HomeMy WebLinkAbout5/26/2020 - City Council - Agenda -RegularSalem City Council
Work Session Agenda
May 26, 2020
Cafeteria
South Salem Elementary School
1600 Carolyn Road, Salem
7:00-7:30p.m.
I. Call to Order
II. Roll Call
III. Discussion Items
a. Dan Miles, Roanoke Valley Resource Authority
b. Other items
IV. Adjournment
Ci ty Council Meeting
A G E N D A
Tuesday, May 26, 2020, 7:30 PM
South Salem E lementary School, Cafeteria, 1600 Carolyn Road, Salem, Virginia 24153
1.C all to Order
2.Pledge of Allegiance
3.C onsent Agenda
A.Remote P articipation Statements
C onsider the approval of remote participation statements from Council members who wish to
participate remotely for this meeting.
B.Minutes
C onsider the acceptance of the minutes from the May 11, 2020, regular meeting.
C .F inancial Reports
C onsider the acceptance of the Statement of Revenues and Expenditures for the ten months ending
April 2020.
4.Old Business
A.Amendment to City Code
C onsider ordinance on second reading amending Chapter 2 Administration, Article II, Sections 2-
36 and 2-56 of T he C ode of the City of Salem, Virginia pertaining to regular meetings of C ity
C ouncil (Approved as amended at the May 11, 2020, meeting).
5.New Business
A.Amendment to City Code
C onsider ordinance on first reading amending C hapter 82 Taxation of T he C ode of the C ity of
Salem, Virginia by adding Article X Local Hospital Provider Assessment, Sections 82-260 through
82-264 pertaining to implementing a local hospital provider assessment in the City. (Resolution of
Support #1364 was adopted on September 9, 2019.)
B.Amendment to City Code
C onsider ordinance on first reading amending C hapter 90, Article III Water and Sewage Disposal,
Division 3, Section 90-128(a) of T he Code of the C ity of Salem, Virginia pertaining to water and
sewer disposal charges in general.
C .Amendment to City Code
C onsider an ordinance on first reading amending Chapter 1, Section 1-13, of T he C ode of the C ity
of Salem, Virginia, pertaining to Courthouse Security Assessment.
D.Resolution - Roanoke Regional Airport Commission
C onsider the adoption of Resolution 1378 for the City of Salem to join the Roanoke Regional
Airport C ommission as a participating political subdivision of the Commission and to enter into an
Amended and Restated Contract with the C ity of Roanoke, the C ounty of Roanoke, and the
Roanoke Regional Airport C ommission.
E.Resolution of Support - Western Virginia Regional I ndustrial F acilities Authority
C onsider the adoption of Resolution 1379 authorizing the City of Salem refunding general
obligation support of a refinancing by the Western Virginia Regional Industrial Facility Authority.
F.Ultimate Shine Car Wash P roject
C onsider setting bond for erosion and sediment control and physical improvements for Ultimate
Shine C ar Wash project to be located at 1607 East Main Street. Audit - Finance Committee
G.Appropriation of F unds
C onsider request to amend School Operating, Grant and Cafeteria Fund budgets as approved by
the School Board on April 14, 2020. Audit - Finance Committee
H.Real Estate and P ersonal P roperty Taxes Emergency Ordinance
C onsider the adoption of an ordinance on emergency basis to delay penalty and interest on Real
Estate and Personal Property Taxes due on J une 30, 2020, until August 1, 2020, as a result of the
pandemic disaster. Supplemental I tem
I.Appropriation of F unds - TAP Loan P rogram
C onsider the request to approve a loan to the Economic Development Authority (EDA) to allow
the ED A to participate in the TA P Loan Program to provide small loans to businesses affected by
T HE C OVID-19 pandemic. Supplemental I tem
6.Adjournment
Audi t F i nance Commi ttee meeti ng, 6:45 p.m., South Sal em El ementary School Cafeteri a
Wo rk S essio n, 7:00 p.m., S o uth Salem Elementary S cho o l C afeteria
Ci ty Counci l Meeti ng
M INUTES
Monday, May 11, 2020, 7:30 P M
Council Chambers, City Hall, 114 North Broad Street, Salem, Virginia 24153
1.C all to Order
A regular meeting of the Council of the City of Salem, Virginia, was called to order
at 7:30 p.m., there being present all the members to wit: Byron Randolph Foley,
Mayor, J ane W. J ohnson, Vice-Mayor, C ouncil members: William D. J ones
(participated remotely); J ames A. Martin, and J ohn E. Saunders (participated
remotely); with Byron Randolph Foley, Mayor, presiding; together with J ames E.
Taliaferro, II, City Manager (participated remotely); Rosemarie B. J ordan, Director
of Finance (participated remotely); Mike Stevens, C ommunications
Director (participated remotely); J udy L. Hough, Deputy City C lerk (participated
remotely); Crystal L. Williams, Assistant to the City Manager (participated
remotely); and C lark Ruhland, C ommunications Specialist.
C ouncil members William J ones and J ohn Saunders read remote participation
statements into the record.
J ohn Saunders stated "in accordance with Section 2.2-3708.2 1(A) of the Code of
the C ommonwealth of Virginia and the Remote Participation Policy of the C ity of
Salem, I hereby request to participate remotely due a medical condition identified
by the C enters for Disease C ontrol as a risk related to the C O VID-19 Pandemic.
He noted that he was participating from his home in Salem at 104 Eagle Drive"
J ane J ohnson moved to accept the remote participation of Mr. Saunders. J ames
Martin seconded the motion.
Ayes: Martin, J ohnson, Foley
William J ones stated "in accordance with Section 2.2-3708.2 1(A) of the Code of
the C ommonwealth of Virginia and the Remote Participation Policy of the C ity of
Salem, I hereby request to participate remotely due a medical condition identified
by the C enters for Disease C ontrol as a risk related to the C O VID-19 Pandemic.
He noted that he was participating from his home in Salem at 602 Highfield Road."
J ane J ohnson moved to accept the remote participation of Mr. J ones. J ames Martin
seconded the motion.
Ayes: Martin, J ohnson, Foley
2.Pledge of Allegiance
3.Bid Openings, Awards, Recognitions
4.C onsent Agenda
A.Minutes
Consider acceptance of the minutes from the April 13, 2020, regular meeting.
Accepted as presented
B.F inancial Report
Consider the acceptance of the Statement of Revenues and Expenditures for the
nine months ending March 2020.
Mr. J ones noted the financial report submitted looks good. He asked Mrs. J ordan if
she has any idea about the trend for April. She noted that at this point they do not
know. T hey know that the tax payments have been slow coming in for April. Some
have paid on time but most have not. We are expecting to see a decline, but with the
other measures they have put in place, they do not think that we will see April
upside down. She believes it will look a little skimpy, but it should not be too bad
due to the cut in discretionary spending.
Mr. Martin noted looking at the revenues for this year versus last year, and also
thinking about the C ivic Center, he has a concern. Obviously with shows being
canceled, how do we change our approach here. Do we have a plan for the rest of
the year? Do we have plans for the building, adjusting schedules for the workforce
and/or maybe sharing those resources with other departments?
Mr. Taliaferro noted that the Civic C enter staff has been doing maintenance,
painting, etc. and in addition to this, they have taken over some of the maintenance
from the Street Department at the parks and at one point they were talking about
taking over East Hill Cemetery doing the mowing, etc.
Mr. Saunders noted with regards to the Financial Report he has noticed the Civic
C enter has gone over budget multiple times throughout the year, and they are way
over budget currently. He sincerely hopes we have a plan in place or a business
plan of some type in light of the news today about the cancellation of the Salem Fair
for this year. He noted that the Fair is a significant portion of their budget. He asked
Mr. Taliaferro to have a plan in place that Council can see before they get to the
budget work sessions. Mr. Taliaferro noted that he was in agreement with Mr.
Saunders.
Received
5.Old Business
6.New Business
A.Amendment to City Code
Consider ordinance on first reading amending Chapter 2 Administration, Article II,
Sections 2-36 and 2-56 pertaining to regular meetings of C ity Council.
Mr. Taliaferro noted a couple months ago Council discussed options for public
participation at C ouncil meetings. In particular, a comment period for citizens, and
the request was that each month there be a comment period for citizens. Further, we
had talked about changing the start time for the regular meeting from 7:30 to 6:30
and having a work session at the beginning of the meeting and wrapping up by 7:10
or so. T his would allow a 15 minute window for citizens to comment once a month.
T he ordinance before C ouncil this evening changes two sections of the C ode.
Section 2-36 would change the meeting time from 7:30 to 6:30 p.m. and Section 2-
56 redefines the order of the agenda. Under Item #2 public comments have been
added. On the meetings that we do not have a public comment section, we could
either have a full work session or if there were no items for the work session, then
C ouncil could proceed with the regular meeting at 6:30.
Mr. Martin noted he thought this is a good idea for the public to be able to speak at
a public forum. He asked when would we roll out the process to the public for them
to be able to apply to speak at a meeting. Mr. Taliaferro noted if Council chooses to
move forward this evening, it will require a second reading at the last meeting in
May and so we can begin receiving comments in J une.
Vice Mayor J ohnson noted she also thinks this is a great idea that we will be adding
this to our regular meetings. Even though she will not be a part, she feels this is the
right thing to do.
Mayor Foley noted in light of how the meetings could play out whether it is a work
session or a regular meeting, should the sequence of Items # 2 and # 3 be changed
around so the Pledge of Allegiance will be first. Mrs. J ohnson noted she did not
catch this, but she agrees this is a good point.
Mr. Taliaferro noted we can make that change, and Council can amend the motion.
Mrs. J ohnson noted that she would amend her motion to switch Item #2 and Item #3
in Section 2-56.
J ane J ohnson motioned to adopt an ordinance on first reading amending C hapter 2
Administration, Article II, Sections 2-36 and 2-56 of the C ode of the C ity of Salem
pertaining to regular meetings of City C ouncil with the amendment to reverse the
order of Items #2 and 3 in Section 2-56. J ames Martin seconded the motion.
Ayes: Foley, J ohnson, J ones, Martin, Saunders
B.Resolution of Support - I -81 I nterchange Lighting
Consider the adoption of Resolution 1377 in support of Interstate 81 lighting at
major interchanges in Virginia's Blue Ridge.
Mr. Taliaferro noted Virginia's Blue Ridge (VBR) has brought forward a resolution
of support for the participating localities to ask VD O T to add lighting to the
interstate interchanges in this area. T his would be Exits 137, 140, 141, 143, 146, and
150. T he idea is that the improved lighting would get more people off the interstate
and have them stop in the area. It is really a safety thing for people who are
traveling at night as a well lit area is more inviting than a dark area. So this
resolution asks VD O T to look into adding the lighting.
Mr. Martin noted to clarify, this resolution is in support of VBR working with
VD O T to find the money to do the lighting at these interchanges. Is that correct?
Mr. Taliaferro noted that this was correct.
Mayor Foley noted with the widening of Interstate 81 starting, should we make them
aware of this with regards to logistics so they are prepared to do this once the
funding is in place. Mr. Taliaferro noted that we can pass this along to them and
make sure that they are aware of this as they are moving forward.
William J ones motioned to adopt Resolution 1377 in support of Interstate 81
lighting at major interchanges in Virginia's Blue Ridge. J ohn Saunders seconded the
motion.
Ayes: Foley, J ohnson, J ones, Martin, Saunders
C .Appropriation of F unds
Consider request to appropriate donation from Deggeller Attractions. Audit -
Finance C ommittee
Mr. J ones noted the A udit Finance Committee met this evening to discuss this
request. Each year Deggeller Attractions donates approximately $10,000 to the C ity
for a community impact project. T his year, $3,700 will be used to help pay for
handrail improvements at the football stadium and $6,300 will be used to purchase
special clothing for the police officers who work the Salem Fair. T he donation
allows the C ity to purchase needed items that are not included in the current budget.
T he Committee reviewed the request and recommends appropriating the $10,000
donation to be used for handrail improvements at the football stadium and to
purchase special clothing for the police officers who work the Salem Fair. Mr. J ones
noted that this is the revenue from last year's fair.
Mayor Foley asked in light of the news today about the cancellation of the Salem
Fair, he asked if all of the funds should go towards the handrails at the stadium. He
noted it will be another year for the fair so why would we spend money on the
purchase of clothing for officers for the fair. Vice Mayor J ohnson noted that she
agreed.
Mr. Martin noted that Mr. J ones asked about the cost of the handrail project at the
Audit Finance meeting. He asked Mr. J ones if he would be agreeable to having the
entire amount of the donation go towards the handrail project or some other physical
improvement at the stadium. Mr. J ones noted that he did not have a problem with
this. He said he was not sure if the money could be rolled over to the following
year. He noted that would probably be a question for Mrs. J ordan or Mr.
Taliaferro.
Mr. Saunders noted that the police officers clothing for the fair have to be
continously purchased over time. So this will be an initial purchase, and then we
have to find ways to replace the uniforms that we purchased as officers leave or as
other officers come. So this is a recurring expense. He is not against the handrail
improvements or finding something else to use the money for. If we could roll the
money over, it probably definitely would help.
Mrs. J ordan noted that based on the discussions she has had with the police chief
the money for the uniforms is actually not specifically for uniforms for the Salem
Fair or special equipment. T hese are considered alternate uniforms. As she told
Mr. Martin and Mr. J ones earlier, this is actually money to purchase uniforms that
match the bike patrol officers so they are actually hot weather uniforms which are
not just for the fair. T hey can be used for any events that are held where the officers
have to be outside in hotter weather. She asked Mr. Taliaferro if that was his
understanding based on the discussions with Chief Crawley. Mr. Taliaferro noted
that was his understanding, and he thought C hief C rawley may have already ordered
the uniforms.
Mayor Foley noted if that is the case, then he is okay with the original motion.
William J ones motioned to appropriate the $10,000 donation from Deggeller
Attractions to be used for handrail improvements at the football stadium and to
purchase special clothing for police officers to be used for the Salem Fair and other
events. J ames Martin seconded the motion.
Ayes: Foley, J ohnson, J ones, Martin, Saunders
D.Appropriation of F unds
Consider request to appropriate budget for the Technology Firepower Appliance
lease and transfer lease payment budget to the Debt Service Fund. Audit - Finance
Committee
Mr. J ones noted the Audit Finance C ommittee also discussed this request. In J uly
2019, the C ity entered into a five-year lease for two new firepower appliances
needed to refresh the C ity’s firewall infrastructure. D ue to criteria identified in the
lease, it must be recorded in the general ledger as a capital lease. Per Generally
Accepted Accounting Principles, this requires several budget entries to ensure
proper reporting of the capital lease. Staff requests Council to approve the
breakdown of budget amendments submitted to appropriate the capital lease
according to accounting standards and to transfer the necessary lease payment
budget to the debt service fund in F Y2020. T he C ommittee reviewed the request
and recommends appropriating the budget amendments submitted for the capital
lease.
William J ones motioned to approve the budget amendments submitted to
appropriate the capital lease according to accounting standards and to transfer the
necessary lease payment budget to the debt service fund in FY2020. J ames Martin
seconded the motion.
Ayes: Foley, J ohnson, J ones, Martin, Saunders
E.Appropriation of F unds
Consider request to accept and appropriate C A RES Act funding. Audit - Finance
Committee
Mr. J ones noted the Audit Finance C ommittee also discussed this request this
evening. T he C ity has received C A RES Act funding in the amount of $41,567.39 to
cover EMS costs related to the pandemic. T he Fire Department has incurred
additional costs for overtime, part-time salaries and EMS supplies that will be
covered by these funds. Any funds not spent by D ecember 31, 2020, must be
returned. T he $41,567.39 in stimulus funds will be used to cover costs related to the
pandemic that were not included in the operating budget. T he C ommittee reviewed
the request and recommends appropriating the C A RES Act funding in the amount of
$41,567.39 to cover EMS costs related to the C O VID-19 pandemic.
Mayor Foley asked what this money could be used for. For instance, if the EMS
has to make a run, and it is a C O VID-19 patient, is this an acceptable use? O r is it
applicable to internal items such as equipment, supplies, etc? Ms. J ordan noted that
is it is related to supplies purchased specifically for C O VID -19 such as additional
masks, P PE, face shields, gowns, drugs or pharmaceutical, overtime, etc. T here was
further discussion regarding the C A RES Act funding.
William J ones motioned to approve appropriating the C A RES Act funding in the
amount of $41,567.39 to cover EMS costs related to the C O VID-19 pandemic.
J ames Martin seconded the motion.
Ayes: Foley, J ohnson, J ones, Martin, Saunders
F.Boards and Commissions
Consider appointments to various boards and commissions.
Mr. Martin asked Vice Mayor J ohnson if her term was also coming up for
reappointment on the Transportation Planning Organization (T PO) Policy Board,
and she noted that this was correct that is is listed further down the list on the letter
submitted. She would assume and that Council would want to wait and see who
ends up being on the next C ouncil before making a decision about her position on
this board. Mr. Martin noted that he and Mayor Foley are alternates on this Board
so he was not sure if one of them would move into Mrs. J ohnson's position as a
regular member. Mayor Foley noted that he agrees with Vice Mayor J ohnson that
we should wait until the new C ouncil member(s) before making this decision.
Mayor Foley noted the other vacancies on the boards and commissions.
J ane J ohnson motioned to reappoint Nathan Routt to the Board of Appeals (USBC
Building Code) for a five-year term ending May 11, 2025; to reappoint Bill J ones as
a member and Byron R. Foley and J ames Martin as alternates to the Roanoke
Valley Transportation Planning Organization (T PO) Policy Board for three-year
terms ending J une 30, 2023; and to reappoint Melinda Payne and Benjamin Tripp as
members and J ames E. Taliaferro, II and C harles E. VanAllman, J r. as alternates to
the Transportation Technical Committee (T T C) for three-year terms ending J une 30,
2023. J ames Martin seconded the motion.
Ayes: Foley, J ohnson, J ones, Martin, Saunders
7.C losed Session
8.Adjournment
Mr. J ones noted he has had some emails and phone calls concerning interest and late
payments for personal property and real estate taxes. He is aware our ordinance
specifies how we handle the interest and late payments. He would like to have staff
take a look at this and see what the alternatives might be in these circumstances. Mr.
Taliaferro noted that staff would look into this.
Mr. Yost noted there has been a lot of discussion regarding this topic. He noted that
Section 58.1-3916 of the C ode of Virginia allows C ity Councils to do a lot of
things. One of those things is change the due date of the tangible personal property
and real estate taxes. We have already taken this action under this section. Both of
those taxes are now due on J une 30th of this year as C ouncil is well aware. Also
part of this code section allows the governing bodies of localities to set penalties
and interest for late payments. Salem C ity Council at some point set penalties and
interest as this is already in our code book. We instituted a 10% late penalty for a
late payment and then interest begins to accrue at the rate of 10% of both the
principal amount and the penalty for each late payment. Technically from a legal
perspective, we cannot waive penalities and interest; however, C ouncil can set the
rates. If they wanted to, they could set the rate for penalty at 0% and the rate for
interest at 0%. He noted that he has done some research, and he is aware that
several jurisdictions have gone ahead and set the penalty at 0% and the interest at
0% subject to the penalty being reinstated at a later time. He further discussed
penalties and interest for personal property and real estate taxes. He noted that it
would not be very difficult to do an ordinance as he has discussed, if this is the
route that Council would like to go. Further, we have several meetings before the
end of J une if we want to move forward with this.
Mayor Foley and Council thanked Mr. Yost for this information. He asked Mr.
Taliaferro if staff could look into this and get back to Council with a
recommendation. Mr. Taliaferro noted staff would look into this further.
T he meeting was adjourned at 8:11 p.m.
Schedule A
Current Year Current Year % of Prior Year
Budget Year to Date Budget Year to Date Variance
Revenues:
Beginning Balance 7-1-19 4,425,814$ -$ 0%-$ -$
General Property Taxes 37,880,695 14,925,624 39%15,082,654 (157,030)
Other Local Taxes 22,938,000 17,465,908 76%17,437,274 28,634
Permits and Licenses 297,950 287,331 96%262,000 25,331
Fines and Forfeitures 113,500 52,401 46%85,393 (32,992)
Revenue from Use of Money and Property 1,718,569 1,736,781 101%825,135 911,646
Charges for Services 3,649,050 2,659,062 73%2,326,561 332,501
Payment in Lieu of Taxes from Electric Fund 3,160,000 3,160,000 100%3,160,000 -
Payment in Lieu of Taxes from Water Fund 163,000 146,799 90%142,772 4,027
Miscellaneous Revenue 191,859 316,523 165%217,853 98,670
Recovered Costs 13,296 - 0%- -
Non-Categorical Aid 3,908,287 984,587 25%1,026,835 (42,248)
Shared Expenses 1,411,164 967,029 69%921,835 45,194
Categorical Aid 8,277,430 5,490,131 66%5,159,771 330,360
Non-Revenue Receipts 69,759 69,757 0%2,975 66,782
Total Revenues 88,218,373 48,261,933 55%46,651,058 1,610,875
Expenditures:
General Government 7,419,232 5,891,681 79%5,469,666 422,015
Judicial Administration 2,276,419 1,742,774 77%1,688,327 54,448
Public Safety 17,655,678 14,295,790 81%13,586,071 709,719
Public Works 13,626,314 6,998,492 51%6,723,658 274,833
Health and Welfare 4,965,481 3,430,889 69%2,526,835 904,054
Education 22,915,270 20,516,956 90%20,534,875 (17,919)
Parks, Recreation and Cultural 5,856,574 4,473,635 76%4,313,823 159,812
Community Development 2,981,247 2,697,634 90%4,285,398 (1,587,763)
Non-Departmental 7,608,996 5,728,670 75%5,079,837 648,833
Contingency 1,978,162 - 0%- -
Contingency for Economic Dev. Opportunities 200,000 - 0%- -
Reserve for Fund Balance Replenishment 450,000 - 0%- -
Reserve for Capital 285,000 - 0%- -
Total Expenditures 88,218,373 65,776,523 75%64,208,490 1,568,033
Revenues Over/(Under) Expenditures -$ (17,514,590)$ (17,557,432)$ 42,842$
City of Salem, Virginia
General Fund
Statement of Revenues and Expenditures
For Ten Months Ending April 30, 2020
Item # 3CDate: May 26, 2020
Schedule B
-
50,000.00
100,000.00
150,000.00
200,000.00
250,000.00
300,000.00
350,000.00
400,000.00
450,000.00
500,000.00
550,000.00
600,000.00
650,000.00
700,000.00
750,000.00
800,000.00
850,000.00
July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June
City of Salem
Sales Tax Summary
For Fiscal Years 2018 -2020
FY 2018 FY 2019 FY 2020
Schedule C
50,000.00
100,000.00
150,000.00
200,000.00
250,000.00
300,000.00
350,000.00
400,000.00
450,000.00
500,000.00
550,000.00
600,000.00
July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June
City of Salem
Meals Tax Summary
For Fiscal Years 2018 -2020
FY 2018 FY 2019 FY 2020
Schedule D
-
25,000.00
50,000.00
75,000.00
100,000.00
125,000.00
150,000.00
175,000.00
200,000.00
225,000.00
July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June
City of Salem
Lodging Tax Summary
For Fiscal Years 2018 -2020
FY 2018 FY 2019 FY 2020
City of Salem, Virginia
Debt Outstanding
For Period Ending April 30, 2020
Schedule E
Balance Principal Balance
7/1/2019 Issuances Payments 4/30/2020
City Debt Outstanding
2010B VML/VACO Series G Build America Bonds 2,700,000$ -$ -$ 2,700,000$
2010D VML/VACO Bonds I Tax Exempt Bonds 1,775,000 - (305,000) 1,470,000
2011 Union First Market Refunding Bonds 1,996,164 - (416,322) 1,579,842
2013 Public Improvement Bonds 1,335,250 - (89,425) 1,245,825
2015 Key Bank Refunding Bonds 1,581,684 - (115,538) 1,466,146
2016A Public Improvement Bonds 3,275,107 - (219,120) 3,055,987
2016B Public Improvement Bonds 980,736 - (129,943) 850,793
2019 Public Improvement Bonds 5,025,000 - (166,000) 4,859,000
Total City Debt Outstanding 18,668,941 - (1,441,348) 17,227,593
School Debt Outstanding
2011 Union First Market Refunding Bonds 3,493,836 - (728,678) 2,765,158
2012A Public Improvement Bonds 6,681,500 - (477,250) 6,204,250
2013 Public Improvement Bonds 4,114,750 - (275,575) 3,839,175
Total School Debt Outstanding 14,290,086 - (1,481,503) 12,808,583
Total Debt Outstanding 32,959,027$ -$ (2,922,851)$ 30,036,176$
City of Salem, Virginia
Capital Projects Fund
Statement of Revenues and Expenditures
For Period Ending April 30, 2020
Schedule F
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Fund Balance, July 1, 2019 2,720,784
Revenues:
Federal Grants 15,488,041 326,721 - 326,721 15,161,320 14,313
State Grants 2,302,530 62,410 - 62,410 2,240,120 (37)
Proceeds From Debt Issuance 4,365,336 4,365,336 - 4,365,336 - -
Interest Income 95,043 118,647 - 118,647 (23,604) 23,605
Donations 45,000 40,000 - 40,000 5,000 5,000
Transfer From General Fund 1,856,678 1,856,678 - 1,856,678 - 759,000
Transfer From Electric Fund 450,600 450,600 - 450,600 - -
Transfer From Water Fund 28,000 28,000 - 28,000 - -
Transfer From Schools Fund 150,000 150,000 - 150,000 - -
Total Revenues 24,781,228 7,398,392 - 7,398,392 17,382,836 801,881
Expenditures:
ERP - New World 525,394 525,394 - 525,394 - -
Radio System Upgrade 2,622,850 2,274,283 - 2,274,283 348,567 122,667
Fire Station Alerting System 258,735 255,734 3,000 258,734 1 63,903
Roanoke Blvd Multimodal Impr at VA 876,381 598,062 151,239 749,301 127,080 553,364
Colorado St Bridge Replacement 6,450,000 115,091 1,473,649 1,588,740 4,861,260 92,494
Apperson Drive Bridge Replacement 3,364,939 48,200 - 48,200 3,316,739 -
Street Department Equipment 2019 716,552 672,159 - 672,159 44,393 526,483
Courthouse Cooling Tower Replacement 94,368 94,367 - 94,367 1 20,510
TAP House Roof Renovations 66,942 12,914 12,500 25,414 41,528 12,914
VDOT E Main Project UPC 8753 149,000 - - - 149,000 -
Rke River Greenway Phase 2B 376,586 361,885 - 361,885 14,701 71,747
Hanging Rock Battlefield Phase 2 570,310 118,727 29,813 148,540 421,770 11,700
Kiwanis Scoreboard 45,158 45,158 - 45,158 - -
Parks & Recreation Equipment 2019 40,161 40,161 - 40,161 - 6,145
Western Roanoke River Greenway 50,000 1,500 - 1,500 48,500 -
Elizabeth Campus Greenway 1,104,400 - - - 1,104,400 -
Downtown Impr - E Main St/College Ave 1,675,518 672,994 740,556 1,413,550 261,968 566,072
Downtown Impr - E Main St/Broad St 614,065 91,440 - 91,440 522,625 10,475
Downtown Impr - CDBG Community Impr 535,000 16,583 31,620 48,203 486,797 10,455
Downtown Impr - E Main St/Union St 750,000 - - - 750,000 -
Downtown Impr - E Main St/Market St 3,629,869 - - - 3,629,869 -
Transfer to Civic Center-2019 Bonds 265,000 265,000 - 265,000 - 265,000
Total Expenditures 24,781,228 6,209,652 2,442,377 8,652,029 16,129,199 2,333,929
Fund Balance, April 30, 2020 1,188,736
Schedule G
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Sale of Power 39,986,044$ 32,128,310$ 80%34,193,219$ (2,064,909)$
Other Electric Revenue 819,000 734,928 90%498,894 236,035
Reserve for Encumbrances 3,504,086 - 0%- -
Appropriated from Net Position 11,849,179 - 0%- -
Total Operating Revenues 56,158,309 32,863,238 59%34,692,113 (1,828,875)
.
Operating Expenses
Other Power Generation - Operation 90,000 46,276 51%57,645 (11,370)
Other Power Generation - Maintenance 82,121 50,597 62%8,550 42,047
Purchased Power 22,005,000 16,085,939 73%18,339,934 (2,253,995)
Transmission - Operation 6,010,500 4,596,133 76%4,501,755 94,378
Transmission - Maintenance 24,000 3,606 15%9,190 (5,584)
Distribution - Operations 939,150 789,138 84%768,147 20,991
Distribution - Maintenance 1,229,054 911,468 74%1,017,592 (106,124)
Customer Service 550,288 449,609 82%451,292 (1,682)
Administration & General - Operation 3,053,003 1,572,608 52%1,247,304 325,304
Administration & General - Maintenance 183,711 163,210 89%128,394 34,816
Depreciation - 1,113,529 0%1,228,288 (114,759)
Capital 18,010,288 2,754,801 15%1,870,843 883,957
Contingency 821,194 - 0%- -
Total Operating Expenses 52,998,309 28,536,914 54%29,628,936 (1,092,022)
Income (loss) Before Transfers 3,160,000 4,326,324 5,063,177 (736,853)
Transfers (3,160,000) (3,160,000) 100%(3,160,000) -
Income (loss)-$ 1,166,324$ 1,903,177$ (736,853)$ Income (loss)-$ 2,332,648$ 3,806,354$ (1,473,706)$
City of Salem, Virginia
Electric Fund
Statement of Operations
For Ten Months Ending April 30, 2020
Schedule H
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Services 7,025,205$ 5,730,001$ 82%5,756,947$ (26,946)$
Other Revenue 392,103 339,964 87%300,755 39,210
Reserve for Encumbrances 2,181,969 - 0%- -
Appropriated from Net Position - - 0%- - Appropriated from Bond Proceeds - - 0%- -
Total Operating Revenues 9,599,277 6,069,965 63%6,057,702 12,263
.
Operating Expenses
Salaries of Personnel 815,545 658,600 81%629,382 29,217
Fringe Benefits 358,154 282,898 79%277,751 5,147
Contractual Services 729,431 445,669 61%365,489 80,180
Printing and Binding 2,500 484 19%125 359
Advertising 1,000 - 0%1,945 (1,945)
Utilities 417,200 319,987 77%343,091 (23,103)
Communications 6,900 3,720 54%3,550 170
Insurance 27,250 27,277 100%24,287 2,990
Travel and Training 9,800 5,945 61%5,736 209
Miscellaneous 61,930 55,207 89%43,815 11,392
Materials and Supplies 185,008 109,060 59%140,876 (31,816)
Depreciation - 712,417 0%712,761 71,585
Capital 1,070,000 476,197 45%- 476,197
Contingency 972,046 - 0%- -
Total Production Expenses 4,656,764 3,097,460 67%2,548,809 548,651
Salaries of Personnel 597,787 411,356 69%369,739 41,617
Fringe Benefits 276,876 189,346 68%177,112 12,233
Contractual Services 578,137 471,333 82%459,078 12,255
Communications 4,950 2,950 60%2,893 58
Insurance 22,000 22,073 100%21,538 535
Lease/Rent of Equipment 2,000 1,518 76%1,662 (144)
Travel and Training 5,300 5,577 105%1,103 4,474
Miscellaneous 28,230 27,840 99%12,660 15,180
Miscellaneous Credits (240,000) (223,996) 93%(216,598) (7,399)
Materials and Supplies 138,698 36,519 26%1,162 35,357
Depreciation - 78,561 0%74,979 3,583
Capital 1,805,058 424,683 24%116,357 308,326
Interest Obligations 1,556,477 133,519 9%154,347 (20,827)
Bond Costs - - 0%- -
Total Distribution Expenses 4,775,513 1,581,280 33%1,176,032 405,249
Income (loss) Before Transfers 167,000 1,391,224 2,332,861 (941,637)
Transfers (167,000)(146,799) 88%(170,772) 23,973
Income (loss)-$ 1,244,425$ 2,162,089$ (917,664)$ -
Production
Distribution
City of Salem, Virginia
Water Fund
Statement of Operations
For Ten Months Ending April 30, 2020
Schedule I
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year Year
to Date Variance
Services 6,993,028$ 5,632,523$ 81%5,885,081$ (252,558)$
Other Revenue 177,703 144,519 81%123,697 20,822
Reserve for Encumbrances 3,810,323 - 0%- -
Appropriated from Net Position 639,500 - 0%- -
Total Operating Revenues 11,620,554 5,777,042 50%6,008,778 (231,736)
.
Operating Expenses
Salaries of Personnel 679,705 550,426 81%520,759 29,667
Fringe Benefits 319,467 250,779 78%251,813 (1,034)
Contractual Services 3,866,640 2,379,510 62%2,729,516 (350,006)
Printing and Binding 1,500 - 0%161 (161)
Advertising 1,500 - 0%- -
Utilities 4,500 3,365 75%4,187 (823)
Communications 15,600 10,868 70%10,785 84
Insurance 16,500 11,211 68%9,989 1,221
Lease/Rent of Equipment 3,000 1,518 51%1,662 (144)
Travel and Training 9,000 9,476 105%2,054 7,422
Miscellaneous 40,230 39,278 98%23,788 15,490
Miscellaneous Credits (325,000) (215,120) 66%(213,151) (1,969)
Materials and Supplies 90,000 34,383 38%6,202 28,181
Depreciation - 974,561 0%965,768 8,794
Capital 4,421,513 556,756 13%108,577 448,178
Interest Obligations 1,484,014 149,009 10%172,139 (23,130)
Bond Costs - - 0%- -
Contingency 992,385 - 0%- -
Total Operating Expenses 11,620,554 4,756,020 41%4,594,251 161,769
Income (loss) before Transfers - 1,021,022 1,414,527 (393,505)
Transfers - - - -
Income (loss)-$ 1,021,022$ 1,414,527$ (393,505)$
City of Salem, Virginia
Sewer Fund
Statement of Operations
For Ten Months Ending April 30, 2020
Schedule J
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Shows/rentals 410,000$ 254,201$ 62%302,853$ (48,652)$
Box office shows 1,310,000 1,249,561 95%1,426,234 (176,673)
Catering and concessions 163,278 142,054 87%138,782 3,272
Merchandise and commissions 160,000 113,390 71%106,240 7,150
Static advertising 67,500 60,964 90%55,842 5,122
Miscellaneous income 20,100 7,241 36%13,797 (6,556)
Salem Fair 576,980 577,473 100%571,706 5,766
Reserve for encumbrances 593,287 - 0%- - Reserve for encumbrances - - 0%- -
Total Operating Revenues 3,301,145 2,404,884 73%2,615,454 (210,570)
Operating Expenses
Salaries of personnel 1,161,884 879,032 76%840,522 38,510
Fringe benefits 420,897 337,605 80%322,270 15,334
Maintenance and contractual services 248,046 189,568 76%162,608 26,960
Printing and binding 2,500 399 16%762 (363)
Advertising 40,000 22,877 57%28,038 (5,161)
Utilities 268,000 254,834 95%274,176 (19,342)
Communications 21,900 11,980 55%13,736 (1,756)
Insurance 20,000 19,948 100%18,991 957
Travel and training 15,500 3,694 24%4,534 (841)
Miscellaneous 68,682 62,144 90%63,682 (1,538)
Show expense 1,550,000 1,465,252 95%1,167,636 297,617
Fair 2019 expense 420,500 460,959 110%452,419 8,541
Materials and supplies 46,150 30,624 66%28,844 1,780
Capital 590,453 595,236 101%180,305 414,930
Depreciation - 237,342 0%228,991 8,350
Contingency - - 0%- -
Total Operating Expenses 4,874,512 4,571,493 94%3,787,515 783,977
Income (loss) Before Transfers (1,573,367)(2,166,609) (1,172,061)(994,548)
Transfers 1,573,367 1,576,140 100%1,499,340 76,800
Income (loss)-$ (590,469)$ 327,279$ (917,748)$ 0.00
City of Salem, Virginia
Salem Civic Center
Statement of Operations
For Ten Months Ending April 30, 2020
Schedule K
Operating Revenues:
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Catering 589,505$ 509,219$ 86%475,898$ 33,321$
Concessions 148,500 126,098 85%157,087 (30,989)
Moyer Concessions 47,000 28,662 61%29,191 (529)
Salem High Concessions 13,000 4,607 35%7,333 (2,726)
Total Operating Revenues 798,005 668,586 84%669,508 (922)
.
Operating Expenses:
Salaries of personnel 254,328 243,610 96%241,091 2,519
Fringe benefits 69,413 71,718 103%68,118 3,599
Contractual services 13,600 11,389 84%10,683 706
Printing and binding 1,000 775 77%415 360
Laundry and Cleaning 15,000 8,235 55%15,535 (7,300)
Communications 850 163 19%418 (255)
Insurance 900 1,212 0%863 349
Travel and training 225 - 0%- -
Miscellaneous 150,614 132,278 88%109,832 22,446
Materials and supplies 182,333 147,903 81%139,049 8,854
Depreciation - 3,615 0%3,275 340
Capital - - 0%- -
Total Catering Expenses 688,263 620,896 90%589,279 31,617
Salaries of Personnel 62,528 52,966 85%50,863 2,103
Fringe Benefits 17,230 14,145 82%12,337 1,808
Miscellaneous 51,700 43,572 84%54,964 (11,392)
Materials and Supplies 37,500 28,942 77%41,180 (12,238)
Total Concessions Expenses 168,958 139,625 83%159,344 (19,719)
Salaries of Personnel 36,750 25,795 70%23,052 2,743
Fringe Benefits 10,576 6,551 62%5,644 907
Contractual services 2,500 2,083 83%2,083 -
Miscellaneous 6,750 4,349 64%4,696 (347)
Materials and Supplies 14,500 9,074 63%8,601 473
Total Moyer Expenses 71,076 47,853 67%44,077 3,776
Salaries of Personnel 11,404 3,783 33%10,752 (6,968)
Fringe Benefits 3,359 1,043 31%2,930 (1,887)
Miscellaneous 300 - 0%- -
Materials and Supplies 2,850 628 22%2,005 (1,376)
Total Salem High Expenses 17,913 5,455 30%15,686 (10,231)
Income (loss) Before Transfers (148,205)(145,243)(138,878)(6,365)
Transfers 148,205 148,205 100%- 148,205
Income (loss)-$ 2,962$ (138,878)$ 141,840$
Moyer Concessions
Salem High Concessions
City of Salem, Virginia
Salem Catering and Concessions
Statement of Operations
For Ten Months Ending April 30, 2020
Catering
Concessions
City of Salem, Virginia
Schedule of Deposits and Investments
For Period Ending April 30, 2020
Schedule L
FV as a
Cash Value Unrealized Fair Value % of
4/30/2020 Gain (Loss) 4/30/2020 Portfolio
Demand & Time Deposits
Payroll Account 10,000$ -$ 10,000$ 0.0%
Revenue Recovery Account 134,435 - 134,435 0.1%
Utilitiy Billing Account 11,362 - 11,362 0.0%
Box Office Account 380,058 - 380,058 0.4%
Held as Fiscal Agent of:
Cardinal Academy 573,345 - 573,345 0.6%
Court Community Corrections 1,191,531 - 1,191,531 1.2%
Held on Behalf of:
Economic Development Authority 83,842 - 83,842 0.1%
Total Demand & Time Deposits 2,384,573 - 2,384,573 2.4%
Investments
Wells Fargo Government Money Market Fund 18,586,732 - 18,586,732 18.1%
Local Government Investment Pool (LGIP) 21,466,833 - 21,466,833 20.8%
Local Government Investment Pool EM (LGIP EM*) 55,087,359 99,880 55,187,239 53.7%
VA State Non-Arbitrage Program (SNAP) 5,098,088 - 5,098,088 5.0%
Total Investments 100,239,012 99,880 100,338,892 97.6%
Total Deposits and Investments 102,623,585$ 99,880$ 102,723,465$ 100.0%
* Extended Maturity
AN ORDINANCE TO AMEND, REVISE, AND REORDAIN CHAPTER 2 ADMINISTRATION,
ARTICLE II COUNCIL, DIVISION I, SECTIONS 2-36 AND 2-56 OF THE CODE OF THE CITY
OF SALEM, VIRGINIA PERTAINING TO REGULAR CITY COUNCIL MEETINGS.
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, that
Sections 2-36 and 2-56 of Article II, Chapter 2, Division I of The Code of the City of Salem, Virginia,
be amended, revised, and reordained to read as follows:
CHAPTER 2
ADMINISTRATION
ARTICLE II. COUNCIL
DIVISION 1. - GENERALLY
Sec. 2-36. When regular meetings held.
The regular meetings of the Council shall be held on the second and fourth Mondays of each
month at 7:30 6:30 p.m.; should, however, any Monday on which a regular Council meeting is
scheduled to be held fall on a day designated as a legal holiday as fixed, defined and set forth in Code
of Virginia, § 2.1-21, as amended, such Council meeting shall be held on the following Tuesday at
7:30 6:30 p.m. of such day.
Sec. 2-56. Order of proceedings at regular meetings of Council.
At a regular meeting of the Council, the order of proceedings shall be as follows:
(1) Roll call Call to order and note of attendance.
(2) Reports of city officials Pledge of Allegiance.
(3) Reading and correction, if any, of the minutes of the preceding regular or special
meeting or meetings Reports of City officials and committees and public
comments (if scheduled).
(4) Reports of committees Consent Agenda.
(5) Unfinished business Old Business.
(6) Communications and new business New Business.
(7) Closed Meeting, if needed.
(8) Adjournment.
Notwithstanding the foregoing, Council may vary the order of proceedings as it deems fit and
appropriate.
All ordinances or parts of ordinances in conflict with the provisions of this ordinance be and the same
are hereby repealed.
This ordinance shall be in full force and effect ten (10) days after its final passage.
Item # 4ADate: May 26, 2020
Upon a call for an aye and a nay vote, the same stood as follows:
John E. Saunders -
James A. Martin -
William D. Jones -
Jane W. Johnson -
Byron Randolph Foley -
Passed:
Effective:
/s/
Mayor
ATTEST:
James E. Taliaferro, II
Clerk of Council
City of Salem, Virginia
AN ORDINANCE TO AMEND CHAPTER 82, TAXATION, OF THE CODE OF THE CITY
OF SALEM, VIRGINIA, BY ADDING ARTICLE X, PERTAINING TO LOCAL HOSPITAL
PROVIDER ASSESSMENT.
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, that Sections
82-260 through Section 82-264, inclusive, of Article X, Chapter 82, of The Code of the City of
Salem, Virginia, be enacted as follows:
CHAPTER 82
TAXATION
ARTICLE X. LOCAL HOSPITAL PROVIDER ASSESSMENT
Sec. 82-260. Local Hospital Provider Assessment.
This Article is adopted pursuant to the authority granted to localities by Virginia Code
Section 15.2-1104. The purpose of these provisions is to enact a local hospital provider
assessment in the City of Salem to assess a fee on the nonpublic hospital in the City of Salem to
fund the nonfederal share of the Medicaid supplemental payment programs authorized in
Medicaid State Plan Amendments 11-018 and 11-019.
Sec. 82-261. Definitions.
In this Section:
(a) “City” means the City of Salem.
(b) “City Council” means the City Council of the City of Salem.
(c) “Fee” means the assessment that a nonpublic hospital is required to pay under this
Chapter.
(d) “Net Patient Revenue” means the amount as indicated on a nonpublic hospital’s
Medicare cost report (also known as Form CMS-2252-10 or the Hospital and
Hospital Health Care Complex Cost Report Certification and Settlement
Summary). The Net Patient Revenue is located on line 3 of the Worksheet G-3.
(e) “Nonpublic hospital” means a privately –owned hospital located in the City that
provides inpatient and outpatient hospital services.
Sec. 82-262. Authorized Uses of Money.
(a) All revenue received by the City pursuant to this Chapter is authorized only to
fund the following uses:
(1) fund intergovernmental transfers from the City to the Department of
Medical Assistance Services to provide the nonfederal share of Medicaid
payments for supplemental payments authorized under Medicaid State
Plan Amendments 11-018 and 11-019;
(2) refund a fee collected in error from the nonpublic hospital; and
Item # 5ADate: May 26, 2020
(3) refund to a nonpublic hospital any portion of the fee the City receives
from the Department of Medical Assistance Services that is not used to
fund the nonfederal share of Medicaid supplemental payment program
payments under State Plan Amendments 11-018 or 11-019; or determines
cannot be used to fund the nonfederal share of Medicaid supplemental
payment program payments under State Plan Amendments 11-018 or 11-
019.
(b) Notwithstanding any other provision of this Section, with respect to an
intergovernmental transfer of funds described by Subsection (a)(1) made by the
City, any funds received by the City as a result of the transfer may not be used by
the City to fund the nonfederal share of payments available through Medicaid
programs other than those outlined in State Plan Amendments 11-018 and 11-019.
Sec. 82-263. Fees Based on Nonpublic Hospital Net Patient Hospital Revenue.
(a) The City Council may require a fee to be assessed on the inpatient and outpatient
Net Patient Revenue of any nonpublic hospital located in the City. The City may
assess the fee periodically throughout the year. In the first year in which the fee is
required, the fee is assessed on the inpatient and outpatient Net Patient Revenue.
If the Medicare cost report information is unavailable for the nonpublic hospital,
the fee may be assessed on the net patient revenue of the nonpublic hospital as
determined by the data reported to the State Department of Health under Section
32.1-276.2 of the Virginia Code in accordance with the State’s instructions for
reporting inpatient and outpatient revenue for the most recent fiscal year for
which that data was reported.
(b) A nonpublic hospital may not add any portion of an assessment required under
this Section as a surcharge to a patient.
(c) This Section does not authorize the City to collect fees for the purpose of raising
general revenue or any amount in excess of the amount reasonably necessary to
fund the uses described in Section 82-262.
Sec. 82-264. Administrative Costs.
Notwithstanding any other provision of this Article, if the City engages in
intergovernmental transfers on behalf of the nonpublic hospital, the nonpublic hospital shall
reimburse the City for its reasonable administrative costs to perform such transfers.
All ordinances, or parts of ordinances, in conflict with the provisions of this ordinance be and the
same are hereby repealed.
This ordinance shall be in full force and effect on ten days after its final passage.
Upon a call for an aye and a nay vote, the same stood as follows:
John E. Saunders –
James A. Martin –
William D. Jones -
Jane W. Johnson -
Byron Randolph Foley -
Passed:
Effective:
/s/
Mayor
ATTEST:
James E. Taliaferro, II
Clerk of Council
City of Salem, Virginia
Page 1
AN ORDINANCE TO AMEND, REVISE AND REORDAIN CHAPTER 90, ARTICLE III, DIVISION 3,
SECTION 90-128(a) OF THE CODE OF THE CITY OF SALEM, VIRGINIA, PERTAINING TO WATER
AND SEWER DISPOSAL CHARGES IN GENERAL.
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, THAT SECTION 90-128(a),
DIVISION 3, ARTICLE III, CHAPTER 90, of The Code of the City of Salem, Virginia, be amended,
revised and reordained to read as follows:
Chapter 90 - UTILITIES
ARTICLE III. - WATER AND SEWAGE DISPOSAL
DIVISION 3. - SEWAGE DISPOSAL
Subdivision I. - In General
Sec. 90-128. - Sewer connection charges generally.
(a)Before a sewer service connection is made to a city public sewer, the applicant therefor
shall pay to the city treasurer the following charges:
(1)Availability fees:
5/8” or ¾” Water Meter Size $1,000.00
1” Water Meter Size $2,000.00
1 ½” Water Meter Size $3,500.00
$3,000.00
2” Water Meter Size $6,000.00
3” Water Meter Size $12,000.00
4” Water Meter Size $20,000.00
6” Water Meter Size $40,000.00
8” Water Meter Size $75,000.00
(b) This section shall be subject to sections 90-129 and 90-130.
All ordinances, or parts of ordinances, in conflict with the provisions of this ordinance be and
the same are hereby repealed.
This ordinance shall be in full force and effect ten (10) days after its final passage.
Item # 5BDate: May 26, 2020
Page 2
Upon a call for an aye and a nay vote, the same stood as follows:
John E. Saunders –
James A. Martin –
William D. Jones –
Jane W. Johnson –
Byron Randolph Foley –
Passed:
Effective:
Mayor
ATTEST:
James E. Taliaferro II
Clerk of Council
City of Salem, Virginia
AN ORDINANCE TO AMEND, REVISE, AND REORDAIN CHAPTER 1, SECTION 1-13, OF THE CODE OF THE
CITY OF SALEM, VIRGINIA, PERTAINING TO COURTHOUSE SECURITY ASSESSMENT.
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, THAT SECTION 1-13 of
Chapter 1 of The Code of the City of Salem, Virginia, be amended, revised, and reordained to read as
follows:
CHAPTER 1
GENERAL PROVISIONS
Section 1-13. Courthouse Security Assessment.
As authorized by Section 53.1-120, Code of Virginia (1950), as amended, effective
November 1, 2002, the Clerks of the City’s District and Circuit Courts, respectively, shall assess
and collect the sum of $10.00 $20.00 as part of the costs in each criminal or traffic case in
which the Defendant is convicted of a violation of any Statute or ordinance. Such sums shall
be collected by the Clerk of the Court in which the case is heard, remitted to the City
Treasurer, and be he1d by the Treasurer, subject to appropriation by City Council to the
Sheriff’s Office for the funding of Courthouse personnel.
All ordinances, or parts of ordinances, in conflict with the provisions of this ordinance be and
the same are hereby repealed.
This ordinance shall be in full force and effect on ten days after its final passage.
Upon a call for an aye and a nay vote, the same stood as follows:
John E. Saunders –
James A. Martin –
William D. Jones -
Jane W. Johnson -
Byron Randolph Foley -
Passed:
Effective:
Mayor
ATTEST:
James E. Taliaferro, II
Clerk of Council
City of Salem, Virginia
Item # 5CDate: May 26, 2020
IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, MAY 26, 2020
RESOLUTION 1378
For the City of Salem to join the Roanoke Regional Airport Commission
and to enter into an Amended and Restated Contract with the City of
Roanoke (“Roanoke”), the County of Roanoke (“County”), and
the Roanoke Regional Airport Commission (“Commission”)
WHEREAS, the 1986 Session of the General Assembly enacted the Roanoke Regional Airport
Commission Act, Chapter 140 of the 1986 Acts of Assembly; and
WHEREAS, such Act has been amended two times, once by Chapter 385 of the 1996 Acts of
Assembly and most recently by Chapter 279 of the 2005 Acts of Assembly (and, as amended,
hereinafter referred to as the “Act”); and
WHEREAS, Roanoke and the County entered into a Contract with the Commission dated
January 28, 1987 (the “Original Contract”) pursuant to which the parties provided that
participating political subdivisions would make payments to the Commission and the
participating political subdivisions agreed that both Roanoke and Roanoke County on entering
such service contract with the Commission were empowered under §26 of the Act to do
everything necessary or proper to carry out and perform such contracts; and
WHEREAS, Roanoke, the County and the Commission have operated under the Original
Contract to provide the airport, on a continuous basis through the present date; and
WHEREAS, no participating political subdivision has paid or been requested to make any
payment to the Commission since 1996; and
WHEREAS, Roanoke and the County have invited the City of Salem to become a member of
the Commission; and
WHEREAS, the City of Salem desires to become a member of the Commission as permitted
under the Act; and
WHEREAS, pursuant to Sections 4 and 5 of the Act, Roanoke, the Commission and the County
have agreed upon the form of an Amended and Restated Contract (the “Amended and Restated
Contract”) between Roanoke, the County, the Commission and the City of Salem, Virginia, for
the purpose of admitting the City of Salem, Virginia, as a participating political subdivision of
the Commission and setting forth the financial responsibility to be made by each participating
political subdivision to the Commission and other terms and conditions of participation.
NOW, THEREFORE, BE IT RESOLVED, by the Council for the City of Salem, Virginia as
follows:
Item # 5DDate: May 26, 2020
1. The City of Salem, Virginia, does hereby agree to become a participating political
subdivision of the Commission and does further approve the Amended and Restated Contract
among Roanoke, the County, the City of Salem and the Commission dated as of July 1, 2020, the
form of which was presented to Council at this meeting and the purpose of which is to admit the
City of Salem, Virginia, as a participating political subdivision of the Commission and to set
forth the financial responsibilities to be made by each participating political subdivision to the
Commission and other terms and conditions.
2. The Act provides that each participating political subdivision, other than Roanoke and the
County shall be entitled to appoint one Commissioner to the Commission.
3. The City Manager is hereby authorized and directed to sign the Amended and Restated
Contract in substantially the form submitted for this meeting, with such revisions as he in his
discretion deem in the best interests of the City.
5. The Clerk of Council is directed to forward an attested copy of this Resolution to the
Clerk of the Roanoke County Board of Supervisors, the Clerk of the City of Council of the City
of Roanoke, Virginia, and to the Roanoke Regional Airport Commission for filing among the
permanent records of such participating political subdivisions.
Upon a call for an aye and a nay vote, the same stood as follows:
John E. Saunders –
James A. Martin –
William D. Jones –
Jane W. Johnson –
Byron Randolph Foley –
Passed:
Effective:
_____________________________
Mayor
ATTEST:
_____________________________
James E. Taliaferro, II
Clerk of Council
City of Salem, Virginia
1
IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, MAY 26, 2020
RESOLUTION 1379
APPROVING RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF SALEM, VIRGINIA AUTHORIZING CITY OF SALEM
REFUNDING GENERAL OBLIGATION SUPPORT OF A REFINANCING BY THE
WESTERN VIRGINIA REGIONAL INDUSTRIAL FACILITY AUTHORITY
WHEREAS, the Western Virginia Regional Industrial Facility Authority (the
“Authority”) is a political subdivision of the Commonwealth of Virginia duly created pursuant
to the Virginia Regional Industrial Facilities Act, Chapter 64 of Title 15.2 of the Code of
Virginia of 1950, as amended (the “Act”); and
WHEREAS, the Act authorizes the Authority to borrow money to pay the costs of real
estate and facilities for manufacturing, warehousing, distribution, office or other commercial
purposes in order to promote economic development in the geographical area served by the
Authority, to accept funds from counties, cities and towns and use the same for Authority
purposes, to make loans and to enter into contracts of any kind to accomplish the purposes of the
Authority, and the Act further authorizes the Authority to issue bonds to refund any of its bonds
then outstanding; and
WHEREAS, in order to further the purposes of the Act, on or about October 14, 2016
the Authority issued its $10,000,000 Revenue Bond, Series 2016 (the “2016 Bond”) to finance
the acquisition of interests in land and related improvements and facilities, including necessary
expenses incidental thereto (collectively, the “Project”), and to obtain the funds therefor by the
issuance of the Authority Revenue Bond (as hereinafter defined); and
WHEREAS, the City of Salem, Virginia (the “City of Salem”), the City of Roanoke,
Virginia (the “City of Roanoke”) and the County of Roanoke, Virginia (“Roanoke County,”
and together with the City of Roanoke and the City of Salem, collectively the
“Participants” and each individually, including the City of Salem, a “Participant”) each
agreed in 2016 to provide financial support for the Project; and
WHEREAS, the 2016 Bond is a limited obligation of the Authority payable from the
revenues and receipts of the Authority to be received under support agreements with the City of
Salem (being a general obligation of the City of Salem), with the City of Roanoke (being a
general obligation of the City of Roanoke) and with Roanoke County (being a subject to annual
appropriation commitment of Roanoke County secured by a lease of the Roanoke County
Government Center); and
WHEREAS, the Authority desires to refund and refinance the 2016 Bond in order to
achieve debt service savings and reduce payments made by the Participants in support of the
Project, and the Authority has determined to issue pursuant to the terms of a Bond Purchase and
Loan Agreement, dated as of June 15, 2020 (the “Bond Purchase Agreement”) between the
Authority and Atlantic Union Bank (the “Bank”), its Revenue Refunding Bond, Series 2020 in
the maximum principal amount of $10,450,000 (the “Refunding Bond”) and to use the
proceeds thereof to prepay and redeem the 2016 Bond in full and to refinance Project costs and
to pay certain costs of issuance of the Refunding Bond; and
Item # 5EDate: May 26, 2020
2
WHEREAS, such Refunding Bond will be secured by a pledge of the revenues and
receipts received by the Authority from payments made by the City of Salem pursuant to the
Refunding Support Agreement (as defined below) and payments made by the other Participants
pursuant to separate refunding support agreements between the Authority and the other
Participants as further described herein, such payments from the City of Salem to constitute a
percentage of amounts due under the terms of the Refunding Bond and the Bond Purchase
Agreement (the “City of Salem Portion of Support”); and
WHEREAS, payments from other Participants in support of payments due in connection
with financing of the Project will be due in the percentages set forth in the Bond Purchase
Agreement from the City of Roanoke and Roanoke County, and the obligation of the Authority
to pay principal and interest on the Refunding Bond will be limited to payments received from
the Participants in accordance with the terms of the Bond Purchase Agreement; and
WHEREAS, all such payments from the Participants (including the City of Salem
Portion of Support) will be assigned from the Authority to the Bank for the payment of debt
service on the Refunding Bond pursuant to an Assignment Agreement between the Authority and
the Bank, dated as of June 15, 2020 (the “Assignment Agreement”); and
WHEREAS, the City of Salem's obligation to make City of Salem Portion of Support
payments (such obligation is hereinafter referred to as the “City’s Support Payment”) will
be secured by the full faith and credit of the City of Salem, and as such, the City’s Support
Payment will be a “general obligation refunding bond” within the meaning of the Public Finance
Act of 1991 (the “Public Finance Act”), Section 15.2-2600 et. seq.of the Code of Virginia of
1950, as amended (the “Virginia Code”); and
WHEREAS, there have been presented to this meeting drafts of the following documents
(collectively, the “Documents”) in connection with the transactions described above, copies of
which shall be filed with the records of the City Council of the City of Salem:
a. a Refunding Support Agreement between the Authority and the City of Salem, dated as
of June 15, 2020 (the “Refunding Support Agreement”) setting forth the City’s
Support Payment;
b. the Bond Purchase Agreement;
c. the Assignment Agreement, assigning to the Bank the Authority’s rights to receive
payments from the Participants including the Authority’s rights under the Refunding
Support Agreement, which is to be acknowledged and consented to by the City of Salem;
d. a Specimen Refunding Bond.
NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Salem,
Virginia:
1. The following plan for refinancing is approved. The Authority shall use the proceeds from
3
the issuance of the Refunding Bond to refinance the Project. The City of Salem shall agree in
the Refunding Support Agreement to make payments to the Authority sufficient to pay when
due the City of Salem Portion of Support. The issuance of the Refunding Bond on the terms
set forth in the Bond Purchase Agreement is hereby approved. The obligation of the
Authority to pay principal and interest on the Refunding Bond will be limited to payments
received from the Participants in accordance with the terms of the Bond Purchase
Agreement. The City’s Support Payment shall constitute a general obligation debt of the City
of Salem. The issuance of the City’s Support Payment is hereby authorized on the terms and
conditions as substantially set forth in the Refunding Support Agreement, and in accordance
with Section 15.2-2601 of the Virginia Code, the City Council elects to issue the City’s
Support Payment pursuant to the provisions of the Public Finance Act. The City’s Support
Payment shall be a general obligation of the City of Salem to which the full faith and credit
of the City of Salem are irrevocably pledged, entitling the owner or owners of the City’s
Support Payment, including any person or entity to which ownership rights of the City’s
Support Payment have been assigned, to the remedies set forth in Section 15.2-2659 of the
Virginia Code in the event of nonpayment of the principal of or interest on the City’s Support
Payment. The amount of the City’s Support Payment designated for support of the principal
amount of the Refunding Bond shall not exceed $1,200,000. The City Council is authorized
to and shall levy and collect annually, at the same time and in the same manner as other taxes
of the City of Salem are assessed, levied and collected, a tax upon all taxable property within
the City of Salem, over and above all other taxes authorized or limited by law, and without
limitation as to rate or amount, sufficient to pay when due the payments under the City’s
Support Payment to the extent other funds of the City of Salem are not lawfully available and
appropriated for such purpose.
2. The City Council hereby approves, and acknowledges and consents to, as appropriate, the
Documents in substantially the forms submitted to this meeting with such completions,
omissions, modifications, insertions and changes as may be approved by the Mayor or Vice
Mayor of the City of Salem or the City Manager, whose execution of the Refunding Support
Agreement shall be conclusive evidence of such approval, acknowledgement and consent.
The final terms and interest rate of the Refunding Bond in a maximum principal amount of
$10,450,000 will be approved as authorized by the Authority.
3. Any authorization herein to execute a document shall include authorization to deliver it to the
other parties thereto and to record such document where appropriate.
4. The City Council finds and determines that the Project is in furtherance of lawful purpose
and objectives and will be in the public interest, will benefit the citizens of the City of Salem,
will increase commerce and will promote the safety, health, welfare, convenience and
prosperity of the City of Salem and its citizens.
5. The Mayor or Vice Mayor of the City of Salem, or either of them, and the City Manager and
City Clerk are each hereby authorized and directed to execute the Refunding Support
Agreement and acknowledgement and consent to the Assignment Agreement as described
above and such other instruments, agreements and documents as are necessary to issue the
Refunding Support Agreement and to create and perfect a complete assignment in favor of
4
the Bank of the payments due or to become due under the Refunding Support Agreement.
The officers, employees and representatives of the City of Salem are authorized and directed
to work with representatives of the Authority, the Bank, the Authority's financial advisor, the
Authority's bond counsel and representatives of the other Participants to take such actions,
authorize such services and prepare all documentation necessary to issue the Refunding Bond
in accordance with the Documents and to otherwise carry out the intent of this Resolution.
6. All other acts of the officers, employees, agents and representatives of the City of Salem that
are in conformity with the purposes and intent of this resolution and in furtherance of the
issuance and sale of the Refunding Bond, the execution and delivery of the Refunding
Support Agreement and the acknowledgement and consent to the Assignment Agreement and
the undertaking of the Project are hereby approved, ratified and confirmed.
7. The City Attorney and the City Clerk, or their designees, are authorized and directed to cause
a certified copy of this Resolution to be filed with the Circuit Court of the City of Salem,
Virginia, pursuant to Sections 15.2-2607 and 15.2-2653 of the Virginia Code.
8. This resolution shall take effect immediately.
Upon a call for an aye and a nay vote, the same stood as follows:
John E. Saunders –
James A. Martin –
William D. Jones –
Jane W. Johnson –
Byron Randolph Foley –
Passed:
Effective:
_____________________________
Mayor
ATTEST:
_____________________________
James E. Taliaferro, II
Clerk of Council
City of Salem, Virginia
5
CERTIFICATION OF ADOPTION OF RESOLUTION
The undersigned Clerk of the City Council of the City of Salem, Virginia hereby certifies
that the Resolution set forth above was adopted during an open meeting on May 26, 2020, by the
City Council with the following votes by the following members of the City Council:
Aye:
Nay:
Abstentions:
Signed this ___ day of ___________, 2020.
By: ___________________________
Deputy Clerk, City Council
Member NYSE|FINRA|SIPC
2020 Refinancing Opportunity –
Results of the Bank RFP Process
Roanoke Regional Partnership/Western Virginia Regional Industrial Facility Authority
May 15, 2020
Background
Davenport & Company LLC (“Davenport”) serves as Financial Advisor to the Western Virginia Regional Industrial Facility
Authority (the “Authority”).
In 2016, Davenport and Sands Anderson PC (“Sands Anderson”), the Authority’s Bond Counsel, assisted the Authority in
researching potential financing mechanisms for the Woodhaven Road Project (the “Project”).
Davenport assisted the Authority in obtaining $10 million of Phase One financing for the Project in 2016 through a
competitive bank solicitation process.
The Authority issued the $10 million Series 2016 Taxable Revenue Bond (the “2016 Bond”) through a Direct Bank Loan
from Atlantic Union Bank (formerly Union Bank & Trust).
This Spring, Davenport identified a potential opportunity for the Authority to refinance the 2016 Bond for debt service
savings (the “Refinancing Opportunity”).
In mid-April, Davenport distributed a competitive Request for Proposals (RFP) to solicit local, regional, and national banks
for funding proposals to complete the Refinancing Opportunity.
1May 15, 2020
The Authority issued the $10 million 2016 Bond to Atlantic Union with the following terms:
•Interest rate of 3.70% fixed through final maturity in FY 2037 (approximately 17 years remaining until maturity); and
•Prepayable at any time without penalty.
The Authority issued the 2016 Bond with the backing of the 3 participating member jurisdictions –the City of Roanoke, the
City of Salem, and Roanoke County.
Each locality entered into a Support Agreement with the Authority and pledged to pay a proportionate share of debt service
on the 2016 Bond:
•City of Roanoke –General Obligation Pledge to pay its proportionate share (44.2%) of debt service.
•City of Salem –General Obligation Pledge to pay its proportionate share (11.6%) of debt service.
•Roanoke County –Moral Obligation Pledge to pay its proportionate share (44.2%) of debt service secured by the
Roanoke County Government Center offered as collateral.
As a result of the Spring 2020 competitive bidding process, the Authority received a proposal from Atlantic Union that will:
•Reduce the interest rate on the 2016 Bond and create debt service savings that to be shared proportionally by the 3
local jurisdictions; and
•Allow the Authority to complete the 2020 Refinancing with the same repayment structure, final maturity, security
structure, and prepayment flexibility as the 2016 Bond.
The Refinancing Opportunity
2May 15, 2020
The Authority received competitive proposals for the 2020 Refinancing from 3 banking institutions:
1.Atlantic Union Bank = 2.59%
2.Sterling National Bank = 3.32%
3.BB&T Governmental Finance = 3.66%
Davenport recommends that the Authority complete the 2020 Refinancing through a Direct Bank Loan from Atlantic Union
Bank.
With the approval of the Authority Board and the elected bodies of the three participating member jurisdictions, the 2020
Refinancing can be completed prior to the end of Fiscal Year 2020.
As detailed on the following pages, actual savings resulting from a Direct Bank Loan from Atlantic Union will be materially
higher than savings estimated for planning purposes (as presented to the Authority Board on April 29, 2020).
The savings can be targeted in FY 2021 and FY 2022 to help mitigate the financial challenges caused by the ongoing
COVID-19 crisis.
Results of the RFP Process / Davenport Recommendation
3May 15, 2020
Repayment Term of the 2020 Refinancing
•17 years –Interest-only in FY 2021 and FY 2022 with principal payments in FY 2023 –FY 2037 (same as the 2016 Bond).
•Allows the Authority and participating member jurisdictions to target debt service savings in FY 2021 and FY 2022.
•Debt service in each of the next 17 years without extending final maturity of the loan.
Fixed Interest Rate
•Interest rate reduced by 111 basis points from 3.70% to 2.59% (more than two times the 50 basis point planning estimate).
•Interest rate fixed through final maturity in FY 2037.
•“Known” interest rate locked in for a closing no later than Friday, June 19.
Estimated Savings
•Approximately $950,000 of total net savings to be shared by the local participants (nearly 3 times the $350,000 planning estimate).
•Savings targeted in FY 2021 (approximately $200,000) and FY 2022 (approximately $100,000).
•8.2% Net Present Value (NPV) Savings (nearly 3 times the typical industry standard savings minimum of 3% NPV Savings)
Prepayment Provisions
•Prepayable, in whole or in part, at any time without penalty (same as 2016 Bond).
Key Terms of the 2020 Refinancing –Atlantic Union Proposal
4May 15, 2020
Security/Collateral Structure
•The 2020 Refinancing will have the same security structure as the 2016 Bond. The existing Support Agreements will be
amended to reflect the reduced debt service.
–General Obligation Pledge of the City of Roanoke to pay its proportionate share (44.2%) of debt service.
–The General Obligation Pledge of the City of Salem to pay its proportionate share (11.6%) of debt service.
–Moral Obligation pledge of Roanoke County to pay its proportionate share (44.2%) of debt service, secured by a
Lease Agreement on Roanoke County’s Government Center.
Bank Costs
•No bank fees. Atlantic Union will pay the cost of its own legal counsel.
Other Terms/Conditions
•Atlantic Union’s proposal is subject to final credit approval and an additional due diligence review regarding the impact
of COVID-19 on the City of Roanoke, Roanoke County, and the City of Salem.
5
Key Terms of the 2020 Refinancing –Atlantic Union Proposal
May 15, 2020
FY
2016 Bond
Debt Service
Estimated
2020
Refinancing
Debt Service
Estimated
Savings
2016 Bond
Debt Service
Estimated
2020
Refinancing
Debt Service
Estimated
Savings
2016 Bond
Debt Service
Estimated
2020
Refinancing
Debt Service
Estimated
Savings
2016 Bond
Debt Service
Estimated
2020
Refinancing
Debt Service
Estimated
Savings
Total $13,950,120 $12,991,280 $958,840 $6,165,953 $5,742,146 $423,807 $6,165,953 $5,742,146 $423,807 $1,618,214 $1,506,989 $111,225
2021 370,000 154,239 215,761 163,540 68,173 95,367 163,540 68,173 95,367 42,920 17,892 25,028
2022 370,000 266,951 103,049 163,540 117,992 45,548 163,540 117,992 45,548 42,920 30,966 11,954
2023 880,000 836,951 43,049 388,960 369,932 19,028 388,960 369,932 19,028 102,080 97,086 4,994
2024 881,130 838,188 42,942 389,459 370,479 18,980 389,459 370,479 18,980 102,211 97,230 4,981
2025 881,520 839,011 42,509 389,632 370,843 18,789 389,632 370,843 18,789 102,256 97,325 4,931
2026 881,170 838,419 42,751 389,477 370,581 18,896 389,477 370,581 18,896 102,216 97,257 4,959
2027 880,080 837,439 42,641 388,995 370,148 18,847 388,995 370,148 18,847 102,089 97,143 4,946
2028 878,250 836,070 42,180 388,187 369,543 18,644 388,187 369,543 18,644 101,877 96,984 4,893
2029 880,680 838,313 42,367 389,261 370,534 18,726 389,261 370,534 18,726 102,159 97,244 4,915
2030 882,185 839,063 43,122 389,926 370,866 19,060 389,926 370,866 19,060 102,333 97,331 5,002
2031 877,765 835,348 42,417 387,972 369,224 18,748 387,972 369,224 18,748 101,821 96,900 4,920
2032 882,605 840,270 42,336 390,111 371,399 18,712 390,111 371,399 18,712 102,382 97,471 4,911
2033 881,335 838,596 42,739 389,550 370,659 18,891 389,550 370,659 18,891 102,235 97,277 4,958
2034 879,140 836,481 42,659 388,580 369,725 18,855 388,580 369,725 18,855 101,980 97,032 4,948
2035 881,020 837,927 43,093 389,411 370,364 19,047 389,411 370,364 19,047 102,198 97,200 4,999
2036 881,790 838,829 42,962 389,751 370,762 18,989 389,751 370,762 18,989 102,288 97,304 4,984
2037 881,450 839,186 42,264 389,601 370,920 18,681 389,601 370,920 18,681 102,248 97,346 4,903
WVRIFA
Aggregate
City of
Roanoke (44.2%)
Roanoke
County (44.2%)
City of
Salem (11.6%)
Estimated Savings Results (Aggregate and by Locality)
Note: All estimated results are preliminary, subject to change. Based on Atlantic Union Bank proposal dated May 6, 2020. Actu al results may vary from these estimates.
6May 15, 2020
➢Friday, May 15 Meeting of the Western Virginia RIFA Board.
Davenport presents results of the RFP process and recommends completing
the 2020 Refinancing through a Direct Bank Loan from Atlantic Union.
The Board authorizes the 2020 Refinancing and Atlantic Union’s proposal.
At the late May meetings of the participating localities’ elected bodies, Davenport will (1) present results of the RFP process,
(2)recommend Atlantic Union’s proposal, and (3) present estimated results of the 2020 Refinancing.
➢Monday, May 18 Meeting of the Roanoke City Council.
RFP results presented. No action requested at this time. City Council will be
asked to authorize the 2020 Refinancing at its meeting on Monday, June 1.
➢Tuesday, May 26 Meeting of the Salem City Council.
RFP results presented. No action requested at this time. City Council will be
asked to authorize the 2020 Refinancing at its meeting on Monday, June 8.
➢Tuesday, May 26 Meeting of the Roanoke County Board of Supervisors.
RFP results presented. No action requested at this time. The Board of
Supervisors will be asked to authorize the 2020 Refinancing at its meeting on
Tuesday, June 9.
Proposed Refinancing Timetable
7May 15, 2020
At the early June meetings of the participating localities’ elected bodies, the City Councils and Board of Supervisors will be
asked authorize the Atlantic Union proposal and the 2020 Refinancing.
➢Monday, June 1 Meeting of the Roanoke City Council.
City Council considers authorizing the 2020 Refinancing.
➢Monday, June 8 Meeting of the Salem City Council.
City Council considers authorizing the 2020 Refinancing.
➢Tuesday, June 9 Meeting of the Roanoke County Board of Supervisors.
The Board of Supervisors considers authorizing the 2020 Refinancing.
➢By Friday, June 19 Close on the 2020 Refinancing.
Proposed Refinancing Timetable (cont.)
8May 15, 2020
Appendix
9May 15, 2020
Summary of 2020 Refinancing Proposals
Purpose Refinance the Authority’s outstanding $10,000,000 Taxable
Revenue Bond, Series 2016 for debt service savings.
Refinance the Authority’s outstanding $10,000,000 Taxable
Revenue Bond, Series 2016 for debt service savings.
Refinance the Authority’s outstanding $10,000,000 Taxable
Revenue Bond, Series 2016 for debt service savings.
Maximum Par Amount $10,450,000 $10,450,000 $10,450,000
Tax Status Taxable Taxable Taxable
Security/Collateral
- General Obligation Pledge of the City of Roanoke
- General Obligation Pledge of the City of Salem
- Moral Obligation Pledge of Roanoke County, secured by a Lease
Agreement on Roanoke County's Government Center
- General Obligation Pledge of the City of Roanoke
- General Obligation Pledge of the City of Salem
- Moral Obligation Pledge of Roanoke County, secured by a Lease
Agreement on Roanoke County's Government Center
- General Obligation Pledge of the City of Roanoke
- General Obligation Pledge of the City of Salem
- Moral Obligation Pledge of Roanoke County, secured by a Lease
Agreement on Roanoke County's Government Center
Interest Rate 2.59%3.32%3.66%
Interest Mode Fixed Fixed Fixed
Final Maturity January 15, 2037 January 15, 2037 January 15, 2037
Prepayment Provisions In whole or in part, at any time, without penalty.Non-callable through January 14, 2027. Beginning on January 15,
2027, prepayable in whole, but not in part, any time at par.
Option 1 - Prepayable in whole at any time with a 1% prepayment
penalty.
Option 2 - Non-callable for the first half of the term, then callable
in whole on any date at par.
Bank / Legal Fees Atlantic Union Bank will cover costs for its legal counsel.Not to exceed $10,000 for Bank Counsel.$6,000 documentation/legal review fee.
Proposal to be Accepted by Not specified.May 15, 2020 Not specified.
Proposal Expiration Quoted rate will be held until June 19, 2020.Quoted rate valid for closing on or before June 19, 2020.Quoted rate will be held until June 22, 2020.
Notes /
Other Terms & Conditions
Select terms and conditions shown below.
See complete proposal for full terms and conditions.
Select terms and conditions shown below.
See complete proposal for full terms and conditions.
Select terms and conditions shown below.
See complete proposal for full terms and conditions.
Subject to Final Credit Approval.Subject to Final Credit Approval.Subject to Final Credit Approval.
- Additional Due Diligence: Review of impact of COVID-19 on the
City of Roanoke, County of Roanoke, and City of Salem.
10May 15, 2020
Municipal Advisor Disclaimer
The U.S. Securities and Exchange Commission (the “SEC”) has clarified that a broker, dealer or municipal securities dealer en gaging in municipal advisory activities outside the scope of underwriting
a particular issuance of municipal securities should be subject to municipal advisor registration. Davenport & Company LLC (“Davenport”) has registered as a municipal advisor with the SEC. As a
registered municipal advisor Davenport may provide advice to a municipal entity or obligated person. An obligated person is a n entity other than a municipal entity, such as a not for profit
corporation, that has commenced an application or negotiation with an entity to issue municipal securities on its behalf and for which it will provide support. If and when an issuer engages
Davenport to provide financial advisory or consultant services with respect to the issuance of municipal securities, Davenpor t is obligated to evidence such a financial advisory relationship with a
written agreement.
When acting as a registered municipal advisor Davenport is a fiduciary required by federal law to act in the best interest of a municipal entity without regard to its own financial or other interests.
Davenport is not a fiduciary when it acts as a registered investment advisor, when advising an obligated person, or when acti ng as an underwriter, though it is required to deal fairly with such
persons,
This material was prepared by public finance, or other non-research personnel of Davenport. This material was not produced by a research analyst, although it may refer to a Davenport research
analyst or research report. Unless otherwise indicated, these views (if any) are the author’s and may differ from those of t he Davenport fixed income or research department or others in the firm.
Davenport may perform or seek to perform financial advisory services for the issuers of the securities and instruments mentio ned herein.
This material has been prepared for information purposes only and is not a solicitation of any offer to buy or sell any secur ity/instrument or to participate in any trading strategy. Any such offer
would be made only after a prospective participant had completed its own independent investigation of the securities, instruments or transactions and received all information it required to make its
own investment decision, including, where applicable, a review of any offering circular or memorandum describing such securit y or instrument. That information would contain material information
not contained herein and to which prospective participants are referred. This material is based on public information as of the specified date, and may be stale thereafter. We have no obligation to
tell you when information herein may change. We make no representation or warranty with respect to the completeness of this material. Davenport has no obligation to continue to publish
information on the securities/instruments mentioned herein. Recipients are required to comply with any legal or contractual restrictions on their purchase, holding, sale, exercise of rights or
performance of obligations under any securities/instruments transaction.
The securities/instruments discussed in this material may not be suitable for all investors or issuers. Recipients should se ek independent financial advice prior to making any investment decision
based on this material. This material does not provide individually tailored investment advice or offer tax, regulatory, acc ounting or legal advice. Prior to entering into any proposed transaction,
recipients should determine, in consultation with their own investment, legal, tax, regulatory and accounting advisors, the e conomic risks and merits, as well as the legal, tax, regulatory and
accounting characteristics and consequences, of the transaction. You should consider this material as only a single factor i n making an investment decision.
The value of and income from investments and the cost of borrowing may vary because of changes in interest rates, foreign exc hange rates, default rates, prepayment rates, securities/instruments
prices, market indexes, operational or financial conditions or companies or other factors. There may be time limitations on the exercise of options or other rights in securities/instruments
transactions. Past performance is not necessarily a guide to future performance and estimates of future performance are base d on assumptions that may not be realized. Actual events may differ
from those assumed and changes to any assumptions may have a material impact on any projections or estimates. Other events not taken into account may occur and may significantly affect the
projections or estimates. Certain assumptions may have been made for modeling purposes or to simplify the presentation and/o r calculation of any projections or estimates, and Davenport does
not represent that any such assumptions will reflect actual future events. Accordingly, there can be no assurance that estim ated returns or projections will be realized or that actual returns or
performance results will not materially differ from those estimated herein. This material may not be sold or redistributed w ithout the prior written consent of Davenport.
01.13.14 JU | GM | KL
11May 15, 2020
REFUNDING SUPPORT AGREEMENT
between
WESTERN VIRGINIA REGIONAL INDUSTRIAL FACILITY AUTHORITY
and
CITY OF SALEM, VIRGINIA
Dated as of June 15, 2020
NOTE: THIS REFUNDING SUPPORT AGREEMENT HAS BEEN ASSIGNED TO,
AND IS SUBJECT TO A SECURITY INTEREST IN FAVOR OF ____________,
UNDER AN ASSIGNMENT AGREEMENT DATED AS OF JUNE 15, 2020
{W3512958.1 019364-091615 } -i-
TABLE OF CONTENTS
Page
Parties ...............................................................................................................................................1
Recitals .............................................................................................................................................1
Granting Clauses ..............................................................................................................................1
ARTICLE I DEFINITIONS AND RULES OF CONSTRUCTION 2
Section 1.1. Definitions. ..............................................................................................................2
Section 1.2. Rules of Construction. ...........................................................................................3
ARTICLE II REPRESENTATIONS 4
Section 2.1. Representations by Authority. ..............................................................................4
Section 2.2. Representations by City. .......................................................................................4
ARTICLE III AGREEMENT TO ISSUE AUTHORITY REVENUE BOND 5
Section 3.1. Agreement to Issue Authority Revenue Bond. ....................................................5
Section 3.2. Limitation of Authority’s Liability.......................................................................6
ARTICLE IV PAYMENT OBLIGATIONS 6
Section 4.1. Amounts Payable. ..................................................................................................6
Section 4.2. Payments Assigned.................................................................................................6
Section 4.3. Obligation Unconditional. .....................................................................................7
Section 4.4. General Obligation.................................................................................................7
ARTICLE V PREPAYMENT AND REDEMPTION 8
Section 5.1. Prepayment and Redemption. ..............................................................................8
ARTICLE VI PARTICULAR COVENANTS 8
Section 6.1. Limitation of Liability of Directors, etc. of Authority and City. .......................8
Section 6.2. Use of Proceeds. ......................................................................................................9
Section 6.3. City Covenants. . ...................................................................................................9
ARTICLE VII EVENTS OF DEFAULT AND REMEDIES 9
Section 7.1. Events of Default. ...................................................................................................9
Section 7.2. Remedies. ..............................................................................................................10
Section 7.3. Reinstatement after Event of Default. ................................................................10
Section 7.4. No Remedy Exclusive. .........................................................................................10
Section 7.5. No Additional Waiver Implied by One Waiver. ...............................................10
Section 7.6. Attorneys’ Fees and Other Expenses. ................................................................10
ARTICLE VIII INTENTIONALLY OMITTED 11
{W3512958.1 019364-091615 } -ii-
ARTICLE IX ASSIGNMENT AGREEMENT; AMENDMENTS; ASSIGNMENT 11
Section 9.1. Assignment Agreement; Covenants. ..................................................................11
Section 9.2. Amendments. ........................................................................................................11
ARTICLE X MISCELLANEOUS 12
Section 10.1. Notices. ..................................................................................................................12
Section 10.2. Severability. ..........................................................................................................12
Section 10.3. Limited Liability. .................................................................................................12
Section 10.4. Successors and Assigns. .......................................................................................12
Section 10.5. Counterparts; Delivery. .......................................................................................12
Section 10.6. Governing Law. ....................................................................................................12
Section 10.7. Term of Agreement. .............................................................................................13
Signatures .......................................................................................................................................15
Receipt ...........................................................................................................................................16
THIS REFUNDING SUPPORT AGREEMENT dated as of June 15, 2020, by and
between the WESTERN VIRGINIA REGIONAL INDUSTRIAL FACILITY
AUTHORITY, a political subdivision of the Commonwealth of Virginia (the “Authority”),
and the CITY OF SALEM, VIRGINIA, a political subdivision of the Commonwealth of
Virginia (the “City”), provides:
W I T N E S S E T H:
WHEREAS, the Authority is a political subdivision of the Commonwealth of Virginia
duly created under the Virginia Regional Industrial Facilities Act, Chapter 64 of Title 15.2 of the
Code of Virginia of 1950, as amended (the “Act”); and
WHEREAS, the Act authorizes the Authority to borrow money to pay the costs of real
estate and all improvements intended to be occupied by manufacturing, warehousing,
distribution, office or other commercial facilities; and
WHEREAS, in order to further the purposes of the Act, on or about October 14, 2016
the Authority issued its $10,000,000 Revenue Bond, Series 2016 (the “2016 Bond”) to finance
the acquisition of interests in land in the vicinity of Interstate 81 and Wood Haven Road in
Roanoke County and related improvements and facilities, including necessary expenses
incidental thereto (collectively, the “Project”); and
WHEREAS, the City, and the City of Roanoke, Virginia (the “City of Roanoke”) and
Roanoke County, Virginia (“Roanoke County” and together with the City and the City of
Roanoke, the “Participants” and each individually, including the City, a “Participant”)
each agreed in 2016 to provide financial support for the Project to promote commerce and the
prosperity of the Participants' citizens; and
WHEREAS, the 2016 Bond is a limited obligation of the Authority payable from the
revenues and receipts of the Authority to be received under support agreements with the City of
Salem (being a general obligation of the City of Salem), with the City of Roanoke (being a
general obligation of the City of Roanoke) and with Roanoke County (being a subject to annual
appropriation commitment of Roanoke County secured by a lease of the Roanoke County
Government Center); and
WHEREAS, the Authority desires to refund and refinance the 2016 Bond in order to
achieve debt service savings and reduce payments made by the Participants in support of the
Project, and the Authority has determined to issue pursuant to the terms of a Bond Purchase and
Loan Agreement, dated as of June 1, 2020 (the “Bond Purchase Agreement”) between the
Authority and _____________ (the “Bank”), its Revenue Refunding Bond, Series 2020 in the
maximum principal amount of $______________ (the “Refunding Bond”) and to use the
proceeds thereof to prepay and redeem the 2016 Bond in full and to refinance Project costs and
to pay certain costs of issuance of the Refunding Bond; and
WHEREAS, such Refunding Bond will be a limited obligation of the Authority secured
by a pledge of the revenues and receipts received by the Authority from (1) payments made by
Roanoke County pursuant to a Refunding Support Agreement between Roanoke County and the
Authority (the “Roanoke County Refunding Support Agreement”) and the Roanoke County
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Lease Agreement (as defined in the Bond Purchase Agreement), such payments under the
Roanoke County Refunding Support Agreement being the same as rent payments under the
Roanoke County Lease Agreement, and such payments from Roanoke County to constitute a
percentage of amounts due under the terms of the Refunding Bond as set forth in the Bond
Purchase Agreement (the “Roanoke County Portion of Support”), (2) payments made by the
City pursuant to this Refunding Support Agreement (this “Refunding Support Agreement”),
such payments from the City to constitute a percentage of amounts due under the terms of the
Refunding Bond as set forth in the Bond Purchase Agreement (the “City of Salem Portion of
Support”) and (3) payments made by the City of Roanoke pursuant to a Refunding Support
Agreement between the City of Roanoke and the Authority (the “City of Roanoke Refunding
Support Agreement”), such payments from the City of Roanoke to constitute a percentage of
amounts due under the terms of the Refunding Bond as set forth in the Bond Purchase
Agreement (the “City of Roanoke Portion of Support”).
NOW, THEREFORE, in consideration of the mutual covenants and agreements
hereinafter contained and other valuable consideration, the parties hereto covenant and agree as
follows:
ARTICLE I
DEFINITIONS AND RULES OF CONSTRUCTION
Section 1.1. Definitions.
Unless otherwise defined in this Refunding Support Agreement, all words used herein
shall have the meanings assigned to such terms in the Bond Purchase Agreement. In addition to
the words defined in the recitals hereto, the following words as used in this Refunding Support
Agreement shall have the following meanings unless a different meaning clearly appears from
the context:
“Additional Payments” shall mean such payment or payments made by the City
pursuant to Section 4.1(b) and Section 5.1.
“Annual Budget” shall mean the budget by that name referred to in Section 4.4.
“Assignment Agreement” means the Assignment Agreement, dated as of June __,
2020, from the Authority to the Bank.
“Authority Documents” shall mean the Assignment Agreement, this Refunding Support
Agreement and the Bond Purchase Agreement.
“Bank” shall mean __________ or any subsequent holder of the Refunding Bond.
“Basic Payments” shall mean the payments made by the City under this Refunding
Support Agreement as set forth in Section 4.1(a), which such payments are equal to eleven and
six tenths percent (11.6%) of the payments of principal and interest due on the Refunding Bond.
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“Bond Purchase and Loan Agreement” shall mean the Bond Purchase and Loan
Agreement, dated as of June 15, 2020, between the Authority and the Bank.
“City” shall mean the City of Salem, Virginia.
“City Documents” shall mean the Assignment Agreement and this Refunding Support
Agreement.
“City Manager” shall mean the City Manager of the City.
“Council” shall mean the City Council of the City.
“Event of Default” shall mean the events enumerated in Section 7.1.
“Fiscal Year” shall mean the twelve-month period beginning July 1 of one year and
ending on June 30 of the following year, or such other fiscal year of twelve months as may be
selected by the City.
“Public Finance Act” shall mean the Public Finance Act of 1991, Chapter 26 of Title
15.2 of the Code of Virginia of 1950, as amended.
“Refunding Support Agreement” shall mean this Refunding Support Agreement, as
such Refunding Support Agreement may be supplemented, amended or modified.
Section 1.2. Rules of Construction.
The following rules shall apply to the construction of this Refunding Support Agreement
unless the context otherwise requires:
(a) Words importing the singular number shall include the plural number and vice
versa.
(b) Words importing the redemption or calling for redemption of the Refunding Bond
shall not be deemed to refer to or connote the payment of the Refunding Bond at its stated
maturity.
(c) Unless otherwise indicated, all references herein to particular Articles or Sections
are references to Articles or Sections of this Refunding Support Agreement.
(d) The headings herein and Table of Contents to this Refunding Support Agreement
herein are solely for convenience of reference and shall not constitute a part of this Refunding
Support Agreement nor shall they affect its meaning, construction or effect.
(e) All references herein to payment of the Refunding Bond are references to
payment of principal of and premium, if any, and interest on the Refunding Bond.
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ARTICLE II
REPRESENTATIONS
Section 2.1. Representations by Authority.
The Authority makes the following representations:
(a) The Authority is a political subdivision of the Commonwealth of Virginia duly
created under the Act;
(b) Pursuant to the Act, the Authority has full power and authority to enter into the
Authority Documents and to perform the transactions contemplated thereby and to carry out its
obligations thereunder and by proper action has duly authorized, executed and delivered such
Authority Documents;
(c) The execution, delivery and compliance by the Authority with the terms and
conditions of the Authority Documents will not conflict with or constitute or result in a default
under or violation of, (1) any existing law, rule or regulation applicable to the Authority, or (2)
any trust agreement, mortgage, deed of trust, lien, lease, contract, note, order, judgment, decree
or other agreement, instrument or other restriction of any kind to which the Authority or any of
its assets is subject;
(d) No further approval, consent or withholding of objection on the part of any
regulatory body or any official, Federal, state or local, is required in connection with the
execution or delivery of or compliance by the Authority with the terms and conditions of the
Authority Documents, except that no representation is made as to the applicability of any Federal
or state securities laws; and
(e) There is no litigation at law or in equity or any proceeding before any
governmental agency involving the Authority pending or, to the knowledge of the Authority,
threatened with respect to (1) the creation and existence of the Authority, (2) its authority to
execute and deliver the Authority Documents, (3) the validity or enforceability of the Authority
Documents or the Authority’s performance of its obligations thereunder, (4) the title of any
officer of the Authority executing the Authority Documents, or (5) the ability of the Authority to
issue and sell its Refunding Bond and undertake the Project.
Section 2.2. Representations by City.
The City makes the following representations:
(a) The City is a municipal corporation and political subdivision of the
Commonwealth of Virginia;
(b) The City has full power and authority to enter into the City Documents and to
perform the transactions contemplated to be performed by the City under the City Documents
and the Bond Purchase and Loan Agreement and to carry out its obligations thereunder and by
proper action has duly authorized, executed and delivered such City Documents;
-5-
(c) The City is not in default in the payment of the principal of or interest on any of
its indebtedness for borrowed money and is not in default under any instrument under or subject
to which any indebtedness for borrowed money has been incurred, and no event has occurred and
is continuing that with the lapse of time or the giving of notice, or both, would constitute or
result in an event of default thereunder;
(d) The execution and delivery of the City Documents, the consummation of the
transactions contemplated to be performed by the City therein and in the Bond Purchase and
Loan Agreement and compliance by the City with the provisions thereof applicable to the City
will not result in a breach or violation of any of the terms or provisions of, or constitute a default
under, any indenture, mortgage or other agreement or instrument to which the City is a party or
by which it is bound or any existing law, administrative regulation, court order or consent decree
to which it is subject.
(e) The City is not in default under or in violation of, and the execution, delivery and
compliance by the City with the terms and conditions of the City Documents will not conflict
with or constitute or result in a default under or violation of, (1) any existing law, rule or
regulation applicable to the City or (2) any trust agreement, mortgage, deed of trust, lien, lease,
contract, note, order, judgment, decree or other agreement, instrument or restriction of any kind
to which the City or any of its assets is subject, and no event has occurred and is continuing that
with the lapse of time or the giving of notice, or both, would constitute or result in such a default
or violation;
(f) No further approval, consent or withholding of objection on the part of any
regulatory body or any official, Federal, state or local, is required in connection with the
execution or delivery of or compliance by the City with the terms and conditions of the City
Documents; and
(g) There is no litigation at law or in equity or any proceeding before any
governmental agency involving the City pending or, to the knowledge of the City, threatened
with respect to (1) the authority of the City to execute and deliver the City Documents, (2) the
validity or enforceability of such City Documents or the City’s performance of its obligations
thereunder, or (3) the title of any officer of the City executing such City Documents.
(h) The Project has been determined to be important to the City’s economic
development and future revenue growth, and the Council anticipates that the Project will
continue to be important to the City’s economic development and future revenue growth during
the term of this Refunding Support Agreement.
ARTICLE III
AGREEMENT TO ISSUE REFUNDING BOND
Section 3.1. Agreement to Issue Refunding Bond.
The Authority hereby agrees, simultaneously with the execution and delivery hereof, to
proceed with the issuance and sale of the Refunding Bond, bearing interest, maturing and having
the other terms and provisions set forth in the Bond Purchase Agreement. The proceeds of the
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Refunding Bond will be used to finance the costs of the Project. The City agrees to make all
Basic Payments and Additional Payments when and as the same shall become due and payable.
Section 3.2. Limitation of Authority’s Liability.
Anything contained in this Refunding Support Agreement to the contrary
notwithstanding, any obligation the Authority may incur in connection with the issuance of the
Refunding Bond for the payment of money shall not be deemed to constitute a debt or general
obligation of the Authority within any constitutional or statutory limitations, but shall be a
limited obligation payable solely from the revenues and receipts derived by it pursuant to this
Refunding Support Agreement, the Roanoke County Refunding Support Agreement, the
Roanoke County Lease Agreement and the City of Roanoke Refunding Support Agreement.
ARTICLE IV
PAYMENT OBLIGATIONS
Section 4.1. Amounts Payable.
(a) (1) The City shall pay to the Authority the Basic Payments. The Basic Payments
to the Authority shall be payable without notice or demand as directed by the Authority in semi-
annual installments on or before the __ day of _______ and ____, beginning on _____ __, 20__,
each year until the date that no amount is due under this Refunding Support Agreement. On
written request of the Bank, the City shall pay such Basic Payments to the Bank, as assignee of
the Authority, without notice or demand at the designated office of the Bank in semi-annual
installments on or before the __ day of ________ and ______, beginning on _____ __, 20__,
each year until the date that no amount is due under this Refunding Support Agreement.
(2) The Authority will determine, as part of its budget process, by March 15
of each year the Basic Payment to be requested from, and paid by, the City for the immediately
succeeding Fiscal Year, based on the City of Salem Portion of Support as applied to expected
debt service on the Refunding Bond.
(b) The City agrees to make Additional Payments to pay (1) any prepayment or
redemption of the Refunding Bond allocated to the City of Salem Portion of Support and (2) all
other amounts which the City agrees to pay under the terms of this Refunding Support
Agreement, but not including Basic Payments.
Section 4.2. Payments Assigned.
The Authority and the City acknowledge and agree that this Refunding Support
Agreement and all Basic Payments and Additional Payments (except the rights of the Authority
to receive payment of its expenses, to receive notices and to give consents) are assigned by the
Assignment Agreement to the Bank. The City consents to such assignment and agrees to pay to
the Bank all amounts payable by the City that are so assigned.
-7-
Section 4.3. Obligation Unconditional.
The obligations of the City to make all Basic Payments and Additional Payments and to
observe all other covenants, conditions and agreements hereunder shall be absolute and
unconditional, irrespective of any right of setoff, recoupment or counterclaim the City may
otherwise have against the Authority, and the City shall not suspend or discontinue any such
Basic Payment or Additional Payment or fail to observe and perform any of its covenants,
conditions and agreements hereunder.
Section 4.4. General Obligation.
The City’s obligations to pay the cost of performing its obligations under this Refunding
Support Agreement, including its obligations to pay all Basic Payments and Additional
Payments, shall be a general obligation of the City to which the full faith and credit of the City
are irrevocably pledged and constitute obligations of a locality for the payment of money and for
the payment of which the locality is required to levy ad valorem taxes as set forth in Section
15.2-2602 of the Public Finance Act, and the Bank is the holder thereof in accordance with the
Assignment Agreement. The Council is authorized to and shall levy and collect annually at the
same time and in the same manner as other taxes of the City are assessed, levied and collected, a
tax upon all taxable property within the City, over and above all other taxes authorized or limited
by law, and without limitation as to rate or amount, sufficient to pay when due the payments
under this City Refunding Support Agreement to the extent other funds of the City are not
lawfully available and appropriated for such purpose.
The City Manager or other officer charged with the responsibility for preparing the City’s
Annual Budget shall include in the budget for each Fiscal Year as a single appropriation the
amount of all Basic Payments and estimated Additional Payments coming due during such Fiscal
Year. Throughout the term of this Refunding Support Agreement, the City Manager or other
officer charged with the responsibility for preparing the City’s Annual Budget shall deliver to the
Bank and the Authority within 30 days after the adoption of the Annual Budget for each Fiscal
Year, but not later than the beginning of each Fiscal Year, a certificate stating whether an amount
equal to the Basic Payments and Additional Payments which will come due during such Fiscal
Year has been appropriated by the Council in such budget. If any adopted Annual Budget does
not include an appropriation of funds sufficient to pay both Basic Payments and estimated
Additional Payments coming due for the relevant Fiscal Year, the Council shall take a roll call
vote immediately after adoption of such Annual Budget acknowledging the impact of its failure
to appropriate such funds. If, by the beginning of the Fiscal Year, the Council has not
appropriated funds for the payment of both Basic Payments and estimated Additional Payments
coming due for the then current Fiscal Year, the City Manager or other officer charged with the
responsibility for preparing the City’s Annual Budget shall give written notice to the Council of
the consequences of such failure to appropriate, and request the Council to consider a
supplemental appropriation for such purposes.
If at any time the Basic Payments as determined pursuant to Section 4.1(a)(2) are
insufficient to make eleven and six tenths percent (11.6%) of the payments of principal and
interest due on the Refunding Bond in a timely manner, the Authority (or the Bank as assignee of
the Authority) shall notify the City Manager (or other officer charged with the responsibility for
-8-
preparing the City’s Annual Budget) of the amount of such insufficiency, and the City Manager
shall submit to the Council at its next regularly scheduled meeting or as promptly as practicable,
but in any event within 45 days, a request for a supplemental appropriation in the amount
necessary to cover such insufficiency.
ARTICLE V
PREPAYMENT AND REDEMPTION
Section 5.1. Prepayment and Redemption.
The City shall have the option to prepay any Basic Payments at the times and in the
amounts as necessary to enable the Authority to exercise its option to cause the Refunding Bond
to be redeemed in part as set forth in such Refunding Bond. Such prepayments of Basic
Payments shall be made at the times and in the amounts as necessary to accomplish the optional
redemption in part of the Refunding Bond as set forth in such Refunding Bond. Such
redemption shall be made without penalty.
The City shall direct the Authority to send to the Bank notice of any partial redemption of
the Refunding Bond at least 10 days prior to the redemption date, such notice to the Bank to
specify the redemption date and the principal amount of the Refunding Bond to be redeemed.
ARTICLE VI
PARTICULAR COVENANTS
Section 6.1. Limitation of Liability of Directors, etc. of Authority and City.
No covenant, agreement or obligation contained in this Refunding Support Agreement
shall be deemed to be a covenant, agreement or obligation of any past, present or future member,
officer, director, employee or agent of the Authority in his or her individual capacity, and neither
the members of the Authority nor any officer thereof executing this Refunding Support
Agreement shall be liable personally on this Refunding Support Agreement or be subject to any
personal liability or accountability by reason of the execution and delivery hereof. No member,
director, officer, employee or agent of the Authority shall incur any personal liability with
respect to any other action taken by him or her pursuant to this Refunding Support Agreement or
the Act or any of the transactions contemplated hereby provided that he or she acts in good faith.
No covenant, agreement or obligation contained herein shall be deemed to be a covenant,
agreement or obligation of any past, present or future Council Member or officer, employee or
agent of the City or the Council in his or her individual capacity, and neither the members of the
Council nor any officer of the City or the Council executing this Refunding Support Agreement
shall be liable personally on this Refunding Support Agreement or be subject to any personal
liability or accountability by reason of the execution and delivery hereof. No Council Member
or officer, employee or agent of the City or the Council shall incur any personal liability with
respect to any action taken by him or her pursuant to this Refunding Support Agreement or any
of the transactions contemplated hereby, provided that he or she acts in good faith.
-9-
Section 6.2. Use of Proceeds.
The Authority shall use the proceeds of the Refunding Bond to finance the Project and
pay certain costs of issuance of the Refunding Bond.
Section 6.3. City Covenants. The City agrees to provide to the Bank (a) prompt
notice of any litigation with respect to the City that could materially and adversely affect the
ability of the City to perform its obligations under this Refunding Support Agreement, (b) copies
of the City’s financial statements within 180 days of the end of each of the City’s Fiscal Years
and (c) prompt notice of any defaults with respect to any general obligation indebtedness or
moral obligations of the City.
ARTICLE VII
EVENTS OF DEFAULT AND REMEDIES
Section 7.1. Events of Default.
(a) Each of the following events shall be an Event of Default:
(1) Default in the due and punctual payment of any Basic Payment when the
same becomes due and payable and continuation of such failure for a period of five days; or
(2) Failure of the City to pay when due any other payment due under this
Refunding Support Agreement or to observe and perform any covenant, condition or agreement
on its part to be observed or performed, which failure shall continue for a period of 30 days after
notice is given, or in the case of any such default that cannot with due diligence be cured within
such 30 day period but can be cured within the succeeding 60 days, failure of the City to proceed
promptly to cure the same and thereafter prosecute the curing of such default with due diligence.
(b) The provisions of the foregoing subparagraph (a)(2) are subject to the limitation
that if by reason of force majeure the City is unable in whole or in part to perform any of its
covenants, conditions or agreements hereunder, the City shall not be deemed in default during
the continuance of such inability. The term “force majeure” as used herein shall include without
limitation acts of God; strikes, lockouts or other industrial disturbances; acts of public enemies;
orders of any kind of the government of the United States of America or the Commonwealth of
Virginia or any political subdivision thereof or any of their departments, agencies or officials, or
any civil or military authority; insurrections; riots; epidemics; swarms of boll weevils and
plagues of locusts; landslides; earthquakes; fires; hurricanes; tornadoes; storms; floods;
washouts; droughts; restraint of government and people; or civil disturbances. The City shall
remedy with all reasonable dispatch the cause or causes preventing the City from carrying out its
covenants, conditions and agreements, provided that the settlement of strikes, lockouts and other
industrial disturbances shall be entirely within the discretion of the City, and the City shall not be
required to make settlement of strikes, lockouts and other industrial disturbances by acceding to
the demands of any opposing party when such course is in the judgment of the City not in its best
interests.
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Section 7.2. Remedies.
Whenever any Event of Default shall have happened and is continuing, the Bank as
assignee of the Authority, may take whatever action at law, in equity or administratively as may
appear necessary or desirable to collect the Basic Payments and Additional Payments then due
and thereafter to become due, or to enforce performance and observance of any obligation,
agreement or covenant of the City under this Refunding Support Agreement. Any amounts
received by the Authority or the Bank pursuant to the foregoing provisions shall be applied first
to costs, then to any unpaid interest and then to repayment of principal, and upon payment in full
of all amounts due such excess shall be credited to the next Basic Payment to the extent such
Basic Payments have not been paid in full. This provision shall survive termination of this
Refunding Support Agreement.
Section 7.3. Reinstatement after Event of Default.
Notwithstanding the exercise by the Authority of any remedy granted by Section 7.2, if
all overdue Basic Payments, together with any interest thereon, and all Additional Payments
shall have been made, then the City’s default under this Refunding Support Agreement shall be
waived without further action by the Authority. Upon such payment and waiver, this Refunding
Support Agreement shall be fully reinstated and all Basic Payments will be due and payable in
accordance with the previously determined schedule.
Section 7.4. No Remedy Exclusive.
No remedy conferred by this Refunding Support Agreement upon or reserved to the
Authority is intended to be exclusive of any other available remedy or remedies, but every such
remedy shall be cumulative and shall be in addition to every other remedy given hereunder or
now or hereafter existing at law or in equity or by statute. No delay or omission to exercise any
right or power accruing upon any default shall impair any such right or power or shall be
construed to be a waiver thereof or acquiescence therein, but any such right and power may be
exercised from time to time and as often as may be deemed expedient.
Section 7.5. No Additional Waiver Implied by One Waiver.
Failure by the Authority at any time to require performance by the City of any provision
hereof shall in no way affect the Authority’s right hereunder to enforce the same, nor shall any
waiver by the Authority of any breach of any provision hereof be held to be a waiver of any
succeeding breach of any such provision, or as a waiver of the provision itself.
Section 7.6. Attorneys’ Fees and Other Expenses.
The City shall on demand pay to the Authority and the Bank the reasonable fees of
attorneys and other reasonable expenses incurred by either of them in the collection of
appropriated, but unpaid, Basic Payments or Additional Payments, or the enforcement of any
other obligation of the City, or its agents, upon an Event of Default.
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ARTICLE VIII
INTENTIONALLY OMITTED
ARTICLE IX
ASSIGNMENT AGREEMENT; AMENDMENTS; ASSIGNMENT
Section 9.1. Assignment Agreement; Covenants.
(a) Contemporaneously with the execution of this Refunding Support Agreement, the
Authority has entered into the Assignment Agreement by which the Authority has assigned all of
its rights in and to this Refunding Support Agreement (except its rights to receive payment of its
expenses, to receive notices and to give consents) to the Bank for the benefit of the holders of the
Refunding Bond. The City (i) consents to such assignment, (ii) agrees to execute and deliver
such further acknowledgments, agreements and other instruments as may be reasonably
requested by the Authority or the Bank to effect such assignment, (iii) agrees to make all
payments due to the Authority under this Refunding Support Agreement directly to the Bank
(except the Authority’s rights to receive payment of its expenses, to receive notices and to give
consents), and (iv) agrees to comply fully with the terms of such assignment so long as such
assignment is not inconsistent with the provisions hereof. All references in this Refunding
Support Agreement to the Authority shall include the Bank and their successors and assigns,
whether or not specific reference is otherwise made to the Bank, unless the context requires
otherwise. The City shall not be obligated to take any notice of any sale, assignment,
reassignment, pledge, mortgage, transfer or other disposition of any interest in this Refunding
Support Agreement by the Authority, unless such sale, assignment, reassignment, pledge,
mortgage, transfer or other disposition is undertaken in accordance with the Assignment
Agreement.
(b) The City covenants to take whatever action may be necessary for the Authority to
comply with the Authority’s covenants under the Assignment Agreement.
(c) The City agrees, for the benefit of the holder of the Refunding Bond, to do and
perform all acts and things contemplated in the Assignment Agreement to be done or performed
by it.
Section 9.2. Amendments.
This Refunding Support Agreement shall not be supplemented, amended or modified by
the parties hereto prior to the payment of all amounts due on the Refunding Bond without the
consent of the Bank.
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ARTICLE X
MISCELLANEOUS
Section 10.1. Notices.
Unless otherwise provided herein, all demands, notices, approvals, consents, requests,
opinions and other communications hereunder shall be in writing and shall be deemed to have
been given when delivered in person or mailed by first class registered or certified mail, postage
prepaid, addressed (a) if to the City, at 114 North Broad Street, Salem, Virginia 24153
(Attention: City Manager) and (b) if to the Authority, c/o Roanoke Valley – Allegheny Reg.
Commission, 313 Luck Avenue SW, Roanoke, Virginia 24016 (Attention: Executive Director).
The City and the Authority may, by notice given hereunder, designate any further or different
addresses to which subsequent demands, notices, approvals, consents, requests, opinions or other
communications shall be sent or persons to whose attention the same shall be directed.
Section 10.2. Severability.
If any provision of this Refunding Support Agreement shall be held invalid by any court
of competent jurisdiction, such holding shall not invalidate any other provision hereof.
Section 10.3. Limited Liability.
No officer, official, employee or agent of the City shall be personally liable on the City’s
obligations hereunder. The Authority shall not be liable under any circumstances for the actions
of the City with respect to the City Documents. The Authority shall not be liable under any
circumstances for the actions of the Bank under the Authority Documents.
Section 10.4. Successors and Assigns.
This Refunding Support Agreement shall be binding upon, inure to the benefit of and be
enforceable by the parties and their respective successors and assigns. The Bank is intended to
be, and shall be, a third party beneficiary of this Refunding Support Agreement.
Section 10.5. Counterparts; Delivery.
This Refunding Support Agreement may be executed in any number of counterparts, each
of which shall be an original, all of which together shall constitute but one and the same
instrument. The Authority Documents shall not become effective until delivery at Closing, as
defined in the Bond Purchase Agreement.
Section 10.6. Governing Law.
This Refunding Support Agreement shall be governed by and construed in accordance
with the laws of the Commonwealth of Virginia.
-13-
Section 10.7. Term of Agreement.
This Refunding Support Agreement shall commence on the date of issuance of the
Refunding Bond and will terminate on the date that no amount is due under this Refunding
Support Agreement. This Refunding Support Agreement has been dated as of June 15, 2020 for
purposes of identifying the instrument.
S-1
IN WITNESS WHEREOF, the parties have caused this Refunding Support Agreement
to be duly executed by their duly authorized representatives.
WESTERN VIRGINIA REGIONAL INDUSTRIAL
FACILITY AUTHORITY
By: _______________________________________
Chairman
CITY OF SALEM, VIRGINIA
By:_______________________________________
City Manager
APPROVED TO FORM:
______________________
Salem City Attorney
[SIGNATURE PAGE TO CITY OF SALEM REFUNDING SUPPORT AGREEMENT]
{W3512958.1 019364-091615 }
S-2
Seen and agreed to:
________________________
By ___________________________________
Vice President
[SIGNATURE PAGE TO CITY OF SALEM REFUNDING SUPPORT AGREEMENT]
Item # 5FDate: May 26, 2020
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA
HELD AT CITY HALL
MEETING DATE: May 26, 2020
AGENDA ITEM: Request to amend School Operating, Grant and Cafeteria
Fund Budgets as approved by the School Board on April 14,
2020
SUBMITTED BY: Rosemarie B. Jordan, Director of Finance
SUMMARY OF INFORMATION:
The School Operating, Grant and Cafeteria Fund budgets were amended for fiscal year
2019-2020 by the School Board at their meeting on April 14, 2020. The Board amended
the Operating Fund to increase revenues and expenditures by $421,863. The Grants Fund
budget was amended to increase revenues and expenditures by $42,370 and the Cafeteria
Fund budget was amended to increase revenues and expenditures by $6,545. The
attached memo covers the various appropriation changes.
FISCAL IMPACT:
Appropriation changes totaling $421,863, $42,370 and $6,545 need to be made to the
School Operating, School Grant and School Cafeteria funds, respectively.
STAFF RECOMMENDATION:
Staff recommends that Council approve the School Board’s appropriation changes of
$421,863, $42,370 and $6,545 to the Operating, Grant and Cafeteria Funds, respectively,
per the attached report.
Item # 5G
Date: May 26, 2020
H:\Mid Yr Budget Adjustments\Mid Year Budget Adjustments 04142020 - Narrative.doc
Salem City Schools
Mid-Year Budget Amendments FY 19-20
April 14, 2020
Summary of Issue:
Presented for your consideration are amendments to the 2019-20 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; demands may be made by parents 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 2019-20 budget total $421,863 increasing the School
Operating Budget to $46,858,308. 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 $360,163 due mainly to the
increase in students that started the school year and also the addition of
the National Board Certification funding from the State in the amount of
$75,000.
Other Revenue is increased by $55,700 for non-resident tuition, Medicaid
revenue and facility rental revenue that exceeded expectations on funds
received for the year as well as trip reimbursement revenues (which have
offsetting expenses).
Expenditures are increased by the same $421,863 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.
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 2019-20 budget total $42,370 increasing the Grant Budget to
$2,559,702. This increase is due to increases in the Adult Education grant and
the Title VI grant where notifications were received mid-year. Amendments may
H:\Mid Yr Budget Adjustments\Mid Year Budget Adjustments 04142020 - Narrative.doc
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.
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 2019-20 budget total $6,545 increasing the Cafeteria Budget
to $1960,101. This increase is due to small increases in the allocations from the
State for the School Lunch Program as well as the Breakfast Incentive Grant.
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 Attachment A will increase the revenue and
expenditure budgets in the school operating fund in total by the same amount of
$421,863. 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
$42,370. 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
$6,545.
Recommended Action:
Move approval of the budget amendments in the School 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
3,464,976.00 280,023.90 2,415,109.66 1,049,866.34 70
494,997.00 29,092.52 255,595.36 239,401.64 52
10,794,127.00 927,943.67 8,351,492.99 2,442,634.01 204,718.00 77
155,240.00 13,267.33 119,406.01 35,833.99 3,967.00 77
117,027.00 10,001.59 90,014.23 27,012.77 2,992.00 77
1,098,618.00 93,892.09 845,028.73 253,589.27 28,087.00 77
240,478.00 20,552.17 184,969.49 55,508.51 6,147.00 77
234,053.00 20,003.09 180,027.73 54,025.27 5,984.00 77
98,519.00 8,209.91 73,889.27 24,629.73 75
97,049.00 3,573.41 54,730.77 42,318.23 56
1,413,874.00 120,835.00 1,087,515.00 326,359.00 36,146.00 77
640,064.00 54,702.33 492,321.01 147,742.99 16,364.00 77
42,989.00 3,674.00 33,066.00 9,923.00 1,099.00 77
50,225.00 15,060.33 135,543.01 (85,318.01)270
1,226.00 146.00 146.00 1,080.00 12
206,000.00 .00 .00 206,000.00 0
635,367.00 54,291.83 488,626.51 146,740.49 77
7,228.00 3,404.30 5,106.45 2,121.55 8,092.00 71 Based on 2/5/2020 Sup't Email
88,393.00 .00 .00 88,393.00 0
69,327.00 15,292.95 38,232.38 31,094.62 55
552,568.00 37,698.09 150,792.39 401,775.61 27
13,957.00 .00 .00 13,957.00 0
126,016.00 18,356.36 45,890.90 80,125.10 36
208,475.00 38,271.09 95,677.73 112,797.27 46
1,032.00 295.00 590.00 442.00 443.00 57 Based on 2/1/2020 Letter from State
7,274.00 .00 .00 7,274.00 0
1,986.00 .00 .00 1,986.00 0
7,214.00 1,311.64 3,279.10 3,934.90 45
34,088.00 6,028.78 15,071.95 19,016.05 44
899,992.00 159,475.46 398,688.65 501,303.35 (22,876.00)44 Adjusted based on actuals and anticipated
future revenues
.00 .00 75,000.00 (75,000.00)75,000.00 +++Actual revenue rec'd from State
10,000.00 4,867.33 20,342.24 (10,342.24)10,000.00 203 To match actuals rec'd
.00 .00 812.28 (812.28)800.00 +++To match actuals rec'd
.00 1,529.50 1,913.00 (1,913.00)1,900.00 +++To match actuals rec'd
20,834.00 12,450.86 61,230.35 (40,396.35)38,000.00 294 To match actuals rec'd
757,734.00 181,793.70 372,428.70 385,305.30 49
78,262.00 .00 .00 78,262.00 0
135,000.00 300.00 152,485.50 (17,485.50)113
1,500.00 .00 800.00 700.00 53
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
61000 Sales Tax 1 Cent
Fund Type Special Revenue Funds
Fund 30 - School General Fund
REVENUE
Locations 110 - Central Instruction
Function 00 - Revenue
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
Fund Category Governmental Funds
61021 Prevention, Intervention, Remediation
61024 English as 2nd Language
61027 Remedial Summer School-SOQ
61012 Gifted Education
61015 Special Education
61018 Textbooks (SOQ)
61003 Sales Tax 1/8 Cent
61006 Basic Aid
61009 Vocational Education
61113 Compensation Supplement
61124 Homebound
61306 Regular Foster Care
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
61354 Industry Certification Costs
61355 CTE STEM-H Industry Credentials
61357 Project Graduation - Senior Year
61330 At Risk (Lottery Funded)
61336 K-3 Primary Class Size Reduction
61342 Mentor Teacher Program
61315 Early Reading Intervention
61318 Spec Ed - Regional Prog Tuition Reimb
61321 Career & Technical Ed - Equipment
63050 Miscellaneous Income
63105 Rke Valley Regional Board Reimb
63115 Alternative Ed Program Reimbursement
61415 DMAS State Healthcare - Medicaid
61420 E-Rate Services
63020 Sale Of Property/Equipment
61363 SOL Algebra Readiness Grant
61369 Supplemental Lottery Per Pupil Allocation
61400 Natl Board Certification Bonus
63200 Tuition - Non Resident Day Student
63205 Tuition - Adult Education
Adjusted based on actuals and anticipated
future revenues due to ADM increase
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
25,000.00 .00 3,597.50 21,402.50 14
180,000.00 6,683.76 49,704.99 130,295.01 28
30,000.00 .00 18,330.00 11,670.00 61
28,682.00 .00 27,530.00 1,152.00 96
.00 .00 206.35 (206.35)+++
10,000.00 .00 16,375.00 (6,375.00)5,000.00 164 To match actuals rec'd
22,920.00 1,968.00 17,407.03 5,512.97 76
5,000.00 .00 1,442.68 3,557.32 29
$23,107,311.00 $2,144,995.99 $16,380,416.94 $6,726,894.06 $421,863.00 71%
$23,107,311.00 $2,144,995.99 $16,380,416.94 $6,726,894.06 $421,863.00 71%
$23,107,311.00 $2,144,995.99 $16,380,416.94 $6,726,894.06 $421,863.00 71%
$23,107,311.00 $2,144,995.99 $16,380,416.94 $6,726,894.06 $421,863.00 71%
$23,107,311.00 $2,144,995.99 $16,380,416.94 $6,726,894.06 $421,863.00 71%
32,091.00 .00 .00 32,091.00 0
20,469,621.00 1,871,059.72 16,747,875.00 3,721,746.00 82
2,827,422.00 .00 .00 2,827,422.00 0
$23,329,134.00 $1,871,059.72 $16,747,875.00 $6,581,259.00 $0.00 72%
$23,329,134.00 $1,871,059.72 $16,747,875.00 $6,581,259.00 $0.00 72%
$23,329,134.00 $1,871,059.72 $16,747,875.00 $6,581,259.00 $0.00 72%
$23,329,134.00 $1,871,059.72 $16,747,875.00 $6,581,259.00 $0.00 72%
$23,329,134.00 $1,871,059.72 $16,747,875.00 $6,581,259.00 $0.00 72%
$46,436,445.00 $4,016,055.71 $33,128,291.94 $13,308,153.06 $421,863.00 71%
2,360.00 .00 2,239.75 120.25 95
200.00 .00 171.36 28.64 86
2,400.00 .00 .00 2,400.00 0
2,250.00 .00 1,500.00 750.00 67
500.00 .00 .00 500.00 0
105,950.00 .00 66,338.94 39,611.06 63
1,100.00 .00 1,171.83 (71.83)107
11,800.00 .00 2,074.87 9,725.13 18
100.00 .00 .00 100.00 0
9,320.00 324.35 5,745.24 3,574.76 62
$135,980.00 $324.35 $79,241.99 $56,738.01 58%
9,152.00 577.50 577.50 8,574.50 6
701.00 44.23 44.23 656.77 6
$9,853.00 $621.73 $621.73 $9,231.27 6%
63595 School Bus Operation Other Income
63598 Facilities Rental
63599 Broadband Lease
63215 VWCC - Dual Enrollment Reimb
63230 Driver Education Fees
63245 Technology Use Fees
63210 Tuition - Summer School
63010 Appropriated from Fund Balance
Program 720 - Intra Agency Fund Totals
Level 9 - District Wide Totals
Sub-Function 67 - Debt Service & Transfers Totals
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
72100 FICA
73190 Safe Splash Program YMCA
73285 Strings Program
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
71167 Compensation-Kindergarten Registration
Function 67 - Debt Service & Fund Transfers Totals
Locations 170 - Non-Departmental Totals
REVENUE TOTALS
EXPENSE
Locations 110 - Central Instruction
Program 110 - Regular Instruction Totals
Program 111 - Remedial-School Day
71120 Compensation-Instructional Salaries
72100 FICA
76250 Enrichment
76265 Family Life
76370 Reading Intervention
76070 Parent Involvement
76130 Textbooks
76210 Character Education
Program 111 - Remedial-School Day Totals
Program 115 - Testing
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
21,085.00 .00 21,083.60 1.40 100
1,000.00 .00 49.55 950.45 5
500.00 .00 .00 500.00 0
$22,585.00 $0.00 $21,133.15 $1,451.85 94%
37,200.00 4,331.17 29,383.19 7,816.81 79
6,073.00 539.62 5,520.32 552.68 91
3,311.00 373.25 2,407.96 903.04 73
.00 669.75 4,018.50 (4,018.50)+++
.00 55.96 335.76 (335.76)+++
.00 10.17 71.19 (71.19)+++
.00 51.26 307.56 (307.56)+++
19,000.00 1,740.00 20,970.00 (1,970.00)110
1,980.00 .00 1,979.75 .25 100
134,800.00 .00 115,046.44 19,753.56 7,696.00 85
500.00 .00 .00 500.00 0
12,350.00 .99 5,299.90 7,050.10 43
5,000.00 56.58 718.89 4,281.11 14
3,000.00 .00 .00 3,000.00 0
$223,214.00 $7,828.75 $186,059.46 $37,154.54 $7,696.00 83%
295,736.00 .00 327,885.90 (32,149.90)111
$295,736.00 $0.00 $327,885.90 ($32,149.90)111%
.00 .00 2,755.00 (2,755.00)+++
.00 .00 210.77 (210.77)+++
$0.00 $0.00 $2,965.77 ($2,965.77)+++
58,836.00 5,020.42 44,948.88 13,887.12 76
4,501.00 343.86 3,046.98 1,454.02 68
9,225.00 944.64 6,612.48 2,612.52 72
8,860.00 697.35 5,762.07 3,097.93 65
771.00 78.92 552.44 218.56 72
706.00 72.30 506.10 199.90 72
5,600.00 977.63 5,813.36 (213.36)104
$88,499.00 $8,135.12 $67,242.31 $21,256.69 76%
$775,867.00 $16,909.95 $685,150.31 $90,716.69 88%
1,003.00 .00 .00 1,003.00 0
77.00 .00 14.92 62.08 19
10,486.00 .00 4,416.00 6,070.00 42
2,500.00 .00 .00 2,500.00 0
44,000.00 1,920.00 30,000.00 14,000.00 68
220,000.00 .00 96,122.56 123,877.44 44
.00 .00 10.92 (10.92)+++
800.00 .00 664.63 135.37 83
22,000.00 .00 .00 22,000.00 0
250.00 .00 .00 250.00 0
71153 Compensation-Instructional Asst ELL
72100 FICA
72220 VRS Hybrid Pension Contribution
76455 Testing Materials-Assessment
Program 115 - Testing Totals
Program 120 - Special Education
71146 Compensation - ELL
73205 Software Licensing Fees
73225 Professional Development - Conferences
75529 Travel-Itinerant
76431 Special Ed - General
76438 Supplies - EL
73010 Autism Support Services
73037 Contractual Services - Other
73275 Therapeutic Services -Sp Ed
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
Program 128 - Risk Reduction Totals
Program 140 - Gifted
71120 Compensation-Instructional Salaries
72100 FICA
Program 127 - Regional Sp Ed Program Totals
Program 128 - Risk Reduction
71120 Compensation-Instructional Salaries
72100 FICA
76455 Testing Materials-Assessment
Program 120 - Special Education Totals
Program 127 - Regional Sp Ed Program
73297 Tuition - Regional Sp Ed Program
72100 FICA
73018 Career - Tech Testing
73037 Contractual Services - Other
Level 2 - Elementary Totals
Level 3 - Secondary
Program 110 - Regular Instruction
71120 Compensation-Instructional Salaries
72750 VRS Retiree Health Care Credit
76280 Gifted
Program 140 - Gifted Totals
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
76035 CPR/AED Recertification
76042 Distinguished Scholars
76070 Parent Involvement
73050 Drivers Education Services
73295 Tuition VWCC
75529 Travel-Itinerant
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
78,000.00 170.00 75,293.69 2,706.31 97
90.00 .00 .00 90.00 0
500.00 .00 249.80 250.20 50
.00 .00 (15.00)15.00 +++
$379,706.00 $2,090.00 $206,757.52 $172,948.48 54%
2,684.00 44.00 110.00 2,574.00 4
205.00 3.37 8.42 196.58 4
7,214.00 .00 532.56 6,681.44 7
$10,103.00 $47.37 $650.98 $9,452.02 6%
3,500.00 .00 182.75 3,317.25 5
268.00 .00 13.98 254.02 5
17,565.00 .00 17,563.60 1.40 100
1,000.00 .00 49.55 950.45 5
14,820.00 .00 9,434.89 5,385.11 64
$37,153.00 $0.00 $27,244.77 $9,908.23 73%
11,600.00 2,910.00 14,815.00 (3,215.00)128
888.00 222.62 1,133.37 (245.37)128
.00 .00 11.24 (11.24)+++
5,000.00 435.00 3,360.00 1,640.00 67
36,702.00 .00 37,986.14 (1,284.14)8,000.00 103
7,600.00 .00 .00 7,600.00 0
1,200.00 .00 421.03 778.97 35
1,250.00 598.00 1,175.69 74.31 94
$64,240.00 $4,165.62 $58,902.47 $5,337.53 $8,000.00 92%
45,776.00 3,934.42 35,170.28 10,605.72 77
29,677.00 1,890.00 16,883.96 12,793.04 57
5,772.00 439.58 3,930.76 1,841.24 68
11,831.00 354.12 2,478.84 9,352.16 21
.00 740.29 5,182.07 (5,182.07)+++
9,943.00 1,093.94 9,443.58 499.42 95
988.00 91.44 640.08 347.92 65
.00 11.24 67.44 (67.44)+++
905.00 83.76 586.32 318.68 65
$104,892.00 $8,638.79 $74,383.33 $30,508.67 71%
15,766.00 1,459.86 9,914.28 5,851.72 63
1,197.00 79.24 661.12 535.88 55
2,454.00 .00 .00 2,454.00 0
.00 272.25 1,905.75 (1,905.75)+++
6,960.00 597.06 1,791.18 5,168.82 26
205.00 22.75 159.25 45.75 78
.00 4.13 28.91 (28.91)+++
188.00 20.84 145.88 42.12 78
$26,770.00 $2,456.13 $14,606.37 $12,163.63 55%
76130 Textbooks
76210 Character Education
76250 Enrichment
73205 Software Licensing Fees
73225 Professional Development - Conferences
76455 Testing Materials-Assessment
Program 115 - Testing
71120 Compensation-Instructional Salaries
72100 FICA
72100 FICA
73037 Contractual Services - Other
Program 111 - Remedial-School Day Totals
76455 Testing Materials-Assessment
Program 110 - Regular Instruction Totals
Program 111 - Remedial-School Day
71120 Compensation-Instructional Salaries
73810 Tuition - Other Entities In-State
76431 Special Ed - General
76438 Supplies - EL
72510 Hybrid Disability Insurance
73010 Autism Support Services
73275 Therapeutic Services -Sp Ed
Program 115 - Testing Totals
Program 120 - Special Education
71146 Compensation - ELL
72100 FICA
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 120 - Special Education Totals
Program 121 - Alternative Education
71120 Compensation-Instructional Salaries
71151 Compensation-Instructional Asst
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
72750 VRS Retiree Health Care Credit
Program 121 - Alternative Education Totals
Program 122 - Dropout Prevention
71120 Compensation-Instructional Salaries
72750 VRS Retiree Health Care Credit
Program 122 - Dropout Prevention Totals
Program 127 - Regional Sp Ed Program
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
396,647.00 .00 183,021.65 213,625.35 46
$396,647.00 $0.00 $183,021.65 $213,625.35 46%
32,000.00 1,520.00 7,752.00 24,248.00 24
2,448.00 116.30 598.13 1,849.87 24
38,600.00 1,684.22 22,528.49 16,071.51 58
500.00 .00 .00 500.00 0
8,770.00 48.19 2,015.47 6,754.53 23
$82,318.00 $3,368.71 $32,894.09 $49,423.91 40%
19,612.00 1,673.47 14,982.93 4,629.07 76
1,500.00 111.80 1,012.81 487.19 68
3,075.00 314.88 2,204.16 870.84 72
5,360.00 232.45 1,920.75 3,439.25 36
257.00 26.31 184.17 72.83 72
235.00 24.10 168.70 66.30 72
48,415.00 .00 23,575.00 24,840.00 49
1,500.00 72.00 78.00 1,422.00 5
$79,954.00 $2,455.01 $44,126.52 $35,827.48 55%
$1,181,783.00 $23,221.63 $642,587.70 $539,195.30 54%
1,000.00 .00 876.86 123.14 88
.00 .00 490.00 (490.00)+++
250.00 .00 .00 250.00 0
25,750.00 .00 29,290.93 (3,540.93)114
1,600.00 .00 1,356.18 243.82 85
100.00 .00 .00 100.00 0
3,945.00 .00 3,935.74 9.26 100
$32,645.00 $0.00 $35,949.71 ($3,304.71)110%
2,684.00 .00 .00 2,684.00 0
205.00 .00 .00 205.00 0
$2,889.00 $0.00 $0.00 $2,889.00 0%
2,000.00 .00 .00 2,000.00 0
153.00 .00 .00 153.00 0
24,253.00 .00 22,003.95 2,249.05 91
1,000.00 51.89 101.44 898.56 10
3,720.00 .00 302.71 3,417.29 8
$31,126.00 $51.89 $22,408.10 $8,717.90 72%
11,600.00 2,000.00 10,516.25 1,083.75 91
888.00 153.00 804.49 83.51 91
2,000.00 .00 .00 2,000.00 0
36,005.00 .00 38,564.14 (2,559.14)20,000.00 107
1,200.00 .00 169.30 1,030.70 14
1,250.00 .00 1,296.24 (46.24)104
$52,943.00 $2,153.00 $51,350.42 $1,592.58 $20,000.00 97%
73037 Contractual Services - Other
75529 Travel-Itinerant
76435 Supplies - Instructional
Program 127 - Regional Sp Ed Program Totals
Program 128 - Risk Reduction
71120 Compensation-Instructional Salaries
72100 FICA
73297 Tuition - Regional Sp Ed Program
72750 VRS Retiree Health Care Credit
73300 Tuition-Gov School
76280 Gifted
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
Program 128 - Risk Reduction Totals
Program 140 - Gifted
71120 Compensation-Instructional Salaries
72100 FICA
76250 Enrichment
76265 Family Life
76345 Mathematics
73285 Strings Program
76070 Parent Involvement
76130 Textbooks
Program 140 - Gifted Totals
Level 3 - Secondary Totals
Level 4 - Middle
Program 110 - Regular Instruction
73255 Professional Development
73205 Software Licensing Fees
73225 Professional Development - Conferences
76455 Testing Materials-Assessment
Program 111 - Remedial-School Day Totals
Program 115 - Testing
71120 Compensation-Instructional Salaries
72100 FICA
Program 110 - Regular Instruction Totals
Program 111 - Remedial-School Day
71120 Compensation-Instructional Salaries
72100 FICA
76438 Supplies - EL
Program 120 - Special Education Totals
73010 Autism Support Services
73275 Therapeutic Services -Sp Ed
76431 Special Ed - General
Program 115 - Testing Totals
Program 120 - Special Education
71146 Compensation - ELL
72100 FICA
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 5 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
6,707.00 .00 .00 6,707.00 0
513.00 .00 .00 513.00 0
1,052.00 .00 .00 1,052.00 0
2,983.00 .00 .00 2,983.00 0
88.00 .00 .00 88.00 0
80.00 .00 .00 80.00 0
$11,423.00 $0.00 $0.00 $11,423.00 0%
186,802.00 .00 130,678.50 56,123.50 70
$186,802.00 $0.00 $130,678.50 $56,123.50 70%
.00 .00 285.00 (285.00)+++
.00 .00 21.80 (21.80)+++
.00 22.22 22.22 (22.22)+++
$0.00 $22.22 $329.02 ($329.02)+++
52,298.00 4,462.60 39,954.60 12,343.40 76
4,001.00 298.14 2,700.83 1,300.17 68
8,500.00 839.68 5,877.76 2,622.24 69
7,860.00 619.88 5,121.78 2,738.22 65
685.00 70.15 491.05 193.95 72
628.00 64.26 449.82 178.18 72
2,000.00 221.66 1,000.39 999.61 50
$75,972.00 $6,576.37 $55,596.23 $20,375.77 73%
$393,800.00 $8,803.48 $296,311.98 $97,488.02 75%
3,200.00 .00 .00 3,200.00 0
41,565.00 .00 48,139.06 (6,574.06)116
3,425.00 .00 3,666.17 (241.17)107
800.00 .00 328.52 471.48 41
$48,990.00 $0.00 $52,133.75 ($3,143.75)106%
53,334.00 .00 28,066.79 25,267.21 53
3,060.00 .00 2,147.10 912.90 70
2,100.00 .00 2,020.00 80.00 96
250.00 .00 .00 250.00 0
$58,744.00 $0.00 $32,233.89 $26,510.11 55%
$107,734.00 $0.00 $84,367.64 $23,366.36 78%
1,200.00 .00 600.00 600.00 50
92.00 .00 45.90 46.10 50
$1,292.00 $0.00 $645.90 $646.10 50%
$1,292.00 $0.00 $645.90 $646.10 50%
$2,460,476.00 $48,935.06 $1,709,063.53 $751,412.47 69%
Program 122 - Dropout Prevention
71120 Compensation-Instructional Salaries
71120 Compensation-Instructional Salaries
72100 FICA
76435 Supplies - Instructional
Program 127 - Regional Sp Ed Program
73297 Tuition - Regional Sp Ed Program
Program 127 - Regional Sp Ed Program Totals
Program 128 - Risk Reduction
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
Program 122 - Dropout Prevention Totals
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72750 VRS Retiree Health Care Credit
76280 Gifted
Program 140 - Gifted Totals
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
Program 128 - Risk Reduction Totals
Program 140 - Gifted
71120 Compensation-Instructional Salaries
72100 FICA
Program 112 - Remedial-Summer Totals
Program 160 - Summer
71196 Compensation - Summer School Teacher
72100 FICA
71120 Compensation-Instructional Salaries
72100 FICA
76435 Supplies - Instructional
Level 4 - Middle Totals
Level 6 - Summer
Program 112 - Remedial-Summer
71110 Compensation-Administrative
Sub-Function 21 - Student Guidance
Level 2 - Elementary
72100 FICA
Program 170 - Adult Totals
Level 7 - Adult Totals
Sub-Function 10 - Classroom Instruction 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
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 6 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
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 75.00 100.00 43
$175.00 $0.00 $75.00 $100.00 43%
$175.00 $0.00 $75.00 $100.00 43%
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 $75.00 $525.00 13%
25,623.00 2,199.54 19,795.86 5,827.14 77
1,960.00 168.93 1,518.93 441.07 77
4,018.00 344.89 3,104.01 913.99 77
335.00 28.82 259.38 75.62 77
307.00 26.39 237.51 69.49 77
250.00 .00 .00 250.00 0
$32,493.00 $2,768.57 $24,915.69 $7,577.31 77%
17,081.00 1,466.36 13,197.24 3,883.76 77
1,307.00 112.62 1,012.56 294.44 77
2,678.00 229.92 2,069.28 608.72 77
224.00 19.21 172.89 51.11 77
205.00 17.60 158.40 46.60 77
$21,495.00 $1,845.71 $16,610.37 $4,884.63 77%
3,240.00 413.20 2,202.71 1,037.29 68
248.00 31.61 168.51 79.49 68
250.00 .00 .00 250.00 0
$3,738.00 $444.81 $2,371.22 $1,366.78 63%
$57,726.00 $5,059.09 $43,897.28 $13,828.72 76%
25,623.00 2,199.54 19,795.86 5,827.14 77
1,960.00 168.93 1,518.93 441.07 77
4,018.00 344.89 3,104.01 913.99 77
335.00 28.82 259.38 75.62 77
307.00 26.39 237.51 69.49 77
$32,243.00 $2,768.57 $24,915.69 $7,327.31 77%
17,081.00 1,466.36 13,197.24 3,883.76 77
1,307.00 112.62 1,012.82 294.18 77
Program 110 - Regular Instruction
76445 Testing Materials- Guidance
Program 110 - Regular Instruction
71120 Compensation-Instructional Salaries
72100 FICA
Program 110 - Regular Instruction Totals
Level 4 - Middle Totals
Sub-Function 21 - Student Guidance Totals
Sub-Function 22 - Student Social Worker
Level 2 - Elementary
Program 110 - Regular Instruction Totals
Level 3 - Secondary Totals
Level 4 - Middle
Program 110 - Regular Instruction
76285 Guidance
Program 110 - Regular Instruction Totals
Level 2 - Elementary Totals
Level 3 - Secondary
Program 110 - Regular Instruction
76285 Guidance
72100 FICA
72210 VRS Pension Contribution
72400 VRS Group Life Insurance
76070 Parent Involvement
Program 110 - Regular Instruction Totals
Program 120 - Special Education
71120 Compensation-Instructional Salaries
72210 VRS Pension Contribution
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
72100 FICA
72210 VRS Pension Contribution
72400 VRS Group Life Insurance
Level 2 - Elementary Totals
Level 3 - Secondary
Program 110 - Regular Instruction
71120 Compensation-Instructional Salaries
72100 FICA
76435 Supplies - Instructional
Program 125 - Parent Resource Center Totals
72750 VRS Retiree Health Care Credit
Program 120 - Special Education Totals
Program 125 - Parent Resource Center
71145 Compensation - Parent Resource Ctr
72100 FICA
72750 VRS Retiree Health Care Credit
Program 110 - Regular Instruction Totals
Program 120 - Special Education
71120 Compensation-Instructional Salaries
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 7 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
2,678.00 229.92 2,069.28 608.72 77
224.00 19.20 172.80 51.20 77
205.00 17.60 158.40 46.60 77
$21,495.00 $1,845.70 $16,610.54 $4,884.46 77%
3,240.00 413.20 2,201.26 1,038.74 68
248.00 31.60 168.37 79.63 68
$3,488.00 $444.80 $2,369.63 $1,118.37 68%
$57,226.00 $5,059.07 $43,895.86 $13,330.14 77%
$114,952.00 $10,118.16 $87,793.14 $27,158.86 76%
3,420.00 840.75 4,227.50 (807.50)7,517.00 124
262.00 64.31 323.39 (61.39)575.00 123
$3,682.00 $905.06 $4,550.89 ($868.89)$8,092.00 124%Based on 2/5/2020 Sup't Email
$3,682.00 $905.06 $4,550.89 ($868.89)124%
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 2,831.00 4,009.00 41
523.00 .00 216.56 306.44 41
$7,363.00 $0.00 $3,047.56 $4,315.44 41%
$7,363.00 $0.00 $3,047.56 $4,315.44 41%
$44,352.00 $905.06 $7,598.45 $36,753.55 17%
186,222.00 9,564.42 86,079.78 100,142.22 46
4,500.00 .00 .00 4,500.00 0
34,521.00 2,963.38 26,678.97 7,842.03 77
100.00 .00 205.16 (105.16)205
1,200.00 100.00 900.00 300.00 75
11,364.00 963.66 8,691.16 2,672.84 76
33,597.00 1,964.36 17,679.24 15,917.76 53
11,590.00 585.64 5,054.64 6,535.36 44
1,870.00 164.11 1,476.99 393.01 79
4,000.00 .00 .00 4,000.00 0
1,713.00 150.33 1,352.97 360.03 79
3,294.00 .00 20.00 3,274.00 1
3,665.00 265.00 842.00 2,823.00 23
11,034.00 .00 9,919.54 1,114.46 90
.00 .00 767.99 (767.99)+++
72750 VRS Retiree Health Care Credit
Program 120 - Special Education Totals
Program 125 - Parent Resource Center
71145 Compensation - Parent Resource Ctr
72210 VRS Pension Contribution
72400 VRS Group Life Insurance
Program 124 - Homebound
71120 Compensation-Instructional Salaries
72100 FICA
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
72100 FICA
Program 125 - Parent Resource Center Totals
Level 3 - Secondary Totals
Sub-Function 22 - Student Social Worker Totals
71120 Compensation-Instructional Salaries
71150 Compensation-Clerical
71200 Compensation-OT
Sub-Function 31 - Instr. Sup. - Improve. of Instr.
Level 2 - Elementary
Program 110 - Regular Instruction
71110 Compensation-Administrative
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
72750 VRS Retiree Health Care Credit
73030 Conferences-Student Services
73115 Printing Services
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72700 Workers Compensation
71625 Compensation-Travel Allowance
72100 FICA
72210 VRS Pension Contribution
73245 Professional Development - Tuition Assistance
75201 Postage-Student Mailings
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 8 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
800.00 .00 .00 800.00 (800.00)0 To move budget to where expenses are
occurring
720.00 .00 388.82 331.18 54
1,750.00 .00 10.92 1,739.08 1
2,000.00 .00 .00 2,000.00 0
$313,940.00 $16,720.90 $160,068.18 $153,871.82 ($800.00)51%
64,349.00 4,688.00 42,192.00 22,157.00 66
59,699.00 5,124.82 46,129.39 13,569.61 77
50.00 .00 4.81 45.19 10
1,200.00 100.00 900.00 300.00 75
8,721.00 719.71 6,431.44 2,289.56 74
19,373.00 1,211.94 10,907.46 8,465.54 56
.00 326.72 2,940.48 (2,940.48)+++
14,915.00 1,819.96 15,068.82 (153.82)101
1,477.00 128.56 1,157.04 319.96 78
.00 9.92 89.36 (89.36)+++
1,353.00 117.77 1,059.93 293.07 78
1,955.00 120.00 1,859.80 95.20 95
1,372.00 .00 1,574.15 (202.15)300.00 115
.00 .00 74.09 (74.09)+++
8,000.00 .00 5,709.57 2,290.43 71
$182,464.00 $14,367.40 $136,098.34 $46,365.66 $300.00 75%
870.00 .00 684.21 185.79 79
$870.00 $0.00 $684.21 $185.79 79%
$497,274.00 $31,088.30 $296,850.73 $200,423.27 60%
154,453.00 9,756.62 87,809.58 66,643.42 57
20,000.00 2,125.45 4,089.11 15,910.89 20
46,206.00 3,966.48 35,698.32 10,507.68 77
50.00 .00 .00 50.00 0
1,200.00 100.00 900.00 300.00 75
13,046.00 1,178.48 9,407.81 3,638.19 72
31,209.00 2,151.79 19,366.11 11,842.89 62
19,886.00 1,288.54 10,890.18 8,995.82 55
2,139.00 179.77 1,617.93 521.07 76
1,959.00 164.68 1,482.12 476.88 76
3,293.00 .00 (279.89)3,572.89 (8)
3,665.00 .00 337.50 3,327.50 9
3,033.00 .00 821.55 2,211.45 27
720.00 .00 425.84 294.16 59
$300,859.00 $20,911.81 $172,566.16 $128,292.84 57%
58,697.00 4,688.00 42,192.00 16,505.00 72
59,699.00 5,124.82 46,129.39 13,569.61 77
50.00 .00 4.21 45.79 8
8,629.00 712.00 6,362.03 2,266.97 74
Program 110 - Regular Instruction Totals
Program 120 - Special Education
71110 Compensation-Administrative
71150 Compensation-Clerical
75515 Travel-Director of Elem Inst
75529 Travel-Itinerant
76248 Early Reading Intervention
75507 Travel- Supr of Student Services
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
71200 Compensation-OT
71625 Compensation-Travel Allowance
72100 FICA
Program 140 - Gifted Totals
Level 2 - Elementary Totals
Level 3 - Secondary
Program 110 - Regular Instruction
71110 Compensation-Administrative
76465 Testing Materials-Other
Program 120 - Special Education Totals
Program 140 - Gifted
73230 Professional Development - Gifted
73225 Professional Development - Conferences
75508 Travel - Director of Student Services
75529 Travel-Itinerant
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
71625 Compensation-Travel Allowance
72100 FICA
72210 VRS Pension Contribution
71120 Compensation-Instructional Salaries
71150 Compensation-Clerical
71200 Compensation-OT
71150 Compensation-Clerical
71200 Compensation-OT
72100 FICA
75519 Travel-Director of Sec Inst
Program 110 - Regular Instruction Totals
Program 120 - Special Education
71110 Compensation-Administrative
73030 Conferences-Student Services
73115 Printing Services
73245 Professional Development - Tuition Assistance
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 9 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
18,526.00 1,211.93 10,907.37 7,618.63 59
.00 326.71 2,940.39 (2,940.39)+++
14,914.00 1,819.95 15,068.73 (154.73)101
1,477.00 128.54 1,156.86 320.14 78
1,353.00 117.73 1,059.57 293.43 78
807.00 .00 2,098.00 (1,291.00)1,300.00 260
1,750.00 .00 926.90 823.10 53
2,000.00 .00 1,161.37 838.63 58
$167,902.00 $14,129.68 $130,006.82 $37,895.18 $1,300.00 77%
440.00 .00 45.29 394.71 10
$440.00 $0.00 $45.29 $394.71 10%
$469,201.00 $35,041.49 $302,618.27 $166,582.73 64%
40,341.00 3,565.13 32,086.17 8,254.83 80
3,000.00 .00 .00 3,000.00 0
.00 .00 100.00 (100.00)+++
3,499.00 242.75 2,200.41 1,298.59 63
6,325.00 559.01 5,031.09 1,293.91 80
9,943.00 368.47 3,187.89 6,755.11 32
528.00 46.71 420.39 107.61 80
484.00 42.78 385.02 98.98 80
3,293.00 .00 754.50 2,538.50 23
3,033.00 .00 692.52 2,340.48 23
1,100.00 .00 335.00 765.00 30
720.00 .00 .00 720.00 0
.00 .00 10.92 (10.92)+++
750.00 .00 119.99 630.01 16
.00 .00 .00 .00 +++
$73,016.00 $4,824.85 $45,323.90 $27,692.10 62%
1,500.00 .00 .00 1,500.00 0
807.00 (613.00)564.64 242.36 70
2,000.00 636.11 1,475.75 524.25 74
$4,307.00 $23.11 $2,040.39 $2,266.61 47%
1,290.00 .00 609.38 680.62 47
$1,290.00 $0.00 $609.38 $680.62 47%
$78,613.00 $4,847.96 $47,973.67 $30,639.33 61%
6,701.00 .00 6,686.84 14.16 100
513.00 .00 511.63 1.37 100
9,943.00 (65.28)(130.56)10,073.56 (1)
.00 65.28 130.56 (130.56)+++
$17,157.00 $0.00 $7,198.47 $9,958.53 42%
$17,157.00 $0.00 $7,198.47 $9,958.53 42%
$1,062,245.00 $70,977.75 $654,641.14 $407,603.86 62%
Program 140 - Gifted
73230 Professional Development - Gifted
Program 140 - Gifted Totals
Level 3 - Secondary Totals
75529 Travel-Itinerant
76465 Testing Materials-Other
Program 120 - Special Education Totals
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
73225 Professional Development - Conferences
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
72750 VRS Retiree Health Care Credit
71625 Compensation-Travel Allowance
72100 FICA
72210 VRS Pension Contribution
Level 4 - Middle
Program 110 - Regular Instruction
71110 Compensation-Administrative
71120 Compensation-Instructional Salaries
76465 Testing Materials-Other
Program 110 - Regular Instruction Totals
Program 120 - Special Education
73075 Legal Notices-Special Education
75511 Travel-Director of Assessment/Tech
75529 Travel-Itinerant
76045 Furniture and Equip <$5,000
73030 Conferences-Student Services
73245 Professional Development - Tuition Assistance
75201 Postage-Student Mailings
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
Program 170 - Adult Totals
Level 7 - Adult
Program 170 - Adult
71522 Compensation-REWIP Retirees
72100 FICA
Program 140 - Gifted
73230 Professional Development - Gifted
Program 140 - Gifted Totals
Level 4 - Middle Totals
73225 Professional Development - Conferences
76465 Testing Materials-Other
Program 120 - Special Education Totals
Level 7 - Adult Totals
Sub-Function 31 - Instr. Sup. - Improve. of Instr.
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 10 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
$3,682,625.00 $130,936.03 $2,459,171.26 $1,223,453.74 67%
423,305.00 36,729.67 331,083.61 92,221.39 78
750.00 .00 637.38 112.62 85
1,200.00 100.00 900.00 300.00 75
32,532.00 2,603.57 23,558.57 8,973.43 72
66,374.00 5,196.35 46,767.15 19,606.85 70
.00 564.79 5,083.11 (5,083.11)+++
39,772.00 4,024.12 34,515.00 5,257.00 87
5,545.00 481.32 4,331.88 1,213.12 78
.00 8.59 77.22 (77.22)+++
5,080.00 440.91 3,968.19 1,111.81 78
211,560.00 61,026.33 154,651.98 56,908.02 73
5,440.00 1,217.81 2,900.33 2,539.67 53
500.00 .00 317.52 182.48 64
61,175.00 .00 58,711.09 2,463.91 96
1,850.00 .00 1,126.93 723.07 61
53,172.00 .00 20,410.02 32,761.98 38
$908,255.00 $112,393.46 $689,039.98 $219,215.02 76%
$908,255.00 $112,393.46 $689,039.98 $219,215.02 76%
$908,255.00 $112,393.46 $689,039.98 $219,215.02 76%
5,000.00 .00 9,083.42 (4,083.42)4,100.00 182 To move budget to where expenses are
occurring
$5,000.00 $0.00 $9,083.42 ($4,083.42)$4,100.00 182%
$5,000.00 $0.00 $9,083.42 ($4,083.42)$4,100.00 182%
$5,000.00 $0.00 $9,083.42 ($4,083.42)$4,100.00 182%
$913,255.00 $112,393.46 $698,123.40 $215,131.60 76%
$4,595,880.00 $243,329.49 $3,157,294.66 $1,438,585.34 $48,688.00 69%
3,948,252.00 294,888.66 2,743,035.32 1,205,216.68 69
58,123.00 4,946.20 42,520.45 15,602.55 73
9,045.00 1,593.00 7,107.75 1,937.25 79
14,279.00 173.67 14,508.35 (229.35)102
.00 .00 10.28 (10.28)+++
95,087.00 27,627.34 95,677.59 (590.59)101
127,600.00 12,153.69 57,214.41 70,385.59 45
.00 .00 35.00 (35.00)+++
25,000.00 2,250.00 38,250.00 (13,250.00)17,500.00 153 Based on Revenue rec'd and recipients of
NBC Supplement
71625 Compensation-Travel Allowance
72100 FICA
72210 VRS Pension Contribution
Level 9 - District Wide
Program 800 - Technology
71141 Compensation-Technical Support
71200 Compensation-OT
Function 61 - Instruction Totals
Function 68 - Technology
Sub-Function 21 - Student Guidance
73225 Professional Development - Conferences
75529 Travel-Itinerant
76515 Software-Instructional
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
73205 Software Licensing Fees
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
Function 68 - Technology Totals
Locations 110 - Central Instruction Totals
Locations 111 - Salem High School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
76041 Technology - Software/Online Content
Program 800 - Technology Totals
Level 9 - District Wide Totals
Sub-Function 50 - Pupil Transportation (Other) Totals
Level 9 - District Wide Totals
Sub-Function 21 - Student Guidance Totals
Sub-Function 50 - Pupil Transportation (Other)
Level 9 - District Wide
Program 800 - Technology
76535 Network Software
76545 Technology Repair and Replace
Program 800 - Technology Totals
71520 Compensation-Substitutes
71522 Compensation-REWIP Retirees
71620 Compensation-Extracurricular Supplements
71159 Compensation- Accompanist
71182 Compensation-Band Assistants
71200 Compensation-OT
Level 3 - Secondary
Program 110 - Regular Instruction
71120 Compensation-Instructional Salaries
71151 Compensation-Instructional Asst
71650 Compensation-NBC Teacher Bonus
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 11 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
312,544.00 24,865.05 219,229.56 93,314.44 70
626,565.00 45,519.88 325,587.36 300,977.64 52
.00 10,766.63 79,561.95 (79,561.95)+++
508,882.00 35,638.60 308,814.70 200,067.30 61
49,970.00 4,702.55 33,848.84 16,121.16 68
.00 163.42 1,207.64 (1,207.64)+++
25,000.00 .00 .00 25,000.00 0
45,774.00 4,307.69 31,006.66 14,767.34 68
.00 .00 2,280.00 (2,280.00)+++
700.00 .00 .00 700.00 0
3,645.00 101.72 3,645.00 .00 100
124.00 .00 143.64 (19.64)116
279.00 .00 269.97 9.03 97
350.00 .00 300.00 50.00 86
880.00 .00 .00 880.00 0
2,165.00 1,442.37 2,165.53 (.53)100
4,000.00 (605.38)1,895.55 2,104.45 47
8,000.00 755.70 2,154.39 5,845.61 27
82,816.00 2,497.07 41,082.11 41,733.89 50
6,000.00 .00 4,359.10 1,640.90 73
103,497.00 2,301.42 55,839.12 47,657.88 54
2,000.00 .00 279.97 1,720.03 14
1,800.00 .00 1,730.00 70.00 96
1,506.00 81.71 1,298.06 207.94 86
3,000.00 .00 2,120.81 879.19 71
1,200.00 628.97 1,238.33 (38.33)103
6,217.00 323.18 5,040.89 1,176.11 81
3,784.00 .00 3,808.50 (24.50)101
13,957.00 .00 13,956.90 .10 100
8,975.00 1,856.42 8,654.30 320.70 96
1,000.00 .00 1,134.05 (134.05)113
570.00 .00 .00 570.00 0
1,215.00 .00 151.41 1,063.59 12
3,067.00 761.11 3,054.54 12.46 100
1,755.00 .00 1,707.87 47.13 97
1,470.00 .00 1,470.00 .00 100
1,985.00 69.82 1,985.00 .00 100
200.00 .00 300.00 (100.00)150
1,061.00 .00 1,063.68 (2.68)100
3,179.00 160.86 1,578.32 1,600.68 50
349.00 .00 342.62 6.38 98
2,500.00 .00 1,176.75 1,323.25 47
425.00 425.59 425.59 (.59)100
91,052.00 66.95 45,995.43 45,056.57 51
.00 .00 600.72 (600.72)+++
324.00 .00 46.52 277.48 14
378.00 .00 376.95 1.05 100
707.00 545.31 635.26 71.74 90
9,610.00 151.50 6,896.05 2,713.95 72
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
72100 FICA
72210 VRS Pension Contribution
73165 Repair/Maint - Science
73170 Repair/Maint - Tech Ed
73255 Professional Development
73145 Repair/Maint - Family and Consumer Science
73150 Repair/Maint - Math
73155 Repair/Maint - Piano
72800 Termination Pay for Vac/Sick Leave
73125 Repair/Maint - Art
73126 Repair & Maint - Athletic Equipment
76136 Fine Arts
76137 Ceramics
76138 Graphic Arts
76030 Athletics/Athletic Equipment <$5,000
76045 Furniture and Equip <$5,000
76075 Registration Guide
75527 Travel -Student Competition
76015 Allotment
76020 Athletic Training
76190 Career Communications
76205 Career/Tech Ed
76215 Choir
76170 Band
76180 Black History Month
76185 Business Education
76160 Auto Body
76165 Auto Service Tech
76167 Career & Tech Ed - STATE
76275 Freshman Transition
76290 Health
76295 Advanced Programs
76255 English
76260 Family and Consumer Science
76270 Foreign Language
76225 Chorale
76235 Drama
76240 Drivers Education
76360 Physical Education
76380 Science
76305 ITRT
76340 Marketing Education
76345 Mathematics
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 12 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
1,400.00 223.37 694.58 705.42 50
5,753.00 .00 5,784.38 (31.38)101
750.00 375.72 750.00 .00 100
6,644.00 .00 4,790.00 1,854.00 72
4,617.00 .00 2,257.92 2,359.08 49
$6,241,027.00 $481,759.79 $4,233,095.67 $2,007,931.33 $17,500.00 68%
449,972.00 38,326.36 337,190.64 112,781.36 75
68,503.00 5,024.11 52,386.37 16,116.63 76
.00 632.49 1,971.90 (1,971.90)+++
39,663.00 3,192.46 28,557.23 11,105.77 72
85,803.00 2,597.64 18,183.48 67,619.52 21
.00 5,855.90 40,991.23 (40,991.23)+++
73,106.00 7,584.34 58,073.14 15,032.86 79
7,168.00 706.26 4,943.82 2,224.18 69
.00 88.88 622.16 (622.16)+++
6,567.00 646.96 4,528.72 2,038.28 69
409.00 43.81 270.45 138.55 66
500.00 .00 492.15 7.85 98
300.00 .00 68.43 231.57 23
915.00 .00 414.37 500.63 45
$732,906.00 $64,699.21 $548,694.09 $184,211.91 75%
618,993.00 53,046.08 473,888.08 145,104.92 77
.00 250.00 6,750.00 (6,750.00)+++
47,078.00 3,617.80 32,697.96 14,380.04 69
96,494.00 9,168.70 64,180.90 32,313.10 67
.00 744.70 5,212.90 (5,212.90)+++
83,211.00 8,146.18 63,836.80 19,374.20 77
8,062.00 828.22 5,797.54 2,264.46 72
.00 11.30 79.10 (79.10)+++
7,385.00 758.67 5,310.69 2,074.31 72
$861,223.00 $76,571.65 $657,753.97 $203,469.03 76%
118,197.00 9,338.95 84,050.55 34,146.45 71
362,238.00 29,979.22 286,067.17 76,170.83 79
38,284.00 2,986.32 28,445.44 9,838.56 74
73,962.00 1,464.34 13,179.06 60,782.94 18
8,560.00 1,762.18 9,831.74 (1,271.74)115
6,179.00 122.34 1,101.06 5,077.94 18
5,660.00 112.07 1,008.63 4,651.37 18
.00 .00 382.82 (382.82)+++
$613,080.00 $45,765.42 $424,066.47 $189,013.53 69%
$8,448,236.00 $668,796.07 $5,863,610.20 $2,584,625.80 69%
$8,448,236.00 $668,796.07 $5,863,610.20 $2,584,625.80 69%
256,653.00 21,604.13 196,306.56 60,346.44 76
76470 Welding
76483 Yearbook
76515 Software-Instructional
76385 Social Studies
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
71151 Compensation-Instructional Asst
71520 Compensation-Substitutes
72100 FICA
76530 Computer Supplies
Program 110 - Regular Instruction Totals
Program 120 - Special Education
71120 Compensation-Instructional Salaries
76425 Sp Ed -Transition
Program 120 - Special Education Totals
Program 130 - Vocational
71120 Compensation-Instructional Salaries
76390 Sp Ed LD
76398 Sp Ed ED
76405 Sp Ed EMH
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
Program 150 - Other
71120 Compensation-Instructional Salaries
71620 Compensation-Extracurricular Supplements
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
Program 130 - Vocational Totals
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71650 Compensation-NBC Teacher Bonus
72100 FICA
72210 VRS Pension Contribution
Program 110 - Regular Instruction
71124 Compensation-Guidance Counselors
Program 150 - Other Totals
Level 3 - Secondary Totals
Sub-Function 10 - Classroom Instruction Totals
Sub-Function 21 - Student Guidance
Level 3 - Secondary
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
76030 Athletics/Athletic Equipment <$5,000
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 13 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
33,699.00 2,892.82 26,035.38 7,663.62 77
22,006.00 1,830.49 16,630.93 5,375.07 76
45,105.00 2,580.93 22,193.96 22,911.04 49
.00 1,615.67 11,309.65 (11,309.65)+++
34,470.00 2,222.24 19,209.60 15,260.40 56
3,768.00 350.62 2,799.18 968.82 74
.00 24.52 171.65 (171.65)+++
3,452.00 321.16 2,563.98 888.02 74
865.00 364.13 744.13 120.87 86
$400,018.00 $33,806.71 $297,965.02 $102,052.98 74%
$400,018.00 $33,806.71 $297,965.02 $102,052.98 74%
$400,018.00 $33,806.71 $297,965.02 $102,052.98 74%
112,878.00 8,477.75 79,246.72 33,631.28 70
16,454.00 1,536.36 10,503.23 5,950.77 64
.00 2,851.45 5,102.58 (5,102.58)+++
.00 250.00 6,750.00 (6,750.00)+++
9,894.00 905.69 7,092.20 2,801.80 72
20,279.00 1,595.17 11,743.87 8,535.13 58
.00 296.06 1,184.24 (1,184.24)+++
23,665.00 1,836.38 12,798.46 10,866.54 54
1,694.00 158.00 1,080.07 613.93 64
.00 4.49 17.96 (17.96)+++
1,552.00 144.74 989.40 562.60 64
1,694.00 195.77 1,027.37 666.63 61
6,133.00 130.50 5,699.55 433.45 93
3,327.00 (13.74)3,327.00 .00 100
1,190.00 .00 1,234.34 (44.34)104
5,455.00 .00 5,283.08 171.92 97
$204,215.00 $18,368.62 $153,080.07 $51,134.93 75%
$204,215.00 $18,368.62 $153,080.07 $51,134.93 75%
$204,215.00 $18,368.62 $153,080.07 $51,134.93 75%
112,619.00 9,952.75 89,574.75 23,044.25 80
200,953.00 17,759.21 159,832.89 41,120.11 80
148,284.00 12,755.08 114,354.70 33,929.30 77
2,500.00 5.40 518.31 1,981.69 21
35,523.00 2,873.98 26,154.26 9,368.74 74
72,419.00 5,645.52 49,072.58 23,346.42 68
.00 905.13 7,387.97 (7,387.97)+++
63,106.00 6,888.48 52,816.68 10,289.32 84
6,050.00 547.27 4,716.97 1,333.03 78
.00 13.74 112.21 (112.21)+++
5,542.00 501.33 4,320.99 1,221.01 78
6,300.00 17.99 2,409.66 3,890.34 38
71150 Compensation-Clerical
Level 3 - Secondary Totals
Sub-Function 21 - Student Guidance Totals
Sub-Function 32 - Instr. Sup. - Media Services
Level 3 - Secondary
Program 110 - Regular Instruction
72750 VRS Retiree Health Care Credit
76285 Guidance
Program 110 - Regular Instruction Totals
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
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71650 Compensation-NBC Teacher Bonus
72100 FICA
72210 VRS Pension Contribution
71122 Compensation-Librarians
71152 Compensation - Media Clerk
71522 Compensation-REWIP Retirees
76355 Periodicals
Program 110 - Regular Instruction Totals
Level 3 - Secondary Totals
Sub-Function 32 - Instr. Sup. - Media Services Totals
76155 Audio Visual Media
76325 Library Books and Supplies
76330 Library Reference Materials
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
73015 Binding Services
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
71127 Compensation-Asst Principals
71150 Compensation-Clerical
71200 Compensation-OT
Sub-Function 41 - Admin. Principals Office
Level 3 - Secondary
Program 110 - Regular Instruction
71126 Compensation-Principals
72750 VRS Retiree Health Care Credit
75201 Postage-Student Mailings
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 14 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
3,600.00 .00 3,600.00 .00 100
1,419.00 .00 1,424.00 (5.00)100
8,122.00 .00 1,629.25 6,492.75 20
$666,437.00 $57,865.88 $517,925.22 $148,511.78 78%
$666,437.00 $57,865.88 $517,925.22 $148,511.78 78%
$666,437.00 $57,865.88 $517,925.22 $148,511.78 78%
$9,718,906.00 $778,837.28 $6,832,580.51 $2,886,325.49 70%
556.00 .00 355.80 200.20 64
$556.00 $0.00 $355.80 $200.20 64%
$556.00 $0.00 $355.80 $200.20 64%
$556.00 $0.00 $355.80 $200.20 64%
$556.00 $0.00 $355.80 $200.20 64%
268,759.00 20,273.98 183,145.63 85,613.37 68
10,000.00 1,637.40 14,134.84 (4,134.84)10,000.00 141
7,000.00 1,843.68 3,687.36 3,312.64 53
21,605.00 1,688.09 14,501.02 7,103.98 67
14,355.00 685.70 6,373.40 7,981.60 44
.00 380.81 3,298.75 (3,298.75)+++
91,626.00 5,471.86 38,449.52 53,176.48 42
3,482.00 239.62 2,182.75 1,299.25 63
.00 54.49 462.13 (462.13)+++
3,000.00 .00 .00 3,000.00 0
1,798.00 127.85 1,162.42 635.58 65
.00 .00 580.39 (580.39)+++
22,000.00 .00 15,044.49 6,955.51 5,000.00 68
150,000.00 10,078.98 99,529.36 50,470.64 66
12,000.00 434.91 8,476.18 3,523.82 71
274,000.00 21,244.87 198,661.93 75,338.07 73
24,000.00 1,658.60 14,916.72 9,083.28 62
54,500.00 3,923.58 44,708.10 9,791.90 82
11,800.00 .00 .00 11,800.00 (3,700.00)0 Budgeted item no longer needed, moving
budget for other Division needs
20,000.00 14,844.30 24,198.96 (4,198.96)20,000.00 121 To cover additional custodial supplies
$989,925.00 $84,588.72 $673,513.95 $316,411.05 $31,300.00 68%
38,000.00 2,287.57 20,091.67 17,908.33 53
$38,000.00 $2,287.57 $20,091.67 $17,908.33 53%
23,913.00 2,057.07 19,032.13 4,880.87 80
1,829.00 150.90 1,410.32 418.68 77
3,750.00 386.25 2,703.75 1,046.25 72
75803 Dues-Accreditation
76230 Commencement
Program 110 - Regular Instruction Totals
75521 Travel-Principals
Level 9 - District Wide
Program 420 - Building Services
71190 Compensation-Custodians
71200 Compensation-OT
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
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
71520 Compensation-Substitutes
72100 FICA
72210 VRS Pension Contribution
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
72800 Termination Pay for Vac/Sick Leave
73180 Repair/Maint - Other Contracted
74900 Building Maintenance -City
72210 VRS Pension Contribution
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
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 15 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
9,943.00 585.64 5,054.64 4,888.36 51
313.00 32.27 225.89 87.11 72
287.00 29.56 206.92 80.08 72
$40,035.00 $3,241.69 $28,633.65 $11,401.35 72%
$1,067,960.00 $90,117.98 $722,239.27 $345,720.73 68%
$1,067,960.00 $90,117.98 $722,239.27 $345,720.73 68%
$1,067,960.00 $90,117.98 $722,239.27 $345,720.73 68%
34,361.00 3,130.57 27,157.35 7,203.65 79
2,629.00 237.67 2,062.04 566.96 78
5,388.00 555.69 3,889.83 1,498.17 72
4,971.00 292.82 2,531.22 2,439.78 51
450.00 46.42 324.94 125.06 72
412.00 42.52 297.64 114.36 72
900.00 .00 299.28 600.72 33
4,050.00 .00 4,046.16 3.84 100
91,550.00 .00 90,750.00 800.00 99
$144,711.00 $4,305.69 $131,358.46 $13,352.54 91%
$144,711.00 $4,305.69 $131,358.46 $13,352.54 91%
$144,711.00 $4,305.69 $131,358.46 $13,352.54 91%
$144,711.00 $4,305.69 $131,358.46 $13,352.54 91%
$10,932,133.00 $873,260.95 $7,686,534.04 $3,245,598.96 $48,800.00 70%
3,053,130.00 248,877.77 2,200,805.73 852,324.27 72
57,050.00 4,074.86 39,736.99 17,313.01 70
4,050.00 486.00 2,052.00 1,998.00 51
80,000.00 11,378.34 48,877.89 31,122.11 61
81,454.00 7,826.09 59,841.41 21,612.59 73
7,500.00 750.00 12,750.00 (5,250.00)12,500.00 170 Based on Revenue rec'd and recipients of
NBC Supplement
235,883.00 20,043.67 173,511.66 62,371.34 74
475,552.00 41,554.80 290,883.60 184,668.40 61
.00 5,265.96 36,864.14 (36,864.14)+++
359,394.00 25,991.21 247,362.95 112,031.05 69
38,127.00 3,911.68 27,463.97 10,663.03 72
.00 79.93 607.56 (607.56)+++
20,000.00 .00 .00 20,000.00 0
34,925.00 3,583.26 25,158.13 9,766.87 72
3,301.00 .00 3,300.94 .06 100
3,000.00 .00 3,000.00 .00 100
240.00 .00 .00 240.00 0
535.00 .00 146.73 388.27 27
72750 VRS Retiree Health Care Credit
Program 460 - Security Services Totals
Level 9 - District Wide Totals
Sub-Function 64 - Operation & Maintenance Totals
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
71139 Compensation-ITRT
72100 FICA
72210 VRS Pension Contribution
Function 64 - Operation & Maintenance Totals
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
71120 Compensation-Instructional Salaries
71151 Compensation-Instructional Asst
71159 Compensation- Accompanist
Locations 112 - Andrew Lewis Middle School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 110 - Regular Instruction
Program 800 - Technology Totals
Level 9 - District Wide Totals
Sub-Function 10 - Classroom Instruction Totals
Function 68 - Technology Totals
Locations 111 - Salem High School Totals
76305 ITRT
76545 Technology Repair and Replace
78050 Technology Addl VPSA Eligible
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
71520 Compensation-Substitutes
71522 Compensation-REWIP Retirees
71650 Compensation-NBC Teacher Bonus
73135 Repair/Maint - Band Instruments
73140 Repair/Maint - Business Ed
73145 Repair/Maint - Family and Consumer Science
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
73126 Repair & Maint - Athletic Equipment
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 16 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
338.00 .00 .00 338.00 0
1,964.00 .00 1,846.89 117.11 94
280.00 .00 280.00 .00 100
246.00 .00 75.00 171.00 30
2,385.00 .00 1,701.22 683.78 71
200.00 .00 34.96 165.04 17
200.00 .00 .00 200.00 0
2,486.00 .00 2,486.00 .00 100
43,194.00 .00 13,890.35 29,303.65 32
8,624.00 (635.00)8,624.73 (.73)100
10,127.00 .00 7,429.26 2,697.74 73
100.00 .00 50.98 49.02 51
1,619.00 740.50 1,304.75 314.25 81
2,500.00 .00 2,362.80 137.20 95
1,600.00 .00 714.83 885.17 45
1,261.00 .00 259.45 1,001.55 21
1,974.00 (110.99)1,375.95 598.05 70
410.00 .00 .00 410.00 0
2,950.00 .00 2,288.70 661.30 78
194.00 .00 .00 194.00 0
486.00 .00 83.76 402.24 17
839.00 .00 .00 839.00 0
2,442.00 .00 2,105.47 336.53 86
1,248.00 .00 1,090.73 157.27 87
560.00 .00 316.90 243.10 57
2,000.00 .00 1,827.10 172.90 91
525.00 .00 90.00 435.00 17
5,403.00 .00 5,494.39 (91.39)102
9,400.00 .00 7,866.39 1,533.61 84
2,500.00 .00 1,612.80 887.20 65
$4,562,196.00 $373,818.08 $3,237,577.11 $1,324,618.89 $12,500.00 71%
304,134.00 23,194.18 223,157.41 80,976.59 73
51,079.00 5,567.87 48,246.63 2,832.37 94
.00 .00 148.82 (148.82)+++
.00 .00 8,378.39 (8,378.39)+++
27,097.00 2,006.23 19,812.15 7,284.85 73
55,541.00 4,678.48 32,749.36 22,791.64 59
.00 1,181.46 8,270.18 (8,270.18)+++
60,656.00 5,450.70 45,853.22 14,802.78 76
4,640.00 489.56 3,426.92 1,213.08 74
.00 17.93 125.51 (125.51)+++
4,251.00 448.48 3,139.36 1,111.64 74
1,060.00 .00 726.37 333.63 69
265.00 .00 .00 265.00 0
150.00 .00 119.88 30.12 80
530.00 .00 262.97 267.03 50
$509,403.00 $43,034.89 $394,417.17 $114,985.83 77%
73148 Repair & Maint - Foreign Language Dept
73150 Repair/Maint - Math
73154 Repair & Maint - PE Equipment
76030 Athletics/Athletic Equipment <$5,000
76045 Furniture and Equip <$5,000
76085 School Improvement
73255 Professional Development
76010 Agenda Books
76015 Allotment
73155 Repair/Maint - Piano
73165 Repair/Maint - Science
73175 Repair/Maint- Computer
76260 Family and Consumer Science
76270 Foreign Language
76290 Health
76185 Business Education
76215 Choir
76235 Drama
76090 Student Recognition
76135 Art Supplies and Equipment <$5,000
76170 Band
76440 Technology Education
76515 Software-Instructional
76530 Computer Supplies
76360 Physical Education
76380 Science
76385 Social Studies
76300 Intro to Computers
76320 Language Arts
76345 Mathematics
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
71520 Compensation-Substitutes
71522 Compensation-REWIP Retirees
72100 FICA
Program 110 - Regular Instruction Totals
Program 120 - Special Education
71120 Compensation-Instructional Salaries
71151 Compensation-Instructional Asst
76415 Sp Ed BD
Program 120 - Special Education Totals
Program 130 - Vocational
76390 Sp Ed LD
76405 Sp Ed EMH
76410 Sp Ed ID
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 17 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
235,037.00 19,792.94 179,905.20 55,131.80 77
17,980.00 1,435.58 13,065.43 4,914.57 73
36,854.00 3,801.09 26,607.63 10,246.37 72
32,828.00 1,879.34 16,236.42 16,591.58 49
3,079.00 317.57 2,222.99 856.01 72
2,820.00 290.90 2,036.30 783.70 72
$328,598.00 $27,517.42 $240,073.97 $88,524.03 73%
151,314.00 15,773.20 115,088.31 36,225.69 76
11,576.00 1,206.63 8,890.88 2,685.12 77
$162,890.00 $16,979.83 $123,979.19 $38,910.81 76%
$5,563,087.00 $461,350.22 $3,996,047.44 $1,567,039.56 72%
$5,563,087.00 $461,350.22 $3,996,047.44 $1,567,039.56 72%
201,281.00 17,250.31 155,777.96 45,503.04 77
38,127.00 3,287.12 29,626.02 8,500.98 78
.00 28.32 247.82 (247.82)+++
18,315.00 1,503.60 13,663.25 4,651.75 75
37,539.00 2,493.44 19,544.35 17,994.65 52
.00 965.99 8,693.91 (8,693.91)+++
32,828.00 3,362.43 27,371.31 5,456.69 83
3,136.00 289.02 2,359.18 776.82 75
.00 14.66 132.07 (132.07)+++
2,873.00 264.76 2,161.16 711.84 75
871.00 .00 40.53 830.47 5
$334,970.00 $29,459.65 $259,617.56 $75,352.44 78%
$334,970.00 $29,459.65 $259,617.56 $75,352.44 78%
$334,970.00 $29,459.65 $259,617.56 $75,352.44 78%
53,409.00 4,559.69 41,071.04 12,337.96 77
43,747.00 3,849.27 34,456.79 9,290.21 79
.00 .00 86.55 (86.55)+++
7,432.00 593.39 5,301.75 2,130.25 71
15,234.00 1,575.26 11,026.82 4,207.18 72
16,414.00 1,176.84 10,488.06 5,925.94 64
1,273.00 131.61 921.27 351.73 72
1,166.00 120.56 843.92 322.08 72
2,017.00 .00 974.49 1,042.51 48
2,920.00 .00 2,697.88 222.12 92
6,239.00 (552.86)4,150.91 2,088.09 67
3,016.00 .00 3,015.56 .44 100
40.00 .00 40.00 .00 100
$152,907.00 $11,453.76 $115,075.04 $37,831.96 75%
$152,907.00 $11,453.76 $115,075.04 $37,831.96 75%
$152,907.00 $11,453.76 $115,075.04 $37,831.96 75%
71120 Compensation-Instructional Salaries
Program 150 - Other Totals
Level 4 - Middle Totals
Sub-Function 10 - Classroom Instruction Totals
Sub-Function 21 - Student Guidance
Level 4 - Middle
Program 150 - Other
71620 Compensation-Extracurricular Supplements
72100 FICA
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
Program 130 - Vocational Totals
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71200 Compensation-OT
72100 FICA
72210 VRS Pension Contribution
Program 110 - Regular Instruction
71124 Compensation-Guidance Counselors
71150 Compensation-Clerical
71520 Compensation-Substitutes
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
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
76285 Guidance
Level 4 - Middle Totals
Sub-Function 32 - Instr. Sup. - Media Services Totals
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
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 18 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
97,098.00 8,581.00 77,229.00 19,869.00 80
158,344.00 14,889.75 134,007.75 24,336.25 85
65,934.00 6,132.76 62,514.26 3,419.74 95
1,000.00 142.18 417.88 582.12 42
.00 2,216.64 11,471.52 (11,471.52)+++
24,662.00 2,327.37 20,970.98 3,691.02 85
50,392.00 4,091.14 40,156.18 10,235.82 80
.00 683.86 3,349.53 (3,349.53)+++
36,035.00 4,199.82 28,806.56 7,228.44 80
4,210.00 398.93 3,634.73 575.27 86
.00 8.90 17.80 (17.80)+++
3,857.00 365.44 3,329.55 527.45 86
.00 .00 1,612.86 (1,612.86)+++
5,000.00 262.00 4,676.64 323.36 94
750.00 .00 143.92 606.08 19
1,000.00 .00 518.70 481.30 52
1,000.00 .00 736.00 264.00 74
$449,282.00 $44,299.79 $393,593.86 $55,688.14 88%
$449,282.00 $44,299.79 $393,593.86 $55,688.14 88%
$449,282.00 $44,299.79 $393,593.86 $55,688.14 88%
$6,500,246.00 $546,563.42 $4,764,333.90 $1,735,912.10 73%
630.00 .00 321.34 308.66 51
$630.00 $0.00 $321.34 $308.66 51%
$630.00 $0.00 $321.34 $308.66 51%
$630.00 $0.00 $321.34 $308.66 51%
$630.00 $0.00 $321.34 $308.66 51%
275,054.00 21,544.36 191,808.75 83,245.25 70
9,000.00 1,196.96 7,024.44 1,975.56 78
4,000.00 .00 1,743.48 2,256.52 44
22,036.00 1,679.12 14,295.31 7,740.69 65
15,064.00 878.98 7,475.73 7,588.27 50
.00 308.17 2,284.78 (2,284.78)+++
59,229.00 5,100.20 42,633.04 16,595.96 72
3,608.00 271.67 2,476.27 1,131.73 69
.00 44.09 507.87 (507.87)+++
3,000.00 .00 .00 3,000.00 0
1,873.00 143.82 1,308.50 564.50 70
.00 .00 145.71 (145.71)+++
Sub-Function 41 - Admin. Principals Office
Level 4 - Middle
Program 110 - Regular Instruction
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
71200 Compensation-OT
71520 Compensation-Substitutes
72100 FICA
71126 Compensation-Principals
71127 Compensation-Asst Principals
71150 Compensation-Clerical
75521 Travel-Principals
75803 Dues-Accreditation
Program 110 - Regular Instruction Totals
72800 Termination Pay for Vac/Sick Leave
73160 Repair/Maint - School Office Equipment
75200 Postage
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
Level 9 - District Wide
Program 420 - Building Services
71190 Compensation-Custodians
71200 Compensation-OT
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
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
71520 Compensation-Substitutes
72100 FICA
72210 VRS Pension Contribution
72800 Termination Pay for Vac/Sick Leave
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 19 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
25,000.00 .00 23,754.64 1,245.36 5,000.00 95
.00 .00 2,061.29 (2,061.29)8,000.00 +++
73,000.00 5,858.61 63,713.25 9,286.75 87
3,000.00 32.99 3,893.38 (893.38)130
10,000.00 479.79 7,318.06 2,681.94 73
190,000.00 12,739.25 125,179.82 64,820.18 66
22,000.00 1,329.10 12,883.12 9,116.88 59
34,000.00 2,711.03 25,405.88 8,594.12 75
1,400.00 .00 .00 1,400.00 5,000.00 0
23,000.00 7,834.66 19,256.26 3,743.74 10,000.00 84 To cover additional custodial supplies
$774,264.00 $62,152.80 $555,169.58 $219,094.42 $28,000.00 72%
10,000.00 793.56 5,153.23 4,846.77 52
$10,000.00 $793.56 $5,153.23 $4,846.77 52%
$784,264.00 $62,946.36 $560,322.81 $223,941.19 71%
$784,264.00 $62,946.36 $560,322.81 $223,941.19 71%
$784,264.00 $62,946.36 $560,322.81 $223,941.19 71%
35,393.00 3,130.57 27,157.35 8,235.65 77
2,708.00 237.69 2,062.15 645.85 76
5,550.00 555.69 3,889.83 1,660.17 70
4,971.00 292.82 2,531.22 2,439.78 51
464.00 46.43 325.01 138.99 70
425.00 42.53 297.71 127.29 70
1,445.00 .00 .00 1,445.00 0
4,106.00 .00 4,132.60 (26.60)101
63,750.00 .00 63,750.00 .00 100
$118,812.00 $4,305.73 $104,145.87 $14,666.13 88%
$118,812.00 $4,305.73 $104,145.87 $14,666.13 88%
$118,812.00 $4,305.73 $104,145.87 $14,666.13 88%
$118,812.00 $4,305.73 $104,145.87 $14,666.13 88%
$7,403,952.00 $613,815.51 $5,429,123.92 $1,974,828.08 $40,500.00 73%
1,753,834.00 135,896.60 1,225,636.04 528,197.96 70
113,233.00 8,544.24 84,344.22 28,888.78 74
500.00 .00 .00 500.00 0
40,000.00 6,841.81 28,867.29 11,132.71 72
18,161.00 2,553.38 14,247.42 3,913.58 78
10,000.00 1,000.00 17,000.00 (7,000.00)12,500.00 170 Based on Revenue rec'd and recipients of
NBC Supplement
141,003.00 10,909.80 96,750.70 44,252.30 69
292,323.00 22,762.64 159,338.48 132,984.52 55
75004 Utilities - Electric
75005 Utilities - Natural Gas
75009 Utilities - Water and Sewer
74900 Building Maintenance -City
74901 Alt. Ed. Building Maintenance - City
75001 Telecom/ Internet Services
73180 Repair/Maint - Other Contracted
73184 Repair/Maint - Other Contracted - AIIMS/Alt Ed
Program 800 - Technology
71139 Compensation-ITRT
72100 FICA
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
76055 Machines, Equipment and Tools <$5,000
76110 Supplies - Operational
Program 420 - Building Services Totals
Function 68 - Technology Totals
Locations 112 - Andrew Lewis Middle School Totals
Locations 113 - Carver Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
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
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71650 Compensation-NBC Teacher Bonus
72100 FICA
72210 VRS Pension Contribution
71200 Compensation-OT
71520 Compensation-Substitutes
71522 Compensation-REWIP Retirees
Level 2 - Elementary
Program 110 - Regular Instruction
71120 Compensation-Instructional Salaries
71151 Compensation-Instructional Asst
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 20 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
.00 4,475.13 31,325.83 (31,325.83)+++
234,847.00 17,989.19 153,952.21 80,894.79 66
23,567.00 2,275.61 15,929.27 7,637.73 68
.00 67.93 475.51 (475.51)+++
10,000.00 .00 .00 10,000.00 0
21,588.00 2,084.54 14,591.78 6,996.22 68
100.00 .00 .00 100.00 0
900.00 .00 .00 900.00 0
22,069.00 855.90 17,340.58 4,728.42 79
900.00 .00 861.18 38.82 96
50.00 .00 .00 50.00 0
700.00 .00 .00 700.00 0
100.00 13.55 163.60 (63.60)164
430.00 .00 304.40 125.60 71
140.00 .00 .00 140.00 0
488.00 .00 1,178.21 (690.21)241
700.00 .00 514.87 185.13 74
796.00 .00 503.11 292.89 63
200.00 .00 161.43 38.57 81
536.00 .00 183.60 352.40 34
215.00 .00 170.37 44.63 79
$2,687,380.00 $216,270.32 $1,863,840.10 $823,539.90 $12,500.00 69%
176,214.00 12,212.75 115,801.57 60,412.43 66
16,794.00 1,445.17 12,930.17 3,863.83 77
.00 .00 5,333.98 (5,333.98)+++
14,765.00 1,020.78 9,881.72 4,883.28 67
30,264.00 1,078.78 7,551.46 22,712.54 25
.00 1,506.11 10,542.77 (10,542.77)+++
24,509.00 3,183.04 25,930.68 (1,421.68)106
2,528.00 215.95 1,511.65 1,016.35 60
.00 22.86 160.02 (160.02)+++
2,316.00 197.82 1,384.74 931.26 60
422.00 .00 .00 422.00 0
300.00 .00 .00 300.00 0
250.00 .00 .00 250.00 0
$268,362.00 $20,883.26 $191,028.76 $77,333.24 71%
55,000.00 6,050.75 42,355.25 12,644.75 77
.00 .00 .00 .00 1,334.00 0 PreK grant sub expenses - matches revenue
rec'd
4,208.00 420.38 2,808.88 1,399.12 67
8,624.00 1,138.51 7,969.57 654.43 92
8,202.00 646.84 4,463.24 3,738.76 54
721.00 95.12 665.84 55.16 92
660.00 87.13 609.91 50.09 92
$77,415.00 $8,438.73 $58,872.69 $18,542.31 $1,334.00 76%
$3,033,157.00 $245,592.31 $2,113,741.55 $919,415.45 70%
71520 Compensation-Substitutes
73153 Repair & Maint - Music Dept
76010 Agenda Books
76015 Allotment
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
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
72100 FICA
72210 VRS Pension Contribution
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
Program 180 - Pre-K Non- Sp Ed
71120 Compensation-Instructional Salaries
72100 FICA
76415 Sp Ed BD
76438 Supplies - EL
Program 120 - Special Education 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
72750 VRS Retiree Health Care Credit
Program 180 - Pre-K Non- Sp Ed Totals
Level 2 - Elementary Totals
Level 8 - Pre-K
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 21 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
21,395.00 1,800.30 16,045.59 5,349.41 75
1,637.00 135.45 1,207.61 429.39 74
3,355.00 335.47 2,348.29 1,006.71 70
6,400.00 508.30 4,388.94 2,011.06 69
280.00 28.03 196.21 83.79 70
.00 5.09 35.63 (35.63)+++
257.00 25.67 179.69 77.31 70
350.00 .00 15.28 334.72 4
4,134.00 486.75 2,386.96 1,747.04 58
$37,808.00 $3,325.06 $26,804.20 $11,003.80 71%
$37,808.00 $3,325.06 $26,804.20 $11,003.80 71%
$3,070,965.00 $248,917.37 $2,140,545.75 $930,419.25 70%
59,939.00 5,151.75 46,052.09 13,886.91 77
4,585.00 363.58 3,248.84 1,336.16 71
9,398.00 969.35 6,785.45 2,612.55 72
8,170.00 831.12 6,857.04 1,312.96 84
785.00 80.99 566.93 218.07 72
719.00 74.19 519.33 199.67 72
330.00 .00 326.54 3.46 99
$83,926.00 $7,470.98 $64,356.22 $19,569.78 77%
$83,926.00 $7,470.98 $64,356.22 $19,569.78 77%
$83,926.00 $7,470.98 $64,356.22 $19,569.78 77%
50,689.00 5,141.33 46,397.95 4,291.05 92
3,878.00 389.51 3,358.52 519.48 87
7,948.00 983.07 6,881.49 1,066.51 87
8,170.00 585.64 5,459.84 2,710.16 67
664.00 82.13 574.91 89.09 87
608.00 75.24 526.68 81.32 87
2,708.00 .00 238.03 2,469.97 9
1,215.00 .00 .00 1,215.00 0
3,131.00 .00 1,712.68 1,418.32 55
900.00 .00 970.35 (70.35)108
447.00 .00 .00 447.00 0
$80,358.00 $7,256.92 $66,120.45 $14,237.55 82%
$80,358.00 $7,256.92 $66,120.45 $14,237.55 82%
$80,358.00 $7,256.92 $66,120.45 $14,237.55 82%
94,424.00 8,344.67 75,102.03 19,321.97 80
58,943.00 5,223.58 46,669.96 12,273.04 79
37,197.00 3,229.98 29,051.40 8,145.60 78
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
Program 180 - Pre-K Non- Sp Ed
71151 Compensation-Instructional Asst
72100 FICA
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
71124 Compensation-Guidance Counselors
76435 Supplies - Instructional
Program 180 - Pre-K Non- Sp Ed Totals
Level 8 - Pre-K Totals
Sub-Function 10 - Classroom Instruction Totals
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
73255 Professional Development
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
Program 110 - Regular Instruction
71122 Compensation-Librarians
72100 FICA
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
Program 110 - Regular Instruction Totals
Level 2 - Elementary Totals
Sub-Function 32 - Instr. Sup. - Media Services Totals
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
76325 Library Books and Supplies
76330 Library Reference Materials
76355 Periodicals
72750 VRS Retiree Health Care Credit
73130 Repair/Maint - Audio/Visual
76155 Audio Visual Media
71150 Compensation-Clerical
Program 110 - Regular Instruction
71126 Compensation-Principals
71127 Compensation-Asst Principals
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 22 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
1,000.00 48.36 736.15 263.85 74
.00 1,340.16 3,055.87 (3,055.87)+++
14,655.00 1,350.32 11,550.56 3,104.44 79
29,880.00 2,291.31 18,656.05 11,223.95 62
.00 500.68 4,506.12 (4,506.12)+++
17,178.00 1,289.70 5,009.12 12,168.88 29
2,496.00 233.26 1,935.12 560.88 78
.00 7.60 68.46 (68.46)+++
2,287.00 213.68 1,772.68 514.32 78
12,241.00 1,249.04 8,231.28 4,009.72 67
600.00 .00 .00 600.00 0
100.00 .00 .00 100.00 0
$271,001.00 $25,322.34 $206,344.80 $64,656.20 76%
$271,001.00 $25,322.34 $206,344.80 $64,656.20 76%
$271,001.00 $25,322.34 $206,344.80 $64,656.20 76%
$3,506,250.00 $288,967.61 $2,477,367.22 $1,028,882.78 71%
350.00 .00 340.00 10.00 97
$350.00 $0.00 $340.00 $10.00 97%
$350.00 $0.00 $340.00 $10.00 97%
$350.00 $0.00 $340.00 $10.00 97%
$350.00 $0.00 $340.00 $10.00 97%
122,212.00 9,987.42 89,461.99 32,750.01 73
3,500.00 561.42 3,906.76 (406.76)112
1,500.00 .00 .00 1,500.00 0
.00 .00 571.52 (571.52)+++
9,732.00 730.26 6,510.95 3,221.05 67
8,750.00 635.21 5,716.89 3,033.11 65
.00 94.62 851.58 (851.58)+++
28,677.00 2,339.18 20,425.86 8,251.14 71
1,603.00 129.88 1,168.92 434.08 73
.00 13.54 121.93 (121.93)+++
1,000.00 .00 .00 1,000.00 0
937.00 77.02 693.18 243.82 74
10,500.00 390.00 9,180.66 1,319.34 5,000.00 87
38,000.00 3,262.63 32,856.92 5,143.08 86
6,000.00 160.52 3,517.31 2,482.69 59
90,000.00 6,308.93 62,561.04 27,438.96 70
12,000.00 661.10 6,937.26 5,062.74 58
15,000.00 665.97 7,547.49 7,452.51 50
2,850.00 .00 .00 2,850.00 5,000.00 0
18,000.00 5,898.95 14,663.41 3,336.59 8,000.00 81 To cover additional custodial supplies
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
71200 Compensation-OT
71520 Compensation-Substitutes
75803 Dues-Accreditation
Program 110 - Regular Instruction Totals
Level 2 - Elementary Totals
Sub-Function 41 - Admin. Principals Office Totals
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
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
71522 Compensation-REWIP Retirees
72100 FICA
72210 VRS Pension Contribution
76055 Machines, Equipment and Tools <$5,000
76110 Supplies - Operational
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
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 23 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
$370,261.00 $31,916.65 $266,693.67 $103,567.33 $18,000.00 72%
18,000.00 372.96 7,351.31 10,648.69 41
$18,000.00 $372.96 $7,351.31 $10,648.69 41%
$388,261.00 $32,289.61 $274,044.98 $114,216.02 71%
$388,261.00 $32,289.61 $274,044.98 $114,216.02 71%
$388,261.00 $32,289.61 $274,044.98 $114,216.02 71%
16,569.00 1,343.40 12,283.75 4,285.25 74
1,268.00 98.53 904.50 363.50 71
2,598.00 252.77 1,769.39 828.61 68
2,486.00 167.14 1,380.30 1,105.70 56
217.00 21.12 147.84 69.16 68
199.00 19.35 135.45 63.55 68
3,200.00 .00 3,205.50 (5.50)100
450.00 .00 731.64 (281.64)163
2,900.00 .00 .00 2,900.00 0
4,400.00 .00 1,290.24 3,109.76 29
20,400.00 .00 20,400.00 .00 100
$54,687.00 $1,902.31 $42,248.61 $12,438.39 77%
$54,687.00 $1,902.31 $42,248.61 $12,438.39 77%
$54,687.00 $1,902.31 $42,248.61 $12,438.39 77%
$54,687.00 $1,902.31 $42,248.61 $12,438.39 77%
$3,949,548.00 $323,159.53 $2,794,000.81 $1,155,547.19 $31,834.00 71%
1,572,223.00 133,518.76 1,184,795.08 387,427.92 443.00 75 Based on 2/1/2020 Letter from State -
Mentor
95,839.00 7,965.03 73,162.30 22,676.70 76
28,000.00 9,050.91 32,332.29 (4,332.29)115
62,618.00 2,908.76 10,956.96 51,661.04 (48,755.00)17 To move budget to where expenses are
occurring
15,000.00 1,000.00 17,000.00 (2,000.00)20,000.00 113 Based on Revenue rec'd and recipients of
NBC Supplement
129,032.00 10,986.24 93,717.68 35,314.32 73
261,068.00 24,088.57 168,619.99 92,448.01 65
.00 2,328.91 16,302.37 (16,302.37)+++
226,414.00 17,913.73 154,626.41 71,787.59 68
21,033.00 2,207.07 15,449.49 5,583.51 73
.00 38.90 334.25 (334.25)+++
10,000.00 .00 .00 10,000.00 0
19,267.00 2,021.74 14,152.18 5,114.82 73
.00 21.95 21.95 (21.95)+++
Program 420 - Building Services Totals
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
Program 800 - Technology
71139 Compensation-ITRT
72100 FICA
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
Locations 114 - West Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
Program 800 - Technology Totals
Level 9 - District Wide Totals
Sub-Function 10 - Classroom Instruction Totals
Function 68 - Technology Totals
Locations 113 - Carver Elementary Totals
76515 Software-Instructional
76530 Computer Supplies
78050 Technology Addl VPSA Eligible
72750 VRS Retiree Health Care Credit
73175 Repair/Maint- Computer
76305 ITRT
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
71522 Compensation-REWIP Retirees
71650 Compensation-NBC Teacher Bonus
72100 FICA
71120 Compensation-Instructional Salaries
71151 Compensation-Instructional Asst
71520 Compensation-Substitutes
72750 VRS Retiree Health Care Credit
73153 Repair & Maint - Music Dept
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72700 Workers Compensation
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 24 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
1,089.00 .00 1,088.64 .36 100
21,819.00 2,521.72 12,920.68 8,898.32 59
1,854.00 .00 1,853.66 .34 100
194.00 .00 193.16 .84 100
500.00 .00 545.35 (45.35)109
200.00 .00 153.52 46.48 77
489.00 .00 498.00 (9.00)102
8,050.00 1,038.64 8,128.17 (78.17)101
966.00 .00 965.94 .06 100
591.00 285.20 591.16 (.16)100
529.00 71.54 524.72 4.28 99
498.00 67.34 495.83 2.17 100
862.00 4.69 804.08 57.92 93
906.00 108.92 903.31 2.69 100
$2,479,041.00 $218,148.62 $1,811,137.17 $667,903.83 ($28,312.00)73%
158,889.00 13,789.75 123,966.22 34,922.78 78
28,963.00 4,445.78 24,190.42 4,772.58 84
.00 .00 69.10 (69.10)+++
.00 250.00 4,250.00 (4,250.00)+++
14,371.00 1,344.29 10,987.57 3,383.43 76
29,455.00 1,951.14 13,657.98 15,797.02 46
.00 1,096.94 7,678.58 (7,678.58)+++
25,746.00 2,739.27 24,654.63 1,091.37 96
2,461.00 254.64 1,782.48 678.52 72
.00 13.10 29.75 (29.75)+++
2,254.00 233.27 1,632.89 621.11 72
488.00 .00 531.83 (43.83)109
296.00 73.62 325.79 (29.79)110
.00 .00 103.60 (103.60)+++
$262,923.00 $26,191.80 $213,860.84 $49,062.16 81%
$2,741,964.00 $244,340.42 $2,024,998.01 $716,965.99 74%
$2,741,964.00 $244,340.42 $2,024,998.01 $716,965.99 74%
49,236.00 1,692.73 30,679.63 18,556.37 62
3,767.00 127.85 2,298.02 1,468.98 61
7,720.00 796.26 5,573.82 2,146.18 72
8,582.00 .00 2,654.40 5,927.60 31
645.00 66.52 465.64 179.36 72
591.00 60.94 426.58 164.42 72
125.00 .00 .00 125.00 0
$70,666.00 $2,744.30 $42,098.09 $28,567.91 60%
.00 .00 .00 .00 +++
$0.00 $0.00 $0.00 $0.00 +++
$70,666.00 $2,744.30 $42,098.09 $28,567.91 60%
$70,666.00 $2,744.30 $42,098.09 $28,567.91 60%
76015 Allotment
76045 Furniture and Equip <$5,000
76085 School Improvement
76010 Agenda Books
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
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
71151 Compensation-Instructional Asst
71520 Compensation-Substitutes
71650 Compensation-NBC Teacher Bonus
76510 Supplies - Fifth Grade
Program 110 - Regular Instruction Totals
Program 120 - Special Education
71120 Compensation-Instructional Salaries
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
71124 Compensation-Guidance Counselors
76415 Sp Ed BD
Program 120 - Special Education Totals
Level 2 - Elementary Totals
Sub-Function 10 - Classroom Instruction Totals
72750 VRS Retiree Health Care Credit
76390 Sp Ed LD
76410 Sp Ed ID
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
Program 110 - Regular Instruction Totals
Program 120 - Special Education
76285 Guidance
Program 120 - Special Education Totals
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
Level 2 - Elementary Totals
Sub-Function 21 - Student Guidance Totals
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 25 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
66,948.00 5,589.92 51,220.59 15,727.41 77
.00 250.00 4,250.00 (4,250.00)+++
5,122.00 405.28 3,884.15 1,237.85 76
10,497.00 1,051.80 7,362.60 3,134.40 70
8,582.00 653.28 5,655.72 2,926.28 66
877.00 87.87 615.09 261.91 70
803.00 80.49 563.43 239.57 70
560.00 .00 567.78 (7.78)101
550.00 536.00 541.98 8.02 99
3,579.00 294.56 3,356.34 222.66 94
1,890.00 833.40 1,768.75 121.25 94
979.00 .00 422.35 556.65 43
$100,387.00 $9,782.60 $80,208.78 $20,178.22 80%
$100,387.00 $9,782.60 $80,208.78 $20,178.22 80%
$100,387.00 $9,782.60 $80,208.78 $20,178.22 80%
101,235.00 .00 45,421.56 55,813.44 45
69,892.00 5,798.43 52,896.12 16,995.88 76
34,541.00 2,965.14 26,540.86 8,000.14 77
2,000.00 25.65 506.74 1,493.26 25
.00 10,055.76 19,900.56 (19,900.56)48,755.00 +++To move budget to where expenses are
occurring
15,887.00 1,332.84 10,391.16 5,495.84 65
32,249.00 1,555.96 18,835.78 13,413.22 58
25,746.00 2,059.92 17,465.64 8,280.36 68
2,694.00 129.99 1,573.61 1,120.39 58
2,468.00 119.08 1,441.52 1,026.48 58
.00 .00 12,644.84 (12,644.84)13,000.00 +++
12,000.00 1,207.04 8,636.63 3,363.37 72
383.00 .00 382.83 .17 100
129.00 .00 89.00 40.00 69
$299,224.00 $25,249.81 $216,726.85 $82,497.15 $61,755.00 72%
$299,224.00 $25,249.81 $216,726.85 $82,497.15 72%
$299,224.00 $25,249.81 $216,726.85 $82,497.15 72%
$3,212,241.00 $282,117.13 $2,364,031.73 $848,209.27 74%
401.00 53.23 292.69 108.31 73
$401.00 $53.23 $292.69 $108.31 73%
$401.00 $53.23 $292.69 $108.31 73%
$401.00 $53.23 $292.69 $108.31 73%
$401.00 $53.23 $292.69 $108.31 73%
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71122 Compensation-Librarians
71650 Compensation-NBC Teacher Bonus
72100 FICA
Sub-Function 32 - Instr. Sup. - Media Services
Level 2 - Elementary
Program 110 - Regular Instruction
Program 110 - Regular Instruction Totals
Level 2 - Elementary Totals
Sub-Function 32 - Instr. Sup. - Media Services Totals
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
76325 Library Books and Supplies
76330 Library Reference Materials
76355 Periodicals
72750 VRS Retiree Health Care Credit
73130 Repair/Maint - Audio/Visual
76155 Audio Visual Media
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
71150 Compensation-Clerical
71200 Compensation-OT
71522 Compensation-REWIP Retirees
Program 110 - Regular Instruction
71126 Compensation-Principals
71127 Compensation-Asst Principals
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
73180 Repair/Maint - Other Contracted
75521 Travel-Principals
75803 Dues-Accreditation
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
72800 Termination Pay for Vac/Sick Leave
Program 222 - Health Services Totals
Level 9 - District Wide Totals
Sub-Function 62 - Admin, Attend. & Health Totals
Function 62 - Administration, Attend. & Health Totals
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
76100 Supplies - Nursing
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 26 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
95,426.00 8,189.51 67,302.60 28,123.40 71
5,500.00 542.75 7,185.70 (1,685.70)2,500.00 131
2,500.00 80.16 3,527.08 (1,027.08)141
7,912.00 623.19 5,548.86 2,363.14 70
7,658.00 623.60 5,612.40 2,045.60 73
.00 .00 79.63 (79.63)+++
24,342.00 1,845.38 15,430.74 8,911.26 63
1,251.00 95.32 886.14 364.86 71
1,000.00 .00 .00 1,000.00 0
773.00 61.00 561.74 211.26 73
12,500.00 .00 12,924.38 (424.38)5,000.00 103
42,000.00 2,796.95 30,674.92 11,325.08 73
6,000.00 288.91 3,811.91 2,188.09 64
66,000.00 4,558.06 46,048.44 19,951.56 70
12,500.00 203.61 6,670.12 5,829.88 53
12,000.00 774.09 7,749.79 4,250.21 65
1,500.00 .00 2,360.91 (860.91)5,000.00 157
17,000.00 8,016.96 14,729.29 2,270.71 8,000.00 87 To cover additional custodial supplies
$315,862.00 $28,699.49 $231,104.65 $84,757.35 $20,500.00 73%
14,000.00 947.43 16,019.50 (2,019.50)114
$14,000.00 $947.43 $16,019.50 ($2,019.50)114%
$329,862.00 $29,646.92 $247,124.15 $82,737.85 75%
$329,862.00 $29,646.92 $247,124.15 $82,737.85 75%
$329,862.00 $29,646.92 $247,124.15 $82,737.85 75%
15,630.00 1,343.40 12,283.75 3,346.25 79
1,196.00 98.53 904.50 291.50 76
2,451.00 252.77 1,769.39 681.61 72
2,486.00 167.14 1,380.30 1,105.70 56
205.00 21.12 147.84 57.16 72
188.00 19.35 135.45 52.55 72
3,000.00 .00 2,094.15 905.85 70
450.00 .00 366.75 83.25 82
3,650.00 .00 4,134.30 (484.30)113
4,485.00 .00 2,200.44 2,284.56 49
20,400.00 .00 20,400.00 .00 100
$54,141.00 $1,902.31 $45,816.87 $8,324.13 85%
$54,141.00 $1,902.31 $45,816.87 $8,324.13 85%
$54,141.00 $1,902.31 $45,816.87 $8,324.13 85%
$54,141.00 $1,902.31 $45,816.87 $8,324.13 85%
$3,596,645.00 $313,719.59 $2,657,265.44 $939,379.56 $53,943.00 74%
71200 Compensation-OT
71520 Compensation-Substitutes
72100 FICA
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
71190 Compensation-Custodians
Function 64 - Operation & Maintenance
73180 Repair/Maint - Other Contracted
74900 Building Maintenance -City
75001 Telecom/ Internet Services
72400 VRS Group Life Insurance
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
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
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
72750 VRS Retiree Health Care Credit
73175 Repair/Maint- Computer
76305 ITRT
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
Program 800 - Technology
71139 Compensation-ITRT
72100 FICA
Program 800 - Technology Totals
Level 9 - District Wide Totals
Sub-Function 10 - Classroom Instruction Totals
Function 68 - Technology Totals
Locations 114 - West Salem Elementary Totals
76515 Software-Instructional
76530 Computer Supplies
78050 Technology Addl VPSA Eligible
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 27 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
1,367,172.00 104,352.93 958,428.60 408,743.40 70
86,248.00 5,851.90 54,110.23 32,137.77 63
50,000.00 9,897.93 56,943.73 (6,943.73)114
39,599.00 2,218.41 23,575.37 16,023.63 60
7,500.00 250.00 4,250.00 3,250.00 7,500.00 57 Based on Revenue rec'd and recipients of
NBC Supplement
112,354.00 8,466.07 76,410.02 35,943.98 68
227,491.00 19,658.03 137,606.21 89,884.79 60
.00 2,058.46 14,409.18 (14,409.18)+++
192,621.00 17,398.97 142,838.83 49,782.17 74
18,289.00 1,814.34 12,700.38 5,588.62 69
.00 53.46 237.61 (237.61)+++
10,000.00 .00 .00 10,000.00 0
16,753.00 1,661.98 11,633.86 5,119.14 69
450.00 .00 384.95 65.05 86
164.00 .00 164.00 .00 100
1,200.00 .00 1,200.00 .00 100
21,526.00 2,098.62 17,574.02 3,951.98 82
1,750.00 .00 1,511.82 238.18 86
100.00 87.68 109.67 (9.67)110
1,245.00 .00 1,244.09 .91 100
457.00 .00 459.55 (2.55)101
720.00 450.98 723.60 (3.60)101
837.00 .00 836.79 .21 100
1,041.00 466.23 1,038.94 2.06 100
805.00 .00 775.30 29.70 96
880.00 .00 880.03 (.03)100
702.00 .00 719.94 (17.94)103
701.00 315.76 692.00 9.00 99
800.00 348.81 792.81 7.19 99
$2,161,405.00 $177,450.56 $1,522,251.53 $639,153.47 $7,500.00 70%
178,475.00 14,671.17 133,041.52 45,433.48 75
16,794.00 1,441.65 12,904.61 3,889.39 77
.00 183.37 1,990.57 (1,990.57)+++
14,938.00 1,212.62 10,762.31 4,175.69 72
30,618.00 1,920.73 13,445.11 17,172.89 44
.00 1,118.90 7,832.30 (7,832.30)+++
34,118.00 2,132.64 18,157.50 15,960.50 53
2,558.00 253.95 1,777.65 780.35 69
.00 .00 133.32 (133.32)+++
2,343.00 232.62 1,628.34 714.66 69
536.00 267.94 371.68 164.32 69
1,089.00 10.98 1,041.39 47.61 96
71120 Compensation-Instructional Salaries
71151 Compensation-Instructional Asst
71520 Compensation-Substitutes
Locations 115 - South Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
72700 Workers Compensation
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
71522 Compensation-REWIP Retirees
71650 Compensation-NBC Teacher Bonus
72100 FICA
76085 School Improvement
76135 Art Supplies and Equipment <$5,000
76350 Music
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
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
76360 Physical Education
76365 Reading
76485 Supplies - Kindergarten
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71520 Compensation-Substitutes
72100 FICA
72210 VRS Pension Contribution
Program 120 - Special Education
71120 Compensation-Instructional Salaries
71151 Compensation-Instructional Asst
76392 Sp Ed CC
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
76390 Sp Ed LD
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 28 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
$281,469.00 $23,446.57 $203,086.30 $78,382.70 72%
$2,442,874.00 $200,897.13 $1,725,337.83 $717,536.17 71%
$2,442,874.00 $200,897.13 $1,725,337.83 $717,536.17 71%
59,939.00 5,151.75 46,052.09 13,886.91 77
4,585.00 392.06 3,466.43 1,118.57 76
9,398.00 969.35 6,785.45 2,612.55 72
3,529.00 .00 6,469.48 (2,940.48)183
785.00 80.99 566.93 218.07 72
719.00 74.19 519.33 199.67 72
135.00 .00 116.31 18.69 86
275.00 .00 275.00 .00 100
$79,365.00 $6,668.34 $64,251.02 $15,113.98 81%
$79,365.00 $6,668.34 $64,251.02 $15,113.98 81%
$79,365.00 $6,668.34 $64,251.02 $15,113.98 81%
64,761.00 5,483.92 49,993.75 14,767.25 77
.00 250.00 4,250.00 (4,250.00)+++
4,954.00 428.83 4,007.87 946.13 81
10,155.00 1,031.85 7,222.95 2,932.05 71
8,529.00 508.30 4,388.94 4,140.06 51
848.00 86.21 603.47 244.53 71
777.00 78.97 552.79 224.21 71
850.00 3.61 850.00 .00 100
1,100.00 113.39 989.83 110.17 90
1,400.00 .00 1,401.16 (1.16)100
936.00 .00 935.35 .65 100
200.00 182.00 200.00 .00 100
$94,510.00 $8,167.08 $75,396.11 $19,113.89 80%
$94,510.00 $8,167.08 $75,396.11 $19,113.89 80%
$94,510.00 $8,167.08 $75,396.11 $19,113.89 80%
96,322.00 8,512.42 76,611.78 19,710.22 80
58,943.00 5,120.67 46,216.68 12,726.32 78
42,085.00 2,808.22 24,386.96 17,698.04 58
2,000.00 18.23 103.27 1,896.73 5
.00 335.04 437.36 (437.36)+++
.00 357.20 10,546.94 (10,546.94)+++
15,250.00 1,229.74 11,279.92 3,970.08 74
30,944.00 2,298.25 18,757.25 12,186.75 61
.00 440.33 3,962.97 (3,962.97)+++
25,588.00 1,795.94 15,052.38 10,535.62 59
2,585.00 228.80 1,898.20 686.80 73
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
71124 Compensation-Guidance Counselors
Program 120 - Special Education Totals
Level 2 - Elementary Totals
Sub-Function 10 - Classroom Instruction Totals
71650 Compensation-NBC Teacher Bonus
72100 FICA
72210 VRS Pension Contribution
Sub-Function 32 - Instr. Sup. - Media Services
Level 2 - Elementary
Program 110 - Regular Instruction
71122 Compensation-Librarians
76285 Guidance
Program 110 - Regular Instruction Totals
Level 2 - Elementary Totals
Sub-Function 21 - Student Guidance Totals
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
76195 Career Education
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
71200 Compensation-OT
71520 Compensation-Substitutes
71522 Compensation-REWIP Retirees
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
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 29 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
.00 6.68 60.18 (60.18)+++
2,368.00 209.59 1,738.83 629.17 73
14,155.00 2,930.28 10,402.80 3,752.20 73
140.00 .00 137.01 2.99 98
380.00 .00 380.00 .00 100
$290,760.00 $26,291.39 $221,972.53 $68,787.47 76%
$290,760.00 $26,291.39 $221,972.53 $68,787.47 76%
$290,760.00 $26,291.39 $221,972.53 $68,787.47 76%
$2,907,509.00 $242,023.94 $2,086,957.49 $820,551.51 72%
567.00 .00 523.44 43.56 92
$567.00 $0.00 $523.44 $43.56 92%
$567.00 $0.00 $523.44 $43.56 92%
$567.00 $0.00 $523.44 $43.56 92%
$567.00 $0.00 $523.44 $43.56 92%
119,722.00 9,228.14 89,987.77 29,734.23 75
6,500.00 2,394.63 7,312.68 (812.68)113
1,000.00 .00 .00 1,000.00 0
9,732.00 866.27 7,207.67 2,524.33 74
10,529.00 750.35 7,422.27 3,106.73 70
.00 66.00 158.32 (158.32)+++
16,598.00 2,172.00 20,301.90 (3,703.90)122
1,570.00 107.20 1,047.65 522.35 67
.00 9.44 9.44 (9.44)+++
1,000.00 .00 .00 1,000.00 0
1,017.00 74.45 707.37 309.63 70
11,000.00 146.06 8,492.72 2,507.28 77
33,200.00 1,731.74 28,628.88 4,571.12 5,000.00 86
6,000.00 402.69 4,157.86 1,842.14 69
77,000.00 5,425.29 51,309.60 25,690.40 67
16,000.00 719.45 7,382.44 8,617.56 46
11,000.00 536.57 6,674.01 4,325.99 61
3,208.00 593.20 2,197.41 1,010.59 5,000.00 68
13,000.00 2,538.62 8,942.06 4,057.94 5,000.00 69 To cover additional custodial supplies
$338,076.00 $27,762.10 $251,940.05 $86,135.95 $15,000.00 75%
12,000.00 506.54 12,100.75 (100.75)101
$12,000.00 $506.54 $12,100.75 ($100.75)101%
$350,076.00 $28,268.64 $264,040.80 $86,035.20 75%
$350,076.00 $28,268.64 $264,040.80 $86,035.20 75%
$350,076.00 $28,268.64 $264,040.80 $86,035.20 75%
72750 VRS Retiree Health Care Credit
73160 Repair/Maint - School Office Equipment
75521 Travel-Principals
72510 Hybrid Disability Insurance
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
72510 Hybrid Disability Insurance
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid 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
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
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 30 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
15,630.00 1,343.40 12,283.75 3,346.25 79
1,196.00 98.53 904.50 291.50 76
2,451.00 252.77 1,769.39 681.61 72
2,486.00 167.14 1,380.30 1,105.70 56
205.00 21.12 147.84 57.16 72
188.00 19.35 135.45 52.55 72
2,100.00 .00 2,122.49 (22.49)101
300.00 .00 152.65 147.35 51
3,800.00 .00 2,120.00 1,680.00 56
952.00 .00 1,726.74 (774.74)181
20,400.00 .00 20,400.00 .00 100
$49,708.00 $1,902.31 $43,143.11 $6,564.89 87%
$49,708.00 $1,902.31 $43,143.11 $6,564.89 87%
$49,708.00 $1,902.31 $43,143.11 $6,564.89 87%
$49,708.00 $1,902.31 $43,143.11 $6,564.89 87%
$3,307,860.00 $272,194.89 $2,394,664.84 $913,195.16 $22,500.00 72%
1,611,165.00 131,809.09 1,170,918.77 440,246.23 73
110,343.00 7,203.15 72,525.32 37,817.68 66
36,000.00 10,823.88 41,080.92 (5,080.92)114
12,794.00 .00 6,748.40 6,045.60 53
7,500.00 500.00 8,500.00 (1,000.00)5,000.00 113 Based on Revenue rec'd and recipients of
NBC Supplement
128,836.00 10,769.50 92,866.82 35,969.18 72
269,492.00 21,341.23 149,388.61 120,103.39 55
.00 4,583.28 32,083.00 (32,083.00)+++
204,610.00 16,107.15 161,717.55 42,892.45 79
21,646.00 2,165.89 15,161.23 6,484.77 70
.00 69.57 486.99 (486.99)+++
10,000.00 .00 .00 10,000.00 0
19,828.00 1,984.04 13,888.28 5,939.72 70
256.00 .00 247.52 8.48 97
430.00 .00 430.00 .00 100
1,000.00 .00 1,064.00 (64.00)106
25,402.00 341.53 23,022.73 2,379.27 91
1,425.00 .00 1,425.00 .00 100
1,246.00 .00 1,245.33 .67 100
54.00 .00 51.08 2.92 95
337.00 .00 336.76 .24 100
657.00 .00 655.93 1.07 100
200.00 .00 211.64 (11.64)106
660.00 .00 660.00 .00 100
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
71139 Compensation-ITRT
Function 68 - Technology Totals
Locations 115 - South Salem Elementary Totals
Locations 116 - East Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
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
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
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
73154 Repair & Maint - PE Equipment
76010 Agenda Books
76015 Allotment
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
73153 Repair & Maint - Music Dept
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
76485 Supplies - Kindergarten
76350 Music
76360 Physical Education
76365 Reading
76045 Furniture and Equip <$5,000
76135 Art Supplies and Equipment <$5,000
76195 Career Education
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 31 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
451.00 .00 450.11 .89 100
976.00 .00 975.61 .39 100
174.00 .00 173.12 .88 99
395.00 .00 390.00 5.00 99
234.00 .00 233.09 .91 100
$2,466,111.00 $207,698.31 $1,796,937.81 $669,173.19 $5,000.00 73%
170,564.00 9,693.00 96,632.73 73,931.27 57
16,794.00 1,441.65 12,872.92 3,921.08 77
.00 69.10 829.20 (829.20)+++
.00 .00 300.15 (300.15)+++
14,333.00 841.62 8,464.76 5,868.24 59
29,378.00 271.26 1,898.82 27,479.18 6
.00 1,831.67 13,491.40 (13,491.40)+++
22,080.00 1,499.04 14,169.90 7,910.10 64
2,454.00 175.69 1,285.79 1,168.21 52
.00 22.57 157.99 (157.99)+++
2,248.00 160.94 1,177.84 1,070.16 52
312.00 311.12 311.12 .88 100
644.00 .00 643.59 .41 100
$258,807.00 $16,317.66 $152,236.21 $106,570.79 59%
147,653.00 12,690.67 113,443.53 34,209.47 77
834.00 .00 .00 834.00 1,334.00 0 PreK grant sub expenses - matches revenue
rec'd
11,295.00 852.26 7,644.59 3,650.41 68
23,152.00 1,626.47 11,385.29 11,766.71 49
.00 761.41 5,329.87 (5,329.87)+++
21,634.00 1,842.30 15,793.04 5,840.96 73
1,934.00 199.49 1,396.43 537.57 72
.00 14.76 103.29 (103.29)+++
1,772.00 182.74 1,279.18 492.82 72
$208,274.00 $18,170.10 $156,375.22 $51,898.78 $1,334.00 75%
$2,933,192.00 $242,186.07 $2,105,549.24 $827,642.76 72%
13,449.00 1,096.11 10,235.34 3,213.66 76
1,029.00 78.04 743.78 285.22 72
2,109.00 210.88 1,476.16 632.84 70
6,000.00 508.30 3,366.98 2,633.02 56
176.00 17.62 123.34 52.66 70
161.00 16.14 112.98 48.02 70
350.00 .00 15.27 334.73 4
4,134.00 430.13 3,265.39 868.61 79
$27,408.00 $2,357.22 $19,339.24 $8,068.76 71%
$27,408.00 $2,357.22 $19,339.24 $8,068.76 71%
$2,960,600.00 $244,543.29 $2,124,888.48 $835,711.52 72%
76490 Supplies - First Grade
76495 Supplies - Second Grade
71520 Compensation-Substitutes
71522 Compensation-REWIP Retirees
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
Program 180 - Pre-K Non- Sp Ed
71120 Compensation-Instructional Salaries
71520 Compensation-Substitutes
76390 Sp Ed LD
76400 Sp Ed ED Preschool
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
Program 180 - Pre-K Non- Sp Ed
71151 Compensation-Instructional Asst
72100 FICA
72750 VRS Retiree Health Care Credit
Program 180 - Pre-K Non- Sp Ed Totals
Level 2 - Elementary Totals
Level 8 - Pre-K
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 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
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 32 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
53,567.00 4,604.08 41,206.40 12,360.60 77
4,098.00 337.61 3,032.84 1,065.16 74
8,399.00 866.30 6,064.10 2,334.90 72
8,040.00 668.54 5,520.90 2,519.10 69
702.00 72.38 506.66 195.34 72
643.00 66.30 464.10 178.90 72
142.00 .00 127.68 14.32 90
$75,591.00 $6,615.21 $56,922.68 $18,668.32 75%
$75,591.00 $6,615.21 $56,922.68 $18,668.32 75%
$75,591.00 $6,615.21 $56,922.68 $18,668.32 75%
59,176.00 5,010.83 46,036.02 13,139.98 78
4,527.00 363.38 3,353.15 1,173.85 74
9,279.00 942.84 6,599.88 2,679.12 71
8,040.00 668.54 5,520.90 2,519.10 69
775.00 78.77 551.39 223.61 71
710.00 72.16 505.12 204.88 71
1,000.00 .00 478.80 521.20 48
500.00 .00 67.85 432.15 14
2,200.00 .00 1,377.86 822.14 63
.00 .00 935.35 (935.35)+++
300.00 24.95 64.94 235.06 22
$86,507.00 $7,161.47 $65,491.26 $21,015.74 76%
$86,507.00 $7,161.47 $65,491.26 $21,015.74 76%
$86,507.00 $7,161.47 $65,491.26 $21,015.74 76%
105,345.00 8,262.08 74,358.72 30,986.28 71
72,675.00 6,032.68 54,171.27 18,503.73 75
42,085.00 3,737.79 33,425.85 8,659.15 79
4,500.00 203.22 2,540.70 1,959.30 56
.00 610.72 3,212.16 (3,212.16)+++
17,182.00 1,326.47 11,781.18 5,400.82 69
34,512.00 2,997.08 24,703.50 9,808.50 72
24,120.00 1,940.54 16,770.90 7,349.10 70
2,883.00 250.39 2,063.85 819.15 72
2,641.00 229.37 1,890.59 750.41 72
13,000.00 3,551.92 11,944.16 1,055.84 92
800.00 399.90 399.90 400.10 50
350.00 .00 .00 350.00 0
$320,093.00 $29,542.16 $237,262.78 $82,830.22 74%
$320,093.00 $29,542.16 $237,262.78 $82,830.22 74%
$320,093.00 $29,542.16 $237,262.78 $82,830.22 74%
$3,442,791.00 $287,862.13 $2,484,565.20 $958,225.80 72%
Program 110 - Regular Instruction
71124 Compensation-Guidance Counselors
72100 FICA
71122 Compensation-Librarians
72100 FICA
72210 VRS Pension Contribution
Level 2 - Elementary Totals
Sub-Function 21 - Student Guidance Totals
Sub-Function 32 - Instr. Sup. - Media Services
Level 2 - Elementary
Program 110 - Regular Instruction
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
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
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71200 Compensation-OT
71520 Compensation-Substitutes
72100 FICA
71126 Compensation-Principals
71127 Compensation-Asst Principals
71150 Compensation-Clerical
Function 61 - Instruction Totals
Function 62 - Administration, Attend. & Health
75803 Dues-Accreditation
Program 110 - Regular Instruction Totals
Level 2 - Elementary Totals
Sub-Function 41 - Admin. Principals Office Totals
72750 VRS Retiree Health Care Credit
73160 Repair/Maint - School Office Equipment
75521 Travel-Principals
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 33 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
456.00 43.77 273.84 182.16 60
$456.00 $43.77 $273.84 $182.16 60%
$456.00 $43.77 $273.84 $182.16 60%
$456.00 $43.77 $273.84 $182.16 60%
$456.00 $43.77 $273.84 $182.16 60%
97,489.00 8,424.22 76,538.98 20,950.02 79
4,500.00 635.34 4,657.07 (157.07)103
1,500.00 .00 761.52 738.48 51
7,917.00 631.71 5,744.47 2,172.53 73
7,943.00 651.29 5,861.61 2,081.39 74
.00 .00 79.58 (79.58)+++
23,091.00 2,005.62 16,589.34 6,501.66 72
1,278.00 98.76 917.10 360.90 72
1,000.00 .00 .00 1,000.00 0
796.00 63.47 583.95 212.05 73
.00 .00 107.04 (107.04)+++
12,500.00 719.92 12,326.47 173.53 5,000.00 99
49,370.00 867.36 17,646.42 31,723.58 36
8,800.00 2,446.75 6,721.04 2,078.96 76
65,000.00 4,589.82 44,291.37 20,708.63 68
9,500.00 427.85 4,609.26 4,890.74 49
9,000.00 729.21 4,815.66 4,184.34 54
327.00 .00 326.77 .23 5,000.00 100
16,000.00 3,461.37 14,435.14 1,564.86 8,000.00 90 To cover additional custodial supplies
$316,011.00 $25,752.69 $217,012.79 $98,998.21 $18,000.00 69%
14,000.00 990.71 8,737.10 5,262.90 62
$14,000.00 $990.71 $8,737.10 $5,262.90 62%
$330,011.00 $26,743.40 $225,749.89 $104,261.11 68%
$330,011.00 $26,743.40 $225,749.89 $104,261.11 68%
$330,011.00 $26,743.40 $225,749.89 $104,261.11 68%
15,630.00 1,343.40 12,283.75 3,346.25 79
1,196.00 98.54 904.62 291.38 76
2,451.00 252.78 1,769.46 681.54 72
2,486.00 167.12 1,380.00 1,106.00 56
205.00 21.11 147.77 57.23 72
188.00 19.33 135.31 52.69 72
1,000.00 .00 1,073.48 (73.48)107
76100 Supplies - Nursing
Program 222 - Health Services Totals
Level 9 - District Wide Totals
Sub-Function 62 - Admin, Attend. & Health Totals
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
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
74900 Building Maintenance -City
75001 Telecom/ Internet Services
75004 Utilities - Electric
72750 VRS Retiree Health Care Credit
72800 Termination Pay for Vac/Sick Leave
73180 Repair/Maint - Other Contracted
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72700 Workers Compensation
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
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
73175 Repair/Maint- Computer
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
71139 Compensation-ITRT
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
350.00 .00 152.65 197.35 44
975.00 .00 1,904.16 (929.16)195
6,000.00 .00 1,403.22 4,596.78 23
20,400.00 .00 20,400.00 .00 100
$50,881.00 $1,902.28 $41,554.42 $9,326.58 82%
$50,881.00 $1,902.28 $41,554.42 $9,326.58 82%
$50,881.00 $1,902.28 $41,554.42 $9,326.58 82%
$50,881.00 $1,902.28 $41,554.42 $9,326.58 82%
$3,824,139.00 $316,551.58 $2,752,143.35 $1,071,995.65 $24,334.00 72%
53,567.00 4,604.08 41,156.40 12,410.60 77
151,587.00 11,853.02 109,086.35 42,500.65 72
15,694.00 1,091.14 9,831.44 5,862.56 63
32,168.00 1,460.02 11,589.34 20,578.66 36
.00 1,737.51 10,970.01 (10,970.01)+++
77,513.00 4,713.16 45,877.88 31,635.12 59
2,688.00 267.16 1,884.88 803.12 70
.00 26.37 169.82 (169.82)+++
2,462.00 244.70 1,726.40 735.60 70
500.00 .00 .00 500.00 0
500.00 .00 437.34 62.66 87
$336,679.00 $25,997.16 $232,729.86 $103,949.14 69%
$336,679.00 $25,997.16 $232,729.86 $103,949.14 69%
64,759.00 5,565.91 49,754.51 15,004.49 77
80,976.00 7,220.20 60,755.81 20,220.19 75
11,149.00 880.46 7,677.38 3,471.62 69
22,851.00 1,650.71 11,554.97 11,296.03 51
.00 757.70 5,303.94 (5,303.94)+++
38,602.00 3,486.29 32,087.09 6,514.91 83
1,909.00 201.21 1,408.47 500.53 74
.00 11.50 80.50 (80.50)+++
1,749.00 184.32 1,290.24 458.76 74
500.00 .00 .00 500.00 0
500.00 544.50 544.50 (44.50)109
$222,995.00 $20,502.80 $170,457.41 $52,537.59 76%
$222,995.00 $20,502.80 $170,457.41 $52,537.59 76%
61,671.00 5,300.50 47,382.00 14,289.00 77
64,015.00 3,168.64 28,273.81 35,741.19 44
9,615.00 586.83 5,225.37 4,389.63 54
19,708.00 997.34 6,981.38 12,726.62 35
.00 719.25 3,534.45 (3,534.45)+++
Level 2 - Elementary
Program 127 - Regional Sp Ed Program
71120 Compensation-Instructional Salaries
71151 Compensation-Instructional Asst
Function 68 - Technology Totals
Locations 116 - East Salem Elementary Totals
Locations 119 - Regional
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
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
72750 VRS Retiree Health Care Credit
75529 Travel-Itinerant
76435 Supplies - Instructional
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
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71151 Compensation-Instructional Asst
72100 FICA
72210 VRS Pension Contribution
Program 127 - Regional Sp Ed Program Totals
Level 2 - Elementary Totals
Level 3 - Secondary
Program 127 - Regional Sp Ed Program
71120 Compensation-Instructional Salaries
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
Program 127 - Regional Sp Ed Program
71120 Compensation-Instructional Salaries
71151 Compensation-Instructional Asst
76435 Supplies - Instructional
Program 127 - Regional Sp Ed Program Totals
Level 3 - Secondary Totals
Level 4 - Middle
72510 Hybrid Disability Insurance
72750 VRS Retiree Health Care Credit
75529 Travel-Itinerant
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
38,897.00 2,466.54 19,716.46 19,180.54 51
1,646.00 143.40 878.49 767.51 53
.00 10.92 53.66 (53.66)+++
1,508.00 131.37 804.79 703.21 53
500.00 .00 .00 500.00 0
500.00 (544.50)419.59 80.41 84
$198,060.00 $12,980.29 $113,270.00 $84,790.00 57%
$198,060.00 $12,980.29 $113,270.00 $84,790.00 57%
$757,734.00 $59,480.25 $516,457.27 $241,276.73 68%
$757,734.00 $59,480.25 $516,457.27 $241,276.73 68%
$757,734.00 $59,480.25 $516,457.27 $241,276.73 68%
20,001.00 1,666.67 15,000.03 5,000.97 75
1,531.00 127.50 1,147.53 383.47 75
45,000.00 5,883.88 17,636.73 27,363.27 39
54,000.00 .00 44,196.00 9,804.00 82
6,000.00 .00 6,328.09 (328.09)105
26,405.00 .00 26,335.74 69.26 100
$152,937.00 $7,678.05 $110,644.12 $42,292.88 72%
84,464.00 9,756.67 64,979.43 19,484.57 77
164,000.00 14,079.40 126,714.60 37,285.40 77
130,371.00 11,521.50 103,693.50 26,677.50 80
72,053.00 7,157.63 61,352.29 10,700.71 85
3,000.00 198.78 807.59 2,192.41 27
2,400.00 200.00 1,800.00 600.00 75
33,677.00 3,306.40 26,605.20 7,071.80 79
70,640.00 6,810.26 57,423.02 13,216.98 81
53,376.00 5,039.83 37,055.03 16,320.97 69
5,696.00 568.97 5,120.73 575.27 90
458.00 .00 .00 458.00 0
5,000.00 .00 .00 5,000.00 0
5,218.00 521.20 4,690.80 527.20 90
19,680.00 1,689.53 15,205.77 4,474.23 77
7,200.00 600.00 5,400.00 1,800.00 75
50,000.00 .00 20,695.00 29,305.00 41
8,300.00 .00 7,552.50 747.50 91
14,660.00 .00 14,423.67 236.33 98
13,000.00 283.00 2,897.70 10,102.30 22
76,683.00 .00 68,136.67 8,546.33 89
16,164.00 197.00 8,621.58 7,542.42 53
6,000.00 (275.00)5,380.45 619.55 90
.00 (275.00)105.00 (105.00)800.00 +++To move budget to where expenses are
occurring
1,120.00 .00 2,259.57 (1,139.57)1,200.00 202
Locations 121 - Central Administration
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 211 - Board Services
Program 127 - Regional Sp Ed Program Totals
Level 4 - Middle Totals
Sub-Function 10 - Classroom Instruction Totals
Function 61 - Instruction Totals
Locations 119 - Regional Totals
72750 VRS Retiree Health Care Credit
75529 Travel-Itinerant
76435 Supplies - Instructional
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72510 Hybrid Disability Insurance
Program 211 - Board Services Totals
Program 212 - Exec Admin Services
71110 Compensation-Administrative
71112 Compensation-Superintendent
75300 Insurance - General Liability
75501 Travel-Board Members
75802 Dues
71111 Compensation-Board Members
72100 FICA
73080 Legal Services
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72500 Disability Insurance
71625 Compensation-Travel Allowance
72100 FICA
72210 VRS Pension Contribution
71113 Compensation-Asst Superintendent
71150 Compensation-Clerical
71200 Compensation-OT
73115 Printing Services
73160 Repair/Maint - School Office Equipment
73205 Software Licensing Fees
72805 Auto Allowance
73035 Consultants
73060 Emergency Notification Services
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
72802 Deferred Compensation Contribution
75510 Travel-Director of Administrative Services
75200 Postage
75503 Travel- Superintendent
75509 Travel-Asst Superintendent
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
1,250.00 .00 1,299.00 (49.00)104
29,500.00 832.30 19,413.31 10,086.69 66
$873,910.00 $62,212.47 $661,632.41 $212,277.59 $2,000.00 76%
66,241.00 .00 66,241.00 .00 100
51,853.00 .00 1,850.33 50,002.67 4
79,805.00 6,316.83 56,851.47 22,953.53 71
$197,899.00 $6,316.83 $124,942.80 $72,956.20 63%
120,956.00 9,191.25 82,721.25 38,234.75 68
63,730.00 5,488.81 49,426.70 14,303.30 78
750.00 .00 328.98 421.02 44
1,200.00 100.00 900.00 300.00 75
12,981.00 1,043.40 9,443.37 3,537.63 73
28,760.00 2,299.02 20,691.18 8,068.82 72
25,084.00 2,457.57 15,493.31 9,590.69 62
2,197.00 192.09 1,728.81 468.19 79
.00 .00 78,953.00 (78,953.00)78,953.00 +++Worker's Comp Assessment Payment
2,013.00 175.95 1,583.55 429.45 79
7,070.00 .00 5,283.00 1,787.00 75
7,779.00 351.00 3,697.00 4,082.00 48
3,750.00 .00 397.75 3,352.25 11
7,725.00 .00 .00 7,725.00 0
250.00 (100.00)2,650.00 (2,400.00)2,500.00 1,060
2,940.00 .00 2,352.36 587.64 80
2,000.00 .00 .00 2,000.00 0
$289,185.00 $21,199.09 $275,650.26 $13,534.74 $81,453.00 95%
120,956.00 9,191.25 82,721.25 38,234.75 68
91,157.00 7,825.29 70,548.56 20,608.44 77
750.00 .00 291.94 458.06 39
3,574.00 .00 .00 3,574.00 0
1,200.00 100.00 900.00 300.00 75
15,352.00 1,188.27 10,755.68 4,596.32 70
33,061.00 2,668.20 24,013.80 9,047.20 73
24,993.00 1,613.71 13,952.61 11,040.39 56
2,557.00 222.92 2,006.28 550.72 78
2,342.00 204.20 1,837.80 504.20 78
15,595.00 .00 11,950.00 3,645.00 77
3,214.00 .00 2,768.00 446.00 86
6,629.00 590.00 3,395.01 3,233.99 51
$321,380.00 $23,603.84 $225,140.93 $96,239.07 70%
$1,835,311.00 $121,010.28 $1,398,010.52 $437,300.48 76%
$1,835,311.00 $121,010.28 $1,398,010.52 $437,300.48 76%
$1,835,311.00 $121,010.28 $1,398,010.52 $437,300.48 76%
Program 212 - Exec Admin Services Totals
Program 213 - Information Services
73025 Communications Director Services
73210 Special Report Services-Supt
76045 Furniture and Equip <$5,000
76105 Supplies - Office
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
71150 Compensation-Clerical
71200 Compensation-OT
71625 Compensation-Travel Allowance
74905 Information Technology Services-City
Program 213 - Information Services Totals
Program 214 - Personnel Services
71110 Compensation-Administrative
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
71625 Compensation-Travel Allowance
72100 FICA
72210 VRS Pension Contribution
71150 Compensation-Clerical
71200 Compensation-OT
71522 Compensation-REWIP Retirees
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
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
5,000.00 .00 1,112.00 3,888.00 22
53,197.00 4,566.59 41,114.47 12,082.53 77
.00 3,013.52 3,013.52 (3,013.52)10,000.00 +++
500.00 .00 .00 500.00 0
4,490.00 567.25 3,330.62 1,159.38 765.00 74
1,963.00 168.51 1,516.59 446.41 77
20,067.00 1,171.28 10,109.28 9,957.72 50
698.00 59.82 538.38 159.62 77
9,000.00 .00 .00 9,000.00 0
1,000.00 .00 .00 1,000.00 0
314.00 26.94 242.46 71.54 77
6,500.00 .00 7,197.75 (697.75)13,700.00 111 Budgeted item no longer needed, moving
budget for other Division needs
1,900.00 36.00 451.50 1,448.50 24
18,000.00 352.07 6,382.90 11,617.10 35
15,900.00 421.21 9,812.27 6,087.73 62
26,000.00 1,569.33 16,683.11 9,316.89 64
4,000.00 .00 1,828.77 2,171.23 46
1,400.00 117.28 1,018.88 381.12 73
72,000.00 .00 72,493.00 (493.00)101
.00 .00 .00 .00 +++
2,000.00 1,667.74 3,159.01 (1,159.01)10,000.00 158
$243,929.00 $13,737.54 $180,004.51 $63,924.49 $34,465.00 74%
$243,929.00 $13,737.54 $180,004.51 $63,924.49 74%
$243,929.00 $13,737.54 $180,004.51 $63,924.49 74%
$243,929.00 $13,737.54 $180,004.51 $63,924.49 74%
$2,079,240.00 $134,747.82 $1,578,015.03 $501,224.97 $117,918.00 76%
333,676.00 26,704.52 239,317.58 94,358.42 72
6,000.00 2,081.28 7,335.88 (1,335.88)122
24,802.00 2,051.37 17,503.07 7,298.93 71
52,184.00 3,361.00 23,527.00 28,657.00 45
.00 1,663.72 11,646.04 (11,646.04)+++
40,587.00 1,967.06 16,824.90 23,762.10 41
4,109.00 419.80 2,938.60 1,170.40 72
.00 25.25 176.75 (176.75)+++
3,000.00 .00 .00 3,000.00 0
3,764.00 384.55 2,691.85 1,072.15 72
4,080.00 .00 4,130.00 (50.00)101
15,613.00 .00 5,884.75 9,728.25 38
9,500.00 412.95 7,095.56 2,404.44 75
4,000.00 .00 3,235.54 764.46 81
1,200.00 .00 568.65 631.35 47
2,000.00 .00 .00 2,000.00 0
2,974.00 .00 1,573.32 1,400.68 53
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
71190 Compensation-Custodians
71191 Compensation - Const/Maint Mgr
71200 Compensation-OT
71187 Compensation-Student Workers
74900 Building Maintenance -City
75001 Telecom/ Internet Services
75004 Utilities - Electric
72750 VRS Retiree Health Care Credit
73180 Repair/Maint - Other Contracted
73195 Safety and OSHA Training
72400 VRS Group Life Insurance
72600 Unemployment Compensation
72700 Workers Compensation
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
71131 Compensation-School Nurses
Level 9 - District Wide Totals
Sub-Function 64 - Operation & Maintenance Totals
Function 64 - Operation & Maintenance Totals
Locations 121 - Central Administration Totals
Locations 122 - Central Attend. & Health
76055 Machines, Equipment and Tools <$5,000
76110 Supplies - Operational
Program 420 - Building Services Totals
75005 Utilities - Natural Gas
75009 Utilities - Water and Sewer
75302 Insurance -Property
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
71520 Compensation-Substitutes
72100 FICA
72210 VRS Pension Contribution
75525 Travel - Health Services Staff
73115 Printing Services
73255 Professional Development
73260 Student Assistance Program
73037 Contractual Services - Other
73055 Drug Testing Services/Pledge Program
73085 Maintenance of Records
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
5,400.00 570.57 4,320.67 1,079.33 80
$512,889.00 $39,642.07 $348,770.16 $164,118.84 68%
189,738.00 16,287.81 146,035.61 43,702.39 77
14,515.00 1,051.06 9,517.47 4,997.53 66
29,751.00 2,851.33 22,093.13 7,657.87 74
29,829.00 2,142.42 18,261.42 11,567.58 61
2,486.00 238.22 1,845.82 640.18 74
2,277.00 218.22 1,690.84 586.16 74
$268,596.00 $22,789.06 $199,444.29 $69,151.71 74%
278,182.00 22,517.93 209,663.14 68,518.86 75
21,281.00 1,628.07 15,302.44 5,978.56 72
40,369.00 3,148.52 22,039.64 18,329.36 55
.00 1,007.76 7,054.32 (7,054.32)+++
29,829.00 1,384.72 11,965.20 17,863.80 40
3,373.00 347.24 2,430.68 942.32 72
.00 15.30 107.10 (107.10)+++
3,089.00 318.08 2,226.56 862.44 72
$376,123.00 $30,367.62 $270,789.08 $105,333.92 72%
$1,157,608.00 $92,798.75 $819,003.53 $338,604.47 71%
$1,157,608.00 $92,798.75 $819,003.53 $338,604.47 71%
$1,157,608.00 $92,798.75 $819,003.53 $338,604.47 71%
$1,157,608.00 $92,798.75 $819,003.53 $338,604.47 71%
35,430.00 3,035.63 27,416.42 8,013.58 77
61,284.00 5,286.52 47,578.68 13,705.32 78
.00 .00 2.85 (2.85)+++
4,151.00 .00 .00 4,151.00 0
7,716.00 617.53 5,567.69 2,148.31 72
15,816.00 1,356.97 11,598.91 4,217.09 73
19,886.00 2,265.91 14,267.87 5,618.13 72
1,321.00 113.36 968.96 352.04 73
8,000.00 .00 .00 8,000.00 0
1,210.00 103.85 887.67 322.33 73
2,000.00 27.99 725.58 1,274.42 36
1,500.00 .00 .00 1,500.00 0
$158,314.00 $12,807.76 $109,014.63 $49,299.37 69%
461,518.00 38,463.48 349,208.73 112,309.27 76
38,000.00 6,860.95 60,015.03 (22,015.03)25,000.00 158
28,000.00 6,154.81 18,728.62 9,271.38 67
12,500.00 .00 3,878.02 8,621.98 31
.00 .00 269.01 (269.01)+++
7,000.00 672.53 4,410.21 2,589.79 63
76100 Supplies - Nursing
Program 222 - Health Services Totals
72750 VRS Retiree Health Care Credit
Program 223 - Psych Services Totals
Program 224 - Speech/Audio Services
71185 Compensation- Speech and Vision Teachers
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
Program 223 - Psych Services
71132 Compensation-Psychologists
72100 FICA
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
72100 FICA
72210 VRS Pension Contribution
72220 VRS Hybrid Pension Contribution
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71200 Compensation-OT
71522 Compensation-REWIP Retirees
72100 FICA
Level 9 - District Wide
Program 310 - Transportation Mgmt and Dir
71150 Compensation-Clerical
71173 Compensation-Transportation Supr
71171 Compensation-Bus Drivers-Field Trips
71174 Compensation-Substitute Bus Drivers
71198 Compensation - SOL Summer School
76045 Furniture and Equip <$5,000
Program 310 - Transportation Mgmt and Dir
Program 320 - Vehicle Operation Services
71170 Compensation-Bus Drivers
72700 Workers Compensation
72750 VRS Retiree Health Care Credit
74900 Building Maintenance -City
71199 Compensation - Summer School
71200 Compensation-OT
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
37,295.00 3,635.20 30,391.23 6,903.77 81
19,646.00 952.75 6,669.25 12,976.75 34
.00 600.43 4,048.72 (4,048.72)+++
218,428.00 11,019.18 92,752.94 125,675.06 42
5,274.00 551.43 3,805.21 1,468.79 72
.00 84.51 569.50 (569.50)+++
2,372.00 248.35 1,713.82 658.18 72
2,500.00 (51.50)1,959.25 540.75 78
2,100.00 .00 1,025.00 1,075.00 49
1,500.00 166.32 1,013.12 486.88 68
5,700.00 .00 1,925.12 3,774.88 (3,774.00)34 To move budget to where expenses are
occurring
.00 .00 1,120.00 (1,120.00)1,120.00 +++
22,100.00 .00 16,636.00 5,464.00 75
2,292.00 55.30 5,166.89 (2,874.89)5,000.00 225
110,000.00 4,588.75 66,298.27 43,701.73 60
$976,225.00 $74,002.49 $671,603.94 $304,621.06 $27,346.00 69%
84,179.00 7,700.41 64,079.68 20,099.32 76
7,000.00 693.61 4,298.54 2,701.46 61
6,000.00 614.66 4,999.59 1,000.41 83
2,636.00 120.51 843.57 1,792.43 32
.00 223.07 1,380.73 (1,380.73)+++
44,744.00 3,281.40 27,050.94 17,693.06 60
937.00 121.97 789.59 147.41 84
.00 39.11 247.96 (247.96)+++
421.00 54.93 355.61 65.39 84
93,328.00 8,035.65 53,143.98 40,184.02 57
$239,245.00 $20,885.32 $157,190.19 $82,054.81 66%
.00 491.53 5,960.38 (5,960.38)6,000.00 +++
180,000.00 13,903.29 122,585.37 57,414.63 68
$180,000.00 $14,394.82 $128,545.75 $51,454.25 $6,000.00 71%
331,500.00 .00 38,300.00 293,200.00 12
$331,500.00 $0.00 $38,300.00 $293,200.00 12%
$1,885,284.00 $122,090.39 $1,104,654.51 $780,629.49 59%
$1,885,284.00 $122,090.39 $1,104,654.51 $780,629.49 59%
$1,885,284.00 $122,090.39 $1,104,654.51 $780,629.49 59%
$1,885,284.00 $122,090.39 $1,104,654.51 $780,629.49 $33,346.00 59%
2,403,756.00 .00 2,403,756.00 .00 100
423,666.00 .00 423,666.00 .00 100
105,000.00 .00 104,768.02 231.98 100
14,000.00 .00 .00 14,000.00 0
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
Program 330 - Transportation Monitoring Svcs
71172 Compensation-Bus Aides
71520 Compensation-Substitutes
76110 Supplies - Operational
76125 Fuel and Lubricants
Program 320 - Vehicle Operation Services Totals
73255 Professional Development
73420 Private Carrier Transportation
75304 Insurance - Motor Vehicle
73055 Drug Testing Services/Pledge Program
73070 Employee Physicals
73100 Parents-Sp Ed Transportation Payments
Program 340 - Vehicle Maintenance Services
73180 Repair/Maint - Other Contracted
74915 Vehicle Maintenance- City
72750 VRS Retiree Health Care Credit
73040 Crossing Guard Services
Program 330 - Transportation Monitoring Svcs
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
Capital Lease Obligation Interest
Function 67 - Debt Service & Fund Transfers
Sub-Function 67 - Debt Service & Transfers
Level 9 - District Wide
Program 720 - Intra Agency Fund
79311 Transfer To School Capital Projects Fund
Level 9 - District Wide Totals
Sub-Function 63 - Pupil Transportation Totals
Function 63 - Pupil Transportation Totals
Locations 130 - Transportation Totals
Locations 170 - Non-Departmental
Program 340 - Vehicle Maintenance Services
Program 350 - Bus Regular Purchases
78030 School Buses and Other Vehicles
Program 350 - Bus Regular Purchases Totals
79313 Transfer to School Reserve Fund
79400 Capital Lease Obligation Principal
79410
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Annual MTD YTD Budget Less Adjustment % of Attachment A
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
$2,946,422.00 $0.00 $2,932,190.02 $14,231.98 100%
$2,946,422.00 $0.00 $2,932,190.02 $14,231.98 100%
$2,946,422.00 $0.00 $2,932,190.02 $14,231.98 100%
$2,946,422.00 $0.00 $2,932,190.02 $14,231.98 100%
$2,946,422.00 $0.00 $2,932,190.02 $14,231.98 100%
$46,436,445.00 $3,365,148.75 $33,821,347.42 $12,615,097.58 $421,863.00 73%
46,436,445.00 4,016,055.71 33,128,291.94 13,308,153.06 421,863.00 71%
46,436,445.00 3,365,148.75 33,821,347.42 12,615,097.58 421,863.00 73%
$0.00 $650,906.96 ($693,055.48)($693,055.48)$0.00 +++Grand Total Net Gain (Loss)
Grand Totals
REVENUE TOTALS
EXPENSE TOTALS
EXPENSE TOTALS
Program 720 - Intra Agency Fund Totals
Level 9 - District Wide Totals
Sub-Function 67 - Debt Service & Transfers Totals
Function 67 - Debt Service & Fund Transfers Totals
Locations 170 - Non-Departmental Totals
Run by Mandy Hall on 04/09/2020 14:36:52 PM Page 41 of 41
Annual MTD YTD Budget Less Adjustment % of Attachment B
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
8,387.00 1,524.88 3,812.20 4,574.80 45
$8,387.00 $1,524.88 $3,812.20 $4,574.80 45%
$8,387.00 $1,524.88 $3,812.20 $4,574.80 45%
$8,387.00 $1,524.88 $3,812.20 $4,574.80 45%
$8,387.00 $1,524.88 $3,812.20 $4,574.80 45%
$8,387.00 $1,524.88 $3,812.20 $4,574.80 45%
77,360.00 .00 21,024.42 56,335.58 27
$77,360.00 $0.00 $21,024.42 $56,335.58 27%
$77,360.00 $0.00 $21,024.42 $56,335.58 27%
$77,360.00 $0.00 $21,024.42 $56,335.58 27%
$77,360.00 $0.00 $21,024.42 $56,335.58 27%
$77,360.00 $0.00 $21,024.42 $56,335.58 27%
18,038.00 554.18 20,677.53 (2,639.53)115
3,579.00 .00 5,016.93 (1,437.93)140
$21,617.00 $554.18 $25,694.46 ($4,077.46)119%
$21,617.00 $554.18 $25,694.46 ($4,077.46)119%
$21,617.00 $554.18 $25,694.46 ($4,077.46)119%
$21,617.00 $554.18 $25,694.46 ($4,077.46)119%
$21,617.00 $554.18 $25,694.46 ($4,077.46)119%
38,086.00 .00 11,041.61 27,044.39 29
90,802.00 8,254.72 66,037.76 24,764.24 73
61115 Adult Education
61121 Adult Literacy
Locations 240 - Adult Basic Education Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
Program 000 - General Revenue Totals
Level 9 - District Wide Totals
Sub-Function 00 - Revenues Totals
Function 00 - Revenue Totals
Locations 230 - Preschool Mini Grants Totals
Level 9 - District Wide
Program 000 - General Revenue
62210 IDEA Part B Sec 619 Spec Ed Preschool 84.173
62211 IDEA Part B Sec 619 Spec Ed Preschool Carryover 84.173
Function 00 - Revenue Totals
Locations 220 - Race To GED Grant Totals
Locations 230 - Preschool Mini Grants
Function 00 - Revenue
Sub-Function 00 - Revenues
61345 Race to GED Expansion
Program 000 - General Revenue Totals
Level 9 - District Wide Totals
Sub-Function 00 - Revenues Totals
Locations 220 - Race To GED Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
Program 000 - General Revenue Totals
Level 9 - District Wide Totals
Sub-Function 00 - Revenues Totals
Function 00 - Revenue Totals
Locations 200 - ISAEP Grant Totals
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
61300 ISAEP - GED Prep
Fund Type Special Revenue Funds
Fund 32 - School Grants Fund
REVENUE
Locations 200 - ISAEP Grant
Function 00 - Revenue
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
Fund Category Governmental Funds
Run by Mandy Hall on 04/10/2020 14:40:47 PM Page 1 of 12
Annual MTD YTD Budget Less Adjustment % of Attachment B
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
350,561.00 22,377.14 139,192.04 211,368.96 9,463.00 40 Per DOE Letter dated 1/6/2020
4,000.00 470.97 1,547.47 2,452.53 39
16,500.00 645.90 1,426.36 15,073.64 9
.00 345.00 2,470.00 (2,470.00)+++
$499,949.00 $32,093.73 $221,715.24 $278,233.76 $9,463.00 44%
$499,949.00 $32,093.73 $221,715.24 $278,233.76 44%
$499,949.00 $32,093.73 $221,715.24 $278,233.76 44%
$499,949.00 $32,093.73 $221,715.24 $278,233.76 44%
$499,949.00 $32,093.73 $221,715.24 $278,233.76 44%
535,746.00 67,152.31 253,424.19 282,321.81 47
47,875.00 .00 .00 47,875.00 0
$583,621.00 $67,152.31 $253,424.19 $330,196.81 43%
$583,621.00 $67,152.31 $253,424.19 $330,196.81 43%
$583,621.00 $67,152.31 $253,424.19 $330,196.81 43%
$583,621.00 $67,152.31 $253,424.19 $330,196.81 43%
$583,621.00 $67,152.31 $253,424.19 $330,196.81 43%
102,504.00 5,261.20 66,369.39 36,134.61 65
49,935.00 .00 .00 49,935.00 0
$152,439.00 $5,261.20 $66,369.39 $86,069.61 44%
$152,439.00 $5,261.20 $66,369.39 $86,069.61 44%
$152,439.00 $5,261.20 $66,369.39 $86,069.61 44%
$152,439.00 $5,261.20 $66,369.39 $86,069.61 44%
$152,439.00 $5,261.20 $66,369.39 $86,069.61 44%
14,335.00 .00 2,606.81 11,728.19 13.00 18
.00 645.18 2,394.04 (2,394.04)+++
3,198.00 .00 .00 3,198.00 8.00 0
.00 .00 2,777.37 (2,777.37)+++
$17,533.00 $645.18 $7,778.22 $9,754.78 $21.00 44%Per DOE Letter dated 1/10/2020
$17,533.00 $645.18 $7,778.22 $9,754.78 44%
$17,533.00 $645.18 $7,778.22 $9,754.78 44%
Level 9 - District Wide Totals
Sub-Function 00 - Revenues Totals
62065 Title III A Immigrant Children & Youth 84.365
62066 Title III A Immigrant Children & Youth Carryover 84.365
Program 000 - General Revenue Totals
Level 9 - District Wide
Program 000 - General Revenue
62060 NCLB Title III A LEP 84.365
62061 NCLB Title III A LEP Carryover
Function 00 - Revenue Totals
Locations 270 - ESEA II A Teacher Qual Grant Totals
Locations 280 - ESEA III A Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
62151 Title IIA Impr Teacher Quality Carryover 84.367
Program 000 - General Revenue Totals
Level 9 - District Wide Totals
Sub-Function 00 - Revenues Totals
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
62150 NCLB Title II A Improving Teacher Quality 84.367
Level 9 - District Wide Totals
Sub-Function 00 - Revenues Totals
Function 00 - Revenue Totals
Locations 250 - ESEA Title I Grant Totals
Locations 270 - ESEA II A Teacher Qual Grant
62000 NCLB Title I A 84.010
62001 Title 1A Carryover 84.010
Program 000 - General Revenue Totals
Locations 250 - ESEA Title I Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
Program 000 - General Revenue Totals
Level 9 - District Wide Totals
Sub-Function 00 - Revenues Totals
Function 00 - Revenue Totals
Locations 240 - Adult Basic Education Grant Totals
62305 Corrections Ed & Other Institutionalized Indivs 84.002A
62310 Road to Success in VA Program (RSVP) 93.558
63237 Adult Education Fees
62300 Adult Basic Ed 84.002
Run by Mandy Hall on 04/10/2020 14:40:47 PM Page 2 of 12
Annual MTD YTD Budget Less Adjustment % of Attachment B
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
$17,533.00 $645.18 $7,778.22 $9,754.78 44%
$17,533.00 $645.18 $7,778.22 $9,754.78 44%
759,103.00 63,995.24 248,542.90 510,560.10 31,307.00 33 Per DOE Letter dated 3/18/2020
36,530.00 61,134.37 150,166.93 (113,636.93)411
$795,633.00 $125,129.61 $398,709.83 $396,923.17 $31,307.00 50%
$795,633.00 $125,129.61 $398,709.83 $396,923.17 50%
$795,633.00 $125,129.61 $398,709.83 $396,923.17 50%
$795,633.00 $125,129.61 $398,709.83 $396,923.17 50%
$795,633.00 $125,129.61 $398,709.83 $396,923.17 50%
58,027.00 .00 .00 58,027.00 890.00 0 Per DOE Letter dated 4/1/2020
$58,027.00 $0.00 $0.00 $58,027.00 $890.00 0%
$58,027.00 $0.00 $0.00 $58,027.00 0%
$58,027.00 $0.00 $0.00 $58,027.00 0%
$58,027.00 $0.00 $0.00 $58,027.00 0%
$58,027.00 $0.00 $0.00 $58,027.00 0%
147,108.00 26,404.14 66,010.35 81,097.65 45
$147,108.00 $26,404.14 $66,010.35 $81,097.65 45%
$147,108.00 $26,404.14 $66,010.35 $81,097.65 45%
$147,108.00 $26,404.14 $66,010.35 $81,097.65 45%
$147,108.00 $26,404.14 $66,010.35 $81,097.65 45%
$147,108.00 $26,404.14 $66,010.35 $81,097.65 45%
39,754.00 861.20 14,277.10 25,476.90 36
1,763.00 .00 .00 1,763.00 0
$41,517.00 $861.20 $14,277.10 $27,239.90 34%
$41,517.00 $861.20 $14,277.10 $27,239.90 34%Level 9 - District Wide Totals
62350 Health Profession Opportunity Grant 93.093
62351 Health Profession Opportunity Grant Carryover 93.093
Program 000 - General Revenue Totals
Locations 410 - Health Profession Opportunity
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
Program 000 - General Revenue Totals
Level 9 - District Wide Totals
Sub-Function 00 - Revenues Totals
Function 00 - Revenue Totals
Locations 400 - VA Preschool Initiative Grants Totals
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
61615 Virginia Preschool Initiative Grant 240281
Level 9 - District Wide Totals
Sub-Function 00 - Revenues Totals
Function 00 - Revenue Totals
Locations 310 - Perkins Vocational Ed Grant Totals
Locations 400 - VA Preschool Initiative Grants
Level 9 - District Wide
Program 000 - General Revenue
62270 Perkins Voc Ed 84.048
Program 000 - General Revenue Totals
Function 00 - Revenue Totals
Locations 300 - Flow Thru Title VI B Grant Totals
Locations 310 - Perkins Vocational Ed Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
62121 Flow Thru Title VIB Carryover 84.027
Program 000 - General Revenue Totals
Level 9 - District Wide Totals
Sub-Function 00 - Revenues Totals
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
62120 Flow Thru Title VI B 84.027
Function 00 - Revenue Totals
Locations 280 - ESEA III A Grant Totals
Locations 300 - Flow Thru Title VI B Grant
Run by Mandy Hall on 04/10/2020 14:40:47 PM Page 3 of 12
Annual MTD YTD Budget Less Adjustment % of Attachment B
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
$41,517.00 $861.20 $14,277.10 $27,239.90 34%
$41,517.00 $861.20 $14,277.10 $27,239.90 34%
$41,517.00 $861.20 $14,277.10 $27,239.90 34%
28,660.00 .00 31,402.95 (2,742.95)689.00 110 Per DOE Letter dated 12/20/2019
2,055.00 .00 .00 2,055.00 0
$30,715.00 $0.00 $31,402.95 ($687.95)$689.00 102%
$30,715.00 $0.00 $31,402.95 ($687.95)102%
$30,715.00 $0.00 $31,402.95 ($687.95)102%
$30,715.00 $0.00 $31,402.95 ($687.95)102%
$30,715.00 $0.00 $31,402.95 ($687.95)102%
32,611.00 .00 18,949.11 13,661.89 58
815.00 .00 .00 815.00 0
$33,426.00 $0.00 $18,949.11 $14,476.89 57%
$33,426.00 $0.00 $18,949.11 $14,476.89 57%
$33,426.00 $0.00 $18,949.11 $14,476.89 57%
$33,426.00 $0.00 $18,949.11 $14,476.89 57%
$33,426.00 $0.00 $18,949.11 $14,476.89 57%
50,000.00 .00 33,333.34 16,666.66 67
$50,000.00 $0.00 $33,333.34 $16,666.66 67%
$50,000.00 $0.00 $33,333.34 $16,666.66 67%
$50,000.00 $0.00 $33,333.34 $16,666.66 67%
$50,000.00 $0.00 $33,333.34 $16,666.66 67%
$50,000.00 $0.00 $33,333.34 $16,666.66 67%
$2,517,332.00 $259,626.43 $1,162,500.80 $1,354,831.20 $42,370.00 46%
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 120 - Special Education
Function 00 - Revenue Totals
Locations 460 - Year Round School Totals
REVENUE TOTALS
EXPENSE
Locations 200 - ISAEP Grant
61401 Year Round School Planning Grants
Program 000 - General Revenue Totals
Level 9 - District Wide Totals
Sub-Function 00 - Revenues Totals
Locations 460 - Year Round School
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
Program 000 - General Revenue Totals
Level 9 - District Wide Totals
Sub-Function 00 - Revenues Totals
Function 00 - Revenue Totals
Locations 440 - Student Supp & Acad Achievement Totals
Level 9 - District Wide
Program 000 - General Revenue
62250 Title IV A Student Support & Acad Enrichment 84.424
62251 Title IV A Student Support & Acad Enrichment Carryover
Function 00 - Revenue Totals
Locations 420 - PBIS of the VTSS Totals
Locations 440 - Student Supp & Acad Achievement
Function 00 - Revenue
Sub-Function 00 - Revenues
61621 PBIS of the VTSS Carryover 240427
Program 000 - General Revenue Totals
Level 9 - District Wide Totals
Sub-Function 00 - Revenues Totals
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
61620 PBIS of the VTSS 240427
Sub-Function 00 - Revenues Totals
Function 00 - Revenue Totals
Locations 410 - Health Profession Opportunity Totals
Locations 420 - PBIS of the VTSS
Run by Mandy Hall on 04/10/2020 14:40:47 PM Page 4 of 12
Annual MTD YTD Budget Less Adjustment % of Attachment B
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
7,301.00 1,786.00 8,284.00 (983.00)113
558.00 136.62 633.72 (75.72)114
528.00 .00 245.78 282.22 47
$8,387.00 $1,922.62 $9,163.50 ($776.50)109%
$8,387.00 $1,922.62 $9,163.50 ($776.50)109%
$8,387.00 $1,922.62 $9,163.50 ($776.50)109%
$8,387.00 $1,922.62 $9,163.50 ($776.50)109%
$8,387.00 $1,922.62 $9,163.50 ($776.50)109%
49,282.00 1,625.00 21,246.25 28,035.75 43
5,145.00 1,757.00 13,288.00 (8,143.00)258
4,164.00 258.72 2,412.23 1,751.77 58
14,570.00 24.52 24.52 14,545.48 0
4,199.00 156.97 4,356.97 (157.97)104
$77,360.00 $3,822.21 $41,327.97 $36,032.03 53%
$77,360.00 $3,822.21 $41,327.97 $36,032.03 53%
$77,360.00 $3,822.21 $41,327.97 $36,032.03 53%
$77,360.00 $3,822.21 $41,327.97 $36,032.03 53%
$77,360.00 $3,822.21 $41,327.97 $36,032.03 53%
.00 .00 1,796.20 (1,796.20)+++
10,485.00 1,214.26 14,493.77 (4,008.77)138
1,032.00 92.89 1,246.18 (214.18)121
.00 .00 813.78 (813.78)+++
.00 .00 104.82 (104.82)+++
.00 .00 67.98 (67.98)+++
.00 .00 16.48 (16.48)+++
.00 .00 62.28 (62.28)+++
10,100.00 .00 8,979.18 1,120.82 89
$21,617.00 $1,307.15 $27,580.67 ($5,963.67)128%
$21,617.00 $1,307.15 $27,580.67 ($5,963.67)128%
$21,617.00 $1,307.15 $27,580.67 ($5,963.67)128%
$21,617.00 $1,307.15 $27,580.67 ($5,963.67)128%
$21,617.00 $1,307.15 $27,580.67 ($5,963.67)128%
Function 61 - Instruction Totals
Locations 230 - Preschool Mini Grants Totals
Locations 240 - Adult Basic Education Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
76435 Supplies - Instructional
Program 180 - Pre-K Non- Sp Ed Totals
Level 8 - Pre-K Totals
Sub-Function 10 - Classroom Instruction 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
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
71120 Compensation-Instructional Salaries
71151 Compensation-Instructional Asst
Function 61 - Instruction Totals
Locations 220 - Race To GED Grant Totals
Locations 230 - Preschool Mini Grants
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
76435 Supplies - Instructional
Program 110 - Regular Instruction Totals
Level 7 - Adult Totals
Sub-Function 10 - Classroom Instruction Totals
71150 Compensation-Clerical
72100 FICA
73037 Contractual Services - Other
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 7 - Adult
Program 110 - Regular Instruction
71120 Compensation-Instructional Salaries
Level 3 - Secondary Totals
Sub-Function 10 - Classroom Instruction Totals
Function 61 - Instruction Totals
Locations 200 - ISAEP Grant Totals
Locations 220 - Race To GED Grant
72100 FICA
76435 Supplies - Instructional
Program 120 - Special Education Totals
71120 Compensation-Instructional Salaries
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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 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
244,380.00 10,087.00 137,121.50 107,258.50 8,739.00 56
.00 .00 3,353.00 (3,353.00)724.00 +++
18,695.00 771.67 10,716.40 7,978.60 57
51,506.00 (3,124.48)26,882.13 24,623.87 52
600.00 32.38 289.21 310.79 48
1,000.00 .00 52.25 947.75 5
34,380.00 .00 9,652.33 24,727.67 28
$350,561.00 $7,766.57 $188,066.82 $162,494.18 $9,463.00 54%
12,000.00 1,850.00 6,381.25 5,618.75 53
16,460.00 4,444.00 11,956.00 4,504.00 73
2,178.00 481.49 1,402.79 775.21 64
1,820.00 6,475.48 7,223.00 (5,403.00)397
5,628.00 254.15 1,355.12 4,272.88 24
$38,086.00 $13,505.12 $28,318.16 $9,767.84 74%
56,798.00 4,983.05 41,847.45 14,950.55 74
5,880.00 600.00 3,345.00 2,535.00 57
5,024.00 422.96 3,651.18 1,372.82 73
18,134.00 .00 .00 18,134.00 0
.00 781.35 7,032.09 (7,032.09)+++
.00 585.64 5,054.64 (5,054.64)+++
.00 65.28 587.52 (587.52)+++
.00 11.86 106.84 (106.84)+++
.00 59.80 538.20 (538.20)+++
2,500.00 .00 1,357.69 1,142.31 54
2,000.00 .00 1,446.68 553.32 72
466.00 .00 206.88 259.12 44
$90,802.00 $7,509.94 $65,174.17 $25,627.83 72%
3,275.00 100.00 1,812.50 1,462.50 55
251.00 7.65 138.65 112.35 55
44.00 .00 .00 44.00 0
310.00 (72.83)5.71 304.29 2
120.00 .00 120.00 .00 100
$4,000.00 $34.82 $2,076.86 $1,923.14 52%
13,500.00 1,000.00 2,325.00 11,175.00 17
1,033.00 76.50 177.86 855.14 17
467.00 .00 .00 467.00 0
1,500.00 .00 .00 1,500.00 0
$16,500.00 $1,076.50 $2,502.86 $13,997.14 15%
$499,949.00 $29,892.95 $286,138.87 $213,810.13 57%
Program 174 - Adult RSVP Totals
Level 7 - Adult Totals
72100 FICA
73037 Contractual Services - Other
76435 Supplies - Instructional
76435 Supplies - Instructional
Program 173 - Adult C&I Totals
Program 174 - Adult RSVP
71120 Compensation-Instructional Salaries
72100 FICA
73037 Contractual Services - Other
75530 Travel - Other
76435 Supplies - Instructional
Program 172 - Adult Leadership Totals
Program 173 - Adult C&I
71120 Compensation-Instructional Salaries
72750 VRS Retiree Health Care Credit
73037 Contractual Services - Other
75530 Travel - Other
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 171 - Adult GAE Totals
Program 172 - Adult Leadership
71110 Compensation-Administrative
71150 Compensation-Clerical
72100 FICA
73037 Contractual Services - Other
76435 Supplies - Instructional
Program 171 - Adult GAE
71120 Compensation-Instructional Salaries
71150 Compensation-Clerical
75530 Travel - Other
76435 Supplies - Instructional
Program 170 - Adult Totals
72100 FICA
73037 Contractual Services - Other
75202 Telephone Services
Level 7 - Adult
Program 170 - Adult
71120 Compensation-Instructional Salaries
71150 Compensation-Clerical
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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 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
$499,949.00 $29,892.95 $286,138.87 $213,810.13 57%
$499,949.00 $29,892.95 $286,138.87 $213,810.13 57%
$499,949.00 $29,892.95 $286,138.87 $213,810.13 57%
195,285.00 16,141.67 112,991.69 82,293.31 58
114,053.00 5,626.59 31,958.70 82,094.30 28
23,664.00 1,570.94 10,333.08 13,330.92 44
48,504.00 3,728.37 25,021.51 23,482.49 52
.00 421.42 2,154.82 (2,154.82)+++
54,500.00 2,534.36 12,866.56 41,633.44 24
4,052.00 346.71 2,270.52 1,781.48 56
91.00 6.40 26.32 64.68 29
3,712.00 317.58 2,079.82 1,632.18 56
64,807.00 1,599.40 41,874.14 22,932.86 65
6,000.00 .00 .00 6,000.00 0
2,400.00 .00 .00 2,400.00 0
62,553.00 77.20 41,826.67 20,726.33 67
$579,621.00 $32,370.64 $283,403.83 $296,217.17 49%
$579,621.00 $32,370.64 $283,403.83 $296,217.17 49%
.00 .00 2,830.00 (2,830.00)+++
$0.00 $0.00 $2,830.00 ($2,830.00)+++
$0.00 $0.00 $2,830.00 ($2,830.00)+++
$579,621.00 $32,370.64 $286,233.83 $293,387.17 49%
$579,621.00 $32,370.64 $286,233.83 $293,387.17 49%
3,716.00 .00 .00 3,716.00 0
284.00 .00 .00 284.00 0
$4,000.00 $0.00 $0.00 $4,000.00 0%
$4,000.00 $0.00 $0.00 $4,000.00 0%
$4,000.00 $0.00 $0.00 $4,000.00 0%
$4,000.00 $0.00 $0.00 $4,000.00 0%
$583,621.00 $32,370.64 $286,233.83 $297,387.17 49%
Locations 270 - ESEA II A Teacher Qual Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 320 - Vehicle Operation Services Totals
Level 9 - District Wide Totals
Sub-Function 63 - Pupil Transportation Totals
Function 63 - Pupil Transportation Totals
Locations 250 - ESEA Title I Grant Totals
Program 320 - Vehicle Operation Services
71170 Compensation-Bus Drivers
72100 FICA
Sub-Function 10 - Classroom Instruction Totals
Function 61 - Instruction Totals
Function 63 - Pupil Transportation
Sub-Function 63 - Pupil Transportation
Level 9 - District Wide
Program 110 - Regular Instruction
73037 Contractual Services - Other
Program 110 - Regular Instruction Totals
Level 3 - Secondary Totals
76435 Supplies - Instructional
Program 110 - Regular Instruction Totals
Level 2 - Elementary Totals
Level 3 - Secondary
73037 Contractual Services - Other
73255 Professional Development
75530 Travel - Other
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
71120 Compensation-Instructional Salaries
71151 Compensation-Instructional Asst
72100 FICA
Locations 250 - ESEA Title I Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
Sub-Function 10 - Classroom Instruction Totals
Function 61 - Instruction Totals
Locations 240 - Adult Basic Education Grant Totals
Run by Mandy Hall on 04/10/2020 14:40:47 PM Page 7 of 12
Annual MTD YTD Budget Less Adjustment % of Attachment B
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
6,400.00 480.00 3,360.00 3,040.00 53
480.00 36.72 257.04 222.96 54
34,741.00 3,711.00 31,831.97 2,909.03 92
11,225.00 229.64 5,399.28 5,825.72 48
1,821.00 .00 439.80 1,381.20 24
$54,667.00 $4,457.36 $41,288.09 $13,378.91 76%
$54,667.00 $4,457.36 $41,288.09 $13,378.91 76%
.00 160.00 1,120.00 (1,120.00)+++
.00 12.24 85.68 (85.68)+++
34,740.00 105.68 16,045.85 18,694.15 46
11,329.00 31.18 4,516.86 6,812.14 40
1,984.00 .00 650.27 1,333.73 33
$48,053.00 $309.10 $22,418.66 $25,634.34 47%
$48,053.00 $309.10 $22,418.66 $25,634.34 47%
1,600.00 160.00 1,120.00 480.00 70
120.00 12.24 85.68 34.32 71
34,740.00 815.68 13,186.98 21,553.02 38
11,007.00 31.18 2,858.32 8,148.68 26
2,252.00 .00 309.11 1,942.89 14
$49,719.00 $1,019.10 $17,560.09 $32,158.91 35%
$49,719.00 $1,019.10 $17,560.09 $32,158.91 35%
$152,439.00 $5,785.56 $81,266.84 $71,172.16 53%
$152,439.00 $5,785.56 $81,266.84 $71,172.16 53%
$152,439.00 $5,785.56 $81,266.84 $71,172.16 53%
13,315.00 1,292.47 7,731.60 5,583.40 13.00 58
1,020.00 98.88 591.46 428.54 58
$14,335.00 $1,391.35 $8,323.06 $6,011.94 $13.00 58%
2,975.00 .00 2,580.00 395.00 8.00 87
223.00 .00 197.37 25.63 89
$3,198.00 $0.00 $2,777.37 $420.63 $8.00 87%
$17,533.00 $1,391.35 $11,100.43 $6,432.57 63%
$17,533.00 $1,391.35 $11,100.43 $6,432.57 63%
$17,533.00 $1,391.35 $11,100.43 $6,432.57 63%
$17,533.00 $1,391.35 $11,100.43 $6,432.57 $21.00 63%
Program 129 - Immigrant Children & Youth
Level 2 - Elementary Totals
Sub-Function 10 - Classroom Instruction Totals
Function 61 - Instruction Totals
Locations 280 - ESEA III A Grant Totals
Program 129 - Immigrant Children & Youth
71120 Compensation-Instructional Salaries
72100 FICA
71120 Compensation-Instructional Salaries
72100 FICA
Program 110 - Regular Instruction Totals
Locations 280 - ESEA III A Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
Program 110 - Regular Instruction Totals
Level 4 - Middle Totals
Sub-Function 10 - Classroom Instruction Totals
Function 61 - Instruction Totals
Locations 270 - ESEA II A Teacher Qual Grant Totals
73225 Professional Development - Conferences
75530 Travel - Other
76115 Supplies - Training
Program 110 - Regular Instruction
71120 Compensation-Instructional Salaries
72100 FICA
76115 Supplies - Training
Program 110 - Regular Instruction Totals
Level 3 - Secondary Totals
Level 4 - Middle
72100 FICA
73225 Professional Development - Conferences
75530 Travel - Other
Level 2 - Elementary Totals
Level 3 - Secondary
Program 110 - Regular Instruction
71120 Compensation-Instructional Salaries
75530 Travel - Other
76115 Supplies - Training
Program 110 - Regular Instruction Totals
71120 Compensation-Instructional Salaries
72100 FICA
73225 Professional Development - Conferences
Program 110 - Regular Instruction
Run by Mandy Hall on 04/10/2020 14:40:47 PM Page 8 of 12
Annual MTD YTD Budget Less Adjustment % of Attachment B
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
6,400.00 380.00 10,099.46 (3,699.46)158
223,692.00 17,656.62 126,481.25 97,210.75 57
17,602.00 1,257.17 9,501.83 8,100.17 54
28,472.00 840.59 5,884.13 22,587.87 21
.00 1,918.35 12,092.48 (12,092.48)+++
75,530.00 3,834.48 25,029.62 50,500.38 33
2,681.00 241.47 1,614.99 1,066.01 60
.00 28.50 175.13 (175.13)+++
2,110.00 214.52 1,399.37 710.63 66
8,044.00 .00 6,855.45 1,188.55 85
5,382.00 .00 .00 5,382.00 0
.00 .00 540.22 (540.22)+++
12,669.00 .00 5,053.27 7,615.73 40
$382,582.00 $26,371.70 $204,727.20 $177,854.80 54%
$382,582.00 $26,371.70 $204,727.20 $177,854.80 54%
6,400.00 5,725.19 26,863.05 (20,463.05)31,307.00 420
56,837.00 4,035.59 29,397.04 27,439.96 52
4,838.00 746.67 4,303.84 534.16 89
8,036.00 549.65 3,847.55 4,188.45 48
.00 233.92 1,637.44 (1,637.44)+++
8,279.00 .00 .00 8,279.00 0
671.00 65.46 458.22 212.78 68
.00 3.55 24.85 (24.85)+++
615.00 59.96 419.72 195.28 68
5,745.00 .00 5,586.22 158.78 97
3,500.00 .00 43.78 3,456.22 1
$94,921.00 $11,419.99 $72,581.71 $22,339.29 $31,307.00 76%
$94,921.00 $11,419.99 $72,581.71 $22,339.29 76%
156,458.00 13,247.49 92,367.06 64,090.94 59
59,849.00 4,374.50 32,016.18 27,832.82 53
16,547.00 1,238.82 8,776.95 7,770.05 53
31,935.00 2,220.66 15,544.62 16,390.38 49
.00 944.94 6,614.50 (6,614.50)+++
39,435.00 3,215.26 21,344.58 18,090.42 54
2,668.00 264.47 1,851.29 816.71 69
.00 14.34 100.38 (100.38)+++72510 Hybrid Disability Insurance
72220 VRS Hybrid Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
71151 Compensation-Instructional Asst
72100 FICA
72210 VRS Pension Contribution
Program 120 - Special Education Totals
Level 3 - Secondary Totals
Level 4 - Middle
Program 120 - Special Education
71120 Compensation-Instructional Salaries
72750 VRS Retiree Health Care Credit
73037 Contractual Services - Other
76435 Supplies - Instructional
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 120 - Special Education
71120 Compensation-Instructional Salaries
71151 Compensation-Instructional Asst
76435 Supplies - Instructional
Program 120 - Special Education Totals
Level 2 - Elementary Totals
Level 3 - Secondary
73037 Contractual Services - Other
73305 Set Aside Funds
76045 Furniture and Equip <$5,000
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
71120 Compensation-Instructional Salaries
71151 Compensation-Instructional Asst
72100 FICA
Locations 300 - Flow Thru Title VI B Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 120 - Special Education
Run by Mandy Hall on 04/10/2020 14:40:47 PM Page 9 of 12
Annual MTD YTD Budget Less Adjustment % of Attachment B
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
2,444.00 242.27 1,695.89 748.11 69
5,294.00 .00 5,385.93 (91.93)102
3,500.00 .00 1,207.23 2,292.77 34
$318,130.00 $25,762.75 $186,904.61 $131,225.39 59%
$318,130.00 $25,762.75 $186,904.61 $131,225.39 59%
$795,633.00 $63,554.44 $464,213.52 $331,419.48 58%
$795,633.00 $63,554.44 $464,213.52 $331,419.48 58%
$795,633.00 $63,554.44 $464,213.52 $331,419.48 58%
6,000.00 .00 6,000.00 .00 100
1,553.00 .00 565.66 987.34 36
11,325.00 .00 10,703.36 621.64 890.00 95
21,987.00 .00 22,620.94 (633.94)103
$40,865.00 $0.00 $39,889.96 $975.04 $890.00 98%
$40,865.00 $0.00 $39,889.96 $975.04 98%
5,836.00 .00 924.00 4,912.00 16
11,326.00 .00 9,273.46 2,052.54 82
$17,162.00 $0.00 $10,197.46 $6,964.54 59%
$17,162.00 $0.00 $10,197.46 $6,964.54 59%
$58,027.00 $0.00 $50,087.42 $7,939.58 86%
$58,027.00 $0.00 $50,087.42 $7,939.58 86%
$58,027.00 $0.00 $50,087.42 $7,939.58 86%
105,948.00 8,828.84 61,801.88 44,146.12 58
8,105.00 665.66 4,675.73 3,429.27 58
16,613.00 1,661.23 11,628.61 4,984.39 70
13,783.00 508.30 3,434.26 10,348.74 25
1,388.00 138.79 971.53 416.47 70
1,271.00 127.13 889.91 381.09 70
.00 .00 46.75 (46.75)+++
$147,108.00 $11,929.95 $83,448.67 $63,659.33 57%
$147,108.00 $11,929.95 $83,448.67 $63,659.33 57%
$147,108.00 $11,929.95 $83,448.67 $63,659.33 57%
$147,108.00 $11,929.95 $83,448.67 $63,659.33 57%
$147,108.00 $11,929.95 $83,448.67 $63,659.33 57%
Level 8 - Pre-K Totals
Sub-Function 10 - Classroom Instruction Totals
Function 61 - Instruction Totals
Locations 400 - VA Preschool Initiative Grants Totals
72750 VRS Retiree Health Care Credit
76435 Supplies - Instructional
Program 180 - Pre-K Non- Sp Ed Totals
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
71120 Compensation-Instructional Salaries
72100 FICA
Function 61 - Instruction Totals
Locations 310 - Perkins Vocational Ed Grant Totals
Locations 400 - VA Preschool Initiative Grants
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
76435 Supplies - Instructional
Program 130 - Vocational Totals
Level 4 - Middle Totals
Sub-Function 10 - Classroom Instruction Totals
Level 3 - Secondary Totals
Level 4 - Middle
Program 130 - Vocational
73037 Contractual Services - Other
73037 Contractual Services - Other
76435 Supplies - Instructional
Program 130 - Vocational Totals
Level 3 - Secondary
Program 130 - Vocational
71120 Compensation-Instructional Salaries
72100 FICA
Function 61 - Instruction Totals
Locations 300 - Flow Thru Title VI B Grant Totals
Locations 310 - Perkins Vocational Ed Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
76435 Supplies - Instructional
Program 120 - Special Education Totals
Level 4 - Middle Totals
Sub-Function 10 - Classroom Instruction Totals
72750 VRS Retiree Health Care Credit
73037 Contractual Services - Other
Run by Mandy Hall on 04/10/2020 14:40:47 PM Page 10 of 12
Annual MTD YTD Budget Less Adjustment % of Attachment B
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
37,638.00 2,000.00 15,262.50 22,375.50 41
2,879.00 153.01 1,167.61 1,711.39 41
600.00 .00 .00 600.00 0
400.00 .00 .00 400.00 0
$41,517.00 $2,153.01 $16,430.11 $25,086.89 40%
$41,517.00 $2,153.01 $16,430.11 $25,086.89 40%
$41,517.00 $2,153.01 $16,430.11 $25,086.89 40%
$41,517.00 $2,153.01 $16,430.11 $25,086.89 40%
$41,517.00 $2,153.01 $16,430.11 $25,086.89 40%
12,030.00 .00 456.62 11,573.38 4
920.00 .00 34.92 885.08 4
$12,950.00 $0.00 $491.54 $12,458.46 4%
$12,950.00 $0.00 $491.54 $12,458.46 4%
1,909.00 210.00 575.16 1,333.84 30
146.00 16.07 44.02 101.98 30
.00 .00 2,041.20 (2,041.20)+++
9,040.00 .00 986.63 8,053.37 689.00 11
6,670.00 2,851.66 4,849.03 1,820.97 73
.00 .00 203.25 (203.25)+++
$17,765.00 $3,077.73 $8,699.29 $9,065.71 $689.00 49%
$17,765.00 $3,077.73 $8,699.29 $9,065.71 49%
$30,715.00 $3,077.73 $9,190.83 $21,524.17 30%
$30,715.00 $3,077.73 $9,190.83 $21,524.17 30%
$30,715.00 $3,077.73 $9,190.83 $21,524.17 30%
4,239.00 .00 920.00 3,319.00 22
24,700.00 .00 20,287.56 4,412.44 82
$28,939.00 $0.00 $21,207.56 $7,731.44 73%
$28,939.00 $0.00 $21,207.56 $7,731.44 73%
76435 Supplies - Instructional
Program 110 - Regular Instruction Totals
Level 2 - Elementary Totals
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
73037 Contractual Services - Other
Level 4 - Middle Totals
Sub-Function 10 - Classroom Instruction Totals
Function 61 - Instruction Totals
Locations 420 - PBIS of the VTSS Totals
Locations 440 - Student Supp & Acad Achievement
76435 Supplies - Instructional
76901 Non-Comp Exp - Grant Prior Year Carryover
Program 110 - Regular Instruction Totals
72100 FICA
73205 Software Licensing Fees
75530 Travel - Other
Level 2 - Elementary Totals
Level 4 - Middle
Program 110 - Regular Instruction
71120 Compensation-Instructional Salaries
71120 Compensation-Instructional Salaries
72100 FICA
Program 110 - Regular Instruction Totals
Locations 420 - PBIS of the VTSS
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
Program 170 - Adult Totals
Level 7 - Adult Totals
Sub-Function 10 - Classroom Instruction Totals
Function 61 - Instruction Totals
Locations 410 - Health Profession Opportunity Totals
72100 FICA
75530 Travel - Other
76435 Supplies - Instructional
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 7 - Adult
Program 170 - Adult
71120 Compensation-Instructional Salaries
Locations 410 - Health Profession Opportunity
Run by Mandy Hall on 04/10/2020 14:40:47 PM Page 11 of 12
Annual MTD YTD Budget Less Adjustment % of Attachment B
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
.00 .00 1,700.00 (1,700.00)+++
$0.00 $0.00 $1,700.00 ($1,700.00)+++
4,168.00 428.38 2,882.88 1,285.12 69
319.00 32.77 220.53 98.47 69
$4,487.00 $461.15 $3,103.41 $1,383.59 69%
$4,487.00 $461.15 $4,803.41 ($316.41)107%
$33,426.00 $461.15 $26,010.97 $7,415.03 78%
$33,426.00 $461.15 $26,010.97 $7,415.03 78%
$33,426.00 $461.15 $26,010.97 $7,415.03 78%
22,000.00 .00 .00 22,000.00 0
.00 1,480.21 3,619.93 (3,619.93)+++
.00 113.23 276.91 (276.91)+++
20,000.00 .00 8,000.00 12,000.00 40
5,000.00 .00 .00 5,000.00 0
3,000.00 297.36 557.31 2,442.69 19
$50,000.00 $1,890.80 $12,454.15 $37,545.85 25%
$50,000.00 $1,890.80 $12,454.15 $37,545.85 25%
$50,000.00 $1,890.80 $12,454.15 $37,545.85 25%
$50,000.00 $1,890.80 $12,454.15 $37,545.85 25%
$50,000.00 $1,890.80 $12,454.15 $37,545.85 25%
$2,517,332.00 $159,559.56 $1,404,647.78 $1,112,684.22 $42,370.00 56%
2,517,332.00 259,626.43 1,162,500.80 1,354,831.20 42,370.00 46%
2,517,332.00 159,559.56 1,404,647.78 1,112,684.22 42,370.00 56%
$0.00 $100,066.87 ($242,146.98)($242,146.98)$0.00 +++
Grand Totals
REVENUE TOTALS
EXPENSE TOTALS
Grand Total Net Gain (Loss)
Level 6 - Summer Totals
Sub-Function 10 - Classroom Instruction Totals
Function 61 - Instruction Totals
Locations 460 - Year Round School Totals
EXPENSE TOTALS
75530 Travel - Other
76435 Supplies - Instructional
Program 160 - Summer Totals
71520 Compensation-Substitutes
72100 FICA
73037 Contractual Services - Other
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 6 - Summer
Program 160 - Summer
71120 Compensation-Instructional Salaries
Level 4 - Middle Totals
Sub-Function 10 - Classroom Instruction Totals
Function 61 - Instruction Totals
Locations 440 - Student Supp & Acad Achievement Totals
Locations 460 - Year Round School
71620 Compensation-Extracurricular Supplements
72100 FICA
Program 150 - Other Totals
Program 110 - Regular Instruction
73037 Contractual Services - Other
Program 110 - Regular Instruction Totals
Program 150 - Other
Level 4 - Middle
Run by Mandy Hall on 04/10/2020 14:40:47 PM Page 12 of 12
Annual MTD YTD Budget Less Adjustment % of Attachment C
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
4,553.00 .00 4,241.09 311.91 853.00 93 Per Letter from VDOE dated 1/10/2020
2,508.00 .00 771.57 1,736.43 1,424.00 31 Per Letter from VDOE dated 1/16/2020
325,348.00 .00 102,743.47 222,604.53 32
.00 .00 30,721.45 (30,721.45)+++
17,137.00 635.50 7,023.85 10,113.15 41
160,419.00 6,040.00 88,479.14 71,939.86 55
.00 7,764.25 102,898.45 (102,898.45)99,489.60 +++
.00 296.70 3,673.30 (3,673.30)11,054.40 +++
110,544.00 .00 .00 110,544.00 (110,544.00)0 Reallocate budget to new account
300.00 269.76 438.95 (138.95)146
4,500.00 .00 .00 4,500.00 0
500.00 103.20 1,281.27 (781.27)256
$625,809.00 $15,109.41 $342,272.54 $283,536.46 $2,277.00 55%
$625,809.00 $15,109.41 $342,272.54 $283,536.46 55%
$625,809.00 $15,109.41 $342,272.54 $283,536.46 55%
$625,809.00 $15,109.41 $342,272.54 $283,536.46 55%
$625,809.00 $15,109.41 $342,272.54 $283,536.46 55%
4,553.00 .00 4,770.51 (217.51)105
2,508.00 .00 985.92 1,522.08 1,424.00 39 Per Letter from VDOE dated 1/16/2020
238,044.00 .00 124,488.64 113,555.36 52
.00 .00 23,806.84 (23,806.84)+++
18,000.00 .00 21,375.33 (3,375.33)119
12,602.00 251.55 3,017.75 9,584.25 24
117,966.00 5,555.80 75,498.80 42,467.20 64
.00 3,890.10 48,260.62 (48,260.62)73,161.00 +++
.00 224.00 3,995.70 (3,995.70)8,129.00 +++
81,290.00 .00 .00 81,290.00 (81,290.00)0 Reallocate budget to new account
300.00 269.75 438.94 (138.94)146
500.00 103.20 1,281.27 (781.27)256
$475,763.00 $10,294.40 $307,920.32 $167,842.68 $1,424.00 65%
$475,763.00 $10,294.40 $307,920.32 $167,842.68 65%
$475,763.00 $10,294.40 $307,920.32 $167,842.68 65%
$475,763.00 $10,294.40 $307,920.32 $167,842.68 65%
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
Function 65 - Food Services Totals
63040 Rebate Income
63801 Interest Income
Program 510 - School Food Services Totals
63036 Sale - A La Carte
63037 Sale - Adult
63038 Sale - A La Carte & Adult
62397 Summer Food Service Program 10.559
63030 Sale of Breakfasts
63035 Sale of Lunches
61351 State School Breakfast Incentive Grant
62360 Natl School Lunch Program 10.555
62390 School Breakfast Program 10.553
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
61118 State School Lunch Program
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
63045 Catering/Special Events
63801 Interest Income
Program 510 - School Food Services Totals
63037 Sale - Adult
63038 Sale - A La Carte & Adult
63040 Rebate Income
63030 Sale of Breakfasts
63035 Sale of Lunches
63036 Sale - A La Carte
61351 State School Breakfast Incentive Grant
62360 Natl School Lunch Program 10.555
62390 School Breakfast Program 10.553
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
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
Fund Category Governmental Funds
Run by Mandy Hall on 04/10/2020 15:44:23 PM Page 1 of 7
Annual MTD YTD Budget Less Adjustment % of Attachment C
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
$475,763.00 $10,294.40 $307,920.32 $167,842.68 65%
2,349.00 .00 2,701.37 (352.37)115
1,252.00 .00 857.31 394.69 711.00 68 Per Letter from VDOE dated 1/16/2020
.00 .00 849.15 (849.15)+++
106,331.00 .00 72,226.90 34,104.10 68
.00 .00 29,772.27 (29,772.27)+++
5,645.00 319.90 4,781.10 863.90 85
52,847.00 2,186.00 29,462.45 23,384.55 56
.00 1,020.65 12,295.44 (12,295.44)32,775.30 +++
.00 56.00 1,424.90 (1,424.90)3,641.70 +++
36,417.00 .00 .00 36,417.00 (36,417.00)0 Reallocate budget to new account
300.00 269.75 438.94 (138.94)146
500.00 103.20 1,281.27 (781.27)256
$205,641.00 $3,955.50 $156,091.10 $49,549.90 $711.00 76%
$205,641.00 $3,955.50 $156,091.10 $49,549.90 76%
$205,641.00 $3,955.50 $156,091.10 $49,549.90 76%
$205,641.00 $3,955.50 $156,091.10 $49,549.90 76%
$205,641.00 $3,955.50 $156,091.10 $49,549.90 76%
2,349.00 .00 2,212.49 136.51 94
1,252.00 .00 385.80 866.20 711.00 31 Per Letter from VDOE dated 1/16/2020
107,361.00 .00 42,047.02 65,313.98 39
.00 .00 13,728.27 (13,728.27)+++
25,000.00 .00 .00 25,000.00 0
5,699.00 411.65 4,064.45 1,634.55 71
53,348.00 3,318.80 43,828.50 9,519.50 82
.00 .00 526.50 (526.50)33,085.80 +++
.00 1,314.35 18,852.80 (18,852.80)3,676.20 +++
36,762.00 .00 .00 36,762.00 (36,762.00)0 Reallocate budget to new account
300.00 269.75 438.94 (138.94)146
500.00 103.20 1,281.26 (781.26)256
$232,571.00 $5,417.75 $127,366.03 $105,204.97 $711.00 55%
$232,571.00 $5,417.75 $127,366.03 $105,204.97 55%
$232,571.00 $5,417.75 $127,366.03 $105,204.97 55%
$232,571.00 $5,417.75 $127,366.03 $105,204.97 55%
$232,571.00 $5,417.75 $127,366.03 $105,204.97 55%
Function 65 - Food Services
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
Function 65 - Food Services Totals
Locations 114 - West Salem Elementary Totals
Locations 115 - South Salem Elementary
63040 Rebate Income
63801 Interest Income
Program 510 - School Food Services Totals
63036 Sale - A La Carte
63037 Sale - Adult
63038 Sale - A La Carte & Adult
63010 Appropriated from Fund Balance
63030 Sale of Breakfasts
63035 Sale of Lunches
61351 State School Breakfast Incentive Grant
62360 Natl School Lunch Program 10.555
62390 School Breakfast Program 10.553
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
61118 State School Lunch Program
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
Function 65 - Food Services Totals
Locations 113 - Carver Elementary Totals
Locations 114 - West Salem Elementary
63040 Rebate Income
63801 Interest Income
Program 510 - School Food Services Totals
63036 Sale - A La Carte
63037 Sale - Adult
63038 Sale - A La Carte & Adult
62390 School Breakfast Program 10.553
63030 Sale of Breakfasts
63035 Sale of Lunches
61351 State School Breakfast Incentive Grant
61352 Breakfast After the Bell 240434
62360 Natl School Lunch Program 10.555
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
61118 State School Lunch Program
Locations 112 - Andrew Lewis Middle School Totals
Locations 113 - Carver Elementary
Run by Mandy Hall on 04/10/2020 15:44:23 PM Page 2 of 7
Annual MTD YTD Budget Less Adjustment % of Attachment C
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
2,349.00 .00 2,231.46 117.54 95
1,252.00 .00 385.80 866.20 711.00 31 Per Letter from VDOE dated 1/16/2020
105,558.00 .00 44,157.42 61,400.58 42
.00 .00 10,916.97 (10,916.97)+++
5,605.00 241.15 3,560.50 2,044.50 64
52,471.00 2,974.40 39,054.30 13,416.70 74
.00 1,375.21 18,812.07 (18,812.07)32,542.20 +++
.00 147.00 1,642.05 (1,642.05)3,615.80 +++
36,158.00 .00 .00 36,158.00 (36,158.00)0 Reallocate budget to new account
300.00 269.75 438.94 (138.94)146
.00 .00 1.00 (1.00)+++
500.00 103.20 1,281.26 (781.26)256
$204,193.00 $5,110.71 $122,481.77 $81,711.23 $711.00 60%
$204,193.00 $5,110.71 $122,481.77 $81,711.23 60%
$204,193.00 $5,110.71 $122,481.77 $81,711.23 60%
$204,193.00 $5,110.71 $122,481.77 $81,711.23 60%
$204,193.00 $5,110.71 $122,481.77 $81,711.23 60%
2,349.00 .00 2,695.72 (346.72)115
1,252.00 .00 900.18 351.82 711.00 72 Per Letter from VDOE dated 1/16/2020
99,892.00 .00 85,104.87 14,787.13 85
.00 .00 36,768.77 (36,768.77)+++
16,000.00 .00 .00 16,000.00 0
5,311.00 516.45 7,437.20 (2,126.20)140
49,716.00 2,517.80 31,943.40 17,772.60 64
.00 965.43 11,603.83 (11,603.83)30,833.10 +++
.00 213.05 3,057.55 (3,057.55)3,425.90 +++
34,259.00 .00 .00 34,259.00 (34,259.00)0 Reallocate budget to new account
300.00 269.75 438.94 (138.94)146
500.00 103.22 1,281.27 (781.27)256
$209,579.00 $4,585.70 $181,231.73 $28,347.27 $711.00 86%
$209,579.00 $4,585.70 $181,231.73 $28,347.27 86%
$209,579.00 $4,585.70 $181,231.73 $28,347.27 86%
$209,579.00 $4,585.70 $181,231.73 $28,347.27 86%
$209,579.00 $4,585.70 $181,231.73 $28,347.27 86%
$1,953,556.00 $44,473.47 $1,237,363.49 $716,192.51 $6,545.00 63%
EXPENSE
Locations 111 - Salem High School
Function 65 - Food Services
Sub-Function 65 - Food Services
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
63036 Sale - A La Carte
63037 Sale - Adult
63038 Sale - A La Carte & Adult
63010 Appropriated from Fund Balance
63030 Sale of Breakfasts
63035 Sale of Lunches
61351 State School Breakfast Incentive Grant
62360 Natl School Lunch Program 10.555
62390 School Breakfast Program 10.553
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
61118 State School Lunch Program
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
63050 Miscellaneous Income
63801 Interest Income
Program 510 - School Food Services Totals
63037 Sale - Adult
63038 Sale - A La Carte & Adult
63040 Rebate Income
63030 Sale of Breakfasts
63035 Sale of Lunches
63036 Sale - A La Carte
61351 State School Breakfast Incentive Grant
62360 Natl School Lunch Program 10.555
62390 School Breakfast Program 10.553
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
61118 State School Lunch Program
Run by Mandy Hall on 04/10/2020 15:44:23 PM Page 3 of 7
Annual MTD YTD Budget Less Adjustment % of Attachment C
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
218,190.00 6,717.64 130,202.00 87,988.00 (50,000.00)60
5,000.00 282.20 2,584.87 2,415.13 52
2,307.00 .00 1,485.68 821.32 64
36,373.00 448.71 10,330.65 26,042.35 (15,000.00)28
9,071.00 652.58 5,212.95 3,858.05 57
36,691.00 2,804.99 25,795.29 10,895.71 70
1,268.00 102.21 715.47 552.53 56
571.00 64.58 452.06 118.94 79
1,000.00 .00 1,610.25 (610.25)161
26,954.00 .00 12,605.31 14,348.69 47
4,198.00 .00 6,220.37 (2,022.37)148
34,305.00 3,592.01 9,919.30 24,385.70 29
.00 .00 122.72 (122.72)+++
3,000.00 .00 .00 3,000.00 0
28,199.00 .00 13,386.07 14,812.93 47
222,715.00 .00 132,520.51 90,194.49 60
1,854.00 .00 1,273.70 580.30 69
$631,696.00 $14,664.92 $354,437.20 $277,258.80 ($65,000.00)56%
$631,696.00 $14,664.92 $354,437.20 $277,258.80 56%
$631,696.00 $14,664.92 $354,437.20 $277,258.80 56%
$631,696.00 $14,664.92 $354,437.20 $277,258.80 56%
$631,696.00 $14,664.92 $354,437.20 $277,258.80 56%
123,180.00 1,341.36 97,343.65 25,836.35 79
2,000.00 .00 685.12 1,314.88 34
1,696.00 .00 .00 1,696.00 0
23,768.00 95.97 8,787.52 14,980.48 37
3,178.00 59.66 1,062.51 2,115.49 33
28,666.00 585.64 6,949.45 21,716.55 24
432.00 21.18 148.26 283.74 34
195.00 9.54 66.78 128.22 34
1,000.00 .00 1,718.73 (718.73)172
19,821.00 .00 12,273.31 7,547.69 62
3,087.00 .00 3,791.21 (704.21)123
30,305.00 815.46 2,734.63 27,570.37 9
20,737.00 .00 13,080.14 7,656.86 63
163,776.00 .00 110,309.34 53,466.66 67
1,363.00 .00 1,937.39 (574.39)142
$423,204.00 $2,928.81 $260,888.04 $162,315.96 62%
$423,204.00 $2,928.81 $260,888.04 $162,315.96 62%
$423,204.00 $2,928.81 $260,888.04 $162,315.96 62%
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
73037 Contractual Services - Other
73178 Repair/Maint - POS Terminals
73180 Repair/Maint - Other Contracted
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
73020 Commodity Storage Services
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
71192 Compensation-Cafeteria
71200 Compensation-OT
71520 Compensation-Substitutes
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
76110 Supplies - Operational
76120 Food Products
76550 Uniforms
73180 Repair/Maint - Other Contracted
73195 Safety and OSHA Training
76088 Special Events Costs
73020 Commodity Storage Services
73037 Contractual Services - Other
73178 Repair/Maint - POS Terminals
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
71520 Compensation-Substitutes
72100 FICA
72210 VRS Pension Contribution
Program 510 - School Food Services
71192 Compensation-Cafeteria
71200 Compensation-OT
Level 9 - District Wide
Run by Mandy Hall on 04/10/2020 15:44:23 PM Page 4 of 7
Annual MTD YTD Budget Less Adjustment % of Attachment C
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
$423,204.00 $2,928.81 $260,888.04 $162,315.96 62%
$423,204.00 $2,928.81 $260,888.04 $162,315.96 62%
44,348.00 .00 61,395.41 (17,047.41)11,545.00 138
.00 .00 685.12 (685.12)+++
760.00 .00 .00 760.00 0
9,750.00 .00 5,185.49 4,564.51 53
1,960.00 .00 644.89 1,315.11 33
24,079.00 .00 2,316.61 21,762.39 10
500.00 .00 1,413.63 (913.63)283
8,879.00 .00 12,565.75 (3,686.75)142
1,383.00 .00 2,826.23 (1,443.23)204
27,305.00 .00 1,851.28 25,453.72 7
9,290.00 .00 9,649.74 (359.74)104
73,369.00 .00 57,381.31 15,987.69 78
611.00 .00 1,264.87 (653.87)207
$202,234.00 $0.00 $157,180.33 $45,053.67 $11,545.00 78%
$202,234.00 $0.00 $157,180.33 $45,053.67 78%
$202,234.00 $0.00 $157,180.33 $45,053.67 78%
$202,234.00 $0.00 $157,180.33 $45,053.67 78%
$202,234.00 $0.00 $157,180.33 $45,053.67 78%
88,033.00 .00 65,041.65 22,991.35 74
1,500.00 .00 1,285.00 215.00 86
767.00 .00 .00 767.00 0
13,267.00 .00 5,279.20 7,987.80 40
6,419.00 .00 644.89 5,774.11 10
18,346.00 .00 855.46 17,490.54 5
550.00 .00 .00 550.00 0
248.00 .00 .00 248.00 0
500.00 .00 1,271.25 (771.25)254
8,964.00 .00 12,499.63 (3,535.63)139
1,396.00 .00 2,826.23 (1,430.23)202
25,305.00 66.13 3,915.58 21,389.42 15
9,378.00 .00 6,748.94 2,629.06 72
74,064.00 .00 38,148.00 35,916.00 52
616.00 .00 1,272.54 (656.54)207
25,000.00 .00 8,345.00 16,655.00 33
$274,353.00 $66.13 $148,133.37 $126,219.63 54%
76550 Uniforms
78020 Furniture & Equipment >$5,000
Program 510 - School Food Services Totals
73180 Repair/Maint - Other Contracted
76110 Supplies - Operational
76120 Food Products
73020 Commodity Storage Services
73037 Contractual Services - Other
73178 Repair/Maint - POS Terminals
72300 Group Health and Dental Insurance
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
71520 Compensation-Substitutes
72100 FICA
72210 VRS Pension Contribution
Level 9 - District Wide
Program 510 - School Food Services
71192 Compensation-Cafeteria
71200 Compensation-OT
Function 65 - Food Services Totals
Locations 113 - Carver Elementary Totals
Locations 114 - West Salem Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
76550 Uniforms
Program 510 - School Food Services Totals
Level 9 - District Wide Totals
Sub-Function 65 - Food Services Totals
73180 Repair/Maint - Other Contracted
76110 Supplies - Operational
76120 Food Products
73020 Commodity Storage Services
73037 Contractual Services - Other
73178 Repair/Maint - POS Terminals
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
71192 Compensation-Cafeteria
71200 Compensation-OT
71520 Compensation-Substitutes
Locations 113 - Carver Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
Function 65 - Food Services Totals
Locations 112 - Andrew Lewis Middle School Totals
Run by Mandy Hall on 04/10/2020 15:44:23 PM Page 5 of 7
Annual MTD YTD Budget Less Adjustment % of Attachment C
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
$274,353.00 $66.13 $148,133.37 $126,219.63 54%
$274,353.00 $66.13 $148,133.37 $126,219.63 54%
$274,353.00 $66.13 $148,133.37 $126,219.63 54%
$274,353.00 $66.13 $148,133.37 $126,219.63 54%
57,647.00 1,167.60 65,173.23 (7,526.23)113
1,500.00 .00 685.12 814.88 46
755.00 .00 36.06 718.94 5
10,837.00 83.41 3,717.60 7,119.40 34
2,444.00 51.03 1,002.10 1,441.90 41
30,959.00 585.64 7,421.76 23,537.24 24
172.00 18.12 126.84 45.16 74
.00 .00 171.72 (171.72)+++
77.00 8.16 57.12 19.88 74
500.00 .00 1,342.44 (842.44)268
8,816.00 .00 12,438.07 (3,622.07)141
1,373.00 .00 3,019.23 (1,646.23)220
22,305.00 477.69 3,503.36 18,801.64 16
9,224.00 .00 10,243.11 (1,019.11)111
72,847.00 .00 47,356.33 25,490.67 65
606.00 .00 1,260.45 (654.45)208
$220,062.00 $2,391.65 $157,554.54 $62,507.46 72%
$220,062.00 $2,391.65 $157,554.54 $62,507.46 72%
$220,062.00 $2,391.65 $157,554.54 $62,507.46 72%
$220,062.00 $2,391.65 $157,554.54 $62,507.46 72%
$220,062.00 $2,391.65 $157,554.54 $62,507.46 72%
47,872.00 .00 63,567.71 (15,695.71)40,000.00 133
1,500.00 .00 685.12 814.88 46
715.00 .00 .00 715.00 0
9,758.00 .00 5,363.22 4,394.78 55
2,163.00 .00 644.89 1,518.11 30
12,104.00 .00 2,572.58 9,531.42 21
72.00 .00 .00 72.00 0
32.00 .00 .00 32.00 0
500.00 .00 1,423.80 (923.80)285
8,353.00 .00 12,497.25 (4,144.25)10,000.00 150
1,301.00 .00 2,826.23 (1,525.23)217
23,301.00 39.68 2,045.02 21,255.98 9
73037 Contractual Services - Other
73178 Repair/Maint - POS Terminals
73180 Repair/Maint - Other Contracted
72400 VRS Group Life Insurance
72750 VRS Retiree Health Care Credit
73020 Commodity Storage Services
72100 FICA
72210 VRS Pension Contribution
72300 Group Health and Dental Insurance
71192 Compensation-Cafeteria
71200 Compensation-OT
71520 Compensation-Substitutes
Locations 116 - East 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 115 - South Salem Elementary Totals
76110 Supplies - Operational
76120 Food Products
76550 Uniforms
73037 Contractual Services - Other
73178 Repair/Maint - POS Terminals
73180 Repair/Maint - Other Contracted
72600 Unemployment Compensation
72750 VRS Retiree Health Care Credit
73020 Commodity Storage Services
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 114 - West Salem Elementary Totals
Locations 115 - South Salem Elementary
Run by Mandy Hall on 04/10/2020 15:44:23 PM Page 6 of 7
Annual MTD YTD Budget Less Adjustment % of Attachment C
Budget Amount Actual Amount Actual Amount YTD Actual Needed Budget Notes
Income Statement
Through 03/31/20
Detail Listing
Exclude Rollup Account
Account Account Description
8,739.00 .00 16,700.19 (7,961.19)10,000.00 191
69,022.00 .00 66,447.58 2,574.42 96
575.00 .00 1,269.28 (694.28)221
16,000.00 .00 .00 16,000.00 0
$202,007.00 $39.68 $176,042.87 $25,964.13 $60,000.00 87%
$202,007.00 $39.68 $176,042.87 $25,964.13 87%
$202,007.00 $39.68 $176,042.87 $25,964.13 87%
$202,007.00 $39.68 $176,042.87 $25,964.13 87%
$202,007.00 $39.68 $176,042.87 $25,964.13 87%
$1,953,556.00 $20,091.19 $1,254,236.35 $699,319.65 $6,545.00 64%
1,953,556.00 44,473.47 1,237,363.49 716,192.51 6,545.00 63%
1,953,556.00 20,091.19 1,254,236.35 699,319.65 6,545.00 64%
$0.00 $24,382.28 ($16,872.86)($16,872.86)$0.00 +++
REVENUE TOTALS
EXPENSE TOTALS
Grand Total Net Gain (Loss)
Grand Totals
Function 65 - Food Services Totals
Locations 116 - East Salem Elementary Totals
EXPENSE TOTALS
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
Run by Mandy Hall on 04/10/2020 15:44:23 PM Page 7 of 7
{00250255-1 }
AN EMERGENCY ORDINANCE TO DELAY
PENALTY AND INTEREST ON REAL ESTATE AND
PERSONAL PROPERTY TAXES DUE
ON JUNE 30, 2020 UNTIL AUGUST 1, 2020
WHEREAS, States of Emergency and Orders have been declared and instituted by
appropriate officials on the federal, state and local level as a result of the COVID-19 pandemic
disaster; and
WHEREAS, as a result of such declarations and orders, many citizens and taxpayers of the
City of Salem have become unemployed or have had their salaries and wages reduced; and
WHEREAS, it is anticipated that many taxpayers will encounter difficulty in timely paying all
categories of tangible personal property and real estate taxes on or before the current due date of
June 30, 2020; and
WHEREAS, Section 58.1-3916 of the 1950 Code of Virginia, as amended, provides that a
governing body may establish penalties and interest on taxpayers who fail to timely pay such taxes;
and
WHEREAS, the current Code of the City of Salem, Virginia, provides for a penalty of ten
percent (10%) and interest at the rate of ten percent (10%) per annum for delinquent payment of
such taxes; and
WHEREAS, in order to assist such taxpayers and citizens in paying such taxes without
penalty and interest, the City of Salem desires to institute a zero percent (0%) penalty and a zero
percent (0%) interest on the payment of such taxes after June 30, 2020 but before August 1, 2020.
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA:
1. Taxes – penalty and interest for late payments.
Notwithstanding the provisions of Chapter 82, Taxation, of the Code of the City of Salem,
Virginia, for all real estate taxes and categories of personal property taxes due on June 30,
2020, penalty and interest shall be added and collected as follows: a penalty of zero percent
(0%) for any payments received on or before July 31, 2020, then a penalty of ten percent (10%)
Item # 5H
Date: May 26, 2020
Supplemental Item
{00250255-1 } 2
if not paid; an interest of zero percent (0%) per annum for any payments received on or before
July 31, 2020, then interest of ten percent (10%) per annum on such taxes and penalty, from
August 1, 2020 until paid.
2. This ordinance shall be effective upon adoption and remain effective through July 31, 2020,
and expire on August 1, 2020 without further action.
3. An emergency is deemed to exist and this Ordinance shall be effective upon its adoption.
Upon a call for an aye and a nay vote, the same stood as follows:
John E. Saunders -
James A. Martin -
William D. Jones -
Jane W. Johnson -
Byron Randolph Foley -
Passed:
Effective:
ATTEST:
_________________________________
James E. Taliaferro, II, Clerk of Council
City of Salem, Virginia
Item # 5I
Date: May 26, 2020
Supplemental Item
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: January 8, 2018
AGENDA ITEM: Request to appropriate funds for the TAP Loan Program with
the Economic Development Authority
SUBMITTED BY: Rosemarie B. Jordan, Director of Finance
SUMMARY OF INFORMATION:
City Staff is requesting City Council approve a loan to the Economic Development
Authority (EDA) to allow the EDA to participate in the loan program that is sponsored and
managed by TAP. These loans will be used to assist small businesses that have been
affected by recent business closings due to COVID-19. This loan will be in the amount
of $66,000. TAP will also put up funds to supplement this amount so that the total loan
pool will be $100,000.
FISCAL IMPACT:
This loan will allow TAP to provide small loans to business affected by COVID-19.
STAFF RECOMMENDATION:
City staff requests Council to approve the loan to the EDA in the amount of $66,000 to
allow participation in the TAP loan program.