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4/11/2022 - City Council - Agenda -Regular
City Counci l Meeting AGENDA Monday, April 11, 2022, 6:30 P M Work S es s io n 6:00 P.M. C ouncil C hambers C onference R oom, C ity Hall, 114 North Broad S treet, S alem, Virginia 24153 R egular S ession 6:30 P.M. C ouncil C hambers , C ity Hall, 114 North Broad S treet, S alem, Virginia 24153 WORK SE SSI ON 1.C all to Order A.Roll Call 2.New Business A.Discussion I tems Moyer Sports Complex Project Update 3.Adjournment RE GU L AR SE S SI ON 1.C all to Order 2.Pledge of Allegiance 3.Bid Openings, Awards, Recognitions 4.C onsent Agenda A.Minutes C onsider acceptance of the March 23, 2022 Work Session and March 28, 2022 Work Session and Regular Meeting minutes. 5.Old Business 6.New Business A.P resentation of Salem School Div ision B udget Receive presentation from the C hairman of the Salem School Board regarding the 2022- 2023 budget pursuant to Section 8.5 of the 1968 Charter of the C ity of Salem, as amended. B.P ersonal P roperty Tax Relief Act (P P T RA)C onsider request to adopt Resolution 1422 setting the allocation percentage for personal property tax relief for the 2022 tax year. C .Roanoke Valley Resource Authority Budget C onsider approval of the 2021-2022 annual budget for the Roanoke Valley Resource Authority. Audit-Finance Committee D.K imball Av enue Townhomes C onsider setting bond for physical improvements, erosion and sediment control and landscaping for Kimball Avenue Townhomes. Audit - Finance C ommittee E.B oards and Commissions C onsider appointments to various boards and commissions. 7.C losed Session A.Closed Session Hold a closed session in accordance with Sections 2.2-3711 A (3) of the 1950 Code of Virginia as amended for discussion of the acquisition of real property for a public purpose where discussion in an open meeting would adversely affect the bargaining position or negotiating strategy of the City. 8.Adjournment Item #4A Date: 4/11/2022 Item # 6A Date: 4/11/2022 AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: April 11, 2022 AGENDA ITEM: Receive presentation from the Chairman of the Salem School Board regarding the 2022-2023 budget pursuant to Section 8.5 of the 1968 Charter of the City of Salem, as amended. SUBMITTED BY: Rob Light, Assistant City Manager SUMMARY OF INFORMATION: David Preston, Chairman of the Salem City School Board, will present the Fiscal Year 2022-2023 School System adopted budget on behalf of the City of Salem School Board during the City Council meeting and will be available to answer any questions that Council may have. STAFF RECOMMENDATION: No action is taken at this meeting concerning the 2022-2023 Salem City School Budget. G:\admin\ALL\School Board Agenda\2021-2022 (July-June)\March 22, 2022\Budget\Budget report for adoption 03222022.doc 1 Salem City Schools Consideration of Adoption of Fiscal Year 2023 Budget March 22, 2022 Summary of Issue: School Board policy and the Code of Virginia require that the Board adopt a budget for the upcoming year by April 1 each year. City Council then formally approves its appropriation of local funding for the School Board as a lump sum appropriation in May. Proposed Budget at Last Meeting & Proposed Budget for Approval The Board received a complete budget for the School Fund, Grant Fund and Cafeteria Fund totaling $55,261,211, $5,650,323 Grant Fund, and $2,025,453 Cafeteria Fund) for consideration at its March 8, 2022 meeting. This included the following: $1.7 m for increases in compensation for staff Increased funding for technology infrastructure and software licensing needs Increased funding for a new Chromebook Lease payment A 3% increase in health insurance rates Anticipated carryover amounts for multiple COVID related grants A preliminary 10 cents increase in lunch prices for the Division (increase to be determined after the calc tool from the Federal government is completed. Approval only gives us permission to implement that figure up to 10 cents), as well as a 5 cents increase in breakfast prices for the Division. Since the last reporting, the General Assembly has adjourned and Governor Youngkin will now have to call the General Assembly back for a Special Session to complete its work. That date is unknown at this time. Because we are not confident in what decisions may or may not come from Richmond, as well as the timing of such decisions, we are moving forward to base our budget on the initial proposed budget calculations from Richmond provided in December 2021. There will be changes to the revenues from the State before this budget cycle is complete. We will monitor all communications from the State and update the board as we receive this information, but it is anticipated that a revised budget will have G:\admin\ALL\School Board Agenda\2021-2022 (July-June)\March 22, 2022\Budget\Budget report for adoption 03222022.doc 2 to be presented closer to the end of the current fiscal year when information that is more concrete is available to divisions. The budget for adoption today has no revisions from that previously presented. The balancing transaction was to include any excess revenue to the pay increases account as a placeholder in anticipation that any excess revenues from the State would go toward increasing compensation by more than 5% for teachers and support staff. Divisions surrounding Salem and in the State are increasing their teacher salaries substantially. They are also increasing their support staff scales to reflect a $15 minimum wage earlier than required. This will be discussed in May when salary scales are presented, but to stay competitive in this region, an increase of more than 5% would be likely. The local revenue at this point is just as unknown as our State revenue projections, so we are unable to increase our local appropriation to support this recommended market increase. Given the long history of collaboration with the City Council and Administration, staff recommends balancing the budget with no increase in local appropriation at this time until revenue projections for the City are available. Once more concrete new revenue projections are available for the City, this will be revisited with the hope that the City will be able to close the gap on the revenue necessary to move our teacher and support staff salaries forward to stay ahead of our peers in the Roanoke Valley. This report has 5 files attached: 1. Attachment A Summary of FY 23 Proposed Budget 2. Attachment B Budget to be adopted by State Category 3. Attachment C FY 23 Proposed School Operating Fund Budget By Line Item 4. Attachment D FY 23 Proposed Grant Fund Budget By Line Item 5. Attachment E FY 23 Proposed Cafeteria Fund Budget By Line Item We will bring a report to Board in May regarding compensation recommendations. Policy Reference: DB Annual Budget DB-BR Budget Preparation and Approval G:\admin\ALL\School Board Agenda\2021-2022 (July-June)\March 22, 2022\Budget\Budget report for adoption 03222022.doc 3 Fiscal Impact: The total proposed budget for adoption is $55,261,211 (School, Grant and Cafeteria Funds). Recommendations - Approve two motions: 1. Move to approve the FY 2023 budgets consisting of the School fund budget in the amount of $ 47,585,435, the Grant fund budget in the amount of $5,650,323, and the Cafeteria fund budget in the amount of $2,025,453 (Total budget of $55,261,211) with all budgets adopted by line item and also by required state categories as shown herein and request that City Council appropriate funding and approve all necessary budget adjustments for the same. 2. Move to approve up to a 10 cents increase in student and adult lunch prices and up to 5 cents increase in student and adult breakfast prices in FY 23. G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund REVENUE Locations 110 - Central Instruction Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 30-110-00-00-9-000- 61000 Sales Tax 1 Cent 3,502,066.58 3,776,607.78 4,176,482.04 2,598,852.26 3,701,845.00 4,106,609.00 404,764.00 30-110-00-00-9-000- 61003 Sales Tax 1/8 Cent 371,856.68 395,763.30 440,909.30 271,182.42 528,835.00 586,658.00 57,823.00 30-110-00-00-9-000- 61006 Basic Aid 11,017,804.00 10,779,765.00 11,499,191.00 7,596,800.02 12,033,070.00 11,939,661.00 (93,409.00) 30-110-00-00-9-000- 61009 Vocational Education 156,711.00 155,644.00 173,826.00 115,028.36 172,691.00 237,645.00 64,954.00 30-110-00-00-9-000- 61012 Gifted Education 118,136.00 117,331.00 122,148.00 80,830.73 121,350.00 126,898.00 5,548.00 30-110-00-00-9-000- 61015 Special Education 1,109,032.00 1,101,477.00 1,284,904.00 850,276.71 1,276,511.00 1,418,949.00 142,438.00 30-110-00-00-9-000- 61018 Textbooks (SOQ)242,757.00 241,104.00 252,447.00 154,492.58 250,798.00 305,432.00 54,634.00 30-110-00-00-9-000- 61021 Prevention, Intervention, Remediation 236,272.00 234,663.00 286,578.00 189,641.19 284,706.00 316,091.00 31,385.00 30-110-00-00-9-000- 61024 English as 2nd Language 91,331.00 100,633.00 111,339.00 82,384.36 123,203.00 147,350.00 24,147.00 30-110-00-00-9-000- 61027 Remedial Summer School-SOQ 90,278.00 65,451.00 24,260.00 29,360.46 24,260.00 107,211.00 82,951.00 30-110-00-00-9-000- 61050 VRS Teacher Retirement Reimb- Instructional 1,422,454.00 1,417,553.00 1,606,717.00 1,071,006.50 1,607,890.00 1,709,661.00 101,771.00 30-110-00-00-9-000- 61053 FICA Reimb - Instructional 646,132.00 641,730.00 690,607.00 460,113.20 690,763.00 733,701.00 42,938.00 30-110-00-00-9-000- 61056 VRS Group Life Insurance Reimb - Instructional 43,397.00 43,101.00 49,329.00 32,643.25 49,007.00 50,759.00 1,752.00 30-110-00-00-9-000- 61101 At Risk (Incentive Funded)15,460.00 75,018.06 170,048.00 237,786.77 278,772.00 655,295.00 376,523.00 30-110-00-00-9-000- 61104 Virginia Workplace Readiness Skills Assessment 784.27 1,225.82 973.81 .00 1,225.00 1,225.00 .00 30-110-00-00-9-000- 61112 VPSA Technology Grant 206,000.00 206,000.00 206,000.00 .00 206,000.00 206,000.00 .00 30-110-00-00-9-000- 61113 Compensation Supplement .00 651,502.00 .00 494,378.08 742,182.00 791,302.00 49,120.00 30-110-00-00-9-000- 61124 Homebound 7,191.77 15,319.35 5,844.72 .00 5,904.00 5,837.00 (67.00) FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund REVENUE Locations 110 - Central Instruction Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 30-110-00-00-9-000- 61140 No Loss Funding .00 .00 235,670.24 .00 .00 439,117.00 439,117.00 30-110-00-00-9-000- 61141 No Loss COVID-19 Funding .00 .00 49,971.76 .00 .00 .00 .00 30-110-00-00-9-000- 61306 Regular Foster Care 53,592.00 69,808.00 114,715.00 .00 176,945.00 200,898.00 23,953.00 30-110-00-00-9-000- 61309 Textbooks (Lottery Funded).00 .00 .00 12,562.64 .00 .00 .00 30-110-00-00-9-000- 61315 Early Reading Intervention 69,327.00 98,739.00 99,467.00 38,841.54 99,467.00 202,042.00 102,575.00 30-110-00-00-9-000- 61318 Spec Ed - Regional Prog Tuition Reimb 480,223.06 476,375.81 417,917.06 63,714.93 501,765.00 447,020.00 (54,745.00) 30-110-00-00-9-000- 61321 Career & Technical Ed - Equipment 14,035.24 13,956.90 6,656.79 .00 7,862.00 13,385.00 5,523.00 30-110-00-00-9-000- 61322 CTE Equipment School Divisions High Demand .00 .00 5,150.34 .00 .00 .00 .00 30-110-00-00-9-000- 61327 Spec Ed - Foster Care 122,435.00 141,107.00 142,805.00 .00 .00 .00 .00 30-110-00-00-9-000- 61330 At Risk (Lottery Funded)147,936.94 101,672.00 169,520.00 54,557.79 160,219.00 232,042.00 71,823.00 30-110-00-00-9-000- 61336 K-3 Primary Class Size Reduction 206,557.00 210,491.00 239,225.00 63,064.92 236,850.00 210,397.00 (26,453.00) 30-110-00-00-9-000- 61342 Mentor Teacher Program 1,032.00 1,475.00 675.00 310.05 675.00 1,442.00 767.00 30-110-00-00-9-000- 61354 Industry Certification Costs 7,328.11 7,273.62 5,778.28 120.00 7,275.00 7,275.00 .00 30-110-00-00-9-000- 61355 CTE STEM-H Industry Credentials 2,000.62 1,985.74 1,577.50 .00 2,000.00 2,000.00 .00 30-110-00-00-9-000- 61357 Project Graduation - Senior Year 5,545.00 7,214.00 6,399.00 1,887.81 6,399.00 6,899.00 500.00 30-110-00-00-9-000- 61363 SOL Algebra Readiness Grant 34,088.00 34,609.00 43,440.00 11,814.81 43,441.00 45,230.00 1,789.00 30-110-00-00-9-000- 61369 Supplemental Lottery Per Pupil Allocation 877,943.00 876,417.00 979,576.00 258,703.64 943,467.00 927,619.00 (15,848.00) 30-110-00-00-9-000- 61370 Learning Loss PPA .00 .00 113,878.00 .00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund REVENUE Locations 110 - Central Instruction Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 30-110-00-00-9-000- 61400 Natl Board Certification Bonus 77,500.00 75,000.00 72,500.00 60,000.00 .00 .00 .00 30-110-00-00-9-000- 61415 DMAS State Healthcare - Medicaid 83,333.23 59,245.37 66,671.42 10,012.39 10,000.00 10,000.00 .00 30-110-00-00-9-000- 61420 E-Rate Services .00 812.28 3,242.28 .00 .00 .00 .00 30-110-00-00-9-000- 61530 DERA National Grant 66.039 .00 .00 .00 20,000.00 .00 .00 .00 30-110-00-00-9-000- 63020 Sale Of Property/Equipment 8,053.17 2,118.03 20,206.34 7,330.67 .00 .00 .00 30-110-00-00-9-000- 63050 Miscellaneous Income 23,311.07 9,806.44 14,867.01 75,735.19 20,000.00 20,000.00 .00 30-110-00-00-9-000- 63105 Rke Valley Regional Board Reimb 775,487.09 702,697.09 187,447.61 .00 .00 .00 .00 30-110-00-00-9-000- 63115 Alternative Ed Program Reimbursement 79,684.00 85,365.00 84,448.00 .00 90,176.00 95,834.00 5,658.00 30-110-00-00-9-000- 63200 Tuition - Non Resident Day Student 176,015.75 156,942.00 170,847.47 158,391.92 155,000.00 175,000.00 20,000.00 30-110-00-00-9-000- 63203 Tuition – Non Resident ISN .00 .00 37,103.06 .00 .00 .00 .00 30-110-00-00-9-000- 63205 Tuition - Adult Education 1,280.00 800.00 .00 .00 .00 .00 .00 30-110-00-00-9-000- 63210 Tuition - Summer School 16,684.00 19,014.00 39,846.00 6,773.50 25,000.00 25,000.00 .00 30-110-00-00-9-000- 63215 VWCC - Dual Enrollment Reimb 65,536.86 49,704.99 107,403.55 44,731.50 110,000.00 110,000.00 .00 30-110-00-00-9-000- 63220 Contributions 10,000.00 .00 .00 .00 .00 .00 .00 30-110-00-00-9-000- 63230 Driver Education Fees 20,880.00 26,810.00 24,755.00 9,325.00 30,000.00 30,000.00 .00 30-110-00-00-9-000- 63235 AP Exam Fees .00 4,670.68 1,504.00 783.00 .00 .00 .00 30-110-00-00-9-000- 63240 Textbook Reimbursement 161.00 .00 .00 .00 .00 .00 .00 30-110-00-00-9-000- 63245 Technology Use Fees 30,277.00 28,854.95 8,890.00 490.00 28,682.00 .00 (28,682.00) FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund REVENUE Locations 110 - Central Instruction Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 30-110-00-00-9-000- 63590 School Bus Pupil Transportation 6,571.50 29,869.14 8,284.39 28,187.69 .00 .00 .00 30-110-00-00-9-000- 63595 School Bus Operation Other Income 16,288.25 15,609.81 .00 1,198.61 .00 .00 .00 30-110-00-00-9-000- 63598 Facilities Rental 20,175.00 15,600.00 9,775.00 6,550.00 10,000.00 10,000.00 .00 30-110-00-00-9-000- 63599 Broadband Lease 22,630.81 23,311.03 24,013.77 14,295.26 24,312.00 25,052.00 740.00 30-110-00-00-9-000- 63601 Insurance Adj/Refunds/Rebates 7,974.18 1,942.68 18,682.08 321,076.39 5,000.00 5,000.00 .00 Program 000 - General Revenue Totals $22,741,549.18 $23,369,185.87 $24,634,512.82 $15,535,236.14 $24,793,547.00 $26,687,536.00 $1,893,989.00 Level 9 - District Wide Totals $22,741,549.18 $23,369,185.87 $24,634,512.82 $15,535,236.14 $24,793,547.00 $26,687,536.00 $1,893,989.00 Sub-Function 00 - Revenues Totals $22,741,549.18 $23,369,185.87 $24,634,512.82 $15,535,236.14 $24,793,547.00 $26,687,536.00 $1,893,989.00 Function 00 - Revenue Totals $22,741,549.18 $23,369,185.87 $24,634,512.82 $15,535,236.14 $24,793,547.00 $26,687,536.00 $1,893,989.00 Locations 110 - Central Instruction Totals $22,741,549.18 $23,369,185.87 $24,634,512.82 $15,535,236.14 $24,793,547.00 $26,687,536.00 $1,893,989.00 Locations 170 - Non-Departmental Function 67 - Debt Service & Fund Transfers Sub-Function 67 - Debt Service & Transfers Level 9 - District Wide Program 720 - Intra Agency Fund 30-170-67-67-9-720- 63005 Transfer From General Fund 20,375,621.00 19,969,621.00 20,194,621.00 17,098,281.00 20,897,899.00 20,897,899.00 .00 30-170-67-67-9-720- 63006 Transfer From General Fund-Meals Tax 650,756.47 529,805.46 27,963.95 .00 .00 .00 .00 Program 720 - Intra Agency Fund Totals $21,026,377.47 $20,499,426.46 $20,222,584.95 $17,098,281.00 $20,897,899.00 $20,897,899.00 $0.00 Level 9 - District Wide Totals $21,026,377.47 $20,499,426.46 $20,222,584.95 $17,098,281.00 $20,897,899.00 $20,897,899.00 $0.00 Sub-Function 67 - Debt Service & Transfers Totals $21,026,377.47 $20,499,426.46 $20,222,584.95 $17,098,281.00 $20,897,899.00 $20,897,899.00 $0.00 Function 67 - Debt Service & Fund Transfers Totals $21,026,377.47 $20,499,426.46 $20,222,584.95 $17,098,281.00 $20,897,899.00 $20,897,899.00 $0.00 Locations 170 - Non-Departmental Totals $21,026,377.47 $20,499,426.46 $20,222,584.95 $17,098,281.00 $20,897,899.00 $20,897,899.00 $0.00 REVENUE TOTALS $43,767,926.65 $43,868,612.33 $44,857,097.77 $32,633,517.14 $45,691,446.00 $47,585,435.00 $1,893,989.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-110-61-10-2-110- 71167 Compensation-Kindergarten Registration 2,286.50 2,035.75 2,048.50 1,695.75 2,360.00 2,360.00 .00 30-110-61-10-2-110- 72100 FICA 161.88 155.76 156.77 129.72 181.00 181.00 .00 30-110-61-10-2-110- 72600 Unemployment Compensation .00 56.20 .00 .00 .00 .00 .00 30-110-61-10-2-110- 73190 Safe Splash Program YMCA 2,400.00 .00 .00 .00 2,400.00 2,400.00 .00 30-110-61-10-2-110- 73285 Strings Program 1,156.50 1,500.00 .00 750.00 2,250.00 2,250.00 .00 30-110-61-10-2-110- 75529 Travel-Itinerant .00 .00 .00 12.68 .00 .00 .00 30-110-61-10-2-110- 76070 Parent Involvement .00 .00 .00 .00 500.00 500.00 .00 30-110-61-10-2-110- 76130 Textbooks 80,345.03 66,338.94 148,133.44 172,291.78 190,102.00 190,102.00 .00 30-110-61-10-2-110- 76210 Character Education 1,086.63 1,171.83 .00 .00 1,100.00 1,100.00 .00 30-110-61-10-2-110- 76250 Enrichment 8,806.23 7,690.87 109,155.76 1,434.53 13,900.00 13,900.00 .00 30-110-61-10-2-110- 76265 Family Life .00 .00 .00 .00 100.00 100.00 .00 30-110-61-10-2-110- 76315 Kindergarten Registration (170.00).00 .00 .00 .00 .00 .00 30-110-61-10-2-110- 76370 Reading Intervention 9,320.00 4,016.93 9,269.97 2,819.59 9,320.00 9,320.00 .00 Program 110 - Regular Instruction Totals $105,392.77 $82,966.28 $268,764.44 $179,134.05 $222,213.00 $222,213.00 $0.00 Program 111 - Remedial-School Day 30-110-61-10-2-111- 71120 Compensation-Instructional Salaries 5,807.50 577.50 .00 .00 9,152.00 9,152.00 .00 30-110-61-10-2-111- 72100 FICA 444.28 44.23 .00 .00 701.00 701.00 .00 Program 111 - Remedial-School Day Totals $6,251.78 $621.73 $0.00 $0.00 $9,853.00 $9,853.00 $0.00 Program 115 - Testing 30-110-61-10-2-115- 71120 Compensation-Instructional Salaries 357.00 .00 17.00 34.00 400.00 400.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 115 - Testing 30-110-61-10-2-115- 72100 FICA 27.32 .00 1.30 2.60 31.00 31.00 .00 30-110-61-10-2-115- 73205 Software Licensing Fees 19,779.18 21,083.60 21,756.20 26,370.60 21,085.00 21,085.00 .00 30-110-61-10-2-115- 73225 Professional Development - Conferences .00 49.55 1,676.28 .00 550.00 550.00 .00 30-110-61-10-2-115- 76455 Testing Materials-Assessment 4,320.67 .00 15,594.63 56.27 500.00 500.00 .00 Program 115 - Testing Totals $24,484.17 $21,133.15 $39,045.41 $26,463.47 $22,566.00 $22,566.00 $0.00 Program 120 - Special Education 30-110-61-10-2-120- 71146 Compensation - ELL 33,486.25 50,622.79 56,208.00 36,979.35 47,714.00 60,850.00 13,136.00 30-110-61-10-2-120- 71153 Compensation-Instructional Asst ELL 6,039.96 7,206.20 .00 .00 .00 .00 .00 30-110-61-10-2-120- 71200 Compensation-OT .00 .00 12.52 .00 .00 .00 .00 30-110-61-10-2-120- 71665 Bonus Payments To Teachers .00 .00 3,096.00 .00 .00 .00 .00 30-110-61-10-2-120- 72100 FICA 3,023.82 4,164.83 4,434.08 2,679.99 3,650.00 4,655.00 1,005.00 30-110-61-10-2-120- 72220 VRS Hybrid Pension Contribution .00 6,027.75 7,143.53 3,804.80 7,930.00 10,113.00 2,183.00 30-110-61-10-2-120- 72300 Group Health and Dental Insurance .00 .00 1,854.84 4,415.70 .00 7,440.00 7,440.00 30-110-61-10-2-120- 72400 VRS Group Life Insurance .00 503.64 575.97 306.75 639.00 815.00 176.00 30-110-61-10-2-120- 72510 Hybrid Disability Insurance .00 101.70 102.33 54.50 .00 .00 .00 30-110-61-10-2-120- 72750 VRS Retiree Health Care Credit .00 461.34 520.04 277.00 577.00 736.00 159.00 30-110-61-10-2-120- 73010 Autism Support Services 17,520.00 23,850.00 26,868.28 16,767.50 19,000.00 19,000.00 .00 30-110-61-10-2-120- 73037 Contractual Services - Other 1,958.25 1,979.75 3,382.60 2,763.65 2,750.00 2,750.00 .00 30-110-61-10-2-120- 73255 Professional Development .00 .00 .00 5,282.51 2,498.00 2,498.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 30-110-61-10-2-120- 73275 Therapeutic Services -Sp Ed 131,868.82 139,354.95 178,048.88 79,853.62 141,216.00 141,216.00 .00 30-110-61-10-2-120- 75529 Travel-Itinerant .00 .00 .00 .00 500.00 500.00 .00 30-110-61-10-2-120- 76431 Special Ed - General 6,202.54 7,130.95 18,761.87 8,624.33 12,350.00 13,610.00 1,260.00 30-110-61-10-2-120- 76438 Supplies - EL 2,951.47 2,325.10 2,448.47 1,729.81 5,000.00 5,000.00 .00 30-110-61-10-2-120- 76455 Testing Materials-Assessment 3,601.40 4,230.21 3,344.15 .00 4,000.00 4,000.00 .00 Program 120 - Special Education Totals $206,652.51 $247,959.21 $306,801.56 $163,539.51 $247,824.00 $273,183.00 $25,359.00 Program 127 - Regional Sp Ed Program 30-110-61-10-2-127- 73297 Tuition - Regional Sp Ed Program 281,956.76 336,017.86 .00 .00 .00 .00 .00 Program 127 - Regional Sp Ed Program Totals $281,956.76 $336,017.86 $0.00 $0.00 $0.00 $0.00 $0.00 Program 128 - Risk Reduction 30-110-61-10-2-128- 71120 Compensation-Instructional Salaries 19.00 2,736.00 190.00 .00 .00 200.00 200.00 30-110-61-10-2-128- 72100 FICA 1.44 209.33 14.54 .00 .00 16.00 16.00 30-110-61-10-2-128- 73037 Contractual Services - Other .00 869.87 .00 .00 .00 .00 .00 Program 128 - Risk Reduction Totals $20.44 $3,815.20 $204.54 $0.00 $0.00 $216.00 $216.00 Program 140 - Gifted 30-110-61-10-2-140- 71120 Compensation-Instructional Salaries 9,805.94 60,245.04 60,418.54 36,575.49 60,245.00 66,693.00 6,448.00 30-110-61-10-2-140- 71665 Bonus Payments To Teachers .00 .00 1,393.20 .00 .00 .00 .00 30-110-61-10-2-140- 72100 FICA 665.26 4,058.81 4,152.21 2,503.86 4,609.00 5,102.00 493.00 30-110-61-10-2-140- 72210 VRS Pension Contribution 1,845.08 9,446.40 10,047.29 5,278.25 10,013.00 11,084.00 1,071.00 30-110-61-10-2-140- 72300 Group Health and Dental Insurance 1,223.34 8,025.48 8,355.72 4,833.26 8,860.00 8,860.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 140 - Gifted 30-110-61-10-2-140- 72400 VRS Group Life Insurance 154.14 789.20 810.02 425.55 807.00 894.00 87.00 30-110-61-10-2-140- 72750 VRS Retiree Health Care Credit 141.22 723.00 731.52 384.30 729.00 807.00 78.00 30-110-61-10-2-140- 76280 Gifted 5,514.89 5,813.36 6,956.39 1,492.86 5,600.00 5,600.00 .00 Program 140 - Gifted Totals $19,349.87 $89,101.29 $92,864.89 $51,493.57 $90,863.00 $99,040.00 $8,177.00 Level 2 - Elementary Totals $644,108.30 $781,614.72 $707,680.84 $420,630.60 $593,319.00 $627,071.00 $33,752.00 Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-10-3-110- 72100 FICA .00 14.92 .00 .00 .00 .00 .00 30-110-61-10-3-110- 73018 Career - Tech Testing 10,259.00 10,394.44 8,329.59 5,499.50 10,500.00 10,500.00 .00 30-110-61-10-3-110- 73037 Contractual Services - Other 88.16 .00 .00 .00 2,500.00 2,500.00 .00 30-110-61-10-3-110- 73050 Drivers Education Services 33,360.00 35,520.00 33,840.00 41,200.00 44,000.00 95,873.00 51,873.00 30-110-61-10-3-110- 73295 Tuition VWCC 98,281.26 115,083.12 99,887.29 45,875.32 175,000.00 175,000.00 .00 30-110-61-10-3-110- 75529 Travel-Itinerant 65.12 10.92 .00 .00 .00 .00 .00 30-110-61-10-3-110- 76035 CPR/AED Recertification .00 664.63 .00 202.49 800.00 800.00 .00 30-110-61-10-3-110- 76042 Distinguished Scholars 26,566.00 28,500.00 33,500.00 500.00 28,000.00 28,000.00 .00 30-110-61-10-3-110- 76070 Parent Involvement .00 .00 .00 .00 250.00 250.00 .00 30-110-61-10-3-110- 76130 Textbooks 49,815.50 75,293.69 62,293.41 56,673.63 71,298.00 71,298.00 .00 30-110-61-10-3-110- 76250 Enrichment 3,115.95 255.07 100.00 90.00 .00 .00 .00 30-110-61-10-3-110- 76345 Mathematics 1,544.00 .00 .00 .00 .00 .00 .00 30-110-61-10-3-110- 76455 Testing Materials-Assessment 9.49 (15.00).00 .00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction Program 110 - Regular Instruction Totals $223,104.48 $265,721.79 $237,950.29 $150,040.94 $332,348.00 $384,221.00 $51,873.00 Program 111 - Remedial-School Day 30-110-61-10-3-111- 71120 Compensation-Instructional Salaries 3,316.50 110.00 .00 .00 2,684.00 2,684.00 .00 30-110-61-10-3-111- 72100 FICA 253.71 8.42 .00 .00 205.00 205.00 .00 30-110-61-10-3-111- 73037 Contractual Services - Other 1,638.35 552.56 580.00 528.00 6,399.00 6,899.00 500.00 Program 111 - Remedial-School Day Totals $5,208.56 $670.98 $580.00 $528.00 $9,288.00 $9,788.00 $500.00 Program 115 - Testing 30-110-61-10-3-115- 71120 Compensation-Instructional Salaries 3,463.75 182.75 3,608.25 420.75 3,500.00 3,500.00 .00 30-110-61-10-3-115- 72100 FICA 264.97 13.98 276.04 32.19 268.00 268.00 .00 30-110-61-10-3-115- 73205 Software Licensing Fees 25,369.60 17,643.20 17,262.15 13,185.30 17,565.00 17,565.00 .00 30-110-61-10-3-115- 73225 Professional Development - Conferences .00 49.55 227.13 .00 1,000.00 1,000.00 .00 30-110-61-10-3-115- 76455 Testing Materials-Assessment 9,677.26 10,334.89 3,430.72 1,791.96 14,820.00 14,820.00 .00 Program 115 - Testing Totals $38,775.58 $28,224.37 $24,804.29 $15,430.20 $37,153.00 $37,153.00 $0.00 Program 120 - Special Education 30-110-61-10-3-120- 71110 Compensation-Administrative .00 .00 30,639.46 14,511.13 .00 34,268.00 34,268.00 30-110-61-10-3-120- 71146 Compensation - ELL 18,576.25 20,887.50 18,366.25 27,338.05 51,863.00 61,526.00 9,663.00 30-110-61-10-3-120- 71665 Bonus Payments To Teachers .00 .00 774.00 .00 .00 .00 .00 30-110-61-10-3-120- 72100 FICA 1,421.08 1,597.94 3,810.77 3,158.78 3,968.00 7,328.00 3,360.00 30-110-61-10-3-120- 72210 VRS Pension Contribution .00 .00 4,609.02 7,581.35 8,620.00 15,921.00 7,301.00 30-110-61-10-3-120- 72220 VRS Hybrid Pension Contribution .00 .00 2.60 .00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 120 - Special Education 30-110-61-10-3-120- 72300 Group Health and Dental Insurance .00 .00 .00 4,185.66 .00 8,667.00 8,667.00 30-110-61-10-3-120- 72400 VRS Group Life Insurance .00 .00 371.12 611.25 695.00 1,284.00 589.00 30-110-61-10-3-120- 72510 Hybrid Disability Insurance .00 11.24 .00 .00 .00 .00 .00 30-110-61-10-3-120- 72750 VRS Retiree Health Care Credit .00 .00 335.61 551.95 628.00 1,159.00 531.00 30-110-61-10-3-120- 73010 Autism Support Services 2,715.00 3,360.00 450.00 2,591.25 5,000.00 5,000.00 .00 30-110-61-10-3-120- 73255 Professional Development .00 .00 .00 1,131.97 2,498.00 2,498.00 .00 30-110-61-10-3-120- 73275 Therapeutic Services -Sp Ed 42,086.62 46,088.96 39,386.77 26,927.45 47,072.00 47,072.00 .00 30-110-61-10-3-120- 76431 Special Ed - General 892.36 751.11 1,400.72 1,692.84 1,200.00 1,200.00 .00 30-110-61-10-3-120- 76438 Supplies - EL 1,848.25 1,235.69 496.37 1,063.45 1,250.00 1,250.00 .00 30-110-61-10-3-120- 76455 Testing Materials-Assessment .00 .00 628.82 (628.82).00 .00 .00 Program 120 - Special Education Totals $67,539.56 $73,932.44 $101,271.51 $90,716.31 $122,794.00 $187,173.00 $64,379.00 Program 121 - Alternative Education 30-110-61-10-3-121- 71120 Compensation-Instructional Salaries 45,776.04 47,213.04 47,493.04 30,167.94 47,213.00 55,911.00 8,698.00 30-110-61-10-3-121- 71151 Compensation-Instructional Asst 14,672.64 22,640.13 23,437.33 15,233.51 22,584.00 28,813.00 6,229.00 30-110-61-10-3-121- 72100 FICA 4,578.24 5,273.63 5,285.24 3,314.91 5,339.00 6,481.00 1,142.00 30-110-61-10-3-121- 72210 VRS Pension Contribution 1,718.85 3,541.20 3,930.53 2,280.35 11,600.00 3,461.00 (8,139.00) 30-110-61-10-3-121- 72220 VRS Hybrid Pension Contribution 7,177.70 7,402.94 7,902.63 4,425.00 .00 10,620.00 10,620.00 30-110-61-10-3-121- 72300 Group Health and Dental Insurance 9,858.52 12,859.36 13,671.54 9,150.32 9,943.00 9,943.00 .00 30-110-61-10-3-121- 72400 VRS Group Life Insurance 743.30 914.40 954.08 540.60 935.00 1,135.00 200.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 121 - Alternative Education 30-110-61-10-3-121- 72510 Hybrid Disability Insurance 123.60 101.16 113.18 63.35 .00 155.00 155.00 30-110-61-10-3-121- 72750 VRS Retiree Health Care Credit 680.85 837.60 861.52 488.15 845.00 1,025.00 180.00 Program 121 - Alternative Education Totals $85,329.74 $100,783.46 $103,649.09 $65,664.13 $98,459.00 $117,544.00 $19,085.00 Program 122 - Dropout Prevention 30-110-61-10-3-122- 71120 Compensation-Instructional Salaries 10,463.50 17,148.98 17,550.59 11,156.90 17,363.00 20,511.00 3,148.00 30-110-61-10-3-122- 71665 Bonus Payments To Teachers .00 .00 4,644.00 .00 .00 .00 .00 30-110-61-10-3-122- 72100 FICA 543.52 1,052.36 1,295.56 621.28 1,328.00 1,569.00 241.00 30-110-61-10-3-122- 72210 VRS Pension Contribution 803.81 .00 .00 .00 2,886.00 3,409.00 523.00 30-110-61-10-3-122- 72220 VRS Hybrid Pension Contribution .00 2,722.50 2,947.63 1,623.20 .00 .00 .00 30-110-61-10-3-122- 72300 Group Health and Dental Insurance 1,905.40 4,776.48 7,150.80 4,251.56 6,960.00 6,960.00 .00 30-110-61-10-3-122- 72400 VRS Group Life Insurance 67.13 227.50 237.68 130.90 233.00 275.00 42.00 30-110-61-10-3-122- 72510 Hybrid Disability Insurance .00 41.30 42.20 23.25 .00 .00 .00 30-110-61-10-3-122- 72750 VRS Retiree Health Care Credit 61.53 208.40 214.60 118.20 210.00 248.00 38.00 Program 122 - Dropout Prevention Totals $13,844.89 $26,177.52 $34,083.06 $17,925.29 $28,980.00 $32,972.00 $3,992.00 Program 127 - Regional Sp Ed Program 30-110-61-10-3-127- 73297 Tuition - Regional Sp Ed Program 308,693.77 186,838.70 .00 .00 .00 .00 .00 Program 127 - Regional Sp Ed Program Totals $308,693.77 $186,838.70 $0.00 $0.00 $0.00 $0.00 $0.00 Program 128 - Risk Reduction 30-110-61-10-3-128- 71120 Compensation-Instructional Salaries 23,194.48 11,180.86 926.29 630.00 30,142.00 20,142.00 (10,000.00) 30-110-61-10-3-128- 71151 Compensation-Instructional Asst 1,003.75 .00 .00 11.00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 128 - Risk Reduction 30-110-61-10-3-128- 72100 FICA 1,851.22 707.12 70.86 49.05 2,306.00 1,541.00 (765.00) 30-110-61-10-3-128- 73037 Contractual Services - Other 24,987.84 24,448.24 26,983.50 14,135.25 38,600.00 38,600.00 .00 30-110-61-10-3-128- 75529 Travel-Itinerant .00 .00 .00 142.42 500.00 500.00 .00 30-110-61-10-3-128- 76435 Supplies - Instructional 7,709.93 2,636.86 12,609.77 2,980.75 10,000.00 20,000.00 10,000.00 Program 128 - Risk Reduction Totals $58,747.22 $38,973.08 $40,590.42 $17,948.47 $81,548.00 $80,783.00 ($765.00) Program 140 - Gifted 30-110-61-10-3-140- 71120 Compensation-Instructional Salaries 3,268.64 20,081.64 20,139.49 12,191.83 20,082.00 22,231.00 2,149.00 30-110-61-10-3-140- 71665 Bonus Payments To Teachers .00 .00 464.40 .00 .00 .00 .00 30-110-61-10-3-140- 72100 FICA 221.72 1,350.13 1,384.12 834.58 1,536.00 1,701.00 165.00 30-110-61-10-3-140- 72210 VRS Pension Contribution 615.02 3,148.80 3,349.12 1,759.40 3,338.00 3,695.00 357.00 30-110-61-10-3-140- 72300 Group Health and Dental Insurance 407.80 2,675.20 2,785.24 1,611.08 5,360.00 5,360.00 .00 30-110-61-10-3-140- 72400 VRS Group Life Insurance 51.38 263.10 270.03 141.85 269.00 298.00 29.00 30-110-61-10-3-140- 72750 VRS Retiree Health Care Credit 47.06 241.00 243.84 128.10 243.00 269.00 26.00 30-110-61-10-3-140- 73300 Tuition-Gov School 47,874.00 47,150.00 51,865.00 25,932.50 63,220.00 82,960.00 19,740.00 30-110-61-10-3-140- 76280 Gifted 1,127.38 78.00 67.89 6.77 1,500.00 1,500.00 .00 Program 140 - Gifted Totals $53,613.00 $74,987.87 $80,569.13 $42,606.11 $95,548.00 $118,014.00 $22,466.00 Level 3 - Secondary Totals $854,856.80 $796,310.21 $623,497.79 $400,859.45 $806,118.00 $967,648.00 $161,530.00 Level 4 - Middle Program 110 - Regular Instruction 30-110-61-10-4-110- 73215 Spelling Bee 256.25 .00 .00 .00 .00 .00 .00 30-110-61-10-4-110- 73255 Professional Development 868.46 292.86 .00 1,880.60 1,000.00 1,000.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 30-110-61-10-4-110- 73285 Strings Program 425.00 490.00 .00 450.00 .00 .00 .00 30-110-61-10-4-110- 76070 Parent Involvement .00 .00 .00 .00 250.00 250.00 .00 30-110-61-10-4-110- 76130 Textbooks 7,285.52 43,970.71 42,193.18 200,484.68 201,327.00 201,327.00 .00 30-110-61-10-4-110- 76250 Enrichment 1,846.32 2,698.08 2,381.36 .00 .00 .00 .00 30-110-61-10-4-110- 76265 Family Life .00 .00 .00 .00 100.00 100.00 .00 30-110-61-10-4-110- 76345 Mathematics 3,423.97 3,935.74 3,857.92 2,250.00 3,945.00 3,945.00 .00 30-110-61-10-4-110- 76455 Testing Materials-Assessment 9.49 .00 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $14,115.01 $51,387.39 $48,432.46 $205,065.28 $206,622.00 $206,622.00 $0.00 Program 111 - Remedial-School Day 30-110-61-10-4-111- 71120 Compensation-Instructional Salaries 110.00 .00 .00 .00 45,009.00 2,684.00 (42,325.00) 30-110-61-10-4-111- 72100 FICA 8.42 .00 .00 .00 206.00 206.00 .00 Program 111 - Remedial-School Day Totals $118.42 $0.00 $0.00 $0.00 $45,215.00 $2,890.00 ($42,325.00) Program 115 - Testing 30-110-61-10-4-115- 71120 Compensation-Instructional Salaries .00 .00 .00 .00 2,000.00 2,000.00 .00 30-110-61-10-4-115- 72100 FICA .00 .00 .00 .00 153.00 153.00 .00 30-110-61-10-4-115- 73205 Software Licensing Fees 16,248.10 22,003.95 23,918.00 13,401.30 24,253.00 24,253.00 .00 30-110-61-10-4-115- 73225 Professional Development - Conferences .00 101.44 610.98 .00 1,000.00 1,000.00 .00 30-110-61-10-4-115- 76455 Testing Materials-Assessment 20.77 302.71 70.08 10,907.38 3,720.00 3,720.00 .00 Program 115 - Testing Totals $16,268.87 $22,408.10 $24,599.06 $24,308.68 $31,126.00 $31,126.00 $0.00 Program 120 - Special Education 30-110-61-10-4-120- 71146 Compensation - ELL 16,147.50 16,002.50 15,892.50 11,718.75 18,885.00 23,450.00 4,565.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 120 - Special Education 30-110-61-10-4-120- 72100 FICA 1,235.28 1,224.19 1,215.78 896.49 1,445.00 1,794.00 349.00 30-110-61-10-4-120- 72600 Unemployment Compensation .00 .00 407.29 .00 .00 .00 .00 30-110-61-10-4-120- 73010 Autism Support Services 3,240.00 .00 575.00 2,241.25 2,000.00 2,000.00 .00 30-110-61-10-4-120- 73255 Professional Development .00 .00 .00 1,131.97 2,497.00 2,497.00 .00 30-110-61-10-4-120- 73275 Therapeutic Services -Sp Ed 38,107.62 46,728.46 39,975.70 27,077.60 47,072.00 47,072.00 .00 30-110-61-10-4-120- 76431 Special Ed - General 944.30 855.87 2,378.08 2,270.60 1,200.00 1,200.00 .00 30-110-61-10-4-120- 76438 Supplies - EL 1,605.95 1,296.24 994.55 1,336.84 1,250.00 1,250.00 .00 Program 120 - Special Education Totals $61,280.65 $66,107.26 $61,438.90 $46,673.50 $74,349.00 $79,263.00 $4,914.00 Program 122 - Dropout Prevention 30-110-61-10-4-122- 71120 Compensation-Instructional Salaries 4,435.18 .00 .00 .00 .00 .00 .00 30-110-61-10-4-122- 72100 FICA 229.25 .00 .00 .00 .00 .00 .00 30-110-61-10-4-122- 72210 VRS Pension Contribution 344.47 .00 .00 .00 .00 .00 .00 30-110-61-10-4-122- 72300 Group Health and Dental Insurance 816.54 .00 .00 .00 .00 .00 .00 30-110-61-10-4-122- 72400 VRS Group Life Insurance 28.77 .00 .00 .00 .00 .00 .00 30-110-61-10-4-122- 72750 VRS Retiree Health Care Credit 26.38 .00 .00 .00 .00 .00 .00 Program 122 - Dropout Prevention Totals $5,880.59 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Program 127 - Regional Sp Ed Program 30-110-61-10-4-127- 73297 Tuition - Regional Sp Ed Program 196,072.53 135,325.34 .00 .00 .00 .00 .00 Program 127 - Regional Sp Ed Program Totals $196,072.53 $135,325.34 $0.00 $0.00 $0.00 $0.00 $0.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 128 - Risk Reduction 30-110-61-10-4-128- 71120 Compensation-Instructional Salaries 2,128.00 551.00 .00 .00 .00 .00 .00 30-110-61-10-4-128- 72100 FICA 162.77 42.15 .00 .00 .00 .00 .00 30-110-61-10-4-128- 73037 Contractual Services - Other 50.00 1,079.38 .00 .00 .00 .00 .00 30-110-61-10-4-128- 76435 Supplies - Instructional .00 22.22 .00 .00 .00 .00 .00 Program 128 - Risk Reduction Totals $2,340.77 $1,694.75 $0.00 $0.00 $0.00 $0.00 $0.00 Program 140 - Gifted 30-110-61-10-4-140- 71120 Compensation-Instructional Salaries 8,716.40 53,551.20 53,705.40 32,511.53 53,551.00 59,282.00 5,731.00 30-110-61-10-4-140- 71665 Bonus Payments To Teachers .00 .00 1,238.40 .00 .00 .00 .00 30-110-61-10-4-140- 72100 FICA 591.36 3,600.08 3,690.75 2,225.76 4,097.00 4,535.00 438.00 30-110-61-10-4-140- 72210 VRS Pension Contribution 1,640.10 8,396.80 8,930.98 4,691.75 8,900.00 9,853.00 953.00 30-110-61-10-4-140- 72300 Group Health and Dental Insurance 1,087.38 7,133.80 7,427.36 4,296.22 7,860.00 7,860.00 .00 30-110-61-10-4-140- 72400 VRS Group Life Insurance 137.02 701.50 720.06 378.25 718.00 794.00 76.00 30-110-61-10-4-140- 72750 VRS Retiree Health Care Credit 125.52 642.60 650.15 341.55 648.00 717.00 69.00 30-110-61-10-4-140- 76280 Gifted 2,272.61 2,014.47 2,844.28 595.39 2,000.00 2,000.00 .00 Program 140 - Gifted Totals $14,570.39 $76,040.45 $79,207.38 $45,040.45 $77,774.00 $85,041.00 $7,267.00 Level 4 - Middle Totals $310,647.23 $352,963.29 $213,677.80 $321,087.91 $435,086.00 $404,942.00 ($30,144.00) Level 6 - Summer Program 112 - Remedial-Summer 30-110-61-10-6-112- 71110 Compensation-Administrative .00 .00 .00 .00 3,200.00 3,200.00 .00 30-110-61-10-6-112- 71120 Compensation-Instructional Salaries 32,726.17 48,031.06 40,334.46 119,852.18 90,389.00 48,065.00 (42,324.00) 30-110-61-10-6-112- 72100 FICA 2,503.56 3,666.17 3,085.69 7,367.37 3,922.00 3,922.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 6 - Summer Program 112 - Remedial-Summer 30-110-61-10-6-112- 76435 Supplies - Instructional 581.79 328.52 136.73 1,106.02 800.00 800.00 .00 Program 112 - Remedial-Summer Totals $35,811.52 $52,025.75 $43,556.88 $128,325.57 $98,311.00 $55,987.00 ($42,324.00) Program 160 - Summer 30-110-61-10-6-160- 71120 Compensation-Instructional Salaries 306.74 .00 .00 .00 .00 .00 .00 30-110-61-10-6-160- 71196 Compensation - Summer School Teacher 47,136.02 25,251.54 25,595.85 36,158.30 61,804.00 63,334.00 1,530.00 30-110-61-10-6-160- 72100 FICA 3,629.39 1,908.26 1,958.09 2,766.13 4,845.00 4,845.00 .00 30-110-61-10-6-160- 73303 Y Fit Purchased Services 960.00 2,704.75 240.00 60.00 2,100.00 2,100.00 .00 30-110-61-10-6-160- 76435 Supplies - Instructional .00 .00 .00 .00 250.00 250.00 .00 Program 160 - Summer Totals $52,032.15 $29,864.55 $27,793.94 $38,984.43 $68,999.00 $70,529.00 $1,530.00 Level 6 - Summer Totals $87,843.67 $81,890.30 $71,350.82 $167,310.00 $167,310.00 $126,516.00 ($40,794.00) Level 7 - Adult Program 170 - Adult 30-110-61-10-7-170- 71120 Compensation-Instructional Salaries 1,200.01 600.00 2.75 .00 .00 .00 .00 30-110-61-10-7-170- 72100 FICA 91.80 45.90 .60 .00 .00 .00 .00 30-110-61-10-7-170- 72600 Unemployment Compensation .00 .00 800.99 .00 .00 .00 .00 Program 170 - Adult Totals $1,291.81 $645.90 $804.34 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Totals $1,291.81 $645.90 $804.34 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $1,898,747.81 $2,013,424.42 $1,617,011.59 $1,309,887.96 $2,001,833.00 $2,126,177.00 $124,344.00 Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-110-61-21-2-110- 76285 Guidance .00 .00 .00 .00 250.00 250.00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $0.00 $250.00 $250.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $0.00 $0.00 $250.00 $250.00 $0.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 21 - Student Guidance Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-21-3-110- 76285 Guidance 71.25 71.25 133.38 50.00 175.00 175.00 .00 Program 110 - Regular Instruction Totals $71.25 $71.25 $133.38 $50.00 $175.00 $175.00 $0.00 Program 120 - Special Education 30-110-61-21-3-120- 76285 Guidance 3.75 3.75 7.02 .00 .00 .00 .00 Program 120 - Special Education Totals $3.75 $3.75 $7.02 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $75.00 $75.00 $140.40 $50.00 $175.00 $175.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 30-110-61-21-4-110- 76285 Guidance .00 .00 .00 .00 175.00 175.00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $0.00 $175.00 $175.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $0.00 $0.00 $175.00 $175.00 $0.00 Sub-Function 21 - Student Guidance Totals $75.00 $75.00 $140.40 $50.00 $600.00 $600.00 $0.00 Sub-Function 22 - Student Social Worker Level 2 - Elementary Program 110 - Regular Instruction 30-110-61-22-2-110- 71120 Compensation-Instructional Salaries 25,622.56 26,394.48 26,428.47 22,443.15 26,395.00 44,592.00 18,197.00 30-110-61-22-2-110- 71665 Bonus Payments To Teachers .00 .00 928.80 .00 .00 .00 .00 30-110-61-22-2-110- 72100 FICA 1,965.19 2,025.72 2,096.23 1,684.32 2,019.00 3,411.00 1,392.00 30-110-61-22-2-110- 72210 VRS Pension Contribution 4,017.67 4,138.68 4,392.39 2,761.78 4,387.00 7,411.00 3,024.00 30-110-61-22-2-110- 72220 VRS Hybrid Pension Contribution .00 .00 .00 1,161.90 .00 .00 .00 30-110-61-22-2-110- 72300 Group Health and Dental Insurance .00 .00 350.34 2,005.44 .00 .00 .00 30-110-61-22-2-110- 72400 VRS Group Life Insurance 335.66 345.84 354.21 316.37 354.00 598.00 244.00 30-110-61-22-2-110- 72510 Hybrid Disability Insurance .00 .00 .00 16.65 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 22 - Student Social Worker Level 2 - Elementary Program 110 - Regular Instruction 30-110-61-22-2-110- 72750 VRS Retiree Health Care Credit 307.51 316.68 319.74 285.71 319.00 540.00 221.00 Program 110 - Regular Instruction Totals $32,248.59 $33,221.40 $34,870.18 $30,675.32 $33,474.00 $56,552.00 $23,078.00 Program 120 - Special Education 30-110-61-22-2-120- 71120 Compensation-Instructional Salaries 17,081.72 17,596.32 17,618.97 15,007.10 17,596.00 29,729.00 12,133.00 30-110-61-22-2-120- 71665 Bonus Payments To Teachers .00 .00 619.20 .00 .00 .00 .00 30-110-61-22-2-120- 72100 FICA 1,310.12 1,350.39 1,397.45 1,126.28 1,346.00 2,274.00 928.00 30-110-61-22-2-120- 72210 VRS Pension Contribution 2,678.44 2,759.04 2,928.27 1,841.21 2,924.00 4,941.00 2,017.00 30-110-61-22-2-120- 72220 VRS Hybrid Pension Contribution .00 .00 .00 774.60 .00 .00 .00 30-110-61-22-2-120- 72300 Group Health and Dental Insurance .00 .00 233.56 1,336.94 .00 .00 .00 30-110-61-22-2-120- 72400 VRS Group Life Insurance 223.78 230.52 236.10 210.92 236.00 398.00 162.00 30-110-61-22-2-120- 72510 Hybrid Disability Insurance .00 .00 .00 11.10 .00 .00 .00 30-110-61-22-2-120- 72750 VRS Retiree Health Care Credit 205.00 211.20 213.15 190.45 213.00 360.00 147.00 Program 120 - Special Education Totals $21,499.06 $22,147.47 $23,246.70 $20,498.60 $22,315.00 $37,702.00 $15,387.00 Program 125 - Parent Resource Center 30-110-61-22-2-125- 71145 Compensation - Parent Resource Ctr 3,258.61 3,319.50 3,863.76 2,008.18 3,314.00 3,659.00 345.00 30-110-61-22-2-125- 71665 Bonus Payments To Teachers .00 .00 387.00 .00 .00 .00 .00 30-110-61-22-2-125- 72100 FICA 249.28 253.96 293.55 98.66 254.00 280.00 26.00 30-110-61-22-2-125- 72220 VRS Hybrid Pension Contribution .00 .00 283.87 304.05 .00 .00 .00 30-110-61-22-2-125- 72300 Group Health and Dental Insurance .00 .00 865.62 883.16 .00 .00 .00 30-110-61-22-2-125- 72400 VRS Group Life Insurance .00 .00 22.89 24.50 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 22 - Student Social Worker Level 2 - Elementary Program 125 - Parent Resource Center 30-110-61-22-2-125- 72510 Hybrid Disability Insurance .00 .00 4.07 4.35 .00 .00 .00 30-110-61-22-2-125- 72750 VRS Retiree Health Care Credit .00 .00 20.68 22.15 .00 .00 .00 30-110-61-22-2-125- 76435 Supplies - Instructional 18.99 .00 .00 .00 500.00 500.00 .00 Program 125 - Parent Resource Center Totals $3,526.88 $3,573.46 $5,741.44 $3,345.05 $4,068.00 $4,439.00 $371.00 Level 2 - Elementary Totals $57,274.53 $58,942.33 $63,858.32 $54,518.97 $59,857.00 $98,693.00 $38,836.00 Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-22-3-110- 71120 Compensation-Instructional Salaries 25,622.56 26,394.48 26,428.47 22,443.15 26,395.00 44,592.00 18,197.00 30-110-61-22-3-110- 72100 FICA 1,965.15 2,025.72 2,025.16 1,684.32 2,019.00 3,411.00 1,392.00 30-110-61-22-3-110- 72210 VRS Pension Contribution 4,017.60 4,138.68 4,392.39 2,761.78 4,387.00 7,411.00 3,024.00 30-110-61-22-3-110- 72220 VRS Hybrid Pension Contribution .00 .00 .00 1,161.90 .00 .00 .00 30-110-61-22-3-110- 72300 Group Health and Dental Insurance .00 .00 350.34 2,005.44 .00 .00 .00 30-110-61-22-3-110- 72400 VRS Group Life Insurance 335.66 345.84 354.21 316.37 354.00 598.00 244.00 30-110-61-22-3-110- 72510 Hybrid Disability Insurance .00 .00 .00 16.65 .00 .00 .00 30-110-61-22-3-110- 72750 VRS Retiree Health Care Credit 307.44 316.68 319.74 285.71 319.00 540.00 221.00 Program 110 - Regular Instruction Totals $32,248.41 $33,221.40 $33,870.31 $30,675.32 $33,474.00 $56,552.00 $23,078.00 Program 120 - Special Education 30-110-61-22-3-120- 71120 Compensation-Instructional Salaries 17,081.72 17,596.32 17,618.97 14,962.10 17,596.00 29,729.00 12,133.00 30-110-61-22-3-120- 72100 FICA 1,310.12 1,350.70 1,350.08 1,122.90 1,346.00 2,274.00 928.00 30-110-61-22-3-120- 72210 VRS Pension Contribution 2,678.41 2,759.04 2,928.27 1,841.21 2,924.00 4,941.00 2,017.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 22 - Student Social Worker Level 3 - Secondary Program 120 - Special Education 30-110-61-22-3-120- 72220 VRS Hybrid Pension Contribution .00 .00 .00 774.65 .00 .00 .00 30-110-61-22-3-120- 72300 Group Health and Dental Insurance .00 .00 233.56 1,336.94 .00 .00 .00 30-110-61-22-3-120- 72400 VRS Group Life Insurance 223.78 230.40 235.98 210.80 236.00 398.00 162.00 30-110-61-22-3-120- 72510 Hybrid Disability Insurance .00 .00 .00 11.05 .00 .00 .00 30-110-61-22-3-120- 72750 VRS Retiree Health Care Credit 204.97 211.20 213.27 190.33 213.00 360.00 147.00 Program 120 - Special Education Totals $21,499.00 $22,147.66 $22,580.13 $20,449.98 $22,315.00 $37,702.00 $15,387.00 Program 125 - Parent Resource Center 30-110-61-22-3-125- 71145 Compensation - Parent Resource Ctr 3,237.78 3,318.05 3,903.82 2,008.18 3,314.00 3,659.00 345.00 30-110-61-22-3-125- 71665 Bonus Payments To Teachers .00 .00 387.00 .00 .00 .00 .00 30-110-61-22-3-125- 72100 FICA 247.66 253.78 296.60 98.64 254.00 280.00 26.00 30-110-61-22-3-125- 72220 VRS Hybrid Pension Contribution .00 .00 283.87 304.05 .00 .00 .00 30-110-61-22-3-125- 72300 Group Health and Dental Insurance .00 .00 865.62 883.16 .00 .00 .00 30-110-61-22-3-125- 72400 VRS Group Life Insurance .00 .00 22.89 24.50 .00 .00 .00 30-110-61-22-3-125- 72510 Hybrid Disability Insurance .00 .00 4.07 4.35 .00 .00 .00 30-110-61-22-3-125- 72750 VRS Retiree Health Care Credit .00 .00 20.68 22.15 .00 .00 .00 Program 125 - Parent Resource Center Totals $3,485.44 $3,571.83 $5,784.55 $3,345.03 $3,568.00 $3,939.00 $371.00 Level 3 - Secondary Totals $57,232.85 $58,940.89 $62,234.99 $54,470.33 $59,357.00 $98,193.00 $38,836.00 Sub-Function 22 - Student Social Worker Totals $114,507.38 $117,883.22 $126,093.31 $108,989.30 $119,214.00 $196,886.00 $77,672.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 23 - Student- Homebound Level 2 - Elementary Program 124 - Homebound 30-110-61-23-2-124- 71120 Compensation-Instructional Salaries 3,044.75 6,360.25 .00 1,722.00 3,420.00 3,420.00 .00 30-110-61-23-2-124- 72100 FICA 232.92 486.56 .00 131.71 262.00 262.00 .00 Program 124 - Homebound Totals $3,277.67 $6,846.81 $0.00 $1,853.71 $3,682.00 $3,682.00 $0.00 Level 2 - Elementary Totals $3,277.67 $6,846.81 $0.00 $1,853.71 $3,682.00 $3,682.00 $0.00 Level 3 - Secondary Program 124 - Homebound 30-110-61-23-3-124- 71120 Compensation-Instructional Salaries 15,983.75 .00 .00 3,370.50 30,940.00 30,940.00 .00 30-110-61-23-3-124- 72100 FICA 1,222.76 .00 .00 257.87 2,367.00 2,367.00 .00 Program 124 - Homebound Totals $17,206.51 $0.00 $0.00 $3,628.37 $33,307.00 $33,307.00 $0.00 Level 3 - Secondary Totals $17,206.51 $0.00 $0.00 $3,628.37 $33,307.00 $33,307.00 $0.00 Level 4 - Middle Program 124 - Homebound 30-110-61-23-4-124- 71120 Compensation-Instructional Salaries 4,821.25 2,983.00 4,474.50 .00 6,840.00 6,840.00 .00 30-110-61-23-4-124- 72100 FICA 368.86 228.18 342.34 .00 523.00 523.00 .00 Program 124 - Homebound Totals $5,190.11 $3,211.18 $4,816.84 $0.00 $7,363.00 $7,363.00 $0.00 Level 4 - Middle Totals $5,190.11 $3,211.18 $4,816.84 $0.00 $7,363.00 $7,363.00 $0.00 Sub-Function 23 - Student- Homebound Totals $25,674.29 $10,057.99 $4,816.84 $5,482.08 $44,352.00 $44,352.00 $0.00 Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 2 - Elementary Program 110 - Regular Instruction 30-110-61-31-2-110- 71110 Compensation-Administrative .00 114,773.04 115,222.02 74,363.57 114,773.00 138,567.00 23,794.00 30-110-61-31-2-110- 71120 Compensation-Instructional Salaries 692.75 .00 6,447.25 1,340.00 4,500.00 4,500.00 .00 30-110-61-31-2-110- 71150 Compensation-Clerical 34,615.96 35,569.11 36,211.78 23,398.54 35,561.00 42,022.00 6,461.00 30-110-61-31-2-110- 71200 Compensation-OT 30.96 205.16 .00 7.22 100.00 100.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 2 - Elementary Program 110 - Regular Instruction 30-110-61-31-2-110- 71522 Compensation-REWIP Retirees 48,755.20 .00 .00 .00 .00 .00 .00 30-110-61-31-2-110- 71625 Compensation-Travel Allowance .00 1,200.00 1,200.00 700.00 1,200.00 1,200.00 .00 30-110-61-31-2-110- 71665 Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00 30-110-61-31-2-110- 72100 FICA 6,266.70 11,582.17 12,252.58 7,623.05 11,944.00 14,259.00 2,315.00 30-110-61-31-2-110- 72210 VRS Pension Contribution 5,412.84 23,572.32 25,166.22 16,276.74 24,986.00 30,014.00 5,028.00 30-110-61-31-2-110- 72300 Group Health and Dental Insurance 5,852.16 6,811.56 7,017.24 4,169.90 9,943.00 9,943.00 .00 30-110-61-31-2-110- 72400 VRS Group Life Insurance 452.16 1,969.32 2,029.02 1,312.35 2,014.00 2,420.00 406.00 30-110-61-31-2-110- 72700 Workers Compensation 3,680.00 3,747.00 4,022.00 .00 4,000.00 4,000.00 .00 30-110-61-31-2-110- 72750 VRS Retiree Health Care Credit 414.24 1,803.96 1,832.22 1,184.99 1,819.00 2,185.00 366.00 30-110-61-31-2-110- 72850 OPEB ARC 3,492.00 3,492.00 3,963.75 .00 .00 .00 .00 30-110-61-31-2-110- 73030 Conferences-Student Services 2,126.77 20.00 .00 966.80 3,294.00 3,294.00 .00 30-110-61-31-2-110- 73115 Printing Services 1,914.76 842.00 1,909.50 2,457.16 3,665.00 3,665.00 .00 30-110-61-31-2-110- 73245 Professional Development - Tuition Assistance 2,557.09 11,179.54 5,819.24 6,908.50 11,034.00 11,034.00 .00 30-110-61-31-2-110- 75201 Postage-Student Mailings .00 1,217.17 721.77 192.99 .00 .00 .00 30-110-61-31-2-110- 75507 Travel- Supr of Student Services 315.78 .00 .00 .00 .00 .00 .00 30-110-61-31-2-110- 75515 Travel-Director of Elem Inst 127.00 388.82 545.00 .00 1,520.00 1,520.00 .00 30-110-61-31-2-110- 75529 Travel-Itinerant 73.64 10.92 .07 51.16 1,750.00 1,750.00 .00 30-110-61-31-2-110- 76248 Early Reading Intervention 1,559.36 2,000.00 1,910.00 .00 2,000.00 2,000.00 .00 Program 110 - Regular Instruction Totals $118,339.37 $220,384.09 $227,817.66 $140,952.97 $234,103.00 $272,473.00 $38,370.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 2 - Elementary Program 120 - Special Education 30-110-61-31-2-120- 71110 Compensation-Administrative 53,046.00 56,256.00 56,256.12 34,457.22 56,256.00 62,024.00 5,768.00 30-110-61-31-2-120- 71150 Compensation-Clerical 59,541.08 61,503.85 62,402.93 39,155.15 61,498.00 70,438.00 8,940.00 30-110-61-31-2-120- 71200 Compensation-OT 85.65 4.81 .00 53.35 50.00 50.00 .00 30-110-61-31-2-120- 71625 Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 700.00 1,200.00 1,200.00 .00 30-110-61-31-2-120- 71665 Bonus Payments To Teachers .00 .00 5,418.00 .00 .00 .00 .00 30-110-61-31-2-120- 72100 FICA 7,893.59 8,590.55 9,102.91 5,427.86 9,104.00 10,229.00 1,125.00 30-110-61-31-2-120- 72210 VRS Pension Contribution 13,872.72 14,543.28 15,547.71 9,646.70 19,571.00 22,015.00 2,444.00 30-110-61-31-2-120- 72220 VRS Hybrid Pension Contribution 3,806.04 3,920.64 4,171.50 2,584.01 .00 .00 .00 30-110-61-31-2-120- 72300 Group Health and Dental Insurance 17,796.96 20,528.70 21,807.18 12,402.46 14,915.00 14,915.00 .00 30-110-61-31-2-120- 72400 VRS Group Life Insurance 1,477.08 1,542.72 1,589.87 986.09 1,578.00 1,775.00 197.00 30-110-61-31-2-120- 72510 Hybrid Disability Insurance 131.09 119.12 59.76 37.03 .00 .00 .00 30-110-61-31-2-120- 72750 VRS Retiree Health Care Credit 1,353.12 1,413.24 1,435.67 890.47 1,425.00 1,603.00 178.00 30-110-61-31-2-120- 73225 Professional Development - Conferences 2,467.00 1,512.22 895.00 3,883.53 1,955.00 1,955.00 .00 30-110-61-31-2-120- 75505 Travel- Supr of Sp Ed 672.24 .00 .00 .00 .00 .00 .00 30-110-61-31-2-120- 75508 Travel - Director of Student Services 1,109.28 1,574.15 799.00 1,358.83 1,372.00 1,372.00 .00 30-110-61-31-2-120- 75529 Travel-Itinerant .00 74.09 .00 .00 .00 .00 .00 30-110-61-31-2-120- 76465 Testing Materials-Other 8,039.66 5,709.57 5,176.65 6,272.88 8,000.00 10,500.00 2,500.00 Program 120 - Special Education Totals $172,491.51 $178,492.94 $185,862.30 $117,855.58 $176,924.00 $198,076.00 $21,152.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 2 - Elementary Program 140 - Gifted 30-110-61-31-2-140- 73230 Professional Development - Gifted 438.00 684.21 .00 .00 870.00 870.00 .00 Program 140 - Gifted Totals $438.00 $684.21 $0.00 $0.00 $870.00 $870.00 $0.00 Level 2 - Elementary Totals $291,268.88 $399,561.24 $413,679.96 $258,808.55 $411,897.00 $471,419.00 $59,522.00 Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-31-3-110- 71110 Compensation-Administrative 130,371.00 117,079.44 117,473.04 31,146.24 117,080.00 122,934.00 5,854.00 30-110-61-31-3-110- 71120 Compensation-Instructional Salaries 695.00 4,343.04 44.90 790.00 26,000.00 26,875.00 875.00 30-110-61-31-3-110- 71150 Compensation-Clerical 43,419.07 47,597.76 47,712.27 29,434.23 47,598.00 52,982.00 5,384.00 30-110-61-31-3-110- 71200 Compensation-OT .00 .00 .00 .00 50.00 50.00 .00 30-110-61-31-3-110- 71625 Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 300.00 1,200.00 1,200.00 .00 30-110-61-31-3-110- 71665 Bonus Payments To Teachers .00 .00 4,644.00 .00 .00 .00 .00 30-110-61-31-3-110- 72100 FICA 13,191.58 12,474.91 12,591.15 4,551.03 14,682.00 15,609.00 927.00 30-110-61-31-3-110- 72210 VRS Pension Contribution 27,687.24 25,821.48 27,453.81 10,068.45 27,369.00 29,237.00 1,868.00 30-110-61-31-3-110- 72300 Group Health and Dental Insurance 16,137.96 14,755.80 15,441.60 6,522.08 19,886.00 19,886.00 .00 30-110-61-31-3-110- 72400 VRS Group Life Insurance 2,313.12 2,157.24 2,213.46 811.81 2,207.00 2,357.00 150.00 30-110-61-31-3-110- 72750 VRS Retiree Health Care Credit 2,118.96 1,976.16 1,998.75 733.02 1,993.00 2,129.00 136.00 30-110-61-31-3-110- 73030 Conferences-Student Services 2,409.29 (279.89).00 966.80 3,293.00 3,293.00 .00 30-110-61-31-3-110- 73115 Printing Services 201.87 337.50 3,296.06 4,599.67 3,665.00 3,665.00 .00 30-110-61-31-3-110- 73245 Professional Development - Tuition Assistance 1,562.71 2,112.87 1,797.89 1,436.71 3,033.00 3,033.00 .00 30-110-61-31-3-110- 75519 Travel-Director of Sec Inst 1,325.83 443.54 760.00 639.56 1,440.00 1,440.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 3 - Secondary Program 110 - Regular Instruction 30-110-61-31-3-110- 75529 Travel-Itinerant 48.34 .00 .00 .00 .00 .00 .00 30-110-61-31-3-110- 76435 Supplies - Instructional 44.29 .00 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $242,726.26 $230,019.85 $236,626.93 $91,999.60 $269,496.00 $284,690.00 $15,194.00 Program 120 - Special Education 30-110-61-31-3-120- 71110 Compensation-Administrative 53,046.00 56,256.00 56,256.12 34,457.22 56,256.00 62,024.00 5,768.00 30-110-61-31-3-120- 71150 Compensation-Clerical 59,540.26 61,503.85 61,812.77 39,155.49 61,498.00 70,438.00 8,940.00 30-110-61-31-3-120- 71200 Compensation-OT 83.27 4.21 .00 53.35 50.00 50.00 .00 30-110-61-31-3-120- 71665 Bonus Payments To Teachers .00 .00 3,096.00 .00 .00 .00 .00 30-110-61-31-3-120- 72100 FICA 7,801.10 8,498.02 8,787.79 5,373.67 9,012.00 10,137.00 1,125.00 30-110-61-31-3-120- 72210 VRS Pension Contribution 13,872.36 14,543.16 15,449.61 9,646.56 19,571.00 22,015.00 2,444.00 30-110-61-31-3-120- 72220 VRS Hybrid Pension Contribution 3,805.80 3,920.52 4,171.29 2,583.95 .00 .00 .00 30-110-61-31-3-120- 72300 Group Health and Dental Insurance 17,796.84 20,528.58 21,807.12 12,402.46 14,914.00 14,914.00 .00 30-110-61-31-3-120- 72400 VRS Group Life Insurance 1,476.96 1,542.48 1,581.91 986.02 1,578.00 1,775.00 197.00 30-110-61-31-3-120- 72510 Hybrid Disability Insurance .00 .00 59.73 36.96 .00 .00 .00 30-110-61-31-3-120- 72750 VRS Retiree Health Care Credit 1,352.76 1,412.76 1,428.34 890.33 1,425.00 1,603.00 178.00 30-110-61-31-3-120- 73225 Professional Development - Conferences 779.36 2,098.00 556.00 373.69 807.00 807.00 .00 30-110-61-31-3-120- 75529 Travel-Itinerant 1,612.57 926.90 477.29 498.59 1,750.00 3,250.00 1,500.00 30-110-61-31-3-120- 76465 Testing Materials-Other 863.94 1,161.37 1,952.93 937.50 2,000.00 2,000.00 .00 Program 120 - Special Education Totals $162,031.22 $172,395.85 $177,436.90 $107,395.79 $168,861.00 $189,013.00 $20,152.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 3 - Secondary Program 140 - Gifted 30-110-61-31-3-140- 73230 Professional Development - Gifted .00 45.29 .00 .00 440.00 440.00 .00 Program 140 - Gifted Totals $0.00 $45.29 $0.00 $0.00 $440.00 $440.00 $0.00 Level 3 - Secondary Totals $404,757.48 $402,460.99 $414,063.83 $199,395.39 $438,797.00 $474,143.00 $35,346.00 Level 4 - Middle Program 110 - Regular Instruction 30-110-61-31-4-110- 71110 Compensation-Administrative 145,203.81 42,781.56 42,821.43 26,301.66 42,782.00 47,343.00 4,561.00 30-110-61-31-4-110- 71120 Compensation-Instructional Salaries .00 .00 306.00 1,150.00 3,000.00 3,000.00 .00 30-110-61-31-4-110- 71625 Compensation-Travel Allowance 2,400.00 .00 .00 .00 .00 .00 .00 30-110-61-31-4-110- 71665 Bonus Payments To Teachers .00 .00 774.00 .00 .00 .00 .00 30-110-61-31-4-110- 72100 FICA 10,920.04 2,921.03 2,999.45 1,891.01 3,502.00 3,851.00 349.00 30-110-61-31-4-110- 72210 VRS Pension Contribution 22,767.98 6,708.12 7,116.99 4,371.36 7,110.00 7,868.00 758.00 30-110-61-31-4-110- 72300 Group Health and Dental Insurance 11,160.92 4,293.30 4,416.42 2,625.85 9,943.00 9,943.00 .00 30-110-61-31-4-110- 72400 VRS Group Life Insurance 1,902.24 560.52 573.87 352.45 573.00 634.00 61.00 30-110-61-31-4-110- 72750 VRS Retiree Health Care Credit 1,742.50 513.36 518.16 318.29 518.00 573.00 55.00 30-110-61-31-4-110- 73030 Conferences-Student Services 1,902.02 754.50 .00 483.40 3,293.00 3,293.00 .00 30-110-61-31-4-110- 73115 Printing Services 326.87 .00 314.50 4,399.34 .00 .00 .00 30-110-61-31-4-110- 73245 Professional Development - Tuition Assistance 1,408.98 1,849.52 3,772.45 349.24 3,033.00 3,033.00 .00 30-110-61-31-4-110- 75201 Postage-Student Mailings .00 335.00 .00 .00 1,100.00 1,100.00 .00 30-110-61-31-4-110- 75511 Travel-Director of Assessment/Tech 1,206.66 .00 314.44 .00 .00 .00 .00 30-110-61-31-4-110- 75529 Travel-Itinerant 92.78 10.92 .00 .00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 4 - Middle Program 110 - Regular Instruction 30-110-61-31-4-110- 76045 Furniture and Equip <$5,000 .00 119.99 .00 .00 750.00 750.00 .00 Program 110 - Regular Instruction Totals $201,034.80 $60,847.82 $63,927.71 $42,242.60 $75,604.00 $81,388.00 $5,784.00 Program 120 - Special Education 30-110-61-31-4-120- 73075 Legal Notices-Special Education 794.40 720.72 197.68 .00 1,500.00 1,500.00 .00 30-110-61-31-4-120- 73225 Professional Development - Conferences 1,750.54 839.64 265.00 282.29 807.00 807.00 .00 30-110-61-31-4-120- 76465 Testing Materials-Other 1,931.24 1,475.75 1,433.01 2,074.20 2,000.00 8,000.00 6,000.00 Program 120 - Special Education Totals $4,476.18 $3,036.11 $1,895.69 $2,356.49 $4,307.00 $10,307.00 $6,000.00 Program 140 - Gifted 30-110-61-31-4-140- 73230 Professional Development - Gifted 1,068.00 609.38 .00 .00 1,290.00 1,290.00 .00 Program 140 - Gifted Totals $1,068.00 $609.38 $0.00 $0.00 $1,290.00 $1,290.00 $0.00 Level 4 - Middle Totals $206,578.98 $64,493.31 $65,823.40 $44,599.09 $81,201.00 $92,985.00 $11,784.00 Level 7 - Adult Program 170 - Adult 30-110-61-31-7-170- 71157 Compensation-Regional Adult Ed Prog Mgr .00 2,989.85 .00 .00 .00 .00 .00 30-110-61-31-7-170- 71522 Compensation-REWIP Retirees 5,988.84 6,226.16 6,173.81 2,837.23 6,701.00 6,701.00 .00 30-110-61-31-7-170- 72100 FICA 3,157.33 654.68 472.29 217.04 513.00 513.00 .00 30-110-61-31-7-170- 72210 VRS Pension Contribution 1,323.15 .00 .00 .00 .00 .00 .00 30-110-61-31-7-170- 72220 VRS Hybrid Pension Contribution 4,822.80 191.96 .00 .00 .00 .00 .00 30-110-61-31-7-170- 72300 Group Health and Dental Insurance 3,925.44 220.84 .00 .00 .00 .00 .00 30-110-61-31-7-170- 72400 VRS Group Life Insurance 513.44 170.61 .00 .00 .00 .00 .00 30-110-61-31-7-170- 72510 Hybrid Disability Insurance 83.04 7.14 .00 .00 .00 .00 .00 30-110-61-31-7-170- 72750 VRS Retiree Health Care Credit 470.38 36.21 .00 .00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 61 - Instruction Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 7 - Adult Program 170 - Adult 30-110-61-31-7-170- 72800 Termination Pay for Vac/Sick Leave 8,000.00 .00 .00 .00 .00 .00 .00 30-110-61-31-7-170- 76435 Supplies - Instructional .00 2.49 .00 .00 .00 .00 .00 Program 170 - Adult Totals $28,284.42 $10,499.94 $6,646.10 $3,054.27 $7,214.00 $7,214.00 $0.00 Level 7 - Adult Totals $28,284.42 $10,499.94 $6,646.10 $3,054.27 $7,214.00 $7,214.00 $0.00 Sub-Function 31 - Instr. Sup. - Improve. of Instr. Totals $930,889.76 $877,015.48 $900,213.29 $505,857.30 $939,109.00 $1,045,761.00 $106,652.00 Function 61 - Instruction Totals $2,969,894.24 $3,018,456.11 $2,648,275.43 $1,930,266.64 $3,105,108.00 $3,413,776.00 $308,668.00 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 423,669.78 441,315.82 446,183.14 285,569.11 434,771.00 539,595.00 104,824.00 30-110-68-21-9-800- 71200 Compensation-OT 1,219.81 637.38 394.16 1,327.20 750.00 750.00 .00 30-110-68-21-9-800- 71625 Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 700.00 1,200.00 1,200.00 .00 30-110-68-21-9-800- 71665 Bonus Payments To Teachers .00 .00 10,836.00 .00 .00 .00 .00 30-110-68-21-9-800- 72100 FICA 30,061.19 31,372.61 32,932.53 22,774.48 33,409.00 41,428.00 8,019.00 30-110-68-21-9-800- 72210 VRS Pension Contribution 59,794.92 62,356.20 67,763.10 43,536.35 72,259.00 89,681.00 17,422.00 30-110-68-21-9-800- 72220 VRS Hybrid Pension Contribution 6,579.36 6,777.48 6,593.33 4,474.78 .00 .00 .00 30-110-68-21-9-800- 72300 Group Health and Dental Insurance 47,686.80 46,587.36 48,112.60 22,795.67 39,772.00 39,772.00 .00 30-110-68-21-9-800- 72400 VRS Group Life Insurance 5,545.32 5,775.84 5,994.98 3,870.97 5,826.00 7,231.00 1,405.00 30-110-68-21-9-800- 72510 Hybrid Disability Insurance 103.84 102.93 94.43 64.07 .00 .00 .00 30-110-68-21-9-800- 72750 VRS Retiree Health Care Credit 5,079.72 5,290.92 5,413.32 3,495.36 5,261.00 6,529.00 1,268.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 110 - Central Instruction Function 68 - Technology Sub-Function 21 - Student Guidance Level 9 - District Wide Program 800 - Technology 30-110-68-21-9-800- 72800 Termination Pay for Vac/Sick Leave .00 .00 623.42 13,052.19 .00 .00 .00 30-110-68-21-9-800- 73205 Software Licensing Fees 181,449.29 169,126.12 152,287.45 193,629.38 234,327.00 370,847.00 136,520.00 30-110-68-21-9-800- 73225 Professional Development - Conferences 7,415.81 4,029.76 6,457.88 460.00 5,440.00 5,440.00 .00 30-110-68-21-9-800- 75529 Travel-Itinerant 453.77 439.74 863.43 381.08 500.00 500.00 .00 30-110-68-21-9-800- 76515 Software-Instructional 57,251.00 58,711.09 66,914.99 72,982.98 77,488.00 77,488.00 .00 30-110-68-21-9-800- 76535 Network Software 2,078.50 1,724.74 1,943.41 .00 1,850.00 1,850.00 .00 30-110-68-21-9-800- 76545 Technology Repair and Replace 20,062.63 20,410.02 21,020.34 21,429.33 53,172.00 246,433.00 193,261.00 Program 800 - Technology Totals $849,651.74 $855,858.01 $875,628.51 $690,542.95 $966,025.00 $1,428,744.00 $462,719.00 Level 9 - District Wide Totals $849,651.74 $855,858.01 $875,628.51 $690,542.95 $966,025.00 $1,428,744.00 $462,719.00 Sub-Function 21 - Student Guidance Totals $849,651.74 $855,858.01 $875,628.51 $690,542.95 $966,025.00 $1,428,744.00 $462,719.00 Sub-Function 50 - Pupil Transportation (Other) Level 9 - District Wide Program 800 - Technology 30-110-68-50-9-800- 76041 Technology - Software/Online Content 4,695.60 9,083.42 11,856.00 10,356.00 10,356.00 11,556.00 1,200.00 Program 800 - Technology Totals $4,695.60 $9,083.42 $11,856.00 $10,356.00 $10,356.00 $11,556.00 $1,200.00 Level 9 - District Wide Totals $4,695.60 $9,083.42 $11,856.00 $10,356.00 $10,356.00 $11,556.00 $1,200.00 Sub-Function 50 - Pupil Transportation (Other) Totals $4,695.60 $9,083.42 $11,856.00 $10,356.00 $10,356.00 $11,556.00 $1,200.00 Function 68 - Technology Totals $854,347.34 $864,941.43 $887,484.51 $700,898.95 $976,381.00 $1,440,300.00 $463,919.00 Locations 110 - Central Instruction Totals $3,824,241.58 $3,883,397.54 $3,535,759.94 $2,631,165.59 $4,081,489.00 $4,854,076.00 $772,587.00 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 3,632,270.81 3,617,677.13 3,500,161.37 2,083,547.77 3,595,165.00 3,793,737.00 198,572.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-10-3-110- 71151 Compensation-Instructional Asst 56,533.20 57,721.08 59,934.20 21,338.15 59,555.00 27,931.00 (31,624.00) 30-111-61-10-3-110- 71159 Compensation- Accompanist 8,633.25 7,269.75 4,576.50 4,293.00 9,045.00 9,045.00 .00 30-111-61-10-3-110- 71182 Compensation-Band Assistants 14,454.02 14,682.02 12,101.02 15,394.51 13,238.00 13,163.00 (75.00) 30-111-61-10-3-110- 71200 Compensation-OT .00 10.28 .00 307.69 .00 .00 .00 30-111-61-10-3-110- 71520 Compensation-Substitutes 115,463.45 121,877.38 74,315.87 55,938.48 105,087.00 105,087.00 .00 30-111-61-10-3-110- 71522 Compensation-REWIP Retirees 135,202.08 73,272.44 19,868.62 34,946.12 78,892.00 81,415.00 2,523.00 30-111-61-10-3-110- 71620 Compensation-Extracurricular Supplements 595.70 35.00 237.50 .00 .00 .00 .00 30-111-61-10-3-110- 71650 Compensation-NBC Teacher Bonus 37,500.00 45,000.00 57,500.00 38,750.00 27,500.00 27,500.00 .00 30-111-61-10-3-110- 71665 Bonus Payments To Teachers .00 .00 99,954.36 .00 .00 .00 .00 30-111-61-10-3-110- 72100 FICA 294,256.40 287,840.27 277,927.93 162,558.35 292,133.00 310,428.00 18,295.00 30-111-61-10-3-110- 72210 VRS Pension Contribution 483,325.89 462,147.00 445,238.18 192,295.16 595,822.00 635,161.00 39,339.00 30-111-61-10-3-110- 72220 VRS Hybrid Pension Contribution 91,492.83 111,861.84 142,037.46 106,085.66 .00 .00 .00 30-111-61-10-3-110- 72300 Group Health and Dental Insurance 419,392.91 424,459.08 436,094.33 260,524.43 499,333.00 499,333.00 .00 30-111-61-10-3-110- 72400 VRS Group Life Insurance 48,023.87 47,977.07 47,348.64 24,057.19 48,039.00 51,210.00 3,171.00 30-111-61-10-3-110- 72510 Hybrid Disability Insurance 1,661.85 1,697.90 2,034.06 1,519.16 .00 .00 .00 30-111-61-10-3-110- 72600 Unemployment Compensation .00 .00 5,391.36 .00 .00 .00 .00 30-111-61-10-3-110- 72700 Workers Compensation 23,406.00 23,830.00 25,575.00 .00 25,000.00 25,000.00 .00 30-111-61-10-3-110- 72750 VRS Retiree Health Care Credit 43,991.40 43,929.73 42,755.08 21,723.05 43,378.00 46,242.00 2,864.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-10-3-110- 72800 Termination Pay for Vac/Sick Leave 8,480.00 18,280.00 21,560.00 14,000.00 .00 .00 .00 30-111-61-10-3-110- 72850 OPEB ARC 24,011.00 24,011.00 22,584.17 .00 .00 .00 .00 30-111-61-10-3-110- 73125 Repair/Maint - Art 723.36 .00 .00 .00 .00 .00 .00 30-111-61-10-3-110- 73126 Repair & Maint - Athletic Equipment 3,597.20 3,645.00 3,384.12 3,606.97 3,645.00 3,645.00 .00 30-111-61-10-3-110- 73145 Repair/Maint - Family and Consumer Science .00 143.64 .00 .00 .00 .00 .00 30-111-61-10-3-110- 73150 Repair/Maint - Math .00 269.97 .00 .00 .00 .00 .00 30-111-61-10-3-110- 73155 Repair/Maint - Piano 350.00 300.00 267.00 165.00 350.00 350.00 .00 30-111-61-10-3-110- 73165 Repair/Maint - Science 756.60 .00 .00 392.74 880.00 880.00 .00 30-111-61-10-3-110- 73170 Repair/Maint - Tech Ed 2,158.72 2,165.53 2,152.94 1,064.42 2,165.00 2,165.00 .00 30-111-61-10-3-110- 73255 Professional Development 890.39 1,895.55 1,501.70 2,881.14 5,000.00 5,000.00 .00 30-111-61-10-3-110- 73256 Professional Development - Athletic Training Certifications .00 .00 1,134.00 850.00 1,000.00 1,000.00 .00 30-111-61-10-3-110- 75527 Travel -Student Competition 7,800.11 2,154.39 200.00 2,500.00 8,000.00 8,000.00 .00 30-111-61-10-3-110- 76015 Allotment 65,520.20 66,045.15 63,722.64 44,864.25 85,224.00 86,700.00 1,476.00 30-111-61-10-3-110- 76020 Athletic Training 5,378.32 5,889.60 5,689.95 1,348.70 6,000.00 6,000.00 .00 30-111-61-10-3-110- 76030 Athletics/Athletic Equipment <$5,000 .00 94,212.85 50.00 .00 .00 .00 .00 30-111-61-10-3-110- 76045 Furniture and Equip <$5,000 520.11 279.97 25,779.07 179,504.49 2,000.00 2,000.00 .00 30-111-61-10-3-110- 76075 Registration Guide 1,730.00 1,730.00 1,773.20 1,800.49 1,800.00 1,800.00 .00 30-111-61-10-3-110- 76135 Art Supplies and Equipment <$5,000 5,674.08 .00 .00 .00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-10-3-110- 76136 Fine Arts .00 1,364.06 1,544.96 1,287.31 1,706.00 2,056.00 350.00 30-111-61-10-3-110- 76137 Ceramics .00 2,120.81 2,663.37 2,054.83 3,400.00 3,400.00 .00 30-111-61-10-3-110- 76138 Graphic Arts .00 1,238.33 1,199.33 991.00 1,200.00 1,200.00 .00 30-111-61-10-3-110- 76160 Auto Body 6,063.36 5,040.89 5,305.61 5,404.98 6,217.00 10,653.00 4,436.00 30-111-61-10-3-110- 76165 Auto Service Tech 3,876.18 3,808.50 3,795.97 12,493.77 3,784.00 5,284.00 1,500.00 30-111-61-10-3-110- 76167 Career & Tech Ed - STATE 14,035.24 13,956.90 11,807.13 11,569.13 7,862.00 13,385.00 5,523.00 30-111-61-10-3-110- 76170 Band 7,892.61 9,007.30 8,930.95 10,229.50 8,975.00 8,975.00 .00 30-111-61-10-3-110- 76180 Black History Month 2,202.77 1,134.05 1,813.23 1,216.57 2,500.00 2,500.00 .00 30-111-61-10-3-110- 76185 Business Education .00 .00 521.60 .00 570.00 570.00 .00 30-111-61-10-3-110- 76190 Career Communications 1,198.26 1,206.19 1,212.58 .00 1,215.00 1,215.00 .00 30-111-61-10-3-110- 76205 Career/Tech Ed 2,751.25 3,054.54 3,043.24 2,508.19 3,067.00 3,067.00 .00 30-111-61-10-3-110- 76215 Choir 1,755.40 1,707.87 2,454.38 1,747.32 3,224.00 3,224.00 .00 30-111-61-10-3-110- 76225 Chorale 1,470.00 1,470.00 .00 .00 .00 .00 .00 30-111-61-10-3-110- 76231 Computer Science .00 .00 .00 205.00 300.00 872.00 572.00 30-111-61-10-3-110- 76232 Cosmetology .00 .00 .00 5,752.83 6,007.00 6,007.00 .00 30-111-61-10-3-110- 76235 Drama 1,985.00 1,985.00 282.18 2,095.89 1,985.00 1,985.00 .00 30-111-61-10-3-110- 76236 Diesel Program .00 .00 911.03 967.81 1,000.00 1,000.00 .00 30-111-61-10-3-110- 76240 Drivers Education .00 300.00 300.00 .00 200.00 200.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-10-3-110- 76255 English 1,050.89 1,063.68 1,063.89 1,041.65 1,061.00 1,061.00 .00 30-111-61-10-3-110- 76260 Family and Consumer Science 3,179.00 1,841.22 3,827.83 3,303.00 3,303.00 3,303.00 .00 30-111-61-10-3-110- 76270 Foreign Language 339.22 342.62 328.70 268.12 349.00 349.00 .00 30-111-61-10-3-110- 76275 Freshman Transition 1,811.46 2,496.75 2,080.00 1,173.24 2,500.00 2,500.00 .00 30-111-61-10-3-110- 76290 Health 419.44 425.59 401.94 .00 425.00 425.00 .00 30-111-61-10-3-110- 76295 Advanced Programs 80,956.17 72,964.69 65,937.09 49,042.22 114,300.00 111,750.00 (2,550.00) 30-111-61-10-3-110- 76305 ITRT .00 600.72 .00 .00 .00 .00 .00 30-111-61-10-3-110- 76340 Marketing Education 133.23 246.52 167.38 86.48 324.00 324.00 .00 30-111-61-10-3-110- 76345 Mathematics 93.71 304.95 531.00 454.00 799.00 799.00 .00 30-111-61-10-3-110- 76360 Physical Education 3,762.97 645.06 708.90 286.50 707.00 707.00 .00 30-111-61-10-3-110- 76380 Science 9,589.62 7,546.22 8,280.34 4,657.77 9,610.00 9,610.00 .00 30-111-61-10-3-110- 76385 Social Studies 1,172.46 694.58 278.23 116.99 1,400.00 1,000.00 (400.00) 30-111-61-10-3-110- 76386 Spirit Club .00 .00 242.72 198.49 300.00 300.00 .00 30-111-61-10-3-110- 76387 Student Council .00 .00 44.00 .00 300.00 300.00 .00 30-111-61-10-3-110- 76470 Welding 5,752.89 5,943.72 4,588.12 3,185.24 5,753.00 8,412.00 2,659.00 30-111-61-10-3-110- 76483 Yearbook 750.00 750.00 10,000.00 10,000.00 10,000.00 10,000.00 .00 30-111-61-10-3-110- 76515 Software-Instructional 6,655.00 4,959.00 3,800.00 16,900.20 17,802.00 19,075.00 1,273.00 30-111-61-10-3-110- 76530 Computer Supplies 4,572.72 4,516.77 6,297.56 5,259.77 4,617.00 4,617.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-10-3-110- 78005 Auto Service Tech > $5,000 .00 .00 .00 46,195.00 .00 .00 .00 Program 110 - Regular Instruction Totals $5,697,262.60 $5,715,047.15 $5,557,213.53 $3,476,949.72 $5,735,013.00 $5,982,917.00 $247,904.00 Program 120 - Special Education 30-111-61-10-3-120- 71120 Compensation-Instructional Salaries 469,824.89 463,723.24 457,845.21 288,973.77 455,998.00 533,858.00 77,860.00 30-111-61-10-3-120- 71151 Compensation-Instructional Asst 76,979.02 69,249.41 71,131.38 43,559.87 75,367.00 78,906.00 3,539.00 30-111-61-10-3-120- 71520 Compensation-Substitutes 1,518.23 1,971.90 747.74 85.75 .00 .00 .00 30-111-61-10-3-120- 71665 Bonus Payments To Teachers .00 .00 23,220.00 .00 .00 .00 .00 30-111-61-10-3-120- 72100 FICA 40,000.95 38,941.97 40,243.01 24,570.27 40,649.00 46,876.00 6,227.00 30-111-61-10-3-120- 72210 VRS Pension Contribution 42,568.75 25,976.40 25,676.55 11,623.10 88,313.00 101,841.00 13,528.00 30-111-61-10-3-120- 72220 VRS Hybrid Pension Contribution 44,671.49 58,558.93 62,578.24 36,730.35 .00 .00 .00 30-111-61-10-3-120- 72300 Group Health and Dental Insurance 79,872.40 81,462.96 85,394.54 49,180.55 73,106.00 73,106.00 .00 30-111-61-10-3-120- 72400 VRS Group Life Insurance 7,288.60 7,062.60 7,117.73 3,898.50 7,120.00 8,211.00 1,091.00 30-111-61-10-3-120- 72510 Hybrid Disability Insurance 692.28 888.80 895.85 526.05 .00 .00 .00 30-111-61-10-3-120- 72750 VRS Retiree Health Care Credit 6,676.45 6,469.60 6,425.33 3,520.30 6,430.00 7,414.00 984.00 30-111-61-10-3-120- 72800 Termination Pay for Vac/Sick Leave 1,500.00 .00 54.67 .00 .00 .00 .00 30-111-61-10-3-120- 76390 Sp Ed LD 242.99 270.45 .00 .00 .00 .00 .00 30-111-61-10-3-120- 76398 Sp Ed ED 330.80 492.15 .00 .00 .00 .00 .00 30-111-61-10-3-120- 76405 Sp Ed EMH 167.77 302.26 .00 .00 .00 .00 .00 30-111-61-10-3-120- 76425 Sp Ed -Transition 169.82 787.85 .00 .00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 120 - Special Education 30-111-61-10-3-120- 76431 Special Ed - General .00 .00 945.89 1,006.30 1,600.00 1,600.00 .00 Program 120 - Special Education Totals $772,504.44 $756,158.52 $782,276.14 $463,674.81 $748,583.00 $851,812.00 $103,229.00 Program 130 - Vocational 30-111-61-10-3-130- 71120 Compensation-Instructional Salaries 622,373.12 635,832.96 661,339.43 394,113.14 656,422.00 737,442.00 81,020.00 30-111-61-10-3-130- 71650 Compensation-NBC Teacher Bonus 2,500.00 7,500.00 .00 .00 .00 .00 .00 30-111-61-10-3-130- 71665 Bonus Payments To Teachers .00 .00 18,576.00 .00 .00 .00 .00 30-111-61-10-3-130- 72100 FICA 42,322.95 43,879.34 47,549.27 27,571.79 50,216.00 56,414.00 6,198.00 30-111-61-10-3-130- 72210 VRS Pension Contribution 89,260.80 91,687.00 85,652.78 43,205.47 109,097.00 122,563.00 13,466.00 30-111-61-10-3-130- 72220 VRS Hybrid Pension Contribution 7,232.80 7,447.00 23,638.46 12,919.95 .00 .00 .00 30-111-61-10-3-130- 72300 Group Health and Dental Insurance 86,974.20 85,861.06 88,162.66 54,175.92 83,211.00 83,211.00 .00 30-111-61-10-3-130- 72400 VRS Group Life Insurance 8,061.80 8,282.20 8,811.79 4,525.11 8,796.00 9,882.00 1,086.00 30-111-61-10-3-130- 72510 Hybrid Disability Insurance 124.50 113.00 338.55 185.05 .00 .00 .00 30-111-61-10-3-130- 72750 VRS Retiree Health Care Credit 7,384.80 7,586.70 7,956.88 4,086.16 7,943.00 8,923.00 980.00 30-111-61-10-3-130- 72800 Termination Pay for Vac/Sick Leave .00 8,000.00 .00 .00 .00 .00 .00 Program 130 - Vocational Totals $866,234.97 $896,189.26 $942,025.82 $540,782.59 $915,685.00 $1,018,435.00 $102,750.00 Program 150 - Other 30-111-61-10-3-150- 71120 Compensation-Instructional Salaries 118,197.48 112,067.40 112,808.22 48,156.72 111,748.00 99,169.00 (12,579.00) 30-111-61-10-3-150- 71200 Compensation-OT .00 .00 435.17 155.08 .00 .00 .00 30-111-61-10-3-150- 71620 Compensation-Extracurricular Supplements 329,582.55 349,502.65 341,102.48 224,512.06 362,096.00 386,577.00 24,481.00 30-111-61-10-3-150- 71665 Bonus Payments To Teachers .00 .00 2,213.64 .00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 150 - Other 30-111-61-10-3-150- 72100 FICA 33,910.83 35,427.21 34,882.30 21,232.70 36,249.00 37,160.00 911.00 30-111-61-10-3-150- 72210 VRS Pension Contribution 18,533.40 17,572.08 22,123.51 3,097.78 18,573.00 16,482.00 (2,091.00) 30-111-61-10-3-150- 72220 VRS Hybrid Pension Contribution .00 .00 .00 5,351.88 .00 .00 .00 30-111-61-10-3-150- 72300 Group Health and Dental Insurance 18,040.44 12,111.36 12,106.32 1,841.97 8,560.00 8,560.00 .00 30-111-61-10-3-150- 72400 VRS Group Life Insurance 1,548.36 1,468.08 1,511.61 681.28 1,497.00 1,329.00 (168.00) 30-111-61-10-3-150- 72510 Hybrid Disability Insurance .00 .00 .00 76.62 .00 .00 .00 30-111-61-10-3-150- 72600 Unemployment Compensation .00 .00 44.39 .00 .00 .00 .00 30-111-61-10-3-150- 72750 VRS Retiree Health Care Credit 1,418.28 1,344.84 1,364.97 615.18 1,352.00 1,200.00 (152.00) 30-111-61-10-3-150- 72800 Termination Pay for Vac/Sick Leave 4,351.50 .00 9,600.00 .00 .00 .00 .00 30-111-61-10-3-150- 76030 Athletics/Athletic Equipment <$5,000 52,064.79 .00 117,295.74 77,417.52 78,997.00 78,997.00 .00 Program 150 - Other Totals $577,647.63 $529,493.62 $655,488.35 $383,138.79 $619,072.00 $629,474.00 $10,402.00 Level 3 - Secondary Totals $7,913,649.64 $7,896,888.55 $7,937,003.84 $4,864,545.91 $8,018,353.00 $8,482,638.00 $464,285.00 Sub-Function 10 - Classroom Instruction Totals $7,913,649.64 $7,896,888.55 $7,937,003.84 $4,864,545.91 $8,018,353.00 $8,482,638.00 $464,285.00 Sub-Function 21 - Student Guidance Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-21-3-110- 71124 Compensation-Guidance Counselors 241,284.91 248,734.33 249,618.96 170,134.44 261,829.00 312,113.00 50,284.00 30-111-61-21-3-110- 71150 Compensation-Clerical 32,025.25 32,978.15 33,953.16 23,781.66 34,714.00 42,798.00 8,084.00 30-111-61-21-3-110- 71200 Compensation-OT .00 .00 19.95 .00 .00 .00 .00 30-111-61-21-3-110- 71665 Bonus Payments To Teachers .00 .00 7,353.00 .00 .00 .00 .00 30-111-61-21-3-110- 72100 FICA 20,213.30 21,067.45 21,762.53 14,429.77 22,686.00 27,151.00 4,465.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 21 - Student Guidance Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-21-3-110- 72210 VRS Pension Contribution 27,548.89 28,439.91 30,373.75 25,305.34 49,285.00 58,986.00 9,701.00 30-111-61-21-3-110- 72220 VRS Hybrid Pension Contribution 14,748.88 15,348.83 16,369.67 4,952.25 .00 .00 .00 30-111-61-21-3-110- 72300 Group Health and Dental Insurance 26,534.01 24,667.76 25,288.90 19,933.70 34,470.00 34,470.00 .00 30-111-61-21-3-110- 72400 VRS Group Life Insurance 3,534.47 3,658.49 3,768.73 2,439.56 3,974.00 4,756.00 782.00 30-111-61-21-3-110- 72510 Hybrid Disability Insurance 256.21 232.95 234.43 70.90 .00 .00 .00 30-111-61-21-3-110- 72750 VRS Retiree Health Care Credit 3,237.33 3,351.08 3,403.02 2,202.88 3,588.00 4,294.00 706.00 30-111-61-21-3-110- 76285 Guidance 2,371.86 706.92 822.05 446.97 865.00 865.00 .00 Program 110 - Regular Instruction Totals $371,755.11 $379,185.87 $392,968.15 $263,697.47 $411,411.00 $485,433.00 $74,022.00 Program 120 - Special Education 30-111-61-21-3-120- 71124 Compensation-Guidance Counselors 12,671.35 13,091.28 13,137.84 .00 .00 .00 .00 30-111-61-21-3-120- 71150 Compensation-Clerical 1,685.54 1,735.69 1,787.01 .00 .00 .00 .00 30-111-61-21-3-120- 71200 Compensation-OT .00 .00 1.05 .00 .00 .00 .00 30-111-61-21-3-120- 71665 Bonus Payments To Teachers .00 .00 387.00 .00 .00 .00 .00 30-111-61-21-3-120- 72100 FICA 1,070.39 1,108.81 1,145.40 .00 .00 .00 .00 30-111-61-21-3-120- 72210 VRS Pension Contribution 1,498.72 1,496.84 1,598.62 .00 .00 .00 .00 30-111-61-21-3-120- 72220 VRS Hybrid Pension Contribution 916.32 807.83 861.56 .00 .00 .00 .00 30-111-61-21-3-120- 72300 Group Health and Dental Insurance 1,420.55 1,298.30 1,331.00 .00 .00 .00 .00 30-111-61-21-3-120- 72400 VRS Group Life Insurance 201.18 192.55 198.35 .00 .00 .00 .00 30-111-61-21-3-120- 72510 Hybrid Disability Insurance 13.49 12.26 12.34 .00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 21 - Student Guidance Level 3 - Secondary Program 120 - Special Education 30-111-61-21-3-120- 72750 VRS Retiree Health Care Credit 184.62 176.38 179.11 .00 .00 .00 .00 30-111-61-21-3-120- 76285 Guidance 124.84 37.21 43.27 .00 .00 .00 .00 Program 120 - Special Education Totals $19,787.00 $19,957.15 $20,682.55 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $391,542.11 $399,143.02 $413,650.70 $263,697.47 $411,411.00 $485,433.00 $74,022.00 Sub-Function 21 - Student Guidance Totals $391,542.11 $399,143.02 $413,650.70 $263,697.47 $411,411.00 $485,433.00 $74,022.00 Sub-Function 32 - Instr. Sup. - Media Services Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-32-3-110- 71122 Compensation-Librarians 112,237.86 103,100.47 103,294.83 62,361.75 103,260.00 115,632.00 12,372.00 30-111-61-32-3-110- 71152 Compensation - Media Clerk 13,973.37 16,778.91 19,184.11 12,009.52 18,881.00 22,068.00 3,187.00 30-111-61-32-3-110- 71522 Compensation-REWIP Retirees .00 5,102.58 61.40 .00 .00 .00 .00 30-111-61-32-3-110- 71650 Compensation-NBC Teacher Bonus .00 7,500.00 5,000.00 3,750.00 .00 .00 .00 30-111-61-32-3-110- 71665 Bonus Payments To Teachers .00 .00 3,096.00 .00 .00 .00 .00 30-111-61-32-3-110- 72100 FICA 9,282.16 9,031.05 8,840.67 5,302.51 9,344.00 10,534.00 1,190.00 30-111-61-32-3-110- 72210 VRS Pension Contribution 8,700.91 16,529.38 16,991.38 9,022.50 20,300.00 22,886.00 2,586.00 30-111-61-32-3-110- 72220 VRS Hybrid Pension Contribution 10,816.50 2,072.42 3,194.61 1,746.50 .00 .00 .00 30-111-61-32-3-110- 72300 Group Health and Dental Insurance 17,209.18 19,853.92 22,029.58 13,076.86 23,665.00 23,665.00 .00 30-111-61-32-3-110- 72400 VRS Group Life Insurance 1,630.62 1,554.07 1,627.51 868.25 1,637.00 1,845.00 208.00 30-111-61-32-3-110- 72510 Hybrid Disability Insurance 186.28 31.43 45.71 25.00 .00 .00 .00 30-111-61-32-3-110- 72750 VRS Retiree Health Care Credit 1,493.70 1,423.62 1,469.67 784.00 1,478.00 1,666.00 188.00 30-111-61-32-3-110- 73015 Binding Services 1,661.85 1,694.43 1,255.61 483.56 1,260.00 1,260.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 32 - Instr. Sup. - Media Services Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-32-3-110- 76130 Textbooks 70.00 .00 .00 .00 .00 .00 .00 30-111-61-32-3-110- 76155 Audio Visual Media 5,875.57 5,853.65 2,159.21 1,554.55 2,160.00 2,160.00 .00 30-111-61-32-3-110- 76325 Library Books and Supplies 3,304.51 3,327.00 8,966.78 9,144.72 9,251.00 10,017.00 766.00 30-111-61-32-3-110- 76330 Library Reference Materials 1,217.01 1,234.34 5,499.48 4,150.29 5,241.00 4,475.00 (766.00) 30-111-61-32-3-110- 76355 Periodicals 5,447.56 5,299.08 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $193,107.08 $200,386.35 $202,716.55 $124,280.01 $196,477.00 $216,208.00 $19,731.00 Level 3 - Secondary Totals $193,107.08 $200,386.35 $202,716.55 $124,280.01 $196,477.00 $216,208.00 $19,731.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $193,107.08 $200,386.35 $202,716.55 $124,280.01 $196,477.00 $216,208.00 $19,731.00 Sub-Function 41 - Admin. Principals Office Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-41-3-110- 71126 Compensation-Principals 112,619.04 119,433.00 119,767.74 73,973.06 119,433.00 133,152.00 13,719.00 30-111-61-41-3-110- 71127 Compensation-Asst Principals 204,314.19 213,110.52 169,841.16 127,862.91 213,111.00 230,154.00 17,043.00 30-111-61-41-3-110- 71150 Compensation-Clerical 148,712.00 152,982.57 155,157.08 98,327.62 152,868.00 141,545.00 (11,323.00) 30-111-61-41-3-110- 71200 Compensation-OT 1,396.88 750.57 287.80 527.26 2,500.00 2,500.00 .00 30-111-61-41-3-110- 71520 Compensation-Substitutes 2,946.72 .00 38.36 .00 .00 .00 .00 30-111-61-41-3-110- 71665 Bonus Payments To Teachers .00 .00 13,158.00 .00 .00 .00 .00 30-111-61-41-3-110- 72100 FICA 34,285.44 34,787.81 33,350.50 21,713.08 37,325.00 38,812.00 1,487.00 30-111-61-41-3-110- 72210 VRS Pension Contribution 67,447.92 66,009.14 62,890.99 41,855.85 80,675.00 83,906.00 3,231.00 30-111-61-41-3-110- 72220 VRS Hybrid Pension Contribution 5,704.90 10,103.36 11,048.43 6,937.87 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 3 - Secondary Program 110 - Regular Instruction 30-111-61-41-3-110- 72300 Group Health and Dental Insurance 73,244.29 70,174.56 65,871.42 36,267.77 63,106.00 63,106.00 .00 30-111-61-41-3-110- 72400 VRS Group Life Insurance 6,111.82 6,358.78 5,961.39 3,934.10 6,505.00 6,765.00 260.00 30-111-61-41-3-110- 72510 Hybrid Disability Insurance 98.26 153.43 158.15 99.37 .00 .00 .00 30-111-61-41-3-110- 72750 VRS Retiree Health Care Credit 5,598.42 5,824.98 5,383.15 3,552.35 5,873.00 6,109.00 236.00 30-111-61-41-3-110- 72800 Termination Pay for Vac/Sick Leave 1,085.68 .00 10,071.12 .00 .00 .00 .00 30-111-61-41-3-110- 75201 Postage-Student Mailings 2,837.40 3,735.15 3,870.30 1,734.43 4,300.00 4,300.00 .00 30-111-61-41-3-110- 75521 Travel-Principals 1,546.98 3,600.00 1,063.08 1,299.00 3,600.00 3,600.00 .00 30-111-61-41-3-110- 75803 Dues-Accreditation 1,389.00 1,424.00 1,338.00 1,414.00 1,419.00 2,574.00 1,155.00 30-111-61-41-3-110- 76230 Commencement 8,379.69 4,611.65 12,092.65 1,868.97 8,850.00 8,850.00 .00 Program 110 - Regular Instruction Totals $677,718.63 $693,059.52 $671,349.32 $421,367.64 $699,565.00 $725,373.00 $25,808.00 Level 3 - Secondary Totals $677,718.63 $693,059.52 $671,349.32 $421,367.64 $699,565.00 $725,373.00 $25,808.00 Sub-Function 41 - Admin. Principals Office Totals $677,718.63 $693,059.52 $671,349.32 $421,367.64 $699,565.00 $725,373.00 $25,808.00 Function 61 - Instruction Totals $9,176,017.46 $9,189,477.44 $9,224,720.41 $5,673,891.03 $9,325,806.00 $9,909,652.00 $583,846.00 Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 30-111-62-62-9-222- 76100 Supplies - Nursing 546.03 495.59 425.39 250.73 556.00 556.00 .00 Program 222 - Health Services Totals $546.03 $495.59 $425.39 $250.73 $556.00 $556.00 $0.00 Level 9 - District Wide Totals $546.03 $495.59 $425.39 $250.73 $556.00 $556.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $546.03 $495.59 $425.39 $250.73 $556.00 $556.00 $0.00 Function 62 - Administration, Attend. & Health Totals $546.03 $495.59 $425.39 $250.73 $556.00 $556.00 $0.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-111-64-64-9-420- 71190 Compensation-Custodians 254,740.57 245,163.23 226,383.24 154,937.01 277,886.00 306,818.00 28,932.00 30-111-64-64-9-420- 71200 Compensation-OT 10,020.97 16,877.21 23,429.86 25,202.97 15,000.00 15,000.00 .00 30-111-64-64-9-420- 71520 Compensation-Substitutes 6,934.14 3,687.36 4,460.03 .00 7,000.00 7,000.00 .00 30-111-64-64-9-420- 71665 Bonus Payments To Teachers .00 .00 16,254.00 .00 .00 .00 .00 30-111-64-64-9-420- 72100 FICA 19,491.63 19,063.87 19,107.12 13,339.47 21,411.00 25,155.00 3,744.00 30-111-64-64-9-420- 72210 VRS Pension Contribution 9,296.02 8,430.50 7,844.09 4,458.37 12,048.00 12,298.00 250.00 30-111-64-64-9-420- 72220 VRS Hybrid Pension Contribution 4,017.51 4,441.18 2,891.57 2,386.92 .00 .00 .00 30-111-64-64-9-420- 72300 Group Health and Dental Insurance 53,248.10 52,332.94 56,084.33 31,045.01 100,845.00 100,845.00 .00 30-111-64-64-9-420- 72400 VRS Group Life Insurance 3,142.97 2,901.61 2,871.56 1,865.85 3,570.00 4,111.00 541.00 30-111-64-64-9-420- 72510 Hybrid Disability Insurance 703.62 625.60 598.89 507.74 .00 .00 .00 30-111-64-64-9-420- 72600 Unemployment Compensation .00 .00 65.04 .00 .00 .00 .00 30-111-64-64-9-420- 72700 Workers Compensation 2,760.00 2,810.00 3,016.00 .00 3,000.00 3,000.00 .00 30-111-64-64-9-420- 72750 VRS Retiree Health Care Credit 1,631.74 1,545.97 1,635.98 1,584.21 2,111.00 3,449.00 1,338.00 30-111-64-64-9-420- 72800 Termination Pay for Vac/Sick Leave 360.97 580.39 1,561.82 702.62 .00 .00 .00 30-111-64-64-9-420- 72850 OPEB ARC 2,619.00 2,619.00 1,613.16 .00 .00 .00 .00 30-111-64-64-9-420- 73180 Repair/Maint - Other Contracted 34,490.97 25,606.51 104,678.16 282,241.78 25,334.00 29,942.00 4,608.00 30-111-64-64-9-420- 74900 Building Maintenance -City 135,764.67 121,566.24 133,926.70 61,581.94 150,000.00 150,000.00 .00 30-111-64-64-9-420- 75001 Telecom/ Internet Services 11,198.42 10,426.64 7,289.35 4,629.04 12,000.00 10,800.00 (1,200.00) FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 111 - Salem High School Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-111-64-64-9-420- 75004 Utilities - Electric 282,514.22 248,683.70 229,610.26 176,618.47 304,000.00 319,200.00 15,200.00 30-111-64-64-9-420- 75005 Utilities - Natural Gas 25,202.81 15,687.13 26,038.84 24,415.39 24,000.00 36,000.00 12,000.00 30-111-64-64-9-420- 75009 Utilities - Water and Sewer 51,637.50 54,881.26 49,669.04 35,664.20 54,500.00 57,225.00 2,725.00 30-111-64-64-9-420- 75529 Travel-Itinerant .00 .00 65.10 .00 .00 .00 .00 30-111-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 3,291.44 3,500.00 3,276.60 .00 1,800.00 1,800.00 .00 30-111-64-64-9-420- 76110 Supplies - Operational 25,867.46 39,001.07 32,283.16 24,699.99 20,000.00 25,000.00 5,000.00 Program 420 - Building Services Totals $938,934.73 $880,431.41 $954,653.90 $845,880.98 $1,034,505.00 $1,107,643.00 $73,138.00 Program 430 - Grounds Services 30-111-64-64-9-430- 74910 Grounds Maintenance-City 32,071.29 29,410.73 25,812.54 18,604.04 38,000.00 38,000.00 .00 Program 430 - Grounds Services Totals $32,071.29 $29,410.73 $25,812.54 $18,604.04 $38,000.00 $38,000.00 $0.00 Program 460 - Security Services 30-111-64-64-9-460- 71142 Compensation-Security Guard 24,690.79 25,310.56 684.25 .00 .00 .00 .00 30-111-64-64-9-460- 72100 FICA 1,833.51 1,867.03 52.34 .00 .00 .00 .00 30-111-64-64-9-460- 72210 VRS Pension Contribution 3,749.60 3,862.50 .00 .00 .00 .00 .00 30-111-64-64-9-460- 72300 Group Health and Dental Insurance 6,923.84 6,883.60 .00 .00 .00 .00 .00 30-111-64-64-9-460- 72400 VRS Group Life Insurance 313.30 322.70 .00 .00 .00 .00 .00 30-111-64-64-9-460- 72750 VRS Retiree Health Care Credit 287.00 295.60 .00 .00 .00 .00 .00 Program 460 - Security Services Totals $37,798.04 $38,541.99 $736.59 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $1,008,804.06 $948,384.13 $981,203.03 $864,485.02 $1,072,505.00 $1,145,643.00 $73,138.00 Sub-Function 64 - Operation & Maintenance Totals $1,008,804.06 $948,384.13 $981,203.03 $864,485.02 $1,072,505.00 $1,145,643.00 $73,138.00 Function 64 - Operation & Maintenance Totals $1,008,804.06 $948,384.13 $981,203.03 $864,485.02 $1,072,505.00 $1,145,643.00 $73,138.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference 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- 71139 Compensation-ITRT 34,876.47 36,196.96 36,507.15 22,406.08 35,798.00 47,190.00 11,392.00 30-111-68-10-9-800- 71665 Bonus Payments To Teachers .00 .00 774.00 .00 .00 .00 .00 30-111-68-10-9-800- 72100 FICA 2,645.85 2,747.98 2,831.32 1,702.62 2,739.00 3,610.00 871.00 30-111-68-10-9-800- 72210 VRS Pension Contribution 5,387.80 5,556.90 5,984.94 3,141.15 5,950.00 7,843.00 1,893.00 30-111-68-10-9-800- 72300 Group Health and Dental Insurance 3,467.12 3,444.40 3,506.88 2,084.95 4,971.00 4,971.00 .00 30-111-68-10-9-800- 72400 VRS Group Life Insurance 450.11 464.20 482.55 253.25 480.00 632.00 152.00 30-111-68-10-9-800- 72750 VRS Retiree Health Care Credit 412.31 425.20 435.68 228.70 433.00 571.00 138.00 30-111-68-10-9-800- 76305 ITRT 890.88 299.28 900.10 412.62 900.00 900.00 .00 30-111-68-10-9-800- 76545 Technology Repair and Replace 4,755.55 5,821.76 6,088.20 3,873.80 4,050.00 4,050.00 .00 30-111-68-10-9-800- 78050 Technology Addl VPSA Eligible 144,510.00 90,750.00 450,410.27 84,606.56 90,750.00 90,750.00 .00 Program 800 - Technology Totals $197,396.09 $145,706.68 $507,921.09 $118,709.73 $146,071.00 $160,517.00 $14,446.00 Level 9 - District Wide Totals $197,396.09 $145,706.68 $507,921.09 $118,709.73 $146,071.00 $160,517.00 $14,446.00 Sub-Function 10 - Classroom Instruction Totals $197,396.09 $145,706.68 $507,921.09 $118,709.73 $146,071.00 $160,517.00 $14,446.00 Function 68 - Technology Totals $197,396.09 $145,706.68 $507,921.09 $118,709.73 $146,071.00 $160,517.00 $14,446.00 Locations 111 - Salem High School Totals $10,382,763.64 $10,284,063.84 $10,714,269.92 $6,657,336.51 $10,544,938.00 $11,216,368.00 $671,430.00 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 2,824,768.91 2,968,690.02 3,051,167.88 1,844,889.85 3,081,778.00 3,377,220.00 295,442.00 30-112-61-10-4-110- 71151 Compensation-Instructional Asst 56,777.94 50,107.66 65,486.75 42,611.91 65,957.00 78,119.00 12,162.00 30-112-61-10-4-110- 71159 Compensation- Accompanist 4,036.50 4,414.50 4,063.50 1,282.50 4,050.00 6,750.00 2,700.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 30-112-61-10-4-110- 71200 Compensation-OT .00 .00 206.66 168.72 .00 .00 .00 30-112-61-10-4-110- 71520 Compensation-Substitutes 59,869.19 51,907.65 66,349.11 29,463.75 70,000.00 70,000.00 .00 30-112-61-10-4-110- 71522 Compensation-REWIP Retirees 80,262.60 59,841.41 49,026.79 28,166.71 79,519.00 80,379.00 860.00 30-112-61-10-4-110- 71650 Compensation-NBC Teacher Bonus 22,500.00 15,000.00 15,000.00 7,500.00 7,500.00 5,000.00 (2,500.00) 30-112-61-10-4-110- 71665 Bonus Payments To Teachers .00 .00 87,462.00 .00 .00 .00 .00 30-112-61-10-4-110- 72100 FICA 222,733.02 231,401.70 242,842.45 142,664.29 253,124.00 276,736.00 23,612.00 30-112-61-10-4-110- 72210 VRS Pension Contribution 387,318.10 415,548.00 440,481.27 222,718.61 523,154.00 574,277.00 51,123.00 30-112-61-10-4-110- 72220 VRS Hybrid Pension Contribution 56,038.10 52,662.02 75,561.97 41,810.27 .00 .00 .00 30-112-61-10-4-110- 72300 Group Health and Dental Insurance 334,760.28 339,733.74 366,324.32 208,752.37 353,058.00 353,058.00 .00 30-112-61-10-4-110- 72400 VRS Group Life Insurance 37,077.29 39,199.01 41,606.01 21,582.41 42,180.00 46,302.00 4,122.00 30-112-61-10-4-110- 72510 Hybrid Disability Insurance 972.53 847.35 1,082.03 643.99 .00 .00 .00 30-112-61-10-4-110- 72600 Unemployment Compensation .00 .00 150.88 .00 .00 .00 .00 30-112-61-10-4-110- 72700 Workers Compensation 16,275.00 16,569.00 17,783.00 .00 20,000.00 20,000.00 .00 30-112-61-10-4-110- 72750 VRS Retiree Health Care Credit 33,963.97 35,907.91 37,569.98 19,489.01 38,088.00 41,810.00 3,722.00 30-112-61-10-4-110- 72800 Termination Pay for Vac/Sick Leave 7,620.00 8,000.00 6,018.00 .00 .00 .00 .00 30-112-61-10-4-110- 72850 OPEB ARC 17,026.00 17,026.00 17,122.49 .00 .00 .00 .00 30-112-61-10-4-110- 73037 Contractual Services - Other .00 .00 2,070.00 .00 .00 .00 .00 30-112-61-10-4-110- 73126 Repair & Maint - Athletic Equipment 2,802.90 3,300.94 2,054.41 6,093.00 3,042.00 3,042.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 30-112-61-10-4-110- 73135 Repair/Maint - Band Instruments 3,000.00 3,000.00 2,949.59 3,000.00 3,000.00 3,000.00 .00 30-112-61-10-4-110- 73140 Repair/Maint - Business Ed 239.44 166.95 217.72 .00 240.00 240.00 .00 30-112-61-10-4-110- 73145 Repair/Maint - Family and Consumer Science 264.46 146.73 198.40 59.08 535.00 706.00 171.00 30-112-61-10-4-110- 73148 Repair & Maint - Foreign Language Dept .00 .00 327.26 .00 338.00 338.00 .00 30-112-61-10-4-110- 73150 Repair/Maint - Math 2,113.48 1,960.89 1,949.84 1,361.41 1,964.00 1,964.00 .00 30-112-61-10-4-110- 73154 Repair & Maint - PE Equipment 280.00 280.00 280.00 .00 280.00 280.00 .00 30-112-61-10-4-110- 73155 Repair/Maint - Piano 272.35 245.07 275.28 280.00 280.00 280.00 .00 30-112-61-10-4-110- 73165 Repair/Maint - Science 2,342.46 2,322.69 2,329.35 .00 2,385.00 2,385.00 .00 30-112-61-10-4-110- 73175 Repair/Maint- Computer .00 175.23 197.50 340.90 50.00 270.00 220.00 30-112-61-10-4-110- 73255 Professional Development 100.00 .00 199.00 199.40 200.00 200.00 .00 30-112-61-10-4-110- 76010 Agenda Books 162.06 2,486.00 2,541.60 1,850.88 3,394.00 3,394.00 .00 30-112-61-10-4-110- 76015 Allotment 33,833.54 26,742.78 28,567.13 21,355.23 44,448.00 44,688.00 240.00 30-112-61-10-4-110- 76030 Athletics/Athletic Equipment <$5,000 .00 8,624.73 .00 .00 .00 .00 .00 30-112-61-10-4-110- 76045 Furniture and Equip <$5,000 23.04 10,126.40 970.07 1,718.70 9,127.00 9,127.00 .00 30-112-61-10-4-110- 76075 Registration Guide .00 .00 .00 .00 300.00 300.00 .00 30-112-61-10-4-110- 76085 School Improvement .00 50.98 39.48 .00 100.00 100.00 .00 30-112-61-10-4-110- 76090 Student Recognition 105.00 1,304.75 1,347.21 .00 1,619.00 1,619.00 .00 30-112-61-10-4-110- 76135 Art Supplies and Equipment <$5,000 2,859.78 2,493.19 2,495.38 2,250.19 2,500.00 2,500.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 30-112-61-10-4-110- 76170 Band 1,597.98 1,599.99 1,591.34 1,508.58 1,600.00 2,000.00 400.00 30-112-61-10-4-110- 76185 Business Education 1,263.38 1,253.86 1,251.00 546.72 1,261.00 1,261.00 .00 30-112-61-10-4-110- 76215 Choir 1,664.86 1,928.72 1,926.69 1,327.39 1,940.00 1,940.00 .00 30-112-61-10-4-110- 76235 Drama .00 369.34 .00 .00 410.00 410.00 .00 30-112-61-10-4-110- 76260 Family and Consumer Science 2,774.67 3,168.22 2,937.46 2,646.68 2,950.00 4,000.00 1,050.00 30-112-61-10-4-110- 76270 Foreign Language 547.54 151.88 174.35 .00 194.00 194.00 .00 30-112-61-10-4-110- 76290 Health 486.00 486.00 461.77 .00 486.00 486.00 .00 30-112-61-10-4-110- 76300 Intro to Computers 834.70 808.70 825.09 .00 839.00 839.00 .00 30-112-61-10-4-110- 76320 Language Arts 2,448.17 2,391.99 4,141.82 1,581.56 4,442.00 4,442.00 .00 30-112-61-10-4-110- 76345 Mathematics 1,098.25 1,246.42 1,208.05 1,234.07 1,248.00 1,248.00 .00 30-112-61-10-4-110- 76360 Physical Education 638.81 552.80 560.00 .00 560.00 560.00 .00 30-112-61-10-4-110- 76380 Science 2,042.05 1,957.10 1,703.67 271.81 2,000.00 2,000.00 .00 30-112-61-10-4-110- 76385 Social Studies 924.02 481.65 .00 300.00 1,000.00 1,000.00 .00 30-112-61-10-4-110- 76440 Technology Education 5,402.97 5,512.35 5,395.94 5,375.13 5,403.00 6,503.00 1,100.00 30-112-61-10-4-110- 76515 Software-Instructional 9,240.00 9,260.74 9,392.58 3,740.30 9,400.00 9,400.00 .00 30-112-61-10-4-110- 76530 Computer Supplies 1,999.01 3,226.20 3,572.32 2,746.06 2,500.00 2,500.00 .00 Program 110 - Regular Instruction Totals $4,243,360.35 $4,404,679.26 $4,669,456.39 $2,671,531.48 $4,648,443.00 $5,042,867.00 $394,424.00 Program 120 - Special Education 30-112-61-10-4-120- 71120 Compensation-Instructional Salaries 303,533.89 300,870.81 282,205.83 169,342.28 284,223.00 311,517.00 27,294.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 120 - Special Education 30-112-61-10-4-120- 71151 Compensation-Instructional Asst 51,783.06 67,740.17 44,062.72 34,000.92 55,546.00 70,109.00 14,563.00 30-112-61-10-4-120- 71520 Compensation-Substitutes 148.12 148.82 .00 .00 .00 .00 .00 30-112-61-10-4-120- 71522 Compensation-REWIP Retirees 6,453.72 8,378.39 8,078.24 2,982.51 .00 .00 .00 30-112-61-10-4-120- 71665 Bonus Payments To Teachers .00 .00 10,836.00 .00 .00 .00 .00 30-112-61-10-4-120- 72100 FICA 26,081.08 26,618.28 24,680.57 15,273.19 25,992.00 29,194.00 3,202.00 30-112-61-10-4-120- 72210 VRS Pension Contribution 45,534.94 46,784.80 43,028.10 15,716.54 56,470.00 63,426.00 6,956.00 30-112-61-10-4-120- 72220 VRS Hybrid Pension Contribution 9,371.60 11,814.56 9,671.91 14,079.21 .00 .00 .00 30-112-61-10-4-120- 72300 Group Health and Dental Insurance 56,667.76 63,319.60 57,484.08 30,897.06 60,656.00 60,656.00 .00 30-112-61-10-4-120- 72400 VRS Group Life Insurance 4,587.28 4,895.60 4,248.99 2,402.32 4,553.00 5,114.00 561.00 30-112-61-10-4-120- 72510 Hybrid Disability Insurance 157.62 179.30 138.57 201.57 .00 .00 .00 30-112-61-10-4-120- 72600 Unemployment Compensation 7,560.00 .00 1,094.16 .00 .00 .00 .00 30-112-61-10-4-120- 72750 VRS Retiree Health Care Credit 4,201.98 4,484.80 3,836.71 2,169.21 4,111.00 4,618.00 507.00 30-112-61-10-4-120- 72800 Termination Pay for Vac/Sick Leave .00 .00 2,020.00 .00 .00 .00 .00 30-112-61-10-4-120- 76390 Sp Ed LD 1,086.18 427.50 1,056.98 831.88 1,060.00 1,060.00 .00 30-112-61-10-4-120- 76405 Sp Ed EMH 265.00 .00 262.30 .00 265.00 265.00 .00 30-112-61-10-4-120- 76410 Sp Ed ID 119.88 119.88 149.70 59.94 150.00 150.00 .00 30-112-61-10-4-120- 76415 Sp Ed BD 453.12 439.97 510.35 .00 530.00 530.00 .00 Program 120 - Special Education Totals $518,005.23 $536,222.48 $493,365.21 $287,956.63 $493,556.00 $546,639.00 $53,083.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 130 - Vocational 30-112-61-10-4-130- 71120 Compensation-Instructional Salaries 234,752.05 242,219.50 240,813.29 153,822.09 242,417.00 282,311.00 39,894.00 30-112-61-10-4-130- 71665 Bonus Payments To Teachers .00 .00 6,192.00 .00 .00 .00 .00 30-112-61-10-4-130- 72100 FICA 17,026.77 17,593.67 17,767.57 11,242.56 18,545.00 21,597.00 3,052.00 30-112-61-10-4-130- 72210 VRS Pension Contribution 37,858.94 38,010.90 40,536.64 22,343.00 40,290.00 46,920.00 6,630.00 30-112-61-10-4-130- 72300 Group Health and Dental Insurance 22,244.08 22,100.32 22,510.32 13,383.32 32,828.00 32,828.00 .00 30-112-61-10-4-130- 72400 VRS Group Life Insurance 3,168.74 3,175.70 3,268.25 1,801.40 3,248.00 3,783.00 535.00 30-112-61-10-4-130- 72750 VRS Retiree Health Care Credit 2,896.48 2,909.00 2,951.24 1,626.70 2,933.00 3,416.00 483.00 Program 130 - Vocational Totals $317,947.06 $326,009.09 $334,039.31 $204,219.07 $340,261.00 $390,855.00 $50,594.00 Program 150 - Other 30-112-61-10-4-150- 71200 Compensation-OT .00 .00 .00 184.16 .00 .00 .00 30-112-61-10-4-150- 71620 Compensation-Extracurricular Supplements 144,915.83 147,636.31 145,930.34 95,734.40 152,920.00 160,661.00 7,741.00 30-112-61-10-4-150- 72100 FICA 11,093.13 11,380.76 11,156.28 7,688.99 11,698.00 11,698.00 .00 30-112-61-10-4-150- 76030 Athletics/Athletic Equipment <$5,000 7,425.86 .00 5,993.15 3,752.57 7,200.00 7,200.00 .00 Program 150 - Other Totals $163,434.82 $159,017.07 $163,079.77 $107,360.12 $171,818.00 $179,559.00 $7,741.00 Level 4 - Middle Totals $5,242,747.46 $5,425,927.90 $5,659,940.68 $3,271,067.30 $5,654,078.00 $6,159,920.00 $505,842.00 Sub-Function 10 - Classroom Instruction Totals $5,242,747.46 $5,425,927.90 $5,659,940.68 $3,271,067.30 $5,654,078.00 $6,159,920.00 $505,842.00 Sub-Function 21 - Student Guidance Level 4 - Middle Program 110 - Regular Instruction 30-112-61-21-4-110- 71124 Compensation-Guidance Counselors 183,949.18 196,701.03 197,543.08 125,197.76 207,004.00 232,350.00 25,346.00 30-112-61-21-4-110- 71150 Compensation-Clerical 36,347.79 37,455.24 37,951.18 25,375.60 39,276.00 45,490.00 6,214.00 30-112-61-21-4-110- 71200 Compensation-OT 502.51 262.33 593.56 101.54 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 21 - Student Guidance Level 4 - Middle Program 110 - Regular Instruction 30-112-61-21-4-110- 71665 Bonus Payments To Teachers .00 .00 5,882.40 .00 .00 .00 .00 30-112-61-21-4-110- 72100 FICA 16,098.28 17,210.50 17,731.06 11,081.91 18,840.00 21,255.00 2,415.00 30-112-61-21-4-110- 72210 VRS Pension Contribution 29,735.02 25,673.44 27,391.06 16,604.57 40,932.00 46,177.00 5,245.00 30-112-61-21-4-110- 72220 VRS Hybrid Pension Contribution .00 11,012.29 11,733.25 7,682.22 .00 .00 .00 30-112-61-21-4-110- 72300 Group Health and Dental Insurance 30,844.63 35,457.84 36,698.42 21,715.60 32,828.00 32,828.00 .00 30-112-61-21-4-110- 72400 VRS Group Life Insurance 2,484.81 3,064.93 3,154.40 1,958.11 3,300.00 3,723.00 423.00 30-112-61-21-4-110- 72510 Hybrid Disability Insurance .00 167.25 168.01 110.04 .00 .00 .00 30-112-61-21-4-110- 72750 VRS Retiree Health Care Credit 2,275.94 2,807.67 2,848.30 1,768.16 2,980.00 3,362.00 382.00 30-112-61-21-4-110- 72800 Termination Pay for Vac/Sick Leave 114.00 .00 .00 .00 .00 .00 .00 30-112-61-21-4-110- 76195 Career Education 79.79 .00 436.18 465.00 465.00 465.00 .00 30-112-61-21-4-110- 76285 Guidance 298.46 381.32 384.32 183.34 406.00 406.00 .00 Program 110 - Regular Instruction Totals $302,730.41 $330,193.84 $342,515.22 $212,243.85 $346,031.00 $386,056.00 $40,025.00 Program 120 - Special Education 30-112-61-21-4-120- 71124 Compensation-Guidance Counselors 9,918.51 10,352.69 10,397.00 .00 .00 .00 .00 30-112-61-21-4-120- 71150 Compensation-Clerical 1,912.08 1,971.33 1,997.43 .00 .00 .00 .00 30-112-61-21-4-120- 71200 Compensation-OT 26.45 13.81 31.24 .00 .00 .00 .00 30-112-61-21-4-120- 71665 Bonus Payments To Teachers .00 .00 309.60 .00 .00 .00 .00 30-112-61-21-4-120- 72100 FICA 864.41 905.82 933.21 .00 .00 .00 .00 30-112-61-21-4-120- 72210 VRS Pension Contribution 1,744.84 1,351.23 1,441.63 .00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 21 - Student Guidance Level 4 - Middle Program 120 - Special Education 30-112-61-21-4-120- 72220 VRS Hybrid Pension Contribution .00 579.59 617.54 .00 .00 .00 .00 30-112-61-21-4-120- 72300 Group Health and Dental Insurance 1,653.39 1,866.20 1,931.50 .00 .00 .00 .00 30-112-61-21-4-120- 72400 VRS Group Life Insurance 145.22 161.31 166.02 .00 .00 .00 .00 30-112-61-21-4-120- 72510 Hybrid Disability Insurance .00 8.80 8.84 .00 .00 .00 .00 30-112-61-21-4-120- 72750 VRS Retiree Health Care Credit 133.34 147.77 149.91 .00 .00 .00 .00 30-112-61-21-4-120- 72800 Termination Pay for Vac/Sick Leave 6.00 .00 .00 .00 .00 .00 .00 30-112-61-21-4-120- 76195 Career Education .00 .00 22.96 .00 .00 .00 .00 30-112-61-21-4-120- 76285 Guidance 15.71 20.07 20.23 .00 .00 .00 .00 Program 120 - Special Education Totals $16,419.95 $17,378.62 $18,027.11 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $319,150.36 $347,572.46 $360,542.33 $212,243.85 $346,031.00 $386,056.00 $40,025.00 Sub-Function 21 - Student Guidance Totals $319,150.36 $347,572.46 $360,542.33 $212,243.85 $346,031.00 $386,056.00 $40,025.00 Sub-Function 32 - Instr. Sup. - Media Services Level 4 - Middle Program 110 - Regular Instruction 30-112-61-32-4-110- 71122 Compensation-Librarians 53,409.63 55,214.39 55,149.46 33,723.13 55,088.00 61,948.00 6,860.00 30-112-61-32-4-110- 71152 Compensation - Media Clerk 44,937.53 46,229.74 46,333.04 28,195.22 46,191.00 51,516.00 5,325.00 30-112-61-32-4-110- 71200 Compensation-OT .00 .00 58.41 .00 .00 .00 .00 30-112-61-32-4-110- 71520 Compensation-Substitutes 173.10 86.55 .00 .00 .00 .00 .00 30-112-61-32-4-110- 71665 Bonus Payments To Teachers .00 .00 3,096.00 .00 .00 .00 .00 30-112-61-32-4-110- 72100 FICA 6,557.66 7,297.47 7,187.12 4,423.69 7,748.00 8,680.00 932.00 30-112-61-32-4-110- 72210 VRS Pension Contribution 15,281.80 15,752.60 16,779.80 8,910.85 16,833.00 18,858.00 2,025.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 32 - Instr. Sup. - Media Services Level 4 - Middle Program 110 - Regular Instruction 30-112-61-32-4-110- 72300 Group Health and Dental Insurance 15,617.30 13,956.72 14,094.24 8,284.22 16,414.00 16,414.00 .00 30-112-61-32-4-110- 72400 VRS Group Life Insurance 1,276.70 1,316.10 1,352.86 718.45 1,357.00 1,520.00 163.00 30-112-61-32-4-110- 72750 VRS Retiree Health Care Credit 1,169.50 1,205.60 1,221.63 648.75 1,225.00 1,373.00 148.00 30-112-61-32-4-110- 73130 Repair/Maint - Audio/Visual 1,778.22 2,017.00 2,010.93 1,206.42 2,000.00 2,000.00 .00 30-112-61-32-4-110- 76155 Audio Visual Media 2,604.44 2,920.00 2,920.27 2,599.77 2,955.00 2,735.00 (220.00) 30-112-61-32-4-110- 76322 Makerspace Supplies 10,313.82 .00 .00 .00 .00 .00 .00 30-112-61-32-4-110- 76325 Library Books and Supplies 7,530.12 6,255.31 6,329.38 3,758.14 6,427.00 6,427.00 .00 30-112-61-32-4-110- 76330 Library Reference Materials 2,562.01 3,015.56 2,909.68 2,028.22 2,500.00 2,500.00 .00 30-112-61-32-4-110- 76355 Periodicals 554.55 40.00 55.00 500.00 500.00 500.00 .00 Program 110 - Regular Instruction Totals $163,766.38 $155,307.04 $159,497.82 $94,996.86 $159,238.00 $174,471.00 $15,233.00 Level 4 - Middle Totals $163,766.38 $155,307.04 $159,497.82 $94,996.86 $159,238.00 $174,471.00 $15,233.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $163,766.38 $155,307.04 $159,497.82 $94,996.86 $159,238.00 $174,471.00 $15,233.00 Sub-Function 41 - Admin. Principals Office Level 4 - Middle Program 110 - Regular Instruction 30-112-61-41-4-110- 71126 Compensation-Principals 97,098.00 102,972.00 103,394.76 64,106.00 102,972.00 115,391.00 12,419.00 30-112-61-41-4-110- 71127 Compensation-Asst Principals 158,343.96 178,677.00 179,338.50 110,016.06 178,677.00 198,029.00 19,352.00 30-112-61-41-4-110- 71150 Compensation-Clerical 66,102.99 80,901.26 70,780.86 46,263.56 68,832.00 82,912.00 14,080.00 30-112-61-41-4-110- 71200 Compensation-OT 105.44 444.84 793.79 1,462.10 1,000.00 1,000.00 .00 30-112-61-41-4-110- 71520 Compensation-Substitutes 9,164.48 11,471.52 1,195.28 1,642.16 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 4 - Middle Program 110 - Regular Instruction 30-112-61-41-4-110- 71665 Bonus Payments To Teachers .00 .00 7,740.00 .00 .00 .00 .00 30-112-61-41-4-110- 72100 FICA 23,967.05 27,412.95 26,352.76 16,319.37 26,888.00 30,396.00 3,508.00 30-112-61-41-4-110- 72210 VRS Pension Contribution 50,391.84 52,429.60 52,382.22 32,545.31 58,250.00 65,870.00 7,620.00 30-112-61-41-4-110- 72220 VRS Hybrid Pension Contribution .00 5,108.01 6,312.54 4,049.36 .00 .00 .00 30-112-61-41-4-110- 72300 Group Health and Dental Insurance 33,011.04 38,399.10 41,320.74 23,791.23 36,035.00 36,035.00 .00 30-112-61-41-4-110- 72400 VRS Group Life Insurance 4,210.08 4,807.04 4,732.32 2,950.50 4,696.00 5,311.00 615.00 30-112-61-41-4-110- 72510 Hybrid Disability Insurance .00 44.50 90.36 57.96 .00 .00 .00 30-112-61-41-4-110- 72750 VRS Retiree Health Care Credit 3,856.44 4,403.43 4,273.20 2,664.27 4,241.00 4,796.00 555.00 30-112-61-41-4-110- 72800 Termination Pay for Vac/Sick Leave .00 1,612.86 .00 .00 .00 .00 .00 30-112-61-41-4-110- 73160 Repair/Maint - School Office Equipment 5,000.00 5,011.64 4,554.90 4,068.32 5,580.00 5,580.00 .00 30-112-61-41-4-110- 75200 Postage 750.00 690.88 750.00 125.93 1,000.00 1,000.00 .00 30-112-61-41-4-110- 75521 Travel-Principals 335.75 518.70 742.00 446.17 1,000.00 1,000.00 .00 30-112-61-41-4-110- 75803 Dues-Accreditation 200.00 785.99 650.98 536.00 1,000.00 1,000.00 .00 Program 110 - Regular Instruction Totals $452,537.07 $515,691.32 $505,405.21 $311,044.30 $490,171.00 $548,320.00 $58,149.00 Level 4 - Middle Totals $452,537.07 $515,691.32 $505,405.21 $311,044.30 $490,171.00 $548,320.00 $58,149.00 Sub-Function 41 - Admin. Principals Office Totals $452,537.07 $515,691.32 $505,405.21 $311,044.30 $490,171.00 $548,320.00 $58,149.00 Function 61 - Instruction Totals $6,178,201.27 $6,444,498.72 $6,685,386.04 $3,889,352.31 $6,649,518.00 $7,268,767.00 $619,249.00 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 631.34 641.33 629.67 .00 630.00 630.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services Program 222 - Health Services Totals $631.34 $641.33 $629.67 $0.00 $630.00 $630.00 $0.00 Level 9 - District Wide Totals $631.34 $641.33 $629.67 $0.00 $630.00 $630.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $631.34 $641.33 $629.67 $0.00 $630.00 $630.00 $0.00 Function 62 - Administration, Attend. & Health Totals $631.34 $641.33 $629.67 $0.00 $630.00 $630.00 $0.00 Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-112-64-64-9-420- 71190 Compensation-Custodians 266,268.58 260,053.35 250,772.75 136,421.21 273,372.00 313,920.00 40,548.00 30-112-64-64-9-420- 71200 Compensation-OT 8,379.16 8,782.70 9,997.63 7,206.13 9,000.00 9,000.00 .00 30-112-64-64-9-420- 71520 Compensation-Substitutes 797.60 1,743.48 5,329.20 357.76 4,000.00 4,000.00 .00 30-112-64-64-9-420- 71665 Bonus Payments To Teachers .00 .00 14,706.00 .00 .00 .00 .00 30-112-64-64-9-420- 72100 FICA 19,446.09 19,461.94 20,664.22 10,790.12 21,907.00 25,009.00 3,102.00 30-112-64-64-9-420- 72210 VRS Pension Contribution 10,020.92 10,112.67 8,778.81 5,337.84 12,333.00 12,964.00 631.00 30-112-64-64-9-420- 72220 VRS Hybrid Pension Contribution 3,913.37 3,209.29 2,834.39 452.26 .00 .00 .00 30-112-64-64-9-420- 72300 Group Health and Dental Insurance 60,322.28 57,689.30 60,094.10 29,353.36 58,505.00 58,505.00 .00 30-112-64-64-9-420- 72400 VRS Group Life Insurance 3,445.18 3,291.28 3,231.44 1,736.28 3,663.00 4,207.00 544.00 30-112-64-64-9-420- 72510 Hybrid Disability Insurance 673.86 640.14 650.68 320.53 .00 .00 .00 30-112-64-64-9-420- 72700 Workers Compensation 2,070.00 2,108.00 2,262.00 .00 3,000.00 3,000.00 .00 30-112-64-64-9-420- 72750 VRS Retiree Health Care Credit 1,801.60 1,739.96 1,864.34 1,485.21 2,083.00 3,532.00 1,449.00 30-112-64-64-9-420- 72800 Termination Pay for Vac/Sick Leave .00 145.71 360.83 2,005.33 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-112-64-64-9-420- 72850 OPEB ARC 1,965.00 1,965.00 1,843.61 .00 .00 .00 .00 30-112-64-64-9-420- 73180 Repair/Maint - Other Contracted 23,053.33 33,994.52 13,483.97 13,252.10 23,334.00 27,942.00 4,608.00 30-112-64-64-9-420- 73184 Repair/Maint - Other Contracted - AIIMS/Alt Ed 1,056.25 2,281.29 730.00 1,688.44 .00 .00 .00 30-112-64-64-9-420- 74900 Building Maintenance -City 66,759.65 78,941.84 63,886.08 50,933.73 73,000.00 73,000.00 .00 30-112-64-64-9-420- 74901 Alt. Ed. Building Maintenance - City 4,804.59 4,059.06 2,423.01 3,745.72 3,000.00 3,608.00 608.00 30-112-64-64-9-420- 75001 Telecom/ Internet Services 9,899.51 8,905.91 6,730.80 4,057.58 10,000.00 9,000.00 (1,000.00) 30-112-64-64-9-420- 75004 Utilities - Electric 177,644.81 157,560.39 166,067.96 109,405.44 190,000.00 199,500.00 9,500.00 30-112-64-64-9-420- 75005 Utilities - Natural Gas 16,794.74 14,091.18 19,993.50 12,806.34 22,000.00 23,100.00 1,100.00 30-112-64-64-9-420- 75009 Utilities - Water and Sewer 30,316.40 32,281.52 27,113.84 25,128.00 34,000.00 35,700.00 1,700.00 30-112-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 2,025.47 5,204.50 2,076.85 .00 2,750.00 2,750.00 .00 30-112-64-64-9-420- 76110 Supplies - Operational 21,047.26 23,124.27 28,585.25 14,454.34 17,000.00 17,000.00 .00 Program 420 - Building Services Totals $732,505.65 $731,387.30 $714,481.26 $430,937.72 $762,947.00 $825,737.00 $62,790.00 Program 430 - Grounds Services 30-112-64-64-9-430- 74910 Grounds Maintenance-City 12,064.61 6,980.71 8,788.44 14,447.36 10,000.00 10,000.00 .00 Program 430 - Grounds Services Totals $12,064.61 $6,980.71 $8,788.44 $14,447.36 $10,000.00 $10,000.00 $0.00 Level 9 - District Wide Totals $744,570.26 $738,368.01 $723,269.70 $445,385.08 $772,947.00 $835,737.00 $62,790.00 Sub-Function 64 - Operation & Maintenance Totals $744,570.26 $738,368.01 $723,269.70 $445,385.08 $772,947.00 $835,737.00 $62,790.00 Function 64 - Operation & Maintenance Totals $744,570.26 $738,368.01 $723,269.70 $445,385.08 $772,947.00 $835,737.00 $62,790.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-112-68-10-9-800- 71139 Compensation-ITRT 34,876.47 36,196.96 36,507.15 22,406.08 36,863.00 48,324.00 11,461.00 30-112-68-10-9-800- 71665 Bonus Payments To Teachers .00 .00 774.00 .00 .00 .00 .00 30-112-68-10-9-800- 72100 FICA 2,646.09 2,748.07 2,831.52 1,702.78 2,820.00 3,697.00 877.00 30-112-68-10-9-800- 72210 VRS Pension Contribution 5,387.80 5,556.90 5,985.04 3,141.20 6,127.00 8,031.00 1,904.00 30-112-68-10-9-800- 72300 Group Health and Dental Insurance 3,467.12 3,444.40 3,506.88 2,084.95 4,971.00 4,971.00 .00 30-112-68-10-9-800- 72400 VRS Group Life Insurance 450.19 464.30 482.55 253.25 494.00 648.00 154.00 30-112-68-10-9-800- 72750 VRS Retiree Health Care Credit 412.39 425.30 435.78 228.70 446.00 585.00 139.00 30-112-68-10-9-800- 76305 ITRT 1,431.30 805.91 1,445.00 .00 1,445.00 1,445.00 .00 30-112-68-10-9-800- 76545 Technology Repair and Replace 3,458.37 5,908.20 2,809.60 993.69 4,106.00 4,106.00 .00 30-112-68-10-9-800- 78050 Technology Addl VPSA Eligible 83,928.18 63,750.00 59,393.81 3,938.30 63,750.00 63,750.00 .00 Program 800 - Technology Totals $136,057.91 $119,300.04 $114,171.33 $34,748.95 $121,022.00 $135,557.00 $14,535.00 Level 9 - District Wide Totals $136,057.91 $119,300.04 $114,171.33 $34,748.95 $121,022.00 $135,557.00 $14,535.00 Sub-Function 10 - Classroom Instruction Totals $136,057.91 $119,300.04 $114,171.33 $34,748.95 $121,022.00 $135,557.00 $14,535.00 Function 68 - Technology Totals $136,057.91 $119,300.04 $114,171.33 $34,748.95 $121,022.00 $135,557.00 $14,535.00 Locations 112 - Andrew Lewis Middle School Totals $7,059,460.78 $7,302,808.10 $7,523,456.74 $4,369,486.34 $7,544,117.00 $8,240,691.00 $696,574.00 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 1,645,129.04 1,631,418.34 1,630,740.38 1,005,389.75 1,685,525.00 1,842,230.00 156,705.00 30-113-61-10-2-110- 71151 Compensation-Instructional Asst 113,622.42 110,604.92 103,851.84 68,152.85 108,031.00 132,866.00 24,835.00 30-113-61-10-2-110- 71200 Compensation-OT .00 .00 .00 .00 500.00 500.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-10-2-110- 71520 Compensation-Substitutes 43,999.57 28,862.29 37,893.72 23,795.50 40,000.00 40,000.00 .00 30-113-61-10-2-110- 71522 Compensation-REWIP Retirees 21,130.21 14,247.42 5,013.23 6,099.86 20,664.00 18,260.00 (2,404.00) 30-113-61-10-2-110- 71650 Compensation-NBC Teacher Bonus 22,500.00 20,000.00 20,000.00 15,000.00 10,000.00 10,000.00 .00 30-113-61-10-2-110- 71665 Bonus Payments To Teachers .00 .00 54,954.00 .00 .00 .00 .00 30-113-61-10-2-110- 72100 FICA 130,972.28 127,340.49 129,657.68 79,120.82 142,651.00 156,355.00 13,704.00 30-113-61-10-2-110- 72210 VRS Pension Contribution 250,690.10 227,626.40 230,396.93 115,871.25 298,089.00 328,261.00 30,172.00 30-113-61-10-2-110- 72220 VRS Hybrid Pension Contribution 23,551.80 44,751.22 58,330.52 39,155.91 .00 .00 .00 30-113-61-10-2-110- 72300 Group Health and Dental Insurance 209,830.79 207,771.38 215,217.40 123,034.19 231,136.00 231,136.00 .00 30-113-61-10-2-110- 72400 VRS Group Life Insurance 22,911.70 22,756.10 23,278.75 12,499.10 24,034.00 26,466.00 2,432.00 30-113-61-10-2-110- 72510 Hybrid Disability Insurance 405.50 679.30 835.41 560.81 .00 .00 .00 30-113-61-10-2-110- 72600 Unemployment Compensation .00 .00 3,028.42 .00 .00 .00 .00 30-113-61-10-2-110- 72700 Workers Compensation 9,236.00 9,403.00 10,092.00 .00 10,000.00 10,000.00 .00 30-113-61-10-2-110- 72750 VRS Retiree Health Care Credit 20,987.90 20,845.40 21,020.35 11,286.47 21,702.00 23,899.00 2,197.00 30-113-61-10-2-110- 72800 Termination Pay for Vac/Sick Leave 2,900.00 3,304.80 .00 .00 .00 .00 .00 30-113-61-10-2-110- 72850 OPEB ARC 8,731.00 8,731.00 10,197.45 .00 .00 .00 .00 30-113-61-10-2-110- 73153 Repair & Maint - Music Dept 267.59 .00 128.16 .00 100.00 100.00 .00 30-113-61-10-2-110- 76010 Agenda Books 959.00 .00 897.75 897.75 900.00 900.00 .00 30-113-61-10-2-110- 76015 Allotment 14,302.34 21,240.56 15,730.64 14,955.81 20,572.00 20,953.00 381.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-10-2-110- 76045 Furniture and Equip <$5,000 219.17 861.18 129.99 191.70 624.00 1,479.00 855.00 30-113-61-10-2-110- 76085 School Improvement .00 .00 82.15 .00 25.00 25.00 .00 30-113-61-10-2-110- 76135 Art Supplies and Equipment <$5,000 253.30 .00 250.00 250.00 700.00 700.00 .00 30-113-61-10-2-110- 76350 Music 69.65 185.55 .00 .00 100.00 192.00 92.00 30-113-61-10-2-110- 76360 Physical Education .00 304.40 373.48 278.55 508.00 481.00 (27.00) 30-113-61-10-2-110- 76365 Reading .00 .00 .00 .00 220.00 100.00 (120.00) 30-113-61-10-2-110- 76485 Supplies - Kindergarten 683.69 1,178.21 2,034.91 699.36 771.00 623.00 (148.00) 30-113-61-10-2-110- 76490 Supplies - First Grade 1,092.43 514.87 1,116.23 269.39 775.00 871.00 96.00 30-113-61-10-2-110- 76495 Supplies - Second Grade 442.94 503.11 1,451.47 260.26 580.00 803.00 223.00 30-113-61-10-2-110- 76500 Supplies - Third Grade .00 161.43 541.68 361.04 251.00 244.00 (7.00) 30-113-61-10-2-110- 76505 Supplies - Fourth Grade 304.17 183.60 475.32 139.90 771.00 142.00 (629.00) 30-113-61-10-2-110- 76510 Supplies - Fifth Grade 127.16 170.37 660.71 29.98 275.00 434.00 159.00 Program 110 - Regular Instruction Totals $2,545,319.75 $2,503,645.34 $2,578,380.57 $1,518,300.25 $2,619,504.00 $2,848,020.00 $228,516.00 Program 120 - Special Education 30-113-61-10-2-120- 71120 Compensation-Instructional Salaries 176,213.92 147,963.00 148,237.09 94,805.21 147,553.00 174,660.00 27,107.00 30-113-61-10-2-120- 71151 Compensation-Instructional Asst 16,889.58 17,339.44 13,774.09 10,148.52 13,852.00 18,978.00 5,126.00 30-113-61-10-2-120- 71520 Compensation-Substitutes 2,168.98 5,333.98 2,230.65 1,075.00 .00 .00 .00 30-113-61-10-2-120- 71665 Bonus Payments To Teachers .00 .00 6,192.00 .00 .00 .00 .00 30-113-61-10-2-120- 72100 FICA 13,733.64 12,757.47 12,317.93 7,488.24 12,347.00 14,813.00 2,466.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 30-113-61-10-2-120- 72210 VRS Pension Contribution 30,263.60 10,787.80 11,036.29 4,794.05 26,826.00 32,183.00 5,357.00 30-113-61-10-2-120- 72220 VRS Hybrid Pension Contribution .00 15,061.10 16,050.70 10,531.00 .00 .00 .00 30-113-61-10-2-120- 72300 Group Health and Dental Insurance 28,341.28 37,289.36 32,931.20 16,434.10 24,509.00 24,509.00 .00 30-113-61-10-2-120- 72400 VRS Group Life Insurance 2,528.40 2,159.50 2,183.86 1,235.55 2,163.00 2,595.00 432.00 30-113-61-10-2-120- 72510 Hybrid Disability Insurance .00 228.60 229.86 150.80 .00 .00 .00 30-113-61-10-2-120- 72600 Unemployment Compensation .00 .00 728.33 .00 .00 .00 .00 30-113-61-10-2-120- 72750 VRS Retiree Health Care Credit 2,316.00 1,978.20 1,972.05 1,115.70 1,953.00 2,343.00 390.00 30-113-61-10-2-120- 76390 Sp Ed LD .00 .00 239.37 317.74 .00 .00 .00 30-113-61-10-2-120- 76431 Special Ed - General .00 .00 .00 .00 600.00 1,281.00 681.00 30-113-61-10-2-120- 76438 Supplies - EL .00 .00 .00 .00 253.00 200.00 (53.00) Program 120 - Special Education Totals $272,455.40 $250,898.45 $248,123.42 $148,095.91 $230,056.00 $271,562.00 $41,506.00 Program 180 - Pre-K Non- Sp Ed 30-113-61-10-2-180- 71110 Compensation-Administrative .00 .00 15,319.73 7,255.54 15,059.00 17,134.00 2,075.00 30-113-61-10-2-180- 71120 Compensation-Instructional Salaries .00 72,609.00 43,731.52 28,206.04 42,119.00 52,789.00 10,670.00 30-113-61-10-2-180- 71665 Bonus Payments To Teachers .00 .00 387.00 .00 .00 .00 .00 30-113-61-10-2-180- 72100 FICA .00 4,892.11 3,781.92 2,268.74 4,374.00 5,349.00 975.00 30-113-61-10-2-180- 72210 VRS Pension Contribution .00 11,385.10 2,554.83 1,356.00 9,503.00 11,621.00 2,118.00 30-113-61-10-2-180- 72220 VRS Hybrid Pension Contribution .00 .00 7,285.46 4,177.90 .00 .00 .00 30-113-61-10-2-180- 72300 Group Health and Dental Insurance .00 7,697.44 9,575.04 6,288.18 8,202.00 8,202.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 180 - Pre-K Non- Sp Ed 30-113-61-10-2-180- 72400 VRS Group Life Insurance .00 951.20 793.37 446.15 766.00 937.00 171.00 30-113-61-10-2-180- 72510 Hybrid Disability Insurance .00 .00 104.31 59.85 .00 .00 .00 30-113-61-10-2-180- 72750 VRS Retiree Health Care Credit .00 871.30 716.33 402.85 692.00 846.00 154.00 30-113-61-10-2-180- 72800 Termination Pay for Vac/Sick Leave .00 2,000.00 .00 .00 .00 .00 .00 30-113-61-10-2-180- 73255 Professional Development .00 .00 756.07 .00 .00 .00 .00 Program 180 - Pre-K Non- Sp Ed Totals $0.00 $100,406.15 $85,005.58 $50,461.25 $80,715.00 $96,878.00 $16,163.00 Level 2 - Elementary Totals $2,817,775.15 $2,854,949.94 $2,911,509.57 $1,716,857.41 $2,930,275.00 $3,216,460.00 $286,185.00 Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 30-113-61-10-8-180- 71120 Compensation-Instructional Salaries .00 .00 8,828.84 .00 .00 .00 .00 30-113-61-10-8-180- 71151 Compensation-Instructional Asst 21,165.64 21,429.61 22,129.84 14,389.71 21,395.00 23,812.00 2,417.00 30-113-61-10-8-180- 71665 Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00 30-113-61-10-8-180- 72100 FICA 1,595.20 1,612.48 2,116.89 1,085.19 1,637.00 1,826.00 189.00 30-113-61-10-8-180- 72210 VRS Pension Contribution .00 .00 1,036.85 .00 .00 .00 .00 30-113-61-10-8-180- 72220 VRS Hybrid Pension Contribution 3,321.50 3,354.70 3,704.12 2,126.40 3,556.00 3,967.00 411.00 30-113-61-10-8-180- 72300 Group Health and Dental Insurance 6,009.52 5,975.76 6,593.98 3,616.92 6,500.00 6,500.00 .00 30-113-61-10-8-180- 72400 VRS Group Life Insurance 277.50 280.30 440.64 171.45 387.00 320.00 (67.00) 30-113-61-10-8-180- 72510 Hybrid Disability Insurance 57.20 50.90 53.03 30.45 .00 .00 .00 30-113-61-10-8-180- 72750 VRS Retiree Health Care Credit 254.20 256.70 397.90 154.80 259.00 289.00 30.00 30-113-61-10-8-180- 73037 Contractual Services - Other .00 1,175.05 1,175.05 .00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 30-113-61-10-8-180- 73255 Professional Development 150.00 1,110.13 (1,431.72).00 .00 .00 .00 30-113-61-10-8-180- 76435 Supplies - Instructional 2,157.25 2,386.96 2,099.97 1,507.33 782.00 .00 (782.00) Program 180 - Pre-K Non- Sp Ed Totals $34,988.01 $37,632.59 $48,693.39 $23,082.25 $34,516.00 $36,714.00 $2,198.00 Level 8 - Pre-K Totals $34,988.01 $37,632.59 $48,693.39 $23,082.25 $34,516.00 $36,714.00 $2,198.00 Sub-Function 10 - Classroom Instruction Totals $2,852,763.16 $2,892,582.53 $2,960,202.96 $1,739,939.66 $2,964,791.00 $3,253,174.00 $288,383.00 Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-21-2-110- 71124 Compensation-Guidance Counselors 56,956.81 58,729.95 59,066.72 37,342.70 75,571.00 67,868.00 (7,703.00) 30-113-61-21-2-110- 71665 Bonus Payments To Teachers .00 .00 1,470.60 .00 .00 .00 .00 30-113-61-21-2-110- 72100 FICA 4,009.93 4,145.26 4,283.30 2,707.17 5,781.00 5,192.00 (589.00) 30-113-61-21-2-110- 72210 VRS Pension Contribution 8,849.37 9,208.83 9,818.65 1,328.00 12,560.00 11,280.00 (1,280.00) 30-113-61-21-2-110- 72220 VRS Hybrid Pension Contribution .00 .00 .00 4,043.25 .00 .00 .00 30-113-61-21-2-110- 72300 Group Health and Dental Insurance 8,284.85 9,080.18 9,461.54 3,349.56 8,170.00 8,170.00 .00 30-113-61-21-2-110- 72400 VRS Group Life Insurance 739.59 769.40 791.63 433.10 1,013.00 909.00 (104.00) 30-113-61-21-2-110- 72510 Hybrid Disability Insurance .00 .00 .00 57.90 .00 .00 .00 30-113-61-21-2-110- 72750 VRS Retiree Health Care Credit 677.37 704.80 714.82 391.05 914.00 821.00 (93.00) 30-113-61-21-2-110- 76285 Guidance 448.63 310.21 431.10 .00 177.00 281.00 104.00 Program 110 - Regular Instruction Totals $79,966.55 $82,948.63 $86,038.36 $49,652.73 $104,186.00 $94,521.00 ($9,665.00) Program 120 - Special Education 30-113-61-21-2-120- 71124 Compensation-Guidance Counselors 2,982.23 3,091.05 3,108.78 .00 .00 .00 .00 30-113-61-21-2-120- 71665 Bonus Payments To Teachers .00 .00 77.40 .00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 21 - Student Guidance Level 2 - Elementary Program 120 - Special Education 30-113-61-21-2-120- 72100 FICA 209.86 218.17 225.44 .00 .00 .00 .00 30-113-61-21-2-120- 72210 VRS Pension Contribution 549.03 484.67 516.77 .00 .00 .00 .00 30-113-61-21-2-120- 72300 Group Health and Dental Insurance 435.87 477.90 497.98 .00 .00 .00 .00 30-113-61-21-2-120- 72400 VRS Group Life Insurance 45.61 40.50 41.66 .00 .00 .00 .00 30-113-61-21-2-120- 72750 VRS Retiree Health Care Credit 41.93 37.10 37.62 .00 .00 .00 .00 30-113-61-21-2-120- 76285 Guidance 23.61 16.33 22.69 .00 .00 .00 .00 Program 120 - Special Education Totals $4,288.14 $4,365.72 $4,528.34 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $84,254.69 $87,314.35 $90,566.70 $49,652.73 $104,186.00 $94,521.00 ($9,665.00) Sub-Function 21 - Student Guidance Totals $84,254.69 $87,314.35 $90,566.70 $49,652.73 $104,186.00 $94,521.00 ($9,665.00) Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-32-2-110- 71122 Compensation-Librarians 51,354.66 63,782.44 64,659.75 40,435.45 64,926.00 74,608.00 9,682.00 30-113-61-32-2-110- 71665 Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00 30-113-61-32-2-110- 72100 FICA 3,004.77 4,822.68 5,019.73 3,067.37 4,967.00 5,701.00 734.00 30-113-61-32-2-110- 72210 VRS Pension Contribution 7,829.50 9,830.70 10,699.08 5,696.60 10,791.00 12,385.00 1,594.00 30-113-61-32-2-110- 72300 Group Health and Dental Insurance 9,472.48 6,883.60 7,013.76 4,169.90 8,170.00 8,170.00 .00 30-113-61-32-2-110- 72400 VRS Group Life Insurance 654.10 821.30 862.62 459.30 870.00 999.00 129.00 30-113-61-32-2-110- 72600 Unemployment Compensation .00 .00 269.92 .00 .00 .00 .00 30-113-61-32-2-110- 72750 VRS Retiree Health Care Credit 599.20 752.40 778.94 414.75 786.00 902.00 116.00 30-113-61-32-2-110- 73130 Repair/Maint - Audio/Visual .00 238.03 245.35 .00 750.00 700.00 (50.00) FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-32-2-110- 76155 Audio Visual Media .00 893.14 1,086.73 172.64 400.00 300.00 (100.00) 30-113-61-32-2-110- 76325 Library Books and Supplies 5,503.98 2,851.73 4,547.57 1,313.84 5,250.00 5,625.00 375.00 30-113-61-32-2-110- 76330 Library Reference Materials 918.02 970.35 1,333.54 953.19 900.00 1,780.00 880.00 30-113-61-32-2-110- 76355 Periodicals 261.16 .00 239.37 211.50 700.00 100.00 (600.00) Program 110 - Regular Instruction Totals $79,597.87 $91,846.37 $98,304.36 $56,894.54 $98,510.00 $111,270.00 $12,760.00 Level 2 - Elementary Totals $79,597.87 $91,846.37 $98,304.36 $56,894.54 $98,510.00 $111,270.00 $12,760.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $79,597.87 $91,846.37 $98,304.36 $56,894.54 $98,510.00 $111,270.00 $12,760.00 Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-41-2-110- 71126 Compensation-Principals 94,424.04 100,136.04 100,319.79 61,783.75 100,136.00 111,211.00 11,075.00 30-113-61-41-2-110- 71127 Compensation-Asst Principals 59,070.41 62,831.01 63,991.71 40,734.81 63,683.00 75,880.00 12,197.00 30-113-61-41-2-110- 71150 Compensation-Clerical 37,523.33 38,630.79 39,805.63 26,499.99 38,318.00 46,898.00 8,580.00 30-113-61-41-2-110- 71200 Compensation-OT 623.36 784.51 662.25 1,818.71 1,000.00 1,000.00 .00 30-113-61-41-2-110- 71520 Compensation-Substitutes 261.32 3,055.87 625.99 1,495.75 .00 .00 .00 30-113-61-41-2-110- 71665 Bonus Payments To Teachers .00 .00 4,644.00 .00 .00 .00 .00 30-113-61-41-2-110- 72100 FICA 14,604.36 15,263.91 15,568.25 9,841.83 15,540.00 17,977.00 2,437.00 30-113-61-41-2-110- 72210 VRS Pension Contribution 23,891.22 25,529.98 27,352.03 16,194.64 33,595.00 38,889.00 5,294.00 30-113-61-41-2-110- 72220 VRS Hybrid Pension Contribution 5,832.48 6,008.16 6,543.75 4,330.27 .00 .00 .00 30-113-61-41-2-110- 72300 Group Health and Dental Insurance .00 8,878.22 7,713.90 4,554.75 17,178.00 17,178.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-113-61-41-2-110- 72400 VRS Group Life Insurance 2,483.38 2,634.90 2,732.94 1,654.85 2,709.00 3,135.00 426.00 30-113-61-41-2-110- 72510 Hybrid Disability Insurance 100.44 91.26 93.72 62.02 .00 .00 .00 30-113-61-41-2-110- 72750 VRS Retiree Health Care Credit 2,274.74 2,413.72 2,467.78 1,494.33 2,446.00 2,831.00 385.00 30-113-61-41-2-110- 73160 Repair/Maint - School Office Equipment 10,375.67 9,871.32 10,045.90 1,929.24 12,241.00 12,241.00 .00 30-113-61-41-2-110- 75521 Travel-Principals 774.92 59.00 .00 .00 520.00 200.00 (320.00) 30-113-61-41-2-110- 75803 Dues-Accreditation .00 .00 .00 .00 100.00 80.00 (20.00) Program 110 - Regular Instruction Totals $252,239.67 $276,188.69 $282,567.64 $172,394.94 $287,466.00 $327,520.00 $40,054.00 Level 2 - Elementary Totals $252,239.67 $276,188.69 $282,567.64 $172,394.94 $287,466.00 $327,520.00 $40,054.00 Sub-Function 41 - Admin. Principals Office Totals $252,239.67 $276,188.69 $282,567.64 $172,394.94 $287,466.00 $327,520.00 $40,054.00 Function 61 - Instruction Totals $3,268,855.39 $3,347,931.94 $3,431,641.66 $2,018,881.87 $3,454,953.00 $3,786,485.00 $331,532.00 Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 30-113-62-62-9-222- 76100 Supplies - Nursing 349.40 340.00 371.00 1,183.31 350.00 350.00 .00 Program 222 - Health Services Totals $349.40 $340.00 $371.00 $1,183.31 $350.00 $350.00 $0.00 Level 9 - District Wide Totals $349.40 $340.00 $371.00 $1,183.31 $350.00 $350.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $349.40 $340.00 $371.00 $1,183.31 $350.00 $350.00 $0.00 Function 62 - Administration, Attend. & Health Totals $349.40 $340.00 $371.00 $1,183.31 $350.00 $350.00 $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 101,650.39 119,203.64 119,120.73 62,996.70 118,978.00 129,398.00 10,420.00 30-113-64-64-9-420- 71200 Compensation-OT 4,017.16 4,491.58 4,888.94 4,762.80 6,500.00 6,500.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-113-64-64-9-420- 71520 Compensation-Substitutes 750.25 .00 .00 .00 1,500.00 1,500.00 .00 30-113-64-64-9-420- 71522 Compensation-REWIP Retirees 14,913.10 .00 .00 .00 .00 .00 .00 30-113-64-64-9-420- 71665 Bonus Payments To Teachers .00 .00 6,192.00 .00 .00 .00 .00 30-113-64-64-9-420- 72100 FICA 8,949.01 8,557.07 9,298.81 5,071.23 9,484.00 10,511.00 1,027.00 30-113-64-64-9-420- 72210 VRS Pension Contribution 7,962.06 7,622.52 7,251.75 4,626.52 7,953.00 8,404.00 451.00 30-113-64-64-9-420- 72220 VRS Hybrid Pension Contribution .00 1,135.44 707.88 .00 .00 .00 .00 30-113-64-64-9-420- 72300 Group Health and Dental Insurance 26,409.12 27,443.40 26,656.56 13,235.52 28,405.00 28,405.00 .00 30-113-64-64-9-420- 72400 VRS Group Life Insurance 1,321.46 1,558.56 1,596.18 829.07 1,594.00 1,734.00 140.00 30-113-64-64-9-420- 72510 Hybrid Disability Insurance .00 162.55 162.51 .00 .00 .00 .00 30-113-64-64-9-420- 72700 Workers Compensation 690.00 703.00 754.00 .00 1,000.00 1,000.00 .00 30-113-64-64-9-420- 72750 VRS Retiree Health Care Credit 810.91 924.24 1,003.23 717.04 986.00 1,477.00 491.00 30-113-64-64-9-420- 72800 Termination Pay for Vac/Sick Leave 4,290.58 .00 .00 .00 .00 .00 .00 30-113-64-64-9-420- 72850 OPEB ARC 655.00 655.00 921.80 .00 .00 .00 .00 30-113-64-64-9-420- 73180 Repair/Maint - Other Contracted 13,547.97 12,768.66 20,059.01 19,157.86 13,833.00 16,108.00 2,275.00 30-113-64-64-9-420- 74900 Building Maintenance -City 37,289.34 39,550.26 38,710.24 23,025.68 38,000.00 38,000.00 .00 30-113-64-64-9-420- 75001 Telecom/ Internet Services 5,011.25 4,245.92 2,995.67 1,779.49 6,000.00 5,400.00 (600.00) 30-113-64-64-9-420- 75004 Utilities - Electric 83,609.47 79,614.73 87,308.31 55,141.07 90,000.00 94,500.00 4,500.00 30-113-64-64-9-420- 75005 Utilities - Natural Gas 10,134.34 7,993.15 10,738.50 6,981.35 12,000.00 12,600.00 600.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-113-64-64-9-420- 75009 Utilities - Water and Sewer 10,934.14 10,005.68 12,214.60 7,606.27 15,000.00 15,750.00 750.00 30-113-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 1,142.65 3,500.00 3,568.37 2,521.04 1,500.00 1,500.00 .00 30-113-64-64-9-420- 76110 Supplies - Operational 17,603.16 20,935.84 14,469.23 14,535.69 10,000.00 15,000.00 5,000.00 Program 420 - Building Services Totals $351,691.36 $351,071.24 $368,618.32 $222,987.33 $362,733.00 $387,787.00 $25,054.00 Program 430 - Grounds Services 30-113-64-64-9-430- 74910 Grounds Maintenance-City 22,142.83 8,674.37 9,799.29 10,105.85 18,000.00 18,000.00 .00 Program 430 - Grounds Services Totals $22,142.83 $8,674.37 $9,799.29 $10,105.85 $18,000.00 $18,000.00 $0.00 Level 9 - District Wide Totals $373,834.19 $359,745.61 $378,417.61 $233,093.18 $380,733.00 $405,787.00 $25,054.00 Sub-Function 64 - Operation & Maintenance Totals $373,834.19 $359,745.61 $378,417.61 $233,093.18 $380,733.00 $405,787.00 $25,054.00 Function 64 - Operation & Maintenance Totals $373,834.19 $359,745.61 $378,417.61 $233,093.18 $380,733.00 $405,787.00 $25,054.00 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-113-68-10-9-800- 71139 Compensation-ITRT 15,864.45 16,395.75 16,452.30 10,161.63 17,090.00 19,156.00 2,066.00 30-113-68-10-9-800- 71665 Bonus Payments To Teachers .00 .00 387.00 .00 .00 .00 .00 30-113-68-10-9-800- 72100 FICA 1,171.10 1,205.41 1,237.40 750.56 1,307.00 1,460.00 153.00 30-113-68-10-9-800- 72210 VRS Pension Contribution 2,450.79 2,527.70 2,694.96 1,434.05 2,840.00 3,173.00 333.00 30-113-68-10-9-800- 72300 Group Health and Dental Insurance 1,756.05 1,923.04 2,002.16 1,166.62 2,486.00 2,486.00 .00 30-113-68-10-9-800- 72400 VRS Group Life Insurance 204.78 211.20 217.26 115.65 229.00 256.00 27.00 30-113-68-10-9-800- 72750 VRS Retiree Health Care Credit 187.58 193.50 196.24 104.40 207.00 231.00 24.00 30-113-68-10-9-800- 73175 Repair/Maint- Computer 3,388.88 3,205.50 1,596.33 1,524.90 3,200.00 3,200.00 .00 30-113-68-10-9-800- 76305 ITRT 691.75 731.64 .00 .00 500.00 1,000.00 500.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 113 - Carver Elementary Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-113-68-10-9-800- 76515 Software-Instructional 100.00 .00 4,638.50 3,170.00 250.00 3,175.00 2,925.00 30-113-68-10-9-800- 76530 Computer Supplies 4,188.27 2,580.94 2,857.81 2,196.82 4,400.00 4,400.00 .00 30-113-68-10-9-800- 76545 Technology Repair and Replace .00 .00 .00 134,015.93 .00 .00 .00 30-113-68-10-9-800- 78050 Technology Addl VPSA Eligible 26,501.10 20,400.00 20,257.48 1,808.56 20,600.00 20,600.00 .00 Program 800 - Technology Totals $56,504.75 $49,374.68 $52,537.44 $156,449.12 $53,109.00 $59,137.00 $6,028.00 Level 9 - District Wide Totals $56,504.75 $49,374.68 $52,537.44 $156,449.12 $53,109.00 $59,137.00 $6,028.00 Sub-Function 10 - Classroom Instruction Totals $56,504.75 $49,374.68 $52,537.44 $156,449.12 $53,109.00 $59,137.00 $6,028.00 Function 68 - Technology Totals $56,504.75 $49,374.68 $52,537.44 $156,449.12 $53,109.00 $59,137.00 $6,028.00 Locations 113 - Carver Elementary Totals $3,699,543.73 $3,757,392.23 $3,862,967.71 $2,409,607.48 $3,889,145.00 $4,251,759.00 $362,614.00 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 1,494,609.75 1,602,170.36 1,527,401.03 929,207.35 1,533,071.00 1,712,361.00 179,290.00 30-114-61-10-2-110- 71151 Compensation-Instructional Asst 95,568.80 98,703.64 104,327.83 64,404.14 104,868.00 117,410.00 12,542.00 30-114-61-10-2-110- 71520 Compensation-Substitutes 38,937.69 32,307.29 32,215.87 36,146.38 28,000.00 43,000.00 15,000.00 30-114-61-10-2-110- 71522 Compensation-REWIP Retirees 32,079.50 10,956.96 10,570.81 7,714.87 13,871.00 8,322.00 (5,549.00) 30-114-61-10-2-110- 71650 Compensation-NBC Teacher Bonus 22,500.00 20,000.00 20,000.00 11,250.00 12,500.00 10,000.00 (2,500.00) 30-114-61-10-2-110- 71665 Bonus Payments To Teachers .00 .00 51,084.00 .00 .00 .00 .00 30-114-61-10-2-110- 72100 FICA 119,786.93 125,274.97 123,013.12 74,926.96 129,462.00 144,669.00 15,207.00 30-114-61-10-2-110- 72210 VRS Pension Contribution 228,045.70 240,885.70 238,343.32 121,085.80 272,225.00 304,108.00 31,883.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-10-2-110- 72220 VRS Hybrid Pension Contribution 19,901.60 23,289.10 30,963.83 21,733.80 .00 .00 .00 30-114-61-10-2-110- 72300 Group Health and Dental Insurance 201,637.42 214,759.16 206,498.16 120,562.91 222,884.00 222,884.00 .00 30-114-61-10-2-110- 72400 VRS Group Life Insurance 20,715.00 22,070.70 21,712.99 11,514.75 21,948.00 24,519.00 2,571.00 30-114-61-10-2-110- 72510 Hybrid Disability Insurance 525.90 450.95 443.38 311.25 .00 .00 .00 30-114-61-10-2-110- 72600 Unemployment Compensation .00 .00 879.91 .00 .00 .00 .00 30-114-61-10-2-110- 72700 Workers Compensation 8,569.00 8,724.00 9,363.00 .00 10,000.00 10,000.00 .00 30-114-61-10-2-110- 72750 VRS Retiree Health Care Credit 18,975.60 20,217.40 19,606.54 10,397.75 19,819.00 22,140.00 2,321.00 30-114-61-10-2-110- 72800 Termination Pay for Vac/Sick Leave 3,120.00 1,840.00 5,200.00 .00 .00 .00 .00 30-114-61-10-2-110- 72850 OPEB ARC 8,076.00 8,076.00 7,892.94 .00 .00 .00 .00 30-114-61-10-2-110- 73153 Repair & Maint - Music Dept .00 21.95 .00 .00 .00 .00 .00 30-114-61-10-2-110- 76010 Agenda Books 1,019.40 1,088.64 1,191.30 1,040.25 1,200.00 1,200.00 .00 30-114-61-10-2-110- 76015 Allotment 20,646.89 16,538.52 23,219.69 10,080.35 20,819.00 19,119.00 (1,700.00) 30-114-61-10-2-110- 76045 Furniture and Equip <$5,000 3,030.57 1,853.66 9,479.44 2,009.87 2,453.00 4,459.00 2,006.00 30-114-61-10-2-110- 76085 School Improvement .00 193.16 100.00 241.90 150.00 50.00 (100.00) 30-114-61-10-2-110- 76135 Art Supplies and Equipment <$5,000 515.37 545.35 500.00 1,042.00 1,000.00 1,000.00 .00 30-114-61-10-2-110- 76325 Library Books and Supplies 12.73 .00 99.98 22.84 .00 .00 .00 30-114-61-10-2-110- 76350 Music 199.27 175.47 172.76 .00 200.00 200.00 .00 30-114-61-10-2-110- 76360 Physical Education .00 498.00 12.00 284.14 200.00 200.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-10-2-110- 76365 Reading 1,714.00 8,128.17 361.17 469.28 474.00 1,730.00 1,256.00 30-114-61-10-2-110- 76485 Supplies - Kindergarten 1,011.81 965.94 1,132.61 241.56 1,195.00 1,195.00 .00 30-114-61-10-2-110- 76490 Supplies - First Grade 586.15 591.16 399.59 943.01 882.00 1,037.00 155.00 30-114-61-10-2-110- 76495 Supplies - Second Grade 524.22 524.72 334.79 547.72 1,141.00 1,128.00 (13.00) 30-114-61-10-2-110- 76500 Supplies - Third Grade 695.60 495.83 271.91 883.00 883.00 1,010.00 127.00 30-114-61-10-2-110- 76505 Supplies - Fourth Grade 996.00 804.08 814.84 1,008.47 1,081.00 746.00 (335.00) 30-114-61-10-2-110- 76510 Supplies - Fifth Grade 888.24 903.31 619.41 640.87 807.00 769.00 (38.00) Program 110 - Regular Instruction Totals $2,344,889.14 $2,463,054.19 $2,448,226.22 $1,428,711.22 $2,401,133.00 $2,653,256.00 $252,123.00 Program 120 - Special Education 30-114-61-10-2-120- 71120 Compensation-Instructional Salaries 158,658.39 166,580.15 142,712.70 96,539.43 140,278.00 181,373.00 41,095.00 30-114-61-10-2-120- 71151 Compensation-Instructional Asst 28,900.61 25,578.99 28,838.67 19,313.31 27,594.00 35,722.00 8,128.00 30-114-61-10-2-120- 71520 Compensation-Substitutes 171.95 69.10 3,146.57 281.75 .00 .00 .00 30-114-61-10-2-120- 71650 Compensation-NBC Teacher Bonus 7,500.00 5,000.00 5,000.00 3,750.00 .00 .00 .00 30-114-61-10-2-120- 71665 Bonus Payments To Teachers .00 .00 6,966.00 .00 .00 .00 .00 30-114-61-10-2-120- 72100 FICA 13,708.16 14,352.25 13,561.74 8,842.52 12,842.00 16,608.00 3,766.00 30-114-61-10-2-120- 72210 VRS Pension Contribution 18,816.90 18,809.67 14,316.23 10,176.50 27,900.00 36,081.00 8,181.00 30-114-61-10-2-120- 72220 VRS Hybrid Pension Contribution 10,638.26 10,969.40 14,030.14 7,005.00 .00 .00 .00 30-114-61-10-2-120- 72300 Group Health and Dental Insurance 38,011.06 28,872.40 25,794.18 11,035.48 25,746.00 25,746.00 .00 30-114-61-10-2-120- 72400 VRS Group Life Insurance 2,460.80 2,487.78 2,285.43 1,385.25 2,249.00 2,909.00 660.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 30-114-61-10-2-120- 72510 Hybrid Disability Insurance .00 69.05 200.93 100.35 .00 .00 .00 30-114-61-10-2-120- 72750 VRS Retiree Health Care Credit 2,254.30 2,279.00 2,063.74 1,250.80 2,031.00 2,627.00 596.00 30-114-61-10-2-120- 76390 Sp Ed LD 234.29 531.83 633.06 630.04 633.00 633.00 .00 30-114-61-10-2-120- 76410 Sp Ed ID 546.23 325.79 161.26 511.95 628.00 628.00 .00 30-114-61-10-2-120- 76415 Sp Ed BD .00 103.60 .00 .00 .00 .00 .00 30-114-61-10-2-120- 76438 Supplies - EL .00 .00 .00 .00 .00 25.00 25.00 Program 120 - Special Education Totals $281,900.95 $276,029.01 $259,710.65 $160,822.38 $239,901.00 $302,352.00 $62,451.00 Level 2 - Elementary Totals $2,626,790.09 $2,739,083.20 $2,707,936.87 $1,589,533.60 $2,641,034.00 $2,955,608.00 $314,574.00 Sub-Function 10 - Classroom Instruction Totals $2,626,790.09 $2,739,083.20 $2,707,936.87 $1,589,533.60 $2,641,034.00 $2,955,608.00 $314,574.00 Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-21-2-110- 71124 Compensation-Guidance Counselors 47,005.80 36,785.18 48,492.47 38,049.91 64,532.00 73,925.00 9,393.00 30-114-61-21-2-110- 71665 Bonus Payments To Teachers .00 .00 1,470.60 .00 .00 .00 .00 30-114-61-21-2-110- 72100 FICA 3,528.39 2,773.68 3,803.44 2,819.74 4,937.00 5,655.00 718.00 30-114-61-21-2-110- 72210 VRS Pension Contribution 7,260.60 7,564.47 8,067.76 5,850.65 10,725.00 12,286.00 1,561.00 30-114-61-21-2-110- 72300 Group Health and Dental Insurance 5,298.10 1,681.12 .00 1,025.14 8,582.00 8,582.00 .00 30-114-61-21-2-110- 72400 VRS Group Life Insurance 606.84 631.94 650.49 471.75 865.00 991.00 126.00 30-114-61-21-2-110- 72750 VRS Retiree Health Care Credit 555.71 578.93 587.39 425.95 781.00 894.00 113.00 30-114-61-21-2-110- 76285 Guidance 85.18 .00 41.46 46.75 150.00 25.00 (125.00) Program 110 - Regular Instruction Totals $64,340.62 $50,015.32 $63,113.61 $48,689.89 $90,572.00 $102,358.00 $11,786.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 61 - Instruction Sub-Function 21 - Student Guidance Level 2 - Elementary Program 120 - Special Education 30-114-61-21-2-120- 71124 Compensation-Guidance Counselors 2,525.53 1,936.06 2,552.24 .00 .00 .00 .00 30-114-61-21-2-120- 71665 Bonus Payments To Teachers .00 .00 77.40 .00 .00 .00 .00 30-114-61-21-2-120- 72100 FICA 189.93 145.99 200.18 .00 .00 .00 .00 30-114-61-21-2-120- 72210 VRS Pension Contribution 459.60 398.13 424.62 .00 .00 .00 .00 30-114-61-21-2-120- 72300 Group Health and Dental Insurance 298.78 88.48 .00 .00 .00 .00 .00 30-114-61-21-2-120- 72400 VRS Group Life Insurance 38.16 33.26 34.24 .00 .00 .00 .00 30-114-61-21-2-120- 72750 VRS Retiree Health Care Credit 35.09 30.47 30.92 .00 .00 .00 .00 30-114-61-21-2-120- 76285 Guidance 4.48 .00 2.18 .00 .00 .00 .00 Program 120 - Special Education Totals $3,551.57 $2,632.39 $3,321.78 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $67,892.19 $52,647.71 $66,435.39 $48,689.89 $90,572.00 $102,358.00 $11,786.00 Sub-Function 21 - Student Guidance Totals $67,892.19 $52,647.71 $66,435.39 $48,689.89 $90,572.00 $102,358.00 $11,786.00 Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-32-2-110- 71122 Compensation-Librarians 66,925.32 68,177.19 46,978.46 29,034.37 47,534.00 53,029.00 5,495.00 30-114-61-32-2-110- 71650 Compensation-NBC Teacher Bonus 5,000.00 5,000.00 .00 .00 .00 .00 .00 30-114-61-32-2-110- 71665 Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00 30-114-61-32-2-110- 72100 FICA 5,021.59 5,308.95 3,715.88 2,223.46 3,583.00 4,057.00 474.00 30-114-61-32-2-110- 72210 VRS Pension Contribution 10,342.20 10,518.00 7,812.73 4,137.70 7,783.00 8,813.00 1,030.00 30-114-61-32-2-110- 72300 Group Health and Dental Insurance 7,748.80 7,623.60 .00 .00 8,582.00 8,582.00 .00 30-114-61-32-2-110- 72400 VRS Group Life Insurance 864.00 878.70 629.87 333.60 628.00 711.00 83.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 61 - Instruction Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-32-2-110- 72750 VRS Retiree Health Care Credit 791.50 804.90 568.83 301.25 567.00 642.00 75.00 30-114-61-32-2-110- 72800 Termination Pay for Vac/Sick Leave .00 2,780.00 .00 .00 .00 .00 .00 30-114-61-32-2-110- 73130 Repair/Maint - Audio/Visual 476.95 567.78 832.98 419.95 550.00 550.00 .00 30-114-61-32-2-110- 76155 Audio Visual Media 529.76 541.98 231.64 89.72 500.00 500.00 .00 30-114-61-32-2-110- 76325 Library Books and Supplies 3,454.83 3,407.31 3,884.56 3,541.02 3,898.00 3,898.00 .00 30-114-61-32-2-110- 76330 Library Reference Materials 1,832.52 1,768.75 2,013.39 1,185.67 940.00 940.00 .00 30-114-61-32-2-110- 76355 Periodicals 613.93 422.35 407.91 293.60 800.00 800.00 .00 Program 110 - Regular Instruction Totals $103,601.40 $107,799.51 $68,624.25 $41,560.34 $75,365.00 $82,522.00 $7,157.00 Level 2 - Elementary Totals $103,601.40 $107,799.51 $68,624.25 $41,560.34 $75,365.00 $82,522.00 $7,157.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $103,601.40 $107,799.51 $68,624.25 $41,560.34 $75,365.00 $82,522.00 $7,157.00 Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-41-2-110- 71126 Compensation-Principals 101,235.00 45,421.56 98,397.51 60,699.31 98,163.00 109,259.00 11,096.00 30-114-61-41-2-110- 71127 Compensation-Asst Principals 70,177.00 81,702.48 48,653.98 37,710.10 60,051.00 69,535.00 9,484.00 30-114-61-41-2-110- 71150 Compensation-Clerical 34,607.57 35,436.28 36,751.37 24,280.67 35,582.00 43,589.00 8,007.00 30-114-61-41-2-110- 71200 Compensation-OT 193.04 513.15 406.97 194.57 2,000.00 2,000.00 .00 30-114-61-41-2-110- 71520 Compensation-Substitutes 680.52 .00 2,267.92 442.08 .00 .00 .00 30-114-61-41-2-110- 71522 Compensation-REWIP Retirees .00 42,168.56 4,125.44 .00 .00 .00 .00 30-114-61-41-2-110- 71665 Bonus Payments To Teachers .00 .00 4,644.00 .00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-114-61-41-2-110- 72100 FICA 14,416.35 14,628.48 13,511.75 8,540.50 14,978.00 17,165.00 2,187.00 30-114-61-41-2-110- 72210 VRS Pension Contribution 32,091.98 23,503.66 32,401.15 19,536.91 32,209.00 36,960.00 4,751.00 30-114-61-41-2-110- 72300 Group Health and Dental Insurance 23,462.46 23,861.80 23,395.92 15,711.55 25,746.00 25,746.00 .00 30-114-61-41-2-110- 72400 VRS Group Life Insurance 2,681.14 1,963.58 2,612.39 1,575.22 2,597.00 2,980.00 383.00 30-114-61-41-2-110- 72750 VRS Retiree Health Care Credit 2,455.94 1,798.76 2,358.95 1,422.36 2,345.00 2,691.00 346.00 30-114-61-41-2-110- 72800 Termination Pay for Vac/Sick Leave .00 12,644.84 .00 .00 .00 .00 .00 30-114-61-41-2-110- 73180 Repair/Maint - Other Contracted 9,728.28 14,511.66 11,901.00 5,358.75 12,000.00 12,000.00 .00 30-114-61-41-2-110- 75521 Travel-Principals 748.40 382.83 .00 .00 1,000.00 50.00 (950.00) 30-114-61-41-2-110- 75803 Dues-Accreditation 328.00 89.00 178.00 89.00 350.00 342.00 (8.00) Program 110 - Regular Instruction Totals $292,805.68 $298,626.64 $281,606.35 $175,561.02 $287,021.00 $322,317.00 $35,296.00 Level 2 - Elementary Totals $292,805.68 $298,626.64 $281,606.35 $175,561.02 $287,021.00 $322,317.00 $35,296.00 Sub-Function 41 - Admin. Principals Office Totals $292,805.68 $298,626.64 $281,606.35 $175,561.02 $287,021.00 $322,317.00 $35,296.00 Function 61 - Instruction Totals $3,091,089.36 $3,198,157.06 $3,124,602.86 $1,855,344.85 $3,093,992.00 $3,462,805.00 $368,813.00 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 440.68 320.69 301.44 326.40 349.00 349.00 .00 Program 222 - Health Services Totals $440.68 $320.69 $301.44 $326.40 $349.00 $349.00 $0.00 Level 9 - District Wide Totals $440.68 $320.69 $301.44 $326.40 $349.00 $349.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $440.68 $320.69 $301.44 $326.40 $349.00 $349.00 $0.00 Function 62 - Administration, Attend. & Health Totals $440.68 $320.69 $301.44 $326.40 $349.00 $349.00 $0.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-114-64-64-9-420- 71190 Compensation-Custodians 94,530.88 92,277.70 86,330.75 56,827.79 114,744.00 107,925.00 (6,819.00) 30-114-64-64-9-420- 71200 Compensation-OT 4,488.01 8,290.42 5,818.99 5,529.32 8,500.00 8,500.00 .00 30-114-64-64-9-420- 71520 Compensation-Substitutes 1,904.28 3,527.08 .00 .00 2,500.00 2,500.00 .00 30-114-64-64-9-420- 71665 Bonus Payments To Teachers .00 .00 4,644.00 .00 .00 .00 .00 30-114-64-64-9-420- 72100 FICA 7,248.20 7,391.09 6,781.11 4,435.66 9,619.00 9,098.00 (521.00) 30-114-64-64-9-420- 72210 VRS Pension Contribution 7,264.32 7,483.20 7,113.45 4,386.34 7,728.00 7,884.00 156.00 30-114-64-64-9-420- 72220 VRS Hybrid Pension Contribution .00 79.63 .00 .00 .00 .00 .00 30-114-64-64-9-420- 72300 Group Health and Dental Insurance 20,191.44 20,966.88 22,113.24 12,951.52 24,070.00 24,070.00 .00 30-114-64-64-9-420- 72400 VRS Group Life Insurance 1,110.48 1,172.10 1,172.67 723.03 1,538.00 1,446.00 (92.00) 30-114-64-64-9-420- 72700 Workers Compensation 690.00 703.00 754.00 .00 1,000.00 1,000.00 .00 30-114-64-64-9-420- 72750 VRS Retiree Health Care Credit 710.64 744.74 783.90 627.27 969.00 1,238.00 269.00 30-114-64-64-9-420- 72850 OPEB ARC 655.00 655.00 921.80 .00 .00 .00 .00 30-114-64-64-9-420- 73180 Repair/Maint - Other Contracted 21,410.87 17,837.41 9,244.47 15,313.94 12,833.00 15,108.00 2,275.00 30-114-64-64-9-420- 74900 Building Maintenance -City 60,797.94 33,558.23 32,755.41 22,905.76 42,000.00 42,000.00 .00 30-114-64-64-9-420- 75001 Telecom/ Internet Services 5,226.10 4,645.70 3,401.20 2,040.34 6,000.00 5,400.00 (600.00) 30-114-64-64-9-420- 75004 Utilities - Electric 63,762.12 56,281.68 51,357.81 36,118.60 66,000.00 69,300.00 3,300.00 30-114-64-64-9-420- 75005 Utilities - Natural Gas 11,538.57 7,962.65 11,225.52 7,621.70 12,500.00 13,125.00 625.00 30-114-64-64-9-420- 75009 Utilities - Water and Sewer 22,592.98 9,784.64 7,096.79 5,438.90 12,000.00 12,000.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-114-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 824.34 2,360.91 743.52 144.97 1,500.00 1,500.00 .00 30-114-64-64-9-420- 76110 Supplies - Operational 7,971.08 22,257.10 16,093.50 11,162.78 10,000.00 15,000.00 5,000.00 Program 420 - Building Services Totals $332,917.25 $297,979.16 $268,352.13 $186,227.92 $333,501.00 $337,094.00 $3,593.00 Program 430 - Grounds Services 30-114-64-64-9-430- 74910 Grounds Maintenance-City 16,441.77 17,846.78 11,283.85 9,614.20 14,000.00 14,000.00 .00 Program 430 - Grounds Services Totals $16,441.77 $17,846.78 $11,283.85 $9,614.20 $14,000.00 $14,000.00 $0.00 Level 9 - District Wide Totals $349,359.02 $315,825.94 $279,635.98 $195,842.12 $347,501.00 $351,094.00 $3,593.00 Sub-Function 64 - Operation & Maintenance Totals $349,359.02 $315,825.94 $279,635.98 $195,842.12 $347,501.00 $351,094.00 $3,593.00 Function 64 - Operation & Maintenance Totals $349,359.02 $315,825.94 $279,635.98 $195,842.12 $347,501.00 $351,094.00 $3,593.00 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-114-68-10-9-800- 71139 Compensation-ITRT 15,864.45 16,395.75 16,452.30 10,161.63 16,121.00 18,120.00 1,999.00 30-114-68-10-9-800- 71665 Bonus Payments To Teachers .00 .00 387.00 .00 .00 .00 .00 30-114-68-10-9-800- 72100 FICA 1,171.13 1,205.41 1,237.39 750.56 1,233.00 1,386.00 153.00 30-114-68-10-9-800- 72210 VRS Pension Contribution 2,450.80 2,527.70 2,694.96 1,434.05 2,679.00 3,012.00 333.00 30-114-68-10-9-800- 72300 Group Health and Dental Insurance 1,756.07 1,923.04 2,002.16 1,166.62 2,486.00 2,486.00 .00 30-114-68-10-9-800- 72400 VRS Group Life Insurance 204.80 211.20 217.26 115.65 216.00 243.00 27.00 30-114-68-10-9-800- 72750 VRS Retiree Health Care Credit 187.60 193.50 196.24 104.40 195.00 219.00 24.00 30-114-68-10-9-800- 73175 Repair/Maint- Computer 2,852.92 2,094.15 3,904.63 24.33 3,000.00 3,000.00 .00 30-114-68-10-9-800- 76305 ITRT 444.48 366.75 423.72 86.78 450.00 1,075.00 625.00 30-114-68-10-9-800- 76515 Software-Instructional 2,613.74 4,134.30 3,531.07 4,224.47 4,850.00 4,225.00 (625.00) FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 114 - West Salem Elementary Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-114-68-10-9-800- 76530 Computer Supplies 4,476.93 3,491.14 4,418.20 2,983.54 4,485.00 4,485.00 .00 30-114-68-10-9-800- 76545 Technology Repair and Replace .00 .00 .00 112,715.94 .00 .00 .00 30-114-68-10-9-800- 78050 Technology Addl VPSA Eligible 20,317.51 20,400.00 20,104.12 1,030.04 20,600.00 20,600.00 .00 Program 800 - Technology Totals $52,340.43 $52,942.94 $55,569.05 $134,798.01 $56,315.00 $58,851.00 $2,536.00 Level 9 - District Wide Totals $52,340.43 $52,942.94 $55,569.05 $134,798.01 $56,315.00 $58,851.00 $2,536.00 Sub-Function 10 - Classroom Instruction Totals $52,340.43 $52,942.94 $55,569.05 $134,798.01 $56,315.00 $58,851.00 $2,536.00 Function 68 - Technology Totals $52,340.43 $52,942.94 $55,569.05 $134,798.01 $56,315.00 $58,851.00 $2,536.00 Locations 114 - West Salem Elementary Totals $3,493,229.49 $3,567,246.63 $3,460,109.33 $2,186,311.38 $3,498,157.00 $3,873,099.00 $374,942.00 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 1,264,022.29 1,300,293.39 1,281,239.98 729,929.36 1,339,030.00 1,354,970.00 15,940.00 30-115-61-10-2-110- 71151 Compensation-Instructional Asst 84,015.28 72,715.49 72,335.88 48,980.63 73,728.00 93,469.00 19,741.00 30-115-61-10-2-110- 71520 Compensation-Substitutes 60,731.68 56,883.73 42,227.70 36,974.60 50,000.00 55,000.00 5,000.00 30-115-61-10-2-110- 71522 Compensation-REWIP Retirees 30,251.11 23,575.37 14,616.97 .00 13,466.00 15,671.00 2,205.00 30-115-61-10-2-110- 71650 Compensation-NBC Teacher Bonus 10,000.00 5,000.00 5,000.00 .00 5,000.00 2,500.00 (2,500.00) 30-115-61-10-2-110- 71665 Bonus Payments To Teachers .00 .00 44,892.00 .00 .00 .00 .00 30-115-61-10-2-110- 72100 FICA 101,950.70 101,221.01 101,097.86 57,345.40 107,978.00 116,403.00 8,425.00 30-115-61-10-2-110- 72210 VRS Pension Contribution 192,506.77 196,580.30 203,235.43 100,940.38 223,208.00 240,731.00 17,523.00 30-115-61-10-2-110- 72220 VRS Hybrid Pension Contribution 21,511.06 20,584.56 21,600.89 11,897.85 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-10-2-110- 72300 Group Health and Dental Insurance 192,472.88 194,854.30 189,954.62 98,160.25 188,955.00 188,955.00 .00 30-115-61-10-2-110- 72400 VRS Group Life Insurance 17,950.36 18,143.40 18,127.56 9,097.58 17,996.00 19,409.00 1,413.00 30-115-61-10-2-110- 72510 Hybrid Disability Insurance 350.81 331.33 309.37 170.40 .00 .00 .00 30-115-61-10-2-110- 72600 Unemployment Compensation .00 .00 1,219.16 86.19 .00 .00 .00 30-115-61-10-2-110- 72700 Workers Compensation 8,339.00 8,490.00 9,112.00 .00 10,000.00 10,000.00 .00 30-115-61-10-2-110- 72750 VRS Retiree Health Care Credit 16,378.99 16,619.80 16,369.13 8,214.95 16,250.00 17,526.00 1,276.00 30-115-61-10-2-110- 72850 OPEB ARC 8,076.00 8,076.00 7,892.94 .00 .00 .00 .00 30-115-61-10-2-110- 73153 Repair & Maint - Music Dept 449.15 444.90 450.32 467.49 450.00 450.00 .00 30-115-61-10-2-110- 73154 Repair & Maint - PE Equipment 161.80 164.00 120.80 163.98 164.00 164.00 .00 30-115-61-10-2-110- 76010 Agenda Books 1,103.90 1,200.00 .00 .00 1,240.00 1,240.00 .00 30-115-61-10-2-110- 76015 Allotment 21,011.72 20,868.25 14,382.42 16,124.80 18,952.00 17,775.00 (1,177.00) 30-115-61-10-2-110- 76045 Furniture and Equip <$5,000 747.35 1,749.82 539.89 499.96 500.00 500.00 .00 30-115-61-10-2-110- 76085 School Improvement 100.00 109.67 426.73 59.47 100.00 100.00 .00 30-115-61-10-2-110- 76135 Art Supplies and Equipment <$5,000 1,244.48 1,244.09 440.40 122.08 1,000.00 1,000.00 .00 30-115-61-10-2-110- 76195 Career Education 97.41 .00 .00 .00 .00 .00 .00 30-115-61-10-2-110- 76350 Music 455.22 459.55 455.81 434.13 450.00 450.00 .00 30-115-61-10-2-110- 76360 Physical Education 720.01 723.60 530.81 720.37 720.00 720.00 .00 30-115-61-10-2-110- 76365 Reading 513.11 836.79 9,932.82 2,615.44 610.00 610.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-10-2-110- 76485 Supplies - Kindergarten 1,040.36 1,037.96 751.62 49.47 670.00 670.00 .00 30-115-61-10-2-110- 76490 Supplies - First Grade 799.39 775.30 621.88 907.98 1,000.00 1,000.00 .00 30-115-61-10-2-110- 76495 Supplies - Second Grade 880.00 880.03 541.53 886.92 900.00 900.00 .00 30-115-61-10-2-110- 76500 Supplies - Third Grade 701.83 719.94 564.35 830.06 850.00 850.00 .00 30-115-61-10-2-110- 76505 Supplies - Fourth Grade 700.54 692.00 939.49 953.84 975.00 975.00 .00 30-115-61-10-2-110- 76510 Supplies - Fifth Grade 799.99 792.81 547.41 683.21 931.00 931.00 .00 Program 110 - Regular Instruction Totals $2,040,083.19 $2,056,067.39 $2,060,477.77 $1,127,316.79 $2,075,123.00 $2,142,969.00 $67,846.00 Program 120 - Special Education 30-115-61-10-2-120- 71120 Compensation-Instructional Salaries 176,294.87 176,651.59 188,088.50 128,021.32 233,850.00 234,694.00 844.00 30-115-61-10-2-120- 71151 Compensation-Instructional Asst 16,807.56 17,313.88 .00 .00 17,300.00 17,300.00 .00 30-115-61-10-2-120- 71520 Compensation-Substitutes 3,494.10 1,990.57 1,312.14 2,269.42 .00 .00 .00 30-115-61-10-2-120- 71665 Bonus Payments To Teachers .00 .00 5,418.00 .00 .00 .00 .00 30-115-61-10-2-120- 72100 FICA 14,137.83 14,578.96 14,533.26 9,763.46 19,213.00 19,278.00 65.00 30-115-61-10-2-120- 72210 VRS Pension Contribution 23,131.40 19,207.30 21,593.89 9,782.85 41,741.00 41,881.00 140.00 30-115-61-10-2-120- 72220 VRS Hybrid Pension Contribution 7,486.70 11,189.00 9,475.36 8,791.50 .00 .00 .00 30-115-61-10-2-120- 72300 Group Health and Dental Insurance 24,333.52 23,729.56 16,769.15 13,030.00 34,118.00 34,118.00 .00 30-115-61-10-2-120- 72400 VRS Group Life Insurance 2,558.10 2,539.50 2,505.03 1,497.55 3,365.00 3,377.00 12.00 30-115-61-10-2-120- 72510 Hybrid Disability Insurance 90.23 199.98 135.69 125.90 .00 .00 .00 30-115-61-10-2-120- 72750 VRS Retiree Health Care Credit 2,343.30 2,326.20 2,261.99 1,352.30 3,039.00 3,049.00 10.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 30-115-61-10-2-120- 72800 Termination Pay for Vac/Sick Leave .00 5,460.00 .00 .00 .00 .00 .00 30-115-61-10-2-120- 76390 Sp Ed LD 424.84 541.08 .00 203.32 625.00 625.00 .00 30-115-61-10-2-120- 76392 Sp Ed CC 1,023.09 1,041.39 902.68 1,518.21 1,500.00 1,360.00 (140.00) 30-115-61-10-2-120- 76415 Sp Ed BD 288.70 .00 .00 .00 .00 .00 .00 30-115-61-10-2-120- 76438 Supplies - EL .00 .00 .00 .00 .00 140.00 140.00 Program 120 - Special Education Totals $272,414.24 $276,769.01 $262,995.69 $176,355.83 $354,751.00 $355,822.00 $1,071.00 Level 2 - Elementary Totals $2,312,497.43 $2,332,836.40 $2,323,473.46 $1,303,672.62 $2,429,874.00 $2,498,791.00 $68,917.00 Sub-Function 10 - Classroom Instruction Totals $2,312,497.43 $2,332,836.40 $2,323,473.46 $1,303,672.62 $2,429,874.00 $2,498,791.00 $68,917.00 Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-21-2-110- 71124 Compensation-Guidance Counselors 56,956.81 58,729.95 59,019.22 44,809.40 75,571.00 87,881.00 12,310.00 30-115-61-21-2-110- 71665 Bonus Payments To Teachers .00 .00 1,470.60 .00 .00 .00 .00 30-115-61-21-2-110- 72100 FICA 4,259.96 4,445.42 4,577.19 3,332.47 5,781.00 6,723.00 942.00 30-115-61-21-2-110- 72210 VRS Pension Contribution 8,849.37 9,208.83 9,818.65 6,828.45 12,560.00 14,606.00 2,046.00 30-115-61-21-2-110- 72300 Group Health and Dental Insurance 8,894.85 9,527.21 10,129.75 7,162.65 3,529.00 3,529.00 .00 30-115-61-21-2-110- 72400 VRS Group Life Insurance 739.59 769.41 791.63 550.60 1,013.00 1,178.00 165.00 30-115-61-21-2-110- 72750 VRS Retiree Health Care Credit 677.37 704.80 714.82 497.15 914.00 1,063.00 149.00 30-115-61-21-2-110- 76195 Career Education 26.97 110.49 .00 133.71 135.00 135.00 .00 30-115-61-21-2-110- 76285 Guidance 257.89 261.25 116.09 300.57 275.00 275.00 .00 Program 110 - Regular Instruction Totals $80,662.81 $83,757.36 $86,637.95 $63,615.00 $99,778.00 $115,390.00 $15,612.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 61 - Instruction Sub-Function 21 - Student Guidance Level 2 - Elementary Program 120 - Special Education 30-115-61-21-2-120- 71124 Compensation-Guidance Counselors 2,982.23 3,091.05 3,106.28 .00 .00 .00 .00 30-115-61-21-2-120- 71665 Bonus Payments To Teachers .00 .00 77.40 .00 .00 .00 .00 30-115-61-21-2-120- 72100 FICA 222.99 233.97 240.91 .00 .00 .00 .00 30-115-61-21-2-120- 72210 VRS Pension Contribution 549.03 484.67 516.77 .00 .00 .00 .00 30-115-61-21-2-120- 72300 Group Health and Dental Insurance 468.15 501.43 533.15 .00 .00 .00 .00 30-115-61-21-2-120- 72400 VRS Group Life Insurance 45.61 40.49 41.66 .00 .00 .00 .00 30-115-61-21-2-120- 72750 VRS Retiree Health Care Credit 41.93 37.10 37.62 .00 .00 .00 .00 30-115-61-21-2-120- 76195 Career Education .00 5.82 .00 .00 .00 .00 .00 30-115-61-21-2-120- 76285 Guidance 13.57 13.75 6.11 .00 .00 .00 .00 Program 120 - Special Education Totals $4,323.51 $4,408.28 $4,559.90 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $84,986.32 $88,165.64 $91,197.85 $63,615.00 $99,778.00 $115,390.00 $15,612.00 Sub-Function 21 - Student Guidance Totals $84,986.32 $88,165.64 $91,197.85 $63,615.00 $99,778.00 $115,390.00 $15,612.00 Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-32-2-110- 71122 Compensation-Librarians 64,652.64 66,779.35 66,948.05 41,531.44 66,795.00 75,078.00 8,283.00 30-115-61-32-2-110- 71650 Compensation-NBC Teacher Bonus 5,000.00 5,000.00 5,000.00 3,750.00 .00 .00 .00 30-115-61-32-2-110- 71665 Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00 30-115-61-32-2-110- 72100 FICA 5,254.78 5,309.00 5,533.03 3,306.60 5,110.00 5,743.00 633.00 30-115-61-32-2-110- 72210 VRS Pension Contribution 10,004.50 10,318.50 11,003.52 5,858.15 11,102.00 12,478.00 1,376.00 30-115-61-32-2-110- 72300 Group Health and Dental Insurance 6,009.52 5,975.76 6,085.68 3,616.92 8,529.00 8,529.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 61 - Instruction Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-32-2-110- 72400 VRS Group Life Insurance 835.80 862.10 887.17 472.30 895.00 1,006.00 111.00 30-115-61-32-2-110- 72750 VRS Retiree Health Care Credit 765.60 789.70 801.13 426.50 808.00 908.00 100.00 30-115-61-32-2-110- 73130 Repair/Maint - Audio/Visual 850.00 850.00 219.68 875.95 850.00 850.00 .00 30-115-61-32-2-110- 76155 Audio Visual Media 1,100.00 989.83 11.99 733.21 1,100.00 1,100.00 .00 30-115-61-32-2-110- 76325 Library Books and Supplies 1,484.31 1,401.16 17.84 890.91 1,575.00 1,575.00 .00 30-115-61-32-2-110- 76330 Library Reference Materials 918.02 935.35 953.19 953.19 860.00 860.00 .00 30-115-61-32-2-110- 76355 Periodicals 46.61 200.00 18.00 106.00 200.00 200.00 .00 Program 110 - Regular Instruction Totals $96,921.78 $99,410.75 $99,027.28 $62,521.17 $97,824.00 $108,327.00 $10,503.00 Level 2 - Elementary Totals $96,921.78 $99,410.75 $99,027.28 $62,521.17 $97,824.00 $108,327.00 $10,503.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $96,921.78 $99,410.75 $99,027.28 $62,521.17 $97,824.00 $108,327.00 $10,503.00 Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-41-2-110- 71126 Compensation-Principals 96,321.96 102,149.04 102,280.29 62,887.44 102,149.00 113,197.00 11,048.00 30-115-61-41-2-110- 71127 Compensation-Asst Principals 58,728.24 61,910.06 62,840.55 41,403.54 62,448.00 75,271.00 12,823.00 30-115-61-41-2-110- 71150 Compensation-Clerical 42,853.94 32,811.62 34,680.00 22,875.17 33,699.00 41,261.00 7,562.00 30-115-61-41-2-110- 71200 Compensation-OT 1,570.39 103.27 276.73 502.30 2,000.00 2,000.00 .00 30-115-61-41-2-110- 71520 Compensation-Substitutes 1,995.72 437.36 .00 .00 .00 .00 .00 30-115-61-41-2-110- 71522 Compensation-REWIP Retirees 9,735.43 10,546.94 12,016.05 14,554.72 .00 .00 .00 30-115-61-41-2-110- 71665 Bonus Payments To Teachers .00 .00 4,644.00 .00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-115-61-41-2-110- 72100 FICA 15,027.30 14,840.24 15,604.30 10,311.97 15,323.00 17,727.00 2,404.00 30-115-61-41-2-110- 72210 VRS Pension Contribution 30,787.74 25,652.00 27,416.38 17,333.17 32,957.00 38,181.00 5,224.00 30-115-61-41-2-110- 72220 VRS Hybrid Pension Contribution .00 5,283.96 5,755.56 3,809.75 .00 .00 .00 30-115-61-41-2-110- 72300 Group Health and Dental Insurance 21,879.96 20,656.80 20,359.12 12,108.34 25,588.00 25,588.00 .00 30-115-61-41-2-110- 72400 VRS Group Life Insurance 2,572.18 2,584.60 2,674.52 1,704.60 2,657.00 3,078.00 421.00 30-115-61-41-2-110- 72510 Hybrid Disability Insurance .00 80.22 82.38 54.53 .00 .00 .00 30-115-61-41-2-110- 72750 VRS Retiree Health Care Credit 2,356.22 2,367.60 2,415.04 1,539.29 2,399.00 2,780.00 381.00 30-115-61-41-2-110- 72800 Termination Pay for Vac/Sick Leave 6,611.10 .00 .00 .00 .00 .00 .00 30-115-61-41-2-110- 73160 Repair/Maint - School Office Equipment 16,191.79 12,884.80 17,701.99 6,884.02 14,155.00 14,155.00 .00 30-115-61-41-2-110- 75521 Travel-Principals 1,115.36 137.01 239.00 626.33 1,000.00 1,000.00 .00 30-115-61-41-2-110- 75803 Dues-Accreditation 380.00 380.00 239.00 239.00 240.00 240.00 .00 Program 110 - Regular Instruction Totals $308,127.33 $292,825.52 $309,224.91 $196,834.17 $294,615.00 $334,478.00 $39,863.00 Level 2 - Elementary Totals $308,127.33 $292,825.52 $309,224.91 $196,834.17 $294,615.00 $334,478.00 $39,863.00 Sub-Function 41 - Admin. Principals Office Totals $308,127.33 $292,825.52 $309,224.91 $196,834.17 $294,615.00 $334,478.00 $39,863.00 Function 61 - Instruction Totals $2,802,532.86 $2,813,238.31 $2,822,923.50 $1,626,642.96 $2,922,091.00 $3,056,986.00 $134,895.00 Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 30-115-62-62-9-222- 76100 Supplies - Nursing 529.01 523.44 548.29 370.15 567.00 567.00 .00 Program 222 - Health Services Totals $529.01 $523.44 $548.29 $370.15 $567.00 $567.00 $0.00 Level 9 - District Wide Totals $529.01 $523.44 $548.29 $370.15 $567.00 $567.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $529.01 $523.44 $548.29 $370.15 $567.00 $567.00 $0.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 62 - Administration, Attend. & Health Totals $529.01 $523.44 $548.29 $370.15 $567.00 $567.00 $0.00 Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-115-64-64-9-420- 71190 Compensation-Custodians 120,192.86 114,987.44 110,828.10 62,529.37 116,442.00 125,911.00 9,469.00 30-115-64-64-9-420- 71200 Compensation-OT 5,301.01 8,380.16 14,431.44 6,433.09 8,500.00 8,500.00 .00 30-115-64-64-9-420- 71520 Compensation-Substitutes 49.85 .00 32.76 .00 1,000.00 1,000.00 .00 30-115-64-64-9-420- 71665 Bonus Payments To Teachers .00 .00 5,418.00 .00 .00 .00 .00 30-115-64-64-9-420- 72100 FICA 9,261.89 9,133.19 9,584.00 4,873.17 9,635.00 10,359.00 724.00 30-115-64-64-9-420- 72210 VRS Pension Contribution 9,871.20 9,673.32 9,139.14 5,477.01 7,986.00 10,533.00 2,547.00 30-115-64-64-9-420- 72220 VRS Hybrid Pension Contribution .00 356.32 643.06 227.00 .00 .00 .00 30-115-64-64-9-420- 72300 Group Health and Dental Insurance 22,086.26 26,817.90 26,314.87 18,602.88 16,326.00 16,326.00 .00 30-115-64-64-9-420- 72400 VRS Group Life Insurance 1,334.76 1,369.25 1,404.23 755.11 1,560.00 1,667.00 107.00 30-115-64-64-9-420- 72510 Hybrid Disability Insurance .00 37.76 147.45 52.10 .00 .00 .00 30-115-64-64-9-420- 72700 Workers Compensation 690.00 703.00 754.00 .00 1,000.00 1,000.00 .00 30-115-64-64-9-420- 72750 VRS Retiree Health Care Credit 912.00 930.72 985.38 661.42 980.00 1,436.00 456.00 30-115-64-64-9-420- 72850 OPEB ARC 655.00 655.00 460.90 .00 .00 .00 .00 30-115-64-64-9-420- 73180 Repair/Maint - Other Contracted 12,307.49 14,641.96 9,920.62 13,968.69 14,333.00 17,942.00 3,609.00 30-115-64-64-9-420- 74900 Building Maintenance -City 30,278.67 33,790.03 37,097.69 25,174.46 33,200.00 33,200.00 .00 30-115-64-64-9-420- 75001 Telecom/ Internet Services 5,526.83 5,111.66 4,033.08 2,454.27 6,000.00 5,400.00 (600.00) 30-115-64-64-9-420- 75004 Utilities - Electric 73,518.22 63,455.26 65,296.54 43,160.53 82,000.00 86,100.00 4,100.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-115-64-64-9-420- 75005 Utilities - Natural Gas 12,494.04 8,613.68 12,607.45 7,688.05 16,000.00 16,000.00 .00 30-115-64-64-9-420- 75009 Utilities - Water and Sewer 8,557.93 7,628.76 7,436.58 6,449.96 11,000.00 11,550.00 550.00 30-115-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 1,495.12 3,228.93 5,062.64 1,696.25 1,708.00 1,708.00 .00 30-115-64-64-9-420- 76110 Supplies - Operational 14,052.59 11,732.15 13,325.06 10,707.32 10,000.00 15,000.00 5,000.00 Program 420 - Building Services Totals $328,585.72 $321,246.49 $334,922.99 $210,910.68 $337,670.00 $363,632.00 $25,962.00 Program 430 - Grounds Services 30-115-64-64-9-430- 74910 Grounds Maintenance-City 9,755.42 13,742.62 12,413.61 4,729.35 12,000.00 12,000.00 .00 Program 430 - Grounds Services Totals $9,755.42 $13,742.62 $12,413.61 $4,729.35 $12,000.00 $12,000.00 $0.00 Level 9 - District Wide Totals $338,341.14 $334,989.11 $347,336.60 $215,640.03 $349,670.00 $375,632.00 $25,962.00 Sub-Function 64 - Operation & Maintenance Totals $338,341.14 $334,989.11 $347,336.60 $215,640.03 $349,670.00 $375,632.00 $25,962.00 Function 64 - Operation & Maintenance Totals $338,341.14 $334,989.11 $347,336.60 $215,640.03 $349,670.00 $375,632.00 $25,962.00 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-115-68-10-9-800- 71139 Compensation-ITRT 15,864.45 16,395.75 16,452.30 10,161.63 16,121.00 18,120.00 1,999.00 30-115-68-10-9-800- 71665 Bonus Payments To Teachers .00 .00 387.00 .00 .00 .00 .00 30-115-68-10-9-800- 72100 FICA 1,171.13 1,205.41 1,237.39 750.56 1,233.00 1,386.00 153.00 30-115-68-10-9-800- 72210 VRS Pension Contribution 2,450.80 2,527.70 2,694.96 1,434.05 2,679.00 3,012.00 333.00 30-115-68-10-9-800- 72300 Group Health and Dental Insurance 1,756.07 1,923.04 2,002.16 1,166.62 2,486.00 2,486.00 .00 30-115-68-10-9-800- 72400 VRS Group Life Insurance 204.80 211.20 217.26 115.65 216.00 243.00 27.00 30-115-68-10-9-800- 72750 VRS Retiree Health Care Credit 187.60 193.50 196.24 104.40 195.00 219.00 24.00 30-115-68-10-9-800- 73175 Repair/Maint- Computer 2,246.38 2,122.49 2,155.23 10.56 2,100.00 2,100.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 115 - South Salem Elementary Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-115-68-10-9-800- 76305 ITRT 299.93 152.65 .00 265.96 300.00 300.00 .00 30-115-68-10-9-800- 76515 Software-Instructional 2,175.00 2,120.00 2,132.63 2,925.00 2,505.00 2,505.00 .00 30-115-68-10-9-800- 76530 Computer Supplies 907.40 3,017.44 2,993.70 2,213.06 2,750.00 2,750.00 .00 30-115-68-10-9-800- 76545 Technology Repair and Replace .00 .00 .00 151,765.94 .00 .00 .00 30-115-68-10-9-800- 78050 Technology Addl VPSA Eligible 23,850.99 20,400.00 20,146.33 1,038.09 20,600.00 20,600.00 .00 Program 800 - Technology Totals $51,114.55 $50,269.18 $50,615.20 $171,951.52 $51,185.00 $53,721.00 $2,536.00 Level 9 - District Wide Totals $51,114.55 $50,269.18 $50,615.20 $171,951.52 $51,185.00 $53,721.00 $2,536.00 Sub-Function 10 - Classroom Instruction Totals $51,114.55 $50,269.18 $50,615.20 $171,951.52 $51,185.00 $53,721.00 $2,536.00 Function 68 - Technology Totals $51,114.55 $50,269.18 $50,615.20 $171,951.52 $51,185.00 $53,721.00 $2,536.00 Locations 115 - South Salem Elementary Totals $3,192,517.56 $3,199,020.04 $3,221,423.59 $2,014,604.66 $3,323,513.00 $3,486,906.00 $163,393.00 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 1,483,696.35 1,582,330.12 1,541,945.00 927,675.12 1,542,701.00 1,694,237.00 151,536.00 30-116-61-10-2-110- 71151 Compensation-Instructional Asst 99,652.13 94,442.81 82,870.16 56,294.36 86,306.00 137,090.00 50,784.00 30-116-61-10-2-110- 71520 Compensation-Substitutes 48,546.51 41,076.01 23,375.33 20,117.50 36,000.00 36,000.00 .00 30-116-61-10-2-110- 71522 Compensation-REWIP Retirees 6,748.40 6,748.40 6,687.01 .00 12,001.00 24,001.00 12,000.00 30-116-61-10-2-110- 71650 Compensation-NBC Teacher Bonus 15,000.00 10,000.00 10,000.00 7,500.00 5,000.00 5,000.00 .00 30-116-61-10-2-110- 71665 Bonus Payments To Teachers .00 .00 50,310.00 .00 .00 .00 .00 30-116-61-10-2-110- 72100 FICA 115,415.98 124,426.36 122,621.81 73,103.34 128,674.00 145,069.00 16,395.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-10-2-110- 72210 VRS Pension Contribution 222,144.83 213,412.30 228,887.24 115,209.90 270,741.00 304,367.00 33,626.00 30-116-61-10-2-110- 72220 VRS Hybrid Pension Contribution 24,095.14 45,832.84 40,449.92 25,808.00 .00 .00 .00 30-116-61-10-2-110- 72300 Group Health and Dental Insurance 225,086.22 219,493.84 232,529.02 129,883.55 200,130.00 200,130.00 .00 30-116-61-10-2-110- 72400 VRS Group Life Insurance 20,639.45 21,658.90 21,715.37 11,369.60 21,829.00 24,540.00 2,711.00 30-116-61-10-2-110- 72510 Hybrid Disability Insurance 414.92 695.70 579.32 369.60 .00 .00 .00 30-116-61-10-2-110- 72600 Unemployment Compensation .00 .00 954.48 .00 .00 .00 .00 30-116-61-10-2-110- 72700 Workers Compensation 8,316.00 8,466.00 9,087.00 .00 10,000.00 10,000.00 .00 30-116-61-10-2-110- 72750 VRS Retiree Health Care Credit 18,844.45 19,840.40 19,608.85 10,266.70 19,711.00 22,159.00 2,448.00 30-116-61-10-2-110- 72800 Termination Pay for Vac/Sick Leave .00 .00 4,320.00 .00 .00 .00 .00 30-116-61-10-2-110- 72850 OPEB ARC 8,731.00 8,731.00 10,427.90 .00 .00 .00 .00 30-116-61-10-2-110- 73153 Repair & Maint - Music Dept 254.75 247.52 272.12 285.55 282.00 353.00 71.00 30-116-61-10-2-110- 73154 Repair & Maint - PE Equipment 430.20 430.00 .00 132.88 138.00 490.00 352.00 30-116-61-10-2-110- 76010 Agenda Books 1,064.00 1,064.00 1,102.00 1,000.00 1,000.00 1,000.00 .00 30-116-61-10-2-110- 76015 Allotment 22,909.22 25,402.00 19,748.21 16,859.72 20,863.00 20,857.00 (6.00) 30-116-61-10-2-110- 76045 Furniture and Equip <$5,000 1,455.20 1,425.00 1,747.78 1,639.00 1,639.00 4,976.00 3,337.00 30-116-61-10-2-110- 76085 School Improvement .00 .00 87.98 .00 100.00 100.00 .00 30-116-61-10-2-110- 76135 Art Supplies and Equipment <$5,000 1,254.97 1,245.33 1,580.59 .00 1,394.00 1,150.00 (244.00) 30-116-61-10-2-110- 76195 Career Education .00 51.08 44.35 58.96 54.00 .00 (54.00) FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-10-2-110- 76350 Music 272.70 336.76 342.40 347.42 347.00 342.00 (5.00) 30-116-61-10-2-110- 76360 Physical Education 282.32 655.93 448.00 601.00 601.00 712.00 111.00 30-116-61-10-2-110- 76365 Reading 200.20 211.64 185.72 323.67 327.00 419.00 92.00 30-116-61-10-2-110- 76485 Supplies - Kindergarten 1,811.77 660.00 625.04 628.42 699.00 795.00 96.00 30-116-61-10-2-110- 76490 Supplies - First Grade 376.37 450.11 668.48 757.22 762.00 624.00 (138.00) 30-116-61-10-2-110- 76495 Supplies - Second Grade 453.04 975.61 359.40 430.88 396.00 820.00 424.00 30-116-61-10-2-110- 76500 Supplies - Third Grade 304.16 173.12 887.64 .00 573.00 355.00 (218.00) 30-116-61-10-2-110- 76505 Supplies - Fourth Grade 281.45 390.00 591.20 248.11 715.00 543.00 (172.00) 30-116-61-10-2-110- 76510 Supplies - Fifth Grade 345.06 233.09 478.57 138.33 525.00 225.00 (300.00) Program 110 - Regular Instruction Totals $2,329,026.79 $2,431,105.87 $2,435,537.89 $1,401,048.83 $2,363,508.00 $2,636,354.00 $272,846.00 Program 120 - Special Education 30-116-61-10-2-120- 71120 Compensation-Instructional Salaries 170,563.80 116,670.43 142,393.29 98,913.56 141,623.00 198,126.00 56,503.00 30-116-61-10-2-120- 71151 Compensation-Instructional Asst 16,612.75 17,282.19 32,083.83 21,435.96 30,749.00 39,694.00 8,945.00 30-116-61-10-2-120- 71520 Compensation-Substitutes 962.79 829.20 345.50 .00 .00 .00 .00 30-116-61-10-2-120- 71522 Compensation-REWIP Retirees .00 300.15 5,395.89 9,843.66 .00 .00 .00 30-116-61-10-2-120- 71665 Bonus Payments To Teachers .00 .00 7,740.00 .00 .00 .00 .00 30-116-61-10-2-120- 72100 FICA 13,842.28 10,408.77 14,100.91 9,795.54 13,186.00 18,193.00 5,007.00 30-116-61-10-2-120- 72210 VRS Pension Contribution 29,377.70 2,712.60 3,024.54 1,770.85 28,648.00 39,526.00 10,878.00 30-116-61-10-2-120- 72220 VRS Hybrid Pension Contribution .00 18,986.41 26,039.25 16,169.45 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 30-116-61-10-2-120- 72300 Group Health and Dental Insurance 25,067.44 17,628.28 28,460.40 18,250.86 22,080.00 22,080.00 .00 30-116-61-10-2-120- 72400 VRS Group Life Insurance 2,454.40 1,812.86 2,343.34 1,446.42 2,310.00 3,187.00 877.00 30-116-61-10-2-120- 72510 Hybrid Disability Insurance .00 225.70 372.81 231.58 .00 .00 .00 30-116-61-10-2-120- 72600 Unemployment Compensation .00 .00 77.50 .00 .00 .00 .00 30-116-61-10-2-120- 72750 VRS Retiree Health Care Credit 2,248.30 1,660.66 2,115.90 1,306.14 2,086.00 2,878.00 792.00 30-116-61-10-2-120- 72800 Termination Pay for Vac/Sick Leave 11,960.00 .00 .00 .00 .00 .00 .00 30-116-61-10-2-120- 76390 Sp Ed LD 204.91 311.12 376.55 82.92 600.00 329.00 (271.00) 30-116-61-10-2-120- 76400 Sp Ed ED Preschool 614.16 643.59 596.52 365.89 694.00 522.00 (172.00) 30-116-61-10-2-120- 76438 Supplies - EL .00 .00 138.37 149.54 286.00 369.00 83.00 Program 120 - Special Education Totals $273,908.53 $189,471.96 $265,604.60 $179,762.37 $242,262.00 $324,904.00 $82,642.00 Program 140 - Gifted 30-116-61-10-2-140- 71120 Compensation-Instructional Salaries 48,972.22 .00 .00 .00 .00 .00 .00 30-116-61-10-2-140- 72100 FICA 3,052.42 .00 .00 .00 .00 .00 .00 30-116-61-10-2-140- 72210 VRS Pension Contribution 7,380.32 .00 .00 .00 .00 .00 .00 30-116-61-10-2-140- 72300 Group Health and Dental Insurance 6,825.26 .00 .00 .00 .00 .00 .00 30-116-61-10-2-140- 72400 VRS Group Life Insurance 616.56 .00 .00 .00 .00 .00 .00 30-116-61-10-2-140- 72750 VRS Retiree Health Care Credit 564.88 .00 .00 .00 .00 .00 .00 Program 140 - Gifted Totals $67,411.66 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Program 180 - Pre-K Non- Sp Ed 30-116-61-10-2-180- 71110 Compensation-Administrative .00 .00 15,319.73 7,255.54 15,059.00 17,134.00 2,075.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 180 - Pre-K Non- Sp Ed 30-116-61-10-2-180- 71120 Compensation-Instructional Salaries 147,653.04 152,288.04 153,637.58 97,446.23 152,818.00 180,555.00 27,737.00 30-116-61-10-2-180- 71665 Bonus Payments To Teachers .00 .00 8,127.00 .00 .00 .00 .00 30-116-61-10-2-180- 72100 FICA 9,931.13 10,395.67 11,826.78 6,995.64 12,843.00 15,123.00 2,280.00 30-116-61-10-2-180- 72210 VRS Pension Contribution 15,769.70 16,264.70 19,901.00 11,008.75 27,901.00 32,856.00 4,955.00 30-116-61-10-2-180- 72220 VRS Hybrid Pension Contribution 7,382.30 7,614.10 8,215.57 4,636.90 .00 .00 .00 30-116-61-10-2-180- 72300 Group Health and Dental Insurance 23,087.78 21,670.70 23,517.94 14,510.22 21,634.00 21,634.00 .00 30-116-61-10-2-180- 72400 VRS Group Life Insurance 1,934.30 1,994.90 2,266.91 1,261.45 2,250.00 2,649.00 399.00 30-116-61-10-2-180- 72510 Hybrid Disability Insurance 165.30 147.57 117.64 66.40 .00 .00 .00 30-116-61-10-2-180- 72750 VRS Retiree Health Care Credit 1,771.90 1,827.40 2,046.99 1,139.10 2,031.00 2,392.00 361.00 30-116-61-10-2-180- 72800 Termination Pay for Vac/Sick Leave .00 4,600.00 .00 .00 .00 .00 .00 30-116-61-10-2-180- 73255 Professional Development .00 .00 592.09 .00 .00 .00 .00 Program 180 - Pre-K Non- Sp Ed Totals $207,695.45 $216,803.08 $245,569.23 $144,320.23 $234,536.00 $272,343.00 $37,807.00 Level 2 - Elementary Totals $2,878,042.43 $2,837,380.91 $2,946,711.72 $1,725,131.43 $2,840,306.00 $3,233,601.00 $393,295.00 Level 3 - Secondary Program 140 - Gifted 30-116-61-10-3-140- 71120 Compensation-Instructional Salaries 16,290.71 .00 .00 .00 .00 .00 .00 30-116-61-10-3-140- 72100 FICA 1,014.86 .00 .00 .00 .00 .00 .00 30-116-61-10-3-140- 72210 VRS Pension Contribution 2,460.09 .00 .00 .00 .00 .00 .00 30-116-61-10-3-140- 72300 Group Health and Dental Insurance 2,275.01 .00 .00 .00 .00 .00 .00 30-116-61-10-3-140- 72400 VRS Group Life Insurance 205.53 .00 .00 .00 .00 .00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 140 - Gifted 30-116-61-10-3-140- 72750 VRS Retiree Health Care Credit 188.24 .00 .00 .00 .00 .00 .00 Program 140 - Gifted Totals $22,434.44 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $22,434.44 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Program 140 - Gifted 30-116-61-10-4-140- 71120 Compensation-Instructional Salaries 43,442.02 .00 .00 .00 .00 .00 .00 30-116-61-10-4-140- 72100 FICA 2,706.46 .00 .00 .00 .00 .00 .00 30-116-61-10-4-140- 72210 VRS Pension Contribution 6,560.39 .00 .00 .00 .00 .00 .00 30-116-61-10-4-140- 72300 Group Health and Dental Insurance 6,066.89 .00 .00 .00 .00 .00 .00 30-116-61-10-4-140- 72400 VRS Group Life Insurance 548.07 .00 .00 .00 .00 .00 .00 30-116-61-10-4-140- 72750 VRS Retiree Health Care Credit 502.08 .00 .00 .00 .00 .00 .00 Program 140 - Gifted Totals $59,825.91 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $59,825.91 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 30-116-61-10-8-180- 71120 Compensation-Instructional Salaries .00 .00 8,828.84 .00 .00 .00 .00 30-116-61-10-8-180- 71151 Compensation-Instructional Asst 14,168.40 13,199.72 13,635.76 8,916.99 13,449.00 17,319.00 3,870.00 30-116-61-10-8-180- 71665 Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00 30-116-61-10-8-180- 72100 FICA 1,068.16 945.46 1,424.70 644.50 1,029.00 1,325.00 296.00 30-116-61-10-8-180- 72210 VRS Pension Contribution .00 .00 1,036.88 .00 .00 .00 .00 30-116-61-10-8-180- 72220 VRS Hybrid Pension Contribution 2,215.30 2,108.80 2,347.85 1,370.65 2,235.00 2,878.00 643.00 30-116-61-10-8-180- 72300 Group Health and Dental Insurance 423.04 5,836.00 6,593.98 3,616.92 6,500.00 6,500.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 30-116-61-10-8-180- 72400 VRS Group Life Insurance 185.10 176.20 331.26 110.50 180.00 232.00 52.00 30-116-61-10-8-180- 72510 Hybrid Disability Insurance .00 .00 33.62 19.65 .00 .00 .00 30-116-61-10-8-180- 72750 VRS Retiree Health Care Credit 169.50 161.40 299.12 99.80 163.00 210.00 47.00 30-116-61-10-8-180- 73037 Contractual Services - Other .00 1,175.06 1,175.06 .00 .00 .00 .00 30-116-61-10-8-180- 73255 Professional Development 833.74 15.27 (1,454.43).00 .00 .00 .00 30-116-61-10-8-180- 76435 Supplies - Instructional 3,392.19 3,965.50 2,377.29 825.82 700.00 .00 (700.00) Program 180 - Pre-K Non- Sp Ed Totals $22,455.43 $27,583.41 $38,177.93 $15,604.83 $24,256.00 $28,464.00 $4,208.00 Level 8 - Pre-K Totals $22,455.43 $27,583.41 $38,177.93 $15,604.83 $24,256.00 $28,464.00 $4,208.00 Sub-Function 10 - Classroom Instruction Totals $2,982,758.21 $2,864,964.32 $2,984,889.65 $1,740,736.26 $2,864,562.00 $3,262,065.00 $397,503.00 Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-21-2-110- 71124 Compensation-Guidance Counselors 50,901.95 52,534.01 52,752.27 40,364.56 68,999.00 78,926.00 9,927.00 30-116-61-21-2-110- 71665 Bonus Payments To Teachers .00 .00 1,470.60 .00 .00 .00 .00 30-116-61-21-2-110- 72100 FICA 3,749.84 3,860.07 3,981.77 2,914.98 5,278.00 6,038.00 760.00 30-116-61-21-2-110- 72210 VRS Pension Contribution 7,908.65 8,229.85 8,776.29 6,246.45 11,468.00 13,118.00 1,650.00 30-116-61-21-2-110- 72300 Group Health and Dental Insurance 6,672.89 7,307.25 7,608.13 5,692.34 8,040.00 8,040.00 .00 30-116-61-21-2-110- 72400 VRS Group Life Insurance 660.94 687.61 707.56 503.55 925.00 1,058.00 133.00 30-116-61-21-2-110- 72750 VRS Retiree Health Care Credit 605.33 629.85 638.95 454.75 835.00 955.00 120.00 30-116-61-21-2-110- 76285 Guidance 175.90 121.29 152.95 145.00 145.00 167.00 22.00 Program 110 - Regular Instruction Totals $70,675.50 $73,369.93 $76,088.52 $56,321.63 $95,690.00 $108,302.00 $12,612.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 21 - Student Guidance Level 2 - Elementary Program 120 - Special Education 30-116-61-21-2-120- 71124 Compensation-Guidance Counselors 2,665.09 2,764.95 2,776.44 .00 .00 .00 .00 30-116-61-21-2-120- 71665 Bonus Payments To Teachers .00 .00 77.40 .00 .00 .00 .00 30-116-61-21-2-120- 72100 FICA 196.29 203.16 209.57 .00 .00 .00 .00 30-116-61-21-2-120- 72210 VRS Pension Contribution 490.65 433.15 461.91 .00 .00 .00 .00 30-116-61-21-2-120- 72300 Group Health and Dental Insurance 351.03 384.59 400.43 .00 .00 .00 .00 30-116-61-21-2-120- 72400 VRS Group Life Insurance 40.76 36.19 37.24 .00 .00 .00 .00 30-116-61-21-2-120- 72750 VRS Retiree Health Care Credit 37.47 33.15 33.63 .00 .00 .00 .00 30-116-61-21-2-120- 76285 Guidance 9.26 6.39 8.05 .00 .00 .00 .00 Program 120 - Special Education Totals $3,790.55 $3,861.58 $4,004.67 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $74,466.05 $77,231.51 $80,093.19 $56,321.63 $95,690.00 $108,302.00 $12,612.00 Sub-Function 21 - Student Guidance Totals $74,466.05 $77,231.51 $80,093.19 $56,321.63 $95,690.00 $108,302.00 $12,612.00 Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-32-2-110- 71122 Compensation-Librarians 59,191.20 61,082.00 61,098.88 38,415.50 61,032.00 68,822.00 7,790.00 30-116-61-32-2-110- 71665 Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00 30-116-61-32-2-110- 72100 FICA 4,311.66 4,440.98 4,543.33 2,816.18 4,669.00 5,265.00 596.00 30-116-61-32-2-110- 72210 VRS Pension Contribution 9,141.40 9,428.40 10,064.10 5,370.00 10,144.00 11,438.00 1,294.00 30-116-61-32-2-110- 72300 Group Health and Dental Insurance 7,023.92 7,691.84 8,008.56 4,667.30 8,040.00 8,040.00 .00 30-116-61-32-2-110- 72400 VRS Group Life Insurance 763.70 787.70 811.40 432.95 818.00 922.00 104.00 30-116-61-32-2-110- 72750 VRS Retiree Health Care Credit 699.60 721.60 732.73 390.95 738.00 833.00 95.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-32-2-110- 73130 Repair/Maint - Audio/Visual 957.84 1,006.21 567.21 444.75 1,000.00 500.00 (500.00) 30-116-61-32-2-110- 76155 Audio Visual Media 494.93 507.78 199.80 .00 200.00 150.00 (50.00) 30-116-61-32-2-110- 76325 Library Books and Supplies 2,199.18 2,201.57 3,477.08 1,755.16 3,300.00 3,300.00 .00 30-116-61-32-2-110- 76330 Library Reference Materials 918.02 935.35 953.19 953.19 .00 1,300.00 1,300.00 30-116-61-32-2-110- 76355 Periodicals 301.50 162.79 300.00 .00 300.00 300.00 .00 Program 110 - Regular Instruction Totals $86,002.95 $88,966.22 $92,304.28 $55,245.98 $90,241.00 $100,870.00 $10,629.00 Level 2 - Elementary Totals $86,002.95 $88,966.22 $92,304.28 $55,245.98 $90,241.00 $100,870.00 $10,629.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $86,002.95 $88,966.22 $92,304.28 $55,245.98 $90,241.00 $100,870.00 $10,629.00 Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-41-2-110- 71126 Compensation-Principals 105,345.00 99,144.96 99,576.48 61,783.75 99,145.00 111,211.00 12,066.00 30-116-61-41-2-110- 71127 Compensation-Asst Principals 72,670.87 72,076.02 73,514.61 46,584.60 73,392.00 85,762.00 12,370.00 30-116-61-41-2-110- 71150 Compensation-Clerical 42,914.56 44,243.84 44,618.61 29,736.99 43,353.00 53,306.00 9,953.00 30-116-61-41-2-110- 71200 Compensation-OT 2,911.16 2,579.78 32.18 274.57 4,500.00 4,500.00 .00 30-116-61-41-2-110- 71520 Compensation-Substitutes 841.76 3,212.16 772.84 .00 .00 .00 .00 30-116-61-41-2-110- 71665 Bonus Payments To Teachers .00 .00 4,644.00 .00 .00 .00 .00 30-116-61-41-2-110- 72100 FICA 16,081.93 15,525.17 15,422.48 9,476.05 16,860.00 19,491.00 2,631.00 30-116-61-41-2-110- 72210 VRS Pension Contribution 34,355.74 33,694.74 36,218.02 21,898.77 35,881.00 41,596.00 5,715.00 30-116-61-41-2-110- 72300 Group Health and Dental Insurance 24,209.64 22,674.32 23,618.88 14,258.46 24,120.00 24,120.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 30-116-61-41-2-110- 72400 VRS Group Life Insurance 2,870.18 2,815.02 2,920.10 1,765.57 2,893.00 3,354.00 461.00 30-116-61-41-2-110- 72750 VRS Retiree Health Care Credit 2,629.26 2,578.70 2,636.72 1,594.33 2,612.00 3,028.00 416.00 30-116-61-41-2-110- 73160 Repair/Maint - School Office Equipment 12,417.60 13,940.16 14,295.24 7,242.95 13,000.00 13,000.00 .00 30-116-61-41-2-110- 75521 Travel-Principals 786.76 399.90 .00 .00 1,300.00 1,300.00 .00 30-116-61-41-2-110- 75803 Dues-Accreditation .00 .00 .00 .00 350.00 350.00 .00 Program 110 - Regular Instruction Totals $318,034.46 $312,884.77 $318,270.16 $194,616.04 $317,406.00 $361,018.00 $43,612.00 Level 2 - Elementary Totals $318,034.46 $312,884.77 $318,270.16 $194,616.04 $317,406.00 $361,018.00 $43,612.00 Sub-Function 41 - Admin. Principals Office Totals $318,034.46 $312,884.77 $318,270.16 $194,616.04 $317,406.00 $361,018.00 $43,612.00 Function 61 - Instruction Totals $3,461,261.67 $3,344,046.82 $3,475,557.28 $2,046,919.91 $3,367,899.00 $3,832,255.00 $464,356.00 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 488.23 469.23 559.17 308.31 602.00 592.00 (10.00) Program 222 - Health Services Totals $488.23 $469.23 $559.17 $308.31 $602.00 $592.00 ($10.00) Level 9 - District Wide Totals $488.23 $469.23 $559.17 $308.31 $602.00 $592.00 ($10.00) Sub-Function 62 - Admin, Attend. & Health Totals $488.23 $469.23 $559.17 $308.31 $602.00 $592.00 ($10.00) Function 62 - Administration, Attend. & Health Totals $488.23 $469.23 $559.17 $308.31 $602.00 $592.00 ($10.00) 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 97,800.84 101,681.29 103,341.29 57,578.68 102,304.00 115,889.00 13,585.00 30-116-64-64-9-420- 71200 Compensation-OT 5,009.58 5,487.99 6,064.99 5,073.52 6,500.00 6,500.00 .00 30-116-64-64-9-420- 71520 Compensation-Substitutes 1,241.27 761.52 .00 .00 1,500.00 1,500.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-116-64-64-9-420- 71665 Bonus Payments To Teachers .00 .00 5,418.00 .00 .00 .00 .00 30-116-64-64-9-420- 72100 FICA 7,343.69 7,547.46 8,003.36 4,455.34 8,285.00 9,478.00 1,193.00 30-116-64-64-9-420- 72210 VRS Pension Contribution 7,586.76 7,815.48 7,453.98 4,458.76 7,700.00 8,307.00 607.00 30-116-64-64-9-420- 72220 VRS Hybrid Pension Contribution .00 79.58 .00 179.19 .00 .00 .00 30-116-64-64-9-420- 72300 Group Health and Dental Insurance 21,088.44 22,606.20 24,036.12 12,033.32 22,819.00 22,819.00 .00 30-116-64-64-9-420- 72400 VRS Group Life Insurance 1,150.56 1,213.38 1,216.11 766.16 1,371.00 1,513.00 142.00 30-116-64-64-9-420- 72510 Hybrid Disability Insurance .00 .00 .00 41.13 .00 .00 .00 30-116-64-64-9-420- 72600 Unemployment Compensation .00 .00 228.98 .00 .00 .00 .00 30-116-64-64-9-420- 72700 Workers Compensation 690.00 703.00 754.00 .00 1,000.00 1,000.00 .00 30-116-64-64-9-420- 72750 VRS Retiree Health Care Credit 739.32 774.36 815.79 664.68 881.00 1,295.00 414.00 30-116-64-64-9-420- 72800 Termination Pay for Vac/Sick Leave .00 107.04 .00 608.36 .00 .00 .00 30-116-64-64-9-420- 72850 OPEB ARC 655.00 655.00 691.35 .00 .00 .00 .00 30-116-64-64-9-420- 73180 Repair/Maint - Other Contracted 14,117.19 15,946.30 11,552.76 9,732.54 13,833.00 16,108.00 2,275.00 30-116-64-64-9-420- 74900 Building Maintenance -City 36,936.60 22,190.72 27,211.78 34,310.87 49,370.00 49,370.00 .00 30-116-64-64-9-420- 75001 Telecom/ Internet Services 7,108.47 7,965.53 5,114.85 3,115.74 8,800.00 7,920.00 (880.00) 30-116-64-64-9-420- 75004 Utilities - Electric 63,336.40 54,418.35 56,265.19 34,297.86 70,000.00 70,000.00 .00 30-116-64-64-9-420- 75005 Utilities - Natural Gas 9,159.92 5,362.74 7,829.81 4,776.49 9,500.00 9,975.00 475.00 30-116-64-64-9-420- 75009 Utilities - Water and Sewer 6,752.06 5,522.53 5,774.01 3,540.34 9,000.00 9,000.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-116-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 2,712.17 326.77 4,916.75 512.76 1,500.00 1,500.00 .00 30-116-64-64-9-420- 76110 Supplies - Operational 14,042.83 18,923.82 16,042.18 13,258.81 10,000.00 15,000.00 5,000.00 Program 420 - Building Services Totals $297,471.10 $280,089.06 $292,731.30 $189,404.55 $324,363.00 $347,174.00 $22,811.00 Program 430 - Grounds Services 30-116-64-64-9-430- 74910 Grounds Maintenance-City 16,711.12 11,704.11 14,631.01 9,671.54 14,000.00 14,000.00 .00 Program 430 - Grounds Services Totals $16,711.12 $11,704.11 $14,631.01 $9,671.54 $14,000.00 $14,000.00 $0.00 Level 9 - District Wide Totals $314,182.22 $291,793.17 $307,362.31 $199,076.09 $338,363.00 $361,174.00 $22,811.00 Sub-Function 64 - Operation & Maintenance Totals $314,182.22 $291,793.17 $307,362.31 $199,076.09 $338,363.00 $361,174.00 $22,811.00 Function 64 - Operation & Maintenance Totals $314,182.22 $291,793.17 $307,362.31 $199,076.09 $338,363.00 $361,174.00 $22,811.00 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-116-68-10-9-800- 71139 Compensation-ITRT 15,864.45 16,395.75 16,452.30 10,161.63 16,121.00 18,120.00 1,999.00 30-116-68-10-9-800- 71665 Bonus Payments To Teachers .00 .00 387.00 .00 .00 .00 .00 30-116-68-10-9-800- 72100 FICA 1,171.11 1,205.47 1,237.40 750.46 1,233.00 1,386.00 153.00 30-116-68-10-9-800- 72210 VRS Pension Contribution 2,450.71 2,527.80 2,694.89 1,434.00 2,679.00 3,012.00 333.00 30-116-68-10-9-800- 72300 Group Health and Dental Insurance 1,755.73 1,922.72 2,002.08 1,166.60 2,486.00 2,486.00 .00 30-116-68-10-9-800- 72400 VRS Group Life Insurance 204.62 211.10 217.36 115.55 216.00 243.00 27.00 30-116-68-10-9-800- 72750 VRS Retiree Health Care Credit 187.42 193.30 196.07 104.40 195.00 219.00 24.00 30-116-68-10-9-800- 73175 Repair/Maint- Computer 1,134.16 1,073.48 2,113.98 70.95 2,100.00 2,100.00 .00 30-116-68-10-9-800- 76305 ITRT 346.34 355.15 .00 255.85 350.00 350.00 .00 30-116-68-10-9-800- 76515 Software-Instructional 2,121.01 1,904.16 2,634.50 4,450.00 4,450.00 4,529.00 79.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 116 - East Salem Elementary Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 30-116-68-10-9-800- 76530 Computer Supplies 6,401.05 2,693.92 2,857.81 2,196.82 10,000.00 9,250.00 (750.00) 30-116-68-10-9-800- 76545 Technology Repair and Replace .00 .00 .00 126,915.94 .00 .00 .00 30-116-68-10-9-800- 78050 Technology Addl VPSA Eligible 25,617.73 20,400.00 17,035.28 1,748.39 20,600.00 20,600.00 .00 Program 800 - Technology Totals $57,254.33 $48,882.85 $47,828.67 $149,370.59 $60,430.00 $62,295.00 $1,865.00 Level 9 - District Wide Totals $57,254.33 $48,882.85 $47,828.67 $149,370.59 $60,430.00 $62,295.00 $1,865.00 Sub-Function 10 - Classroom Instruction Totals $57,254.33 $48,882.85 $47,828.67 $149,370.59 $60,430.00 $62,295.00 $1,865.00 Function 68 - Technology Totals $57,254.33 $48,882.85 $47,828.67 $149,370.59 $60,430.00 $62,295.00 $1,865.00 Locations 116 - East Salem Elementary Totals $3,833,186.45 $3,685,192.07 $3,831,307.43 $2,395,674.90 $3,767,294.00 $4,256,316.00 $489,022.00 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 53,567.04 55,248.96 58,546.33 35,022.96 58,011.00 64,771.00 6,760.00 30-119-61-10-2-127- 71151 Compensation-Instructional Asst 146,614.95 147,784.22 157,229.11 101,704.55 160,917.00 190,980.00 30,063.00 30-119-61-10-2-127- 71665 Bonus Payments To Teachers .00 .00 17,028.00 .00 .00 .00 .00 30-119-61-10-2-127- 72100 FICA 13,383.37 13,405.65 15,445.61 9,556.96 16,748.00 19,565.00 2,817.00 30-119-61-10-2-127- 72210 VRS Pension Contribution 19,011.50 15,969.40 15,101.15 6,879.37 17,829.00 15,876.00 (1,953.00) 30-119-61-10-2-127- 72220 VRS Hybrid Pension Contribution 12,601.19 16,182.54 20,395.13 13,468.89 18,557.00 26,630.00 8,073.00 30-119-61-10-2-127- 72300 Group Health and Dental Insurance 61,655.94 59,260.12 53,336.96 33,175.66 66,528.00 66,528.00 .00 30-119-61-10-2-127- 72400 VRS Group Life Insurance 2,641.02 2,686.36 2,862.03 1,640.59 2,934.00 3,427.00 493.00 30-119-61-10-2-127- 72510 Hybrid Disability Insurance 276.25 248.94 292.12 192.85 269.00 269.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 119 - Regional Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 127 - Regional Sp Ed Program 30-119-61-10-2-127- 72750 VRS Retiree Health Care Credit 2,419.16 2,460.50 2,584.24 1,481.29 2,649.00 3,095.00 446.00 30-119-61-10-2-127- 73010 Autism Support Services .00 .00 .00 .00 2,667.00 2,667.00 .00 30-119-61-10-2-127- 73275 Therapeutic Services -Sp Ed .00 .00 8,049.94 8,549.81 8,500.00 8,900.00 400.00 30-119-61-10-2-127- 73280 Therapeutic Service - Sp Ed - Speech Therapy .00 .00 .00 .00 400.00 .00 (400.00) 30-119-61-10-2-127- 75529 Travel-Itinerant .00 .00 .00 .00 500.00 .00 (500.00) 30-119-61-10-2-127- 76435 Supplies - Instructional 753.01 437.34 3,375.47 804.20 1,667.00 1,667.00 .00 Program 127 - Regional Sp Ed Program Totals $312,923.43 $313,684.03 $354,246.09 $212,477.13 $358,176.00 $404,375.00 $46,199.00 Level 2 - Elementary Totals $312,923.43 $313,684.03 $354,246.09 $212,477.13 $358,176.00 $404,375.00 $46,199.00 Level 3 - Secondary Program 127 - Regional Sp Ed Program 30-119-61-10-3-127- 71120 Compensation-Instructional Salaries 64,758.84 66,790.92 67,124.92 42,112.32 70,131.00 77,735.00 7,604.00 30-119-61-10-3-127- 71151 Compensation-Instructional Asst 85,081.57 83,441.55 85,474.19 53,999.70 86,863.00 96,388.00 9,525.00 30-119-61-10-3-127- 71665 Bonus Payments To Teachers .00 .00 9,288.00 .00 .00 .00 .00 30-119-61-10-3-127- 72100 FICA 10,932.61 10,310.66 11,650.48 7,245.32 12,010.00 13,320.00 1,310.00 30-119-61-10-3-127- 72210 VRS Pension Contribution 17,234.65 16,507.10 17,900.50 9,658.52 17,889.00 19,759.00 1,870.00 30-119-61-10-3-127- 72220 VRS Hybrid Pension Contribution 6,839.20 7,577.04 7,744.81 3,922.33 8,088.00 9,180.00 1,092.00 30-119-61-10-3-127- 72300 Group Health and Dental Insurance 45,177.14 42,459.36 32,581.62 15,985.10 39,281.00 39,281.00 .00 30-119-61-10-3-127- 72400 VRS Group Life Insurance 2,011.25 2,012.10 2,067.64 1,094.93 2,104.00 2,333.00 229.00 30-119-61-10-3-127- 72510 Hybrid Disability Insurance 117.80 115.00 110.91 56.16 115.00 115.00 .00 30-119-61-10-3-127- 72750 VRS Retiree Health Care Credit 1,842.35 1,843.20 1,867.00 988.72 1,900.00 2,107.00 207.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference 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 .00 2,667.00 2,667.00 .00 30-119-61-10-3-127- 73275 Therapeutic Services -Sp Ed .00 .00 11,151.80 8,050.48 8,500.00 8,900.00 400.00 30-119-61-10-3-127- 73280 Therapeutic Service - Sp Ed - Speech Therapy .00 .00 .00 .00 400.00 .00 (400.00) 30-119-61-10-3-127- 75529 Travel-Itinerant .00 .00 .00 .00 500.00 .00 (500.00) 30-119-61-10-3-127- 76435 Supplies - Instructional 534.12 641.59 915.89 659.87 1,667.00 1,667.00 .00 Program 127 - Regional Sp Ed Program Totals $234,529.53 $231,698.52 $247,877.76 $143,773.45 $252,115.00 $273,452.00 $21,337.00 Level 3 - Secondary Totals $234,529.53 $231,698.52 $247,877.76 $143,773.45 $252,115.00 $273,452.00 $21,337.00 Level 4 - Middle Program 120 - Special Education 30-119-61-10-4-120- 76420 Sp Ed Regional 145.33 .00 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $145.33 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Program 127 - Regional Sp Ed Program 30-119-61-10-4-127- 71120 Compensation-Instructional Salaries 61,671.00 63,606.00 67,270.00 40,264.65 66,786.00 74,380.00 7,594.00 30-119-61-10-4-127- 71151 Compensation-Instructional Asst 59,891.82 35,499.26 49,142.91 24,979.95 48,164.00 57,492.00 9,328.00 30-119-61-10-4-127- 71665 Bonus Payments To Teachers .00 .00 6,192.00 .00 .00 .00 .00 30-119-61-10-4-127- 72100 FICA 7,978.36 6,933.89 8,429.38 4,640.95 8,794.00 10,088.00 1,294.00 30-119-61-10-4-127- 72210 VRS Pension Contribution 10,648.12 9,973.40 11,179.01 5,886.65 12,129.00 15,039.00 2,910.00 30-119-61-10-4-127- 72220 VRS Hybrid Pension Contribution 8,320.37 5,692.20 8,022.73 3,303.55 6,878.00 6,878.00 .00 30-119-61-10-4-127- 72300 Group Health and Dental Insurance 37,115.40 25,918.68 30,868.84 14,789.92 40,680.00 40,680.00 .00 30-119-61-10-4-127- 72400 VRS Group Life Insurance 1,584.76 1,308.69 1,548.09 740.95 1,540.00 1,767.00 227.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 119 - Regional Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 127 - Regional Sp Ed Program 30-119-61-10-4-127- 72510 Hybrid Disability Insurance 143.25 86.42 114.90 47.35 98.00 98.00 .00 30-119-61-10-4-127- 72750 VRS Retiree Health Care Credit 1,451.69 1,198.90 1,397.92 669.05 1,391.00 1,596.00 205.00 30-119-61-10-4-127- 73010 Autism Support Services .00 .00 .00 .00 2,667.00 2,667.00 .00 30-119-61-10-4-127- 73275 Therapeutic Services -Sp Ed .00 .00 11,151.80 8,050.98 8,500.00 8,900.00 400.00 30-119-61-10-4-127- 73280 Therapeutic Service - Sp Ed - Speech Therapy .00 .00 .00 .00 400.00 .00 (400.00) 30-119-61-10-4-127- 75529 Travel-Itinerant .00 .00 .00 .00 500.00 .00 (500.00) 30-119-61-10-4-127- 76435 Supplies - Instructional 498.02 330.30 659.64 993.83 1,667.00 1,667.00 .00 Program 127 - Regional Sp Ed Program Totals $189,302.79 $150,547.74 $195,977.22 $104,367.83 $200,194.00 $221,252.00 $21,058.00 Level 4 - Middle Totals $189,448.12 $150,547.74 $195,977.22 $104,367.83 $200,194.00 $221,252.00 $21,058.00 Sub-Function 10 - Classroom Instruction Totals $736,901.08 $695,930.29 $798,101.07 $460,618.41 $810,485.00 $899,079.00 $88,594.00 Function 61 - Instruction Totals $736,901.08 $695,930.29 $798,101.07 $460,618.41 $810,485.00 $899,079.00 $88,594.00 Locations 119 - Regional Totals $736,901.08 $695,930.29 $798,101.07 $460,618.41 $810,485.00 $899,079.00 $88,594.00 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 19,400.04 11,816.69 20,001.00 20,001.00 .00 30-121-62-62-9-211- 72100 FICA 1,530.04 1,530.04 1,484.14 903.95 1,531.00 1,531.00 .00 30-121-62-62-9-211- 73080 Legal Services 24,048.00 22,671.73 16,341.13 11,664.00 45,000.00 45,000.00 .00 30-121-62-62-9-211- 75300 Insurance - General Liability 45,639.00 44,196.00 44,267.00 37,255.00 54,000.00 54,000.00 .00 30-121-62-62-9-211- 75501 Travel-Board Members 5,335.92 4,710.01 2,170.58 5,263.43 6,000.00 6,000.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 121 - Central Administration Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 211 - Board Services 30-121-62-62-9-211- 75802 Dues 28,858.75 26,365.74 21,292.31 18,630.00 27,180.00 24,060.00 (3,120.00) Program 211 - Board Services Totals $125,411.75 $119,473.56 $104,955.20 $85,533.07 $153,712.00 $150,592.00 ($3,120.00) Program 212 - Exec Admin Services 30-121-62-62-9-212- 71110 Compensation-Administrative 67,344.00 71,418.84 77,443.38 52,798.90 75,080.00 88,814.00 13,734.00 30-121-62-62-9-212- 71112 Compensation-Superintendent 171,569.28 178,700.10 185,222.15 109,711.30 176,153.00 183,750.00 7,597.00 30-121-62-62-9-212- 71113 Compensation-Asst Superintendent .00 138,558.00 140,543.76 83,238.78 138,258.00 141,043.00 2,785.00 30-121-62-62-9-212- 71150 Compensation-Clerical 73,582.12 79,322.80 88,026.91 55,323.61 87,384.00 103,112.00 15,728.00 30-121-62-62-9-212- 71200 Compensation-OT 1,061.37 1,157.83 962.99 809.48 3,000.00 3,000.00 .00 30-121-62-62-9-212- 71522 Compensation-REWIP Retirees .00 .00 .00 2,700.00 .00 22,434.00 22,434.00 30-121-62-62-9-212- 71625 Compensation-Travel Allowance 1,200.00 2,400.00 2,400.00 1,800.00 2,400.00 3,600.00 1,200.00 30-121-62-62-9-212- 71630 Compensation-Phone Allowance .00 .00 .00 600.00 .00 1,800.00 1,800.00 30-121-62-62-9-212- 71665 Bonus Payments To Teachers .00 .00 6,830.42 .00 .00 .00 .00 30-121-62-62-9-212- 72100 FICA 25,506.83 37,303.38 38,249.96 25,085.39 36,894.00 45,101.00 8,207.00 30-121-62-62-9-212- 72210 VRS Pension Contribution 47,288.40 73,984.48 76,142.70 46,724.48 67,508.00 81,110.00 13,602.00 30-121-62-62-9-212- 72300 Group Health and Dental Insurance 41,269.56 49,167.60 52,390.73 30,673.98 53,450.00 53,450.00 .00 30-121-62-62-9-212- 72400 VRS Group Life Insurance 4,831.08 6,827.64 7,106.08 4,250.98 6,390.00 8,050.00 1,660.00 30-121-62-62-9-212- 72500 Disability Insurance 457.50 457.50 .00 1,287.60 458.00 2,119.00 1,661.00 30-121-62-62-9-212- 72700 Workers Compensation 2,300.00 2,340.00 2,514.00 .00 5,000.00 5,000.00 .00 30-121-62-62-9-212- 72750 VRS Retiree Health Care Credit 4,425.36 6,254.40 6,416.74 3,838.54 5,770.00 7,269.00 1,499.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 121 - Central Administration Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 212 - Exec Admin Services 30-121-62-62-9-212- 72800 Termination Pay for Vac/Sick Leave .00 390.54 .00 4,350.35 .00 .00 .00 30-121-62-62-9-212- 72802 Deferred Compensation Contribution 19,680.00 20,274.36 20,348.77 14,963.75 20,258.00 7,350.00 (12,908.00) 30-121-62-62-9-212- 72805 Auto Allowance 7,200.00 7,200.00 .00 .00 .00 .00 .00 30-121-62-62-9-212- 72850 OPEB ARC 2,183.00 2,183.00 2,189.28 .00 .00 .00 .00 30-121-62-62-9-212- 73035 Consultants 25,750.00 43,195.00 35,204.00 39,816.74 3,000.00 42,000.00 39,000.00 30-121-62-62-9-212- 73060 Emergency Notification Services 7,962.50 7,581.50 7,976.50 7,552.50 8,300.00 8,300.00 .00 30-121-62-62-9-212- 73115 Printing Services 12,893.89 16,312.29 10,199.55 11,417.00 14,660.00 14,660.00 .00 30-121-62-62-9-212- 73160 Repair/Maint - School Office Equipment 3,584.00 3,558.70 3,396.00 2,491.14 13,000.00 13,000.00 .00 30-121-62-62-9-212- 73205 Software Licensing Fees 66,010.39 68,136.67 75,371.72 79,180.89 71,816.00 82,249.00 10,433.00 30-121-62-62-9-212- 75200 Postage 11,260.97 11,017.79 11,119.39 8,280.11 16,164.00 16,164.00 .00 30-121-62-62-9-212- 75503 Travel- Superintendent 6,795.66 5,110.77 2,649.68 4,278.15 6,000.00 6,000.00 .00 30-121-62-62-9-212- 75509 Travel-Asst Superintendent .00 230.00 594.44 175.00 3,000.00 3,000.00 .00 30-121-62-62-9-212- 75510 Travel-Director of Administrative Services 2,664.55 2,134.57 350.00 375.00 1,120.00 1,120.00 .00 30-121-62-62-9-212- 76045 Furniture and Equip <$5,000 936.07 1,299.00 998.16 3,537.22 1,250.00 3,650.00 2,400.00 30-121-62-62-9-212- 76105 Supplies - Office 30,752.86 25,537.21 24,661.77 19,018.68 29,500.00 29,500.00 .00 Program 212 - Exec Admin Services Totals $638,509.39 $862,053.97 $879,309.08 $614,279.57 $845,813.00 $976,645.00 $130,832.00 Program 213 - Information Services 30-121-62-62-9-213- 73025 Communications Director Services 66,035.00 66,241.00 68,884.00 70,805.00 70,805.00 73,700.00 2,895.00 30-121-62-62-9-213- 73210 Special Report Services-Supt 14,287.60 8,964.26 28,034.08 32,433.76 51,853.00 57,853.00 6,000.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 121 - Central Administration Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 213 - Information Services 30-121-62-62-9-213- 74905 Information Technology Services-City 87,327.96 75,801.96 88,599.36 58,836.32 88,255.00 92,248.00 3,993.00 Program 213 - Information Services Totals $167,650.56 $151,007.22 $185,517.44 $162,075.08 $210,913.00 $223,801.00 $12,888.00 Program 214 - Personnel Services 30-121-62-62-9-214- 71110 Compensation-Administrative 104,001.96 110,295.00 110,355.75 67,704.56 110,295.00 121,868.00 11,573.00 30-121-62-62-9-214- 71150 Compensation-Clerical 64,952.98 65,834.89 66,441.07 41,881.89 65,650.00 74,822.00 9,172.00 30-121-62-62-9-214- 71200 Compensation-OT 277.12 328.98 198.05 266.71 750.00 750.00 .00 30-121-62-62-9-214- 71625 Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 700.00 1,200.00 1,200.00 .00 30-121-62-62-9-214- 71665 Bonus Payments To Teachers .00 .00 2,322.00 .00 .00 .00 .00 30-121-62-62-9-214- 72100 FICA 12,038.55 12,600.99 12,743.47 7,844.12 13,609.00 15,196.00 1,587.00 30-121-62-62-9-214- 72210 VRS Pension Contribution 26,300.40 27,588.24 29,344.29 18,161.01 29,242.00 32,690.00 3,448.00 30-121-62-62-9-214- 72300 Group Health and Dental Insurance 20,676.36 19,859.10 20,439.84 12,104.90 24,858.00 24,858.00 .00 30-121-62-62-9-214- 72400 VRS Group Life Insurance 2,197.32 2,305.08 2,365.89 1,464.33 2,358.00 2,636.00 278.00 30-121-62-62-9-214- 72700 Workers Compensation 10,000.00 78,953.00 80,825.00 8,310.00 73,640.00 73,640.00 .00 30-121-62-62-9-214- 72750 VRS Retiree Health Care Credit 2,012.76 2,111.40 2,136.39 1,322.23 2,129.00 2,380.00 251.00 30-121-62-62-9-214- 73065 Employee Assistance Plan 5,283.00 7,044.00 6,993.00 3,525.00 7,070.00 9,000.00 1,930.00 30-121-62-62-9-214- 73110 Pre-Employment Checks 3,560.00 4,031.00 3,360.00 3,750.00 7,779.00 7,779.00 .00 30-121-62-62-9-214- 73120 Recruiting Fees 4,223.23 1,685.13 783.74 .00 4,275.00 4,275.00 .00 30-121-62-62-9-214- 73235 Professional Development -NBC Certification Fees 3,225.00 .00 2,079.00 1,485.00 7,200.00 7,200.00 .00 30-121-62-62-9-214- 73265 Teacher Licensing 250.00 650.00 1,350.00 2,450.00 250.00 250.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 121 - Central Administration Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 214 - Personnel Services 30-121-62-62-9-214- 75517 Travel-Director of Human Resources 2,561.44 2,681.36 1,837.00 3,103.00 2,940.00 2,940.00 .00 30-121-62-62-9-214- 76475 Wellness Program .00 645.90 .00 .00 2,000.00 2,000.00 .00 Program 214 - Personnel Services Totals $262,760.12 $337,814.07 $344,774.49 $174,072.75 $355,245.00 $383,484.00 $28,239.00 Program 216 - Fiscal Services 30-121-62-62-9-216- 71110 Compensation-Administrative 104,001.96 110,295.00 110,355.75 67,704.56 110,295.00 121,868.00 11,573.00 30-121-62-62-9-216- 71150 Compensation-Clerical 91,436.20 94,024.43 94,431.02 58,516.09 93,904.00 104,881.00 10,977.00 30-121-62-62-9-216- 71200 Compensation-OT 342.44 291.94 127.84 269.56 750.00 750.00 .00 30-121-62-62-9-216- 71625 Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 700.00 1,200.00 1,200.00 .00 30-121-62-62-9-216- 71665 Bonus Payments To Teachers .00 .00 3,870.00 .00 .00 .00 .00 30-121-62-62-9-216- 72100 FICA 13,458.04 14,320.50 14,538.51 8,882.00 15,770.00 17,495.00 1,725.00 30-121-62-62-9-216- 72210 VRS Pension Contribution 30,600.96 32,018.40 33,998.94 20,936.51 33,938.00 37,686.00 3,748.00 30-121-62-62-9-216- 72300 Group Health and Dental Insurance 19,968.24 18,793.74 19,338.42 11,494.47 24,857.00 24,857.00 .00 30-121-62-62-9-216- 72400 VRS Group Life Insurance 2,556.60 2,675.04 2,741.13 1,687.98 2,736.00 3,038.00 302.00 30-121-62-62-9-216- 72750 VRS Retiree Health Care Credit 2,341.92 2,450.40 2,475.15 1,524.25 2,471.00 2,744.00 273.00 30-121-62-62-9-216- 73005 Audit Fees 8,950.00 11,950.00 12,200.00 9,919.86 16,063.00 16,063.00 .00 30-121-62-62-9-216- 73037 Contractual Services - Other 2,474.00 3,075.00 3,129.00 3,334.00 3,329.00 3,529.00 200.00 30-121-62-62-9-216- 75513 Travel-Director of Business 4,042.47 3,180.01 450.00 1,628.30 4,000.00 3,800.00 (200.00) Program 216 - Fiscal Services Totals $281,372.83 $294,274.46 $298,855.76 $186,597.58 $309,313.00 $337,911.00 $28,598.00 Level 9 - District Wide Totals $1,475,704.65 $1,764,623.28 $1,813,411.97 $1,222,558.05 $1,874,996.00 $2,072,433.00 $197,437.00 Sub-Function 62 - Admin, Attend. & Health Totals $1,475,704.65 $1,764,623.28 $1,813,411.97 $1,222,558.05 $1,874,996.00 $2,072,433.00 $197,437.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 121 - Central Administration Function 62 - Administration, Attend. & Health Totals $1,475,704.65 $1,764,623.28 $1,813,411.97 $1,222,558.05 $1,874,996.00 $2,072,433.00 $197,437.00 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 5,595.50 1,112.00 4,239.25 3,337.50 5,000.00 5,000.00 .00 30-121-64-64-9-420- 71190 Compensation-Custodians 53,242.04 52,547.64 26,461.41 16,585.69 25,889.00 30,231.00 4,342.00 30-121-64-64-9-420- 71191 Compensation - Const/Maint Mgr .00 14,287.12 45,051.04 28,916.31 45,094.00 47,286.00 2,192.00 30-121-64-64-9-420- 71200 Compensation-OT .00 .00 884.60 712.34 500.00 500.00 .00 30-121-64-64-9-420- 71665 Bonus Payments To Teachers .00 .00 5,418.00 .00 .00 .00 .00 30-121-64-64-9-420- 72100 FICA 4,328.37 5,237.34 6,207.15 3,739.63 5,851.00 6,351.00 500.00 30-121-64-64-9-420- 72210 VRS Pension Contribution 1,962.96 1,938.48 604.26 386.26 595.00 580.00 (15.00) 30-121-64-64-9-420- 72300 Group Health and Dental Insurance 14,176.08 13,037.48 7,017.24 4,169.90 11,219.00 11,219.00 .00 30-121-64-64-9-420- 72400 VRS Group Life Insurance 696.84 688.15 352.05 225.05 347.00 405.00 58.00 30-121-64-64-9-420- 72600 Unemployment Compensation .00 .00 .00 .00 9,000.00 9,000.00 .00 30-121-64-64-9-420- 72700 Workers Compensation 460.00 468.00 503.00 .00 1,000.00 1,000.00 .00 30-121-64-64-9-420- 72750 VRS Retiree Health Care Credit 313.80 309.91 178.65 189.77 176.00 336.00 160.00 30-121-64-64-9-420- 72800 Termination Pay for Vac/Sick Leave .00 2,622.72 .00 .00 .00 .00 .00 30-121-64-64-9-420- 72850 OPEB ARC 437.00 437.00 230.45 .00 .00 .00 .00 30-121-64-64-9-420- 73180 Repair/Maint - Other Contracted 5,066.54 18,000.56 7,208.89 7,323.44 6,500.00 7,608.00 1,108.00 30-121-64-64-9-420- 73195 Safety and OSHA Training 939.26 645.22 2,057.00 291.00 1,900.00 1,900.00 .00 30-121-64-64-9-420- 74900 Building Maintenance -City 17,910.01 12,258.08 13,638.64 15,972.47 18,000.00 18,000.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 121 - Central Administration Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 30-121-64-64-9-420- 75001 Telecom/ Internet Services 10,922.80 11,507.03 7,199.06 3,765.08 15,900.00 14,310.00 (1,590.00) 30-121-64-64-9-420- 75004 Utilities - Electric 22,995.64 21,419.62 21,800.18 14,958.01 26,000.00 27,300.00 1,300.00 30-121-64-64-9-420- 75005 Utilities - Natural Gas 2,628.02 2,068.02 2,623.01 1,646.84 4,000.00 4,000.00 .00 30-121-64-64-9-420- 75009 Utilities - Water and Sewer 1,403.40 1,307.62 1,386.07 808.36 1,400.00 1,470.00 70.00 30-121-64-64-9-420- 75302 Insurance -Property 67,158.00 72,493.00 68,791.00 69,010.00 67,895.00 67,895.00 .00 30-121-64-64-9-420- 76110 Supplies - Operational 4,072.68 4,239.83 5,359.29 3,271.20 4,000.00 4,000.00 .00 Program 420 - Building Services Totals $214,308.94 $236,624.82 $227,210.24 $175,308.85 $250,266.00 $258,391.00 $8,125.00 Level 9 - District Wide Totals $214,308.94 $236,624.82 $227,210.24 $175,308.85 $250,266.00 $258,391.00 $8,125.00 Sub-Function 64 - Operation & Maintenance Totals $214,308.94 $236,624.82 $227,210.24 $175,308.85 $250,266.00 $258,391.00 $8,125.00 Function 64 - Operation & Maintenance Totals $214,308.94 $236,624.82 $227,210.24 $175,308.85 $250,266.00 $258,391.00 $8,125.00 Locations 121 - Central Administration Totals $1,690,013.59 $2,001,248.10 $2,040,622.21 $1,397,866.90 $2,125,262.00 $2,330,824.00 $205,562.00 Locations 122 - Central Attend. & Health Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 30-122-62-62-9-222- 71131 Compensation-School Nurses 313,733.37 320,535.18 328,040.15 210,222.38 318,944.00 382,501.00 63,557.00 30-122-62-62-9-222- 71520 Compensation-Substitutes 8,148.07 7,335.88 3,914.89 4,993.55 8,000.00 8,000.00 .00 30-122-62-62-9-222- 71665 Bonus Payments To Teachers .00 .00 9,288.00 .00 .00 .00 .00 30-122-62-62-9-222- 72100 FICA 22,869.44 23,265.59 24,168.40 15,396.50 25,011.00 29,873.00 4,862.00 30-122-62-62-9-222- 72210 VRS Pension Contribution 32,836.30 33,610.00 29,277.21 14,256.45 53,008.00 63,572.00 10,564.00 30-122-62-62-9-222- 72220 VRS Hybrid Pension Contribution 16,341.20 16,637.20 25,588.43 14,629.75 .00 .00 .00 30-122-62-62-9-222- 72300 Group Health and Dental Insurance 23,496.64 23,018.96 30,143.52 17,913.18 39,772.00 39,772.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 122 - Central Attend. & Health Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 30-122-62-62-9-222- 72400 VRS Group Life Insurance 4,108.70 4,198.00 4,423.63 2,329.00 4,274.00 5,126.00 852.00 30-122-62-62-9-222- 72510 Hybrid Disability Insurance 281.40 252.50 366.48 209.50 .00 .00 .00 30-122-62-62-9-222- 72700 Workers Compensation 1,840.00 1,874.00 2,011.00 .00 3,000.00 3,000.00 .00 30-122-62-62-9-222- 72750 VRS Retiree Health Care Credit 3,763.50 3,845.50 3,994.51 2,103.00 3,859.00 4,628.00 769.00 30-122-62-62-9-222- 72850 OPEB ARC 2,838.00 2,838.00 2,074.06 .00 .00 .00 .00 30-122-62-62-9-222- 73037 Contractual Services - Other 3,955.00 4,130.00 4,178.00 4,178.00 4,080.00 4,080.00 .00 30-122-62-62-9-222- 73055 Drug Testing Services/Pledge Program 12,897.75 5,974.75 .00 4,833.90 15,613.00 20,673.00 5,060.00 30-122-62-62-9-222- 73085 Maintenance of Records 7,649.92 10,130.54 18,224.63 6,110.10 9,500.00 11,500.00 2,000.00 30-122-62-62-9-222- 73115 Printing Services 2,707.50 3,235.54 1,759.00 2,071.50 4,000.00 4,000.00 .00 30-122-62-62-9-222- 73255 Professional Development 990.34 618.65 816.85 414.00 1,200.00 1,200.00 .00 30-122-62-62-9-222- 73260 Student Assistance Program 1,775.00 .00 .00 .00 2,000.00 4,500.00 2,500.00 30-122-62-62-9-222- 75525 Travel - Health Services Staff 1,435.77 1,573.32 779.94 849.41 2,974.00 2,974.00 .00 30-122-62-62-9-222- 76100 Supplies - Nursing 2,775.48 15,520.78 2,051.33 2,113.42 9,000.00 9,000.00 .00 Program 222 - Health Services Totals $464,443.38 $478,594.39 $491,100.03 $302,623.64 $504,235.00 $594,399.00 $90,164.00 Program 223 - Psych Services 30-122-62-62-9-223- 71132 Compensation-Psychologists 189,737.88 195,453.72 195,871.06 124,694.48 271,551.00 228,194.00 (43,357.00) 30-122-62-62-9-223- 71665 Bonus Payments To Teachers .00 .00 4,644.00 .00 .00 .00 .00 30-122-62-62-9-223- 72100 FICA 12,505.98 12,698.30 12,991.77 8,180.86 19,925.00 17,457.00 (2,468.00) 30-122-62-62-9-223- 72210 VRS Pension Contribution 29,751.02 30,647.12 32,567.33 19,307.46 43,287.00 37,926.00 (5,361.00) FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 122 - Central Attend. & Health Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 223 - Psych Services 30-122-62-62-9-223- 72300 Group Health and Dental Insurance 26,158.24 24,943.24 25,670.76 15,170.70 29,829.00 29,829.00 .00 30-122-62-62-9-223- 72400 VRS Group Life Insurance 2,485.66 2,560.48 2,625.79 1,556.64 3,490.00 3,058.00 (432.00) 30-122-62-62-9-223- 72750 VRS Retiree Health Care Credit 2,276.82 2,345.50 2,370.99 1,405.69 3,151.00 2,761.00 (390.00) 30-122-62-62-9-223- 72800 Termination Pay for Vac/Sick Leave (.01).00 .00 .00 .00 .00 .00 Program 223 - Psych Services Totals $262,915.59 $268,648.36 $276,741.70 $170,315.83 $371,233.00 $319,225.00 ($52,008.00) Program 224 - Speech/Audio Services 30-122-62-62-9-224- 71185 Compensation- Speech and Vision Teachers 276,232.57 283,039.94 284,229.70 204,714.73 377,071.00 373,344.00 (3,727.00) 30-122-62-62-9-224- 71665 Bonus Payments To Teachers .00 .00 6,966.00 .00 .00 .00 .00 30-122-62-62-9-224- 72100 FICA 20,053.07 20,594.25 20,859.74 14,903.62 26,695.00 28,561.00 1,866.00 30-122-62-62-9-224- 72210 VRS Pension Contribution 30,574.70 31,485.20 33,558.86 19,619.18 57,997.00 62,050.00 4,053.00 30-122-62-62-9-224- 72220 VRS Hybrid Pension Contribution 9,794.50 10,077.60 10,740.53 10,564.25 .00 .00 .00 30-122-62-62-9-224- 72300 Group Health and Dental Insurance 18,123.68 16,285.12 16,854.40 12,701.24 29,829.00 29,829.00 .00 30-122-62-62-9-224- 72400 VRS Group Life Insurance 3,372.70 3,472.40 3,571.64 2,433.60 4,676.00 5,003.00 327.00 30-122-62-62-9-224- 72510 Hybrid Disability Insurance 168.70 153.00 153.84 151.25 .00 .00 .00 30-122-62-62-9-224- 72750 VRS Retiree Health Care Credit 3,089.60 3,180.80 3,225.19 2,197.55 4,222.00 4,517.00 295.00 Program 224 - Speech/Audio Services Totals $361,409.52 $368,288.31 $380,159.90 $267,285.42 $500,490.00 $503,304.00 $2,814.00 Level 9 - District Wide Totals $1,088,768.49 $1,115,531.06 $1,148,001.63 $740,224.89 $1,375,958.00 $1,416,928.00 $40,970.00 Sub-Function 62 - Admin, Attend. & Health Totals $1,088,768.49 $1,115,531.06 $1,148,001.63 $740,224.89 $1,375,958.00 $1,416,928.00 $40,970.00 Function 62 - Administration, Attend. & Health Totals $1,088,768.49 $1,115,531.06 $1,148,001.63 $740,224.89 $1,375,958.00 $1,416,928.00 $40,970.00 Locations 122 - Central Attend. & Health Totals $1,088,768.49 $1,115,531.06 $1,148,001.63 $740,224.89 $1,375,958.00 $1,416,928.00 $40,970.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 130 - Transportation Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 310 - Transportation Mgmt and Dir 30-130-63-63-9-310- 71150 Compensation-Clerical 35,184.86 36,114.59 45,283.18 36,418.89 50,257.00 70,470.00 20,213.00 30-130-63-63-9-310- 71173 Compensation-Transportation Supr 61,284.12 63,438.24 65,858.88 44,786.56 63,438.00 80,616.00 17,178.00 30-130-63-63-9-310- 71200 Compensation-OT 36.63 2.85 19.85 311.61 .00 .00 .00 30-130-63-63-9-310- 71665 Bonus Payments To Teachers .00 .00 3,870.00 .00 .00 .00 .00 30-130-63-63-9-310- 72100 FICA 7,137.01 7,373.45 8,298.40 5,811.51 8,698.00 11,558.00 2,860.00 30-130-63-63-9-310- 72210 VRS Pension Contribution 15,164.68 15,669.82 17,961.19 13,242.64 18,896.00 25,110.00 6,214.00 30-130-63-63-9-310- 72300 Group Health and Dental Insurance 19,116.32 17,976.04 18,126.69 13,267.56 19,886.00 19,886.00 .00 30-130-63-63-9-310- 72400 VRS Group Life Insurance 1,266.98 1,309.04 1,448.13 1,067.69 1,524.00 2,025.00 501.00 30-130-63-63-9-310- 72700 Workers Compensation 6,671.00 6,792.00 7,289.00 .00 8,000.00 8,000.00 .00 30-130-63-63-9-310- 72750 VRS Retiree Health Care Credit 1,160.52 1,199.22 1,307.59 964.15 1,376.00 1,828.00 452.00 30-130-63-63-9-310- 72850 OPEB ARC 6,330.00 6,330.00 6,106.95 .00 .00 .00 .00 30-130-63-63-9-310- 74900 Building Maintenance -City 243.34 949.74 305.00 1,174.13 2,000.00 2,000.00 .00 30-130-63-63-9-310- 76045 Furniture and Equip <$5,000 2,096.57 96.99 .00 .00 .00 .00 .00 Program 310 - Transportation Mgmt and Dir Totals $155,692.03 $157,251.98 $175,874.86 $117,044.74 $174,075.00 $221,493.00 $47,418.00 Program 320 - Vehicle Operation Services 30-130-63-63-9-320- 71170 Compensation-Bus Drivers 449,133.26 447,463.82 450,071.72 314,936.05 429,126.00 596,824.00 167,698.00 30-130-63-63-9-320- 71171 Compensation-Bus Drivers-Field Trips 72,392.98 59,371.91 15,415.10 42,476.65 38,000.00 38,000.00 .00 30-130-63-63-9-320- 71172 Compensation-Bus Aides .00 .00 425.00 .00 .00 .00 .00 30-130-63-63-9-320- 71174 Compensation-Substitute Bus Drivers 30,179.79 23,063.91 56,750.17 32,916.03 33,727.00 38,369.00 4,642.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 130 - Transportation Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 320 - Vehicle Operation Services 30-130-63-63-9-320- 71198 Compensation - SOL Summer School 4,261.85 3,878.02 2,182.75 14,009.26 12,500.00 12,500.00 .00 30-130-63-63-9-320- 71199 Compensation - Summer School 235.52 233.29 .00 .00 .00 .00 .00 30-130-63-63-9-320- 71200 Compensation-OT 7,094.84 4,197.96 1,961.97 1,155.54 7,000.00 7,000.00 .00 30-130-63-63-9-320- 71522 Compensation-REWIP Retirees .00 .00 .00 .00 .00 1,697.00 1,697.00 30-130-63-63-9-320- 71665 Bonus Payments To Teachers .00 .00 44,892.00 2,000.00 .00 .00 .00 30-130-63-63-9-320- 72100 FICA 40,032.55 37,394.74 40,205.71 30,350.12 39,808.00 53,121.00 13,313.00 30-130-63-63-9-320- 72210 VRS Pension Contribution 8,815.76 9,527.50 4,565.37 2,863.20 9,870.00 11,459.00 1,589.00 30-130-63-63-9-320- 72220 VRS Hybrid Pension Contribution 5,690.21 5,850.01 4,887.58 3,454.47 .00 .00 .00 30-130-63-63-9-320- 72300 Group Health and Dental Insurance 126,617.16 126,900.24 124,171.60 79,946.46 216,260.00 216,260.00 .00 30-130-63-63-9-320- 72400 VRS Group Life Insurance 5,150.84 5,459.50 5,117.55 3,333.54 5,750.00 7,997.00 2,247.00 30-130-63-63-9-320- 72510 Hybrid Disability Insurance 841.22 823.03 968.44 656.22 .00 .00 .00 30-130-63-63-9-320- 72600 Unemployment Compensation .00 .00 1,028.24 .11 .00 .00 .00 30-130-63-63-9-320- 72750 VRS Retiree Health Care Credit 2,319.70 2,458.87 2,596.80 2,811.40 2,918.00 6,625.00 3,707.00 30-130-63-63-9-320- 72800 Termination Pay for Vac/Sick Leave 1,190.00 .00 5,400.00 .00 .00 .00 .00 30-130-63-63-9-320- 73055 Drug Testing Services/Pledge Program 2,893.47 3,054.50 2,088.50 1,680.75 2,950.00 2,950.00 .00 30-130-63-63-9-320- 73070 Employee Physicals 2,618.00 1,025.00 2,581.00 1,682.00 2,580.00 2,580.00 .00 30-130-63-63-9-320- 73100 Parents-Sp Ed Transportation Payments 2,453.28 1,013.12 5,254.42 5,193.52 3,880.00 6,240.00 2,360.00 30-130-63-63-9-320- 73255 Professional Development 7,881.66 1,925.12 1,125.15 1,648.73 1,500.00 1,500.00 .00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 130 - Transportation Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 320 - Vehicle Operation Services 30-130-63-63-9-320- 73420 Private Carrier Transportation 40.00 1,120.00 10,120.00 .00 .00 .00 .00 30-130-63-63-9-320- 75304 Insurance - Motor Vehicle 16,283.00 16,636.00 18,818.00 19,560.00 17,995.00 17,995.00 .00 30-130-63-63-9-320- 76110 Supplies - Operational 2,776.42 8,701.66 4,804.23 2,472.99 2,500.00 2,500.00 .00 30-130-63-63-9-320- 76125 Fuel and Lubricants 107,344.08 68,660.35 70,057.49 67,836.42 110,000.00 125,000.00 15,000.00 Program 320 - Vehicle Operation Services Totals $896,245.59 $828,758.55 $875,488.79 $630,983.46 $936,364.00 $1,148,617.00 $212,253.00 Program 330 - Transportation Monitoring Svcs 30-130-63-63-9-330- 71172 Compensation-Bus Aides 70,631.84 90,485.96 101,808.67 85,710.91 100,388.00 128,450.00 28,062.00 30-130-63-63-9-330- 71200 Compensation-OT .00 .00 39.09 1,032.26 .00 .00 .00 30-130-63-63-9-330- 71520 Compensation-Substitutes 9,322.92 4,298.54 9,295.82 2,477.05 7,000.00 7,000.00 .00 30-130-63-63-9-330- 71522 Compensation-REWIP Retirees .00 .00 .00 .00 .00 1,697.00 1,697.00 30-130-63-63-9-330- 71665 Bonus Payments To Teachers .00 .00 14,706.00 .00 .00 .00 .00 30-130-63-63-9-330- 72100 FICA 5,874.61 6,920.63 9,236.84 5,459.79 8,215.00 10,492.00 2,277.00 30-130-63-63-9-330- 72210 VRS Pension Contribution 1,132.02 1,205.10 790.68 463.45 2,309.00 2,466.00 157.00 30-130-63-63-9-330- 72220 VRS Hybrid Pension Contribution 1,406.90 2,049.94 1,696.52 1,092.30 .00 .00 .00 30-130-63-63-9-330- 72300 Group Health and Dental Insurance 30,760.76 38,443.54 34,683.78 21,126.36 44,744.00 44,744.00 .00 30-130-63-63-9-330- 72400 VRS Group Life Insurance 901.25 1,155.50 1,378.81 860.76 1,345.00 1,721.00 376.00 30-130-63-63-9-330- 72510 Hybrid Disability Insurance 279.57 365.34 361.70 232.75 .00 .00 .00 30-130-63-63-9-330- 72600 Unemployment Compensation .00 .00 521.97 .00 .00 .00 .00 30-130-63-63-9-330- 72750 VRS Retiree Health Care Credit 405.81 520.40 699.59 725.76 683.00 1,426.00 743.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 130 - Transportation Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 330 - Transportation Monitoring Svcs 30-130-63-63-9-330- 73040 Crossing Guard Services 82,436.31 53,143.98 77,736.02 38,871.98 90,426.00 87,497.00 (2,929.00) Program 330 - Transportation Monitoring Svcs Totals $203,151.99 $198,588.93 $252,955.49 $158,053.37 $255,110.00 $285,493.00 $30,383.00 Program 340 - Vehicle Maintenance Services 30-130-63-63-9-340- 71190 Compensation-Custodians .00 .00 29,042.21 17,116.19 49,063.00 57,059.00 7,996.00 30-130-63-63-9-340- 71200 Compensation-OT .00 .00 3.87 .00 .00 .00 .00 30-130-63-63-9-340- 72100 FICA .00 .00 2,162.80 1,265.11 3,753.00 4,365.00 612.00 30-130-63-63-9-340- 72210 VRS Pension Contribution .00 .00 636.78 393.68 1,128.00 1,096.00 (32.00) 30-130-63-63-9-340- 72220 VRS Hybrid Pension Contribution .00 .00 41.14 .00 .00 .00 .00 30-130-63-63-9-340- 72300 Group Health and Dental Insurance .00 .00 7,017.24 4,169.90 8,667.00 8,667.00 .00 30-130-63-63-9-340- 72400 VRS Group Life Insurance .00 .00 394.98 229.39 657.00 765.00 108.00 30-130-63-63-9-340- 72510 Hybrid Disability Insurance .00 .00 9.44 .00 .00 .00 .00 30-130-63-63-9-340- 72750 VRS Retiree Health Care Credit .00 .00 200.44 193.41 334.00 633.00 299.00 30-130-63-63-9-340- 72800 Termination Pay for Vac/Sick Leave .00 .00 216.70 .00 .00 .00 .00 30-130-63-63-9-340- 73180 Repair/Maint - Other Contracted 6,401.19 7,022.62 1,793.82 12,097.17 1,000.00 1,000.00 .00 30-130-63-63-9-340- 74915 Vehicle Maintenance- City 155,384.06 156,993.98 147,413.83 100,405.58 180,000.00 180,000.00 .00 Program 340 - Vehicle Maintenance Services Totals $161,785.25 $164,016.60 $188,933.25 $135,870.43 $244,602.00 $253,585.00 $8,983.00 Program 350 - Bus Regular Purchases 30-130-63-63-9-350- 78030 School Buses and Other Vehicles 153,797.00 38,300.00 70,491.00 340,338.00 300,000.00 300,000.00 .00 Program 350 - Bus Regular Purchases Totals $153,797.00 $38,300.00 $70,491.00 $340,338.00 $300,000.00 $300,000.00 $0.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 30 - School General Fund EXPENSE Locations 130 - Transportation Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Totals $1,570,671.86 $1,386,916.06 $1,563,743.39 $1,382,290.00 $1,910,151.00 $2,209,188.00 $299,037.00 Sub-Function 63 - Pupil Transportation Totals $1,570,671.86 $1,386,916.06 $1,563,743.39 $1,382,290.00 $1,910,151.00 $2,209,188.00 $299,037.00 Function 63 - Pupil Transportation Totals $1,570,671.86 $1,386,916.06 $1,563,743.39 $1,382,290.00 $1,910,151.00 $2,209,188.00 $299,037.00 Locations 130 - Transportation Totals $1,570,671.86 $1,386,916.06 $1,563,743.39 $1,382,290.00 $1,910,151.00 $2,209,188.00 $299,037.00 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 982,297.76 2,402,801.00 1,857,816.00 1,815,911.00 .00 .00 .00 30-170-67-67-9-720- 79313 Transfer to School Reserve Fund 756,353.24 424,621.00 577,282.00 661,185.00 .00 .00 .00 30-170-67-67-9-720- 79400 Capital Lease Obligation Principal 104,768.02 95,293.48 99,918.53 .00 .00 100,000.00 100,000.00 30-170-67-67-9-720- 79410 Capital Lease Obligation Interest .00 9,474.54 4,849.49 .00 .00 18,461.00 18,461.00 30-170-67-67-9-720- 79598 Pay Increase .00 .00 .00 .00 2,730,955.00 321,035.00 (2,409,920.00) 30-170-67-67-9-720- 79599 Health Insurance Increase .00 .00 .00 .00 89,982.00 110,705.00 20,723.00 Program 720 - Intra Agency Fund Totals $1,843,419.02 $2,932,190.02 $2,539,866.02 $2,477,096.00 $2,820,937.00 $550,201.00 ($2,270,736.00) Level 9 - District Wide Totals $1,843,419.02 $2,932,190.02 $2,539,866.02 $2,477,096.00 $2,820,937.00 $550,201.00 ($2,270,736.00) Sub-Function 67 - Debt Service & Transfers Totals $1,843,419.02 $2,932,190.02 $2,539,866.02 $2,477,096.00 $2,820,937.00 $550,201.00 ($2,270,736.00) Function 67 - Debt Service & Fund Transfers Totals $1,843,419.02 $2,932,190.02 $2,539,866.02 $2,477,096.00 $2,820,937.00 $550,201.00 ($2,270,736.00) Locations 170 - Non-Departmental Totals $1,843,419.02 $2,932,190.02 $2,539,866.02 $2,477,096.00 $2,820,937.00 $550,201.00 ($2,270,736.00) EXPENSE TOTALS $42,414,717.27 $43,810,935.98 $44,239,628.98 $29,122,283.06 $45,691,446.00 $47,585,435.00 $1,893,989.00 Fund 30 - School General Fund Totals REVENUE TOTALS $43,767,926.65 $43,868,612.33 $44,857,097.77 $32,633,517.14 $45,691,446.00 $47,585,435.00 $1,893,989.00 EXPENSE TOTALS $42,414,717.27 $43,810,935.98 $44,239,628.98 $29,122,283.06 $45,691,446.00 $47,585,435.00 $1,893,989.00 Fund 30 - School General Fund Totals $1,353,209.38 $57,676.35 $617,468.79 $3,511,234.08 $0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $43,767,926.65 $43,868,612.33 $44,857,097.77 $32,633,517.14 $45,691,446.00 $47,585,435.00 $1,893,989.00 EXPENSE GRAND TOTALS $42,414,717.27 $43,810,935.98 $44,239,628.98 $29,122,283.06 $45,691,446.00 $47,585,435.00 $1,893,989.00 FY 23 Operating Budget for Presentation Budget Year 2023 Net Grand Totals $1,353,209.38 $57,676.35 $617,468.79 $3,511,234.08 $0.00 $0.00 $0.00 FY 23 Operating Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund REVENUE Locations 200 - ISAEP Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-200-00-00-9-000- 61300 ISAEP - GED Prep 8,355.00 8,386.85 8,386.85 914.81 8,387.00 8,234.00 (153.00) Program 000 - General Revenue Totals $8,355.00 $8,386.85 $8,386.85 $914.81 $8,387.00 $8,234.00 ($153.00) Level 9 - District Wide Totals $8,355.00 $8,386.85 $8,386.85 $914.81 $8,387.00 $8,234.00 ($153.00) Sub-Function 00 - Revenues Totals $8,355.00 $8,386.85 $8,386.85 $914.81 $8,387.00 $8,234.00 ($153.00) Function 00 - Revenue Totals $8,355.00 $8,386.85 $8,386.85 $914.81 $8,387.00 $8,234.00 ($153.00) Locations 200 - ISAEP Grant Totals $8,355.00 $8,386.85 $8,386.85 $914.81 $8,387.00 $8,234.00 ($153.00) Locations 220 - Race To GED Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-220-00-00-9-000- 61345 Race to GED Expansion 75,870.27 49,872.03 78,521.00 .00 78,521.00 78,521.00 .00 Program 000 - General Revenue Totals $75,870.27 $49,872.03 $78,521.00 $0.00 $78,521.00 $78,521.00 $0.00 Level 9 - District Wide Totals $75,870.27 $49,872.03 $78,521.00 $0.00 $78,521.00 $78,521.00 $0.00 Sub-Function 00 - Revenues Totals $75,870.27 $49,872.03 $78,521.00 $0.00 $78,521.00 $78,521.00 $0.00 Function 00 - Revenue Totals $75,870.27 $49,872.03 $78,521.00 $0.00 $78,521.00 $78,521.00 $0.00 Locations 220 - Race To GED Grant Totals $75,870.27 $49,872.03 $78,521.00 $0.00 $78,521.00 $78,521.00 $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 10,051.29 21,679.05 18,590.62 6,237.97 18,182.00 18,313.00 131.00 32-230-00-00-9-000- 62211 IDEA Part B Sec 619 Spec Ed Preschool Carryover 84.173 2,040.92 6,861.99 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $12,092.21 $28,541.04 $18,590.62 $6,237.97 $18,182.00 $18,313.00 $131.00 Level 9 - District Wide Totals $12,092.21 $28,541.04 $18,590.62 $6,237.97 $18,182.00 $18,313.00 $131.00 Sub-Function 00 - Revenues Totals $12,092.21 $28,541.04 $18,590.62 $6,237.97 $18,182.00 $18,313.00 $131.00 Function 00 - Revenue Totals $12,092.21 $28,541.04 $18,590.62 $6,237.97 $18,182.00 $18,313.00 $131.00 Locations 230 - Preschool Mini Grants Totals $12,092.21 $28,541.04 $18,590.62 $6,237.97 $18,182.00 $18,313.00 $131.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund REVENUE Locations 240 - Adult Basic Education Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-240-00-00-9-000- 61115 Adult Education 35,583.52 38,085.10 38,462.42 16,107.64 38,463.00 38,463.00 .00 32-240-00-00-9-000- 61121 Adult Literacy 90,801.89 90,801.89 82,461.25 45,811.80 82,462.00 82,462.00 .00 32-240-00-00-9-000- 62300 Adult Basic Ed 84.002 292,891.61 289,500.62 327,189.74 146,727.93 373,299.00 373,299.00 .00 32-240-00-00-9-000- 62305 Corrections Ed & Other Institutionalized Indivs 84.002A 3,624.63 2,076.86 1,792.20 .00 .00 5,000.00 5,000.00 32-240-00-00-9-000- 62310 Road to Success in VA Program (RSVP) 93.558 .00 3,935.94 .00 .00 .00 .00 .00 32-240-00-00-9-000- 62315 Economic Equity Initiative 17.278 .00 .00 1,009.22 .00 .00 .00 .00 32-240-00-00-9-000- 63237 Adult Education Fees 630.00 2,470.00 721.06 .00 .00 .00 .00 Program 000 - General Revenue Totals $423,531.65 $426,870.41 $451,635.89 $208,647.37 $494,224.00 $499,224.00 $5,000.00 Level 9 - District Wide Totals $423,531.65 $426,870.41 $451,635.89 $208,647.37 $494,224.00 $499,224.00 $5,000.00 Sub-Function 00 - Revenues Totals $423,531.65 $426,870.41 $451,635.89 $208,647.37 $494,224.00 $499,224.00 $5,000.00 Function 00 - Revenue Totals $423,531.65 $426,870.41 $451,635.89 $208,647.37 $494,224.00 $499,224.00 $5,000.00 Locations 240 - Adult Basic Education Grant Totals $423,531.65 $426,870.41 $451,635.89 $208,647.37 $494,224.00 $499,224.00 $5,000.00 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 84.010 457,546.38 456,555.74 611,128.51 159,088.89 522,777.00 522,921.00 144.00 Program 000 - General Revenue Totals $457,546.38 $456,555.74 $611,128.51 $159,088.89 $522,777.00 $522,921.00 $144.00 Level 9 - District Wide Totals $457,546.38 $456,555.74 $611,128.51 $159,088.89 $522,777.00 $522,921.00 $144.00 Sub-Function 00 - Revenues Totals $457,546.38 $456,555.74 $611,128.51 $159,088.89 $522,777.00 $522,921.00 $144.00 Function 00 - Revenue Totals $457,546.38 $456,555.74 $611,128.51 $159,088.89 $522,777.00 $522,921.00 $144.00 Locations 250 - ESEA Title I Grant Totals $457,546.38 $456,555.74 $611,128.51 $159,088.89 $522,777.00 $522,921.00 $144.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund REVENUE Locations 270 - ESEA II A Teacher Qual Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-270-00-00-9-000- 62150 NCLB Title II A Improving Teacher Quality 84.367 71,692.97 96,513.58 90,138.68 61,073.42 94,536.00 104,637.00 10,101.00 Program 000 - General Revenue Totals $71,692.97 $96,513.58 $90,138.68 $61,073.42 $94,536.00 $104,637.00 $10,101.00 Level 9 - District Wide Totals $71,692.97 $96,513.58 $90,138.68 $61,073.42 $94,536.00 $104,637.00 $10,101.00 Sub-Function 00 - Revenues Totals $71,692.97 $96,513.58 $90,138.68 $61,073.42 $94,536.00 $104,637.00 $10,101.00 Function 00 - Revenue Totals $71,692.97 $96,513.58 $90,138.68 $61,073.42 $94,536.00 $104,637.00 $10,101.00 Locations 270 - ESEA II A Teacher Qual Grant Totals $71,692.97 $96,513.58 $90,138.68 $61,073.42 $94,536.00 $104,637.00 $10,101.00 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 8,828.09 11,088.38 19,391.27 6,199.25 19,298.00 15,986.00 (3,312.00) 32-280-00-00-9-000- 62061 NCLB Title III A LEP Carryover .00 2,394.04 .00 .00 .00 .00 .00 32-280-00-00-9-000- 62065 Title III A Immigrant Children & Youth 84.365 .00 .00 1,765.47 656.68 .00 .00 .00 32-280-00-00-9-000- 62066 Title III A Immigrant Children & Youth Carryover 84.365 .00 2,777.37 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $8,828.09 $16,259.79 $21,156.74 $6,855.93 $19,298.00 $15,986.00 ($3,312.00) Level 9 - District Wide Totals $8,828.09 $16,259.79 $21,156.74 $6,855.93 $19,298.00 $15,986.00 ($3,312.00) Sub-Function 00 - Revenues Totals $8,828.09 $16,259.79 $21,156.74 $6,855.93 $19,298.00 $15,986.00 ($3,312.00) Function 00 - Revenue Totals $8,828.09 $16,259.79 $21,156.74 $6,855.93 $19,298.00 $15,986.00 ($3,312.00) Locations 280 - ESEA III A Grant Totals $8,828.09 $16,259.79 $21,156.74 $6,855.93 $19,298.00 $15,986.00 ($3,312.00) 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 84.027 715,036.81 594,519.05 719,756.01 344,820.47 790,410.00 797,253.00 6,843.00 32-300-00-00-9-000- 62121 Flow Thru Title VIB Carryover 84.027 42,620.06 150,166.93 117,382.07 .00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund REVENUE Locations 300 - Flow Thru Title VI B Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue Program 000 - General Revenue Totals $757,656.87 $744,685.98 $837,138.08 $344,820.47 $790,410.00 $797,253.00 $6,843.00 Level 9 - District Wide Totals $757,656.87 $744,685.98 $837,138.08 $344,820.47 $790,410.00 $797,253.00 $6,843.00 Sub-Function 00 - Revenues Totals $757,656.87 $744,685.98 $837,138.08 $344,820.47 $790,410.00 $797,253.00 $6,843.00 Function 00 - Revenue Totals $757,656.87 $744,685.98 $837,138.08 $344,820.47 $790,410.00 $797,253.00 $6,843.00 Locations 300 - Flow Thru Title VI B Grant Totals $757,656.87 $744,685.98 $837,138.08 $344,820.47 $790,410.00 $797,253.00 $6,843.00 Locations 310 - Perkins Vocational Ed Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-310-00-00-9-000- 62270 Perkins Voc Ed 84.048 48,877.60 58,898.88 54,358.89 .00 52,552.00 56,853.00 4,301.00 Program 000 - General Revenue Totals $48,877.60 $58,898.88 $54,358.89 $0.00 $52,552.00 $56,853.00 $4,301.00 Level 9 - District Wide Totals $48,877.60 $58,898.88 $54,358.89 $0.00 $52,552.00 $56,853.00 $4,301.00 Sub-Function 00 - Revenues Totals $48,877.60 $58,898.88 $54,358.89 $0.00 $52,552.00 $56,853.00 $4,301.00 Function 00 - Revenue Totals $48,877.60 $58,898.88 $54,358.89 $0.00 $52,552.00 $56,853.00 $4,301.00 Locations 310 - Perkins Vocational Ed Grant Totals $48,877.60 $58,898.88 $54,358.89 $0.00 $52,552.00 $56,853.00 $4,301.00 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 42,792.00 .00 16,999.00 .00 .00 .00 .00 Program 000 - General Revenue Totals $42,792.00 $0.00 $16,999.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $42,792.00 $0.00 $16,999.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $42,792.00 $0.00 $16,999.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $42,792.00 $0.00 $16,999.00 $0.00 $0.00 $0.00 $0.00 Locations 340 - School Security Grant Totals $42,792.00 $0.00 $16,999.00 $0.00 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund REVENUE Locations 400 - VA Preschool Initiative Grants Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-400-00-00-9-000- 61615 Virginia Preschool Initiative Grant 240281 139,156.00 147,108.00 101,480.34 58,413.82 159,308.00 220,723.00 61,415.00 32-400-00-00-9-000- 62616 Virginia Preschool Initiative - TANF 93.558 .00 .00 31,268.66 .00 .00 .00 .00 Program 000 - General Revenue Totals $139,156.00 $147,108.00 $132,749.00 $58,413.82 $159,308.00 $220,723.00 $61,415.00 Level 9 - District Wide Totals $139,156.00 $147,108.00 $132,749.00 $58,413.82 $159,308.00 $220,723.00 $61,415.00 Sub-Function 00 - Revenues Totals $139,156.00 $147,108.00 $132,749.00 $58,413.82 $159,308.00 $220,723.00 $61,415.00 Function 00 - Revenue Totals $139,156.00 $147,108.00 $132,749.00 $58,413.82 $159,308.00 $220,723.00 $61,415.00 Locations 400 - VA Preschool Initiative Grants Totals $139,156.00 $147,108.00 $132,749.00 $58,413.82 $159,308.00 $220,723.00 $61,415.00 Locations 410 - Health Profession Opportunity Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-410-00-00-9-000- 62350 Health Profession Opportunity Grant 93.093 25,512.34 18,798.41 8,961.86 296.04 .00 .00 .00 Program 000 - General Revenue Totals $25,512.34 $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $25,512.34 $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $25,512.34 $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $25,512.34 $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 Locations 410 - Health Profession Opportunity Totals $25,512.34 $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 Locations 420 - PBIS of the VTSS Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-420-00-00-9-000- 61620 PBIS of the VTSS 240427 17,945.43 22,010.95 18,895.12 41,496.88 .00 .00 .00 32-420-00-00-9-000- 61621 PBIS of the VTSS Carryover 240427 7,222.02 .00 .00 .00 .00 .00 .00 Program 000 - General Revenue Totals $25,167.45 $22,010.95 $18,895.12 $41,496.88 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $25,167.45 $22,010.95 $18,895.12 $41,496.88 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $25,167.45 $22,010.95 $18,895.12 $41,496.88 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund REVENUE Locations 420 - PBIS of the VTSS Function 00 - Revenue Totals $25,167.45 $22,010.95 $18,895.12 $41,496.88 $0.00 $0.00 $0.00 Locations 420 - PBIS of the VTSS Totals $25,167.45 $22,010.95 $18,895.12 $41,496.88 $0.00 $0.00 $0.00 Locations 440 - Student Supp & Acad Achievement Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-440-00-00-9-000- 62250 Title IV A Student Support & Acad Enrichment 84.424 29,520.99 31,612.40 37,179.16 21,556.88 41,476.00 41,476.00 .00 Program 000 - General Revenue Totals $29,520.99 $31,612.40 $37,179.16 $21,556.88 $41,476.00 $41,476.00 $0.00 Level 9 - District Wide Totals $29,520.99 $31,612.40 $37,179.16 $21,556.88 $41,476.00 $41,476.00 $0.00 Sub-Function 00 - Revenues Totals $29,520.99 $31,612.40 $37,179.16 $21,556.88 $41,476.00 $41,476.00 $0.00 Function 00 - Revenue Totals $29,520.99 $31,612.40 $37,179.16 $21,556.88 $41,476.00 $41,476.00 $0.00 Locations 440 - Student Supp & Acad Achievement Totals $29,520.99 $31,612.40 $37,179.16 $21,556.88 $41,476.00 $41,476.00 $0.00 Locations 460 - Year Round School Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-460-00-00-9-000- 61401 Year Round School Planning Grants .00 12,454.15 37,545.85 .00 .00 .00 .00 32-460-00-00-9-000- 61402 Year Round School Start-Up Grant .00 .00 62,741.70 200,000.00 250,000.00 .00 (250,000.00) 32-460-00-00-9-000- 61404 Year Round School Start-Up Grant Carryover .00 .00 .00 237,258.30 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $12,454.15 $100,287.55 $437,258.30 $250,000.00 $0.00 ($250,000.00) Level 9 - District Wide Totals $0.00 $12,454.15 $100,287.55 $437,258.30 $250,000.00 $0.00 ($250,000.00) Sub-Function 00 - Revenues Totals $0.00 $12,454.15 $100,287.55 $437,258.30 $250,000.00 $0.00 ($250,000.00) Function 00 - Revenue Totals $0.00 $12,454.15 $100,287.55 $437,258.30 $250,000.00 $0.00 ($250,000.00) Locations 460 - Year Round School Totals $0.00 $12,454.15 $100,287.55 $437,258.30 $250,000.00 $0.00 ($250,000.00) Locations 470 - Reentry Employment Opportunity Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-470-00-00-9-000- 62355 Reentry Employment Opportunity Grant 17.270 .00 .00 867.92 .00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund REVENUE Locations 470 - Reentry Employment Opportunity Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue Program 000 - General Revenue Totals $0.00 $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 Locations 470 - Reentry Employment Opportunity Totals $0.00 $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 Locations 480 - CARES Act Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-480-00-00-9-000- 62260 CARES Act 84.425D .00 .00 298,505.35 141,908.43 150,000.00 .00 (150,000.00) Program 000 - General Revenue Totals $0.00 $0.00 $298,505.35 $141,908.43 $150,000.00 $0.00 ($150,000.00) Level 9 - District Wide Totals $0.00 $0.00 $298,505.35 $141,908.43 $150,000.00 $0.00 ($150,000.00) Sub-Function 00 - Revenues Totals $0.00 $0.00 $298,505.35 $141,908.43 $150,000.00 $0.00 ($150,000.00) Function 00 - Revenue Totals $0.00 $0.00 $298,505.35 $141,908.43 $150,000.00 $0.00 ($150,000.00) Locations 480 - CARES Act Totals $0.00 $0.00 $298,505.35 $141,908.43 $150,000.00 $0.00 ($150,000.00) Locations 490 - Coronavirus Relief (CRF) 21.019 Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-490-00-00-9-000- 62265 Coronavirus Relief Fund (CRF) 21.019 .00 .00 663,128.00 .00 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $663,128.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $663,128.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $663,128.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $663,128.00 $0.00 $0.00 $0.00 $0.00 Locations 490 - Coronavirus Relief (CRF) 21.019 Totals $0.00 $0.00 $663,128.00 $0.00 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund REVENUE Locations 500 - CARES GEER 84.425C Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-500-00-00-9-000- 62262 CARES Act GEER State Set-aside 84.425C .00 .00 34,593.91 37,557.92 70,000.00 50,000.00 (20,000.00) Program 000 - General Revenue Totals $0.00 $0.00 $34,593.91 $37,557.92 $70,000.00 $50,000.00 ($20,000.00) Level 9 - District Wide Totals $0.00 $0.00 $34,593.91 $37,557.92 $70,000.00 $50,000.00 ($20,000.00) Sub-Function 00 - Revenues Totals $0.00 $0.00 $34,593.91 $37,557.92 $70,000.00 $50,000.00 ($20,000.00) Function 00 - Revenue Totals $0.00 $0.00 $34,593.91 $37,557.92 $70,000.00 $50,000.00 ($20,000.00) Locations 500 - CARES GEER 84.425C Totals $0.00 $0.00 $34,593.91 $37,557.92 $70,000.00 $50,000.00 ($20,000.00) Locations 510 - CARES ESSER 84.425D Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-510-00-00-9-000- 62261 CARES Act ESSER State Set-aside 84.425D .00 .00 30,041.97 2,170.00 26,000.00 10,000.00 (16,000.00) Program 000 - General Revenue Totals $0.00 $0.00 $30,041.97 $2,170.00 $26,000.00 $10,000.00 ($16,000.00) Level 9 - District Wide Totals $0.00 $0.00 $30,041.97 $2,170.00 $26,000.00 $10,000.00 ($16,000.00) Sub-Function 00 - Revenues Totals $0.00 $0.00 $30,041.97 $2,170.00 $26,000.00 $10,000.00 ($16,000.00) Function 00 - Revenue Totals $0.00 $0.00 $30,041.97 $2,170.00 $26,000.00 $10,000.00 ($16,000.00) Locations 510 - CARES ESSER 84.425D Totals $0.00 $0.00 $30,041.97 $2,170.00 $26,000.00 $10,000.00 ($16,000.00) Locations 520 - Jobs for VA Graduates-JVG Grant Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-520-00-00-9-000- 61625 Jobs for Virginia Graduates (JVG) Grant .00 .00 30,000.00 .00 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Locations 520 - Jobs for VA Graduates-JVG Grant Totals $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund REVENUE Locations 530 - CRRSA ESSER II 84.425D Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-530-00-00-9-000- 62263 CRRSA ESSER II 84.425D .00 .00 46,236.50 726,428.23 .00 773,816.00 773,816.00 Program 000 - General Revenue Totals $0.00 $0.00 $46,236.50 $726,428.23 $0.00 $773,816.00 $773,816.00 Level 9 - District Wide Totals $0.00 $0.00 $46,236.50 $726,428.23 $0.00 $773,816.00 $773,816.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $46,236.50 $726,428.23 $0.00 $773,816.00 $773,816.00 Function 00 - Revenue Totals $0.00 $0.00 $46,236.50 $726,428.23 $0.00 $773,816.00 $773,816.00 Locations 530 - CRRSA ESSER II 84.425D Totals $0.00 $0.00 $46,236.50 $726,428.23 $0.00 $773,816.00 $773,816.00 Locations 540 - CRRSA ESSER III 84.425U Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-540-00-00-9-000- 62264 CRRSA ESSER III 84.425U .00 .00 .00 416,892.69 .00 2,413,332.00 2,413,332.00 Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $416,892.69 $0.00 $2,413,332.00 $2,413,332.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $416,892.69 $0.00 $2,413,332.00 $2,413,332.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $416,892.69 $0.00 $2,413,332.00 $2,413,332.00 Function 00 - Revenue Totals $0.00 $0.00 $0.00 $416,892.69 $0.00 $2,413,332.00 $2,413,332.00 Locations 540 - CRRSA ESSER III 84.425U Totals $0.00 $0.00 $0.00 $416,892.69 $0.00 $2,413,332.00 $2,413,332.00 Locations 550 - Goodwill YouthBuild 17.274 Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-550-00-00-9-000- 62348 Goodwill YouthBuild 17.274 .00 .00 .00 1,175.54 .00 24,396.00 24,396.00 Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $1,175.54 $0.00 $24,396.00 $24,396.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $1,175.54 $0.00 $24,396.00 $24,396.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $1,175.54 $0.00 $24,396.00 $24,396.00 Function 00 - Revenue Totals $0.00 $0.00 $0.00 $1,175.54 $0.00 $24,396.00 $24,396.00 Locations 550 - Goodwill YouthBuild 17.274 Totals $0.00 $0.00 $0.00 $1,175.54 $0.00 $24,396.00 $24,396.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference 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 .00 .00 .00 1,331.95 .00 .00 .00 Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $1,331.95 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $1,331.95 $0.00 $0.00 $0.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $1,331.95 $0.00 $0.00 $0.00 Function 00 - Revenue Totals $0.00 $0.00 $0.00 $1,331.95 $0.00 $0.00 $0.00 Locations 570 - ARP Flow Thru 84.027X Totals $0.00 $0.00 $0.00 $1,331.95 $0.00 $0.00 $0.00 Locations 590 - ARP Homeless II C&Y 84.425W Function 00 - Revenue Sub-Function 00 - Revenues Level 9 - District Wide Program 000 - General Revenue 32-590-00-00-9-000- 62266 ARP Homeless II Children and Youth 84.425W .00 .00 .00 .00 .00 14,638.00 14,638.00 Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 $14,638.00 $14,638.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $0.00 $0.00 $14,638.00 $14,638.00 Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $0.00 $0.00 $14,638.00 $14,638.00 Function 00 - Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 $14,638.00 $14,638.00 Locations 590 - ARP Homeless II C&Y 84.425W Totals $0.00 $0.00 $0.00 $0.00 $0.00 $14,638.00 $14,638.00 REVENUE TOTALS $2,126,599.82 $2,118,568.21 $3,589,500.60 $2,674,125.54 $2,775,671.00 $5,650,323.00 $2,874,652.00 EXPENSE Locations 200 - ISAEP Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 120 - Special Education 32-200-61-10-3-120- 71120 Compensation-Instructional Salaries 7,761.27 7,420.14 4,897.21 1,850.00 7,301.00 4,708.00 (2,593.00) 32-200-61-10-3-120- 72100 FICA 593.73 720.93 374.64 141.53 558.00 360.00 (198.00) 32-200-61-10-3-120- 76435 Supplies - Instructional .00 245.78 3,115.00 3,115.00 528.00 3,166.00 2,638.00 Program 120 - Special Education Totals $8,355.00 $8,386.85 $8,386.85 $5,106.53 $8,387.00 $8,234.00 ($153.00) FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 200 - ISAEP Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Totals $8,355.00 $8,386.85 $8,386.85 $5,106.53 $8,387.00 $8,234.00 ($153.00) Sub-Function 10 - Classroom Instruction Totals $8,355.00 $8,386.85 $8,386.85 $5,106.53 $8,387.00 $8,234.00 ($153.00) Function 61 - Instruction Totals $8,355.00 $8,386.85 $8,386.85 $5,106.53 $8,387.00 $8,234.00 ($153.00) Locations 200 - ISAEP Grant Totals $8,355.00 $8,386.85 $8,386.85 $5,106.53 $8,387.00 $8,234.00 ($153.00) 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 29,600.00 24,306.75 9,675.00 7,505.48 9,825.00 9,825.00 .00 32-220-61-10-7-110- 71150 Compensation-Clerical .00 14,555.00 25,727.00 26,928.02 25,727.00 25,727.00 .00 32-220-61-10-7-110- 72100 FICA 2,264.00 2,743.29 2,703.79 2,629.62 2,961.00 2,961.00 .00 32-220-61-10-7-110- 73037 Contractual Services - Other 31,324.15 3,024.52 10,478.31 6,394.45 10,478.00 10,478.00 .00 32-220-61-10-7-110- 76435 Supplies - Instructional 12,682.12 5,242.47 29,936.90 11,180.12 29,530.00 29,530.00 .00 Program 110 - Regular Instruction Totals $75,870.27 $49,872.03 $78,521.00 $54,637.69 $78,521.00 $78,521.00 $0.00 Level 7 - Adult Totals $75,870.27 $49,872.03 $78,521.00 $54,637.69 $78,521.00 $78,521.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $75,870.27 $49,872.03 $78,521.00 $54,637.69 $78,521.00 $78,521.00 $0.00 Function 61 - Instruction Totals $75,870.27 $49,872.03 $78,521.00 $54,637.69 $78,521.00 $78,521.00 $0.00 Locations 220 - Race To GED Grant Totals $75,870.27 $49,872.03 $78,521.00 $54,637.69 $78,521.00 $78,521.00 $0.00 Locations 230 - Preschool Mini Grants Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 32-230-61-10-8-180- 71120 Compensation-Instructional Salaries .00 1,796.20 .00 .00 .00 .00 .00 32-230-61-10-8-180- 71151 Compensation-Instructional Asst 11,232.90 15,385.90 15,737.47 6,789.32 16,890.00 16,825.00 (65.00) 32-230-61-10-8-180- 71665 Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 230 - Preschool Mini Grants Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 32-230-61-10-8-180- 72100 FICA 859.31 1,314.42 1,305.15 519.38 1,292.00 1,288.00 (4.00) 32-230-61-10-8-180- 72220 VRS Hybrid Pension Contribution .00 813.78 .00 .00 .00 .00 .00 32-230-61-10-8-180- 72300 Group Health and Dental Insurance .00 104.82 .00 .00 .00 .00 .00 32-230-61-10-8-180- 72400 VRS Group Life Insurance .00 67.98 .00 .00 .00 .00 .00 32-230-61-10-8-180- 72510 Hybrid Disability Insurance .00 16.48 .00 .00 .00 .00 .00 32-230-61-10-8-180- 72750 VRS Retiree Health Care Credit .00 62.28 .00 .00 .00 .00 .00 32-230-61-10-8-180- 76435 Supplies - Instructional .00 8,979.18 .00 .00 .00 200.00 200.00 Program 180 - Pre-K Non- Sp Ed Totals $12,092.21 $28,541.04 $18,590.62 $7,308.70 $18,182.00 $18,313.00 $131.00 Level 8 - Pre-K Totals $12,092.21 $28,541.04 $18,590.62 $7,308.70 $18,182.00 $18,313.00 $131.00 Sub-Function 10 - Classroom Instruction Totals $12,092.21 $28,541.04 $18,590.62 $7,308.70 $18,182.00 $18,313.00 $131.00 Function 61 - Instruction Totals $12,092.21 $28,541.04 $18,590.62 $7,308.70 $18,182.00 $18,313.00 $131.00 Locations 230 - Preschool Mini Grants Totals $12,092.21 $28,541.04 $18,590.62 $7,308.70 $18,182.00 $18,313.00 $131.00 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 211,840.50 188,922.71 185,887.13 139,778.25 225,745.00 225,745.00 .00 32-240-61-10-7-170- 71150 Compensation-Clerical .00 9,989.00 9,009.00 889.00 .00 .00 .00 32-240-61-10-7-170- 71200 Compensation-OT .00 .00 .00 52.50 .00 .00 .00 32-240-61-10-7-170- 72100 FICA 16,082.67 15,170.43 14,826.66 10,755.68 17,729.00 17,729.00 .00 32-240-61-10-7-170- 73037 Contractual Services - Other 22,158.15 46,308.79 37,409.05 20,557.39 52,605.00 52,605.00 .00 32-240-61-10-7-170- 75202 Telephone Services 338.66 376.42 416.16 266.50 600.00 600.00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 240 - Adult Basic Education Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 7 - Adult Program 170 - Adult 32-240-61-10-7-170- 75530 Travel - Other .00 52.25 .00 .00 .00 .00 .00 32-240-61-10-7-170- 76435 Supplies - Instructional 43,101.63 31,151.02 80,362.80 31,762.86 76,620.00 76,620.00 .00 Program 170 - Adult Totals $293,521.61 $291,970.62 $327,910.80 $204,062.18 $373,299.00 $373,299.00 $0.00 Program 171 - Adult GAE 32-240-61-10-7-171- 71120 Compensation-Instructional Salaries 13,712.50 6,381.25 29,228.50 24,678.75 30,011.00 30,011.00 .00 32-240-61-10-7-171- 71150 Compensation-Clerical .00 14,180.50 5,782.50 .00 5,000.00 5,000.00 .00 32-240-61-10-7-171- 72100 FICA 1,049.01 1,572.97 2,678.34 1,887.88 2,679.00 2,679.00 .00 32-240-61-10-7-171- 73037 Contractual Services - Other 19,475.93 8,258.00 .00 .00 .00 .00 .00 32-240-61-10-7-171- 76435 Supplies - Instructional 1,346.08 7,692.38 773.08 .00 773.00 773.00 .00 Program 171 - Adult GAE Totals $35,583.52 $38,085.10 $38,462.42 $26,566.63 $38,463.00 $38,463.00 $0.00 Program 172 - Adult Leadership 32-240-61-10-7-172- 71110 Compensation-Administrative 74,702.09 56,796.60 53,286.71 23,828.74 52,797.00 52,797.00 .00 32-240-61-10-7-172- 71150 Compensation-Clerical .00 3,450.00 .00 .00 .00 .00 .00 32-240-61-10-7-172- 71665 Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00 32-240-61-10-7-172- 72100 FICA 3,050.53 4,838.36 4,149.08 1,801.01 4,039.00 4,039.00 .00 32-240-61-10-7-172- 72210 VRS Pension Contribution .00 .00 .00 .00 19,500.00 19,500.00 .00 32-240-61-10-7-172- 72220 VRS Hybrid Pension Contribution 4,019.00 9,681.09 10,037.74 5,604.32 .00 .00 .00 32-240-61-10-7-172- 72300 Group Health and Dental Insurance 3,158.60 6,811.56 7,027.30 3,808.44 .00 .00 .00 32-240-61-10-7-172- 72400 VRS Group Life Insurance 335.75 783.36 807.84 453.30 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 240 - Adult Basic Education Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 7 - Adult Program 172 - Adult Leadership 32-240-61-10-7-172- 72510 Hybrid Disability Insurance 69.20 142.42 143.47 80.53 .00 .00 .00 32-240-61-10-7-172- 72750 VRS Retiree Health Care Credit 307.60 717.60 729.38 409.34 .00 .00 .00 32-240-61-10-7-172- 73037 Contractual Services - Other 1,923.25 1,357.69 385.00 610.00 385.00 385.00 .00 32-240-61-10-7-172- 75530 Travel - Other 2,195.44 1,681.82 317.34 205.08 1,000.00 1,000.00 .00 32-240-61-10-7-172- 76435 Supplies - Instructional 1,040.43 4,541.39 4,029.39 .00 4,741.00 4,741.00 .00 Program 172 - Adult Leadership Totals $90,801.89 $90,801.89 $82,461.25 $36,800.76 $82,462.00 $82,462.00 $0.00 Program 173 - Adult C&I 32-240-61-10-7-173- 71120 Compensation-Instructional Salaries .00 1,812.50 .00 .00 .00 .00 .00 32-240-61-10-7-173- 72100 FICA .00 138.65 .00 .00 .00 .00 .00 32-240-61-10-7-173- 73037 Contractual Services - Other 3,624.63 .00 .00 .00 .00 .00 .00 32-240-61-10-7-173- 75530 Travel - Other .00 5.71 .00 .00 .00 .00 .00 32-240-61-10-7-173- 76435 Supplies - Instructional .00 120.00 1,792.20 2,000.00 .00 5,000.00 5,000.00 Program 173 - Adult C&I Totals $3,624.63 $2,076.86 $1,792.20 $2,000.00 $0.00 $5,000.00 $5,000.00 Program 174 - Adult RSVP 32-240-61-10-7-174- 71120 Compensation-Instructional Salaries .00 3,656.25 .00 .00 .00 .00 .00 32-240-61-10-7-174- 72100 FICA .00 279.69 .00 .00 .00 .00 .00 Program 174 - Adult RSVP Totals $0.00 $3,935.94 $0.00 $0.00 $0.00 $0.00 $0.00 Program 175 - Adult EEI 32-240-61-10-7-175- 71120 Compensation-Instructional Salaries .00 .00 937.50 .00 .00 .00 .00 32-240-61-10-7-175- 72100 FICA .00 .00 71.72 .00 .00 .00 .00 Program 175 - Adult EEI Totals $0.00 $0.00 $1,009.22 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Totals $423,531.65 $426,870.41 $451,635.89 $269,429.57 $494,224.00 $499,224.00 $5,000.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 240 - Adult Basic Education Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Totals $423,531.65 $426,870.41 $451,635.89 $269,429.57 $494,224.00 $499,224.00 $5,000.00 Function 61 - Instruction Totals $423,531.65 $426,870.41 $451,635.89 $269,429.57 $494,224.00 $499,224.00 $5,000.00 Locations 240 - Adult Basic Education Grant Totals $423,531.65 $426,870.41 $451,635.89 $269,429.57 $494,224.00 $499,224.00 $5,000.00 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 198,404.84 193,700.04 194,400.79 53,862.10 138,742.00 138,742.00 .00 32-250-61-10-2-110- 71151 Compensation-Instructional Asst 29,466.28 60,684.65 86,315.64 63,721.90 110,000.00 110,000.00 .00 32-250-61-10-2-110- 71665 Bonus Payments To Teachers .00 .00 12,384.00 .00 .00 .00 .00 32-250-61-10-2-110- 72100 FICA 15,428.47 18,234.24 21,452.21 7,880.23 19,029.00 19,029.00 .00 32-250-61-10-2-110- 72210 VRS Pension Contribution 31,056.50 36,206.62 40,655.50 13,203.10 41,341.00 41,341.00 .00 32-250-61-10-2-110- 72220 VRS Hybrid Pension Contribution 4,667.50 3,419.08 6,222.70 10,474.95 .00 .00 .00 32-250-61-10-2-110- 72300 Group Health and Dental Insurance 41,479.93 25,538.36 30,478.08 21,663.88 22,698.00 22,698.00 .00 32-250-61-10-2-110- 72400 VRS Group Life Insurance 2,984.60 3,310.65 3,779.60 1,909.00 3,333.00 3,333.00 .00 32-250-61-10-2-110- 72510 Hybrid Disability Insurance 80.40 45.52 89.12 150.00 91.00 91.00 .00 32-250-61-10-2-110- 72750 VRS Retiree Health Care Credit 2,733.90 3,032.56 3,412.89 1,723.85 3,010.00 3,010.00 .00 32-250-61-10-2-110- 73037 Contractual Services - Other 31,336.62 41,874.14 42,076.15 32,293.20 44,504.00 44,504.00 .00 32-250-61-10-2-110- 73255 Professional Development 600.00 .00 .00 .00 .00 .00 .00 32-250-61-10-2-110- 75530 Travel - Other 503.44 .00 .00 .00 .00 .00 .00 32-250-61-10-2-110- 76435 Supplies - Instructional 87,361.31 63,679.88 153,082.83 20,582.73 136,029.00 136,173.00 144.00 Program 110 - Regular Instruction Totals $446,103.79 $449,725.74 $594,349.51 $227,464.94 $518,777.00 $518,921.00 $144.00 Level 2 - Elementary Totals $446,103.79 $449,725.74 $594,349.51 $227,464.94 $518,777.00 $518,921.00 $144.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 250 - ESEA Title I Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 32-250-61-10-3-110- 73037 Contractual Services - Other 4,169.55 2,830.00 5,899.00 6,424.00 .00 .00 .00 32-250-61-10-3-110- 76435 Supplies - Instructional .00 .00 6,880.00 2,226.00 .00 .00 .00 Program 110 - Regular Instruction Totals $4,169.55 $2,830.00 $12,779.00 $8,650.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $4,169.55 $2,830.00 $12,779.00 $8,650.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $450,273.34 $452,555.74 $607,128.51 $236,114.94 $518,777.00 $518,921.00 $144.00 Function 61 - Instruction Totals $450,273.34 $452,555.74 $607,128.51 $236,114.94 $518,777.00 $518,921.00 $144.00 Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 320 - Vehicle Operation Services 32-250-63-63-9-320- 71170 Compensation-Bus Drivers 7,273.04 4,000.00 4,000.00 .00 3,716.00 3,716.00 .00 32-250-63-63-9-320- 72100 FICA .00 .00 .00 .00 284.00 284.00 .00 Program 320 - Vehicle Operation Services Totals $7,273.04 $4,000.00 $4,000.00 $0.00 $4,000.00 $4,000.00 $0.00 Level 9 - District Wide Totals $7,273.04 $4,000.00 $4,000.00 $0.00 $4,000.00 $4,000.00 $0.00 Sub-Function 63 - Pupil Transportation Totals $7,273.04 $4,000.00 $4,000.00 $0.00 $4,000.00 $4,000.00 $0.00 Function 63 - Pupil Transportation Totals $7,273.04 $4,000.00 $4,000.00 $0.00 $4,000.00 $4,000.00 $0.00 Locations 250 - ESEA Title I Grant Totals $457,546.38 $456,555.74 $611,128.51 $236,114.94 $522,777.00 $522,921.00 $144.00 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 .00 4,800.00 6,400.00 3,200.00 13,900.00 25,067.00 11,167.00 32-270-61-10-2-110- 71520 Compensation-Substitutes .00 .00 4,570.79 .00 .00 .00 .00 32-270-61-10-2-110- 72100 FICA .00 367.20 839.29 244.80 1,033.00 1,918.00 885.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 270 - ESEA II A Teacher Qual Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-270-61-10-2-110- 73225 Professional Development - Conferences 28,402.89 42,053.73 47,875.54 42,688.38 28,173.00 3,959.00 (24,214.00) 32-270-61-10-2-110- 75530 Travel - Other 5,682.44 5,399.28 .00 2,512.47 7,186.00 9,638.00 2,452.00 32-270-61-10-2-110- 76115 Supplies - Training 1,786.94 439.80 1,477.81 226.26 2,220.00 3,962.00 1,742.00 Program 110 - Regular Instruction Totals $35,872.27 $53,060.01 $61,163.43 $48,871.91 $52,512.00 $44,544.00 ($7,968.00) Level 2 - Elementary Totals $35,872.27 $53,060.01 $61,163.43 $48,871.91 $52,512.00 $44,544.00 ($7,968.00) Level 3 - Secondary Program 110 - Regular Instruction 32-270-61-10-3-110- 71120 Compensation-Instructional Salaries .00 1,600.00 1,600.00 800.00 .00 6,267.00 6,267.00 32-270-61-10-3-110- 71520 Compensation-Substitutes .00 .00 1,487.01 .00 .00 .00 .00 32-270-61-10-3-110- 72100 FICA .00 110.40 236.16 61.20 .00 479.00 479.00 32-270-61-10-3-110- 73225 Professional Development - Conferences 17,850.75 17,687.54 15,250.68 23,190.68 14,086.00 21,771.00 7,685.00 32-270-61-10-3-110- 75530 Travel - Other 4,065.95 4,516.86 110.00 2,245.78 3,593.00 4,034.00 441.00 32-270-61-10-3-110- 76115 Supplies - Training 368.39 650.27 233.48 348.57 1,110.00 991.00 (119.00) Program 110 - Regular Instruction Totals $22,285.09 $24,565.07 $18,917.33 $26,646.23 $18,789.00 $33,542.00 $14,753.00 Level 3 - Secondary Totals $22,285.09 $24,565.07 $18,917.33 $26,646.23 $18,789.00 $33,542.00 $14,753.00 Level 4 - Middle Program 110 - Regular Instruction 32-270-61-10-4-110- 71120 Compensation-Instructional Salaries .00 1,600.00 1,600.00 800.00 4,100.00 6,267.00 2,167.00 32-270-61-10-4-110- 71520 Compensation-Substitutes .00 .00 2,340.63 .00 .00 .00 .00 32-270-61-10-4-110- 72100 FICA .00 122.40 301.49 61.20 344.00 479.00 135.00 32-270-61-10-4-110- 73225 Professional Development - Conferences 9,873.53 13,998.67 5,131.67 18,002.89 14,086.00 15,984.00 1,898.00 32-270-61-10-4-110- 75530 Travel - Other 2,998.79 2,858.32 .00 1,212.34 3,593.00 2,830.00 (763.00) FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 270 - ESEA II A Teacher Qual Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 32-270-61-10-4-110- 76115 Supplies - Training 663.29 309.11 684.13 403.17 1,112.00 991.00 (121.00) Program 110 - Regular Instruction Totals $13,535.61 $18,888.50 $10,057.92 $20,479.60 $23,235.00 $26,551.00 $3,316.00 Level 4 - Middle Totals $13,535.61 $18,888.50 $10,057.92 $20,479.60 $23,235.00 $26,551.00 $3,316.00 Sub-Function 10 - Classroom Instruction Totals $71,692.97 $96,513.58 $90,138.68 $95,997.74 $94,536.00 $104,637.00 $10,101.00 Function 61 - Instruction Totals $71,692.97 $96,513.58 $90,138.68 $95,997.74 $94,536.00 $104,637.00 $10,101.00 Locations 270 - ESEA II A Teacher Qual Grant Totals $71,692.97 $96,513.58 $90,138.68 $95,997.74 $94,536.00 $104,637.00 $10,101.00 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 7,630.72 12,524.30 14,022.57 4,579.03 17,927.00 14,260.00 (3,667.00) 32-280-61-10-2-110- 71665 Bonus Payments To Teachers .00 .00 774.00 .00 .00 .00 .00 32-280-61-10-2-110- 72100 FICA 583.77 958.12 1,003.42 248.95 1,371.00 1,091.00 (280.00) 32-280-61-10-2-110- 72220 VRS Hybrid Pension Contribution .00 .00 851.72 912.10 .00 635.00 635.00 32-280-61-10-2-110- 72300 Group Health and Dental Insurance .00 .00 2,596.72 1,907.46 .00 .00 .00 32-280-61-10-2-110- 72400 VRS Group Life Insurance .00 .00 68.67 73.55 .00 .00 .00 32-280-61-10-2-110- 72510 Hybrid Disability Insurance .00 .00 12.19 13.05 .00 .00 .00 32-280-61-10-2-110- 72750 VRS Retiree Health Care Credit .00 .00 61.98 66.40 .00 .00 .00 Program 110 - Regular Instruction Totals $8,214.49 $13,482.42 $19,391.27 $7,800.54 $19,298.00 $15,986.00 ($3,312.00) Program 129 - Immigrant Children & Youth 32-280-61-10-2-129- 71120 Compensation-Instructional Salaries 570.00 2,580.00 1,640.00 610.00 .00 .00 .00 32-280-61-10-2-129- 72100 FICA 43.60 197.37 125.47 46.68 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 280 - ESEA III A Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 129 - Immigrant Children & Youth Program 129 - Immigrant Children & Youth Totals $613.60 $2,777.37 $1,765.47 $656.68 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $8,828.09 $16,259.79 $21,156.74 $8,457.22 $19,298.00 $15,986.00 ($3,312.00) Sub-Function 10 - Classroom Instruction Totals $8,828.09 $16,259.79 $21,156.74 $8,457.22 $19,298.00 $15,986.00 ($3,312.00) Function 61 - Instruction Totals $8,828.09 $16,259.79 $21,156.74 $8,457.22 $19,298.00 $15,986.00 ($3,312.00) Locations 280 - ESEA III A Grant Totals $8,828.09 $16,259.79 $21,156.74 $8,457.22 $19,298.00 $15,986.00 ($3,312.00) 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 8,502.68 10,973.46 25,643.58 31,633.37 16,998.00 31,504.00 14,506.00 32-300-61-10-2-120- 71151 Compensation-Instructional Asst 213,292.42 221,388.45 232,460.44 136,251.05 224,468.00 251,533.00 27,065.00 32-300-61-10-2-120- 71665 Bonus Payments To Teachers .00 .00 21,672.00 .00 .00 .00 .00 32-300-61-10-2-120- 72100 FICA 14,878.02 16,215.87 20,030.94 12,160.24 18,472.00 22,970.00 4,498.00 32-300-61-10-2-120- 72210 VRS Pension Contribution 6,937.45 8,405.90 8,608.56 3,132.15 37,307.00 7,500.00 (29,807.00) 32-300-61-10-2-120- 72220 VRS Hybrid Pension Contribution 18,507.54 17,847.53 23,057.40 18,181.01 17,940.00 37,901.00 19,961.00 32-300-61-10-2-120- 72300 Group Health and Dental Insurance 57,399.88 44,202.02 39,168.08 18,249.20 60,000.00 44,280.00 (15,720.00) 32-300-61-10-2-120- 72400 VRS Group Life Insurance 2,125.77 2,339.40 2,686.64 1,817.76 3,008.00 3,860.00 852.00 32-300-61-10-2-120- 72510 Hybrid Disability Insurance 317.66 260.63 387.41 303.01 .00 620.00 620.00 32-300-61-10-2-120- 72750 VRS Retiree Health Care Credit 1,947.16 2,042.93 2,364.58 1,634.45 2,716.00 3,710.00 994.00 32-300-61-10-2-120- 72800 Termination Pay for Vac/Sick Leave .00 .00 1,060.00 .00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 300 - Flow Thru Title VI B Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 32-300-61-10-2-120- 73037 Contractual Services - Other 9,222.75 6,227.08 13,290.90 7,956.96 26,904.00 .00 (26,904.00) 32-300-61-10-2-120- 73305 Set Aside Funds .00 .00 .00 .00 1,271.00 1,271.00 .00 32-300-61-10-2-120- 76045 Furniture and Equip <$5,000 69.99 540.22 .00 .00 .00 .00 .00 32-300-61-10-2-120- 76435 Supplies - Instructional 9,339.14 5,053.27 5,217.23 3,234.85 4,000.00 .00 (4,000.00) Program 120 - Special Education Totals $342,540.46 $335,496.76 $395,647.76 $234,554.05 $413,084.00 $405,149.00 ($7,935.00) Level 2 - Elementary Totals $342,540.46 $335,496.76 $395,647.76 $234,554.05 $413,084.00 $405,149.00 ($7,935.00) Level 3 - Secondary Program 120 - Special Education 32-300-61-10-3-120- 71120 Compensation-Instructional Salaries 29,768.05 33,826.55 24,426.89 5,316.44 57,497.00 12,340.00 (45,157.00) 32-300-61-10-3-120- 71151 Compensation-Instructional Asst 51,868.60 50,218.84 51,030.25 18,119.40 51,472.00 43,570.00 (7,902.00) 32-300-61-10-3-120- 71665 Bonus Payments To Teachers .00 .00 4,644.00 .00 .00 .00 .00 32-300-61-10-3-120- 72100 FICA 6,190.71 6,429.41 6,011.95 1,792.87 8,335.00 4,277.00 (4,058.00) 32-300-61-10-3-120- 72210 VRS Pension Contribution 7,781.10 5,496.50 6,123.34 3,578.80 8,555.00 8,555.00 .00 32-300-61-10-3-120- 72220 VRS Hybrid Pension Contribution .00 2,339.20 2,610.50 .00 2,340.00 .00 (2,340.00) 32-300-61-10-3-120- 72300 Group Health and Dental Insurance 6,009.52 .00 4,671.20 .00 8,279.00 .00 (8,279.00) 32-300-61-10-3-120- 72400 VRS Group Life Insurance 650.00 654.60 704.20 288.55 690.00 690.00 .00 32-300-61-10-3-120- 72510 Hybrid Disability Insurance .00 35.50 37.39 .00 .00 .00 .00 32-300-61-10-3-120- 72750 VRS Retiree Health Care Credit 595.40 599.60 635.80 260.55 623.00 623.00 .00 32-300-61-10-3-120- 73037 Contractual Services - Other 5,435.25 5,586.22 3,377.90 2,110.87 .00 .00 .00 32-300-61-10-3-120- 76435 Supplies - Instructional 514.54 43.78 .00 902.14 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 300 - Flow Thru Title VI B Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 120 - Special Education 32-300-61-10-3-120- 76901 Non-Comp Exp - Grant Prior Year Carryover 2,930.25 .00 .00 .00 .00 .00 .00 Program 120 - Special Education Totals $111,743.42 $105,230.20 $104,273.42 $32,369.62 $137,791.00 $70,055.00 ($67,736.00) Level 3 - Secondary Totals $111,743.42 $105,230.20 $104,273.42 $32,369.62 $137,791.00 $70,055.00 ($67,736.00) Level 4 - Middle Program 120 - Special Education 32-300-61-10-4-120- 71120 Compensation-Instructional Salaries 159,149.51 155,574.01 165,779.66 76,340.58 112,244.00 177,192.00 64,948.00 32-300-61-10-4-120- 71151 Compensation-Instructional Asst 51,860.54 53,698.03 56,573.64 27,691.28 53,598.00 55,440.00 1,842.00 32-300-61-10-4-120- 71665 Bonus Payments To Teachers .00 .00 9,288.00 .00 .00 .00 .00 32-300-61-10-4-120- 72100 FICA 14,997.84 14,724.60 16,143.54 7,643.82 12,687.00 17,796.00 5,109.00 32-300-61-10-4-120- 72210 VRS Pension Contribution 21,668.06 22,206.60 15,774.23 8,615.60 27,563.00 17,350.00 (10,213.00) 32-300-61-10-4-120- 72220 VRS Hybrid Pension Contribution 9,164.60 9,449.32 18,330.17 9,805.65 7,850.00 19,610.00 11,760.00 32-300-61-10-4-120- 72300 Group Health and Dental Insurance 35,987.68 37,420.88 44,543.04 18,063.84 21,365.00 28,709.00 7,344.00 32-300-61-10-4-120- 72400 VRS Group Life Insurance 2,575.92 2,644.70 2,749.66 1,485.20 2,222.00 2,982.00 760.00 32-300-61-10-4-120- 72510 Hybrid Disability Insurance 157.80 143.40 262.48 140.40 .00 290.00 290.00 32-300-61-10-4-120- 72750 VRS Retiree Health Care Credit 2,359.62 2,422.70 2,482.86 1,341.15 2,006.00 2,680.00 674.00 32-300-61-10-4-120- 73037 Contractual Services - Other 2,530.00 4,467.55 4,268.75 3,679.87 .00 .00 .00 32-300-61-10-4-120- 73305 Set Aside Funds 250.00 .00 .00 .00 .00 .00 .00 32-300-61-10-4-120- 76435 Supplies - Instructional 2,671.42 1,207.23 1,020.87 .00 .00 .00 .00 Program 120 - Special Education Totals $303,372.99 $303,959.02 $337,216.90 $154,807.39 $239,535.00 $322,049.00 $82,514.00 Level 4 - Middle Totals $303,372.99 $303,959.02 $337,216.90 $154,807.39 $239,535.00 $322,049.00 $82,514.00 Sub-Function 10 - Classroom Instruction Totals $757,656.87 $744,685.98 $837,138.08 $421,731.06 $790,410.00 $797,253.00 $6,843.00 Function 61 - Instruction Totals $757,656.87 $744,685.98 $837,138.08 $421,731.06 $790,410.00 $797,253.00 $6,843.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 300 - Flow Thru Title VI B Grant Totals $757,656.87 $744,685.98 $837,138.08 $421,731.06 $790,410.00 $797,253.00 $6,843.00 Locations 310 - Perkins Vocational Ed Grant Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 130 - Vocational 32-310-61-10-3-130- 71120 Compensation-Instructional Salaries .00 6,000.00 2,814.05 931.36 6,000.00 6,000.00 .00 32-310-61-10-3-130- 71665 Bonus Payments To Teachers .00 .00 774.00 .00 .00 .00 .00 32-310-61-10-3-130- 72100 FICA .00 565.66 274.48 71.25 1,530.00 1,530.00 .00 32-310-61-10-3-130- 73037 Contractual Services - Other 14,396.44 11,378.36 8,637.41 16,889.00 10,464.00 20,464.00 10,000.00 32-310-61-10-3-130- 75530 Travel - Other 1,968.12 .00 .00 .00 .00 .00 .00 32-310-61-10-3-130- 76435 Supplies - Instructional 28,106.10 24,934.22 29,248.19 6,274.06 17,396.00 18,859.00 1,463.00 Program 130 - Vocational Totals $44,470.66 $42,878.24 $41,748.13 $24,165.67 $35,390.00 $46,853.00 $11,463.00 Level 3 - Secondary Totals $44,470.66 $42,878.24 $41,748.13 $24,165.67 $35,390.00 $46,853.00 $11,463.00 Level 4 - Middle Program 130 - Vocational 32-310-61-10-4-130- 73037 Contractual Services - Other 693.76 1,813.56 423.50 .00 5,836.00 .00 (5,836.00) 32-310-61-10-4-130- 76435 Supplies - Instructional 3,713.18 14,207.08 12,187.26 4,606.18 11,326.00 10,000.00 (1,326.00) Program 130 - Vocational Totals $4,406.94 $16,020.64 $12,610.76 $4,606.18 $17,162.00 $10,000.00 ($7,162.00) Level 4 - Middle Totals $4,406.94 $16,020.64 $12,610.76 $4,606.18 $17,162.00 $10,000.00 ($7,162.00) Sub-Function 10 - Classroom Instruction Totals $48,877.60 $58,898.88 $54,358.89 $28,771.85 $52,552.00 $56,853.00 $4,301.00 Function 61 - Instruction Totals $48,877.60 $58,898.88 $54,358.89 $28,771.85 $52,552.00 $56,853.00 $4,301.00 Locations 310 - Perkins Vocational Ed Grant Totals $48,877.60 $58,898.88 $54,358.89 $28,771.85 $52,552.00 $56,853.00 $4,301.00 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- 73182 Repair/Maint - Other Contracted - West .00 .00 16,999.00 .00 .00 .00 .00 32-340-64-64-2-460- 73183 Repair/Maint - Other Contracted - East 12,492.00 .00 .00 .00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 340 - School Security Grant Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 2 - Elementary Program 460 - Security Services Program 460 - Security Services Totals $12,492.00 $0.00 $16,999.00 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $12,492.00 $0.00 $16,999.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Program 460 - Security Services 32-340-64-64-3-460- 73180 Repair/Maint - Other Contracted 30,300.00 .00 .00 .00 .00 .00 .00 Program 460 - Security Services Totals $30,300.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $30,300.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Program 460 - Security Services 32-340-64-64-4-460- 73180 Repair/Maint - Other Contracted .00 .00 .00 17,490.00 .00 .00 .00 Program 460 - Security Services Totals $0.00 $0.00 $0.00 $17,490.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $0.00 $17,490.00 $0.00 $0.00 $0.00 Sub-Function 64 - Operation & Maintenance Totals $42,792.00 $0.00 $16,999.00 $17,490.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Totals $42,792.00 $0.00 $16,999.00 $17,490.00 $0.00 $0.00 $0.00 Locations 340 - School Security Grant Totals $42,792.00 $0.00 $16,999.00 $17,490.00 $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 102,721.08 105,946.08 89,130.90 47,301.25 111,244.00 119,199.00 7,955.00 32-400-61-10-8-180- 71151 Compensation-Instructional Asst .00 .00 .00 .00 2,175.00 49,000.00 46,825.00 32-400-61-10-8-180- 71665 Bonus Payments To Teachers .00 .00 3,096.00 .00 .00 .00 .00 32-400-61-10-8-180- 72100 FICA 7,787.81 8,004.02 7,623.67 3,566.79 9,096.00 12,867.00 3,771.00 32-400-61-10-8-180- 72210 VRS Pension Contribution 16,106.70 16,612.30 15,642.75 9,433.75 19,761.00 27,955.00 8,194.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 400 - VA Preschool Initiative Grants Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 32-400-61-10-8-180- 72300 Group Health and Dental Insurance 6,009.52 5,975.76 5,069.08 3,652.94 14,000.00 6,316.00 (7,684.00) 32-400-61-10-8-180- 72400 VRS Group Life Insurance 1,345.70 1,387.90 1,144.46 760.60 1,593.00 2,254.00 661.00 32-400-61-10-8-180- 72750 VRS Retiree Health Care Credit 1,232.70 1,271.30 1,033.46 686.80 1,439.00 2,035.00 596.00 32-400-61-10-8-180- 73037 Contractual Services - Other .00 3,975.89 3,975.89 .00 .00 .00 .00 32-400-61-10-8-180- 73255 Professional Development (204.12).00 .00 230.00 .00 500.00 500.00 32-400-61-10-8-180- 76435 Supplies - Instructional 4,156.61 3,934.75 6,032.79 6,980.27 .00 597.00 597.00 Program 180 - Pre-K Non- Sp Ed Totals $139,156.00 $147,108.00 $132,749.00 $72,612.40 $159,308.00 $220,723.00 $61,415.00 Level 8 - Pre-K Totals $139,156.00 $147,108.00 $132,749.00 $72,612.40 $159,308.00 $220,723.00 $61,415.00 Sub-Function 10 - Classroom Instruction Totals $139,156.00 $147,108.00 $132,749.00 $72,612.40 $159,308.00 $220,723.00 $61,415.00 Function 61 - Instruction Totals $139,156.00 $147,108.00 $132,749.00 $72,612.40 $159,308.00 $220,723.00 $61,415.00 Locations 400 - VA Preschool Initiative Grants Totals $139,156.00 $147,108.00 $132,749.00 $72,612.40 $159,308.00 $220,723.00 $61,415.00 Locations 410 - Health Profession Opportunity Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 7 - Adult Program 170 - Adult 32-410-61-10-7-170- 71120 Compensation-Instructional Salaries 20,912.50 17,462.50 8,325.00 275.00 .00 .00 .00 32-410-61-10-7-170- 71150 Compensation-Clerical 2,786.81 .00 .00 .00 .00 .00 .00 32-410-61-10-7-170- 72100 FICA 1,813.03 1,335.91 636.86 21.04 .00 .00 .00 Program 170 - Adult Totals $25,512.34 $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 Level 7 - Adult Totals $25,512.34 $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $25,512.34 $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $25,512.34 $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 Locations 410 - Health Profession Opportunity Totals $25,512.34 $18,798.41 $8,961.86 $296.04 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 420 - PBIS of the VTSS Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-420-61-10-2-110- 71120 Compensation-Instructional Salaries 5,357.15 3,656.62 3,400.21 6,000.85 .00 .00 .00 32-420-61-10-2-110- 72100 FICA 409.98 279.72 260.11 459.22 .00 .00 .00 32-420-61-10-2-110- 75530 Travel - Other .00 .00 .00 4,200.00 .00 .00 .00 32-420-61-10-2-110- 76435 Supplies - Instructional .00 .00 3,708.09 442.34 .00 .00 .00 Program 110 - Regular Instruction Totals $5,767.13 $3,936.34 $7,368.41 $11,102.41 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $5,767.13 $3,936.34 $7,368.41 $11,102.41 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-420-61-10-4-110- 71120 Compensation-Instructional Salaries 2,082.92 1,375.16 800.00 534.87 .00 .00 .00 32-420-61-10-4-110- 72100 FICA 159.33 105.22 61.20 40.92 .00 .00 .00 32-420-61-10-4-110- 73205 Software Licensing Fees 1,750.00 2,041.20 .00 .00 .00 .00 .00 32-420-61-10-4-110- 75530 Travel - Other 5,094.52 986.63 .00 .00 .00 .00 .00 32-420-61-10-4-110- 76435 Supplies - Instructional 4,996.55 13,363.15 10,665.51 651.71 .00 .00 .00 32-420-61-10-4-110- 76901 Non-Comp Exp - Grant Prior Year Carryover 5,317.00 203.25 .00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $19,400.32 $18,074.61 $11,526.71 $1,227.50 $0.00 $0.00 $0.00 Level 4 - Middle Totals $19,400.32 $18,074.61 $11,526.71 $1,227.50 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $25,167.45 $22,010.95 $18,895.12 $12,329.91 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $25,167.45 $22,010.95 $18,895.12 $12,329.91 $0.00 $0.00 $0.00 Locations 420 - PBIS of the VTSS Totals $25,167.45 $22,010.95 $18,895.12 $12,329.91 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 440 - Student Supp & Acad Achievement Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-440-61-10-2-110- 73037 Contractual Services - Other .00 920.00 .00 .00 .00 .00 .00 32-440-61-10-2-110- 76435 Supplies - Instructional 23,392.35 20,287.56 12,466.60 6,590.00 13,461.00 13,461.00 .00 Program 110 - Regular Instruction Totals $23,392.35 $21,207.56 $12,466.60 $6,590.00 $13,461.00 $13,461.00 $0.00 Level 2 - Elementary Totals $23,392.35 $21,207.56 $12,466.60 $6,590.00 $13,461.00 $13,461.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-440-61-10-4-110- 73037 Contractual Services - Other 2,763.50 1,700.00 17,001.52 12,723.48 19,825.00 19,825.00 .00 32-440-61-10-4-110- 76435 Supplies - Instructional .00 4,218.00 4,345.94 .00 3,703.00 3,703.00 .00 Program 110 - Regular Instruction Totals $2,763.50 $5,918.00 $21,347.46 $12,723.48 $23,528.00 $23,528.00 $0.00 Program 150 - Other 32-440-61-10-4-150- 71620 Compensation-Extracurricular Supplements 3,126.00 4,168.00 3,126.00 2,084.00 4,168.00 4,168.00 .00 32-440-61-10-4-150- 72100 FICA 239.14 318.84 239.10 159.40 319.00 319.00 .00 Program 150 - Other Totals $3,365.14 $4,486.84 $3,365.10 $2,243.40 $4,487.00 $4,487.00 $0.00 Level 4 - Middle Totals $6,128.64 $10,404.84 $24,712.56 $14,966.88 $28,015.00 $28,015.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $29,520.99 $31,612.40 $37,179.16 $21,556.88 $41,476.00 $41,476.00 $0.00 Function 61 - Instruction Totals $29,520.99 $31,612.40 $37,179.16 $21,556.88 $41,476.00 $41,476.00 $0.00 Locations 440 - Student Supp & Acad Achievement Totals $29,520.99 $31,612.40 $37,179.16 $21,556.88 $41,476.00 $41,476.00 $0.00 Locations 460 - Year Round School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 6 - Summer Program 160 - Summer 32-460-61-10-6-160- 71120 Compensation-Instructional Salaries .00 .00 34,000.00 .00 .00 .00 .00 32-460-61-10-6-160- 71520 Compensation-Substitutes .00 3,619.93 .00 .00 .00 .00 .00 32-460-61-10-6-160- 72100 FICA .00 276.91 2,601.00 .00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 460 - Year Round School Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 6 - Summer Program 160 - Summer 32-460-61-10-6-160- 73037 Contractual Services - Other .00 8,000.00 .00 .00 .00 .00 .00 32-460-61-10-6-160- 76435 Supplies - Instructional .00 557.31 .00 502.96 .00 .00 .00 Program 160 - Summer Totals $0.00 $12,454.15 $36,601.00 $502.96 $0.00 $0.00 $0.00 Program 161 - Summer Startup 32-460-61-10-6-161- 71120 Compensation-Instructional Salaries .00 .00 3,456.00 109,626.07 .00 .00 .00 32-460-61-10-6-161- 72100 FICA .00 .00 264.39 9,836.70 .00 .00 .00 32-460-61-10-6-161- 73037 Contractual Services - Other .00 .00 1,612.50 11,615.89 10,000.00 .00 (10,000.00) 32-460-61-10-6-161- 76435 Supplies - Instructional .00 .00 58,353.66 106,179.64 240,000.00 .00 (240,000.00) Program 161 - Summer Startup Totals $0.00 $0.00 $63,686.55 $237,258.30 $250,000.00 $0.00 ($250,000.00) Program 162 - Summer Startup Yr 2 32-460-61-10-6-162- 71120 Compensation-Instructional Salaries .00 .00 .00 652.50 .00 .00 .00 32-460-61-10-6-162- 72100 FICA .00 .00 .00 49.92 .00 .00 .00 32-460-61-10-6-162- 73037 Contractual Services - Other .00 .00 .00 5,998.00 .00 .00 .00 32-460-61-10-6-162- 76435 Supplies - Instructional .00 .00 .00 34,651.84 .00 .00 .00 Program 162 - Summer Startup Yr 2 Totals $0.00 $0.00 $0.00 $41,352.26 $0.00 $0.00 $0.00 Level 6 - Summer Totals $0.00 $12,454.15 $100,287.55 $279,113.52 $250,000.00 $0.00 ($250,000.00) Sub-Function 10 - Classroom Instruction Totals $0.00 $12,454.15 $100,287.55 $279,113.52 $250,000.00 $0.00 ($250,000.00) Function 61 - Instruction Totals $0.00 $12,454.15 $100,287.55 $279,113.52 $250,000.00 $0.00 ($250,000.00) Locations 460 - Year Round School Totals $0.00 $12,454.15 $100,287.55 $279,113.52 $250,000.00 $0.00 ($250,000.00) FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 470 - Reentry Employment Opportunity Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 7 - Adult Program 170 - Adult 32-470-61-10-7-170- 71120 Compensation-Instructional Salaries .00 .00 806.25 .00 .00 .00 .00 32-470-61-10-7-170- 72100 FICA .00 .00 61.67 .00 .00 .00 .00 Program 170 - Adult Totals $0.00 $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Totals $0.00 $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 Locations 470 - Reentry Employment Opportunity Totals $0.00 $0.00 $867.92 $0.00 $0.00 $0.00 $0.00 Locations 480 - CARES Act Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-480-61-10-2-110- 71520 Compensation-Substitutes .00 .00 47,485.73 .00 10,000.00 .00 (10,000.00) 32-480-61-10-2-110- 72100 FICA .00 .00 3,632.63 .00 .00 .00 .00 32-480-61-10-2-110- 76015 Allotment .00 .00 886.45 .00 .00 .00 .00 32-480-61-10-2-110- 76045 Furniture and Equip <$5,000 .00 .00 14,919.40 36,091.09 .00 .00 .00 32-480-61-10-2-110- 76365 Reading .00 .00 82.67 .00 .00 .00 .00 32-480-61-10-2-110- 76500 Supplies - Third Grade .00 .00 18.00 .00 .00 .00 .00 32-480-61-10-2-110- 76505 Supplies - Fourth Grade .00 .00 39.96 .00 .00 .00 .00 32-480-61-10-2-110- 76510 Supplies - Fifth Grade .00 .00 90.94 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $67,155.78 $36,091.09 $10,000.00 $0.00 ($10,000.00) Program 120 - Special Education 32-480-61-10-2-120- 71120 Compensation-Instructional Salaries .00 .00 499.87 .00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 480 - CARES Act Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 32-480-61-10-2-120- 71146 Compensation - ELL .00 .00 123.75 .00 .00 .00 .00 32-480-61-10-2-120- 72100 FICA .00 .00 47.71 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $671.33 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $67,827.11 $36,091.09 $10,000.00 $0.00 ($10,000.00) Level 3 - Secondary Program 110 - Regular Instruction 32-480-61-10-3-110- 71120 Compensation-Instructional Salaries .00 .00 15,211.02 .00 .00 .00 .00 32-480-61-10-3-110- 71520 Compensation-Substitutes .00 .00 4,269.23 .00 10,000.00 .00 (10,000.00) 32-480-61-10-3-110- 72100 FICA .00 .00 1,491.04 .00 .00 .00 .00 32-480-61-10-3-110- 72220 VRS Hybrid Pension Contribution .00 .00 2,143.98 .00 .00 .00 .00 32-480-61-10-3-110- 72400 VRS Group Life Insurance .00 .00 172.86 .00 .00 .00 .00 32-480-61-10-3-110- 72510 Hybrid Disability Insurance .00 .00 30.69 .00 .00 .00 .00 32-480-61-10-3-110- 72750 VRS Retiree Health Care Credit .00 .00 156.09 .00 .00 .00 .00 32-480-61-10-3-110- 76015 Allotment .00 .00 3,660.77 .00 .00 .00 .00 32-480-61-10-3-110- 76170 Band .00 .00 12.99 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $27,148.67 $0.00 $10,000.00 $0.00 ($10,000.00) Program 120 - Special Education 32-480-61-10-3-120- 71146 Compensation - ELL .00 .00 236.25 .00 .00 .00 .00 32-480-61-10-3-120- 72100 FICA .00 .00 18.07 .00 .00 .00 .00 32-480-61-10-3-120- 76431 Special Ed - General .00 .00 96.65 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $350.97 $0.00 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 480 - CARES Act Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 150 - Other 32-480-61-10-3-150- 76030 Athletics/Athletic Equipment <$5,000 .00 .00 6,981.01 .00 .00 .00 .00 Program 150 - Other Totals $0.00 $0.00 $6,981.01 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $34,480.65 $0.00 $10,000.00 $0.00 ($10,000.00) Level 4 - Middle Program 110 - Regular Instruction 32-480-61-10-4-110- 71520 Compensation-Substitutes .00 .00 660.02 .00 10,000.00 .00 (10,000.00) 32-480-61-10-4-110- 71522 Compensation-REWIP Retirees .00 .00 61.40 .00 .00 .00 .00 32-480-61-10-4-110- 72100 FICA .00 .00 55.19 .00 .00 .00 .00 32-480-61-10-4-110- 76015 Allotment .00 .00 425.80 .00 .00 .00 .00 32-480-61-10-4-110- 76135 Art Supplies and Equipment <$5,000 .00 .00 179.49 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $1,381.90 $0.00 $10,000.00 $0.00 ($10,000.00) Program 120 - Special Education 32-480-61-10-4-120- 71146 Compensation - ELL .00 .00 123.75 .00 .00 .00 .00 32-480-61-10-4-120- 72100 FICA .00 .00 9.47 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $133.22 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $1,515.12 $0.00 $10,000.00 $0.00 ($10,000.00) Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $103,822.88 $36,091.09 $30,000.00 $0.00 ($30,000.00) Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 32-480-61-21-2-110- 76195 Career Education .00 .00 103.84 .00 .00 .00 .00 32-480-61-21-2-110- 76285 Guidance .00 .00 163.87 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $267.71 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $267.71 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Totals $0.00 $0.00 $267.71 $0.00 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 480 - CARES Act Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 32-480-61-41-2-110- 73160 Repair/Maint - School Office Equipment .00 .00 59.49 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $59.49 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $59.49 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Program 110 - Regular Instruction 32-480-61-41-3-110- 76230 Commencement .00 .00 4,375.00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $4,375.00 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $4,375.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 41 - Admin. Principals Office Totals $0.00 $0.00 $4,434.49 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $0.00 $108,525.08 $36,091.09 $30,000.00 $0.00 ($30,000.00) Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 211 - Board Services 32-480-62-62-9-211- 75802 Dues .00 .00 .00 5,000.00 .00 .00 .00 Program 211 - Board Services Totals $0.00 $0.00 $0.00 $5,000.00 $0.00 $0.00 $0.00 Program 222 - Health Services 32-480-62-62-9-222- 71131 Compensation-School Nurses .00 .00 38,321.98 25,384.16 50,000.00 .00 (50,000.00) 32-480-62-62-9-222- 72100 FICA .00 .00 2,936.26 1,945.72 .00 .00 .00 32-480-62-62-9-222- 72210 VRS Pension Contribution .00 .00 4,843.80 4,496.55 .00 .00 .00 32-480-62-62-9-222- 72300 Group Health and Dental Insurance .00 .00 265.60 166.00 .00 .00 .00 32-480-62-62-9-222- 72400 VRS Group Life Insurance .00 .00 390.54 362.55 .00 .00 .00 32-480-62-62-9-222- 72750 VRS Retiree Health Care Credit .00 .00 352.62 327.35 .00 .00 .00 32-480-62-62-9-222- 73115 Printing Services .00 .00 72.00 360.00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 480 - CARES Act Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 32-480-62-62-9-222- 76100 Supplies - Nursing .00 .00 681.80 .00 .00 .00 .00 Program 222 - Health Services Totals $0.00 $0.00 $47,864.60 $33,042.33 $50,000.00 $0.00 ($50,000.00) Level 9 - District Wide Totals $0.00 $0.00 $47,864.60 $38,042.33 $50,000.00 $0.00 ($50,000.00) Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $0.00 $47,864.60 $38,042.33 $50,000.00 $0.00 ($50,000.00) Function 62 - Administration, Attend. & Health Totals $0.00 $0.00 $47,864.60 $38,042.33 $50,000.00 $0.00 ($50,000.00) Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 320 - Vehicle Operation Services 32-480-63-63-9-320- 71170 Compensation-Bus Drivers .00 .00 15,245.09 5,858.11 20,000.00 .00 (20,000.00) 32-480-63-63-9-320- 72100 FICA .00 .00 1,131.76 424.67 .00 .00 .00 32-480-63-63-9-320- 72220 VRS Hybrid Pension Contribution .00 .00 146.08 154.10 .00 .00 .00 32-480-63-63-9-320- 72300 Group Health and Dental Insurance .00 .00 4,303.51 3,002.10 .00 .00 .00 32-480-63-63-9-320- 72400 VRS Group Life Insurance .00 .00 85.13 89.80 .00 .00 .00 32-480-63-63-9-320- 72510 Hybrid Disability Insurance .00 .00 33.54 35.40 .00 .00 .00 32-480-63-63-9-320- 72750 VRS Retiree Health Care Credit .00 .00 43.20 75.75 .00 .00 .00 32-480-63-63-9-320- 76110 Supplies - Operational .00 .00 4,153.36 345.76 .00 .00 .00 Program 320 - Vehicle Operation Services Totals $0.00 $0.00 $25,141.67 $9,985.69 $20,000.00 $0.00 ($20,000.00) Program 330 - Transportation Monitoring Svcs 32-480-63-63-9-330- 71520 Compensation-Substitutes .00 .00 171.74 .00 .00 .00 .00 32-480-63-63-9-330- 72100 FICA .00 .00 13.13 .00 .00 .00 .00 Program 330 - Transportation Monitoring Svcs Totals $0.00 $0.00 $184.87 $0.00 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 480 - CARES Act Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Totals $0.00 $0.00 $25,326.54 $9,985.69 $20,000.00 $0.00 ($20,000.00) Sub-Function 63 - Pupil Transportation Totals $0.00 $0.00 $25,326.54 $9,985.69 $20,000.00 $0.00 ($20,000.00) Function 63 - Pupil Transportation Totals $0.00 $0.00 $25,326.54 $9,985.69 $20,000.00 $0.00 ($20,000.00) Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 32-480-64-64-9-420- 71190 Compensation-Custodians .00 .00 15,671.38 13,825.64 30,000.00 .00 (30,000.00) 32-480-64-64-9-420- 71200 Compensation-OT .00 .00 247.11 281.84 .00 .00 .00 32-480-64-64-9-420- 72100 FICA .00 .00 984.35 851.47 .00 .00 .00 32-480-64-64-9-420- 72220 VRS Hybrid Pension Contribution .00 .00 429.91 483.63 .00 .00 .00 32-480-64-64-9-420- 72300 Group Health and Dental Insurance .00 .00 4,067.63 4,251.56 .00 .00 .00 32-480-64-64-9-420- 72400 VRS Group Life Insurance .00 .00 172.40 185.15 .00 .00 .00 32-480-64-64-9-420- 72510 Hybrid Disability Insurance .00 .00 67.95 72.94 .00 .00 .00 32-480-64-64-9-420- 72750 VRS Retiree Health Care Credit .00 .00 87.48 156.10 .00 .00 .00 32-480-64-64-9-420- 73180 Repair/Maint - Other Contracted .00 .00 180.00 .00 .00 .00 .00 32-480-64-64-9-420- 74900 Building Maintenance -City .00 .00 11,137.80 .00 .00 .00 .00 32-480-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 .00 .00 4,942.74 .00 10,000.00 .00 (10,000.00) 32-480-64-64-9-420- 76110 Supplies - Operational .00 .00 78,800.38 18,466.95 10,000.00 .00 (10,000.00) Program 420 - Building Services Totals $0.00 $0.00 $116,789.13 $38,575.28 $50,000.00 $0.00 ($50,000.00) Level 9 - District Wide Totals $0.00 $0.00 $116,789.13 $38,575.28 $50,000.00 $0.00 ($50,000.00) Sub-Function 64 - Operation & Maintenance Totals $0.00 $0.00 $116,789.13 $38,575.28 $50,000.00 $0.00 ($50,000.00) Function 64 - Operation & Maintenance Totals $0.00 $0.00 $116,789.13 $38,575.28 $50,000.00 $0.00 ($50,000.00) FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 480 - CARES Act Function 68 - Technology Sub-Function 21 - Student Guidance Level 9 - District Wide Program 800 - Technology 32-480-68-21-9-800- 73205 Software Licensing Fees .00 .00 .00 19,500.00 .00 .00 .00 Program 800 - Technology Totals $0.00 $0.00 $0.00 $19,500.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $19,500.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Totals $0.00 $0.00 $0.00 $19,500.00 $0.00 $0.00 $0.00 Function 68 - Technology Totals $0.00 $0.00 $0.00 $19,500.00 $0.00 $0.00 $0.00 Locations 480 - CARES Act Totals $0.00 $0.00 $298,505.35 $142,194.39 $150,000.00 $0.00 ($150,000.00) Locations 490 - Coronavirus Relief (CRF) 21.019 Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-490-61-10-2-110- 71151 Compensation-Instructional Asst .00 .00 1,054.81 .00 .00 .00 .00 32-490-61-10-2-110- 71520 Compensation-Substitutes .00 .00 22,640.94 .00 .00 .00 .00 32-490-61-10-2-110- 71522 Compensation-REWIP Retirees .00 .00 4,221.93 .00 .00 .00 .00 32-490-61-10-2-110- 72100 FICA .00 .00 2,083.93 .00 .00 .00 .00 32-490-61-10-2-110- 72600 Unemployment Compensation .00 .00 2,771.53 .00 .00 .00 .00 32-490-61-10-2-110- 73154 Repair & Maint - PE Equipment .00 .00 43.20 .00 .00 .00 .00 32-490-61-10-2-110- 76015 Allotment .00 .00 13,695.15 .00 .00 .00 .00 32-490-61-10-2-110- 76045 Furniture and Equip <$5,000 .00 .00 7,272.54 .00 .00 .00 .00 32-490-61-10-2-110- 76135 Art Supplies and Equipment <$5,000 .00 .00 44.99 .00 .00 .00 .00 32-490-61-10-2-110- 76250 Enrichment .00 .00 1,084.98 .00 .00 .00 .00 32-490-61-10-2-110- 76360 Physical Education .00 .00 146.51 .00 .00 .00 .00 32-490-61-10-2-110- 76365 Reading .00 .00 223.62 .00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-490-61-10-2-110- 76485 Supplies - Kindergarten .00 .00 87.29 .00 .00 .00 .00 32-490-61-10-2-110- 76490 Supplies - First Grade .00 .00 393.51 .00 .00 .00 .00 32-490-61-10-2-110- 76495 Supplies - Second Grade .00 .00 325.62 .00 .00 .00 .00 32-490-61-10-2-110- 76500 Supplies - Third Grade .00 .00 146.27 .00 .00 .00 .00 32-490-61-10-2-110- 76505 Supplies - Fourth Grade .00 .00 119.39 .00 .00 .00 .00 32-490-61-10-2-110- 76510 Supplies - Fifth Grade .00 .00 100.90 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $56,457.11 $0.00 $0.00 $0.00 $0.00 Program 115 - Testing 32-490-61-10-2-115- 76455 Testing Materials-Assessment .00 .00 47.40 .00 .00 .00 .00 Program 115 - Testing Totals $0.00 $0.00 $47.40 $0.00 $0.00 $0.00 $0.00 Program 120 - Special Education 32-490-61-10-2-120- 71146 Compensation - ELL .00 .00 2,880.00 .00 .00 .00 .00 32-490-61-10-2-120- 72100 FICA .00 .00 220.33 .00 .00 .00 .00 32-490-61-10-2-120- 72600 Unemployment Compensation .00 .00 1,166.64 .00 .00 .00 .00 32-490-61-10-2-120- 76390 Sp Ed LD .00 .00 50.00 .00 .00 .00 .00 32-490-61-10-2-120- 76410 Sp Ed ID .00 .00 25.00 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $4,341.97 $0.00 $0.00 $0.00 $0.00 Program 140 - Gifted 32-490-61-10-2-140- 76280 Gifted .00 .00 361.22 .00 .00 .00 .00 Program 140 - Gifted Totals $0.00 $0.00 $361.22 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $61,207.70 $0.00 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 32-490-61-10-3-110- 71520 Compensation-Substitutes .00 .00 13,396.56 .00 .00 .00 .00 32-490-61-10-3-110- 71522 Compensation-REWIP Retirees .00 .00 7,027.67 .00 .00 .00 .00 32-490-61-10-3-110- 72100 FICA .00 .00 1,562.44 .00 .00 .00 .00 32-490-61-10-3-110- 72600 Unemployment Compensation .00 .00 1,931.20 .00 .00 .00 .00 32-490-61-10-3-110- 76015 Allotment .00 .00 5,705.55 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $29,623.42 $0.00 $0.00 $0.00 $0.00 Program 120 - Special Education 32-490-61-10-3-120- 71146 Compensation - ELL .00 .00 1,125.00 .00 .00 .00 .00 32-490-61-10-3-120- 72100 FICA .00 .00 86.06 .00 .00 .00 .00 32-490-61-10-3-120- 76431 Special Ed - General .00 .00 399.95 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $1,611.01 $0.00 $0.00 $0.00 $0.00 Program 150 - Other 32-490-61-10-3-150- 72600 Unemployment Compensation .00 .00 226.04 .00 .00 .00 .00 Program 150 - Other Totals $0.00 $0.00 $226.04 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $31,460.47 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-490-61-10-4-110- 71151 Compensation-Instructional Asst .00 .00 215.66 .00 .00 .00 .00 32-490-61-10-4-110- 71520 Compensation-Substitutes .00 .00 5,424.25 .00 .00 .00 .00 32-490-61-10-4-110- 71522 Compensation-REWIP Retirees .00 .00 813.84 .00 .00 .00 .00 32-490-61-10-4-110- 72100 FICA .00 .00 493.72 .00 .00 .00 .00 32-490-61-10-4-110- 72600 Unemployment Compensation .00 .00 12.08 .00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 32-490-61-10-4-110- 73150 Repair/Maint - Math .00 .00 1,039.97 .00 .00 .00 .00 32-490-61-10-4-110- 76015 Allotment .00 .00 3,181.17 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $11,180.69 $0.00 $0.00 $0.00 $0.00 Program 120 - Special Education 32-490-61-10-4-120- 71146 Compensation - ELL .00 .00 776.25 .00 .00 .00 .00 32-490-61-10-4-120- 71151 Compensation-Instructional Asst .00 .00 15.94 .00 .00 .00 .00 32-490-61-10-4-120- 72100 FICA .00 .00 60.60 .00 .00 .00 .00 32-490-61-10-4-120- 72600 Unemployment Compensation .00 .00 455.90 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $1,308.69 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $12,489.38 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Program 170 - Adult 32-490-61-10-7-170- 72600 Unemployment Compensation .00 .00 682.30 .00 .00 .00 .00 Program 170 - Adult Totals $0.00 $0.00 $682.30 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Totals $0.00 $0.00 $682.30 $0.00 $0.00 $0.00 $0.00 Level 8 - Pre-K Program 180 - Pre-K Non- Sp Ed 32-490-61-10-8-180- 76435 Supplies - Instructional .00 .00 82.95 .00 .00 .00 .00 Program 180 - Pre-K Non- Sp Ed Totals $0.00 $0.00 $82.95 $0.00 $0.00 $0.00 $0.00 Level 8 - Pre-K Totals $0.00 $0.00 $82.95 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $105,922.80 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 32-490-61-21-2-110- 76285 Guidance .00 .00 39.00 .00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 61 - Instruction Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction Program 110 - Regular Instruction Totals $0.00 $0.00 $39.00 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $39.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Totals $0.00 $0.00 $39.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 23 - Student- Homebound Level 3 - Secondary Program 124 - Homebound 32-490-61-23-3-124- 71200 Compensation-OT .00 .00 27.00 .00 .00 .00 .00 32-490-61-23-3-124- 72100 FICA .00 .00 2.07 .00 .00 .00 .00 Program 124 - Homebound Totals $0.00 $0.00 $29.07 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $29.07 $0.00 $0.00 $0.00 $0.00 Sub-Function 23 - Student- Homebound Totals $0.00 $0.00 $29.07 $0.00 $0.00 $0.00 $0.00 Sub-Function 31 - Instr. Sup. - Improve. of Instr. Level 2 - Elementary Program 110 - Regular Instruction 32-490-61-31-2-110- 73245 Professional Development - Tuition Assistance .00 .00 80.88 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $80.88 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $80.88 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Program 170 - Adult 32-490-61-31-7-170- 71522 Compensation-REWIP Retirees .00 .00 62.82 .00 .00 .00 .00 32-490-61-31-7-170- 72100 FICA .00 .00 4.81 .00 .00 .00 .00 Program 170 - Adult Totals $0.00 $0.00 $67.63 $0.00 $0.00 $0.00 $0.00 Level 7 - Adult Totals $0.00 $0.00 $67.63 $0.00 $0.00 $0.00 $0.00 Sub-Function 31 - Instr. Sup. - Improve. of Instr. Totals $0.00 $0.00 $148.51 $0.00 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 61 - Instruction Sub-Function 32 - Instr. Sup. - Media Services Level 2 - Elementary Program 110 - Regular Instruction 32-490-61-32-2-110- 73130 Repair/Maint - Audio/Visual .00 .00 461.63 .00 .00 .00 .00 32-490-61-32-2-110- 76155 Audio Visual Media .00 .00 1,089.89 .00 .00 .00 .00 32-490-61-32-2-110- 76325 Library Books and Supplies .00 .00 1,423.58 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $2,975.10 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $2,975.10 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-490-61-32-4-110- 71152 Compensation - Media Clerk .00 .00 446.46 .00 .00 .00 .00 32-490-61-32-4-110- 72100 FICA .00 .00 34.15 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $480.61 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $480.61 $0.00 $0.00 $0.00 $0.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $0.00 $0.00 $3,455.71 $0.00 $0.00 $0.00 $0.00 Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 32-490-61-41-2-110- 71520 Compensation-Substitutes .00 .00 19.19 .00 .00 .00 .00 32-490-61-41-2-110- 72100 FICA .00 .00 1.47 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $20.66 $0.00 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $20.66 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Program 110 - Regular Instruction 32-490-61-41-3-110- 71150 Compensation-Clerical .00 .00 1,405.02 .00 .00 .00 .00 32-490-61-41-3-110- 72100 FICA .00 .00 107.48 .00 .00 .00 .00 32-490-61-41-3-110- 75201 Postage-Student Mailings .00 .00 900.00 .00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 3 - Secondary Program 110 - Regular Instruction Program 110 - Regular Instruction Totals $0.00 $0.00 $2,412.50 $0.00 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $2,412.50 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Program 110 - Regular Instruction 32-490-61-41-4-110- 71520 Compensation-Substitutes .00 .00 21.37 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $21.37 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $21.37 $0.00 $0.00 $0.00 $0.00 Sub-Function 41 - Admin. Principals Office Totals $0.00 $0.00 $2,454.53 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $0.00 $112,049.62 $0.00 $0.00 $0.00 $0.00 Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 212 - Exec Admin Services 32-490-62-62-9-212- 73115 Printing Services .00 .00 5,031.00 .00 .00 .00 .00 32-490-62-62-9-212- 76105 Supplies - Office .00 .00 155.50 .00 .00 .00 .00 Program 212 - Exec Admin Services Totals $0.00 $0.00 $5,186.50 $0.00 $0.00 $0.00 $0.00 Program 216 - Fiscal Services 32-490-62-62-9-216- 75513 Travel-Director of Business .00 .00 19.99 .00 .00 .00 .00 Program 216 - Fiscal Services Totals $0.00 $0.00 $19.99 $0.00 $0.00 $0.00 $0.00 Program 222 - Health Services 32-490-62-62-9-222- 71131 Compensation-School Nurses .00 .00 24,401.07 .00 .00 .00 .00 32-490-62-62-9-222- 71520 Compensation-Substitutes .00 .00 195.12 .00 .00 .00 .00 32-490-62-62-9-222- 71665 Bonus Payments To Teachers .00 .00 2,322.00 .00 .00 .00 .00 32-490-62-62-9-222- 72100 FICA .00 .00 2,056.20 .00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 32-490-62-62-9-222- 72210 VRS Pension Contribution .00 .00 2,997.88 .00 .00 .00 .00 32-490-62-62-9-222- 72300 Group Health and Dental Insurance .00 .00 139.76 .00 .00 .00 .00 32-490-62-62-9-222- 72400 VRS Group Life Insurance .00 .00 241.72 .00 .00 .00 .00 32-490-62-62-9-222- 72750 VRS Retiree Health Care Credit .00 .00 218.24 .00 .00 .00 .00 32-490-62-62-9-222- 73115 Printing Services .00 .00 295.00 .00 .00 .00 .00 32-490-62-62-9-222- 76045 Furniture and Equip <$5,000 .00 .00 439.98 .00 .00 .00 .00 32-490-62-62-9-222- 76100 Supplies - Nursing .00 .00 17,807.53 .00 .00 .00 .00 32-490-62-62-9-222- 76460 Testing Materials-Attend and Health .00 .00 14,450.00 .00 .00 .00 .00 Program 222 - Health Services Totals $0.00 $0.00 $65,564.50 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $70,770.99 $0.00 $0.00 $0.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $0.00 $70,770.99 $0.00 $0.00 $0.00 $0.00 Function 62 - Administration, Attend. & Health Totals $0.00 $0.00 $70,770.99 $0.00 $0.00 $0.00 $0.00 Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 310 - Transportation Mgmt and Dir 32-490-63-63-9-310- 76045 Furniture and Equip <$5,000 .00 .00 3,500.00 .00 .00 .00 .00 Program 310 - Transportation Mgmt and Dir Totals $0.00 $0.00 $3,500.00 $0.00 $0.00 $0.00 $0.00 Program 320 - Vehicle Operation Services 32-490-63-63-9-320- 71170 Compensation-Bus Drivers .00 .00 12,013.23 .00 .00 .00 .00 32-490-63-63-9-320- 71174 Compensation-Substitute Bus Drivers .00 .00 929.91 .00 .00 .00 .00 32-490-63-63-9-320- 71665 Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 63 - Pupil Transportation Sub-Function 63 - Pupil Transportation Level 9 - District Wide Program 320 - Vehicle Operation Services 32-490-63-63-9-320- 72100 FICA .00 .00 1,108.65 .00 .00 .00 .00 32-490-63-63-9-320- 72220 VRS Hybrid Pension Contribution .00 .00 69.14 .00 .00 .00 .00 32-490-63-63-9-320- 72300 Group Health and Dental Insurance .00 .00 139.76 .00 .00 .00 .00 32-490-63-63-9-320- 72400 VRS Group Life Insurance .00 .00 40.28 .00 .00 .00 .00 32-490-63-63-9-320- 72510 Hybrid Disability Insurance .00 .00 15.88 .00 .00 .00 .00 32-490-63-63-9-320- 72600 Unemployment Compensation .00 .00 1,918.50 .00 .00 .00 .00 32-490-63-63-9-320- 72750 VRS Retiree Health Care Credit .00 .00 20.44 .00 .00 .00 .00 32-490-63-63-9-320- 76110 Supplies - Operational .00 .00 4,809.88 .00 .00 .00 .00 Program 320 - Vehicle Operation Services Totals $0.00 $0.00 $22,613.67 $0.00 $0.00 $0.00 $0.00 Program 330 - Transportation Monitoring Svcs 32-490-63-63-9-330- 71172 Compensation-Bus Aides .00 .00 31.29 .00 .00 .00 .00 32-490-63-63-9-330- 71520 Compensation-Substitutes .00 .00 498.03 .00 .00 .00 .00 32-490-63-63-9-330- 72100 FICA .00 .00 40.49 .00 .00 .00 .00 32-490-63-63-9-330- 72600 Unemployment Compensation .00 .00 37.50 .00 .00 .00 .00 Program 330 - Transportation Monitoring Svcs Totals $0.00 $0.00 $607.31 $0.00 $0.00 $0.00 $0.00 Program 350 - Bus Regular Purchases 32-490-63-63-9-350- 78030 School Buses and Other Vehicles .00 .00 189,393.00 .00 .00 .00 .00 Program 350 - Bus Regular Purchases Totals $0.00 $0.00 $189,393.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $216,113.98 $0.00 $0.00 $0.00 $0.00 Sub-Function 63 - Pupil Transportation Totals $0.00 $0.00 $216,113.98 $0.00 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 63 - Pupil Transportation Totals $0.00 $0.00 $216,113.98 $0.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 32-490-64-64-9-420- 71190 Compensation-Custodians .00 .00 16,225.71 .00 .00 .00 .00 32-490-64-64-9-420- 71200 Compensation-OT .00 .00 31.89 .00 .00 .00 .00 32-490-64-64-9-420- 71520 Compensation-Substitutes .00 .00 1,004.29 .00 .00 .00 .00 32-490-64-64-9-420- 71665 Bonus Payments To Teachers .00 .00 3,096.00 .00 .00 .00 .00 32-490-64-64-9-420- 72100 FICA .00 .00 1,202.41 .00 .00 .00 .00 32-490-64-64-9-420- 72220 VRS Hybrid Pension Contribution .00 .00 359.02 .00 .00 .00 .00 32-490-64-64-9-420- 72300 Group Health and Dental Insurance .00 .00 4,388.12 .00 .00 .00 .00 32-490-64-64-9-420- 72400 VRS Group Life Insurance .00 .00 170.55 .00 .00 .00 .00 32-490-64-64-9-420- 72510 Hybrid Disability Insurance .00 .00 67.21 .00 .00 .00 .00 32-490-64-64-9-420- 72750 VRS Retiree Health Care Credit .00 .00 86.54 .00 .00 .00 .00 32-490-64-64-9-420- 74900 Building Maintenance -City .00 .00 14,197.38 .00 .00 .00 .00 32-490-64-64-9-420- 76055 Machines, Equipment and Tools <$5,000 .00 .00 19,433.05 .00 .00 .00 .00 32-490-64-64-9-420- 76100 Supplies - Nursing .00 .00 386.40 .00 .00 .00 .00 32-490-64-64-9-420- 76110 Supplies - Operational .00 .00 164,299.20 .00 .00 .00 .00 Program 420 - Building Services Totals $0.00 $0.00 $224,947.77 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $224,947.77 $0.00 $0.00 $0.00 $0.00 Sub-Function 64 - Operation & Maintenance Totals $0.00 $0.00 $224,947.77 $0.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Totals $0.00 $0.00 $224,947.77 $0.00 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 490 - Coronavirus Relief (CRF) 21.019 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 32-490-68-10-9-800- 76305 ITRT .00 .00 300.00 .00 .00 .00 .00 32-490-68-10-9-800- 76530 Computer Supplies .00 .00 1,999.64 .00 .00 .00 .00 Program 800 - Technology Totals $0.00 $0.00 $2,299.64 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $2,299.64 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $2,299.64 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Level 9 - District Wide Program 800 - Technology 32-490-68-21-9-800- 73205 Software Licensing Fees .00 .00 36,946.00 .00 .00 .00 .00 Program 800 - Technology Totals $0.00 $0.00 $36,946.00 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $36,946.00 $0.00 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Totals $0.00 $0.00 $36,946.00 $0.00 $0.00 $0.00 $0.00 Function 68 - Technology Totals $0.00 $0.00 $39,245.64 $0.00 $0.00 $0.00 $0.00 Locations 490 - Coronavirus Relief (CRF) 21.019 Totals $0.00 $0.00 $663,128.00 $0.00 $0.00 $0.00 $0.00 Locations 500 - CARES GEER 84.425C Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 32-500-61-10-4-110- 76515 Software-Instructional .00 .00 2,562.50 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $2,562.50 $0.00 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $2,562.50 $0.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $2,562.50 $0.00 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $0.00 $2,562.50 $0.00 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE 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 .00 .00 4,002.25 .00 .00 2,050.00 2,050.00 32-500-64-64-9-420- 72100 FICA .00 .00 306.18 .00 .00 157.00 157.00 32-500-64-64-9-420- 75001 Telecom/ Internet Services .00 .00 778.00 1,131.20 30,000.00 500.00 (29,500.00) Program 420 - Building Services Totals $0.00 $0.00 $5,086.43 $1,131.20 $30,000.00 $2,707.00 ($27,293.00) Level 9 - District Wide Totals $0.00 $0.00 $5,086.43 $1,131.20 $30,000.00 $2,707.00 ($27,293.00) Sub-Function 64 - Operation & Maintenance Totals $0.00 $0.00 $5,086.43 $1,131.20 $30,000.00 $2,707.00 ($27,293.00) Function 64 - Operation & Maintenance Totals $0.00 $0.00 $5,086.43 $1,131.20 $30,000.00 $2,707.00 ($27,293.00) Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 32-500-68-10-9-800- 78050 Technology Addl VPSA Eligible .00 .00 .00 26,880.00 30,000.00 17,293.00 (12,707.00) Program 800 - Technology Totals $0.00 $0.00 $0.00 $26,880.00 $30,000.00 $17,293.00 ($12,707.00) Level 9 - District Wide Totals $0.00 $0.00 $0.00 $26,880.00 $30,000.00 $17,293.00 ($12,707.00) Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $26,880.00 $30,000.00 $17,293.00 ($12,707.00) Sub-Function 21 - Student Guidance Level 9 - District Wide Program 800 - Technology 32-500-68-21-9-800- 73205 Software Licensing Fees .00 .00 22,986.65 36,749.92 10,000.00 30,000.00 20,000.00 32-500-68-21-9-800- 76515 Software-Instructional .00 .00 3,958.33 .00 .00 .00 .00 Program 800 - Technology Totals $0.00 $0.00 $26,944.98 $36,749.92 $10,000.00 $30,000.00 $20,000.00 Level 9 - District Wide Totals $0.00 $0.00 $26,944.98 $36,749.92 $10,000.00 $30,000.00 $20,000.00 Sub-Function 21 - Student Guidance Totals $0.00 $0.00 $26,944.98 $36,749.92 $10,000.00 $30,000.00 $20,000.00 Function 68 - Technology Totals $0.00 $0.00 $26,944.98 $63,629.92 $40,000.00 $47,293.00 $7,293.00 Locations 500 - CARES GEER 84.425C Totals $0.00 $0.00 $34,593.91 $64,761.12 $70,000.00 $50,000.00 ($20,000.00) FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 510 - CARES ESSER 84.425D Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-510-61-10-2-110- 76015 Allotment .00 .00 12.16 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $12.16 $0.00 $0.00 $0.00 $0.00 Program 120 - Special Education 32-510-61-10-2-120- 73275 Therapeutic Services -Sp Ed .00 .00 850.00 850.00 1,000.00 .00 (1,000.00) 32-510-61-10-2-120- 76431 Special Ed - General .00 .00 4,009.76 .00 1,500.00 .00 (1,500.00) Program 120 - Special Education Totals $0.00 $0.00 $4,859.76 $850.00 $2,500.00 $0.00 ($2,500.00) Level 2 - Elementary Totals $0.00 $0.00 $4,871.92 $850.00 $2,500.00 $0.00 ($2,500.00) Level 3 - Secondary Program 120 - Special Education 32-510-61-10-3-120- 73275 Therapeutic Services -Sp Ed .00 .00 4,417.00 1,270.00 1,000.00 .00 (1,000.00) 32-510-61-10-3-120- 76431 Special Ed - General .00 .00 2,725.45 .00 1,500.00 .00 (1,500.00) Program 120 - Special Education Totals $0.00 $0.00 $7,142.45 $1,270.00 $2,500.00 $0.00 ($2,500.00) Level 3 - Secondary Totals $0.00 $0.00 $7,142.45 $1,270.00 $2,500.00 $0.00 ($2,500.00) Level 4 - Middle Program 120 - Special Education 32-510-61-10-4-120- 73275 Therapeutic Services -Sp Ed .00 .00 400.00 50.00 1,000.00 .00 (1,000.00) 32-510-61-10-4-120- 76431 Special Ed - General .00 .00 2,684.40 .00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $3,084.40 $50.00 $1,000.00 $0.00 ($1,000.00) Level 4 - Middle Totals $0.00 $0.00 $3,084.40 $50.00 $1,000.00 $0.00 ($1,000.00) Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $15,098.77 $2,170.00 $6,000.00 $0.00 ($6,000.00) Function 61 - Instruction Totals $0.00 $0.00 $15,098.77 $2,170.00 $6,000.00 $0.00 ($6,000.00) Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services 32-510-62-62-9-222- 76100 Supplies - Nursing .00 .00 816.42 .00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 510 - CARES ESSER 84.425D Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 222 - Health Services Program 222 - Health Services Totals $0.00 $0.00 $816.42 $0.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $816.42 $0.00 $0.00 $0.00 $0.00 Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $0.00 $816.42 $0.00 $0.00 $0.00 $0.00 Function 62 - Administration, Attend. & Health Totals $0.00 $0.00 $816.42 $0.00 $0.00 $0.00 $0.00 Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 32-510-64-64-9-420- 76110 Supplies - Operational .00 .00 14,126.78 1,937.94 20,000.00 10,000.00 (10,000.00) Program 420 - Building Services Totals $0.00 $0.00 $14,126.78 $1,937.94 $20,000.00 $10,000.00 ($10,000.00) Level 9 - District Wide Totals $0.00 $0.00 $14,126.78 $1,937.94 $20,000.00 $10,000.00 ($10,000.00) Sub-Function 64 - Operation & Maintenance Totals $0.00 $0.00 $14,126.78 $1,937.94 $20,000.00 $10,000.00 ($10,000.00) Function 64 - Operation & Maintenance Totals $0.00 $0.00 $14,126.78 $1,937.94 $20,000.00 $10,000.00 ($10,000.00) Locations 510 - CARES ESSER 84.425D Totals $0.00 $0.00 $30,041.97 $4,107.94 $26,000.00 $10,000.00 ($16,000.00) 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 .00 .00 22,280.00 22,249.15 .00 .00 .00 32-520-61-10-3-110- 72100 FICA .00 .00 1,704.00 1,684.25 .00 .00 .00 32-520-61-10-3-110- 73037 Contractual Services - Other .00 .00 5,000.00 5,000.00 .00 .00 .00 32-520-61-10-3-110- 76435 Supplies - Instructional .00 .00 1,016.00 .00 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $30,000.00 $28,933.40 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $30,000.00 $28,933.40 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $30,000.00 $28,933.40 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 520 - Jobs for VA Graduates-JVG Grant Function 61 - Instruction Totals $0.00 $0.00 $30,000.00 $28,933.40 $0.00 $0.00 $0.00 Locations 520 - Jobs for VA Graduates-JVG Grant Totals $0.00 $0.00 $30,000.00 $28,933.40 $0.00 $0.00 $0.00 Locations 530 - CRRSA ESSER II 84.425D Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-530-61-10-2-110- 71120 Compensation-Instructional Salaries .00 .00 .00 122,106.44 .00 70,671.00 70,671.00 32-530-61-10-2-110- 71151 Compensation-Instructional Asst .00 .00 .00 3,923.42 .00 18,500.00 18,500.00 32-530-61-10-2-110- 72100 FICA .00 .00 .00 9,456.95 .00 7,408.00 7,408.00 32-530-61-10-2-110- 72210 VRS Pension Contribution .00 .00 .00 25,160.85 .00 15,271.00 15,271.00 32-530-61-10-2-110- 72300 Group Health and Dental Insurance .00 .00 .00 11,940.86 .00 5,000.00 5,000.00 32-530-61-10-2-110- 72400 VRS Group Life Insurance .00 .00 .00 2,028.65 .00 1,415.00 1,415.00 32-530-61-10-2-110- 72750 VRS Retiree Health Care Credit .00 .00 .00 1,831.80 .00 1,024.00 1,024.00 32-530-61-10-2-110- 76435 Supplies - Instructional .00 .00 .00 739.76 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $177,188.73 $0.00 $119,289.00 $119,289.00 Program 120 - Special Education 32-530-61-10-2-120- 71120 Compensation-Instructional Salaries .00 .00 .00 15,465.03 .00 14,000.00 14,000.00 32-530-61-10-2-120- 72100 FICA .00 .00 .00 1,181.39 .00 1,071.00 1,071.00 32-530-61-10-2-120- 72210 VRS Pension Contribution .00 .00 .00 .00 .00 2,327.00 2,327.00 32-530-61-10-2-120- 72220 VRS Hybrid Pension Contribution .00 .00 .00 3,084.35 .00 .00 .00 32-530-61-10-2-120- 72300 Group Health and Dental Insurance .00 .00 .00 1,808.46 .00 4,334.00 4,334.00 32-530-61-10-2-120- 72400 VRS Group Life Insurance .00 .00 .00 248.68 .00 187.00 187.00 32-530-61-10-2-120- 72510 Hybrid Disability Insurance .00 .00 .00 44.17 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 530 - CRRSA ESSER II 84.425D Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 32-530-61-10-2-120- 72750 VRS Retiree Health Care Credit .00 .00 .00 224.56 .00 170.00 170.00 Program 120 - Special Education Totals $0.00 $0.00 $0.00 $22,056.64 $0.00 $22,089.00 $22,089.00 Level 2 - Elementary Totals $0.00 $0.00 $0.00 $199,245.37 $0.00 $141,378.00 $141,378.00 Level 3 - Secondary Program 110 - Regular Instruction 32-530-61-10-3-110- 71120 Compensation-Instructional Salaries .00 .00 .00 30,152.42 .00 85,671.00 85,671.00 32-530-61-10-3-110- 72100 FICA .00 .00 .00 2,097.46 .00 6,554.00 6,554.00 32-530-61-10-3-110- 72210 VRS Pension Contribution .00 .00 .00 10,291.38 .00 14,067.00 14,067.00 32-530-61-10-3-110- 72300 Group Health and Dental Insurance .00 .00 .00 5,206.76 .00 8,667.00 8,667.00 32-530-61-10-3-110- 72400 VRS Group Life Insurance .00 .00 .00 829.76 .00 1,134.00 1,134.00 32-530-61-10-3-110- 72750 VRS Retiree Health Care Credit .00 .00 .00 749.24 .00 1,024.00 1,024.00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $49,327.02 $0.00 $117,117.00 $117,117.00 Level 3 - Secondary Totals $0.00 $0.00 $0.00 $49,327.02 $0.00 $117,117.00 $117,117.00 Level 4 - Middle Program 110 - Regular Instruction 32-530-61-10-4-110- 71120 Compensation-Instructional Salaries .00 .00 .00 16,068.54 .00 70,671.00 70,671.00 32-530-61-10-4-110- 71151 Compensation-Instructional Asst .00 .00 .00 10,273.36 .00 18,500.00 18,500.00 32-530-61-10-4-110- 72100 FICA .00 .00 .00 1,700.52 .00 6,821.00 6,821.00 32-530-61-10-4-110- 72210 VRS Pension Contribution .00 .00 .00 3,062.88 .00 13,072.00 13,072.00 32-530-61-10-4-110- 72220 VRS Hybrid Pension Contribution .00 .00 .00 2,021.85 .00 .00 .00 32-530-61-10-4-110- 72300 Group Health and Dental Insurance .00 .00 .00 3,926.24 .00 5,000.00 5,000.00 32-530-61-10-4-110- 72400 VRS Group Life Insurance .00 .00 .00 409.93 .00 1,415.00 1,415.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 530 - CRRSA ESSER II 84.425D Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 32-530-61-10-4-110- 72510 Hybrid Disability Insurance .00 .00 .00 28.95 .00 .00 .00 32-530-61-10-4-110- 72750 VRS Retiree Health Care Credit .00 .00 .00 370.19 .00 1,024.00 1,024.00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $37,862.46 $0.00 $116,503.00 $116,503.00 Program 120 - Special Education 32-530-61-10-4-120- 71120 Compensation-Instructional Salaries .00 .00 .00 20,336.65 .00 33,500.00 33,500.00 32-530-61-10-4-120- 72100 FICA .00 .00 .00 1,517.99 .00 2,563.00 2,563.00 32-530-61-10-4-120- 72210 VRS Pension Contribution .00 .00 .00 .00 .00 5,567.00 5,567.00 32-530-61-10-4-120- 72220 VRS Hybrid Pension Contribution .00 .00 .00 4,046.95 .00 .00 .00 32-530-61-10-4-120- 72300 Group Health and Dental Insurance .00 .00 .00 3,001.26 .00 4,333.00 4,333.00 32-530-61-10-4-120- 72400 VRS Group Life Insurance .00 .00 .00 326.30 .00 449.00 449.00 32-530-61-10-4-120- 72510 Hybrid Disability Insurance .00 .00 .00 57.95 .00 .00 .00 32-530-61-10-4-120- 72750 VRS Retiree Health Care Credit .00 .00 .00 294.65 .00 406.00 406.00 Program 120 - Special Education Totals $0.00 $0.00 $0.00 $29,581.75 $0.00 $46,818.00 $46,818.00 Level 4 - Middle Totals $0.00 $0.00 $0.00 $67,444.21 $0.00 $163,321.00 $163,321.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $316,016.60 $0.00 $421,816.00 $421,816.00 Function 61 - Instruction Totals $0.00 $0.00 $0.00 $316,016.60 $0.00 $421,816.00 $421,816.00 Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 32-530-64-64-9-420- 73180 Repair/Maint - Other Contracted .00 .00 46,236.50 17,107.00 .00 248,000.00 248,000.00 32-530-64-64-9-420- 78020 Furniture & Equipment >$5,000 .00 .00 .00 397,190.25 .00 104,000.00 104,000.00 Program 420 - Building Services Totals $0.00 $0.00 $46,236.50 $414,297.25 $0.00 $352,000.00 $352,000.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 530 - CRRSA ESSER II 84.425D Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Totals $0.00 $0.00 $46,236.50 $414,297.25 $0.00 $352,000.00 $352,000.00 Sub-Function 64 - Operation & Maintenance Totals $0.00 $0.00 $46,236.50 $414,297.25 $0.00 $352,000.00 $352,000.00 Function 64 - Operation & Maintenance Totals $0.00 $0.00 $46,236.50 $414,297.25 $0.00 $352,000.00 $352,000.00 Locations 530 - CRRSA ESSER II 84.425D Totals $0.00 $0.00 $46,236.50 $730,313.85 $0.00 $773,816.00 $773,816.00 Locations 540 - CRRSA ESSER III 84.425U Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 110 - Regular Instruction 32-540-61-10-2-110- 71120 Compensation-Instructional Salaries .00 .00 .00 52,224.76 .00 349,846.00 349,846.00 32-540-61-10-2-110- 71151 Compensation-Instructional Asst .00 .00 .00 79.63 .00 112,000.00 112,000.00 32-540-61-10-2-110- 71520 Compensation-Substitutes .00 .00 .00 5,778.66 .00 .00 .00 32-540-61-10-2-110- 72100 FICA .00 .00 .00 4,425.13 .00 35,326.00 35,326.00 32-540-61-10-2-110- 72210 VRS Pension Contribution .00 .00 .00 8,967.35 .00 71,799.00 71,799.00 32-540-61-10-2-110- 72300 Group Health and Dental Insurance .00 .00 .00 166.00 .00 28,890.00 28,890.00 32-540-61-10-2-110- 72400 VRS Group Life Insurance .00 .00 .00 723.00 .00 5,788.00 5,788.00 32-540-61-10-2-110- 72750 VRS Retiree Health Care Credit .00 .00 .00 652.85 .00 5,227.00 5,227.00 32-540-61-10-2-110- 73037 Contractual Services - Other .00 .00 .00 .00 .00 18,000.00 18,000.00 32-540-61-10-2-110- 76015 Allotment .00 .00 .00 4,288.21 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $77,305.59 $0.00 $626,876.00 $626,876.00 Program 120 - Special Education 32-540-61-10-2-120- 71120 Compensation-Instructional Salaries .00 .00 .00 325.00 .00 .00 .00 32-540-61-10-2-120- 71185 Compensation- Speech and Vision Teachers .00 .00 .00 24,870.40 .00 120,000.00 120,000.00 32-540-61-10-2-120- 71520 Compensation-Substitutes .00 .00 .00 159.26 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 540 - CRRSA ESSER III 84.425U Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 32-540-61-10-2-120- 72100 FICA .00 .00 .00 1,896.02 .00 9,180.00 9,180.00 32-540-61-10-2-120- 72210 VRS Pension Contribution .00 .00 .00 .00 .00 19,944.00 19,944.00 32-540-61-10-2-120- 72220 VRS Hybrid Pension Contribution .00 .00 .00 4,960.15 .00 .00 .00 32-540-61-10-2-120- 72300 Group Health and Dental Insurance .00 .00 .00 3,002.10 .00 5,778.00 5,778.00 32-540-61-10-2-120- 72400 VRS Group Life Insurance .00 .00 .00 399.90 .00 1,608.00 1,608.00 32-540-61-10-2-120- 72510 Hybrid Disability Insurance .00 .00 .00 71.05 .00 .00 .00 32-540-61-10-2-120- 72750 VRS Retiree Health Care Credit .00 .00 .00 361.10 .00 1,452.00 1,452.00 32-540-61-10-2-120- 73037 Contractual Services - Other .00 .00 .00 37,793.00 .00 16,667.00 16,667.00 32-540-61-10-2-120- 76435 Supplies - Instructional .00 .00 .00 10,608.39 .00 27,025.00 27,025.00 Program 120 - Special Education Totals $0.00 $0.00 $0.00 $84,446.37 $0.00 $201,654.00 $201,654.00 Level 2 - Elementary Totals $0.00 $0.00 $0.00 $161,751.96 $0.00 $828,530.00 $828,530.00 Level 3 - Secondary Program 110 - Regular Instruction 32-540-61-10-3-110- 71120 Compensation-Instructional Salaries .00 .00 .00 24,723.28 .00 429,847.00 429,847.00 32-540-61-10-3-110- 72100 FICA .00 .00 .00 1,869.59 .00 32,878.00 32,878.00 32-540-61-10-3-110- 72210 VRS Pension Contribution .00 .00 .00 .00 .00 66,480.00 66,480.00 32-540-61-10-3-110- 72220 VRS Hybrid Pension Contribution .00 .00 .00 4,158.75 .00 .00 .00 32-540-61-10-3-110- 72300 Group Health and Dental Insurance .00 .00 .00 2,602.96 .00 20,223.00 20,223.00 32-540-61-10-3-110- 72400 VRS Group Life Insurance .00 .00 .00 335.30 .00 5,360.00 5,360.00 32-540-61-10-3-110- 72510 Hybrid Disability Insurance .00 .00 .00 59.55 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 540 - CRRSA ESSER III 84.425U Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 110 - Regular Instruction 32-540-61-10-3-110- 72750 VRS Retiree Health Care Credit .00 .00 .00 302.75 .00 4,840.00 4,840.00 32-540-61-10-3-110- 73037 Contractual Services - Other .00 .00 .00 27,300.00 .00 3,333.00 3,333.00 32-540-61-10-3-110- 76015 Allotment .00 .00 .00 797.90 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $62,150.08 $0.00 $562,961.00 $562,961.00 Program 120 - Special Education 32-540-61-10-3-120- 71120 Compensation-Instructional Salaries .00 .00 .00 46,428.75 .00 .00 .00 32-540-61-10-3-120- 71146 Compensation - ELL .00 .00 .00 162.80 .00 .00 .00 32-540-61-10-3-120- 72100 FICA .00 .00 .00 3,490.80 .00 .00 .00 32-540-61-10-3-120- 72210 VRS Pension Contribution .00 .00 .00 9,134.40 .00 .00 .00 32-540-61-10-3-120- 72300 Group Health and Dental Insurance .00 .00 .00 7,419.40 .00 .00 .00 32-540-61-10-3-120- 72400 VRS Group Life Insurance .00 .00 .00 736.45 .00 .00 .00 32-540-61-10-3-120- 72750 VRS Retiree Health Care Credit .00 .00 .00 665.00 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $0.00 $68,037.60 $0.00 $0.00 $0.00 Program 130 - Vocational 32-540-61-10-3-130- 71120 Compensation-Instructional Salaries .00 .00 .00 2,225.02 .00 .00 .00 32-540-61-10-3-130- 72100 FICA .00 .00 .00 170.22 .00 .00 .00 Program 130 - Vocational Totals $0.00 $0.00 $0.00 $2,395.24 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $0.00 $132,582.92 $0.00 $562,961.00 $562,961.00 Level 4 - Middle Program 110 - Regular Instruction 32-540-61-10-4-110- 71120 Compensation-Instructional Salaries .00 .00 .00 1,433.23 .00 69,846.00 69,846.00 32-540-61-10-4-110- 71520 Compensation-Substitutes .00 .00 .00 220.00 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 540 - CRRSA ESSER III 84.425U Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 32-540-61-10-4-110- 72100 FICA .00 .00 .00 126.47 .00 5,338.00 5,338.00 32-540-61-10-4-110- 72210 VRS Pension Contribution .00 .00 .00 .00 .00 6,648.00 6,648.00 32-540-61-10-4-110- 72300 Group Health and Dental Insurance .00 .00 .00 .00 .00 2,889.00 2,889.00 32-540-61-10-4-110- 72400 VRS Group Life Insurance .00 .00 .00 .00 .00 536.00 536.00 32-540-61-10-4-110- 72750 VRS Retiree Health Care Credit .00 .00 .00 .00 .00 484.00 484.00 32-540-61-10-4-110- 73037 Contractual Services - Other .00 .00 .00 14,150.00 .00 2,000.00 2,000.00 32-540-61-10-4-110- 76015 Allotment .00 .00 .00 727.50 .00 .00 .00 32-540-61-10-4-110- 76215 Choir .00 .00 .00 5.94 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $16,663.14 $0.00 $87,741.00 $87,741.00 Program 120 - Special Education 32-540-61-10-4-120- 71120 Compensation-Instructional Salaries .00 .00 .00 332.50 .00 .00 .00 32-540-61-10-4-120- 72100 FICA .00 .00 .00 25.44 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $0.00 $357.94 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $0.00 $17,021.08 $0.00 $87,741.00 $87,741.00 Level 6 - Summer Program 160 - Summer 32-540-61-10-6-160- 71151 Compensation-Instructional Asst .00 .00 .00 .00 .00 17,312.00 17,312.00 32-540-61-10-6-160- 71195 Compensation - Summer School Principal .00 .00 .00 2,390.97 .00 28,407.00 28,407.00 32-540-61-10-6-160- 71196 Compensation - Summer School Teacher .00 .00 .00 72,588.00 .00 166,667.00 166,667.00 32-540-61-10-6-160- 72100 FICA .00 .00 .00 5,735.21 .00 16,248.00 16,248.00 32-540-61-10-6-160- 72210 VRS Pension Contribution .00 .00 .00 397.38 .00 4,721.00 4,721.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference 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- 72300 Group Health and Dental Insurance .00 .00 .00 196.58 .00 963.00 963.00 32-540-61-10-6-160- 72400 VRS Group Life Insurance .00 .00 .00 32.04 .00 380.00 380.00 32-540-61-10-6-160- 72750 VRS Retiree Health Care Credit .00 .00 .00 28.93 .00 343.00 343.00 Program 160 - Summer Totals $0.00 $0.00 $0.00 $81,369.11 $0.00 $235,041.00 $235,041.00 Level 6 - Summer Totals $0.00 $0.00 $0.00 $81,369.11 $0.00 $235,041.00 $235,041.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $392,725.07 $0.00 $1,714,273.00 $1,714,273.00 Sub-Function 21 - Student Guidance Level 2 - Elementary Program 110 - Regular Instruction 32-540-61-21-2-110- 71124 Compensation-Guidance Counselors .00 .00 .00 671.25 .00 .00 .00 32-540-61-21-2-110- 72100 FICA .00 .00 .00 51.34 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $722.59 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $0.00 $722.59 $0.00 $0.00 $0.00 Sub-Function 21 - Student Guidance Totals $0.00 $0.00 $0.00 $722.59 $0.00 $0.00 $0.00 Sub-Function 32 - Instr. Sup. - Media Services Level 4 - Middle Program 110 - Regular Instruction 32-540-61-32-4-110- 76155 Audio Visual Media .00 .00 .00 159.95 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $159.95 $0.00 $0.00 $0.00 Level 4 - Middle Totals $0.00 $0.00 $0.00 $159.95 $0.00 $0.00 $0.00 Sub-Function 32 - Instr. Sup. - Media Services Totals $0.00 $0.00 $0.00 $159.95 $0.00 $0.00 $0.00 Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 32-540-61-41-2-110- 71127 Compensation-Asst Principals .00 .00 .00 5,918.30 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 540 - CRRSA ESSER III 84.425U Function 61 - Instruction Sub-Function 41 - Admin. Principals Office Level 2 - Elementary Program 110 - Regular Instruction 32-540-61-41-2-110- 72100 FICA .00 .00 .00 449.54 .00 .00 .00 32-540-61-41-2-110- 72210 VRS Pension Contribution .00 .00 .00 983.60 .00 .00 .00 32-540-61-41-2-110- 72300 Group Health and Dental Insurance .00 .00 .00 500.36 .00 .00 .00 32-540-61-41-2-110- 72400 VRS Group Life Insurance .00 .00 .00 79.30 .00 .00 .00 32-540-61-41-2-110- 72750 VRS Retiree Health Care Credit .00 .00 .00 71.60 .00 .00 .00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $8,002.70 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $0.00 $8,002.70 $0.00 $0.00 $0.00 Sub-Function 41 - Admin. Principals Office Totals $0.00 $0.00 $0.00 $8,002.70 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $0.00 $0.00 $401,610.31 $0.00 $1,714,273.00 $1,714,273.00 Function 62 - Administration, Attend. & Health Sub-Function 62 - Admin, Attend. & Health Level 9 - District Wide Program 213 - Information Services 32-540-62-62-9-213- 73210 Special Report Services-Supt .00 .00 .00 62,640.00 .00 120,000.00 120,000.00 Program 213 - Information Services Totals $0.00 $0.00 $0.00 $62,640.00 $0.00 $120,000.00 $120,000.00 Program 222 - Health Services 32-540-62-62-9-222- 71131 Compensation-School Nurses .00 .00 .00 145.57 .00 128,000.00 128,000.00 32-540-62-62-9-222- 72100 FICA .00 .00 .00 11.14 .00 9,792.00 9,792.00 32-540-62-62-9-222- 72210 VRS Pension Contribution .00 .00 .00 .00 .00 21,274.00 21,274.00 32-540-62-62-9-222- 72300 Group Health and Dental Insurance .00 .00 .00 .00 .00 11,556.00 11,556.00 32-540-62-62-9-222- 72400 VRS Group Life Insurance .00 .00 .00 .00 .00 1,715.00 1,715.00 32-540-62-62-9-222- 72750 VRS Retiree Health Care Credit .00 .00 .00 .00 .00 1,549.00 1,549.00 32-540-62-62-9-222- 76100 Supplies - Nursing .00 .00 .00 11,268.28 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference 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 Program 222 - Health Services Totals $0.00 $0.00 $0.00 $11,424.99 $0.00 $173,886.00 $173,886.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $74,064.99 $0.00 $293,886.00 $293,886.00 Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $0.00 $0.00 $74,064.99 $0.00 $293,886.00 $293,886.00 Function 62 - Administration, Attend. & Health Totals $0.00 $0.00 $0.00 $74,064.99 $0.00 $293,886.00 $293,886.00 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 .00 .00 .00 19,728.92 .00 20,139.00 20,139.00 32-540-63-63-9-320- 72100 FICA .00 .00 .00 1,509.26 .00 1,540.00 1,540.00 32-540-63-63-9-320- 76110 Supplies - Operational .00 .00 .00 633.52 .00 .00 .00 Program 320 - Vehicle Operation Services Totals $0.00 $0.00 $0.00 $21,871.70 $0.00 $21,679.00 $21,679.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $21,871.70 $0.00 $21,679.00 $21,679.00 Sub-Function 63 - Pupil Transportation Totals $0.00 $0.00 $0.00 $21,871.70 $0.00 $21,679.00 $21,679.00 Function 63 - Pupil Transportation Totals $0.00 $0.00 $0.00 $21,871.70 $0.00 $21,679.00 $21,679.00 Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 32-540-64-64-9-420- 71200 Compensation-OT .00 .00 .00 31.14 .00 .00 .00 32-540-64-64-9-420- 72100 FICA .00 .00 .00 1.19 .00 .00 .00 32-540-64-64-9-420- 73180 Repair/Maint - Other Contracted .00 .00 .00 .00 .00 100,000.00 100,000.00 32-540-64-64-9-420- 74900 Building Maintenance -City .00 .00 .00 14,733.52 .00 .00 .00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 540 - CRRSA ESSER III 84.425U Function 64 - Operation & Maintenance Sub-Function 64 - Operation & Maintenance Level 9 - District Wide Program 420 - Building Services 32-540-64-64-9-420- 76110 Supplies - Operational .00 .00 .00 15,741.11 .00 74,000.00 74,000.00 32-540-64-64-9-420- 78020 Furniture & Equipment >$5,000 .00 .00 .00 .00 .00 51,532.00 51,532.00 Program 420 - Building Services Totals $0.00 $0.00 $0.00 $30,506.96 $0.00 $225,532.00 $225,532.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $30,506.96 $0.00 $225,532.00 $225,532.00 Sub-Function 64 - Operation & Maintenance Totals $0.00 $0.00 $0.00 $30,506.96 $0.00 $225,532.00 $225,532.00 Function 64 - Operation & Maintenance Totals $0.00 $0.00 $0.00 $30,506.96 $0.00 $225,532.00 $225,532.00 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 32-540-68-10-9-800- 71139 Compensation-ITRT .00 .00 .00 21,038.75 .00 120,000.00 120,000.00 32-540-68-10-9-800- 72100 FICA .00 .00 .00 1,539.84 .00 9,180.00 9,180.00 32-540-68-10-9-800- 72210 VRS Pension Contribution .00 .00 .00 .00 .00 19,944.00 19,944.00 32-540-68-10-9-800- 72220 VRS Hybrid Pension Contribution .00 .00 .00 4,195.95 .00 .00 .00 32-540-68-10-9-800- 72300 Group Health and Dental Insurance .00 .00 .00 7,579.40 .00 5,778.00 5,778.00 32-540-68-10-9-800- 72400 VRS Group Life Insurance .00 .00 .00 338.30 .00 1,608.00 1,608.00 32-540-68-10-9-800- 72510 Hybrid Disability Insurance .00 .00 .00 60.10 .00 .00 .00 32-540-68-10-9-800- 72750 VRS Retiree Health Care Credit .00 .00 .00 305.50 .00 1,452.00 1,452.00 Program 800 - Technology Totals $0.00 $0.00 $0.00 $35,057.84 $0.00 $157,962.00 $157,962.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $35,057.84 $0.00 $157,962.00 $157,962.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $35,057.84 $0.00 $157,962.00 $157,962.00 Function 68 - Technology Totals $0.00 $0.00 $0.00 $35,057.84 $0.00 $157,962.00 $157,962.00 Locations 540 - CRRSA ESSER III 84.425U Totals $0.00 $0.00 $0.00 $563,111.80 $0.00 $2,413,332.00 $2,413,332.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 550 - Goodwill YouthBuild 17.274 Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 7 - Adult Program 170 - Adult 32-550-61-10-7-170- 71120 Compensation-Instructional Salaries .00 .00 .00 1,092.00 .00 22,662.00 22,662.00 32-550-61-10-7-170- 72100 FICA .00 .00 .00 83.54 .00 1,734.00 1,734.00 Program 170 - Adult Totals $0.00 $0.00 $0.00 $1,175.54 $0.00 $24,396.00 $24,396.00 Level 7 - Adult Totals $0.00 $0.00 $0.00 $1,175.54 $0.00 $24,396.00 $24,396.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $1,175.54 $0.00 $24,396.00 $24,396.00 Function 61 - Instruction Totals $0.00 $0.00 $0.00 $1,175.54 $0.00 $24,396.00 $24,396.00 Locations 550 - Goodwill YouthBuild 17.274 Totals $0.00 $0.00 $0.00 $1,175.54 $0.00 $24,396.00 $24,396.00 Locations 570 - ARP Flow Thru 84.027X Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 2 - Elementary Program 120 - Special Education 32-570-61-10-2-120- 71120 Compensation-Instructional Salaries .00 .00 .00 4,379.20 .00 .00 .00 32-570-61-10-2-120- 71151 Compensation-Instructional Asst .00 .00 .00 1,224.58 .00 .00 .00 32-570-61-10-2-120- 72100 FICA .00 .00 .00 380.17 .00 .00 .00 32-570-61-10-2-120- 72220 VRS Hybrid Pension Contribution .00 .00 .00 1,039.75 .00 .00 .00 32-570-61-10-2-120- 72300 Group Health and Dental Insurance .00 .00 .00 839.66 .00 .00 .00 32-570-61-10-2-120- 72400 VRS Group Life Insurance .00 .00 .00 83.83 .00 .00 .00 32-570-61-10-2-120- 72510 Hybrid Disability Insurance .00 .00 .00 14.89 .00 .00 .00 32-570-61-10-2-120- 72750 VRS Retiree Health Care Credit .00 .00 .00 75.70 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $0.00 $8,037.78 $0.00 $0.00 $0.00 Level 2 - Elementary Totals $0.00 $0.00 $0.00 $8,037.78 $0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE Locations 570 - ARP Flow Thru 84.027X Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 3 - Secondary Program 120 - Special Education 32-570-61-10-3-120- 71120 Compensation-Instructional Salaries .00 .00 .00 937.50 .00 .00 .00 32-570-61-10-3-120- 72100 FICA .00 .00 .00 71.73 .00 .00 .00 Program 120 - Special Education Totals $0.00 $0.00 $0.00 $1,009.23 $0.00 $0.00 $0.00 Level 3 - Secondary Totals $0.00 $0.00 $0.00 $1,009.23 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $9,047.01 $0.00 $0.00 $0.00 Function 61 - Instruction Totals $0.00 $0.00 $0.00 $9,047.01 $0.00 $0.00 $0.00 Locations 570 - ARP Flow Thru 84.027X Totals $0.00 $0.00 $0.00 $9,047.01 $0.00 $0.00 $0.00 Locations 580 - Emergency Connectivity 32.009 Function 68 - Technology Sub-Function 10 - Classroom Instruction Level 9 - District Wide Program 800 - Technology 32-580-68-10-9-800- 76545 Technology Repair and Replace .00 .00 .00 648,725.00 .00 .00 .00 Program 800 - Technology Totals $0.00 $0.00 $0.00 $648,725.00 $0.00 $0.00 $0.00 Level 9 - District Wide Totals $0.00 $0.00 $0.00 $648,725.00 $0.00 $0.00 $0.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $648,725.00 $0.00 $0.00 $0.00 Function 68 - Technology Totals $0.00 $0.00 $0.00 $648,725.00 $0.00 $0.00 $0.00 Locations 580 - Emergency Connectivity 32.009 Totals $0.00 $0.00 $0.00 $648,725.00 $0.00 $0.00 $0.00 Locations 590 - ARP Homeless II C&Y 84.425W Function 61 - Instruction Sub-Function 10 - Classroom Instruction Level 4 - Middle Program 110 - Regular Instruction 32-590-61-10-4-110- 76435 Supplies - Instructional .00 .00 .00 .00 .00 14,638.00 14,638.00 Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $0.00 $0.00 $14,638.00 $14,638.00 Level 4 - Middle Totals $0.00 $0.00 $0.00 $0.00 $0.00 $14,638.00 $14,638.00 Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $0.00 $0.00 $14,638.00 $14,638.00 Function 61 - Instruction Totals $0.00 $0.00 $0.00 $0.00 $0.00 $14,638.00 $14,638.00 Locations 590 - ARP Homeless II C&Y 84.425W Totals $0.00 $0.00 $0.00 $0.00 $0.00 $14,638.00 $14,638.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 32 - School Grants Fund EXPENSE TOTALS $2,126,599.82 $2,118,568.21 $3,589,500.60 $3,723,324.10 $2,775,671.00 $5,650,323.00 $2,874,652.00 Fund 32 - School Grants Fund Totals REVENUE TOTALS $2,126,599.82 $2,118,568.21 $3,589,500.60 $2,674,125.54 $2,775,671.00 $5,650,323.00 $2,874,652.00 EXPENSE TOTALS $2,126,599.82 $2,118,568.21 $3,589,500.60 $3,723,324.10 $2,775,671.00 $5,650,323.00 $2,874,652.00 Fund 32 - School Grants Fund Totals $0.00 $0.00 $0.00 ($1,049,198.56)$0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $2,126,599.82 $2,118,568.21 $3,589,500.60 $2,674,125.54 $2,775,671.00 $5,650,323.00 $2,874,652.00 EXPENSE GRAND TOTALS $2,126,599.82 $2,118,568.21 $3,589,500.60 $3,723,324.10 $2,775,671.00 $5,650,323.00 $2,874,652.00 Net Grand Totals $0.00 $0.00 $0.00 ($1,049,198.56)$0.00 $0.00 $0.00 FY 23 Grant Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 33 - School Cafeteria Fund REVENUE Locations 111 - Salem High School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-111-65-65-9-510- 61118 State School Lunch Program 4,241.34 4,241.09 4,267.79 .00 7,868.00 7,868.00 .00 33-111-65-65-9-510- 61351 State School Breakfast Incentive Grant 4,009.98 2,829.09 .00 .00 3,932.00 3,787.00 (145.00) 33-111-65-65-9-510- 62360 Natl School Lunch Program 10.555 146,289.25 102,743.47 .00 274,624.58 305,403.00 357,792.00 52,389.00 33-111-65-65-9-510- 62361 Natl School Lunch Program 10.555 - CARES .00 7,969.30 .00 .00 .00 .00 .00 33-111-65-65-9-510- 62390 School Breakfast Program 10.553 45,334.57 30,721.45 .00 44,403.60 .00 .00 .00 33-111-65-65-9-510- 62391 School Breakfast Program 10.553 - CARES .00 2,993.18 .00 .00 .00 .00 .00 33-111-65-65-9-510- 62395 Federal Aid - Commodities 34,280.16 39,920.48 34,399.47 .00 .00 .00 .00 33-111-65-65-9-510- 62398 Summer Food Service Program 10.559 - CARES .00 .00 314,050.83 .00 .00 .00 .00 33-111-65-65-9-510- 63030 Sale of Breakfasts 9,746.08 7,068.89 90.75 .00 13,953.00 16,755.00 2,802.00 33-111-65-65-9-510- 63035 Sale of Lunches 109,359.08 89,100.39 422.26 .00 151,840.00 143,360.00 (8,480.00) 33-111-65-65-9-510- 63036 Sale - A La Carte .00 100,370.82 17,596.73 46,393.50 111,335.00 110,933.00 (402.00) 33-111-65-65-9-510- 63037 Sale - Adult .00 3,696.86 6,550.88 154.00 12,127.00 9,302.00 (2,825.00) 33-111-65-65-9-510- 63038 Sale - A La Carte & Adult 159,015.02 .00 .00 .00 .00 .00 .00 33-111-65-65-9-510- 63040 Rebate Income 149.98 757.50 1,151.73 741.59 300.00 300.00 .00 33-111-65-65-9-510- 63045 Catering/Special Events 7,213.77 3,167.20 7,207.97 .00 5,087.00 7,087.00 2,000.00 33-111-65-65-9-510- 63050 Miscellaneous Income .00 .00 2,000.00 .00 .00 .00 .00 33-111-65-65-9-510- 63801 Interest Income 868.22 1,385.62 288.55 564.36 500.00 500.00 .00 Program 510 - School Food Services Totals $520,507.45 $396,965.34 $388,026.96 $366,881.63 $612,345.00 $657,684.00 $45,339.00 Level 9 - District Wide Totals $520,507.45 $396,965.34 $388,026.96 $366,881.63 $612,345.00 $657,684.00 $45,339.00 Sub-Function 65 - Food Services Totals $520,507.45 $396,965.34 $388,026.96 $366,881.63 $612,345.00 $657,684.00 $45,339.00 FY 23 Cafeteria Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 33 - School Cafeteria Fund REVENUE Locations 111 - Salem High School Function 65 - Food Services Totals $520,507.45 $396,965.34 $388,026.96 $366,881.63 $612,345.00 $657,684.00 $45,339.00 Locations 111 - Salem High School Totals $520,507.45 $396,965.34 $388,026.96 $366,881.63 $612,345.00 $657,684.00 $45,339.00 Locations 112 - Andrew Lewis Middle School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-112-65-65-9-510- 61118 State School Lunch Program 4,313.44 4,770.51 4,703.06 .00 7,868.00 7,868.00 .00 33-112-65-65-9-510- 61351 State School Breakfast Incentive Grant 2,506.24 3,615.04 .00 .00 3,932.00 3,787.00 (145.00) 33-112-65-65-9-510- 61352 Breakfast After the Bell 240434 .00 1,153.75 .00 .00 .00 .00 .00 33-112-65-65-9-510- 62360 Natl School Lunch Program 10.555 176,425.09 124,488.64 .00 210,066.51 221,156.00 251,982.00 30,826.00 33-112-65-65-9-510- 62361 Natl School Lunch Program 10.555 - CARES .00 9,908.87 .00 .00 .00 .00 .00 33-112-65-65-9-510- 62390 School Breakfast Program 10.553 48,129.99 23,806.84 .00 31,462.44 .00 .00 .00 33-112-65-65-9-510- 62391 School Breakfast Program 10.553 - CARES .00 2,264.73 .00 .00 .00 .00 .00 33-112-65-65-9-510- 62395 Federal Aid - Commodities 29,584.15 34,854.96 37,384.67 .00 .00 .00 .00 33-112-65-65-9-510- 62397 Summer Food Service Program 10.559 20,300.92 21,895.47 55,801.06 .00 25,368.00 37,684.00 12,316.00 33-112-65-65-9-510- 62398 Summer Food Service Program 10.559 - CARES .00 98,278.04 256,198.67 85,461.44 .00 .00 .00 33-112-65-65-9-510- 63030 Sale of Breakfasts 8,369.02 3,039.89 4.02 .00 10,200.00 11,906.00 1,706.00 33-112-65-65-9-510- 63035 Sale of Lunches 97,116.96 76,118.88 333.58 .00 111,006.00 101,876.00 (9,130.00) 33-112-65-65-9-510- 63036 Sale - A La Carte .00 48,614.65 15,074.30 6,376.20 81,394.00 78,833.00 (2,561.00) 33-112-65-65-9-510- 63037 Sale - Adult .00 4,025.01 3,348.01 3.85 8,866.00 6,610.00 (2,256.00) 33-112-65-65-9-510- 63038 Sale - A La Carte & Adult 77,064.79 .00 .00 .00 .00 .00 .00 33-112-65-65-9-510- 63040 Rebate Income 149.98 757.48 1,151.73 741.59 300.00 300.00 .00 33-112-65-65-9-510- 63801 Interest Income 868.22 1,385.62 288.55 44.67 500.00 500.00 .00 FY 23 Cafeteria Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 33 - School Cafeteria Fund REVENUE Locations 112 - Andrew Lewis Middle School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services Program 510 - School Food Services Totals $464,828.80 $458,978.38 $374,287.65 $334,156.70 $470,590.00 $501,346.00 $30,756.00 Level 9 - District Wide Totals $464,828.80 $458,978.38 $374,287.65 $334,156.70 $470,590.00 $501,346.00 $30,756.00 Sub-Function 65 - Food Services Totals $464,828.80 $458,978.38 $374,287.65 $334,156.70 $470,590.00 $501,346.00 $30,756.00 Function 65 - Food Services Totals $464,828.80 $458,978.38 $374,287.65 $334,156.70 $470,590.00 $501,346.00 $30,756.00 Locations 112 - Andrew Lewis Middle School Totals $464,828.80 $458,978.38 $374,287.65 $334,156.70 $470,590.00 $501,346.00 $30,756.00 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 2,688.39 2,701.37 2,430.60 .00 4,059.00 4,059.00 .00 33-113-65-65-9-510- 61351 State School Breakfast Incentive Grant 1,002.54 3,143.47 .00 .00 1,963.00 1,891.00 (72.00) 33-113-65-65-9-510- 61352 Breakfast After the Bell 240434 1,036.65 913.90 .00 .00 .00 .00 .00 33-113-65-65-9-510- 62360 Natl School Lunch Program 10.555 122,521.02 72,226.90 .00 108,302.39 101,930.00 120,751.00 18,821.00 33-113-65-65-9-510- 62361 Natl School Lunch Program 10.555 - CARES .00 5,909.48 .00 .00 .00 .00 .00 33-113-65-65-9-510- 62390 School Breakfast Program 10.553 50,992.30 29,772.27 .00 41,996.25 .00 .00 .00 33-113-65-65-9-510- 62391 School Breakfast Program 10.553 - CARES .00 2,240.90 .00 .00 .00 .00 .00 33-113-65-65-9-510- 62395 Federal Aid - Commodities 15,591.52 17,246.09 28,510.22 .00 .00 .00 .00 33-113-65-65-9-510- 62397 Summer Food Service Program 10.559 .00 520.13 48,225.17 .00 .00 .00 .00 33-113-65-65-9-510- 62398 Summer Food Service Program 10.559 - CARES .00 116,933.65 191,451.70 .00 .00 .00 .00 33-113-65-65-9-510- 63020 Sale Of Property/Equipment 1,403.00 .00 .00 .00 .00 .00 .00 33-113-65-65-9-510- 63030 Sale of Breakfasts 7,222.41 4,819.29 6.52 .00 4,721.00 5,719.00 998.00 FY 23 Cafeteria Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 33 - School Cafeteria Fund REVENUE Locations 113 - Carver Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-113-65-65-9-510- 63035 Sale of Lunches 42,750.89 29,508.82 29.14 .00 51,372.00 48,933.00 (2,439.00) 33-113-65-65-9-510- 63036 Sale - A La Carte .00 12,390.24 323.69 57.10 37,668.00 37,864.00 196.00 33-113-65-65-9-510- 63037 Sale - Adult .00 1,436.28 1,365.58 277.20 4,103.00 3,175.00 (928.00) 33-113-65-65-9-510- 63038 Sale - A La Carte & Adult 21,443.11 .00 .00 .00 .00 .00 .00 33-113-65-65-9-510- 63040 Rebate Income 149.98 757.48 1,151.71 741.58 300.00 300.00 .00 33-113-65-65-9-510- 63045 Catering/Special Events 15.29 216.49 .00 .00 .00 .00 .00 33-113-65-65-9-510- 63801 Interest Income 868.22 1,385.62 288.55 44.67 500.00 500.00 .00 Program 510 - School Food Services Totals $267,685.32 $302,122.38 $273,782.88 $151,419.19 $206,616.00 $223,192.00 $16,576.00 Level 9 - District Wide Totals $267,685.32 $302,122.38 $273,782.88 $151,419.19 $206,616.00 $223,192.00 $16,576.00 Sub-Function 65 - Food Services Totals $267,685.32 $302,122.38 $273,782.88 $151,419.19 $206,616.00 $223,192.00 $16,576.00 Function 65 - Food Services Totals $267,685.32 $302,122.38 $273,782.88 $151,419.19 $206,616.00 $223,192.00 $16,576.00 Locations 113 - Carver Elementary Totals $267,685.32 $302,122.38 $273,782.88 $151,419.19 $206,616.00 $223,192.00 $16,576.00 Locations 114 - West Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-114-65-65-9-510- 61118 State School Lunch Program 2,323.17 2,212.49 2,054.86 .00 4,059.00 4,059.00 .00 33-114-65-65-9-510- 61351 State School Breakfast Incentive Grant 802.01 1,414.60 .00 .00 1,963.00 1,891.00 (72.00) 33-114-65-65-9-510- 62360 Natl School Lunch Program 10.555 69,326.72 42,047.02 .00 91,122.30 92,788.00 112,567.00 19,779.00 33-114-65-65-9-510- 62361 Natl School Lunch Program 10.555 - CARES .00 3,741.59 .00 .00 .00 .00 .00 33-114-65-65-9-510- 62390 School Breakfast Program 10.553 19,866.07 13,728.27 .00 34,997.78 .00 .00 .00 33-114-65-65-9-510- 62391 School Breakfast Program 10.553 - CARES .00 1,190.91 .00 .00 .00 .00 .00 FY 23 Cafeteria Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 33 - School Cafeteria Fund REVENUE Locations 114 - West Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-114-65-65-9-510- 62395 Federal Aid - Commodities 13,129.31 9,722.45 19,334.92 .00 .00 .00 .00 33-114-65-65-9-510- 62398 Summer Food Service Program 10.559 - CARES .00 124,897.18 150,363.19 .00 .00 .00 .00 33-114-65-65-9-510- 63030 Sale of Breakfasts 3,867.49 4,105.08 15.73 .00 4,313.00 5,344.00 1,031.00 33-114-65-65-9-510- 63035 Sale of Lunches 61,714.55 44,280.90 180.69 .00 46,942.00 45,725.00 (1,217.00) 33-114-65-65-9-510- 63036 Sale - A La Carte .00 530.75 177.37 61.00 34,419.00 35,382.00 963.00 33-114-65-65-9-510- 63037 Sale - Adult .00 19,041.25 2,837.36 1,608.15 3,749.00 2,967.00 (782.00) 33-114-65-65-9-510- 63038 Sale - A La Carte & Adult 30,720.05 .00 .00 .00 .00 .00 .00 33-114-65-65-9-510- 63040 Rebate Income 149.96 757.48 1,151.71 741.58 300.00 300.00 .00 33-114-65-65-9-510- 63801 Interest Income 868.21 1,385.61 288.55 44.67 500.00 500.00 .00 Program 510 - School Food Services Totals $202,767.54 $269,055.58 $176,404.38 $128,575.48 $189,033.00 $208,735.00 $19,702.00 Level 9 - District Wide Totals $202,767.54 $269,055.58 $176,404.38 $128,575.48 $189,033.00 $208,735.00 $19,702.00 Sub-Function 65 - Food Services Totals $202,767.54 $269,055.58 $176,404.38 $128,575.48 $189,033.00 $208,735.00 $19,702.00 Function 65 - Food Services Totals $202,767.54 $269,055.58 $176,404.38 $128,575.48 $189,033.00 $208,735.00 $19,702.00 Locations 114 - West Salem Elementary Totals $202,767.54 $269,055.58 $176,404.38 $128,575.48 $189,033.00 $208,735.00 $19,702.00 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- 61118 State School Lunch Program 2,209.91 2,231.46 1,938.39 .00 4,059.00 4,059.00 .00 33-115-65-65-9-510- 61351 State School Breakfast Incentive Grant 802.01 1,414.60 .00 .00 1,963.00 1,891.00 (72.00) 33-115-65-65-9-510- 62360 Natl School Lunch Program 10.555 73,946.34 44,157.42 .00 89,450.23 85,624.00 106,721.00 21,097.00 FY 23 Cafeteria Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 33 - School Cafeteria Fund REVENUE Locations 115 - South Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-115-65-65-9-510- 62361 Natl School Lunch Program 10.555 - CARES .00 3,431.07 .00 .00 .00 .00 .00 33-115-65-65-9-510- 62390 School Breakfast Program 10.553 20,594.46 10,916.97 .00 36,791.92 .00 .00 .00 33-115-65-65-9-510- 62391 School Breakfast Program 10.553 - CARES .00 999.05 .00 .00 .00 .00 .00 33-115-65-65-9-510- 62395 Federal Aid - Commodities 13,660.11 15,287.63 19,436.30 .00 .00 .00 .00 33-115-65-65-9-510- 62397 Summer Food Service Program 10.559 .00 520.13 42,106.37 .00 .00 37,684.00 37,684.00 33-115-65-65-9-510- 62398 Summer Food Service Program 10.559 - CARES .00 130,132.25 153,694.25 55,375.00 .00 .00 .00 33-115-65-65-9-510- 63030 Sale of Breakfasts 7,928.85 3,594.50 12.02 .00 3,994.00 5,076.00 1,082.00 33-115-65-65-9-510- 63035 Sale of Lunches 75,813.80 39,452.72 53.27 .00 43,469.00 43,433.00 (36.00) 33-115-65-65-9-510- 63036 Sale - A La Carte .00 18,991.74 199.09 1,694.96 31,873.00 33,608.00 1,735.00 33-115-65-65-9-510- 63037 Sale - Adult .00 1,657.73 2,687.70 1,122.90 3,472.00 2,818.00 (654.00) 33-115-65-65-9-510- 63038 Sale - A La Carte & Adult 53,529.15 .00 .00 .00 .00 .00 .00 33-115-65-65-9-510- 63040 Rebate Income 149.98 757.48 1,138.61 738.38 300.00 300.00 .00 33-115-65-65-9-510- 63801 Interest Income 868.21 1,385.61 288.55 44.67 500.00 500.00 .00 Program 510 - School Food Services Totals $249,502.82 $274,930.36 $221,554.55 $185,218.06 $175,254.00 $236,090.00 $60,836.00 Level 9 - District Wide Totals $249,502.82 $274,930.36 $221,554.55 $185,218.06 $175,254.00 $236,090.00 $60,836.00 Sub-Function 65 - Food Services Totals $249,502.82 $274,930.36 $221,554.55 $185,218.06 $175,254.00 $236,090.00 $60,836.00 Function 65 - Food Services Totals $249,502.82 $274,930.36 $221,554.55 $185,218.06 $175,254.00 $236,090.00 $60,836.00 Locations 115 - South Salem Elementary Totals $249,502.82 $274,930.36 $221,554.55 $185,218.06 $175,254.00 $236,090.00 $60,836.00 FY 23 Cafeteria Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 33 - School Cafeteria Fund REVENUE Locations 116 - East Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-116-65-65-9-510- 61118 State School Lunch Program 2,640.52 2,695.72 2,689.37 .00 4,059.00 4,059.00 .00 33-116-65-65-9-510- 61351 State School Breakfast Incentive Grant 902.22 3,300.66 .00 .00 1,963.00 1,891.00 (72.00) 33-116-65-65-9-510- 61352 Breakfast After the Bell 240434 .00 1,416.10 .00 .00 .00 .00 .00 33-116-65-65-9-510- 62360 Natl School Lunch Program 10.555 122,661.49 85,104.87 .00 116,275.25 90,318.00 106,721.00 16,403.00 33-116-65-65-9-510- 62361 Natl School Lunch Program 10.555 - CARES .00 6,830.74 .00 .00 .00 .00 .00 33-116-65-65-9-510- 62390 School Breakfast Program 10.553 54,355.97 36,768.77 .00 55,814.11 .00 .00 .00 33-116-65-65-9-510- 62391 School Breakfast Program 10.553 - CARES .00 2,832.27 .00 .00 .00 .00 .00 33-116-65-65-9-510- 62395 Federal Aid - Commodities 17,187.49 14,591.36 22,639.72 .00 .00 .00 .00 33-116-65-65-9-510- 62397 Summer Food Service Program 10.559 .00 .00 917.84 .00 .00 .00 .00 33-116-65-65-9-510- 62398 Summer Food Service Program 10.559 - CARES .00 69,805.09 184,886.07 .00 .00 .00 .00 33-116-65-65-9-510- 62400 NSLP Equipment Grant 10.579 .00 .00 .00 14,790.00 .00 .00 .00 33-116-65-65-9-510- 63020 Sale Of Property/Equipment 505.89 .00 .00 509.00 .00 .00 .00 33-116-65-65-9-510- 63030 Sale of Breakfasts 8,581.63 7,500.28 68.34 65.00 4,203.00 5,076.00 873.00 33-116-65-65-9-510- 63035 Sale of Lunches 41,065.85 32,232.09 200.28 .00 45,744.00 43,433.00 (2,311.00) 33-116-65-65-9-510- 63036 Sale - A La Carte .00 11,702.46 30.54 318.24 33,541.00 33,608.00 67.00 33-116-65-65-9-510- 63037 Sale - Adult .00 3,083.48 3,459.44 1,692.40 3,653.00 2,818.00 (835.00) 33-116-65-65-9-510- 63038 Sale - A La Carte & Adult 22,802.29 .00 .00 .00 .00 .00 .00 33-116-65-65-9-510- 63040 Rebate Income 149.98 757.48 1,151.73 741.58 300.00 300.00 .00 FY 23 Cafeteria Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 33 - School Cafeteria Fund REVENUE Locations 116 - East Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-116-65-65-9-510- 63801 Interest Income 868.23 1,385.64 288.41 44.68 500.00 500.00 .00 Program 510 - School Food Services Totals $271,721.56 $280,007.01 $216,331.74 $190,250.26 $184,281.00 $198,406.00 $14,125.00 Level 9 - District Wide Totals $271,721.56 $280,007.01 $216,331.74 $190,250.26 $184,281.00 $198,406.00 $14,125.00 Sub-Function 65 - Food Services Totals $271,721.56 $280,007.01 $216,331.74 $190,250.26 $184,281.00 $198,406.00 $14,125.00 Function 65 - Food Services Totals $271,721.56 $280,007.01 $216,331.74 $190,250.26 $184,281.00 $198,406.00 $14,125.00 Locations 116 - East Salem Elementary Totals $271,721.56 $280,007.01 $216,331.74 $190,250.26 $184,281.00 $198,406.00 $14,125.00 REVENUE TOTALS $1,977,013.49 $1,982,059.05 $1,650,388.16 $1,356,501.32 $1,838,119.00 $2,025,453.00 $187,334.00 EXPENSE Locations 111 - Salem High School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-111-65-65-9-510- 71192 Compensation-Cafeteria 165,816.77 180,917.61 200,253.46 126,034.75 237,875.00 306,839.00 68,964.00 33-111-65-65-9-510- 71200 Compensation-OT 5,017.54 5,549.01 5,717.27 3,636.36 3,000.00 5,500.00 2,500.00 33-111-65-65-9-510- 71520 Compensation-Substitutes 2,660.67 1,485.68 .00 .00 2,360.00 1,680.00 (680.00) 33-111-65-65-9-510- 71665 Bonus Payments To Teachers .00 .00 4,644.00 .00 .00 .00 .00 33-111-65-65-9-510- 72100 FICA 13,652.66 14,231.29 16,678.67 10,399.47 46,958.00 62,770.00 15,812.00 33-111-65-65-9-510- 72210 VRS Pension Contribution 8,286.62 7,815.58 7,853.87 4,145.33 7,377.00 8,408.00 1,031.00 33-111-65-65-9-510- 72300 Group Health and Dental Insurance 41,170.00 36,718.60 41,355.18 24,462.94 44,775.00 46,060.00 1,285.00 33-111-65-65-9-510- 72400 VRS Group Life Insurance 1,061.50 1,010.26 862.69 481.55 881.00 1,011.00 130.00 33-111-65-65-9-510- 72750 VRS Retiree Health Care Credit 658.06 645.80 599.70 419.05 610.00 872.00 262.00 33-111-65-65-9-510- 72800 Termination Pay for Vac/Sick Leave .00 3,580.00 .00 .00 .00 .00 .00 FY 23 Cafeteria Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 33 - School Cafeteria Fund EXPENSE Locations 111 - Salem High School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-111-65-65-9-510- 73020 Commodity Storage Services 1,773.60 2,410.29 3,174.38 1,723.44 1,000.00 4,000.00 3,000.00 33-111-65-65-9-510- 73037 Contractual Services - Other 29,468.46 19,473.67 22,302.87 9,683.58 39,271.00 44,964.00 5,693.00 33-111-65-65-9-510- 73178 Repair/Maint - POS Terminals 2,432.55 6,641.77 6,324.38 7,447.67 5,083.00 5,104.00 21.00 33-111-65-65-9-510- 73180 Repair/Maint - Other Contracted 7,623.96 11,081.24 7,742.41 5,755.21 20,301.00 12,000.00 (8,301.00) 33-111-65-65-9-510- 73195 Safety and OSHA Training .00 122.72 .00 .00 .00 .00 .00 33-111-65-65-9-510- 76088 Special Events Costs .00 .00 2,000.00 .00 3,000.00 3,000.00 .00 33-111-65-65-9-510- 76110 Supplies - Operational 22,272.36 19,345.96 17,276.73 11,307.79 24,448.00 17,750.00 (6,698.00) 33-111-65-65-9-510- 76120 Food Products 201,913.32 225,181.06 103,181.49 67,380.11 221,684.00 205,558.00 (16,126.00) 33-111-65-65-9-510- 76550 Uniforms 1,709.38 1,273.70 1,024.63 554.21 2,360.00 2,593.00 233.00 33-111-65-65-9-510- 78020 Furniture & Equipment >$5,000 .00 .00 .00 10,557.65 .00 .00 .00 Program 510 - School Food Services Totals $505,517.45 $537,484.24 $440,991.73 $283,989.11 $660,983.00 $728,109.00 $67,126.00 Level 9 - District Wide Totals $505,517.45 $537,484.24 $440,991.73 $283,989.11 $660,983.00 $728,109.00 $67,126.00 Sub-Function 65 - Food Services Totals $505,517.45 $537,484.24 $440,991.73 $283,989.11 $660,983.00 $728,109.00 $67,126.00 Function 65 - Food Services Totals $505,517.45 $537,484.24 $440,991.73 $283,989.11 $660,983.00 $728,109.00 $67,126.00 Locations 111 - Salem High School Totals $505,517.45 $537,484.24 $440,991.73 $283,989.11 $660,983.00 $728,109.00 $67,126.00 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 120,913.37 136,024.34 161,708.90 77,908.01 145,149.00 189,589.00 44,440.00 33-112-65-65-9-510- 71200 Compensation-OT 603.01 899.04 1,815.31 1,386.26 2,000.00 2,000.00 .00 33-112-65-65-9-510- 71520 Compensation-Substitutes 5,805.36 .00 .00 .00 1,725.00 1,194.00 (531.00) FY 23 Cafeteria Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 33 - School Cafeteria Fund EXPENSE Locations 112 - Andrew Lewis Middle School Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-112-65-65-9-510- 71665 Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00 33-112-65-65-9-510- 72100 FICA 11,069.86 11,865.74 14,670.98 7,318.33 32,115.00 42,284.00 10,169.00 33-112-65-65-9-510- 72210 VRS Pension Contribution 3,448.88 1,886.38 2,389.52 1,250.13 1,681.00 2,399.00 718.00 33-112-65-65-9-510- 72300 Group Health and Dental Insurance 21,379.39 11,114.03 23,665.76 13,612.01 15,532.00 15,978.00 446.00 33-112-65-65-9-510- 72400 VRS Group Life Insurance 298.63 211.80 227.53 145.75 228.00 306.00 78.00 33-112-65-65-9-510- 72600 Unemployment Compensation .00 133.45 2,217.40 .00 .00 .00 .00 33-112-65-65-9-510- 72750 VRS Retiree Health Care Credit 177.83 95.40 115.49 122.90 112.00 254.00 142.00 33-112-65-65-9-510- 73020 Commodity Storage Services 1,783.34 2,837.43 3,947.85 2,049.14 1,000.00 4,000.00 3,000.00 33-112-65-65-9-510- 73037 Contractual Services - Other 29,786.14 19,152.11 22,225.86 9,710.36 28,710.00 31,953.00 3,243.00 33-112-65-65-9-510- 73178 Repair/Maint - POS Terminals 2,637.72 4,212.53 6,532.46 7,640.57 3,716.00 3,627.00 (89.00) 33-112-65-65-9-510- 73180 Repair/Maint - Other Contracted 6,829.95 3,690.73 3,647.30 962.71 14,301.00 6,000.00 (8,301.00) 33-112-65-65-9-510- 76110 Supplies - Operational 28,150.66 19,230.90 16,284.95 11,285.71 17,874.00 14,311.00 (3,563.00) 33-112-65-65-9-510- 76120 Food Products 174,253.44 197,127.90 92,772.92 73,427.55 162,067.00 143,687.00 (18,380.00) 33-112-65-65-9-510- 76550 Uniforms 1,248.99 2,528.21 834.29 554.10 1,725.00 1,842.00 117.00 33-112-65-65-9-510- 78020 Furniture & Equipment >$5,000 .00 .00 9,597.00 .00 .00 .00 .00 Program 510 - School Food Services Totals $408,386.57 $411,009.99 $364,201.52 $207,373.53 $427,935.00 $459,424.00 $31,489.00 Level 9 - District Wide Totals $408,386.57 $411,009.99 $364,201.52 $207,373.53 $427,935.00 $459,424.00 $31,489.00 Sub-Function 65 - Food Services Totals $408,386.57 $411,009.99 $364,201.52 $207,373.53 $427,935.00 $459,424.00 $31,489.00 Function 65 - Food Services Totals $408,386.57 $411,009.99 $364,201.52 $207,373.53 $427,935.00 $459,424.00 $31,489.00 Locations 112 - Andrew Lewis Middle School Totals $408,386.57 $411,009.99 $364,201.52 $207,373.53 $427,935.00 $459,424.00 $31,489.00 FY 23 Cafeteria Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 33 - School Cafeteria Fund EXPENSE Locations 113 - Carver Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-113-65-65-9-510- 71192 Compensation-Cafeteria 67,330.77 93,959.60 108,406.11 57,430.66 63,995.00 84,270.00 20,275.00 33-113-65-65-9-510- 71200 Compensation-OT 627.62 771.39 908.18 1,317.77 1,500.00 1,500.00 .00 33-113-65-65-9-510- 71520 Compensation-Substitutes 3,511.32 .00 .00 211.20 798.00 573.00 (225.00) 33-113-65-65-9-510- 72100 FICA 7,006.82 7,507.89 10,598.42 5,860.47 14,663.00 19,831.00 5,168.00 33-113-65-65-9-510- 72210 VRS Pension Contribution 1,756.14 1,289.78 1,999.02 999.98 1,290.00 1,960.00 670.00 33-113-65-65-9-510- 72300 Group Health and Dental Insurance 8,764.31 4,978.35 14,300.84 9,222.10 7,492.00 7,707.00 215.00 33-113-65-65-9-510- 72800 Termination Pay for Vac/Sick Leave 880.00 .00 .00 .00 .00 .00 .00 33-113-65-65-9-510- 73020 Commodity Storage Services 1,500.53 2,072.31 1,663.73 838.01 500.00 2,000.00 1,500.00 33-113-65-65-9-510- 73037 Contractual Services - Other 18,175.86 19,394.29 20,672.22 9,678.27 13,287.00 15,347.00 2,060.00 33-113-65-65-9-510- 73178 Repair/Maint - POS Terminals 1,833.55 3,247.55 5,564.38 6,675.57 1,720.00 1,742.00 22.00 33-113-65-65-9-510- 73180 Repair/Maint - Other Contracted 12,754.05 5,799.98 6,268.96 948.94 11,301.00 6,000.00 (5,301.00) 33-113-65-65-9-510- 76110 Supplies - Operational 17,621.81 15,794.57 14,451.85 11,285.67 8,272.00 6,874.00 (1,398.00) 33-113-65-65-9-510- 76120 Food Products 91,835.51 97,800.82 95,818.63 55,143.20 75,002.00 67,773.00 (7,229.00) 33-113-65-65-9-510- 76550 Uniforms 667.12 1,264.87 667.69 554.07 798.00 885.00 87.00 33-113-65-65-9-510- 78020 Furniture & Equipment >$5,000 1,897.61 .00 .00 .00 .00 .00 .00 Program 510 - School Food Services Totals $236,163.02 $253,881.40 $281,320.03 $160,165.91 $200,618.00 $216,462.00 $15,844.00 Level 9 - District Wide Totals $236,163.02 $253,881.40 $281,320.03 $160,165.91 $200,618.00 $216,462.00 $15,844.00 Sub-Function 65 - Food Services Totals $236,163.02 $253,881.40 $281,320.03 $160,165.91 $200,618.00 $216,462.00 $15,844.00 Function 65 - Food Services Totals $236,163.02 $253,881.40 $281,320.03 $160,165.91 $200,618.00 $216,462.00 $15,844.00 Locations 113 - Carver Elementary Totals $236,163.02 $253,881.40 $281,320.03 $160,165.91 $200,618.00 $216,462.00 $15,844.00 FY 23 Cafeteria Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 33 - School Cafeteria Fund EXPENSE Locations 114 - West Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-114-65-65-9-510- 71192 Compensation-Cafeteria 82,994.84 88,963.43 98,427.49 59,129.84 59,227.00 79,271.00 20,044.00 33-114-65-65-9-510- 71200 Compensation-OT 1,403.95 1,371.23 357.94 1,356.27 1,500.00 1,500.00 .00 33-114-65-65-9-510- 71520 Compensation-Substitutes 3,884.32 .00 .00 40.65 730.00 536.00 (194.00) 33-114-65-65-9-510- 72100 FICA 7,656.31 6,922.52 9,674.33 5,878.38 13,466.00 18,579.00 5,113.00 33-114-65-65-9-510- 72210 VRS Pension Contribution 5,562.94 1,289.78 1,999.02 999.98 1,291.00 1,960.00 669.00 33-114-65-65-9-510- 72300 Group Health and Dental Insurance 11,228.91 2,159.02 13,743.20 9,261.49 7,492.00 7,707.00 215.00 33-114-65-65-9-510- 72400 VRS Group Life Insurance 318.00 .00 .00 .00 .00 .00 .00 33-114-65-65-9-510- 72600 Unemployment Compensation .00 .00 2,627.63 .00 .00 .00 .00 33-114-65-65-9-510- 72750 VRS Retiree Health Care Credit 291.30 .00 .00 .00 .00 .00 .00 33-114-65-65-9-510- 72800 Termination Pay for Vac/Sick Leave 4,430.00 .00 .00 .00 .00 .00 .00 33-114-65-65-9-510- 73020 Commodity Storage Services 1,206.49 1,640.76 1,442.93 844.12 500.00 2,000.00 1,500.00 33-114-65-65-9-510- 73037 Contractual Services - Other 15,372.14 19,312.21 21,017.11 9,683.28 12,141.00 14,341.00 2,200.00 33-114-65-65-9-510- 73178 Repair/Maint - POS Terminals 1,833.55 3,247.55 5,853.69 7,015.81 1,571.00 1,628.00 57.00 33-114-65-65-9-510- 73180 Repair/Maint - Other Contracted 5,604.24 3,915.58 4,828.12 3,033.45 4,301.00 5,000.00 699.00 33-114-65-65-9-510- 76055 Machines, Equipment and Tools <$5,000 .00 .00 800.00 .00 .00 .00 .00 33-114-65-65-9-510- 76110 Supplies - Operational 8,891.54 10,277.64 15,735.26 11,285.80 7,558.00 6,423.00 (1,135.00) 33-114-65-65-9-510- 76120 Food Products 77,332.88 54,841.80 64,066.71 56,092.54 68,533.00 63,173.00 (5,360.00) 33-114-65-65-9-510- 76550 Uniforms 680.32 1,272.54 596.31 554.07 730.00 827.00 97.00 FY 23 Cafeteria Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 33 - School Cafeteria Fund EXPENSE Locations 114 - West Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-114-65-65-9-510- 78020 Furniture & Equipment >$5,000 .00 8,345.00 17,050.00 .00 .00 .00 .00 Program 510 - School Food Services Totals $228,691.73 $203,559.06 $258,219.74 $165,175.68 $179,040.00 $202,945.00 $23,905.00 Level 9 - District Wide Totals $228,691.73 $203,559.06 $258,219.74 $165,175.68 $179,040.00 $202,945.00 $23,905.00 Sub-Function 65 - Food Services Totals $228,691.73 $203,559.06 $258,219.74 $165,175.68 $179,040.00 $202,945.00 $23,905.00 Function 65 - Food Services Totals $228,691.73 $203,559.06 $258,219.74 $165,175.68 $179,040.00 $202,945.00 $23,905.00 Locations 114 - West Salem Elementary Totals $228,691.73 $203,559.06 $258,219.74 $165,175.68 $179,040.00 $202,945.00 $23,905.00 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 83,067.79 98,221.79 104,674.49 66,253.25 70,010.00 94,663.00 24,653.00 33-115-65-65-9-510- 71200 Compensation-OT 968.10 771.39 218.76 1,148.68 2,000.00 1,500.00 (500.00) 33-115-65-65-9-510- 71520 Compensation-Substitutes 2,891.66 36.06 79.89 209.60 676.00 509.00 (167.00) 33-115-65-65-9-510- 71665 Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00 33-115-65-65-9-510- 72100 FICA 8,151.76 5,955.75 9,964.84 6,215.86 13,677.00 19,134.00 5,457.00 33-115-65-65-9-510- 72210 VRS Pension Contribution 2,240.44 1,800.08 2,333.35 1,207.68 1,624.00 2,324.00 700.00 33-115-65-65-9-510- 72300 Group Health and Dental Insurance 14,990.33 11,921.31 20,433.72 13,412.00 15,532.00 15,978.00 446.00 33-115-65-65-9-510- 72400 VRS Group Life Insurance 171.90 181.20 194.78 121.00 195.00 254.00 59.00 33-115-65-65-9-510- 72600 Unemployment Compensation 1,429.00 171.72 .00 .00 .00 .00 .00 33-115-65-65-9-510- 72750 VRS Retiree Health Care Credit 77.40 81.60 98.83 102.05 96.00 210.00 114.00 33-115-65-65-9-510- 73020 Commodity Storage Services 1,190.14 1,898.40 1,706.86 1,006.91 500.00 2,000.00 1,500.00 33-115-65-65-9-510- 73037 Contractual Services - Other 15,814.12 19,278.11 20,638.52 9,678.28 11,242.00 13,622.00 2,380.00 FY 23 Cafeteria Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference Fund 33 - School Cafeteria Fund EXPENSE Locations 115 - South Salem Elementary Function 65 - Food Services Sub-Function 65 - Food Services Level 9 - District Wide Program 510 - School Food Services 33-115-65-65-9-510- 73178 Repair/Maint - POS Terminals 2,026.55 3,440.55 6,197.20 6,868.57 1,455.00 1,546.00 91.00 33-115-65-65-9-510- 73180 Repair/Maint - Other Contracted 3,048.23 4,564.25 6,010.40 1,934.45 4,301.00 6,000.00 1,699.00 33-115-65-65-9-510- 76110 Supplies - Operational 12,464.76 14,104.81 14,518.09 11,188.03 6,999.00 6,101.00 (898.00) 33-115-65-65-9-510- 76120 Food Products 80,459.38 86,753.69 63,303.40 54,077.79 63,463.00 59,886.00 (3,577.00) 33-115-65-65-9-510- 76550 Uniforms 1,159.06 1,269.27 596.28 554.07 676.00 785.00 109.00 Program 510 - School Food Services Totals $230,150.62 $250,449.98 $252,517.41 $173,978.22 $192,446.00 $224,512.00 $32,066.00 Level 9 - District Wide Totals $230,150.62 $250,449.98 $252,517.41 $173,978.22 $192,446.00 $224,512.00 $32,066.00 Sub-Function 65 - Food Services Totals $230,150.62 $250,449.98 $252,517.41 $173,978.22 $192,446.00 $224,512.00 $32,066.00 Function 65 - Food Services Totals $230,150.62 $250,449.98 $252,517.41 $173,978.22 $192,446.00 $224,512.00 $32,066.00 Locations 115 - South Salem Elementary Totals $230,150.62 $250,449.98 $252,517.41 $173,978.22 $192,446.00 $224,512.00 $32,066.00 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 69,337.94 94,334.35 102,776.24 59,304.31 57,938.00 75,701.00 17,763.00 33-116-65-65-9-510- 71200 Compensation-OT 774.13 771.39 675.71 1,638.86 1,500.00 1,500.00 .00 33-116-65-65-9-510- 71520 Compensation-Substitutes 2,660.67 .00 .00 .00 711.00 509.00 (202.00) 33-116-65-65-9-510- 72100 FICA 6,988.42 7,573.84 9,848.94 6,186.03 13,142.00 17,684.00 4,542.00 33-116-65-65-9-510- 72210 VRS Pension Contribution 1,756.14 1,289.78 1,999.02 999.98 1,290.00 1,960.00 670.00 33-116-65-65-9-510- 72300 Group Health and Dental Insurance 7,431.27 5,417.81 13,595.02 9,222.10 7,492.00 7,707.00 215.00 33-116-65-65-9-510- 73020 Commodity Storage Services 1,218.44 1,810.26 1,548.55 947.15 500.00 2,000.00 1,500.00 FY 23 Cafeteria Budget for Presentation Budget Year 2023 G/L Account Account Description 2019 Actual Amount 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2022 Adopted Budget 2023 City Mgr/ Supt Recommended Difference 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- 73037 Contractual Services - Other 20,537.44 19,316.78 21,327.27 9,683.33 11,831.00 13,622.00 1,791.00 33-116-65-65-9-510- 73178 Repair/Maint - POS Terminals 1,833.55 3,247.55 5,566.40 7,441.07 1,531.00 1,546.00 15.00 33-116-65-65-9-510- 73180 Repair/Maint - Other Contracted 5,001.08 2,045.02 3,583.47 2,397.11 6,301.00 5,000.00 (1,301.00) 33-116-65-65-9-510- 76110 Supplies - Operational 13,553.18 20,052.48 13,159.51 11,285.67 7,365.00 6,101.00 (1,264.00) 33-116-65-65-9-510- 76120 Food Products 101,235.91 82,306.07 80,253.31 56,332.97 66,785.00 59,886.00 (6,899.00) 33-116-65-65-9-510- 76550 Uniforms 782.60 1,269.28 667.69 554.08 711.00 785.00 74.00 33-116-65-65-9-510- 78020 Furniture & Equipment >$5,000 .00 .00 .00 14,790.00 .00 .00 .00 Program 510 - School Food Services Totals $233,110.77 $239,434.61 $255,001.13 $180,782.66 $177,097.00 $194,001.00 $16,904.00 Level 9 - District Wide Totals $233,110.77 $239,434.61 $255,001.13 $180,782.66 $177,097.00 $194,001.00 $16,904.00 Sub-Function 65 - Food Services Totals $233,110.77 $239,434.61 $255,001.13 $180,782.66 $177,097.00 $194,001.00 $16,904.00 Function 65 - Food Services Totals $233,110.77 $239,434.61 $255,001.13 $180,782.66 $177,097.00 $194,001.00 $16,904.00 Locations 116 - East Salem Elementary Totals $233,110.77 $239,434.61 $255,001.13 $180,782.66 $177,097.00 $194,001.00 $16,904.00 EXPENSE TOTALS $1,842,020.16 $1,895,819.28 $1,852,251.56 $1,171,465.11 $1,838,119.00 $2,025,453.00 $187,334.00 Fund 33 - School Cafeteria Fund Totals REVENUE TOTALS $1,977,013.49 $1,982,059.05 $1,650,388.16 $1,356,501.32 $1,838,119.00 $2,025,453.00 $187,334.00 EXPENSE TOTALS $1,842,020.16 $1,895,819.28 $1,852,251.56 $1,171,465.11 $1,838,119.00 $2,025,453.00 $187,334.00 Fund 33 - School Cafeteria Fund Totals $134,993.33 $86,239.77 ($201,863.40)$185,036.21 $0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $1,977,013.49 $1,982,059.05 $1,650,388.16 $1,356,501.32 $1,838,119.00 $2,025,453.00 $187,334.00 EXPENSE GRAND TOTALS $1,842,020.16 $1,895,819.28 $1,852,251.56 $1,171,465.11 $1,838,119.00 $2,025,453.00 $187,334.00 Net Grand Totals $134,993.33 $86,239.77 ($201,863.40)$185,036.21 $0.00 $0.00 $0.00 FY 23 Cafeteria Budget for Presentation Budget Year 2023 Item #6B Date: 4/11/2022 AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: April 11, 2022 AGENDA ITEM: Request to adopt a resolution setting the allocation percentage for personal property tax relief for the 2022 tax year SUBMITTED BY: Rosemarie B. Jordan, Director of Finance BACKGROUND: In December 2005, the Personal Property Tax Relief Act (PPTRA) provided relief to owners of personal use motor vehicles statewide. City Council adopted an ordinance enacting these changes to the Act in December 2005. The City uses the “Specific Relief” method to allocate the relief at the same percentage across the board to the first $20,000 of personal use vehicle value. Vehicles valued at $1,000 and below receive 100% tax relief. SUMMARY OF INFORMATION: The City uses the PPTRA Allocation Model developed by the State to calculate the effective reimbursement rate. This model uses historical trends and a five-year rolling average to calculate the effective reimbursement rate. This same methodology for calculating the rate is used by many of our neighboring localities. The calculation for the current year includes an adjustment for the unusual increase in vehicle assessed values. The relief percentage is calculated to distribute the $2,588,707 block grant allocation received annually by the City of Salem from the Commonwealth. City Council is required by the Commonwealth to annually adopt a resolution setting the percentage reduction in personal property tax for that year. The rate computed using the model for 2022 is 41.15%. STAFF RECOMMENDATION: Adopt the attached resolution that establishes the percentage reduction for personal property tax relief at 41.15% for the City of Salem for the 2022 tax year. IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, April 11, 2022: Resolution 1422 A RESOLUTION SETTING THE ALLOCATION PERCENTAGE FOR PERSONAL PROPERTY TAX RELIEF IN THE CITY OF SALEM, VIRGINIA FOR THE 2022 TAX YEAR WHEREAS, in accordance with the requirements set forth in Section 58.1-3524 (C) (2) and Section 58.1-3912 (E) of the Code of Virginia, as amended by Chapter 1 of the Acts of Assembly and as set forth in item 503.E (Personal Property Tax Relief Program or “PPTRA”) of Chapter 951 of the 2005 Acts of Assembly and qualifying vehicle with a taxable situs within the City commencing January 1, 2022, shall receive personal property tax relief; and, WHEREAS, this Resolution is adopted pursuant to Ordinance adopted by the City Council on December 12, 2005. NOW THEREFORE, BE IT RESOLVED, BY THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA, as follows: 1. That tax relief shall be allocated so as to eliminate personal property taxation for qualifying personal use vehicles valued at $1,000 or less. 2. That qualifying personal use vehicles valued at $1,001-$20,000 will be eligible for 41.15% tax relief. 3. That qualifying personal use vehicles valued at $20,001 or more shall only receive 41.15% tax relief on the first $20,000 of value; and 4. That all other vehicles which do not meet the definition of qualifying (for example, including but not limited to, business use vehicles, farm use vehicles, motor homes, etc.) will not be eligible for any form of tax relief under this program. 5. That the percentages applied to the categories of qualifying personal use vehicles are estimated fully to use all available PPTRA funds allocated to the City of Salem by the Commonwealth of Virginia. 6. Supplemental assessments for tax years 2005 and prior shall be deemed non-qualifying for purposes of state tax relief and the local share due from the taxpayer shall represent 100% of the assessed personal property tax. 7. That this resolution shall be effective from and after the date of its adoption. Upon a call for an aye and a nay vote, the same stood as follows: John E. Saunders – William D. Jones – Byron Randolph Foley – James W. Wallace III – Renee F. Turk – ATTEST: H. Robert Light Clerk of Council City of Salem, Virginia Item # 6C Date: 4/11/2022 AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: April 11, 2022 AGENDA ITEM: Request to approve the Roanoke Valley Resource Authority (RVRA) budget for fiscal year 2022-2023. SUBMITTED BY: Rob Light, Assistant City Manager 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 2022/2023 budget was approved by the RVRA Board. Dan Miles, 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 2022/2023 RVRA budget proposes a $1.50 per ton tipping fee increase to member localities. STAFF RECOMMENDATION: Staff recommends approval of the Roanoke Valley Resource Authority budget for the fiscal year 2022/2023. FY 2022-23 ANNUAL OPERATING & RESERVES BUDGET ROANOKE VALLEY RESOURCE AUTHORITY TINKER CREEK TRANSFER STATION 2022-23 OPERATING BUDGET ROANOKE VALLEY RESOURCE AUTHORITY SMITH GAP LANDFILL Budget Summary 1 & 2 Revenues 3-5 Expenses *Personnel 6-13 Administrative 7 Roanoke Transfer Station 8 Salem Transfer Station 9 Smith Gap 10 Totals 11 Classification 12 Employee by Location 13 *Operating 14-25 *Capital 26 *Reserves 27-28 Tipping Fees Breakdown 29 2022-2023 BUDGET TABLE OF CONTENTS Roanoke Valley Resource Authority REVENUE 2022-2023 Disposal Fees 14,651,255$ Interest Income 5,000$ Transfer from Contingency Reserve Fund -$ 0$ Sale of Recyclable Material 125,000$ Miscellaneous - Mulch 50,000$ Miscellaneous Sales 24,900$ Total 14,856,155$ EXPENSES Personnel Administrative 949,829$ Tinker Creek Transfer Station 939,211$ Salem Transfer Station 645,911$ Smith Gap 984,829$ Totals 3,519,781$ Operating Administrative 1,083,608$ Tinker Creek Transfer Station 2,266,123$ Salem Transfer Station 1,470,575$ Smith Gap 2,290,449$ Totals 7,110,754$ CAPITAL Totals -$ RESERVES Administrative -$ Tinker Creek Transfer Station 185,439$ Salem Transfer Station 82,014$ Smith Gap 2,059,220$ Totals 2,326,674$ DEBT SERVICE Principal 1,120,827$ Interest 778,119$ Totals 1,898,946$ 1,898,946$ TOTALS Administrative 2,033,437$ Tinker Creek Transfer Station 3,390,774$ Salem Transfer Station 2,198,500$ Smith Gap 5,334,498$ Debt Service 1,898,946$ Total 14,856,155$ 2022-2023 BUDGET SUMMARYRoanoke Valley Resource Authority 1 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 REVENUE Disposal Fees 12,868,350$ 12,583,250$ 12,656,250$ 12,147,125$ 14,681,825$ 14,651,255$ Interest Income 100,000$ 100,000$ 140,000$ 150,000$ 50,000$ 5,000$ Transfer from Contingency -$ 21,161$ 897,436$ 147,572$ -$ -$ Reserve Fund Sale of Recyclable 37,000$ 45,000$ 52,000$ 60,000$ 68,000$ 125,000$ Material Mulch sales 40,000$ 42,000$ 42,000$ 45,000$ 50,000$ 50,000$ Miscellaneous -$ -$ 46,000$ 47,900$ 24,900$ 24,900$ TOTAL 13,045,350$ 12,791,411$ 13,833,686$ 12,597,597$ 14,874,725$ 14,856,155$ . EXPENSES Personnel 2,863,727$ 3,054,035$ 3,255,069$ 3,295,455$ 3,332,196$ 3,519,781$ Operating 6,409,438$ 6,700,794$ 8,606,178$ 8,014,111$ 6,635,818$ 7,110,754$ Capital -$ -$ 85,000$ -$ -$ -$ Transfer to Reserves 2,360,000$ 1,760,000$ 610,000$ 10,000$ 3,122,725$ 2,326,674$ Debt Service 1,412,185$ 1,276,582$ 1,277,439$ 1,278,031$ 1,783,986$ 1,898,946$ TOTAL 13,045,350$ 12,791,411$ 13,833,686$ 12,597,597$ 14,874,725$ 14,856,155$ DISPOSAL FEES Municipal $ per ton 49.50 51.50 53.50 53.50 53.50 55.00 Private $ per ton 59.50 61.50 61.50 62.75 62.75 64.50 % INCREASE -2.2% -1.9% 8.1% -8.9% 18.1% -0.1% in expenses SUMMARY 2022-2023 BUDGET Roanoke Valley Resource Authority 2 CODE DESCRIPTION FY21-22 FY22-23 JUSTIFICATION 9202 Total Tipping Fees $14,681,825 14,651,255$ Based on tonnage receipts of :211,150 Municipal 97,200 tons 5,618,290$ Commercial 64,550 tons 4,206,675$ Private 37,000 tons 2,669,650$ Residential 12,400 tons 716,300$ Contracted MSW 52,000 tons 1,440,340$ Total 14,651,255$ 15100 Interest Income 50,000$ 5,000$ Operating & Other Reserve 5,000$ 40956 Transfer from Contingency -$ -$Funds available from Contingency Reserve Reserve Fund 16916 Sale of Recyclable 68,000$ 125,000$ Sale of Recyclable Scrap Material Metal & Miscellaneous 18120 Mulch 50,000$ 50,000$ Mulch Sales Revenue 18100 Miscelaneous 24,900$ 24,900$ MVP Annual Easement Fee 24,900$ Revenue Misc. Use Fees -$ Total 24,900$ TOTAL REVENUE $14,874,725 14,856,155$ REVENUES 2022-2023 BUDGET Roanoke Valley Resource Authority 3 CODE DESCRIPTION FY21-22 FY22-23 JUSTIFICATION 16906 City of Roanoke 2,304,300$ 2,370,500$ Municipal Waste 41,000 tons @ 55.0 2,255,000$ Wood Waste 2,900 tons @ 36 104,400$ Tires 60 tons @ 185 11,100$ - mixed @ 5 -$ City of Roanoke Total 2,370,500$ 16907 County of Roanoke 2,125,900$ 2,186,600$ Municipal Waste 37,000 tons @ 55.0 2,035,000$ Wood Waste 4,000 tons @ 36 144,000$ Tires 40 tons @ 185 7,400$ 40 mixed @ 5 200$ County of Roanoke Total 2,186,600$ 16908 Town of Vinton 176,100$ 181,040$ Municipal Waste 3,200 tons @ 55.0 176,000$ Wood Waste 140 tons @ 36 5,040$ Tires - tons @ 185 -$ -mixed @ 5 -$ Town of Vinton Total 181,040$ 16911 City Of Salem 856,150$ 880,150$ Municipal Waste 16,000 tons @ 55.0 880,000$ Wood Waste - tons @ 36 -$ Tires - tons @ 185 -$ 30 mixed @ 5 150$ City of Salem Total 880,150$ TIPPING FEES 2022-2023 BUDGET 4 CODE DESCRIPTION FY21-22 FY22-23 JUSTIFICATION 16914 Commercial 3,423,825$ 4,206,675$ Commercial Waste 64,550 tons @ 64.50 4,163,475$ Wood Waste 1,000 tons @ 36 36,000$ Tires 20 tons @ 185 3,700$ 700 mixed @ 5 3,500$ Commercial Total 4,206,675$ 16914 Contracted Municipal 2,850,000$ 1,440,340$ Contracted MSW Solid Waste 52,000 CW tons @ 27.3 1,419,340$ 500 RDS tons @ 42.0 21,000$ Contracted MSW 1,440,340$ 16915 Private 2,248,650$ 2,669,650$ Private Waste 37,000 tons @ 64.50 2,386,500$ Wood Waste 3,400 tons @ 36 122,400$ Tires 850 tons @ 185 157,250$ 700 mixed @ 5 3,500$ Private Total 2,669,650$ 16917 Residential 696,900$ 716,300$ Residential Waste Based on Uniform Disposal Allocation City of Roanoke 43.5%311,591$ County of Roanoke 41.7%298,697$ Town of Vinton 3.6%25,787$ City of Salem 11.2%80,297$ Household 12,400 Tons @ $55.0 682,000$ Wood waste 800 Tons @ $36 28,800$ Tires 1,100 Tires @ $5 5,500$ Residential Total 716,300$ TOTAL TIPPING FEES $14,681,825 14,651,255$ TIPPING FEES 2022-2023 BUDGET 5 CODE DESCRIPTION FY21-22 FY22-23 JUSTIFICATION 101010 Salaries 2,148,551$ 2,258,669$ Salaries for 40 employees 101015 Overtime 91,000$ 91,000$ Extra work required on Saturdays, Weekdays & Holidays 101020 Part - time 50,000$ 50,000$ Operations, Buildings, and Grounds Maintenance 101116 Supplements -$ -$ Outstanding performance recognition 202100 F.I.C.A.175,323$ 183,575$ 7.65 % of salaries, overtime, part time 202200 Retirement - VRS 308,962$ 360,709$ 15.97 % of salaries 40 employees 2,258,669$ 202840 Deferred Comp. Match 26,000$ 26,000$ $25 per pay period 40 employees 202203 Retirement - VRS- Plan 2 -$ -$ 15.97 % of salaries 0 employees -$ 202205 Retirement - VRS- Hybrid -$ -$ 15.97 % of salaries 0 employees -$ 202300 Hospitalization 307,515$ 319,905$ 40 participating employees 5.0% Annual $ single 33 222,145$ em&sp 2 20,526$ family 3 38,667$ Em & Ch 2 16,567$ HRA 22,000$ 2 not participating but funded as single-wellness 202310 Dental 16,800$ 17,760$ 40 participating employees @ $37 per month 202400 Life Insurance - VRS 28,791$ 30,266$ 1.34 % of salaries 40 employees 2,258,669$ 202500 Long Term Disability Ins.6,338$ 6,663$ 0.59%salaries RVRA pays 50%$6,663 202510 Short Term Disability Ins.2,000$ 2,000$ RVRA pays 100% 202700 Workers' Comp. Ins.49,243$ 60,482$ Workers' Comp. Insurance 40 employees 202750 Retirement Health 6,446$ 6,776$ 0.30 % of salaries 40 employees 2,258,669$ Insurance Credit 202800 Termination Pay 65,000$ 65,000$ Flex Leave and Banked Sick Leave Payments 202810 Cash-in FLP 47,401$ 37,974$ Flexible Leave pay out 202830 Employee Benefits 3,000$ 3,000$ Retiree Health Insurance TOTAL PERSONNEL 3,332,370$ 3,519,781$ 2022-2023 BUDGET PERSONNELRoanoke Valley Resource Authority 6 CODE DESCRIPTION FY21-22 FY22-23 JUSTIFICATION 101010 Salaries 555,987$ 651,398$ Salaries for 6 employees 101015 Overtime -$ -$ Extra work required on Saturdays & Holidays 101020 Part - time -$ -$ Operations, Buildings, and Grounds Maintenance 101116 Supplements -$ -$ Outstanding performance recognition 202100 F.I.C.A.42,533$ 49,832$ 7.65 % of salaries, overtime, part time 202200 Retirement - VRS 79,951$ 104,028$ 15.97 % of salaries 5 employees 651,398$ 202840 Deferred Comp. Match 3,250$ 3,900$ $25 per pay period 6 employees 202203 Retirement - VRS- Plan 2 -$ -$ 15.97 % of salaries 0 employees -$ 202205 Retirement - VRS- Hybrid -$ -$ 15.97 % of salaries 2 employees -$ 202300 Hospitalization 42,837$ 50,940$ 6 participating employees 5.0% Annual $ single 5 33,551$ em&sp 0 -$ family 1 12,889$ Em & Ch 0-$ HRA 4,500$ 202310 Dental 2,100$ 2,664$ 6 participating employees @ $37 per month 202400 Life Insurance - VRS 7,450$ 8,729$ 1.34 % of salaries 6 employees 651,398$ 202500 Long Term Disability Ins.1,640$ 1,922$ 0.59%salaries RVRA pays 50%$1,922 202510 Short Term Disability Ins.250$ 300$ RVRA pays 100% 202700 Workers' Comp. Ins.500$ 586$ Workers' Comp. Insurance 6 employees 202750 Retirement Health 1,668$ 1,954$ 0.30 % of salaries 6 employees 651,398$ Insurance Credit 202800 Termination Pay 65,000$ 65,000$ Annual and sick leave payments 202810 Cash-in FLP 21,384$ 8,126$ Flexible Leave pay out 202830 Employee Benefits 375$ 450$ Retiree Health Insurance TOTAL PERSONNEL 824,925$ 949,829$ PERSONNEL ADMINRoanoke Valley Resource Authority 7 2022-2023 BUDGET CODE DESCRIPTION FY21-22 FY22-23 JUSTIFICATION 101010 Salaries 454,706$ 577,138$ Salaries for 12 employees 101015 Overtime 44,000$ 44,000$ Extra work required on Saturdays, Evenings & Holidays 101020 Part - time 35,000$ 35,000$ Operations, Buildings, and Grounds Maintenance 101116 Supplements -$ -$ Outstanding performance recognition 202100 F.I.C.A.40,829$ 50,195$ 7.65 % of salaries, overtime, part time 202200 Retirement - VRS 65,387$ 92,169$ 15.97 % of salaries 12 employees 577,138$ 202840 Deferred Comp. Match 7,800$ 7,800$ $25 per pay period 12 employees 202203 Retirement - VRS- Plan 2 -$ -$ 15.97 % of salaries 0 employees -$ 202205 Retirement - VRS- Hybrid -$ -$ 15.97 % of salaries 0 employees -$ 202300 Hospitalization 84,687$ 88,597$ 12 participating employees 5.0% Annual $ single 11 73,813$ em&sp 0 -$ family -$ Em & Ch 1 8,284$ HRA 6,500$ 202310 Dental 5,040$ 5,328$ 12 participating employees @ $37 per month 202400 Life Insurance - VRS 6,093$ 7,734$ 1.34 % of salaries 12 employees 577,138$ 202500 Long Term Disability Ins.1,341$ 1,703$ 0.59%salaries RVRA pays 50%$1,703 202510 Short Term Disability Ins.600$ 600$ RVRA pays 100% 202700 Workers' Comp. Ins.13,983$ 20,442$ Workers' Comp. Insurance 12 employees 202750 Retirement Health 1,364$ 1,731$ 0.30 % of salaries 12 employees 577,138$ Insurance Credit 202800 Termination Pay -$ -$ Annual and sick leave payments 202810 Cash-in FLP 11,112$ 5,876$ Flexible Leave pay out 202830 Employee Benefits 900$ 900$ Retiree Health Insurance TOTAL PERSONNEL 772,842$ 939,211$ 2022-2023 BUDGET PERSONNEL TCTSRoanoke Valley Resource Authority 8 CODE DESCRIPTION FY21-22 FY22-23 JUSTIFICATION 101010 Salaries 443,992$ 403,479$ Salaries for 8 employees 101015 Overtime 22,000$ 22,000$ Extra work required on Saturdays & Holidays 101020 Part - time 5,000$ 5,000$ Operations, Buildings, and Grounds Maintenance 101116 Supplements -$ -$ Outstanding performance recognition 202100 F.I.C.A.36,031$ 32,932$ 7.65 % of salaries, overtime, part time 202200 Retirement - VRS 63,846$ 64,436$ 15.97 % of salaries 8 employees 403,479$ 202840 Deferred Comp. Match 4,550$ 5,200$ $25 per pay period 8 employees 202203 Retirement - VRS- Plan 2 -$ -$ 15.97 % of salaries employees -$ 202205 Retirement - VRS- Hybrid -$ -$ 15.97 % of salaries employees -$ 202300 Hospitalization 58,503$ 74,092$ 8 participating employees 5.0% Annual $ single 5 33,551$ em&sp 1 10,263$ family 2 25,778$ Em & Ch 0-$ HRA 4,500$ 202310 Dental 2,940$ 3,552$ 8 participating employees @ $37 per month 202400 Life Insurance - VRS 5,949$ 5,407$ 1.34 % of salaries 8 employees 403,479$ 202500 Long Term Disability Ins.1,310$ 1,190$ 0.59%salaries RVRA pays 50%$1,190 202510 Short Term Disability Ins.350$ 400$ RVRA pays 100% 202700 Workers' Comp. Ins.11,106$ 15,453$ Workers' Comp. Insurance 8 employees 202750 Retirement Health 1,332$ 1,210$ 0.30 % of salaries 8 employees 403,479$ Insurance Credit 202800 Termination Pay -$ -$ Annual and sick leave payments 202810 Cash-in FLP 5,985$ 10,960$ Flexible Leave pay out 202830 Employee Benefits 525$ 600$ Retiree Health Insurance TOTAL PERSONNEL 663,419$ 645,911$ 2022-2023 BUDGET PERSONNEL STSRoanoke Valley Resource Authority 9 CODE DESCRIPTION FY21-22 FY22-23 JUSTIFICATION 101010 Salaries 693,866$ 626,654$ Salaries for 14 employees 101015 Overtime 25,000$ 25,000$ Extra work required on Saturdays & Holidays 101020 Part - time 10,000$ 10,000$ Operations, Buildings, and Grounds Maintenance 101116 Supplements -$ -$ Outstanding performance recognition 202100 F.I.C.A.55,758$ 50,617$ 7.65 % of salaries, overtime, part time 202200 Retirement - VRS 99,778$ 100,077$ 15.97 % of salaries 14 employees 626,654$ 202840 Deferred Comp. Match 10,400$ 9,100$ $25 per pay period 14 employees 202203 Retirement - VRS- Plan 2 -$-$15.97 % of salaries 0 employees -$ 202205 Retirement - VRS- Hybrid -$-$15.97 % of salaries 0 employees -$ 202300 Hospitalization 121,488$ 106,276$ 14 participating employees 5.0% Annual $ single 10 81,230$ em&sp 1 10,263$ family 0 -$ Em & Ch 1 8,284$ HRA 6,500$ 2 Not participating 202310 Dental 6,720$ 6,216$ 14 participating employees @ $37 per month 202400 Life Insurance - VRS 9,298$ 8,397$ 1.34 % of salaries 14 employees 626,654$ 202500 Long Term Disability Ins.2,047$ 1,849$ 0.59%salaries RVRA pays 50%$1,849 202510 Short Term Disability Ins.800$ 700$ RVRA pays 100% 202700 Workers' Comp. Ins.23,652$ 24,001$ Workers' Comp. Insurance 14 employees 202750 Retirement Health 2,082$ 1,880$ 0.30 % of salaries 14 employees 626,654$ Insurance Credit 202800 Termination Pay -$ -$ Annual and sick leave payments 202810 Cash-in FLP 8,919$ 13,013$ Flexible Leave pay out 202830 Employee Benefits 1,200$ 1,050$ Retiree Health Insurance TOTAL PERSONNEL 1,071,008$ 984,829$ 2022-2023 BUDGET PERSONNEL SGRoanoke Valley Resource Authority 10 CODE DESCRIPTION FY22-23 AD TCTS STS SG 101010 Salaries 2,258,669$ 651,398$ 577,138$ 403,479$ 626,654$ 101015 Overtime 91,000$ -$ 44,000$ 22,000$ 25,000$ 101020 Part - time 50,000$ -$ 35,000$ 5,000$ 10,000$ 101116 Supplements -$ -$ -$ -$ -$ 202100 F.I.C.A.183,575$ 49,832$ 50,195$ 32,932$ 50,617$ 202200 Retirement - VRS 360,709$ 104,028$ 92,169$ 64,436$ 100,077$ 202840 Deferred Comp. Match 26,000$ 3,900$ 7,800$ 5,200$ 9,100$ 202203 Retirement - VRS Plan 2 -$ -$ -$ -$ -$ 202205 Retirement - VRS Hybrid -$ -$ -$ -$ -$ 202300 Hospitalization 319,905$ 50,940$ 88,597$ 74,092$ 106,276$ 202310 Dental 17,760$ 2,664$ 5,328$ 3,552$ 6,216$ 202400 Life Insurance - VRS 30,266$ 8,729$ 7,734$ 5,407$ 8,397$ 202500 Long Term Disability Ins.6,663$ 1,922$ 1,703$ 1,190$ 1,849$ 202510 Short Term Disability Ins.2,000$ 300$ 600$ 400$ 700$ 202700 Workers' Comp. Ins.60,482$ 586$ 20,442$ 15,453$ 24,001$ 202750 Retirement Health 6,776$ 1,954$ 1,731$ 1,210$ 1,880$ Insurance Credit 202800 Termination Pay 65,000$ 65,000$ -$ -$ -$ 202810 Cash-in FLP 37,974$ 8,126$ 5,876$ 10,960$ 13,013$ 202830 Employee Benefits 3,000$ 450$ 900$ 600$ 1,050$ TOTAL PERSONNEL 3,519,781$ 949,829$ 939,211$ 645,911$ 984,829$ 2022-2023 BUDGET PERSONNEL TOTALS Roanoke Valley Resource Authority 11 POSITION # GRADE CURRENT PAY RANGE CEO 1 U Unclassified Director of Operations 1 37 82,554$ to 131,261$ Technical Services Director of Operation 1 37 82,554$ to 131,261$ Field Services Finance Manager 1 36 78,623$ to 125,011$ Business Manager 1 30 58,670$ to 93,285$ Operations Manager 4 27 50,681$ to 80,583$ Administrative Coordinator 1 25 45,969$ to 73,091$ Facilities Technician 1 23 41,696$ to 66,296$ Operations Supervisor 4 23 41,696$ to 66,296$ Senior Equipment Operator 3 22 39,710$ to 63,139$ Motor Equipment Operator II 15 19 34,303$ to 54,542$ Scale Operator 3 19 34,303$ to 54,542$ Motor Equipment Operator I 4 17 31,114$ to 49,471$ Laborer / Operator 0 13 25,597$ to 40,700$ TOTAL SALARIES 40 2,124,747$ 1/15/2022 Average Adjustments (6%): Mid-point Performance Increases 42,495$ 2,240,860$Mid-point Adjustments 44,817$ Average Adjustment/Promotions 46,610$ Total 133,922$ TOTAL ADJUSTED SALARIES 2,258,669$ PERSONNEL 2022 - 2023 BUDGET Roanoke Valley Resource Authority 12 EMPLOYEE BY LOCATION POSITION # GRADE ADMIN. TINKER SALEM LANDFILL CEO 1U1000 Director of Operations 1371000 Technical Services Director of Operation 1371000 Field Services Finance Manager 1361000 Business Manager 1 30 1 000 Operations Manager 4270211 Administrative Coordinator1251000 Facilities Technician 123 0100 Operations Supervisor 4230211 Senior Equipment Operator3220111 Motor Equipment Operator II15190357 Scale Operator 3190210 Motor Equipment Operator I 4 17 0 004 Laborer/Operator 0130000 TOTAL EMPLOYEES 40 6 10 9 14 PERSONNEL 2022 - 2023 BUDGET Roanoke Valley Resource Authority 13 CODE DESCRIPTION FY21-22 FY22-23 JUSTIFICATION 300004 Medical Exams 2,000$ 2,000$ Physical exams for new employees; drug and alcohol random testing, more testing 300007 Contract Services 601,452$ 616,677$ Employee Assistance Program: $17.00 @ x 40 employees 680$ Clean Valley Council-Annual 61,000$ Landscaping- $438/month 5,355$ Tire Disposal - 870 Tons @ $154.00 + Fuel Surcharge 133,980$ Copier Rental $790.00 /Month 9,480$ HHW Disposal 66,950$ Janitorial Services 46,350$ Exterminating Services 2,781$ Cap Maintenance - mowing 25,750$ Leachate Disposal (RR)30,900$ Trucking Tires 31,859$ Salem Bond Debt $201,592 300100 Groundwater Sampling 147,032$ 151,730$ Residential Drinking Water Sampling and Analysis -SG & RR 24 @ $700 16,800$ Detection Monitoring-Lab 3,090$ ACM Monitoring - Lab 41,200$ Engineering 90,640$ 300102 Stormwater Sampling 73,500$ 75,705$ *Permit Sampling & Analysis-SG & TCTS Engineering (PCB added)50,470$ Laboratory 25,235$ 300103 Landfill Gas 117,400$ 120,922$ SG - Monthly & Quarterly 50,676$ Monitoring - SG & RR SG Reporting 36,256$ RR- Monthly @ $2,000 22,660$ RR Reporting 11,330$ 300013 Professional Services 53,500$ 55,105$ Engineering 18,540$ Leachate sampling 5,150$ Auditing Services 16,995$ Software support 14,420$ 300017 Legal Services 44,000$ 45,320$ General Counsel 41,200$ Outside Legal 4,120$ 300029 Transportation to Smith 2,364,186$ 2,552,901$ Trucking tons shipped 211,150 Gap - Trailers 21 tons/trailer = 10,054 2.0 % Rate Incr. Total 2,552,901$ OPERATING 2022-2023 BUDGET Roanoke Valley Resource Authority 14 CODE DESCRIPTION FY22-23 JUSTIFICATION ADMIN TCTS STS LANDFILL 300004 Medical Exams 2,000$ Physical exams for new employees;2,000$ -$ -$ -$ drug and alcohol random testing 300007 Contract 615,927$ Employee Assistance Program: Services $17.00 @ x 40 employees 680$ 680$ -$-$ -$ Clean Valley Council 12 months 61,000$ 61,000$ -$-$ -$ Landscaping- $438/month 5,355$ 5,355$ -$-$ -$ Tire Disposal 133,980$ -$ 133,980$ -$ -$ Copier Rental 9,480$ 9,480$ HHW Disposal 66,950$ 66,950$ Janitorial Services 46,350$ 4,200$ 8,400$ 6,300$ 27,450$ Exterminating Services 2,781$ -$ 1,800$ 500$ 481$ Cap Maintenance -Bush Hog 25,000$ 25,000$ -$-$ -$ Leachate Disposal (RR)30,900$ 30,900$ Trucking Tires 31,859$ -$ 31,859$ -$ -$ Salem Bond Debt 201,592$ 201,592$ 300100 Groundwater 151,730$ Residential Drinking Water Samplin 16,800$ -$ -$ -$ 16,800$ Sampling Detection Monitoring & Lab 3,090$ -$ -$ -$ 3,090$ & Analysis ACM Monitoring - Lab &41,200$ 41,200$ -$ -$ -$ SG & RR Engineering 90,640$ 62,000$ -$ -$ 28,640$ -$ -$ 300102 Stormwater 75,705$ *Permit Sampling Sampling Engineering (PCB added) 50,470$ -$ 2,500$ -$ 47,970$ & Analysis Laboratory 25,235$ -$ 1,500$ -$ 23,735$ 300103 Landfill Gas 120,922$ SG - Monthly & Quarterly 50,676$ -$ -$-$ 50,676$ Monitoring SG Reporting 36,256$ -$ -$-$ 36,256$ - SG & RR RR- Monthly @ $2,000 22,660$ 22,660$ -$-$ -$ RR Reporting 11,330$ 11,330$ -$-$ -$ 300013 Professional 55,105$ Engineering 18,540$ -$ -$-$ 18,540$ Services Leachate sampling 5,150$ 2,000$ -$ -$ 3,150$ Auditing Services 16,995$ 16,995$ -$-$ -$ Software support 14,420$ 14,420$ -$-$ -$ 300017 Legal Services 45,320$ General Counsel 41,200$ 41,200$ -$ -$ -$ Outside Legal 4,120$ 4,120$ -$ -$ -$ 300029 Transportation 2,552,901$ Total Tons to be Landfilled 211,150 & Landfill 21 tons/trailer = 10,054 -$ 1,474,344$ 1,078,557$ -$ OPERATING Roanoke Valley Resource 2022-2023 BUDGET 15 CODE DESCRIPTION FY21-22 FY22-23 JUSTIFICATION 300030 Waste Water 421,759$ 478,502$ Leachate Trailers Transportation 1,778 trls / 12,446,000 Gal.478,502$ 300035 -$ -$ . 310001 Temporary Help -$ -$ Buildings and Grounds Maintenance 320001 Contracted Repairs 478,500$ 588,500$ On Road Vehicles 18,500$ Construction Equipment Off Road Vehicles 510,000$ Miscellaneous Equip.60,000$ Includes Tub Grinder Trailers, hydroseeder Mowers, truck scales 380380 Building Maintenance 170,000$ 170,000$ Maintenance and repairs to all buildings and Grounds and property; pump stations, septic & leachate tanks. 350010 Printed Forms 5,100$ 5,100$ Letterhead, envelopes, cards, scale tickets repair orders, purchasing forms includes General Counsel 360010 Advertising 8,850$ 8,850$ RFP, bids, public hearings 8,000$ etc. Handouts 150$ User Brochures 400$ HHW Brochures 200$ Miscellaneous 100$ OPERATING Roanoke Valley Resource Authority 16 2022-2023 BUDGET CODE DESCRIPTION FY22-23 JUSTIFICATION ADMIN TCTS STS LANDFILL 300030 Waste Water Freight 478,502$ Leachate Cars -$ -$ -$ 478,502$ 1,778 trls / 12,446,000 Gal. 300035 -$0 -$ -$ -$ -$ 310001 Temporary Help -$Buildings & Grounds -$ -$ -$ -$ Maintenance 320001 Contracted Repairs 588,500$ All road vehicles 18,500$ -$ -$ -$ Construction Equipment Off Road Vehicles -$ 160,000$ 50,000$ 300,000$ Miscellaneous Equip.-$ 20,000$ 10,000$ 30,000$ 0-$ -$ -$ -$ Sub-Totals 18,500$ 180,000$ 60,000$ 330,000$ 380380 Building Maintenance 170,000$ Maintenance & repairs 24,000$ 44,000$ 24,000$ 78,000$ and Grounds to all buildings and property; pump station, septic & leachate tanks 350010 Printed Forms 5,100$ Letterhead, envelopes, 5,100$ -$ -$ -$ cards, scale tickets, etc. includes General Counsel 360010 Advertising 8,850$ RFP, bids, public 8,000$ -$ -$ -$ hearings, etc. Handouts 150$ -$ -$ -$ User Brochures 400$ -$ -$ -$ HHW Brochures 200$ -$ -$ -$ Miscellaneous 100$ -$ -$ -$ OPERATING Roanoke Valley Resource 2022-2023 BUDGET 17 CODE DESCRIPTION FY21-22 FY22-23 JUSTIFICATION 360001 Marketing activities 400$ 400$ Recycling handouts, pens, pencils, miscellaneous items 360030 Special Events 6,500$ 6,500$ Annual Employee Functions & Customer Appreciation Day 400600 Central Services 72,000$ 75,600$ Administrative services, Roanoke County/Roanoke City for data processing, IT Support accounting, web updates, miscellaneous 510010 Electric 100,200$ 100,200$ RTS $2,250/month 27,000$ SGRL $3,500/month 42,000$ STS $2,000/month 24,000$ RRLF $600/month 7,200$ 510021 Heating Services 2,000$ 2,000$ Transfer Station Natural Gas 2,000$ 510022 Fuel Oil Natural 20,000$ 20,000$ Propane Gas 20,000$ & Bottled Gas Smith Gap Landfill 510041 Water Service - Transfer 15,000$ 15,000$ Water & Sewer Service for Transfer Station Stations 510042 Sewer Service - leachate 83,175$ 67,476$ Sewer Service - leachate Smith Gap 16,869,030 Gallons $4.00 /1000 gal - WVWA Fee 67,476$ 520010 Postage 4,800$ 4,800$ Postage for all mailings and correspondence, postage meter rent, includes General Counsel 520030 Telephone 5,200$ 5,200$ Telephone service at all facilties, long distance calls, & credit card processing 520033 Internet Lines 16,740$ 16,740$ Fees for internet service @ Smith Gap Landfill, and Both Transfer Stations 520035 Cell Phones 10,000$ 10,000$ Service for cell phones OPERATINGRoanoke Valley Resource Authority 18 2022-2023 BUDGET CODE DESCRIPTION FY22-23 JUSTIFICATION ADMIN TCTS STS LANDFILL 360001 Marketing 400$ Recycling handouts, pens,400$ -$ -$ -$ Activities pencils, miscellaneous items 360030 Special 6,500$ Annual Employee Functions &6,500$ -$ -$ -$ Events Customer Appreciation Day 400600 Central 75,600$ Administrative services, 75,600$ -$ -$ -$ Services Roanoke County/Roanoke City for data processing, accounting, web update, misc. 510010 Utilities 100,200$ TCTS 7,200$ 27,000$ 24,000$ 42,000$ - Electricity $2,250/month SGRLF $3,500/month STS $2,000/month RRLF $600/month 510021 Heating Services 2,000$ Transfer Station -$ 2,000$ -$ -$ Natural Gas 510022 Fuel Oil Natural 20,000$ Smith Gap Landfill -$ -$ -$ 20,000$ & Bottled Gas Propane Gas 510041 Water Service - 15,000$ Water & Sewer Service for -$ 8,000$ 7,000$ -$ Transfer Station Transfer Stations 510042 Sewer Service 67,476$ Sewer Service (leachate)17,692$ -$ -$ 49,784$ Smith Gap & Rutrough 520010 Postage 4,800$ Postage for all mailings and 4,800$ -$ -$ -$ correspondence, postage meter rent, includes General Counsel 520030 Telephone 5,200$ Telephone Service 5,200$ -$ -$ -$ 520033 Internet Lines 16,740$ Fees for internet service 5,700$ -$ 5,520$ 5,520$ 520035 Cell Phones 10,000$ Service for cell phones 10,000$ -$ -$ -$ OPERATING Roanoke Valley Resource Authority 2022-2023 BUDGET 19 CODE DESCRIPTION FY21-22 FY22-23 JUSTIFICATION 530002 Property Insurance-Fire 31,500$ 33,075$ Coverage for all buildings, contents, and equipment 530005 Motor Vehicle Insurance 33,750$ 36,304$ Insurance for on-road vehicles 530007 Public Officials Insurance 2,100$ 2,205$ Insurance through VML or VACO pools 530008 General Liability Ins.8,950$ 9,398$ Coverage for all facilities & property 540010 Rent of Equipment 80,000$ 80,000$ Rental of Miscellaneous Equipment 550001 Travel - Mileage 500$ 500$ Use of personal vehicles for RVRA business, staff, and Board Members 550020 Dinner Meetings -4,500$ 4,500$ Monthly Board meetings, dinners & Luncheons luncheons associated with RVRA 550040 Travel and Lodging,24,400$ 24,400$ Conference registrations; 6,000$ Conference, Training SWANA, VML, legal and Education conferences Subsistence & Lodging 10,000$ Operator training for 8,400$ hazardous materials, certifications & educations 560001 Contributions 657,000$ 657,000$ Payments per contract to: Roanoke County 350,000$ Roanoke City 150,000$ Salem City 150,000$ Town of Vinton 5,000$ Volunteer fire and rescue 2,000$ OPERATINGRoanoke Valley Resource Authority 2022-2023 BUDGET 20 CODE DESCRIPTION FY22-23 JUSTIFICATION ADMIN TCTS STS LANDFILL 530002 Property Insurance- 33,075$ Coverage for all buildings, contents, 33,075$ -$ -$ -$ Fire and equipment 530005 Motor Vehicle Ins. 36,304$ Insurance for on-road vehicles 36,304$ -$ -$ -$ 530007 Public Officials Ins. 2,205$ Insurance through VML pools 2,205$ -$ -$ -$ 530008 General Liability Ins. 9,398$ Coverage for all facilities & property 9,398$ -$ -$ -$ 540010 Rent of Equipment 80,000$ Rental of Miscellaneous Equipment -$ 10,000$ 2,500$ 67,500$ Heavy Equipment Emergency Equipment 550001 Travel - Mileage 500$ Use of personal vehicles for RVRA 500$ -$ -$ -$ business, staff, and Board Members 550020 Dinner Meetings - 4,500$ Monthly Board meetings, dinners & 4,500$ -$ -$ -$ Luncheons luncheons associated with RVRA 550040 Travel - Lodging 24,400$ Conference registrations; SWANA, 6,000$ -$ -$ -$ VML, legal conferences 6,000$ Subsistence & Lodging 10,000$ -$ -$ -$ 10,000$ Operator training for hazardous 8,400$ -$ -$ -$ materials, certification, misc. 8,400$ 560001 Contributions 657,000$ Payments per contract to:5,000$ 150,000$ 150,000$ 352,000$ Roanoke County 350,000$ Roanoke City 150,000$ Salem City 150,000$ Town of Vinton 5,000$ Volunteer fire & rescue 2,000$ OPERATING Roanoke Valley Resource Authority 2022-2023 BUDGET 21 CODE DESCRIPTION FY21-22 FY22-23 JUSTIFICATION 580001 Dues 3,200$ 3,200$ Professional & Association dues: SWANA, SWVSWMA, & IAAP 580015 Warrants and Fees 89,750$ 142,958$ DEQ & City SW annual fees -$116,958 Credit Card fees $26,000 580023 Employee Recognition 7,000$ 7,000$ Awards and Certificates 601010 Office Supplies 5,200$ 5,200$ Office paper, pens, pencils, folders, etc. 601011 601013 Small Equipment & 75,000$ 75,000$ Items of office and shop equipment and Supplies supplies, tools, computers, lawn mowers, etc. 604040 Medical Supplies 1,000$ 1,000$ Supplies for first aid kits & medicine cabinet 605050 Janitorial Supplies 7,000$ 7,000$ Supplies for general cleaning & sanitation 607071 Radio Parts 13,000$ 13,000$ Communications Equipment & Fees 608080 Gasoline, Oil & Grease 49,200$ 59,200$ Fuel for all RVRA vehicles, mowers, lubricants 608082 Diesel fuel 350,000$ 350,000$ Fuel for all diesel equipment and vehicles 609094 Tires, Tubes, Parts 100,000$ 130,000$ Replacement and maintenance parts & supplies for all equipment and vehicles 611030 Uniform and Wearing 34,050$ 34,050$ Safety Shoes & Jeans 11,050$ Apparel Rain gear, shirts, hats, misc.11,500$ Purchase of uniforms 11,500$ OPERATING 2022-2023 BUDGET Roanoke Valley Resource Authority 22 CODE DESCRIPTION FY22-23 JUSTIFICATION ADMIN TCTS STS LANDFILL 580001 Dues 3,200$ Professional & Association dues: 3,200$ -$ -$ -$ SWANA, SWVSWMA, & IAAP 580015 Warrants and 142,958$ DEQ & City SW annual fees -$116,958 Fees Credit Card fees $26,000 33,500$ 6,500$ 6,500$ 96,458$ 580023 Employee 7,000$ Awards and Certificates 7,000$ -$ -$ -$ Recognition 601010 Office Supplies 5,200$ Office paper, pens, pencils, folders, 5,200$ -$ -$ -$ etc. 601011 -$ -$ -$ -$ -$ 601013 Small 75,000$ Items of office and shop equipment 20,000$ 23,000$ 8,000$ 24,000$ Equipment & and supplies, tools, computers Supplies 604040 Medical Supplies 1,000$ Supplies for first aid kits & 1,000$ -$ -$ -$ medicine cabinets 605050 Janitorial Supplies 7,000$ Supplies for general cleaning & -$ 1,500$ 1,500$ 4,000$ sanitation 607071 Radio Parts 13,000$ Communications Equipment & Fees -$ 2,000$ 2,000$ 9,000$ 608080 Gasoline, Oil & Grea 59,200$ Fuel for all RVRA vehicles, mowers, lubri 40,000$ 2,200$ 2,000$ 15,000$ 608082 Diesel fuel 350,000$ Fuel for all diesel equipment -$ 70,000$ 20,000$ 260,000$ 609094 Tires, Tubes, & 130,000$ Replacement and maintenance parts 6,000$ 42,000$ 42,000$ 40,000$ Parts supplies for all equipment and vehicles 611030 Uniform & Wearing 34,050$ Safety Shoes & Jeans 325$ 4,018$ 2,679$ 4,028$ Apparel Rain gear, shirts, hats, misc.3,500$ 2,909$ 1,939$ 3,152$ Purchase of uniforms 1,500$ 3,636$ 2,424$ 3,939$ Totals 5,325$ 10,564$ 7,042$ 11,119$ OPERATINGRoanoke Valley Resource 2022-2023 BUDGET 23 CODE DESCRIPTION FY21-22 FY22-23 JUSTIFICATION 620001 Subscriptions/Books 500$ 500$ Professional magazines and manuals 650001 Other Operating 145,000$ 145,000$ Disinfectants, deodorizers, salt for roads, Supplies gravel and stone for roads, seed, mulch fertilizers and lime for seeding slopes, fill areas and other areas, miscellaneous expenses 650003 Fire Equipment and 4,000$ 4,000$ Fire hoses & extinguishers replacements & Supplies and for annual inspections for all facilities 650010 Safety Equipment 4,000$ 4,000$ Dust mask, safety glasses, etc. 967070 Unappropriated Balance 81,924$ 87,796$ For unexpected expenditures 1.25% TOTAL OPERATING 6,635,817$ 7,111,514$ OPERATINGRoanoke Valley Resource Authority 24 2022-2023 BUDGET CODE DESCRIPTION FY22-23 JUSTIFICATION ADMIN TCTS STS LANDFILL 620001 Subscriptions 500$ Professional magazines 500$ -$ -$ -$ /Books and manuals 650001 Other Operating 145,000$ Disinfectants, deodorizers, sal 12,500$ 5,000$ 5,000$ 122,500$ Supplies gravel for roads, seed, mulch fertilizers & lime for seeding slopes, fill areas & other areas, miscellaneous expenses 650003 Fire Equipment & 4,000$ Fire hoses & extinguishers 4,000$ -$ -$ -$ Supplies replacements & and for annual inspections for all facilities 650010 Safety Equipment 4,000$ Dust mask, safety glasses, etc.4,000$ -$ -$ -$ Sub-totals 153,500$ 21,000$ 5,000$ 5,000$ 122,500$ Sub-Totals 14-24 7,023,717$ 1,070,230$ 2,238,146$ 1,452,420$ 2,262,171$ 967070 Unappropriated 87,796$ 13,378$ 27,977$ 18,155$ 28,277$ Balance TOTAL 7,111,514$ 1,083,608$ 2,266,123$ 1,470,575$ 2,290,449$ OPERATING OPERATINGRoanoke Valley Resource 2022-2023 BUDGET 25 CODE DESCRIPTION FY21-22 FY22-23 JUSTIFICATION 810001 Machinery & Equipment -$ -$ Nothing Planned New 810002 Machinery & Equipment -$ -$ Nothing Planned Replacement 820001 Furniture, Office -$ -$ Nothing Planned Equipment New 830001 Communications -$ Nothing Planned Equipment New 810001 Small Capital Outlay -$ -$ Nothing Planned New 870001 Technology -$ -$ Nothing Planned Equipment - New 870650 Computers -$ -$ Nothing Planned Equipment Replacement 870005 Computer Server -$ -$ Nothing Planned 890002 New Building -$ -$ Nothing Planned TOTAL CAPITAL -$ -$ CAPITAL 2022-2023 BUDGET Roanoke Valley Resource Authority 26 CODE DESCRIPTION BALANCE DEPOSIT EXPENSE BALANCE JUSTIFICATION 7/1/2022 FY22-23 FY22-23 06/30/23 (projected) (projected) C846 Landfill Closure 4,397,370$ -$ 2,518,263$ 1,879,107$ As required by State 9209 and Federal Regulations to close Smith Gap Landfill C847 Equipment 1,532,000$ 430,295$ 1,958,000$ 4,295$ For replacement of 9210 Reserve Fund equipment per equipment replacement schedule. C847 Groundwater 500,000$ -$ -$500,000$ Groundwater 9211 Protection Fund protection fund per local permit. C847 Landfill Host 239,475$ 10,000$ -$249,475$ As per local permit. 9212 Community Intranet/property Improvement Fund C847 Property Value 370,430$ -$ -$370,430$ As per local permit. 9213 Protection Current fund is adequate based on anticipated sales. C848 Future Site 3,714,583$ 1,796,379$ 6,574,270$ (1,063,308)$ For future construction 9214 Development of the landfill C848 Capital 61,082$ 90,000$ 50,000$ 101,082$ For maintenance and 9215 Improvement improvements to the Fund facilities. C840 Contingency 1,483,939$ -$ -$1,483,939$ For unexpected expenses 9201 Reserve and for tipping fee Fund stabilization TOTAL RESERVE 12,298,879$ 2,326,674$ 11,100,533$ 3,525,020$ FUNDS RESERVES 2022-2023 BUDGET Roanoke Valley Resource Authority 27 CODE DESCRIPTION JUSTIFICATION DEPOSIT ADMIN TCTS STS LANDFILL FY22-23 C846 Landfill Closure As required by State -$ -$ -$ -$ -$ 9209 and Federal regulations to close Smith Gap Regional Landfill C847 Equipment For replacement of 430,295$ -$ 95,439$ 82,014$ 252,841$ 9210 Reserve Fund equipment per equipment replacement schedule. C847 Groundwater Groundwater -$ -$ -$ -$ -$ 9211 Protection Fund protection fund per local permit. C847 Landfill Host As per local permit.10,000$ -$ -$ -$ 10,000$ 9212 Community intranet/property Improvement Fund C847 Property Value As per local permit.-$ -$ -$ -$ -$ 9213 Protection Current fund is adequate based on anticipated sales. C848 Future Site For future construction 1,796,379$ -$ -$ -$ ####### 9214 Development of the landfill C848 Capital For maintenance and 90,000$ -$ 90,000$ -$ -$ 9215 Improvement improvements to the Fund facilities. C840 Contingency For unexpected expenses -$ -$ -$ -$ -$ 9201 Reserve and for tipping fee Fund stabilization TOTAL RESERVE 2,326,674$ -$ 185,439$ 82,014$ 2,059,220$ FUNDS RESERVES 2022-2023 BUDGET Roanoke Valley Resource Authority 28 ALL OPERATIONS CATEGORY ADMIN TCTS STS LANDFILL TOTAL PERCENT PERSONNEL 949,829$ 939,211$ 645,911$ 984,829$ 3,519,781$ 24% OPERATIONS 1,083,608$ 2,266,123$ 1,470,575$ 2,290,449$ 7,110,754$ 48% DEPOSITS AND -$ 185,439$ 82,014$ 2,059,220$ 2,326,674$ 16% RESERVES DEBT SERVICE 1,898,946$ -$ -$ -$ 1,898,946$ 13% TOTAL 3,932,383$ 3,390,774$ 2,198,500$ 5,334,498$ 14,856,155$ 100% PERCENTAGE 26% 23%15% 36% 100% 2022-2023 BUDGET Roanoke Valley Resource Authority TIPPING FEE BREAKDOWN 29 RESERVE FUNDS 2022-2023 SMITH GAP LANDFILL Roanoke Valley Resource Authority RESERVE FUNDS PAGE# I. RVRA Financial & Reserve Policy 1-3 II. Annual Review 4-5 III. Consulting Engineer’s Review 6-9 * Includes third party engineers 5-year review IV. Summary of Reserve Funds A. Ending 2022/2023 10 B. Ten-year Projections 11 V. Reserve Funds and Expenditure Plans 12-36 A. Landfill Closure Fund 12-13 B. Equipment Reserve Fund 14-18 C. Groundwater Protection Fund 19-20 D. Host Community Improvement Fund 21-22 E.Property Value Protection Fund 23-24 F.Further Site Development Fund 25-28 G. Capital Improvement Plan 29-31 H.Roanoke (Rutrough Rd) Regional Landfill 32-34 I. Contingency Fund 35-36 TABLE OF CONTENTSRoanoke Valley Resource Authority 2022-2023 RESERVE FUNDS Roanoke Valley ResouRce authoRity Financial and ReseRVes Policy I. Background The Authority recognizes one of the keys to sound financial management is the development of a systematic way to fund planned capital projects and on-going maintenance programs. The Authority believes it is equally important to establish the planned expenditures of associated funding for its capital projects and maintenance programs on a pay-as-you-go basis whenever possible. The National Advisory Council on State and Local Budgeting (NACSLB) has issued guidelines representing standards of excellence in governmental budgeting that include the preparation of policies and plans for capital asset acquisition, maintenance, and replacement (Principle 2; Element 5; Practice 5.2). This policy addresses this standard. II. Purpose This policy will provide for the establishment and the planned funding level of maintenance and improvement reserve accounts for planned expenditures over a short-term planning period of five (5) years and a long-term planning period of ten (10+) years or more. Each individual account provides for a separate funding purpose to be designated as either “restricted” or “unrestricted” accounts. Restricted accounts must be used solely for their intended purpose as required by regulatory statute, contractual obligation, or operating permit conditions. Unrestricted funds are intended for planned capital and maintenance purposes, but may be periodically used by the Authority temporarily, for not more than six (6) months, to provide emergency funding for the Authority’s operations, if needed. Reserve Accounts may be utilized to fund the same or separate projects as deemed necessary for supporting the mission of providing quality programs and facilities necessary to serve the Authority’s Member Communities of Roanoke County, the City of Roanoke, the City of Salem, the Town of Vinton and their residents and businesses of the Roanoke Valley. III. Policy Guidelines for Reserve Fund Accounts A. The Authority will maintain reserve accounts and an initial beginning balance of funds will be deposited into accounts as identified for the current fiscal year. B. Annual funding transfers to restricted accounts, if deemed necessary, will occur in twelve (12) equal monthly transfers from revenues received by the Authority and as budgeted for the current fiscal year. Annual funding transfers to unrestricted accounts may occur in twelve (12) equal monthly transfers or lump sum transfers, as directed by the Board, from revenues received by the Authority and as budgeted for the current fiscal year. Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 1 C. Ongoing expenditures from the funds will occur as budgeted for the current fiscal year as costs are accrued. D. Planned deposits to the funds are calculated sufficient to maintain the desired fund balances with a positive fund balance, at a minimum, for any given fiscal year during the long-term planning period. E. Planned expenditures of the funds are calculated sufficient to provide cash funding for all planned capital projects and maintenance projects for any given fiscal year during the long-term planning period. F. Any end of year operating surplus and/or interest earnings may be allocated to one or more account, as determined by the Authority’s Board of Directors. G. An internal review of the account allocations and funding levels by a professional engineer familiar with best management practices of solid waste operations and facilities will occur annually to ensure the priorities are consistent with the goals of the Authority and to ensure the funding levels are adequate. H. An external third party review of the account allocations and funding levels by a professional engineer familiar with best management practices of solid waste operations and facilities, will occur every five (5) years to ensure the funding levels are adequate. Draper Aden Associates (DAA) last completed an external assessment of the Reserve Accounts in FY 2018. Therefore, DAA was again retained to conduct a review of the Authority’s Reserves and develop a report, as stipulated in the Policy, which is included this year as part of the FY 2022-2023 Budget. IV. Account Definitions The Landfill Closure Fund (Unrestricted) provides a reserve for the costs of capping completed areas of the landfill and at the end of the landfill’s useful life, to completely close any remaining area, install all monitoring and collection systems and perform all post-closure care activities per regulatory requirements. The Equipment Replacement Fund (Unrestricted) provides funds for the future purchases, regularly scheduled replacement of major operating equipment, and any uninsured risk, in an orderly fashion as to minimize annual operating costs, maximize any trade-in or surplus value, and to provide for the best overall purchasing value. The Ground Water Protection Fund (Restricted) provides funds to address any environmental effects the operation of the landfill may have on the surrounding area. The fund also serves to assist in complying with post closure and corrective action requirements of state and federal financial assurance regulations. The Host Community Fund (Restricted) provides funds for the construction and maintenance of public improvements to Authority property within the Host Community, as requested by the Host Community, and as approved in a formal public improvement plan. The Property Protection Fund (Restricted) provides funds for the one-time payments under the Property Protection Policy to property owners within the Host Community for any actual realized Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 2 ReseRVe Policy decline in property values as a result of their relatively close proximity to the Smith Gap Regional Landfill. The Site Development Fund (Unrestricted) provides funds for the construction of subsequent phases of the Smith Gap landfill, as necessary, to provide ongoing landfill disposal capacity. The Capital Improvement Fund (Unrestricted) was established to be used for various capital maintenance items and new capital projects anticipated for the ten-year planning period. Projects may be amended as solid waste operations and the industry in general continues to evolve. The Rutrough Road Landfill (RRLF) Post Closure Fund (Restricted) provides funding for the Authority’s contractual obligation to provide for the ongoing post closure care of the closed Rutrough Road Landfill. This fund was fully depleted from the capital expenditures associated with the construction of a new force main and sewer line that have substantially decreased annual operating expenses. Accordingly, the post closure care responsibilities are now funded by our annual revenues from the operating budget and the associated costs are budgeted as ongoing line- item expenditures in the general annual operating budget. The Contingency Fund (Unrestricted) provides funding to stabilize year-to-year rate adjustments and to provide a source of funding for any unforeseen increases in expenses or decreases in revenue that would otherwise cause a negative balance for the Authority’s operating funds. V. Reporting The Treasurer will track reserve account deposits and expenditures on a monthly basis. A monthly report will be sent to the Chief Executive Officer and the Authority’s Secretary, which will be included on the Board of Directors’ agenda for review at all regularly scheduled meetings. The Treasurer will also ensure that all expenditures have been through the appropriate approval process. The Chief Executive Officer will provide an annual report to the Board of Directors as to the adequacy of the funding levels of each respective reserve account. Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 3 ReseRVe Policy annual ReView RVRa ReseRVe Funds Plan & RePoRt Fy 2022 – 2023 The Roanoke Valley Resource Authority reviewed its replacement reserve requirements as outlined per the Authority’s “Financial and Reserves Policy” and has determined the adequacy of the funding plan as submitted herein. A five-year external review of the reserve funds was also conducted by Draper Aden Associates (DAA). DAA’s report is attached as part of this Annual Review. The Authority, in its review, has defined adequacy to mean that sufficient funding, if funded as scheduled, exists in amounts equivalent to or exceeding the anticipated expenditures during a short-term period (next five subsequent fiscal years) and a long-term period (next ten subsequent fiscal years), with the understanding that certain amounts are to be borrowed, if needed, as indicated in the expenditure plan. The Authority has established the funding and expenditure plan, as outlined in the “Summary of Reserve Funds: 10-Yr. Planning Period” (p.11.) This Reserve Fund Plan and subsequent report is exclusive of all previous borrowing associated with construction activities related to the now operational conversion from rail to truck at the Smith Gap Landfill and Tinker Creek Transfer Station. All debt service payments are accounted for within the FY 22-23 Operation Budget as obligated by the terms of the individual agreements. In addition, the RVRA has adjusted its previous anticipation of contracted waste via the existing County Waste (a commercial hauler) agreement from 100,000 tons annually to a more conservative estimate of 52,000 tons annually in FY’23. RVRA anticipates County Waste meeting its 100,000 tons of contracted waste volume starting in FY’24. According to staff’s review, the Equipment Reserve Fund is deemed to be adequate for the short and long-term planning periods. Staff may continue to elect to buy used equipment or from Government Surplus and modify to fit its needs as appropriate to further manage future costs. Again, as noted above, Staff is reviewing other purchasing options to include renting and/or leasing certain pieces of equipment, purchasing government surplus equipment and modifying to fit its needs. Due to the increase in tonnages and corresponding revenues made possible by the newly completed Transportation Corridor, specifically commercial waste, the Authority has been able to increase its annual contributions to the Reserves Fund accounts for looking forward. However, it should be noted that contributions to the reserves were significantly reduced for the Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 4 last several years, as needed, to balance the annual operating budgets and to minimize tipping fee increases. At the start of FY’22, the Contingency Reserve Fund balance was $3,723,133. Staff projects approximately $2,239,194 will be expended in FY’22 for costs associated with the termination of the rail contract, the issuance of a letter of credit for financial assurance coverage, and a transfer to the operating fund cash held by Roanoke County. These projections yield a balance of $1,483,939 that will be available in the Contingency Reserve Fund as of the start of FY 23. The Authority’s Policy has the goal of retaining 8-10% of the annual operating budget in its Contingency Reserve. This projected balance is 9.99% of the FY’23 operating budget and is therefore compliant with the Authority’s Policy. Again, as noted last year, the Rutrough Road Post-Closure Account Reserve Fund is nearly depleted. Annual post closure care responsibilities were moved to the operations budget starting in FY 2018. Any remaining funds in the Rutrough Road Reserve account will be used exclusively for the Rutrough Road Landfill. This Fund is projected to be exhausted in the coming year(s) and will be eliminated from the Authority’s Reserve Funds program upon depletion. The Site Development Reserve Fund is deemed inadequate for the short-term period (first five-years); however, there are sufficient funds in the Closure Reserve Account to assist in constructing Phase VII of the landfill if necessary. Phase VII (Site Development Fund) had previously been moved up three years in anticipation of the additional tonnages and to allow improvements to the landfill in anticipation of tractor and trailers accessing the working face. Phase VII engineering is scheduled to start in FY’22 and be completed in early FY 23. The construction of Phase VII is scheduled to start during FY 23 with completion projected in FY’24 based on current tonnage data and airspace availability. Overall, the Reserve Funds remain at a steady balance over the next five and ten-year planning period with the funding levels shown. The cumulative balance of all Reserve Funds is deemed adequate for both short and long term periods. Staff and DAA are of the opinion that the overall and combined Reserve Funds are consistent with the needs and obligations of the Authority as approved by the Authority’s Board of Directors. Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 5 annual ReView consultinG enGineeRs ReView The retirement of all outstanding bond debt in FY 2011 subsequently relieved the Authority of its former financial requirements as previously imposed by the Master Indenture of Trust, including the establishment and funding of certain reserve funds as recorded and reported in the annual report. While no longer obligated to the terms of the Master Indenture of Trust, several previously established reserve funds remain as ongoing obligations to the Authority due to start-up and operating restrictions imposed under the Authority’s separate “Landfill & Transfer Station Permit Conditions & Operating Policies,” including: The Groundwater Protection Fund (formerly known as “The Environmental Fund”); The Host Community Fund; and The Property Protection Fund. Additionally, the Authority is contractually obligated to maintain the post-closure care of the closed Roanoke Landfill (a.k.a. the Rutrough Road Landfill) with funds initially established and designated expressly for this purpose in The Rutrough Road Landfill Post-Closure Fund. Therefore, these four reserve funds are designated as “Restricted” reserve accounts which must be maintained and adequately funded for their express, respective purposes. The Rutrough Road Landfill Post-Closure Fund is nearing depletion and all remaining post closure care activities have been transitioned to the operating budget. As part of its initial post-bond debt, fiscal responsibility, the Authority recognized that one of the keys to sound financial management is the development of a systematic way to fund planned capital projects and on-going maintenance programs beyond its operating permit and contractual requirements. The Authority believes it is equally important to establish the planned expenditures of associated funding for its capital projects and maintenance programs on a pay-as-you-go basis whenever possible. Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 6 The National Advisory Council on State and Local Budgeting (NACSLB) has issued guidelines representing standards of excellence in governmental budgeting that include the preparation of policies and plans for capital asset acquisition, maintenance, and replacement (Principle 2; Element 5; Practice 5.2). Therefore, the Authority established additional reserve funds for these purposes which are designated as “Unrestricted” reserve accounts since at this time there are no external conditions, other than sound financial management as outlined and approved in the RVRA RESERVES PLAN (“Plan”), requiring their existence and funding levels. The Unrestricted Funds include: The Closure Fund; The Equipment Fund; The Site Development Fund; The Capital Improvement Fund; and The Contingency Fund. The Closure, Equipment, and Site Development Funds were previously required under the former Master Indenture of Trust and funding levels were maintained and managed accordingly. The Capital Improvement and Contingency Funds, while not previously required per any outside obligation, were established and recognized as being necessary for sound financial management of the Authority’s operations and its facilities. The Authority recognizes that periodically, it may need to add, delete, or amend its unrestricted funds as deemed to be in the best interest of the Authority and its members. The additional borrowing of funds (or debt) and the Ownership of the Salem Transfer Station has also impacted the future Reserve and Financial Policies of the Authority. Per its Financial and Reserve Policy (Section III. H.), an external, third party review of the account allocations and funding levels by a professional engineer, familiar with best management practices of solid waste operations and facilities, will occur every five (5) years to ensure the funding Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 7 consultinG enGineeRs ReView levels are adequate. That external review was conducted by Draper Aden Associates (DAA) for FY 2023 (Attached). Accordingly, the next external review is scheduled for FY 2028. All funds required for expenditures for the five year planning period are currently projected to be available in the Reserve accounts, respectively, with the exception of the Site Development Reserve Fund. However, sufficient Funds are available in the Landfill Closure Fund to cover the short term planning period based on the ability to defer some or all of the closure, if necessary. The long range (ten-year projections) shows positive balances with the exception of the Site Development Reserve Account. While the balance in the overall unrestricted funds is positive, the funding levels drop off precipitously after Phase VII and Phase VIII Site Development have been completed in FY 23 and FY 28; however, as noted previously, the Authority may be able to delay Phase II and III closure , as needed, to balance the combined reserve accounts. While the Plan is still fairly fluid, it is consistent with the needs and obligations of the Authority and has been approved by the Authority’s Board of Directors. The Authority annually makes deposits to its reserve funds for funding future planned expenditures. These reserves allow the Authority to establish and project an orderly adjustment of its tipping fee revenues, as necessary, to prepare for future capital expenditures to coincide with its annual operating costs. Initial projections made in 1992 during the start-up, 20-year revenue bond issuance established a basis of anticipated costs and revenues for operating the new solid waste disposal system through the bond term. Almost three decades of actual operating experience of the Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 8 consultinG enGineeRs ReView Authority’s systems has allowed the Authority to delay anticipated increases in tipping fees and offer rates less than originally projected. In conclusion, each reserve fund has been reviewed by staff and the third-party engineer for its adequacy to meet the planned expenditures over a short-term period of five-years and for an extended, long-term, planning period of ten-years. As noted previously, the Site Development Fund is showing a shortage in the short and long-term planning periods; however, sufficient funds are available in the unrestricted accounts and/or use of Closure Funds to cover this shortfall during both periods. While the Site Development Reserve fund is showing a negative number in the short-term (FY 23) and long-term (FY 28) planning periods, the Total Reserve Balances remain positive. Therefore, both short and long-term reserve balances as adequate. Staff re-assesses all the reserves every year and in some instances, equipment replacement and/or projects can be delayed or moved up depending on the situations at the time. In summary, while deficits are shown in the short and the long term reserve accounts, staff believes that the majority of those impacts can be mitigated as noted above. Respectfully Submitted, Daniel D. Miles, P.E. Chief Executive Officer Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 9 consultinG enGineeRs ReView March 2, 2022 Sent via email to: dmiles@rvra.net A hard copy will not be sent unless requested Mr. Daniel D. Miles Chief Executive Officer Roanoke Valley Resource Authority 1020 Hollins Road, NE Roanoke, Virginia 24012 RE: Roanoke Valley Resource Authority FY 2022 - 2023 Reserve Fund Review Draper Aden Associates Job No. 2200480 Dear Mr. Miles: In accordance with our Agreement with the Roanoke Valley Resource Authority (Authority) signed February 11, 2022, Draper Aden Associates has reviewed the FY 2022 – 23 Reserve Funds Plan summary provided by the Authority on February 28, 2022 (final version) to evaluate funding adequacy over the next five years in accordance with the Authority’s procedures and protocols. Draper Aden Associates had provided comments on several draft versions and believes that the final version adequately incorporates all of our comments. Different from our 2018 evaluation, is that the Authority now owns the Salem Transfer Station and hauls their waste via trucks to the Smith Gap Landfill. Hauling operations were begun on July 21, 2021. The documents reviewed included the following information included in Sections IV and V of the report: Section IV. Summary of Reserve Funds A. Summary of Reserve Funds – Ending balance 6/30/21/Beginning Balance 7/1/21 - Audit numbers (pg. 8) B. Summary of Reserve Funds – Expenditures/Deposits for FY 2021 - 2022 (pg. 9) C. Summary of Reserve Funds – Expenditures/Deposits for FY 2022 - 2023 (pg. 10) Attach m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w Mr. Daniel D. Miles March 2, 2022 Page 2 of 12 D. Summary of Reserve Funds - 10 year planning period – FY 2022 through FY 2032 (pg. 11) Section V. Reserve Funds and Expenditure Plans A. Landfill Closure Fund (pg. 13) B. Equipment Reserve Fund and summary sheets (pgs. 15 – 18) C. Groundwater Reserve Fund (aka Environmental Fund) (pg. 20) D. Host Community Reserve Fund (pg. 22) E. Property Protection Reserve Fund (pg. 24) F. Site Development Reserve Fund and summary sheets (pgs. 26 - 28) G. Capital Improvement Reserve Fund and summary sheets (pgs. 30 - 31) H. Roanoke (Rutrough Road) Post Closure Care Estimates (pgs. 33 – 34) I. Contingency Fund (pg. 36) Draper Aden Associates also reviewed supporting information provided by the staff including: 1. Smith Gap Landfill life expectancy evaluation for Phases I through VI completed by Smith Gardner and provided in email to RVRA dated February 17, 2022 2. Bid summaries for Phase VI cell construction and Phase I closure construction. 3. Liner and closure cap construction work sheets. 4. Summary of Property Protection parcels and potential liability 5. Replacement pricing for equipment 2022 through 2032. 6. Additional information provided by the staff during various discussions. In addition, as required by our scope of services, we have researched equipment prices and compared the construction estimates for closure and cell construction against industrial standards and recent bids managed by Draper Aden Associates. The Authority’s reserve funds consist of restricted and unrestricted funds. The unrestricted funds include Landfill Closure, Equipment Replacement, Site Development, Capital Improvement and Contingency Funds. The restricted funds include the Rutrough Road Landfill Post Closure, Groundwater Protection, Host Community, and Property Protection Funds. Our evaluation of these funds is provided below. A. UNRESTRICTED FUNDS Landfill Closure Fund – Smith Gap Landfill The Authority completed their first partial closure (7.7 acres) at the Smith Gap Landfill in FY 2018. Attach m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w Mr. Daniel D. Miles March 2, 2022 Page 3 of 12 Timing of partial closures at this landfill is related to the permit requirements associated with leachate management which allow no more than 50 acres of the landfill to remain open/uncapped. At this time, the Authority must essentially close the same amount of acreage as they open when constructing a new cell. With a new cell anticipated for construction in FY 2023 a partial closure is also anticipated for that time frame. This will occur again over the 10 year period in FY 2028. The FY 2023 cell will be approximately 10 acres, necessitating the closure of 10 acres of the landfill. The Authority provided Draper Aden Associates with their work sheets for projecting closure costs for estimating reserve fund requirements. (Attachment 1B) For projections, RVRA has used the average of the six 2017/2018 bids eliminating the high and low bids for an estimated construction cost of $198,268/acre. This base value is then used to project future closure estimates assuming a 2% inflation rate. The base value used is very similar to bids received by Draper Aden Associates over the past eight years. It should be noted that the latest bids for Region 2000 and Botetourt had a significant amount of non-closure related construction items which could not be broken out from the bids. See Table 1 below. It should be noted that there is a wide variation in cap types as will as ancillary construction items and direct comparison of costs per acre is not be appropriate. TABLE 1 DRAPER ADEN ASSOCIATES - BID COSTS CLOSURE FACILITY DESCRIPTION YEAR/SOURCE COST PER ACRE COST PER ACRE INFLATED TO 2022 @ 2% Region 2000 – Concord Turnpike Landfill – final closure 26 acres – traditional cap – 18” infiltration layer – offsite soils used; active gas system to work around; no additional gas wells installed 2014 bid $185,100 $216,874 Henrico – Springfield Rd Landfill – final closure 25 acres – alternate cap system; infiltration layer on top; membrane on sides; active gas system to work around; additional wells installed 2015 bid $128,900 $148,066 R-Board – Stafford – Partial closure 18 acres – alternate cap system – active gas system to work around; no gas well installation required 2016 bid $171,300 $192,912 Region 2000 - Phase 13 acres of traditional cap 2018 bid $258,275 $279,565 Attach m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w Mr. Daniel D. Miles March 2, 2022 Page 4 of 12 FACILITY DESCRIPTION YEAR/SOURCE COST PER ACRE COST PER ACRE INFLATED TO 2022 @ 2% III and interim cover placement system with soil infiltration layer; compost mixed in top layer; 9 acres 6” - 12” interim cover; Small liner repair (Gas system separate bid item - not included.) (Including interim cover) Botetourt- Final Closure 14.5 acres - traditional cap system with GCL infiltration layer; overfill that had to be addressed; borrow area development; gas vents installed 2021 bid $278,777 $284,352 AVERAGE $223,500 Based on their worksheets, the Authority used the base value identified above ($198,268/acre) and inflated it at 2.0% per year to the anticipated year of construction. Construction of the next partial closure (estimated at 10.07 acres) is anticipated in FY 2023, followed by another partial closure (estimated at 8.8 acres) anticipated in FY 2028. In FY 2023, the projected cost would be $223,282/acre with total closure construction (no engineering) estimated at $2,248,450. Adding 12% to this for engineering/CQA brings the total anticipated construction cost for closure to $2,518,264. In FY 2028, the projected cost would be $246,521/acre with total closure construction (no engineering) estimated at $2,169,388. Adding 12% to this for engineering/CQA brings the total anticipated construction cost for closure to $2,429,715. We believe that the assumption of 2.0% for inflation is appropriate. VDEQ publishes an inflation rate annually for use in adjusting financial assurance estimates. The average of these values from 2000 through 2021 is 1.018. A note of caution: The U.S. economy is in a period of high inflation due to various factors. Whether this continues or not is uncertain. This will impact material and delivery costs. The Authority must diligently continue to track material prices and gather input from their engineers on the current bid climate. Based on this information, we are in agreement with the Authority’s methodology and projected costs. Attach m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w Mr. Daniel D. Miles March 2, 2022 Page 5 of 12 The Authority will not fund the Closure Reserve fund in FY 2023. However, for the rest of the 10 year period, the Authority is indicating deposits of $200,000/year into the fund. Given the reserve at the beginning of FY 2023 ($4,397,370), the Closure Fund will remain solvent throughout the 10 year period including the two partial closures, with an ending balance projected at $1,036,708. It should be noted that the Closure Fund does not cover Post Closure Care which will need to be addressed at final closure of the landfill. Equipment Reserve Fund Draper Aden Associates researched current pricing for key equipment as listed on pages 15 through 18 of the Authority’s evaluation. We contacted Carter Equipment to obtain 2022 list prices for the key equipment assuming Caterpillar equivalents. It is recognized that list pricing for Caterpillar equipment is conservative and on the high end of the price spectrum and that the Authority will use competitive procurement to obtain equipment as needed. We also contacted Ken’s Truck Repair, Inc. to evaluate walking floor trailer costs. Our findings are provided in Attachment 2 to this letter entitled, “Key Equipment Components – 2022 replacement costs”. Our estimates were higher for most equipment than the Authority’s 2022 estimates. This is attributed to the issues with supply chain, demand and material costs as impacted by the pandemic and inflation as reflected in Carter’s and Ken’s Trucking communications.. In developing the equipment replacement schedule, the Authority utilized a 2.5% inflation rate, which we concur with as equipment costs can vary with the economy and competition. A note of caution: The U.S. economy is in a period of high inflation due to various factors. Whether this continues or not is uncertain. This will impact equipment costs and during our research both Carter Equipment and Ken’s Trucking warned of the potential impact of inflation on costs. The Authority must diligently continue to track equipment prices on an annual basis. At the Smith Gap landfill, the primary equipment replacement items over the 10 year period include: reconditioning three compactors, replacement of an excavator, bull dozer and haul truck. At the Tinker Creek Transfer Station, the primary equipment replacement items over the 10 year period include: wheel loaders, excavator and the Morbark grinder. Attach m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w Mr. Daniel D. Miles March 2, 2022 Page 6 of 12 At the Salem Transfer Station, the primary equipment replacement items over the 10 year period include: wheel loaders, excavators and the walking floor trailers. All facilities have a number of lesser equipment purchase requirements over this period. The Authority now owns a fleet of transfer trailers. Hauling operations just began in July 21, 2021. Therefore, for FY 2023, only three trailers are planned for purchase, with five per year beginning in FY 2029. Per Ken’s Truck Repair Inc, the 2022 cost per trailer is approximately $140,000+ and the Authority should consider future funding accordingly. Based on our evaluation, we agree with the Authority’s methodology including the inflation rate and are in general agreement with the estimated equipment costs. It is understood that a replacement fund for the walking floor trailers will evolve over the next 10 years. The Authority has indicated a beginning reserve in FY 2023 of $1.53 million dollars and a deposit in the Equipment Reserve fund of $430,000 the same year, with subsequent years receiving $1,800,000 per year. At the end of FY 2023 the reserve fund will be depleted to $4,000 but rebounds rapidly within 5 years. At the end of the 10 year period, the reserve fund will have $2.66 million dollars and would be sufficient for future equipment purchasing. Site Development Fund The Authority is currently filling Phase VI of the Smith Gap Landfill. Based on information provided by Smith Gardner and the January 11, 2022 survey, there are approximately 2.5 years of life remaining in Phases I through VI. (See Attachment 3) This evaluation set the schedule for the next cell constructions (Phase VII and Phase VIII) as discussed below. Phase VII has a permitted acreage of 10.1 acres and a permitted life of 3.8 years. Therefore Phase VIII will need to be constructed over the 10 year period. Phase VIII has a permitted acreage of 8.8 acres and permitted life of 6.2 years. In FY 2018, the Authority completed construction of Phase VI (approximately 7.6 acres). The Authority had received six bids for the project. Attachment 1A, provides a summary of the bids. Removal of the low and the two high bids provides an average construction cost per acre of $517,606. This has been the base value used as the Authority has projected costs for future cell development assuming an inflation rate of 2%. This value is higher than the average of bids received by Draper Aden Associates over the past six years so is considered conservative. See Table 2 below. It should be noted Attach m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w Mr. Daniel D. Miles March 2, 2022 Page 7 of 12 that there is a wide variation in liner types and construction requirements, and direct comparison of costs per acre may not be appropriate. TABLE 2 DRAPER ADEN ASSOCIATES BID COSTS CELL CONSTRUCTION FACILITY DESCRIPTION YEAR/SOURCE COST PER ACRE COST PER ACRE INFLATED TO 2022 @ 2% Orange Cell 2 Construction 5.7 acres - new cell; Standard GCL liner 2021 bid $340,175 $346,979 CGGSWA Cell 6 Construction 5 acres - new cell; Standard GCL liner; some rock removal and crushing; leachate system including major pump station; significant stormwater improvements 2021 bid $588,836 $600,613 R-Board Cell F-3 Construction 10.23 acres - new cell; Standard GCL liner 2020 bid $348,761 $362,850 SRPSA – Butcher Creek – Chase City – Cell 3 10 acres - new cell - Alternate liner system; significant rock removal; no infrastructure development 2018 low bid $308,726 $334,175 Nottoway Cell 5 Construction 3.5 acres - new cell Standard GCL liner 2018 average bid $417,143 $451,529 Rockbridge – Buena Vista – Cell 1 8.6 acres – new cell - alternate liner system; significant infrastructure construction (roads; leachate pond; partial piggyback liner) 2016 low bid $410,500 $462,290 Region 2000 – Rustburg – Phase IV construction 18 acres – new cell - 24” clay/60 mil 2016 low bid $316,100 $355,980 Attach m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w Mr. Daniel D. Miles March 2, 2022 Page 8 of 12 FACILITY DESCRIPTION YEAR/SOURCE COST PER ACRE COST PER ACRE INFLATED TO 2022 @ 2% membrane – major underdrain system installed; significant borrow development AVERAGE $416,400 The site development estimates for Phase VII and Phase VIII were developed utilizing a similar methodology as for closure, working with the base value of $517,606 and a 2% inflation rate. The Authority provided Draper Aden Associates with their work sheets for projecting liner construction costs for estimating reserve fund requirements. See Attachment 1C. In FY 2023, the projected construction cost for Phase VII (10.1 acres) would be $582,908/acre with total cell construction (no engineering) estimated at $5,869,885. Adding 12% to this for engineering/CQA brings the total anticipated construction cost for closure to $6,574,271. In FY 2028, the projected construction cost for Phase VIII (8.8 acres) would be $643,578/acre with total closure construction (no engineering) estimated at $5,663,483. Adding 12% to this for engineering/CQA brings the total anticipated construction cost for closure to $6,343,101. We believe that the assumption of 2.0% for inflation is appropriate. VDEQ publishes an inflation rate annually for use in adjusting financial assurance estimates. The average of these values from 2000 through 2021 is 1.018. A note of caution: The U.S. economy is in a period of high inflation due to various factors. Whether this continues or not is uncertain. This will impact material and delivery costs. The Authority must diligently continue to track material prices and gather input from their engineers on the current bid climate. The Authority will deposit $1.7 million dollars in the Site Development Fund in FY 2023 and then deposit $1.5 million dollars in the fund for each of the next nine years. The fund begins with a reserve of $3.7 million dollars in FY 2023 and ends with a reserve of $5.4 million dollars in FY 32. However, in FY 2023 and FY 2028, during the construction of Phase VII and Phase VIII respectively, the reserve shows deficit balances. These are quickly rebalanced with the deposits but may impact cash flow and require drawing from other funds. Overall, however the total fund balance remains positive. Attach m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w Mr. Daniel D. Miles March 2, 2022 Page 9 of 12 We would not suggest a modification in funding for this reserve fund as the cost per acre appears to be conservative. In addition, the life of Phase VII may extend if the assumed annual volume increase is not realized. This fund should be evaluated annually as the construction of Phase VIII approaches. Capital Improvement Fund Per discussions with Authority staff, there are limited capital improvements needed over the next 10 years. The improvements listed include a concrete slab and retaining wall for the mulch area (FY2026 - $60,000), overlay floor for the Salem Transfer Station (FY2028 - $250,000), roofing repairs at the Smith Gap Landfill (FY 2023 - $50,000), and an overlay floor at the Tinker Creek Transfer Station (FY 2029 - $250,000). Beginning in FY 2023, the Authority will begin to deposit $90,000 into this fund annually over the next 10 years. The fund begins with a $61,082 reserve in FY 2023 and ends with a $351,082 reserve in FY 2032. This fund appears to be solvent throughout the planning period. Contingency Fund The Contingency Fund is used for rate stabilization, for budget adjustments and to fund emergency expenses or unforeseen situations. It is funded from the surplus from operations. Because of the nature of the use of the fund, it is difficult to project annual expenditures and difficult to project the potential surplus and hence deposits into this fund on an annual basis. As discussed with the Authority, the fund is very fluid and flexible. As of July 1, 2021 the fund was estimated to contain $3,723,133 with a projected anticipated balance of $1,483,939 as of June 30, 2022. The Authority has not projected any deposits or expenditures from this fund over the 10 year period. Thus, the fund is projected to remain at $1,483,939. This fund is evaluated annually during the audit. B. RESTRICTED FUNDS Rutrough Road Landfill Post-Closure Fund There is no longer a restricted fund for Rutrough Road. The post closure care activities were transferred to the Authority’s operating budget for FY 2019. The remaining post closure care funds are being used to comply with a DEQ letter of compliance. Attach m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w Mr. Daniel D. Miles March 2, 2022 Page 10 of 12 Groundwater Protection Fund (aka Environmental Fund) The groundwater protection fund is established to provide funds, if needed, to address any adverse environmental effects on the surrounding area that may result from the operation of the Smith Gap Regional Landfill; specifically the contamination of groundwater and the subsequent need to provide clean drinking water to the residents. The fund contains $500,000 and records provided indicate that this fund has maintained this balance since FY 1998-99 without further funding. Given the stated use of the fund (i.e. mitigation of adverse impacts and the potential need to provide clean water to the residents) and based on our experience at other facilities involved in corrective action, this fund may be under funded if a significant problem were to be discovered. However, given the design of the facility which includes engineered liners and closure caps and given the installation of environmental monitoring systems which will act as early warning systems, it is unlikely that such a catastrophic situation could occur. As the magnitude of any theoretical expenditures from this fund cannot be accurately estimated and given the low risk for a problem to arise, we support capping the fund at its current level with the recognition that the funding would probably not be sufficient in an emergency. Host Community Fund The Host Community Fund was established to fund “the construction and/or maintenance of public improvements to Authority property for the benefit of the Host Community as determined through input from the Host Community and as set out in a public improvement plan.” When the fund was established, it was understood that it would be capped at $150,000. The fund was established in FY 1993-1994 and has been building since this time. In FY 2014, the cap was raised to $250,000. Projects funded from this fund historically have included playground equipment and computers. The balance projected for the beginning of FY 2022- 2023 was estimated to be $239,475. In FY 2023, the Authority will deposit $10,000 into this fund bringing the fund near the $250,000 cap. After FY 2023, the Authority indicates a deposit of $10,000 and an expenditure of $10,000, thereby keeping the fund near its capped limit. Given the uncertain nature of expenditure, this appears to be reasonable assumption. Property Protection Fund The Property Acquisition Fund (aka the Property Protection Fund) provides funds “for payments under the Property Value Protection Policy to property owners within 5,000 feet of the landfill for any actual decline in property values that may be directly attributed to Attach m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w Mr. Daniel D. Miles March 2, 2022 Page 11 of 12 their proximity to the Smith Gap Regional Landfill as determined under the Policy”. The fund is identified as having a beginning balance of $502,000 in FY 1998-1999. The Authority provided us with a listing of the properties and current (2021) values assigned to the properties. (See Attachment 4) There are 148 properties eligible for this program of which 105 properties have been settled (approximately 71%). The assessed value of the remaining properties as reported for 2021 is $4.3 million dollars. To date the Authority has spent $452,479 on this program but recouped $99,950 from sales. The fund balance as of FY 2022 is reported to be $370,430 in the summary (Page 24) and assumed to be maintained at this level over the planning period. This fund is not funded annually but periodically as funding is needed. The last time the funding was provided was FY 2016 in support of a property purchase not directly associated with the property protection guidelines. It is most likely that properties will be sold slowly and over a long period of time with potentially limited impact from the landfill on property value. Hence the fund would appear to be sufficient at this time. It is also assumed that if the fund is tapped, it will be made whole again through additional deposits on a schedule developed by the Authority. It should be noted, however, that if something catastrophic happened at the landfill which impacted multiple properties simultaneously, the fund would be insufficient to handle the obligations per the policy. CONCLUSIONS Based on the annual total balance for all funds and for the unrestricted funds (Summary Table, Page 11), Draper Aden Associates considers that the reserve funds are adequate for the next 5 - 10 years; especially given the Authority’s ability to use the unrestricted accounts as necessary to support the Authority’s mission. The Site Development Fund is the only fund to go into a deficit during the planning period but quickly recovers assuming the Authority continues with the funding strategy notes in the document. A note of caution: The U.S. economy is in a period of high inflation due to various factors. Whether this continues or not is uncertain. This will impact all costs for the Authority. The Authority must diligently continue to track inflation and its impact on its various funds over the next 10 years. We have based our conclusion on the assumption that nothing catastrophic occurs that would require the Authority to use funds from the Groundwater Protection, Host Community or Property Protection Funds in excess of the current balances. Attach m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w Mr. Daniel D. Miles March 2, 2022 Page 12 of 12 Please do not hesitate to contact me if you have any questions or comments or need additional information at 540-552-0444 or dmarickovich@daa.com. Sincerely, DRAPER ADEN ASSOCIATES Don Marickovich, P.E. Senior Design Engineer Attachments: Attachment 1 Construction Estimate Worksheets A. Original Bids - Base Values B. Closure projections C. Cell construction projections Attachment 2 Equipment Reserve Summary Table Attachment 3 Smith Gardner Email - Remaining Landfill life Attachment 4 Property Value Estimates LPK/lpk cc: Mr. Jeremy Garrett, Operations Manager, RVRA Ms. Lynn Klappich, CSI CCCA, Draper Aden Associates Attach m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w ATTACHMENT 1 CONSTRUCTION ESTIMATE WORKSHEETS A. Original Bids - Base Values B. Closure projections C. Cell construction projections Attach m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w PH I & VI Bid PHASE VI AND PHASE I CLOSURE BIDS 2018 Phase I Acres Average Phase VI Acres Money Saved Cost Less Average Cost Closure Cost Closed per acre Construction Improved by Stone stone Per Acre Cost hauled by trk T & K Construction, LLC 1,285,980$ 7.70 167,010$ 3,773,824$ 7.64 339,150$ 3,434,674$ 449,565$ Shamrock Environmental Corporation 1,359,091$ 176,505$ 4,299,332$ 339,150$ 3,960,182$ 518,348$ Jimmy R. Lynch & Sons, Inc.1,585,389$ 205,895$ 4,236,316$ 339,150$ 3,897,166$ 510,100$ Global Containment Solutions, LLC 1,536,675$ 199,568$ 4,345,325$ 339,150$ 4,006,175$ 524,368$ Sargent Corporation 1,625,500$ 211,104$ 4,998,700$ 339,150$ 4,659,550$ 609,889$ Morgan Corp.2,166,531$ 281,368$ 5,928,290$ 339,150$ 5,589,140$ 731,563$ Per Acre 198,268$ Per Acre 517,606$ Cost Cost Engineering Cost 370,125.00$ Actual Cost around 8% 4,669,457.01$ 2.53$ Phase VI Engineering Cost 320,000.00$ Actual Cost around 27%, first closure (high) Closure 690,125.00$ 5,658,423$ 12.20%Using Shamrocks bid, Engineering estimates is about 12% for engineering & QC/QA Page 1 Att a c h m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w Phase II & III Closure Est Development Year 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Per Acre Estimate (Adj. 2% Annually)218,904$ 223,282$ 227,748$ 232,303$ 236,949$ 241,688$ 246,521$ 251,452$ 256,481$ 261,610$ 266,843$ Construction Cost Est.2,204,362.42$ 2,248,449.66$ 2,293,418.66$ 2,339,287.03$ QC / QA Services (12%) Est.264,523.49$ 269,813.96$ 275,210.24$ 280,714.44$ Total Construction QC/QA Est.2,468,885.91$ 2,518,263.62$ 2,568,628.90$ 2,620,001.47$ Engineering Design Services (10%) Est.220,436.24$ 224,844.97$ 229,341.87$ 233,928.70$ Construction Cost Est.2,004,179.16$ 2,044,262.75$ 2,085,148.00$ 2,126,850.96$ 2,169,387.98$ 2,212,775.74$ 2,257,031.26$ 2,302,171.88$ 2,348,215.32$ QC / QA Services (12%) Est.240,501.50$ 245,311.53$ 250,217.76$ 255,222.12$ 260,326.56$ 265,533.09$ 270,843.75$ 276,260.63$ 281,785.84$ Total Construction QC/QA Est.2,244,680.66$ 2,289,574.28$ 2,335,365.76$ 2,382,073.08$ 2,429,714.54$ 2,478,308.83$ 2,527,875.01$ 2,578,432.51$ 2,630,001.16$ Engineering Design Services (10%) Est.200,417.92$ 204,426.27$ 208,514.80$ 212,685.10$ 216,938.80$ 221,277.57$ 225,703.13$ 230,217.19$ 234,821.53$ Phase II Closure (10.07 Acres) Ph a s e I I C l o s u r e (1 0 . 0 7 A c r e s ) Ph a s e I I I Cl o s u r e (8 . 8 Ac r e s ) Phase III Closure (8.8 Acres) Page 1 Att a c h m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w Development Year 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Per Acre Estimate (Adj. 2% Annually)560,273$ 571,479$ 582,908$ 594,566$ 606,458$ 618,587$ 630,958$ 643,578$ 656,449$ 669,578$ 682,970$ 696,629$ Construction Cost Est.5,641,949.94$ 5,754,788.94$ 5,869,884.72$ 5,987,282.41$ 6,107,028.06$ QC / QA Services (12%) Est.677,033.99$ 690,574.67$ 704,386.17$ 718,473.89$ 732,843.37$ Total Construction QC/QA Est.6,318,983.93$ 6,445,363.61$ 6,574,270.89$ 6,705,756.30$ 6,839,871.43$ Engineering Design Services (10%) Est.564,194.99$ 575,478.89$ 586,988.47$ 598,728.24$ 610,702.81$ Construction Cost Est.5,232,183.24$ 5,336,826.91$ 5,443,563.44$ 5,552,434.71$ 5,663,483.41$ 5,776,753.08$ 5,892,288.14$ 6,010,133.90$ 6,130,336.58$ QC / QA Services (12%) Est.627,861.99$ 640,419.23$ 653,227.61$ 666,292.17$ 679,618.01$ 693,210.37$ 707,074.58$ 721,216.07$ 735,640.39$ Total Construction QC/QA Est.5,860,045.23$ 5,977,246.13$ 6,096,791.06$ 6,218,726.88$ 6,343,101.42$ 6,469,963.44$ 6,599,362.71$ 6,731,349.97$ 6,865,976.97$ Engineering Design Services (10%) Est.523,218.32$ 533,682.69$ 544,356.34$ 555,243.47$ 566,348.34$ 577,675.31$ 589,228.81$ 601,013.39$ 613,033.66$ Phase VIII Cell Development (8.8 Acres) Phase VII Cell Development (10.07 Acres) Ph a s e V I I C e l l De v e l o p m e n t (1 0 . 0 7 A c r e s ) Ph a s e V I I I Ce l l De v e l o p m e n t ( 8 . 8 A c r e s ) Att a c h m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w ATTACHMENT 2 EQUIPMENT RESERVE SUMMARY TABLE Attach m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w ROANOKE VALLEY RESOURCE AUTHORITY EQUIPMENT RESERVES DRAPER ADEN ASSOCIATES EVALUATION FY 2023 through FY 2027 CARTER MACHINERY - 2/18/22 Provided 2022 estimated replacement costs based on equivalent equipment. EQUIPMENT LOCATION FY YEAR OF PROPOSED PURCHASE BUDGET (2022 dollars) COMMENTS CAT EQUIVALENT 2022 ESTIMATED REPLACEMENT COST REPLACEMENT COST INFLATED TO YEAR OF PURCHASE (2.5%) Difference - replacement vs budget Volvo EC 300 D Excavator Landfill FY 2023-24 $265,723 Cat 330 $352,380 $370,219 1.39 John Deere Bulldozer (850k)Landfill FY 2023-24 $540,286 Cat D6 WH $540,286 $567,638 1.05 CAT 730 Ton Haul Truck Landfill FY 2024-25 $548,000 Cat 730K $576,680 $621,021 1.13 CAT 730 Ton Haul Truck Landfill FY 2025-26 $540,000 Cat 730K $576,680 $636,547 1.18 CAT 130G Motor grader Landfill FY 2026-27 $240,000 Cat 120 $293,570 $332,148 1.38 Michigan L150 - wheel loader Tinker Creek TS FY 2024-25 $414,016 Cat 972 $509,110 $548,256 1.32 CAT 924G Loader Tinker Creek TS FY 2022-23 $236,000 Cat 926M $219,720 $225,213 0.95 Volvo EC 220 - Excavator Tinker Creek TS FY 2025-26 $262,711 Cat 320 $263,240 $290,568 1.11 Doosan DX 225 - Excavator Tinker Creek TS FY 2025-26 $262,711 Cat 325 $303,620 $335,140 1.28 John Deere 744 KII Wheel loader Salem TS FY 2026-27 $310,000 Cat 972 $509,110 $576,011 1.86 Volvo ECR 235 Excavator Salem TS FY 2025-26 $265,000 Cat 335 $410,540 $453,159 1.71 TOTAL $3,884,447 $4,955,920 1.28 *CAT 826G compactor - refurbished Landfill FY 2024-25 $662,626 Cat 826K $662,626 $713,576 1.08 Notes: 1. Generally, over next 10 years, only one piece of equipment in each category is being purchased. Compactors are the exception. 2. Refurbished compactor cost compared against Region 2000 refurbished Aljon which was lower. Used RVRA cost. (Not a Carter quote) P:\2022\00400\2200480\01-ENV\REPORTS\Equipment\TBL - 22 0301 - RVRA - Comparison - Carter vs Budget - Equipment list - next 5 years.xlsx At t a c h m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w ATTACHMENT 3 SMITH GARDNER EMAIL - REMAINING LANDFILL LIFE Attach m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w From:Lynn Klappich To:Lynn Klappich Subject:Smith Gardner - RVRA - Smith Gap LF - Phases I-VI Remaining Capacity/Life Date:Tuesday, March 01, 2022 9:03:15 AM Attachments:image001.jpg RVRA-B0166-FIGURE 1.pdf RVRA-B0166-FIGURE 2.pdf From: Pieter Scheer <pieter@smithgardnerinc.com> Sent: Thursday, February 17, 2022 3:41 PM To: Lynn Klappich <lklappich@daa.com> Subject: [EXTERNAL] - RVRA - Smith Gap LF - Phases I-VI Remaining Capacity/Life Attention: Email sent from outside DAA. Jeremy: The following is a summary of the capacity used since last year’s survey and the capacity/life remaining in Phases I-VI. We’ll include this information as part of our letter report for submittal to the DEQ, but this portion is pertinent to planning Phase VII. Capacity Used Since 2021 Survey S+G compared the current topography (January 11, 2022) with the 2021 topography (January 13, 2021 survey) (see attached Figure 1 which shows a cut/fill isopach). Based on this comparison, approximately 262,687 CY of capacity was consumed between the two survey dates (shown in green). It is noted that the isopach shows some areas of cut (in red) across the landfill. Although settlement and removal of small stockpiles are factors, the magnitude of the observed cut is likely more related to slight differences in mapped elevations between the two surveys. Remaining Constructed Capacity and Life The attached Figure 2 shows the intermediate cover grades for Phases I-VI and a cut/fill isopach showing the difference between existing topography (January 11, 2022) and proposed grades. The calculations show that approximately 943,002 CY (net) remains between existing and permitted grades. Note the areas shown in red which are overfills. Using annual waste disposal tonnages and capacity filled for the past 2 years, the current airspace utilization factor (AUF) is approximately 0.81 tons/cubic yard. Assuming an annual disposal tonnage of 300,000 tons, the remaining life of Phases I-VI is approximately 2.5 years (from 1/11/22) or July- 2024. A few comments on the above as follows: 1. We’ve conservatively assumed net capacity remaining as if we will correct all overfill areas. 2. We’ve conservatively ignored settlement that we’ll likely continue to see. Thus, the actual AUF should be higher as we go up. 3. We’re assuming that we can fill to the maximum grades shown on Figure 2. Ideally, we’d want to leave a bit more room on top. At t a c h m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w Just let me know if you have questions or need any additional information at this time. Thanks. Pieter Pieter K. Scheer, P.E. Vice President, Senior Engineer 14 N. Boylan Avenue Raleigh, NC 27603 P (919) 828.0577 F (919) 828.3899 C (919) 815.9377 www.smithgardnerinc.com Att a c h m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w ATTACHMENT 4 PROPERTY VALUE ESTIMATES Att a c h m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w SMITH GAP PROPERTIES 2021 #TAX MAP NUMBER OWNERS NAME PROPERTY ADDRESS NOTES SETTLEMENT ASSESSED $ 1 31.00- 1-32. - GRISSOM JOE LYNWOOD 8841 BERRYBROOK DRIVE 87,600$ 2 31.00- 1-33. - GRISSOM JOE LYNWOOD 8841 BERRYBROOK DRIVE 91,000$ 3 32.00-01-06 MCDANIEL WALTER R ; MCDANIEL LOIS C settled -$ 4 32.00- 1- 7. - HICKS PAUL WILLIE & ELIZABETH000000 BRADSHAW RD portion 80,000$ 5 32.00- 1- 8. - BONGARD BRIAN T & LINDA A 007881 BRADSHAW RD settled 900$ 6 32.00- 1- 9. - BENSON GEORGE L JR & VIRGINIA BRADSHAW RD 7 32.00-01-09.02 BORAK THOMAS H ; BORAK ANNAH J7945 BRADSHAW RD settled -$ 8 32.00- 1-10. 01 LUPER G WESLEY;LUPER CHRISTY D7887 BRADSHAW RD settled -$ 9 32.00- 1-10. 03 POMERVILLE BRIAN 7889 BRADSHAW RD settled -$ 10 32.00- 1-11. - BORCHARDT STEVEN R ; BORCHARDT CYNTHIA H007917 BRADSHAW RD settled -$ 11 32.00- 1-12. - HARTLEY ELLEN MARIE 5741 RAN LYNN DR, ROANOKE 24018 settled -$ 12 32.00- 1-13. - SPENCER ROBERT MITCHELL ; SPENCER MARY CAITLIN007795 BRADSHAW RD settled -$ 13 32.00- 1-14. - BARLOW DWIGHT LEE & ANGE 007732 BRADSHAW RD 161,300$ 14 32.00- 1-14. 1- DEEGAN MARK P 007777 BRADSHAW RD settled -$ 15 32.00- 1-14. 2- HIGHFILL ELIZABETH H;SIMMONS SARAH J007722 BRADSHAW RD settled -$ 16 32.00- 1-14. 3- HAYNES ALYCE 007695 BRADSHAW RD settled -$ 17 32.00- 1-14. 4- RAINES DANIEL S 007701 BRADSHAW RD settled -$ 18 32.00- 1-14. 5 FLINCHUM MARVIN ROSS 7791 BRADSHAW RD settled -$ 19 32.00- 1-14. 6- FLINCHUM PERRY R TRUST AGREE ; FLINCHUM PERRY R TRS7787 BRADSHAW RD settled -$ 20 32.00- 1-15. - SHEPHERD, MATHEW & SAMANTHA007645 BRADSHAW RD settled -$ 21 32.00- 1-15.01 - AKERS EDITH M 7615 BRADSHAW RD 100,000$ 22 32.00- 1-29. - AKERS DENNIS M & SANDRA E 007545 BRADSHAW RD Heir 194,600$ 23 32.00- 1-31. 1- AKERS STEPHEN ALLEN 007577 BRADSHAW RD Heir 251,500$ 24 32.00- 1-32. - BARON GEORGE P & GEORGE JR 007680 BRADSHAW RD settled -$ 25 32.00- 1-33. - MEADOR BOBBIE WRAY & PAMELA M BRADSHAW RD 17,800$ 26 32.00- 1-34. - MEADOR BOBBIE W & PAMELA M 007578 BRADSHAW RD 115,800$ 27 32.00- 1-35. - HALE DAVID 007550 BRADSHAW RD Heir 120,400$ 28 41.00- 1- 1. - NESTER RALPH A & DANA C 008189 BRADSHAW RD 177,600$ 29 41.00- 1- 2. - KORCSMAROS STEVEN;KORCSMAROS LORI000000 BRADSHAW RD settled -$ 30 41.00- 1- 3. - NEW GRACE BAPTIST CHURCH BRADSHAW RD settled -$ 31 41.00- 1- 4. - CEMETERY BRADSHAW RD settled -$ 32 41.00- 1- 5. - CONNER JAMES R ET ALS 008278 BRADSHAW RD Heir 100,500$ 33 41.00- 1- 6. 01 NUNLEY ARCHIE ELWOOD & LILLIA008308 BRADSHAW RD 305,200$ 34 41.00- 1- 7. - KORCSMAROS STEVEN;KORCSMAROS LORI8210 BRADSHAW RD settled -$ 35 41.00- 1- 8. - ROANOKE VALLEY RESOURCE A 008386 BRADSHAW RD settled -$ 36 41.00- 1- 9. - CAMPBELL STEVE W 008372 BRADSHAW RD settled -$ 37 41.00- 1-10. - FAGG GREGORY A 008398 BRADSHAW RD 41,700$ 38 41.00- 1-11. - SMITH REBECCA ; SNYDER BAYLIE008408 BRADSHAW RD settled -$ 39 41.00- 1-11. 1- CEMETERY BRADSHAW RD settled -$ 40 41.00- 1-12. - LAMBERT EDDIE R 008432 BRADSHAW RD settled -$ 41 41.00- 1-13. - GIEBNER CHARLES A;GIEBNER DONNA F008394 BRADSHAW RD settled -$ 42 41.00- 1-14. - ROANOKE VALLEY RESOURCE A 8484 BRADSHAW RD settled -$ 43 41.00- 1-14. 1- SNYDER GARY LEE & SUZI 008466 BRADSHAW RD settled -$ 44 41.00- 1-15. - DAMIANO SAMUEL J ; DAMIANO ALLISON K008506 BRADSHAW RD settled -$ 45 41.00- 1-17. - GARMAN REVOCABLE TRUST AGREEMENT ; GARMAN RUSSELL J JR CO-TRS BRADSHAW RD Heir 36,300$ 46 41.00- 1-17. 1- GARMAN REVOCABLE TRUST AGREEMENT ; GARMAN RUSSELL J JR CO-TRS008536 BRADSHAW RD Heir 135,200$ 47 41.00- 1-18. - GARMAN KEITH W & VICKIE 008538 BRADSHAW RD Heir 120,100$ 48 41.00- 1-19. - SINK ELMER LEE & CARRIE BRADSHAW RD 5,600$ 49 41.00- 1-20. - SINK BECKY S ; CONNER ASHLEY D008648 SINKER LN settled -$ -$ 50 41.00- 1-21. - CONNER JAMES RONALD & 008632 SINKER LN 91,300$ 51 41.00- 1-22. - SINK ROBERT S ; CONNER NANCY S8060 BRADSHAW RD 37,200$ 52 41.00- 1-22. 1 - SINK BECKY SUE 8680 BRADSHAW RD 122,300$ 53 41.00- 1-23. - SINK ROBERT S ; CONNER NANCY S008664 BRADSHAW RD 105,900$ 54 41.00- 1-24. - HICKS LESLIE V 008692 BRADSHAW RD 111,400$ 55 41.00- 1-25. - TABOR PATRICK A & CATHY E 008702 BRADSHAW RD 109,100$ 56 41.00- 1-26. - DIXON AMANDA WHITE ; DIXON JOSHUA MCWAYNE008710 BRADSHAW RD settled -$ -$ 57 41.00- 1-27. - HYPES KIMERLY P 008720 BRADSHAW RD settled -$ -$ 58 41.00- 1-28. - KAUFMANN BRYAR A 8728 BRADSHAW RD settled -$ -$ 59 41.00- 1-29. - KAUFMANN BRYAR A 008728 BRADSHAW RD settled -$ -$ Attachment: T h i r d P a r t y 5 - Y e a r R e v i e w TAX MAP NUMBER OWNERS NAME PROPERTY ADDRESS NOTES SETTLEMENT ASSESSED $ 60 41.00- 1-29. 1- FIELDS CASSANDRA J 008744 BRADSHAW RD settled -$ 61 41.00- 1-29. 2- DOWNEY ERNEST A JR & DEBORAH 008750 BRADSHAW RD 133,100$ 62 41.00- 1-30. - LECHOWICH RONALD CARL 008766 BRADSHAW RD settled -$ 63 41.00- 2- 1. - HICKS M L C/O PAUL W HICKS 000000 BRADSHAW RD 33,100$ 64 41.00- 2- 2. - FURROW RITA 008069 BRADSHAW RD settled 13,350$ 65 41.00- 2- 2. 1- BRITT CLARENCE DANIEL BRADSHAW RD settled -$ 66 41.00- 2- 2. 2- FERGUSON MICHAEL DAVID ; TAYLOR MADELEINE MURDOCH BRADSHAW RD estate/heir 48,200$ 67 41.00- 2- 2. 3- RUSSELL CAMERON E 008072 BRADSHAW RD settled -$ 68 41.00- 2- 2. 4- RICHARDS DANIEL W & MARTHA BRADSHAW RD settled -$ 69 41.00- 2- 2. 5- BRANDENBURG WILLIAM ROGER & 008036 GRACIE RD settled -$ 70 41.00- 2- 2. 6- BRANDENBURG WILLIAM ROGER & 008044 GRACIE RD settled -$ 71 41.00- 2- 2. 7- BRITT CLARENCE DANIEL & BRADSHAW RD 14,200$ 72 41.00- 2- 2. 8- DAWSON MARK 8022 BRADSHAW RD settled -$ 73 41.00- 2- 2. 9 - DOBYNS ROBYN N 8016 Gracie Rd settled -$ 74 41.00- 2- 2. 10 - DOBYNS ROBYN N 8016 Gracie Rd settled -$ 75 41.00- 2- 3. - BRITT CLARENCE DANIEL 008071 BRADSHAW RD heir 25,700$ 76 41.00- 2- 4. - LANE WALTER JR & FRANCES MAE 008110 BRADSHAW RD heir 113,800$ 77 41.00- 2- 5. - DUDDING PAMELA J 8115 BRADSHAW RD settled -$ 78 41.00- 2- 6. - DUDDING PAMELA J 008115 BRADSHAW RD settled -$ 79 41.00- 2- 7. - LONG KYLE D;LONG BETHANIE MARIA008094 BRADSHAW RD settled -$ 80 41.00- 2- 9. - MOWLES JEREMY W 008165 BRADSHAW RD settled -$ 81 41.00- 2- 9. 1- MARTIN RICHARD A & REGINA M 008133 BRADSHAW RD 212,900$ 82 41.00- 2-10. - PURDY JAMES B JR;PURDY JAMES B III;PURDY AMANDA M2832 CARVINS COVE RD settled -$ 83 41.00- 2-11. - LAWRENCE WILLIAM C 008241 BRADSHAW RD settled -$ 84 41.00- 2-12- NEW GRACE BAPTIST CHURCH 008269 BRADSHAW RD settled -$ 85 41.00-2.12.NEW GRACE BAPTIST CHURCH 008269 BRADSHAW RD settled -$ 86 41.00- 2-13. - ENGLISH WILLIAM O;ENGLISH JULIA D008293 BRADSHAW RD settled -$ 87 41.00- 2-13. 1 NEW GRACE BAPTIST CHURCH 008269 BRADSHAW RD settled -$ 88 41.00- 2-13. 2- ENGLISH WILLIAM O;ENGLISH JULIA D008293 BRADSHAW RD settled -$ 89 41.00- 2-13. 3- ENGLISH WILLIAM O;ENGLISH JULIA D008293 BRADSHAW RD settled -$ 90 41.00- 2-14. - ABRAMS COURTNEY 008301 BERRYBROOK DR settled -$ 91 41.00- 2-15. - BLANKENSHIP LARRY THOMAS 008380 BERRYBROOK DR 168,100$ 92 41.00- 2-17. - LAYMAN JESSE L 008504 BERRYBROOK DR settled -$ 93 41.00- 2-19. - PURDY JAMES B JR;PURDY JAMES B III;PURDY AMANDA M2832 CARVINS COVE RD settled -$ 94 41.00- 2-19. 1 - PURDY JAMES B JR;PURDY JAMES B III;PURDY AMANDA M settled -$ 95 41.00- 2-21. - PAITSEL PATRICIA 008695 BERRYBROOK DR settled -$ 96 41.00- 2-22. - STUMP CLARENCE W ; STUMP KENNETH D008877 BERRYBROOK DR 97 41.00- 2-23. - WALDMAN HELEN JEAN 008580 BERRYBROOK DR settled -$ 98 41.00- 2-23.01- BARON GEORGE P SR;BARON MARYHELEN F4000 ROYAL MARCO WAY, Marco Fl settled -$ 99 41.00- 2-24. - WHITE VINCENT K 008385 BRADSHAW RD settled 43,150$ 100 41.00- 2-24. 1- PAITSEL GARY PO BOX 1405 settled -$ 101 41.00- 2-25. - TENSEN KEITH & VALERIE 008473 BRADSHAW RD settled -$ 102 41.00- 2-26. - NOFTSINGER MAUREEN H 008425 BRADSHAW RD settled 8,470$ 103 41.00- 2-27. - GARMAN PATRICIA H 000000 BRADSHAW RD 24,800$ 104 41.00- 2-28. - TULLY KENNETH ; HIRSCHFELD DEIDRE008853 BRADSHAW RD 101,900$ 105 41.00- 2-28. 1- GARMAN KENNETH W ; GARMAN JANICE F008519 BRADSHAW RD heir 58,800$ 106 41.00- 2-28. 2- HIRSCHFELD DEIDRE ANN BRADSHAW RD settled -$ 107 41.00- 2-28. 3- BRADSHAW JOHN D & TINA D 008703 BRADSHAW RD settled -$ 108 41.00- 2-28. 4- QUINCE FARM LLC 8685 BRADSHAW RD settled -$ 109 41.00- 2-28. 5- LUPER CHRISTOPHER & CHAST.008641 BRADSHAW RD settled -$ 110 41.00- 2-28. 6-GARMAN KENNETH W 008519 BRADSHAW RD 224,400$ 111 41.00- 2-29. - QUINCE FARM LLC 000000 BRADSHAW RD settled -$ 112 41.00- 2-30. - SMITH RALPH K 000000 BRADSHAW RD settled -$ 113 42.00- 1- 1. 1- COMMONWEALTH OF VIRGINIA BOARD- ; OF GAME AND INLAND FISHERIES5228 VALLEYPOINTE PKWY settled -$ 114 42.00- 1- 2. - GESINK KERRY;GESINK BETTY A 007848 BRADSHAW RD settled -$ 115 42.00- 1- 3. - GESINK KERRY;GESINK BETTY A BRADSHAW RD settled -$ 116 42.00- 1- 4. - HEAVENER ANTHONY PAUL II ; HEAVENER REBECCA RENEE PATSEL007950 BRADSHAW RD settled -$ 117 42.00- 1- 5. - FERGUSON MICHAEL DAVID ; TAYLOR MADELEINE MURDOCH008062 BRADSHAW RD heir 221,400$ 118 42.00- 1- 6. - FERGUSON MICHAEL DAVID ; TAYLOR MADELEINE MURDOCH000000 BRADSHAW RD heir 15,000$ 119 42.00- 1- 8. - *ROANOKE VALLEY RESOURCE A BRADSHAW RD 212,464$ -$ 120 42.00- 1-10. - JOHNSTON MICHAEL J & CRYSTAL 008068 BRADSHAW RD settled -$ 121 43.00- 1-45. - FORT LEWIS MNT COMPANY 005502 GLENVAR HEIGHTS BL settled 122 43.00- 1-46. - KANE DANNY RAY & SONJA S 000000 BRADSHAW RD settled -$ 123 52.00- 1- 1. - SINK ROBERT S ; CONNER NANCY S008681 SINKER LN 50,400$ 124 52.00-01-02 FORBES JAMES A ; FORBES JUDY F008890 WILLIBY RD settled -$ TAX MAP NUMBER OWNERS NAME PROPERTY ADDRESS NOTES SETTLEMENT ASSESSED $ Attachment: T h i r d P a r t y 5 - Y e a r R e v i e w 125 52.00- 1- 2. 1- FORBES JAMES A 008890 WILLIBY RD settled 24,008$ 126 52.00- 1- 2. 2- BEDILLION JASON W 008863 WILLIBY RD settled 25,000$ 127 52.00- 1- 2. 3- HAMBRICK LEWIS 008841 WILLIBY RD settled -$ 128 52.00- 1- 2. 4- SMITH CAMMY N ; SMITH TONY R 008827 WILLIBY RD settled ? 129 52.00- 1- 2. 6- POWELL JENNIFER S 008801 WILLIBY RD settled 8,679$ 130 52.00- 1- 2. 7- SMITH ALVIN DEAN & PATRI 008793 WILLIBY RD 95,300$ 131 52.00- 1- 2. 8- RVRA 8765 WILLIBY RD -$ 132 52.00- 1- 2. 9- HODGES PAUL M WILLIBY RD settled 300$ 133 52.00- 1- 2.10- HODGES PAUL M 008739 8733 WILLIBY RD settled 300$ 134 52.00- 1- 2.11- HICKS PAUL W WILLIBY RD 39,900$ 135 52.00- 1- 2.12- PENNEWELL PHILLIP L;PENNEWELL CINDY C 8840 WILLIBY RD settled 900$ 136 52.00- 1- 2.13- REYNOLDS SCOTT NEAL ; REYNOLDS SHERRY ELIZABETH008850 WILLIBY RD settled 114,958$ 137 52.00- 1- 3- ROANOKE VALLEY RESOURCE AUTHORITY8484 BRADSHAW RD settled -$ 138 53.00- 1- 5. - CARROLL BARRY LYNN ; CARROLL STEPHANIE S4095 Reese Mountain Rd settled -$ 139 53.00- 1- 5. 02 - GOAD DORIS K 0 Twine Hollow Rd settled -$ 140 53.00- 1- 6. 01 - RADFORD JAMES AARON DOW HOLLOW RD settled -$ 141 53.00- 1- 6. 03 - GOAD PAUL DWAYNE 0 Dow Hollow Rd settled -$ 142 53.00- 1- 6. 08 - CEMETERY 0 Reese Mountain Rd settled -$ 143 53.00- 1- 6. 09 - HOGAN CHARLES E ; HOGAN SUSAN C4010 Reese Mountain Rd settled -$ 144 53.00- 1- 7. - HS TEJAS LTD DOW HOLLOW RD settled -$ 145 53.00- 1- 8. - ROANOKE VALLEY RESOURCE A DOW HOLLOW RD settled -$ 146 54.00-01-04-SHELOR DAVID WAYNE REV TRUST ; SHELOR CONSTANCE RUSCIGNO REV TRUST5502 Glenvar Heights Blvd settled -$ 147 63.00-01-27-HEWITT WAYNE M ; HEWITT REBECCA F4011 Reese Mountain Rd settled -$ 148 63.00-01-29 ENERGETIC SOLUTIONS INC 0 Twine Hollow Rd settled -$ SUB TOTAL 452,479$ 4,300,400$ * RECOVERED FROM SALES 8850 Williby Rd.99,950$ ESTIMATED REMAINING LIABILITY:4,300,400.00$ 105 Properties Settled NET 352,529$ At t a c h m e n t : T h i r d P a r t y 5 - Y e a r R e v i e w SUMMARY OF RESERVE FUNDS EXPENDITURES/DEPOSITS FOR FY 2023 BALANCE AT PLANNED/ACTUAL DEPOSITS BEGINNING EXPENDITURES BALANCE 07/01/22 2022/2023 1-Jul-2023 (anticipated) CLOSURE FUND 4,397,370$ 2,518,263$ -$ 1,879,107$ EQUIPMENT 1,532,992$ 1,958,000$ 430,000$ 4,992$ ENVIRONMENTAL FUND 500,000$ -$ -$ 500,000$ HOST COMMUNITY 239,475$ -$ 10,000$ 249,475$ PROPERTY VALUE PROTECTION 370,430$ -$ -$ 370,430$ SITE DEVELOPMENT 3,714,583$ 6,574,270$ 1,796,379$ (1,063,308)$ CAPITAL IMPROVEMENT FUND 61,082$ 50,000$ 90,000$ 101,082$ TOTALS $ 10,815,932 11,100,533$ 2,326,379$ 2,041,778$ CONTINGENCY $ 1,483,939 -$ -$ 1,483,939$ NOTES: GRAND TOTAL $ 12,299,871 $ 3,525,717 SUMMARY RESERVE FUNDS Roanoke Valley Resource Authority 2022-2023 10 Fiscal Year 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Deposits Closure 0 0 200 200 200 200 200 200 200 200 200 Equipment 2174 430 1800 1800 1800 1800 1800 1800 1800 1800 1800 Environmental 0 0 0 0 0 0 0 0 0 0 0 Host Community 10 10 10 10 10 10 10 10 10 10 10 Property Protection 0 0 0 0 0 0 0 0 0 0 0 Site Development 1664 1796 1500 1500 1500 1500 1500 1500 1500 1500 1500 Capital Improvement 0 90 90 90 90 90 90 90 90 90 90 total 3848 2326 3600 3600 3600 3600 3600 3600 3600 3600 3600 Expenditures Closure 280 2,518 0 0 0 213 2,430 0 0 0 0 Equipment 725 1,958 977 1,839 1,483 1,098 1,946 1,584 1,215 1,994 1,406 Environmental 0 0 0 0 0 0 0 0 0 0 0 Host Community 0 0 0 10 10 10 10 10 10 10 10 Property Protection 0 0 0 0 0 0 0 0 0 0 0 Site Development 308 6,574 0 0 0 555 6,343 0 0 0 0 Capital Improvement 150 50 0 0 60 0 250 250 0 0 0 total 1463 11100 977 1849 1553 1876 10979 1844 1225 2004 1416 Balances 5 year 10 year Closure 4,397 1,879 2,079 2,279 2,479 2,466 236 436 636 836 1,036 Equipment 1,532 4 827 788 1,105 1,807 1,661 1,877 2,462 2,268 2,662 Environmental 500 500 500 500 500 500 500 500 500 500 500 Host Community 239 249 259 259 259 259 259 259 259 259 259 Property Protection 370 370 370 370 370 370 370 370 370 370 370 Site Development 3,715 -1,063 437 1,937 3,437 4,382 -461 1,039 2,539 4,039 5,539 Capital Improvement 61 101 191 281 311 401 241 81 171 261 351 total 10,814 2,040 4,663 6,414 8,461 10,185 2,806 4,562 6,937 8,533 10,717 Fiscal Year 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Deposits Rutrough Road 0 0 0 0 0 0 0 0 0 0 0 Contingency 0 0 0 0 0 0 0 0 0 0 0 Expenditures Rutrough Road 0 0 0 0 0 0 0 0 0 0 0 Contingency 2239 0 0 0 0 0 0 0 0 0 0 Balances 5 year 10 year Rutrough Road 0 0 0 0 0 0 0 0 0 0 0 Contingency 1,484 1,484 1,484 1,484 1,484 1,484 1,484 1,484 1,484 1,484 1,484 Totals 5 year 10 year All Funds 12,298 3,524 6,147 7,898 9,945 11,669 4,290 6,046 8,421 10,017 12,201 Unrestricted Funds 5 year 10 year All Funds 11,189 2,405 5,018 6,769 8,816 10,540 3,161 4,917 7,292 8,888 11,072 Summary of Reserve Funds: Ten Year Planning Period Summary of Other Reserve Funds: Ten Year Planning Period SUMMARYRoanoke Valley Resource Authority RESERVE FUNDS2021-2022 SUMMARYRoanoke Valley Resource Authority RESERVE FUNDS2022-2023 11 closuRe Fund The Closure Fund provides a reserve for the costs of capping completed areas of the Smith Gap Regional Landfill and to install all groundwater and gas monitoring and collection systems per regulatory requirements. For the last three years, due to a loss of commercial revenue, no deposits were made to the Closure Account. For the current planning period, again staff is not recommending any deposits to the Closure Reserve Account since the Funds are adequate for the immediate five-year planning period. Staff anticipates making $200,000 deposits to the Closure Account thereafter. . As noted, deposits may be adjusted based on revised cost estimates and an increase or decrease in the amount of waste received in future years. The Closure Reserve Account funding levels are for capital costs associated with closing portions of the landfill and not intended to fund the post closure care. Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 12 FISCAL BEGINNING ANNUAL EXPENSES ENDING USES YEAR BALANCE DEPOSIT BALANCE 1998-99 2,375,000 250,000 0 2,625,000 1999-20 2,625,000 250,000 0 2,875,000 2000-01 2,882,755 250,000 0 3,132,755 2001-02 3,132,755 250,000 0 3,382,755 2002-03 3,382,755 250,000 0 3,632,755 2003-04 3,632,755 250,000 0 3,882,755 2004-05 3,882,755 250,000 0 4,132,755 2005-06 4,132,755 250,000 0 4,382,755 2006-07 4,382,755 250,000 0 4,632,755 2007-08 4,632,755 1,050,000 10,291 5,672,464 Phase I Design 2008-09 5,672,464 600,000 29,817 6,242,647 Phase I Design & LFGCCS 2009-10 6,242,647 600,000 72,704 6,769,943 Phase I Design & LFGCCS 2010-11 6,769,943 400,000 1,589,591 5,580,352 Complete LFGCCS 2011-12 5,580,352 100,000 193,600 5,486,752 Misc. LFGCCS & LFGTE 2012-13 5,486,752 300,000 22,500 5,764,252 Closure & Misc LFGCCS 2013-14 5,764,252 300,000 21,915 6,042,337 Misc. LFGCCS 2014-15 6,042,337 300,000 97,867 6,244,470 Engineering 2015-16 6,244,470 200,000 9,870 6,434,600 Engineering 2016-17 6,434,600 200,000 831,181 5,803,419 Phase I Engr. & Constr. (7.6 Ac) 2017-18 5,803,419 250,000 891,229 5,162,190 Phase I Engr. & Constr. (7.6 Ac) 2018-19 5,162,190 0 0 5,162,190 2019-20 5,162,190 0 484,820 4,677,370 Engr & Const LFG expansion 2020-21 4,677,370 0 0 4,677,370 2021-22 4,677,370 0 280,000 4,397,370 Phase II Design & QC/QA 2022-23 4,397,370 0 2,518,263 1,879,107 Phase II Construction (10 Ac) 2023-24 1,879,107 200,000 0 2,079,107 2024-25 2,079,107 200,000 0 2,279,107 2025-26 2,279,107 200,000 0 2,479,107 2026-27 2,479,107 200,000 212,685 2,466,422 Closure Design (TBD) 2027-28 2,466,422 200,000 2,429,714 236,708 Closure Construction (TBD) 2028-29 236,708 200,000 0 436,708 2029-30 436,708 200,000 0 636,708 2030-31 636,708 200,000 0 836,708 Note: Additional funding from Surplus ($550,000) was added from FY06/07 budget in FY 07/08 Landfill Closure Fund CLOSURE FUNDRoanoke Valley Resource Authority RESERVE FUNDS2022-2023 13 eQuiPMent Fund The Equipment Fund is established to provide funds for the regularly scheduled replacement purchases of major operating equipment. Under the new truck based operation, deposits for FY 23are planned at $430,000 for new equipment next year. For FY 2024 and beyond, Staff has shown an increase in the funding levels to $1,800,000, provided funds are available. The Equipment Reserve Account shows a low balance of $4,000 at the end of FY ‘23 with no deficits during the short-term or long- term planning periods at the proposed funding levels. Staff will continue to identify any obsolete or other excess machinery as part of normal operations that may generate additional revenues. Staff will prepare a Board Report declaring this equipment as surplus and to be auctioned off. The exact funds the Authority may recoup is unknown; therefore, no additional funding from the sale of surplus equipment is shown. Currently, the rotary tipper and all associated parts have been previously declared as “surplus” by the Board. Staff continues to pursue the most appropriate method of liquidating these assets. Staff continuously evaluates all purchasing options when replacing a piece of equipment to ensure costs are managed. The Equipment Reserve fund also serves to assist in complying with post- closure requirements of financial assurance regulations. Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 14 FISCAL BEGINNING ANNUAL ENDING YEAR BALANCE DEPOSIT EXPENSES BALANCE Detailed Schedule 1998-99 2,704,000 375,000 260,000 3,127,939 See Attached 1999-20 3,127,939 375,000 288,289 3,214,650 See Attached 2000-01 3,214,650 375,000 555,535 3,034,115 See Attached 2001-02 3,034,115 375,000 987,595 2,421,520 See Attached 2002-03 2,421,520 375,000 680,098 2,116,422 See Attached 2003-04 2,116,422 400,000 459,327 2,057,095 See Attached 2004-05 2,057,095 400,000 561,464 1,895,631 See Attached 2005-06 1,895,631 400,000 323,589 1,972,042 See Attached 2006-07 1,972,042 400,000 492,652 1,879,390 See Attached 2007-08 1,879,390 674,231 1,280,731 1,272,890 See Attached 2008-09 1,272,890 400,000 1,103,483 569,407 See Attached 2009-10 569,407 600,000 351,088 818,319 See Attached 2010-11 818,319 600,000 625,485 792,834 See Attached 2011-12 792,834 600,000 937,839 454,995 See Attached 2012-13 454,995 1,250,000 651,277 1,053,718 See Attached 2013-14 1,053,718 1,100,000 858,452 1,295,266 See Attached 2014-15 1,295,266 1,100,000 1,292,433 1,102,833 See Attached 2015-16 1,102,833 1,000,000 316,228 1,786,605 See Attached 2016-17 1,786,605 1,000,000 1,443,855 1,342,750 See Attached 2017-18 1,342,750 1,400,000 1,518,729 1,224,021 See Attached 2018-19 1,224,021 268,412 1,146,681 345,752 See Attached 2019-20 345,752 200,000 241,463 304,289 See Attached 2020-21 304,289 0 220,406 83,883 See Attached 2021-22 83,883 2,174,159 725,000 1,533,042 See Attached 2022-23 1,533,042 430,000 1,958,000 5,042 See Attached 2023-24 5,042 1,800,000 977,014 828,028 See Attached 2024-25 828,028 1,800,000 1,839,243 788,785 See Attached 2025-26 788,785 1,800,000 1,482,660 1,106,125 See Attached 2026-27 1,106,125 1,800,000 1,098,109 1,808,016 See Attached 2027-28 1,808,016 1,800,000 1,945,515 1,662,501 See Attached 2028-29 1,662,501 1,800,000 1,584,678 1,877,823 See Attached 2029-30 1,877,823 1,800,000 1,215,295 2,462,528 See Attached 2030-31 2,462,528 1,800,000 1,994,129 2,268,399 See Attached 2031-32 2,268,399 1,800,000 1,406,258 2,662,141 See Attached Equipment Reserve Fund EQUIPMENT FUNDRoanoke Valley Resource Authority RESERVE FUNDS2022-2023 15 Major Equipment Replacement Schedule Equipment Description year site FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 Volvo EC 300 D Excavator 2011 SG $265,723 Komatsu D155A Bulldozer 2007 SG $765,000 CAT D 8 (Equivalent) 2021 SG John Deere Bulldozer (850 K) 2012 SG $420,807 (Recond.) Cat 826G #1 Compactor 2003 SG $617,000 $713,836 (Recond.) Bomag/722 RB-4 2019 SG $672,565 (Recond.)Cat 826 G #3 Compactor 2013 SG $662,626 Cat 973 Track Loader 1992 SG CAT 730 - Ton Haul Truck 2017 SG $540,000 CAT 730 - Ton Haul Truck 2017 SG $548,000 Cat 130G Motor Grader 1976 SG $240,000 Vovo EC235 2019 SG $264,725 Finn T 330 Hyrdo Seeder/ Water TRK 2015 SG Yale Forklift 2019 SG Ford L9000 Dump Truck 1992 SG $205,000 New Holland 2000 SG $25,531 Ford 150 Crew Cab 2009 SG Ford F 150 Crew Cab 2013 SG $37,147 Dodge Crew Cab 2003 SG Ford Service Truck 2001 SG $40,000 Freight Car Mobile Lube Truck 2011 SG Freightliner Roll-off 2000 SG $150,584 Silverado 2017 SG $40,000 Explore 2018 SG $41,029 Backhoe (4x4 with broom) 2021 SG Western Star Tractor 2016 SG Military Vehicle # 1 - Used 2018 SG Military Vehicle # 2 - Used 2019 SG Ventrac Slope mower 2022 SG $50,000 New Vibratory Roller 2023 SG $150,000 SUB-TOTAL $1,012,000 $887,114 $1,210,626 $581,029 $317,147 $672,565 $765,000 $264,725 $713,836 $25,531 10 year total 6,449,573$ Required funding ten year 644,957$ 16 Major Equipment Replacement Schedule Equipment Description year site FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 Michigan L150 2007 TCTS $414,016 John Deere Wheel loader 2016 TCTS $459,493 Cat 924G Loader # 2 2007 TCTS $236,000 John Deere 544 K 2015 TCTS $277,461 Rail King 1 2004 TCTS Volvo EC 220 2016 TCTS $262,711 Volvo EC 220 2016 TCTS Doosan DX 225 2009 TCTS $262,711 Morbark 6600 2016 TCTS $1,000,000 Doosan Excavator # 3 2010 TCTS Clark 843 Bobcat 1983 TCTS $65,000 Elgin Pelican 2015 TCTS $246,720 Mobile Lube Truck 1997 TCTS $179,601 Dodge Service Truck 2016 TCTS $159,204 Dodge SUV 2016 TCTS $40,000 Chevrolet 250 Pick-up truck 2007 TCTS $35,000 Freightliner 2005 TCTS Green Box/Containers 2016 TCTS $50,000 Recycling Trailer #2 1996 TCTS $50,000 Explore 2015 TCTS $35,000 GMC 2016 TCTS $49,900 $49,900 Toyota SUV 2014 TCTS Ford Explore 2017 TCTS Toyota Truck 2017 TCTS $41,209 Tico Truck # 1 2016 TCTS $155,879 Tico Truck # 2 2016 TCTS $155,879 SUB-TOTAL $301,000 $89,900 $593,617 $636,631 $470,962 $1,000,000 $100,000 $49,900 $524,181 $459,493 GRAND TOTAL $301,000 $89,900 $593,617 $636,631 $470,962 $1,000,000 $100,000 $49,900 $524,181 $459,493 10 year total $4,225,684 Required funding ten year 422,568$ 17 Major Equipment Replacement Schedule Equipment Description year site FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 Wheel Loader - John Deere 744 KII 2018 STS 310,000$ Excavator Volvo (ECR 235) 2017 STS 265,000$ Excavator CAT 325FL CR 2018 STS 272,950$ Elgin Pelican -sweeper 2017 STS 150,000$ Ford Service Truck 2010 STS Walking Floor Trailers (Replace 5 ea yr 2016 STS 480,000$ 719,678$ 737,670$ 756,112$ 771,234$ Tico Yard tractor # 3 2016 STS 163,000$ Ottowa 30 Commando Switch Trk 2006 STS Ottowa YT 30 Shuttle Trk NEW STS Ford 150 Extended Cab 2013 STS 35,000$ Green Box/Containers New STS Recycling Trailers New STS New Yard Tractor 2023 STS 150,000$ Zero-Turn Mower 2023 STS 15,000$ Skid Steer Loader 2020 STS SALEM TRANSFER STATION 645,000$ -$ 35,000$ 265,000$ 310,000$ 272,950$ 719,678$ 900,670$ 756,112$ 921,234$ SMITH GAP 1,012,000$ 887,114$ 1,210,626$ 581,029$ 317,147$ 672,565$ 765,000$ 264,725$ 713,836$ 25,531$ TINKER CREEK 301,000$ 89,900$ 593,617$ 636,631$ 470,962$ 1,000,000$ 100,000$ 49,900$ 524,181$ 459,493$ GRAND TOTAL 1,958,000$ 977,014$ 1,839,243$ 1,482,660$ 1,098,109$ 1,945,515$ 1,584,678$ 1,215,295$ 1,994,129$ 1,406,258$ 10 year total $15,500,901 Tinker Creek Transfer Station 4,225,684$ 27.26% Salem Transfer Station 4,825,644$ 31.13% Date :02/7/22 Smith Gap 6,449,573$ 41.61% By : JG Available Funds on July 1, 2022 1,532,000$ Required funding ten year 1,396,890$ 18 GRoundwateR PRotection Fund The Groundwater Protection Fund (formerly the Environmental Fund) is established to provide funds, if needed, to address any adverse environmental effects on the surrounding area within the Host Community area that may result from the operation of the Smith Gap Regional Landfill. The fund also serves to assist in complying with post closure and corrective action requirements of state and federal financial assurance regulations. The existing fund balance is $500,000 and is adequate for the immediate five-year planning period as shown. No additional deposits are planned at this time. Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 19 FISCAL BEGINNING ANNUAL EXPENSES ENDING USES YEAR BALANCE DEPOSIT BALANCE 1999-20 500,000 0 0 500,000 No Activity 2000-01 500,000 0 0 500,000 No Activity 2001-02 500,000 0 0 500,000 No Activity 2002-03 500,000 0 0 500,000 No Activity 2003-04 500,000 0 0 500,000 No Activity 2004-05 500,000 0 0 500,000 No Activity 2005-06 500,000 0 0 500,000 No Activity 2006-07 500,000 0 0 500,000 No Activity 2007-08 500,000 0 0 500,000 No Activity 2008-09 500,000 0 0 500,000 No Activity 2009-10 500,000 0 0 500,000 No Activity 2010-11 500,000 0 0 500,000 No Activity 2011-12 500,000 0 0 500,000 No Activity 2012-13 500,000 0 0 500,000 No Activity 2013-14 500,000 0 0 500,000 No Activity 2014-15 500,000 0 0 500,000 No Activity 2015-16 500,000 0 0 500,000 No Activity 2016-17 500,000 0 0 500,000 No Activity 2017-18 500,000 0 0 500,000 No Activity 2018-19 500,000 0 0 500,000 No Planned Uses 2019-20 500,000 0 0 500,000 No Planned Uses 2020-21 500,000 0 0 500,000 No Planned Uses 2021-22 500,000 0 0 500,000 No Planned Uses 2022-23 500,000 0 0 500,000 No Planned Uses 2023-24 500,000 0 0 500,000 No Planned Uses 2024-25 500,000 0 0 500,000 No Planned Uses 2025-26 500,000 0 0 500,000 No Planned Uses 2026-27 500,000 0 0 500,000 No Planned Uses 2027-28 500,000 0 0 500,000 No Planned Uses 2028-29 500,000 0 0 500,000 No Planned Uses 2029-30 500,000 0 0 500,000 No Planned Uses 2030-31 500,000 0 0 500,000 No Planned Uses 2031-32 500,000 0 0 500,000 No Planned Uses Groundwater Reserve Fund GROUNDWATER RESERVE FUND Roanoke Valley Resource Authority RESERVE FUNDS2022-2023 20 host coMMunity Fund The Host Community Fund is established to fund the construction, operation, and/or maintenance of public improvements for the benefit of the Host Community which is defined as the area within a 5,000 ft. radius of the Smith Gap Regional Landfill property lines. Funded improvements will be established with input from the Host Community and set out in a public improvement plan as prepared and presented to the Authority by the Bradshaw Citizens Association (BCA). Originally, annual deposits were made in the amount of $10,000 on a monthly basis with the balance not to exceed $150,000. However, the Host Community with assistance from Staff, increased the limit from $150,000 to $250,000 in FY 2014. The Host Community, through the BCA, is exploring its options for the use of the Host Community Fund. Existing and proposed funds are adequate for the immediate five-year planning period as shown. Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 21 FISCAL BEGINNING ANNUAL EXPENSES ENDING USES YEAR BALANCE DEPOSIT BALANCE 1992-93 0000 1993-94 0 8,000 0 8,000 1994-95 8,000 10,000 0 18,000 1995-96 18,000 10,000 0 28,000 1996-97 28,000 10,000 29,385 8,615 Computers ($25,385), F&R ($4,000) 1997-98 8,615 10,000 615 18,000 Playground Equipment 1998-99 18,000 10,000 0 28,000 1999-20 28,000 10,000 0 38,000 2000-01 38,000 10,000 0 48,000 2001-02 48,000 10,000 0 58,000 2002-03 58,000 10,000 0 68,000 2003-04 68,000 10,000 0 78,000 2004-05 78,000 10,000 0 88,000 2005-06 88,000 10,000 0 98,000 2006-07 98,000 10,000 0 108,000 2007-08 108,000 10,000 0 118,000 2008-09 118,000 10,000 0 128,000 2009-10 128,000 10,000 0 138,000 2010-11 138,000 10,000 0 148,000 No Planned Uses 2011-12 148,000 10,000 3,681 154,319 Intranet/property 2012-13 154,319 0 4,319 150,000 Intranet/capped 2013-14 150,000 10,000 525 159,475 No Planned Uses 2014-15 159,475 10,000 0 169,475 No Known Uses 2015-16 169,475 10,000 0 179,475 No Known Uses 2016-17 179,475 10,000 0 189,475 No Known Uses 2017-18 189,475 10,000 0 199,475 No Known Uses 2018-19 199,475 10,000 0 209,475 No Known Uses 2019-20 209,475 10,000 0 219,475 No Known Uses 2020-21 219,475 10,000 0 229,475 No Known Uses 2021-22 229,475 10,000 0 239,475 No Known Uses 2022-23 239,475 10,000 0 249,475 No Known Uses 2023-24 249,475 10,000 10,000 249,475 Misc. Expenses 2024-25 249,475 10,000 10,000 249,475 Misc. Expenses 2025-26 249,475 10,000 10,000 249,475 Misc. Expenses 2026-27 249,475 10,000 10,000 249,475 Misc. Expenses 2027-28 249,475 10,000 10,000 249,475 Misc. Expenses 2028-29 249,475 10,000 10,000 249,475 Misc. Expenses 2029-30 249,475 10,000 10,000 249,475 Misc. Expenses 2030-31 249,475 10,000 10,000 249,475 Misc. Expenses 2031-32 249,475 10,000 10,000 249,475 Misc. Expenses Host Community Reserve Fund HOST COMMUNITY Roanoke Valley Resource Authority RESERVE FUNDS2022-2023 22 PRoPeRty PRotection Fund The Property Protection Fund provides funds for payments under the Property Value Protection Policy for any actual decline in property values that may be directly attributed to their proximity to the Smith Gap Regional Landfill, as determined and outlined under the Policy. The Property Protection Fund balance of $370,430 is deemed to be sufficient for its intended purpose. Deposits to this fund may also be made from the proceeds of any property purchased and then resold under the terms of the Policy. Existing funds are adequate for the immediate five-year planning period as shown unless there is a major unforeseen issue arising at the landfill. Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 23 FISCAL BEGINNING ANNUAL EXPENSES ENDING USES YEAR BALANCE DEPOSIT BALANCE 1998-99 504,061 0 1,962 502,099 Crawford , Johnson 1999-20 502,099 0 150 501,949 Appraisal - Brunk 2000-01 501,949 0 0 501,949 None 2001-02 501,949 0 125,317 376,632 Crawford , Johnson 2002-03 376,632 0 697 375,935 Miscellaneous 2003-04 375,935 92,258 25,000 443,193 Sale of Crawford, Markle 2004-05 443,193 0 0 443,193 None 2005-06 443,193 0 0 443,193 None 2006-07 443,193 0 0 443,193 None 2007-08 443,193 0 0 443,193 None 2008-09 443,193 0 0 443,193 None 2009-10 443,193 0 0 443,193 None 2010-11 443,193 0 0 443,193 None 2011-12 443,193 0 0 443,193 None 2012-13 443,193 0 0 443,193 None 2013-14 443,193 0 0 443,193 None 2014-15 443,193 0 45,950 397,243 Sale of 8385 Bradshaw Rd 2015-16 397,243 200,000 212,464 384,779 See Note Below 2016-17 384,779 0 150 384,629 Misc Expense 2017-18 384,629 0 0 384,629 None 2018-19 384,629 0 0 384,629 None Projected 2019-20 384,629 0 14,199 370,430 8827 Williby Road 2020-21 370,430 0 0 370,430 None Projected 2021-22 370,430 0 0 370,430 None Projected 2022-23 370,430 0 0 370,430 None Projected 2023-24 370,430 0 0 370,430 None Projected 2024-25 370,430 0 0 370,430 None Projected 2025-26 370,430 0 0 370,430 None Projected 2026-27 370,430 0 0 370,430 None Projected 2027-28 370,430 0 0 370,430 None Projected 2028-29 370,430 0 0 370,430 None Projected 2029-30 370,430 0 0 370,430 None Projected 2030-31 370,430 0 0 370,430 None Projected Property Protection Reserve Fund PROPERTY Roanoke Valley Resource Authority RESERVE FUNDS2022-2023 24 site deVeloPMent Fund The Site Development Fund provides funds for the construction of subsequent phases of the Smith Gap Regional Landfill cells. For the current planning period (FY 23), funding levels are planned at $1,700,000 due to the projected increase in commercial tonnages and the need to construct Phase VII in FY 2023. In order to better define the cost and the need for Phase VII, staff ha not only revisited the existing internal estimates but previously moved the engineering to the FY 22. Once the design and approvals are received, staff will have a better construction cost estimate and understanding of the Phase VII timeline. Currently, Phase VII construction is planned to be completed in early FY ‘24 based on the latest airspace modeling. This planned activity creates an estimated $1,159,687 deficit in the short-term balance; however, there are sufficient funds in the Closure Reserve account to offset this projected shortage to construct Phase VII. The amount of air space used is reviewed every year and adjustments are made as necessary. The Site Development Fund also serves to assist in complying with post-closure requirements of financial assurance regulations. Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 25 FISCAL BEGINNING ANNUAL EXPENSES ENDING USES YEAR BALANCE DEPOSIT BALANCE 1998-99 3,019,000 500,000 314,000 3,205,000 Phase III/IV Construction 1999-20 3,205,000 500,000 914,591 2,790,409 Phase III/IV Construction 2000-01 2,790,409 500,000 660,033 2,630,376 Phase III/IV Construction 2001-02 2,630,376 500,000 104,491 3,025,885 Misc. Engineering 2002-03 3,025,885 500,000 105,973 3,419,912 Misc. Engineering 2003-04 3,419,912 500,000 167,375 3,752,537 Misc. Engineering 2004-05 3,752,537 500,000 47,057 4,205,480 Misc. Engineering 2005-06 4,205,480 500,000 41,582 4,663,898 Misc. Engineering 2006-07 4,663,898 500,000 904,313 4,259,585 Phase V Construction 2007-08 4,259,585 1,500,000 4,414,187 1,345,398 Phase V Construction 2008-09 1,345,398 500,000 1,096,295 749,103 Phase V Construction 2009-10 749,103 300,000 98,985 950,118 Phase V Construction 2010-11 950,118 100,000 0 1,050,118 No Expentiture 2011-12 1,050,118 100,000 0 1,150,118 No Expentiture 2012-13 1,150,118 500,000 0 1,650,118 No Expentiture 2013-14 1,650,118 500,000 0 2,150,118 No Expentiture 2014-15 2,150,118 500,000 0 2,650,118 No Expentiture 2015-16 2,650,118 500,000 0 3,150,118 No Expentiture 2016-17 3,150,118 500,000 598,125 3,051,993 Phase VI Construction 2017-18 3,051,993 700,000 2,576,778 1,175,215 Phase VI Construction 2018-19 1,175,215 850,000 14,235 2,010,980 Stormwater Study 2019-20 2,010,980 400,000 49,735 2,361,245 See Attached 2020-21 2,361,245 0 2,505 2,358,740 See Attached 2021-22 2,358,740 1,663,566 307,723 3,714,583 Phase VII Engineering 2022-23 3,714,583 1,796,379 6,574,270 -1,063,308 Phase VII Construction & PM 2023-24 -1,063,308 1,500,000 0 436,692 See Attached 2024-25 436,692 1,500,000 0 1,936,692 See Attached 2025-26 1,936,692 1,500,000 0 3,436,692 See Attached 2026-27 3,436,692 1,500,000 555,243 4,381,449 Phase VIII Engineering 2027-28 4,381,449 1,500,000 6,343,101 -461,652 Phase VIII Construction & PM 2028-29 -461,652 1,500,000 0 1,038,348 See Attached 2029-30 1,038,348 1,500,000 0 2,538,348 See Attached 2030-31 2,538,348 1,500,000 0 4,038,348 See Attached 2031-2032 4,038,348 1,500,000 0 5,538,348 See Attached Site Development Reserve Fund SITE DEVELOPMENT Roanoke Valley Resource Authority RESERVE FUNDS2022-2023 26 SMITH GAP LANDFILL FISCAL YEAR ACTIVITY EXPENSES Phase VI -$ 904,313$ 2016-17 Work started Phase VI 2017-18 Completed -$ 4,414,187$ contruction management 2018-19 no activity -$ -$ 2019-20 no activity -$ -$ 2020-21 no activity -$ -$ 2021-22 Engineering VII Liner (10.07 ac)307,723$ 307,723$ 2022-23 Construction phase VII Liner (10.07ac)5,869,884$ 6,574,270$ Construction management (CQ/CA)704,386$ 2023-24 no activity -$ -$ 2024-25 no activity -$ -$ SITE DEVELOPMENT COSTS Roanoke Valley Resource Authority Reserve Funds2022 - 2023 Reserve Funds 27 FISCAL YEAR ACTIVITY EXPENSES 2025-26 -$ -$ 2026-27 Engineering phase VIII Liner (8.8ac)555,243$ 555,243$ 2027-28 Construction phase VIII Liner (8.8ac)5,663,483$ 6,343,101$ Construction management 679,618$ 2028-29 no activity -$ -$ 2029-30 no activity -$ -$ 2030-31 no activity -$ -$ estimated costs 13,780,337$ available funds 7/1/2022 3,714,583$ additional funds required 10,065,754$ deposit years 5 annual deposits required 2,013,151$ NOTES Projections based on actual and estimated costs. Reserve Funds2022 - 2023 SITE DEVELOPMENT COSTS CONTINUED Roanoke Valley Resource Authority 28 caPital iMPRoVeMent Fund In FY 2008 - 2009, The Capital Improvement Fund was established by the Authority, outside the Master Indenture of Trust, to be used for various capital maintenance items and new projects anticipated for the short and long-term ten-year planning periods. Examples of the projects include: Concrete floor overlay, facility updates (i.e. carpet/flooring, bathroom/locker room/break room remodels, re-surfacing all asphalt internal roads and parking lots, replacing the heating and cooling systems, renovation and maintenance of all existing building structures, construction of a residential service area, and possibly a new and additional automated, in-bound scale. Projects may be added or amended as the solid waste operations and industry continues to evolve and funds are available. The Authority had previously identified several needs/upgrades to include, retaining walls, concrete overlay (both transfer stations), and roofing repairs. Some of the other capital outlay projects with the conversion are no longer needed and will be taken off of future reports. Staff is anticipating making some office improvements to the Tinker Creek Station prior to FY23 if funds are available. There are no deficits shown in the five-year or ten-year planning period and funding levels are sufficient to fully fund all of the improvements that are identified on the following page. Staff will need to include a budget for pavement overlay of the spur road over a fifteen to twenty year time frame. The Capital Improvement Fund also serves to assist in complying with post-closure requirements of financial assurance regulations. Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 29 FISCAL BEGINNING ANNUAL EXPENSES ENDING USES YEAR BALANCE DEPOSIT BALANCE 2008-09 260,000 200,000 0 460,000 No Planned Uses 2009-10 460,000 200,000 21,356 638,644 SG Dust & Od Control 2010-11 638,644 200,000 319,917 518,727 Tipper & TS Floor 2011-12 518,727 200,000 220,271 498,456 Tipper & Hollins Road 2012-13 498,456 100,000 108,900 489,556 Tipper & Roofing 2013-14 489,556 613,407 109,798 993,165 RSA Engring & Dirt, HVAC 2014-15 993,165 190,000 793,014 390,151 RSA & Roofing TS 2015-16 390,151 390,000 799,828 -19,677 RSA 2016-17 -19,677 390,000 120,314 250,009 RSA 2017-18 250,009 253,133 50,000 453,142 Bond $ Deposit 2018-19 453,142 860,000 360,514 952,628 Misc Work 2019-20 952,628 0 741,546 211,082 Outbound Scale 2020-21 211,082 0 0 211,082 See Attached 2021-22 211,082 0 150,000 61,082 See Attached 2022-23 61,082 90,000 50,000 101,082 See Attached 2023-24 101,082 90,000 0 191,082 See Attached 2024-25 191,082 90,000 0 281,082 See Attached 2025-26 281,082 90,000 60,000 311,082 See Attached 2026-27 311,082 90,000 0 401,082 See Attached 2027-28 401,082 90,000 250,000 241,082 See Attached 2028-29 241,082 90,000 250,000 81,082 See Attached 2029-30 81,082 90,000 0 171,082 See Attached 2030-31 171,082 90,000 0 261,082 See Attached 2031-32 261,082 90,000 0 351,082 See Attached Notes: Funds ($423,407) from VDOT's purchase of the ROW were deposited in FY 2014 Funds from Initial Bond debt in FY 2018 deposited to fund Rutrough Road Phase II water line and the stand alone pump station. Capital Improvement Reserve Fund CAPITAL Roanoke Valley Resource Authority RESERVE FUNDS2022-2023 30 Project List FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 29-30 FY 30-31 FY 31-32 Concrete Slab & Retaining Wall (Mulch) 60,000$ Overlay Floor (STS)250,000$ Roofing Repairs (SG) 50,000$ Overlay Floor (TCTS)250,000$ Building Renovations Totals 50,000$ -$ -$ 60,000$ -$ 250,000$ 250,000$ -$ -$ -$ Totals 610,000$ Annual Deposits Required 61,000$ CAPITAL IMPROVEMENT LIST Roanoke Valley Resource Authority Reserve Funds 2022- 2023 31 RutRouGh Road landFill Post-closuRe Fund The Rutrough Road Landfill Post-Closure Fund (RRLF PC Fund) was established with an initial contribution of $5,500,000 per the terms of the “Implementation Agreement For (i) Distribution and Indemnification Agreement dated October 23, 1991 and (ii) Assignment Agreement dated October 23, 1991.” The sole purpose of the RRLF PC Fund was to provide the funding necessary for the Authority to manage the post-closure care of the closed Rutrough Road Landfill until (i) such time as the funds in the account are depleted; or, (ii) the Authority determines the account is no longer needed for its intended purpose, in which case, any funds remaining in the account shall be available for use by the Authority for any authorized purpose. The RRLF PC Fund is essentially depleted. Funds will remain in the Rutrough Road account to cover pump replacement/repair or any other items that may arise. We anticipate that the remaining balance will be depleted by FY’23 this Reserve account will be deleted from future Budgets. Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 32 ROANOKE VALLEY RESOURCE AUTHORITY APPROXIMATE POST-CLOSURE CARE COSTS RUTROUGH ROAD LANDFILL FOR THE YEARS 1996 THROUGH 2020 Date: January 18, 2021 Cap Maint. ROAD G/W GAS SYST LEACHATE TOTAL INITIAL INTEREST FUND YEAR & ESC MAINT MISC MOWING SAMPLING O & M O & M CAPITAL ADMIN EXPENSES DEPOSIT INCOME BALANCE 1996 -$ -$ -$ -$ -$ -$ -$ -$ -$ 260,602$ 6,452,077$ 367,686$ 6,559,161$ 1997 -$ -$ -$ -$ -$ -$ -$ -$ -$ 143,180$ 6,561,769$ 296,018$ 6,714,607$ 1998 -$ -$ -$ -$ -$ -$ -$ -$ -$ 699,337$ 6,772,712$ 415,543$ 6,488,918$ 1999 -$ -$ -$ -$ -$ -$ -$ -$ -$ 373,485$ 6,656,586$ 357,990$ 6,641,091$ 2000 -$ -$ -$ -$ -$ -$ -$ -$ -$ 274,596$ 6,502,918$ 454,557$ 6,682,879$ 2001 5,239$ 559$ 7,705$ -$ 57,565$ 18,323$ 98,018$ 35,819$ 40,659$ 263,887$ 6,418,992$ 483,446$ 6,902,438$ 2002 -$ -$ 11,431$ -$ 50,100$ 8,402$ 61,006$ 4,958$ 47,553$ 183,450$ 6,718,988$ 215,808$ 6,934,796$ 2003 36,853$ 21,141$ 6,479$ -$ 44,057$ 14,130$ 146,909$ -$ 52,589$ 322,159$ 6,612,637$ 118,499$ 6,731,136$ 2004 -$ -$ 7,231$ 5,347$ 83,773$ 11,443$ 178,053$ 108,874$ 59,301$ 454,021$ 6,277,115$ 87,268$ 6,364,383$ 2005 3,800$ -$ 10,295$ 5,347$ 74,232$ 19,543$ 327,074$ 283,422$ 62,665$ 786,379$ 5,578,005$ 86,747$ 5,664,751$ 2006 -$ -$ 9,694$ 5,347$ 59,511$ 11,493$ 218,653$ 83,006$ 67,205$ 454,908$ 5,209,843$ 181,687$ 5,391,530$ 2007 -$ -$ 2,627$ 5,880$ 32,548$ 25,751$ 244,000$ -$ -$ 307,230$ 5,084,300$ 249,892$ 5,104,903$ 2008 -$ 3,500$ 16,682$ 6,500$ 34,172$ 9,480$ 129,604$ 27,736$ -$ 378,869$ 5,104,903$ 230,103$ 5,059,804$ 2009 -$ 1,658$ 4,202$ 8,815$ 43,774$ 17,230$ 187,143$ -$ -$ 262,822$ 4,842,081$ 104,100$ 4,901,082$ 2010 19,927$ 3,491$ 32,078$ 8,815$ 112,082$ 30,869$ 327,489$ -$ -$ 534,751$ 4,366,331$ 25,384$ 4,391,715$ 2011 7,775$ -$ 2,794$ 8,815$ 72,618$ 37,574$ 221,058$ 335,178$ 125,000$ 810,812$ 3,580,903$ 15,900$ 3,596,803$ 2012 -$ 6,456$ 4,410$ 8,905$ 58,716$ 33,548$ 323,970$ 125,000$ 561,005$ 3,035,798$ 9,261$ 3,045,059$ 2013 -$ -$ 2,056$ 12,254$ 80,760$ 26,184$ 206,912$ 56,992$ 385,158$ 2,659,901$ 7,470$ 2,667,371$ 2014 -$ 2,149$ 5,297$ 21,159$ 48,575$ 30,501$ 359,747$ 21,783$ 11,914$ 501,125$ 2,166,246$ 6,820$ 2,173,066$ 2015 -$ -$ 3,291$ 3,450$ 98,177$ 33,069$ 299,200$ -$ -$ 437,187$ 1,735,879$ 8,019$ 1,743,898$ 2016 -$ 6,027$ 4,155$ 9,475$ 75,090$ 28,604$ 306,400$ -$ -$ 429,751$ 1,314,147$ 7,993$ 528,192$ 2017 -$ 528,192$ -$ 528,192$ 2018 -$ 528,192$ -$ 528,192$ 2019 427,182$ 427,182$ 101,010$ 102,196$ 2020 (15,444)$ 86,752$ 719$ 87,471$ 2021 (11,840)$ 75,631$ 719$ 76,350$ 2022 -$ 76,350$ 719$ 77,069$ 2023 2024 2025 2026 TOTAL 73,594$ 44,981$ 130,426$ 110,107$ 1,025,751$ 356,144$ 3,635,237$ 1,384,950$ $591,886 $9,224,612 3,732,348$ 33 RR expenses 34 ROANOKE VALLEY RESOURCE AUTHORITY POST-CLOSURE CARE ESTIMATES RUTROUGH ROAD LANDFILL FOR THE YEARS 2017 THROUGH 2026 ASSUMED END OF POST CLOSURE CARE Date:January 22, 2020 Cap Maint. ROAD MISC G/W GAS SYST LEACHATE TOTAL INITIAL INTEREST FUND YEAR & ESC MAINT.EXPENSE MOWING SAMPLING O & M O & M CAPITAL ADMIN EXPENSES DEPOSIT INCOME BALANCE 2019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2020 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2021 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2022 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2023 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2024 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2025 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2026 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL -$ -$ -$ -$ -$ -$ -$ -$ $0 -$ -$ Funds remaining for Leachate force main and lift station All Operating cost have been moved to the annual budget and are funded from the administration accounts For Information Only The post cloure care activities were transferred to the Authority's operating budget for FY 2019. The remaining post closure care funds are being used to comply with a DEQ letter of compliance. Please see project status reports. 34 continGency Fund The purpose of the Contingency Fund is to provide (i) rate stabilization on an annual basis; and (ii) emergency funding for unforeseen increases in expenses or decreases in revenues. As noted in earlier in this report, Staff projects a balance of $1,483,939 that will be available in the Contingency Reserve Fund as of the start of FY ‘23. The Authority’s Policy has the goal of retaining 8- 10% of its annual operating budget in its Contingency Reserve. This projected balance is 9.99% of the FY’23 operating budget of approximately $14.9M and is therefore compliant with the Authority’s Policy. The Contingency Fund also serves to assist in complying with post-closure requirements of financial assurance regulations. Roanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 35 FISCAL BEGINNING YEAR BALANCE DEPOSITS TRANSFERS BALANCE COMMENTS 1993-1994 0 296,864 0 296,864 Surplus from Operations 1994-1995 296,864 836,358 0 1,133,222 Surplus from Operations 1995-1996 1,133,222 989,940 0 2,123,162 Surplus from Operations 1996-1997 2,123,162 335,254 0 2,458,416 Surplus from Operations 1997-1998 2,458,416 0 920,000 1,538,416 Transfer to Site Development 1997-1998 1,538,416 243,053 0 1,781,469 Transfer from Recycling Fund 1997-1998 1,781,469 1,017,184 0 2,798,653 Surplus from Operations 1998-1999 2,798,653 1,216,266 0 4,014,919 Surplus from Operations 1999-2000 4,014,919 1,808,425 0 5,823,344 Surplus from Operations 2000-2001 5,823,344 1,363,227 0 7,186,571 Surplus from Operations 2001-2002 7,186,571 0 494,012 6,692,559 Deficit from Operations 2002-2003 6,692,559 0 451,845 6,240,714 Deficit from Operations 2003-2004 6,240,714 224,069 0 6,464,783 Surplus from Operations 2004-2005 6,464,783 18,773 0 6,483,556 Surplus from Operations 2005-2006 6,483,556 276,040 0 6,759,596 Surplus from Operations 2006-2007 6,759,596 0 783,555 5,976,041 Transfer to Operating Budget 2007-2008 5,976,041 0 926,499 5,049,542 Transfer to Operating Budget 2007-2008 5,049,542 873,246 0 5,922,788 Surplus from Operations 2008-2009 5,922,788 0 1,289,635 4,633,153 Transfer to Operating Budget 2008-2009 4,633,153 70,441 0 4,703,594 Surplus from Operations 2009-2010 4,703,594 0 2,053,044 2,650,550 Transfer to Operating Budget 2009-2010 2,650,550 637,465 0 3,288,015 Surplus from Operations 2010-2011 3,288,015 0 3,171,248 116,767 Transfer to Pay Bond Debt 2010-2011 116,767 244,082 0 360,849 Surplus from Operations 2011-2012 360,849 244,000 0 604,849 Transfer from Post Development 2011-2012 604,849 1,140,111 0 1,744,960 Surplus from Operations 2012-2013 1,744,960 0 490,991 1,253,969 Transfer to Operating Budget 2012-2013 1,253,969 0 62,130 1,191,839 Transfer for Residential Area 2012-2013 1,191,839 425,662 0 1,617,501 Surplus from Operations 2013-2014 1,617,501 0 405,405 1,212,096 Transfer to Operating Budget 2013-2014 1,212,096 543,103 0 1,755,199 Surplus from Operations 2014-2015 1,755,199 0 456,323 1,298,876 Transfer to Operating Budget 2014-2015 1,298,876 812,290 0 2,111,166 Surplus from Operations 2015-2016 2,111,166 0 200,000 1,911,166 Transfer to Property Protection 2015-2016 1,911,166 0 434,974 1,476,192 Transfer to Operating Budget 2015-2016 1,476,192 986,254 0 2,462,446 Surplus from Operations 2016-2017 2,462,446 1,095,038 0 3,557,484 Surplus from Operations 2017-2018 3,557,484 1,246,947 0 4,804,431 Surplus from Operations 2018-2019 4,804,431 0 1,081,298 3,723,133 Deficit & transfer to Operations 2019-2020 3,723,133 0 0 3,723,133 Transfer to Operating Budget 2020-2021 3,723,133 0 0 3,723,133 Transfer to Operating Budget 2021-2022 3,723,133 0 2,239,194 1,483,939 NS Payment, Ops., LOC 2022-2023 1,483,939 0 0 1,483,939 Nothing Planned Contingency Funds Available 1,483,939$ Proposed Transfer for FY 2022-2023 Budget -$ Contingency Balance 1,483,939$ CONTINGENCY RESERVE FUNDRoanoke Valley Resource Authority 2022-2023 RESERVE FUNDS 36 Item # 6D Date: 4/11/2022 AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: April 11, 2022 AGENDA ITEM: Consider setting bond for erosion and sediment control, landscaping, and physical improvements for Kimball Avenue Townhomes. SUBMITTED BY: Chuck Van Allman, Director of Community Development SUMMARY OF INFORMATION: The Community Development office has reviewed the estimate for erosion and sediment control, landscaping, and physical improvements for Kimball Avenue Townhomes. STAFF RECOMMENDATION: It is recommended that the project be bonded in the amount of $43,274.00 for a time frame for completion set at twelve (12) months. Item #6E Date: 4/11/2022