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4/27/2026 - City Council - Agenda -Regular
Agenda Monday, April 27, 2026, 6:30 PM Work Session, 5:15 PM Council Chambers Conference Room, City Hall, 114 North Broad Street, Salem, Virginia 24153 Regular Session, 6:30 PM, City Hall, 114 North Broad Street, Salem, Virginia 24153 WORK SESSION 1. Call to Order 2. New Business A. Discussion Items 1. Rulo Strategies - City of Salem Opioid Settlement Strategic Plan 2. Update on Stormwater Utility Advisory Committee - Will Simpson, Assistant Director of Community Development/City Engineer; Sam Driscoll, Stormwater Manager 3. Adjournment REGULAR SESSION 1. Call to Order 2. Pledge of Allegiance 3. Awards & Recognitions 4. Consent Agenda A. Citizen Comments Comments from the public, limited to five minutes, on matters not already having a public hearing at the same meeting. B. Minutes Consider acceptance of the April 13, 2026, Work Session and Regular Meeting and the April 15, 2026, and April 16, 2026, Special Meeting Budget Work Session minutes. Page 1 of 310 5. Old Business 6. New Business A. Public Hearing and Consideration to Grant an Ingress/Egress Easement Hold a public hearing pursuant to Virginia Code Section 15.2-1800 and consider granting an ingress/egress easement located on Tax Map #150-2-4 owned by the City of Salem. (Advertised in the April 16, 2026, issue of The Salem Times-Register.) B. Roanoke Regional Airport Commission Presentation and approval of the Roanoke Regional Airport Commission budget for the Fiscal Year 2026-2027. C. Roanoke Valley Resource Authority Budget Presentation and approval of the Roanoke Valley Resource Authority (RVRA) budget for Fiscal Year 2026-2027. D. Presentation of Salem School Division Budget Receive presentation from the Chairman of the Salem School Board regarding the 2026-2027 budget pursuant to Section 8.5 of the 1968 Charter of the City of Salem, as amended. 7. Adjournment Page 2 of 310 CITY COUNCIL MINUTES Monday, April 13, 2026 at 6:30 PM Work Session, 5:30 PM Council Chambers Conference Room, City Hall, 114 North Broad Street, Salem, Virginia 24153 Regular Session, 6:30 PM, City Hall, 114 North Broad Street, Salem, Virginia 24153 WORK SESSION 1.Call to Order A work session of the Council of the City of Salem, Virginia, was held in the Council Chambers Conference Room, City Hall, 114 N. Broad Street, Salem, Virginia, on April 13, 2026, at 5:30 p.m., there being present the following members of said Council to w it: Renée Ferris Turk, Mayor; Anne Marie Green, Vice-Mayor; Council members; Byron Randolph Foley, H. Hunter Holliday, and John Saunders; with Renée Ferris Turk, Mayor, presiding; together with Chris Dorsey, City Manager; Rob Light, Assistant City Manager and Clerk of Council; Rosie Jordan, Director of Finance; Crystal Williams, Assistant to the City Manager; Laura Lea Harris, Deputy Clerk of Council; Dr. Curtis Hicks, Superintendent of Salem City Schools; Mandy Hall, Chief Financial Officer for Salem City Schools; and Andy Raines, Chairman of Salem City School Board; and the following business was transacted; Mayor Turk reported that this date, place, and time had been set in order for the Council to hold a work session; and 2.New Business A.Discussion Items Overview of the Salem City School Board's Fiscal Year 2027 budget. Dr. Hicks and Ms. Hall presented budget highlights for revenues and expenses for the proposed budget for the Salem City Schools for Fiscal Year 2027. Ms. Hall also shared a salary comparison by category. Mr. Raines provided insight on behalf of the Salem City School Board during the presentation. Council questions were responded to. It was noted that the state budget, which has not been adopted at this point, will potentially add additional funding for employee compensation. Item #4.BDate: 4/27/2026 Page 3 of 310 3. Adjournment There being no further business, Mayor Turk adjourned the meeting at 6:14 p.m. REGULAR SESSION 1. Call to Order A regular meeting of the Council of the City of Salem, Virginia, was called to order at 6:30 p.m., there being present the following members to wit: Renée Ferris Turk, Mayor; Anne Marie Green, Vice-Mayor; Council members: Byron Randolph Foley, Hunter Holliday, and John Saunders; with Renée Ferris Turk, Mayor, presiding together with Chris Dorsey, City Manager; Rob Light, Assistant City Manager and Clerk of Council; Rosie Jordan, Director of Finance; Chuck Van Allman, Director of Community Development; Mike Stevens, Director of Communications; and Jim Guynn, City Attorney 2. Pledge of Allegiance 3. Awards & Recognitions Mayor Turk recognized and welcomed Cody Sexton, Assistant Town Manager in Vinton, and his State and Local Government class from Roanoke College in attendance this evening. 4. Consent Agenda A. Citizen Comments Comments from the public, limited to five minutes, on matters not already having a public hearing at the same meeting. John Breen, 142 Bogey Lane, expressed concerns from an informal poll of citizens related to public participation and transparency, including limitations on citizen engagement during meetings compared to developers, and a lack of opportunities for questions , feedback, and broader input, such as town hall meetings or surveys. Additional concerns focused on the number and structure of City fees, communication about City projects and priorities, and limited citizen involvement in the budget process. Mr. Breen also raised issues related to zoning and administrative practices, code enforcement, and consistency with the Comprehensive Plan, as well as interest in programs to support property maintenance and rehabilitation. Overall, he conveyed frustration with perceived delays in addressing concerns and requested greater responsiveness and engagement from Council. Stella Reinhard, 213 N. Broad Street, expressed concern about limited opportunities for citizen dialogue during Council meetings and a perceived imbalance favoring developers over residents. She also raised concerns about recent demolitions and the need for stronger historic preservation measures, including the potential establishment of an Architectural Review Board. Additional comments addressed the Comprehensive Plan and pending Page 4 of 310 zoning matters, urging careful review and greater consideration of citizen input in development and land use decisions. B. Minutes Consider acceptance of the March 23, 2026, Work Session and Regular Meeting minutes. The minutes were approved as written. Mayor Turk noted that City Manager Dorsey did not have a report this evening. She mentioned that a Job Fair would be held at Salem High School on Wednesday with a number of manufacturers and businesses across the valley participating. Also noted were the Budget Work Sessions that would be held this Wednesday and Thursday at which Council would be meeting with the department heads. Mayor Turk encouraged citizens to check the City website for information on meetings and events. C. Financial Reports Consider acceptance of the Statement of Revenues and Expenses for the seven months ending January 31, 2026. The Financial Reports were received. 5. Old Business There was no Old Business this evening. 6. New Business A. Special Exception Permit Hold a public hearing and consider the request of WILLIAMHART LLC, property owner, for a special exception permit to allow a two-family dwelling on the property located at 740 North Mill Road (Tax Map #48-2-7) (Advertised in the March 26, 2026, and April 2, 2026, issues of the Salem Times-Register.) (Planning Commission recommended approval.) Mayor Turk requested that Mr. Van Allman share any information that he would like to share to add clarity on this item this evening. Mr. Van Allman reported that the Fire/ EMS department has reviewed the site in response to questions raised, and City staff is actively working to resolve these identified questions, with the expectation that they will be addressed to the Fire Chief’s satisfaction. No additional correspondence has been received since the Planning Commission meeting. The department is also coordinating with engineers to evaluate potential modification s to site access, including the possibility of consolidating entrances, while ensuring compliance with state sight distance and access requirements. Mayor Turk opened the public hearing. Barney Horrell, Brushy Mountain Engineering, on behalf of the owner, addressed concerns Page 5 of 310 raised regarding site access and development constraints. He explained that the proposed flag lot configuration limits flexibility in driveway placement. In response to Fire/EMS concerns about the turning radius and visibility along North Mill Road, the ap plicant is open to widening the driveway radius to improve emergency access and consolidating the two proposed entrances at an optimal location to enhance sight distance. Mr. Horrell noted that the lot’s size and configuration significantly limit development potential, with the proposal consisting of a two-family dwelling and associated parking as the maximum feasible use. He also stated that, although floodplain concerns were raised, the structure is planned to be located outside the 100-year floodplain, with placement influenced by existing site features, including an elevated old railroad bed. Kevin McConnell, 640 Fernwood Drive, was present to address a traffic concern. Mayor Turk noted that this would be more appropriate for the public comment period of the meeting as this public hearing was being held for a specific item. It was agreed that he would sign up and return to speak at another meeting during the public comment period. Mayor Turk closed the public hearing. Hunter Holliday motioned to approve the request of WILLIAMHART LLC, property owner, for a special exception permit to allow a two-family dwelling on the property located at 740 North Mill Road (Tax Map #48-2-7). John Saunders seconded the motion. Councilman Foley expressed concern that outstanding Fire/EMS access issues may not yet be fully resolved and questioned whether the request should be continued until those matters are satisfactorily addressed. He also noted the property owner’s apparent opposition to the proposed double driveway, from the Planning Commission meeting minutes. While not opposed to the request, Mr. Foley suggested deferral to allow additional time to resolve these concerns and noted that he was most concerned about public officials raising concerns about sight lines and emergency access. Mr. Van Allman, requesting the City Attorney to correct him if he was inaccurate, clarified that the Special Exception request pertains to the suitability of the property for a duplex use, which is a separate consideration from the technical details of site access and infrastructure. He noted that Council may deny the request if it determines the use is not appropriate or may approve it with conditions requiring compliance with applicable state codes and engineering standards. He emphasized that land use suitability and access/logistical requirements are typically evaluated as distinct issues. Mr. Guynn confirmed that this information was correct. Councilman Foley sought clarification that approval of the Special Exception Permit would address only the land use, and that subsequent review of sight distance and Fire/EMS requirements could still restrict or modify how the development is constructed, including the possibility that it could not proceed as proposed if those standards are not met. Page 6 of 310 Mr. Van Allman responded that the City has previously modified or combined site entrances in similar situations and emphasized that the Fire Chief retains authority to determine whether access is safe and adequate for emergency response, and that such determinations are not overridden. Mayor Turk thanked him for the clarification and reiterated that Council was solely approving the possibility of having the actual type of structure on the property. Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Ren ée Turk Nays: None Abstaining: None B. Annual Presentation of Budget by City Manager Presentation of the proposed Fiscal Year 2027 Annual Budget for the City of Salem. City Manager, Chris Dorsey, presented highlights of the proposed Fiscal Year 2027 Annual Budget to City Council. City Manager Dorsey shared an overview of the Fiscal Year 2027 proposed budget General Fund Revenues and Expenditures by category. He also summarized budget highlights of the proposed Capital Improvement Plan (CIP) for the General and Enterprise funds. Mayor Turk and Council thanked Mr. Dorsey, Mr. Light, Ms. Jordan, and the finance team for all of their hard work on the budget. Mr. Light acknowledged and thanked Senior Accountant Graham Millender, noting his budget development contributions and efforts in becoming familiar with City operations in his short time as a member of the staff. C. Personal Property Tax Relief Act (PPTRA) Request to adopt a resolution setting the allocation percentage for personal property tax relief for the 2026 tax year. Ms. Jordan presented the annual personal property tax relief rate for vehicles, explaining that vehicles valued at $1,000 or less receive 100% relief, values between $1,000 and $20,000 receive partial relief based on the established percentage, and values above $20,000 receive no relief. She reported that the calculated relief rate for the current year is 43.5% and requested Council approval of Resolution 1524 to implement this rate in the tax billing system for personal-use vehicles. Randy Foley motioned to adopt Resolution 1524, setting the allocation percentage for personal property tax relief for the 2026 tax year. Hunter Holliday seconded the motion. Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk Nays: None Abstaining: None Page 7 of 310 D. Appropriation of Funds - Salem Stadium Lights Consider request to appropriate capital reserve for Salem Stadium LED lighting. Audit-Finance Committee Councilman Foley advised that the field lighting at Salem Stadium needs replacement. Current lighting was installed in 1985 and modified in 1999. This project was originally intended for Council consideration in the City's upcoming Fiscal Year 2027 budget as a capital reserve funded request. However, funding consideration in the current fiscal year is requested from the same funding source as procuring now vs. July will allow the City to defer renting expensive truck-mounted lights for the 2027 Stagg Bowl. Additionally, future operation and maintenance costs associated with the field lighting will be mitigated as the LED lights utilize less electricity, and the warranty covers all maintenance needs for a ten- year period. Randy Foley motioned to transfer $750,000 from the Capital Reserve expenditure account to the Salem Stadium LED Lighting expenditure account, with any unused funds transferred back to the Capital Reserve expenditure account upon completion of the project. John Saunders seconded the motion. Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk Nays: None Abstaining: None 7. Adjournment The meeting was adjourned at 7:21 p.m. Submitted by: Approved by: H. Robert Light Renée Ferris Turk Clerk of Council Mayor Page 8 of 310 CITY COUNCIL MINUTES Wednesday, April 15, 2026 at 9:00 AM 9:00 AM, City Hall, 114 North Broad Street, Salem, Virginia 24153 1. Call to Order A work session of the Council of the City of Salem, Virginia, was held in Council Chambers, City Hall, 114 North Broad Street, Salem, Virginia, on April 15, 2026, at 9:00 a.m., there being present the following members of said Council, to wit: Renée Ferris Turk, Mayor; Anne Marie Green, Vice-Mayor; Council members: Byron Randolph Foley, H. Hunter Holliday, and John Saunders; with Renée Ferris Turk, Mayor, presiding; together with Chris Dorsey, City Manager; Rob Light, Assistant City Manager and Clerk of Council; Crystal Williams, Assistant to the City Manager; Rosie Jordan, Director of Finance; and Graham Millender, Senior Accountant; and the following business was transacted: Mayor Turk reported that this date, place, and time had been set in order for the Council to hold a budget work session. 2. New Business A. Discussion regarding the Fiscal Year 2027 budget Council and staff reviewed and discussed each section of the proposed Fiscal Year 2027 budget. 3. Adjournment There being no further business to come before the Council, the work session was adjourned at 3:10 p.m. Submitted by: Approved by: H. Robert Light Renée Ferris Turk Clerk of Council Mayor Page 9 of 310 CITY COUNCIL MINUTES Thursday, April 16, 2026 at 1:30 PM 1:30 PM, City Hall, 114 North Broad Street, Salem, Virginia 24153 1. Call to Order A work session of the Council of the City of Salem, Virginia, was held in Council Chambers, City Hall, 114 North Broad Street, Salem, Virginia, on April 16, 2026, at 1:30 p.m., there being present the following members of said Council, to wit: Renée Ferris Turk, Mayor; Anne Marie Green, Vice-Mayor; Council members: Byron Randolph Foley, H. Hunter Holliday, and John Saunders; with Renée Ferris Turk, Mayor, presiding; together with Chris Dorsey, City Manager; Rob Light, Assistant City Manager and Clerk of Council; Crystal Williams, Assistant to the City Manager; Rosie Jordan, Director of Finance; and Graham Millender, Senior Accountant; and the following business was transacted: Mayor Turk reported that this date, place, and time had been set in order for the Council to hold a budget work session. 2. New Business A. Discussion regarding the Fiscal Year 2027 budget Council and staff continued review and discussion of each section in the proposed Fiscal Year 2027 budget. 3. Adjournment There being no further business to come before Council, the work session was adjourned at 4:26 p.m. Submitted by: Approved by: H. Robert Light Renée Ferris Turk Clerk of Council Mayor Page 10 of 310 Item #: 6.A. AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: April 27, 2026 AGENDA ITEM: Public Hearing and Consideration to Grant an Ingress/Egress Easement Hold a public hearing pursuant to Virginia Code Section 15.2-1800 and consider granting an ingress/egress easement located on Tax Map #150-2-4 owned by the City of Salem. (Advertised in the April 16, 2026, issue of The Salem Times-Register.) SUBMITTED BY: Rob Light, Assistant City Manager/Clerk of Council SUMMARY OF INFORMATION: The City of Salem owns Tax Map Parcel #150-2-4 (415 Electric Road). This parcel contains both Salem Fire & EMS Station 2 and a City Electric Department substation. The parcel is bounded on the west by a rail line and on the east by Electric Road. It is somewhat unique due to the location of the rail line and subsequent construction of Electric Road as the parcel tapers to a long, narrow strip of land south of the fire station. There is existing access to two industrial parcels across this tapered section of City property. Tax Map Parcels #150-2-3 (475 Electric Road) and #155-1-1 (515 Electric Road) would be landlocked properties without this access. The plat denoting the original conveyance of the 415 Electric Road parcel to the then Town of Salem from General Electric Company in 1963 (attached) depicts an easement, apparently intended for access to both parcels as it is centered on the property line between them and shows a driveway continuing to each. However it is unclear as to the specific nature of this easement from this original plat. In 1998, the City of Salem formally granted a specific deeded access easement to the property located at 475 Electric Road (attached). While this easement is described as a fifty (50) foot non-exclusive perpetual right-of-way for ingress and egress, the deed of easement was provided solely to the 475 Electric Road parcel and did not include the 515 Electric Road parcel. No information exists as to why the access easement Page 11 of 310 was specifically granted to one parcel vs. both. Both parcels were acquired by Brown Properties, LLC in 2019, who now plan to sell them to another entity. As is typically the case, a title insurance commitment is required to protect new owners and lenders (if applicable) from title issues such as liens, unpaid taxes, and other property encumbrances. During the title research for this sale, the fact that the access easement granted by the City was only specified for the 475 Electric Road parcel was flagged as an issue. An easement for the parcel at 515 Electric Road is necessary in order to legally grant access in favor of both parcels. Granting such an easement requires a public hearing pursuant to Virginia Code §15.2- 1800. The City Attorney, Jim Guynn, directed that Council consideration of a new ingress and egress easement for the 515 Electric Road parcel is the appropriate mechanism to address the long-standing intent and practice that access is provided to each, otherwise landlocked properties, and resolve this issue raised in the title research. The attached draft easement has been reviewed by the City Attorney. This action would allow for the continued utilization of the parcels with unencumbered and unclouded access. FISCAL IMPACT: STAFF RECOMMENDATION: Staff recommends Council hold a public hearing and authorize the City Manager to execute a new ingress and egress easement to Tax Map Parcel #155-1-1 in order to formally address any ambiguity related to deeded access, in a form acceptable to the City Attorney. ATTACHMENTS: 1. 722-110 Rke Co. plat showing i-e easement 2. 293-226 3. Legal Ad 4.16 4. Easement ROW Salem to Brown mhl 03.17.26.rev3.25.26 Page 12 of 310 Page 13 of 310 Page 14 of 310 Page 15 of 310 Page 16 of 310 Page 17 of 310 1 Prepared by: Stephen W. Lemon, Esq. VSB #33900 Page 18 of 310 2 By: ___________________________ Page 19 of 310 3 My commission expires: __________ Page 20 of 310 Item #: 6.B. AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: April 27, 2026 AGENDA ITEM: Roanoke Regional Airport Commission Presentation and approval of the Roanoke Regional Airport Commission budget for the Fiscal Year 2026-2027. SUBMITTED BY: Chris Dorsey, City Manager SUMMARY OF INFORMATION: The Roanoke Regional Airport Commission (the Commission) was established on July 1, 1987, by legislative act of the Commonwealth of Virginia to own and operate the Roanoke Regional Airport (now the Roanoke-Blacksburg Regional Airport). The Commission is composed of six (6) members. The City of Salem joined the Commission effective July 1, 2020. One (1) member is appointed by the City of Salem. Two (2) members are appointed by Roanoke County and three (3) by Roanoke City. The County and the Cities are each responsible for their pro-rata share, based on population, of any year-end operating deficit or capital expenditures if any additional funding is required. The Commission is responsible for paying all outstanding debt. No subsidy has been required since inception. In accordance with the requirements of the Commission contract as amended, the Roanoke Regional Airport Commission is required to submit its budget to the Salem City Council, Roanoke County Board of Supervisors, and the Roanoke City Council for approval. At its meeting on March 24, 2026, the Commission approved the attached budget for fiscal year 2026-2027 to be forwarded to the governing bodies of the three (3) localities. You will note that no deficit is anticipated in the Operating Budget or the listed Capital Expenditures for Fiscal Year 2026- 2027. Therefore, no additional appropriations are being requested or anticipated from the City of Salem, County of Roanoke, or the City of Roanoke. The Commission also adopted the attached capital expenditure budget program totaling over $100,000 in cost and programmed for FY 2027 (Attachment II). Mike Stewart, Executive Director of the Roanoke Regional Airport Commission, will Page 21 of 310 present the budget on behalf of the Commission during the City Council meeting and will be available to answer any questions that Council may have. FISCAL IMPACT: No funds from the City of Salem are requested or anticipated for the Fiscal Year 2026- 2027 budget. STAFF RECOMMENDATION: Staff recommends approval of the Roanoke Regional Airport Commission budget for the Fiscal Year 2026-2027. ATTACHMENTS: 1. RRAC Salem City Council FY 27 Budget Letter Page 22 of 310 ROANOKE REGIONAL AIRPORT COMMISSION 5202 Aviation Drive NW Roanoke, VA 24012-1148 (540) 362-1999 flyroa.com March 26, 2026 Honorable Mayor and Members Salem City Council ℅ City Manager PO Box 869 Salem, Virginia 24153 RE: Roanoke Regional Airport Commission Fiscal Year 2027 Budget and Proposed Capital Expenditures Dear Mayor Turk and Members of Council: In accordance with the Amended and Restated Contract dated July 01, 2020, between the Roanoke Regional Airport Commission (the “Commission”) and the participating political subdivisions, the Commission hereby submits its Fiscal Year 2027 Operating Budget (Attachment I) for approval. This Budget was adopted by the Commission at its meeting on March 24, 2026. Additionally, a separate listing of Capital Expenditures planned in FY 2027 which are expected to exceed $100,000 in cost and are intended to benefit five or more future accounting periods (Attachment II). It is a pleasure to report that Roanoke-Blacksburg Airport is enjoying a very strong FY 2026, and you will note that no deficit is anticipated in the Operating Budget for FY 2027. Therefore, no additional appropriations are being requested from the City of Roanoke, the County of Roanoke, or the City of Salem. Formal approval of the Operating Budget and the Capital Expenditure List by resolution of each of the participating political subdivisions would be appreciated. I would be pleased to respond to any questions or comments that you may have regarding the Commission budget at your Council meeting on April 27, 2026. On behalf of the Commission members and Executive team, thank you very much for your assistance and cooperation, as well as your continued support of Roanoke- Blacksburg Airport. Regards, Mike Stewart President and Chief Executive Officer Enclosures cc: Chair and Members, Roanoke Regional Airport Commission Eric Monday, Commission General Counsel Chris Dorsey, City Manager Jim Guynn, Salem City Attorney Clerk, Salem City Council Page 23 of 310 Attachment I Page 24 of 310 Page 25 of 310 Page 26 of 310 Page 27 of 310 Page 28 of 310 Page 29 of 310 Page 30 of 310 Page 31 of 310 Page 32 of 310 Page 33 of 310 Page 34 of 310 Attachment II Page 35 of 310 Page 36 of 310 Page 37 of 310 Item #: 6.C. AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: April 27, 2026 AGENDA ITEM: Roanoke Valley Resource Authority Budget Presentation and approval of the Roanoke Valley Resource Authority (RVRA) budget for Fiscal Year 2026-2027. SUBMITTED BY: Rob Light, Assistant City Manager/Clerk of Council SUMMARY OF INFORMATION: The Roanoke Valley Resource Authority (RVRA) was established on October 23, 1991, as a tax-exempt political subdivision within the Commonwealth of Virginia to acquire and construct a regional sanitary landfill and waste collection and transfer station with related treatment facilities. Members of the RVRA are the City of Salem, County of Roanoke, City of Roanoke, and Town of Vinton. As specified in the RVRA’s Member Use Agreement, all members must approve the RVRA budget annually. The attached Fiscal Year 2026-2027 budget was approved by the RVRA Board on April 1, 2026. Jon Lanford, Chief Executive Officer of the Roanoke Valley Resource Authority, will present the budget on behalf of the RVRA during the City Council meeting and will be available to answer any questions that Council may have. FISCAL IMPACT: The Fiscal Year 2026-2027 RVRA budget includes a $1.75/ton fee increase for municipalities and is included in the City of Salem's proposed budget. STAFF RECOMMENDATION: Staff recommends approval of the Roanoke Valley Resource Authority budget for the Fiscal Year 2026-2027. ATTACHMENTS: 1. RVRA APPROVED FY27 BUDGET 04.01.26 Page 38 of 310 Page 39 of 310 Page 40 of 310 Page 41 of 310 Page 42 of 310 Page 43 of 310 Page 44 of 310 Page 45 of 310 Page 46 of 310 Page 47 of 310 Page 48 of 310 Page 49 of 310 Page 50 of 310 Page 51 of 310 Page 52 of 310 Page 53 of 310 Page 54 of 310 Page 55 of 310 Page 56 of 310 Page 57 of 310 Page 58 of 310 Page 59 of 310 Page 60 of 310 Page 61 of 310 Page 62 of 310 Page 63 of 310 Page 64 of 310 Page 65 of 310 Page 66 of 310 Page 67 of 310 Page 68 of 310 Page 69 of 310 Page 70 of 310 Page 71 of 310 Page 72 of 310 Page 73 of 310 Page 74 of 310 Page 75 of 310 Page 76 of 310 Page 77 of 310 Page 78 of 310 Page 79 of 310 Page 80 of 310 Page 81 of 310 Page 82 of 310 Page 83 of 310 Page 84 of 310 Page 85 of 310 Page 86 of 310 Page 87 of 310 Page 88 of 310 Page 89 of 310 Page 90 of 310 Page 91 of 310 Page 92 of 310 Page 93 of 310 Page 94 of 310 Page 95 of 310 Page 96 of 310 Page 97 of 310 Page 98 of 310 Page 99 of 310 Page 100 of 310 Page 101 of 310 Page 102 of 310 Page 103 of 310 Page 104 of 310 Page 105 of 310 Item #: 6.D. AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: April 27, 2026 AGENDA ITEM: Presentation of Salem School Division Budget Receive presentation from the Chairman of the Salem School Board regarding the 2026-2027 budget pursuant to Section 8.5 of the 1968 Charter of the City of Salem, as amended. SUBMITTED BY: Rob Light, Assistant City Manager/Clerk of Council SUMMARY OF INFORMATION: Andy Raines, Chairman of the Salem City School Board, will present the Fiscal Year 2026-2027 School System adopted budget on behalf of the City of Salem School Board during the City Council meeting and will be available to answer any questions that Council may have. FISCAL IMPACT: STAFF RECOMMENDATION: No action is taken at this meeting concerning the 2026-2027 Salem City School Budget. ATTACHMENTS: 1. Attachment A Budget Highlights FY 2027 for 04272026 Council Mtg 2. Summary of FY27 Budget Adoption Attachment B updated 04142026 for 04272026 Council Mtg 3. Local funding history 1992 to Present - FY27 Budget Attachment C for Council 4. State Revenue Trends Chart FY 27 Budget Presentation Attachment D for Council 5. Grants Funded since 2013 Attachment E for Council 04272026 6. Operating Fund Budget for Adoption Updated 04142026 to Include City $600k for Council 04272026 7. Grant Fund Budget for Adoption 04142026 for Council 04272026 8. Cafeteria Fund Budget for Adoption 04142026 for Council 04272026 Page 106 of 310 Attachment A – Budget Highlights Revenues: • The FY 27 School Fund budget is funded with 57.6% state funds, 5.2% federal funds, 36.3% local funds and 0.9% other funds. (In the FY 26 adopted budget, these ratios were 54.9% state, 5.7% federal, 38.3% local and 1.1% other). • The FY 27 budget Local Revenue includes an increase for compensation and benefits from Salem City of $600,000. The budget for debt service is once again removed, per auditor recommendation. • State Revenue increased by $4,733,828 primarily due to the state’s share of an overall 2% raise, an increase in At-Risk and Special Education specific revenue, as well as results from rebenchmarking where updated data is used to forecast the revenues schools need to run their divisions that are recalculated every 2 years. Enrollment was increased due to trends in both the in-school and online showing gains. • Federal revenue decreased by $85,436 due largely to the reduction of funds spent in the current year for the EL and Special Education Services in the Summer School Progam, reducing the grant total down approximately $100,000. • The Cafeteria Fund revenue reflects an decrease of $43,314 due to reduction in participation and a-la-cart sales projected for next school year. 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 27, 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 26 are continued for FY 27, as the increase implemented in FY 25 to reach the rate of $1,000 has been met and no further increases are anticipated. The rates are listed here for your information: o $1,000 Non-Resident Tuition o $500 2nd Child Discount/Business/Property Owner o $250 3rd Child Discount or Combo of Two Qualifications o $125 Four Qualifications o $100 School Division/City Employees Page 107 of 310 Expenditures: • Funding for a possible 5% increase in health insurance ($481,080) 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) for FY 27. • Continuation of the Virginia Pre-School Initiative (VPI) state funding (based on the number of economically disadvantaged children) for preschool classes at all 4 elementary schools. • Funding to support all remaining locally funded positions. • Continued support of National Board Certification for teachers ($75,000). • Funding to support an increase in utility costs ($100,000) and textbook costs ($151,022). • Funding for an average 4.5% raise for teachers & administration, and a 7.5% raise for support staff ($2,185,696) based on implementation of the salary study results. • Funding for additional positions or periods of instruction/resources needed within the division based on student need, such as: building trades, criminal justice, social worker, special education, instructional coaching, homebound services and alternative education ($204,121). Page 108 of 310 Salem City Schools Summary of Proposed Budget As of April 14, 2026 Attachment B FY 2027 Note: This page is shown for general comparison of totals only. This schedule is based on the original adopted budget whereas the detailed budget shows any budget amendments year to date which may differ School Operating Fund Budget FY 2026 Adopted Budget FY 2027 Proposed Budget as of 4/14/2026 Increase (Decrease) of FY 27 from FY 26 Adopted Increase (Decrease) % Revenue State Revenue, excluding Sales Tax (1)$30,079,820 $34,771,942 $4,692,122 15.6%(1) Sales Tax 4,565,979 4,607,685 41,706 0.9%(2) Subtotal-All State Revenue $34,645,799 $39,379,627 $4,733,828 13.7% Federal Revenue 3,614,257 3,528,821 (85,436)-2.4%(3) Local Revenue 24,213,041 24,813,041 600,000 2.5%(4) Other Revenue 686,396 643,609 (42,787)-6.2%(5) Total School Fund Revenue Budget $63,159,493 $68,365,098 $5,205,605 8.2% Expenditures Central Administration $2,451,922 $2,461,206 $9,284 0.4%(6) Instruction-Centralized Cost 9,028,728 9,529,344 500,616 5.5%(7) Salem High School 13,019,344 13,132,914 113,570 0.9%(8) Andrew Lewis Middle School 9,613,718 9,320,878 (292,840)-3.0%(8) G. W. Carver 4,724,042 4,867,897 143,855 3.0%(8) West Salem 4,521,858 4,473,520 (48,338)-1.1%(8) South Salem 4,421,847 4,424,467 2,620 0.1%(8) East Salem 4,681,669 4,782,910 101,241 2.2%(8) Online School 2,048,251 4,526,729 2,478,478 121.0%(1) Attendance and Health 1,903,071 1,818,103 (84,968)-4.5%(8) Transportation 2,586,786 2,670,283 83,497 3.2%(8) Special Purpose Grants 3,614,257 3,528,821 (85,436)-2.4%(3) Non Departmental (Incl Debt Service)544,000 2,828,026 2,284,026 419.9%(9) Total School Fund Expenditure Budget $63,159,493 $68,365,098 $5,205,605 8.2% Budget Shortfall $0 $0 (1) State revenue changes due to Compensation Supplement, At Risk & Special Ed Add-on funding updates, rebenchmarking year outcomes, as well as an increase in enrollment due to the online school program. (2) Sales tax is budgeted using local estimate (i.e. State's estimate less $100,000). (3) Reflects mostly the FY 26 Amended budget as it is the most updated Federal grant information received. Includes carryover of the Year Round School for EL and Special Education programs grant of $300,000, in the amount of $200,000. (4) Reflects an increased appropriation from the City of $600,000. (5) Includes an decrease in VWCC tuition rec'd because students no longer pay for these classes, as well as a decrease in the Alternative Ed program funding due to a reduction in student slots available. (6) Reflects changes in salaries due to raises and changes in personnel. (7) Reflects changes in salaries due to raises and changes in personnel. Also includes addition/removal of positions as directed by the need of the division. Includes increases in textbooks and special education pgm cost increases. (8) Reflects changes in salaries due to raises and changes in personnel. Also includes addition/removal of positions as directed by the need of the division. Includes increases in utilities and building maintenance costs. (9) Temporary account for Salary Increases from salary study of $2,185,696 placeholder and anticipated health insurance increase of $481,080. Summary of FY27 Budget Adoption Attachment B updated 04142026 for 04272026 Council Mtg.xls Page 109 of 310 Summary of FY27 Budget Adoption Attachment B updated 04142026 for 04272026 Council Mtg.xls Page 110 of 310 Cafeteria Fund Budget FY 2026 Adopted Budget FY 2027 Proposed Budget as of 4/14/2026 Increase (Decrease) of FY 27 from FY 26 Adopted Increase (Decrease) % Revenue Salem High School $830,713 $820,076 ($10,637)-1.3% Andrew Lewis Middle School 596,240 584,330 (11,910)-2.0% G W Carver 456,177 450,579 (5,598)-1.2% West Salem 292,972 287,629 (5,343)-1.8% South Salem 271,169 266,310 (4,859)-1.8% East Salem 312,180 307,213 (4,967)-1.6% $2,759,451 $2,716,137 ($43,314)-1.6% Expenditures Salem High School $888,828 $908,807 $19,979 2.2% Andrew Lewis Middle School 665,593 643,015 (22,578)-3.4% G W Carver 316,220 306,033 (10,187)-3.2% West Salem 300,148 290,191 (9,957)-3.3% South Salem 305,227 295,739 (9,488)-3.1% East Salem 283,435 272,352 (11,083)-3.9% Total Cafeteria Fund Budget $2,759,451 $2,716,137 ($43,314)-1.6% $65,918,944 $71,081,235 $5,162,291 7.8% $0 $0 Total Proposed School Budget (School Operating, Grant and Cafeteria) Summary of FY27 Budget Adoption Attachment B updated 04142026 for 04272026 Council Mtg.xls Page 111 of 310 Attachment C: Local Funding History for School Operations (FY 1992-2027) Salem City Schools History of City Funding for School Operations FY 1992-2027 Fiscal Year Local Annual Subsidy for Operations Annual Subsidy Increase Over Prior Year % change in Annual Subsidy Adopted School Fund Budget Annual Subsidy as a % of Adopted Budget Average Annual Increase-Last 5 Years Average Annual Increase-Last 10 Years Average Annual Increase Last 15 years FY 1992 8,040,000$ NA NA 17,293,562$ 46.5% FY 1993 9,028,334$ 988,334$ 12.3%18,345,272$ 49.2% FY 1994 9,728,334$ 700,000$ 7.8%19,239,042$ 50.6% FY 1995 10,228,200$ 499,866$ 5.1%20,167,313$ 50.7% FY 1996 10,878,200$ 650,000$ 6.4%21,382,639$ 50.9% FY 1997 11,478,200$ 600,000$ 5.5%23,566,879$ 48.7% FY 1998 12,162,200$ 684,000$ 6.0%24,729,794$ 49.2% FY 1999 12,712,200$ 550,000$ 4.5%25,668,997$ 49.5% FY 2000 13,450,147$ 737,947$ 5.8%27,642,227$ 48.7% FY 2001 14,120,000$ 669,853$ 5.0%29,483,721$ 47.9% FY 2002 14,720,000$ 600,000$ 4.2%30,016,618$ 49.0% FY 2003 15,020,000$ 300,000$ 2.0%31,025,804$ 48.4% FY 2004 15,595,000$ 575,000$ 3.8%31,839,235$ 49.0% FY 2005 15,895,000$ 300,000$ 1.9%32,512,245$ 48.9% FY 2006 16,545,000$ 650,000$ 4.1%36,922,805$ 44.8% FY 2007 17,095,000$ 550,000$ 3.3%39,726,540$ 43.0% FY 2008 17,995,000$ 900,000$ 5.3%40,986,978$ 43.9% FY 2009 18,420,000$ 425,000$ 2.4%43,067,148$ 42.8% FY 2010 18,420,000$ -$ 0.0%42,607,004$ 43.2% FY 2011 18,420,000$ -$ 0.0%40,401,098$ 45.6% FY 2012 18,420,000$ -$ 0.0%41,396,614$ 44.5% FY 2013 18,919,494$ 499,494$ 2.7%42,427,360$ 44.6% FY 2014 18,919,494$ -$ 0.0%43,324,555$ 43.7% FY 2015 18,805,881$ (113,613)$ -0.6%44,257,544$ 42.5% FY 2016 19,270,796$ 464,915$ 2.5%44,519,240$ 43.3% FY 2017 19,270,796$ -$ 0.0%44,191,180$ 43.6% FY 2018 19,633,236$ 362,440$ 1.9%45,310,748$ 43.3% FY 2019 20,375,621$ 742,385$ 3.8%46,782,780$ 43.6% FY 2020 20,455,621$ 80,000$ 0.4%47,447,711$ 43.1% FY 2021 20,455,621$ -$ 0.0%48,582,858$ 42.1% FY 2022 20,897,899$ 442,278$ 2.2%50,684,609$ 41.2% FY 2023 21,797,899$ 900,000$ 4.3%55,828,240$ 39.0% FY 2024 22,896,130$ 1,098,231$ 5.0%57,225,086$ 40.0% FY 2025 23,781,130$ 885,000$ 3.9%61,260,044$ 38.8% FY 2026 24,213,041$ 431,911$ 1.8%65,894,848$ 36.7% FY 2027 ‰24,813,041$ 600,000$ 2.5%71,085,638$ 34.9%783,028$ 554,225$ 426,203$ Notes: 5 - FY 2023 includes the increase of $900,000 provided by the City in July/Aug 2022 (Amended budget). This was not, however, in the Adopted budget. 7 - FY 2025 reflects the ask of $885,000 for 4% raises within the Local Annual Subsidy for Operations amount 9 - FY 2027 reflects an increase of $600,000 from the City to assist with implementing the salary study recommendations. 1 - FY 2005 budget is shown net of one time debt service balloon payment for better comparability. The School fund budget that year was $38,086,309 2 - FY 2015 reflects an increase of $461,000 for raises, a reduction of a shared position, and a reduction of $500,000 local funding returned to the City 3 - FY 2018 reflects the increase of Waste Management Migration costs of $37,440 (increase in expenditures also) and a $325,000 local increase 4 - FY 2018 on reflects inclusion of the debt service amount for the schools for comparison purposes, but it is not included in the actual adopted school fund 8 - FY 2026 reflects an increase of $431,911 from the City to assist with raises and the funding of the positions no longer supported by ALL In Tutoring funds. 6 - FY 2024 reflects the ask of $1,098,231 within the Local Annual Subsidy for Operations amount. The City did provide this amount in July and is reflected in the Amended budget, however, it is not in the Adopted Budget. Local funding history 1992 to Present - FY27 Budget Attachment C for Council.xls Page 112 of 310 Attachment C: Local Funding History for School Operations (FY 1992-2027) $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 $20,000,000 $22,000,000 $24,000,000 $26,000,000 FY 2011 FY 2013 FY 2015 FY 2017 FY 2019 FY 2021 FY 2023 FY 2025 FY 2027 Local Annual Subsidy for Operations 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0% 40.0% 45.0% 50.0% FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Annual Subsidy as a % of Adopted Budget Local funding history 1992 to Present - FY27 Budget Attachment C for Council.xls Page 113 of 310 Attachment D: State Revenue Trends Fiscal Year Amount Budgeted Amount Increased/Decreased Based on Prior Year Notes FY 2001 $12,565,626 FY 2002 $12,357,184 ($208,442) FY 2003 $15,045,277 $2,688,093 FY 2004 $12,965,583 ($2,079,694) FY 2005 $14,931,945 $1,966,362 FY 2006 $15,926,347 $994,402 FY 2007 $17,908,306 $1,981,959 FY 2008 $18,442,550 $534,244 FY 2009 $20,112,893 $1,670,343 Federal ARRA funding received FY 2010 $18,227,097 ($1,885,796)ARRA funding phase out; Jobs Bill funding received FY 2011 $16,127,988 ($2,099,109)All Federal Stimulus Funding Eliminated FY 2012 $17,160,392 $1,032,404 FY 2013 $18,308,006 $1,147,614 VRS Cost Shift of 5% FY 2014 $18,197,757 ($110,249) FY 2015 $18,963,743 $765,986 VRS rate increase from 11.66% to 14.5% FY 2016 $19,075,683 $111,940 1.5% Compensation Supplement FY 2017 $19,225,693 $150,010 2% Compensation Supplement FY 2018 $20,108,183 $882,490 2% Compensation Supplement & Per Pupil Lottery Funding FY 2019 $20,702,387 $594,204 ADM increase FY 2020 $21,794,677 $1,092,290 5% Compensation Supplement & Per Pupil Lottery Funding increase FY 2021 $23,513,028 $1,718,351 2% Compensation Supplement & increases associated with Rebenchmarking FY 2022 $24,285,377 $772,349 5% Compensation Supplement & ADM No Loss Funding FY 2023 $26,181,650 $1,896,273 5% Compensation Supplement & increases associated with Rebenchmarking FY 2024 $27,384,712 $1,203,062 7% Compensation Supplement FY 2025 $30,154,849 $2,770,137 3% Compensation Supplement & increases associated with Rebenchmarking FY 2026 $34,645,799 $4,490,950 3% Compensation Supplement & increases associated with Online School Program FY 2027 $39,379,627 $4,733,828 2% Compensation Supplement & increases associated with Rebenchmarking & ADM Increase Budgeted State Revenue Trends $12,000,000 $17,000,000 $22,000,000 $27,000,000 $32,000,000 $37,000,000 $42,000,000 State Revenue Trends Amount Budgeted Page 114 of 310 Attachment E: Competitive Grants Received Since 2013 Safe Routes to Schools Grant 13,124.00$ Physical Education Program (PEP) Grant 921,804.00$ Strategic Compensation Grant 850,000.00$ Early Childhood Special Education Supplement 9,294.00$ Parent Resource Center Grant 4,131.00$ HS Program Innovation Planning Grant 50,000.00$ Chinese Educator Grant 52,000.00$ PluggedIn VA (ABE) Grant 35,000.00$ VA Preschool Initiative Startup Grant 38,050.00$ Health Profession Opportunity Grant 30,000.00$ HS Program Innovation Implementation Grant 50,000.00$ School Security Grants 703,825.00$ Positive Behavioral Interventions & Supports (PBIS) of the VA Tiered Systems of Supports (VTSS) Grants 247,044.58$ Extended School Year Planning Grant 50,000.00$ National Geographic Beyond the Walls Grant 12,285.00$ Extended School Year Start-Up Grant Year 1, 2 & 3 724,588.00$ Governor's Emergency Education Relief (GEER) Fund 195,195.00$ Jobs for Virginia Graduates (JVG) 120,000.00$ Emergency Connectivity Fund (ECF) Round 1, 2 & 3 1,138,400.00$ American Rescue Plan (ARP) Homeless II Children & Youth 17,638.00$ ARP Elementary & Secondary School Emergency Relief (ESSER) III State Set-Aside (Unfinished Learning, Before & After School & Summer Pgm)470,122.00$ American Rescue Plan Act (ARPA) Coronavirus State & Local Fiscal Recovery Fund (CSLFRF) Ventilation Improvement 749,954.00$ School-Based Mental Health Workforce Grant 427,405.42$ Epidemiology & Lab Capacity for Infectious Diseases (ELC) Grant 17,402.00$ Community Schools Grant 133,000.00$ Education for Homeless Grant 3,000.00$ SparkForce Summer Manufacturing Camp Grant 26,000.00$ SparkForce Summer Inclusion Manufacturing Camp Grant 50,000.00$ Youth Tobacco Use Prevention Grant 159,000.00$ ACSE Robotics & Multilingual Supports in K-5 Grant 63,849.00$ ACSE AP Computer Science Expansion Microgrant 20,000.00$ ACSE Connecting Early Computer Science Learning to Middle School Pathways through Robotics Grant 65,000.00$ Claude Moore Foundation EMT Grant 58,058.00$ Removing Barriers to Academic Achievement Microgrant 10,000.00$ New Horizons Healthcare Partnership 48,130.00$ Extended School Year Planning Grant - EL and SWD students 300,000.00$ School-Based Mental Health Telehealth Services Grant 127,500.00$ Mathematics Innovation Grant 203,848.00$ Comprehensive Literacy State Development (CLSD) Grant 520,488.00$ Middle School Math Acceleration Grant 4,560.00$ 8,719,695.00$ Competitive Grants Received since 2013 Page 115 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund REVENUE Locations 110 - Central Instruction Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 30-110-00-00-9-000- 61000 Sales Tax 1 Cent 4,518,864.28 4,091,298.74 4,049,988.76 3,995,232.00 4,031,724.00 36,492.00 30-110-00-00-9-000- 61003 Sales Tax 1/8 Cent 513,926.28 509,638.26 506,514.46 570,747.00 575,961.00 5,214.00 30-110-00-00-9-000- 61006 Basic Aid 11,529,293.00 14,737,387.00 16,580,958.00 16,813,790.00 20,636,892.00 3,823,102.00 30-110-00-00-9-000- 61009 Vocational Education 238,061.00 273,340.00 363,276.00 358,184.00 485,976.00 127,792.00 30-110-00-00-9-000- 61012 Gifted Education 124,699.00 143,178.00 156,038.00 153,851.00 171,521.00 17,670.00 30-110-00-00-9-000- 61015 Special Education 1,394,358.00 1,600,992.00 1,913,906.00 2,104,582.00 2,130,289.00 25,707.00 30-110-00-00-9-000- 61018 Textbooks (SOQ)300,138.00 344,617.00 390,437.00 384,964.00 414,275.00 29,311.00 30-110-00-00-9-000- 61019 At Risk (SOQ).00 .00 1,622,304.00 1,797,983.00 2,798,013.00 1,000,030.00 30-110-00-00-9-000- 61021 Prevention, Intervention, Remediation 310,613.00 356,644.00 .00 .00 .00 .00 30-110-00-00-9-000- 61024 English as 2nd Language 159,789.00 156,918.00 326,069.00 365,328.00 408,897.00 43,569.00 30-110-00-00-9-000- 61027 Remedial Summer School-SOQ 70,495.00 60,214.00 132,888.00 132,888.00 83,566.00 (49,322.00) 30-110-00-00-9-000- 61030 SOQ Position Bonus Payment .00 .00 388,929.00 .00 .00 .00 30-110-00-00-9-000- 61050 VRS Teacher Retirement Reimb- Instructional 1,691,368.00 1,942,016.00 1,923,659.00 1,896,693.00 1,847,747.00 (48,946.00) 30-110-00-00-9-000- 61053 FICA Reimb - Instructional 725,520.00 833,037.00 894,782.00 882,239.00 990,143.00 107,904.00 30-110-00-00-9-000- 61056 VRS Group Life Insurance Reimb - Instructional 52,147.00 59,875.00 56,076.00 55,290.00 54,575.00 (715.00) 30-110-00-00-9-000- 61101 At Risk (Incentive Funded)305,168.00 17,287.00 .00 .00 .00 .00 30-110-00-00-9-000- 61104 Virginia Workplace Readiness Skills Assessment 1,101.71 970.59 879.11 1,225.00 1,225.00 .00 30-110-00-00-9-000- 61111 Supplemental GF Payments in Lieu of Food and Hygiene Tax 286,523.00 683,376.00 698,742.00 700,857.00 696,590.00 (4,267.00) 30-110-00-00-9-000- 61112 VPSA Technology Grant 206,000.00 206,000.00 206,000.00 206,000.00 206,000.00 .00 30-110-00-00-9-000- 61113 Compensation Supplement 731,048.00 2,135,956.00 625,216.00 1,292,265.00 469,137.00 (823,128.00) 30-110-00-00-9-000- 61114 Rebenchmarking Hold Harmless 442,198.17 334,037.00 .00 .00 .00 .00 Page 116 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund REVENUE Locations 110 - Central Instruction Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 30-110-00-00-9-000- 61115 Adult Education .00 24,382.71 2.90 49,443.00 49,443.00 .00 30-110-00-00-9-000- 61124 Homebound 6,334.00 345.49 .00 .00 2,562.00 2,562.00 30-110-00-00-9-000- 61306 Regular Foster Care 71,302.00 72,398.00 64,508.00 274,619.00 210,260.00 (64,359.00) 30-110-00-00-9-000- 61315 Early Reading Intervention 101,021.00 143,309.00 84,037.00 84,037.00 139,774.00 55,737.00 30-110-00-00-9-000- 61318 Spec Ed - Regional Prog Tuition Reimb 442,320.00 558,954.00 602,737.00 589,567.00 601,223.00 11,656.00 30-110-00-00-9-000- 61321 Career & Technical Ed - Equipment 12,935.67 11,812.72 11,049.18 11,813.00 11,049.00 (764.00) 30-110-00-00-9-000- 61327 Spec Ed - Foster Care 147,106.04 201,375.00 166,731.00 .00 .00 .00 30-110-00-00-9-000- 61330 At Risk (Lottery Funded)336,103.00 745,307.00 818,290.00 639,527.00 739,365.00 99,838.00 30-110-00-00-9-000- 61336 K-3 Primary Class Size Reduction 202,036.00 189,191.00 232,240.00 225,775.00 434,615.00 208,840.00 30-110-00-00-9-000- 61342 Mentor Teacher Program 699.00 494.00 283.00 283.00 476.00 193.00 30-110-00-00-9-000- 61354 Industry Certification Costs 4,752.51 4,186.91 3,792.29 7,275.00 7,275.00 .00 30-110-00-00-9-000- 61355 CTE STEM-H Industry Credentials 1,784.69 1,572.29 1,245.00 2,000.00 2,000.00 .00 30-110-00-00-9-000- 61357 Project Graduation - Senior Year 6,899.00 6,899.00 6,626.00 6,626.00 9,308.00 2,682.00 30-110-00-00-9-000- 61363 SOL Algebra Readiness Grant 47,790.00 50,096.00 77,630.00 77,629.00 86,036.00 8,407.00 30-110-00-00-9-000- 61369 Supplemental Lottery Per Pupil Allocation 915,948.00 1,054,103.00 1,088,097.00 965,087.00 1,083,710.00 118,623.00 30-110-00-00-9-000- 61400 Natl Board Certification Bonus 62,500.00 52,500.00 42,500.00 62,500.00 40,000.00 (22,500.00) 30-110-00-00-9-000- 61415 DMAS State Healthcare - Medicaid 38,343.69 126,013.36 252,115.46 35,000.00 57,500.00 22,500.00 30-110-00-00-9-000- 61550 ARPA Bonus Payments to School Divisions 387,066.34 .00 .00 .00 .00 .00 30-110-00-00-9-000- 62300 Adult Basic Ed 84.002 .00 .00 9,822.84 .00 .00 .00 30-110-00-00-9-000- 63018 Inception of Lease - Other Financing Source 131,663.14 .00 .00 .00 .00 .00 30-110-00-00-9-000- 63019 Inception of Subscriptions - Other Financing Sources 131,496.76 34,059.30 54,895.65 .00 .00 .00 Page 117 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund REVENUE Locations 110 - Central Instruction Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 30-110-00-00-9-000- 63020 Sale Of Property/Equipment 14,342.62 8,838.56 14,030.24 8,000.00 8,000.00 .00 30-110-00-00-9-000- 63050 Miscellaneous Income 3,537.41 45,599.90 18,629.16 20,000.00 20,000.00 .00 30-110-00-00-9-000- 63115 Alternative Ed Program Reimbursement 93,561.00 100,576.00 72,351.00 74,108.00 46,446.00 (27,662.00) 30-110-00-00-9-000- 63200 Tuition - Non Resident Day Student 179,049.96 150,553.66 162,510.39 195,000.00 195,000.00 .00 30-110-00-00-9-000- 63203 Tuition – Non Resident ISN .00 240.80 .00 .00 .00 .00 30-110-00-00-9-000- 63210 Tuition - Summer School 4,752.50 37,374.45 65,183.78 25,000.00 25,000.00 .00 30-110-00-00-9-000- 63215 VWCC - Dual Enrollment Reimb 40,057.50 60,092.00 72,410.23 80,000.00 20,000.00 (60,000.00) 30-110-00-00-9-000- 63230 Driver Education Fees 23,375.00 21,180.00 20,192.11 25,000.00 25,000.00 .00 30-110-00-00-9-000- 63235 AP Exam Fees 402.00 218.00 1,220.20 .00 .00 .00 30-110-00-00-9-000- 63245 Technology Use Fees 2,260.00 2,894.10 1,610.52 .00 .00 .00 30-110-00-00-9-000- 63270 New Horizons Healthcare Partnership .00 .00 35,338.73 59,502.00 63,643.00 4,141.00 30-110-00-00-9-000- 63300 Indirect Cost Recovery - Food Service .00 .00 236,994.37 .00 .00 .00 30-110-00-00-9-000- 63590 School Bus Pupil Transportation 88,799.56 81,736.58 73,385.35 .00 30,000.00 30,000.00 30-110-00-00-9-000- 63595 School Bus Operation Other Income 4,484.46 5,352.81 13,446.74 .00 .00 .00 30-110-00-00-9-000- 63598 Facilities Rental 22,926.42 23,330.68 24,437.50 19,500.00 19,500.00 .00 30-110-00-00-9-000- 63599 Broadband Lease 25,474.00 26,238.23 27,024.96 27,786.00 28,620.00 834.00 30-110-00-00-9-000- 63601 Insurance Adj/Refunds/Rebates 34,185.64 50,444.52 42,863.19 5,000.00 14,900.00 9,900.00 30-110-00-00-9-000- 63610 Lease Revenue 24,099.09 24,099.09 24,099.09 .00 .00 .00 30-110-00-00-9-000- 63611 Lease Interest Revenue 16,347.14 16,025.25 15,665.99 .00 .00 .00 30-110-00-00-9-000- 63612 Lease Revenue Offset (25,412.00)(26,173.23)(26,958.97).00 .00 .00 30-110-00-00-9-000- 69999 Contingencies .00 .00 .00 50,000.00 50,000.00 .00 Page 118 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund REVENUE Locations 110 - Central Instruction Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue Totals $27,201,653.58 $32,392,401.77 $35,247,699.23 $35,332,195.00 $40,023,236.00 $4,691,041.00 Level 9 - District Wide Totals $27,201,653.58 $32,392,401.77 $35,247,699.23 $35,332,195.00 $40,023,236.00 $4,691,041.00 Sub-Function 00 - Revenues Totals $27,201,653.58 $32,392,401.77 $35,247,699.23 $35,332,195.00 $40,023,236.00 $4,691,041.00 Function 00 - Revenue Totals $27,201,653.58 $32,392,401.77 $35,247,699.23 $35,332,195.00 $40,023,236.00 $4,691,041.00 Locations 110 - Central Instruction Totals $27,201,653.58 $32,392,401.77 $35,247,699.23 $35,332,195.00 $40,023,236.00 $4,691,041.00 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 21,797,899.00 22,896,130.00 23,781,130.00 24,213,041.00 24,813,041.00 600,000.00 30-170-67-67-9-720- 63006 Transfer From General Fund-Meals Tax 258,012.04 355,788.34 .00 .00 .00 .00 Program 720 - Intra Agency Fund Totals $22,055,911.04 $23,251,918.34 $23,781,130.00 $24,213,041.00 $24,813,041.00 $600,000.00 Level 9 - District Wide Totals $22,055,911.04 $23,251,918.34 $23,781,130.00 $24,213,041.00 $24,813,041.00 $600,000.00 Sub-Function 67 - Debt Service & Transfers Totals $22,055,911.04 $23,251,918.34 $23,781,130.00 $24,213,041.00 $24,813,041.00 $600,000.00 Function 67 - Debt Service & Fund Transfers Totals $22,055,911.04 $23,251,918.34 $23,781,130.00 $24,213,041.00 $24,813,041.00 $600,000.00 Locations 170 - Non-Departmental Totals $22,055,911.04 $23,251,918.34 $23,781,130.00 $24,213,041.00 $24,813,041.00 $600,000.00 REVENUE TOTALS $49,257,564.62 $55,644,320.11 $59,028,829.23 $59,545,236.00 $64,836,277.00 $5,291,041.00 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 4,649.25 3,638.04 3,094.01 4,860.00 4,860.00 .00 30-110-61-10-2-110- 72100 FICA 738.16 278.26 236.73 372.00 372.00 .00 30-110-61-10-2-110- 73037 Contractual Services - Other .00 2,173,315.70 183.00 1,254,041.00 300.00 (1,253,741.00) 30-110-61-10-2-110- 73190 Safe Splash Program YMCA 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 .00 30-110-61-10-2-110- 73285 Strings Program 300.00 696.00 300.00 2,250.00 2,250.00 .00 Page 119 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-110-61-10-2-110- 75529 Travel-Itinerant 10.50 .00 .00 .00 .00 .00 30-110-61-10-2-110- 76070 Parent Involvement .00 233.73 207.90 600.00 600.00 .00 30-110-61-10-2-110- 76130 Textbooks 68,084.40 143,309.39 148,479.72 190,102.00 341,124.00 151,022.00 30-110-61-10-2-110- 76210 Character Education 1,609.47 1,302.78 .00 1,300.00 1,300.00 .00 30-110-61-10-2-110- 76250 Enrichment 16,832.40 6,056.89 4,236.99 13,900.00 13,900.00 .00 30-110-61-10-2-110- 76265 Family Life .00 .00 .00 100.00 100.00 .00 30-110-61-10-2-110- 76370 Reading Intervention 10,077.62 9,060.76 7,476.55 9,320.00 9,320.00 .00 30-110-61-10-2-110- 79999 Contingencies .00 .00 .00 50,000.00 50,000.00 .00 Program 110 - Regular Instruction Totals $104,701.80 $2,340,291.55 $166,614.90 $1,529,245.00 $426,526.00 ($1,102,719.00) Program 111 - Remedial-School Day 30-110-61-10-2-111- 71120 Compensation-Instructional Salaries 1,617.00 1,441.00 .00 9,152.00 9,152.00 .00 30-110-61-10-2-111- 72100 FICA 123.74 110.28 .00 701.00 701.00 .00 Program 111 - Remedial-School Day Totals $1,740.74 $1,551.28 $0.00 $9,853.00 $9,853.00 $0.00 Program 115 - Testing 30-110-61-10-2-115- 71120 Compensation-Instructional Salaries 17.00 .00 17.00 400.00 400.00 .00 30-110-61-10-2-115- 72100 FICA 1.30 .00 1.30 31.00 31.00 .00 30-110-61-10-2-115- 73205 Software Licensing Fees 28,778.36 8,260.00 32,393.08 61,085.00 .00 (61,085.00) 30-110-61-10-2-115- 73225 Professional Development - Conferences 2,648.00 865.80 70.77 550.00 550.00 .00 30-110-61-10-2-115- 76455 Testing Materials-Assessment 4,315.71 846.56 296.28 500.00 500.00 .00 Program 115 - Testing Totals $35,760.37 $9,972.36 $32,778.43 $62,566.00 $1,481.00 ($61,085.00) Program 120 - Special Education 30-110-61-10-2-120- 71146 Compensation - ELL 104,429.92 .00 .00 .00 .00 .00 30-110-61-10-2-120- 71153 Compensation-Instructional Asst ELL .00 150.00 .00 .00 .00 .00 Page 120 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 30-110-61-10-2-120- 71665 Bonus Payments To Teachers 6,966.00 .00 .00 .00 .00 .00 30-110-61-10-2-120- 72100 FICA 8,368.78 .00 .00 .00 .00 .00 30-110-61-10-2-120- 72210 VRS Pension Contribution 8,447.90 904.41 .00 .00 .00 .00 30-110-61-10-2-120- 72220 VRS Hybrid Pension Contribution 8,100.90 .00 .00 .00 .00 .00 30-110-61-10-2-120- 72300 Group Health and Dental Insurance 15,591.44 146.44 .00 .00 .00 .00 30-110-61-10-2-120- 72400 VRS Group Life Insurance 1,334.20 .00 .00 .00 .00 .00 30-110-61-10-2-120- 72510 Hybrid Disability Insurance 116.00 .00 .00 .00 .00 .00 30-110-61-10-2-120- 72750 VRS Retiree Health Care Credit 1,204.80 .00 .00 .00 .00 .00 30-110-61-10-2-120- 73010 Autism Support Services 76,020.31 24,789.39 3,998.48 20,600.00 20,600.00 .00 30-110-61-10-2-120- 73037 Contractual Services - Other 3,287.95 151,151.69 57,674.14 35,000.00 153,314.00 118,314.00 30-110-61-10-2-120- 73255 Professional Development 1,509.29 .00 4,273.30 5,000.00 5,000.00 .00 30-110-61-10-2-120- 73275 Therapeutic Services -Sp Ed 174,009.12 170,707.20 141,738.19 160,000.00 160,000.00 .00 30-110-61-10-2-120- 75529 Travel-Itinerant .00 .00 .00 500.00 500.00 .00 30-110-61-10-2-120- 76431 Special Ed - General 10,685.81 21,723.31 5,596.12 12,350.00 12,350.00 .00 30-110-61-10-2-120- 76438 Supplies - EL 4,140.36 195.00 .00 .00 .00 .00 30-110-61-10-2-120- 76455 Testing Materials-Assessment 4,800.06 18.99 7,801.76 4,000.00 4,000.00 .00 Program 120 - Special Education Totals $429,012.84 $369,786.43 $221,081.99 $237,450.00 $355,764.00 $118,314.00 Program 123 - ELL 30-110-61-10-2-123- 71146 Compensation - ELL .00 96,693.72 176,488.52 195,293.00 261,576.00 66,283.00 30-110-61-10-2-123- 71153 Compensation-Instructional Asst ELL .00 934.50 10,357.50 .00 .00 .00 30-110-61-10-2-123- 71665 Bonus Payments To Teachers .00 .00 4,644.00 .00 .00 .00 Page 121 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 123 - ELL 30-110-61-10-2-123- 72100 FICA .00 7,101.87 12,897.22 14,940.00 20,011.00 5,071.00 30-110-61-10-2-123- 72210 VRS Pension Contribution .00 8,105.65 17,468.60 9,100.00 28,535.00 19,435.00 30-110-61-10-2-123- 72220 VRS Hybrid Pension Contribution .00 8,640.06 9,611.28 21,234.00 12,229.00 (9,005.00) 30-110-61-10-2-123- 72300 Group Health and Dental Insurance .00 17,448.00 29,216.16 14,924.00 14,924.00 .00 30-110-61-10-2-123- 72400 VRS Group Life Insurance .00 1,423.04 2,091.00 2,154.00 2,766.00 612.00 30-110-61-10-2-123- 72510 Hybrid Disability Insurance .00 123.72 129.20 .00 471.00 471.00 30-110-61-10-2-123- 72750 VRS Retiree Health Care Credit .00 1,285.00 2,144.20 2,208.00 2,297.00 89.00 30-110-61-10-2-123- 76438 Supplies - EL .00 3,688.11 2,942.30 5,000.00 5,000.00 .00 30-110-61-10-2-123- 76455 Testing Materials-Assessment .00 6,339.39 .00 .00 .00 .00 Program 123 - ELL Totals $0.00 $151,783.06 $267,989.98 $264,853.00 $347,809.00 $82,956.00 Program 127 - Regional Sp Ed Program 30-110-61-10-2-127- 73297 Tuition - Regional Sp Ed Program .00 73,182.23 74,273.63 30,000.00 30,000.00 .00 Program 127 - Regional Sp Ed Program Totals $0.00 $73,182.23 $74,273.63 $30,000.00 $30,000.00 $0.00 Program 128 - Risk Reduction 30-110-61-10-2-128- 71120 Compensation-Instructional Salaries 8,952.67 12,596.36 .00 200.00 200.00 .00 30-110-61-10-2-128- 71151 Compensation-Instructional Asst 12,708.17 12,434.02 4,825.66 9,899.00 10,452.00 553.00 30-110-61-10-2-128- 72100 FICA 1,597.75 1,914.91 369.15 773.00 800.00 27.00 30-110-61-10-2-128- 73037 Contractual Services - Other .00 2,650.00 .00 .00 .00 .00 Program 128 - Risk Reduction Totals $23,258.59 $29,595.29 $5,194.81 $10,872.00 $11,452.00 $580.00 Program 140 - Gifted 30-110-61-10-2-140- 71120 Compensation-Instructional Salaries 63,864.96 63,235.84 66,632.31 67,951.00 68,611.00 660.00 30-110-61-10-2-140- 71665 Bonus Payments To Teachers 1,393.20 .00 1,393.20 .00 .00 .00 Page 122 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 140 - Gifted 30-110-61-10-2-140- 72100 FICA 4,898.03 4,391.46 4,651.39 5,198.00 5,249.00 51.00 30-110-61-10-2-140- 72210 VRS Pension Contribution 10,614.40 10,503.22 9,374.71 11,293.00 10,717.00 (576.00) 30-110-61-10-2-140- 72300 Group Health and Dental Insurance 8,576.16 10,702.52 10,029.36 8,860.00 8,860.00 .00 30-110-61-10-2-140- 72400 VRS Group Life Insurance 855.80 846.84 778.50 802.00 727.00 (75.00) 30-110-61-10-2-140- 72750 VRS Retiree Health Care Credit 772.80 764.72 798.20 822.00 604.00 (218.00) 30-110-61-10-2-140- 76280 Gifted 6,225.34 8,083.83 4,831.49 5,600.00 5,600.00 .00 Program 140 - Gifted Totals $97,200.69 $98,528.43 $98,489.16 $100,526.00 $100,368.00 ($158.00) Level 2 - Elementary Totals $691,675.03 $3,074,690.63 $866,422.90 $2,245,365.00 $1,283,253.00 ($962,112.00) Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-10-3-110- 73018 Career - Tech Testing 7,638.91 6,729.79 6,008.40 29,500.00 29,500.00 .00 30-110-61-10-3-110- 73037 Contractual Services - Other 175.00 524,048.74 784.00 303,205.00 7,800.00 (295,405.00) 30-110-61-10-3-110- 73050 Drivers Education Services 82,778.00 57,797.00 70,572.00 95,873.00 95,873.00 .00 30-110-61-10-3-110- 73090 Nursing Education Services .00 .00 29,171.00 .00 31,325.00 31,325.00 30-110-61-10-3-110- 73162 Subscription Offset (53,413.09).00 .00 .00 .00 .00 30-110-61-10-3-110- 73295 Tuition VWCC 46,001.43 71,962.20 84,211.44 115,000.00 35,000.00 (80,000.00) 30-110-61-10-3-110- 76035 CPR/AED Recertification .00 .00 .00 800.00 800.00 .00 30-110-61-10-3-110- 76042 Distinguished Scholars 26,500.00 27,000.00 31,500.00 28,000.00 28,000.00 .00 30-110-61-10-3-110- 76070 Parent Involvement .00 .00 .00 250.00 250.00 .00 30-110-61-10-3-110- 76130 Textbooks 152,887.68 51,773.21 119,691.45 152,888.00 152,888.00 .00 30-110-61-10-3-110- 76250 Enrichment 164.46 1,912.00 461.63 .00 .00 .00 30-110-61-10-3-110- 76345 Mathematics 113.85 .00 .00 .00 .00 .00 Page 123 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-10-3-110- 78075 Inception of Subscription - Capital Outlay 53,413.09 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $316,259.33 $741,222.94 $342,399.92 $725,516.00 $381,436.00 ($344,080.00) Program 111 - Remedial-School Day 30-110-61-10-3-111- 71120 Compensation-Instructional Salaries 687.50 1,034.00 .00 2,684.00 2,684.00 .00 30-110-61-10-3-111- 72100 FICA 52.60 79.10 .00 206.00 206.00 .00 30-110-61-10-3-111- 73037 Contractual Services - Other 2,155.00 1,755.00 1,764.50 6,626.00 9,308.00 2,682.00 Program 111 - Remedial-School Day Totals $2,895.10 $2,868.10 $1,764.50 $9,516.00 $12,198.00 $2,682.00 Program 115 - Testing 30-110-61-10-3-115- 71120 Compensation-Instructional Salaries 743.75 3,914.25 2,116.50 3,500.00 3,500.00 .00 30-110-61-10-3-115- 72100 FICA 56.91 299.45 161.91 268.00 268.00 .00 30-110-61-10-3-115- 73205 Software Licensing Fees 9,528.21 9,929.64 20,100.81 18,565.00 1,000.00 (17,565.00) 30-110-61-10-3-115- 73225 Professional Development - Conferences 32.00 139.57 31.15 1,000.00 1,000.00 .00 30-110-61-10-3-115- 76455 Testing Materials-Assessment 14,592.54 1,306.57 6,201.62 14,820.00 14,820.00 .00 Program 115 - Testing Totals $24,953.41 $15,589.48 $28,611.99 $38,153.00 $20,588.00 ($17,565.00) Program 120 - Special Education 30-110-61-10-3-120- 71110 Compensation-Administrative 30,784.13 3,141.00 .00 .00 .00 .00 30-110-61-10-3-120- 71146 Compensation - ELL 62,824.00 .00 .00 .00 .00 .00 30-110-61-10-3-120- 71153 Compensation-Instructional Asst ELL .00 30.00 .00 .00 .00 .00 30-110-61-10-3-120- 71665 Bonus Payments To Teachers 774.00 .00 .00 .00 .00 .00 30-110-61-10-3-120- 72100 FICA 7,033.59 243.01 .00 1,368.00 .00 (1,368.00) 30-110-61-10-3-120- 72210 VRS Pension Contribution 16,333.47 569.49 .00 .00 .00 .00 30-110-61-10-3-120- 72300 Group Health and Dental Insurance 8,886.52 16.60 .00 .00 .00 .00 Page 124 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 120 - Special Education 30-110-61-10-3-120- 72400 VRS Group Life Insurance 1,316.93 45.92 .00 .00 .00 .00 30-110-61-10-3-120- 72750 VRS Retiree Health Care Credit 1,189.19 41.46 .00 .00 .00 .00 30-110-61-10-3-120- 73010 Autism Support Services 3,487.50 2,226.70 1,787.62 5,000.00 5,000.00 .00 30-110-61-10-3-120- 73037 Contractual Services - Other .00 30,397.03 19,871.88 20,000.00 20,000.00 .00 30-110-61-10-3-120- 73255 Professional Development 5,128.63 .00 2,413.80 2,498.00 2,498.00 .00 30-110-61-10-3-120- 73275 Therapeutic Services -Sp Ed 56,033.85 45,285.09 57,741.71 47,500.00 151,314.00 103,814.00 30-110-61-10-3-120- 73810 Tuition - Other Entities In-State .00 8,986.45 12,210.00 18,000.00 22,800.00 4,800.00 30-110-61-10-3-120- 76431 Special Ed - General 7,594.12 19,523.47 544.43 1,200.00 2,200.00 1,000.00 30-110-61-10-3-120- 76438 Supplies - EL 1,551.24 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $202,937.17 $110,506.22 $94,569.44 $95,566.00 $203,812.00 $108,246.00 Program 121 - Alternative Education 30-110-61-10-3-121- 71120 Compensation-Instructional Salaries 56,526.00 60,157.68 121,456.54 124,478.00 128,086.00 3,608.00 30-110-61-10-3-121- 71151 Compensation-Instructional Asst 30,372.97 7,116.76 6,336.81 8,493.00 20,000.00 11,507.00 30-110-61-10-3-121- 71665 Bonus Payments To Teachers .00 .00 3,792.59 .00 .00 .00 30-110-61-10-3-121- 72100 FICA 6,127.70 4,925.89 9,762.06 10,172.00 11,329.00 1,157.00 30-110-61-10-3-121- 72210 VRS Pension Contribution 5,041.80 874.12 8,270.10 6,630.00 6,939.00 309.00 30-110-61-10-3-121- 72220 VRS Hybrid Pension Contribution 9,394.60 9,992.24 11,095.88 15,470.00 16,192.00 722.00 30-110-61-10-3-121- 72300 Group Health and Dental Insurance 19,124.96 10,911.76 18,690.72 9,943.00 9,943.00 .00 30-110-61-10-3-121- 72400 VRS Group Life Insurance 1,163.90 876.10 1,426.00 1,569.00 1,570.00 1.00 30-110-61-10-3-121- 72510 Hybrid Disability Insurance 134.50 143.08 149.10 155.00 186.00 31.00 30-110-61-10-3-121- 72750 VRS Retiree Health Care Credit 1,051.10 791.10 1,462.30 1,609.00 1,303.00 (306.00) Page 125 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 121 - Alternative Education 30-110-61-10-3-121- 76435 Supplies - Instructional .00 468.44 2,404.97 4,000.00 4,000.00 .00 Program 121 - Alternative Education Totals $128,937.53 $96,257.17 $184,847.07 $182,519.00 $199,548.00 $17,029.00 Program 122 - Dropout Prevention 30-110-61-10-3-122- 71120 Compensation-Instructional Salaries 23,351.20 24,950.98 24,624.06 25,166.00 25,411.00 245.00 30-110-61-10-3-122- 71665 Bonus Payments To Teachers 4,644.00 .00 1,548.00 .00 .00 .00 30-110-61-10-3-122- 72100 FICA 1,816.64 1,548.36 1,994.99 1,925.00 1,944.00 19.00 30-110-61-10-3-122- 72220 VRS Hybrid Pension Contribution 3,867.30 4,109.22 3,716.32 4,183.00 3,969.00 (214.00) 30-110-61-10-3-122- 72300 Group Health and Dental Insurance 8,879.68 9,241.68 .00 6,960.00 6,960.00 .00 30-110-61-10-3-122- 72400 VRS Group Life Insurance 311.80 331.30 288.30 297.00 269.00 (28.00) 30-110-61-10-3-122- 72510 Hybrid Disability Insurance 55.40 58.82 58.20 60.00 73.00 13.00 30-110-61-10-3-122- 72750 VRS Retiree Health Care Credit 281.60 299.14 295.60 305.00 224.00 (81.00) Program 122 - Dropout Prevention Totals $43,207.62 $40,539.50 $32,525.47 $38,896.00 $38,850.00 ($46.00) Program 123 - ELL 30-110-61-10-3-123- 71110 Compensation-Administrative .00 34,990.25 .00 26,779.00 .00 (26,779.00) 30-110-61-10-3-123- 71146 Compensation - ELL .00 66,596.64 97,180.67 106,550.00 72,231.00 (34,319.00) 30-110-61-10-3-123- 71153 Compensation-Instructional Asst ELL .00 435.00 2,790.00 .00 2,800.00 2,800.00 30-110-61-10-3-123- 71665 Bonus Payments To Teachers .00 .00 2,167.20 .00 .00 .00 30-110-61-10-3-123- 72100 FICA .00 7,737.16 7,688.38 10,200.00 5,740.00 (4,460.00) 30-110-61-10-3-123- 72210 VRS Pension Contribution .00 16,820.42 13,733.78 22,159.00 11,720.00 (10,439.00) 30-110-61-10-3-123- 72300 Group Health and Dental Insurance .00 9,227.92 12,330.82 8,667.00 8,667.00 .00 30-110-61-10-3-123- 72400 VRS Group Life Insurance .00 1,356.20 1,140.46 1,573.00 795.00 (778.00) 30-110-61-10-3-123- 72750 VRS Retiree Health Care Credit .00 1,224.64 1,169.52 1,613.00 660.00 (953.00) Page 126 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 123 - ELL 30-110-61-10-3-123- 76438 Supplies - EL .00 526.33 666.94 1,250.00 1,250.00 .00 Program 123 - ELL Totals $0.00 $138,914.56 $138,867.77 $178,791.00 $103,863.00 ($74,928.00) Program 128 - Risk Reduction 30-110-61-10-3-128- 71120 Compensation-Instructional Salaries 24,929.43 22,596.29 22,813.33 15,000.00 24,440.00 9,440.00 30-110-61-10-3-128- 71151 Compensation-Instructional Asst 274.48 .00 .00 .00 .00 .00 30-110-61-10-3-128- 72100 FICA 1,928.12 1,728.63 1,745.22 1,148.00 1,871.00 723.00 30-110-61-10-3-128- 73037 Contractual Services - Other 24,460.88 15,301.72 30,347.24 30,600.00 30,600.00 .00 30-110-61-10-3-128- 75529 Travel-Itinerant .00 .00 .00 500.00 500.00 .00 30-110-61-10-3-128- 76435 Supplies - Instructional 7,022.37 4,140.41 12,997.10 16,000.00 16,000.00 .00 Program 128 - Risk Reduction Totals $58,615.28 $43,767.05 $67,902.89 $63,248.00 $73,411.00 $10,163.00 Program 140 - Gifted 30-110-61-10-3-140- 71120 Compensation-Instructional Salaries 21,288.24 21,078.56 22,210.73 22,651.00 22,870.00 219.00 30-110-61-10-3-140- 71665 Bonus Payments To Teachers 464.40 .00 464.40 .00 .00 .00 30-110-61-10-3-140- 72100 FICA 1,632.77 1,463.87 1,550.48 1,733.00 1,750.00 17.00 30-110-61-10-3-140- 72210 VRS Pension Contribution 3,538.10 3,501.06 3,124.90 3,765.00 3,572.00 (193.00) 30-110-61-10-3-140- 72300 Group Health and Dental Insurance 2,858.70 3,567.58 3,343.20 5,360.00 5,360.00 .00 30-110-61-10-3-140- 72400 VRS Group Life Insurance 285.20 282.32 259.50 267.00 242.00 (25.00) 30-110-61-10-3-140- 72750 VRS Retiree Health Care Credit 257.60 254.90 266.10 274.00 201.00 (73.00) 30-110-61-10-3-140- 73300 Tuition-Gov School 78,287.00 82,730.00 77,578.00 84,960.00 84,960.00 .00 30-110-61-10-3-140- 76280 Gifted 250.68 262.82 1,323.91 1,500.00 1,500.00 .00 Program 140 - Gifted Totals $108,862.69 $113,141.11 $110,121.22 $120,510.00 $120,455.00 ($55.00) Level 3 - Secondary Totals $886,668.13 $1,302,806.13 $1,001,610.27 $1,452,715.00 $1,154,161.00 ($298,554.00) Page 127 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 30-110-61-10-4-110- 71151 Compensation-Instructional Asst .00 .00 142.08 .00 .00 .00 30-110-61-10-4-110- 72100 FICA .00 .00 10.86 .00 .00 .00 30-110-61-10-4-110- 73037 Contractual Services - Other .00 870,157.60 33.00 491,005.00 300.00 (490,705.00) 30-110-61-10-4-110- 73255 Professional Development .00 .00 .00 1,000.00 1,000.00 .00 30-110-61-10-4-110- 73285 Strings Program .00 312.00 .00 .00 .00 .00 30-110-61-10-4-110- 76070 Parent Involvement .00 .00 .00 250.00 250.00 .00 30-110-61-10-4-110- 76130 Textbooks 39,555.42 47,777.24 81,954.96 112,663.00 112,663.00 .00 30-110-61-10-4-110- 76250 Enrichment 42.00 85.89 1,725.14 .00 .00 .00 30-110-61-10-4-110- 76265 Family Life .00 .00 .00 100.00 100.00 .00 30-110-61-10-4-110- 76345 Mathematics (30.45)491.59 247.80 3,945.00 3,945.00 .00 Program 110 - Regular Instruction Totals $39,566.97 $918,824.32 $84,113.84 $608,963.00 $118,258.00 ($490,705.00) Program 111 - Remedial-School Day 30-110-61-10-4-111- 71120 Compensation-Instructional Salaries .00 539.00 .00 2,684.00 2,684.00 .00 30-110-61-10-4-111- 72100 FICA .00 41.25 .00 206.00 206.00 .00 Program 111 - Remedial-School Day Totals $0.00 $580.25 $0.00 $2,890.00 $2,890.00 $0.00 Program 115 - Testing 30-110-61-10-4-115- 71120 Compensation-Instructional Salaries .00 .00 .00 2,000.00 2,000.00 .00 30-110-61-10-4-115- 72100 FICA .00 .00 .00 153.00 153.00 .00 30-110-61-10-4-115- 73205 Software Licensing Fees 13,591.41 2,550.00 29,305.46 24,253.00 .00 (24,253.00) 30-110-61-10-4-115- 73225 Professional Development - Conferences 32.00 80.16 84.56 1,000.00 1,000.00 .00 30-110-61-10-4-115- 76455 Testing Materials-Assessment 3,129.64 62.55 48.06 3,720.00 3,720.00 .00 Program 115 - Testing Totals $16,753.05 $2,692.71 $29,438.08 $31,126.00 $6,873.00 ($24,253.00) Page 128 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 120 - Special Education 30-110-61-10-4-120- 71146 Compensation - ELL 35,751.73 .00 .00 .00 .00 .00 30-110-61-10-4-120- 71153 Compensation-Instructional Asst ELL .00 37.50 .00 .00 .00 .00 30-110-61-10-4-120- 72100 FICA 2,637.23 2.87 .00 .00 .00 .00 30-110-61-10-4-120- 72220 VRS Hybrid Pension Contribution 9,233.80 .00 .00 .00 .00 .00 30-110-61-10-4-120- 72400 VRS Group Life Insurance 744.50 .00 .00 .00 .00 .00 30-110-61-10-4-120- 72510 Hybrid Disability Insurance 132.20 .00 .00 .00 .00 .00 30-110-61-10-4-120- 72750 VRS Retiree Health Care Credit 672.30 .00 .00 .00 .00 .00 30-110-61-10-4-120- 73010 Autism Support Services 5,773.44 895.46 1,955.85 2,000.00 2,000.00 .00 30-110-61-10-4-120- 73037 Contractual Services - Other .00 50,472.92 25,830.65 20,000.00 119,314.00 99,314.00 30-110-61-10-4-120- 73255 Professional Development 1,131.97 .00 1,437.30 2,497.00 2,497.00 .00 30-110-61-10-4-120- 73275 Therapeutic Services -Sp Ed 51,575.04 45,240.58 44,968.76 50,000.00 50,000.00 .00 30-110-61-10-4-120- 76431 Special Ed - General 8,803.74 20,446.05 1,015.78 1,200.00 2,200.00 1,000.00 30-110-61-10-4-120- 76438 Supplies - EL 1,555.24 35.53 .00 .00 .00 .00 Program 120 - Special Education Totals $118,011.19 $117,130.91 $75,208.34 $75,697.00 $176,011.00 $100,314.00 Program 123 - ELL 30-110-61-10-4-123- 71110 Compensation-Administrative .00 .00 25,998.60 .00 27,039.00 27,039.00 30-110-61-10-4-123- 71146 Compensation - ELL .00 59,292.64 89,997.87 122,179.00 104,984.00 (17,195.00) 30-110-61-10-4-123- 71153 Compensation-Instructional Asst ELL .00 165.00 3,862.50 .00 3,900.00 3,900.00 30-110-61-10-4-123- 71665 Bonus Payments To Teachers .00 .00 2,631.60 .00 .00 .00 30-110-61-10-4-123- 72100 FICA .00 4,575.88 9,369.74 9,347.00 10,398.00 1,051.00 30-110-61-10-4-123- 72210 VRS Pension Contribution .00 .00 7,558.84 .00 5,074.00 5,074.00 Page 129 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 123 - ELL 30-110-61-10-4-123- 72220 VRS Hybrid Pension Contribution .00 9,848.24 9,718.05 16,409.00 11,839.00 (4,570.00) 30-110-61-10-4-123- 72300 Group Health and Dental Insurance .00 .00 4,254.78 9,407.00 6,274.00 (3,133.00) 30-110-61-10-4-123- 72400 VRS Group Life Insurance .00 794.00 1,357.61 1,165.00 1,148.00 (17.00) 30-110-61-10-4-123- 72510 Hybrid Disability Insurance .00 141.04 147.20 .00 31.00 31.00 30-110-61-10-4-123- 72750 VRS Retiree Health Care Credit .00 716.98 1,392.06 1,195.00 953.00 (242.00) 30-110-61-10-4-123- 73255 Professional Development .00 .00 50.00 .00 .00 .00 30-110-61-10-4-123- 76438 Supplies - EL .00 1,223.33 404.37 1,250.00 1,250.00 .00 Program 123 - ELL Totals $0.00 $76,757.11 $156,743.22 $160,952.00 $172,890.00 $11,938.00 Program 128 - Risk Reduction 30-110-61-10-4-128- 71120 Compensation-Instructional Salaries 21,358.45 3,317.30 4,788.00 .00 .00 .00 30-110-61-10-4-128- 71151 Compensation-Instructional Asst 1,222.30 .00 .00 .00 .00 .00 30-110-61-10-4-128- 71520 Compensation-Substitutes .00 .00 798.00 .00 .00 .00 30-110-61-10-4-128- 72100 FICA 1,727.46 253.75 427.33 .00 .00 .00 Program 128 - Risk Reduction Totals $24,308.21 $3,571.05 $6,013.33 $0.00 $0.00 $0.00 Program 140 - Gifted 30-110-61-10-4-140- 71120 Compensation-Instructional Salaries 56,768.76 56,209.52 59,228.65 60,401.00 60,988.00 587.00 30-110-61-10-4-140- 71665 Bonus Payments To Teachers 1,238.40 .00 1,238.40 .00 .00 .00 30-110-61-10-4-140- 72100 FICA 4,353.90 3,903.31 4,136.64 4,621.00 4,666.00 45.00 30-110-61-10-4-140- 72210 VRS Pension Contribution 9,435.00 9,336.16 8,332.99 10,039.00 9,526.00 (513.00) 30-110-61-10-4-140- 72300 Group Health and Dental Insurance 7,623.18 9,513.40 8,915.04 7,860.00 7,860.00 .00 30-110-61-10-4-140- 72400 VRS Group Life Insurance 760.70 752.66 691.90 713.00 646.00 (67.00) 30-110-61-10-4-140- 72750 VRS Retiree Health Care Credit 686.80 679.68 709.60 731.00 537.00 (194.00) Page 130 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 140 - Gifted 30-110-61-10-4-140- 76280 Gifted 947.91 508.00 4,092.80 2,000.00 2,000.00 .00 Program 140 - Gifted Totals $81,814.65 $80,902.73 $87,346.02 $86,365.00 $86,223.00 ($142.00) Level 4 - Middle Totals $280,454.07 $1,200,459.08 $438,862.83 $965,993.00 $563,145.00 ($402,848.00) Level 6 - Summer Program 112 - Remedial-Summer 30-110-61-10-6-112- 71120 Compensation-Instructional Salaries 91,492.57 52,630.54 104,848.33 349,599.00 349,599.00 .00 30-110-61-10-6-112- 72100 FICA 7,835.99 4,306.18 8,094.48 26,745.00 26,745.00 .00 30-110-61-10-6-112- 76435 Supplies - Instructional 832.19 472.65 541.48 800.00 800.00 .00 Program 112 - Remedial-Summer Totals $100,160.75 $57,409.37 $113,484.29 $377,144.00 $377,144.00 $0.00 Program 160 - Summer 30-110-61-10-6-160- 71196 Compensation - Summer School Teacher 15,503.76 13,350.00 .00 30,000.00 30,000.00 .00 30-110-61-10-6-160- 72100 FICA 1,186.04 1,227.83 .00 2,295.00 2,295.00 .00 30-110-61-10-6-160- 73037 Contractual Services - Other .00 .00 610.00 .00 .00 .00 30-110-61-10-6-160- 73162 Subscription Offset .00 (23,952.00).00 .00 .00 .00 30-110-61-10-6-160- 73303 Y Fit Purchased Services 360.00 360.00 120.00 2,100.00 2,100.00 .00 30-110-61-10-6-160- 76435 Supplies - Instructional 140.19 233.19 249.26 250.00 250.00 .00 30-110-61-10-6-160- 78075 Inception of Subscription - Capital Outlay .00 23,952.00 .00 .00 .00 .00 Program 160 - Summer Totals $17,189.99 $15,171.02 $979.26 $34,645.00 $34,645.00 $0.00 Level 6 - Summer Totals $117,350.74 $72,580.39 $114,463.55 $411,789.00 $411,789.00 $0.00 Level 7 - Adult Program 170 - Adult 30-110-61-10-7-170- 71120 Compensation-Instructional Salaries 2,670.50 23,938.80 6,762.75 45,000.00 45,000.00 .00 30-110-61-10-7-170- 71665 Bonus Payments To Teachers 1,548.00 .00 .00 .00 .00 .00 30-110-61-10-7-170- 72100 FICA 318.72 1,831.31 517.35 3,443.00 3,443.00 .00 Page 131 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 7 - Adult Program 170 - Adult 30-110-61-10-7-170- 73037 Contractual Services - Other .00 182.90 2.90 .00 .00 .00 30-110-61-10-7-170- 75202 Telephone Services .00 656.30 316.20 .00 .00 .00 Program 170 - Adult Totals $4,537.22 $26,609.31 $7,599.20 $48,443.00 $48,443.00 $0.00 Level 7 - Adult Totals $4,537.22 $26,609.31 $7,599.20 $48,443.00 $48,443.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $1,980,685.19 $5,677,145.54 $2,428,958.75 $5,124,305.00 $3,460,791.00 ($1,663,514.00) Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-110-61-21-2-110- 76285 Guidance .00 .00 195.86 250.00 250.00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $195.86 $250.00 $250.00 $0.00 Program 120 - Special Education 30-110-61-21-2-120- 76285 Guidance .00 .00 10.31 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $10.31 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $206.17 $250.00 $250.00 $0.00 Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-21-3-110- 76285 Guidance 589.00 52.25 162.31 175.00 175.00 .00 Program 110 - Regular Instruction Totals $589.00 $52.25 $162.31 $175.00 $175.00 $0.00 Program 120 - Special Education 30-110-61-21-3-120- 76285 Guidance 31.00 2.75 8.54 .00 .00 .00 Program 120 - Special Education Totals $31.00 $2.75 $8.54 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $620.00 $55.00 $170.85 $175.00 $175.00 $0.00 Page 132 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 21 - Student Guidance Level 4 - Middle Program 110 - Regular Instruction 30-110-61-21-4-110- 76285 Guidance .00 .00 162.31 175.00 175.00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $162.31 $175.00 $175.00 $0.00 Program 120 - Special Education 30-110-61-21-4-120- 76285 Guidance .00 .00 8.54 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $8.54 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $170.85 $175.00 $175.00 $0.00 Sub-Function 21 - Student Guidance Totals $620.00 $55.00 $547.87 $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 46,683.96 26,833.92 54,254.24 54,807.00 64,815.00 10,008.00 30-110-61-22-2-110- 71665 Bonus Payments To Teachers 928.80 .00 1,052.64 .00 .00 .00 30-110-61-22-2-110- 72100 FICA 3,456.70 1,891.06 4,166.95 4,193.00 4,958.00 765.00 30-110-61-22-2-110- 72210 VRS Pension Contribution 4,970.88 1,651.20 7,445.90 2,733.00 10,124.00 7,391.00 30-110-61-22-2-110- 72220 VRS Hybrid Pension Contribution 2,788.06 2,962.34 .00 6,376.00 .00 (6,376.00) 30-110-61-22-2-110- 72300 Group Health and Dental Insurance 4,478.52 3,154.41 4,563.67 1,577.00 1,577.00 .00 30-110-61-22-2-110- 72400 VRS Group Life Insurance 625.60 371.96 618.28 647.00 687.00 40.00 30-110-61-22-2-110- 72510 Hybrid Disability Insurance 39.90 42.43 .00 .00 .00 .00 30-110-61-22-2-110- 72750 VRS Retiree Health Care Credit 564.92 335.93 634.09 663.00 570.00 (93.00) Program 110 - Regular Instruction Totals $64,537.34 $37,243.25 $72,735.77 $70,996.00 $82,731.00 $11,735.00 Program 120 - Special Education 30-110-61-22-2-120- 71120 Compensation-Instructional Salaries 31,122.60 18,826.29 35,597.84 36,819.00 43,209.00 6,390.00 30-110-61-22-2-120- 71665 Bonus Payments To Teachers 619.20 .00 696.60 .00 .00 .00 30-110-61-22-2-120- 72100 FICA 2,469.01 1,638.46 2,761.85 2,817.00 3,305.00 488.00 Page 133 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 22 - Student Social Worker Level 2 - Elementary Program 120 - Special Education 30-110-61-22-2-120- 72210 VRS Pension Contribution 3,313.92 1,095.20 4,910.61 1,836.00 6,749.00 4,913.00 30-110-61-22-2-120- 72220 VRS Hybrid Pension Contribution 1,858.60 1,974.96 .00 4,284.00 .00 (4,284.00) 30-110-61-22-2-120- 72300 Group Health and Dental Insurance 2,985.74 2,092.16 2,996.33 1,000.00 1,000.00 .00 30-110-61-22-2-120- 72400 VRS Group Life Insurance 417.14 247.52 407.73 434.00 458.00 24.00 30-110-61-22-2-120- 72510 Hybrid Disability Insurance 26.60 28.26 .00 .00 .00 .00 30-110-61-22-2-120- 72750 VRS Retiree Health Care Credit 376.62 223.54 418.03 446.00 380.00 (66.00) Program 120 - Special Education Totals $43,189.43 $26,126.39 $47,788.99 $47,636.00 $55,101.00 $7,465.00 Program 125 - Parent Resource Center 30-110-61-22-2-125- 72100 FICA (18.77).00 .00 .00 .00 .00 30-110-61-22-2-125- 76435 Supplies - Instructional .00 .00 97.70 500.00 500.00 .00 Program 125 - Parent Resource Center Totals ($18.77)$0.00 $97.70 $500.00 $500.00 $0.00 Level 2 - Elementary Totals $107,708.00 $63,369.64 $120,622.46 $119,132.00 $138,332.00 $19,200.00 Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-22-3-110- 71120 Compensation-Instructional Salaries 46,683.96 26,818.92 53,830.59 54,807.00 64,815.00 10,008.00 30-110-61-22-3-110- 71665 Bonus Payments To Teachers 928.80 .00 1,052.64 .00 .00 .00 30-110-61-22-3-110- 72100 FICA 3,456.70 1,889.91 4,146.85 4,193.00 4,958.00 765.00 30-110-61-22-3-110- 72210 VRS Pension Contribution 4,970.88 1,651.20 7,424.95 2,733.00 10,124.00 7,391.00 30-110-61-22-3-110- 72220 VRS Hybrid Pension Contribution 2,788.06 2,962.34 .00 6,376.00 .00 (6,376.00) 30-110-61-22-3-110- 72300 Group Health and Dental Insurance 4,478.52 3,154.41 4,548.42 1,577.00 1,577.00 .00 30-110-61-22-3-110- 72400 VRS Group Life Insurance 625.60 371.96 616.55 647.00 687.00 40.00 30-110-61-22-3-110- 72510 Hybrid Disability Insurance 39.90 42.43 .00 .00 .00 .00 Page 134 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 22 - Student Social Worker Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-22-3-110- 72750 VRS Retiree Health Care Credit 564.92 335.93 632.31 663.00 570.00 (93.00) Program 110 - Regular Instruction Totals $64,537.34 $37,227.10 $72,252.31 $70,996.00 $82,731.00 $11,735.00 Program 120 - Special Education 30-110-61-22-3-120- 71120 Compensation-Instructional Salaries 31,122.60 17,796.29 35,597.84 36,819.00 43,209.00 6,390.00 30-110-61-22-3-120- 71665 Bonus Payments To Teachers 619.20 .00 696.60 .00 .00 .00 30-110-61-22-3-120- 72100 FICA 2,376.78 1,330.12 2,844.24 2,817.00 3,305.00 488.00 30-110-61-22-3-120- 72210 VRS Pension Contribution 3,313.92 1,095.20 4,910.71 4,284.00 6,749.00 2,465.00 30-110-61-22-3-120- 72220 VRS Hybrid Pension Contribution 1,858.58 1,974.92 .00 1,836.00 .00 (1,836.00) 30-110-61-22-3-120- 72300 Group Health and Dental Insurance 2,985.74 2,092.16 2,996.31 1,046.00 1,046.00 .00 30-110-61-22-3-120- 72400 VRS Group Life Insurance 416.92 247.56 407.83 434.00 458.00 24.00 30-110-61-22-3-120- 72510 Hybrid Disability Insurance 26.70 28.26 .00 .00 .00 .00 30-110-61-22-3-120- 72750 VRS Retiree Health Care Credit 376.50 223.50 418.04 446.00 380.00 (66.00) Program 120 - Special Education Totals $43,096.94 $24,788.01 $47,871.57 $47,682.00 $55,147.00 $7,465.00 Program 125 - Parent Resource Center 30-110-61-22-3-125- 72100 FICA (18.77).00 .00 .00 .00 .00 Program 125 - Parent Resource Center Totals ($18.77)$0.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $107,615.51 $62,015.11 $120,123.88 $118,678.00 $137,878.00 $19,200.00 Sub-Function 22 - Student Social Worker Totals $215,323.51 $125,384.75 $240,746.34 $237,810.00 $276,210.00 $38,400.00 Sub-Function 23 - Student- Homebound Level 2 - Elementary Program 124 - Homebound 30-110-61-23-2-124- 71120 Compensation-Instructional Salaries 210.00 .00 .00 3,420.00 33,420.00 30,000.00 Page 135 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 23 - Student- Homebound Level 2 - Elementary Program 124 - Homebound 30-110-61-23-2-124- 72100 FICA 16.07 .00 .00 262.00 2,557.00 2,295.00 30-110-61-23-2-124- 72220 VRS Hybrid Pension Contribution .00 .00 .00 .00 5,220.00 5,220.00 30-110-61-23-2-124- 72400 VRS Group Life Insurance .00 .00 .00 .00 354.00 354.00 30-110-61-23-2-124- 72750 VRS Retiree Health Care Credit .00 .00 .00 .00 294.00 294.00 Program 124 - Homebound Totals $226.07 $0.00 $0.00 $3,682.00 $41,845.00 $38,163.00 Level 2 - Elementary Totals $226.07 $0.00 $0.00 $3,682.00 $41,845.00 $38,163.00 Level 3 - Secondary Program 124 - Homebound 30-110-61-23-3-124- 71120 Compensation-Instructional Salaries 31,713.64 50,411.47 61,335.43 90,352.00 84,310.00 (6,042.00) 30-110-61-23-3-124- 71665 Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 30-110-61-23-3-124- 72100 FICA 2,396.34 3,789.64 4,776.44 6,912.00 6,450.00 (462.00) 30-110-61-23-3-124- 72210 VRS Pension Contribution 5,212.44 2,763.93 .00 2,962.00 .00 (2,962.00) 30-110-61-23-3-124- 72220 VRS Hybrid Pension Contribution .00 6,443.86 10,215.48 6,912.00 8,336.00 1,424.00 30-110-61-23-3-124- 72300 Group Health and Dental Insurance 5,230.24 7,946.74 6,537.80 8,582.00 8,582.00 .00 30-110-61-23-3-124- 72400 VRS Group Life Insurance 420.24 742.38 680.60 701.00 566.00 (135.00) 30-110-61-23-3-124- 72510 Hybrid Disability Insurance .00 92.28 137.30 .00 153.00 153.00 30-110-61-23-3-124- 72750 VRS Retiree Health Care Credit 379.50 670.38 698.00 719.00 470.00 (249.00) Program 124 - Homebound Totals $45,352.40 $72,860.68 $85,929.05 $117,140.00 $108,867.00 ($8,273.00) Level 3 - Secondary Totals $45,352.40 $72,860.68 $85,929.05 $117,140.00 $108,867.00 ($8,273.00) Page 136 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 23 - Student- Homebound Level 4 - Middle Program 124 - Homebound 30-110-61-23-4-124- 71120 Compensation-Instructional Salaries 378.00 .00 .00 5,000.00 5,000.00 .00 30-110-61-23-4-124- 72100 FICA 28.92 .00 .00 383.00 383.00 .00 Program 124 - Homebound Totals $406.92 $0.00 $0.00 $5,383.00 $5,383.00 $0.00 Level 4 - Middle Totals $406.92 $0.00 $0.00 $5,383.00 $5,383.00 $0.00 Sub-Function 23 - Student- Homebound Totals $45,985.39 $72,860.68 $85,929.05 $126,205.00 $156,095.00 $29,890.00 Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 2 - Elementary Program 110 - Regular Instruction 30-110-61-31-2-110- 71110 Compensation-Administrative 138,558.00 146,940.48 154,329.96 168,960.00 169,513.00 553.00 30-110-61-31-2-110- 71120 Compensation-Instructional Salaries 1,160.00 7,200.00 206,388.81 181,144.00 198,122.00 16,978.00 30-110-61-31-2-110- 71150 Compensation-Clerical 26,120.17 27,584.36 29,139.46 29,768.00 29,618.00 (150.00) 30-110-61-31-2-110- 71200 Compensation-OT 300.03 328.83 1,065.05 300.00 300.00 .00 30-110-61-31-2-110- 71522 Compensation-REWIP Retirees .00 .00 .00 .00 25,268.00 25,268.00 30-110-61-31-2-110- 71625 Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 .00 30-110-61-31-2-110- 71665 Bonus Payments To Teachers 774.00 .00 5,418.00 .00 .00 .00 30-110-61-31-2-110- 72100 FICA 12,728.43 14,019.47 30,841.01 29,175.00 32,438.00 3,263.00 30-110-61-31-2-110- 72210 VRS Pension Contribution 27,341.04 28,994.88 47,683.40 63,135.00 61,348.00 (1,787.00) 30-110-61-31-2-110- 72300 Group Health and Dental Insurance 8,529.96 8,453.64 14,991.44 20,263.00 20,263.00 .00 30-110-61-31-2-110- 72400 VRS Group Life Insurance 2,204.40 2,337.78 3,959.66 4,482.00 4,163.00 (319.00) 30-110-61-31-2-110- 72700 Workers Compensation 5,614.93 4,716.40 9,900.00 4,000.00 4,000.00 .00 30-110-61-31-2-110- 72750 VRS Retiree Health Care Credit 1,990.56 2,110.92 4,060.24 4,596.00 3,456.00 (1,140.00) 30-110-61-31-2-110- 72800 Termination Pay for Vac/Sick Leave .00 .00 3,867.52 .00 .00 .00 30-110-61-31-2-110- 72850 OPEB ARC 5,720.00 5,641.00 8,639.00 .00 .00 .00 Page 137 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 2 - Elementary Program 110 - Regular Instruction 30-110-61-31-2-110- 73030 Conferences-Student Services 2,517.18 1,685.72 .00 8,000.00 8,000.00 .00 30-110-61-31-2-110- 73115 Printing Services 3,072.28 1,234.00 7,349.75 4,765.00 4,765.00 .00 30-110-61-31-2-110- 73225 Professional Development - Conferences .00 .00 750.16 .00 .00 .00 30-110-61-31-2-110- 73245 Professional Development - Tuition Assistance 4,458.95 3,910.00 2,879.00 11,034.00 11,034.00 .00 30-110-61-31-2-110- 73265 Teacher Licensing .00 140.00 .00 .00 .00 .00 30-110-61-31-2-110- 75201 Postage-Student Mailings 304.60 .00 .00 .00 .00 .00 30-110-61-31-2-110- 75515 Travel-Director of Elem Inst 2,031.52 1,875.24 3,539.40 2,020.00 2,020.00 .00 30-110-61-31-2-110- 75529 Travel-Itinerant 50.65 397.08 .00 2,250.00 2,250.00 .00 30-110-61-31-2-110- 76248 Early Reading Intervention .00 .00 2,003.90 12,000.00 12,000.00 .00 Program 110 - Regular Instruction Totals $244,676.70 $258,769.80 $538,005.76 $547,092.00 $589,758.00 $42,666.00 Program 120 - Special Education 30-110-61-31-2-120- 71110 Compensation-Administrative 113,664.96 151,688.42 176,627.52 181,617.00 178,488.00 (3,129.00) 30-110-61-31-2-120- 71120 Compensation-Instructional Salaries .00 8,723.50 .00 .00 .00 .00 30-110-61-31-2-120- 71150 Compensation-Clerical 59,321.83 50,555.79 54,693.47 64,380.00 58,063.00 (6,317.00) 30-110-61-31-2-120- 71200 Compensation-OT 424.25 309.53 4.78 400.00 400.00 .00 30-110-61-31-2-120- 71522 Compensation-REWIP Retirees .00 .00 .00 18,292.00 18,292.00 .00 30-110-61-31-2-120- 71625 Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 .00 30-110-61-31-2-120- 71665 Bonus Payments To Teachers 6,579.00 .00 5,495.39 .00 .00 .00 30-110-61-31-2-120- 72100 FICA 13,849.74 15,903.39 17,440.93 20,341.00 19,618.00 (723.00) 30-110-61-31-2-120- 72210 VRS Pension Contribution 22,603.44 30,430.87 28,591.41 28,619.00 25,864.00 (2,755.00) 30-110-61-31-2-120- 72220 VRS Hybrid Pension Contribution 5,147.04 2,702.10 2,639.11 12,265.00 11,085.00 (1,180.00) Page 138 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 2 - Elementary Program 120 - Special Education 30-110-61-31-2-120- 72300 Group Health and Dental Insurance 21,612.00 21,768.74 22,603.25 19,618.00 19,618.00 .00 30-110-61-31-2-120- 72400 VRS Group Life Insurance 2,237.40 2,671.71 2,579.30 2,903.00 2,507.00 (396.00) 30-110-61-31-2-120- 72510 Hybrid Disability Insurance 73.68 38.70 41.37 .00 .00 .00 30-110-61-31-2-120- 72750 VRS Retiree Health Care Credit 2,020.44 2,412.61 2,644.94 2,977.00 2,082.00 (895.00) 30-110-61-31-2-120- 72800 Termination Pay for Vac/Sick Leave .00 14,371.82 8,547.70 .00 .00 .00 30-110-61-31-2-120- 73115 Printing Services .00 .00 759.00 .00 .00 .00 30-110-61-31-2-120- 73225 Professional Development - Conferences 299.00 2,099.60 2,233.39 2,455.00 2,455.00 .00 30-110-61-31-2-120- 75508 Travel - Director of Student Services 1,249.06 1,800.72 1,572.18 1,872.00 1,872.00 .00 30-110-61-31-2-120- 75529 Travel-Itinerant .00 630.63 242.27 500.00 500.00 .00 30-110-61-31-2-120- 76465 Testing Materials-Other 9,046.04 8,784.96 10,763.12 10,500.00 11,000.00 500.00 Program 120 - Special Education Totals $259,327.88 $316,093.09 $338,679.13 $367,939.00 $353,044.00 ($14,895.00) Program 140 - Gifted 30-110-61-31-2-140- 73230 Professional Development - Gifted 359.56 433.39 384.54 870.00 870.00 .00 Program 140 - Gifted Totals $359.56 $433.39 $384.54 $870.00 $870.00 $0.00 Level 2 - Elementary Totals $504,364.14 $575,296.28 $877,069.43 $915,901.00 $943,672.00 $27,771.00 Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-31-3-110- 71120 Compensation-Instructional Salaries 1,690.14 .00 78,636.52 117,595.00 132,425.00 14,830.00 30-110-61-31-3-110- 71150 Compensation-Clerical 59,279.89 62,841.36 66,042.06 67,982.00 68,642.00 660.00 30-110-61-31-3-110- 71200 Compensation-OT .00 .00 .00 50.00 50.00 .00 30-110-61-31-3-110- 71665 Bonus Payments To Teachers 3,096.00 .00 3,096.00 .00 .00 .00 30-110-61-31-3-110- 72100 FICA 5,062.10 4,797.80 10,564.53 14,197.00 15,382.00 1,185.00 30-110-61-31-3-110- 72210 VRS Pension Contribution 9,848.76 10,444.26 14,433.26 30,843.00 17,958.00 (12,885.00) Page 139 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-31-3-110- 72220 VRS Hybrid Pension Contribution .00 .00 5,832.52 .00 7,696.00 7,696.00 30-110-61-31-3-110- 72300 Group Health and Dental Insurance 8,529.96 9,061.92 13,187.36 10,479.00 10,479.00 .00 30-110-61-31-3-110- 72400 VRS Group Life Insurance 794.04 842.10 1,587.10 2,190.00 1,741.00 (449.00) 30-110-61-31-3-110- 72510 Hybrid Disability Insurance .00 .00 78.40 .00 .00 .00 30-110-61-31-3-110- 72750 VRS Retiree Health Care Credit 717.00 760.38 1,627.50 2,245.00 1,445.00 (800.00) 30-110-61-31-3-110- 72800 Termination Pay for Vac/Sick Leave .00 .00 3,867.53 .00 .00 .00 30-110-61-31-3-110- 73030 Conferences-Student Services 5,196.27 936.08 .00 8,000.00 8,000.00 .00 30-110-61-31-3-110- 73115 Printing Services 421.61 438.00 96.00 3,665.00 3,665.00 .00 30-110-61-31-3-110- 73225 Professional Development - Conferences .00 .00 780.64 .00 .00 .00 30-110-61-31-3-110- 73245 Professional Development - Tuition Assistance 3,264.47 4,580.35 2,878.50 8,000.00 8,000.00 .00 30-110-61-31-3-110- 75519 Travel-Director of Sec Inst 1,021.07 .00 .00 .00 .00 .00 30-110-61-31-3-110- 75529 Travel-Itinerant 115.92 283.64 205.02 500.00 500.00 .00 30-110-61-31-3-110- 76080 SACS Accreditation 1,667.22 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $100,704.45 $94,985.89 $202,912.94 $265,746.00 $275,983.00 $10,237.00 Program 120 - Special Education 30-110-61-31-3-120- 71110 Compensation-Administrative 113,664.96 160,411.93 176,327.52 181,617.00 178,488.00 (3,129.00) 30-110-61-31-3-120- 71150 Compensation-Clerical 59,309.13 50,539.72 54,658.21 64,380.00 58,063.00 (6,317.00) 30-110-61-31-3-120- 71200 Compensation-OT 421.88 308.39 4.19 250.00 250.00 .00 30-110-61-31-3-120- 71665 Bonus Payments To Teachers 3,483.00 .00 3,173.39 .00 .00 .00 30-110-61-31-3-120- 72100 FICA 13,302.45 15,673.80 17,215.45 18,838.00 18,115.00 (723.00) 30-110-61-31-3-120- 72210 VRS Pension Contribution 22,603.20 30,430.59 28,591.11 28,619.00 25,864.00 (2,755.00) Page 140 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 3 - Secondary Program 120 - Special Education 30-110-61-31-3-120- 72220 VRS Hybrid Pension Contribution 5,146.92 2,702.04 2,639.05 12,265.00 11,085.00 (1,180.00) 30-110-61-31-3-120- 72300 Group Health and Dental Insurance 21,612.07 21,768.74 22,603.24 19,617.00 19,617.00 .00 30-110-61-31-3-120- 72400 VRS Group Life Insurance 2,237.28 2,671.49 2,578.99 2,903.00 2,507.00 (396.00) 30-110-61-31-3-120- 72510 Hybrid Disability Insurance 73.68 38.70 41.30 .00 .00 .00 30-110-61-31-3-120- 72750 VRS Retiree Health Care Credit 2,020.08 2,412.63 2,644.39 2,977.00 2,082.00 (895.00) 30-110-61-31-3-120- 72800 Termination Pay for Vac/Sick Leave .00 .00 8,547.70 .00 .00 .00 30-110-61-31-3-120- 73225 Professional Development - Conferences 330.00 .00 241.24 807.00 807.00 .00 30-110-61-31-3-120- 75529 Travel-Itinerant 917.40 1,246.47 2,912.64 3,750.00 3,750.00 .00 30-110-61-31-3-120- 76465 Testing Materials-Other 385.20 7,098.89 698.26 2,000.00 2,000.00 .00 Program 120 - Special Education Totals $245,507.25 $295,303.39 $322,876.68 $338,023.00 $322,628.00 ($15,395.00) Program 140 - Gifted 30-110-61-31-3-140- 73230 Professional Development - Gifted 143.20 329.71 159.68 440.00 440.00 .00 Program 140 - Gifted Totals $143.20 $329.71 $159.68 $440.00 $440.00 $0.00 Level 3 - Secondary Totals $346,354.90 $390,618.99 $525,949.30 $604,209.00 $599,051.00 ($5,158.00) Level 4 - Middle Program 110 - Regular Instruction 30-110-61-31-4-110- 71110 Compensation-Administrative 47,339.52 50,203.26 179,175.83 186,810.00 190,120.00 3,310.00 30-110-61-31-4-110- 71120 Compensation-Instructional Salaries .00 240.00 92,501.52 73,556.00 87,550.00 13,994.00 30-110-61-31-4-110- 71665 Bonus Payments To Teachers 774.00 .00 4,384.40 .00 .00 .00 30-110-61-31-4-110- 72100 FICA 3,250.63 3,526.23 20,395.56 19,918.00 21,424.00 1,506.00 30-110-61-31-4-110- 72210 VRS Pension Contribution 7,867.80 8,343.84 23,711.80 43,231.00 30,360.00 (12,871.00) 30-110-61-31-4-110- 72220 VRS Hybrid Pension Contribution .00 .00 13,740.46 .00 13,012.00 13,012.00 30-110-61-31-4-110- 72300 Group Health and Dental Insurance 5,382.06 5,721.12 21,287.99 9,943.00 9,943.00 .00 Page 141 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 4 - Middle Program 110 - Regular Instruction 30-110-61-31-4-110- 72400 VRS Group Life Insurance 634.32 672.78 2,926.08 3,072.00 2,943.00 (129.00) 30-110-61-31-4-110- 72510 Hybrid Disability Insurance .00 .00 192.33 .00 .00 .00 30-110-61-31-4-110- 72750 VRS Retiree Health Care Credit 572.88 607.50 2,996.78 3,150.00 2,443.00 (707.00) 30-110-61-31-4-110- 72800 Termination Pay for Vac/Sick Leave .00 .00 1,761.83 .00 .00 .00 30-110-61-31-4-110- 73030 Conferences-Student Services 1,079.91 2,577.63 .00 8,000.00 8,000.00 .00 30-110-61-31-4-110- 73115 Printing Services 421.61 .00 96.00 .00 .00 .00 30-110-61-31-4-110- 73225 Professional Development - Conferences .00 .00 377.74 .00 .00 .00 30-110-61-31-4-110- 73245 Professional Development - Tuition Assistance 3,068.22 4,037.05 2,878.50 3,033.00 3,033.00 .00 30-110-61-31-4-110- 75201 Postage-Student Mailings .00 .00 .00 1,100.00 1,100.00 .00 30-110-61-31-4-110- 75529 Travel-Itinerant 20.16 215.59 .00 500.00 500.00 .00 30-110-61-31-4-110- 76045 Furniture and Equip <$5,000 .00 .00 .00 750.00 750.00 .00 Program 110 - Regular Instruction Totals $70,411.11 $76,145.00 $366,426.82 $353,063.00 $371,178.00 $18,115.00 Program 120 - Special Education 30-110-61-31-4-120- 73075 Legal Notices-Special Education 271.52 173.86 400.16 700.00 700.00 .00 30-110-61-31-4-120- 73225 Professional Development - Conferences 965.00 901.65 .00 807.00 807.00 .00 30-110-61-31-4-120- 76465 Testing Materials-Other 2,992.24 2,726.19 7,025.92 8,000.00 8,000.00 .00 Program 120 - Special Education Totals $4,228.76 $3,801.70 $7,426.08 $9,507.00 $9,507.00 $0.00 Program 140 - Gifted 30-110-61-31-4-140- 73230 Professional Development - Gifted 214.20 905.49 259.49 1,290.00 1,290.00 .00 Program 140 - Gifted Totals $214.20 $905.49 $259.49 $1,290.00 $1,290.00 $0.00 Level 4 - Middle Totals $74,854.07 $80,852.19 $374,112.39 $363,860.00 $381,975.00 $18,115.00 Page 142 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 7 - Adult Program 170 - Adult 30-110-61-31-7-170- 71522 Compensation-REWIP Retirees 6,700.80 .00 .00 .00 .00 .00 30-110-61-31-7-170- 72100 FICA 512.60 .00 .00 .00 .00 .00 Program 170 - Adult Totals $7,213.40 $0.00 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Totals $7,213.40 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 31 - Instr. Sup. - Improve. of Instr. Totals $932,786.51 $1,046,767.46 $1,777,131.12 $1,883,970.00 $1,924,698.00 $40,728.00 Sub-Function 41 - Admin. Principals Office Level 3 - Secondary Program 121 - Alternative Education 30-110-61-41-3-121- 71126 Compensation-Principals .00 107,616.96 111,087.00 114,420.00 113,542.00 (878.00) 30-110-61-41-3-121- 71665 Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 30-110-61-41-3-121- 72100 FICA .00 7,274.71 7,621.38 8,753.00 8,686.00 (67.00) 30-110-61-41-3-121- 72210 VRS Pension Contribution .00 17,886.00 15,785.52 19,017.00 12,415.00 (6,602.00) 30-110-61-41-3-121- 72300 Group Health and Dental Insurance .00 11,442.24 11,442.24 12,000.00 5,321.00 (6,679.00) 30-110-61-41-3-121- 72400 VRS Group Life Insurance .00 1,442.04 1,310.88 1,350.00 1,204.00 (146.00) 30-110-61-41-3-121- 72750 VRS Retiree Health Care Credit .00 1,302.18 1,344.12 1,384.00 999.00 (385.00) Program 121 - Alternative Education Totals $0.00 $146,964.13 $150,139.14 $156,924.00 $142,167.00 ($14,757.00) Level 3 - Secondary Totals $0.00 $146,964.13 $150,139.14 $156,924.00 $142,167.00 ($14,757.00) Sub-Function 41 - Admin. Principals Office Totals $0.00 $146,964.13 $150,139.14 $156,924.00 $142,167.00 ($14,757.00) Function 61 - Instruction Totals $3,175,400.60 $7,069,177.56 $4,683,452.27 $7,529,814.00 $5,960,561.00 ($1,569,253.00) 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 592,053.35 714,086.55 759,066.98 781,324.00 788,470.00 7,146.00 30-110-68-21-9-800- 71200 Compensation-OT 2,877.61 939.16 3,646.17 1,400.00 1,400.00 .00 Page 143 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 68 - Technology Sub-Function 21 - Student Guidance Level 9 - District Wide Program 800 - Technology 30-110-68-21-9-800- 71625 Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 .00 30-110-68-21-9-800- 71665 Bonus Payments To Teachers 11,610.00 .00 13,158.00 .00 .00 .00 30-110-68-21-9-800- 72100 FICA 45,504.51 53,342.21 57,701.32 59,970.00 60,517.00 547.00 30-110-68-21-9-800- 72210 VRS Pension Contribution 78,167.40 97,976.40 87,982.67 90,899.00 86,211.00 (4,688.00) 30-110-68-21-9-800- 72220 VRS Hybrid Pension Contribution 20,083.80 20,432.49 23,226.72 38,957.00 36,948.00 (2,009.00) 30-110-68-21-9-800- 72300 Group Health and Dental Insurance 49,698.54 60,004.80 58,064.88 59,772.00 59,772.00 .00 30-110-68-21-9-800- 72400 VRS Group Life Insurance 7,921.44 9,546.70 8,951.01 9,220.00 8,358.00 (862.00) 30-110-68-21-9-800- 72510 Hybrid Disability Insurance 287.64 292.58 331.80 .00 .00 .00 30-110-68-21-9-800- 72750 VRS Retiree Health Care Credit 7,153.20 8,620.65 9,178.80 9,454.00 6,939.00 (2,515.00) 30-110-68-21-9-800- 72800 Termination Pay for Vac/Sick Leave .00 1,262.11 .00 .00 .00 .00 30-110-68-21-9-800- 73162 Subscription Offset (78,083.67)(4,107.30).00 .00 .00 .00 30-110-68-21-9-800- 73205 Software Licensing Fees 335,630.69 353,541.10 471,460.99 695,175.00 839,617.00 144,442.00 30-110-68-21-9-800- 73225 Professional Development - Conferences 6,809.00 8,885.04 692.48 38,698.00 40,828.00 2,130.00 30-110-68-21-9-800- 75529 Travel-Itinerant 643.82 567.64 871.81 1,000.00 1,500.00 500.00 30-110-68-21-9-800- 76305 ITRT 44.23 .00 .00 .00 .00 .00 30-110-68-21-9-800- 76515 Software-Instructional 62,065.21 98,529.68 131,125.50 521,846.00 350,326.00 (171,520.00) 30-110-68-21-9-800- 76535 Network Software .00 15,714.00 630.00 54,608.00 80,608.00 26,000.00 30-110-68-21-9-800- 76545 Technology Repair and Replace 244,723.52 102,589.87 78,442.65 187,262.00 219,634.00 32,372.00 30-110-68-21-9-800- 78050 Technology Addl VPSA Eligible 5,701.00 4,009.05 .00 .00 .00 .00 30-110-68-21-9-800- 78075 Inception of Subscription - Capital Outlay 78,083.67 4,107.30 54,895.65 .00 .00 .00 Program 800 - Technology Totals $1,472,174.96 $1,551,540.03 $1,760,627.43 $2,550,785.00 $2,582,328.00 $31,543.00 Page 144 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 68 - Technology Sub-Function 21 - Student Guidance Level 9 - District Wide Totals $1,472,174.96 $1,551,540.03 $1,760,627.43 $2,550,785.00 $2,582,328.00 $31,543.00 Sub-Function 21 - Student Guidance Totals $1,472,174.96 $1,551,540.03 $1,760,627.43 $2,550,785.00 $2,582,328.00 $31,543.00 Sub-Function 50 - Pupil Transportation (Other) Level 9 - District Wide Program 800 - Technology 30-110-68-50-9-800- 76041 Technology - Software/Online Content 11,971.00 12,402.00 11,690.00 13,450.00 13,964.00 514.00 Program 800 - Technology Totals $11,971.00 $12,402.00 $11,690.00 $13,450.00 $13,964.00 $514.00 Level 9 - District Wide Totals $11,971.00 $12,402.00 $11,690.00 $13,450.00 $13,964.00 $514.00 Sub-Function 50 - Pupil Transportation (Other) Totals $11,971.00 $12,402.00 $11,690.00 $13,450.00 $13,964.00 $514.00 Function 68 - Technology Totals $1,484,145.96 $1,563,942.03 $1,772,317.43 $2,564,235.00 $2,596,292.00 $32,057.00 Locations 110 - Central Instruction Totals $4,659,546.56 $8,633,119.59 $6,455,769.70 $10,094,049.00 $8,556,853.00 ($1,537,196.00) Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-10-3-110- 71120 Compensation-Instructional Salaries 3,859,936.59 3,988,741.94 4,400,164.70 4,419,978.00 4,420,077.00 99.00 30-111-61-10-3-110- 71151 Compensation-Instructional Asst 30,781.26 18,580.71 8,276.03 8,873.00 8,960.00 87.00 30-111-61-10-3-110- 71159 Compensation- Accompanist 8,066.25 8,964.00 6,952.50 9,045.00 9,045.00 .00 30-111-61-10-3-110- 71182 Compensation-Band Assistants 13,582.22 13,924.82 15,425.02 14,575.00 16,704.00 2,129.00 30-111-61-10-3-110- 71200 Compensation-OT 1,915.56 780.24 .00 .00 .00 .00 30-111-61-10-3-110- 71520 Compensation-Substitutes 183,061.09 142,127.05 182,551.78 105,087.00 105,087.00 .00 30-111-61-10-3-110- 71522 Compensation-REWIP Retirees 50,681.81 42,854.06 23,505.47 40,402.00 30,208.00 (10,194.00) 30-111-61-10-3-110- 71650 Compensation-NBC Teacher Bonus 52,500.00 42,500.00 45,000.00 55,000.00 35,000.00 (20,000.00) 30-111-61-10-3-110- 71665 Bonus Payments To Teachers 76,173.53 .00 100,730.53 .00 .00 .00 30-111-61-10-3-110- 72100 FICA 310,312.51 314,002.76 352,108.14 355,951.00 353,819.00 (2,132.00) 30-111-61-10-3-110- 72210 VRS Pension Contribution 413,167.65 461,387.97 404,406.71 515,253.00 479,202.00 (36,051.00) Page 145 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-10-3-110- 72220 VRS Hybrid Pension Contribution 218,227.48 188,502.63 240,011.06 220,823.00 205,372.00 (15,451.00) 30-111-61-10-3-110- 72300 Group Health and Dental Insurance 495,372.90 500,640.08 513,426.73 559,315.00 559,315.00 .00 30-111-61-10-3-110- 72400 VRS Group Life Insurance 50,897.03 52,397.67 50,702.38 52,260.00 46,456.00 (5,804.00) 30-111-61-10-3-110- 72510 Hybrid Disability Insurance 3,125.04 2,699.30 3,451.60 .00 .00 .00 30-111-61-10-3-110- 72600 Unemployment Compensation 475.05 .00 .00 .00 .00 .00 30-111-61-10-3-110- 72700 Workers Compensation 21,848.28 18,351.99 20,062.00 25,000.00 25,000.00 .00 30-111-61-10-3-110- 72750 VRS Retiree Health Care Credit 45,972.06 47,314.32 51,991.40 53,589.00 38,568.00 (15,021.00) 30-111-61-10-3-110- 72800 Termination Pay for Vac/Sick Leave .00 .00 8,000.00 .00 .00 .00 30-111-61-10-3-110- 72850 OPEB ARC 22,259.00 23,353.00 22,282.00 .00 .00 .00 30-111-61-10-3-110- 73115 Printing Services .00 .00 .00 .00 3,200.00 3,200.00 30-111-61-10-3-110- 73126 Repair & Maint - Athletic Equipment 3,645.00 3,645.00 7,874.55 8,000.00 10,000.00 2,000.00 30-111-61-10-3-110- 73155 Repair/Maint - Piano 270.00 285.00 .00 720.00 3,720.00 3,000.00 30-111-61-10-3-110- 73161 Lease Offset (4,329.60)(7,297.66)(7,297.68).00 .00 .00 30-111-61-10-3-110- 73165 Repair/Maint - Science 298.00 880.00 792.46 880.00 880.00 .00 30-111-61-10-3-110- 73170 Repair/Maint - Tech Ed 1,811.14 .00 .00 .00 .00 .00 30-111-61-10-3-110- 73255 Professional Development 660.34 4,952.49 3,325.30 5,000.00 5,000.00 .00 30-111-61-10-3-110- 73256 Professional Development - Athletic Training Certifications 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 .00 30-111-61-10-3-110- 75527 Travel -Student Competition 7,999.93 8,000.00 8,000.00 8,000.00 8,000.00 .00 30-111-61-10-3-110- 76015 Allotment 119,510.35 99,824.71 91,972.83 90,155.00 96,760.00 6,605.00 30-111-61-10-3-110- 76020 Athletic Training 5,879.75 6,000.00 5,934.91 6,000.00 6,000.00 .00 30-111-61-10-3-110- 76045 Furniture and Equip <$5,000 42,493.19 1,990.68 (83.50)2,000.00 2,000.00 .00 Page 146 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-10-3-110- 76075 Registration Guide 1,800.00 3,170.00 2,221.00 3,200.00 .00 (3,200.00) 30-111-61-10-3-110- 76136 Fine Arts 2,046.56 2,055.03 2,028.27 2,056.00 3,056.00 1,000.00 30-111-61-10-3-110- 76137 Ceramics 3,347.61 3,301.99 3,399.81 4,000.00 4,000.00 .00 30-111-61-10-3-110- 76138 Graphic Arts 1,200.00 1,200.00 1,193.86 1,200.00 1,400.00 200.00 30-111-61-10-3-110- 76140 Health Sciences .00 11,000.00 5,900.00 5,900.00 5,900.00 .00 30-111-61-10-3-110- 76160 Auto Body 10,680.16 10,741.28 10,615.34 10,653.00 12,000.00 1,347.00 30-111-61-10-3-110- 76165 Auto Service Tech 8,867.00 5,284.00 6,372.90 6,284.00 6,284.00 .00 30-111-61-10-3-110- 76167 Career & Tech Ed - STATE 12,935.67 11,812.72 11,049.18 11,813.00 11,049.00 (764.00) 30-111-61-10-3-110- 76170 Band 8,975.00 8,974.48 13,098.51 22,400.00 31,577.00 9,177.00 30-111-61-10-3-110- 76180 Black History Month 1,497.90 2,252.99 1,210.00 2,500.00 2,500.00 .00 30-111-61-10-3-110- 76185 Business Education 562.04 569.42 456.40 570.00 570.00 .00 30-111-61-10-3-110- 76190 Career Communications 1,009.24 1,210.56 1,213.64 1,215.00 1,215.00 .00 30-111-61-10-3-110- 76205 Career/Tech Ed 3,005.62 5,107.25 5,227.84 5,232.00 5,232.00 .00 30-111-61-10-3-110- 76215 Choir 3,174.31 3,164.98 3,221.47 3,224.00 3,224.00 .00 30-111-61-10-3-110- 76231 Computer Science 872.00 844.97 872.00 872.00 872.00 .00 30-111-61-10-3-110- 76232 Cosmetology 6,007.00 8,422.43 8,402.01 8,413.00 8,413.00 .00 30-111-61-10-3-110- 76235 Drama 2,026.78 1,887.06 2,153.83 2,195.00 2,195.00 .00 30-111-61-10-3-110- 76236 Diesel Program 1,000.00 1,000.00 .00 .00 .00 .00 30-111-61-10-3-110- 76249 Educator Rising .00 .00 .00 6,000.00 6,000.00 .00 30-111-61-10-3-110- 76255 English 1,061.00 1,059.75 1,057.88 2,061.00 2,061.00 .00 30-111-61-10-3-110- 76260 Family and Consumer Science 3,303.00 5,500.00 11,500.00 15,500.00 19,000.00 3,500.00 Page 147 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-10-3-110- 76270 Foreign Language 239.33 347.19 299.21 354.00 354.00 .00 30-111-61-10-3-110- 76275 Freshman Transition 2,500.00 5,634.27 2,538.56 .00 .00 .00 30-111-61-10-3-110- 76276 Student Transition Team .00 .00 .00 5,650.00 5,650.00 .00 30-111-61-10-3-110- 76286 Guitar & Keyboard .00 .00 .00 1,000.00 1,000.00 .00 30-111-61-10-3-110- 76290 Health 425.67 425.00 610.80 450.00 450.00 .00 30-111-61-10-3-110- 76295 Advanced Programs 98,799.07 101,390.84 109,260.22 145,000.00 145,000.00 .00 30-111-61-10-3-110- 76340 Marketing Education 323.75 324.00 310.17 324.00 324.00 .00 30-111-61-10-3-110- 76345 Mathematics 793.06 797.20 790.65 799.00 799.00 .00 30-111-61-10-3-110- 76360 Physical Education 700.11 694.11 1,233.81 1,250.00 1,250.00 .00 30-111-61-10-3-110- 76380 Science 9,652.71 9,604.21 9,520.63 9,610.00 9,610.00 .00 30-111-61-10-3-110- 76385 Social Studies 993.29 1,000.00 979.15 1,000.00 1,000.00 .00 30-111-61-10-3-110- 76386 Spirit Club 296.24 264.21 .00 .00 .00 .00 30-111-61-10-3-110- 76387 Student Council 300.00 299.07 .00 .00 .00 .00 30-111-61-10-3-110- 76425 Sp Ed -Transition .00 .00 .00 .00 1,000.00 1,000.00 30-111-61-10-3-110- 76455 Testing Materials-Assessment .00 .00 .00 1,000.00 1,000.00 .00 30-111-61-10-3-110- 76470 Welding 6,946.37 7,705.59 7,903.91 8,412.00 8,412.00 .00 30-111-61-10-3-110- 76483 Yearbook 8,827.00 9,903.51 9,964.81 10,000.00 10,000.00 .00 30-111-61-10-3-110- 76515 Software-Instructional 21,242.50 21,886.22 20,178.87 21,742.00 21,742.00 .00 30-111-61-10-3-110- 76530 Computer Supplies 7,194.98 7,396.60 8,372.52 8,398.00 8,398.00 .00 30-111-61-10-3-110- 78005 Auto Service Tech > $5,000 29,215.50 .00 .00 .00 .00 .00 30-111-61-10-3-110- 78070 Inception of Lease - Capital Outlay 32,812.78 .00 .00 .00 .00 .00 Page 148 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction Totals $6,332,226.66 $6,242,633.69 $6,823,724.17 $6,887,183.00 $6,811,910.00 ($75,273.00) Program 120 - Special Education 30-111-61-10-3-120- 71120 Compensation-Instructional Salaries 541,095.93 633,510.73 625,766.71 769,561.00 724,602.00 (44,959.00) 30-111-61-10-3-120- 71151 Compensation-Instructional Asst 89,819.25 107,940.23 99,606.86 104,032.00 166,691.00 62,659.00 30-111-61-10-3-120- 71200 Compensation-OT 50.40 184.81 95.33 .00 .00 .00 30-111-61-10-3-120- 71520 Compensation-Substitutes 439.72 .00 3,349.85 .00 .00 .00 30-111-61-10-3-120- 71665 Bonus Payments To Teachers 26,316.00 .00 20,124.00 .00 .00 .00 30-111-61-10-3-120- 72100 FICA 49,145.85 55,159.80 55,837.32 66,830.00 68,184.00 1,354.00 30-111-61-10-3-120- 72210 VRS Pension Contribution 24,961.30 26,979.05 27,545.96 43,557.00 41,372.00 (2,185.00) 30-111-61-10-3-120- 72220 VRS Hybrid Pension Contribution 80,074.91 94,832.50 87,492.27 101,634.00 96,536.00 (5,098.00) 30-111-61-10-3-120- 72300 Group Health and Dental Insurance 93,725.94 120,580.86 103,957.20 73,106.00 73,106.00 .00 30-111-61-10-3-120- 72400 VRS Group Life Insurance 8,468.50 9,821.13 8,549.94 10,308.00 9,359.00 (949.00) 30-111-61-10-3-120- 72510 Hybrid Disability Insurance 1,146.50 1,357.97 1,263.04 .00 .00 .00 30-111-61-10-3-120- 72600 Unemployment Compensation 41.53 .00 .00 .00 .00 .00 30-111-61-10-3-120- 72750 VRS Retiree Health Care Credit 7,647.20 8,868.44 8,767.59 10,308.00 7,769.00 (2,539.00) 30-111-61-10-3-120- 76431 Special Ed - General 1,484.15 1,592.73 1,592.54 1,700.00 1,885.00 185.00 Program 120 - Special Education Totals $924,417.18 $1,060,828.25 $1,043,948.61 $1,181,036.00 $1,189,504.00 $8,468.00 Program 127 - Regional Sp Ed Program 30-111-61-10-3-127- 72100 FICA .00 8.42 .00 .00 .00 .00 Program 127 - Regional Sp Ed Program Totals $0.00 $8.42 $0.00 $0.00 $0.00 $0.00 Program 130 - Vocational 30-111-61-10-3-130- 71120 Compensation-Instructional Salaries 727,698.94 830,028.96 876,605.30 890,901.00 887,552.00 (3,349.00) 30-111-61-10-3-130- 71650 Compensation-NBC Teacher Bonus .00 2,500.00 .00 .00 .00 .00 Page 149 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 130 - Vocational 30-111-61-10-3-130- 71665 Bonus Payments To Teachers 18,576.00 .00 20,124.00 .00 .00 .00 30-111-61-10-3-130- 72100 FICA 53,010.20 58,257.04 62,444.94 68,154.00 67,898.00 (256.00) 30-111-61-10-3-130- 72210 VRS Pension Contribution 73,812.30 78,095.36 60,253.20 103,647.00 96,619.00 (7,028.00) 30-111-61-10-3-130- 72220 VRS Hybrid Pension Contribution 46,293.64 59,197.93 73,157.01 44,420.00 41,408.00 (3,012.00) 30-111-61-10-3-130- 72300 Group Health and Dental Insurance 115,301.80 128,910.16 129,689.04 83,211.00 83,211.00 .00 30-111-61-10-3-130- 72400 VRS Group Life Insurance 9,683.70 11,069.29 10,212.30 10,513.00 9,367.00 (1,146.00) 30-111-61-10-3-130- 72510 Hybrid Disability Insurance 657.20 846.79 1,045.00 .00 .00 .00 30-111-61-10-3-130- 72750 VRS Retiree Health Care Credit 8,744.10 9,995.50 10,471.90 10,780.00 7,776.00 (3,004.00) Program 130 - Vocational Totals $1,053,777.88 $1,178,901.03 $1,244,002.69 $1,211,626.00 $1,193,831.00 ($17,795.00) Program 150 - Other 30-111-61-10-3-150- 71120 Compensation-Instructional Salaries 102,575.76 109,298.22 148,175.87 127,566.00 126,796.00 (770.00) 30-111-61-10-3-150- 71620 Compensation-Extracurricular Supplements 376,640.51 384,380.64 395,248.01 422,721.00 403,373.00 (19,348.00) 30-111-61-10-3-150- 71665 Bonus Payments To Teachers 2,211.47 .00 2,211.47 .00 .00 .00 30-111-61-10-3-150- 72100 FICA 39,816.75 37,783.91 43,267.35 42,097.00 40,558.00 (1,539.00) 30-111-61-10-3-150- 72210 VRS Pension Contribution 5,653.32 6,023.84 10,072.81 6,360.00 5,942.00 (418.00) 30-111-61-10-3-150- 72220 VRS Hybrid Pension Contribution 11,394.72 12,141.60 13,518.96 14,841.00 13,864.00 (977.00) 30-111-61-10-3-150- 72300 Group Health and Dental Insurance 3,767.28 4,004.76 7,496.04 8,560.00 8,560.00 .00 30-111-61-10-3-150- 72400 VRS Group Life Insurance 1,374.48 1,464.54 1,737.21 1,505.00 1,344.00 (161.00) 30-111-61-10-3-150- 72510 Hybrid Disability Insurance 163.20 173.74 181.68 .00 200.00 200.00 30-111-61-10-3-150- 72750 VRS Retiree Health Care Credit 1,241.16 1,322.46 1,781.36 1,544.00 1,116.00 (428.00) 30-111-61-10-3-150- 76030 Athletics/Athletic Equipment <$5,000 78,997.00 78,779.56 78,997.00 109,000.00 109,000.00 .00 Program 150 - Other Totals $623,835.65 $635,373.27 $702,687.76 $734,194.00 $710,753.00 ($23,441.00) Page 150 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Totals $8,934,257.37 $9,117,744.66 $9,814,363.23 $10,014,039.00 $9,905,998.00 ($108,041.00) Sub-Function 10 - Classroom Instruction Totals $8,934,257.37 $9,117,744.66 $9,814,363.23 $10,014,039.00 $9,905,998.00 ($108,041.00) Sub-Function 21 - Student Guidance Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-21-3-110- 71124 Compensation-Guidance Counselors 303,238.75 322,610.18 348,575.89 356,144.00 334,222.00 (21,922.00) 30-111-61-21-3-110- 71150 Compensation-Clerical 44,441.90 47,163.27 49,553.08 53,565.00 54,085.00 520.00 30-111-61-21-3-110- 71200 Compensation-OT 739.99 739.38 638.93 .00 .00 .00 30-111-61-21-3-110- 71665 Bonus Payments To Teachers 7,353.00 .00 7,617.71 .00 .00 .00 30-111-61-21-3-110- 72100 FICA 26,454.26 27,649.79 30,231.91 31,343.00 29,705.00 (1,638.00) 30-111-61-21-3-110- 72210 VRS Pension Contribution 47,753.55 50,783.95 44,905.28 47,666.00 42,457.00 (5,209.00) 30-111-61-21-3-110- 72220 VRS Hybrid Pension Contribution 10,016.70 10,683.34 13,516.16 20,428.00 18,196.00 (2,232.00) 30-111-61-21-3-110- 72300 Group Health and Dental Insurance 40,840.33 42,940.61 43,406.23 34,470.00 34,470.00 .00 30-111-61-21-3-110- 72400 VRS Group Life Insurance 4,657.79 4,955.77 4,686.67 4,835.00 4,116.00 (719.00) 30-111-61-21-3-110- 72510 Hybrid Disability Insurance 143.45 152.95 193.18 .00 403.00 403.00 30-111-61-21-3-110- 72750 VRS Retiree Health Care Credit 4,205.97 4,475.04 4,805.90 4,957.00 3,417.00 (1,540.00) 30-111-61-21-3-110- 76285 Guidance 818.28 817.12 830.32 865.00 990.00 125.00 Program 110 - Regular Instruction Totals $490,663.97 $512,971.40 $548,961.26 $554,273.00 $522,061.00 ($32,212.00) Program 120 - Special Education 30-111-61-21-3-120- 71124 Compensation-Guidance Counselors 15,959.93 16,979.48 18,346.10 .00 .00 .00 30-111-61-21-3-120- 71150 Compensation-Clerical 2,339.05 2,482.28 2,608.06 .00 .00 .00 30-111-61-21-3-120- 71200 Compensation-OT 38.95 38.92 33.63 .00 .00 .00 30-111-61-21-3-120- 71665 Bonus Payments To Teachers 387.00 .00 400.93 .00 .00 .00 30-111-61-21-3-120- 72100 FICA 1,392.33 1,455.25 1,592.18 .00 .00 .00 30-111-61-21-3-120- 72210 VRS Pension Contribution 2,513.35 2,672.84 2,363.44 .00 .00 .00 Page 151 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 21 - Student Guidance Level 3 - Secondary Program 120 - Special Education 30-111-61-21-3-120- 72220 VRS Hybrid Pension Contribution 527.20 562.28 711.38 .00 .00 .00 30-111-61-21-3-120- 72300 Group Health and Dental Insurance 2,149.49 2,260.03 2,284.54 .00 .00 .00 30-111-61-21-3-120- 72400 VRS Group Life Insurance 245.15 260.83 246.67 .00 .00 .00 30-111-61-21-3-120- 72510 Hybrid Disability Insurance 7.55 8.05 10.17 .00 .00 .00 30-111-61-21-3-120- 72750 VRS Retiree Health Care Credit 221.37 235.53 252.94 .00 .00 .00 30-111-61-21-3-120- 76285 Guidance 43.08 43.01 43.69 .00 .00 .00 Program 120 - Special Education Totals $25,824.45 $26,998.50 $28,893.73 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $516,488.42 $539,969.90 $577,854.99 $554,273.00 $522,061.00 ($32,212.00) Sub-Function 21 - Student Guidance Totals $516,488.42 $539,969.90 $577,854.99 $554,273.00 $522,061.00 ($32,212.00) Sub-Function 22 - Student Social Worker Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-22-3-110- 71120 Compensation-Instructional Salaries .00 .00 .00 .00 39,802.00 39,802.00 30-111-61-22-3-110- 72100 FICA .00 .00 .00 .00 3,045.00 3,045.00 30-111-61-22-3-110- 72220 VRS Hybrid Pension Contribution .00 .00 .00 .00 6,217.00 6,217.00 30-111-61-22-3-110- 72400 VRS Group Life Insurance .00 .00 .00 .00 422.00 422.00 30-111-61-22-3-110- 72510 Hybrid Disability Insurance .00 .00 .00 .00 114.00 114.00 30-111-61-22-3-110- 72750 VRS Retiree Health Care Credit .00 .00 .00 .00 350.00 350.00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $0.00 $49,950.00 $49,950.00 Level 3 - Secondary Totals $0.00 $0.00 $0.00 $0.00 $49,950.00 $49,950.00 Sub-Function 22 - Student Social Worker Totals $0.00 $0.00 $0.00 $0.00 $49,950.00 $49,950.00 Sub-Function 32 - Instr. Sup. - Media Services Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-32-3-110- 71122 Compensation-Librarians 117,990.46 125,132.56 135,393.44 138,252.00 142,157.00 3,905.00 Page 152 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 32 - Instr. Sup. - Media Services Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-32-3-110- 71152 Compensation - Media Clerk 24,636.16 26,402.94 24,405.94 25,166.00 25,411.00 245.00 30-111-61-32-3-110- 71650 Compensation-NBC Teacher Bonus 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 .00 30-111-61-32-3-110- 71665 Bonus Payments To Teachers 3,096.00 .00 4,644.00 .00 .00 .00 30-111-61-32-3-110- 72100 FICA 9,971.53 10,660.53 11,619.40 12,884.00 13,201.00 317.00 30-111-61-32-3-110- 72210 VRS Pension Contribution 19,210.10 20,488.54 18,817.30 19,012.00 18,322.00 (690.00) 30-111-61-32-3-110- 72220 VRS Hybrid Pension Contribution 4,102.14 4,358.86 3,716.32 8,148.00 7,852.00 (296.00) 30-111-61-32-3-110- 72300 Group Health and Dental Insurance 28,481.44 29,868.00 20,265.36 23,665.00 23,665.00 .00 30-111-61-32-3-110- 72400 VRS Group Life Insurance 1,879.60 2,003.36 1,850.90 1,928.00 1,776.00 (152.00) 30-111-61-32-3-110- 72510 Hybrid Disability Insurance 58.70 62.42 58.20 .00 73.00 73.00 30-111-61-32-3-110- 72750 VRS Retiree Health Care Credit 1,697.20 1,808.98 1,898.00 1,977.00 1,475.00 (502.00) 30-111-61-32-3-110- 73015 Binding Services 1,260.00 .00 .00 .00 .00 .00 30-111-61-32-3-110- 76155 Audio Visual Media 2,170.94 .00 .00 .00 .00 .00 30-111-61-32-3-110- 76325 Library Books and Supplies 10,012.00 17,849.48 16,458.57 20,337.00 20,337.00 .00 30-111-61-32-3-110- 76330 Library Reference Materials 4,482.00 .00 1,450.64 .00 .00 .00 Program 110 - Regular Instruction Totals $234,048.27 $243,635.67 $245,578.07 $256,369.00 $259,269.00 $2,900.00 Level 3 - Secondary Totals $234,048.27 $243,635.67 $245,578.07 $256,369.00 $259,269.00 $2,900.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $234,048.27 $243,635.67 $245,578.07 $256,369.00 $259,269.00 $2,900.00 Sub-Function 41 - Admin. Principals Office Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-41-3-110- 71126 Compensation-Principals 133,158.00 133,891.02 140,625.00 144,844.00 146,251.00 1,407.00 30-111-61-41-3-110- 71127 Compensation-Asst Principals 230,152.56 249,269.28 248,924.77 254,134.00 261,090.00 6,956.00 Page 153 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-41-3-110- 71150 Compensation-Clerical 179,653.45 192,713.98 202,051.95 207,542.00 209,876.00 2,334.00 30-111-61-41-3-110- 71200 Compensation-OT 3,113.34 1,415.24 1,225.25 2,500.00 2,500.00 .00 30-111-61-41-3-110- 71520 Compensation-Substitutes 310.28 299.40 1,639.12 .00 .00 .00 30-111-61-41-3-110- 71665 Bonus Payments To Teachers 13,158.00 .00 13,108.00 .00 .00 .00 30-111-61-41-3-110- 72100 FICA 40,884.13 42,340.05 45,370.35 46,590.00 47,408.00 818.00 30-111-61-41-3-110- 72210 VRS Pension Contribution 79,775.10 67,585.46 52,170.72 70,563.00 67,487.00 (3,076.00) 30-111-61-41-3-110- 72220 VRS Hybrid Pension Contribution 10,291.95 28,009.72 37,222.00 30,241.00 28,923.00 (1,318.00) 30-111-61-41-3-110- 72300 Group Health and Dental Insurance 63,710.38 77,786.19 66,516.65 63,106.00 63,106.00 .00 30-111-61-41-3-110- 72400 VRS Group Life Insurance 7,261.91 7,707.28 6,971.01 7,157.00 6,543.00 (614.00) 30-111-61-41-3-110- 72510 Hybrid Disability Insurance 147.36 401.10 533.07 .00 .00 .00 30-111-61-41-3-110- 72750 VRS Retiree Health Care Credit 6,557.04 6,959.68 7,151.88 7,339.00 5,432.00 (1,907.00) 30-111-61-41-3-110- 72800 Termination Pay for Vac/Sick Leave 3,927.92 .00 5,285.48 .00 .00 .00 30-111-61-41-3-110- 73160 Repair/Maint - School Office Equipment .00 203.65 .00 .00 .00 .00 30-111-61-41-3-110- 75201 Postage-Student Mailings 4,299.89 4,463.69 4,320.99 6,000.00 6,000.00 .00 30-111-61-41-3-110- 75521 Travel-Principals 3,600.00 2,221.54 3,843.55 3,600.00 3,600.00 .00 30-111-61-41-3-110- 75803 Dues-Accreditation 1,578.00 2,306.00 1,987.05 2,574.00 2,574.00 .00 30-111-61-41-3-110- 76230 Commencement 10,863.39 8,840.31 12,506.40 11,850.00 13,000.00 1,150.00 Program 110 - Regular Instruction Totals $792,442.70 $826,413.59 $851,453.24 $858,040.00 $863,790.00 $5,750.00 Level 3 - Secondary Totals $792,442.70 $826,413.59 $851,453.24 $858,040.00 $863,790.00 $5,750.00 Sub-Function 41 - Admin. Principals Office Totals $792,442.70 $826,413.59 $851,453.24 $858,040.00 $863,790.00 $5,750.00 Function 61 - Instruction Totals $10,477,236.76 $10,727,763.82 $11,489,249.53 $11,682,721.00 $11,601,068.00 ($81,653.00) Page 154 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted 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 Program 222 - Health Services 30-111-62-62-9-222- 76100 Supplies - Nursing 552.74 558.03 550.58 800.00 1,000.00 200.00 Program 222 - Health Services Totals $552.74 $558.03 $550.58 $800.00 $1,000.00 $200.00 Level 9 - District Wide Totals $552.74 $558.03 $550.58 $800.00 $1,000.00 $200.00 Sub-Function 62 - Admin, Attend. & Health Totals $552.74 $558.03 $550.58 $800.00 $1,000.00 $200.00 Function 62 - Administration, Attend. & Health Totals $552.74 $558.03 $550.58 $800.00 $1,000.00 $200.00 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 269,488.93 328,107.47 217,746.93 242,476.00 204,016.00 (38,460.00) 30-111-64-64-9-420- 71200 Compensation-OT 35,759.56 17,911.38 12,195.08 25,000.00 25,000.00 .00 30-111-64-64-9-420- 71520 Compensation-Substitutes 6,955.20 5,171.71 2,670.97 7,000.00 .00 (7,000.00) 30-111-64-64-9-420- 71665 Bonus Payments To Teachers 13,158.00 .00 10,062.00 .00 .00 .00 30-111-64-64-9-420- 72100 FICA 23,845.21 25,746.55 18,191.67 20,997.00 17,520.00 (3,477.00) 30-111-64-64-9-420- 72210 VRS Pension Contribution 8,571.36 8,761.47 7,499.64 14,698.00 9,240.00 (5,458.00) 30-111-64-64-9-420- 72220 VRS Hybrid Pension Contribution 3,619.77 4,765.74 7,092.81 6,300.00 3,960.00 (2,340.00) 30-111-64-64-9-420- 72300 Group Health and Dental Insurance 45,833.38 50,662.38 30,207.10 35,000.00 35,000.00 .00 30-111-64-64-9-420- 72400 VRS Group Life Insurance 3,348.91 4,285.60 2,377.92 2,861.00 2,347.00 (514.00) 30-111-64-64-9-420- 72510 Hybrid Disability Insurance 878.13 1,310.69 785.27 .00 721.00 721.00 30-111-64-64-9-420- 72700 Workers Compensation 1,491.35 1,252.70 782.00 3,000.00 3,000.00 .00 30-111-64-64-9-420- 72750 VRS Retiree Health Care Credit 2,821.48 3,600.22 2,289.82 2,746.00 2,150.00 (596.00) 30-111-64-64-9-420- 72800 Termination Pay for Vac/Sick Leave .00 2,949.18 1,778.99 .00 .00 .00 30-111-64-64-9-420- 72850 OPEB ARC 1,519.00 1,748.00 760.00 .00 .00 .00 Page 155 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-111-64-64-9-420- 73180 Repair/Maint - Other Contracted 118,520.76 93,753.15 293,686.17 146,275.00 224,097.00 77,822.00 30-111-64-64-9-420- 74900 Building Maintenance -City 212,674.75 236,159.30 165,020.39 167,333.00 172,871.00 5,538.00 30-111-64-64-9-420- 75001 Telecom/ Internet Services 6,753.54 6,708.32 6,097.21 7,224.00 18,523.00 11,299.00 30-111-64-64-9-420- 75004 Utilities - Electric 304,527.33 356,429.88 402,815.65 379,368.00 410,348.00 30,980.00 30-111-64-64-9-420- 75005 Utilities - Natural Gas 67,653.08 56,939.18 67,256.70 61,035.00 68,000.00 6,965.00 30-111-64-64-9-420- 75009 Utilities - Water and Sewer 53,481.50 60,872.12 60,553.01 69,550.00 70,000.00 450.00 30-111-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 5,764.55 .00 .00 1,800.00 1,800.00 .00 30-111-64-64-9-420- 76110 Supplies - Operational 43,703.02 47,097.44 90,779.32 25,000.00 25,000.00 .00 Program 420 - Building Services Totals $1,230,368.81 $1,314,232.48 $1,400,648.65 $1,217,663.00 $1,293,593.00 $75,930.00 Program 430 - Grounds Services 30-111-64-64-9-430- 74910 Grounds Maintenance-City 45,398.17 64,273.81 45,446.07 46,515.00 46,515.00 .00 Program 430 - Grounds Services Totals $45,398.17 $64,273.81 $45,446.07 $46,515.00 $46,515.00 $0.00 Level 9 - District Wide Totals $1,275,766.98 $1,378,506.29 $1,446,094.72 $1,264,178.00 $1,340,108.00 $75,930.00 Sub-Function 64 - Operation & Maintenance Totals $1,275,766.98 $1,378,506.29 $1,446,094.72 $1,264,178.00 $1,340,108.00 $75,930.00 Function 64 - Operation & Maintenance Totals $1,275,766.98 $1,378,506.29 $1,446,094.72 $1,264,178.00 $1,340,108.00 $75,930.00 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-111-68-10-9-800- 71139 Compensation-ITRT 37,359.00 45,937.91 47,958.72 48,732.00 43,183.00 (5,549.00) 30-111-68-10-9-800- 71650 Compensation-NBC Teacher Bonus .00 .00 .00 .00 5,000.00 5,000.00 30-111-68-10-9-800- 71665 Bonus Payments To Teachers 774.00 .00 774.00 .00 .00 .00 30-111-68-10-9-800- 72100 FICA 2,851.10 3,515.79 3,804.94 3,728.00 3,686.00 (42.00) 30-111-68-10-9-800- 72210 VRS Pension Contribution 7,256.15 7,632.11 6,723.20 8,099.00 6,745.00 (1,354.00) Page 156 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-111-68-10-9-800- 72300 Group Health and Dental Insurance 3,976.06 4,530.96 4,153.38 4,971.00 4,971.00 .00 30-111-68-10-9-800- 72400 VRS Group Life Insurance 584.98 615.33 558.25 575.00 458.00 (117.00) 30-111-68-10-9-800- 72750 VRS Retiree Health Care Credit 528.22 555.63 572.44 590.00 380.00 (210.00) 30-111-68-10-9-800- 72800 Termination Pay for Vac/Sick Leave .00 .00 2,274.60 .00 .00 .00 30-111-68-10-9-800- 76305 ITRT 855.77 899.87 800.00 900.00 900.00 .00 30-111-68-10-9-800- 76545 Technology Repair and Replace 34,847.23 24,608.82 9,043.88 4,050.00 4,050.00 .00 30-111-68-10-9-800- 78050 Technology Addl VPSA Eligible 60,524.14 228,237.85 18,524.86 .00 93,960.00 93,960.00 Program 800 - Technology Totals $149,556.65 $316,534.27 $95,188.27 $71,645.00 $163,333.00 $91,688.00 Level 9 - District Wide Totals $149,556.65 $316,534.27 $95,188.27 $71,645.00 $163,333.00 $91,688.00 Sub-Function 10 - Classroom Instruction Totals $149,556.65 $316,534.27 $95,188.27 $71,645.00 $163,333.00 $91,688.00 Function 68 - Technology Totals $149,556.65 $316,534.27 $95,188.27 $71,645.00 $163,333.00 $91,688.00 Locations 111 - Salem High School Totals $11,903,113.13 $12,423,362.41 $13,031,083.10 $13,019,344.00 $13,105,509.00 $86,165.00 Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 30-112-61-10-4-110- 71120 Compensation-Instructional Salaries 3,088,918.54 3,238,023.79 3,413,705.27 3,578,521.00 3,679,877.00 101,356.00 30-112-61-10-4-110- 71151 Compensation-Instructional Asst 81,653.38 96,480.47 93,581.99 132,275.00 101,750.00 (30,525.00) 30-112-61-10-4-110- 71159 Compensation- Accompanist 6,831.00 6,480.00 4,590.00 6,750.00 6,750.00 .00 30-112-61-10-4-110- 71200 Compensation-OT 595.56 709.11 725.74 .00 .00 .00 30-112-61-10-4-110- 71520 Compensation-Substitutes 122,345.28 86,256.47 111,047.32 70,000.00 70,000.00 .00 Page 157 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 30-112-61-10-4-110- 71522 Compensation-REWIP Retirees 42,563.23 38,105.64 28,961.98 78,409.00 69,796.00 (8,613.00) 30-112-61-10-4-110- 71650 Compensation-NBC Teacher Bonus 5,000.00 5,000.00 5,000.00 7,500.00 .00 (7,500.00) 30-112-61-10-4-110- 71665 Bonus Payments To Teachers 56,928.00 .00 80,496.00 .00 .00 .00 30-112-61-10-4-110- 72100 FICA 248,705.98 255,019.74 272,265.70 296,319.00 300,505.00 4,186.00 30-112-61-10-4-110- 72210 VRS Pension Contribution 405,682.18 439,787.98 368,237.50 430,756.00 398,292.00 (32,464.00) 30-112-61-10-4-110- 72220 VRS Hybrid Pension Contribution 113,819.42 105,842.95 133,599.58 184,610.00 170,696.00 (13,914.00) 30-112-61-10-4-110- 72300 Group Health and Dental Insurance 401,989.02 401,258.00 412,569.96 397,223.00 397,223.00 .00 30-112-61-10-4-110- 72400 VRS Group Life Insurance 41,980.28 43,078.55 40,060.18 43,690.00 38,613.00 (5,077.00) 30-112-61-10-4-110- 72510 Hybrid Disability Insurance 1,646.86 1,531.35 1,912.47 .00 .00 .00 30-112-61-10-4-110- 72700 Workers Compensation 14,913.50 12,526.96 12,766.00 20,000.00 20,000.00 .00 30-112-61-10-4-110- 72750 VRS Retiree Health Care Credit 37,907.53 38,899.33 41,079.18 44,801.00 32,056.00 (12,745.00) 30-112-61-10-4-110- 72800 Termination Pay for Vac/Sick Leave 7,740.00 14,701.20 7,024.27 .00 .00 .00 30-112-61-10-4-110- 72850 OPEB ARC 15,193.00 14,982.00 15,699.00 .00 .00 .00 30-112-61-10-4-110- 73126 Repair & Maint - Athletic Equipment 3,052.00 3,137.00 6,266.75 7,192.00 7,192.00 .00 30-112-61-10-4-110- 73135 Repair/Maint - Band Instruments 3,000.00 3,000.00 3,000.00 3,000.00 3,924.00 924.00 30-112-61-10-4-110- 73140 Repair/Maint - Business Ed 234.47 239.97 .00 .00 .00 .00 30-112-61-10-4-110- 73145 Repair/Maint - Family and Consumer Science 83.93 348.34 696.27 750.00 750.00 .00 30-112-61-10-4-110- 73148 Repair & Maint - Foreign Language Dept 320.89 325.58 .00 .00 .00 .00 30-112-61-10-4-110- 73150 Repair/Maint - Math 1,959.98 1,937.74 .00 .00 .00 .00 30-112-61-10-4-110- 73154 Repair & Maint - PE Equipment 209.49 279.15 .00 .00 .00 .00 30-112-61-10-4-110- 73155 Repair/Maint - Piano 61.00 .00 85.00 280.00 .00 (280.00) Page 158 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 30-112-61-10-4-110- 73162 Subscription Offset .00 (6,000.00).00 .00 .00 .00 30-112-61-10-4-110- 73165 Repair/Maint - Science .00 2,384.76 .00 .00 .00 .00 30-112-61-10-4-110- 73175 Repair/Maint- Computer 244.97 225.73 .00 .00 .00 .00 30-112-61-10-4-110- 73255 Professional Development 49.99 200.00 112.65 200.00 200.00 .00 30-112-61-10-4-110- 76010 Agenda Books 3,264.31 1,828.27 3,084.55 3,394.00 3,394.00 .00 30-112-61-10-4-110- 76015 Allotment 36,899.31 45,067.52 45,277.94 44,319.00 45,344.00 1,025.00 30-112-61-10-4-110- 76045 Furniture and Equip <$5,000 8,162.57 1,435.68 4,126.89 4,127.00 4,127.00 .00 30-112-61-10-4-110- 76075 Registration Guide 299.59 .00 418.88 300.00 300.00 .00 30-112-61-10-4-110- 76085 School Improvement 100.00 100.00 44.95 100.00 100.00 .00 30-112-61-10-4-110- 76090 Student Recognition 843.00 5,527.69 5,540.00 5,620.00 5,620.00 .00 30-112-61-10-4-110- 76135 Art Supplies and Equipment <$5,000 2,748.62 3,000.79 3,000.25 3,500.00 3,500.00 .00 30-112-61-10-4-110- 76170 Band 12,090.09 6,934.50 6,999.22 7,000.00 7,000.00 .00 30-112-61-10-4-110- 76185 Business Education 1,260.74 1,259.72 1,472.52 1,500.00 1,500.00 .00 30-112-61-10-4-110- 76215 Choir 2,218.11 2,212.96 1,872.58 1,940.00 2,220.00 280.00 30-112-61-10-4-110- 76235 Drama .00 383.61 388.61 410.00 600.00 190.00 30-112-61-10-4-110- 76260 Family and Consumer Science 4,437.30 5,201.61 5,999.26 7,000.00 7,500.00 500.00 30-112-61-10-4-110- 76270 Foreign Language 193.37 197.00 471.11 472.00 472.00 .00 30-112-61-10-4-110- 76290 Health 519.62 99.89 466.81 486.00 486.00 .00 30-112-61-10-4-110- 76300 Intro to Computers 839.00 836.68 825.25 839.00 839.00 .00 30-112-61-10-4-110- 76320 Language Arts 4,434.94 4,368.62 4,327.71 4,442.00 4,442.00 .00 30-112-61-10-4-110- 76345 Mathematics 1,244.71 1,247.89 2,641.44 2,812.00 2,812.00 .00 Page 159 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 30-112-61-10-4-110- 76360 Physical Education 559.34 888.28 808.30 840.00 840.00 .00 30-112-61-10-4-110- 76380 Science 4,182.46 1,869.69 3,787.62 3,800.00 3,800.00 .00 30-112-61-10-4-110- 76385 Social Studies 711.14 1,050.53 995.34 1,000.00 1,000.00 .00 30-112-61-10-4-110- 76440 Technology Education 6,501.58 6,645.21 6,300.60 6,503.00 6,503.00 .00 30-112-61-10-4-110- 76515 Software-Instructional 7,845.65 9,901.66 10,310.83 10,470.00 11,485.00 1,015.00 30-112-61-10-4-110- 76530 Computer Supplies 4,895.91 5,283.36 5,303.29 5,325.00 5,325.00 .00 30-112-61-10-4-110- 78075 Inception of Subscription - Capital Outlay .00 6,000.00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $4,807,880.84 $4,916,102.97 $5,167,946.76 $5,418,475.00 $5,416,833.00 ($1,642.00) Program 120 - Special Education 30-112-61-10-4-120- 71120 Compensation-Instructional Salaries 246,382.01 366,780.52 474,649.80 600,028.00 523,995.00 (76,033.00) 30-112-61-10-4-120- 71151 Compensation-Instructional Asst 95,406.87 124,181.12 171,982.21 226,451.00 208,263.00 (18,188.00) 30-112-61-10-4-120- 71520 Compensation-Substitutes 6,236.32 1,235.19 12,962.07 .00 .00 .00 30-112-61-10-4-120- 71522 Compensation-REWIP Retirees 2,375.58 .00 .00 .00 .00 .00 30-112-61-10-4-120- 71665 Bonus Payments To Teachers 20,124.00 .00 21,284.96 .00 .00 .00 30-112-61-10-4-120- 72100 FICA 28,202.57 36,841.36 50,537.22 63,226.00 56,018.00 (7,208.00) 30-112-61-10-4-120- 72210 VRS Pension Contribution 24,810.30 22,844.82 34,909.80 41,208.00 34,018.00 (7,190.00) 30-112-61-10-4-120- 72220 VRS Hybrid Pension Contribution 32,272.95 47,575.08 68,675.67 96,153.00 79,376.00 (16,777.00) 30-112-61-10-4-120- 72300 Group Health and Dental Insurance 53,537.97 74,212.97 87,562.73 51,249.00 51,249.00 .00 30-112-61-10-4-120- 72400 VRS Group Life Insurance 4,602.48 5,677.68 8,000.99 9,752.00 7,695.00 (2,057.00) 30-112-61-10-4-120- 72510 Hybrid Disability Insurance 462.17 681.29 1,014.26 .00 .00 .00 30-112-61-10-4-120- 72750 VRS Retiree Health Care Credit 4,155.88 5,126.84 8,204.22 10,000.00 6,388.00 (3,612.00) Page 160 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 120 - Special Education 30-112-61-10-4-120- 72800 Termination Pay for Vac/Sick Leave .00 .00 329.33 .00 .00 .00 30-112-61-10-4-120- 76390 Sp Ed LD 1,034.41 1,742.91 2,004.49 2,005.00 2,005.00 .00 30-112-61-10-4-120- 76405 Sp Ed EMH 264.91 65.79 .00 .00 .00 .00 30-112-61-10-4-120- 76410 Sp Ed ID 279.94 101.21 .00 .00 .00 .00 30-112-61-10-4-120- 76415 Sp Ed BD 425.00 94.33 .00 .00 .00 .00 Program 120 - Special Education Totals $520,573.36 $687,161.11 $942,117.75 $1,100,072.00 $969,007.00 ($131,065.00) Program 130 - Vocational 30-112-61-10-4-130- 71120 Compensation-Instructional Salaries 307,324.87 296,706.28 283,706.04 287,699.00 290,792.00 3,093.00 30-112-61-10-4-130- 71665 Bonus Payments To Teachers 6,192.00 .00 6,192.00 .00 .00 .00 30-112-61-10-4-130- 72100 FICA 22,911.35 21,692.83 21,255.79 22,009.00 22,246.00 237.00 30-112-61-10-4-130- 72210 VRS Pension Contribution 50,647.80 48,989.20 39,691.20 47,816.00 45,422.00 (2,394.00) 30-112-61-10-4-130- 72300 Group Health and Dental Insurance 27,962.24 30,066.48 28,372.56 32,828.00 32,828.00 .00 30-112-61-10-4-130- 72400 VRS Group Life Insurance 4,083.50 3,949.82 3,295.90 3,395.00 3,082.00 (313.00) 30-112-61-10-4-130- 72750 VRS Retiree Health Care Credit 3,687.30 3,566.72 3,379.70 3,481.00 2,559.00 (922.00) Program 130 - Vocational Totals $422,809.06 $404,971.33 $385,893.19 $397,228.00 $396,929.00 ($299.00) Program 140 - Gifted 30-112-61-10-4-140- 72100 FICA 7.23 .00 .00 .00 .00 .00 Program 140 - Gifted Totals $7.23 $0.00 $0.00 $0.00 $0.00 $0.00 Program 150 - Other 30-112-61-10-4-150- 71620 Compensation-Extracurricular Supplements 163,780.36 165,323.27 176,554.38 187,653.00 175,020.00 (12,633.00) 30-112-61-10-4-150- 72100 FICA 14,132.57 13,002.30 14,226.19 14,355.00 13,389.00 (966.00) 30-112-61-10-4-150- 76030 Athletics/Athletic Equipment <$5,000 7,199.14 7,156.71 5,624.97 7,200.00 7,200.00 .00 Program 150 - Other Totals $185,112.07 $185,482.28 $196,405.54 $209,208.00 $195,609.00 ($13,599.00) Page 161 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Totals $5,936,382.56 $6,193,717.69 $6,692,363.24 $7,124,983.00 $6,978,378.00 ($146,605.00) Sub-Function 10 - Classroom Instruction Totals $5,936,382.56 $6,193,717.69 $6,692,363.24 $7,124,983.00 $6,978,378.00 ($146,605.00) Sub-Function 21 - Student Guidance Level 4 - Middle Program 110 - Regular Instruction 30-112-61-21-4-110- 71124 Compensation-Guidance Counselors 222,160.69 211,966.96 211,323.38 233,135.00 229,717.00 (3,418.00) 30-112-61-21-4-110- 71150 Compensation-Clerical 46,446.60 41,121.49 43,940.24 47,390.00 47,850.00 460.00 30-112-61-21-4-110- 71200 Compensation-OT 407.71 642.90 1,235.88 .00 .00 .00 30-112-61-21-4-110- 71665 Bonus Payments To Teachers 5,882.40 .00 5,985.34 .00 .00 .00 30-112-61-21-4-110- 72100 FICA 21,019.79 19,059.42 19,432.94 21,460.00 21,234.00 (226.00) 30-112-61-21-4-110- 72210 VRS Pension Contribution 30,332.23 25,378.43 20,959.37 32,636.00 30,349.00 (2,287.00) 30-112-61-21-4-110- 72220 VRS Hybrid Pension Contribution 14,382.70 16,740.16 19,387.35 13,987.00 13,007.00 (980.00) 30-112-61-21-4-110- 72300 Group Health and Dental Insurance 39,881.04 33,961.65 27,050.99 32,828.00 32,828.00 .00 30-112-61-21-4-110- 72400 VRS Group Life Insurance 3,605.19 3,395.83 3,040.15 3,310.00 2,942.00 (368.00) 30-112-61-21-4-110- 72510 Hybrid Disability Insurance 206.00 239.65 262.20 .00 297.00 297.00 30-112-61-21-4-110- 72750 VRS Retiree Health Care Credit 3,255.42 3,066.39 3,117.52 3,394.00 2,443.00 (951.00) 30-112-61-21-4-110- 72800 Termination Pay for Vac/Sick Leave 11,915.05 .00 .00 .00 .00 .00 30-112-61-21-4-110- 76195 Career Education 436.18 441.75 .00 .00 .00 .00 30-112-61-21-4-110- 76285 Guidance 383.37 670.01 817.23 871.00 871.00 .00 Program 110 - Regular Instruction Totals $400,314.37 $356,684.64 $356,552.59 $389,011.00 $381,538.00 ($7,473.00) Program 120 - Special Education 30-112-61-21-4-120- 71124 Compensation-Guidance Counselors 11,692.67 11,156.16 11,120.31 .00 .00 .00 30-112-61-21-4-120- 71150 Compensation-Clerical 2,444.56 2,164.01 2,312.64 .00 .00 .00 30-112-61-21-4-120- 71200 Compensation-OT 21.46 37.06 64.17 .00 .00 .00 30-112-61-21-4-120- 71665 Bonus Payments To Teachers 309.60 .00 315.02 .00 .00 .00 Page 162 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 21 - Student Guidance Level 4 - Middle Program 120 - Special Education 30-112-61-21-4-120- 72100 FICA 1,106.31 1,003.35 1,025.59 .00 .00 .00 30-112-61-21-4-120- 72210 VRS Pension Contribution 1,596.43 1,335.71 1,103.13 .00 .00 .00 30-112-61-21-4-120- 72220 VRS Hybrid Pension Contribution 756.98 881.06 1,020.39 .00 .00 .00 30-112-61-21-4-120- 72300 Group Health and Dental Insurance 2,099.00 1,787.46 1,423.74 .00 .00 .00 30-112-61-21-4-120- 72400 VRS Group Life Insurance 189.75 178.73 160.01 .00 .00 .00 30-112-61-21-4-120- 72510 Hybrid Disability Insurance 10.84 12.61 13.80 .00 .00 .00 30-112-61-21-4-120- 72750 VRS Retiree Health Care Credit 171.34 161.39 164.08 .00 .00 .00 30-112-61-21-4-120- 72800 Termination Pay for Vac/Sick Leave 627.11 .00 .00 .00 .00 .00 30-112-61-21-4-120- 76195 Career Education 22.95 23.25 .00 .00 .00 .00 30-112-61-21-4-120- 76285 Guidance 20.18 35.26 43.01 .00 .00 .00 Program 120 - Special Education Totals $21,069.18 $18,776.05 $18,765.89 $0.00 $0.00 $0.00 Level 4 - Middle Totals $421,383.55 $375,460.69 $375,318.48 $389,011.00 $381,538.00 ($7,473.00) Sub-Function 21 - Student Guidance Totals $421,383.55 $375,460.69 $375,318.48 $389,011.00 $381,538.00 ($7,473.00) Sub-Function 22 - Student Social Worker Level 4 - Middle Program 110 - Regular Instruction 30-112-61-22-4-110- 71120 Compensation-Instructional Salaries .00 .00 .00 .00 13,268.00 13,268.00 30-112-61-22-4-110- 72100 FICA .00 .00 .00 .00 1,015.00 1,015.00 30-112-61-22-4-110- 72220 VRS Hybrid Pension Contribution .00 .00 .00 .00 2,072.00 2,072.00 30-112-61-22-4-110- 72400 VRS Group Life Insurance .00 .00 .00 .00 141.00 141.00 30-112-61-22-4-110- 72750 VRS Retiree Health Care Credit .00 .00 .00 .00 117.00 117.00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $0.00 $16,613.00 $16,613.00 Level 4 - Middle Totals $0.00 $0.00 $0.00 $0.00 $16,613.00 $16,613.00 Sub-Function 22 - Student Social Worker Totals $0.00 $0.00 $0.00 $0.00 $16,613.00 $16,613.00 Page 163 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 32 - Instr. Sup. - Media Services Level 4 - Middle Program 110 - Regular Instruction 30-112-61-32-4-110- 71122 Compensation-Librarians 68,675.61 73,793.36 77,687.85 79,133.00 80,004.00 871.00 30-112-61-32-4-110- 71152 Compensation - Media Clerk 53,916.46 57,317.31 59,726.91 60,900.00 60,616.00 (284.00) 30-112-61-32-4-110- 71650 Compensation-NBC Teacher Bonus 5,000.00 5,000.00 5,000.00 .00 5,000.00 5,000.00 30-112-61-32-4-110- 71665 Bonus Payments To Teachers 3,096.00 .00 3,096.00 .00 .00 .00 30-112-61-32-4-110- 72100 FICA 9,924.86 10,356.55 10,636.26 10,713.00 11,140.00 427.00 30-112-61-32-4-110- 72210 VRS Pension Contribution 20,142.70 21,573.04 19,168.30 23,273.00 21,965.00 (1,308.00) 30-112-61-32-4-110- 72300 Group Health and Dental Insurance 8,707.28 9,061.92 18,597.12 16,414.00 16,414.00 .00 30-112-61-32-4-110- 72400 VRS Group Life Insurance 1,624.00 1,739.28 1,591.80 1,652.00 1,491.00 (161.00) 30-112-61-32-4-110- 72750 VRS Retiree Health Care Credit 1,466.40 1,570.60 1,632.20 1,694.00 1,237.00 (457.00) 30-112-61-32-4-110- 73130 Repair/Maint - Audio/Visual 1,483.17 1,994.26 .00 .00 .00 .00 30-112-61-32-4-110- 76155 Audio Visual Media 2,734.92 2,730.90 .00 .00 .00 .00 30-112-61-32-4-110- 76325 Library Books and Supplies 7,507.07 6,748.79 11,964.31 14,432.00 14,432.00 .00 30-112-61-32-4-110- 76330 Library Reference Materials 2,535.94 2,482.70 2,300.64 .00 .00 .00 30-112-61-32-4-110- 76355 Periodicals 428.52 247.72 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $187,242.93 $194,616.43 $211,401.39 $208,211.00 $212,299.00 $4,088.00 Level 4 - Middle Totals $187,242.93 $194,616.43 $211,401.39 $208,211.00 $212,299.00 $4,088.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $187,242.93 $194,616.43 $211,401.39 $208,211.00 $212,299.00 $4,088.00 Sub-Function 41 - Admin. Principals Office Level 4 - Middle Program 110 - Regular Instruction 30-112-61-41-4-110- 71126 Compensation-Principals 115,383.96 124,550.52 130,814.04 134,738.00 136,047.00 1,309.00 30-112-61-41-4-110- 71127 Compensation-Asst Principals 182,541.00 167,999.52 179,685.00 185,076.00 198,768.00 13,692.00 Page 164 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 4 - Middle Program 110 - Regular Instruction 30-112-61-41-4-110- 71150 Compensation-Clerical 91,057.21 81,302.56 102,222.59 104,611.00 105,626.00 1,015.00 30-112-61-41-4-110- 71200 Compensation-OT 2,084.06 4,732.65 5,607.71 2,000.00 2,000.00 .00 30-112-61-41-4-110- 71520 Compensation-Substitutes 3,891.00 7,575.10 3,650.57 .00 .00 .00 30-112-61-41-4-110- 71522 Compensation-REWIP Retirees .00 .00 9,580.62 .00 .00 .00 30-112-61-41-4-110- 71665 Bonus Payments To Teachers 7,740.00 .00 7,740.00 .00 .00 .00 30-112-61-41-4-110- 72100 FICA 30,947.59 29,374.34 33,018.99 32,622.00 33,847.00 1,225.00 30-112-61-41-4-110- 72210 VRS Pension Contribution 56,721.36 53,049.58 50,508.23 49,378.00 48,158.00 (1,220.00) 30-112-61-41-4-110- 72220 VRS Hybrid Pension Contribution 7,839.48 8,866.72 9,304.20 21,162.00 20,639.00 (523.00) 30-112-61-41-4-110- 72300 Group Health and Dental Insurance 44,249.00 33,136.10 29,803.48 36,035.00 36,035.00 .00 30-112-61-41-4-110- 72400 VRS Group Life Insurance 5,205.24 4,992.11 4,814.07 5,008.00 4,669.00 (339.00) 30-112-61-41-4-110- 72510 Hybrid Disability Insurance 112.32 126.96 125.04 .00 .00 .00 30-112-61-41-4-110- 72750 VRS Retiree Health Care Credit 4,700.28 4,507.80 4,936.44 5,136.00 3,876.00 (1,260.00) 30-112-61-41-4-110- 72800 Termination Pay for Vac/Sick Leave 10,062.82 1,974.94 .00 .00 .00 .00 30-112-61-41-4-110- 73160 Repair/Maint - School Office Equipment 5,559.09 5,825.65 11,105.81 15,005.00 15,005.00 .00 30-112-61-41-4-110- 73161 Lease Offset (2,968.08)(5,936.14)(5,936.16).00 .00 .00 30-112-61-41-4-110- 75200 Postage 1,003.88 979.91 1,751.47 1,750.00 1,750.00 .00 30-112-61-41-4-110- 75521 Travel-Principals 533.43 448.05 527.18 1,000.00 1,000.00 .00 30-112-61-41-4-110- 75803 Dues-Accreditation 736.00 200.00 990.95 1,000.00 1,000.00 .00 30-112-61-41-4-110- 78070 Inception of Lease - Capital Outlay 22,494.22 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $589,893.86 $523,706.37 $580,250.23 $594,521.00 $608,420.00 $13,899.00 Level 4 - Middle Totals $589,893.86 $523,706.37 $580,250.23 $594,521.00 $608,420.00 $13,899.00 Sub-Function 41 - Admin. Principals Office Totals $589,893.86 $523,706.37 $580,250.23 $594,521.00 $608,420.00 $13,899.00 Page 165 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Totals $7,134,902.90 $7,287,501.18 $7,859,333.34 $8,316,726.00 $8,197,248.00 ($119,478.00) Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 30-112-62-62-9-222- 76100 Supplies - Nursing 629.28 614.35 582.93 630.00 1,000.00 370.00 Program 222 - Health Services Totals $629.28 $614.35 $582.93 $630.00 $1,000.00 $370.00 Level 9 - District Wide Totals $629.28 $614.35 $582.93 $630.00 $1,000.00 $370.00 Sub-Function 62 - Admin, Attend. & Health Totals $629.28 $614.35 $582.93 $630.00 $1,000.00 $370.00 Function 62 - Administration, Attend. & Health Totals $629.28 $614.35 $582.93 $630.00 $1,000.00 $370.00 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 311,773.78 325,083.47 322,373.28 331,848.00 294,714.00 (37,134.00) 30-112-64-64-9-420- 71200 Compensation-OT 16,078.89 11,322.98 11,292.48 12,000.00 12,000.00 .00 30-112-64-64-9-420- 71520 Compensation-Substitutes .00 .00 .00 4,000.00 .00 (4,000.00) 30-112-64-64-9-420- 71665 Bonus Payments To Teachers 13,932.00 .00 12,384.00 .00 .00 .00 30-112-64-64-9-420- 72100 FICA 24,958.02 24,926.40 25,502.99 26,610.00 23,464.00 (3,146.00) 30-112-64-64-9-420- 72210 VRS Pension Contribution 9,589.68 10,169.46 10,565.04 18,627.00 11,462.00 (7,165.00) 30-112-64-64-9-420- 72220 VRS Hybrid Pension Contribution 4,392.25 3,812.17 (1,886.68)7,983.00 4,912.00 (3,071.00) 30-112-64-64-9-420- 72300 Group Health and Dental Insurance 66,684.44 67,232.80 71,685.60 61,098.00 61,098.00 .00 30-112-64-64-9-420- 72400 VRS Group Life Insurance 4,185.36 4,339.68 3,801.62 3,916.00 2,418.00 (1,498.00) 30-112-64-64-9-420- 72510 Hybrid Disability Insurance 1,034.68 1,058.37 1,016.64 .00 .00 .00 30-112-64-64-9-420- 72700 Workers Compensation 1,739.91 1,461.48 1,824.00 3,000.00 3,000.00 .00 30-112-64-64-9-420- 72750 VRS Retiree Health Care Credit 3,517.08 3,647.93 3,631.92 3,741.00 2,716.00 (1,025.00) 30-112-64-64-9-420- 72800 Termination Pay for Vac/Sick Leave .00 294.27 .00 .00 .00 .00 Page 166 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-112-64-64-9-420- 72850 OPEB ARC 1,773.00 1,748.00 1,772.00 .00 .00 .00 30-112-64-64-9-420- 73180 Repair/Maint - Other Contracted 25,152.25 40,750.54 87,312.51 69,609.00 124,424.00 54,815.00 30-112-64-64-9-420- 73184 Repair/Maint - Other Contracted - AIIMS/Alt Ed 5,582.86 3,993.75 1,967.39 3,000.00 3,000.00 .00 30-112-64-64-9-420- 74900 Building Maintenance -City 124,940.13 101,929.68 148,234.93 90,333.00 92,066.00 1,733.00 30-112-64-64-9-420- 74901 Alt. Ed. Building Maintenance - City 2,117.72 7,493.03 5,271.93 3,608.00 3,608.00 .00 30-112-64-64-9-420- 75001 Telecom/ Internet Services 4,891.54 4,769.28 3,839.57 4,884.00 8,142.00 3,258.00 30-112-64-64-9-420- 75004 Utilities - Electric 200,637.25 215,187.03 259,232.10 236,380.00 247,000.00 10,620.00 30-112-64-64-9-420- 75005 Utilities - Natural Gas 27,634.29 23,883.69 32,759.04 20,964.00 30,000.00 9,036.00 30-112-64-64-9-420- 75009 Utilities - Water and Sewer 38,393.10 33,316.65 34,184.75 44,000.00 44,000.00 .00 30-112-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 3,836.45 .00 .00 2,750.00 2,750.00 .00 30-112-64-64-9-420- 76110 Supplies - Operational 40,680.75 39,035.06 44,396.32 17,000.00 17,000.00 .00 Program 420 - Building Services Totals $933,525.43 $925,455.72 $1,081,161.43 $965,351.00 $987,774.00 $22,423.00 Program 430 - Grounds Services 30-112-64-64-9-430- 74910 Grounds Maintenance-City 10,063.65 15,305.79 11,683.31 11,565.00 11,565.00 .00 Program 430 - Grounds Services Totals $10,063.65 $15,305.79 $11,683.31 $11,565.00 $11,565.00 $0.00 Level 9 - District Wide Totals $943,589.08 $940,761.51 $1,092,844.74 $976,916.00 $999,339.00 $22,423.00 Sub-Function 64 - Operation & Maintenance Totals $943,589.08 $940,761.51 $1,092,844.74 $976,916.00 $999,339.00 $22,423.00 Function 64 - Operation & Maintenance Totals $943,589.08 $940,761.51 $1,092,844.74 $976,916.00 $999,339.00 $22,423.00 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-112-68-10-9-800- 71139 Compensation-ITRT 37,359.00 45,937.91 47,958.72 48,732.00 43,183.00 (5,549.00) 30-112-68-10-9-800- 71665 Bonus Payments To Teachers 774.00 .00 774.00 .00 .00 .00 Page 167 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-112-68-10-9-800- 72100 FICA 2,969.73 3,515.98 3,805.16 3,728.00 3,303.00 (425.00) 30-112-68-10-9-800- 72210 VRS Pension Contribution 7,256.15 7,632.22 6,723.20 8,099.00 6,745.00 (1,354.00) 30-112-68-10-9-800- 72300 Group Health and Dental Insurance 3,976.06 4,530.96 4,153.38 4,971.00 4,971.00 .00 30-112-68-10-9-800- 72400 VRS Group Life Insurance 585.09 615.33 558.36 575.00 458.00 (117.00) 30-112-68-10-9-800- 72750 VRS Retiree Health Care Credit 528.33 555.68 572.55 590.00 380.00 (210.00) 30-112-68-10-9-800- 72800 Termination Pay for Vac/Sick Leave .00 .00 2,274.60 .00 .00 .00 30-112-68-10-9-800- 76305 ITRT 1,440.08 601.22 1,435.00 1,445.00 1,445.00 .00 30-112-68-10-9-800- 76545 Technology Repair and Replace 15,262.32 67,319.34 1,887.40 4,106.00 4,106.00 .00 30-112-68-10-9-800- 78050 Technology Addl VPSA Eligible 49,788.59 3,000.04 237,537.04 247,200.00 58,700.00 (188,500.00) Program 800 - Technology Totals $119,939.35 $133,708.68 $307,679.41 $319,446.00 $123,291.00 ($196,155.00) Level 9 - District Wide Totals $119,939.35 $133,708.68 $307,679.41 $319,446.00 $123,291.00 ($196,155.00) Sub-Function 10 - Classroom Instruction Totals $119,939.35 $133,708.68 $307,679.41 $319,446.00 $123,291.00 ($196,155.00) Function 68 - Technology Totals $119,939.35 $133,708.68 $307,679.41 $319,446.00 $123,291.00 ($196,155.00) Locations 112 - Andrew Lewis Middle School Totals $8,199,060.61 $8,362,585.72 $9,260,440.42 $9,613,718.00 $9,320,878.00 ($292,840.00) 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 1,793,339.45 1,658,370.40 1,718,588.81 1,848,054.00 1,990,574.00 142,520.00 30-113-61-10-2-110- 71151 Compensation-Instructional Asst 156,566.39 176,018.23 182,734.16 212,524.00 195,166.00 (17,358.00) 30-113-61-10-2-110- 71200 Compensation-OT 7.14 50.53 2.70 500.00 500.00 .00 30-113-61-10-2-110- 71520 Compensation-Substitutes 83,609.92 80,119.88 61,869.47 55,000.00 55,000.00 .00 30-113-61-10-2-110- 71522 Compensation-REWIP Retirees 907.28 5,842.80 17,489.93 37,204.00 51,204.00 14,000.00 Page 168 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-10-2-110- 71650 Compensation-NBC Teacher Bonus 20,000.00 15,000.00 10,000.00 17,500.00 10,000.00 (7,500.00) 30-113-61-10-2-110- 71665 Bonus Payments To Teachers 32,748.24 .00 51,672.24 .00 .00 .00 30-113-61-10-2-110- 72100 FICA 150,220.55 141,208.50 148,220.14 159,849.00 176,137.00 16,288.00 30-113-61-10-2-110- 72210 VRS Pension Contribution 224,874.52 197,024.70 152,858.45 230,275.00 231,543.00 1,268.00 30-113-61-10-2-110- 72220 VRS Hybrid Pension Contribution 98,339.59 105,143.56 133,477.86 98,689.00 99,233.00 544.00 30-113-61-10-2-110- 72300 Group Health and Dental Insurance 272,773.41 268,016.46 270,216.90 272,360.00 272,360.00 .00 30-113-61-10-2-110- 72400 VRS Group Life Insurance 26,207.54 24,536.39 22,314.28 23,356.00 22,447.00 (909.00) 30-113-61-10-2-110- 72510 Hybrid Disability Insurance 1,440.77 1,505.73 1,938.90 .00 .00 .00 30-113-61-10-2-110- 72700 Workers Compensation 9,350.77 7,854.40 10,422.00 10,000.00 10,000.00 .00 30-113-61-10-2-110- 72750 VRS Retiree Health Care Credit 23,652.64 22,141.31 22,869.50 23,950.00 18,635.00 (5,315.00) 30-113-61-10-2-110- 72800 Termination Pay for Vac/Sick Leave 2,107.33 13,880.67 6,244.67 .00 .00 .00 30-113-61-10-2-110- 72850 OPEB ARC 9,526.00 9,394.00 9,655.00 .00 .00 .00 30-113-61-10-2-110- 73153 Repair & Maint - Music Dept .00 .00 .00 175.00 100.00 (75.00) 30-113-61-10-2-110- 76010 Agenda Books 1,030.75 1,200.66 4,538.34 1,300.00 1,300.00 .00 30-113-61-10-2-110- 76015 Allotment 22,762.23 21,571.08 20,214.55 20,867.00 21,565.00 698.00 30-113-61-10-2-110- 76045 Furniture and Equip <$5,000 1,787.75 4,731.26 5,139.44 6,107.00 6,107.00 .00 30-113-61-10-2-110- 76085 School Improvement 29.71 212.85 380.00 100.00 100.00 .00 30-113-61-10-2-110- 76135 Art Supplies and Equipment <$5,000 2,067.65 283.53 2,173.25 4,100.00 4,100.00 .00 30-113-61-10-2-110- 76350 Music .00 120.90 189.96 113.00 535.00 422.00 30-113-61-10-2-110- 76360 Physical Education 91.96 425.16 665.33 580.00 500.00 (80.00) 30-113-61-10-2-110- 76365 Reading 103.75 72.56 164.86 668.00 6,140.00 5,472.00 Page 169 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-10-2-110- 76485 Supplies - Kindergarten 1,480.47 858.18 1,739.70 852.00 852.00 .00 30-113-61-10-2-110- 76490 Supplies - First Grade 438.70 1,237.01 1,209.62 1,300.00 900.00 (400.00) 30-113-61-10-2-110- 76495 Supplies - Second Grade 670.30 256.91 616.07 620.00 380.00 (240.00) 30-113-61-10-2-110- 76500 Supplies - Third Grade 104.03 482.08 750.99 678.00 611.00 (67.00) 30-113-61-10-2-110- 76505 Supplies - Fourth Grade 220.28 765.83 604.66 420.00 324.00 (96.00) 30-113-61-10-2-110- 76510 Supplies - Fifth Grade 170.91 507.83 658.46 598.00 748.00 150.00 Program 110 - Regular Instruction Totals $2,936,630.03 $2,758,833.40 $2,859,620.24 $3,027,739.00 $3,177,061.00 $149,322.00 Program 120 - Special Education 30-113-61-10-2-120- 71120 Compensation-Instructional Salaries 172,300.54 188,789.00 197,448.75 137,534.00 149,773.00 12,239.00 30-113-61-10-2-120- 71151 Compensation-Instructional Asst 38,401.06 61,082.39 44,102.32 69,825.00 89,763.00 19,938.00 30-113-61-10-2-120- 71200 Compensation-OT .00 71.40 .00 .00 .00 .00 30-113-61-10-2-120- 71520 Compensation-Substitutes 8,566.75 1,504.86 2,640.85 .00 .00 .00 30-113-61-10-2-120- 71665 Bonus Payments To Teachers 4,644.00 .00 6,811.19 .00 .00 .00 30-113-61-10-2-120- 72100 FICA 16,036.86 18,540.64 18,346.91 15,863.00 18,325.00 2,462.00 30-113-61-10-2-120- 72210 VRS Pension Contribution 10,180.40 10,875.93 9,651.00 10,339.00 11,225.00 886.00 30-113-61-10-2-120- 72220 VRS Hybrid Pension Contribution 25,405.70 28,557.83 28,093.02 24,124.00 26,191.00 2,067.00 30-113-61-10-2-120- 72300 Group Health and Dental Insurance 30,510.16 33,369.12 39,054.56 24,509.00 24,509.00 .00 30-113-61-10-2-120- 72400 VRS Group Life Insurance 2,871.05 3,207.50 2,862.44 2,447.00 2,539.00 92.00 30-113-61-10-2-120- 72510 Hybrid Disability Insurance 364.19 408.94 415.84 .00 .00 .00 30-113-61-10-2-120- 72750 VRS Retiree Health Care Credit 2,592.61 2,893.98 2,935.16 2,509.00 2,108.00 (401.00) 30-113-61-10-2-120- 76390 Sp Ed LD 961.71 422.47 526.79 .00 .00 .00 Page 170 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 30-113-61-10-2-120- 76431 Special Ed - General .00 .00 .00 1,148.00 1,029.00 (119.00) 30-113-61-10-2-120- 76438 Supplies - EL .00 .00 .00 170.00 .00 (170.00) Program 120 - Special Education Totals $312,835.03 $349,724.06 $352,888.83 $288,468.00 $325,462.00 $36,994.00 Program 123 - ELL 30-113-61-10-2-123- 76438 Supplies - EL .00 .00 .00 .00 250.00 250.00 Program 123 - ELL Totals $0.00 $0.00 $0.00 $0.00 $250.00 $250.00 Program 180 - Pre-K Non- Sp Ed 30-113-61-10-2-180- 71110 Compensation-Administrative 15,392.05 19,065.66 7,526.72 8,926.00 9,013.00 87.00 30-113-61-10-2-180- 71120 Compensation-Instructional Salaries 62,081.04 64,771.64 69,182.35 70,903.00 71,492.00 589.00 30-113-61-10-2-180- 71151 Compensation-Instructional Asst .00 47,014.00 29,043.20 53,358.00 50,021.00 (3,337.00) 30-113-61-10-2-180- 71665 Bonus Payments To Teachers 1,935.00 .00 3,250.80 .00 .00 .00 30-113-61-10-2-180- 72100 FICA 5,486.00 9,397.77 7,756.54 10,189.00 9,985.00 (204.00) 30-113-61-10-2-180- 72210 VRS Pension Contribution 13,300.99 17,553.21 10,851.43 15,495.00 14,272.00 (1,223.00) 30-113-61-10-2-180- 72220 VRS Hybrid Pension Contribution .00 4,249.90 4,844.99 6,641.00 6,116.00 (525.00) 30-113-61-10-2-180- 72300 Group Health and Dental Insurance 9,317.14 17,245.54 10,612.32 13,702.00 13,702.00 .00 30-113-61-10-2-180- 72400 VRS Group Life Insurance 1,072.47 1,757.96 1,247.24 1,572.00 1,384.00 (188.00) 30-113-61-10-2-180- 72510 Hybrid Disability Insurance .00 60.82 69.82 .00 .00 .00 30-113-61-10-2-180- 72750 VRS Retiree Health Care Credit 968.34 1,587.43 1,278.88 1,612.00 1,149.00 (463.00) Program 180 - Pre-K Non- Sp Ed Totals $109,553.03 $182,703.93 $145,664.29 $182,398.00 $177,134.00 ($5,264.00) Level 2 - Elementary Totals $3,359,018.09 $3,291,261.39 $3,358,173.36 $3,498,605.00 $3,679,907.00 $181,302.00 Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 30-113-61-10-8-180- 71110 Compensation-Administrative .00 .00 1,139.44 .00 .00 .00 Page 171 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 30-113-61-10-8-180- 71120 Compensation-Instructional Salaries .00 16,295.00 13,021.00 .00 .00 .00 30-113-61-10-8-180- 71151 Compensation-Instructional Asst 46,204.18 .00 6,357.96 .00 .00 .00 30-113-61-10-8-180- 71665 Bonus Payments To Teachers 1,548.00 .00 .00 .00 .00 .00 30-113-61-10-8-180- 72100 FICA 3,616.26 1,246.00 1,534.64 .00 .00 .00 30-113-61-10-8-180- 72210 VRS Pension Contribution .00 .00 2,118.29 .00 .00 .00 30-113-61-10-8-180- 72220 VRS Hybrid Pension Contribution 7,788.10 2,708.00 1,019.68 .00 .00 .00 30-113-61-10-8-180- 72300 Group Health and Dental Insurance 7,540.48 10,668.00 3,262.73 .00 .00 .00 30-113-61-10-8-180- 72400 VRS Group Life Insurance 627.90 218.00 129.80 .00 .00 .00 30-113-61-10-8-180- 72510 Hybrid Disability Insurance 117.09 .00 7.08 .00 .00 .00 30-113-61-10-8-180- 72750 VRS Retiree Health Care Credit 567.00 197.00 133.10 .00 .00 .00 30-113-61-10-8-180- 73037 Contractual Services - Other .00 197.46 352.12 2,000.00 2,000.00 .00 30-113-61-10-8-180- 73255 Professional Development 1,351.24 127.58 24.25 1,250.00 1,250.00 .00 30-113-61-10-8-180- 76435 Supplies - Instructional 5,998.02 2,567.29 2,342.44 36,237.00 36,237.00 .00 Program 180 - Pre-K Non- Sp Ed Totals $75,358.27 $34,224.33 $31,442.53 $39,487.00 $39,487.00 $0.00 Level 8 - Pre-K Totals $75,358.27 $34,224.33 $31,442.53 $39,487.00 $39,487.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $3,434,376.36 $3,325,485.72 $3,389,615.89 $3,538,092.00 $3,719,394.00 $181,302.00 Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-21-2-110- 71124 Compensation-Guidance Counselors 65,619.25 83,599.39 84,910.50 90,766.00 91,647.00 881.00 30-113-61-21-2-110- 71665 Bonus Payments To Teachers 1,838.25 .00 1,838.25 .00 .00 .00 30-113-61-21-2-110- 72100 FICA 4,925.33 6,105.00 6,236.54 6,944.00 7,011.00 67.00 30-113-61-21-2-110- 72210 VRS Pension Contribution 2,686.12 1,714.63 2,557.02 4,526.00 4,295.00 (231.00) Page 172 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-21-2-110- 72220 VRS Hybrid Pension Contribution 8,179.82 10,992.49 9,996.18 10,560.00 10,021.00 (539.00) 30-113-61-21-2-110- 72300 Group Health and Dental Insurance 11,100.79 6,755.13 15,187.51 8,170.00 8,170.00 .00 30-113-61-21-2-110- 72400 VRS Group Life Insurance 876.09 1,024.51 987.81 1,071.00 971.00 (100.00) 30-113-61-21-2-110- 72510 Hybrid Disability Insurance 117.13 157.45 156.37 .00 .00 .00 30-113-61-21-2-110- 72750 VRS Retiree Health Care Credit 791.16 925.17 1,012.98 1,098.00 806.00 (292.00) 30-113-61-21-2-110- 76285 Guidance .00 267.83 158.19 328.00 350.00 22.00 Program 110 - Regular Instruction Totals $96,133.94 $111,541.60 $123,041.35 $123,463.00 $123,271.00 ($192.00) Program 120 - Special Education 30-113-61-21-2-120- 71124 Compensation-Guidance Counselors 3,453.65 4,399.97 4,468.97 .00 .00 .00 30-113-61-21-2-120- 71665 Bonus Payments To Teachers 96.75 .00 96.75 .00 .00 .00 30-113-61-21-2-120- 72100 FICA 259.23 321.32 328.24 .00 .00 .00 30-113-61-21-2-120- 72210 VRS Pension Contribution 141.38 90.24 134.58 .00 .00 .00 30-113-61-21-2-120- 72220 VRS Hybrid Pension Contribution 430.52 578.55 526.12 .00 .00 .00 30-113-61-21-2-120- 72300 Group Health and Dental Insurance 584.25 355.53 799.34 .00 .00 .00 30-113-61-21-2-120- 72400 VRS Group Life Insurance 46.11 53.92 51.99 .00 .00 .00 30-113-61-21-2-120- 72510 Hybrid Disability Insurance 6.17 8.29 8.23 .00 .00 .00 30-113-61-21-2-120- 72750 VRS Retiree Health Care Credit 41.64 48.69 53.32 .00 .00 .00 30-113-61-21-2-120- 76285 Guidance .00 14.10 8.32 .00 .00 .00 Program 120 - Special Education Totals $5,059.70 $5,870.61 $6,475.86 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $101,193.64 $117,412.21 $129,517.21 $123,463.00 $123,271.00 ($192.00) Sub-Function 21 - Student Guidance Totals $101,193.64 $117,412.21 $129,517.21 $123,463.00 $123,271.00 ($192.00) Page 173 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-32-2-110- 71122 Compensation-Librarians 74,060.73 79,070.83 82,583.22 84,863.00 85,796.00 933.00 30-113-61-32-2-110- 71665 Bonus Payments To Teachers 1,548.00 .00 1,548.00 .00 .00 .00 30-113-61-32-2-110- 72100 FICA 5,741.97 6,015.36 6,398.75 6,492.00 6,563.00 71.00 30-113-61-32-2-110- 72210 VRS Pension Contribution 12,128.90 12,936.02 11,546.10 14,104.00 13,401.00 (703.00) 30-113-61-32-2-110- 72300 Group Health and Dental Insurance 8,707.28 9,061.92 9,061.92 8,170.00 8,170.00 .00 30-113-61-32-2-110- 72400 VRS Group Life Insurance 977.90 1,042.98 958.80 1,001.00 909.00 (92.00) 30-113-61-32-2-110- 72750 VRS Retiree Health Care Credit 883.00 941.78 983.20 1,027.00 755.00 (272.00) 30-113-61-32-2-110- 73130 Repair/Maint - Audio/Visual .00 58.38 135.34 400.00 400.00 .00 30-113-61-32-2-110- 76155 Audio Visual Media .00 39.90 325.39 250.00 250.00 .00 30-113-61-32-2-110- 76325 Library Books and Supplies 9,941.00 7,213.82 5,796.00 5,250.00 6,380.00 1,130.00 30-113-61-32-2-110- 76330 Library Reference Materials 965.44 1,106.16 1,746.14 1,950.00 770.00 (1,180.00) 30-113-61-32-2-110- 76355 Periodicals 211.50 .00 .00 150.00 150.00 .00 Program 110 - Regular Instruction Totals $115,165.72 $117,487.15 $121,082.86 $123,657.00 $123,544.00 ($113.00) Level 2 - Elementary Totals $115,165.72 $117,487.15 $121,082.86 $123,657.00 $123,544.00 ($113.00) Sub-Function 32 - Instr. Sup. - Media Services Totals $115,165.72 $117,487.15 $121,082.86 $123,657.00 $123,544.00 ($113.00) Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-41-2-110- 71126 Compensation-Principals 111,203.04 100,597.71 128,327.04 132,177.00 131,163.00 (1,014.00) 30-113-61-41-2-110- 71127 Compensation-Asst Principals 75,588.06 82,591.96 87,767.10 89,991.00 95,823.00 5,832.00 30-113-61-41-2-110- 71150 Compensation-Clerical 51,264.97 53,751.09 56,291.82 57,661.00 58,222.00 561.00 30-113-61-41-2-110- 71200 Compensation-OT 1,653.26 1,324.75 1,544.21 1,000.00 1,000.00 .00 Page 174 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-41-2-110- 71520 Compensation-Substitutes 1,932.49 27,548.42 4,360.80 .00 .00 .00 30-113-61-41-2-110- 71522 Compensation-REWIP Retirees .00 .00 351.76 .00 .00 .00 30-113-61-41-2-110- 71665 Bonus Payments To Teachers 4,644.00 .00 4,644.00 .00 .00 .00 30-113-61-41-2-110- 72100 FICA 19,130.63 20,944.15 20,924.70 21,483.00 21,895.00 412.00 30-113-61-41-2-110- 72210 VRS Pension Contribution 30,926.12 31,162.44 30,650.58 32,555.00 31,185.00 (1,370.00) 30-113-61-41-2-110- 72220 VRS Hybrid Pension Contribution 8,353.56 8,858.64 9,914.40 13,952.00 13,365.00 (587.00) 30-113-61-41-2-110- 72300 Group Health and Dental Insurance 9,143.06 17,119.68 21,501.76 17,178.00 17,178.00 .00 30-113-61-41-2-110- 72400 VRS Group Life Insurance 3,167.02 3,226.76 3,205.80 3,302.00 3,023.00 (279.00) 30-113-61-41-2-110- 72510 Hybrid Disability Insurance 119.64 126.90 133.20 .00 .00 .00 30-113-61-41-2-110- 72750 VRS Retiree Health Care Credit 2,859.72 2,913.66 3,287.41 3,386.00 2,510.00 (876.00) 30-113-61-41-2-110- 72800 Termination Pay for Vac/Sick Leave 9,979.76 12,577.62 .00 .00 .00 .00 30-113-61-41-2-110- 73160 Repair/Maint - School Office Equipment 11,733.69 10,380.00 10,355.28 12,241.00 12,241.00 .00 30-113-61-41-2-110- 73161 Lease Offset (2,287.32)(4,574.62)(4,574.64).00 .00 .00 30-113-61-41-2-110- 75521 Travel-Principals 668.70 .00 .00 .00 .00 .00 30-113-61-41-2-110- 75803 Dues-Accreditation .00 .00 .00 80.00 278.00 198.00 30-113-61-41-2-110- 78070 Inception of Lease - Capital Outlay 17,334.94 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $357,415.34 $368,549.16 $378,685.22 $385,006.00 $387,883.00 $2,877.00 Level 2 - Elementary Totals $357,415.34 $368,549.16 $378,685.22 $385,006.00 $387,883.00 $2,877.00 Sub-Function 41 - Admin. Principals Office Totals $357,415.34 $368,549.16 $378,685.22 $385,006.00 $387,883.00 $2,877.00 Function 61 - Instruction Totals $4,008,151.06 $3,928,934.24 $4,018,901.18 $4,170,218.00 $4,354,092.00 $183,874.00 Page 175 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 30-113-62-62-9-222- 76100 Supplies - Nursing 358.68 255.56 508.84 539.00 539.00 .00 Program 222 - Health Services Totals $358.68 $255.56 $508.84 $539.00 $539.00 $0.00 Level 9 - District Wide Totals $358.68 $255.56 $508.84 $539.00 $539.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $358.68 $255.56 $508.84 $539.00 $539.00 $0.00 Function 62 - Administration, Attend. & Health Totals $358.68 $255.56 $508.84 $539.00 $539.00 $0.00 Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-113-64-64-9-420- 71190 Compensation-Custodians 132,987.31 151,159.84 113,556.50 118,177.00 42,962.00 (75,215.00) 30-113-64-64-9-420- 71200 Compensation-OT 11,052.59 9,110.48 4,105.94 10,000.00 6,500.00 (3,500.00) 30-113-64-64-9-420- 71520 Compensation-Substitutes 1,776.60 1,307.26 .00 1,500.00 .00 (1,500.00) 30-113-64-64-9-420- 71665 Bonus Payments To Teachers 4,644.00 .00 3,096.00 .00 .00 .00 30-113-64-64-9-420- 72100 FICA 11,159.37 12,112.67 9,158.79 9,920.00 3,784.00 (6,136.00) 30-113-64-64-9-420- 72210 VRS Pension Contribution 6,773.76 7,183.26 7,136.04 6,845.00 6,711.00 (134.00) 30-113-64-64-9-420- 72220 VRS Hybrid Pension Contribution 1,341.47 1,502.16 1,805.34 2,934.00 .00 (2,934.00) 30-113-64-64-9-420- 72300 Group Health and Dental Insurance 28,497.62 29,482.80 18,255.00 25,000.00 25,000.00 .00 30-113-64-64-9-420- 72400 VRS Group Life Insurance 1,749.47 2,026.56 1,369.83 1,394.00 455.00 (939.00) 30-113-64-64-9-420- 72510 Hybrid Disability Insurance 325.97 413.10 208.14 .00 .00 .00 30-113-64-64-9-420- 72700 Workers Compensation 994.23 835.13 521.00 1,000.00 1,000.00 .00 30-113-64-64-9-420- 72750 VRS Retiree Health Care Credit 1,486.32 1,718.04 1,329.87 1,354.00 378.00 (976.00) 30-113-64-64-9-420- 72850 OPEB ARC 1,013.00 749.00 506.00 .00 .00 .00 30-113-64-64-9-420- 73180 Repair/Maint - Other Contracted 13,163.37 55,580.25 78,783.92 60,442.00 86,047.00 25,605.00 Page 176 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-113-64-64-9-420- 74900 Building Maintenance -City 100,805.19 89,588.80 77,887.39 55,333.00 53,136.00 (2,197.00) 30-113-64-64-9-420- 75001 Telecom/ Internet Services 1,995.09 1,781.51 1,285.54 1,964.00 3,184.00 1,220.00 30-113-64-64-9-420- 75004 Utilities - Electric 103,586.16 112,581.46 143,732.94 134,620.00 136,000.00 1,380.00 30-113-64-64-9-420- 75005 Utilities - Natural Gas 12,991.25 10,521.65 14,351.80 9,551.00 11,000.00 1,449.00 30-113-64-64-9-420- 75009 Utilities - Water and Sewer 15,372.18 17,573.94 22,435.01 16,853.00 19,000.00 2,147.00 30-113-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 116.67 299.00 32.38 1,500.00 1,500.00 .00 30-113-64-64-9-420- 76110 Supplies - Operational 38,799.18 27,765.77 43,826.11 18,000.00 18,000.00 .00 Program 420 - Building Services Totals $490,630.80 $533,292.68 $543,383.54 $476,387.00 $414,657.00 ($61,730.00) Program 430 - Grounds Services 30-113-64-64-9-430- 74910 Grounds Maintenance-City 19,416.77 19,294.88 19,823.31 19,210.00 19,210.00 .00 Program 430 - Grounds Services Totals $19,416.77 $19,294.88 $19,823.31 $19,210.00 $19,210.00 $0.00 Level 9 - District Wide Totals $510,047.57 $552,587.56 $563,206.85 $495,597.00 $433,867.00 ($61,730.00) Sub-Function 64 - Operation & Maintenance Totals $510,047.57 $552,587.56 $563,206.85 $495,597.00 $433,867.00 ($61,730.00) Function 64 - Operation & Maintenance Totals $510,047.57 $552,587.56 $563,206.85 $495,597.00 $433,867.00 ($61,730.00) Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-113-68-10-9-800- 71139 Compensation-ITRT 3,337.42 .00 30,531.35 31,686.00 32,075.00 389.00 30-113-68-10-9-800- 71665 Bonus Payments To Teachers .00 .00 774.00 .00 .00 .00 30-113-68-10-9-800- 72100 FICA 252.23 .00 2,179.24 2,424.00 2,454.00 30.00 30-113-68-10-9-800- 72210 VRS Pension Contribution 610.66 .00 .00 5,266.00 5,010.00 (256.00) 30-113-68-10-9-800- 72220 VRS Hybrid Pension Contribution .00 .00 5,299.88 .00 .00 .00 30-113-68-10-9-800- 72300 Group Health and Dental Insurance 332.84 .00 6,109.62 5,334.00 5,334.00 .00 Page 177 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-113-68-10-9-800- 72400 VRS Group Life Insurance 49.24 .00 353.10 374.00 340.00 (34.00) 30-113-68-10-9-800- 72510 Hybrid Disability Insurance .00 .00 71.20 .00 .00 .00 30-113-68-10-9-800- 72750 VRS Retiree Health Care Credit 44.46 .00 362.10 383.00 282.00 (101.00) 30-113-68-10-9-800- 73175 Repair/Maint- Computer 3,756.09 3,218.52 428.90 3,200.00 3,200.00 .00 30-113-68-10-9-800- 76305 ITRT .00 141.31 248.00 77.00 1,100.00 1,023.00 30-113-68-10-9-800- 76515 Software-Instructional 4,865.75 4,083.44 5,278.53 4,544.00 4,544.00 .00 30-113-68-10-9-800- 76530 Computer Supplies 4,195.57 4,226.56 4,186.43 4,400.00 4,000.00 (400.00) 30-113-68-10-9-800- 76545 Technology Repair and Replace 5,858.97 .00 .00 .00 .00 .00 30-113-68-10-9-800- 78050 Technology Addl VPSA Eligible 30,958.71 630.25 14.51 .00 21,060.00 21,060.00 Program 800 - Technology Totals $54,261.94 $12,300.08 $55,836.86 $57,688.00 $79,399.00 $21,711.00 Level 9 - District Wide Totals $54,261.94 $12,300.08 $55,836.86 $57,688.00 $79,399.00 $21,711.00 Sub-Function 10 - Classroom Instruction Totals $54,261.94 $12,300.08 $55,836.86 $57,688.00 $79,399.00 $21,711.00 Function 68 - Technology Totals $54,261.94 $12,300.08 $55,836.86 $57,688.00 $79,399.00 $21,711.00 Locations 113 - Carver Elementary Totals $4,572,819.25 $4,494,077.44 $4,638,453.73 $4,724,042.00 $4,867,897.00 $143,855.00 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 1,667,944.66 1,597,393.58 1,639,719.46 1,765,646.00 1,704,036.00 (61,610.00) 30-114-61-10-2-110- 71151 Compensation-Instructional Asst 115,674.34 125,339.95 135,847.64 167,649.00 111,837.00 (55,812.00) 30-114-61-10-2-110- 71200 Compensation-OT .00 .00 8.18 .00 .00 .00 30-114-61-10-2-110- 71520 Compensation-Substitutes 74,511.23 56,020.36 56,428.93 43,000.00 43,000.00 .00 30-114-61-10-2-110- 71522 Compensation-REWIP Retirees 6,009.84 17,708.93 15,554.98 18,302.00 28,597.00 10,295.00 Page 178 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-10-2-110- 71650 Compensation-NBC Teacher Bonus 15,000.00 10,000.00 7,500.00 12,500.00 5,000.00 (7,500.00) 30-114-61-10-2-110- 71665 Bonus Payments To Teachers 24,420.00 .00 43,498.78 .00 .00 .00 30-114-61-10-2-110- 72100 FICA 139,515.31 132,383.08 138,395.68 147,327.00 144,774.00 (2,553.00) 30-114-61-10-2-110- 72210 VRS Pension Contribution 257,936.60 210,312.26 176,908.26 215,467.00 197,662.00 (17,805.00) 30-114-61-10-2-110- 72220 VRS Hybrid Pension Contribution 36,502.24 73,397.76 80,174.29 92,343.00 84,712.00 (7,631.00) 30-114-61-10-2-110- 72300 Group Health and Dental Insurance 222,175.48 212,678.56 222,074.98 251,492.00 251,492.00 .00 30-114-61-10-2-110- 72400 VRS Group Life Insurance 23,739.70 22,874.46 20,596.10 21,854.00 19,162.00 (2,692.00) 30-114-61-10-2-110- 72510 Hybrid Disability Insurance 522.80 1,050.94 1,191.04 .00 1,531.00 1,531.00 30-114-61-10-2-110- 72700 Workers Compensation 7,767.45 6,524.46 6,774.00 10,000.00 10,000.00 .00 30-114-61-10-2-110- 72750 VRS Retiree Health Care Credit 21,436.40 20,655.22 21,119.22 22,410.00 15,908.00 (6,502.00) 30-114-61-10-2-110- 72800 Termination Pay for Vac/Sick Leave 8,876.27 3,461.60 2,686.00 .00 .00 .00 30-114-61-10-2-110- 72850 OPEB ARC 7,913.00 7,803.00 7,786.00 .00 .00 .00 30-114-61-10-2-110- 73153 Repair & Maint - Music Dept .00 .00 115.00 150.00 150.00 .00 30-114-61-10-2-110- 76010 Agenda Books 1,035.90 1,351.29 1,334.06 1,200.00 1,200.00 .00 30-114-61-10-2-110- 76015 Allotment 22,787.02 21,923.08 21,842.01 20,147.00 20,397.00 250.00 30-114-61-10-2-110- 76045 Furniture and Equip <$5,000 4,120.01 4,085.68 4,052.99 4,000.00 3,445.00 (555.00) 30-114-61-10-2-110- 76085 School Improvement 108.82 22.37 45.74 50.00 50.00 .00 30-114-61-10-2-110- 76135 Art Supplies and Equipment <$5,000 1,000.00 1,000.00 1,114.00 2,497.00 1,545.00 (952.00) 30-114-61-10-2-110- 76350 Music 113.90 130.90 108.95 120.00 120.00 .00 30-114-61-10-2-110- 76360 Physical Education 200.00 193.11 62.55 220.00 220.00 .00 30-114-61-10-2-110- 76365 Reading 1,667.00 1,847.94 840.55 723.00 612.00 (111.00) Page 179 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-10-2-110- 76485 Supplies - Kindergarten 1,184.22 1,309.36 1,540.47 2,300.00 1,644.00 (656.00) 30-114-61-10-2-110- 76490 Supplies - First Grade 1,037.00 1,019.78 1,447.97 1,405.00 1,238.00 (167.00) 30-114-61-10-2-110- 76495 Supplies - Second Grade 1,106.34 797.70 1,578.98 925.00 1,110.00 185.00 30-114-61-10-2-110- 76500 Supplies - Third Grade 1,004.72 857.67 978.52 1,246.00 1,385.00 139.00 30-114-61-10-2-110- 76505 Supplies - Fourth Grade 740.71 1,123.74 503.91 788.00 1,067.00 279.00 30-114-61-10-2-110- 76510 Supplies - Fifth Grade 680.57 707.26 714.40 435.00 200.00 (235.00) Program 110 - Regular Instruction Totals $2,666,731.53 $2,533,974.04 $2,612,543.64 $2,804,196.00 $2,652,094.00 ($152,102.00) Program 120 - Special Education 30-114-61-10-2-120- 71120 Compensation-Instructional Salaries 186,881.04 247,576.33 271,485.35 276,784.00 293,066.00 16,282.00 30-114-61-10-2-120- 71151 Compensation-Instructional Asst 49,138.92 119,971.50 122,288.90 150,957.00 188,572.00 37,615.00 30-114-61-10-2-120- 71200 Compensation-OT 221.58 .00 .00 .00 .00 .00 30-114-61-10-2-120- 71520 Compensation-Substitutes 1,436.04 430.88 2,901.78 .00 .00 .00 30-114-61-10-2-120- 71650 Compensation-NBC Teacher Bonus 5,000.00 5,000.00 5,000.00 2,500.00 5,000.00 2,500.00 30-114-61-10-2-120- 71665 Bonus Payments To Teachers 7,740.00 .00 15,325.19 .00 .00 .00 30-114-61-10-2-120- 72100 FICA 17,810.15 27,406.62 30,725.57 32,913.00 37,228.00 4,315.00 30-114-61-10-2-120- 72210 VRS Pension Contribution 24,964.70 26,579.83 20,494.50 21,327.00 22,570.00 1,243.00 30-114-61-10-2-120- 72220 VRS Hybrid Pension Contribution 13,678.03 31,919.17 38,621.75 49,763.00 52,662.00 2,899.00 30-114-61-10-2-120- 72300 Group Health and Dental Insurance 31,919.28 46,004.80 43,053.48 25,746.00 25,746.00 .00 30-114-61-10-2-120- 72400 VRS Group Life Insurance 3,115.59 4,725.92 4,649.49 5,047.00 5,105.00 58.00 30-114-61-10-2-120- 72510 Hybrid Disability Insurance 195.88 455.10 594.52 .00 1,034.00 1,034.00 30-114-61-10-2-120- 72750 VRS Retiree Health Care Credit 2,813.27 4,266.67 4,767.70 5,176.00 4,238.00 (938.00) Page 180 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 30-114-61-10-2-120- 76390 Sp Ed LD 667.87 615.97 2,339.16 845.00 550.00 (295.00) 30-114-61-10-2-120- 76410 Sp Ed ID 592.21 994.20 912.21 1,579.00 668.00 (911.00) 30-114-61-10-2-120- 76438 Supplies - EL .00 65.45 .00 200.00 .00 (200.00) Program 120 - Special Education Totals $346,174.56 $516,012.44 $563,159.60 $572,837.00 $636,439.00 $63,602.00 Program 123 - ELL 30-114-61-10-2-123- 76438 Supplies - EL .00 .00 .00 .00 424.00 424.00 Program 123 - ELL Totals $0.00 $0.00 $0.00 $0.00 $424.00 $424.00 Program 180 - Pre-K Non- Sp Ed 30-114-61-10-2-180- 71110 Compensation-Administrative .00 .00 7,526.72 8,926.00 9,013.00 87.00 30-114-61-10-2-180- 71151 Compensation-Instructional Asst .00 .00 23,664.43 24,548.00 46,291.00 21,743.00 30-114-61-10-2-180- 71665 Bonus Payments To Teachers .00 .00 1,702.80 .00 .00 .00 30-114-61-10-2-180- 72100 FICA .00 .00 2,515.22 2,561.00 4,231.00 1,670.00 30-114-61-10-2-180- 72210 VRS Pension Contribution .00 .00 1,069.53 5,563.00 2,592.00 (2,971.00) 30-114-61-10-2-180- 72220 VRS Hybrid Pension Contribution .00 .00 3,624.92 .00 6,047.00 6,047.00 30-114-61-10-2-180- 72300 Group Health and Dental Insurance .00 .00 209.49 .00 .00 .00 30-114-61-10-2-180- 72400 VRS Group Life Insurance .00 .00 370.01 395.00 586.00 191.00 30-114-61-10-2-180- 72510 Hybrid Disability Insurance .00 .00 56.70 .00 .00 .00 30-114-61-10-2-180- 72750 VRS Retiree Health Care Credit .00 .00 379.49 405.00 487.00 82.00 Program 180 - Pre-K Non- Sp Ed Totals $0.00 $0.00 $41,119.31 $42,398.00 $69,247.00 $26,849.00 Level 2 - Elementary Totals $3,012,906.09 $3,049,986.48 $3,216,822.55 $3,419,431.00 $3,358,204.00 ($61,227.00) Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 30-114-61-10-8-180- 71110 Compensation-Administrative .00 .00 1,139.44 .00 .00 .00 Page 181 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 30-114-61-10-8-180- 71120 Compensation-Instructional Salaries 50.00 .00 11,752.16 .00 300.00 300.00 30-114-61-10-8-180- 71151 Compensation-Instructional Asst .00 .00 5,237.88 10,000.00 10,000.00 .00 30-114-61-10-8-180- 72100 FICA 3.83 .00 1,304.30 765.00 788.00 23.00 30-114-61-10-8-180- 72210 VRS Pension Contribution .00 .00 161.91 1,662.00 1,609.00 (53.00) 30-114-61-10-8-180- 72220 VRS Hybrid Pension Contribution .00 .00 2,508.16 .00 .00 .00 30-114-61-10-8-180- 72300 Group Health and Dental Insurance .00 .00 2,477.01 .00 .00 .00 30-114-61-10-8-180- 72400 VRS Group Life Insurance .00 .00 111.81 118.00 109.00 (9.00) 30-114-61-10-8-180- 72510 Hybrid Disability Insurance .00 .00 19.84 .00 .00 .00 30-114-61-10-8-180- 72750 VRS Retiree Health Care Credit .00 .00 114.66 121.00 91.00 (30.00) 30-114-61-10-8-180- 73037 Contractual Services - Other .00 2,733.47 20.90 2,000.00 2,000.00 .00 30-114-61-10-8-180- 73255 Professional Development .00 2,536.00 24.25 1,250.00 1,250.00 .00 30-114-61-10-8-180- 76435 Supplies - Instructional .00 6,453.38 890.93 30,894.00 30,894.00 .00 Program 180 - Pre-K Non- Sp Ed Totals $53.83 $11,722.85 $25,763.25 $46,810.00 $47,041.00 $231.00 Level 8 - Pre-K Totals $53.83 $11,722.85 $25,763.25 $46,810.00 $47,041.00 $231.00 Sub-Function 10 - Classroom Instruction Totals $3,012,959.92 $3,061,709.33 $3,242,585.80 $3,466,241.00 $3,405,245.00 ($60,996.00) Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-21-2-110- 71124 Compensation-Guidance Counselors 52,488.41 76,847.90 78,998.41 85,955.00 86,789.00 834.00 30-114-61-21-2-110- 71665 Bonus Payments To Teachers 1,838.25 .00 1,838.25 .00 .00 .00 30-114-61-21-2-110- 72100 FICA 3,941.50 5,717.24 5,990.90 6,576.00 6,639.00 63.00 30-114-61-21-2-110- 72210 VRS Pension Contribution 11,833.96 12,046.41 11,265.38 10,000.00 9,490.00 (510.00) 30-114-61-21-2-110- 72220 VRS Hybrid Pension Contribution .00 1,265.95 .00 4,286.00 4,067.00 (219.00) Page 182 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 61 - Instruction Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-21-2-110- 72300 Group Health and Dental Insurance 2,832.06 2,089.42 2,949.75 8,582.00 8,582.00 .00 30-114-61-21-2-110- 72400 VRS Group Life Insurance 954.18 1,073.32 935.46 1,014.00 920.00 (94.00) 30-114-61-21-2-110- 72510 Hybrid Disability Insurance .00 18.14 .00 .00 .00 .00 30-114-61-21-2-110- 72750 VRS Retiree Health Care Credit 861.55 969.21 959.31 1,040.00 764.00 (276.00) 30-114-61-21-2-110- 76285 Guidance 23.75 19.47 97.53 200.00 100.00 (100.00) Program 110 - Regular Instruction Totals $74,773.66 $100,047.06 $103,034.99 $117,653.00 $117,351.00 ($302.00) Program 120 - Special Education 30-114-61-21-2-120- 71124 Compensation-Guidance Counselors 2,762.55 4,044.63 4,157.81 .00 .00 .00 30-114-61-21-2-120- 71665 Bonus Payments To Teachers 96.75 .00 96.75 .00 .00 .00 30-114-61-21-2-120- 72100 FICA 207.45 300.91 315.31 .00 .00 .00 30-114-61-21-2-120- 72210 VRS Pension Contribution 622.84 634.02 592.92 .00 .00 .00 30-114-61-21-2-120- 72220 VRS Hybrid Pension Contribution .00 66.63 .00 .00 .00 .00 30-114-61-21-2-120- 72300 Group Health and Dental Insurance 149.06 109.97 155.25 .00 .00 .00 30-114-61-21-2-120- 72400 VRS Group Life Insurance 50.22 56.49 49.24 .00 .00 .00 30-114-61-21-2-120- 72510 Hybrid Disability Insurance .00 .96 .00 .00 .00 .00 30-114-61-21-2-120- 72750 VRS Retiree Health Care Credit 45.35 51.01 50.49 .00 .00 .00 30-114-61-21-2-120- 76285 Guidance 1.25 1.03 5.12 .00 .00 .00 Program 120 - Special Education Totals $3,935.47 $5,265.65 $5,422.89 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $78,709.13 $105,312.71 $108,457.88 $117,653.00 $117,351.00 ($302.00) Sub-Function 21 - Student Guidance Totals $78,709.13 $105,312.71 $108,457.88 $117,653.00 $117,351.00 ($302.00) Page 183 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 61 - Instruction Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-32-2-110- 71122 Compensation-Librarians 53,643.24 56,848.68 59,894.67 61,641.00 61,379.00 (262.00) 30-114-61-32-2-110- 71665 Bonus Payments To Teachers 1,548.00 .00 1,548.00 .00 .00 .00 30-114-61-32-2-110- 72100 FICA 4,226.93 4,354.20 4,706.14 4,716.00 4,695.00 (21.00) 30-114-61-32-2-110- 72210 VRS Pension Contribution 8,809.80 9,396.14 8,386.60 10,245.00 9,587.00 (658.00) 30-114-61-32-2-110- 72400 VRS Group Life Insurance 710.30 757.56 696.40 727.00 651.00 (76.00) 30-114-61-32-2-110- 72750 VRS Retiree Health Care Credit 641.40 684.10 714.10 746.00 540.00 (206.00) 30-114-61-32-2-110- 73130 Repair/Maint - Audio/Visual 731.45 683.09 640.40 650.00 350.00 (300.00) 30-114-61-32-2-110- 76155 Audio Visual Media 208.50 562.14 224.50 500.00 300.00 (200.00) 30-114-61-32-2-110- 76325 Library Books and Supplies 3,910.52 3,715.61 5,196.90 4,000.00 2,942.00 (1,058.00) 30-114-61-32-2-110- 76330 Library Reference Materials 1,176.94 1,106.16 951.64 940.00 940.00 .00 30-114-61-32-2-110- 76355 Periodicals 632.93 613.32 .00 800.00 341.00 (459.00) Program 110 - Regular Instruction Totals $76,240.01 $78,721.00 $82,959.35 $84,965.00 $81,725.00 ($3,240.00) Level 2 - Elementary Totals $76,240.01 $78,721.00 $82,959.35 $84,965.00 $81,725.00 ($3,240.00) Sub-Function 32 - Instr. Sup. - Media Services Totals $76,240.01 $78,721.00 $82,959.35 $84,965.00 $81,725.00 ($3,240.00) Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-41-2-110- 71126 Compensation-Principals 109,251.00 115,860.48 121,686.96 125,338.00 126,555.00 1,217.00 30-114-61-41-2-110- 71127 Compensation-Asst Principals 68,529.96 72,915.68 79,965.96 82,365.00 84,651.00 2,286.00 30-114-61-41-2-110- 71150 Compensation-Clerical 47,520.57 50,425.58 52,827.81 54,360.00 54,888.00 528.00 30-114-61-41-2-110- 71200 Compensation-OT 427.14 602.18 342.59 2,000.00 2,000.00 .00 30-114-61-41-2-110- 71520 Compensation-Substitutes 3,046.37 7,783.46 7,301.62 .00 .00 .00 Page 184 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-41-2-110- 71665 Bonus Payments To Teachers 4,644.00 .00 4,644.00 .00 .00 .00 30-114-61-41-2-110- 72100 FICA 16,877.14 18,140.44 19,541.86 20,201.00 20,509.00 308.00 30-114-61-41-2-110- 72210 VRS Pension Contribution 37,422.62 39,710.14 36,154.62 43,555.00 41,564.00 (1,991.00) 30-114-61-41-2-110- 72300 Group Health and Dental Insurance 30,473.52 32,255.64 31,647.36 25,746.00 25,746.00 .00 30-114-61-41-2-110- 72400 VRS Group Life Insurance 3,017.22 3,201.72 3,002.30 3,092.00 2,821.00 (271.00) 30-114-61-41-2-110- 72750 VRS Retiree Health Care Credit 2,724.48 2,891.08 3,078.60 3,171.00 2,342.00 (829.00) 30-114-61-41-2-110- 73161 Lease Offset (1,606.56)(4,574.62)(4,574.64).00 .00 .00 30-114-61-41-2-110- 73180 Repair/Maint - Other Contracted 8,084.09 10,807.36 14,776.61 14,216.00 14,216.00 .00 30-114-61-41-2-110- 75521 Travel-Principals .00 .00 1,534.65 1,000.00 1,000.00 .00 30-114-61-41-2-110- 75803 Dues-Accreditation 89.00 89.00 39.17 342.00 142.00 (200.00) 30-114-61-41-2-110- 78070 Inception of Lease - Capital Outlay 12,175.66 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $342,676.21 $350,108.14 $371,969.47 $375,386.00 $376,434.00 $1,048.00 Level 2 - Elementary Totals $342,676.21 $350,108.14 $371,969.47 $375,386.00 $376,434.00 $1,048.00 Sub-Function 41 - Admin. Principals Office Totals $342,676.21 $350,108.14 $371,969.47 $375,386.00 $376,434.00 $1,048.00 Function 61 - Instruction Totals $3,510,585.27 $3,595,851.18 $3,805,972.50 $4,044,245.00 $3,980,755.00 ($63,490.00) Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 30-114-62-62-9-222- 76100 Supplies - Nursing 330.16 364.91 444.83 476.00 195.00 (281.00) Program 222 - Health Services Totals $330.16 $364.91 $444.83 $476.00 $195.00 ($281.00) Level 9 - District Wide Totals $330.16 $364.91 $444.83 $476.00 $195.00 ($281.00) Sub-Function 62 - Admin, Attend. & Health Totals $330.16 $364.91 $444.83 $476.00 $195.00 ($281.00) Function 62 - Administration, Attend. & Health Totals $330.16 $364.91 $444.83 $476.00 $195.00 ($281.00) Page 185 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-114-64-64-9-420- 71190 Compensation-Custodians 83,994.53 120,330.85 125,907.88 131,294.00 84,406.00 (46,888.00) 30-114-64-64-9-420- 71200 Compensation-OT 13,352.41 12,489.66 8,022.58 8,500.00 8,500.00 .00 30-114-64-64-9-420- 71520 Compensation-Substitutes .00 71.72 .00 2,500.00 .00 (2,500.00) 30-114-64-64-9-420- 71665 Bonus Payments To Teachers 3,870.00 .00 5,418.00 .00 .00 .00 30-114-64-64-9-420- 72100 FICA 7,453.06 9,782.46 10,206.83 10,885.00 7,107.00 (3,778.00) 30-114-64-64-9-420- 72210 VRS Pension Contribution 1,800.12 646.38 1,265.88 3,266.00 2,704.00 (562.00) 30-114-64-64-9-420- 72220 VRS Hybrid Pension Contribution 5,211.70 8,341.98 10,436.76 7,620.00 6,310.00 (1,310.00) 30-114-64-64-9-420- 72300 Group Health and Dental Insurance 18,431.38 28,969.20 28,969.20 25,626.00 25,626.00 .00 30-114-64-64-9-420- 72400 VRS Group Life Insurance 967.59 1,454.58 1,345.33 1,490.00 936.00 (554.00) 30-114-64-64-9-420- 72510 Hybrid Disability Insurance 88.05 268.86 282.36 .00 .00 .00 30-114-64-64-9-420- 72700 Workers Compensation 497.12 417.57 782.00 1,000.00 1,000.00 .00 30-114-64-64-9-420- 72750 VRS Retiree Health Care Credit 839.54 1,248.48 1,311.24 1,449.00 822.00 (627.00) 30-114-64-64-9-420- 72850 OPEB ARC 506.00 749.00 760.00 .00 .00 .00 30-114-64-64-9-420- 73180 Repair/Maint - Other Contracted 17,076.08 22,484.61 18,258.15 30,942.00 69,829.00 38,887.00 30-114-64-64-9-420- 74900 Building Maintenance -City 59,759.83 63,008.23 63,447.38 59,333.00 55,435.00 (3,898.00) 30-114-64-64-9-420- 75001 Telecom/ Internet Services 2,460.30 2,413.24 2,460.45 3,032.00 5,319.00 2,287.00 30-114-64-64-9-420- 75004 Utilities - Electric 64,738.32 69,640.83 84,311.31 77,971.00 85,000.00 7,029.00 30-114-64-64-9-420- 75005 Utilities - Natural Gas 20,255.31 14,730.53 21,906.29 13,684.00 20,000.00 6,316.00 30-114-64-64-9-420- 75009 Utilities - Water and Sewer 8,475.40 8,761.01 10,440.95 10,000.00 11,000.00 1,000.00 30-114-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 3,394.00 417.55 553.28 1,500.00 1,500.00 .00 30-114-64-64-9-420- 76110 Supplies - Operational 25,797.55 28,942.28 29,400.54 15,000.00 15,000.00 .00 Page 186 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services Totals $338,968.29 $395,169.02 $425,486.41 $405,092.00 $400,494.00 ($4,598.00) Program 430 - Grounds Services 30-114-64-64-9-430- 74910 Grounds Maintenance-City 19,606.10 28,337.20 20,235.57 16,910.00 16,910.00 .00 Program 430 - Grounds Services Totals $19,606.10 $28,337.20 $20,235.57 $16,910.00 $16,910.00 $0.00 Level 9 - District Wide Totals $358,574.39 $423,506.22 $445,721.98 $422,002.00 $417,404.00 ($4,598.00) Sub-Function 64 - Operation & Maintenance Totals $358,574.39 $423,506.22 $445,721.98 $422,002.00 $417,404.00 ($4,598.00) Function 64 - Operation & Maintenance Totals $358,574.39 $423,506.22 $445,721.98 $422,002.00 $417,404.00 ($4,598.00) Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-114-68-10-9-800- 71139 Compensation-ITRT 3,337.42 .00 30,531.35 30,823.00 31,122.00 299.00 30-114-68-10-9-800- 71665 Bonus Payments To Teachers .00 .00 774.00 .00 .00 .00 30-114-68-10-9-800- 72100 FICA 252.23 .00 2,358.72 2,358.00 2,381.00 23.00 30-114-68-10-9-800- 72210 VRS Pension Contribution 610.66 .00 .00 5,123.00 .00 (5,123.00) 30-114-68-10-9-800- 72220 VRS Hybrid Pension Contribution .00 .00 5,299.66 .00 4,861.00 4,861.00 30-114-68-10-9-800- 72300 Group Health and Dental Insurance 332.84 .00 6,109.72 3,800.00 3,800.00 .00 30-114-68-10-9-800- 72400 VRS Group Life Insurance 49.24 .00 353.10 364.00 330.00 (34.00) 30-114-68-10-9-800- 72510 Hybrid Disability Insurance .00 .00 71.20 .00 .00 .00 30-114-68-10-9-800- 72750 VRS Retiree Health Care Credit 44.46 .00 362.10 373.00 274.00 (99.00) 30-114-68-10-9-800- 73175 Repair/Maint- Computer 59.89 778.15 106.97 3,000.00 3,000.00 .00 30-114-68-10-9-800- 76305 ITRT 299.92 1,012.47 1,120.00 612.00 460.00 (152.00) 30-114-68-10-9-800- 76515 Software-Instructional 4,637.75 4,890.50 5,119.40 3,700.00 2,600.00 (1,100.00) 30-114-68-10-9-800- 76530 Computer Supplies 4,928.93 4,226.55 4,621.89 4,982.00 5,278.00 296.00 30-114-68-10-9-800- 76545 Technology Repair and Replace 4,260.23 .00 .00 .00 .00 .00 Page 187 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-114-68-10-9-800- 78050 Technology Addl VPSA Eligible 30,970.31 641.86 26.12 .00 21,060.00 21,060.00 Program 800 - Technology Totals $49,783.88 $11,549.53 $56,854.23 $55,135.00 $75,166.00 $20,031.00 Level 9 - District Wide Totals $49,783.88 $11,549.53 $56,854.23 $55,135.00 $75,166.00 $20,031.00 Sub-Function 10 - Classroom Instruction Totals $49,783.88 $11,549.53 $56,854.23 $55,135.00 $75,166.00 $20,031.00 Function 68 - Technology Totals $49,783.88 $11,549.53 $56,854.23 $55,135.00 $75,166.00 $20,031.00 Locations 114 - West Salem Elementary Totals $3,919,273.70 $4,031,271.84 $4,308,993.54 $4,521,858.00 $4,473,520.00 ($48,338.00) 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 1,332,953.33 1,353,255.65 1,421,989.68 1,543,703.00 1,498,599.00 (45,104.00) 30-115-61-10-2-110- 71151 Compensation-Instructional Asst 111,968.46 104,722.84 106,381.26 128,360.00 118,767.00 (9,593.00) 30-115-61-10-2-110- 71520 Compensation-Substitutes 75,574.77 80,191.72 60,715.32 65,000.00 65,000.00 .00 30-115-61-10-2-110- 71522 Compensation-REWIP Retirees 1,200.60 600.30 15,834.26 .00 6,401.00 6,401.00 30-115-61-10-2-110- 71650 Compensation-NBC Teacher Bonus .00 .00 .00 5,000.00 .00 (5,000.00) 30-115-61-10-2-110- 71665 Bonus Payments To Teachers 18,228.00 .00 41,022.00 .00 .00 .00 30-115-61-10-2-110- 72100 FICA 109,917.34 110,924.84 120,741.72 127,052.00 129,191.00 2,139.00 30-115-61-10-2-110- 72210 VRS Pension Contribution 199,807.10 188,816.74 155,493.50 185,075.00 176,843.00 (8,232.00) 30-115-61-10-2-110- 72220 VRS Hybrid Pension Contribution 37,379.06 49,654.54 65,852.86 79,318.00 75,790.00 (3,528.00) 30-115-61-10-2-110- 72300 Group Health and Dental Insurance 180,028.60 182,575.55 179,163.90 208,090.00 208,090.00 .00 30-115-61-10-2-110- 72400 VRS Group Life Insurance 19,123.10 19,226.86 17,639.00 18,772.00 17,144.00 (1,628.00) Page 188 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-10-2-110- 72510 Hybrid Disability Insurance 535.20 711.01 953.40 .00 .00 .00 30-115-61-10-2-110- 72700 Workers Compensation 7,394.61 6,211.28 8,077.00 10,000.00 10,000.00 .00 30-115-61-10-2-110- 72750 VRS Retiree Health Care Credit 17,268.20 17,361.74 18,087.30 19,249.00 14,233.00 (5,016.00) 30-115-61-10-2-110- 72800 Termination Pay for Vac/Sick Leave .00 1,740.00 .00 .00 .00 .00 30-115-61-10-2-110- 72850 OPEB ARC 7,533.00 7,429.00 7,913.00 .00 .00 .00 30-115-61-10-2-110- 73153 Repair & Maint - Music Dept .00 410.55 442.14 450.00 450.00 .00 30-115-61-10-2-110- 73154 Repair & Maint - PE Equipment 163.98 150.00 149.63 150.00 150.00 .00 30-115-61-10-2-110- 76010 Agenda Books 1,232.77 2,599.10 959.97 1,240.00 1,240.00 .00 30-115-61-10-2-110- 76015 Allotment 24,456.99 21,282.89 23,015.76 19,831.00 19,683.00 (148.00) 30-115-61-10-2-110- 76045 Furniture and Equip <$5,000 76.76 411.96 495.76 500.00 500.00 .00 30-115-61-10-2-110- 76085 School Improvement 97.79 128.55 43.78 100.00 322.00 222.00 30-115-61-10-2-110- 76135 Art Supplies and Equipment <$5,000 1,000.00 994.50 981.77 1,000.00 1,000.00 .00 30-115-61-10-2-110- 76345 Mathematics .00 .00 .00 .00 700.00 700.00 30-115-61-10-2-110- 76350 Music 878.78 450.25 449.99 450.00 450.00 .00 30-115-61-10-2-110- 76360 Physical Education 719.51 741.88 719.83 720.00 750.00 30.00 30-115-61-10-2-110- 76365 Reading 630.00 664.97 698.21 2,996.00 2,000.00 (996.00) 30-115-61-10-2-110- 76485 Supplies - Kindergarten 667.38 825.59 1,213.93 900.00 1,000.00 100.00 30-115-61-10-2-110- 76490 Supplies - First Grade 907.70 834.04 1,000.75 900.00 1,000.00 100.00 30-115-61-10-2-110- 76495 Supplies - Second Grade 897.98 850.53 883.63 900.00 1,000.00 100.00 30-115-61-10-2-110- 76500 Supplies - Third Grade 848.65 834.51 848.70 850.00 1,000.00 150.00 30-115-61-10-2-110- 76505 Supplies - Fourth Grade 942.78 828.68 662.22 850.00 1,000.00 150.00 Page 189 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-10-2-110- 76510 Supplies - Fifth Grade 923.83 1,395.41 810.37 850.00 1,000.00 150.00 Program 110 - Regular Instruction Totals $2,153,356.27 $2,156,825.48 $2,253,240.64 $2,422,306.00 $2,353,303.00 ($69,003.00) Program 120 - Special Education 30-115-61-10-2-120- 71120 Compensation-Instructional Salaries 222,255.95 298,722.96 327,542.08 344,828.00 359,316.00 14,488.00 30-115-61-10-2-120- 71151 Compensation-Instructional Asst 5,981.49 56,092.29 132,622.85 148,190.00 172,029.00 23,839.00 30-115-61-10-2-120- 71520 Compensation-Substitutes 19,873.36 14,419.97 10,232.13 .00 .00 .00 30-115-61-10-2-120- 71665 Bonus Payments To Teachers 9,288.00 .00 17,337.59 .00 .00 .00 30-115-61-10-2-120- 72100 FICA 19,671.66 27,865.37 36,261.29 37,716.00 40,648.00 2,932.00 30-115-61-10-2-120- 72210 VRS Pension Contribution 29,139.40 38,996.64 33,268.78 57,358.00 58,097.00 739.00 30-115-61-10-2-120- 72220 VRS Hybrid Pension Contribution 9,703.57 18,972.81 39,205.58 24,582.00 24,899.00 317.00 30-115-61-10-2-120- 72300 Group Health and Dental Insurance 34,050.10 41,976.93 63,853.26 34,118.00 34,118.00 .00 30-115-61-10-2-120- 72400 VRS Group Life Insurance 3,131.76 4,673.87 5,576.52 5,818.00 5,632.00 (186.00) 30-115-61-10-2-120- 72510 Hybrid Disability Insurance 138.91 271.65 567.59 .00 .00 .00 30-115-61-10-2-120- 72750 VRS Retiree Health Care Credit 2,827.84 4,220.44 5,718.31 5,966.00 4,676.00 (1,290.00) 30-115-61-10-2-120- 76390 Sp Ed LD 541.73 750.11 511.86 750.00 1,300.00 550.00 30-115-61-10-2-120- 76392 Sp Ed CC 2,612.44 1,282.49 1,074.18 1,235.00 1,850.00 615.00 30-115-61-10-2-120- 76438 Supplies - EL .00 .00 .00 440.00 .00 (440.00) Program 120 - Special Education Totals $359,216.21 $508,245.53 $673,772.02 $661,001.00 $702,565.00 $41,564.00 Program 123 - ELL 30-115-61-10-2-123- 76438 Supplies - EL .00 .00 .00 .00 740.00 740.00 Program 123 - ELL Totals $0.00 $0.00 $0.00 $0.00 $740.00 $740.00 Program 180 - Pre-K Non- Sp Ed 30-115-61-10-2-180- 71110 Compensation-Administrative .00 .00 7,526.72 8,926.00 9,013.00 87.00 Page 190 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 180 - Pre-K Non- Sp Ed 30-115-61-10-2-180- 71120 Compensation-Instructional Salaries 53,360.04 59,164.68 65,032.88 66,290.00 94,238.00 27,948.00 30-115-61-10-2-180- 71151 Compensation-Instructional Asst .00 15,392.80 23,542.42 23,834.00 22,356.00 (1,478.00) 30-115-61-10-2-180- 71665 Bonus Payments To Teachers 1,548.00 .00 3,250.80 .00 .00 .00 30-115-61-10-2-180- 72100 FICA 3,400.51 4,823.52 7,528.53 7,577.00 7,512.00 (65.00) 30-115-61-10-2-180- 72210 VRS Pension Contribution .00 .00 1,069.53 .00 4,602.00 4,602.00 30-115-61-10-2-180- 72220 VRS Hybrid Pension Contribution 8,868.40 12,442.60 14,381.16 16,462.00 10,737.00 (5,725.00) 30-115-61-10-2-180- 72300 Group Health and Dental Insurance 11,927.84 19,971.60 16,464.01 17,736.00 17,736.00 .00 30-115-61-10-2-180- 72400 VRS Group Life Insurance 715.00 1,003.20 1,121.31 1,169.00 1,041.00 (128.00) 30-115-61-10-2-180- 72510 Hybrid Disability Insurance 127.00 178.14 208.30 .00 .00 .00 30-115-61-10-2-180- 72750 VRS Retiree Health Care Credit 645.70 905.92 1,149.79 1,199.00 864.00 (335.00) Program 180 - Pre-K Non- Sp Ed Totals $80,592.49 $113,882.46 $141,275.45 $143,193.00 $168,099.00 $24,906.00 Level 2 - Elementary Totals $2,593,164.97 $2,778,953.47 $3,068,288.11 $3,226,500.00 $3,224,707.00 ($1,793.00) Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 30-115-61-10-8-180- 71110 Compensation-Administrative .00 .00 1,139.44 .00 .00 .00 30-115-61-10-8-180- 71120 Compensation-Instructional Salaries 15,524.54 .00 11,384.50 .00 .00 .00 30-115-61-10-8-180- 71151 Compensation-Instructional Asst 50.00 .00 5,076.30 .00 .00 .00 30-115-61-10-8-180- 72100 FICA 1,157.67 .00 1,320.18 .00 .00 .00 30-115-61-10-8-180- 72210 VRS Pension Contribution .00 .00 161.91 .00 .00 .00 30-115-61-10-8-180- 72220 VRS Hybrid Pension Contribution 880.98 .00 2,666.70 .00 .00 .00 30-115-61-10-8-180- 72300 Group Health and Dental Insurance 2,839.15 (877.81)1,426.71 .00 .00 .00 30-115-61-10-8-180- 72400 VRS Group Life Insurance 71.03 .00 107.70 .00 .00 .00 Page 191 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 30-115-61-10-8-180- 72510 Hybrid Disability Insurance 12.62 .00 19.02 .00 .00 .00 30-115-61-10-8-180- 72750 VRS Retiree Health Care Credit 64.14 .00 110.44 .00 .00 .00 30-115-61-10-8-180- 73037 Contractual Services - Other .00 151.45 20.90 2,000.00 2,000.00 .00 30-115-61-10-8-180- 73255 Professional Development 1,351.26 111.00 24.26 1,250.00 1,250.00 .00 30-115-61-10-8-180- 76435 Supplies - Instructional 8,632.45 2,092.09 1,649.76 36,237.00 36,237.00 .00 Program 180 - Pre-K Non- Sp Ed Totals $30,583.84 $1,476.73 $25,107.82 $39,487.00 $39,487.00 $0.00 Level 8 - Pre-K Totals $30,583.84 $1,476.73 $25,107.82 $39,487.00 $39,487.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $2,623,748.81 $2,780,430.20 $3,093,395.93 $3,265,987.00 $3,264,194.00 ($1,793.00) Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-21-2-110- 71124 Compensation-Guidance Counselors 83,103.61 89,990.26 93,454.49 100,321.00 101,294.00 973.00 30-115-61-21-2-110- 71665 Bonus Payments To Teachers 1,838.25 .00 1,838.25 .00 .00 .00 30-115-61-21-2-110- 72100 FICA 6,257.97 6,838.19 7,078.85 7,675.00 7,749.00 74.00 30-115-61-21-2-110- 72210 VRS Pension Contribution 13,811.86 14,155.83 13,148.28 11,671.00 15,822.00 4,151.00 30-115-61-21-2-110- 72220 VRS Hybrid Pension Contribution .00 1,265.95 .00 5,002.00 .00 (5,002.00) 30-115-61-21-2-110- 72300 Group Health and Dental Insurance 12,585.68 12,324.45 13,184.78 15,529.00 15,529.00 .00 30-115-61-21-2-110- 72400 VRS Group Life Insurance 1,113.59 1,243.41 1,091.83 1,184.00 1,074.00 (110.00) 30-115-61-21-2-110- 72510 Hybrid Disability Insurance .00 18.14 .00 .00 .00 .00 30-115-61-21-2-110- 72750 VRS Retiree Health Care Credit 1,005.57 1,122.78 1,119.57 1,214.00 891.00 (323.00) 30-115-61-21-2-110- 76195 Career Education 208.52 122.32 103.77 135.00 300.00 165.00 Page 192 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 61 - Instruction Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-21-2-110- 76285 Guidance 261.29 266.61 187.75 275.00 500.00 225.00 Program 110 - Regular Instruction Totals $120,186.34 $127,347.94 $131,207.57 $143,006.00 $143,159.00 $153.00 Program 120 - Special Education 30-115-61-21-2-120- 71124 Compensation-Guidance Counselors 4,373.87 4,736.33 4,918.66 .00 .00 .00 30-115-61-21-2-120- 71665 Bonus Payments To Teachers 96.75 .00 96.75 .00 .00 .00 30-115-61-21-2-120- 72100 FICA 329.37 359.90 372.88 .00 .00 .00 30-115-61-21-2-120- 72210 VRS Pension Contribution 726.94 745.04 692.02 .00 .00 .00 30-115-61-21-2-120- 72220 VRS Hybrid Pension Contribution .00 66.63 .00 .00 .00 .00 30-115-61-21-2-120- 72300 Group Health and Dental Insurance 662.40 648.66 693.94 .00 .00 .00 30-115-61-21-2-120- 72400 VRS Group Life Insurance 58.61 65.44 57.47 .00 .00 .00 30-115-61-21-2-120- 72510 Hybrid Disability Insurance .00 .96 .00 .00 .00 .00 30-115-61-21-2-120- 72750 VRS Retiree Health Care Credit 52.93 59.09 58.93 .00 .00 .00 30-115-61-21-2-120- 76195 Career Education 10.98 6.44 5.46 .00 .00 .00 30-115-61-21-2-120- 76285 Guidance 13.75 14.03 9.86 .00 .00 .00 Program 120 - Special Education Totals $6,325.60 $6,702.52 $6,905.97 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $126,511.94 $134,050.46 $138,113.54 $143,006.00 $143,159.00 $153.00 Sub-Function 21 - Student Guidance Totals $126,511.94 $134,050.46 $138,113.54 $143,006.00 $143,159.00 $153.00 Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-32-2-110- 71122 Compensation-Librarians 76,122.05 81,231.09 84,654.21 87,269.00 88,230.00 961.00 30-115-61-32-2-110- 71650 Compensation-NBC Teacher Bonus 5,000.00 5,000.00 5,000.00 .00 .00 .00 30-115-61-32-2-110- 71665 Bonus Payments To Teachers 1,548.00 .00 1,548.00 .00 .00 .00 Page 193 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 61 - Instruction Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-32-2-110- 72100 FICA 6,020.12 6,579.12 6,923.81 6,676.00 6,750.00 74.00 30-115-61-32-2-110- 72210 VRS Pension Contribution 12,472.80 13,302.76 11,873.40 14,504.00 13,782.00 (722.00) 30-115-61-32-2-110- 72300 Group Health and Dental Insurance 7,540.48 7,845.36 8,656.40 8,529.00 8,529.00 .00 30-115-61-32-2-110- 72400 VRS Group Life Insurance 1,005.60 1,072.56 986.00 1,030.00 935.00 (95.00) 30-115-61-32-2-110- 72750 VRS Retiree Health Care Credit 908.10 968.52 1,011.00 1,056.00 776.00 (280.00) 30-115-61-32-2-110- 73130 Repair/Maint - Audio/Visual 849.98 926.06 811.87 850.00 800.00 (50.00) 30-115-61-32-2-110- 76155 Audio Visual Media 1,099.19 1,116.93 1,095.17 1,100.00 1,000.00 (100.00) 30-115-61-32-2-110- 76325 Library Books and Supplies 1,522.21 1,469.95 1,567.42 1,575.00 1,000.00 (575.00) 30-115-61-32-2-110- 76330 Library Reference Materials 965.44 895.40 1,176.14 1,110.00 1,000.00 (110.00) 30-115-61-32-2-110- 76355 Periodicals 108.92 142.72 .00 200.00 200.00 .00 Program 110 - Regular Instruction Totals $115,162.89 $120,550.47 $125,303.42 $123,899.00 $123,002.00 ($897.00) Level 2 - Elementary Totals $115,162.89 $120,550.47 $125,303.42 $123,899.00 $123,002.00 ($897.00) Sub-Function 32 - Instr. Sup. - Media Services Totals $115,162.89 $120,550.47 $125,303.42 $123,899.00 $123,002.00 ($897.00) Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-41-2-110- 71126 Compensation-Principals 113,190.00 120,038.04 126,075.00 129,857.00 131,118.00 1,261.00 30-115-61-41-2-110- 71127 Compensation-Asst Principals 70,419.38 74,218.96 82,134.99 83,837.00 84,651.00 814.00 30-115-61-41-2-110- 71150 Compensation-Clerical 45,591.06 48,286.00 50,814.11 52,009.00 50,242.00 (1,767.00) 30-115-61-41-2-110- 71200 Compensation-OT 670.21 868.63 209.37 2,000.00 2,000.00 .00 30-115-61-41-2-110- 71520 Compensation-Substitutes 1,766.64 9,633.85 9,725.61 .00 .00 .00 30-115-61-41-2-110- 71522 Compensation-REWIP Retirees 12,373.20 276.83 795.95 .00 .00 .00 Page 194 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-41-2-110- 71665 Bonus Payments To Teachers 4,644.00 .00 4,644.00 .00 .00 .00 30-115-61-41-2-110- 72100 FICA 18,030.07 18,457.77 20,335.67 20,479.00 20,503.00 24.00 30-115-61-41-2-110- 72210 VRS Pension Contribution 30,405.46 32,269.28 29,481.56 30,912.00 29,086.00 (1,826.00) 30-115-61-41-2-110- 72220 VRS Hybrid Pension Contribution 7,534.68 7,990.26 8,942.64 13,248.00 12,465.00 (783.00) 30-115-61-41-2-110- 72300 Group Health and Dental Insurance 17,748.72 18,889.20 14,966.52 25,588.00 25,588.00 .00 30-115-61-41-2-110- 72400 VRS Group Life Insurance 3,058.94 3,246.02 3,043.86 3,135.00 2,820.00 (315.00) 30-115-61-41-2-110- 72510 Hybrid Disability Insurance 107.88 114.42 120.12 .00 .00 .00 30-115-61-41-2-110- 72750 VRS Retiree Health Care Credit 2,762.08 2,931.12 3,121.31 3,215.00 2,341.00 (874.00) 30-115-61-41-2-110- 72800 Termination Pay for Vac/Sick Leave .00 .00 2,558.69 .00 .00 .00 30-115-61-41-2-110- 73160 Repair/Maint - School Office Equipment 10,163.47 12,221.31 13,980.33 14,797.00 14,797.00 .00 30-115-61-41-2-110- 73161 Lease Offset (2,287.32)(4,574.62)(4,574.64).00 .00 .00 30-115-61-41-2-110- 75521 Travel-Principals 1,461.27 239.00 745.00 1,000.00 1,000.00 .00 30-115-61-41-2-110- 75803 Dues-Accreditation 239.00 239.00 275.00 240.00 390.00 150.00 30-115-61-41-2-110- 78070 Inception of Lease - Capital Outlay 17,334.94 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $355,213.68 $345,345.07 $367,395.09 $380,317.00 $377,001.00 ($3,316.00) Level 2 - Elementary Totals $355,213.68 $345,345.07 $367,395.09 $380,317.00 $377,001.00 ($3,316.00) Sub-Function 41 - Admin. Principals Office Totals $355,213.68 $345,345.07 $367,395.09 $380,317.00 $377,001.00 ($3,316.00) Function 61 - Instruction Totals $3,220,637.32 $3,380,376.20 $3,724,207.98 $3,913,209.00 $3,907,356.00 ($5,853.00) Page 195 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 30-115-62-62-9-222- 76100 Supplies - Nursing 349.67 524.36 561.52 567.00 575.00 8.00 Program 222 - Health Services Totals $349.67 $524.36 $561.52 $567.00 $575.00 $8.00 Level 9 - District Wide Totals $349.67 $524.36 $561.52 $567.00 $575.00 $8.00 Sub-Function 62 - Admin, Attend. & Health Totals $349.67 $524.36 $561.52 $567.00 $575.00 $8.00 Function 62 - Administration, Attend. & Health Totals $349.67 $524.36 $561.52 $567.00 $575.00 $8.00 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 116,531.19 136,688.80 142,323.90 146,711.00 147,246.00 535.00 30-115-64-64-9-420- 71200 Compensation-OT 10,922.08 6,290.16 6,262.53 8,500.00 8,500.00 .00 30-115-64-64-9-420- 71520 Compensation-Substitutes .00 .00 .00 1,000.00 .00 (1,000.00) 30-115-64-64-9-420- 71665 Bonus Payments To Teachers 4,644.00 .00 5,418.00 .00 .00 .00 30-115-64-64-9-420- 72100 FICA 9,658.40 10,741.02 11,575.06 11,950.00 11,915.00 (35.00) 30-115-64-64-9-420- 72210 VRS Pension Contribution 9,821.28 10,285.14 9,787.80 8,365.00 6,625.00 (1,740.00) 30-115-64-64-9-420- 72220 VRS Hybrid Pension Contribution 541.74 574.50 1,596.48 3,585.00 2,839.00 (746.00) 30-115-64-64-9-420- 72300 Group Health and Dental Insurance 28,492.13 28,897.56 28,897.56 27,363.00 27,363.00 .00 30-115-64-64-9-420- 72400 VRS Group Life Insurance 1,540.68 1,623.36 1,491.13 1,731.00 1,088.00 (643.00) 30-115-64-64-9-420- 72510 Hybrid Disability Insurance 149.04 158.04 165.96 .00 .00 .00 30-115-64-64-9-420- 72700 Workers Compensation 745.67 626.35 782.00 1,000.00 1,000.00 .00 30-115-64-64-9-420- 72750 VRS Retiree Health Care Credit 1,331.76 1,402.74 1,462.80 1,690.00 964.00 (726.00) 30-115-64-64-9-420- 72850 OPEB ARC 760.00 749.00 760.00 .00 .00 .00 30-115-64-64-9-420- 73180 Repair/Maint - Other Contracted 23,184.81 13,629.06 22,657.72 32,609.00 37,137.00 4,528.00 Page 196 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-115-64-64-9-420- 74900 Building Maintenance -City 64,874.25 61,982.60 61,436.71 50,533.00 50,610.00 77.00 30-115-64-64-9-420- 75001 Telecom/ Internet Services 3,134.95 2,963.03 2,979.85 3,464.00 6,184.00 2,720.00 30-115-64-64-9-420- 75004 Utilities - Electric 73,747.34 79,608.47 96,087.95 86,920.00 95,000.00 8,080.00 30-115-64-64-9-420- 75005 Utilities - Natural Gas 19,332.55 14,278.98 19,351.38 11,853.00 15,000.00 3,147.00 30-115-64-64-9-420- 75009 Utilities - Water and Sewer 8,402.75 9,085.68 10,560.10 11,289.00 12,000.00 711.00 30-115-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 1,814.58 2,891.49 1,399.61 1,708.00 1,708.00 .00 30-115-64-64-9-420- 76110 Supplies - Operational 21,498.21 25,157.49 23,933.04 15,000.00 15,000.00 .00 Program 420 - Building Services Totals $401,127.41 $407,633.47 $448,929.58 $425,271.00 $440,179.00 $14,908.00 Program 430 - Grounds Services 30-115-64-64-9-430- 74910 Grounds Maintenance-City 44,796.10 18,073.60 20,818.69 14,340.00 14,340.00 .00 Program 430 - Grounds Services Totals $44,796.10 $18,073.60 $20,818.69 $14,340.00 $14,340.00 $0.00 Level 9 - District Wide Totals $445,923.51 $425,707.07 $469,748.27 $439,611.00 $454,519.00 $14,908.00 Sub-Function 64 - Operation & Maintenance Totals $445,923.51 $425,707.07 $469,748.27 $439,611.00 $454,519.00 $14,908.00 Function 64 - Operation & Maintenance Totals $445,923.51 $425,707.07 $469,748.27 $439,611.00 $454,519.00 $14,908.00 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-115-68-10-9-800- 71139 Compensation-ITRT 33,955.72 39,800.72 41,624.71 42,136.00 42,545.00 409.00 30-115-68-10-9-800- 71665 Bonus Payments To Teachers 774.00 .00 774.00 .00 .00 .00 30-115-68-10-9-800- 72100 FICA 2,621.84 3,014.99 3,212.28 3,223.00 3,255.00 32.00 30-115-68-10-9-800- 72210 VRS Pension Contribution 5,495.86 6,512.90 5,813.10 7,003.00 6,646.00 (357.00) 30-115-68-10-9-800- 72300 Group Health and Dental Insurance 4,019.14 4,530.96 4,530.96 4,986.00 4,986.00 .00 30-115-68-10-9-800- 72400 VRS Group Life Insurance 443.16 525.10 482.70 497.00 451.00 (46.00) Page 197 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-115-68-10-9-800- 72750 VRS Retiree Health Care Credit 400.14 474.14 495.00 510.00 374.00 (136.00) 30-115-68-10-9-800- 73175 Repair/Maint- Computer 63.89 1,094.95 .00 2,100.00 1,800.00 (300.00) 30-115-68-10-9-800- 76305 ITRT 289.87 26.38 297.74 300.00 300.00 .00 30-115-68-10-9-800- 76515 Software-Instructional 2,987.75 3,716.36 3,919.55 4,955.00 5,255.00 300.00 30-115-68-10-9-800- 76530 Computer Supplies 4,270.94 4,226.55 3,695.38 2,750.00 2,750.00 .00 30-115-68-10-9-800- 76545 Technology Repair and Replace 5,413.85 .00 .00 .00 .00 .00 30-115-68-10-9-800- 78050 Technology Addl VPSA Eligible 31,410.05 646.22 30.46 .00 21,060.00 21,060.00 Program 800 - Technology Totals $92,146.21 $64,569.27 $64,875.88 $68,460.00 $89,422.00 $20,962.00 Level 9 - District Wide Totals $92,146.21 $64,569.27 $64,875.88 $68,460.00 $89,422.00 $20,962.00 Sub-Function 10 - Classroom Instruction Totals $92,146.21 $64,569.27 $64,875.88 $68,460.00 $89,422.00 $20,962.00 Function 68 - Technology Totals $92,146.21 $64,569.27 $64,875.88 $68,460.00 $89,422.00 $20,962.00 Locations 115 - South Salem Elementary Totals $3,759,056.71 $3,871,176.90 $4,259,393.65 $4,421,847.00 $4,451,872.00 $30,025.00 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 1,583,995.73 1,681,162.08 1,737,893.12 1,872,224.00 1,856,306.00 (15,918.00) 30-116-61-10-2-110- 71151 Compensation-Instructional Asst 135,232.56 110,167.81 99,106.85 137,023.00 128,853.00 (8,170.00) 30-116-61-10-2-110- 71200 Compensation-OT 10.71 106.35 .00 .00 .00 .00 30-116-61-10-2-110- 71520 Compensation-Substitutes 84,642.07 80,453.27 73,978.84 60,000.00 60,000.00 .00 30-116-61-10-2-110- 71522 Compensation-REWIP Retirees 17,671.62 16,426.66 26,956.99 34,575.00 50,212.00 15,637.00 Page 198 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-10-2-110- 71650 Compensation-NBC Teacher Bonus 10,000.00 10,000.00 5,000.00 10,000.00 5,000.00 (5,000.00) 30-116-61-10-2-110- 71665 Bonus Payments To Teachers 27,144.48 .00 47,214.00 .00 .00 .00 30-116-61-10-2-110- 72100 FICA 135,579.98 140,699.21 146,417.65 154,023.00 160,678.00 6,655.00 30-116-61-10-2-110- 72210 VRS Pension Contribution 216,254.74 219,389.36 192,157.53 223,256.00 216,204.00 (7,052.00) 30-116-61-10-2-110- 72220 VRS Hybrid Pension Contribution 68,495.92 74,454.66 78,004.80 95,681.00 92,659.00 (3,022.00) 30-116-61-10-2-110- 72300 Group Health and Dental Insurance 257,920.94 238,508.81 229,148.14 232,508.00 232,508.00 .00 30-116-61-10-2-110- 72400 VRS Group Life Insurance 23,256.83 23,865.30 21,632.84 22,644.00 20,960.00 (1,684.00) 30-116-61-10-2-110- 72510 Hybrid Disability Insurance 1,047.35 1,066.18 1,151.88 .00 .00 .00 30-116-61-10-2-110- 72700 Workers Compensation 9,942.34 8,351.30 9,900.00 10,000.00 10,000.00 .00 30-116-61-10-2-110- 72750 VRS Retiree Health Care Credit 20,975.10 21,535.28 22,181.22 23,220.00 17,401.00 (5,819.00) 30-116-61-10-2-110- 72800 Termination Pay for Vac/Sick Leave 3,270.00 .00 .00 .00 .00 .00 30-116-61-10-2-110- 72850 OPEB ARC 10,129.00 8,834.00 8,546.00 .00 .00 .00 30-116-61-10-2-110- 73153 Repair & Maint - Music Dept 378.81 352.00 .00 .00 .00 .00 30-116-61-10-2-110- 73154 Repair & Maint - PE Equipment 490.00 259.95 .00 969.00 191.00 (778.00) 30-116-61-10-2-110- 76010 Agenda Books 1,000.00 1,193.20 1,193.20 1,594.00 1,594.00 .00 30-116-61-10-2-110- 76015 Allotment 25,363.91 14,313.78 22,903.62 19,323.00 19,981.00 658.00 30-116-61-10-2-110- 76045 Furniture and Equip <$5,000 996.41 160.80 2,691.84 6,900.00 4,575.00 (2,325.00) 30-116-61-10-2-110- 76085 School Improvement 97.90 95.98 .00 100.00 100.00 .00 30-116-61-10-2-110- 76135 Art Supplies and Equipment <$5,000 1,145.19 1,262.31 1,143.39 1,150.00 1,270.00 120.00 30-116-61-10-2-110- 76350 Music 362.28 330.31 391.13 399.00 600.00 201.00 30-116-61-10-2-110- 76360 Physical Education 696.14 662.87 476.00 80.00 674.00 594.00 Page 199 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-10-2-110- 76365 Reading 419.00 874.29 398.83 175.00 500.00 325.00 30-116-61-10-2-110- 76485 Supplies - Kindergarten 783.03 1,288.71 441.44 418.00 588.00 170.00 30-116-61-10-2-110- 76490 Supplies - First Grade 621.71 1,547.00 791.05 467.00 472.00 5.00 30-116-61-10-2-110- 76495 Supplies - Second Grade 825.84 2,092.54 894.84 268.00 770.00 502.00 30-116-61-10-2-110- 76500 Supplies - Third Grade 355.00 1,440.88 476.37 323.00 389.00 66.00 30-116-61-10-2-110- 76505 Supplies - Fourth Grade 527.12 1,379.87 748.51 272.00 600.00 328.00 30-116-61-10-2-110- 76510 Supplies - Fifth Grade 225.00 1,178.06 432.70 1,060.00 400.00 (660.00) Program 110 - Regular Instruction Totals $2,639,856.71 $2,663,452.82 $2,732,272.78 $2,908,652.00 $2,883,485.00 ($25,167.00) Program 120 - Special Education 30-116-61-10-2-120- 71120 Compensation-Instructional Salaries 197,430.00 210,702.19 247,174.01 189,107.00 195,537.00 6,430.00 30-116-61-10-2-120- 71151 Compensation-Instructional Asst 43,686.46 129,852.75 85,039.22 113,394.00 117,389.00 3,995.00 30-116-61-10-2-120- 71520 Compensation-Substitutes 125.63 1,199.39 793.95 .00 .00 .00 30-116-61-10-2-120- 71522 Compensation-REWIP Retirees 6,013.33 6,000.39 .00 .00 .00 .00 30-116-61-10-2-120- 71665 Bonus Payments To Teachers 10,836.00 .00 11,300.39 .00 .00 .00 30-116-61-10-2-120- 72100 FICA 19,583.01 25,908.39 25,417.74 23,141.00 23,939.00 798.00 30-116-61-10-2-120- 72210 VRS Pension Contribution 3,999.70 9,708.58 3,808.90 15,083.00 14,664.00 (419.00) 30-116-61-10-2-120- 72220 VRS Hybrid Pension Contribution 35,468.66 45,725.86 51,322.62 35,193.00 34,215.00 (978.00) 30-116-61-10-2-120- 72300 Group Health and Dental Insurance 37,429.20 57,836.57 50,844.34 22,080.00 22,080.00 .00 30-116-61-10-2-120- 72400 VRS Group Life Insurance 3,182.10 4,469.56 3,880.99 3,570.00 3,317.00 (253.00) 30-116-61-10-2-120- 72510 Hybrid Disability Insurance 507.80 654.76 718.92 .00 .00 .00 30-116-61-10-2-120- 72750 VRS Retiree Health Care Credit 2,873.50 4,035.81 3,979.83 3,660.00 2,754.00 (906.00) Page 200 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 30-116-61-10-2-120- 76390 Sp Ed LD 329.00 367.60 533.57 368.00 529.00 161.00 30-116-61-10-2-120- 76400 Sp Ed ED Preschool 522.00 .00 .00 .00 .00 .00 30-116-61-10-2-120- 76438 Supplies - EL 192.88 293.34 .00 152.00 .00 (152.00) Program 120 - Special Education Totals $362,179.27 $496,755.19 $484,814.48 $405,748.00 $414,424.00 $8,676.00 Program 123 - ELL 30-116-61-10-2-123- 76438 Supplies - EL .00 .00 233.87 .00 237.00 237.00 Program 123 - ELL Totals $0.00 $0.00 $233.87 $0.00 $237.00 $237.00 Program 140 - Gifted 30-116-61-10-2-140- 71120 Compensation-Instructional Salaries .00 .00 99.00 .00 .00 .00 30-116-61-10-2-140- 72100 FICA 14.04 .00 7.60 .00 .00 .00 30-116-61-10-2-140- 72800 Termination Pay for Vac/Sick Leave 183.33 .00 .00 .00 .00 .00 Program 140 - Gifted Totals $197.37 $0.00 $106.60 $0.00 $0.00 $0.00 Program 180 - Pre-K Non- Sp Ed 30-116-61-10-2-180- 71110 Compensation-Administrative 15,392.05 19,065.65 7,526.72 8,926.00 9,013.00 87.00 30-116-61-10-2-180- 71120 Compensation-Instructional Salaries 120,494.04 63,354.36 66,959.52 67,644.00 68,201.00 557.00 30-116-61-10-2-180- 71151 Compensation-Instructional Asst .00 .00 41,089.79 46,356.00 101,544.00 55,188.00 30-116-61-10-2-180- 71665 Bonus Payments To Teachers 3,483.00 .00 4,643.99 .00 .00 .00 30-116-61-10-2-180- 72100 FICA 8,985.87 5,522.11 8,268.54 9,404.00 13,675.00 4,271.00 30-116-61-10-2-180- 72210 VRS Pension Contribution 13,163.38 3,166.28 1,069.53 6,219.00 8,377.00 2,158.00 30-116-61-10-2-180- 72220 VRS Hybrid Pension Contribution 9,845.70 10,473.26 18,095.91 14,301.00 19,545.00 5,244.00 30-116-61-10-2-180- 72300 Group Health and Dental Insurance 19,957.78 9,332.98 16,974.70 21,634.00 21,634.00 .00 30-116-61-10-2-180- 72400 VRS Group Life Insurance 1,855.06 1,099.69 1,366.66 1,451.00 1,895.00 444.00 Page 201 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 180 - Pre-K Non- Sp Ed 30-116-61-10-2-180- 72510 Hybrid Disability Insurance 141.00 149.98 257.73 .00 .00 .00 30-116-61-10-2-180- 72750 VRS Retiree Health Care Credit 1,675.14 992.99 1,401.55 1,487.00 1,573.00 86.00 Program 180 - Pre-K Non- Sp Ed Totals $194,993.02 $113,157.30 $167,654.64 $177,422.00 $245,457.00 $68,035.00 Level 2 - Elementary Totals $3,197,226.37 $3,273,365.31 $3,385,082.37 $3,491,822.00 $3,543,603.00 $51,781.00 Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 30-116-61-10-8-180- 71110 Compensation-Administrative .00 .00 1,139.44 .00 .00 .00 30-116-61-10-8-180- 71120 Compensation-Instructional Salaries 50.00 56,962.69 26,364.16 .00 .00 .00 30-116-61-10-8-180- 71151 Compensation-Instructional Asst 24,256.53 20,934.91 21,899.60 23,586.00 24,423.00 837.00 30-116-61-10-8-180- 71200 Compensation-OT 196.13 .00 .00 .00 .00 .00 30-116-61-10-8-180- 71520 Compensation-Substitutes 474.20 .00 .00 .00 .00 .00 30-116-61-10-8-180- 71665 Bonus Payments To Teachers 1,548.00 .00 1,548.00 .00 .00 .00 30-116-61-10-8-180- 72100 FICA 2,073.04 5,926.54 3,756.85 1,804.00 1,868.00 64.00 30-116-61-10-8-180- 72210 VRS Pension Contribution .00 .00 4,075.03 .00 .00 .00 30-116-61-10-8-180- 72220 VRS Hybrid Pension Contribution 3,355.56 12,924.58 3,534.78 3,920.00 3,815.00 (105.00) 30-116-61-10-8-180- 72300 Group Health and Dental Insurance 9,300.94 18,513.36 11,179.08 9,407.00 9,407.00 .00 30-116-61-10-8-180- 72400 VRS Group Life Insurance 333.20 1,041.80 433.21 278.00 259.00 (19.00) 30-116-61-10-8-180- 72510 Hybrid Disability Insurance 68.96 49.50 51.90 .00 .00 .00 30-116-61-10-8-180- 72750 VRS Retiree Health Care Credit 295.65 940.70 444.29 285.00 215.00 (70.00) 30-116-61-10-8-180- 73037 Contractual Services - Other .00 286.36 200.91 2,000.00 2,000.00 .00 30-116-61-10-8-180- 73255 Professional Development 1,351.23 2,574.45 24.26 1,250.00 1,250.00 .00 30-116-61-10-8-180- 76435 Supplies - Instructional 5,755.23 1,332.67 1,552.89 36,237.00 36,237.00 .00 Page 202 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed Totals $49,058.67 $121,487.56 $76,204.40 $78,767.00 $79,474.00 $707.00 Level 8 - Pre-K Totals $49,058.67 $121,487.56 $76,204.40 $78,767.00 $79,474.00 $707.00 Sub-Function 10 - Classroom Instruction Totals $3,246,285.04 $3,394,852.87 $3,461,286.77 $3,570,589.00 $3,623,077.00 $52,488.00 Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-21-2-110- 71124 Compensation-Guidance Counselors 76,019.53 79,546.40 85,821.19 91,769.00 92,660.00 891.00 30-116-61-21-2-110- 71665 Bonus Payments To Teachers 1,838.25 .00 1,838.25 .00 .00 .00 30-116-61-21-2-110- 72100 FICA 5,721.51 5,792.41 6,494.30 7,020.00 7,088.00 68.00 30-116-61-21-2-110- 72210 VRS Pension Contribution 12,634.33 12,324.89 12,027.57 10,676.00 14,473.00 3,797.00 30-116-61-21-2-110- 72220 VRS Hybrid Pension Contribution .00 1,265.76 .00 4,576.00 .00 (4,576.00) 30-116-61-21-2-110- 72300 Group Health and Dental Insurance 11,103.90 10,206.62 11,558.57 8,040.00 8,040.00 .00 30-116-61-21-2-110- 72400 VRS Group Life Insurance 1,018.59 1,095.72 998.83 1,083.00 982.00 (101.00) 30-116-61-21-2-110- 72510 Hybrid Disability Insurance .00 18.07 .00 .00 .00 .00 30-116-61-21-2-110- 72750 VRS Retiree Health Care Credit 919.69 989.40 1,024.19 1,110.00 815.00 (295.00) 30-116-61-21-2-110- 76285 Guidance 154.00 608.70 190.10 183.00 190.00 7.00 Program 110 - Regular Instruction Totals $109,409.80 $111,847.97 $119,953.00 $124,457.00 $124,248.00 ($209.00) Program 120 - Special Education 30-116-61-21-2-120- 71124 Compensation-Guidance Counselors 4,001.03 4,186.65 4,516.90 .00 .00 .00 30-116-61-21-2-120- 71665 Bonus Payments To Teachers 96.75 .00 96.75 .00 .00 .00 30-116-61-21-2-120- 72100 FICA 301.13 304.86 341.81 .00 .00 .00 30-116-61-21-2-120- 72210 VRS Pension Contribution 664.97 648.68 633.03 .00 .00 .00 30-116-61-21-2-120- 72220 VRS Hybrid Pension Contribution .00 66.62 .00 .00 .00 .00 30-116-61-21-2-120- 72300 Group Health and Dental Insurance 584.42 537.19 608.35 .00 .00 .00 Page 203 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 21 - Student Guidance Level 2 - Elementary Program 120 - Special Education 30-116-61-21-2-120- 72400 VRS Group Life Insurance 53.61 57.67 52.57 .00 .00 .00 30-116-61-21-2-120- 72510 Hybrid Disability Insurance .00 .95 .00 .00 .00 .00 30-116-61-21-2-120- 72750 VRS Retiree Health Care Credit 48.41 52.07 53.91 .00 .00 .00 30-116-61-21-2-120- 76285 Guidance 8.11 32.04 10.00 .00 .00 .00 Program 120 - Special Education Totals $5,758.43 $5,886.73 $6,313.32 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $115,168.23 $117,734.70 $126,266.32 $124,457.00 $124,248.00 ($209.00) Sub-Function 21 - Student Guidance Totals $115,168.23 $117,734.70 $126,266.32 $124,457.00 $124,248.00 ($209.00) Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-32-2-110- 71122 Compensation-Librarians 58,264.44 62,859.49 66,025.58 67,374.00 68,116.00 742.00 30-116-61-32-2-110- 71665 Bonus Payments To Teachers 1,548.00 .00 1,548.00 .00 .00 .00 30-116-61-32-2-110- 72100 FICA 4,589.58 4,833.96 5,200.96 5,154.00 5,211.00 57.00 30-116-61-32-2-110- 72210 VRS Pension Contribution 9,629.30 10,270.14 9,166.70 11,198.00 10,640.00 (558.00) 30-116-61-32-2-110- 72400 VRS Group Life Insurance 776.40 828.04 761.20 795.00 722.00 (73.00) 30-116-61-32-2-110- 72750 VRS Retiree Health Care Credit 701.00 747.70 780.60 815.00 599.00 (216.00) 30-116-61-32-2-110- 73130 Repair/Maint - Audio/Visual 500.00 500.00 550.00 760.00 793.00 33.00 30-116-61-32-2-110- 76155 Audio Visual Media 150.25 150.00 100.00 100.00 100.00 .00 30-116-61-32-2-110- 76325 Library Books and Supplies 2,787.00 3,700.00 5,000.00 6,300.00 7,300.00 1,000.00 30-116-61-32-2-110- 76330 Library Reference Materials 1,300.00 1,259.69 1,176.14 1,600.00 1,050.00 (550.00) 30-116-61-32-2-110- 76355 Periodicals 300.00 300.00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $80,545.97 $85,449.02 $90,309.18 $94,096.00 $94,531.00 $435.00 Level 2 - Elementary Totals $80,545.97 $85,449.02 $90,309.18 $94,096.00 $94,531.00 $435.00 Page 204 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 32 - Instr. Sup. - Media Services Totals $80,545.97 $85,449.02 $90,309.18 $94,096.00 $94,531.00 $435.00 Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-41-2-110- 71126 Compensation-Principals 111,203.04 117,930.96 123,861.96 127,578.00 107,910.00 (19,668.00) 30-116-61-41-2-110- 71127 Compensation-Asst Principals 85,564.16 90,181.00 92,346.40 94,901.00 78,862.00 (16,039.00) 30-116-61-41-2-110- 71150 Compensation-Clerical 57,110.35 50,509.89 51,673.30 54,360.00 54,888.00 528.00 30-116-61-41-2-110- 71200 Compensation-OT 240.06 559.92 218.88 4,500.00 4,500.00 .00 30-116-61-41-2-110- 71520 Compensation-Substitutes 1,692.96 2,402.92 7,093.20 .00 .00 .00 30-116-61-41-2-110- 71522 Compensation-REWIP Retirees .00 3,081.02 1,828.06 .00 .00 .00 30-116-61-41-2-110- 71665 Bonus Payments To Teachers 4,644.00 .00 4,644.00 .00 .00 .00 30-116-61-41-2-110- 72100 FICA 18,676.36 19,195.78 20,817.69 21,522.00 18,831.00 (2,691.00) 30-116-61-41-2-110- 72210 VRS Pension Contribution 43,012.04 34,904.44 30,693.40 32,207.00 26,423.00 (5,784.00) 30-116-61-41-2-110- 72220 VRS Hybrid Pension Contribution .00 8,351.46 8,137.35 13,803.00 11,324.00 (2,479.00) 30-116-61-41-2-110- 72300 Group Health and Dental Insurance 28,509.52 27,979.60 27,393.48 24,120.00 24,120.00 .00 30-116-61-41-2-110- 72400 VRS Group Life Insurance 3,372.62 3,460.50 3,171.63 3,267.00 2,562.00 (705.00) 30-116-61-41-2-110- 72510 Hybrid Disability Insurance .00 119.58 125.64 .00 336.00 336.00 30-116-61-41-2-110- 72750 VRS Retiree Health Care Credit 3,045.44 3,124.78 3,252.17 3,350.00 2,127.00 (1,223.00) 30-116-61-41-2-110- 72800 Termination Pay for Vac/Sick Leave 10,941.20 .00 .00 .00 .00 .00 30-116-61-41-2-110- 73160 Repair/Maint - School Office Equipment 13,089.20 13,041.26 15,506.33 14,570.00 14,570.00 .00 30-116-61-41-2-110- 73161 Lease Offset (2,287.32)(4,574.62)(4,574.64).00 .00 .00 30-116-61-41-2-110- 75521 Travel-Principals 1,072.05 .00 .00 1,300.00 1,300.00 .00 30-116-61-41-2-110- 78070 Inception of Lease - Capital Outlay 17,334.94 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $397,220.62 $370,268.49 $386,188.85 $395,478.00 $347,753.00 ($47,725.00) Page 205 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Totals $397,220.62 $370,268.49 $386,188.85 $395,478.00 $347,753.00 ($47,725.00) Sub-Function 41 - Admin. Principals Office Totals $397,220.62 $370,268.49 $386,188.85 $395,478.00 $347,753.00 ($47,725.00) Function 61 - Instruction Totals $3,839,219.86 $3,968,305.08 $4,064,051.12 $4,184,620.00 $4,189,609.00 $4,989.00 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 591.36 684.28 683.62 903.00 1,000.00 97.00 Program 222 - Health Services Totals $591.36 $684.28 $683.62 $903.00 $1,000.00 $97.00 Level 9 - District Wide Totals $591.36 $684.28 $683.62 $903.00 $1,000.00 $97.00 Sub-Function 62 - Admin, Attend. & Health Totals $591.36 $684.28 $683.62 $903.00 $1,000.00 $97.00 Function 62 - Administration, Attend. & Health Totals $591.36 $684.28 $683.62 $903.00 $1,000.00 $97.00 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 104,397.16 122,930.59 92,929.00 90,168.00 127,819.00 37,651.00 30-116-64-64-9-420- 71200 Compensation-OT 15,943.85 8,273.10 9,087.13 8,500.00 8,500.00 .00 30-116-64-64-9-420- 71520 Compensation-Substitutes .00 .00 .00 1,500.00 .00 (1,500.00) 30-116-64-64-9-420- 71665 Bonus Payments To Teachers 3,096.00 .00 3,096.00 .00 .00 .00 30-116-64-64-9-420- 72100 FICA 9,184.52 9,774.46 7,935.23 7,663.00 10,428.00 2,765.00 30-116-64-64-9-420- 72210 VRS Pension Contribution 8,112.60 8,603.10 8,452.68 5,364.00 6,149.00 785.00 30-116-64-64-9-420- 72220 VRS Hybrid Pension Contribution 642.76 996.66 368.03 2,299.00 2,635.00 336.00 30-116-64-64-9-420- 72300 Group Health and Dental Insurance 22,978.52 27,185.76 19,634.16 23,856.00 23,856.00 .00 30-116-64-64-9-420- 72400 VRS Group Life Insurance 1,437.00 1,602.48 1,107.82 1,064.00 858.00 (206.00) 30-116-64-64-9-420- 72510 Hybrid Disability Insurance 151.30 191.34 33.50 .00 .00 .00 30-116-64-64-9-420- 72700 Workers Compensation 745.68 626.33 521.00 1,000.00 1,000.00 .00 Page 206 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-116-64-64-9-420- 72750 VRS Retiree Health Care Credit 1,235.40 1,375.14 1,092.10 1,052.00 749.00 (303.00) 30-116-64-64-9-420- 72800 Termination Pay for Vac/Sick Leave .00 .00 1,427.42 .00 .00 .00 30-116-64-64-9-420- 72850 OPEB ARC 760.00 749.00 506.00 .00 .00 .00 30-116-64-64-9-420- 73180 Repair/Maint - Other Contracted 25,324.88 22,136.27 87,340.20 60,442.00 89,041.00 28,599.00 30-116-64-64-9-420- 74900 Building Maintenance -City 39,677.34 36,667.08 59,013.31 66,703.00 62,429.00 (4,274.00) 30-116-64-64-9-420- 75001 Telecom/ Internet Services 3,442.18 2,957.53 2,547.86 3,260.00 5,775.00 2,515.00 30-116-64-64-9-420- 75004 Utilities - Electric 60,345.68 75,385.21 89,588.52 84,800.00 93,000.00 8,200.00 30-116-64-64-9-420- 75005 Utilities - Natural Gas 14,349.06 12,313.57 18,761.20 15,710.00 18,000.00 2,290.00 30-116-64-64-9-420- 75009 Utilities - Water and Sewer 8,348.76 8,448.80 9,048.52 9,000.00 7,200.00 (1,800.00) 30-116-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 .00 .00 .00 1,500.00 1,500.00 .00 30-116-64-64-9-420- 76110 Supplies - Operational 32,731.89 29,403.16 36,274.15 17,505.00 17,505.00 .00 Program 420 - Building Services Totals $352,904.58 $369,619.58 $448,763.83 $401,386.00 $476,444.00 $75,058.00 Program 430 - Grounds Services 30-116-64-64-9-430- 74910 Grounds Maintenance-City 33,304.79 27,142.94 21,421.11 23,460.00 23,460.00 .00 Program 430 - Grounds Services Totals $33,304.79 $27,142.94 $21,421.11 $23,460.00 $23,460.00 $0.00 Level 9 - District Wide Totals $386,209.37 $396,762.52 $470,184.94 $424,846.00 $499,904.00 $75,058.00 Sub-Function 64 - Operation & Maintenance Totals $386,209.37 $396,762.52 $470,184.94 $424,846.00 $499,904.00 $75,058.00 Function 64 - Operation & Maintenance Totals $386,209.37 $396,762.52 $470,184.94 $424,846.00 $499,904.00 $75,058.00 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-116-68-10-9-800- 71139 Compensation-ITRT 33,955.72 39,800.72 41,624.71 43,316.00 43,847.00 531.00 30-116-68-10-9-800- 71665 Bonus Payments To Teachers 774.00 .00 774.00 .00 .00 .00 Page 207 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-116-68-10-9-800- 72100 FICA 2,621.66 3,015.17 3,212.53 3,314.00 3,354.00 40.00 30-116-68-10-9-800- 72210 VRS Pension Contribution 5,495.82 6,512.90 5,813.10 7,199.00 6,849.00 (350.00) 30-116-68-10-9-800- 72300 Group Health and Dental Insurance 4,019.10 4,530.96 4,530.96 4,986.00 4,986.00 .00 30-116-68-10-9-800- 72400 VRS Group Life Insurance 443.06 525.14 482.70 511.00 465.00 (46.00) 30-116-68-10-9-800- 72750 VRS Retiree Health Care Credit 400.14 474.20 495.00 524.00 386.00 (138.00) 30-116-68-10-9-800- 73175 Repair/Maint- Computer 1,504.26 1,540.42 191.04 2,100.00 2,100.00 .00 30-116-68-10-9-800- 76305 ITRT 313.39 142.06 319.35 350.00 350.00 .00 30-116-68-10-9-800- 76515 Software-Instructional 3,802.14 3,773.86 3,926.26 4,050.00 4,050.00 .00 30-116-68-10-9-800- 76530 Computer Supplies 4,871.80 4,226.55 5,956.97 4,950.00 4,950.00 .00 30-116-68-10-9-800- 76545 Technology Repair and Replace 4,260.23 .00 .00 .00 .00 .00 30-116-68-10-9-800- 78050 Technology Addl VPSA Eligible 31,705.79 1,030.36 414.60 .00 21,060.00 21,060.00 Program 800 - Technology Totals $94,167.11 $65,572.34 $67,741.22 $71,300.00 $92,397.00 $21,097.00 Level 9 - District Wide Totals $94,167.11 $65,572.34 $67,741.22 $71,300.00 $92,397.00 $21,097.00 Sub-Function 10 - Classroom Instruction Totals $94,167.11 $65,572.34 $67,741.22 $71,300.00 $92,397.00 $21,097.00 Function 68 - Technology Totals $94,167.11 $65,572.34 $67,741.22 $71,300.00 $92,397.00 $21,097.00 Locations 116 - East Salem Elementary Totals $4,320,187.70 $4,431,324.22 $4,602,660.90 $4,681,669.00 $4,782,910.00 $101,241.00 Page 208 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 117 - Virginia Virtual Academy Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-117-61-10-2-110- 73037 Contractual Services - Other .00 .00 1,330,585.39 .00 2,709,552.00 2,709,552.00 Program 110 - Regular Instruction Totals $0.00 $0.00 $1,330,585.39 $0.00 $2,709,552.00 $2,709,552.00 Level 2 - Elementary Totals $0.00 $0.00 $1,330,585.39 $0.00 $2,709,552.00 $2,709,552.00 Level 3 - Secondary Program 110 - Regular Instruction 30-117-61-10-3-110- 73037 Contractual Services - Other .00 .00 366,178.37 .00 704,259.00 704,259.00 Program 110 - Regular Instruction Totals $0.00 $0.00 $366,178.37 $0.00 $704,259.00 $704,259.00 Level 3 - Secondary Totals $0.00 $0.00 $366,178.37 $0.00 $704,259.00 $704,259.00 Level 4 - Middle Program 110 - Regular Instruction 30-117-61-10-4-110- 73037 Contractual Services - Other .00 .00 597,680.48 .00 1,112,918.00 1,112,918.00 Program 110 - Regular Instruction Totals $0.00 $0.00 $597,680.48 $0.00 $1,112,918.00 $1,112,918.00 Level 4 - Middle Totals $0.00 $0.00 $597,680.48 $0.00 $1,112,918.00 $1,112,918.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $2,294,444.24 $0.00 $4,526,729.00 $4,526,729.00 Function 61 - Instruction Totals $0.00 $0.00 $2,294,444.24 $0.00 $4,526,729.00 $4,526,729.00 Locations 117 - Virginia Virtual Academy Totals $0.00 $0.00 $2,294,444.24 $0.00 $4,526,729.00 $4,526,729.00 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 70,011.00 69,743.32 73,744.31 74,834.00 75,460.00 626.00 30-119-61-10-2-127- 71151 Compensation-Instructional Asst 186,634.54 220,732.47 132,091.17 134,208.00 178,808.00 44,600.00 30-119-61-10-2-127- 71665 Bonus Payments To Teachers 15,480.00 .00 10,681.19 .00 .00 .00 30-119-61-10-2-127- 72100 FICA 19,947.63 21,607.01 16,054.60 15,992.00 19,452.00 3,460.00 30-119-61-10-2-127- 72210 VRS Pension Contribution 10,887.40 11,584.30 10,324.10 10,423.00 11,915.00 1,492.00 30-119-61-10-2-127- 72220 VRS Hybrid Pension Contribution 34,788.76 37,809.51 21,554.33 24,320.00 27,802.00 3,482.00 Page 209 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 119 - Regional Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 127 - Regional Sp Ed Program 30-119-61-10-2-127- 72300 Group Health and Dental Insurance 55,870.40 55,437.18 51,017.78 66,528.00 66,528.00 .00 30-119-61-10-2-127- 72400 VRS Group Life Insurance 3,682.67 3,982.49 2,459.27 2,467.00 2,695.00 228.00 30-119-61-10-2-127- 72510 Hybrid Disability Insurance 498.24 541.37 323.13 269.00 424.00 155.00 30-119-61-10-2-127- 72750 VRS Retiree Health Care Credit 3,325.29 3,596.14 2,521.92 2,529.00 2,238.00 (291.00) 30-119-61-10-2-127- 73010 Autism Support Services .00 .00 2,050.26 2,667.00 2,667.00 .00 30-119-61-10-2-127- 73275 Therapeutic Services -Sp Ed 715.11 11,390.46 7,379.03 5,000.00 5,000.00 .00 30-119-61-10-2-127- 76435 Supplies - Instructional 1,628.34 782.23 425.59 1,667.00 3,000.00 1,333.00 Program 127 - Regional Sp Ed Program Totals $403,469.38 $437,206.48 $330,626.68 $340,904.00 $395,989.00 $55,085.00 Level 2 - Elementary Totals $403,469.38 $437,206.48 $330,626.68 $340,904.00 $395,989.00 $55,085.00 Level 3 - Secondary Program 127 - Regional Sp Ed Program 30-119-61-10-3-127- 71120 Compensation-Instructional Salaries 78,651.96 84,008.24 88,795.38 90,274.00 91,037.00 763.00 30-119-61-10-3-127- 71151 Compensation-Instructional Asst 80,588.57 124,833.57 145,887.86 156,421.00 148,204.00 (8,217.00) 30-119-61-10-3-127- 71200 Compensation-OT 21.44 87.28 .00 .00 .00 .00 30-119-61-10-3-127- 71665 Bonus Payments To Teachers 6,192.00 .00 10,836.00 .00 .00 .00 30-119-61-10-3-127- 72100 FICA 12,283.49 15,031.64 17,317.21 18,872.00 18,302.00 (570.00) 30-119-61-10-3-127- 72210 VRS Pension Contribution 17,084.21 23,264.50 20,802.50 28,700.00 26,159.00 (2,541.00) 30-119-61-10-3-127- 72220 VRS Hybrid Pension Contribution 9,787.68 11,405.54 14,597.36 12,300.00 11,211.00 (1,089.00) 30-119-61-10-3-127- 72300 Group Health and Dental Insurance 28,421.49 56,761.80 58,769.12 39,281.00 39,281.00 .00 30-119-61-10-3-127- 72400 VRS Group Life Insurance 2,166.51 2,795.24 2,801.11 2,911.00 2,536.00 (375.00) 30-119-61-10-3-127- 72510 Hybrid Disability Insurance 140.12 163.32 216.66 115.00 115.00 .00 30-119-61-10-3-127- 72750 VRS Retiree Health Care Credit 1,956.35 2,524.08 2,872.57 2,985.00 2,105.00 (880.00) Page 210 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 119 - Regional Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 127 - Regional Sp Ed Program 30-119-61-10-3-127- 73010 Autism Support Services .00 .00 .00 2,667.00 2,667.00 .00 30-119-61-10-3-127- 73275 Therapeutic Services -Sp Ed 752.00 140.00 1,897.06 5,000.00 5,000.00 .00 30-119-61-10-3-127- 76435 Supplies - Instructional 1,866.54 2,062.16 1,819.51 1,667.00 3,000.00 1,333.00 Program 127 - Regional Sp Ed Program Totals $239,912.36 $323,077.37 $366,612.34 $361,193.00 $349,617.00 ($11,576.00) Level 3 - Secondary Totals $239,912.36 $323,077.37 $366,612.34 $361,193.00 $349,617.00 ($11,576.00) Level 4 - Middle Program 127 - Regional Sp Ed Program 30-119-61-10-4-127- 71120 Compensation-Instructional Salaries 75,722.15 65,981.10 61,434.20 62,620.00 63,128.00 508.00 30-119-61-10-4-127- 71151 Compensation-Instructional Asst 95,288.12 95,030.19 114,910.37 119,275.00 76,989.00 (42,286.00) 30-119-61-10-4-127- 71665 Bonus Payments To Teachers 4,644.00 .00 8,514.00 .00 .00 .00 30-119-61-10-4-127- 72100 FICA 12,846.17 11,971.95 13,728.89 13,915.00 10,719.00 (3,196.00) 30-119-61-10-4-127- 72210 VRS Pension Contribution 6,342.38 1,321.12 .00 9,069.00 .00 (9,069.00) 30-119-61-10-4-127- 72220 VRS Hybrid Pension Contribution 24,585.44 26,034.60 27,831.68 21,162.00 21,886.00 724.00 30-119-61-10-4-127- 72300 Group Health and Dental Insurance 44,921.84 20,272.83 18,016.32 40,680.00 40,680.00 .00 30-119-61-10-4-127- 72400 VRS Group Life Insurance 2,493.68 2,205.69 2,112.24 2,146.00 1,485.00 (661.00) 30-119-61-10-4-127- 72510 Hybrid Disability Insurance 352.14 372.79 426.12 98.00 98.00 .00 30-119-61-10-4-127- 72750 VRS Retiree Health Care Credit 2,251.68 1,991.57 2,165.96 2,201.00 1,233.00 (968.00) 30-119-61-10-4-127- 73010 Autism Support Services .00 .00 434.10 2,667.00 2,667.00 .00 30-119-61-10-4-127- 73275 Therapeutic Services -Sp Ed 368.39 .00 2,058.03 5,000.00 5,000.00 .00 30-119-61-10-4-127- 76435 Supplies - Instructional 2,985.36 1,805.30 2,832.98 2,000.00 3,000.00 1,000.00 Page 211 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 119 - Regional Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 127 - Regional Sp Ed Program Totals $272,801.35 $226,987.14 $254,464.89 $280,833.00 $226,885.00 ($53,948.00) Level 4 - Middle Totals $272,801.35 $226,987.14 $254,464.89 $280,833.00 $226,885.00 ($53,948.00) Sub-Function 10 - Classroom Instruction Totals $916,183.09 $987,270.99 $951,703.91 $982,930.00 $972,491.00 ($10,439.00) Function 61 - Instruction Totals $916,183.09 $987,270.99 $951,703.91 $982,930.00 $972,491.00 ($10,439.00) Locations 119 - Regional Totals $916,183.09 $987,270.99 $951,703.91 $982,930.00 $972,491.00 ($10,439.00) Locations 121 - Central Administration Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 211 - Board Services 30-121-62-62-9-211- 71111 Compensation-Board Members 20,000.04 20,000.04 20,000.04 20,001.00 20,001.00 .00 30-121-62-62-9-211- 72100 FICA 1,530.00 1,530.00 1,530.00 1,531.00 1,531.00 .00 30-121-62-62-9-211- 73080 Legal Services 15,920.50 27,134.00 70,870.98 45,000.00 45,000.00 .00 30-121-62-62-9-211- 75300 Insurance - General Liability 36,094.00 44,768.00 41,765.00 39,838.00 42,229.00 2,391.00 30-121-62-62-9-211- 75501 Travel-Board Members 10,986.61 9,119.68 6,725.06 6,000.00 8,850.00 2,850.00 30-121-62-62-9-211- 75802 Dues 23,241.01 24,369.28 26,811.16 25,160.00 26,418.00 1,258.00 Program 211 - Board Services Totals $107,772.16 $126,921.00 $167,702.24 $137,530.00 $144,029.00 $6,499.00 Program 212 - Exec Admin Services 30-121-62-62-9-212- 71110 Compensation-Administrative 91,337.92 99,156.70 103,728.10 108,066.00 94,249.00 (13,817.00) 30-121-62-62-9-212- 71112 Compensation-Superintendent 198,486.56 213,857.53 227,376.77 213,655.00 215,729.00 2,074.00 30-121-62-62-9-212- 71113 Compensation-Asst Superintendent 141,033.96 149,566.02 .00 .00 .00 .00 30-121-62-62-9-212- 71150 Compensation-Clerical 105,904.29 112,672.63 121,030.27 125,529.00 126,356.00 827.00 30-121-62-62-9-212- 71200 Compensation-OT 706.04 672.38 504.69 2,000.00 2,000.00 .00 30-121-62-62-9-212- 71522 Compensation-REWIP Retirees 6,975.00 9,270.00 3,665.28 28,958.00 29,702.00 744.00 30-121-62-62-9-212- 71625 Compensation-Travel Allowance 3,600.00 3,600.00 2,400.00 2,400.00 2,400.00 .00 Page 212 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 121 - Central Administration Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 212 - Exec Admin Services 30-121-62-62-9-212- 71630 Compensation-Phone Allowance 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 .00 30-121-62-62-9-212- 71665 Bonus Payments To Teachers 6,838.76 .00 6,192.00 .00 .00 .00 30-121-62-62-9-212- 72100 FICA 42,253.62 46,798.40 36,276.20 40,595.00 36,126.00 (4,469.00) 30-121-62-62-9-212- 72210 VRS Pension Contribution 79,796.28 86,105.03 58,183.21 64,603.00 49,591.00 (15,012.00) 30-121-62-62-9-212- 72220 VRS Hybrid Pension Contribution 4,805.88 5,096.52 5,703.96 6,000.00 6,816.00 816.00 30-121-62-62-9-212- 72300 Group Health and Dental Insurance 59,896.68 71,935.08 61,672.44 55,155.00 55,989.00 834.00 30-121-62-62-9-212- 72400 VRS Group Life Insurance 7,788.72 8,320.62 5,972.04 5,847.00 4,625.00 (1,222.00) 30-121-62-62-9-212- 72500 Disability Insurance 1,936.90 1,660.20 1,660.20 1,661.00 1,661.00 .00 30-121-62-62-9-212- 72510 Hybrid Disability Insurance 68.88 72.96 76.68 .00 148.00 148.00 30-121-62-62-9-212- 72700 Workers Compensation 2,112.75 1,774.65 2,736.00 5,000.00 5,000.00 .00 30-121-62-62-9-212- 72750 VRS Retiree Health Care Credit 7,033.08 7,513.44 6,065.04 5,996.00 3,840.00 (2,156.00) 30-121-62-62-9-212- 72800 Termination Pay for Vac/Sick Leave .00 14,015.33 25,075.66 .00 .00 .00 30-121-62-62-9-212- 72802 Deferred Compensation Contribution 7,452.20 11,910.91 16,594.56 21,365.00 23,000.00 1,635.00 30-121-62-62-9-212- 72850 OPEB ARC 2,152.00 2,372.00 2,405.00 .00 .00 .00 30-121-62-62-9-212- 73035 Consultants 26,887.00 29,895.00 43,640.00 93,975.00 53,975.00 (40,000.00) 30-121-62-62-9-212- 73060 Emergency Notification Services 7,552.50 7,552.50 8,096.58 8,700.00 22,750.00 14,050.00 30-121-62-62-9-212- 73115 Printing Services 23,346.38 15,403.50 15,442.48 14,660.00 16,785.00 2,125.00 30-121-62-62-9-212- 73160 Repair/Maint - School Office Equipment 4,145.12 5,903.05 5,297.23 6,694.00 7,029.00 335.00 30-121-62-62-9-212- 73161 Lease Offset (1,606.56)(3,213.10)(3,213.12).00 .00 .00 30-121-62-62-9-212- 73205 Software Licensing Fees 80,662.21 83,184.06 80,957.72 104,096.00 134,042.00 29,946.00 30-121-62-62-9-212- 75200 Postage 7,669.07 11,554.76 12,820.36 14,000.00 14,000.00 .00 Page 213 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 121 - Central Administration Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 212 - Exec Admin Services 30-121-62-62-9-212- 75503 Travel- Superintendent 5,981.99 8,178.66 6,525.62 6,000.00 6,000.00 .00 30-121-62-62-9-212- 75509 Travel-Asst Superintendent 263.06 2,000.00 .00 .00 .00 .00 30-121-62-62-9-212- 75510 Travel-Director of Administrative Services 1,403.48 1,454.33 1,384.16 1,620.00 1,620.00 .00 30-121-62-62-9-212- 76045 Furniture and Equip <$5,000 .00 830.34 1,672.00 1,250.00 1,250.00 .00 30-121-62-62-9-212- 76105 Supplies - Office 26,686.94 29,622.27 28,928.43 29,779.00 29,779.00 .00 30-121-62-62-9-212- 78070 Inception of Lease - Capital Outlay 12,175.66 .00 .00 .00 .00 .00 Program 212 - Exec Admin Services Totals $967,146.37 $1,040,535.77 $890,669.56 $969,404.00 $946,262.00 ($23,142.00) Program 213 - Information Services 30-121-62-62-9-213- 73025 Communications Director Services 73,700.00 76,600.00 85,000.00 88,000.00 88,000.00 .00 30-121-62-62-9-213- 73210 Special Report Services-Supt 28,032.30 36,966.12 37,106.06 50,853.00 54,353.00 3,500.00 30-121-62-62-9-213- 74905 Information Technology Services-City 92,247.24 104,875.56 97,206.48 99,671.00 95,815.00 (3,856.00) Program 213 - Information Services Totals $193,979.54 $218,441.68 $219,312.54 $238,524.00 $238,168.00 ($356.00) Program 214 - Personnel Services 30-121-62-62-9-214- 71110 Compensation-Administrative 124,221.96 131,736.54 138,362.04 142,513.00 143,897.00 1,384.00 30-121-62-62-9-214- 71150 Compensation-Clerical 81,573.46 86,517.69 128,462.08 131,986.00 133,268.00 1,282.00 30-121-62-62-9-214- 71200 Compensation-OT 489.22 497.74 335.62 750.00 750.00 .00 30-121-62-62-9-214- 71625 Compensation-Travel Allowance 1,200.00 1,250.00 1,450.00 1,200.00 1,200.00 .00 30-121-62-62-9-214- 71665 Bonus Payments To Teachers 2,322.00 .00 4,644.00 .00 .00 .00 30-121-62-62-9-214- 72100 FICA 15,005.73 16,086.39 19,790.60 21,148.00 21,352.00 204.00 30-121-62-62-9-214- 72210 VRS Pension Contribution 34,143.96 36,208.98 37,870.32 45,622.00 43,293.00 (2,329.00) 30-121-62-62-9-214- 72300 Group Health and Dental Insurance 24,178.98 25,556.76 31,277.88 26,154.00 26,154.00 .00 30-121-62-62-9-214- 72400 VRS Group Life Insurance 2,752.80 2,919.42 3,144.83 3,239.00 2,938.00 (301.00) Page 214 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 121 - Central Administration Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 214 - Personnel Services 30-121-62-62-9-214- 72700 Workers Compensation 16,565.00 17,168.00 12,526.00 .00 .00 .00 30-121-62-62-9-214- 72750 VRS Retiree Health Care Credit 2,485.92 2,636.16 3,224.76 3,321.00 2,439.00 (882.00) 30-121-62-62-9-214- 73065 Employee Assistance Plan 7,200.00 7,506.26 7,634.34 7,688.00 7,688.00 .00 30-121-62-62-9-214- 73110 Pre-Employment Checks 4,526.00 4,407.00 6,233.54 7,779.00 7,779.00 .00 30-121-62-62-9-214- 73120 Recruiting Fees 909.50 4,354.84 2,326.81 7,875.00 7,875.00 .00 30-121-62-62-9-214- 73235 Professional Development -NBC Certification Fees .00 2,538.75 1,692.50 7,200.00 7,200.00 .00 30-121-62-62-9-214- 73265 Teacher Licensing 1,200.00 (450.00).00 250.00 250.00 .00 30-121-62-62-9-214- 75517 Travel-Director of Human Resources 1,507.18 1,119.41 1,965.38 2,940.00 2,940.00 .00 Program 214 - Personnel Services Totals $320,281.71 $340,053.94 $400,940.70 $409,665.00 $409,023.00 ($642.00) Program 216 - Fiscal Services 30-121-62-62-9-216- 71110 Compensation-Administrative 124,221.96 131,736.54 138,362.04 142,513.00 143,897.00 1,384.00 30-121-62-62-9-216- 71150 Compensation-Clerical 111,327.42 118,160.64 158,947.93 165,129.00 165,458.00 329.00 30-121-62-62-9-216- 71200 Compensation-OT 397.72 437.84 40.17 750.00 750.00 .00 30-121-62-62-9-216- 71625 Compensation-Travel Allowance 1,200.00 1,350.00 1,200.00 1,200.00 1,200.00 .00 30-121-62-62-9-216- 71665 Bonus Payments To Teachers 3,870.00 .00 4,644.00 .00 .00 .00 30-121-62-62-9-216- 72100 FICA 16,951.79 17,856.65 22,031.99 23,684.00 23,815.00 131.00 30-121-62-62-9-216- 72210 VRS Pension Contribution 39,109.80 41,475.18 31,889.88 39,130.00 33,825.00 (5,305.00) 30-121-62-62-9-216- 72220 VRS Hybrid Pension Contribution .00 .00 10,354.08 12,000.00 14,496.00 2,496.00 30-121-62-62-9-216- 72300 Group Health and Dental Insurance 23,534.22 25,008.72 27,087.46 26,153.00 26,153.00 .00 30-121-62-62-9-216- 72400 VRS Group Life Insurance 3,153.24 3,343.92 3,451.38 3,630.00 3,279.00 (351.00) 30-121-62-62-9-216- 72510 Hybrid Disability Insurance .00 .00 162.03 .00 184.00 184.00 Page 215 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 121 - Central Administration Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 216 - Fiscal Services 30-121-62-62-9-216- 72750 VRS Retiree Health Care Credit 2,847.36 3,019.62 3,539.16 3,722.00 2,722.00 (1,000.00) 30-121-62-62-9-216- 73005 Audit Fees 14,125.00 10,625.00 14,200.00 14,910.00 15,656.00 746.00 30-121-62-62-9-216- 73037 Contractual Services - Other 3,362.00 3,179.00 4,382.00 3,728.00 3,928.00 200.00 30-121-62-62-9-216- 75513 Travel-Director of Business 2,045.45 1,648.58 2,298.42 3,000.00 3,000.00 .00 Program 216 - Fiscal Services Totals $346,145.96 $357,841.69 $422,590.54 $439,549.00 $438,363.00 ($1,186.00) Level 9 - District Wide Totals $1,935,325.74 $2,083,794.08 $2,101,215.58 $2,194,672.00 $2,175,845.00 ($18,827.00) Sub-Function 62 - Admin, Attend. & Health Totals $1,935,325.74 $2,083,794.08 $2,101,215.58 $2,194,672.00 $2,175,845.00 ($18,827.00) Function 62 - Administration, Attend. & Health Totals $1,935,325.74 $2,083,794.08 $2,101,215.58 $2,194,672.00 $2,175,845.00 ($18,827.00) 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 2,405.88 2,734.50 5,197.50 7,500.00 7,639.00 139.00 30-121-64-64-9-420- 71190 Compensation-Custodians 30,045.32 36,161.11 37,489.77 38,242.00 38,613.00 371.00 30-121-64-64-9-420- 71191 Compensation - Const/Maint Mgr 37,992.03 2,803.68 .00 .00 .00 .00 30-121-64-64-9-420- 71200 Compensation-OT 1,100.38 1,456.86 2,316.04 1,000.00 1,000.00 .00 30-121-64-64-9-420- 71665 Bonus Payments To Teachers 3,870.00 .00 1,548.00 .00 .00 .00 30-121-64-64-9-420- 72100 FICA 5,792.45 3,201.46 3,475.99 3,576.00 4,983.00 1,407.00 30-121-64-64-9-420- 72210 VRS Pension Contribution 640.08 678.72 1,329.24 1,369.00 1,351.00 (18.00) 30-121-64-64-9-420- 72300 Group Health and Dental Insurance 8,529.96 9,061.92 9,061.92 11,738.00 11,738.00 .00 30-121-64-64-9-420- 72400 VRS Group Life Insurance 446.64 473.70 438.12 451.00 456.00 5.00 30-121-64-64-9-420- 72600 Unemployment Compensation .00 .00 .00 9,000.00 9,000.00 .00 Page 216 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 121 - Central Administration Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-121-64-64-9-420- 72700 Workers Compensation 248.56 208.78 260.00 1,000.00 1,000.00 .00 30-121-64-64-9-420- 72750 VRS Retiree Health Care Credit 369.96 392.40 412.08 424.00 429.00 5.00 30-121-64-64-9-420- 72850 OPEB ARC 253.00 250.00 253.00 .00 .00 .00 30-121-64-64-9-420- 73180 Repair/Maint - Other Contracted 10,183.08 4,974.65 7,331.93 12,608.00 22,304.00 9,696.00 30-121-64-64-9-420- 73195 Safety and OSHA Training 520.00 .00 .00 1,900.00 1,900.00 .00 30-121-64-64-9-420- 74900 Building Maintenance -City 16,775.36 23,078.56 26,163.51 18,300.00 22,010.00 3,710.00 30-121-64-64-9-420- 75001 Telecom/ Internet Services 3,697.07 3,872.14 3,218.63 4,121.00 6,936.00 2,815.00 30-121-64-64-9-420- 75004 Utilities - Electric 28,904.53 33,071.58 37,351.55 31,800.00 33,000.00 1,200.00 30-121-64-64-9-420- 75005 Utilities - Natural Gas 5,362.75 4,205.18 3,895.80 3,320.00 3,320.00 .00 30-121-64-64-9-420- 75009 Utilities - Water and Sewer 1,341.25 1,375.76 1,415.08 1,470.00 1,470.00 .00 30-121-64-64-9-420- 75302 Insurance -Property 69,215.00 65,974.00 70,744.00 105,431.00 111,757.00 6,326.00 30-121-64-64-9-420- 76110 Supplies - Operational 5,750.83 6,818.78 6,468.40 4,000.00 6,455.00 2,455.00 Program 420 - Building Services Totals $233,444.13 $200,793.78 $218,370.56 $257,250.00 $285,361.00 $28,111.00 Program 460 - Security Services 30-121-64-64-9-460- 76110 Supplies - Operational .00 .00 210.00 .00 .00 .00 Program 460 - Security Services Totals $0.00 $0.00 $210.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $233,444.13 $200,793.78 $218,580.56 $257,250.00 $285,361.00 $28,111.00 Sub-Function 64 - Operation & Maintenance Totals $233,444.13 $200,793.78 $218,580.56 $257,250.00 $285,361.00 $28,111.00 Function 64 - Operation & Maintenance Totals $233,444.13 $200,793.78 $218,580.56 $257,250.00 $285,361.00 $28,111.00 Locations 121 - Central Administration Totals $2,168,769.87 $2,284,587.86 $2,319,796.14 $2,451,922.00 $2,461,206.00 $9,284.00 Page 217 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 122 - Central Attend. & Health Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 30-122-62-62-9-222- 71131 Compensation-School Nurses 379,022.11 430,776.97 465,718.45 456,441.00 458,471.00 2,030.00 30-122-62-62-9-222- 71135 Compensation - Health and Behavioral .00 77,888.52 129,487.83 138,123.00 70,760.00 (67,363.00) 30-122-62-62-9-222- 71520 Compensation-Substitutes 14,887.64 10,398.42 10,487.22 8,000.00 8,000.00 .00 30-122-62-62-9-222- 71651 Compensation - NBC Nurse Supplement .00 2,500.00 2,500.00 .00 2,500.00 2,500.00 30-122-62-62-9-222- 71665 Bonus Payments To Teachers 9,288.00 .00 12,074.40 .00 .00 .00 30-122-62-62-9-222- 72100 FICA 28,183.26 36,972.73 45,007.78 46,096.00 41,289.00 (4,807.00) 30-122-62-62-9-222- 72210 VRS Pension Contribution 30,620.20 49,972.74 48,289.66 69,172.00 57,866.00 (11,306.00) 30-122-62-62-9-222- 72220 VRS Hybrid Pension Contribution 32,424.90 34,287.08 41,055.73 29,645.00 24,860.00 (4,785.00) 30-122-62-62-9-222- 72300 Group Health and Dental Insurance 50,628.04 70,882.52 61,712.25 44,958.00 44,958.00 .00 30-122-62-62-9-222- 72400 VRS Group Life Insurance 5,083.00 6,793.48 6,870.65 7,016.00 5,610.00 (1,406.00) 30-122-62-62-9-222- 72510 Hybrid Disability Insurance 464.30 490.96 576.95 .00 798.00 798.00 30-122-62-62-9-222- 72700 Workers Compensation 2,883.28 2,421.88 2,657.00 3,000.00 3,000.00 .00 30-122-62-62-9-222- 72750 VRS Retiree Health Care Credit 4,589.80 6,134.34 7,045.35 7,194.00 4,657.00 (2,537.00) 30-122-62-62-9-222- 72800 Termination Pay for Vac/Sick Leave .00 .00 1,105.33 .00 .00 .00 30-122-62-62-9-222- 72850 OPEB ARC 2,937.00 3,496.00 2,026.00 .00 .00 .00 30-122-62-62-9-222- 73037 Contractual Services - Other 4,445.43 5,392.00 5,494.00 5,600.00 5,976.00 376.00 30-122-62-62-9-222- 73055 Drug Testing Services/Pledge Program 15,000.06 17,327.90 17,699.34 20,673.00 20,673.00 .00 30-122-62-62-9-222- 73085 Maintenance of Records 12,635.45 20,309.82 21,668.21 11,500.00 25,004.00 13,504.00 30-122-62-62-9-222- 73115 Printing Services 2,709.25 2,538.00 3,877.75 4,000.00 4,000.00 .00 30-122-62-62-9-222- 73255 Professional Development 901.92 2,382.10 .00 1,200.00 1,200.00 .00 30-122-62-62-9-222- 73260 Student Assistance Program .00 3,118.48 4,745.02 5,000.00 7,000.00 2,000.00 Page 218 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 122 - Central Attend. & Health Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 30-122-62-62-9-222- 75525 Travel - Health Services Staff 1,268.82 408.24 855.44 2,974.00 1,274.00 (1,700.00) 30-122-62-62-9-222- 76100 Supplies - Nursing 6,173.23 6,064.29 7,592.45 13,144.00 13,144.00 .00 Program 222 - Health Services Totals $604,145.69 $790,556.47 $898,546.81 $873,736.00 $801,040.00 ($72,696.00) Program 223 - Psych Services 30-122-62-62-9-223- 71132 Compensation-Psychologists 246,772.80 262,203.46 272,914.02 279,023.00 270,263.00 (8,760.00) 30-122-62-62-9-223- 71665 Bonus Payments To Teachers 4,644.00 .00 4,644.00 .00 .00 .00 30-122-62-62-9-223- 72100 FICA 16,973.30 17,928.45 19,273.45 21,345.00 20,675.00 (670.00) 30-122-62-62-9-223- 72210 VRS Pension Contribution 41,013.62 43,544.30 38,494.36 46,374.00 42,215.00 (4,159.00) 30-122-62-62-9-223- 72300 Group Health and Dental Insurance 30,461.56 31,946.40 31,946.40 29,829.00 29,829.00 .00 30-122-62-62-9-223- 72400 VRS Group Life Insurance 3,306.76 3,510.74 3,196.52 3,292.00 2,865.00 (427.00) 30-122-62-62-9-223- 72750 VRS Retiree Health Care Credit 2,986.08 3,170.14 3,277.84 3,376.00 2,378.00 (998.00) 30-122-62-62-9-223- 72800 Termination Pay for Vac/Sick Leave .00 .00 14,771.74 .00 .00 .00 Program 223 - Psych Services Totals $346,158.12 $362,303.49 $388,518.33 $383,239.00 $368,225.00 ($15,014.00) Program 224 - Speech/Audio Services 30-122-62-62-9-224- 71185 Compensation- Speech and Vision Teachers 416,954.11 427,666.63 453,454.79 439,575.00 443,139.00 3,564.00 30-122-62-62-9-224- 71520 Compensation-Substitutes .00 1,962.59 .00 .00 .00 .00 30-122-62-62-9-224- 71665 Bonus Payments To Teachers 8,668.80 .00 9,288.00 .00 .00 .00 30-122-62-62-9-224- 72100 FICA 31,338.52 31,072.84 33,410.67 33,627.00 33,900.00 273.00 30-122-62-62-9-224- 72210 VRS Pension Contribution 47,094.77 41,997.17 37,279.95 51,140.00 48,453.00 (2,687.00) 30-122-62-62-9-224- 72220 VRS Hybrid Pension Contribution 22,333.67 27,929.03 30,635.60 21,917.00 20,765.00 (1,152.00) 30-122-62-62-9-224- 72300 Group Health and Dental Insurance 33,092.84 36,354.48 36,387.68 29,829.00 29,829.00 .00 30-122-62-62-9-224- 72400 VRS Group Life Insurance 5,597.67 5,637.81 5,136.75 5,187.00 4,697.00 (490.00) Page 219 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 122 - Central Attend. & Health Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 224 - Speech/Audio Services 30-122-62-62-9-224- 72510 Hybrid Disability Insurance 319.90 399.91 411.60 .00 512.00 512.00 30-122-62-62-9-224- 72750 VRS Retiree Health Care Credit 5,054.73 5,090.94 5,267.60 5,319.00 3,900.00 (1,419.00) Program 224 - Speech/Audio Services Totals $570,455.01 $578,111.40 $611,272.64 $586,594.00 $585,195.00 ($1,399.00) Program 270 - Health Services-Partnership 30-122-62-62-9-270- 71131 Compensation-School Nurses .00 .00 28,293.95 46,978.00 50,607.00 3,629.00 30-122-62-62-9-270- 71665 Bonus Payments To Teachers .00 .00 1,083.60 .00 .00 .00 30-122-62-62-9-270- 72100 FICA .00 .00 2,254.77 3,594.00 3,871.00 277.00 30-122-62-62-9-270- 72210 VRS Pension Contribution .00 .00 3,048.48 7,808.00 7,905.00 97.00 30-122-62-62-9-270- 72300 Group Health and Dental Insurance .00 .00 145.25 .00 279.00 279.00 30-122-62-62-9-270- 72400 VRS Group Life Insurance .00 .00 253.13 554.00 536.00 (18.00) 30-122-62-62-9-270- 72750 VRS Retiree Health Care Credit .00 .00 259.55 568.00 445.00 (123.00) Program 270 - Health Services-Partnership Totals $0.00 $0.00 $35,338.73 $59,502.00 $63,643.00 $4,141.00 Level 9 - District Wide Totals $1,520,758.82 $1,730,971.36 $1,933,676.51 $1,903,071.00 $1,818,103.00 ($84,968.00) Sub-Function 62 - Admin, Attend. & Health Totals $1,520,758.82 $1,730,971.36 $1,933,676.51 $1,903,071.00 $1,818,103.00 ($84,968.00) Function 62 - Administration, Attend. & Health Totals $1,520,758.82 $1,730,971.36 $1,933,676.51 $1,903,071.00 $1,818,103.00 ($84,968.00) Locations 122 - Central Attend. & Health Totals $1,520,758.82 $1,730,971.36 $1,933,676.51 $1,903,071.00 $1,818,103.00 ($84,968.00) 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 74,820.93 78,615.65 144,292.01 149,803.00 107,460.00 (42,343.00) Page 220 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 130 - Transportation Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 310 - Transportation Mgmt and Dir 30-130-63-63-9-310- 71173 Compensation-Transportation Supr 80,610.96 85,487.04 94,826.04 97,671.00 98,619.00 948.00 30-130-63-63-9-310- 71200 Compensation-OT 133.46 193.94 259.16 .00 .00 .00 30-130-63-63-9-310- 71665 Bonus Payments To Teachers 3,870.00 .00 5,418.00 .00 .00 .00 30-130-63-63-9-310- 72100 FICA 11,610.48 12,077.65 18,370.47 18,932.00 15,765.00 (3,167.00) 30-130-63-63-9-310- 72210 VRS Pension Contribution 25,786.44 27,279.66 25,150.19 41,130.00 19,580.00 (21,550.00) 30-130-63-63-9-310- 72220 VRS Hybrid Pension Contribution .00 .00 8,822.44 .00 8,392.00 8,392.00 30-130-63-63-9-310- 72300 Group Health and Dental Insurance 23,146.26 24,456.48 34,273.56 19,886.00 19,886.00 .00 30-130-63-63-9-310- 72400 VRS Group Life Insurance 2,079.00 2,199.48 2,772.89 2,920.00 1,898.00 (1,022.00) 30-130-63-63-9-310- 72510 Hybrid Disability Insurance .00 .00 138.05 .00 69.00 69.00 30-130-63-63-9-310- 72700 Workers Compensation 7,056.57 5,927.34 6,253.00 8,000.00 8,000.00 .00 30-130-63-63-9-310- 72750 VRS Retiree Health Care Credit 1,877.28 1,986.06 2,843.32 2,994.00 1,576.00 (1,418.00) 30-130-63-63-9-310- 72800 Termination Pay for Vac/Sick Leave .00 .00 1,289.96 .00 .00 .00 30-130-63-63-9-310- 72850 OPEB ARC 7,189.00 7,089.00 6,867.00 .00 .00 .00 30-130-63-63-9-310- 74900 Building Maintenance -City 1,524.95 1,500.48 2,199.56 2,000.00 2,000.00 .00 Program 310 - Transportation Mgmt and Dir Totals $239,705.33 $246,812.78 $353,775.65 $343,336.00 $283,245.00 ($60,091.00) Program 320 - Vehicle Operation Services 30-130-63-63-9-320- 71170 Compensation-Bus Drivers 672,647.70 699,470.17 715,521.49 730,046.00 763,348.00 33,302.00 30-130-63-63-9-320- 71171 Compensation-Bus Drivers-Field Trips 85,987.73 87,482.80 100,857.32 53,000.00 53,000.00 .00 30-130-63-63-9-320- 71174 Compensation-Substitute Bus Drivers 66,569.90 45,792.49 26,733.35 41,309.00 43,259.00 1,950.00 30-130-63-63-9-320- 71198 Compensation - SOL Summer School 15,095.77 15,021.75 19,654.73 12,500.00 12,500.00 .00 30-130-63-63-9-320- 71200 Compensation-OT 7,718.18 7,216.34 2,871.62 7,000.00 7,000.00 .00 Page 221 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 130 - Transportation Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 320 - Vehicle Operation Services 30-130-63-63-9-320- 71522 Compensation-REWIP Retirees .00 44.65 .00 1,697.00 2,470.00 773.00 30-130-63-63-9-320- 71665 Bonus Payments To Teachers 47,786.76 .00 46,176.83 .00 .00 .00 30-130-63-63-9-320- 72100 FICA 63,111.81 60,097.25 65,911.12 64,685.00 67,441.00 2,756.00 30-130-63-63-9-320- 72210 VRS Pension Contribution 3,930.70 4,866.58 8,078.78 7,841.00 8,500.00 659.00 30-130-63-63-9-320- 72220 VRS Hybrid Pension Contribution 8,816.02 9,923.74 25,668.38 18,295.00 18,217.00 (78.00) 30-130-63-63-9-320- 72300 Group Health and Dental Insurance 173,553.29 196,014.66 156,121.40 230,779.00 230,779.00 .00 30-130-63-63-9-320- 72400 VRS Group Life Insurance 7,476.77 8,071.02 7,731.26 8,615.00 9,008.00 393.00 30-130-63-63-9-320- 72510 Hybrid Disability Insurance 1,863.07 2,108.68 2,387.32 .00 .00 .00 30-130-63-63-9-320- 72600 Unemployment Compensation .00 .00 56.52 .00 .00 .00 30-130-63-63-9-320- 72750 VRS Retiree Health Care Credit 6,193.34 6,685.62 7,272.70 8,104.00 8,473.00 369.00 30-130-63-63-9-320- 72800 Termination Pay for Vac/Sick Leave 2,520.00 .00 .00 .00 .00 .00 30-130-63-63-9-320- 73055 Drug Testing Services/Pledge Program 3,860.74 2,906.50 3,115.00 2,950.00 2,950.00 .00 30-130-63-63-9-320- 73070 Employee Physicals 6,744.00 6,379.00 9,265.00 2,580.00 6,652.00 4,072.00 30-130-63-63-9-320- 73100 Parents-Sp Ed Transportation Payments 19,137.82 6,934.39 9,614.16 6,940.00 14,151.00 7,211.00 30-130-63-63-9-320- 73255 Professional Development 2,688.82 1,478.15 1,877.52 4,500.00 5,500.00 1,000.00 30-130-63-63-9-320- 73420 Private Carrier Transportation .00 .00 .00 .00 25,000.00 25,000.00 30-130-63-63-9-320- 75304 Insurance - Motor Vehicle 19,918.00 19,038.00 21,467.00 21,132.00 22,400.00 1,268.00 30-130-63-63-9-320- 75530 Travel - Other .00 .00 154.74 .00 .00 .00 30-130-63-63-9-320- 76110 Supplies - Operational 5,124.55 5,301.57 6,209.53 4,800.00 5,000.00 200.00 30-130-63-63-9-320- 76125 Fuel and Lubricants 179,090.04 147,293.87 125,274.58 125,000.00 125,000.00 .00 Program 320 - Vehicle Operation Services Totals $1,399,835.01 $1,332,127.23 $1,362,020.35 $1,351,773.00 $1,430,648.00 $78,875.00 Page 222 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 130 - Transportation Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 330 - Transportation Monitoring Svcs 30-130-63-63-9-330- 71172 Compensation-Bus Aides 157,030.98 179,107.61 189,339.21 199,378.00 197,004.00 (2,374.00) 30-130-63-63-9-330- 71200 Compensation-OT .00 .00 4.05 .00 .00 .00 30-130-63-63-9-330- 71520 Compensation-Substitutes 6,389.01 9,866.08 16,921.42 7,000.00 7,000.00 .00 30-130-63-63-9-330- 71522 Compensation-REWIP Retirees .00 .00 .00 1,697.00 1,951.00 254.00 30-130-63-63-9-330- 71665 Bonus Payments To Teachers 16,254.00 .00 17,213.76 .00 .00 .00 30-130-63-63-9-330- 72100 FICA 13,664.82 14,357.28 16,930.42 15,918.00 15,756.00 (162.00) 30-130-63-63-9-330- 72210 VRS Pension Contribution 782.58 632.10 1,228.90 2,141.00 2,000.00 (141.00) 30-130-63-63-9-330- 72220 VRS Hybrid Pension Contribution 2,554.41 3,055.16 7,794.06 4,996.00 4,895.00 (101.00) 30-130-63-63-9-330- 72300 Group Health and Dental Insurance 40,213.88 39,910.96 42,635.93 44,744.00 44,744.00 .00 30-130-63-63-9-330- 72400 VRS Group Life Insurance 2,055.34 2,269.40 2,115.12 2,353.00 2,325.00 (28.00) 30-130-63-63-9-330- 72510 Hybrid Disability Insurance 594.61 720.48 765.17 .00 1,036.00 1,036.00 30-130-63-63-9-330- 72750 VRS Retiree Health Care Credit 1,702.44 1,880.02 1,989.76 2,213.00 2,187.00 (26.00) 30-130-63-63-9-330- 72800 Termination Pay for Vac/Sick Leave .00 .00 80.00 .00 .00 .00 30-130-63-63-9-330- 73040 Crossing Guard Services 82,785.48 77,600.48 97,085.67 111,548.00 123,158.00 11,610.00 Program 330 - Transportation Monitoring Svcs Totals $324,027.55 $329,399.57 $394,103.47 $391,988.00 $402,056.00 $10,068.00 Program 340 - Vehicle Maintenance Services 30-130-63-63-9-340- 71190 Compensation-Custodians 32,691.79 34,643.70 24,917.33 15,324.00 15,473.00 149.00 30-130-63-63-9-340- 71665 Bonus Payments To Teachers .00 .00 588.24 .00 .00 .00 30-130-63-63-9-340- 72100 FICA 2,314.96 2,593.36 2,042.35 1,172.00 1,184.00 12.00 30-130-63-63-9-340- 72210 VRS Pension Contribution 627.24 665.16 815.00 549.00 542.00 (7.00) 30-130-63-63-9-340- 72300 Group Health and Dental Insurance 8,529.96 9,061.92 5,802.16 8,667.00 8,667.00 .00 Page 223 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 130 - Transportation Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 340 - Vehicle Maintenance Services 30-130-63-63-9-340- 72400 VRS Group Life Insurance 437.76 464.22 268.65 181.00 183.00 2.00 30-130-63-63-9-340- 72750 VRS Retiree Health Care Credit 362.64 384.54 252.70 170.00 172.00 2.00 30-130-63-63-9-340- 72800 Termination Pay for Vac/Sick Leave .00 .00 824.36 .00 .00 .00 30-130-63-63-9-340- 73180 Repair/Maint - Other Contracted 22,058.73 16,809.76 43,105.98 4,100.00 14,000.00 9,900.00 30-130-63-63-9-340- 74915 Vehicle Maintenance- City 181,606.50 219,831.93 178,999.10 180,000.00 189,000.00 9,000.00 Program 340 - Vehicle Maintenance Services Totals $248,629.58 $284,454.59 $257,615.87 $210,163.00 $229,221.00 $19,058.00 Program 350 - Bus Regular Purchases 30-130-63-63-9-350- 78030 School Buses and Other Vehicles 73,087.00 16,500.00 418,621.00 289,526.00 325,113.00 35,587.00 Program 350 - Bus Regular Purchases Totals $73,087.00 $16,500.00 $418,621.00 $289,526.00 $325,113.00 $35,587.00 Level 9 - District Wide Totals $2,285,284.47 $2,209,294.17 $2,786,136.34 $2,586,786.00 $2,670,283.00 $83,497.00 Sub-Function 63 - Pupil Transportation Totals $2,285,284.47 $2,209,294.17 $2,786,136.34 $2,586,786.00 $2,670,283.00 $83,497.00 Function 63 - Pupil Transportation Totals $2,285,284.47 $2,209,294.17 $2,786,136.34 $2,586,786.00 $2,670,283.00 $83,497.00 Locations 130 - Transportation Totals $2,285,284.47 $2,209,294.17 $2,786,136.34 $2,586,786.00 $2,670,283.00 $83,497.00 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 1,236,052.00 710,267.00 1,411,016.00 .00 .00 .00 30-170-67-67-9-720- 79313 Transfer to School Reserve Fund 718,049.00 187,181.00 368,001.00 .00 .00 .00 30-170-67-67-9-720- 79318 Transfer To School Grants Fund .00 97,500.00 54,976.55 .00 .00 .00 30-170-67-67-9-720- 79400 Lease Obligation Principal 15,698.60 32,033.33 32,901.17 79,000.00 98,750.00 19,750.00 30-170-67-67-9-720- 79405 Subscription Liability Principal 131,496.76 34,059.30 .00 .00 .00 .00 Page 224 of 310 FY 27 Operating Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 30 - School General Fund EXPENSE Locations 170 - Non-Departmental Function 67 - Debt Service & Fund Transfers Sub-Function 67 - Debt Service & Transfers Level 9 - District Wide Program 720 - Intra Agency Fund 30-170-67-67-9-720- 79410 Lease Obligation Interest 1,674.16 2,712.05 1,844.35 10,000.00 12,500.00 2,500.00 30-170-67-67-9-720- 79598 Pay Increase .00 .00 .00 405,000.00 2,185,696.00 1,780,696.00 30-170-67-67-9-720- 79599 Health Insurance Increase .00 .00 .00 .00 481,080.00 481,080.00 30-170-67-67-9-720- 79999 Contingencies .00 .00 .00 50,000.00 50,000.00 .00 Program 720 - Intra Agency Fund Totals $2,102,970.52 $1,063,752.68 $1,868,739.07 $544,000.00 $2,828,026.00 $2,284,026.00 Level 9 - District Wide Totals $2,102,970.52 $1,063,752.68 $1,868,739.07 $544,000.00 $2,828,026.00 $2,284,026.00 Sub-Function 67 - Debt Service & Transfers Totals $2,102,970.52 $1,063,752.68 $1,868,739.07 $544,000.00 $2,828,026.00 $2,284,026.00 Function 67 - Debt Service & Fund Transfers Totals $2,102,970.52 $1,063,752.68 $1,868,739.07 $544,000.00 $2,828,026.00 $2,284,026.00 Locations 170 - Non-Departmental Totals $2,102,970.52 $1,063,752.68 $1,868,739.07 $544,000.00 $2,828,026.00 $2,284,026.00 EXPENSE TOTALS $50,327,024.43 $54,522,795.18 $58,711,291.25 $59,545,236.00 $64,836,277.00 $5,291,041.00 Fund 30 - School General Fund Totals REVENUE TOTALS $49,257,564.62 $55,644,320.11 $59,028,829.23 $59,545,236.00 $64,836,277.00 $5,291,041.00 EXPENSE TOTALS $50,327,024.43 $54,522,795.18 $58,711,291.25 $59,545,236.00 $64,836,277.00 $5,291,041.00 Fund 30 - School General Fund Totals ($1,069,459.81)$1,121,524.93 $317,537.98 $0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $49,257,564.62 $55,644,320.11 $59,028,829.23 $59,545,236.00 $64,836,277.00 $5,291,041.00 EXPENSE GRAND TOTALS $50,327,024.43 $54,522,795.18 $58,711,291.25 $59,545,236.00 $64,836,277.00 $5,291,041.00 Net Grand Totals ($1,069,459.81)$1,121,524.93 $317,537.98 $0.00 $0.00 $0.00 Page 225 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund REVENUE Locations 110 - Central Instruction Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-110-00-00-9-000- 69999 Contingencies .00 .00 .00 450,000.00 450,000.00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00 Locations 110 - Central Instruction Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00 Locations 200 - ISAEP Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-200-00-00-9-000- 61300 ISAEP - GED Prep 8,203.00 8,173.37 8,027.41 8,027.00 8,027.00 .00 Program 000 - General Revenue Totals $8,203.00 $8,173.37 $8,027.41 $8,027.00 $8,027.00 $0.00 Level 9 - District Wide Totals $8,203.00 $8,173.37 $8,027.41 $8,027.00 $8,027.00 $0.00 Sub-Function 00 - Revenues Totals $8,203.00 $8,173.37 $8,027.41 $8,027.00 $8,027.00 $0.00 Function 00 - Revenue Totals $8,203.00 $8,173.37 $8,027.41 $8,027.00 $8,027.00 $0.00 Locations 200 - ISAEP Grant Totals $8,203.00 $8,173.37 $8,027.41 $8,027.00 $8,027.00 $0.00 Department 201 - Summer Manufacturing Camp Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-201-00-00-9-000- 63061 Summer Manufacturing Camp (Spark Force) .00 .00 5,503.35 8,000.00 6,496.00 (1,504.00) Program 000 - General Revenue Totals $0.00 $0.00 $5,503.35 $8,000.00 $6,496.00 ($1,504.00) Level 9 - District Wide Totals $0.00 $0.00 $5,503.35 $8,000.00 $6,496.00 ($1,504.00) Sub-Function 00 - Revenues Totals $0.00 $0.00 $5,503.35 $8,000.00 $6,496.00 ($1,504.00) Function 00 - Revenue Totals $0.00 $0.00 $5,503.35 $8,000.00 $6,496.00 ($1,504.00) Department 201 - Summer Manufacturing Camp Totals $0.00 $0.00 $5,503.35 $8,000.00 $6,496.00 ($1,504.00) Page 226 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund REVENUE Department 202 - Summer Incl Manufacturing Camp Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-202-00-00-9-000- 63062 SparkForce Summer Inclusion Manufacturing Camp .00 .00 5,314.83 .00 14,733.00 14,733.00 Program 000 - General Revenue Totals $0.00 $0.00 $5,314.83 $0.00 $14,733.00 $14,733.00 Level 9 - District Wide Totals $0.00 $0.00 $5,314.83 $0.00 $14,733.00 $14,733.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $5,314.83 $0.00 $14,733.00 $14,733.00 Function 00 - Revenue Totals $0.00 $0.00 $5,314.83 $0.00 $14,733.00 $14,733.00 Department 202 - Summer Incl Manufacturing Camp Totals $0.00 $0.00 $5,314.83 $0.00 $14,733.00 $14,733.00 Locations 205 - Youth Tobacco Use Prevention Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-205-00-00-9-000- 61200 Youth Tobacco Use Prevention (VFHY 852P024) .00 .00 20,357.00 148,000.00 53,000.00 (95,000.00) Program 000 - General Revenue Totals $0.00 $0.00 $20,357.00 $148,000.00 $53,000.00 ($95,000.00) Level 9 - District Wide Totals $0.00 $0.00 $20,357.00 $148,000.00 $53,000.00 ($95,000.00) Sub-Function 00 - Revenues Totals $0.00 $0.00 $20,357.00 $148,000.00 $53,000.00 ($95,000.00) Function 00 - Revenue Totals $0.00 $0.00 $20,357.00 $148,000.00 $53,000.00 ($95,000.00) Locations 205 - Youth Tobacco Use Prevention Totals $0.00 $0.00 $20,357.00 $148,000.00 $53,000.00 ($95,000.00) Locations 215 - ACSE Advnc'g Computer Science Ed Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-215-00-00-9-000- 61216 ACSE Robotics and Multilingual Supports in K-5 Carryover .00 .00 63,848.50 .00 .00 .00 Page 227 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund REVENUE Locations 215 - ACSE Advnc'g Computer Science Ed Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-215-00-00-9-000- 61217 ACSE Advanced Placement Computer Science Expansion .00 .00 5,835.80 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $69,684.30 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $69,684.30 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $69,684.30 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $69,684.30 $0.00 $0.00 $0.00 Locations 215 - ACSE Advnc'g Computer Science Ed Totals $0.00 $0.00 $69,684.30 $0.00 $0.00 $0.00 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 70,162.67 11,025.00 .00 .00 .00 .00 Program 000 - General Revenue Totals $70,162.67 $11,025.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $70,162.67 $11,025.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $70,162.67 $11,025.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $70,162.67 $11,025.00 $0.00 $0.00 $0.00 $0.00 Locations 220 - Race To GED Grant Totals $70,162.67 $11,025.00 $0.00 $0.00 $0.00 $0.00 Page 228 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund REVENUE Locations 225 - Claude Moore Found-EMT grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-225-00-00-9-000- 63250 Claude Moore Foundation EMT Grant .00 .00 58,057.75 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $58,057.75 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $58,057.75 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $58,057.75 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $58,057.75 $0.00 $0.00 $0.00 Locations 225 - Claude Moore Found-EMT grant Totals $0.00 $0.00 $58,057.75 $0.00 $0.00 $0.00 Locations 230 - Preschool Mini Grants Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-230-00-00-9-000- 62210 IDEA Part B Sec 619 Spec Ed Preschool 84.173 14,526.54 15,057.24 12,817.21 19,046.00 19,637.00 591.00 32-230-00-00-9-000- 62211 IDEA Part B Sec 619 Spec Ed Preschool Carryover 84.173 .00 .00 12,196.61 .00 .00 .00 Program 000 - General Revenue Totals $14,526.54 $15,057.24 $25,013.82 $19,046.00 $19,637.00 $591.00 Level 9 - District Wide Totals $14,526.54 $15,057.24 $25,013.82 $19,046.00 $19,637.00 $591.00 Sub-Function 00 - Revenues Totals $14,526.54 $15,057.24 $25,013.82 $19,046.00 $19,637.00 $591.00 Function 00 - Revenue Totals $14,526.54 $15,057.24 $25,013.82 $19,046.00 $19,637.00 $591.00 Locations 230 - Preschool Mini Grants Totals $14,526.54 $15,057.24 $25,013.82 $19,046.00 $19,637.00 $591.00 Locations 240 - Adult Basic Education Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-240-00-00-9-000- 61115 Adult Education 38,462.42 .00 .00 .00 .00 .00 32-240-00-00-9-000- 61121 Adult Literacy 87,638.27 .00 .00 .00 .00 .00 32-240-00-00-9-000- 62300 Adult Basic Ed 84.002 309,910.13 3,867.00 .00 .00 .00 .00 Page 229 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund REVENUE Locations 240 - Adult Basic Education Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-240-00-00-9-000- 62305 Corrections Ed & Other Institutionalized Indivs 84.002A 2,000.00 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $438,010.82 $3,867.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $438,010.82 $3,867.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $438,010.82 $3,867.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $438,010.82 $3,867.00 $0.00 $0.00 $0.00 $0.00 Locations 240 - Adult Basic Education Grant Totals $438,010.82 $3,867.00 $0.00 $0.00 $0.00 $0.00 Locations 250 - ESEA Title I Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-250-00-00-9-000- 62000 NCLB Title I A 84.010 615,758.69 564,547.56 521,945.09 597,820.00 669,467.00 71,647.00 Program 000 - General Revenue Totals $615,758.69 $564,547.56 $521,945.09 $597,820.00 $669,467.00 $71,647.00 Level 9 - District Wide Totals $615,758.69 $564,547.56 $521,945.09 $597,820.00 $669,467.00 $71,647.00 Sub-Function 00 - Revenues Totals $615,758.69 $564,547.56 $521,945.09 $597,820.00 $669,467.00 $71,647.00 Function 00 - Revenue Totals $615,758.69 $564,547.56 $521,945.09 $597,820.00 $669,467.00 $71,647.00 Locations 250 - ESEA Title I Grant Totals $615,758.69 $564,547.56 $521,945.09 $597,820.00 $669,467.00 $71,647.00 Page 230 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund REVENUE Locations 270 - ESEA II A Teacher Qual Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-270-00-00-9-000- 62150 NCLB Title II A Improving Teacher Quality 84.367 95,698.19 85,020.81 88,622.32 150,338.00 158,148.00 7,810.00 Program 000 - General Revenue Totals $95,698.19 $85,020.81 $88,622.32 $150,338.00 $158,148.00 $7,810.00 Level 9 - District Wide Totals $95,698.19 $85,020.81 $88,622.32 $150,338.00 $158,148.00 $7,810.00 Sub-Function 00 - Revenues Totals $95,698.19 $85,020.81 $88,622.32 $150,338.00 $158,148.00 $7,810.00 Function 00 - Revenue Totals $95,698.19 $85,020.81 $88,622.32 $150,338.00 $158,148.00 $7,810.00 Locations 270 - ESEA II A Teacher Qual Grant Totals $95,698.19 $85,020.81 $88,622.32 $150,338.00 $158,148.00 $7,810.00 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 16,396.01 11,755.54 16,915.37 25,945.00 29,386.00 3,441.00 32-280-00-00-9-000- 62065 Title III A Immigrant Children & Youth 84.365 462.90 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $16,858.91 $11,755.54 $16,915.37 $25,945.00 $29,386.00 $3,441.00 Level 9 - District Wide Totals $16,858.91 $11,755.54 $16,915.37 $25,945.00 $29,386.00 $3,441.00 Sub-Function 00 - Revenues Totals $16,858.91 $11,755.54 $16,915.37 $25,945.00 $29,386.00 $3,441.00 Function 00 - Revenue Totals $16,858.91 $11,755.54 $16,915.37 $25,945.00 $29,386.00 $3,441.00 Locations 280 - ESEA III A Grant Totals $16,858.91 $11,755.54 $16,915.37 $25,945.00 $29,386.00 $3,441.00 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 84.027 935,640.09 725,510.89 742,912.74 829,932.00 823,144.00 (6,788.00) Program 000 - General Revenue Totals $935,640.09 $725,510.89 $742,912.74 $829,932.00 $823,144.00 ($6,788.00) Level 9 - District Wide Totals $935,640.09 $725,510.89 $742,912.74 $829,932.00 $823,144.00 ($6,788.00) Sub-Function 00 - Revenues Totals $935,640.09 $725,510.89 $742,912.74 $829,932.00 $823,144.00 ($6,788.00) Function 00 - Revenue Totals $935,640.09 $725,510.89 $742,912.74 $829,932.00 $823,144.00 ($6,788.00) Locations 300 - Flow Thru Title VI B Grant Totals $935,640.09 $725,510.89 $742,912.74 $829,932.00 $823,144.00 ($6,788.00) Page 231 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund REVENUE Locations 310 - Perkins Vocational Ed Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-310-00-00-9-000- 62270 Perkins Voc Ed 84.048 56,618.30 59,221.56 59,708.66 59,064.00 62,612.00 3,548.00 Program 000 - General Revenue Totals $56,618.30 $59,221.56 $59,708.66 $59,064.00 $62,612.00 $3,548.00 Level 9 - District Wide Totals $56,618.30 $59,221.56 $59,708.66 $59,064.00 $62,612.00 $3,548.00 Sub-Function 00 - Revenues Totals $56,618.30 $59,221.56 $59,708.66 $59,064.00 $62,612.00 $3,548.00 Function 00 - Revenue Totals $56,618.30 $59,221.56 $59,708.66 $59,064.00 $62,612.00 $3,548.00 Locations 310 - Perkins Vocational Ed Grant Totals $56,618.30 $59,221.56 $59,708.66 $59,064.00 $62,612.00 $3,548.00 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 87,502.17 34,865.00 4,201.42 .00 .00 .00 32-340-00-00-9-000- 63008 Transfer From School Operating Fund .00 37,500.00 8,717.03 .00 .00 .00 Program 000 - General Revenue Totals $87,502.17 $72,365.00 $12,918.45 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $87,502.17 $72,365.00 $12,918.45 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $87,502.17 $72,365.00 $12,918.45 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $87,502.17 $72,365.00 $12,918.45 $0.00 $0.00 $0.00 Locations 340 - School Security Grant Totals $87,502.17 $72,365.00 $12,918.45 $0.00 $0.00 $0.00 Locations 341 - State School Safety & Security Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-341-00-00-9-000- 61343 State School Safety and Security Carryover .00 .00 76,562.89 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $76,562.89 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $76,562.89 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $76,562.89 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $76,562.89 $0.00 $0.00 $0.00 Locations 341 - State School Safety & Security Totals $0.00 $0.00 $76,562.89 $0.00 $0.00 $0.00 Page 232 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund REVENUE Locations 345 - Sch Safety & Security 21.027 Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-345-00-00-9-000- 61340 CSLFRF School Safety and Security 21.027 .00 .00 53,798.26 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $53,798.26 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $53,798.26 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $53,798.26 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $53,798.26 $0.00 $0.00 $0.00 Locations 345 - Sch Safety & Security 21.027 Totals $0.00 $0.00 $53,798.26 $0.00 $0.00 $0.00 Locations 380 - Plugged In Virginia Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-380-00-00-9-000- 61601 Plugged In Virginia Grant 16,265.69 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $16,265.69 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $16,265.69 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $16,265.69 $0.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $16,265.69 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 380 - Plugged In Virginia Totals $16,265.69 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 400 - VA Preschool Initiative Grants Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-400-00-00-9-000- 61615 Virginia Preschool Initiative Grant 240281 236,489.00 453,002.00 555,862.00 717,281.00 710,934.00 (6,347.00) Program 000 - General Revenue Totals $236,489.00 $453,002.00 $555,862.00 $717,281.00 $710,934.00 ($6,347.00) Level 9 - District Wide Totals $236,489.00 $453,002.00 $555,862.00 $717,281.00 $710,934.00 ($6,347.00) Sub-Function 00 - Revenues Totals $236,489.00 $453,002.00 $555,862.00 $717,281.00 $710,934.00 ($6,347.00) Function 00 - Revenue Totals $236,489.00 $453,002.00 $555,862.00 $717,281.00 $710,934.00 ($6,347.00) Locations 400 - VA Preschool Initiative Grants Totals $236,489.00 $453,002.00 $555,862.00 $717,281.00 $710,934.00 ($6,347.00) Page 233 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund REVENUE Locations 420 - PBIS of the VTSS Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-420-00-00-9-000- 61620 PBIS of the VTSS 240427 17,953.95 .00 30,000.00 .00 30,000.00 30,000.00 32-420-00-00-9-000- 61621 PBIS of the VTSS Carryover 240427 .00 18,955.23 19,700.86 .00 .00 .00 Program 000 - General Revenue Totals $17,953.95 $18,955.23 $49,700.86 $0.00 $30,000.00 $30,000.00 Level 9 - District Wide Totals $17,953.95 $18,955.23 $49,700.86 $0.00 $30,000.00 $30,000.00 Sub-Function 00 - Revenues Totals $17,953.95 $18,955.23 $49,700.86 $0.00 $30,000.00 $30,000.00 Function 00 - Revenue Totals $17,953.95 $18,955.23 $49,700.86 $0.00 $30,000.00 $30,000.00 Locations 420 - PBIS of the VTSS Totals $17,953.95 $18,955.23 $49,700.86 $0.00 $30,000.00 $30,000.00 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 40,676.28 18,310.87 38,488.77 64,363.00 73,237.00 8,874.00 Program 000 - General Revenue Totals $40,676.28 $18,310.87 $38,488.77 $64,363.00 $73,237.00 $8,874.00 Level 9 - District Wide Totals $40,676.28 $18,310.87 $38,488.77 $64,363.00 $73,237.00 $8,874.00 Sub-Function 00 - Revenues Totals $40,676.28 $18,310.87 $38,488.77 $64,363.00 $73,237.00 $8,874.00 Function 00 - Revenue Totals $40,676.28 $18,310.87 $38,488.77 $64,363.00 $73,237.00 $8,874.00 Locations 440 - Student Supp & Acad Achievement Totals $40,676.28 $18,310.87 $38,488.77 $64,363.00 $73,237.00 $8,874.00 Locations 460 - Year Round School Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-460-00-00-9-000- 61402 Year Round School Start-Up Grant 314,944.87 194,525.94 101,956.09 300,000.00 200,000.00 (100,000.00) Page 234 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund REVENUE Locations 460 - Year Round School Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-460-00-00-9-000- 63008 Transfer From School Operating Fund .00 60,000.00 46,259.52 .00 .00 .00 Program 000 - General Revenue Totals $314,944.87 $254,525.94 $148,215.61 $300,000.00 $200,000.00 ($100,000.00) Level 9 - District Wide Totals $314,944.87 $254,525.94 $148,215.61 $300,000.00 $200,000.00 ($100,000.00) Sub-Function 00 - Revenues Totals $314,944.87 $254,525.94 $148,215.61 $300,000.00 $200,000.00 ($100,000.00) Function 00 - Revenue Totals $314,944.87 $254,525.94 $148,215.61 $300,000.00 $200,000.00 ($100,000.00) Locations 460 - Year Round School Totals $314,944.87 $254,525.94 $148,215.61 $300,000.00 $200,000.00 ($100,000.00) 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 18,803.72 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $18,803.72 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $18,803.72 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $18,803.72 $0.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $18,803.72 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 500 - CARES GEER 84.425C Totals $18,803.72 $0.00 $0.00 $0.00 $0.00 $0.00 Page 235 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund REVENUE Locations 520 - Jobs for VA Graduates-JVG Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-520-00-00-9-000- 61625 Jobs for Virginia Graduates (JVG) Grant 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 .00 Program 000 - General Revenue Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00 Level 9 - District Wide Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00 Sub-Function 00 - Revenues Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00 Function 00 - Revenue Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00 Locations 520 - Jobs for VA Graduates-JVG Grant Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00 Locations 530 - CRRSA ESSER II 84.425D Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-530-00-00-9-000- 62263 CRRSA ESSER II 84.425D 384,882.29 1,990.00 .00 .00 .00 .00 Program 000 - General Revenue Totals $384,882.29 $1,990.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $384,882.29 $1,990.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $384,882.29 $1,990.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $384,882.29 $1,990.00 $0.00 $0.00 $0.00 $0.00 Locations 530 - CRRSA ESSER II 84.425D Totals $384,882.29 $1,990.00 $0.00 $0.00 $0.00 $0.00 Locations 540 - CRRSA ESSER III 84.425U Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-540-00-00-9-000- 62264 CRRSA ESSER III 84.425U 1,557,866.25 1,149,384.63 39,319.17 .00 .00 .00 Program 000 - General Revenue Totals $1,557,866.25 $1,149,384.63 $39,319.17 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $1,557,866.25 $1,149,384.63 $39,319.17 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $1,557,866.25 $1,149,384.63 $39,319.17 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $1,557,866.25 $1,149,384.63 $39,319.17 $0.00 $0.00 $0.00 Locations 540 - CRRSA ESSER III 84.425U Totals $1,557,866.25 $1,149,384.63 $39,319.17 $0.00 $0.00 $0.00 Page 236 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund REVENUE 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 110,467.07 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $110,467.07 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $110,467.07 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $110,467.07 $0.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $110,467.07 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 570 - ARP Flow Thru 84.027X Totals $110,467.07 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 582 - Emergency ConnectivityIII 32.009 Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-582-00-00-9-000- 62453 Emergency Connectivity III 32.009 .00 30,000.00 .00 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Locations 582 - Emergency ConnectivityIII 32.009 Totals $0.00 $30,000.00 $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 7,494.66 .00 2,402.90 .00 .00 .00 Program 000 - General Revenue Totals $7,494.66 $0.00 $2,402.90 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $7,494.66 $0.00 $2,402.90 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $7,494.66 $0.00 $2,402.90 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $7,494.66 $0.00 $2,402.90 $0.00 $0.00 $0.00 Locations 590 - ARP Homeless II C&Y 84.425W Totals $7,494.66 $0.00 $2,402.90 $0.00 $0.00 $0.00 Page 237 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund REVENUE Locations 600 - ARP ESSER III Set-Aside 84.425U Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-600-00-00-9-000- 62267 ARP ESSER III State Set-Aside 84.425U 90,293.85 256,378.44 78,472.63 .00 .00 .00 Program 000 - General Revenue Totals $90,293.85 $256,378.44 $78,472.63 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $90,293.85 $256,378.44 $78,472.63 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $90,293.85 $256,378.44 $78,472.63 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $90,293.85 $256,378.44 $78,472.63 $0.00 $0.00 $0.00 Locations 600 - ARP ESSER III Set-Aside 84.425U Totals $90,293.85 $256,378.44 $78,472.63 $0.00 $0.00 $0.00 Locations 610 - ARPA CSLFRF Ventilation 21.027 Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-610-00-00-9-000- 62268 ARPA CSLFRF Ventilation Improvement 21.027 391,884.15 307,989.85 .00 .00 .00 .00 Program 000 - General Revenue Totals $391,884.15 $307,989.85 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $391,884.15 $307,989.85 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $391,884.15 $307,989.85 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $391,884.15 $307,989.85 $0.00 $0.00 $0.00 $0.00 Locations 610 - ARPA CSLFRF Ventilation 21.027 Totals $391,884.15 $307,989.85 $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 19,723.00 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $19,723.00 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $19,723.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $19,723.00 $0.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $19,723.00 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 630 - DCJS Digital Mapping Grant Totals $19,723.00 $0.00 $0.00 $0.00 $0.00 $0.00 Page 238 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted 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 31,925.33 48,079.67 .00 .00 .00 .00 Program 000 - General Revenue Totals $31,925.33 $48,079.67 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $31,925.33 $48,079.67 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $31,925.33 $48,079.67 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $31,925.33 $48,079.67 $0.00 $0.00 $0.00 $0.00 Locations 640 - School-Based Health 93.354 Totals $31,925.33 $48,079.67 $0.00 $0.00 $0.00 $0.00 Locations 650 - Epidem & Lab Capacity 93.323 Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-650-00-00-9-000- 62455 Epidemiology & Lab Capacity for Infectious Diseases (ELC) 93.323 16,928.27 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $16,928.27 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $16,928.27 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $16,928.27 $0.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $16,928.27 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 650 - Epidem & Lab Capacity 93.323 Totals $16,928.27 $0.00 $0.00 $0.00 $0.00 $0.00 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 1,811.72 131,188.28 .00 .00 .00 .00 Program 000 - General Revenue Totals $1,811.72 $131,188.28 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $1,811.72 $131,188.28 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $1,811.72 $131,188.28 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $1,811.72 $131,188.28 $0.00 $0.00 $0.00 $0.00 Locations 660 - Community Schools Grant 84.215J Totals $1,811.72 $131,188.28 $0.00 $0.00 $0.00 $0.00 Page 239 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund REVENUE Locations 670 - SBMH2-Yr1 84.184H Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-670-00-00-9-000- 62320 School Based Mental Health SBMH2-Yr1 84.184H .00 239,568.73 186,539.98 206,441.00 190,000.00 (16,441.00) Program 000 - General Revenue Totals $0.00 $239,568.73 $186,539.98 $206,441.00 $190,000.00 ($16,441.00) Level 9 - District Wide Totals $0.00 $239,568.73 $186,539.98 $206,441.00 $190,000.00 ($16,441.00) Sub-Function 00 - Revenues Totals $0.00 $239,568.73 $186,539.98 $206,441.00 $190,000.00 ($16,441.00) Function 00 - Revenue Totals $0.00 $239,568.73 $186,539.98 $206,441.00 $190,000.00 ($16,441.00) Locations 670 - SBMH2-Yr1 84.184H Totals $0.00 $239,568.73 $186,539.98 $206,441.00 $190,000.00 ($16,441.00) Locations 680 - ALL in Tutoring Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-680-00-00-9-000- 61119 ALL In Tutoring Per Pupil Funding .00 681,886.93 473,446.71 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $681,886.93 $473,446.71 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $681,886.93 $473,446.71 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $681,886.93 $473,446.71 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $681,886.93 $473,446.71 $0.00 $0.00 $0.00 Locations 680 - ALL in Tutoring Totals $0.00 $681,886.93 $473,446.71 $0.00 $0.00 $0.00 Locations 690 - Education-Homeless C&Y 84.196A Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-690-00-00-9-000- 62465 Educaton for Homeless C&Y 84.196A .00 3,000.00 .00 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $3,000.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $3,000.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $3,000.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $3,000.00 $0.00 $0.00 $0.00 $0.00 Locations 690 - Education-Homeless C&Y 84.196A Totals $0.00 $3,000.00 $0.00 $0.00 $0.00 $0.00 REVENUE TOTALS $5,627,389.48 $5,180,804.54 $3,367,790.87 $3,614,257.00 $3,528,821.00 ($85,436.00) Page 240 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-110-61-10-2-110- 79999 Contingencies .00 .00 .00 450,000.00 450,000.00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00 Function 61 - Instruction Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00 Locations 110 - Central Instruction Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00 Locations 200 - ISAEP Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 120 - Special Education 32-200-61-10-3-120- 71120 Compensation-Instructional Salaries 4,536.07 5,100.77 7,456.92 2,529.00 2,529.00 .00 32-200-61-10-3-120- 72100 FICA 347.03 390.18 570.49 155.00 155.00 .00 32-200-61-10-3-120- 76435 Supplies - Instructional 3,319.90 2,682.42 .00 5,343.00 5,343.00 .00 Program 120 - Special Education Totals $8,203.00 $8,173.37 $8,027.41 $8,027.00 $8,027.00 $0.00 Level 3 - Secondary Totals $8,203.00 $8,173.37 $8,027.41 $8,027.00 $8,027.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $8,203.00 $8,173.37 $8,027.41 $8,027.00 $8,027.00 $0.00 Function 61 - Instruction Totals $8,203.00 $8,173.37 $8,027.41 $8,027.00 $8,027.00 $0.00 Locations 200 - ISAEP Grant Totals $8,203.00 $8,173.37 $8,027.41 $8,027.00 $8,027.00 $0.00 Page 241 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Department 201 - Summer Manufacturing Camp Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 6 - Summer Program 160 - Summer 32-201-61-10-6-160- 71120 Compensation-Instructional Salaries .00 .00 2,070.00 7,431.00 4,212.00 (3,219.00) 32-201-61-10-6-160- 72100 FICA .00 .00 158.36 569.00 322.00 (247.00) 32-201-61-10-6-160- 76435 Supplies - Instructional .00 .00 3,274.99 .00 1,962.00 1,962.00 Program 160 - Summer Totals $0.00 $0.00 $5,503.35 $8,000.00 $6,496.00 ($1,504.00) Level 6 - Summer Totals $0.00 $0.00 $5,503.35 $8,000.00 $6,496.00 ($1,504.00) Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $5,503.35 $8,000.00 $6,496.00 ($1,504.00) Function 61 - Instruction Totals $0.00 $0.00 $5,503.35 $8,000.00 $6,496.00 ($1,504.00) Department 201 - Summer Manufacturing Camp Totals $0.00 $0.00 $5,503.35 $8,000.00 $6,496.00 ($1,504.00) Department 202 - Summer Incl Manufacturing Camp Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 6 - Summer Program 160 - Summer 32-202-61-10-6-160- 71120 Compensation-Instructional Salaries .00 .00 1,980.00 .00 2,412.00 2,412.00 32-202-61-10-6-160- 71151 Compensation-Instructional Asst .00 .00 2,920.00 .00 5,660.00 5,660.00 32-202-61-10-6-160- 72100 FICA .00 .00 374.85 .00 618.00 618.00 32-202-61-10-6-160- 76435 Supplies - Instructional .00 .00 39.98 .00 5,099.00 5,099.00 Program 160 - Summer Totals $0.00 $0.00 $5,314.83 $0.00 $13,789.00 $13,789.00 Level 6 - Summer Totals $0.00 $0.00 $5,314.83 $0.00 $13,789.00 $13,789.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $5,314.83 $0.00 $13,789.00 $13,789.00 Function 61 - Instruction Totals $0.00 $0.00 $5,314.83 $0.00 $13,789.00 $13,789.00 Page 242 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Department 202 - Summer Incl Manufacturing Camp Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 320 - Vehicle Operation Services 32-202-63-63-9-320- 71170 Compensation-Bus Drivers .00 .00 .00 .00 877.00 877.00 32-202-63-63-9-320- 72100 FICA .00 .00 .00 .00 67.00 67.00 Program 320 - Vehicle Operation Services Totals $0.00 $0.00 $0.00 $0.00 $944.00 $944.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $0.00 $944.00 $944.00 Sub-Function 63 - Pupil Transportation Totals $0.00 $0.00 $0.00 $0.00 $944.00 $944.00 Function 63 - Pupil Transportation Totals $0.00 $0.00 $0.00 $0.00 $944.00 $944.00 Department 202 - Summer Incl Manufacturing Camp Totals $0.00 $0.00 $5,314.83 $0.00 $14,733.00 $14,733.00 Locations 205 - Youth Tobacco Use Prevention Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 32-205-62-62-9-222- 71135 Compensation - Health and Behavioral .00 .00 8,365.83 89,717.00 34,650.00 (55,067.00) 32-205-62-62-9-222- 71665 Bonus Payments To Teachers .00 .00 1,470.59 .00 .00 .00 32-205-62-62-9-222- 72100 FICA .00 .00 752.66 6,864.00 2,651.00 (4,213.00) 32-205-62-62-9-222- 73037 Contractual Services - Other .00 .00 7,457.00 22,500.00 9,456.00 (13,044.00) 32-205-62-62-9-222- 75530 Travel - Other .00 .00 1,013.32 12,275.00 3,000.00 (9,275.00) 32-205-62-62-9-222- 76045 Furniture and Equip <$5,000 .00 .00 1,123.04 6,300.00 1,743.00 (4,557.00) 32-205-62-62-9-222- 76105 Supplies - Office .00 .00 174.56 10,344.00 1,500.00 (8,844.00) Program 222 - Health Services Totals $0.00 $0.00 $20,357.00 $148,000.00 $53,000.00 ($95,000.00) Level 9 - District Wide Totals $0.00 $0.00 $20,357.00 $148,000.00 $53,000.00 ($95,000.00) Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $0.00 $20,357.00 $148,000.00 $53,000.00 ($95,000.00) Function 62 - Administration, Attend. & Health Totals $0.00 $0.00 $20,357.00 $148,000.00 $53,000.00 ($95,000.00) Locations 205 - Youth Tobacco Use Prevention Totals $0.00 $0.00 $20,357.00 $148,000.00 $53,000.00 ($95,000.00) Page 243 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 215 - ACSE Advnc'g Computer Science Ed Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-215-61-10-2-110- 71120 Compensation-Instructional Salaries .00 .00 19,500.00 .00 .00 .00 32-215-61-10-2-110- 71151 Compensation-Instructional Asst .00 .00 4,071.08 .00 .00 .00 32-215-61-10-2-110- 72100 FICA .00 .00 1,807.87 .00 .00 .00 32-215-61-10-2-110- 73037 Contractual Services - Other .00 .00 26,000.00 .00 .00 .00 32-215-61-10-2-110- 76435 Supplies - Instructional .00 .00 8,701.80 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $60,080.75 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $60,080.75 $0.00 $0.00 $0.00 Level 3 - Secondary Program 110 - Regular Instruction 32-215-61-10-3-110- 71120 Compensation-Instructional Salaries .00 .00 3,000.00 .00 .00 .00 32-215-61-10-3-110- 72100 FICA .00 .00 229.50 .00 .00 .00 32-215-61-10-3-110- 73037 Contractual Services - Other .00 .00 2,606.30 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $5,835.80 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $5,835.80 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $65,916.55 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $0.00 $65,916.55 $0.00 $0.00 $0.00 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 32-215-68-10-9-800- 71139 Compensation-ITRT .00 .00 3,500.00 .00 .00 .00 32-215-68-10-9-800- 72100 FICA .00 .00 267.75 .00 .00 .00 Program 800 - Technology Totals $0.00 $0.00 $3,767.75 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $3,767.75 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $3,767.75 $0.00 $0.00 $0.00 Function 68 - Technology Totals $0.00 $0.00 $3,767.75 $0.00 $0.00 $0.00 Page 244 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 215 - ACSE Advnc'g Computer Science Ed Totals $0.00 $0.00 $69,684.30 $0.00 $0.00 $0.00 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 13,880.64 .00 .00 .00 .00 .00 32-220-61-10-7-110- 71150 Compensation-Clerical 22,345.40 .00 .00 .00 .00 .00 32-220-61-10-7-110- 72100 FICA 2,767.25 .00 .00 .00 .00 .00 32-220-61-10-7-110- 73037 Contractual Services - Other 15,020.00 .00 .00 .00 .00 .00 32-220-61-10-7-110- 76435 Supplies - Instructional 16,149.38 11,025.00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $70,162.67 $11,025.00 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Totals $70,162.67 $11,025.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $70,162.67 $11,025.00 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $70,162.67 $11,025.00 $0.00 $0.00 $0.00 $0.00 Locations 220 - Race To GED Grant Totals $70,162.67 $11,025.00 $0.00 $0.00 $0.00 $0.00 Locations 225 - Claude Moore Found-EMT grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 32-225-61-10-3-110- 76290 Health .00 .00 58,057.75 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $58,057.75 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $58,057.75 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $58,057.75 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $0.00 $58,057.75 $0.00 $0.00 $0.00 Locations 225 - Claude Moore Found-EMT grant Totals $0.00 $0.00 $58,057.75 $0.00 $0.00 $0.00 Page 245 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted 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- 71120 Compensation-Instructional Salaries .00 3,910.35 4,851.58 .00 .00 .00 32-230-61-10-8-180- 71151 Compensation-Instructional Asst 11,062.22 10,076.86 11,911.55 17,693.00 12,212.00 (5,481.00) 32-230-61-10-8-180- 71665 Bonus Payments To Teachers 2,322.00 .00 774.00 .00 .00 .00 32-230-61-10-8-180- 72100 FICA 1,142.32 1,070.03 1,200.25 1,353.00 934.00 (419.00) 32-230-61-10-8-180- 72220 VRS Hybrid Pension Contribution .00 .00 2,049.68 .00 1,908.00 1,908.00 32-230-61-10-8-180- 72300 Group Health and Dental Insurance .00 .00 3,922.68 .00 4,000.00 4,000.00 32-230-61-10-8-180- 72400 VRS Group Life Insurance .00 .00 136.52 .00 129.00 129.00 32-230-61-10-8-180- 72510 Hybrid Disability Insurance .00 .00 27.50 .00 347.00 347.00 32-230-61-10-8-180- 72750 VRS Retiree Health Care Credit .00 .00 140.06 .00 107.00 107.00 Program 180 - Pre-K Non- Sp Ed Totals $14,526.54 $15,057.24 $25,013.82 $19,046.00 $19,637.00 $591.00 Level 8 - Pre-K Totals $14,526.54 $15,057.24 $25,013.82 $19,046.00 $19,637.00 $591.00 Sub-Function 10 - Classroom Instruction Totals $14,526.54 $15,057.24 $25,013.82 $19,046.00 $19,637.00 $591.00 Function 61 - Instruction Totals $14,526.54 $15,057.24 $25,013.82 $19,046.00 $19,637.00 $591.00 Locations 230 - Preschool Mini Grants Totals $14,526.54 $15,057.24 $25,013.82 $19,046.00 $19,637.00 $591.00 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 211,093.27 .00 .00 .00 .00 .00 32-240-61-10-7-170- 71150 Compensation-Clerical 5,360.60 .00 .00 .00 .00 .00 32-240-61-10-7-170- 72100 FICA 16,538.01 .00 .00 .00 .00 .00 32-240-61-10-7-170- 72220 VRS Hybrid Pension Contribution 1,254.03 .00 .00 .00 .00 .00 32-240-61-10-7-170- 72300 Group Health and Dental Insurance 755.16 .00 .00 .00 .00 .00 Page 246 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 240 - Adult Basic Education Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 7 - Adult Program 170 - Adult 32-240-61-10-7-170- 72400 VRS Group Life Insurance 85.36 .00 .00 .00 .00 .00 32-240-61-10-7-170- 72510 Hybrid Disability Insurance 15.16 .00 .00 .00 .00 .00 32-240-61-10-7-170- 72750 VRS Retiree Health Care Credit 77.08 .00 .00 .00 .00 .00 32-240-61-10-7-170- 73037 Contractual Services - Other 33,522.86 .00 .00 .00 .00 .00 32-240-61-10-7-170- 75202 Telephone Services 1,340.21 .00 .00 .00 .00 .00 32-240-61-10-7-170- 75530 Travel - Other 552.74 .00 .00 .00 .00 .00 32-240-61-10-7-170- 76435 Supplies - Instructional 39,315.65 3,867.00 .00 .00 .00 .00 Program 170 - Adult Totals $309,910.13 $3,867.00 $0.00 $0.00 $0.00 $0.00 Program 171 - Adult GAE 32-240-61-10-7-171- 71120 Compensation-Instructional Salaries 34,737.80 .00 .00 .00 .00 .00 32-240-61-10-7-171- 72100 FICA 2,657.43 .00 .00 .00 .00 .00 32-240-61-10-7-171- 73037 Contractual Services - Other 1,025.00 .00 .00 .00 .00 .00 32-240-61-10-7-171- 76435 Supplies - Instructional 42.19 .00 .00 .00 .00 .00 Program 171 - Adult GAE Totals $38,462.42 $0.00 $0.00 $0.00 $0.00 $0.00 Program 172 - Adult Leadership 32-240-61-10-7-172- 71110 Compensation-Administrative 58,264.00 .00 .00 .00 .00 .00 32-240-61-10-7-172- 72100 FICA 4,415.37 .00 .00 .00 .00 .00 32-240-61-10-7-172- 72220 VRS Hybrid Pension Contribution 11,450.25 .00 .00 .00 .00 .00 32-240-61-10-7-172- 72300 Group Health and Dental Insurance 7,774.80 .00 .00 .00 .00 .00 32-240-61-10-7-172- 72400 VRS Group Life Insurance 938.96 .00 .00 .00 .00 .00 32-240-61-10-7-172- 72510 Hybrid Disability Insurance 166.76 .00 .00 .00 .00 .00 32-240-61-10-7-172- 72750 VRS Retiree Health Care Credit 847.88 .00 .00 .00 .00 .00 Page 247 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 240 - Adult Basic Education Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 7 - Adult Program 172 - Adult Leadership 32-240-61-10-7-172- 73037 Contractual Services - Other 2,767.15 .00 .00 .00 .00 .00 32-240-61-10-7-172- 75530 Travel - Other 813.12 .00 .00 .00 .00 .00 32-240-61-10-7-172- 76435 Supplies - Instructional 199.98 .00 .00 .00 .00 .00 Program 172 - Adult Leadership Totals $87,638.27 $0.00 $0.00 $0.00 $0.00 $0.00 Program 173 - Adult C&I 32-240-61-10-7-173- 73037 Contractual Services - Other 1,788.18 .00 .00 .00 .00 .00 32-240-61-10-7-173- 75530 Travel - Other 211.82 .00 .00 .00 .00 .00 Program 173 - Adult C&I Totals $2,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Totals $438,010.82 $3,867.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $438,010.82 $3,867.00 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $438,010.82 $3,867.00 $0.00 $0.00 $0.00 $0.00 Locations 240 - Adult Basic Education Grant Totals $438,010.82 $3,867.00 $0.00 $0.00 $0.00 $0.00 Locations 250 - ESEA Title I Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-250-61-10-2-110- 71120 Compensation-Instructional Salaries 142,335.63 154,697.87 147,486.59 143,729.00 163,991.00 20,262.00 32-250-61-10-2-110- 71151 Compensation-Instructional Asst 194,667.45 188,688.67 183,093.25 194,410.00 196,199.00 1,789.00 32-250-61-10-2-110- 71665 Bonus Payments To Teachers 18,576.00 .00 12,848.39 .00 .00 .00 32-250-61-10-2-110- 72100 FICA 24,613.38 23,527.31 24,060.48 25,868.00 30,525.00 4,657.00 32-250-61-10-2-110- 72210 VRS Pension Contribution 38,093.66 40,711.42 22,584.42 48,050.00 49,500.00 1,450.00 32-250-61-10-2-110- 72220 VRS Hybrid Pension Contribution 17,459.73 17,963.54 29,946.84 .00 .00 .00 32-250-61-10-2-110- 72300 Group Health and Dental Insurance 72,429.54 77,643.30 63,636.76 43,194.00 64,600.00 21,406.00 Page 248 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 250 - ESEA Title I Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-250-61-10-2-110- 72400 VRS Group Life Insurance 4,479.06 4,730.64 3,980.41 3,990.00 4,100.00 110.00 32-250-61-10-2-110- 72510 Hybrid Disability Insurance 250.12 257.22 424.66 300.00 850.00 550.00 32-250-61-10-2-110- 72750 VRS Retiree Health Care Credit 4,044.58 4,271.76 4,081.83 4,091.00 4,200.00 109.00 32-250-61-10-2-110- 72800 Termination Pay for Vac/Sick Leave .00 7,749.60 878.67 .00 .00 .00 32-250-61-10-2-110- 73037 Contractual Services - Other 45,521.04 38,028.75 15,615.75 20,872.00 37,638.00 16,766.00 32-250-61-10-2-110- 76435 Supplies - Instructional 42,828.50 405.00 9,307.04 109,316.00 112,864.00 3,548.00 Program 110 - Regular Instruction Totals $605,298.69 $558,675.08 $517,945.09 $593,820.00 $664,467.00 $70,647.00 Level 2 - Elementary Totals $605,298.69 $558,675.08 $517,945.09 $593,820.00 $664,467.00 $70,647.00 Level 3 - Secondary Program 110 - Regular Instruction 32-250-61-10-3-110- 73037 Contractual Services - Other 4,725.00 1,872.48 .00 .00 .00 .00 32-250-61-10-3-110- 76435 Supplies - Instructional 1,735.00 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $6,460.00 $1,872.48 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $6,460.00 $1,872.48 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $611,758.69 $560,547.56 $517,945.09 $593,820.00 $664,467.00 $70,647.00 Function 61 - Instruction Totals $611,758.69 $560,547.56 $517,945.09 $593,820.00 $664,467.00 $70,647.00 Page 249 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 250 - ESEA Title I Grant Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 330 - Transportation Monitoring Svcs 32-250-63-63-9-330- 71172 Compensation-Bus Aides 4,000.00 4,000.00 4,000.00 4,000.00 5,000.00 1,000.00 Program 330 - Transportation Monitoring Svcs Totals $4,000.00 $4,000.00 $4,000.00 $4,000.00 $5,000.00 $1,000.00 Level 9 - District Wide Totals $4,000.00 $4,000.00 $4,000.00 $4,000.00 $5,000.00 $1,000.00 Sub-Function 63 - Pupil Transportation Totals $4,000.00 $4,000.00 $4,000.00 $4,000.00 $5,000.00 $1,000.00 Function 63 - Pupil Transportation Totals $4,000.00 $4,000.00 $4,000.00 $4,000.00 $5,000.00 $1,000.00 Locations 250 - ESEA Title I Grant Totals $615,758.69 $564,547.56 $521,945.09 $597,820.00 $669,467.00 $71,647.00 Locations 270 - ESEA II A Teacher Qual Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-270-61-10-2-110- 71120 Compensation-Instructional Salaries 5,440.00 6,400.00 6,080.00 17,600.00 17,920.00 320.00 32-270-61-10-2-110- 72100 FICA 416.16 489.60 465.12 1,346.00 1,371.00 25.00 32-270-61-10-2-110- 73225 Professional Development - Conferences 31,633.81 32,314.42 29,306.86 110,821.00 115,133.00 4,312.00 32-270-61-10-2-110- 75530 Travel - Other 5,197.78 3,491.52 4,282.26 12,538.00 16,741.00 4,203.00 32-270-61-10-2-110- 76115 Supplies - Training 99.75 332.01 1,696.86 8,033.00 6,983.00 (1,050.00) Program 110 - Regular Instruction Totals $42,787.50 $43,027.55 $41,831.10 $150,338.00 $158,148.00 $7,810.00 Level 2 - Elementary Totals $42,787.50 $43,027.55 $41,831.10 $150,338.00 $158,148.00 $7,810.00 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 .00 .00 .00 32-270-61-10-3-110- 72100 FICA 122.40 122.40 122.40 .00 .00 .00 32-270-61-10-3-110- 73225 Professional Development - Conferences 29,025.61 14,153.45 28,416.64 .00 .00 .00 32-270-61-10-3-110- 75530 Travel - Other 2,135.89 480.84 1,917.23 .00 .00 .00 Page 250 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 270 - ESEA II A Teacher Qual Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 32-270-61-10-3-110- 76115 Supplies - Training 553.86 471.02 1,335.96 .00 .00 .00 Program 110 - Regular Instruction Totals $33,437.76 $16,827.71 $33,392.23 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $33,437.76 $16,827.71 $33,392.23 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-270-61-10-4-110- 71120 Compensation-Instructional Salaries 1,600.00 1,600.00 1,600.00 .00 .00 .00 32-270-61-10-4-110- 72100 FICA 122.40 122.40 122.40 .00 .00 .00 32-270-61-10-4-110- 73225 Professional Development - Conferences 14,937.11 21,651.17 10,570.37 .00 .00 .00 32-270-61-10-4-110- 75530 Travel - Other 1,572.00 1,410.63 1,106.22 .00 .00 .00 32-270-61-10-4-110- 76115 Supplies - Training 1,241.42 381.35 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $19,472.93 $25,165.55 $13,398.99 $0.00 $0.00 $0.00 Level 4 - Middle Totals $19,472.93 $25,165.55 $13,398.99 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $95,698.19 $85,020.81 $88,622.32 $150,338.00 $158,148.00 $7,810.00 Function 61 - Instruction Totals $95,698.19 $85,020.81 $88,622.32 $150,338.00 $158,148.00 $7,810.00 Locations 270 - ESEA II A Teacher Qual Grant Totals $95,698.19 $85,020.81 $88,622.32 $150,338.00 $158,148.00 $7,810.00 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 15,217.00 4,375.00 30.00 15,609.00 25,241.00 9,632.00 32-280-61-10-2-110- 71151 Compensation-Instructional Asst .00 .00 4,198.72 .00 .00 .00 32-280-61-10-2-110- 71665 Bonus Payments To Teachers .00 .00 247.68 .00 .00 .00 32-280-61-10-2-110- 72100 FICA 1,179.01 334.69 329.80 4,553.00 1,816.00 (2,737.00) Page 251 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 280 - ESEA III A Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-280-61-10-2-110- 73037 Contractual Services - Other .00 .00 2,590.32 2,039.00 1,003.00 (1,036.00) 32-280-61-10-2-110- 75530 Travel - Other .00 .00 344.15 .00 156.00 156.00 32-280-61-10-2-110- 76435 Supplies - Instructional .00 6,864.18 423.98 3,744.00 1,170.00 (2,574.00) Program 110 - Regular Instruction Totals $16,396.01 $11,573.87 $8,164.65 $25,945.00 $29,386.00 $3,441.00 Program 129 - Immigrant Children & Youth 32-280-61-10-2-129- 71120 Compensation-Instructional Salaries 430.00 .00 .00 .00 .00 .00 32-280-61-10-2-129- 72100 FICA 32.90 .00 .00 .00 .00 .00 Program 129 - Immigrant Children & Youth Totals $462.90 $0.00 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $16,858.91 $11,573.87 $8,164.65 $25,945.00 $29,386.00 $3,441.00 Level 3 - Secondary Program 110 - Regular Instruction 32-280-61-10-3-110- 71120 Compensation-Instructional Salaries .00 .00 200.00 .00 .00 .00 32-280-61-10-3-110- 71151 Compensation-Instructional Asst .00 .00 3,659.25 .00 .00 .00 32-280-61-10-3-110- 71665 Bonus Payments To Teachers .00 .00 216.72 .00 .00 .00 32-280-61-10-3-110- 72100 FICA .00 .00 311.74 .00 .00 .00 32-280-61-10-3-110- 73037 Contractual Services - Other .00 .00 792.99 .00 .00 .00 32-280-61-10-3-110- 76435 Supplies - Instructional .00 112.33 364.22 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $112.33 $5,544.92 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $112.33 $5,544.92 $0.00 $0.00 $0.00 Page 252 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 280 - ESEA III A Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 32-280-61-10-4-110- 71120 Compensation-Instructional Salaries .00 .00 20.00 .00 .00 .00 32-280-61-10-4-110- 71151 Compensation-Instructional Asst .00 .00 2,614.35 .00 .00 .00 32-280-61-10-4-110- 71665 Bonus Payments To Teachers .00 .00 154.80 .00 .00 .00 32-280-61-10-4-110- 72100 FICA .00 .00 213.35 .00 .00 .00 32-280-61-10-4-110- 73037 Contractual Services - Other .00 .00 117.35 .00 .00 .00 32-280-61-10-4-110- 76435 Supplies - Instructional .00 69.34 85.95 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $69.34 $3,205.80 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $69.34 $3,205.80 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $16,858.91 $11,755.54 $16,915.37 $25,945.00 $29,386.00 $3,441.00 Function 61 - Instruction Totals $16,858.91 $11,755.54 $16,915.37 $25,945.00 $29,386.00 $3,441.00 Locations 280 - ESEA III A Grant Totals $16,858.91 $11,755.54 $16,915.37 $25,945.00 $29,386.00 $3,441.00 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 27,605.16 2,887.39 14,582.47 21,630.00 21,630.00 .00 32-300-61-10-2-120- 71151 Compensation-Instructional Asst 294,427.72 204,643.78 261,341.30 309,800.00 309,800.00 .00 32-300-61-10-2-120- 71200 Compensation-OT 10.72 9.38 .00 .00 .00 .00 32-300-61-10-2-120- 71665 Bonus Payments To Teachers 23,978.52 .00 16,702.90 .00 .00 .00 32-300-61-10-2-120- 72100 FICA 25,412.22 15,596.09 21,748.01 22,251.00 22,251.00 .00 32-300-61-10-2-120- 72210 VRS Pension Contribution 127.86 4,372.86 5,059.10 5,760.00 5,760.00 .00 32-300-61-10-2-120- 72220 VRS Hybrid Pension Contribution 39,039.91 29,126.81 28,494.67 38,500.00 38,500.00 .00 32-300-61-10-2-120- 72300 Group Health and Dental Insurance 41,651.81 25,124.35 35,809.76 27,000.00 27,000.00 .00 Page 253 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 300 - Flow Thru Title VI B Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 32-300-61-10-2-120- 72400 VRS Group Life Insurance 3,515.91 3,075.78 2,899.87 4,050.00 4,050.00 .00 32-300-61-10-2-120- 72510 Hybrid Disability Insurance 677.42 417.16 435.31 620.00 620.00 .00 32-300-61-10-2-120- 72750 VRS Retiree Health Care Credit 3,144.45 2,745.75 2,937.43 3,100.00 3,100.00 .00 32-300-61-10-2-120- 73037 Contractual Services - Other 7,750.45 524.00 .00 .00 .00 .00 32-300-61-10-2-120- 73305 Set Aside Funds .00 .00 .00 1,248.00 2,496.00 1,248.00 32-300-61-10-2-120- 76435 Supplies - Instructional 4,091.50 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $471,433.65 $288,523.35 $390,010.82 $433,959.00 $435,207.00 $1,248.00 Level 2 - Elementary Totals $471,433.65 $288,523.35 $390,010.82 $433,959.00 $435,207.00 $1,248.00 Level 3 - Secondary Program 120 - Special Education 32-300-61-10-3-120- 71120 Compensation-Instructional Salaries 10,980.48 11,410.93 28,117.79 58,162.00 54,144.00 (4,018.00) 32-300-61-10-3-120- 71151 Compensation-Instructional Asst 71,193.41 49,243.61 71,268.81 80,000.00 80,000.00 .00 32-300-61-10-3-120- 71665 Bonus Payments To Teachers 4,644.00 .00 4,644.00 .00 .00 .00 32-300-61-10-3-120- 72100 FICA 6,610.23 4,461.07 7,731.53 8,788.00 8,788.00 .00 32-300-61-10-3-120- 72210 VRS Pension Contribution 8,183.50 3,823.13 3,810.40 5,040.00 5,040.00 .00 32-300-61-10-3-120- 72220 VRS Hybrid Pension Contribution 3,352.66 5,646.96 6,847.82 8,568.00 8,568.00 .00 32-300-61-10-3-120- 72300 Group Health and Dental Insurance 18,571.84 18,915.42 20,376.36 30,024.00 30,024.00 .00 32-300-61-10-3-120- 72400 VRS Group Life Insurance 930.10 763.55 838.90 1,080.00 1,080.00 .00 32-300-61-10-3-120- 72510 Hybrid Disability Insurance 48.00 80.87 105.40 128.00 128.00 .00 32-300-61-10-3-120- 72750 VRS Retiree Health Care Credit 839.90 689.48 860.40 982.00 982.00 .00 32-300-61-10-3-120- 72800 Termination Pay for Vac/Sick Leave 2,957.20 .00 .00 .00 .00 .00 Page 254 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 300 - Flow Thru Title VI B Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 120 - Special Education 32-300-61-10-3-120- 73037 Contractual Services - Other 3,261.86 174.67 .00 .00 .00 .00 Program 120 - Special Education Totals $131,573.18 $95,209.69 $144,601.41 $192,772.00 $188,754.00 ($4,018.00) Level 3 - Secondary Totals $131,573.18 $95,209.69 $144,601.41 $192,772.00 $188,754.00 ($4,018.00) Level 4 - Middle Program 120 - Special Education 32-300-61-10-4-120- 71120 Compensation-Instructional Salaries 152,314.72 163,276.15 58,830.87 55,440.00 51,422.00 (4,018.00) 32-300-61-10-4-120- 71151 Compensation-Instructional Asst 73,160.89 69,569.10 85,692.76 89,400.00 89,400.00 .00 32-300-61-10-4-120- 71665 Bonus Payments To Teachers 3,870.00 .00 6,656.39 .00 .00 .00 32-300-61-10-4-120- 72100 FICA 16,433.06 17,334.76 11,268.41 11,080.00 11,080.00 .00 32-300-61-10-4-120- 72210 VRS Pension Contribution 19,847.20 26,403.90 2,051.00 2,450.00 2,450.00 .00 32-300-61-10-4-120- 72220 VRS Hybrid Pension Contribution 13,797.18 19,730.73 21,557.89 24,950.00 24,950.00 .00 32-300-61-10-4-120- 72300 Group Health and Dental Insurance 46,912.02 37,927.58 18,385.88 15,110.00 15,110.00 .00 32-300-61-10-4-120- 72400 VRS Group Life Insurance 2,712.64 3,719.65 1,740.66 2,160.00 2,160.00 .00 32-300-61-10-4-120- 72510 Hybrid Disability Insurance 197.51 282.57 331.73 410.00 410.00 .00 32-300-61-10-4-120- 72750 VRS Retiree Health Care Credit 2,449.37 3,358.75 1,784.92 2,201.00 2,201.00 .00 32-300-61-10-4-120- 72800 Termination Pay for Vac/Sick Leave 65.33 .00 .00 .00 .00 .00 32-300-61-10-4-120- 73037 Contractual Services - Other 873.34 174.66 .00 .00 .00 .00 Program 120 - Special Education Totals $332,633.26 $341,777.85 $208,300.51 $203,201.00 $199,183.00 ($4,018.00) Level 4 - Middle Totals $332,633.26 $341,777.85 $208,300.51 $203,201.00 $199,183.00 ($4,018.00) Sub-Function 10 - Classroom Instruction Totals $935,640.09 $725,510.89 $742,912.74 $829,932.00 $823,144.00 ($6,788.00) Function 61 - Instruction Totals $935,640.09 $725,510.89 $742,912.74 $829,932.00 $823,144.00 ($6,788.00) Locations 300 - Flow Thru Title VI B Grant Totals $935,640.09 $725,510.89 $742,912.74 $829,932.00 $823,144.00 ($6,788.00) Page 255 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 310 - Perkins Vocational Ed Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 130 - Vocational 32-310-61-10-3-130- 71120 Compensation-Instructional Salaries 1,497.82 .00 .00 3,000.00 .00 (3,000.00) 32-310-61-10-3-130- 72100 FICA 114.55 .00 .00 500.00 .00 (500.00) 32-310-61-10-3-130- 73037 Contractual Services - Other 26,390.08 24,156.70 26,449.87 20,971.00 37,104.00 16,133.00 32-310-61-10-3-130- 75530 Travel - Other 315.00 438.00 189.00 .00 810.00 810.00 32-310-61-10-3-130- 76435 Supplies - Instructional 25,205.01 33,836.86 23,289.57 34,593.00 24,698.00 (9,895.00) Program 130 - Vocational Totals $53,522.46 $58,431.56 $49,928.44 $59,064.00 $62,612.00 $3,548.00 Level 3 - Secondary Totals $53,522.46 $58,431.56 $49,928.44 $59,064.00 $62,612.00 $3,548.00 Level 4 - Middle Program 130 - Vocational 32-310-61-10-4-130- 73037 Contractual Services - Other 370.00 790.00 .00 .00 .00 .00 32-310-61-10-4-130- 76435 Supplies - Instructional 2,725.84 .00 9,780.22 .00 .00 .00 Program 130 - Vocational Totals $3,095.84 $790.00 $9,780.22 $0.00 $0.00 $0.00 Level 4 - Middle Totals $3,095.84 $790.00 $9,780.22 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $56,618.30 $59,221.56 $59,708.66 $59,064.00 $62,612.00 $3,548.00 Function 61 - Instruction Totals $56,618.30 $59,221.56 $59,708.66 $59,064.00 $62,612.00 $3,548.00 Locations 310 - Perkins Vocational Ed Grant Totals $56,618.30 $59,221.56 $59,708.66 $59,064.00 $62,612.00 $3,548.00 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 2,180.41 .00 .00 .00 .00 .00 32-340-64-64-2-460- 73181 Repair/Maint - Other Contracted - Carver 26,815.00 9,175.00 .00 .00 .00 .00 32-340-64-64-2-460- 73183 Repair/Maint - Other Contracted - East 18,105.32 .00 4,201.42 .00 .00 .00 Program 460 - Security Services Totals $47,100.73 $9,175.00 $4,201.42 $0.00 $0.00 $0.00 Page 256 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 340 - School Security Grant Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 2 - Elementary Program 461 - Security Services-Local Match 32-340-64-64-2-461- 73180 Repair/Maint - Other Contracted .00 1,282.96 1,307.03 .00 .00 .00 Program 461 - Security Services-Local Match Totals $0.00 $1,282.96 $1,307.03 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $47,100.73 $10,457.96 $5,508.45 $0.00 $0.00 $0.00 Level 3 - Secondary Program 460 - Security Services 32-340-64-64-3-460- 73180 Repair/Maint - Other Contracted 4,753.60 .00 .00 .00 .00 .00 Program 460 - Security Services Totals $4,753.60 $0.00 $0.00 $0.00 $0.00 $0.00 Program 461 - Security Services-Local Match 32-340-64-64-3-461- 73180 Repair/Maint - Other Contracted .00 28,757.04 7,410.00 .00 .00 .00 Program 461 - Security Services-Local Match Totals $0.00 $28,757.04 $7,410.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $4,753.60 $28,757.04 $7,410.00 $0.00 $0.00 $0.00 Level 4 - Middle Program 460 - Security Services 32-340-64-64-4-460- 73180 Repair/Maint - Other Contracted 35,647.84 33,150.00 .00 .00 .00 .00 Program 460 - Security Services Totals $35,647.84 $33,150.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $35,647.84 $33,150.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 64 - Operation & Maintenance Totals $87,502.17 $72,365.00 $12,918.45 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Totals $87,502.17 $72,365.00 $12,918.45 $0.00 $0.00 $0.00 Locations 340 - School Security Grant Totals $87,502.17 $72,365.00 $12,918.45 $0.00 $0.00 $0.00 Page 257 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 341 - State School Safety & Security Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 3 - Secondary Program 460 - Security Services 32-341-64-64-3-460- 73180 Repair/Maint - Other Contracted .00 .00 76,562.89 .00 .00 .00 Program 460 - Security Services Totals $0.00 $0.00 $76,562.89 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $76,562.89 $0.00 $0.00 $0.00 Sub-Function 64 - Operation & Maintenance Totals $0.00 $0.00 $76,562.89 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Totals $0.00 $0.00 $76,562.89 $0.00 $0.00 $0.00 Locations 341 - State School Safety & Security Totals $0.00 $0.00 $76,562.89 $0.00 $0.00 $0.00 Locations 345 - Sch Safety & Security 21.027 Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 2 - Elementary Program 460 - Security Services 32-345-64-64-2-460- 73180 Repair/Maint - Other Contracted .00 .00 25,596.00 .00 .00 .00 Program 460 - Security Services Totals $0.00 $0.00 $25,596.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $25,596.00 $0.00 $0.00 $0.00 Level 3 - Secondary Program 460 - Security Services 32-345-64-64-3-460- 73180 Repair/Maint - Other Contracted .00 .00 2,983.26 .00 .00 .00 Program 460 - Security Services Totals $0.00 $0.00 $2,983.26 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $2,983.26 $0.00 $0.00 $0.00 Level 4 - Middle Program 460 - Security Services 32-345-64-64-4-460- 73180 Repair/Maint - Other Contracted .00 .00 25,219.00 .00 .00 .00 Program 460 - Security Services Totals $0.00 $0.00 $25,219.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $25,219.00 $0.00 $0.00 $0.00 Sub-Function 64 - Operation & Maintenance Totals $0.00 $0.00 $53,798.26 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Totals $0.00 $0.00 $53,798.26 $0.00 $0.00 $0.00 Locations 345 - Sch Safety & Security 21.027 Totals $0.00 $0.00 $53,798.26 $0.00 $0.00 $0.00 Page 258 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted 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 16,265.69 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $16,265.69 $0.00 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Totals $16,265.69 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $16,265.69 $0.00 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $16,265.69 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 380 - Plugged In Virginia Totals $16,265.69 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 400 - VA Preschool Initiative Grants Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 32-400-61-10-8-180- 71120 Compensation-Instructional Salaries 158,384.46 231,415.90 276,002.09 406,506.00 406,506.00 .00 32-400-61-10-8-180- 71151 Compensation-Instructional Asst .00 68,888.91 59,870.02 90,684.00 85,674.00 (5,010.00) 32-400-61-10-8-180- 71200 Compensation-OT .00 47.32 .00 .00 .00 .00 32-400-61-10-8-180- 71665 Bonus Payments To Teachers 6,192.00 .00 .00 .00 .00 .00 32-400-61-10-8-180- 72100 FICA 12,152.90 21,813.07 24,712.45 38,035.00 37,652.00 (383.00) 32-400-61-10-8-180- 72210 VRS Pension Contribution 20,085.60 21,807.10 23,478.00 24,790.00 24,540.00 (250.00) 32-400-61-10-8-180- 72220 VRS Hybrid Pension Contribution 7,928.82 27,978.80 25,487.20 57,843.00 57,260.00 (583.00) 32-400-61-10-8-180- 72300 Group Health and Dental Insurance 27,333.41 42,499.88 51,113.73 87,538.00 87,538.00 .00 32-400-61-10-8-180- 72400 VRS Group Life Insurance 2,258.67 4,013.66 4,243.14 5,869.00 5,808.00 (61.00) 32-400-61-10-8-180- 72510 Hybrid Disability Insurance 113.58 575.10 413.46 .00 .00 .00 32-400-61-10-8-180- 72750 VRS Retiree Health Care Credit 2,039.56 3,625.14 4,350.87 6,016.00 5,956.00 (60.00) 32-400-61-10-8-180- 73037 Contractual Services - Other .00 899.00 6,817.84 .00 .00 .00 32-400-61-10-8-180- 73255 Professional Development .00 1,831.52 .00 .00 .00 .00 Page 259 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 400 - VA Preschool Initiative Grants Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 32-400-61-10-8-180- 75530 Travel - Other .00 .00 211.38 .00 .00 .00 32-400-61-10-8-180- 76435 Supplies - Instructional .00 .00 43,929.40 .00 .00 .00 32-400-61-10-8-180- 78020 Furniture & Equipment >$5,000 .00 27,606.60 35,232.42 .00 .00 .00 Program 180 - Pre-K Non- Sp Ed Totals $236,489.00 $453,002.00 $555,862.00 $717,281.00 $710,934.00 ($6,347.00) Level 8 - Pre-K Totals $236,489.00 $453,002.00 $555,862.00 $717,281.00 $710,934.00 ($6,347.00) Sub-Function 10 - Classroom Instruction Totals $236,489.00 $453,002.00 $555,862.00 $717,281.00 $710,934.00 ($6,347.00) Function 61 - Instruction Totals $236,489.00 $453,002.00 $555,862.00 $717,281.00 $710,934.00 ($6,347.00) Locations 400 - VA Preschool Initiative Grants Totals $236,489.00 $453,002.00 $555,862.00 $717,281.00 $710,934.00 ($6,347.00) 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 9,561.44 7,406.18 9,846.98 .00 10,500.00 10,500.00 32-420-61-10-2-110- 72100 FICA 731.46 566.57 814.49 .00 820.00 820.00 32-420-61-10-2-110- 73037 Contractual Services - Other .00 .00 .00 .00 1,244.00 1,244.00 32-420-61-10-2-110- 75530 Travel - Other .00 256.32 293.62 .00 1,000.00 1,000.00 32-420-61-10-2-110- 76435 Supplies - Instructional 3,976.79 3,319.52 13,008.11 .00 1,621.00 1,621.00 Program 110 - Regular Instruction Totals $14,269.69 $11,548.59 $23,963.20 $0.00 $15,185.00 $15,185.00 Level 2 - Elementary Totals $14,269.69 $11,548.59 $23,963.20 $0.00 $15,185.00 $15,185.00 Page 260 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 420 - PBIS of the VTSS Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 32-420-61-10-3-110- 71120 Compensation-Instructional Salaries 1,600.00 3,100.00 1,600.00 .00 1,850.00 1,850.00 32-420-61-10-3-110- 72100 FICA 122.40 237.15 122.40 .00 134.00 134.00 32-420-61-10-3-110- 73037 Contractual Services - Other .00 .00 12,500.00 .00 311.00 311.00 32-420-61-10-3-110- 75530 Travel - Other .00 .00 .00 .00 1,000.00 1,000.00 32-420-61-10-3-110- 76435 Supplies - Instructional 205.80 1,126.60 321.20 .00 1,621.00 1,621.00 Program 110 - Regular Instruction Totals $1,928.20 $4,463.75 $14,543.60 $0.00 $4,916.00 $4,916.00 Level 3 - Secondary Totals $1,928.20 $4,463.75 $14,543.60 $0.00 $4,916.00 $4,916.00 Level 4 - Middle Program 110 - Regular Instruction 32-420-61-10-4-110- 71120 Compensation-Instructional Salaries 1,600.00 2,400.00 3,511.53 .00 1,850.00 1,850.00 32-420-61-10-4-110- 72100 FICA 122.40 183.60 268.63 .00 134.00 134.00 32-420-61-10-4-110- 73037 Contractual Services - Other .00 .00 6,799.49 .00 6,000.00 6,000.00 32-420-61-10-4-110- 75530 Travel - Other .00 .00 .00 .00 1,000.00 1,000.00 32-420-61-10-4-110- 76435 Supplies - Instructional 33.66 359.29 614.41 .00 915.00 915.00 Program 110 - Regular Instruction Totals $1,756.06 $2,942.89 $11,194.06 $0.00 $9,899.00 $9,899.00 Level 4 - Middle Totals $1,756.06 $2,942.89 $11,194.06 $0.00 $9,899.00 $9,899.00 Sub-Function 10 - Classroom Instruction Totals $17,953.95 $18,955.23 $49,700.86 $0.00 $30,000.00 $30,000.00 Function 61 - Instruction Totals $17,953.95 $18,955.23 $49,700.86 $0.00 $30,000.00 $30,000.00 Locations 420 - PBIS of the VTSS Totals $17,953.95 $18,955.23 $49,700.86 $0.00 $30,000.00 $30,000.00 Page 261 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 440 - Student Supp & Acad Achievement Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-440-61-10-2-110- 73037 Contractual Services - Other .00 .00 16,596.50 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $16,596.50 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $16,596.50 $0.00 $0.00 $0.00 Level 3 - Secondary Program 110 - Regular Instruction 32-440-61-10-3-110- 73037 Contractual Services - Other .00 .00 1,925.00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $1,925.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $1,925.00 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-440-61-10-4-110- 73037 Contractual Services - Other 23,940.33 16,039.00 16,898.74 59,347.00 49,917.00 (9,430.00) 32-440-61-10-4-110- 76435 Supplies - Instructional 12,249.15 28.47 39.94 529.00 20,740.00 20,211.00 Program 110 - Regular Instruction Totals $36,189.48 $16,067.47 $16,938.68 $59,876.00 $70,657.00 $10,781.00 Program 150 - Other 32-440-61-10-4-150- 71620 Compensation-Extracurricular Supplements 4,168.00 2,084.00 2,813.40 4,168.00 2,397.00 (1,771.00) 32-440-61-10-4-150- 72100 FICA 318.80 159.40 215.19 319.00 183.00 (136.00) Program 150 - Other Totals $4,486.80 $2,243.40 $3,028.59 $4,487.00 $2,580.00 ($1,907.00) Level 4 - Middle Totals $40,676.28 $18,310.87 $19,967.27 $64,363.00 $73,237.00 $8,874.00 Sub-Function 10 - Classroom Instruction Totals $40,676.28 $18,310.87 $38,488.77 $64,363.00 $73,237.00 $8,874.00 Function 61 - Instruction Totals $40,676.28 $18,310.87 $38,488.77 $64,363.00 $73,237.00 $8,874.00 Locations 440 - Student Supp & Acad Achievement Totals $40,676.28 $18,310.87 $38,488.77 $64,363.00 $73,237.00 $8,874.00 Page 262 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 460 - Year Round School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 6 - Summer Program 160 - Summer 32-460-61-10-6-160- 71120 Compensation-Instructional Salaries .00 .00 .00 .00 96,467.00 96,467.00 32-460-61-10-6-160- 72100 FICA .00 .00 .00 .00 7,379.00 7,379.00 32-460-61-10-6-160- 73037 Contractual Services - Other .00 .00 .00 .00 79,621.00 79,621.00 32-460-61-10-6-160- 76435 Supplies - Instructional .00 .00 .00 .00 16,533.00 16,533.00 Program 160 - Summer Totals $0.00 $0.00 $0.00 $0.00 $200,000.00 $200,000.00 Program 161 - Summer Startup 32-460-61-10-6-161- 71120 Compensation-Instructional Salaries .00 .00 .00 234,400.00 .00 (234,400.00) 32-460-61-10-6-161- 72100 FICA .00 .00 .00 17,932.00 .00 (17,932.00) 32-460-61-10-6-161- 73037 Contractual Services - Other .00 .00 .00 22,888.00 .00 (22,888.00) 32-460-61-10-6-161- 76435 Supplies - Instructional .00 .00 .00 24,780.00 .00 (24,780.00) Program 161 - Summer Startup Totals $0.00 $0.00 $0.00 $300,000.00 $0.00 ($300,000.00) Program 162 - Summer Startup Yr 2 32-460-61-10-6-162- 71120 Compensation-Instructional Salaries 88,517.47 .00 .00 .00 .00 .00 32-460-61-10-6-162- 72100 FICA 6,794.34 .00 .00 .00 .00 .00 32-460-61-10-6-162- 73037 Contractual Services - Other 7,046.00 7,931.27 .00 .00 .00 .00 32-460-61-10-6-162- 76435 Supplies - Instructional 76,549.82 .00 .00 .00 .00 .00 Program 162 - Summer Startup Yr 2 Totals $178,907.63 $7,931.27 $0.00 $0.00 $0.00 $0.00 Program 163 - Summer Startup Yr 3 32-460-61-10-6-163- 71120 Compensation-Instructional Salaries 18,216.25 83,583.75 .00 .00 .00 .00 32-460-61-10-6-163- 72100 FICA 1,393.59 6,394.11 .00 .00 .00 .00 32-460-61-10-6-163- 73037 Contractual Services - Other 4,006.50 10,993.50 .00 .00 .00 .00 32-460-61-10-6-163- 76435 Supplies - Instructional 112,420.90 62,991.40 .00 .00 .00 .00 Program 163 - Summer Startup Yr 3 Totals $136,037.24 $163,962.76 $0.00 $0.00 $0.00 $0.00 Page 263 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 460 - Year Round School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 6 - Summer Program 164 - Summer Startup Yr 4 32-460-61-10-6-164- 71120 Compensation-Instructional Salaries .00 14,691.25 87,870.32 .00 .00 .00 32-460-61-10-6-164- 72100 FICA .00 1,123.93 6,663.77 .00 .00 .00 32-460-61-10-6-164- 73037 Contractual Services - Other .00 6,816.73 7,422.00 .00 .00 .00 Program 164 - Summer Startup Yr 4 Totals $0.00 $22,631.91 $101,956.09 $0.00 $0.00 $0.00 Program 168 - Extended School Year-Local Match 32-460-61-10-6-168- 71120 Compensation-Instructional Salaries .00 56,188.66 43,874.31 .00 .00 .00 32-460-61-10-6-168- 72100 FICA .00 3,811.34 2,385.21 .00 .00 .00 Program 168 - Extended School Year-Local Match Totals $0.00 $60,000.00 $46,259.52 $0.00 $0.00 $0.00 Level 6 - Summer Totals $314,944.87 $254,525.94 $148,215.61 $300,000.00 $200,000.00 ($100,000.00) Sub-Function 10 - Classroom Instruction Totals $314,944.87 $254,525.94 $148,215.61 $300,000.00 $200,000.00 ($100,000.00) Function 61 - Instruction Totals $314,944.87 $254,525.94 $148,215.61 $300,000.00 $200,000.00 ($100,000.00) Locations 460 - Year Round School Totals $314,944.87 $254,525.94 $148,215.61 $300,000.00 $200,000.00 ($100,000.00) Locations 500 - CARES GEER 84.425C 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 1,648.50 .00 .00 .00 .00 .00 32-500-64-64-9-420- 72100 FICA 126.11 .00 .00 .00 .00 .00 32-500-64-64-9-420- 75001 Telecom/ Internet Services 450.00 .00 .00 .00 .00 .00 Program 420 - Building Services Totals $2,224.61 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $2,224.61 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 64 - Operation & Maintenance Totals $2,224.61 $0.00 $0.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Totals $2,224.61 $0.00 $0.00 $0.00 $0.00 $0.00 Page 264 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 500 - CARES GEER 84.425C 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 9,295.61 .00 .00 .00 .00 .00 Program 800 - Technology Totals $9,295.61 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $9,295.61 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $9,295.61 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Level 9 - District Wide Program 800 - Technology 32-500-68-21-9-800- 73205 Software Licensing Fees 7,283.50 .00 .00 .00 .00 .00 Program 800 - Technology Totals $7,283.50 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $7,283.50 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Totals $7,283.50 $0.00 $0.00 $0.00 $0.00 $0.00 Function 68 - Technology Totals $16,579.11 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 500 - CARES GEER 84.425C Totals $18,803.72 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 520 - Jobs for VA Graduates-JVG Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 32-520-61-10-3-110- 71120 Compensation-Instructional Salaries 22,280.00 22,280.00 22,280.00 22,280.00 22,280.00 .00 32-520-61-10-3-110- 72100 FICA 1,704.42 1,704.42 1,704.42 1,704.00 1,704.00 .00 32-520-61-10-3-110- 73037 Contractual Services - Other 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 .00 32-520-61-10-3-110- 75530 Travel - Other .00 .00 815.58 816.00 816.00 .00 Page 265 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 520 - Jobs for VA Graduates-JVG Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 32-520-61-10-3-110- 76435 Supplies - Instructional 1,015.58 1,015.58 200.00 200.00 200.00 .00 Program 110 - Regular Instruction Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00 Level 3 - Secondary Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00 Function 61 - Instruction Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00 Locations 520 - Jobs for VA Graduates-JVG Grant Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00 Locations 530 - CRRSA ESSER II 84.425D Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-530-61-10-2-110- 71120 Compensation-Instructional Salaries 34,598.97 .00 .00 .00 .00 .00 32-530-61-10-2-110- 71665 Bonus Payments To Teachers 4,644.00 .00 .00 .00 .00 .00 32-530-61-10-2-110- 72100 FICA 2,973.16 .00 .00 .00 .00 .00 32-530-61-10-2-110- 72210 VRS Pension Contribution 6,812.26 .00 .00 .00 .00 .00 32-530-61-10-2-110- 72300 Group Health and Dental Insurance 4,931.48 .00 .00 .00 .00 .00 32-530-61-10-2-110- 72400 VRS Group Life Insurance 549.22 .00 .00 .00 .00 .00 32-530-61-10-2-110- 72750 VRS Retiree Health Care Credit 495.95 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $55,005.04 $0.00 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $55,005.04 $0.00 $0.00 $0.00 $0.00 $0.00 Page 266 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 530 - CRRSA ESSER II 84.425D Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 32-530-61-10-3-110- 71120 Compensation-Instructional Salaries 36,291.88 .00 .00 .00 .00 .00 32-530-61-10-3-110- 71665 Bonus Payments To Teachers 1,548.00 .00 .00 .00 .00 .00 32-530-61-10-3-110- 72100 FICA 2,523.42 .00 .00 .00 .00 .00 32-530-61-10-3-110- 72210 VRS Pension Contribution 10,773.21 .00 .00 .00 .00 .00 32-530-61-10-3-110- 72300 Group Health and Dental Insurance 9,492.96 .00 .00 .00 .00 .00 32-530-61-10-3-110- 72400 VRS Group Life Insurance 868.56 .00 .00 .00 .00 .00 32-530-61-10-3-110- 72750 VRS Retiree Health Care Credit 784.35 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $62,282.38 $0.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $62,282.38 $0.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-530-61-10-4-110- 71120 Compensation-Instructional Salaries 5,119.14 .00 .00 .00 .00 .00 32-530-61-10-4-110- 71151 Compensation-Instructional Asst 16,411.75 .00 .00 .00 .00 .00 32-530-61-10-4-110- 71665 Bonus Payments To Teachers 1,548.00 .00 .00 .00 .00 .00 32-530-61-10-4-110- 72100 FICA 1,513.93 .00 .00 .00 .00 .00 32-530-61-10-4-110- 72220 VRS Hybrid Pension Contribution 3,706.39 .00 .00 .00 .00 .00 32-530-61-10-4-110- 72300 Group Health and Dental Insurance 7,124.52 .00 .00 .00 .00 .00 32-530-61-10-4-110- 72400 VRS Group Life Insurance 334.89 .00 .00 .00 .00 .00 32-530-61-10-4-110- 72510 Hybrid Disability Insurance 59.49 .00 .00 .00 .00 .00 32-530-61-10-4-110- 72750 VRS Retiree Health Care Credit 302.40 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $36,120.51 $0.00 $0.00 $0.00 $0.00 $0.00 Page 267 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 530 - CRRSA ESSER II 84.425D Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 120 - Special Education 32-530-61-10-4-120- 72100 FICA .01 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $0.01 $0.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $36,120.52 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $153,407.94 $0.00 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $153,407.94 $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 32-530-64-64-9-420- 73180 Repair/Maint - Other Contracted 170,060.85 .00 .00 .00 .00 .00 32-530-64-64-9-420- 78020 Furniture & Equipment >$5,000 61,413.50 1,990.00 .00 .00 .00 .00 Program 420 - Building Services Totals $231,474.35 $1,990.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $231,474.35 $1,990.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 64 - Operation & Maintenance Totals $231,474.35 $1,990.00 $0.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Totals $231,474.35 $1,990.00 $0.00 $0.00 $0.00 $0.00 Locations 530 - CRRSA ESSER II 84.425D Totals $384,882.29 $1,990.00 $0.00 $0.00 $0.00 $0.00 Locations 540 - CRRSA ESSER III 84.425U Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-540-61-10-2-110- 71120 Compensation-Instructional Salaries 350,791.43 286,921.22 6,582.98 .00 .00 .00 32-540-61-10-2-110- 71151 Compensation-Instructional Asst 54,325.09 .00 .00 .00 .00 .00 32-540-61-10-2-110- 71665 Bonus Payments To Teachers 4,644.00 .00 .00 .00 .00 .00 32-540-61-10-2-110- 72100 FICA 30,457.69 21,327.76 504.41 .00 .00 .00 32-540-61-10-2-110- 72210 VRS Pension Contribution 66,360.44 47,656.38 2,039.20 .00 .00 .00 Page 268 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 540 - CRRSA ESSER III 84.425U Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-540-61-10-2-110- 72300 Group Health and Dental Insurance 49,265.27 31,252.24 22.50 .00 .00 .00 32-540-61-10-2-110- 72400 VRS Group Life Insurance 5,350.38 3,842.34 169.33 .00 .00 .00 32-540-61-10-2-110- 72750 VRS Retiree Health Care Credit 4,831.25 3,469.48 173.64 .00 .00 .00 32-540-61-10-2-110- 72800 Termination Pay for Vac/Sick Leave 1,102.67 754.00 .00 .00 .00 .00 32-540-61-10-2-110- 73037 Contractual Services - Other 2,800.00 .00 .00 .00 .00 .00 32-540-61-10-2-110- 76015 Allotment 3,680.27 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $573,608.49 $395,223.42 $9,492.06 $0.00 $0.00 $0.00 Program 120 - Special Education 32-540-61-10-2-120- 71120 Compensation-Instructional Salaries 28,142.52 .00 .00 .00 .00 .00 32-540-61-10-2-120- 71185 Compensation- Speech and Vision Teachers 60,378.60 .00 .00 .00 .00 .00 32-540-61-10-2-120- 71665 Bonus Payments To Teachers 2,941.20 .00 .00 .00 .00 .00 32-540-61-10-2-120- 72100 FICA 6,550.48 .00 .00 .00 .00 .00 32-540-61-10-2-120- 72210 VRS Pension Contribution 4,658.50 .00 .00 .00 .00 .00 32-540-61-10-2-120- 72220 VRS Hybrid Pension Contribution 10,965.30 .00 .00 .00 .00 .00 32-540-61-10-2-120- 72300 Group Health and Dental Insurance 14,681.32 .00 .00 .00 .00 .00 32-540-61-10-2-120- 72400 VRS Group Life Insurance 1,259.70 .00 .00 .00 .00 .00 32-540-61-10-2-120- 72510 Hybrid Disability Insurance 157.00 .00 .00 .00 .00 .00 32-540-61-10-2-120- 72750 VRS Retiree Health Care Credit 1,137.50 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $130,872.12 $0.00 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $704,480.61 $395,223.42 $9,492.06 $0.00 $0.00 $0.00 Page 269 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 540 - CRRSA ESSER III 84.425U Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 32-540-61-10-3-110- 71120 Compensation-Instructional Salaries 150,167.83 110,101.32 7,239.62 .00 .00 .00 32-540-61-10-3-110- 71665 Bonus Payments To Teachers 1,548.00 .00 .00 .00 .00 .00 32-540-61-10-3-110- 72100 FICA 11,071.30 7,968.62 715.26 .00 .00 .00 32-540-61-10-3-110- 72210 VRS Pension Contribution 14,399.19 22,018.44 1,606.53 .00 .00 .00 32-540-61-10-3-110- 72220 VRS Hybrid Pension Contribution 8,854.50 .00 .00 .00 .00 .00 32-540-61-10-3-110- 72300 Group Health and Dental Insurance 14,807.12 17,448.00 1,454.00 .00 .00 .00 32-540-61-10-3-110- 72400 VRS Group Life Insurance 1,874.81 1,775.28 133.40 .00 .00 .00 32-540-61-10-3-110- 72510 Hybrid Disability Insurance 126.80 .00 .00 .00 .00 .00 32-540-61-10-3-110- 72750 VRS Retiree Health Care Credit 1,692.92 1,603.02 136.79 .00 .00 .00 32-540-61-10-3-110- 73037 Contractual Services - Other 11,600.00 2,100.00 .00 .00 .00 .00 32-540-61-10-3-110- 76015 Allotment 1,642.80 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $217,785.27 $163,014.68 $11,285.60 $0.00 $0.00 $0.00 Program 120 - Special Education 32-540-61-10-3-120- 71120 Compensation-Instructional Salaries 56,631.04 .00 .00 .00 .00 .00 32-540-61-10-3-120- 72100 FICA 4,161.07 .00 .00 .00 .00 .00 32-540-61-10-3-120- 72220 VRS Hybrid Pension Contribution 9,394.64 .00 .00 .00 .00 .00 32-540-61-10-3-120- 72300 Group Health and Dental Insurance 6,744.62 .00 630.89 .00 .00 .00 32-540-61-10-3-120- 72400 VRS Group Life Insurance 757.40 .00 .00 .00 .00 .00 32-540-61-10-3-120- 72510 Hybrid Disability Insurance 134.50 .00 .00 .00 .00 .00 32-540-61-10-3-120- 72750 VRS Retiree Health Care Credit 684.00 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $78,507.27 $0.00 $630.89 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $296,292.54 $163,014.68 $11,916.49 $0.00 $0.00 $0.00 Page 270 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 540 - CRRSA ESSER III 84.425U Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 32-540-61-10-4-110- 71120 Compensation-Instructional Salaries 55,234.87 33,298.07 .00 .00 .00 .00 32-540-61-10-4-110- 71151 Compensation-Instructional Asst 11,612.65 .00 .00 .00 .00 .00 32-540-61-10-4-110- 71665 Bonus Payments To Teachers 1,548.00 .00 .00 .00 .00 .00 32-540-61-10-4-110- 72100 FICA 4,672.98 2,525.50 .00 .00 .00 .00 32-540-61-10-4-110- 72210 VRS Pension Contribution 9,781.92 5,603.74 .00 .00 .00 .00 32-540-61-10-4-110- 72220 VRS Hybrid Pension Contribution 909.15 .00 .00 .00 .00 .00 32-540-61-10-4-110- 72300 Group Health and Dental Insurance 2,506.20 .00 .00 .00 .00 .00 32-540-61-10-4-110- 72400 VRS Group Life Insurance 825.88 451.78 .00 .00 .00 .00 32-540-61-10-4-110- 72510 Hybrid Disability Insurance 6.61 .00 .00 .00 .00 .00 32-540-61-10-4-110- 72750 VRS Retiree Health Care Credit 745.77 407.94 .00 .00 .00 .00 32-540-61-10-4-110- 76015 Allotment 2,033.78 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $89,877.81 $42,287.03 $0.00 $0.00 $0.00 $0.00 Program 120 - Special Education 32-540-61-10-4-120- 71120 Compensation-Instructional Salaries 49,485.53 .00 .00 .00 .00 .00 32-540-61-10-4-120- 72100 FICA 3,573.19 .00 .00 .00 .00 .00 32-540-61-10-4-120- 72220 VRS Hybrid Pension Contribution 8,589.70 .00 .00 .00 .00 .00 32-540-61-10-4-120- 72300 Group Health and Dental Insurance 8,703.92 .00 .00 .00 .00 .00 32-540-61-10-4-120- 72400 VRS Group Life Insurance 692.60 .00 .00 .00 .00 .00 32-540-61-10-4-120- 72510 Hybrid Disability Insurance 123.00 .00 .00 .00 .00 .00 32-540-61-10-4-120- 72750 VRS Retiree Health Care Credit 625.40 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $71,793.34 $0.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $161,671.15 $42,287.03 $0.00 $0.00 $0.00 $0.00 Page 271 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 540 - CRRSA ESSER III 84.425U Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 6 - Summer Program 160 - Summer 32-540-61-10-6-160- 71196 Compensation - Summer School Teacher 33,747.01 14,406.30 .00 .00 .00 .00 32-540-61-10-6-160- 72100 FICA 2,581.64 1,102.08 .00 .00 .00 .00 Program 160 - Summer Totals $36,328.65 $15,508.38 $0.00 $0.00 $0.00 $0.00 Level 6 - Summer Totals $36,328.65 $15,508.38 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $1,198,772.95 $616,033.51 $21,408.55 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Level 3 - Secondary Program 110 - Regular Instruction 32-540-61-21-3-110- 71124 Compensation-Guidance Counselors .00 300.00 .00 .00 .00 .00 32-540-61-21-3-110- 72100 FICA .00 22.95 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $322.95 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $322.95 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Totals $0.00 $322.95 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $1,198,772.95 $616,356.46 $21,408.55 $0.00 $0.00 $0.00 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 58,590.00 58,590.00 .00 .00 .00 .00 Program 213 - Information Services Totals $58,590.00 $58,590.00 $0.00 $0.00 $0.00 $0.00 Program 222 - Health Services 32-540-62-62-9-222- 71131 Compensation-School Nurses 63,010.67 67,656.93 8,076.25 .00 .00 .00 32-540-62-62-9-222- 71135 Compensation - Health and Behavioral .00 64,993.40 5,669.84 .00 .00 .00 32-540-62-62-9-222- 71665 Bonus Payments To Teachers 1,548.00 .00 .00 .00 .00 .00 32-540-62-62-9-222- 72100 FICA 4,953.92 10,123.53 1,049.70 .00 .00 .00 32-540-62-62-9-222- 72210 VRS Pension Contribution 10,014.20 21,428.50 1,991.52 .00 .00 .00 Page 272 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 540 - CRRSA ESSER III 84.425U Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 32-540-62-62-9-222- 72300 Group Health and Dental Insurance 398.40 9,460.32 788.36 .00 .00 .00 32-540-62-62-9-222- 72400 VRS Group Life Insurance 807.40 1,727.66 165.37 .00 .00 .00 32-540-62-62-9-222- 72750 VRS Retiree Health Care Credit 729.10 1,560.08 169.58 .00 .00 .00 Program 222 - Health Services Totals $81,461.69 $176,950.42 $17,910.62 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $140,051.69 $235,540.42 $17,910.62 $0.00 $0.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $140,051.69 $235,540.42 $17,910.62 $0.00 $0.00 $0.00 Function 62 - Administration, Attend. & Health Totals $140,051.69 $235,540.42 $17,910.62 $0.00 $0.00 $0.00 Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 320 - Vehicle Operation Services 32-540-63-63-9-320- 71170 Compensation-Bus Drivers 20,594.12 5,108.39 .00 .00 .00 .00 32-540-63-63-9-320- 71665 Bonus Payments To Teachers 1,548.00 .00 .00 .00 .00 .00 32-540-63-63-9-320- 72100 FICA 1,633.85 390.80 .00 .00 .00 .00 32-540-63-63-9-320- 72220 VRS Hybrid Pension Contribution 318.80 .00 .00 .00 .00 .00 32-540-63-63-9-320- 72300 Group Health and Dental Insurance 8,707.28 .00 .00 .00 .00 .00 32-540-63-63-9-320- 72400 VRS Group Life Insurance 217.00 .00 .00 .00 .00 .00 32-540-63-63-9-320- 72510 Hybrid Disability Insurance 85.50 .00 .00 .00 .00 .00 Page 273 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 540 - CRRSA ESSER III 84.425U Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 320 - Vehicle Operation Services 32-540-63-63-9-320- 72750 VRS Retiree Health Care Credit 179.80 .00 .00 .00 .00 .00 Program 320 - Vehicle Operation Services Totals $33,284.35 $5,499.19 $0.00 $0.00 $0.00 $0.00 Program 350 - Bus Regular Purchases 32-540-63-63-9-350- 78030 School Buses and Other Vehicles 73,087.00 .00 .00 .00 .00 .00 Program 350 - Bus Regular Purchases Totals $73,087.00 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $106,371.35 $5,499.19 $0.00 $0.00 $0.00 $0.00 Sub-Function 63 - Pupil Transportation Totals $106,371.35 $5,499.19 $0.00 $0.00 $0.00 $0.00 Function 63 - Pupil Transportation Totals $106,371.35 $5,499.19 $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 32-540-64-64-9-420- 74900 Building Maintenance -City 19,701.56 .00 .00 .00 .00 .00 Program 420 - Building Services Totals $19,701.56 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $19,701.56 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 64 - Operation & Maintenance Totals $19,701.56 $0.00 $0.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Totals $19,701.56 $0.00 $0.00 $0.00 $0.00 $0.00 Page 274 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 540 - CRRSA ESSER III 84.425U Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 32-540-68-10-9-800- 71139 Compensation-ITRT 53,854.00 57,367.28 .00 .00 .00 .00 32-540-68-10-9-800- 71665 Bonus Payments To Teachers 1,548.00 .00 .00 .00 .00 .00 32-540-68-10-9-800- 72100 FICA 4,005.91 4,160.47 .00 .00 .00 .00 32-540-68-10-9-800- 72220 VRS Hybrid Pension Contribution 8,933.90 9,528.50 .00 .00 .00 .00 32-540-68-10-9-800- 72300 Group Health and Dental Insurance 10,277.79 9,615.91 .00 .00 .00 .00 32-540-68-10-9-800- 72400 VRS Group Life Insurance 720.30 768.22 .00 .00 .00 .00 32-540-68-10-9-800- 72510 Hybrid Disability Insurance 127.90 136.48 .00 .00 .00 .00 32-540-68-10-9-800- 72750 VRS Retiree Health Care Credit 650.40 693.70 .00 .00 .00 .00 32-540-68-10-9-800- 76545 Technology Repair and Replace .00 209,718.00 .00 .00 .00 .00 Program 800 - Technology Totals $80,118.20 $291,988.56 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $80,118.20 $291,988.56 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $80,118.20 $291,988.56 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Level 9 - District Wide Program 800 - Technology 32-540-68-21-9-800- 73205 Software Licensing Fees 12,850.50 .00 .00 .00 .00 .00 Program 800 - Technology Totals $12,850.50 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $12,850.50 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Totals $12,850.50 $0.00 $0.00 $0.00 $0.00 $0.00 Function 68 - Technology Totals $92,968.70 $291,988.56 $0.00 $0.00 $0.00 $0.00 Locations 540 - CRRSA ESSER III 84.425U Totals $1,557,866.25 $1,149,384.63 $39,319.17 $0.00 $0.00 $0.00 Page 275 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 570 - ARP Flow Thru 84.027X Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 32-570-61-10-2-120- 71120 Compensation-Instructional Salaries 46,767.90 .00 .00 .00 .00 .00 32-570-61-10-2-120- 71151 Compensation-Instructional Asst 16,952.24 .00 .00 .00 .00 .00 32-570-61-10-2-120- 72100 FICA 4,840.76 .00 .00 .00 .00 .00 32-570-61-10-2-120- 72220 VRS Hybrid Pension Contribution 11,299.96 .00 .00 .00 .00 .00 32-570-61-10-2-120- 72300 Group Health and Dental Insurance 13,179.00 .00 .00 .00 .00 .00 32-570-61-10-2-120- 72400 VRS Group Life Insurance 911.05 .00 .00 .00 .00 .00 32-570-61-10-2-120- 72510 Hybrid Disability Insurance 161.80 .00 .00 .00 .00 .00 32-570-61-10-2-120- 72750 VRS Retiree Health Care Credit 822.61 .00 .00 .00 .00 .00 32-570-61-10-2-120- 73037 Contractual Services - Other 12,840.50 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $107,775.82 $0.00 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $107,775.82 $0.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Program 120 - Special Education 32-570-61-10-3-120- 71120 Compensation-Instructional Salaries 2,500.00 .00 .00 .00 .00 .00 32-570-61-10-3-120- 72100 FICA 191.25 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $2,691.25 $0.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $2,691.25 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $110,467.07 $0.00 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $110,467.07 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 570 - ARP Flow Thru 84.027X Totals $110,467.07 $0.00 $0.00 $0.00 $0.00 $0.00 Page 276 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 582 - Emergency ConnectivityIII 32.009 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 32-582-68-10-9-800- 76545 Technology Repair and Replace .00 30,000.00 .00 .00 .00 .00 Program 800 - Technology Totals $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Function 68 - Technology Totals $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Locations 582 - Emergency ConnectivityIII 32.009 Totals $0.00 $30,000.00 $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 300.00 .00 699.99 .00 .00 .00 Program 110 - Regular Instruction Totals $300.00 $0.00 $699.99 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $300.00 $0.00 $699.99 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $300.00 $0.00 $699.99 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $300.00 $0.00 $699.99 $0.00 $0.00 $0.00 Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 320 - Vehicle Operation Services 32-590-63-63-9-320- 73420 Private Carrier Transportation 88.20 .00 .00 .00 .00 .00 Program 320 - Vehicle Operation Services Totals $88.20 $0.00 $0.00 $0.00 $0.00 $0.00 Page 277 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 590 - ARP Homeless II C&Y 84.425W Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 330 - Transportation Monitoring Svcs 32-590-63-63-9-330- 71172 Compensation-Bus Aides 6,601.45 .00 1,498.44 .00 .00 .00 32-590-63-63-9-330- 72100 FICA 505.01 .00 114.62 .00 .00 .00 32-590-63-63-9-330- 72220 VRS Hybrid Pension Contribution .00 .00 87.14 .00 .00 .00 32-590-63-63-9-330- 72300 Group Health and Dental Insurance .00 .00 2.71 .00 .00 .00 Program 330 - Transportation Monitoring Svcs Totals $7,106.46 $0.00 $1,702.91 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $7,194.66 $0.00 $1,702.91 $0.00 $0.00 $0.00 Sub-Function 63 - Pupil Transportation Totals $7,194.66 $0.00 $1,702.91 $0.00 $0.00 $0.00 Function 63 - Pupil Transportation Totals $7,194.66 $0.00 $1,702.91 $0.00 $0.00 $0.00 Locations 590 - ARP Homeless II C&Y 84.425W Totals $7,494.66 $0.00 $2,402.90 $0.00 $0.00 $0.00 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 1,578.50 3,259.00 .00 .00 .00 .00 32-600-61-10-3-166- 72100 FICA 120.80 249.31 .00 .00 .00 .00 Program 166 - Before and After School Program Totals $1,699.30 $3,508.31 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $1,699.30 $3,508.31 $0.00 $0.00 $0.00 $0.00 Page 278 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 600 - ARP ESSER III Set-Aside 84.425U Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 166 - Before and After School Program 32-600-61-10-4-166- 71120 Compensation-Instructional Salaries 2,447.50 10,648.00 .00 .00 .00 .00 32-600-61-10-4-166- 72100 FICA 187.29 810.89 .00 .00 .00 .00 Program 166 - Before and After School Program Totals $2,634.79 $11,458.89 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $2,634.79 $11,458.89 $0.00 $0.00 $0.00 $0.00 Level 6 - Summer Program 165 - Addressing Unfinished Learning 32-600-61-10-6-165- 71120 Compensation-Instructional Salaries 48,755.00 84,022.68 .00 .00 .00 .00 32-600-61-10-6-165- 72100 FICA 3,729.76 6,593.02 .00 .00 .00 .00 32-600-61-10-6-165- 72210 VRS Pension Contribution .00 4,364.05 .00 .00 .00 .00 32-600-61-10-6-165- 72300 Group Health and Dental Insurance .00 166.00 .00 .00 .00 .00 32-600-61-10-6-165- 72400 VRS Group Life Insurance .00 291.96 .00 .00 .00 .00 32-600-61-10-6-165- 72750 VRS Retiree Health Care Credit .00 263.65 .00 .00 .00 .00 32-600-61-10-6-165- 73037 Contractual Services - Other 33,475.00 45,631.92 14,930.08 .00 .00 .00 Program 165 - Addressing Unfinished Learning Totals $85,959.76 $141,333.28 $14,930.08 $0.00 $0.00 $0.00 Program 167 - Summer Programs 32-600-61-10-6-167- 71120 Compensation-Instructional Salaries .00 92,966.00 57,132.54 .00 .00 .00 32-600-61-10-6-167- 71151 Compensation-Instructional Asst .00 .00 1,005.00 .00 .00 .00 32-600-61-10-6-167- 72100 FICA .00 7,111.96 5,405.01 .00 .00 .00 Program 167 - Summer Programs Totals $0.00 $100,077.96 $63,542.55 $0.00 $0.00 $0.00 Level 6 - Summer Totals $85,959.76 $241,411.24 $78,472.63 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $90,293.85 $256,378.44 $78,472.63 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $90,293.85 $256,378.44 $78,472.63 $0.00 $0.00 $0.00 Locations 600 - ARP ESSER III Set-Aside 84.425U Totals $90,293.85 $256,378.44 $78,472.63 $0.00 $0.00 $0.00 Page 279 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE 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 159,536.15 163,208.85 .00 .00 .00 .00 32-610-64-64-9-420- 78020 Furniture & Equipment >$5,000 232,348.00 144,781.00 .00 .00 .00 .00 Program 420 - Building Services Totals $391,884.15 $307,989.85 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $391,884.15 $307,989.85 $0.00 $0.00 $0.00 $0.00 Sub-Function 64 - Operation & Maintenance Totals $391,884.15 $307,989.85 $0.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Totals $391,884.15 $307,989.85 $0.00 $0.00 $0.00 $0.00 Locations 610 - ARPA CSLFRF Ventilation 21.027 Totals $391,884.15 $307,989.85 $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 19,723.00 .00 .00 .00 .00 .00 Program 420 - Building Services Totals $19,723.00 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $19,723.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 64 - Operation & Maintenance Totals $19,723.00 $0.00 $0.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Totals $19,723.00 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 630 - DCJS Digital Mapping Grant Totals $19,723.00 $0.00 $0.00 $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 20,005.10 .00 .00 .00 .00 .00 32-640-62-62-9-222- 72100 FICA 1,531.80 .00 .00 .00 .00 .00 32-640-62-62-9-222- 72220 VRS Hybrid Pension Contribution 3,164.16 .00 .00 .00 .00 .00 32-640-62-62-9-222- 72300 Group Health and Dental Insurance 3,591.24 .00 .00 .00 .00 .00 Page 280 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 640 - School-Based Health 93.354 Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 32-640-62-62-9-222- 72400 VRS Group Life Insurance 255.12 .00 .00 .00 .00 .00 32-640-62-62-9-222- 72510 Hybrid Disability Insurance 45.32 .00 .00 .00 .00 .00 32-640-62-62-9-222- 72750 VRS Retiree Health Care Credit 230.36 .00 .00 .00 .00 .00 32-640-62-62-9-222- 73037 Contractual Services - Other 750.00 .00 .00 .00 .00 .00 32-640-62-62-9-222- 73255 Professional Development 930.00 19,607.88 .00 .00 .00 .00 32-640-62-62-9-222- 76045 Furniture and Equip <$5,000 1,422.23 28,471.79 .00 .00 .00 .00 Program 222 - Health Services Totals $31,925.33 $48,079.67 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $31,925.33 $48,079.67 $0.00 $0.00 $0.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $31,925.33 $48,079.67 $0.00 $0.00 $0.00 $0.00 Function 62 - Administration, Attend. & Health Totals $31,925.33 $48,079.67 $0.00 $0.00 $0.00 $0.00 Locations 640 - School-Based Health 93.354 Totals $31,925.33 $48,079.67 $0.00 $0.00 $0.00 $0.00 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 16,928.27 .00 .00 .00 .00 .00 Program 222 - Health Services Totals $16,928.27 $0.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $16,928.27 $0.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $16,928.27 $0.00 $0.00 $0.00 $0.00 $0.00 Function 62 - Administration, Attend. & Health Totals $16,928.27 $0.00 $0.00 $0.00 $0.00 $0.00 Locations 650 - Epidem & Lab Capacity 93.323 Totals $16,928.27 $0.00 $0.00 $0.00 $0.00 $0.00 Page 281 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 660 - Community Schools Grant 84.215J Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 32-660-62-62-9-222- 73037 Contractual Services - Other 1,811.72 129,016.64 .00 .00 .00 .00 32-660-62-62-9-222- 76435 Supplies - Instructional .00 2,171.64 .00 .00 .00 .00 Program 222 - Health Services Totals $1,811.72 $131,188.28 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $1,811.72 $131,188.28 $0.00 $0.00 $0.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $1,811.72 $131,188.28 $0.00 $0.00 $0.00 $0.00 Function 62 - Administration, Attend. & Health Totals $1,811.72 $131,188.28 $0.00 $0.00 $0.00 $0.00 Locations 660 - Community Schools Grant 84.215J Totals $1,811.72 $131,188.28 $0.00 $0.00 $0.00 $0.00 Locations 670 - SBMH2-Yr1 84.184H Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 32-670-61-10-3-110- 71665 Bonus Payments To Teachers .00 2,500.00 1,000.00 .00 .00 .00 32-670-61-10-3-110- 72100 FICA .00 191.25 76.50 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $2,691.25 $1,076.50 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $2,691.25 $1,076.50 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $2,691.25 $1,076.50 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 32-670-61-21-2-110- 71124 Compensation-Guidance Counselors .00 36,038.24 .00 37,322.00 .00 (37,322.00) 32-670-61-21-2-110- 71665 Bonus Payments To Teachers .00 12,500.00 2,500.00 .00 2,500.00 2,500.00 32-670-61-21-2-110- 72100 FICA .00 3,291.11 191.25 2,862.00 192.00 (2,670.00) 32-670-61-21-2-110- 72210 VRS Pension Contribution .00 3,632.40 .00 .00 .00 .00 32-670-61-21-2-110- 72220 VRS Hybrid Pension Contribution .00 1,738.80 .00 6,824.00 .00 (6,824.00) Page 282 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 670 - SBMH2-Yr1 84.184H Function 61 - Instruction Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 32-670-61-21-2-110- 72300 Group Health and Dental Insurance .00 4,657.44 .00 .00 .00 .00 32-670-61-21-2-110- 72400 VRS Group Life Insurance .00 433.10 .00 537.00 .00 (537.00) 32-670-61-21-2-110- 72510 Hybrid Disability Insurance .00 24.92 .00 108.00 .00 (108.00) 32-670-61-21-2-110- 72750 VRS Retiree Health Care Credit .00 391.00 .00 550.00 .00 (550.00) 32-670-61-21-2-110- 73037 Contractual Services - Other .00 .00 2,441.34 .00 .00 .00 32-670-61-21-2-110- 75802 Dues .00 250.00 .00 .00 .00 .00 32-670-61-21-2-110- 76435 Supplies - Instructional .00 .00 .00 1,473.00 .00 (1,473.00) Program 110 - Regular Instruction Totals $0.00 $62,957.01 $5,132.59 $49,676.00 $2,692.00 ($46,984.00) Level 2 - Elementary Totals $0.00 $62,957.01 $5,132.59 $49,676.00 $2,692.00 ($46,984.00) Level 3 - Secondary Program 110 - Regular Instruction 32-670-61-21-3-110- 71124 Compensation-Guidance Counselors .00 .00 34,311.60 37,684.00 .00 (37,684.00) 32-670-61-21-3-110- 71665 Bonus Payments To Teachers .00 10,000.00 3,382.36 1,000.00 3,000.00 2,000.00 32-670-61-21-3-110- 72100 FICA .00 765.00 2,721.63 2,889.00 230.00 (2,659.00) 32-670-61-21-3-110- 72220 VRS Hybrid Pension Contribution .00 .00 5,214.66 6,908.00 .00 (6,908.00) 32-670-61-21-3-110- 72300 Group Health and Dental Insurance .00 .00 3,579.53 .00 .00 .00 32-670-61-21-3-110- 72400 VRS Group Life Insurance .00 .00 404.22 542.00 .00 (542.00) 32-670-61-21-3-110- 72510 Hybrid Disability Insurance .00 .00 81.54 109.00 .00 (109.00) 32-670-61-21-3-110- 72750 VRS Retiree Health Care Credit .00 .00 414.46 555.00 .00 (555.00) 32-670-61-21-3-110- 73037 Contractual Services - Other .00 .00 2,620.00 .00 .00 .00 32-670-61-21-3-110- 75802 Dues .00 391.75 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $11,156.75 $52,730.00 $49,687.00 $3,230.00 ($46,457.00) Level 3 - Secondary Totals $0.00 $11,156.75 $52,730.00 $49,687.00 $3,230.00 ($46,457.00) Page 283 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 670 - SBMH2-Yr1 84.184H Function 61 - Instruction Sub-Function 21 - Student Guidance Level 4 - Middle Program 110 - Regular Instruction 32-670-61-21-4-110- 71124 Compensation-Guidance Counselors .00 .00 11,428.29 12,561.00 13,268.00 707.00 32-670-61-21-4-110- 71665 Bonus Payments To Teachers .00 7,500.00 1,778.64 .00 1,500.00 1,500.00 32-670-61-21-4-110- 72100 FICA .00 573.75 909.76 963.00 963.00 .00 32-670-61-21-4-110- 72220 VRS Hybrid Pension Contribution .00 .00 1,731.06 2,302.00 2,395.00 93.00 32-670-61-21-4-110- 72300 Group Health and Dental Insurance .00 .00 1,186.93 .00 1,959.00 1,959.00 32-670-61-21-4-110- 72400 VRS Group Life Insurance .00 .00 134.22 181.00 188.00 7.00 32-670-61-21-4-110- 72510 Hybrid Disability Insurance .00 .00 27.07 36.00 38.00 2.00 32-670-61-21-4-110- 72750 VRS Retiree Health Care Credit .00 .00 137.58 185.00 193.00 8.00 32-670-61-21-4-110- 73037 Contractual Services - Other .00 .00 3,600.00 .00 .00 .00 32-670-61-21-4-110- 75802 Dues .00 136.75 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $8,210.50 $20,933.55 $16,228.00 $20,504.00 $4,276.00 Level 4 - Middle Totals $0.00 $8,210.50 $20,933.55 $16,228.00 $20,504.00 $4,276.00 Sub-Function 21 - Student Guidance Totals $0.00 $82,324.26 $78,796.14 $115,591.00 $26,426.00 ($89,165.00) Sub-Function 22 - Student Social Worker Level 2 - Elementary Program 110 - Regular Instruction 32-670-61-22-2-110- 71120 Compensation-Instructional Salaries .00 9,090.42 13,887.14 15,337.00 15,337.00 .00 32-670-61-22-2-110- 71665 Bonus Payments To Teachers .00 5,000.00 1,871.52 .00 2,500.00 2,500.00 32-670-61-22-2-110- 72100 FICA .00 1,070.06 1,184.32 1,159.00 1,159.00 .00 32-670-61-22-2-110- 72210 VRS Pension Contribution .00 1,371.98 1,948.90 2,615.00 2,615.00 .00 32-670-61-22-2-110- 72300 Group Health and Dental Insurance .00 1,193.15 1,723.81 1,903.00 1,904.00 1.00 32-670-61-22-2-110- 72400 VRS Group Life Insurance .00 110.60 161.82 222.00 223.00 1.00 Page 284 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 670 - SBMH2-Yr1 84.184H Function 61 - Instruction Sub-Function 22 - Student Social Worker Level 2 - Elementary Program 110 - Regular Instruction 32-670-61-22-2-110- 72750 VRS Retiree Health Care Credit .00 99.91 166.01 220.00 220.00 .00 Program 110 - Regular Instruction Totals $0.00 $17,936.12 $20,943.52 $21,456.00 $23,958.00 $2,502.00 Program 120 - Special Education 32-670-61-22-2-120- 71120 Compensation-Instructional Salaries .00 5,977.28 8,927.57 9,860.00 9,860.00 .00 32-670-61-22-2-120- 71665 Bonus Payments To Teachers .00 .00 232.20 .00 .00 .00 32-670-61-22-2-120- 72100 FICA .00 452.11 686.70 745.00 745.00 .00 32-670-61-22-2-120- 72210 VRS Pension Contribution .00 909.06 1,252.89 1,681.00 1,681.00 .00 32-670-61-22-2-120- 72300 Group Health and Dental Insurance .00 784.56 1,108.19 1,224.00 1,224.00 .00 32-670-61-22-2-120- 72400 VRS Group Life Insurance .00 73.32 104.07 140.00 140.00 .00 32-670-61-22-2-120- 72750 VRS Retiree Health Care Credit .00 66.18 106.67 143.00 143.00 .00 Program 120 - Special Education Totals $0.00 $8,262.51 $12,418.29 $13,793.00 $13,793.00 $0.00 Level 2 - Elementary Totals $0.00 $26,198.63 $33,361.81 $35,249.00 $37,751.00 $2,502.00 Level 3 - Secondary Program 110 - Regular Instruction 32-670-61-22-3-110- 71120 Compensation-Instructional Salaries .00 8,592.36 11,903.42 13,146.00 52,949.00 39,803.00 32-670-61-22-3-110- 71665 Bonus Payments To Teachers .00 2,500.00 309.60 .00 .00 .00 32-670-61-22-3-110- 72100 FICA .00 841.25 915.51 993.00 3,851.00 2,858.00 32-670-61-22-3-110- 72210 VRS Pension Contribution .00 1,338.31 1,670.55 2,242.00 2,242.00 .00 32-670-61-22-3-110- 72220 VRS Hybrid Pension Contribution .00 .00 .00 .00 7,185.00 7,185.00 32-670-61-22-3-110- 72300 Group Health and Dental Insurance .00 1,127.78 1,477.58 1,632.00 7,446.00 5,814.00 32-670-61-22-3-110- 72400 VRS Group Life Insurance .00 107.89 138.75 186.00 750.00 564.00 Page 285 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 670 - SBMH2-Yr1 84.184H Function 61 - Instruction Sub-Function 22 - Student Social Worker Level 3 - Secondary Program 110 - Regular Instruction 32-670-61-22-3-110- 72750 VRS Retiree Health Care Credit .00 97.46 142.29 190.00 769.00 579.00 Program 110 - Regular Instruction Totals $0.00 $14,605.05 $16,557.70 $18,389.00 $75,192.00 $56,803.00 Program 120 - Special Education 32-670-61-22-3-120- 71120 Compensation-Instructional Salaries .00 5,977.28 8,927.57 9,860.00 9,860.00 .00 32-670-61-22-3-120- 71665 Bonus Payments To Teachers .00 .00 232.20 .00 .00 .00 32-670-61-22-3-120- 72100 FICA .00 452.17 692.79 745.00 1,387.00 642.00 32-670-61-22-3-120- 72210 VRS Pension Contribution .00 909.11 1,252.89 1,681.00 1,681.00 .00 32-670-61-22-3-120- 72300 Group Health and Dental Insurance .00 784.53 1,108.09 1,224.00 1,224.00 .00 32-670-61-22-3-120- 72400 VRS Group Life Insurance .00 73.31 104.07 140.00 140.00 .00 32-670-61-22-3-120- 72750 VRS Retiree Health Care Credit .00 66.07 106.76 143.00 143.00 .00 Program 120 - Special Education Totals $0.00 $8,262.47 $12,424.37 $13,793.00 $14,435.00 $642.00 Level 3 - Secondary Totals $0.00 $22,867.52 $28,982.07 $32,182.00 $89,627.00 $57,445.00 Sub-Function 22 - Student Social Worker Totals $0.00 $49,066.15 $62,343.88 $67,431.00 $127,378.00 $59,947.00 Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 2 - Elementary Program 120 - Special Education 32-670-61-31-2-120- 71110 Compensation-Administrative .00 13,262.92 .00 .00 .00 .00 32-670-61-31-2-120- 72100 FICA .00 1,014.50 .00 .00 .00 .00 32-670-61-31-2-120- 72210 VRS Pension Contribution .00 2,204.50 .00 .00 .00 .00 32-670-61-31-2-120- 72400 VRS Group Life Insurance .00 177.50 .00 .00 .00 .00 Page 286 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 670 - SBMH2-Yr1 84.184H Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 2 - Elementary Program 120 - Special Education 32-670-61-31-2-120- 72750 VRS Retiree Health Care Credit .00 160.00 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $16,819.42 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $16,819.42 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Program 120 - Special Education 32-670-61-31-3-120- 71110 Compensation-Administrative .00 13,262.91 .00 .00 .00 .00 32-670-61-31-3-120- 72100 FICA .00 1,014.50 .00 .00 .00 .00 32-670-61-31-3-120- 72210 VRS Pension Contribution .00 2,204.50 .00 .00 .00 .00 32-670-61-31-3-120- 72400 VRS Group Life Insurance .00 177.50 .00 .00 .00 .00 32-670-61-31-3-120- 72750 VRS Retiree Health Care Credit .00 160.00 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $16,819.41 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $16,819.41 $0.00 $0.00 $0.00 $0.00 Sub-Function 31 - Instr. Sup. - Improve. of Instr. Totals $0.00 $33,638.83 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $167,720.49 $142,216.52 $183,022.00 $153,804.00 ($29,218.00) Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 212 - Exec Admin Services 32-670-62-62-9-212- 73035 Consultants .00 39,090.00 31,920.08 11,642.00 20,419.00 8,777.00 Page 287 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 670 - SBMH2-Yr1 84.184H Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 212 - Exec Admin Services 32-670-62-62-9-212- 75530 Travel - Other .00 .00 .00 3,700.00 .00 (3,700.00) Program 212 - Exec Admin Services Totals $0.00 $39,090.00 $31,920.08 $15,342.00 $20,419.00 $5,077.00 Program 223 - Psych Services 32-670-62-62-9-223- 71655 Compensation - Stipends For PD .00 6,450.00 1,950.00 .00 3,000.00 3,000.00 32-670-62-62-9-223- 71665 Bonus Payments To Teachers .00 7,500.00 1,500.00 .00 .00 .00 32-670-62-62-9-223- 72100 FICA .00 1,067.27 263.99 .00 .00 .00 32-670-62-62-9-223- 75530 Travel - Other .00 15,049.72 5,517.75 7,000.00 10,000.00 3,000.00 32-670-62-62-9-223- 76435 Supplies - Instructional .00 .00 2,095.14 .00 1,700.00 1,700.00 Program 223 - Psych Services Totals $0.00 $30,066.99 $11,326.88 $7,000.00 $14,700.00 $7,700.00 Level 9 - District Wide Totals $0.00 $69,156.99 $43,246.96 $22,342.00 $35,119.00 $12,777.00 Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $69,156.99 $43,246.96 $22,342.00 $35,119.00 $12,777.00 Function 62 - Administration, Attend. & Health Totals $0.00 $69,156.99 $43,246.96 $22,342.00 $35,119.00 $12,777.00 Function 68 - Technology Sub-Function 21 - Student Guidance Level 9 - District Wide Program 800 - Technology 32-670-68-21-9-800- 71665 Bonus Payments To Teachers .00 2,500.00 1,000.00 1,000.00 1,000.00 .00 32-670-68-21-9-800- 72100 FICA .00 191.25 76.50 77.00 77.00 .00 Program 800 - Technology Totals $0.00 $2,691.25 $1,076.50 $1,077.00 $1,077.00 $0.00 Level 9 - District Wide Totals $0.00 $2,691.25 $1,076.50 $1,077.00 $1,077.00 $0.00 Sub-Function 21 - Student Guidance Totals $0.00 $2,691.25 $1,076.50 $1,077.00 $1,077.00 $0.00 Function 68 - Technology Totals $0.00 $2,691.25 $1,076.50 $1,077.00 $1,077.00 $0.00 Page 288 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 670 - SBMH2-Yr1 84.184H Totals $0.00 $239,568.73 $186,539.98 $206,441.00 $190,000.00 ($16,441.00) Locations 680 - ALL in Tutoring Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-680-61-10-2-110- 71120 Compensation-Instructional Salaries .00 162,565.66 280,774.98 .00 .00 .00 32-680-61-10-2-110- 71665 Bonus Payments To Teachers .00 .00 6,192.00 .00 .00 .00 32-680-61-10-2-110- 72100 FICA .00 12,028.39 21,323.95 .00 .00 .00 32-680-61-10-2-110- 72210 VRS Pension Contribution .00 20,830.20 37,487.30 .00 .00 .00 32-680-61-10-2-110- 72220 VRS Hybrid Pension Contribution .00 5,829.05 .00 .00 .00 .00 32-680-61-10-2-110- 72300 Group Health and Dental Insurance .00 20,275.02 35,141.04 .00 .00 .00 32-680-61-10-2-110- 72400 VRS Group Life Insurance .00 2,149.39 3,112.90 .00 .00 .00 32-680-61-10-2-110- 72510 Hybrid Disability Insurance .00 83.45 .00 .00 .00 .00 32-680-61-10-2-110- 72750 VRS Retiree Health Care Credit .00 1,940.88 3,192.10 .00 .00 .00 32-680-61-10-2-110- 76130 Textbooks .00 247,715.61 82,350.00 .00 .00 .00 32-680-61-10-2-110- 76435 Supplies - Instructional .00 1,915.24 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $475,332.89 $469,574.27 $0.00 $0.00 $0.00 Program 120 - Special Education 32-680-61-10-2-120- 71146 Compensation - ELL .00 33,287.40 .00 .00 .00 .00 32-680-61-10-2-120- 72100 FICA .00 2,548.21 .00 .00 .00 .00 32-680-61-10-2-120- 72220 VRS Hybrid Pension Contribution .00 5,732.93 .00 .00 .00 .00 32-680-61-10-2-120- 72400 VRS Group Life Insurance .00 462.22 .00 .00 .00 .00 32-680-61-10-2-120- 72510 Hybrid Disability Insurance .00 82.07 .00 .00 .00 .00 32-680-61-10-2-120- 72750 VRS Retiree Health Care Credit .00 417.40 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $42,530.23 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $517,863.12 $469,574.27 $0.00 $0.00 $0.00 Page 289 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 680 - ALL in Tutoring Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 32-680-61-10-3-110- 71120 Compensation-Instructional Salaries .00 1,800.00 1,653.75 .00 .00 .00 32-680-61-10-3-110- 72100 FICA .00 137.70 126.52 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $1,937.70 $1,780.27 $0.00 $0.00 $0.00 Program 121 - Alternative Education 32-680-61-10-3-121- 71120 Compensation-Instructional Salaries .00 41,926.86 .00 .00 .00 .00 32-680-61-10-3-121- 72100 FICA .00 3,149.99 .00 .00 .00 .00 32-680-61-10-3-121- 72210 VRS Pension Contribution .00 6,501.73 .00 .00 .00 .00 32-680-61-10-3-121- 72300 Group Health and Dental Insurance .00 5,884.02 .00 .00 .00 .00 32-680-61-10-3-121- 72400 VRS Group Life Insurance .00 524.22 .00 .00 .00 .00 32-680-61-10-3-121- 72750 VRS Retiree Health Care Credit .00 473.34 .00 .00 .00 .00 Program 121 - Alternative Education Totals $0.00 $58,460.16 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $60,397.86 $1,780.27 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-680-61-10-4-110- 71120 Compensation-Instructional Salaries .00 38,670.90 1,478.75 .00 .00 .00 32-680-61-10-4-110- 72100 FICA .00 2,797.65 113.13 .00 .00 .00 32-680-61-10-4-110- 72210 VRS Pension Contribution .00 4,166.05 .00 .00 .00 .00 32-680-61-10-4-110- 72300 Group Health and Dental Insurance .00 232.40 .00 .00 .00 .00 32-680-61-10-4-110- 72400 VRS Group Life Insurance .00 395.75 .00 .00 .00 .00 32-680-61-10-4-110- 72750 VRS Retiree Health Care Credit .00 357.35 .00 .00 .00 .00 32-680-61-10-4-110- 76435 Supplies - Instructional .00 4,528.76 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $51,148.86 $1,591.88 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $51,148.86 $1,591.88 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $629,409.84 $472,946.42 $0.00 $0.00 $0.00 Page 290 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 680 - ALL in Tutoring Function 61 - Instruction Sub-Function 22 - Student Social Worker Level 2 - Elementary Program 110 - Regular Instruction 32-680-61-22-2-110- 71120 Compensation-Instructional Salaries .00 12,304.51 139.44 .00 .00 .00 32-680-61-22-2-110- 72100 FICA .00 945.17 10.65 .00 .00 .00 32-680-61-22-2-110- 72210 VRS Pension Contribution .00 2,118.66 .00 .00 .00 .00 32-680-61-22-2-110- 72400 VRS Group Life Insurance .00 170.82 .00 .00 .00 .00 32-680-61-22-2-110- 72750 VRS Retiree Health Care Credit .00 154.26 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $15,693.42 $150.09 $0.00 $0.00 $0.00 Program 120 - Special Education 32-680-61-22-2-120- 71120 Compensation-Instructional Salaries .00 8,193.01 92.93 .00 .00 .00 32-680-61-22-2-120- 72100 FICA .00 629.32 7.12 .00 .00 .00 32-680-61-22-2-120- 72210 VRS Pension Contribution .00 1,412.40 .00 .00 .00 .00 32-680-61-22-2-120- 72400 VRS Group Life Insurance .00 113.88 .00 .00 .00 .00 32-680-61-22-2-120- 72750 VRS Retiree Health Care Credit .00 102.84 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $10,451.45 $100.05 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $26,144.87 $250.14 $0.00 $0.00 $0.00 Level 3 - Secondary Program 110 - Regular Instruction 32-680-61-22-3-110- 71120 Compensation-Instructional Salaries .00 12,289.51 139.44 .00 .00 .00 32-680-61-22-3-110- 72100 FICA .00 944.00 10.66 .00 .00 .00 32-680-61-22-3-110- 72210 VRS Pension Contribution .00 2,118.66 .00 .00 .00 .00 32-680-61-22-3-110- 72400 VRS Group Life Insurance .00 170.82 .00 .00 .00 .00 32-680-61-22-3-110- 72750 VRS Retiree Health Care Credit .00 154.26 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $15,677.25 $150.10 $0.00 $0.00 $0.00 Page 291 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 680 - ALL in Tutoring Function 61 - Instruction Sub-Function 22 - Student Social Worker Level 3 - Secondary Program 120 - Special Education 32-680-61-22-3-120- 71120 Compensation-Instructional Salaries .00 8,193.01 92.93 .00 .00 .00 32-680-61-22-3-120- 72100 FICA .00 629.44 7.12 .00 .00 .00 32-680-61-22-3-120- 72210 VRS Pension Contribution .00 1,412.40 .00 .00 .00 .00 32-680-61-22-3-120- 72400 VRS Group Life Insurance .00 113.88 .00 .00 .00 .00 32-680-61-22-3-120- 72750 VRS Retiree Health Care Credit .00 102.78 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $10,451.51 $100.05 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $26,128.76 $250.15 $0.00 $0.00 $0.00 Sub-Function 22 - Student Social Worker Totals $0.00 $52,273.63 $500.29 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $681,683.47 $473,446.71 $0.00 $0.00 $0.00 Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 320 - Vehicle Operation Services 32-680-63-63-9-320- 71170 Compensation-Bus Drivers .00 189.00 .00 .00 .00 .00 32-680-63-63-9-320- 72100 FICA .00 14.46 .00 .00 .00 .00 Program 320 - Vehicle Operation Services Totals $0.00 $203.46 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $203.46 $0.00 $0.00 $0.00 $0.00 Sub-Function 63 - Pupil Transportation Totals $0.00 $203.46 $0.00 $0.00 $0.00 $0.00 Function 63 - Pupil Transportation Totals $0.00 $203.46 $0.00 $0.00 $0.00 $0.00 Locations 680 - ALL in Tutoring Totals $0.00 $681,886.93 $473,446.71 $0.00 $0.00 $0.00 Page 292 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 690 - Education-Homeless C&Y 84.196A Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-690-61-10-2-110- 73037 Contractual Services - Other .00 16.67 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $16.67 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $16.67 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Program 110 - Regular Instruction 32-690-61-10-3-110- 73037 Contractual Services - Other .00 16.67 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $16.67 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $16.67 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-690-61-10-4-110- 73037 Contractual Services - Other .00 16.66 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $16.66 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $16.66 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $50.00 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $50.00 $0.00 $0.00 $0.00 $0.00 Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 330 - Transportation Monitoring Svcs 32-690-63-63-9-330- 71172 Compensation-Bus Aides .00 2,740.36 .00 .00 .00 .00 Page 293 of 310 FY 27 Grant Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 32 - School Grants Fund EXPENSE Locations 690 - Education-Homeless C&Y 84.196A Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 330 - Transportation Monitoring Svcs 32-690-63-63-9-330- 72100 FICA .00 209.64 .00 .00 .00 .00 Program 330 - Transportation Monitoring Svcs Totals $0.00 $2,950.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $2,950.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 63 - Pupil Transportation Totals $0.00 $2,950.00 $0.00 $0.00 $0.00 $0.00 Function 63 - Pupil Transportation Totals $0.00 $2,950.00 $0.00 $0.00 $0.00 $0.00 Locations 690 - Education-Homeless C&Y 84.196A Totals $0.00 $3,000.00 $0.00 $0.00 $0.00 $0.00 EXPENSE TOTALS $5,627,389.48 $5,180,804.54 $3,367,790.87 $3,614,257.00 $3,528,821.00 ($85,436.00) Fund 32 - School Grants Fund Totals REVENUE TOTALS $5,627,389.48 $5,180,804.54 $3,367,790.87 $3,614,257.00 $3,528,821.00 ($85,436.00) EXPENSE TOTALS $5,627,389.48 $5,180,804.54 $3,367,790.87 $3,614,257.00 $3,528,821.00 ($85,436.00) Fund 32 - School Grants Fund Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $5,627,389.48 $5,180,804.54 $3,367,790.87 $3,614,257.00 $3,528,821.00 ($85,436.00) EXPENSE GRAND TOTALS $5,627,389.48 $5,180,804.54 $3,367,790.87 $3,614,257.00 $3,528,821.00 ($85,436.00) Net Grand Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Page 294 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund REVENUE Locations 111 - Salem High School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-111-65-65-9-510- 61116 State School Meals Expansion-Lunch 1,704.00 1,852.40 2,771.20 .00 .00 .00 33-111-65-65-9-510- 61117 State School Meals Expansion-Breakfast 312.60 462.90 791.40 .00 .00 .00 33-111-65-65-9-510- 61118 State School Lunch Program 5,352.09 4,506.79 4,287.10 2,356.00 .00 (2,356.00) 33-111-65-65-9-510- 61351 State School Breakfast Incentive Grant 5,989.14 2,643.30 3,069.98 4,408.00 4,408.00 .00 33-111-65-65-9-510- 62360 Natl School Lunch Program 10.555 249,519.68 234,065.55 253,404.29 490,260.00 483,368.00 (6,892.00) 33-111-65-65-9-510- 62365 Supply Chain Assistance 10.555 22,668.88 17,407.76 .00 .00 .00 .00 33-111-65-65-9-510- 62370 Pandemic EBT Local Admin Cost Grant 10.649 3,135.00 3,256.00 .00 .00 .00 .00 33-111-65-65-9-510- 62390 School Breakfast Program 10.553 52,639.83 54,762.64 55,630.23 .00 .00 .00 33-111-65-65-9-510- 62395 Federal Aid - Commodities 34,301.94 26,432.10 59,030.56 32,484.00 32,484.00 .00 33-111-65-65-9-510- 63010 Appropriated from Fund Balance .00 .00 .00 30,000.00 30,000.00 .00 33-111-65-65-9-510- 63030 Sale of Breakfasts 5,034.39 5,297.64 6,878.02 12,910.00 18,188.00 5,278.00 33-111-65-65-9-510- 63035 Sale of Lunches 105,646.55 105,131.40 117,353.79 123,285.00 133,474.00 10,189.00 33-111-65-65-9-510- 63036 Sale - A La Carte 104,310.10 121,915.89 101,466.75 91,018.00 68,678.00 (22,340.00) 33-111-65-65-9-510- 63037 Sale - Adult 4,728.50 5,374.87 4,320.27 7,396.00 7,178.00 (218.00) 33-111-65-65-9-510- 63040 Rebate Income 1,169.12 463.96 444.02 300.00 300.00 .00 33-111-65-65-9-510- 63045 Catering/Special Events 9,733.78 14,392.45 13,477.28 10,296.00 15,998.00 5,702.00 33-111-65-65-9-510- 63050 Miscellaneous Income .00 1.85 9,374.67 .00 .00 .00 33-111-65-65-9-510- 63801 Interest Income 6,733.74 8,075.84 6,566.14 1,000.00 1,000.00 .00 Page 295 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund REVENUE Locations 111 - Salem High School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-111-65-65-9-510- 69999 Contingencies .00 .00 .00 25,000.00 25,000.00 .00 Program 510 - School Food Services Totals $612,979.34 $606,043.34 $638,865.70 $830,713.00 $820,076.00 ($10,637.00) Level 9 - District Wide Totals $612,979.34 $606,043.34 $638,865.70 $830,713.00 $820,076.00 ($10,637.00) Sub-Function 65 - Food Services Totals $612,979.34 $606,043.34 $638,865.70 $830,713.00 $820,076.00 ($10,637.00) Function 65 - Food Services Totals $612,979.34 $606,043.34 $638,865.70 $830,713.00 $820,076.00 ($10,637.00) Locations 111 - Salem High School Totals $612,979.34 $606,043.34 $638,865.70 $830,713.00 $820,076.00 ($10,637.00) Locations 112 - Andrew Lewis Middle School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-112-65-65-9-510- 61116 State School Meals Expansion-Lunch 2,026.40 1,968.80 2,418.40 .00 .00 .00 33-112-65-65-9-510- 61117 State School Meals Expansion-Breakfast 403.80 678.30 558.30 .00 .00 .00 33-112-65-65-9-510- 61118 State School Lunch Program 4,429.32 4,506.79 4,287.10 2,356.00 .00 (2,356.00) 33-112-65-65-9-510- 61351 State School Breakfast Incentive Grant 4,658.21 2,290.75 3,069.98 4,408.00 4,408.00 .00 33-112-65-65-9-510- 62360 Natl School Lunch Program 10.555 257,317.07 300,175.22 318,812.99 356,758.00 352,373.00 (4,385.00) 33-112-65-65-9-510- 62365 Supply Chain Assistance 10.555 23,653.87 18,164.61 .00 .00 .00 .00 33-112-65-65-9-510- 62390 School Breakfast Program 10.553 42,421.53 71,093.10 72,282.40 .00 .00 .00 33-112-65-65-9-510- 62395 Federal Aid - Commodities 38,620.35 27,190.52 41,350.90 35,389.00 35,389.00 .00 33-112-65-65-9-510- 63030 Sale of Breakfasts 5,705.56 6,985.22 7,986.51 9,411.00 13,259.00 3,848.00 33-112-65-65-9-510- 63035 Sale of Lunches 106,161.20 101,797.62 105,105.35 89,874.00 97,302.00 7,428.00 Page 296 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund REVENUE Locations 112 - Andrew Lewis Middle School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-112-65-65-9-510- 63036 Sale - A La Carte 77,266.05 76,627.46 75,406.00 66,352.00 50,066.00 (16,286.00) 33-112-65-65-9-510- 63037 Sale - Adult 3,458.60 3,299.04 1,412.81 5,392.00 5,233.00 (159.00) 33-112-65-65-9-510- 63040 Rebate Income 1,169.12 463.96 444.01 300.00 300.00 .00 33-112-65-65-9-510- 63045 Catering/Special Events .00 .00 175.00 .00 .00 .00 33-112-65-65-9-510- 63050 Miscellaneous Income 469.00 .00 2,519.40 .00 .00 .00 33-112-65-65-9-510- 63801 Interest Income 6,733.74 8,075.81 6,566.18 1,000.00 1,000.00 .00 33-112-65-65-9-510- 69999 Contingencies .00 .00 .00 25,000.00 25,000.00 .00 Program 510 - School Food Services Totals $574,493.82 $623,317.20 $642,395.33 $596,240.00 $584,330.00 ($11,910.00) Level 9 - District Wide Totals $574,493.82 $623,317.20 $642,395.33 $596,240.00 $584,330.00 ($11,910.00) Sub-Function 65 - Food Services Totals $574,493.82 $623,317.20 $642,395.33 $596,240.00 $584,330.00 ($11,910.00) Function 65 - Food Services Totals $574,493.82 $623,317.20 $642,395.33 $596,240.00 $584,330.00 ($11,910.00) Locations 112 - Andrew Lewis Middle School Totals $574,493.82 $623,317.20 $642,395.33 $596,240.00 $584,330.00 ($11,910.00) 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 2,399.22 2,523.80 2,400.77 1,216.00 .00 (1,216.00) 33-113-65-65-9-510- 61351 State School Breakfast Incentive Grant 5,656.39 3,700.51 3,069.98 2,201.00 2,201.00 .00 33-113-65-65-9-510- 62360 Natl School Lunch Program 10.555 214,904.23 206,348.77 215,663.83 167,589.00 165,635.00 (1,954.00) 33-113-65-65-9-510- 62365 Supply Chain Assistance 10.555 15,769.75 12,109.74 .00 .00 .00 .00 Page 297 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund REVENUE Locations 113 - Carver Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-113-65-65-9-510- 62390 School Breakfast Program 10.553 75,118.54 65,078.60 69,564.17 .00 .00 .00 33-113-65-65-9-510- 62395 Federal Aid - Commodities 31,887.75 26,974.75 29,626.47 29,562.00 29,562.00 .00 33-113-65-65-9-510- 62397 Summer Food Service Program 10.559 .00 .00 .00 113,916.00 113,916.00 .00 33-113-65-65-9-510- 63010 Appropriated from Fund Balance .00 .00 .00 35,000.00 35,000.00 .00 33-113-65-65-9-510- 63018 Inception of Lease - Other Financing Source .00 .00 23,652.84 .00 .00 .00 33-113-65-65-9-510- 63030 Sale of Breakfasts .00 .00 .00 4,424.00 6,233.00 1,809.00 33-113-65-65-9-510- 63035 Sale of Lunches 8.60 33.18 .00 42,246.00 45,738.00 3,492.00 33-113-65-65-9-510- 63036 Sale - A La Carte 8,602.78 10,235.11 9,008.91 31,189.00 23,534.00 (7,655.00) 33-113-65-65-9-510- 63037 Sale - Adult 916.05 1,427.75 1,302.71 2,534.00 2,460.00 (74.00) 33-113-65-65-9-510- 63040 Rebate Income 1,184.14 463.95 444.01 300.00 300.00 .00 33-113-65-65-9-510- 63045 Catering/Special Events 187.50 .00 .00 .00 .00 .00 33-113-65-65-9-510- 63050 Miscellaneous Income .95 .00 .00 .00 .00 .00 33-113-65-65-9-510- 63801 Interest Income 6,733.74 8,075.81 6,566.18 1,000.00 1,000.00 .00 33-113-65-65-9-510- 69999 Contingencies .00 .00 .00 25,000.00 25,000.00 .00 Program 510 - School Food Services Totals $363,369.64 $336,971.97 $361,299.87 $456,177.00 $450,579.00 ($5,598.00) Level 9 - District Wide Totals $363,369.64 $336,971.97 $361,299.87 $456,177.00 $450,579.00 ($5,598.00) Sub-Function 65 - Food Services Totals $363,369.64 $336,971.97 $361,299.87 $456,177.00 $450,579.00 ($5,598.00) Function 65 - Food Services Totals $363,369.64 $336,971.97 $361,299.87 $456,177.00 $450,579.00 ($5,598.00) Locations 113 - Carver Elementary Totals $363,369.64 $336,971.97 $361,299.87 $456,177.00 $450,579.00 ($5,598.00) Page 298 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund REVENUE Locations 114 - West Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-114-65-65-9-510- 61116 State School Meals Expansion-Lunch 664.40 368.80 939.60 .00 .00 .00 33-114-65-65-9-510- 61117 State School Meals Expansion-Breakfast 324.00 194.40 434.40 .00 .00 .00 33-114-65-65-9-510- 61118 State School Lunch Program 2,030.10 1,802.71 1,886.32 1,216.00 .00 (1,216.00) 33-114-65-65-9-510- 61351 State School Breakfast Incentive Grant 4,990.99 2,290.75 2,167.06 2,201.00 2,201.00 .00 33-114-65-65-9-510- 62360 Natl School Lunch Program 10.555 91,687.21 90,434.45 92,774.96 159,879.00 158,070.00 (1,809.00) 33-114-65-65-9-510- 62365 Supply Chain Assistance 10.555 10,841.08 8,325.45 .00 .00 .00 .00 33-114-65-65-9-510- 62390 School Breakfast Program 10.553 36,140.26 39,537.32 39,888.38 .00 .00 .00 33-114-65-65-9-510- 62395 Federal Aid - Commodities 29,904.39 26,194.86 23,969.55 26,655.00 26,655.00 .00 33-114-65-65-9-510- 62400 NSLP Equipment Grant 10.579 .00 14,611.93 .00 .00 .00 .00 33-114-65-65-9-510- 63018 Inception of Lease - Other Financing Source .00 .00 4,644.73 .00 .00 .00 33-114-65-65-9-510- 63030 Sale of Breakfasts 9,586.35 9,327.96 12,360.12 4,222.00 5,948.00 1,726.00 33-114-65-65-9-510- 63035 Sale of Lunches 49,897.32 54,119.05 54,391.55 40,316.00 43,649.00 3,333.00 33-114-65-65-9-510- 63036 Sale - A La Carte 21,069.84 26,056.19 28,391.55 29,764.00 22,459.00 (7,305.00) 33-114-65-65-9-510- 63037 Sale - Adult 3,263.44 3,525.41 1,251.88 2,419.00 2,347.00 (72.00) 33-114-65-65-9-510- 63040 Rebate Income 1,169.14 463.96 444.01 300.00 300.00 .00 33-114-65-65-9-510- 63045 Catering/Special Events .00 .00 28.20 .00 .00 .00 33-114-65-65-9-510- 63801 Interest Income 6,733.74 8,075.81 6,566.18 1,000.00 1,000.00 .00 33-114-65-65-9-510- 69999 Contingencies .00 .00 .00 25,000.00 25,000.00 .00 Program 510 - School Food Services Totals $268,302.26 $285,329.05 $270,138.49 $292,972.00 $287,629.00 ($5,343.00) Level 9 - District Wide Totals $268,302.26 $285,329.05 $270,138.49 $292,972.00 $287,629.00 ($5,343.00) Sub-Function 65 - Food Services Totals $268,302.26 $285,329.05 $270,138.49 $292,972.00 $287,629.00 ($5,343.00) Function 65 - Food Services Totals $268,302.26 $285,329.05 $270,138.49 $292,972.00 $287,629.00 ($5,343.00) Locations 114 - West Salem Elementary Totals $268,302.26 $285,329.05 $270,138.49 $292,972.00 $287,629.00 ($5,343.00) Page 299 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund REVENUE Locations 115 - South Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-115-65-65-9-510- 61116 State School Meals Expansion-Lunch 1,429.60 1,157.60 1,357.20 .00 .00 .00 33-115-65-65-9-510- 61117 State School Meals Expansion-Breakfast 578.10 410.10 533.10 .00 .00 .00 33-115-65-65-9-510- 61118 State School Lunch Program 1,845.55 1,982.99 1,886.32 1,216.00 .00 (1,216.00) 33-115-65-65-9-510- 61351 State School Breakfast Incentive Grant 4,658.21 1,762.20 1,444.66 2,201.00 2,201.00 .00 33-115-65-65-9-510- 62360 Natl School Lunch Program 10.555 106,972.33 94,594.50 97,796.53 145,271.00 143,736.00 (1,535.00) 33-115-65-65-9-510- 62365 Supply Chain Assistance 10.555 13,134.55 10,596.02 .00 .00 .00 .00 33-115-65-65-9-510- 62390 School Breakfast Program 10.553 30,557.28 27,834.27 29,931.21 .00 .00 .00 33-115-65-65-9-510- 62395 Federal Aid - Commodities 29,462.83 26,195.19 23,382.31 26,417.00 26,417.00 .00 33-115-65-65-9-510- 63030 Sale of Breakfasts 6,109.34 7,501.25 8,160.68 3,839.00 5,409.00 1,570.00 33-115-65-65-9-510- 63035 Sale of Lunches 42,804.78 48,759.03 52,956.87 36,661.00 39,691.00 3,030.00 33-115-65-65-9-510- 63036 Sale - A La Carte 16,080.38 19,566.34 11,392.51 27,065.00 20,422.00 (6,643.00) 33-115-65-65-9-510- 63037 Sale - Adult 2,758.73 2,082.49 1,715.11 2,199.00 2,134.00 (65.00) 33-115-65-65-9-510- 63040 Rebate Income 1,175.39 463.96 444.01 300.00 300.00 .00 33-115-65-65-9-510- 63050 Miscellaneous Income .00 .00 152.28 .00 .00 .00 33-115-65-65-9-510- 63801 Interest Income 6,733.74 8,075.81 6,566.18 1,000.00 1,000.00 .00 33-115-65-65-9-510- 69999 Contingencies .00 .00 .00 25,000.00 25,000.00 .00 Program 510 - School Food Services Totals $264,300.81 $250,981.75 $237,718.97 $271,169.00 $266,310.00 ($4,859.00) Level 9 - District Wide Totals $264,300.81 $250,981.75 $237,718.97 $271,169.00 $266,310.00 ($4,859.00) Sub-Function 65 - Food Services Totals $264,300.81 $250,981.75 $237,718.97 $271,169.00 $266,310.00 ($4,859.00) Function 65 - Food Services Totals $264,300.81 $250,981.75 $237,718.97 $271,169.00 $266,310.00 ($4,859.00) Locations 115 - South Salem Elementary Totals $264,300.81 $250,981.75 $237,718.97 $271,169.00 $266,310.00 ($4,859.00) Page 300 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund REVENUE Locations 116 - East Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-116-65-65-9-510- 61118 State School Lunch Program 2,399.22 2,704.07 2,400.77 1,216.00 .00 (1,216.00) 33-116-65-65-9-510- 61351 State School Breakfast Incentive Grant 7,320.08 4,934.05 5,237.22 2,201.00 2,201.00 .00 33-116-65-65-9-510- 62360 Natl School Lunch Program 10.555 178,467.09 186,281.25 197,937.11 148,517.00 146,921.00 (1,596.00) 33-116-65-65-9-510- 62365 Supply Chain Assistance 10.555 12,490.55 9,082.31 .00 .00 .00 .00 33-116-65-65-9-510- 62366 Fresh Fruit and Vegetables 10.582 .00 .00 25,055.23 .00 .00 .00 33-116-65-65-9-510- 62390 School Breakfast Program 10.553 91,290.71 97,317.64 106,428.77 .00 .00 .00 33-116-65-65-9-510- 62395 Federal Aid - Commodities 30,426.71 26,195.19 32,399.83 27,636.00 27,636.00 .00 33-116-65-65-9-510- 63010 Appropriated from Fund Balance .00 .00 .00 35,000.00 35,000.00 .00 33-116-65-65-9-510- 63018 Inception of Lease - Other Financing Source .00 .00 4,644.73 .00 .00 .00 33-116-65-65-9-510- 63030 Sale of Breakfasts 37.94 .00 .00 3,924.00 5,528.00 1,604.00 33-116-65-65-9-510- 63035 Sale of Lunches 187.34 .00 .00 37,473.00 40,570.00 3,097.00 33-116-65-65-9-510- 63036 Sale - A La Carte 12,697.02 8,012.98 6,124.98 27,665.00 20,875.00 (6,790.00) 33-116-65-65-9-510- 63037 Sale - Adult 2,990.18 2,920.65 2,373.69 2,248.00 2,182.00 (66.00) 33-116-65-65-9-510- 63040 Rebate Income 1,169.14 463.96 444.01 300.00 300.00 .00 33-116-65-65-9-510- 63801 Interest Income 6,733.67 8,075.78 6,566.18 1,000.00 1,000.00 .00 33-116-65-65-9-510- 69999 Contingencies .00 .00 .00 25,000.00 25,000.00 .00 Program 510 - School Food Services Totals $346,209.65 $345,987.88 $389,612.52 $312,180.00 $307,213.00 ($4,967.00) Level 9 - District Wide Totals $346,209.65 $345,987.88 $389,612.52 $312,180.00 $307,213.00 ($4,967.00) Sub-Function 65 - Food Services Totals $346,209.65 $345,987.88 $389,612.52 $312,180.00 $307,213.00 ($4,967.00) Function 65 - Food Services Totals $346,209.65 $345,987.88 $389,612.52 $312,180.00 $307,213.00 ($4,967.00) Locations 116 - East Salem Elementary Totals $346,209.65 $345,987.88 $389,612.52 $312,180.00 $307,213.00 ($4,967.00) REVENUE TOTALS $2,429,655.52 $2,448,631.19 $2,540,030.88 $2,759,451.00 $2,716,137.00 ($43,314.00) Page 301 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund EXPENSE Locations 111 - Salem High School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-111-65-65-9-510- 71192 Compensation-Cafeteria 216,548.30 178,272.70 217,528.92 330,923.00 346,381.00 15,458.00 33-111-65-65-9-510- 71200 Compensation-OT 3,765.61 .00 .00 3,500.00 3,500.00 .00 33-111-65-65-9-510- 71520 Compensation-Substitutes .00 .00 .00 1,000.00 .00 (1,000.00) 33-111-65-65-9-510- 71665 Bonus Payments To Teachers 6,192.00 .00 1,548.00 .00 .00 .00 33-111-65-65-9-510- 72100 FICA 19,977.88 13,962.18 28,423.24 84,502.00 65,028.00 (19,474.00) 33-111-65-65-9-510- 72210 VRS Pension Contribution 7,433.83 2,850.05 2,694.48 2,818.00 2,824.00 6.00 33-111-65-65-9-510- 72300 Group Health and Dental Insurance 43,313.83 33,221.45 18,567.97 23,564.00 24,742.00 1,178.00 33-111-65-65-9-510- 72400 VRS Group Life Insurance 1,165.83 593.32 382.18 283.00 291.00 8.00 33-111-65-65-9-510- 72750 VRS Retiree Health Care Credit 991.33 491.42 359.56 266.00 274.00 8.00 33-111-65-65-9-510- 73020 Commodity Storage Services 3,483.28 2,793.93 2,894.37 4,000.00 4,000.00 .00 33-111-65-65-9-510- 73037 Contractual Services - Other 17,936.58 19,387.76 26,750.05 27,291.00 45,194.00 17,903.00 33-111-65-65-9-510- 73178 Repair/Maint - POS Terminals 8,600.43 8,485.98 2,703.00 13,230.00 13,892.00 662.00 33-111-65-65-9-510- 73180 Repair/Maint - Other Contracted 15,760.13 47,711.73 (2,045.68)10,000.00 9,121.00 (879.00) 33-111-65-65-9-510- 74330 Indirect costs .00 .00 81,371.99 .00 .00 .00 33-111-65-65-9-510- 76055 Machines, Equipment and Tools <$5,000 4,018.56 .00 .00 .00 .00 .00 33-111-65-65-9-510- 76088 Special Events Costs .00 .00 .00 9,009.00 7,199.00 (1,810.00) 33-111-65-65-9-510- 76110 Supplies - Operational 18,311.40 30,673.55 28,689.31 22,228.00 22,818.00 590.00 33-111-65-65-9-510- 76120 Food Products 178,135.11 154,706.25 267,756.27 298,641.00 306,876.00 8,235.00 33-111-65-65-9-510- 76530 Computer Supplies 1,133.13 .00 .00 .00 .00 .00 33-111-65-65-9-510- 76550 Uniforms 1,107.72 595.49 799.71 2,573.00 1,667.00 (906.00) 33-111-65-65-9-510- 78020 Furniture & Equipment >$5,000 119,084.80 28,861.00 .00 30,000.00 30,000.00 .00 Page 302 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund EXPENSE Locations 111 - Salem High School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-111-65-65-9-510- 79999 Contingencies .00 .00 .00 25,000.00 25,000.00 .00 Program 510 - School Food Services Totals $666,959.75 $522,606.81 $678,423.37 $888,828.00 $908,807.00 $19,979.00 Level 9 - District Wide Totals $666,959.75 $522,606.81 $678,423.37 $888,828.00 $908,807.00 $19,979.00 Sub-Function 65 - Food Services Totals $666,959.75 $522,606.81 $678,423.37 $888,828.00 $908,807.00 $19,979.00 Function 65 - Food Services Totals $666,959.75 $522,606.81 $678,423.37 $888,828.00 $908,807.00 $19,979.00 Locations 111 - Salem High School Totals $666,959.75 $522,606.81 $678,423.37 $888,828.00 $908,807.00 $19,979.00 Locations 112 - Andrew Lewis Middle School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-112-65-65-9-510- 71192 Compensation-Cafeteria 176,446.25 167,478.46 210,690.04 254,011.00 236,696.00 (17,315.00) 33-112-65-65-9-510- 71200 Compensation-OT .00 .00 .00 2,000.00 2,000.00 .00 33-112-65-65-9-510- 71520 Compensation-Substitutes .00 .00 .00 729.00 .00 (729.00) 33-112-65-65-9-510- 71665 Bonus Payments To Teachers 1,548.00 .00 1,548.00 .00 .00 .00 33-112-65-65-9-510- 72100 FICA 13,762.69 13,614.22 20,929.31 62,536.00 46,153.00 (16,383.00) 33-112-65-65-9-510- 72210 VRS Pension Contribution 2,465.12 2,494.19 2,500.86 2,965.00 1,960.00 (1,005.00) 33-112-65-65-9-510- 72300 Group Health and Dental Insurance 20,654.38 25,838.90 12,545.86 14,181.00 14,890.00 709.00 33-112-65-65-9-510- 72400 VRS Group Life Insurance 324.60 344.88 318.40 331.00 .00 (331.00) 33-112-65-65-9-510- 72750 VRS Retiree Health Care Credit 268.90 285.72 299.50 311.00 .00 (311.00) 33-112-65-65-9-510- 73020 Commodity Storage Services 4,829.22 7,206.87 6,014.88 4,000.00 4,000.00 .00 33-112-65-65-9-510- 73037 Contractual Services - Other 17,963.50 19,360.70 18,845.37 19,895.00 32,946.00 13,051.00 33-112-65-65-9-510- 73178 Repair/Maint - POS Terminals 7,985.67 7,736.48 2,541.01 9,645.00 10,127.00 482.00 33-112-65-65-9-510- 73180 Repair/Maint - Other Contracted 12,511.54 28,872.97 3,041.54 8,000.00 6,649.00 (1,351.00) Page 303 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-112-65-65-9-510- 74330 Indirect costs .00 .00 56,878.65 .00 .00 .00 33-112-65-65-9-510- 76055 Machines, Equipment and Tools <$5,000 7,760.00 .00 .00 .00 .00 .00 33-112-65-65-9-510- 76110 Supplies - Operational 13,596.60 15,015.10 23,334.28 16,204.00 16,635.00 431.00 33-112-65-65-9-510- 76120 Food Products 200,561.26 165,002.43 187,563.23 243,910.00 244,744.00 834.00 33-112-65-65-9-510- 76530 Computer Supplies 1,133.13 .00 .00 .00 .00 .00 33-112-65-65-9-510- 76550 Uniforms 523.03 576.57 799.71 1,875.00 1,215.00 (660.00) 33-112-65-65-9-510- 78020 Furniture & Equipment >$5,000 .00 33,969.50 .00 .00 .00 .00 33-112-65-65-9-510- 79999 Contingencies .00 .00 .00 25,000.00 25,000.00 .00 Program 510 - School Food Services Totals $482,333.89 $487,796.99 $547,850.64 $665,593.00 $643,015.00 ($22,578.00) Level 9 - District Wide Totals $482,333.89 $487,796.99 $547,850.64 $665,593.00 $643,015.00 ($22,578.00) Sub-Function 65 - Food Services Totals $482,333.89 $487,796.99 $547,850.64 $665,593.00 $643,015.00 ($22,578.00) Function 65 - Food Services Totals $482,333.89 $487,796.99 $547,850.64 $665,593.00 $643,015.00 ($22,578.00) Locations 112 - Andrew Lewis Middle School Totals $482,333.89 $487,796.99 $547,850.64 $665,593.00 $643,015.00 ($22,578.00) 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 137,518.82 131,108.56 157,135.13 110,470.00 115,521.00 5,051.00 33-113-65-65-9-510- 71200 Compensation-OT .00 .00 .00 1,500.00 1,500.00 .00 33-113-65-65-9-510- 71520 Compensation-Substitutes .00 .00 .00 343.00 .00 (343.00) 33-113-65-65-9-510- 72100 FICA 16,787.74 11,648.95 15,895.49 28,755.00 22,064.00 (6,691.00) 33-113-65-65-9-510- 72210 VRS Pension Contribution 2,000.02 2,000.01 1,534.96 1,960.00 1,960.00 .00 33-113-65-65-9-510- 72300 Group Health and Dental Insurance 11,258.58 16,726.36 2,921.26 2,653.00 2,786.00 133.00 Page 304 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund EXPENSE Locations 113 - Carver Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-113-65-65-9-510- 73020 Commodity Storage Services 1,841.38 2,034.61 1,718.58 2,000.00 2,000.00 .00 33-113-65-65-9-510- 73037 Contractual Services - Other 17,909.50 19,279.80 18,558.38 9,352.00 15,487.00 6,135.00 33-113-65-65-9-510- 73161 Lease Offset .00 .00 (5,100.00).00 .00 .00 33-113-65-65-9-510- 73178 Repair/Maint - POS Terminals 7,994.68 7,538.46 1,709.01 4,534.00 4,760.00 226.00 33-113-65-65-9-510- 73180 Repair/Maint - Other Contracted 15,407.45 10,541.72 6,529.12 8,000.00 3,125.00 (4,875.00) 33-113-65-65-9-510- 74330 Indirect costs .00 .00 24,493.35 .00 .00 .00 33-113-65-65-9-510- 76055 Machines, Equipment and Tools <$5,000 1,940.00 .00 .00 .00 .00 .00 33-113-65-65-9-510- 76110 Supplies - Operational 13,471.28 14,951.12 19,778.35 7,617.00 7,819.00 202.00 33-113-65-65-9-510- 76120 Food Products 165,597.88 153,517.07 134,382.47 78,154.00 68,440.00 (9,714.00) 33-113-65-65-9-510- 76530 Computer Supplies 1,133.13 .00 .00 .00 .00 .00 33-113-65-65-9-510- 76550 Uniforms 59.11 529.88 799.71 882.00 571.00 (311.00) 33-113-65-65-9-510- 78020 Furniture & Equipment >$5,000 .00 .00 .00 35,000.00 35,000.00 .00 33-113-65-65-9-510- 78070 Inception of Lease - Capital Outlay .00 .00 23,652.84 .00 .00 .00 33-113-65-65-9-510- 79400 Lease Obligation Principal .00 .00 4,451.51 .00 .00 .00 33-113-65-65-9-510- 79410 Lease Obligation Interest .00 .00 648.49 .00 .00 .00 33-113-65-65-9-510- 79999 Contingencies .00 .00 .00 25,000.00 25,000.00 .00 Program 510 - School Food Services Totals $392,919.57 $369,876.54 $409,108.65 $316,220.00 $306,033.00 ($10,187.00) Level 9 - District Wide Totals $392,919.57 $369,876.54 $409,108.65 $316,220.00 $306,033.00 ($10,187.00) Sub-Function 65 - Food Services Totals $392,919.57 $369,876.54 $409,108.65 $316,220.00 $306,033.00 ($10,187.00) Function 65 - Food Services Totals $392,919.57 $369,876.54 $409,108.65 $316,220.00 $306,033.00 ($10,187.00) Locations 113 - Carver Elementary Totals $392,919.57 $369,876.54 $409,108.65 $316,220.00 $306,033.00 ($10,187.00) Page 305 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund EXPENSE Locations 114 - West Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-114-65-65-9-510- 71192 Compensation-Cafeteria 113,331.42 113,460.02 129,670.58 105,792.00 110,612.00 4,820.00 33-114-65-65-9-510- 71200 Compensation-OT .00 .00 .00 1,500.00 1,500.00 .00 33-114-65-65-9-510- 71520 Compensation-Substitutes .00 .00 .00 327.00 .00 (327.00) 33-114-65-65-9-510- 72100 FICA 11,942.90 10,366.84 12,323.51 27,475.00 21,089.00 (6,386.00) 33-114-65-65-9-510- 72210 VRS Pension Contribution 2,000.02 2,000.01 1,534.96 1,960.00 1,960.00 .00 33-114-65-65-9-510- 72300 Group Health and Dental Insurance 11,800.04 13,385.65 2,086.54 2,547.00 2,674.00 127.00 33-114-65-65-9-510- 73020 Commodity Storage Services 1,715.26 1,564.29 1,422.00 2,000.00 2,000.00 .00 33-114-65-65-9-510- 73037 Contractual Services - Other 17,909.72 19,252.80 17,431.78 8,925.00 14,779.00 5,854.00 33-114-65-65-9-510- 73161 Lease Offset .00 .00 (2,400.00).00 .00 .00 33-114-65-65-9-510- 73178 Repair/Maint - POS Terminals 7,589.70 7,538.41 1,709.01 4,326.00 4,543.00 217.00 33-114-65-65-9-510- 73180 Repair/Maint - Other Contracted 4,315.84 12,899.18 2,946.40 7,000.00 2,983.00 (4,017.00) 33-114-65-65-9-510- 74330 Indirect costs .00 .00 25,275.47 .00 .00 .00 33-114-65-65-9-510- 76055 Machines, Equipment and Tools <$5,000 1,940.00 .00 .00 .00 .00 .00 33-114-65-65-9-510- 76110 Supplies - Operational 13,312.97 14,742.49 13,384.49 7,269.00 7,462.00 193.00 33-114-65-65-9-510- 76120 Food Products 155,297.98 150,155.54 108,723.31 105,186.00 95,044.00 (10,142.00) 33-114-65-65-9-510- 76530 Computer Supplies 1,133.13 .00 .00 .00 .00 .00 33-114-65-65-9-510- 76550 Uniforms 59.13 549.13 799.70 841.00 545.00 (296.00) 33-114-65-65-9-510- 78020 Furniture & Equipment >$5,000 .00 15,411.18 .00 .00 .00 .00 33-114-65-65-9-510- 78070 Inception of Lease - Capital Outlay .00 .00 4,644.73 .00 .00 .00 33-114-65-65-9-510- 79400 Lease Obligation Principal .00 .00 2,285.53 .00 .00 .00 33-114-65-65-9-510- 79410 Lease Obligation Interest .00 .00 114.47 .00 .00 .00 Page 306 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund EXPENSE Locations 114 - West Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-114-65-65-9-510- 79999 Contingencies .00 .00 .00 25,000.00 25,000.00 .00 Program 510 - School Food Services Totals $342,348.11 $361,325.54 $321,952.48 $300,148.00 $290,191.00 ($9,957.00) Level 9 - District Wide Totals $342,348.11 $361,325.54 $321,952.48 $300,148.00 $290,191.00 ($9,957.00) Sub-Function 65 - Food Services Totals $342,348.11 $361,325.54 $321,952.48 $300,148.00 $290,191.00 ($9,957.00) Function 65 - Food Services Totals $342,348.11 $361,325.54 $321,952.48 $300,148.00 $290,191.00 ($9,957.00) Locations 114 - West Salem Elementary Totals $342,348.11 $361,325.54 $321,952.48 $300,148.00 $290,191.00 ($9,957.00) 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 106,806.50 109,824.40 133,911.10 121,229.00 126,370.00 5,141.00 33-115-65-65-9-510- 71200 Compensation-OT .00 .00 .00 1,500.00 1,500.00 .00 33-115-65-65-9-510- 71520 Compensation-Substitutes .00 .00 .00 297.00 .00 (297.00) 33-115-65-65-9-510- 71665 Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 33-115-65-65-9-510- 72100 FICA 11,746.93 10,366.93 12,541.17 26,909.00 21,160.00 (5,749.00) 33-115-65-65-9-510- 72210 VRS Pension Contribution 2,079.46 2,000.01 2,036.86 2,830.00 2,837.00 7.00 33-115-65-65-9-510- 72300 Group Health and Dental Insurance 12,134.12 13,385.77 7,467.48 4,122.00 4,328.00 206.00 33-115-65-65-9-510- 72400 VRS Group Life Insurance 55.44 .00 165.42 287.00 296.00 9.00 33-115-65-65-9-510- 72750 VRS Retiree Health Care Credit 45.92 .00 155.64 270.00 278.00 8.00 33-115-65-65-9-510- 73020 Commodity Storage Services 1,679.56 1,545.48 1,371.33 2,000.00 2,000.00 .00 33-115-65-65-9-510- 73037 Contractual Services - Other 17,909.50 19,279.80 17,405.66 8,115.00 13,439.00 5,324.00 33-115-65-65-9-510- 73178 Repair/Maint - POS Terminals 8,399.66 7,538.44 1,709.01 3,934.00 4,131.00 197.00 33-115-65-65-9-510- 73180 Repair/Maint - Other Contracted 6,922.51 13,413.39 10,497.83 6,000.00 2,712.00 (3,288.00) Page 307 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund EXPENSE Locations 115 - South Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-115-65-65-9-510- 74330 Indirect costs .00 .00 23,699.44 .00 .00 .00 33-115-65-65-9-510- 76055 Machines, Equipment and Tools <$5,000 1,940.00 1,005.00 .00 .00 .00 .00 33-115-65-65-9-510- 76110 Supplies - Operational 12,953.69 14,795.15 11,670.25 6,610.00 6,785.00 175.00 33-115-65-65-9-510- 76120 Food Products 153,004.92 153,317.71 106,059.65 95,359.00 84,407.00 (10,952.00) 33-115-65-65-9-510- 76530 Computer Supplies 1,133.13 .00 .00 .00 .00 .00 33-115-65-65-9-510- 76550 Uniforms 184.58 519.23 799.71 765.00 496.00 (269.00) 33-115-65-65-9-510- 78020 Furniture & Equipment >$5,000 .00 12,215.50 .00 .00 .00 .00 33-115-65-65-9-510- 79999 Contingencies .00 .00 .00 25,000.00 25,000.00 .00 Program 510 - School Food Services Totals $336,995.92 $359,206.81 $331,038.55 $305,227.00 $295,739.00 ($9,488.00) Level 9 - District Wide Totals $336,995.92 $359,206.81 $331,038.55 $305,227.00 $295,739.00 ($9,488.00) Sub-Function 65 - Food Services Totals $336,995.92 $359,206.81 $331,038.55 $305,227.00 $295,739.00 ($9,488.00) Function 65 - Food Services Totals $336,995.92 $359,206.81 $331,038.55 $305,227.00 $295,739.00 ($9,488.00) Locations 115 - South Salem Elementary Totals $336,995.92 $359,206.81 $331,038.55 $305,227.00 $295,739.00 ($9,488.00) 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 119,450.50 118,091.51 153,839.11 98,898.00 103,378.00 4,480.00 33-116-65-65-9-510- 71200 Compensation-OT 117.25 .00 .00 1,500.00 1,500.00 .00 33-116-65-65-9-510- 71520 Compensation-Substitutes .00 .00 .00 304.00 .00 (304.00) 33-116-65-65-9-510- 72100 FICA 11,936.00 10,366.96 15,213.51 25,589.00 19,653.00 (5,936.00) 33-116-65-65-9-510- 72210 VRS Pension Contribution 2,000.02 2,000.01 1,534.96 1,960.00 1,960.00 .00 33-116-65-65-9-510- 72300 Group Health and Dental Insurance 11,109.64 13,385.77 2,243.06 2,619.00 2,750.00 131.00 Page 308 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund EXPENSE Locations 116 - East Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-116-65-65-9-510- 73020 Commodity Storage Services 1,655.16 1,595.64 1,561.07 2,000.00 2,000.00 .00 33-116-65-65-9-510- 73037 Contractual Services - Other 17,936.50 19,279.70 18,153.34 8,295.00 13,737.00 5,442.00 33-116-65-65-9-510- 73161 Lease Offset .00 .00 (2,400.00).00 .00 .00 33-116-65-65-9-510- 73178 Repair/Maint - POS Terminals 7,589.68 7,538.45 1,917.01 4,021.00 4,222.00 201.00 33-116-65-65-9-510- 73180 Repair/Maint - Other Contracted 14,953.45 10,348.12 6,393.14 7,000.00 2,772.00 (4,228.00) 33-116-65-65-9-510- 74330 Indirect costs .00 .00 25,275.47 .00 .00 .00 33-116-65-65-9-510- 76055 Machines, Equipment and Tools <$5,000 1,940.00 6,145.00 .00 .00 .00 .00 33-116-65-65-9-510- 76110 Supplies - Operational 13,852.74 14,153.89 17,119.15 6,756.00 6,936.00 180.00 33-116-65-65-9-510- 76120 Food Products 158,010.48 150,728.40 146,962.13 63,711.00 52,937.00 (10,774.00) 33-116-65-65-9-510- 76530 Computer Supplies 1,133.13 .00 .00 .00 .00 .00 33-116-65-65-9-510- 76550 Uniforms 331.39 519.24 799.71 782.00 507.00 (275.00) 33-116-65-65-9-510- 78020 Furniture & Equipment >$5,000 .00 .00 4,545.58 35,000.00 35,000.00 .00 33-116-65-65-9-510- 78070 Inception of Lease - Capital Outlay .00 .00 4,644.73 .00 .00 .00 33-116-65-65-9-510- 79400 Lease Obligation Principal .00 .00 2,285.53 .00 .00 .00 33-116-65-65-9-510- 79410 Lease Obligation Interest .00 .00 114.47 .00 .00 .00 33-116-65-65-9-510- 79999 Contingencies .00 .00 .00 25,000.00 25,000.00 .00 Program 510 - School Food Services Totals $362,015.94 $354,152.69 $400,201.97 $283,435.00 $272,352.00 ($11,083.00) Level 9 - District Wide Totals $362,015.94 $354,152.69 $400,201.97 $283,435.00 $272,352.00 ($11,083.00) Sub-Function 65 - Food Services Totals $362,015.94 $354,152.69 $400,201.97 $283,435.00 $272,352.00 ($11,083.00) Page 309 of 310 FY 27 Cafeteria Budget for Adoption Budget Year 2027 G/L Account Account Description 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2027 City Council/Board Approval Difference Vs Adopted Fund 33 - School Cafeteria Fund EXPENSE Locations 116 - East Salem Elementary Function 65 - Food Services Totals $362,015.94 $354,152.69 $400,201.97 $283,435.00 $272,352.00 ($11,083.00) Locations 116 - East Salem Elementary Totals $362,015.94 $354,152.69 $400,201.97 $283,435.00 $272,352.00 ($11,083.00) EXPENSE TOTALS $2,583,573.18 $2,454,965.38 $2,688,575.66 $2,759,451.00 $2,716,137.00 ($43,314.00) Fund 33 - School Cafeteria Fund Totals REVENUE TOTALS $2,429,655.52 $2,448,631.19 $2,540,030.88 $2,759,451.00 $2,716,137.00 ($43,314.00) EXPENSE TOTALS $2,583,573.18 $2,454,965.38 $2,688,575.66 $2,759,451.00 $2,716,137.00 ($43,314.00) Fund 33 - School Cafeteria Fund Totals ($153,917.66)($6,334.19)($148,544.78)$0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $2,429,655.52 $2,448,631.19 $2,540,030.88 $2,759,451.00 $2,716,137.00 ($43,314.00) EXPENSE GRAND TOTALS $2,583,573.18 $2,454,965.38 $2,688,575.66 $2,759,451.00 $2,716,137.00 ($43,314.00) Net Grand Totals ($153,917.66)($6,334.19)($148,544.78)$0.00 $0.00 $0.00 Page 310 of 310