School Board adopted budget for the 2019-2020 School year.
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2019 2020 ADOPTED BUDGET as of 06 10 19 Finance Department 507 328 4210 www rochesterschools org 1
as of 06.18.19
2019 2020 BUDGET HIGHLIGHTS General Fund Budget Structurally balanced Ending unassigned fund balance will exceed School Board policy Spending increasing 3 4 overall which matches the expected new revenue from the Legislature and new students Uncertainty at the Legislature Assumes 2 General Education State Aid increase Legislative session adjourned May 20 2019 without a final funding bill signed into law Class Sizes Sections are staffed at or below target size 10 contingency teachers budgeted to be hired if needed Enhancements 9 Elementary School Counselors 5 Social Workers 3 Student Resiliency Specialists Middle School Right Fit Program INCubatoredu Program 25 Technovator Stipends
SCHOOL BOARD MEMBERS CATHY NATHAN Clerk Term Expires Dec 2022 MARK SCHLEUSNER Treasurer Term Expires Dec 2020 JEAN MARVIN Director Term Expires Dec 2022 DON BARLOW Chair Term Expires Dec 2020 DEBORAH SEELINGER Vice Chair Term Expires Dec 2020 JULIE WORKMAN Director Term Expires Dec 2022 MELISSA AMUNDSEN Director Term Expires Dec 2022 SUPERINTENDENT AND CABINET KARL BAKKEN Executive Director of Human Resources KARLA BOLLESEN Executive Director of Student Services JOHN CARLSON Executive Director of Finance AMY EICH Executive Director of Community Education MICHAEL MU OZ Superintendent BRENDA WICHMANN HEATHER NESSLER JACQUE PETERSON SCOTT SHERDEN Executive Director Executive Executive Director Executive Director of Curriculum and Director of of Elementary of Operations Instruction Communications and Secondary Marketing and Education Technology
TABLE OF CONTENTS Letter from the Superintendent 6 Letter from the Finance Director 7 Budget Timeline 10 11 District Demographics 12 13 Property Taxes 16 2019 2020 Expenditure Budgets 17 18 2019 2020 General Fund Budget 19 22 Frequently Asked Questions 23 31 Appendices 33 111
LETTER FROM THE SUPERINTENDENT May 7 2019 Dear Community Members At Rochester Public Schools our commitment is to provide an environment of academic excellence that inspires challenges and empowers all students with the knowledge and skills required to reach their full potential to contribute to future generations and to become involved members of a global community The 2019 2020 budget is our collective opportunity to advance this mission in the coming year We spent last year listening to our community students and staff We heard loud and clear the need for additional mental health services This budget reflects an increase in school counselor and social worker staffing at the school buildings Our budget challenges are similar to districts across the state and region Inflationary costs for employee salaries and school bus services often increase faster than the inflationary funding increases provided by the State of Minnesota Unfunded and under funded mandates also place additional financial pressures on the District The 2019 2020 budget requires some strategic reallocation of funds to generate the annual budget that best meets the needs of all students within the level of available financial resources The purpose of the 2019 2020 budget is to inspire challenge and empower all students to reach their full potential and to support the maintenance of District facilities On behalf of the students and staff of Rochester Public Schools I thank you for your continued support of our goal to provide the best education for all students to ensure their success in a global economy Sincerely Michael Mu oz Superintendent 6
LETTER FROM THE FINANCE DIRECTOR May 7 2019 Dear Community Members The budget information included in this document is the result of countless hours of year round work by the School Board administration and staff of Rochester Public Schools It represents the community s investment in public education and allocates resources in support of the District s mission This document summarizes the programs that the School District is able to provide within the sources of funds available For the past 20 years the District has maintained an unassigned General Fund reserve in an amount greater than 6 of expenditures This means should there be a crisis the District has at least three weeks worth of expenses in the bank Maintaining this reserve has been achieved two ways First the community supported an operating referendum in 2015 which meant they agreed to pay higher property taxes for 10 years to provide the District with more annual funding than the State of Minnesota provides Second the administration recommended reductions in spending multiple years in a row to keep expenses in line with the available revenue The District currently has an Aa2 bond rating from Moody s Investors Service and an AA bond rating from Standard Poor s S P the two largest rating agencies This rating is given based on a detailed review of District finances and financial practices The primary source of funding for the District is the State of Minnesota The biennium budget for the State will be approved by Legislators and the Governor sometime around May 20 2019 Because of this District administration made revenue assumptions for 2019 2020 that are not guaranteed but are likely to happen With political and economic uncertainty nearly a constant in State government the District is likely on a path of budget reductions annually for the foreseeable future While the unassigned fund balance is slightly above School Board policy maintaining the reserve going forward will require a structurally balanced budget without relying on spending the unassigned fund balance reserves Questions about the budget can be directed to the Business Services office at 507 328 4210 It is our hope that the information in this document is helpful in providing insight into the investment this community is making in its public schools Respectfully John Carlson Executive Director of Finance 7
STRATEGIC PLAN OUR MISSION Our mission is to inspire challenge and empower all students with the knowledge and skills required to reach their full potential to contribute to future generations and to become involved members of a global community VISION OF STUDENT SUCCESS All students who attend Rochester Public Schools will discover their individual passions along with a strong sense of self and purpose Students graduate equipped with the skills and qualities outlined in the Graduate Profile UNIVERSAL GOALS Access and Equity Student Achievement Accountability Make educational equity a reality by ensuring every student experience high quality teaching and learning in a culturally responsive environment Provide teaching and learning environments that engage and empower students to be critical thinkers ethical contributors skilled communicators effective collaborators resilient learners and success ready individuals Fulfill our commitment to students and families by meeting the expectations of the Graduate Profile and enlist the community to share in this responsibility CORE BELIEFS Quality schools offer engaging and challenging programs caring and committed staff collaborative and visible leaders and instruction that considers the passion interest and needs of each student It is possible to increase academic achievement for each and every student Family and community engagement and effective partnerships are essential to achieving our vision for student success Students play a critical role in their learning It is critical to identify and understand the academic cultural developmental emotional and social needs of the student Equity is a lens through which all decisions should be made Education equity is the condition of justice fairness and inclusion in our systems of education so that all students have access to the opportunity to learn and develop to their fullest potential 8
GRADUATE PROFILE OUR MISSION Our mission is to inspire challenge and empower all students with the knowledge and skills required to reach their full potential to contribute to future generations and to become involved members of a global community ETHICAL CONTRIBUTOR Influences positive change in service to community Understands one s self and others and demonstrates strong character and accountability CRITICAL THINKER Applies information creative thinking and problem solving skills to address evolving real world issues Seeks diverse viewpoints to identify and evaluate possible solutions Uses data and logic to make informed and productive decisions SKILLED COMMUNICATOR Exhibits strong reading writing speaking and listening skills Shows adaptability based on complexity audience and purpose EFFECTIVE COLLABORATOR Respects divergent thinking to engage others in thoughtful discussion Demonstrates flexibility empathy compassion and cross cultural skills when working with others toward a common purpose RESILIENT LEARNER Works hard and persists to achieve academic and career goals Engages in reflection and accepts feedback for individual improvement and self advocacy Views setbacks as opportunities for growth and learning SUCCESS READY INDIVIDUAL Proficient in core academics and life skills Develops an action plan for career and life goals in order to positively contribute to society 9
BUDGET TIMELINE The School District budget cycle is a continuous process that is mandated by certain State laws Many steps outlined below require School Board approval and are open for public inspection and comment Since the process spans multiple school and calendar years the District is working on two or three budget years at any given time The budget process for the 2019 2020 school year began July 16 2018 and will end December 31 2020 Summarized below are key steps in the budget cycle process 2018 July 16 Begin data submissions to Minnesota Department of Education MDE for 2019 2020 school year revenues and expenditures September 7 Receive maximum levy calculations from MDE December 4 Hold a Truth in Taxation hearing to receive public comment on the proposed property tax levy amount August 27 Finalize data submissions to MDE for 2019 2020 school year revenues and expenditures October 2 Receive School Board approval of a preliminary maximum property tax levy amount December 11 Receive School Board approval of the property tax levy amount 2019 January 2 Begin enrolling students into 2019 2020 school year and moving students to the next grade level for class size projections March 8 Finalize the number of staff for 2019 2020 May 24 Publish the budget online for the School Board and public to review February 12 Begin staffing meetings with school building principals May 20 Last scheduled day of the 2019 Legislature may or may not know State funding levels for 2019 2020 May 28 Conduct a School Board study session of the 2019 2020 budget 10
June 4 June 18 Receive School Board approval of the 2019 2020 budget December 10 Brief the School Board about quarter 1 budget revisions that are needed Brief the School Board on the 2019 2020 budget October 1 Count all students enrolled as of this date and use this count as the basis for adjusting current year revenue projections current year building expenditure budgets and future year forecasting assumptions for 2020 2021 to 2024 2025 2020 May 5 Brief the School Board about quarter 2 and quarter 3 budget revisions that are needed September 8 Begin external audit of school district revenues and expenditures Federal program administration and State legal compliance November 17 Brief School Board about results of annual external audit December 18 Upload final data to MDE of all 2019 2020 actual revenues and expenditures September 4 Upload preliminary data to MDE of all 2019 2020 actual revenues and expenditures September 18 Complete external audit of school district November 30 Publish final budget information for 2019 2020 in local newspaper December 31 Upload final audited financial statements to MDE and State Auditor for 2019 2020 11
RPS HISTORY Public school education began in Rochester Minnesota in 1856 when the first school was created to provide twelve weeks of education Also in the same year the first school tax was levied by the county commissioners at a rate of 2 5 mills generating a sum of 2 169 98 which was to meet all costs In 1858 the Rochester City Council became responsible for public education in the community The council soon found that the school was badly in debt and many of the taxpayers were delinquent in their payment Steps were taken to improve these conditions In 1868 the school rooms were described as poorly ventilated badly seated and overcrowded In addition to Rochester Public School there were over forty private schools in operation within the city The first graduating class from Rochester Public School in 1871 had six graduates In 2018 there were 1 145 graduates Fast forward over 160 years and Independent School District 535 Rochester Public Schools now has a general fund budget of over 232 million The District will start the year with 17 6 million in the unassigned general fund balance reserve District policy states that the unassigned general fund balance must be at least 6 of budgeted expenditures which is approximately 13 9 million These conditions were not acceptable to city leaders such as J B Clark C H Chadbourn William W Mayo and Horace Cook who were instrumental in raising about 75 000 for the construction of a school with fourteen rooms in a community of less than five thousand people This school Central School was composed of three different educational departments each with four grades primary grammar and high school Rochester Public Schools received an unqualified opinion in the audit of its financial records which was performed by CliftonLarsonAllen Moody s Investors Service has assigned an Aa2 bond rating and Standard Poor s has assigned an AA bond rating These reviews and ratings confirm management s systems of financial accountability 5 Year Enrollment History 5 Year Enrollment Projection 19 000 19 000 18 800 18 800 18 600 18 600 18 400 18 400 18 200 18 200 18 162 18 000 17 932 17 800 17 600 17 000 16 800 18 671 18 416 18 000 17 400 17 200 17 144 2014 15 18 590 17 600 17 445 17 200 18 934 18 781 17 800 17 646 17 400 12 The value of the new school was illustrated in the comment from a local newspaper of the time It is second to no school in the state for which a generous and appreciative community will feel grateful 17 000 2015 16 2016 17 2017 18 2018 19 16 800 2019 20 2020 21 2021 22 2022 23 2023 24
RPS BY THE NUMBERS Students 18 162 135 000 7th 289 218 80 The District serves a population of Spoken Languages Students that spans 10 English Learners EL largest district in Minnesota sq miles Daily Bus Routes 37 Free or Reduced Price School Meals FRL 1 17 Homeless 3 000 Employees 23 000 7 000 Volunteers Graduates 87 2018 4 year graduation rate 92 Volunteer Hours 63 2018 4 year graduation rate for our three comprehensive high schools 13 of Teachers have advanced degrees Schools 1 Alternative Learning Center 2 Early Learning Schools 3 4 17 High Schools Special Education Middle Schools National Merit Scholars for 2019 Elementary Schools From MDE Report Card https rc education state mn us 13
Rochester Public Schools 2019 BOND REFERENDUM November 5th What is the need In just five years enrollment in the District has increased by more than 1 000 students A Community Growth and Housing Study conducted by Cooperative Strategies reports the District will experience significant housing development over the next five years including an additional 4 000 to 6 000 multi and singlefamily units As a result enrollment is projected to increase by over 1 200 students The District is currently operating near capacity Based on enrollment projections the District will be operating over capacity at the elementary and middle school levels within two years This will require additional classroom space The safety of our students and staff is a top priority Some schools main entrances need to be redesigned to better monitor and control visitor access Many schools door locking systems also need to be updated to remotely monitor all entrances and emergency alarm systems need to be replaced to meet Americans with Disabilities ADA code requirements Finally there are a number of support areas that need to be updated in our middle and high schools The sound and lighting systems in the high schools auditoriums are in need of replacement As well as some of the District s pools have outlived their service life and others are in need of updates How did you determine the need for a referendum Due to increased enrollment projections and continued growth RPS hired a team of consultants in May 2018 to help lead a Facilities Task Force The Task Force reviewed housing studies growth impacts and the District s long term facilities maintenance plans The Task Force developed a plan to address overcrowding in our elementary and middle schools increase school safety and improve educational support spaces at the middle and high schools In February 2019 the District sent a facilities needs survey to all district residents School Perceptions a professional survey company administered this survey Results from the survey were presented to the School Board on March 5 2019 Based on the survey feedback and data analysis on March 19th the School Board unanimously approved a special election for issuing general obligation school building bonds 14 What is a bond referendum School Districts have limited options to pay for needed capital building improvements Many Districts ask voters for permission through a referendum election to issue debt through a bond to make improvements A bond is a fixed dollar value meaning the lump sum of money will not increase or decrease over time The District will make payments on this bond over the next 20 years If successfully passed the bond will provide the District a lumpsum of money up front to be used for building improvements and construction Which building and construction improvements are listed on the ballot There are two questions on the ballot this fall The first question addresses capacity at the elementary and middle schools safety at all schools additional land purchases for future growth and auditorium upgrades at all high schools This investment totals 171 4 million Specifically question one proposes Building an elementary school on existing land in NW Rochester Reconstructing Bishop and Longfellow Elementary Schools Building a middle school in SW Rochester Purchasing land for additional growth Upgrading safety and security at all schools Upgrading all high school auditoriums The second question contingent on the first question passing addresses closing middle school pools to save money and reduce operating costs It also adresses updating the pool dive well at Mayo High School and building a new competitive swimming pool at Century High School The investment for question two totals 9 5 million Where can I find more information or submit a question Email communications rochester k12 mn us to submit a question or Rochesterschools org referendum
How will the proposed projects in question one support our students If question one passes the District would be able to move forward with building schools to adequately address our capacity needs It will take three years after the bond referendum is approved before construction is completed Schools would be available for our students in Fall 2022 The first question also supports improvement to school entrances to meet our current safety standards Main entrances would be redesigned to better monitor and control visitor access Once complete all visitors to Rochester Public Schools would be routed through a school s main office before gaining access to the rest of the school Additionally the schools door locking systems would be updated to allow for remote monitoring of all access points and the emergency alarm systems would be replaced to meet the Americans with Disabilities Act ADA code requirements Additionally the District has a purchase agreement in place contingent on a successful referendum for 119 acres in SW Rochester This would be the site of a new middle school but would also be enough acreage for future growth Land parcels of this size may not be available in the future and costs will likely increase NOV 5TH TAX IMPACT 2019 What is the tax impact to me The estimated tax impact on a 200 000 home is 89 annually With the addition of the second question the tax impact on a 200 000 home would increase by an additional 7 or combined total of 96 annually The bond is for a 20 year term A tax calculator is available on the district s website rochesterschools org referendum Lastly our students regularly use rented equipment for productions in the auditoriums An upgrade to lighting and sound systems in all high school auditoriums would provide better quality and energy efficiency How will the propsed projects in question two support our students All high schools would have competitive swimming pools available to our students and our community Competitive swimmers would be able to train and practice at their own school Closing the middle school pools would save annual operating costs and middle school swimming curriculum could still take place at the high school pools The District would repurpose the space at the middle schools for other student centered needs What happens if the referendum does not pass If the referendum does not pass the District will evaluate the priorities of our tax payers and attempt to best meet the needs of our students staff and community The District will be able to attempt another referendum again in 2020 In the meantime the District may need to increase class sizes as well as repurpose more common spaces like art and music rooms to general classrooms Courses normally taught in those common spaces would become moblie courses similar to art on a cart ISD 535 prepared and paid for this publication The publication is not circulated on behalf of any candidate or ballot question V1 03 19 15
PROPERTY TAXES School district property tax levies are limited by State law Minnesota Department of Education computes the levy limitation for each school district based on current legislation and formulas The school district then certifies the levy to the county auditor The county sends out tax statements to individual property owners collects the taxes and makes payments to the school district Property taxes are determined by the taxable market value of the property determined by the county assessor class rate percentages set in law for each category of property such as residential homestead residential non homestead apartments etc and state paid property tax aids and credits These state paid property tax aids and credits reduce the actual amount of tax paid by property owners The two types of property tax levies are Voter approved levies these include building bond and operating levy referendum votes Non voter approved levies these levy limitations are calculated by Minnesota Department of Education based on current legislation and formulas The School Board can approve levy amounts up to but not exceeding the limits established by the state Examples include the safe schools levy long term facilities maintenance levy lease purchase levy and community education levy For 2019 2020 the voter approved levies total 19 1 million The non voter approved levies total 36 9 million for a total levy of 56 0 million Compared to 2018 2019 this is an increase of 3 3 million of revenue for the District However on a residential home valued at 200 000 the homeowner may have seen a property tax decrease due to growth in the tax base which means more new businesses and new homes are paying property taxes The chart below shows school taxes payable for the District on an average home valued at 200 000 from calendar year 2010 to calendar year 2019 School Taxes Payable on 200 000 Home Value 1 000 950 900 850 807 800 749 750 721 660 700 650 734 614 626 646 636 619 2011 2012 2013 2014 600 550 500 16 2010 2015 2016 2017 2018 2019
2019 20 EXPENDITURE BUDGET The original budget adopted by the School Board each spring is the official authorization for expenditures for the upcoming school year which begins on July 1st each year The budget is initially put together by the Superintendent and the administration A study session is conducted with the School Board to understand the budget line items and staffing in detail The School Board is required by MN State Statute to adopt a budget by July 1st each year OPEB Trust 1 352 767 4 HRA Trust Fund 2 381 000 8 Debt Service 11 216 509 3 7 Internal Service 37 246 905 12 1 Community Services 13 409 769 4 4 Food Service 9 268 533 3 General Fund 232 443 396 75 6 17
2019 2020 EXPENDITURES General Fund 2019 2020 budgeted amount 232 443 396 75 6 The general fund is the main operating fund of the District This area pays for the instructional programs daily operations of schools and general functions of the District In addition building construction projects under 2 million per project are recorded in this fund Non Allocated Site Funds 2019 2020 budgeted amount 0 0 0 The non allocated site funds budget tracks site donations and fundraisers separately from the allocated general fund budget All donations and fundraisers are assumed they will be spent in the year they are received Unspent funds from one year will carry over to the following year Food Service Fund 2019 2020 budgeted amount 9 268 533 3 0 This fund is used to record financial activities of the District s food service program Student nutrition services include activities for the purpose of preparation and service of milk meals and snacks in connection with school and community service activities Community Service Fund 2019 2020 budgeted amount 13 409 769 4 4 This fund is comprised of five components each with its own fund balance The five components are community service community education early childhood family education school readiness and adult basic education Building Construction Fund 2019 2020 budgeted amount 0 0 0 The building construction fund tracks bonds or certificates of participation proceeds for major construction projects as well as long term facilities maintenance projects over 2 million per project 18 Debt Service Fund 2019 2020 budgeted amount 11 216 509 3 7 When the District sells bonds to finance voterapproved construction of new facilities or major renovation of existing facilities the District also receives authority to levy a direct general tax upon the property of the District for the repayment of principal and interest of the bonds as due Internal Service Funds 2019 2020 budgeted amount 37 246 905 12 1 Internal service funds are used to account for the financing of goods or services provided by one department to another within the school district The District maintains four internal service funds to report activities related to self insured workers compensation self insured dental plan selfinsured health plan and in house printing services Paper Tiger OPEB Trust Fund 2019 2020 budgeted amount 1 352 767 0 4 This irrevocable trust fund is being funded to cover future retiree Other Post Employment Benefits namely health insurance benefits for retirees HRA Trust Fund 2019 2020 budgeted amount 2 381 000 0 8 The District became the trustee of this Section 115 trust account on January 1 2019 The Trust holds employee health reimbursement account HRA money until employees request it from Optum a third party administrator The District then reimburses Optum on a weekly basis
2019 2020 GENERAL FUND The District receives revenue on a per pupil basis from state aids and credits property taxes federal aids and other sources State aids and property taxes make up 95 of total district revenues while federal aids and other sources account for 5 of revenues as shown in the graph below Local Revenues 4 433 803 1 9 2019 2020 General Fund Revenue by Source Property Taxes 43 872 328 18 9 Federal Aids 6 849 926 2 9 State Aid Credits 177 313 657 76 3 State Aids and Credits 177 313 657 76 3 These include per pupil basic general education aid special education regular and excess cost aid Basic Skills aid including compensatory education aid English Learners aid and Literacy Incentive aid operating capital state aid for equipment and facilities maintenance and aid for gifted and talented education The Minnesota Legislature determines the level of funding provided by the state Federal Aids 6 849 926 2 9 These include federal grants for Title programs such as Title I which focuses on improving the achievement of economically disadvantaged students and aids to support special education services for students with special needs Property Taxes 43 872 328 18 9 These are local taxes the District collects from property owners The Minnesota Legislature determines the maximum amount the District can levy each year The District also has authority to seek additional property taxes up to a maximum amount per pupil established by the Legislature to support special programs or basic operations through a voter approved levy referendum Local Revenues 4 433 803 1 9 These revenues include miscellaneous School Board approved fees for co curricular activities student parking and admission to athletic and fine arts performances It also includes interest income from the District s investments gifts to the District and permanent transfers from other funds 19
2019 2020 GENERAL FUND The graph below shows historically that over 80 of the District s general fund resources are used for student instruction and instructional and pupil support services 5 Year Overview Student Instruction Instructional Pupil Support Administration 2015 16 131 503 729 35 889 766 8 071 643 2016 17 140 137 788 37 091 130 8 213 411 2017 18 141 481 522 37 652 228 8 194 753 Fiscal Year 20 2018 19 149 642 271 35 757 167 8 518 997 2019 20 152 112 772 40 465 805 8 650 541
2019 2020 GENERAL FUND Student Instruction 152 112 772 65 4 2017 2018 Original 2018 2019 Original Special Education 44 474 381 49 409 390 51 566 406 Middle and High School Instruction 41 815 094 43 425 079 44 873 741 Elementary Instruction 40 680 082 40 934 757 39 771 642 English Learners 4 491 596 4 657 860 4 632 851 Co curricular and Extra Curricular Activities 3 171 227 3 577 021 3 690 093 Federal Title Programs 2 718 684 3 474 332 3 425 431 Career and Technical Programs 2 958 339 2 947 166 2 909 351 Gifted and Talented Programs 1 172 119 1 216 666 1 243 257 14 192 867 12 845 049 15 726 803 4 491 785 4 552 399 4 475 055 4 015 115 3 571 648 4 099 997 3 043 534 3 192 767 3 510 634 Guidance and Counseling Services 2 916 287 2 766 081 3 298 001 Instructional Technology 2 524 848 2 319 336 2 311 584 Health Services 1 769 034 1 891 022 2 034 581 Media Services 2 145 062 2 212 302 1 909 870 Social Work Services 1 218 544 1 262 781 1 906 415 Curriculum Development 1 335 152 1 143 782 1 192 865 Operations and Maintenance 10 197 785 10 417 650 10 709 320 Long Term Facilities Maintenance 6 900 000 4 999 880 5 046 790 Utilities 4 684 081 4 298 112 4 764 928 345 140 382 965 455 326 356 278 364 194 350 864 2 030 706 2 756 425 2 005 174 1 454 415 1 412 279 1 673 760 1 273 935 1 372 543 1 364 846 478 943 506 985 399 696 Registration Records 306 641 323 802 333 772 Research Assessments 257 815 320 789 320 720 75 580 123 548 6 749 069 7 033 852 7 180 560 Office of Elementary Secondary 771 789 787 971 780 443 Office of Superintendent 484 255 515 112 516 057 School Board 189 640 182 062 173 481 3 082 749 3 199 538 3 203 826 438 708 423 708 461 708 219 135 699 224 772 885 232 443 396 Student Transportation Instructional Pupil Support Instructional Admin Assistant Principals 40 465 805 Staff Development 17 4 Other Student Support Sites Buildings 21 327 228 9 1 Capital Facilities Equipment Repair District Business Services Elections Support Services Technology Support 6 246 516 Human Resources Payroll 2 6 Communication Marketing Mental Health Collaborative Administration 8 650 541 3 7 Insurance Debt 3 665 534 1 5 Site Principals General Fund Debt Property Other Insurance Total General Fund Budget 2019 2020 Original 21
2019 2020 GENERAL FUND The categories of General Fund expenditure are salaries benefits purchased services supplies and materials capital and other expenditures As shown in the graph below more than 80 of the general fund budget pays for people salaries and benefits and the majority of those people are teachers and instructional staff who work with students in the classroom Salaries Supplies and Materials 138 433 356 59 5 Includes salaries for District administrators principals teachers clerical employees paraprofessionals building chiefs custodians transportation and other staff 6 768 707 2 9 Includes general supplies such as copier paper instructional supplies for classrooms textbooks and workbooks standardized tests and media resources Benefits Capital Expenditures 52 940 072 22 7 Includes the District s contribution for employee retirement FICA Medicare TRA and PERA health dental and life insurance premiums and tax shelter annuities for eligible employees 1 911 855 0 8 Includes major building repairs and site improvements technology equipment such as computers for classrooms printers copiers and other classroom equipment Purchased Services Other 28 938 768 12 4 Includes utilities legal services contracted work and other services that must be purchased from outside sources Of the 28 9 million over half is spent between school bus services 12 9 million and utilities 3 9 million 3 450 638 1 4 Includes miscellaneous expenditures that are not categorized elsewhere such as membership dues for professional organizations taxes special assessments permanent transfer to other funds and bond refunding payments Capital Expenditures 1 911 855 Other 0 8 3 450 638 Supplies Materials 1 4 6 768 707 2 9 2019 2020 General Fund Expenditiures by Object Purchased Services 28 938 768 12 4 Benefits 52 940 072 22 7 22 Salaries 138 433 536 59 5
FREQUENTLY ASKED QUESTIONS What is the District s average spending per student for instruction and how is it calculated While there is no universally agreed upon definition of what should be included in instructional spending a reasonable approach is to divide the total general fund operating budget by enrollment in the District 232 443 396 2019 2020 general fund budget 18 416 Divided by 2019 2020 projected enrollment 12 621 Equals average spending per student How does this spending per student compare to the previous year s budget The overall general fund budget increases spending from 225 million to 232 million 3 4 Spending is projected to increase from 12 376 per student to 12 621 per student an increase of 2 0 on a per student basis which is the expected amount of State Aid increase for 2019 2020 The other portion of the increase 1 4 is because there is an anticipated increase in the number of students by 1 4 from the previous year 224 772 885 2018 2019 general fund budget 18 162 Divided by 2018 2019 actual enrollment 12 376 Equals average spending per student What are your elementary class size staffing ratios Staffing at the elementary school level is driven by class size targets approved by the School Board The School Board target is not a maximum cap per classroom teacher District administration has placed a priority in the 2019 2020 budget to keep class sizes at or below the target Some school building principals have also chosen to use Compensatory or Title I funding to reduce class sizes below target There are five elementary teaching positions included in the budget to be allocated at school buildings once enrollment significantly exceeds the target On average most class sections are approximately 10 below target as of May 14 2019 Note that MDE considers 6th grade as elementary even though the District places most 6th grade class sections at secondary buildings Grade School Board Class Size Target Students Enrolled as of 5 14 19 Teachers Budgeted as of 5 14 19 Average Class Size Kindergarten 20 1 122 64 18 1st 24 1 336 62 22 2nd 29 1 338 52 26 3rd 29 1 362 52 26 4th 31 1 313 49 27 5th 31 1 321 49 27 6th 32 1 418 44 32 23
FREQUENTLY ASKED QUESTIONS How many staff do you have The District budgets on full time equivalent FTE basis because there are many situations where a full time person is not required Depending upon the classification of employee FTEs are calculated differently usually by group For example a 1 0 FTE Teacher is considered full time when contracted for 192 days per year at 7 hours 15 minutes per day A 1 0 FTE Custodian is considered full time when contracted for 260 days per year at 8 hours per day Within any given month including regular contracted staff in the chart below plus timesheet hourly staff substitute teachers and seasonal coaches the District pays over 3 200 unique people In the detailed fund and department budget information that follows this page the District lists the number of full time equivalents paid within each major fund and program Sometimes positions are split between multiple programs so portions of one position can be found spread across multiple sheets The chart below sums up all these various FTE tables by major contract group Group 2017 2018 Original 2018 2019 Original 2019 2020 Original School Board 7 00 7 00 7 00 Superintendent 1 00 1 00 1 00 Cabinet 8 00 8 00 8 00 Principals 62 00 62 00 61 00 Administrators 5 00 5 50 9 00 1 422 48 1 426 72 1 467 13 Paraprofessionals 533 00 550 53 561 13 Community Education 10 92 12 84 13 18 Student Nutrition Services 75 88 77 81 79 59 Non Schedule 53 83 57 86 57 46 Off Schedule 130 44 130 36 136 64 Clerical 107 09 106 88 107 16 Maintenance 126 00 126 00 126 00 2 542 64 2 572 50 2 634 28 Teachers Total FTE s Additional data on FTEs by job title is included as an appendix to this document on page 34 24
FREQUENTLY ASKED QUESTIONS How is funding keeping up with inflation The General Education Aid formula has not been keeping up with inflation since the 2001 Legislature decided to take over the majority of funding for Minnesota s public schools in calendar year 2002 effective for the 2002 2003 school year The General Education Aid formula as shown below is about 618 below what it would be if it had been adjusted to match inflation each school year For Rochester Public Schools that means General Education Aid is about 11 0 million less than what it would be if had it been adjusted for inflation each year This gap has caused many budget cuts over the years To keep spending in line with the money available the School Board and Superintendent work together to enact budget adjustments which may result in either enhancements or reductions from the prior year 25
FREQUENTLY ASKED QUESTIONS How much does the District spend on athletics The District is almost the lowest in spending per pupil on activities and athletics when compared to its Line Item Spending Comparison Note Operating Expense is from funds 01 02 and 04 peer group Source UFARS Tape Reports as Submitted to MDE District Object or Functio District Mounds View Public School District Year 2018 Independent School District 728 2018 Minnetonka Public School District 2018 Lakeville Public School District 2018 Wayzata Public School District 2018 2018 419 354 318 306 275 North St Paul Maplewood Oakdale Public S 2018 Bloomington Public School District 267 2018 Robbinsdale Public School District 2018 St Cloud Public School District 2018 South Washington County School Dist 2018 Rochester Public School District 2018 Osseo Public School District 2018 254 246 240 231 201 188 0 50 100 150 275 200 250 Actual per Student 300 350 400 District Line Item Spending Comparison When compared to other local public school districts Rochester spends the least per student Note Operating Expense is from funds 01 02 and 04 Source UFARS Tape Reports as Submitted to MDE Object or Funct District Dover Eyota Public School District Year 2018 2018 427 Pine Island Public School Dist 2018 402 Byron Public School District 2018 399 Stewartville Public School District 2018 Rochester Public School District 2018 316 201 0 50 100 150 349 200 250 Actual per Student 300 350 400 How much does the District spend on administration Line Item Spending Comparison The District spends exactly average for administration compared to its peers The average for its Note Operating Expense is from funds 01 02 and 04 Source UFARS Tape Reports as Submitted to MDE peer group is 3 47 of the operating budget which is exactly what Rochester spends as well District District Lakeville Public School District Year 2018 Mounds View Public School District 2018 3 81 North St Paul Maplewood Oakdale Public S 2018 3 79 Osseo Public School District 2018 Rochester Public School District 2018 Bloomington Public School District 2018 South Washington County School Dist 2018 St Cloud Public School District 2018 Robbinsdale Public School District 2018 Independent School District 728 2018 Minnetonka Public School District 2018 Wayzata Public School District 2018 2018 5 09 3 62 3 47 3 40 3 36 3 30 3 20 3 07 2 97 2 57 0 00 0 50 Graphs from Forecast 5 26 Object or Funct 1 00 1 50 3 47 2 00 2 50 3 00 3 50 Percent of Operating Expense 4 00 4 50 5 00 0
FREQUENTLY ASKED QUESTIONS Both Position Control Analysis How does your teacher staffing ratios compare to other Districts District s Bloomington Public School District Independent School District 728 Lakeville Public School District Compared to our peers Rochester has the third best staffing ratio at 1 teacher per 14 6 students In and 9 more this visual it is better to be at the bottom of the list The three districts at the top of the list have more Position s Teacher School Level All Schools students per teacher than average and the five districts at the bottom of the list have less students Source Licensed Staff Files from MDE per teacher than average School or District Level Independent School District 728 Year 2018 Lakeville Public School District 2018 District Bloomington Publi Independent Scho Lakeville Public Sc North St Paul Maplewood Oakdal 2018 Robbinsdale Public School District Wayzata Public School District Minnetonka Public 2018 Mounds View Pub 2018 North St Paul Map Mounds View Public School District 2018 Osseo Public Scho South Washington County School 2018 Minnetonka Public School District 2018 Osseo Public School District 2018 Rochester Public School District 2018 Bloomington Public School District 2018 St Cloud Public School District Robbinsdale Publi Rochester Public S South Washington St Cloud Public S 2018 Wayzata Public Sc Average is 15 6 0 0 5 0 10 0 15 0 Students Per FTE Level Specific 20 0 0 Both Position Control Analysis Why don t you have more school counselors and social workers District s Bloomington Public School District Independent School District 728 Lakeville Public School District The 2019 2020 budget prioritizes adding school counselors and social workers A total of 14 new and 9 more counseling and social work positions are being created to improve upon the current staffing ratio The Position s Counselor Social Worker chart below shows that Rochester isSchool Level All Schools already a leader being near the bottom on this list is a good Source Licensed Staff Files from MDE thing and will continue to prioritize this type of staffing School or District Level Lakeville Public School District District Bloomington Publi Year 2018 Independent Scho Mounds View Public School District 2018 Minnetonka Public School District 2018 Osseo Public School District 2018 Lakeville Public Sc Minnetonka Public Mounds View Pub South Washington County School 2018 Robbinsdale Public School District 2018 St Cloud Public School District 2018 Wayzata Public School District 2018 Rochester Public School District 2018 Independent School District 728 North St Paul Map Osseo Public Scho Robbinsdale Publi Rochester Public S South Washington 2018 St Cloud Public S North St Paul Maplewood Oakdal 2018 Bloomington Public School District 2018 Wayzata Public Sc Average is 813 8 0 0 500 0 1 000 0 1 500 0 2 000 0 Students Per FTE Level Specific 2 500 0 0 Graphs from Forecast 5 27
FREQUENTLY ASKED QUESTIONS What are your debts The District uses long term debt in certain situations primarily for construction or major renovations of facilities The District s credit rating is very high Aa2 rating from Moody s Investors Service and AA rating from Standard Poor s because the District has strategically managed its finances on an annual basis The chart below lists out the total debts by issuance Because significant debts are being paid off in the next three school years opportunity exists for construction of new facilities with less impact to taxpayers In the 2019 2020 school year Century High School and Riverside Central Elementary School will be paid in full In the 2020 2021 school year major renovations to Hawthorne Education Center and Mayo High School twenty years ago will also be paid in full Debt Issue Original Principal Balance Principal Balance as of 6 30 19 Final Payment Year Longfellow Mayo and Hawthorne Renovations 6 255 000 720 000 2019 2020 2015C Refunding of 2005A Refunding Bonds Century and Riverside Construction 3 625 000 980 000 2019 2020 2016D Refunding of 2007A Refunding Bonds Hawthorne and Mayo Renovations 6 950 000 3 675 000 2020 2021 2018B Certificates of Participation Student Use Instructional Technology Purchases 4 455 000 4 455 000 2021 2022 2013A General Obligation Alternative Folwell Gage Jefferson and Kellogg Facilities Bonds Renovations 14 870 000 14 270 000 2027 2028 2015B Refunding of 2008A Building Bonds Gibbs Construction 9 755 000 8 970 000 2027 2028 2012A Refunding of 2004 Bonds Kellogg and John Marshall Renovations 15 340 000 11 335 000 2028 2029 2012B Certificates of Participation John Marshall John Adams and Century Renovations Alternative Learning Center Purchase and Renovations 16 455 000 10 995 000 2028 2029 2017A Certificates of Participation Hoover Addition 7 945 000 7 610 000 2032 2033 2017B General Obligation Facilities Maintenance Bonds Hoover Renovations 4 110 000 3 980 000 2032 2033 2014A Certificates of Participation Folwell Franklin Gibbs Lincoln Pinewood and Washington Additions Alternative Learning Center Renovations 6 560 000 5 235 000 2033 2034 2018A General Obligation Facilities Maintenance Bonds Long Term Facilities Maintenance Projects at Various Sites 24 130 000 24 130 000 2035 2036 2015A General Obligation Alternative Pinewood Renovations Facilities Bonds 4 180 000 3 640 000 2035 2036 2016A General Obligation Alternative Churchill and Elton Hills Renovations Facilities Bonds 11 295 000 10 380 000 2035 2036 2016C General Obligation Alternative Mighty Oaks Lincoln and Mayo Renovations Facilities Bonds 13 605 000 12 900 000 2036 2037 TOTAL 149 530 000 123 275 000 2009B Description of Debt Refunding of 2001 Certificates Project Completed with Debt Principal and interest payments for this debt issuance are paid out of the General Fund Other debt issuance payments are paid from the Debt Service Fund 28
FREQUENTLY ASKED QUESTIONS How much does the debt cost each year The chart below indicates the amount of payments required each year The vast majority of the debt payments are funded by an annual property tax levy School Year General Fund Payments Debt Service Fund Payments Total Annual Payments 2019 2020 4 862 564 9 537 772 14 400 336 2020 2021 4 093 226 8 928 124 13 021 350 2021 2022 4 089 826 8 671 741 12 761 567 2022 2023 2 461 176 9 096 339 11 557 515 2023 2024 2 438 576 9 215 666 11 654 242 2024 2025 2 436 326 9 342 365 11 778 691 2025 2026 2 445 026 9 118 850 11 563 876 2026 2027 2 458 226 9 294 612 11 752 838 2027 2028 2 452 314 9 115 250 11 568 564 2028 2029 1 821 358 5 468 762 7 290 120 2029 2030 1 119 245 4 589 844 5 709 089 2030 2031 1 127 740 4 727 894 5 855 634 2031 2032 1 129 873 4 916 563 6 046 436 2032 2033 1 120 858 5 024 000 6 144 858 2033 2034 456 060 5 772 300 6 228 360 2034 2035 0 4 988 988 4 988 988 2035 2036 0 2 015 713 2 015 713 2036 2037 0 955 063 955 063 Isn t this a lot of debt District Line Item Spending Comparison The comparison below shows that Rochester s debt payments are well below average compared to Note Operating Expense is from funds 01 02 and 04 its peers when measured on a per student basis Source UFARS Tape Reports as Submitted to MDE Object or District Independent School District 728 Year 2018 South Washington County School Dist 2018 Robbinsdale Public School District 2018 Lakeville Public School District 2018 St Cloud Public School District 2018 2018 1 867 1 753 1 676 1 510 1 476 North St Paul Maplewood Oakdale Public S 2018 Mounds View Public School District 1 288 2018 Bloomington Public School District 2018 Minnetonka Public School District 2018 Osseo Public School District 2018 Wayzata Public School District 2018 Rochester Public School District 2018 1 219 1 136 1 116 926 744 741 0 Graph from Forecast 5 200 400 600 800 1 000 1 200 Actual per Student 1 287 1 400 1 600 1 800 29
FREQUENTLY ASKED QUESTIONS How does the District compare to other districts for amounts of money raised locally through property taxes The District administration is thankful for the voters approving a local operating referendum on November 3 2015 to provide more local funding for the District As of the latest data available for the 2018 2019 school year Rochester lags behind its peers in local operating revenue on a per student basis 1 416 versus an average of 1 835 In absence of sufficient State Aid increases the District could seek more from local property taxpayers to become funded more average in this area of revenue 30
FREQUENTLY ASKED QUESTIONS What is your open enrollment picture In the 2017 2018 school year there were 1 931 resident students of the District who chose to transfer out to another public school district or charter school In the same school year 397 students decided to leave their home district and open enroll into Rochester Public Schools The net loss of students for 2017 2018 was 1 534 students In the 2016 2017 school year the net loss of students was 1 511 Non Residents Attending Residents Enrolling Elsewhere 2500 1 931 2000 1 863 1 760 1 522 1500 1 362 1 553 1 558 1 612 1 607 1 418 1000 500 0 236 233 240 252 2008 2009 2009 2010 2010 2011 2011 2012 279 284 290 2012 2013 2013 2014 2014 2015 319 2015 2016 352 2016 2017 397 2017 2018 31
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APPENDICES The following additional information has been included as appendices 1 Full Time Equivalent Reconciliations by Employee Contract Group a School Board Superintendent Cabinet Principals and Administrators b Teachers c Paraprofessionals d Clerical Community Education Maintenance Non Schedule Off Schedule and Student Nutrition Services 2 Full Time Equivalents by Building by Employee Contract Group 3 Budget Summary by Fund By Major Revenue Source and Major Expenditure Object 4 Budget Summary by Major Program Area 5 Budget Summary by Revenue Source and Expenditure Object 6 Summary by Fund for 2018 2019 and 2019 2020 7 Five Year General Fund Financial Forecast 33
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APPENDIX 1 The purpose of Appendix 1 is to show the number of full time equivalent positions included in the budget 2019 2020 compared to the previous budget 2018 2019 Like positions have been grouped together in the following sections based on employment contract School Board Superintendent Cabinet Principals and Administrators Teachers Paraprofessionals Clerical Community Education Maintenance Non Schedule Off Schedule and Student Nutrition Services 35
Administrative Leadership Full Time Equivalents School Board Superintendent Cabinet Principals and Administrators Category Job Titles BOARD School Board Member SUPER Superintendent CAB CAB CAB CAB CAB CAB CAB CAB CAB Executive Director of Community Education Executive Director of Curriculum Instruction Executive Director of Elementary Secondary Education Executive Director of Finance Executive Director of Human Resources Executive Director of Marketing Commmunications Technology Executive Director of Operations Executive Director of Student Services PRINC PRINC PRINC PRINC PRINC PRINC PRINC PRINC PRINC PRINC PRINC Elementary Assistant Principal Elementary Associate Principal Elementary Principal Middle School Assistant Principal Middle School Associate Principal Middle School Principal Principal on Special Assignment Senior High Assistant Principal Senior High Associate Principal Senior High Principal ADMIN ADMIN ADMIN ADMIN ADMIN ADMIN ADMIN ADMIN ADMIN Assistant Director of Special Education Assistant Director of Student Services Coordinator of Early Childhood Special Education Coordinator of Elementary Curriculum Coordinator of Family Engagement Partnerships Director of Elementary Secondary Director of Special Education Director of Student Services ALL 36 2017 2018 Original 7 00 2018 2019 Original 7 00 1 00 1 00 1 00 0 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 8 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 8 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 8 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 6 00 8 00 15 00 3 00 4 00 4 00 7 00 7 00 3 00 5 00 62 00 7 00 7 00 15 00 3 00 4 00 4 00 7 00 7 00 3 00 5 00 62 00 7 00 7 00 15 00 4 00 4 00 4 00 5 00 7 00 3 00 5 00 61 00 0 00 0 00 0 00 1 00 0 00 0 00 2 00 0 00 0 00 0 00 1 00 0 00 3 00 0 00 1 00 0 00 0 00 0 00 1 00 5 00 3 00 0 50 1 00 0 00 0 00 0 00 1 00 0 00 5 50 3 00 1 00 1 00 0 00 1 00 2 00 1 00 0 00 9 00 0 00 0 50 0 00 0 00 1 00 2 00 0 00 0 00 3 50 83 50 86 00 2 50 83 00 2019 2020 Original Change 7 00 0 00
Teacher Full Time Equivalents 2017 2018 Original 16 04 2018 2019 Original 16 37 2019 2020 Original Change 16 37 0 00 64 00 2 00 2 00 66 00 2 00 1 00 3 00 50 00 2 00 3 00 4 00 47 00 2 00 50 00 0 00 5 00 47 00 0 00 1 00 2 00 18 45 0 00 0 00 20 70 392 15 62 00 2 00 2 00 65 00 2 00 0 00 0 00 52 00 2 00 1 00 4 00 49 00 2 00 48 00 1 00 1 00 50 00 0 00 0 00 2 00 18 15 1 00 1 00 18 60 383 75 64 00 2 00 2 00 67 00 2 00 0 00 0 00 52 00 2 00 1 00 4 00 52 00 2 00 49 00 1 00 1 00 49 00 1 00 0 00 2 00 14 45 1 00 1 00 17 10 386 55 Category Adult Job Titles Adult Literacy ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd Kindergarten Kindergarten Spanish Immersion Montessori Kindergarten Grade 1 Grade 1 Spanish Immersion Grade 1 2 Grade 1 5 Grade 2 Grade 2 Spanish Immersion Grade 2 3 Montessori Level 1 Grade 3 Grade 3 Spanish Immersion Grade 4 Grade 4 Spanish Immersion Grade 4 5 Grade 5 Grade 5 Spanish Immersion Grade K 8 Montessori Level 2 Elementary Education Intermediate SIS Primary SIS Reading Elementary PreK ECFE Teacher 22 92 30 51 30 51 0 00 SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd Agriculture Education Alternative to Suspension American Sign Language ASL AVID Teacher Business Education Communication Arts Driver s Education English Family and Consumer Science French German Grade 6 Grade 6 8 Health Incubatoredu Industrial Technology Information Technology Latin Lead Teacher Math 1 30 1 00 2 20 0 00 7 10 4 10 1 00 56 40 7 20 3 40 2 00 48 00 3 00 8 30 0 00 4 00 1 00 3 40 4 00 60 00 1 40 1 00 1 20 0 80 7 10 5 30 1 00 57 40 6 20 3 40 2 40 45 20 0 00 8 40 0 00 4 00 1 20 3 20 4 00 58 90 1 70 0 00 0 00 1 00 7 30 4 10 1 00 56 80 6 10 3 60 2 60 44 00 0 00 8 20 0 40 3 20 1 20 2 80 4 00 58 40 0 30 1 00 1 20 0 20 0 20 1 20 0 00 0 60 0 10 0 20 0 20 1 20 0 00 0 20 0 40 0 80 0 00 0 40 0 00 0 50 2 00 0 00 0 00 2 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 3 00 0 00 1 00 0 00 0 00 1 00 1 00 0 00 0 00 3 70 0 00 0 00 1 50 2 80 37
Teacher Full Time Equivalents 38 2017 2018 Original 3 00 0 00 6 55 2 00 55 10 53 00 13 70 9 46 1 10 0 40 3 70 365 41 2018 2019 Original 3 00 0 00 7 95 2 00 56 40 54 20 14 50 0 00 1 10 0 40 3 40 355 05 2019 2020 Original Change 3 00 0 00 2 00 2 00 8 05 0 10 2 00 0 00 56 60 0 20 55 90 1 70 14 50 0 00 0 00 0 00 1 10 0 00 0 20 0 20 3 40 0 00 353 15 1 90 Category SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd Job Titles Medical Careers Middle School Right Fit Project Lead the Way Recovery School Teacher Science Social Studies Spanish Success Lab Trade Industrial Education TV Production WECEP Disadvantaged SpecArea SpecArea SpecArea SpecArea SpecArea SpecArea SpecArea Art Gifted and Talented Library Media Specialist Music Physical Education Quarry Hill Teacher 26 60 11 12 13 99 33 60 35 50 1 17 121 98 26 50 11 24 13 95 34 70 33 90 1 17 121 46 26 54 11 44 11 39 35 50 34 43 1 17 120 47 0 04 0 20 2 56 0 80 0 53 0 00 0 99 SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED Adapt Phy Ed ASD Assistive Technology Consultant Audiologist Autism Behavior Instructional Coach Behavior Specialist DCD MM DCD MM LD DCD SP DCD SP ASD Deaf Hard of Hearing EBD EBD LD EC SE EC SE Float Elementary Special Ed Float Teacher LD Lead Teacher Occupational Therapist Physical Therapist Physically Impaired School Psychologist Secondary Special Ed Float Teacher Special Ed Academic Coach Special Ed Instructional Coach Speech Language Pathologist Visually Impaired WECEP Handicapped 6 00 12 00 0 50 2 00 5 00 0 00 15 50 1 00 22 00 1 00 8 30 72 00 8 00 40 40 1 00 1 00 41 00 1 00 7 25 3 05 0 50 15 60 1 00 1 00 16 70 40 80 1 00 6 00 330 60 6 00 14 00 0 50 2 00 5 10 2 00 13 50 1 00 25 10 0 00 7 30 77 70 8 00 40 40 0 00 0 00 43 00 1 00 7 30 3 05 0 50 15 90 0 00 1 00 16 70 41 80 1 00 7 00 340 85 6 03 16 00 0 50 2 00 6 00 2 00 13 50 1 00 30 00 0 00 7 30 74 00 7 00 41 40 0 00 0 00 49 00 1 00 7 30 3 03 0 50 16 50 0 00 2 00 18 40 43 70 1 00 7 00 356 16 0 03 2 00 0 00 0 00 0 90 0 00 0 00 0 00 4 90 0 00 0 00 3 70 1 00 1 00 0 00 0 00 6 00 0 00 0 00 0 02 0 00 0 60 0 00 1 00 1 70 1 90 0 00 0 00 15 31
Teacher Full Time Equivalents Category Job Titles Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support 504 Specialist AMERICORP Reading Coach AVID Coordinator Behavior Specialist Care Team Facilitator Community Schools Instructional Coach Community Schools Site Facilitator Elementary Reading Coach English Learner Family Community Liaison Instructional Coach Literacy Coach LSN LSN Non Public REA President School Counselor Elementary School Counselor Non Public Schools School Counselor Secondary Science Fair Social Emotional Learning Lead Social Worker Spanish Immersion Coach Success Coach T O S A Clinical Coach T O S A District Math Specialist T O S A GIP Program Coordinator T O S A Implementation Associate T O S A Sec Curriculum Stem Technology Integrationist ALL 2017 2018 Original 1 00 0 00 0 00 2 30 1 00 2 00 3 00 0 00 47 55 1 00 26 00 1 00 13 30 0 80 1 00 5 00 2 13 24 60 0 00 0 00 29 65 1 00 0 00 4 00 0 00 0 55 5 00 0 00 1 50 173 38 1 422 48 2018 2019 Original 2019 2020 Original 1 00 0 00 0 20 2 80 0 00 1 00 3 00 0 00 47 30 0 00 21 10 1 00 13 10 1 00 1 00 6 00 2 13 23 60 0 20 0 00 33 55 1 00 10 45 3 00 1 00 0 00 4 00 0 00 1 30 178 73 2 00 0 30 0 20 4 50 0 00 1 00 3 00 2 00 46 80 0 00 23 80 1 00 13 10 1 00 1 00 15 00 2 13 23 00 0 20 0 75 38 55 1 00 11 30 4 00 1 00 0 00 5 00 1 00 1 30 203 93 1 426 72 1 467 14 Change 1 00 0 30 0 00 1 70 0 00 0 00 0 00 2 00 0 50 0 00 2 70 0 00 0 00 0 00 0 00 9 00 0 00 0 60 0 00 0 75 5 00 0 00 0 85 1 00 0 00 0 00 1 00 1 00 0 00 25 20 40 42 5 0 FTE extra Grade 1 built in the budget but not allocated to a building as of 5 16 19 5 0 FTE extra EBD built in the budget but not allocated to a building as of 5 16 19 39
Paraprofessional Full Time Equivalents 40 Category ElemEd ElemEd ElemEd ElemEd Job Titles Behavioral Support Para Elem Para Elem Para Library Media SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd Alternative to Suspension Middle School Right Fit Sec Para Sec Para ALC Sec Para ALC Day Care Sec Para ALC Day Care Year Round Sec Para Computer Lab Sec Para Conflict Mediation Hall Monitor Sec Para Hall Monitor Sec Para Instruction Sec Para Library Sec Para Locker Room Sec Para Parking Lot Monitor Sec Para Quarry Hill Sec Para Security Sec Para Shopper Sec Para Study Sec Para Study Hall Sec Para TV Sec Para Vo Tech Sec Para Writing Lab SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED District Bus Driver Paraprofessional SSS Para ASD SSS Para Behavior Aid SSS Para Bilingual Specialist SSS Para Care Treatment SSS Para DCD MM SSS Para DCD SP SSS Para DHH Blind Intervener SSS Para DHH Notetaker SSS Para DHH Support SSS Para Due Process SSS Para EBD SSS Para EBD ASD SSS Para EBD LD SSS Para EC SE SSS Para EC SE Support SSS Para LD SSS Para Multi Disability 2017 2018 Original 6 47 81 41 10 44 98 32 2018 2019 Original 5 06 80 22 10 78 96 06 2019 20 Original Change 5 06 0 00 74 97 5 25 10 06 0 72 90 09 5 97 1 00 0 00 13 19 2 00 1 75 1 00 2 00 0 94 3 22 2 63 5 44 0 88 2 84 0 75 9 41 0 25 2 81 0 88 1 00 1 75 0 88 54 59 1 00 0 00 18 06 2 50 1 75 1 00 0 94 0 00 2 34 0 88 5 75 0 00 1 94 0 75 11 69 0 25 1 00 0 00 1 00 0 88 0 00 51 72 0 00 2 00 16 56 3 25 1 75 1 00 0 94 0 00 1 66 0 88 6 50 0 00 1 00 0 75 15 06 0 25 0 88 0 00 1 00 0 88 0 00 54 34 1 00 2 00 1 50 0 75 0 00 0 00 0 00 0 00 0 69 0 00 0 75 0 00 0 94 0 00 3 38 0 00 0 13 0 00 0 00 0 00 0 00 2 63 0 88 25 22 3 25 0 75 0 00 41 03 56 88 0 88 8 50 0 78 3 63 97 56 0 78 3 19 34 78 0 75 7 38 5 06 0 88 26 81 3 28 0 75 0 88 44 50 60 03 0 88 9 31 1 56 3 63 110 69 0 00 2 41 35 15 1 56 7 38 10 63 0 88 31 72 4 09 0 75 0 00 43 72 67 31 0 88 9 31 1 56 2 94 109 72 0 00 3 22 34 56 1 56 8 16 11 47 0 00 4 91 0 81 0 00 0 88 0 78 7 28 0 00 0 00 0 00 0 69 0 97 0 00 0 81 0 59 0 00 0 78 0 84
Paraprofessional Full Time Equivalents Category SPED SPED SPED SPED SPED SPED SPED SPED Job Titles SSS Para OHD SSS Para PI SSS Para TBI SSS Para VIS Transportation Para Transportation Special Ed Office Van Driver Support Support Support Support Support Support Support Support 504 Para Bilingual Specialist Bilingual Specialist 12 Month Certified Nursing Assistant English Learner Para Paraprofessional Trainer SSS Para Support ALL 2017 2018 Original 4 00 5 59 0 78 3 28 32 81 1 00 14 94 353 68 2018 2019 Original 3 97 5 69 0 00 1 59 30 81 1 00 15 06 378 43 0 53 11 13 1 88 1 75 11 13 0 00 0 00 26 41 0 00 12 38 0 00 0 81 10 13 1 00 0 00 24 31 1 84 13 63 0 00 1 72 9 38 0 00 0 88 27 44 1 84 1 25 0 00 0 91 0 75 1 00 0 88 3 12 550 53 561 12 10 60 533 00 2019 20 Original Change 3 97 0 00 4 97 0 72 0 00 0 00 1 59 0 00 30 81 0 00 1 00 0 00 15 06 0 00 389 25 10 82 41
Other Full Time Equivalents Clerical Community Education Maintenance Non Schedule Off Schedule and Student Nutrition Services Category CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER 42 Job Titles Accounting Technician Accounts Payable Lead Adult Enrichment Secretary American Indian Secretary Assistant Principal s Secretary Attendance Secretary Benefit Membership Specialist Budget Secretary Buyer Community Education Receptionist Community Education Secretary Copy Specialist Curriculum Instruction Secretary ECFE Secretary ECFS Secretary Employee Support Specialist Facilities Grounds Secretary Fixed Assets Technician Graduate Induction Program Secretary Graphic Designer Guidance Office Secretary Guidance Registrar Secretary Human Resources Receptionist Secretary Instructional Technology Secretary Insurance Claims Examiner Lead Copy Specialist Library Secretary Media Secretary Montessori Secretary Office Manager for Activities Athletics Office Manager for Elementary School Office Manager for Facilities Services Office Manager for Secondary School Office Manager for SNS Office Manager for Student Services Payroll Lead Payroll Technician Preschool Screening Secretary Receptionist Secretary Registration Records Secretary Secondary Office Secretary SNS Secretary Staff Development Secretary Technology Secretary Title Secretary Total Rewards Specialist Transportation Router 2017 2018 Original 1 00 1 00 1 00 0 00 9 00 5 00 1 00 2 81 1 00 1 00 5 40 1 50 1 00 0 63 0 63 1 00 1 00 1 00 0 41 0 69 3 00 1 00 1 38 1 00 4 00 1 00 0 88 1 00 1 00 3 00 16 00 1 00 9 00 1 00 2 00 1 00 2 00 0 60 13 56 2 00 0 94 0 63 0 88 0 69 0 50 1 00 1 00 107 09 2018 2019 Original 1 00 1 00 1 00 0 00 9 00 5 00 1 00 2 81 1 00 1 00 5 40 2 00 1 00 0 75 0 63 1 00 1 00 1 00 0 41 0 69 3 00 0 00 1 00 1 00 4 00 1 00 0 88 1 00 0 00 3 00 16 00 1 00 9 00 1 00 1 00 1 00 2 00 0 60 15 98 2 00 0 94 0 75 0 88 0 69 0 50 1 00 1 00 106 88 2019 20 Original Change 1 00 0 00 1 00 0 00 1 00 0 00 0 25 0 25 8 00 1 00 5 00 0 00 1 00 0 00 2 81 0 00 1 00 0 00 1 00 0 00 5 40 0 00 2 00 0 00 1 00 0 00 0 75 0 00 0 63 0 00 1 00 0 00 1 00 0 00 1 00 0 00 0 41 0 00 0 69 0 00 3 00 0 00 0 00 0 00 1 00 0 00 1 00 0 00 3 00 1 00 1 00 0 00 0 00 0 88 1 00 0 00 0 00 0 00 3 00 0 00 16 00 0 00 1 00 0 00 9 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 2 00 0 00 0 60 0 00 17 63 1 65 2 00 0 00 2 19 1 25 0 75 0 00 0 88 0 00 0 69 0 00 0 50 0 00 1 00 0 00 1 00 0 00 107 16 0 28
Other Full Time Equivalents Clerical Community Education Maintenance Non Schedule Off Schedule and Student Nutrition Services Category Job Titles CE ECFE Teaching Assistant MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT Assistant Custodian Engineer II Carpenter Lead Carpenter Locksmith Custodian Engineer II Custodian Engineer IV Custodian I Custodian II Custodian Lead Grounds Equipment Operator Grounds Equipment Operator Lead Locksmith Carpenter Operating Engineer Truck Driver Truck Driver Lead Utility Support Technician NON NON NON NON NON NON DHH Sign Language Interpreter LPN LPN Non Public Mental Health Practitioner Minority Liaison OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF Accountant Activities Director Adult Literacy Program Manager of Operations Adult Literacy Intake and Assessment Specialist Adult Literacy Program American Indian Liaison Assistant Coordinator of Maintenance Services Assistant Coordinator of SNS Assistant Director of Technology Assistant Manager of Transportation Assistant to the Superintendent Assistant Transportation Coordinator Budget Monitor Chemical Health Specialist Clinic Coordinator Collaborative Coordinator Communications Specialist Digital Media Communications Specialist Graphic Design Community Education Program Coordinator Community Education Senior Program Specialist Community Education Data Specialist Community Education Operations Manager Construction Project Assistant 2017 2018 Original 10 92 2018 2019 Original 12 84 2019 20 Original Change 13 18 0 34 22 00 1 00 1 00 15 00 7 00 40 00 13 00 6 00 6 00 1 00 1 00 6 00 4 00 1 00 2 00 126 00 16 00 1 00 1 00 15 00 8 00 39 00 20 00 6 00 6 00 1 00 1 00 6 00 3 00 1 00 2 00 126 00 11 00 1 00 1 00 15 00 8 00 39 00 25 00 6 00 6 00 1 00 0 00 6 00 3 00 1 00 3 00 126 00 5 00 0 00 0 00 0 00 0 00 0 00 5 00 0 00 0 00 0 00 1 00 0 00 0 00 0 00 1 00 0 00 0 81 24 66 1 61 24 00 2 75 53 83 0 81 24 97 1 61 28 00 2 47 57 86 0 81 25 03 1 61 29 00 1 00 57 46 0 00 0 06 0 00 1 00 1 47 0 41 4 00 3 00 1 00 0 00 2 88 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 2 00 0 00 0 75 1 00 1 00 0 00 0 00 0 63 1 00 1 00 4 00 3 00 1 00 1 81 2 69 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 2 50 0 00 1 00 1 00 1 00 0 00 0 00 0 63 1 30 1 00 4 00 3 00 1 00 1 81 2 75 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 2 50 1 00 1 00 1 00 0 00 1 00 1 00 0 63 1 30 1 00 0 00 0 00 0 00 0 00 0 06 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 1 00 0 00 0 00 1 00 1 00 1 00 0 00 0 00 0 00 43
Other Full Time Equivalents Clerical Community Education Maintenance Non Schedule Off Schedule and Student Nutrition Services Category OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF 44 Job Titles Coordinator of Adult Enrichment Coordinator of Adults with Disabilities Coordinator of Bilingual Services Coordinator of Construction Services Coordinator of Early Childhood Special Ed Coordinator of ECFE Coordinator of ECFE Screening Coordinator of Facilities Scheduling Coordinator of Facility Services Coordinator of Family Engagement Community Partnerships Coordinator of Health Safety Coordinator of Human Resources Coordinator of Maintenance Services Coordinator of Mental Health Services Coordinator of School Readiness Coordinator of Student Nutrition Service Coordinator of Title Programs Coordinator of Total Rewards Coordinator of Transition Fostering Connections Coordinator of Truancy Early Intervention Coordinator of Truancy Family Support Coordinator of Youth Enrichment Coordinator of Youth Sports Customer Care Specialist Database Software Support Supervisor Dietitian Electronic Repair Technician Equity Specialist Facility Manager High School Facility Manager Middle School Family Community Liaison Health Absence Support Specialist Human Resources Data Specialist Human Resources Staffing Team Leader LEAP Coordinator Manager of Accounting Manager of Budgeting Manager of Early Childhood Family Services Manager of Purchasing Manager of Registration Records Manager of Transportation Manager of Youth Services Marketing Communication Analyst Network Analyst Network Support Services Supervisor Office Manager for Business Services Office Manager for Communications Technology Office Manager for Curriculum Instruction Office Manager for Elementary Secondary 2017 2018 Original 0 88 0 75 1 00 1 00 1 00 1 00 0 69 1 00 1 00 0 00 1 00 1 00 1 00 0 50 0 00 1 00 0 50 1 00 1 00 1 00 0 00 0 75 1 00 2 00 1 00 1 00 1 00 4 00 3 00 3 00 1 13 1 00 1 00 1 00 0 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 0 00 4 00 1 00 1 00 1 00 1 00 1 00 2018 2019 Original 0 88 0 75 1 00 1 00 0 00 1 00 0 69 1 00 1 00 1 00 1 00 1 00 1 00 0 00 0 63 1 00 0 00 1 00 1 00 0 00 1 00 0 75 1 00 2 00 1 00 1 00 1 00 3 00 3 00 3 00 0 63 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 0 00 4 00 1 00 1 00 1 00 1 00 1 00 2019 20 Original Change 0 88 0 00 0 75 0 00 1 00 0 00 1 00 0 00 0 00 0 00 0 00 1 00 0 69 0 00 1 00 0 00 1 00 0 00 0 00 1 00 1 00 0 00 1 00 0 00 1 00 0 00 0 00 0 00 1 00 0 38 1 00 0 00 0 00 0 00 1 00 0 00 1 00 0 00 0 00 0 00 1 00 0 00 0 75 0 00 1 00 0 00 2 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 3 00 0 00 3 00 0 00 3 00 0 00 0 50 0 13 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 1 00 4 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00
Other Full Time Equivalents Clerical Community Education Maintenance Non Schedule Off Schedule and Student Nutrition Services Category OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF Job Titles Office Manager for Human Resources Office Manager for Student Services Outreach and Grant Coordinator Planetarium Director Program Coordinator Preschool Enrichment Programmer Analyst Quarry Hill Executive Director Registration Records Assistant Research Assessment Technician SACC Activities Coordinator SACC Team Leader SACC Team Leader Inclusion Specialist School Readiness Supervisor Secondary Transition Specialist SNS Elementary Coordinator SNS Executive Chef SNS Extended Meals Coordinator Software Support Specialist Business Software Support Specialist Student Staffing Specialist STEM Learning Specialist Student Resiliency Specialist Student Services Specialist Student Services Support Facilitator Superintendent s Secretary Technical Analyst Technical Analyst Lead Technology Digital Learning Supervisor Technology Repair Supervisor Technology Repair Technician Third Party Billing Training Technical Tier 2 Lead Support Analyst Tier 2 Support Analyst Total Rewards Supervisor Transportation Data Management TV Studio Coordinator Utility Support Lead SNS SNS SNS SNS SNS SNS SNS SNS Baker Cashier Elementary Lead SNS Assistant Nutrition Manager SNS Associate SNS Middle School Manager SNS Nutrition Manager ALL 2017 2018 Original 1 00 1 00 0 00 1 00 0 00 1 00 0 63 1 00 1 00 1 00 4 00 4 00 0 63 1 00 1 00 1 00 0 00 1 00 2 00 2 00 0 75 0 00 0 00 1 00 1 00 9 00 3 00 1 00 1 00 1 00 1 00 1 00 3 00 1 00 1 00 1 00 1 00 130 44 2018 2019 Original 1 00 1 00 0 50 1 00 0 00 1 00 0 63 1 00 1 00 1 00 4 00 4 00 0 00 0 00 1 00 1 00 1 00 1 00 2 00 2 00 0 00 0 00 1 00 0 00 1 00 10 00 2 00 1 00 1 00 1 00 0 00 1 00 3 00 1 00 1 00 1 00 1 00 130 36 2019 20 Original Change 1 00 0 00 1 00 0 00 0 50 0 00 1 00 0 00 0 25 0 25 1 00 0 00 0 63 0 00 1 00 0 00 1 00 0 00 1 00 0 00 6 00 2 00 4 00 0 00 0 00 0 00 0 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 2 00 0 00 2 00 0 00 0 00 0 00 2 72 2 72 1 00 0 00 0 00 0 00 1 00 0 00 9 00 1 00 3 00 1 00 1 00 0 00 1 00 0 00 1 00 0 00 0 00 0 00 1 00 0 00 3 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 136 64 6 28 0 94 4 75 13 22 6 75 47 22 0 00 3 00 75 88 0 94 4 81 13 25 6 75 49 06 0 00 3 00 77 81 0 94 4 81 14 06 7 44 48 34 1 00 3 00 79 59 0 00 0 00 0 81 0 69 0 72 1 00 0 00 1 78 504 16 511 76 520 03 8 27 45
46
APPENDIX 2 The purpose of Appendix 2 is to show the number of full time equivalent positions included in the proposed budget 2019 2020 by building location Each line indicates the building location of the position and each column indicates the contract group 47
rs he 6 81 1 00 10 31 22 81 18 69 26 19 31 00 7 60 18 26 11 20 16 37 49 05 0 40 2 20 0 50 2 00 15 63 31 51 3 00 1 00 1 17 15 50 1 81 45 75 561 13 10 00 2 73 4 00 14 89 1 467 13 2 44 1 94 0 75 2 00 10 69 0 81 0 50 26 59 30 03 35 91 89 10 106 55 105 68 57 46 2 00 0 81 0 75 2 00 2 00 2 00 1 91 4 50 2 00 3 00 8 88 25 38 23 56 21 47 79 59 1 44 1 53 8 84 10 22 10 13 1 50 6 44 6 44 5 50 1 00 2 03 2 00 1 00 2 43 2 94 1 94 2 81 28 80 87 65 75 35 78 65 2 31 1 34 0 69 1 66 0 97 3 72 3 28 2 19 0 88 1 84 1 34 1 31 1 75 0 81 0 81 0 81 0 81 2 94 3 94 0 94 2 81 0 81 0 81 0 81 16 38 13 13 6 00 9 84 5 97 25 94 27 56 15 06 7 94 23 22 6 91 8 34 1 38 7 22 22 56 23 13 9 06 Te ac le he du ls sio na 62 22 35 25 20 00 38 60 23 44 62 33 71 62 56 96 19 86 53 27 31 06 25 89 8 32 25 86 55 68 58 46 24 03 en tN ut Stu d s 13 18 13 18 Se rvi ce riti on ly E Com CF E mu t ea nity ch ing Educ as ati s ist on an ts on l 107 16 21 38 1 00 6 41 1 00 9 75 4 50 0 75 1 00 0 88 1 00 0 88 6 94 7 88 6 94 1 88 3 00 3 00 3 00 1 00 2 00 2 00 1 00 2 00 2 00 1 00 2 00 1 00 2 00 2 00 2 00 1 00 2 00 2 00 1 00 Cle ric a an 126 00 2 00 2 00 18 50 0 50 1 50 2 00 2 00 1 38 2 50 9 00 9 00 9 00 2 00 6 00 6 00 6 00 1 63 4 00 4 00 2 00 4 00 2 50 1 63 2 50 2 00 4 00 4 00 4 00 2 00 4 00 2 38 2 00 Ma int en es r ap r of Pa n S c No als cip Pr in Elementary Schools Bamber Valley 3 00 Bishop 1 00 Churchill 1 00 Elton Hills 2 00 Folwell 1 00 Franklin 3 00 Gage 3 00 Gibbs 2 00 Hoover 1 00 Jefferson 2 00 Lincoln 1 00 Longfellow 1 00 Montessori Pinewood 1 00 Riverside 3 00 Sunset Terrace 3 00 Washington 1 00 Middle Schools Friedell 2 00 John Adams 3 00 Kellogg 3 00 Willow Creek 3 00 High Schools Century 4 00 John Marshall 4 00 Mayo 4 00 Other Schools ALC 2 00 C TECH 1 00 ESC Phoenix Academy 1 00 ESC RAIL Hawthorne Hoover Early Learning INCubatoredu JDC VonWald LEAP Middle School Right Fit 1 00 Mighty Oaks Northrop PrairieCare Project Search Quarry Hill Service Support Buildings Edison 4 00 ESC FSC TSSC District Wide ALL 61 00 136 64 42 00 1 00 8 00 34 00 0 63 24 24 1 00 6 06 2 50 3 91 3 91 3 91 2 00 1 00 1 00 1 50 O ce 2019 2020 Full Time Equivalents by Building by Contract Group as of 5 13 19 9 00 1 00 5 00 2 00 1 00 Ad ule he d ff S c to r s tra mi nis de nt en eri nt 1 00 1 00 Su p t ine 8 00 1 00 6 00 1 00 Ca b rd Bo a ol 7 00 7 00 Sc ho 48 108 88 8 54 40 34 34 50 67 64 2 634 28 54 84 9 35 49 89 30 76 25 43 78 49 0 40 3 01 1 50 5 00 31 63 82 42 5 44 2 94 2 55 150 38 174 58 177 55 46 96 137 96 120 35 121 62 91 66 56 03 31 13 57 41 35 19 105 42 115 40 83 15 35 49 87 15 45 50 40 36 9 70 40 13 92 21 94 52 40 91 Bu i l d ing To tal
49 rs he 10 19 26 50 0 81 10 96 29 50 6 60 19 25 10 20 16 37 29 95 2 20 11 45 31 51 2 00 1 00 1 17 4 78 45 75 550 53 11 44 1 426 72 15 25 1 00 1 63 1 94 0 75 3 00 39 38 6 00 26 47 31 41 33 28 88 00 101 85 105 35 22 00 16 75 8 06 21 38 19 28 22 19 30 70 80 20 70 00 80 00 Te ac 13 72 13 66 5 56 12 88 6 16 29 69 25 34 14 53 7 03 24 38 7 03 7 84 2 09 7 09 22 78 21 44 8 94 Pa ra als le ed u ch 57 86 3 61 1 81 0 75 6 81 2 00 2 94 2 00 77 81 1 19 1 69 1 53 9 34 9 97 9 75 1 50 6 13 5 44 5 50 1 00 2 03 2 00 1 00 0 81 2 94 1 94 2 81 2 38 3 00 3 00 3 00 2 31 1 34 0 66 1 66 0 94 2 50 3 03 2 19 0 63 1 84 1 34 1 31 1 75 0 81 0 81 0 81 0 81 2 94 3 94 0 94 2 81 0 81 0 81 0 81 No n S ls ssi on a s 12 84 12 84 erv ice ly EC Com FE mu t ea nity ch ing Educ as atio s i sta n n ts on l 106 88 21 63 1 00 6 41 0 50 1 00 9 75 1 00 0 88 4 00 0 75 1 00 6 94 7 88 7 94 1 88 3 00 3 48 3 00 1 00 2 00 2 00 1 00 2 00 1 88 1 00 2 00 1 00 2 00 2 00 2 00 1 00 2 00 1 00 1 00 Cle ric a ce an 126 00 1 50 1 00 18 50 2 00 2 00 0 50 0 50 2 00 1 50 2 50 9 00 9 00 9 00 2 50 6 00 6 00 6 00 2 00 4 00 4 00 2 00 4 00 2 00 2 00 2 38 2 00 4 00 4 00 4 00 1 63 4 00 2 50 2 00 Ma int en riti on S en tN ut Stu d pro fe 60 30 35 00 16 45 40 30 23 30 61 83 66 45 57 20 19 20 51 29 30 80 23 13 8 32 25 55 51 06 55 66 23 76 130 36 45 00 1 00 8 00 2 00 34 00 0 63 20 61 6 00 1 50 2 00 3 00 3 00 1 00 1 00 1 00 0 63 O cip Pri n Elementary Schools Bamber Valley 3 00 Bishop 1 00 Churchill 1 00 Elton Hills 2 00 Folwell 1 00 Franklin 3 00 Gage 3 00 Gibbs 2 00 Hoover 1 00 Jefferson 2 00 Lincoln 1 00 Longfellow 1 00 Montessori Pinewood 1 00 Riverside 3 00 Sunset Terrace 3 00 Washington 1 00 Middle Schools Friedell 2 00 John Adams 3 00 Kellogg 3 00 Willow Creek 3 00 High Schools Century 4 00 John Marshall 4 00 Mayo 4 00 Other Schools ALC 2 00 C TECH 1 00 ESC Phoenix Academy 1 00 ESC RAIL Hawthorne Hoover Early Learning INCubatoredu JDC VonWald LEAP Middle School Right Fit Mighty Oaks Northrop PrairieCare Project Search Quarry Hill Service Support Buildings Edison 6 00 ESC FSC MSB TSSC District Wide ALL 62 00 5 50 4 50 1 00 Ad ule he d ff S c to r s tra mi nis de nt en eri nt 1 00 1 00 Su p t ine 8 00 1 00 6 00 1 00 Ca b rd Bo a ol 7 00 7 00 Sc ho 2018 2019 Full Time Equivalents by Building by Contract Group as of 5 14 18 103 38 4 00 38 09 54 77 34 00 64 19 2 572 50 51 22 8 35 50 56 27 45 25 37 58 83 0 00 3 01 0 00 0 00 28 91 78 46 3 63 2 94 2 55 147 75 170 04 174 32 49 01 123 70 111 19 123 69 87 08 55 69 27 48 62 02 35 21 106 58 107 76 82 86 33 29 86 32 44 49 37 10 10 41 38 46 87 81 90 04 40 51 Bu il d i ng To tal
rs he 2 66 0 53 0 44 3 03 0 19 3 75 2 22 0 53 0 91 1 16 0 13 0 50 0 72 0 13 0 22 1 69 0 13 0 81 4 00 4 28 0 72 0 13 1 38 2 63 0 13 0 00 0 81 1 94 0 00 0 31 0 00 0 00 0 00 2 00 0 28 0 00 0 81 0 00 0 00 0 25 0 81 0 00 4 78 0 00 0 00 10 60 1 90 7 45 5 35 1 35 1 10 4 70 0 33 1 50 1 00 0 99 1 00 0 00 19 10 0 40 0 00 0 50 2 00 4 18 0 00 1 00 0 00 0 00 4 00 2 73 1 00 39 38 0 00 3 45 40 41 Te ac 1 92 0 25 3 55 1 70 0 14 0 50 5 17 0 24 0 66 1 98 0 26 2 76 0 00 0 31 4 62 2 80 0 27 Pa ra ls ssi on a pro fe 2 00 0 00 0 00 3 61 0 00 0 00 0 41 0 50 0 00 0 00 0 00 0 00 1 00 0 00 0 00 0 00 0 00 1 00 0 00 0 00 0 00 0 00 0 00 0 94 0 00 0 47 1 50 1 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 1 61 0 00 0 00 0 00 le ed u ch No n S 0 00 0 00 0 25 0 00 0 00 0 00 1 78 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 1 69 0 00 0 00 0 00 0 00 0 50 0 25 0 38 0 00 0 31 1 00 0 00 0 00 0 00 0 03 0 00 0 03 1 22 0 25 0 00 0 25 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 s 0 00 0 00 0 00 0 00 0 00 0 00 0 34 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 34 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 erv ice ly EC Com FE mu t ea nity ch ing Educ as atio s i sta n n ts on l 0 25 0 00 0 00 0 50 0 00 0 00 0 28 0 50 0 00 0 00 0 88 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 1 00 0 00 0 00 0 48 0 00 0 00 0 13 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 1 00 0 00 0 00 0 00 0 00 0 00 0 00 Cle ric a an 0 50 1 00 0 00 0 00 0 50 0 00 0 00 0 00 0 00 0 50 0 50 0 00 0 13 0 00 0 00 0 00 0 00 0 50 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 50 0 00 0 00 0 00 0 00 0 50 0 38 0 13 0 00 0 00 0 00 0 00 0 38 0 00 0 13 0 00 0 00 0 38 0 00 0 00 0 00 Ma int en riti on S en tN ut Stu d als cip Pri n Elementary Schools Bamber Valley 0 00 Bishop 0 00 Churchill 0 00 Elton Hills 0 00 Folwell 0 00 Franklin 0 00 Gage 0 00 Gibbs 0 00 Hoover 0 00 Jefferson 0 00 Lincoln 0 00 Longfellow 0 00 Montessori 0 00 Pinewood 0 00 Riverside 0 00 Sunset Terrace 0 00 Washington 0 00 Middle Schools Friedell 0 00 John Adams 0 00 Kellogg 0 00 Willow Creek 0 00 High Schools Century 0 00 John Marshall 0 00 Mayo 0 00 Other Schools ALC 0 00 C TECH 0 00 ESC Phoenix Academy 0 00 ESC RAIL 0 00 Hawthorne 0 00 Hoover Early Learning 0 00 INCubatoredu 0 00 JDC VonWald 0 00 LEAP 0 00 Middle School Right Fit 1 00 Mighty Oaks 0 00 Northrop 0 00 PrairieCare 0 00 Project Search 0 00 Quarry Hill 0 00 Service Support Buildings Edison 2 00 ESC 0 00 FSC 0 00 MSB 0 00 TSSC 0 00 District Wide 0 00 ALL 1 00 3 00 0 00 0 00 2 00 0 00 0 00 6 28 1 00 0 00 0 00 0 00 0 06 0 00 0 00 0 00 1 00 0 00 0 00 3 63 0 00 0 00 0 00 1 91 0 91 0 91 0 00 1 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 88 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 O ce Full Time Equivalents by Building by Contract Group 2019 2020 compared to 2018 2019 4 00 0 00 1 00 4 50 0 00 0 00 3 50 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 2 00 0 00 0 00 0 00 0 00 0 00 1 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 Ad ule he d ff S c to r s tra mi nis de nt en eri nt 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 Su p t ine 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 Ca b rd Bo a ol 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 Sc ho 50 5 50 4 54 2 25 54 77 0 50 3 45 61 78 3 63 1 00 0 68 3 31 0 06 19 66 0 40 0 00 1 50 5 00 2 71 3 96 1 81 0 00 0 00 2 63 4 54 3 23 2 06 14 26 9 16 2 07 4 58 0 34 3 64 4 61 0 02 1 16 7 64 0 29 2 19 0 82 1 01 3 26 0 72 1 67 4 40 4 49 0 40 Bu il d i ng To tal
APPENDIX 3 The purpose of Appendix 3 is to detail out the budget as it is coded in the District s official finance system software Skyward Each District fund has a one page summary listing the major revenue sources on one line and the major expenditure objects on one line This is a very condensed view of the budget if each line item were shown individually it would be 21 296 budget line items The 2017 2018 Actual Activity column indicates how much was actually received or actually expended in the previous completed fiscal year The 2018 2019 Original Budget shows the amount the School Board approved on June 19 2018 to begin the school year The 2018 2019 Revised Budget is the School Board approved budget as of March 31 2019 The 2019 2020 Original Budget is the amount proposed to the School Board for approval on May 28 2019 When comparing 2018 2019 to 2019 2020 please note that some unspent funds from 2017 2018 were added as carry over into 2018 2019 usually only at the school building level for supplies and materials or for construction projects Sometimes when comparing 2018 2019 to 2019 2020 there may show a reduction in spending due to intentional proposed reductions in spending as well as the lack of carry over funds in the original budget 51
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Source Object OBJ 01 General Fund R Revenue Date 3 2019 05 19 19 Page 1 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 01 R 0 Local Revenues 47 938 174 45 659 143 46 218 863 48 286 131 01 R 2 State Revenues 136 724 774 140 574 378 140 432 754 144 935 014 01 R 3 State Aids Received from Minne 31 111 088 31 557 173 31 475 706 32 378 643 01 R 4 Federal Aids Received through 7 374 039 6 644 391 8 450 813 6 837 634 01 R 5 Federal Aid Received Directly 17 895 18 033 18 146 12 292 01 R 6 Local Sales Insurance Recover 1 917 377 520 000 7 495 955 20 000 ________________ ________________ ________________ ________________ 01 R E Revenue 225 083 347 224 973 118 234 092 237 232 469 714 Expense 01 E 1 Salaries and Wages 125 954 687 131 177 817 133 994 623 138 433 356 01 E 2 Employee Benefits 51 013 018 55 604 759 52 937 919 52 940 072 01 E 3 Purchased Services 26 508 807 24 929 993 29 417 394 28 938 768 01 E 4 Supplies and Materials 7 195 553 6 792 037 13 702 474 6 768 707 01 E 5 Capital Expenditures 3 287 668 2 804 871 6 067 746 1 911 855 01 E 7 Debt Service 3 082 717 3 199 538 3 199 538 3 203 826 01 E 8 Other Expenditures 1 025 241 238 870 58 286 226 812 01 E 9 Other Financing Uses 18 036 25 000 36 595 20 000 ________________ ________________ ________________ ________________ 01 E Expense 01 General Fund 218 085 727 224 772 885 239 298 003 232 443 396 ________________ ________________ ________________ ________________ 6 997 620 200 233 5 205 766 26 318 52
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Source Object OBJ 02 Food Service Fund R Revenue 02 R 0 Local Revenues 02 R 3 State Aids Received from Minne 02 R 4 02 R 6 Date 3 2019 05 19 19 Page 2 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 8 173 87 000 87 000 81 000 524 395 506 773 473 068 495 926 Federal Aids Received through 4 915 413 5 116 967 4 992 945 5 236 525 Local Sales Insurance Recover 3 590 710 3 824 229 3 574 706 3 647 684 ________________ ________________ ________________ ________________ 02 R E Revenue 9 022 345 9 534 969 9 127 719 9 461 135 Expense 02 E 1 Salaries and Wages 2 846 119 3 005 648 2 590 712 2 486 493 02 E 2 Employee Benefits 1 041 261 1 142 684 897 488 945 236 02 E 3 Purchased Services 482 745 522 232 363 572 312 100 02 E 4 Supplies and Materials 4 667 478 4 739 608 4 677 885 4 828 794 02 E 5 Capital Expenditures 157 997 258 285 575 285 350 000 02 E 8 Other Expenditures 12 376 13 700 273 305 345 910 ________________ ________________ ________________ ________________ 02 E Expense 02 Food Service Fund 9 207 976 9 682 157 9 378 247 9 268 533 ________________ ________________ ________________ ________________ 185 631 147 188 250 528 192 602 53
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Source Object OBJ 04 Community Service Fund R Revenue Date 3 2019 05 19 19 Page 3 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 9 345 816 04 R 0 Local Revenues 8 081 721 8 710 592 8 893 412 04 R 2 State Revenues 4 160 0 4 690 0 04 R 3 State Aids Received from Minne 3 850 769 3 785 423 3 898 866 3 514 047 04 R 4 Federal Aids Received through 586 046 792 539 1 002 700 828 052 ________________ ________________ ________________ ________________ 04 R E Revenue 12 522 696 13 288 554 13 799 668 13 687 915 Expense 04 E 1 Salaries and Wages 7 616 363 7 909 135 7 936 030 8 335 436 04 E 2 Employee Benefits 2 369 006 2 418 542 2 526 560 2 534 200 04 E 3 Purchased Services 1 798 836 1 929 708 2 136 391 1 961 297 04 E 4 Supplies and Materials 623 614 804 838 851 928 519 177 04 E 5 Capital Expenditures 6 446 23 500 18 500 23 250 04 E 8 Other Expenditures 30 440 36 579 36 230 36 409 ________________ ________________ ________________ ________________ 04 E Expense 04 Community Service Fund 12 444 705 13 122 302 13 505 639 13 409 769 ________________ ________________ ________________ ________________ 77 991 166 252 294 029 278 146 54
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Source Object OBJ 06 Building Construction Fund R Revenue 06 R 0 Local Revenues 06 R 6 Local Sales Insurance Recover Date 3 2019 05 19 19 Page 4 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 170 259 0 366 000 0 12 831 883 0 24 662 948 0 ________________ ________________ ________________ ________________ 06 R E Revenue 13 002 142 0 25 028 948 0 1 775 729 0 7 932 552 0 4 891 0 0 0 12 335 855 0 24 265 216 0 Expense 06 E 3 Purchased Services 06 E 4 Supplies and Materials 06 E 5 Capital Expenditures ________________ ________________ ________________ ________________ 06 E Expense 06 Building Construction Fund 14 116 475 0 32 197 768 0 ________________ ________________ ________________ ________________ 1 114 333 0 7 168 820 0 55
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Source Object OBJ 07 Debt Service Fund R Revenue Date 3 2019 05 19 19 Page 5 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 9 828 894 07 R 0 Local Revenues 9 126 575 9 133 180 9 054 093 07 R 2 State Revenues 13 929 0 96 087 0 07 R 3 State Aids Received from Minne 641 482 574 805 574 805 620 552 07 R 6 Local Sales Insurance Recover 9 285 0 949 441 0 ________________ ________________ ________________ ________________ 07 R E Revenue 9 791 271 9 707 985 10 674 426 10 449 446 Expense 07 E 7 Debt Service 10 102 961 9 916 499 9 916 499 11 216 509 07 E 9 Other Financing Uses 10 245 000 0 0 0 ________________ ________________ ________________ ________________ 07 E Expense 07 Debt Service Fund 20 347 961 9 916 499 9 916 499 11 216 509 ________________ ________________ ________________ ________________ 10 556 690 208 514 757 927 767 063 56
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Source Object OBJ 08 HRA Trust Fund R Revenue 08 R 0 Local Revenues Date 3 2019 05 19 19 Page 6 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 0 0 4 414 738 1 905 000 ________________ ________________ ________________ ________________ 08 R E 08 E Revenue 0 0 4 414 738 1 905 000 0 0 875 050 2 381 000 Expense 3 Purchased Services ________________ ________________ ________________ ________________ 08 E Expense 08 HRA Trust Fund 0 0 875 050 2 381 000 ________________ ________________ ________________ ________________ 0 0 3 539 688 476 000 57
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Source Object OBJ 10 Non Allocated Site Funds R Revenue 10 R 0 Local Revenues 10 R 6 Local Sales Insurance Recover Date 3 2019 05 19 19 Page 7 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 1 370 580 0 1 037 200 0 920 0 0 0 ________________ ________________ ________________ ________________ 10 R E Revenue 1 371 500 0 1 037 200 0 Expense 10 E 1 Salaries and Wages 28 716 0 13 430 0 10 E 2 Employee Benefits 5 925 0 3 897 0 10 E 3 Purchased Services 704 925 0 581 289 0 10 E 4 Supplies and Materials 534 761 0 1 197 631 0 10 E 5 Capital Expenditures 12 918 0 42 639 0 10 E 8 Other Expenditures 14 130 0 28 573 0 ________________ ________________ ________________ ________________ 10 E Expense 10 Non Allocated Site Funds 1 301 375 0 1 867 459 0 ________________ ________________ ________________ ________________ 70 125 0 830 259 0 58
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Source Object OBJ 15 Building Construction Fund 15 R Revenue 15 R 0 Local Revenues 15 R 6 Local Sales Insurance Recover Date 3 2019 05 19 19 Page 8 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 8 054 0 11 000 0 12 282 0 0 0 ________________ ________________ ________________ ________________ 15 R E Revenue 20 336 0 11 000 0 Expense 15 E 3 Purchased Services 38 477 0 6 897 0 15 E 5 Capital Expenditures 54 814 0 571 250 0 ________________ ________________ ________________ ________________ 15 E Expense 15 Building Construction Fund 15 93 291 0 578 147 0 ________________ ________________ ________________ ________________ 72 955 0 567 147 0 59
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Source Object OBJ 19 Building Construction Fund 19 R Revenue 19 R 0 Local Revenues Date 3 2019 05 19 19 Page 9 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 903 0 1 000 0 ________________ ________________ ________________ ________________ 19 R E Revenue 903 0 1 000 0 Expense 19 E 3 Purchased Services 14 776 0 145 0 19 E 5 Capital Expenditures 26 150 0 70 860 0 ________________ ________________ ________________ ________________ 19 E Expense 19 Building Construction Fund 19 40 926 0 71 005 0 ________________ ________________ ________________ ________________ 40 023 0 70 005 0 60
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Source Object OBJ 20 Workers Compensation Fund R Revenue 20 R 0 Local Revenues Date 3 2019 05 19 19 Page 10 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 1 030 627 1 099 000 1 099 000 982 000 ________________ ________________ ________________ ________________ 20 R E Revenue 1 030 627 1 099 000 1 099 000 982 000 61 784 Expense 20 E 1 Salaries and Wages 57 574 59 530 59 241 20 E 2 Employee Benefits 29 145 29 962 29 894 30 133 20 E 3 Purchased Services 1 043 752 702 980 907 115 1 042 765 20 E 4 Supplies and Materials 741 1 000 1 000 1 000 20 E 8 Other Expenditures 0 300 300 300 20 E 9 Other Financing Uses 0 500 000 500 000 0 ________________ ________________ ________________ ________________ 20 E Expense 20 Workers Compensation Fund 1 131 212 1 293 772 1 497 550 1 135 982 ________________ ________________ ________________ ________________ 100 585 194 772 398 550 153 982 61
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Source Object OBJ 25 Dental Trust Fund R Revenue 25 R 0 Local Revenues Date 3 2019 05 19 19 Page 11 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 2 493 831 2 611 000 2 708 500 2 779 000 ________________ ________________ ________________ ________________ 25 R E Revenue 2 493 831 2 611 000 2 708 500 2 779 000 72 556 Expense 25 E 1 Salaries and Wages 97 244 94 699 94 238 25 E 2 Employee Benefits 36 590 37 101 37 001 33 384 25 E 3 Purchased Services 2 333 745 2 500 700 2 462 050 2 591 200 25 E 4 Supplies and Materials 1 897 2 900 3 400 3 300 25 E 8 Other Expenditures 0 0 150 0 ________________ ________________ ________________ ________________ 25 E Expense 25 Dental Trust Fund 2 469 476 2 635 400 2 596 839 2 700 440 ________________ ________________ ________________ ________________ 24 355 24 400 111 661 78 560 62
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Source Object OBJ 29 Health Trust Fund R Revenue 29 R 0 Local Revenues Date 3 2019 05 19 19 Page 12 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 30 107 808 30 701 000 30 701 000 30 468 000 ________________ ________________ ________________ ________________ 29 R E Revenue 30 107 808 30 701 000 30 701 000 30 468 000 204 602 251 052 229 027 240 319 88 669 115 617 106 509 95 682 24 295 218 33 404 700 32 104 700 32 647 700 11 713 15 300 16 000 16 000 0 1 500 1 500 1 500 169 1 000 300 300 Expense 29 E 1 Salaries and Wages 29 E 2 Employee Benefits 29 E 3 Purchased Services 29 E 4 Supplies and Materials 29 E 5 Capital Expenditures 29 E 8 Other Expenditures ________________ ________________ ________________ ________________ 29 E Expense 29 Health Trust Fund 24 600 371 33 789 169 32 458 036 33 001 501 ________________ ________________ ________________ ________________ 5 507 437 3 088 169 1 757 036 2 533 501 63
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Source Object OBJ 30 Paper Tiger Fund R Revenue 30 R 0 Local Revenues Date 3 2019 05 19 19 Page 13 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 409 771 412 000 414 000 413 000 ________________ ________________ ________________ ________________ 30 R E Revenue 409 771 412 000 414 000 413 000 97 664 Expense 30 E 1 Salaries and Wages 97 601 93 708 93 253 30 E 2 Employee Benefits 35 687 36 184 36 087 37 183 30 E 3 Purchased Services 158 560 166 860 155 016 160 135 30 E 4 Supplies and Materials 109 663 114 331 105 962 114 000 30 E 5 Capital Expenditures 0 0 20 164 0 30 E 8 Other Expenditures 0 0 49 0 ________________ ________________ ________________ ________________ 30 E Expense 30 Paper Tiger Fund 401 511 411 083 410 531 408 982 ________________ ________________ ________________ ________________ 8 260 917 3 469 4 018 64
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Source Object OBJ 45 Postemployment Benefits Trust R Revenue 45 R 0 Local Revenues 45 R 6 Local Sales Insurance Recover 45 R Revenue Date 3 2019 05 19 19 Page 14 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 525 756 185 000 414 000 250 000 2 721 576 2 099 316 2 099 316 2 210 782 ________________ ________________ ________________ ________________ E 3 247 332 2 284 316 2 513 316 2 460 782 993 546 1 235 301 1 235 301 1 346 767 4 482 5 000 5 000 6 000 Expense 45 E 2 Employee Benefits 45 E 3 Purchased Services ________________ ________________ ________________ ________________ 45 E Expense 45 Postemployment Benefits Trust 998 028 1 240 301 1 240 301 1 352 767 ________________ ________________ ________________ ________________ 2 249 304 1 044 015 1 273 015 1 108 015 65
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Source Object OBJ Date 3 2019 05 19 19 Page 15 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget ____________________________________________________________________________________________________________________________________ Grand Revenue Totals 308 103 909 294 611 942 335 622 752 305 075 992 Grand Expense Totals 305 239 034 296 863 568 345 891 074 307 318 879 2 864 875 2 251 626 10 268 322 2 242 887 Profit Loss Loss Loss Grand Totals Number of Accounts 21296 End of report 66
APPENDIX 4 The purpose of Appendix 4 is to detail out the expenditure budget as it is coded in the District s official finance system software Skyward Each District fund has a summary listing the major program area Most programs are defined explicitly for the District by MDE Some programs are determined by the District to aid in tracking The 2017 2018 Actual Activity column indicates how much was actually received or actually expended in the previous completed fiscal year The 2018 2019 Original Budget shows the amount the School Board approved on June 19 2018 to begin the school year The 2018 2019 Revised Budget is the School Board approved budget as of March 31 2019 The 2019 2020 Original Budget is the amount proposed to the School Board for approval on May 28 2019 When comparing 2018 2019 to 2019 2020 please note that some unspent funds from 2017 2018 were added as carry over into 2018 2019 usually only at the school building level for supplies and materials or for construction projects Sometimes when comparing 2018 2019 to 2019 2020 there may show a reduction in spending due to intentional proposed reductions in spending as well as the lack of carry over funds in the original budget 67
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN 68 Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 01 General Fund E Expense 05 19 19 Page 1 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 01 E 010 Board Of Education 167 566 182 062 190 642 173 481 01 E 020 Superintendent 491 165 515 112 533 675 516 057 01 E 030 Elem Sec Administration 748 946 787 971 742 307 780 443 01 E 050 School Administration 6 964 189 7 033 852 6 989 350 7 180 560 01 E 103 Communications Marketing 445 336 506 985 500 732 399 696 01 E 104 Payroll 265 251 268 150 286 447 279 204 01 E 105 Human Resources 939 546 1 053 285 1 071 437 1 041 779 01 E 106 Elections 01 E 108 Administrative Technology Serv 01 E 109 Registration Records 01 E 110 Business Services 01 E 112 01 E 113 01 E 115 01 E 289 65 000 78 162 190 280 1 829 154 1 412 279 1 617 856 1 673 760 321 437 323 802 326 118 333 772 1 243 967 2 533 151 1 940 167 1 654 838 Purchasing 148 760 158 274 164 492 160 056 Research Assessments 313 041 320 789 322 140 320 720 Mental Health Collaborative 75 707 75 580 135 429 123 548 116 Flex Spending Administration 49 638 51 108 62 329 43 863 01 E 201 Education Kindergarten 5 578 087 5 462 802 5 800 598 5 897 189 01 E 203 Education Elementary General 33 082 342 34 967 267 35 000 877 33 728 432 01 E 204 Title II Part A 504 169 504 353 476 250 380 120 01 E 205 Title III Part A 233 120 217 442 285 544 183 304 01 E 211 Education Secondary General 7 887 170 8 368 448 8 747 970 9 429 679 01 E 212 Visual Art 2 157 702 2 152 471 2 375 695 2 215 342 01 E 215 Business 300 128 351 094 321 782 315 719 01 E 216 Title I 2 904 986 2 752 537 2 886 038 2 862 007 01 E 218 Gifted Talented Education 1 189 514 1 216 666 1 203 749 1 243 257 01 E 219 English Learner 4 447 253 4 657 860 4 599 054 4 632 851 01 E 220 English Language Arts 7 165 578 6 224 627 6 320 928 5 913 202 01 E 230 Foreign Language 2 132 016 2 213 721 2 143 532 2 032 664 01 E 240 Health Physical Education 3 835 476 3 734 423 3 728 637 3 783 625 01 E 242 Physical Education 705 0 3 008 0 01 E 255 Industrial Education 2 433 3 075 10 209 3 000 01 E 256 Mathematics 5 440 552 5 707 269 5 708 088 5 612 522 01 E 257 Computer Science Technology Ed 1 096 0 7 400 0 01 E 258 Music 2 911 539 3 088 499 3 386 009 3 031 801 01 E 260 Natural Sciences 5 365 012 5 656 206 5 713 016 5 652 817 01 E 262 Quarry Hill 232 683 237 781 238 899 242 657 01 E 264 Planetarium 85 492 100 340 122 891 95 245 01 E 270 Social Sciences Social Studies 4 732 215 4 923 743 4 904 341 5 083 790 01 E 275 PSEO 1 003 548 885 000 1 452 840 1 295 000 01 E 291 Co Curricular Activities 861 0 0 0 01 E 292 Boys Girls Athletics 1 162 398 1 176 334 1 235 151 1 213 328 01 E 294 Boys Athletics 990 676 1 026 618 1 099 686 1 060 217 01 E 296 Girls Athletics 822 674 889 946 942 933 919 541 01 E 298 Extra Curricular Activities 324 857 484 123 506 914 497 007 01 E 301 Agriculture Education 193 870 184 877 197 467 113 659 01 E 321 Health Science Technology Educ 388 348 548 203 556 502 391 339 01 E 331 Family Consumer Science 643 617 525 592 523 556 550 959 01 E 341 Business Office Education 304 397 272 069 287 229 338 025 01 E 361 Trade Industrial Education 441 259 330 585 349 969 463 691 01 E 371 Diversified Interrelated Ed 301 626 275 950 285 757 287 871 01 E 380 Special Needs 590 303 766 235 758 527 719 002 01 E 399 Career Technical General 190 485 43 655 191 594 44 805 01 E 400 General Special Education 459 327 459 262 473 716 508 611 01 E 401 Speech Language Impaired 1 027 213 84 342 574 336 75 193 01 E 402 DCD MM 3 284 305 3 304 220 3 142 721 3 226 682
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 01 General Fund E Expense 01 E 403 DCD SP 01 E 404 Physically Impaired 01 E 405 Deaf Hard of Hearing 01 E 406 Visually Impaired 01 E 407 Specific Learning Disability 01 E 408 Emotional Behavioral Disorder 01 E 409 Deaf Blind 01 E 410 Other Health Disabilities 01 E 411 01 E 412 01 E 414 Traumatic Brain Injury 01 E 416 Severely Multiply Impaired 01 E 420 01 E 422 01 E 05 19 19 Page 2 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 5 142 087 5 322 296 5 921 878 6 310 152 406 176 322 490 320 273 233 872 1 670 562 1 456 984 1 507 688 1 495 386 239 464 160 019 196 949 152 143 3 875 684 4 554 695 4 488 175 4 901 715 10 924 467 13 174 873 12 433 305 12 706 406 38 416 32 680 32 818 0 459 814 291 651 187 058 288 628 Autistic Spectrum Disorders 2 634 740 2 223 056 2 235 074 2 700 545 Developmentally Delayed 5 688 206 5 130 187 4 958 761 4 866 260 35 374 1 045 1 045 0 195 145 11 045 11 045 1 000 Special Education Aggregate 7 791 318 12 680 665 13 390 699 13 497 246 ADSIS Students w o Disability 186 051 199 880 207 198 602 567 584 School Readiness Plus 179 720 283 070 363 888 312 699 01 E 605 General Instructional Support 4 136 831 4 396 835 4 255 893 4 327 102 01 E 610 Curriculum Instruction 867 495 1 143 782 984 982 1 192 865 01 E 620 Library Media Center 2 106 606 2 212 302 2 240 255 1 909 870 01 E 630 Instruction Related Technology 2 787 353 2 319 336 7 335 329 2 311 584 01 E 640 Staff Development 3 880 974 3 571 648 4 294 630 4 099 997 01 E 641 District Hosted Conference 34 890 0 18 498 0 01 E 690 REA President 152 737 155 564 145 115 147 953 01 E 710 Secondary Counseling Guidanc 2 564 432 2 529 719 2 520 606 2 383 623 01 E 712 Elementary Counseling Guidan 195 882 236 362 296 982 914 378 01 E 720 Health Services 1 772 138 1 891 022 1 922 736 1 973 216 01 E 730 Psychological and Mental Healt 0 0 0 61 365 01 E 740 Social Work Services 1 198 027 1 262 781 1 324 540 1 906 415 01 E 760 Pupil Transportation 13 268 951 12 845 049 14 075 614 15 726 803 01 E 771 Student Nutrition Grants 21 153 0 23 448 0 01 E 790 Other Pupil Support Services 3 480 264 3 031 677 3 355 845 3 311 363 01 E 794 Rochester Instructional TV 138 685 140 545 145 423 144 394 01 E 797 Volunteers in Education 28 879 20 545 50 516 54 877 01 E 805 Equipment Repair Services 339 914 364 194 359 492 350 864 01 E 810 Operations Maintenance 10 081 150 10 292 650 10 848 673 10 598 620 01 E 815 Snow Removal 112 638 125 000 135 000 110 700 01 E 816 Utilities 4 767 891 4 298 112 4 922 816 4 764 928 01 E 825 Classroom Moving 11 591 4 636 4 636 4 649 01 E 850 Capital Facilities 1 459 590 378 329 3 582 673 450 677 01 E 865 Long Term Facilities Maint 5 395 620 4 999 880 5 000 002 5 046 790 01 E 920 Payments on Nonbonded Debts 3 082 717 3 199 538 3 199 538 3 203 826 01 E 940 Insurance 391 035 398 708 437 616 441 708 01 E 950 Transfers to Other Funds 18 036 25 000 36 595 20 000 ________________ ________________ ________________ ________________ 01 E Expense 01 General Fund 218 085 727 224 772 885 239 298 003 232 443 396 ________________ ________________ ________________ ________________ 218 085 727 224 772 885 239 298 003 232 443 396 69
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 02 Food Service Fund E Expense 02 E 770 Food Services 05 19 19 Page 3 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 9 207 976 9 682 157 9 378 247 9 268 533 ________________ ________________ ________________ ________________ 02 E Expense 02 Food Service Fund 9 207 976 9 682 157 9 378 247 9 268 533 ________________ ________________ ________________ ________________ 9 207 976 9 682 157 9 378 247 9 268 533 70
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 04 Community Service Fund E Expense 05 19 19 Page 4 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 04 E 505 General Community Education 910 964 1 140 064 1 306 861 1 167 341 04 E 506 Adult Enrichment 406 301 389 414 466 614 414 411 04 E 507 Preschool Enrichment Program 112 737 106 935 106 935 109 472 04 E 509 Youth Enrichment 606 265 595 340 595 340 607 344 04 E 510 Adults with Disabilities 121 327 122 796 123 096 126 377 04 E 520 Adult Basic Education 2 098 380 2 154 418 2 278 072 1 935 032 04 E 570 School Age Child Care 4 562 637 4 777 800 4 777 800 5 609 403 04 E 580 Early Childhood Family Educ 1 303 642 1 224 576 1 224 576 1 171 258 04 E 582 School Readiness 1 111 312 1 254 528 1 254 528 1 179 935 04 E 583 Early Childhood Screening 114 601 112 126 112 126 89 378 04 E 585 Youth Development Youth Servic 297 933 309 680 331 133 314 715 04 E 590 Other Community Programs 207 998 212 206 208 847 20 481 04 E 591 Council Project Funds 10 806 10 000 10 000 10 000 04 E 592 Use of Facilities 219 136 273 967 273 967 288 958 04 E 710 Secondary Counseling Guidanc 210 396 259 113 259 955 214 223 04 E 720 Health Services 150 270 179 339 175 789 151 441 ________________ ________________ ________________ ________________ 04 E Expense 04 Community Service Fund 12 444 705 13 122 302 13 505 639 13 409 769 ________________ ________________ ________________ ________________ 12 444 705 13 122 302 13 505 639 13 409 769 71
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 06 Building Construction Fund E Expense 05 19 19 Page 5 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 06 E 865 Long Term Facilities Maint 1 784 748 0 20 767 747 0 06 E 866 LTFM 100k 2m 1 294 879 0 5 886 889 0 06 E 867 LTFM more than 2m Bond 4 136 921 0 4 164 200 0 06 E 870 Building Construction 6 899 927 0 1 378 932 0 ________________ ________________ ________________ ________________ 06 E Expense 06 Building Construction Fund 14 116 475 0 32 197 768 0 ________________ ________________ ________________ ________________ 14 116 475 0 32 197 768 0 72
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 07 Debt Service Fund E Expense 07 E 910 Payments on Bonded Debts 05 19 19 Page 6 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 20 347 961 9 916 499 9 916 499 11 216 509 ________________ ________________ ________________ ________________ 07 E Expense 07 Debt Service Fund 20 347 961 9 916 499 9 916 499 11 216 509 ________________ ________________ ________________ ________________ 20 347 961 9 916 499 9 916 499 11 216 509 73
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 08 HRA Trust Fund E Expense 08 E 110 Business Services 05 19 19 Page 7 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 0 0 875 050 2 381 000 ________________ ________________ ________________ ________________ 08 E Expense 08 HRA Trust Fund 0 0 875 050 2 381 000 ________________ ________________ ________________ ________________ 0 0 875 050 2 381 000 74
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 10 Non Allocated Site Funds E Expense 05 19 19 Page 8 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 10 E 108 Administrative Technology Serv 0 0 5 204 0 10 E 110 Business Services 0 0 1 266 0 10 E 203 Education Elementary General 293 688 0 426 371 0 10 E 211 Education Secondary General 675 432 0 813 652 0 10 E 212 Visual Art 5 333 0 37 697 0 10 E 218 Gifted Talented Education 0 0 1 467 0 10 E 219 English Learner 431 0 0 0 10 E 240 Health Physical Education 2 412 0 1 827 0 10 E 242 Physical Education 986 0 14 0 10 E 258 Music 5 021 0 10 232 0 10 E 291 Co Curricular Activities 0 0 3 009 0 10 E 292 Boys Girls Athletics 50 861 0 57 031 0 10 E 294 Boys Athletics 117 657 0 159 256 0 10 E 296 Girls Athletics 94 184 0 171 698 0 10 E 298 Extra Curricular Activities 6 546 0 21 503 0 10 E 321 Health Science Technology Educ 2 500 0 0 0 10 E 361 Trade Industrial Education 1 121 0 4 563 0 10 E 399 Career Technical General 158 0 1 356 0 10 E 400 General Special Education 50 0 0 0 10 E 403 DCD SP 0 0 100 0 10 E 411 Autistic Spectrum Disorders 1 717 0 2 046 0 10 E 412 Developmentally Delayed 20 607 0 41 155 0 10 E 420 Special Education Aggregate 0 0 68 0 10 E 620 Library Media Center 427 0 5 800 0 10 E 640 Staff Development 2 316 0 6 370 0 10 E 710 Secondary Counseling Guidanc 0 0 4 400 0 10 E 790 Other Pupil Support Services 19 718 0 38 561 0 10 E 797 Volunteers in Education 210 0 3 729 0 10 E 810 Operations Maintenance 0 0 2 029 0 10 E 850 Capital Facilities 0 0 47 055 0 ________________ ________________ ________________ ________________ 10 E Expense 10 Non Allocated Site Funds 1 301 375 0 1 867 459 0 ________________ ________________ ________________ ________________ 1 301 375 0 1 867 459 0 75
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 15 Building Construction Fund 15 E Expense 15 E 865 Long Term Facilities Maint 05 19 19 Page 9 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 93 291 0 578 147 0 ________________ ________________ ________________ ________________ 15 E Expense 15 Building Construction Fund 15 93 291 0 578 147 0 ________________ ________________ ________________ ________________ 93 291 0 578 147 0 76
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 19 Building Construction Fund 19 E Expense 19 E 865 Long Term Facilities Maint 05 19 19 Page 10 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 40 926 0 71 005 0 ________________ ________________ ________________ ________________ 19 E Expense 19 Building Construction Fund 19 40 926 0 71 005 0 ________________ ________________ ________________ ________________ 40 926 0 71 005 0 77
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 20 Workers Compensation Fund E Expense 20 E 110 Business Services 05 19 19 Page 11 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 1 131 212 1 293 772 1 497 550 1 135 982 ________________ ________________ ________________ ________________ 20 E Expense 20 Workers Compensation Fund 1 131 212 1 293 772 1 497 550 1 135 982 ________________ ________________ ________________ ________________ 1 131 212 1 293 772 1 497 550 1 135 982 78
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 25 Dental Trust Fund E Expense 25 E 110 Business Services 05 19 19 Page 12 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 2 469 476 2 635 400 2 596 839 2 700 440 ________________ ________________ ________________ ________________ 25 E Expense 25 Dental Trust Fund 2 469 476 2 635 400 2 596 839 2 700 440 ________________ ________________ ________________ ________________ 2 469 476 2 635 400 2 596 839 2 700 440 79
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 29 Health Trust Fund E Expense 29 E 110 Business Services 05 19 19 Page 13 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 24 600 371 33 789 169 32 458 036 33 001 501 ________________ ________________ ________________ ________________ 29 E Expense 29 Health Trust Fund 24 600 371 33 789 169 32 458 036 33 001 501 ________________ ________________ ________________ ________________ 24 600 371 33 789 169 32 458 036 33 001 501 80
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 30 Paper Tiger Fund E Expense 30 E 121 Paper Tiger Printing Services 05 19 19 Page 14 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 401 511 411 083 410 531 408 982 ________________ ________________ ________________ ________________ 30 E Expense 30 Paper Tiger Fund 401 511 411 083 410 531 408 982 ________________ ________________ ________________ ________________ 401 511 411 083 410 531 408 982 81
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 45 Postemployment Benefits Trust E Expense 45 E 935 Post Employment Benefits 05 19 19 Page 15 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 998 028 1 240 301 1 240 301 1 352 767 ________________ ________________ ________________ ________________ 45 E Expense 45 Postemployment Benefits Trust 998 028 1 240 301 1 240 301 1 352 767 ________________ ________________ ________________ ________________ 998 028 1 240 301 1 240 301 1 352 767 82
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Major Program Date 3 2019 OBJ 05 19 19 Page 16 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget ____________________________________________________________________________________________________________________________________ Grand Expense Totals Number of Accounts 305 239 034 296 863 568 345 891 074 307 318 879 20348 End of report 83
84
APPENDIX 5 The purpose of Appendix 5 is to detail out the revenue and expenditure budget as it is coded in the District s official finance system software Skyward Each District fund has a summary listing each revenue source and each expenditure object Most codes are defined explicitly for the District by MDE Some codes are determined by the District to aid in tracking The 2017 2018 Actual Activity column indicates how much was actually received or actually expended in the previous completed fiscal year The 2018 2019 Original Budget shows the amount the School Board approved on June 19 2018 to begin the school year The 2018 2019 Revised Budget is the School Board approved budget as of March 31 2019 The 2019 2020 Original Budget is the amount proposed to the School Board for approval on May 28 2019 When comparing 2018 2019 to 2019 2020 please note that some unspent funds from 2017 2018 were added as carry over into 2018 2019 usually only at the school building level for supplies and materials or for construction projects Sometimes when comparing 2018 2019 to 2019 2020 there may show a reduction in spending due to intentional proposed reductions in spending as well as the lack of carry over funds in the original budget Additionally most discretionary school site budget amounts for 2018 2019 are placed in object code 430 instructional supplies and materials when the budget is loaded into the finance system Staff has the ability to move budgets around throughout the year from object code 430 to different object numbers based on what is being purchased at the time 85
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 01 General Fund R Revenue Date 3 2019 05 19 19 Page 1 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 42 649 374 41 319 357 41 263 711 43 216 054 14 25 000 50 838 306 274 01 R 001 Property Tax Levy 01 R 004 Revenue from Municipalities fo 01 R 010 County Apportionment 309 333 250 000 250 000 250 000 01 R 019 Miscellaneous Tax Revenues pai 105 901 106 000 106 000 100 000 01 R 021 Tuition and Reimbursements fro 83 402 88 000 80 000 70 000 01 R 031 Tuition from Out Of State Scho 3 638 2 500 0 0 01 R 040 Tuition from Patrons 17 571 0 13 143 0 01 R 041 In Service Tuition 64 975 15 500 21 452 20 000 01 R 050 Fees from Patrons 1 000 524 834 990 890 328 810 423 01 R 060 Admissions and Student Activit 322 214 310 000 310 000 299 500 01 R 071 Medical Assistance Revenue Rec 2 098 876 1 700 000 1 700 000 1 700 000 01 R 091 Unrealized Gains and Losses 01 R 092 Interest Earnings 01 R 093 Rent 01 R 096 Gifts and Bequests 01 R 099 Miscellaneous Revenue from Loc 01 R 201 Endowment Fund Apportionment 01 R 211 General Education Aid 01 R 212 01 R 213 01 R 227 01 R 270 947 0 0 0 436 920 437 000 724 000 668 000 15 895 18 400 18 400 21 400 171 407 60 000 208 457 207 447 936 353 492 396 582 534 617 033 662 984 660 926 665 042 691 743 134 936 012 138 827 697 138 743 095 143 255 999 Literacy Incentive Aid 956 563 955 700 935 056 903 982 Shared Time Aid 128 478 130 055 51 990 83 290 Abatement Aid 18 440 0 18 768 0 234 Agricultural Market Value Cred 22 297 0 18 027 0 01 R 258 Other State Credits and Exempt 0 0 776 0 01 R 300 State Aids Received from Minne 2 555 639 3 250 920 2 860 508 2 865 901 01 R 317 Long Term Facilities Maint Aid 252 590 393 863 393 863 96 409 01 R 360 State Aid for Special Educatio 27 078 351 27 737 913 27 861 684 29 094 855 01 R 369 Other Revenue from other State 7 500 0 133 336 131 591 01 R 370 Other Revenue from Minnesota D 485 229 174 477 226 315 189 887 01 R 397 TRA and PERA SFS Revenue 731 779 0 0 0 01 R 400 Federal Aids Received through 7 374 039 6 644 391 8 450 813 6 837 634 01 R 500 Federal Aid Received Directly 17 895 18 033 18 146 12 292 01 R 622 Sale of Materials Net of Tax 325 0 239 0 01 R 623 Sale of Real Property 1 725 000 0 2 250 000 0 01 R 624 Sale of Equipment 174 770 20 000 24 800 20 000 01 R 625 Insurance Recovery 01 R 629 Health and Safety Other Revenu 01 R 635 01 R 649 5 024 0 2 756 0 12 258 0 0 0 Certificates of Participation 0 0 4 718 160 0 Permanent Transfers from other 0 500 000 500 000 0 ________________ ________________ ________________ ________________ 01 R E 86 Revenue 225 083 347 224 973 118 234 092 237 232 469 714 1 245 742 1 260 618 1 250 686 1 282 563 50 405 50 400 50 400 50 400 3 263 826 3 406 088 3 502 167 3 557 670 953 789 Expense 01 E 110 Superintendent Cabinet 01 E 112 School Board 01 E 114 Off Schedule Admin 01 E 115 RAA Admin 532 659 579 081 643 371 01 E 116 RAA Licensed 165 934 91 654 84 984 87 445 01 E 118 Principals 3 734 120 3 809 847 3 664 316 3 611 965 01 E 119 Principals Assistant Assoc 2 994 598 3 133 575 3 064 982 3 263 877 01 E 120 Librarians 882 971 922 806 948 656 744 267 01 E 140 Licensed Classroom Teacher 66 042 575 70 099 489 70 269 975 72 384 609 01 E 141 Non Licensed Classroom Personn 3 603 543 3 655 085 3 713 956 3 630 376
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 01 General Fund E Expense Date 3 2019 05 19 19 Page 2 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 7 481 636 01 E 143 Licensed Instructional Support 6 911 493 6 443 041 6 990 604 01 E 144 Non Licensed Instructional Sup 72 453 0 38 399 40 079 01 E 145 Substitute Teacher Salaries 2 464 616 1 863 906 2 930 740 2 541 800 01 E 146 Substitute Non Licensed Classr 364 251 295 000 470 644 468 000 01 E 147 Hourly Teacher Salary 182 443 247 210 247 210 213 500 01 E 150 Physical Therapist 222 966 223 487 219 731 222 917 01 E 151 Occupational Therapist 467 198 466 601 470 051 463 061 01 E 152 Educational Speech Language Pa 2 486 914 2 588 090 2 584 109 2 775 755 01 E 153 Audiologist 148 340 154 524 161 864 162 041 01 E 154 School Nurse 747 165 783 003 783 408 802 154 01 E 155 Licensed Nursing Services 834 821 870 128 883 253 894 735 01 E 156 School Social Worker 1 795 832 2 108 858 2 339 203 2 644 292 01 E 157 School Psychologist 1 097 097 1 128 189 1 134 336 1 191 406 01 E 158 Qualified Mental Health Profes 5 914 0 0 0 01 E 159 Mental Health Behavioral Aide 36 319 0 42 748 0 01 E 160 Mental Health Practitioner 903 438 1 254 452 1 212 980 1 290 283 01 E 161 Certified Paraprofessional and 7 679 749 8 609 605 8 385 081 8 983 561 01 E 162 Certified One to One Paraprofe 406 086 255 639 271 268 240 294 01 E 164 Interpreter for the Deaf 192 459 221 657 218 048 223 432 01 E 165 School Counselor 1 963 572 2 028 367 1 999 379 2 556 108 01 E 169 Alcohol and Chemical Dependenc 91 944 128 510 135 246 113 996 01 E 170 Off Schedule Non Instruction 2 646 513 2 958 821 2 687 959 2 996 360 01 E 171 Clerical 3 311 786 3 212 866 3 328 511 3 418 227 01 E 174 DAPE Specialist 351 029 345 596 376 800 383 615 01 E 175 Cultural Liaison 522 143 399 052 559 369 498 677 01 E 178 Coaching 1 311 470 1 571 447 1 597 083 1 615 543 01 E 181 Building Leadership 01 E 182 Maintenance Staff 01 E 183 Tutoring 90 424 01 E 184 Summer School Teachers 486 953 01 E 185 Other Salary Payments License 871 419 01 E 186 Other Salary Payments Non Lic 01 E 187 Maintenance Overtime 01 E 191 Severance 01 E 195 Interdepartmental Employee Sal 01 E 196 REA President Leave 01 E 210 01 E 212 01 E 160 119 186 499 187 812 165 899 4 402 483 4 729 700 4 699 318 4 928 026 68 959 70 842 100 000 511 974 533 727 517 240 369 327 800 397 453 740 168 628 77 451 161 500 215 032 140 630 172 563 169 742 172 563 30 265 0 19 157 0 225 712 204 736 0 0 95 094 99 388 90 611 92 423 FICA 7 556 905 7 862 824 8 151 109 8 310 882 Medicare 1 770 043 1 842 599 1 852 808 1 947 817 214 PERA 2 038 493 2 143 744 2 087 797 2 216 065 01 E 218 TRA 7 293 065 7 709 802 8 089 011 8 368 698 01 E 220 Health Insurance 23 254 460 26 923 141 23 901 290 23 496 426 01 E 230 Life Insurance 01 E 235 Dental Insurance 01 E 240 01 E 250 01 E 251 Active Employee HRA 01 E 252 Severance 403B 01 E 253 01 E 130 431 126 437 140 209 136 585 2 072 686 2 382 845 2 221 613 2 253 129 Long Term Disability Insurance 117 112 116 976 112 989 108 147 Active Employee 403B 696 328 695 369 1 084 151 1 112 800 1 548 802 2 592 221 1 934 349 1 784 178 162 787 181 198 181 198 181 198 Severance HRA 739 508 730 878 710 111 730 878 270 Workers Compensation 946 557 984 636 992 795 899 287 01 E 280 Unemployment Compensation 92 258 136 332 136 332 100 000 01 E 289 OPEB Up to or equal to the ARC 1 728 034 864 015 864 019 861 782 01 E 291 OPEB Pay as you go 1 008 970 470 938 470 938 425 000 01 E 295 Interdeptment Employee Benefit 149 221 166 396 0 0 01 E 299 Other Employee Benefits 5 800 7 200 7 200 7 200 87
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN 88 Rochester ISD 535 Budget Summary by Source Object OBJ 01 General Fund E Expense Date 3 2019 05 19 19 Page 3 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 0 01 E 303 Contracts less than equal 25K 181 971 0 151 391 01 E 304 Contracts over 25K 109 953 0 84 451 0 01 E 305 Contracted Services 3 379 165 3 100 961 4 868 211 3 964 365 01 E 306 Special Education Litigation 6 478 60 000 38 150 46 000 01 E 310 Legal Services 93 151 112 154 121 191 143 100 01 E 311 Credit Card Processing Fees 34 663 17 725 38 550 22 784 01 E 315 Repairs for Computers Tech 43 115 10 603 73 219 29 700 01 E 318 Contracted Custodians 127 821 81 443 67 747 106 600 01 E 319 Contracted Technology Services 108 894 2 545 13 234 5 420 01 E 320 Communication Services 481 121 122 010 492 846 141 686 01 E 325 Data Lines 281 551 294 501 274 140 275 000 01 E 329 Postage and Parcel Services 57 637 30 370 46 757 57 490 01 E 330 Utility Services Electric 2 759 482 2 549 540 2 337 741 2 533 957 01 E 332 Utility Services Water Sewer 307 072 285 200 283 242 295 533 01 E 333 Utility Services Refuse 138 908 150 000 295 300 300 000 01 E 334 Utility Services Natural Gas 880 724 958 600 939 276 814 680 01 E 340 Insurance 391 035 410 000 440 403 453 400 01 E 350 Repairs and Maintenance 3 016 068 2 567 962 2 707 277 2 577 994 01 E 351 Vehicle Repairs 123 470 60 609 98 176 106 800 01 E 358 Foreign Language Interpreter S 875 0 1 163 0 01 E 360 Transportation Contracts 10 787 369 10 223 778 11 625 003 12 936 334 01 E 363 Snow Removal 14 050 15 000 10 000 14 500 01 E 365 Interdepartmental Transportati 0 0 0 0 01 E 366 Travel and Conferences 674 661 1 408 465 1 227 272 1 183 200 01 E 368 Out Of State Travel Federal 32 202 0 14 719 0 01 E 369 Entry Fees Student Travel Allo 42 476 18 452 36 423 22 660 01 E 370 Operating Leases or Rentals 397 908 392 965 470 061 524 323 01 E 379 Printing External 41 976 61 434 59 009 67 385 01 E 380 Computer Technology Leases 270 116 262 837 262 837 262 837 01 E 382 Laundry Dry Cleaning 5 843 0 705 0 01 E 388 Athletic Officials 141 320 216 171 151 060 139 120 01 E 390 Tuition Other MN School Dist 202 633 200 000 210 000 192 100 01 E 392 Tuition Out of State 139 591 100 000 170 000 150 100 01 E 393 SpEd Contracted Services 28 398 100 000 105 000 66 000 01 E 394 Ed Payments to Other Agencies 1 297 742 1 300 000 1 782 840 1 585 700 01 E 398 Interdepartmental Services 90 632 183 332 80 000 80 000 01 E 401 Supplies Materials Non Instr 999 815 1 210 460 1 282 790 1 092 983 01 E 402 Microfilm Supplies 01 E 403 Printing Paper Tiger 01 E 404 Printing Paper Tiger CTE 01 E 405 NonInstr Software License 01 E 406 Instructional Software License 158 807 0 412 165 37 500 01 E 409 Printing Site Copiers 87 836 293 905 200 243 304 073 01 E 410 Custodial Supplies 641 292 586 960 600 570 584 868 01 E 411 HVAC Filters 87 524 82 933 84 601 85 633 01 E 412 Repair Supplies for Vehicles 46 360 40 000 40 000 40 000 01 E 413 Uniforms 48 250 31 855 328 669 42 896 01 E 415 Grounds Supplies 33 920 25 250 29 998 25 250 01 E 420 Repair Supplies 192 267 140 934 226 887 215 034 01 E 429 Printing Site Copiers SPED CTE 58 397 3 884 22 057 11 900 01 E 430 Supplies Materials Instruct 761 854 2 212 227 1 421 042 2 232 486 01 E 433 Supplies Materials Individua 309 223 214 609 824 429 149 000 01 E 435 Assistive Tech for Teachers 0 0 718 789 0 01 E 442 Gas Oil 139 459 124 604 124 010 149 600 0 635 635 300 380 105 117 293 360 695 103 200 3 279 101 3 338 0 1 068 872 836 380 1 189 555 984 830
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 01 General Fund E Expense Date 3 2019 05 19 19 Page 4 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 2 216 15 000 43 600 15 000 0 0 2 023 0 166 470 10 500 112 119 76 400 01 E 445 Fuel Oil For Building 01 E 450 Material for Resale 01 E 455 NonInst Tech Supplies 01 E 456 Instructional Tech Supplies 87 592 31 161 539 8 400 01 E 460 Textbooks Instr Software 541 009 600 174 509 631 468 700 01 E 461 Standardized Tests 277 105 104 640 168 787 103 800 01 E 462 Consumables 18 599 218 500 217 500 147 300 01 E 465 NonInst Tech Devices 367 856 54 000 188 259 143 200 01 E 466 Instructional Tech Devices 643 275 243 225 4 544 405 148 600 01 E 470 Media Resources 184 896 202 020 227 676 200 100 01 E 490 Food 64 947 9 727 56 948 5 800 01 E 510 Site or Grounds Acquisition 0 0 35 000 0 01 E 511 Land Improvements 660 092 615 076 586 198 411 274 01 E 520 Building Construction 1 576 974 1 464 680 3 704 885 943 108 01 E 530 Equipment Purchased 511 395 641 624 183 303 389 002 01 E 533 Other Equipment Purchased SpEd 676 4 467 4 467 0 01 E 535 Capital Leases 0 0 190 770 0 01 E 548 Pupil Transportation Vehicles 27 981 0 57 302 0 01 E 550 Other Vehicles 18 171 0 602 783 100 000 01 E 555 Capitalized NonInst Tech Hard 130 205 79 024 770 618 1 301 01 E 556 Capitalized Inst Tech Hardware 0 0 56 020 0 01 E 580 Principal on Capital Lease 358 577 0 67 170 60 076 01 E 581 Interest on Capital Lease 3 597 0 0 7 094 01 E 589 Lease Transactions Installment 0 0 190 770 0 01 E 730 Principal on Loans 2 457 438 2 300 000 2 300 000 2 475 000 01 E 740 Interest on Loans 625 279 899 538 899 538 728 826 01 E 820 Dues Membership Licenses 234 994 256 039 270 467 230 111 01 E 870 Refunds 1 150 1 010 1 130 600 01 E 891 TRA and PERA Funding Expense 731 779 0 0 0 01 E 895 Federal Nonpublic Indirect C 26 688 31 179 369 015 363 389 01 E 896 Taxes 75 248 13 000 20 465 12 700 01 E 898 Scholarships 1 500 0 17 459 0 01 E 899 Miscellaneous Expenditures 7 258 0 1 208 346 790 01 E 910 Permanent Transfer 18 036 25 000 36 595 20 000 ________________ ________________ ________________ ________________ 01 E Expense 01 General Fund 218 085 727 224 772 885 239 298 003 232 443 396 ________________ ________________ ________________ ________________ 6 997 620 200 233 5 205 766 26 318 89
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 02 Food Service Fund R Revenue Date 3 2019 05 19 19 Page 5 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 02 R 091 Unrealized Gains and Losses 02 R 092 Interest Earnings 67 872 0 0 0 59 699 87 000 87 000 81 000 02 R 300 State Aids Received from Minne 02 R 400 Federal Aids Received through 524 395 506 773 473 068 495 926 37 364 28 000 110 642 02 R 471 School Lunch Program 124 430 775 524 733 849 729 796 02 R 472 Special Assistance Needy Chi 703 783 2 332 706 2 515 587 2 386 643 2 569 810 02 R 473 Commodity Cash Rebate Program 1 009 0 0 0 02 R 474 Commodity Distribution Program 574 104 586 000 586 000 586 000 02 R 476 School Breakfast Program 928 475 984 029 931 968 1 006 169 02 R 477 Cash In Lieu of Commodities 2 664 0 7 000 0 02 R 479 Summer Food Service Program 263 567 269 502 240 896 246 333 02 R 601 Food Service Sales to Pupils 3 229 692 3 524 670 3 273 932 3 358 505 02 R 606 Food Service Sales to Adults 74 157 75 998 68 715 68 715 02 R 608 Special Function Food Sales 259 636 190 500 190 000 190 000 02 R 609 Vending Machine Food Sales 02 R 649 Permanent Transfers from other 02 R Revenue 9 189 8 061 5 464 5 464 18 036 25 000 36 595 25 000 ________________ ________________ ________________ ________________ E 90 9 022 345 9 534 969 9 127 719 9 461 135 Expense 02 E 114 Off Schedule Admin 354 956 384 302 344 285 373 154 02 E 170 Off Schedule Non Instruction 142 701 142 585 71 056 66 640 02 E 171 Clerical 96 397 101 549 73 422 77 004 02 E 182 Maintenance Staff 79 152 80 404 0 0 02 E 189 Cafeterial Subs 29 923 34 000 34 000 0 02 E 192 Student Nutrition Services 1 915 862 2 058 072 2 068 126 1 969 695 02 E 195 Interdepartmental Employee Sal 227 128 204 736 177 0 02 E 210 FICA 158 044 162 623 149 469 147 972 02 E 212 Medicare 36 962 45 747 42 557 34 607 02 E 214 PERA 195 561 210 082 193 504 184 303 02 E 220 Health Insurance 393 860 439 649 405 160 460 574 02 E 230 Life Insurance 1 593 1 853 1 341 1 398 02 E 235 Dental Insurance 32 326 37 397 32 706 41 298 02 E 240 Long Term Disability Insurance 1 210 1 312 911 984 02 E 250 Active Employee 403B 19 626 21 717 20 555 19 409 02 E 251 Active Employee HRA 32 940 34 903 31 881 38 679 02 E 270 Workers Compensation 19 647 21 005 19 404 16 012 02 E 295 Interdeptment Employee Benefit 149 492 166 396 0 0 02 E 305 Contracted Services 11 172 7 000 86 972 35 000 02 E 311 Credit Card Processing Fees 108 250 115 000 115 000 120 000 02 E 320 Communication Services 1 440 1 600 1 600 1 600 02 E 329 Postage and Parcel Services 10 296 10 000 10 000 10 000 02 E 333 Utility Services Refuse 113 544 145 300 0 0 02 E 350 Repairs and Maintenance 86 964 89 000 99 000 94 000 02 E 366 Travel and Conferences 31 854 26 000 26 000 26 500 02 E 382 Laundry Dry Cleaning 28 594 25 000 25 000 25 000 02 E 398 Interdepartmental Services 90 631 103 332 0 0 02 E 401 Supplies Materials Non Instr 232 467 229 782 239 841 248 730 02 E 403 Printing Paper Tiger 02 E 405 NonInstr Software License 02 E 409 02 E 413 1 758 7 000 7 000 7 000 15 109 16 500 16 500 16 500 Printing Site Copiers 6 540 5 000 5 000 5 000 Uniforms 8 464 8 100 8 100 8 100
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 02 Food Service Fund E Expense Date 3 2019 05 19 19 Page 6 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 02 E 420 Repair Supplies 6 070 5 500 5 500 6 000 02 E 442 Gas Oil 332 200 500 500 02 E 455 NonInst Tech Supplies 352 600 600 600 02 E 465 NonInst Tech Devices 10 429 1 000 26 000 1 000 02 E 490 Food 3 438 550 3 469 680 3 406 611 3 549 965 02 E 491 Commodities 574 104 586 000 586 000 586 000 02 E 495 Milk 373 303 410 246 376 233 399 399 02 E 530 Equipment Purchased 157 997 258 285 550 285 350 000 02 E 550 Other Vehicles 0 0 25 000 0 02 E 820 Dues Membership Licenses 4 154 3 700 3 700 3 700 02 E 870 Refunds 8 222 10 000 10 000 10 000 02 E 895 Federal Nonpublic Indirect C 0 0 259 605 332 210 02 E Expense 02 Food Service Fund ________________ ________________ ________________ ________________ 9 207 976 9 682 157 9 378 247 9 268 533 ________________ ________________ ________________ ________________ 185 631 147 188 250 528 192 602 91
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 04 Community Service Fund R Revenue Date 3 2019 05 19 19 Page 7 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 2 001 502 2 368 564 2 363 874 3 054 341 9 910 8 000 8 000 0 5 198 541 5 642 371 5 741 022 5 778 441 67 000 04 R 001 Property Tax Levy 04 R 021 Tuition and Reimbursements fro 04 R 040 Tuition from Patrons 04 R 050 Fees from Patrons 44 467 67 800 67 800 04 R 091 Unrealized Gains and Losses 1 830 0 0 0 04 R 092 Interest Earnings 16 326 18 000 25 000 29 000 04 R 093 Rent 181 455 220 000 220 000 200 000 04 R 094 Overtime Reimbursement 70 020 40 000 40 000 40 000 04 R 096 Gifts and Bequests 321 529 250 281 315 141 92 514 04 R 097 Fees for Repairs 41 345 20 000 20 000 20 000 04 R 098 Advertising Fees 16 758 11 501 18 500 13 500 04 R 099 Miscellaneous Revenue from Loc 181 698 64 075 74 075 51 020 04 R 227 Abatement Aid 1 062 0 1 162 0 04 R 234 Agricultural Market Value Cred 3 098 0 3 382 0 04 R 258 Other State Credits and Exempt 0 0 146 0 04 R 300 State Aids Received from Minne 3 290 309 3 143 895 3 263 403 3 137 902 04 R 301 Nonpublic Aid 560 460 641 528 635 463 376 145 04 R 400 Federal Aids Received through 586 046 792 539 965 201 790 553 04 R 405 Federal Aid Received through o 0 0 37 499 37 499 ________________ ________________ ________________ ________________ 04 R E 92 Revenue 12 522 696 13 288 554 13 799 668 13 687 915 Expense 04 E 110 Superintendent Cabinet 143 800 148 112 148 112 154 579 04 E 114 Off Schedule Admin 793 322 804 108 804 108 873 117 04 E 125 ECFE SR ABE Administration 191 928 195 740 195 740 183 421 04 E 140 Licensed Classroom Teacher 1 794 432 1 820 741 1 886 637 1 686 582 04 E 141 Non Licensed Classroom Personn 258 915 299 500 299 500 258 199 04 E 143 Licensed Instructional Support 52 319 52 782 52 782 57 350 04 E 145 Substitute Teacher Salaries 195 500 500 1 000 04 E 146 Substitute Non Licensed Classr 2 358 2 000 2 000 2 000 04 E 154 School Nurse 53 797 70 000 51 689 52 723 04 E 155 Licensed Nursing Services 106 076 132 392 120 880 134 060 04 E 165 School Counselor 149 451 187 031 157 602 162 874 04 E 170 Off Schedule Non Instruction 479 253 497 149 512 100 474 516 04 E 171 Clerical 365 383 371 980 370 280 382 741 04 E 182 Maintenance Staff 215 366 233 347 233 347 240 424 04 E 185 Other Salary Payments License 138 279 259 366 264 866 276 742 04 E 186 Other Salary Payments Non Lic 2 801 703 2 794 387 2 795 887 3 345 108 04 E 187 Maintenance Overtime 71 492 40 000 40 000 50 000 04 E 195 Interdepartmental Employee Sal 1 706 0 0 0 04 E 210 FICA 444 168 471 949 495 153 516 276 04 E 212 Medicare 104 011 113 148 117 307 122 406 04 E 214 PERA 310 408 383 620 389 354 436 736 04 E 218 TRA 195 784 187 156 208 920 187 755 04 E 220 Health Insurance 1 038 324 1 024 297 1 063 438 998 517 04 E 230 Life Insurance 4 954 4 854 5 014 5 837 04 E 235 Dental Insurance 68 625 71 737 76 073 77 059 04 E 240 Long Term Disability Insurance 4 534 4 621 4 754 4 855 04 E 250 Active Employee 403B 20 852 23 477 28 829 35 307 04 E 251 Active Employee HRA 66 100 65 099 65 849 67 366 04 E 252 Severance 403B 21 753 11 250 11 250 16 000
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 04 Community Service Fund E Expense Date 3 2019 05 19 19 Page 8 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 04 E 253 Severance HRA 32 630 0 0 0 04 E 270 Workers Compensation 57 134 57 334 60 619 66 086 04 E 295 Interdeptment Employee Benefit 271 0 0 0 04 E 303 Contracts less than equal 25K 137 025 140 900 140 127 140 515 04 E 304 Contracts over 25K 116 250 120 000 215 238 120 000 04 E 305 Contracted Services 646 712 601 977 614 805 583 750 04 E 310 Legal Services 81 5 000 5 000 5 000 04 E 311 Credit Card Processing Fees 188 025 208 788 209 080 213 875 04 E 315 Repairs for Computers Tech 04 E 319 Contracted Technology Services 04 E 320 04 E 329 04 E 330 Utility Services Electric 04 E 332 Utility Services Water Sewer 04 E 334 Utility Services Natural Gas 04 E 360 Transportation Contracts 04 E 366 Travel and Conferences 04 E 369 Entry Fees Student Travel Allo 04 E 370 Operating Leases or Rentals 4 435 2 180 2 180 2 100 04 E 379 Printing External 44 753 46 550 50 708 52 200 04 E 394 Ed Payments to Other Agencies 32 922 35 300 35 300 35 300 04 E 398 Interdepartmental Services 0 80 000 80 000 80 000 04 E 401 Supplies Materials Non Instr 127 149 247 573 234 207 184 309 04 E 403 Printing Paper Tiger 8 195 9 960 9 951 9 450 04 E 405 NonInstr Software License 9 235 10 500 23 835 9 550 04 E 406 Instructional Software License 3 521 2 000 4 525 5 625 04 E 409 Printing Site Copiers 20 525 20 950 21 030 19 200 04 E 410 Custodial Supplies 16 876 16 700 17 700 18 200 04 E 411 HVAC Filters 2 631 2 750 2 250 2 000 04 E 413 Uniforms 0 0 1 459 0 04 E 420 Repair Supplies 196 1 800 1 300 1 500 04 E 430 Supplies Materials Instruct 93 271 130 805 156 051 110 768 04 E 433 Supplies Materials Individua 30 772 0 28 201 0 04 E 442 Gas Oil 209 375 375 375 04 E 455 NonInst Tech Supplies 1 719 7 100 8 107 5 650 04 E 456 Instructional Tech Supplies 138 0 180 0 04 E 460 Textbooks Instr Software 157 597 193 225 152 311 0 04 E 461 Standardized Tests 0 0 5 781 0 04 E 465 NonInst Tech Devices 10 231 16 500 21 531 11 920 04 E 466 Instructional Tech Devices 04 E 490 Food 04 E 520 Building Construction 04 E 530 Equipment Purchased 04 E 820 Dues Membership Licenses 04 E 895 Federal Nonpublic Indirect C 04 E Expense 04 Community Service Fund 379 200 200 200 83 2 000 2 000 3 500 Communication Services 39 168 41 778 42 029 41 925 Postage and Parcel Services 24 081 24 225 29 434 30 350 106 587 86 060 86 060 92 000 6 975 6 300 6 300 6 300 27 855 22 100 22 100 24 300 215 560 280 876 301 676 278 900 38 628 48 400 49 600 49 082 169 317 177 074 244 554 202 000 7 072 6 600 17 302 2 000 134 277 138 000 145 832 138 630 0 10 500 10 500 10 250 6 446 13 000 8 000 13 000 3 751 5 400 5 365 5 230 26 689 31 179 30 865 31 179 ________________ ________________ ________________ ________________ 12 444 705 13 122 302 13 505 639 13 409 769 ________________ ________________ ________________ ________________ 77 991 166 252 294 029 278 146 93
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 06 Building Construction Fund R Revenue 06 R 091 Unrealized Gains and Losses 06 R 092 Interest Earnings 06 R 629 Health and Safety Other Revenu 06 R 631 06 R 635 Date 3 2019 05 19 19 Page 9 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 3 078 0 0 0 167 181 0 366 000 0 8 390 0 81 228 0 Sale of Bonds 4 563 709 0 24 581 720 0 Certificates of Participation 8 259 784 0 0 0 ________________ ________________ ________________ ________________ 06 R E Revenue 13 002 142 0 25 028 948 0 Expense 06 E 305 Contracted Services 1 711 503 0 7 811 934 0 06 E 310 Legal Services 39 500 0 0 0 06 E 340 Insurance 15 733 0 1 305 0 06 E 350 Repairs and Maintenance 8 993 0 119 140 0 06 E 379 Printing External 0 0 173 0 06 E 401 Supplies Materials Non Instr 4 891 0 0 0 06 E 511 Land Improvements 616 212 0 1 574 102 0 06 E 520 Building Construction 11 719 643 0 22 691 114 0 ________________ ________________ ________________ ________________ 06 E Expense 06 Building Construction Fund 14 116 475 0 32 197 768 0 ________________ ________________ ________________ ________________ 1 114 333 0 7 168 820 0 94
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 07 Debt Service Fund R Revenue Date 3 2019 05 19 19 Page 10 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 9 004 205 9 057 180 8 961 093 9 741 894 13 811 0 0 0 108 559 76 000 93 000 87 000 0 07 R 001 Property Tax Levy 07 R 091 Unrealized Gains and Losses 07 R 092 Interest Earnings 07 R 234 Agricultural Market Value Cred 13 929 0 12 932 07 R 258 Other State Credits and Exempt 0 0 83 155 0 07 R 317 Long Term Facilities Maint Aid 641 482 574 805 574 805 620 552 07 R 623 Sale of Real Property 9 285 0 0 0 07 R 631 Sale of Bonds 0 0 946 803 0 07 R 635 Certificates of Participation 0 0 2 638 0 ________________ ________________ ________________ ________________ 07 R E Revenue 9 791 271 9 707 985 10 674 426 10 449 446 Expense 07 E 710 Principal on Bonds 6 545 000 7 140 000 7 140 000 7 475 000 07 E 720 Interest on Bonds 3 538 261 2 761 499 2 761 499 3 721 509 07 E 790 Other Debt Service Expenditure 19 700 15 000 15 000 20 000 07 E 920 Bond Refunding Payments 10 245 000 0 0 0 ________________ ________________ ________________ ________________ 07 E Expense 07 Debt Service Fund 20 347 961 9 916 499 9 916 499 11 216 509 ________________ ________________ ________________ ________________ 10 556 690 208 514 757 927 767 063 95
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 08 HRA Trust Fund R Revenue Date 3 2019 05 19 19 Page 11 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 08 R 092 Interest Earnings 0 0 19 000 44 000 08 R 099 Miscellaneous Revenue from Loc 0 0 4 395 738 1 861 000 08 R Revenue ________________ ________________ ________________ ________________ E 0 0 4 414 738 1 905 000 Expense 08 E 302 Claim Payments 0 0 855 000 2 340 000 08 E 305 Contracted Services 0 0 20 050 41 000 ________________ ________________ ________________ ________________ 08 E Expense 08 HRA Trust Fund 0 0 875 050 2 381 000 ________________ ________________ ________________ ________________ 0 0 3 539 688 476 000 96
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 10 Non Allocated Site Funds R Revenue Date 3 2019 05 19 19 Page 12 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 49 837 0 245 533 0 2 131 0 4 504 0 448 072 0 348 694 0 8 001 0 8 001 0 10 R 050 Fees from Patrons 10 R 060 Admissions and Student Activit 10 R 096 Gifts and Bequests 10 R 098 Advertising Fees 10 R 099 Miscellaneous Revenue from Loc 862 539 0 430 468 0 10 R 619 Cost of Materials for Revenue 920 0 0 0 ________________ ________________ ________________ ________________ 10 R E Revenue 1 371 500 0 1 037 200 0 Expense 10 E 141 Non Licensed Classroom Personn 6 573 0 6 573 0 10 E 145 Substitute Teacher Salaries 4 679 0 1 430 0 10 E 185 Other Salary Payments License 6 422 0 2 165 0 10 E 186 Other Salary Payments Non Lic 10 753 0 3 085 0 10 E 195 Interdepartmental Employee Sal 289 0 177 0 10 E 210 FICA 1 684 0 815 0 10 E 212 Medicare 395 0 191 0 10 E 214 PERA 735 0 522 0 10 E 218 TRA 948 0 269 0 10 E 220 Health Insurance 1 681 0 1 721 0 10 E 230 Life Insurance 5 0 6 0 10 E 235 Dental Insurance 104 0 114 0 10 E 240 Long Term Disability Insurance 9 0 8 0 10 E 251 Active Employee HRA 150 0 150 0 10 E 270 Workers Compensation 214 0 101 0 10 E 305 Contracted Services 179 262 0 251 943 0 10 E 311 Credit Card Processing Fees 326 0 2 0 10 E 315 Repairs for Computers Tech 225 0 0 0 10 E 320 Communication Services 656 0 1 008 0 10 E 329 Postage and Parcel Services 38 0 88 0 10 E 360 Transportation Contracts 123 585 0 80 155 0 10 E 366 Travel and Conferences 23 163 0 23 598 0 10 E 369 Entry Fees Student Travel Allo 342 211 0 187 635 0 10 E 370 Operating Leases or Rentals 21 778 0 21 848 0 10 E 382 Laundry Dry Cleaning 0 0 184 0 10 E 388 Athletic Officials 13 681 0 14 828 0 10 E 401 Supplies Materials Non Instr 296 374 0 986 905 0 10 E 403 Printing Paper Tiger 27 0 89 0 10 E 405 NonInstr Software License 18 372 0 20 519 0 10 E 406 Instructional Software License 20 325 0 14 915 0 10 E 409 Printing Site Copiers 1 0 17 0 10 E 413 Uniforms 52 634 0 36 024 0 10 E 430 Supplies Materials Instruct 37 627 0 37 036 0 10 E 442 Gas Oil 133 0 38 0 10 E 455 NonInst Tech Supplies 7 049 0 9 298 0 10 E 456 Instructional Tech Supplies 10 169 0 6 986 0 10 E 461 Standardized Tests 1 063 0 5 140 0 10 E 465 NonInst Tech Devices 16 902 0 14 113 0 10 E 466 Instructional Tech Devices 37 179 0 22 631 0 10 E 490 Food 36 906 0 43 920 0 10 E 511 Land Improvements 0 0 42 639 0 10 E 530 Equipment Purchased 12 918 0 0 0 97
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 10 Non Allocated Site Funds E Expense Date 3 2019 05 19 19 Page 13 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 10 E 820 Dues Membership Licenses 4 255 0 4 964 0 10 E 898 Scholarships 9 875 0 23 609 0 ________________ ________________ ________________ ________________ 10 E Expense 10 Non Allocated Site Funds 1 301 375 0 1 867 459 0 ________________ ________________ ________________ ________________ 70 125 0 830 259 0 98
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 15 Building Construction Fund 15 R Revenue 15 R 092 Interest Earnings 15 R 629 Health and Safety Other Revenu Date 3 2019 05 19 19 Page 14 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 8 054 0 11 000 0 12 282 0 0 0 ________________ ________________ ________________ ________________ 15 R E Revenue 20 336 0 11 000 0 Expense 15 E 305 Contracted Services 15 E 350 Repairs and Maintenance 8 160 0 0 0 27 089 0 750 15 E 370 Operating Leases or Rentals 0 3 228 0 0 15 E 379 0 Printing External 0 0 6 147 15 E 0 511 Land Improvements 0 0 571 250 15 E 0 520 Building Construction 54 814 0 0 0 ________________ ________________ ________________ ________________ 15 E Expense 15 Building Construction Fund 15 93 291 0 578 147 0 ________________ ________________ ________________ ________________ 72 955 0 567 147 0 99
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 19 Building Construction Fund 19 R Revenue 19 R 092 Interest Earnings Date 3 2019 05 19 19 Page 15 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 903 0 1 000 0 ________________ ________________ ________________ ________________ 19 R E Revenue 903 0 1 000 0 Expense 19 E 305 Contracted Services 6 874 0 0 0 19 E 350 Repairs and Maintenance 7 902 0 0 0 19 E 379 Printing External 0 0 145 0 19 E 511 Land Improvements 0 0 70 860 0 19 E 520 Building Construction 26 150 0 0 0 ________________ ________________ ________________ ________________ 19 E Expense 19 Building Construction Fund 19 40 926 0 71 005 0 ________________ ________________ ________________ ________________ 40 023 0 70 005 0 100
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 20 Workers Compensation Fund R Revenue Date 3 2019 05 19 19 Page 16 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 20 R 091 Unrealized Gains and Losses 3 660 0 0 0 20 R 092 Interest Earnings 19 073 31 000 31 000 29 000 20 R 099 Miscellaneous Revenue from Loc 1 015 214 1 068 000 1 068 000 953 000 ________________ ________________ ________________ ________________ 20 R E Revenue 1 030 627 1 099 000 1 099 000 982 000 Expense 20 E 114 Off Schedule Admin 13 495 13 447 13 381 13 838 20 E 171 Clerical 44 079 46 083 45 860 47 946 20 E 210 FICA 3 288 3 321 3 305 3 453 20 E 212 Medicare 769 778 774 807 20 E 214 PERA 4 365 4 466 4 444 4 635 20 E 220 Health Insurance 16 908 17 414 17 414 17 260 20 E 230 Life Insurance 93 97 90 94 20 E 235 Dental Insurance 1 466 1 564 1 556 1 628 20 E 240 Long Term Disability Insurance 20 E 251 Active Employee HRA 20 E 270 Workers Compensation 436 447 445 402 20 E 302 Claim Payments 897 672 543 180 747 315 875 000 20 E 305 Contracted Services 145 780 159 300 159 300 167 265 20 E 366 Travel and Conferences 300 500 500 500 20 E 401 Supplies Materials Non Instr 436 500 500 500 20 E 409 Printing Site Copiers 305 500 500 500 20 E 820 Dues Membership Licenses 0 300 300 300 20 E 910 Permanent Transfer 0 500 000 500 000 0 95 98 89 92 1 725 1 777 1 777 1 762 ________________ ________________ ________________ ________________ 20 E Expense 20 Workers Compensation Fund 1 131 212 1 293 772 1 497 550 1 135 982 ________________ ________________ ________________ ________________ 100 585 194 772 398 550 153 982 101
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 25 Dental Trust Fund R Revenue 25 R 092 Interest Earnings 25 R 099 Miscellaneous Revenue from Loc 25 R Revenue Date 3 2019 05 19 19 Page 17 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 1 213 2 000 3 500 2 000 2 492 618 2 609 000 2 705 000 2 777 000 ________________ ________________ ________________ ________________ E 2 493 831 2 611 000 2 708 500 2 779 000 Expense 25 E 114 Off Schedule Admin 13 495 13 447 13 381 13 838 25 E 171 Clerical 83 749 81 252 80 857 58 718 25 E 210 FICA 5 767 5 634 5 607 4 265 25 E 212 Medicare 1 349 1 317 1 311 997 25 E 214 PERA 7 219 7 103 7 068 5 442 25 E 220 Health Insurance 17 434 18 060 18 060 17 896 25 E 230 Life Insurance 107 111 105 107 25 E 235 Dental Insurance 1 408 1 502 1 494 1 576 25 E 240 Long Term Disability Insurance 109 113 103 105 25 E 250 Active Employee 403B 750 773 769 761 25 E 251 Active Employee HRA 1 725 1 777 1 777 1 762 25 E 270 Workers Compensation 25 E 302 Claim Payments 25 E 305 Contracted Services 25 E 315 Repairs for Computers Tech 25 E 366 Travel and Conferences 25 E 401 Supplies Materials Non Instr 25 E 403 25 E 405 25 E 409 Printing Site Copiers 25 E 490 25 E 820 722 711 707 473 2 233 863 2 395 000 2 352 000 2 476 000 99 657 104 700 109 550 114 700 225 500 500 500 0 500 0 0 998 1 500 2 000 2 000 Printing Paper Tiger 18 100 100 100 NonInstr Software License 80 200 200 200 801 1 000 1 000 1 000 Food 0 100 100 0 Dues Membership Licenses 0 0 150 0 ________________ ________________ ________________ ________________ 25 E Expense 25 Dental Trust Fund 2 469 476 2 635 400 2 596 839 2 700 440 ________________ ________________ ________________ ________________ 24 355 24 400 111 661 78 560 102
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 29 Health Trust Fund R Revenue Date 3 2019 05 19 19 Page 18 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 29 R 091 Unrealized Gains and Losses 67 250 0 0 0 29 R 092 Interest Earnings 210 568 187 000 330 000 273 000 29 R 099 Miscellaneous Revenue from Loc 29 964 490 30 514 000 30 371 000 30 195 000 ________________ ________________ ________________ ________________ 29 R E Revenue 30 107 808 30 701 000 30 701 000 30 468 000 Expense 29 E 114 Off Schedule Admin 29 E 171 Clerical 92 413 91 946 91 500 94 624 112 189 159 106 137 527 145 695 29 E 210 FICA 29 E 212 Medicare 12 449 15 032 12 042 14 231 2 912 3 515 2 816 29 E 214 3 328 PERA 15 295 18 828 15 208 18 022 29 E 29 E 220 Health Insurance 46 422 63 267 63 267 48 117 230 Life Insurance 375 390 370 383 29 E 235 Dental Insurance 3 713 5 321 3 942 4 235 29 E 240 Long Term Disability Insurance 337 352 318 327 29 E 250 Active Employee 403B 750 773 769 761 29 E 251 Active Employee HRA 4 575 6 257 6 257 4 715 29 E 270 Workers Compensation 1 529 1 882 1 520 1 563 29 E 299 Other Employee Benefits 312 0 0 0 29 E 302 Claim Payments 23 186 948 32 288 000 30 957 800 31 498 000 29 E 305 Contracted Services 1 100 132 1 107 000 1 137 200 1 140 000 29 E 315 Repairs for Computers Tech 425 500 500 500 29 E 329 Postage and Parcel Services 6 787 7 500 7 500 7 500 29 E 366 Travel and Conferences 258 1 000 1 000 1 000 29 E 379 Printing External 668 700 700 700 29 E 401 Supplies Materials Non Instr 1 167 1 400 1 900 1 900 29 E 403 Printing Paper Tiger 352 500 700 700 29 E 405 NonInstr Software License 8 554 12 000 12 000 12 000 29 E 409 Printing Site Copiers 1 160 1 200 1 200 1 200 29 E 465 NonInst Tech Devices 274 0 0 0 29 E 490 Food 206 200 200 200 29 E 530 Equipment Purchased 0 1 500 1 500 1 500 29 E 820 Dues Membership Licenses 169 1 000 300 300 ________________ ________________ ________________ ________________ 29 E Expense 29 Health Trust Fund 24 600 371 33 789 169 32 458 036 33 001 501 ________________ ________________ ________________ ________________ 5 507 437 3 088 169 1 757 036 2 533 501 103
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 30 Paper Tiger Fund R Revenue 30 R 092 Interest Earnings 30 R 099 Miscellaneous Revenue from Loc 30 R Revenue Date 3 2019 05 19 19 Page 19 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 1 826 2 000 4 000 3 000 407 945 410 000 410 000 410 000 ________________ ________________ ________________ ________________ E 409 771 412 000 414 000 413 000 Expense 30 E 171 Clerical 97 601 93 708 93 253 97 664 30 E 210 FICA 5 746 5 538 5 511 5 922 30 E 212 Medicare 1 344 1 295 1 288 1 384 30 E 214 PERA 7 196 7 028 6 994 7 325 30 E 220 Health Insurance 17 008 17 724 17 724 17 466 30 E 230 Life Insurance 30 E 235 Dental Insurance 30 E 240 Long Term Disability Insurance 51 53 47 49 30 E 250 Active Employee 403B 958 1 030 1 025 1 523 30 E 251 Active Employee HRA 750 773 773 761 30 E 270 Workers Compensation 720 703 700 634 30 E 305 Contracted Services 737 6 180 516 1 000 30 E 315 Repairs for Computers Tech 375 2 060 0 0 30 E 319 Contracted Technology Services 0 3 090 0 0 30 E 366 Travel and Conferences 0 1 030 0 0 30 E 380 Computer Technology Leases 157 448 154 500 154 500 159 135 30 E 401 Supplies Materials Non Instr 99 916 99 910 97 038 105 000 30 E 405 NonInstr Software License 6 560 10 043 8 924 9 000 30 E 409 Printing Site Copiers 2 0 0 0 30 E 455 NonInst Tech Supplies 18 1 030 0 0 30 E 465 NonInst Tech Devices 3 167 3 348 0 0 30 E 530 Equipment Purchased 0 0 20 164 0 30 E 820 Dues Membership Licenses 0 0 49 0 119 124 118 121 1 795 1 916 1 907 1 998 ________________ ________________ ________________ ________________ 30 E Expense 30 Paper Tiger Fund 401 511 411 083 410 531 408 982 ________________ ________________ ________________ ________________ 8 260 917 3 469 4 018 104
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ 45 Postemployment Benefits Trust R Revenue Date 3 2019 05 19 19 Page 20 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget 45 R 091 Unrealized Gains and Losses 202 674 0 0 0 45 R 092 Interest Earnings 323 082 185 000 414 000 250 000 45 R 614 Contributions to Postemploymen 2 365 276 1 582 316 1 582 316 1 807 782 45 R 616 Retiree Contributions to Poste 356 300 517 000 517 000 403 000 ________________ ________________ ________________ ________________ 45 R E Revenue 3 247 332 2 284 316 2 513 316 2 460 782 993 546 1 235 301 1 235 301 1 346 767 4 482 5 000 5 000 6 000 Expense 45 E 220 Health Insurance 45 E 305 Contracted Services ________________ ________________ ________________ ________________ 45 E Expense 45 Postemployment Benefits Trust 998 028 1 240 301 1 240 301 1 352 767 ________________ ________________ ________________ ________________ 2 249 304 1 044 015 1 273 015 1 108 015 105
3frbud12 p 69 4 05 19 02 00 00 11 7 FD T ORG PRG CRS FIN Rochester ISD 535 Budget Summary by Source Object OBJ Date 3 2019 05 19 19 Page 21 2 32 PM 2017 18 2018 19 2018 19 2019 20 Actual Activity Original Budget Revised Budget Original Budget ____________________________________________________________________________________________________________________________________ Grand Revenue Totals 308 103 909 294 611 942 335 622 752 305 075 992 Grand Expense Totals 305 239 034 296 863 568 345 891 074 307 318 879 2 864 875 2 251 626 10 268 322 2 242 887 Profit Loss Loss Loss Grand Totals Number of Accounts 21296 End of report 106
APPENDIX 6 The purpose of Appendix 6 is to show the ending fund balance by fund on June 30 2018 the estimated ending fund balance by fund on June 30 2019 and the implications of the proposed budget to the estimated ending fund balance on June 30 2020 The General Fund unassigned balance is highlighted to show compliance with School Board policy School Board policy is 6 0 or greater in the unassigned fund balance at year end 107
108 335 622 750 345 890 983 2018 2019 Expenditures 239 297 938 1 867 438 9 378 245 13 505 638 32 197 767 578 147 71 005 9 916 499 875 050 1 497 550 2 596 839 32 458 036 410 531 1 240 301 GENERAL FUND FUND 01 10 Areas of Reserve Restricted for Alternative Learning Center Restricted for Medical Assistance Restricted for Long Term Facilities Maintenance Restricted for Operating Capital Restricted for Projects Funded by Certificates of Participation Restricted for Safe Schools Restricted for Staff Development Nonspendable Assigned 50 Rule Assigned Band Uniforms Assigned Donated Funds Assigned Facilities Vehicles Assigned PSEO Joint Ventures Assigned Site Carry Over Assigned Special Education Vehicles Unassigned 68 605 214 2018 2019 Revenues 234 092 237 1 037 198 9 127 719 13 799 668 25 028 947 11 000 1 000 10 674 426 4 414 738 1 099 000 2 708 500 30 701 000 414 000 2 513 316 803 038 00 402 856 758 477 2 091 699 396 789 0 67 054 0 0 0 0 0 0 0 0 391 758 17 491 701 7 5 3 430 920 00 1 703 791 00 5 046 790 00 4 511 794 00 56 094 094 Est Ending Fund Balance 6 30 2020 21 600 335 0 3 143 376 870 486 0 0 0 2 141 781 3 063 688 290 359 211 496 11 692 540 137 816 12 942 217 494 189 3 339 587 00 762 268 1 700 000 00 1 878 348 5 260 141 00 392 004 4 516 579 00 0 155 334 714 758 00 0 0 0 0 0 0 0 0 303 435 17 588 438 7 3 307 318 879 2019 2020 Expenditures 232 443 396 0 9 268 533 13 409 769 0 0 0 11 216 509 2 381 000 1 135 982 2 700 440 33 001 501 408 982 1 352 767 21 600 335 305 075 992 2019 2020 Revenues 232 469 714 0 9 461 135 13 687 915 0 0 0 10 449 446 1 905 000 982 000 2 779 000 30 468 000 413 000 2 460 782 PROJECTED AS OF 5 19 19 SUMMARY BY FUND FOR 2019 2020 21 574 017 58 336 981 Actual Ending Fund Balance 6 30 2019 21 574 017 0 2 950 774 592 340 0 0 0 2 908 844 3 539 688 444 341 132 936 14 226 041 133 798 11 834 202 The General Fund for reporting purposes consists of both Fund 01 and Fund 10 within the District s internal accounting system GRAND TOTALS GENERAL FUND 01 NON ALLOCATED FUND 10 FOOD SERVICE FUND 02 COMMUNITY SERVICE FUND 04 BUILDING CONSTRUCTION FUND 06 BUILDING CONSTRUCTION FUND 15 BUILDING CONSTRUCTION FUND 19 DEBT SERVICE FUND 07 HRA TRUST FUND 08 WORKERS COMPENSATION FUND 20 DENTAL INSURANCE TRUST FUND 25 HEALTH INSURANCE TRUST FUND 29 PAPER TIGER FUND 30 OPEB TRUST FUND 45 Actual Ending Fund Balance 6 30 2018 26 779 717 830 239 3 201 300 298 310 7 168 820 567 147 70 005 2 150 917 0 842 891 21 275 15 983 077 130 329 10 561 187 PROJECTED AS OF 3 31 19 SUMMARY BY FUND FOR 2018 2019
APPENDIX 7 The purpose of Appendix 7 is to show the Five Year General Fund Financial Forecast The Forecast shows that the unassigned fund balance will meet or exceed the School Board policy of 6 0 through 2020 2021 It is important to note when considering long range forecasts that accounting for variables two or more years into the future is less certain than accounting for the present year and next year Many things will change as it relates to funding and needs between now and five years from now This projection is a roadmap for the administration and School Board to use in making long term spending decisions The following assumptions are assumed within the forecast Voter approved referendum of 895 70 per pupil unit with inflationary increases will be in place through school year 2025 2026 The State Legislature will increase the per pupil funding formula by 2 annually At the conclusion of the 2018 2019 school year teachers and principals contracts will expire It is assumed that the 2019 2021 contract with teachers will be settled at approximately 2 annually as previously discussed during the approval of the 2017 2019 teacher s contract and that future contracts with all groups will be negotiated with no more than 2 5 annual increases inclusive of salaries and benefits This is a reduction from 3 the District historically assumed because State Aid has not grown more than 2 in many years Contracted services supplies and capital expenditures will grow at approximately 3 annually Transportation services will increase 9 5 for 2019 2020 due to hourly pay increases for bus drivers and then grow at approximately 3 5 annually Utilities will grow at approximately 3 annually for electricity water and natural gas Leases and other debt payments are forecasted per the payment schedules agreed to No additional assumptions for new school buildings coming online in the 2022 2023 school year are being assumed at this time It is important to note that new buildings will bring new overhead expenses into the General Fund without corresponding new revenue An operating referendum to fund expanded operations may be required at some point in the future 109
110 235 129 436 Other TOTAL REVENUE 186 949 818 54 215 557 241 165 375 6 035 939 27 552 421 17 588 438 3 985 578 21 574 016 7 3 Salary and Benefit Costs Other TOTAL EXPENDITURES SURPLUS DEFICIT BEGINNING FUND BALANCE UNASSIGNED OTHER PROJECTED YEAR END BALANCE UNASSIGNED FUND BALANCE AS OF EXPENDITURES EXPENDITURES 8 468 960 7 495 955 Federal 47 256 060 171 908 460 State FY 2019 Local REVENUE BUDGET Page 1 5 19 2019 2 32 PM Difference 6 6 Difference 7 5 15 551 857 21 600 334 2 178 452 236 368 074 41 230 124 195 137 950 234 189 622 0 6 244 413 181 429 552 46 515 657 FY 2021 3 870 025 19 421 881 3 6 24 2 2 4 1 1 99 7 19 1 3 1 2 2 chg 4 108 633 21 600 334 17 491 701 21 574 016 26 318 232 443 396 41 069 968 191 373 428 232 469 714 20 000 6 849 926 177 313 657 48 286 131 FY 2020 1 7 0 4 2 0 0 7 100 0 8 8 2 3 3 7 chg Difference 4 9 3 602 962 15 491 570 11 888 608 19 421 881 3 930 312 243 080 783 43 269 519 199 811 263 239 150 471 0 6 244 413 184 951 415 47 954 643 FY 2022 2 8 4 9 2 4 2 1 0 0 1 9 3 1 chg 1 9 0 2 2 4 1 3 0 0 2 0 1 3 chg Difference 0 1 3 174 229 3 427 669 253 440 10 027 157 6 599 488 254 430 682 44 917 357 209 513 325 247 831 194 0 6 244 413 192 954 804 48 631 977 FY 2024 2 7 4 1 2 4 2 3 0 0 2 2 2 7 chg All Assumptions have been provided by the District Difference 2 7 3 360 071 10 027 157 6 667 085 15 491 570 5 464 413 247 762 642 43 164 156 204 598 486 242 298 229 0 6 244 413 188 719 019 47 334 797 FY 2023 REVENUE EXPENDITURE PROJECTIONS as of May 17 2019 Five Year General Fund Financial Forecast
111 0 0 2 0 4 0 6 0 8 0 10 0 12 0 14 0 16 0 18 0 20 0 FY 2019 Revenues FY 2020 Expenditures FY 2021 FY 2022 FY 2023 REVENUES vs EXPENDITURES FY 2024 FY 2019 17 6 FY 2020 17 5 FY 2021 15 6 FY 2022 11 9 FY 2023 6 7 FY 2024 0 3 UNASSIGNED FUND BALANCE MILLIONS 0 50 000 000 100 000 000 150 000 000 200 000 000 250 000 000 300 000 000 Rochester Public Schools Page 2 5 19 2019 2 32 PM 0 0 5 0 10 0 15 0 20 0 25 0 7 000 000 6 000 000 5 000 000 4 000 000 3 000 000 2 000 000 1 000 000 0 1 000 000 FY 2020 26 318 FY 2021 2 178 452 FY 2022 3 930 312 SURPLUS DEFICIT FY 2023 5 464 413 FY 2019 21 6 FY 2020 21 6 FY 2021 19 4 FY 2023 10 0 FY 2024 3 4 All Assumptions have been provided by the District FY 2022 15 5 FY 2024 6 599 488 YEAR END FUND BALANCE MILLIONS FY 2019 6 035 939 General Fund Projection Summary
