2021-2022 Rochester Public Schools Budget Book : simplebooklet.com

2021-2022 BUDGET HIGHLIGHTSGeneral Fund Budget• Spending increasing 1.9% overall• 1% General Education State Aid increase assumed• Overall reduction in FTE to better match the number of staff to enrolled students• Ending unassigned fund balance will exceed School Board policy COVID-19• Federal CRRSA revenue of $7.1 million included, with approximately $5.2 million allocated to avoid budget reductions• Federal ARP revenue, allocation not nalized and not included• Summer of Discovery to be funded primarily from Federal fundingClass Sizes• Sections are staffed at or below target size• 15 contingency teachers budgeted to be hired if students re-enroll in the District for in-person learning or RPS Online SchoolEnhancements• RPS Online School stafng• Additional American Indian Liaison• New Executive Director of Diversity, Equity & Inclusion• Four middle school sports options at each middle school• Testing Coordinators for high school to refocus School Counselors on counseling students instead of testing• Additional Custodians for cleaning

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6April 30, 2021Dear 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 2021-2022 budget allows us to continue advancing the District’s mission in the coming year. Our budget challenges are similar to districts across the state and region. Inationary costs for employee salaries and school bus services often increase faster than the inationary funding increases provided by the State of Minnesota. Unfunded and under-funded mandates and a loss in enrollment due to the pandemic also place additional nancial pressures on the district.The 2021-2022 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 nancial resources. This budget allows us to provide additional mental health support for our students, increase access to extracurricular activities for middle school students and enhance our equity efforts by adding a cabinet level position to direct the work. The purpose of the 2021-2022 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 Muñoz SuperintendentLETTER FROM THE SUPERINTENDENT

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7May 3, 2021Dear 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. School Board policy is to set a budget and operate with an unassigned General Fund reserve in an amount greater than 6% of expenditures. This means the District has at least three-weeks’ worth of expenses in the bank to draw upon in the course of normal operations, an emergency, or State government shutdown. If the budget is followed as designed, the unassigned reserve is projected to be 8% of expenditures, which means there will be approximately one-month of expenditures available at the end of the school year. The District currently has an AA bond rating from Standard & Poor’s (S&P). This rating is given based on a detailed review of district nances and nancial practices. Having a high rating like this is particularly helpful when the District issues debt. In the coming school year, the District will likely seek permission from the Minnesota Department of Education to issue Certicates of Participation for technology replacements, as part of the Achievement & Integration plan. The primary source of general funding for the District is the State of Minnesota. The biennium budget for the State is expected to be approved by Legislators and the Governor around May 17, 2021. This budget assumes a 1% increase in General Education aid for the 2021-2022 school year. Questions about the budget can be directed to the Business Services ofce 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 CarlsonExecutive Director of FinanceLETTER FROM THE FINANCE DIRECTOR

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8STRATEGIC 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 Prole.UNIVERSAL GOALS Access and Equity Make educational equity a reality by ensuring every student experience high-quality teaching and learning in a culturally responsive environment. Student Achievement 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. Accountability Fulll our commitment to students and families by meeting the expectations of the Graduate Prole, 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.

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9GRADUATE 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: Inuences 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 exibility, 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 reection and accepts feedback for individual improvement and self-advocacy. Views setbacks as opportunities for growth and learning. SUCCESS-READY INDIVIDUAL: Procient in core academics and life skills. Develops an action plan for career and life goals in order to positively contribute to society.

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12RPS HISTORYPublic school education began in Rochester, Minnesota in 1856 when the rst school was created to provide twelve weeks of education. Also, in the same year, the rst 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. 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 ve thousand people. This school, Central School, was composed of three different educational departments each with four grades; primary, grammar and high school. 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.” The rst graduating class from Rochester Public School in 1871 had six graduates. In 2019, there were 1,161 graduates.Fast forward over 165 years and Independent School District #535 (Rochester Public Schools) now has a general fund budget of over $245 million. The District will start the year with at least $21.3 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 $15.6 million. With this level of reserve the District can handle some nancial uncertainty.

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14PROPERTY TAXESSchool 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 certies 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 ofEducation 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 2021-2022, the voter-approved levies total $27.4 million. The non-voter approved levies total $41.9 million for a total levy of $69.3 million. Compared to 2020-2021, this is an increase of $3.3 million of revenue for the District. The increase is due to $1.8 million of unemployment insurance increases related to the COVID-19 pandemic; $1.0 million as planned in the 20+ year facilities maintenance and bonding plan; and $0.5 million for school taxes abated or removed by the county on certain properties.The chart below shows school taxes payable for the District on an average home valued at $200,000 from calendar year 2012 to calendar year 2021.

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162021-2022 EXPENDITURESGeneral Fund2021-2022 budgeted amount: $245,880,496(57.2%)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. The General Fund also includes two sub-components -- the Non-Allocated Site Funds and the Student Activities Fund.Food Service Fund2021-2022 budgeted amount: $9,552,547(2.2%)This fund is used to record nancial 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 Fund2021-2022 budgeted amount: $12,612,519(2.9%)This fund is comprised of ve components, each with its own fund balance. The ve components are community service, community education, early childhood family education, school readiness, and adult basic education. Building Construction Fund2021-2022 budgeted amount: $96,973,212(22.5%)The building construction fund tracks bonds or certicates of participation proceeds for major construction projects as well as long-term facilities maintenance projects over $2 million per project. Debt Service Fund2021-2022 budgeted amount: $22,381,193(5.2%)When the District sells bonds to nance voter-approved 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 2021-2022 budgeted amount: $37,298,748(8.7%)Internal service funds are used to account for the nancing 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, self-insured health plan, and in-house printing services. HRA Trust Fund2021-2022 budgeted amount: $3,690,000(0.9%)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. Custodial Fund2021-2022 budgeted amount: $0 (0.0%)The Custodial Fund represents a ow throughmechanism in which the District receives fundsand distributes these funds to an organization,with no nancial benet to the District.OPEB Trust Fund2021-2022 budgeted amount: $1,801,855(0.4%)This irrevocable trust fund is being funded to cover future retiree Other Post-Employment Benets – namely, health insurance benets for retirees.

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172021-2022 GENERAL FUNDThe 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 93% of total district revenues, while federal aids and other sources account for 7% of revenues, as shown in the graph below.State Aids and Credits $181,466,258 (74.2%)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 $13,352,261 (5.5%)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.In addition, funding to prevent, prepare for and respond to COVID-19, address student learning loss, and prepare schools for reopening.Property Taxes $45,220,127 (18.5%)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$4,478,891 (1.8%)These revenues include miscellaneous School Board-approved fees for co-curricular activities, and admission to athletic and ne arts performances. It also includes interest income from the District’s investments, gifts to the District, and permanent transfers from other funds.2021-2022 General FundRevenue by Source

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192021-2022 GENERAL FUNDSpecial Education $51,566,406 $53,529,721 $55,095,297Middle and High School Instruction $45,242,106 $45,632,362 $46,045,844Elementary Instruction $39,403,277 $40,990,078 $41,889,726English Learners $4,632,851 $4,678,098 $4,632,524Co-curricular and Extra Curricular Activities $3,690,093 $3,759,845 $3,869,671Career and Technical Programs $2,909,351 $3,184,701 $3,943,039Federal Title Programs $3,425,431 $3,470,697 $3,095,146Gifted and Talented Programs $1,243,257 $1,235,618 $1,397,611Student Transportation $15,726,803 $16,375,135 $18,084,752Instructional Admin/Assistant Principals $4,475,055 $5,230,848 $5,162,850Guidance and Counseling Services $3,298,001 $3,762,481 $3,758,080Staff Development $4,099,997 $3,776,004 $3,646,052Other Student Support $3,510,634 $4,207,848 $3,363,015Instructional Technology $2,311,584 $2,365,142 $2,948,595Social Work Services $1,906,415 $2,272,396 $2,304,480Health Services $2,034,581 $1,966,094 $2,050,604Media Services $1,909,870 $2,045,367 $2,009,681Curriculum Development $1,192,865 $1,134,371 $1,159,137Operations and Maintenance $10,709,320 $10,773,624 $11,766,971Utilities $4,764,928 $4,960,674 $4,946,538Long Term Facilities Maintenance $5,046,790 $6,559,322 $4,893,536Capital Facilities $455,326 $513,572 $613,683Equipment Repair $350,864 $359,276 $370,245Business Services & Elections $2,328,241 $2,541,407 $2,283,012Technology Support $1,673,760 $1,687,373 $1,971,477Human Resources $1,041,779 $1,071,863 $1,168,318Communication & Marketing $399,696 $424,664 $493,249Registration & Records $333,772 $342,858 $449,683Research & Assessments $320,720 $305,044 $303,579Mental Health Collaborative $123,548 $145,559 $83,314Site Principals $7,180,560 $7,203,348 $7,185,439Ofce of Elementary & Secondary $780,443 $635,062 $1,075,715Ofce of Superintendent $516,057 $529,585 $451,728School Board $173,481 $173,481 $169,877General Fund Debt $3,203,826 $3,002,221 $2,347,166Property & Other Insurance $461,708 $552,519 $850,862Total General Fund Budget $232,443,396 $241,398,258 $245,880,4962019-2020Original2020-2021OriginalStudent Instruction$159,968,85865.1%Instructional & Pupil Support$44,487,24618.1%Sites & Buildings$22,590,9739.2%District Support Services$6,752,6322.7%Administration$8,882,7593.6%Insurance/Debt$3,198,0281.3%2021-2022Original

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2058.7%Salaries$144,332,621 23.0%Benefits$56,523,473 12.9%Purchased Services$31,636,069 2.9%Supplies and Materials$7,240,042 1.1%Capital Expenditures$2,619,933 1.4%Other$3,528,358 2021-2022 GENERAL FUNDSalaries $144,332,621 (58.7%)Includes salaries for District administrators, principals, teachers, clerical employees, paraprofessionals, building chiefs, custodians, transportation, and other staff.Benets $56,523,473 (23.0%)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.Purchased Services $31,636,069 (12.9%)Includes utilities, legal services, contracted work and other services that must be purchased from outside sources. Of the $31.6 million, over half is spent between school bus services ($15.0 million) and utilities ($3.7 million.)Supplies and Materials $7,240,042 (2.9%)Includes general supplies such as copier paper, instructional supplies for classrooms, textbooks and workbooks, standardized tests, and media resources.Capital Expenditures $2,619,933 (1.1%)Includes major building repairs and site improvements, technology equipment such as computers for classrooms, printers, copiers, and other classroom equipment.Other $3,528,358 (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.The categories of General Fund expenditure are salaries, benets, 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 benets), and the majority of those people are teachers and instructional staff who work with students in the classroom.2021-2022 General FundExpenditures by Object

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21FREQUENTLY ASKED QUESTIONSWhat is the District’s average spending per student for instruction and how is it calculated?While there is no universally agreed upon denition 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.$245,880,496 2021-2022 general fund budget(/) 17,743 Divided by 2021-2022 projected enrollment-----------------------------------------------------------------------------$13,858 Equals average spending per studentHow does this spending per student compare to the previous year’s budget?The overall general fund budget increases spending from $241 million to $246 million (1.9%). Spending is projected to increase from $13,689 per student to $13,858 per student, an increase of 1.2% on a per student basis. The District is expecting enrollment to increase by 0.6% which accounts for the additional increase in spending.$241,398,258 2020-2021 general fund budget(/) 17,635 Divided by 2020-2021 actual enrollment-----------------------------------------------------------------------------$13,689 Equals average spending per studentWhat are your elementary class size stafng ratios?Stafng 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 but rather a guideline. District Administration has placed a priority in the 2021-2022 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 further. There are ten elementary teaching positions included in the budget to be allocated once enrollment exceeds the target by approximately two per class at a grade level in a building. However, on average, class sections are 17% below target as of May 10, 2021, and there is room for growth, should more students enroll in the summer. 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 TargetStudents Enrolled as of 5/10/21Teachers Budgeted as of 5/10/21Average Class SizeKindergarten 20 966 60 161st 24 1,290 65 202nd 29 1,239 53 233rd 29 1,231 52 244th 31 1,267 51 255th 31 1,257 52 246th 32 1,266 40.4 31

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22FREQUENTLY ASKED QUESTIONSHow many staff do you have?The District budgets on a full-time equivalent (FTE) basis, rather than on a number of people basis, because there are many situations where a full-time person is not required to meet the needs of the District. Depending upon the classication 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 (1,392 hours per year). A 1.0 FTE Custodian is considered full-time when contracted for 260 days per year at 8 hours per day (2,080 hours per year). Within any given month, including regular contracted staff in the chart below plus timesheet hourly staff, substitute teachers, and seasonal coaches, the District gives a paycheck to about 3,000 unique people. The chart below sums up all the various FTE by major contract group.Group2019-2020Original2020-2021Original2021-2022OriginalSchool Board7.00 7.00 7.00Superintendent 1.00 1.00 1.00Cabinet 8.00 8.00 9.00Principals 61.00 63.00 64.00Administrators 9.00 10.00 9.00Teachers 1,467.13 1,459.44 1,441.92Paraprofessionals 561.13 549.72 532.00Community Education13.18 13.18 11.60Student Nutrition Services79.59 82.91 82.91Non-Schedule 57.46 59.93 59.02Off-Schedule 136.64 143.78 154.53Clerical 107.16 103.69 103.44Maintenance 126.00 126.00 137.00Total FTE’s2,634.28 2,627.64 2,612.42*Additional data on FTEs by job title is included as Appendix 1 and by building location as Appendix 2 to this document.

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24FREQUENTLY ASKED QUESTIONSDid you get a lot of Federal funding recently?In 2020 and 2021, multiple Congressional bills became law that provided one-time funding for school districts nationwide to combat the effects of the COVID-19 global pandemic. The District is aware of at least $31.4 million in one-time Federal funding that will be available from March 13, 2020, through September 30, 2023. This equates to about $1,700 per student. In some cases the money must be used to provide new services and supplies the District didn’t provide before COVID-19. In other cases, the money can be used to cover existing costs without having to reduce services that the District may not be able to afford to keep.• Coronavirus Aid, Relief, and Economic Security Act (CARES): $8.3 million• Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA): $7.1 million• American Rescue Plan Act (ARP): $16.0 millionDistrict leaders have included all of the CARES funding within the school year 2020-2021 revised budget. District leaders have budgeted the CRRSA funding within the school year 2021-2022 budget. The ARP funding is not reected within the school year 2021-2022 budget. More discussion is needed about how much to allocate ARP between school years 2021-2022 and 2022-2023. Do you have too many funds in reserve?School Board policy indicates that the District must keep at least 6% of annual general fund expenditures in an unassigned fund balance. Additionally, the State restricts certain unspent revenue so it can be used for the same purpose in a future year. Fund balance provides cash ow throughout the year as the District awaits payments from the State or County as well as for any emergency purpose or one-time strategic investment. At the end of the school year 2019-2020, the District had 11% of annual expenditures in the unassigned fund balance. Adding in other restricted funds, the District had 19.2% in reserve. This is slightly higher than the peer group average of 18%. Because of the reserve level, the administration is comfortable recommending a budget to the School Board that spends some of the reserve in the school year 2021-2022.Howwerethedistrict’srevenuesimpactedduringtheGreatRecession?WhatimpactdidtherevenuepatternhaveonourGeneralFundﬁscalcondition?Howdoesourﬁnancialpositioncomparetopeers?Whatopportunitiesdowehaveforreducingexpenditures?HaveourteachingstaﬀFTEsbeeninlinewithourenrollment?Howdoourteacherstaﬃngratioscomparetopeers?RochesterPublicSchoolDistrictEconomicProﬁleThereisnodataavailableforthisdistrict.OsseoPublicSchoolDistrictNorthSt.Paul-MaplewoodOakdaleP..ElkRiverSchoolDistrictMinnetonkaPublicSchoolDistrictRochesterPublicSchoolDistrictMoundsViewPublicSchoolDistrictWayzataPublicSchoolDistrictBloomingt.. St.CloudPublicSchoolDistrictLakevillePublicSchoolDistrictSouthWashingtonCountySchoolDistRobbinsdal..0.0%5.0%10.0%15.0%20.0%25.0%30.0%FundBalanceasa%ofExpendituresAverage=18.0%Thegraphbelowshowsfundbalanceasa%ofexpendituresforGeneralFundfor2020.

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25FREQUENTLY ASKED QUESTIONSAre you hiring enough teachers?From school year 2009-2010 to school year 2018-2019, the District grew its student enrollment by about 11% but increased its teacher stafng by 31%. Teachers include general education classroom teachers, school social workers, school counselors, special education teachers, etc.Do you have too few teachers and too many students per class?The peer group average is 1 teacher per every 15.59 students. The District is staffed slightly better than the average at 1 teacher per every 14.8 students. Within the peer group, the District is the third best staffed district with only Bloomington and Saint Cloud providing a better teacher to student ratio.WhatimpactdidtherevenuepatternhaveonourGeneralFundﬁscalcondition?Howdoesourﬁnancialpositioncomparetopeers?Whatopportunitiesdowehaveforreducingexpenditures?HaveourteachingstaﬀFTEsbeeninlinewithourenrollment?Howdoourteacherstaﬃngratioscomparetopeers?Whichexpenseitemshavegrownthemost?RochesterPublicSchoolDistrictEconomicProﬁleThereisnodataavailableforthisdistrict.2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 20200.00%5.00%10.00%15.00%20.00%25.00%30.00%35.00%CumulativePercentChange10.74%30.71%ThegraphbelowshowthecumulativepercentchangesinTeacherFTEandEnrollmentfrom2010to2019.%DiﬀerenceinDistrictEnrollment%DiﬀerenceinFTEHowdoesourﬁnancialpositioncomparetopeers?Whatopportunitiesdowehaveforreducingexpenditures?HaveourteachingstaﬀFTEsbeeninlinewithourenrollment?Howdoourteacherstaﬃngratioscomparetopeers?Whichexpenseitemshavegrownthemost?Whichareasdowespendmorethanourpeers?RochesterPublicSchoolDistrictEconomicProﬁleThereisnodataavailableforthisdistrictorpeerset.0.002.004.006.008.0010.0012.0014.0016.0018.00StudentsperFTESouthWashingtonCountySchoolDist-15.84MoundsViewPublicSchoolDistrict-16.15BloomingtonPublicSchoolDistrict-14.12RobbinsdalePublicSchoolDistrict-15.65MinnetonkaPublicSchoolDistrict-15.40RochesterPublicSchoolDistrict-14.80St.CloudPublicSchoolDistrict-14.07WayzataPublicSchoolDistrict-15.01LakevillePublicSchoolDistrict-17.21OsseoPublicSchoolDistrict-15.17ElkRiverSchoolDistrict-17.81Average-15.592019-StudentperTeacherFTEComparisonNorth St. Paul Maplewood School District - 15.70

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26FREQUENTLY ASKED QUESTIONSWhat 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 (AA rating from Standard & Poor’s) because the District has strategically managed its nances on an annual basis.Debt Issue Description of Debt Project Completed with DebtOriginal Principal BalancePrincipal Balance as of 6/30/21Final Payment Year2018B Certicates of Participation Student Use Instructional Technology Purchases$4,455,000 $1,560,000 2021-20222013A General Obligation Alternative Facilities BondsFolwell, Gage, Jefferson, and Kellogg Renovations$14,870,000 $14,070,000 2027-20282015B Refunding of 2008A Building BondsGibbs Construction $9,755,000 $7,285,000 2027-20282012B Certicates of Participation* John Marshall, John Adams, and Century Renovations; Alternative Learning Center Purchase and Renovations$16,455,000 $8,905,000 2028-20292017A Certicates of Participation* Hoover Addition $7,945,000 $6,705,000 2032-20332017B General Obligation Facilities Maintenance BondsHoover Renovations $4,110,000 $3,560,000 2032-20332014A General Obligation Facilities Maintenance BondsFolwell, Franklin, Gibbs, Lincoln, Pinewood, and Washing Additions; Alternative Learning Center Renovations$6,560,000 $4,670,000 2033-20342018A General Obligation Facilities Maintenance BondsLong-Term Facilities Maintenance Projects at Various Sites$24,130,000 $23,570,000 2034-20352015A General Obligation Alternative Facilities BondsPinewood Renovations $4,180,000 $3,275,000 2035-20362016A General Obligation Alternative Facilities BondsChurchill and Elton Hills Renovations $11,295,000 $9,410,000 2035-20362016C General Obligation Alternative Facilities BondsMighty Oaks, Lincoln, and Mayo Renovations $13,605,000 $11,875,000 2036-20372020A General Obligation Building Bonds3 Elementary Schools, 1 Middle School $170,410,000 $165,690,000 2039-20402020B General Obligation Facilities Maintenance and Refunding BondsKellogg and John Marshall Renovations (2012) and Edison, Facilities Services Center, Jefferson, and John Marshall Renovations (2021)$46,950,000 $46,950,000 2039-2040 TOTAL $341,670,000 $307,525,000* 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.

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27 TOTAL $341,670,000 $307,525,000FREQUENTLY ASKED QUESTIONSHow 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.Isn’t this a lot of debt?The comparison below shows that Rochester’s debt payments are well below average compared to its peers when measured on a per student basis.School Year General Fund Payments Debt Service Fund Payments Total Annual Payments2021-2022 $2,451,826 $22,361,193 $24,813,0202022-2023 $2,461,176 $22,379,020 $24,840,1962023-2024 $2,438,576 $22,936,598 $25,375,1742024-2025 $2,436,326 $23,331,490 $25,767,8162025-2026 $2,445,026 $21,558,450 $24,003,4762026-2027 $2,458,226 $21,268,725 $23,726,9512027-2028 $2,453,314 $22,058,800 $24,512,1142028-2029 $1,821,358 $19,292,325 $21,113,6832029-2030 $1,119,245 $19,766,394 $20,885,6392030-2031 $1,127,740 $18,607,694 $19,735,4342031-2032 $1,129,873 $18,774,919 $19,904,7912032-2033 $1,120,858 $18,937,981 $20,058,8392033-2034 $456,060 $19,234,200 $19,690,2602034-2035 $0 $19,232,750 $19,232,7502035-2036 $0 $16,582,388 $16,582,3882036-2037 $0 $15,948,788 $15,948,7882037-2038 $0 $15,011,050 $15,011,0502038-2039 $0 $15,133,600 $15,133,6002039-2040 $0 $15,115,725 $15,115,725Graph from Forecast 5District Year0.00%PercentofOperatingExpense$0 $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600Actual$perStudentElkRiverSchoolDistrict 2020LakevillePublicSchoolDistrict 2020SouthWashingtonCountySchoolDist 2020RobbinsdalePublicSchoolDistrict 2020St.CloudPublicSchoolDistrict 2020MoundsViewPublicSchoolDistrict 2020NorthSt.Paul-MaplewoodOakdalePublic.. 2020BloomingtonPublicSchoolDistrict 2020WayzataPublicSchoolDistrict 2020OsseoPublicSchoolDistrict 2020RochesterPublicSchoolDistrict 2020MinnetonkaPublicSchoolDistrict 2020$1,658$1,617$1,565$1,552$1,464$1,403$1,311$1,146$1,055$951$795$735$1,271#*#*#*#*#*District#*#*#*#*#*LineItemSpendingComparisonNote:"OperatingExpense"isfromfunds01,02,and04PerStudentCountsuseADMSource:UFARSTapeReportsasSubmittedtoMDEDisplayBy2020

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28FREQUENTLY ASKED QUESTIONSHow 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. At that time, the amount passed was the State average. As of the latest data available for the school year 2020-2021, Rochester lags behind its peers in local operating revenue on a per student basis ($1,485 versus an average of $2,049). If a question were put before the voters to move up to the peer group average, it would result in $11.0 million extra per year of revenue for the District. Going to the State law maximum (like Minnetonka) would result in $19.9 million extra per year of revenue for the District. $ 2,504 $ 2,471 $ 2,466 $ 2,459 $ 2,459 $ 2,261 $ 2,178 $ 2,050 $ 1,941 $ 1,589 $ 1,485 $ 724 0100020003000Minnetonka Public Wayzata Public School Bloomington Public Mounds View Public Robbinsdale Public South Washington Osseo Public School Lakeville Public School Elk River School DistrictNorth St Paul-Rochester Public School St. Cloud Public School

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29FREQUENTLY ASKED QUESTIONSWhat is your open enrollment picture?In the 2019-2020 school year, there were 2,176 resident students of the District who chose to transfer out to another public school district (or charter school.) In the same school year, 392 students decided to leave their home district and open enroll into Rochester Public Schools. The net loss of students for 2019-2020 was 1,784 students. If the District were able to serve these 2,176 resident students that are leaving each year, another $17.6 million of revenue would be received; however, at least $13.4 million more in expenses would be required as more than 147 additional teachers would also be needed to maintain a one teacher per 14.8 students stafng ratio.2312372552612652903223713843921,5271,5561,5601,6141,6121,7661,8691,9362,0542,1761,2961,3201,3051,353 1,3471,4761,5481,5651,6701,78405001,0001,5002,0002,5002010- 2011 2011- 2012 2012- 2013 2013- 2014 2014- 2015 2015- 2016 2016- 2017 2017- 2018 2018- 2019 2019- 2020Non-Residents Attending Residents Enrolling Elsewhere Net Loss

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342019-2020 2020-2021 2021-2022Category Job Titles Original Original Original ChangeBoard School Board Member 7.00 7.00 7.00 0.00Super Superintendent 1.00 1.00 1.00 0.00Cabinet Executive Director of Community Education 1.00 1.00 1.00 0.00Cabinet Executive Director of Curriculum & Instruction 1.00 1.00 1.00 0.00Cabinet Executive Director of Diversity, Equity & Inclusion 0.00 0.00 1.00 1.00Cabinet Executive Director of Elementary & Secondary Education 1.00 1.00 1.00 0.00Cabinet Executive Director of Finance 1.00 1.00 1.00 0.00Cabinet Executive Director of Human Resources 1.00 1.00 1.00 0.00Cabinet Executive Director of Marketing, Communications & Technology 1.00 1.00 1.00 0.00Cabinet Executive Director of Operations 1.00 1.00 1.00 0.00Cabinet Executive Director of Student Services 1.00 1.00 1.00 0.00Cabinet 8.00 8.00 9.00 1.00Principal Online Assistant Principal 0.00 0.00 1.00 1.00Principal Elementary Assistant Principal 7.00 15.00 15.00 0.00Principal Elementary Associate Principal 7.00 0.00 0.00 0.00Principal Elementary Principal 15.00 15.00 15.00 0.00Principal Middle School Assistant Principal 4.00 8.00 8.00 0.00Principal Middle School Associate Principal 4.00 0.00 0.00 0.00Principal Middle School Principal 4.00 4.00 4.00 0.00Principal Principal on Special Assignment 5.00 4.00 4.00 0.00Principal Senior High Assistant Principal 7.00 12.00 12.00 0.00Principal Senior High Associate Principal 3.00 0.00 0.00 0.00Principal Senior High Principal 5.00 5.00 5.00 0.00Principal 61.00 63.00 64.00 1.00Admin Assistant Director of Special Education 3.00 3.00 0.00 (3.00)Admin Assistant Director of Student Services 1.00 1.00 0.00 (1.00)Admin Coordinator of Early Childhood Special Education 1.00 1.00 1.00 0.00Admin Coordinator of Equity 0.00 1.00 0.00 (1.00)Admin Coordinator of Family Engagement & Partnerships 1.00 1.00 1.00 0.00Admin Director of Elementary & Secondary Education 2.00 2.00 2.00 0.00Admin Director of Student Services 0.00 0.00 1.00 1.00Admin Director of Special Education 1.00 1.00 4.00 3.00Admin 9.00 10.00 9.00 (1.00)All 86.00 89.00 90.00 1.00Administrative Leadership Full-Time EquivalentsSchool Board, Superintendent, Cabinet, Principals, and Administrators

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352019-2020 2020-2021 2021-2022Category Job Titles Original Original Original ChangeAdult Adult Literacy 16.37 12.97 12.31 (0.66)ElemEd Kindergarten 64.00 64.00 56.00 (8.00)ElemEd Kindergarten - Spanish Immersion 2.00 2.00 2.00 0.00ElemEd Montessori Kindergarten 2.00 2.00 2.00 0.00ElemEd Grade 1 67.00 68.00 71.00 3.00 *ElemEd Grade 1 - Spanish Immersion 2.00 2.00 2.00 0.00ElemEd Grade 2 52.00 50.00 50.00 0.00ElemEd Grade 2 - Spanish Immersion 2.00 2.00 2.00 0.00ElemEd Grade 2-3 1.00 0.00 0.00 0.00ElemEd Montessori Level 1 4.00 4.00 4.00 0.00ElemEd Grade 3 52.00 51.00 50.00 (1.00)ElemEd Grade 3 - Spanish Immersion 2.00 2.00 1.00 (1.00)ElemEd Grade 4 49.00 48.00 48.00 0.00ElemEd Grade 4 - Spanish Immersion 1.00 1.00 2.00 1.00ElemEd Grade 4-5 1.00 0.00 0.00 0.00ElemEd Grade 5 49.00 49.00 50.00 1.00ElemEd Grade 5 - Spanish Immersion 1.00 1.00 1.00 0.00ElemEd Montessori Level 2 2.00 2.00 2.00 0.00ElemEd Elementary Education 14.45 10.30 9.30 (1.00)ElemEd Intermediate SIS 1.00 1.00 1.00 0.00ElemEd Primary SIS 1.00 1.00 3.00 2.00ElemEd Reading Elementary 17.10 15.10 15.10 0.00ElemEd 386.55 375.40 371.40 (4.00)PreK ECFE Teacher 30.51 30.51 26.03 (4.48)SecEd Agriculture Education 1.70 1.70 3.10 1.40SecEd AVID Teacher 1.00 1.00 0.60 (0.40)SecEd Business Education 7.30 7.55 11.05 3.50SecEd Communication Arts 4.10 4.05 4.05 0.00SecEd Driver's Education 1.00 1.00 1.00 0.00SecEd English 56.80 58.30 56.50 (1.80)SecEd English - Spanish Immersion 0.00 0.00 0.20 0.20SecEd Family and Consumer Science 6.10 6.40 7.20 0.80SecEd French 3.60 3.80 2.80 (1.00)SecEd German 2.60 2.00 2.00 0.00SecEd Grade 6 44.00 42.60 40.00 (2.60)SecEd Grade 6 - Spanish Immersion 0.00 0.60 0.40 (0.20)SecEd Health 8.20 8.40 8.50 0.10SecEd INCubatoredu 0.40 0.30 0.30 0.00SecEd Industrial Technology 3.20 3.50 3.10 (0.40)SecEd Information Technology 1.20 1.10 1.10 0.00SecEd Latin 2.80 2.60 1.60 (1.00)SecEd Lead Teacher 4.00 1.00 1.00 0.00SecEd Math 58.40 57.70 55.30 (2.40)SecEd Medical Careers 3.00 2.90 3.30 0.40SecEd Middle School Right Fit Teacher 2.00 2.00 2.00 0.00SecEd Project Lead the Way 8.05 7.65 7.85 0.20SecEd Recovery School Teacher 2.00 2.00 2.00 0.00SecEd Science 56.60 55.90 54.60 (1.30)SecEd Social Studies 55.90 55.80 55.10 (0.70)SecEd Social Studies - Spanish Immersion 0.00 0.00 0.20 0.20Teacher Full-Time Equivalents

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362019-2020 2020-2021 2021-2022Category Job Titles Original Original Original ChangeTeacher Full-Time EquivalentsSecEd Spanish 14.50 14.45 13.85 (0.60)SecEd Trade & Industrial Education 1.10 1.00 0.10 (0.90)SecEd TV Production 0.20 0.00 0.00 0.00SecEd WECEP Disadvantaged 3.40 3.50 4.00 0.50SecEd 353.15 348.80 342.80 (6.00)SpecArea Art 26.54 27.14 26.50 (0.63)SpecArea Gifted and Talented 11.44 11.53 13.45 1.92SpecArea Library Media Specialist 11.39 11.84 11.71 (0.13)SpecArea Music 35.50 35.34 34.00 (1.34)SpecArea Physical Education 34.43 34.12 32.87 (1.25)SpecArea Quarry Hill Teacher 1.17 1.17 1.17 0.00SpecArea 120.47 121.14 119.70 (1.43)SPED Adapt Phy Ed 6.03 6.03 6.03 0.00SPED ASD 16.00 18.10 18.10 0.00SPED Assistive Technology Consultant 0.50 0.50 0.50 0.00SPED Audiologist 2.00 2.00 2.00 0.00SPED Autism & Behavior Instructional Coach 6.00 7.10 7.10 0.00SPED BAMH/SPED Instructional Coach 0.00 0.70 0.70 0.00SPED Behavior Instructional Coach 0.00 2.00 1.00 (1.00)SPED DCD-MM 13.50 12.80 14.50 1.70SPED DCD-MM/LD 1.00 0.70 1.00 0.30SPED DCD-SP 30.00 30.00 30.00 0.00SPED Deaf/Hard of Hearing 7.30 7.30 7.20 (0.10)SPED EBD 74.00 74.95 75.50 0.55SPED EBD/LD 7.00 8.00 8.00 0.00SPED EC/SE 41.40 41.40 37.80 (3.60)SPED LD 49.00 55.00 53.50 (1.50)SPED Occupational Therapist 7.30 7.30 8.40 1.10SPED Physical Therapist 3.03 3.03 3.03 0.00SPED Physically Impaired 0.50 0.50 0.50 0.00SPED School Psychologist 16.50 16.70 16.70 0.00SPED Special Ed Academic Coach 2.00 2.00 1.00 (1.00)SPED Special Ed Instructional Coach 18.40 19.30 20.20 0.90SPED Special Ed Float Teacher 0.00 0.00 2.00 2.00SPED Speech Language Pathologist 43.70 44.70 46.50 1.80SPED Visually Impaired 1.00 1.00 1.00 0.00SPED WECEP Handicapped 7.00 7.00 7.00 0.00SPED 353.15 368.10 369.25 1.15Support 504 Specialist 2.00 2.00 2.00 0.00Support AMERICORP Reading Coach 0.30 0.30 0.00 (0.30)Support AVID Coordinator 0.20 0.20 0.20 0.00Support Behavior Specialist 4.50 3.50 1.00 (2.50)Support Community Schools Instructional Coach 1.00 1.00 1.00 0.00Support Community Schools Site Facilitator 3.00 3.90 4.90 1.00Support Elementary Reading Coach 2.00 2.00 2.00 0.00Support English Learner 46.80 46.05 44.80 (1.25)Support Instructional Coach 23.80 23.45 24.65 1.20Support Literacy Coach 1.00 1.00 1.00 0.00Support LSN 13.10 14.60 15.00 0.40Support REA President 1.00 1.00 1.00 0.00Support School Counselor Elementary 15.00 15.00 15.00 0.00

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372019-2020 2020-2021 2021-2022Category Job Titles Original Original Original ChangeTeacher Full-Time EquivalentsSupport School Counselor Non-Public Schools 2.13 2.13 2.13 0.00Support School Counselor Secondary 23.00 25.00 25.00 0.00Support Science Fair 0.20 0.00 0.00 0.00Support Social Emotional Learning Lead 0.75 0.75 0.00 (0.75)Support Social Worker 38.55 40.10 40.50 0.40Support Spanish Immersion Coach 1.00 1.00 1.20 0.20Support Success Coach 11.30 10.55 9.05 (1.50)Support T.O.S.A. - Clinical Coach 4.00 3.00 3.00 0.00Support T.O.S.A. - Curriculum & Instruction 1.00 1.00 1.00 0.00Support T.O.S.A. - District Math Specialist 1.00 1.00 1.00 0.00Support T.O.S.A. - Focus on Instructional Tech 0.00 0.00 1.00 1.00Support T.O.S.A. - Implementation Associate 5.00 4.00 4.00 0.00Support 201.63 202.53 200.43 (2.10)All 1,461.83 1,459.44 1,441.92 (17.53)** = 5.0 FTE extra EBD built in the budget but not allocated to a building as of 4/30/21* = 10.0 FTE extra Grade 1 built in the budget but not allocated to a building as of 4/30/21

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382019-20 2020-2021 2021-2022Category Job Titles Original Original Original ChangeElemEd Behavioral Support Para 5.06 4.47 3.75 (0.72)ElemEd Elem Para 74.97 67.53 64.94 (2.59)ElemEd Elem Para - Spanish Immersion 0.00 4.06 4.78 0.72ElemEd Elem Para Library Media 10.06 10.88 10.94 0.06ElemEd 90.09 86.94 84.41 (2.53)SecEd Middle School Right Fit Para 2.00 1.63 1.63 0.00SecEd Sec Para 16.56 15.44 14.28 (1.16)SecEd Sec Para ALC 3.25 2.50 2.50 0.00SecEd Sec Para ALC Day Care 1.75 1.75 1.75 0.00SecEd Sec Para ALC Day Care Year-Round 1.00 1.00 1.00 0.00SecEd Sec Para Computer Lab 0.94 0.94 0.94 0.00SecEd Sec Para Hall Monitor 1.66 1.56 1.56 0.00SecEd Sec Para Instruction 0.88 0.88 0.88 0.00SecEd Sec Para Library 6.50 6.38 6.56 0.19SecEd Sec Para Parking Lot Monitor 1.00 1.00 1.00 0.00SecEd Sec Para Quarry Hill 0.75 0.75 0.75 0.00SecEd Sec Para Security 15.06 15.31 13.94 (1.38)SecEd Sec Para Shopper 0.25 0.25 0.25 0.00SecEd Sec Para Study 0.88 0.88 0.88 0.00SecEd Sec Para TV 1.00 0.00 0.00 0.00SecEd Sec Para Vo Tech 0.88 0.88 0.88 0.00SecEd 54.34 51.13 48.78 (2.34)SPED District Bus Driver Paraprofessional 0.88 0.88 0.88 0.00SPED SSS Para ASD 31.72 34.44 33.63 (0.81)SPED SSS Para Behavior Aid 4.09 3.28 1.63 (1.66)SPED SSS Para Bilingual Specialist 0.75 0.75 0.75 0.00SPED SSS Para DCD-MM 43.72 39.63 38.06 (1.56)SPED SSS Para DCD-SP 67.31 67.44 63.25 (4.19)SPED SSS Para DHH & Blind Intervener 0.88 0.88 0.88 0.00SPED SSS Para DHH Notetaker 9.31 8.50 7.69 (0.81)SPED SSS Para DHH Support 1.56 1.56 1.56 0.00SPED SSS Para Due Process 2.94 2.94 2.94 0.00SPED SSS Para EBD 109.72 102.69 100.66 (2.03)SPED SSS Para EBD/LD 3.22 3.22 2.88 (0.34)SPED SSS Para EC/SE 34.56 36.50 31.19 (5.31)SPED SSS Para EC/SE Support 1.56 1.56 1.56 0.00SPED SSS Para LD 8.16 6.06 8.16 2.09SPED SSS Para Multi Disability 11.47 17.00 17.66 0.66SPED SSS Para OHD 3.97 3.97 3.97 0.00SPED SSS Para PI 4.97 4.97 5.94 0.97SPED SSS Para Support 0.88 0.00 0.00 0.00Paraprofessional Full-Time Equivalents

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402019-20 2020-2021 2021-2022Category Job Titles Original Original Original ChangeClerical Accounting Technician 1.00 2.00 2.00 0.00Clerical Accounts Payable Lead 1.00 1.00 1.00 0.00Clerical Adult Enrichment Secretary 1.00 1.00 1.00 0.00Clerical American Indian Secretary 0.25 0.00 0.00 0.00Clerical Assessment Secretary 0.00 1.88 1.88 0.00Clerical Assistant Principal's Secretary 8.00 7.00 7.00 0.00Clerical Attendance Secretary 5.00 5.00 4.00 (1.00)Clerical Benefit Membership Specialist 1.00 1.00 1.00 0.00Clerical Budget Secretary 2.81 2.81 2.88 0.06Clerical Buyer 1.00 1.00 1.00 0.00Clerical Community Education Receptionist 1.00 1.00 0.00 (1.00)Clerical Community Education Secretary 5.40 5.40 6.75 1.35Clerical Community Programs Secretary 0.00 0.75 0.75 0.00Clerical Copy Specialist 2.00 2.00 2.00 0.00Clerical Counseling Office Secretary 0.00 0.00 2.00 2.00Clerical Curriculum & Instruction Secretary 1.00 1.00 1.00 0.00Clerical ECFE Secretary 0.75 0.75 0.75 0.00Clerical ECFS Secretary 0.63 0.63 0.63 0.00Clerical Employee Support Specialist 1.00 1.00 1.00 0.00Clerical Facilities & Grounds Secretary 1.00 1.00 1.00 0.00Clerical Fixed Assets Technician 1.00 1.00 1.000.00Clerical Graduate Induction Program Secretary 0.41 0.00 0.00 0.00Clerical Graphic Designer 0.69 0.00 0.00 0.00Clerical Guidance Office Secretary 3.00 2.00 0.00 (2.00)Clerical Human Resources Receptionist/Secretary 1.00 0.00 0.00 0.00Clerical Instructional Technology Secretary 1.00 1.00 0.00 (1.00)Clerical Insurance Claims Examiner 3.00 3.00 3.00 0.00Clerical Lead Copy Specialist 1.00 1.00 1.00 0.00Clerical Media Secretary 1.00 1.00 1.00 0.00Clerical Office Manager for Activities/Athletics 3.00 3.00 3.00 0.00Clerical Office Manager for Elementary School 16.00 16.00 16.00 0.00Clerical Office Manager for Facilities Services 1.00 1.00 1.00 0.00Clerical Office Manager for Secondary School 9.00 9.00 9.00 0.00Clerical Office Manager for SNS 1.00 1.00 1.00 0.00Clerical Office Manager for Student Services 1.00 1.00 1.00 0.00Clerical Payroll Lead 1.00 1.00 1.00 0.00Clerical Payroll Technician 2.00 2.00 2.00 0.00Clerical Preschool Screening Secretary 0.60 0.60 0.75 0.15Clerical Receptionist/Secretary 17.63 16.69 17.75 1.06Clerical Registration & Records Secretary 2.00 2.00 2.00 0.00Clerical Secondary Office Secretary 2.19 1.38 1.38 0.00Clerical Secretary for Staff Development and Curriculum & Instruction 0.00 0.00 1.00 1.00Clerical SNS Secretary 0.75 0.75 0.75 0.00ClericalStaff Development Secretary 0.88 0.88 0.00 (0.88)Clerical Technology Secretary 0.69 0.69 0.69 0.00Clerical Title Secretary 0.50 0.50 0.50 0.00Clerical Total Rewards Specialist 1.00 1.00 1.00 0.00Clerical Transportation Router 1.00 0.00 0.00 0.00Clerical 107.16 103.69 103.44 (0.25)CE ECFE Teaching Assistant 13.18 13.18 11.60 (1.57)Other Full-Time EquivalentsClerical, CE, Maintenance, Non-Schedule, Off-Schedule, and Student Nutrition Services

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412019-20 2020-2021 2021-2022Category Job Titles Original Original Original ChangeOther Full-Time EquivalentsClerical, CE, Maintenance, Non-Schedule, Off-Schedule, and Student Nutrition ServicesMaint Assistant Custodian Engineer II 11.00 7.00 7.00 0.00Maint Carpenter Lead 1.00 1.00 1.00 0.00Maint Carpenter/Locksmith 1.00 1.00 1.00 0.00Maint Custodian Engineer II 15.00 15.00 15.00 0.00Maint Custodian Engineer IV 8.00 8.00 8.00 0.00Maint Custodian I 39.00 39.00 46.00 7.00Maint Custodian II 25.00 30.00 31.00 1.00Maint Custodian Lead 6.00 6.00 6.00 0.00Maint Custodian Lead VI 0.00 0.00 3.00 3.00Maint Grounds Equipment Operator 6.00 6.00 6.00 0.00Maint Grounds Equipment Operator Lead 1.00 1.00 1.00 0.00Maint Operating Engineer 6.00 3.00 3.00 0.00Maint Truck Driver 3.00 3.00 3.00 0.00Maint Truck Driver Lead 1.00 1.00 1.00 0.00Maint Utility Support Technician 3.00 5.00 5.00 0.00Maint 126.00 126.00 137.00 11.00Non DHH Sign Language Interpreter 0.81 2.50 1.63 (0.88)Non Health Office Nurse 25.03 24.81 24.78 (0.03)Non Health Office Nurse Non-Public School 1.61 1.61 1.61 0.00Non Mental Health Practitioner 29.00 30.00 30.00 0.00Non Minority Liaison 1.00 1.00 1.00 0.00Non 57.46 59.93 59.02 (0.91)Off Accountant 4.00 4.004.00 0.00Off Accounting and Budgeting Manager 0.00 0.00 2.00 2.00Off Activities Director 3.00 3.00 3.00 0.00Off Administrative Coordinator 0.00 0.00 5.00 5.00Off Administrative Support Supervisor 0.00 0.00 1.00 1.00Off Adult Literacy Intake and Assessment Specialist 1.81 1.31 0.00 (1.31)Off Adult Literacy Program 2.75 2.44 0.00 (2.44)Off Adult Literacy Program Manager of Operations 1.00 1.00 0.00 (1.00)Off American Indian Liaison 1.00 1.00 0.00 (1.00)Off Assistant Coordinator of Construction Services 0.00 1.00 0.00 (1.00)Off Assistant Coordinator of Maintenance Services 1.00 1.00 2.00 1.00Off Assistant Coordinator of SNS 1.00 1.00 0.00 (1.00)Off Assistant Director of Communications & Marketing 0.00 0.00 1.00 1.00Off Assistant Director of Technology 1.00 1.00 0.00 (1.00)Off Assistant Manager of Transportation 1.00 1.00 0.00 (1.00)Off Assistant School Board Clerk 0.00 0.00 0.50 0.50Off Assistant to the Superintendent 1.00 1.00 0.00 (1.00)Off Assistant Transportation Coordinator 1.00 1.00 0.00 (1.00)Off Bilingual Coordinator & EL Registrar 0.00 0.00 1.00 1.00Off Budget Monitor 1.00 1.00 0.00 (1.00)Off Budgeting Analyst 0.00 0.00 1.00 1.00Off Chemical Health Specialist 2.50 2.50 0.00 (2.50)Off Clinic Coordinator 1.00 1.00 0.00 (1.00)Off Collaborative Coordinator 1.00 1.00 1.00 0.00Off Communications Specialist/Digital Media 1.00 1.00 0.00 (1.00)Off Community Education Data Specialist 0.63 0.81 0.00 (0.81)Off Community Education Operations Manager 1.30 1.00 0.00 (1.00)

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422019-20 2020-2021 2021-2022Category Job Titles Original Original Original ChangeOther Full-Time EquivalentsClerical, CE, Maintenance, Non-Schedule, Off-Schedule, and Student Nutrition ServicesOff Community Education Program Coordinator 0.00 0.00 17.81 17.81Off Community Education Program Coordinator 1.00 1.00 0.00 (1.00)Off Community Education Program Manager 0.00 0.00 3.00 3.00Off Community Education Program Specialist 0.00 0.00 0.50 0.50Off Community Education Program Supervisor 0.00 0.00 1.00 1.00Off Community Education Senior Program Specialist 0.00 0.00 4.75 4.75Off Community Education Senior Program Specialist 1.00 1.00 0.00 (1.00)Off Construction Analyst 0.00 0.00 2.00 2.00Off Construction Project Assistant 1.00 0.00 0.00 0.00Off Construction Services Coordinator 0.00 0.00 1.00 1.00Off Construction Services Project Engineer 0.00 1.00 0.00 (1.00)Off Coordinator of Adult Enrichment 0.88 0.88 0.00 (0.88)Off Coordinator of Adults with Disabilities 0.75 0.75 0.00 (0.75)Off Coordinator of Bilingual Services 1.00 1.00 0.00 (1.00)Off Coordinator of Construction Services 1.00 1.00 0.00 (1.00)Off Coordinator of District Safety & Security 0.00 0.00 1.00 1.00Off Coordinator of ECFE Screening 0.69 0.69 0.00 (0.69)Off Coordinator of Equity 0.00 0.00 2.00 2.00Off Coordinator of Facilities Scheduling 1.00 1.00 0.00 (1.00)Off Coordinator of Facility Services 1.00 1.00 1.00 0.00Off Coordinator of Health & Safety 1.00 1.00 0.00 (1.00)Off Coordinator of Human Resources 1.00 1.00 0.00 (1.00)Off Coordinator of Maintenance Services 1.00 1.00 0.00 (1.00)Off Coordinator of Multi-Tiered System of Supports0.00 0.00 1.00 1.00Off Coordinator of School Readiness 1.00 1.00 0.00 (1.00)Off Coordinator of Student Nutrition Service 1.00 1.00 0.00 (1.00)Off Coordinator of Total Rewards 1.00 1.00 0.00 (1.00)Off Coordinator of Transition & Fostering Connections 1.00 1.00 0.00 (1.00)Off Coordinator of Truancy & Family Support 1.00 1.00 0.00 (1.00)Off Coordinator of Youth Enrichment 0.75 1.00 0.00 (1.00)Off Coordinator of Youth Sports 1.00 0.00 0.00 0.00Off COVID-19 Response Facilitator 0.00 0.00 2.00 2.00Off Custodial Supervisor 0.00 0.00 3.00 3.00Off Customer Care Specialist 2.00 2.00 0.00 (2.00)Off Data Management Support Specialist 0.00 0.00 2.81 2.81Off Data Specialist 0.00 0.00 1.00 1.00Off Database & Software Support Supervisor 1.00 1.00 0.00 (1.00)Off Dietitian 1.00 1.00 0.00 (1.00)Off Digital Video Specialist 0.00 1.00 0.00 (1.00)Off Electronic Repair Technician 1.00 1.00 0.00 (1.00)Off Equity Specialist 3.00 4.00 0.00 (4.00)Off Facility Manager High School 3.00 3.00 0.00 (3.00)Off Facility Manager Middle School 3.00 3.00 0.00 (3.00)Off Family & Community Liaison 0.50 0.50 0.00 (0.50)Off Health & Absence Support Specialist 1.00 1.00 0.00 (1.00)Off Health & Safety Analyst 0.00 0.001.00 1.00Off Health Services Coordinator 0.00 0.00 1.00 1.00Off Human Resource Manager 0.00 0.00 1.00 1.00Off Human Resource Specialist 0.00 0.00 4.00 4.00Off Human Resources Coordinator 0.00 0.00 1.00 1.00Off Human Resources Data Specialist 1.00 1.00 0.00 (1.00)Off Human Resources Staffing Team Leader 1.00 1.00 0.00 (1.00)

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432019-20 2020-2021 2021-2022Category Job Titles Original Original Original ChangeOther Full-Time EquivalentsClerical, CE, Maintenance, Non-Schedule, Off-Schedule, and Student Nutrition ServicesOff Inventory Specialist 0.00 0.00 1.00 1.00Off IT Administrator 0.00 0.00 7.00 7.00Off IT Analyst 0.00 0.00 3.00 3.00Off IT Assistant Director 0.00 0.00 1.00 1.00Off IT Manager 0.00 0.00 1.00 1.00Off IT Support Assistant 0.00 0.00 2.00 2.00Off IT Support Senior Support Technician 0.00 0.00 6.00 6.00Off IT Support Supervisor 0.00 0.00 3.00 3.00Off IT Support Technician 0.00 0.00 11.00 11.00Off Lead Facilities Specialist-Maintenance Services 0.00 0.00 1.00 1.00Off LEAP Coordinator 1.00 1.00 0.00 (1.00)Off Manager of Accounting 1.00 1.00 0.00 (1.00)Off Manager of Budgeting 1.00 1.00 0.00 (1.00)Off Manager of Early Childhood Family Services 1.00 1.00 0.00 (1.00)Off Manager of Purchasing 1.00 1.00 0.00 (1.00)Off Manager of Registration & Records 1.00 1.00 0.00 (1.00)Off Manager of Transportation 1.00 1.00 0.00 (1.00)Off Manager of Youth Services 1.00 1.00 0.00 (1.00)Off Marketing & Communication Analyst 1.00 1.00 1.00 0.00Off Marketing & Communication Senior Analyst 0.00 0.00 1.00 1.00Off Native American Liaison 0.00 0.00 1.50 1.50Off Network Analyst 4.00 5.00 0.00 (5.00)Off Network Support Services Supervisor 1.00 1.00 0.00 (1.00)Off Office Manager for Business Services1.00 0.00 0.00 0.00Off Office Manager for Communications & Technology 1.00 1.00 0.00 (1.00)Off Office Manager for Curriculum & Instruction 1.00 1.00 0.00 (1.00)Off Office Manager for Elementary & Secondary 1.00 1.00 0.00 (1.00)Off Office Manager for Human Resources 1.00 1.00 0.00 (1.00)Off Office Manager for Student Services 1.00 1.00 0.00 (1.00)Off Outreach and Grant Coordinator 0.50 0.50 0.00 (0.50)Off Planetarium Director 1.00 1.00 1.00 0.00Off Program Coordinator - Preschool Enrichment 0.25 0.25 0.00 (0.25)Off Programmer/Analyst 1.00 1.00 0.00 (1.00)Off Purchasing Manager 0.00 0.00 1.00 1.00Off Quarry Hill Executive Director 0.63 0.63 0.63 0.00Off Registration & Records Assistant 1.00 1.00 0.00 (1.00)Off Registration & Records Manager 0.00 0.00 1.00 1.00Off Registration & Records Specialist 0.00 0.00 1.00 1.00Off Research & Assessment Technician 1.00 1.00 1.00 0.00Off SACC Activities Coordinator 1.00 1.00 0.00 (1.00)Off SACC Team Leader 6.00 6.00 0.00 (6.00)Off SACC Team Leader - Inclusion Specialist 4.00 4.00 0.00 (4.00)Off Safe Routes to School Coordinator 0.00 1.00 0.00 (1.00)Off Senior Administrative Support Specialist 0.00 0.00 2.00 2.00Off SNS Dietician 0.00 0.00 1.00 1.00Off SNS Elementary Coordinator 1.00 1.000.00 (1.00)Off SNS Executive Chef 1.00 1.00 0.00 (1.00)Off SNS Extended Meals Coordinator 1.00 1.00 0.00 (1.00)Off SNS Manager 0.00 0.00 1.00 1.00Off SNS Program Coordinator 0.00 0.00 3.00 3.00Off SNS Supervisor 0.00 0.00 1.00 1.00Off Social Emotional Learning Coordinator 0.00 0.00 1.00 1.00

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442019-20 2020-2021 2021-2022Category Job Titles Original Original Original ChangeOther Full-Time EquivalentsClerical, CE, Maintenance, Non-Schedule, Off-Schedule, and Student Nutrition ServicesOff Software Support Specialist/Business 1.00 1.00 0.00 (1.00)Off Software Support Specialist/Student 2.00 2.00 0.00 (2.00)Off Special Education Transportation Routing 0.00 1.00 0.00 (1.00)Off Staffing Specialist 2.00 3.00 0.00 (3.00)Off Student Resiliency Specialist 2.72 4.53 4.53 0.00Off Student Services Program Coordinator 0.00 0.00 11.00 11.00Off Student Services Specialist 1.00 1.00 1.00 0.00Off Student Services Support Specialist 0.00 1.00 0.00 (1.00)Off Student Support Services Specialist 0.00 0.00 1.00 1.00Off Superintendent's Secretary 1.00 1.00 0.00 (1.00)Off Technical Analyst 9.00 9.00 0.00 (9.00)Off Technical Analyst Lead 3.00 3.00 0.00 (3.00)Off Technology & Digital Learning Supervisor 1.00 1.00 0.00 (1.00)Off Technology Repair Supervisor 1.00 1.00 0.00 (1.00)Off Technology Repair Technician 1.00 1.00 0.00 (1.00)Off Tier 2 Lead Support Analyst 1.00 0.00 0.00 0.00Off Tier 2 Support Analyst 3.00 3.00 0.00 (3.00)Off Total Reward/Benefits Analyst 0.00 0.00 1.00 1.00Off Total Rewards Supervisor 1.00 1.00 0.00 (1.00)Off Total Rewards/Benefits Manager 0.00 0.00 1.00 1.00Off Transportation Data Management 1.00 1.00 0.00 (1.00)Off Transportation Services Manager 0.00 0.00 1.00 1.00Off Transportation Services Specialist 0.00 0.00 2.00 2.00Off Transportation Services Supervisor0.00 0.00 1.00 1.00Off TV Studio Coordinator 1.00 1.00 0.00 (1.00)Off User Account Specialist 0.00 0.00 1.00 1.00Off Utility Support Lead 1.00 1.00 0.00 (1.00)Off Video Production Specialist 0.00 0.00 1.00 1.00Off Web Designer 0.00 0.00 0.50 0.50Off Youth Housing Specialist 0.00 1.00 1.00 0.00Off 136.64 143.78 154.53 10.75SNS Baker 0.94 0.94 0.94 0.00SNS Cashier 4.81 4.81 4.81 0.00SNS Elementary Lead 14.06 13.53 13.53 0.00SNS SNS Assistant Nutrition Manager 7.44 8.53 8.53 0.00SNS SNS Associate 48.34 51.09 51.09 0.00SNS SNS Middle School Manager 1.00 1.00 1.00 0.00SNS SNS Nutrition Manager 3.00 3.00 3.00 0.00SNS 79.59 82.91 82.91 0.00All 520.03 529.47 548.50 19.02

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45Building FTE Change NotesEDISON COMMUNICATIONS & MARKETINGWEB DESIGNER 0.5000 newEDISON CURRICULUM & INSTRUCTIONCOORDINATOR OF EQUITY 2.0000 1 was from Administrators group; 1 was hired with 5th Equity SpecialistDATA SPECIALIST 1.0000 newEDISON STUDENT SERVICECOORDINATOR OF MTSS 1.0000 newHEALTH SERVICES COORDINATOR 1.0000 was a teacher position through 2020-2021SOCIAL EMOTIONAL LEARNING COORDINATOR 1.0000 was a teacher position through 2020-2021EDISON SUPERINTENDENTASSISTANT SCHOOL BOARD CLERK (0.5000) reduced after Wendy Edgar retiredFRANKLINEquity Specialist (1.0000) moved to FSCFSC H&SCOVID-19 RESPONSE FACILITATOR 2.0000 temporary until the pandemic is overFSC MAINTENANCEASSISTANT COORDINATOR OF MAINT SERVICES 1.0000 restructuring of maintenance leadership after a resignationFSC OPERATIONSCOORDINATOR OF DISTRICT SAFETY SECURITY 1.0000 newFSC GIPSTUDENT SERVICES PROGRAM COORDINATOR 1.0000 Equity Specialist moved from FranklinNative American Liaison 0.5000 newSafe Routes to School Coordinator (1.0000) employee resigned 1/1/21HAWTHORNECOMMUNITY ED SENIOR PROGRAM SPECIALIST 1.4375 newJOHN ADAMSCUSTODIAL SUPERVISOR (1.0000) moved to Maintenance unionKELLOGGCUSTODIAL SUPERVISOR (1.0000) moved to Maintenance unionNORTHROPCOMMUNITY ED PROGRAM COORDINATOR (0.6875) restructuring of trips and classes coordinationRALCChemical Health Specialist (0.5000) contracting hours outside of RPSRIVERSIDESTUDENT SERVICES PROGRAM COORDINATOR 1.0000 Equity Specialist (5th position)TSSCInventory Specialist 1.0000 using Federal funds to track device inventoryIT ADMINISTRATOR 1.0000 new to support new phone systemUSER ACCOUNT SPECIALIST 1.0000 using Federal funds to track users of systemsWILLOWCUSTODIAL SUPERVISOR (1.0000) moved to Maintenance union10.75Off-Schedule Summary of Position ChangesMany positions were re-titled after the budget was produced for school year 2020-2021 to correspond with the Gallagher study of classifications. This is a summary of where the real changes are happening in the Off-Schedule from school year 2020-2021 to school year 2021-2022. All other changes on the preceding pages were title changes unless listed here.from school year 2020-2021 to school year 2021-2022

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482021-2022 Full-Time Equivalents by Building by Contract Group as of 5/12/2021Enrollment as of 5/10/2021PrincipalsTeachersParaprofessionalsNon-ScheduleStudent Nutrition ServicesCommunity Education (ECFE teaching assistants only)ClericalMaintenanceOff-ScheduleAdministratorsSuperintendentCabinetSchool BoardBuilding TotalBamber Valley 718 3.00 58.14 14.13 2.56 2.34 2.00 4.00 86.17Bishop 443 2.00 39.68 16.41 0.81 1.47 2.00 2.50 64.86Churchill 255 1.00 19.96 6.88 0.81 0.69 1.00 1.63 31.96Elton Hills 391 2.00 38.00 9.19 0.81 1.66 2.00 2.50 56.16Folwell 296 1.00 22.35 5.22 0.81 0.97 1.00 2.00 33.35Franklin 513 3.00 53.70 22.38 2.94 4.09 2.00 4.00 0.50 92.61Gage 650 3.00 65.50 24.09 3.94 4.09 2.00 4.00 106.63Gibbs 763 2.00 53.43 14.81 0.94 2.19 2.00 4.00 79.36Hoover 276 1.00 22.19 8.94 2.81 0.88 1.00 2.00 38.82Jefferson 542 2.00 48.77 21.13 0.81 1.97 2.00 4.00 80.68Lincoln 472 1.00 32.08 6.78 0.81 1.34 2.00 2.25 46.27Longfellow 296 1.00 24.94 6.94 0.81 1.31 1.00 2.00 38.00Montessori 179 8.32 0.72 9.04Pinewood 354 1.00 24.58 7.38 0.81 1.09 1.00 1.75 37.61Riverside 354 3.00 52.15 21.75 2.94 2.41 2.00 4.00 1.00 89.25Sunset Terrace 565 3.00 55.67 23.75 1.94 2.13 2.00 4.00 92.48Washington 338 1.00 24.73 9.75 2.81 1.00 1.00 2.00 42.29Friedell 460 2.00 27.90 7.31 0.91 1.50 1.88 2.00 43.49John Adams 1,100 3.00 79.30 18.47 3.00 6.69 3.00 7.00 120.46Kellogg 1,077 3.00 72.80 19.22 2.00 6.69 3.00 7.00 113.71Willow Creek 1,032 3.00 79.65 23.19 3.00 5.63 3.00 7.00 124.46Century 1,569 4.00 89.60 25.09 2.00 8.84 6.94 10.00 3.91 150.38John Marshall 1,618 4.00 101.90 28.41 2.75 10.22 6.88 9.00 4.91 1.00 169.06Mayo 2,002 4.00 111.23 32.50 2.00 10.75 6.94 11.00 5.72 184.13ALC 202 2.00 31.35 9.56 0.25 1.53 3.50 2.50 2.00 52.69C-TECH 1.00 8.90 0.88 1.00 11.78ESC Phoenix Academy 61 1.00 18.98 23.66 8.81 1.00 53.45ESC RAIL 56 1.00 12.10 19.59 32.69Hawthorne 12.31 1.75 2.00 6.69 22.75Hoover Early Learning 101 47.30 20.69 1.00 0.88 2.38 1.00 73.24INCubatoredu 0.30 0.30LEAP 4 1.00 1.00 1.00 3.00Middle School Right Fit 10 1.00 2.86 1.63 5.49Mighty Oaks 45 17.28 12.81 0.56 1.00 1.50 1.00 34.15Northrop 27.03 0.75 11.60 8.81 2.00 22.69 1.00 73.88Online School 1.00 6.30 7.30P-TECH 1.00 3.00 1.00 5.00PrairieCare 3.00 2.09 5.09Project Search 5 1.00 1.94 2.94Quarry Hill 1.17 0.75 0.63 2.55Von Wald Group Home 1.20 0.81 2.01Edison 3.00 14.00 15.25 20.25 2.00 49.00 5.00 1.00 7.00 116.50ESC 1.00 0.81 1.00 2.00 4.81FSC 3.00 1.44 6.75 22.50 18.50 1.00 1.00 54.19TSSC 0.50 37.00 37.50District Wide 325 22.29 47.00 3.61 7.00 79.90ALL 17,072 64.00 1,441.92 532.00 59.02 82.91 11.60 103.44 137.00 154.53 9.00 1.00 9.00 7.00 2,612.42It is typical at this time of year to be showing a decrease in students as there are many who still register from May to September.Elementary SchoolsMiddle SchoolsHigh SchoolsOther SchoolsService & Support Buildings

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492020-2021 Full-Time Equivalents by Building by Contract Group as of 5/14/2020Enrollment as of 5/14/2020PrincipalsTeachersParaprofessionalsNon-ScheduleStudent Nutrition ServicesCommunity Education (ECFE teaching assistants only)ClericalMaintenanceOff-ScheduleAdministratorsSuperintendentCabinetSchool BoardBuilding TotalBamber Valley 813 3.00 60.46 15.63 2.56 2.34 2.00 4.00 89.99Bishop 438 2.00 37.30 11.44 0.81 1.47 1.94 2.50 57.46Churchill 284 1.00 20.61 7.50 0.81 0.69 1.00 1.63 33.23Elton Hills 440 2.00 39.60 9.00 0.81 1.66 2.00 2.50 57.57Folwell 316 1.00 22.58 5.34 0.81 0.97 1.00 2.00 33.71Franklin 579 3.00 56.88 24.25 2.94 4.09 2.00 4.00 1.50 98.66Gage 701 3.00 69.83 26.56 3.94 4.09 2.00 4.00 113.42Gibbs 805 2.00 58.08 15.72 0.94 2.19 2.00 4.00 84.92Hoover 260 1.00 21.72 8.88 2.81 0.88 1.00 2.00 38.28Jefferson 608 2.00 51.97 23.97 0.81 1.97 2.00 4.00 86.72Lincoln 469 1.00 32.05 6.91 0.81 1.34 2.00 2.25 46.36Longfellow 309 1.00 25.27 7.47 0.81 1.31 1.00 2.00 38.86Montessori 191 8.32 0.72 9.04Pinewood 361 1.00 24.53 7.38 2.43 1.09 1.00 1.75 39.17Riverside 414 3.00 53.71 22.94 2.94 2.41 2.00 4.00 90.99Sunset Terrace 637 3.00 56.42 24.69 1.94 2.13 2.00 4.00 94.17Washington 343 1.00 25.20 9.88 2.81 1.00 1.00 2.00 42.89Friedell 470 2.00 27.70 8.94 0.94 1.50 1.88 2.00 44.95John Adams 1,116 3.00 83.85 22.13 4.38 6.69 3.00 5.00 1.00 129.04Kellogg 1,151 3.00 75.80 20.25 2.00 6.69 3.00 5.00 1.00 116.74Willow Creek 1,052 3.00 78.15 20.84 3.00 5.63 3.00 5.00 1.00 119.62Century 1,598 4.00 90.80 24.91 2.00 8.84 6.88 9.00 3.91 150.33John Marshall 1,665 4.00 105.85 28.41 2.38 10.22 6.88 9.00 4.91 1.00 172.63Mayo 1,971 4.00 109.43 35.00 2.88 10.75 6.94 9.00 5.72 183.71ALC 210 2.00 31.70 9.56 0.38 1.53 4.50 2.50 2.50 54.67C-TECH 1.00 8.60 0.88 1.00 11.48ESC Phoenix Academy 65 1.00 19.29 23.66 8.81 1.00 53.76ESC RAIL 72 1.00 11.20 19.59 31.79Hawthorne 12.97 1.00 2.00 5.25 21.22Hoover Early Learning 139 49.40 25.00 1.00 0.88 1.38 1.00 78.65INCubatoredu 0.30 0.30LEAP 2 0.75 1.00 1.75Middle School Right Fit 9 1.00 3.05 1.63 5.68Mighty Oaks 54 17.88 13.81 0.44 1.00 1.50 1.00 35.63Northrop 31.51 0.75 13.18 9.06 2.00 23.38 1.00 80.87Online School 0.00P-TECH 1.00 1.00 2.00PrairieCare 3.00 2.44 5.44Project Search 0 1.00 1.94 2.94Quarry Hill 1.17 0.75 0.63 2.55Von Wald Group Home 1.20 0.81 2.01Edison 3.00 11.75 15.25 20.13 2.00 43.00 6.00 1.00 6.00 108.13ESC 1.00 0.81 1.00 2.00 4.81FSC 3.00 1.43 6.75 21.50 14.00 1.00 1.00 48.68TSSC 0.50 34.00 34.50District Wide 311 13.59 45.75 2.00 7.00 68.34ALL 17,853 63.00 1,459.44 549.72 59.93 82.90 13.18 103.69 126.00 143.78 10.00 1.00 8.00 7.00 2,627.63It is typical at this time of year to be showing a decrease in students as there are many who still register from May to September.Service & Support BuildingsElementary SchoolsMiddle SchoolsHigh SchoolsOther Schools

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50Full-Time Equivalents by Building by Contract Group 2021-2022 compared to 2020-2021Enrollment as of 5/10/2021PrincipalsTeachersParaprofessionalsNon-ScheduleStudent Nutrition ServicesCommunity Education (ECFE teaching assistants only)ClericalMaintenanceOff-ScheduleAdministratorsSuperintendentCabinetSchool BoardBuilding TotalBamber Valley (95) 0.00 (2.33) (1.50) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (3.83)Bishop 5 0.00 2.38 4.97 0.00 0.00 0.00 0.06 0.00 0.00 0.00 0.00 0.00 0.00 7.41Churchill (29) 0.00 (0.65) (0.63) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1.27)Elton Hills (49) 0.00 (1.60) 0.19 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1.41)Folwell (20) 0.00 (0.23) (0.13) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (0.36)Franklin (66) 0.00 (3.18) (1.88) 0.00 0.00 0.00 0.00 0.00 (1.00) 0.00 0.00 0.00 0.00 (6.06)Gage (51) 0.00 (4.33) (2.47) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (6.80)Gibbs (42) 0.00 (4.66) (0.91) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (5.56)Hoover 16 0.00 0.47 0.06 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.53Jefferson (66) 0.00 (3.20) (2.84) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (6.04)Lincoln 3 0.00 0.03 (0.13) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (0.09)Longfellow (13) 0.00 (0.33) (0.53) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (0.86)Montessori (12) 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 0.00Pinewood (7) 0.00 0.05 0.00 (1.61) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1.56)Riverside (60) 0.00 (1.56) (1.19) 0.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 (1.74)Sunset Terrace (72) 0.00 (0.75) (0.94) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1.68)Washington (5) 0.00 (0.47) (0.13) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (0.59)Friedell (10) 0.00 0.20 (1.63) (0.03) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1.46)John Adams (16) 0.00 (4.55) (3.66) (1.38) 0.00 0.00 0.00 2.00 (1.00) 0.00 0.00 0.00 0.00 (8.58)Kellogg (74) 0.00 (3.00) (1.03) 0.00 0.00 0.00 0.00 2.00 (1.00) 0.00 0.00 0.00 0.00 (3.03)Willow Creek (20) 0.00 1.50 2.34 0.00 0.00 0.00 0.00 2.00 (1.00) 0.00 0.00 0.00 0.00 4.84Century (29) 0.00 (1.20) 0.19 0.00 0.00 0.00 0.06 1.00 0.00 0.00 0.00 0.00 0.00 0.05John Marshall (47) 0.00 (3.95) 0.00 0.38 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (3.57)Mayo 31 0.00 1.80 (2.50) (0.88) 0.00 0.00 0.00 2.00 0.00 0.00 0.00 0.00 0.00 0.42ALC (8) 0.00 (0.35) 0.00 (0.13) 0.00 0.00 (1.00) 0.00 (0.50) 0.00 0.00 0.00 0.00 (1.98)C-TECH 0 0.00 0.30 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.30ESC Phoenix Academy (4) 0.00 (0.31) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (0.31)ESC RAIL (16) 0.00 0.90 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.90Hawthorne 0 0.00 (0.66) 0.00 0.00 0.00 0.00 0.75 0.00 1.44 0.00 0.00 0.00 0.00 1.53Hoover Early Learning (38) 0.00 (2.10) (4.31) 0.00 0.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 0.00 (5.41)INCubatoredu 0 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 0.00LEAP 2 0.00 0.25 0.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.25Middle School Right Fit 1 0.00 (0.19) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (0.19)Mighty Oaks (9) 0.00 (0.60) (1.00) 0.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1.48)Northrop 0 0.00 (4.48) 0.00 0.00 0.00 (1.57) (0.25) 0.00 (0.69) 0.00 0.00 0.00 0.00 (6.99)Online School 0 1.00 6.30 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.30P-TECH 0 0.00 2.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.00PrairieCare 0 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 (0.34)Project Search 5 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 0.00Quarry Hill 0 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 0.00Von Wald Group Home 0 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 0.00Edison 0 0.00 2.25 0.00 0.00 0.00 0.00 0.13 0.00 6.00 (1.00) 0.00 1.00 0.00 8.38ESC 0 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 0.00FSC 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 4.50 0.00 0.00 0.00 0.00 5.50TSSC 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.00 0.00 0.00 0.00 0.00 3.00District Wide 14 0.00 8.70 1.25 1.61 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11.56ALL (781) 1.00 (17.53) (17.72) (0.91) 0.00 (1.57) (0.25) 11.00 10.75 (1.00) 0.00 1.00 0.00 (15.22)It is typical at this time of year to be showing a decrease in students as there are many who still register from May to September.Service & Support BuildingsElementary SchoolsMiddle SchoolsHigh SchoolsOther Schools

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51APPENDIX 3The purpose of Appendix 3 is to detail out the budget as it is coded in the District’s ofcial nance 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 22,944 budget line items. The 2019-2020 Actual Activity column indicates how much was actually received or actually expended in the previous completed scal year. The 2020-2021 Original Budget shows the amount the School Board approved on June 16, 2020, to begin the school year. The 2020-2021 Revised Budget is the School Board approved budget as of March 31, 2021. The 2021-2022 Original Budget is the amount proposed to the School Board for approval on May 25, 2021. When comparing 2020-2021 to 2021-2022, please note that some unspent funds from 2019-2020 were added as “carry-over” into 2020-2021 – usually only at the school building level for supplies and materials or for construction projects. Sometimes when comparing 2020-2021 to 2021-2022 the data 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.

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523frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:105.21.02.00.04 Budget Summary by Major Source & Object (Date: 3/2021) 3:07 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget01 General FundR Revenue01 R 0-- Local Revenues 48,978,527 46,411,753 46,185,270 49,679,01801 R 2-- State Revenues 144,554,037 147,138,996 141,137,540 141,627,12601 R 3-- State Aids Received from Minne 38,639,657 38,783,895 39,951,777 39,839,13201 R 4-- Federal Aids Received through 7,055,907 6,582,673 17,058,688 13,338,99101 R 5-- Federal Aid Received Directly 10,503 11,743 13,192 13,27001 R 6-- Local Sales, Insurance Recover 67,142 540,000 894,427 20,000________________ ________________ ________________ ________________01 R --- Revenue 239,305,773 239,469,060 245,240,894 244,517,537E Expense01 E 1-- Salaries and Wages 135,743,276 141,288,825 143,471,608 144,332,62101 E 2-- Employee Benefits 53,270,592 55,145,218 55,045,501 56,523,47301 E 3-- Purchased Services 29,660,189 30,084,588 32,804,452 31,636,06901 E 4-- Supplies and Materials 7,146,525 7,642,937 17,160,662 7,240,04201 E 5-- Capital Expenditures 2,479,315 3,620,303 6,688,464 2,619,93301 E 7-- Debt Service 3,203,826 3,002,221 2,455,976 2,347,16601 E 8-- Other Expenditures 759,422 614,166 690,422 1,181,192________________ ________________ ________________ ________________01 E --- Expense 232,263,145 241,398,258 258,317,085 245,880,496________________ ________________ ________________ ________________01 - --- General Fund 7,042,628 -1,929,198 -13,076,191 -1,362,959================ ================ ================ ================

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533frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:205.21.02.00.04 Budget Summary by Major Source & Object (Date: 3/2021) 3:07 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget02 Food Service FundR Revenue02 R 0-- Local Revenues 124,683 21,000 34,000 30,00002 R 3-- State Aids Received from Minne 481,146 520,051 11,656 432,20502 R 4-- Federal Aids Received through 4,846,633 5,501,332 5,681,870 6,060,30302 R 6-- Local Sales, Insurance Recover 2,824,302 3,678,950 113,743 2,354,437________________ ________________ ________________ ________________02 R --- Revenue 8,276,764 9,721,333 5,841,269 8,876,945E Expense02 E 1-- Salaries and Wages 2,579,207 2,582,474 1,717,391 2,167,48402 E 2-- Employee Benefits 875,694 946,531 597,220 766,91602 E 3-- Purchased Services 315,219 326,100 260,168 326,10002 E 4-- Supplies and Materials 4,276,822 5,128,526 2,639,328 4,625,92302 E 5-- Capital Expenditures 440,353 483,494 434,426 1,200,00002 E 8-- Other Expenditures 351,703 354,723 376,352 466,124________________ ________________ ________________ ________________02 E --- Expense 8,838,998 9,821,848 6,024,885 9,552,547________________ ________________ ________________ ________________02 - --- Food Service Fund -562,234 -100,515 -183,616 -675,602================ ================ ================ ================

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543frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:305.21.02.00.04 Budget Summary by Major Source & Object (Date: 3/2021) 3:07 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget04 Community Service FundR Revenue04 R 0-- Local Revenues 8,566,396 9,872,870 6,381,404 8,819,93104 R 2-- State Revenues 5,860 0 5,144 004 R 3-- State Aids Received from Minne 3,797,055 3,829,556 4,031,455 3,893,90504 R 4-- Federal Aids Received through 1,244,508 117,000 1,616,438 139,500________________ ________________ ________________ ________________04 R --- Revenue 13,613,819 13,819,426 12,034,441 12,853,336E Expense04 E 1-- Salaries and Wages 7,265,067 8,347,149 7,328,171 7,998,62004 E 2-- Employee Benefits 2,222,015 2,469,192 2,456,790 2,421,10604 E 3-- Purchased Services 2,002,121 1,733,676 1,690,200 1,485,90004 E 4-- Supplies and Materials 703,788 855,413 724,062 660,17104 E 5-- Capital Expenditures 5,000 22,500 9,000 13,00004 E 8-- Other Expenditures 29,440 33,522 32,231 33,722________________ ________________ ________________ ________________04 E --- Expense 12,227,431 13,461,452 12,240,454 12,612,519________________ ________________ ________________ ________________04 - --- Community Service Fund 1,386,388 357,974 -206,013 240,817================ ================ ================ ================

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553frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:405.21.02.00.04 Budget Summary by Major Source & Object (Date: 3/2021) 3:07 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget06 Building Construction FundR Revenue06 R 0-- Local Revenues 1,547,833 1,101,000 1,320,540 934,00006 R 6-- Local Sales, Insurance Recover 182,352,793 0 38,737,376 0________________ ________________ ________________ ________________06 R --- Revenue 183,900,626 1,101,000 40,057,916 934,000E Expense06 E 3-- Purchased Services 5,021,435 5,406,145 14,419,230 2,196,52506 E 4-- Supplies and Materials 16,051 0 9,512 006 E 5-- Capital Expenditures 15,615,438 68,801,698 101,640,931 94,776,68706 E 8-- Other Expenditures 0 0 668 006 E 9-- Other Financing Uses 0 0 7,849 0________________ ________________ ________________ ________________06 E --- Expense 20,652,924 74,207,843 116,078,190 96,973,212________________ ________________ ________________ ________________06 - --- Building Construction Fund 163,247,702 -73,106,843 -76,020,274 -96,039,212================ ================ ================ ================

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563frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:505.21.02.00.04 Budget Summary by Major Source & Object (Date: 3/2021) 3:07 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget07 Debt Service FundR Revenue07 R 0-- Local Revenues 9,679,192 20,806,100 20,568,722 21,302,97007 R 2-- State Revenues 96,435 0 230,378 007 R 3-- State Aids Received from Minne 620,552 696,046 662,703 704,66107 R 6-- Local Sales, Insurance Recover 4,928 0 10,421,640 0________________ ________________ ________________ ________________07 R --- Revenue 10,401,107 21,502,146 31,883,443 22,007,631E Expense07 E 7-- Debt Service 11,214,184 20,668,837 20,710,080 22,381,19307 E 9-- Other Financing Uses 0 0 9,335,000 0________________ ________________ ________________ ________________07 E --- Expense 11,214,184 20,668,837 30,045,080 22,381,193________________ ________________ ________________ ________________07 - --- Debt Service Fund -813,077 833,309 1,838,363 -373,562================ ================ ================ ================

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583frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:705.21.02.00.04 Budget Summary by Major Source & Object (Date: 3/2021) 3:07 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget10 Non-Allocated FundR Revenue10 R 0-- Local Revenues 930,849 0 266,694 0________________ ________________ ________________ ________________10 R --- Revenue 930,849 0 266,694 0E Expense10 E 1-- Salaries and Wages 7,296 0 12,212 010 E 2-- Employee Benefits 1,065 0 954 010 E 3-- Purchased Services 387,547 0 62,930 010 E 4-- Supplies and Materials 556,936 0 1,233,764 010 E 5-- Capital Expenditures 24,104 0 25,463 010 E 8-- Other Expenditures 19,693 0 40,631 0________________ ________________ ________________ ________________10 E --- Expense 996,641 0 1,375,954 0________________ ________________ ________________ ________________10 - --- Non-Allocated Fund -65,792 0 -1,109,260 0================ ================ ================ ================

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623frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:1105.21.02.00.04 Budget Summary by Major Source & Object (Date: 3/2021) 3:07 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget20 Workers Compensation FundR Revenue20 R 0-- Local Revenues 996,270 986,000 1,071,000 1,162,000________________ ________________ ________________ ________________20 R --- Revenue 996,270 986,000 1,071,000 1,162,000E Expense20 E 1-- Salaries and Wages 66,307 63,763 63,164 64,38520 E 2-- Employee Benefits 29,592 29,781 30,238 30,63020 E 3-- Purchased Services 867,965 1,113,178 1,111,918 1,078,61920 E 4-- Supplies and Materials 347 1,000 2,260 1,15020 E 8-- Other Expenditures 409 300 300 300________________ ________________ ________________ ________________20 E --- Expense 964,620 1,208,022 1,207,880 1,175,084________________ ________________ ________________ ________________20 - --- Workers Compensation Fund 31,650 -222,022 -136,880 -13,084================ ================ ================ ================

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633frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:1205.21.02.00.04 Budget Summary by Major Source & Object (Date: 3/2021) 3:07 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget25 Dental Trust FundR Revenue25 R 0-- Local Revenues 2,777,702 2,754,000 2,682,000 2,670,100________________ ________________ ________________ ________________25 R --- Revenue 2,777,702 2,754,000 2,682,000 2,670,100E Expense25 E 1-- Salaries and Wages 66,154 49,169 48,941 49,79125 E 2-- Employee Benefits 26,694 19,509 19,916 20,39525 E 3-- Purchased Services 2,082,332 2,696,200 2,304,754 2,419,93225 E 4-- Supplies and Materials 2,526 3,300 4,330 3,00025 E 8-- Other Expenditures 175 0 0 0________________ ________________ ________________ ________________25 E --- Expense 2,177,881 2,768,178 2,377,941 2,493,118________________ ________________ ________________ ________________25 - --- Dental Trust Fund 599,821 -14,178 304,059 176,982================ ================ ================ ================

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643frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:1305.21.02.00.04 Budget Summary by Major Source & Object (Date: 3/2021) 3:07 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget29 Health Trust FundR Revenue29 R 0-- Local Revenues 30,523,290 30,370,000 30,387,000 30,759,000________________ ________________ ________________ ________________29 R --- Revenue 30,523,290 30,370,000 30,387,000 30,759,000E Expense29 E 1-- Salaries and Wages 216,632 264,577 269,349 279,35529 E 2-- Employee Benefits 90,172 103,154 111,524 121,57529 E 3-- Purchased Services 28,627,782 33,803,700 31,905,567 32,630,39629 E 4-- Supplies and Materials 6,058 16,000 22,170 16,50029 E 5-- Capital Expenditures 0 1,500 1,500 029 E 8-- Other Expenditures 420 300 800 300________________ ________________ ________________ ________________29 E --- Expense 28,941,064 34,189,231 32,310,910 33,048,126________________ ________________ ________________ ________________29 - --- Health Trust Fund 1,582,226 -3,819,231 -1,923,910 -2,289,126================ ================ ================ ================

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653frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:1405.21.02.00.04 Budget Summary by Major Source & Object (Date: 3/2021) 3:07 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget30 Printing Services FundR Revenue30 R 0-- Local Revenues 406,495 631,880 631,180 582,500________________ ________________ ________________ ________________30 R --- Revenue 406,495 631,880 631,180 582,500E Expense30 E 1-- Salaries and Wages 103,886 100,289 98,494 100,28930 E 2-- Employee Benefits 37,432 37,748 37,692 37,80730 E 3-- Purchased Services 147,670 334,135 341,907 181,40030 E 4-- Supplies and Materials 88,155 119,400 73,804 119,30030 E 5-- Capital Expenditures 0 0 43,375 143,624________________ ________________ ________________ ________________30 E --- Expense 377,143 591,572 595,272 582,420________________ ________________ ________________ ________________30 - --- Printing Services Fund 29,352 40,308 35,908 80================ ================ ================ ================

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663frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:1505.21.02.00.04 Budget Summary by Major Source & Object (Date: 3/2021) 3:07 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget45 Postemployment Benefits TrustR Revenue45 R 0-- Local Revenues 742,425 65,000 719,000 257,00045 R 6-- Local Sales, Insurance Recover 2,314,965 2,425,994 2,445,689 2,659,870________________ ________________ ________________ ________________45 R --- Revenue 3,057,390 2,490,994 3,164,689 2,916,870E Expense45 E 2-- Employee Benefits 1,450,950 1,561,979 1,581,674 1,795,85545 E 3-- Purchased Services 5,630 6,000 6,000 6,000________________ ________________ ________________ ________________45 E --- Expense 1,456,580 1,567,979 1,587,674 1,801,855________________ ________________ ________________ ________________45 - --- Postemployment Benefits Trust 1,600,810 923,015 1,577,015 1,115,015================ ================ ================ ================

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69APPENDIX 4The purpose of Appendix 4 is to detail out the expenditure budget as it is coded in the District’s ofcial nance system software (Skyward). Each District fund has a summary listing the major program area. Most programs are dened explicitly for the District by MDE. Some programs are determined by the District to aid in tracking. The 2019-2020 Actual Activity column indicates how much was actually received or actually expended in the previous completed scal year. The 2020-2021 Original Budget shows the amount the School Board approved on June 18, 2020, to begin the school year. The 2019-2020 Revised Budget is the School Board approved budget as of March 31, 2021. The 2021-2022 Original Budget is the amount proposed to the School Board for approval on May 25, 2021. When comparing 2020-2021 to 2021-2022, please note that some unspent funds from 2019-2020 were added as “carry-over” into 2020-2021 – usually only at the school building level for supplies and materials or for construction projects. Sometimes when comparing 2020-2021 to 2021-2022 the data 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.

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703frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:105.21.02.00.04 Budget Summary by Major Program (Date: 3/2021) 3:06 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget01 General FundE Expense01 E 010 Board Of Education 124,903 173,481 173,530 169,87701 E 020 Superintendent 507,690 529,585 529,389 451,72801 E 030 Elem & Sec Administration 625,275 635,062 818,042 1,075,71501 E 050 School Administration 7,103,379 7,202,773 7,192,647 7,185,43901 E 103 Communications & Marketing 390,179 424,664 449,988 493,24901 E 104 Payroll 281,151 281,451 277,063 277,51801 E 105 Human Resources 993,461 1,071,863 1,054,725 1,168,31801 E 106 Elections 129,752 83,000 83,000 001 E 107 Other Administrative Support 1,155 0 0 1,20001 E 108 Administrative Technology Serv 1,751,145 1,687,373 2,425,531 1,971,47701 E 109 Registration & Records 324,387 342,858 343,047 449,68301 E 110 Business Services 1,485,729 1,976,113 2,100,515 1,833,38701 E 112 Purchasing 147,442 157,270 156,498 157,60701 E 113 Research & Assessments 309,564 305,044 296,312 303,57901 E 115 Mental Health Collaborative 174,063 145,559 167,463 82,11401 E 116 Flex Spending Administration 28,918 43,573 43,065 14,50001 E 201 Education - Kindergarten 6,148,374 6,414,247 6,705,284 6,044,11301 E 203 Education - Elementary General 35,160,521 32,424,993 35,022,430 32,946,81801 E 204 Title II Part A 427,250 461,195 487,305 423,71101 E 205 Title III Part A 225,098 235,402 264,339 228,72401 E 206 Title IV Part A 204,229 66,744 184,701 210,24501 E 211 Education - Secondary General 7,586,167 7,225,051 7,179,368 7,250,30101 E 212 Visual Art 2,324,331 2,436,428 2,443,225 2,536,08901 E 215 Business 334,127 348,313 312,960 329,59801 E 216 Title I 2,735,381 2,707,356 2,421,997 2,232,46601 E 218 Gifted & Talented Education 1,227,489 1,235,618 1,260,098 1,397,61101 E 219 English Learner 4,497,991 4,736,320 4,664,435 4,632,52401 E 220 English Language Arts 5,928,462 6,164,766 7,534,209 7,280,71701 E 230 Foreign Language 2,144,062 1,935,853 2,109,615 1,923,80001 E 240 Health, Physical Education 3,846,289 3,868,020 3,921,697 4,054,24101 E 242 Physical Education 2,160 0 350 001 E 255 Industrial Education 1,768 2,200 10,279 5,00001 E 256 Mathematics 5,808,026 5,523,512 5,747,125 5,777,99401 E 257 Computer Science/Technology Ed 1,709 0 297 001 E 258 Music 3,286,187 2,852,168 3,273,897 2,991,49701 E 260 Natural Sciences 5,606,976 5,647,555 5,759,039 5,652,17001 E 262 Quarry Hill 237,619 241,519 192,777 258,79001 E 264 Planetarium 88,960 105,437 124,807 98,95301 E 270 Social Sciences/Social Studies 5,189,726 5,255,823 5,239,779 5,386,69101 E 271 Remedial Reading & Lang Arts 0 170,775 217,303 124,67501 E 272 Remedial Math 0 221,682 196,568 258,94001 E 273 Remedial Other Content Areas 0 70,000 177,422 35,21601 E 276 Elementary Ind Instruction 0 1,571,956 1,497,390 1,124,75701 E 277 Secondary Ind Instruction 0 2,254,895 1,931,319 1,735,03701 E 281 PSEO 1,461,010 1,495,800 1,899,182 1,724,00001 E 292 Boys/Girls Athletics 1,052,913 1,271,739 1,443,682 1,261,90101 E 294 Boys Athletics 834,390 1,022,970 1,074,598 1,082,60201 E 296 Girls Athletics 698,215 905,149 978,972 965,18101 E 298 Extra-Curricular Activities 364,148 559,987 582,756 559,98701 E 301 Agriculture Education 247,235 230,021 217,022 278,72201 E 321 Health Science Technology Educ 350,902 442,566 720,295 494,24201 E 331 Family & Consumer Science 575,219 506,566 589,894 676,26501 E 341 Business & Office Education 337,970 367,853 378,411 709,70701 E 361 Trade & Industrial Education 408,282 556,734 794,259 459,397

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713frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:205.21.02.00.04 Budget Summary by Major Program (Date: 3/2021) 3:06 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget01 General FundE Expense01 E 371 Diversified & Interrelated Ed 291,996 314,965 315,989 670,15701 E 380 Special Needs 751,964 720,571 745,720 612,08601 E 399 Career & Technical - General 196,074 45,425 242,113 42,46301 E 400 General Special Education 560,523 654,662 853,771 621,87401 E 401 Speech/Language Impaired 1,549,865 208,658 625,822 279,95801 E 402 DCD-MM 3,149,721 3,039,195 3,013,878 3,023,94001 E 403 DCD-SP 6,073,255 6,256,547 7,327,135 6,329,66701 E 404 Physically Impaired 315,254 277,818 274,536 279,11001 E 405 Deaf/Hard-of-Hearing 1,735,727 1,564,278 1,441,746 1,527,54401 E 406 Visually Impaired 200,130 168,284 200,756 173,96401 E 407 Specific Learning Disability 5,014,537 5,894,350 5,786,972 6,209,33101 E 408 Emotional/Behavioral Disorder 11,923,125 12,389,285 11,765,598 12,674,70601 E 409 Deaf-Blind 46,750 34,487 33,929 34,46701 E 410 Other Health Disabilities 530,749 266,371 227,197 224,60601 E 411 Autistic Spectrum Disorders 3,356,493 3,143,381 3,017,826 3,194,81801 E 412 Developmentally Delayed 6,102,105 5,353,573 4,881,499 4,837,12001 E 414 Traumatic Brain Injury 98,548 42,821 21,367 45,62701 E 416 Severely Multiply Impaired 258,571 28,722 53,792 57,12201 E 420 Special Education - Aggregate 8,155,095 13,695,286 14,557,427 14,968,46301 E 422 ADSIS-Students w/o Disability 626,966 551,803 745,408 612,98001 E 584 School Readiness Plus 372,697 384,914 386,744 396,17301 E 605 General Instructional Support 4,417,664 5,072,871 4,932,370 5,001,48101 E 610 Curriculum & Instruction 886,004 1,134,371 1,071,275 1,159,13701 E 620 Library Media Center 1,993,084 1,992,798 2,070,515 2,009,68101 E 630 Instruction-Related Technology 2,740,598 2,365,142 7,731,692 2,948,59501 E 640 Staff Development 4,154,765 3,776,004 3,974,916 3,646,05201 E 641 District Hosted Conference 3,982 0 9,006 001 E 690 REA President 161,274 157,977 158,048 161,36901 E 710 Secondary Counseling & Guidanc 2,431,822 2,675,284 2,680,559 2,745,88201 E 712 Elementary Counseling & Guidan 1,009,577 1,087,197 1,012,148 1,012,19801 E 715 School Security 0 864,286 866,395 985,68001 E 720 Health Services 1,833,091 1,902,364 1,895,769 1,985,65301 E 730 Psychological and Mental Healt 75,691 63,730 157,461 64,95101 E 740 Social Work Services 2,037,838 2,272,396 2,237,352 2,304,48001 E 760 Pupil Transportation 15,884,431 16,375,135 16,773,008 18,084,75201 E 770 Food Services 67,778 20,000 24,792 20,00001 E 771 Student Nutrition Grants 3,656 0 39,186 001 E 790 Other Pupil Support Services 3,596,831 3,088,278 2,599,857 2,124,14601 E 794 Rochester Instructional TV 148,875 176,184 169,413 173,15401 E 796 Student & Family Engagement 50 100 100 10001 E 797 Volunteers in Education 36,056 39,460 40,571 59,93501 E 805 Equipment Repair Services 329,902 359,276 358,925 370,24501 E 810 Operations & Maintenance 10,481,771 10,636,519 11,433,818 11,630,07101 E 815 Snow Removal 126,110 118,300 118,300 136,90001 E 816 Utilities 4,776,799 4,960,674 5,334,842 4,946,53801 E 825 Classroom Moving 19,146 4,657 4,657 4,65701 E 850 Capital Facilities 1,646,466 508,915 2,398,184 609,02601 E 865 Long Term Facilities Maint 4,238,933 6,559,322 6,646,662 4,893,53601 E 866 LTFM $100k-$2m 408,278 0 0 001 E 920 Payments on Nonbonded Debts 3,203,826 3,002,221 2,455,976 2,347,16601 E 940 Insurance 517,323 552,519 932,162 850,862________________ ________________ ________________ ________________01 E --- Expense 232,263,145 241,398,258 258,317,085 245,880,496

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743frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:505.21.02.00.04 Budget Summary by Major Program (Date: 3/2021) 3:06 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget04 Community Service FundE Expense04 E 505 General Community Education 1,564,589 501,755 1,832,799 510,78404 E 506 Adult Enrichment 379,218 419,592 241,091 428,18704 E 507 Preschool Enrichment Program 62,798 108,203 42,203 70,12004 E 509 Youth Enrichment 530,491 606,132 410,132 574,14004 E 510 Adults with Disabilities 111,912 120,940 97,941 119,93004 E 520 Adult Basic Education 2,057,047 2,120,524 2,414,485 2,180,92004 E 570 School Age Child Care 4,238,061 5,773,905 3,538,324 5,056,86904 E 580 Early Childhood Family Educ 1,072,569 1,253,783 1,253,782 1,218,61404 E 582 School Readiness 1,092,716 1,201,199 1,201,199 1,192,88104 E 583 Early Childhood Screening 95,263 108,808 108,808 102,05204 E 585 Youth Development/Youth Servic 265,888 316,973 201,173 300,66204 E 590 Other Community Programs 172,497 192,998 191,629 173,53604 E 591 Council Project Funds 1,645 15,000 15,000 15,00004 E 592 Use of Facilities 207,520 301,527 301,527 234,18704 E 710 Secondary Counseling & Guidanc 207,665 246,545 222,734 228,17204 E 720 Health Services 167,552 173,568 167,627 206,465________________ ________________ ________________ ________________04 E --- Expense 12,227,431 13,461,452 12,240,454 12,612,519________________ ________________ ________________ ________________04 - --- Community Service Fund 12,227,431 13,461,452 12,240,454 12,612,519================ ================ ================ ================

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783frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:905.21.02.00.04 Budget Summary by Major Program (Date: 3/2021) 3:06 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget10 Non-Allocated FundE Expense10 E 108 Administrative Technology Serv 0 0 937 010 E 110 Business Services 933 0 358 010 E 203 Education - Elementary General 209,429 0 244,866 010 E 211 Education - Secondary General 199,485 0 325,638 010 E 212 Visual Art 54,011 0 11,210 010 E 218 Gifted & Talented Education 0 0 1,467 010 E 240 Health, Physical Education 146 0 2,354 010 E 242 Physical Education 0 0 14 010 E 256 Mathematics 181 0 673 010 E 258 Music 1,373 0 4,371 010 E 260 Natural Sciences 2,905 0 1,059 010 E 291 Co-Curricular Activities 0 0 3,009 010 E 292 Boys/Girls Athletics 22,571 0 76,737 010 E 294 Boys Athletics 120,891 0 156,650 010 E 296 Girls Athletics 234,277 0 239,846 010 E 298 Extra-Curricular Activities 87,188 0 171,444 010 E 321 Health Science Technology Educ 0 0 5,000 010 E 331 Family & Consumer Science 0 0 22 010 E 341 Business & Office Education 0 0 1,304 010 E 361 Trade & Industrial Education 0 0 5,488 010 E 399 Career & Technical - General 0 0 228 010 E 403 DCD-SP 0 0 0 010 E 411 Autistic Spectrum Disorders 105 0 688 010 E 412 Developmentally Delayed 5,172 0 16,262 010 E 420 Special Education - Aggregate 0 0 68 010 E 620 Library Media Center 665 0 3,267 010 E 640 Staff Development 4,372 0 0 010 E 710 Secondary Counseling & Guidanc 20 0 220 010 E 790 Other Pupil Support Services 5,061 0 52,482 010 E 797 Volunteers in Education 0 0 4,516 010 E 810 Operations & Maintenance 0 0 1,761 010 E 850 Capital Facilities 32,106 0 11,689 010 E 960 Other Nonrecurring Items 15,750 0 32,326 0________________ ________________ ________________ ________________10 E --- Expense 996,641 0 1,375,954 0________________ ________________ ________________ ________________10 - --- Non-Allocated Fund 996,641 0 1,375,954 0================ ================ ================ ================

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89APPENDIX 5The purpose of Appendix 5 is to detail out the revenue and expenditure budget as it is coded in the District’s ofcial nance system software (Skyward). Each District fund has a summary listing each revenue source and each expenditure object. Most codes are dened explicitly for the District by MDE. Some codes are determined by the District to aid in tracking. The 2019-2020 Actual Activity column indicates how much was actually received or actually expended in the previous completed scal year. The 2020-2021 Original Budget shows the amount the School Board approved on June 16, 2020, to begin the school year. The 2020-2021 Revised Budget is the School Board approved budget as of March 31, 2021. The 2021-2022 Original Budget is the amount proposed to the School Board for approval on May 25, 2021. When comparing 2020-2021 to 2021-2022, please note that some unspent funds from 2019-2020 were added as “carry-over” into 2020-2021 – usually only at the school building level for supplies and materials or for construction projects. Sometimes when comparing 2020-2021 to 2021-2022 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 2020-2021 are placed in object code 430 (instructional supplies and materials) when the budget is loaded into the nance 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.

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903frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:105.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget01 General FundR Revenue01 R 001 Property Tax Levy 42,936,981 42,197,801 42,166,055 44,995,12701 R 004 Revenue from Municipalities fo 284,578 25,000 25,000 25,00001 R 010 County Apportionment 272,218 250,000 180,000 100,00001 R 019 Miscellaneous Tax Revenues pai 71,010 100,000 100,000 100,00001 R 021 Tuition and Reimbursements fro 157,996 75,000 111,243 110,00001 R 031 Tuition from Out-Of-State Scho 0 0 858 001 R 040 Tuition from Patrons 38,179 22,000 4,393 001 R 041 In Service Tuition 24,735 20,000 20,000 20,00001 R 050 Fees from Patrons 646,161 746,446 681,551 651,89501 R 060 Admissions and Student Activit 291,704 299,000 60,400 60,40001 R 071 Medical Assistance Revenue Rec 1,896,039 1,700,000 1,500,000 2,000,00001 R 091 Unrealized Gains and Losses 312,172 0 0 001 R 092 Interest Earnings 725,383 181,000 380,000 386,00001 R 093 Rent 44,440 31,000 31,000 31,00001 R 096 Gifts and Bequests 293,655 185,559 186,637 82,11401 R 099 Miscellaneous Revenue from Loc 983,276 578,947 738,133 1,117,48201 R 201 Endowment Fund Apportionment 792,788 770,060 752,790 752,79001 R 211 General Education Aid 142,694,231 145,371,366 139,422,658 139,942,69601 R 212 Literacy Incentive Aid 878,995 889,319 856,695 857,86101 R 213 Shared Time Aid 149,244 108,251 73,651 73,77901 R 227 Abatement Aid 21,480 0 18,642 001 R 234 Agricultural Market Value Cred 17,332 0 13,104 001 R 258 Other State Credits and Exempt -33 0 0 001 R 300 State Aids Received from Minne 3,590,413 3,068,109 3,042,507 3,053,79501 R 317 Long Term Facilities Maint Aid 99,140 0 0 001 R 360 State Aid for Special Educatio 33,566,782 34,385,095 34,914,285 35,159,89201 R 369 Other Revenue from other State 140,188 0 79,990 001 R 370 Other Revenue from Minnesota D 453,692 600,691 1,184,995 895,44501 R 397 TRA and PERA SFS Revenue 789,442 730,000 730,000 730,00001 R 400 Federal Aids Received through 6,999,204 6,526,038 16,534,178 13,338,99101 R 405 Federal Aid Received through o 56,703 56,635 524,510 001 R 500 Federal Aid Received Directly 10,503 11,743 13,192 13,27001 R 624 Sale of Equipment 51,214 540,000 567,992 20,00001 R 625 Insurance Recovery 15,297 0 14,099 001 R 628 Judgments for the School Distr 0 0 225,000 001 R 629 Health and Safety Other Revenu 631 0 87,336 0________________ ________________ ________________ ________________01 R --- Revenue 239,305,773 239,469,060 245,240,894 244,517,537E Expense01 E 110 Superintendent & Cabinet 1,316,606 1,470,700 1,436,982 1,500,12301 E 112 School Board 50,400 50,400 50,400 63,90001 E 113 Off-Schedule (Licensed) 0 0 52,839 56,80201 E 114 Off-Schedule (Admin) 3,657,523 3,935,870 4,056,783 4,623,99501 E 115 RAA (Admin) 1,013,819 1,040,966 980,151 978,66001 E 116 RAA (Licensed) 88,715 118,316 105,493 89,59401 E 118 Principals-Lead 3,477,718 3,548,386 3,556,051 3,623,02101 E 119 Principals-Assistant 3,244,110 3,728,913 3,811,941 4,042,35001 E 120 Librarians 799,644 782,474 854,791 857,38401 E 140 Licensed Classroom Teacher 71,946,001 74,175,984 75,916,135 75,246,49001 E 141 Non-Licensed Classroom Personn 3,500,378 3,194,722 2,953,026 3,116,56501 E 142 Security Para 0 375,380 275,665 320,724

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913frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:205.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget01 General FundE Expense01 E 143 Licensed Instructional Support 7,522,425 7,094,512 7,238,252 7,204,02401 E 144 Non-Licensed Instructional Sup 14,228 12,190 15,547 12,98001 E 145 Substitute Teacher Salaries 2,187,452 2,418,651 2,462,632 2,367,57401 E 146 Substitute Non-Licensed Classr 246,868 415,000 415,000 415,00001 E 147 Hourly Teacher Salary 164,251 185,500 168,867 80,00001 E 150 Physical Therapist 214,036 221,261 229,632 232,13801 E 151 Occupational Therapist 407,454 480,825 510,701 574,73801 E 152 Educational Speech/Language Pa 2,695,488 2,832,984 2,970,187 3,032,31401 E 153 Audiologist 166,717 162,500 169,016 166,56301 E 154 Licensed School Nurse 810,474 850,433 914,793 834,05501 E 155 Health Office Nurse 861,236 930,538 877,613 906,02101 E 156 School Social Worker 2,538,899 2,766,123 2,970,776 2,869,66101 E 157 School Psychologist 1,213,282 1,017,390 1,166,965 1,225,08201 E 158 Qualified Mental Health Profes 0 0 0 54,85101 E 159 Mental Health Behavioral Aide 42,394 43,453 43,131 43,79901 E 160 Mental Health Practitioner 1,124,835 1,412,612 1,404,894 1,376,49701 E 161 Certified Paraprofessional and 8,302,466 9,017,239 7,978,961 8,972,27901 E 162 Certified One-to-One Paraprofe 302,143 268,643 298,442 228,28401 E 164 Interpreter for the Deaf 261,084 289,259 232,778 239,43301 E 165 School Counselor 2,403,539 2,650,573 2,690,991 2,678,61301 E 169 Alcohol and Chemical Dependenc 111,068 143,047 148,484 121,20701 E 170 Off-Schedule (Non-Instruction) 2,761,380 3,176,356 3,639,641 3,341,39501 E 171 Clerical 3,395,087 3,379,649 3,378,098 3,344,12801 E 174 DAPE Specialist 506,705 349,644 410,527 422,33001 E 175 Cultural Liaison 505,599 508,423 499,898 463,38201 E 178 Coaching 1,192,672 1,672,241 1,672,241 1,706,91301 E 181 Building Leadership 155,184 195,222 192,595 167,06901 E 182 Maintenance Staff 4,675,007 5,018,893 4,775,090 5,648,91301 E 183 Tutoring 39,071 85,000 85,000 85,00001 E 184 Summer School Teachers 479,474 517,240 589,931 210,54001 E 185 Other Salary Payments (License 914,845 398,637 864,713 405,63701 E 186 Other Salary Payments (Non-Lic 237,154 102,016 155,295 164,41601 E 187 Maintenance Overtime 96,133 150,000 150,000 115,00001 E 196 REA President Leave 99,712 100,660 100,660 103,17701 E 210 FICA 8,119,671 8,489,753 8,800,146 8,652,30001 E 212 Medicare 1,901,770 1,989,043 1,979,975 2,026,25501 E 214 PERA 2,117,248 2,262,400 2,118,529 2,378,47001 E 218 TRA 8,384,568 8,991,848 9,231,458 9,152,56401 E 220 Health Insurance 22,767,182 24,082,771 23,691,373 24,718,59801 E 230 Life Insurance 146,423 142,901 154,472 143,07401 E 235 Dental Insurance 2,220,886 2,205,668 2,191,719 2,252,91001 E 240 Long-Term Disability Insurance 117,017 114,482 122,943 114,12601 E 250 Active Employee 403B 1,181,547 1,277,389 1,211,323 1,258,55301 E 251 Active Employee HRA/HSA 1,765,694 1,930,133 1,750,226 2,094,38301 E 252 Severance 403B 46,300 222,096 222,096 222,09601 E 253 Severance HRA 761,139 895,844 895,844 858,20901 E 270 Workers Compensation 893,320 919,675 1,054,183 1,075,66701 E 280 Unemployment Compensation 525,659 150,000 150,000 150,00001 E 289 OPEB Up to or equal to the ARC 864,018 864,015 864,014 864,01501 E 291 OPEB Pay-as-you-go 1,450,950 600,000 600,000 555,05301 E 299 Other Employee Benefits 7,200 7,200 7,200 7,20001 E 303 Contracts less than/equal $25K 114,397 0 399,172 001 E 304 Contracts over $25K 95,020 0 194,292 001 E 305 Contracted Services 4,014,746 3,591,197 4,522,588 3,773,211

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923frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:305.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget01 General FundE Expense01 E 306 Special Education Litigation 30,111 47,300 47,300 30,10001 E 307 Legal Services 146,289 126,100 129,835 107,00001 E 310 School Resource Officer 0 394,054 394,054 331,66401 E 311 Other Contracted Security Serv 0 62,958 62,958 62,95801 E 312 Credit Card Processing Fees 32,345 33,600 35,053 32,00001 E 315 Repairs for Computers & Tech 132,108 22,100 93,341 53,40001 E 318 Contracted Custodians 138,680 123,900 123,900 143,70001 E 319 Contracted Technology Services 78,523 35,720 51,439 269,90401 E 320 Communication Services 498,988 140,321 598,731 150,84201 E 325 Data Lines 254,337 275,000 274,770 290,00001 E 329 Postage and Parcel Services 67,639 35,372 58,295 38,77201 E 330 Utility Services-Electric 2,451,865 2,681,332 2,682,007 2,404,82001 E 332 Utility Services-Water & Sewer 310,105 326,411 326,411 324,90901 E 333 Utility Services-Refuse 288,699 290,000 290,000 290,00001 E 334 Utility Services-Natural Gas 658,667 810,392 810,392 665,01801 E 340 Insurance 492,709 531,857 913,546 830,30001 E 350 Repairs and Maintenance 3,025,038 2,544,483 2,737,404 2,380,42001 E 351 Vehicle Repairs 90,171 110,400 123,219 107,60001 E 358 Foreign Language Interpreter S 125 0 200 001 E 360 Transportation Contracts 13,125,544 13,596,296 13,567,810 15,042,89601 E 363 Snow Removal 0 0 0 5,80001 E 365 Interdepartmental Transportati 0 0 0 001 E 366 Travel and Conferences 498,754 1,085,965 737,808 867,47301 E 368 Out-Of-State Travel (Federal) 12,342 0 0 001 E 369 Entry Fees/Student Travel Allo 20,726 23,385 32,328 16,88501 E 370 Operating Leases or Rentals 535,283 610,181 617,083 618,03301 E 379 Printing-External 24,103 45,785 45,985 36,18501 E 380 Computer & Technology Leases 240,149 0 0 001 E 382 Laundry/Dry Cleaning 11,983 0 2,263 001 E 388 Athletic Officials 113,883 142,220 146,187 148,42001 E 390 Tuition-Other MN School Dist 128,702 253,659 278,659 153,55901 E 392 Tuition-Out of State 225,118 224,100 254,100 287,50001 E 393 SpEd Contracted Services 8,959 54,300 74,300 42,20001 E 394 Ed Payments to Other Agencies 1,891,624 1,946,200 2,259,022 2,227,50001 E 398 Interdepartmental Services -97,543 -80,000 -80,000 -97,00001 E 401 Supplies & Materials-Non Instr 999,936 1,651,842 2,774,830 1,153,92601 E 403 Printing-Paper Tiger 362,878 93,632 250,582 83,83201 E 404 Printing-Paper Tiger CTE 3,238 0 395 001 E 405 NonInstr Software License 1,375,087 1,039,722 1,448,881 1,030,76501 E 406 Instructional Software License 256,090 35,807 501,475 36,10701 E 409 Printing-Site Copiers -72,988 22,858 105,681 20,95801 E 410 Custodial Supplies 601,290 587,168 590,038 586,06801 E 411 HVAC Filters 46,198 85,733 92,641 87,33301 E 412 Repair Supplies for Vehicles 32,985 34,400 36,400 38,30001 E 413 Uniforms 40,690 48,700 236,530 61,50001 E 415 Grounds Supplies 25,062 25,250 22,486 25,25001 E 420 Repair Supplies 204,513 190,034 199,462 214,63401 E 429 Printing-Site Copiers SpEd&CTE 47,381 12,800 28,890 12,30001 E 430 Supplies & Materials-Instruct 555,316 2,169,244 1,595,714 2,072,31701 E 433 Supplies & Materials-Individua 269,618 133,041 706,930 95,24101 E 435 Assistive Tech for Teachers 0 0 1,436,349 001 E 442 Gas/Oil 101,207 126,100 144,672 130,80001 E 445 Fuel Oil For Building 9,881 15,000 15,000 15,10001 E 455 NonInst Tech Supplies 162,008 90,298 433,711 213,220

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933frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:405.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget01 General FundE Expense01 E 456 Instructional Tech Supplies 149,053 8,703 180,413 11,00301 E 460 Textbooks/Instr. Software 489,632 465,600 433,732 518,50001 E 461 Standardized Tests 248,034 95,800 102,134 101,00001 E 462 Consumables 192,353 211,000 191,673 196,90001 E 465 NonInst Tech Devices 364,095 129,802 2,674,744 183,18501 E 466 Instructional Tech Devices 427,635 160,571 2,665,300 140,77101 E 470 Media Resources 218,825 200,000 251,372 200,00001 E 490 Food 36,508 9,832 40,627 11,03201 E 511 Land Improvements 378,655 790,000 465,712 775,65401 E 520 Building Construction 1,224,969 2,340,000 3,900,281 903,55901 E 530 Equipment Purchased 338,917 375,303 795,153 331,67001 E 535 Capital Leases 1,887,030 0 0 001 E 548 Pupil Transportation Vehicles 59,453 0 635,263 001 E 550 Other Vehicles 325,645 115,000 269,133 129,97601 E 555 Capitalized NonInst Tech Hard 84,506 0 76,677 001 E 580 Principal on Capital Lease 60,076 0 538,540 466,50701 E 581 Interest on Capital Lease 7,094 0 7,705 12,56701 E 589 Lease Transactions/Installment -1,887,030 0 0 001 E 730 Principal on Loans 2,475,000 2,343,540 1,805,000 1,781,47501 E 740 Interest on Loans 728,826 658,681 650,976 565,69101 E 810 Judgments Against the School D 100 0 10,100 20001 E 820 Dues, Membership, Licenses, 250,675 222,061 301,515 245,06101 E 891 TRA and PERA Funding Expense 789,442 730,000 730,000 730,00001 E 895 Federal & Nonpublic Indirect C -364,223 -369,695 -389,804 -481,09601 E 896 Taxes 11,903 11,800 13,819 12,10001 E 899 Miscellaneous Expenditures 71,525 20,000 24,792 674,927________________ ________________ ________________ ________________01 E --- Expense 232,263,145 241,398,258 258,317,085 245,880,496________________ ________________ ________________ ________________01 - --- General Fund 7,042,628 -1,929,198 -13,076,191 -1,362,959================ ================ ================ ================

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943frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:505.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget02 Food Service FundR Revenue02 R 091 Unrealized Gains and Losses 49,363 0 0 002 R 092 Interest Earnings 75,320 21,000 34,000 30,00002 R 300 State Aids Received from Minne 481,146 520,051 11,656 432,20502 R 400 Federal Aids Received through 195,859 184,140 273,902 200,00002 R 471 School Lunch Program 583,934 763,293 92,820 621,97002 R 472 Special Assistance - Needy Chi 1,671,925 2,652,714 0 2,289,89202 R 474 Commodity Distribution Program 566,183 586,000 586,000 586,00002 R 476 School Breakfast Program 685,402 1,009,662 0 900,86902 R 477 Cash In Lieu of Commodities 12,676 9,000 9,000 9,00002 R 479 Summer Food Service Program 1,130,654 296,523 4,720,148 1,452,57202 R 601 Food Service Sales to Pupils 2,569,940 3,423,231 0 2,198,34402 R 606 Food Service Sales to Adults 59,482 61,455 18,743 61,09302 R 608 Special Function Food Sales 190,787 190,000 95,000 95,00002 R 609 Vending Machine Food Sales 4,093 4,264 0 0________________ ________________ ________________ ________________02 R --- Revenue 8,276,764 9,721,333 5,841,269 8,876,945E Expense02 E 114 Off-Schedule (Admin) 317,021 319,223 374,951 374,95102 E 170 Off-Schedule (Non-Instruction) 118,794 138,493 72,313 69,95302 E 171 Clerical 79,652 78,462 79,459 78,46202 E 182 Maintenance Staff 0 11,450 0 002 E 189 Cafeterial Subs 31,989 0 0 002 E 192 Student Nutrition Services 2,031,751 2,034,846 1,190,668 1,644,11802 E 210 FICA 155,147 155,491 103,335 113,21702 E 212 Medicare 36,287 36,354 24,175 26,48002 E 214 PERA 192,500 193,692 126,904 140,15902 E 220 Health Insurance 384,496 442,081 278,506 391,96302 E 230 Life Insurance 1,476 1,612 1,453 1,28402 E 235 Dental Insurance 34,818 38,790 24,631 33,23102 E 240 Long-Term Disability Insurance 1,322 1,356 1,272 1,08302 E 250 Active Employee 403B 21,917 23,237 23,960 14,92102 E 251 Active Employee HRA/HSA 30,753 37,132 326 30,56102 E 270 Workers Compensation 16,978 16,786 12,658 14,01702 E 305 Contracted Services 84,083 35,000 35,000 35,00002 E 312 Credit Card Processing Fees 87,591 120,000 11,000 120,00002 E 315 Repairs for Computers & Tech 165 0 0 002 E 320 Communication Services 1,440 1,600 1,600 1,60002 E 329 Postage and Parcel Services 9,545 12,000 12,000 12,00002 E 350 Repairs and Maintenance 80,432 94,000 153,068 94,00002 E 366 Travel and Conferences 28,829 26,500 26,500 26,50002 E 382 Laundry/Dry Cleaning 23,134 37,000 21,000 37,00002 E 401 Supplies & Materials-Non Instr 250,316 364,603 170,821 326,59702 E 403 Printing-Paper Tiger 2,809 7,000 6,963 7,00002 E 405 NonInstr Software License 15,184 16,500 18,400 16,50002 E 409 Printing-Site Copiers 6,959 5,000 4,745 5,00002 E 413 Uniforms 5,425 8,910 9,810 8,91002 E 420 Repair Supplies 5,937 6,000 6,000 6,00002 E 442 Gas/Oil 382 500 500 50002 E 455 NonInst Tech Supplies 451 600 3,600 60002 E 465 NonInst Tech Devices 1,022 1,000 3,000 1,00002 E 490 Food 3,042,621 3,669,001 1,525,511 3,191,124

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953frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:605.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget02 Food Service FundE Expense02 E 491 Commodities 566,183 586,000 586,000 586,00002 E 495 Milk 379,533 463,412 303,978 476,69202 E 530 Equipment Purchased 440,353 463,000 413,932 1,200,00002 E 550 Other Vehicles 0 20,494 20,494 002 E 820 Dues, Membership, Licenses, 3,580 3,700 3,700 3,70002 E 870 Refunds 9,609 10,000 10,000 10,00002 E 895 Federal & Nonpublic Indirect C 338,514 341,023 362,652 452,424________________ ________________ ________________ ________________02 E --- Expense 8,838,998 9,821,848 6,024,885 9,552,547________________ ________________ ________________ ________________02 - --- Food Service Fund -562,234 -100,515 -183,616 -675,602================ ================ ================ ================

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963frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:705.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget04 Community Service FundR Revenue04 R 001 Property Tax Levy 3,032,183 2,966,786 2,961,642 3,032,80804 R 040 Tuition from Patrons 4,806,144 6,211,935 2,849,335 5,152,82304 R 050 Fees from Patrons 14,299 43,000 15,000 43,00004 R 091 Unrealized Gains and Losses 4,746 0 0 004 R 092 Interest Earnings 39,023 25,000 7,000 6,00004 R 093 Rent 154,141 200,000 200,000 180,00004 R 094 Overtime Reimbursement 56,142 65,000 65,000 60,00004 R 096 Gifts and Bequests 274,328 275,549 181,527 252,70004 R 097 Fees for Repairs 33,573 10,000 10,000 5,00004 R 098 Advertising Fees 21,796 11,500 11,200 20,50004 R 099 Miscellaneous Revenue from Loc 130,021 64,100 80,700 67,10004 R 227 Abatement Aid 1,796 0 1,720 004 R 234 Agricultural Market Value Cred 4,072 0 3,424 004 R 258 Other State Credits and Exempt -8 0 0 004 R 300 State Aids Received from Minne 3,228,683 3,227,445 3,310,739 3,296,73204 R 301 Nonpublic Aid 539,872 602,111 559,216 597,17304 R 369 Other Revenue from other State 28,500 0 161,500 004 R 400 Federal Aids Received through 1,206,404 107,000 1,374,002 139,50004 R 405 Federal Aid Received through o 38,104 10,000 242,436 0________________ ________________ ________________ ________________04 R --- Revenue 13,613,819 13,819,426 12,034,441 12,853,336E Expense04 E 110 Superintendent & Cabinet 156,059 155,941 155,941 164,54304 E 114 Off-Schedule (Admin) 723,572 797,129 795,630 904,96904 E 125 ECFE/SR/ABE Administration 176,786 182,090 180,140 186,50904 E 140 Licensed Classroom Teacher 1,768,150 1,920,938 1,959,331 1,925,61904 E 141 Non-Licensed Classroom Personn 184,373 199,637 198,754 208,85904 E 143 Licensed Instructional Support 74,623 57,000 48,976 57,00004 E 145 Substitute Teacher Salaries 990 1,000 1,000 1,00004 E 146 Substitute Non-Licensed Classr 8,026 3,000 3,000 3,00004 E 154 Licensed School Nurse 58,722 77,500 49,563 72,06304 E 155 Health Office Nurse 120,672 143,300 144,300 151,60004 E 165 School Counselor 152,298 168,834 168,834 168,83404 E 170 Off-Schedule (Non-Instruction) 505,326 489,978 605,249 458,49404 E 171 Clerical 375,640 394,933 395,933 403,65304 E 182 Maintenance Staff 234,528 253,294 253,294 251,40204 E 185 Other Salary Payments (License 271,340 60,515 388,261 43,01504 E 186 Other Salary Payments (Non-Lic 2,400,097 3,377,060 1,914,965 2,938,06004 E 187 Maintenance Overtime 53,865 65,000 65,000 60,00004 E 210 FICA 431,214 497,445 451,415 476,17504 E 212 Medicare 101,075 116,046 99,003 110,91804 E 214 PERA 293,248 423,137 313,320 397,54004 E 218 TRA 219,624 178,314 221,652 193,30704 E 220 Health Insurance 943,112 1,014,326 1,106,385 996,99604 E 230 Life Insurance 5,139 4,958 5,533 5,15804 E 235 Dental Insurance 72,442 73,327 83,023 75,63704 E 240 Long-Term Disability Insurance 4,105 3,896 4,392 3,98904 E 250 Active Employee 403B 35,554 30,732 35,562 37,33104 E 251 Active Employee HRA/HSA 68,612 66,884 81,397 66,45204 E 270 Workers Compensation 47,890 60,127 55,108 57,60304 E 303 Contracts less than/equal $25K 228,792 0 227,949 15,500

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973frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:805.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget04 Community Service FundE Expense04 E 304 Contracts over $25K 252,250 0 234,188 004 E 305 Contracted Services 537,572 641,901 513,296 538,00004 E 307 Legal Services 2,749 0 1,017 50004 E 312 Credit Card Processing Fees 180,136 197,150 112,350 163,15004 E 315 Repairs for Computers & Tech 1,939 500 3,117 2,50004 E 319 Contracted Technology Services 0 2,000 1,541 1,00004 E 320 Communication Services 37,087 40,800 41,110 34,15004 E 329 Postage and Parcel Services 19,778 26,825 21,825 23,50004 E 330 Utility Services-Electric 98,088 106,000 106,000 106,00004 E 332 Utility Services-Water & Sewer 7,157 7,100 7,100 7,00004 E 334 Utility Services-Natural Gas 21,335 25,000 25,000 25,00004 E 360 Transportation Contracts 235,586 250,400 163,343 191,70004 E 366 Travel and Conferences 39,358 57,600 36,863 35,10004 E 368 Out-Of-State Travel (Federal) 1,183 0 0 004 E 369 Entry Fees/Student Travel Allo 155,571 206,000 49,025 161,50004 E 370 Operating Leases or Rentals 2,806 5,100 2,498 3,50004 E 379 Printing-External 42,559 52,000 28,678 45,50004 E 394 Ed Payments to Other Agencies 40,633 35,300 35,300 35,30004 E 398 Interdepartmental Services 97,542 80,000 80,000 97,00004 E 401 Supplies & Materials-Non Instr 128,960 299,221 231,243 219,98504 E 403 Printing-Paper Tiger 8,027 8,300 8,300 7,70004 E 405 NonInstr Software License 10,752 13,200 18,345 15,45004 E 406 Instructional Software License 4,573 7,625 7,620 8,12504 E 409 Printing-Site Copiers 16,721 19,307 18,309 17,52504 E 410 Custodial Supplies 18,470 22,000 20,685 20,00004 E 411 HVAC Filters 1,026 750 2,065 1,50004 E 420 Repair Supplies 1,300 1,300 600 80004 E 430 Supplies & Materials-Instruct 91,894 143,249 106,993 71,90004 E 433 Supplies & Materials-Individua 24,732 0 2,255 004 E 442 Gas/Oil 238 400 400 25004 E 455 NonInst Tech Supplies 4,716 5,650 7,485 2,55004 E 456 Instructional Tech Supplies 399 8,000 3,174 2,00004 E 460 Textbooks/Instr. Software 130,036 173,331 159,729 154,86904 E 461 Standardized Tests 0 0 3,930 004 E 465 NonInst Tech Devices 89,694 22,450 21,569 18,80004 E 466 Instructional Tech Devices 68,953 2,000 79,580 11,56704 E 490 Food 103,297 128,630 31,780 107,15004 E 520 Building Construction 0 10,000 4,000 5,00004 E 530 Equipment Purchased 5,000 12,500 5,000 8,00004 E 820 Dues, Membership, Licenses, 3,731 4,850 5,079 5,05004 E 895 Federal & Nonpublic Indirect C 25,709 28,672 27,152 28,672________________ ________________ ________________ ________________04 E --- Expense 12,227,431 13,461,452 12,240,454 12,612,519________________ ________________ ________________ ________________04 - --- Community Service Fund 1,386,388 357,974 -206,013 240,817================ ================ ================ ================

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983frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:905.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget06 Building Construction FundR Revenue06 R 091 Unrealized Gains and Losses 23,596 0 0 006 R 092 Interest Earnings 1,524,237 1,101,000 1,320,540 934,00006 R 629 Health and Safety Other Revenu 220,093 0 40,838 006 R 631 Sale of Bonds 182,132,700 0 38,696,538 0________________ ________________ ________________ ________________06 R --- Revenue 183,900,626 1,101,000 40,057,916 934,000E Expense06 E 305 Contracted Services 4,884,879 5,406,145 14,238,147 2,196,52506 E 307 Legal Services 1,360 0 13,788 006 E 340 Insurance 4,520 0 88,983 006 E 350 Repairs and Maintenance 130,676 0 78,312 006 E 401 Supplies & Materials-Non Instr 16,051 0 9,512 006 E 510 Site or Grounds Acquisition -65,000 0 842,613 006 E 511 Land Improvements 1,737,566 0 9,770,726 006 E 520 Building Construction 13,942,872 68,801,698 91,027,592 94,672,02706 E 580 Principal on Capital Lease 0 0 0 73,52506 E 581 Interest on Capital Lease 0 0 0 31,13506 E 896 Taxes 0 0 668 006 E 910 Permanent Transfer 0 0 7,849 0________________ ________________ ________________ ________________06 E --- Expense 20,652,924 74,207,843 116,078,190 96,973,212________________ ________________ ________________ ________________06 - --- Building Construction Fund 163,247,702 -73,106,843 -76,020,274 -96,039,212================ ================ ================ ================

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993frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:1005.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget07 Debt Service FundR Revenue07 R 001 Property Tax Levy 9,589,115 20,789,100 20,558,722 21,295,97007 R 091 Unrealized Gains and Losses 4,746 0 0 007 R 092 Interest Earnings 85,331 17,000 10,000 7,00007 R 234 Agricultural Market Value Cred 12,986 0 23,986 007 R 258 Other State Credits and Exempt 83,449 0 206,392 007 R 317 Long Term Facilities Maint Aid 620,552 696,046 662,703 704,66107 R 623 Sale of Real Property 4,928 0 0 007 R 631 Sale of Bonds 0 0 10,413,791 007 R 649 Permanent Transfers from other 0 0 7,849 0________________ ________________ ________________ ________________07 R --- Revenue 10,401,107 21,502,146 31,883,443 22,007,631E Expense07 E 710 Principal on Bonds 7,475,000 12,020,000 12,020,000 13,220,00007 E 720 Interest on Bonds 3,721,509 8,628,837 8,628,837 9,141,19307 E 790 Other Debt Service Expenditure 17,675 20,000 61,243 20,00007 E 920 Bond Refunding Payments 0 0 9,335,000 0________________ ________________ ________________ ________________07 E --- Expense 11,214,184 20,668,837 30,045,080 22,381,193________________ ________________ ________________ ________________07 - --- Debt Service Fund -813,077 833,309 1,838,363 -373,562================ ================ ================ ================

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1003frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:1105.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget08 FSA Plan & HRA Trust FundR Revenue08 R 092 Interest Earnings 139,231 51,000 38,700 36,60008 R 099 Miscellaneous Revenue from Loc 4,000,266 3,611,000 3,539,750 3,537,000________________ ________________ ________________ ________________08 R --- Revenue 4,139,497 3,662,000 3,578,450 3,573,600E Expense08 E 302 Claim Payments 3,243,127 3,630,000 3,630,000 3,630,00008 E 305 Contracted Services 53,751 60,000 60,000 60,000________________ ________________ ________________ ________________08 E --- Expense 3,296,878 3,690,000 3,690,000 3,690,000________________ ________________ ________________ ________________08 - --- FSA Plan & HRA Trust Fund 842,619 -28,000 -111,550 -116,400================ ================ ================ ================

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1013frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:1205.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget10 Non-Allocated FundR Revenue10 R 050 Fees from Patrons 84,505 0 14,494 010 R 060 Admissions and Student Activit 8,362 0 0 010 R 096 Gifts and Bequests 294,500 0 120,106 010 R 098 Advertising Fees 32,751 0 26,250 010 R 099 Miscellaneous Revenue from Loc 510,731 0 105,844 0________________ ________________ ________________ ________________10 R --- Revenue 930,849 0 266,694 0E Expense10 E 141 Non-Licensed Classroom Personn -158 0 0 010 E 145 Substitute Teacher Salaries 630 0 0 010 E 185 Other Salary Payments (License 4,639 0 4,670 010 E 186 Other Salary Payments (Non-Lic 2,185 0 7,542 010 E 210 FICA 444 0 379 010 E 212 Medicare 102 0 89 010 E 214 PERA 27 0 0 010 E 218 TRA 443 0 440 010 E 270 Workers Compensation 49 0 46 010 E 305 Contracted Services 209,282 0 48,998 010 E 312 Credit Card Processing Fees 268 0 293 010 E 315 Repairs for Computers & Tech 7,110 0 1,240 010 E 320 Communication Services 911 0 881 010 E 329 Postage and Parcel Services 452 0 61 010 E 360 Transportation Contracts 50,101 0 0 010 E 366 Travel and Conferences 11,230 0 235 010 E 369 Entry Fees/Student Travel Allo 74,452 0 7,627 010 E 370 Operating Leases or Rentals 17,912 0 3,520 010 E 388 Athletic Officials 15,829 0 75 010 E 401 Supplies & Materials-Non Instr 325,929 0 1,085,531 010 E 403 Printing-Paper Tiger 344 0 1,001 010 E 405 NonInstr Software License 3,032 0 27,356 010 E 406 Instructional Software License 18,980 0 17,472 010 E 409 Printing-Site Copiers 22 0 0 010 E 413 Uniforms 93,989 0 58,572 010 E 430 Supplies & Materials-Instruct 21,466 0 8,408 010 E 442 Gas/Oil 268 0 56 010 E 455 NonInst Tech Supplies 502 0 7,338 010 E 456 Instructional Tech Supplies 2,581 0 4,560 010 E 460 Textbooks/Instr. Software 414 0 0 010 E 461 Standardized Tests 6,464 0 3,502 010 E 465 NonInst Tech Devices 19,579 0 1,397 010 E 466 Instructional Tech Devices 15,077 0 848 010 E 470 Media Resources 440 0 0 010 E 490 Food 47,849 0 17,723 010 E 511 Land Improvements 24,104 0 11,689 010 E 530 Equipment Purchased 0 0 13,774 010 E 820 Dues, Membership, Licenses, 3,943 0 5,805 010 E 898 Scholarships 15,750 0 32,326 010 E 899 Miscellaneous Expenditures 0 0 2,500 0________________ ________________ ________________ ________________10 E --- Expense 996,641 0 1,375,954 0

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1063frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:1705.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget20 Workers Compensation FundR Revenue20 R 091 Unrealized Gains and Losses 9,493 0 0 020 R 092 Interest Earnings 13,784 4,000 11,000 11,00020 R 099 Miscellaneous Revenue from Loc 972,993 982,000 1,060,000 1,151,000________________ ________________ ________________ ________________20 R --- Revenue 996,270 986,000 1,071,000 1,162,000E Expense20 E 114 Off-Schedule (Admin) 16,051 14,087 14,350 14,70920 E 171 Clerical 50,256 49,676 48,814 49,67620 E 210 FICA 3,574 3,550 3,815 3,53420 E 212 Medicare 836 829 892 82620 E 214 PERA 4,796 4,782 4,737 4,82920 E 220 Health Insurance 16,539 16,691 16,725 17,52020 E 230 Life Insurance 96 99 97 10020 E 235 Dental Insurance 1,587 1,628 1,628 1,62720 E 240 Long-Term Disability Insurance 93 95 95 9620 E 251 Active Employee HRA/HSA 1,650 1,693 1,775 1,61520 E 270 Workers Compensation 421 414 474 48320 E 302 Claim Payments 722,586 936,000 913,920 896,32120 E 305 Contracted Services 145,379 176,678 197,678 181,97820 E 366 Travel and Conferences 0 500 320 32020 E 401 Supplies & Materials-Non Instr 0 500 500 50020 E 409 Printing-Site Copiers 347 500 500 50020 E 465 NonInst Tech Devices 0 0 1,260 15020 E 820 Dues, Membership, Licenses, 409 300 300 300________________ ________________ ________________ ________________20 E --- Expense 964,620 1,208,022 1,207,880 1,175,084________________ ________________ ________________ ________________20 - --- Workers Compensation Fund 31,650 -222,022 -136,880 -13,084================ ================ ================ ================

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1073frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:1805.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget25 Dental Trust FundR Revenue25 R 092 Interest Earnings 6,047 1,000 1,000 10025 R 099 Miscellaneous Revenue from Loc 2,771,655 2,753,000 2,681,000 2,670,000________________ ________________ ________________ ________________25 R --- Revenue 2,777,702 2,754,000 2,682,000 2,670,100E Expense25 E 114 Off-Schedule (Admin) 16,051 14,087 14,350 14,70925 E 171 Clerical 50,103 35,082 34,591 35,08225 E 210 FICA 3,769 2,938 3,002 2,96525 E 212 Medicare 881 687 702 69325 E 214 PERA 4,788 3,687 3,671 3,73425 E 220 Health Insurance 13,821 9,798 10,000 10,62725 E 230 Life Insurance 94 81 79 8225 E 235 Dental Insurance 1,222 868 868 86725 E 240 Long-Term Disability Insurance 92 78 77 7925 E 250 Active Employee 403B 456 128 125 12825 E 251 Active Employee HRA/HSA 1,150 924 1,025 84625 E 270 Workers Compensation 421 320 367 37425 E 302 Claim Payments 1,977,750 2,575,000 2,183,554 2,292,73225 E 305 Contracted Services 104,582 120,700 120,700 126,70025 E 315 Repairs for Computers & Tech 0 500 500 50025 E 401 Supplies & Materials-Non Instr 1,199 2,000 2,000 1,70025 E 403 Printing-Paper Tiger 243 100 100 10025 E 405 NonInstr Software License 5 200 200 20025 E 409 Printing-Site Copiers 509 1,000 1,000 1,00025 E 465 NonInst Tech Devices 570 0 1,030 025 E 820 Dues, Membership, Licenses, 175 0 0 0________________ ________________ ________________ ________________25 E --- Expense 2,177,881 2,768,178 2,377,941 2,493,118________________ ________________ ________________ ________________25 - --- Dental Trust Fund 599,821 -14,178 304,059 176,982================ ================ ================ ================

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1083frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:1905.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget29 Health Trust FundR Revenue29 R 091 Unrealized Gains and Losses 114,556 0 0 029 R 092 Interest Earnings 172,707 38,000 69,000 70,00029 R 099 Miscellaneous Revenue from Loc 30,236,027 30,332,000 30,318,000 30,689,000________________ ________________ ________________ ________________29 R --- Revenue 30,523,290 30,370,000 30,387,000 30,759,000E Expense29 E 114 Off-Schedule (Admin) 91,436 96,433 98,207 100,66229 E 171 Clerical 125,196 168,144 171,142 178,69329 E 210 FICA 13,453 15,859 16,544 16,69129 E 212 Medicare 3,146 3,709 3,869 3,90329 E 214 PERA 16,618 19,844 20,201 20,95229 E 220 Health Insurance 43,980 50,016 55,051 62,95529 E 230 Life Insurance 368 408 417 37129 E 235 Dental Insurance 4,248 4,871 4,991 6,27929 E 240 Long-Term Disability Insurance 335 352 406 41129 E 250 Active Employee 403B 1,313 1,409 2,375 1,92229 E 251 Active Employee HRA/HSA 4,921 4,965 5,650 5,99629 E 270 Workers Compensation 1,459 1,721 2,020 2,09529 E 299 Other Employee Benefits 331 0 0 029 E 302 Claim Payments 27,448,328 32,598,000 30,639,229 31,275,87029 E 305 Contracted Services 1,170,122 1,196,000 1,256,638 1,344,32629 E 315 Repairs for Computers & Tech 0 500 500 50029 E 329 Postage and Parcel Services 8,456 7,500 7,500 8,00029 E 366 Travel and Conferences 876 1,000 1,000 1,00029 E 379 Printing-External 0 700 700 70029 E 401 Supplies & Materials-Non Instr 1,162 1,900 2,400 2,40029 E 403 Printing-Paper Tiger 1,231 700 700 70029 E 405 NonInstr Software License 1,632 12,000 12,000 12,00029 E 409 Printing-Site Copiers 1,033 1,200 1,200 1,20029 E 465 NonInst Tech Devices 1,000 0 5,670 029 E 490 Food 0 200 200 20029 E 530 Equipment Purchased 0 1,500 1,500 029 E 820 Dues, Membership, Licenses, 420 300 800 300________________ ________________ ________________ ________________29 E --- Expense 28,941,064 34,189,231 32,310,910 33,048,126________________ ________________ ________________ ________________29 - --- Health Trust Fund 1,582,226 -3,819,231 -1,923,910 -2,289,126================ ================ ================ ================

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1093frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:2005.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget30 Printing Services FundR Revenue30 R 092 Interest Earnings 2,381 1,000 300 10030 R 099 Miscellaneous Revenue from Loc 404,114 630,880 630,880 582,400________________ ________________ ________________ ________________30 R --- Revenue 406,495 631,880 631,180 582,500E Expense30 E 171 Clerical 103,886 100,289 98,494 100,28930 E 210 FICA 6,118 6,027 6,054 5,99330 E 212 Medicare 1,431 1,410 1,416 1,40230 E 214 PERA 7,617 7,521 7,387 7,52130 E 220 Health Insurance 17,208 17,638 17,638 17,63830 E 230 Life Insurance 123 127 123 12730 E 235 Dental Insurance 1,968 2,017 2,017 2,01730 E 240 Long-Term Disability Insurance 49 50 49 5030 E 250 Active Employee 403B 1,500 1,538 1,500 1,53830 E 251 Active Employee HRA/HSA 750 769 769 76930 E 270 Workers Compensation 668 651 739 75230 E 305 Contracted Services 0 1,000 1,586 2,00030 E 312 Credit Card Processing Fees 134 0 135 30030 E 315 Repairs for Computers & Tech 375 0 2,500 179,10030 E 319 Contracted Technology Services 3,825 0 0 030 E 380 Computer & Technology Leases 143,336 333,135 337,686 030 E 401 Supplies & Materials-Non Instr 83,973 105,000 59,404 109,40030 E 405 NonInstr Software License 3,500 14,400 14,400 9,90030 E 409 Printing-Site Copiers 12 0 0 030 E 465 NonInst Tech Devices 670 0 0 030 E 530 Equipment Purchased 0 0 43,375 030 E 580 Principal on Capital Lease 0 0 0 141,35030 E 581 Interest on Capital Lease 0 0 0 2,274________________ ________________ ________________ ________________30 E --- Expense 377,143 591,572 595,272 582,420________________ ________________ ________________ ________________30 - --- Printing Services Fund 29,352 40,308 35,908 80================ ================ ================ ================

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1103frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:2105.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget45 Postemployment Benefits TrustR Revenue45 R 091 Unrealized Gains and Losses 60,075 0 0 045 R 092 Interest Earnings 682,350 65,000 719,000 257,00045 R 614 Contributions to Postemploymen 1,824,871 2,027,994 1,981,689 2,195,87045 R 616 Retiree Contributions to Poste 490,094 398,000 464,000 464,000________________ ________________ ________________ ________________45 R --- Revenue 3,057,390 2,490,994 3,164,689 2,916,870E Expense45 E 220 Health Insurance 1,450,950 1,561,979 1,581,674 1,795,85545 E 305 Contracted Services 5,630 6,000 6,000 6,000________________ ________________ ________________ ________________45 E --- Expense 1,456,580 1,567,979 1,587,674 1,801,855________________ ________________ ________________ ________________45 - --- Postemployment Benefits Trust 1,600,810 923,015 1,577,015 1,115,015================ ================ ================ ================

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1113frbud12.p 73-4 Rochester ISD 535 04/27/21 Page:2205.21.02.00.04 Budget Summary by Source & Object (Date: 3/2021) 3:08 PM2019-20 2020-21 2020-21 2021-22FD T ORG PRG CRS FINOBJ Actual Activity Original Budget Revised Budget Original Budget50 Student Activities FundR Revenue50 R 050 Fees from Patrons 194,505 0 18,013 050 R 096 Gifts and Bequests 14,816 0 712 050 R 099 Miscellaneous Revenue from Loc 210,533 0 -28,234 0________________ ________________ ________________ ________________50 R --- Revenue 419,854 0 -9,509 0E Expense50 E 305 Contracted Services 27,845 0 0 050 E 329 Postage and Parcel Services 115 0 0 050 E 360 Transportation Contracts 6,007 0 0 050 E 366 Travel and Conferences 48 0 0 050 E 369 Entry Fees/Student Travel Allo 200,652 0 0 050 E 388 Athletic Officials 450 0 0 050 E 401 Supplies & Materials-Non Instr 88,811 0 316,002 050 E 403 Printing-Paper Tiger 32 0 100 050 E 405 NonInstr Software License 892 0 0 050 E 455 NonInst Tech Supplies 86 0 0 050 E 465 NonInst Tech Devices 2,011 0 0 050 E 490 Food 20,626 0 673 050 E 820 Dues, Membership, Licenses, 3,373 0 957 050 E 899 Miscellaneous Expenditures 5,751 0 1,397 0________________ ________________ ________________ ________________50 E --- Expense 356,699 0 319,129 0________________ ________________ ________________ ________________50 - --- Student Activities Fund 63,155 0 -328,638 0================ ================ ================ ================

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114Budgeted Budgeted Budgeted BudgetedActual 2020-2021 2020-2021 Budgeted 2021-2022 2021-2022 BudgetedFund Balance Revenues + Expenditures + Fund Balance Revenues + Expenditures + Fund Balance6/30/2020 Transfers In Transfers Out 6/30/2021 Transfers In Transfers Out 6/30/2022** GENERAL (FUND 01) 43,454,374 + 245,240,895 - 258,316,940 = 30,378,329 + 244,517,537 - 245,880,496=29,015,370 **** NON-ALLOCATED (FUND 10) 1,103,274 + 266,691 - 1,369,965 = 0 + 0 - 0=0 **** STUDENT ACTIVITIES (FUND 50) 334,606 + -9,510 - 325,096 = 0 + 0 - 0=0 **FOOD SERVICE (FUND 02) 2,785,332 + 5,841,269 - 6,024,876 = 2,601,725 + 8,876,945 - 9,552,547=1,926,123COMMUNITY SERVICE (FUND 04) 2,360,567 + 12,034,441 - 12,240,452 = 2,154,556 + 12,853,336 - 12,612,519=2,395,373BUILDING CONSTRUCTION (FUND 06) 181,954,791 + 40,057,916 - 116,078,191 = 105,934,515 + 934,000 - 96,973,212=9,895,303BUILDING CONSTRUCTION (FUND 19) 20,392 + 5 - 20,398 = 0 + 0 - 0=0DEBT SERVICE (FUND 07) 2,131,107 + 31,883,443 - 30,045,080 = 3,969,470 + 22,007,631 - 22,381,193=3,595,908FSA PLAN & HRA TRUST (FUND 08) 9,054,227 + 3,578,450 - 3,690,000 = 8,942,677 + 3,573,600 - 3,690,000=8,826,277CUSTODIAL (FUND 18) 0 + 44,333 - 44,333 = 0 + 0 - 0=0WORKERS COMPENSATION (FUND 20) 454,332 + 1,071,000 - 1,207,881 = 317,452 + 1,162,000 - 1,175,084=304,368DENTAL INSURANCE TRUST (FUND 25) 806,737 + 2,682,000 - 2,377,942 = 1,110,795 + 2,670,100 - 2,493,118=1,287,777HEALTH INSURANCE TRUST (FUND 29) 11,311,977 + 30,387,000 - 32,310,911 = 9,388,066 + 30,759,000 - 33,048,126=7,098,940PRINTING SERVICES (FUND 30) 173,322 + 631,180 - 595,272 = 209,230 + 582,500 - 582,420=209,310OPEB TRUST (FUND 45) 13,803,015 + 3,164,689 - 1,587,674 = 15,380,030 + 2,916,870 - 1,801,855=16,495,045GRAND TOTALS 269,748,055 + 376,873,801 - 466,235,012 = 180,386,844 + 330,853,519 - 430,190,570 = 81,049,793** GENERAL FUND (FUND 01+10+50) 30,378,329 29,015,370 **Areas of Reserve: Revenue ExpendituresRestricted for Achievement & Integration 0 0Restricted for Alternative Learning Center 226,494 293,968Restricted for Basic Skills 10,880 10,880Restricted for Long-Term Facilities Maintenance 616,300 616,300Restricted for Special Education 1,872,487 1,312,310Restricted for Operating Capital 186,782 12,085Restricted for Projects Funded by Certificates of Participation 0 0Restricted for Safe Schools 787,596 502,976Restricted for Scholarships 0 0Restricted for Staff Development -150 0Restricted for Student Activities 0 0Nonspendable 691,511 518,633Assigned (50% Rule) 0 0Assigned (Band Uniforms) 0 0Assigned (Donated Funds) 7 0Assigned (PSEO Joint Ventures) 0 129,000Assigned (Severance) 4,483,358 5,796,345Assigned (Site Carry-Over) 0 0Assigned (Special Education Vehicles) 196,232 272,198 Unassigned 21,306,833 = 8.2% 19,550,675 = 8.0%** The General Fund for reporting purposes consists of Funds 01, 10, 50 within the District's internal accounting system. **SUMMARY BY FUND FOR 2020-2021SUMMARY BY FUND FOR 2021-2022BUDGETED AS OF 3/31/21BUDGETED AS OF 4/27/21

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115APPENDIX 7The purpose of Appendix 7 is to show the Five-Year General Fund Financial Forecast. The forecast shows the unassigned fund balance will meet or exceed the School Board policy of 6% through school year 2021-2022. The forecast assumes the budgeted amounts in school year 2020-2021 will be the real results. Not reected in the forecast is the likelihood actual school year 2020-2021 results are projected to be better than budgeted by approximately 5% as of March 31, 2021.Within the 2021-2022 original budget is approximately $5.2 million of CRRSA funding. Without CRRSA funding, the real decit would be approximately $6.6 million. Not reected yet in the 2022-2023 revenue forecast is ARP funding of approximately $16.0 million. Strategic planning for this Federal funding should be done to decide if it is best to apply the $16.0 million towards the $18.2 million projected decit in school year 2022-2023 or if any of it should be assigned to creating additional positions to support students post COVID-19.Regardless of how the Federal CRRSA and ARP funding is used over the next two school years, it appears that additional local property tax revenue, additional State aid, or expenditure reductions are needed by school year 2023-2024 or there will be a “scal cliff” the District will experience. Planning for these adjustments should begin in school year 2021-2022.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 the next year. Many things will change as it relates to funding and needs between now and ve years from now. This projection is a roadmap for the District’s administration and School Board to use in making long-term spending decisions.The following assumptions are assumed within both forecast scenarios:• Voter-approved referendum of $781.19 per pupil unit with inationary increases will be in place through school year 2025-2026. A referendum could be held to change this funding to any amount up to the maximum allowed, which is presently $1,827.54 per pupil unit. At a minimum, a renewal vote will need to be held no later than fall 2025.• Local optional revenue of $724 per pupil unit will continue indenitely.• General Education aid will increase by 1% for school years 2021-2022 and 2022-2023, but will increase by 2% for school years 2023-2024 and later.• Compensatory funding in 2021-2022 will be $1.6 million lower as compared to 2020-2021. This is largely based on the nal count of free and reduced lunch price status students in the District on October 1, 2020, compared to October 1, 2019.• Restricted funding provided to the District through grants, donations, and other governmental sources will never have expenditures greater than the revenues provided. Expenditures will be reduced as necessary when the dedicated funding is not sufcient to sustain them.• All employment contracts are current through June 30, 2021. All groups other than teachers and principals have settled contracts in place for school year 2021-2022. Contract negotiations with teachers and principals need to happen for the next cycle of 2021-2023. A factor of 2.5% is included in the forecast as an assumption that wages and benets will increase; this is not a guaranteed commitment to employees or the parameter the School Board has approved.• Fifteen FTEs are assumed for contingency purposes in 2021-2022 to address increased numbers of general and special education student counts that become known between May and September. This is an arbitrary number selected by nance staff to acknowledge that there has consistently been year over year increases in student counts from the time the budget is approved to the time the school year starts.• Additionally, the forecast assumes sixteen additional special education teachers, seventeen special education paraprofessionals, and eleven general education teachers will need to be hired in school year 2022-2023 to account for growth in student numbers.• Contracted services, supplies, and capital expenditures will grow at approximately 3% 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.• The forecast assumes opening new schools in 2022-2023 which exacerbates the amount of projected decit from 2021-2022. The additional overhead costs total approximately $3.1 million annually and are for new principals, maintenance staff, clerical staff, nurses, electricity, natural gas, and other costs related to operating more facilities.

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116ACTUAL REVENUE / EXPENDITURE2016 2017% ∆2018% ∆2019% ∆2020% ∆2021% ∆REVENUESProperty Taxes $24,160,436 $38,340,278 58.7% $43,064,621 12.3% $41,583,186 -3.4% $43,564,787 4.8% $42,471,055 -2.5%State $156,473,311 $161,182,402 3.0% $167,835,861 4.1% $174,860,448 4.2% $183,193,696 4.8% $181,089,317 -1.1%Federal $6,823,851 $7,213,638 5.7% $7,391,935 2.5% $7,267,557 -1.7% $7,066,411 -2.8% $17,071,881 141.6%Other $11,486,984 $7,244,529 -36.9% $8,162,429 12.7% $15,928,293 95.1% $6,831,579 -57.1% $4,865,822 -28.8%TOTAL REVENUE $198,944,583 $213,980,847 7.6% $226,454,846 5.8% $239,639,484 5.8% $240,656,473 0.4% $245,498,075 2.0%EXPENDITURESSalaries & Benefits $164,057,677 $174,430,795 6.3% $177,002,216 1.5% $183,255,611 3.5% $189,022,133 3.1% $198,530,157 5.0%Other $37,538,912 $42,033,056 12.0% $42,384,714 0.8% $46,607,960 10.0% $44,594,214 -4.3% $61,481,845 37.9%TOTAL EXPENDITURES $201,596,590 $216,463,851 7.4% $219,386,930 1.4% $229,863,571 4.8% $233,616,347 1.6% $260,012,001 11.3%SURPLUS / (DEFICIT) ($2,652,007) ($2,483,004) $7,067,916 $9,775,913 $7,040,126 ($14,513,926)BEGINNING FUND BALANCE - ALL ACCOUNTS $25,677,052 $23,025,045 $20,542,039 $25,729,341 $37,852,129 $44,892,254Assigned $3,197,320 $2,616,218 $3,066,429 $4,715,523 $7,053,660 $4,679,597Nonspendable $254,122 $163,463 $57,534 $1,193,601 $1,074,280 $691,511Restricted $2,175,211 $668,163 $0 $2,007,713 $1,269,996 $0Restricted/Reserved$1,292,880 $1,712,693 $3,522,693 $8,825,627 $9,890,918 $3,700,538Unassigned $16,105,512 $15,381,502 $19,082,685 $21,109,665 $25,603,400 $21,306,682ENDING FUND BALANCE - ALL ACCOUNTS $23,025,045 $20,542,039 $25,729,341 $37,852,129 $44,892,254 $30,378,328Unassigned Fund Balance as a % of Expenditures 8.0% 7.1% 8.7% 9.2% 11.0% 8.2%Unassigned Fund Balance as # of Months of Exp. 1.0 0.9 1.0 1.1 1.3 1.0General Fund | Financial Summaryas of May 10, 2021BUDGET$0.0$20.0$40.0$60.0$80.0$100.0$120.0$140.0$160.0$180.0$200.02016 2017 2018 2019 2020 2021MillionsHistorical Revenues | Revenues by SourceProperty Taxes State Federal$0.0$50.0$100.0$150.0$200.0$250.02016 2017 2018 2019 2020 2021MillionsHistorical Expenditures | Expenses by ObjectSalaries & Benefits Other

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117BUDGET REVENUE / EXPENDITURE PROJECTIONS2021 2022% ∆2023% ∆2024% ∆2025% ∆2026% ∆REVENUESProperty Taxes $42,471,055 $45,220,127 6.5% $43,491,005 -3.8% $43,402,777 -0.2% $42,741,011 -1.5% $42,909,080 0.4%State $181,089,317 $181,466,258 0.2% $184,614,421 1.7% $189,099,804 2.4% $192,550,369 1.8% $196,094,517 1.8%Federal $17,071,881 $13,352,261 -21.8% $6,237,310 -53.3% $6,237,310 0.0% $6,237,310 0.0% $6,237,310 0.0%Other $4,865,822 $4,478,891 -8.0% $3,950,978 -11.8% $3,950,978 0.0% $3,950,978 0.0% $3,950,978 0.0%TOTAL REVENUE $245,498,075 $244,517,537 -0.4% $238,293,713 -2.5% $242,690,868 1.8% $245,479,667 1.1% $249,191,884 1.5%EXPENDITURESSalaries & Benefits $198,530,157 $200,856,095 1.2% $209,961,431 4.5% $214,916,097 2.4% $218,530,052 1.7% $222,427,634 1.8%Other $61,481,845 $45,024,402 -26.8% $46,482,660 3.2% $47,077,887 1.3% $45,717,063 -2.9% $45,797,278 0.2%TOTAL EXPENDITURES $260,012,001 $245,880,496 -5.4% $256,444,091 4.3% $261,993,984 2.2% $264,247,115 0.9% $268,224,912 1.5%SURPLUS / (DEFICIT) ($14,513,926) ($1,362,960) ($18,150,378) ($19,303,116) ($18,767,448) ($19,033,028)BEGINNING FUND BALANCE - ALL ACCOUNTS $44,892,254 $30,378,328 $29,015,368 $10,864,990 ($8,438,126) ($27,205,574)Assigned $4,679,597 $6,197,543 $6,197,543 $6,197,543 $6,197,543 $6,197,543Nonspendable $691,511 $518,633 $518,633 $518,633 $518,633 $518,633Restricted/Reserved $3,700,538 $2,748,511 $2,596,114 $2,548,011 $2,631,700 $2,678,583Unassigned $21,306,682 $19,550,680 $1,552,699 ($17,702,313) ($36,553,450) ($55,633,362)ENDING FUND BALANCE - ALL ACCOUNTS $30,378,328 $29,015,368 $10,864,990 ($8,438,126) ($27,205,574) ($46,238,601)Unassigned Fund Balance as a % of Expenditures 8.2% 8.0% 0.6% -6.8% -13.8% -20.7%Unassigned Fund Balance as # of Months of Exp. 1.0 1.0 0.1 (0.8) (1.7) (2.5)General Fund | Financial Forecastas of May 10, 2021$0.0$50.0$100.0$150.0$200.0$250.02021 2022 2023 2024 2025 2026Millions6 Year Trend | Revenues by SourceProperty Taxes State Federal Other$0.0$50.0$100.0$150.0$200.0$250.02021 2022 2023 2024 2025 2026Millions6 Year Trend | Expenses by ObjectSalaries & Benefits Other

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118BUDGET REVENUE / EXPENDITURE PROJECTIONS2021 2022% ∆2023% ∆2024% ∆2025% ∆2026% ∆REVENUESProperty Taxes $42,363,122 $45,220,128 6.7% $43,491,005 -3.8% $43,402,777 -0.2% $42,741,011 -1.5% $42,909,080 0.4%State $181,671,980 $182,774,878 0.6% $187,313,290 2.5% $191,878,963 2.4% $195,379,924 1.8% $198,972,952 1.8%Federal $16,333,320 $13,352,263 -18.3% $6,237,311 -53.3% $6,237,311 0.0% $6,237,311 0.0% $6,237,311 0.0%Other $4,138,323 $4,478,898 8.2% $3,950,985 -11.8% $3,950,985 0.0% $3,950,985 0.0% $3,950,985 0.0%TOTAL REVENUE $244,506,745 $245,826,167 0.5% $240,992,590 -2.0% $245,470,035 1.9% $248,309,230 1.2% $252,070,327 1.5%EXPENDITURESSalaries & Benefits $193,142,568 $200,856,096 4.0% $209,773,223 4.4% $214,524,512 2.3% $219,328,773 2.2% $224,449,888 2.3%Other $49,358,717 $45,024,401 -8.8% $46,492,630 3.3% $47,098,414 1.3% $47,454,780 0.8% $48,801,708 2.8%TOTAL EXPENDITURES $242,501,284 $245,880,496 1.4% $256,265,852 4.2% $261,622,926 2.1% $266,783,553 2.0% $273,251,596 2.4%SURPLUS / (DEFICIT) $2,005,461 ($54,330) ($15,273,262) ($16,152,891) ($18,474,323) ($21,181,269)BEGINNING FUND BALANCE - ALL ACCOUNTS $44,892,254 $46,897,715 $46,843,385 $31,570,123 $15,417,231 ($3,057,092)Assigned $4,679,597 $6,197,543 $6,197,543 $6,197,543 $6,197,543 $6,197,543Nonspendable $691,511 $518,633 $518,633 $518,633 $518,633 $518,633Restricted/Reserved $6,549,973 $5,645,488 $5,381,031 $5,217,271 $4,965,387 $4,804,032Unassigned $34,976,633 $34,481,720 $19,472,915 $3,483,783 ($14,738,656) ($35,758,569)ENDING FUND BALANCE - ALL ACCOUNTS $46,897,715 $46,843,385 $31,570,123 $15,417,231 ($3,057,092) ($24,238,361)Unassigned Fund Balance as a % of Expenditures 14.4% 14.0% 7.6% 1.3% -5.5% -13.1%Unassigned Fund Balance as # of Months of Exp. 1.7 1.7 0.9 0.2 -0.7 -1.6General Fund | Financial Forecastas of May 26, 2021$0.0$50.0$100.0$150.0$200.0$250.02021 2022 2023 2024 2025 2026Millions6 Year Trend | Revenues by SourceProperty Taxes State Federal Other$0.0$50.0$100.0$150.0$200.0$250.02021 2022 2023 2024 2025 2026Millions6 Year Trend | Expenses by ObjectSalaries & Benefits Otherthis version assumes 2% State Aid increasesthis version assumes 2.4% salary and benefit increasesthis version assumes the District will be under budget on expenditures in 2020-2021 compared to Board approved budgetthis version corrects an error from the first version where years 2025 and 2026 were not increased the same way as years 2023 and 2024 when assuming % increases

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119BUDGET2021 2022% ∆2023% ∆2024% ∆2025% ∆2026% ∆LOCALProperty Taxes $42,471,055 $45,220,127 6.5% $43,491,005 -3.8% $43,402,777 -0.2% $42,741,011 -1.5% $42,909,080 0.4%Federal $17,071,881 $13,352,261 -21.8% $6,237,310 -53.3% $6,237,310 0.0% $6,237,310 0.0% $6,237,310 0.0%Tuition, Fees, And Admissions $910,951 $842,295 -7.5% $842,295 0.0% $842,295 0.0% $842,295 0.0% $842,295 0.0%Other Local Revenue $3,954,871 $3,636,596 -8.0% $3,108,683 -14.5% $3,108,683 0.0% $3,108,683 0.0% $3,108,683 0.0%TOTAL LOCAL REVENUE $64,408,758 $63,051,278 -2.1% $53,679,292 -14.9% $53,591,064 -0.2% $52,929,298 -1.2% $53,097,367 0.3%STATEGeneral Education Aid (211) $139,422,658 $139,942,696 0.4% $142,431,849 1.8% $146,177,509 2.6% $148,917,069 1.9% $151,699,938 1.9%Special Education Aid (360) $34,914,285 $35,159,892 0.7% $35,863,090 2.0% $36,580,352 2.0% $37,311,959 2.0% $38,058,198 2.0%Other State Revenue $6,752,374 $6,363,670 -5.8% $6,319,482 -0.7% $6,341,943 0.4% $6,321,341 -0.3% $6,336,381 0.2%TOTAL STATE REVENUE $181,089,317 $181,466,258 0.2% $184,614,421 1.7% $189,099,804 2.4% $192,550,369 1.8% $196,094,517 1.8%TOTAL REVENUE $245,498,075 $244,517,537 -0.4% $238,293,713 -2.5% $242,690,868 1.8% $245,479,667 1.1% $249,191,884 1.5%General Fund | Revenue Analysisas of May 10, 2021REVENUE PROJECTIONSProperty Taxes17%Federal7%Tuition, Fees, And Admissions0%Other Local Revenue2%General Education Aid (211)57%Special Education Aid (360)14%Other State Revenue3%Budgeted Revenue Allocation by Source$245.50 $244.52 $238.29 $242.69 $245.48 $249.19 $232.00$234.00$236.00$238.00$240.00$242.00$244.00$246.00$248.00$250.00$252.002021 2022 2023 2024 2025 2026MillionsRevenue Projection

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120BUDGET2021 2022% ∆2023% ∆2024% ∆2025% ∆2026% ∆Salaries & Wages $143,483,792 $144,332,621 0.6% $152,416,861 5.6% $156,010,643 2.4% $159,701,790 2.4% $163,623,434 2.5%Employee Benefits $55,046,365 $56,523,473 2.7% $57,544,570 1.8% $58,905,454 2.4% $58,828,262 -0.1% $58,804,199 0.0%TOTAL SALARIES & BENEFITS $198,530,157 $200,856,095 1.2% $209,961,431 4.5% $214,916,097 2.4% $218,530,052 1.7% $222,427,634 1.8%Purchased Services $32,867,363 $31,636,069 -3.7% $33,245,866 5.1% $33,850,473 1.8% $33,347,262 -1.5% $33,390,197 0.1%Supplies & Materials $18,711,178 $7,240,042 -61.3% $7,464,037 3.1% $7,667,538 2.7% $7,641,374 -0.3% $7,643,609 0.0%Capital Expenditures $6,713,926 $2,619,933 -61.0% $2,774,217 5.9% $2,572,695 -7.3% $1,747,189 -32.1% $1,776,781 1.7%Debt Service $2,455,976 $2,347,166 -4.4% $2,461,176 4.9% $2,438,576 -0.9% $2,436,326 -0.1% $2,445,026 0.4%Other Expenditures $733,402 $1,181,192 61.1% $537,364 -54.5% $548,604 2.1% $544,911 -0.7% $541,665 -0.6%TOTAL ALL OTHER $61,481,845 $45,024,402 -26.8% $46,482,660 3.2% $47,077,887 1.3% $45,717,063 -2.9% $45,797,278 0.2%TOTAL EXPENDITURES $260,012,001 $245,880,496 -5.4% $256,444,091 4.3% $261,993,984 2.2% $264,247,115 0.9% $268,224,912 1.5%General Fund | Expenditure Analysisas of May 10, 2021EXPENDITURE PROJECTIONSSalaries & Wages55%Employee Benefits21%Purchased Services13%Supplies & Materials7%Capital Expenditures3%Debt Service1%Other Expenditures0%Budgeted Expenditure Allocation by Object$260.01 $245.88 $256.44 $261.99 $264.25 $268.22 $230.00$235.00$240.00$245.00$250.00$255.00$260.00$265.00$270.002021 2022 2023 2024 2025 2026MillionsExpenditure Projection

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121Budget2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026Assigned $3,197,320 $2,616,218 $3,066,429 $4,715,523 $7,053,660 $4,679,597 $6,197,543 $6,197,543 $6,197,543 $6,197,543 $6,197,543Nonspendable $254,122 $163,463 $57,534 $1,193,601 $1,074,280 $691,511 $518,633 $518,633 $518,633 $518,633 $518,633Restricted $2,175,211 $668,163 $0 $2,007,713 $1,269,996 $0 $0 $0 $0 $0 $0Restricted/Reserved $1,292,880 $1,712,693 $3,522,693 $8,825,627 $9,890,918 $3,700,538 $2,748,511 $2,596,114 $2,548,011 $2,631,700 $2,678,583Unassigned $16,105,512 $15,381,502 $19,082,685 $21,109,665 $25,603,400 $21,306,682 $19,550,680 $1,552,699 ($17,702,313) ($36,553,450) ($55,633,362)Total Fund Balance $23,025,045 $20,542,039 $25,729,341 $37,852,129 $44,892,254 $30,378,328 $29,015,368 $10,864,990 ($8,438,126) ($27,205,574) ($46,238,601)Historical Fund Balances Forecasted Fund Balancesas of May 10, 2021General Fund | Fund Balance Analysis($80,000,000)($60,000,000)($40,000,000)($20,000,000)$0$20,000,000$40,000,000$60,000,0002016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026General Fund - Fund Balance AnalysisAssigned Nonspendable Restricted Restricted/Reserved Unassigned