HomeMy WebLinkAbout5/10/2021 - City Council - Agenda -RegularSalem City Council
Work Session Agenda
Monday, May 10, 2021
Parlor A
Salem Civic Center
1001 Roanoke Boulevard, Salem
6:15 p.m.
I. Call to Order
II. Roll Call
III. Discussion Items
a. Locality election law change follow-up from the April 26th
Council work session
IV. Adjournment
City Council Meeting
AGENDA
Monday, May 10, 2021, 6:30 PM
Community Room, Salem Civic Center, 1001 Roanoke Boulevard, Salem, Virginia 24153
1.Call to Order
2.Pledge of Allegiance
3.Bid Openings, Awards, Recognitions
4.Consent Agenda
A.Citizen Comments
Comments from the public, limited to five minutes, on matters not on the regular meeting agenda. The following
have signed up to speak at this meeting:
1) John Breen, 142 Bogey Lane, Salem.
2) Michele Meinhart, 901 N. Broad Street
3) Tonya Elliott, 620 E. Main Street
4) Chris Yeakel, 808 Scott Circle
B.Minutes
Consider the acceptance of the minutes for the April 26, 2021 Work Session and Regular Meeting.
5.Old Business
6.New Business
A.Appropriation of Funds
Consider request to amend the School Operating Fund, Grants Fund and Cafeteria Fund budgets as approved by
the School Board on April 13, 2021. Audit - Finance Committee
B.General Obligation Refunding Bonds, Series 2021
Consider adoption of Resolution 1392 authorizing, the issuance, sale and award of General Obligation Refunding
Bonds, Series 2021. Audit - Finance Committee
C.Boards and Commissions
Consider appointments to various boards and commissions.
7.Closed Session
A.Closed Session Item A
Hold a Closed Session pursuant to Section 2.2-3711 (A) (1) of the 1950 Code of Virginia, as amended to
discuss a personnel matter, specifically regarding the appointment of a permanent City Attorney.
B.Closed Session Item B
Hold a Closed Session pursuant to Section 2.2-3711 (A) (1) of the 1950 Code of Virginia, as amended to
discuss a personnel matter pertaining to a School Board appointment.
8.Adjournment
Audit Finance Committee Meeting, May 6, 4:00 p.m.,City Manager's Conference Room, 114 N. Broad Street, Salem
Work Session, 6:15 p.m., Parlor A, Salem Civic Center
Item 4B
5-10-21
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA
HELD AT CITY HALL
MEETING DATE: May 10, 2021
AGENDA ITEM: Request to amend School Operating Fund, Grants Fund, and
Cafeteria Fund budgets as approved by the School Board on
April 13, 2021
SUBMITTED BY: Rosemarie B. Jordan, Director of Finance
SUMMARY OF INFORMATION:
The School Operating Fund, School Grants Fund, and School Cafeteria Fund budgets were
amended for fiscal year 2020-2021 by the School Board at their meeting on April 13, 2021.
The Board amended the School Operating Fund budget to increase revenues and
expenditures by $262,448. The School Grants Fund budget was amended to increase
revenues and expenditures by $37,546. The School Cafeteria Fund budget amendments
did not result in any change to total revenues or expenditures. The attached memo covers
the various appropriation changes.
FISCAL IMPACT:
Appropriation changes totaling $262,448, $37,546, and $0 are to be made to the School
Operating Fund, Grants Fund, and Cafeteria Fund, respectively.
STAFF RECOMMENDATION:
Staff recommends that Council approve the School Board’s appropriation changes of
$262,448, $37,546, and $0 to the School Operating Fund, Grants Fund, and Cafeteria
Fund, respectively, per the attached report.
Item 6A
5-10-21
H:\Mid Yr Budget Adjustments\Mid Year Budget Adjustments 04132021 - Narrative.doc
Salem City Schools
Mid-Year Budget Amendments FY 20-21
April 13, 2021
Summary of Issue:
Presented for your consideration are amendments to the 2020-2021 School
Operating Fund, Grant Fund & Cafeteria Fund budgets. Amendments are
required for a variety of reasons. When the Board adopts the budget, it is based
on known facts and assumptions made throughout the budget process. Over
time, these assumptions change; parents may make demands and/or students,
state mandates previously unknown may come in t o play, student enrollment
may change, and even the Board itself may place additional requirements on
school finances.
These amendments reflect our best information on what to expect for the
remainder of the current year.
Operating Fund remains in a positive financial position. A detailed line item
listing of all general ledger accounts and corresponding amendments is
attached. Amendments to the 2020-2021 budget total $262,448 increasing the
School Operating Budget to $47,651,435. Amendments may be categorized
primarily as housekeeping in nature due to the fact that they represent
refinements or fine-tuning of items, as we have been made aware of them.
State Revenue is increased by a total of $72,500 due to the addition of
the National Board Certification funding from the State in the amount of
$72,500.
Other Revenue is increased by $189,448 for Regional program
liquidation proceeds and the Nuts, Bolts & Thingamajigs small grant that
ALMS received (which have offsetting expenses).
Expenditures are increased by the same $262,448 on the line item
budget will reveal a variety of changes considered to be housekeeping in
nature as a result of staffing changes from school-to-school. Accounting
changes to provide more detail in some areas or other unforeseen
expenses at the time the budget was originally prep ared are also
included. The main cleanup item was to move budget from the
contingency account into the bonus lines throughout.
Grant Fund remains in a positive financial position. A detailed line item listing of
all general ledger accounts and corresponding amendments is attached.
Amendments to the 2020-2021 budget total $37,546 increasing the Grant
Budget to $6,033,164. This increase is due to the carryover amount not being
included in previous grant budget adjustments for the Extended School Year
H:\Mid Yr Budget Adjustments\Mid Year Budget Adjustments 04132021 - Narrative.doc
Planning grant. Amendments may be categorized primarily as housekeeping in
nature due to the fact that they represent refinem ents or fine-tuning of items, as
we have become aware of them.
Cafeteria Fund remains in a positive financial position. A detailed line item
listing of all general ledger accounts and corresponding amendments is
attached. Amendments to the 2020-2021 budget total $0.00. Amendments may
be categorized primarily as housekeeping in nature due to the fact that they
represent refinements or fine-tuning of items, as we have become aware of
them.
Capital Project Fund is in satisfactory condition and we are not recommending
any amendments at the time.
Policy Reference:
DA-BR Budget Transfers
Fiscal Impact:
The budget adjustments in Attachme nt A will increase the revenue and
expenditure budgets in the school operating fund in total by the same amount of
$262,448. The budget adjustments in Attachment B will incre ase the revenue
and expenditure budgets in the school grant fund in total by the same amount of
$37,546. The budget adjustments in Attachment C will increase the revenue and
expenditure budgets in the school cafeteria fund in total by the same amount of
$0.00.
Recommended Action:
Move approval of the budget amendments in the Scho ol Operating Fund, School
Grant Fund and School Cafeteria Fund as presented and recommend that City
Council approve the same
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
3,676,734.00 309,494.38 2,555,675.12 1,121,058.88 70
525,248.00 31,938.82 267,224.02 258,023.98 51
11,910,291.00 491,441.83 8,361,558.80 3,548,732.20 70
178,815.00 7,426.70 126,254.06 52,560.94 71
125,654.00 5,218.75 88,718.75 36,935.25 71
1,321,782.00 54,897.42 933,256.10 388,525.90 71
259,693.00 10,785.80 183,358.44 76,334.56 71
294,803.00 12,244.04 208,148.68 86,654.32 71
139,631.00 5,380.62 91,470.62 48,160.38 66
55,797.00 .00 30,223.38 25,573.62 54
1,662,497.00 68,646.88 1,166,996.88 495,500.12 70
712,844.00 29,506.12 501,604.12 211,239.88 70
50,745.00 2,107.58 35,828.90 14,916.10 71
287,246.00 15,138.44 242,214.96 45,031.04 84
974.00 .00 .00 974.00 0
206,000.00 .00 .00 206,000.00 0
15,721.00 487.06 2,435.30 13,285.70 15
136,281.00 .00 .00 136,281.00 0
103,989.00 9,042.46 36,169.82 67,819.18 35
501,765.00 .00 201,041.27 300,723.73 40
11,808.00 5,150.34 11,807.13 .87 100
113,477.00 .00 .00 113,477.00 0
234,873.00 21,747.73 86,990.92 147,882.08 37
1,475.00 61.36 245.44 1,229.56 17
5,778.00 .00 .00 5,778.00 0
1,578.00 .00 .00 1,578.00 0
6,399.00 .00 1,163.46 5,235.54 18
43,335.00 3,944.14 15,776.56 27,558.44 36
929,527.00 81,677.82 326,711.28 602,815.72 35
.00 .00 72,500.00 (72,500.00)72,500.00 +++ Actual revenue rec'd from State
10,000.00 10,713.36 30,566.24 (20,566.24) 306
.00 .00 2,400.00 (2,400.00) +++
.00 17,011.23 17,894.34 (17,894.34) +++
20,000.00 30.00 5,062.60 14,937.40 2,500.00 25 Nuts, Bolts & Thingamajigs Grant ALMS
.00 .00 187,447.61 (187,447.61)187,448.00 +++ Will have to be carried forward ‐ Regional
program liquidation
84,183.00 .00 .00 84,183.00 0
155,000.00 .00 156,170.04 (1,170.04) 101
Fund Type Special Revenue Funds
Fund 30 ‐ School General Fund
REVENUE
Locations 110 ‐ Central Instruction
Function 00 ‐ Revenue
Account Account Description
Fund Category Governmental Funds
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
61012 Gifted Education
61015 Special Education
61018 Textbooks (SOQ)
61003 Sales Tax 1/8 Cent
61006 Basic Aid
61009 Vocational Education
Sub‐Function 00 ‐ Revenues
Level 9 ‐ District Wide
Program 000 ‐ General Revenue
61000 Sales Tax 1 Cent
61101 At Risk (Incentive Funded)
61104 Virginia Workplace Readiness Skills Assessment
61112 VPSA Technology Grant
61050 VRS Teacher Retirement Reimb‐ Instructional
61053 FICA Reimb ‐ Instructional
61056 VRS Group Life Insurance Reimb ‐ Instructional
61021 Prevention, Intervention, Remediation
61024 English as 2nd Language
61027 Remedial Summer School‐SOQ
61336 K‐3 Primary Class Size Reduction
61342 Mentor Teacher Program
61354 Industry Certification Costs
61318 Spec Ed ‐ Regional Prog Tuition Reimb
61321 Career & Technical Ed ‐ Equipment
61330 At Risk (Lottery Funded)
61124 Homebound
61306 Regular Foster Care
61315 Early Reading Intervention
61420 E‐Rate Services
63020 Sale Of Property/Equipment
63050 Miscellaneous Income
61369 Supplemental Lottery Per Pupil Allocation
61400 Natl Board Certification Bonus
61415 DMAS State Healthcare ‐ Medicaid
61355 CTE STEM‐H Industry Credentials
61357 Project Graduation ‐ Senior Year
61363 SOL Algebra Readiness Grant
63105 Rke Valley Regional Board Reimb
63115 Alternative Ed Program Reimbursement
63200 Tuition ‐ Non Resident Day Student
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
.00 18,822.72 18,822.72 (18,822.72) +++
1,500.00 .00 .00 1,500.00 0
25,000.00 .00 15,585.00 9,415.00 62
110,000.00 .00 81,867.51 28,132.49 74
30,000.00 .00 11,260.00 18,740.00 38
.00 .00 1,060.00 (1,060.00) +++
23,958.00 .00 8,300.00 15,658.00 (10,000.00)35 To match actuals rec'd
10,000.00 .00 6,750.00 3,250.00 68
23,604.00 270.60 17,932.77 5,671.23 76
5,000.00 .00 15,674.20 (10,674.20)10,000.00 313 To match actuals rec'd
$24,013,005.00 $1,213,186.20 $16,124,167.04 $7,888,837.96 $262,448.00 67%
$24,013,005.00 $1,213,186.20 $16,124,167.04 $7,888,837.96 $262,448.00 67%
$24,013,005.00 $1,213,186.20 $16,124,167.04 $7,888,837.96 $262,448.00 67%
$24,013,005.00 $1,213,186.20 $16,124,167.04 $7,888,837.96 $262,448.00 67%
$24,013,005.00 $1,213,186.20 $16,124,167.04 $7,888,837.96 $262,448.00 67%
487,263.00 .00 .00 487,263.00 0
20,455,621.00 1,860,874.64 17,107,871.76 3,347,749.24 84
.00 .00 27,963.95 (27,963.95) +++
2,435,098.00 .00 .00 2,435,098.00 0
$23,377,982.00 $1,860,874.64 $17,135,835.71 $6,242,146.29 $0.00 73%
$23,377,982.00 $1,860,874.64 $17,135,835.71 $6,242,146.29 $0.00 73%
$23,377,982.00 $1,860,874.64 $17,135,835.71 $6,242,146.29 $0.00 73%
$23,377,982.00 $1,860,874.64 $17,135,835.71 $6,242,146.29 $0.00 73%
$23,377,982.00 $1,860,874.64 $17,135,835.71 $6,242,146.29 $0.00 73%
$47,390,987.00 $3,074,060.84 $33,260,002.75 $14,130,984.25 $262,448.00 70%
2,360.00 .00 2,048.50 311.50 87
181.00 .00 156.77 24.23 87
2,250.00 .00 .00 2,250.00 0
500.00 .00 .00 500.00 0
122,000.00 .00 123,470.33 (1,470.33) 101
1,100.00 .00 .00 1,100.00 0
13,800.00 3,839.20 11,161.04 2,638.96 81
100.00 .00 .00 100.00 0
9,320.00 .00 9,269.97 50.03 99
$151,611.00 $3,839.20 $146,106.61 $5,504.39 96%
63215 VWCC ‐ Dual Enrollment Reimb
63230 Driver Education Fees
63235 AP Exam Fees
63203 Tuition – Non Resident INS
63205 Tuition ‐ Adult Education
63210 Tuition ‐ Summer School
Level 9 ‐ District Wide
Program 720 ‐ Intra Agency Fund
63000 Revenue For Encumbrances
63005 Transfer From General Fund
Function 00 ‐ Revenue Totals
Locations 110 ‐ Central Instruction Totals
Locations 170 ‐ Non‐Departmental
Function 67 ‐ Debt Service & Fund Transfers
Sub‐Function 67 ‐ Debt Service & Transfers
63601 Insurance Adj/Refunds/Rebates
Program 000 ‐ General Revenue Totals
Level 9 ‐ District Wide Totals
Sub‐Function 00 ‐ Revenues Totals
63245 Technology Use Fees
63598 Facilities Rental
63599 Broadband Lease
Program 110 ‐ Regular Instruction
71167 Compensation‐Kindergarten Registration
72100 FICA
EXPENSE
Locations 110 ‐ Central Instruction
Function 61 ‐ Instruction
Sub‐Function 10 ‐ Classroom Instruction
Level 2 ‐ Elementary
Level 9 ‐ District Wide Totals
Sub‐Function 67 ‐ Debt Service & Transfers Totals
Function 67 ‐ Debt Service & Fund Transfers Totals
Locations 170 ‐ Non‐Departmental Totals
REVENUE TOTALS
63006 Transfer From General Fund‐Meals Tax
63010 Appropriated from Fund Balance
Program 720 ‐ Intra Agency Fund Totals
76370 Reading Intervention
Program 110 ‐ Regular Instruction Totals
Program 111 ‐ Remedial‐School Day
76210 Character Education
76250 Enrichment
76265 Family Life
73285 Strings Program
76070 Parent Involvement
76130 Textbooks
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
9,152.00 .00 .00 9,152.00 0
701.00 .00 .00 701.00 0
$9,853.00 $0.00 $0.00 $9,853.00 0%
400.00 .00 17.00 383.00 4
50.00 .00 1.30 48.70 3
21,420.00 .00 21,756.20 (336.20) 102
550.00 .00 .00 550.00 0
10,227.00 9,726.13 9,835.83 391.17 96
$32,647.00 $9,726.13 $31,610.33 $1,036.67 97%
97,714.00 .00 35,458.09 62,255.91 36
6,475.00 .00 1,079.24 5,395.76 17
.00 .00 12.52 (12.52) +++
.00 .00 3,096.00 (3,096.00)3,096.00 +++ From contingency account for bonuses
4,146.00 .00 2,970.76 1,175.24 72
7,930.00 .00 4,259.46 3,670.54 54
639.00 .00 343.44 295.56 54
.00 .00 61.02 (61.02) +++
577.00 .00 310.08 266.92 54
19,000.00 .00 13,122.50 5,877.50 69
2,750.00 249.55 2,732.95 17.05 99
144,800.00 .00 98,015.35 46,784.65 68
500.00 .00 .00 500.00 0
12,350.00 27.03 8,093.16 4,256.84 66
5,000.00 .00 815.72 4,184.28 16
3,000.00 .00 .00 3,000.00 0
$304,881.00 $276.58 $170,370.29 $134,510.71 56%
.00 .00 .00 .00 +++
$0.00 $0.00 $0.00 $0.00 +++
.00 .00 190.00 (190.00) +++
.00 .00 14.54 (14.54) +++
$0.00 $0.00 $204.54 ($204.54) +++
60,245.00 .00 40,163.36 20,081.64 67
.00 .00 1,393.20 (1,393.20)1,394.00 +++ From contingency account for bonuses
4,609.00 .00 2,791.71 1,817.29 61
10,013.00 .00 6,007.62 4,005.38 60
8,860.00 .00 5,575.68 3,284.32 63
807.00 .00 484.32 322.68 60
729.00 .00 437.40 291.60 60
5,600.00 .00 5,238.79 361.21 94
$90,863.00 $0.00 $62,092.08 $28,770.92 68%
$589,855.00 $13,841.91 $410,383.85 $179,471.15 70%
71120 Compensation‐Instructional Salaries
76455 Testing Materials‐Assessment
Program 115 ‐ Testing Totals
Program 120 ‐ Special Education
71146 Compensation ‐ ELL
72100 FICA
73205 Software Licensing Fees
73225 Professional Development ‐ Conferences
72100 FICA
Program 111 ‐ Remedial‐School Day Totals
Program 115 ‐ Testing
71120 Compensation‐Instructional Salaries
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
73010 Autism Support Services
72100 FICA
72220 VRS Hybrid Pension Contribution
72400 VRS Group Life Insurance
71153 Compensation‐Instructional Asst ELL
71200 Compensation‐OT
71665 Bonus Payments To Teachers
Program 120 ‐ Special Education Totals
Program 127 ‐ Regional Sp Ed Program
73297 Tuition ‐ Regional Sp Ed Program
Program 127 ‐ Regional Sp Ed Program Totals
76431 Special Ed ‐ General
76438 Supplies ‐ EL
76455 Testing Materials‐Assessment
73037 Contractual Services ‐ Other
73275 Therapeutic Services ‐Sp Ed
75529 Travel‐Itinerant
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
Program 128 ‐ Risk Reduction Totals
Program 140 ‐ Gifted
71120 Compensation‐Instructional Salaries
71665 Bonus Payments To Teachers
Program 128 ‐ Risk Reduction
71120 Compensation‐Instructional Salaries
72100 FICA
Program 140 ‐ Gifted Totals
Level 2 ‐ Elementary Totals
Level 3 ‐ Secondary
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
76280 Gifted
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
8,330.00 5,404.00 8,692.00 (362.00) 104
2,500.00 .00 .00 2,500.00 0
44,000.00 .00 18,960.00 25,040.00 43
160,000.00 .00 78,695.93 81,304.07 49
800.00 .00 .00 800.00 0
25,000.00 .00 .00 25,000.00 0
250.00 .00 .00 250.00 0
111,411.00 .00 95,253.91 16,157.09 85
100.00 100.00 100.00 .00 100
$352,391.00 $5,504.00 $201,701.84 $150,689.16 57%
2,684.00 .00 .00 2,684.00 0
205.00 .00 .00 205.00 0
6,399.00 .00 20.00 6,379.00 0
$9,288.00 $0.00 $20.00 $9,268.00 0%
3,500.00 .00 267.75 3,232.25 8
268.00 .00 20.49 247.51 8
17,565.00 .00 17,262.15 302.85 98
1,000.00 .00 .00 1,000.00 0
5,093.00 .00 3,310.72 1,782.28 65
$27,426.00 $0.00 $20,861.11 $6,564.89 76%
36,250.00 .00 15,059.28 21,190.72 42
18,488.00 .00 11,717.50 6,770.50 63
.00 .00 774.00 (774.00)774.00 +++ From contingency account for bonuses
1,415.00 .00 2,109.15 (694.15) 149
.00 .00 2,502.85 (2,502.85) +++
.00 .00 201.80 (201.80) +++
.00 .00 182.25 (182.25) +++
5,000.00 .00 450.00 4,550.00 9
41,702.00 .00 22,750.02 18,951.98 55
7,600.00 .00 .00 7,600.00 0
1,200.00 .00 377.80 822.20 31
1,250.00 22.42 353.53 896.47 28
$112,905.00 $22.42 $56,478.18 $56,426.82 50%
47,213.00 .00 31,475.36 15,737.64 67
22,584.00 .00 15,032.36 7,551.64 67
5,339.00 .00 3,503.02 1,835.98 66
11,600.00 .00 2,252.10 9,347.90 19
.00 .00 4,708.08 (4,708.08) +++
9,943.00 .00 8,744.56 1,198.44 88
935.00 .00 561.18 373.82 60
.00 .00 67.44 (67.44) +++
845.00 .00 506.76 338.24 60
73037 Contractual Services ‐ Other
73050 Drivers Education Services
73295 Tuition VWCC
Program 110 ‐ Regular Instruction
73018 Career ‐ Tech Testing
73037 Contractual Services ‐ Other
Program 111 ‐ Remedial‐School Day Totals
Program 115 ‐ Testing
71120 Compensation‐Instructional Salaries
Program 111 ‐ Remedial‐School Day
71120 Compensation‐Instructional Salaries
72100 FICA
76130 Textbooks
76250 Enrichment
Program 110 ‐ Regular Instruction Totals
76035 CPR/AED Recertification
76042 Distinguished Scholars
76070 Parent Involvement
71146 Compensation ‐ ELL
71665 Bonus Payments To Teachers
72100 FICA
76455 Testing Materials‐Assessment
Program 115 ‐ Testing Totals
Program 120 ‐ Special Education
71110 Compensation‐Administrative
72100 FICA
73205 Software Licensing Fees
73225 Professional Development ‐ Conferences
Program 121 ‐ Alternative Education
71120 Compensation‐Instructional Salaries
71151 Compensation‐Instructional Asst
76431 Special Ed ‐ General
76438 Supplies ‐ EL
Program 120 ‐ Special Education Totals
73010 Autism Support Services
73275 Therapeutic Services ‐Sp Ed
73810 Tuition ‐ Other Entities In‐State
72210 VRS Pension Contribution
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
72750 VRS Retiree Health Care Credit
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
$98,459.00 $0.00 $66,850.86 $31,608.14 68%
17,363.00 .00 11,452.78 5,910.22 66
.00 .00 4,644.00 (4,644.00)4,644.00 +++ From contingency account for bonuses
1,328.00 .00 962.67 365.33 72
2,886.00 .00 .00 2,886.00 0
.00 .00 1,731.48 (1,731.48) +++
6,960.00 .00 4,773.00 2,187.00 69
233.00 .00 139.62 93.38 60
.00 .00 24.78 (24.78) +++
210.00 .00 126.06 83.94 60
$28,980.00 $0.00 $23,854.39 $5,125.61 82%
23,143.00 .00 76.00 23,067.00 0
2,306.00 .00 5.81 2,300.19 0
38,600.00 4,349.00 12,386.00 26,214.00 32
500.00 .00 .00 500.00 0
18,196.00 .00 5,300.31 12,895.69 29
$82,745.00 $4,349.00 $17,768.12 $64,976.88 21%
20,082.00 .00 13,387.76 6,694.24 67
.00 .00 464.40 (464.40)465.00 +++ From contingency account for bonuses
1,536.00 .00 930.55 605.45 61
3,338.00 .00 2,002.56 1,335.44 60
5,360.00 .00 1,858.56 3,501.44 35
269.00 .00 161.46 107.54 60
243.00 .00 145.80 97.20 60
63,220.00 .00 25,932.50 37,287.50 41
1,500.00 .00 67.89 1,432.11 5
$95,548.00 $0.00 $44,951.48 $50,596.52 47%
$807,742.00 $9,875.42 $432,485.98 $375,256.02 54%
1,000.00 .00 .00 1,000.00 0
250.00 .00 .00 250.00 0
62,515.00 .00 67,871.21 (5,356.21) 109
2,400.00 390.97 1,422.22 977.78 59
100.00 .00 .00 100.00 0
3,945.00 .00 3,857.92 87.08 98
$70,210.00 $390.97 $73,151.35 ($2,941.35) 104%
2,684.00 .00 .00 2,684.00 0
206.00 .00 .00 206.00 0
$2,890.00 $0.00 $0.00 $2,890.00 0%
2,000.00 .00 .00 2,000.00 0
153.00 .00 .00 153.00 0
Program 121 ‐ Alternative Education Totals
Program 122 ‐ Dropout Prevention
71120 Compensation‐Instructional Salaries
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
Program 122 ‐ Dropout Prevention Totals
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
Program 128 ‐ Risk Reduction Totals
Program 140 ‐ Gifted
71120 Compensation‐Instructional Salaries
71665 Bonus Payments To Teachers
73037 Contractual Services ‐ Other
75529 Travel‐Itinerant
76435 Supplies ‐ Instructional
Program 128 ‐ Risk Reduction
71120 Compensation‐Instructional Salaries
72100 FICA
Program 110 ‐ Regular Instruction
73255 Professional Development
76070 Parent Involvement
76280 Gifted
Program 140 ‐ Gifted Totals
Level 3 ‐ Secondary Totals
Level 4 ‐ Middle
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
73300 Tuition‐Gov School
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72100 FICA
Program 111 ‐ Remedial‐School Day Totals
Program 115 ‐ Testing
71120 Compensation‐Instructional Salaries
76345 Mathematics
Program 110 ‐ Regular Instruction Totals
Program 111 ‐ Remedial‐School Day
71120 Compensation‐Instructional Salaries
76130 Textbooks
76250 Enrichment
76265 Family Life
72100 FICA
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 5 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
23,918.00 .00 23,918.00 .00 100
1,000.00 .00 .00 1,000.00 0
3,720.00 61.45 70.08 3,649.92 2
$30,791.00 $61.45 $23,988.08 $6,802.92 78%
16,600.00 .00 9,891.25 6,708.75 60
1,270.00 .00 756.68 513.32 60
.00 .00 407.29 (407.29) +++
2,000.00 .00 575.00 1,425.00 29
41,005.00 .00 23,338.95 17,666.05 57
1,200.00 .00 377.04 822.96 31
1,250.00 30.00 899.27 350.73 72
$63,325.00 $30.00 $36,245.48 $27,079.52 57%
53,551.00 .00 35,700.80 17,850.20 67
.00 .00 1,238.40 (1,238.40)1,239.00 +++ From contingency account for bonuses
4,097.00 .00 2,481.45 1,615.55 61
8,900.00 .00 5,340.12 3,559.88 60
7,860.00 .00 4,956.24 2,903.76 63
718.00 .00 430.56 287.44 60
648.00 .00 388.74 259.26 60
2,000.00 2,189.00 2,844.28 (844.28) 142
$77,774.00 $2,189.00 $53,380.59 $24,393.41 69%
$244,990.00 $2,671.42 $186,765.50 $58,224.50 76%
3,200.00 .00 .00 3,200.00 0
48,065.00 .00 39,934.96 8,130.04 83
3,922.00 .00 3,055.11 866.89 78
800.00 .00 136.73 663.27 17
$55,987.00 $0.00 $43,126.80 $12,860.20 77%
63,334.00 .00 24,575.85 38,758.15 39
3,315.00 .00 1,880.06 1,434.94 57
2,100.00 .00 240.00 1,860.00 11
250.00 .00 .00 250.00 0
$68,999.00 $0.00 $26,695.91 $42,303.09 39%
$124,986.00 $0.00 $69,822.71 $55,163.29 56%
1,200.00 .00 2.75 1,197.25 0
92.00 .00 .24 91.76 0
.00 .00 800.99 (800.99) +++
$1,292.00 $0.00 $803.98 $488.02 62%
$1,292.00 $0.00 $803.98 $488.02 62%
$1,768,865.00 $26,388.75 $1,100,262.02 $668,602.98 62%
72100 FICA
72600 Unemployment Compensation
73010 Autism Support Services
76455 Testing Materials‐Assessment
Program 115 ‐ Testing Totals
Program 120 ‐ Special Education
71146 Compensation ‐ ELL
73205 Software Licensing Fees
73225 Professional Development ‐ Conferences
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
Program 120 ‐ Special Education Totals
Program 140 ‐ Gifted
71120 Compensation‐Instructional Salaries
71665 Bonus Payments To Teachers
73275 Therapeutic Services ‐Sp Ed
76431 Special Ed ‐ General
76438 Supplies ‐ EL
71120 Compensation‐Instructional Salaries
72100 FICA
76435 Supplies ‐ Instructional
Program 140 ‐ Gifted Totals
Level 4 ‐ Middle Totals
Level 6 ‐ Summer
Program 112 ‐ Remedial‐Summer
71110 Compensation‐Administrative
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
76280 Gifted
72100 FICA
72600 Unemployment Compensation
Program 170 ‐ Adult Totals
Level 6 ‐ Summer Totals
Level 7 ‐ Adult
Program 170 ‐ Adult
71120 Compensation‐Instructional Salaries
73303 Y Fit Purchased Services
76435 Supplies ‐ Instructional
Program 160 ‐ Summer Totals
Program 112 ‐ Remedial‐Summer Totals
Program 160 ‐ Summer
71196 Compensation ‐ Summer School Teacher
72100 FICA
Level 7 ‐ Adult Totals
Sub‐Function 10 ‐ Classroom Instruction Totals
Sub‐Function 21 ‐ Student Guidance
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 6 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
250.00 .00 .00 250.00 0
$250.00 $0.00 $0.00 $250.00 0%
$250.00 $0.00 $0.00 $250.00 0%
175.00 .00 140.40 34.60 80
$175.00 $0.00 $140.40 $34.60 80%
$175.00 $0.00 $140.40 $34.60 80%
175.00 .00 .00 175.00 0
$175.00 $0.00 $0.00 $175.00 0%
$175.00 $0.00 $0.00 $175.00 0%
$600.00 $0.00 $140.40 $459.60 23%
26,395.00 .00 17,596.32 8,798.68 67
.00 .00 928.80 (928.80)929.00 +++ From contingency account for bonuses
2,019.00 .00 1,422.51 596.49 70
4,387.00 .00 2,924.48 1,462.52 67
354.00 .00 235.84 118.16 67
319.00 .00 212.88 106.12 67
$33,474.00 $0.00 $23,320.83 $10,153.17 70%
17,596.00 .00 11,730.88 5,865.12 67
.00 .00 619.20 (619.20)620.00 +++ From contingency account for bonuses
1,346.00 .00 948.30 397.70 70
2,924.00 .00 1,949.68 974.32 67
236.00 .00 157.20 78.80 67
213.00 .00 141.92 71.08 67
$22,315.00 $0.00 $15,547.18 $6,767.82 70%
3,338.00 .00 2,412.16 925.84 72
.00 .00 387.00 (387.00)387.00 +++ From contingency account for bonuses
255.00 .00 211.67 43.33 83
.00 .00 55.07 (55.07) +++
.00 .00 123.66 (123.66) +++
.00 .00 4.44 (4.44) +++
.00 .00 .79 (.79) +++
.00 .00 4.01 (4.01) +++
500.00 .00 .00 500.00 0
$4,093.00 $0.00 $3,198.80 $894.20 78%
$59,882.00 $0.00 $42,066.81 $17,815.19 70%
Level 4 ‐ Middle
Program 110 ‐ Regular Instruction
76285 Guidance
Program 110 ‐ Regular Instruction Totals
Program 110 ‐ Regular Instruction
76285 Guidance
Program 110 ‐ Regular Instruction Totals
Level 3 ‐ Secondary Totals
76285 Guidance
Program 110 ‐ Regular Instruction Totals
Level 2 ‐ Elementary Totals
Level 3 ‐ Secondary
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
72210 VRS Pension Contribution
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
71120 Compensation‐Instructional Salaries
71665 Bonus Payments To Teachers
72100 FICA
Level 4 ‐ Middle Totals
Sub‐Function 21 ‐ Student Guidance Totals
Sub‐Function 22 ‐ Student Social Worker
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
72750 VRS Retiree Health Care Credit
Program 120 ‐ Special Education Totals
Program 125 ‐ Parent Resource Center
71145 Compensation ‐ Parent Resource Ctr
72100 FICA
72210 VRS Pension Contribution
72400 VRS Group Life Insurance
Program 110 ‐ Regular Instruction Totals
Program 120 ‐ Special Education
71120 Compensation‐Instructional Salaries
71665 Bonus Payments To Teachers
72750 VRS Retiree Health Care Credit
76435 Supplies ‐ Instructional
Program 125 ‐ Parent Resource Center Totals
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
71665 Bonus Payments To Teachers
72100 FICA
72220 VRS Hybrid Pension Contribution
Level 2 ‐ Elementary Totals
Level 3 ‐ Secondary
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 7 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
26,395.00 .00 17,596.32 8,798.68 67
2,019.00 .00 1,351.44 667.56 67
4,387.00 .00 2,924.48 1,462.52 67
354.00 .00 235.84 118.16 67
319.00 .00 212.88 106.12 67
$33,474.00 $0.00 $22,320.96 $11,153.04 67%
17,596.00 .00 11,730.88 5,865.12 67
1,346.00 .00 900.98 445.02 67
2,924.00 .00 1,949.68 974.32 67
236.00 .00 157.12 78.88 67
213.00 .00 142.00 71.00 67
$22,315.00 $0.00 $14,880.66 $7,434.34 67%
3,338.00 .00 2,452.22 885.78 73
.00 .00 387.00 (387.00)387.00 +++ From contingency account for bonuses
255.00 .00 214.72 40.28 84
.00 .00 55.07 (55.07) +++
.00 .00 123.66 (123.66) +++
.00 .00 4.44 (4.44) +++
.00 .00 .79 (.79) +++
.00 .00 4.01 (4.01) +++
$3,593.00 $0.00 $3,241.91 $351.09 90%
$59,382.00 $0.00 $40,443.53 $18,938.47 68%
$119,264.00 $0.00 $82,510.34 $36,753.66 69%
3,420.00 .00 .00 3,420.00 0
262.00 .00 .00 262.00 0
$3,682.00 $0.00 $0.00 $3,682.00 0%
$3,682.00 $0.00 $0.00 $3,682.00 0%
30,940.00 .00 .00 30,940.00 0
2,367.00 .00 .00 2,367.00 0
$33,307.00 $0.00 $0.00 $33,307.00 0%
$33,307.00 $0.00 $0.00 $33,307.00 0%
6,840.00 .00 1,900.00 4,940.00 28
523.00 .00 145.36 377.64 28
$7,363.00 $0.00 $2,045.36 $5,317.64 28%
$7,363.00 $0.00 $2,045.36 $5,317.64 28%
$44,352.00 $0.00 $2,045.36 $42,306.64 5%
72750 VRS Retiree Health Care Credit
Program 110 ‐ Regular Instruction Totals
Program 120 ‐ Special Education
71120 Compensation‐Instructional Salaries
72100 FICA
72210 VRS Pension Contribution
72400 VRS Group Life Insurance
Program 110 ‐ Regular Instruction
71120 Compensation‐Instructional Salaries
71665 Bonus Payments To Teachers
72100 FICA
72220 VRS Hybrid Pension Contribution
72750 VRS Retiree Health Care Credit
Program 120 ‐ Special Education Totals
Program 125 ‐ Parent Resource Center
71145 Compensation ‐ Parent Resource Ctr
72100 FICA
72210 VRS Pension Contribution
72400 VRS Group Life Insurance
72100 FICA
Program 124 ‐ Homebound Totals
Level 2 ‐ Elementary Totals
Level 3 ‐ Secondary
Sub‐Function 23 ‐ Student‐ Homebound
Level 2 ‐ Elementary
Program 124 ‐ Homebound
71120 Compensation‐Instructional Salaries
72750 VRS Retiree Health Care Credit
Program 125 ‐ Parent Resource Center Totals
Level 3 ‐ Secondary Totals
Sub‐Function 22 ‐ Student Social Worker Totals
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
Sub‐Function 31 ‐ Instr. Sup. ‐ Improve. of Instr.
72100 FICA
Program 124 ‐ Homebound Totals
Level 4 ‐ Middle Totals
Sub‐Function 23 ‐ Student‐ Homebound Totals
Program 124 ‐ Homebound Totals
Level 3 ‐ Secondary Totals
Level 4 ‐ Middle
Program 124 ‐ Homebound
71120 Compensation‐Instructional Salaries
Program 124 ‐ Homebound
71120 Compensation‐Instructional Salaries
72100 FICA
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 8 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
114,773.00 .00 76,515.36 38,257.64 67
4,500.00 .00 5,087.25 (587.25) 113
35,561.00 .00 23,719.86 11,841.14 67
100.00 .00 .00 100.00 0
1,200.00 .00 800.00 400.00 67
.00 .00 1,548.00 (1,548.00)1,548.00 +++ From contingency account for bonuses
11,944.00 .00 8,209.69 3,734.31 69
24,986.00 .00 16,656.96 8,329.04 67
22,266.00 .00 4,681.64 17,584.36 21
2,014.00 .00 1,342.96 671.04 67
4,000.00 .00 .00 4,000.00 0
1,819.00 .00 1,212.72 606.28 67
3,294.00 .00 .00 3,294.00 0
3,665.00 .00 1,491.00 2,174.00 41
11,034.00 52.09 583.78 10,450.22 5
.00 .00 597.81 (597.81) +++
1,520.00 425.00 545.00 975.00 36
1,750.00 .00 .00 1,750.00 0
2,000.00 919.55 1,910.00 90.00 96
$246,426.00 $1,396.64 $144,902.03 $101,523.97 59%
56,256.00 .00 37,504.00 18,752.00 67
61,498.00 .00 41,305.63 20,192.37 67
50.00 .00 .00 50.00 0
1,200.00 .00 800.00 400.00 67
.00 .00 5,418.00 (5,418.00)5,418.00 +++ From contingency account for bonuses
9,104.00 .00 6,177.49 2,926.51 68
19,571.00 .00 10,325.68 9,245.32 53
.00 .00 2,770.48 (2,770.48) +++
14,915.00 .00 14,548.90 366.10 98
1,578.00 .00 1,055.87 522.13 67
.00 .00 39.68 (39.68) +++
1,425.00 .00 953.48 471.52 67
1,955.00 .00 70.00 1,885.00 4
1,372.00 .00 300.00 1,072.00 22
8,000.00 .00 1,966.96 6,033.04 25
$176,924.00 $0.00 $123,236.17 $53,687.83 70%
870.00 .00 .00 870.00 0
$870.00 $0.00 $0.00 $870.00 0%
$424,220.00 $1,396.64 $268,138.20 $156,081.80 63%
117,080.00 .00 78,053.36 39,026.64 67
26,000.00 .00 44.90 25,955.10 0
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
71110 Compensation‐Administrative
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71625 Compensation‐Travel Allowance
71665 Bonus Payments To Teachers
72100 FICA
71120 Compensation‐Instructional Salaries
71150 Compensation‐Clerical
71200 Compensation‐OT
75515 Travel‐Director of Elem Inst
75529 Travel‐Itinerant
76248 Early Reading Intervention
73115 Printing Services
73245 Professional Development ‐ Tuition Assistance
75201 Postage‐Student Mailings
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
73030 Conferences‐Student Services
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
71200 Compensation‐OT
71625 Compensation‐Travel Allowance
71665 Bonus Payments To Teachers
Program 110 ‐ Regular Instruction Totals
Program 120 ‐ Special Education
71110 Compensation‐Administrative
71150 Compensation‐Clerical
76465 Testing Materials‐Other
Program 120 ‐ Special Education Totals
Program 140 ‐ Gifted
73230 Professional Development ‐ Gifted
72750 VRS Retiree Health Care Credit
73225 Professional Development ‐ Conferences
75508 Travel ‐ Director of Student Services
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
71120 Compensation‐Instructional Salaries
Program 140 ‐ Gifted Totals
Level 2 ‐ Elementary Totals
Level 3 ‐ Secondary
Program 110 ‐ Regular Instruction
71110 Compensation‐Administrative
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 9 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
47,598.00 .00 31,731.84 15,866.16 67
50.00 .00 .00 50.00 0
1,200.00 .00 800.00 400.00 67
.00 .00 4,644.00 (4,644.00)4,644.00 +++ From contingency account for bonuses
14,682.00 .00 8,486.33 6,195.67 58
27,369.00 .00 18,246.32 9,122.68 67
19,886.00 .00 10,301.36 9,584.64 52
2,207.00 .00 1,471.12 735.88 67
1,993.00 .00 1,328.40 664.60 67
3,103.00 .00 .00 3,103.00 0
3,665.00 137.99 3,206.99 458.01 88
3,033.00 747.00 1,034.88 1,998.12 34
720.00 536.00 750.00 (30.00) 104
$268,586.00 $1,420.99 $160,099.50 $108,486.50 60%
56,256.00 .00 37,504.00 18,752.00 67
61,498.00 .00 40,715.47 20,782.53 66
50.00 .00 .00 50.00 0
.00 .00 3,096.00 (3,096.00)3,096.00 +++ From contingency account for bonuses
9,012.00 .00 5,893.20 3,118.80 65
19,571.00 .00 10,227.68 9,343.32 52
.00 .00 2,770.32 (2,770.32) +++
14,914.00 .00 14,548.84 365.16 98
1,578.00 .00 1,047.97 530.03 66
.00 .00 39.68 (39.68) +++
1,425.00 .00 946.20 478.80 66
807.00 .00 378.00 429.00 47
1,750.00 10.92 243.43 1,506.57 14
2,000.00 .00 156.46 1,843.54 8
$168,861.00 $10.92 $117,567.25 $51,293.75 70%
440.00 .00 .00 440.00 0
$440.00 $0.00 $0.00 $440.00 0%
$437,887.00 $1,431.91 $277,666.75 $160,220.25 63%
42,782.00 .00 28,521.04 14,260.96 67
3,000.00 .00 .00 3,000.00 0
.00 .00 774.00 (774.00)774.00 +++ From contingency account for bonuses
3,502.00 .00 2,001.48 1,500.52 57
7,110.00 .00 4,740.24 2,369.76 67
9,943.00 .00 2,946.02 6,996.98 30
573.00 .00 382.24 190.76 67
518.00 .00 345.12 172.88 67
3,293.00 .00 .00 3,293.00 0
.00 162.50 314.50 (314.50) +++
3,033.00 42.07 217.50 2,815.50 7
71625 Compensation‐Travel Allowance
71665 Bonus Payments To Teachers
72100 FICA
71150 Compensation‐Clerical
71200 Compensation‐OT
73245 Professional Development ‐ Tuition Assistance
75519 Travel‐Director of Sec Inst
Program 110 ‐ Regular Instruction Totals
72750 VRS Retiree Health Care Credit
73030 Conferences‐Student Services
73115 Printing Services
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
71200 Compensation‐OT
71665 Bonus Payments To Teachers
72100 FICA
Program 120 ‐ Special Education
71110 Compensation‐Administrative
71150 Compensation‐Clerical
Program 120 ‐ Special Education Totals
Program 140 ‐ Gifted
73230 Professional Development ‐ Gifted
Program 140 ‐ Gifted Totals
73225 Professional Development ‐ Conferences
75529 Travel‐Itinerant
76465 Testing Materials‐Other
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71120 Compensation‐Instructional Salaries
71665 Bonus Payments To Teachers
72100 FICA
Level 3 ‐ Secondary Totals
Level 4 ‐ Middle
Program 110 ‐ Regular Instruction
71110 Compensation‐Administrative
73245 Professional Development ‐ Tuition Assistance
72750 VRS Retiree Health Care Credit
73030 Conferences‐Student Services
73115 Printing Services
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 10 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
1,100.00 .00 .00 1,100.00 0
750.00 .00 .00 750.00 0
$75,604.00 $204.57 $40,242.14 $35,361.86 53%
1,500.00 .00 .00 1,500.00 0
807.00 .00 125.00 682.00 15
2,000.00 .00 747.01 1,252.99 37
$4,307.00 $0.00 $872.01 $3,434.99 20%
1,290.00 .00 .00 1,290.00 0
$1,290.00 $0.00 $0.00 $1,290.00 0%
$81,201.00 $204.57 $41,114.15 $40,086.85 51%
6,701.00 .00 6,173.81 527.19 92
513.00 .00 472.29 40.71 92
$7,214.00 $0.00 $6,646.10 $567.90 92%
$7,214.00 $0.00 $6,646.10 $567.90 92%
$950,522.00 $3,033.12 $593,565.20 $356,956.80 62%
$2,883,603.00 $29,421.87 $1,778,523.32 $1,105,079.68 62%
440,904.00 .00 289,619.34 151,284.66 66
750.00 .00 365.67 384.33 49
1,200.00 .00 800.00 400.00 67
.00 .00 10,836.00 (10,836.00)10,836.00 +++ From contingency account for bonuses
33,878.00 .00 21,609.54 12,268.46 64
73,278.00 .00 44,063.04 29,214.96 60
.00 .00 4,279.56 (4,279.56) +++
39,772.00 .00 32,103.56 7,668.44 81
5,908.00 .00 3,897.62 2,010.38 66
.00 .00 61.30 (61.30) +++
5,335.00 .00 3,519.48 1,815.52 66
.00 .00 623.42 (623.42) +++
212,830.00 6,019.95 123,919.52 88,910.48 58
5,440.00 175.00 2,650.00 2,790.00 49
500.00 52.67 621.09 (121.09) 124
70,750.00 .00 66,914.99 3,835.01 95
1,850.00 .00 1,943.41 (93.41) 105
53,172.00 5,571.34 9,614.58 43,557.42 18
$945,567.00 $11,818.96 $617,442.12 $328,124.88 65%
$945,567.00 $11,818.96 $617,442.12 $328,124.88 65%
$945,567.00 $11,818.96 $617,442.12 $328,124.88 65%
Program 110 ‐ Regular Instruction Totals
Program 120 ‐ Special Education
73075 Legal Notices‐Special Education
73225 Professional Development ‐ Conferences
75201 Postage‐Student Mailings
76045 Furniture and Equip <$5,000
Function 61 ‐ Instruction Totals
Function 68 ‐ Technology
Sub‐Function 21 ‐ Student Guidance
Level 9 ‐ District Wide
Program 800 ‐ Technology
72100 FICA
Program 170 ‐ Adult Totals
Level 7 ‐ Adult Totals
Sub‐Function 31 ‐ Instr. Sup. ‐ Improve. of Instr. Totals
Program 140 ‐ Gifted Totals
Level 4 ‐ Middle Totals
Level 7 ‐ Adult
Program 170 ‐ Adult
71522 Compensation‐REWIP Retirees
76465 Testing Materials‐Other
Program 120 ‐ Special Education Totals
Program 140 ‐ Gifted
73230 Professional Development ‐ Gifted
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
71141 Compensation‐Technical Support
71200 Compensation‐OT
71625 Compensation‐Travel Allowance
76515 Software‐Instructional
76535 Network Software
76545 Technology Repair and Replace
73205 Software Licensing Fees
73225 Professional Development ‐ Conferences
75529 Travel‐Itinerant
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
72800 Termination Pay for Vac/Sick Leave
Program 800 ‐ Technology Totals
Level 9 ‐ District Wide Totals
Sub‐Function 21 ‐ Student Guidance Totals
Sub‐Function 50 ‐ Pupil Transportation (Other)
Level 9 ‐ District Wide
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 11 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
9,200.00 .00 11,856.00 (2,656.00) 129
$9,200.00 $0.00 $11,856.00 ($2,656.00) 129%
$9,200.00 $0.00 $11,856.00 ($2,656.00) 129%
$9,200.00 $0.00 $11,856.00 ($2,656.00) 129%
$954,767.00 $11,818.96 $629,298.12 $325,468.88 66%
$3,838,370.00 $41,240.83 $2,407,821.44 $1,430,548.56 63%
3,724,906.00 .00 2,329,932.30 1,394,973.70 63
58,289.00 .00 38,579.88 19,709.12 66
9,045.00 .00 641.25 8,403.75 7
14,710.00 .00 5,474.18 9,235.82 37
95,087.00 .00 40,424.98 54,662.02 43
72,892.00 .00 11,197.94 61,694.06 15
.00 .00 22.50 (22.50) +++
27,500.00 .00 46,500.00 (19,000.00)32,500.00 169 To match revenue rec'd
.00 .00 99,954.36 (99,954.36)99,955.00 +++ From contingency account for bonuses
312,544.00 .00 186,913.93 125,630.07 10,084.00 60 From contingency account for bonuses
598,119.00 .00 267,441.28 330,677.72 45
.00 .00 84,703.48 (84,703.48) +++
570,764.00 .00 284,956.18 285,807.82 50
49,970.00 .00 28,392.00 21,578.00 57
.00 .00 1,213.02 (1,213.02) +++
.00 .00 5,391.36 (5,391.36) +++
25,000.00 .00 .00 25,000.00 0
45,774.00 .00 25,637.44 20,136.56 56
3,645.00 .00 3,384.12 260.88 93
300.00 .00 .00 300.00 0
2,153.00 1,304.83 2,152.94 .06 100
1,502.00 .00 1,501.70 .30 100
1,000.00 .00 1,134.00 (134.00) 113
.00 200.00 200.00 (200.00) +++
90,272.00 5,226.89 55,196.81 35,075.19 61
6,000.00 .00 1,886.30 4,113.70 31
81,811.00 .00 25,779.07 56,031.93 32
1,773.00 .00 1,773.20 (.20) 100
1,545.00 .00 1,544.96 .04 100
2,664.00 171.08 2,663.37 .63 100
1,200.00 228.97 1,199.33 .67 100
5,917.00 93.42 3,039.80 2,877.20 51
3,784.00 .00 3,774.31 9.69 100
11,808.00 .00 11,807.13 .87 100
8,975.00 3,875.13 8,472.94 502.06 94
Sub‐Function 10 ‐ Classroom Instruction
Level 3 ‐ Secondary
Program 110 ‐ Regular Instruction
71120 Compensation‐Instructional Salaries
Sub‐Function 50 ‐ Pupil Transportation (Other) Totals
Function 68 ‐ Technology Totals
Locations 110 ‐ Central Instruction Totals
Locations 111 ‐ Salem High School
Function 61 ‐ Instruction
Program 800 ‐ Technology
76041 Technology ‐ Software/Online Content
Program 800 ‐ Technology Totals
Level 9 ‐ District Wide Totals
71650 Compensation‐NBC Teacher Bonus
71665 Bonus Payments To Teachers
72100 FICA
71520 Compensation‐Substitutes
71522 Compensation‐REWIP Retirees
71620 Compensation‐Extracurricular Supplements
71151 Compensation‐Instructional Asst
71159 Compensation‐ Accompanist
71182 Compensation‐Band Assistants
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
73126 Repair & Maint ‐ Athletic Equipment
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72600 Unemployment Compensation
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
76020 Athletic Training
76045 Furniture and Equip <$5,000
76075 Registration Guide
73256 Professional Development ‐ Athletic Training
75527 Travel ‐Student Competition
76015 Allotment
73155 Repair/Maint ‐ Piano
73170 Repair/Maint ‐ Tech Ed
73255 Professional Development
76170 Band
76160 Auto Body
76165 Auto Service Tech
76167 Career & Tech Ed ‐ STATE
76136 Fine Arts
76137 Ceramics
76138 Graphic Arts
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 12 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
1,702.00 .00 1,702.21 (.21) 100
522.00 337.80 521.60 .40 100
1,215.00 .00 58.15 1,156.85 5
3,067.00 51.73 3,043.24 23.76 99
2,724.00 110.00 1,026.32 1,697.68 38
283.00 145.81 282.18 .82 100
1,000.00 .00 851.04 148.96 85
200.00 .00 300.00 (100.00) 150
1,061.00 .00 998.35 62.65 94
4,043.00 .00 2,479.65 1,563.35 61
329.00 .00 328.70 .30 100
2,202.00 331.41 1,601.46 600.54 73
402.00 401.94 401.94 .06 100
73,836.00 15,742.00 37,835.82 36,000.18 51
324.00 .00 .00 324.00 0
542.00 60.00 451.00 91.00 83
707.00 97.37 708.90 (1.90) 100
8,470.00 3,795.06 5,383.57 3,086.43 64
278.00 .00 278.23 (.23) 100
243.00 .00 242.72 .28 100
44.00 .00 44.00 .00 100
5,753.00 .00 4,073.30 1,679.70 71
10,000.00 .00 10,000.00 .00 100
6,850.00 .00 3,800.00 3,050.00 55
4,617.00 451.77 4,942.25 (325.25) 107
$5,959,363.00 $32,625.21 $3,664,240.69 $2,295,122.31 61%
465,562.00 .00 305,495.18 160,066.82 66
75,367.00 .00 48,575.62 26,791.38 64
.00 .00 483.67 (483.67) +++
.00 .00 23,220.00 (23,220.00)23,220.00 +++ From contingency account for bonuses
41,381.00 .00 27,355.79 14,025.21 66
89,902.00 .00 15,765.70 74,136.30 18
.00 .00 36,568.52 (36,568.52) +++
73,106.00 .00 57,804.22 15,301.78 79
7,248.00 .00 4,219.50 3,028.50 58
.00 .00 523.74 (523.74) +++
6,545.00 .00 3,810.16 2,734.84 58
.00 .00 54.67 (54.67) +++
1,600.00 15.00 713.50 886.50 45
$760,711.00 $15.00 $524,590.27 $236,120.73 69%
692,208.00 .00 435,388.10 256,819.90 63
.00 .00 18,576.00 (18,576.00)18,576.00 +++ From contingency account for bonuses
48,641.00 .00 31,419.18 17,221.82 65
105,675.00 .00 51,164.76 54,510.24 48
.00 .00 14,114.10 (14,114.10) +++
76180 Black History Month
76185 Business Education
76255 English
76260 Family and Consumer Science
76270 Foreign Language
76235 Drama
76236 Diesel Program
76240 Drivers Education
76190 Career Communications
76205 Career/Tech Ed
76215 Choir
76380 Science
76385 Social Studies
76386 Spirit Club
76340 Marketing Education
76345 Mathematics
76360 Physical Education
76275 Freshman Transition
76290 Health
76295 Advanced Programs
71520 Compensation‐Substitutes
71665 Bonus Payments To Teachers
72100 FICA
Program 120 ‐ Special Education
71120 Compensation‐Instructional Salaries
71151 Compensation‐Instructional Asst
76515 Software‐Instructional
76530 Computer Supplies
Program 110 ‐ Regular Instruction Totals
76387 Student Council
76470 Welding
76483 Yearbook
72800 Termination Pay for Vac/Sick Leave
76431 Special Ed ‐ General
Program 120 ‐ Special Education Totals
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
Program 130 ‐ Vocational
71120 Compensation‐Instructional Salaries
71665 Bonus Payments To Teachers
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 13 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
83,211.00 .00 59,233.46 23,977.54 71
8,520.00 .00 5,263.26 3,256.74 62
.00 .00 202.14 (202.14) +++
7,694.00 .00 4,752.60 2,941.40 62
$945,949.00 $0.00 $620,113.60 $325,835.40 66%
111,748.00 .00 74,711.60 37,036.40 67
365,394.00 .00 164,746.93 200,647.07 45
.00 .00 2,213.64 (2,213.64)2,214.00 +++ From contingency account for bonuses
36,501.00 .00 18,315.72 18,185.28 50
18,573.00 .00 12,417.12 6,155.88 67
8,560.00 .00 8,077.24 482.76 94
1,497.00 .00 1,001.12 495.88 67
.00 .00 44.39 (44.39) +++
1,352.00 .00 904.00 448.00 67
58,997.00 7,404.89 46,179.70 12,817.30 78
$602,622.00 $7,404.89 $328,611.46 $274,010.54 55%
$8,268,645.00 $40,045.10 $5,137,556.02 $3,131,088.98 62%
$8,268,645.00 $40,045.10 $5,137,556.02 $3,131,088.98 62%
261,829.00 .00 175,409.09 86,419.91 67
34,714.00 .00 23,142.56 11,571.44 67
.00 .00 7,740.00 (7,740.00)7,740.00 +++ From contingency account for bonuses
22,686.00 .00 15,412.71 7,273.29 68
49,285.00 .00 20,788.86 28,496.14 42
.00 .00 10,275.18 (10,275.18) +++
34,470.00 .00 17,764.00 16,706.00 52
3,974.00 .00 2,504.56 1,469.44 63
.00 .00 147.18 (147.18) +++
3,588.00 .00 2,261.54 1,326.46 63
1,040.00 335.32 865.32 174.68 83
$411,586.00 $335.32 $276,311.00 $135,275.00 67%
$411,586.00 $335.32 $276,311.00 $135,275.00 67%
$411,586.00 $335.32 $276,311.00 $135,275.00 67%
103,260.00 .00 68,966.08 34,293.92 67
18,881.00 .00 12,481.69 6,399.31 66
.00 .00 61.40 (61.40) +++
.00 .00 4,000.00 (4,000.00) +++
.00 .00 3,096.00 (3,096.00)3,096.00 +++ From contingency account for bonuses
9,344.00 .00 6,001.69 3,342.31 64
20,300.00 .00 10,144.86 10,155.14 50
.00 .00 1,882.80 (1,882.80) +++
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71620 Compensation‐Extracurricular Supplements
71665 Bonus Payments To Teachers
72100 FICA
72750 VRS Retiree Health Care Credit
Program 130 ‐ Vocational Totals
Program 150 ‐ Other
71120 Compensation‐Instructional Salaries
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
Program 110 ‐ Regular Instruction
71124 Compensation‐Guidance Counselors
71150 Compensation‐Clerical
Program 150 ‐ Other Totals
Level 3 ‐ Secondary Totals
Sub‐Function 10 ‐ Classroom Instruction Totals
Sub‐Function 21 ‐ Student Guidance
Level 3 ‐ Secondary
72600 Unemployment Compensation
72750 VRS Retiree Health Care Credit
76030 Athletics/Athletic Equipment <$5,000
Program 110 ‐ Regular Instruction Totals
Level 3 ‐ Secondary Totals
Sub‐Function 21 ‐ Student Guidance Totals
Sub‐Function 32 ‐ Instr. Sup. ‐ Media Services
Level 3 ‐ Secondary
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
76285 Guidance
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
71522 Compensation‐REWIP Retirees
71650 Compensation‐NBC Teacher Bonus
71665 Bonus Payments To Teachers
Program 110 ‐ Regular Instruction
71122 Compensation‐Librarians
71152 Compensation ‐ Media Clerk
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 14 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
23,665.00 .00 14,680.56 8,984.44 62
1,637.00 .00 969.72 667.28 59
.00 .00 26.94 (26.94) +++
1,478.00 .00 875.70 602.30 59
1,260.00 8.00 44.00 1,216.00 3
2,160.00 336.84 1,972.43 187.57 91
8,992.00 1.99 8,200.98 791.02 91
5,500.00 826.36 5,499.48 .52 100
$196,477.00 $1,173.19 $138,904.33 $57,572.67 71%
$196,477.00 $1,173.19 $138,904.33 $57,572.67 71%
$196,477.00 $1,173.19 $138,904.33 $57,572.67 71%
119,433.00 .00 79,622.00 39,811.00 67
213,111.00 .00 127,526.52 85,584.48 60
152,868.00 .00 101,916.28 50,951.72 67
2,500.00 .00 21.59 2,478.41 1
.00 .00 38.36 (38.36) +++
.00 .00 13,158.00 (13,158.00)13,158.00 +++ From contingency account for bonuses
37,325.00 .00 23,685.27 13,639.73 63
80,675.00 .00 43,612.78 37,062.22 54
.00 .00 6,871.42 (6,871.42) +++
63,106.00 .00 45,956.30 17,149.70 73
6,505.00 .00 4,070.30 2,434.70 63
.00 .00 98.34 (98.34) +++
5,873.00 .00 3,675.50 2,197.50 63
.00 .00 10,071.12 (10,071.12) +++
3,985.00 217.99 2,234.32 1,750.68 56
1,338.00 .00 1,338.00 .00 100
8,850.00 540.40 1,713.65 7,136.35 19
$695,569.00 $758.39 $465,609.75 $229,959.25 67%
$695,569.00 $758.39 $465,609.75 $229,959.25 67%
$695,569.00 $758.39 $465,609.75 $229,959.25 67%
$9,572,277.00 $42,312.00 $6,018,381.10 $3,553,895.90 63%
556.00 169.00 425.39 130.61 77
$556.00 $169.00 $425.39 $130.61 77%
$556.00 $169.00 $425.39 $130.61 77%
$556.00 $169.00 $425.39 $130.61 77%
$556.00 $169.00 $425.39 $130.61 77%
76325 Library Books and Supplies
76330 Library Reference Materials
Program 110 ‐ Regular Instruction Totals
72750 VRS Retiree Health Care Credit
73015 Binding Services
76155 Audio Visual Media
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
71200 Compensation‐OT
71520 Compensation‐Substitutes
71665 Bonus Payments To Teachers
71126 Compensation‐Principals
71127 Compensation‐Asst Principals
71150 Compensation‐Clerical
Level 3 ‐ Secondary Totals
Sub‐Function 32 ‐ Instr. Sup. ‐ Media Services Totals
Sub‐Function 41 ‐ Admin. Principals Office
Level 3 ‐ Secondary
Program 110 ‐ Regular Instruction
72750 VRS Retiree Health Care Credit
72800 Termination Pay for Vac/Sick Leave
75201 Postage‐Student Mailings
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
Level 9 ‐ District Wide Totals
Sub‐Function 62 ‐ Admin, Attend. & Health Totals
Function 62 ‐ Administration, Attend. & Health Totals
Function 64 ‐ Operation & Maintenance
Sub‐Function 64 ‐ Operation & Maintenance
Level 9 ‐ District Wide
Program 222 ‐ Health Services
76100 Supplies ‐ Nursing
Program 222 ‐ Health Services Totals
Level 3 ‐ Secondary Totals
Sub‐Function 41 ‐ Admin. Principals Office Totals
Function 61 ‐ Instruction Totals
Function 62 ‐ Administration, Attend. & Health
Sub‐Function 62 ‐ Admin, Attend. & Health
75803 Dues‐Accreditation
76230 Commencement
Program 110 ‐ Regular Instruction Totals
Level 9 ‐ District Wide
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 15 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
278,333.00 .00 149,635.56 128,697.44 54
15,000.00 .00 17,896.45 (2,896.45) 119
7,000.00 .00 1,400.51 5,599.49 20
.00 .00 16,254.00 (16,254.00)16,254.00 +++ From contingency account for bonuses
21,063.00 .00 13,027.31 8,035.69 62
11,553.00 .00 5,373.40 6,179.60 47
.00 .00 1,775.48 (1,775.48) +++
96,319.00 .00 38,783.85 57,535.15 40
3,462.00 .00 1,934.22 1,527.78 56
.00 .00 364.47 (364.47) +++
.00 .00 65.04 (65.04) +++
3,000.00 .00 .00 3,000.00 0
1,920.00 .00 1,090.64 829.36 57
.00 .00 1,057.40 (1,057.40) +++
22,000.00 150.00 11,021.83 10,978.17 50
150,000.00 15,600.29 94,686.49 55,313.51 63
12,000.00 358.33 5,060.37 6,939.63 42
304,000.00 18,290.05 162,455.57 141,544.43 53
24,000.00 .00 16,599.38 7,400.62 69
54,500.00 1,447.00 41,473.32 13,026.68 76
.00 .00 65.10 (65.10) +++
1,800.00 2,478.15 3,276.60 (1,476.60) 182
20,213.00 1,621.75 18,980.36 1,232.64 94
$1,026,163.00 $39,945.57 $602,277.35 $423,885.65 59%
38,000.00 2,795.68 15,031.59 22,968.41 40
$38,000.00 $2,795.68 $15,031.59 $22,968.41 40%
24,633.00 .00 4,789.83 19,843.17 19
1,884.00 .00 353.48 1,530.52 19
4,094.00 .00 .00 4,094.00 0
9,943.00 .00 1,171.28 8,771.72 12
330.00 .00 .00 330.00 0
298.00 .00 .00 298.00 0
$41,182.00 $0.00 $6,314.59 $34,867.41 15%
$1,105,345.00 $42,741.25 $623,623.53 $481,721.47 56%
$1,105,345.00 $42,741.25 $623,623.53 $481,721.47 56%
$1,105,345.00 $42,741.25 $623,623.53 $481,721.47 56%
35,440.00 .00 24,337.46 11,102.54 69
.00 .00 774.00 (774.00)774.00 +++ From contingency account for bonuses
2,711.00 .00 1,906.84 804.16 70
5,890.00 .00 3,569.76 2,320.24 61
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
71520 Compensation‐Substitutes
71665 Bonus Payments To Teachers
72100 FICA
Program 420 ‐ Building Services
71190 Compensation‐Custodians
71200 Compensation‐OT
73180 Repair/Maint ‐ Other Contracted
74900 Building Maintenance ‐City
75001 Telecom/ Internet Services
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
72800 Termination Pay for Vac/Sick Leave
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72600 Unemployment Compensation
Program 460 ‐ Security Services
71142 Compensation‐Security Guard
72100 FICA
Program 420 ‐ Building Services Totals
Program 430 ‐ Grounds Services
74910 Grounds Maintenance‐City
Program 430 ‐ Grounds Services Totals
75529 Travel‐Itinerant
76055 Machines, Equipment and Tools <$5,000
76110 Supplies ‐ Operational
75004 Utilities ‐ Electric
75005 Utilities ‐ Natural Gas
75009 Utilities ‐ Water and Sewer
71139 Compensation‐ITRT
71665 Bonus Payments To Teachers
72100 FICA
Function 64 ‐ Operation & Maintenance Totals
Function 68 ‐ Technology
Sub‐Function 10 ‐ Classroom Instruction
Level 9 ‐ District Wide
Program 800 ‐ Technology
72750 VRS Retiree Health Care Credit
Program 460 ‐ Security Services Totals
Level 9 ‐ District Wide Totals
Sub‐Function 64 ‐ Operation & Maintenance Totals
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72210 VRS Pension Contribution
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 16 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
4,971.00 .00 2,340.82 2,630.18 47
475.00 .00 287.82 187.18 61
429.00 .00 259.86 169.14 61
900.00 .00 900.10 (.10) 100
4,050.00 100.78 2,482.20 1,567.80 61
452,020.00 25,379.16 397,757.86 54,262.14 88
$506,886.00 $25,479.94 $434,616.72 $72,269.28 86%
$506,886.00 $25,479.94 $434,616.72 $72,269.28 86%
$506,886.00 $25,479.94 $434,616.72 $72,269.28 86%
$506,886.00 $25,479.94 $434,616.72 $72,269.28 86%
$11,185,064.00 $110,702.19 $7,077,046.74 $4,108,017.26 63%
3,006,233.00 .00 2,011,468.18 994,764.82 67
67,337.00 .00 40,705.07 26,631.93 60
4,050.00 .00 405.00 3,645.00 10
80,000.00 .00 26,220.79 53,779.21 33
81,101.00 .00 25,250.15 55,850.85 31
7,500.00 .00 12,000.00 (4,500.00)7,500.00 160 To match revenue rec'd
.00 .00 87,462.00 (87,462.00)87,462.00 +++ From contingency account for bonuses
235,883.00 (9.56) 159,901.90 75,981.10 10,084.00 68 From contingency account for bonuses
456,356.00 .00 262,891.98 193,464.02 58
.00 .00 45,314.37 (45,314.37) +++
400,453.00 .00 245,388.82 155,064.18 61
38,127.00 .00 24,849.05 13,277.95 65
.00 .00 648.89 (648.89) +++
.00 .00 150.88 (150.88) +++
20,000.00 .00 .00 20,000.00 0
34,925.00 .00 22,438.63 12,486.37 64
.00 .00 2,840.00 (2,840.00) +++
.00 .00 .00 .00 +++
3,912.00 215.50 215.50 3,696.50 6
3,000.00 .00 2,949.59 50.41 98
240.00 .00 .00 240.00 0
535.00 .00 97.56 437.44 18
338.00 .00 301.63 36.37 89
1,964.00 .00 527.39 1,436.61 27
280.00 .00 280.00 .00 100
280.00 .00 178.99 101.01 64
2,645.00 .00 .00 2,645.00 0
200.00 .00 .00 200.00 0
200.00 .00 199.00 1.00 100
3,394.00 .00 2,505.60 888.40 74
44,368.00 .00 14,113.65 30,254.35 32
78050 Technology Addl VPSA Eligible
Program 800 ‐ Technology Totals
Level 9 ‐ District Wide Totals
Sub‐Function 10 ‐ Classroom Instruction Totals
72750 VRS Retiree Health Care Credit
76305 ITRT
76545 Technology Repair and Replace
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71159 Compensation‐ Accompanist
71520 Compensation‐Substitutes
71522 Compensation‐REWIP Retirees
Level 4 ‐ Middle
Program 110 ‐ Regular Instruction
71120 Compensation‐Instructional Salaries
71151 Compensation‐Instructional Asst
Function 68 ‐ Technology Totals
Locations 111 ‐ Salem High School Totals
Locations 112 ‐ Andrew Lewis Middle School
Function 61 ‐ Instruction
Sub‐Function 10 ‐ Classroom Instruction
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72600 Unemployment Compensation
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
71650 Compensation‐NBC Teacher Bonus
71665 Bonus Payments To Teachers
72100 FICA
73140 Repair/Maint ‐ Business Ed
73145 Repair/Maint ‐ Family and Consumer Science
73148 Repair & Maint ‐ Foreign Language Dept
73037 Contractual Services ‐ Other
73126 Repair & Maint ‐ Athletic Equipment
73135 Repair/Maint ‐ Band Instruments
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
72800 Termination Pay for Vac/Sick Leave
76010 Agenda Books
76015 Allotment
73165 Repair/Maint ‐ Science
73175 Repair/Maint‐ Computer
73255 Professional Development
73150 Repair/Maint ‐ Math
73154 Repair & Maint ‐ PE Equipment
73155 Repair/Maint ‐ Piano
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 17 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
.00 (125.00) .00 .00 +++
1,127.00 .00 970.07 156.93 86
300.00 .00 .00 300.00 0
100.00 .00 .00 100.00 0
1,619.00 .00 206.22 1,412.78 13
2,500.00 .00 2,495.38 4.62 100
1,600.00 .00 1,591.34 8.66 99
1,261.00 .00 120.05 1,140.95 10
1,940.00 .00 1,030.65 909.35 53
410.00 .00 .00 410.00 0
2,950.00 .00 2,327.44 622.56 79
194.00 .00 .00 194.00 0
486.00 .00 56.62 429.38 12
839.00 .00 .00 839.00 0
4,442.00 .00 964.87 3,477.13 22
1,248.00 .00 1,205.25 42.75 97
560.00 .00 560.00 .00 100
1,740.00 .00 1,171.20 568.80 67
1,000.00 .00 .00 1,000.00 0
5,403.00 .00 5,398.96 4.04 100
9,400.00 .00 5,261.75 4,138.25 56
2,500.00 322.68 2,604.28 (104.28) 104
$4,534,940.00 $403.62 $3,015,268.70 $1,519,671.30 66%
310,549.00 .00 192,285.56 118,263.44 62
67,772.00 .00 31,909.01 35,862.99 47
.00 .00 5,888.51 (5,888.51) +++
.00 .00 10,836.00 (10,836.00)10,836.00 +++ From contingency account for bonuses
28,942.00 .00 17,164.05 11,777.95 59
62,877.00 .00 25,625.34 37,251.66 41
.00 .00 5,703.66 (5,703.66) +++
60,656.00 .00 39,670.56 20,985.44 65
5,070.00 .00 2,525.94 2,544.06 50
.00 .00 81.72 (81.72) +++
.00 .00 1,094.16 (1,094.16) +++
4,578.00 .00 2,280.84 2,297.16 50
.00 .00 2,020.00 (2,020.00) +++
1,060.00 .00 127.98 932.02 12
265.00 .00 .00 265.00 0
150.00 .00 59.94 90.06 40
530.00 .00 130.51 399.49 25
$542,449.00 $0.00 $337,403.78 $205,045.22 62%
242,417.00 .00 162,571.36 79,845.64 1,548.00 67 Nuts, Bolts & Thingamajigs Grant ALMS
.00 .00 6,192.00 (6,192.00)6,192.00 +++ From contingency account for bonuses
18,545.00 .00 11,927.00 6,618.00 119.00 64 Nuts, Bolts & Thingamajigs Grant ALMS
40,290.00 .00 24,173.88 16,116.12 60
76030 Athletics/Athletic Equipment <$5,000
76185 Business Education
76215 Choir
76235 Drama
76090 Student Recognition
76135 Art Supplies and Equipment <$5,000
76170 Band
76045 Furniture and Equip <$5,000
76075 Registration Guide
76085 School Improvement
76360 Physical Education
76380 Science
76385 Social Studies
76300 Intro to Computers
76320 Language Arts
76345 Mathematics
76260 Family and Consumer Science
76270 Foreign Language
76290 Health
71522 Compensation‐REWIP Retirees
71665 Bonus Payments To Teachers
72100 FICA
Program 110 ‐ Regular Instruction Totals
Program 120 ‐ Special Education
71120 Compensation‐Instructional Salaries
71151 Compensation‐Instructional Asst
76440 Technology Education
76515 Software‐Instructional
76530 Computer Supplies
72750 VRS Retiree Health Care Credit
72800 Termination Pay for Vac/Sick Leave
76390 Sp Ed LD
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72600 Unemployment Compensation
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72100 FICA
72210 VRS Pension Contribution
Program 120 ‐ Special Education Totals
Program 130 ‐ Vocational
71120 Compensation‐Instructional Salaries
71665 Bonus Payments To Teachers
76405 Sp Ed EMH
76410 Sp Ed ID
76415 Sp Ed BD
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 18 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
32,828.00 .00 15,024.28 17,803.72 46
3,248.00 .00 1,948.98 1,299.02 60
2,933.00 .00 1,759.98 1,173.02 60
.00 .00 .00 .00 833.00 0Nuts, Bolts & Thingamajigs Grant ALMS
$340,261.00 $0.00 $223,597.48 $116,663.52 $8,692.00 66%
154,052.00 .00 62,922.27 91,129.73 41
11,785.00 .00 4,813.65 6,971.35 41
6,330.00 4,134.00 6,091.19 238.81 96
$172,167.00 $4,134.00 $73,827.11 $98,339.89 43%
$5,589,817.00 $4,537.62 $3,650,097.07 $1,939,719.93 65%
$5,589,817.00 $4,537.62 $3,650,097.07 $1,939,719.93 65%
207,004.00 .00 138,002.48 69,001.52 67
39,276.00 .00 26,306.40 12,969.60 67
.00 .00 325.71 (325.71) +++
.00 .00 6,192.00 (6,192.00)6,192.00 +++ From contingency account for bonuses
18,840.00 .00 12,522.00 6,318.00 66
40,932.00 .00 18,073.17 22,858.83 44
.00 .00 8,191.28 (8,191.28) +++
32,828.00 .00 25,776.90 7,051.10 79
3,300.00 .00 2,117.58 1,182.42 64
.00 .00 117.28 (117.28) +++
2,980.00 .00 1,912.08 1,067.92 64
465.00 .00 297.50 167.50 64
406.00 .00 115.65 290.35 28
$346,031.00 $0.00 $239,950.03 $106,080.97 69%
$346,031.00 $0.00 $239,950.03 $106,080.97 69%
$346,031.00 $0.00 $239,950.03 $106,080.97 69%
55,088.00 .00 36,440.50 18,647.50 66
46,191.00 .00 30,794.22 15,396.78 67
.00 .00 3,096.00 (3,096.00)3,096.00 +++ From contingency account for bonuses
7,748.00 .00 4,804.86 2,943.14 62
16,833.00 .00 10,018.20 6,814.80 60
16,414.00 .00 9,407.76 7,006.24 57
1,357.00 .00 807.72 549.28 60
1,225.00 .00 729.36 495.64 60
2,017.00 .00 965.21 1,051.79 48
2,920.00 .00 2,585.00 335.00 89
6,330.00 .00 5,536.14 793.86 87
2,910.00 .00 2,909.68 .32 100
55.00 .00 55.00 .00 100
72300 Group Health and Dental Insurance
Sub‐Function 21 ‐ Student Guidance
Level 4 ‐ Middle
Program 110 ‐ Regular Instruction
71124 Compensation‐Guidance Counselors
76030 Athletics/Athletic Equipment <$5,000
Program 150 ‐ Other Totals
Level 4 ‐ Middle Totals
Sub‐Function 10 ‐ Classroom Instruction Totals
Program 150 ‐ Other
71620 Compensation‐Extracurricular Supplements
72100 FICA
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
Program 130 ‐ Vocational Totals
76440 Technology Education
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
71150 Compensation‐Clerical
71200 Compensation‐OT
71665 Bonus Payments To Teachers
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
Program 110 ‐ Regular Instruction
71122 Compensation‐Librarians
71152 Compensation ‐ Media Clerk
Program 110 ‐ Regular Instruction Totals
Level 4 ‐ Middle Totals
Sub‐Function 21 ‐ Student Guidance Totals
Sub‐Function 32 ‐ Instr. Sup. ‐ Media Services
Level 4 ‐ Middle
72750 VRS Retiree Health Care Credit
76195 Career Education
76285 Guidance
76330 Library Reference Materials
76355 Periodicals
73130 Repair/Maint ‐ Audio/Visual
76155 Audio Visual Media
76325 Library Books and Supplies
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 19 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
$159,088.00 $0.00 $108,149.65 $50,938.35 68%
$159,088.00 $0.00 $108,149.65 $50,938.35 68%
$159,088.00 $0.00 $108,149.65 $50,938.35 68%
102,972.00 .00 68,648.00 34,324.00 67
178,677.00 .00 119,118.00 59,559.00 67
68,832.00 .00 46,112.55 22,719.45 67
1,000.00 .00 421.62 578.38 42
.00 .00 (.72) .72 +++
.00 .00 7,740.00 (7,740.00)7,740.00 +++ From contingency account for bonuses
26,888.00 .00 17,566.20 9,321.80 65
58,250.00 .00 34,691.20 23,558.80 60
.00 .00 4,142.00 (4,142.00) +++
36,035.00 .00 27,565.94 8,469.06 76
4,696.00 .00 3,130.96 1,565.04 67
.00 .00 59.28 (59.28) +++
4,241.00 .00 2,827.20 1,413.80 67
5,000.00 572.96 3,479.94 1,520.06 70
750.00 .00 613.92 136.08 82
1,000.00 .00 .00 1,000.00 0
1,000.00 .00 650.98 349.02 65
$489,341.00 $572.96 $336,767.07 $152,573.93 69%
$489,341.00 $572.96 $336,767.07 $152,573.93 69%
$489,341.00 $572.96 $336,767.07 $152,573.93 69%
$6,584,277.00 $5,110.58 $4,334,963.82 $2,249,313.18 66%
630.00 .00 43.22 586.78 7
$630.00 $0.00 $43.22 $586.78 7%
$630.00 $0.00 $43.22 $586.78 7%
$630.00 $0.00 $43.22 $586.78 7%
$630.00 $0.00 $43.22 $586.78 7%
269,596.00 .00 173,657.28 95,938.72 64
9,000.00 .00 7,212.49 1,787.51 80
4,000.00 .00 2,164.32 1,835.68 54
.00 .00 14,706.00 (14,706.00)14,706.00 +++ From contingency account for bonuses
21,619.00 .00 14,576.23 7,042.77 67
12,247.00 .00 5,800.62 6,446.38 47
.00 .00 2,070.84 (2,070.84) +++
Program 110 ‐ Regular Instruction Totals
71200 Compensation‐OT
71520 Compensation‐Substitutes
71665 Bonus Payments To Teachers
71126 Compensation‐Principals
71127 Compensation‐Asst Principals
71150 Compensation‐Clerical
Level 4 ‐ Middle Totals
Sub‐Function 32 ‐ Instr. Sup. ‐ Media Services Totals
Sub‐Function 41 ‐ Admin. Principals Office
Level 4 ‐ Middle
Program 110 ‐ Regular Instruction
72750 VRS Retiree Health Care Credit
73160 Repair/Maint ‐ School Office Equipment
75200 Postage
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
Level 9 ‐ District Wide Totals
Sub‐Function 62 ‐ Admin, Attend. & Health Totals
Function 62 ‐ Administration, Attend. & Health Totals
Function 64 ‐ Operation & Maintenance
Sub‐Function 64 ‐ Operation & Maintenance
Level 9 ‐ District Wide
Program 222 ‐ Health Services
76100 Supplies ‐ Nursing
Program 222 ‐ Health Services Totals
Level 4 ‐ Middle Totals
Sub‐Function 41 ‐ Admin. Principals Office Totals
Function 61 ‐ Instruction Totals
Function 62 ‐ Administration, Attend. & Health
Sub‐Function 62 ‐ Admin, Attend. & Health
75521 Travel‐Principals
75803 Dues‐Accreditation
Program 110 ‐ Regular Instruction Totals
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
71520 Compensation‐Substitutes
71665 Bonus Payments To Teachers
72100 FICA
Level 9 ‐ District Wide
Program 420 ‐ Building Services
71190 Compensation‐Custodians
71200 Compensation‐OT
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 20 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
63,244.00 .00 42,441.22 20,802.78 67
3,613.00 .00 2,237.69 1,375.31 62
.00 .00 475.42 (475.42) +++
3,000.00 .00 .00 3,000.00 0
2,012.00 .00 1,284.71 727.29 64
.00 .00 360.83 (360.83) +++
20,000.00 880.00 11,632.02 8,367.98 58
.00 .00 730.00 (730.00) +++
73,000.00 6,882.58 46,214.11 26,785.89 63
3,000.00 .00 2,083.24 916.76 69
10,000.00 358.35 4,898.60 5,101.40 49
190,000.00 12,843.54 120,762.82 69,237.18 64
22,000.00 .00 13,981.77 8,018.23 64
34,000.00 1,121.26 19,323.60 14,676.40 57
2,750.00 .00 2,076.85 673.15 76
17,213.00 1,134.86 20,499.30 (3,286.30) 119
$760,294.00 $23,220.59 $509,189.96 $251,104.04 67%
10,000.00 212.04 4,995.15 5,004.85 50
$10,000.00 $212.04 $4,995.15 $5,004.85 50%
$770,294.00 $23,432.63 $514,185.11 $256,108.89 67%
$770,294.00 $23,432.63 $514,185.11 $256,108.89 67%
$770,294.00 $23,432.63 $514,185.11 $256,108.89 67%
36,505.00 .00 24,337.46 12,167.54 67
.00 .00 774.00 (774.00)774.00 +++ From contingency account for bonuses
2,793.00 .00 1,906.88 886.12 68
6,067.00 .00 3,569.82 2,497.18 59
4,971.00 .00 2,340.82 2,630.18 47
489.00 .00 287.82 201.18 59
442.00 .00 259.92 182.08 59
1,445.00 .00 636.73 808.27 44
4,106.00 7.91 1,197.96 2,908.04 29
63,750.00 593.01 10,225.82 53,524.18 16
$120,568.00 $600.92 $45,537.23 $75,030.77 38%
$120,568.00 $600.92 $45,537.23 $75,030.77 38%
$120,568.00 $600.92 $45,537.23 $75,030.77 38%
$120,568.00 $600.92 $45,537.23 $75,030.77 38%
$7,475,769.00 $29,144.13 $4,894,729.38 $2,581,039.62 65%
72300 Group Health and Dental Insurance
73184 Repair/Maint ‐ Other Contracted ‐ AIIMS/Alt Ed
74900 Building Maintenance ‐City
74901 Alt. Ed. Building Maintenance ‐ City
72750 VRS Retiree Health Care Credit
72800 Termination Pay for Vac/Sick Leave
73180 Repair/Maint ‐ Other Contracted
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72700 Workers Compensation
Program 420 ‐ Building Services Totals
Program 430 ‐ Grounds Services
74910 Grounds Maintenance‐City
Program 430 ‐ Grounds Services Totals
75009 Utilities ‐ Water and Sewer
76055 Machines, Equipment and Tools <$5,000
76110 Supplies ‐ Operational
75001 Telecom/ Internet Services
75004 Utilities ‐ Electric
75005 Utilities ‐ Natural Gas
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
Level 9 ‐ District Wide
Program 800 ‐ Technology
71139 Compensation‐ITRT
71665 Bonus Payments To Teachers
Level 9 ‐ District Wide Totals
Sub‐Function 64 ‐ Operation & Maintenance Totals
Function 64 ‐ Operation & Maintenance Totals
Function 68 ‐ Technology
Sub‐Function 10 ‐ Classroom Instruction
Function 61 ‐ Instruction
Sub‐Function 10 ‐ Classroom Instruction
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
Level 9 ‐ District Wide Totals
Sub‐Function 10 ‐ Classroom Instruction Totals
Function 68 ‐ Technology Totals
Locations 112 ‐ Andrew Lewis Middle School Totals
Locations 113 ‐ Carver Elementary
76545 Technology Repair and Replace
78050 Technology Addl VPSA Eligible
Program 800 ‐ Technology Totals
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
76305 ITRT
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 21 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
1,636,279.00 .00 1,084,678.26 551,600.74 66
114,551.00 .00 68,003.85 46,547.15 59
500.00 .00 .00 500.00 0
40,000.00 .00 24,449.17 15,550.83 61
20,664.00 .00 3,151.06 17,512.94 15
10,000.00 .00 16,000.00 (6,000.00)10,000.00 160 To match revenue rec'd
.00 .00 54,954.00 (54,954.00)54,954.00 +++ From contingency account for bonuses
136,992.00 .00 87,655.37 49,336.63 10,084.00 64 From contingency account for bonuses
290,955.00 .00 137,491.14 153,463.86 47
.00 .00 34,472.82 (34,472.82) +++
258,896.00 .00 145,999.12 112,896.88 56
23,458.00 .00 13,864.56 9,593.44 59
.00 .00 493.74 (493.74) +++
.00 .00 3,028.42 (3,028.42) +++
10,000.00 .00 .00 10,000.00 0
21,183.00 .00 12,519.42 8,663.58 59
200.00 .00 128.16 71.84 64
900.00 .00 897.75 2.25 100
23,017.00 153.76 7,089.38 15,927.62 31
6,341.00 7,652.84 7,782.83 (1,441.83) 123
25.00 .00 82.15 (57.15) 329
700.00 .00 250.00 450.00 36
100.00 .00 .00 100.00 0
767.00 .00 373.48 393.52 49
150.00 .00 .00 150.00 0
1,012.00 .00 2,034.91 (1,022.91) 201
678.00 .00 1,116.23 (438.23) 165
580.00 .00 1,451.47 (871.47) 250
359.00 .00 541.68 (182.68) 151
381.00 .00 475.32 (94.32) 125
305.00 .00 660.71 (355.71) 217
$2,598,993.00 $7,806.60 $1,709,645.00 $889,348.00 66%
147,553.00 .00 98,411.98 49,141.02 67
17,300.00 .00 9,589.65 7,710.35 55
.00 .00 1,623.85 (1,623.85) +++
.00 .00 6,192.00 (6,192.00)6,192.00 +++ From contingency account for bonuses
12,611.00 .00 8,526.15 4,084.85 68
27,399.00 .00 6,516.96 20,882.04 24
.00 .00 9,578.40 (9,578.40) +++
24,509.00 .00 22,391.08 2,117.92 91
2,209.00 .00 1,297.68 911.32 59
.00 .00 137.16 (137.16) +++
.00 .00 728.33 (728.33) +++
1,995.00 .00 1,171.80 823.20 59
.00 .00 239.37 (239.37) +++
600.00 .00 .00 600.00 0
71120 Compensation‐Instructional Salaries
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
71522 Compensation‐REWIP Retirees
71650 Compensation‐NBC Teacher Bonus
71665 Bonus Payments To Teachers
71151 Compensation‐Instructional Asst
71200 Compensation‐OT
71520 Compensation‐Substitutes
73153 Repair & Maint ‐ Music Dept
76010 Agenda Books
76015 Allotment
72600 Unemployment Compensation
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
76485 Supplies ‐ Kindergarten
76490 Supplies ‐ First Grade
76495 Supplies ‐ Second Grade
76350 Music
76360 Physical Education
76365 Reading
76045 Furniture and Equip <$5,000
76085 School Improvement
76135 Art Supplies and Equipment <$5,000
71520 Compensation‐Substitutes
71665 Bonus Payments To Teachers
72100 FICA
Program 110 ‐ Regular Instruction Totals
Program 120 ‐ Special Education
71120 Compensation‐Instructional Salaries
71151 Compensation‐Instructional Asst
76500 Supplies ‐ Third Grade
76505 Supplies ‐ Fourth Grade
76510 Supplies ‐ Fifth Grade
72750 VRS Retiree Health Care Credit
76390 Sp Ed LD
76431 Special Ed ‐ General
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72600 Unemployment Compensation
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 22 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
250.00 .00 .00 250.00 0
$234,426.00 $0.00 $166,404.41 $68,021.59 71%
.00 .00 1,548.00 (1,548.00) +++
.00 .00 118.44 (118.44) +++
$0.00 $0.00 $1,666.44 ($1,666.44) +++
18,125.00 .00 7,529.64 10,595.36 42
72,609.00 .00 33,675.98 38,933.02 46
.00 .00 387.00 (387.00)387.00 +++ From contingency account for bonuses
5,555.00 .00 2,689.02 2,865.98 48
12,068.00 .00 1,501.74 10,566.26 12
.00 .00 4,200.12 (4,200.12) +++
8,202.00 .00 6,084.68 2,117.32 74
973.00 .00 459.72 513.28 47
.00 .00 60.12 (60.12) +++
879.00 .00 415.08 463.92 47
.00 717.39 717.39 (717.39) +++
$118,411.00 $717.39 $57,720.49 $60,690.51 49%
$2,951,830.00 $8,523.99 $1,935,436.34 $1,016,393.66 66%
7,325.00 .00 14,258.85 (6,933.85) 195
.00 .00 1,548.00 (1,548.00)1,548.00 +++ From contingency account for bonuses
1,637.00 .00 1,191.02 445.98 73
3,556.00 .00 2,133.48 1,422.52 60
6,500.00 .00 4,062.92 2,437.08 63
287.00 .00 172.02 114.98 60
.00 .00 30.54 (30.54) +++
259.00 .00 155.34 103.66 60
.00 (562.50) (1,574.87) 1,574.87 +++
2,049.00 .00 2,032.22 16.78 99
$21,613.00 ($562.50) $24,009.52 ($2,396.52) 111%
$21,613.00 ($562.50) $24,009.52 ($2,396.52) 111%
$2,973,443.00 $7,961.49 $1,959,445.86 $1,013,997.14 66%
61,821.00 .00 41,264.00 20,557.00 67
.00 .00 1,548.00 (1,548.00)1,548.00 +++ From contingency account for bonuses
4,729.00 .00 3,030.87 1,698.13 64
10,275.00 .00 6,164.82 4,110.18 60
8,170.00 .00 6,645.48 1,524.52 81
828.00 .00 497.04 330.96 60
748.00 .00 448.80 299.20 60
318.00 .00 453.79 (135.79) 143
$86,889.00 $0.00 $60,052.80 $26,836.20 69%
71120 Compensation‐Instructional Salaries
71665 Bonus Payments To Teachers
72100 FICA
72100 FICA
Program 127 ‐ Regional Sp Ed Program Totals
Program 180 ‐ Pre‐K Non‐ Sp Ed
71110 Compensation‐Administrative
76438 Supplies ‐ EL
Program 120 ‐ Special Education Totals
Program 127 ‐ Regional Sp Ed Program
71665 Bonus Payments To Teachers
Program 180 ‐ Pre‐K Non‐ Sp Ed
71151 Compensation‐Instructional Asst
71665 Bonus Payments To Teachers
73255 Professional Development
Program 180 ‐ Pre‐K Non‐ Sp Ed Totals
Level 2 ‐ Elementary Totals
Level 8 ‐ Pre‐K
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
Level 8 ‐ Pre‐K Totals
Sub‐Function 10 ‐ Classroom Instruction Totals
Sub‐Function 21 ‐ Student Guidance
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
73255 Professional Development
76435 Supplies ‐ Instructional
Program 180 ‐ Pre‐K Non‐ Sp Ed Totals
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
72100 FICA
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72750 VRS Retiree Health Care Credit
76285 Guidance
Program 110 ‐ Regular Instruction Totals
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71124 Compensation‐Guidance Counselors
71665 Bonus Payments To Teachers
72100 FICA
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 23 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
$86,889.00 $0.00 $60,052.80 $26,836.20 69%
$86,889.00 $0.00 $60,052.80 $26,836.20 69%
63,638.00 .00 42,324.66 21,313.34 67
.00 .00 1,548.00 (1,548.00)1,548.00 +++ From contingency account for bonuses
4,868.00 .00 3,325.95 1,542.05 68
10,577.00 .00 6,380.46 4,196.54 60
8,170.00 .00 4,681.64 3,488.36 57
853.00 .00 514.44 338.56 60
.00 .00 269.92 (269.92) +++
770.00 .00 464.52 305.48 60
750.00 .00 245.35 504.65 33
975.00 .00 864.64 110.36 89
5,250.00 .00 2,451.72 2,798.28 47
900.00 .00 1,333.54 (433.54) 148
700.00 .00 239.37 460.63 34
$97,451.00 $0.00 $64,644.21 $32,806.79 66%
$97,451.00 $0.00 $64,644.21 $32,806.79 66%
$97,451.00 $0.00 $64,644.21 $32,806.79 66%
100,136.00 .00 66,757.36 33,378.64 67
63,683.00 .00 41,788.64 21,894.36 66
38,318.00 .00 25,858.29 12,459.71 67
1,000.00 .00 435.21 564.79 44
.00 .00 (.01) .01 +++
.00 .00 4,644.00 (4,644.00)4,644.00 +++ From contingency account for bonuses
15,540.00 .00 10,331.31 5,208.69 66
33,595.00 .00 17,345.78 16,249.22 52
.00 .00 4,245.60 (4,245.60) +++
17,178.00 .00 5,153.94 12,024.06 30
2,709.00 .00 1,740.88 968.12 64
.00 .00 60.80 (60.80) +++
2,446.00 .00 1,571.98 874.02 64
12,241.00 .00 8,026.84 4,214.16 2,348.00 66 To cover cost of laminator
600.00 .00 .00 600.00 0
100.00 .00 .00 100.00 0
$287,546.00 $0.00 $187,960.62 $99,585.38 65%
$287,546.00 $0.00 $187,960.62 $99,585.38 65%
$287,546.00 $0.00 $187,960.62 $99,585.38 65%
$3,445,329.00 $7,961.49 $2,272,103.49 $1,173,225.51 66%
Level 2 ‐ Elementary Totals
Sub‐Function 21 ‐ Student Guidance Totals
Sub‐Function 32 ‐ Instr. Sup. ‐ Media Services
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
72600 Unemployment Compensation
72750 VRS Retiree Health Care Credit
73130 Repair/Maint ‐ Audio/Visual
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71122 Compensation‐Librarians
71665 Bonus Payments To Teachers
72100 FICA
71127 Compensation‐Asst Principals
71150 Compensation‐Clerical
71200 Compensation‐OT
Sub‐Function 41 ‐ Admin. Principals Office
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
71126 Compensation‐Principals
76355 Periodicals
Program 110 ‐ Regular Instruction Totals
Level 2 ‐ Elementary Totals
Sub‐Function 32 ‐ Instr. Sup. ‐ Media Services Totals
76155 Audio Visual Media
76325 Library Books and Supplies
76330 Library Reference Materials
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
71520 Compensation‐Substitutes
71665 Bonus Payments To Teachers
72100 FICA
Sub‐Function 62 ‐ Admin, Attend. & Health
Level 9 ‐ District Wide
Program 110 ‐ Regular Instruction Totals
Level 2 ‐ Elementary Totals
Sub‐Function 41 ‐ Admin. Principals Office Totals
Function 61 ‐ Instruction Totals
Function 62 ‐ Administration, Attend. & Health
73160 Repair/Maint ‐ School Office Equipment
75521 Travel‐Principals
75803 Dues‐Accreditation
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 24 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
367.00 .00 280.44 86.56 76
$367.00 $0.00 $280.44 $86.56 76%
$367.00 $0.00 $280.44 $86.56 76%
$367.00 $0.00 $280.44 $86.56 76%
$367.00 $0.00 $280.44 $86.56 76%
118,978.00 .00 79,259.24 39,718.76 67
6,500.00 .00 3,227.65 3,272.35 50
1,500.00 .00 .00 1,500.00 0
.00 .00 6,192.00 (6,192.00)6,192.00 +++ From contingency account for bonuses
9,484.00 .00 6,256.49 3,227.51 66
7,953.00 .00 4,830.16 3,122.84 61
.00 .00 471.84 (471.84) +++
31,113.00 .00 18,242.24 12,870.76 59
1,594.00 .00 1,062.88 531.12 67
.00 .00 108.32 (108.32) +++
1,000.00 .00 .00 1,000.00 0
986.00 .00 668.08 317.92 68
10,500.00 .00 18,645.14 (8,145.14) 178
38,000.00 2,160.82 28,710.32 9,289.68 76
6,000.00 179.18 2,217.50 3,782.50 37
90,000.00 6,192.90 64,137.10 25,862.90 71
12,000.00 .00 7,385.68 4,614.32 62
15,000.00 562.82 8,326.24 6,673.76 56
1,500.00 .00 1,748.37 (248.37) 117
10,579.00 2,458.42 13,157.16 (2,578.16) 124
$362,687.00 $11,554.14 $264,646.41 $98,040.59 73%
18,000.00 228.00 7,187.97 10,812.03 40
$18,000.00 $228.00 $7,187.97 $10,812.03 40%
$380,687.00 $11,782.14 $271,834.38 $108,852.62 71%
$380,687.00 $11,782.14 $271,834.38 $108,852.62 71%
$380,687.00 $11,782.14 $271,834.38 $108,852.62 71%
17,090.00 .00 11,000.15 6,089.85 64
.00 .00 387.00 (387.00)387.00 +++ From contingency account for bonuses
1,307.00 .00 837.23 469.77 64
2,840.00 .00 1,607.58 1,232.42 57
2,486.00 .00 1,336.24 1,149.76 54
229.00 .00 129.60 99.40 57
Program 222 ‐ Health Services Totals
Level 9 ‐ District Wide Totals
Sub‐Function 62 ‐ Admin, Attend. & Health Totals
Function 62 ‐ Administration, Attend. & Health Totals
Function 64 ‐ Operation & Maintenance
Program 222 ‐ Health Services
76100 Supplies ‐ Nursing
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
71200 Compensation‐OT
71520 Compensation‐Substitutes
71665 Bonus Payments To Teachers
Sub‐Function 64 ‐ Operation & Maintenance
Level 9 ‐ District Wide
Program 420 ‐ Building Services
71190 Compensation‐Custodians
74900 Building Maintenance ‐City
75001 Telecom/ Internet Services
75004 Utilities ‐ Electric
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
73180 Repair/Maint ‐ Other Contracted
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
Program 430 ‐ Grounds Services Totals
Level 9 ‐ District Wide Totals
Sub‐Function 64 ‐ Operation & Maintenance Totals
Function 64 ‐ Operation & Maintenance Totals
Function 68 ‐ Technology
76110 Supplies ‐ Operational
Program 420 ‐ Building Services Totals
Program 430 ‐ Grounds Services
74910 Grounds Maintenance‐City
75005 Utilities ‐ Natural Gas
75009 Utilities ‐ Water and Sewer
76055 Machines, Equipment and Tools <$5,000
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
Sub‐Function 10 ‐ Classroom Instruction
Level 9 ‐ District Wide
Program 800 ‐ Technology
71139 Compensation‐ITRT
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 25 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
207.00 .00 117.06 89.94 57
3,200.00 .00 836.76 2,363.24 26
450.00 .00 .00 450.00 0
2,200.00 .00 4,638.50 (2,438.50) 211
4,400.00 258.14 2,083.39 2,316.61 47
20,400.00 .00 1,198.81 19,201.19 6
$54,809.00 $258.14 $24,172.32 $30,636.68 44%
$54,809.00 $258.14 $24,172.32 $30,636.68 44%
$54,809.00 $258.14 $24,172.32 $30,636.68 44%
$54,809.00 $258.14 $24,172.32 $30,636.68 44%
$3,881,192.00 $20,001.77 $2,568,390.63 $1,312,801.37 66%
1,610,265.00 .00 1,027,106.16 583,158.84 64
99,457.00 .00 67,412.09 32,044.91 68
28,000.00 .00 16,922.23 11,077.77 60
13,871.00 .00 8,233.72 5,637.28 59
15,000.00 .00 16,000.00 (1,000.00)12,500.00 107 To match revenue rec'd
.00 .00 51,084.00 (51,084.00)51,084.00 +++ From contingency account for bonuses
135,129.00 .00 83,301.99 51,827.01 10,084.00 62 From contingency account for bonuses
293,575.00 .00 141,298.20 152,276.80 48
.00 .00 18,861.16 (18,861.16) +++
249,290.00 .00 141,495.84 107,794.16 57
23,670.00 .00 12,912.82 10,757.18 55
.00 .00 270.10 (270.10) +++
.00 .00 879.91 (879.91) +++
10,000.00 .00 .00 10,000.00 0
21,373.00 .00 11,660.14 9,712.86 55
1,200.00 .00 1,191.30 8.70 99
23,926.00 424.97 16,231.50 7,694.50 68
9,505.00 2,268.60 9,856.79 (351.79) 104
103.00 .00 100.00 3.00 97
500.00 .00 500.00 .00 100
200.00 .00 .00 200.00 0
327.00 12.00 12.00 315.00 4
449.00 .00 361.17 87.83 80
1,195.00 .00 1,132.61 62.39 95
381.00 .00 399.59 (18.59) 105
338.00 .00 334.79 3.21 99
508.00 .00 271.91 236.09 54
858.00 .00 814.84 43.16 95
734.00 77.85 397.45 336.55 54
$2,539,854.00 $2,783.42 $1,629,042.31 $910,811.69 64%
72750 VRS Retiree Health Care Credit
Function 61 ‐ Instruction
Sub‐Function 10 ‐ Classroom Instruction
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
71120 Compensation‐Instructional Salaries
Level 9 ‐ District Wide Totals
Sub‐Function 10 ‐ Classroom Instruction Totals
Function 68 ‐ Technology Totals
Locations 113 ‐ Carver Elementary Totals
Locations 114 ‐ West Salem Elementary
76530 Computer Supplies
78050 Technology Addl VPSA Eligible
Program 800 ‐ Technology Totals
73175 Repair/Maint‐ Computer
76305 ITRT
76515 Software‐Instructional
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
71650 Compensation‐NBC Teacher Bonus
71665 Bonus Payments To Teachers
72100 FICA
71151 Compensation‐Instructional Asst
71520 Compensation‐Substitutes
71522 Compensation‐REWIP Retirees
76015 Allotment
76045 Furniture and Equip <$5,000
76085 School Improvement
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
76010 Agenda Books
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72600 Unemployment Compensation
76495 Supplies ‐ Second Grade
76500 Supplies ‐ Third Grade
76505 Supplies ‐ Fourth Grade
76365 Reading
76485 Supplies ‐ Kindergarten
76490 Supplies ‐ First Grade
76135 Art Supplies and Equipment <$5,000
76350 Music
76360 Physical Education
76510 Supplies ‐ Fifth Grade
Program 110 ‐ Regular Instruction Totals
Program 120 ‐ Special Education
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 26 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
164,557.00 .00 108,474.69 56,082.31 (24,279.50)66 Position split between two schools, not budget
29,835.00 .00 16,291.96 13,543.04 55
.00 .00 276.40 (276.40) +++
.00 .00 4,000.00 (4,000.00) +++
.00 .00 7,740.00 (7,740.00)7,740.00 +++ From contingency account for bonuses
14,871.00 .00 9,939.40 4,931.60 (1,857.00)67 Position split between two schools, not budget
32,308.00 .00 10,517.50 21,790.50 (4,035.00)33 Position split between two schools, not budget
.00 .00 8,240.28 (8,240.28) +++
25,746.00 .00 17,148.50 8,597.50 67
2,605.00 .00 1,512.34 1,092.66 (325.00)58 Position split between two schools, not budget
.00 .00 118.02 (118.02) +++
2,352.00 .00 1,365.68 986.32 (294.00)58 Position split between two schools, not budget
684.00 .00 633.06 50.94 93
293.00 .00 161.26 131.74 55
$273,251.00 $0.00 $186,419.09 $86,831.91 ($23,050.50)68%
$2,813,105.00 $2,783.42 $1,815,461.40 $997,643.60 65%
$2,813,105.00 $2,783.42 $1,815,461.40 $997,643.60 65%
50,782.00 .00 33,854.64 16,927.36 67
.00 .00 1,548.00 (1,548.00)1,548.00 +++ From contingency account for bonuses
3,885.00 .00 2,695.14 1,189.86 69
8,440.00 .00 5,064.00 3,376.00 60
8,582.00 .00 .00 8,582.00 0
680.00 .00 408.30 271.70 60
614.00 .00 368.70 245.30 60
125.00 .00 21.06 103.94 17
$73,108.00 $0.00 $43,959.84 $29,148.16 60%
$73,108.00 $0.00 $43,959.84 $29,148.16 60%
$73,108.00 $0.00 $43,959.84 $29,148.16 60%
68,087.00 .00 34,595.32 33,491.68 51
.00 .00 1,548.00 (1,548.00)1,548.00 +++ From contingency account for bonuses
5,209.00 .00 2,729.78 2,479.22 52
11,316.00 .00 4,669.98 6,646.02 41
8,582.00 .00 1,240.00 7,342.00 14
912.00 .00 376.50 535.50 41
824.00 .00 340.02 483.98 41
550.00 .00 445.03 104.97 81
500.00 .00 .00 500.00 0
3,698.00 592.16 2,319.52 1,378.48 63
1,890.00 267.22 1,736.41 153.59 92
899.00 .00 407.91 491.09 45
$102,467.00 $859.38 $50,408.47 $52,058.53 49%
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
71151 Compensation‐Instructional Asst
71520 Compensation‐Substitutes
71650 Compensation‐NBC Teacher Bonus
71120 Compensation‐Instructional Salaries
Sub‐Function 21 ‐ Student Guidance
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
71124 Compensation‐Guidance Counselors
76410 Sp Ed ID
Program 120 ‐ Special Education Totals
Level 2 ‐ Elementary Totals
Sub‐Function 10 ‐ Classroom Instruction Totals
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
76390 Sp Ed LD
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
76285 Guidance
Program 110 ‐ Regular Instruction Totals
Level 2 ‐ Elementary Totals
Sub‐Function 21 ‐ Student Guidance Totals
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
Sub‐Function 32 ‐ Instr. Sup. ‐ Media Services
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
71122 Compensation‐Librarians
76330 Library Reference Materials
76355 Periodicals
Program 110 ‐ Regular Instruction Totals
73130 Repair/Maint ‐ Audio/Visual
76155 Audio Visual Media
76325 Library Books and Supplies
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 27 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
$102,467.00 $859.38 $50,408.47 $52,058.53 49%
$102,467.00 $859.38 $50,408.47 $52,058.53 49%
107,360.00 .00 65,442.00 41,918.00 61
70,581.00 .00 29,947.32 40,633.68 42
35,582.00 .00 23,879.40 11,702.60 67
2,000.00 .00 282.23 1,717.77 14
.00 .00 4,125.44 (4,125.44) +++
.00 .00 4,644.00 (4,644.00)4,644.00 +++ From contingency account for bonuses
16,488.00 .00 8,785.41 7,702.59 53
35,488.00 .00 20,707.54 14,780.46 58
25,746.00 .00 16,292.80 9,453.20 63
2,861.00 .00 1,669.58 1,191.42 58
2,584.00 .00 1,507.58 1,076.42 58
12,000.00 617.00 5,911.00 6,089.00 49
1,000.00 .00 .00 1,000.00 0
350.00 .00 .00 350.00 0
$312,040.00 $617.00 $183,194.30 $128,845.70 59%
$312,040.00 $617.00 $183,194.30 $128,845.70 59%
$312,040.00 $617.00 $183,194.30 $128,845.70 59%
$3,300,720.00 $4,259.80 $2,093,024.01 $1,207,695.99 63%
410.00 7.00 105.26 304.74 26
$410.00 $7.00 $105.26 $304.74 26%
$410.00 $7.00 $105.26 $304.74 26%
$410.00 $7.00 $105.26 $304.74 26%
$410.00 $7.00 $105.26 $304.74 26%
110,729.00 .00 55,928.31 54,800.69 51
8,500.00 .00 3,671.50 4,828.50 43
2,500.00 .00 .00 2,500.00 0
.00 .00 4,644.00 (4,644.00)4,644.00 +++ From contingency account for bonuses
9,083.00 .00 4,494.76 4,588.24 49
7,636.00 .00 4,731.68 2,904.32 62
26,101.00 .00 14,752.60 11,348.40 57
1,484.00 .00 780.08 703.92 53
1,000.00 .00 .00 1,000.00 0
926.00 .00 521.44 404.56 56
9,500.00 .00 7,158.47 2,341.53 75
71126 Compensation‐Principals
71127 Compensation‐Asst Principals
71150 Compensation‐Clerical
Level 2 ‐ Elementary Totals
Sub‐Function 32 ‐ Instr. Sup. ‐ Media Services Totals
Sub‐Function 41 ‐ Admin. Principals Office
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
73180 Repair/Maint ‐ Other Contracted
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
71200 Compensation‐OT
71522 Compensation‐REWIP Retirees
71665 Bonus Payments To Teachers
Level 9 ‐ District Wide Totals
Sub‐Function 62 ‐ Admin, Attend. & Health Totals
Function 62 ‐ Administration, Attend. & Health Totals
Function 64 ‐ Operation & Maintenance
Sub‐Function 64 ‐ Operation & Maintenance
Level 9 ‐ District Wide
Program 222 ‐ Health Services
76100 Supplies ‐ Nursing
Program 222 ‐ Health Services Totals
Level 2 ‐ Elementary Totals
Sub‐Function 41 ‐ Admin. Principals Office Totals
Function 61 ‐ Instruction Totals
Function 62 ‐ Administration, Attend. & Health
Sub‐Function 62 ‐ Admin, Attend. & Health
75521 Travel‐Principals
75803 Dues‐Accreditation
Program 110 ‐ Regular Instruction Totals
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71520 Compensation‐Substitutes
71665 Bonus Payments To Teachers
72100 FICA
Level 9 ‐ District Wide
Program 420 ‐ Building Services
71190 Compensation‐Custodians
71200 Compensation‐OT
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
73180 Repair/Maint ‐ Other Contracted
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 28 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
42,000.00 1,816.93 22,254.10 19,745.90 53
6,000.00 179.18 2,483.66 3,516.34 41
66,000.00 3,650.59 38,154.60 27,845.40 58
12,500.00 .00 8,128.96 4,371.04 65
12,000.00 461.24 4,355.12 7,644.88 36
5,000.00 .00 743.52 4,256.48 15
10,579.00 2,742.29 9,499.08 1,079.92 90
$331,538.00 $8,850.23 $182,301.88 $149,236.12 55%
14,000.00 310.08 7,304.00 6,696.00 52
$14,000.00 $310.08 $7,304.00 $6,696.00 52%
$345,538.00 $9,160.31 $189,605.88 $155,932.12 55%
$345,538.00 $9,160.31 $189,605.88 $155,932.12 55%
$345,538.00 $9,160.31 $189,605.88 $155,932.12 55%
16,121.00 .00 11,000.15 5,120.85 68
.00 .00 387.00 (387.00)387.00 +++ From contingency account for bonuses
1,233.00 .00 837.22 395.78 68
2,679.00 .00 1,607.58 1,071.42 60
2,486.00 .00 1,336.24 1,149.76 54
216.00 .00 129.60 86.40 60
195.00 .00 117.06 77.94 60
3,000.00 .00 2,777.19 222.81 93
450.00 .00 .00 450.00 0
4,300.00 .00 3,531.07 768.93 82
4,485.00 258.14 2,660.38 1,824.62 59
20,400.00 .00 11,930.31 8,469.69 58
$55,565.00 $258.14 $36,313.80 $19,251.20 65%
$55,565.00 $258.14 $36,313.80 $19,251.20 65%
$55,565.00 $258.14 $36,313.80 $19,251.20 65%
$55,565.00 $258.14 $36,313.80 $19,251.20 65%
$3,702,233.00 $13,685.25 $2,319,048.95 $1,383,184.05 63%
1,322,662.00 .00 854,639.52 468,022.48 65
73,232.00 .00 48,936.02 24,295.98 67
50,000.00 .00 22,717.67 27,282.33 45
33,850.00 .00 9,112.06 24,737.94 27
5,000.00 .00 4,000.00 1,000.00 5,000.00 80 To match revenue rec'd
.00 .00 44,892.00 (44,892.00)44,892.00 +++ From contingency account for bonuses
111,399.00 .00 67,965.25 43,433.75 10,084.00 61 From contingency account for bonuses
75005 Utilities ‐ Natural Gas
75009 Utilities ‐ Water and Sewer
76055 Machines, Equipment and Tools <$5,000
74900 Building Maintenance ‐City
75001 Telecom/ Internet Services
75004 Utilities ‐ Electric
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
Sub‐Function 10 ‐ Classroom Instruction
Level 9 ‐ District Wide
Program 800 ‐ Technology
71139 Compensation‐ITRT
Program 430 ‐ Grounds Services Totals
Level 9 ‐ District Wide Totals
Sub‐Function 64 ‐ Operation & Maintenance Totals
Function 64 ‐ Operation & Maintenance Totals
Function 68 ‐ Technology
76110 Supplies ‐ Operational
Program 420 ‐ Building Services Totals
Program 430 ‐ Grounds Services
74910 Grounds Maintenance‐City
Level 9 ‐ District Wide Totals
Sub‐Function 10 ‐ Classroom Instruction Totals
Function 68 ‐ Technology Totals
Locations 114 ‐ West Salem Elementary Totals
Locations 115 ‐ South Salem Elementary
76530 Computer Supplies
78050 Technology Addl VPSA Eligible
Program 800 ‐ Technology Totals
73175 Repair/Maint‐ Computer
76305 ITRT
76515 Software‐Instructional
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
71650 Compensation‐NBC Teacher Bonus
71665 Bonus Payments To Teachers
72100 FICA
71151 Compensation‐Instructional Asst
71520 Compensation‐Substitutes
71522 Compensation‐REWIP Retirees
Function 61 ‐ Instruction
Sub‐Function 10 ‐ Classroom Instruction
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
71120 Compensation‐Instructional Salaries
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 29 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
231,998.00 .00 120,292.61 111,705.39 52
.00 .00 12,745.43 (12,745.43) +++
216,376.00 .00 132,153.79 84,222.21 61
18,705.00 .00 10,726.23 7,978.77 57
.00 .00 182.54 (182.54) +++
.00 .00 1,219.16 (1,219.16) +++
10,000.00 .00 .00 10,000.00 0
16,890.00 .00 9,685.77 7,204.23 57
450.00 .00 425.32 24.68 95
164.00 .00 120.80 43.20 74
19,458.00 2,026.59 13,761.91 5,696.09 71
540.00 539.89 539.89 .11 100
427.00 301.36 426.73 .27 100
441.00 .00 440.40 .60 100
456.00 .00 455.81 .19 100
531.00 .00 530.81 .19 100
9,612.00 .00 457.82 9,154.18 5
850.00 46.98 751.62 98.38 88
610.00 532.48 611.76 (1.76) 100
575.00 .00 541.53 33.47 94
855.00 78.04 582.35 272.65 68
1,100.00 412.97 979.45 120.55 89
650.00 388.83 638.35 11.65 98
$2,126,831.00 $4,327.14 $1,360,532.60 $766,298.40 64%
176,554.00 .00 108,650.67 67,903.33 24,279.50 62 Position split between two schools, not budget
17,300.00 .00 2,883.30 14,416.70 17
.00 .00 1,230.46 (1,230.46) +++
.00 .00 4,644.00 (4,644.00)4,644.00 +++ From contingency account for bonuses
14,830.00 .00 8,764.28 6,065.72 1,857.00 59 Position split between two schools, not budget
32,219.00 .00 10,893.68 21,325.32 4,035.00 34 Position split between two schools, not budget
.00 .00 4,923.54 (4,923.54) +++
34,118.00 .00 10,612.12 23,505.88 31
2,598.00 .00 1,275.32 1,322.68 325.00 49 Position split between two schools, not budget
.00 .00 70.50 (70.50) +++
2,346.00 .00 1,151.56 1,194.44 294.00 49 Position split between two schools, not budget
125.00 .00 .00 125.00 0
1,000.00 703.10 902.68 97.32 90
$281,090.00 $703.10 $156,002.11 $125,087.89 $35,434.50 55%
$2,407,921.00 $5,030.24 $1,516,534.71 $891,386.29 63%
$2,407,921.00 $5,030.24 $1,516,534.71 $891,386.29 63%
61,821.00 .00 41,214.00 20,607.00 67
.00 .00 1,548.00 (1,548.00)1,548.00 +++ From contingency account for bonuses
4,729.00 .00 3,226.35 1,502.65 68
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
73153 Repair & Maint ‐ Music Dept
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72600 Unemployment Compensation
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
76360 Physical Education
76365 Reading
76485 Supplies ‐ Kindergarten
76085 School Improvement
76135 Art Supplies and Equipment <$5,000
76350 Music
73154 Repair & Maint ‐ PE Equipment
76015 Allotment
76045 Furniture and Equip <$5,000
71520 Compensation‐Substitutes
71665 Bonus Payments To Teachers
72100 FICA
Program 120 ‐ Special Education
71120 Compensation‐Instructional Salaries
71151 Compensation‐Instructional Asst
76505 Supplies ‐ Fourth Grade
76510 Supplies ‐ Fifth Grade
Program 110 ‐ Regular Instruction Totals
76490 Supplies ‐ First Grade
76495 Supplies ‐ Second Grade
76500 Supplies ‐ Third Grade
76390 Sp Ed LD
76392 Sp Ed CC
Program 120 ‐ Special Education Totals
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
71124 Compensation‐Guidance Counselors
71665 Bonus Payments To Teachers
72100 FICA
Level 2 ‐ Elementary Totals
Sub‐Function 10 ‐ Classroom Instruction Totals
Sub‐Function 21 ‐ Student Guidance
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 30 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
10,275.00 .00 6,164.82 4,110.18 60
3,529.00 .00 7,113.46 (3,584.46) 202
828.00 .00 497.04 330.96 60
748.00 .00 448.80 299.20 60
135.00 .00 .00 135.00 0
275.00 6.00 79.96 195.04 29
$82,340.00 $6.00 $60,292.43 $22,047.57 73%
$82,340.00 $6.00 $60,292.43 $22,047.57 73%
$82,340.00 $6.00 $60,292.43 $22,047.57 73%
66,797.00 .00 44,679.37 22,117.63 67
.00 .00 4,000.00 (4,000.00) +++
.00 .00 1,548.00 (1,548.00)1,548.00 +++ From contingency account for bonuses
5,110.00 .00 3,770.97 1,339.03 74
11,102.00 .00 6,562.26 4,539.74 59
8,529.00 .00 4,062.92 4,466.08 48
895.00 .00 529.08 365.92 59
808.00 .00 477.78 330.22 59
850.00 .00 219.68 630.32 26
100.00 .00 11.99 88.01 12
18.00 .00 17.84 .16 99
953.00 .00 953.19 (.19) 100
18.00 .00 18.00 .00 100
$95,180.00 $0.00 $66,851.08 $28,328.92 70%
$95,180.00 $0.00 $66,851.08 $28,328.92 70%
$95,180.00 $0.00 $66,851.08 $28,328.92 70%
102,149.00 .00 68,099.36 34,049.64 67
73,698.00 .00 41,331.12 32,366.88 56
33,699.00 .00 22,506.26 11,192.74 67
2,000.00 .00 151.90 1,848.10 8
.00 .00 10,471.19 (10,471.19) +++
.00 .00 4,644.00 (4,644.00)4,644.00 +++ From contingency account for bonuses
15,323.00 .00 10,603.18 4,719.82 69
32,957.00 .00 17,445.70 15,511.30 53
.00 .00 3,733.84 (3,733.84) +++
25,588.00 .00 14,360.56 11,227.44 56
2,657.00 .00 1,707.64 949.36 64
.00 .00 53.44 (53.44) +++
2,399.00 .00 1,541.94 857.06 64
14,155.00 3,258.24 9,896.24 4,258.76 70
239.00 .00 239.00 .00 100
240.00 .00 239.00 1.00 100
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
Program 110 ‐ Regular Instruction
71122 Compensation‐Librarians
71650 Compensation‐NBC Teacher Bonus
Program 110 ‐ Regular Instruction Totals
Level 2 ‐ Elementary Totals
Sub‐Function 21 ‐ Student Guidance Totals
Sub‐Function 32 ‐ Instr. Sup. ‐ Media Services
Level 2 ‐ Elementary
72750 VRS Retiree Health Care Credit
76195 Career Education
76285 Guidance
Level 2 ‐ Elementary Totals
Sub‐Function 32 ‐ Instr. Sup. ‐ Media Services Totals
Sub‐Function 41 ‐ Admin. Principals Office
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
76330 Library Reference Materials
76355 Periodicals
Program 110 ‐ Regular Instruction Totals
73130 Repair/Maint ‐ Audio/Visual
76155 Audio Visual Media
76325 Library Books and Supplies
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
71200 Compensation‐OT
71522 Compensation‐REWIP Retirees
71665 Bonus Payments To Teachers
71126 Compensation‐Principals
71127 Compensation‐Asst Principals
71150 Compensation‐Clerical
75803 Dues‐Accreditation
72750 VRS Retiree Health Care Credit
73160 Repair/Maint ‐ School Office Equipment
75521 Travel‐Principals
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 31 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
$305,104.00 $3,258.24 $207,024.37 $98,079.63 68%
$305,104.00 $3,258.24 $207,024.37 $98,079.63 68%
$305,104.00 $3,258.24 $207,024.37 $98,079.63 68%
$2,890,545.00 $8,294.48 $1,850,702.59 $1,039,842.41 64%
567.00 .00 548.29 18.71 97
$567.00 $0.00 $548.29 $18.71 97%
$567.00 $0.00 $548.29 $18.71 97%
$567.00 $0.00 $548.29 $18.71 97%
$567.00 $0.00 $548.29 $18.71 97%
118,847.00 .00 73,245.66 45,601.34 62
8,500.00 .00 9,432.54 (932.54) 111
1,000.00 .00 .00 1,000.00 0
.00 .00 5,418.00 (5,418.00)5,418.00 +++ From contingency account for bonuses
9,666.00 .00 6,414.98 3,251.02 66
10,105.00 .00 6,091.28 4,013.72 60
.00 .00 395.12 (395.12) +++
17,680.00 .00 17,520.47 159.53 99
1,593.00 .00 915.72 677.28 57
.00 (9.44) 90.54 (90.54) +++
1,000.00 .00 .00 1,000.00 0
1,068.00 .00 646.54 421.46 61
11,000.00 .00 8,491.02 2,508.98 77
33,200.00 2,683.26 28,139.19 5,060.81 85
6,000.00 179.18 2,916.24 3,083.76 49
82,000.00 4,926.27 48,097.92 33,902.08 59
16,000.00 .00 8,572.33 7,427.67 54
11,000.00 375.56 5,457.86 5,542.14 50
5,208.00 4,843.48 5,062.64 145.36 97
10,579.00 1,213.54 8,865.55 1,713.45 84
$344,446.00 $14,211.85 $235,773.60 $108,672.40 68%
12,000.00 2,335.57 8,125.32 3,874.68 68
$12,000.00 $2,335.57 $8,125.32 $3,874.68 68%
$356,446.00 $16,547.42 $243,898.92 $112,547.08 68%
$356,446.00 $16,547.42 $243,898.92 $112,547.08 68%
$356,446.00 $16,547.42 $243,898.92 $112,547.08 68%
Program 110 ‐ Regular Instruction Totals
Level 2 ‐ Elementary Totals
Sub‐Function 41 ‐ Admin. Principals Office Totals
71190 Compensation‐Custodians
71200 Compensation‐OT
71520 Compensation‐Substitutes
Function 62 ‐ Administration, Attend. & Health Totals
Function 64 ‐ Operation & Maintenance
Sub‐Function 64 ‐ Operation & Maintenance
Level 9 ‐ District Wide
Program 420 ‐ Building Services
76100 Supplies ‐ Nursing
Program 222 ‐ Health Services Totals
Level 9 ‐ District Wide Totals
Sub‐Function 62 ‐ Admin, Attend. & Health Totals
Function 61 ‐ Instruction Totals
Function 62 ‐ Administration, Attend. & Health
Sub‐Function 62 ‐ Admin, Attend. & Health
Level 9 ‐ District Wide
Program 222 ‐ Health Services
72510 Hybrid Disability Insurance
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
76055 Machines, Equipment and Tools <$5,000
76110 Supplies ‐ Operational
Program 420 ‐ Building Services Totals
75004 Utilities ‐ Electric
75005 Utilities ‐ Natural Gas
75009 Utilities ‐ Water and Sewer
73180 Repair/Maint ‐ Other Contracted
74900 Building Maintenance ‐City
75001 Telecom/ Internet Services
Sub‐Function 64 ‐ Operation & Maintenance Totals
Function 64 ‐ Operation & Maintenance Totals
Function 68 ‐ Technology
Sub‐Function 10 ‐ Classroom Instruction
Level 9 ‐ District Wide
Program 430 ‐ Grounds Services
74910 Grounds Maintenance‐City
Program 430 ‐ Grounds Services Totals
Level 9 ‐ District Wide Totals
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 32 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
16,121.00 .00 11,000.15 5,120.85 68
.00 .00 387.00 (387.00)387.00 +++ From contingency account for bonuses
1,233.00 .00 837.22 395.78 68
2,679.00 .00 1,607.58 1,071.42 60
2,486.00 .00 1,336.24 1,149.76 54
216.00 .00 129.60 86.40 60
195.00 .00 117.06 77.94 60
2,100.00 .00 354.60 1,745.40 17
300.00 .00 .00 300.00 0
2,175.00 .00 2,132.63 42.37 98
2,750.00 258.14 2,219.28 530.72 81
20,400.00 .00 1,198.81 19,201.19 6
$50,655.00 $258.14 $21,320.17 $29,334.83 42%
$50,655.00 $258.14 $21,320.17 $29,334.83 42%
$50,655.00 $258.14 $21,320.17 $29,334.83 42%
$50,655.00 $258.14 $21,320.17 $29,334.83 42%
$3,298,213.00 $25,100.04 $2,116,469.97 $1,181,743.03 64%
1,587,229.00 .00 1,031,413.78 555,815.22 65
96,177.00 .00 54,729.90 41,447.10 57
36,000.00 .00 15,728.40 20,271.60 44
12,747.00 .00 (61.39) 12,808.39 (0)
5,000.00 .00 8,000.00 (3,000.00)5,000.00 160 To match revenue rec'd
.00 .00 50,310.00 (50,310.00)50,310.00 +++ From contingency account for bonuses
133,068.00 .00 82,911.41 50,156.59 10,084.00 62 From contingency account for bonuses
279,749.00 .00 136,524.90 143,224.10 49
.00 .00 23,866.92 (23,866.92) +++
233,645.00 .00 150,919.22 82,725.78 65
22,555.00 .00 12,931.56 9,623.44 57
.00 .00 341.82 (341.82) +++
.00 .00 954.48 (954.48) +++
10,000.00 .00 .00 10,000.00 0
20,367.00 .00 11,677.14 8,689.86 57
304.00 .00 272.12 31.88 90
138.00 .00 .00 138.00 0
1,000.00 .00 1,102.00 (102.00) 110
19,848.00 438.98 16,630.00 3,218.00 84
1,500.00 363.73 455.87 1,044.13 30
100.00 .00 .00 100.00 0
1,579.00 90.61 1,580.59 (1.59) 100
54.00 .00 44.35 9.65 82
343.00 .00 342.40 .60 100
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
Program 800 ‐ Technology
71139 Compensation‐ITRT
71665 Bonus Payments To Teachers
78050 Technology Addl VPSA Eligible
Program 800 ‐ Technology Totals
Level 9 ‐ District Wide Totals
Sub‐Function 10 ‐ Classroom Instruction Totals
76305 ITRT
76515 Software‐Instructional
76530 Computer Supplies
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
73175 Repair/Maint‐ Computer
71520 Compensation‐Substitutes
71522 Compensation‐REWIP Retirees
71650 Compensation‐NBC Teacher Bonus
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
71120 Compensation‐Instructional Salaries
71151 Compensation‐Instructional Asst
Function 68 ‐ Technology Totals
Locations 115 ‐ South Salem Elementary Totals
Locations 116 ‐ East Salem Elementary
Function 61 ‐ Instruction
Sub‐Function 10 ‐ Classroom Instruction
72510 Hybrid Disability Insurance
72600 Unemployment Compensation
72700 Workers Compensation
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
76085 School Improvement
76135 Art Supplies and Equipment <$5,000
76195 Career Education
76010 Agenda Books
76015 Allotment
76045 Furniture and Equip <$5,000
72750 VRS Retiree Health Care Credit
73153 Repair & Maint ‐ Music Dept
73154 Repair & Maint ‐ PE Equipment
76350 Music
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 33 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
422.00 .00 448.00 (26.00) 106
326.00 61.71 185.72 140.28 57
685.00 .00 557.11 127.89 81
669.00 13.68 668.48 .52 100
412.00 .00 285.40 126.60 69
724.00 .00 887.64 (163.64) 123
636.00 .00 .00 636.00 0
468.00 .00 478.57 (10.57) 102
$2,465,745.00 $968.71 $1,604,186.39 $861,558.61 65%
116,816.00 .00 90,197.52 26,618.48 77
17,300.00 .00 18,272.64 (972.64)13,449.00 106 Position funding source changed
.00 .00 345.50 (345.50) +++
.00 .00 2,162.45 (2,162.45) +++
.00 .00 7,740.00 (7,740.00)7,740.00 +++ From contingency account for bonuses
10,260.00 .00 8,905.31 1,354.69 1,029.00 87 Position funding source changed
22,290.00 .00 1,725.12 20,564.88 2,235.00 8 Position funding source changed
.00 .00 15,463.80 (15,463.80) +++
22,080.00 .00 17,245.68 4,834.32 78
1,797.00 .00 1,385.88 411.12 180.00 77 Position funding source changed
.00 .00 221.40 (221.40) +++
.00 .00 77.50 (77.50) +++
1,623.00 .00 1,251.36 371.64 163.00 77 Position funding source changed
600.00 415.50 415.50 184.50 69
700.00 266.90 266.90 433.10 38
150.00 .00 138.37 11.63 92
$193,616.00 $682.40 $165,814.93 $27,801.07 $24,796.00 86%
18,125.00 .00 7,529.64 10,595.36 42
152,288.00 .00 101,790.38 50,497.62 67
.00 .00 8,127.00 (8,127.00)8,127.00 +++ From contingency account for bonuses
11,650.00 .00 7,853.54 3,796.46 67
25,310.00 .00 11,845.56 13,464.44 47
.00 .00 4,895.16 (4,895.16) +++
21,634.00 .00 15,509.86 6,124.14 72
2,041.00 .00 1,349.76 691.24 66
.00 .00 70.08 (70.08) +++
1,843.00 .00 1,218.78 624.22 66
.00 331.84 331.84 (331.84) +++
$232,891.00 $331.84 $160,521.60 $72,369.40 69%
$2,892,252.00 $1,982.95 $1,930,522.92 $961,729.08 67%
13,449.00 .00 8,913.92 4,535.08 66
.00 .00 1,548.00 (1,548.00)1,548.00 +++ From contingency account for bonuses
1,029.00 .00 753.88 275.12 73
2,235.00 .00 1,341.12 893.88 60
76500 Supplies ‐ Third Grade
76505 Supplies ‐ Fourth Grade
76510 Supplies ‐ Fifth Grade
76485 Supplies ‐ Kindergarten
76490 Supplies ‐ First Grade
76495 Supplies ‐ Second Grade
76360 Physical Education
76365 Reading
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
71520 Compensation‐Substitutes
71522 Compensation‐REWIP Retirees
71665 Bonus Payments To Teachers
Program 110 ‐ Regular Instruction Totals
Program 120 ‐ Special Education
71120 Compensation‐Instructional Salaries
71151 Compensation‐Instructional Asst
76400 Sp Ed ED Preschool
76438 Supplies ‐ EL
Program 120 ‐ Special Education Totals
72600 Unemployment Compensation
72750 VRS Retiree Health Care Credit
76390 Sp Ed LD
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
Program 180 ‐ Pre‐K Non‐ Sp Ed
71110 Compensation‐Administrative
71120 Compensation‐Instructional Salaries
71665 Bonus Payments To Teachers
72100 FICA
72220 VRS Hybrid Pension Contribution
Program 180 ‐ Pre‐K Non‐ Sp Ed Totals
Level 2 ‐ Elementary Totals
Level 8 ‐ Pre‐K
Program 180 ‐ Pre‐K Non‐ Sp Ed
71151 Compensation‐Instructional Asst
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
73255 Professional Development
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 34 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
6,500.00 .00 4,062.92 2,437.08 63
180.00 .00 108.12 71.88 60
.00 .00 19.20 (19.20) +++
163.00 .00 97.62 65.38 60
.00 (562.50) (1,574.88) 1,574.88 +++
2,049.00 17.59 2,208.20 (159.20) 108
$25,605.00 ($544.91) $17,478.10 $8,126.90 68%
$25,605.00 ($544.91) $17,478.10 $8,126.90 68%
$2,917,857.00 $1,438.04 $1,948,001.02 $969,855.98 67%
55,249.00 .00 36,832.64 18,416.36 67
.00 .00 1,548.00 (1,548.00)1,548.00 +++ From contingency account for bonuses
4,227.00 .00 2,819.34 1,407.66 67
9,182.00 .00 5,509.44 3,672.56 60
8,040.00 .00 5,344.84 2,695.16 66
740.00 .00 444.18 295.82 60
669.00 .00 401.10 267.90 60
161.00 .00 161.00 .00 100
$78,268.00 $0.00 $53,060.54 $25,207.46 68%
$78,268.00 $0.00 $53,060.54 $25,207.46 68%
$78,268.00 $0.00 $53,060.54 $25,207.46 68%
61,033.00 .00 40,086.64 20,946.36 66
.00 .00 1,548.00 (1,548.00)1,548.00 +++ From contingency account for bonuses
4,669.00 .00 3,022.87 1,646.13 65
10,144.00 .00 5,996.16 4,147.84 59
8,040.00 .00 5,344.84 2,695.16 66
818.00 .00 483.42 334.58 59
738.00 .00 436.56 301.44 59
1,000.00 287.55 287.55 712.45 29
200.00 .00 .00 200.00 0
2,750.00 64.61 3,154.27 (404.27) 115
.00 .00 953.19 (953.19) +++
300.00 .00 74.94 225.06 25
$89,692.00 $352.16 $61,388.44 $28,303.56 68%
$89,692.00 $352.16 $61,388.44 $28,303.56 68%
$89,692.00 $352.16 $61,388.44 $28,303.56 68%
99,145.00 .00 66,096.64 33,048.36 67
73,392.00 .00 48,261.44 25,130.56 66
43,353.00 .00 28,912.34 14,440.66 67
Program 110 ‐ Regular Instruction
71124 Compensation‐Guidance Counselors
71665 Bonus Payments To Teachers
Program 180 ‐ Pre‐K Non‐ Sp Ed Totals
Level 8 ‐ Pre‐K Totals
Sub‐Function 10 ‐ Classroom Instruction Totals
Sub‐Function 21 ‐ Student Guidance
Level 2 ‐ Elementary
72750 VRS Retiree Health Care Credit
73255 Professional Development
76435 Supplies ‐ Instructional
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
Program 110 ‐ Regular Instruction Totals
Level 2 ‐ Elementary Totals
Sub‐Function 21 ‐ Student Guidance Totals
Sub‐Function 32 ‐ Instr. Sup. ‐ Media Services
Level 2 ‐ Elementary
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
76285 Guidance
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
73130 Repair/Maint ‐ Audio/Visual
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
Program 110 ‐ Regular Instruction
71122 Compensation‐Librarians
71665 Bonus Payments To Teachers
71127 Compensation‐Asst Principals
71150 Compensation‐Clerical
Sub‐Function 41 ‐ Admin. Principals Office
Level 2 ‐ Elementary
Program 110 ‐ Regular Instruction
71126 Compensation‐Principals
76355 Periodicals
Program 110 ‐ Regular Instruction Totals
Level 2 ‐ Elementary Totals
Sub‐Function 32 ‐ Instr. Sup. ‐ Media Services Totals
76155 Audio Visual Media
76325 Library Books and Supplies
76330 Library Reference Materials
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 35 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
4,500.00 .00 23.46 4,476.54 1
.00 .00 51.16 (51.16) +++
.00 .00 4,644.00 (4,644.00)4,644.00 +++ From contingency account for bonuses
16,860.00 .00 10,309.44 6,550.56 61
35,881.00 .00 23,007.76 12,873.24 64
24,120.00 .00 15,636.28 8,483.72 65
2,893.00 .00 1,855.02 1,037.98 64
2,612.00 .00 1,674.98 937.02 64
13,000.00 821.00 7,897.99 5,102.01 61
1,300.00 .00 .00 1,300.00 0
350.00 .00 .00 350.00 0
$317,406.00 $821.00 $208,370.51 $109,035.49 66%
$317,406.00 $821.00 $208,370.51 $109,035.49 66%
$317,406.00 $821.00 $208,370.51 $109,035.49 66%
$3,403,223.00 $2,611.20 $2,270,820.51 $1,132,402.49 67%
550.00 287.80 559.17 (9.17) 102
$550.00 $287.80 $559.17 ($9.17) 102%
$550.00 $287.80 $559.17 ($9.17) 102%
$550.00 $287.80 $559.17 ($9.17) 102%
$550.00 $287.80 $559.17 ($9.17) 102%
102,304.00 .00 68,814.38 33,489.62 67
6,500.00 .00 4,237.41 2,262.59 65
1,500.00 .00 .00 1,500.00 0
.00 .00 5,418.00 (5,418.00)5,418.00 +++ From contingency account for bonuses
8,285.00 .00 5,466.14 2,818.86 66
7,700.00 .00 4,951.92 2,748.08 64
24,850.00 .00 16,034.52 8,815.48 65
1,371.00 .00 808.16 562.84 59
.00 .00 228.98 (228.98) +++
1,000.00 .00 .00 1,000.00 0
881.00 .00 542.08 338.92 62
10,500.00 100.00 10,237.76 262.24 98
49,370.00 1,717.67 22,546.35 26,823.65 46
8,800.00 247.98 3,660.90 5,139.10 42
70,000.00 3,652.25 41,269.18 28,730.82 59
9,500.00 .00 5,444.17 4,055.83 57
9,000.00 491.35 3,760.89 5,239.11 42
5,000.00 .00 4,916.75 83.25 98
10,579.00 2,877.55 12,036.51 (1,457.51) 114
71200 Compensation‐OT
72750 VRS Retiree Health Care Credit
73160 Repair/Maint ‐ School Office Equipment
75521 Travel‐Principals
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71520 Compensation‐Substitutes
71665 Bonus Payments To Teachers
72100 FICA
Function 62 ‐ Administration, Attend. & Health Totals
Function 64 ‐ Operation & Maintenance
Sub‐Function 64 ‐ Operation & Maintenance
Level 9 ‐ District Wide
Program 420 ‐ Building Services
76100 Supplies ‐ Nursing
Program 222 ‐ Health Services Totals
Level 9 ‐ District Wide Totals
Sub‐Function 62 ‐ Admin, Attend. & Health Totals
Function 61 ‐ Instruction Totals
Function 62 ‐ Administration, Attend. & Health
Sub‐Function 62 ‐ Admin, Attend. & Health
Level 9 ‐ District Wide
Program 222 ‐ Health Services
75803 Dues‐Accreditation
Program 110 ‐ Regular Instruction Totals
Level 2 ‐ Elementary Totals
Sub‐Function 41 ‐ Admin. Principals Office Totals
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72600 Unemployment Compensation
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
71190 Compensation‐Custodians
71200 Compensation‐OT
71520 Compensation‐Substitutes
75005 Utilities ‐ Natural Gas
75009 Utilities ‐ Water and Sewer
76055 Machines, Equipment and Tools <$5,000
74900 Building Maintenance ‐City
75001 Telecom/ Internet Services
75004 Utilities ‐ Electric
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
73180 Repair/Maint ‐ Other Contracted
76110 Supplies ‐ Operational
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 36 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
$327,140.00 $9,086.80 $210,374.10 $116,765.90 64%
14,000.00 875.89 10,296.99 3,703.01 74
$14,000.00 $875.89 $10,296.99 $3,703.01 74%
$341,140.00 $9,962.69 $220,671.09 $120,468.91 65%
$341,140.00 $9,962.69 $220,671.09 $120,468.91 65%
$341,140.00 $9,962.69 $220,671.09 $120,468.91 65%
16,121.00 .00 11,000.15 5,120.85 68
.00 .00 387.00 (387.00)387.00 +++ From contingency account for bonuses
1,233.00 .00 837.22 395.78 68
2,679.00 .00 1,607.52 1,071.48 60
2,486.00 .00 1,336.12 1,149.88 54
216.00 .00 129.66 86.34 60
195.00 .00 116.94 78.06 60
2,100.00 460.97 983.76 1,116.24 47
350.00 .00 .00 350.00 0
2,950.00 .00 2,634.50 315.50 89
6,450.00 258.14 2,083.39 4,366.61 32
20,400.00 .00 8,065.71 12,334.29 40
$55,180.00 $719.11 $29,181.97 $25,998.03 53%
$55,180.00 $719.11 $29,181.97 $25,998.03 53%
$55,180.00 $719.11 $29,181.97 $25,998.03 53%
$55,180.00 $719.11 $29,181.97 $25,998.03 53%
$3,800,093.00 $13,580.80 $2,521,232.74 $1,278,860.26 66%
56,907.00 .00 39,850.26 17,056.74 70
155,071.00 .00 98,541.15 56,529.85 (13,449.00)64 Position funding source changed
.00 .00 15,480.00 (15,480.00)17,028.00 +++ From contingency account for bonuses
16,216.00 .00 10,007.66 6,208.34 (1,029.00)62 Position funding source changed
35,231.00 .00 8,628.12 26,602.88 (2,235.00)24 Position funding source changed
.00 .00 11,629.56 (11,629.56) +++
67,812.00 .00 36,921.04 30,890.96 54
2,841.00 .00 1,633.34 1,207.66 (180.00)57 Position funding source changed
.00 .00 166.56 (166.56) +++
2,565.00 .00 1,474.80 1,090.20 (163.00)57 Position funding source changed
2,667.00 .00 .00 2,667.00 0
8,000.00 .00 8,049.94 (49.94) 101
400.00 .00 .00 400.00 0
500.00 .00 .00 500.00 0
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
Sub‐Function 10 ‐ Classroom Instruction
Level 9 ‐ District Wide
Program 800 ‐ Technology
71139 Compensation‐ITRT
Program 430 ‐ Grounds Services Totals
Level 9 ‐ District Wide Totals
Sub‐Function 64 ‐ Operation & Maintenance Totals
Function 64 ‐ Operation & Maintenance Totals
Function 68 ‐ Technology
Program 420 ‐ Building Services Totals
Program 430 ‐ Grounds Services
74910 Grounds Maintenance‐City
Level 9 ‐ District Wide Totals
Sub‐Function 10 ‐ Classroom Instruction Totals
Function 68 ‐ Technology Totals
Locations 116 ‐ East Salem Elementary Totals
Locations 119 ‐ Regional
76530 Computer Supplies
78050 Technology Addl VPSA Eligible
Program 800 ‐ Technology Totals
73175 Repair/Maint‐ Computer
76305 ITRT
76515 Software‐Instructional
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
71151 Compensation‐Instructional Asst
71665 Bonus Payments To Teachers
72100 FICA
Function 61 ‐ Instruction
Sub‐Function 10 ‐ Classroom Instruction
Level 2 ‐ Elementary
Program 127 ‐ Regional Sp Ed Program
71120 Compensation‐Instructional Salaries
75529 Travel‐Itinerant
73010 Autism Support Services
73275 Therapeutic Services ‐Sp Ed
73280 Therapeutic Service ‐ Sp Ed ‐ Speech Therapy
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
1,667.00 .00 3,375.47 (1,708.47)62,482.67 202 To match revenue rec'd
$349,877.00 $0.00 $235,757.90 $114,119.10 $62,454.67 67%
$349,877.00 $0.00 $235,757.90 $114,119.10 67%
68,795.00 .00 44,527.28 24,267.72 65
89,413.00 .00 55,828.60 33,584.40 62
.00 .00 9,288.00 (9,288.00)9,288.00 +++ From contingency account for bonuses
12,103.00 .00 7,649.71 4,453.29 63
26,294.00 .00 10,498.02 15,795.98 40
.00 .00 4,411.86 (4,411.86) +++
38,185.00 .00 23,283.22 14,901.78 61
2,120.00 .00 1,202.10 917.90 57
.00 .00 63.18 (63.18) +++
1,914.00 .00 1,085.46 828.54 57
2,667.00 .00 .00 2,667.00 0
8,000.00 .00 11,151.80 (3,151.80) 139
400.00 .00 .00 400.00 0
500.00 .00 .00 500.00 0
1,667.00 323.67 915.89 751.11 62,482.67 55 To match revenue rec'd
$252,058.00 $323.67 $169,905.12 $82,152.88 67%
$252,058.00 $323.67 $169,905.12 $82,152.88 67%
65,515.00 .00 42,404.00 23,111.00 65
64,667.00 .00 31,127.38 33,539.62 48
.00 .00 6,192.00 (6,192.00)6,192.00 +++ From contingency account for bonuses
9,959.00 .00 5,596.04 4,362.96 56
21,636.00 .00 6,876.78 14,759.22 32
.00 .00 4,574.22 (4,574.22) +++
39,545.00 .00 21,052.72 18,492.28 53
1,744.00 .00 923.20 820.80 53
.00 .00 65.52 (65.52) +++
1,575.00 .00 833.64 741.36 53
2,667.00 .00 .00 2,667.00 0
8,000.00 .00 11,151.80 (3,151.80) 139
400.00 .00 .00 400.00 0
500.00 .00 .00 500.00 0
1,667.00 .00 335.75 1,331.25 62,482.67 20 To match revenue rec'd
$217,875.00 $0.00 $131,133.05 $86,741.95 60%
$217,875.00 $0.00 $131,133.05 $86,741.95 60%
$819,810.00 $323.67 $536,796.07 $283,013.93 65%
$819,810.00 $323.67 $536,796.07 $283,013.93 65%
$819,810.00 $323.67 $536,796.07 $283,013.93 65%
76435 Supplies ‐ Instructional
Program 127 ‐ Regional Sp Ed Program Totals
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
71151 Compensation‐Instructional Asst
71665 Bonus Payments To Teachers
72100 FICA
Level 2 ‐ Elementary Totals
Level 3 ‐ Secondary
Program 127 ‐ Regional Sp Ed Program
71120 Compensation‐Instructional Salaries
Level 3 ‐ Secondary Totals
Level 4 ‐ Middle
Program 127 ‐ Regional Sp Ed Program
71120 Compensation‐Instructional Salaries
75529 Travel‐Itinerant
76435 Supplies ‐ Instructional
Program 127 ‐ Regional Sp Ed Program Totals
73010 Autism Support Services
73275 Therapeutic Services ‐Sp Ed
73280 Therapeutic Service ‐ Sp Ed ‐ Speech Therapy
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
71151 Compensation‐Instructional Asst
71665 Bonus Payments To Teachers
72100 FICA
Function 62 ‐ Administration, Attend. & Health
Sub‐Function 62 ‐ Admin, Attend. & Health
Level 4 ‐ Middle Totals
Sub‐Function 10 ‐ Classroom Instruction Totals
Function 61 ‐ Instruction Totals
Locations 119 ‐ Regional Totals
Locations 121 ‐ Central Administration
75529 Travel‐Itinerant
76435 Supplies ‐ Instructional
Program 127 ‐ Regional Sp Ed Program Totals
73010 Autism Support Services
73275 Therapeutic Services ‐Sp Ed
73280 Therapeutic Service ‐ Sp Ed ‐ Speech Therapy
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 38 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
20,001.00 .00 13,333.36 6,667.64 67
1,531.00 .00 1,020.03 510.97 67
45,000.00 217.00 11,352.63 33,647.37 25
54,000.00 .00 44,267.00 9,733.00 82
6,000.00 175.00 2,170.58 3,829.42 36
26,405.00 50.00 21,292.31 5,112.69 81
$152,937.00 $442.00 $93,435.91 $59,501.09 61%
75,080.00 .00 58,038.53 17,041.47 77
168,953.00 .00 113,235.24 55,717.76 7,200.00 67 To match Superintenden'ts contract approved a
138,258.00 .00 92,172.00 46,086.00 67
80,978.00 .00 58,191.35 22,786.65 72
3,000.00 .00 320.86 2,679.14 11
2,400.00 .00 1,600.00 800.00 67
.00 .00 6,830.42 (6,830.42)6,831.00 +++ From contingency account for bonuses
27,284.00 .00 23,827.30 3,456.70 87
53,074.00 .00 52,135.93 938.07 98
54,094.00 .00 34,827.61 19,266.39 64
4,984.00 .00 4,687.00 297.00 94
458.00 .00 .00 458.00 0
5,000.00 .00 .00 5,000.00 0
4,566.00 .00 4,232.32 333.68 93
20,275.00 .00 13,505.08 6,769.92 67
7,200.00 .00 4,200.00 3,000.00 (7,200.00)58 To match Superintenden'ts contract approved a
30,500.00 .00 35,204.00 (4,704.00) 115
8,300.00 424.00 7,976.50 323.50 96
14,660.00 618.47 9,353.95 5,306.05 64
13,000.00 283.00 2,735.00 10,265.00 21
76,108.00 .00 70,241.72 5,866.28 92
16,164.00 869.37 9,455.75 6,708.25 58
6,000.00 360.00 1,639.93 4,360.07 27
.00 .00 199.00 (199.00)1,000.00 +++ To provide funding not in place with budget
1,120.00 .00 .00 1,120.00 0
1,250.00 .00 338.19 911.81 27
29,500.00 471.62 17,494.51 12,005.49 59
$842,206.00 $3,026.46 $622,442.19 $219,763.81 74%
68,884.00 .00 68,884.00 .00 100
51,853.00 32.95 1,055.03 50,797.97 2
87,086.00 .00 59,066.24 28,019.76 68
$207,823.00 $32.95 $129,005.27 $78,817.73 62%
110,295.00 .00 73,530.00 36,765.00 67
65,650.00 .00 43,992.80 21,657.20 67
750.00 .00 103.30 646.70 14
Level 9 ‐ District Wide
Program 211 ‐ Board Services
71111 Compensation‐Board Members
71113 Compensation‐Asst Superintendent
71150 Compensation‐Clerical
71200 Compensation‐OT
Program 212 ‐ Exec Admin Services
71110 Compensation‐Administrative
71112 Compensation‐Superintendent
75501 Travel‐Board Members
75802 Dues
Program 211 ‐ Board Services Totals
72100 FICA
73080 Legal Services
75300 Insurance ‐ General Liability
72500 Disability Insurance
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71625 Compensation‐Travel Allowance
71665 Bonus Payments To Teachers
72100 FICA
73205 Software Licensing Fees
75200 Postage
75503 Travel‐ Superintendent
73060 Emergency Notification Services
73115 Printing Services
73160 Repair/Maint ‐ School Office Equipment
72802 Deferred Compensation Contribution
72805 Auto Allowance
73035 Consultants
73210 Special Report Services‐Supt
74905 Information Technology Services‐City
Program 213 ‐ Information Services Totals
76105 Supplies ‐ Office
Program 212 ‐ Exec Admin Services Totals
Program 213 ‐ Information Services
73025 Communications Director Services
75509 Travel‐Asst Superintendent
75510 Travel‐Director of Administrative Services
76045 Furniture and Equip <$5,000
71200 Compensation‐OT
Program 214 ‐ Personnel Services
71110 Compensation‐Administrative
71150 Compensation‐Clerical
Run by Mandy Hall on 04/06/2021 11:44:40 AM Page 39 of 44
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
1,200.00 .00 800.00 400.00 67
.00 .00 2,322.00 (2,322.00)2,322.00 +++ From contingency account for bonuses
13,609.00 .00 8,521.94 5,087.06 63
29,242.00 .00 19,494.80 9,747.20 67
26,551.00 .00 13,636.64 12,914.36 51
2,358.00 .00 1,571.76 786.24 67
73,640.00 .00 80,825.00 (7,185.00) 110
2,129.00 .00 1,419.28 709.72 67
7,070.00 .00 5,283.00 1,787.00 75
7,779.00 .00 2,007.00 5,772.00 26
4,275.00 .00 550.80 3,724.20 13
7,200.00 .00 2,079.00 5,121.00 29
250.00 (700.00) 1,950.00 (1,700.00) 780
2,940.00 .00 1,458.00 1,482.00 50
2,000.00 .00 .00 2,000.00 0
$356,938.00 ($700.00) $259,545.32 $97,392.68 73%
110,295.00 .00 73,530.00 36,765.00 67
93,904.00 .00 62,815.88 31,088.12 67
750.00 .00 97.24 652.76 13
1,200.00 .00 800.00 400.00 67
.00 .00 3,870.00 (3,870.00)3,870.00 +++ From contingency account for bonuses
15,770.00 .00 9,755.36 6,014.64 62
33,938.00 .00 22,625.28 11,312.72 67
26,550.00 .00 12,900.98 13,649.02 49
2,736.00 .00 1,824.16 911.84 67
2,471.00 .00 1,647.12 823.88 67
16,063.00 .00 9,200.00 6,863.00 57
3,214.00 .00 2,608.00 606.00 81
5,500.00 .00 125.00 5,375.00 2
$312,391.00 $0.00 $201,799.02 $110,591.98 65%
$1,872,295.00 $2,801.41 $1,306,227.71 $566,067.29 70%
$1,872,295.00 $2,801.41 $1,306,227.71 $566,067.29 70%
$1,872,295.00 $2,801.41 $1,306,227.71 $566,067.29 70%
5,000.00 .00 4,294.25 705.75 86
54,799.00 .00 17,514.16 37,284.84 (27,600.00)32 Position moved to different location
45,000.00 .00 30,286.96 14,713.04 67
500.00 .00 639.08 (139.08) 128
.00 .00 5,418.00 (5,418.00)5,418.00 +++ From contingency account for bonuses
8,055.00 .00 4,401.67 3,653.33 (2,111.00)55 Position moved to different location
1,260.00 .00 396.96 863.04 (4,587.00)32 Position moved to different location
21,240.00 .00 4,681.64 16,558.36 22
734.00 .00 231.28 502.72 (370.00)32 Position moved to different location
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
71625 Compensation‐Travel Allowance
71665 Bonus Payments To Teachers
73235 Professional Development ‐NBC Certification Fees
73265 Teacher Licensing
75517 Travel‐Director of Human Resources
73065 Employee Assistance Plan
73110 Pre‐Employment Checks
73120 Recruiting Fees
72400 VRS Group Life Insurance
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
71150 Compensation‐Clerical
71200 Compensation‐OT
71625 Compensation‐Travel Allowance
76475 Wellness Program
Program 214 ‐ Personnel Services Totals
Program 216 ‐ Fiscal Services
71110 Compensation‐Administrative
Program 216 ‐ Fiscal Services Totals
Level 9 ‐ District Wide Totals
Sub‐Function 62 ‐ Admin, Attend. & Health Totals
Function 62 ‐ Administration, Attend. & Health Totals
Function 64 ‐ Operation & Maintenance
73005 Audit Fees
73037 Contractual Services ‐ Other
75513 Travel‐Director of Business
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
71190 Compensation‐Custodians
71191 Compensation ‐ Const/Maint Mgr
71200 Compensation‐OT
Sub‐Function 64 ‐ Operation & Maintenance
Level 9 ‐ District Wide
Program 420 ‐ Building Services
71187 Compensation‐Student Workers
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
9,000.00 .00 .00 9,000.00 0
1,000.00 .00 .00 1,000.00 0
362.00 .00 117.36 244.64 (334.00)32 Position moved to different location
6,500.00 .00 3,798.67 2,701.33 58
1,900.00 .00 166.00 1,734.00 9
18,000.00 1,064.34 8,056.65 9,943.35 45
15,900.00 409.52 4,643.11 11,256.89 (2,348.00)29 To cover cost of laminator
26,000.00 1,643.24 16,316.07 9,683.93 63
4,000.00 .00 1,866.82 2,133.18 47
1,400.00 137.51 1,032.29 367.71 74
72,000.00 .00 68,791.00 3,209.00 96
3,500.00 .00 .00 3,500.00 0
2,213.00 122.63 4,612.10 (2,399.10) 208
$298,363.00 $3,377.24 $177,264.07 $121,098.93 ($31,932.00)59%
$298,363.00 $3,377.24 $177,264.07 $121,098.93 59%
$298,363.00 $3,377.24 $177,264.07 $121,098.93 59%
$298,363.00 $3,377.24 $177,264.07 $121,098.93 59%
$2,170,658.00 $6,178.65 $1,483,491.78 $687,166.22 68%
320,454.00 .00 212,665.34 107,788.66 66
8,000.00 .00 3,186.96 4,813.04 40
.00 .00 9,288.00 (9,288.00)9,288.00 +++ From contingency account for bonuses
25,127.00 .00 15,897.42 9,229.58 63
53,259.00 .00 17,037.72 36,221.28 32
.00 .00 14,767.32 (14,767.32) +++
45,189.00 .00 19,023.28 26,165.72 42
4,294.00 .00 2,564.34 1,729.66 60
.00 .00 211.50 (211.50) +++
3,000.00 .00 .00 3,000.00 0
3,877.00 .00 2,315.58 1,561.42 60
4,080.00 .00 4,178.00 (98.00) 102
15,613.00 .00 .00 15,613.00 0
9,500.00 194.66 13,610.89 (4,110.89) 143
4,000.00 .00 1,759.00 2,241.00 44
1,200.00 .00 .00 1,200.00 0
2,000.00 .00 .00 2,000.00 0
2,974.00 .00 378.84 2,595.16 13
9,000.00 .00 1,608.06 7,391.94 18
$511,567.00 $194.66 $318,492.25 $193,074.75 62%
195,454.00 .00 130,302.48 65,151.52 67
.00 .00 4,644.00 (4,644.00)4,644.00 +++ From contingency account for bonuses
14,952.00 .00 8,761.94 6,190.06 59
73195 Safety and OSHA Training
74900 Building Maintenance ‐City
75001 Telecom/ Internet Services
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
73180 Repair/Maint ‐ Other Contracted
72600 Unemployment Compensation
Program 420 ‐ Building Services Totals
Level 9 ‐ District Wide Totals
Sub‐Function 64 ‐ Operation & Maintenance Totals
Function 64 ‐ Operation & Maintenance Totals
Locations 121 ‐ Central Administration Totals
75302 Insurance ‐Property
76055 Machines, Equipment and Tools <$5,000
76110 Supplies ‐ Operational
75004 Utilities ‐ Electric
75005 Utilities ‐ Natural Gas
75009 Utilities ‐ Water and Sewer
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
71131 Compensation‐School Nurses
71520 Compensation‐Substitutes
71665 Bonus Payments To Teachers
Locations 122 ‐ Central Attend. & Health
Function 62 ‐ Administration, Attend. & Health
Sub‐Function 62 ‐ Admin, Attend. & Health
Level 9 ‐ District Wide
Program 222 ‐ Health Services
73055 Drug Testing Services/Pledge Program
73085 Maintenance of Records
73115 Printing Services
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
73037 Contractual Services ‐ Other
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
71665 Bonus Payments To Teachers
72100 FICA
76100 Supplies ‐ Nursing
Program 222 ‐ Health Services Totals
Program 223 ‐ Psych Services
71132 Compensation‐Psychologists
73255 Professional Development
73260 Student Assistance Program
75525 Travel ‐ Health Services Staff
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
32,484.00 .00 20,395.36 12,088.64 63
29,829.00 .00 17,128.92 12,700.08 57
2,619.00 .00 1,644.44 974.56 63
2,365.00 .00 1,484.84 880.16 63
$277,703.00 $0.00 $184,361.98 $93,341.02 66%
283,959.00 .00 187,911.43 96,047.57 66
.00 .00 6,966.00 (6,966.00)6,966.00 +++ From contingency account for bonuses
21,723.00 .00 13,945.38 7,777.62 64
47,194.00 .00 20,023.68 27,170.32 42
.00 .00 6,409.02 (6,409.02) +++
29,829.00 .00 11,137.20 18,691.80 37
3,805.00 .00 2,131.14 1,673.86 56
.00 .00 91.80 (91.80) +++
3,436.00 .00 1,924.44 1,511.56 56
$389,946.00 $0.00 $250,540.09 $139,405.91 64%
$1,179,216.00 $194.66 $753,394.32 $425,821.68 64%
$1,179,216.00 $194.66 $753,394.32 $425,821.68 64%
$1,179,216.00 $194.66 $753,394.32 $425,821.68 64%
$1,179,216.00 $194.66 $753,394.32 $425,821.68 64%
38,997.00 .00 27,660.09 11,336.91 71
62,438.00 .00 42,292.16 20,145.84 68
.00 .00 15.71 (15.71) +++
.00 .00 3,870.00 (3,870.00)3,870.00 +++ From contingency account for bonuses
7,569.00 .00 5,327.61 2,241.39 70
16,443.00 .00 11,242.59 5,200.41 68
19,886.00 .00 12,649.45 7,236.55 64
1,326.00 .00 906.45 419.55 68
8,000.00 .00 .00 8,000.00 0
1,197.00 .00 818.48 378.52 68
2,000.00 .00 99.55 1,900.45 5
$157,856.00 $0.00 $104,882.09 $52,973.91 66%
468,322.00 .00 281,573.75 186,748.25 60
38,000.00 .00 1,629.29 36,370.71 4
33,727.00 .00 24,259.73 9,467.27 72
12,500.00 .00 2,182.75 10,317.25 17
7,000.00 .00 .00 7,000.00 0
.00 .00 44,892.00 (44,892.00)44,892.00 +++ From contingency account for bonuses
37,295.00 .00 24,397.74 12,897.26 65
14,834.00 .00 2,728.84 12,105.16 18
.00 .00 2,705.17 (2,705.17) +++
72210 VRS Pension Contribution
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
Program 223 ‐ Psych Services Totals
Program 224 ‐ Speech/Audio Services
71185 Compensation‐ Speech and Vision Teachers
71665 Bonus Payments To Teachers
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
Level 9 ‐ District Wide
Program 310 ‐ Transportation Mgmt and Dir
71150 Compensation‐Clerical
71173 Compensation‐Transportation Supr
Function 62 ‐ Administration, Attend. & Health Totals
Locations 122 ‐ Central Attend. & Health Totals
Locations 130 ‐ Transportation
Function 63 ‐ Pupil Transportation
Sub‐Function 63 ‐ Pupil Transportation
72750 VRS Retiree Health Care Credit
Program 224 ‐ Speech/Audio Services Totals
Level 9 ‐ District Wide Totals
Sub‐Function 62 ‐ Admin, Attend. & Health Totals
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
74900 Building Maintenance ‐City
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71200 Compensation‐OT
71665 Bonus Payments To Teachers
72100 FICA
71665 Bonus Payments To Teachers
72100 FICA
72210 VRS Pension Contribution
71174 Compensation‐Substitute Bus Drivers
71198 Compensation ‐ SOL Summer School
71200 Compensation‐OT
Program 310 ‐ Transportation Mgmt and Dir Totals
Program 320 ‐ Vehicle Operation Services
71170 Compensation‐Bus Drivers
71171 Compensation‐Bus Drivers‐Field Trips
72220 VRS Hybrid Pension Contribution
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
233,187.00 .00 86,965.40 146,221.60 37
5,274.00 .00 3,002.65 2,271.35 57
.00 .00 556.72 (556.72) +++
.00 .00 1,028.24 (1,028.24) +++
2,372.00 .00 1,523.67 848.33 64
.00 .00 5,400.00 (5,400.00) +++
2,950.00 .00 1,985.50 964.50 67
2,580.00 .00 1,653.00 927.00 64
1,500.00 .00 2,847.88 (1,347.88) 190
1,500.00 .00 945.20 554.80 63
22,100.00 .00 18,818.00 3,282.00 85
5,000.00 202.48 4,071.01 928.99 81
110,000.00 9,455.21 43,921.82 66,078.18 40
$998,141.00 $9,657.69 $557,088.36 $441,052.64 56%
93,111.00 .00 64,251.09 28,859.91 69
.00 .00 39.09 (39.09) +++
7,000.00 .00 5,525.03 1,474.97 79
.00 .00 14,706.00 (14,706.00)14,706.00 +++ From contingency account for bonuses
7,658.00 .00 6,165.58 1,492.42 81
2,142.00 .00 450.72 1,691.28 21
.00 .00 940.92 (940.92) +++
44,744.00 .00 25,155.54 19,588.46 56
1,248.00 .00 770.75 477.25 62
.00 .00 200.22 (200.22) +++
.00 .00 521.97 (521.97) +++
615.00 .00 391.10 223.90 64
90,426.00 8,565.98 54,782.86 35,643.14 61
$246,944.00 $8,565.98 $173,900.87 $73,043.13 70%
.00 .00 19,756.00 (19,756.00)27,600.00 +++ Position moved from different location
.00 .00 3.87 (3.87) +++
.00 .00 1,480.16 (1,480.16)2,111.00 +++ Position moved from different location
.00 .00 423.20 (423.20)4,587.00 +++ Position moved from different location
.00 .00 41.14 (41.14) +++
.00 .00 4,681.64 (4,681.64) +++
.00 .00 270.53 (270.53)370.00 +++ Position moved from different location
.00 .00 9.44 (9.44) +++
.00 .00 137.28 (137.28)334.00 +++ Position moved from different location
.00 .00 216.70 (216.70) +++
1,000.00 .00 1,598.82 (598.82) 160
180,000.00 14,457.35 107,145.65 72,854.35 60
$181,000.00 $14,457.35 $135,764.43 $45,235.57 $35,002.00 75%
335,978.00 .00 50,378.00 285,600.00 15
$335,978.00 $0.00 $50,378.00 $285,600.00 15%
$1,919,919.00 $32,681.02 $1,022,013.75 $897,905.25 53%
72800 Termination Pay for Vac/Sick Leave
73055 Drug Testing Services/Pledge Program
73070 Employee Physicals
72510 Hybrid Disability Insurance
72600 Unemployment Compensation
72750 VRS Retiree Health Care Credit
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71520 Compensation‐Substitutes
71665 Bonus Payments To Teachers
72100 FICA
Program 330 ‐ Transportation Monitoring Svcs
71172 Compensation‐Bus Aides
71200 Compensation‐OT
76110 Supplies ‐ Operational
76125 Fuel and Lubricants
Program 320 ‐ Vehicle Operation Services Totals
73100 Parents‐Sp Ed Transportation Payments
73255 Professional Development
75304 Insurance ‐ Motor Vehicle
72750 VRS Retiree Health Care Credit
73040 Crossing Guard Services
Program 330 ‐ Transportation Monitoring Svcs
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72600 Unemployment Compensation
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
Program 340 ‐ Vehicle Maintenance Services
71190 Compensation‐Custodians
71200 Compensation‐OT
Program 350 ‐ Bus Regular Purchases Totals
Level 9 ‐ District Wide Totals
74915 Vehicle Maintenance‐ City
Program 340 ‐ Vehicle Maintenance Services Totals
Program 350 ‐ Bus Regular Purchases
78030 School Buses and Other Vehicles
72750 VRS Retiree Health Care Credit
72800 Termination Pay for Vac/Sick Leave
73180 Repair/Maint ‐ Other Contracted
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget NotesAccount Account Description
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
$1,919,919.00 $32,681.02 $1,022,013.75 $897,905.25 53%
$1,919,919.00 $32,681.02 $1,022,013.75 $897,905.25 53%
$1,919,919.00 $32,681.02 $1,022,013.75 $897,905.25 53%
1,831,816.00 .00 1,831,816.00 .00 100
603,282.00 .00 603,282.00 .00 100
105,000.00 .00 99,918.53 5,081.47 95
14,000.00 .00 4,849.49 9,150.51 35
1,566,352.00 .00 .00 1,566,352.00 (852,401.00)0To cover bonuses and needed updates
$4,120,450.00 $0.00 $2,539,866.02 $1,580,583.98 62%
$4,120,450.00 $0.00 $2,539,866.02 $1,580,583.98 62%
$4,120,450.00 $0.00 $2,539,866.02 $1,580,583.98 62%
$4,120,450.00 $0.00 $2,539,866.02 $1,580,583.98 62%
$4,120,450.00 $0.00 $2,539,866.02 $1,580,583.98 62%
$47,390,987.00 $292,833.01 $30,240,301.79 $17,150,685.21 $262,448.00 64%
47,390,987.00 3,074,060.84 33,260,002.75 14,130,984.25 262,448.00 70%
47,390,987.00 292,833.01 30,240,301.79 17,150,685.21 262,448.00 64%
$0.00 $2,781,227.83 $3,019,700.96 $3,019,700.96 $0.00 +++
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
Sub‐Function 63 ‐ Pupil Transportation Totals
Function 63 ‐ Pupil Transportation Totals
Locations 130 ‐ Transportation Totals
Fund 30 ‐ School General Fund Totals
REVENUE TOTALS
EXPENSE TOTALS
Fund 30 ‐ School General Fund Net Gain (Loss)
Level 9 ‐ District Wide Totals
Sub‐Function 67 ‐ Debt Service & Transfers Totals
Function 67 ‐ Debt Service & Fund Transfers Totals
Locations 170 ‐ Non‐Departmental Totals
EXPENSE TOTALS
79410 Capital Lease Obligation Interest
79999 Contingencies
Program 720 ‐ Intra Agency Fund Totals
79311 Transfer To School Capital Projects Fund
79313 Transfer to School Reserve Fund
79400 Capital Lease Obligation Principal
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Annual MTD YTD Budget Less Adjustment % of Attachment B
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
.00 .00 37,545.85 (37,545.85)37,546.00 +++Carryover amount not appropriated
300,000.00 .00 200,000.00 100,000.00 67
$300,000.00 $0.00 $237,545.85 $62,454.15 $37,546.00 79%
$300,000.00 $0.00 $237,545.85 $62,454.15 $37,546.00 79%
$300,000.00 $0.00 $237,545.85 $62,454.15 $37,546.00 79%
$300,000.00 $0.00 $237,545.85 $62,454.15 $37,546.00 79%
$300,000.00 $0.00 $237,545.85 $62,454.15 $37,546.00 79%
$5,995,618.00 $299,914.50 $2,175,374.96 $3,820,243.04 $37,546.00 36%
.00 .00 34,432.00 (34,432.00)34,500.00 +++Carryover amount not appropriated
.00 .00 2,634.05 (2,634.05)2,639.00 +++Carryover amount not appropriated
.00 .00 95.80 (95.80)407.00 +++Carryover amount not appropriated
$0.00 $0.00 $37,161.85 ($37,161.85) $37,546.00 +++
10,000.00 1,152.00 1,152.00 8,848.00 12
765.00 88.12 88.12 676.88 12
15,000.00 .00 .00 15,000.00 0
274,235.00 2,209.58 3,768.13 270,466.87 1
$300,000.00 $3,449.70 $5,008.25 $294,991.75 $0.00 2%
$300,000.00 $3,449.70 $42,170.10 $257,829.90 $37,546.00 14%
$300,000.00 $3,449.70 $42,170.10 $257,829.90 $37,546.00 14%
$300,000.00 $3,449.70 $42,170.10 $257,829.90 $37,546.00 14%
$300,000.00 $3,449.70 $42,170.10 $257,829.90 $37,546.00 14%
$5,995,618.00 $290,078.91 $2,484,590.81 $3,511,027.19 $37,546.00 41%
Fund Type Special Revenue Funds
Fund 32 - School Grants Fund
REVENUE
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
Account Account Description
Fund Category Governmental Funds
Locations 460 - Year Round School
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
Level 9 - District Wide Totals
Sub-Function 00 - Revenues Totals
Function 00 - Revenue Totals
Locations 460 - Year Round School Totals
61401 Year Round School Planning Grants
61402 Year Round School Start-Up Grant
Program 000 - General Revenue Totals
Locations 460 - Year Round School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
REVENUE TOTALS
EXPENSE
Level 6 - Summer
Program 160 - Summer
71120 Compensation-Instructional Salaries
72100 FICA
76435 Supplies - Instructional
Program 160 - Summer Totals
Program 161 - Summer Startup
71120 Compensation-Instructional Salaries
72100 FICA
73037 Contractual Services - Other
76435 Supplies - Instructional
EXPENSE TOTALS
Program 161 - Summer Startup Totals
Level 6 - Summer Totals
Sub-Function 10 - Classroom Instruction Totals
Function 61 - Instruction Totals
Locations 460 - Year Round School Totals
Fund 32 - School Grants Fund Totals
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Annual MTD YTD Budget Less Adjustment % of Attachment B
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
Account Account Description
5,995,618.00 299,914.50 2,175,374.96 3,820,243.04 37,546.00 36%
5,995,618.00 290,078.91 2,484,590.81 3,511,027.19 37,546.00 41%
$0.00 $9,835.59 ($309,215.85) ($309,215.85)$0.00 +++
REVENUE TOTALS
EXPENSE TOTALS
Fund 32 - School Grants Fund Net Gain (Loss)
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Attachment C
Annual MTD YTD Budget Less Adjustment % of
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget
7,868.00 .00 4,267.79 3,600.21 54
3,932.00 .00 .00 3,932.00 0
300,044.00 .00 .00 300,044.00 0
.00 .00 155,472.14 (155,472.14)+++
.00 .00 23.88 (23.88)+++
41,500.00 .00 .00 41,500.00 0
13,460.00 .00 84.40 13,375.60 1
146,476.00 .00 392.70 146,083.30 0
107,401.00 1,743.28 8,952.52 98,448.48 8
11,699.00 1,026.10 5,039.15 6,659.85 43
300.00 589.96 1,123.76 (823.76)375
5,087.00 .00 .00 5,087.00 0
500.00 17.00 199.28 300.72 40
$638,267.00 $3,376.34 $175,555.62 $462,711.38 $0.00 28%
$638,267.00 $3,376.34 $175,555.62 $462,711.38 $0.00 28%
$638,267.00 $3,376.34 $175,555.62 $462,711.38 $0.00 28%
$638,267.00 $3,376.34 $175,555.62 $462,711.38 $0.00 28%
$638,267.00 $3,376.34 $175,555.62 $462,711.38 $0.00 28%
7,868.00 .00 4,703.06 3,164.94 60
3,932.00 .00 .00 3,932.00 0
216,335.00 .00 .00 216,335.00 0
25,368.00 .00 54,883.22 (29,515.22)216
.00 .00 112,144.39 (112,144.39)+++
5,500.00 .00 .00 5,500.00 0
62397 Summer Food Service Program 10.559
62398 Summer Food Service Program 10.559 - CARES
63010 Appropriated from Fund Balance
61118 State School Lunch Program
61351 State School Breakfast Incentive Grant
62360 Natl School Lunch Program 10.555
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
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
Function 65 - Food Services Totals
Locations 111 - Salem High School Totals
63040 Rebate Income
63045 Catering/Special Events
63801 Interest Income
63035 Sale of Lunches
63036 Sale - A La Carte
63037 Sale - Adult
63000 Revenue For Encumbrances
63010 Appropriated from Fund Balance
63030 Sale of Breakfasts
61351 State School Breakfast Incentive Grant
62360 Natl School Lunch Program 10.555
62398 Summer Food Service Program 10.559 - CARES
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
Account Account Description
Fund Category Governmental Funds
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
61118 State School Lunch Program
Fund Type Special Revenue Funds
Fund 33 - School Cafeteria Fund
REVENUE
Locations 111 - Salem High School
Function 65 - Food Services
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Attachment C
Annual MTD YTD Budget Less Adjustment % of
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
Account Account Description
9,801.00 .00 3.75 9,797.25 0
106,655.00 .00 311.10 106,343.90 0
78,203.00 1,739.00 7,434.25 70,768.75 10
8,518.00 435.05 2,806.65 5,711.35 33
300.00 589.96 1,123.76 (823.76)375
500.00 17.00 223.16 276.84 45
$462,980.00 $2,781.01 $183,633.34 $279,346.66 $0.00 40%
$462,980.00 $2,781.01 $183,633.34 $279,346.66 $0.00 40%
$462,980.00 $2,781.01 $183,633.34 $279,346.66 $0.00 40%
$462,980.00 $2,781.01 $183,633.34 $279,346.66 $0.00 40%
$462,980.00 $2,781.01 $183,633.34 $279,346.66 $0.00 40%
4,059.00 .00 2,430.60 1,628.40 60
1,963.00 .00 .00 1,963.00 0
100,455.00 .00 .00 100,455.00 0
.00 .00 48,225.17 (48,225.17)+++
.00 .00 96,854.49 (96,854.49)+++
4,569.00 .00 4.60 4,564.40 0
49,718.00 .00 20.55 49,697.45 0
36,455.00 1.15 185.96 36,269.04 1
3,971.00 42.35 870.80 3,100.20 22
300.00 589.96 1,123.75 (823.75)375
.00 .00 36.97 (36.97)+++
500.00 17.00 223.16 276.84 45
$201,990.00 $650.46 $149,976.05 $52,013.95 $0.00 74%
$201,990.00 $650.46 $149,976.05 $52,013.95 $0.00 74%
$201,990.00 $650.46 $149,976.05 $52,013.95 $0.00 74%
$201,990.00 $650.46 $149,976.05 $52,013.95 $0.00 74%
$201,990.00 $650.46 $149,976.05 $52,013.95 $0.00 74%
Locations 114 - West Salem Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
Program 510 - School Food Services Totals
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
Function 65 - Food Services Totals
Locations 113 - Carver Elementary Totals
63040 Rebate Income
63050 Miscellaneous Income
63801 Interest Income
63035 Sale of Lunches
63036 Sale - A La Carte
63037 Sale - Adult
62397 Summer Food Service Program 10.559
62398 Summer Food Service Program 10.559 - CARES
63030 Sale of Breakfasts
61118 State School Lunch Program
61351 State School Breakfast Incentive Grant
62360 Natl School Lunch Program 10.555
Locations 113 - Carver Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
Program 510 - School Food Services Totals
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
Function 65 - Food Services Totals
Locations 112 - Andrew Lewis Middle School Totals
63037 Sale - Adult
63040 Rebate Income
63801 Interest Income
63030 Sale of Breakfasts
63035 Sale of Lunches
63036 Sale - A La Carte
Run by Mandy Hall on 04/08/2021 13:47:59 PM Page 2 of 8
Attachment C
Annual MTD YTD Budget Less Adjustment % of
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
Account Account Description
4,059.00 .00 2,054.86 2,004.14 51
1,963.00 .00 .00 1,963.00 0
108,532.00 .00 .00 108,532.00 0
.00 .00 74,154.93 (74,154.93)+++
17,050.00 .00 .00 17,050.00 0
25,000.00 .00 .00 25,000.00 0
4,922.00 .00 9.05 4,912.95 0
53,561.00 .00 130.40 53,430.60 0
39,272.00 .00 .00 39,272.00 0
4,278.00 150.85 1,547.15 2,730.85 36
300.00 589.96 1,123.75 (823.75)375
500.00 17.00 223.16 276.84 45
$259,437.00 $757.81 $79,243.30 $180,193.70 $0.00 31%
$259,437.00 $757.81 $79,243.30 $180,193.70 $0.00 31%
$259,437.00 $757.81 $79,243.30 $180,193.70 $0.00 31%
$259,437.00 $757.81 $79,243.30 $180,193.70 $0.00 31%
$259,437.00 $757.81 $79,243.30 $180,193.70 $0.00 31%
4,059.00 .00 1,938.39 2,120.61 48
1,963.00 .00 .00 1,963.00 0
94,091.00 .00 .00 94,091.00 0
.00 .00 41,188.53 (41,188.53)+++
.00 .00 77,521.58 (77,521.58)+++
4,290.00 .00 8.75 4,281.25 0
46,691.00 .00 38.80 46,652.20 0
34,235.00 11.95 145.00 34,090.00 0
3,729.00 215.60 1,438.75 2,290.25 39
300.00 589.96 1,147.75 (847.75)383
500.00 17.00 223.16 276.84 45
$189,858.00 $834.51 $123,650.71 $66,207.29 $0.00 65%
$189,858.00 $834.51 $123,650.71 $66,207.29 $0.00 65%
$189,858.00 $834.51 $123,650.71 $66,207.29 $0.00 65%
$189,858.00 $834.51 $123,650.71 $66,207.29 $0.00 65%
$189,858.00 $834.51 $123,650.71 $66,207.29 $0.00 65%
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
Function 65 - Food Services Totals
Locations 115 - South Salem Elementary Totals
63040 Rebate Income
63801 Interest Income
Program 510 - School Food Services Totals
63035 Sale of Lunches
63036 Sale - A La Carte
63037 Sale - Adult
62397 Summer Food Service Program 10.559
62398 Summer Food Service Program 10.559 - CARES
63030 Sale of Breakfasts
61118 State School Lunch Program
61351 State School Breakfast Incentive Grant
62360 Natl School Lunch Program 10.555
Locations 115 - South Salem Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
Program 510 - School Food Services Totals
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
Function 65 - Food Services Totals
Locations 114 - West Salem Elementary Totals
63037 Sale - Adult
63040 Rebate Income
63801 Interest Income
63030 Sale of Breakfasts
63035 Sale of Lunches
63036 Sale - A La Carte
62398 Summer Food Service Program 10.559 - CARES
63000 Revenue For Encumbrances
63010 Appropriated from Fund Balance
61118 State School Lunch Program
61351 State School Breakfast Incentive Grant
62360 Natl School Lunch Program 10.555
Run by Mandy Hall on 04/08/2021 13:47:59 PM Page 3 of 8
Attachment C
Annual MTD YTD Budget Less Adjustment % of
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
Account Account Description
4,059.00 .00 2,689.37 1,369.63 66
1,963.00 .00 .00 1,963.00 0
95,315.00 .00 .00 95,315.00 0
.00 .00 92,969.80 (92,969.80)+++
25,000.00 .00 .00 25,000.00 0
9,000.00 .00 .00 9,000.00 0
4,344.00 5.50 57.05 4,286.95 1
47,273.00 27.80 161.80 47,111.20 0
34,662.00 .00 22.50 34,639.50 0
3,776.00 180.95 2,160.35 1,615.65 57
300.00 589.96 1,123.76 (823.76)375
500.00 16.98 223.08 276.92 45
$226,192.00 $821.19 $99,407.71 $126,784.29 $0.00 44%
$226,192.00 $821.19 $99,407.71 $126,784.29 $0.00 44%
$226,192.00 $821.19 $99,407.71 $126,784.29 $0.00 44%
$226,192.00 $821.19 $99,407.71 $126,784.29 $0.00 44%
$226,192.00 $821.19 $99,407.71 $126,784.29 $0.00 44%
$1,978,724.00 $9,221.32 $811,466.73 $1,167,257.27 $0.00 41%
246,700.00 6,262.39 137,804.45 108,895.55 56
3,000.00 222.79 1,624.76 1,375.24 54
2,277.00 .00 .00 2,277.00 0
.00 .00 4,644.00 (4,644.00)4,644.00 +++
46,625.00 426.96 11,319.33 35,305.67 24
7,625.00 579.62 5,056.85 2,568.15 66
43,526.00 1,381.24 27,618.15 15,907.85 63
1,297.00 83.92 587.44 709.56 45
682.00 58.71 410.97 271.03 6072750VRS Retiree Health Care Credit
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71520 Compensation-Substitutes
71665 Bonus Payments To Teachers
72100 FICA
Program 510 - School Food Services
71192 Compensation-Cafeteria
71200 Compensation-OT
EXPENSE
Locations 111 - Salem High School
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
Function 65 - Food Services Totals
Locations 116 - East Salem Elementary Totals
REVENUE TOTALS
63040 Rebate Income
63801 Interest Income
Program 510 - School Food Services Totals
63035 Sale of Lunches
63036 Sale - A La Carte
63037 Sale - Adult
62400 NSLP Equipment Grant 10.579
63010 Appropriated from Fund Balance
63030 Sale of Breakfasts
61351 State School Breakfast Incentive Grant
62360 Natl School Lunch Program 10.555
62398 Summer Food Service Program 10.559 - CARES
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
61118 State School Lunch Program
Locations 116 - East Salem Elementary
Run by Mandy Hall on 04/08/2021 13:47:59 PM Page 4 of 8
Attachment C
Annual MTD YTD Budget Less Adjustment % of
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
Account Account Description
1,000.00 183.15 2,255.33 (1,255.33)226
30,898.00 .00 15,012.51 15,885.49 49
4,804.00 .00 3,530.45 1,273.55 73
50,761.00 76.04 3,028.62 47,732.38 6
5,000.00 .00 .00 5,000.00 0
3,000.00 .00 .00 3,000.00 0
19,418.00 .00 10,734.45 8,683.55 55
207,690.00 3,318.38 48,455.57 159,234.43 (74,644.00)23
2,155.00 .00 1,008.30 1,146.70 47
15,000.00 .00 .00 15,000.00 0
$691,458.00 $12,593.20 $273,091.18 $418,366.82 ($70,000.00)39%
$691,458.00 $12,593.20 $273,091.18 $418,366.82 ($70,000.00)39%
$691,458.00 $12,593.20 $273,091.18 $418,366.82 ($70,000.00)39%
$691,458.00 $12,593.20 $273,091.18 $418,366.82 ($70,000.00)39%
$691,458.00 $12,593.20 $273,091.18 $418,366.82 ($70,000.00)39%
140,143.00 1,893.36 113,599.24 26,543.76 81
2,000.00 .00 1,011.94 988.06 51
1,658.00 .00 .00 1,658.00 0
.00 .00 1,548.00 (1,548.00)1,548.00 +++
30,915.00 137.05 10,090.25 20,824.75 33
1,662.00 37.19 1,259.84 402.16 76
15,099.00 583.90 14,120.60 978.40 94
442.00 21.67 151.69 290.31 34
.00 .00 2,217.40 (2,217.40)+++
107.00 11.00 77.00 30.00 72
1,000.00 166.50 2,136.35 (1,136.35)214
22,498.00 .00 15,030.82 7,467.18 67
3,498.00 .00 3,739.62 (241.62)107
24,761.00 350.53 2,897.34 21,863.66 12
13,047.00 .00 9,844.41 3,202.59 75
151,228.00 3,278.67 55,291.08 95,936.92 (31,548.00)37
1,569.00 .00 817.96 751.04 52
14,500.00 .00 .00 14,500.00 0
76550 Uniforms
78020 Furniture & Equipment >$5,000
73180 Repair/Maint - Other Contracted
76110 Supplies - Operational
76120 Food Products
73020 Commodity Storage Services
73037 Contractual Services - Other
73178 Repair/Maint - POS Terminals
72400 VRS Group Life Insurance
72600 Unemployment Compensation
72750 VRS Retiree Health Care Credit
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
71200 Compensation-OT
71520 Compensation-Substitutes
71665 Bonus Payments To Teachers
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
71192 Compensation-Cafeteria
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
Function 65 - Food Services Totals
Locations 111 - Salem High School Totals
Locations 112 - Andrew Lewis Middle School
76550 Uniforms
78020 Furniture & Equipment >$5,000
Program 510 - School Food Services Totals
76088 Special Events Costs
76110 Supplies - Operational
76120 Food Products
73178 Repair/Maint - POS Terminals
73180 Repair/Maint - Other Contracted
76055 Machines, Equipment and Tools <$5,000
73020 Commodity Storage Services
73037 Contractual Services - Other
Run by Mandy Hall on 04/08/2021 13:47:59 PM Page 5 of 8
Attachment C
Annual MTD YTD Budget Less Adjustment % of
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
Account Account Description
$424,127.00 $6,479.87 $233,833.54 $190,293.46 ($30,000.00)55%
$424,127.00 $6,479.87 $233,833.54 $190,293.46 ($30,000.00)55%
$424,127.00 $6,479.87 $233,833.54 $190,293.46 ($30,000.00)55%
$424,127.00 $6,479.87 $233,833.54 $190,293.46 ($30,000.00)55%
$424,127.00 $6,479.87 $233,833.54 $190,293.46 ($30,000.00)55%
62,215.00 .00 74,471.09 (12,256.09)36,300.00 120
1,500.00 .00 193.40 1,306.60 13
773.00 .00 .00 773.00 0
14,216.00 .00 6,514.01 7,701.99 46
1,290.00 .00 999.51 290.49 77
7,283.00 .00 7,957.75 (674.75)109
500.00 86.58 1,199.21 (699.21)240
10,488.00 .00 14,679.34 (4,191.34)10,000.00 140
1,631.00 .00 2,774.56 (1,143.56)170
21,761.00 .00 3,256.93 18,504.07 15
6,083.00 .00 9,426.57 (3,343.57)155
70,496.00 1,679.06 39,442.78 31,053.22 (10,000.00)56
731.00 .00 651.36 79.64 89
$198,967.00 $1,765.64 $161,566.51 $37,400.49 $36,300.00 81%
$198,967.00 $1,765.64 $161,566.51 $37,400.49 $36,300.00 81%
$198,967.00 $1,765.64 $161,566.51 $37,400.49 $36,300.00 81%
$198,967.00 $1,765.64 $161,566.51 $37,400.49 $36,300.00 81%
$198,967.00 $1,765.64 $161,566.51 $37,400.49 $36,300.00 81%
66,350.00 .00 64,529.09 1,820.91 20,000.00 97
1,500.00 .00 268.17 1,231.83 18
832.00 .00 .00 832.00 0
15,255.00 .00 5,589.91 9,665.09 37
1,290.00 .00 999.51 290.49 77
72100 FICA
72210 VRS Pension Contribution
71192 Compensation-Cafeteria
71200 Compensation-OT
71520 Compensation-Substitutes
Locations 114 - West Salem Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
Program 510 - School Food Services Totals
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
Function 65 - Food Services Totals
Locations 113 - Carver Elementary Totals
76110 Supplies - Operational
76120 Food Products
76550 Uniforms
73037 Contractual Services - Other
73178 Repair/Maint - POS Terminals
73180 Repair/Maint - Other Contracted
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
73020 Commodity Storage Services
71200 Compensation-OT
71520 Compensation-Substitutes
72100 FICA
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
71192 Compensation-Cafeteria
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
Function 65 - Food Services Totals
Locations 112 - Andrew Lewis Middle School Totals
Locations 113 - Carver Elementary
Program 510 - School Food Services Totals
Run by Mandy Hall on 04/08/2021 13:47:59 PM Page 6 of 8
Attachment C
Annual MTD YTD Budget Less Adjustment % of
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
Account Account Description
7,283.00 .00 7,391.77 (108.77)101
.00 .00 2,627.63 (2,627.63)+++
500.00 66.60 1,033.36 (533.36)207
11,298.00 .00 14,748.79 (3,450.79)11,500.00 131
1,757.00 .00 2,774.61 (1,017.61)158
39,761.00 672.25 4,056.84 35,704.16 (15,000.00)10
.00 .00 800.00 (800.00)+++
6,552.00 .00 10,842.59 (4,290.59)10,000.00 165
75,944.00 1,639.35 24,147.84 51,796.16 (10,000.00)32
788.00 .00 579.98 208.02 74
17,050.00 .00 17,050.00 .00 100
$246,160.00 $2,378.20 $157,440.09 $88,719.91 $16,500.00 64%
$246,160.00 $2,378.20 $157,440.09 $88,719.91 $16,500.00 64%
$246,160.00 $2,378.20 $157,440.09 $88,719.91 $16,500.00 64%
$246,160.00 $2,378.20 $157,440.09 $88,719.91 $16,500.00 64%
$246,160.00 $2,378.20 $157,440.09 $88,719.91 $16,500.00 64%
73,201.00 1,164.57 68,158.03 5,042.97 27,000.00 93
2,000.00 .00 168.94 1,831.06 8
726.00 .00 79.89 646.11 11
.00 .00 1,548.00 (1,548.00)1,548.00 +++
14,526.00 83.16 5,631.30 8,894.70 39
1,608.00 31.81 1,222.18 385.82 76
15,099.00 583.90 12,330.23 2,768.77 82
176.00 18.53 129.71 46.29 74
91.00 9.40 65.80 25.20 72
500.00 66.60 1,115.80 (615.80)223
9,849.00 .00 14,692.76 (4,843.76)10,800.00 149
1,531.00 .00 2,967.58 (1,436.58)194
14,761.00 .00 5,532.43 9,228.57 (5,000.00)37
5,712.00 .00 8,579.87 (2,867.87)150
66,203.00 1,639.35 25,166.50 41,036.50 (6,548.00)38
687.00 .00 579.95 107.05 84
$206,670.00 $3,597.32 $147,968.97 $58,701.03 $27,800.00 72%
76120 Food Products
76550 Uniforms
Program 510 - School Food Services Totals
73178 Repair/Maint - POS Terminals
73180 Repair/Maint - Other Contracted
76110 Supplies - Operational
72750 VRS Retiree Health Care Credit
73020 Commodity Storage Services
73037 Contractual Services - Other
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71520 Compensation-Substitutes
71665 Bonus Payments To Teachers
72100 FICA
Level 9 - District Wide
Program 510 - School Food Services
71192 Compensation-Cafeteria
71200 Compensation-OT
Function 65 - Food Services Totals
Locations 114 - West Salem Elementary Totals
Locations 115 - South Salem Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
78020 Furniture & Equipment >$5,000
Program 510 - School Food Services Totals
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
76110 Supplies - Operational
76120 Food Products
76550 Uniforms
73178 Repair/Maint - POS Terminals
73180 Repair/Maint - Other Contracted
76055 Machines, Equipment and Tools <$5,000
72600 Unemployment Compensation
73020 Commodity Storage Services
73037 Contractual Services - Other
72300 Group Health and Dental Insurance
Run by Mandy Hall on 04/08/2021 13:47:59 PM Page 7 of 8
Attachment C
Annual MTD YTD Budget Less Adjustment % of
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget
Income Statement
Through 03/31/21
Detail Listing
Exclude Rollup Account
Account Account Description
$206,670.00 $3,597.32 $147,968.97 $58,701.03 $27,800.00 72%
$206,670.00 $3,597.32 $147,968.97 $58,701.03 $27,800.00 72%
$206,670.00 $3,597.32 $147,968.97 $58,701.03 $27,800.00 72%
$206,670.00 $3,597.32 $147,968.97 $58,701.03 $27,800.00 72%
59,583.00 .00 67,129.08 (7,546.08)21,000.00 113
1,500.00 .00 197.15 1,302.85 13
735.00 .00 .00 735.00 0
13,555.00 .00 5,764.53 7,790.47 43
1,290.00 .00 999.51 290.49 77
7,283.00 .00 7,245.63 37.37 99
72.00 .00 .00 72.00 0
32.00 .00 .00 32.00 0
500.00 83.25 1,104.01 (604.01)221
9,972.00 .00 14,852.63 (4,880.63)11,600.00 149
1,550.00 .00 2,774.58 (1,224.58)179
16,761.00 .00 2,245.62 14,515.38 (10,000.00)13
5,785.00 .00 8,579.13 (2,794.13)6,800.00 148
67,029.00 1,639.35 27,222.10 39,806.90 (10,000.00)41
695.00 .00 651.36 43.64 94
25,000.00 .00 .00 25,000.00 0
$211,342.00 $1,722.60 $138,765.33 $72,576.67 $19,400.00 66%
$211,342.00 $1,722.60 $138,765.33 $72,576.67 $19,400.00 66%
$211,342.00 $1,722.60 $138,765.33 $72,576.67 $19,400.00 66%
$211,342.00 $1,722.60 $138,765.33 $72,576.67 $19,400.00 66%
$211,342.00 $1,722.60 $138,765.33 $72,576.67 $19,400.00 66%
$1,978,724.00 $28,536.83 $1,112,665.62 $866,058.38 56%
1,978,724.00 9,221.32 811,466.73 1,167,257.27 .00 41%
1,978,724.00 28,536.83 1,112,665.62 866,058.38 .00 56%
$0.00 ($19,315.51)($301,198.89)($301,198.89)$0.00 +++Fund 33 - School Cafeteria Fund Net Gain (Loss)
EXPENSE TOTALS
Fund 33 - School Cafeteria Fund Totals
REVENUE TOTALS
EXPENSE TOTALS
Program 510 - School Food Services Totals
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
Function 65 - Food Services Totals
Locations 116 - East Salem Elementary Totals
76120 Food Products
76550 Uniforms
78020 Furniture & Equipment >$5,000
73178 Repair/Maint - POS Terminals
73180 Repair/Maint - Other Contracted
76110 Supplies - Operational
72750 VRS Retiree Health Care Credit
73020 Commodity Storage Services
73037 Contractual Services - Other
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71200 Compensation-OT
71520 Compensation-Substitutes
72100 FICA
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
71192 Compensation-Cafeteria
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
Function 65 - Food Services Totals
Locations 115 - South Salem Elementary Totals
Locations 116 - East Salem Elementary
Run by Mandy Hall on 04/08/2021 13:47:59 PM Page 8 of 8
1
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA
HELD AT CITY HALL
MEETING DATE: May 10, 2021
AGENDA ITEM: Request to adopt a resolution providing for the issuance, sale
and award of a general obligation refunding bond
SUBMITTED BY: Rosemarie B. Jordan, Director of Finance
SUMMARY OF INFORMATION:
The City issued its $11,400,000 General Obligation Public Improvement Bonds, Series
2010D, on November 10, 2010. The proceeds of these bonds were used to finance various
capital improvements projects. It appears that the City can effect debt service savings by
issuing a series of its general obligation refunding bonds to refund all of the outstanding
2010D Bonds and to pay the costs of the related issuance and refunding costs . Our
financial advisor, Davenport & Company LLC, has solicited bids through a private
placement with a commercial banking or other financial institution. The refunded bonds
shall be in an aggregate principal amount not to exceed $1,585,000.
FISCAL IMPACT:
The fiscal impact of this refunding will be to reduce the annual debt service payments for
the City without extending the original maturity time from the 2010D issue.
STAFF RECOMMENDATION:
City Council is requested to adopt the attached resolution which provides for the issuance,
sale and award of a general obligation refunding bond, series 20 21, in a principal amount
not to exceed $1,585,000 and providing for the refunding of all or a portion of the City’s
outstanding general obligation public improvement bonds, series 2010D.
Item 6B
5-10-21
COVERING CERTIFICATE FOR RESOLUTION
The undersigned Clerk of Council of the City of Salem, Virginia (the “City”), certifies as
follows:
1. Attached hereto is a true, correct and complete copy of a resolution entitled
“RESOLUTION PROVIDING FOR THE ISSUANCE, SALE AND AWARD OF A GENERAL
OBLIGATION REFUNDING BOND, SERIES 2021, OF THE CITY OF SALEM, VIRGINIA,
IN A PRINCIPAL AMOUNT NOT TO EXCEED $1,585,000, PROVIDING FOR THE FORM,
DETAILS AND PAYMENT THEREOF AND PROVIDING FOR THE REFUNDING OF A
PORTION OF THE CITY’S OUTSTANDING GENERAL OBLIGATION BOND, SERIES
2010D” (the “Resolution”). The Resolution was adopted at a regular meeting of the Council of
the City (the “Council”) held on May 10, 2021, by a majority of all members of the Council by a
roll-call vote.
2. The Council meeting at which the Resolution was adopted was held at the time and
place established by the Council for its regular meetings. The minutes of such meeting reflect the
attendance of the members and their votes on the Resolution as follows:
Member Attendance
(Present/Absent)
Vote
(Aye/Nay/Abstain)
Renée F. Turk, Mayor
James W. Wallace III, Vice
Mayor
Byron Randolph Foley
William D. Jones
John E. Saunders
3. The Resolution has not been repealed, revoked, rescinded or amended and remains
in full force and effect on the date hereof.
WITNESS my signature and the seal of the City of Salem, Virginia, this ____ day of May,
2021.
H. Robert Light, Clerk of Council, City of
Salem, Virginia
(SEAL)
IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, MAY 10, 2021:
RESOLUTION NO. 1392
RESOLUTION PROVIDING FOR THE ISSUANCE, SALE AND AWARD
OF A GENERAL OBLIGATION REFUNDING BOND, SERIES 2021, OF
THE CITY OF SALEM, VIRGINIA, IN A PRINCIPAL AMOUNT NOT
TO EXCEED $1,585,000, PROVIDING FOR THE FORM, DETAILS AND
PAYMENT THEREOF AND PROVIDING FOR THE REFUNDING OF A
PORTION OF THE CITY’S OUTSTANDING GENERAL OBLIGATION
BOND, SERIES 2010D
WHEREAS, the City of Salem, Virginia (the “City”), previously issued and sold its
$11,400,000 General Obligation Bond, Series 2010D (the “2010D Bond”), to the Industrial
Development Authority of the County of Stafford and the City of Staunton, Virginia (the
“Authority”);
WHEREAS, the City’s administration, in collaboration with the City’s financial advisor,
Davenport & Company LLC (the “Financial Advisor”), has recommended to the Council of the
City (the “Council”) that the City refund a portion of the outstanding principal installments of the
2010D Bond (such refunded portion, the “Refunded Installments”) to realize debt service savings;
WHEREAS, the City’s administration, in collaboration with the Financial Advisor, has
recommended to the Council that the City issue and sell a general obligation refunding bond (the
“Bond” as hereinafter described) directly to a commercial banking or other financial institution
and apply the proceeds thereof to refund the Refunded Installments;
WHEREAS, on behalf of the City, the Financial Advisor has solicited and received bids
from various commercial banking and other financial institutions to make a loan to the City to be
evidenced by the purchase of the Bond; and
WHEREAS, the Council desires to delegate to the City Manager the authority to award
the sale of the Bond to one of the bidders and to determine the final pricing terms of the Bond
within certain parameters set forth below;
BE IT RESOLVED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA:
1. Issuance of Bond. Pursuant to the Constitution and statutes of the Commonwealth
of Virginia, including the Public Finance Act but subject to the provisions of Section 18 hereof,
the Council hereby provides for the issuance and sale of the Bond to provide funds to (a) refund
on a current basis the Refunded Installments, including funds to pay principal of and interest on
the Refunded Installments until the date fixed for their redemption and (b) pay related costs of
issuance and refunding. Further, the Council hereby authorizes the City Manager to determine, in
collaboration with the Financial Advisor, which bid offers the best overall terms to the City and to
award the sale of the Bond to such commercial banking or other financial institution (the “Bank”).
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2. Bond Details.
(a) The Bond shall be designated “General Obligation Refunding Bond, Series 2021,”
or such other designation as may be determined by the City Manager, shall be in registered form,
shall be dated such date as may be determined by the City Manager and shall be numbered R-1.
The Bond shall be sold to the Bank with such final terms that the City Manager, in collaboration
with the Financial Advisor, determines to be in the best interests of the City; provided, however,
that the Bond shall (i) be issued in a principal amount not to exceed $1,585,000, (ii) bear interest
at an initial fixed rate not to exceed 1.75% (subject to adjustment, if any, as required by the terms
of the bid submitted by the Bank and approved by the City Manager), (iii) be sold to the Bank at
a price of 100% of the original principal amount thereof, and (iv) mature no later than December
31, 2028, and provided further that the refunding of the Refunded Installments shall result in at
least 3.0% net present value savings calculated by the Financial Advisor in accordance with
industry standards. Principal of and interest on the Bond shall be payable in installments in
amounts and on dates determined by the City Manager to be in the best interests of the City.
(b) Following the determination of the final pricing terms for the Bond, the City
Manager shall execute a certificate setting forth such final pricing terms and shall file such
certificate with the records of the Council. The actions of the City Manager in entering into the
loan evidenced by the Bond shall be conclusive, and no further action with respect to the issuance,
sale and award of the Bond shall be necessary on the part of the Council.
(c) If the date on which any payment is due with respect to the Bond is not a Business
Day (as hereinafter defined), the payment shall be made on the next succeeding Business Day with
the same force and effect as if made on the nominal date of payment. “Business Day” shall mean
a day on which banking business is transacted, but not including a Saturday, Sunday, legal holiday
or any other day on which banking institutions are authorized or required by law to close in the
Commonwealth of Virginia.
(d) Principal, premium, if any, and interest shall be payable by the Registrar (as
hereinafter defined) by check or draft mailed to the registered owner at the address as it appears
on the registration books kept by the Registrar on the dates selected by the City Manager as the
record dates for the Bond (each a “Record Date”); provided, however, that, at the request of the
registered owner of the Bond, payment may be made by wire transfer pursuant to the most recent
wire instructions received by the Registrar from such registered owner. Principal, premium, if
any, and interest shall be payable in lawful money of the United States of America.
3. Prepayment of the Bond. The Bond may be subject to prepayment prior to
maturity at the option of the City on or after dates, if any, determined by the City Manager, in
whole or in part at any time, at a prepayment price equal to the principal amount of the portion of
the Bond to be prepaid, together with any interest accrued to the date fixed for prepayment, plus a
prepayment premium, if any, determined by the City Manager to be acceptable to the City (which
may include a “make whole” prepayment price as negotiated with the Bank).
4. Execution and Authentication. The Bond shall be signed by the manual or
facsimile signature of the Mayor or Vice Mayor, and the City’s seal shall be affixed thereto or a
facsimile of the seal printed thereon and shall be attested by the manual or facsimile signature of
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the City Clerk or Deputy City Clerk; provided, however, that no Bond signed by facsimile
signatures shall be valid until it has been authenticated by the manual signature of the Registrar or,
if a bank or trust company has been appointed registrar pursuant to Section 7, an authorized officer
or employee of such bank or trust company and the date of authentication has been noted thereon.
5. Bond Form. The Bond shall be issued initially as a typewritten bond in
substantially the form attached hereto as Exhibit A, with such completions, omissions, insertions
and changes not inconsistent with this Resolution as may be approved by such officers of the City,
whose approval shall be evidenced conclusively by the execution of the Bond and delivery thereof
to the Bank.
6. Pledge of Full Faith and Credit. The full faith and credit of the City are
irrevocably pledged to the payment of principal of and premium, if any, and interest on the Bond.
Unless other funds are lawfully available and appropriated for timely payment of the Bond, the
Council shall levy and collect an annual ad valorem tax, over and above all other taxes authorized
or limited by law and without limitation as to rate or amount, on all taxable property in the City
sufficient to pay when due the principal of and premium, if any, and interest on the Bond.
7. Registration, Transfer and Owner of Bond.
(a) The Bond shall be issued in registered form without coupons, payable to the
registered holders or registered assigns. The City Treasurer is hereby appointed paying agent and
registrar for the Bond (the “Registrar”). The City Manager may in his discretion appoint at any
time a qualified bank or trust company as successor Registrar. The Registrar shall maintain
registration books for the registration of the Bond and transfers thereof. Upon presentation and
surrender of the Bond at the office of the Registrar, or its corporate trust office if the Registrar is
a bank or trust company, together with an assignment duly executed by the registered owner or its
duly authorized attorney or legal representative in such form as shall be satisfactory to the
Registrar, the City shall execute, and the Registrar shall authenticate, if required by Section 4, and
deliver in exchange, a new Bond or Bonds having an equal aggregate principal amount, in
authorized denominations, of the same form and maturity, bearing interest at the same rate, and
registered in names as requested by the then registered owner or its duly authorized attorney or
legal representative. Any such exchange shall be at the expense of the City, except that the
Registrar may charge the person requesting such exchange the amount of any tax or other
governmental charge required to be paid with respect thereto.
(b) The Registrar shall treat the registered owner as the person exclusively entitled to
payment of principal, premium, if any, and interest and the exercise of all other rights and powers
of the owner, except that interest payments shall be made to the person or entity shown as owner
on the registration books on the applicable Record Date.
8. Preparation and Delivery of Bond. The officers of the City are authorized and
directed to take all proper steps to have the Bond prepared and executed in accordance with its
terms and to deliver the Bond to the Bank upon payment therefor.
9. Mutilated, Lost or Destroyed Bond. If the Bond has been mutilated, lost or
destroyed, the officers of the City shall execute and deliver a new Bond of like date and tenor in
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exchange and substitution for, and upon cancellation of, such mutilated Bond or in lieu of and in
substitution for such lost or destroyed Bond; provided, however, that the officers of the City shall
so execute and deliver only if the registered owner has paid the reasonable expenses and charges
of the City in connection therewith and, in the case of a lost or destroyed Bond, (a) has filed with
the City evidence satisfactory to such officers of the City that such Bond was lost or destroyed and
(b) has furnished to the City satisfactory indemnity.
10. Escrow Deposit Agreement. The City Manager and the Director of Finance, either
of whom may act, are authorized and directed to execute an escrow deposit agreement (the
“Escrow Agreement”) among the City, the Authority and an escrow agent to be appointed by the
Authority (the “Escrow Agent”). The Escrow Agreement shall be in the form approved by the
City Manager, in collaboration with the City Attorney and the City’s bond counsel, the execution
thereof by the City Manager or the Director of Finance, or both of them, to constitute conclusive
evidence of such officer’s approval of the Escrow Agreement. The Escrow Agreement shall
provide for the irrevocable deposit of a portion of the Bond proceeds (the “Refunding Portion”) in
an escrow fund that shall be sufficient, when held in cash and/or invested in noncallable obligations
of, or unconditionally guaranteed by, the United States Government (the “Government
Obligations”), to provide for payment of principal of and premium, if any, and interest on the
Refunded Installments. If requested by the City Manager, the Escrow Agent is authorized and
directed to execute an initial and final subscription form for the purchase of the Government
Obligations.
11. Deposit of Bond Proceeds. The City Treasurer is authorized and directed to (a)
provide for the delivery of the Refunding Portion to the Escrow Agent for deposit in the Escrow
Fund and (b) deposit the remaining proceeds of the Bond in a special account to be used to pay
related costs of issuance and refunding. The City Treasurer is further authorized and directed to
take all such further action as may be necessary or desirable in connection with the payment and
refunding of the Refunded Installments.
12. Redemption of Refunded Installments. The City Manager is authorized and
directed to (a) determine which principal installments (or portions thereof) of the 2010D Bond, if
any, shall constitute the Refunded Installments and (b) take all proper steps to call for redemption
the Refunded Installments and prepare and deliver any such notices and correspondence necessary
therefor.
13. Arbitrage Covenants. (a) The City represents that there have not been issued,
and covenants that there will not be issued, any obligation that will be treated as part of the same
“issue” of obligations as the Bond within the meaning of Treasury Regulations Section 1.150(c).
(b) The City covenants that it shall not take or omit to take any action the taking
or omission of which will cause the Bond to be an “arbitrage bond” within the meaning of Section
148 of the Internal Revenue Code of 1986, as amended (the “Code”), or otherwise cause interest
on the Bond to be includable in the gross income for federal income tax purposes of the registered
owner thereof under existing law. Without limiting the generality of the foregoing, the City shall
comply with any provision of law that may require the City at any time to rebate to the United
States any part of the earnings derived from the investment of the gross proceeds of the Bond,
unless the City receives an opinion of nationally recognized bond counsel that such compliance is
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not required to prevent interest on the Bond from being includable in the gross income for federal
income tax purposes of the registered owner thereof under existing law. The City shall pay any
such required rebate from its legally available funds.
14. Non-Arbitrage Certificate and Elections. Such officers of the City as may be
requested by bond counsel for the City are authorized and directed to execute an appropriate
certificate setting forth (a) the expected use and investment of the proceeds of the Bond in order
to show that such expected use and investment will not violate the provisions of Section 148 of
the Code, and (b) any elections such officers deem desirable regarding rebate of earnings to the
United States for purposes of complying with Section 148 of the Code. Such certificate shall be
prepared in consultation with bond counsel for the City, and such elections shall be made after
consultation with bond counsel.
15. Limitation on Private Use. The City covenants that it shall not permit the
proceeds of the Bond or the facilities refinanced thereby to be used in any manner that would result
in (a) 5% or more of such proceeds or facilities being used in a trade or business carried on by any
person other than a governmental unit, as provided in Section 141(b) of the Code, (b) 5% or more
of such proceeds or facilities being used with respect to any output facility (other than a facility
for the furnishing of water), within the meaning of Section 141(b)(4) of the Code, or (c) 5% or
more of such proceeds being used directly or indirectly to make or finance loans to any persons
other than a governmental unit, as provided in Section 141(c) of the Code; provided, however, that
if the City receives an opinion of nationally recognized bond counsel that any such covenants need
not be complied with to prevent the interest on the Bond from being includable in the gross income
for federal income tax purposes of the registered owner thereof under existing law, the City need
not comply with such covenants.
16. Qualified Tax-Exempt Obligation. If the City Manager determines that (a) the
City is able to meet the requirements of Section 265(b)(3) of the Code with respect to the Bond,
including (with certain exceptions) a restriction on the issuance by the City of more than
$10,000,000 (in the aggregate) of tax-exempt obligations during the current calendar year, and (b)
such designation is in the best interests of the City, the City Manager is hereby authorized to
designate the Bond as a “qualified tax-exempt obligation” for the purpose of Section 265(b)(3) of
the Code.
17. Provision of Financial Information. The City Manager is hereby authorized and
directed to make available to the Bank, for so long as the Bond remains outstanding, a copy of the
City’s comprehensive annual financial report and such other financial information reasonably
requested by the Bank, as soon as is practicable upon the release of such information.
18. Election to Proceed under Public Finance Act. In accordance with Section 15.2-
2601 of the Code of Virginia of 1950, as amended (the “Virginia Code”), the Council elects to
issue the Bond pursuant to the provisions of the Public Finance Act of 1991, Chapter 2 6 of Title
15.2 of the Virginia Code, without regard to the provisions of the City Charter.
19. Other Actions. All other actions of officers of the City in conformity with the
purposes and intent of this Resolution and in furtherance of the issuance and sale of the Bond and
the refunding of the Refunded Installments are hereby ratified, approved and confirmed. The
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officers of the City are authorized and directed to execute and deliver all certificates and
instruments and to take all such further action as may be considered necessary or desirable in
connection with the issuance, sale and delivery of the Bond and the refunding of the Refunded
Installments.
20. Repeal of Conflicting Resolutions. All prior resolutions or parts of resolutions in
conflict herewith are repealed.
21. Effective Date. This Resolution shall take effect immediately upon its adoption.
Upon a call for an aye and a nay vote, the same stood as follows:
John R. 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
A-1
Exhibit A - Form of Bond
REGISTERED REGISTERED
No. R-1 May __, 2021
UNITED STATES OF AMERICA
COMMONWEALTH OF VIRGINIA
CITY OF SALEM
General Obligation Refunding Bond
Series 2021
The City of Salem, Virginia (the “City”), for value received, promises to pay, to
_______________________________ (the “Bank”), or registered its assigns or legal
representative, the principal sum of ____________ DOLLARS ($_____), together with interest
from the date of this bond on the unpaid principal, at the rate of [____]% per year, calculated on
the basis of a 360-day year of twelve 30-day months, subject to prepayment as hereinafter
provided. Installments of interest shall be payable semi-annually on [_________] and
[_________], commencing [________], and installments of principal shall be payable annually on
[__________], commencing [_________], in the amounts and years set forth on Schedule I
attached hereto. If not sooner paid, all amounts due under this bond shall be due and payable on
[__________].
If the date on which any payment is due with respect to this bond is not a Business Day (as
hereinafter defined), the payment shall be made on the next succeeding Business Day with the
same force and effect as if made on the nominal date of payment. “Business Day” shall mean a
day on which banking business is transacted, but not including a Saturday, Sunday, legal holiday
or any other day on which banking institutions are authorized or required by law to close in the
Commonwealth of Virginia. Principal, premium, if any, and interest are payable in lawful money
of the United States of America by the City Treasurer, who has been appointed the initial paying
agent and registrar for this bond (in both capacities, the “Registrar”).
This bond is issued pursuant to the Constitution and statutes of the Commonwealth of
Virginia, including the Public Finance Act of 1991 (without regard to the provisions of the City
Charter). This bond has been issued pursuant to a resolution adopted by the Council of the City
(the “Council”) on May 10, 2021, to provide funds to (a) prepay a portion of the outstanding
principal installments of the City’s General Obligation Bond, Series 2010D, and (b) pay the related
costs of issuance and refunding.
The full faith and credit of the City are irrevocably pledged to the payment of principal of
and premium, if any, and interest on this bond. Unless other funds are lawfully available and
appropriated for timely payment of this bond, the Council shall levy and collect an annual ad
valorem tax, over and above all other taxes authorized or limited by law and without limitation as
A-2
to rate or amount, on all taxable property in the City sufficient to pay when due the principal of
and premium, if any, and interest on this bond.
[The City has designated this bond as a “qualified tax-exempt obligation” for the purpose
of Section 265(b)(3) of the Internal Revenue Code of 1986, as amended.]
[This bond is subject to prepayment prior to maturity, in whole or in part at any time, at the
option of the City, upon payment of a prepayment price equal to [___]% of the principal amount
to be prepaid, plus accrued and unpaid interest, if any, to the date fixed for prepayment.]
The Registrar shall treat the registered owner of this bond as the person exclusively entitled
to payment of principal of and premium, if any, and interest on this bond and the exercise of all
rights and powers of the owner, except that interest payments shall be made to the person shown
as the registered owner on the registration books on the [15th] day of the month preceding each
interest payment date.
All acts, conditions and things required by the Constitution and statutes of the
Commonwealth of Virginia to happen, exist or be performed precedent to and in connection with
the issuance of this bond have happened, exist and have been performed, and this bond, together
with all other indebtedness of the City, is within every debt and other limit prescribed by the
Constitution and statutes of the Commonwealth of Virginia.
IN WITNESS WHEREOF, the City of Salem, Virginia, has caused this bond to be to be
signed by its [Vice] Mayor, its seal to be affixed hereto and attested by the [Deputy] Clerk of
Council, and this bond to be dated the date first above written.
(SEAL) __________________________________________
[Vice] Mayor, City of Salem, Virginia
(ATTEST)
________________________________________
[Deputy] Clerk of Council, City of Salem, Virginia
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ASSIGNMENT
FOR VALUE RECEIVED the undersigned hereby sell(s), assign(s) and transfer(s) unto
_____________________________________________________________________________
(Please print or type name and address, including zip code, of Transferee)
PLEASE INSERT SOCIAL SECURITY OR OTHER
IDENTIFYING NUMBER OF TRANSFEREE:
______________________________________
: :
: :
: :
the within bond and all rights thereunder, hereby irrevocably constituting and appointing
_____________________________________________________________________________,
Attorney, to transfer said bond on the books kept for the registration thereof, with full power of
substitution in the premises.
Dated: _______________
Signature Guaranteed
___________________________________ _________________________________
NOTICE: Signature(s) must be guaranteed (Signature of Registered Owner)
by an Eligible Guarantor Institution such as
a Commercial Bank, Trust Company, NOTICE: The signature above must
Securities Broker/Dealer, Credit Union, or correspond with the name of the registered
Savings Association who is a member of a owner as it appears on the front of this bond
medallion program approved by The in every particular, without alteration or
Securities Transfer Association, Inc. enlargement or any change whatsoever.
A-4
TRANSFER OF BOND
Transfer of this bond may be registered by the registered owner or its duly authorized
attorney upon presentation hereof to the Registrar who shall make note of such transfer in books
kept by the Registrar for that purpose and in the registration blank below.
Date of Registration Name of Registered Owner Signature of Registrar
____________________ ________________________ ______________________
____________________ ________________________ ______________________
____________________ ________________________ ______________________
____________________ ________________________ ______________________
A-5
[FORM OF BOND CONTINUED]
SCHEDULE I
[Final Maturity Schedule to be attached at closing]
Item 6C
5-10-21