Table of Contents - Adopted · 2018-12-18 · Ms. Cheryl Scarcelli Ancheta Ms. Sherrie Henson Mr. Donn Gardner, ... ED-50 Extension Letter ..... 6.31 . BUDGET MESSAGE 2012-2013 David

Adopted Budget2012-2013

David Douglas School DistrictMultnomah County | School District #40 | Portland, Oregon

David Douglas Public Schools Multnomah County District No. 40

Budget Document

Fiscal Year 2012-2013

Budget Committee

Ms. Cheryl Scarcelli Ancheta Ms. Sherrie Henson Mr. Donn Gardner, Board Vice Chair Mr. Troy Lyver Ms. Dawn Barberis Ms. Kimberly Carlson Ms. Shemia Fagan Mr. Jordan Norris Mr. Mike Price Mr. Tom Petrie Ms. Annette Mattson, Board Chair Mr. Ken Hutchins Ms. Frieda Christopher Ms. Christine Larsen

Administrators

Mr. Donald Grotting – Superintendent/Clerk Ms. Natalie Osburn – Assistant Superintendent

Ms. Patt Komar – Director of Administrative Services Ms. Brooke O’Neill – Curriculum Director

Mr. Ken Richardson – Human Resources Director Ms. Barbara Kienle – Student Services Director

Ms. Ann Marie Rears – Accounting Manager

Table of Contents

SECTION I – BUDGET MESSAGE Page Superintendent’s message ...................................................... 1.1 SECTION II – INTRODUCTION

The Budget Process at David Douglas Introduction to the budget ....................................................... 2.1 Budget calendar ...................................................................... 2.2 Board/Budget Committee Members ........................................ 2.4 Board Policy / Local Budget Law Concerning District Budget 2.5 Budget Development Process ................................................ 2.6 General Fund Revenue by Source ......................................... 2.7 Funding Formula Revenue per Student .................................. 2.8 General Fund Actual Revenues by Source Past Ten Years ... 2.9 General Fund Revenues vs. Expenditures ............................. 2.10 Ending Fund Balance Trends.................................................. 2.11 Staff (FTE) Recap 2012/2013 ................................................ 2.12 Textbook Expenditures (Ten Years) ....................................... 2.18 SECTION III – FUND SUMMARY ................................................. 3.1 SECTION IV – GENERAL FUND Revenue ......................................................................................... 4.1

Requirements ............................................................................... 4.3

Instruction Requirements 1111 - Elementary -- K through Grade 5 ................................. 4.6 1112 - Intermediate Programs -- Grades 4 through 5 ............. 4.8 1113 - Elementary Extracurricular .......................................... 4.10 1121 - Middle/Junior High School Programs .......................... 4.12 1122 - Middle/Junior High School Extracurricular ................... 4.14 1131 - High School Programs ................................................. 4.16 1132 - High School Extracurricular ......................................... 4.18 1210 - Programs for Talented and Gifted ............................... 4.20 1221 - Learning Centers – Structured and Intensive .............. 4.22

Instruction Requirements (continued) Page 1225 - Out of District Programs ............................................... 4.24 1226 - Home Instruction .......................................................... 4.26 1227 - Extended School Year Programs ................................. 4.28 1250 - Resource Rooms .......................................................... 4.30 1251 - Community Transition Program .................................... 4.32 1271 - Remediation ................................................................. 4.34 1282 - Other Alternative Education ......................................... 4.36 1283 - Fir Ridge Campus......................................................... 4.38 1285 - Home Tutors ................................................................. 4.40 1288 - Charter School .............................................................. 4.42 1291 - English as A Second Language Programs (ESL) ........ 4.44 1400 - Summer School ........................................................... 4.46 Support Services 2110 - Attendance and Social Work Services ......................... 4.48 2115 - Student Safety .............................................................. 4.50 2120 - Guidance Services ...................................................... 4.52 2130 - Health Services ............................................................ 4.54 2140 - Psychological Services ................................................. 4.56 2150 - Speech Pathology and Audiology Services ................. 4.58 2160 - Other Student Treatment Services ............................... 4.60 2190 - Service Direction, Student Support (Special Ed.) ........ 4.62 2210 - Improvement of Instruction Services ............................ 4.64 2220 - Educational Media Services ......................................... 4.66 2240 - Instructional Staff Development ................................... 4.68 2310 - Board of Education Services ........................................ 4.70 2320 - Executive Administration Services ............................... 4.72 2410 - Office of the Principal Services ................................... 4.74 2510 - Direction of Business Support Services ....................... 4.76 2520 - Fiscal Services ............................................................. 4.78 2541 - Service Area Direction - Operations/Maintenance ...... 4.80 2542 - Care and Upkeep of Building Services ........................ 4.82 2543 - Care and Upkeep of Grounds Services ....................... 4.84 2544 - Maintenance (District Wide) ......................................... 4.86 2545 - Care and Upkeep of Vehicles ....................................... 4.88 2546 - Security Services (Buildings) ........................................ 4.90

Support Services (Continued) Page 2551 - Service Area Direction (Transportation) ..................... 4.92 2552 - Vehicle Operation Services ........................................ 4.94 2554 - Vehicle Service and Maintenance .............................. 4.96 2558 - Special Education Transportation ................................ 4.98 2559 - Other Student Transportation Services ....................... 4.100 2570 - Internal Services (Warehouse) .................................... 4.102 2574 - Printing, Publishing & Duplicating Services ................. 4.104 2630 - Information/Production ................................................. 4.106 2640 - Staff Services (Human Resources) ............................ 4.108 2660 - Technology Services .................................................... 4.110 2690 - Other Support Services - Central ................................ 4.112

Enterprise and Community Services 3120 - Food Preparation/Dispensing ...................................... 4.114 3320 - Community Recreation Services ................................ 4.116 3500 - Custody and Care of Children Services ....................... 4.118 Fund Transfers/Contingency ................................................... 4.120 SECTION V – ALL OTHER Special Revenue Funds Energy Conservation Projects Fund ....................................... 5.1 Grants Fund ............................................................................ 5.3 Nutrition Service Fund ............................................................. 5.29 Operations Stabilization Fund ................................................. 5.39 PERS Unfunded Liability Fund ............................................... 5.41 Student Body Fund ................................................................. 5.43 Technology Fund ................................................................... 5.45 Transportation Replacement Fund ......................................... 5.49 Trust Fund .............................................................................. 5.51

Capital Project Funds Page Capital Projects Fund .............................................................. 5.53 Capital Reserve Fund .............................................................. 5.57 Construction Excise Fund ....................................................... 5.61 Transportation Equipment Fund .............................................. 5.63 Debt Service Funds General Obligation Bond Debt Service Fund .......................... 5.65 PERS UAL Debt Service Fund ................................................ 5.67 Internal Service Fund Insurance Fund ........................................................................ 5.69 Reprographics and Postal Services Fund ............................... 5.71 Fiduciary Trust Funds Early Retirement Benefits Fund ............................................... 5.73 Early Retirement Stipend Fund ............................................... 5.75 SECTION VI – GENERAL INFORMATION Appendix A - Terminology ....................................................... 6.1 Accounting Definitions ............................................................. 6.7 Affidavit of Publication (Notice of Budget Committee Mtg.) ..... 6.24 Budget Committee Certification ............................................... 6.26 Affidavit of Publication (Notice of Budget Hearing) ................. 6.27 Resolution of Adopting Budget, Making Appropriations

and Levying Taxes for the Fiscal Year 2011-2012 ........... 6.28 ED-50 Extension Letter ............................................................ 6.31

BUDGET MESSAGE 2012-2013

David Douglas School District

K-12 Education in Oregon, over the past ten years, has seen increasing demands on services while our revenues continue to decline. We are asked to do more with less and strive to find creative ways to provide the services our students need while maintaining those on ever leaner budgets. Our school district has been fortunate in that it was until recently we did not feel the impact of these diminishing resources. The proposed budget is balanced, although not without some sacrifices to services. While the District has had to make reductions, we have still been able to maintain full day kindergarten and music and physical education throughout the District. In addition, the District continues to offer a full school year, unlike many other school districts in Oregon. The District also offers a full array of athletic and extracurricular activities, advanced placement classes, and college credit classes. This budget is intended to support our District achievement compact which outlines the District’s academic priorities. I present the recommended operating budget for the David Douglas School District for the fiscal year beginning July 1, 2012 and ending June 30, 2013. As required by Oregon Budget Law, the proposed budget is balanced. We are basing the 2012-2013 budget on the revenue forecast from estimates from the Oregon Department of Education as of March, 2012. This message and accompanying documents are presented in compliance with Revised Statutes Chapter 294, ORS 294.391, 294.396, and 294.401. Budget Message Background: The economy is still in a fragile state. Economic factors such as unemployment have varied over the past year and trends are pointing towards economic recovery. However funding of public education remains very uncertain and difficult to predict. Currently, the legislature has adjourned and balanced the State’s budget, holding K-12 harmless for the upcoming school year. There continues to be anticipation of a slow economic recovery through 2017, thus impacting the future revenue stream for K-12 funding in Oregon. This budget is based on the revenue and enrollment projections from the Oregon Department of Education as well as district enrollment projections. The district has been working and planning for balancing this budget since the beginning of the 2011-12 school year. The board approved moving forward with an estimated $6.5 million dollar reduction in order to begin preparing a balanced budget for the 2012-13 school year. The board also elected to allocate $2.4 million dollars to existing district funds in an effort to reduce the total amount of reductions to an estimated $2.5 million dollars. These funds included using an estimated $0.9 million from contingency and $1.5 million from the Early Retirement Incentive Fund. The reasoning and recommendation to use the funds was to decrease the number of staff to be reduced to balance the budget. The District also expects to have about $8.7 million in ending fund balance which will soften the impact of increases.

1.1

Last year the district eliminated 79 certified positions and the equivalent of 29 classified positions through a reduction of hours. This year the district will reduce about 22 certified positions and an estimated 20 classified positions. The district is working hard to have as many of these positions as possible to come through attrition, however, there will be a reduction of force process in order to balance the budget. Reductions include:

Reduction of 23 certified positions Reduction of 9 classified positions Significant reductions to substitutes, additional salaries, and temporary classified staffing Supply and purchased service budget reductions Deferring maintenance Deferred purchasing of Buses

The estimated budgeted general fund amount being used for a revenue projection from the Department of Education is $80.1 million. This projection is based on a district enrollment of 10,280 students or 13,085 ADMw. The General Fund Budget will continue to contain a contingency of 4% to account for any potential additional shortfalls in state revenue resulting from reductions in student enrollment or additional downturns in the economy. Title 1 funding is also proposed for a reduction of approximately $400,000. Title 1 funding is used to support our elementary and middle schools. We are projecting all other title funds to be flat funded. The district will probably not know specific title allocations until July or August. The David Douglas School District budget was constructed with the following objectives:

Control spending during the 2012-13 school year. Maintain 4% reserve to absorb future funding reductions and roll up increases. Maintain health and safety standards to assure a proper learning environment.

Control spending during the current 2011-12 school year to cope with any student reductions and revenue reductions in 2012-2013:

Maintain a cash carryover by reducing spending in the 2011-12 school year. Negotiate a new certified and classified contract indicative of the district’s current financial situation.

Maintain health and safety standards and assure a proper learning environment:

1.2

1.3

(THIS PAGE INTENTIONALLY LEFT BLANK)

1.4

Section II

Introduction


Introduction to the 2012-2013 Budget This proposed budget is a tentative document, subject to change by your action as members of the Budget Committee and to final approval by the School Board. The budget is divided into sections: Fund Summaries – Includes summaries of all funds. General Fund – Includes detailed budget information for the district’s main operating fund – General Fund.

This section is organized by service area with a narrative explanation of each section, actual expenditures for the prior two years 2009/2010 and 2010/2011, revised budget figures for 2011/2012, and the proposed budget expenditures of 2012/2013.

Other Funds – Includes detailed budget information for all other funds including:

Special Revenue Funds: Energy Conservation Projects / Grants /Nutrition Services/ Operations Stabilization / PERS Unfunded Liability /Student Body /Technology / Trust

Capital Project Funds: Capital Projects /Capital Reserve /Construction Excise Tax Transportation Equipment

Debt Service Funds: General Obligation Bond Debt Service / PERS UAL Debt Service

Internal Service Fund: Insurance Fund/Reprographics and Postal Services

Fiduciary Funds – Pension Trust Funds: Early Retirement Benefits / Early Retirement Stipend (two funds)

General Information – Includes documents pertaining to this budget including:

This section will include Appendix; Affidavit of Publication (Notice of Budget Committee Meeting), Resolution Adopting the Budget, Making Appropriations and Levying Taxes for the Fiscal Year 2012/13, and Form ED-50 after adoption of the budget in June, 2012.

The district has complied with government generally accepted accounting principles (GAAP). The audit report for 2009/10 has received the Certificate of Excellence from GFOA and ASBO. The award is based on financial reports judged to substantially conform to program standards.

Special acknowledgment is given to Business Office staff that assisted in preparing and assembling the budget document. Patt Komar Director of Administrative Services

2.1

Rev. 03/08/12 Board Approved: 11/03/11

Budget Calendar for the 2011-2012 School Year

October 2011 November 2011 December 2011 S M T W T F S S M T W T F S S M T W T F S 1 1 2 3 4 5 1 2 3 2 3 4 5 6 7 8 6 7 8 9 10 11 12 4 5 6 7 8 9 10 9 10 11 12 13 14 15 13 14 15 16 17 18 19 11 12 13 14 15 16 17

16 17 18 19 20 21 22 20 21 22 23 24 25 26 18 19 20 21 22 23 24 23 24 25 26 27 28 29 27 28 29 30 25 26 27 28 29 30 31 30 31

January 2012 February 2012 March 2012 S M T W T F S S M T W T F S S M T W T F S 1 2 3 4 5 6 7 1 2 3 4 1 2 3 8 9 10 11 12 13 14 5 6 7 8 9 10 11 4 5 6 7 8 9 10

15 16 17 18 19 20 21 12 13 14 15 16 17 18 11 12 13 14 15 16 17 22 23 24 25 26 27 28 19 20 21 22 23 24 25 18 19 20 21 22 23 24 29 30 31 26 27 28 29 25 26 27 28 29 30 31

April 2012 May 2012 June 2012 S M T W T F S S M T W T F S S M T W T F S 1 2 3 4 5 6 7 1 2 3 4 5 1 2 8 9 10 11 12 13 14 6 7 8 9 10 11 12 3 4 5 6 7 8 9

15 16 17 18 19 20 21 13 14 15 16 17 18 19 10 11 12 13 14 15 16 22 23 24 25 26 27 28 20 21 22 23 24 25 26 17 18 19 20 21 22 23 29 30 27 28 29 30 31 24 25 26 27 28 29 30

Note: Dates indicated are an election date, budget committee workshop or budget committee meeting.

Day Date Description 1) 10/11 Begin budget process for 2012/2013 school year. Director of Administrative Services to update 11/12 fiscal year forecast. Board Workshop –

discussion of budget issues.

2) 10/11 Gather input from staff and community (through 03/12)

3) 11/11 Discussion of general budget parameters by administrative staff.

4) 11/01/11 – 03/16/12 Cabinet discussion of budget.

5) W 12/15/11 Budget & Finance Subcommittee meets.

2.1

Rev. 03/08/12 Board Approved: 11/03/11

Day Date Description 6) W 01/25/12 Business Office staff begins compilation of initial budget and computer format – Draft 7) M 01/30/12 Final date for administrators to conference with Natalie and Ken on school budget requests.

8) Th 03/08/12 Send newspaper advertisement to The Portland Tribune for publication on 03/29/12.

9) F 03/16/12 Receive final budget decisions from superintendent.

10) M 03/19/12 Business Office completes final proposed budget.

11) M 03/19/12 Post first Budget Committee meeting notice on website.

12) F 03/23/12 Budget message received from superintendent.

13) M 03/26/12 Finalize budget document.

14) Th 03/29/12 Begin printing proposed budget for 12/13.

15) Th 03/29/12 Newspaper publication of notice of first budget committee meeting at which time the budget message and budget will be presented. (ORS 294.401 (4) Publish once, 5 to 30 days prior to first meeting.

16) M 04/02/12 Prepare budget workshop presentation - Cabinet

17) M 04/09/12 Budget Committee Workshop - CANCELED

18) M 04/16/12 First Budget Committee Meeting—in Boardroom, 7:00 p.m. Budget message and proposed budget will be presented. Interested citizens may discuss, with the budget committee, their views of the budget. – Superintendent and Director of Administrative Services.

19) W 04/18/12 Possible Second Budget Committee Meeting (if necessary). 20) M 04/23/12 Possible Third Budget Committee Meeting (if necessary). 21) W 04/25/12 Possible Fourth Budget Committee Meeting (if necessary). 22) F 04/27/12 Make list of public improvements budgeted and send to the commission of labor.

23) Th 05/31/12 Publication of Budget Hearing—The Portland Tribune. (ORS 294-421 (6); 5-30 days prior to hearing; no earlier than May 15, 2012, and no later than June 8, 2012.)

24) Th 06/14/12 Budget Hearing – 7:00 p.m. 25) Th 06/14/12 Board Meeting. Adopt resolution to adopt the budget, make appropriations, and levy taxes.

26) F 06/15/12 File with Assessor: Two copies of ED-50, Adopting resolution File with DOE: Budget File with MESD: Budget

2.2

Board/Budget Committee Members 2012/2013

Position Board Members Committee Appointees

1 Ms. Cheryl Scarcelli Ancheta 11615 SE Brookside Drive Portland, OR 97266 Term Expires: 6/13

Ms. Sherrie Henson 7111 SE 116th Portland, OR 97266 Term Expires: 6/12

2 Mr. Donn Gardner 13044 SE Claybourne Portland, OR 97236 Term Expires: 6/13

Mr. Troy Lyver 7950 SE 106th Portland, OR 97266 Term Expires: 6/13

3 Ms. Dawn Barberis 13911 SE Steele Portland, OR 97236 Board Vice Chair Term Expires: 6/13

Ms. Kimberly Carlson 12800 SE Cooper Street Portland, OR 97236 Term Expires: 6/13

4 Ms. Shemia Fagan 14065 SE Carlton Portland, OR 97236 Term Expires: 6/15

Mr. Jordan Norris 132 SE 109th Ave. Portland, OR 97216 Term Expires: 6/14

5 Mr. Mike Price 3607 SE 130th Portland, OR 97236 Term Expires: 6/15

Mr. Tom Petrie 12523 SE Cora Street Portland, OR 97236 Term Expires: 6/14

6 Ms. Annette Mattson 12045 SE Foster Place Portland, OR 97266 Term Expires: 6/13

Mr. Ken Hutchins 11310 SE Market Portland, OR 97216 Term Expires: 6/12

7 Ms. Frieda Christopher 13311 SE Sherman Portland, OR 97233 Board Chair Term Expires: 6/15

Ms. Christine Larsen 555 NE 127th Avenue Portland, OR 97230 Term Expires: 6/14

2.4

Board Policy / Local Budget Law Concerning District Budget 6100 Budget planning

The school district budget shall be prepared and authorized in full compliance with local budget law. The superintendent or his/her designee shall be the budget officer. ORS 294.305-565

6140 Public hearing and adoption

1. The school board shall provide for a public hearing on the budget in accordance with ORS 294.430 after the budget document has been approved by the budget committee. Consideration shall be given to matters discussed at the public hearing. ORS 294.430

2. After the public hearing the board shall adopt the budget, establish appropriations, and levy property taxes. ORS 294.435

6160 Budget Committee

6160.1 Membership The budget committee shall consist of the members of the board and a number, equal to the number of members of the board, of qualified electors* of the school district appointed by the board. ORS 294.336

6160.2 Term of office

The members of the committee shall be appointed for terms of three years. The terms shall be staggered so that one-third, or approximately one-third of the terms, of the appointive members end each year. ORS 294.336

6160.3 Duties

The budget committee shall:

1. Elect a presiding officer among its members at the first meeting.

2. Meet to hear the budget message.

3. Deliberate, considering the needs of the district in relation to estimated resources and estimated requirements.

4. Approve and, if necessary, revise the proposed budget.

5. Establish and approve the amount and/or rate of property taxes to be imposed. ORS 294.336-406

*Residents of the school district / but cannot be officers, agents or employees of the district.

2.5

Budget Development Process

Proposed/approved budget process

1. Budget officer appointed (June/July board meeting).

2. Budget calendar adopted by the board.

3. Basic guidelines are developed.

4. Building principals, directors and other supervisors seek staff input and develop budget requests.

5. Budget officer reviews and compiles data.

6. Budget officer publishes notice of budget committee meeting.

7. Budget committee meets, officers are elected and budget message is presented. Budget committee reviews, and may revise, proposed sections of the budget.

8. Budget committee holds as many meetings as desired. All meetings are open to the public and testimony may be given during designated times.

9. Budget committee approves the budget / property tax rate / levy.

Budget hearing 10. Budget summary and notice of budget hearing are published.

Adopted budget 11. Budget hearing is held by a quorum of the governing body. Patrons may attend.

12. Budget is adopted by the board. (The board may change expenditures up to the greater of $5,000 or ten percent in each fund.) The appropriations are made and tax levy is declared. Adoptions must occur prior to July 1st.

13. Tax levy certified by the county assessor.

2.6

B C

General Fund By Source

A

A. Funding Formula Revenue - 87.2% B. Beginning Fund Balance - 6.8% C. All Other Revenue - 6.0%

2.7

$3,000

$4,000

$5,000

$6,000

$7,000

$8,000

$5,294 $4,897

$5,240 $5,706

$6,316 $6,110$6,327

$6,024 $6,028 $6,196

ven

ue

Per

Stu

den

t -

AD

M/w

Funding Formula Revenue Per Average Daily Membership Past Ten Fiscal Years

$0

$1,000

$2,000

03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13

Rev

School Year

2.8

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

$70,000,000

$80,000,000

$90,000,000

Act

ual R

even

ues

General Fund Revenues By SourcePast Ten Fiscal Years

$0

$10,000,000

2003

/04

2004

/05

2005

/06

2006

/07

2007

/08

2008

/09

2009

/10

2010

-11

2011

/12

Budg

et

2012

-13B

udge

t

Fiscal Year

Beginning Fund Local/Federal State Support Transfers In

2.9

20 00

30.00

40.00

50.00

60.00

70.00

80.00

90.00

100.00

Mill

ion

s

General Fund Revenues vs. Expenditures

0.00

10.00

20.00

Revenue Expenditure

2.10

$120,000,000

General FundEnding Fund Balance as a Percentage of Expenditures

$100,000,000

$80,000,000

$40,000,000

$60,000,000

$20,000,000

$0

General Fund Expenditures Ending Fund Balance

2.11

No. of BudgetedProgram FTE SalaryGeneral Fund

1111 Elementary SchoolsLicensed 153.57 40,060 - 75,266 $ 9,565,604Classified 64.65 24,774 - 27,009 1,495,928

218.22 11,061,532

1121 Middle SchoolsLicensed 86.74 40,060 - 75,266 5,552,083Classified 15.94 27,009 - 33,384 373,631

102.68 5,925,714

1131 High SchoolLicensed 103.02 42,795 - 75,266 6,866,444Classified 11.60 27,009 - 54,438 335,324

114.62 7,201,768

1132 High School Extra CurricularTeacher on special assignment 1.00 43,642 - 82,720 82,720

1.00 82,720

1210 TAGLicensed 1.00 40,060 - 75,266 56,414

1.00 56,414

1221 Learning CentersLicensed 12.50 44,489 - 74,419 762,069Classified 26.85 27,009 - 39,266 626,366

39.35 1,388,435

1250 Resource RoomLicensed 21.50 40,060 - 75,266 1,299,203Classified 15.00 27,009 - 34,796 351,624

36.50 1,650,827

1251 Community Transition ProgramLicensed 3.00 44,489 - 70,490 181,898Classified 3.75 27,009 - 33,384 86,252

6.75 268,150

1282 Other Alternative EducationClassified 0.50 27,009 - 33,384 17,113

0.50 $ 17,113

David Douglas School DistrictStaff (FTE) Recap and Salary Schedule 2012-13

AnnualSalary Range

2.12

No. of BudgetedProgram FTE Salary


AnnualSalary Range

1283 Alternate Education - Fir Ridge CampusLicensed 14.50 40,060 - 75,266 $ 902,381Classified 3.50 27,009 - 33,384 84,919

18.00 987,300

1291 ESLLicensed 61.29 40,060 - 75,266 3,983,584Classified 3.50 27,009 - 36,132 93,054

64.79 4,076,638

2110 AttendanceTeacher on special assignment 1.00 46,377 - 75,266 56,414Classified 0.88 30,862 - 39,266 26,524

1.88 82,938

2115 Student SafetyClassified 10.38 30,861 - 47,999 336,001

10.38 336,001

2120 Guidance and CounselingLicensed 22.25 44,489 - 75,266 1,435,818Classified 6.38 30,861 - 39,266 210,304

28.63 1,646,122

2130 Health ServicesClassified 5.00 28,174 - 41,900 125,630

5.00 125,630

2140 Psychological ServicesLicensed 2.50 44,489 - 75,266 161,239Classified 1.09 30,903 - 36,132 33,324

3.59 194,563

2150 Speech, Pathology and AudiologyLicensed 10.50 44,489 - 75,266 647,127Classified 2.88 41,994 - 50,042 103,868

13.38 $ 750,995

2.13



AnnualSalary Range

2160 Other Student ServicesLicensed 0.60 44,489 - 70,490 $ 29,503Classified 0.78 41,994 - 50,042 28,071

1.38 57,574

2190 Service Direction, Student Support ServicesClassified 1.50 29,535 - 44,407 59,208Managerial/administrative 1.00 119,870 - 130,437 122,975

2.50 182,183

2210 Improvement of InstructionClassified 1.56 27,009 - 42,556 61,925Managerial/administrative 2.00 59,604 - 119,027 223,056

3.56 284,981

2220 Ed Media ServicesLicensed 1.00 44,489 - 75,266 74,482Classified 11.00 27,009 - 39,266 261,339

12.00 335,821

2320 Executive Administrative ServicesClassified 2.00 47,999 - 61,695 123,390Managerial/administrative 2.00 125,000 - 170,000 303,981

4.00 427,371

2410 Office of the PrincipalClassified 34.29 28,174 - 44,407 1,161,326Managerial/administrative 21.00 101,809 - 121,774 2,398,458

55.29 3,559,784

2510 Direction of Business SupportClassified 1.00 47,999 - 61,695 59,749Managerial/administrative 0.95 101,809 - 121,774 111,237

1.95 $ 170,986

2.14



AnnualSalary Range

2520 Fiscal ServicesClassified 6.75 40,884 - 54,438 $ 337,230Managerial/administrative 1.00 56,899 - 75,861 81,745

7.75 418,975

2541 Direction of MaintenanceClassified 1.00 35,235 - 42,556 42,414Managerial/administrative 2.00 57,470 - 82,305 137,196

3.00 179,610

2542 Building Upkeep - CustodiansClassified 51.13 32,246 - 47,999 2,055,120

51.13 2,055,120

2543 Building Upkeep - GroundsClassified 3.00 33,727 - 47,999 131,012

3.00 131,012

2544 District Wide MaintenanceClassified 9.00 40,198 - 52,194 427,084

9.00 427,084

2551 Direction of TransportationManagerial/administrative 1.00 57,470 - 82,305 75,861

1.00 75,861

2552 Vehicle OperationClassified 44.25 25,857 - 42,556 1,257,229

44.25 1,257,229

2554 Vehicle MaintenanceClassified 3.00 40,198 - 50,042 145,557

3.00 145,557

2558 Special Education TransportationClassified 21.00 28,174 - 37,689 576,959

21.00 $ 576,959

2.15



AnnualSalary Range

2570 Internal Services (Warehouse)Classified 1.75 33,727 - 42,556 $ 60,640

1.75 60,640

2574 Printing, Publishing & Duplication ServicesClassified 1.75 33,727 - 42,556 65,714

1.75 65,714

2630 Information ServicesClassified 1.63 33,727 - 42,556 69,189Managerial/administrative 1.00 57,470 - 82,305 71,822

2.63 141,011

2640 Human RelationsClassified 3.88 30,861 - 59,749 192,168Managerial/administrative 1.00 119,870 - 130,437 129,542

4.88 321,710

2660 Mgmt. Info. SystemsClassified 3.00 33,727 - 42,556 140,005Managerial/administrative 4.00 65,377 - 81,735 277,875

7.00 417,880

2690 Other Support - CentralClassified 1.00 30,862 - 37,689 37,545

1.00 37,545

3320 Community Recreation ServicesLicensed 0.21 44,489 - 84,000 18,507Classified 1.38 30,862 - 37,689 47,559

1.59 66,066

3500 Care of Children ServicesTeacher on special assignment 0.50 40,060 - 57,008 28,627Classified 5.50 27,009 - 33,384 135,811

6.00 164,438

General Fund Total 916.68 $ 46,565,101

2.16



AnnualSalary Range

Grant FundsIDEA

Licensed 16.70 44,489 - 74,482 $ 900,505Classified 5.94 27,009 - 50,042 133,323Sub Total 22.64 1,033,828

Title ILicensed 30.00 40,060 - 74,482 1,934,605Teacher on special assignment 2.75 45,529 - 74,419 190,524Sub Total 32.75 2,125,129

Title II ATeacher on special assignment 2.00 44,489 - 74,482 148,964Classified 0.44 27,009 - 33,384 16,493Sub Total 2.44 165,457

Title IIITeacher on special assignment 1.00 46,377 - 74,482 71,261Classified 1.00 29,532 - 36,132 49,192Sub Total 2.00 120,453

Small LearningTeacher on special assignment 1.00 46,377 - 74,482 68,641Classified 0.94 24,774 - 27,009 20,000Sub Total 1.94 88,641

Professional Technical/PerkinsClassified 1.00 32,246 - 39,266 41,600Sub Total 1.00 41,600

Grant Funds Total 62.77 $ 3,663,749

Nutrition ServiceClassified 58.53 24,774 - 54,438 1,388,055Managerial/administrative 1.05 73,471 - 130,437 81,716

Nutrition Services Fund Total 59.58 $ 1,469,771

Total - All Funds 1,039.03 $ 51,698,621

Budget 2011-2012 All funds 1,064.46 $ 53,387,758

Net Change (25.43) $ -1,689,137

2.17

420 $ 263,503 $ 125,578 $ 162,382 $ 577,602 $ 266,000 $ 324,500 $ $ $ $421 2,995 55,698 67,723 74,114 77,000 77,000 19,480 32,666 60,000 60,000422 16,387 17,032 15,271 22,990 20,000 18,000 546 145,000

282,885 198,308 245,376 # 674,706 363,000 419,500 20,026 32,666 60,000 205,000420 79,152 29,902 123,265 133,108 115,000 171,200421 23,558 19,738 47,662 30,000 35,000 4,324 81,746 35,000 35,000422 3,400 5,878 10,558 9,253 10,000 12,000

82,552 59,338 153,561 190,023 155,000 218,200 4,324 81,746 35,000 35,000420 180,058 57,801 223,497 247,609 200,000 309,500 265,677421 1,662 8,081 15,473 36,181 40,000 35,000 34,981 46,286 50,000 70,000422 9,024 1,412 2,291 20,000 13,800

181,720 74,906 240,382 286,081 260,000 358,300 300,658 46,286 50,000 70,000421 454 273 1,500 1,600422 304 70

- 0 454 273 0 1,500 1,600 304 70420 1,896

- 1,896420 10,225 12,859 11,871 28,000 28,500421 253 932 777 7,500 6,000 6,000 6,000422 2,871 667 3,959 2,000 3,000 116

10,478 2,871 14,458 16,607 37,500 37,500 116 0 6,000 6,000420 49,856 6,433421 11,224 26,412 27,361 25,000 27,000422 2,865 5,913 13,500 13,500

1111/1112 - *

1121 -

Elementary

1221subtotal

2008/096 2010/118

Textbook Expenditures(Ten Years)

2005/063 2006/074 2011/12 2012/139

Actual Budget

2009/1072007/0852003/041 2004/052

subtotal

subtotal

subtotal

Middle

High1131 -

subtotal

subtotal

1210

1283

1291

11,224 49,856 26,412 27,361 25,000 27,000 9,298 5,913 13,500 13,500420 10,848 26,685 26,041 42,356 25,000 37,100 16,063 20,500 10,500 10,500

10,848 26,685 26,041 42,356 25,000 37,100 16,063 20,500 10,500 10,500

$ 579,707 $ 412,418 $ 706,503 $ 1,237,134 $ 867,000 $ 1,099,200 350,789 $ 187,181 $ 175,000 $ 340,000

1.

2.

3.

4.

5.6.7.8.9.

* 420 - Textbooks; 421 - Textbooks, replacement & growth; 422 - Textbooks, supplemental.Capital projects includes $2.8M in textbooks which may change as bond project timing is finalized.

Total

2003/04 textbook expenditures included K-12 Math Adoption ($448,784); K-6 Science Adoption ($54,040); HS CAM and PT Adoptions ($7,570); Growth/Replacement/Supplemental ($46,000).

Spec Ed

Notes:

subtotal

subtotal

$165,000 was realigned in 2012-13 from 1131 High School Program. These funds were reallocated on a one time budget for a reading evaluation program in 2011-12.

Science adoption scheduled for 09-10 has been deferred. High school math adoption process which began in 08-09 will be completed in 09-10.

In 2004/05 textbook expenditures consisted of K-8 Arts & Music Adoption ($153,743); 6-12 Foreign Language ($56,741); Growth/ Replacement/Supplemental ($95,839). Additional expense incurred for 6th grade move to middle school, RR new school start-up. Some textbook costs were held back from this account and charged to Capital Projects.

2005/06 expenditures included K-12 Social Studies Adoption ($494,360); HS CAM and PT Adoptions ($8,219); Growth/ Replacement/Supplemental ($129,339); additional expense incurred for all-day Kindergarten; beginning this year, Growth expenditures are reported in object 421; Supplemental expenditures are reported in object 422.In 2006/07, expenditures were focused on the K-12 Language Arts Adoption (object 420). Please note that growth costs may vary from year-to-year as enrollment "bubbles" move through the grade levels.In 2007/08, textbook expenditures mainly consisted of the K-12 Health Adoption.2008/09 expenditures were budgeted for the K-12 Math Adoption.

Science adoption originally scheduled for 09-10 is budgeted for 10-11. Growth and replacement is funded; no discretionary/supplemental allocation.

2.18

Section III

Fund Summaries – All Funds


Fund 2012‐13General Fund $93,473,248 52.6%Special Revenue Funds $18,572,465 10.4%Capital Projects Funds $50,849,858 28.6%Debt Service Funds $7 466 391 4 2%

Internal Service Funds$793,743

<1%

2012-13 DISTRICT BUDGET - FINANCIAL SUMMARY

TOTAL: $177,844,224Debt Service Funds $7,466,391 4.2%Internal Service Funds $793,743 0.4%Fiduciary Funds $6,688,519 3.8%Total All Funds: $177,844,224 100.0%Capital Projects Funds

$50,849,858 29%

Debt Service Funds$7,466,391

4%

Fiduciary Funds$6,688,519

4%

29%

General Fund$93,473,248

53%

Special Revenue Funds$18,572,465$18,572,465

10%

3.1

Fund 2011-12 2012-13

General Fund $94,473,300 $93,473,248

Special Revenue Funds

Energy Conservation Projects Fund 0 661,993Grants Funds 10,000,000 8,265,000Nutrition Services Fund 5,690,250 6,059,524Operations Stabilization Fund 1,927,000 0Student Body Fund 2,105,000 2,359,780Technology Fund 769,075 901,519Transportation Replacement Fund 0 324,649

Subtotal: 20,491,325 18,572,465

Capital Projects Funds

Capital Projects Fund 0 49,800,947Capital Reserve Fund 2,657,800 453,519Construction Excise Tax Fund 441,560 566,567Transportation Equipment Fund 121,000 28,825

Subtotal: 3,220,360 50,849,858

Debt Service FundsGeneral Obligation Bonds Fund 5,157,000 4,799,819PERS UAL Debt Fund 2,564,000 2,666,572

Subtotal: 7,721,000 7,466,391

Internal Service FundsInsurance Fund 455,000 463,743Reprographics and Postal Services Fund 0 330,000

Subtotal: 455,000 793,743

Fiduciary FundsEarly Retirement Benefits Fund 7,780,000 5,521,483Early Retirement Stipends Fund 1,580,000 1,167,036

Subtotal: 9,360,000 6,688,519

Total All Funds: $135,720,985 $177,844,224

FUND SUMMARY - ALL FUNDS

3.2

Section IV

General Fund Detailed Estimates & Narrative

by Service Area


Actuals for Actuals for FTE

Revised

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

1000 Revenue From Local Sources

1111 Current year's taxes $11,895,800 $12,188,314 $12,450,000 $12,390,570 $12,390,570 $12,390,5701112 Prior year's taxes 373,462 360,400 414,314 351,740 351,740 351,7401190 Penalties & interest on tax 76,482 21,490 35,000 35,000 35,000 35,0001312 Tuition from other dist w/stu 3,239 6,325 3,000 3,000 3,000 3,0001330 Summer school tuition 13,040 0 10,000 2,200 2,200 2,2001331 Tuition from pupils/parents 55,102 37,502 20,000 10,000 10,000 10,0001341 Driver's education tuition 25,000 18,600 25,000 10,000 10,000 10,0001411 Transportation fees 58,254 11,698 50,000 12,000 12,000 12,0001510 Interest on investments 208,773 125,841 225,000 150,000 150,000 150,0001701 Pupil activities 93,105 85,214 110,000 90,000 90,000 90,0001702 Middle school user fees 28,237 3,380 5,000 0 0 01704 High school user fees 72,690 74,837 100,000 110,000 110,000 110,0001705 Middle School Recreational Act 0 18,149 10,000 18,000 18,000 18,0001911 Rental of buildings 31,330 32,642 30,000 25,000 25,000 25,0001922 Private contrib/donations 6,751 0 0 0 0 01960 Recovery of prior year expense 155,712 182,390 75,000 75,000 75,000 75,0001980 Fees charged to grants 354,522 240,761 200,000 160,000 160,000 160,0001991 Workshop revenue 580 4,429 1,500 1,000 1,000 1,0001992 Swimming pool fees 12,480 15,677 10,000 12,000 12,000 12,0001993 Miscellaneous revenue 6,927 7,753 10,000 60,306 60,306 60,3061994 DD day care/teen parent prog 243,059 254,150 235,000 150,000 150,000 150,0001995 Medicaid - third party billing 184,785 132,732 125,000 125,000 125,000 125,0001996 Medicaid administrative claim 191,934 648,642 250,000 229,000 229,000 229,0001998 Textbook replacement revenue 2,650 3,790 3,500 3,500 3,500 3,500

Total Revenue From Local Sources $14,093,914 $14,474,714 $14,397,314 $14,023,316 $14,023,316 $14,023,316

Budget Detail by Fund/Function/Object

Budget Year: 07/01/12 - 06/30/13

General Fund

4.1


Revised

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


Budget Year: 07/01/12 - 06/30/13

General Fund

2000 Revenue from Intermediate Sources

2101 County School Funds $24,391 $23,103 $26,000 $9,500 $9,500 $9,5002196 Multnomah Co General Support 0 0 90,000 0 0 02197 Portland parks & recreation 49,640 43,267 48,000 0 0 02198 County income tax 56,140 79,506 0 0 0 02221 ESD Transit 0 0 325,000 477,815 477,815 477,815

Total Revenue from Intermediate Sources 130,171 145,876 489,000 487,315 487,315 487,315

3000 Revenue from State Sources

3101 State school fund 67,003,960 61,507,502 68,357,493 66,622,580 66,622,580 66,622,5803103 Common school fund 1,086,010 1,077,034 743,493 1,000,000 1,000,000 1,000,0003199 Other unrestricted grants 636,599 90,213 600,000 660,000 660,000 660,0003204 Driver education 24,490 30,382 32,000 30,000 30,000 30,0003222 SSF transportation equipment 349,366 3,442,482 350,000 0 0 03299 Other restricted grants 0 273,058 0 0 0 0

Total Revenue from State Sources 69,100,425 66,420,671 70,082,986 68,312,580 68,312,580 68,312,580

4000 Revenue from Federal Sources

4500 Federal restricted from fed 2,963,210 3,388,504 0 0 0 04504 Employment department (CSC) 35,667 57,960 40,000 30,000 30,000 30,0004505 National school lunch program 10,395 10,235 10,000 8,000 8,000 8,0004910 Donated commodities 2,346 1,292 1,000 700 700 700

Total Revenue from Federal Sources 3,011,618 3,457,991 51,000 38,700 38,700 38,700

5000 Other Sources

5200 Interfund transfers 0 2,083,390 3,002,000 1,500,000 1,500,000 1,500,0005300 Sale of fixed assets 189 1,270 1,000 1,500 1,500 1,5005400 Beginning Fund Balance 14,311,400 8,628,330 6,450,000 9,109,837 9,109,837 9,109,837

Total Other Sources 14,311,589 10,712,990 9,453,000 10,611,337 10,611,337 10,611,337

TOTAL ESTIMATED RESOURCES $100,647,717 $95,212,242 $94,473,300 $93,473,248 $93,473,248 $93,473,248

4.2

Actuals for Actuals for FTEAdopted Budget

Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13ESTIMATED REQUIREMENTS

100 Salaries and Wages111 Licensed salaries $35,457,654 $35,661,121 521.38 $33,045,545 496.68 $31,704,117 $31,704,117 496.68 $31,704,117112 Classified salaries 11,666,495 11,596,060 360.51 10,950,835 383.048 11,776,106 11,776,106 383.05 11,776,106113 Administrative salaries 3,686,684 3,498,049 27.7 3,262,060 27.95 3,289,249 3,289,249 27.95 3,289,249114 Managerial-classified salaries 754,164 637,147 9.00 625,690 9.00 644,499 644,499 9.00 644,499121 Substitutes - licensed 1,353,484 1,231,552 1,295,500 1,216,677 1,225,507 1,225,507122 Substitute - classified 248,513 205,861 306,000 306,000 306,000 306,000124 Temporary - classified 1,436,236 485,251 671,500 538,850 526,500 526,500130 Additional salary 1,309,562 1,066,021 1,067,450 1,133,981 1,125,145 1,125,145

Total Salaries and Wages 55,912,792 54,381,063 918.59 51,224,580 916.68 50,609,479 50,597,123 916.68 50,597,123

200 Associated Payroll Costs210 Public Employees Retirement System 8,220,881 5,933,853 10,286,505 10,443,756 10,451,615 10,451,615220 Social Security 4,182,797 4,075,491 3,883,615 3,915,850 3,875,101 3,875,101230 Other Required Payroll Costs 517,261 534,987 889,470 939,859 923,389 923,389240 Contractual Employee Benefits 12,135,130 13,448,776 12,429,315 13,120,022 13,181,738 13,181,738

Total Associated Payroll Costs 25,056,069 23,993,106 27,488,905 28,419,487 28,431,843 28,431,843

300 Purchased Services310 Instructional, Prof. & Technical Serv. 398,042 574,960 709,300 732,750 732,750 732,750320 Property Services 2,551,693 2,608,933 3,309,000 3,125,500 3,125,500 3,125,500330 Student Transportation Services 212,508 215,716 255,000 255,000 255,000 255,000340 Travel 127,903 152,121 198,975 217,476 217,476 217,476350 Communication 248,782 219,791 259,250 407,150 407,150 407,150360 Charter school payments 1,080,138 801,229 641,700 800,659 800,659 800,659371 Tuition to other Oregon district 266,060 435,191 375,000 400,000 400,000 400,000373 Tuition to private schools 1,501,550 1,346,237 1,600,000 1,500,000 1,500,000 1,500,000374 Other tuition 16,943 5,149 125,000 10,000 10,000 10,000380 Non-instruction prof & tech 152,088 86,911 245,200 247,200 247,200 247,200390 Other general prof/tech svcs 52,848 66,007 71,300 71,800 71,800 71,800

Total Purchased Services 6,608,555 6,512,245 7,789,725 7,767,535 7,767,535 7,767,535

David Douglas School District #40, Portland, OR 97233Budget Requirements Detail by Object

Budget Year: 07/01/12 - 06/30/13

General Fund

4.3


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

David Douglas School District #40, Portland, OR 97233Budget Requirements Detail by Object

Budget Year: 07/01/12 - 06/30/13

General Fund

400 Supplies and Materials411 Consumable supplies 1,642,920 1,422,611 1,711,250 1,520,635 1,520,635 1,520,635420 Textbooks 350,790 165,578 175,000 340,000 340,000 340,000430 Library Books 53,631 15,155 24,100 13,100 13,100 13,100440 Periodicals 14,997 10,630 10,300 7,300 7,300 7,300450 Food 0 0 0 5,000 5,000 5,000460 Non-consumable supplies (Non-Tech) 282,425 202,122 401,300 536,900 536,900 536,900470 Computer software 70,687 50,429 319,900 60,400 60,400 60,400480 Computer hardware 13,450 11,556 44,200 42,650 42,650 42,650

Total Supplies and Materials 2,428,900 1,878,082 2,686,050 2,525,985 2,525,985 2,525,985

500 Capital Outlay540 Depreciable equipment 48,306 8,000 45,000 45,000 45,000 45,000550 Technology 0 0 10,000 0 0 0

Total Capital Outlay $48,306 $8,000 $55,000 $45,000 $45,000 $45,000

600 Other640 Dues and fees 135,286 135,080 134,150 163,400 163,400 163,400650 Insurance and Judgments 278,399 276,291 317,500 328,200 328,200 328,200670 Taxes and licenses 4,561 2,654 9,100 9,000 9,000 9,000690 Grant indirect charges 74,246 24,777 0 0 0 0

Total Other 418,246 414,025 460,750 500,600 500,600 500,600

700 Transfers710 Fund Modification 1,700,000 250,000 50,000 0 0 0

Total Transfers 1,700,000 250,000 50,000 0 0 0

800 Other Uses of Funds810 Planned reserve 0 0 4,718,290 3,605,162 3,605,162 3,605,162820 Reserved for next year 8,400,600 7,750,945 0 0 0 0

Total Other Uses of Funds 8,400,600 7,750,945 4,718,290 3,605,162 3,605,162 3,605,162

TOTAL REQUIREMENTS BY OBJECT $100,647,714 $95,212,242 918.59 $94,473,300 916.68 $93,473,248 $93,473,248 916.68 $93,473,248

4.4

1000 INSTRUCTION

Instruction. Activities dealing directly with the teaching of students, or the interaction between teacher and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, or in other learning situations such as those involving co-curricular activities. It may also be provided through some other approved medium such as computer instruction applications, television, radio, telephone, and correspondence. Included here are the activities of instructional assistants of any type that assist in the instructional process. Expenditures for teachers’ travel within the district in connection with teaching assignments are considered costs of instruction.

1100 INSTRUCTION – Regular Programs

Regular Programs. Instructional activities designed primarily to prepare students for activities as citizens, family members, and workers as contrasted with programs designed to improve or overcome physical, mental, social and/or emotional handicaps. Regular programs include: Elementary, K-5; Middle School, 6-8; and High School, 9-12.

4.5

1111 Elementary, K-5

Elementary K-5 programs in David Douglas School District provide learning experiences as they are concerned with knowledge, skills, appreciation, attitudes, and behavioral characteristics considered to be needed by all students to enhance their awareness of life, culture and the world of work as it relates to the elementary years.

David Douglas School District operates a regular elementary school program in nine elementary buildings throughout the district. Regular elementary instructional costs do not include administration, special education, ELL, guidance or media. It does include costs for activities dealing directly with the teaching of pupils – or the interaction between the elementary teacher and the pupil – including music and Physical Education specialists. A recap of FTE in the program:

General

Fund FTE

Grant

FTE Total FTE

General

Fund FTE

Grant

FTE Total FTE

Licensed:Teachers 178.15 17.90 196.05 153.57 24.00 177.57Subtotal 178.15 17.90 196.05 153.57 24.00 177.57

ClassifiedInstructional Assistants 17.38 11.56 28.94 64.65 0.00 64.65Subtotal 17.38 11.56 28.94 64.65 0.00 64.65

Total: 195.53 29.46 224.99 218.22 24.00 242.22

2011-12 Adopted 2012-13 Adopted

Budget Notes for 2012-13:

The FTE shown in 2011-12 were incorrect. Licensed FTE was over by 3.94 FTE. Salary and associated payroll costs for staff were moved to 1291 – English as a Second Language were not moved in the adopted budget and grant FTE did not display all allocations.

8.19 licensed FTE were realigned during 2011-12 to ESL as part of the FTE split.

A 4.5 hour classified instructional assistant position (0.56 FTE) was eliminated through attrition.

15.81 FTE ESL instructional assistants from 1291 were transferred into this budget.

The grant funded licensed FTE of 24.0 for 2012-13 are current funded in 2011-12.

$60,000 for licensed substitutes and associated payroll costs were decreased.

Tuition reimbursement was suspended through 2012-13 and 2013-14. $120,000 in tuition reimbursement was applied against step increases.

Health benefits were reduced by $121,900 to match spending patterns.

$9,000 was added for instructional field trips. $19,200 was transferred to 2660 Technology for telephones. $40,000 in consumable supplies was realigned to

communications for printing and binding. $30,000 was added to communications for printing and binding. $145,000 was transferred from 1131 High School Programs

computer software to supplemental textbooks. 5.31 licensed FTE were realigned to 1291- English as a Second

Language for 2012-13. 7.50 FTE elementary classroom teachers were eliminated; 7.14

FTE from 1111 Elementary Education and 0.36 FTE from 1291 ESL Programs.

Due to reductions in Title I, 20.46 FTE instructional assistants were added during 2011-12.

11.56 FTE kindergarten instructional assistants were added to this budget starting in 2012-13.

4.6


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED REQUIREMENTS


100 Salaries and Wages

111 Licensed salaries $6,775,913 $7,190,619 178.15 $11,009,525 153.57 $9,565,604 $9,565,604 153.57 $9,565,604112 Classified salaries 158,693 232,828 17.38 377,565 64.65 1,495,928 1,495,928 64.65 1,495,928121 Substitutes - licensed 396,439 365,215 500,000 440,000 440,000 440,000124 Temporary - classified 555,797 47,091 50,000 50,000 50,000 50,000130 Additional salary 4,004 2,758 10,000 10,000 10,000 10,000


200 Associated Payroll Costs

210 Public Employees Retirement System 1,161,318 832,403 2,426,980 2,381,680 2,381,680 2,381,680220 Social Security 592,674 586,952 913,560 884,457 884,457 884,457230 Other Required Payroll Costs 53,441 63,574 158,195 164,178 164,178 164,178240 Contractual Employee Benefits 1,578,696 1,833,925 2,703,145 3,147,544 3,147,544 3,147,544


300 Purchased Services

310 Instructional, Prof. & Technical Serv. 0 0 0 9,000 9,000 9,000320 Property Services 180 288 1,000 1,000 1,000 1,000340 Travel 242 191 800 800 800 800350 Communication 16,684 12,941 19,200 70,000 70,000 70,000

Total Purchased Services 17,106 13,419 21,000 80,800 80,800 80,800

400 Supplies and Materials

411 Consumable supplies 92,971 58,361 105,000 65,000 65,000 65,000420 Textbooks 11,451 11,979 60,000 205,000 205,000 205,000460 Non-consumable supplies (Non-Tech) 20,827 5,059 30,000 30,000 30,000 30,000470 Computer software -118 41 0 0 0 0480 Computer hardware 0 389 0 0 0 0

Total Supplies and Materials 125,131 75,830 195,000 300,000 300,000 300,000

TOTAL ESTIMATED REQUIREMENTS $11,419,212 $11,244,615 195.53 $18,364,970 218.22 $18,520,191 $18,520,191 218.22 $18,520,191

David Douglas School District #40, Portland, OR 97233


Budget Year: 07/01/12 - 06/30/13

General Fund

4.7

1112 Intermediate Programs (4-5)

Intermediate Programs. Learning experiences concerned with knowledge, skills, appreciation, attitudes, and behavioral characteristics considered to be needed by all students. These experiences focus on student awareness of life within our culture and the world of work normally achieved during the intermediate school years.

This function was discontinued starting with the 2011-12 fiscal year. The actual expenditures are presented in accordance with budget law requirements.

4.8


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




111 Licensed salaries $4,111,639 $4,332,724 $0 $0 $0 $0112 Classified salaries 211,267 207,399 0 0 0 0121 Substitutes - licensed 141,346 104,096 0 0 0 0124 Temporary - classified 117,909 6,199 0 0 0 0130 Additional salary 3,521 1,612 0 0 0 0

Total Salaries and Wages 4,585,682 4,652,030 0 0 0 0


210 Public Employees Retirement System 675,482 502,866 0 0 0 0220 Social Security 343,859 346,330 0 0 0 0230 Other Required Payroll Costs 34,017 30,412 0 0 0 0240 Contractual Employee Benefits 981,002 1,149,803 0 0 0 0

Total Associated Payroll Costs 2,034,360 2,029,412 0 0 0 0


310 Instructional, Prof. & Technical Serv. 0 60,000 0 0 0 0320 Property Services 52 0 0 0 0 0340 Travel 236 7 0 0 0 0350 Communication 10,331 7,813 0 0 0 0

Total Purchased Services 10,619 67,819 0 0 0 0


411 Consumable supplies 55,162 41,186 0 0 0 0420 Textbooks 8,575 20,687 0 0 0 0460 Non-consumable supplies (Non-Tech) 4,625 969 0 0 0 0470 Computer software 83 0 0 0 0 0480 Computer hardware 1,663 0 0 0 0 0

Total Supplies and Materials 70,108 62,842 0 0 0 0

TOTAL ESTIMATED REQUIREMENTS $6,700,769 $6,812,103 0.00 $0 0.00 $0 $0 0.00 $0



Budget Year: 07/01/12 - 06/30/13

General Fund

4.9

1113 Elementary Extracurricular

School sponsored activities under the guidance and supervision of district staff are budgeted here. Extracurricular activities are meant to provide students such experiences as motivation, enjoyment, and improvement of skills. Extra duty wages for safety patrol monitors in eight elementary schools are budgeted here.

4.10


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




130 Additional salary $16,769 $18,875 0.00 $9,550 0.00 $9,550 $9,550 $9,550Total Salaries and Wages 16,769 18,875 0.00 9,550 0.00 9,550 9,550 9,550


210 Public Employees Retirement System 2,664 2,029 2,000 1,967 1,967 1,967220 Social Security 1,285 1,445 750 731 731 731230 Other Required Payroll Costs 102 90 150 136 136 136

Total Associated Payroll Costs 4,051 3,564 2,900 2,834 2,834 2,834

TOTAL ESTIMATED REQUIREMENTS $20,820 $22,438 0.00 $12,450 0.00 $12,384 $12,384 0.00 $12,384



Budget Year: 07/01/12 - 06/30/13

General Fund

4.11

1121 Middle School Programs

Middle schools provide learning experiences concerned with knowledge, skills, appreciation, attitudes, and behavioral characteristics believed to be needed by all students to understand themselves and their relationships with society and career areas that may be achieved during the middle school years.

There are three middle schools in the David Douglas School District (Alice Ott, Floyd Light and Ron Russell). Middle school costs are tracked by curricular area.

Summary of FTE:

Certified:General

Fund Grant Total FTE

General

Fund Grant Total FTE

Teachers 102.40 3.60 106.00 86.74 6.00 92.74Subtotal: 102.40 3.60 106.00 86.74 6.00 92.74

Classified:Instructional Assistants 10.06 0.00 10.06 15.94 0.00 15.94Subtotal: 10.06 0.00 10.06 15.94 0.00 15.94

Total: 112.46 3.60 116.06 102.68 6.00 108.68


Budget Notes

The FTE in the 2011-12 Adopted budget were incorrect. In the 2011-12 Adopted Budget, Instructional assistants were missing 0.14 FTE; 3.4 licensed FTE ESL were realigned to 1291 ESL Programs in 2011-12; grant FTE did not display all FTE allocated.

5.74 FTE classified instructional assistants were transferred from 1291 ESL Programs. 9.0 FTE classroom teachers were eliminated in middle schools, 8.64 FTE in 1121 and 0.36 FTE in 1291 ESL Programs. 3.62 FTE classroom teachers were realigned to 1291 ESL Programs. $40,000 in licensed substitutes plus associated payroll costs were reduced. Tuition reimbursement was suspended through 2012-13 and 2013-14. $45,000 in tuition reimbursement was applied against step increases. Health benefits were reduced by $102,400 to match spending patterns. $35,000 was realigned from consumable supplies to communications for printing and binding; $13,000 was added to communications for printing

and binding. $10,000 for telephone services was realigned to 2660 Technology.

4.12


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




111 Licensed salaries $6,746,691 $6,507,867 102.40 $6,518,890 86.74 $5,552,083 $5,552,083 86.74 $5,552,083 112 Classified salaries 216,551 217,833 10.06 197,750 15.94 373,631 373,631 15.94 373,631121 Substitutes - licensed 281,489 235,266 275,000 235,000 235,000 235,000124 Temporary - classified 41,448 0 0 0 0 0130 Additional salary 30,223 7,078 24,400 24,400 24,400 24,400

Total Salaries and Wages 7,316,402 6,968,044 112.46 7,016,040 102.68 6,185,114 6,185,114 6,185,114





320 Property Services 2,765 1,828 5,000 5,000 5,000 5,000340 Travel 699 528 1,000 1,000 1,000 1,000350 Communication 13,591 10,107 10,000 48,000 48,000 48,000



411 Consumable supplies 100,402 72,466 75,000 40,000 40,000 40,000420 Textbooks 4,324 81,746 35,000 35,000 35,000 35,000460 Non-consumable supplies (Non-Tech) 10,615 2,175 15,000 15,000 15,000 15,000470 Computer software 2,488 1,909 2,000 2,000 2,000 2,000480 Computer hardware 7,462 0 0 0 0 0





Budget Year: 07/01/12 - 06/30/13

General Fund

4.13

1122 Middle School Extracurricular

School-sponsored activities, under the guidance and supervision of district staff, are budgeted here. Extracurricular activities are meant to provide students such experiences as motivation, enjoyment, and improvement of skills. All activities previously budgeted here have been moved or eliminated in the prior year. The actual expenditures from prior years are displayed to meet budget law requirements.

4.14


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




121 Substitutes - licensed $525 $55 $0 $0 $0 $0124 Temporary - classified 1,477 0 0 0 0 0130 Additional salary 271,143 65,927 0 0 0 0

Total Salaries and Wages 273,145 65,982 0 0 0 0


210 Public Employees Retirement System 42,098 6,983 0 0 0 0220 Social Security 20,887 5,047 0 0 0 0230 Other Required Payroll Costs 1,001 264 0 0 0 0

Total Associated Payroll Costs 63,986 12,295 0 0 0 0


310 Instructional, Prof. & Technical Serv. 14,446 280 0 0 0 0Total Purchased Services 14,446 280 0 0 0 0


411 Consumable supplies 617 392 0 0 0 0460 Non-consumable supplies (Non-Tech) 3,000 0 0 0 0 0

Total Supplies and Materials 3,617 392 0 0 0 0

500 Capital Outlay

540 Depreciable equipment 48,306 0 0 0 0 0Total Capital Outlay 48,306 0 0 0 0 0

600 Other

640 Dues and fees 0 111 0 0 0 0Total Other 0 111 0 0 0 0

TOTAL ESTIMATED REQUIREMENTS $403,500 $79,060 0.00 $0 0.00 $0 $0 0.00 $0



Budget Year: 07/01/12 - 06/30/13

General Fund

4.15

1131 High School Programs

Learning experiences concerned with knowledge, skills appreciation, attitudes, and behavioral characteristics considered to be needed by all students as they work to achieve graduation requirements.

David Douglas High School supports students in grades 9-12 with an estimated enrollment of 3100 students for the 2012-2013 school year. David Douglas students might travel between seven different buildings that house a comprehensive high school program offering a variety of courses that include a rigorous core academic program and an elective program that includes fine arts, performing arts and professional technical offerings. High school costs are required to be tracked by curricular area.

Summary of FTE:

General Fund Grant Funds Total FTE General Fund Grant Funds Total FTE

Certified

Teachers 110.63 1.00 111.63 103.02 1.00 104.02Subtotal 110.63 1.00 111.63 103.02 1.00 104.02

Classified

Instructional Assistants 4.50 4.50 6.34 6.34School-to-work Coordinator 0.88 0.88 0.88 1.00 1.88Secretary/Career Center Tech 1.63 1.63 1.63 0.94 2.57Media Technician 2.75 2.75 2.75 2.75Subtotal 9.76 0.00 9.76 11.60 1.94 13.54

Total: 120.39 1.00 121.39 114.62 2.94 117.56


Budget Note

4.0 FTE classroom teachers were eliminated, 3.84 FTE in 1131 and 0.16 FTE in 1291. 3.66 FTE classroom teachers were corrected from the adopted budget as part of the realignment to 1291 ESL Programs during 2011-12. 3.38 FTE ESL instructional assistants were realigned from 1291 ESL Programs. 1.0 FTE liaison was not included in the Adopted 2011-12 total

FTE; this was transferred to 1291 – ESL programs in 2011-12. 0.11 FTE teacher was realigned to 3320 – Community Recreation Services. 1.0 FTE secretary was eliminated through attrition. 0.21 FTE classified was missing from the 2011-12 Adopted Budget. 0.75 FTE instructional assistant was transferred to 2630 Production Services in 2011-12. Tuition reimbursement was suspended through 2012-13 and 2013-14. $42,000 in tuition reimbursement was applied against step increases. Health benefits were reduced by $116,900 to match spending patterns. $12,000 for telephones was transferred to function 2660 Technology. $30,000 was added for printing and binding; $50,000 was added to non-consumables for a one-time purchase of various PE equipment. $248,000 for a reading intervention program (a one-time purchase) was realigned: $145,000 to elementary instruction for textbooks; $20,000 for

high school textbooks; $11,500 for AP test fees and the balance of $71,500 to 1400 Summer School Programs.

4.16


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




111 Licensed salaries $8,348,068 $8,199,934 110.63 $7,338,750 103.02 $6,866,444 $6,866,444 103.02 $6,866,444112 Classified salaries 313,005 316,980 9.76 317,825 11.60 335,324 335,324 11.60 335,324121 Substitutes - licensed 201,010 193,948 200,000 183,752 180,000 180,000124 Temporary - classified 32,988 25,618 15,000 27,350 15,000 15,000130 Additional salary 71,681 60,427 131,000 86,980 81,000 81,000






310 Instructional, Prof. & Technical Serv. 0 19,185 0 0 0 0320 Property Services 32,437 31,119 28,000 28,000 28,000 28,000340 Travel 1,016 74 500 500 500 500350 Communication 15,895 12,058 12,000 30,000 30,000 30,000390 Other general prof/tech svcs 15,748 14,588 12,000 12,000 12,000 12,000



411 Consumable supplies 194,822 133,098 115,500 115,500 115,500 115,500420 Textbooks 300,658 46,286 50,000 70,000 70,000 70,000460 Non-consumable supplies (Non-Tech) 28,326 9,806 37,000 87,000 87,000 87,000470 Computer software 3,167 7,142 255,000 7,000 7,000 7,000480 Computer hardware 1,728 6,506 0 0 0 0


600 Other

640 Dues and fees 975 994 2,000 13,500 13,500 13,500650 Insurance and Judgments 393 814 1,000 1,000 1,000 1,000670 Taxes and licenses 0 125 0 0 0 0

Total Other 1,368 1,933 3,000 14,500 14,500 14,500




Budget Year: 07/01/12 - 06/30/13

General Fund

4.17

1132 High School Extracurricular

School-sponsored activities, under the guidance and supervision of district staff, are budgeted here. Extracurricular activities are meant to provide students such experiences as motivation, enjoyment, and improvement of skills. Funds budgeted in this account are for the athletic director and extra duty stipends for coaches, medical attendants and officials for sports events, related supplies and materials, and club advisors. There are over 1,650 students who participate in extracurricular activities at the high school. Student athletes pay a participation fee of $100.00/sport, musicians pay $50.00/year and performing artists pay $50.00/production.

Positions budgeted here:


General Fund General Fund

Licensed

Athletic director 1.00 1.00Total: 1.00 1.00

4.18


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




111 Licensed salaries $82,875 $83,379 1.00 $82,720 1.00 $82,720 $82,720 1.00 $82,720121 Substitutes - licensed 3,993 3,259 2,000 2,000 2,000 2,000122 Substitute - classified 521 0 500 500 500 500130 Additional salary 469,001 448,793 380,000 380,000 380,000 380,000

Total Salaries and Wages 556,390 535,431 1.00 465,220 1.00 465,220 465,220 1.00 465,220


210 Public Employees Retirement System 86,129 55,571 90,650 95,836 95,836 95,836220 Social Security 42,555 40,866 35,630 35,589 35,589 35,589230 Other Required Payroll Costs 1,874 2,015 6,900 6,606 6,606 6,606240 Contractual Employee Benefits 11,167 9,046 12,925 14,964 14,964 14,964



310 Instructional, Prof. & Technical Serv. 92,087 94,136 100,000 100,000 100,000 100,000320 Property Services 0 0 5,000 5,000 5,000 5,000340 Travel 3,545 8,229 5,000 5,000 5,000 5,000



411 Consumable supplies 79,544 62,883 45,000 45,000 45,000 45,000460 Non-consumable supplies (Non-Tech) 0 0 5,000 5,000 5,000 5,000


600 Other

640 Dues and fees 20,830 21,503 20,000 20,000 20,000 20,000650 Insurance and Judgments 500 500 500 500 500 500

Total Other 21,330 22,003 20,500 20,500 20,500 20,500




Budget Year: 07/01/12 - 06/30/13

General Fund

4.19

1200 INSTRUCTION – SPECIAL PROGRAMS

Special Programs. Instructional activities designed primarily to deal with students having special needs. The Special Program service area includes the following: (1) talented and gifted; (2) children with disabilities; (3) disadvantaged children; and (4) special programs for other student populations.

1210 Programs for Talented & Gifted

Special learning experiences for students identified as gifted or talented. Learning needs of academically and intellectually gifted students K-12 are met through appropriate levels and pace in the regular classroom and enrichment classes. Support is provided to TAG staff, classroom teachers and principals working on program development, student identification, grade advancement, and numerous other activities. Related materials, supplies and fees are also provided.




Licensed

TAG coordinator 0.50 1.00Total: 0.50 1.00

Budget Note This program reflects the following budget changes for 2012-13:

Transfer of 0.50 FTE licensed TOSA budgeted in program 2210 Improvement of Instruction budgeted for 2011-12. Reduction of additional salary of $7,500 and associated payroll costs. Tuition reimbursement was suspended through 2012-13 and 2013-14. $500 in tuition reimbursement was applied against step increases. Reductions of $7,000 in purchased services and supplies. $100 for telephone services was transferred to 2660 Technology. A planned transition of TAG services to home schools was delayed to 2013-14.

4.20


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


1210 Programs for Talented & Gifted


111 Licensed salaries $155,766 $93,200 0.50 $38,615 1.00 $56,414 $56,414 1.00 $56,414112 Classified salaries 21,321 9,967 0 0 0 0121 Substitutes - licensed 2,166 558 0 0 0 0124 Temporary - classified 6,587 1,193 0 0 0 0130 Additional salary 205 0 12,500 5,000 5,000 5,000



210 Public Employees Retirement System 27,224 11,570 10,760 12,651 12,651 12,651220 Social Security 14,144 7,998 4,000 4,698 4,698 4,698230 Other Required Payroll Costs 724 418 1,050 873 873 873240 Contractual Employee Benefits 44,105 37,058 15,775 14,964 14,964 14,964



310 Instructional, Prof. & Technical Serv. 503 1,579 5,000 2,000 2,000 2,000340 Travel 1,643 1,135 2,000 2,000 2,000 2,000350 Communication 679 492 600 500 500 500



411 Consumable supplies 6,389 834 8,000 4,000 4,000 4,000420 Textbooks 304 70 0 0 0 0460 Non-consumable supplies (Non-Tech) 0 0 500 500 500 500470 Computer software 41 0 0 0 0 0

Total Supplies and Materials 6,734 904 8,500 4,500 4,500 4,500




Budget Year: 07/01/12 - 06/30/13

General Fund

4.21

1221 Learning Centers – SLP A/B

Special learning experiences for students with disabilities who spend half or most of their time in a restricted setting. All schools have resource rooms that serve students with disabilities. Additional special programs are also delivered at Cherry Park, Earl Boyles, Menlo Park, Ventura Park, Ron Russell and the High School.

Summary of FTE:

General

Fund

Grant

Funds Total FTE

General

Fund

Grant

Funds Total FTE

CertifiedCherry Park 1.00 1.00 2.00 1.00 1.00 2.00Earl Boyles 1.00 1.00 1.00 1.00Menlo Park 1.00 1.00 2.00 1.00 1.00 2.00Ventura Park 1.00 1.00 2.00 1.00 1.00 2.00Floyd Light 0.00 1.00 1.00 0.00 1.00 1.00Ron Russell 2.00 2.00 2.00 2.00High School 5.00 5.00 5.00 5.00Balancing FTE 1.00 1.00 1.00 1.00Inclusion Coach 0.50 0.50 1.00 0.50 0.50 1.00Subtotal 12.50 4.50 17.00 12.50 4.50 17.00

ClassifiedInstructional assistants 23.10 1.50 24.60 26.85 1.50 28.35Subtotal 23.10 1.50 24.60 26.85 1.50 28.35

Total: 35.60 6.00 41.60 39.35 6.00 45.35


Budget Note $10,000 in temporary classified staff plus associated payroll costs were reduced for 2012-13. Classified FTE were corrected in 2012-13 for actual FTE hired during 2011-12; 1.5 FTE were transferred from 1250, 2.25 FTE was added from

expiring ARRA grants. Tuition reimbursement was suspended through 2012-13 and 2013-14. $13,000 in tuition reimbursement was applied against step increases. Health benefits were reduced by $70,000 to match spending patterns. $4,000 for telephone services was realigned to 2660 Technology services.

4.22


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


1221 Learning Centers - SLP A/B


111 Licensed salaries $680,183 $726,117 12.50 $760,000 12.50 $762,069 $762,069 12.50 $762,069112 Classified salaries 572,144 594,867 23.10 514,700 26.85 626,366 626,366 26.85 626,366121 Substitutes - licensed 80,855 42,098 80,000 80,000 80,000 80,000124 Temporary - classified 110,805 83,466 100,000 90,000 90,000 90,000130 Additional salary 28,836 25,178 30,000 30,000 30,000 30,000






340 Travel 99 58 500 500 500 500350 Communication 4,639 3,874 4,000 0 0 0

Total Purchased Services 4,738 3,933 4,500 500 500 500


411 Consumable supplies 4,514 2,800 6,750 15,150 15,150 15,150420 Textbooks 6,687 1,896 5,000 5,000 5,000 5,000460 Non-consumable supplies (Non-Tech) 2,679 680 10,000 1,600 1,600 1,600470 Computer software 5,801 0 0 0 0 0480 Computer hardware 0 3,000 0 0 0 0





Budget Year: 07/01/12 - 06/30/13

General Fund

4.23

1225 Out of District Programs

Budgeted tuition to outside providers for approximately 60 students with significant behavioral, emotional, or social concerns. Annual per student costs range from approximately $12,000 to $80,000 depending on the type of placement. Contractors include Serendipity, Oregon Outreach, Janus, Albertina Kerr and Alpha.

In addition, approximately 55 students with disabilities are served by Multnomah ESD via resolution services. Budgeted is the second basic charge which districts pay in addition to resolution credits.

Budget Note $100,000 in other tuition was realigned to program 2130 Health Services to cover the costs of Medicaid match payments. The tuition budget was reduced by $50,000.

4.24


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


1225 Out of District Programs


112 Classified salaries $8,346 $6,953 $0 $0 $0 $0121 Substitutes - licensed 238 0 0 0 0 0

Total Salaries and Wages 8,584 6,953 0 0 0 0


210 Public Employees Retirement System 1,462 775 0 0 0 0220 Social Security 656 532 0 0 0 0230 Other Required Payroll Costs 38 34 0 0 0 0240 Contractual Employee Benefits 3,799 968 0 0 0 0

Total Associated Payroll Costs 5,955 2,309 0 0 0 0


371 Tuition to other Oregon district 265,996 396,487 350,000 325,000 325,000 325,000373 Tuition to private schools 1,152,977 1,055,376 1,250,000 1,225,000 1,225,000 1,225,000374 Other tuition 16,943 5,149 100,000 0 0 0


TOTAL ESTIMATED REQUIREMENTS $1,450,455 $1,466,274 0.00 $1,700,000 0.00 $1,550,000 $1,550,000 $1,550,000



Budget Year: 07/01/12 - 06/30/13

General Fund

4.25

1226 Home Instruction

Special learning experiences for students with disabilities who need services provided by a home tutor due to medical, behavioral, or other educational needs for a limited period of time. The district provides educational services at all grade levels for those students with individual educational plans.

Budget Note $5,000 was realigned from program 1227 Extended School Year for licensed subs and associated payroll costs; the net amount after reapplying

associated payroll costs was $4,932.

4.26


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


1226 Home Instruction


121 Substitutes - licensed $10,725 $19,358 $15,000 $18,854 $18,854 $18,854130 Additional salary 0 538 0 0 0 0

Total Salaries and Wages 10,725 19,896 0.00 15,000 0.00 18,854 18,854 18,854


210 Public Employees Retirement System 1,587 2,119 3,015 3,884 3,884 3,884220 Social Security 820 1,513 1,150 1,442 1,442 1,442230 Other Required Payroll Costs 44 82 350 267 267 267



340 Travel 574 1,129 800 800 800 800Total Purchased Services 574 1,129 800 800 800 800

TOTAL ESTIMATED REQUIREMENTS $13,750 $24,740 0.00 $20,315 0.00 $25,247 $25,247 $25,247



Budget Year: 07/01/12 - 06/30/13

General Fund

4.27

1227 Extended School Year Programs

Extended school year services must be provided by the school district if the student’s individual educational plan team determines, on an individual basis, that the services are necessary for the provision of an appropriate public education for the student. Services are provided via contract with various providers for approximately five students.

Budget Note $5,000 of instructional professional services was transferred to 1226 Home Instruction.

4.28


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


1227 Extended School Year Programs


310 Instructional, Prof. & Technical Serv. $10,981 $3,847 $20,000 $15,000 $15,000 $15,000Total Purchased Services 10,981 3,847 0.00 20,000 0.00 15,000 15,000 0.00 15,000




Budget Year: 07/01/12 - 06/30/13

General Fund

4.29

1250 Resource Rooms (ERC)

Special learning experiences for students with disabilities. These learning experiences include, but are not limited to, such areas as Resource Rooms where students with disabilities go during certain periods of the school day to receive specially designed instruction in specific subject areas as indicated in their Individualized Educational Plan (IEP).

Summary of FTE:

General

Fund

Grant

Funds Total FTE

General

Fund

Grant

Funds Total FTE

Licensed

Elementary 8.00 1.00 9.00 8.00 1.00 9.00Middle School 9.00 9.00 9.00 9.00Fir Ridge 1.00 1.00 1.00 1.00High School 4.50 4.50 3.50 3.50Subtotal 22.50 1.00 23.50 21.50 1.00 22.50

Classified

Instructional assistants 16.50 0.75 17.25 15.00 0.75 15.75Subtotal 16.50 0.75 17.25 15.00 0.75 15.75

Total: 39.00 1.75 40.75 36.50 1.75 38.25


Budget Note 1.50 FTE classified instructional assistants were transferred to 1221 during 2011-12. Due to a clerical error, there were 22.50 licensed FTE in the General Fund in 2011-12. 1.0 FTE teacher was eliminated for 2012-13. This budget was reduced by $110,000 plus associated payroll costs for temporary classified staff. Tuition reimbursement was suspended through 2012-13 and 2013-14. $12,000 in tuition reimbursement was applied against step increases. Health benefits were reduced by $15,000 to match spending patterns. $3,000 for telephone services were realigned to 2660 Technology.

4.30


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


1250 Resource Rooms (ERC)


111 Licensed salaries $1,251,332 $1,305,662 22.50 $1,268,100 21.50 $1,299,203 $1,299,203 21.50 $1,299,203112 Classified salaries 386,033 351,503 16.50 322,815 15.00 351,624 351,624 15.00 351,624121 Substitutes - licensed 35,375 52,437 40,000 40,000 40,000 40,000124 Temporary - classified 268,251 129,001 250,000 140,000 140,000 140,000130 Additional salary 34,124 35,524 35,000 35,000 35,000 35,000




Total Associated Payroll Costs 927,324 872,004 935,035 1,084,772 1,084,772 1,084,772


340 Travel 110 7 300 300 300 300350 Communication 4,197 3,498 3,000 0 0 0



411 Consumable supplies 2,944 281 2,000 2,000 2,000 2,000420 Textbooks 9,377 0 5,000 5,000 5,000 5,000460 Non-consumable supplies (Non-Tech) 180 0 2,000 2,000 2,000 2,000470 Computer software 339 208 700 700 700 700480 Computer hardware 0 0 2,300 2,300 2,300 2,300





Budget Year: 07/01/12 - 06/30/13

General Fund

4.31

1251 Community Transition Program

This program is designed to meet the needs of 18-21 year-olds who have graduated with an alternative diploma and are entitled to services under IDEA. Special education and related services will be designed to meet students’ individual needs and prepare them for employment and independent living. The program will provide academic, social and personal skill development, supported work experiences, and help navigating community resources for approximately forty students.

Summary of FTE:



Certified

Teachers 3.00 3.00Subtotal 3.00 3.00

Classified

Instructional Assistants 3.75 3.75Subtotal 3.75 3.75

Total: 6.75 6.75

Budget Note

Tuition reimbursement was suspended through 2012-13 and 2013-14. $1,000 in tuition reimbursement was applied against step increases. Health benefits were reduced $8,000 to match spending patterns. $300 for telephone services were transferred to 2660 Technology.

4.32


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


1251 Community Transition Program


111 Licensed salaries $154,932 $162,585 3.00 $168,835 3.00 $181,898 $181,898 3.00 $181,898112 Classified salaries 77,026 90,520 3.75 86,260 3.75 86,252 86,252 3.75 86,252121 Substitutes - licensed 7,475 3,987 6,000 6,000 6,000 6,000124 Temporary - classified 22,532 40,500 75,000 75,000 75,000 75,000130 Additional salary 4,108 4,243 5,000 5,000 5,000 5,000






340 Travel 335 969 300 300 300 300350 Communication 1,560 1,723 1,500 1,200 1,200 1,200390 Other general prof/tech svcs 0 410 0 0 0 0



411 Consumable supplies 8,685 6,986 7,500 7,500 7,500 7,500420 Textbooks 0 0 500 500 500 500460 Non-consumable supplies (Non-Tech) 348 0 1,800 1,800 1,800 1,800470 Computer software 0 0 200 200 200 200480 Computer hardware 0 0 1,000 1,000 1,000 1,000





Budget Year: 07/01/12 - 06/30/13

General Fund

4.33

1271 Remediation (Summer School/Night School)

Remediation consists of instructional activities designed to improve achievement of regular education students who are not meeting state performance standards. Activities take place in a specialized classroom, or outside regular class time (before or after school or during the summer). Budget Note

$7,500 for temporary classified staff was realigned to additional salary for 2012-13.

4.34


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


1271 Remediation (Summer School/Night School)


124 Temporary - classified $7,211 $247 $7,500 $0 $0 $0130 Additional salary 143,741 57,793 75,000 82,500 82,500 82,500



210 Public Employees Retirement System 24,002 6,379 16,450 16,995 16,995 16,995220 Social Security 11,506 4,410 6,360 6,311 6,311 6,311230 Other Required Payroll Costs 872 227 1,110 1,172 1,172 1,172



310 Instructional, Prof. & Technical Serv. 0 51,891 54,000 54,000 54,000 54,000350 Communication 0 0 100 100 100 100

Total Purchased Services 0 51,891 54,100 54,100 54,100 54,100


411 Consumable supplies 0 0 1,000 1,000 1,000 1,000Total Supplies and Materials 0 0 1,000 1,000 1,000 1,000




Budget Year: 07/01/12 - 06/30/13

General Fund

4.35

1282 Other Alternative Education

Alternative learning experiences provided via outside placement. This budget provides for tuition for students who do not have an individualized education plan, and thus are not categorized as special education.

Contractors include Lents Educational Center, Oregon Outreach, Serendipity, SERP, Youth Progress and Portland and Mt. Hood Community Colleges. The total number of students served is approximately 30.

Summary of FTE:



Classified

Secretary 0.50 0.50Total: 0.50 0.50

Budget Note

Tuition to private schools was reduced by $25,000. $50,000 in tuition to private schools was realigned to tuition to other Oregon districts to better align with spending. $5,000 was reduced in other tuition. $10,000 was transferred from other tuition to 1285 Home Tutors for tutoring costs.

4.36


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


1282 Other Alternative Education


112 Classified salaries $0 $0 0.50 $16,600 0.50 $17,113 $17,113 0.50 $17,113Total Salaries and Wages 0 0 0.50 16,600 0.50 17,113 17,113 0.50 17,113


210 Public Employees Retirement System 0 0 3,160 3,525 3,525 3,525220 Social Security 0 0 1,270 1,309 1,309 1,309230 Other Required Payroll Costs 0 0 230 243 243 243240 Contractual Employee Benefits 0 0 7,470 9,436 9,436 9,436

Total Associated Payroll Costs 0 0 12,130 14,513 14,513 14,513


371 Tuition to other Oregon district 64 38,704 25,000 75,000 75,000 75,000373 Tuition to private schools 348,573 290,861 350,000 275,000 275,000 275,000374 Other tuition 0 0 25,000 10,000 10,000 10,000390 Other general prof/tech svcs 0 10,000 10,000 10,000 10,000 10,000





Budget Year: 07/01/12 - 06/30/13

General Fund

4.37

1283 Fir Ridge Campus

Fir Ridge Campus is the district’s alternative high school. Its budgeted enrollment is approximately 240 students in grades 9-12. Fir Ridge provides a variety of programs for students wishing to complete their high school diploma, study for their GED, or enhance their academic skills through independent study. Students attending Fir Ridge Campus achieve credits toward Oregon diploma standards.

Summary of FTE:



Certified

Teachers 14.50 14.50Subtotal 14.50 14.50

Classified

Instructional Assistants 2.75 3.50Subtotal 2.75 3.50

Total: 17.25 18.00

Budget Note 0.75 FTE classified instructional assistant was added from 1291 ESL Programs. Tuition reimbursement was suspended through 2012-13 and 2013-14. $4,000 in tuition reimbursement was applied against step increases. Health benefits were reduced by $27,000 to match spending patterns. $1,000 for telephone services was realigned to 2660 Technology Services. $1,000 was realigned to communication for printing and binding.

4.38


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




111 Licensed salaries $842,021 $895,452 14.50 $917,500 14.50 $902,381 $902,381 14.50 $902,381112 Classified salaries 71,721 78,069 2.75 64,200 3.50 84,919 84,919 3.50 84,919121 Substitutes - licensed 35,184 42,184 35,000 35,868 35,000 35,000130 Additional salary 0 4,286 4,150 7,006 4,150 4,150

Total Salaries and Wages 948,926 1,019,991 17.25 1,020,850 18.00 1,030,174 1,026,450 18.00 1,026,450





310 Instructional, Prof. & Technical Serv. 25,925 32,500 25,000 25,000 25,000 25,000340 Travel 0 0 200 200 200 200350 Communication 1,734 1,493 1,000 2,000 2,000 2,000390 Other general prof/tech svcs 0 1,585 0 0 0 0



411 Consumable supplies 10,539 7,473 10,000 8,000 8,000 8,000420 Textbooks 116 0 6,000 6,000 6,000 6,000460 Non-consumable supplies (Non-Tech) 824 1,961 9,000 9,000 9,000 9,000470 Computer software 0 0 500 500 500 500480 Computer hardware 0 0 1,000 1,000 1,000 1,000





Budget Year: 07/01/12 - 06/30/13

General Fund

4.39

1285 Home Tutors

Alternative learning experiences for students who need services provided by a home tutor due to medical, behavioral, or other educational needs for a limited period of time. These services are for students who do not have an individualized education plan and thus are not categorized as special education.

Budget Note $10,000 was transferred from 1282 Alternative Education to increase licensed substitutes and associated payroll costs, after applying new

associated payroll rates, the net amount increased is $9,949. .

4.40


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


1285 Home Tutors


121 Substitutes - licensed $10,393 $21,090 $11,000 $18,670 $18,670 $18,670130 Additional salary 0 48 0 0 0 0



210 Public Employees Retirement System 1,452 2,159 $2,250 3,846 3,846 3,846220 Social Security 790 1,611 850 1,428 1,428 1,428230 Other Required Payroll Costs 42 87 160 265 265 265



340 Travel 668 775 800 800 800 800Total Purchased Services 668 775 800 800 800 800


480 Computer hardware 0 0 0 0 0 0Total Supplies and Materials 0 0 0 0 0 0




Budget Year: 07/01/12 - 06/30/13

General Fund

4.41

1288 Charter School

Expenditures related to district-sponsored charter schools and Arthur Academy. Expected costs are as follows:

Arthur Academy

Budgeted ADM: 150

Weighted ADM: 12.25

Budgeted ADMw: 162.25

Estimated per Student reimbursement (80%) $4,787.20

Budgeted Payments to Arthur Academy $776,723

Other Payments:Home Districts (5 students at $4787 each): $23,936

Total Budget $800,659

4.42


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


1288 Charter School


360 Charter school payments $1,080,138 $801,229 $641,700 $800,659 $800,659 $800,659Total Purchased Services 1,080,138 801,229 641,700 800,659 800,659 800,659

TOTAL ESTIMATED REQUIREMENTS $1,080,138 $801,229 0.00 $641,700 0.00 $800,659 $800,659 0.00 $800,659



Budget Year: 07/01/12 - 06/30/13

General Fund

4.43

1290 DESIGNATED PROGRAMS

Designated Programs. Special learning experiences for other students with special needs; such as English as a second language students, teen parents and migrant education.

1291 English as a Second Language (ESL)

Instructional activities designed to improve English skills of students who do not speak English as their native language. Emphasis of the program is to enable these students to become competent in the comprehension, speaking, reading, and composition of the English language. The goal is achieved by a combination of pullout and in-classroom support that emphasizes understanding of the English language. Students are also given support in various curriculum content areas to ensure their success in all areas of the curriculum.

A breakout of staff by level is as follows:


Licensed:

Teacher on special assignment 1.00 1.00 0.50 0.50 1.00Teachers 36.00 36.00 60.79 60.79Sub Total 37.00 0.00 37.00 61.29 0.50 61.79

Classified

Instructional assistants 29.75 29.75 0.00 0.00Liaisons 1.50 1.00 2.50 2.50 1.00 3.50DO Clerk 0.88 0.88 0.88 0.88Subtotal 32.13 1.00 33.13 3.38 1.00 4.38

Total: 69.13 1.00 70.13 64.67 1.50 66.17


Budget Note

All ESL instructional assistants were realigned to their respective grade level. 0.50 FTE teachers on special assignment were reduced in the General Fund and will be paid by grant funds. Note that FTE in the adopted 11-12 budget was incorrect; the corrected amount for 2011-12 with redistribution from other programs should have

been 51.86 licensed FTE including a 0.50 FTE correction to 1291. 1.0 FTE classified liaison was realigned from 1131 High School Programs that was not included in the FTE numbers in the 11-12 Adopted Budget. The classified clerk position was budgeted at 6 hours in 11-12 but displayed as 7 hours (0.88 FTE) in the Adopted 11-12 Budget. 0.125 FTE clerk was added to this program. This FTE and funding came from redistribution of a clerk FTE from Function 2210. Health benefits were reduced by $70,000 to match spending patterns. Tuition reimbursement was suspended through 2012-13 and 2013-14. $23,000 in tuition reimbursement was applied against step increases. Instructional professional services were reduced $4,500. $5,000 for telephone services were realigned to 2660 Technology. $3,000 was realigned from non consumable supplies to communications for printing and binding.

4.44


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


1291 English as a Second Language (ESL)


111 Licensed salaries $2,752,110 $2,773,101 37.00 $2,389,800 61.29 $3,983,584 $3,983,584 61.29 $3,983,584112 Classified salaries 879,240 874,378 32.13 718,950 3.50 93,054 93,054 3.50 93,054121 Substitutes - licensed 63,461 66,986 65,000 65,000 65,000 65,000124 Temporary - classified 87,887 15,208 0 0 0 0130 Additional salary 43,490 38,596 45,000 45,000 45,000 45,000



210 Public Employees Retirement System 567,942 410,342 655,745 862,451 862,451 862,451220 Social Security 286,613 281,009 246,775 320,274 320,274 320,274230 Other Required Payroll Costs 18,391 22,850 47,400 59,445 59,445 59,445240 Contractual Employee Benefits 942,671 1,082,351 923,025 900,589 900,589 900,589



310 Instructional, Prof. & Technical Serv. 14,414 11,723 23,500 19,000 19,000 19,000340 Travel 1,458 1,085 1,600 1,600 1,600 1,600350 Communication 8,495 7,918 5,000 3,000 3,000 3,000



411 Consumable supplies 10,174 8,793 9,000 9,000 9,000 9,000420 Textbooks 9,298 2,913 13,500 13,500 13,500 13,500460 Non-consumable supplies (Non-Tech) 0 0 6,000 3,000 3,000 3,000470 Computer software 613 25 1,000 1,000 1,000 1,000480 Computer hardware 1,190 0 2,500 2,500 2,500 2,500





Budget Year: 07/01/12 - 06/30/13

General Fund

4.45

1400 Summer School Instructional activities as defined under 1100 Regular Programs carried on during the period between the end of the regular school term and the beginning of the next regular school term; this does not include the summer term of a 12-month school year. This budget includes the following high school summer programs: Math Camp, Writing Camp, Reading Camp, AP Trigonometry, and College Institute. Summer credit recovery is budgeted under 1271 – Remediation. Budget Note:

$71,500 of this budget came from a transfer from 1131 High School Programs. That budget was for a one-time purchase of a reading intervention program.

4.46

Actuals for Actuals for FTEAdopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


1400 Summer School Regular


130 Additional salary $0 $0 $0 $68,845 $68,845 $68,845Total Salaries and Wages 0 0 0.00 0 0.00 68,845 68,845 0.00 68,845


210 Public Employees Retirement System 0 0 0 14,183 14,183 14,183220 Social Security 0 0 0 5,268 5,268 5,268230 Other Required Payroll Costs 0 0 0 979 979 979

Total Associated Payroll Costs 0 0 0 20,430 20,430 20,430


411 Consumable supplies 0 0 0 1,200 1,200 1,200Total Supplies and Materials 0 0 0 1,200 1,200 1,200

TOTAL ESTIMATED REQUIREMENTS $0 $0 0.00 $0 0.00 $90,475 $90,475 0.00 $90,475

TOTAL INSTRUCTION $59,594,079 $57,312,160 598.11 $58,193,590 603.41 $57,917,014 $57,917,014 603.41 $57,917,014



Budget Year: 07/01/12 - 06/30/13

General Fund

4.47

2000 SUPPORT SERVICES

Supporting services provide administrative, technical, personal (such as guidance and health) services and logistical support to facilitate and enhance instruction.

2100 SUPPORT SERVICES – STUDENTS

Activities designed to assess and improve the well being of students and/or supplement the teaching process.

2110 Attendance and Social Work Services

Activities which are designed to improve student attendance at school and which attempt to prevent or solve students’ problems involving home, the school and/or the community. Staff budgeted are at the high school.




Licensed

Attendance coordinator 1.00 1.00Subtotal 1.00 1.00

Classified

Attendance secretary 0.88 0.88Subtotal 0.88 0.88

Total: 1.88 1.88

Budget Note

$200 in communication is realigned to function 2660 – Technology. All telephone expenses were realigned to function 2660 starting in 2012-13.

4.48


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2110 Attendance & Social Work


111 Licensed salaries $67,717 $57,508 1.00 $57,250 1.00 $56,414 $56,414 1.00 $56,414112 Classified salaries 45,092 32,722 0.88 25,700 0.88 26,524 26,524 0.88 26,524



210 Public Employees Retirement System 17,108 9,866 17,200 17,085 17,085 17,085220 Social Security 8,132 6,891 6,500 6,345 6,345 6,345230 Other Required Payroll Costs 450 368 1,525 1,178 1,178 1,178240 Contractual Employee Benefits 30,297 26,139 25,040 28,057 28,057 28,057



310 Instructional, Prof. & Technical Serv. 0 36,878 0 0 0 0350 Communication 456 199 200 0 0 0

Total Purchased Services 456 37,077 200 0 0 0




Budget Year: 07/01/12 - 06/30/13

General Fund

4.49

2115 Student Safety

Activities associated with elementary safety patrol, middle school campus monitors, high school campus security, and the direct expenses related to providing safety and security for our students on our school campuses are budgeted here.

The portion of the campus monitors and campus security that were budgeted to transportation (function 2559) are moved here in 2012-13. The bus safety monitors previously budgeted under 2559 – Other Transportation Services are also moved to this program starting in 2012-13. Expenses for two Portland Police school resource officers are paid by the City and are not included in this budget. Expenses related to the security of buildings are budgeted within function 2546.

A recap of staff is as follows:

General Fund

Transportation

(2559) Total FTE General Fund

Transportation

(2559) Total FTE

Classified

Elementary Schools 0.00 0.00 0.00 1.38 1.38Middle Schools (.75 per school) 1.95 0.30 2.25 2.25 2.25Fir Ridge Campus 1.55 0.20 1.75 1.75 1.75High School 4.50 0.50 5.00 5.00 5.00

Total: 8.00 1.00 9.00 10.38 0.00 10.38


Budget Note

1.0 FTE campus monitors were added from 2559 – Other Transportation Services. 1.38 FTE bus safety monitors were added from 2559 – Other Transportation Services. Health benefits were reduced by about $3,600 to match spending patterns. $1,500 for telephone expenses are realigned from this function to function 2660 – Technology Services starting in 2012-13.

4.50


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2115 Student Safety


112 Classified salaries $333,954 $354,019 8.00 $273,930 10.38 $336,001 $336,001 10.38 $336,001124 Temporary - classified $0 $0 $0 $12,000 $12,000 $12,000130 Additional salary 897 0 700 700 700 700






310 Instructional, Prof. & Technical Serv. 45 0 0 0 0 0340 Travel 1,664 100 1,000 1,000 1,000 1,000350 Communication 2,586 2,513 1,500 0 0 0



411 Consumable supplies 308 26 500 500 500 500460 Non-consumable supplies (Non-Tech) 1,110 0 2,500 2,500 2,500 2,500


600 Other

670 Taxes and licenses 50 0 500 500 500 500Total Other 50 0 500 500 500 500




Budget Year: 07/01/12 - 06/30/13

General Fund

4.51

2120 Guidance Services

Those activities of counseling students and parents; providing consultation with other staff members on learning problems; assisting students in personal and social development; assessing the abilities of students; assisting students as they make their own educational and career plans and choices; providing referrals; and working with other staff members in planning and conducting guidance programs for students.

A recap of FTE is as follows:


Licensed:

Teacher on special assignment 1.00 0.50 1.50 0.25 0.75 1.00 Elementary Counselors 9.00 9.00 9.00 9.00

Middle School Counselors 6.00 6.00 6.00 6.00 Fir Ridge Campus Counselors 1.00 1.00 1.00 1.00

High School Campus Counselors 6.00 6.00 6.00 6.00Sub Total 23.00 0.50 23.50 22.25 0.75 23.00

Classified

Secretaries/Student Support 5.38 5.38 6.38 6.38Subtotal 5.38 0.00 5.38 6.38 0.00 6.38

Total: 28.38 0.50 28.88 28.63 0.75 29.38


Budget Note

The FTE for the TOSA position was budgeted incorrectly as 1.0 FTE in the General Fund in 2011-12. This position was split 0.50 General Fund and 0.50 grant funds (Title I). This budget includes a realignment of 0.25 FTE teachers on special assignment to Title I.

For 2012-13, $40,000 in contracted services was realigned to 1.0 FTE classified position to work with students to provide problem solving and social skills individually and in small groups.

Tuition reimbursement was suspended through 2012-13 and 2013-14. $10,000 in tuition reimbursement was applied against step increases. $2,000 for telephone services was realigned to Function 2660 Technology Services.

4.52


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




111 Licensed salaries $1,510,156 $1,522,084 23.00 $1,500,875 22.25 $1,435,818 $1,435,818 22.25 $1,435,818112 Classified salaries 192,450 194,146 5.38 167,000 6.38 210,304 210,304 6.38 210,304121 Substitutes - licensed 19,654 46,982 15,000 10,000 10,000 10,000130 Additional salary 47,788 40,667 50,000 55,000 55,000 55,000






310 Instructional, Prof. & Technical Serv. 0 0 40,000 0 0 0340 Travel 441 1,578 1,000 1,000 1,000 1,000350 Communication 3,251 2,609 2,000 0 0 0



411 Consumable supplies 2,893 244 5,000 5,000 5,000 5,000460 Non-consumable supplies (Non-Tech) 0 1,415 0 0 0 0





Budget Year: 07/01/12 - 06/30/13

General Fund

4.53

2130 Health Services

Physical and mental health services that are not direct instruction. Included are activities that provide students with appropriate medical, dental and nursing services.

A recap of health assistants’ FTE is as follows: 2011-12 Adopted 2012-13 Adopted


Classified

Health Assistants (Elem.) 4.50 4.50Health Assistants (HS) 0.50 0.50Coordinator (High School) 1.00 0.00

Total: 6.00 5.00

In addition to this budget, nursing services are provided via resolution with Multnomah ESD.

A recap of the nurses’ FTE provided by MESD is as follows:

Elementary & Middle School 2.40High School 0.80Fir Ridge Campus 0.40

3.60

(These nurses are employees of Multnomah ESD)

Budget Note This budget is reduced for 2012-13 by 1.0 FTE classified coordinator. The district was reimbursed by Multnomah County for this position through

March 2012 when the grant ended and the position was eliminated. $100,000 was transferred from 1225 Out of District Programs to cover the Medicaid match payment. $140,000 was added to this budget for one-on-one nursing services. $300 was moved for telephone services to function 2660 Technology Services. $200 in supplies was realigned to communications to cover printing and binding services.

4.54


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2130 Health Services


112 Classified salaries $126,098 $149,400 6.00 $160,900 5.00 $125,630 $125,630 5.00 $125,630124 Temporary - classified 1,091 1,299 0 0 0 0130 Additional salary 0 90 0 0 0 0



210 Public Employees Retirement System 18,661 16,549 31,600 25,880 25,880 25,880220 Social Security 9,517 11,284 12,260 9,610 9,610 9,610230 Other Required Payroll Costs 864 1,569 2,400 1,780 1,780 1,780240 Contractual Employee Benefits 61,297 80,422 65,700 74,820 74,820 74,820



310 Instructional, Prof. & Technical Serv. 0 800 20,000 260,000 260,000 260,000350 Communication 685 1,272 1,200 1,100 1,100 1,100



411 Consumable supplies 7,221 5,086 10,000 9,800 9,800 9,800460 Non-consumable supplies (Non-Tech) 0 0 500 500 500 500





Budget Year: 07/01/12 - 06/30/13

General Fund

4.55

2140 Psychological Services

Activities concerned with administering psychological tests and interpreting the results, gathering and interpreting information about student behavior, working with other staff members in planning school programs to meet the special needs of students as indicated by psychological tests, and behavioral evaluation and planning and managing program of psychological services, including psychological counseling for students, staff and parents. Services are provided from the district’s student evaluation center located at South Powellhurst.



Licensed

Behavior Specialists 0.50 0.50 1.00 0.50 0.50 1.00 Psychologists - 3.00 3.00 - 3.00 3.00 Placement coordinators 2.00 1.00 3.00 2.00 1.00 3.00 Sub Total 2.50 4.50 7.00 2.50 4.50 7.00

Classified

Clerks 0.84 1.90 2.74 1.09 1.90 2.99Sub Total 0.84 1.90 2.74 1.09 1.90 2.99

Total: 3.34 6.40 9.74 3.59 6.40 9.99


Budget Note

0.25 FTE classified clerk salary and associated payroll costs were transferred from 2630 Production in 2011-12. Tuition reimbursement was suspended through 2012-13 and 2013-14. $2,000 in tuition reimbursement was applied against step increases. $1,000 in telephone services was realigned to function 2660 Technology Services.

4.56


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




111 Licensed salaries $303,191 $168,598 2.50 $160,000 2.50 $161,239 $161,239 2.50 $161,239112 Classified salaries 43,930 20,305 0.84 27,600 1.09 33,324 33,324 1.09 33,324124 Temporary - classified 6,487 0 0 0 0 0130 Additional salary 15,315 11,954 20,000 20,000 20,000 20,000



210 Public Employees Retirement System 55,768 21,850 42,500 44,200 44,200 44,200220 Social Security 28,064 15,096 15,900 16,414 16,414 16,414230 Other Required Payroll Costs 1,440 783 3,600 3,047 3,047 3,047240 Contractual Employee Benefits 76,257 48,949 46,400 53,720 53,720 53,720



310 Instructional, Prof. & Technical Serv. 0 105,000 110,000 110,000 110,000 110,000340 Travel 8,516 6,645 5,300 5,300 5,300 5,300350 Communication 1,870 1,552 1,600 600 600 600



411 Consumable supplies 13,471 13,657 15,000 15,000 15,000 15,000430 Library Books 93 0 500 500 500 500460 Non-consumable supplies (Non-Tech) 94 0 1,000 1,000 1,000 1,000470 Computer software 255 150 500 500 500 500





Budget Year: 07/01/12 - 06/30/13

General Fund

4.57

2150 Speech Pathology and Audiology Services

Activities that have as their purpose the identification, assessment, and treatment of students with impairments in speech, hearing and language.

Recap by location:


Licensed Pathologists

Elementary 4.35 3.65 8.00 5.50 3.70 9.20Middle School 2.75 2.75 2.00 2.00High School 1.90 1.90 2.00 2.00Student Evaluation Center 0.50 0.50 1.00 1.00 2.00Sub Total 9.50 3.65 13.15 10.50 4.70 15.20

Classified

Clerks 3.50 0.63 4.13 2.88 0.63 3.51Sub Total 3.50 0.63 4.13 2.88 0.63 3.51

Total: 13.00 4.28 17.28 13.38 5.33 18.71


(addit (addit(addit

Budget Note

FTE in the 11-12 Adopted Budget were distributed differently; 3.70 Licensed FTE were hired from grant funds in 11-12. 0.62 FTE classified was realigned for a licensed speech pathologist. Additional funding for this position came from conversion of instructional

professional services in the amount of $31,050 making an addition of 1.0 licensed pathologist. Tuition reimbursement was suspended through 2012-13 and 2013-14. $2,500 in tuition reimbursement was applied against step increases. $1,000 for telephone services was realigned to 2660 Technology Services.

4.58


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2150 Speech Pathology and Audiology Services


111 Licensed salaries $595,991 $608,630 9.50 $617,335 10.50 $647,127 $647,127 10.50 $647,127112 Classified salaries 152,210 148,062 3.50 100,925 2.88 103,868 103,868 2.88 103,868121 Substitutes - licensed 153 99 500 500 500 500124 Temporary - classified 10,335 107 0 0 0 0130 Additional salary 21,372 21,213 22,000 22,000 22,000 22,000






310 Instructional, Prof. & Technical Serv. 46,280 21,828 70,000 38,950 38,950 38,950320 Property Services 930 1,140 1,500 1,500 1,500 1,500340 Travel 0 158 2,000 2,000 2,000 2,000350 Communication 2,618 1,551 1,500 500 500 500



411 Consumable supplies 7,261 1,249 5,000 5,000 5,000 5,000460 Non-consumable supplies (Non-Tech) 462 0 1,000 1,000 1,000 1,000470 Computer software 0 0 500 500 500 500480 Computer hardware 0 0 1,000 1,000 1,000 1,000


600 Other

640 Dues and fees 3,533 2,925 3,000 3,000 3,000 3,000Total Other 3,533 2,925 3,000 3,000 3,000 3,000




Budget Year: 07/01/12 - 06/30/13

General Fund

4.59

2160 Other Student Treatment Services

Activities associated with providing services such as occupational therapy and physical therapy.



Licensed Pathologists

Occupational/physical therapist 0.60 2.00 2.60 0.60 2.00 2.60Sub Total 0.60 2.00 2.60 0.60 2.00 2.60

Classified

Physical therapist assistant 0.40 0.40 0.40 0.40Occupational therapist assistant 0.38 0.75 1.13 0.38 0.75 1.13Sub Total 0.78 0.75 1.53 0.78 0.75 1.53

Total: 1.38 2.75 4.13 1.38 2.75 4.13


(addit (addit(addit(addit

Budget Note

$200 in telephone services was realigned to function 2660 Technology Services.

4.60


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




111 Licensed salaries $27,041 $25,926 0.60 $29,825 0.60 $29,503 $29,503 0.60 $29,503112 Classified salaries 31,175 31,467 0.78 26,925 0.78 28,071 28,071 0.78 28,071130 Additional salary 3,322 4,041 5,000 5,000 5,000 5,000



210 Public Employees Retirement System 9,309 6,709 12,400 12,891 12,891 12,891220 Social Security 4,479 4,438 4,725 4,787 4,787 4,787230 Other Required Payroll Costs 237 249 1,125 888 888 888240 Contractual Employee Benefits 16,315 18,597 19,465 21,650 21,650 21,650



340 Travel 2,062 2,527 2,500 2,500 2,500 2,500350 Communication 571 362 200 0 0 0



411 Consumable supplies 1,624 1,286 2,000 2,000 2,000 2,000460 Non-consumable supplies (Non-Tech) 30 0 500 500 500 500





Budget Year: 07/01/12 - 06/30/13

General Fund

4.61

2190 Service Direction Support, Student Support Services

Activities concerned with direction and management of student support services, (e.g., special education and alternative programs). Expenditures for the special education director and assistants are budgeted here.

A recap of staff is as follows:


Administrative

Director - Student Services 1.00 1.00 1.00 1.00 Subtotal 1.00 - 1.00 1.00 1.00

Classified

Secretaries 1.77 - 1.77 1.50 0.41 1.91 Subtotal 1.77 - 1.77 1.50 0.41 1.91

Total: 2.77 - 2.77 2.50 0.41 2.91


Budget Note A clerk position was reduced 0.27 FTE. $150 for telephone services was realigned to 2660 Technology Services for 2012-13. $300 in consumable supplies was realigned to communications for printing and binding. Consumable supplies were reduced by $1,500. Periodicals were reduced by $500.

4.62


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2190 Student Support (Special Ed)100 Salaries and Wages

112 Classified salaries $65,720 $73,680 1.77 $66,900 1.50 $59,208 $59,208 1.50 $59,208113 Administrative salaries 124,868 122,975 1.00 122,980 1.00 122,975 122,975 1.00 122,975


200 Associated Payroll Costs210 Public Employees Retirement System 29,427 21,385 39,325 38,640 38,640 38,640220 Social Security 13,304 14,008 13,525 14,344 14,344 14,344230 Other Required Payroll Costs 661 742 2,575 2,662 2,662 2,662240 Contractual Employee Benefits 38,020 40,638 38,200 40,966 40,966 40,966


300 Purchased Services340 Travel 5,434 5,478 7,000 7,000 7,000 7,000350 Communication 1,323 685 650 800 800 800


400 Supplies and Materials411 Consumable supplies 1,453 917 3,000 1,200 1,200 1,200440 Periodicals 882 416 1,500 1,000 1,000 1,000460 Non-consumable supplies (Non-Tech) 170 68 1,000 1,000 1,000 1,000470 Computer software 69 0 500 500 500 500480 Computer hardware 0 0 1,300 1,300 1,300 1,300


600 Other640 Dues and fees 565 585 1,000 1,000 1,000 1,000

Total Other 565 585 1,000 1,000 1,000 1,000


David Douglas School District #40, Portland, OR 97233Budget Detail by Fund/Function/Object

Budget Year: 07/01/12 - 06/30/13

General Fund

4.63

2210 Improvement of Instruction Services

Activities designed primarily for assisting instructional staff in planning, developing, and evaluating the process of providing learning experiences for students.

Staffing Summary:

2012-13 Adopted


Licensed

TOSA - Instructional Activities 0.50 0.50 0.00 0.00TOSA - District Music Supervisor 0.50 0.50 0.00 0.00TOSA - Title I Funded 1.00 1.00 0.00 2.00 2.00TOSA - Title IIA 2.50 0.00 2.00 2.00TOSA - Title III 0.00 0.00 0.50 0.50

Subtotal: 1.00 3.50 2.00 0.00 4.50 4.50

Classified

Secretarial 2.25 0.00 2.25 1.56 0.44 2.00Subtotal: 2.25 0.00 2.25 1.56 0.44 2.00

Administrative

Directors 1.75 1.75 2.00 0.00 2.00Subtotal: 1.75 0.00 1.75 2.00 0.00 2.00

Total FTE: 5.00 3.50 6.00 3.56 4.94 8.50

2011-12 Adopted

Budget Note

0.75 classified FTE from a clerk position was realigned to 0.125 FTE to 1291, 0.125 to 2574, 0.125 to 2220, and 0.375 FTE to 3320. In 2011-12 0.06 classified FTE was not shown in the adopted budget document.

The 0.50 FTE district music supervisor budgeted for 2011-12 should have been budgeted under 1210 TAG. This FTE was realigned during 2011-12. A $3,060 stipend for music coordination is budgeted for 2012-13.

0.25 FTE Administrator was added for the Director of Technology. This was previously grant funded. The 1.0 FTE TOSA for instructional activities was eliminated for 2012-13, 0.50 was budgeted in General Fund, 0.50 FTE was budgeted under Title

IIA. Tuition reimbursement was suspended through 2012-13 and 2013-14. $2,000 in tuition reimbursement was applied against step increases. $700 for telephone services was realigned to 2660 Technology services. $5,000 in consumable supplies was reduced. $7,500 for other under dues and fees was added for EasyCBM fees at $1 per student for 7500 students.

4.64


Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2210 Improvement of Instruction Services


111 Licensed salaries $110,874 $73,870 1.00 $74,825 0.00 $0 $0 0.00 $0112 Classified salaries 100,530 101,247 2.25 94,450 1.56 61,925 61,925 1.56 61,925113 Administrative salaries 121,316 184,676 1.75 187,900 2.00 223,056 223,056 2.00 223,056114 Managerial-classified salaries 59,604 0 0 0 0 0121 Substitutes - licensed 200 0 0 0 0 0130 Additional salary 9,913 246 0 3,060 3,060 3,060






310 Instructional, Prof. & Technical Serv. 0 0 2,000 1,000 1,000 1,000340 Travel 4,741 7,719 11,000 11,000 11,000 11,000350 Communication 5,797 5,143 8,200 7,500 7,500 7,500



411 Consumable supplies 8,673 1,489 15,000 10,000 10,000 10,000430 Library Books 140 0 200 200 200 200460 Non-consumable supplies (Non-Tech) 94 0 500 500 500 500470 Computer software 0 0 500 500 500 500480 Computer hardware 0 0 1,000 1,000 1,000 1,000


600 Other





Budget Year: 07/01/12 - 06/30/13

General Fund

4.65

2220 Educational Media Services

Activities concerned with the use of all teaching and learning resources including hardware, software, print and non-print content materials, on-line and other distance learning resources. Educational media are defined as any device, content material, method, or experience used for teaching and learning purposes.

A recap of staff is as follows: 2011-12 Adopted 2012-13 Adopted


Licensed

Librarians 1.00 1.00Sub Total 1.00 1.00

Classified

Media clerks 0.88 1.00Library clerks 10.00 10.00Sub Total 10.88 11.00

Total: 11.88 12.00

(addit (addit(addit(addit

Budget Note

0.125 FTE media clerk was reinstated for 2012-13. FTE budget came from a position in 2210 Improvement of Instruction. Tuition reimbursement was suspended through 2012-13 and 2013-14. $2,000 in tuition reimbursement was applied against step increases. Additional salaries were reduced by $15,500 plus associated payroll costs. $2,500 for telephone services was realigned in 2012-13 to 2660 Technology Services. Library books were reduced $11,000. Periodicals were reduced $2,500 Computer software was reduced $12,000.

4.66


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2220 Educational Media Services


111 Licensed salaries $904,489 $890,301 1.00 $75,300 1.00 $74,482 $74,482 1.00 $74,482112 Classified salaries 139,460 147,385 10.88 270,900 11.00 261,339 261,339 11.00 261,339121 Substitutes - licensed 14,827 19,715 1,500 1,500 1,500 1,500124 Temporary - classified 0 370 5,000 5,000 5,000 5,000130 Additional salary 640 241 25,500 10,000 10,000 10,000

Total Salaries and Wages 1,059,416 1,058,012 11.88 378,200 12.00 352,321 352,321 352,321





340 Travel 0 0 1,000 1,000 1,000 1,000350 Communication 2,623 1,837 3,500 1,000 1,000 1,000



411 Consumable supplies 1,710 149 3,250 3,250 3,250 3,250430 Library Books 53,398 15,155 22,000 11,000 11,000 11,000440 Periodicals 13,965 8,859 7,500 5,000 5,000 5,000460 Non-consumable supplies (Non-Tech) 0 0 500 500 500 500470 Computer software 23,941 14,936 27,000 15,000 15,000 15,000480 Computer hardware 0 0 3,500 3,500 3,500 3,500


600 Other


TOTAL ESTIMATED REQUIREMENTS $1,593,207 $1,533,396 11.88 $768,650 12.00 $676,676 $676,676 12.00 $676,676



Budget Year: 07/01/12 - 06/30/13

General Fund

4.67

2240 Instructional Staff Development

Activities specifically designed for licensed staff to assist in preparing and utilizing special/new curriculum materials, understanding and utilizing best teaching practices, and any other activity designed to improve teacher performance. These include contractually required professional growth funds and monies designated for curriculum days allocated directly to the schools and also for various special projects managed by the curriculum department.

Staff development costs for non-instructional staff are charged to their function.

Allocation of Curriculum Days:General curriculum days 126 126Mentor days 18 0School allocated days 64 0

Total: 208 126

2012-20132011-2012

Budget Note Instructional professional services were realigned; $105,000 was split to substitutes and associated payroll costs ($75,901), travel ($20,599), and

supplies ($8,500). $20,000 is budgeted per the licensed contract for tuition reimbursements under 240 – Contractual Employee Benefits. Mentor days and school allocated days were eliminated for 2012-13 in the amount of $17,253. $1,000 from travel was realigned to communications for printing and binding. Instructional professional services were reduced by $8,000.

4.68


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




121 Substitutes - licensed $47,976 $14,220 $49,500 $79,533 $92,983 $92,983130 Additional salary 18,576 8,533 30,000 31,990 31,990 31,990

Total Salaries and Wages 66,552 22,753 79,500 111,523 124,973 124,973


210 Public Employees Retirement System 10,434 5,261 15,420 35,130 25,792 25,792220 Social Security 6,512 4,263 6,075 13,029 9,561 9,561230 Other Required Payroll Costs 361 228 1,200 2,454 1,810 1,810240 Contractual Employee Benefits 0 0 0 20,000 20,000 20,000



310 Instructional, Prof. & Technical Serv. 94,275 82,122 143,000 10,000 10,000 10,000340 Travel -4,478 238 2,000 21,599 21,599 21,599350 Communication 0 0 0 1,000 1,000 1,000



411 Consumable supplies 3,085 784 3,000 11,500 11,500 11,500Total Supplies and Materials 3,085 784 3,000 11,500 11,500 11,500

600 Other

690 Grant indirect charges 74,246 24,777 0 0 0 0Total Other 74,246 24,777 0 0 0 0

TOTAL ESTIMATED REQUIREMENTS $250,987 $140,426 $250,195 $226,235 $226,235 $226,235



Budget Year: 07/01/12 - 06/30/13

General Fund

4.69

2300 SUPPORT SERVICES – GENERAL ADMINISTRATION

Activities concerned with establishing and administering policy in connection with operating the district.

2310 Board of Education Services

Activities of the legally elected or appointed body vested with the responsibility of educational planning and policymaking. Additional salary (special duty wages) is for clerical support for the Board.

Amounts budgeted include audit, legal, negotiation and election services, and liability / errors and omissions insurance policies.

Budget Note $3,000 in instructional professional services was reduced. $2,000 in travel was reduced. Purchased services were reduced $10,000 in non instructional professional services. $300 in consumable supplies was realigned to communications for printing and binding services. $11,000 was added for expected liability insurance premium increases. $12,000 in dues and fees were transferred to 2520 Fiscal Services for third party administrative fees for tax sheltered annuities and workers

compensation.

4.70


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2310 Board of Education Services


130 Additional salary $3,222 $2,158 $3,200 $3,200 $3,200 $3,200Total Salaries and Wages 3,222 2,158 0.00 3,200 0.00 3,200 3,200 0.00 3,200


210 Public Employees Retirement System 486 236 675 660 660 660220 Social Security 246 165 250 245 245 245230 Other Required Payroll Costs 9 6 125 45 45 45

Total Associated Payroll Costs 741 407 1,050 950 950 950


310 Instructional, Prof. & Technical Serv. 7,126 0 8,000 5,000 5,000 5,000340 Travel 1,635 1,788 7,000 5,000 5,000 5,000350 Communication 0 96 500 800 800 800380 Non-instruction prof & tech 123,675 84,288 140,000 130,000 130,000 130,000



411 Consumable supplies 2,113 1,423 5,000 4,700 4,700 4,700440 Periodicals 0 995 0 0 0 0


600 Other

640 Dues and fees 36,482 39,676 40,000 28,000 28,000 28,000650 Insurance and Judgments 89,457 105,557 110,000 121,000 121,000 121,000

Total Other 125,939 145,233 150,000 149,000 149,000 149,000




Budget Year: 07/01/12 - 06/30/13

General Fund

4.71

2320 Executive Administration Services

Activities associated with the overall general administrative or executive responsibility for the entire district. Responsibilities of the superintendent and assistant superintendent include the general direction and management of all affairs of the district.




Administrative

Superintendent 1.00 1.00Assistant Superintendent 1.00 1.00Sub Total 2.00 2.00

Classified

Administrative assistants 2.00 2.00Sub Total 2.00 2.00

Total: 4.00 4.00

Budget Note Health benefits were reduced by $6,000 to match spending patterns. $300 for telephone services was realigned to 2660 Technology Services. Purchased services were reduced by $300 for postage. $2,500 in consumable supplies was reduced. $1,000 in non-consumable supplies was reduced. $2,500 in dues and fees were reduced.

4.72


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2320 Executive Administration Services


112 Classified salaries $172,890 $123,498 2.00 $123,400 2.00 $123,390 $123,390 2.00 $123,390113 Administrative salaries 548,360 297,831 2.00 304,000 2.00 303,981 303,981 2.00 303,981130 Additional salary 91 6,126 300 300 300 300






340 Travel 30,824 16,190 25,500 25,500 25,500 25,500350 Communication 1,536 2,137 4,600 4,000 4,000 4,000



411 Consumable supplies 6,134 11,092 16,000 13,500 13,500 13,500430 Library Books 0 0 500 500 500 500440 Periodicals 0 0 200 200 200 200460 Non-consumable supplies (Non-Tech) 139 0 3,000 2,000 2,000 2,000470 Computer software 0 164 500 500 500 500480 Computer hardware 0 1,267 1,000 1,000 1,000 1,000


600 Other





Budget Year: 07/01/12 - 06/30/13

General Fund

4.73

2400 SUPPORT SERVICES – SCHOOL ADMINISTRATION

Activities concerned with area-wide supervisory responsibility.

2410 Office of the Principal Services

Activities concerned with directing and managing the operation of a particular school or schools. Included are activities performed by the principal, vice principal and other assistants in general supervision of all operations of the school. Activities related to coordination of student activities shall also be classified under this function. Clerical staff for these activities are included as well.



Administrative

Principals Elementary 9.00 9.00Principals Middle School 3.00 3.00Principals High School 1.00 1.00Principals Fir Ridge Campus 1.00 1.00Vice Principals Middle 3.00 3.00Vice Principals High School 4.00 4.00Sub Total 21.00 21.00

Classified

Elementary - secretary/clerks 18.00 18.00Middle School - secretary/clerks 5.64 5.64High School - secretary/clerks 8.13 8.15Fir Ridge Campus - secretary/clerks 2.00 2.50Sub Total 33.77 34.29

Total: 54.77 55.29

Budget Note

The Adopted Budget classified FTE for 11-12 should have been 34.29. FTE is rounded. A correction was made to travel in the amount of $415. $5,000 in telephone services was realigned to 2660 Technology Services. $5,000 was added for printing and binding.

4.74


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2410 Office of the Principal Services


112 Classified salaries $1,240,502 $1,225,701 34.27 $1,102,625 34.29 $1,161,326 $1,161,326 34.29 $1,161,326113 Administrative salaries 2,663,106 2,640,065 21.00 2,394,025 21.00 2,398,458 2,398,458 21.00 2,398,458124 Temporary - classified 5,336 0 3,000 3,000 3,000 3,000130 Additional salary 7,056 4,876 5,300 5,300 5,300 5,300






320 Property Services 360 1,692 500 500 500 500340 Travel 45,893 63,095 73,375 72,960 72,960 72,960350 Communication 54,829 54,892 65,000 65,000 65,000 65,000



411 Consumable supplies 3,099 2,875 5,000 5,000 5,000 5,000460 Non-consumable supplies (Non-Tech) 0 0 2,100 2,100 2,100 2,100470 Computer software 0 0 1,000 1,000 1,000 1,000480 Computer hardware 0 0 3,000 3,000 3,000 3,000


600 Other





Budget Year: 07/01/12 - 06/30/13

General Fund

4.75

2500 SUPPORT SERVICES – BUSINESS

Activities concerned with purchasing, paying, transporting, exchanging and maintaining goods and services for the district. Included are fiscal services, operations and maintenance, and internal services for operating all schools.

2510 Direction of Business Support Services

Activities concerned with directing and managing the business support services as a group. Areas of oversight include budget/financial operations, facilities, transportation, nutrition service and information services. Budgeted are the Director of Administrative Services and an administrative assistant less the amounts allocated to transportation and nutrition services. Positions budgeted here:

General

Fund

Nutrition

Services (3110)

Transportation

(2559)

Total

FTE

General

Fund

Nutrition

Services (3110) Total FTE

Administrative

Director 0.85 0.05 0.10 1.00 0.95 0.05 1.00Sub Total 0.85 0.05 1.00 0.95 0.05 1.00

Classified

Assistant 0.90 0.00 0.10 1.00 1.00 0.00 1.00Sub Total 0.90 0.00 0.10 1.00 1.00 0.00 1.00

Total: 1.75 0.05 0.20 2.00 1.95 0.05 2.00


Budget Note

The 0.20 FTE previously budgeted in 2559 – Other Transportation Services was moved to this budget starting 2012-13. $3,000 in temporary classified and associated payroll costs was realigned to 2520 Fiscal Services. Administrative salaries and associated payroll costs were reduced due to a new hire. Travel was reduced $300. $200 for telephone services was realigned to 2660 Technology Services. $1,200 in consumable supplies was reduced. Computer hardware was reduced by $550.

4.76


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2510 Direction of Business Support Services


112 Classified salaries $53,774 $53,728 0.90 $53,775 1.00 $59,749 $59,749 1.00 $59,749113 Administrative salaries 110,605 109,835 0.85 110,605 0.95 111,237 111,237 0.95 111,237124 Temporary - classified 0 0 3,000 0 0 0130 Additional salary 0 0 0 500 500 500









411 Consumable supplies 3,794 1,926 2,400 1,200 1,200 1,200430 Library Books 0 0 200 200 200 200440 Periodicals 0 0 100 100 100 100460 Non-consumable supplies (Non-Tech) 0 815 1,000 1,000 1,000 1,000470 Computer software 136 0 0 0 0 0480 Computer hardware 0 0 1,100 550 550 550


600 Other

640 Dues and fees 969 1,164 1,000 1,000 1,000 1,000Total Other 969 1,164 1,000 1,000 1,000 1,000




Budget Year: 07/01/12 - 06/30/13

General Fund

4.77

2520 Fiscal Services

Activities concerned with the fiscal operations of the district. This program area includes budgeting, purchasing, accounts payable, financial accounting, payroll and internal auditing. A portion of these costs are recovered through federal grant indirect charges.


General Fund

Transportation

(2559)

Nutrition

Services (3190) Total FTE General Fund

Nutrition

Services (3190) Total FTE

Managerial

Accounting manager 0.90 0.10 1.00 1.00 1.00Sub Total 0.90 0.10 1.00 1.00 1.00

Classified

Accounting 1.00 0.00 0.25 1.25 1.00 0.25 1.25Accounts payable 1.00 0.25 1.25 1.00 1.00Accounts receivable 0.90 0.10 1.00 1.00 1.00Payroll 2.25 0.25 2.50 2.75 2.75Purchasing 0.90 0.10 1.00 1.00 1.00Sub Total 6.05 0.70 0.25 7.00 6.75 0.25 7.00

Total: 6.95 0.80 0.25 8.00 7.75 0.25 8.00


Budget Note Salaries and associated payroll costs in this program increased due to reclassification of two positions. Temporary salaries and additional salaries budgets were realigned to cover part of the increase in the positions above. FTE in program 2559 – Other Transportation Services for accounting/payroll services was realigned to this function for 2012-13. Health benefits were reduced by $2,500 to match spending patterns. $13,000 in non instructional professional services was realigned to salaries for reclassification of a position. $12,000 was realigned from non instructional professional services for banking fees that were being netted against actual interest earned. $800 for telephone services was transferred to 2660 Technology Services. $2,000 in consumable supplies was moved to communications for printing services. $1,000 in consumable supplies was transferred to salaries for reclassification of a position. Dues and fees were increased by a $12,000 transfer from 2310 Board of Education Services for third party administration of workers

compensation and tax sheltered annuities.

4.78


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




112 Classified salaries $287,583 $287,367 6.05 $288,500 6.75 $337,230 $337,230 6.75 $337,230114 Managerial-classified salaries 68,275 68,173 0.90 68,275 1.00 81,745 81,745 1.00 81,745124 Temporary - classified 6,456 686 5,000 2,500 2,500 2,500130 Additional salary 3,039 1,551 4,500 2,000 2,000 2,000






310 Instructional, Prof. & Technical Serv. 322 54 500 500 500 500340 Travel 2,107 5,893 6,500 7,700 7,700 7,700350 Communication 5,997 5,378 5,800 7,000 7,000 7,000380 Non-instruction prof & tech 0 0 100,000 75,000 75,000 75,000390 Other general prof/tech svcs 0 0 1,000 1,000 1,000 1,000



411 Consumable supplies 5,088 2,579 5,000 2,000 2,000 2,000440 Periodicals 0 0 300 300 300 300460 Non-consumable supplies (Non-Tech) 3,741 0 1,500 1,500 1,500 1,500470 Computer software 204 0 0 0 0 0480 Computer hardware 0 0 1,000 1,000 1,000 1,000


600 Other





Budget Year: 07/01/12 - 06/30/13

General Fund

4.79

2540 SUPPORT SERVICES – OPERATION & MAINTENANCE OF PLANT SERVICES

Activities concerned with keeping the physical plant open, comfortable and safe for use, and keeping the grounds, buildings and equipment in an effective working condition and state of repair. Activities which maintain safety in buildings, equipment and grounds are included.

2541 Service Area Direction – Operations/Maintenance

Activities of directing and managing the operation and maintenance of the school plan facilities.




Managerial

Supervisors 3.00 2.00Sub Total 3.00 2.00

Classified

Secretary 0.87 1.00Sub Total 0.87 1.00

Total: 3.87 3.00

Budget Note

1.0 FTE supervisor was transferred to 2660 Technology Services. A temporary clerk positions was eliminated. Part of these funds was used to add to a secretary position to increase it to 1.0 FTE; the balance was

eliminated. $1200 for travel was moved to 2660 with the supervisory position noted above. $5,000 in computer software was transferred to 2660 Technology Services for IT Direct technology tracking software. $3,500 was transferred from communications to 2660 Technology Services for telephone services. $200 was realigned from consumable supplies to printing and binding.

4.80


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2541 Service Area Direction - Operations/Maintenance


112 Classified salaries $41,388 $54,434 0.87 $37,250 1.00 $42,414 $42,414 1.00 $42,414114 Managerial-classified salaries 79,000 190,264 3.00 189,450 2.00 137,196 137,196 2.00 137,196124 Temporary - classified 11,220 13,327 15,000 0 0 0130 Additional salary 0 1,246 1,000 1,000 1,000 1,000






340 Travel 670 2,008 5,000 3,800 3,800 3,800350 Communication 6,097 3,954 3,700 400 400 400



411 Consumable supplies 1,849 359 1,100 900 900 900460 Non-consumable supplies (Non-Tech) 349 0 500 500 500 500470 Computer software 18,368 13,054 15,000 10,000 10,000 10,000


600 Other





Budget Year: 07/01/12 - 06/30/13

General Fund

4.81

2542 Care & Upkeep of Buildings Services

Activities primarily concerned with keeping the physical plant clean and ready for daily use including operating the heating, lighting and ventilating systems. Budgeted are custodians, cleaning supplies, utilities and property insurance.




Classified

Elementary 22.48 18.00Middle School 11.50 11.50High School 15.90 16.38Fir Ridge 2.00 2.00PAC 1.00 1.00PAC - Technician 1.00 1.00District Office 1.00 1.00South Powellhurst 0.25 0.25

Total: 55.13 51.13

FTE will be redistributed as needed. Budget Note

4.0 FTE custodial positions were eliminated for 2012-13. $140,000 was reduced in property services for electricity and natural gas.

4.82


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2542 Care & Upkeep of Buildings Services


112 Classified salaries $2,149,396 $2,112,670 55.13 $2,201,100 51.13 $2,055,120 $2,055,120 51.13 $2,055,120114 Managerial-classified salaries 57,075 0 0.00 0 0.00 0 0 0.00 0122 Substitute - classified 220,801 167,711 250,000 250,000 250,000 250,000124 Temporary - classified 0 963 0 0 0 0130 Additional salary 28,678 29,127 35,000 35,000 35,000 35,000






320 Property Services 1,894,726 1,902,602 2,381,500 2,241,500 2,241,500 2,241,500340 Travel 1,216 761 1,700 1,700 1,700 1,700350 Communication 953 886 1,000 1,000 1,000 1,000390 Other general prof/tech svcs 6,193 16,337 13,000 13,000 13,000 13,000



411 Consumable supplies 232,005 248,276 250,000 250,000 250,000 250,000460 Non-consumable supplies (Non-Tech) 40,565 2,343 25,000 25,000 25,000 25,000


500 Capital Outlay

540 Depreciable equipment 0 0 10,000 10,000 10,000 10,000Total Capital Outlay 0 0 10,000 10,000 10,000 10,000

600 Other

640 Dues and fees 0 458 500 500 500 500650 Insurance and Judgments 125,148 122,129 150,000 150,000 150,000 150,000

Total Other 125,148 122,587 150,500 150,500 150,500 150,500




Budget Year: 07/01/12 - 06/30/13

General Fund

4.83

2543 Care & Upkeep of Grounds Services

Activities concerned with maintaining land and its improvements (other than buildings) in good condition. The budget includes costs for summer help and equipment replacement.




Classified

Grounds persons 3.00 3.00Total: 3.00 3.00

Budget Note

$300 for telephone services was transferred to 2660 Technology Services.

4.84


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2543 Care & Upkeep of Grounds Services


112 Classified salaries $162,907 $129,470 3.00 $131,500 3.00 $131,012 $131,012 3.00 $131,012122 Substitute - classified 6,776 0 7,000 7,000 7,000 7,000130 Additional salary 500 535 750 750 750 750






320 Property Services 26,177 20,768 34,000 34,000 34,000 34,000350 Communication 180 280 300 0 0 0



411 Consumable supplies 62,123 47,573 57,500 57,500 57,500 57,500460 Non-consumable supplies (Non-Tech) 5,154 7,916 7,000 7,000 7,000 7,000470 Computer software 88 0 0 0 0 0


500 Capital Outlay

540 Depreciable equipment 0 8,000 10,000 10,000 10,000 10,000Total Capital Outlay 0 8,000 10,000 10,000 10,000 10,000

600 Other

670 Taxes and licenses 50 127 3,000 3,000 3,000 3,000Total Other 50 127 3,000 3,000 3,000 3,000




Budget Year: 07/01/12 - 06/30/13

General Fund

4.85

2544 Maintenance (District Wide)

Activities concerned with keeping the district’s physical plan maintained and ready for daily use, as well as repair and replacement of facilities and building equipment. Budgeted FTE are as follows:



Classified

Carpenters / general maintenance 4.00 4.00Plumber 1.00 1.00Electrician / low voltage specialist 2.00 2.00Computer / equipment repair technicians 2.00 0.00Heating and ventilation technician 2.00 2.00

Total: 11.00 9.00

Budget Note

2.0 FTE computer maintenance positions were realigned to 2660 Technology Services. $1,000 in additional salary plus associated payroll costs were realigned to 2660 Technology Services. $50,000 in consumable supplies was transferred to 2660 Technology Services. $25,000 in property services for repairs was reduced.

4.86


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2544 Maintenance (District Wide)


112 Classified salaries $665,714 $665,530 11.00 $533,000 9.00 $427,084 $427,084 9.00 $427,084114 Managerial-classified salaries 122,452 10,856 0.00 0 0.00 0 0 0.00 0122 Substitute - classified 14,269 9,788 20,000 20,000 20,000 20,000130 Additional salary 6,664 6,593 8,000 7,000 7,000 7,000






310 Instructional, Prof. & Technical Serv. 600 460 3,000 3,000 3,000 3,000320 Property Services 411,901 427,260 561,000 536,000 536,000 536,000340 Travel 270 90 800 800 800 800350 Communication 4,223 4,122 4,000 4,000 4,000 4,000380 Non-instruction prof & tech 28,213 1,634 5,000 5,000 5,000 5,000390 Other general prof/tech svcs 12,944 0 0 0 0 0



411 Consumable supplies 337,936 243,249 325,000 275,000 275,000 275,000460 Non-consumable supplies (Non-Tech) 69,482 95,285 110,000 110,000 110,000 110,000470 Computer software 196 746 0 0 0 0480 Computer hardware 204 301 5,000 5,000 5,000 5,000


500 Capital Outlay


600 Other

640 Dues and fees 13,984 1,296 2,000 2,000 2,000 2,000670 Taxes and licenses 0 100 500 500 500 500

Total Other 13,984 1,396 2,500 2,500 2,500 2,500




Budget Year: 07/01/12 - 06/30/13

General Fund

4.87

2545 Care and Upkeep of Vehicles

Budgeted here are activities concerned with maintenance and replacement of approximately 38 non-student transport vehicles such as trucks, vans and automobiles primarily in maintenance and grounds. Repair and upkeep costs are allocated to this program based on actual hours worked on these vehicles.

Budget Note $1,000 in property services for repairs was reduced. $13,600 in supplies was reduced. Insurance was reduced by $300. Taxes and Licenses was reduced $100.

4.88


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2545 Care and Upkeep of Vehicles


320 Property Services $13,785 $7,384 $15,000 $14,000 $14,000 $14,000Total Purchased Services 13,785 7,384 15,000 14,000 14,000 14,000




600 Other

650 Insurance and Judgments 1,737 4,367 5,000 4,700 4,700 4,700670 Taxes and licenses 107 0 300 200 200 200

Total Other 1,844 4,367 5,300 4,900 4,900 4,900




Budget Year: 07/01/12 - 06/30/13

General Fund

4.89

2546 Security Services (Buildings)

Activities concerned with maintaining security and safety of school property. Payments to alarm monitoring and response companies.

Budget Note

Budget for telephone services was realigned to property services for security services contracts.

4.90


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2546 Security Services (Buildings)


320 Property Services $92,242 $96,022 $95,000 $99,500 $99,500 $99,500350 Communication 3,978 834 4,500 0 0 0





Budget Year: 07/01/12 - 06/30/13

General Fund

4.91

2550 SUPPORT SERVICES – STUDENT TRANSPORTATION SERVICES

Activities concerned with the transportation of students between home and school, as provided by state law, and trips to school activities.

2551 Service Area Direction (Transportation)

Activities pertaining to directing and managing student transportation services.




Managerial

Transportation manager 1.00 1.00Total: 1.00 1.00

Budget Note $1,000 for telephone services was realigned to 2660 Technology Services for 2012-13.

4.92


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2551 Service Area Direction (Transportation)


114 Managerial-classified salaries $75,861 $75,861 1.00 $75,875 1.00 $75,861 $75,861 1.00 $75,861Total Salaries and Wages 75,861 75,861 1.00 75,875 1.00 75,861 75,861 1.00 75,861





340 Travel 0 700 1,200 1,200 1,200 1,200350 Communication 1,521 1,534 1,400 400 400 400



411 Consumable supplies 0 0 200 200 200 200460 Non-consumable supplies (Non-Tech) 0 0 500 500 500 500

Total Supplies and Materials 0 0 700 700 700 700

600 Other





Budget Year: 07/01/12 - 06/30/13

General Fund

4.93

2552 Vehicle Operation Services

Activities concerned with operating vehicles for student transportation. Driving of buses or other student transportation vehicles and liability insurance on student transportation vehicles is included. Special education transportation is budgeted in function 2558.



Classified

Dispatchers / office 3.50 3.50Driver trainers 1.50 1.50Custodial 0.25 0.25Video assistants 0.50 0.50Regular route driver 34.00 34.00Sub driver 7.50 4.50

Total: 47.25 44.25

Budget Note

3.0 FTE sub driver positions were eliminated for 2012-13. $60,000 for student transportation was realigned here from 2559 – Other Student Transportation for 2012-13. $25,000 in supplies was reduced for 2012-13. $600 for telephone services were transferred to 2660 Technology for 2012-13.

4.94


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2552 Vehicle Operations Services


112 Classified salaries $1,374,635 $1,319,818 47.25 $1,270,000 44.25 $1,257,229 $1,257,229 44.25 $1,257,229122 Substitute - classified 1,942 27,422 25,000 25,000 25,000 25,000124 Temporary - classified 0 380 0 0 0 0130 Additional salary 3,066 2,058 3,500 3,500 3,500 3,500






320 Property Services 7,236 3,028 15,000 15,000 15,000 15,000330 Student Transportation Services 0 0 0 60,000 60,000 60,000340 Travel 1,459 1,151 1,000 1,000 1,000 1,000350 Communication 33,574 35,624 33,600 33,000 33,000 33,000390 Other general prof/tech svcs 5,380 9,945 6,000 6,000 6,000 6,000



411 Consumable supplies 174,803 226,537 288,500 263,500 263,500 263,500460 Non-consumable supplies (Non-Tech) 496 1,321 20,000 20,000 20,000 20,000470 Computer software 4,000 40 3,000 3,000 3,000 3,000480 Computer hardware 0 0 2,000 2,000 2,000 2,000


600 Other

640 Dues and fees 60 45 0 0 0 0650 Insurance and Judgments 34,036 30,035 35,000 35,000 35,000 35,000670 Taxes and licenses 2,790 1,717 3,500 3,500 3,500 3,500

Total Other 2,506,395 31,797 38,500 38,500 38,500 38,500




Budget Year: 07/01/12 - 06/30/13

General Fund

4.95

2554 Vehicle Servicing & Maintenance

Activities concerned with maintaining 104 student school buses in good condition including repairing vehicles, replacing vehicle parts, cleaning, painting, greasing, fueling and preventative maintenance. Mechanics serve as back-up drivers in the event of a shortage.

Costs for special education and non-student vehicle maintenance are allocated to other functions.


2011-12 Adopted Adopted


Classified

Mechanics 3.00 3.00Total: 3.00 3.00

4.96


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2554 Vehicle Servicing & Maintenance


112 Classified salaries $140,246 $139,952 3.00 $146,500 3.00 $145,557 $145,557 3.00 $145,557130 Additional salary 1,554 1,509 1,600 1,600 1,600 1,600






320 Property Services 4,629 13,824 15,000 15,000 15,000 15,000Total Purchased Services 4,629 13,824 15,000 15,000 15,000 15,000


411 Consumable supplies 16,172 10,717 10,500 10,500 10,500 10,500460 Non-consumable supplies (Non-Tech) 47,969 35,425 50,500 50,500 50,500 50,500470 Computer software 0 581 0 0 0 0





Budget Year: 07/01/12 - 06/30/13

General Fund

4.97

2558 Special Education Transportation

Activities concerned with providing transportation to special education students. Driving of buses, providing attendant services, fuel, supplies and equipment for dedicated special education routes are included here. Insurance costs are allocated between regular and special education transportation.




Classified

Bus drivers 21.00 21.00Total: 21.00 21.00

Budget Note $25,000 in consumable supplies was reduced for 2012-13.

4.98


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2558 Special Education Transportation


112 Classified salaries $578,605 $576,647 21.00 $545,000 21.00 $576,959 $576,959 21.00 $576,959124 Temporary - classified 0 2,555 0 0 0 0130 Additional salary 863 711 1,000 1,000 1,000 1,000






320 Property Services 2,920 1,565 15,000 15,000 15,000 15,000330 Student Transportation Services 162,802 166,353 195,000 195,000 195,000 195,000350 Communication 17,418 16,012 20,000 20,000 20,000 20,000390 Other general prof/tech svcs 3,128 0 3,200 3,200 3,200 3,200





600 Other

650 Insurance and Judgments 10,100 11,993 15,000 15,000 15,000 15,000670 Taxes and licenses 1,564 0 700 700 700 700

Total Other 11,664 11,993 15,700 15,700 15,700 15,700




Budget Year: 07/01/12 - 06/30/13

General Fund

4.99

2559 Other Student Transportation Services

Student transportation services which cannot be classified under the preceding functions. Budgeted here are administrative costs relating to the student transportation system such as operating and maintenance costs for the bus facilities (including allocated utility costs). For 2012-13, FTE were moved to their respective program areas rather than being allocated to this program.

Allocated FTE include:



Administrative & Managerial

Director of Administrative Services 0.10 0.00Accounting Manager 0.10 0.00Sub Total 0.20 0.00

Classified

Assistant - Administrative Services 0.10 0.00Bus Monitors 1.39 0.00CampusMonitors 1.00 0.00Accounts Payable 0.25 0.00Cash Receipts / Receivables / Other 0.10 0.00Payroll 0.25 0.00Purchasing 0.10 0.00Sub Total 3.19 0.00

Total: 3.39 0.00

Budget Note

FTE were shifted to their respective programs as follows: 0.10 FTE Director and 0.10 FTE Assistant to Program 2510, 1.38 FTE Bus Monitors (this was rounded to 1.39 in 11-12), and 1.0 FTE Campus Monitors to Program 2115, 0.10 FTE Accounting Manager, 0.25 FTE accounts payable, 0.10 FTE cash receipts, 0.25 FTE payroll, 0.10 FTE purchasing moved to Program 2520.

$7,000 in property services (garbage, electricity, water) was reduced for 2012-13. $60,000 for student transportation was moved to Program 2552 – Vehicle Operations Services. $300 in non-consumable supplies was reduced for 2012-13.

4.100


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2559 Other Student Transportation Services


112 Classified salaries $108,157 $109,102 3.19 $94,485 0.00 $0 $0 0.00 $0113 Administrative salaries 12,954 13,131 0.10 13,000 0.00 0 0 0.00 0114 Managerial-classified salaries 7,586 7,688 0.10 7,590 0.00 0 0 0.00 0122 Substitute - classified 561 0 0 0 0 0124 Temporary - classified 10,652 1,030 12,000 0 0 0

Total Salaries and Wages 139,910 130,951 3.39 127,075 0.00 0 0 0.00 0


210 Public Employees Retirement System 21,768 14,173 24,450 0 0 0220 Social Security 10,377 9,639 9,725 0 0 0230 Other Required Payroll Costs 2,110 1,846 2,565 0 0 0240 Contractual Employee Benefits 32,141 48,151 41,800 0 0 0

Total Associated Payroll Costs 66,396 73,810 78,540 0 0 0


320 Property Services 53,715 58,536 80,500 73,500 73,500 73,500330 Student Transportation Services 49,706 49,363 60,000 0 0 0390 Other general prof/tech svcs 200 416 600 600 600 600



411 Consumable supplies 3,828 490 800 800 800 800460 Non-consumable supplies (Non-Tech) 4,263 975 4,500 4,200 4,200 4,200


600 Other

650 Insurance and Judgments 16,750 0 0 0 0 0Total Other 16,750 0 0 0 0 0




Budget Year: 07/01/12 - 06/30/13

General Fund

4.101

2570 Internal Services (Warehouse)

Activities concerned with buying, storing, and distributing food, supplies, furniture and equipment. Operation of the district’s intra-district mail service (pony) is also budgeted here. Costs are shared between this program and nutrition services.


General Fund

Nutrition

Services

(3130) Total FTE General Fund

Nutrition

Services

(3130) Total FTE

Classified

Warehouse staff 0.75 2.25 3.00 0.75 2.25 3.00Pony driver 0.50 0.50 1.00 1.00

Total: 1.25 2.25 3.50 1.75 2.25 4.00

2012-13 Adopted2011-12 Adopted

Budget Note

During 2011-12, 0.50 FTE was added for a pony driver to assist with deliveries. $1,000 for telephone services was transferred to 2660 Technology Services.

4.102


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2570 Internal Services (Warehouse)


112 Classified salaries $51,125 $53,940 1.25 $46,500 1.75 $60,640 $60,640 1.75 $60,640122 Substitute - classified 3,643 940 3,500 3,500 3,500 3,500124 Temporary - classified 119 79 0 0 0 0130 Additional salary 15 72 0 0 0 0






320 Property Services 973 974 3,500 3,500 3,500 3,500350 Communication 1,022 395 1,000 0 0 0



411 Consumable supplies 789 476 1,700 1,700 1,700 1,700460 Non-consumable supplies (Non-Tech) 0 0 200 200 200 200

Total Supplies and Materials 789 476 1,900 1,900 1,900 1,900

600 Other

650 Insurance and Judgments 278 897 1,000 1,000 1,000 1,000Total Other 278 897 1,000 1,000 1,000 1,000




Budget Year: 07/01/12 - 06/30/13

General Fund

4.103

2600 SUPPORT SERVICES – CENTRAL ACTIVITIES

Central activities, other than general administration, which support each of the other instructional and supporting services programs. These activities include planning, research, development, evaluation, information, staff, statistical and data management.

2630 Information/Production

Activities concerned with writing, editing and other preparation necessary to disseminate educational and administrative information to pupils, staff, managers, or to the general public through direct mailing, the internet, auto dialing system, telephone messaging or personal contact.




Managerial

Communications specialist 1.00 1.00Sub Total 1.00 1.00

Classified

Secretary 1.00 1.00Clerk / printer 1.13 0.00Graphic artist 0.63 0.63Sub Total 2.76 1.63

Total: 3.76 2.63

Budget Note 0.88 FTE printer was transferred to 2574 Printing and Publishing, and Duplicating for 2012-13. 0.25 FTE clerk was transferred to 2140 Psychological Services. $12,000 in purchased services ($8,000 printing, $3,500 postage, $500 travel) was reduced for 2012-13. $62,500 purchased services was transferred to 2574 Printing and Publishing, and Duplicating. $500 for telephone services was transferred to 2660 Technology Services. $27,000 in supplies and materials were transferred to 2574 Printing and Publishing, and Duplicating.

4.104


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




112 Classified salaries $108,584 $115,915 2.76 $111,300 1.63 $69,189 $69,189 1.63 $69,189114 Managerial-classified salaries 71,822 71,821 1.00 72,000 1.00 71,822 71,822 1.00 71,822124 Temporary - classified 796 1,276 0 0 0 0130 Additional salary 0 0 500 250 250 250






310 Instructional, Prof. & Technical Serv. 22,038 21,830 78,000 18,000 18,000 18,000320 Property Services 0 0 1,500 0 0 0340 Travel 2,939 3,211 4,800 3,800 3,800 3,800350 Communication 9,792 7,676 27,500 15,000 15,000 15,000380 Non-instruction prof & tech 200 0 200 200 200 200



411 Consumable supplies 4,052 5,778 32,500 7,500 7,500 7,500430 Library Books 0 0 300 300 300 300440 Periodicals 0 295 300 300 300 300460 Non-consumable supplies (Non-Tech) 158 0 2,000 500 500 500480 Computer hardware 0 0 1,000 500 500 500


600 Other





Budget Year: 07/01/12 - 06/30/13

General Fund

4.105

2574 Printing and Publishing, and Duplicating

Activities of printing and publishing administrative publications such as annual reports, school directories, and manuals. Providing centralized services for duplicating school materials and instruments such as school bulletins, newsletters, and notices are also included.



Classified

Printing staff 0.00 1.75Total 0.00 1.75

Budget Note

0.75 FTE position for printing was not budgeted correctly in 2011-12. The position was transferred from 1131 High School Programs. 0.875 FTE printer was transferred from 2630 Production Services. 0.125 FTE was transferred from 2210 Improvement of Instruction to reinstate the printer position to 1.0 FTE. $62,500 in purchased services was transferred from 2630 Production Services. $1,500 transferred from 2630 Production for non consumable supplies. $25,000 in consumable supplies was transferred from 2630 Production Services.

$3,891 was realigned from consumable supplies for temporary classified staffing and the associated payroll costs. $8,924 in consumable supplies was realigned to extend the calendar of the six hour printing clerk position. $500 for computer software was realigned from 2630 Production.

4.106


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2574 Printing, Publishing and Duplicating Services100 Salaries and Wages

112 Classified salaries $0 $0 0.00 $0 1.75 $65,714 $65,714 1.75 $65,714124 Temporary - classified 0 0 0 3,000 3,000 3,000130 Additional salary 0 0 0 250 250 250

Total Salaries and Wages 0 0 0.00 0 1.75 68,964 68,964 1.75 68,964

200 Associated Payroll Costs210 Public Employees Retirement System 0 0 0 14,206 14,206 14,206220 Social Security 0 0 0 5,276 5,276 5,276230 Other Required Payroll Costs 0 0 0 979 979 979240 Contractual Employee Benefits 0 0 0 26,187 26,187 26,187


300 Purchased Services310 Instructional, Prof. & Technical Serv. 0 0 0 60,000 60,000 60,000320 Property Services 0 0 0 1,500 1,500 1,500340 Travel 0 0 0 500 500 500350 Communication 0 0 0 500 500 500

Total Purchased Services 0 0 0 62,500 62,500 62,500

400 Supplies and Materials411 Consumable supplies 0 0 0 12,185 12,185 12,185460 Non-consumable supplies (Non-Tech) 0 0 0 1,500 1,500 1,500470 Computer software 0 0 0 500 500 500

Total Supplies and Materials 0 0 0 14,185 14,185 14,185



Budget Year: 07/01/12 - 06/30/13

General Fund

4.107

2640 Staff Services (Human Resources)

Activities concerned with maintaining an efficient staff for the district including such activities as recruiting and placement, staff transfers, health services, workplace safety and staff accounting.




Administrative

Director - Human resources 1.00 1.00Sub Total 1.00 1.00

Classified

Assistants - Human resources 2.00 2.00Clerks - Human resources 1.88 1.88Sub Total 3.88 3.88

Total: 4.88 4.88

Budget Note Tuition reimbursement was suspended through 2012-13 and 2013-14. $1,000 in tuition reimbursement was applied against step increases. $500 for telephone services was realigned to 2660 Technology. $1,000 in consumable supplies was realigned for printing services. $500 in non consumable supplies was realigned for postage.

4.108


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


2640 Human Resources-Staff Services


112 Classified salaries $188,807 $188,295 3.88 $190,000 3.88 $192,168 $192,168 3.88 $192,168113 Administrative salaries 105,475 129,537 1.00 129,550 1.00 129,542 129,542 1.00 129,542124 Temporary - classified 3,738 153 0 0 0 0130 Additional salary 0 1,986 3,500 3,500 3,500 3,500






340 Travel 4,029 6,602 10,500 10,500 10,500 10,500350 Communication 3,061 3,127 3,200 4,200 4,200 4,200380 Non-instruction prof & tech 0 990 0 0 0 0390 Other general prof/tech svcs 8,145 11,077 22,500 22,500 22,500 22,500



411 Consumable supplies 5,837 4,395 6,750 5,750 5,750 5,750430 Library Books 0 0 400 400 400 400440 Periodicals 150 65 400 400 400 400460 Non-consumable supplies (Non-Tech) 0 0 1,000 500 500 500480 Computer hardware 59 0 1,000 1,000 1,000 1,000


600 Other





Budget Year: 07/01/12 - 06/30/13

General Fund

4.109

2660 Technology Services

Activities concerned with aspects of technology that involve district-wide computing and data management. Support services, shared with the ESD, are provided for the major integrated systems of student information and financials within this function. The district communications systems which include e-mail, telephone, web services and the underlying technical infrastructure of wide and local area networks reside here.




Managerial Classified

Management info. Manager 1.00 1.00Technical supervisors 2.00 3.00Sub Total 3.00 4.00

Classified

District media specialist 1.00 1.00Computer technicians 0.00 2.00Sub Total 1.00 1.00

Total: 4.00 7.00

Budget Note

1.0 FTE supervisor was transferred from 2541 Operations/Maintenance. 2.0 FTE technicians were transferred from 2544 – Maintenance. $1,000 plus associated payroll costs was transferred from 2544 – Maintenance for certifications for the two positions that were transferred. $1,200 was transferred from travel in 2541 Operations/Maintenance for the position that was transferred. $30,000 for line maintenance previously budgeted in 2690 Other Support Services – Central was transferred. $78,800 for telephone services was transferred from multiple programs. $15,000 in property services for repairs was reduced. $100 from consumable supplies was realigned to communications for printing and binding. $50,000 in consumable supplies was transferred from 2544 Maintenance for non consumable supplies. $50,000 for non consumable supplies was added from 5200 Transfers of Funds. $5,000 in computer software for IT Direct was transferred from 2541 Operations/Maintenance. $10,000 for technology equipment was eliminated for 2012-13.

4.110


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2660 Technology Services100 Salaries and Wages

112 Classified salaries $0 $0 1.00 $39,135 3.00 $140,005 $140,005 3.00 $140,005114 Managerial-classified salaries 212,489 212,485 3.00 212,500 4.00 277,875 277,875 4.00 277,875130 Additional salary 500 500 500 1,500 1,500 1,500


200 Associated Payroll Costs210 Public Employees Retirement System 32,941 23,172 51,575 87,764 87,764 87,764220 Social Security 16,482 16,593 19,280 32,592 32,592 32,592230 Other Required Payroll Costs 746 781 3,550 6,049 6,049 6,049240 Contractual Employee Benefits 27,357 34,026 57,475 106,156 106,156 106,156


300 Purchased Services320 Property Services 6,260 8,951 20,000 35,000 35,000 35,000340 Travel 3,400 5,444 7,000 8,200 8,200 8,200350 Communication 571 284 550 79,450 79,450 79,450


400 Supplies and Materials411 Consumable supplies 891 148 500 400 400 400460 Non-consumable supplies 0 192 1,500 101,500 101,500 101,500470 Computer software 11,016 11,433 12,000 17,000 17,000 17,000480 Computer hardware 1,144 93 15,000 15,000 15,000 15,000


500 Capital Outlay550 Technology 0 0 10,000 0 0 0

Total Capital Outlay 0 0 10,000 0 0 0



Budget Year: 07/01/12 - 06/30/13

General Fund

4.111

2690 Other Support Services – Central

Central services not classified elsewhere. Expenditures primarily relating to operation of district switchboard are budgeted here.




Classified

Receptionist 1.25 1.00Total: 1.25 1.00

Budget Note

0.10 FTE clerk was eliminated for 2012-13. 0.15 FTE was budgeted in error in 2011-12. $30,000 for line maintenance was transferred to 2660 Technology Services. $500 in communications for postage was realigned for professional services. $300 for telephone services was transferred to 2660 Technology Services. $200 in non consumable supplies was realigned to communications for printing and binding services.

4.112


Proposed FTE

Proposed Budget

Approved Budget

Adopted FTE

Adopted Budget


2690 Other Support Services - Central100 Salaries and Wages

112 Classified salaries $42,319 $44,168 1.25 $45,700 1.00 $37,545 $37,545 1.00 $37,545124 Temporary - classified 3,056 6,098 6,000 6,000 6,000 6,000130 Additional salary 0 54 0 0 0 0

Total Salaries and Wages 45,375 50,320 1.25 51,700 1.00 43,545 43,545 43,545

200 Associated Payroll Costs210 Public Employees Retirement System 6,479 4,784 8,950 8,971 8,971 8,971220 Social Security 3,361 3,752 3,500 3,332 3,332 3,332230 Other Required Payroll Costs 181 427 675 618 618 618240 Contractual Employee Benefits 16,307 18,076 16,775 14,964 14,964 14,964


300 Purchased Services320 Property Services 405 31,951 31,000 1,000 1,000 1,000350 Communication 688 541 500 200 200 200390 Other general prof/tech svcs 1,110 1,649 3,000 3,500 3,500 3,500


400 Supplies and Materials411 Consumable supplies 2,059 2,250 2,000 2,000 2,000 2,000460 Non-consumable supplies (Non-Tech) 1,805 0 2,500 2,300 2,300 2,300



TOTAL SUPPORT SERVICES $30,370,832 $29,171,829 313.38 $30,825,380 305.68 $31,097,028 $31,097,028 305.68 $31,097,028


Budget Year: 07/01/12 - 06/30/13

General Fund

4.113

3000 ENTERPRISE AND COMMUNITY SERVICES

Community Services are activities not directly related to the provision of education for students in a district. These include services provided by the district for the community as a whole or in part. Included in this program area are the operations of the swimming pool and the after school and community sports program along with the running of the district’s childcare center.

3100 FOOD SERVICES

Activities concerned with providing food to students and staff in a school or district. This service area includes the preparation and serving of regular and incidental meals, lunches, or snacks in connection with school activities, and the delivery of food.

3120 Food Preparation and Dispensing Services Activities concerned with preparing and serving regular and incidental meals, lunches, or snacks to students and staff in a school or district which include operating kitchen equipment, preparing food, cooking, serving food, cleaning dishes, and storing dishes and kitchen equipment. This budget includes funding for unpaid meals. Unpaid meals, bad debt, are unallowable expenses per federal guidelines and Districts must reimburse food services for these expenses.

4.114


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


3120 Food Preparation/Dispensing


410 Consumable supplies $0 $0 $0 $7,500 $7,500 $7,500Total Supplies and Materials 0 0 0 7,500 7,500 7,500

TOTAL ESTIMATED REQUIREMENTS $0 $0 $0 $7,500 $7,500 $7,500



Budget Year: 07/01/12 - 06/30/13

General Fund

4.115

3320 Community Recreation Services

David Douglas School District is proud to have a recreation center that houses a six lane competition style pool. Elementary students in grade four and five, and freshman in high school take two weeks of swimming lessons as part of the physical educational program. The swimming pool operations are budgeted here. The cost of swimming instruction (1.79 FTE) is budgeted under instruction. Included in this program are the pool clerk, temporary lifeguards, pool management, and operating costs.





Pool supervisor 0.10 0.21Sub Total 0.10 0.21

Classified

Clerk 0.00 0.38Pool clerk 1.00 1.00Sub Total 1.00 1.00

Total: 1.10 1.59

Budget Note 0.11 Licensed FTE was realigned from 1131 High School Programs. 0.375 FTE classified clerk was transferred from 2210 Improvement of Instruction. $37,000 in professional services was added. This budget was previously eliminated in error and provides $31,000 as a match payment for SUN

programs and $6,000 for Campfire programs. This budget was increased by $109,039 for community recreation salaries, associated payroll costs and supplies which were missed during the

budget process for 2011-12.

4.116


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


3320 Community Recreation Services


111 Licensed salaries $8,161 $14,636 0.10 $8,400 0.21 $18,507 $18,507 0.21 $18,507112 Classified salaries 34,773 34,586 1.00 30,445 1.38 47,559 47,559 1.38 47,559124 Temporary - classified 34,012 33,243 40,000 40,000 40,000 40,000130 Additional salary 15,645 148,259 84,000 130,300 130,300 130,300






310 Instructional, Prof. & Technical Serv. 69,000 30,848 7,300 2,300 2,300 2,300350 Communication 914 390 650 600 600 600380 Non-instruction prof & tech 0 0 0 37,000 37,000 37,000



411 Consumable supplies 2,423 10,006 7,500 19,000 19,000 19,000460 Non-consumable supplies (Non-Tech) 277 1,780 1,500 500 500 500


500 Capital Outlay


600 Other

640 Dues and fees 0 5,100 10,250 10,000 10,000 10,000670 Taxes and licenses 0 585 600 600 600 600

Total Other 0 5,685 10,850 10,600 10,600 10,600




Budget Year: 07/01/12 - 06/30/13

General Fund

4.117

3500 Custody & Care of Children Services

Operation of the North Powellhurst Child Services Center is budgeted here. Half of the director’s cost is budgeted in the high school to recognize the instructional time with pregnant and parenting students. Children served are predominantly from the general public and staff. The majority of infant and toddler slots are from teen parents.





Director - Teacher on special assignment 0.50 0.50Sub Total 0.50 0.50

Classified

Child care assistants 5.00 5.00Secretary 0.50 0.50Sub Total 5.50 5.50

Total: 6.00 6.00

Budget Note $500 was realigned from computer hardware for printing services. $500 in telephone services was realigned to 2660 Technology Services. $5,000 in consumable supplies was realigned for food purchased from Nutrition Services.

4.118


Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


3500 Custody & Care of Children Services


111 Licensed salaries $28,504 $28,928 0.50 $29,000 0.50 $28,627 $28,627 0.50 $28,627112 Classified salaries 119,124 127,511 5.50 128,725 5.50 135,811 135,811 5.50 135,811124 Temporary - classified 90,046 75,164 85,000 85,000 85,000 85,000






350 Communication 741 566 600 600 600 600Total Purchased Services 741 566 600 600 600 600


411 Consumable supplies 28,228 30,669 27,300 22,300 22,300 22,300450 Food 0 0 0 5,000 5,000 5,000460 Non-consumable supplies (Non-Tech) 0 0 200 200 200 200480 Computer hardware 0 0 500 0 0 0



TOTAL COMMUNITY SERVICES $582,203 $727,308 7.1 $686,040 7.59 $854,044 $854,044 7.59 $854,044



Budget Year: 07/01/12 - 06/30/13

General Fund

4.119

700 Transfers

This object category does not represent a purchase: generally, transfers are used to provide general fund support to funds that are not self-supporting. No transfers are budgeted for 2012-13. $50,000 previously transferred to the technology fund was budgeted in Program 2660 Technology Services.

800 Other Uses of Funds

810 Planned Reserve

Amounts set aside for operating contingencies for expenditures which cannot be foreseen and planned in the budget because of the occurrence of some unusual or extraordinary event. Expenditure cannot be coded directly to this account. Board action is required to transfer from this account to another appropriation category. The amount budgeted is approximately 4% of total budgeted requirements.

4.120


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13


5200 Transfer of Funds


710 Fund modification $1,700,000 $250,000 $50,000 $0 $0 $0Total Transfer of Funds 1,700,000 250,000 50,000 0 0 0

6110 Operating Contingency

810 Planned reserve 0 0 4,718,290 3,605,162 3,605,162 3,605,162Total Operating Contingency 0 0 4,718,290 3,605,162 3,605,162 3,605,162

7000 Unappropriated Ending Balance

820 Reserved for next year 8,400,600 7,750,945 0 0 0 0

Total Unappropriated Ending Balance 8,400,600 7,750,945 0 0 0 0

GRAND TOTAL GENERAL FUND $100,647,714 $95,212,242 918.59 $94,473,300 916.68 $93,473,248 $93,473,248 916.68 $93,473,248

Totals on Actuals may be different due to rounding.



Budget Year: 07/01/12 - 06/30/13

General Fund

4.121


4.122

Section V

All funds (except General Fund) Detailed Estimates & Narrative Analysis

by Service Area

Energy Conservation Projects Fund

This fund was established in April, 2012 to account for the funds received from public purpose charges as required under HB 2960. The Oregon Legislature passed The Energy Efficient Schools Program (EESP), also referred to as SB 1149, which requires Portland General Electric and Pacific Power to collect a Public Purpose Charge (PPC) from consumers within their service area equal to three percent of the total revenues from electricity services. The purpose of the PPC was to provide K-12 school districts with funds for energy efficiency projects.

Prior to the 2011-12 fiscal year, these funds were distributed from the companies to Education Service Districts which acted as intermediaries for school districts.

During the 2011 legislative session, HB 2960 changed the distribution of the PPC so that funds flow directly from the companies to the school districts.

As part of the change, school districts are required to establish a separate fund for these revenues. Funds may only be expended for energy audits and projects which are approved by the Oregon Department of Energy and meet the Energy Efficient Schools Program Guidelines.

5.1


Adopted

Budget*

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $0 $0 $0 $464,043 $464,043 $464,0431510 Interest on investments 0 0 0 2,950 2,950 2,9501990 SB-1149 Revenues 0 0 0 195,000 195,000 195,000

TOTAL ESTIMATED RESOURCES 0 0 0 661,993 661,993 661,993


2540 Operation and Maintenance of Plant Services


380 Non-instruction prof & tech 0 0 0 200,000 200,000 200,000Total Purchased Services 0 0 0 200,000 200,000 200,000

Total Operation and Maint. of Plant Services 0 0 0 200,000 200,000 200,000

Total Support Services 0 0 0.00 0 0.00 200,000 200,000 0.00 200,000

4150 Building Acquisition/Construction



Total Building Acquisition/Construction 0 0 0 461,993 461,993 461,993

Total Facilities Acquisition and Construction 0 0 0.00 0 0.00 461,993 461,993 0.00 461,993


* This fund was established in April, 2012. It was not appropriated in the 2011-12 Adopted Budget and was appropriated through a supplemental budget process.



Budget Year: 07/01/12 - 06/30/13

Energy Conservation Projects Fund

5.2

2011/12 2012/13

4,518,500 $ 3,381,393

2,500,000 1,689,088 retardation, emotional disturbances, orthopedic impairments, and special learning disabilities.

250,000 190,000

350,000 462,017 and content achievement standards that all students are expected to meet.

556,500 459,474

50,000 - development.

8,225,000 $ 6,181,972 Total Entitlement Grants

2011/12 2012/13

500,000 457,123

715,000 239,938 post secondary education.

310,000 177,650

250,000 1,208,317

1,775,000 2,083,028 10,000,000 $ 8,265,000

Total Competitive Grants

Total - All Funds

School Improvement Grants - These grants are designed to enhance teaching and learning at schools needing additional assistance to

Other Grants - This is a placeholder for smaller competitive grants such as IDEA Reauthorization, pass-through grants, and development andimplementation grants.

standards. These grants are site (school) specific.

Grants Fund

Small Learning Communities - These funds are used to improve the academic achievement of high school students and preparation for are delivered after school and must promote student academic achievement, parent literacy and opportunities for academic enrichment. 21st Century Community Learning Centers - This five year grant provides for an array of services for elementary school students. Services

Title I-A - Funds for this program will be used to help identify students who have serious problems with reading. This grant provides teachers,

supplies, travel, equipment, in-service, and summer reading program for elementary students. Private schools are eligible to participate in this grant.

teaching materials and equipment. Support service funds in this program will be used for diagnostic testing

IDEA PL 101-476 - Funds will provide teachers and assistants to serve students with disabilities. They provide services to students that have

Professional Technical Education (Carl Perkins) - Funds provide professional and technical opportunities to students at the secondary level.

Title III - Funds help ensure that limited English proficient students develop English proficiency and are able to meet the same academic

Title II-A - Funds will be used for a variety of professional development programs with emphasis on math and science.

Title II-D Enhancing Education - Funds are used to enhance academic achievement of students utilizing technology and for professional

Entitlement Grants

Competitive Grants

5.3

Grants Fund Requirements

The following pages show requirements organized by function numbers. These functions are descriptions of the major classifications of activities by object.Recap of Personal Service Expenditures:

Salary - licensed FTE Salary - classified FTE All

IDEA Teachers - ERC 1.00 $ 70,670 Instructional Aides 0.75 $ 11,326 1.75 $ 81,996

Teachers - SLP-A 4.50 220,917 Instructional Aides 1.50 25,568 6.00 246,485

Teachers - Speech 4.70 234,464 Instructional Aides 0.63 8,314 5.33 242,778

Teachers - OT / PT 2.00 130,135 COTA/LPTA 0.75 13,872 2.75 144,007

Teachers - Psych services 4.50 244,319 Clerical Assistant 0.41 15,453 4.91 259,772

Clerical Assistant 0.50 11,293 0.50 11,293

School-to-Work Coordinator 1.40 47,497 1.40 47,497

16.70 900,505 5.94 133,323 22.64 1,033,828

Title I Teachers (.50 of K teachers) 15.00 1,005,633 15.00 1,005,633

Teachers 15.00 928,972 15.00 928,972

Teacher on Special Assignment 2.75 190,524 2.75 190,524

32.75 2,125,129 - - 32.75 2,125,129

Title II-A Teacher on Special Assignment 2.00 148,964 Clerical 0.44 16,493 2.44 165,457

2.00 148,964 0.44 16,493 2.44 165,457

Title III (ESL) Teacher on Special Assignment 1.00 71,261 ESL Liaison 1.00 49,192 2.00 120,453

SLC Teacher on Special Assignment 1.00 68,641 Clerical Assistant 0.94 20,000 1.94 88,641

Perkins Vocational/Technical Coordinator 1.00 41,600 1.00 41,600

2.00 139,902 2.94 110,792 4.94 250,694

Licensed Substitutes 228,425 Temporary Salaries 40,923 - 269,348

Additional Pay 339,187 - 339,187

Total - All 53.45 $ 3,882,112 9.32 $ 301,531 62.77 $ 4,183,643

Various Other

5.4


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

2200 Restricted revenue $187,891 $175,227 $200,000 $945,657 $945,657 $945,657

Revenue from Intermediate Sources 187,891 175,227 200,000 945,657 945,657 945,657

4300 Federal restricted received direct 285,928 435,942 0 239,938 239,938 239,9384500 Federal restricted from fed 11,061,299 9,427,374 9,800,000 7,079,405 7,079,405 7,079,405

Revenue from Federal Sources 11,347,227 9,863,316 9,800,000 7,319,343 7,319,343 7,319,343

TOTAL ESTIMATED RESOURCES $11,535,118 $10,038,543 $10,000,000 $8,265,000 $8,265,000 $8,265,000



Budget Year: 07/01/12 - 06/30/13

Grants Fund

5.5


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund


1111 Elementary, K-5100 Salaries and Wages

111 Licensed salaries $360,302 $57,113 0.00 $25,000 15.00 $1,005,633 $1,005,633 15.00 $1,005,633112 Classified salaries 0 0 5,000 0 0 0113 Administrative salaries 0 0 2,500 0 0 0121 Substitutes - licensed 0 4,719 0 0 0 0130 Additional salary 150 0 0 0 0 0

Total Salaries and Wages 360,452 61,832 0.00 32,500 15.00 1,005,633 1,005,633 15.00 1,005,633


210 Public Employees Retirement System 53,927 6,723 3,700 207,161 207,161 207,161220 Social Security 27,219 4,739 2,000 76,931 76,931 76,931230 Other Required Payroll Costs 1,373 240 130 13,073 13,073 13,073240 Contractual Employee Benefits 65,118 11,247 0 225,707 225,707 225,707



310 Instructional, Prof. & Technical Serv. 1,240 2,500 0 0 0 0390 Other Instr, Prof. & Technical Serv. 4,250 0 0 0 0 0



411 Consumable supplies 3,760 0 25,000 2,107 2,107 2,107460 Non-consumable supplies (Non-Tech) 3,495 0 0 17,300 17,300 17,300470 Computer software 0 949 0 0 0 0480 Computer hardware 0 0 0 0 0 0


600 Other


Total Primary, K-5 $557,160 $104,472 0.00 $63,330 15.00 $1,547,912 $1,547,912 15.00 $1,547,912

5.6


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund



111 Licensed salaries $303,376 $47,350 0.00 $30,000 0.00 $0 $0 0.00 $0112 Classified salaries 0 0 0.00 5,000 0.00 0 0 0.00 0113 Administrative salaries 0 0 2,500 0 0 0130 Additional salary 0 0 0 0 0 0

Total Salaries and Wages 303,376 47,350 0.00 37,500 0.00 0 0 0.00 0


210 Public Employees Retirement System 45,136 5,102 5,370 0 0 0220 Social Security 22,930 3,578 2,000 0 0 0230 Other Required Payroll Costs 1,158 183 130 0 0 0240 Contractual Employee Benefits 52,443 9,004 0 0 0 0

Total Associated Payroll Costs 121,667 17,867 7,500 0 0 0


310 Instructional, Prof. & Technical Serv. 0 0 0 0 0 0390 Other Instr, Prof. & Technical Serv. 0 5,500 0 0 0 0

Total Purchased Services 0 5,500 0 0 0 0


411 Consumable supplies 0 380 25,000 0 0 0460 Non-consumable supplies (Non-Tech) 10,977 28,161 0 0 0 0470 Computer software 2,772 3,021 0 0 0 0480 Computer hardware 33,611 0 0 0 0 0

Total Supplies and Materials 47,360 31,562 25,000 0 0 0

600 Other


Total Intermediate Programs (4-5) $475,733 $105,434 0.00 $70,000 0.00 $0 $0 0.00 $0

5.7


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund



111 Licensed salaries $212,939 $218,152 0.00 $0 0.00 $0 $0 0.00 $0130 Additional salary 1,500 0 0 35,000 35,000 35,000

Total Salaries and Wages 214,439 218,152 0.00 0 0.00 35,000 35,000 0.00 35,000


210 Public Employees Retirement System 31,927 23,403 25,000 7,210 7,210 7,210220 Social Security 16,293 16,654 0 2,678 2,678 2,678230 Other Required Payroll Costs 815 845 0 498 498 498240 Contractual Employee Benefits 35,679 38,508 0 0 0 0



310 Instructional, Prof. & Technical Serv. 0 20,550 0 45,000 45,000 45,000390 Other Instr, Prof. & Technical Serv. 1,275 5,500 31,000 10,000 10,000 10,000



411 Consumable supplies 3,011 234 0 35,000 35,000 35,000460 Non-consumable supplies (Non-Tech) 17,272 25,569 0 44,251 44,251 44,251470 Computer software 3,105 2,285 0 10,000 10,000 10,000480 Computer hardware 33,611 3,675 10,000


600 Other

690 Grant indirect charges 44 6 0 0 0 0Total Other 44 6 0 0 0 0

Total Middle School Programs $357,471 $355,381 0.00 $66,000 0.00 $189,637 $189,637 0.00 $189,637

5.8


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund



111 Licensed salaries $60,870 $59,554 0.00 $0 0.00 $0 $0 0.00 $0112 Classified salaries 14,190 11,558 0.00 0 0.94 20,000 20,000 0.94 20,000121 Substitutes - licensed 1,790 0 0 30,000 30,000 30,000124 Temporary - classified 1,680 8,265 0 1,440 1,440 1,440130 Additional salary 41,934 117,805 45,000 35,025 35,025 35,025



210 Public Employees Retirement System 17,879 22,335 27,000 17,812 17,812 17,812220 Social Security 9,160 14,966 12,000 6,615 6,615 6,615230 Other Required Payroll Costs 468 781 700 1,124 1,124 1,124240 Contractual Employee Benefits 17,434 20,466 0 14,029 14,029 14,029



310 Instructional, Prof. & Technical Serv. 6,958 13,170 0 10,000 10,000 10,000340 Travel 7,120 0 0 0 0 0390 Other Instr, Prof. & Technical Serv. 850 0 0 0 0 0

Total Purchased Services 14,928 13,170 0 10,000 10,000 10,000


411 Consumable supplies 16,827 3,360 32,000 27,696 27,696 27,696460 Non-consumable supplies (Non-Tech) 31,948 0 11,200 19,730 19,730 19,730470 Computer software 8,662 2,875 0 0 0 0480 Computer hardware 10,200 465 0 2,046 2,046 2,046


600 Other

640 Dues and fees 23,829 18,018 66,190 19,500 19,500 19,500690 Grant indirect charges 3,297 728 0 0 0 0

Total Other 27,126 18,746 66,190 19,500 19,500 19,500

Total High School Programs $275,096 $294,346 0.00 $194,090 0.94 $205,017 $205,017 0.94 $205,017

5.9


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund

1221 Learning Centers


111 Licensed salaries $238,701 $226,713 4.50 $296,000 4.50 $220,917 $220,917 4.50 $220,917112 Classified salaries 43,811 54,917 1.38 40,000 1.50 25,568 25,568 1.50 25,568124 Temporary - classified 42,660 30,373 0 0 0 0






340 Travel 61,041 52 0 0 0 0Total Purchased Services 61,041 52 0 0 0 0

Total Learning Centers $528,285 $455,239 5.88 $525,000 6.00 $409,106 $409,106 6.00 $409,106

5.10


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund

1250 Resource Rooms


111 Licensed salaries $105,177 $113,785 1.00 $70,000 1.00 $70,670 $70,670 1.00 $70,670112 Classified salaries 1,401 26,547 1.00 50,000 0.75 11,326 11,326 0.75 11,326121 Substitutes - licensed 0 0 0 30,000 30,000 30,000124 Temporary - classified 4,597 26,706 0 0 0 0130 Additional salary 0 0 0 15,580 15,580 15,580



210 Public Employees Retirement System 16,463 18,106 25,000 26,281 26,281 26,281220 Social Security 8,379 12,559 10,000 9,760 9,760 9,760230 Other Required Payroll Costs 1,187 700 1,000 1,811 1,811 1,811240 Contractual Employee Benefits 20,117 38,340 24,320 24,430 24,430 24,430



310 Instructional, Prof. & Technical Serv. 0 0 0 2,000 2,000 2,000340 Travel 0 0 0 2,000 2,000 2,000



411 Consumable supplies 0 0 0 2,000 2,000 2,000460 Non-consumable supplies (Non-Tech) 0 0 0 2,200 2,200 2,200470 Computer software 0 0 0 1,000 1,000 1,000480 Computer hardware 0 0 0 2,000 2,000 2,000


600 Other


Total Resource Rooms $191,764 $276,106 2.00 $180,320 1.75 $201,058 $201,058 1.75 $201,058

5.11


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund

1271 Remediation (Summer/Night School)


111 Licensed salaries $4,049 $182 0.00 $0 0.00 $0 $0 0.00 $0112 Classified salaries 0 1,116 0.00 0 0.00 0 0 0.00 0121 Substitutes - licensed 0 309 0 0 0 0124 Temporary - classified 0 1,412 0 0 0 0130 Additional salary 0 205 0 0 0 0

Total Salaries and Wages 4,049 3,224 0.00 0 0.00 0 0 0.00 0


210 Public Employees Retirement System 613 246 58,000 0 0 0220 Social Security 307 247 24,700 0 0 0230 Other Required Payroll Costs 5 15 300 0 0 0



310 Instructional, Prof. & Technical Serv. 270,943 404,933 162,620 446,095 446,095 446,095Total Purchased Services 270,943 404,933 162,620 446,095 446,095 446,095


411 Consumable supplies 5,436 3,411 12,000 0 0 0470 Computer software 0 0 25,380 0 0 0480 Computer hardware 0 0 11,000 0 0 0

Total Supplies and Materials 5,436 3,411 48,380 0 0 0

600 Other

690 Grant indirect charges 0 50 6,000 0 0 0Total Other 0 50 6,000 0 0 0

Total Remediation (Summer/Night School) $281,353 $412,126 0.00 $300,000 0.00 $446,095 $446,095 0.00 $446,095

5.12


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund

1272 Title I


111 Licensed salaries $1,831,229 $1,779,314 20.30 $877,257 15.00 $928,972 $928,972 15.00 $928,972112 Classified salaries 717,042 785,368 34.06 1,000,000 0.00 0 0 0.00 0121 Substitutes - licensed 131,093 58,541 100,000 0 0 0124 Temporary - classified 211,255 5,166 0 0 0 0130 Additional salary 317,974 41,450 44,000 40,000 40,000 40,000

Total Salaries and Wages $3,208,593 $2,669,839 54.36 $2,021,257 15.00 $968,972 $968,972 15.00 $968,972



Total Associated Payroll Costs 1,482,126 1,351,225 1,366,518 531,286 531,286 531,286


310 Instructional, Prof. & Technical Serv. 270,094 375,983 917,895 0 0 0330 Student Transportation Services 0 0 20,000 10,000 10,000 10,000340 Travel 0 254 11,450 0 0 0350 Communications 514 1,566 0 0 0 0



411 Consumable supplies 98,999 62,148 20,000 0 0 0460 Non-consumable supplies (Non-Tech) 24,022 48,805 500 0 0 0470 Computer software 173,286 383,823 106,977 0 0 0480 Computer hardware 124,920 10,525 1,000 102,166 102,166 102,166


600 Other

690 Grant indirect charges 6,190 4,506 52,903 0 0 0Total Other 6,190 4,506 52,903 0 0 0

Total Title I $5,388,744 $4,908,674 54.36 $4,518,500 15.00 $1,612,424 $1,612,424 15.00 $1,612,424

5.13


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund



130 Additional salary $1,000 $0 $0 $0 $0 $0Total Salaries and Wages 1,000 0 0.00 0 0.00 0 0 0.00 0


220 Social Security 173 0 0 0 0 0230 Other Required Payroll Costs 77 0 0 0 0 0

Total Associated Payroll Costs 250 0 0 0 0 0


320 Property Services 0 127 0 700 700 700Total Purchased Services 0 127 0 700 700 700


411 Consumable supplies 0 345 0 400 400 400Total Supplies and Materials 0 345 0 400 400 400

600 Other


Total Fir Ridge Campus $1,447 $482 0.00 $0 0.00 $1,100 $1,100 0.00 $1,100

5.14


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund

1288 Charter Schools


310 Instructional, Prof. & Technical Serv. $0 $29,440 $50,000 $18,000 $18,000 $18,000340 Travel 0 0 0 21,000 21,000 21,000



411 Consumable supplies 0 0 0 3,750 3,750 3,750460 Non-consumable supplies (Non-Tech) 0 0 0 4,583 4,583 4,583470 Computer software 1,800 0 0 1,000 1,000 1,000480 Computer hardware 0 0 0 4,000 4,000 4,000

Total Supplies and Materials 1,800 0 0 13,333 13,333 13,333

600 Other

640 Dues and fees 0 0 0 1,000 1,000 1,000690 Grant indirect charges 0 621 0 0 0 0

Total Other 0 621 0 1,000 1,000 1,000

Total Charter Schools 1,800 30,061 0.00 50,000 0.00 53,333 53,333 0.00 53,333

TOTAL INSTRUCTION $8,058,853 $6,942,321 62.24 $5,967,240 38.69 $4,665,682 $4,665,682 38.69 $4,665,682

5.15


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund

2110 Attendance & Social Work


111 Licensed salaries $29,384 $24,106 0.00 $65,000 0.75 $55,233 $55,233 0.75 $55,233124 Temporary - classified 0 0 0 $1,500 $1,500 $1,500130 Additional salary 31,473 19,807 0 0 0 0



210 Public Employees Retirement System 8,822 4,712 15,500 11,687 11,687 11,687220 Social Security 4,417 3,145 5,000 4,340 4,340 4,340230 Other Required Payroll Costs 232 178 250 738 738 738240 Contractual Employee Benefits 2,191 5,026 9,500 11,224 11,224 11,224



310 Instructional, Prof. & Technical Serv. 36,878 53 0 0 0 0340 Travel 2,243 1,922 0 0 0 0



411 Consumable supplies 10,704 7,695 43,370 36,700 36,700 36,700460 Non-consumable supplies (Non-Tech) 79 778 0 0 0 0470 Computer software 27,471 0 0 0 0 0


600 Other

640 Dues and fees 2,615 0 0 0 0 0690 Grant indirect charges 0 795 0 0 0 0

Total Other 2,615 795 0 0 0 0

Total Attendance & Social Work $156,509 $68,217 0.00 $138,620 0.75 $121,422 $121,422 0.75 $121,422

5.16


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund



112 Classified salaries $10,575 $302 0.50 $0 0.00 $0 $0 0.00 $0124 Temporary - classified 0 0 0.00 173 1.00 41,600 41,600 1.00 41,600130 Additional salary 730 0 0 3,800 3,800 3,800

Total Salaries and Wages 11,305 302 0.50 173 1.00 45,400 45,400 1.00 45,400


210 Public Employees Retirement System 1,676 35 4,750 9,289 9,289 9,289220 Social Security 864 23 1,600 3,473 3,473 3,473230 Other Required Payroll Costs 47 2 100 591 591 591240 Contractual Employee Benefits 4,310 0 1,120 0 0 0

Total Associated Payroll Costs 6,897 60 7,570 13,353 13,353 13,353


310 Instructional, Prof. & Technical Serv. 6,820 0 1,500 5,500 5,500 5,500340 Travel 0 0 0 1,301 1,301 1,301

Total Purchased Services 6,820 0 1,500 6,801 6,801 6,801


411 Consumable supplies 1,288 1,798 0 500 500 500460 Non-consumable supplies (Non-Tech) 0 484 0 500 500 500470 Computer software 0 42 0 0 0 0480 Computer hardware 0 1,149 0 0 0 0

Total Supplies and Materials 1,288 3,473 0 1,000 1,000 1,000

600 Other


Total Guidance Services $26,310 $3,835 0.50 $31,650 1.00 $66,554 $66,554 1.00 $66,554

5.17


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund



111 Licensed salaries $300,832 $330,973 4.50 $141,900 4.50 $244,319 $244,319 4.50 $244,319112 Classified salaries 53,653 66,646 1.50 55,000 1.90 58,790 58,790 1.90 58,790130 Additional salary 1,709 1,938 0 0 0 0






411 Consumable supplies 0 1,715 0 0 0 0

Total Supplies and Materials 0 1,715 0 0 0 0

600 Other


Total Psychological Services $521,579 $573,630 6.00 $411,500 6.40 $488,813 $488,813 6.40 $488,813

5.18


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund

2150 Speech, Pathology & Audiology


111 Licensed salaries $180,367 $191,621 4.50 $396,280 4.70 $234,464 $234,464 4.70 $234,464112 Classified salaries 22,010 28,674 1.38 20,000 0.63 8,314 8,314 0.63 8,314130 Additional salary 0 649 0 750 750 750






411 Consumable supplies 0 0 0 4,400 4,400 4,400460 Non-consumable supplies (Non-Tech) 0 0 0 3,180 3,180 3,180


Total Speech, Pathology & Audiology $306,568 $321,121 5.88 $637,602 5.33 $404,092 $404,092 5.33 $404,092

5.19


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund



111 Licensed salaries $127,282 $127,459 2.00 $32,000 2.00 $130,135 $130,135 2.00 $130,135112 Classified salaries 27,358 27,538 0.75 25,000 0.75 13,872 13,872 0.75 13,872





Total Other Student Treatment Services $219,585 $216,200 2.75 $204,500 2.75 $227,854 $227,854 2.75 $227,854

5.20


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund

2190 Student Support (Special Ed)


112 Classified salaries $12,107 $14,949 0.34 $0 0.41 $15,453 $15,453 0.41 $15,453Total Salaries and Wages 12,107 14,949 0.34 0 0.41 15,453 15,453 0.41 15,453


210 Public Employees Retirement System 1,878 1,623 0 3,183 3,183 3,183220 Social Security 896 1,110 0 1,182 1,182 1,182230 Other Required Payroll Costs 50 60 0 220 220 220240 Contractual Employee Benefits 5,181 6,751 0 6,136 6,136 6,136

Total Associated Payroll Costs 8,005 9,544 0 10,721 10,721 10,721


411 Consumable supplies 0 0 70,400 0 0 0

Total Supplies and Materials 0 0 70,400 0 0 0

600 Other


Total Student Support (Special Ed) $20,112 $24,493 0.34 $106,400 0.41 $26,174 $26,174 0.41 $26,174

5.21


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund

2210 Improvement of Instruction


111 Licensed salaries $0 $99,017 0.00 $0 2.00 $140,227 $140,227 2.00 $140,227121 Substitutes - licensed 34,887 7,155 29,890 50,725 50,725 50,725130 Additional salary 34,687 17,100 50,000 34,720 34,720 34,720



210 Public Employees Retirement System 9,197 12,639 25,455 46,488 46,488 46,488220 Social Security 5,281 9,403 13,200 17,264 17,264 17,264230 Other Required Payroll Costs 281 507 800 2,671 2,671 2,671240 Contractual Employee Benefits 0 21,183 0 24,317 24,317 24,317



310 Instructional, Prof. & Technical Serv. 2,007 30,514 0 10,065 10,065 10,065340 Travel 21,028 2,401 0 0 0 0

Total Purchased Services 23,035 32,915 0 10,065 10,065 10,065


411 Consumable supplies 14,741 19,387 0 3,125 3,125 3,125460 Non-consumable supplies (Non-Tech) 8,474 22,975 0 3,000 3,000 3,000470 Computer software 31,983 31,713 0 31,000 31,000 31,000480 Computer hardware 5,848 0 0 3,000 3,000 3,000

Total Supplies and Materials 61,046 74,075 0 40,125 40,125 40,125

600 Other

640 Dues and fees 5,677 0 0 0 0 0690 Grant indirect charges 0 3,848 13,000 0 0 0

Total Other 5,677 3,848 13,000 0 0 0

Total Improvement of Instruction $174,091 $277,842 0.00 $132,345 2.00 $366,602 $366,602 2.00 $366,602

5.22


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund

2230 Assessment & Testing


121 Substitutes - licensed $696 $1,594 $1,550 $0 $0 $0130 Additional salary 3,992 1,975 2,500 9,240 9,240 9,240



210 Public Employees Retirement System 609 217 465 1,904 1,904 1,904220 Social Security 372 273 325 707 707 707230 Other Required Payroll Costs 18 15 15 132 132 132



310 Instructional, Prof. & Technical Serv. 153 0 0 0 0 0Total Purchased Services 153 0 0 0 0 0


460 Non-consumable supplies (Non-Tech) 2,375 0 69,290 0 0 0480 Computer hardware 49,511 0 0 0 0 0

Total Supplies and Materials 51,886 0 69,290 0 0 0

600 Other


Total Assessment & Testing $64,321 $7,466 0.00 $74,145 0.00 $11,983 $11,983 0.00 $11,983

5.23


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund



111 Licensed salaries $430,967 $173,457 3.50 $100,000 2.00 $148,964 $148,964 2.00 $148,964112 Classified salaries 15,417 16,085 0.50 20,000 0.44 16,493 16,493 0.44 16,493113 Administrative salaries 0 6,178 0 0 0 0121 Substitutes - licensed 193,258 261,727 375,000 103,100 103,100 103,100124 Temporary - classified 86 0 0 37,983 37,983 37,983130 Additional salary 128,073 155,989 193,600 153,572 153,572 153,572






310 Instructional, Prof. & Technical Serv. 253,364 272,873 183,340 41,444 41,444 41,444340 Travel 91,004 45,498 172,000 85,240 85,240 85,240380 Non-Instructional, Prof. & Tech Serv. 718 0 0 0 0 0



411 Consumable supplies 21,320 29,095 129,968 68,348 68,348 68,348460 Non-consumable supplies (Non-Tech) 5,569 0 0 22,200 22,200 22,200470 Computer software 39 2,190 0 4,000 4,000 4,000480 Computer hardware 0 0 0 5,191 5,191 5,191


600 Other

640 Dues and fees 238 0 0690 Grant indirect charges 56,649 32,312 23,500 154,895 154,895 154,895

Total Other 56,887 32,312 23,500 154,895 154,895 154,895

Total Instructional Staff Development $1,443,882 $1,158,340 4.00 $1,525,408 2.44 $1,024,128 $1,024,128 2.44 $1,024,128

5.24


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund

2410 Office of the Principal


460 Non-consumable supplies (Non-Tech) $0 $0 $0 $979 $979 $979Total Supplies and Materials 0 0 0 979 979 979

Total Office of the Principal $0 $0 0.00 $0 0.00 $979 $979 0.00 $979

2552 Vehicle Operations


330 Student Transportation $16,070 $0 $32,000 $0 $0 $0Total Purchased Services 16,070 0 32,000 0 0 0

Total Vehicle Operations $16,070 $0 0.00 $32,000 0.00 $0 $0 0.00 $0

5.25


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund

2620 Planning, Evaluation & Statistical Services


111 Licensed salaries $173,879 $136,973 2.62 $51,350 2.00 $134,966 $134,966 2.00 $134,966113 Administrative salaries 0 18,790 0 0 0 0121 Substitutes - licensed 17,594 0 0 4,600 4,600 4,600122 Substitutes - classified 0 974 0 0 0 0124 Temporary - classified 5,787 5,766 3,000 0 0 0130 Additional salary 8,227 5,082 3,000 0 0 0



210 Public Employees Retirement System 29,531 18,018 21,300 28,751 28,751 28,751220 Social Security 15,152 12,759 6,000 10,677 10,677 10,677230 Other Required Payroll Costs 794 652 500 4,509 4,509 4,509240 Contractual Employee Benefits 23,365 26,527 0 29,928 29,928 29,928



310 Instructional, Prof. & Technical Serv. 7,152 13,652 336,125 0 0 0340 Travel 2,124 3,134 5,000 0 0 0350 Communication 283 0 0 0 0 0



411 Consumable supplies 352 0 122,705 0 0 0460 Non-consumable supplies (Non-Tech) 127 0 0 0 0 0

Total Supplies and Materials 479 0 122,705 0 0 0

600 Other

690 Grant indirect charges 124,915 110,303 25,000 16,028 16,028 16,028Total Other 124,915 110,303 25,000 16,028 16,028 16,028

Total Planning, Evaluation & Statistical Services $409,282 $352,630 2.62 $573,980 2.00 $229,459 $229,459 2.00 $229,459



480 Computer hardware $0 $0 $0 $400,000 $400,000 $400,000Total Supplies and Materials 0 0 0 400,000 400,000 400,000

Total Technology Services $0 $0 $0 $400,000 $400,000 $400,000

TOTAL SUPPORT SERVICES $3,358,309 $3,003,774 22.09 $3,868,150 23.08 $3,368,060 $3,368,060 23.08 $3,368,060

5.26


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Grants Fund

3300 Community Services


112 Classified salaries $29,357 $26,913 1.63 $25,000 1.00 $49,192 $49,192 1.00 $49,192121 Substitutes - licensed 619 319 0 10,000 10,000 10,000124 Temporary - classified 0 179 0 0 0 0130 Additional salary 12,293 3,886 27,500 11,500 11,500 11,500



210 Public Employees Retirement System 6,130 3,329 10,200 14,563 14,563 14,563220 Social Security 3,202 2,384 4,200 5,408 5,408 5,408230 Other Required Payroll Costs 183 135 600 1,004 1,004 1,004240 Contractual Employee Benefits 5,734 6,470 5,830 29,928 29,928 29,928



310 Instructional, Prof. & Technical Serv. 13,787 17,568 44,310 10,120 10,120 10,120340 Travel 0 0 0 7,195 7,195 7,195370 Tuition Payments 400 0 0 0 0 0



411 Consumable supplies 43,677 25,299 43,970 83,858 83,858 83,858460 Non-consumable supplies (Non-Tech) 54 2,110 3,000 6,490 6,490 6,490470 Computer software 2,520 3,814 0 2,000 2,000 2,000


600 Other


Total Community Services 117,956 92,448 1.63 $164,610 1.00 231,258 231,258 1.00 231,258

TOTAL COMMUNITY SERVICES 117,956 92,448 1.63 $164,610 1.00 231,258 231,258 1.00 231,258

TOTAL ESTIMATED REQUIREMENTS GRANTS FUND $11,535,118 $10,038,543 85.96 $10,000,000 62.77 $8,265,000 $8,265,000 62.77 $8,265,000

5.27


5.28

Nutrition Service Fund

Activities concerned with providing food to students and staff in a school or district are recorded here. This service area includes the preparation and serving of regular and incidental meals, lunches or snacks in connection with school activities, and the delivery of food. The district operates a central kitchen and bakery, and transports food to each of the 16 school kitchens within the district. Breakfast and lunch are available for students and staff. Lunches are also served for the pre-school programs and alternative education programs located at North Powellhurst. The Nutrition service fund is largely self-supporting and requires limited general fund support. A small amount of state school support is receipted into the fund due to local match requirements.

5.29


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $543,836 $833,017 $600,000 $750,000 $750,000 $750,000

1000 Revenue From Local Sources

1500 Earnings on investments 1,149 3,079 2,000 2,500 2,500 2,5001610 Daily sales - Reimbursable programs 592,544 463,112 540,000 540,000 540,000 540,0001620 Daily sales - Non-reimbursable programs 99,263 81,070 90,000 90,500 90,500 90,5001630 Special function revenues 11,432 12,798 25,000 25,000 25,000 25,0001990 Miscellaneous revenues 24,636 119,868 25,000 25,000 25,000 25,000Total Revenue from Local Sources 729,024 679,926 682,000 683,000 683,000 683,000

2000 Revenue from Intermediate

2200 Restricted revenue 2,100 0 0 0 0 0Total Revenue from Intermediate 2,100 0 0 0 0 0

3000 Revenue from State Sources

3102 State school lunch match 52,788 53,981 51,000 56,000 56,000 56,0003299 Other restricted grants 19,855 17,042 0 14,500 14,500 14,500Total Revenue from State Sources 72,643 71,023 51,000 70,500 70,500 70,500

4000 Revenue from Federal Sources

4500 Restricted rev. from the fed. gov. through state 4,002,764 4,098,954 4,000,000 4,300,000 4,300,000 4,300,0004900 Revenue on/for behalf of district 299,799 362,826 357,250 256,024 256,024 256,024Total Revenue from Federal Sources 4,302,563 4,461,780 4,357,250 4,556,024 4,556,024 4,556,024

$5,650,166 $6,045,746 $5,690,250 $6,059,524 $6,059,524 $6,059,524

Nutrition Services Fund



Budget Year: 07/01/12 - 06/30/13

TOTAL ESTIMATED RESOURCES

5.30

3110 Service Area Direction

Activities of directing and managing nutrition services.

Nutrition

Services

General Fund

(2510) Total FTE

Nutrition

Services

General

Fund

(2510) Total FTE

Administrative/Managerial

Director 0.05 0.95 1.00 0.05 0.95 1.00 Manager 1 1.00 1 1.00 Total FTE 1.05 0.95 2.00 1.05 0.95 2.00

2011-12 Adopted FTE 2012-13

5.31


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




Budget Year: 07/01/12 - 06/30/13


3110 Direction of Food Services


113 Administrative salaries $6,477 $6,565 0.05 $6,477 0.05 $5,855 $5,855 0.05 $5,855114 Managerial-classified salaries 75,861 75,772 1.00 75,861 1.00 75,861 75,861 1.00 75,861



210 Public Employees Retirement System 12,732 8,958 16,896 15,908 15,908 15,908220 Social security 6,441 6,493 6,299 300 300 300230 Other Required Payroll Costs 288 305 854 201 201 201240 Contractual Employee Benefits 14,924 15,167 16,372 16,125 16,125 16,125






411 Consumable supplies 1,508 4,740 1,000 1,000 1,000 1,000460 Non-consumable supplies (Non-Tech) 0 525 1,750 1,750 1,750 1,750470 Computer software 728 165 1,000 1,000 1,000 1,000480 Computer hardware 0 1,066 1,000 1,000 1,000 1,000


600 Other

640 Dues and fees 100 1,948 0 2,000 2,000 2,000Total Other 100 1,948 0 2,000 2,000 2,000

Total Direction of Food Services $127,016 $132,344 1.05 $141,009 1.05 $131,250 $131,250 1.05 $131,250

5.32

3120 Food Preparation & Dispensing

Activities concerned with preparing and serving regular and incidental meals, lunches and snacks to student and staff. FTE were adjusted to the current FTE hired in 2011-12 representing a 2.04 FTE decrease for 12-13.

5.33


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




Budget Year: 07/01/12 - 06/30/13

3120 Food Preparation / Dispensing


112 Classified salaries $1,174,432 $1,177,080 54.67 $1,109,797 52.63 $1,165,680 $1,165,680 52.63 $1,165,680122 Substitute - classified 74,269 114,201 145,500 145,500 145,500 145,500124 Temporary - classified 10,838 1,477 36,000 36,000 36,000 36,000130 Additional salary 53,281 69,050 61,450 61,450 61,450 61,450



210 Public Employees Retirement System 176,258 136,829 213,052 290,177 290,177 290,177220 Social security 94,921 98,104 84,900 107,760 107,760 107,760230 Other Required Payroll Costs 42,969 41,847 12,085 65,079 65,079 65,079240 Contractual Employee Benefits 435,165 498,132 688,978 787,579 787,579 787,579



320 Property Services 14,971 73,750 20,000 37,000 37,000 37,000340 Travel 1,632 1,542 4,000 4,000 4,000 4,000350 Communication 0 0 0 2,000 2,000 2,000390 Other general prof/tech svcs 0 7,520 0 0 0 0



411 Consumable supplies 8,569 9,998 15,000 12,000 12,000 12,000450 Food 2,169,153 2,235,079 2,464,000 2,523,000 2,523,000 2,523,000460 Non-consumable supplies (Non-Tech) 26,491 41,658 43,000 43,000 43,000 43,000470 Computer software 6,535 0 13,000 13,000 13,000 13,000480 Computer hardware 1,037 0 4,000 4,000 4,000 4,000

Total Supplies and Materials 2,211,785 2,286,735 2,539,000 2,595,000 2,595,000 2,595,000

500 Capital Outlay

540 Depreciable equipment 65,780 23,101 51,000 25,532 25,532 25,532Total Capital Outlay 65,780 23,101 51,000 25,532 25,532 25,532

600 Other

640 Dues and fees 8,783 1,941 0 2,000 2,000 2,000Total Other 8,783 1,941 0.00 0 0.00 2,000 2,000 0.00 2,000

Total Food Preparation / Dispensing $4,365,084 $4,531,308 54.67 $4,965,762 52.63 $5,324,757 $5,324,757 52.63 $5,324,757

5.34

3130 Food Delivery Service

Included is 75% of the cost of warehouse staff with the exception of the pony driver (who is paid exclusively by the general fund). A 0.40 FTE warehouse worker was added in 2011-12.

Nutrition

Services

General Fund

(2570) Total FTE

Nutrition

Services

General

Fund

(2570) Total FTE

Classified:

Warehouse staff 2.25 0.75 3.00 2.25 0.75 3.00 Warehouse worker 0 - 1.4 1.40 Total FTE 2.25 0.75 3.00 3.65 0.75 4.40

2011-12 Adopted FTE 2012-13

5.35


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




Budget Year: 07/01/12 - 06/30/13

3130 Food Delivery Service


112 Classified salaries $129,918 $131,316 3.25 $131,237 3.65 $132,287 $132,287 3.65 $132,287122 Substitute - classified 1,889 1,140 3,000 3,000 3,000 3,000124 Temporary - classified 0 236 0 0 0130 Additional salary 22 137 0 0 0



210 Public Employees Retirement System 20,108 14,373 26,931 27,869 27,869 27,869220 Social security 10,070 10,126 10,040 10,349 10,349 10,349230 Other Required Payroll Costs 4,270 3,511 1,407 309 309 309240 Contractual Employee Benefits 38,769 42,463 48,634 54,618 54,618 54,618



320 Property Services 7,859 9,226 10,500 10,500 10,500 10,500350 Communication 1,103 1,163 1,500 1,500 1,500 1,500



411 Consumable supplies 793 706 1,000 1,000 1,000 1,000460 Non-consumable supplies (Non-Tech) 3,750 1,612 4,200 4,200 4,200 4,200


500 Capital Outlay

540 Depreciable equipment 0 50,044 0 0 0 0Total Capital Outlay 0 50,044 0 0 0 0

600 Other

640 Dues and fees 0 104 0 100 100 100650 Insurance and Judgments 278 423 1,000 1,000 1,000 1,000

Total Other 278 527 1,000 1,100 1,100 1,100

Total Food Delivery Service $218,829 $266,579 3.25 $239,449 3.65 $246,732 $246,732 3.65 $246,732

5.36

3190 Other Food Services

The costs of supplies related to the meal application clerk, secretary and accountant’s responsibilities are recorded here. The cost of processing and monitoring federal free and reduced meal applications is included.

Nutrition

Services

General Fund

(2520) Total FTE

Nutrition

Services

General

Fund

(2520) Total FTE

Classified:

Secretary 2.00 0.00 2.00 2.00 2.00Accounting 0.25 0.75 1.00 0.25 0.75 1.00Total 2.25 0.75 3.00 2.25 0.75 3.00

2011-12 Adopted FTE 2012-13 Proposed

5.37


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13




Budget Year: 07/01/12 - 06/30/13

3190 Other Food Service


112 Classified salaries $71,961 $77,772 2.25 $80,256 2.25 $90,088 $90,088 2.25 $90,088122 Substitute - classified 0 0 0 1,000 1,000 1,000124 Temporary - classified 0 0 1,000 0 0 0130 Additional salary 64 5 0 0 0 0



210 Public Employees Retirement System 11,294 8,487 16,104 18,764 18,764 18,764220 Social security 5,495 6,133 6,140 6,968 6,968 6,968230 Other Required Payroll Costs 292 325 860 1,293 1,293 1,293240 Contractual Employee Benefits 15,883 18,649 33,670 33,672 33,672 33,672



411 Consumable supplies 1,180 3,744 4,000 4,000 4,000 4,000460 Non-consumable supplies (Non-Tech) 0 340 1,000 1,000 1,000 1,000470 Computer software 51 0 0 0 0 0480 Computer hardware 0 0 1,000 0 0 0


Total Other Food Service 106,220 115,455 2.25 144,030 2.25 156,785 156,785 2.25 156,785



810 Planned reserve 0 0 200,000 200,000 200,000 200,000Total Other Uses of Funds 0 0 200,000 200,000 200,000 200,000

Total Operating Contingency 0 0 200,000 200,000 200,000 200,000



820 Reserved for next year 833,017 1,000,060 0 0 0 0Total Other Uses of Funds 833,017 1,000,060 0 0 0 0

Total Unappropriated Ending Balance 833,017 1,000,060 0 0 0 0


5.38

Operations Stabilization Fund

This fund was established in 2004 to set aside reserves for anticipated additional operating costs of new construction. Subsequently, funds were carried forward to help buffer the effects of the discontinuation of the county income tax and City of Portland business license surcharge.

Budget Note In 2011-12, the District used these resources by transferring them to the General Fund. No budget is available for 2012-13. The prior year’s budget and actual expenditures are presented here to meet budget law requirements.

5.39


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $2,396,423 $2,414,040 $1,927,000 $0 $0 $01510 Interest on investments 17,617 12,050 0 0 0 0

TOTAL ESTIMATED RESOURCES 2,414,040 2,426,090 1,927,000 0 0 0



700 Transfers

710 Fund modification 0 500,000 1,927,000 0 0 0Total Transfers 0 500,000 1,927,000 0 0 0

Total Tranfer of Funds 0 500,000 1,927,000 0 0 0



820 Reserved for next year 2,414,040 1,926,090 0 0 0 0Total Other Uses of Funds 2,414,040 1,926,090 0 0 0 0


TOTAL ESTIMATED REQUIREMENTS $2,414,040 $2,426,090 $1,927,000 $0 $0 $0



Budget Year: 07/01/12 - 06/30/13

Operations Stabilization Fund

5.40

PERS Unfunded Liability Fund

The Board authorized the formation of this fund in 2003/04 to set aside money until potential legal issues caused by the 2003 legislative changes were resolved. As these issues have been resolved, this fund will be closed, with proceeds transferred to the General Fund.

Budget Note The last resources in this fund were transferred to the General Fund in 2010-11. No budget exists for 2012-13. The fund is closed. The prior year’s budget and actual expenditures are presented here to meet budget law requirements.

5.41


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $1,280,540 $1,289,954 $0 $0 $0 $01510 Interest on investments 9,414 1,436 0 0 0 0

TOTAL ESTIMATED RESOURCES 1,289,954 1,291,390 0 0 0 0



700 Transfers

710 Fund modification 0 1,291,390 0 0 0 0Total Transfers 0 1,291,390 0 0 0 0

Total Tranfer of Funds 0 1,291,390 0 0 0 0



820 Reserved for next year 1,289,954 0 0 0 0 0Total Other Uses of Funds 1,289,954 0 0 0 0 0

Total Unappropriated Ending Balance 1,289,954 0 0 0 0 0

TOTAL ESTIMATED REQUIREMENTS $1,289,954 $1,291,390 $0 $0 $0 $0



PERS Unfunded Liability Fund

Budget Year: 07/01/12 - 06/30/13

5.42

Student Body Fund

This fund accounts for the activities of the schools’ student body funds held by the district in an advisory capacity. High school and middle school user fees continue to be accounted for in the general fund.

Beginning Total Total

High School: Balance Revenue Resources Expenditures Requirements

High School $407,000 $941,980 $1,348,980 $1,348,980 $1,348,980Fir Ridge Campus 15,200 20,000 $35,200 35,200 $35,200Community Transition Program 13,100 8,000 $21,100 21,100 $21,100

Middle School:Alice Ott 59,800 65,000 $124,800 124,800 $124,800Floyd Light 61,900 65,000 $126,900 126,900 $126,900Ron Russell 52,400 65,000 $117,400 117,400 $117,400

Elementary School:Cherry Park 22,500 24,000 $46,500 46,500 $46,500Earl Boyles 28,600 45,000 $73,600 73,600 $73,600Gilbert Heights 43,500 45,000 $88,500 88,500 $88,500Gilbert Park 54,600 45,000 $99,600 99,600 $99,600Lincoln Park 27,000 45,000 $72,000 72,000 $72,000Menlo Park 27,300 33,000 $60,300 60,300 $60,300Mill Park 19,700 42,000 $61,700 61,700 $61,700Ventura Park 12,000 22,000 $34,000 34,000 $34,000West Powellhurst 14,200 35,000 $49,200 49,200 $49,200

Total $858,800 $1,500,980 $2,359,780 $2,359,780 $2,359,780

5.43


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $677,021 $653,666 $600,000 $858,800 $858,800 $858,8001510 Interest on investments 2,425 1,799 5,000 1,980 1,980 1,9801701 Pupil activities 1,376,565 1,427,944 1,500,000 1,499,000 1,499,000 1,499,000

TOTAL ESTIMATED RESOURCES 2,056,011 2,083,409 2,105,000 2,359,780 2,359,780 2,359,780



400 Supplies & Materials

411 Consumable supplies 283,959 316,162 454,000 585,400 585,400 585,400Total Supplies & Materials 283,959 316,162 454,000 585,400 585,400 585,400

Total Elementary Extracurricular 283,959 316,162 454,000 585,400 585,400 585,400



411 Consumable supplies 169,582 137,411 344,000 369,100 369,100 369,100Total Supplies & Materials 169,582 137,411 344,000 369,100 369,100 369,100

Total Middle School Extracurricular 169,582 137,411 344,000 369,100 369,100 369,100



411 Consumable supplies 948,804 949,153 1,307,000 1,405,280 1,405,280 1,405,280Total Supplies & Materials 948,804 949,153 1,307,000 1,405,280 1,405,280 1,405,280

Total High School Extracurricular 948,804 949,153 1,307,000 1,405,280 1,405,280 1,405,280

Total Instruction 1,402,345 1,402,726 2,105,000 2,359,780 2,359,780 2,359,780



820 Reserved for next year 653,666 680,683 0 0 0 0Total Other Uses of Funds 653,666 680,683 0 0 0 0

Total Unappropriated Ending Balance 653,666 680,683 0 0 0 0

TOTAL ESTIMATED REQUIREMENTS $2,056,011 $2,083,409 $2,105,000 $2,359,780 $2,359,780 $2,359,780



Budget Year: 07/01/12 - 06/30/13

Student Body Fund

5.44

Technology Fund

Computers and other technology used throughout the district require continuous upgrading and maintenance.

This fund was established to account for resources allocated for this purpose. The district currently has approximately 4,390 work stations (3,673 Macintosh and 717 PC’s) with a replacement value of approximately $3.8 million.

Computer software is also purchased from this account as is other related material.

5.45


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $640,462 $857,885 $385,000 $514,271 $514,271 $514,2711510 Interest on investments 5,437 3,391 4,075 2,248 2,248 2,2481990 E-rate revenues 172,895 256,104 80,000 135,000 135,000 135,0001993 Miscellaneous revenue 8,860 0 0 0 0 02221 ESD Transit 0 0 250,000 250,000 250,000 250,0005200 Interfund transfers 400,000 50,000 50,000 0 0 0

TOTAL ESTIMATED RESOURCES 1,227,654 1,167,380 769,075 901,519 901,519 901,519



380 Non-instruction prof & tech 0 259,179 0 0 0 0Total Fiscal Services 0 259,179 0 0 0 0

Total Fiscal Services 0 259,179 0 0 0 0


100 Salaries

121 Substitutes - licensed 0 0 5,000 4,100 4,100 4,100Total Salaries 0 0 5,000 4,100 4,100 4,100


210 Public Employees Retirement System 0 0 1,550 845 845 845220 Social security 0 0 550 31 31 31230 Other Required Payroll Costs 0 0 400 58 58 58



340 Travel 0 0 0 3,000 3,000 3,000Total Purchased Services 0 0 0 3,000 3,000 3,000


460 Non-consumable (Non-Tech) 2,624 32,705 20,000 10,000 10,000 10,000470 Computer software 19,731 12,076 25,000 15,000 15,000 15,000480 Computer hardware 61,840 90,453 75,000 305,000 305,000 305,000

Total Supplies & Materials $84,195 $135,235 $120,000 $330,000 $330,000 $330,000



Budget Year: 07/01/12 - 06/30/13

Technology Fund

5.46


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Technology Fund


500 Capital Outlay

550 Technology $0 $0 $0 $200,000 $200,000 $200,000Total Capital Outlay 0 0 0 200,000 200,000 200,000

600 Other Objects

640 Dues and fees 0 0 0 300 300 300Total Other Objects 0 0 0 300 300 300

Total Technology Services 84,195 135,235 127,500 538,334 538,334 538,334

Total Support Services 84,195 394,414 127,500 538,334 538,334 538,334

5110 Financing Proceeds

600 Other Objects

610 Redemption of principal 269,896 275,024 280,250 0 0 0621 Regular debt service interest 15,678 10,550 5,325 0 0 0

Total Other Objects 285,574 285,574 285,575 0 0 0

Total Financing Proceeds 285,574 285,574 285,575 0 0 0









TOTAL ESTIMATED REQUIREMENTS $1,227,654 $1,167,380 $769,075 $901,519 $901,519 $901,519

5.47


5.48

Transportation Replacement Fund

This fund was established during the 2012-13 budget process to account for the funds under ORS 327.033.

The State School Fund (SSF) provides a 70% reimbursement of depreciation costs for transportation garages and equipment, i.e. busses. These funds are required by statute to be accounted for in a separate fund and are to be used for the purposes as designated by ORS 327.033. Expenditure of these funds are limited to the acquisition of new buses or transportation.

For 2012-13, the fund is budgeted at the amount of the expected depreciation reimbursement. A transfer of the funds left in the Transportation Equipment Fund at the end of 2011-12 is budgeted for 2012-13.

5.49


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

1510 Interest on investments $0 $0 $0 $1,975 $1,975 $1,9753222 SSF Transportation Equipment 0 0 0 293,849 293,849 293,8495200 Interfund Transfers 0 0 0 28,825 28,825 28,8255400 Beginning Fund Balance 0 0 0 0 0 0



2552 Vehicle Operations Services

500 Capital Outlay

564 Bus and Capital Bus Improvements 0 324,649 324,649 324,649Total Capital Outlay 0 0 0 324,649 324,649 324,649

Total Vehicle Operations Services 0 0 0 324,649 324,649 324,649

Total Support Services 0 0 0 324,649 324,649 324,649




Budget Year: 07/01/12 - 06/30/13

Transportation Replacement Fund

5.50

Trust Fund

Scholarship funds have been established in prior years from private bequests for various purposes.

Budget Note The Trust Funds were transferred to the David Douglas Education Foundation for management in 2010-2011. This has better aligned the District

with new accounting standards set by the Governmental Accounting Standards Board. The prior year’s budget and actual expenditures are presented here to meet budget law requirements.

5.51


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

1510 Interest on investments $364 $55 $0 $0 $0 $01920 Private Donations 607 0 0 0 0 05400 Beginning Fund Balance 49,805 48,626 0 0 0 0

TOTAL ESTIMATED RESOURCES 50,776 48,681 0 0 0 0


2310 Board of Education


374 Other tuition 2,150 0 0 0 0 0Total Purchased Services 2,150 0 0 0 0 0

700 Transfers

720 Transits 0 48,681 0 0 0 0Total Transfers 0 48,681 0 0 0 0

Total Board of Education 2,150 48,681 0 0 0 0



820 Reserved for next year 48,626 0 0 0 0 0Total Other Uses of Funds 48,626 0 0 0 0 0

Total Unappropriated Ending Balance 48,626 0 0 0 0 0

TOTAL ESTIMATED REQUIREMENTS $50,776 $48,681 $0 $0 $0 $0



Budget Year: 07/01/12 - 06/30/13

Trust Fund

5.52

Capital Projects Fund

This fund is budgeted starting in 2012-13 in anticipation of the successful passage of a General Obligation Bond Levy May 15, 2012.

This fund will manage the capital expenditures for specifically authorized projects funded by General Obligation bonds.

5.53


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $0 $0 $0 $0 $0 $01510 Earnings on investments 0 0 0 301,944 301,944 301,9445100 Bond Proceeds 0 0 0 49,499,003 49,499,003 49,499,003

TOTAL ESTIMATED RESOURCES 0 0 0 49,800,947 49,800,947 49,800,947




420 Textbooks 0 0 0 380,209 380,209 380,209Total Supplies & Materials 0 0 0 380,209 380,209 380,209

Total Elementary, K-5 0 0 0 380,209 380,209 380,209

1121 Middle/Junior High Programs



Total Middle/Junior High Programs 0 0 0 848,700 848,700 848,700




Total High School Programs 0 0 0 388,251 388,251 388,251

1291 English as a Second language Programs


420 Textbooks 0 0 0 1,242,958 1,242,958 1,242,958Total Supplies & Materials 0 0 0 1,242,958 1,242,958 1,242,958

Total English as a Second language Programs $0 $0 $0 $1,242,958 $1,242,958 $1,242,958

Total Instruction $0 $0 0.00 $0 0.00 $2,860,118 $2,860,118 0.00 $2,860,118



Budget Year: 07/01/12 - 06/30/13


5.54


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13




480 Computer hardware $0 $0 $0 $1,000,000 $1,000,000 $1,000,000Total Supplies & Materials 0 0 0 1,000,000 1,000,000 1,000,000

Total Technology Services 0 0 0 1,000,000 1,000,000 1,000,000

Total Support Services $0 $0 0.00 $0 0.00 $1,000,000 $1,000,000 0.00 $1,000,000




500 Capital Outlay

520 Buildings acquisition 0 0 0 14,000,000 14,000,000 14,000,000Total Capital Outlay 0 0 0 14,000,000 14,000,000 14,000,000

600 Other Objects

670 Taxes & licenses 0 0 0 75,000 75,000 75,000Total Other Objects 0 0 0 75,000 75,000 75,000

Total Building Acquisition/Construction 0 0 0 14,975,000 14,975,000 14,975,000

Total Facilities Acquisition and Construction $0 $0 0.00 $0 0.00 $14,975,000 $14,975,000 0.00 $14,975,000

6000 Contingencies


810 Planned Reserve 0 0 0 30,965,829 30,965,829 30,965,829Total Other Uses of Funds 0 0 0 30,965,829 30,965,829 30,965,829

Total Contingencies 0 0 0 30,965,829 30,965,829 30,965,829

TOTAL ESTIMATED REQUIREMENTS $0 $0 0.00 $0 0.00 $49,800,947 $49,800,947 0.00 $49,800,947

5.55


5.56

Capital Reserve Fund This fund accounts for the acquisition, renovation and construction of buildings and equipment. Revenue includes rent from the Deardorff properties, grants, stadium usage, and investment income.

Depending upon passage of a bond levy on May 15, 2012, the District plans to use these funds for construction and/or energy related projects.

5.57


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $566,325 $67,497 $1,050,000 $398,804 $398,804 $398,8041510 Earnings from temporary investments 0 1,044 2,000 1,975 1,975 1,9751541 Russellville land sale proceeds 101,711 913,786 0 0 0 01911 Rental of buildings 14,400 12,644 28,800 27,240 27,240 27,2401912 Recover of lease expenditures 0 447,691 0 0 0 01913 Stadium use 0 20,067 12,000 25,500 25,500 25,5001920 SB-1149 revenue 516,349 0 65,000 0 0 01921 City of Portland - energy conservation 161,876 0 0 0 0 01922 Private contributions/donations 3,000 0 0 0 0 01993 Miscellaneous Revenue 0 1,500 0 0 0 03299 Other resrticted state grants 73,220 23,109 1,500,000 0 0 05200 Interfund transfers 1,000,000 200,000 0 0 0 0

TOTAL ESTIMATED RESOURCES 2,436,881 1,687,338 2,657,800 453,519 453,519 453,519


2544 Maintenance - District Wide


310 Instructional, Prof. & Technical Serv. 0 0 40,000 0 0 0320 Property Services 5,323 1,959 172,800 0 0 0380 Non-instruction prof & tech 42,070 24,584 30,000 181,512 181,512 181,512



460 Non-consumable supplies (Non-Tech) 0 0 75,000 10,000 10,000 10,000Total Supplies & Materials 0 0 75,000 10,000 10,000 10,000

500 Capital Outlay

520 Building acquisition 785,062 0 0 0 0 0530 Improvements other than bldg 8,267 0 0 0 0 0

Total Capital Outlay 793,329 0 0 0 0 0

600 Other Objects

670 Taxes and licenses 7,231 24,605 0 8,000 8,000 8,000Total Other Objects 7,231 24,605 0 8,000 8,000 8,000

Total Maintenance - District Wide $847,953 $51,147 $317,800 $199,512 $199,512 $199,512



Budget Year: 07/01/12 - 06/30/13

Capital Reserve Fund

5.58


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13



Budget Year: 07/01/12 - 06/30/13

Capital Reserve Fund


500 Capital Outlay

550 Technology $0 $0 $300,000 $0 $0 $0Total Capital Outlay 0 0 300,000 0 0 0

Total Information/Production 0 0 300,000 0 0 0




380 Non-instruction prof & tech 85,990 40,476 148,000 200,000 200,000 200,000Total Purchased Services 85,990 40,476 148,000 200,000 200,000 200,000

500 Capital Outlay

520 Building acquisition 1,435,441 921,251 1,465,000 0 0 0Total Capital Outlay 1,435,441 921,251 1,465,000 0 0 0

600 Other Objects

640 Dues and fees 0 250 12,000 15,000 15,000 15,000Total Other Objects 0 250 12,000 15,000 15,000 15,000

Total Building Acquisition/Construction 1,521,431 961,978 1,625,000 215,000 215,000 215,000

Total Facilities Acquisition and Construction 1,521,431 961,978 1,625,000 215,000 215,000 215,000









TOTAL ESTIMATED REQUIREMENTS $2,436,881 $1,687,338 $2,657,800 $453,519 $453,519 $453,519

5.59


5.60

Construction Excise Tax Fund In 2007, the Oregon Legislative Assembly passed Senate Bill 1036 authorizing school districts to impose construction excise taxes to fund capital improvements to school facilities. In January 2008, the District imposed this tax pursuant to the provisions of Senate Bill 1036. In December of 2011, the Board authorized the rates of $1.07 per square foot (residential), $0.54 per square foot (non-residential) with a non-residential maximum of $26,800 as per an update from the Oregon Department of Revenue. The tax is collected by the City of Portland and disbursed to the District quarterly.

5.61


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $157,815 $242,203 $340,000 $454,647 $454,647 $454,6471130 Construction excise tax 83,178 105,258 100,260 110,000 110,000 110,0001510 Interest on investments 1,210 1,435 1,300 1,920 1,920 1,920

TOTAL ESTIMATED RESOURCES 242,203 348,896 441,560 566,567 566,567 566,567




380 Non-instruction prof & tech 0 0 25,000 25,620 25,620 25,620Total Purchased Services 0 0 25,000 25,620 25,620 25,620

500 Capital Outlay

520 Building acquisition 0 0 300,000 424,387 424,387 424,387Total Capital Outlay 0 0 300,000 424,387 424,387 424,387

Total Building Acquisition/Construction 0 0 325,000 450,007 450,007 450,007

Total Facilities Acquisition and Construction 0 0 325,000 450,007 450,007 450,007






Total Financing Proceeds 0 0 0 0 0 0







Budget Year: 07/01/12 - 06/30/13

Construction Excise Tax Fund

5.62

Transportation Equipment Fund

This fund was established to budget/account for the acquisition of transportation equipment. The district began an aggressive campaign to replace its aging bus fleet in 1995. Since then, 85 buses have been purchased. The total fleet is comprised of 55 large buses, 33 special needs buses and 16 back-up buses. For 2012-13, these funds will be transferred to the Transportation Replacement Fund.

5.63


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $440,744 $136,819 $120,000 $28,825 $28,825 $28,8251510 Interest on investments 2,183 706 1,000 0 0 05200 Interfund transfers 300,000 0 0 0 0 0



2545 Care & Upkeep of Vehicles


460 Non-consumable (Non-Tech) 0 0 0 0 0 0Total Supplies and Materials 0 0 0 0 0 0

500 Capital Outlay

540 Depreciable Equipment 0 17,190 0 0 0 0564 Bus Purchases 606,108 0 121,000 0 0 0

Total Capital Outlay 606,108 17,190 121,000 0 0 0

Total Care & Upkeep of Vehicles 606,108 17,190 121,000 0 0 0

Total Support Services 606,108 17,190 121,000 0 0 0


700 Transfers

710 Fund Modification 0 0 0 28,825 28,825 28,825Total Transfers 0 0 0 28,825 28,825 28,825

Total Transfer of Funds 0 0 0 28,825 28,825 28,825








Budget Year: 07/01/12 - 06/30/13

Transportation Equipment Fund

5.64

General Obligation Bond Debt Service Fund

The General Obligation Bond Debt Service Fund is used to repay the principal and interest on voter approved General Obligation Bonds. $19.8m of bonds were approved by the voters in May 1993 and another $39.9 million was approved in November 2000. Both issues were subsequently refunded to take advantage of declining interest rates. Future General Obligation bond maturities are as follows:

Fiscal Year

Ending June 30, Principal Interest Total2013 2,400,000 1,004,800 3,404,800

2014 2,625,000 907,300 3,532,300

2015 2,870,000 797,400 3,667,400

2016 3,120,000 677,600 3,797,600

2017 – 2021 15,380,000 1,292,400 16,672,400

$ 26,395,000 $ 4,679,500 $ 31,074,500

This 2012-13 budget for includes bond payments in anticipation of successful passage of a GO Bond Levy of $49.5 million to be voted on May 15, 2012.

5.65


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $176,288 $344,206 $400,000 $66,719 $66,719 $66,7191111 Current year's taxes 4,789,386 4,702,922 4,650,000 4,618,900 4,618,900 4,618,9001112 Prior year's taxes 177,773 157,819 100,000 105,000 105,000 105,0001190 Penalties & interest on tax 2,036 943 1,000 2,000 2,000 2,0001510 Interest on investments 6,645 6,532 6,000 7,200 7,200 7,200



5100 Debt Service

600 Other Objects

610 Redemption of principal 3,355,000 3,500,000 3,705,000 2,490,000 2,490,000 2,490,000621 Regular debt service interest 1,452,922 1,311,387 1,165,338 2,164,645 2,164,645 2,164,645

Total Other Objects 4,807,922 4,811,387 4,870,338 4,654,645 4,654,645 4,654,645

Total Debt Service 4,807,922 4,811,387 4,870,338 4,654,645 4,654,645 4,654,645



820 Reserved for next year 344,206 401,035 286,662 145,174 145,174 145,174Total Other Uses of Funds 344,206 401,035 286,662 145,174 145,174 145,174

Total Unappropriated Ending Balance 344,206 401,035 286,662 145,174 145,174 145,174




Budget Year: 07/01/12 - 06/30/13

General Obligation Debt Service Fund

5.66

PERS UAL Debt Service Fund

In December 2005, PERS estimated the unfunded actuarial liability (UAL) for Tier 1 and Tier 2 pension programs at over $2 billion. This UAL is attributable to the actuarial pool in which school districts and education service districts participate.

The District’s allocated share of that unfunded liability was valued as of October 2007 to be approximately $38 million. Participating in a pooled sale with several other Oregon school districts, the District sold $38,060,000 in bonds to finance its unfunded pension liability and potentially reduce expenses. This fund accounts for the debt service payments on the bonds. Future Limited Tax Pension Obligation bond maturities are as follows:

Fiscal Year

Ending June 30, Principal Interest Total

2013 730,000 1,894,422 2,624,422

2014 865,000 1,856,966 2,721,966

2015 1,015,000 1,811,770 2,826,770

2016 1,175,000 1,758,015 2,933,015

2017 - 2021 8,775,000 7,609,632 16,384,632

2022 - 2026 15,220,000 4,474,503 19,694,503

2027 - 2028 6,185,000 467,616 6,652,616

$ 33,965,000 $ 19,872,924 $ 53,837,924

Note: The payment for interest has been rounded up for budgetary purposes.

5.67


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $290,113 $1,580,872 $160,000 $58,474 $58,474 $58,4741510 Interest on investments 6,112 5,083 4,000 6,633 6,633 6,6331972 PERS UAL from other funds 3,638,292 963,219 2,400,000 2,601,465 2,601,465 2,601,465



5100 Debt Service

600 Other Objects

610 Redemption of principal 385,000 490,000 605,000 730,000 730,000 730,000621 Regular debt service interest 1,968,645 1,949,726 1,925,167 1,894,422 1,894,422 1,894,422

Total Other Objects 2,353,645 2,439,726 2,530,167 2,624,422 2,624,422 2,624,422

Total Debt Service 2,353,645 2,439,726 2,530,167 2,624,422 2,624,422 2,624,422



820 Reserved for next year 1,580,872 109,448 33,833 42,150 42,150 42,150Total Other Uses of Funds 1,580,872 109,448 33,833 42,150 42,150 42,150

Total Unappropriated Ending Balance 1,580,872 109,448 33,833 42,150 42,150 42,150




Budget Year: 07/01/12 - 06/30/13

PERS UAL Debt Service Fund

5.68

Insurance Fund This fund was established in April 1972 to cover the cost of uninsured losses. The establishment of higher deductibles, primarily in the area of property and liability, allows the district to reduce its insurance premiums. In fiscal year 2003, retention levels were raised to $50,000 per occurrence ($25,000 for property loss) reducing premium costs by approximately $75,000, although also increasing the risk of potential payouts from the insurance fund. In 07/08, the general liability limit was raised from $5 million to $10 million per occurrence due to a court decision that was made which increased the district’s liability risk substantially.

Coverage Recap:

Type: Coverage / Deductible

$150m limit / 25k deductible$10m limit / 500k per occurrence / 50k deductible $25m limit / 1k deductibleBoiler / Machinery

General Liability / AutoProperty

5.69


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $991,134 $875,765 $450,000 $460,931 $460,931 $460,9311510 Interest on investments 7,306 4,254 5,000 2,812 2,812 2,812




600 Other Objects

650 Insurance and Judgments 122,675 89,804 100,000 150,000 150,000 150,000Total Other Objects 122,675 89,804 100,000 150,000 150,000 150,000

Total Fiscal Services 122,675 89,804 100,000 150,000 150,000 150,000



700 Transfers

710 Fund modification 0 292,000 0 0 0 0Total Transfers 0 292,000 0 0 0 0

Total Transfer of Funds 0 292,000 0 0 0 0



810 Planned reserve 0 498,215 355,000 313,743 313,743 313,743Total Other Uses of Funds 0 498,215 355,000 313,743 313,743 313,743

Total Unappropriated Ending Balance 0 498,215 355,000 313,743 313,743 313,743





TOTAL ESTIMATED REQUIREMENTS $998,440 $1,378,234 $455,000 $463,743 $463,743 $463,743



Budget Year: 07/01/12 - 06/30/13

Insurance Fund

5.70

Reprographics and Postal Services Fund

This fund is established during the 2012-13 budget process to account for the expenditures and revenue of District printing and postage. These expenditures will be billed accordingly to District users.

5.71


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $0 $0 $0 $0 $0 $01510 Interest on investments 0 0 0 1,000 1,000 1,0001970 Services provided other funds 0 0 0 329,000 329,000 329,000



2570 Internal Services


322 Property services 0 0 0 120,000 120,000 120,000353 Postage 0 0 0 90,000 90,000 90,000



411 Consumable Supplies 0 0 0 120,000 120,000 120,000Total Supplies & Materials 0 0 0 120,000 120,000 120,000

Total Internal Services 0 0 0 330,000 330,000 330,000

Total Support Services 0 0 0 330,000 330,000 330,000




Budget Year: 07/01/12 - 06/30/13

Reprographics and Postal Services Fund

5.72

Early Retirement Benefits Fund This fund was established in April 1981 to pay for the cost of designated medical insurance premiums for eligible retirees. Certified and classified collective bargaining agreements provide for early retiree medical coverage to those eligible to receive full benefits under PERS. Coverage is generally provided for seven years (certified), five years (classified), or until Medicare eligibility age (administrators). Benefits are limited to the collective bargaining cap. Teachers hired after 7/93 are limited to single coverage. The plan was “sunsetted” in 2006. Employees hired in fiscal 2007 or later are not eligible for this benefit. 109 former employees are currently receiving benefits under the plan and another 809 active employees are eligible.

Budget Note A transfer to the General Fund of $1,500,000 is budgeted for 2012-2013.

5.73


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $9,716,511 $8,912,970 $7,740,000 $5,497,101 $5,497,101 $5,497,1011510 Interest on investments 69,383 46,175 40,000 24,382 24,382 24,382



2700 Supplemental Retirement Program


240 Contractual Employee Benefits 867,424 1,130,406 1,357,000 1,609,889 1,609,889 1,609,889Total Associated Payroll Costs 867,424 1,130,406 1,357,000 1,609,889 1,609,889 1,609,889


380 Non-instruction prof & tech 5,500 5,500 0 0 0 0Total Purchased Services 5,500 5,500 0 0 0 0

Total Supplemental Retirement Program 872,924 1,135,906 1,357,000 1,609,889 1,609,889 1,609,889

Total Support Services 872,924 1,135,906 1,357,000 1,609,889 1,609,889 1,609,889


700 Transfers

710 Fund modification 0 0 1,075,000 1,500,000 1,500,000 1,500,000Total Transfers 0 0 1,075,000 1,500,000 1,500,000 1,500,000

Total Transfer of Funds 0 0 1,075,000 1,500,000 1,500,000 1,500,000



810 Planned reserve 0 0 5,348,000 2,411,594 2,411,594 2,411,594Total Other Uses of Funds 0 0 5,348,000 2,411,594 2,411,594 2,411,594

Total Operating Contingency 0 0 5,348,000 2,411,594 2,411,594 2,411,594








Budget Year: 07/01/12 - 06/30/13

Early Retirement - Benefits Fund

5.74

Early Retirement Stipend Fund

This fund was established in April 1981 to account for the cost of early retirement for eligible district employees. Administrators / Supervisors with 10 years of continuous service receive $400 monthly for up to 48 months. Teachers with 15 years of full time service are provided a maximum of 36 monthly payments of $400 per month. To assist with a reduction in force in 2011-12, a modification was made to the agreement to increase the stipend to $700 for those retiring that year. Classified employees are not covered under the plan; if eligible they receive a longevity payment at retirement. The plan was “sunsetted” in 2006. Employees hired in fiscal 2007 or later are not eligible for benefit. Approximately 31 former employees are currently receiving payments under the plan and another 454 active employees are covered.

5.75


Adopted

Budget

Proposed

FTE

Proposed

Budget

Approved

Budget

Adopted

FTE

Adopted

Budget

2009-10 2010-11 2011-12 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13

ESTIMATED RESOURCES

5400 Beginning Fund Balance $1,831,572 $1,697,365 $1,568,000 $1,159,960 $1,159,960 $1,159,9601510 Interest on investments 13,068 8,880 12,000 7,076 7,076 7,076



2700 Supplemental Retirement Program


116 Retirement stipend 131,514 314,400 300,000 300,000 300,000 300,000Total Salaries and Wages 131,514 314,400 300,000 300,000 300,000 300,000


220 Social security 10,261 24,104 50,000 22,950 22,950 22,950230 Other Required Payroll Costs 0 0 0 0 0 0



380 Non-instruction prof & tech 5,500 5,500 0 0 0 0Total Purchased Services 5,500 5,500 0 0 0 0




810 Planned reserve 0 0 1,230,000 844,086 844,086 844,086Total Other Uses of Funds 0 0 1,230,000 844,086 844,086 844,086

Total Operating Contingency 0 0 1,230,000 844,086 844,086 844,086








Budget Year: 07/01/12 - 06/30/13

Early Retirement - Stipends Fund

5.76


5.77

Section VI

General Information


Terminology The following explanations of terms are drawn primarily from Governmental Accounting, Auditing and Financial Reporting (GAAFR), published by the Government Finance Officers Association, 2005, Chicago, Illinois.

ACCOUNTING SYSTEM: The methods and records established to identify, assemble, analyze, classify, record and report a government’s transactions and to maintain accountability for the related assets and liabilities.

ACCOUNTS PAYABLE: A short-term liability account reflecting amounts owed to private persons or organizations for goods and services received by a government.

ACCOUNTS RECEIVABLE: An asset account reflecting amounts due from private persons or organizations for goods and services furnished by a government (but not including amounts due from other funds or other governments).

ACCRUAL BASIS: The recording of the financial effects on a government of transactions and other events and circumstances that have cash consequences for the government in the periods in which cash is received or paid by the government.

ACCUMULATED DEPRECIATION: A contra-asset account used to report the accumulation of periodic credits to reflect the expiration of the estimated service life of fixed assets.

ACTIVITY: A specific and distinguishable service performed by one or more organizational components of a government to accomplish a function for which the government is responsible.

ACTUARIAL BASIS: A basis used in computing the amount of contributions to be made periodically to a fund or account so that the total contributions plus the compounded earnings thereon will equal the required payments to be made out of the fund or account. The factors considered in arriving at the amount of these contributions include the length of time over which each contribution is to be held and the rate of return compounded on such contribution over its life. A pension trust fund for PERS is an example of a fund concerned with actuarial basis data.

AD VALOREM TAX: A tax based on value (e.g., a property tax).

APPROPRIATION: A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation usually is

limited the in amount and time it may be expended.

ARBITRAGE: Classically, the simultaneous purchase and sale of the same or an equivalent security in order to profit from price discrepancies. In government finance, the most common occurrence of arbitrage involves the investment of the proceeds from the sale of tax-exempt

securities in a taxable money market instrument that yields a higher rate, resulting in interest revenue in excess of interest costs.

ASSESSED VALUATION: A valuation set upon real estate or other property by a government as a basis for levying taxes.

ASSET: A probable future economic benefit obtained or controlled by a particular entity as a result of past transactions or events.

BALANCE SHEET: The financial statement disclosing the assets, liabilities and equity of an entity at a specified date in conformity with GAAP.

6.1

BASIC FINANCIAL STATEMENTS: Those financial statements, including notes thereto, necessary for the fair presentation of the financial position and results of operations of an entity in conformity with GAAP. The basic financial statements include a balance sheet, an “all-inclusive” operating statement, a budget comparison statement (for all governmental funds for which annual appropriated budgets are adopted), and a statement of changes in financial position (for proprietary funds, pension trust funds and nonexpendable trust funds).

BASIS OF ACCOUNTING: A term used to refer to when revenues, expenditures, expenses and transfers—and the related assets and liabilities—are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the cash or the accrual method.

BOND: Most often, a written promise to pay a specified sum of money (called the face value or principal amount), at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. Sometimes, however, all or a substantial portion of the interest is included in the face value of the security. The difference between a note and a bond is that the latter is issued for a longer period and requires greater legal formality.

BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term “budget” is used in two senses in practice. Sometimes it designates the financial plan presented to the appropriating governing body for adoption, and sometimes it designates the plan finally approved by that body.

BUDGETARY CONTROL: The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within the limitations of available appropriations and available revenues.

BUDGET DOCUMENT: The instrument used by the budget-making authority to present a comprehensive financial program to the appropriating governing body. The budget document usually consists of three parts. The first part contains a message from the budget-making authority, together with a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the past years’ actual revenues, expenditures and other data used in making the estimates. The third part is composed of drafts of the appropriation, revenue and borrowing measures necessary to put the budget into effect.

BUDGET MESSAGE: A general discussion of the proposed budget as presented in writing by the budget-making authority to the legislative body. The budget message should contain an explanation of the principal budget items, an outline of the government’s experience during the past period and its financial status at the time of the message and recommendations regarding the financial policy for the coming period.

CAPITAL BUDGET: A plan of proposed capital outlays and the means of financing them.

CAPITAL EXPENDITURES: Expenditures resulting in the acquisition of or addition to the government’s general fixed assets.

CAPITAL PROGRAM: A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or other capital needs. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the resources estimated to be available to finance the projected expenditures.

CASH: Cash includes currency on hand and demand deposits with banks or other financial institutions. Cash also includes deposits in other kinds of accounts that have the general characteristics of demand deposit accounts.

6.2

CASH BASIS: A basis of accounting under which transactions are recognized only when cash is received or disbursed.

COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): Financial report that contains, at a minimum, three sections: 1) introductory, 2) financial, and 3) statistical, and whose financial section provides information on each individual fund and component unit.

COST: The amount of money or other consideration exchanged for goods or services.

COST ACCOUNTING: The method of accounting that provides for the assembling and recording of all the elements of cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a specific job.

CURRENT: As applied to budgeting and accounting, designates the operations of the present fiscal period as opposed to past or future periods. It usually suggests items likely to be used up or converted into cash within one year.

DEBT: An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of governments include bonds, time warrants and notes.

DEFICIT: (1) The excess of the liabilities of a fund over its assets. (2) The excess of

expenditures over revenues during an accounting period or, in the case of proprietary funds, the excess of expenses over revenues during an accounting period.

DEPRECIATION: (1) Expiration in the service life of fixed assets, other than wasting assets, attributable to wear and tear, deterioration, action of the physical elements, inadequacy and obsolescence. (2) The portion of the cost of a fixed asset, other than a wasting asset, charged as an expense during a particular period. In accounting for depreciation, the cost of a fixed asset, less any salvage value, is prorated over the estimated service life of such an asset, and each period is charged with a portion of such cost. Through this process, the entire cost of the asset is ultimately charged off as an expense.

DOUBLE ENTRY: A system of bookkeeping requiring that for every entry made to the debit side of an account or accounts, an entry or entries be made for an equal amount to the credit side of another account or accounts.

ENCUMBRANCES: Commitments related to unperformed (executory) contracts for goods or services. Used in budgeting, encumbrances are not GAAP expenditures or liabilities, but represent the estimated amount of expenditures ultimately to result if unperformed contracts in process are completed.

ENTITY: (1) The basic unit upon which accounting and/or financial reporting activities

focus. The basic governmental legal and accounting entity is the individual fund and account group. (2) That combination of funds and account groups that constitutes the reporting entity for financial reporting purposes and alone may issue CAFRs and GPFS.

EQUITY ACCOUNTS: Those accounts presenting the difference between assets and liabilities of the fund.

EXPENDITURES: Decreases in net financial resources. Expenditures include current operating expenses requiring the present or future use of net current assets, debt service and capital outlays, and intergovernmental grants, entitlements and shared revenues.

FINANCIAL AUDIT: An audit made to determine whether the financial statements of a government are presented fairly in conformity with GAAP.

FISCAL YEAR: A 12-month period to which the annual operating budget applies and, at the end of which, a government determines its financial position and the results of its operations.

6.3

FIXED ASSETS: Long-lived tangible assets obtained or controlled as a result of past transactions, events or circumstances. Fixed assets include buildings, equipment, improvements other than buildings and land. In the private sector, these assets are referred to most often as property, plan and equipment.

FIXTURES: Attachments to buildings that are not intended to be removed and cannot be removed without damage to the buildings. Those fixtures with a useful life presumed to be as long as that of the building itself are considered a part of the building; all others are classified as equipment.

FUNCTION: A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., public safety).

FUND: A fiscal and accounting entity with a self-balancing set of accounts in which cash or other financial resources, all related liabilities and residual equities, or balances, and changes therein, are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations.

FUND BALANCE: The difference between fund assets and fund liabilities of governmental and similar trust funds.

FUND TYPE: Any one of seven categories into which all funds are classified in governmental accounting. The seven fund types are: general, special revenue, debt service, capital projects, enterprise, internal service, and trust and agency.

GENERAL FUND: The fund used to account for all financial resources, except those required to be accounted for in another fund.

GENERAL OBLIGATION BONDS: Bonds backed by the full faith and credit of government.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompass the conventions, rules and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provide a standard by which to measure financial presentations. The primary authoritative body on the application of GAAP to state and local governments is the GASB.

GENERALLY ACCEPTED AUDITING STANDARDS (GAAS): Standards established by the AICPA for the conduct and reporting of financial audits. There are 10 basic GAAS, classed into three broad categories: general standards, standards of field work and

standards of reporting. The Auditing Standards Board of the AICPA publishes SAS to comment and expand upon these basic standards. These SAS, together with the 10 basic standards, constitutes GAAS. These GAAS set forth the objectives of the audit and establish measures that can be applied to judge the quality of its performance.

GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB): The authoritative accounting and financial reporting standard-setting body for government entities.

GROSS BONDED DEBT: The total amount of direct debt of a government, represented by outstanding bonds before deduction of any assets available and earmarked for their retirement.

INTERNAL AUDITING: An independent appraisal of the diverse operations and controls within a government entity to determine whether acceptable policies and procedures are followed, established standards are met, resources are used efficiently and economically and the organization’s objectives are being achieved. The term covers all forms of appraisal of activities undertaken by auditors working for and within an organization.

6.4

INTERNAL CONTROL STRUCTURE: Policies and procedures established to provide reasonable assurance that specific government objectives will be achieved.

INVENTORY: (1) A detailed list showing qualities, descriptions and values of property and, frequently, units of measure and unit prices. (2) An asset account reflecting the cost of goods held for resale or for use in operations.

LEVY: (1) (Verb) To impose taxes, special assessments or service charges for the support of government activities. (2) (Noun) The total amount of taxes, special assessments or service charges imposed by a government.

LIABILITIES: Probable future sacrifices of economic benefits, arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.

MEASUREMENT FOCUS: The accounting convention that determines (1) which assets and which liabilities are included on a government’s balance sheet and where they are reported there, and (2) whether an operating statement presents information on the flow of financial resources (revenues and expenditures) or information on the flow of economic resources (revenues and expenses).

MODIFIED ACCRUAL BASIS: The accrual basis of accounting adapted to the governmental fund-type measurement focus. Under it, revenues and other financial resource increments (e.g., bond issue proceeds) are recognized when they become susceptible to accrual, that is when they become both “measurable” and “available to finance expenditures of the current period.” “Available” means collectible in the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when the fund liability is incurred except for (1) inventories of materials and supplies that may be considered expenditures either when purchased or when used, and (2) prepaid insurance and similar items that may be considered expenditures either when paid for or when consumed. All governmental funds, expendable trust funds and agency funds are accounted for using the modified accrual basis of accounting.

NET INCOME: Proprietary fund excess of operating revenues, non-operating revenues and operating transfers in over operating expenses, non-operating expenses and operating transfers out.

OBJECT: As used in expenditure classification, applies to the article purchased or the service obtained, rather than to the purpose for which the article or service was purchased or obtained (e.g., personal services, contractual services, materials and supplies).

OPERATING BUDGET: Plans of current expenditures and the proposed means of financing them. The annual operating budget (or, in the case of some state governments, the biennial operating budget) is the primary means by which most of the financing, acquisition, spending and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even when not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government.

OPERATING EXPENSES: Proprietary fund expenses related directly to the fund’s primary activities.

OVERHEAD: Those elements of cost necessary in the production of a good or service which are not directly traceable to the produce or service. Usually these costs relate to objects of expenditure that do not become an integral part of the finished product or service, such as rent, heat, light, supplies, management and supervision.

PERMANENT TAX RATE LIMIT: The maximum rate of ad valorem property taxes that a school district can impose. Taxes generated from the permanent rate limit can be used for any purpose. No action of the school district can increase a permanent rate limit.

6.5

PROGRAM BUDGET: A budget wherein expenditures are based primarily on programs of work and secondarily on character and object class, on the one hand, and performance, on the other.

PROJECTED TOTAL-LIFE COST: The total anticipated costs related to a fixed asset during its estimated useful life. Projected total-life cost normally includes a detailed schedule of maintenance requirements for each year of the asset’s life, including preventive maintenance, normal repair and replacement, and replacement of major parts or components needed to achieve the normal (intended) life of the asset. The total-life cost is calculated at the time an asset is acquired or constructed, often as an integral part of capital acquisition or budgeting procedures.

PURCHASE ORDER: A document authorizing the delivery of specified merchandise or the rendering of certain services and the making of a charge for them.

REPLACEMENT COST: The amount of cash or other consideration that would be required today to obtain the same asset or its equivalent.

REQUISITION: A written demand or request, usually from one department to the purchasing officer or to another department, for specified articles or services.

REVENUES: (1) Increases in the net current assets of a governmental fund type from other than expenditure refunds and residual equity transfers. Also, general long-term debt proceeds and operating transfers in are classified as “other financing sources” rather than as revenues. (2) Increases in the net total assets of a proprietary fund type from other than expense refunds, capital contributions and residual equity transfers. Also, operating transfers in are classified separately from revenues.

STANDARD COST: The predetermined cost of performing an operation or producing a product when labor, materials and equipment are used efficiently under reasonable and normal conditions. Normal conditions exist when there is an absence of special or extraordinary factors affecting the quality or quantity of the work performed or the time or method to perform it.

SUBFUNCTION: A grouping of related activities within a particular government function.

UNENCUMBERED APPROPRIATION: That portion of an appropriation not yet expended or encumbered.

WORK ORDER: A written order authorizing and directing the performance of a certain task and issued to the person who is to direct the work. Among the items of information included on the order are the nature and location of the job, specifications of the work to be performed and a job number, which is referred to in reporting the amount of labor, materials and equipment used.

6.6

Accounting Definitions As Defined by Oregon Department of Education’s 2010 Program Budgeting and Accounting Manual

Fund Classifications

100 General Fund. Accounts for all financial resources of the

district except those required to be accounted for in another fund.

200 Special Revenue Funds. Account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditure for specified purposes.

300 Debt Service Funds. Account for the accumulation of resources for, and the payment of, general long-term debt, principal and interest.

400 Capital Projects Funds. Account for financial resources used to acquire or construct major capital facilities (other than those of proprietary funds and trust funds).

500 Enterprise Funds. Account for operations that are financed and operated in a manner similar to private business enterprises where the stated intent is that the costs (expenses, including depreciation and indirect costs) of providing good or services to the students or general public on a continuing basis are financed or recovered primarily through user charges.

600 Internal Service Funds. Account for the operation of district functions that provide goods or services to other district functions, other districts, or to other governmental units, on a cost-reimbursable basis.

700 Trust and Agency Funds. Account for assets held by a district in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds.

6.7

Revenue

This dimension permits classification of revenues by source. The primary classification differentiates local, intermediate, State and Federal revenue sources.

1000 Revenue from Local Sources.

1110 Ad Valorem Taxes Levies by District. Taxes levied by a district on the assessed valuation of real and personal property located within the district which, within legal limits, is the final authority in determining the amount to be raised for school purposes.

1111 Current Year’s Taxes. 1112 Prior Year’s Taxes. 1113 County Tax Sales for Back Taxes.

1120 Local Option Ad Valorem Taxes Levied by District. Local option taxes levied by a district on the “Tax Gap” valuation of real and personal property located within the district which, within legal limits, is the final authority in determining the amount to be raised for school purposes. Tax Gap refers to the difference between the Measure 5 tax limit (.005 *Real Market Value) and the Measure 50 Tax Limit (Sum of permanent and gap bond tax rates times Assessed Value).

1121 Current Year’s Local Option Taxes. 1122 Prior Year’s Local Option Taxes. 1123 Penalties and Interest on Local Option

Taxes. 1190 Penalties and Interest on Taxes. Amounts

collected as penalties for the payment of taxes after the due date, and the interest charged on delinquent taxes from the due date to the date of actual payment.

1200 Revenue from Local Governmental Units Other Than Districts. Revenue from the appropriations of another local governmental unit. The district is not the final authority, within legal limits, in determining the amount of money to be received, and the money is raised by taxes or other means which are not earmarked for school purposes.

1300 Tuition. Money received from individuals, welfare agencies, private sources and other districts for education provided in the district.

1310 Regular Day School Tuition.

1311 Tuition From Individuals. 1312 Tuition From Other Districts Within

the State. 1313 Tuition From Other Districts Outside

the State.

1320 Adult/Continuing Education Tuition. Money received as tuition for students attending adult/continuing education schools in district.

1321 Tuition From Individuals. 1322 Tuition From Other Districts Within

the State. 1323 Tuition From Other Districts Outside

the State.

6.8

1320 Adult/Continuing Education Tuition (Continued).

1324 Tuition/Contract Receipts for Community Services.

1330 Summer School Tuition. Money received as tuition for students attending summer school.

1331 Tuition From Individuals. 1332 Tuition From Other Districts Within the

State. 1333 Tuition From Other Districts Outside the

State.

1400 Transportation Fees. Money received from individuals, private sources, welfare agencies, and other districts for transporting students to and from school and school activities.

1410 Regular Day School Transportation. Money received for transporting students to and from regular day schools, activities, including alternative programs entitled to State School Fund support.

1411 Transportation Fees From Individuals.

1412 Transportation Fees From Other Districts Within the State.

1413 Transportation Fees From Other Districts Outside the State.

1420 Summer School Transportation. Money received for transporting students to and from summer school.

1421 Transportation Fees From Individuals.

1422 Transportation Fees From Other Districts Within the State.

1423 Transportation Fees From Other Districts Outside the State.

1500 Earnings on Investments. Money received as profit from holdings for savings.

1510 Interest on Investments. Interest received on temporary or permanent investment in United States Treasury bills, notes, bonds; savings accounts; time certificates of deposit; notes; mortgages; or other interest-bearing obligations.

1530 Gain or Loss on Sale of Investments. Gains or losses realized from the sale of bonds or stocks.

1600 Food Service. Revenue for dispensing food to students and adults.

1610 Daily Sales—Reimbursable Programs. Revenue from students for the sale of breakfasts, lunches, and milk which are considered reimbursable by the US Department of Agriculture. Federal Reimbursements are not entered here.

1611 Breakfast. 1612 Lunch. 1613 Special Milk Program.

1620 Daily Sales—Non Reimbursable Program. Money received from students or adults for the sale of non-reimbursable breakfasts, lunches, and milk.

1630 Special Functions. Money received from students, adults or organizations for the sale of food products and services considered special functions.

6.9

1700 Extracurricular Activities. Revenue from school-sponsored activities.

1710 Admissions. Revenue from patrons of a school-sponsored activity.

1720 Bookstore Sales. Revenue from sales by students or student-sponsored bookstores.

1730 Student Organization Membership Dues & Fees. Revenue from students for memberships in school clubs/organizations.

1740 Fees. Revenue from students for fees such as lockers, towel fees, equipment fees, etc.

1750 Concessions.

1760 Club Fund Raising.

1790 Other Extra Curricular Activities.

1800 Community Services Activities. Revenue from community services activities operated by a district.

1900 Other Revenue From Local Sources. Other revenue from local sources which are not classified above.

1910 Rentals. Revenue from the rental of either real or personal property owned by the district.

1920 Contributions and Donations From Private Sources. Money received from a philanthropic foundation, private individuals, or private organizations for which no repayment or special service to the contributor is expected.

1930 Rental or Lease Payments from Private Contractors. Payments received from private contractors for use of district-owned buses and garages in the operation of the pupil transportation system by the private contractor.

1940 Services Provided Other Local Education Agencies. Revenue from services provided other districts, other than for tuition and transportation services.

1941 Services Provided Other Districts Within the State.

1942 Services Provided Other Districts Outside the State.

1943 Services Provided Other Charter Schools.

1950 Textbook Sales and Rentals. Revenue from the rental or sale of textbooks

1960 Recovery of Prior Year’s Expenditure.

1970 Services Provided Other Funds. Services provided other funds, such as printing or data processing.

1980 Fees Charged to Grants.

1990 Miscellaneous. Revenue from local sources not provided for elsewhere. Medicaid reimbursements, E-Rate and SB1149 Energy revenues are recorded in this revenue source.

6.10

2000 Revenue from Intermediate Sources.

2100 Unrestricted Revenue. Revenue received as grants by the district which can be used for any legal purpose desired by the district without restriction.

2101 County School Funds. 2102 General Education Service District Funds. 2105 Natural Gas, Oil, and Mineral Receipts. 2199 Other Intermediate Sources.

2200 Restricted Revenue. Revenue received as grants by the district which must be used for a categorical or specific purpose. If such money is not completely used by the district, it must be returned, usually, to the intermediate governmental unit.

2800 Revenue in Lieu of Taxes. Payments made out of general revenues by an intermediate governmental unit to the district in lieu of taxes it would have had to pay had its property or other tax base been subject to taxation by the district on the same basis as privately owned property or other tax base.

2900 Revenue for/on Behalf of the District. Payments made by an intermediate governmental jurisdiction for the benefit of the district, or contributions of equipment or supplies.

3000 Revenue From State Sources

3100 Unrestricted Grants-In-aid. Revenue recorded as grants by the district from state funds which can be used for any legal purpose desired by the district without restriction.

3101 State School Fund—General Support. 3102 State School Fund—School Lunch Match. 3103 Common School Fund. 3104 State Managed County Timber.

3106 State School Fund—Accrual. That portion of the SSF paid in July and accrued to prior year. 3199 Other Unrestricted Grants-in-aid.

3200 Restricted Grants-In-Aid. Revenue recorded as grants by the district from state funds which must be used for a categorical or specific purpose.

3204 Driver Education. 3222 State School Fund (SSF) Transportation

Equipment. 3299 Other Restricted Grants-in-aid.

3800 Revenue in Lieu of Taxes. Payments made out of general revenue by a state to the district in lieu of taxes it would have had to pay had its property or other tax base been subject to the taxation by the district on the same basis as privately owned property or other tax base.

3900 Revenue for/on Behalf of the District. Payment made by a state for the benefit of the district, or contributions of equipment or supplies.

4000 Revenue from Federal Sources.

4100 Unrestricted Revenue Direct From the Federal Government. Revenue direct from the federal government as grants to the district which can be used for any legal purpose desired by the district without restriction.

4200 Unrestricted Revenue from the Federal Government Through the State. Revenues from the federal government through the state as grants to the district which can be used for any legal purpose desired by the district without restriction.

6.11

4000 Revenue from Federal Sources (Continued).

4300 Restricted Revenue Direct From the Federal Government. Revenue direct from the federal government as grants to the district which must be used for a categorical or specific purpose. If such money is not completely used by the district, it usually is returned to the governmental unit.

4500 Restricted Revenue from the Federal Government Through the State. Revenues from the federal government through the state as grants to the district which must be used for a categorical or specific purpose. If such money is not completely used by the district, it usually is returned to the governmental unit.

4700 Grants-In-Aid From the Federal Government Through Other Intermediate Agencies.

4800 Revenue in Lieu of Taxes. Payments made out of general revenues by the federal government unit to the district in lieu of taxes it would have had to pay had its property or other tax base been subject to taxation by the district on the same bases as privately owned property or other tax base.

4801 Federal Forest Fees. 4802 Impact Aid to School Districts for Operation. 4803 Coos Bay Wagon Road Funds. 4899 Other Revenue in Lieu of Taxes.

4900 Revenue for/on Behalf of the District. Payments made by the federal government for the benefit of the district, or contributions of equipment or supplies.

5000 Other Sources.

5100 Long-term Debt Financing Sources. The principal portion from the sale of bonds.

5200 Interfund Transfers. Revenue earned or received from another fund which will not be repaid.

5300 Sale of or Compensation for Loss of Fixed Assets. Revenue from the sale of school property or compensation for the sale loss of fixed assets.

5400 Resources—Beginning Fund Balance.

6.12

Expenditures

Functions

Function describes the type of activity that is carried out. The five major functional areas are: 1000—Instruction, 2000—Support Services, 3000—Enterprise and Community Services, 4000—Facilities Acquisition and Construction, and 5000-Other Uses. The four digit function codes are sub-functions to provide program and service area information. Functions and sub-functions consist of activities which have similar general operational objectives.

1000 Instruction

1100 Regular Programs

1111 Elementary, K-5 or K-6. Learning experiences concerned with knowledge, skills, appreciation, attitudes, and behavioral characteristics considered to be needed by all students in terms of their awareness of life within our culture and the world of work and which normally may be achieved during elementary school years.

1113 Elementary Extracurricular. School-sponsored activities, under the guidance and supervision of district staff.

1121 Middle/Junior High Programs, 6-8. Learning experiences concerned with knowledge, skills, appreciation, attitudes, and behavioral characteristics considered to be needed by all students in terms of understanding themselves and their relationships with society and various career clusters, and which normally may be achieved during the middle and/or junior high school years.

1122 Middle/Junior High School Extracurricular. School-sponsored activities, under the guidance and supervision of district staff.

1131 High School Programs. Learning experiences concerned with knowledge, skills, appreciation, attitudes, and behavioral characteristics considered to be needed by all students as they achieve graduation requirements.

1132 High School Extracurricular. School-sponsored activities, under the guidance and supervision of district staff, designed to provide students such experiences as motivation, enjoyment, and improvement of skills.

1140 Pre-kindergarten Programs. Educational programs that are designed for the education and training of children, who are enrolled in prekindergarten programs.

1200 Special Programs. Instructional activities designed primarily to deal with students having special needs.

1210 Programs for the Talented and Gifted.

1220 Restrictive Programs for Students with Disabilities. Special learning experiences for students with disabilities who spend ½ or more of their time in a restricted setting.

1221 Learning Centers—Structured and Intensive.

1222 Developmental Kindergarten.

6.13

1223 Community Transition Centers. 1225 Out of District Programs. 1226 Home Instruction.

1220 Restrictive Programs for Students with Disabilities (Continued).

1227 Extended School Year Programs. 1228 Diagnostic Classrooms. 1229 Other.

1250 Less Restrictive Programs for Students with Disabilities. Special learning experiences for students with disabilities outside the regular classroom.

1260 Treatment and Habilitation. Services designed to address a child’s developmental deficits in sensory, motor, communication, self-help, and socialization areas.

1270 Educationally Disadvantaged. Instructional activities designed for students who are disadvantaged due to socioeconomic status or other circumstances that can affect their ability to learn.

1271 Remediation. Instructional activities designed to improve achievement of regular education students who are not meeting state performance standards.

1272 Title I. Record Title I instructional activities here.

1280 Alternative Education. Learning experiences for students who are at risk of dropping out of school; who are not succeeding in a regular classroom setting;

or who may be more successful in a non-traditional setting.

1281 Public Alternative Programs. 1282 Private Alternative Programs. 1283-1287 District Alternative Programs. 1288 Charter Schools. 1289 Other Alternative Programs.

1290 Designated Programs. Special learning experiences for other students with special needs.

1291 English Second Language Programs.

1292 Teen parent programs. 1293 Migrant Education. 1294 Youth Corrections Education. 1299 Other Programs.

1300 Adult/Continuing Education programs. Learning experiences designed to develop knowledge and skills to meet immediate and long-range educational objectives of adults who, having completed or interrupted formal schooling, have accepted adult roles and responsibilities.

1400 Summer School Programs. Instructional programs carried on during the period between the end of the regular school term and the beginning of the next regular school term. This does not include the summer term of a 12-month school year.

1420 Middle/Junior High. 1430 High School. 1440 Primary/Intermediate. 1460 Special Programs, Summer School. 1490 Other Summer School Programs.

6.14

2000 Support Services. Support services are those services which provide administrative, technical, personal and logistical support to facilitate and enhance instruction.

2100 Support Services—Students. Activities which are designed to assess and improve the well-being of students and/or supplement the teaching process.

2110 Attendance and Social Work Services. 2112 Attendance Services. 2113 Social Work Services. 2114 Student Accounting Services. 2115 Student Safety. 2117 Identification and Recruitment of Migrant

Children. 2119 Other Attendance and Social Work Services.

2120 Guidance Services. Those activities of counseling students and parents; providing consultation with other staff members on learning problems; assisting students in personal and social development; assessing the abilities of students; assisting students as they make their own educational and career plans and choices; providing referral assistance; and working with other staff members in planning and conducting guidance programs for students.

2121 Service Area Direction. 2122 Counseling Services. 2123 Appraisal Services. 2124 Information Services. 2126 Placement Services. 2129 Other Guidance Services.

2130 Health Services. Physical and mental health services which are not direct instruction.

2131 Service Area Direction. 2132 Medical Services. 2133 Dental Services.

2134 Nurse Services. 2139 Other Health Services.

2140 Psychological Services. Activities concerned with administering psychological tests and interpreting the results, gathering and interpreting information about student behavior, working with other staff members in planning school programs to meet the special needs of students as indicated by psychological tests, and behavioral evaluation and planning and managing a program of psychological services, including psychological counseling for students, staff and parents as well as student evaluations.

2141 Service Area Direction. 2142 Psychological Testing Services. 2143 Psychological Counseling Services. 2144 Psychotherapy Services. 2148 Other Psychological Services.

2150 Speech Pathology and Audiology Services. Activities which have as their purpose the identification, assessment, and treatment of students with impairments in speech, hearing, and language.

2151 Service Area Direction. 2152 Speech pathology Services. 2153 Audiology Services. 2159 Other Speech Pathology and Audiology

Services.

2160 Other Student Treatment Services. Activities associated with providing services such as occupational therapy, physical therapy, adaptive physical education, etc.

2190 Service Direction, Student Support Services. Activities concerned with direction and management of student support services.

6.15

2200 Support Services—Instructional Staff. Activities associated with assisting the instructional staff with the content and process of providing learning experiences for students.

2210 Improvement of Instruction Services. Activities designed primarily for assisting instructional staff in planning, developing, and evaluating the process of providing learning experiences for students.

2211 Service Area Direction. 2213 Curriculum Development. 2219 Other Improvement of Instruction

Services.

2220 Educational Media Services. Activities concerned with the use of all teaching and learning resources, including hardware, software, print and non-print content materials, on-line and other distance learning resources.

2221 Service Area Direction. 2222 Library/Media Center. 2223 Multimedia Services. 2224 Educational Television Services. 2229 Other Educational Media Services.

2230 Assessment and Testing. Activities to measure individual student achievement.

2240 Instructional Staff Development. Activities specifically designed for instructional staff to assist in preparing and utilizing special/new curriculum materials, understanding and utilizing best teaching practices, and any other activity designed to improve teacher performance.

2300 Support Services—General Administration. Activities concerned with establishing and administering policy in connection with operating the district.

2310 Board of Education Services. Activities of the legally elected or appointed body vested with responsibilities for educational planning and policy making.

2320 Executive Administration Services. Activities associated with the overall general administrative or executive responsibility for the entire district.

2321 Office of the Superintendent Services.

2324 State and Federal Relations Services.

2329 Other Executive Administration Services.

2400 School Administration. Activities concerned with area wide supervisory responsibility.

2410 Office of the Principal Services. 2490 Other Support Services—School

Administration.

2500 Support Services—Business. Activities concerned with purchasing, paying, transporting, exchanging, and maintaining goods and services for the district.

2510 Direction of Business Support Services.

2520 Fiscal Services. 2521 Service Area Direction. 2522 Budgeting Services.

6.16

2500 Support Services—Business.

2523 Receiving and Disbursing Funds Services.

2524 Payroll Services. 2525 Financial Accounting Services. 2526 Internal Auditing Services. 2527 Property Accounting Services. 2528 Risk Management Services. 2529 Other Fiscal Services.

2540 Operation and Maintenance of Plant Services. Activities concerned with keeping the physical plant open, comfortable, and safe for use, and keeping the grounds, buildings, and equipment in an effective working condition and state of repair.

2541 Service Area Direction. 2542 Care and Upkeep of Buildings

Services. 2543 Care and Upkeep of Grounds

Services. 2544 Maintenance. 2546 Security Services. 2549 Other Operation and Maintenance

of Plant Services.

2550 Student Transportation Services. Activities concerned with the transportation of students between home and school, as provided by state law; and trips to school activities.

2551 Service Area Direction. 2552 Vehicle Operations Services. 2558 Special Education Transportation

Services. 2559 Other Student Transportation

Services.

2570 Internal Services. Activities concerned with buying, storing, and distributing supplies, furniture, and equipment; and those activities concerned with duplicating and printing for the district.

2571 Service Area Direction. 2572 Purchasing Services. 2573 Warehousing and Distributing

Services. 2574 Printing, Publishing, and

Duplicating, Services. 2579 Other Internal Services.

2600 Support Services—Central Activities. Activities other than general administration, which support each of the other instructional and supporting services programs.

2610 Direction of Central Support Services.

2620 Planning, Research, Development, Evaluation Services, Grant Writing and Statistical Services.

2621 Service Area Direction. 2622 Development Services. 2623 Evaluation Services. 2624 Planning Services. 2625 Research Services. 2626 Grant Writing. 2627 Statistical Services. 2629 Other Planning, Research,

Development, and Evaluation Services.

6.17

2630 Information Services. Activities concerned with writing, editing and other preparation necessary to disseminate educational and administrative information to pupils, staff, managers, or to the general public through direct mailing, the various news media, or personal contact.

2631 Service Area Direction. 2632 Internal Information

Services. 2633 Public Information Services. 2634 Management Information

Services. 2639 Other Information Services.

2640 Staff Services. Activities concerned with maintaining an efficient staff for the district including such activities as recruiting and placement, staff transfers, health services, and staff accounting.

2641 Service Area Direction. 2642 Recruitment and Placement

Services. 2643 Staff Accounting Services. 2645 Health Services. 2649 Other Staff Services.

2660 Technology Services. Activities concerned with all aspects of Technology which includes Computing and Data Processing Services such as networking and telecommunications costs like telephones.

2661 Service Area Direction. 2662 Systems Analysis Services. 2663 Programming Services. 2664 Operations Services. 2669 Other Technology Services.

2670 Records Management Services.

2690 Other Support Services—Central.

2700 Supplemental Retirement Program.

3000 Enterprise and Community Services. Activities concerned with operations that are financed and operated in a manner similar to private business enterprises where the stated intent is that the costs of providing goods and services to the students or general public are financed or recovered primarily through user charges and community programs.

3100 Food Services. Activities concerned with providing food to students and staff in a school or district.

3110 Service Area Direction. 3120 Food Preparation and Dispensing Services. 3130 Food Delivery Services. 3190 Other Food Services.

3200 Other Enterprise Services.

3300 Community Services. Activities which are not directly related to the provision of education for pupils in a district.

3310 Direction of Community Services Activities. 3320 Community Recreation Services. 3330 Civic Services. 3340 Public Library Services. 3360 Welfare Activities Services. 3370 Nonpublic School Students Services. 3390 Other Community Services.

6.18

3500 Custody and Care of Children Services. Activities pertaining to the provisions of programs for the custodial care of children in residential day schools, or child care centers which are not part of, or directly related to, the instructional program, and where the attendance of the children is not included in the attendance figures for the district.

4000 Facilities Acquisition and Construction. Activities concerned with the acquisition of land and buildings; major remodeling and construction of buildings and major additions to buildings; initial installation or extension of service systems and other built-in equipment; and major improvements to sites.

4110 Service Area Direction. 4120 Site Acquisition and Development Services. 4150 Building Acquisition, Construction, and Improvement

Services. 4190 Other Facilities Construction Services.

5000 Other Uses. Activities included in this category are servicing the debt of a district, conduit-type transfers from one fund to another fund and apportionment of funds by ESD.

5100 Debt Service.

5110 Long-Term Debt Service. 5120 Short-Term Debt Retirement.

5200 Transfers of Funds. These are transactions which withdraw money from one fund and place it in another without recourse.

5300 Apportionment of Funds by ESD or LEA. Apportionment of equalization funds and distribution of other funds by the educational service districts or from an LEA acting as the fiscal agent for a grant distributed to other districts.

5400 PERS UAL Bond Lump Sum Payment to PERS. The one time lump sum payment made to PERS following the issuance of a PERS UAL Bond.

6000 Contingencies (for budget only). Expenditures which cannot be foreseen and planned in the budget process because of an occurrence of an unusual or extraordinary event.

6110 Operating Contingency.

7000 Unappropriated Ending Fund Balance. An estimate of funds needed to maintain operations of the school district from July 1 of the ensuing fiscal year and the time when sufficient new revenues become available to meet cash flow needs of the fund. No expenditure shall be made from the unappropriated ending fund balance in the year in which is it budgeted.

6.19

Objects

Object means the service or commodity obtained as the result of a specific expenditure. Seven major Object categories are identified and described in this handbook: (1) Salaries, (2) Employee Benefits, (3) Purchased Services, (4) Supplies and Materials, (5) Capital Outlay, (6) Other Objects, and (7) Transfers.

100 Salaries. Amounts paid to employees of the district who are considered to be in positions of a permanent nature or hired temporarily, including personnel substituting for those in permanent positions.

110 Regular Salaries. Full-time, part-time, and prorated portions of the costs for work performed by employees in positions considered to be of a permanent nature.

111 Licensed Salaries. 112 Classified Salaries. 113 Administrators. 114 Managerial—Classified. 115 Sabbatical. 116 Supplemental Retirement Stipends.

120 Nonpermanent Salaries. Full-time, part-time, and prorated portions of the costs for work performed by employees hired on a temporary or substitute basis to work in positions considered to be of a temporary nature.

121 Substitutes—Licensed. 122 Substitute—Classified. 123 Temporary—Licensed. 124 Temporary—Classified.

130 Additional Salary. Money paid to employees of the district in positions of either a temporary or permanent nature for work performed in addition to the normal work period for which the employee is compensated under Regular Salaries and Temporary Salaries above.

140-190 Additional Salary. District defined.

200 Associated Payroll Costs. Amounts paid by the district on behalf of employees; these amounts are not included in the gross salary, but are over and above.

210 Public Employees Retirement System.

211 Employer Contribution. 212 Employee contribution. 213-215 PERS UAL Contribution 216 Employer Contribution.

220 Social Security Administration.

230 Other Required Payroll Costs.

231 Workers’ Compensation. 232 Unemployment Compensation.

240 Contractual Employee Benefits.

300 Purchased Services. Services which can be performed only by persons or firms with specialized skills and knowledge.

310 Instructional Professional and Technical Services. Services which by their nature can be performed only by persons with specialized skills and knowledge.

311 Instruction Services. 312 Instructional Programs Improvement

Services. 313 Student Services 316 Data Processing Services.

6.20

310 Instructional Professional and Technical Services (Continued).

317 Statistical Services. 318 Professional and Improvement Costs for

Non-Instructional Staff. 319 Other Instructional, Professional and

Technical Services.

320 Property Services. Services purchased to operate, repair, maintain, insure, and rent property owned and/or used by the district.

321 Cleaning Services. 322 Repairs and Maintenance Services. 324 Rentals. 325 Electricity. 326 Fuel. 327 Water and Sewage. 328 Garbage. 329 Other Property Services.

330 Student Transportation Services. Expenditures to persons or agencies for the purpose of transporting children.

331 Reimbursable Student Transportation. 332 Non-reimbursable Student Transportation. 333 Board and Room in Lieu of Transportation. 334 Transportation Portion of Tuition Payments.

340 Travel. Costs for transportation for all district personnel, conference registration, meals, hotel, and other expenses associated with traveling on business for the district.

341 Travel, Local in District. 342 Travel Out of District. 343 Travel, Student, Out of District. 349 Other Travel.

350 Communication. Services provided by persons or businesses to assist in transmitting and receiving data or information.

351 Telephone. 353 Postage. 354 Advertising. 355 Printing and Binding. 359 Other Communication Services.

360 Charter School Payments. Expenditures to reimburse Charter Schools for services rendered to students.

370 Tuition. Expenditures to reimburse other educational agencies for services rendered to students.

371 Tuition Payments to Other Districts Within the State.

372 Tuition Payments to Other Districts Outside the State.

373 Tuition Payments to Private Schools. 374 Other Tuition.

380 Non-instructional Professional and Technical Services. Services which by their nature can be performed only by persons with specialized skills and knowledge.

381 Audit Services. 382 Legal Services. 383 Architect/Engineer Services. 384 Negotiation Services. 385 Management Services. 386 Data Processing Services. 387 Statistical Services. 388 Election Services.

6.21

380 Non-instructional Professional and Technical Services (Continued).

389 Other Non-instructional Professional and Technical Services.

390 Other General Professional and Technological Services.

400 Supplies and Materials. Amounts paid for material items of an expendable nature that are consumed, worn out, or deteriorated by use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances.

410 Consumable Supplies and Materials. 420 Textbooks. 430 Library Books 440 Periodicals. 450 Food. 460 Non-consumable Items. 470 Computer Software. 480 Computer Hardware.

500 Capital Outlay. Expenditures for the acquisition of fixed assets or additions to fixed assets.

510 Land Acquisition.

520 Buildings Acquisition.

530 Improvements Other Than Buildings.

540 Depreciable Equipment.

541 Initial and Additional Equipment Purchase. 542 Replacement Equipment Purchases.

550 Depreciable Technology. Expenditures for computer hardware, related equipment, and other capital outlay for technology.

560 Depreciable Transportation. Expenditures for bus garages, buses and capital bus improvements for student transportation.

562 Bus Garage Purchases.

564 Bus and Capital Bus Improvements.

590 Other Capital Outlay.

600 Other Objects. Amounts paid for goods and services not otherwise classified above.

610 Redemption of Principal. Expenditures which are from current funds to retire bonds, and principal portion of contractual payments for capital acquisitions.

620 Interest. Expenditures from current funds for interest on serial bonds, short-term loans and interest included in contractual payments for capital acquisitions.

621 Regular Interest. 622 Bus Garage, Bus and Capital Bus

Improvement Interest.

640 Dues and Fees.

650 Insurance and Judgments.

651 Liability Insurance. 652 Fidelity Bond Premiums. 653 Property Insurance Premiums. 654 Student Insurance Premiums. 655 Judgments and Settlements Against the

District. 659 Other Insurance and Judgments.

6.22

660 Depreciation. The portion of the cost of a fixed asset, except for land, which is charged as an expense during a particular period.

662 Buildings. 663 Improvements Other Than Buildings. 664 Equipment. 665 Technology. 669 Other Capital Assets.

670 Taxes and Licenses.

680 PERS UAL Lump Sum Payment to PERS.

690 Grant Indirect Charges.

700 Transfers. This object category does not represent a purchase; rather it is used as an accounting entity to show that funds have been handled without having goods and services rendered in return.

710 Fund Modifications. This category represents transactions of conveying money from one fund to another.

720 Transits. This category represents transactions which are transit or flow-through means to convey money to the recipient.

790 Other Transfers.

800 Other Uses of Funds.

810 Planned Reserve. Amounts set aside for operating contingencies for expenditures which cannot be foreseen and planned in the budget because of the occurrence of some unusual or extraordinary event.

820 Reserved for Next Year.

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Documents

Table of Contents - Adopted · 2018-12-18 · Ms. Cheryl Scarcelli Ancheta Ms. Sherrie Henson Mr. Donn Gardner, ... ED-50 Extension Letter ..... 6.31 . BUDGET MESSAGE 2012-2013 David