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4/24/2023 - City Council - Agenda -Regular
City Counci l Meeting AGENDA Monday, April 24, 2023, 6:30 P M Work S es s io n 5:30 P.M. C ouncil C hambers C onference R oom, C ity Hall, 114 North Broad S treet, S alem, Virginia 24153 R egular S ession 6:30 P.M. C ouncil C hambers , C ity Hall, 114 North Broad S treet, S alem, Virginia 24153 WORK SE SSI ON A M E N D E D A G E N D A 1.C all to Order 2.New Business A.Discussion I tems 1) Discussion of Salem C ity School Division Budget - Superintendent Dr. Curtis Hicks, Salem School Board Chairman David Preston, Chief Financial Officer Mandy Hall 2) Follow-up on requests/comments at previous meetings 3.Adjournment RE GU L AR SE S SI ON 1.C all to Order 2.Pledge of Allegiance 3.Bid Openings, Awards, Recognitions 4.C onsent Agenda A.Citizen Comments C omments from the public, limited to five minutes, on matters not already having a public hearing component at the same meeting. B.Minutes C onsider acceptance of the April 10, 2023, Regular Meeting minutes. C .F inancial Report C onsider acceptance of the Statement of Revenues and Expenditures for the nine months ending March 2023. 5.Old Business 6.New Business A.Amendment to the Zoning Ordinance Hold public hearing and consider ordinance on first reading for the requests of Patane, LLP and Walter S. Kearns, J r. and Laurel P. Kearns, property owners, for rezoning the properties located at 1640 Roanoke Boulevard (Tax Map # 222-2-6) and 1630 Roanoke Boulevard (Tax Map # 222-2-5) from RB Residential Business District to LM Light Manufacturing District. (Advertised in the April 6 and 13, 2023, issues of the Salem Times-Register.) (Planning C ommission recommended approval see page 4 of the April 12, 2023, minutes) STA FF REPO RT B.Salem High School F orensics Team C onsider the adoption of Resolution 1449 honoring the Salem High School Forensics Team for winning the Virginia High School League State Championship. C .Salem High School I ndoor Track C onsider the adoption of Resolution 1450 honoring members of the Salem High School Indoor Track Team for winning Virginia High School League State C hampionships in Indoor events. D.P resentation of Salem School Div ision B udget Receive presentation from the C hairman of the Salem School Board regarding the 2023-2024 budget pursuant to Section 8.5 of the 1968 C harter of the City of Salem, as amended. E.ST S/AP G P erformance Agreement C onsider request authorizing the C ity Manager to finalize and execute a performance agreement between ST S Group North America, Inc., the City of Salem, and the Economic Development Authority of the City of Salem subject to approval of form by the City Manager and C ity Attorney. F.B oards and Commissions C onsider appointment to a board or commission. - SUPPLEMENTAL IT EM 7.C losed Session A.Closed Session Hold a closed session in accordance with Section 2.2-3711 A (3) of the 1950 Code of Virginia, as amended, for a discussion or consideration of the acquisition of real property for a public purpose, or of the disposition of publicly held real property, where discussion in an open meeting would adversely affect the bargaining position or negotiation strategy of the public body. Specifically, the acquisition of real property. 8.Adjournment Item #4B Date: 4/24/2023 City Council Meeting MINUTES Monday, April 10, 2023, 6:30 PM Work Session is cancelled for April 10, 2023 Regular Session 6:30 P.M. Council Chambers, City Hall, 114 North Broad Street, Salem, Virginia 24153 AMENDED AGENDA WORK SESSION WORK SESSION IS CANCELLED REGULAR SESSION 1. Call to Order A regular meeting of the Council of the City of Salem, Virginia was called to order at 6:30 p.m., there being present the following members to wit: Renée Ferris Turk, Mayor; James W. Wallace, III, Vice -Mayor; Councilmembers: Byron Randolph Foley, William D. Jones, and H. Hunter Holliday; with Renée Ferris Turk, Mayor, presiding together with James E. Taliaferro, II, City Manager; Rob Light, Assistant City Manager and Clerk of Council; Rosemarie B. Jordan, Director of Finance; Mike Stevens, Director of Communications; and Jim Guynn, City Attorney. 2. Pledge of Allegiance Mr. Light requested that, if Council was amenable, that Item 6E be added to the agenda, which would be a motion to approve Resolution 1448 authorizing the City Manager to execute a support agreement with the City of Salem Economic Development Authority, as required, to allow the EDA to execute a bank loan, issue a revenue bond, and use the proceeds of such loan for economic development incentives by funding a separate loan to STS Group North America, Incorporated. William Jones motioned to add Item 6E to the agenda to consider adoption of Resolution 1448 authorizing the City Manager to execute a support agreement with the City of Salem Economic Development Authority, as required, to allow the EDA to execute a bank loan, issue a revenue bond, and use the proceeds of such loan for economic development incentives by funding a separate loan to STS Group North America, Incorporated. H Hunter Holliday seconded the motion. Item #4B Date: 4/24/2023 Ayes: Foley, Holliday, Jones, Turk, Wallace 3. Bid Openings, Awards, Recognitions 4. Consent Agenda A. Citizen Comments Comments from the public, limited to five minutes, on matters not already having a public hearing component at the same meeting. Laura Saunders, 1807 Epps Drive, was the first citizen to address Council this evening. She spoke on behalf of more than 2400 people that signed a petition and the skate family. She expressed the deep desire of this whole community to see the city prioritize and provide a skatepark in Salem and the willingness of this group to partner with Salem by giving of their time, money, energy, and hearts to make this happen. She asked Council to consider what the skate community has lost, to find value in the importance of this to them, and to take action. Kathryn Elliott, 1434 Brushy Mountain Drive, spoke of the haven that the skatepark provided for many and the need for them to have a place dedicated to skate. She implored Council to rebuild the s katepark in this same spot. Kiersten Jones, 308 Union Street, was the last citizen to address Council. She expressed the significance of the skatepark and the desire to see a skatepark provided in Salem. Mayor Turk thanked the speakers on behalf of Council for coming to express their concerns. She noted that Council does understand and is working toward a resolution for this. B. Minutes Consider acceptance of the March 22, 2023, Special Meeting/Retreat minutes; the March 27, 2023, Work Session and Regular Meeting minutes; and the April 5, 2023, Special Meeting minutes. Mr. Wallace requested that, if the other Council members were in agreement, Mr. Hartgrove's report be added to the official minutes for the March 22, 2023, Special Meeting/Retreat when they become available so that the public has a record. Item #4B Date: 4/24/2023 Mayor Turk explained that a Mr. Hartgrove had facilitated a Special Meeting/Retreat for Council to assist them in setting goals, getting some priorities in order, and setting some deadlines and timeframes for getting those things done. She stated that the meeting had been extremely productive and that they were waiting for his report back to them, in order of priority, determinations that were made by Council on what they need to be focusing on in the coming year. This report is due back within a week to ten days. The minutes were approved as written with the amendment to the March 22, 2023, Special Meeting/Retreat minutes as noted above. 5. Old Business A. Amendment to the Zoning Ordinance Consider ordinance on second reading for the request of Michael O. Garst and Alan L. Garst, property owners, for rezoning the property located at 907 Florida Street (Tax Map # 185-5-9) from HBD Highway Business District to RSF Residential Single-Family District. (Approved on first reading at the March 27, 2023, meeting.) William Jones motioned to adopt ordinance on second reading for the request of Michael O. Garst and Alan L. Garst, property owners, for rezoning the property located at 907 Florida Street (Tax Map # 185-5-9) from HBD Highway Business District to RSF Residential Single-Family District. H Hunter Holliday seconded the motion. Ayes: Foley, Holliday, Jones, Turk, Wallace B. Law Library Fee Consider ordinance on second reading repealing City of Salem Law Library Fee. (Approved on first reading at the March 27, 2023, meeting.) Mayor Turk noted that the need for the use of a law library no longer exists, and the collection of a fee is no long er applicable. Randy Foley motioned to adopt ordinance on second readin g repealing City of Salem Law Library fee. William Jones seconded the motion. Item #4B Date: 4/24/2023 Ayes: Foley, Holliday, Jones, Turk, Wallace 6. New Business A. Roanoke Valley Resource Authority Budget Consider approval of the 2023-2024 annual budget for the Roanoke Valley Resource Authority. The 2023-2024 annual budget for the Roanoke Valley Resource Authority was presented by Dan Miles, Chief Executive Officer of the Roanoke Valley Resource Authority on behalf of the Board of Directors. Mr. Miles noted that the Executive Summary shows that the budget totals $15,913,793 and that this is a balanced budget. For the upcoming fiscal year, revenues are up approximately one million dollars. Expenses are up by about 1.1 million dollars and this difference is being made up by a reduced contribution to their reserves in the amount of $100,000. He also shared that this budget does not include any increase in the municipal tipp ing fee but that there is a $1.25 per ton increase in the commercial tipping fee. This represents slightly less than a two-percent increase in the commercial sector. A public hearing will be held at the June 28th Regularly scheduled meeting of the Roanoke Valley Resource Authority Board on the Rate and Fee Schedule due to this increase. Mr. Miles respectfully requested Council's consideration and adoption of the Roanoke Valley Resource Author ity budget for 2023-2024. Mr. Foley asked if it was anticipated the new Love's Truck Stop at the Ironto exit would have an impact on the RVRA. Mr. Miles stated that they expect it to be a good thing. He shared that this could open the door to put in a direct discharge connection and they also look for this to increase the value of the property, which is owned by the RVRA. This would enable them to recoup some of the money that was paid in the development of the transportation corridor off the Interstate going back into the landfill. Mayor Turk noted that the transportation corridor was put in to enable trucks to transport trash to the landfill as that was more cost effective for the Resource Authority than train transportation. She stated that this was something Mr. Miles was instrumental in helping to accomplish. She also mentioned that this was for all of the Region's cities, towns, and counties. Item #4B Date: 4/24/2023 Mr. Miles stated that revenues are well up over the last couple of years since the road was put in and they are now able to contribute money to Reserves rather than drawing money out. Mr. Jones expressed appreciation to Mr. Miles for all he had done during difficult times. Mike Tyler spoke to Council and noted that this would be Mr. Miles's last presentation of the budget for the RVRA as he will be retiring at the end of the current year. He noted that the City of Salem would like to thank Mr. Miles for his focus and determination over the past sixteen plus years as CEO of the Roanoke Valley Resource Authority and especially the past eight years as he had been working with Salem. Mr. Tyler spoke of a number of ways that Mr. Miles's expertise and hard work has helped the Valley and the Solid Waste Industry. Randy Foley motioned to approve the 2023-2024 annual budget for the Roanoke Valley Resource Authority. William Jones seconded the motion. Ayes: Foley, Holliday, Jones, Turk, Wallace B. Roanoke Regional Airport Commission Consider approval of the Roanoke Regional Airport Commission budget for the fiscal year 2023-2024. The Fiscal Year 2023-2024 Roanoke Regional Airport Commission budget was presented by Mike Stewart, Executive Director of the Roanoke- Blacksburg Regional Airport. Mr. Stewart noted that Dale Guidry, Salem Commission member and immediate past Chairman; David Jeavons, Director of Finance and Administration for the Roanoke-Blacksburg Regional Airport; and Eric Monday, General Counsel for the Roanoke- Blacksburg Regional Airport and Commission Secretary were with him this evening. Mr. Stewart commented on the separate list of Capital expenditures expected to exceed $100,000 in cost and provide a benefit of more than five years. He noted that no deficit was anticipated in the Operating Budget for Fiscal Year 2023-2024. Therefore, no additional appropriations are being requested or anticipated from the City of Salem for this budget. Mr. Stewart shared that Item #4B Date: 4/24/2023 they are predicting revenues of $17,009,019 against expenses of $10,150,870 for a Net Operating Income of $6,858,149. This revenue includes $6,876,000 in Federal Pandemic Grant Funds. However, even without these grant funds, they are projecting that they will be operating in the black a little under $1,000,000 for the year and expenses are fully covered. It was noted that the largest source of revenue besides the grants were parking and interest income. The largest ex penses were personnel related. Mr. Stewart requested Council's approval of the Roanoke Regional Airport Commission's Fiscal Year 2023-2024 Operating budget. Mr. Wallace expressed concern that the Airport will be requesting appropriations in future years with the ratio of increase in revenues and expenses where they stand. Mr. Stewart responded that they would push expenses down to meet the expected revenues and they have no plans to request funding. Randy Foley motioned to approve the Roanoke Regional Airp ort Commission budget for the fiscal year 2023-2024. H Hunter Holliday seconded the motion. Ayes: Foley, Holliday, Jones, Turk, Wallace C. Personal Property Tax Relief Act (PPTRA) Consider request to adopt Resolution 1447 setting the allocation percentage for personal property tax relief for the 2023 tax year. Ms. Jordan noted that this is an annual requirement by state Code. Each year Finance has to calculate the relief percentage that will be given for personal property tax that qualifies. Each year, Salem receives $2,588,707 that is distributed across the various vehicles that are eligible for that relief. The percentage that was arrived at this year with the calculation was 44%. This is an increase in percentage from the current year. H Hunter Holliday motioned to adopt Resolution 1447 setting the allocation percentage for personal property tax relief for the 2023 tax year. William Jones seconded the motion. Ayes: Foley, Holliday, Jones, Turk, Wallace Item #4B Date: 4/24/2023 D. Boards and Commissions Consider appointment to various boards and commissions. Randy Foley motioned to reappoint Teresa Sizemore-Hernandez to the Personnel Board for a two-year term ending April 26, 2025. William Jones seconded the motion. Ayes: Foley, Holliday, Jones, Turk, Wallace E. STS Group North America Inc. - Resolution 1448 Consider adoption of Resolution 1448 authorizing the City Manager to execute a support agreement with the City of Salem Economic Development Authority, as required, to allow the EDA to execute a bank loan, issue a revenue bond, and use the proceeds of such loan for economic development incentives by funding a separate loan to STS Group North America, Inc. - SUPPLEMENTAL ITEM Mayor Turk noted that this is the item that Council voted to add to the agenda this evening. James Wallace motioned to approve Resolution 1448 authorizing the City Manager to execute a support agreement with the City of Salem Economic Development Authority, as required, to allow the EDA to execute a bank loan, issue a revenue bond, and use the proceeds of such loan for economic development incentives by funding a separate loan to STS Group North America, Incorporated. STS is a global supplier of interior and exterior parts for vehicles and will establish its North American headquarters in manufacturing operations in the former General Electric building in the City of Salem. This project will result in the creation of significant jobs and capital investment in the City. Randy Foley seconded the motion. Ayes: Foley, Holliday, Jones, Turk, Wallace 7. Closed Session A. Closed Session Hold a closed session in accordance with Section 2.2-3711 A (1) of the 1950 Code of Virginia, as amended, for a discussion of a Item #4B Date: 4/24/2023 personnel matter pertaining to the Assistant City Manager's annual evaluation. Jim Wallace motioned that, in accordance with Section 2.2-3711 A (1) of the 1950 Code of Virginia, as amended, Council hereby convenes to closed session at 7:05 p.m. for the purpose of discussing the following specific matter: A discussion of a personnel matter pertaining to the Assistant City Manager's annual evaluation. Randy Foley seconded the motion. Ayes: Foley, Holliday, Jones, Turk, Wallace Mayor Turk noted that no action will be taken this evening. James Wallace motioned to reconvene at 8:17 p.m. in accordance with Section 2.2-3712 D. of the Code of Virginia, 1950 as amended to date, Council certifies that in closed session only items lawfully exempted from open meeting requirements under the Virginia Freedom of Information Act and only such items identified in the motion by which the closed session was convened were heard, discussed, or considered by the Council. Randy Foley seconded the motion. Ayes: Foley, Holliday, Jones, Turk, Wallace 8. Adjournment The meeting was adjourned at 8:17 p.m. Schedule A Current Year Current Year % of Prior Year Budget Year to Date Budget Year to Date Variance Revenues: Beginning Balance 7-1-22 5,435,676$ -$ 0%-$ -$ General Property Taxes 44,905,191 17,352,774 39%16,255,315 1,097,459 Other Local Taxes 25,542,300 19,401,682 76%18,313,408 1,088,274 Permits and Licenses 342,740 283,570 83%318,892 (35,322) Fines and Forfeitures 76,000 89,745 118%64,535 25,210 Revenue from Use of Money and Property 698,440 3,226,241 462%486,079 2,740,162 Charges for Services 3,479,253 2,398,917 69%2,328,417 70,500 Payment in Lieu of Taxes from Electric Fund 3,160,000 3,160,000 100%3,160,000 - Payment in Lieu of Taxes from Water Fund 114,929 119,233 104%135,142 (15,909) Miscellaneous Revenue 395,614 542,009 137%314,966 227,043 Non-Categorical Aid 3,673,007 798,439 22%766,285 32,154 Shared Expenses 1,558,777 1,003,730 64%1,003,278 452 Categorical Aid 9,049,329 6,092,807 67%5,342,374 750,433 Non-Revenue Receipts 89,668 89,666 100%68,719 20,947 Transfer From Other Funds 25,950,000 18,748,588 72%- 18,748,588 Total Revenues 124,470,924 73,307,401 59%48,557,410 24,749,991 Expenditures: General Government 9,355,981 6,741,255 72%5,161,068 1,580,187 Judicial Administration 2,668,205 1,891,580 71%1,823,385 68,195 Public Safety 20,805,965 14,828,225 71%13,758,215 1,070,010 Public Works 13,492,724 7,013,219 52%6,764,145 249,074 Health and Welfare 6,257,745 3,516,860 56%3,339,028 177,832 Education 24,390,382 19,901,746 82%19,618,795 282,951 Parks, Recreation and Cultural 7,107,054 5,084,326 72%4,233,035 851,291 Community Development 4,056,214 3,290,698 81%2,157,585 1,133,113 Non-Departmental 34,213,555 23,550,045 69%3,892,058 19,657,987 Contingency 774,099 - 0%- - Contingency for Economic Dev. Opportunities 100,000 - 0%- - Reserve for Capital 1,249,000 - 0%- - Total Expenditures 124,470,924 85,817,954 69%60,747,314 25,070,640 Revenues Over/(Under) Expenditures -$ (12,510,553)$ (12,189,904)$ (320,649)$ City of Salem, Virginia General Fund Statement of Revenues and Expenditures For Nine Months Ending March 31, 2023 Item #4C Date: 4/24/2023 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 July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June City of Salem Sales Tax Summary For Fiscal Years 2020 -2023 FY2020 FY 2021 FY 2022 FY 2023 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 July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June City of Salem Meals Tax Summary For Fiscal Years 2020 -2023 FY2020 FY2021 FY2022 FY2023 Schedule D - 25,000.00 50,000.00 75,000.00 100,000.00 125,000.00 150,000.00 175,000.00 200,000.00 225,000.00 July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June City of Salem Lodging Tax Summary For Fiscal Years 2020 -2023 FY2020 FY2021 FY2022 FY2023 City of Salem, Virginia Special Revenue Fund Statement of Revenues and Expenditures For Period Ending March 31, 2023 Schedule E Project Total Available Year To Budget To Date Encumbrances Project Balance Date Fund Balance, July 1, 2022 -$ Revenues: American Rescue Plan Act Funding 4,914,423$ 4,914,423$ -$ 4,914,423$ -$ 4,914,423$ American Rescue Plan Act Funding-NEU 26,250,208 13,838,165 - 13,838,165 12,412,043 13,834,165 ARPA - VA Tourism Recovery Program 70,000 31,245 - 31,245 38,755 31,245 ARPA - Sports Marketing Incentive Program 5,500 - - - 5,500 - Total Revenues 31,240,131 18,783,833 - 18,783,833 12,456,298 18,779,833 Expenditures: Tourism Initiative 4,000 4,000 - 4,000 - - VA Tourism Recovery Program 70,000 31,245 - 31,245 38,755 31,245 Sports Marketing Incentive Program 5,500 - - - 5,500 - Transfer to General Fund 31,160,631 18,748,588 - 18,748,588 12,412,043 18,748,588 Total Expenditures 31,240,131$ 18,783,833$ -$ 18,783,833$ 12,456,298$ 18,779,833 Fund Balance, March 31, 2023 -$ City of Salem, Virginia Debt Outstanding For Period Ending March 31, 2023 Schedule F Balance Principal Balance 7/1/2022 Issuances Payments 3/31/2023 City Debt Outstanding 2011 Union First Market Refunding Bonds 770,832$ -$ (390,870)$ 379,962$ 2013 Public Improvement Bonds 1,066,975 - (89,425) 977,550 2016B Public Improvement Bonds 581,080 - (139,934) 441,146 2019 Public Improvement Bonds 4,475,000 - (202,000) 4,273,000 2020 Public Improvement Bonds 2,160,000 - - 2,160,000 2020 Public Improvement Refunding Bonds 4,988,136 - - 4,988,136 2021 Public Improvement Refunding Bonds 1,525,000 - - 1,525,000 2022B Public Improvement Bonds 15,080,000 - - 15,080,000 Total City Debt Outstanding 30,647,023 - (822,229) 29,824,794 School Debt Outstanding 2011 Union First Market Refunding Bonds 1,349,168 - (684,130) 665,038 2012A Public Improvement Bonds 5,249,750 - (477,250) 4,772,500 2013 Public Improvement Bonds 3,288,025 - (275,575) 3,012,450 2020 Public Improvement Bonds 23,695,000 - - 23,695,000 Total School Debt Outstanding 33,581,943 - (1,436,955) 32,144,988 Total Debt Outstanding 64,228,966$ -$ (2,259,184)$ 61,969,782$ City of Salem, Virginia Capital Projects Fund Statement of Revenues and Expenditures For Period Ending March 31, 2023 Schedule G Project Total Available Year To Budget To Date Encumbrances Project Balance Date Fund Balance, July 1, 2022 22,261,333$ Revenues: Federal Grants 12,121,755$ 1,325,786$ -$ 1,325,786$ 10,795,969$ 547,299$ State Grants 8,719,584 1,315,789 - 1,315,789 7,403,795 356,916 Proceeds From Debt Issuance 43,719,067 43,719,064 - 43,719,064 3 - Interest Income 83,658 537,830 - 537,830 (454,172) 454,173 Transfer From General Fund 18,432,265 18,432,263 - 18,432,263 2 14,519,325 Total Revenues 83,076,329 65,330,732 - 65,330,732 17,745,597 15,877,714 Expenditures: Next Generation 911 378,493 187,161 30,609 217,770 160,723 26,761 Fire Station #2 Renovations 432,000 6,232 - 6,232 425,768 6,232 Fire Station #2 Storage Building 515,000 - - - 515,000 - Colorado St Bridge Replacement 6,450,000 743,591 181,860 925,451 5,524,549 88,290 Apperson Drive Bridge Replacement 3,364,939 712,682 74,344 787,026 2,577,913 230,093 Street Department Equipment 2020 1,229,852 1,225,726 - 1,225,726 4,126 24,590 Jury Room Expansion 400,000 5,021 - 5,021 394,979 5,021 Hanging Rock Battlefield Phase 2 1,420,310 907,314 329,519 1,236,833 183,477 745,305 Western Roanoke River Greenway 50,000 1,500 - 1,500 48,500 - Elizabeth Campus Greenway 1,104,400 141,313 53,650 194,963 909,437 35,850 Longwood Park Restroom Replacement 139,504 139,504 - 139,504 - 645 Kiwanis Roof/Infrastructure Renovations 417,788 339,323 5,115 344,438 73,350 322,514 Moyer Sports Complex Renovation 27,602,491 5,146,686 18,617,219 23,763,905 3,838,586 4,278,626 Mason Creek Greenway Phase 3 2,610,681 146,506 323,738 470,244 2,140,437 87,409 Library Flooring Replacement 190,000 - - - 190,000 - Library Co-working Space 155,000 - - - 155,000 - Civic Center East/West Fields Restroom 220,000 - 221,070 221,070 (1,070) - Longwood Park Restroom Replacement #2 180,000 - 129,261 129,261 50,739 - Flood Mitigation-FEMA 141,740 - - - 141,740 - Flood Mitigation-CFPF 78,962 - - - 78,962 - Downtown Impr - E Main St/Union St 2,504,140 1,405,211 954,449 2,359,660 144,480 1,283,130 Downtown Impr - E Main St/Market St 3,629,869 159,407 48,954 208,361 3,421,508 48,673 Downtown Impr - E Main St/White Oak 2,311,825 - 61,930 61,930 2,249,895 - Capital Projects Local Reserve 65,232 - - - 65,232 - Downtown Improvements Reserve 90,350 - - - 90,350 - Excess Local Funding Reserve 393,753 - - - 393,753 - Transfer to Schools-2020 Bonds 27,000,000 25,578,119 - 25,578,119 1,421,881 2,470,472 Total Expenditures 83,076,329$ 36,845,296$ 21,031,718$ 57,877,014$ 25,199,315$ 9,653,611 Fund Balance, March 31, 2023 28,485,436$ Schedule H Operating Revenues Current Year Budget Current Year Year to Date % of Budget Prior Year Year to Date Variance Sale of Power 41,751,568$ 30,980,162$ 74%30,461,868$ 518,294$ Other Electric Revenue 691,000 491,826 71%573,297 (81,471) Reserve for Encumbrances 967,119 - 0%- - Total Operating Revenues 43,409,687 31,471,988 72%31,035,165 436,823 . Operating Expenses Other Power Generation - Operation 90,000 63,452 71%35,450 28,002 Other Power Generation - Maintenance 69,979 18,763 27%58,313 (39,550) Purchased Power 21,422,165 18,074,362 84%15,185,589 2,888,773 Transmission - Operation 8,513,752 7,069,203 83%6,017,247 1,051,956 Transmission - Maintenance 24,490 9,373 38%2,426 6,947 Distribution - Operations 1,036,663 815,729 79%748,288 67,441 Distribution - Maintenance 1,479,783 1,183,204 80%846,880 336,324 Customer Service 616,227 447,051 73%431,229 15,822 Administration & General - Operation 2,851,455 727,208 26%635,178 92,030 Administration & General - Maintenance 239,539 162,023 68%137,985 24,038 Depreciation - 1,059,934 0%1,020,000 39,934 Capital 3,326,548 1,484,902 45%5,244,022 (3,759,120) Contingency 579,086 - 0%- - Total Operating Expenses 40,249,687 31,115,204 77%30,362,607 752,597 Income (loss) Before Transfers 3,160,000 356,784 672,558 (315,774) Transfers (Payment in Lieu of Taxes)(3,160,000) (3,160,000) 100%(3,160,000) - Income (loss)-$ (2,803,216)$ (2,487,442)$ (315,774)$ Income (loss)-$ (5,606,432)$ (4,974,884)$ (631,548)$ City of Salem, Virginia Electric Fund Statement of Operations For Nine Months Ending March 31, 2023 Schedule I Operating Revenues Current Year Budget Current Year Year to Date % of Budget Prior Year Year to Date Variance Services 7,400,000$ 5,366,460$ 73%5,466,091$ (99,631)$ Other Revenue 336,930 269,442 80%284,095 (14,653) Water Federal Grants Revenue - 800 0%- 800 ARPA Municipal Utility Funding - - 0%8,355 (8,355) Gain On Sale Of Assets - 7,800 0%40,107 (32,307) Reserve for Encumbrances 2,911,772 - 0%- - Total Operating Revenues 10,648,702 5,644,502 53%5,798,648 (154,146) . Operating Expenses Salaries of Personnel 904,254 712,952 79%671,423 41,529 Fringe Benefits 426,105 322,756 76%293,254 29,502 Contractual Services 704,178 432,621 61%364,095 68,526 Printing and Binding 2,500 565 23%471 94 Advertising 1,000 - 0%698 (698) Utilities 421,200 305,264 72%291,642 13,622 Communications 5,800 3,596 62%3,246 350 Insurance 32,250 32,318 100%28,174 4,144 Travel and Training 9,800 4,992 51%4,785 207 Miscellaneous 63,106 50,586 80%50,901 (315) Materials and Supplies 235,390 167,159 71%128,816 38,343 Depreciation - 641,229 0%641,270 (41) Capital 967,478 840,538 87%168,872 671,666 Contingency 100,481 - 0%- - Total Production Expenses 3,873,542 3,514,576 91%2,647,647 866,929 Salaries of Personnel 708,001 418,016 59%396,406 21,610 Fringe Benefits 350,902 190,582 54%181,417 9,165 Contractual Services 825,424 618,062 75%499,217 118,845 Communications 4,950 3,866 78%2,840 1,026 Insurance 24,500 29,734 121%21,780 7,954 Lease/Rent of Equipment 2,000 1,180 59%1,366 (186) Travel and Training 8,300 2,698 33%3,004 (306) Miscellaneous 28,106 21,418 76%18,071 3,347 Miscellaneous Credits (240,000) (243,832) 102%(192,478) (51,354) Materials and Supplies 174,819 127,707 73%98,167 29,540 Depreciation - 81,664 0%79,456 2,208 Capital 3,302,209 1,058,849 32%160,020 898,829 Interest Obligations 1,471,020 106,088 7%116,820 (10,732) Total Distribution Expenses 6,660,231 2,416,032 36%1,386,086 1,029,946 Income (loss) Before Transfers 114,929 (286,106)1,764,915 (2,051,021) Transfers (Payment in Lieu of taxes)(114,929)(119,233) 104%(135,142) 15,909 Income (loss)-$ (405,339)$ 1,629,773$ (2,035,112)$ - Production Distribution City of Salem, Virginia Water Fund Statement of Operations For Nine Months Ending March 31, 2023 Schedule J Operating Revenues Current Year Budget Current Year Year to Date % of Budget Prior Year Year to Date Variance Services 6,997,000$ 5,139,415$ 73%5,180,460$ (41,045)$ Other Revenue 158,688 141,553 89%111,440 30,113 ARPA Municipal Utility Funding - - 0%7,082 (7,082) Reserve for Encumbrances 913,062 - 0%- - Total Operating Revenues 8,068,750 5,280,968 65%5,298,982 (18,014) . Operating Expenses Salaries of Personnel 807,657 567,665 70%506,701 60,964 Fringe Benefits 390,329 251,720 64%213,382 38,338 Contractual Services 3,856,276 1,799,312 47%1,854,502 (55,190) Printing and Binding 1,500 144 10%194 (50) Advertising 1,500 - 0%8,362 (8,362) Utilities 4,500 3,122 69%2,527 595 Communications 14,700 13,497 92%11,603 1,894 Insurance 18,500 12,918 70%11,874 1,044 Lease/Rent of Equipment 3,000 1,180 39%1,366 (186) Travel and Training 12,000 5,574 46%5,475 99 Miscellaneous 40,106 28,606 71%23,972 4,634 Miscellaneous Credits (325,000) (130,596) 40%(115,731) (14,865) Materials and Supplies 76,234 39,928 52%30,093 9,835 Depreciation - 1,028,281 0%1,027,416 865 Capital 1,094,908 129,412 12%295,079 (165,667) Interest Obligations 1,594,370 71,225 4%71,575 (350) Bond Costs - - 0%9,961 (9,961) Contingency 478,170 - 0%- - Total Operating Expenses 8,068,750 3,821,988 47%3,958,351 (136,363) Income (loss) before Transfers - 1,458,980 1,340,631 118,349 Income (loss)-$ 1,458,980$ 1,340,631$ 118,349$ City of Salem, Virginia Sewer Fund Statement of Operations For Nine Months Ending March 31, 2023 Schedule K Operating Revenues Current Year Budget Current Year Year to Date % of Budget Prior Year Year to Date Variance Shows/rentals 342,600$ 333,161$ 97%282,259$ 50,902$ Box office shows 1,453,000 1,303,685 90%794,269 509,416 Catering and concessions 141,000 153,162 109%113,659 39,503 Merchandise and commissions 155,500 165,819 107%170,289 (4,470) Static advertising 60,000 24,125 40%34,792 (10,667) Miscellaneous income 16,000 22,883 143%15,964 6,919 Interest Income - 487 0%- 487 Salem Fair 598,000 536,021 90%532,019 4,002 State Grants 154,800 - 0%- - Reserve for encumbrances 33,068 - 0%- - Appropriated from Net Position 150,000 - 0%- - Shuttered Venue Operator Grant (SVOG)- - 0%1,268,542 (1,268,542) Total Operating Revenues 3,103,968 2,539,343 82%3,211,793 (672,450) Operating Expenses Salaries of personnel 1,266,277 957,802 76%782,896 174,906 Fringe benefits 519,588 342,712 66%290,336 52,376 Maintenance and contractual services 230,468 215,986 94%157,787 58,199 Printing and binding 500 1,000 200%116 884 Advertising 21,500 20,149 94%20,089 60 Utilities 290,000 249,255 86%237,784 11,471 Communications 13,900 9,564 69%9,464 100 Insurance 28,000 30,924 110%27,138 3,786 Leases and Rentals 3,200 1,885 59%3,167 (1,282) Travel and training 6,300 6,682 106%2,272 4,410 Miscellaneous 87,203 73,818 85%68,028 5,790 Show expense 1,340,000 1,355,381 101%849,022 506,359 Fair expense 508,534 556,390 109%519,128 37,262 Materials and supplies 31,366 24,063 77%18,530 5,533 Capital 366,300 60,408 16%4,217 56,191 Depreciation - 205,760 0%213,404 (7,644) Total Operating Expenses 4,713,136 4,111,779 87%3,203,378 908,401 Income (loss) Before Transfers (1,609,168)(1,572,436) 8,415 (1,580,851) Transfers 1,609,168 1,206,876 75%1,244,376 (37,500) Income (loss)-$ (365,560)$ 1,252,791$ (1,618,351)$ 0.00 City of Salem, Virginia Salem Civic Center Statement of Operations For Nine Months Ending March 31, 2023 Schedule L Operating Revenues: Current Year Budget Current Year Year to Date % of Budget Prior Year Year to Date Variance Catering 440,396$ 590,736$ 134%366,072$ 224,664$ Concessions 116,927 145,489 124%126,924 18,565 Moyer Concessions - - 0%42,119 (42,119) Salem High Concessions 7,200 2,704 38%879 1,825 Total Operating Revenues 564,523 738,929 131%535,994 202,935 . Operating Expenses: Salaries of personnel 269,656 177,688 66%152,938 24,750 Fringe benefits 112,296 54,514 49%44,755 9,759 Contractual services 5,719 8,191 143%4,477 3,714 Printing and binding 300 300 100%1,034 (734) Laundry and Cleaning 2,500 - 0%- - Communications 300 121 40%115 6 Insurance 1,800 1,521 85%1,740 (219) Travel and training - 30 0%- 30 Miscellaneous 115,577 151,523 131%92,908 58,615 Materials and supplies 139,165 187,719 135%114,105 73,614 Depreciation - 3,288 0%3,288 - Total Catering Expenses 647,313 584,895 90%415,360 169,535 Salaries of Personnel 27,675 34,322 124%39,413 (5,091) Fringe Benefits 6,731 8,751 130%6,838 1,913 Contractual services - 11,054 0%3,311 7,743 Miscellaneous 33,750 53,337 158%43,313 10,024 Materials and Supplies 24,700 45,029 182%36,513 8,516 Total Concessions Expenses 92,856 152,493 164%129,388 23,105 Salaries of Personnel - - 0%15,944 (15,944) Fringe Benefits - - 0%3,093 (3,093) Contractual services - - 0%1,875 (1,875) Miscellaneous - - 0%6,386 (6,386) Materials and Supplies - - 0%10,314 (10,314) Total Moyer Expenses - - 0%37,612 (37,612) Salaries of Personnel 2,927 231 8%901 (670) Fringe Benefits 519 116 22%108 8 Materials and Supplies 1,880 372 20%1,196 (824) Total Salem High Expenses 5,326 719 13%2,205 (1,486) Income (loss) Before Transfers (180,972)822 (48,571)49,393 Transfers 180,972 - 0%- - Income (loss)-$ 822$ (48,571)$ 49,393$ Moyer Concessions Salem High Concessions City of Salem, Virginia Salem Catering and Concessions Statement of Operations For Nine Months Ending March 31, 2023 Catering Concessions Schedule M Budget Current Year Year to Date Percent to Date Prior Year Year to Date Variance Beginning Net Position -$ 6,036,231$ 6,222,030$ (185,799)$ Revenue Premiums Paid - City 5,562,500 3,673,009 66% 3,444,354 228,655 Premiums Paid - School 4,687,000 3,127,795 67% 2,971,561 156,234 Premiums Paid - Retirees 798,000 549,488 69% 606,597 (57,109) Dental Premiums Paid 602,550 389,852 65% 395,988 (6,136) Interest Earnings 23,000 170,916 743% 13,485 157,431 Miscellaneous 5,000 4,467 89% 5,346 (879) Total Year to Date Revenues 11,678,050 7,915,527 68% 7,437,331 478,196 Expenses Health Claims 10,505,991 6,610,049 63% 6,513,090 96,959 Dental Claims 602,550 343,544 57% 334,865 8,679 Employee Health Clinic 469,311 287,869 61% 283,642 4,227 Consulting Services 95,348 56,380 59% 56,831 (451) Miscellaneous 4,850 4,069 84% 3,817 252 Total Year to Date Expenses 11,678,050 7,301,911 63% 7,192,245 109,666 Ending Net Position -$ 6,649,847$ 6,467,116$ 182,731$ City of Salem, Virginia Health Insurance Fund Statement of Revenues and Expenses For Eight Months Ending February 28, 2023 City of Salem, Virginia Schedule of Deposits and Investments For Period Ending March 31, 2023 Schedule N FV as a Cash Value Net Change Fair Value % of 3/31/2023 in Fair Value 3/31/2023 Portfolio Demand & Time Deposits Concentration Account 51,374,277$ -$ 51,374,277$ 30.5% Payroll Account 10,133 - 10,133 0.0% Revenue Recovery Account 25,546 - 25,546 0.0% Utility Billing Account 22,699 - 22,699 0.0% Box Office Account 789,560 - 789,560 0.5% Held as Fiscal Agent of: Cardinal Academy 888,555 - 888,555 0.5% Court Community Corrections 1,543,891 - 1,543,891 0.9% Held on Behalf of: Economic Development Authority 522,208 - 522,208 0.3% Total Demand & Time Deposits 55,176,869 - 55,176,869 32.7% Investments Local Government Investment Pool (LGIP) 100,865,121 - 100,865,121 59.7% VA State Non-Arbitrage Program (SNAP) 12,893,644 - 12,893,644 7.6% Total Investments 113,758,765 - 113,758,765 67.3% Total Deposits and Investments 168,935,634$ -$ 168,935,634$ 100.0% * Extended Maturity Item #6A Date: 4/24/2023 AT A REGULAR MEETING OF CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL AGENDA ITEM: Amendment to the Zoning Ordinance Hold public hearing and consider ordinance on first reading for the requests of Patane, LLP and Walter S. Kearns, Jr. and Laurel P. Kearns, property owners, for rezoning the properties located at 1640 Roanoke Boulevard (Tax Map # 222-2- 6) and 1630 Roanoke Boulevard (Tax Map # 222-2-5) from RB Residential Business District to LM Light Manufacturing District. (Advertised in the April 6 and 13, 2023, issues of the Salem Times-Register). Planning Commission recommended approval. See page 4 of the April 12, 2023, minutes. SUBMITTED BY: Mary Ellen Wines, CZA CFM, Planning & Zoning Administrator SUMMARY OF INFORMATION: SITE CHARACTERISTICS: Zoning: RB Residential Business Land Use Plan Designation: Commercial Existing Use: Warehousing and Distribution Proposed Use: Warehousing and Distribution The subject properties (1640 and 1630 Roanoke Boulevard) combine to form a 1.053 acre tract of land which currently sit within the RB Residential Business designation. These parcels are currently occupied by a house and garage (1630 Roanoke Boulevard), and an office building with a parking lot (1640 Roanoke Boulevard). HPSRx, the business located at the subject properties, is a small specialty distributor in the Women’s Reproductive Healthcare industry. Previously approved to engage in warehousing and distribution in its current location, the applicant is now seeking to rezone the properties from RB Residential Business to LM Light Manufacturing in order to expand the scale of their business. If approved, the applicant intends to remove the existing house and garage located at 1630 Roanoke Boulevard and install a new 5,750 square foot warehouse. This new warehouse is expected to receive deliveries from one semi- truck per week. There will also be approximately five pickup/drop-offs by Fed EX or UPS local parcel trucks per weekday, with the business remaining closed on weekends. The property line separating 1630 and 1640 Roanoke Boulevard would be vacated, and the details of the plan would be navigated during the site plan review process. The Future Land Use Map (FLUM) identifies this area as commercial which is not necessarily consistent with the proposed utilization of the property; however, the subject properties would simply be expanding the scale of their operations (not changing their use) and are currently located adjacent to HM Heavy Manufacturing parcels across Eaton Road and Roanoke Boulevard. REQUIREMENTS: The proposal meets the requirements of Section 106-218.3. Site development regulations for LM. OPTIONS: 1. Recommend approval of the request. 2. Recommend denial of the request. BRUSHY MOUNTAIN ENGINEERING,BRUSHY MOUNTAIN ENGINEERING,BRUSHY MOUNTAIN ENGINEERING,BRUSHY MOUNTAIN ENGINEERING, PLLCPLLCPLLCPLLC 3553 Carvins Cove road3553 Carvins Cove road3553 Carvins Cove road3553 Carvins Cove road Salem, VA 24153Salem, VA 24153Salem, VA 24153Salem, VA 24153 (540) 526(540) 526(540) 526(540) 526----6800680068006800 www.brushymtnengr.comwww.brushymtnengr.comwww.brushymtnengr.comwww.brushymtnengr.com DATE: February 22, 2023 TO: City of Salem – Planning Commission ATTN: Executive Secretary 21 S. Bruffey Street Salem, VA 24153 RE: HPS RX Rezoning Request Tax IDs: 222-2-5 & 222-2-6 With this letter the Owners of the properties listed above do hereby request that the City approve a Rezoning of both parcels to allow for the continued operation and growth of HPS RX. HPS RX currently operates a pharmaceutical company on parcel 222-2-6 (1640 Roanoke Blvd) and plans to acquire parcel 222-2-5 (1630 Roanoke Blvd) which was previously Just Financial Planning, Inc. These parcels will be combined into a single lot and a new distribution warehouse will be constructed as shown on the attached concept plan. The current zoning of both parcels is RB (Residential Business) and both are requesting to become LM (Light Manufacturing). The adjoining property to the northwest is zoned HBD (Highway Business) and the houses to the southwest are zoned RSF (Residential Single Family). The golf driving range to the southeast and the GE property across Roanoke Blvd are zoned HM (Heavy Manufacturing). LM zoning is the most appropriate zoning classification for both the continued office use and the planned distribution warehousing. Thank you for your consideration. This request made on behalf of the Owners: Patane LLP Walter & Laurel Kearns ATTN: Bob Patane ATTN: Walt Kearns 4301 Fox Chase Ct 443 Windward Dr SW Roanoke, VA 24018 Roanoke, VA 24018 Respectfully Submitted, Barney Horrell Virginia Professional Engineer # 44654 Brushy Mountain Engineering, PLLC Tax Parcel 222-2-5 (1630 Roanoke Blvd) BEGINNING at an iron pipe on the west side of Roanoke Boulevard, said pipe being situated S. 50° 02’ E. 325 feet from the intersection of the south line of a 30-foot wide street lying south of and adjoining Fairfield Subdivision, with the west line of Roanoke Boulevard; thence leaving the west side of Roanoke Boulevard and with the line between Lots 5 and 6, S. 39° 58’ W. 150 feet to an iron pipe; thence S. 50° 02 E. 65 feet to an iron pipe; thence with the line between Lots 6 and 7, N. 39° 58’ E. 150 feet to an iron pipe on the west side of Roanoke Boulevard, N. 50° 02’ W. 65 feet to the place of BEGINNING, and being known as Lot 6, according to the Map of C.R. Peters, subdivision of Lots 23, 24, and 25 of Fairfield Map, which said Peters map is recorded in the Clerk’s Office, Circuit Court, Roanoke County, Virginia, in Deed Book 337, Page 344. Tax Parcel 222-2-6 (1640 Roanoke Blvd) BEGINNING at on the west side of Roanoke Boulevard at the intersection with the north line of the 30-foot wide street known as Easton Road; thence following the north right-of-way line of Easton Road S. 56° 20’ W. a distance of 230.54 feet; thence leaving the north side of Easton Road N. 50° 02 W. a distance of 131.46 feet to a point on the line of Lot 14 of the C.R. Peters Resubdivision of Fairfield Addition; thence with the lines of Lot 14 and Lot 6 N. 39° 58’ E. a distance of 221.10 feet to the west side of Roanoke Boulevard, thence following the west right-of-way of Roanoke Boulevard S. 50° 02’ E. a distance of 195.00 feet to the place of BEGINNING, and being known as New Lot 8A, containing 0.8288 acres, as shown on consolidation plat for Roanoke General Electric Employees Federal Credit Union, dated October 29, 1987, by T.P. Parker & Son, Engineers & Surveyors, LTD, recorded in the Clerk’s Office of the Circuit Court of the City of Salem, Virginia in Deed Book 135, Page 91. Planning Commission Meeting MINUTES Wednesday, April 12, 2023, 7:00 PM Work Session 6:00PM Council Chambers Conference Room, City Hall, 114 North Broad Street: WORK SESSION 1. Call to Order A work session of the Planning Commission of the City of Salem, Virginia, was held in Council Chambers Conference Room, City Hall, 114 North Broad Street, Salem, Virginia, at 6:00 p.m. on April 12, 2023; there being the members of said Commission, to wit: Vicki G. Daulton, Chair; Denise P. King, Vice Chair; Reid Garst, Jackson Beamer, and Neil L. Conner; together with William L. Simpson, Jr., Assistant Director of Community Development; Mary Ellen Wines, Planning & Zoning Administrator; Maxwell Dillon, Planner; and Jim H. Guynn, Jr., City Attorney; and the following business was transacted: Chair Daulton called the meeting to order at 6:13 p.m. and reported that this date, place and time had been set for the Commission to hold a work session. 2. New Business A. Discussion of items on the April agenda 1. Old Virginia Brick sign 2. 1630 & 1640 Roanoke Blvd A discussion was held regarding the items on the April agenda. B. Introduction of items on the May agenda 1. Salem Montessori School A discussion was held regarding an item on the May agenda. 3. Adjournment Chair Daulton inquired if there were any other items for discussion and hearing none, adjourned the work session at 6:53 p.m. REGULAR SESSION 1. Call to Order A regular meeting of the Planning Commission of the City of Salem, Virginia, was held after due and proper notice in the Council Chambers, City Hall, 114 North Broad Street, Salem, Virginia, at 7:00 p.m., on April 12, 2023. Notice of such hearing was published in the March 30 and April 6, 2023, issues of the "Salem Times Register," a newspaper published and having general circulation in the City of Salem. All adjacent property owners were notified via the U. S. Postal Service. The Commission, constituting a legal quorum, presided together with Jim H. Guynn, Jr., City Attorney; James E. Taliaferro, II, City Manager and Executive Secretary, ex officio member of said Commission, to wit; William L. Simpson, Jr., Assistant Director of Community Development; Mary Ellen Wines, Planning & Zoning Administrator; and Maxwell Dillon, Planner, and the following business was transacted: A. Pledge of Allegiance 2. Consent Agenda A. Minutes Consider acceptance of the minutes from the March 15, 2023, work session and regular meeting. Neil Conner motioned Motion. Jackson Beamer seconded the motion. Ayes: Beamer, Conner, Daulton, Garst, King 3. New Business A. Landmark Sign Hold public hearing to consider the request of OVB Investments LLC, property owner, to designate the Old Virginia Brick sign located at 2500 West Main Street, Tax Map # 175-2-3, as a landmark sign. Staff noted the following: According to the City of Salem code, “Signs that do not advertise an existing bona fide business, service or product manufactured on a premises, but which may be of significant civic, historic, architectural, or cultural interest may be declared a landmark sign.” The following are requirements for a landmark sign: 1. An application shall be made to the planning commission. 2. Applicants shall provide at the time of application, a written history of the existing sign, noting any and all physical changes or modifications, and/or a written account of the nature of the significance to the community. Applicants shall provide photographs of the sign, preferably at various times throughout its history, and from as many different views as possible, or plans or drawings of the proposed sign from different views, along with a certified plat determining location, and photos of the existing property on which the sign will reside. Applicants shall provide a maintenance plan as to how the sign will be maintained in its current form or a restoration plan to include maintenance to restore the sign to its original form. 3. The commission shall hold a public hearing and review the application before making a determination as to the declaration. 4. Any alterations to any landmark sign must be approved through this process. 5. The commission may remove such landmark designation and require the sign to be removed if it is altered, in disrepair, misused, or any other reason deemed appropriate. OVB Investments LLC, “Old Virginia Brick,” is seeking the landmark designation for the sign located at the front of the property at 2500 West Main Street. Standing in some form or fashion since 1890, the “Old Virginia Brick” sign pays homage to a company which many historians believe to be the oldest manufacturer in the Roanoke Valley during its operation. In addition to its contribution to numerous development projects and homes throughout the City of Salem (such as the Veterans Affair Medical Center) and the greater Roanoke Valley, Old Virginia Bricks also facilitated the construction of numerous iconic sites throughout the Commonwealth of Virginia including the University of Virginia, Colonial Williamsburg, and Virginia Museum of Fine Arts in Richmond. An approval of the landmark designation for a sign does not in any way encroach upon the allowable signage for any future development/business operation which may occur on the site. It is also important to note that according to Section 66-13 (7), “The commission may remove such landmark designation and require the sign to be removed if it is altered, in disrepair, misused, or any other reason deemed appropriate.” It was noted that no one from OVB was present at the meeting. Mary Ellen Wines, Planning and Zoning Administrator, appeared before the Commission to discuss the request. She stated that the Community Development Department approached the property owner regarding their sign which no longer advertises an actual business located on the property. The Sign Ordinance states that after 60 days a sign needs to be removed if it no longer advertises a business located on the property. The options available to the property owner was discussed, and one of the options is to request that the sign be designated as a landmark sign. The property owner is requesting that the sign be designated as a landmark sign and have agreed to refurbish the sign and maintain it in perpetuity to allow the sign to remain. Member Garst questioned the timeframe for the sign to be refurbished. Ms. Wines stated that a timeframe was not given, but if the Commission has a suggestion she would let the property owner know if the request is approved. A discussion was held regarding the property owner needing to be being present and continuing the item to the next meeting. No other person(s) appeared related to the request. Denise King motioned continuance of request of OVB Investments LLC, property owner, to designate the Old Virginia Brick sign located at 2500 West Main Street, Tax Map #175-2-3, as a landmark sign to May 10, 2023, meeting. Reid Garst seconded the motion. Ayes: Beamer, Conner, Daulton, Garst, King B. Amendment to the Zoning Ordinance Hold public hearing to consider the requests of Patane, LLP and Walter S. Kearns, Jr. and Laurel P. Kearns, property owners, for rezoning the properties located at 1640 Roanoke Boulevard (Tax Map # 222-2-6) and 1630 Roanoke Boulevard (Tax Map # 222-2-5) from RB Residential Business District to LM Light Manufacturing District. Staff noted the following: The subject properties (1640 and 1630 Roanoke Boulevard) combine to form a 1.053 acre tract of land which currently sit within the RB Residential Business designation. These parcels are currently occupied by a house and garage (1630 Roanoke Boulevard), and an office building with a parking lot (1640 Roanoke Boulevard). HPSRx, the business located at the subject properties, is a small specialty distributor in the Women’s Reproductive Healthcare industry. Previously approved to engage in warehousing and distribution in its current location, the applicant is now seeking to rezone the properties from RB Residential Business to LM Light Manufacturing in order to expand the scale of their business. If approved, the applicant intends to remove the existing house and garage located at 1630 Roanoke Boulevard and install a new 5,750 square foot warehouse. This new warehouse is expected to receive deliveries from one semitruck per week. There will also be approximately five pickup/drop-offs by Fed EX or UPS local parcel trucks per weekday, with the business remaining closed on weekends. The property line separating 1630 and 1640 Roanoke Boulevard would be vacated, and the details of the plan would be navigated during the site plan review process. The Future Land Use Map (FLUM) identifies this area as commercial which is not necessarily consistent with the proposed utilization of the property; however, the subject properties would simply be expanding the scale of their operations (not changing their use) and are currently located adjacent to HM Heavy Manufacturing parcels across Eaton Road and Roanoke Boulevard. Barney Horrell, Brushy Mountain Engineering, appeared before the Commission on behalf of the property owners. He stated that he is the site engineer of the project and referenced the preliminary site plan in the agenda packet. He noted that the property owners are also present at the meeting. He stated that Mr. Kearns is getting ready to retire, and at the same time HPS is looking to improve the operations of its business, not necessarily expand it. HPS purchases drugs and distributes them. The requirements of the product and the regulatory bodies necessitate the building of a new distribution warehouse. He further stated that there will not be a huge amount of traffic in and out of the area. HPS does not sell to the public; therefore, there will not be a lot of people coming in and out of the property. Approximately one semi-truck delivers once a week, and several box trucks (i.e. UPS/FedEx type) will distribute 4-5 a day and would not utilize the proposed truck dock. The trucks would park in a designated loading area and will be loaded by hand trucks, not forklifts. He also noted that the warehouse will not look like a typical warehouse, and the architecture of the new warehouse will be somewhat matched to the existing office. If approved, the two parcels will be combined. Vice Chair King questioned if the existing entrance to 1630 Roanoke Boulevard would be used, and Mr. Horrell stated that it will not be used. Mr. Horrell stated that the access cut there will be removed and he will work with the electric department to relocate one pole on the site, and the traffic flow will enter via Roanoke Boulevard and leave via Easton Road. A discussion was held regarding landscaping and storm water management on the site. Member Beamer asked about the number of employees, and Mr. Horrell stated that the number of employees will most likely not increase. Chair Daulton questioned the timeline for development, and Mr. Horrell stated that it will be done as quickly as possible after approval. Vice Chair King questioned if the neighbors are concerned about the project. Mary Ellen Wines, Zoning Administrator, stated that one neighbor called to support the project. No other person(s) appeared before the Commission related to the request. Reid Garst motioned approve the requests of Patane, LLP and Walter S. Kearns, Jr. and Laurel P. Kearns, property owners, for rezoning the properties located at 1640 Roanoke Boulevard (Tax Map #222-2-6) and 1630 Roanoke Boulevard (Tax Map #222-2-5) from RB Residential Business District to LM Light Manufacturing District. Neil Conner seconded the motion. Ayes: Beamer, Conner, Daulton, Garst, King 4. Adjournment Having no other items before the Commission, on motion by Member Beamer, seconded by Member Conner and duly carried, meeting was adjourned at 7:22 p.m. City Council meeting, April 24, 2023, 6:30 p.m. Council Chambers, City Hall, 114 North Broad Street MBLU Location Owner Name Co-Owner Name Address 1 Address 2 City, State, Zip 222-2-6 1640 ROANOKE BLVD PATANE LLP 4301 FOX CHASE COURT ROANOKE VA 24018 222-2-5 1630 ROANOKE BLVD WALTER S KEARNS JR LAUREL P KEARNS 443 WINDWARD DR SW ROANOKE VA 24018 222-2-4 1618 ROANOKE BLVD RONKEITH ADKINS C/O EARL A BLACKMAN 1004 BLUE STAR HIGHWAY STONY CREEK VA 23882 222-2-3 1612 ROANOKE BLVD MICHAEL G BIRMINGHAM TERESE MICHELE BIRMINGHAM 5949 SADDLERIDGE RD ROANOKE VA 24018 222-2-2 1600 BLK ROANOKE BLVD HAROLD & JANE LLC 9905 WESTHAMPTON GLEN PLACE HENRICO VA 23238 222-2-1 1604 ROANOKE BLVD HAROLD & JANE LLC 9905 WESTHAMPTON GLEN PLACE HENRICO VA 23238 222-2-10 1603 ALBERTA DR COSMO HOLDINS LLC P O BOX 710 FOREST VA 24551 222-2-9 1609 ALBERTA DR TORA A HAGY JENNIFER M HAGY 1609 ALBERTA DR SALEM VA 24153 222-2-8 1611 ALBERTA DR WILLIAM HAWRYLIW THERESA HAWRYLIW 1915 HAWORTH CIRCLE SALEM VA 24153 222-2-7 1621 ALBERTA DR SUSANNA DYSART 1621 ALBERTA DR SALEM VA 24153 229-1-1 1625 ALBERTA DR RODNEY E PALMER WILMA FAY PALMER 1625 ALBERTA DR SALEM VA 24153 229-1-2 1629 ALBERTA DR MANUEL BENIGNO SINCHI ROSA TENEN LLANGARI 1629 ALBERTA DR SALEM VA 24153 229-1-4 1021 EASTON RD DALE THOMAS COLLINS 1021 EASTON RD SALEM VA 24153 229-3-1 1704 ROANOKE BLVD GLEN ACRES INC P O BOX 3416 VIRGINIA BEACH VA 23454 222-3-1 1500 BLK ROANOKE BLVD PHOENIX SALEM INDUSTRIAL INVESTORS LLC 401 E KILBOURN AVE STE 201 MILWAUKEE WI 53202 AN ORDINANCE TO AMEND SECTION 106-110, ARTICLE I, CHAPTER 106, OF THE CODE OF THE CITY OF SALEM, VIRGINIA, RELATING TO ZONING AND DIVIDING THE CITY INTO BUILDING DISTRICTS AND ESTABLISHING DISTRICT BOUNDARY LINES ON THE ZONING MAP OF THE CITY OF SALEM, VIRGINIA. BE IT ORDAINED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, that Section 106- 110, Article I, Chapter 106 of The Code of the City of Salem, Virginia, relating to building district boundary lines be amended in the following particular and no other, viz: That the following described property in the City of Salem of Patane, LLP and Walter S. Kearns, Jr. and Laurel P. Kearns, property owners, located at 1640 Roanoke Boulevard (Tax Map # 222-2-6) and 1630 Roanoke Boulevard (Tax Map #222-2-5) be and the same is hereby changed from RB Residential Business District to LM Light Manufacturing District. And the map referred to shall be changed in this respect and no other, said property being described as follows: Tax Parcel 222-2-5 (1630 Roanoke Blvd) BEGINNING at an iron pipe on the west side of Roanoke Boulevard, said pipe being situated S. 50° 02’ E. 325 feet from the intersection of the south line of a 30-foot wide street lying south of and adjoining Fairfield Subdivision, with the west line of Roanoke Boulevard; thence leaving the west side of Roanoke Boulevard and with the line between Lots 5 and 6, S. 39° 58’ W. 150 feet to an iron pipe; thence S. 50° 02 E. 65 feet to an iron pipe; thence with the line between Lots 6 and 7, N. 39° 58’ E. 150 feet to an iron pipe on the west side of Roanoke Boulevard, N. 50° 02’ W. 65 feet to the place of BEGINNING, and being known as Lot 6, according to the Map of C.R. Peters, subdivision of Lots 23, 24, and 25 of Fairfield Map, which said Peters map is recorded in the Clerk’s Office, Circuit Court, Roanoke County, Virginia, in Deed Book 337, Page 344. Tax Parcel 222-2-6 (1640 Roanoke Blvd) BEGINNING at on the west side of Roanoke Boulevard at the intersection with the north line of the 30-foot wide street known as Easton Road; thence following the north right-of-way line of Easton Road S. 56° 20’ W. a distance of 230.54 feet; thence leaving the north side of Easton Road N. 50° 02 W. a distance of 131.46 feet to a point on the line of Lot 14 of the C.R. Peters Resubdivision of Fairfield Addition; thence with the lines of Lot 14 and Lot 6 N. 39° 58’ E. a distance of 221.10 feet to the west side of Roanoke Boulevard, thence following the west right-of-way of Roanoke Boulevard S. 50° 02’ E. a distance of 195.00 feet to the place of BEGINNING, and being known as New Lot 8A, containing 0.8288 acres, as shown on consolidation plat for Roanoke General Electric Employees Federal Credit Union, dated October 29, 1987, by T.P. Parker & Son, Engineers & Surveyors, LTD, recorded in the Clerk’s Office of the Circuit Court of the City of Salem, Virginia in Deed Book 135, Page 91. 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: H. Hunter Holliday - William D. Jones – Byron Randolph Foley – James W. Wallace, III – Renee F. Turk – Passed: Effective: /s/____ _ Mayor ATTEST: H. Robert Light Clerk of Council City of Salem, Virginia Item # 6B Date: 4/24/2023 AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: April 24, 2023 AGENDA ITEM: Consider the adoption of Resolution 1449 honoring the Salem High School Forensics Team for winning the Virginia High School League State Championship. SUBMITTED BY: Rob Light, Assistant City Manager SUMMARY OF INFORMATION: This time has been set aside to recognize the Salem High School Forensics Team for the achievement of winning the 2023 Virginia High School League team State Title in Forensics. STAFF RECOMMENDATION: Staff recommends approval. CITY COUNCIL Joint Resolution Mayor, City of Salem FORENSICS Upon a call for an aye and a nay vote, the same stood as follows: Hunter Holliday Bill Jones Randy Foley Jim Wallace Renée Ferris Turk IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, April 24, 2023: ATTEST: H. Rob Light Clerk of Council City of Salem, Virginia RESOLUTION 1449 RESOLUTION HONORING 2023 SALEM HIGH SCHOOL FORENSICS STATE CHAMPIONS WHEREAS, with a great deal of pride and enthusiasm the City of Salem champions the development of its young people by providing an array of opportunities in both the academic and competition arenas; and WHEREAS, throughout the years, our youth have excelled in both areas, bringing numerous accolades to the city and school division; and WHEREAS, Head Coach Mark Ingerson led another formidable forensics competition team at Salem High School to its 17th consecutive state championship, extending its VHSL record for consecutive forensics team championships in March of 2023; and WHEREAS, this championship also tied the program with Christiansburg High School wrestling for the most consecutive team championships in VHSL history; and WHEREAS, the team’s 29-18 victory over second place Grafton High School was bolstered by nine students who placed in the top three, accounting for five state championships in the ten events; and WHERAS, the team was led by senior captain Ben Hathaway who along with his partner Kyra Netting finished as the runners-up in Humorous Duo, senior assistant captain, Ryan Long who won the state championship in Original Oratory, and senior assistant captain Courtney Bowen who won the state championship in Prose; and WHEREAS, senior Emma Snead won an individual state championship in Impromptu Speaking; and WHEREAS, the junior duo of Grasyn Mitchell and Kade Lakin won the state championship in Serious Duo, this was Kade’s second state championship; and WHEREAS, sophomore Connor Smythers won an individual state championship in Humorous Interpretation. This is Conner’s second individual state title after winning last year in Children’s Storytelling; and WHEREAS, sophomore Colton Easter added to the team’s total by placing third in Prose; and WHEREAS, junior Lebron Parsell, sophomore Hall Blackwood and 9th graders Zac Hathaway, Tessa Yerton, Lacey Stratton, Dresden Strouth, and Quinn Roudebush supported the team by competing in the state tournament in Extemporaneous Speaking, Dramatic Interpretation, Humorous Duo, and Storytelling respectively; and WHEREAS, freshman Caitlin Abi-Saab and sophomore Charles Bain supported the team throughout the year and competed in the Regional Championships; and WHEREAS, sophomore Rebekah Steinweg and junior Zane Easter supported the team throughout the year and competed in Regional and Super Regional Championships; and WHEREAS, sophomore Kaeyln Henzey provided support to the team throughout the season in her role as team manager; and WHEREAS, the Salem High School Forensics Team has brought recognition, honor, and pride to Salem High School and the City of Salem; and WHEREAS, the City of Salem Council members believe that strong extracurricular activities are an integral part of the City’s educational program; and WHEREAS, the City of Salem hereby expresses congratulations and appreciation to Mark Ingerson and the members of the Salem High School Forensics Team for their accomplishments; and NOW, THEREFORE BE IT RESOLVED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, that Council joins with the citizens of the City of Salem in saluting the great achievements of the Salem High School Forensics Team in winning the 2023 STATE FORENSICS TEAM CHAMPIONSHIP BE IT FURTHER RESOLVED that a copy of this resolution be presented to the coaches and each team member and that a copy be placed on display at Salem High School. Item # 6C Date: 4/24/2023 AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: April 24, 2023 AGENDA ITEM: Consider the adoption of Resolution 1450 honoring members of the of Salem High School Indoor Track Team for winning Virginia High School League State Championships in Indoor Events. SUBMITTED BY: Rob Light, Assistant City Manager SUMMARY OF INFORMATION: This time has been set aside to recognize members of the Salem High School Indoor Track team for winning Virginia High School League State Championships in Indoor Events as noted in Resolution 1450. STAFF RECOMMENDATION: Staff recommends approval. CITY COUNCIL Joint Resolution RESOLUTION 1450 RESOLUTION HONORING 2023 SALEM HIGH SCHOOL INDOOR TRACK STATE CHAMPIONS WHEREAS, with a great deal of pride and enthusiasm the City of Salem champions the development of its young people by providing an array of opportunities in both the academic and sporting arenas; and WHEREAS, throughout the years, our youth have excelled in both areas, bringing numerous accolades to the city and school division; and WHEREAS, the high school track and field program instills in its participants the significance of teamwork and creates accord and purpose among its participants and coaches; and WHEREAS, Peyton Lewis, Josiah Persinger, Jonathan Vernon, and DaRon Wilson once again distinguished themselves, their school, and the entire community by being crowned Virginia High School League State Champions in Indoor Track and Field in the 4 x 200 relay; and WHEREAS, team member Peyton Lewis also placed first in the 55 Meter Dash for the second straight year and in the process tied the state record with a time of 6.37 seconds; and WHEREAS, Peyton’s teammate Josiah Persinger finished second in this race giving the Spartans a 1-2 sweep of the marquee event at the state meet at Liberty University; and WHEREAS, “The Fastest Men in Salem” not only captured multiple Class 4 State titles, but they also earned national recognition by posting the best 4 x 200 meter relay time in the country at 1 minute and 28.32 seconds; and WHEREAS, These young men were invited to compete in the prestigious NIKE National Indoor Track Meet at the Armory in New York City. At this event, the team members placed first in the 4 x 200 meter dash with a school record time of 1 minute and 27.9 seconds; and WHEREAS, Peyton Lewis also distinguished himself by finishing second in the national invitational meet with a time 6.73 seconds in the 60 meter dash; and WHEREAS, All four Salem High School students experienced a surreal moment when their images were featured on the marquee screens in midtown Manhattan at Times Square; and WHEREAS, along with their coaches Darryl McCoy II and Tom Roth, the young men have brought recognition to each other, the Salem community, and the high school by showcasing their skills regionally, statewide and on a national stage; and NOW, THEREFORE BE IT RESOLVED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, that Council joins with the citizens of the City of Salem in saluting these amazing achievements during the 2023 Indoor Track and Field season. BE IT FURTHER RESOLVED that a copy of this resolution be presented to the coaches and each team member and that a copy be placed on display at Salem High School. Mayor, City of Salem INDOOR TRACK & FIELD Upon a call for an aye and a nay vote, the same stood as follows: Hunter Holliday Bill Jones Randy Foley Jim Wallace Renée Ferris Turk IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, April 24, 2023: ATTEST: H. Rob Light Clerk of Council City of Salem, Virginia Item # 6D Date: 4/24/2023 AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: April 24, 2023 AGENDA ITEM: Receive presentation from the Chairman of the Salem School Board regarding the 2023-2024 budget pursuant to Section 8.5 of the 1968 Charter of the City of Salem, as amended. SUBMITTED BY: Rob Light, Assistant City Manager SUMMARY OF INFORMATION: David Preston, Chairman of the Salem City School Board, will present the Fiscal Year 2023-2024 School System adopted budget on behalf of the City of Salem School Board during the City Council meeting and will be available to answer any questions that Council may have. STAFF RECOMMENDATION: No action is taken at this meeting concerning the 2023-2024 Salem City School Budget. Attachment A – Budget Highlights Revenues: The FY 24 School Fund budget is funded with 51.1% state funds, 7.2% federal funds, 40.7% local funds and 1% other funds. (In the FY 23 adopted budget, these ratios were 49.2% state, 10.6% federal, 39.2% local and 1% other). The FY 24 budget local revenue does not currently include an increase for operations from Salem City. We hope that this will change as the school and city budgets become more clear. The budget for debt service is once again removed, per auditor recommendation. State Revenue increased by $1,203,062 due to the state’s share of an overall 7% raise. Federal revenue decreased by $1,791,742 due largely to the reduction of COVID-19 related grant balances/carryover, as these funds are being steadily spent down. The Cafeteria Fund revenue reflects an increase of $260,243 due in part to an anticipated increase in participation as well as an increase in reimbursable meals. 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 24, 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 23 are continued for FY 24 (the current plan is to evaluate non-resident tuition each biennium). The rates are listed here for your information: o $900 Non-Resident Tuition o $450 2nd Child Discount/Business/Property Owner o $225 3rd Child Discount or Combo of Two Qualifications o $112.50 Four Qualifications o $100 School Division/City Employees Expenditures: Funding for a possible 2.5% increase in health insurance and funding for GASB 45 Postemployment Benefits Liability. 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 19. 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 (new in FY 23), and a proposed class for West Salem (new in FY 24). Funding to support all remaining locally funded positions. Continued support of National Board Certification for teachers. Funding for an average 7% raise for employees. Funding for additional positions needed within the division based on student need such as school-based mental health support positions, a behaviorial specialist (BCBA) position and a coordinator of alternative education. Funding for several teaching positions previously funded with COVID-19 related funds that are no longer available. These positions are for regular classroom and special education classroom teachers, support specialists, a speech language pathologist and a bus driver. FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 3,776,607.78 4,176,482.04 4,876,051.90 2,689,382.12 4,106,609.00 3,864,330.00 (242,279.00) 30-110-00-00-9-000- 61003 Sales Tax 1/8 Cent 395,763.30 440,909.30 513,483.22 286,367.56 586,658.00 552,047.00 (34,611.00) 30-110-00-00-9-000- 61006 Basic Aid 10,779,765.00 11,499,191.00 11,014,754.34 8,335,354.82 11,939,661.00 12,340,641.00 400,980.00 30-110-00-00-9-000- 61009 Vocational Education 155,644.00 173,826.00 172,168.00 168,844.24 237,645.00 237,649.00 4.00 30-110-00-00-9-000- 61012 Gifted Education 117,331.00 122,148.00 120,983.00 88,535.06 126,898.00 124,483.00 (2,415.00) 30-110-00-00-9-000- 61015 Special Education 1,101,477.00 1,284,904.00 1,272,650.00 989,767.85 1,418,949.00 1,391,942.00 (27,007.00) 30-110-00-00-9-000- 61018 Textbooks (SOQ)241,104.00 252,447.00 197,994.45 213,071.00 305,432.00 299,618.00 (5,814.00) 30-110-00-00-9-000- 61021 Prevention, Intervention, Remediation 234,663.00 286,578.00 283,845.00 220,577.00 316,091.00 310,075.00 (6,016.00) 30-110-00-00-9-000- 61024 English as 2nd Language 100,633.00 111,339.00 124,116.00 103,088.08 147,350.00 145,436.00 (1,914.00) 30-110-00-00-9-000- 61027 Remedial Summer School-SOQ 65,451.00 24,260.00 191,651.00 18,281.82 107,211.00 107,211.00 .00 30-110-00-00-9-000- 61050 VRS Teacher Retirement Reimb- Instructional 1,417,553.00 1,606,717.00 1,603,027.00 1,200,724.15 1,709,661.00 1,688,437.00 (21,224.00) 30-110-00-00-9-000- 61053 FICA Reimb - Instructional 641,730.00 690,607.00 688,673.00 515,055.08 733,701.00 724,262.00 (9,439.00) 30-110-00-00-9-000- 61056 VRS Group Life Insurance Reimb - Instructional 43,101.00 49,329.00 48,859.00 37,019.82 50,759.00 52,056.00 1,297.00 30-110-00-00-9-000- 61101 At Risk (Incentive Funded)75,018.06 170,048.00 237,786.77 312,632.54 655,295.00 397,030.00 (258,265.00) 30-110-00-00-9-000- 61104 Virginia Workplace Readiness Skills Assessment 1,225.82 973.81 945.91 .00 1,225.00 1,225.00 .00 30-110-00-00-9-000- 61110 Albuterol and Valved Holding Chambers Grant .00 .00 433.21 .00 .00 .00 .00 30-110-00-00-9-000- 61111 Supplemental GF Payments in Lieu of Food and Hygiene Tax .00 .00 .00 202,953.82 .00 707,912.00 707,912.00 30-110-00-00-9-000- 61112 VPSA Technology Grant 206,000.00 206,000.00 206,000.00 .00 206,000.00 206,000.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 61113 Compensation Supplement 651,502.00 .00 739,996.00 488,348.38 791,302.00 1,644,403.00 853,101.00 30-110-00-00-9-000- 61114 Rebenchmarking Hold Harmless .00 .00 .00 236,480.62 .00 334,037.00 334,037.00 30-110-00-00-9-000- 61124 Homebound 15,319.35 5,844.72 2,845.33 1,889.60 5,837.00 5,895.00 58.00 30-110-00-00-9-000- 61140 No Loss Funding .00 235,670.24 .00 .00 439,117.00 .00 (439,117.00) 30-110-00-00-9-000- 61141 No Loss COVID-19 Funding .00 49,971.76 .00 .00 .00 .00 .00 30-110-00-00-9-000- 61150 School Construction Grant Program Entitlement .00 .00 .00 272,251.14 .00 .00 .00 30-110-00-00-9-000- 61306 Regular Foster Care 69,808.00 114,715.00 119,453.00 .00 200,898.00 203,682.00 2,784.00 30-110-00-00-9-000- 61309 Textbooks (Lottery Funded).00 .00 52,045.55 .00 .00 .00 .00 30-110-00-00-9-000- 61315 Early Reading Intervention 98,739.00 99,467.00 142,419.00 36,734.92 202,042.00 148,008.00 (54,034.00) 30-110-00-00-9-000- 61318 Spec Ed - Regional Prog Tuition Reimb 476,375.81 417,917.06 426,844.06 68,364.96 447,020.00 447,020.00 .00 30-110-00-00-9-000- 61321 Career & Technical Ed - Equipment 13,956.90 6,656.79 11,569.13 .00 13,385.00 13,385.00 .00 30-110-00-00-9-000- 61322 CTE Equipment School Divisions High Demand .00 5,150.34 .00 .00 .00 .00 .00 30-110-00-00-9-000- 61327 Spec Ed - Foster Care 141,107.00 142,805.00 125,665.87 .00 .00 .00 .00 30-110-00-00-9-000- 61330 At Risk (Lottery Funded)101,672.00 169,520.00 199,659.23 109,451.64 232,042.00 248,794.00 16,752.00 30-110-00-00-9-000- 61336 K-3 Primary Class Size Reduction 210,491.00 239,225.00 231,238.00 73,467.64 210,397.00 208,687.00 (1,710.00) 30-110-00-00-9-000- 61342 Mentor Teacher Program 1,475.00 675.00 693.00 .00 1,442.00 693.00 (749.00) 30-110-00-00-9-000- 61354 Industry Certification Costs 7,273.62 5,778.28 4,200.42 .00 7,275.00 7,275.00 .00 30-110-00-00-9-000- 61355 CTE STEM-H Industry Credentials 1,985.74 1,577.50 1,532.31 .00 2,000.00 2,000.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 61357 Project Graduation - Senior Year 7,214.00 6,399.00 6,922.00 2,508.72 6,899.00 6,899.00 .00 30-110-00-00-9-000- 61363 SOL Algebra Readiness Grant 34,609.00 43,440.00 43,321.00 17,378.18 45,230.00 45,230.00 .00 30-110-00-00-9-000- 61369 Supplemental Lottery Per Pupil Allocation 876,417.00 979,576.00 945,539.00 332,912.72 927,619.00 918,350.00 (9,269.00) 30-110-00-00-9-000- 61370 Learning Loss PPA .00 113,878.00 .00 .00 .00 .00 .00 30-110-00-00-9-000- 61400 Natl Board Certification Bonus 75,000.00 72,500.00 60,000.00 62,500.00 .00 .00 .00 30-110-00-00-9-000- 61415 DMAS State Healthcare - Medicaid 59,245.37 66,671.42 51,477.16 7,745.76 10,000.00 10,000.00 .00 30-110-00-00-9-000- 61420 E-Rate Services 812.28 3,242.28 1,006.92 .00 .00 .00 .00 30-110-00-00-9-000- 61530 DERA National Grant 66.039 .00 .00 20,000.00 .00 .00 .00 .00 30-110-00-00-9-000- 61550 ARPA Bonus Payments to School Divisions .00 .00 .00 387,066.34 .00 .00 .00 30-110-00-00-9-000- 63020 Sale Of Property/Equipment 2,118.03 20,206.34 24,689.45 14,237.32 .00 .00 .00 30-110-00-00-9-000- 63050 Miscellaneous Income 9,806.44 14,867.01 76,764.26 1,232.24 20,000.00 20,000.00 .00 30-110-00-00-9-000- 63105 Rke Valley Regional Board Reimb 702,697.09 187,447.61 .00 .00 .00 .00 .00 30-110-00-00-9-000- 63115 Alternative Ed Program Reimbursement 85,365.00 84,448.00 90,176.00 .00 95,834.00 101,970.00 6,136.00 30-110-00-00-9-000- 63200 Tuition - Non Resident Day Student 156,942.00 170,847.47 181,260.64 156,211.96 175,000.00 175,000.00 .00 30-110-00-00-9-000- 63203 Tuition – Non Resident ISN .00 37,103.06 36,599.36 .00 .00 .00 .00 30-110-00-00-9-000- 63205 Tuition - Adult Education 800.00 .00 .00 .00 .00 .00 .00 30-110-00-00-9-000- 63210 Tuition - Summer School 19,014.00 39,846.00 29,676.00 4,752.50 25,000.00 25,000.00 .00 30-110-00-00-9-000- 63215 VWCC - Dual Enrollment Reimb 49,704.99 107,403.55 57,545.50 23,545.50 110,000.00 110,000.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 63230 Driver Education Fees 26,810.00 24,755.00 20,027.50 13,184.00 30,000.00 30,000.00 .00 30-110-00-00-9-000- 63235 AP Exam Fees 4,670.68 1,504.00 783.00 362.00 .00 .00 .00 30-110-00-00-9-000- 63245 Technology Use Fees 28,854.95 8,890.00 860.00 875.00 .00 .00 .00 30-110-00-00-9-000- 63590 School Bus Pupil Transportation 29,869.14 8,284.39 53,646.94 57,394.26 .00 .00 .00 30-110-00-00-9-000- 63595 School Bus Operation Other Income 15,609.81 .00 1,198.61 4,143.13 .00 .00 .00 30-110-00-00-9-000- 63598 Facilities Rental 15,600.00 9,775.00 13,350.00 15,950.00 10,000.00 10,000.00 .00 30-110-00-00-9-000- 63599 Broadband Lease 23,311.03 24,013.77 24,735.26 16,874.00 25,052.00 25,804.00 752.00 30-110-00-00-9-000- 63601 Insurance Adj/Refunds/Rebates 1,942.68 18,682.08 324,923.01 22,979.48 5,000.00 5,000.00 .00 Program 000 - General Revenue Totals $23,369,185.87 $24,634,512.82 $25,676,084.31 $17,810,496.97 $26,687,536.00 $27,897,486.00 $1,209,950.00 Level 9 - District Wide Totals $23,369,185.87 $24,634,512.82 $25,676,084.31 $17,810,496.97 $26,687,536.00 $27,897,486.00 $1,209,950.00 Sub-Function 00 - Revenues Totals $23,369,185.87 $24,634,512.82 $25,676,084.31 $17,810,496.97 $26,687,536.00 $27,897,486.00 $1,209,950.00 Function 00 - Revenue Totals $23,369,185.87 $24,634,512.82 $25,676,084.31 $17,810,496.97 $26,687,536.00 $27,897,486.00 $1,209,950.00 Locations 110 - Central Instruction Totals $23,369,185.87 $24,634,512.82 $25,676,084.31 $17,810,496.97 $26,687,536.00 $27,897,486.00 $1,209,950.00 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 19,969,621.00 20,194,621.00 20,897,899.00 17,834,644.62 20,897,899.00 21,797,899.00 900,000.00 30-170-67-67-9-720- 63006 Transfer From General Fund-Meals Tax 529,805.46 27,963.95 21,712.86 .00 .00 .00 .00 Program 720 - Intra Agency Fund Totals $20,499,426.46 $20,222,584.95 $20,919,611.86 $17,834,644.62 $20,897,899.00 $21,797,899.00 $900,000.00 Level 9 - District Wide Totals $20,499,426.46 $20,222,584.95 $20,919,611.86 $17,834,644.62 $20,897,899.00 $21,797,899.00 $900,000.00 Sub-Function 67 - Debt Service & Transfers Totals $20,499,426.46 $20,222,584.95 $20,919,611.86 $17,834,644.62 $20,897,899.00 $21,797,899.00 $900,000.00 Function 67 - Debt Service & Fund Transfers Totals $20,499,426.46 $20,222,584.95 $20,919,611.86 $17,834,644.62 $20,897,899.00 $21,797,899.00 $900,000.00 Locations 170 - Non-Departmental Totals $20,499,426.46 $20,222,584.95 $20,919,611.86 $17,834,644.62 $20,897,899.00 $21,797,899.00 $900,000.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund REVENUE TOTALS $43,868,612.33 $44,857,097.77 $46,595,696.17 $35,645,141.59 $47,585,435.00 $49,695,385.00 $2,109,950.00 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 2,035.75 2,048.50 1,695.75 4,199.25 2,360.00 4,860.00 2,500.00 30-110-61-10-2-110- 72100 FICA 155.76 156.77 129.72 703.72 181.00 372.00 191.00 30-110-61-10-2-110- 72600 Unemployment Compensation 56.20 .00 .00 .00 .00 .00 .00 30-110-61-10-2-110- 73190 Safe Splash Program YMCA .00 .00 2,400.00 .00 2,400.00 2,400.00 .00 30-110-61-10-2-110- 73285 Strings Program 1,500.00 .00 750.00 300.00 2,250.00 2,250.00 .00 30-110-61-10-2-110- 75529 Travel-Itinerant .00 .00 12.68 10.50 .00 .00 .00 30-110-61-10-2-110- 76070 Parent Involvement .00 .00 .00 .00 500.00 500.00 .00 30-110-61-10-2-110- 76130 Textbooks 66,338.94 148,133.44 81,740.78 21,292.62 190,102.00 65,375.00 (124,727.00) 30-110-61-10-2-110- 76210 Character Education 1,171.83 .00 .00 1,468.42 1,100.00 1,100.00 .00 30-110-61-10-2-110- 76250 Enrichment 7,690.87 109,155.76 15,251.14 6,479.40 13,900.00 13,900.00 .00 30-110-61-10-2-110- 76265 Family Life .00 .00 .00 .00 100.00 100.00 .00 30-110-61-10-2-110- 76370 Reading Intervention 4,016.93 9,269.97 6,832.72 7,646.14 9,320.00 9,320.00 .00 Program 110 - Regular Instruction Totals $82,966.28 $268,764.44 $108,812.79 $42,100.05 $222,213.00 $100,177.00 ($122,036.00) Program 111 - Remedial-School Day 30-110-61-10-2-111- 71120 Compensation-Instructional Salaries 577.50 .00 .00 .00 9,152.00 .00 (9,152.00) 30-110-61-10-2-111- 72100 FICA 44.23 .00 .00 .00 701.00 .00 (701.00) Program 111 - Remedial-School Day Totals $621.73 $0.00 $0.00 $0.00 $9,853.00 $0.00 ($9,853.00) Program 115 - Testing 30-110-61-10-2-115- 71120 Compensation-Instructional Salaries .00 17.00 34.00 .00 400.00 400.00 .00 30-110-61-10-2-115- 72100 FICA .00 1.30 2.60 .00 31.00 31.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 115 - Testing 30-110-61-10-2-115- 73205 Software Licensing Fees 21,083.60 21,756.20 29,585.86 23,709.68 21,085.00 61,085.00 40,000.00 30-110-61-10-2-115- 73225 Professional Development - Conferences 49.55 1,676.28 3,002.70 32.00 550.00 550.00 .00 30-110-61-10-2-115- 76455 Testing Materials-Assessment .00 15,594.63 100.52 2,654.57 500.00 500.00 .00 Program 115 - Testing Totals $21,133.15 $39,045.41 $32,725.68 $26,396.25 $22,566.00 $62,566.00 $40,000.00 Program 120 - Special Education 30-110-61-10-2-120- 71146 Compensation - ELL 50,622.79 56,208.00 66,979.75 58,346.96 60,850.00 112,347.00 51,497.00 30-110-61-10-2-120- 71153 Compensation-Instructional Asst ELL 7,206.20 .00 .00 .00 .00 .00 .00 30-110-61-10-2-120- 71200 Compensation-OT .00 12.52 .00 .00 .00 .00 .00 30-110-61-10-2-120- 71665 Bonus Payments To Teachers .00 3,096.00 .00 6,966.00 .00 .00 .00 30-110-61-10-2-120- 72100 FICA 4,164.83 4,434.08 4,892.53 5,022.99 4,655.00 8,595.00 3,940.00 30-110-61-10-2-120- 72210 VRS Pension Contribution .00 .00 .00 5,068.74 .00 .00 .00 30-110-61-10-2-120- 72220 VRS Hybrid Pension Contribution 6,027.75 7,143.53 7,609.60 4,860.54 10,113.00 18,672.00 8,559.00 30-110-61-10-2-120- 72300 Group Health and Dental Insurance .00 1,854.84 8,188.47 9,158.12 7,440.00 7,440.00 .00 30-110-61-10-2-120- 72400 VRS Group Life Insurance 503.64 575.97 613.50 800.52 815.00 1,505.00 690.00 30-110-61-10-2-120- 72510 Hybrid Disability Insurance 101.70 102.33 109.00 69.60 .00 .00 .00 30-110-61-10-2-120- 72750 VRS Retiree Health Care Credit 461.34 520.04 554.00 722.88 736.00 1,359.00 623.00 30-110-61-10-2-120- 73010 Autism Support Services 23,850.00 26,868.28 27,848.75 55,575.00 19,000.00 20,600.00 1,600.00 30-110-61-10-2-120- 73037 Contractual Services - Other 1,979.75 3,382.60 3,298.40 2,783.10 2,750.00 23,000.00 20,250.00 30-110-61-10-2-120- 73255 Professional Development .00 .00 5,282.51 1,509.29 2,498.00 5,000.00 2,502.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 73275 Therapeutic Services -Sp Ed 139,354.95 178,048.88 155,886.04 116,640.11 141,216.00 149,716.00 8,500.00 30-110-61-10-2-120- 75529 Travel-Itinerant .00 .00 .00 .00 500.00 500.00 .00 30-110-61-10-2-120- 76431 Special Ed - General 7,130.95 18,761.87 11,026.56 10,130.56 13,610.00 13,610.00 .00 30-110-61-10-2-120- 76438 Supplies - EL 2,325.10 2,448.47 3,189.65 2,396.06 5,000.00 5,000.00 .00 30-110-61-10-2-120- 76455 Testing Materials-Assessment 4,230.21 3,344.15 4,115.88 .00 4,000.00 4,000.00 .00 Program 120 - Special Education Totals $247,959.21 $306,801.56 $299,594.64 $280,050.47 $273,183.00 $371,344.00 $98,161.00 Program 127 - Regional Sp Ed Program 30-110-61-10-2-127- 73297 Tuition - Regional Sp Ed Program 336,017.86 .00 .00 .00 .00 .00 .00 Program 127 - Regional Sp Ed Program Totals $336,017.86 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Program 128 - Risk Reduction 30-110-61-10-2-128- 71120 Compensation-Instructional Salaries 2,736.00 190.00 635.25 525.00 200.00 200.00 .00 30-110-61-10-2-128- 71151 Compensation-Instructional Asst .00 .00 2,897.82 5,111.03 .00 8,757.00 8,757.00 30-110-61-10-2-128- 72100 FICA 209.33 14.54 270.29 371.96 16.00 685.00 669.00 30-110-61-10-2-128- 73037 Contractual Services - Other 869.87 .00 .00 .00 .00 .00 .00 Program 128 - Risk Reduction Totals $3,815.20 $204.54 $3,803.36 $6,007.99 $216.00 $9,642.00 $9,426.00 Program 140 - Gifted 30-110-61-10-2-140- 71120 Compensation-Instructional Salaries 60,245.04 60,418.54 63,516.60 42,518.58 66,693.00 63,865.00 (2,828.00) 30-110-61-10-2-140- 71665 Bonus Payments To Teachers .00 1,393.20 .00 1,393.20 .00 .00 .00 30-110-61-10-2-140- 72100 FICA 4,058.81 4,152.21 4,595.38 3,291.89 5,102.00 4,886.00 (216.00) 30-110-61-10-2-140- 72210 VRS Pension Contribution 9,446.40 10,047.29 10,556.50 6,368.64 11,084.00 10,614.00 (470.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72300 Group Health and Dental Insurance 8,025.48 8,355.72 8,051.32 5,836.92 8,860.00 8,860.00 .00 30-110-61-10-2-140- 72400 VRS Group Life Insurance 789.20 810.02 851.10 513.48 894.00 856.00 (38.00) 30-110-61-10-2-140- 72750 VRS Retiree Health Care Credit 723.00 731.52 768.60 463.68 807.00 773.00 (34.00) 30-110-61-10-2-140- 76280 Gifted 5,813.36 6,956.39 5,519.64 4,464.28 5,600.00 5,600.00 .00 Program 140 - Gifted Totals $89,101.29 $92,864.89 $93,859.14 $64,850.67 $99,040.00 $95,454.00 ($3,586.00) Level 2 - Elementary Totals $781,614.72 $707,680.84 $538,795.61 $419,405.43 $627,071.00 $639,183.00 $12,112.00 Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-10-3-110- 72100 FICA 14.92 .00 .00 .00 .00 .00 .00 30-110-61-10-3-110- 73018 Career - Tech Testing 10,394.44 8,329.59 6,558.64 7,638.91 10,500.00 29,500.00 19,000.00 30-110-61-10-3-110- 73037 Contractual Services - Other .00 .00 .00 175.00 2,500.00 7,500.00 5,000.00 30-110-61-10-3-110- 73050 Drivers Education Services 35,520.00 33,840.00 68,460.00 68,139.00 95,873.00 95,873.00 .00 30-110-61-10-3-110- 73295 Tuition VWCC 115,083.12 99,887.29 70,735.10 24,252.00 175,000.00 175,000.00 .00 30-110-61-10-3-110- 75529 Travel-Itinerant 10.92 .00 .00 .00 .00 .00 .00 30-110-61-10-3-110- 76035 CPR/AED Recertification 664.63 .00 202.49 .00 800.00 800.00 .00 30-110-61-10-3-110- 76042 Distinguished Scholars 28,500.00 33,500.00 27,265.30 .00 28,000.00 28,000.00 .00 30-110-61-10-3-110- 76070 Parent Involvement .00 .00 .00 .00 250.00 250.00 .00 30-110-61-10-3-110- 76130 Textbooks 75,293.69 62,293.41 22,904.62 116,100.36 71,298.00 71,298.00 .00 30-110-61-10-3-110- 76250 Enrichment 255.07 100.00 90.00 164.46 .00 .00 .00 30-110-61-10-3-110- 76345 Mathematics .00 .00 .00 113.85 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76455 Testing Materials-Assessment (15.00).00 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $265,721.79 $237,950.29 $196,216.15 $216,583.58 $384,221.00 $408,221.00 $24,000.00 Program 111 - Remedial-School Day 30-110-61-10-3-111- 71120 Compensation-Instructional Salaries 110.00 .00 .00 .00 2,684.00 .00 (2,684.00) 30-110-61-10-3-111- 72100 FICA 8.42 .00 .00 .00 205.00 .00 (205.00) 30-110-61-10-3-111- 73037 Contractual Services - Other 552.56 580.00 1,236.00 1,362.50 6,899.00 6,899.00 .00 Program 111 - Remedial-School Day Totals $670.98 $580.00 $1,236.00 $1,362.50 $9,788.00 $6,899.00 ($2,889.00) Program 115 - Testing 30-110-61-10-3-115- 71120 Compensation-Instructional Salaries 182.75 3,608.25 1,487.50 72.25 3,500.00 3,500.00 .00 30-110-61-10-3-115- 72100 FICA 13.98 276.04 113.81 5.53 268.00 268.00 .00 30-110-61-10-3-115- 73205 Software Licensing Fees 17,643.20 17,262.15 13,185.30 9,528.21 17,565.00 18,565.00 1,000.00 30-110-61-10-3-115- 73225 Professional Development - Conferences 49.55 227.13 .00 32.00 1,000.00 1,000.00 .00 30-110-61-10-3-115- 76455 Testing Materials-Assessment 10,334.89 3,430.72 1,945.76 14,449.59 14,820.00 14,820.00 .00 Program 115 - Testing Totals $28,224.37 $24,804.29 $16,732.37 $24,087.58 $37,153.00 $38,153.00 $1,000.00 Program 120 - Special Education 30-110-61-10-3-120- 71110 Compensation-Administrative .00 30,639.46 38,987.78 26,705.53 34,268.00 35,897.00 1,629.00 30-110-61-10-3-120- 71146 Compensation - ELL 20,887.50 18,366.25 61,419.49 41,233.84 61,526.00 62,379.00 853.00 30-110-61-10-3-120- 71665 Bonus Payments To Teachers .00 774.00 .00 774.00 .00 .00 .00 30-110-61-10-3-120- 72100 FICA 1,597.94 3,810.77 7,601.16 5,079.88 7,328.00 7,518.00 190.00 30-110-61-10-3-120- 72210 VRS Pension Contribution .00 4,609.02 15,162.70 10,017.03 15,921.00 16,333.00 412.00 30-110-61-10-3-120- 72220 VRS Hybrid Pension Contribution .00 2.60 .00 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72300 Group Health and Dental Insurance .00 .00 8,961.48 5,637.08 8,667.00 8,667.00 .00 30-110-61-10-3-120- 72400 VRS Group Life Insurance .00 371.12 1,222.50 807.65 1,284.00 1,317.00 33.00 30-110-61-10-3-120- 72510 Hybrid Disability Insurance 11.24 .00 .00 .00 .00 .00 .00 30-110-61-10-3-120- 72750 VRS Retiree Health Care Credit .00 335.61 1,103.90 729.31 1,159.00 1,189.00 30.00 30-110-61-10-3-120- 73010 Autism Support Services 3,360.00 450.00 5,228.75 675.00 5,000.00 5,000.00 .00 30-110-61-10-3-120- 73255 Professional Development .00 .00 1,131.97 4,905.19 2,498.00 2,498.00 .00 30-110-61-10-3-120- 73275 Therapeutic Services -Sp Ed 46,088.96 39,386.77 51,746.24 37,420.01 47,072.00 52,572.00 5,500.00 30-110-61-10-3-120- 73810 Tuition - Other Entities In-State .00 .00 .00 .00 .00 .00 .00 30-110-61-10-3-120- 76431 Special Ed - General 751.11 1,400.72 4,208.79 4,709.13 1,200.00 1,200.00 .00 30-110-61-10-3-120- 76438 Supplies - EL 1,235.69 496.37 1,377.59 1,131.28 1,250.00 1,250.00 .00 30-110-61-10-3-120- 76455 Testing Materials-Assessment .00 628.82 (628.82).00 .00 .00 .00 Program 120 - Special Education Totals $73,932.44 $101,271.51 $197,523.53 $139,824.93 $187,173.00 $195,820.00 $8,647.00 Program 121 - Alternative Education 30-110-61-10-3-121- 71120 Compensation-Instructional Salaries 47,213.04 47,493.04 53,249.04 37,137.84 55,911.00 156,526.00 100,615.00 30-110-61-10-3-121- 71151 Compensation-Instructional Asst 22,640.13 23,437.33 27,141.18 19,752.00 28,813.00 30,335.00 1,522.00 30-110-61-10-3-121- 72100 FICA 5,273.63 5,285.24 5,876.51 3,931.86 6,481.00 14,295.00 7,814.00 30-110-61-10-3-121- 72210 VRS Pension Contribution 3,541.20 3,930.53 4,560.70 3,025.08 3,461.00 18,634.00 15,173.00 30-110-61-10-3-121- 72220 VRS Hybrid Pension Contribution 7,402.94 7,902.63 8,850.00 5,636.76 10,620.00 12,422.00 1,802.00 30-110-61-10-3-121- 72300 Group Health and Dental Insurance 12,859.36 13,671.54 16,831.52 12,098.04 9,943.00 9,943.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72400 VRS Group Life Insurance 914.40 954.08 1,081.20 698.34 1,135.00 2,504.00 1,369.00 30-110-61-10-3-121- 72510 Hybrid Disability Insurance 101.16 113.18 126.70 80.70 155.00 155.00 .00 30-110-61-10-3-121- 72750 VRS Retiree Health Care Credit 837.60 861.52 976.30 630.66 1,025.00 2,261.00 1,236.00 Program 121 - Alternative Education Totals $100,783.46 $103,649.09 $118,693.15 $82,991.28 $117,544.00 $247,075.00 $129,531.00 Program 122 - Dropout Prevention 30-110-61-10-3-122- 71120 Compensation-Instructional Salaries 17,148.98 17,550.59 19,293.80 14,924.71 20,511.00 23,269.00 2,758.00 30-110-61-10-3-122- 71665 Bonus Payments To Teachers .00 4,644.00 .00 4,644.00 .00 .00 .00 30-110-61-10-3-122- 72100 FICA 1,052.36 1,295.56 1,070.91 1,321.72 1,569.00 1,780.00 211.00 30-110-61-10-3-122- 72210 VRS Pension Contribution .00 .00 .00 .00 3,409.00 3,867.00 458.00 30-110-61-10-3-122- 72220 VRS Hybrid Pension Contribution 2,722.50 2,947.63 3,246.40 2,320.38 .00 .00 .00 30-110-61-10-3-122- 72300 Group Health and Dental Insurance 4,776.48 7,150.80 7,818.40 5,618.12 6,960.00 6,960.00 .00 30-110-61-10-3-122- 72400 VRS Group Life Insurance 227.50 237.68 261.80 187.08 275.00 312.00 37.00 30-110-61-10-3-122- 72510 Hybrid Disability Insurance 41.30 42.20 46.50 33.24 .00 .00 .00 30-110-61-10-3-122- 72750 VRS Retiree Health Care Credit 208.40 214.60 236.40 168.96 248.00 282.00 34.00 Program 122 - Dropout Prevention Totals $26,177.52 $34,083.06 $31,974.21 $29,218.21 $32,972.00 $36,470.00 $3,498.00 Program 127 - Regional Sp Ed Program 30-110-61-10-3-127- 73297 Tuition - Regional Sp Ed Program 186,838.70 .00 .00 .00 .00 .00 .00 Program 127 - Regional Sp Ed Program Totals $186,838.70 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Program 128 - Risk Reduction 30-110-61-10-3-128- 71120 Compensation-Instructional Salaries 11,180.86 926.29 1,609.47 7,302.75 20,142.00 20,142.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 128 - Risk Reduction 30-110-61-10-3-128- 71151 Compensation-Instructional Asst .00 .00 11.00 .00 .00 .00 .00 30-110-61-10-3-128- 72100 FICA 707.12 70.86 124.00 558.66 1,541.00 1,541.00 .00 30-110-61-10-3-128- 73037 Contractual Services - Other 24,448.24 26,983.50 25,144.14 13,571.57 38,600.00 30,600.00 (8,000.00) 30-110-61-10-3-128- 75529 Travel-Itinerant .00 .00 150.11 .00 500.00 500.00 .00 30-110-61-10-3-128- 76435 Supplies - Instructional 2,636.86 12,609.77 4,937.38 6,010.30 20,000.00 20,000.00 .00 Program 128 - Risk Reduction Totals $38,973.08 $40,590.42 $31,976.10 $27,443.28 $80,783.00 $72,783.00 ($8,000.00) Program 140 - Gifted 30-110-61-10-3-140- 71120 Compensation-Instructional Salaries 20,081.64 20,139.49 21,172.20 14,172.82 22,231.00 21,288.00 (943.00) 30-110-61-10-3-140- 71665 Bonus Payments To Teachers .00 464.40 .00 464.40 .00 .00 .00 30-110-61-10-3-140- 72100 FICA 1,350.13 1,384.12 1,531.64 1,097.36 1,701.00 1,629.00 (72.00) 30-110-61-10-3-140- 72210 VRS Pension Contribution 3,148.80 3,349.12 3,518.80 2,122.86 3,695.00 3,538.00 (157.00) 30-110-61-10-3-140- 72300 Group Health and Dental Insurance 2,675.20 2,785.24 2,683.72 1,945.60 5,360.00 5,360.00 .00 30-110-61-10-3-140- 72400 VRS Group Life Insurance 263.10 270.03 283.70 171.12 298.00 285.00 (13.00) 30-110-61-10-3-140- 72750 VRS Retiree Health Care Credit 241.00 243.84 256.20 154.56 269.00 258.00 (11.00) 30-110-61-10-3-140- 73300 Tuition-Gov School 47,150.00 51,865.00 52,220.00 38,785.00 82,960.00 84,960.00 2,000.00 30-110-61-10-3-140- 76280 Gifted 78.00 67.89 916.58 43.84 1,500.00 1,500.00 .00 Program 140 - Gifted Totals $74,987.87 $80,569.13 $82,582.84 $58,957.56 $118,014.00 $118,818.00 $804.00 Level 3 - Secondary Totals $796,310.21 $623,497.79 $676,934.35 $580,468.92 $967,648.00 $1,124,239.00 $156,591.00 Level 4 - Middle Program 110 - Regular Instruction 30-110-61-10-4-110- 73255 Professional Development 292.86 .00 1,880.60 .00 1,000.00 1,000.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 73285 Strings Program 490.00 .00 450.00 .00 .00 .00 .00 30-110-61-10-4-110- 76070 Parent Involvement .00 .00 .00 .00 250.00 250.00 .00 30-110-61-10-4-110- 76130 Textbooks 43,970.71 42,193.18 100,207.84 14,790.27 201,327.00 112,663.00 (88,664.00) 30-110-61-10-4-110- 76250 Enrichment 2,698.08 2,381.36 .00 .00 .00 .00 .00 30-110-61-10-4-110- 76265 Family Life .00 .00 .00 .00 100.00 100.00 .00 30-110-61-10-4-110- 76345 Mathematics 3,935.74 3,857.92 3,919.11 (30.45)3,945.00 3,945.00 .00 Program 110 - Regular Instruction Totals $51,387.39 $48,432.46 $106,457.55 $14,759.82 $206,622.00 $117,958.00 ($88,664.00) Program 111 - Remedial-School Day 30-110-61-10-4-111- 71120 Compensation-Instructional Salaries .00 .00 .00 .00 2,684.00 .00 (2,684.00) 30-110-61-10-4-111- 72100 FICA .00 .00 .00 .00 206.00 .00 (206.00) Program 111 - Remedial-School Day Totals $0.00 $0.00 $0.00 $0.00 $2,890.00 $0.00 ($2,890.00) Program 115 - Testing 30-110-61-10-4-115- 71120 Compensation-Instructional Salaries .00 .00 .00 .00 2,000.00 2,000.00 .00 30-110-61-10-4-115- 72100 FICA .00 .00 .00 .00 153.00 153.00 .00 30-110-61-10-4-115- 73205 Software Licensing Fees 22,003.95 23,918.00 18,151.30 8,731.41 24,253.00 24,253.00 .00 30-110-61-10-4-115- 73225 Professional Development - Conferences 101.44 610.98 .00 32.00 1,000.00 1,000.00 .00 30-110-61-10-4-115- 76455 Testing Materials-Assessment 302.71 70.08 10,986.53 7,738.59 3,720.00 3,720.00 .00 Program 115 - Testing Totals $22,408.10 $24,599.06 $29,137.83 $16,502.00 $31,126.00 $31,126.00 $0.00 Program 120 - Special Education 30-110-61-10-4-120- 71146 Compensation - ELL 16,002.50 15,892.50 22,036.25 15,475.29 23,450.00 79,008.00 55,558.00 30-110-61-10-4-120- 72100 FICA 1,224.19 1,215.78 1,742.57 1,073.84 1,794.00 6,044.00 4,250.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 120 - Special Education 30-110-61-10-4-120- 72210 VRS Pension Contribution .00 .00 .00 .00 .00 9,234.00 9,234.00 30-110-61-10-4-120- 72220 VRS Hybrid Pension Contribution .00 .00 .00 5,540.28 .00 .00 .00 30-110-61-10-4-120- 72300 Group Health and Dental Insurance .00 .00 .00 .00 .00 9,407.00 9,407.00 30-110-61-10-4-120- 72400 VRS Group Life Insurance .00 .00 .00 446.70 .00 744.00 744.00 30-110-61-10-4-120- 72510 Hybrid Disability Insurance .00 .00 .00 79.32 .00 .00 .00 30-110-61-10-4-120- 72600 Unemployment Compensation .00 407.29 .00 .00 .00 .00 .00 30-110-61-10-4-120- 72750 VRS Retiree Health Care Credit .00 .00 .00 403.38 .00 672.00 672.00 30-110-61-10-4-120- 73010 Autism Support Services .00 575.00 4,878.75 218.75 2,000.00 2,000.00 .00 30-110-61-10-4-120- 73255 Professional Development .00 .00 1,131.97 1,131.97 2,497.00 2,497.00 .00 30-110-61-10-4-120- 73275 Therapeutic Services -Sp Ed 46,728.46 39,975.70 52,421.70 34,371.20 47,072.00 53,072.00 6,000.00 30-110-61-10-4-120- 76431 Special Ed - General 855.87 2,378.08 3,891.02 2,895.08 1,200.00 1,200.00 .00 30-110-61-10-4-120- 76438 Supplies - EL 1,296.24 994.55 1,697.92 1,555.24 1,250.00 1,250.00 .00 Program 120 - Special Education Totals $66,107.26 $61,438.90 $87,800.18 $63,191.05 $79,263.00 $165,128.00 $85,865.00 Program 127 - Regional Sp Ed Program 30-110-61-10-4-127- 73297 Tuition - Regional Sp Ed Program 135,325.34 .00 .00 .00 .00 .00 .00 Program 127 - Regional Sp Ed Program Totals $135,325.34 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Program 128 - Risk Reduction 30-110-61-10-4-128- 71120 Compensation-Instructional Salaries 551.00 .00 .00 8,305.50 .00 .00 .00 30-110-61-10-4-128- 72100 FICA 42.15 .00 .00 635.40 .00 .00 .00 30-110-61-10-4-128- 73037 Contractual Services - Other 1,079.38 .00 .00 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 128 - Risk Reduction 30-110-61-10-4-128- 76435 Supplies - Instructional 22.22 .00 .00 .00 .00 .00 .00 Program 128 - Risk Reduction Totals $1,694.75 $0.00 $0.00 $8,940.90 $0.00 $0.00 $0.00 Program 140 - Gifted 30-110-61-10-4-140- 71120 Compensation-Instructional Salaries 53,551.20 53,705.40 56,459.16 37,794.24 59,282.00 56,769.00 (2,513.00) 30-110-61-10-4-140- 71665 Bonus Payments To Teachers .00 1,238.40 .00 1,238.40 .00 .00 .00 30-110-61-10-4-140- 72100 FICA 3,600.08 3,690.75 4,085.01 2,926.21 4,535.00 4,343.00 (192.00) 30-110-61-10-4-140- 72210 VRS Pension Contribution 8,396.80 8,930.98 9,383.50 5,661.00 9,853.00 9,435.00 (418.00) 30-110-61-10-4-140- 72300 Group Health and Dental Insurance 7,133.80 7,427.36 7,156.64 5,188.28 7,860.00 7,860.00 .00 30-110-61-10-4-140- 72400 VRS Group Life Insurance 701.50 720.06 756.50 456.42 794.00 761.00 (33.00) 30-110-61-10-4-140- 72750 VRS Retiree Health Care Credit 642.60 650.15 683.10 412.08 717.00 687.00 (30.00) 30-110-61-10-4-140- 76280 Gifted 2,014.47 2,844.28 2,045.91 530.52 2,000.00 2,000.00 .00 Program 140 - Gifted Totals $76,040.45 $79,207.38 $80,569.82 $54,207.15 $85,041.00 $81,855.00 ($3,186.00) Level 4 - Middle Totals $352,963.29 $213,677.80 $303,965.38 $157,600.92 $404,942.00 $396,067.00 ($8,875.00) Level 6 - Summer Program 112 - Remedial-Summer 30-110-61-10-6-112- 71110 Compensation-Administrative .00 .00 .00 .00 3,200.00 3,200.00 .00 30-110-61-10-6-112- 71120 Compensation-Instructional Salaries 48,031.06 40,334.46 119,852.18 69,704.22 48,065.00 48,065.00 .00 30-110-61-10-6-112- 72100 FICA 3,666.17 3,085.69 7,367.37 6,168.54 3,922.00 3,922.00 .00 30-110-61-10-6-112- 76435 Supplies - Instructional 328.52 136.73 2,087.45 832.19 800.00 800.00 .00 Program 112 - Remedial-Summer Totals $52,025.75 $43,556.88 $129,307.00 $76,704.95 $55,987.00 $55,987.00 $0.00 Program 160 - Summer 30-110-61-10-6-160- 71196 Compensation - Summer School Teacher 25,251.54 25,595.85 36,158.30 15,503.76 63,334.00 63,334.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 6 - Summer Program 160 - Summer 30-110-61-10-6-160- 72100 FICA 1,908.26 1,958.09 2,766.13 1,186.04 4,845.00 4,845.00 .00 30-110-61-10-6-160- 73303 Y Fit Purchased Services 2,704.75 240.00 60.00 360.00 2,100.00 2,100.00 .00 30-110-61-10-6-160- 76435 Supplies - Instructional .00 .00 1,598.38 46.92 250.00 250.00 .00 Program 160 - Summer Totals $29,864.55 $27,793.94 $40,582.81 $17,096.72 $70,529.00 $70,529.00 $0.00 Level 6 - Summer Totals $81,890.30 $71,350.82 $169,889.81 $93,801.67 $126,516.00 $126,516.00 $0.00 Level 7 - Adult Program 170 - Adult 30-110-61-10-7-170- 71120 Compensation-Instructional Salaries 600.00 2.75 .00 .00 .00 .00 .00 30-110-61-10-7-170- 71665 Bonus Payments To Teachers .00 .00 .00 1,548.00 .00 .00 .00 30-110-61-10-7-170- 72100 FICA 45.90 .60 .00 114.43 .00 .00 .00 30-110-61-10-7-170- 72600 Unemployment Compensation .00 800.99 .00 .00 .00 .00 .00 Program 170 - Adult Totals $645.90 $804.34 $0.00 $1,662.43 $0.00 $0.00 $0.00 Level 7 - Adult Totals $645.90 $804.34 $0.00 $1,662.43 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $2,013,424.42 $1,617,011.59 $1,689,585.15 $1,252,939.37 $2,126,177.00 $2,286,005.00 $159,828.00 Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-110-61-21-2-110- 76285 Guidance .00 .00 .00 .00 250.00 250.00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $0.00 $250.00 $250.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $0.00 $0.00 $250.00 $250.00 $0.00 Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-21-3-110- 76285 Guidance 71.25 133.38 63.65 50.00 175.00 175.00 .00 Program 110 - Regular Instruction Totals $71.25 $133.38 $63.65 $50.00 $175.00 $175.00 $0.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 21 - Student Guidance Level 3 - Secondary Program 120 - Special Education 30-110-61-21-3-120- 76285 Guidance 3.75 7.02 3.35 .00 .00 .00 .00 Program 120 - Special Education Totals $3.75 $7.02 $3.35 $0.00 $0.00 $0.00 $0.00 Program 140 - Gifted 30-110-61-21-3-140- 76285 Guidance .00 .00 60.02 .00 .00 .00 .00 Program 140 - Gifted Totals $0.00 $0.00 $60.02 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $75.00 $140.40 $127.02 $50.00 $175.00 $175.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 30-110-61-21-4-110- 76285 Guidance .00 .00 .00 .00 175.00 175.00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $0.00 $175.00 $175.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $0.00 $0.00 $175.00 $175.00 $0.00 Sub-Function 21 - Student Guidance Totals $75.00 $140.40 $127.02 $50.00 $600.00 $600.00 $0.00 Sub-Function 22 - Student Social Worker Level 2 - Elementary Program 110 - Regular Instruction 30-110-61-22-2-110- 71120 Compensation-Instructional Salaries 26,394.48 26,428.47 42,468.84 30,657.18 44,592.00 46,684.00 2,092.00 30-110-61-22-2-110- 71665 Bonus Payments To Teachers .00 928.80 .00 928.80 .00 .00 .00 30-110-61-22-2-110- 72100 FICA 2,025.72 2,096.23 3,165.80 2,273.30 3,411.00 3,571.00 160.00 30-110-61-22-2-110- 72210 VRS Pension Contribution 4,138.68 4,392.39 4,734.48 3,313.92 7,411.00 7,759.00 348.00 30-110-61-22-2-110- 72220 VRS Hybrid Pension Contribution .00 .00 2,323.80 1,672.82 .00 .00 .00 30-110-61-22-2-110- 72300 Group Health and Dental Insurance .00 350.34 4,084.68 2,863.76 .00 .00 .00 30-110-61-22-2-110- 72400 VRS Group Life Insurance 345.84 354.21 569.12 402.08 598.00 626.00 28.00 30-110-61-22-2-110- 72510 Hybrid Disability Insurance .00 .00 33.30 23.94 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72750 VRS Retiree Health Care Credit 316.68 319.74 513.96 363.08 540.00 565.00 25.00 Program 110 - Regular Instruction Totals $33,221.40 $34,870.18 $57,893.98 $42,498.88 $56,552.00 $59,205.00 $2,653.00 Program 120 - Special Education 30-110-61-22-2-120- 71120 Compensation-Instructional Salaries 17,596.32 17,618.97 28,657.56 20,438.10 29,729.00 31,123.00 1,394.00 30-110-61-22-2-120- 71665 Bonus Payments To Teachers .00 619.20 .00 619.20 .00 .00 .00 30-110-61-22-2-120- 72100 FICA 1,350.39 1,397.45 2,136.80 1,680.09 2,274.00 2,381.00 107.00 30-110-61-22-2-120- 72210 VRS Pension Contribution 2,759.04 2,928.27 3,156.36 2,209.28 4,941.00 5,173.00 232.00 30-110-61-22-2-120- 72220 VRS Hybrid Pension Contribution .00 .00 1,549.20 1,115.16 .00 .00 .00 30-110-61-22-2-120- 72300 Group Health and Dental Insurance .00 233.56 2,723.06 1,909.16 .00 .00 .00 30-110-61-22-2-120- 72400 VRS Group Life Insurance 230.52 236.10 379.42 268.10 398.00 417.00 19.00 30-110-61-22-2-120- 72510 Hybrid Disability Insurance .00 .00 22.20 15.96 .00 .00 .00 30-110-61-22-2-120- 72750 VRS Retiree Health Care Credit 211.20 213.15 342.60 242.06 360.00 377.00 17.00 Program 120 - Special Education Totals $22,147.47 $23,246.70 $38,967.20 $28,497.11 $37,702.00 $39,471.00 $1,769.00 Program 125 - Parent Resource Center 30-110-61-22-2-125- 71145 Compensation - Parent Resource Ctr 3,319.50 3,863.76 3,664.32 609.80 3,659.00 .00 (3,659.00) 30-110-61-22-2-125- 71665 Bonus Payments To Teachers .00 387.00 .00 .00 .00 .00 .00 30-110-61-22-2-125- 72100 FICA 253.96 293.55 193.35 22.17 280.00 .00 (280.00) 30-110-61-22-2-125- 72220 VRS Hybrid Pension Contribution .00 283.87 608.10 .00 .00 .00 .00 30-110-61-22-2-125- 72300 Group Health and Dental Insurance .00 865.62 1,624.24 282.40 .00 .00 .00 30-110-61-22-2-125- 72400 VRS Group Life Insurance .00 22.89 49.00 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72510 Hybrid Disability Insurance .00 4.07 8.70 .00 .00 .00 .00 30-110-61-22-2-125- 72750 VRS Retiree Health Care Credit .00 20.68 44.30 .00 .00 .00 .00 30-110-61-22-2-125- 76435 Supplies - Instructional .00 .00 .00 .00 500.00 500.00 .00 Program 125 - Parent Resource Center Totals $3,573.46 $5,741.44 $6,192.01 $914.37 $4,439.00 $500.00 ($3,939.00) Level 2 - Elementary Totals $58,942.33 $63,858.32 $103,053.19 $71,910.36 $98,693.00 $99,176.00 $483.00 Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-22-3-110- 71120 Compensation-Instructional Salaries 26,394.48 26,428.47 42,468.84 30,657.18 44,592.00 46,684.00 2,092.00 30-110-61-22-3-110- 71665 Bonus Payments To Teachers .00 .00 .00 928.80 .00 .00 .00 30-110-61-22-3-110- 72100 FICA 2,025.72 2,025.16 3,165.80 2,273.30 3,411.00 3,571.00 160.00 30-110-61-22-3-110- 72210 VRS Pension Contribution 4,138.68 4,392.39 4,734.48 3,313.92 7,411.00 7,759.00 348.00 30-110-61-22-3-110- 72220 VRS Hybrid Pension Contribution .00 .00 2,323.80 1,672.82 .00 .00 .00 30-110-61-22-3-110- 72300 Group Health and Dental Insurance .00 350.34 4,084.68 2,863.76 .00 .00 .00 30-110-61-22-3-110- 72400 VRS Group Life Insurance 345.84 354.21 569.12 402.08 598.00 626.00 28.00 30-110-61-22-3-110- 72510 Hybrid Disability Insurance .00 .00 33.30 23.94 .00 .00 .00 30-110-61-22-3-110- 72750 VRS Retiree Health Care Credit 316.68 319.74 513.96 363.08 540.00 565.00 25.00 Program 110 - Regular Instruction Totals $33,221.40 $33,870.31 $57,893.98 $42,498.88 $56,552.00 $59,205.00 $2,653.00 Program 120 - Special Education 30-110-61-22-3-120- 71120 Compensation-Instructional Salaries 17,596.32 17,618.97 28,312.56 20,438.10 29,729.00 31,123.00 1,394.00 30-110-61-22-3-120- 71665 Bonus Payments To Teachers .00 .00 .00 619.20 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 1,350.70 1,350.08 2,110.43 1,587.77 2,274.00 2,381.00 107.00 30-110-61-22-3-120- 72210 VRS Pension Contribution 2,759.04 2,928.27 3,156.36 2,209.28 4,941.00 5,173.00 232.00 30-110-61-22-3-120- 72220 VRS Hybrid Pension Contribution .00 .00 1,549.30 1,115.18 .00 .00 .00 30-110-61-22-3-120- 72300 Group Health and Dental Insurance .00 233.56 2,723.06 1,909.16 .00 .00 .00 30-110-61-22-3-120- 72400 VRS Group Life Insurance 230.40 235.98 379.20 267.96 398.00 417.00 19.00 30-110-61-22-3-120- 72510 Hybrid Disability Insurance .00 .00 22.10 16.02 .00 .00 .00 30-110-61-22-3-120- 72750 VRS Retiree Health Care Credit 211.20 213.27 342.38 241.98 360.00 377.00 17.00 Program 120 - Special Education Totals $22,147.66 $22,580.13 $38,595.39 $28,404.65 $37,702.00 $39,471.00 $1,769.00 Program 125 - Parent Resource Center 30-110-61-22-3-125- 71145 Compensation - Parent Resource Ctr 3,318.05 3,903.82 3,664.32 609.80 3,659.00 .00 (3,659.00) 30-110-61-22-3-125- 71665 Bonus Payments To Teachers .00 387.00 .00 .00 .00 .00 .00 30-110-61-22-3-125- 72100 FICA 253.78 296.60 193.34 22.17 280.00 .00 (280.00) 30-110-61-22-3-125- 72220 VRS Hybrid Pension Contribution .00 283.87 608.10 .00 .00 .00 .00 30-110-61-22-3-125- 72300 Group Health and Dental Insurance .00 865.62 1,624.24 282.40 .00 .00 .00 30-110-61-22-3-125- 72400 VRS Group Life Insurance .00 22.89 49.00 .00 .00 .00 .00 30-110-61-22-3-125- 72510 Hybrid Disability Insurance .00 4.07 8.70 .00 .00 .00 .00 30-110-61-22-3-125- 72750 VRS Retiree Health Care Credit .00 20.68 44.30 .00 .00 .00 .00 Program 125 - Parent Resource Center Totals $3,571.83 $5,784.55 $6,192.00 $914.37 $3,939.00 $0.00 ($3,939.00) Level 3 - Secondary Totals $58,940.89 $62,234.99 $102,681.37 $71,817.90 $98,193.00 $98,676.00 $483.00 Sub-Function 22 - Student Social Worker Totals $117,883.22 $126,093.31 $205,734.56 $143,728.26 $196,886.00 $197,852.00 $966.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 6,360.25 .00 3,386.25 210.00 3,420.00 3,420.00 .00 30-110-61-23-2-124- 72100 FICA 486.56 .00 259.00 16.07 262.00 262.00 .00 Program 124 - Homebound Totals $6,846.81 $0.00 $3,645.25 $226.07 $3,682.00 $3,682.00 $0.00 Level 2 - Elementary Totals $6,846.81 $0.00 $3,645.25 $226.07 $3,682.00 $3,682.00 $0.00 Level 3 - Secondary Program 124 - Homebound 30-110-61-23-3-124- 71120 Compensation-Instructional Salaries .00 .00 6,688.50 7,855.66 30,940.00 83,211.00 52,271.00 30-110-61-23-3-124- 72100 FICA .00 .00 511.69 593.52 2,367.00 6,366.00 3,999.00 30-110-61-23-3-124- 72210 VRS Pension Contribution .00 .00 .00 1,737.48 .00 13,830.00 13,830.00 30-110-61-23-3-124- 72300 Group Health and Dental Insurance .00 .00 .00 1,307.56 .00 .00 .00 30-110-61-23-3-124- 72400 VRS Group Life Insurance .00 .00 .00 140.08 .00 1,115.00 1,115.00 30-110-61-23-3-124- 72750 VRS Retiree Health Care Credit .00 .00 .00 126.50 .00 1,007.00 1,007.00 Program 124 - Homebound Totals $0.00 $0.00 $7,200.19 $11,760.80 $33,307.00 $105,529.00 $72,222.00 Level 3 - Secondary Totals $0.00 $0.00 $7,200.19 $11,760.80 $33,307.00 $105,529.00 $72,222.00 Level 4 - Middle Program 124 - Homebound 30-110-61-23-4-124- 71120 Compensation-Instructional Salaries 2,983.00 4,474.50 .00 .00 6,840.00 6,840.00 .00 30-110-61-23-4-124- 72100 FICA 228.18 342.34 .00 .00 523.00 523.00 .00 Program 124 - Homebound Totals $3,211.18 $4,816.84 $0.00 $0.00 $7,363.00 $7,363.00 $0.00 Level 4 - Middle Totals $3,211.18 $4,816.84 $0.00 $0.00 $7,363.00 $7,363.00 $0.00 Sub-Function 23 - Student- Homebound Totals $10,057.99 $4,816.84 $10,845.44 $11,986.87 $44,352.00 $116,574.00 $72,222.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 114,773.04 115,222.02 129,068.67 92,372.00 138,567.00 138,558.00 (9.00) 30-110-61-31-2-110- 71120 Compensation-Instructional Salaries .00 6,447.25 1,480.00 1,160.00 4,500.00 4,500.00 .00 30-110-61-31-2-110- 71150 Compensation-Clerical 35,569.11 36,211.78 40,064.37 17,397.52 42,022.00 25,948.00 (16,074.00) 30-110-61-31-2-110- 71200 Compensation-OT 205.16 .00 86.59 276.33 100.00 100.00 .00 30-110-61-31-2-110- 71625 Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 800.00 1,200.00 1,200.00 .00 30-110-61-31-2-110- 71665 Bonus Payments To Teachers .00 1,548.00 .00 774.00 .00 .00 .00 30-110-61-31-2-110- 72100 FICA 11,582.17 12,252.58 13,129.17 8,497.93 14,259.00 13,028.00 (1,231.00) 30-110-61-31-2-110- 72210 VRS Pension Contribution 23,572.32 25,166.22 28,187.04 18,227.36 30,014.00 27,341.00 (2,673.00) 30-110-61-31-2-110- 72300 Group Health and Dental Insurance 6,811.56 7,017.24 7,502.40 5,509.32 9,943.00 20,263.00 10,320.00 30-110-61-31-2-110- 72400 VRS Group Life Insurance 1,969.32 2,029.02 2,272.65 1,469.60 2,420.00 2,204.00 (216.00) 30-110-61-31-2-110- 72700 Workers Compensation 3,747.00 4,022.00 3,898.00 .00 4,000.00 4,000.00 .00 30-110-61-31-2-110- 72750 VRS Retiree Health Care Credit 1,803.96 1,832.22 2,052.09 1,327.04 2,185.00 1,991.00 (194.00) 30-110-61-31-2-110- 72850 OPEB ARC 3,492.00 3,963.75 5,124.00 .00 .00 .00 .00 30-110-61-31-2-110- 73030 Conferences-Student Services 20.00 .00 1,482.11 1,429.36 3,294.00 8,000.00 4,706.00 30-110-61-31-2-110- 73115 Printing Services 842.00 1,909.50 3,943.83 3,072.28 3,665.00 3,665.00 .00 30-110-61-31-2-110- 73245 Professional Development - Tuition Assistance 11,179.54 5,819.24 8,844.96 4,412.61 11,034.00 11,034.00 .00 30-110-61-31-2-110- 75201 Postage-Student Mailings 1,217.17 721.77 553.98 304.60 .00 .00 .00 30-110-61-31-2-110- 75515 Travel-Director of Elem Inst 388.82 545.00 483.50 793.47 1,520.00 1,520.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 75529 Travel-Itinerant 10.92 .07 51.16 30.66 1,750.00 1,750.00 .00 30-110-61-31-2-110- 76248 Early Reading Intervention 2,000.00 1,910.00 2,000.00 .00 2,000.00 2,000.00 .00 Program 110 - Regular Instruction Totals $220,384.09 $227,817.66 $251,424.52 $157,854.08 $272,473.00 $267,102.00 ($5,371.00) Program 120 - Special Education 30-110-61-31-2-120- 71110 Compensation-Administrative 56,256.00 56,256.12 59,069.52 75,776.64 62,024.00 113,665.00 51,641.00 30-110-61-31-2-120- 71150 Compensation-Clerical 61,503.85 62,402.93 61,846.97 39,244.92 70,438.00 60,362.00 (10,076.00) 30-110-61-31-2-120- 71200 Compensation-OT 4.81 .00 167.84 391.65 50.00 50.00 .00 30-110-61-31-2-120- 71625 Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 800.00 1,200.00 1,200.00 .00 30-110-61-31-2-120- 71665 Bonus Payments To Teachers .00 5,418.00 .00 6,579.00 .00 .00 .00 30-110-61-31-2-120- 72100 FICA 8,590.55 9,102.91 9,035.96 9,450.88 10,229.00 13,409.00 3,180.00 30-110-61-31-2-120- 72210 VRS Pension Contribution 14,543.28 15,547.71 15,658.83 15,068.96 22,015.00 28,923.00 6,908.00 30-110-61-31-2-120- 72220 VRS Hybrid Pension Contribution 3,920.64 4,171.50 4,429.71 3,431.36 .00 .00 .00 30-110-61-31-2-120- 72300 Group Health and Dental Insurance 20,528.70 21,807.18 22,241.73 14,988.20 14,915.00 19,618.00 4,703.00 30-110-61-31-2-120- 72400 VRS Group Life Insurance 1,542.72 1,589.87 1,619.61 1,491.60 1,775.00 2,332.00 557.00 30-110-61-31-2-120- 72510 Hybrid Disability Insurance 119.12 59.76 63.48 49.12 .00 .00 .00 30-110-61-31-2-120- 72750 VRS Retiree Health Care Credit 1,413.24 1,435.67 1,462.56 1,346.96 1,603.00 2,106.00 503.00 30-110-61-31-2-120- 73225 Professional Development - Conferences 1,512.22 895.00 5,011.53 299.00 1,955.00 2,455.00 500.00 30-110-61-31-2-120- 75508 Travel - Director of Student Services 1,574.15 799.00 1,882.83 501.36 1,372.00 1,372.00 .00 30-110-61-31-2-120- 75529 Travel-Itinerant 74.09 .00 .00 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 2 - Elementary Program 120 - Special Education 30-110-61-31-2-120- 76465 Testing Materials-Other 5,709.57 5,176.65 7,362.95 7,912.78 10,500.00 10,500.00 .00 Program 120 - Special Education Totals $178,492.94 $185,862.30 $191,053.52 $177,332.43 $198,076.00 $255,992.00 $57,916.00 Program 140 - Gifted 30-110-61-31-2-140- 73230 Professional Development - Gifted 684.21 .00 .00 359.56 870.00 870.00 .00 Program 140 - Gifted Totals $684.21 $0.00 $0.00 $359.56 $870.00 $870.00 $0.00 Level 2 - Elementary Totals $399,561.24 $413,679.96 $442,478.04 $335,546.07 $471,419.00 $523,964.00 $52,545.00 Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-31-3-110- 71110 Compensation-Administrative 117,079.44 117,473.04 31,146.24 .00 122,934.00 .00 (122,934.00) 30-110-61-31-3-110- 71120 Compensation-Instructional Salaries 4,343.04 44.90 854.24 1,690.00 26,875.00 26,875.00 .00 30-110-61-31-3-110- 71150 Compensation-Clerical 47,597.76 47,712.27 50,458.68 39,527.05 52,982.00 59,258.00 6,276.00 30-110-61-31-3-110- 71200 Compensation-OT .00 .00 .00 .00 50.00 50.00 .00 30-110-61-31-3-110- 71625 Compensation-Travel Allowance 1,200.00 1,200.00 300.00 .00 1,200.00 .00 (1,200.00) 30-110-61-31-3-110- 71665 Bonus Payments To Teachers .00 4,644.00 .00 3,096.00 .00 .00 .00 30-110-61-31-3-110- 72100 FICA 12,474.91 12,591.15 6,147.82 3,557.26 15,609.00 6,593.00 (9,016.00) 30-110-61-31-3-110- 72210 VRS Pension Contribution 25,821.48 27,453.81 13,562.70 6,565.84 29,237.00 9,849.00 (19,388.00) 30-110-61-31-3-110- 72300 Group Health and Dental Insurance 14,755.80 15,441.60 9,854.58 5,509.32 19,886.00 10,479.00 (9,407.00) 30-110-61-31-3-110- 72400 VRS Group Life Insurance 2,157.24 2,213.46 1,093.56 529.36 2,357.00 794.00 (1,563.00) 30-110-61-31-3-110- 72750 VRS Retiree Health Care Credit 1,976.16 1,998.75 987.42 478.00 2,129.00 717.00 (1,412.00) 30-110-61-31-3-110- 73030 Conferences-Student Services (279.89).00 2,063.86 3,616.62 3,293.00 8,000.00 4,707.00 30-110-61-31-3-110- 73115 Printing Services 337.50 3,296.06 4,854.34 421.61 3,665.00 3,665.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-31-3-110- 73245 Professional Development - Tuition Assistance 2,112.87 1,797.89 2,420.11 3,181.27 3,033.00 8,000.00 4,967.00 30-110-61-31-3-110- 75519 Travel-Director of Sec Inst 443.54 760.00 1,775.06 1,021.07 1,440.00 .00 (1,440.00) 30-110-61-31-3-110- 75529 Travel-Itinerant .00 .00 .00 65.52 .00 .00 .00 30-110-61-31-3-110- 76080 SACS Accreditation .00 .00 .00 1,601.25 .00 .00 .00 Program 110 - Regular Instruction Totals $230,019.85 $236,626.93 $125,518.61 $70,860.17 $284,690.00 $134,280.00 ($150,410.00) Program 120 - Special Education 30-110-61-31-3-120- 71110 Compensation-Administrative 56,256.00 56,256.12 59,069.52 75,776.64 62,024.00 113,665.00 51,641.00 30-110-61-31-3-120- 71150 Compensation-Clerical 61,503.85 61,812.77 61,846.34 39,236.17 70,438.00 60,362.00 (10,076.00) 30-110-61-31-3-120- 71200 Compensation-OT 4.21 .00 166.87 390.57 50.00 50.00 .00 30-110-61-31-3-120- 71665 Bonus Payments To Teachers .00 3,096.00 .00 3,483.00 .00 .00 .00 30-110-61-31-3-120- 72100 FICA 8,498.02 8,787.79 8,943.18 8,934.91 10,137.00 13,317.00 3,180.00 30-110-61-31-3-120- 72210 VRS Pension Contribution 14,543.16 15,449.61 15,658.62 15,068.80 22,015.00 28,923.00 6,908.00 30-110-61-31-3-120- 72220 VRS Hybrid Pension Contribution 3,920.52 4,171.29 4,429.65 3,431.28 .00 .00 .00 30-110-61-31-3-120- 72300 Group Health and Dental Insurance 20,528.58 21,807.12 22,241.79 14,988.27 14,914.00 19,617.00 4,703.00 30-110-61-31-3-120- 72400 VRS Group Life Insurance 1,542.48 1,581.91 1,619.52 1,491.52 1,775.00 2,332.00 557.00 30-110-61-31-3-120- 72510 Hybrid Disability Insurance .00 59.73 63.36 49.12 .00 .00 .00 30-110-61-31-3-120- 72750 VRS Retiree Health Care Credit 1,412.76 1,428.34 1,462.35 1,346.72 1,603.00 2,106.00 503.00 30-110-61-31-3-120- 73225 Professional Development - Conferences 2,098.00 556.00 916.58 300.00 807.00 807.00 .00 30-110-61-31-3-120- 75529 Travel-Itinerant 926.90 477.29 1,739.71 323.94 3,250.00 3,250.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 3 - Secondary Program 120 - Special Education 30-110-61-31-3-120- 76465 Testing Materials-Other 1,161.37 1,952.93 1,067.50 345.20 2,000.00 2,000.00 .00 Program 120 - Special Education Totals $172,395.85 $177,436.90 $179,224.99 $165,166.14 $189,013.00 $246,429.00 $57,416.00 Program 140 - Gifted 30-110-61-31-3-140- 73230 Professional Development - Gifted 45.29 .00 .00 143.20 440.00 440.00 .00 Program 140 - Gifted Totals $45.29 $0.00 $0.00 $143.20 $440.00 $440.00 $0.00 Level 3 - Secondary Totals $402,460.99 $414,063.83 $304,743.60 $236,169.51 $474,143.00 $381,149.00 ($92,994.00) Level 4 - Middle Program 110 - Regular Instruction 30-110-61-31-4-110- 71110 Compensation-Administrative 42,781.56 42,821.43 45,088.56 31,559.68 47,343.00 47,340.00 (3.00) 30-110-61-31-4-110- 71120 Compensation-Instructional Salaries .00 306.00 1,410.00 .00 3,000.00 3,000.00 .00 30-110-61-31-4-110- 71665 Bonus Payments To Teachers .00 774.00 .00 774.00 .00 .00 .00 30-110-61-31-4-110- 72100 FICA 2,921.03 2,999.45 3,196.95 2,169.97 3,851.00 3,851.00 .00 30-110-61-31-4-110- 72210 VRS Pension Contribution 6,708.12 7,116.99 7,493.76 5,245.20 7,868.00 7,868.00 .00 30-110-61-31-4-110- 72300 Group Health and Dental Insurance 4,293.30 4,416.42 4,727.10 3,475.02 9,943.00 9,943.00 .00 30-110-61-31-4-110- 72400 VRS Group Life Insurance 560.52 573.87 604.20 422.88 634.00 634.00 .00 30-110-61-31-4-110- 72750 VRS Retiree Health Care Credit 513.36 518.16 545.64 381.92 573.00 573.00 .00 30-110-61-31-4-110- 73030 Conferences-Student Services 754.50 .00 2,868.25 1,059.51 3,293.00 8,000.00 4,707.00 30-110-61-31-4-110- 73115 Printing Services .00 314.50 4,654.00 421.61 .00 .00 .00 30-110-61-31-4-110- 73245 Professional Development - Tuition Assistance 1,849.52 3,772.45 1,330.38 2,826.22 3,033.00 3,033.00 .00 30-110-61-31-4-110- 75201 Postage-Student Mailings 335.00 .00 .00 .00 1,100.00 1,100.00 .00 30-110-61-31-4-110- 75511 Travel-Director of Assessment/Tech .00 314.44 .00 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 75529 Travel-Itinerant 10.92 .00 .00 20.16 .00 .00 .00 30-110-61-31-4-110- 76045 Furniture and Equip <$5,000 119.99 .00 .00 .00 750.00 750.00 .00 Program 110 - Regular Instruction Totals $60,847.82 $63,927.71 $71,918.84 $48,356.17 $81,388.00 $86,092.00 $4,704.00 Program 120 - Special Education 30-110-61-31-4-120- 73075 Legal Notices-Special Education 720.72 197.68 197.68 .00 1,500.00 1,500.00 .00 30-110-61-31-4-120- 73225 Professional Development - Conferences 839.64 265.00 835.29 895.00 807.00 807.00 .00 30-110-61-31-4-120- 76465 Testing Materials-Other 1,475.75 1,433.01 2,121.70 2,837.24 8,000.00 8,000.00 .00 Program 120 - Special Education Totals $3,036.11 $1,895.69 $3,154.67 $3,732.24 $10,307.00 $10,307.00 $0.00 Program 140 - Gifted 30-110-61-31-4-140- 73230 Professional Development - Gifted 609.38 .00 .00 214.20 1,290.00 1,290.00 .00 Program 140 - Gifted Totals $609.38 $0.00 $0.00 $214.20 $1,290.00 $1,290.00 $0.00 Level 4 - Middle Totals $64,493.31 $65,823.40 $75,073.51 $52,302.61 $92,985.00 $97,689.00 $4,704.00 Level 7 - Adult Program 170 - Adult 30-110-61-31-7-170- 71157 Compensation-Regional Adult Ed Prog Mgr 2,989.85 .00 .00 .00 .00 .00 .00 30-110-61-31-7-170- 71522 Compensation-REWIP Retirees 6,226.16 6,173.81 2,837.23 6,700.80 6,701.00 6,701.00 .00 30-110-61-31-7-170- 72100 FICA 654.68 472.29 217.04 512.60 513.00 513.00 .00 30-110-61-31-7-170- 72220 VRS Hybrid Pension Contribution 191.96 .00 .00 .00 .00 .00 .00 30-110-61-31-7-170- 72300 Group Health and Dental Insurance 220.84 .00 .00 .00 .00 .00 .00 30-110-61-31-7-170- 72400 VRS Group Life Insurance 170.61 .00 .00 .00 .00 .00 .00 30-110-61-31-7-170- 72510 Hybrid Disability Insurance 7.14 .00 .00 .00 .00 .00 .00 30-110-61-31-7-170- 72750 VRS Retiree Health Care Credit 36.21 .00 .00 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76435 Supplies - Instructional 2.49 .00 48.77 .00 .00 .00 .00 Program 170 - Adult Totals $10,499.94 $6,646.10 $3,103.04 $7,213.40 $7,214.00 $7,214.00 $0.00 Level 7 - Adult Totals $10,499.94 $6,646.10 $3,103.04 $7,213.40 $7,214.00 $7,214.00 $0.00 Sub-Function 31 - Instr. Sup. - Improve. of Instr. Totals $877,015.48 $900,213.29 $825,398.19 $631,231.59 $1,045,761.00 $1,010,016.00 ($35,745.00) Function 61 - Instruction Totals $3,018,456.11 $2,648,275.43 $2,731,690.36 $2,039,936.09 $3,413,776.00 $3,611,047.00 $197,271.00 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 441,315.82 446,183.14 493,485.07 394,655.55 539,595.00 591,163.00 51,568.00 30-110-68-21-9-800- 71200 Compensation-OT 637.38 394.16 1,428.26 1,531.82 750.00 750.00 .00 30-110-68-21-9-800- 71625 Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 800.00 1,200.00 1,200.00 .00 30-110-68-21-9-800- 71665 Bonus Payments To Teachers .00 10,836.00 .00 11,610.00 .00 .00 .00 30-110-68-21-9-800- 72100 FICA 31,372.61 32,932.53 38,553.77 30,778.49 41,428.00 45,373.00 3,945.00 30-110-68-21-9-800- 72210 VRS Pension Contribution 62,356.20 67,763.10 70,225.08 52,111.60 89,681.00 98,251.00 8,570.00 30-110-68-21-9-800- 72220 VRS Hybrid Pension Contribution 6,777.48 6,593.33 11,550.23 13,389.20 .00 .00 .00 30-110-68-21-9-800- 72300 Group Health and Dental Insurance 46,587.36 48,112.60 39,241.52 30,189.98 39,772.00 39,772.00 .00 30-110-68-21-9-800- 72400 VRS Group Life Insurance 5,775.84 5,994.98 6,593.22 5,280.96 7,231.00 7,922.00 691.00 30-110-68-21-9-800- 72510 Hybrid Disability Insurance 102.93 94.43 165.42 191.76 .00 .00 .00 30-110-68-21-9-800- 72750 VRS Retiree Health Care Credit 5,290.92 5,413.32 5,953.49 4,768.80 6,529.00 4,153.00 (2,376.00) 30-110-68-21-9-800- 72800 Termination Pay for Vac/Sick Leave .00 623.42 13,052.19 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 73205 Software Licensing Fees 169,126.12 152,287.45 215,622.45 216,550.35 370,847.00 476,186.00 105,339.00 30-110-68-21-9-800- 73225 Professional Development - Conferences 4,029.76 6,457.88 460.00 6,210.00 5,440.00 38,048.00 32,608.00 30-110-68-21-9-800- 75529 Travel-Itinerant 439.74 863.43 965.63 453.35 500.00 500.00 .00 30-110-68-21-9-800- 76305 ITRT .00 .00 .00 44.23 .00 .00 .00 30-110-68-21-9-800- 76515 Software-Instructional 58,711.09 66,914.99 72,982.98 62,065.21 77,488.00 93,122.00 15,634.00 30-110-68-21-9-800- 76535 Network Software 1,724.74 1,943.41 .00 .00 1,850.00 54,608.00 52,758.00 30-110-68-21-9-800- 76545 Technology Repair and Replace 20,410.02 21,020.34 25,889.97 70,666.42 246,433.00 221,106.00 (25,327.00) 30-110-68-21-9-800- 78050 Technology Addl VPSA Eligible .00 .00 .00 8,469.47 .00 .00 .00 Program 800 - Technology Totals $855,858.01 $875,628.51 $997,369.28 $909,767.19 $1,428,744.00 $1,672,154.00 $243,410.00 Level 9 - District Wide Totals $855,858.01 $875,628.51 $997,369.28 $909,767.19 $1,428,744.00 $1,672,154.00 $243,410.00 Sub-Function 21 - Student Guidance Totals $855,858.01 $875,628.51 $997,369.28 $909,767.19 $1,428,744.00 $1,672,154.00 $243,410.00 Sub-Function 50 - Pupil Transportation (Other) Level 9 - District Wide Program 800 - Technology 30-110-68-50-9-800- 76041 Technology - Software/Online Content 9,083.42 11,856.00 10,356.00 11,971.00 11,556.00 12,452.00 896.00 Program 800 - Technology Totals $9,083.42 $11,856.00 $10,356.00 $11,971.00 $11,556.00 $12,452.00 $896.00 Level 9 - District Wide Totals $9,083.42 $11,856.00 $10,356.00 $11,971.00 $11,556.00 $12,452.00 $896.00 Sub-Function 50 - Pupil Transportation (Other) Totals $9,083.42 $11,856.00 $10,356.00 $11,971.00 $11,556.00 $12,452.00 $896.00 Function 68 - Technology Totals $864,941.43 $887,484.51 $1,007,725.28 $921,738.19 $1,440,300.00 $1,684,606.00 $244,306.00 Locations 110 - Central Instruction Totals $3,883,397.54 $3,535,759.94 $3,739,415.64 $2,961,674.28 $4,854,076.00 $5,295,653.00 $441,577.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-10-3-110- 71120 Compensation-Instructional Salaries 3,617,677.13 3,500,161.37 3,532,764.95 2,512,928.67 3,793,737.00 3,883,889.00 90,152.00 30-111-61-10-3-110- 71151 Compensation-Instructional Asst 57,721.08 59,934.20 26,460.26 19,895.83 27,931.00 31,401.00 3,470.00 30-111-61-10-3-110- 71159 Compensation- Accompanist 7,269.75 4,576.50 9,841.50 4,590.00 9,045.00 9,045.00 .00 30-111-61-10-3-110- 71182 Compensation-Band Assistants 14,682.02 12,101.02 15,235.02 13,234.88 13,163.00 13,163.00 .00 30-111-61-10-3-110- 71200 Compensation-OT 10.28 .00 402.11 655.96 .00 .00 .00 30-111-61-10-3-110- 71520 Compensation-Substitutes 121,877.38 74,315.87 151,721.85 91,793.02 105,087.00 105,087.00 .00 30-111-61-10-3-110- 71522 Compensation-REWIP Retirees 73,272.44 19,868.62 68,492.69 27,856.97 81,415.00 68,045.00 (13,370.00) 30-111-61-10-3-110- 71620 Compensation-Extracurricular Supplements 35.00 237.50 .00 .00 .00 .00 .00 30-111-61-10-3-110- 71650 Compensation-NBC Teacher Bonus 45,000.00 57,500.00 52,500.00 42,500.00 27,500.00 27,500.00 .00 30-111-61-10-3-110- 71665 Bonus Payments To Teachers .00 99,954.36 .00 76,173.53 .00 .00 .00 30-111-61-10-3-110- 72100 FICA 287,840.27 277,927.93 278,478.80 201,684.05 310,428.00 316,567.00 6,139.00 30-111-61-10-3-110- 72210 VRS Pension Contribution 462,147.00 445,238.18 379,546.23 249,467.29 635,161.00 650,721.00 15,560.00 30-111-61-10-3-110- 72220 VRS Hybrid Pension Contribution 111,861.84 142,037.46 209,496.15 134,358.34 .00 .00 .00 30-111-61-10-3-110- 72300 Group Health and Dental Insurance 424,459.08 436,094.33 457,997.32 311,192.58 499,333.00 559,315.00 59,982.00 30-111-61-10-3-110- 72400 VRS Group Life Insurance 47,977.07 47,348.64 47,491.91 30,946.08 51,210.00 52,465.00 1,255.00 30-111-61-10-3-110- 72510 Hybrid Disability Insurance 1,697.90 2,034.06 3,000.02 1,924.16 .00 .00 .00 30-111-61-10-3-110- 72600 Unemployment Compensation .00 5,391.36 (409.88).00 .00 .00 .00 30-111-61-10-3-110- 72700 Workers Compensation 23,830.00 25,575.00 24,786.00 .00 25,000.00 25,000.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72750 VRS Retiree Health Care Credit 43,929.73 42,755.08 42,884.03 27,943.62 46,242.00 47,375.00 1,133.00 30-111-61-10-3-110- 72800 Termination Pay for Vac/Sick Leave 18,280.00 21,560.00 8,000.00 .00 .00 .00 .00 30-111-61-10-3-110- 72850 OPEB ARC 24,011.00 22,584.17 22,918.00 .00 .00 .00 .00 30-111-61-10-3-110- 73126 Repair & Maint - Athletic Equipment 3,645.00 3,384.12 3,606.97 .00 3,645.00 3,645.00 .00 30-111-61-10-3-110- 73145 Repair/Maint - Family and Consumer Science 143.64 .00 .00 .00 .00 .00 .00 30-111-61-10-3-110- 73150 Repair/Maint - Math 269.97 .00 .00 .00 .00 .00 .00 30-111-61-10-3-110- 73155 Repair/Maint - Piano 300.00 267.00 335.00 185.00 350.00 350.00 .00 30-111-61-10-3-110- 73165 Repair/Maint - Science .00 .00 880.00 298.00 880.00 880.00 .00 30-111-61-10-3-110- 73170 Repair/Maint - Tech Ed 2,165.53 2,152.94 1,064.42 149.94 2,165.00 .00 (2,165.00) 30-111-61-10-3-110- 73255 Professional Development 1,895.55 1,501.70 5,168.19 534.59 5,000.00 5,000.00 .00 30-111-61-10-3-110- 73256 Professional Development - Athletic Training Certifications .00 1,134.00 850.00 572.00 1,000.00 1,000.00 .00 30-111-61-10-3-110- 75527 Travel -Student Competition 2,154.39 200.00 7,603.06 .00 8,000.00 8,000.00 .00 30-111-61-10-3-110- 76015 Allotment 66,045.15 63,722.64 60,740.74 90,026.50 86,700.00 88,060.00 1,360.00 30-111-61-10-3-110- 76020 Athletic Training 5,889.60 5,689.95 5,496.72 805.23 6,000.00 6,000.00 .00 30-111-61-10-3-110- 76030 Athletics/Athletic Equipment <$5,000 94,212.85 50.00 .00 .00 .00 .00 .00 30-111-61-10-3-110- 76045 Furniture and Equip <$5,000 279.97 25,779.07 179,504.49 42,493.19 2,000.00 2,000.00 .00 30-111-61-10-3-110- 76075 Registration Guide 1,730.00 1,773.20 1,800.49 1,800.00 1,800.00 3,200.00 1,400.00 30-111-61-10-3-110- 76136 Fine Arts 1,364.06 1,544.96 1,346.20 1,343.87 2,056.00 2,056.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76137 Ceramics 2,120.81 2,663.37 3,102.83 2,311.21 3,400.00 3,400.00 .00 30-111-61-10-3-110- 76138 Graphic Arts 1,238.33 1,199.33 1,201.97 1,200.00 1,200.00 1,200.00 .00 30-111-61-10-3-110- 76140 Health Sciences .00 .00 .00 .00 .00 1,000.00 1,000.00 30-111-61-10-3-110- 76160 Auto Body 5,040.89 5,305.61 7,342.19 7,518.76 10,653.00 10,653.00 .00 30-111-61-10-3-110- 76165 Auto Service Tech 3,808.50 3,795.97 17,538.82 8,867.00 5,284.00 5,284.00 .00 30-111-61-10-3-110- 76167 Career & Tech Ed - STATE 13,956.90 11,807.13 11,569.13 12,935.67 13,385.00 13,385.00 .00 30-111-61-10-3-110- 76170 Band 9,007.30 8,930.95 8,975.00 8,839.47 8,975.00 8,975.00 .00 30-111-61-10-3-110- 76180 Black History Month 1,134.05 1,813.23 1,037.03 334.76 2,500.00 2,500.00 .00 30-111-61-10-3-110- 76185 Business Education .00 521.60 .00 122.37 570.00 570.00 .00 30-111-61-10-3-110- 76190 Career Communications 1,206.19 1,212.58 1,147.54 835.74 1,215.00 1,215.00 .00 30-111-61-10-3-110- 76205 Career/Tech Ed 3,054.54 3,043.24 2,508.19 1,653.46 3,067.00 5,232.00 2,165.00 30-111-61-10-3-110- 76215 Choir 1,707.87 2,454.38 3,210.81 2,436.22 3,224.00 3,224.00 .00 30-111-61-10-3-110- 76225 Chorale 1,470.00 .00 .00 .00 .00 .00 .00 30-111-61-10-3-110- 76231 Computer Science .00 .00 290.08 872.00 872.00 872.00 .00 30-111-61-10-3-110- 76232 Cosmetology .00 .00 5,990.20 5,945.29 6,007.00 8,413.00 2,406.00 30-111-61-10-3-110- 76235 Drama 1,985.00 282.18 1,985.00 1,522.78 1,985.00 2,195.00 210.00 30-111-61-10-3-110- 76236 Diesel Program .00 911.03 967.81 1,000.00 1,000.00 1,000.00 .00 30-111-61-10-3-110- 76240 Drivers Education 300.00 300.00 .00 .00 200.00 .00 (200.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76255 English 1,063.68 1,063.89 1,041.65 1,061.00 1,061.00 1,061.00 .00 30-111-61-10-3-110- 76260 Family and Consumer Science 1,841.22 3,827.83 3,303.00 3,303.00 3,303.00 5,500.00 2,197.00 30-111-61-10-3-110- 76270 Foreign Language 342.62 328.70 268.12 239.33 349.00 349.00 .00 30-111-61-10-3-110- 76275 Freshman Transition 2,496.75 2,080.00 1,506.17 2,500.00 2,500.00 5,650.00 3,150.00 30-111-61-10-3-110- 76290 Health 425.59 401.94 313.23 .00 425.00 425.00 .00 30-111-61-10-3-110- 76295 Advanced Programs 72,964.69 65,937.09 89,587.75 27,914.24 111,750.00 100,600.00 (11,150.00) 30-111-61-10-3-110- 76305 ITRT 600.72 .00 .00 .00 .00 .00 .00 30-111-61-10-3-110- 76340 Marketing Education 246.52 167.38 317.61 312.50 324.00 324.00 .00 30-111-61-10-3-110- 76345 Mathematics 304.95 531.00 769.80 793.06 799.00 799.00 .00 30-111-61-10-3-110- 76360 Physical Education 645.06 708.90 777.89 93.86 707.00 707.00 .00 30-111-61-10-3-110- 76380 Science 7,546.22 8,280.34 9,610.00 4,137.59 9,610.00 9,610.00 .00 30-111-61-10-3-110- 76385 Social Studies 694.58 278.23 371.84 812.98 1,000.00 1,000.00 .00 30-111-61-10-3-110- 76386 Spirit Club .00 242.72 198.49 .00 300.00 300.00 .00 30-111-61-10-3-110- 76387 Student Council .00 44.00 207.39 300.00 300.00 300.00 .00 30-111-61-10-3-110- 76470 Welding 5,943.72 4,588.12 5,732.82 3,479.12 8,412.00 8,412.00 .00 30-111-61-10-3-110- 76483 Yearbook 750.00 10,000.00 10,000.00 6,429.00 10,000.00 10,000.00 .00 30-111-61-10-3-110- 76515 Software-Instructional 4,959.00 3,800.00 16,900.20 21,242.50 19,075.00 21,742.00 2,667.00 30-111-61-10-3-110- 76530 Computer Supplies 4,516.77 6,297.56 7,066.85 5,832.07 4,617.00 4,617.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 78005 Auto Service Tech > $5,000 .00 .00 26,900.00 29,215.50 .00 .00 .00 Program 110 - Regular Instruction Totals $5,715,047.15 $5,557,213.53 $5,841,742.65 $4,049,413.78 $5,982,917.00 $6,150,278.00 $167,361.00 Program 120 - Special Education 30-111-61-10-3-120- 71120 Compensation-Instructional Salaries 463,723.24 457,845.21 501,799.00 354,955.74 533,858.00 588,429.00 54,571.00 30-111-61-10-3-120- 71151 Compensation-Instructional Asst 69,249.41 71,131.38 74,120.33 54,797.24 78,906.00 110,486.00 31,580.00 30-111-61-10-3-120- 71200 Compensation-OT .00 .00 40.55 .00 .00 .00 .00 30-111-61-10-3-120- 71520 Compensation-Substitutes 1,971.90 747.74 85.75 439.72 .00 .00 .00 30-111-61-10-3-120- 71665 Bonus Payments To Teachers .00 23,220.00 .00 26,316.00 .00 .00 .00 30-111-61-10-3-120- 72100 FICA 38,941.97 40,243.01 42,098.79 32,702.98 46,876.00 53,467.00 6,591.00 30-111-61-10-3-120- 72210 VRS Pension Contribution 25,976.40 25,676.55 23,246.20 14,976.78 101,841.00 116,160.00 14,319.00 30-111-61-10-3-120- 72220 VRS Hybrid Pension Contribution 58,558.93 62,578.24 72,808.05 48,044.95 .00 .00 .00 30-111-61-10-3-120- 72300 Group Health and Dental Insurance 81,462.96 85,394.54 87,698.37 59,264.50 73,106.00 73,106.00 .00 30-111-61-10-3-120- 72400 VRS Group Life Insurance 7,062.60 7,117.73 7,744.38 5,081.10 8,211.00 9,365.00 1,154.00 30-111-61-10-3-120- 72510 Hybrid Disability Insurance 888.80 895.85 1,042.77 687.90 .00 .00 .00 30-111-61-10-3-120- 72750 VRS Retiree Health Care Credit 6,469.60 6,425.33 6,993.08 4,588.32 7,414.00 8,457.00 1,043.00 30-111-61-10-3-120- 72800 Termination Pay for Vac/Sick Leave .00 54.67 .00 .00 .00 .00 .00 30-111-61-10-3-120- 76390 Sp Ed LD 270.45 .00 .00 .00 .00 .00 .00 30-111-61-10-3-120- 76398 Sp Ed ED 492.15 .00 .00 .00 .00 .00 .00 30-111-61-10-3-120- 76405 Sp Ed EMH 302.26 .00 .00 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76425 Sp Ed -Transition 787.85 .00 .00 .00 .00 .00 .00 30-111-61-10-3-120- 76431 Special Ed - General .00 945.89 1,560.88 591.09 1,600.00 1,600.00 .00 Program 120 - Special Education Totals $756,158.52 $782,276.14 $819,238.15 $602,446.32 $851,812.00 $961,070.00 $109,258.00 Program 127 - Regional Sp Ed Program 30-111-61-10-3-127- 72100 FICA .00 .00 15.83 .00 .00 .00 .00 Program 127 - Regional Sp Ed Program Totals $0.00 $0.00 $15.83 $0.00 $0.00 $0.00 $0.00 Program 130 - Vocational 30-111-61-10-3-130- 71120 Compensation-Instructional Salaries 635,832.96 661,339.43 645,161.00 469,142.14 737,442.00 720,458.00 (16,984.00) 30-111-61-10-3-130- 71650 Compensation-NBC Teacher Bonus 7,500.00 .00 .00 .00 .00 .00 .00 30-111-61-10-3-130- 71665 Bonus Payments To Teachers .00 18,576.00 .00 18,576.00 .00 .00 .00 30-111-61-10-3-130- 72100 FICA 43,879.34 47,549.27 45,194.26 34,481.01 56,414.00 55,115.00 (1,299.00) 30-111-61-10-3-130- 72210 VRS Pension Contribution 91,687.00 85,652.78 83,268.02 44,287.38 122,563.00 119,740.00 (2,823.00) 30-111-61-10-3-130- 72220 VRS Hybrid Pension Contribution 7,447.00 23,638.46 25,839.90 27,377.32 .00 .00 .00 30-111-61-10-3-130- 72300 Group Health and Dental Insurance 85,861.06 88,162.66 96,137.46 71,759.36 83,211.00 83,211.00 .00 30-111-61-10-3-130- 72400 VRS Group Life Insurance 8,282.20 8,811.79 8,796.81 5,778.06 9,882.00 9,654.00 (228.00) 30-111-61-10-3-130- 72510 Hybrid Disability Insurance 113.00 338.55 370.10 392.04 .00 .00 .00 30-111-61-10-3-130- 72750 VRS Retiree Health Care Credit 7,586.70 7,956.88 7,943.51 5,217.42 8,923.00 8,718.00 (205.00) 30-111-61-10-3-130- 72800 Termination Pay for Vac/Sick Leave 8,000.00 .00 1,675.33 .00 .00 .00 .00 Program 130 - Vocational Totals $896,189.26 $942,025.82 $914,386.39 $677,010.73 $1,018,435.00 $996,896.00 ($21,539.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 150 - Other 30-111-61-10-3-150- 71120 Compensation-Instructional Salaries 112,067.40 112,808.22 89,791.25 68,383.84 99,169.00 106,202.00 7,033.00 30-111-61-10-3-150- 71200 Compensation-OT .00 435.17 155.08 .00 .00 .00 .00 30-111-61-10-3-150- 71620 Compensation-Extracurricular Supplements 349,502.65 341,102.48 357,968.23 276,839.46 386,577.00 408,136.00 21,559.00 30-111-61-10-3-150- 71665 Bonus Payments To Teachers .00 2,213.64 .00 2,211.47 .00 .00 .00 30-111-61-10-3-150- 72100 FICA 35,427.21 34,882.30 37,020.41 29,533.14 37,160.00 39,347.00 2,187.00 30-111-61-10-3-150- 72210 VRS Pension Contribution 17,572.08 22,123.51 5,310.48 3,768.88 16,482.00 17,651.00 1,169.00 30-111-61-10-3-150- 72220 VRS Hybrid Pension Contribution .00 .00 9,811.78 7,596.48 .00 .00 .00 30-111-61-10-3-150- 72300 Group Health and Dental Insurance 12,111.36 12,106.32 3,312.72 2,432.36 8,560.00 8,560.00 .00 30-111-61-10-3-150- 72400 VRS Group Life Insurance 1,468.08 1,511.61 1,219.28 916.32 1,329.00 1,423.00 94.00 30-111-61-10-3-150- 72510 Hybrid Disability Insurance .00 .00 140.47 108.80 .00 .00 .00 30-111-61-10-3-150- 72600 Unemployment Compensation .00 44.39 .00 .00 .00 .00 .00 30-111-61-10-3-150- 72750 VRS Retiree Health Care Credit 1,344.84 1,364.97 1,100.98 827.44 1,200.00 1,285.00 85.00 30-111-61-10-3-150- 72800 Termination Pay for Vac/Sick Leave .00 9,600.00 .00 .00 .00 .00 .00 30-111-61-10-3-150- 76030 Athletics/Athletic Equipment <$5,000 .00 117,295.74 89,793.97 78,769.21 78,997.00 78,997.00 .00 Program 150 - Other Totals $529,493.62 $655,488.35 $595,624.65 $471,387.40 $629,474.00 $661,601.00 $32,127.00 Level 3 - Secondary Totals $7,896,888.55 $7,937,003.84 $8,171,007.67 $5,800,258.23 $8,482,638.00 $8,769,845.00 $287,207.00 Sub-Function 10 - Classroom Instruction Totals $7,896,888.55 $7,937,003.84 $8,171,007.67 $5,800,258.23 $8,482,638.00 $8,769,845.00 $287,207.00 Sub-Function 21 - Student Guidance Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-21-3-110- 71124 Compensation-Guidance Counselors 248,734.33 249,618.96 282,281.77 210,994.25 312,113.00 321,779.00 9,666.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 21 - Student Guidance Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-21-3-110- 71150 Compensation-Clerical 32,978.15 33,953.16 38,745.43 31,217.23 42,798.00 46,691.00 3,893.00 30-111-61-21-3-110- 71200 Compensation-OT .00 19.95 341.13 311.46 .00 .00 .00 30-111-61-21-3-110- 71665 Bonus Payments To Teachers .00 7,353.00 .00 7,740.00 .00 .00 .00 30-111-61-21-3-110- 72100 FICA 21,067.45 21,762.53 23,883.80 18,598.73 27,151.00 28,188.00 1,037.00 30-111-61-21-3-110- 72210 VRS Pension Contribution 28,439.91 30,373.75 43,571.36 32,277.22 58,986.00 61,240.00 2,254.00 30-111-61-21-3-110- 72220 VRS Hybrid Pension Contribution 15,348.83 16,369.67 9,409.27 6,326.34 .00 .00 .00 30-111-61-21-3-110- 72300 Group Health and Dental Insurance 24,667.76 25,288.90 36,444.77 27,480.44 34,470.00 34,470.00 .00 30-111-61-21-3-110- 72400 VRS Group Life Insurance 3,658.49 3,768.73 4,271.64 3,112.46 4,756.00 4,937.00 181.00 30-111-61-21-3-110- 72510 Hybrid Disability Insurance 232.95 234.43 134.71 90.60 .00 .00 .00 30-111-61-21-3-110- 72750 VRS Retiree Health Care Credit 3,351.08 3,403.02 3,857.22 2,810.54 4,294.00 4,458.00 164.00 30-111-61-21-3-110- 76285 Guidance 706.92 822.05 781.52 734.91 865.00 865.00 .00 Program 110 - Regular Instruction Totals $379,185.87 $392,968.15 $443,722.62 $341,694.18 $485,433.00 $502,628.00 $17,195.00 Program 120 - Special Education 30-111-61-21-3-120- 71124 Compensation-Guidance Counselors 13,091.28 13,137.84 14,856.94 .00 .00 .00 .00 30-111-61-21-3-120- 71150 Compensation-Clerical 1,735.69 1,787.01 2,039.23 .00 .00 .00 .00 30-111-61-21-3-120- 71200 Compensation-OT .00 1.05 17.95 .00 .00 .00 .00 30-111-61-21-3-120- 71665 Bonus Payments To Teachers .00 387.00 .00 .00 .00 .00 .00 30-111-61-21-3-120- 72100 FICA 1,108.81 1,145.40 1,257.04 .00 .00 .00 .00 30-111-61-21-3-120- 72210 VRS Pension Contribution 1,496.84 1,598.62 2,293.23 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72220 VRS Hybrid Pension Contribution 807.83 861.56 495.23 .00 .00 .00 .00 30-111-61-21-3-120- 72300 Group Health and Dental Insurance 1,298.30 1,331.00 1,918.15 .00 .00 .00 .00 30-111-61-21-3-120- 72400 VRS Group Life Insurance 192.55 198.35 224.82 .00 .00 .00 .00 30-111-61-21-3-120- 72510 Hybrid Disability Insurance 12.26 12.34 7.09 .00 .00 .00 .00 30-111-61-21-3-120- 72750 VRS Retiree Health Care Credit 176.38 179.11 203.01 .00 .00 .00 .00 30-111-61-21-3-120- 76285 Guidance 37.21 43.27 41.13 .00 .00 .00 .00 Program 120 - Special Education Totals $19,957.15 $20,682.55 $23,353.82 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $399,143.02 $413,650.70 $467,076.44 $341,694.18 $485,433.00 $502,628.00 $17,195.00 Sub-Function 21 - Student Guidance Totals $399,143.02 $413,650.70 $467,076.44 $341,694.18 $485,433.00 $502,628.00 $17,195.00 Sub-Function 32 - Instr. Sup. - Media Services Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-32-3-110- 71122 Compensation-Librarians 103,100.47 103,294.83 109,409.25 77,608.43 115,632.00 117,212.00 1,580.00 30-111-61-32-3-110- 71152 Compensation - Media Clerk 16,778.91 19,184.11 21,012.89 15,770.38 22,068.00 24,682.00 2,614.00 30-111-61-32-3-110- 71522 Compensation-REWIP Retirees 5,102.58 61.40 .00 .00 .00 .00 .00 30-111-61-32-3-110- 71650 Compensation-NBC Teacher Bonus 7,500.00 5,000.00 5,000.00 4,000.00 .00 .00 .00 30-111-61-32-3-110- 71665 Bonus Payments To Teachers .00 3,096.00 .00 3,096.00 .00 .00 .00 30-111-61-32-3-110- 72100 FICA 9,031.05 8,840.67 8,894.12 6,594.94 10,534.00 10,855.00 321.00 30-111-61-32-3-110- 72210 VRS Pension Contribution 16,529.38 16,991.38 18,045.00 11,526.06 22,886.00 23,583.00 697.00 30-111-61-32-3-110- 72220 VRS Hybrid Pension Contribution 2,072.42 3,194.61 3,493.00 2,461.30 .00 .00 .00 30-111-61-32-3-110- 72300 Group Health and Dental Insurance 19,853.92 22,029.58 24,044.72 17,727.48 23,665.00 23,665.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72400 VRS Group Life Insurance 1,554.07 1,627.51 1,736.50 1,127.76 1,845.00 1,901.00 56.00 30-111-61-32-3-110- 72510 Hybrid Disability Insurance 31.43 45.71 50.00 35.22 .00 .00 .00 30-111-61-32-3-110- 72750 VRS Retiree Health Care Credit 1,423.62 1,469.67 1,568.00 1,018.32 1,666.00 1,717.00 51.00 30-111-61-32-3-110- 73015 Binding Services 1,694.43 1,255.61 1,260.00 726.81 1,260.00 .00 (1,260.00) 30-111-61-32-3-110- 76155 Audio Visual Media 5,853.65 2,159.21 2,160.00 616.00 2,160.00 .00 (2,160.00) 30-111-61-32-3-110- 76325 Library Books and Supplies 3,327.00 8,966.78 9,245.81 7,221.04 10,017.00 17,912.00 7,895.00 30-111-61-32-3-110- 76330 Library Reference Materials 1,234.34 5,499.48 5,233.89 3,989.40 4,475.00 .00 (4,475.00) 30-111-61-32-3-110- 76355 Periodicals 5,299.08 .00 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $200,386.35 $202,716.55 $211,153.18 $153,519.14 $216,208.00 $221,527.00 $5,319.00 Level 3 - Secondary Totals $200,386.35 $202,716.55 $211,153.18 $153,519.14 $216,208.00 $221,527.00 $5,319.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $200,386.35 $202,716.55 $211,153.18 $153,519.14 $216,208.00 $221,527.00 $5,319.00 Sub-Function 41 - Admin. Principals Office Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-41-3-110- 71126 Compensation-Principals 119,433.00 119,767.74 126,810.96 88,762.00 133,152.00 133,143.00 (9.00) 30-111-61-41-3-110- 71127 Compensation-Asst Principals 213,110.52 169,841.16 219,193.56 153,425.04 230,154.00 230,138.00 (16.00) 30-111-61-41-3-110- 71150 Compensation-Clerical 152,982.57 155,157.08 157,591.35 114,024.54 141,545.00 180,908.00 39,363.00 30-111-61-41-3-110- 71200 Compensation-OT 750.57 287.80 1,982.69 2,309.63 2,500.00 2,500.00 .00 30-111-61-41-3-110- 71520 Compensation-Substitutes .00 38.36 3,376.32 141.84 .00 .00 .00 30-111-61-41-3-110- 71665 Bonus Payments To Teachers .00 13,158.00 .00 13,158.00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72100 FICA 34,787.81 33,350.50 36,823.63 26,960.61 38,812.00 41,822.00 3,010.00 30-111-61-41-3-110- 72210 VRS Pension Contribution 66,009.14 62,890.99 73,493.07 52,430.94 83,906.00 90,444.00 6,538.00 30-111-61-41-3-110- 72220 VRS Hybrid Pension Contribution 10,103.36 11,048.43 10,608.19 6,484.07 .00 .00 .00 30-111-61-41-3-110- 72300 Group Health and Dental Insurance 70,174.56 65,871.42 60,551.12 41,061.70 63,106.00 63,106.00 .00 30-111-61-41-3-110- 72400 VRS Group Life Insurance 6,358.78 5,961.39 6,780.83 4,750.19 6,765.00 7,292.00 527.00 30-111-61-41-3-110- 72510 Hybrid Disability Insurance 153.43 158.15 151.94 92.84 .00 .00 .00 30-111-61-41-3-110- 72750 VRS Retiree Health Care Credit 5,824.98 5,383.15 6,122.85 4,289.12 6,109.00 6,585.00 476.00 30-111-61-41-3-110- 72800 Termination Pay for Vac/Sick Leave .00 10,071.12 1,156.95 .00 .00 .00 .00 30-111-61-41-3-110- 75201 Postage-Student Mailings 3,735.15 3,870.30 2,776.78 2,761.91 4,300.00 4,300.00 .00 30-111-61-41-3-110- 75521 Travel-Principals 3,600.00 1,063.08 3,619.25 1,185.95 3,600.00 3,600.00 .00 30-111-61-41-3-110- 75803 Dues-Accreditation 1,424.00 1,338.00 1,414.00 1,430.00 2,574.00 2,574.00 .00 30-111-61-41-3-110- 76230 Commencement 4,611.65 12,092.65 8,854.29 551.00 8,850.00 8,850.00 .00 Program 110 - Regular Instruction Totals $693,059.52 $671,349.32 $721,307.78 $513,819.38 $725,373.00 $775,262.00 $49,889.00 Level 3 - Secondary Totals $693,059.52 $671,349.32 $721,307.78 $513,819.38 $725,373.00 $775,262.00 $49,889.00 Sub-Function 41 - Admin. Principals Office Totals $693,059.52 $671,349.32 $721,307.78 $513,819.38 $725,373.00 $775,262.00 $49,889.00 Function 61 - Instruction Totals $9,189,477.44 $9,224,720.41 $9,570,545.07 $6,809,290.93 $9,909,652.00 $10,269,262.00 $359,610.00 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 495.59 425.39 543.36 402.75 556.00 556.00 .00 Program 222 - Health Services Totals $495.59 $425.39 $543.36 $402.75 $556.00 $556.00 $0.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Totals $495.59 $425.39 $543.36 $402.75 $556.00 $556.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $495.59 $425.39 $543.36 $402.75 $556.00 $556.00 $0.00 Function 62 - Administration, Attend. & Health Totals $495.59 $425.39 $543.36 $402.75 $556.00 $556.00 $0.00 Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-111-64-64-9-420- 71190 Compensation-Custodians 245,163.23 226,383.24 268,533.50 169,482.13 306,818.00 377,154.00 70,336.00 30-111-64-64-9-420- 71200 Compensation-OT 16,877.21 23,429.86 31,196.44 24,688.52 15,000.00 15,000.00 .00 30-111-64-64-9-420- 71520 Compensation-Substitutes 3,687.36 4,460.03 3,667.04 4,737.60 7,000.00 7,000.00 .00 30-111-64-64-9-420- 71665 Bonus Payments To Teachers .00 16,254.00 .00 13,158.00 .00 .00 .00 30-111-64-64-9-420- 72100 FICA 19,063.87 19,107.12 22,543.88 15,620.22 25,155.00 30,535.00 5,380.00 30-111-64-64-9-420- 72210 VRS Pension Contribution 8,430.50 7,844.09 7,642.92 5,714.24 12,298.00 14,207.00 1,909.00 30-111-64-64-9-420- 72220 VRS Hybrid Pension Contribution 4,441.18 2,891.57 4,301.68 2,299.39 .00 .00 .00 30-111-64-64-9-420- 72300 Group Health and Dental Insurance 52,332.94 56,084.33 50,360.10 27,824.96 100,845.00 87,217.00 (13,628.00) 30-111-64-64-9-420- 72400 VRS Group Life Insurance 2,901.61 2,871.56 3,321.75 2,135.13 4,111.00 5,054.00 943.00 30-111-64-64-9-420- 72510 Hybrid Disability Insurance 625.60 598.89 898.98 547.00 .00 .00 .00 30-111-64-64-9-420- 72600 Unemployment Compensation .00 65.04 .00 .00 .00 .00 .00 30-111-64-64-9-420- 72700 Workers Compensation 2,810.00 3,016.00 2,923.00 .00 3,000.00 3,000.00 .00 30-111-64-64-9-420- 72750 VRS Retiree Health Care Credit 1,545.97 1,635.98 2,850.81 1,800.24 3,449.00 4,234.00 785.00 30-111-64-64-9-420- 72800 Termination Pay for Vac/Sick Leave 580.39 1,561.82 1,259.69 .00 .00 .00 .00 30-111-64-64-9-420- 72850 OPEB ARC 2,619.00 1,613.16 2,575.00 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 73180 Repair/Maint - Other Contracted 25,606.51 104,678.16 288,493.08 83,998.47 29,942.00 30,141.00 199.00 30-111-64-64-9-420- 74900 Building Maintenance -City 121,566.24 133,926.70 145,571.15 140,056.26 150,000.00 150,000.00 .00 30-111-64-64-9-420- 75001 Telecom/ Internet Services 10,426.64 7,289.35 7,518.83 4,857.50 10,800.00 8,000.00 (2,800.00) 30-111-64-64-9-420- 75004 Utilities - Electric 248,683.70 229,610.26 301,987.20 210,878.71 319,200.00 319,200.00 .00 30-111-64-64-9-420- 75005 Utilities - Natural Gas 15,687.13 26,038.84 46,280.16 54,624.58 36,000.00 60,000.00 24,000.00 30-111-64-64-9-420- 75009 Utilities - Water and Sewer 54,881.26 49,669.04 80,037.24 38,241.89 57,225.00 65,000.00 7,775.00 30-111-64-64-9-420- 75529 Travel-Itinerant .00 65.10 .00 .00 .00 .00 .00 30-111-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 3,500.00 3,276.60 .00 5,764.55 1,800.00 1,800.00 .00 30-111-64-64-9-420- 76110 Supplies - Operational 39,001.07 32,283.16 43,655.45 30,005.86 25,000.00 25,000.00 .00 Program 420 - Building Services Totals $880,431.41 $954,653.90 $1,315,617.90 $836,435.25 $1,107,643.00 $1,202,542.00 $94,899.00 Program 430 - Grounds Services 30-111-64-64-9-430- 74910 Grounds Maintenance-City 29,410.73 25,812.54 44,016.33 31,570.50 38,000.00 46,135.00 8,135.00 Program 430 - Grounds Services Totals $29,410.73 $25,812.54 $44,016.33 $31,570.50 $38,000.00 $46,135.00 $8,135.00 Program 460 - Security Services 30-111-64-64-9-460- 71142 Compensation-Security Guard 25,310.56 684.25 .00 .00 .00 .00 .00 30-111-64-64-9-460- 72100 FICA 1,867.03 52.34 .00 .00 .00 .00 .00 30-111-64-64-9-460- 72210 VRS Pension Contribution 3,862.50 .00 .00 .00 .00 .00 .00 30-111-64-64-9-460- 72300 Group Health and Dental Insurance 6,883.60 .00 .00 .00 .00 .00 .00 30-111-64-64-9-460- 72400 VRS Group Life Insurance 322.70 .00 .00 .00 .00 .00 .00 30-111-64-64-9-460- 72750 VRS Retiree Health Care Credit 295.60 .00 .00 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 460 - Security Services Program 460 - Security Services Totals $38,541.99 $736.59 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $948,384.13 $981,203.03 $1,359,634.23 $868,005.75 $1,145,643.00 $1,248,677.00 $103,034.00 Sub-Function 64 - Operation & Maintenance Totals $948,384.13 $981,203.03 $1,359,634.23 $868,005.75 $1,145,643.00 $1,248,677.00 $103,034.00 Function 64 - Operation & Maintenance Totals $948,384.13 $981,203.03 $1,359,634.23 $868,005.75 $1,145,643.00 $1,248,677.00 $103,034.00 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-111-68-10-9-800- 71139 Compensation-ITRT 36,196.96 36,507.15 44,718.84 31,767.75 47,190.00 43,659.00 (3,531.00) 30-111-68-10-9-800- 71665 Bonus Payments To Teachers .00 774.00 .00 774.00 .00 .00 .00 30-111-68-10-9-800- 72100 FICA 2,747.98 2,831.32 3,401.32 2,421.67 3,610.00 3,340.00 (270.00) 30-111-68-10-9-800- 72210 VRS Pension Contribution 5,556.90 5,984.94 6,282.30 4,617.55 7,843.00 7,256.00 (587.00) 30-111-68-10-9-800- 72300 Group Health and Dental Insurance 3,444.40 3,506.88 3,833.80 2,754.66 4,971.00 4,971.00 .00 30-111-68-10-9-800- 72400 VRS Group Life Insurance 464.20 482.55 506.50 372.26 632.00 585.00 (47.00) 30-111-68-10-9-800- 72750 VRS Retiree Health Care Credit 425.20 435.68 457.40 336.14 571.00 528.00 (43.00) 30-111-68-10-9-800- 76305 ITRT 299.28 900.10 910.18 855.77 900.00 900.00 .00 30-111-68-10-9-800- 76545 Technology Repair and Replace 5,821.76 6,088.20 5,516.92 21,605.19 4,050.00 4,050.00 .00 30-111-68-10-9-800- 78050 Technology Addl VPSA Eligible 90,750.00 450,410.27 200,064.95 15,158.86 90,750.00 90,750.00 .00 Program 800 - Technology Totals $145,706.68 $507,921.09 $265,692.21 $80,663.85 $160,517.00 $156,039.00 ($4,478.00) Level 9 - District Wide Totals $145,706.68 $507,921.09 $265,692.21 $80,663.85 $160,517.00 $156,039.00 ($4,478.00) Sub-Function 10 - Classroom Instruction Totals $145,706.68 $507,921.09 $265,692.21 $80,663.85 $160,517.00 $156,039.00 ($4,478.00) Function 68 - Technology Totals $145,706.68 $507,921.09 $265,692.21 $80,663.85 $160,517.00 $156,039.00 ($4,478.00) Locations 111 - Salem High School Totals $10,284,063.84 $10,714,269.92 $11,196,414.87 $7,758,363.28 $11,216,368.00 $11,674,534.00 $458,166.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 71120 Compensation-Instructional Salaries 2,968,690.02 3,051,167.88 3,135,730.19 2,066,474.55 3,377,220.00 3,174,822.00 (202,398.00) 30-112-61-10-4-110- 71151 Compensation-Instructional Asst 50,107.66 65,486.75 72,979.29 53,549.69 78,119.00 111,412.00 33,293.00 30-112-61-10-4-110- 71159 Compensation- Accompanist 4,414.50 4,063.50 3,996.00 2,909.25 6,750.00 6,750.00 .00 30-112-61-10-4-110- 71200 Compensation-OT .00 206.66 191.73 50.33 .00 .00 .00 30-112-61-10-4-110- 71520 Compensation-Substitutes 51,907.65 66,349.11 89,335.98 66,726.46 70,000.00 70,000.00 .00 30-112-61-10-4-110- 71522 Compensation-REWIP Retirees 59,841.41 49,026.79 49,222.13 22,395.06 80,379.00 64,276.00 (16,103.00) 30-112-61-10-4-110- 71650 Compensation-NBC Teacher Bonus 15,000.00 15,000.00 10,000.00 4,000.00 5,000.00 5,000.00 .00 30-112-61-10-4-110- 71665 Bonus Payments To Teachers .00 87,462.00 .00 56,928.00 .00 .00 .00 30-112-61-10-4-110- 72100 FICA 231,401.70 242,842.45 245,342.27 165,684.22 276,736.00 262,568.00 (14,168.00) 30-112-61-10-4-110- 72210 VRS Pension Contribution 415,548.00 440,481.27 438,773.49 243,148.14 574,277.00 546,172.00 (28,105.00) 30-112-61-10-4-110- 72220 VRS Hybrid Pension Contribution 52,662.02 75,561.97 87,578.21 68,102.14 .00 .00 .00 30-112-61-10-4-110- 72300 Group Health and Dental Insurance 339,733.74 366,324.32 375,817.70 254,914.50 353,058.00 397,223.00 44,165.00 30-112-61-10-4-110- 72400 VRS Group Life Insurance 39,199.01 41,606.01 42,691.74 25,189.96 46,302.00 44,036.00 (2,266.00) 30-112-61-10-4-110- 72510 Hybrid Disability Insurance 847.35 1,082.03 1,299.34 992.18 .00 .00 .00 30-112-61-10-4-110- 72600 Unemployment Compensation .00 150.88 .00 .00 .00 .00 .00 30-112-61-10-4-110- 72700 Workers Compensation 16,569.00 17,783.00 17,234.00 .00 20,000.00 20,000.00 .00 30-112-61-10-4-110- 72750 VRS Retiree Health Care Credit 35,907.91 37,569.98 38,550.77 22,746.13 41,810.00 39,763.00 (2,047.00) 30-112-61-10-4-110- 72800 Termination Pay for Vac/Sick Leave 8,000.00 6,018.00 28,700.00 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72850 OPEB ARC 17,026.00 17,122.49 15,064.00 .00 .00 .00 .00 30-112-61-10-4-110- 73037 Contractual Services - Other .00 2,070.00 .00 .00 .00 .00 .00 30-112-61-10-4-110- 73126 Repair & Maint - Athletic Equipment 3,300.94 2,054.41 6,093.00 3,052.00 3,042.00 3,042.00 .00 30-112-61-10-4-110- 73135 Repair/Maint - Band Instruments 3,000.00 2,949.59 3,000.00 3,000.00 3,000.00 3,000.00 .00 30-112-61-10-4-110- 73140 Repair/Maint - Business Ed 166.95 217.72 240.32 .00 240.00 240.00 .00 30-112-61-10-4-110- 73145 Repair/Maint - Family and Consumer Science 146.73 198.40 59.08 83.93 706.00 706.00 .00 30-112-61-10-4-110- 73148 Repair & Maint - Foreign Language Dept .00 327.26 318.65 .00 338.00 338.00 .00 30-112-61-10-4-110- 73150 Repair/Maint - Math 1,960.89 1,949.84 1,963.25 1,637.07 1,964.00 1,964.00 .00 30-112-61-10-4-110- 73154 Repair & Maint - PE Equipment 280.00 280.00 .00 209.49 280.00 280.00 .00 30-112-61-10-4-110- 73155 Repair/Maint - Piano 245.07 275.28 280.00 61.00 280.00 280.00 .00 30-112-61-10-4-110- 73165 Repair/Maint - Science 2,322.69 2,329.35 539.68 .00 2,385.00 2,385.00 .00 30-112-61-10-4-110- 73175 Repair/Maint- Computer 175.23 197.50 340.90 244.97 270.00 270.00 .00 30-112-61-10-4-110- 73255 Professional Development .00 199.00 199.40 49.99 200.00 200.00 .00 30-112-61-10-4-110- 76010 Agenda Books 2,486.00 2,541.60 1,850.88 2,436.48 3,394.00 3,394.00 .00 30-112-61-10-4-110- 76015 Allotment 26,742.78 28,567.13 36,889.19 25,522.00 44,688.00 43,708.00 (980.00) 30-112-61-10-4-110- 76030 Athletics/Athletic Equipment <$5,000 8,624.73 .00 .00 .00 .00 .00 .00 30-112-61-10-4-110- 76045 Furniture and Equip <$5,000 10,126.40 970.07 2,920.45 3,236.52 9,127.00 4,127.00 (5,000.00) 30-112-61-10-4-110- 76075 Registration Guide .00 .00 .00 .00 300.00 300.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76085 School Improvement 50.98 39.48 84.72 .00 100.00 100.00 .00 30-112-61-10-4-110- 76090 Student Recognition 1,304.75 1,347.21 524.29 .00 1,619.00 5,620.00 4,001.00 30-112-61-10-4-110- 76135 Art Supplies and Equipment <$5,000 2,493.19 2,495.38 2,496.59 2,500.00 2,500.00 3,000.00 500.00 30-112-61-10-4-110- 76170 Band 1,599.99 1,591.34 25,077.45 11,682.11 2,000.00 7,000.00 5,000.00 30-112-61-10-4-110- 76185 Business Education 1,253.86 1,251.00 1,258.21 655.57 1,261.00 1,261.00 .00 30-112-61-10-4-110- 76215 Choir 1,928.72 1,926.69 1,944.24 2,170.15 1,940.00 1,940.00 .00 30-112-61-10-4-110- 76235 Drama 369.34 .00 .00 .00 410.00 410.00 .00 30-112-61-10-4-110- 76260 Family and Consumer Science 3,168.22 2,937.46 4,081.78 2,777.79 4,000.00 5,000.00 1,000.00 30-112-61-10-4-110- 76270 Foreign Language 151.88 174.35 184.84 .00 194.00 194.00 .00 30-112-61-10-4-110- 76290 Health 486.00 461.77 739.30 308.83 486.00 486.00 .00 30-112-61-10-4-110- 76300 Intro to Computers 808.70 825.09 796.68 .00 839.00 839.00 .00 30-112-61-10-4-110- 76320 Language Arts 2,391.99 4,141.82 3,544.71 1,484.56 4,442.00 4,442.00 .00 30-112-61-10-4-110- 76345 Mathematics 1,246.42 1,208.05 1,238.27 1,244.71 1,248.00 1,248.00 .00 30-112-61-10-4-110- 76360 Physical Education 552.80 560.00 826.85 559.34 560.00 560.00 .00 30-112-61-10-4-110- 76380 Science 1,957.10 1,703.67 1,405.59 876.09 2,000.00 2,000.00 .00 30-112-61-10-4-110- 76385 Social Studies 481.65 .00 762.98 388.35 1,000.00 1,000.00 .00 30-112-61-10-4-110- 76440 Technology Education 5,512.35 5,395.94 6,097.60 5,839.77 6,503.00 6,503.00 .00 30-112-61-10-4-110- 76515 Software-Instructional 9,260.74 9,392.58 9,053.96 5,920.65 9,400.00 12,400.00 3,000.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 30-112-61-10-4-110- 76530 Computer Supplies 3,226.20 3,572.32 4,036.78 3,927.03 2,500.00 2,500.00 .00 Program 110 - Regular Instruction Totals $4,404,679.26 $4,669,456.39 $4,771,356.48 $3,133,679.01 $5,042,867.00 $4,862,759.00 ($180,108.00) Program 120 - Special Education 30-112-61-10-4-120- 71120 Compensation-Instructional Salaries 300,870.81 282,205.83 279,535.33 161,478.94 311,517.00 295,209.00 (16,308.00) 30-112-61-10-4-120- 71151 Compensation-Instructional Asst 67,740.17 44,062.72 65,822.59 56,046.35 70,109.00 106,229.00 36,120.00 30-112-61-10-4-120- 71520 Compensation-Substitutes 148.82 .00 686.00 5,686.67 .00 .00 .00 30-112-61-10-4-120- 71522 Compensation-REWIP Retirees 8,378.39 8,078.24 2,982.51 2,375.58 .00 .00 .00 30-112-61-10-4-120- 71665 Bonus Payments To Teachers .00 10,836.00 .00 20,124.00 .00 .00 .00 30-112-61-10-4-120- 72100 FICA 26,618.28 24,680.57 26,186.17 18,814.35 29,194.00 30,710.00 1,516.00 30-112-61-10-4-120- 72210 VRS Pension Contribution 46,784.80 43,028.10 31,814.46 14,551.70 63,426.00 66,719.00 3,293.00 30-112-61-10-4-120- 72220 VRS Hybrid Pension Contribution 11,814.56 9,671.91 27,863.24 18,321.11 .00 .00 .00 30-112-61-10-4-120- 72300 Group Health and Dental Insurance 63,319.60 57,484.08 51,477.36 35,438.53 60,656.00 51,249.00 (9,407.00) 30-112-61-10-4-120- 72400 VRS Group Life Insurance 4,895.60 4,248.99 4,811.56 2,650.45 5,114.00 5,379.00 265.00 30-112-61-10-4-120- 72510 Hybrid Disability Insurance 179.30 138.57 398.94 262.37 .00 .00 .00 30-112-61-10-4-120- 72600 Unemployment Compensation .00 1,094.16 .00 .00 .00 .00 .00 30-112-61-10-4-120- 72750 VRS Retiree Health Care Credit 4,484.80 3,836.71 4,344.70 2,393.27 4,618.00 4,857.00 239.00 30-112-61-10-4-120- 72800 Termination Pay for Vac/Sick Leave .00 2,020.00 46.67 .00 .00 .00 .00 30-112-61-10-4-120- 76390 Sp Ed LD 427.50 1,056.98 1,057.14 1,034.41 1,060.00 1,060.00 .00 30-112-61-10-4-120- 76405 Sp Ed EMH .00 262.30 221.93 264.91 265.00 265.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76410 Sp Ed ID 119.88 149.70 149.25 84.70 150.00 150.00 .00 30-112-61-10-4-120- 76415 Sp Ed BD 439.97 510.35 493.88 425.00 530.00 530.00 .00 30-112-61-10-4-120- 76431 Special Ed - General .00 .00 .02 .00 .00 .00 .00 Program 120 - Special Education Totals $536,222.48 $493,365.21 $497,891.75 $339,952.34 $546,639.00 $562,357.00 $15,718.00 Program 130 - Vocational 30-112-61-10-4-130- 71120 Compensation-Instructional Salaries 242,219.50 240,813.29 275,927.00 195,000.07 282,311.00 274,741.00 (7,570.00) 30-112-61-10-4-130- 71665 Bonus Payments To Teachers .00 6,192.00 .00 6,192.00 .00 .00 .00 30-112-61-10-4-130- 72100 FICA 17,593.67 17,767.57 20,192.35 14,699.79 21,597.00 21,018.00 (579.00) 30-112-61-10-4-130- 72210 VRS Pension Contribution 38,010.90 40,536.64 44,686.00 30,388.68 46,920.00 45,662.00 (1,258.00) 30-112-61-10-4-130- 72300 Group Health and Dental Insurance 22,100.32 22,510.32 24,605.28 17,683.56 32,828.00 32,828.00 .00 30-112-61-10-4-130- 72400 VRS Group Life Insurance 3,175.70 3,268.25 3,602.80 2,450.10 3,783.00 3,682.00 (101.00) 30-112-61-10-4-130- 72750 VRS Retiree Health Care Credit 2,909.00 2,951.24 3,253.40 2,212.38 3,416.00 3,324.00 (92.00) Program 130 - Vocational Totals $326,009.09 $334,039.31 $372,266.83 $268,626.58 $390,855.00 $381,255.00 ($9,600.00) Program 150 - Other 30-112-61-10-4-150- 71200 Compensation-OT .00 .00 184.16 .00 .00 .00 .00 30-112-61-10-4-150- 71620 Compensation-Extracurricular Supplements 147,636.31 145,930.34 154,571.32 114,966.04 160,661.00 177,547.00 16,886.00 30-112-61-10-4-150- 72100 FICA 11,380.76 11,156.28 13,220.07 10,398.50 11,698.00 13,582.00 1,884.00 30-112-61-10-4-150- 76030 Athletics/Athletic Equipment <$5,000 .00 5,993.15 3,857.44 6,965.14 7,200.00 7,200.00 .00 Program 150 - Other Totals $159,017.07 $163,079.77 $171,832.99 $132,329.68 $179,559.00 $198,329.00 $18,770.00 Level 4 - Middle Totals $5,425,927.90 $5,659,940.68 $5,813,348.05 $3,874,587.61 $6,159,920.00 $6,004,700.00 ($155,220.00) Sub-Function 10 - Classroom Instruction Totals $5,425,927.90 $5,659,940.68 $5,813,348.05 $3,874,587.61 $6,159,920.00 $6,004,700.00 ($155,220.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 21 - Student Guidance Level 4 - Middle Program 110 - Regular Instruction 30-112-61-21-4-110- 71124 Compensation-Guidance Counselors 196,701.03 197,543.08 198,772.92 148,777.34 232,350.00 234,623.00 2,273.00 30-112-61-21-4-110- 71150 Compensation-Clerical 37,455.24 37,951.18 41,325.07 32,668.76 45,490.00 48,580.00 3,090.00 30-112-61-21-4-110- 71200 Compensation-OT 262.33 593.56 267.12 166.41 .00 .00 .00 30-112-61-21-4-110- 71665 Bonus Payments To Teachers .00 5,882.40 .00 6,192.00 .00 .00 .00 30-112-61-21-4-110- 72100 FICA 17,210.50 17,731.06 17,848.45 14,063.81 21,255.00 21,665.00 410.00 30-112-61-21-4-110- 72210 VRS Pension Contribution 25,673.44 27,391.06 29,268.14 19,695.46 46,177.00 47,068.00 891.00 30-112-61-21-4-110- 72220 VRS Hybrid Pension Contribution 11,012.29 11,733.25 12,511.04 10,093.12 .00 .00 .00 30-112-61-21-4-110- 72300 Group Health and Dental Insurance 35,457.84 36,698.42 36,575.42 26,214.86 32,828.00 32,828.00 .00 30-112-61-21-4-110- 72400 VRS Group Life Insurance 3,064.93 3,154.40 3,368.42 2,401.74 3,723.00 3,795.00 72.00 30-112-61-21-4-110- 72510 Hybrid Disability Insurance 167.25 168.01 179.21 144.56 .00 .00 .00 30-112-61-21-4-110- 72750 VRS Retiree Health Care Credit 2,807.67 2,848.30 3,041.67 2,168.72 3,362.00 3,427.00 65.00 30-112-61-21-4-110- 76195 Career Education .00 436.18 441.75 .00 465.00 465.00 .00 30-112-61-21-4-110- 76285 Guidance 381.32 384.32 659.85 403.55 406.00 406.00 .00 Program 110 - Regular Instruction Totals $330,193.84 $342,515.22 $344,259.06 $262,990.33 $386,056.00 $392,857.00 $6,801.00 Program 120 - Special Education 30-112-61-21-4-120- 71124 Compensation-Guidance Counselors 10,352.69 10,397.00 10,461.73 .00 .00 .00 .00 30-112-61-21-4-120- 71150 Compensation-Clerical 1,971.33 1,997.43 2,175.00 .00 .00 .00 .00 30-112-61-21-4-120- 71200 Compensation-OT 13.81 31.24 14.06 .00 .00 .00 .00 30-112-61-21-4-120- 71665 Bonus Payments To Teachers .00 309.60 .00 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 21 - Student Guidance Level 4 - Middle Program 120 - Special Education 30-112-61-21-4-120- 72100 FICA 905.82 933.21 939.39 .00 .00 .00 .00 30-112-61-21-4-120- 72210 VRS Pension Contribution 1,351.23 1,441.63 1,540.43 .00 .00 .00 .00 30-112-61-21-4-120- 72220 VRS Hybrid Pension Contribution 579.59 617.54 658.48 .00 .00 .00 .00 30-112-61-21-4-120- 72300 Group Health and Dental Insurance 1,866.20 1,931.50 1,925.02 .00 .00 .00 .00 30-112-61-21-4-120- 72400 VRS Group Life Insurance 161.31 166.02 177.29 .00 .00 .00 .00 30-112-61-21-4-120- 72510 Hybrid Disability Insurance 8.80 8.84 9.43 .00 .00 .00 .00 30-112-61-21-4-120- 72750 VRS Retiree Health Care Credit 147.77 149.91 160.09 .00 .00 .00 .00 30-112-61-21-4-120- 76195 Career Education .00 22.96 23.25 .00 .00 .00 .00 30-112-61-21-4-120- 76285 Guidance 20.07 20.23 34.73 .00 .00 .00 .00 Program 120 - Special Education Totals $17,378.62 $18,027.11 $18,118.90 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $347,572.46 $360,542.33 $362,377.96 $262,990.33 $386,056.00 $392,857.00 $6,801.00 Sub-Function 21 - Student Guidance Totals $347,572.46 $360,542.33 $362,377.96 $262,990.33 $386,056.00 $392,857.00 $6,801.00 Sub-Function 32 - Instr. Sup. - Media Services Level 4 - Middle Program 110 - Regular Instruction 30-112-61-32-4-110- 71122 Compensation-Librarians 55,214.39 55,149.46 58,496.04 44,399.13 61,948.00 68,215.00 6,267.00 30-112-61-32-4-110- 71152 Compensation - Media Clerk 46,229.74 46,333.04 49,071.62 35,157.92 51,516.00 53,854.00 2,338.00 30-112-61-32-4-110- 71200 Compensation-OT .00 58.41 .00 .00 .00 .00 .00 30-112-61-32-4-110- 71520 Compensation-Substitutes 86.55 .00 91.88 .00 .00 .00 .00 30-112-61-32-4-110- 71650 Compensation-NBC Teacher Bonus .00 .00 .00 4,000.00 .00 .00 .00 30-112-61-32-4-110- 71665 Bonus Payments To Teachers .00 3,096.00 .00 3,096.00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 32 - Instr. Sup. - Media Services Level 4 - Middle Program 110 - Regular Instruction 30-112-61-32-4-110- 72100 FICA 7,297.47 7,187.12 7,752.52 6,458.49 8,680.00 9,338.00 658.00 30-112-61-32-4-110- 72210 VRS Pension Contribution 15,752.60 16,779.80 17,821.70 12,085.62 18,858.00 20,288.00 1,430.00 30-112-61-32-4-110- 72300 Group Health and Dental Insurance 13,956.72 14,094.24 15,649.12 7,333.24 16,414.00 16,414.00 .00 30-112-61-32-4-110- 72400 VRS Group Life Insurance 1,316.10 1,352.86 1,436.90 974.40 1,520.00 1,636.00 116.00 30-112-61-32-4-110- 72750 VRS Retiree Health Care Credit 1,205.60 1,221.63 1,297.50 879.84 1,373.00 1,477.00 104.00 30-112-61-32-4-110- 73130 Repair/Maint - Audio/Visual 2,017.00 2,010.93 1,706.00 1,483.17 2,000.00 2,000.00 .00 30-112-61-32-4-110- 76155 Audio Visual Media 2,920.00 2,920.27 2,955.00 2,605.41 2,735.00 2,735.00 .00 30-112-61-32-4-110- 76325 Library Books and Supplies 6,255.31 6,329.38 6,633.33 5,341.92 6,427.00 6,427.00 .00 30-112-61-32-4-110- 76330 Library Reference Materials 3,015.56 2,909.68 2,295.05 2,535.94 2,500.00 2,500.00 .00 30-112-61-32-4-110- 76355 Periodicals 40.00 55.00 500.00 428.52 500.00 500.00 .00 Program 110 - Regular Instruction Totals $155,307.04 $159,497.82 $165,706.66 $126,779.60 $174,471.00 $185,384.00 $10,913.00 Level 4 - Middle Totals $155,307.04 $159,497.82 $165,706.66 $126,779.60 $174,471.00 $185,384.00 $10,913.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $155,307.04 $159,497.82 $165,706.66 $126,779.60 $174,471.00 $185,384.00 $10,913.00 Sub-Function 41 - Admin. Principals Office Level 4 - Middle Program 110 - Regular Instruction 30-112-61-41-4-110- 71126 Compensation-Principals 102,972.00 103,394.76 109,896.00 76,922.64 115,391.00 115,384.00 (7.00) 30-112-61-41-4-110- 71127 Compensation-Asst Principals 178,677.00 179,338.50 188,598.96 121,684.00 198,029.00 182,526.00 (15,503.00) 30-112-61-41-4-110- 71150 Compensation-Clerical 80,901.26 70,780.86 79,298.95 60,732.70 82,912.00 90,542.00 7,630.00 30-112-61-41-4-110- 71200 Compensation-OT 444.84 793.79 2,281.22 1,083.46 1,000.00 1,000.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 71520 Compensation-Substitutes 11,471.52 1,195.28 6,785.68 1,057.68 .00 .00 .00 30-112-61-41-4-110- 71665 Bonus Payments To Teachers .00 7,740.00 .00 7,740.00 .00 .00 .00 30-112-61-41-4-110- 72100 FICA 27,412.95 26,352.76 28,287.45 20,161.26 30,396.00 29,793.00 (603.00) 30-112-61-41-4-110- 72210 VRS Pension Contribution 52,429.60 52,382.22 55,791.96 37,814.24 65,870.00 64,561.00 (1,309.00) 30-112-61-41-4-110- 72220 VRS Hybrid Pension Contribution 5,108.01 6,312.54 6,941.76 5,226.32 .00 .00 .00 30-112-61-41-4-110- 72300 Group Health and Dental Insurance 38,399.10 41,320.74 41,820.38 27,761.32 36,035.00 36,035.00 .00 30-112-61-41-4-110- 72400 VRS Group Life Insurance 4,807.04 4,732.32 5,058.00 3,470.16 5,311.00 5,205.00 (106.00) 30-112-61-41-4-110- 72510 Hybrid Disability Insurance 44.50 90.36 99.36 74.88 .00 .00 .00 30-112-61-41-4-110- 72750 VRS Retiree Health Care Credit 4,403.43 4,273.20 4,567.32 3,133.52 4,796.00 4,700.00 (96.00) 30-112-61-41-4-110- 72800 Termination Pay for Vac/Sick Leave 1,612.86 .00 .00 .00 .00 .00 .00 30-112-61-41-4-110- 73160 Repair/Maint - School Office Equipment 5,011.64 4,554.90 5,361.30 4,528.48 5,580.00 5,580.00 .00 30-112-61-41-4-110- 75200 Postage 690.88 750.00 996.21 603.92 1,000.00 1,000.00 .00 30-112-61-41-4-110- 75521 Travel-Principals 518.70 742.00 800.41 40.25 1,000.00 1,000.00 .00 30-112-61-41-4-110- 75803 Dues-Accreditation 785.99 650.98 536.00 736.00 1,000.00 1,000.00 .00 Program 110 - Regular Instruction Totals $515,691.32 $505,405.21 $537,120.96 $372,770.83 $548,320.00 $538,326.00 ($9,994.00) Level 4 - Middle Totals $515,691.32 $505,405.21 $537,120.96 $372,770.83 $548,320.00 $538,326.00 ($9,994.00) Sub-Function 41 - Admin. Principals Office Totals $515,691.32 $505,405.21 $537,120.96 $372,770.83 $548,320.00 $538,326.00 ($9,994.00) Function 61 - Instruction Totals $6,444,498.72 $6,685,386.04 $6,878,553.63 $4,637,128.37 $7,268,767.00 $7,121,267.00 ($147,500.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 30-112-62-62-9-222- 76100 Supplies - Nursing 641.33 629.67 626.50 62.87 630.00 630.00 .00 Program 222 - Health Services Totals $641.33 $629.67 $626.50 $62.87 $630.00 $630.00 $0.00 Level 9 - District Wide Totals $641.33 $629.67 $626.50 $62.87 $630.00 $630.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $641.33 $629.67 $626.50 $62.87 $630.00 $630.00 $0.00 Function 62 - Administration, Attend. & Health Totals $641.33 $629.67 $626.50 $62.87 $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 260,053.35 250,772.75 236,784.90 207,800.36 313,920.00 353,253.00 39,333.00 30-112-64-64-9-420- 71200 Compensation-OT 8,782.70 9,997.63 12,015.14 12,528.02 9,000.00 9,000.00 .00 30-112-64-64-9-420- 71520 Compensation-Substitutes 1,743.48 5,329.20 357.76 .00 4,000.00 4,000.00 .00 30-112-64-64-9-420- 71665 Bonus Payments To Teachers .00 14,706.00 .00 13,932.00 .00 .00 .00 30-112-64-64-9-420- 72100 FICA 19,461.94 20,664.22 18,574.45 17,156.22 25,009.00 28,018.00 3,009.00 30-112-64-64-9-420- 72210 VRS Pension Contribution 10,112.67 8,778.81 8,954.10 6,393.12 12,964.00 14,137.00 1,173.00 30-112-64-64-9-420- 72220 VRS Hybrid Pension Contribution 3,209.29 2,834.39 1,944.86 2,789.73 .00 .00 .00 30-112-64-64-9-420- 72300 Group Health and Dental Insurance 57,689.30 60,094.10 51,963.26 42,910.46 58,505.00 61,098.00 2,593.00 30-112-64-64-9-420- 72400 VRS Group Life Insurance 3,291.28 3,231.44 3,109.11 2,778.07 4,207.00 4,734.00 527.00 30-112-64-64-9-420- 72510 Hybrid Disability Insurance 640.14 650.68 646.81 684.99 .00 .00 .00 30-112-64-64-9-420- 72700 Workers Compensation 2,108.00 2,262.00 2,192.00 .00 3,000.00 3,000.00 .00 30-112-64-64-9-420- 72750 VRS Retiree Health Care Credit 1,739.96 1,864.34 2,657.86 2,334.64 3,532.00 3,971.00 439.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72800 Termination Pay for Vac/Sick Leave 145.71 360.83 2,005.33 .00 .00 .00 .00 30-112-64-64-9-420- 72850 OPEB ARC 1,965.00 1,843.61 1,287.00 .00 .00 .00 .00 30-112-64-64-9-420- 73180 Repair/Maint - Other Contracted 33,994.52 13,483.97 15,334.94 16,389.49 27,942.00 28,141.00 199.00 30-112-64-64-9-420- 73184 Repair/Maint - Other Contracted - AIIMS/Alt Ed 2,281.29 730.00 1,688.44 5,582.86 .00 .00 .00 30-112-64-64-9-420- 74900 Building Maintenance -City 78,941.84 63,886.08 82,286.75 68,644.48 73,000.00 73,000.00 .00 30-112-64-64-9-420- 74901 Alt. Ed. Building Maintenance - City 4,059.06 2,423.01 5,611.91 345.30 3,608.00 3,608.00 .00 30-112-64-64-9-420- 75001 Telecom/ Internet Services 8,905.91 6,730.80 6,967.40 3,556.46 9,000.00 7,000.00 (2,000.00) 30-112-64-64-9-420- 75004 Utilities - Electric 157,560.39 166,067.96 186,314.96 138,676.60 199,500.00 203,000.00 3,500.00 30-112-64-64-9-420- 75005 Utilities - Natural Gas 14,091.18 19,993.50 22,363.42 22,263.44 23,100.00 32,000.00 8,900.00 30-112-64-64-9-420- 75009 Utilities - Water and Sewer 32,281.52 27,113.84 36,809.14 26,742.82 35,700.00 44,000.00 8,300.00 30-112-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 5,204.50 2,076.85 .00 3,836.45 2,750.00 2,750.00 .00 30-112-64-64-9-420- 76110 Supplies - Operational 23,124.27 28,585.25 27,035.76 28,229.35 17,000.00 17,000.00 .00 Program 420 - Building Services Totals $731,387.30 $714,481.26 $726,905.30 $623,574.86 $825,737.00 $891,710.00 $65,973.00 Program 430 - Grounds Services 30-112-64-64-9-430- 74910 Grounds Maintenance-City 6,980.71 8,788.44 11,672.56 7,297.84 10,000.00 11,565.00 1,565.00 Program 430 - Grounds Services Totals $6,980.71 $8,788.44 $11,672.56 $7,297.84 $10,000.00 $11,565.00 $1,565.00 Level 9 - District Wide Totals $738,368.01 $723,269.70 $738,577.86 $630,872.70 $835,737.00 $903,275.00 $67,538.00 Sub-Function 64 - Operation & Maintenance Totals $738,368.01 $723,269.70 $738,577.86 $630,872.70 $835,737.00 $903,275.00 $67,538.00 Function 64 - Operation & Maintenance Totals $738,368.01 $723,269.70 $738,577.86 $630,872.70 $835,737.00 $903,275.00 $67,538.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 71139 Compensation-ITRT 36,196.96 36,507.15 44,718.84 31,767.75 48,324.00 44,793.00 (3,531.00) 30-112-68-10-9-800- 71665 Bonus Payments To Teachers .00 774.00 .00 774.00 .00 .00 .00 30-112-68-10-9-800- 72100 FICA 2,748.07 2,831.52 3,401.55 2,540.20 3,697.00 3,427.00 (270.00) 30-112-68-10-9-800- 72210 VRS Pension Contribution 5,556.90 5,985.04 6,282.40 4,617.55 8,031.00 7,445.00 (586.00) 30-112-68-10-9-800- 72300 Group Health and Dental Insurance 3,444.40 3,506.88 3,833.80 2,754.66 4,971.00 4,971.00 .00 30-112-68-10-9-800- 72400 VRS Group Life Insurance 464.30 482.55 506.50 372.33 648.00 600.00 (48.00) 30-112-68-10-9-800- 72750 VRS Retiree Health Care Credit 425.30 435.78 457.40 336.21 585.00 542.00 (43.00) 30-112-68-10-9-800- 76305 ITRT 805.91 1,445.00 1,443.60 .00 1,445.00 1,445.00 .00 30-112-68-10-9-800- 76545 Technology Repair and Replace 5,908.20 2,809.60 1,810.75 14,324.32 4,106.00 4,106.00 .00 30-112-68-10-9-800- 78050 Technology Addl VPSA Eligible 63,750.00 59,393.81 31,527.04 4,111.12 63,750.00 63,750.00 .00 Program 800 - Technology Totals $119,300.04 $114,171.33 $93,981.88 $61,598.14 $135,557.00 $131,079.00 ($4,478.00) Level 9 - District Wide Totals $119,300.04 $114,171.33 $93,981.88 $61,598.14 $135,557.00 $131,079.00 ($4,478.00) Sub-Function 10 - Classroom Instruction Totals $119,300.04 $114,171.33 $93,981.88 $61,598.14 $135,557.00 $131,079.00 ($4,478.00) Function 68 - Technology Totals $119,300.04 $114,171.33 $93,981.88 $61,598.14 $135,557.00 $131,079.00 ($4,478.00) Locations 112 - Andrew Lewis Middle School Totals $7,302,808.10 $7,523,456.74 $7,711,739.87 $5,329,662.08 $8,240,691.00 $8,156,251.00 ($84,440.00) 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 1,631,418.34 1,630,740.38 1,756,086.78 1,186,878.18 1,842,230.00 1,774,950.00 (67,280.00) 30-113-61-10-2-110- 71151 Compensation-Instructional Asst 110,604.92 103,851.84 115,782.78 93,935.41 132,866.00 155,349.00 22,483.00 30-113-61-10-2-110- 71200 Compensation-OT .00 .00 .00 .00 500.00 500.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 71520 Compensation-Substitutes 28,862.29 37,893.72 47,674.77 39,116.48 40,000.00 40,000.00 .00 30-113-61-10-2-110- 71522 Compensation-REWIP Retirees 14,247.42 5,013.23 12,109.81 907.28 18,260.00 20,928.00 2,668.00 30-113-61-10-2-110- 71650 Compensation-NBC Teacher Bonus 20,000.00 20,000.00 20,000.00 16,000.00 10,000.00 10,000.00 .00 30-113-61-10-2-110- 71665 Bonus Payments To Teachers .00 54,954.00 .00 32,748.24 .00 .00 .00 30-113-61-10-2-110- 72100 FICA 127,340.49 129,657.68 138,770.03 98,508.31 156,355.00 153,094.00 (3,261.00) 30-113-61-10-2-110- 72210 VRS Pension Contribution 227,626.40 230,396.93 231,742.50 133,602.42 328,261.00 320,816.00 (7,445.00) 30-113-61-10-2-110- 72220 VRS Hybrid Pension Contribution 44,751.22 58,330.52 78,798.56 58,241.50 .00 .00 .00 30-113-61-10-2-110- 72300 Group Health and Dental Insurance 207,771.38 215,217.40 226,182.02 166,482.54 231,136.00 263,374.00 32,238.00 30-113-61-10-2-110- 72400 VRS Group Life Insurance 22,756.10 23,278.75 25,037.44 15,553.44 26,466.00 25,866.00 (600.00) 30-113-61-10-2-110- 72510 Hybrid Disability Insurance 679.30 835.41 1,128.56 870.37 .00 .00 .00 30-113-61-10-2-110- 72600 Unemployment Compensation .00 3,028.42 .00 .00 .00 .00 .00 30-113-61-10-2-110- 72700 Workers Compensation 9,403.00 10,092.00 9,780.00 .00 10,000.00 10,000.00 .00 30-113-61-10-2-110- 72750 VRS Retiree Health Care Credit 20,845.40 21,020.35 22,608.42 14,037.35 23,899.00 23,357.00 (542.00) 30-113-61-10-2-110- 72800 Termination Pay for Vac/Sick Leave 3,304.80 .00 .00 .00 .00 .00 .00 30-113-61-10-2-110- 72850 OPEB ARC 8,731.00 10,197.45 9,656.00 .00 .00 .00 .00 30-113-61-10-2-110- 73153 Repair & Maint - Music Dept .00 128.16 .00 .00 100.00 200.00 100.00 30-113-61-10-2-110- 76010 Agenda Books .00 897.75 897.75 1,030.75 900.00 900.00 .00 30-113-61-10-2-110- 76015 Allotment 21,240.56 15,730.64 19,154.65 19,313.35 20,953.00 21,478.00 525.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76045 Furniture and Equip <$5,000 861.18 129.99 647.53 1,261.81 1,479.00 12,128.00 10,649.00 30-113-61-10-2-110- 76085 School Improvement .00 82.15 .00 .00 25.00 50.00 25.00 30-113-61-10-2-110- 76135 Art Supplies and Equipment <$5,000 .00 250.00 250.00 2,067.65 700.00 700.00 .00 30-113-61-10-2-110- 76350 Music 185.55 .00 .00 .00 192.00 99.00 (93.00) 30-113-61-10-2-110- 76360 Physical Education 304.40 373.48 278.55 91.96 481.00 416.00 (65.00) 30-113-61-10-2-110- 76365 Reading .00 .00 .00 103.75 100.00 287.00 187.00 30-113-61-10-2-110- 76485 Supplies - Kindergarten 1,178.21 2,034.91 699.36 1,480.47 623.00 385.00 (238.00) 30-113-61-10-2-110- 76490 Supplies - First Grade 514.87 1,116.23 269.39 438.70 871.00 640.00 (231.00) 30-113-61-10-2-110- 76495 Supplies - Second Grade 503.11 1,451.47 311.32 491.09 803.00 694.00 (109.00) 30-113-61-10-2-110- 76500 Supplies - Third Grade 161.43 541.68 361.04 104.03 244.00 378.00 134.00 30-113-61-10-2-110- 76505 Supplies - Fourth Grade 183.60 475.32 139.90 220.28 142.00 932.00 790.00 30-113-61-10-2-110- 76510 Supplies - Fifth Grade 170.37 660.71 29.98 170.91 434.00 255.00 (179.00) Program 110 - Regular Instruction Totals $2,503,645.34 $2,578,380.57 $2,718,397.14 $1,883,656.27 $2,848,020.00 $2,837,776.00 ($10,244.00) Program 120 - Special Education 30-113-61-10-2-120- 71120 Compensation-Instructional Salaries 147,963.00 148,237.09 166,458.08 113,707.45 174,660.00 176,599.00 1,939.00 30-113-61-10-2-120- 71151 Compensation-Instructional Asst 17,339.44 13,774.09 18,127.84 16,079.71 18,978.00 41,240.00 22,262.00 30-113-61-10-2-120- 71520 Compensation-Substitutes 5,333.98 2,230.65 1,194.44 4,511.41 .00 .00 .00 30-113-61-10-2-120- 71665 Bonus Payments To Teachers .00 6,192.00 .00 4,644.00 .00 .00 .00 30-113-61-10-2-120- 72100 FICA 12,757.47 12,317.93 13,144.36 9,935.53 14,813.00 16,665.00 1,852.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72210 VRS Pension Contribution 10,787.80 11,036.29 9,588.10 6,108.24 32,183.00 36,205.00 4,022.00 30-113-61-10-2-120- 72220 VRS Hybrid Pension Contribution 15,061.10 16,050.70 21,062.00 13,915.26 .00 .00 .00 30-113-61-10-2-120- 72300 Group Health and Dental Insurance 37,289.36 32,931.20 27,152.24 19,308.64 24,509.00 24,509.00 .00 30-113-61-10-2-120- 72400 VRS Group Life Insurance 2,159.50 2,183.86 2,471.10 1,614.38 2,595.00 2,919.00 324.00 30-113-61-10-2-120- 72510 Hybrid Disability Insurance 228.60 229.86 301.60 199.28 .00 .00 .00 30-113-61-10-2-120- 72600 Unemployment Compensation .00 728.33 .00 .00 .00 .00 .00 30-113-61-10-2-120- 72750 VRS Retiree Health Care Credit 1,978.20 1,972.05 2,231.40 1,457.81 2,343.00 2,636.00 293.00 30-113-61-10-2-120- 76390 Sp Ed LD .00 239.37 317.74 961.71 .00 .00 .00 30-113-61-10-2-120- 76431 Special Ed - General .00 .00 .00 .00 1,281.00 640.00 (641.00) 30-113-61-10-2-120- 76438 Supplies - EL .00 .00 .00 .00 200.00 146.00 (54.00) Program 120 - Special Education Totals $250,898.45 $248,123.42 $262,048.90 $192,443.42 $271,562.00 $301,559.00 $29,997.00 Program 180 - Pre-K Non- Sp Ed 30-113-61-10-2-180- 71110 Compensation-Administrative .00 15,319.73 18,038.33 13,352.76 17,134.00 17,949.00 815.00 30-113-61-10-2-180- 71120 Compensation-Instructional Salaries 72,609.00 43,731.52 50,274.96 39,419.68 52,789.00 62,081.00 9,292.00 30-113-61-10-2-180- 71665 Bonus Payments To Teachers .00 387.00 .00 1,935.00 .00 .00 .00 30-113-61-10-2-180- 72100 FICA 4,892.11 3,781.92 4,461.12 3,749.96 5,349.00 6,122.00 773.00 30-113-61-10-2-180- 72210 VRS Pension Contribution 11,385.10 2,554.83 2,712.00 8,089.07 11,621.00 13,301.00 1,680.00 30-113-61-10-2-180- 72220 VRS Hybrid Pension Contribution .00 7,285.46 8,355.80 .00 .00 .00 .00 30-113-61-10-2-180- 72300 Group Health and Dental Insurance 7,697.44 9,575.04 11,135.32 6,314.84 8,202.00 8,202.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 180 - Pre-K Non- Sp Ed 30-113-61-10-2-180- 72400 VRS Group Life Insurance 951.20 793.37 892.30 652.23 937.00 1,072.00 135.00 30-113-61-10-2-180- 72510 Hybrid Disability Insurance .00 104.31 119.70 .00 .00 .00 .00 30-113-61-10-2-180- 72750 VRS Retiree Health Care Credit 871.30 716.33 805.70 588.90 846.00 968.00 122.00 30-113-61-10-2-180- 72800 Termination Pay for Vac/Sick Leave 2,000.00 .00 .00 .00 .00 .00 .00 30-113-61-10-2-180- 73255 Professional Development .00 756.07 .00 .00 .00 .00 .00 Program 180 - Pre-K Non- Sp Ed Totals $100,406.15 $85,005.58 $96,795.23 $74,102.44 $96,878.00 $109,695.00 $12,817.00 Level 2 - Elementary Totals $2,854,949.94 $2,911,509.57 $3,077,241.27 $2,150,202.13 $3,216,460.00 $3,249,030.00 $32,570.00 Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 30-113-61-10-8-180- 71120 Compensation-Instructional Salaries .00 8,828.84 .00 .00 .00 .00 .00 30-113-61-10-8-180- 71151 Compensation-Instructional Asst 21,429.61 22,129.84 16,776.97 17,579.44 23,812.00 27,479.00 3,667.00 30-113-61-10-8-180- 71665 Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00 .00 30-113-61-10-8-180- 72100 FICA 1,612.48 2,116.89 1,265.74 1,322.66 1,826.00 2,102.00 276.00 30-113-61-10-8-180- 72210 VRS Pension Contribution .00 1,036.85 .00 .00 .00 .00 .00 30-113-61-10-8-180- 72220 VRS Hybrid Pension Contribution 3,354.70 3,704.12 4,252.80 2,740.26 3,967.00 4,567.00 600.00 30-113-61-10-8-180- 72300 Group Health and Dental Insurance 5,975.76 6,593.98 6,646.72 4,772.92 6,500.00 6,500.00 .00 30-113-61-10-8-180- 72400 VRS Group Life Insurance 280.30 440.64 342.90 220.92 320.00 368.00 48.00 30-113-61-10-8-180- 72510 Hybrid Disability Insurance 50.90 53.03 60.90 39.24 .00 .00 .00 30-113-61-10-8-180- 72750 VRS Retiree Health Care Credit 256.70 397.90 309.60 199.50 289.00 332.00 43.00 30-113-61-10-8-180- 73037 Contractual Services - Other 1,175.05 1,175.05 3,827.51 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 73255 Professional Development 1,110.13 (1,431.72).00 .00 .00 .00 .00 30-113-61-10-8-180- 76435 Supplies - Instructional 2,386.96 2,099.97 1,689.05 1,148.29 .00 .00 .00 Program 180 - Pre-K Non- Sp Ed Totals $37,632.59 $48,693.39 $35,172.19 $28,023.23 $36,714.00 $41,348.00 $4,634.00 Level 8 - Pre-K Totals $37,632.59 $48,693.39 $35,172.19 $28,023.23 $36,714.00 $41,348.00 $4,634.00 Sub-Function 10 - Classroom Instruction Totals $2,892,582.53 $2,960,202.96 $3,112,413.46 $2,178,225.36 $3,253,174.00 $3,290,378.00 $37,204.00 Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-21-2-110- 71124 Compensation-Guidance Counselors 58,729.95 59,066.72 61,214.00 45,394.10 67,868.00 68,820.00 952.00 30-113-61-21-2-110- 71665 Bonus Payments To Teachers .00 1,470.60 .00 1,935.00 .00 .00 .00 30-113-61-21-2-110- 72100 FICA 4,145.26 4,283.30 4,437.13 3,473.10 5,192.00 5,223.00 31.00 30-113-61-21-2-110- 72210 VRS Pension Contribution 9,208.83 9,818.65 2,523.20 1,696.50 11,280.00 11,348.00 68.00 30-113-61-21-2-110- 72220 VRS Hybrid Pension Contribution .00 .00 7,682.17 5,166.22 .00 .00 .00 30-113-61-21-2-110- 72300 Group Health and Dental Insurance 9,080.18 9,461.54 7,547.64 7,388.46 8,170.00 8,170.00 .00 30-113-61-21-2-110- 72400 VRS Group Life Insurance 769.40 791.63 822.89 553.32 909.00 915.00 6.00 30-113-61-21-2-110- 72510 Hybrid Disability Insurance .00 .00 110.01 73.98 .00 .00 .00 30-113-61-21-2-110- 72750 VRS Retiree Health Care Credit 704.80 714.82 742.99 499.68 821.00 826.00 5.00 30-113-61-21-2-110- 76285 Guidance 310.21 431.10 .00 .00 281.00 190.00 (91.00) Program 110 - Regular Instruction Totals $82,948.63 $86,038.36 $85,080.03 $66,180.36 $94,521.00 $95,492.00 $971.00 Program 120 - Special Education 30-113-61-21-2-120- 71124 Compensation-Guidance Counselors 3,091.05 3,108.78 3,221.79 .00 .00 .00 .00 30-113-61-21-2-120- 71665 Bonus Payments To Teachers .00 77.40 .00 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 21 - Student Guidance Level 2 - Elementary Program 120 - Special Education 30-113-61-21-2-120- 72100 FICA 218.17 225.44 233.53 .00 .00 .00 .00 30-113-61-21-2-120- 72210 VRS Pension Contribution 484.67 516.77 132.80 .00 .00 .00 .00 30-113-61-21-2-120- 72220 VRS Hybrid Pension Contribution .00 .00 404.33 .00 .00 .00 .00 30-113-61-21-2-120- 72300 Group Health and Dental Insurance 477.90 497.98 397.24 .00 .00 .00 .00 30-113-61-21-2-120- 72400 VRS Group Life Insurance 40.50 41.66 43.31 .00 .00 .00 .00 30-113-61-21-2-120- 72510 Hybrid Disability Insurance .00 .00 5.79 .00 .00 .00 .00 30-113-61-21-2-120- 72750 VRS Retiree Health Care Credit 37.10 37.62 39.11 .00 .00 .00 .00 30-113-61-21-2-120- 76285 Guidance 16.33 22.69 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $4,365.72 $4,528.34 $4,477.90 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $87,314.35 $90,566.70 $89,557.93 $66,180.36 $94,521.00 $95,492.00 $971.00 Sub-Function 21 - Student Guidance Totals $87,314.35 $90,566.70 $89,557.93 $66,180.36 $94,521.00 $95,492.00 $971.00 Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-32-2-110- 71122 Compensation-Librarians 63,782.44 64,659.75 69,754.71 48,996.89 74,608.00 74,006.00 (602.00) 30-113-61-32-2-110- 71665 Bonus Payments To Teachers .00 1,548.00 .00 1,548.00 .00 .00 .00 30-113-61-32-2-110- 72100 FICA 4,822.68 5,019.73 5,281.80 3,837.60 5,701.00 5,661.00 (40.00) 30-113-61-32-2-110- 72210 VRS Pension Contribution 9,830.70 10,699.08 11,393.20 7,277.34 12,385.00 12,300.00 (85.00) 30-113-61-32-2-110- 72300 Group Health and Dental Insurance 6,883.60 7,013.76 7,667.60 5,509.32 8,170.00 8,170.00 .00 30-113-61-32-2-110- 72400 VRS Group Life Insurance 821.30 862.62 918.60 586.74 999.00 992.00 (7.00) 30-113-61-32-2-110- 72600 Unemployment Compensation .00 269.92 .00 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72750 VRS Retiree Health Care Credit 752.40 778.94 829.50 529.80 902.00 895.00 (7.00) 30-113-61-32-2-110- 73130 Repair/Maint - Audio/Visual 238.03 245.35 .00 .00 700.00 700.00 .00 30-113-61-32-2-110- 76155 Audio Visual Media 893.14 1,086.73 688.64 .00 300.00 300.00 .00 30-113-61-32-2-110- 76325 Library Books and Supplies 2,851.73 4,547.57 4,128.57 6,999.99 5,625.00 5,620.00 (5.00) 30-113-61-32-2-110- 76330 Library Reference Materials 970.35 1,333.54 953.19 965.44 1,780.00 1,780.00 .00 30-113-61-32-2-110- 76355 Periodicals .00 239.37 211.50 211.50 100.00 100.00 .00 Program 110 - Regular Instruction Totals $91,846.37 $98,304.36 $101,827.31 $76,462.62 $111,270.00 $110,524.00 ($746.00) Level 2 - Elementary Totals $91,846.37 $98,304.36 $101,827.31 $76,462.62 $111,270.00 $110,524.00 ($746.00) Sub-Function 32 - Instr. Sup. - Media Services Totals $91,846.37 $98,304.36 $101,827.31 $76,462.62 $111,270.00 $110,524.00 ($746.00) Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-41-2-110- 71126 Compensation-Principals 100,136.04 100,319.79 105,915.00 74,135.36 111,211.00 111,203.00 (8.00) 30-113-61-41-2-110- 71127 Compensation-Asst Principals 62,831.01 63,991.71 71,363.96 50,036.24 75,880.00 75,875.00 (5.00) 30-113-61-41-2-110- 71150 Compensation-Clerical 38,630.79 39,805.63 45,314.47 34,233.04 46,898.00 46,898.00 .00 30-113-61-41-2-110- 71200 Compensation-OT 784.51 662.25 2,261.62 1,000.81 1,000.00 1,000.00 .00 30-113-61-41-2-110- 71520 Compensation-Substitutes 3,055.87 625.99 2,489.67 1,356.35 .00 .00 .00 30-113-61-41-2-110- 71665 Bonus Payments To Teachers .00 4,644.00 .00 4,644.00 .00 .00 .00 30-113-61-41-2-110- 72100 FICA 15,263.91 15,568.25 16,758.38 12,337.27 17,977.00 17,976.00 (1.00) 30-113-61-41-2-110- 72210 VRS Pension Contribution 25,529.98 27,352.03 29,455.44 19,787.80 38,889.00 38,887.00 (2.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72220 VRS Hybrid Pension Contribution 6,008.16 6,543.75 7,423.32 5,569.04 .00 .00 .00 30-113-61-41-2-110- 72300 Group Health and Dental Insurance 8,878.22 7,713.90 8,287.14 5,749.90 17,178.00 17,178.00 .00 30-113-61-41-2-110- 72400 VRS Group Life Insurance 2,634.90 2,732.94 2,973.40 2,044.46 3,135.00 3,135.00 .00 30-113-61-41-2-110- 72510 Hybrid Disability Insurance 91.26 93.72 106.32 79.76 .00 .00 .00 30-113-61-41-2-110- 72750 VRS Retiree Health Care Credit 2,413.72 2,467.78 2,684.98 1,846.08 2,831.00 2,831.00 .00 30-113-61-41-2-110- 73160 Repair/Maint - School Office Equipment 9,871.32 10,045.90 6,638.16 3,896.42 12,241.00 12,241.00 .00 30-113-61-41-2-110- 75521 Travel-Principals 59.00 .00 .00 .00 200.00 .00 (200.00) 30-113-61-41-2-110- 75803 Dues-Accreditation .00 .00 .00 .00 80.00 80.00 .00 Program 110 - Regular Instruction Totals $276,188.69 $282,567.64 $301,671.86 $216,716.53 $327,520.00 $327,304.00 ($216.00) Level 2 - Elementary Totals $276,188.69 $282,567.64 $301,671.86 $216,716.53 $327,520.00 $327,304.00 ($216.00) Sub-Function 41 - Admin. Principals Office Totals $276,188.69 $282,567.64 $301,671.86 $216,716.53 $327,520.00 $327,304.00 ($216.00) Function 61 - Instruction Totals $3,347,931.94 $3,431,641.66 $3,605,470.56 $2,537,584.87 $3,786,485.00 $3,823,698.00 $37,213.00 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 340.00 371.00 1,183.31 358.68 350.00 350.00 .00 Program 222 - Health Services Totals $340.00 $371.00 $1,183.31 $358.68 $350.00 $350.00 $0.00 Level 9 - District Wide Totals $340.00 $371.00 $1,183.31 $358.68 $350.00 $350.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $340.00 $371.00 $1,183.31 $358.68 $350.00 $350.00 $0.00 Function 62 - Administration, Attend. & Health Totals $340.00 $371.00 $1,183.31 $358.68 $350.00 $350.00 $0.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 71190 Compensation-Custodians 119,203.64 119,120.73 114,829.92 83,412.11 129,398.00 129,398.00 .00 30-113-64-64-9-420- 71200 Compensation-OT 4,491.58 4,888.94 8,324.61 8,224.73 6,500.00 6,500.00 .00 30-113-64-64-9-420- 71520 Compensation-Substitutes .00 .00 .00 .00 1,500.00 1,500.00 .00 30-113-64-64-9-420- 71665 Bonus Payments To Teachers .00 6,192.00 .00 4,644.00 .00 .00 .00 30-113-64-64-9-420- 72100 FICA 8,557.07 9,298.81 9,345.39 7,143.01 10,511.00 10,511.00 .00 30-113-64-64-9-420- 72210 VRS Pension Contribution 7,622.52 7,251.75 7,812.80 4,515.84 8,404.00 7,937.00 (467.00) 30-113-64-64-9-420- 72220 VRS Hybrid Pension Contribution 1,135.44 707.88 384.88 869.31 .00 .00 .00 30-113-64-64-9-420- 72300 Group Health and Dental Insurance 27,443.40 26,656.56 25,000.38 17,226.10 28,405.00 30,479.00 2,074.00 30-113-64-64-9-420- 72400 VRS Group Life Insurance 1,558.56 1,596.18 1,513.46 1,112.47 1,734.00 1,734.00 .00 30-113-64-64-9-420- 72510 Hybrid Disability Insurance 162.55 162.51 63.52 196.09 .00 .00 .00 30-113-64-64-9-420- 72700 Workers Compensation 703.00 754.00 731.00 .00 1,000.00 1,000.00 .00 30-113-64-64-9-420- 72750 VRS Retiree Health Care Credit 924.24 1,003.23 1,306.98 946.28 1,477.00 1,473.00 (4.00) 30-113-64-64-9-420- 72800 Termination Pay for Vac/Sick Leave .00 .00 13,533.55 .00 .00 .00 .00 30-113-64-64-9-420- 72850 OPEB ARC 655.00 921.80 1,030.00 .00 .00 .00 .00 30-113-64-64-9-420- 73180 Repair/Maint - Other Contracted 12,768.66 20,059.01 24,728.62 10,289.40 16,108.00 16,308.00 200.00 30-113-64-64-9-420- 74900 Building Maintenance -City 39,550.26 38,710.24 39,293.57 62,728.46 38,000.00 38,000.00 .00 30-113-64-64-9-420- 75001 Telecom/ Internet Services 4,245.92 2,995.67 3,047.05 1,490.17 5,400.00 5,000.00 (400.00) 30-113-64-64-9-420- 75004 Utilities - Electric 79,614.73 87,308.31 92,308.54 65,834.82 94,500.00 97,000.00 2,500.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 75005 Utilities - Natural Gas 7,993.15 10,738.50 11,711.14 9,628.35 12,600.00 15,000.00 2,400.00 30-113-64-64-9-420- 75009 Utilities - Water and Sewer 10,005.68 12,214.60 13,290.45 10,439.82 15,750.00 15,750.00 .00 30-113-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 3,500.00 3,568.37 2,739.00 116.67 1,500.00 1,500.00 .00 30-113-64-64-9-420- 76110 Supplies - Operational 20,935.84 14,469.23 22,423.24 28,029.17 15,000.00 15,000.00 .00 Program 420 - Building Services Totals $351,071.24 $368,618.32 $393,418.10 $316,846.80 $387,787.00 $394,090.00 $6,303.00 Program 430 - Grounds Services 30-113-64-64-9-430- 74910 Grounds Maintenance-City 8,674.37 9,799.29 15,005.24 13,611.76 18,000.00 19,210.00 1,210.00 Program 430 - Grounds Services Totals $8,674.37 $9,799.29 $15,005.24 $13,611.76 $18,000.00 $19,210.00 $1,210.00 Level 9 - District Wide Totals $359,745.61 $378,417.61 $408,423.34 $330,458.56 $405,787.00 $413,300.00 $7,513.00 Sub-Function 64 - Operation & Maintenance Totals $359,745.61 $378,417.61 $408,423.34 $330,458.56 $405,787.00 $413,300.00 $7,513.00 Function 64 - Operation & Maintenance Totals $359,745.61 $378,417.61 $408,423.34 $330,458.56 $405,787.00 $413,300.00 $7,513.00 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-113-68-10-9-800- 71139 Compensation-ITRT 16,395.75 16,452.30 17,509.83 6,213.54 19,156.00 .00 (19,156.00) 30-113-68-10-9-800- 71665 Bonus Payments To Teachers .00 387.00 .00 .00 .00 .00 .00 30-113-68-10-9-800- 72100 FICA 1,205.41 1,237.40 1,310.15 469.11 1,460.00 .00 (1,460.00) 30-113-68-10-9-800- 72210 VRS Pension Contribution 2,527.70 2,694.96 2,868.10 610.66 3,173.00 .00 (3,173.00) 30-113-68-10-9-800- 72300 Group Health and Dental Insurance 1,923.04 2,002.16 1,998.16 665.68 2,486.00 2,486.00 .00 30-113-68-10-9-800- 72400 VRS Group Life Insurance 211.20 217.26 231.30 49.24 256.00 .00 (256.00) 30-113-68-10-9-800- 72750 VRS Retiree Health Care Credit 193.50 196.24 208.80 44.46 231.00 .00 (231.00) 30-113-68-10-9-800- 73175 Repair/Maint- Computer 3,205.50 1,596.33 2,929.85 3,695.20 3,200.00 3,200.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76305 ITRT 731.64 .00 .00 .00 1,000.00 600.00 (400.00) 30-113-68-10-9-800- 76515 Software-Instructional .00 4,638.50 3,170.00 6,240.75 3,175.00 3,975.00 800.00 30-113-68-10-9-800- 76530 Computer Supplies 2,580.94 2,857.81 3,229.38 3,423.76 4,400.00 4,400.00 .00 30-113-68-10-9-800- 76545 Technology Repair and Replace .00 .00 137,723.43 5,858.97 .00 .00 .00 30-113-68-10-9-800- 78050 Technology Addl VPSA Eligible 20,400.00 20,257.48 1,949.07 1,012.44 20,600.00 20,600.00 .00 Program 800 - Technology Totals $49,374.68 $52,537.44 $173,128.07 $28,283.81 $59,137.00 $35,261.00 ($23,876.00) Level 9 - District Wide Totals $49,374.68 $52,537.44 $173,128.07 $28,283.81 $59,137.00 $35,261.00 ($23,876.00) Sub-Function 10 - Classroom Instruction Totals $49,374.68 $52,537.44 $173,128.07 $28,283.81 $59,137.00 $35,261.00 ($23,876.00) Function 68 - Technology Totals $49,374.68 $52,537.44 $173,128.07 $28,283.81 $59,137.00 $35,261.00 ($23,876.00) Locations 113 - Carver Elementary Totals $3,757,392.23 $3,862,967.71 $4,188,205.28 $2,896,685.92 $4,251,759.00 $4,272,609.00 $20,850.00 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 1,602,170.36 1,527,401.03 1,611,253.05 1,104,160.13 1,712,361.00 1,607,017.00 (105,344.00) 30-114-61-10-2-110- 71151 Compensation-Instructional Asst 98,703.64 104,327.83 109,251.56 76,270.79 117,410.00 149,156.00 31,746.00 30-114-61-10-2-110- 71520 Compensation-Substitutes 32,307.29 32,215.87 58,472.87 34,901.99 43,000.00 43,000.00 .00 30-114-61-10-2-110- 71522 Compensation-REWIP Retirees 10,956.96 10,570.81 11,552.00 6,009.84 8,322.00 18,002.00 9,680.00 30-114-61-10-2-110- 71650 Compensation-NBC Teacher Bonus 20,000.00 20,000.00 15,000.00 12,000.00 10,000.00 10,000.00 .00 30-114-61-10-2-110- 71665 Bonus Payments To Teachers .00 51,084.00 .00 24,420.00 .00 .00 .00 30-114-61-10-2-110- 72100 FICA 125,274.97 123,013.12 130,222.25 91,768.94 144,669.00 139,779.00 (4,890.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72210 VRS Pension Contribution 240,885.70 238,343.32 242,171.60 154,761.96 304,108.00 291,876.00 (12,232.00) 30-114-61-10-2-110- 72220 VRS Hybrid Pension Contribution 23,289.10 30,963.83 43,467.60 21,901.36 .00 .00 .00 30-114-61-10-2-110- 72300 Group Health and Dental Insurance 214,759.16 206,498.16 209,290.20 141,550.64 222,884.00 251,492.00 28,608.00 30-114-61-10-2-110- 72400 VRS Group Life Insurance 22,070.70 21,712.99 23,029.50 14,243.82 24,519.00 23,533.00 (986.00) 30-114-61-10-2-110- 72510 Hybrid Disability Insurance 450.95 443.38 622.50 313.68 .00 .00 .00 30-114-61-10-2-110- 72600 Unemployment Compensation .00 879.91 .00 .00 .00 .00 .00 30-114-61-10-2-110- 72700 Workers Compensation 8,724.00 9,363.00 9,074.00 .00 10,000.00 10,000.00 .00 30-114-61-10-2-110- 72750 VRS Retiree Health Care Credit 20,217.40 19,606.54 20,795.50 12,861.84 22,140.00 21,250.00 (890.00) 30-114-61-10-2-110- 72800 Termination Pay for Vac/Sick Leave 1,840.00 5,200.00 .00 .00 .00 .00 .00 30-114-61-10-2-110- 72850 OPEB ARC 8,076.00 7,892.94 7,854.00 .00 .00 .00 .00 30-114-61-10-2-110- 73153 Repair & Maint - Music Dept 21.95 .00 .00 .00 .00 .00 .00 30-114-61-10-2-110- 76010 Agenda Books 1,088.64 1,191.30 1,040.25 1,035.90 1,200.00 1,200.00 .00 30-114-61-10-2-110- 76015 Allotment 16,538.52 23,219.69 23,509.09 18,246.47 19,119.00 19,667.00 548.00 30-114-61-10-2-110- 76045 Furniture and Equip <$5,000 1,853.66 9,479.44 2,278.53 4,120.01 4,459.00 4,300.00 (159.00) 30-114-61-10-2-110- 76085 School Improvement 193.16 100.00 241.90 .00 50.00 50.00 .00 30-114-61-10-2-110- 76135 Art Supplies and Equipment <$5,000 545.35 500.00 1,042.00 1,000.00 1,000.00 1,000.00 .00 30-114-61-10-2-110- 76325 Library Books and Supplies .00 99.98 .00 .00 .00 .00 .00 30-114-61-10-2-110- 76350 Music 175.47 172.76 143.65 .00 200.00 105.00 (95.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76360 Physical Education 498.00 12.00 284.14 200.00 200.00 200.00 .00 30-114-61-10-2-110- 76365 Reading 8,128.17 361.17 469.28 798.39 1,730.00 2,494.00 764.00 30-114-61-10-2-110- 76485 Supplies - Kindergarten 965.94 1,132.61 1,182.92 929.28 1,195.00 1,688.00 493.00 30-114-61-10-2-110- 76490 Supplies - First Grade 591.16 399.59 943.01 1,037.00 1,037.00 1,044.00 7.00 30-114-61-10-2-110- 76495 Supplies - Second Grade 524.72 334.79 1,134.74 806.19 1,128.00 866.00 (262.00) 30-114-61-10-2-110- 76500 Supplies - Third Grade 495.83 271.91 883.00 900.18 1,010.00 434.00 (576.00) 30-114-61-10-2-110- 76505 Supplies - Fourth Grade 804.08 814.84 1,008.47 672.82 746.00 1,135.00 389.00 30-114-61-10-2-110- 76510 Supplies - Fifth Grade 903.31 619.41 803.20 398.96 769.00 716.00 (53.00) Program 110 - Regular Instruction Totals $2,463,054.19 $2,448,226.22 $2,527,020.81 $1,725,310.19 $2,653,256.00 $2,600,004.00 ($53,252.00) Program 120 - Special Education 30-114-61-10-2-120- 71120 Compensation-Instructional Salaries 166,580.15 142,712.70 174,881.04 122,489.86 181,373.00 185,081.00 3,708.00 30-114-61-10-2-120- 71151 Compensation-Instructional Asst 25,578.99 28,838.67 34,108.88 26,681.47 35,722.00 41,553.00 5,831.00 30-114-61-10-2-120- 71520 Compensation-Substitutes 69.10 3,146.57 683.97 1,333.97 .00 .00 .00 30-114-61-10-2-120- 71650 Compensation-NBC Teacher Bonus 5,000.00 5,000.00 5,000.00 4,000.00 .00 .00 .00 30-114-61-10-2-120- 71665 Bonus Payments To Teachers .00 6,966.00 .00 7,740.00 .00 .00 .00 30-114-61-10-2-120- 72100 FICA 14,352.25 13,561.74 15,814.31 11,638.40 16,608.00 17,338.00 730.00 30-114-61-10-2-120- 72210 VRS Pension Contribution 18,809.67 14,316.23 20,353.00 14,978.82 36,081.00 37,667.00 1,586.00 30-114-61-10-2-120- 72220 VRS Hybrid Pension Contribution 10,969.40 14,030.14 14,010.00 7,621.10 .00 .00 .00 30-114-61-10-2-120- 72300 Group Health and Dental Insurance 28,872.40 25,794.18 19,737.18 18,945.32 25,746.00 25,746.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72400 VRS Group Life Insurance 2,487.78 2,285.43 2,770.50 1,822.14 2,909.00 3,037.00 128.00 30-114-61-10-2-120- 72510 Hybrid Disability Insurance 69.05 200.93 200.70 109.14 .00 .00 .00 30-114-61-10-2-120- 72750 VRS Retiree Health Care Credit 2,279.00 2,063.74 2,501.60 1,645.32 2,627.00 2,742.00 115.00 30-114-61-10-2-120- 76390 Sp Ed LD 531.83 633.06 630.04 560.87 633.00 913.00 280.00 30-114-61-10-2-120- 76410 Sp Ed ID 325.79 161.26 511.95 592.21 628.00 578.00 (50.00) 30-114-61-10-2-120- 76415 Sp Ed BD 103.60 .00 .00 .00 .00 .00 .00 30-114-61-10-2-120- 76438 Supplies - EL .00 .00 .00 .00 25.00 85.00 60.00 Program 120 - Special Education Totals $276,029.01 $259,710.65 $291,203.17 $220,158.62 $302,352.00 $314,740.00 $12,388.00 Level 2 - Elementary Totals $2,739,083.20 $2,707,936.87 $2,818,223.98 $1,945,468.81 $2,955,608.00 $2,914,744.00 ($40,864.00) Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 30-114-61-10-8-180- 71151 Compensation-Instructional Asst .00 .00 .00 .00 .00 .00 .00 30-114-61-10-8-180- 72100 FICA .00 .00 .00 .00 .00 .00 .00 30-114-61-10-8-180- 72220 VRS Hybrid Pension Contribution .00 .00 .00 .00 .00 .00 .00 30-114-61-10-8-180- 72400 VRS Group Life Insurance .00 .00 .00 .00 .00 .00 .00 30-114-61-10-8-180- 72750 VRS Retiree Health Care Credit .00 .00 .00 .00 .00 .00 .00 Program 180 - Pre-K Non- Sp Ed Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Level 8 - Pre-K Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $2,739,083.20 $2,707,936.87 $2,818,223.98 $1,945,468.81 $2,955,608.00 $2,914,744.00 ($40,864.00) Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-21-2-110- 71124 Compensation-Guidance Counselors 36,785.18 48,492.47 65,507.79 48,298.28 73,925.00 74,951.00 1,026.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 61 - Instruction Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-21-2-110- 71665 Bonus Payments To Teachers .00 1,470.60 .00 1,935.00 .00 .00 .00 30-114-61-21-2-110- 72100 FICA 2,773.68 3,803.44 4,819.89 3,683.17 5,655.00 5,734.00 79.00 30-114-61-21-2-110- 72210 VRS Pension Contribution 7,564.47 8,067.76 11,116.23 7,474.08 12,286.00 12,457.00 171.00 30-114-61-21-2-110- 72300 Group Health and Dental Insurance 1,681.12 .00 2,488.62 1,884.18 8,582.00 8,582.00 .00 30-114-61-21-2-110- 72400 VRS Group Life Insurance 631.94 650.49 896.32 602.64 991.00 1,004.00 13.00 30-114-61-21-2-110- 72750 VRS Retiree Health Care Credit 578.93 587.39 809.30 544.14 894.00 907.00 13.00 30-114-61-21-2-110- 76285 Guidance .00 41.46 134.61 25.00 25.00 25.00 .00 Program 110 - Regular Instruction Totals $50,015.32 $63,113.61 $85,772.76 $64,446.49 $102,358.00 $103,660.00 $1,302.00 Program 120 - Special Education 30-114-61-21-2-120- 71124 Compensation-Guidance Counselors 1,936.06 2,552.24 3,447.78 .00 .00 .00 .00 30-114-61-21-2-120- 71665 Bonus Payments To Teachers .00 77.40 .00 .00 .00 .00 .00 30-114-61-21-2-120- 72100 FICA 145.99 200.18 253.68 .00 .00 .00 .00 30-114-61-21-2-120- 72210 VRS Pension Contribution 398.13 424.62 585.07 .00 .00 .00 .00 30-114-61-21-2-120- 72300 Group Health and Dental Insurance 88.48 .00 130.98 .00 .00 .00 .00 30-114-61-21-2-120- 72400 VRS Group Life Insurance 33.26 34.24 47.18 .00 .00 .00 .00 30-114-61-21-2-120- 72750 VRS Retiree Health Care Credit 30.47 30.92 42.60 .00 .00 .00 .00 30-114-61-21-2-120- 76285 Guidance .00 2.18 7.09 .00 .00 .00 .00 Program 120 - Special Education Totals $2,632.39 $3,321.78 $4,514.38 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $52,647.71 $66,435.39 $90,287.14 $64,446.49 $102,358.00 $103,660.00 $1,302.00 Sub-Function 21 - Student Guidance Totals $52,647.71 $66,435.39 $90,287.14 $64,446.49 $102,358.00 $103,660.00 $1,302.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 71122 Compensation-Librarians 68,177.19 46,978.46 50,002.65 35,438.40 53,029.00 53,754.00 725.00 30-114-61-32-2-110- 71650 Compensation-NBC Teacher Bonus 5,000.00 .00 .00 .00 .00 .00 .00 30-114-61-32-2-110- 71665 Bonus Payments To Teachers .00 1,548.00 .00 1,548.00 .00 .00 .00 30-114-61-32-2-110- 72100 FICA 5,308.95 3,715.88 3,829.30 2,832.54 4,057.00 4,112.00 55.00 30-114-61-32-2-110- 72210 VRS Pension Contribution 10,518.00 7,812.73 8,275.40 5,285.88 8,813.00 8,934.00 121.00 30-114-61-32-2-110- 72300 Group Health and Dental Insurance 7,623.60 .00 .00 .00 8,582.00 8,582.00 .00 30-114-61-32-2-110- 72400 VRS Group Life Insurance 878.70 629.87 667.20 426.18 711.00 720.00 9.00 30-114-61-32-2-110- 72750 VRS Retiree Health Care Credit 804.90 568.83 602.50 384.84 642.00 650.00 8.00 30-114-61-32-2-110- 72800 Termination Pay for Vac/Sick Leave 2,780.00 .00 .00 .00 .00 .00 .00 30-114-61-32-2-110- 73130 Repair/Maint - Audio/Visual 567.78 832.98 519.18 557.28 550.00 650.00 100.00 30-114-61-32-2-110- 76155 Audio Visual Media 541.98 231.64 436.76 .00 500.00 500.00 .00 30-114-61-32-2-110- 76325 Library Books and Supplies 3,407.31 3,884.56 3,930.56 3,910.52 3,898.00 3,884.00 (14.00) 30-114-61-32-2-110- 76330 Library Reference Materials 1,768.75 2,013.39 1,185.67 1,176.94 940.00 954.00 14.00 30-114-61-32-2-110- 76355 Periodicals 422.35 407.91 628.74 215.72 800.00 800.00 .00 Program 110 - Regular Instruction Totals $107,799.51 $68,624.25 $70,077.96 $51,776.30 $82,522.00 $83,540.00 $1,018.00 Level 2 - Elementary Totals $107,799.51 $68,624.25 $70,077.96 $51,776.30 $82,522.00 $83,540.00 $1,018.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $107,799.51 $68,624.25 $70,077.96 $51,776.30 $82,522.00 $83,540.00 $1,018.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 71126 Compensation-Principals 45,421.56 98,397.51 104,055.96 72,834.00 109,259.00 109,251.00 (8.00) 30-114-61-41-2-110- 71127 Compensation-Asst Principals 81,702.48 48,653.98 65,631.81 45,143.48 69,535.00 69,530.00 (5.00) 30-114-61-41-2-110- 71150 Compensation-Clerical 35,436.28 36,751.37 41,602.62 31,668.75 43,589.00 47,385.00 3,796.00 30-114-61-41-2-110- 71200 Compensation-OT 513.15 406.97 224.50 153.77 2,000.00 2,000.00 .00 30-114-61-41-2-110- 71520 Compensation-Substitutes .00 2,267.92 3,215.88 1,425.34 .00 .00 .00 30-114-61-41-2-110- 71522 Compensation-REWIP Retirees 42,168.56 4,125.44 .00 .00 .00 .00 .00 30-114-61-41-2-110- 71665 Bonus Payments To Teachers .00 4,644.00 .00 4,644.00 .00 .00 .00 30-114-61-41-2-110- 72100 FICA 14,628.48 13,511.75 15,024.59 11,173.60 17,165.00 17,455.00 290.00 30-114-61-41-2-110- 72210 VRS Pension Contribution 23,503.66 32,401.15 35,041.56 24,189.10 36,960.00 37,589.00 629.00 30-114-61-41-2-110- 72300 Group Health and Dental Insurance 23,861.80 23,395.92 27,666.30 19,721.64 25,746.00 25,746.00 .00 30-114-61-41-2-110- 72400 VRS Group Life Insurance 1,963.58 2,612.39 2,825.32 1,950.26 2,980.00 3,031.00 51.00 30-114-61-41-2-110- 72750 VRS Retiree Health Care Credit 1,798.76 2,358.95 2,551.16 1,761.04 2,691.00 2,737.00 46.00 30-114-61-41-2-110- 72800 Termination Pay for Vac/Sick Leave 12,644.84 .00 .00 .00 .00 .00 .00 30-114-61-41-2-110- 73180 Repair/Maint - Other Contracted 14,511.66 11,901.00 9,924.85 5,483.05 12,000.00 12,000.00 .00 30-114-61-41-2-110- 75521 Travel-Principals 382.83 .00 59.00 .00 50.00 50.00 .00 30-114-61-41-2-110- 75803 Dues-Accreditation 89.00 178.00 89.00 89.00 342.00 342.00 .00 Program 110 - Regular Instruction Totals $298,626.64 $281,606.35 $307,912.55 $220,237.03 $322,317.00 $327,116.00 $4,799.00 Level 2 - Elementary Totals $298,626.64 $281,606.35 $307,912.55 $220,237.03 $322,317.00 $327,116.00 $4,799.00 Sub-Function 41 - Admin. Principals Office Totals $298,626.64 $281,606.35 $307,912.55 $220,237.03 $322,317.00 $327,116.00 $4,799.00 Function 61 - Instruction Totals $3,198,157.06 $3,124,602.86 $3,286,501.63 $2,281,928.63 $3,462,805.00 $3,429,060.00 ($33,745.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary 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 320.69 301.44 331.40 142.63 349.00 328.00 (21.00) Program 222 - Health Services Totals $320.69 $301.44 $331.40 $142.63 $349.00 $328.00 ($21.00) Level 9 - District Wide Totals $320.69 $301.44 $331.40 $142.63 $349.00 $328.00 ($21.00) Sub-Function 62 - Admin, Attend. & Health Totals $320.69 $301.44 $331.40 $142.63 $349.00 $328.00 ($21.00) Function 62 - Administration, Attend. & Health Totals $320.69 $301.44 $331.40 $142.63 $349.00 $328.00 ($21.00) 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 92,277.70 86,330.75 99,320.40 53,235.07 107,925.00 112,374.00 4,449.00 30-114-64-64-9-420- 71200 Compensation-OT 8,290.42 5,818.99 9,647.54 9,625.62 8,500.00 8,500.00 .00 30-114-64-64-9-420- 71520 Compensation-Substitutes 3,527.08 .00 67.08 .00 2,500.00 2,500.00 .00 30-114-64-64-9-420- 71665 Bonus Payments To Teachers .00 4,644.00 .00 3,870.00 .00 .00 .00 30-114-64-64-9-420- 72100 FICA 7,391.09 6,781.11 8,106.16 4,953.04 9,098.00 9,438.00 340.00 30-114-64-64-9-420- 72210 VRS Pension Contribution 7,483.20 7,113.45 7,519.44 1,596.92 7,884.00 8,117.00 233.00 30-114-64-64-9-420- 72220 VRS Hybrid Pension Contribution 79.63 .00 .00 2,847.60 .00 .00 .00 30-114-64-64-9-420- 72300 Group Health and Dental Insurance 20,966.88 22,113.24 22,504.32 11,040.46 24,070.00 25,626.00 1,556.00 30-114-64-64-9-420- 72400 VRS Group Life Insurance 1,172.10 1,172.67 1,239.48 609.18 1,446.00 1,446.00 .00 30-114-64-64-9-420- 72510 Hybrid Disability Insurance .00 .00 .00 42.43 .00 .00 .00 30-114-64-64-9-420- 72700 Workers Compensation 703.00 754.00 731.00 .00 1,000.00 1,000.00 .00 30-114-64-64-9-420- 72750 VRS Retiree Health Care Credit 744.74 783.90 1,075.32 528.94 1,238.00 1,239.00 1.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72850 OPEB ARC 655.00 921.80 772.00 .00 .00 .00 .00 30-114-64-64-9-420- 73180 Repair/Maint - Other Contracted 17,837.41 9,244.47 16,725.02 12,878.45 15,108.00 15,308.00 200.00 30-114-64-64-9-420- 74900 Building Maintenance -City 33,558.23 32,755.41 42,694.46 40,653.07 42,000.00 42,000.00 .00 30-114-64-64-9-420- 75001 Telecom/ Internet Services 4,645.70 3,401.20 3,495.34 1,799.10 5,400.00 5,000.00 (400.00) 30-114-64-64-9-420- 75004 Utilities - Electric 56,281.68 51,357.81 60,573.03 46,090.47 69,300.00 69,300.00 .00 30-114-64-64-9-420- 75005 Utilities - Natural Gas 7,962.65 11,225.52 14,607.17 17,005.57 13,125.00 20,000.00 6,875.00 30-114-64-64-9-420- 75009 Utilities - Water and Sewer 9,784.64 7,096.79 9,434.83 5,079.15 12,000.00 10,000.00 (2,000.00) 30-114-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 2,360.91 743.52 817.05 2,965.02 1,500.00 1,500.00 .00 30-114-64-64-9-420- 76110 Supplies - Operational 22,257.10 16,093.50 20,260.42 16,117.97 15,000.00 15,000.00 .00 Program 420 - Building Services Totals $297,979.16 $268,352.13 $319,590.06 $230,938.06 $337,094.00 $348,348.00 $11,254.00 Program 430 - Grounds Services 30-114-64-64-9-430- 74910 Grounds Maintenance-City 17,846.78 11,283.85 16,721.51 14,021.29 14,000.00 16,910.00 2,910.00 Program 430 - Grounds Services Totals $17,846.78 $11,283.85 $16,721.51 $14,021.29 $14,000.00 $16,910.00 $2,910.00 Level 9 - District Wide Totals $315,825.94 $279,635.98 $336,311.57 $244,959.35 $351,094.00 $365,258.00 $14,164.00 Sub-Function 64 - Operation & Maintenance Totals $315,825.94 $279,635.98 $336,311.57 $244,959.35 $351,094.00 $365,258.00 $14,164.00 Function 64 - Operation & Maintenance Totals $315,825.94 $279,635.98 $336,311.57 $244,959.35 $351,094.00 $365,258.00 $14,164.00 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-114-68-10-9-800- 71139 Compensation-ITRT 16,395.75 16,452.30 17,509.83 6,213.54 18,120.00 .00 (18,120.00) 30-114-68-10-9-800- 71665 Bonus Payments To Teachers .00 387.00 .00 .00 .00 .00 .00 30-114-68-10-9-800- 72100 FICA 1,205.41 1,237.39 1,310.15 469.11 1,386.00 .00 (1,386.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-114-68-10-9-800- 72210 VRS Pension Contribution 2,527.70 2,694.96 2,868.10 610.66 3,012.00 .00 (3,012.00) 30-114-68-10-9-800- 72300 Group Health and Dental Insurance 1,923.04 2,002.16 1,998.16 665.68 2,486.00 2,486.00 .00 30-114-68-10-9-800- 72400 VRS Group Life Insurance 211.20 217.26 231.30 49.24 243.00 .00 (243.00) 30-114-68-10-9-800- 72750 VRS Retiree Health Care Credit 193.50 196.24 208.80 44.46 219.00 .00 (219.00) 30-114-68-10-9-800- 73175 Repair/Maint- Computer 2,094.15 3,904.63 1,254.33 .00 3,000.00 3,000.00 .00 30-114-68-10-9-800- 76305 ITRT 366.75 423.72 363.77 239.92 1,075.00 1,000.00 (75.00) 30-114-68-10-9-800- 76515 Software-Instructional 4,134.30 3,531.07 4,224.47 3,262.75 4,225.00 3,845.00 (380.00) 30-114-68-10-9-800- 76530 Computer Supplies 3,491.14 4,418.20 4,016.10 4,157.12 4,485.00 4,485.00 .00 30-114-68-10-9-800- 76545 Technology Repair and Replace .00 .00 116,423.44 4,260.23 .00 .00 .00 30-114-68-10-9-800- 78050 Technology Addl VPSA Eligible 20,400.00 20,104.12 1,182.15 1,012.44 20,600.00 20,600.00 .00 Program 800 - Technology Totals $52,942.94 $55,569.05 $151,590.60 $20,985.15 $58,851.00 $35,416.00 ($23,435.00) Level 9 - District Wide Totals $52,942.94 $55,569.05 $151,590.60 $20,985.15 $58,851.00 $35,416.00 ($23,435.00) Sub-Function 10 - Classroom Instruction Totals $52,942.94 $55,569.05 $151,590.60 $20,985.15 $58,851.00 $35,416.00 ($23,435.00) Function 68 - Technology Totals $52,942.94 $55,569.05 $151,590.60 $20,985.15 $58,851.00 $35,416.00 ($23,435.00) Locations 114 - West Salem Elementary Totals $3,567,246.63 $3,460,109.33 $3,774,735.20 $2,548,015.76 $3,873,099.00 $3,830,062.00 ($43,037.00) 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 1,300,293.39 1,281,239.98 1,260,518.82 876,680.62 1,354,970.00 1,339,162.00 (15,808.00) 30-115-61-10-2-110- 71151 Compensation-Instructional Asst 72,715.49 72,335.88 91,199.30 71,900.20 93,469.00 151,012.00 57,543.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 56,883.73 42,227.70 52,426.66 47,981.14 55,000.00 55,000.00 .00 30-115-61-10-2-110- 71522 Compensation-REWIP Retirees 23,575.37 14,616.97 317.21 1,200.60 15,671.00 3,715.00 (11,956.00) 30-115-61-10-2-110- 71650 Compensation-NBC Teacher Bonus 5,000.00 5,000.00 .00 .00 2,500.00 2,500.00 .00 30-115-61-10-2-110- 71665 Bonus Payments To Teachers .00 44,892.00 .00 18,228.00 .00 .00 .00 30-115-61-10-2-110- 72100 FICA 101,221.01 101,097.86 99,446.64 72,809.16 116,403.00 118,681.00 2,278.00 30-115-61-10-2-110- 72210 VRS Pension Contribution 196,580.30 203,235.43 201,430.68 119,884.26 240,731.00 247,667.00 6,936.00 30-115-61-10-2-110- 72220 VRS Hybrid Pension Contribution 20,584.56 21,600.89 24,396.50 22,427.42 .00 .00 .00 30-115-61-10-2-110- 72300 Group Health and Dental Insurance 194,854.30 189,954.62 170,397.48 116,278.20 188,955.00 208,090.00 19,135.00 30-115-61-10-2-110- 72400 VRS Group Life Insurance 18,143.40 18,127.56 18,207.28 11,473.86 19,409.00 19,968.00 559.00 30-115-61-10-2-110- 72510 Hybrid Disability Insurance 331.33 309.37 349.40 321.12 .00 .00 .00 30-115-61-10-2-110- 72600 Unemployment Compensation .00 1,219.16 430.93 .00 .00 .00 .00 30-115-61-10-2-110- 72700 Workers Compensation 8,490.00 9,112.00 8,830.00 .00 10,000.00 10,000.00 .00 30-115-61-10-2-110- 72750 VRS Retiree Health Care Credit 16,619.80 16,369.13 16,440.90 10,360.92 17,526.00 18,031.00 505.00 30-115-61-10-2-110- 72850 OPEB ARC 8,076.00 7,892.94 7,552.00 .00 .00 .00 .00 30-115-61-10-2-110- 73153 Repair & Maint - Music Dept 444.90 450.32 498.02 .00 450.00 450.00 .00 30-115-61-10-2-110- 73154 Repair & Maint - PE Equipment 164.00 120.80 163.98 163.98 164.00 150.00 (14.00) 30-115-61-10-2-110- 76010 Agenda Books 1,200.00 .00 .00 1,232.77 1,240.00 1,240.00 .00 30-115-61-10-2-110- 76015 Allotment 20,868.25 14,382.42 18,288.54 21,741.44 17,775.00 19,618.00 1,843.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76045 Furniture and Equip <$5,000 1,749.82 539.89 499.96 76.76 500.00 500.00 .00 30-115-61-10-2-110- 76085 School Improvement 109.67 426.73 59.47 97.79 100.00 100.00 .00 30-115-61-10-2-110- 76135 Art Supplies and Equipment <$5,000 1,244.09 440.40 999.87 530.47 1,000.00 1,000.00 .00 30-115-61-10-2-110- 76350 Music 459.55 455.81 434.13 647.30 450.00 450.00 .00 30-115-61-10-2-110- 76360 Physical Education 723.60 530.81 720.37 778.62 720.00 720.00 .00 30-115-61-10-2-110- 76365 Reading 836.79 9,932.82 2,874.86 630.00 610.00 700.00 90.00 30-115-61-10-2-110- 76485 Supplies - Kindergarten 1,037.96 751.62 571.51 1,046.12 670.00 850.00 180.00 30-115-61-10-2-110- 76490 Supplies - First Grade 775.30 621.88 1,006.74 1,546.59 1,000.00 850.00 (150.00) 30-115-61-10-2-110- 76495 Supplies - Second Grade 880.03 541.53 898.91 897.98 900.00 850.00 (50.00) 30-115-61-10-2-110- 76500 Supplies - Third Grade 719.94 564.35 870.16 848.65 850.00 850.00 .00 30-115-61-10-2-110- 76505 Supplies - Fourth Grade 692.00 939.49 995.02 942.78 975.00 850.00 (125.00) 30-115-61-10-2-110- 76510 Supplies - Fifth Grade 792.81 547.41 683.21 923.83 931.00 1,000.00 69.00 Program 110 - Regular Instruction Totals $2,056,067.39 $2,060,477.77 $1,981,508.55 $1,401,650.58 $2,142,969.00 $2,204,004.00 $61,035.00 Program 120 - Special Education 30-115-61-10-2-120- 71120 Compensation-Instructional Salaries 176,651.59 188,088.50 220,321.14 146,501.82 234,694.00 314,282.00 79,588.00 30-115-61-10-2-120- 71151 Compensation-Instructional Asst 17,313.88 .00 .00 .00 17,300.00 .00 (17,300.00) 30-115-61-10-2-120- 71520 Compensation-Substitutes 1,990.57 1,312.14 3,687.37 12,704.82 .00 .00 .00 30-115-61-10-2-120- 71665 Bonus Payments To Teachers .00 5,418.00 .00 9,288.00 .00 .00 .00 30-115-61-10-2-120- 72100 FICA 14,578.96 14,533.26 16,909.59 12,978.67 19,278.00 24,043.00 4,765.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72210 VRS Pension Contribution 19,207.30 21,593.89 22,385.92 17,483.64 41,881.00 52,234.00 10,353.00 30-115-61-10-2-120- 72220 VRS Hybrid Pension Contribution 11,189.00 9,475.36 14,043.00 4,635.00 .00 .00 .00 30-115-61-10-2-120- 72300 Group Health and Dental Insurance 23,729.56 16,769.15 26,148.96 19,706.12 34,118.00 34,118.00 .00 30-115-61-10-2-120- 72400 VRS Group Life Insurance 2,539.50 2,505.03 2,930.39 1,783.34 3,377.00 4,211.00 834.00 30-115-61-10-2-120- 72510 Hybrid Disability Insurance 199.98 135.69 201.12 66.35 .00 .00 .00 30-115-61-10-2-120- 72750 VRS Retiree Health Care Credit 2,326.20 2,261.99 2,652.22 1,610.29 3,049.00 3,803.00 754.00 30-115-61-10-2-120- 72800 Termination Pay for Vac/Sick Leave 5,460.00 .00 .00 .00 .00 .00 .00 30-115-61-10-2-120- 76390 Sp Ed LD 541.08 .00 617.84 541.73 625.00 625.00 .00 30-115-61-10-2-120- 76392 Sp Ed CC 1,041.39 902.68 1,535.00 2,460.20 1,360.00 1,360.00 .00 30-115-61-10-2-120- 76438 Supplies - EL .00 .00 .00 .00 140.00 140.00 .00 Program 120 - Special Education Totals $276,769.01 $262,995.69 $311,432.55 $229,759.98 $355,822.00 $434,816.00 $78,994.00 Program 180 - Pre-K Non- Sp Ed 30-115-61-10-2-180- 71120 Compensation-Instructional Salaries .00 .00 .00 26,680.02 .00 53,360.00 53,360.00 30-115-61-10-2-180- 71665 Bonus Payments To Teachers .00 .00 .00 1,548.00 .00 .00 .00 30-115-61-10-2-180- 72100 FICA .00 .00 .00 1,767.81 .00 4,082.00 4,082.00 30-115-61-10-2-180- 72220 VRS Hybrid Pension Contribution .00 .00 .00 5,321.04 .00 .00 .00 30-115-61-10-2-180- 72300 Group Health and Dental Insurance .00 .00 .00 5,717.84 .00 8,868.00 8,868.00 30-115-61-10-2-180- 72400 VRS Group Life Insurance .00 .00 .00 429.00 .00 715.00 715.00 30-115-61-10-2-180- 72510 Hybrid Disability Insurance .00 .00 .00 76.20 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 180 - Pre-K Non- Sp Ed 30-115-61-10-2-180- 72750 VRS Retiree Health Care Credit .00 .00 .00 387.42 .00 646.00 646.00 Program 180 - Pre-K Non- Sp Ed Totals $0.00 $0.00 $0.00 $41,927.33 $0.00 $67,671.00 $67,671.00 Level 2 - Elementary Totals $2,332,836.40 $2,323,473.46 $2,292,941.10 $1,673,337.89 $2,498,791.00 $2,706,491.00 $207,700.00 Sub-Function 10 - Classroom Instruction Totals $2,332,836.40 $2,323,473.46 $2,292,941.10 $1,673,337.89 $2,498,791.00 $2,706,491.00 $207,700.00 Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-21-2-110- 71124 Compensation-Guidance Counselors 58,729.95 59,019.22 77,681.17 57,392.38 87,881.00 87,478.00 (403.00) 30-115-61-21-2-110- 71665 Bonus Payments To Teachers .00 1,470.60 .00 1,935.00 .00 .00 .00 30-115-61-21-2-110- 72100 FICA 4,445.42 4,577.19 5,732.41 4,360.78 6,723.00 6,692.00 (31.00) 30-115-61-21-2-110- 72210 VRS Pension Contribution 9,208.83 9,818.65 12,974.05 8,723.28 14,606.00 14,539.00 (67.00) 30-115-61-21-2-110- 72300 Group Health and Dental Insurance 9,527.21 10,129.75 12,182.67 8,559.90 3,529.00 3,529.00 .00 30-115-61-21-2-110- 72400 VRS Group Life Insurance 769.41 791.63 1,046.14 703.32 1,178.00 1,172.00 (6.00) 30-115-61-21-2-110- 72750 VRS Retiree Health Care Credit 704.80 714.82 944.58 635.10 1,063.00 1,058.00 (5.00) 30-115-61-21-2-110- 76195 Career Education 110.49 .00 127.02 219.50 135.00 135.00 .00 30-115-61-21-2-110- 76285 Guidance 261.25 116.09 307.50 275.04 275.00 275.00 .00 Program 110 - Regular Instruction Totals $83,757.36 $86,637.95 $110,995.54 $82,804.30 $115,390.00 $114,878.00 ($512.00) Program 120 - Special Education 30-115-61-21-2-120- 71124 Compensation-Guidance Counselors 3,091.05 3,106.28 4,088.48 .00 .00 .00 .00 30-115-61-21-2-120- 71665 Bonus Payments To Teachers .00 77.40 .00 .00 .00 .00 .00 30-115-61-21-2-120- 72100 FICA 233.97 240.91 301.71 .00 .00 .00 .00 30-115-61-21-2-120- 72210 VRS Pension Contribution 484.67 516.77 682.85 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 61 - Instruction Sub-Function 21 - Student Guidance Level 2 - Elementary Program 120 - Special Education 30-115-61-21-2-120- 72300 Group Health and Dental Insurance 501.43 533.15 641.19 .00 .00 .00 .00 30-115-61-21-2-120- 72400 VRS Group Life Insurance 40.49 41.66 55.06 .00 .00 .00 .00 30-115-61-21-2-120- 72750 VRS Retiree Health Care Credit 37.10 37.62 49.72 .00 .00 .00 .00 30-115-61-21-2-120- 76195 Career Education 5.82 .00 6.69 .00 .00 .00 .00 30-115-61-21-2-120- 76285 Guidance 13.75 6.11 16.18 .00 .00 .00 .00 Program 120 - Special Education Totals $4,408.28 $4,559.90 $5,841.88 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $88,165.64 $91,197.85 $116,837.42 $82,804.30 $115,390.00 $114,878.00 ($512.00) Sub-Function 21 - Student Guidance Totals $88,165.64 $91,197.85 $116,837.42 $82,804.30 $115,390.00 $114,878.00 ($512.00) Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-32-2-110- 71122 Compensation-Librarians 66,779.35 66,948.05 71,552.46 50,347.69 75,078.00 76,104.00 1,026.00 30-115-61-32-2-110- 71650 Compensation-NBC Teacher Bonus 5,000.00 5,000.00 5,000.00 4,000.00 .00 .00 .00 30-115-61-32-2-110- 71665 Bonus Payments To Teachers .00 1,548.00 .00 1,548.00 .00 .00 .00 30-115-61-32-2-110- 72100 FICA 5,309.00 5,533.03 5,667.80 3,992.97 5,743.00 5,822.00 79.00 30-115-61-32-2-110- 72210 VRS Pension Contribution 10,318.50 11,003.52 11,716.30 7,483.68 12,478.00 12,648.00 170.00 30-115-61-32-2-110- 72300 Group Health and Dental Insurance 5,975.76 6,085.68 6,646.72 4,772.92 8,529.00 8,529.00 .00 30-115-61-32-2-110- 72400 VRS Group Life Insurance 862.10 887.17 944.60 603.36 1,006.00 1,020.00 14.00 30-115-61-32-2-110- 72750 VRS Retiree Health Care Credit 789.70 801.13 853.00 544.86 908.00 921.00 13.00 30-115-61-32-2-110- 73130 Repair/Maint - Audio/Visual 850.00 219.68 875.95 849.98 850.00 850.00 .00 30-115-61-32-2-110- 76155 Audio Visual Media 989.83 11.99 1,079.65 1,099.19 1,100.00 1,100.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76325 Library Books and Supplies 1,401.16 17.84 1,539.73 1,522.21 1,575.00 1,470.00 (105.00) 30-115-61-32-2-110- 76330 Library Reference Materials 935.35 953.19 953.19 965.44 860.00 965.00 105.00 30-115-61-32-2-110- 76355 Periodicals 200.00 18.00 106.00 108.92 200.00 200.00 .00 Program 110 - Regular Instruction Totals $99,410.75 $99,027.28 $106,935.40 $77,839.22 $108,327.00 $109,629.00 $1,302.00 Level 2 - Elementary Totals $99,410.75 $99,027.28 $106,935.40 $77,839.22 $108,327.00 $109,629.00 $1,302.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $99,410.75 $99,027.28 $106,935.40 $77,839.22 $108,327.00 $109,629.00 $1,302.00 Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-41-2-110- 71126 Compensation-Principals 102,149.04 102,280.29 107,807.04 75,460.00 113,197.00 113,190.00 (7.00) 30-115-61-41-2-110- 71127 Compensation-Asst Principals 61,910.06 62,840.55 70,994.39 35,541.86 75,271.00 70,755.00 (4,516.00) 30-115-61-41-2-110- 71150 Compensation-Clerical 32,811.62 34,680.00 39,004.03 30,441.27 41,261.00 45,335.00 4,074.00 30-115-61-41-2-110- 71200 Compensation-OT 103.27 276.73 651.07 335.11 2,000.00 2,000.00 .00 30-115-61-41-2-110- 71520 Compensation-Substitutes 437.36 .00 1,072.88 .00 .00 .00 .00 30-115-61-41-2-110- 71522 Compensation-REWIP Retirees 10,546.94 12,016.05 12,946.53 12,141.02 .00 .00 .00 30-115-61-41-2-110- 71665 Bonus Payments To Teachers .00 4,644.00 .00 4,644.00 .00 .00 .00 30-115-61-41-2-110- 72100 FICA 14,840.24 15,604.30 17,165.87 11,476.90 17,727.00 17,693.00 (34.00) 30-115-61-41-2-110- 72210 VRS Pension Contribution 25,652.00 27,416.38 29,716.82 19,497.42 38,181.00 38,106.00 (75.00) 30-115-61-41-2-110- 72220 VRS Hybrid Pension Contribution 5,283.96 5,755.56 6,531.00 5,023.12 .00 .00 .00 30-115-61-41-2-110- 72300 Group Health and Dental Insurance 20,656.80 20,359.12 21,805.54 11,452.32 25,588.00 25,588.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72400 VRS Group Life Insurance 2,584.60 2,674.52 2,922.40 1,976.98 3,078.00 3,072.00 (6.00) 30-115-61-41-2-110- 72510 Hybrid Disability Insurance 80.22 82.38 93.48 71.92 .00 .00 .00 30-115-61-41-2-110- 72750 VRS Retiree Health Care Credit 2,367.60 2,415.04 2,638.99 1,785.12 2,780.00 2,774.00 (6.00) 30-115-61-41-2-110- 73160 Repair/Maint - School Office Equipment 12,884.80 17,701.99 10,058.90 6,932.26 14,155.00 15,155.00 1,000.00 30-115-61-41-2-110- 75521 Travel-Principals 137.01 239.00 626.33 239.00 1,000.00 1,000.00 .00 30-115-61-41-2-110- 75803 Dues-Accreditation 380.00 239.00 239.00 239.00 240.00 240.00 .00 Program 110 - Regular Instruction Totals $292,825.52 $309,224.91 $324,274.27 $217,257.30 $334,478.00 $334,908.00 $430.00 Level 2 - Elementary Totals $292,825.52 $309,224.91 $324,274.27 $217,257.30 $334,478.00 $334,908.00 $430.00 Sub-Function 41 - Admin. Principals Office Totals $292,825.52 $309,224.91 $324,274.27 $217,257.30 $334,478.00 $334,908.00 $430.00 Function 61 - Instruction Totals $2,813,238.31 $2,822,923.50 $2,840,988.19 $2,051,238.71 $3,056,986.00 $3,265,906.00 $208,920.00 Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 30-115-62-62-9-222- 76100 Supplies - Nursing 523.44 548.29 457.71 274.62 567.00 567.00 .00 Program 222 - Health Services Totals $523.44 $548.29 $457.71 $274.62 $567.00 $567.00 $0.00 Level 9 - District Wide Totals $523.44 $548.29 $457.71 $274.62 $567.00 $567.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $523.44 $548.29 $457.71 $274.62 $567.00 $567.00 $0.00 Function 62 - Administration, Attend. & Health Totals $523.44 $548.29 $457.71 $274.62 $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 114,987.44 110,828.10 105,419.92 77,883.97 125,911.00 114,978.00 (10,933.00) 30-115-64-64-9-420- 71200 Compensation-OT 8,380.16 14,431.44 10,247.23 6,620.01 8,500.00 8,500.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 71520 Compensation-Substitutes .00 32.76 .00 .00 1,000.00 1,000.00 .00 30-115-64-64-9-420- 71665 Bonus Payments To Teachers .00 5,418.00 .00 4,644.00 .00 .00 .00 30-115-64-64-9-420- 72100 FICA 9,133.19 9,584.00 8,126.38 6,446.39 10,359.00 9,523.00 (836.00) 30-115-64-64-9-420- 72210 VRS Pension Contribution 9,673.32 9,139.14 9,389.16 6,547.52 10,533.00 10,363.00 (170.00) 30-115-64-64-9-420- 72220 VRS Hybrid Pension Contribution 356.32 643.06 454.00 361.14 .00 .00 .00 30-115-64-64-9-420- 72300 Group Health and Dental Insurance 26,817.90 26,314.87 33,753.28 18,859.61 16,326.00 17,363.00 1,037.00 30-115-64-64-9-420- 72400 VRS Group Life Insurance 1,369.25 1,404.23 1,332.26 1,027.12 1,667.00 1,541.00 (126.00) 30-115-64-64-9-420- 72510 Hybrid Disability Insurance 37.76 147.45 104.20 99.36 .00 .00 .00 30-115-64-64-9-420- 72700 Workers Compensation 703.00 754.00 731.00 .00 1,000.00 1,000.00 .00 30-115-64-64-9-420- 72750 VRS Retiree Health Care Credit 930.72 985.38 1,165.72 887.84 1,436.00 1,332.00 (104.00) 30-115-64-64-9-420- 72850 OPEB ARC 655.00 460.90 515.00 .00 .00 .00 .00 30-115-64-64-9-420- 73180 Repair/Maint - Other Contracted 14,641.96 9,920.62 16,637.27 17,780.97 17,942.00 18,142.00 200.00 30-115-64-64-9-420- 74900 Building Maintenance -City 33,790.03 37,097.69 39,825.98 47,408.34 33,200.00 33,200.00 .00 30-115-64-64-9-420- 75001 Telecom/ Internet Services 5,111.66 4,033.08 4,155.20 2,258.74 5,400.00 5,000.00 (400.00) 30-115-64-64-9-420- 75004 Utilities - Electric 63,455.26 65,296.54 71,952.31 49,099.05 86,100.00 82,000.00 (4,100.00) 30-115-64-64-9-420- 75005 Utilities - Natural Gas 8,613.68 12,607.45 15,347.60 14,756.56 16,000.00 18,000.00 2,000.00 30-115-64-64-9-420- 75009 Utilities - Water and Sewer 7,628.76 7,436.58 10,930.59 5,770.62 11,550.00 10,550.00 (1,000.00) 30-115-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 3,228.93 5,062.64 1,696.25 365.03 1,708.00 1,708.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76110 Supplies - Operational 11,732.15 13,325.06 13,288.42 15,753.75 15,000.00 15,000.00 .00 Program 420 - Building Services Totals $321,246.49 $334,922.99 $345,071.77 $276,570.02 $363,632.00 $349,200.00 ($14,432.00) Program 430 - Grounds Services 30-115-64-64-9-430- 74910 Grounds Maintenance-City 13,742.62 12,413.61 11,923.28 19,176.74 12,000.00 14,340.00 2,340.00 Program 430 - Grounds Services Totals $13,742.62 $12,413.61 $11,923.28 $19,176.74 $12,000.00 $14,340.00 $2,340.00 Level 9 - District Wide Totals $334,989.11 $347,336.60 $356,995.05 $295,746.76 $375,632.00 $363,540.00 ($12,092.00) Sub-Function 64 - Operation & Maintenance Totals $334,989.11 $347,336.60 $356,995.05 $295,746.76 $375,632.00 $363,540.00 ($12,092.00) Function 64 - Operation & Maintenance Totals $334,989.11 $347,336.60 $356,995.05 $295,746.76 $375,632.00 $363,540.00 ($12,092.00) Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-115-68-10-9-800- 71139 Compensation-ITRT 16,395.75 16,452.30 17,509.83 18,460.86 18,120.00 36,742.00 18,622.00 30-115-68-10-9-800- 71665 Bonus Payments To Teachers .00 387.00 .00 774.00 .00 .00 .00 30-115-68-10-9-800- 72100 FICA 1,205.41 1,237.39 1,310.15 1,452.63 1,386.00 2,811.00 1,425.00 30-115-68-10-9-800- 72210 VRS Pension Contribution 2,527.70 2,694.96 2,868.10 3,053.26 3,012.00 6,107.00 3,095.00 30-115-68-10-9-800- 72300 Group Health and Dental Insurance 1,923.04 2,002.16 1,998.16 2,086.50 2,486.00 2,486.00 .00 30-115-68-10-9-800- 72400 VRS Group Life Insurance 211.20 217.26 231.30 246.20 243.00 492.00 249.00 30-115-68-10-9-800- 72750 VRS Retiree Health Care Credit 193.50 196.24 208.80 222.30 219.00 445.00 226.00 30-115-68-10-9-800- 73175 Repair/Maint- Computer 2,122.49 2,155.23 2,736.56 63.89 2,100.00 2,100.00 .00 30-115-68-10-9-800- 76305 ITRT 152.65 .00 265.96 289.87 300.00 300.00 .00 30-115-68-10-9-800- 76515 Software-Instructional 2,120.00 2,132.63 2,925.00 2,987.75 2,505.00 2,505.00 .00 30-115-68-10-9-800- 76530 Computer Supplies 3,017.44 2,993.70 3,245.62 3,499.13 2,750.00 2,750.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76545 Technology Repair and Replace .00 .00 151,923.44 5,413.85 .00 .00 .00 30-115-68-10-9-800- 78050 Technology Addl VPSA Eligible 20,400.00 20,146.33 1,194.56 1,100.83 20,600.00 20,600.00 .00 Program 800 - Technology Totals $50,269.18 $50,615.20 $186,417.48 $39,651.07 $53,721.00 $77,338.00 $23,617.00 Level 9 - District Wide Totals $50,269.18 $50,615.20 $186,417.48 $39,651.07 $53,721.00 $77,338.00 $23,617.00 Sub-Function 10 - Classroom Instruction Totals $50,269.18 $50,615.20 $186,417.48 $39,651.07 $53,721.00 $77,338.00 $23,617.00 Function 68 - Technology Totals $50,269.18 $50,615.20 $186,417.48 $39,651.07 $53,721.00 $77,338.00 $23,617.00 Locations 115 - South Salem Elementary Totals $3,199,020.04 $3,221,423.59 $3,384,858.43 $2,386,911.16 $3,486,906.00 $3,707,351.00 $220,445.00 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 1,582,330.12 1,541,945.00 1,584,394.07 1,066,400.61 1,694,237.00 1,550,113.00 (144,124.00) 30-116-61-10-2-110- 71151 Compensation-Instructional Asst 94,442.81 82,870.16 100,393.30 80,840.24 137,090.00 132,538.00 (4,552.00) 30-116-61-10-2-110- 71200 Compensation-OT .00 .00 .00 7.14 .00 .00 .00 30-116-61-10-2-110- 71520 Compensation-Substitutes 41,076.01 23,375.33 51,175.18 37,752.00 36,000.00 36,000.00 .00 30-116-61-10-2-110- 71522 Compensation-REWIP Retirees 6,748.40 6,687.01 6,020.13 9,925.57 24,001.00 40,275.00 16,274.00 30-116-61-10-2-110- 71650 Compensation-NBC Teacher Bonus 10,000.00 10,000.00 10,000.00 8,000.00 5,000.00 5,000.00 .00 30-116-61-10-2-110- 71665 Bonus Payments To Teachers .00 50,310.00 .00 27,144.48 .00 .00 .00 30-116-61-10-2-110- 72100 FICA 124,426.36 122,621.81 127,102.31 89,518.77 145,069.00 134,940.00 (10,129.00) 30-116-61-10-2-110- 72210 VRS Pension Contribution 213,412.30 228,887.24 227,668.02 131,622.34 304,367.00 279,657.00 (24,710.00) 30-116-61-10-2-110- 72220 VRS Hybrid Pension Contribution 45,832.84 40,449.92 51,616.00 40,326.28 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72300 Group Health and Dental Insurance 219,493.84 232,529.02 226,321.38 163,800.62 200,130.00 232,508.00 32,378.00 30-116-61-10-2-110- 72400 VRS Group Life Insurance 21,658.90 21,715.37 22,517.35 14,042.65 24,540.00 22,548.00 (1,992.00) 30-116-61-10-2-110- 72510 Hybrid Disability Insurance 695.70 579.32 739.20 611.68 .00 .00 .00 30-116-61-10-2-110- 72600 Unemployment Compensation .00 954.48 .00 .00 .00 .00 .00 30-116-61-10-2-110- 72700 Workers Compensation 8,466.00 9,087.00 8,806.00 .00 10,000.00 10,000.00 .00 30-116-61-10-2-110- 72750 VRS Retiree Health Care Credit 19,840.40 19,608.85 20,333.06 12,665.00 22,159.00 20,360.00 (1,799.00) 30-116-61-10-2-110- 72800 Termination Pay for Vac/Sick Leave .00 4,320.00 6,823.60 .00 .00 .00 .00 30-116-61-10-2-110- 72850 OPEB ARC 8,731.00 10,427.90 9,785.00 .00 .00 .00 .00 30-116-61-10-2-110- 73153 Repair & Maint - Music Dept 247.52 272.12 285.55 378.81 353.00 352.00 (1.00) 30-116-61-10-2-110- 73154 Repair & Maint - PE Equipment 430.00 .00 132.88 490.00 490.00 848.00 358.00 30-116-61-10-2-110- 76010 Agenda Books 1,064.00 1,102.00 1,000.00 1,000.00 1,000.00 1,000.00 .00 30-116-61-10-2-110- 76015 Allotment 25,402.00 19,748.21 20,858.77 20,012.47 20,857.00 19,826.00 (1,031.00) 30-116-61-10-2-110- 76045 Furniture and Equip <$5,000 1,425.00 1,747.78 2,029.68 996.41 4,976.00 4,487.00 (489.00) 30-116-61-10-2-110- 76085 School Improvement .00 87.98 .00 69.95 100.00 100.00 .00 30-116-61-10-2-110- 76135 Art Supplies and Equipment <$5,000 1,245.33 1,580.59 1,393.38 1,145.19 1,150.00 1,263.00 113.00 30-116-61-10-2-110- 76195 Career Education 51.08 44.35 58.96 .00 .00 .00 .00 30-116-61-10-2-110- 76350 Music 336.76 342.40 347.42 362.28 342.00 354.00 12.00 30-116-61-10-2-110- 76360 Physical Education 655.93 448.00 601.00 550.20 712.00 480.00 (232.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76365 Reading 211.64 185.72 323.67 419.00 419.00 490.00 71.00 30-116-61-10-2-110- 76485 Supplies - Kindergarten 660.00 625.04 698.08 673.66 795.00 535.00 (260.00) 30-116-61-10-2-110- 76490 Supplies - First Grade 450.11 668.48 757.22 621.71 624.00 736.00 112.00 30-116-61-10-2-110- 76495 Supplies - Second Grade 975.61 359.40 430.88 746.90 820.00 860.00 40.00 30-116-61-10-2-110- 76500 Supplies - Third Grade 173.12 887.64 573.00 355.00 355.00 780.00 425.00 30-116-61-10-2-110- 76505 Supplies - Fourth Grade 390.00 591.20 678.26 527.12 543.00 264.00 (279.00) 30-116-61-10-2-110- 76510 Supplies - Fifth Grade 233.09 478.57 525.00 225.00 225.00 639.00 414.00 Program 110 - Regular Instruction Totals $2,431,105.87 $2,435,537.89 $2,484,388.35 $1,711,231.08 $2,636,354.00 $2,496,953.00 ($139,401.00) Program 120 - Special Education 30-116-61-10-2-120- 71120 Compensation-Instructional Salaries 116,670.43 142,393.29 188,079.19 131,523.30 198,126.00 193,830.00 (4,296.00) 30-116-61-10-2-120- 71151 Compensation-Instructional Asst 17,282.19 32,083.83 37,844.18 28,138.16 39,694.00 43,644.00 3,950.00 30-116-61-10-2-120- 71520 Compensation-Substitutes 829.20 345.50 .00 .00 .00 .00 .00 30-116-61-10-2-120- 71522 Compensation-REWIP Retirees 300.15 5,395.89 6,057.63 6,013.33 .00 .00 .00 30-116-61-10-2-120- 71665 Bonus Payments To Teachers .00 7,740.00 .00 10,836.00 .00 .00 .00 30-116-61-10-2-120- 72100 FICA 10,408.77 14,100.91 17,686.56 13,473.22 18,193.00 18,167.00 (26.00) 30-116-61-10-2-120- 72210 VRS Pension Contribution 2,712.60 3,024.54 3,541.70 2,399.82 39,526.00 39,468.00 (58.00) 30-116-61-10-2-120- 72220 VRS Hybrid Pension Contribution 18,986.41 26,039.25 33,660.83 21,281.18 .00 .00 .00 30-116-61-10-2-120- 72300 Group Health and Dental Insurance 17,628.28 28,460.40 38,387.04 25,015.30 22,080.00 22,080.00 .00 30-116-61-10-2-120- 72400 VRS Group Life Insurance 1,812.86 2,343.34 2,999.45 1,909.26 3,187.00 3,182.00 (5.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72510 Hybrid Disability Insurance 225.70 372.81 482.09 304.68 .00 .00 .00 30-116-61-10-2-120- 72600 Unemployment Compensation .00 77.50 756.00 .00 .00 .00 .00 30-116-61-10-2-120- 72750 VRS Retiree Health Care Credit 1,660.66 2,115.90 2,708.52 1,724.10 2,878.00 2,873.00 (5.00) 30-116-61-10-2-120- 76390 Sp Ed LD 311.12 376.55 600.00 151.41 329.00 305.00 (24.00) 30-116-61-10-2-120- 76400 Sp Ed ED Preschool 643.59 596.52 654.56 230.69 522.00 .00 (522.00) 30-116-61-10-2-120- 76438 Supplies - EL .00 138.37 271.86 71.91 369.00 234.00 (135.00) Program 120 - Special Education Totals $189,471.96 $265,604.60 $333,729.61 $243,072.36 $324,904.00 $323,783.00 ($1,121.00) Program 140 - Gifted 30-116-61-10-2-140- 72100 FICA .00 .00 .00 14.04 .00 .00 .00 30-116-61-10-2-140- 72800 Termination Pay for Vac/Sick Leave .00 .00 .00 183.33 .00 .00 .00 Program 140 - Gifted Totals $0.00 $0.00 $0.00 $197.37 $0.00 $0.00 $0.00 Program 180 - Pre-K Non- Sp Ed 30-116-61-10-2-180- 71110 Compensation-Administrative .00 15,319.73 18,038.32 13,352.76 17,134.00 17,949.00 815.00 30-116-61-10-2-180- 71120 Compensation-Instructional Salaries 152,288.04 153,637.58 171,957.00 88,906.52 180,555.00 120,494.00 (60,061.00) 30-116-61-10-2-180- 71665 Bonus Payments To Teachers .00 8,127.00 .00 3,483.00 .00 .00 .00 30-116-61-10-2-180- 72100 FICA 10,395.67 11,826.78 12,498.56 6,905.85 15,123.00 10,591.00 (4,532.00) 30-116-61-10-2-180- 72210 VRS Pension Contribution 16,264.70 19,901.00 22,017.50 8,006.50 32,856.00 23,009.00 (9,847.00) 30-116-61-10-2-180- 72220 VRS Hybrid Pension Contribution 7,614.10 8,215.57 9,273.80 5,907.42 .00 .00 .00 30-116-61-10-2-180- 72300 Group Health and Dental Insurance 21,670.70 23,517.94 26,248.00 14,041.56 21,634.00 21,634.00 .00 30-116-61-10-2-180- 72400 VRS Group Life Insurance 1,994.90 2,266.91 2,522.90 1,121.78 2,649.00 1,855.00 (794.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72510 Hybrid Disability Insurance 147.57 117.64 132.80 84.60 .00 .00 .00 30-116-61-10-2-180- 72750 VRS Retiree Health Care Credit 1,827.40 2,046.99 2,278.20 1,012.98 2,392.00 1,675.00 (717.00) 30-116-61-10-2-180- 72800 Termination Pay for Vac/Sick Leave 4,600.00 .00 .00 .00 .00 .00 .00 30-116-61-10-2-180- 73255 Professional Development .00 592.09 .00 .00 .00 .00 .00 Program 180 - Pre-K Non- Sp Ed Totals $216,803.08 $245,569.23 $264,967.08 $142,822.97 $272,343.00 $197,207.00 ($75,136.00) Level 2 - Elementary Totals $2,837,380.91 $2,946,711.72 $3,083,085.04 $2,097,323.78 $3,233,601.00 $3,017,943.00 ($215,658.00) Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 30-116-61-10-8-180- 71120 Compensation-Instructional Salaries .00 8,828.84 .00 .00 .00 .00 .00 30-116-61-10-8-180- 71151 Compensation-Instructional Asst 13,199.72 13,635.76 10,839.48 12,382.80 17,319.00 19,578.00 2,259.00 30-116-61-10-8-180- 71520 Compensation-Substitutes .00 .00 .00 474.20 .00 .00 .00 30-116-61-10-8-180- 71665 Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00 .00 30-116-61-10-8-180- 72100 FICA 945.46 1,424.70 804.81 961.10 1,325.00 1,498.00 173.00 30-116-61-10-8-180- 72210 VRS Pension Contribution .00 1,036.88 .00 .00 .00 .00 .00 30-116-61-10-8-180- 72220 VRS Hybrid Pension Contribution 2,108.80 2,347.85 2,741.30 1,952.36 2,878.00 3,254.00 376.00 30-116-61-10-8-180- 72300 Group Health and Dental Insurance 5,836.00 6,593.98 6,646.72 4,772.92 6,500.00 6,500.00 .00 30-116-61-10-8-180- 72400 VRS Group Life Insurance 176.20 331.26 221.00 157.38 232.00 262.00 30.00 30-116-61-10-8-180- 72510 Hybrid Disability Insurance .00 33.62 39.30 27.96 .00 .00 .00 30-116-61-10-8-180- 72750 VRS Retiree Health Care Credit 161.40 299.12 199.60 142.14 210.00 237.00 27.00 30-116-61-10-8-180- 73037 Contractual Services - Other 1,175.06 1,175.06 3,827.52 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 30-116-61-10-8-180- 73255 Professional Development 15.27 (1,454.43).00 .00 .00 .00 .00 30-116-61-10-8-180- 76435 Supplies - Instructional 3,965.50 2,377.29 825.82 .00 .00 .00 .00 Program 180 - Pre-K Non- Sp Ed Totals $27,583.41 $38,177.93 $26,145.55 $20,870.86 $28,464.00 $31,329.00 $2,865.00 Level 8 - Pre-K Totals $27,583.41 $38,177.93 $26,145.55 $20,870.86 $28,464.00 $31,329.00 $2,865.00 Sub-Function 10 - Classroom Instruction Totals $2,864,964.32 $2,984,889.65 $3,109,230.59 $2,118,194.64 $3,262,065.00 $3,049,272.00 ($212,793.00) Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-21-2-110- 71124 Compensation-Guidance Counselors 52,534.01 52,752.27 70,971.25 52,496.58 78,926.00 80,021.00 1,095.00 30-116-61-21-2-110- 71665 Bonus Payments To Teachers .00 1,470.60 .00 1,935.00 .00 .00 .00 30-116-61-21-2-110- 72100 FICA 3,860.07 3,981.77 5,155.76 3,999.63 6,038.00 6,122.00 84.00 30-116-61-21-2-110- 72210 VRS Pension Contribution 8,229.85 8,776.29 11,868.25 7,979.58 13,118.00 13,299.00 181.00 30-116-61-21-2-110- 72300 Group Health and Dental Insurance 7,307.25 7,608.13 10,087.63 7,393.38 8,040.00 8,040.00 .00 30-116-61-21-2-110- 72400 VRS Group Life Insurance 687.61 707.56 956.74 643.32 1,058.00 1,072.00 14.00 30-116-61-21-2-110- 72750 VRS Retiree Health Care Credit 629.85 638.95 864.02 580.86 955.00 968.00 13.00 30-116-61-21-2-110- 76285 Guidance 121.29 152.95 137.75 162.11 167.00 197.00 30.00 Program 110 - Regular Instruction Totals $73,369.93 $76,088.52 $100,041.40 $75,190.46 $108,302.00 $109,719.00 $1,417.00 Program 120 - Special Education 30-116-61-21-2-120- 71124 Compensation-Guidance Counselors 2,764.95 2,776.44 3,735.33 .00 .00 .00 .00 30-116-61-21-2-120- 71665 Bonus Payments To Teachers .00 77.40 .00 .00 .00 .00 .00 30-116-61-21-2-120- 72100 FICA 203.16 209.57 271.36 .00 .00 .00 .00 30-116-61-21-2-120- 72210 VRS Pension Contribution 433.15 461.91 624.65 .00 .00 .00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72300 Group Health and Dental Insurance 384.59 400.43 530.93 .00 .00 .00 .00 30-116-61-21-2-120- 72400 VRS Group Life Insurance 36.19 37.24 50.36 .00 .00 .00 .00 30-116-61-21-2-120- 72750 VRS Retiree Health Care Credit 33.15 33.63 45.48 .00 .00 .00 .00 30-116-61-21-2-120- 76285 Guidance 6.39 8.05 7.25 .00 .00 .00 .00 Program 120 - Special Education Totals $3,861.58 $4,004.67 $5,265.36 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $77,231.51 $80,093.19 $105,306.76 $75,190.46 $108,302.00 $109,719.00 $1,417.00 Sub-Function 21 - Student Guidance Totals $77,231.51 $80,093.19 $105,306.76 $75,190.46 $108,302.00 $109,719.00 $1,417.00 Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-32-2-110- 71122 Compensation-Librarians 61,082.00 61,098.88 65,948.00 40,065.58 68,822.00 58,907.00 (9,915.00) 30-116-61-32-2-110- 71665 Bonus Payments To Teachers .00 1,548.00 .00 1,548.00 .00 .00 .00 30-116-61-32-2-110- 72100 FICA 4,440.98 4,543.33 5,123.09 3,180.84 5,265.00 4,506.00 (759.00) 30-116-61-32-2-110- 72210 VRS Pension Contribution 9,428.40 10,064.10 10,740.00 5,777.58 11,438.00 9,790.00 (1,648.00) 30-116-61-32-2-110- 72300 Group Health and Dental Insurance 7,691.84 8,008.56 7,999.20 1,333.00 8,040.00 8,040.00 .00 30-116-61-32-2-110- 72400 VRS Group Life Insurance 787.70 811.40 865.90 465.84 922.00 789.00 (133.00) 30-116-61-32-2-110- 72750 VRS Retiree Health Care Credit 721.60 732.73 781.90 420.60 833.00 713.00 (120.00) 30-116-61-32-2-110- 72800 Termination Pay for Vac/Sick Leave .00 .00 5,420.00 .00 .00 .00 .00 30-116-61-32-2-110- 73130 Repair/Maint - Audio/Visual 1,006.21 567.21 444.75 485.49 500.00 500.00 .00 30-116-61-32-2-110- 76155 Audio Visual Media 507.78 199.80 .00 77.97 150.00 150.00 .00 30-116-61-32-2-110- 76325 Library Books and Supplies 2,201.57 3,477.08 3,216.42 2,787.00 3,300.00 3,700.00 400.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-32-2-110- 76330 Library Reference Materials 935.35 953.19 953.19 1,285.48 1,300.00 1,300.00 .00 30-116-61-32-2-110- 76355 Periodicals 162.79 300.00 103.87 266.27 300.00 300.00 .00 Program 110 - Regular Instruction Totals $88,966.22 $92,304.28 $101,596.32 $57,693.65 $100,870.00 $88,695.00 ($12,175.00) Level 2 - Elementary Totals $88,966.22 $92,304.28 $101,596.32 $57,693.65 $100,870.00 $88,695.00 ($12,175.00) Sub-Function 32 - Instr. Sup. - Media Services Totals $88,966.22 $92,304.28 $101,596.32 $57,693.65 $100,870.00 $88,695.00 ($12,175.00) Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-41-2-110- 71126 Compensation-Principals 99,144.96 99,576.48 105,915.00 74,135.36 111,211.00 111,203.00 (8.00) 30-116-61-41-2-110- 71127 Compensation-Asst Principals 72,076.02 73,514.61 81,160.45 56,640.02 85,762.00 85,757.00 (5.00) 30-116-61-41-2-110- 71150 Compensation-Clerical 44,243.84 44,618.61 51,012.58 37,416.21 53,306.00 55,725.00 2,419.00 30-116-61-41-2-110- 71200 Compensation-OT 2,579.78 32.18 393.56 170.80 4,500.00 4,500.00 .00 30-116-61-41-2-110- 71520 Compensation-Substitutes 3,212.16 772.84 2,781.60 327.92 .00 .00 .00 30-116-61-41-2-110- 71665 Bonus Payments To Teachers .00 4,644.00 .00 4,644.00 .00 .00 .00 30-116-61-41-2-110- 72100 FICA 15,525.17 15,422.48 16,537.02 12,344.94 19,491.00 19,675.00 184.00 30-116-61-41-2-110- 72210 VRS Pension Contribution 33,694.74 36,218.02 39,457.42 28,129.60 41,596.00 41,996.00 400.00 30-116-61-41-2-110- 72300 Group Health and Dental Insurance 22,674.32 23,618.88 25,503.50 18,266.20 24,120.00 24,120.00 .00 30-116-61-41-2-110- 72400 VRS Group Life Insurance 2,815.02 2,920.10 3,181.22 2,172.70 3,354.00 3,386.00 32.00 30-116-61-41-2-110- 72750 VRS Retiree Health Care Credit 2,578.70 2,636.72 2,872.68 1,961.92 3,028.00 3,057.00 29.00 30-116-61-41-2-110- 73160 Repair/Maint - School Office Equipment 13,940.16 14,295.24 12,119.07 8,070.86 13,000.00 13,000.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 75521 Travel-Principals 399.90 .00 .00 .00 1,300.00 575.00 (725.00) 30-116-61-41-2-110- 75803 Dues-Accreditation .00 .00 .00 .00 350.00 350.00 .00 Program 110 - Regular Instruction Totals $312,884.77 $318,270.16 $340,934.10 $244,280.53 $361,018.00 $363,344.00 $2,326.00 Level 2 - Elementary Totals $312,884.77 $318,270.16 $340,934.10 $244,280.53 $361,018.00 $363,344.00 $2,326.00 Sub-Function 41 - Admin. Principals Office Totals $312,884.77 $318,270.16 $340,934.10 $244,280.53 $361,018.00 $363,344.00 $2,326.00 Function 61 - Instruction Totals $3,344,046.82 $3,475,557.28 $3,657,067.77 $2,495,359.28 $3,832,255.00 $3,611,030.00 ($221,225.00) 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 469.23 559.17 615.55 400.02 592.00 684.00 92.00 Program 222 - Health Services Totals $469.23 $559.17 $615.55 $400.02 $592.00 $684.00 $92.00 Level 9 - District Wide Totals $469.23 $559.17 $615.55 $400.02 $592.00 $684.00 $92.00 Sub-Function 62 - Admin, Attend. & Health Totals $469.23 $559.17 $615.55 $400.02 $592.00 $684.00 $92.00 Function 62 - Administration, Attend. & Health Totals $469.23 $559.17 $615.55 $400.02 $592.00 $684.00 $92.00 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 101,681.29 103,341.29 101,742.90 65,048.25 115,889.00 125,784.00 9,895.00 30-116-64-64-9-420- 71200 Compensation-OT 5,487.99 6,064.99 10,405.05 13,201.55 6,500.00 6,500.00 .00 30-116-64-64-9-420- 71520 Compensation-Substitutes 761.52 .00 .00 .00 1,500.00 1,500.00 .00 30-116-64-64-9-420- 71665 Bonus Payments To Teachers .00 5,418.00 .00 3,096.00 .00 .00 .00 30-116-64-64-9-420- 72100 FICA 7,547.46 8,003.36 8,146.90 6,061.61 9,478.00 10,234.00 756.00 30-116-64-64-9-420- 72210 VRS Pension Contribution 7,815.48 7,453.98 7,496.16 5,408.40 8,307.00 9,019.00 712.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72220 VRS Hybrid Pension Contribution 79.58 .00 616.99 424.04 .00 .00 .00 30-116-64-64-9-420- 72300 Group Health and Dental Insurance 22,606.20 24,036.12 19,521.58 13,916.60 22,819.00 23,856.00 1,037.00 30-116-64-64-9-420- 72400 VRS Group Life Insurance 1,213.38 1,216.11 1,353.55 933.32 1,513.00 1,686.00 173.00 30-116-64-64-9-420- 72510 Hybrid Disability Insurance .00 .00 120.16 91.14 .00 .00 .00 30-116-64-64-9-420- 72600 Unemployment Compensation .00 228.98 .00 .00 .00 .00 .00 30-116-64-64-9-420- 72700 Workers Compensation 703.00 754.00 731.00 .00 1,000.00 1,000.00 .00 30-116-64-64-9-420- 72750 VRS Retiree Health Care Credit 774.36 815.79 1,173.30 803.16 1,295.00 1,441.00 146.00 30-116-64-64-9-420- 72800 Termination Pay for Vac/Sick Leave 107.04 .00 608.36 .00 .00 .00 .00 30-116-64-64-9-420- 72850 OPEB ARC 655.00 691.35 515.00 .00 .00 .00 .00 30-116-64-64-9-420- 73180 Repair/Maint - Other Contracted 15,946.30 11,552.76 11,495.37 19,881.64 16,108.00 16,308.00 200.00 30-116-64-64-9-420- 74900 Building Maintenance -City 22,190.72 27,211.78 46,032.26 25,285.06 49,370.00 49,370.00 .00 30-116-64-64-9-420- 75001 Telecom/ Internet Services 7,965.53 5,114.85 4,975.84 2,433.40 7,920.00 5,000.00 (2,920.00) 30-116-64-64-9-420- 75004 Utilities - Electric 54,418.35 56,265.19 58,522.97 40,231.52 70,000.00 65,000.00 (5,000.00) 30-116-64-64-9-420- 75005 Utilities - Natural Gas 5,362.74 7,829.81 9,603.52 11,278.16 9,975.00 14,000.00 4,025.00 30-116-64-64-9-420- 75009 Utilities - Water and Sewer 5,522.53 5,774.01 9,759.90 5,020.84 9,000.00 9,000.00 .00 30-116-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 326.77 4,916.75 512.76 .00 1,500.00 1,500.00 .00 30-116-64-64-9-420- 76110 Supplies - Operational 18,923.82 16,042.18 25,570.71 25,809.19 15,000.00 15,000.00 .00 Program 420 - Building Services Totals $280,089.06 $292,731.30 $318,904.28 $238,923.88 $347,174.00 $356,198.00 $9,024.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 430 - Grounds Services 30-116-64-64-9-430- 74910 Grounds Maintenance-City 11,704.11 14,631.01 15,667.76 22,904.83 14,000.00 18,460.00 4,460.00 Program 430 - Grounds Services Totals $11,704.11 $14,631.01 $15,667.76 $22,904.83 $14,000.00 $18,460.00 $4,460.00 Level 9 - District Wide Totals $291,793.17 $307,362.31 $334,572.04 $261,828.71 $361,174.00 $374,658.00 $13,484.00 Sub-Function 64 - Operation & Maintenance Totals $291,793.17 $307,362.31 $334,572.04 $261,828.71 $361,174.00 $374,658.00 $13,484.00 Function 64 - Operation & Maintenance Totals $291,793.17 $307,362.31 $334,572.04 $261,828.71 $361,174.00 $374,658.00 $13,484.00 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-116-68-10-9-800- 71139 Compensation-ITRT 16,395.75 16,452.30 17,509.83 18,460.86 18,120.00 36,742.00 18,622.00 30-116-68-10-9-800- 71665 Bonus Payments To Teachers .00 387.00 .00 774.00 .00 .00 .00 30-116-68-10-9-800- 72100 FICA 1,205.47 1,237.40 1,309.85 1,452.48 1,386.00 2,811.00 1,425.00 30-116-68-10-9-800- 72210 VRS Pension Contribution 2,527.80 2,694.89 2,868.00 3,053.22 3,012.00 6,107.00 3,095.00 30-116-68-10-9-800- 72300 Group Health and Dental Insurance 1,922.72 2,002.08 1,998.00 2,086.42 2,486.00 2,486.00 .00 30-116-68-10-9-800- 72400 VRS Group Life Insurance 211.10 217.36 231.10 246.14 243.00 492.00 249.00 30-116-68-10-9-800- 72750 VRS Retiree Health Care Credit 193.30 196.07 208.80 222.30 219.00 445.00 226.00 30-116-68-10-9-800- 73175 Repair/Maint- Computer 1,073.48 2,113.98 1,790.67 570.37 2,100.00 2,100.00 .00 30-116-68-10-9-800- 76305 ITRT 355.15 .00 362.78 275.39 350.00 350.00 .00 30-116-68-10-9-800- 76515 Software-Instructional 1,904.16 2,634.50 4,450.00 3,802.14 4,529.00 2,375.00 (2,154.00) 30-116-68-10-9-800- 76530 Computer Supplies 2,693.92 2,857.81 3,229.38 4,099.99 9,250.00 6,250.00 (3,000.00) 30-116-68-10-9-800- 76545 Technology Repair and Replace .00 .00 127,073.44 4,260.23 .00 .00 .00 30-116-68-10-9-800- 78050 Technology Addl VPSA Eligible 20,400.00 17,035.28 2,288.99 1,012.44 20,600.00 20,600.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 Program 800 - Technology Totals $48,882.85 $47,828.67 $163,320.84 $40,315.98 $62,295.00 $80,758.00 $18,463.00 Level 9 - District Wide Totals $48,882.85 $47,828.67 $163,320.84 $40,315.98 $62,295.00 $80,758.00 $18,463.00 Sub-Function 10 - Classroom Instruction Totals $48,882.85 $47,828.67 $163,320.84 $40,315.98 $62,295.00 $80,758.00 $18,463.00 Function 68 - Technology Totals $48,882.85 $47,828.67 $163,320.84 $40,315.98 $62,295.00 $80,758.00 $18,463.00 Locations 116 - East Salem Elementary Totals $3,685,192.07 $3,831,307.43 $4,155,576.20 $2,797,903.99 $4,256,316.00 $4,067,130.00 ($189,186.00) 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 55,248.96 58,546.33 61,369.46 43,035.16 64,771.00 65,508.00 737.00 30-119-61-10-2-127- 71151 Compensation-Instructional Asst 147,784.22 157,229.11 170,862.47 125,119.51 190,980.00 214,807.00 23,827.00 30-119-61-10-2-127- 71665 Bonus Payments To Teachers .00 17,028.00 .00 15,480.00 .00 .00 .00 30-119-61-10-2-127- 72100 FICA 13,405.65 15,445.61 16,378.50 13,257.24 19,565.00 21,444.00 1,879.00 30-119-61-10-2-127- 72210 VRS Pension Contribution 15,969.40 15,101.15 13,050.42 6,532.44 15,876.00 9,317.00 (6,559.00) 30-119-61-10-2-127- 72220 VRS Hybrid Pension Contribution 16,182.54 20,395.13 27,064.13 21,420.54 26,630.00 37,271.00 10,641.00 30-119-61-10-2-127- 72300 Group Health and Dental Insurance 59,260.12 53,336.96 57,006.16 38,205.20 66,528.00 66,528.00 .00 30-119-61-10-2-127- 72400 VRS Group Life Insurance 2,686.36 2,862.03 3,234.29 2,253.72 3,427.00 3,756.00 329.00 30-119-61-10-2-127- 72510 Hybrid Disability Insurance 248.94 292.12 387.52 306.78 269.00 269.00 .00 30-119-61-10-2-127- 72750 VRS Retiree Health Care Credit 2,460.50 2,584.24 2,920.20 2,035.02 3,095.00 3,392.00 297.00 30-119-61-10-2-127- 73010 Autism Support Services .00 .00 3,656.25 .00 2,667.00 2,667.00 .00 30-119-61-10-2-127- 73275 Therapeutic Services -Sp Ed .00 8,049.94 10,446.76 715.11 8,900.00 8,900.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76435 Supplies - Instructional 437.34 3,375.47 1,187.15 1,503.58 1,667.00 1,667.00 .00 Program 127 - Regional Sp Ed Program Totals $313,684.03 $354,246.09 $367,563.31 $269,864.30 $404,375.00 $435,526.00 $31,151.00 Level 2 - Elementary Totals $313,684.03 $354,246.09 $367,563.31 $269,864.30 $404,375.00 $435,526.00 $31,151.00 Level 3 - Secondary Program 127 - Regional Sp Ed Program 30-119-61-10-3-127- 71120 Compensation-Instructional Salaries 66,790.92 67,124.92 67,539.74 51,664.74 77,735.00 78,652.00 917.00 30-119-61-10-3-127- 71151 Compensation-Instructional Asst 83,441.55 85,474.19 82,078.29 58,467.09 96,388.00 103,935.00 7,547.00 30-119-61-10-3-127- 71200 Compensation-OT .00 .00 .00 21.44 .00 .00 .00 30-119-61-10-3-127- 71665 Bonus Payments To Teachers .00 9,288.00 .00 6,192.00 .00 .00 .00 30-119-61-10-3-127- 72100 FICA 10,310.66 11,650.48 11,224.12 8,630.76 13,320.00 13,968.00 648.00 30-119-61-10-3-127- 72210 VRS Pension Contribution 16,507.10 17,900.50 16,030.29 10,514.37 19,759.00 24,277.00 4,518.00 30-119-61-10-3-127- 72220 VRS Hybrid Pension Contribution 7,577.04 7,744.81 8,940.42 5,616.32 9,180.00 6,069.00 (3,111.00) 30-119-61-10-3-127- 72300 Group Health and Dental Insurance 42,459.36 32,581.62 25,872.24 15,399.48 39,281.00 39,281.00 .00 30-119-61-10-3-127- 72400 VRS Group Life Insurance 2,012.10 2,067.64 2,013.20 1,300.51 2,333.00 2,447.00 114.00 30-119-61-10-3-127- 72510 Hybrid Disability Insurance 115.00 110.91 128.00 80.40 115.00 115.00 .00 30-119-61-10-3-127- 72750 VRS Retiree Health Care Credit 1,843.20 1,867.00 1,817.89 1,174.35 2,107.00 2,209.00 102.00 30-119-61-10-3-127- 73010 Autism Support Services .00 .00 .00 .00 2,667.00 2,667.00 .00 30-119-61-10-3-127- 73275 Therapeutic Services -Sp Ed .00 11,151.80 10,344.94 752.00 8,900.00 8,900.00 .00 30-119-61-10-3-127- 76435 Supplies - Instructional 641.59 915.89 1,341.80 1,713.71 1,667.00 1,667.00 .00 Program 127 - Regional Sp Ed Program Totals $231,698.52 $247,877.76 $227,330.93 $161,527.17 $273,452.00 $284,187.00 $10,735.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 119 - Regional Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Totals $231,698.52 $247,877.76 $227,330.93 $161,527.17 $273,452.00 $284,187.00 $10,735.00 Level 4 - Middle Program 127 - Regional Sp Ed Program 30-119-61-10-4-127- 71120 Compensation-Instructional Salaries 63,606.00 67,270.00 73,652.40 36,285.32 74,380.00 49,898.00 (24,482.00) 30-119-61-10-4-127- 71151 Compensation-Instructional Asst 35,499.26 49,142.91 39,914.34 53,228.98 57,492.00 105,489.00 47,997.00 30-119-61-10-4-127- 71665 Bonus Payments To Teachers .00 6,192.00 .00 4,644.00 .00 .00 .00 30-119-61-10-4-127- 72100 FICA 6,933.89 8,429.38 7,665.33 6,839.25 10,088.00 11,887.00 1,799.00 30-119-61-10-4-127- 72210 VRS Pension Contribution 9,973.40 11,179.01 11,773.30 335.26 15,039.00 20,660.00 5,621.00 30-119-61-10-4-127- 72220 VRS Hybrid Pension Contribution 5,692.20 8,022.73 6,607.10 14,255.28 6,878.00 5,165.00 (1,713.00) 30-119-61-10-4-127- 72300 Group Health and Dental Insurance 25,918.68 30,868.84 24,342.24 24,279.58 40,680.00 40,680.00 .00 30-119-61-10-4-127- 72400 VRS Group Life Insurance 1,308.69 1,548.09 1,481.90 1,176.41 1,767.00 2,082.00 315.00 30-119-61-10-4-127- 72510 Hybrid Disability Insurance 86.42 114.90 94.70 204.18 98.00 98.00 .00 30-119-61-10-4-127- 72750 VRS Retiree Health Care Credit 1,198.90 1,397.92 1,338.10 1,062.27 1,596.00 1,880.00 284.00 30-119-61-10-4-127- 73010 Autism Support Services .00 .00 .00 .00 2,667.00 2,667.00 .00 30-119-61-10-4-127- 73275 Therapeutic Services -Sp Ed .00 11,151.80 9,327.44 368.39 8,900.00 8,900.00 .00 30-119-61-10-4-127- 76435 Supplies - Instructional 330.30 659.64 1,217.56 2,914.53 1,667.00 4,000.00 2,333.00 Program 127 - Regional Sp Ed Program Totals $150,547.74 $195,977.22 $177,414.41 $145,593.45 $221,252.00 $253,406.00 $32,154.00 Level 4 - Middle Totals $150,547.74 $195,977.22 $177,414.41 $145,593.45 $221,252.00 $253,406.00 $32,154.00 Sub-Function 10 - Classroom Instruction Totals $695,930.29 $798,101.07 $772,308.65 $576,984.92 $899,079.00 $973,119.00 $74,040.00 Function 61 - Instruction Totals $695,930.29 $798,101.07 $772,308.65 $576,984.92 $899,079.00 $973,119.00 $74,040.00 Locations 119 - Regional Totals $695,930.29 $798,101.07 $772,308.65 $576,984.92 $899,079.00 $973,119.00 $74,040.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 211 - Board Services 30-121-62-62-9-211- 71111 Compensation-Board Members 20,000.04 19,400.04 20,150.04 13,333.36 20,001.00 20,001.00 .00 30-121-62-62-9-211- 72100 FICA 1,530.04 1,484.14 1,541.45 1,020.00 1,531.00 1,531.00 .00 30-121-62-62-9-211- 73080 Legal Services 22,671.73 16,341.13 46,171.00 7,483.50 45,000.00 45,000.00 .00 30-121-62-62-9-211- 75300 Insurance - General Liability 44,196.00 44,267.00 37,255.00 36,094.00 54,000.00 38,191.00 (15,809.00) 30-121-62-62-9-211- 75501 Travel-Board Members 4,710.01 2,170.58 8,571.73 10,801.61 6,000.00 6,000.00 .00 30-121-62-62-9-211- 75802 Dues 26,365.74 21,292.31 19,070.00 23,021.01 24,060.00 24,060.00 .00 Program 211 - Board Services Totals $119,473.56 $104,955.20 $132,759.22 $91,753.48 $150,592.00 $134,783.00 ($15,809.00) Program 212 - Exec Admin Services 30-121-62-62-9-212- 71110 Compensation-Administrative 71,418.84 77,443.38 84,833.64 67,469.96 88,814.00 88,806.00 (8.00) 30-121-62-62-9-212- 71112 Compensation-Superintendent 178,700.10 185,222.15 199,454.95 124,203.36 183,750.00 186,305.00 2,555.00 30-121-62-62-9-212- 71113 Compensation-Asst Superintendent 138,558.00 140,543.76 138,921.33 94,022.64 141,043.00 141,034.00 (9.00) 30-121-62-62-9-212- 71150 Compensation-Clerical 79,322.80 88,026.91 94,621.70 70,940.38 103,112.00 109,393.00 6,281.00 30-121-62-62-9-212- 71200 Compensation-OT 1,157.83 962.99 1,192.01 295.06 3,000.00 2,000.00 (1,000.00) 30-121-62-62-9-212- 71522 Compensation-REWIP Retirees .00 .00 7,380.00 3,285.00 22,434.00 18,720.00 (3,714.00) 30-121-62-62-9-212- 71625 Compensation-Travel Allowance 2,400.00 2,400.00 3,300.00 2,400.00 3,600.00 3,600.00 .00 30-121-62-62-9-212- 71630 Compensation-Phone Allowance .00 .00 1,350.00 1,200.00 1,800.00 1,800.00 .00 30-121-62-62-9-212- 71665 Bonus Payments To Teachers .00 6,830.42 .00 6,838.76 .00 .00 .00 30-121-62-62-9-212- 72100 FICA 37,303.38 38,249.96 43,456.65 26,046.24 45,101.00 45,893.00 792.00 30-121-62-62-9-212- 72210 VRS Pension Contribution 73,984.48 76,142.70 76,559.07 55,197.54 81,110.00 88,383.00 7,273.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72220 VRS Hybrid Pension Contribution .00 .00 714.32 3,203.92 .00 .00 .00 30-121-62-62-9-212- 72300 Group Health and Dental Insurance 49,167.60 52,390.73 51,994.65 35,698.32 53,450.00 55,784.00 2,334.00 30-121-62-62-9-212- 72400 VRS Group Life Insurance 6,827.64 7,106.08 7,197.81 5,192.48 8,050.00 7,126.00 (924.00) 30-121-62-62-9-212- 72500 Disability Insurance 457.50 .00 1,425.95 1,521.85 2,119.00 2,119.00 .00 30-121-62-62-9-212- 72510 Hybrid Disability Insurance .00 .00 10.22 45.92 .00 .00 .00 30-121-62-62-9-212- 72700 Workers Compensation 2,340.00 2,514.00 2,436.00 .00 5,000.00 5,000.00 .00 30-121-62-62-9-212- 72750 VRS Retiree Health Care Credit 6,254.40 6,416.74 6,499.45 4,688.72 7,269.00 6,435.00 (834.00) 30-121-62-62-9-212- 72800 Termination Pay for Vac/Sick Leave 390.54 .00 12,114.97 .00 .00 .00 .00 30-121-62-62-9-212- 72802 Deferred Compensation Contribution 20,274.36 20,348.77 16,908.19 4,968.16 7,350.00 7,452.00 102.00 30-121-62-62-9-212- 72805 Auto Allowance 7,200.00 .00 .00 .00 .00 .00 .00 30-121-62-62-9-212- 72850 OPEB ARC 2,183.00 2,189.28 2,446.00 .00 .00 .00 .00 30-121-62-62-9-212- 73035 Consultants 43,195.00 35,204.00 39,940.24 26,887.00 42,000.00 42,000.00 .00 30-121-62-62-9-212- 73060 Emergency Notification Services 7,581.50 7,976.50 7,552.50 7,552.50 8,300.00 8,300.00 .00 30-121-62-62-9-212- 73115 Printing Services 16,312.29 10,199.55 12,945.43 15,128.10 14,660.00 14,660.00 .00 30-121-62-62-9-212- 73160 Repair/Maint - School Office Equipment 3,558.70 3,396.00 3,435.14 2,644.55 13,000.00 6,000.00 (7,000.00) 30-121-62-62-9-212- 73205 Software Licensing Fees 68,136.67 75,371.72 80,680.89 80,662.21 82,249.00 95,317.00 13,068.00 30-121-62-62-9-212- 75200 Postage 11,017.79 11,119.39 11,038.78 5,200.65 16,164.00 14,000.00 (2,164.00) 30-121-62-62-9-212- 75503 Travel- Superintendent 5,110.77 2,649.68 5,586.99 4,726.02 6,000.00 6,000.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 75509 Travel-Asst Superintendent 230.00 594.44 175.00 .00 3,000.00 2,000.00 (1,000.00) 30-121-62-62-9-212- 75510 Travel-Director of Administrative Services 2,134.57 350.00 441.04 623.96 1,120.00 1,120.00 .00 30-121-62-62-9-212- 76045 Furniture and Equip <$5,000 1,299.00 998.16 3,537.22 .00 3,650.00 1,250.00 (2,400.00) 30-121-62-62-9-212- 76105 Supplies - Office 25,537.21 24,661.77 29,733.45 18,236.42 29,500.00 29,500.00 .00 Program 212 - Exec Admin Services Totals $862,053.97 $879,309.08 $947,883.59 $668,879.72 $976,645.00 $989,997.00 $13,352.00 Program 213 - Information Services 30-121-62-62-9-213- 73025 Communications Director Services 66,241.00 68,884.00 70,805.00 73,700.00 73,700.00 76,600.00 2,900.00 30-121-62-62-9-213- 73210 Special Report Services-Supt 8,964.26 28,034.08 35,598.32 11,911.95 57,853.00 54,853.00 (3,000.00) 30-121-62-62-9-213- 74905 Information Technology Services-City 75,801.96 88,599.36 88,254.48 61,498.16 92,248.00 110,120.00 17,872.00 Program 213 - Information Services Totals $151,007.22 $185,517.44 $194,657.80 $147,110.11 $223,801.00 $241,573.00 $17,772.00 Program 214 - Personnel Services 30-121-62-62-9-214- 71110 Compensation-Administrative 110,295.00 110,355.75 116,064.96 82,814.64 121,868.00 124,222.00 2,354.00 30-121-62-62-9-214- 71150 Compensation-Clerical 65,834.89 66,441.07 73,043.25 54,424.40 74,822.00 81,217.00 6,395.00 30-121-62-62-9-214- 71200 Compensation-OT 328.98 198.05 896.69 463.60 750.00 750.00 .00 30-121-62-62-9-214- 71625 Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 800.00 1,200.00 1,200.00 .00 30-121-62-62-9-214- 71665 Bonus Payments To Teachers .00 2,322.00 .00 2,322.00 .00 .00 .00 30-121-62-62-9-214- 72100 FICA 12,600.99 12,743.47 13,573.54 9,994.79 15,196.00 15,865.00 669.00 30-121-62-62-9-214- 72210 VRS Pension Contribution 27,588.24 29,344.29 31,133.16 22,762.64 32,690.00 34,144.00 1,454.00 30-121-62-62-9-214- 72300 Group Health and Dental Insurance 19,859.10 20,439.84 21,605.40 15,660.06 24,858.00 26,154.00 1,296.00 30-121-62-62-9-214- 72400 VRS Group Life Insurance 2,305.08 2,365.89 2,510.28 1,835.20 2,636.00 2,753.00 117.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72700 Workers Compensation 78,953.00 80,825.00 8,310.00 16,565.00 73,640.00 .00 (73,640.00) 30-121-62-62-9-214- 72750 VRS Retiree Health Care Credit 2,111.40 2,136.39 2,266.68 1,657.28 2,380.00 2,486.00 106.00 30-121-62-62-9-214- 73065 Employee Assistance Plan 7,044.00 6,993.00 5,325.00 3,600.00 9,000.00 9,000.00 .00 30-121-62-62-9-214- 73110 Pre-Employment Checks 4,031.00 3,360.00 4,526.00 3,597.00 7,779.00 7,779.00 .00 30-121-62-62-9-214- 73120 Recruiting Fees 1,685.13 783.74 525.00 319.50 4,275.00 4,275.00 .00 30-121-62-62-9-214- 73235 Professional Development -NBC Certification Fees .00 2,079.00 1,485.00 .00 7,200.00 7,200.00 .00 30-121-62-62-9-214- 73265 Teacher Licensing 650.00 1,350.00 (950.00)2,650.00 250.00 250.00 .00 30-121-62-62-9-214- 75517 Travel-Director of Human Resources 2,681.36 1,837.00 3,776.90 1,163.18 2,940.00 2,940.00 .00 30-121-62-62-9-214- 76475 Wellness Program 645.90 .00 .00 .00 2,000.00 2,000.00 .00 Program 214 - Personnel Services Totals $337,814.07 $344,774.49 $285,291.86 $220,629.29 $383,484.00 $322,235.00 ($61,249.00) Program 216 - Fiscal Services 30-121-62-62-9-216- 71110 Compensation-Administrative 110,295.00 110,355.75 116,064.96 82,814.64 121,868.00 124,222.00 2,354.00 30-121-62-62-9-216- 71150 Compensation-Clerical 94,024.43 94,431.02 100,487.83 74,233.03 104,881.00 111,096.00 6,215.00 30-121-62-62-9-216- 71200 Compensation-OT 291.94 127.84 795.47 397.72 750.00 750.00 .00 30-121-62-62-9-216- 71625 Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 800.00 1,200.00 1,200.00 .00 30-121-62-62-9-216- 71665 Bonus Payments To Teachers .00 3,870.00 .00 3,870.00 .00 .00 .00 30-121-62-62-9-216- 72100 FICA 14,320.50 14,538.51 15,259.51 11,420.37 17,495.00 18,151.00 656.00 30-121-62-62-9-216- 72210 VRS Pension Contribution 32,018.40 33,998.94 35,891.16 26,073.20 37,686.00 39,110.00 1,424.00 30-121-62-62-9-216- 72300 Group Health and Dental Insurance 18,793.74 19,338.42 20,686.02 15,197.98 24,857.00 26,153.00 1,296.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 121 - Central Administration Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 216 - Fiscal Services 30-121-62-62-9-216- 72400 VRS Group Life Insurance 2,675.04 2,741.13 2,893.68 2,102.16 3,038.00 3,153.00 115.00 30-121-62-62-9-216- 72750 VRS Retiree Health Care Credit 2,450.40 2,475.15 2,613.00 1,898.24 2,744.00 2,847.00 103.00 30-121-62-62-9-216- 73005 Audit Fees 11,950.00 12,200.00 11,919.86 11,125.00 16,063.00 16,063.00 .00 30-121-62-62-9-216- 73037 Contractual Services - Other 3,075.00 3,129.00 3,853.00 3,064.00 3,529.00 3,529.00 .00 30-121-62-62-9-216- 75513 Travel-Director of Business 3,180.01 450.00 2,390.30 1,080.96 3,800.00 3,800.00 .00 Program 216 - Fiscal Services Totals $294,274.46 $298,855.76 $314,054.79 $234,077.30 $337,911.00 $350,074.00 $12,163.00 Level 9 - District Wide Totals $1,764,623.28 $1,813,411.97 $1,874,647.26 $1,362,449.90 $2,072,433.00 $2,038,662.00 ($33,771.00) Sub-Function 62 - Admin, Attend. & Health Totals $1,764,623.28 $1,813,411.97 $1,874,647.26 $1,362,449.90 $2,072,433.00 $2,038,662.00 ($33,771.00) Function 62 - Administration, Attend. & Health Totals $1,764,623.28 $1,813,411.97 $1,874,647.26 $1,362,449.90 $2,072,433.00 $2,038,662.00 ($33,771.00) 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 1,112.00 4,239.25 3,337.50 1,307.88 5,000.00 5,000.00 .00 30-121-64-64-9-420- 71190 Compensation-Custodians 52,547.64 26,461.41 28,188.39 18,913.77 30,231.00 33,335.00 3,104.00 30-121-64-64-9-420- 71191 Compensation - Const/Maint Mgr 14,287.12 45,051.04 47,603.10 31,034.16 47,286.00 .00 (47,286.00) 30-121-64-64-9-420- 71200 Compensation-OT .00 884.60 1,615.99 511.40 500.00 500.00 .00 30-121-64-64-9-420- 71665 Bonus Payments To Teachers .00 5,418.00 .00 3,870.00 .00 .00 .00 30-121-64-64-9-420- 72100 FICA 5,237.34 6,207.15 6,097.13 4,321.27 6,351.00 2,971.00 (3,380.00) 30-121-64-64-9-420- 72210 VRS Pension Contribution 1,938.48 604.26 662.16 426.72 580.00 640.00 60.00 30-121-64-64-9-420- 72300 Group Health and Dental Insurance 13,037.48 7,017.24 7,502.40 5,509.32 11,219.00 11,738.00 519.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 688.15 352.05 385.80 297.76 405.00 447.00 42.00 30-121-64-64-9-420- 72600 Unemployment Compensation .00 .00 .00 .00 9,000.00 9,000.00 .00 30-121-64-64-9-420- 72700 Workers Compensation 468.00 503.00 487.00 .00 1,000.00 1,000.00 .00 30-121-64-64-9-420- 72750 VRS Retiree Health Care Credit 309.91 178.65 325.32 246.64 336.00 370.00 34.00 30-121-64-64-9-420- 72800 Termination Pay for Vac/Sick Leave 2,622.72 .00 .00 .00 .00 .00 .00 30-121-64-64-9-420- 72850 OPEB ARC 437.00 230.45 257.00 .00 .00 .00 .00 30-121-64-64-9-420- 73180 Repair/Maint - Other Contracted 18,000.56 7,208.89 8,525.90 7,126.53 7,608.00 7,608.00 .00 30-121-64-64-9-420- 73195 Safety and OSHA Training 645.22 2,057.00 541.00 520.00 1,900.00 1,900.00 .00 30-121-64-64-9-420- 74900 Building Maintenance -City 12,258.08 13,638.64 22,328.77 10,053.85 18,000.00 18,300.00 300.00 30-121-64-64-9-420- 75001 Telecom/ Internet Services 11,507.03 7,199.06 6,109.17 2,946.45 14,310.00 7,000.00 (7,310.00) 30-121-64-64-9-420- 75004 Utilities - Electric 21,419.62 21,800.18 24,626.13 19,596.76 27,300.00 30,000.00 2,700.00 30-121-64-64-9-420- 75005 Utilities - Natural Gas 2,068.02 2,623.01 2,768.11 3,939.80 4,000.00 5,000.00 1,000.00 30-121-64-64-9-420- 75009 Utilities - Water and Sewer 1,307.62 1,386.07 1,415.52 872.53 1,470.00 1,470.00 .00 30-121-64-64-9-420- 75302 Insurance -Property 72,493.00 68,791.00 69,010.00 69,215.00 67,895.00 71,292.00 3,397.00 30-121-64-64-9-420- 76110 Supplies - Operational 4,239.83 5,359.29 6,783.68 4,445.66 4,000.00 4,000.00 .00 Program 420 - Building Services Totals $236,624.82 $227,210.24 $238,570.07 $185,155.50 $258,391.00 $211,571.00 ($46,820.00) Level 9 - District Wide Totals $236,624.82 $227,210.24 $238,570.07 $185,155.50 $258,391.00 $211,571.00 ($46,820.00) Sub-Function 64 - Operation & Maintenance Totals $236,624.82 $227,210.24 $238,570.07 $185,155.50 $258,391.00 $211,571.00 ($46,820.00) Function 64 - Operation & Maintenance Totals $236,624.82 $227,210.24 $238,570.07 $185,155.50 $258,391.00 $211,571.00 ($46,820.00) Locations 121 - Central Administration Totals $2,001,248.10 $2,040,622.21 $2,113,217.33 $1,547,605.40 $2,330,824.00 $2,250,233.00 ($80,591.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 320,535.18 328,040.15 361,370.98 247,999.31 382,501.00 379,332.00 (3,169.00) 30-122-62-62-9-222- 71135 Compensation - Health and Behavioral .00 .00 .00 .00 .00 70,000.00 70,000.00 30-122-62-62-9-222- 71520 Compensation-Substitutes 7,335.88 3,914.89 7,328.59 7,848.14 8,000.00 8,000.00 .00 30-122-62-62-9-222- 71665 Bonus Payments To Teachers .00 9,288.00 6,000.00 9,288.00 .00 .00 .00 30-122-62-62-9-222- 72100 FICA 23,265.59 24,168.40 26,631.96 18,671.44 29,873.00 34,986.00 5,113.00 30-122-62-62-9-222- 72210 VRS Pension Contribution 33,610.00 29,277.21 28,512.90 18,372.12 63,572.00 74,679.00 11,107.00 30-122-62-62-9-222- 72220 VRS Hybrid Pension Contribution 16,637.20 25,588.43 29,259.50 19,454.94 .00 .00 .00 30-122-62-62-9-222- 72300 Group Health and Dental Insurance 23,018.96 30,143.52 34,033.04 28,900.64 39,772.00 44,958.00 5,186.00 30-122-62-62-9-222- 72400 VRS Group Life Insurance 4,198.00 4,423.63 4,658.00 3,049.80 5,126.00 6,021.00 895.00 30-122-62-62-9-222- 72510 Hybrid Disability Insurance 252.50 366.48 419.00 278.58 .00 .00 .00 30-122-62-62-9-222- 72700 Workers Compensation 1,874.00 2,011.00 1,949.00 .00 3,000.00 3,000.00 .00 30-122-62-62-9-222- 72750 VRS Retiree Health Care Credit 3,845.50 3,994.51 4,206.00 2,753.88 4,628.00 5,437.00 809.00 30-122-62-62-9-222- 72850 OPEB ARC 2,838.00 2,074.06 2,575.00 .00 .00 .00 .00 30-122-62-62-9-222- 73037 Contractual Services - Other 4,130.00 4,178.00 4,178.00 4,445.43 4,080.00 4,080.00 .00 30-122-62-62-9-222- 73055 Drug Testing Services/Pledge Program 5,974.75 .00 9,658.51 7,377.84 20,673.00 20,673.00 .00 30-122-62-62-9-222- 73085 Maintenance of Records 10,130.54 18,224.63 9,394.30 11,219.52 11,500.00 11,500.00 .00 30-122-62-62-9-222- 73115 Printing Services 3,235.54 1,759.00 2,071.50 2,637.50 4,000.00 4,000.00 .00 30-122-62-62-9-222- 73255 Professional Development 618.65 816.85 859.00 515.51 1,200.00 1,200.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 73260 Student Assistance Program .00 .00 2,224.00 .00 4,500.00 5,000.00 500.00 30-122-62-62-9-222- 75525 Travel - Health Services Staff 1,573.32 779.94 970.37 1,033.20 2,974.00 2,974.00 .00 30-122-62-62-9-222- 76100 Supplies - Nursing 15,520.78 2,051.33 3,272.69 3,598.76 9,000.00 9,000.00 .00 Program 222 - Health Services Totals $478,594.39 $491,100.03 $539,572.34 $387,444.61 $594,399.00 $684,840.00 $90,441.00 Program 223 - Psych Services 30-122-62-62-9-223- 71132 Compensation-Psychologists 195,453.72 195,871.06 217,328.40 161,428.88 228,194.00 346,773.00 118,579.00 30-122-62-62-9-223- 71665 Bonus Payments To Teachers .00 4,644.00 .00 4,644.00 .00 .00 .00 30-122-62-62-9-223- 72100 FICA 12,698.30 12,991.77 14,350.88 11,207.27 17,457.00 26,528.00 9,071.00 30-122-62-62-9-223- 72210 VRS Pension Contribution 30,647.12 32,567.33 36,120.06 25,727.18 37,926.00 57,634.00 19,708.00 30-122-62-62-9-223- 72300 Group Health and Dental Insurance 24,943.24 25,670.76 27,118.20 19,409.40 29,829.00 29,829.00 .00 30-122-62-62-9-223- 72400 VRS Group Life Insurance 2,560.48 2,625.79 2,912.14 2,074.28 3,058.00 4,647.00 1,589.00 30-122-62-62-9-223- 72750 VRS Retiree Health Care Credit 2,345.50 2,370.99 2,629.74 1,873.12 2,761.00 4,196.00 1,435.00 Program 223 - Psych Services Totals $268,648.36 $276,741.70 $300,459.42 $226,364.13 $319,225.00 $469,607.00 $150,382.00 Program 224 - Speech/Audio Services 30-122-62-62-9-224- 71185 Compensation- Speech and Vision Teachers 283,039.94 284,229.70 361,043.68 268,146.77 373,344.00 444,655.00 71,311.00 30-122-62-62-9-224- 71665 Bonus Payments To Teachers .00 6,966.00 .00 8,668.80 .00 .00 .00 30-122-62-62-9-224- 72100 FICA 20,594.25 20,859.74 26,376.39 20,397.73 28,561.00 34,016.00 5,455.00 30-122-62-62-9-224- 72210 VRS Pension Contribution 31,485.20 33,558.86 37,966.48 28,791.05 62,050.00 73,902.00 11,852.00 30-122-62-62-9-224- 72220 VRS Hybrid Pension Contribution 10,077.60 10,740.53 21,128.50 13,400.20 .00 .00 .00 30-122-62-62-9-224- 72300 Group Health and Dental Insurance 16,285.12 16,854.40 25,157.68 20,253.10 29,829.00 29,829.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72400 VRS Group Life Insurance 3,472.40 3,571.64 4,764.65 3,401.67 5,003.00 5,958.00 955.00 30-122-62-62-9-224- 72510 Hybrid Disability Insurance 153.00 153.84 302.50 191.94 .00 .00 .00 30-122-62-62-9-224- 72750 VRS Retiree Health Care Credit 3,180.80 3,225.19 4,302.50 3,071.73 4,517.00 5,380.00 863.00 Program 224 - Speech/Audio Services Totals $368,288.31 $380,159.90 $481,042.38 $366,322.99 $503,304.00 $593,740.00 $90,436.00 Level 9 - District Wide Totals $1,115,531.06 $1,148,001.63 $1,321,074.14 $980,131.73 $1,416,928.00 $1,748,187.00 $331,259.00 Sub-Function 62 - Admin, Attend. & Health Totals $1,115,531.06 $1,148,001.63 $1,321,074.14 $980,131.73 $1,416,928.00 $1,748,187.00 $331,259.00 Function 62 - Administration, Attend. & Health Totals $1,115,531.06 $1,148,001.63 $1,321,074.14 $980,131.73 $1,416,928.00 $1,748,187.00 $331,259.00 Locations 122 - Central Attend. & Health Totals $1,115,531.06 $1,148,001.63 $1,321,074.14 $980,131.73 $1,416,928.00 $1,748,187.00 $331,259.00 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 36,114.59 45,283.18 64,112.19 49,881.27 70,470.00 74,543.00 4,073.00 30-130-63-63-9-310- 71173 Compensation-Transportation Supr 63,438.24 65,858.88 76,776.96 53,740.64 80,616.00 80,611.00 (5.00) 30-130-63-63-9-310- 71200 Compensation-OT 2.85 19.85 362.61 41.71 .00 .00 .00 30-130-63-63-9-310- 71665 Bonus Payments To Teachers .00 3,870.00 .00 3,870.00 .00 .00 .00 30-130-63-63-9-310- 72100 FICA 7,373.45 8,298.40 10,125.26 7,833.86 11,558.00 11,869.00 311.00 30-130-63-63-9-310- 72210 VRS Pension Contribution 15,669.82 17,961.19 23,324.96 17,190.96 25,110.00 25,787.00 677.00 30-130-63-63-9-310- 72300 Group Health and Dental Insurance 17,976.04 18,126.69 21,060.93 14,994.10 19,886.00 19,886.00 .00 30-130-63-63-9-310- 72400 VRS Group Life Insurance 1,309.04 1,448.13 1,880.55 1,386.00 2,025.00 2,079.00 54.00 30-130-63-63-9-310- 72700 Workers Compensation 6,792.00 7,289.00 7,064.00 .00 8,000.00 8,000.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72750 VRS Retiree Health Care Credit 1,199.22 1,307.59 1,698.18 1,251.52 1,828.00 1,877.00 49.00 30-130-63-63-9-310- 72850 OPEB ARC 6,330.00 6,106.95 7,210.00 .00 .00 .00 .00 30-130-63-63-9-310- 74900 Building Maintenance -City 949.74 305.00 1,675.73 326.80 2,000.00 2,000.00 .00 30-130-63-63-9-310- 76045 Furniture and Equip <$5,000 96.99 .00 .00 .00 .00 .00 .00 Program 310 - Transportation Mgmt and Dir Totals $157,251.98 $175,874.86 $215,291.37 $150,516.86 $221,493.00 $226,652.00 $5,159.00 Program 320 - Vehicle Operation Services 30-130-63-63-9-320- 71170 Compensation-Bus Drivers 447,463.82 450,071.72 580,019.32 446,403.55 596,824.00 665,445.00 68,621.00 30-130-63-63-9-320- 71171 Compensation-Bus Drivers-Field Trips 59,371.91 15,415.10 69,583.59 48,036.29 38,000.00 38,000.00 .00 30-130-63-63-9-320- 71172 Compensation-Bus Aides .00 425.00 (96.84).00 .00 .00 .00 30-130-63-63-9-320- 71174 Compensation-Substitute Bus Drivers 23,063.91 56,750.17 54,941.80 37,683.46 38,369.00 38,369.00 .00 30-130-63-63-9-320- 71198 Compensation - SOL Summer School 3,878.02 2,182.75 14,009.26 12,500.00 12,500.00 12,500.00 .00 30-130-63-63-9-320- 71199 Compensation - Summer School 233.29 .00 .00 .00 .00 .00 .00 30-130-63-63-9-320- 71200 Compensation-OT 4,197.96 1,961.97 3,472.79 4,208.14 7,000.00 7,000.00 .00 30-130-63-63-9-320- 71522 Compensation-REWIP Retirees .00 .00 .00 .00 1,697.00 3,903.00 2,206.00 30-130-63-63-9-320- 71665 Bonus Payments To Teachers .00 44,892.00 3,000.00 47,786.76 .00 .00 .00 30-130-63-63-9-320- 72100 FICA 37,394.74 40,205.71 52,499.94 42,416.59 53,121.00 58,539.00 5,418.00 30-130-63-63-9-320- 72210 VRS Pension Contribution 9,527.50 4,565.37 5,810.05 2,526.81 11,459.00 12,777.00 1,318.00 30-130-63-63-9-320- 72220 VRS Hybrid Pension Contribution 5,850.01 4,887.58 7,272.37 5,240.66 .00 .00 .00 30-130-63-63-9-320- 72300 Group Health and Dental Insurance 126,900.24 124,171.60 162,632.18 114,083.07 216,260.00 230,779.00 14,519.00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72400 VRS Group Life Insurance 5,459.50 5,117.55 6,927.56 4,613.63 7,997.00 8,917.00 920.00 30-130-63-63-9-320- 72510 Hybrid Disability Insurance 823.03 968.44 1,393.75 1,120.95 .00 .00 .00 30-130-63-63-9-320- 72600 Unemployment Compensation .00 1,028.24 .11 .00 .00 .00 .00 30-130-63-63-9-320- 72750 VRS Retiree Health Care Credit 2,458.87 2,596.80 5,842.47 3,821.66 6,625.00 7,386.00 761.00 30-130-63-63-9-320- 72800 Termination Pay for Vac/Sick Leave .00 5,400.00 12,124.00 320.00 .00 .00 .00 30-130-63-63-9-320- 73055 Drug Testing Services/Pledge Program 3,054.50 2,088.50 2,694.25 2,552.74 2,950.00 2,950.00 .00 30-130-63-63-9-320- 73070 Employee Physicals 1,025.00 2,581.00 4,223.00 3,174.00 2,580.00 2,580.00 .00 30-130-63-63-9-320- 73100 Parents-Sp Ed Transportation Payments 1,013.12 5,254.42 7,539.85 12,444.19 6,240.00 6,240.00 .00 30-130-63-63-9-320- 73255 Professional Development 1,925.12 1,125.15 1,683.73 2,403.82 1,500.00 4,000.00 2,500.00 30-130-63-63-9-320- 73420 Private Carrier Transportation 1,120.00 10,120.00 .00 .00 .00 .00 .00 30-130-63-63-9-320- 75304 Insurance - Motor Vehicle 16,636.00 18,818.00 19,560.00 19,918.00 17,995.00 20,516.00 2,521.00 30-130-63-63-9-320- 76110 Supplies - Operational 8,701.66 4,804.23 3,256.39 3,771.18 2,500.00 4,000.00 1,500.00 30-130-63-63-9-320- 76125 Fuel and Lubricants 68,660.35 70,057.49 160,529.03 124,791.44 125,000.00 125,000.00 .00 Program 320 - Vehicle Operation Services Totals $828,758.55 $875,488.79 $1,178,918.60 $939,816.94 $1,148,617.00 $1,248,901.00 $100,284.00 Program 330 - Transportation Monitoring Svcs 30-130-63-63-9-330- 71172 Compensation-Bus Aides 90,485.96 101,808.67 138,216.11 98,140.50 128,450.00 170,854.00 42,404.00 30-130-63-63-9-330- 71200 Compensation-OT .00 39.09 1,032.26 .00 .00 .00 .00 30-130-63-63-9-330- 71520 Compensation-Substitutes 4,298.54 9,295.82 6,188.20 4,607.35 7,000.00 7,000.00 .00 30-130-63-63-9-330- 71522 Compensation-REWIP Retirees .00 .00 .00 .00 1,697.00 .00 (1,697.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 71665 Bonus Payments To Teachers .00 14,706.00 .00 16,254.00 .00 .00 .00 30-130-63-63-9-330- 72100 FICA 6,920.63 9,236.84 9,836.93 9,132.76 10,492.00 13,606.00 3,114.00 30-130-63-63-9-330- 72210 VRS Pension Contribution 1,205.10 790.68 926.90 419.50 2,466.00 3,280.00 814.00 30-130-63-63-9-330- 72220 VRS Hybrid Pension Contribution 2,049.94 1,696.52 2,143.69 1,527.02 .00 .00 .00 30-130-63-63-9-330- 72300 Group Health and Dental Insurance 38,443.54 34,683.78 39,158.92 27,665.00 44,744.00 44,744.00 .00 30-130-63-63-9-330- 72400 VRS Group Life Insurance 1,155.50 1,378.81 1,679.79 1,199.32 1,721.00 2,289.00 568.00 30-130-63-63-9-330- 72510 Hybrid Disability Insurance 365.34 361.70 449.35 357.18 .00 .00 .00 30-130-63-63-9-330- 72600 Unemployment Compensation .00 521.97 .00 .00 .00 .00 .00 30-130-63-63-9-330- 72750 VRS Retiree Health Care Credit 520.40 699.59 1,416.33 993.40 1,426.00 1,896.00 470.00 30-130-63-63-9-330- 72800 Termination Pay for Vac/Sick Leave .00 .00 3,600.00 .00 .00 .00 .00 30-130-63-63-9-330- 73040 Crossing Guard Services 53,143.98 77,736.02 76,781.99 45,904.88 87,497.00 100,222.00 12,725.00 Program 330 - Transportation Monitoring Svcs Totals $198,588.93 $252,955.49 $281,430.47 $206,200.91 $285,493.00 $343,891.00 $58,398.00 Program 340 - Vehicle Maintenance Services 30-130-63-63-9-340- 71190 Compensation-Custodians .00 29,042.21 29,346.07 21,802.31 57,059.00 57,668.00 609.00 30-130-63-63-9-340- 71200 Compensation-OT .00 3.87 .00 .00 .00 .00 .00 30-130-63-63-9-340- 72100 FICA .00 2,162.80 2,168.65 1,505.09 4,365.00 4,412.00 47.00 30-130-63-63-9-340- 72210 VRS Pension Contribution .00 636.78 674.88 418.16 1,096.00 1,107.00 11.00 30-130-63-63-9-340- 72220 VRS Hybrid Pension Contribution .00 41.14 .00 .00 .00 .00 .00 30-130-63-63-9-340- 72300 Group Health and Dental Insurance .00 7,017.24 7,502.40 5,509.32 8,667.00 8,667.00 .00 FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 130 - Transportation Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 340 - Vehicle Maintenance Services 30-130-63-63-9-340- 72400 VRS Group Life Insurance .00 394.98 393.24 291.84 765.00 773.00 8.00 30-130-63-63-9-340- 72510 Hybrid Disability Insurance .00 9.44 .00 .00 .00 .00 .00 30-130-63-63-9-340- 72750 VRS Retiree Health Care Credit .00 200.44 331.56 241.76 633.00 640.00 7.00 30-130-63-63-9-340- 72800 Termination Pay for Vac/Sick Leave .00 216.70 .00 .00 .00 .00 .00 30-130-63-63-9-340- 73180 Repair/Maint - Other Contracted 7,022.62 1,793.82 24,623.47 3,490.82 1,000.00 1,000.00 .00 30-130-63-63-9-340- 74915 Vehicle Maintenance- City 156,993.98 147,413.83 162,343.98 119,593.12 180,000.00 180,000.00 .00 Program 340 - Vehicle Maintenance Services Totals $164,016.60 $188,933.25 $227,384.25 $152,852.42 $253,585.00 $254,267.00 $682.00 Program 350 - Bus Regular Purchases 30-130-63-63-9-350- 78030 School Buses and Other Vehicles 38,300.00 70,491.00 339,513.00 73,087.00 300,000.00 275,505.00 (24,495.00) Program 350 - Bus Regular Purchases Totals $38,300.00 $70,491.00 $339,513.00 $73,087.00 $300,000.00 $275,505.00 ($24,495.00) Level 9 - District Wide Totals $1,386,916.06 $1,563,743.39 $2,242,537.69 $1,522,474.13 $2,209,188.00 $2,349,216.00 $140,028.00 Sub-Function 63 - Pupil Transportation Totals $1,386,916.06 $1,563,743.39 $2,242,537.69 $1,522,474.13 $2,209,188.00 $2,349,216.00 $140,028.00 Function 63 - Pupil Transportation Totals $1,386,916.06 $1,563,743.39 $2,242,537.69 $1,522,474.13 $2,209,188.00 $2,349,216.00 $140,028.00 Locations 130 - Transportation Totals $1,386,916.06 $1,563,743.39 $2,242,537.69 $1,522,474.13 $2,209,188.00 $2,349,216.00 $140,028.00 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 2,402,801.00 1,857,816.00 4,261,624.00 1,204,961.00 .00 .00 .00 30-170-67-67-9-720- 79313 Transfer to School Reserve Fund 424,621.00 577,282.00 660,871.00 749,140.00 .00 .00 .00 30-170-67-67-9-720- 79400 Capital Lease Obligation Principal 95,293.48 99,918.53 .00 .00 100,000.00 .00 (100,000.00) 30-170-67-67-9-720- 79410 Capital Lease Obligation Interest 9,474.54 4,849.49 .00 .00 18,461.00 .00 (18,461.00) FY 24 Operating Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 30 - School General Fund EXPENSE Locations 170 - Non-Departmental Function 67 - Debt Service & Fund Transfers Sub-Function 67 - Debt Service & Transfers Level 9 - District Wide Program 720 - Intra Agency Fund 30-170-67-67-9-720- 79598 Pay Increase .00 .00 .00 .00 321,035.00 2,469,271.00 2,148,236.00 30-170-67-67-9-720- 79599 Health Insurance Increase .00 .00 .00 .00 110,705.00 .00 (110,705.00) Program 720 - Intra Agency Fund Totals $2,932,190.02 $2,539,866.02 $4,922,495.00 $1,954,101.00 $550,201.00 $2,469,271.00 $1,919,070.00 Level 9 - District Wide Totals $2,932,190.02 $2,539,866.02 $4,922,495.00 $1,954,101.00 $550,201.00 $2,469,271.00 $1,919,070.00 Sub-Function 67 - Debt Service & Transfers Totals $2,932,190.02 $2,539,866.02 $4,922,495.00 $1,954,101.00 $550,201.00 $2,469,271.00 $1,919,070.00 Function 67 - Debt Service & Fund Transfers Totals $2,932,190.02 $2,539,866.02 $4,922,495.00 $1,954,101.00 $550,201.00 $2,469,271.00 $1,919,070.00 Locations 170 - Non-Departmental Totals $2,932,190.02 $2,539,866.02 $4,922,495.00 $1,954,101.00 $550,201.00 $2,469,271.00 $1,919,070.00 EXPENSE TOTALS $43,810,935.98 $44,239,628.98 $49,522,578.30 $33,260,513.65 $47,585,435.00 $50,793,616.00 $3,208,181.00 Fund 30 - School General Fund Totals REVENUE TOTALS $43,868,612.33 $44,857,097.77 $46,595,696.17 $35,645,141.59 $47,585,435.00 $49,695,385.00 $2,109,950.00 EXPENSE TOTALS $43,810,935.98 $44,239,628.98 $49,522,578.30 $33,260,513.65 $47,585,435.00 $50,793,616.00 $3,208,181.00 Fund 30 - School General Fund Totals $57,676.35 $617,468.79 ($2,926,882.13)$2,384,627.94 $0.00 ($1,098,231.00)($1,098,231.00) Net Grand Totals REVENUE GRAND TOTALS $43,868,612.33 $44,857,097.77 $46,595,696.17 $35,645,141.59 $47,585,435.00 $49,695,385.00 $2,109,950.00 EXPENSE GRAND TOTALS $43,810,935.98 $44,239,628.98 $49,522,578.30 $33,260,513.65 $47,585,435.00 $50,793,616.00 $3,208,181.00 Net Grand Totals $57,676.35 $617,468.79 ($2,926,882.13)$2,384,627.94 $0.00 ($1,098,231.00)($1,098,231.00) FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund REVENUE Locations 200 - ISAEP Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-200-00-00-9-000- 61300 ISAEP - GED Prep 8,386.85 8,386.85 8,233.25 1,822.88 8,234.00 8,204.00 (30.00) Program 000 - General Revenue Totals $8,386.85 $8,386.85 $8,233.25 $1,822.88 $8,234.00 $8,204.00 ($30.00) Level 9 - District Wide Totals $8,386.85 $8,386.85 $8,233.25 $1,822.88 $8,234.00 $8,204.00 ($30.00) Sub-Function 00 - Revenues Totals $8,386.85 $8,386.85 $8,233.25 $1,822.88 $8,234.00 $8,204.00 ($30.00) Function 00 - Revenue Totals $8,386.85 $8,386.85 $8,233.25 $1,822.88 $8,234.00 $8,204.00 ($30.00) Locations 200 - ISAEP Grant Totals $8,386.85 $8,386.85 $8,233.25 $1,822.88 $8,234.00 $8,204.00 ($30.00) 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 49,872.03 78,521.00 75,854.33 54,270.32 78,521.00 .00 (78,521.00) Program 000 - General Revenue Totals $49,872.03 $78,521.00 $75,854.33 $54,270.32 $78,521.00 $0.00 ($78,521.00) Level 9 - District Wide Totals $49,872.03 $78,521.00 $75,854.33 $54,270.32 $78,521.00 $0.00 ($78,521.00) Sub-Function 00 - Revenues Totals $49,872.03 $78,521.00 $75,854.33 $54,270.32 $78,521.00 $0.00 ($78,521.00) Function 00 - Revenue Totals $49,872.03 $78,521.00 $75,854.33 $54,270.32 $78,521.00 $0.00 ($78,521.00) Locations 220 - Race To GED Grant Totals $49,872.03 $78,521.00 $75,854.33 $54,270.32 $78,521.00 $0.00 ($78,521.00) 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 21,679.05 18,590.62 17,274.46 6,617.38 18,313.00 19,331.00 1,018.00 32-230-00-00-9-000- 62211 IDEA Part B Sec 619 Spec Ed Preschool Carryover 84.173 6,861.99 .00 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $28,541.04 $18,590.62 $17,274.46 $6,617.38 $18,313.00 $19,331.00 $1,018.00 Level 9 - District Wide Totals $28,541.04 $18,590.62 $17,274.46 $6,617.38 $18,313.00 $19,331.00 $1,018.00 Sub-Function 00 - Revenues Totals $28,541.04 $18,590.62 $17,274.46 $6,617.38 $18,313.00 $19,331.00 $1,018.00 Function 00 - Revenue Totals $28,541.04 $18,590.62 $17,274.46 $6,617.38 $18,313.00 $19,331.00 $1,018.00 Locations 230 - Preschool Mini Grants Totals $28,541.04 $18,590.62 $17,274.46 $6,617.38 $18,313.00 $19,331.00 $1,018.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 38,085.10 38,462.42 38,462.42 35,333.57 38,463.00 .00 (38,463.00) 32-240-00-00-9-000- 61121 Adult Literacy 90,801.89 82,461.25 77,284.23 58,776.81 82,462.00 .00 (82,462.00) 32-240-00-00-9-000- 62300 Adult Basic Ed 84.002 289,500.62 327,189.74 376,403.23 103,223.99 373,299.00 .00 (373,299.00) 32-240-00-00-9-000- 62305 Corrections Ed & Other Institutionalized Indivs 84.002A 2,076.86 1,792.20 2,000.00 .00 5,000.00 .00 (5,000.00) 32-240-00-00-9-000- 62310 Road to Success in VA Program (RSVP) 93.558 3,935.94 .00 .00 .00 .00 .00 .00 32-240-00-00-9-000- 62315 Economic Equity Initiative 17.278 .00 1,009.22 .00 .00 .00 .00 .00 32-240-00-00-9-000- 63237 Adult Education Fees 2,470.00 721.06 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $426,870.41 $451,635.89 $494,149.88 $197,334.37 $499,224.00 $0.00 ($499,224.00) Level 9 - District Wide Totals $426,870.41 $451,635.89 $494,149.88 $197,334.37 $499,224.00 $0.00 ($499,224.00) Sub-Function 00 - Revenues Totals $426,870.41 $451,635.89 $494,149.88 $197,334.37 $499,224.00 $0.00 ($499,224.00) Function 00 - Revenue Totals $426,870.41 $451,635.89 $494,149.88 $197,334.37 $499,224.00 $0.00 ($499,224.00) Locations 240 - Adult Basic Education Grant Totals $426,870.41 $451,635.89 $494,149.88 $197,334.37 $499,224.00 $0.00 ($499,224.00) 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 84.010 456,555.74 611,128.51 560,147.94 305,647.07 522,921.00 561,228.00 38,307.00 Program 000 - General Revenue Totals $456,555.74 $611,128.51 $560,147.94 $305,647.07 $522,921.00 $561,228.00 $38,307.00 Level 9 - District Wide Totals $456,555.74 $611,128.51 $560,147.94 $305,647.07 $522,921.00 $561,228.00 $38,307.00 Sub-Function 00 - Revenues Totals $456,555.74 $611,128.51 $560,147.94 $305,647.07 $522,921.00 $561,228.00 $38,307.00 Function 00 - Revenue Totals $456,555.74 $611,128.51 $560,147.94 $305,647.07 $522,921.00 $561,228.00 $38,307.00 Locations 250 - ESEA Title I Grant Totals $456,555.74 $611,128.51 $560,147.94 $305,647.07 $522,921.00 $561,228.00 $38,307.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 96,513.58 90,138.68 150,924.63 55,897.83 104,637.00 100,146.00 (4,491.00) Program 000 - General Revenue Totals $96,513.58 $90,138.68 $150,924.63 $55,897.83 $104,637.00 $100,146.00 ($4,491.00) Level 9 - District Wide Totals $96,513.58 $90,138.68 $150,924.63 $55,897.83 $104,637.00 $100,146.00 ($4,491.00) Sub-Function 00 - Revenues Totals $96,513.58 $90,138.68 $150,924.63 $55,897.83 $104,637.00 $100,146.00 ($4,491.00) Function 00 - Revenue Totals $96,513.58 $90,138.68 $150,924.63 $55,897.83 $104,637.00 $100,146.00 ($4,491.00) Locations 270 - ESEA II A Teacher Qual Grant Totals $96,513.58 $90,138.68 $150,924.63 $55,897.83 $104,637.00 $100,146.00 ($4,491.00) 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 11,088.38 19,391.27 18,527.23 9,081.35 15,986.00 16,547.00 561.00 32-280-00-00-9-000- 62061 NCLB Title III A LEP Carryover 2,394.04 .00 .00 .00 .00 .00 .00 32-280-00-00-9-000- 62065 Title III A Immigrant Children & Youth 84.365 .00 1,765.47 656.68 462.90 .00 .00 .00 32-280-00-00-9-000- 62066 Title III A Immigrant Children & Youth Carryover 84.365 2,777.37 .00 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $16,259.79 $21,156.74 $19,183.91 $9,544.25 $15,986.00 $16,547.00 $561.00 Level 9 - District Wide Totals $16,259.79 $21,156.74 $19,183.91 $9,544.25 $15,986.00 $16,547.00 $561.00 Sub-Function 00 - Revenues Totals $16,259.79 $21,156.74 $19,183.91 $9,544.25 $15,986.00 $16,547.00 $561.00 Function 00 - Revenue Totals $16,259.79 $21,156.74 $19,183.91 $9,544.25 $15,986.00 $16,547.00 $561.00 Locations 280 - ESEA III A Grant Totals $16,259.79 $21,156.74 $19,183.91 $9,544.25 $15,986.00 $16,547.00 $561.00 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 84.027 594,519.05 719,756.01 907,867.24 504,210.14 797,253.00 828,369.00 31,116.00 32-300-00-00-9-000- 62121 Flow Thru Title VIB Carryover 84.027 150,166.93 117,382.07 .00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund REVENUE Locations 300 - Flow Thru Title VI B Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue Program 000 - General Revenue Totals $744,685.98 $837,138.08 $907,867.24 $504,210.14 $797,253.00 $828,369.00 $31,116.00 Level 9 - District Wide Totals $744,685.98 $837,138.08 $907,867.24 $504,210.14 $797,253.00 $828,369.00 $31,116.00 Sub-Function 00 - Revenues Totals $744,685.98 $837,138.08 $907,867.24 $504,210.14 $797,253.00 $828,369.00 $31,116.00 Function 00 - Revenue Totals $744,685.98 $837,138.08 $907,867.24 $504,210.14 $797,253.00 $828,369.00 $31,116.00 Locations 300 - Flow Thru Title VI B Grant Totals $744,685.98 $837,138.08 $907,867.24 $504,210.14 $797,253.00 $828,369.00 $31,116.00 Locations 310 - Perkins Vocational Ed Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-310-00-00-9-000- 62270 Perkins Voc Ed 84.048 58,898.88 54,358.89 58,864.60 25,259.88 56,853.00 55,780.00 (1,073.00) Program 000 - General Revenue Totals $58,898.88 $54,358.89 $58,864.60 $25,259.88 $56,853.00 $55,780.00 ($1,073.00) Level 9 - District Wide Totals $58,898.88 $54,358.89 $58,864.60 $25,259.88 $56,853.00 $55,780.00 ($1,073.00) Sub-Function 00 - Revenues Totals $58,898.88 $54,358.89 $58,864.60 $25,259.88 $56,853.00 $55,780.00 ($1,073.00) Function 00 - Revenue Totals $58,898.88 $54,358.89 $58,864.60 $25,259.88 $56,853.00 $55,780.00 ($1,073.00) Locations 310 - Perkins Vocational Ed Grant Totals $58,898.88 $54,358.89 $58,864.60 $25,259.88 $56,853.00 $55,780.00 ($1,073.00) 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 .00 16,999.00 90,564.83 87,502.17 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $16,999.00 $90,564.83 $87,502.17 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $16,999.00 $90,564.83 $87,502.17 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $16,999.00 $90,564.83 $87,502.17 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $16,999.00 $90,564.83 $87,502.17 $0.00 $0.00 $0.00 Locations 340 - School Security Grant Totals $0.00 $16,999.00 $90,564.83 $87,502.17 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund REVENUE Locations 380 - Plugged In Virginia Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-380-00-00-9-000- 61601 Plugged In Virginia Grant .00 .00 .00 14,565.05 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $14,565.05 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $14,565.05 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $14,565.05 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $0.00 $14,565.05 $0.00 $0.00 $0.00 Locations 380 - Plugged In Virginia Totals $0.00 $0.00 $0.00 $14,565.05 $0.00 $0.00 $0.00 Locations 400 - VA Preschool Initiative Grants Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-400-00-00-9-000- 61615 Virginia Preschool Initiative Grant 240281 147,108.00 101,480.34 214,183.00 138,761.28 220,723.00 441,446.00 220,723.00 32-400-00-00-9-000- 62616 Virginia Preschool Initiative - TANF 93.558 .00 31,268.66 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $147,108.00 $132,749.00 $214,183.00 $138,761.28 $220,723.00 $441,446.00 $220,723.00 Level 9 - District Wide Totals $147,108.00 $132,749.00 $214,183.00 $138,761.28 $220,723.00 $441,446.00 $220,723.00 Sub-Function 00 - Revenues Totals $147,108.00 $132,749.00 $214,183.00 $138,761.28 $220,723.00 $441,446.00 $220,723.00 Function 00 - Revenue Totals $147,108.00 $132,749.00 $214,183.00 $138,761.28 $220,723.00 $441,446.00 $220,723.00 Locations 400 - VA Preschool Initiative Grants Totals $147,108.00 $132,749.00 $214,183.00 $138,761.28 $220,723.00 $441,446.00 $220,723.00 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 18,798.41 8,961.86 296.04 .00 .00 .00 .00 Program 000 - General Revenue Totals $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 Locations 410 - Health Profession Opportunity Totals $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund REVENUE Locations 420 - PBIS of the VTSS Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-420-00-00-9-000- 61620 PBIS of the VTSS 240427 22,010.95 18,895.12 19,962.21 45,534.67 .00 .00 .00 Program 000 - General Revenue Totals $22,010.95 $18,895.12 $19,962.21 $45,534.67 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $22,010.95 $18,895.12 $19,962.21 $45,534.67 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $22,010.95 $18,895.12 $19,962.21 $45,534.67 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $22,010.95 $18,895.12 $19,962.21 $45,534.67 $0.00 $0.00 $0.00 Locations 420 - PBIS of the VTSS Totals $22,010.95 $18,895.12 $19,962.21 $45,534.67 $0.00 $0.00 $0.00 Locations 440 - Student Supp & Acad Achievement Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-440-00-00-9-000- 62250 Title IV A Student Support & Acad Enrichment 84.424 31,612.40 37,179.16 44,082.35 36,847.78 41,476.00 40,769.00 (707.00) Program 000 - General Revenue Totals $31,612.40 $37,179.16 $44,082.35 $36,847.78 $41,476.00 $40,769.00 ($707.00) Level 9 - District Wide Totals $31,612.40 $37,179.16 $44,082.35 $36,847.78 $41,476.00 $40,769.00 ($707.00) Sub-Function 00 - Revenues Totals $31,612.40 $37,179.16 $44,082.35 $36,847.78 $41,476.00 $40,769.00 ($707.00) Function 00 - Revenue Totals $31,612.40 $37,179.16 $44,082.35 $36,847.78 $41,476.00 $40,769.00 ($707.00) Locations 440 - Student Supp & Acad Achievement Totals $31,612.40 $37,179.16 $44,082.35 $36,847.78 $41,476.00 $40,769.00 ($707.00) Locations 460 - Year Round School Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-460-00-00-9-000- 61401 Year Round School Planning Grants 12,454.15 37,545.85 .00 .00 .00 .00 .00 32-460-00-00-9-000- 61402 Year Round School Start-Up Grant .00 62,741.70 113,161.10 386,838.90 .00 .00 .00 32-460-00-00-9-000- 61404 Year Round School Start-Up Grant Carryover .00 .00 237,258.30 .00 .00 .00 .00 Program 000 - General Revenue Totals $12,454.15 $100,287.55 $350,419.40 $386,838.90 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $12,454.15 $100,287.55 $350,419.40 $386,838.90 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund REVENUE Locations 460 - Year Round School Function 00 - Revenue Sub-Function 00 - Revenues Totals $12,454.15 $100,287.55 $350,419.40 $386,838.90 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $12,454.15 $100,287.55 $350,419.40 $386,838.90 $0.00 $0.00 $0.00 Locations 460 - Year Round School Totals $12,454.15 $100,287.55 $350,419.40 $386,838.90 $0.00 $0.00 $0.00 Locations 470 - Reentry Employment Opportunity Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-470-00-00-9-000- 62355 Reentry Employment Opportunity Grant 17.270 .00 867.92 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 470 - Reentry Employment Opportunity Totals $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 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 .00 298,505.35 149,341.45 .00 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $298,505.35 $149,341.45 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $298,505.35 $149,341.45 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $298,505.35 $149,341.45 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $298,505.35 $149,341.45 $0.00 $0.00 $0.00 $0.00 Locations 480 - CARES Act Totals $0.00 $298,505.35 $149,341.45 $0.00 $0.00 $0.00 $0.00 Locations 490 - Coronavirus Relief (CRF) 21.019 Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-490-00-00-9-000- 62265 Coronavirus Relief Fund (CRF) 21.019 .00 663,128.00 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $663,128.00 $0.00 $0.00 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund REVENUE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Totals $0.00 $663,128.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $663,128.00 $0.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $663,128.00 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 490 - Coronavirus Relief (CRF) 21.019 Totals $0.00 $663,128.00 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 500 - CARES GEER 84.425C Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-500-00-00-9-000- 62262 CARES Act GEER State Set-aside 84.425C .00 34,593.91 95,765.98 18,803.72 50,000.00 .00 (50,000.00) Program 000 - General Revenue Totals $0.00 $34,593.91 $95,765.98 $18,803.72 $50,000.00 $0.00 ($50,000.00) Level 9 - District Wide Totals $0.00 $34,593.91 $95,765.98 $18,803.72 $50,000.00 $0.00 ($50,000.00) Sub-Function 00 - Revenues Totals $0.00 $34,593.91 $95,765.98 $18,803.72 $50,000.00 $0.00 ($50,000.00) Function 00 - Revenue Totals $0.00 $34,593.91 $95,765.98 $18,803.72 $50,000.00 $0.00 ($50,000.00) Locations 500 - CARES GEER 84.425C Totals $0.00 $34,593.91 $95,765.98 $18,803.72 $50,000.00 $0.00 ($50,000.00) 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 .00 30,041.97 15,940.02 .00 10,000.00 .00 (10,000.00) Program 000 - General Revenue Totals $0.00 $30,041.97 $15,940.02 $0.00 $10,000.00 $0.00 ($10,000.00) Level 9 - District Wide Totals $0.00 $30,041.97 $15,940.02 $0.00 $10,000.00 $0.00 ($10,000.00) Sub-Function 00 - Revenues Totals $0.00 $30,041.97 $15,940.02 $0.00 $10,000.00 $0.00 ($10,000.00) Function 00 - Revenue Totals $0.00 $30,041.97 $15,940.02 $0.00 $10,000.00 $0.00 ($10,000.00) Locations 510 - CARES ESSER 84.425D Totals $0.00 $30,041.97 $15,940.02 $0.00 $10,000.00 $0.00 ($10,000.00) Locations 520 - Jobs for VA Graduates-JVG Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-520-00-00-9-000- 61625 Jobs for Virginia Graduates (JVG) Grant .00 30,000.00 30,000.00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 Program 000 - General Revenue Totals $0.00 $30,000.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $30,000.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $30,000.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $30,000.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Locations 520 - Jobs for VA Graduates-JVG Grant Totals $0.00 $30,000.00 $30,000.00 $0.00 $0.00 $0.00 $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 .00 46,236.50 1,241,086.17 272,343.57 773,816.00 .00 (773,816.00) Program 000 - General Revenue Totals $0.00 $46,236.50 $1,241,086.17 $272,343.57 $773,816.00 $0.00 ($773,816.00) Level 9 - District Wide Totals $0.00 $46,236.50 $1,241,086.17 $272,343.57 $773,816.00 $0.00 ($773,816.00) Sub-Function 00 - Revenues Totals $0.00 $46,236.50 $1,241,086.17 $272,343.57 $773,816.00 $0.00 ($773,816.00) Function 00 - Revenue Totals $0.00 $46,236.50 $1,241,086.17 $272,343.57 $773,816.00 $0.00 ($773,816.00) Locations 530 - CRRSA ESSER II 84.425D Totals $0.00 $46,236.50 $1,241,086.17 $272,343.57 $773,816.00 $0.00 ($773,816.00) 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 .00 .00 1,016,797.34 717,811.20 2,413,332.00 1,509,290.00 (904,042.00) Program 000 - General Revenue Totals $0.00 $0.00 $1,016,797.34 $717,811.20 $2,413,332.00 $1,509,290.00 ($904,042.00) Level 9 - District Wide Totals $0.00 $0.00 $1,016,797.34 $717,811.20 $2,413,332.00 $1,509,290.00 ($904,042.00) Sub-Function 00 - Revenues Totals $0.00 $0.00 $1,016,797.34 $717,811.20 $2,413,332.00 $1,509,290.00 ($904,042.00) Function 00 - Revenue Totals $0.00 $0.00 $1,016,797.34 $717,811.20 $2,413,332.00 $1,509,290.00 ($904,042.00) Locations 540 - CRRSA ESSER III 84.425U Totals $0.00 $0.00 $1,016,797.34 $717,811.20 $2,413,332.00 $1,509,290.00 ($904,042.00) FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 .00 .00 2,260.65 .00 24,396.00 .00 (24,396.00) Program 000 - General Revenue Totals $0.00 $0.00 $2,260.65 $0.00 $24,396.00 $0.00 ($24,396.00) Level 9 - District Wide Totals $0.00 $0.00 $2,260.65 $0.00 $24,396.00 $0.00 ($24,396.00) Sub-Function 00 - Revenues Totals $0.00 $0.00 $2,260.65 $0.00 $24,396.00 $0.00 ($24,396.00) Function 00 - Revenue Totals $0.00 $0.00 $2,260.65 $0.00 $24,396.00 $0.00 ($24,396.00) Locations 550 - Goodwill YouthBuild 17.274 Totals $0.00 $0.00 $2,260.65 $0.00 $24,396.00 $0.00 ($24,396.00) Locations 570 - ARP Flow Thru 84.027X Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-570-00-00-9-000- 62123 ARP Flow Thru 84.027X .00 .00 74,137.81 37,549.68 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $74,137.81 $37,549.68 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $74,137.81 $37,549.68 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $74,137.81 $37,549.68 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $74,137.81 $37,549.68 $0.00 $0.00 $0.00 Locations 570 - ARP Flow Thru 84.027X Totals $0.00 $0.00 $74,137.81 $37,549.68 $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 .00 .00 648,725.00 .00 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 Locations 580 - Emergency Connectivity 32.009 Totals $0.00 $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 .00 .00 459,675.00 .00 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 Locations 581 - Emergency Connectivity II 32.009 Totals $0.00 $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 Locations 590 - ARP Homeless II C&Y 84.425W Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-590-00-00-9-000- 62266 ARP Homeless II Children and Youth 84.425W .00 .00 8,344.81 288.20 14,638.00 .00 (14,638.00) Program 000 - General Revenue Totals $0.00 $0.00 $8,344.81 $288.20 $14,638.00 $0.00 ($14,638.00) Level 9 - District Wide Totals $0.00 $0.00 $8,344.81 $288.20 $14,638.00 $0.00 ($14,638.00) Sub-Function 00 - Revenues Totals $0.00 $0.00 $8,344.81 $288.20 $14,638.00 $0.00 ($14,638.00) Function 00 - Revenue Totals $0.00 $0.00 $8,344.81 $288.20 $14,638.00 $0.00 ($14,638.00) Locations 590 - ARP Homeless II C&Y 84.425W Totals $0.00 $0.00 $8,344.81 $288.20 $14,638.00 $0.00 ($14,638.00) Locations 600 - ARP ESSER III Set-Aside 84.425U Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-600-00-00-9-000- 62267 ARP ESSER III State Set-Aside 84.425U .00 .00 44,976.36 40,738.42 .00 237,471.00 237,471.00 Program 000 - General Revenue Totals $0.00 $0.00 $44,976.36 $40,738.42 $0.00 $237,471.00 $237,471.00 Level 9 - District Wide Totals $0.00 $0.00 $44,976.36 $40,738.42 $0.00 $237,471.00 $237,471.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $44,976.36 $40,738.42 $0.00 $237,471.00 $237,471.00 Function 00 - Revenue Totals $0.00 $0.00 $44,976.36 $40,738.42 $0.00 $237,471.00 $237,471.00 Locations 600 - ARP ESSER III Set-Aside 84.425U Totals $0.00 $0.00 $44,976.36 $40,738.42 $0.00 $237,471.00 $237,471.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund REVENUE Locations 610 - ARPA CSLFRF Ventilation 21.027 Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-610-00-00-9-000- 62268 ARPA CSLFRF Ventilation Improvement 21.027 .00 .00 50,080.00 12,992.00 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $50,080.00 $12,992.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $50,080.00 $12,992.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $50,080.00 $12,992.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $50,080.00 $12,992.00 $0.00 $0.00 $0.00 Locations 610 - ARPA CSLFRF Ventilation 21.027 Totals $0.00 $0.00 $50,080.00 $12,992.00 $0.00 $0.00 $0.00 Locations 620 - ESSER II Postsecondary SpEd Supp Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-620-00-00-9-000- 62271 ESSER II Postsecondary Special Education Support .00 .00 12,836.71 .00 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 Locations 620 - ESSER II Postsecondary SpEd Supp Totals $0.00 $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 Locations 630 - DCJS Digital Mapping Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-630-00-00-9-000- 61302 DCJS Digital Mapping Grant .00 .00 .00 19,723.00 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 Locations 630 - DCJS Digital Mapping Grant Totals $0.00 $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund REVENUE Locations 640 - School-Based Health 93.354 Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-640-00-00-9-000- 62275 School-Based Health Workforce Grant 93.354 .00 .00 .00 80,005.00 .00 40,000.00 40,000.00 Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $80,005.00 $0.00 $40,000.00 $40,000.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $80,005.00 $0.00 $40,000.00 $40,000.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $80,005.00 $0.00 $40,000.00 $40,000.00 Function 00 - Revenue Totals $0.00 $0.00 $0.00 $80,005.00 $0.00 $40,000.00 $40,000.00 Locations 640 - School-Based Health 93.354 Totals $0.00 $0.00 $0.00 $80,005.00 $0.00 $40,000.00 $40,000.00 Locations 660 - Community Schools Grant 84.215J Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-660-00-00-9-000- 62460 Community Schools Grant 84.215J .00 .00 .00 133,000.00 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $133,000.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $133,000.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $133,000.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $0.00 $133,000.00 $0.00 $0.00 $0.00 Locations 660 - Community Schools Grant 84.215J Totals $0.00 $0.00 $0.00 $133,000.00 $0.00 $0.00 $0.00 REVENUE TOTALS $2,118,568.21 $3,589,500.60 $6,861,975.37 $3,203,908.76 $5,650,323.00 $3,858,581.00 ($1,791,742.00) 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 7,420.14 4,897.21 4,754.53 7,450.00 4,708.00 3,288.00 (1,420.00) 32-200-61-10-3-120- 72100 FICA 720.93 374.64 363.72 569.94 360.00 252.00 (108.00) 32-200-61-10-3-120- 76435 Supplies - Instructional 245.78 3,115.00 3,115.00 3,319.90 3,166.00 4,664.00 1,498.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 Program 120 - Special Education Totals $8,386.85 $8,386.85 $8,233.25 $11,339.84 $8,234.00 $8,204.00 ($30.00) Level 3 - Secondary Totals $8,386.85 $8,386.85 $8,233.25 $11,339.84 $8,234.00 $8,204.00 ($30.00) Sub-Function 10 - Classroom Instruction Totals $8,386.85 $8,386.85 $8,233.25 $11,339.84 $8,234.00 $8,204.00 ($30.00) Function 61 - Instruction Totals $8,386.85 $8,386.85 $8,233.25 $11,339.84 $8,234.00 $8,204.00 ($30.00) Locations 200 - ISAEP Grant Totals $8,386.85 $8,386.85 $8,233.25 $11,339.84 $8,234.00 $8,204.00 ($30.00) 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 24,306.75 9,675.00 18,672.23 12,065.64 9,825.00 .00 (9,825.00) 32-220-61-10-7-110- 71150 Compensation-Clerical 14,555.00 25,727.00 25,214.02 19,989.20 25,727.00 .00 (25,727.00) 32-220-61-10-7-110- 72100 FICA 2,743.29 2,703.79 3,352.75 2,448.20 2,961.00 .00 (2,961.00) 32-220-61-10-7-110- 73037 Contractual Services - Other 3,024.52 10,478.31 16,608.08 12,200.00 10,478.00 .00 (10,478.00) 32-220-61-10-7-110- 76435 Supplies - Instructional 5,242.47 29,936.90 12,007.25 14,923.21 29,530.00 .00 (29,530.00) Program 110 - Regular Instruction Totals $49,872.03 $78,521.00 $75,854.33 $61,626.25 $78,521.00 $0.00 ($78,521.00) Level 7 - Adult Totals $49,872.03 $78,521.00 $75,854.33 $61,626.25 $78,521.00 $0.00 ($78,521.00) Sub-Function 10 - Classroom Instruction Totals $49,872.03 $78,521.00 $75,854.33 $61,626.25 $78,521.00 $0.00 ($78,521.00) Function 61 - Instruction Totals $49,872.03 $78,521.00 $75,854.33 $61,626.25 $78,521.00 $0.00 ($78,521.00) Locations 220 - Race To GED Grant Totals $49,872.03 $78,521.00 $75,854.33 $61,626.25 $78,521.00 $0.00 ($78,521.00) 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 1,796.20 .00 .00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 230 - Preschool Mini Grants Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 32-230-61-10-8-180- 71151 Compensation-Instructional Asst 15,385.90 15,737.47 16,046.87 5,600.36 16,825.00 17,957.00 1,132.00 32-230-61-10-8-180- 71665 Bonus Payments To Teachers .00 1,548.00 .00 2,322.00 .00 .00 .00 32-230-61-10-8-180- 72100 FICA 1,314.42 1,305.15 1,227.59 724.50 1,288.00 1,374.00 86.00 32-230-61-10-8-180- 72220 VRS Hybrid Pension Contribution 813.78 .00 .00 .00 .00 .00 .00 32-230-61-10-8-180- 72300 Group Health and Dental Insurance 104.82 .00 .00 .00 .00 .00 .00 32-230-61-10-8-180- 72400 VRS Group Life Insurance 67.98 .00 .00 .00 .00 .00 .00 32-230-61-10-8-180- 72510 Hybrid Disability Insurance 16.48 .00 .00 .00 .00 .00 .00 32-230-61-10-8-180- 72750 VRS Retiree Health Care Credit 62.28 .00 .00 .00 .00 .00 .00 32-230-61-10-8-180- 76435 Supplies - Instructional 8,979.18 .00 .00 .00 200.00 .00 (200.00) Program 180 - Pre-K Non- Sp Ed Totals $28,541.04 $18,590.62 $17,274.46 $8,646.86 $18,313.00 $19,331.00 $1,018.00 Level 8 - Pre-K Totals $28,541.04 $18,590.62 $17,274.46 $8,646.86 $18,313.00 $19,331.00 $1,018.00 Sub-Function 10 - Classroom Instruction Totals $28,541.04 $18,590.62 $17,274.46 $8,646.86 $18,313.00 $19,331.00 $1,018.00 Function 61 - Instruction Totals $28,541.04 $18,590.62 $17,274.46 $8,646.86 $18,313.00 $19,331.00 $1,018.00 Locations 230 - Preschool Mini Grants Totals $28,541.04 $18,590.62 $17,274.46 $8,646.86 $18,313.00 $19,331.00 $1,018.00 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 188,922.71 185,887.13 252,028.14 100,302.27 225,745.00 .00 (225,745.00) 32-240-61-10-7-170- 71150 Compensation-Clerical 9,989.00 9,009.00 8,274.00 2,426.90 .00 .00 .00 32-240-61-10-7-170- 71200 Compensation-OT .00 .00 52.50 .00 .00 .00 .00 32-240-61-10-7-170- 72100 FICA 15,170.43 14,826.66 19,894.08 7,848.37 17,729.00 .00 (17,729.00) FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 73037 Contractual Services - Other 46,308.79 37,409.05 41,404.78 13,850.09 52,605.00 .00 (52,605.00) 32-240-61-10-7-170- 75202 Telephone Services 376.42 416.16 504.84 766.99 600.00 .00 (600.00) 32-240-61-10-7-170- 75530 Travel - Other 52.25 .00 1,085.87 50.40 .00 .00 .00 32-240-61-10-7-170- 76435 Supplies - Instructional 31,151.02 80,362.80 53,159.02 10,966.25 76,620.00 .00 (76,620.00) Program 170 - Adult Totals $291,970.62 $327,910.80 $376,403.23 $136,211.27 $373,299.00 $0.00 ($373,299.00) Program 171 - Adult GAE 32-240-61-10-7-171- 71120 Compensation-Instructional Salaries 6,381.25 29,228.50 35,729.15 33,252.80 30,011.00 .00 (30,011.00) 32-240-61-10-7-171- 71150 Compensation-Clerical 14,180.50 5,782.50 .00 .00 5,000.00 .00 (5,000.00) 32-240-61-10-7-171- 72100 FICA 1,572.97 2,678.34 2,733.27 2,543.88 2,679.00 .00 (2,679.00) 32-240-61-10-7-171- 73037 Contractual Services - Other 8,258.00 .00 .00 1,025.00 .00 .00 .00 32-240-61-10-7-171- 76435 Supplies - Instructional 7,692.38 773.08 .00 .00 773.00 .00 (773.00) Program 171 - Adult GAE Totals $38,085.10 $38,462.42 $38,462.42 $36,821.68 $38,463.00 $0.00 ($38,463.00) Program 172 - Adult Leadership 32-240-61-10-7-172- 71110 Compensation-Administrative 56,796.60 53,286.71 50,336.34 32,784.00 52,797.00 .00 (52,797.00) 32-240-61-10-7-172- 71150 Compensation-Clerical 3,450.00 .00 .00 .00 .00 .00 .00 32-240-61-10-7-172- 71665 Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00 .00 32-240-61-10-7-172- 72100 FICA 4,838.36 4,149.08 3,807.93 2,483.41 4,039.00 .00 (4,039.00) 32-240-61-10-7-172- 72210 VRS Pension Contribution .00 .00 .00 .00 19,500.00 .00 (19,500.00) 32-240-61-10-7-172- 72220 VRS Hybrid Pension Contribution 9,681.09 10,037.74 10,009.92 8,469.52 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72300 Group Health and Dental Insurance 6,811.56 7,027.30 7,140.94 5,509.32 .00 .00 .00 32-240-61-10-7-172- 72400 VRS Group Life Insurance 783.36 807.84 808.50 682.88 .00 .00 .00 32-240-61-10-7-172- 72510 Hybrid Disability Insurance 142.42 143.47 143.63 121.28 .00 .00 .00 32-240-61-10-7-172- 72750 VRS Retiree Health Care Credit 717.60 729.38 730.09 616.64 .00 .00 .00 32-240-61-10-7-172- 73037 Contractual Services - Other 1,357.69 385.00 1,737.80 175.00 385.00 .00 (385.00) 32-240-61-10-7-172- 75530 Travel - Other 1,681.82 317.34 669.10 813.12 1,000.00 .00 (1,000.00) 32-240-61-10-7-172- 76435 Supplies - Instructional 4,541.39 4,029.39 1,899.98 180.00 4,741.00 .00 (4,741.00) Program 172 - Adult Leadership Totals $90,801.89 $82,461.25 $77,284.23 $51,835.17 $82,462.00 $0.00 ($82,462.00) Program 173 - Adult C&I 32-240-61-10-7-173- 71120 Compensation-Instructional Salaries 1,812.50 .00 .00 .00 .00 .00 .00 32-240-61-10-7-173- 72100 FICA 138.65 .00 .00 .00 .00 .00 .00 32-240-61-10-7-173- 73037 Contractual Services - Other .00 .00 .00 1,047.80 .00 .00 .00 32-240-61-10-7-173- 75530 Travel - Other 5.71 .00 .00 .00 .00 .00 .00 32-240-61-10-7-173- 76435 Supplies - Instructional 120.00 1,792.20 2,000.00 .00 5,000.00 .00 (5,000.00) Program 173 - Adult C&I Totals $2,076.86 $1,792.20 $2,000.00 $1,047.80 $5,000.00 $0.00 ($5,000.00) Program 174 - Adult RSVP 32-240-61-10-7-174- 71120 Compensation-Instructional Salaries 3,656.25 .00 .00 .00 .00 .00 .00 32-240-61-10-7-174- 72100 FICA 279.69 .00 .00 .00 .00 .00 .00 Program 174 - Adult RSVP Totals $3,935.94 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Program 175 - Adult EEI 32-240-61-10-7-175- 71120 Compensation-Instructional Salaries .00 937.50 .00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 240 - Adult Basic Education Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 7 - Adult Program 175 - Adult EEI 32-240-61-10-7-175- 72100 FICA .00 71.72 .00 .00 .00 .00 .00 Program 175 - Adult EEI Totals $0.00 $1,009.22 $0.00 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Totals $426,870.41 $451,635.89 $494,149.88 $225,915.92 $499,224.00 $0.00 ($499,224.00) Sub-Function 10 - Classroom Instruction Totals $426,870.41 $451,635.89 $494,149.88 $225,915.92 $499,224.00 $0.00 ($499,224.00) Function 61 - Instruction Totals $426,870.41 $451,635.89 $494,149.88 $225,915.92 $499,224.00 $0.00 ($499,224.00) Locations 240 - Adult Basic Education Grant Totals $426,870.41 $451,635.89 $494,149.88 $225,915.92 $499,224.00 $0.00 ($499,224.00) 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 193,700.04 194,400.79 129,269.04 77,473.98 138,742.00 275,085.00 136,343.00 32-250-61-10-2-110- 71151 Compensation-Instructional Asst 60,684.65 86,315.64 158,524.27 107,811.67 110,000.00 100,000.00 (10,000.00) 32-250-61-10-2-110- 71665 Bonus Payments To Teachers .00 12,384.00 .00 18,576.00 .00 .00 .00 32-250-61-10-2-110- 72100 FICA 18,234.24 21,452.21 19,365.23 14,084.16 19,029.00 20,919.00 1,890.00 32-250-61-10-2-110- 72210 VRS Pension Contribution 36,206.62 40,655.50 27,502.72 25,612.70 41,341.00 52,672.00 11,331.00 32-250-61-10-2-110- 72220 VRS Hybrid Pension Contribution 3,419.08 6,222.70 20,949.90 11,690.04 .00 .00 .00 32-250-61-10-2-110- 72300 Group Health and Dental Insurance 25,538.36 30,478.08 61,099.82 39,047.28 22,698.00 60,000.00 37,302.00 32-250-61-10-2-110- 72400 VRS Group Life Insurance 3,310.65 3,779.60 3,906.40 3,007.58 3,333.00 4,000.00 667.00 32-250-61-10-2-110- 72510 Hybrid Disability Insurance 45.52 89.12 300.00 167.46 91.00 300.00 209.00 32-250-61-10-2-110- 72750 VRS Retiree Health Care Credit 3,032.56 3,412.89 3,527.54 2,715.84 3,010.00 3,600.00 590.00 32-250-61-10-2-110- 73037 Contractual Services - Other 41,874.14 42,076.15 34,043.20 40,620.70 44,504.00 40,652.00 (3,852.00) FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76435 Supplies - Instructional 63,679.88 153,082.83 85,159.82 27,606.54 136,173.00 .00 (136,173.00) Program 110 - Regular Instruction Totals $449,725.74 $594,349.51 $543,647.94 $368,413.95 $518,921.00 $557,228.00 $38,307.00 Level 2 - Elementary Totals $449,725.74 $594,349.51 $543,647.94 $368,413.95 $518,921.00 $557,228.00 $38,307.00 Level 3 - Secondary Program 110 - Regular Instruction 32-250-61-10-3-110- 73037 Contractual Services - Other 2,830.00 5,899.00 6,424.00 4,725.00 .00 .00 .00 32-250-61-10-3-110- 76435 Supplies - Instructional .00 6,880.00 6,076.00 1,735.00 .00 .00 .00 Program 110 - Regular Instruction Totals $2,830.00 $12,779.00 $12,500.00 $6,460.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $2,830.00 $12,779.00 $12,500.00 $6,460.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $452,555.74 $607,128.51 $556,147.94 $374,873.95 $518,921.00 $557,228.00 $38,307.00 Function 61 - Instruction Totals $452,555.74 $607,128.51 $556,147.94 $374,873.95 $518,921.00 $557,228.00 $38,307.00 Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 320 - Vehicle Operation Services 32-250-63-63-9-320- 71170 Compensation-Bus Drivers 4,000.00 4,000.00 4,000.00 .00 3,716.00 3,716.00 .00 32-250-63-63-9-320- 72100 FICA .00 .00 .00 .00 284.00 284.00 .00 Program 320 - Vehicle Operation Services Totals $4,000.00 $4,000.00 $4,000.00 $0.00 $4,000.00 $4,000.00 $0.00 Program 330 - Transportation Monitoring Svcs 32-250-63-63-9-330- 71172 Compensation-Bus Aides .00 .00 .00 4,000.00 .00 .00 .00 Program 330 - Transportation Monitoring Svcs Totals $0.00 $0.00 $0.00 $4,000.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $0.00 Sub-Function 63 - Pupil Transportation Totals $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $0.00 Function 63 - Pupil Transportation Totals $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $0.00 Locations 250 - ESEA Title I Grant Totals $456,555.74 $611,128.51 $560,147.94 $378,873.95 $522,921.00 $561,228.00 $38,307.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE 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 4,800.00 6,400.00 6,400.00 3,520.00 25,067.00 33,600.00 8,533.00 32-270-61-10-2-110- 71520 Compensation-Substitutes .00 4,570.79 10,956.39 .00 .00 .00 .00 32-270-61-10-2-110- 72100 FICA 367.20 839.29 969.26 269.28 1,918.00 2,571.00 653.00 32-270-61-10-2-110- 73225 Professional Development - Conferences 42,053.73 47,875.54 53,734.66 30,876.57 3,959.00 42,496.00 38,537.00 32-270-61-10-2-110- 75530 Travel - Other 5,399.28 .00 3,584.59 4,494.94 9,638.00 15,510.00 5,872.00 32-270-61-10-2-110- 76115 Supplies - Training 439.80 1,477.81 447.65 99.75 3,962.00 5,969.00 2,007.00 Program 110 - Regular Instruction Totals $53,060.01 $61,163.43 $76,092.55 $39,260.54 $44,544.00 $100,146.00 $55,602.00 Level 2 - Elementary Totals $53,060.01 $61,163.43 $76,092.55 $39,260.54 $44,544.00 $100,146.00 $55,602.00 Level 3 - Secondary Program 110 - Regular Instruction 32-270-61-10-3-110- 71120 Compensation-Instructional Salaries 1,600.00 1,600.00 1,600.00 960.00 6,267.00 .00 (6,267.00) 32-270-61-10-3-110- 71520 Compensation-Substitutes .00 1,487.01 8,805.00 .00 .00 .00 .00 32-270-61-10-3-110- 72100 FICA 110.40 236.16 786.98 73.44 479.00 .00 (479.00) 32-270-61-10-3-110- 73225 Professional Development - Conferences 17,687.54 15,250.68 31,310.56 27,300.90 21,771.00 .00 (21,771.00) 32-270-61-10-3-110- 75530 Travel - Other 4,516.86 110.00 2,646.28 1,852.39 4,034.00 .00 (4,034.00) 32-270-61-10-3-110- 76115 Supplies - Training 650.27 233.48 764.03 522.91 991.00 .00 (991.00) Program 110 - Regular Instruction Totals $24,565.07 $18,917.33 $45,912.85 $30,709.64 $33,542.00 $0.00 ($33,542.00) Level 3 - Secondary Totals $24,565.07 $18,917.33 $45,912.85 $30,709.64 $33,542.00 $0.00 ($33,542.00) Level 4 - Middle Program 110 - Regular Instruction 32-270-61-10-4-110- 71120 Compensation-Instructional Salaries 1,600.00 1,600.00 1,600.00 960.00 6,267.00 .00 (6,267.00) 32-270-61-10-4-110- 71520 Compensation-Substitutes .00 2,340.63 4,620.00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 270 - ESEA II A Teacher Qual Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 32-270-61-10-4-110- 72100 FICA 122.40 301.49 475.83 73.44 479.00 .00 (479.00) 32-270-61-10-4-110- 73225 Professional Development - Conferences 13,998.67 5,131.67 20,080.30 13,526.38 15,984.00 .00 (15,984.00) 32-270-61-10-4-110- 75530 Travel - Other 2,858.32 .00 1,567.84 1,502.73 2,830.00 .00 (2,830.00) 32-270-61-10-4-110- 76115 Supplies - Training 309.11 684.13 575.26 1,179.52 991.00 .00 (991.00) Program 110 - Regular Instruction Totals $18,888.50 $10,057.92 $28,919.23 $17,242.07 $26,551.00 $0.00 ($26,551.00) Level 4 - Middle Totals $18,888.50 $10,057.92 $28,919.23 $17,242.07 $26,551.00 $0.00 ($26,551.00) Sub-Function 10 - Classroom Instruction Totals $96,513.58 $90,138.68 $150,924.63 $87,212.25 $104,637.00 $100,146.00 ($4,491.00) Function 61 - Instruction Totals $96,513.58 $90,138.68 $150,924.63 $87,212.25 $104,637.00 $100,146.00 ($4,491.00) Locations 270 - ESEA II A Teacher Qual Grant Totals $96,513.58 $90,138.68 $150,924.63 $87,212.25 $104,637.00 $100,146.00 ($4,491.00) 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 12,524.30 14,022.57 10,993.00 10,955.00 14,260.00 15,371.00 1,111.00 32-280-61-10-2-110- 71665 Bonus Payments To Teachers .00 774.00 .00 .00 .00 .00 .00 32-280-61-10-2-110- 72100 FICA 958.12 1,003.42 598.42 792.43 1,091.00 1,176.00 85.00 32-280-61-10-2-110- 72220 VRS Hybrid Pension Contribution .00 851.72 1,824.20 .00 635.00 .00 (635.00) 32-280-61-10-2-110- 72300 Group Health and Dental Insurance .00 2,596.72 4,805.61 .00 .00 .00 .00 32-280-61-10-2-110- 72400 VRS Group Life Insurance .00 68.67 147.10 .00 .00 .00 .00 32-280-61-10-2-110- 72510 Hybrid Disability Insurance .00 12.19 26.10 .00 .00 .00 .00 32-280-61-10-2-110- 72750 VRS Retiree Health Care Credit .00 61.98 132.80 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $13,482.42 $19,391.27 $18,527.23 $11,747.43 $15,986.00 $16,547.00 $561.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 280 - ESEA III A Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 129 - Immigrant Children & Youth 32-280-61-10-2-129- 71120 Compensation-Instructional Salaries 2,580.00 1,640.00 610.00 430.00 .00 .00 .00 32-280-61-10-2-129- 72100 FICA 197.37 125.47 46.68 32.90 .00 .00 .00 Program 129 - Immigrant Children & Youth Totals $2,777.37 $1,765.47 $656.68 $462.90 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $16,259.79 $21,156.74 $19,183.91 $12,210.33 $15,986.00 $16,547.00 $561.00 Sub-Function 10 - Classroom Instruction Totals $16,259.79 $21,156.74 $19,183.91 $12,210.33 $15,986.00 $16,547.00 $561.00 Function 61 - Instruction Totals $16,259.79 $21,156.74 $19,183.91 $12,210.33 $15,986.00 $16,547.00 $561.00 Locations 280 - ESEA III A Grant Totals $16,259.79 $21,156.74 $19,183.91 $12,210.33 $15,986.00 $16,547.00 $561.00 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 10,973.46 25,643.58 42,209.73 25,843.70 31,504.00 26,998.00 (4,506.00) 32-300-61-10-2-120- 71151 Compensation-Instructional Asst 221,388.45 232,460.44 312,136.17 166,284.24 251,533.00 300,000.00 48,467.00 32-300-61-10-2-120- 71665 Bonus Payments To Teachers .00 21,672.00 .00 23,978.52 .00 .00 .00 32-300-61-10-2-120- 72100 FICA 16,215.87 20,030.94 25,610.61 15,821.40 22,970.00 25,016.00 2,046.00 32-300-61-10-2-120- 72210 VRS Pension Contribution 8,405.90 8,608.56 5,899.06 .00 7,500.00 7,500.00 .00 32-300-61-10-2-120- 72220 VRS Hybrid Pension Contribution 17,847.53 23,057.40 37,620.94 25,959.40 37,901.00 37,900.00 (1.00) 32-300-61-10-2-120- 72300 Group Health and Dental Insurance 44,202.02 39,168.08 56,972.88 22,005.18 44,280.00 44,280.00 .00 32-300-61-10-2-120- 72400 VRS Group Life Insurance 2,339.40 2,686.64 3,608.25 2,291.94 3,860.00 3,860.00 .00 32-300-61-10-2-120- 72510 Hybrid Disability Insurance 260.63 387.41 581.40 455.79 620.00 620.00 .00 32-300-61-10-2-120- 72750 VRS Retiree Health Care Credit 2,042.93 2,364.58 3,251.15 2,052.80 3,710.00 3,710.00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72800 Termination Pay for Vac/Sick Leave .00 1,060.00 4,580.00 .00 .00 .00 .00 32-300-61-10-2-120- 73037 Contractual Services - Other 6,227.08 13,290.90 8,713.92 8,274.45 .00 .00 .00 32-300-61-10-2-120- 73305 Set Aside Funds .00 .00 .00 .00 1,271.00 4,800.00 3,529.00 32-300-61-10-2-120- 76045 Furniture and Equip <$5,000 540.22 .00 .00 .00 .00 .00 .00 32-300-61-10-2-120- 76435 Supplies - Instructional 5,053.27 5,217.23 3,234.85 4,091.50 .00 3,000.00 3,000.00 Program 120 - Special Education Totals $335,496.76 $395,647.76 $504,418.96 $297,058.92 $405,149.00 $457,684.00 $52,535.00 Level 2 - Elementary Totals $335,496.76 $395,647.76 $504,418.96 $297,058.92 $405,149.00 $457,684.00 $52,535.00 Level 3 - Secondary Program 120 - Special Education 32-300-61-10-3-120- 71120 Compensation-Instructional Salaries 33,826.55 24,426.89 7,344.13 9,193.28 12,340.00 41,076.00 28,736.00 32-300-61-10-3-120- 71151 Compensation-Instructional Asst 50,218.84 51,030.25 43,165.66 35,528.53 43,570.00 45,950.00 2,380.00 32-300-61-10-3-120- 71665 Bonus Payments To Teachers .00 4,644.00 .00 4,644.00 .00 .00 .00 32-300-61-10-3-120- 72100 FICA 6,429.41 6,011.95 4,006.00 3,685.69 4,277.00 4,277.00 .00 32-300-61-10-3-120- 72210 VRS Pension Contribution 5,496.50 6,123.34 7,157.60 4,910.10 8,555.00 8,555.00 .00 32-300-61-10-3-120- 72220 VRS Hybrid Pension Contribution 2,339.20 2,610.50 .00 2,011.58 .00 .00 .00 32-300-61-10-3-120- 72300 Group Health and Dental Insurance .00 4,671.20 .00 10,179.28 .00 .00 .00 32-300-61-10-3-120- 72400 VRS Group Life Insurance 654.60 704.20 577.10 558.06 690.00 570.00 (120.00) 32-300-61-10-3-120- 72510 Hybrid Disability Insurance 35.50 37.39 .00 28.80 .00 .00 .00 32-300-61-10-3-120- 72750 VRS Retiree Health Care Credit 599.60 635.80 521.10 503.94 623.00 623.00 .00 32-300-61-10-3-120- 73037 Contractual Services - Other 5,586.22 3,377.90 2,610.39 3,436.53 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 300 - Flow Thru Title VI B Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 120 - Special Education 32-300-61-10-3-120- 76435 Supplies - Instructional 43.78 .00 902.14 .00 .00 .00 .00 Program 120 - Special Education Totals $105,230.20 $104,273.42 $66,284.12 $74,679.79 $70,055.00 $101,051.00 $30,996.00 Level 3 - Secondary Totals $105,230.20 $104,273.42 $66,284.12 $74,679.79 $70,055.00 $101,051.00 $30,996.00 Level 4 - Middle Program 120 - Special Education 32-300-61-10-4-120- 71120 Compensation-Instructional Salaries 155,574.01 165,779.66 167,047.38 106,797.40 177,192.00 115,589.00 (61,603.00) 32-300-61-10-4-120- 71151 Compensation-Instructional Asst 53,698.03 56,573.64 64,958.20 33,555.70 55,440.00 55,440.00 .00 32-300-61-10-4-120- 71665 Bonus Payments To Teachers .00 9,288.00 .00 3,870.00 .00 .00 .00 32-300-61-10-4-120- 72100 FICA 14,724.60 16,143.54 16,977.27 10,212.60 17,796.00 13,083.00 (4,713.00) 32-300-61-10-4-120- 72210 VRS Pension Contribution 22,206.60 15,774.23 17,231.20 16,115.28 17,350.00 17,350.00 .00 32-300-61-10-4-120- 72220 VRS Hybrid Pension Contribution 9,449.32 18,330.17 18,317.30 9,198.40 19,610.00 19,610.00 .00 32-300-61-10-4-120- 72300 Group Health and Dental Insurance 37,420.88 44,543.04 42,785.36 24,783.78 28,709.00 42,610.00 13,901.00 32-300-61-10-4-120- 72400 VRS Group Life Insurance 2,644.70 2,749.66 2,866.08 2,040.98 2,982.00 2,982.00 .00 32-300-61-10-4-120- 72510 Hybrid Disability Insurance 143.40 262.48 262.28 131.69 290.00 290.00 .00 32-300-61-10-4-120- 72750 VRS Retiree Health Care Credit 2,422.70 2,482.86 2,588.10 1,842.89 2,680.00 2,680.00 .00 32-300-61-10-4-120- 72800 Termination Pay for Vac/Sick Leave .00 .00 .00 65.33 .00 .00 .00 32-300-61-10-4-120- 73037 Contractual Services - Other 4,467.55 4,268.75 4,130.99 1,048.00 .00 .00 .00 32-300-61-10-4-120- 76435 Supplies - Instructional 1,207.23 1,020.87 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $303,959.02 $337,216.90 $337,164.16 $209,662.05 $322,049.00 $269,634.00 ($52,415.00) Level 4 - Middle Totals $303,959.02 $337,216.90 $337,164.16 $209,662.05 $322,049.00 $269,634.00 ($52,415.00) Sub-Function 10 - Classroom Instruction Totals $744,685.98 $837,138.08 $907,867.24 $581,400.76 $797,253.00 $828,369.00 $31,116.00 Function 61 - Instruction Totals $744,685.98 $837,138.08 $907,867.24 $581,400.76 $797,253.00 $828,369.00 $31,116.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 300 - Flow Thru Title VI B Grant Totals $744,685.98 $837,138.08 $907,867.24 $581,400.76 $797,253.00 $828,369.00 $31,116.00 Locations 310 - Perkins Vocational Ed Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 130 - Vocational 32-310-61-10-3-130- 71120 Compensation-Instructional Salaries 6,000.00 2,814.05 1,284.63 973.68 6,000.00 6,000.00 .00 32-310-61-10-3-130- 71665 Bonus Payments To Teachers .00 774.00 .00 .00 .00 .00 .00 32-310-61-10-3-130- 72100 FICA 565.66 274.48 98.27 74.50 1,530.00 1,530.00 .00 32-310-61-10-3-130- 73037 Contractual Services - Other 11,378.36 8,637.41 24,419.86 22,238.42 20,464.00 24,695.00 4,231.00 32-310-61-10-3-130- 75530 Travel - Other .00 .00 .00 315.00 .00 .00 .00 32-310-61-10-3-130- 76435 Supplies - Instructional 24,934.22 29,248.19 19,020.21 9,539.24 18,859.00 23,555.00 4,696.00 Program 130 - Vocational Totals $42,878.24 $41,748.13 $44,822.97 $33,140.84 $46,853.00 $55,780.00 $8,927.00 Level 3 - Secondary Totals $42,878.24 $41,748.13 $44,822.97 $33,140.84 $46,853.00 $55,780.00 $8,927.00 Level 4 - Middle Program 130 - Vocational 32-310-61-10-4-130- 73037 Contractual Services - Other 1,813.56 423.50 .00 370.00 .00 .00 .00 32-310-61-10-4-130- 76435 Supplies - Instructional 14,207.08 12,187.26 14,041.63 2,725.84 10,000.00 .00 (10,000.00) Program 130 - Vocational Totals $16,020.64 $12,610.76 $14,041.63 $3,095.84 $10,000.00 $0.00 ($10,000.00) Level 4 - Middle Totals $16,020.64 $12,610.76 $14,041.63 $3,095.84 $10,000.00 $0.00 ($10,000.00) Sub-Function 10 - Classroom Instruction Totals $58,898.88 $54,358.89 $58,864.60 $36,236.68 $56,853.00 $55,780.00 ($1,073.00) Function 61 - Instruction Totals $58,898.88 $54,358.89 $58,864.60 $36,236.68 $56,853.00 $55,780.00 ($1,073.00) Locations 310 - Perkins Vocational Ed Grant Totals $58,898.88 $54,358.89 $58,864.60 $36,236.68 $56,853.00 $55,780.00 ($1,073.00) Locations 340 - School Security Grant Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 2 - Elementary Program 460 - Security Services 32-340-64-64-2-460- 73180 Repair/Maint - Other Contracted .00 .00 .00 2,180.41 .00 .00 .00 32-340-64-64-2-460- 73181 Repair/Maint - Other Contracted - Carver .00 .00 2,503.79 26,815.00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 73182 Repair/Maint - Other Contracted - West .00 16,999.00 12,518.94 .00 .00 .00 .00 32-340-64-64-2-460- 73183 Repair/Maint - Other Contracted - East .00 .00 .00 18,105.32 .00 .00 .00 Program 460 - Security Services Totals $0.00 $16,999.00 $15,022.73 $47,100.73 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $16,999.00 $15,022.73 $47,100.73 $0.00 $0.00 $0.00 Level 3 - Secondary Program 460 - Security Services 32-340-64-64-3-460- 73180 Repair/Maint - Other Contracted .00 .00 17,761.27 4,753.60 .00 .00 .00 Program 460 - Security Services Totals $0.00 $0.00 $17,761.27 $4,753.60 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $17,761.27 $4,753.60 $0.00 $0.00 $0.00 Level 4 - Middle Program 460 - Security Services 32-340-64-64-4-460- 73180 Repair/Maint - Other Contracted .00 .00 6,523.79 42,192.00 .00 .00 .00 Program 460 - Security Services Totals $0.00 $0.00 $6,523.79 $42,192.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $6,523.79 $42,192.00 $0.00 $0.00 $0.00 Level 9 - District Wide Program 460 - Security Services 32-340-64-64-9-460- 78055 Technology Hardware .00 .00 51,257.04 .00 .00 .00 .00 Program 460 - Security Services Totals $0.00 $0.00 $51,257.04 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $51,257.04 $0.00 $0.00 $0.00 $0.00 Sub-Function 64 - Operation & Maintenance Totals $0.00 $16,999.00 $90,564.83 $94,046.33 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Totals $0.00 $16,999.00 $90,564.83 $94,046.33 $0.00 $0.00 $0.00 Locations 340 - School Security Grant Totals $0.00 $16,999.00 $90,564.83 $94,046.33 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 380 - Plugged In Virginia Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 7 - Adult Program 110 - Regular Instruction 32-380-61-10-7-110- 76435 Supplies - Instructional .00 .00 .00 16,265.69 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $16,265.69 $0.00 $0.00 $0.00 Level 7 - Adult Totals $0.00 $0.00 $0.00 $16,265.69 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $16,265.69 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $0.00 $0.00 $16,265.69 $0.00 $0.00 $0.00 Locations 380 - Plugged In Virginia Totals $0.00 $0.00 $0.00 $16,265.69 $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 105,946.08 89,130.90 116,434.05 86,929.50 119,199.00 282,219.00 163,020.00 32-400-61-10-8-180- 71151 Compensation-Instructional Asst .00 .00 16,656.89 10,256.63 49,000.00 19,381.00 (29,619.00) 32-400-61-10-8-180- 71665 Bonus Payments To Teachers .00 3,096.00 .00 9,288.00 .00 .00 .00 32-400-61-10-8-180- 72100 FICA 8,004.02 7,623.67 10,107.85 7,965.66 12,867.00 23,072.00 10,205.00 32-400-61-10-8-180- 72210 VRS Pension Contribution 16,612.30 15,642.75 18,867.50 12,051.36 27,955.00 50,126.00 22,171.00 32-400-61-10-8-180- 72220 VRS Hybrid Pension Contribution .00 .00 509.56 7,238.80 .00 .00 .00 32-400-61-10-8-180- 72300 Group Health and Dental Insurance 5,975.76 5,069.08 8,533.04 14,678.35 6,316.00 48,042.00 41,726.00 32-400-61-10-8-180- 72400 VRS Group Life Insurance 1,387.90 1,144.46 1,562.28 1,567.82 2,254.00 4,041.00 1,787.00 32-400-61-10-8-180- 72510 Hybrid Disability Insurance .00 .00 7.30 108.97 .00 .00 .00 32-400-61-10-8-180- 72750 VRS Retiree Health Care Credit 1,271.30 1,033.46 1,410.70 1,414.67 2,035.00 3,649.00 1,614.00 32-400-61-10-8-180- 73037 Contractual Services - Other 3,975.89 3,975.89 1,900.00 .00 .00 .00 .00 32-400-61-10-8-180- 73255 Professional Development .00 .00 3,218.80 2,392.03 500.00 .00 (500.00) FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76435 Supplies - Instructional 3,934.75 6,032.79 34,975.03 15,351.88 597.00 10,916.00 10,319.00 Program 180 - Pre-K Non- Sp Ed Totals $147,108.00 $132,749.00 $214,183.00 $169,243.67 $220,723.00 $441,446.00 $220,723.00 Level 8 - Pre-K Totals $147,108.00 $132,749.00 $214,183.00 $169,243.67 $220,723.00 $441,446.00 $220,723.00 Sub-Function 10 - Classroom Instruction Totals $147,108.00 $132,749.00 $214,183.00 $169,243.67 $220,723.00 $441,446.00 $220,723.00 Function 61 - Instruction Totals $147,108.00 $132,749.00 $214,183.00 $169,243.67 $220,723.00 $441,446.00 $220,723.00 Locations 400 - VA Preschool Initiative Grants Totals $147,108.00 $132,749.00 $214,183.00 $169,243.67 $220,723.00 $441,446.00 $220,723.00 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 17,462.50 8,325.00 275.00 .00 .00 .00 .00 32-410-61-10-7-170- 72100 FICA 1,335.91 636.86 21.04 .00 .00 .00 .00 Program 170 - Adult Totals $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Totals $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 Locations 410 - Health Profession Opportunity Totals $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 Locations 420 - PBIS of the VTSS Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-420-61-10-2-110- 71120 Compensation-Instructional Salaries 3,656.62 3,400.21 9,600.85 2,081.30 .00 .00 .00 32-420-61-10-2-110- 72100 FICA 279.72 260.11 734.62 159.24 .00 .00 .00 32-420-61-10-2-110- 75530 Travel - Other .00 .00 4,200.00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76435 Supplies - Instructional .00 3,708.09 442.34 1,850.76 .00 .00 .00 Program 110 - Regular Instruction Totals $3,936.34 $7,368.41 $14,977.81 $4,091.30 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $3,936.34 $7,368.41 $14,977.81 $4,091.30 $0.00 $0.00 $0.00 Level 3 - Secondary Program 110 - Regular Instruction 32-420-61-10-3-110- 71120 Compensation-Instructional Salaries .00 .00 800.00 .00 .00 .00 .00 32-420-61-10-3-110- 72100 FICA .00 .00 61.20 .00 .00 .00 .00 32-420-61-10-3-110- 76435 Supplies - Instructional .00 .00 .00 205.80 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $861.20 $205.80 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $861.20 $205.80 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-420-61-10-4-110- 71120 Compensation-Instructional Salaries 1,375.16 800.00 1,334.87 .00 .00 .00 .00 32-420-61-10-4-110- 72100 FICA 105.22 61.20 102.12 .00 .00 .00 .00 32-420-61-10-4-110- 73037 Contractual Services - Other .00 .00 500.00 .00 .00 .00 .00 32-420-61-10-4-110- 73205 Software Licensing Fees 2,041.20 .00 .00 .00 .00 .00 .00 32-420-61-10-4-110- 75530 Travel - Other 986.63 .00 .00 .00 .00 .00 .00 32-420-61-10-4-110- 76435 Supplies - Instructional 13,363.15 10,665.51 2,186.21 33.66 .00 .00 .00 32-420-61-10-4-110- 76901 Non-Comp Exp - Grant Prior Year Carryover 203.25 .00 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $18,074.61 $11,526.71 $4,123.20 $33.66 $0.00 $0.00 $0.00 Level 4 - Middle Totals $18,074.61 $11,526.71 $4,123.20 $33.66 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $22,010.95 $18,895.12 $19,962.21 $4,330.76 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $22,010.95 $18,895.12 $19,962.21 $4,330.76 $0.00 $0.00 $0.00 Locations 420 - PBIS of the VTSS Totals $22,010.95 $18,895.12 $19,962.21 $4,330.76 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 73037 Contractual Services - Other 920.00 .00 .00 .00 .00 .00 .00 32-440-61-10-2-110- 76435 Supplies - Instructional 20,287.56 12,466.60 6,672.49 .00 13,461.00 .00 (13,461.00) Program 110 - Regular Instruction Totals $21,207.56 $12,466.60 $6,672.49 $0.00 $13,461.00 $0.00 ($13,461.00) Level 2 - Elementary Totals $21,207.56 $12,466.60 $6,672.49 $0.00 $13,461.00 $0.00 ($13,461.00) Level 4 - Middle Program 110 - Regular Instruction 32-440-61-10-4-110- 73037 Contractual Services - Other 1,700.00 17,001.52 32,923.06 23,400.00 19,825.00 24,601.00 4,776.00 32-440-61-10-4-110- 76435 Supplies - Instructional 4,218.00 4,345.94 .00 11,204.38 3,703.00 12,354.00 8,651.00 Program 110 - Regular Instruction Totals $5,918.00 $21,347.46 $32,923.06 $34,604.38 $23,528.00 $36,955.00 $13,427.00 Program 150 - Other 32-440-61-10-4-150- 71620 Compensation-Extracurricular Supplements 4,168.00 3,126.00 4,168.00 2,500.80 4,168.00 3,543.00 (625.00) 32-440-61-10-4-150- 72100 FICA 318.84 239.10 318.80 191.28 319.00 271.00 (48.00) Program 150 - Other Totals $4,486.84 $3,365.10 $4,486.80 $2,692.08 $4,487.00 $3,814.00 ($673.00) Level 4 - Middle Totals $10,404.84 $24,712.56 $37,409.86 $37,296.46 $28,015.00 $40,769.00 $12,754.00 Sub-Function 10 - Classroom Instruction Totals $31,612.40 $37,179.16 $44,082.35 $37,296.46 $41,476.00 $40,769.00 ($707.00) Function 61 - Instruction Totals $31,612.40 $37,179.16 $44,082.35 $37,296.46 $41,476.00 $40,769.00 ($707.00) Locations 440 - Student Supp & Acad Achievement Totals $31,612.40 $37,179.16 $44,082.35 $37,296.46 $41,476.00 $40,769.00 ($707.00) Locations 460 - Year Round School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 6 - Summer Program 160 - Summer 32-460-61-10-6-160- 71120 Compensation-Instructional Salaries .00 34,000.00 .00 .00 .00 .00 .00 32-460-61-10-6-160- 71520 Compensation-Substitutes 3,619.93 .00 .00 .00 .00 .00 .00 32-460-61-10-6-160- 72100 FICA 276.91 2,601.00 .00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 460 - Year Round School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 6 - Summer Program 160 - Summer 32-460-61-10-6-160- 73037 Contractual Services - Other 8,000.00 .00 .00 .00 .00 .00 .00 32-460-61-10-6-160- 76435 Supplies - Instructional 557.31 .00 .00 .00 .00 .00 .00 Program 160 - Summer Totals $12,454.15 $36,601.00 $0.00 $0.00 $0.00 $0.00 $0.00 Program 161 - Summer Startup 32-460-61-10-6-161- 71120 Compensation-Instructional Salaries .00 3,456.00 109,626.07 .00 .00 .00 .00 32-460-61-10-6-161- 72100 FICA .00 264.39 9,836.70 .00 .00 .00 .00 32-460-61-10-6-161- 73037 Contractual Services - Other .00 1,612.50 11,615.89 .00 .00 .00 .00 32-460-61-10-6-161- 76435 Supplies - Instructional .00 58,353.66 106,179.64 .00 .00 .00 .00 Program 161 - Summer Startup Totals $0.00 $63,686.55 $237,258.30 $0.00 $0.00 $0.00 $0.00 Program 162 - Summer Startup Yr 2 32-460-61-10-6-162- 71120 Compensation-Instructional Salaries .00 .00 13,282.50 88,517.47 .00 .00 .00 32-460-61-10-6-162- 72100 FICA .00 .00 1,016.12 6,794.34 .00 .00 .00 32-460-61-10-6-162- 73037 Contractual Services - Other .00 .00 5,998.00 4,410.50 .00 .00 .00 32-460-61-10-6-162- 76435 Supplies - Instructional .00 .00 92,864.48 53,932.28 .00 .00 .00 Program 162 - Summer Startup Yr 2 Totals $0.00 $0.00 $113,161.10 $153,654.59 $0.00 $0.00 $0.00 Program 163 - Summer Startup Yr 3 32-460-61-10-6-163- 71120 Compensation-Instructional Salaries .00 .00 .00 832.50 .00 .00 .00 32-460-61-10-6-163- 72100 FICA .00 .00 .00 63.69 .00 .00 .00 Program 163 - Summer Startup Yr 3 Totals $0.00 $0.00 $0.00 $896.19 $0.00 $0.00 $0.00 Level 6 - Summer Totals $12,454.15 $100,287.55 $350,419.40 $154,550.78 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $12,454.15 $100,287.55 $350,419.40 $154,550.78 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $12,454.15 $100,287.55 $350,419.40 $154,550.78 $0.00 $0.00 $0.00 Locations 460 - Year Round School Totals $12,454.15 $100,287.55 $350,419.40 $154,550.78 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 470 - Reentry Employment Opportunity Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 7 - Adult Program 170 - Adult 32-470-61-10-7-170- 71120 Compensation-Instructional Salaries .00 806.25 .00 .00 .00 .00 .00 32-470-61-10-7-170- 72100 FICA .00 61.67 .00 .00 .00 .00 .00 Program 170 - Adult Totals $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Totals $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 470 - Reentry Employment Opportunity Totals $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 480 - CARES Act Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-480-61-10-2-110- 71520 Compensation-Substitutes .00 47,485.73 .00 .00 .00 .00 .00 32-480-61-10-2-110- 72100 FICA .00 3,632.63 .00 .00 .00 .00 .00 32-480-61-10-2-110- 76015 Allotment .00 886.45 .00 .00 .00 .00 .00 32-480-61-10-2-110- 76045 Furniture and Equip <$5,000 .00 14,919.40 36,091.09 .00 .00 .00 .00 32-480-61-10-2-110- 76365 Reading .00 82.67 .00 .00 .00 .00 .00 32-480-61-10-2-110- 76500 Supplies - Third Grade .00 18.00 .00 .00 .00 .00 .00 32-480-61-10-2-110- 76505 Supplies - Fourth Grade .00 39.96 .00 .00 .00 .00 .00 32-480-61-10-2-110- 76510 Supplies - Fifth Grade .00 90.94 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $67,155.78 $36,091.09 $0.00 $0.00 $0.00 $0.00 Program 120 - Special Education 32-480-61-10-2-120- 71120 Compensation-Instructional Salaries .00 499.87 .00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 480 - CARES Act Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 32-480-61-10-2-120- 71146 Compensation - ELL .00 123.75 .00 .00 .00 .00 .00 32-480-61-10-2-120- 72100 FICA .00 47.71 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $671.33 $0.00 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $67,827.11 $36,091.09 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Program 110 - Regular Instruction 32-480-61-10-3-110- 71120 Compensation-Instructional Salaries .00 15,211.02 .00 .00 .00 .00 .00 32-480-61-10-3-110- 71520 Compensation-Substitutes .00 4,269.23 .00 .00 .00 .00 .00 32-480-61-10-3-110- 72100 FICA .00 1,491.04 .00 .00 .00 .00 .00 32-480-61-10-3-110- 72220 VRS Hybrid Pension Contribution .00 2,143.98 .00 .00 .00 .00 .00 32-480-61-10-3-110- 72400 VRS Group Life Insurance .00 172.86 .00 .00 .00 .00 .00 32-480-61-10-3-110- 72510 Hybrid Disability Insurance .00 30.69 .00 .00 .00 .00 .00 32-480-61-10-3-110- 72750 VRS Retiree Health Care Credit .00 156.09 .00 .00 .00 .00 .00 32-480-61-10-3-110- 76015 Allotment .00 3,660.77 .00 .00 .00 .00 .00 32-480-61-10-3-110- 76170 Band .00 12.99 .00 .00 .00 .00 .00 32-480-61-10-3-110- 76530 Computer Supplies .00 .00 1,197.00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $27,148.67 $1,197.00 $0.00 $0.00 $0.00 $0.00 Program 120 - Special Education 32-480-61-10-3-120- 71146 Compensation - ELL .00 236.25 .00 .00 .00 .00 .00 32-480-61-10-3-120- 72100 FICA .00 18.07 .00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 480 - CARES Act Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 120 - Special Education 32-480-61-10-3-120- 76431 Special Ed - General .00 96.65 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $350.97 $0.00 $0.00 $0.00 $0.00 $0.00 Program 150 - Other 32-480-61-10-3-150- 76030 Athletics/Athletic Equipment <$5,000 .00 6,981.01 .00 .00 .00 .00 .00 Program 150 - Other Totals $0.00 $6,981.01 $0.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $34,480.65 $1,197.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-480-61-10-4-110- 71520 Compensation-Substitutes .00 660.02 .00 .00 .00 .00 .00 32-480-61-10-4-110- 71522 Compensation-REWIP Retirees .00 61.40 .00 .00 .00 .00 .00 32-480-61-10-4-110- 72100 FICA .00 55.19 .00 .00 .00 .00 .00 32-480-61-10-4-110- 76015 Allotment .00 425.80 .00 .00 .00 .00 .00 32-480-61-10-4-110- 76135 Art Supplies and Equipment <$5,000 .00 179.49 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $1,381.90 $0.00 $0.00 $0.00 $0.00 $0.00 Program 120 - Special Education 32-480-61-10-4-120- 71146 Compensation - ELL .00 123.75 .00 .00 .00 .00 .00 32-480-61-10-4-120- 72100 FICA .00 9.47 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $133.22 $0.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $1,515.12 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $103,822.88 $37,288.09 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 32-480-61-21-2-110- 76195 Career Education .00 103.84 .00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 480 - CARES Act Function 61 - Instruction Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 32-480-61-21-2-110- 76285 Guidance .00 163.87 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $267.71 $0.00 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $267.71 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Totals $0.00 $267.71 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 32-480-61-41-2-110- 73160 Repair/Maint - School Office Equipment .00 59.49 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $59.49 $0.00 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $59.49 $0.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Program 110 - Regular Instruction 32-480-61-41-3-110- 76230 Commencement .00 4,375.00 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $4,375.00 $0.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $4,375.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 41 - Admin. Principals Office Totals $0.00 $4,434.49 $0.00 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $108,525.08 $37,288.09 $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 .00 .00 5,000.00 .00 .00 .00 .00 Program 211 - Board Services Totals $0.00 $0.00 $5,000.00 $0.00 $0.00 $0.00 $0.00 Program 222 - Health Services 32-480-62-62-9-222- 71131 Compensation-School Nurses .00 38,321.98 25,384.16 .00 .00 .00 .00 32-480-62-62-9-222- 72100 FICA .00 2,936.26 1,945.72 .00 .00 .00 .00 32-480-62-62-9-222- 72210 VRS Pension Contribution .00 4,843.80 4,496.55 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72300 Group Health and Dental Insurance .00 265.60 166.00 .00 .00 .00 .00 32-480-62-62-9-222- 72400 VRS Group Life Insurance .00 390.54 362.55 .00 .00 .00 .00 32-480-62-62-9-222- 72750 VRS Retiree Health Care Credit .00 352.62 327.35 .00 .00 .00 .00 32-480-62-62-9-222- 73115 Printing Services .00 72.00 360.00 .00 .00 .00 .00 32-480-62-62-9-222- 76100 Supplies - Nursing .00 681.80 .00 .00 .00 .00 .00 Program 222 - Health Services Totals $0.00 $47,864.60 $33,042.33 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $47,864.60 $38,042.33 $0.00 $0.00 $0.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $47,864.60 $38,042.33 $0.00 $0.00 $0.00 $0.00 Function 62 - Administration, Attend. & Health Totals $0.00 $47,864.60 $38,042.33 $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 .00 15,245.09 6,989.22 .00 .00 .00 .00 32-480-63-63-9-320- 72100 FICA .00 1,131.76 506.15 .00 .00 .00 .00 32-480-63-63-9-320- 72220 VRS Hybrid Pension Contribution .00 146.08 184.92 .00 .00 .00 .00 32-480-63-63-9-320- 72300 Group Health and Dental Insurance .00 4,303.51 3,668.60 .00 .00 .00 .00 32-480-63-63-9-320- 72400 VRS Group Life Insurance .00 85.13 107.76 .00 .00 .00 .00 32-480-63-63-9-320- 72510 Hybrid Disability Insurance .00 33.54 42.48 .00 .00 .00 .00 32-480-63-63-9-320- 72750 VRS Retiree Health Care Credit .00 43.20 90.90 .00 .00 .00 .00 32-480-63-63-9-320- 76110 Supplies - Operational .00 4,153.36 345.76 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 480 - CARES Act Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 320 - Vehicle Operation Services Program 320 - Vehicle Operation Services Totals $0.00 $25,141.67 $11,935.79 $0.00 $0.00 $0.00 $0.00 Program 330 - Transportation Monitoring Svcs 32-480-63-63-9-330- 71520 Compensation-Substitutes .00 171.74 .00 .00 .00 .00 .00 32-480-63-63-9-330- 72100 FICA .00 13.13 .00 .00 .00 .00 .00 Program 330 - Transportation Monitoring Svcs Totals $0.00 $184.87 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $25,326.54 $11,935.79 $0.00 $0.00 $0.00 $0.00 Sub-Function 63 - Pupil Transportation Totals $0.00 $25,326.54 $11,935.79 $0.00 $0.00 $0.00 $0.00 Function 63 - Pupil Transportation Totals $0.00 $25,326.54 $11,935.79 $0.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 32-480-64-64-9-420- 71190 Compensation-Custodians .00 15,671.38 15,799.51 .00 .00 .00 .00 32-480-64-64-9-420- 71200 Compensation-OT .00 247.11 281.84 .00 .00 .00 .00 32-480-64-64-9-420- 72100 FICA .00 984.35 969.35 .00 .00 .00 .00 32-480-64-64-9-420- 72220 VRS Hybrid Pension Contribution .00 429.91 552.72 .00 .00 .00 .00 32-480-64-64-9-420- 72300 Group Health and Dental Insurance .00 4,067.63 4,931.20 .00 .00 .00 .00 32-480-64-64-9-420- 72400 VRS Group Life Insurance .00 172.40 211.60 .00 .00 .00 .00 32-480-64-64-9-420- 72510 Hybrid Disability Insurance .00 67.95 83.36 .00 .00 .00 .00 32-480-64-64-9-420- 72750 VRS Retiree Health Care Credit .00 87.48 178.40 .00 .00 .00 .00 32-480-64-64-9-420- 73180 Repair/Maint - Other Contracted .00 180.00 .00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 74900 Building Maintenance -City .00 11,137.80 .00 .00 .00 .00 .00 32-480-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 .00 4,942.74 .00 .00 .00 .00 .00 32-480-64-64-9-420- 76110 Supplies - Operational .00 78,800.38 19,567.26 .00 .00 .00 .00 Program 420 - Building Services Totals $0.00 $116,789.13 $42,575.24 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $116,789.13 $42,575.24 $0.00 $0.00 $0.00 $0.00 Sub-Function 64 - Operation & Maintenance Totals $0.00 $116,789.13 $42,575.24 $0.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Totals $0.00 $116,789.13 $42,575.24 $0.00 $0.00 $0.00 $0.00 Function 68 - Technology Sub-Function 21 - Student Guidance Level 9 - District Wide Program 800 - Technology 32-480-68-21-9-800- 73205 Software Licensing Fees .00 .00 19,500.00 .00 .00 .00 .00 Program 800 - Technology Totals $0.00 $0.00 $19,500.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $19,500.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Totals $0.00 $0.00 $19,500.00 $0.00 $0.00 $0.00 $0.00 Function 68 - Technology Totals $0.00 $0.00 $19,500.00 $0.00 $0.00 $0.00 $0.00 Locations 480 - CARES Act Totals $0.00 $298,505.35 $149,341.45 $0.00 $0.00 $0.00 $0.00 Locations 490 - Coronavirus Relief (CRF) 21.019 Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-490-61-10-2-110- 71151 Compensation-Instructional Asst .00 1,054.81 .00 .00 .00 .00 .00 32-490-61-10-2-110- 71520 Compensation-Substitutes .00 22,640.94 .00 .00 .00 .00 .00 32-490-61-10-2-110- 71522 Compensation-REWIP Retirees .00 4,221.93 .00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-490-61-10-2-110- 72100 FICA .00 2,083.93 .00 .00 .00 .00 .00 32-490-61-10-2-110- 72600 Unemployment Compensation .00 2,771.53 .00 .00 .00 .00 .00 32-490-61-10-2-110- 73154 Repair & Maint - PE Equipment .00 43.20 .00 .00 .00 .00 .00 32-490-61-10-2-110- 76015 Allotment .00 13,695.15 .00 .00 .00 .00 .00 32-490-61-10-2-110- 76045 Furniture and Equip <$5,000 .00 7,272.54 .00 .00 .00 .00 .00 32-490-61-10-2-110- 76135 Art Supplies and Equipment <$5,000 .00 44.99 .00 .00 .00 .00 .00 32-490-61-10-2-110- 76250 Enrichment .00 1,084.98 .00 .00 .00 .00 .00 32-490-61-10-2-110- 76360 Physical Education .00 146.51 .00 .00 .00 .00 .00 32-490-61-10-2-110- 76365 Reading .00 223.62 .00 .00 .00 .00 .00 32-490-61-10-2-110- 76485 Supplies - Kindergarten .00 87.29 .00 .00 .00 .00 .00 32-490-61-10-2-110- 76490 Supplies - First Grade .00 393.51 .00 .00 .00 .00 .00 32-490-61-10-2-110- 76495 Supplies - Second Grade .00 325.62 .00 .00 .00 .00 .00 32-490-61-10-2-110- 76500 Supplies - Third Grade .00 146.27 .00 .00 .00 .00 .00 32-490-61-10-2-110- 76505 Supplies - Fourth Grade .00 119.39 .00 .00 .00 .00 .00 32-490-61-10-2-110- 76510 Supplies - Fifth Grade .00 100.90 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $56,457.11 $0.00 $0.00 $0.00 $0.00 $0.00 Program 115 - Testing 32-490-61-10-2-115- 76455 Testing Materials-Assessment .00 47.40 .00 .00 .00 .00 .00 Program 115 - Testing Totals $0.00 $47.40 $0.00 $0.00 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 32-490-61-10-2-120- 71146 Compensation - ELL .00 2,880.00 .00 .00 .00 .00 .00 32-490-61-10-2-120- 72100 FICA .00 220.33 .00 .00 .00 .00 .00 32-490-61-10-2-120- 72600 Unemployment Compensation .00 1,166.64 .00 .00 .00 .00 .00 32-490-61-10-2-120- 76390 Sp Ed LD .00 50.00 .00 .00 .00 .00 .00 32-490-61-10-2-120- 76410 Sp Ed ID .00 25.00 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $4,341.97 $0.00 $0.00 $0.00 $0.00 $0.00 Program 140 - Gifted 32-490-61-10-2-140- 76280 Gifted .00 361.22 .00 .00 .00 .00 .00 Program 140 - Gifted Totals $0.00 $361.22 $0.00 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $61,207.70 $0.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Program 110 - Regular Instruction 32-490-61-10-3-110- 71520 Compensation-Substitutes .00 13,396.56 .00 .00 .00 .00 .00 32-490-61-10-3-110- 71522 Compensation-REWIP Retirees .00 7,027.67 .00 .00 .00 .00 .00 32-490-61-10-3-110- 72100 FICA .00 1,562.44 .00 .00 .00 .00 .00 32-490-61-10-3-110- 72600 Unemployment Compensation .00 1,931.20 .00 .00 .00 .00 .00 32-490-61-10-3-110- 76015 Allotment .00 5,705.55 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $29,623.42 $0.00 $0.00 $0.00 $0.00 $0.00 Program 120 - Special Education 32-490-61-10-3-120- 71146 Compensation - ELL .00 1,125.00 .00 .00 .00 .00 .00 32-490-61-10-3-120- 72100 FICA .00 86.06 .00 .00 .00 .00 .00 32-490-61-10-3-120- 76431 Special Ed - General .00 399.95 .00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 120 - Special Education Program 120 - Special Education Totals $0.00 $1,611.01 $0.00 $0.00 $0.00 $0.00 $0.00 Program 150 - Other 32-490-61-10-3-150- 72600 Unemployment Compensation .00 226.04 .00 .00 .00 .00 .00 Program 150 - Other Totals $0.00 $226.04 $0.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $31,460.47 $0.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-490-61-10-4-110- 71151 Compensation-Instructional Asst .00 215.66 .00 .00 .00 .00 .00 32-490-61-10-4-110- 71520 Compensation-Substitutes .00 5,424.25 .00 .00 .00 .00 .00 32-490-61-10-4-110- 71522 Compensation-REWIP Retirees .00 813.84 .00 .00 .00 .00 .00 32-490-61-10-4-110- 72100 FICA .00 493.72 .00 .00 .00 .00 .00 32-490-61-10-4-110- 72600 Unemployment Compensation .00 12.08 .00 .00 .00 .00 .00 32-490-61-10-4-110- 73150 Repair/Maint - Math .00 1,039.97 .00 .00 .00 .00 .00 32-490-61-10-4-110- 76015 Allotment .00 3,181.17 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $11,180.69 $0.00 $0.00 $0.00 $0.00 $0.00 Program 120 - Special Education 32-490-61-10-4-120- 71146 Compensation - ELL .00 776.25 .00 .00 .00 .00 .00 32-490-61-10-4-120- 71151 Compensation-Instructional Asst .00 15.94 .00 .00 .00 .00 .00 32-490-61-10-4-120- 72100 FICA .00 60.60 .00 .00 .00 .00 .00 32-490-61-10-4-120- 72600 Unemployment Compensation .00 455.90 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $1,308.69 $0.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $12,489.38 $0.00 $0.00 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 7 - Adult Program 170 - Adult 32-490-61-10-7-170- 72600 Unemployment Compensation .00 682.30 .00 .00 .00 .00 .00 Program 170 - Adult Totals $0.00 $682.30 $0.00 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Totals $0.00 $682.30 $0.00 $0.00 $0.00 $0.00 $0.00 Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 32-490-61-10-8-180- 76435 Supplies - Instructional .00 82.95 .00 .00 .00 .00 .00 Program 180 - Pre-K Non- Sp Ed Totals $0.00 $82.95 $0.00 $0.00 $0.00 $0.00 $0.00 Level 8 - Pre-K Totals $0.00 $82.95 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $105,922.80 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 32-490-61-21-2-110- 76285 Guidance .00 39.00 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $39.00 $0.00 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $39.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Totals $0.00 $39.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 23 - Student- Homebound Level 3 - Secondary Program 124 - Homebound 32-490-61-23-3-124- 71200 Compensation-OT .00 27.00 .00 .00 .00 .00 .00 32-490-61-23-3-124- 72100 FICA .00 2.07 .00 .00 .00 .00 .00 Program 124 - Homebound Totals $0.00 $29.07 $0.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $29.07 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 23 - Student- Homebound Totals $0.00 $29.07 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 2 - Elementary Program 110 - Regular Instruction 32-490-61-31-2-110- 73245 Professional Development - Tuition Assistance .00 80.88 .00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 2 - Elementary Program 110 - Regular Instruction Program 110 - Regular Instruction Totals $0.00 $80.88 $0.00 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $80.88 $0.00 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Program 170 - Adult 32-490-61-31-7-170- 71522 Compensation-REWIP Retirees .00 62.82 .00 .00 .00 .00 .00 32-490-61-31-7-170- 72100 FICA .00 4.81 .00 .00 .00 .00 .00 Program 170 - Adult Totals $0.00 $67.63 $0.00 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Totals $0.00 $67.63 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 31 - Instr. Sup. - Improve. of Instr. Totals $0.00 $148.51 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 32-490-61-32-2-110- 73130 Repair/Maint - Audio/Visual .00 461.63 .00 .00 .00 .00 .00 32-490-61-32-2-110- 76155 Audio Visual Media .00 1,089.89 .00 .00 .00 .00 .00 32-490-61-32-2-110- 76325 Library Books and Supplies .00 1,423.58 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $2,975.10 $0.00 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $2,975.10 $0.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-490-61-32-4-110- 71152 Compensation - Media Clerk .00 446.46 .00 .00 .00 .00 .00 32-490-61-32-4-110- 72100 FICA .00 34.15 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $480.61 $0.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $480.61 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $0.00 $3,455.71 $0.00 $0.00 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 32-490-61-41-2-110- 71520 Compensation-Substitutes .00 19.19 .00 .00 .00 .00 .00 32-490-61-41-2-110- 72100 FICA .00 1.47 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $20.66 $0.00 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $20.66 $0.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Program 110 - Regular Instruction 32-490-61-41-3-110- 71150 Compensation-Clerical .00 1,405.02 .00 .00 .00 .00 .00 32-490-61-41-3-110- 72100 FICA .00 107.48 .00 .00 .00 .00 .00 32-490-61-41-3-110- 75201 Postage-Student Mailings .00 900.00 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $2,412.50 $0.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $2,412.50 $0.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-490-61-41-4-110- 71520 Compensation-Substitutes .00 21.37 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $21.37 $0.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $21.37 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 41 - Admin. Principals Office Totals $0.00 $2,454.53 $0.00 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $112,049.62 $0.00 $0.00 $0.00 $0.00 $0.00 Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 212 - Exec Admin Services 32-490-62-62-9-212- 73115 Printing Services .00 5,031.00 .00 .00 .00 .00 .00 32-490-62-62-9-212- 76105 Supplies - Office .00 155.50 .00 .00 .00 .00 .00 Program 212 - Exec Admin Services Totals $0.00 $5,186.50 $0.00 $0.00 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 216 - Fiscal Services 32-490-62-62-9-216- 75513 Travel-Director of Business .00 19.99 .00 .00 .00 .00 .00 Program 216 - Fiscal Services Totals $0.00 $19.99 $0.00 $0.00 $0.00 $0.00 $0.00 Program 222 - Health Services 32-490-62-62-9-222- 71131 Compensation-School Nurses .00 24,401.07 .00 .00 .00 .00 .00 32-490-62-62-9-222- 71520 Compensation-Substitutes .00 195.12 .00 .00 .00 .00 .00 32-490-62-62-9-222- 71665 Bonus Payments To Teachers .00 2,322.00 .00 .00 .00 .00 .00 32-490-62-62-9-222- 72100 FICA .00 2,056.20 .00 .00 .00 .00 .00 32-490-62-62-9-222- 72210 VRS Pension Contribution .00 2,997.88 .00 .00 .00 .00 .00 32-490-62-62-9-222- 72300 Group Health and Dental Insurance .00 139.76 .00 .00 .00 .00 .00 32-490-62-62-9-222- 72400 VRS Group Life Insurance .00 241.72 .00 .00 .00 .00 .00 32-490-62-62-9-222- 72750 VRS Retiree Health Care Credit .00 218.24 .00 .00 .00 .00 .00 32-490-62-62-9-222- 73115 Printing Services .00 295.00 .00 .00 .00 .00 .00 32-490-62-62-9-222- 76045 Furniture and Equip <$5,000 .00 439.98 .00 .00 .00 .00 .00 32-490-62-62-9-222- 76100 Supplies - Nursing .00 17,807.53 .00 .00 .00 .00 .00 32-490-62-62-9-222- 76460 Testing Materials-Attend and Health .00 14,450.00 .00 .00 .00 .00 .00 Program 222 - Health Services Totals $0.00 $65,564.50 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $70,770.99 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $70,770.99 $0.00 $0.00 $0.00 $0.00 $0.00 Function 62 - Administration, Attend. & Health Totals $0.00 $70,770.99 $0.00 $0.00 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 310 - Transportation Mgmt and Dir 32-490-63-63-9-310- 76045 Furniture and Equip <$5,000 .00 3,500.00 .00 .00 .00 .00 .00 Program 310 - Transportation Mgmt and Dir Totals $0.00 $3,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 Program 320 - Vehicle Operation Services 32-490-63-63-9-320- 71170 Compensation-Bus Drivers .00 12,013.23 .00 .00 .00 .00 .00 32-490-63-63-9-320- 71174 Compensation-Substitute Bus Drivers .00 929.91 .00 .00 .00 .00 .00 32-490-63-63-9-320- 71665 Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00 .00 32-490-63-63-9-320- 72100 FICA .00 1,108.65 .00 .00 .00 .00 .00 32-490-63-63-9-320- 72220 VRS Hybrid Pension Contribution .00 69.14 .00 .00 .00 .00 .00 32-490-63-63-9-320- 72300 Group Health and Dental Insurance .00 139.76 .00 .00 .00 .00 .00 32-490-63-63-9-320- 72400 VRS Group Life Insurance .00 40.28 .00 .00 .00 .00 .00 32-490-63-63-9-320- 72510 Hybrid Disability Insurance .00 15.88 .00 .00 .00 .00 .00 32-490-63-63-9-320- 72600 Unemployment Compensation .00 1,918.50 .00 .00 .00 .00 .00 32-490-63-63-9-320- 72750 VRS Retiree Health Care Credit .00 20.44 .00 .00 .00 .00 .00 32-490-63-63-9-320- 76110 Supplies - Operational .00 4,809.88 .00 .00 .00 .00 .00 Program 320 - Vehicle Operation Services Totals $0.00 $22,613.67 $0.00 $0.00 $0.00 $0.00 $0.00 Program 330 - Transportation Monitoring Svcs 32-490-63-63-9-330- 71172 Compensation-Bus Aides .00 31.29 .00 .00 .00 .00 .00 32-490-63-63-9-330- 71520 Compensation-Substitutes .00 498.03 .00 .00 .00 .00 .00 32-490-63-63-9-330- 72100 FICA .00 40.49 .00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 330 - Transportation Monitoring Svcs 32-490-63-63-9-330- 72600 Unemployment Compensation .00 37.50 .00 .00 .00 .00 .00 Program 330 - Transportation Monitoring Svcs Totals $0.00 $607.31 $0.00 $0.00 $0.00 $0.00 $0.00 Program 350 - Bus Regular Purchases 32-490-63-63-9-350- 78030 School Buses and Other Vehicles .00 189,393.00 .00 .00 .00 .00 .00 Program 350 - Bus Regular Purchases Totals $0.00 $189,393.00 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $216,113.98 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 63 - Pupil Transportation Totals $0.00 $216,113.98 $0.00 $0.00 $0.00 $0.00 $0.00 Function 63 - Pupil Transportation Totals $0.00 $216,113.98 $0.00 $0.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 32-490-64-64-9-420- 71190 Compensation-Custodians .00 16,225.71 .00 .00 .00 .00 .00 32-490-64-64-9-420- 71200 Compensation-OT .00 31.89 .00 .00 .00 .00 .00 32-490-64-64-9-420- 71520 Compensation-Substitutes .00 1,004.29 .00 .00 .00 .00 .00 32-490-64-64-9-420- 71665 Bonus Payments To Teachers .00 3,096.00 .00 .00 .00 .00 .00 32-490-64-64-9-420- 72100 FICA .00 1,202.41 .00 .00 .00 .00 .00 32-490-64-64-9-420- 72220 VRS Hybrid Pension Contribution .00 359.02 .00 .00 .00 .00 .00 32-490-64-64-9-420- 72300 Group Health and Dental Insurance .00 4,388.12 .00 .00 .00 .00 .00 32-490-64-64-9-420- 72400 VRS Group Life Insurance .00 170.55 .00 .00 .00 .00 .00 32-490-64-64-9-420- 72510 Hybrid Disability Insurance .00 67.21 .00 .00 .00 .00 .00 32-490-64-64-9-420- 72750 VRS Retiree Health Care Credit .00 86.54 .00 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 32-490-64-64-9-420- 74900 Building Maintenance -City .00 14,197.38 .00 .00 .00 .00 .00 32-490-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 .00 19,433.05 .00 .00 .00 .00 .00 32-490-64-64-9-420- 76100 Supplies - Nursing .00 386.40 .00 .00 .00 .00 .00 32-490-64-64-9-420- 76110 Supplies - Operational .00 164,299.20 .00 .00 .00 .00 .00 Program 420 - Building Services Totals $0.00 $224,947.77 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $224,947.77 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 64 - Operation & Maintenance Totals $0.00 $224,947.77 $0.00 $0.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Totals $0.00 $224,947.77 $0.00 $0.00 $0.00 $0.00 $0.00 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 32-490-68-10-9-800- 76305 ITRT .00 300.00 .00 .00 .00 .00 .00 32-490-68-10-9-800- 76530 Computer Supplies .00 1,999.64 .00 .00 .00 .00 .00 Program 800 - Technology Totals $0.00 $2,299.64 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $2,299.64 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $2,299.64 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Level 9 - District Wide Program 800 - Technology 32-490-68-21-9-800- 73205 Software Licensing Fees .00 36,946.00 .00 .00 .00 .00 .00 Program 800 - Technology Totals $0.00 $36,946.00 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $36,946.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Totals $0.00 $36,946.00 $0.00 $0.00 $0.00 $0.00 $0.00 Function 68 - Technology Totals $0.00 $39,245.64 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 490 - Coronavirus Relief (CRF) 21.019 Totals $0.00 $663,128.00 $0.00 $0.00 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 500 - CARES GEER 84.425C Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 32-500-61-10-3-110- 76530 Computer Supplies .00 .00 399.00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $399.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $399.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-500-61-10-4-110- 76515 Software-Instructional .00 2,562.50 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $2,562.50 $0.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $2,562.50 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $2,562.50 $399.00 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $2,562.50 $399.00 $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 .00 4,002.25 401.50 1,648.50 2,050.00 .00 (2,050.00) 32-500-64-64-9-420- 72100 FICA .00 306.18 30.71 126.11 157.00 .00 (157.00) 32-500-64-64-9-420- 75001 Telecom/ Internet Services .00 778.00 1,731.20 450.00 500.00 .00 (500.00) Program 420 - Building Services Totals $0.00 $5,086.43 $2,163.41 $2,224.61 $2,707.00 $0.00 ($2,707.00) Level 9 - District Wide Totals $0.00 $5,086.43 $2,163.41 $2,224.61 $2,707.00 $0.00 ($2,707.00) Sub-Function 64 - Operation & Maintenance Totals $0.00 $5,086.43 $2,163.41 $2,224.61 $2,707.00 $0.00 ($2,707.00) Function 64 - Operation & Maintenance Totals $0.00 $5,086.43 $2,163.41 $2,224.61 $2,707.00 $0.00 ($2,707.00) Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 32-500-68-10-9-800- 78050 Technology Addl VPSA Eligible .00 .00 38,219.00 9,295.61 17,293.00 .00 (17,293.00) Program 800 - Technology Totals $0.00 $0.00 $38,219.00 $9,295.61 $17,293.00 $0.00 ($17,293.00) FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 500 - CARES GEER 84.425C Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Totals $0.00 $0.00 $38,219.00 $9,295.61 $17,293.00 $0.00 ($17,293.00) Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $38,219.00 $9,295.61 $17,293.00 $0.00 ($17,293.00) Sub-Function 21 - Student Guidance Level 9 - District Wide Program 800 - Technology 32-500-68-21-9-800- 73205 Software Licensing Fees .00 22,986.65 54,984.57 7,283.50 30,000.00 .00 (30,000.00) 32-500-68-21-9-800- 76515 Software-Instructional .00 3,958.33 .00 .00 .00 .00 .00 Program 800 - Technology Totals $0.00 $26,944.98 $54,984.57 $7,283.50 $30,000.00 $0.00 ($30,000.00) Level 9 - District Wide Totals $0.00 $26,944.98 $54,984.57 $7,283.50 $30,000.00 $0.00 ($30,000.00) Sub-Function 21 - Student Guidance Totals $0.00 $26,944.98 $54,984.57 $7,283.50 $30,000.00 $0.00 ($30,000.00) Function 68 - Technology Totals $0.00 $26,944.98 $93,203.57 $16,579.11 $47,293.00 $0.00 ($47,293.00) Locations 500 - CARES GEER 84.425C Totals $0.00 $34,593.91 $95,765.98 $18,803.72 $50,000.00 $0.00 ($50,000.00) Locations 510 - CARES ESSER 84.425D Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-510-61-10-2-110- 76015 Allotment .00 12.16 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $12.16 $0.00 $0.00 $0.00 $0.00 $0.00 Program 120 - Special Education 32-510-61-10-2-120- 73275 Therapeutic Services -Sp Ed .00 850.00 801.86 .00 .00 .00 .00 32-510-61-10-2-120- 76431 Special Ed - General .00 4,009.76 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $4,859.76 $801.86 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $4,871.92 $801.86 $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 .00 4,417.00 1,270.00 .00 .00 .00 .00 32-510-61-10-3-120- 76431 Special Ed - General .00 2,725.45 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $7,142.45 $1,270.00 $0.00 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 510 - CARES ESSER 84.425D Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Totals $0.00 $7,142.45 $1,270.00 $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 .00 400.00 50.00 .00 .00 .00 .00 32-510-61-10-4-120- 76431 Special Ed - General .00 2,684.40 48.98 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $3,084.40 $98.98 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $3,084.40 $98.98 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $15,098.77 $2,170.84 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $15,098.77 $2,170.84 $0.00 $0.00 $0.00 $0.00 Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 32-510-62-62-9-222- 76100 Supplies - Nursing .00 816.42 .00 .00 .00 .00 .00 Program 222 - Health Services Totals $0.00 $816.42 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $816.42 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $816.42 $0.00 $0.00 $0.00 $0.00 $0.00 Function 62 - Administration, Attend. & Health Totals $0.00 $816.42 $0.00 $0.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 32-510-64-64-9-420- 76110 Supplies - Operational .00 14,126.78 13,769.18 .00 10,000.00 .00 (10,000.00) Program 420 - Building Services Totals $0.00 $14,126.78 $13,769.18 $0.00 $10,000.00 $0.00 ($10,000.00) Level 9 - District Wide Totals $0.00 $14,126.78 $13,769.18 $0.00 $10,000.00 $0.00 ($10,000.00) Sub-Function 64 - Operation & Maintenance Totals $0.00 $14,126.78 $13,769.18 $0.00 $10,000.00 $0.00 ($10,000.00) Function 64 - Operation & Maintenance Totals $0.00 $14,126.78 $13,769.18 $0.00 $10,000.00 $0.00 ($10,000.00) Locations 510 - CARES ESSER 84.425D Totals $0.00 $30,041.97 $15,940.02 $0.00 $10,000.00 $0.00 ($10,000.00) FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 520 - Jobs for VA Graduates-JVG Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 32-520-61-10-3-110- 71120 Compensation-Instructional Salaries .00 22,280.00 22,280.00 22,280.00 .00 .00 .00 32-520-61-10-3-110- 72100 FICA .00 1,704.00 1,704.42 1,704.42 .00 .00 .00 32-520-61-10-3-110- 73037 Contractual Services - Other .00 5,000.00 5,000.00 5,000.00 .00 .00 .00 32-520-61-10-3-110- 76435 Supplies - Instructional .00 1,016.00 1,015.58 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $30,000.00 $30,000.00 $28,984.42 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $30,000.00 $30,000.00 $28,984.42 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $30,000.00 $30,000.00 $28,984.42 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $30,000.00 $30,000.00 $28,984.42 $0.00 $0.00 $0.00 Locations 520 - Jobs for VA Graduates-JVG Grant Totals $0.00 $30,000.00 $30,000.00 $28,984.42 $0.00 $0.00 $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 .00 .00 256,445.96 29,719.39 70,671.00 .00 (70,671.00) 32-530-61-10-2-110- 71151 Compensation-Instructional Asst .00 .00 47,000.84 .00 18,500.00 .00 (18,500.00) 32-530-61-10-2-110- 71665 Bonus Payments To Teachers .00 .00 .00 4,644.00 .00 .00 .00 32-530-61-10-2-110- 72100 FICA .00 .00 22,828.65 2,604.21 7,408.00 .00 (7,408.00) 32-530-61-10-2-110- 72210 VRS Pension Contribution .00 .00 50,321.70 5,839.08 15,271.00 .00 (15,271.00) 32-530-61-10-2-110- 72300 Group Health and Dental Insurance .00 .00 29,974.40 4,989.67 5,000.00 .00 (5,000.00) 32-530-61-10-2-110- 72400 VRS Group Life Insurance .00 .00 4,057.30 470.76 1,415.00 .00 (1,415.00) 32-530-61-10-2-110- 72750 VRS Retiree Health Care Credit .00 .00 3,663.60 425.10 1,024.00 .00 (1,024.00) FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 530 - CRRSA ESSER II 84.425D Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-530-61-10-2-110- 76435 Supplies - Instructional .00 .00 1,984.42 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $416,276.87 $48,692.21 $119,289.00 $0.00 ($119,289.00) Program 120 - Special Education 32-530-61-10-2-120- 71120 Compensation-Instructional Salaries .00 .00 28,720.77 .00 14,000.00 .00 (14,000.00) 32-530-61-10-2-120- 72100 FICA .00 .00 2,193.84 .00 1,071.00 .00 (1,071.00) 32-530-61-10-2-120- 72210 VRS Pension Contribution .00 .00 .00 .00 2,327.00 .00 (2,327.00) 32-530-61-10-2-120- 72220 VRS Hybrid Pension Contribution .00 .00 4,846.77 .00 .00 .00 .00 32-530-61-10-2-120- 72300 Group Health and Dental Insurance .00 .00 3,676.64 .00 4,334.00 .00 (4,334.00) 32-530-61-10-2-120- 72400 VRS Group Life Insurance .00 .00 390.75 .00 187.00 .00 (187.00) 32-530-61-10-2-120- 72510 Hybrid Disability Insurance .00 .00 69.41 .00 .00 .00 .00 32-530-61-10-2-120- 72750 VRS Retiree Health Care Credit .00 .00 352.88 .00 170.00 .00 (170.00) Program 120 - Special Education Totals $0.00 $0.00 $40,251.06 $0.00 $22,089.00 $0.00 ($22,089.00) Level 2 - Elementary Totals $0.00 $0.00 $456,527.93 $48,692.21 $141,378.00 $0.00 ($141,378.00) Level 3 - Secondary Program 110 - Regular Instruction 32-530-61-10-3-110- 71120 Compensation-Instructional Salaries .00 .00 81,663.38 29,239.88 85,671.00 .00 (85,671.00) 32-530-61-10-3-110- 71665 Bonus Payments To Teachers .00 .00 .00 1,548.00 .00 .00 .00 32-530-61-10-3-110- 72100 FICA .00 .00 5,884.40 1,946.78 6,554.00 .00 (6,554.00) 32-530-61-10-3-110- 72210 VRS Pension Contribution .00 .00 17,519.88 9,234.18 14,067.00 .00 (14,067.00) 32-530-61-10-3-110- 72300 Group Health and Dental Insurance .00 .00 14,057.48 8,038.96 8,667.00 .00 (8,667.00) 32-530-61-10-3-110- 72400 VRS Group Life Insurance .00 .00 1,412.56 744.48 1,134.00 .00 (1,134.00) FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72750 VRS Retiree Health Care Credit .00 .00 1,275.49 672.30 1,024.00 .00 (1,024.00) Program 110 - Regular Instruction Totals $0.00 $0.00 $121,813.19 $51,424.58 $117,117.00 $0.00 ($117,117.00) Level 3 - Secondary Totals $0.00 $0.00 $121,813.19 $51,424.58 $117,117.00 $0.00 ($117,117.00) Level 4 - Middle Program 110 - Regular Instruction 32-530-61-10-4-110- 71120 Compensation-Instructional Salaries .00 .00 16,957.44 5,119.14 70,671.00 .00 (70,671.00) 32-530-61-10-4-110- 71151 Compensation-Instructional Asst .00 .00 24,497.48 14,056.15 18,500.00 .00 (18,500.00) 32-530-61-10-4-110- 71665 Bonus Payments To Teachers .00 .00 .00 1,548.00 .00 .00 .00 32-530-61-10-4-110- 72100 FICA .00 .00 2,497.79 1,264.44 6,821.00 .00 (6,821.00) 32-530-61-10-4-110- 72210 VRS Pension Contribution .00 .00 3,062.88 .00 13,072.00 .00 (13,072.00) 32-530-61-10-4-110- 72220 VRS Hybrid Pension Contribution .00 .00 4,043.70 2,769.34 .00 .00 .00 32-530-61-10-4-110- 72300 Group Health and Dental Insurance .00 .00 9,084.40 4,618.32 5,000.00 .00 (5,000.00) 32-530-61-10-4-110- 72400 VRS Group Life Insurance .00 .00 572.93 223.26 1,415.00 .00 (1,415.00) 32-530-61-10-4-110- 72510 Hybrid Disability Insurance .00 .00 57.90 39.66 .00 .00 .00 32-530-61-10-4-110- 72750 VRS Retiree Health Care Credit .00 .00 517.39 201.60 1,024.00 .00 (1,024.00) Program 110 - Regular Instruction Totals $0.00 $0.00 $61,291.91 $29,839.91 $116,503.00 $0.00 ($116,503.00) Program 120 - Special Education 32-530-61-10-4-120- 71120 Compensation-Instructional Salaries .00 .00 48,744.96 .00 33,500.00 .00 (33,500.00) 32-530-61-10-4-120- 72100 FICA .00 .00 3,637.45 .01 2,563.00 .00 (2,563.00) 32-530-61-10-4-120- 72210 VRS Pension Contribution .00 .00 .00 .00 5,567.00 .00 (5,567.00) 32-530-61-10-4-120- 72220 VRS Hybrid Pension Contribution .00 .00 8,093.90 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72300 Group Health and Dental Insurance .00 .00 7,660.88 .00 4,333.00 .00 (4,333.00) 32-530-61-10-4-120- 72400 VRS Group Life Insurance .00 .00 652.60 .00 449.00 .00 (449.00) 32-530-61-10-4-120- 72510 Hybrid Disability Insurance .00 .00 115.90 .00 .00 .00 .00 32-530-61-10-4-120- 72750 VRS Retiree Health Care Credit .00 .00 589.30 .00 406.00 .00 (406.00) Program 120 - Special Education Totals $0.00 $0.00 $69,494.99 $0.01 $46,818.00 $0.00 ($46,818.00) Level 4 - Middle Totals $0.00 $0.00 $130,786.90 $29,839.92 $163,321.00 $0.00 ($163,321.00) Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $709,128.02 $129,956.71 $421,816.00 $0.00 ($421,816.00) Function 61 - Instruction Totals $0.00 $0.00 $709,128.02 $129,956.71 $421,816.00 $0.00 ($421,816.00) 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 .00 46,236.50 94,389.65 133,829.24 248,000.00 .00 (248,000.00) 32-530-64-64-9-420- 78020 Furniture & Equipment >$5,000 .00 .00 437,568.50 31,738.14 104,000.00 .00 (104,000.00) Program 420 - Building Services Totals $0.00 $46,236.50 $531,958.15 $165,567.38 $352,000.00 $0.00 ($352,000.00) Level 9 - District Wide Totals $0.00 $46,236.50 $531,958.15 $165,567.38 $352,000.00 $0.00 ($352,000.00) Sub-Function 64 - Operation & Maintenance Totals $0.00 $46,236.50 $531,958.15 $165,567.38 $352,000.00 $0.00 ($352,000.00) Function 64 - Operation & Maintenance Totals $0.00 $46,236.50 $531,958.15 $165,567.38 $352,000.00 $0.00 ($352,000.00) Locations 530 - CRRSA ESSER II 84.425D Totals $0.00 $46,236.50 $1,241,086.17 $295,524.09 $773,816.00 $0.00 ($773,816.00) Locations 540 - CRRSA ESSER III 84.425U Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-540-61-10-2-110- 71120 Compensation-Instructional Salaries .00 .00 121,356.34 163,382.62 349,846.00 520,000.00 170,154.00 32-540-61-10-2-110- 71151 Compensation-Instructional Asst .00 .00 159.31 27,212.94 112,000.00 .00 (112,000.00) FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 71520 Compensation-Substitutes .00 .00 12,844.41 .00 .00 .00 .00 32-540-61-10-2-110- 71665 Bonus Payments To Teachers .00 .00 .00 4,644.00 .00 .00 .00 32-540-61-10-2-110- 72100 FICA .00 .00 10,234.88 14,557.32 35,326.00 39,780.00 4,454.00 32-540-61-10-2-110- 72210 VRS Pension Contribution .00 .00 17,934.70 38,064.54 71,799.00 86,424.00 14,625.00 32-540-61-10-2-110- 72300 Group Health and Dental Insurance .00 .00 398.40 21,834.36 28,890.00 60,011.00 31,121.00 32-540-61-10-2-110- 72400 VRS Group Life Insurance .00 .00 1,446.00 3,069.00 5,788.00 6,968.00 1,180.00 32-540-61-10-2-110- 72750 VRS Retiree Health Care Credit .00 .00 1,305.70 2,771.22 5,227.00 6,292.00 1,065.00 32-540-61-10-2-110- 73037 Contractual Services - Other .00 .00 .00 1,400.00 18,000.00 18,000.00 .00 32-540-61-10-2-110- 76015 Allotment .00 .00 4,288.21 4,208.99 .00 20,000.00 20,000.00 Program 110 - Regular Instruction Totals $0.00 $0.00 $169,967.95 $281,144.99 $626,876.00 $757,475.00 $130,599.00 Program 120 - Special Education 32-540-61-10-2-120- 71120 Compensation-Instructional Salaries .00 .00 550.00 14,071.26 .00 .00 .00 32-540-61-10-2-120- 71185 Compensation- Speech and Vision Teachers .00 .00 59,688.96 27,446.28 120,000.00 .00 (120,000.00) 32-540-61-10-2-120- 71520 Compensation-Substitutes .00 .00 159.26 .00 .00 .00 .00 32-540-61-10-2-120- 71665 Bonus Payments To Teachers .00 .00 .00 2,941.20 .00 .00 .00 32-540-61-10-2-120- 72100 FICA .00 .00 4,411.74 2,966.83 9,180.00 .00 (9,180.00) 32-540-61-10-2-120- 72210 VRS Pension Contribution .00 .00 .00 2,795.10 19,944.00 .00 (19,944.00) 32-540-61-10-2-120- 72220 VRS Hybrid Pension Contribution .00 .00 9,920.30 6,579.18 .00 .00 .00 32-540-61-10-2-120- 72300 Group Health and Dental Insurance .00 .00 7,667.60 7,228.24 5,778.00 .00 (5,778.00) FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72400 VRS Group Life Insurance .00 .00 799.80 755.82 1,608.00 .00 (1,608.00) 32-540-61-10-2-120- 72510 Hybrid Disability Insurance .00 .00 142.10 94.20 .00 .00 .00 32-540-61-10-2-120- 72750 VRS Retiree Health Care Credit .00 .00 722.20 682.50 1,452.00 .00 (1,452.00) 32-540-61-10-2-120- 73037 Contractual Services - Other .00 .00 72,969.35 .00 16,667.00 .00 (16,667.00) 32-540-61-10-2-120- 76435 Supplies - Instructional .00 .00 10,608.39 .00 27,025.00 .00 (27,025.00) Program 120 - Special Education Totals $0.00 $0.00 $167,639.70 $65,560.61 $201,654.00 $0.00 ($201,654.00) Program 127 - Regional Sp Ed Program 32-540-61-10-2-127- 71120 Compensation-Instructional Salaries .00 .00 317.50 .00 .00 .00 .00 32-540-61-10-2-127- 71151 Compensation-Instructional Asst .00 .00 79.63 .00 .00 .00 .00 32-540-61-10-2-127- 72100 FICA .00 .00 30.38 .00 .00 .00 .00 Program 127 - Regional Sp Ed Program Totals $0.00 $0.00 $427.51 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $338,035.16 $346,705.60 $828,530.00 $757,475.00 ($71,055.00) Level 3 - Secondary Program 110 - Regular Instruction 32-540-61-10-3-110- 71120 Compensation-Instructional Salaries .00 .00 59,116.05 56,701.89 429,847.00 210,000.00 (219,847.00) 32-540-61-10-3-110- 71665 Bonus Payments To Teachers .00 .00 .00 1,548.00 .00 .00 .00 32-540-61-10-3-110- 72100 FICA .00 .00 4,469.62 4,116.17 32,878.00 16,065.00 (16,813.00) 32-540-61-10-3-110- 72210 VRS Pension Contribution .00 .00 .00 5,434.50 66,480.00 34,902.00 (31,578.00) 32-540-61-10-3-110- 72220 VRS Hybrid Pension Contribution .00 .00 8,317.50 5,312.70 .00 .00 .00 32-540-61-10-3-110- 72300 Group Health and Dental Insurance .00 .00 6,640.00 3,614.44 20,223.00 97,824.00 77,601.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72400 VRS Group Life Insurance .00 .00 670.60 866.49 5,360.00 2,814.00 (2,546.00) 32-540-61-10-3-110- 72510 Hybrid Disability Insurance .00 .00 119.10 76.08 .00 .00 .00 32-540-61-10-3-110- 72750 VRS Retiree Health Care Credit .00 .00 605.50 782.41 4,840.00 2,541.00 (2,299.00) 32-540-61-10-3-110- 73037 Contractual Services - Other .00 .00 33,550.00 10,000.00 3,333.00 10,730.00 7,397.00 32-540-61-10-3-110- 76015 Allotment .00 .00 797.90 2,654.94 .00 5,000.00 5,000.00 Program 110 - Regular Instruction Totals $0.00 $0.00 $114,286.27 $91,107.62 $562,961.00 $379,876.00 ($183,085.00) Program 120 - Special Education 32-540-61-10-3-120- 71120 Compensation-Instructional Salaries .00 .00 107,968.87 28,843.02 .00 .00 .00 32-540-61-10-3-120- 71146 Compensation - ELL .00 .00 162.80 .00 .00 .00 .00 32-540-61-10-3-120- 72100 FICA .00 .00 8,093.35 2,061.76 .00 .00 .00 32-540-61-10-3-120- 72210 VRS Pension Contribution .00 .00 18,268.80 .00 .00 .00 .00 32-540-61-10-3-120- 72220 VRS Hybrid Pension Contribution .00 .00 .00 5,636.80 .00 .00 .00 32-540-61-10-3-120- 72300 Group Health and Dental Insurance .00 .00 18,514.40 2,821.94 .00 .00 .00 32-540-61-10-3-120- 72400 VRS Group Life Insurance .00 .00 1,472.90 454.44 .00 .00 .00 32-540-61-10-3-120- 72510 Hybrid Disability Insurance .00 .00 .00 80.70 .00 .00 .00 32-540-61-10-3-120- 72750 VRS Retiree Health Care Credit .00 .00 1,330.00 410.40 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $155,811.12 $40,309.06 $0.00 $0.00 $0.00 Program 130 - Vocational 32-540-61-10-3-130- 71120 Compensation-Instructional Salaries .00 .00 3,867.00 .00 .00 .00 .00 32-540-61-10-3-130- 72100 FICA .00 .00 295.83 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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 130 - Vocational Program 130 - Vocational Totals $0.00 $0.00 $4,162.83 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $274,260.22 $131,416.68 $562,961.00 $379,876.00 ($183,085.00) Level 4 - Middle Program 110 - Regular Instruction 32-540-61-10-4-110- 71120 Compensation-Instructional Salaries .00 .00 4,297.76 27,655.69 69,846.00 .00 (69,846.00) 32-540-61-10-4-110- 71520 Compensation-Substitutes .00 .00 1,100.00 .00 .00 .00 .00 32-540-61-10-4-110- 71665 Bonus Payments To Teachers .00 .00 .00 1,548.00 .00 .00 .00 32-540-61-10-4-110- 72100 FICA .00 .00 412.93 2,108.42 5,338.00 .00 (5,338.00) 32-540-61-10-4-110- 72210 VRS Pension Contribution .00 .00 .00 5,434.40 6,648.00 .00 (6,648.00) 32-540-61-10-4-110- 72300 Group Health and Dental Insurance .00 .00 .00 .00 2,889.00 .00 (2,889.00) 32-540-61-10-4-110- 72400 VRS Group Life Insurance .00 .00 .00 438.15 536.00 .00 (536.00) 32-540-61-10-4-110- 72750 VRS Retiree Health Care Credit .00 .00 .00 395.65 484.00 .00 (484.00) 32-540-61-10-4-110- 73037 Contractual Services - Other .00 .00 14,150.00 .00 2,000.00 .00 (2,000.00) 32-540-61-10-4-110- 76015 Allotment .00 .00 727.50 2,662.80 .00 .00 .00 32-540-61-10-4-110- 76215 Choir .00 .00 5.94 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $20,694.13 $40,243.11 $87,741.00 $0.00 ($87,741.00) Program 120 - Special Education 32-540-61-10-4-120- 71120 Compensation-Instructional Salaries .00 .00 332.50 24,807.40 .00 .00 .00 32-540-61-10-4-120- 72100 FICA .00 .00 25.44 1,732.86 .00 .00 .00 32-540-61-10-4-120- 72220 VRS Hybrid Pension Contribution .00 .00 .00 5,153.82 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72300 Group Health and Dental Insurance .00 .00 .00 4,172.96 .00 .00 .00 32-540-61-10-4-120- 72400 VRS Group Life Insurance .00 .00 .00 415.56 .00 .00 .00 32-540-61-10-4-120- 72510 Hybrid Disability Insurance .00 .00 .00 73.80 .00 .00 .00 32-540-61-10-4-120- 72750 VRS Retiree Health Care Credit .00 .00 .00 375.24 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $357.94 $36,731.64 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $21,052.07 $76,974.75 $87,741.00 $0.00 ($87,741.00) Level 6 - Summer Program 160 - Summer 32-540-61-10-6-160- 71151 Compensation-Instructional Asst .00 .00 .00 .00 17,312.00 .00 (17,312.00) 32-540-61-10-6-160- 71195 Compensation - Summer School Principal .00 .00 14,227.57 .00 28,407.00 .00 (28,407.00) 32-540-61-10-6-160- 71196 Compensation - Summer School Teacher .00 .00 72,588.00 15,478.36 166,667.00 132,554.00 (34,113.00) 32-540-61-10-6-160- 72100 FICA .00 .00 6,634.30 1,184.09 16,248.00 10,141.00 (6,107.00) 32-540-61-10-6-160- 72210 VRS Pension Contribution .00 .00 2,364.58 .00 4,721.00 .00 (4,721.00) 32-540-61-10-6-160- 72300 Group Health and Dental Insurance .00 .00 1,252.34 .00 963.00 .00 (963.00) 32-540-61-10-6-160- 72400 VRS Group Life Insurance .00 .00 190.64 .00 380.00 .00 (380.00) 32-540-61-10-6-160- 72750 VRS Retiree Health Care Credit .00 .00 172.13 .00 343.00 .00 (343.00) Program 160 - Summer Totals $0.00 $0.00 $97,429.56 $16,662.45 $235,041.00 $142,695.00 ($92,346.00) Level 6 - Summer Totals $0.00 $0.00 $97,429.56 $16,662.45 $235,041.00 $142,695.00 ($92,346.00) Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $730,777.01 $571,759.48 $1,714,273.00 $1,280,046.00 ($434,227.00) Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 32-540-61-21-2-110- 71124 Compensation-Guidance Counselors .00 .00 1,263.75 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 540 - CRRSA ESSER III 84.425U Function 61 - Instruction Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 32-540-61-21-2-110- 72100 FICA .00 .00 96.67 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $1,360.42 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $1,360.42 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Totals $0.00 $0.00 $1,360.42 $0.00 $0.00 $0.00 $0.00 Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 32-540-61-32-2-110- 71122 Compensation-Librarians .00 .00 467.60 .00 .00 .00 .00 32-540-61-32-2-110- 72100 FICA .00 .00 35.77 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $503.37 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $503.37 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-540-61-32-4-110- 76155 Audio Visual Media .00 .00 159.95 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $159.95 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $159.95 $0.00 $0.00 $0.00 $0.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $0.00 $0.00 $663.32 $0.00 $0.00 $0.00 $0.00 Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 32-540-61-41-2-110- 71150 Compensation-Clerical .00 .00 267.90 .00 .00 .00 .00 32-540-61-41-2-110- 72100 FICA .00 .00 20.49 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $288.39 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $288.39 $0.00 $0.00 $0.00 $0.00 Sub-Function 41 - Admin. Principals Office Totals $0.00 $0.00 $288.39 $0.00 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 540 - CRRSA ESSER III 84.425U Function 61 - Instruction Totals $0.00 $0.00 $733,089.14 $571,759.48 $1,714,273.00 $1,280,046.00 ($434,227.00) Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 213 - Information Services 32-540-62-62-9-213- 73210 Special Report Services-Supt .00 .00 62,640.00 58,590.00 120,000.00 60,000.00 (60,000.00) Program 213 - Information Services Totals $0.00 $0.00 $62,640.00 $58,590.00 $120,000.00 $60,000.00 ($60,000.00) Program 222 - Health Services 32-540-62-62-9-222- 71131 Compensation-School Nurses .00 .00 33,070.39 31,998.62 128,000.00 60,255.00 (67,745.00) 32-540-62-62-9-222- 71665 Bonus Payments To Teachers .00 .00 .00 1,548.00 .00 .00 .00 32-540-62-62-9-222- 72100 FICA .00 .00 2,537.28 2,573.92 9,792.00 4,610.00 (5,182.00) 32-540-62-62-9-222- 72210 VRS Pension Contribution .00 .00 4,496.55 6,008.52 21,274.00 10,015.00 (11,259.00) 32-540-62-62-9-222- 72300 Group Health and Dental Insurance .00 .00 232.40 199.20 11,556.00 4,788.00 (6,768.00) 32-540-62-62-9-222- 72400 VRS Group Life Insurance .00 .00 362.55 484.44 1,715.00 808.00 (907.00) 32-540-62-62-9-222- 72750 VRS Retiree Health Care Credit .00 .00 327.35 437.46 1,549.00 730.00 (819.00) 32-540-62-62-9-222- 76100 Supplies - Nursing .00 .00 14,041.73 .00 .00 .00 .00 Program 222 - Health Services Totals $0.00 $0.00 $55,068.25 $43,250.16 $173,886.00 $81,206.00 ($92,680.00) Program 420 - Building Services 32-540-62-62-9-420- 71190 Compensation-Custodians .00 .00 349.48 .00 .00 .00 .00 32-540-62-62-9-420- 72100 FICA .00 .00 26.73 .00 .00 .00 .00 Program 420 - Building Services Totals $0.00 $0.00 $376.21 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $118,084.46 $101,840.16 $293,886.00 $141,206.00 ($152,680.00) Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $0.00 $118,084.46 $101,840.16 $293,886.00 $141,206.00 ($152,680.00) Function 62 - Administration, Attend. & Health Totals $0.00 $0.00 $118,084.46 $101,840.16 $293,886.00 $141,206.00 ($152,680.00) FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 540 - CRRSA ESSER III 84.425U Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 320 - Vehicle Operation Services 32-540-63-63-9-320- 71170 Compensation-Bus Drivers .00 .00 26,689.73 12,444.98 20,139.00 .00 (20,139.00) 32-540-63-63-9-320- 71665 Bonus Payments To Teachers .00 .00 .00 1,548.00 .00 .00 .00 32-540-63-63-9-320- 72100 FICA .00 .00 2,013.09 1,041.11 1,540.00 .00 (1,540.00) 32-540-63-63-9-320- 72220 VRS Hybrid Pension Contribution .00 .00 123.28 189.20 .00 .00 .00 32-540-63-63-9-320- 72300 Group Health and Dental Insurance .00 .00 3,999.00 4,176.32 .00 .00 .00 32-540-63-63-9-320- 72400 VRS Group Life Insurance .00 .00 71.84 130.20 .00 .00 .00 32-540-63-63-9-320- 72510 Hybrid Disability Insurance .00 .00 28.32 51.30 .00 .00 .00 32-540-63-63-9-320- 72750 VRS Retiree Health Care Credit .00 .00 60.60 107.88 .00 .00 .00 32-540-63-63-9-320- 76110 Supplies - Operational .00 .00 633.52 .00 .00 .00 .00 Program 320 - Vehicle Operation Services Totals $0.00 $0.00 $33,619.38 $19,688.99 $21,679.00 $0.00 ($21,679.00) Program 350 - Bus Regular Purchases 32-540-63-63-9-350- 78030 School Buses and Other Vehicles .00 .00 .00 73,087.00 .00 .00 .00 Program 350 - Bus Regular Purchases Totals $0.00 $0.00 $0.00 $73,087.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $33,619.38 $92,775.99 $21,679.00 $0.00 ($21,679.00) Sub-Function 63 - Pupil Transportation Totals $0.00 $0.00 $33,619.38 $92,775.99 $21,679.00 $0.00 ($21,679.00) Function 63 - Pupil Transportation Totals $0.00 $0.00 $33,619.38 $92,775.99 $21,679.00 $0.00 ($21,679.00) Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 32-540-64-64-9-420- 71190 Compensation-Custodians .00 .00 1,973.87 .00 .00 .00 .00 32-540-64-64-9-420- 71200 Compensation-OT .00 .00 31.14 .00 .00 .00 .00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72100 FICA .00 .00 119.07 .00 .00 .00 .00 32-540-64-64-9-420- 72220 VRS Hybrid Pension Contribution .00 .00 69.09 .00 .00 .00 .00 32-540-64-64-9-420- 72300 Group Health and Dental Insurance .00 .00 679.64 .00 .00 .00 .00 32-540-64-64-9-420- 72400 VRS Group Life Insurance .00 .00 26.45 .00 .00 .00 .00 32-540-64-64-9-420- 72510 Hybrid Disability Insurance .00 .00 10.42 .00 .00 .00 .00 32-540-64-64-9-420- 72750 VRS Retiree Health Care Credit .00 .00 22.30 .00 .00 .00 .00 32-540-64-64-9-420- 73180 Repair/Maint - Other Contracted .00 .00 .00 .00 100,000.00 .00 (100,000.00) 32-540-64-64-9-420- 74900 Building Maintenance -City .00 .00 30,557.77 8,546.46 .00 10,355.00 10,355.00 32-540-64-64-9-420- 76110 Supplies - Operational .00 .00 15,887.75 .00 74,000.00 .00 (74,000.00) 32-540-64-64-9-420- 78020 Furniture & Equipment >$5,000 .00 .00 .00 .00 51,532.00 .00 (51,532.00) Program 420 - Building Services Totals $0.00 $0.00 $49,377.50 $8,546.46 $225,532.00 $10,355.00 ($215,177.00) Level 9 - District Wide Totals $0.00 $0.00 $49,377.50 $8,546.46 $225,532.00 $10,355.00 ($215,177.00) Sub-Function 64 - Operation & Maintenance Totals $0.00 $0.00 $49,377.50 $8,546.46 $225,532.00 $10,355.00 ($215,177.00) Function 64 - Operation & Maintenance Totals $0.00 $0.00 $49,377.50 $8,546.46 $225,532.00 $10,355.00 ($215,177.00) Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 32-540-68-10-9-800- 71139 Compensation-ITRT .00 .00 50,493.00 26,977.00 120,000.00 53,754.00 (66,246.00) 32-540-68-10-9-800- 71665 Bonus Payments To Teachers .00 .00 .00 1,548.00 .00 .00 .00 32-540-68-10-9-800- 72100 FICA .00 .00 3,659.76 2,067.07 9,180.00 4,113.00 (5,067.00) 32-540-68-10-9-800- 72210 VRS Pension Contribution .00 .00 .00 .00 19,944.00 8,934.00 (11,010.00) FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72220 VRS Hybrid Pension Contribution .00 .00 8,391.90 5,360.34 .00 .00 .00 32-540-68-10-9-800- 72300 Group Health and Dental Insurance .00 .00 18,674.40 4,133.12 5,778.00 9,510.00 3,732.00 32-540-68-10-9-800- 72400 VRS Group Life Insurance .00 .00 676.60 432.18 1,608.00 721.00 (887.00) 32-540-68-10-9-800- 72510 Hybrid Disability Insurance .00 .00 120.20 76.74 .00 .00 .00 32-540-68-10-9-800- 72750 VRS Retiree Health Care Credit .00 .00 611.00 390.24 1,452.00 651.00 (801.00) Program 800 - Technology Totals $0.00 $0.00 $82,626.86 $40,984.69 $157,962.00 $77,683.00 ($80,279.00) Level 9 - District Wide Totals $0.00 $0.00 $82,626.86 $40,984.69 $157,962.00 $77,683.00 ($80,279.00) Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $82,626.86 $40,984.69 $157,962.00 $77,683.00 ($80,279.00) Sub-Function 21 - Student Guidance Level 9 - District Wide Program 800 - Technology 32-540-68-21-9-800- 73205 Software Licensing Fees .00 .00 .00 12,850.50 .00 .00 .00 Program 800 - Technology Totals $0.00 $0.00 $0.00 $12,850.50 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $12,850.50 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Totals $0.00 $0.00 $0.00 $12,850.50 $0.00 $0.00 $0.00 Function 68 - Technology Totals $0.00 $0.00 $82,626.86 $53,835.19 $157,962.00 $77,683.00 ($80,279.00) Locations 540 - CRRSA ESSER III 84.425U Totals $0.00 $0.00 $1,016,797.34 $828,757.28 $2,413,332.00 $1,509,290.00 ($904,042.00) Locations 550 - Goodwill YouthBuild 17.274 Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 7 - Adult Program 170 - Adult 32-550-61-10-7-170- 71120 Compensation-Instructional Salaries .00 .00 2,100.00 .00 22,662.00 .00 (22,662.00) 32-550-61-10-7-170- 72100 FICA .00 .00 160.65 .00 1,734.00 .00 (1,734.00) Program 170 - Adult Totals $0.00 $0.00 $2,260.65 $0.00 $24,396.00 $0.00 ($24,396.00) Level 7 - Adult Totals $0.00 $0.00 $2,260.65 $0.00 $24,396.00 $0.00 ($24,396.00) FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 550 - Goodwill YouthBuild 17.274 Function 61 - Instruction Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $2,260.65 $0.00 $24,396.00 $0.00 ($24,396.00) Function 61 - Instruction Totals $0.00 $0.00 $2,260.65 $0.00 $24,396.00 $0.00 ($24,396.00) Locations 550 - Goodwill YouthBuild 17.274 Totals $0.00 $0.00 $2,260.65 $0.00 $24,396.00 $0.00 ($24,396.00) Locations 570 - ARP Flow Thru 84.027X Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 32-570-61-10-2-120- 71120 Compensation-Instructional Salaries .00 .00 36,308.01 28,018.00 .00 .00 .00 32-570-61-10-2-120- 71151 Compensation-Instructional Asst .00 .00 4,702.23 8,680.21 .00 .00 .00 32-570-61-10-2-120- 72100 FICA .00 .00 2,748.11 2,519.72 .00 .00 .00 32-570-61-10-2-120- 72220 VRS Hybrid Pension Contribution .00 .00 6,238.50 7,328.78 .00 .00 .00 32-570-61-10-2-120- 72300 Group Health and Dental Insurance .00 .00 6,717.28 5,480.52 .00 .00 .00 32-570-61-10-2-120- 72400 VRS Group Life Insurance .00 .00 502.98 590.88 .00 .00 .00 32-570-61-10-2-120- 72510 Hybrid Disability Insurance .00 .00 89.34 104.94 .00 .00 .00 32-570-61-10-2-120- 72750 VRS Retiree Health Care Credit .00 .00 454.20 533.52 .00 .00 .00 32-570-61-10-2-120- 73037 Contractual Services - Other .00 .00 12,697.50 9,154.25 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $70,458.15 $62,410.82 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $70,458.15 $62,410.82 $0.00 $0.00 $0.00 Level 3 - Secondary Program 120 - Special Education 32-570-61-10-3-120- 71120 Compensation-Instructional Salaries .00 .00 3,418.15 .00 .00 .00 .00 32-570-61-10-3-120- 72100 FICA .00 .00 261.51 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $3,679.66 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $3,679.66 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $74,137.81 $62,410.82 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $0.00 $74,137.81 $62,410.82 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 570 - ARP Flow Thru 84.027X Totals $0.00 $0.00 $74,137.81 $62,410.82 $0.00 $0.00 $0.00 Locations 580 - Emergency Connectivity 32.009 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 32-580-68-10-9-800- 76545 Technology Repair and Replace .00 .00 648,725.00 .00 .00 .00 .00 Program 800 - Technology Totals $0.00 $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 Function 68 - Technology Totals $0.00 $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 Locations 580 - Emergency Connectivity 32.009 Totals $0.00 $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 Locations 581 - Emergency Connectivity II 32.009 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 32-581-68-10-9-800- 76545 Technology Repair and Replace .00 .00 459,675.00 .00 .00 .00 .00 Program 800 - Technology Totals $0.00 $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 Function 68 - Technology Totals $0.00 $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 Locations 581 - Emergency Connectivity II 32.009 Totals $0.00 $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 Locations 590 - ARP Homeless II C&Y 84.425W Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 32-590-61-10-3-110- 73037 Contractual Services - Other .00 .00 .00 300.00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $300.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $0.00 $300.00 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 590 - ARP Homeless II C&Y 84.425W Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 32-590-61-10-4-110- 76435 Supplies - Instructional .00 .00 .00 .00 14,638.00 .00 (14,638.00) Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $0.00 $14,638.00 $0.00 ($14,638.00) Level 4 - Middle Totals $0.00 $0.00 $0.00 $0.00 $14,638.00 $0.00 ($14,638.00) Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $300.00 $14,638.00 $0.00 ($14,638.00) Function 61 - Instruction Totals $0.00 $0.00 $0.00 $300.00 $14,638.00 $0.00 ($14,638.00) Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 320 - Vehicle Operation Services 32-590-63-63-9-320- 71170 Compensation-Bus Drivers .00 .00 7,751.80 .00 .00 .00 .00 32-590-63-63-9-320- 72100 FICA .00 .00 593.01 .00 .00 .00 .00 32-590-63-63-9-320- 73420 Private Carrier Transportation .00 .00 .00 88.20 .00 .00 .00 Program 320 - Vehicle Operation Services Totals $0.00 $0.00 $8,344.81 $88.20 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $8,344.81 $88.20 $0.00 $0.00 $0.00 Sub-Function 63 - Pupil Transportation Totals $0.00 $0.00 $8,344.81 $88.20 $0.00 $0.00 $0.00 Function 63 - Pupil Transportation Totals $0.00 $0.00 $8,344.81 $88.20 $0.00 $0.00 $0.00 Locations 590 - ARP Homeless II C&Y 84.425W Totals $0.00 $0.00 $8,344.81 $388.20 $14,638.00 $0.00 ($14,638.00) Locations 600 - ARP ESSER III Set-Aside 84.425U Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 166 - Before and After School Program 32-600-61-10-2-166- 71120 Compensation-Instructional Salaries .00 .00 .00 .00 .00 6,000.00 6,000.00 32-600-61-10-2-166- 72100 FICA .00 .00 .00 .00 .00 459.00 459.00 Program 166 - Before and After School Program Totals $0.00 $0.00 $0.00 $0.00 $0.00 $6,459.00 $6,459.00 Level 2 - Elementary Totals $0.00 $0.00 $0.00 $0.00 $0.00 $6,459.00 $6,459.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 600 - ARP ESSER III Set-Aside 84.425U Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 166 - Before and After School Program 32-600-61-10-3-166- 71120 Compensation-Instructional Salaries .00 .00 456.50 440.00 .00 .00 .00 32-600-61-10-3-166- 72100 FICA .00 .00 34.92 33.67 .00 .00 .00 Program 166 - Before and After School Program Totals $0.00 $0.00 $491.42 $473.67 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $491.42 $473.67 $0.00 $0.00 $0.00 Level 4 - Middle Program 166 - Before and After School Program 32-600-61-10-4-166- 71120 Compensation-Instructional Salaries .00 .00 258.50 759.00 .00 .00 .00 32-600-61-10-4-166- 72100 FICA .00 .00 19.79 58.09 .00 .00 .00 Program 166 - Before and After School Program Totals $0.00 $0.00 $278.29 $817.09 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $278.29 $817.09 $0.00 $0.00 $0.00 Level 6 - Summer Program 165 - Addressing Unfinished Learning 32-600-61-10-6-165- 71120 Compensation-Instructional Salaries .00 .00 12,302.50 4,996.25 .00 76,955.00 76,955.00 32-600-61-10-6-165- 72100 FICA .00 .00 941.15 382.22 .00 5,888.00 5,888.00 32-600-61-10-6-165- 73037 Contractual Services - Other .00 .00 30,963.00 40,170.00 .00 57,801.00 57,801.00 Program 165 - Addressing Unfinished Learning Totals $0.00 $0.00 $44,206.65 $45,548.47 $0.00 $140,644.00 $140,644.00 Program 167 - Summer Programs 32-600-61-10-6-167- 71120 Compensation-Instructional Salaries .00 .00 .00 .00 .00 83,946.00 83,946.00 32-600-61-10-6-167- 72100 FICA .00 .00 .00 .00 .00 6,422.00 6,422.00 Program 167 - Summer Programs Totals $0.00 $0.00 $0.00 $0.00 $0.00 $90,368.00 $90,368.00 Level 6 - Summer Totals $0.00 $0.00 $44,206.65 $45,548.47 $0.00 $231,012.00 $231,012.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $44,976.36 $46,839.23 $0.00 $237,471.00 $237,471.00 Function 61 - Instruction Totals $0.00 $0.00 $44,976.36 $46,839.23 $0.00 $237,471.00 $237,471.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 600 - ARP ESSER III Set-Aside 84.425U Totals $0.00 $0.00 $44,976.36 $46,839.23 $0.00 $237,471.00 $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 .00 .00 50,080.00 12,992.00 .00 .00 .00 Program 420 - Building Services Totals $0.00 $0.00 $50,080.00 $12,992.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $50,080.00 $12,992.00 $0.00 $0.00 $0.00 Sub-Function 64 - Operation & Maintenance Totals $0.00 $0.00 $50,080.00 $12,992.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Totals $0.00 $0.00 $50,080.00 $12,992.00 $0.00 $0.00 $0.00 Locations 610 - ARPA CSLFRF Ventilation 21.027 Totals $0.00 $0.00 $50,080.00 $12,992.00 $0.00 $0.00 $0.00 Locations 620 - ESSER II Postsecondary SpEd Supp Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 120 - Special Education 32-620-61-10-3-120- 71120 Compensation-Instructional Salaries .00 .00 8,954.28 .00 .00 .00 .00 32-620-61-10-3-120- 72100 FICA .00 .00 664.70 .00 .00 .00 .00 32-620-61-10-3-120- 72210 VRS Pension Contribution .00 .00 1,079.10 .00 .00 .00 .00 32-620-61-10-3-120- 72220 VRS Hybrid Pension Contribution .00 .00 378.27 .00 .00 .00 .00 32-620-61-10-3-120- 72300 Group Health and Dental Insurance .00 .00 1,006.03 .00 .00 .00 .00 32-620-61-10-3-120- 72400 VRS Group Life Insurance .00 .00 117.50 .00 .00 .00 .00 32-620-61-10-3-120- 72510 Hybrid Disability Insurance .00 .00 5.40 .00 .00 .00 .00 32-620-61-10-3-120- 72750 VRS Retiree Health Care Credit .00 .00 106.10 .00 .00 .00 .00 32-620-61-10-3-120- 73280 Therapeutic Service - Sp Ed - Speech Therapy .00 .00 525.33 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 32 - School Grants Fund EXPENSE Locations 620 - ESSER II Postsecondary SpEd Supp Function 61 - Instruction Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 Locations 620 - ESSER II Postsecondary SpEd Supp Totals $0.00 $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 Locations 630 - DCJS Digital Mapping Grant Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 32-630-64-64-9-420- 73180 Repair/Maint - Other Contracted .00 .00 .00 19,723.00 .00 .00 .00 Program 420 - Building Services Totals $0.00 $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 Sub-Function 64 - Operation & Maintenance Totals $0.00 $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Totals $0.00 $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 Locations 630 - DCJS Digital Mapping Grant Totals $0.00 $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 Locations 640 - School-Based Health 93.354 Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 32-640-62-62-9-222- 71131 Compensation-School Nurses .00 .00 .00 7,154.32 .00 20,000.00 20,000.00 32-640-62-62-9-222- 72100 FICA .00 .00 .00 548.01 .00 1,530.00 1,530.00 32-640-62-62-9-222- 72210 VRS Pension Contribution .00 .00 .00 .00 .00 3,324.00 3,324.00 32-640-62-62-9-222- 72220 VRS Hybrid Pension Contribution .00 .00 .00 1,582.08 .00 .00 .00 32-640-62-62-9-222- 72300 Group Health and Dental Insurance .00 .00 .00 1,795.62 .00 7,963.00 7,963.00 32-640-62-62-9-222- 72400 VRS Group Life Insurance .00 .00 .00 127.56 .00 268.00 268.00 32-640-62-62-9-222- 72510 Hybrid Disability Insurance .00 .00 .00 22.66 .00 .00 .00 32-640-62-62-9-222- 72750 VRS Retiree Health Care Credit .00 .00 .00 115.18 .00 242.00 242.00 FY 24 Grant Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 73037 Contractual Services - Other .00 .00 .00 750.00 .00 3,000.00 3,000.00 32-640-62-62-9-222- 73255 Professional Development .00 .00 .00 930.00 .00 2,522.00 2,522.00 32-640-62-62-9-222- 76045 Furniture and Equip <$5,000 .00 .00 .00 1,977.71 .00 1,151.00 1,151.00 Program 222 - Health Services Totals $0.00 $0.00 $0.00 $15,003.14 $0.00 $40,000.00 $40,000.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $15,003.14 $0.00 $40,000.00 $40,000.00 Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $0.00 $0.00 $15,003.14 $0.00 $40,000.00 $40,000.00 Function 62 - Administration, Attend. & Health Totals $0.00 $0.00 $0.00 $15,003.14 $0.00 $40,000.00 $40,000.00 Locations 640 - School-Based Health 93.354 Totals $0.00 $0.00 $0.00 $15,003.14 $0.00 $40,000.00 $40,000.00 Locations 650 - Epidem & Lab Capacity 93.323 Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 32-650-62-62-9-222- 76045 Furniture and Equip <$5,000 .00 .00 .00 7,925.09 .00 .00 .00 Program 222 - Health Services Totals $0.00 $0.00 $0.00 $7,925.09 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $7,925.09 $0.00 $0.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $0.00 $0.00 $7,925.09 $0.00 $0.00 $0.00 Function 62 - Administration, Attend. & Health Totals $0.00 $0.00 $0.00 $7,925.09 $0.00 $0.00 $0.00 Locations 650 - Epidem & Lab Capacity 93.323 Totals $0.00 $0.00 $0.00 $7,925.09 $0.00 $0.00 $0.00 EXPENSE TOTALS $2,118,568.21 $3,589,500.60 $6,861,975.37 $3,216,547.52 $5,650,323.00 $3,858,581.00 ($1,791,742.00) Fund 32 - School Grants Fund Totals REVENUE TOTALS $2,118,568.21 $3,589,500.60 $6,861,975.37 $3,203,908.76 $5,650,323.00 $3,858,581.00 ($1,791,742.00) EXPENSE TOTALS $2,118,568.21 $3,589,500.60 $6,861,975.37 $3,216,547.52 $5,650,323.00 $3,858,581.00 ($1,791,742.00) Fund 32 - School Grants Fund Totals $0.00 $0.00 $0.00 ($12,638.76)$0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $2,118,568.21 $3,589,500.60 $6,861,975.37 $3,203,908.76 $5,650,323.00 $3,858,581.00 ($1,791,742.00) FY 24 Grant Budget for Approval Budget Year 2024 EXPENSE GRAND TOTALS $2,118,568.21 $3,589,500.60 $6,861,975.37 $3,216,547.52 $5,650,323.00 $3,858,581.00 ($1,791,742.00) Net Grand Totals $0.00 $0.00 $0.00 ($12,638.76)$0.00 $0.00 $0.00 FY 24 Cafeteria Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 61118 State School Lunch Program 4,241.09 4,267.79 4,859.10 .00 7,868.00 6,819.00 (1,049.00) 33-111-65-65-9-510- 61351 State School Breakfast Incentive Grant 2,829.09 .00 3,633.63 1,963.65 3,787.00 7,505.00 3,718.00 33-111-65-65-9-510- 62360 Natl School Lunch Program 10.555 102,743.47 .00 524,325.60 164,902.62 357,792.00 478,495.00 120,703.00 33-111-65-65-9-510- 62361 Natl School Lunch Program 10.555 - CARES 7,969.30 .00 .00 .00 .00 .00 .00 33-111-65-65-9-510- 62365 Supply Chain Assistance 10.555 .00 .00 14,576.84 22,668.88 .00 5,000.00 5,000.00 33-111-65-65-9-510- 62370 Pandemic EBT Local Admin Cost Grant 10.649 .00 .00 3,063.00 3,135.00 .00 .00 .00 33-111-65-65-9-510- 62390 School Breakfast Program 10.553 30,721.45 .00 96,548.29 30,329.99 .00 .00 .00 33-111-65-65-9-510- 62391 School Breakfast Program 10.553 - CARES 2,993.18 .00 .00 .00 .00 .00 .00 33-111-65-65-9-510- 62395 Federal Aid - Commodities 39,920.48 34,399.47 34,802.85 .00 .00 .00 .00 33-111-65-65-9-510- 62398 Summer Food Service Program 10.559 - CARES .00 314,050.83 .00 .00 .00 .00 .00 33-111-65-65-9-510- 63030 Sale of Breakfasts 7,068.89 90.75 .00 3,307.50 16,755.00 8,469.00 (8,286.00) 33-111-65-65-9-510- 63035 Sale of Lunches 89,100.39 422.26 .00 82,252.52 143,360.00 98,724.00 (44,636.00) 33-111-65-65-9-510- 63036 Sale - A La Carte 100,370.82 17,596.73 76,942.57 81,253.54 110,933.00 110,076.00 (857.00) 33-111-65-65-9-510- 63037 Sale - Adult 3,696.86 6,550.88 265.89 4,025.40 9,302.00 9,230.00 (72.00) 33-111-65-65-9-510- 63040 Rebate Income 757.50 1,151.73 1,437.38 493.74 300.00 300.00 .00 33-111-65-65-9-510- 63045 Catering/Special Events 3,167.20 7,207.97 6,785.54 .00 7,087.00 7,087.00 .00 33-111-65-65-9-510- 63050 Miscellaneous Income .00 2,000.00 .00 1,203.00 .00 .00 .00 33-111-65-65-9-510- 63801 Interest Income 1,385.62 288.55 326.62 3,730.42 500.00 1,000.00 500.00 Program 510 - School Food Services Totals $396,965.34 $388,026.96 $767,567.31 $399,266.26 $657,684.00 $732,705.00 $75,021.00 FY 24 Cafeteria Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 33 - School Cafeteria Fund REVENUE Locations 111 - Salem High School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Totals $396,965.34 $388,026.96 $767,567.31 $399,266.26 $657,684.00 $732,705.00 $75,021.00 Sub-Function 65 - Food Services Totals $396,965.34 $388,026.96 $767,567.31 $399,266.26 $657,684.00 $732,705.00 $75,021.00 Function 65 - Food Services Totals $396,965.34 $388,026.96 $767,567.31 $399,266.26 $657,684.00 $732,705.00 $75,021.00 Locations 111 - Salem High School Totals $396,965.34 $388,026.96 $767,567.31 $399,266.26 $657,684.00 $732,705.00 $75,021.00 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- 61118 State School Lunch Program 4,770.51 4,703.06 4,919.38 .00 7,868.00 6,819.00 (1,049.00) 33-112-65-65-9-510- 61351 State School Breakfast Incentive Grant 3,615.04 .00 2,271.06 1,527.28 3,787.00 7,505.00 3,718.00 33-112-65-65-9-510- 61352 Breakfast After the Bell 240434 1,153.75 .00 .00 .00 .00 .00 .00 33-112-65-65-9-510- 62360 Natl School Lunch Program 10.555 124,488.64 .00 425,389.15 155,714.18 251,982.00 346,973.00 94,991.00 33-112-65-65-9-510- 62361 Natl School Lunch Program 10.555 - CARES 9,908.87 .00 .00 .00 .00 .00 .00 33-112-65-65-9-510- 62365 Supply Chain Assistance 10.555 .00 .00 15,210.62 23,653.87 .00 5,000.00 5,000.00 33-112-65-65-9-510- 62390 School Breakfast Program 10.553 23,806.84 .00 71,608.10 21,941.77 .00 .00 .00 33-112-65-65-9-510- 62391 School Breakfast Program 10.553 - CARES 2,264.73 .00 .00 .00 .00 .00 .00 33-112-65-65-9-510- 62395 Federal Aid - Commodities 34,854.96 37,384.67 38,359.93 .00 .00 .00 .00 33-112-65-65-9-510- 62397 Summer Food Service Program 10.559 21,895.47 55,801.06 85,461.44 .00 37,684.00 .00 (37,684.00) 33-112-65-65-9-510- 62398 Summer Food Service Program 10.559 - CARES 98,278.04 256,198.67 .00 .00 .00 .00 .00 33-112-65-65-9-510- 63030 Sale of Breakfasts 3,039.89 4.02 .00 3,455.00 11,906.00 6,174.00 (5,732.00) 33-112-65-65-9-510- 63035 Sale of Lunches 76,118.88 333.58 .00 72,827.70 101,876.00 71,969.00 (29,907.00) 33-112-65-65-9-510- 63036 Sale - A La Carte 48,614.65 15,074.30 19,352.99 48,658.50 78,833.00 80,245.00 1,412.00 FY 24 Cafeteria Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 63037 Sale - Adult 4,025.01 3,348.01 1,020.56 2,230.10 6,610.00 6,728.00 118.00 33-112-65-65-9-510- 63040 Rebate Income 757.48 1,151.73 1,437.37 493.74 300.00 300.00 .00 33-112-65-65-9-510- 63050 Miscellaneous Income .00 .00 .00 469.00 .00 .00 .00 33-112-65-65-9-510- 63801 Interest Income 1,385.62 288.55 326.62 3,730.42 500.00 1,000.00 500.00 Program 510 - School Food Services Totals $458,978.38 $374,287.65 $665,357.22 $334,701.56 $501,346.00 $532,713.00 $31,367.00 Level 9 - District Wide Totals $458,978.38 $374,287.65 $665,357.22 $334,701.56 $501,346.00 $532,713.00 $31,367.00 Sub-Function 65 - Food Services Totals $458,978.38 $374,287.65 $665,357.22 $334,701.56 $501,346.00 $532,713.00 $31,367.00 Function 65 - Food Services Totals $458,978.38 $374,287.65 $665,357.22 $334,701.56 $501,346.00 $532,713.00 $31,367.00 Locations 112 - Andrew Lewis Middle School Totals $458,978.38 $374,287.65 $665,357.22 $334,701.56 $501,346.00 $532,713.00 $31,367.00 Locations 113 - Carver Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-113-65-65-9-510- 61118 State School Lunch Program 2,701.37 2,430.60 3,430.19 .00 4,059.00 3,518.00 (541.00) 33-113-65-65-9-510- 61351 State School Breakfast Incentive Grant 3,143.47 .00 2,573.89 1,854.56 1,891.00 3,748.00 1,857.00 33-113-65-65-9-510- 61352 Breakfast After the Bell 240434 913.90 .00 .00 .00 .00 .00 .00 33-113-65-65-9-510- 62360 Natl School Lunch Program 10.555 72,226.90 .00 225,928.20 146,607.88 120,751.00 162,784.00 42,033.00 33-113-65-65-9-510- 62361 Natl School Lunch Program 10.555 - CARES 5,909.48 .00 .00 .00 .00 .00 .00 33-113-65-65-9-510- 62365 Supply Chain Assistance 10.555 .00 .00 10,140.41 15,769.75 .00 5,000.00 5,000.00 33-113-65-65-9-510- 62390 School Breakfast Program 10.553 29,772.27 .00 92,473.35 47,867.67 .00 .00 .00 33-113-65-65-9-510- 62391 School Breakfast Program 10.553 - CARES 2,240.90 .00 .00 .00 .00 .00 .00 33-113-65-65-9-510- 62395 Federal Aid - Commodities 17,246.09 28,510.22 30,876.17 .00 .00 .00 .00 FY 24 Cafeteria Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 62397 Summer Food Service Program 10.559 520.13 48,225.17 15,290.80 .00 .00 75,368.00 75,368.00 33-113-65-65-9-510- 62398 Summer Food Service Program 10.559 - CARES 116,933.65 191,451.70 .00 .00 .00 .00 .00 33-113-65-65-9-510- 63030 Sale of Breakfasts 4,819.29 6.52 .00 .00 5,719.00 2,902.00 (2,817.00) 33-113-65-65-9-510- 63035 Sale of Lunches 29,508.82 29.14 .00 10.80 48,933.00 33,830.00 (15,103.00) 33-113-65-65-9-510- 63036 Sale - A La Carte 12,390.24 323.69 142.16 6,132.32 37,864.00 37,720.00 (144.00) 33-113-65-65-9-510- 63037 Sale - Adult 1,436.28 1,365.58 1,256.21 688.50 3,175.00 3,163.00 (12.00) 33-113-65-65-9-510- 63040 Rebate Income 757.48 1,151.71 1,437.35 508.75 300.00 300.00 .00 33-113-65-65-9-510- 63045 Catering/Special Events 216.49 .00 49.11 .00 .00 .00 .00 33-113-65-65-9-510- 63050 Miscellaneous Income .00 .00 .00 188.45 .00 .00 .00 33-113-65-65-9-510- 63801 Interest Income 1,385.62 288.55 326.62 3,730.42 500.00 1,000.00 500.00 Program 510 - School Food Services Totals $302,122.38 $273,782.88 $383,924.46 $223,359.10 $223,192.00 $329,333.00 $106,141.00 Level 9 - District Wide Totals $302,122.38 $273,782.88 $383,924.46 $223,359.10 $223,192.00 $329,333.00 $106,141.00 Sub-Function 65 - Food Services Totals $302,122.38 $273,782.88 $383,924.46 $223,359.10 $223,192.00 $329,333.00 $106,141.00 Function 65 - Food Services Totals $302,122.38 $273,782.88 $383,924.46 $223,359.10 $223,192.00 $329,333.00 $106,141.00 Locations 113 - Carver Elementary Totals $302,122.38 $273,782.88 $383,924.46 $223,359.10 $223,192.00 $329,333.00 $106,141.00 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- 61118 State School Lunch Program 2,212.49 2,054.86 2,263.74 .00 4,059.00 3,518.00 (541.00) 33-114-65-65-9-510- 61351 State School Breakfast Incentive Grant 1,414.60 .00 1,816.87 1,636.40 1,891.00 3,748.00 1,857.00 FY 24 Cafeteria Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 62360 Natl School Lunch Program 10.555 42,047.02 .00 190,634.99 54,598.58 112,567.00 155,189.00 42,622.00 33-114-65-65-9-510- 62361 Natl School Lunch Program 10.555 - CARES 3,741.59 .00 .00 .00 .00 .00 .00 33-114-65-65-9-510- 62365 Supply Chain Assistance 10.555 .00 .00 6,971.53 10,841.08 .00 5,000.00 5,000.00 33-114-65-65-9-510- 62390 School Breakfast Program 10.553 13,728.27 .00 79,063.97 22,095.41 .00 .00 .00 33-114-65-65-9-510- 62391 School Breakfast Program 10.553 - CARES 1,190.91 .00 .00 .00 .00 .00 .00 33-114-65-65-9-510- 62395 Federal Aid - Commodities 9,722.45 19,334.92 31,186.41 .00 .00 .00 .00 33-114-65-65-9-510- 62398 Summer Food Service Program 10.559 - CARES 124,897.18 150,363.19 .00 .00 .00 .00 .00 33-114-65-65-9-510- 63030 Sale of Breakfasts 4,105.08 15.73 .00 6,977.50 5,344.00 2,770.00 (2,574.00) 33-114-65-65-9-510- 63035 Sale of Lunches 44,280.90 180.69 .00 34,803.00 45,725.00 32,284.00 (13,441.00) 33-114-65-65-9-510- 63036 Sale - A La Carte 530.75 177.37 187.02 12,772.96 35,382.00 35,997.00 615.00 33-114-65-65-9-510- 63037 Sale - Adult 19,041.25 2,837.36 3,795.60 2,477.75 2,967.00 3,018.00 51.00 33-114-65-65-9-510- 63040 Rebate Income 757.48 1,151.71 1,437.35 89.90 300.00 300.00 .00 33-114-65-65-9-510- 63801 Interest Income 1,385.61 288.55 326.62 3,730.42 500.00 1,000.00 500.00 Program 510 - School Food Services Totals $269,055.58 $176,404.38 $317,684.10 $150,023.00 $208,735.00 $242,824.00 $34,089.00 Level 9 - District Wide Totals $269,055.58 $176,404.38 $317,684.10 $150,023.00 $208,735.00 $242,824.00 $34,089.00 Sub-Function 65 - Food Services Totals $269,055.58 $176,404.38 $317,684.10 $150,023.00 $208,735.00 $242,824.00 $34,089.00 Function 65 - Food Services Totals $269,055.58 $176,404.38 $317,684.10 $150,023.00 $208,735.00 $242,824.00 $34,089.00 Locations 114 - West Salem Elementary Totals $269,055.58 $176,404.38 $317,684.10 $150,023.00 $208,735.00 $242,824.00 $34,089.00 FY 24 Cafeteria Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 61118 State School Lunch Program 2,231.46 1,938.39 2,808.48 .00 4,059.00 3,518.00 (541.00) 33-115-65-65-9-510- 61351 State School Breakfast Incentive Grant 1,414.60 .00 1,968.23 1,527.28 1,891.00 3,748.00 1,857.00 33-115-65-65-9-510- 62360 Natl School Lunch Program 10.555 44,157.42 .00 183,720.61 64,408.00 106,721.00 140,797.00 34,076.00 33-115-65-65-9-510- 62361 Natl School Lunch Program 10.555 - CARES 3,431.07 .00 .00 .00 .00 .00 .00 33-115-65-65-9-510- 62365 Supply Chain Assistance 10.555 .00 .00 8,872.87 13,134.55 .00 5,000.00 5,000.00 33-115-65-65-9-510- 62390 School Breakfast Program 10.553 10,916.97 .00 74,632.15 18,364.64 .00 .00 .00 33-115-65-65-9-510- 62391 School Breakfast Program 10.553 - CARES 999.05 .00 .00 .00 .00 .00 .00 33-115-65-65-9-510- 62395 Federal Aid - Commodities 15,287.63 19,436.30 30,575.00 .00 .00 .00 .00 33-115-65-65-9-510- 62397 Summer Food Service Program 10.559 520.13 42,106.37 55,375.00 .00 37,684.00 .00 (37,684.00) 33-115-65-65-9-510- 62398 Summer Food Service Program 10.559 - CARES 130,132.25 153,694.25 .00 .00 .00 .00 .00 33-115-65-65-9-510- 63030 Sale of Breakfasts 3,594.50 12.02 .00 4,146.25 5,076.00 2,518.00 (2,558.00) 33-115-65-65-9-510- 63035 Sale of Lunches 39,452.72 53.27 .00 29,470.40 43,433.00 29,357.00 (14,076.00) 33-115-65-65-9-510- 63036 Sale - A La Carte 18,991.74 199.09 2,677.06 10,841.85 33,608.00 32,733.00 (875.00) 33-115-65-65-9-510- 63037 Sale - Adult 1,657.73 2,687.70 2,385.69 2,027.60 2,818.00 2,745.00 (73.00) 33-115-65-65-9-510- 63040 Rebate Income 757.48 1,138.61 1,432.60 500.00 300.00 300.00 .00 33-115-65-65-9-510- 63801 Interest Income 1,385.61 288.55 326.62 3,730.42 500.00 1,000.00 500.00 Program 510 - School Food Services Totals $274,930.36 $221,554.55 $364,774.31 $148,150.99 $236,090.00 $221,716.00 ($14,374.00) Level 9 - District Wide Totals $274,930.36 $221,554.55 $364,774.31 $148,150.99 $236,090.00 $221,716.00 ($14,374.00) Sub-Function 65 - Food Services Totals $274,930.36 $221,554.55 $364,774.31 $148,150.99 $236,090.00 $221,716.00 ($14,374.00) Function 65 - Food Services Totals $274,930.36 $221,554.55 $364,774.31 $148,150.99 $236,090.00 $221,716.00 ($14,374.00) FY 24 Cafeteria Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 33 - School Cafeteria Fund REVENUE Locations 115 - South Salem Elementary Totals $274,930.36 $221,554.55 $364,774.31 $148,150.99 $236,090.00 $221,716.00 ($14,374.00) 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- 61118 State School Lunch Program 2,695.72 2,689.37 2,546.61 .00 4,059.00 3,518.00 (541.00) 33-116-65-65-9-510- 61351 State School Breakfast Incentive Grant 3,300.66 .00 2,876.72 2,400.04 1,891.00 3,748.00 1,857.00 33-116-65-65-9-510- 61352 Breakfast After the Bell 240434 1,416.10 .00 .00 .00 .00 .00 .00 33-116-65-65-9-510- 62360 Natl School Lunch Program 10.555 85,104.87 .00 241,520.44 112,054.25 106,721.00 143,995.00 37,274.00 33-116-65-65-9-510- 62361 Natl School Lunch Program 10.555 - CARES 6,830.74 .00 .00 .00 .00 .00 .00 33-116-65-65-9-510- 62365 Supply Chain Assistance 10.555 .00 .00 7,605.31 12,490.55 .00 5,000.00 5,000.00 33-116-65-65-9-510- 62390 School Breakfast Program 10.553 36,768.77 .00 116,234.50 57,155.60 .00 .00 .00 33-116-65-65-9-510- 62391 School Breakfast Program 10.553 - CARES 2,832.27 .00 .00 .00 .00 .00 .00 33-116-65-65-9-510- 62395 Federal Aid - Commodities 14,591.36 22,639.72 31,281.31 .00 .00 .00 .00 33-116-65-65-9-510- 62397 Summer Food Service Program 10.559 .00 917.84 .00 .00 .00 .00 .00 33-116-65-65-9-510- 62398 Summer Food Service Program 10.559 - CARES 69,805.09 184,886.07 .00 .00 .00 .00 .00 33-116-65-65-9-510- 62400 NSLP Equipment Grant 10.579 .00 .00 14,790.00 .00 .00 .00 .00 33-116-65-65-9-510- 63020 Sale Of Property/Equipment .00 .00 509.00 .00 .00 .00 .00 33-116-65-65-9-510- 63030 Sale of Breakfasts 7,500.28 68.34 .00 28.60 5,076.00 2,574.00 (2,502.00) 33-116-65-65-9-510- 63035 Sale of Lunches 32,232.09 200.28 .00 2.70 43,433.00 30,007.00 (13,426.00) 33-116-65-65-9-510- 63036 Sale - A La Carte 11,702.46 30.54 687.02 9,765.37 33,608.00 33,458.00 (150.00) 33-116-65-65-9-510- 63037 Sale - Adult 3,083.48 3,459.44 3,849.49 2,395.10 2,818.00 2,805.00 (13.00) 33-116-65-65-9-510- 63040 Rebate Income 757.48 1,151.73 1,437.35 493.75 300.00 300.00 .00 FY 24 Cafeteria Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 63801 Interest Income 1,385.64 288.41 326.63 3,730.35 500.00 1,000.00 500.00 Program 510 - School Food Services Totals $280,007.01 $216,331.74 $423,664.38 $200,516.31 $198,406.00 $226,405.00 $27,999.00 Level 9 - District Wide Totals $280,007.01 $216,331.74 $423,664.38 $200,516.31 $198,406.00 $226,405.00 $27,999.00 Sub-Function 65 - Food Services Totals $280,007.01 $216,331.74 $423,664.38 $200,516.31 $198,406.00 $226,405.00 $27,999.00 Function 65 - Food Services Totals $280,007.01 $216,331.74 $423,664.38 $200,516.31 $198,406.00 $226,405.00 $27,999.00 Locations 116 - East Salem Elementary Totals $280,007.01 $216,331.74 $423,664.38 $200,516.31 $198,406.00 $226,405.00 $27,999.00 REVENUE TOTALS $1,982,059.05 $1,650,388.16 $2,922,971.78 $1,456,017.22 $2,025,453.00 $2,285,696.00 $260,243.00 EXPENSE Locations 111 - Salem High School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-111-65-65-9-510- 71192 Compensation-Cafeteria 180,917.61 200,253.46 215,751.24 139,163.84 306,839.00 349,985.00 43,146.00 33-111-65-65-9-510- 71200 Compensation-OT 5,549.01 5,717.27 6,276.10 2,371.32 5,500.00 3,500.00 (2,000.00) 33-111-65-65-9-510- 71520 Compensation-Substitutes 1,485.68 .00 .00 .00 1,680.00 1,000.00 (680.00) 33-111-65-65-9-510- 71665 Bonus Payments To Teachers .00 4,644.00 .00 6,192.00 .00 .00 .00 33-111-65-65-9-510- 72100 FICA 14,231.29 16,678.67 18,719.60 13,525.41 62,770.00 67,489.00 4,719.00 33-111-65-65-9-510- 72210 VRS Pension Contribution 7,815.58 7,853.87 8,290.66 5,322.65 8,408.00 10,485.00 2,077.00 33-111-65-65-9-510- 72300 Group Health and Dental Insurance 36,718.60 41,355.18 43,137.06 26,804.01 46,060.00 55,689.00 9,629.00 33-111-65-65-9-510- 72400 VRS Group Life Insurance 1,010.26 862.69 963.10 765.54 1,011.00 1,464.00 453.00 33-111-65-65-9-510- 72750 VRS Retiree Health Care Credit 645.80 599.70 838.10 656.08 872.00 1,256.00 384.00 33-111-65-65-9-510- 72800 Termination Pay for Vac/Sick Leave 3,580.00 .00 .00 .00 .00 .00 .00 FY 24 Cafeteria Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 73020 Commodity Storage Services 2,410.29 3,174.38 3,239.83 3,068.48 4,000.00 4,000.00 .00 33-111-65-65-9-510- 73037 Contractual Services - Other 19,473.67 22,302.87 18,139.60 10,745.74 44,964.00 51,713.00 6,749.00 33-111-65-65-9-510- 73178 Repair/Maint - POS Terminals 6,641.77 6,324.38 12,646.96 4,738.39 5,104.00 12,600.00 7,496.00 33-111-65-65-9-510- 73180 Repair/Maint - Other Contracted 11,081.24 7,742.41 8,469.29 9,389.83 12,000.00 10,000.00 (2,000.00) 33-111-65-65-9-510- 73195 Safety and OSHA Training 122.72 .00 .00 .00 .00 .00 .00 33-111-65-65-9-510- 75850 Bank Charges .00 .00 20.00 .00 .00 .00 .00 33-111-65-65-9-510- 76055 Machines, Equipment and Tools <$5,000 .00 .00 .00 4,018.56 .00 .00 .00 33-111-65-65-9-510- 76088 Special Events Costs .00 2,000.00 .00 .00 3,000.00 3,000.00 .00 33-111-65-65-9-510- 76110 Supplies - Operational 19,345.96 17,276.73 17,794.01 16,129.12 17,750.00 21,479.00 3,729.00 33-111-65-65-9-510- 76120 Food Products 225,181.06 103,181.49 164,098.80 90,818.81 205,558.00 236,150.00 30,592.00 33-111-65-65-9-510- 76530 Computer Supplies .00 .00 .00 1,133.13 .00 .00 .00 33-111-65-65-9-510- 76550 Uniforms 1,273.70 1,024.63 573.54 1,106.22 2,593.00 2,573.00 (20.00) 33-111-65-65-9-510- 78020 Furniture & Equipment >$5,000 .00 .00 10,557.65 .00 .00 .00 .00 Program 510 - School Food Services Totals $537,484.24 $440,991.73 $529,515.54 $335,949.13 $728,109.00 $832,383.00 $104,274.00 Level 9 - District Wide Totals $537,484.24 $440,991.73 $529,515.54 $335,949.13 $728,109.00 $832,383.00 $104,274.00 Sub-Function 65 - Food Services Totals $537,484.24 $440,991.73 $529,515.54 $335,949.13 $728,109.00 $832,383.00 $104,274.00 Function 65 - Food Services Totals $537,484.24 $440,991.73 $529,515.54 $335,949.13 $728,109.00 $832,383.00 $104,274.00 Locations 111 - Salem High School Totals $537,484.24 $440,991.73 $529,515.54 $335,949.13 $728,109.00 $832,383.00 $104,274.00 FY 24 Cafeteria Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 71192 Compensation-Cafeteria 136,024.34 161,708.90 147,715.11 106,910.99 189,589.00 203,588.00 13,999.00 33-112-65-65-9-510- 71200 Compensation-OT 899.04 1,815.31 1,943.14 .00 2,000.00 2,000.00 .00 33-112-65-65-9-510- 71520 Compensation-Substitutes .00 .00 .00 .00 1,194.00 729.00 (465.00) 33-112-65-65-9-510- 71665 Bonus Payments To Teachers .00 1,548.00 .00 1,548.00 .00 .00 .00 33-112-65-65-9-510- 72100 FICA 11,865.74 14,670.98 13,920.05 8,971.86 42,284.00 45,214.00 2,930.00 33-112-65-65-9-510- 72210 VRS Pension Contribution 1,886.38 2,389.52 2,500.26 1,279.07 2,399.00 2,458.00 59.00 33-112-65-65-9-510- 72300 Group Health and Dental Insurance 11,114.03 23,665.76 24,655.89 12,029.58 15,978.00 16,377.00 399.00 33-112-65-65-9-510- 72400 VRS Group Life Insurance 211.80 227.53 291.50 194.76 306.00 347.00 41.00 33-112-65-65-9-510- 72600 Unemployment Compensation 133.45 2,217.40 .00 .00 .00 .00 .00 33-112-65-65-9-510- 72750 VRS Retiree Health Care Credit 95.40 115.49 245.80 161.34 254.00 288.00 34.00 33-112-65-65-9-510- 73020 Commodity Storage Services 2,837.43 3,947.85 4,344.56 3,505.52 4,000.00 4,000.00 .00 33-112-65-65-9-510- 73037 Contractual Services - Other 19,152.11 22,225.86 18,166.30 10,799.70 31,953.00 37,698.00 5,745.00 33-112-65-65-9-510- 73178 Repair/Maint - POS Terminals 4,212.53 6,532.46 12,839.86 4,123.66 3,627.00 9,185.00 5,558.00 33-112-65-65-9-510- 73180 Repair/Maint - Other Contracted 3,690.73 3,647.30 2,238.24 10,329.65 6,000.00 8,000.00 2,000.00 33-112-65-65-9-510- 75850 Bank Charges .00 .00 50.00 .00 .00 .00 .00 33-112-65-65-9-510- 76055 Machines, Equipment and Tools <$5,000 .00 .00 .00 7,760.00 .00 .00 .00 33-112-65-65-9-510- 76110 Supplies - Operational 19,230.90 16,284.95 17,350.89 11,510.47 14,311.00 15,658.00 1,347.00 33-112-65-65-9-510- 76120 Food Products 197,127.90 92,772.92 177,437.16 84,521.45 143,687.00 175,198.00 31,511.00 FY 24 Cafeteria Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 76530 Computer Supplies .00 .00 .00 1,133.13 .00 .00 .00 33-112-65-65-9-510- 76550 Uniforms 2,528.21 834.29 573.42 521.53 1,842.00 1,875.00 33.00 33-112-65-65-9-510- 78020 Furniture & Equipment >$5,000 .00 9,597.00 .00 .00 .00 .00 .00 Program 510 - School Food Services Totals $411,009.99 $364,201.52 $424,272.18 $265,300.71 $459,424.00 $522,615.00 $63,191.00 Level 9 - District Wide Totals $411,009.99 $364,201.52 $424,272.18 $265,300.71 $459,424.00 $522,615.00 $63,191.00 Sub-Function 65 - Food Services Totals $411,009.99 $364,201.52 $424,272.18 $265,300.71 $459,424.00 $522,615.00 $63,191.00 Function 65 - Food Services Totals $411,009.99 $364,201.52 $424,272.18 $265,300.71 $459,424.00 $522,615.00 $63,191.00 Locations 112 - Andrew Lewis Middle School Totals $411,009.99 $364,201.52 $424,272.18 $265,300.71 $459,424.00 $522,615.00 $63,191.00 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 93,959.60 108,406.11 112,747.22 92,279.88 84,270.00 87,775.00 3,505.00 33-113-65-65-9-510- 71200 Compensation-OT 771.39 908.18 1,784.95 .00 1,500.00 1,500.00 .00 33-113-65-65-9-510- 71520 Compensation-Substitutes .00 .00 211.20 .00 573.00 343.00 (230.00) 33-113-65-65-9-510- 72100 FICA 7,507.89 10,598.42 11,723.38 12,401.02 19,831.00 20,690.00 859.00 33-113-65-65-9-510- 72210 VRS Pension Contribution 1,289.78 1,999.02 1,999.96 1,000.01 1,960.00 1,960.00 .00 33-113-65-65-9-510- 72300 Group Health and Dental Insurance 4,978.35 14,300.84 16,768.27 5,831.76 7,707.00 7,900.00 193.00 33-113-65-65-9-510- 73020 Commodity Storage Services 2,072.31 1,663.73 3,058.04 1,566.88 2,000.00 2,000.00 .00 33-113-65-65-9-510- 73037 Contractual Services - Other 19,394.29 20,672.22 18,134.07 10,745.70 15,347.00 17,720.00 2,373.00 33-113-65-65-9-510- 73178 Repair/Maint - POS Terminals 3,247.55 5,564.38 11,874.83 4,132.64 1,742.00 4,318.00 2,576.00 33-113-65-65-9-510- 73180 Repair/Maint - Other Contracted 5,799.98 6,268.96 3,636.56 10,209.40 6,000.00 8,000.00 2,000.00 FY 24 Cafeteria Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 75850 Bank Charges .00 .00 110.00 .00 .00 .00 .00 33-113-65-65-9-510- 76055 Machines, Equipment and Tools <$5,000 .00 .00 .00 1,940.00 .00 .00 .00 33-113-65-65-9-510- 76110 Supplies - Operational 15,794.57 14,451.85 16,365.90 10,566.63 6,874.00 7,360.00 486.00 33-113-65-65-9-510- 76120 Food Products 97,800.82 95,818.63 145,241.34 73,893.11 67,773.00 88,308.00 20,535.00 33-113-65-65-9-510- 76530 Computer Supplies .00 .00 .00 1,133.13 .00 .00 .00 33-113-65-65-9-510- 76550 Uniforms 1,264.87 667.69 573.39 57.61 885.00 882.00 (3.00) Program 510 - School Food Services Totals $253,881.40 $281,320.03 $344,229.11 $225,757.77 $216,462.00 $248,756.00 $32,294.00 Level 9 - District Wide Totals $253,881.40 $281,320.03 $344,229.11 $225,757.77 $216,462.00 $248,756.00 $32,294.00 Sub-Function 65 - Food Services Totals $253,881.40 $281,320.03 $344,229.11 $225,757.77 $216,462.00 $248,756.00 $32,294.00 Function 65 - Food Services Totals $253,881.40 $281,320.03 $344,229.11 $225,757.77 $216,462.00 $248,756.00 $32,294.00 Locations 113 - Carver Elementary Totals $253,881.40 $281,320.03 $344,229.11 $225,757.77 $216,462.00 $248,756.00 $32,294.00 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 88,963.43 98,427.49 114,535.07 71,001.38 79,271.00 84,133.00 4,862.00 33-114-65-65-9-510- 71200 Compensation-OT 1,371.23 357.94 2,089.99 .00 1,500.00 1,500.00 .00 33-114-65-65-9-510- 71520 Compensation-Substitutes .00 .00 40.65 .00 536.00 327.00 (209.00) 33-114-65-65-9-510- 72100 FICA 6,922.52 9,674.33 11,741.31 7,556.19 18,579.00 19,778.00 1,199.00 33-114-65-65-9-510- 72210 VRS Pension Contribution 1,289.78 1,999.02 1,999.96 1,000.01 1,960.00 1,960.00 .00 33-114-65-65-9-510- 72300 Group Health and Dental Insurance 2,159.02 13,743.20 16,807.65 6,373.19 7,707.00 7,900.00 193.00 FY 24 Cafeteria Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 72600 Unemployment Compensation .00 2,627.63 .00 .00 .00 .00 .00 33-114-65-65-9-510- 73020 Commodity Storage Services 1,640.76 1,442.93 1,585.07 1,459.06 2,000.00 2,000.00 .00 33-114-65-65-9-510- 73037 Contractual Services - Other 19,312.21 21,017.11 18,139.08 10,745.84 14,341.00 16,911.00 2,570.00 33-114-65-65-9-510- 73178 Repair/Maint - POS Terminals 3,247.55 5,853.69 12,215.08 3,727.68 1,628.00 4,120.00 2,492.00 33-114-65-65-9-510- 73180 Repair/Maint - Other Contracted 3,915.58 4,828.12 3,462.18 4,275.19 5,000.00 7,000.00 2,000.00 33-114-65-65-9-510- 75850 Bank Charges .00 .00 20.00 .00 .00 .00 .00 33-114-65-65-9-510- 76055 Machines, Equipment and Tools <$5,000 .00 800.00 .00 1,940.00 .00 .00 .00 33-114-65-65-9-510- 76110 Supplies - Operational 10,277.64 15,735.26 16,047.57 10,566.41 6,423.00 7,024.00 601.00 33-114-65-65-9-510- 76120 Food Products 54,841.80 64,066.71 141,738.54 74,593.38 63,173.00 84,788.00 21,615.00 33-114-65-65-9-510- 76530 Computer Supplies .00 .00 .00 1,133.13 .00 .00 .00 33-114-65-65-9-510- 76550 Uniforms 1,272.54 596.31 1,930.03 57.63 827.00 841.00 14.00 33-114-65-65-9-510- 78020 Furniture & Equipment >$5,000 8,345.00 17,050.00 .00 .00 .00 .00 .00 Program 510 - School Food Services Totals $203,559.06 $258,219.74 $342,352.18 $194,429.09 $202,945.00 $238,282.00 $35,337.00 Level 9 - District Wide Totals $203,559.06 $258,219.74 $342,352.18 $194,429.09 $202,945.00 $238,282.00 $35,337.00 Sub-Function 65 - Food Services Totals $203,559.06 $258,219.74 $342,352.18 $194,429.09 $202,945.00 $238,282.00 $35,337.00 Function 65 - Food Services Totals $203,559.06 $258,219.74 $342,352.18 $194,429.09 $202,945.00 $238,282.00 $35,337.00 Locations 114 - West Salem Elementary Totals $203,559.06 $258,219.74 $342,352.18 $194,429.09 $202,945.00 $238,282.00 $35,337.00 Locations 115 - South Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-115-65-65-9-510- 71192 Compensation-Cafeteria 98,221.79 104,674.49 114,817.66 72,375.95 94,663.00 77,233.00 (17,430.00) FY 24 Cafeteria Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference 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- 71200 Compensation-OT 771.39 218.76 1,678.78 .00 1,500.00 1,500.00 .00 33-115-65-65-9-510- 71520 Compensation-Substitutes 36.06 79.89 209.60 .00 509.00 297.00 (212.00) 33-115-65-65-9-510- 71665 Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00 .00 33-115-65-65-9-510- 72100 FICA 5,955.75 9,964.84 12,721.74 7,578.44 19,134.00 18,051.00 (1,083.00) 33-115-65-65-9-510- 72210 VRS Pension Contribution 1,800.08 2,333.35 2,415.36 1,079.45 2,324.00 1,960.00 (364.00) 33-115-65-65-9-510- 72300 Group Health and Dental Insurance 11,921.31 20,433.72 24,455.87 8,040.28 15,978.00 7,900.00 (8,078.00) 33-115-65-65-9-510- 72400 VRS Group Life Insurance 181.20 194.78 242.00 55.44 254.00 .00 (254.00) 33-115-65-65-9-510- 72600 Unemployment Compensation 171.72 .00 .00 .00 .00 .00 .00 33-115-65-65-9-510- 72750 VRS Retiree Health Care Credit 81.60 98.83 204.10 45.92 210.00 .00 (210.00) 33-115-65-65-9-510- 73020 Commodity Storage Services 1,898.40 1,706.86 1,676.05 1,423.36 2,000.00 2,000.00 .00 33-115-65-65-9-510- 73037 Contractual Services - Other 19,278.11 20,638.52 18,161.08 10,745.70 13,622.00 15,377.00 1,755.00 33-115-65-65-9-510- 73178 Repair/Maint - POS Terminals 3,440.55 6,197.20 12,067.84 4,537.63 1,546.00 3,747.00 2,201.00 33-115-65-65-9-510- 73180 Repair/Maint - Other Contracted 4,564.25 6,010.40 2,626.17 2,158.37 6,000.00 6,000.00 .00 33-115-65-65-9-510- 76055 Machines, Equipment and Tools <$5,000 .00 .00 .00 1,940.00 .00 .00 .00 33-115-65-65-9-510- 76110 Supplies - Operational 14,104.81 14,518.09 17,630.67 10,618.63 6,101.00 6,387.00 286.00 33-115-65-65-9-510- 76120 Food Products 86,753.69 63,303.40 143,377.52 75,484.57 59,886.00 78,118.00 18,232.00 33-115-65-65-9-510- 76530 Computer Supplies .00 .00 .00 1,133.13 .00 .00 .00 33-115-65-65-9-510- 76550 Uniforms 1,269.27 596.28 573.39 183.08 785.00 765.00 (20.00) Program 510 - School Food Services Totals $250,449.98 $252,517.41 $352,857.83 $197,399.95 $224,512.00 $219,335.00 ($5,177.00) FY 24 Cafeteria Budget for Approval Budget Year 2024 Level 9 - District Wide Totals $250,449.98 $252,517.41 $352,857.83 $197,399.95 $224,512.00 $219,335.00 ($5,177.00) Sub-Function 65 - Food Services Totals $250,449.98 $252,517.41 $352,857.83 $197,399.95 $224,512.00 $219,335.00 ($5,177.00) Function 65 - Food Services Totals $250,449.98 $252,517.41 $352,857.83 $197,399.95 $224,512.00 $219,335.00 ($5,177.00) Locations 115 - South Salem Elementary Totals $250,449.98 $252,517.41 $352,857.83 $197,399.95 $224,512.00 $219,335.00 ($5,177.00) 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 94,334.35 102,776.24 114,953.66 75,549.73 75,701.00 78,766.00 3,065.00 33-116-65-65-9-510- 71200 Compensation-OT 771.39 675.71 2,295.41 117.25 1,500.00 1,500.00 .00 33-116-65-65-9-510- 71520 Compensation-Substitutes .00 .00 1,038.61 .00 509.00 304.00 (205.00) 33-116-65-65-9-510- 72100 FICA 7,573.84 9,848.94 12,048.94 7,549.28 17,684.00 18,435.00 751.00 33-116-65-65-9-510- 72210 VRS Pension Contribution 1,289.78 1,999.02 1,999.96 1,000.01 1,960.00 1,960.00 .00 33-116-65-65-9-510- 72300 Group Health and Dental Insurance 5,417.81 13,595.02 16,768.28 5,682.82 7,707.00 7,900.00 193.00 33-116-65-65-9-510- 73020 Commodity Storage Services 1,810.26 1,548.55 1,666.55 1,405.06 2,000.00 2,000.00 .00 33-116-65-65-9-510- 73037 Contractual Services - Other 19,316.78 21,327.27 18,139.18 10,745.70 13,622.00 15,718.00 2,096.00 33-116-65-65-9-510- 73178 Repair/Maint - POS Terminals 3,247.55 5,566.40 12,640.36 3,727.64 1,546.00 3,830.00 2,284.00 33-116-65-65-9-510- 73180 Repair/Maint - Other Contracted 2,045.02 3,583.47 4,896.08 14,289.86 5,000.00 7,000.00 2,000.00 33-116-65-65-9-510- 75850 Bank Charges .00 .00 28.00 .00 .00 .00 .00 33-116-65-65-9-510- 76055 Machines, Equipment and Tools <$5,000 .00 .00 .00 1,940.00 .00 .00 .00 33-116-65-65-9-510- 76110 Supplies - Operational 20,052.48 13,159.51 17,516.81 10,133.15 6,101.00 6,529.00 428.00 33-116-65-65-9-510- 76120 Food Products 82,306.07 80,253.31 142,428.41 75,921.66 59,886.00 79,601.00 19,715.00 33-116-65-65-9-510- 76530 Computer Supplies .00 .00 .00 1,133.13 .00 .00 .00 33-116-65-65-9-510- 76550 Uniforms 1,269.28 667.69 573.40 329.89 785.00 782.00 (3.00) 33-116-65-65-9-510- 78020 Furniture & Equipment >$5,000 .00 .00 14,790.00 .00 .00 .00 .00 Program 510 - School Food Services Totals $239,434.61 $255,001.13 $361,783.65 $209,525.18 $194,001.00 $224,325.00 $30,324.00 Level 9 - District Wide Totals $239,434.61 $255,001.13 $361,783.65 $209,525.18 $194,001.00 $224,325.00 $30,324.00 Sub-Function 65 - Food Services Totals $239,434.61 $255,001.13 $361,783.65 $209,525.18 $194,001.00 $224,325.00 $30,324.00 FY 24 Cafeteria Budget for Approval Budget Year 2024 G/L Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2023 Adopted Budget 2024 City Council/Board Approval Difference Fund 33 - School Cafeteria Fund EXPENSE Locations 116 - East Salem Elementary Function 65 - Food Services Totals $239,434.61 $255,001.13 $361,783.65 $209,525.18 $194,001.00 $224,325.00 $30,324.00 Locations 116 - East Salem Elementary Totals $239,434.61 $255,001.13 $361,783.65 $209,525.18 $194,001.00 $224,325.00 $30,324.00 EXPENSE TOTALS $1,895,819.28 $1,852,251.56 $2,355,010.49 $1,428,361.83 $2,025,453.00 $2,285,696.00 $260,243.00 Fund 33 - School Cafeteria Fund Totals REVENUE TOTALS $1,982,059.05 $1,650,388.16 $2,922,971.78 $1,456,017.22 $2,025,453.00 $2,285,696.00 $260,243.00 EXPENSE TOTALS $1,895,819.28 $1,852,251.56 $2,355,010.49 $1,428,361.83 $2,025,453.00 $2,285,696.00 $260,243.00 Fund 33 - School Cafeteria Fund Totals $86,239.77 ($201,863.40)$567,961.29 $27,655.39 $0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $1,982,059.05 $1,650,388.16 $2,922,971.78 $1,456,017.22 $2,025,453.00 $2,285,696.00 $260,243.00 EXPENSE GRAND TOTALS $1,895,819.28 $1,852,251.56 $2,355,010.49 $1,428,361.83 $2,025,453.00 $2,285,696.00 $260,243.00 Net Grand Totals $86,239.77 ($201,863.40)$567,961.29 $27,655.39 $0.00 $0.00 $0.00 Item # 6E Date: 4/24/2023 AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: April 24, 2023 AGENDA ITEM: Consider request authorizing the City Manager to finalize and execute a performance agreement between STS Group North America, Inc., the City of Salem, and the Economic Development Authority of the City of Salem subject to approval of form by the City Manager and City Attorney. SUBMITTED BY: Jay Taliaferro, City Manager SUMMARY OF INFORMATION: This performance agreement will result in the Economic Development Authority of the City of Salem providing a local incentive grant and machinery and tools acquisition loan to STS North America, Inc. STS North America has committed to a minimum capital investment of $32,000,000 in taxable machinery and tools and taxable real property at the former GE facility in Salem. In addition, a minimum of 119 new jobs will result. STS Group AG, the parent company for STS North America will also establish their North American headquarters at this location. STAFF RECOMMENDATION: Staff recommends Council authorize the City Manager to finalize and execute this performance agreement subject to approval of form by the City Manager and the City Attorney. {00510935.DOCX } 1 Performance Agreement THIS PERFORMANCE AGREEMENT (this “Agreement”) is dated as of the 28th day of April, 2023, by and among the City of Salem, Virginia, a Virginia municipal corporation (the “City”), the Economic Development Authority of the City of Salem, Virginia, a political subdivision of the Commonwealth of Virginia under the Industrial Development and Revenue Bond Act (the “Authority”), and STS Group North America Inc., a Delaware corporation (the “Company”), each of the foregoing above a “Party” and collectively the “Parties.” For this Agreement, the Parties state: Recitals: WHEREAS, the Company has proposed to the Authority, that it lease space in the Old GE Building and make, or cause its landlord to make, renovations and improvements thereto, such property being identified as a portion of City of Salem Tax Map No. 189-2-1, 1501 Roanoke Boulevard, Salem, Virginia 24153 that is leased by the Company (the “Site” or the “Facility”). The general location and extent of the Site is shown on Exhibit A; and WHEREAS, the Company wishes to collectively lease, construct (or cause to be constructed) tenant improvements to and equip a factory to manufacture auto parts, thereby making a capital investment in the approximate amount of $32,600,000, comprised of not less than $20,000,000 in taxable machinery and tools and not less than $12,000,000 in taxable real property improvements (the “Capital Investment”); and WHEREAS, in making the Capital Investment, the Company will further create and Maintain 119 New Jobs (as defined below) at the Facility, at an average wage of not less than $49,569 (the “Jobs Target”); and WHEREAS, the Authority wishes to make certain incentive payments to the Company based on its meeting Capital Investment and Jobs Targets; and WHEREAS, the Authority wishes to make a loan (the “Loan”) to the Company in the amount of $16.32 million, more or less, for the purchase money and certain other costs to acquire certain machinery and tools necessary for its business, in order to incentivize the Company to locate or expand within the City, locate its North American headquarters in the City; and WHEREAS, the City and the Authority affirmatively find and state that the dominant or animating purpose for entering this Agreement is to serve the public health, safety, general welfare, and prosperity of the inhabitants of the Commonwealth of Virginia by promoting indust ry and developing trade by inducing manufacturing, industrial, and commercial enterprises to locate in the City. Witnesseth: NOW THEREFORE, in consideration of the above recitals, which are expressly incorporated herein and made a part hereof, and the mutual promises and undertakings contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties mutually covenant and agree as follows: {00510935.DOCX } 2 1. Local Incentive Grant. The disbursement of the grant proceeds to the Company will serve as an inducement to the Company to achieve the Targets at the Facility. The grant proceeds shall be made available by the City and received by the Authority and shall be disbursed in multiple payments to the Company as follows: a. The Authority agrees to make a grant to the Company, in an amount equal to 70% of the Tax Increment Basis, as hereinafter defined. This grant shall be made each year until the total amount of all grants equals $500,000. The final grant may be less than the entirety of the Tax Increment Basis for such year, such that the total does not exceed $500,000. For the purposes of Section 3, one-half of the Local Incentive Grant shall be allocated to the Capital Investment Target, and one-half shall be allocated to the New Jobs Target. i. Not later than February 1 of any year, the Company shall provide to the Authority a calculation of the Tax Increment Basis for the previous tax year based upon the calculation methodology set forth in this Agreement. Along with the calculation, the Company shall also provide information documenting its payment of all taxes due the City. So long as the Company is not in a Material Default, then within 30 days after receipt of the notice and confirmation by the City Treasurer that the Company is current on all taxes due and payable to the City, which confirmation will not be unreasonably delayed, the City agrees that it will appropriate and make available to the Authority funds in the amount of the Tax Increment Basis, if any, due for that year. The Authority will disburse the appropriated funds to the Company within 30 days of receipt of such funds from the City. ii. In order to receive the grant provided for in this Agreement for any given year, the Company must: a. Be current on all applicable City taxes and shared state taxes (e.g., sales tax, if applicable). b. Have been in operation (except as may be excused by events of force majeure) for not fewer than 50 weeks out of the previous 12 months, excluding the first year of operation. c. Not have made a Substantial Change in Use of the Property following completion of the Project. 2. Machinery and Tools Acquisition Loan. The Authority will make commercially reasonable, good-faith efforts to secure bond financing to obtain funds in order to make a loan to the Company in the principal amount of $16.32 million, more or less, together with certain costs of issuance and other fees as all will be specified in the Loan and Security Agreement between the Company and the Authority, to finance acquisition of certain machinery, tools, and equipment {00510935.DOCX } 3 necessary for its business, which will, among other things, be pledged as security and collateral for such loan. The details of the loan are set forth in a separate Loan and Security Agreement 3. Performance Commitments. a. The Company hereby agrees that, not later than March 9, 2027, assuming normal weather patterns, supply chain availability, state permitting timelines and no occurrence of a Force Majeure event (as that term is defined in Section 21 hereof), during the time period between March 9, 2023, and March 9, 2027, the Company will use good faith efforts to make or cause to be made a Capital Investment of $32,000,000 at the Site and the Facility (the “Capital Investment Target”). b. The Company hereby agrees that, not later than March 9, 2027, assuming normal weather patterns, supply chain availability, and no Force Majeure Event, the Company to use good faith efforts to create and maintain 119 New Jobs at the Site and the Facility (the “New Jobs Target” and collectively with Capital Investment Target, “Targets”). c. If the Company has met at least 90% ($29,340,000) of the Capital Investment target as of March 9, 2027, assuming normal weather patterns, supply chain availability, state permitting guidelines and no occurrence of any Force Majeure event to have delayed any development activities, then and thereafter, the Company is no longer obligated to repay any portion of the Local Grant provided in Section 1. Assuming normal weather patterns, supply chain availability, state permitting guidelines and no occurrence of any Force Majeure events, if the Company has not met the 90% Capital Investment target ($29,340,000) as of March 9, 2027, then the Company shall repay the Authority the part of the Local Grant that is proportional to the shortfall from the Capital Investment target. For example only, if, as of the performance date for the Capital Investment, the Company has only invested $24,450,000 (reflecting achievement of 75% of the target), the Company must repay the Authority 25% of the moneys allocated to the Capital Investment Target ($62,500). d. If the Company has met at least 90% of the New Jobs target (107 New Jobs) as of March 9, 2027, then and thereafter the Company is no longer obligated to repay any portion of the Local Grant allocated toward the New Jobs Target. If the Company has not met 90% of the New Jobs Target by _____________, 20___, then subject to Force Majeure, the Company shall repay the Authority that part of the New Jobs Grant that is proportional to the shortfall from the New Jobs Target. For example only, if, as of the performance date for the New Jobs Target, the Company has only created and maintained 89 New Jobs (75% of the 119 New Job Target), then Company shall repay 25% of the moneys allocated to the New Jobs Target ($62,500). e. For the term of the loan referenced in Section 2: i. the Company’s region area headquarters (as such may be deemed by the Company) shall be located within the corporate limits of the City. ii. The Company shall be engaged in the Salem community. Specifically, the Company commits that it (or its corporate partners and affiliates) will make good faith efforts toward contributing not less than $5,000 {00510935.DOCX } 4 per year in donations to Salem-based charities and community organizations or through its local work-force700 volunteer man-hours per year. The character of such commitment should be consistent with both the Company’s and the City Department of Economic Development’s goals. iii. The Company, the City and the Authority will schedule an annual meeting at a mutually agreeable time and place within 90 days after the anniversary of the date of this Agreement in order to discuss the operations of the Company and mutual goals, opportunities, interests of the Company, the City, and the Authority. 4. Compliance with laws. The Company agrees to comply with all applicable federal, state, and local laws, rules, and regulations in the performance of this Agreement, including but not limited to obtaining and maintaining a City business license in its name or in the name of its subsidiary or affiliate doing business in the City, as may be appropriate. The Company must file all appropriate and applicable real estate, personal property, machinery and tools, and other tax returns and notices with the City, ensure that it has received assessments from the City for such taxes, and pay all such taxes when due and not claim any exemptions from real estate, personal property, or other local or shared state taxes prior to the final year of the incentive grants provided for in Section 1. 5. Definitions. Unless the context otherwise specifies or requires, the following definitions apply to this Agreement: Base Tax means (i) the real estate tax assessment of the Property and (ii) machinery and tools tax assessment for Owners personal property located at the Project (which assessment shall be deemed $0.00 as none of Owner’s personal property was placed into service at the site in 2022) for tax year 2022. Capital Investment means (i) a new investment in taxable real estate, the value of which shall be conclusively determined by the actual sale price for land, or the construction cost value declared on the building permit for construction, or (ii) a new investment in taxable personal property or machinery and tools, the value of which shall be the actual purchase price therefor. Maintain, with respect to New Jobs, means continuing without interruption (other than for such period as the position becomes vacant and so long as the Company diligently works to refill such position, until such position is refilled) from the date of creation through the fourth anniversary of the effective date of this Agreement, allowing for the movement of positions to different shifts and positions to accommodate changes in workflow. Positions for the New Jobs will be treated as Maintained during periods in which such positions are not filled due to (i) temporary reductions, not exceeding six months in length, in the Company’s employment levels (so long as there is active recruitment for open positions); (ii) strikes; (iii) other temporary work stoppages; and (iv) temporary reductions in employment due to a Force Majeure Event. {00510935.DOCX } 5 Material Default means a default of the Company’s material obligations established by this Agreement which is not cured within 30 days of the Authority’s writte n notice to the Company, unless it would reasonably take longer to complete such cure, then the Company will not be deemed to be in Material Default so long as the Company commences cure of such default within 10 business days of receipt of such notice and thereafter diligently pursues such cure to completion. Failure to meet either of the Minimum Obligations shall not be deemed a Material Default, but will be subject to the repayment provisions established above. Minimum Obligations: Satisfaction of the 90% threshold of the Job Target and the Capital Investment Target. New Job means a new full-time position of an indefinite duration (i.e. not a temporary position) at the Facility which the Company claims toward satisfaction of its Minimum Obligations, and for which the standard fringe benefits are provided by the Company, its affiliates or a professional employment organization for the employee, and for which the Company pays an average annual wage of at least $49,569. The term “average annual wage” means the average annualized salary/wages of full-time New Jobs at the Facility determined by dividing total payroll (of a type included in W -2 compensation) of the New Jobs by the number of New Jobs at the Facility. Each New Job must require a minimum of either (i) 35 hours of an employee’s time per week (or such time as is standard for such position for the Company to still provide full time benefits) for the entire normal year of the Company’s operations, which “normal year” must consist of at least 48 weeks, or (ii) 1,680 hours per year. Provided that such calculation will be annualized for those individuals which only employed for a portion of the year. Seasonal or temporary positions, positions created when a job function is shifted from an existing location in the Commonwealth, and positions with construction contractors, vendors, suppliers and similar multiplier or spin-off jobs shall not qualify as New Jobs. Project means the (i) Company’s selection of the Site for its manufacturing operations and the related construction, renovations, and installation of improvements and equipment at the Site in connection with such selection and operations and (ii) the Company’s operations at the Site. Property means the portion of that certain tax parcel identified with Tax Map No. 189-2-1 and a common address of 1501 Roanoke Boulevard, Salem, Virginia 24153, as is leased by the Company. Substantial Change in Use means a change in the use of the Site such that the essential purposes of the Project and this Agreement are frustrated. A Substantial Change in Use occurs when there is all of the following: (1) a change in use such that a new zoning permit and/or site plan is required for all or substantially all of the Site, after full build-out of the Project; (2) an investment in such change in use that exceeds 50% of the Company’s investment in the Project, as determined by the construction contract values reported on the building permits therefor; and (3) invocation of this clause by the City within three {00510935.DOCX } 6 months following the date of the substantial change in use, making specific reference to this Agreement. Sufficient Documentation means written documentation and/or electronic data that the Company must supply to the City and the Authority without cost to either the City or the Authority that will allow the City and/or the Authority to determine that the Company has met the particular requirements for which the documentation is being submitted and which will is reasonably sufficient to allow the City and the Authority to verify that the contents of such documents and/or electronic data are accurate and correct. If submitted as written documentation, the information must be submitted as addenda to the form attached to this Agreement as Exhibit C or if as electronic data, substantially in such form. Furthermore, if the City and/or the Authority reasonably determine that Sufficient Documentation has not been provided or that additional documentation is needed, either entity may request further documentation from the Company, which shall be provided by the Company within 30 days of receipt of the request for further information. Furthermore, the Company expressly authorizes the City and the Authority to request, and the Commissioner of the Revenue, Treasurer, and the Virginia Employment Commission to release, such information to the Authority and the City, including the City Finance Department and City Department of Economic Development, as they reasonably determine is necessary to verify compliance with this Agreement. Tax Increment means the current assessed value, as of January 1 of any given year, of the Property and all improvements thereon and Owner’s machinery and tools that are part of the Project, less the Base Tax. Tax Increment Basis means the product of the Tax Increment and the City’s annual tax levy. Tax Year means the City’s standard tax year, based upon the valuation of real estate and machinery and tools as of January 1 of any given year, as provided by law. 6. Sovereign Immunity; No Consequential Damages. No provision herein shall be construed as a waiver of the sovereign immunity of the City or the Authority. The Parties also agree to waive all claims against one another for any consequential damages that may arise out of or relate to this Agreement. The Parties, each for themselves, agree to waive consequential damages including, but not limited to, loss of use of the Site, any rental expenses incurred, loss of income, profit, or financing, business, costs of overhead and expenses, whether relating to the Site or to other business, or loss of reputation. The provisions of this paragraph also apply to the termination of this Agreement, and will survive such termination. 7. Integration. This Agreement, including the exhibits hereto, constitutes the full and complete agreement of the Parties respecting its subject matter, and any prior or contemporaneous agreements or understandings, whether written or oral, are hereby merged into and superseded by the provisions of this Agreement. This Agreement may only be amended or supplemented by a subsequent writing of equal dignity except where expressly set forth herein. {00510935.DOCX } 7 8. Assignment. This Agreement may not be assigned by any Party without the prior written consent of the other Parties, except that Company shall have a right to assign this Agreement to any affiliate or as part of a merger, sale or reorganization so long as (i) the assignee agrees to perform all obligations of the Company hereunder and (ii) the Company agrees to remain liable for the assignee’s failure to do so. 9. No Covenants of Officials. No provision of this Agreement shall be deemed a covenant, agreement, or obligation of any present or future, director, officer, employee, or agent of the Authority or the City in his or her individual capacity, and neither City officials nor directors of the Authority nor any officer, employee, or agent thereof executing this Agreement or any related instrument shall be liable personally on this Agreement or on such instrument or be subject to any personal liability by reason of the execution and delivery thereof. No director, officer, employee, or agent of the Authority or the City shall incur any personal liability with respect to any other action taken by him or her pursuant to this Agreement or the Industrial Development and Revenue Bond Act or any of the transactions contemplated hereby or thereby, provided he or she acts in good faith. 10. Not a Pledge of Full Faith and Credit. Any obligation of the City to pay, set aside, or other appropriate funds for the performance of this Agreement shall be construed to be subject to appropriation, and shall not be construed to be general obligations of the City in derogation or subject to Article VII § 10(b) of the Virginia Constitution. THE OBLIGATIONS OF THE AUTHORITY UNDER THIS AGREEMENT ARE NOT GENERAL OBLIGATIONS OF THE AUTHORITY BUT ARE LIMITED OBLIGATIONS PAYABLE SOLELY FROM, AND TO BE PERFORMED SOLELY TO THE EXTENT OF, THE REVENUES AND RECEIPTS DERIVED BY THE AUTHORITY FROM THE CITY PURSUANT TO THIS AGREEMENT. THE OBLIGATIONS OF THE AUTHORITY AND THE CITY HEREUNDER SHALL NOT BE CONSTRUED OR DEEMED TO CONSTITUTE A PLEDGE OF THE FAITH AND CREDIT OF THE COMMONWEALTH OF VIRGINIA OR ANY POLITICAL SUBDIVISION THEREOF, INCLUDING THE AUTHORITY AND THE CITY. 11. Rule of Construction as to Dates. If any action is required to be performed, or if any notice, consent, or other communication is given, on a day that is a Saturday or Sunday or a legal holiday in the Commonwealth of Virginia, such performance shall be deemed to be required, and such notice, consent, or other communication shall be deemed to be given, on the first business day following such Saturday, Sunday, or legal holiday. Unless otherwise specified herein, all references in this Agreement to a “day” or “days” refers to calendar days, and not business days. 12. Notices. All notices hereunder shall be in writing and given by personal delivery or sent by (i) certified mail return receipt requested, postage prepaid, (ii) nationally recognized courier services, or (iii) electronic means, at the addresses set forth below, unless changed in accordance with this section. Notice will be deemed received on the earlier of (i) actual receipt, (ii) five business days after deposit in the U.S. Mail, (iii) the first business day after deposit with an overnight courier, or (iv) the first business day after transmission by electronic means. To City: City of Salem, Virginia {00510935.DOCX } 8 Attn: City Manager 114 North Broad Street Salem, Virginia 24153 jtaliaferro@salemva.gov With a copy to: Attn: City Attorney Guynn, Waddell, Carroll & Lockaby, P.C. 415 South College Avenue Salem, Virginia 24153 JimG@guynnwaddell.com To Company: STS Group North America Inc c/o HP Pelzer 1175 N Crooks Rd, Troy, MI 48084 Attention: CFO and CEO With a copy to: Miller Canfield 840 West Long Lake, Suite 150 Troy, MI 48098 To Authority: Economic Development Authority of the City of Salem, Virginia Attn: Chairman 114 North Broad Street Salem, Virginia 24153 tjmiller@salemva.gov With a copy to: Attn: Authority Counsel Guynn, Waddell, Carroll & Lockaby, P.C. 415 South College Avenue Salem, Virginia 24153 MikeL@guynnwaddell.com The addresses at which notice must be given may be amended by giving notice in accordance with this section without need of formal amendment to this Agreement. 13. Choice of Law. This Agreement shall be construed according to the laws of the Commonwealth of Virginia without regard to its principles of conflict of laws. The Parties consent to exclusive venue and jurisdiction in any state or federal court of competent jurisdiction for the City of Salem, Virginia. 14. Memorandum. The Parties shall execute a memorandum in substantially the form set forth in Exhibit B for recordation in the land records in the Clerk’s Office of the Circuit Court of the City of Salem. {00510935.DOCX } 9 15. Attorney’s Fees. The Parties agree that, except as specifically provided in this Agreement, if any Party pursues legal action to enforce the terms of this Agreement, the American Rule shall apply and each Party shall bear its own attorneys’ fees and expert costs and no fee shifting shall occur. 16. Drafter and Severability. This Agreement has been jointly drafted by the Parties, and is to be construed as jointly drafted and not to be construed against any of the Parties as the drafter. This Agreement is severable, and if any provision is found to be invalid by any court of competent jurisdiction, the remainder shall survive. 17. Covenant of Authority. All Parties warrant that their respective signatories below have full authority, and have undertaken such legal actions as may be necessary to ensure such authority, to bind the entities of which they are representatives to the full extent permitted by law. The Company agrees that, during the term of this Agreement, it will not allow its corporate existence to lapse or its certificate of authority in the Commonwealth of Virginia to be revoked or cancelled. 18. Time of the Essence. Time is of the essence of all obligations set forth herein for which a time is stated. 19. Waiver. The failure of any Party to insist upon strict compliance with any term of this Agreement shall not be construed to be a waiver of this requirement in any subsequent circumstance. 20. Counterparts; Electronic Signatures. This Agreement may be executed in one or more counterparts, each of which shall be construed to be an original and production of all of which shall not be necessary to prove the contents of this Agreement. A signed copy of this Agreement, including a digital signature, delivered by facsimile, e-mail or other means of electronic transmission shall be deemed to have the same legal effect as delivery of an original signed copy of this Agreement. 21. Force Majeure. No party shall be liable or responsible to the other party, nor be deemed to have defaulted under or breached this Agreement, for any failure or delay in fulfilling or performing any term of this Agreement (except for any obligations to make payments to the other party hereunder), when and to the extent such party’s (the “Affected Party”) failure or delay is caused by or results from the following force majeure events (“Force Majeure Events”): (a) acts of God; (b) flood, fire, earthquake, epidemics, pandemics, or explosion; (c) war, invasion, hostilities (whether war is declared or not), terrorist threats or acts, riot or other civil unrest; (d) government order, law, or action; (e) embargoes or blockades in effect on or after the date of this Agreement; (f) national or regional emergency; (g) strikes, labor stoppages or slowdowns, unavailability or delay in receiving essential materials, or other industrial disturbances; (h) shortage of adequate power or transportation facilities (i) economic disruptions and downturns impacting the automotive industry on a national basis, including without limitation bankruptcy of applicable major automotive manufacturer; and (i) other similar events beyond the control of the Affected Party. {00510935.DOCX } 10 The Affected Party shall give notice within 10 days of the Force Majeure Event to the other parties, stating the period of time the occurrence is expected to continue. The burden shall be on the Affected Party to prove the existence of a Force Majeure Event. The Affected Party shall use diligent efforts to end the failure or delay and ensure the effects of the Force Majeure Event are minimized. The Affected Party shall resume the performance of its obligations as soon as reasonably practicable after the removal of the cause. If the Affected Party’s failure or delay remains uncured for a period of 180 consecutive days following written notice given by it under this Section, the other parties may thereafter terminate this Agreement upon 30 days’ written notice. [Signatures on following pages] {00510935.DOCX } 11 City of Salem, Virginia: By: Name: James E. Taliaferro, II Title: City Manager Approved as to legal form: Jim H. Guynn, Jr. City Attorney [Signatures continue on next page] {00510935.DOCX } 12 Economic Development Authority of the City of Salem, Virginia: By: Name: David Robbins Title: Chair [Signatures continue on next page] {00510935.DOCX } 13 STS Group North America, Inc.: By: Name: Alberto Buniato Title: CEO, North America, STS Group AG {00510935.DOCX } 14 Exhibit A Site Description {00510935.DOCX } 15 Exhibit B Prepared by and return to: Michael W.S. Lockaby VSB No. 74136 Guynn, Waddell, Carroll & Lockaby, P.C. 415 South College Avenue Salem, Virginia 24153 Tax Map No. _________________________ This memorandum is tax-exempt under Section 58.1-811(A)(3), 17.2-266, and 17.1-279(E) of the Code of Virginia, 1950, as amended. MEMORANDUM OF PERFORMANCE AGREEMENT THIS MEMORANDUM OF PERFORMANCE AGREEMENT (“Memorandum”) is entered into effective as of the ____ day of _______________, 20____, by and between the ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF SALEM, VIRGINIA, a political subdivision of the Commonwealth of Virginia (the “Authority”), the CITY OF SALEM, VIRGINIA, a Virginia municipal corporation (the “City”), and STS GROUP NORTH AMERICA, a Delaware corporation (the “Company”). RECITALS WHEREAS, the Company has entered into a performance agreement with the City and the Authority relating to certain property situate in the City of Salem (the “Property”), and described in Exhibit 1, of which the Company has leased a portion; and WHEREAS, the Company expects to make substantial new investments and create new jobs in the City of Salem; and WHEREAS, under the performance agreement, the Company has committed to attain certain performance targets upon purchase of the Property, and the City and the Authority are obligated to make certain incentives available to the Company; and WHEREAS, the animating purpose for the Agreement is the stimulation of additional tax revenue and economic activity through the increase of commerce and the promotion of the public safety, health, welfare, convenience, and prosperity. MEMORANDUM NOW, THEREFORE, the parties provide the following information concerning the Performance Agreement: {00510935.DOCX } 16 1. Parties to the Performance Agreement are: the City of Salem, Virginia, the Economic Development Authority of the City of Salem, Virginia, and STS Group North America, Inc. 2. The Performance Agreement is dated as of ________________, 20____. In substance it provides that: a. The Company intends to invest not less than $32,600,000 in the City; employ not fewer than 119 people at an average wage of not less than $49,569; maintain its North American headquarters in the City; . b. In return, the Authority will provide incentive grants in the amount of $500,000, and make an equipment purchase money acquisition loan to the Company in the principal amount of $16,320,000. 3. The terms of the Performance Agreement bind the successors and assigns of the parties. 4. The Property is more particularly described in the attached Exhibit 1. 5. Notices regarding the Agreement and this Memorandum should be given to: To Company: With a copy to: To City: With a copy to: To Authority: With a copy to: 6. This Memorandum is not intended to be used to vary, interpret, limit, extend, or otherwise in any manner affect the terms of the Performance Agreement. The purpose of this Memorandum is solely to alert all persons of the existence of an economic development Performance Agreement relating to the Property and certain other matters related thereto. In the event of any difference or discrepancy between this Memorandum and the Performance Agreement, the Performance Agreements shall control in all respects. [Signatures on following pages] {00510935.DOCX } 17 CITY OF SALEM, VIRGINIA: __________________________________ James E. Taliaferro, II, City Manager CITY OF SALEM, COMMONWEALTH OF VIRGINIA, to wit: The foregoing instrument was acknowledged before me this ________________, 20___, by ___________________________, City Manager, on behalf of the City of Salem, Virginia. My commission expires: _______________ Notary registration number: _______________ ____________________________________ Notary Public Approved as to legal form: Jim H. Guynn, Jr. City Attorney Signatures Continue on Next Page {00510935.DOCX } 18 ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF SALEM, VIRGINIA: __________________________________ David Robbins CITY OF SALEM, COMMONWEALTH OF VIRGINIA, to wit: The foregoing instrument was acknowledged before me this ____________________, 20___, by ____________________, Chair, on behalf of the Economic Development Authority of the City of Salem, Virginia. My commission expires: _______________ Notary registration number: _______________ ____________________________________ Notary Public Signatures Continue on Next Page {00510935.DOCX } 19 [COMPANY] __________________________________ [Name], [Title] CITY/COUNTY OF , STATE/COMMONWEALTH OF ________________________, to wit: The foregoing instrument was acknowledged before me this March ___, 2021, by [Name], [Title], on behalf of [Company]. My commission expires: _______________ Notary registration number: _______________ ____________________________________ Notary Public {00510935.DOCX } 20 Exhibit 1 [To be Supplied]