2024-2025 Rochester Public Schools Budget Book : simplebooklet.com

Table of ContentsLetter from the Superintendent...........................................................................................................4Budget Timeline..........................................................................................................................................6RPS History...................................................................................................................................................9RPS by the Numbers................................................................................................................................10Adopted Budget Executive Summary................................................................................................ 11Revenues................................................................................................................................... 11Expenditures........................................................................................................................... 15Fund Summary.......................................................................................................................20Property Taxes...........................................................................................................................................232024-2025 General Fund Revenue.....................................................................................................242024-2025 General Fund Expenditures...........................................................................................26Appendices..................................................................................................................................................28Appendix 1 Full-time Equivalent Positions by Group..................................................29Appendix 2 Full-time Equivalent Positions by Location..............................................41Appendix 3 Summary by Fund and Major Source & Object.......................................45Appendix 4 Summary by Fund and Major Program......................................................61Appendix 5 Summary by Fund and Source & Object................................................... 81Appendix 6 Budget Allocation Guide.............................................................................103Appendix 7 Budget Parameters Memo........................................................................... 115

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Letter from the SuperintendentDear Colleagues and Community Members:Over the past two years, we have had to make some very difﬁcult decisions as weendeavored to eliminate a structural imbalance in the operating budget of RochesterPublic Schools. Since I began my tenure as Superintendent of Schools in 2021, we havecut more than $20 million from the school district’s General Fund budget andeliminated more than 150 positions from our talented, dedicated, and incrediblyhard-working staff.Thanks to a generous $10 million donation from Mayo Clinic and the use of fundingfrom the school district’s budget reserve, the budget for the 2024-2025 school year thatis summarized in this booklet does not include millions of dollars in reductions, as wasthe case in each of the previous two budgets I submitted to the Rochester SchoolBoard. Thanks to the donation from Mayo Clinic and the use of our budget reserve, the2024-2025 budget does not include closing schools, raising class sizes, cutting staff andprograms, or other steps that would otherwise be needed to close the deﬁcit that weface due to inadequate funding from the State of Minnesota and other factors.Because we will not receive another large unrestricted donation from Mayo Clinic orany other funder next year and because we cannot further draw down our budgetreserve, we have placed an operating levy referendum on the ballot in November of2024. If that referendum does not pass, we will be forced to make the kind of drasticbudget cuts that I am glad are not included in this budget book.Meanwhile, community members are collaborating with staff on a key goal of ourstrategic plan called “Rethinking Funding.” This initiative aims to create an effective,efﬁcient, and equitable funding allocation system for schools, programs, and centraladministration departments. By engaging with various stakeholders, including parents,staff, and local leaders, we seek to develop a funding strategy that reﬂects the diverseneeds and priorities of our community. We plan to integrate the results of this workinto our budget process next spring, which we hope will pave the way for a moreresilient and adaptableﬁnancial framework for the future.There is still much to be done, and I am grateful to undertake this journey with you.Your ongoing involvement and support are vital as we navigate these challengestogether. The strength of our community lies in our shared commitment to theeducation and well-being of our students. As we continue to work towards our goals, I4

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Budget TimelineThe School District budget cycle is a continuous process that is mandated by certainState laws. Many steps outlined below require School Board approval and are open forpublic inspection and comment. Since the process spans multiple school and calendaryears, the District is working on two or three budget years at any given time. Thebudget process for the 2024-2025 school year began July 2023, and will end December31, 2025. Summarized below are key steps in the budget cycle process.2023JulyBegin data submission to Minnesota Department of Education (MDE)for school year revenues and expenditures.SeptemberReceive maximum levy calculations from MDE for taxes payable in2024 (Pay 24).OctoberReceive School Board approval of a preliminary maximum property taxlevy amount for Pay 24.DecemberHold a Truth in Taxation hearing to receive public comment on theproposed Pay 24 property tax levy amount.Receive School Board approval of the Pay 24 property tax levy amount.2024JanuaryThe School Board reviews the 5 Year General Fund Forecast andproposed Budget Parameters.Begin enrolling new students into the 2024-2025 school year andmoving students to the next grade level for class size projections.FebruaryThe School Board formally adopts the Budget Parameters.Stafﬁng meetings with school building principals begin.6

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MarchFinalize the number of staff to include in the budget.AprilFinalize all revenue projections and non-staff expenditures.May 19Last day of the 2024 state legislative session.May 19-20Revise the proposed budget to include changes made by thelegislature during the 2024 session.May 21Review the General Fund Revenue Projections with the School Board.June 4Review the General Fund Expense Projections with the School Board.June 5Conduct 2 virtual budget review sessions with the public.June 11Review the Proposed Budget with the School Board during its StudySession.June 18The School Board will formally vote to adopt the 2024-2025 OriginalBudget during its Regular Meeting.July 1Fiscal year begins.October 1Count all students enrolled as of this date and use this count as thebasis for adjusting current-year revenue projections, current-yearbuilding expenditure budgets, and future-year forecastingassumptions for all school years through 2029-2030.DecemberThe School Board will review and approve an amended (Revised)budget.2025MarchThe School Board will review and approve an amended (Revised)7

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RPS HistoryPublic school education began in Rochester, Minnesota in 1856 when theﬁrst schoolwas created to provide twelve weeks of education. Also, in the same year, theﬁrstschool tax was levied by the county commissioners at a rate of 2.5 mills generating asum of $2,169.98 which was to meet all costs.In 1858, the Rochester City Council became responsible for public education in thecommunity. The council soon found that the school “was badly in debt” and many ofthe taxpayers were delinquent in their payment. Steps were taken to improve theseconditions. In 1868, the school rooms were described as “poorly ventilated, badlyseated, and overcrowded.” In addition to Rochester Public School there were over fortyprivate 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 lessthanﬁve thousand people. This school, Central School, was composed of threedifferent educational departments each with four grades; primary, grammar and highschool. The value of the new school was illustrated in the comment from a localnewspaper of the time. “It is second to no school in the state, for which a generous andappreciative community will feel grateful.”Theﬁrst graduating class from Rochester Public School in 1871 had six graduates. In2024, there were 1,344 graduates.Fast forward over 165 years and Independent School District #535 (Rochester PublicSchools) now has a general fund budget of over $296 million. The District is planning tostart the year with $44 million in the General Fund unassigned fund balance (reserve).District policy states that the General Fund unassigned fund balance must be at least8% of budgeted expenditures, which is approximately $23.7 million.This is the recommended projection from the most recentenrollment projection study.9

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Adopted Budget Executive SummaryMinnesota Statute 123B.77, subdivision 4 requires the School Board of the District toapprove and adopt the revenue and expenditure budgets for the upcoming school yearbefore July 1 of each year. The adopted budget serves as the expenditure-authorizingdocument. The District is prohibited from expending any funds for any purpose in anyschool year before the budget document is adopted.The Finance team based the development of the 2024-2025ﬁscal year budget on theFive-Year Financial Forecast presented to the School Board on January 16, 2024.Additionally, the Budget Parameters presented to and approved by the School Boardduring this same meeting reinforce the Board’s priorities for the budget.District budgets are developed based on a series of assumptions, using availableinformation and reasonable estimates often informed by historical analysis. To addressunforeseen or underfunded expenses that may arise due to changing economicconditions, a budgeting best practice is to create a contingency account funded atapproximately 1% of general fund expenses.Several assumptions for revenues and expenditures were used in developing thebudget, which are deﬁned in greater detail below.RevenuesMayo Clinic Donation – One-time, unrestricted donation of $10 million will sustainoperational continuity and avoid what would otherwise mean signiﬁcant reductions instafﬁng and services.Enrollment Projections – The projections prepared by Cooperative Strategies in May2022 were used again as the basis for calculating revenue. Four options were providedin this study, low, moderate, high and recommended, and it’s the recommendedprojection that has been used by the District the past three years. Consistent use of thesame projection model provides a baseline for comparison and budgeting purposes.This approach is preferred as it ensures revenue estimates are conservative, avoidingthe pitfalls of over-estimation.The projection for October 1, 2024, is 17,163 students, which is a decrease of 271 fromthis year. This equates to 18,278 pupil units, which is the basis for calculating GeneralEducation Aid. It should be noted actual enrollment data shows a modest positive11

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variance over projections of approximately 0.6% on average the past 3 years. Shouldthis trend hold true, the actual decrease year over year would be 168 students.Basic Formula – State revenue reﬂects a 2% increase in the General Education Aidformula, which is the District’s number one source of operating revenue, from $7,138 to$7,281 per pupil unit. For budget purposes total general education aid revenue remainsﬂat year over year due to the estimated enrollment decline. October 1 enrollmentnumbers will be used to develop any necessary revision to this estimated revenue.State Legislation – The recently completed legislative session creates funding clarityfor implementation of the READ Act. Legislation passed in 2023 speciﬁed districtswould be reimbursed through a grant-based program. The language was amended thisyear to convert reimbursement into per pupil-based aid. RPS will receive approximately$1.3 million to help offset both the materials and staff training costs to implement thisstate requirement.Also, during this session RPS was able to secure full funding of the PTECH program for2024-2025 in the amount of $791,000 and inclusion in an Attendance Pilot Project thatprovides $670,000 of state aid.Compensatory State Funding – Theﬁscal year 2024-2025 revenue will be $1.1 millionhigher as compared to 2023-2024. Compensatory funding is based on theﬁnal count offree and reduced lunch price status students in the District on October 1, 2023,compared to October 1, 2022. There is concern that due to a new State Statute foruniversal free lunches parents may no longer complete the free and reduced-pricelunch application. The Legislature has temporarily implemented hold harmlesslanguage to prevent districts from receiving less compensatory aid while a long-termsolution is developed.COVID Funds – All federal revenue related to the Coronavirus Response and ReliefSupplemental Appropriations Act (CRRSA) and the American Rescue Plan Act (ARP)must be used by September 30, 2024. Early estimates indicate only a very small amountmay be available for carryover into 2024-2025. Therefore, this budget does not includeany federal COVID funding sources. Should current year expenses be less thanbudgeted, those remaining funds will be carried into 2024-2025 and used appropriatelybefore their expiration date.Third Party Billing - Schools are reimbursed when a child has a disability and an IEPrequires health-related services to beneﬁt from special education, and is eligible forpublic government health programs. The forecast for 2024-2025 included $2.0 million,12

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however, $2.9 million is expected to be collected in 2023-2024. In addition, SocialWorker billing is likely to be permitted starting in the fall of 2024. A 2nd StudentServices Specialist was hired in January 2024 to assist with additional billings. Thebudget for 2024-2025 will be set at $3.4 million, which is an increase of $1.4 million over2023-2024.Operating Referendum – The 2015 operating referendum currently generating $942.50per pupil unit was renewed by the School Board for an additional 10 years. This actionwas possible due to legislation enacted during the 2023 session permitting a one-timerenewal through Board resolution. This will generate approximately $17.2 million for usein 2024-2025.Other Levy – All non-voter approved levies remain in place.Other State/Federal Aid & Grants – There are no substantial changes in any other aidor grant category.Summary of District Revenue by Major SourceSource2023-2024Original2024-2025Original$ Change% ChangeMayo Clinic$0$10,000,000$10,000,000Tax Levy$75,044,888$76,490,674$1,445,7861.9%Other Local$55,536,727$62,786,952$7,250,22513.1%State$217,386,837$222,727,463$5,340,6262.5%Federal$23,093,229$17,089,181($6,004,048)(26.0%)Total$371,061,681$389,094,270$18,032,5894.9%13

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ExpendituresEmployee Services – The number of budgeted staff positions is 2,602.9 full-timeequivalents (FTE). This is 2.1 FTE less than the 2,605 FTE as of the last budget revisionthrough February 29, 2024, but is an increase of 22 FTE from the original budget for2023-2024.FTE by Contract Group – All Funds1. The creation of the Director of Student Engagement & School Climate position is being funded through the elimination of acoordinator position in the Operations group.2. The Transportation Services Manager position will become vacant on January 1, 2025 due to the retirement of a long-timeemployee. The position is being upgraded to Director of Transportation and the initial occupant of that position will workwith the current Transportation Manager for approximately 6 months.Group2022-20232023-20242024-20251 YearChange2024-2025% ofTotal FTESchool Board7.07.07.000.3%Superintendent1.01.01.000.0%Cabinet8.06.06.000.2%Principals62.060.059.0-1.02.3%Administrators12.014.016.02.01, 20.6%Teachers1,469.21,432.71,437.95.255.2%3Education SupportProfessionals520.1498.4505.67.219.4%3Community Education12.312.312.90.60.5%Student NutritionServices85.083.391.07.73.5%3Mental & PhysicalHealth Professionals61.759.863.43.62.4%3OperationsProfessionals162.5166.0168.82.86.5%Clerical103.199.497.3(2.1)3.7%Maintenance150.0141.0137.0(4.0)5.3%Total2,653.92,580.92,602.922.0---15

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3. Teachers, Education Support Professionals, Student Nutrition Services, and Mental & Physical Health Professionalemployees are actively engaged with students in performing the duties of their jobs and account for 83% of all budgetedFTE positions.Teachers and Principals have settled contracts in place through June 30, 2025 andthose costs are included in the budget. Contracts and work agreements for all othergroups expire on June 30, 2024. The expenditure budget includes a reasonable estimatefor salary increases for each of those groups.The District has assumed a greater percentage of the health insurance premium for itseligible employees. The Board has previously approved using up to $7 million ofunrestricted fund balance to cover those costs for the 2024-2025ﬁscal year.Employee Services – All FundsEmployee Services Expenses in Each Fund as a Percentage ofTotal District Employee ServicesContracted Services – Contracted services are estimated to increase 11%, much of itdue to increased transportation contract costs, tuition payments to other agencies, andproperty & liability insurance increases.Service2023-2024Original2024-2025Original$ Change%ChangeSalaries$172,199,042$179,452,852$7,253,8104.2%Beneﬁts, Taxes, Pensions$65,840,848$74,025,970$8,185,12212.4%Total$238,039,890$253,478,822$15,438,9326.5%ServiceGeneralFoodServiceCommunityServicePrintingOPEBTrustSalaries65.72%1.25%3.77%0.05%N/ABeneﬁts, Taxes,Pensions26.79%0.59%1.09%0.03%0.70%Total92.51%1.84%4.87%0.08%0.70%16

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Contracted Services – All Funds2023-2024Original2024-2025Original$ Change% Change$77,347,776$85,855,186$8,507,41011.0%Supplies & Materials – No changes were made to site supply budgets this year.Increases in this area are generally a result of higher food costs for our nutritionprogram, curriculum materials investments, and software licensing/subscriptions.Supplies & Materials – All Funds2023-2024Original2024-2025Original$ Change% Change$14,370,648$16,696,137$2,325,48916.2%Capital Expenditures – These accounts are used to track principal and interestpayments for long-term software licensing and other leases, purchases of vehicles andequipment, and Long-Term Facilities Maintenance (LTFM) projects. Most of theincrease can be attributed to the Kellogg IAQ LTFM project.Capital Expenditures – All Funds2023-2024Original2024-2025Original$ Change% Change$22,349,811$39,464,137$17,114,32676.6%Debt Service – This includes principal and interest payments on bonds.Debt Service – All Funds2023-2024Original2024-2025Original$ Change% Change$29,627,861$27,583,178$(2,044,683)(6.9%)17

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Fund SummaryGeneral Fund ($296,510,560, 69.1%) - The general fund is the main operating fund ofthe District. This area pays for the instructional programs, daily operations of schoolsand 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 twosubcomponents -- the Non-Allocated Site Funds and the Student Activities Fund.Food Service Fund ($12,752,985, 3.0%) - This fund is used to recordﬁnancial activitiesof the District’s food service program. Student nutrition services include activities forthe purpose of preparation and service of milk, meals, and snacks in connection withschool and community service activities.Community Service Fund ($15,636,512, 3.6%) - This fund is comprised ofﬁvecomponents, each with its own fund balance. Theﬁve components are communityservice, community education, early childhood family education, school readiness, andadult basic education.Building Construction Fund ($34,756,469, 8.1%) - The building construction fundtracks bonds or certiﬁcates of participation proceeds for major construction projectsas well as long-term facilities maintenance projects over $2 million per project.Debt Service Fund ($27,583,178, 6.4%) - When the District sells bonds toﬁnancevoter-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 theDistrict for the repayment of principal and interest of the bonds as due.Internal Service Funds ($37,130,763, 8.6%) - Internal service funds are used to accountfor theﬁnancing of goods or services provided by one department to another withinthe school district. The District maintains four internal service funds to reportactivities related to: self-insured workers’ compensation, self-insured dental plan,self-insured health plan, and in-house printing services.FSA Plan & HRA Trust Fund ($3,442,000, 0.8%) - The District became the trustee ofthis Section 115 trust account on January 1, 2019. The Trust holds employee healthreimbursement account (HRA) money until employees request it from Optum, a thirdparty administrator. The District then reimburses Optum on a weekly basis.20

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OPEB Trust Fund ($1,771,130, 0.4%) - This irrevocable trust fund is being funded tocover future retiree Other Post-Employment Beneﬁts – namely, health insurancebeneﬁts for retirees.Fund Summary – The total Revenue budget for all funds is $389,094,270 and the totalExpense budget for all funds is $429,583,597. The General Fund is estimated to use $6.7million of the previously approved $7 million undesignated fund balance.Budgeted Fund Activity and Ending BalancesFundRevenueExpenseVarianceProjected Fund BalanceBeginningEnding01General$289,802,208$296,510,560($6,708,352)$60,507,236$53,798,88402Food Service$12,534,122$12,752,985($218,863)$6,163,174$5,944,31104CommunityEducation$14,981,599$15,636,512($654,913)$3,633,721$2,978,80806Construction$847,000$34,756,469($33,909,469)$34,959,991$1,050,52207Debt Service$25,662,911$27,583,178($1,920,267)$5,912,885$3,992,61808FSA/HRA Trust$3,885,000$3,442,000$443,000$11,097,984$11,540,98420Workers Comp(Internal Service)$1,295,000$897,734$397,266$652,360$1,049,62625Dental Trust(Internal Service)$2,636,000$2,752,500($116,500)$712,227$595,72729Health Trust(Internal Service)$34,434,000$32,786,783$1,647,217$531,944$2,179,16130Printing (InternalService)$774,500$693,746$80,754$41,037$121,79145OPEB Trust$2,241,930$1,771,130$470,800$18,824,009$19,294,809Total$389,094,270$429,583,597($40,489,327)$143,036,568$102,547,24121

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Property TaxesState laws cap the amount that can be levied by RPS. The Minnesota Department ofEducation (MDE) determines this cap using established legislation and mathematicalformulas. Once calculated, our district approves the levy amount and forwards it to thecounty auditor. Subsequently, the county issues tax bills to property owners, overseestax collection, and disburses the funds back to our district.The basis for your property tax is the taxable market value, as appraised by the countyassessor. Different types of properties, like homes and apartments, have speciﬁc classrate percentages as deﬁned by law. Additionally, the state provides property tax aidsand credits, which effectively lower the tax burden for property owners.The two types of property tax levies are:● Voter-approved levies. These include building bonds and operating levyreferendum votes. For 2024-2025, these levies total $31.1 million, a decrease of$.9 million over 2023-2024.● Non-voter-approved levies. Levy limitations are calculated by MDE based oncurrent legislation and formulas. The School Board can approve levy amounts upto but not exceeding the limits established by the state. Examples include thesafe schools levy, long-term facilities maintenance levy, lease-purchase levy, andcommunity education levy. In 2024-205 these levies total $45.2 million, anincrease of $3.1 million from 2023-2024.The total property tax levy for 2024-2025 is $76,348,919. Compared to 2023-2024, this isan increase of $2,858,937 in revenue for the District.The chart below shows school taxes payable for the District on an average home valuedat $200,000 from calendar year 2014 to calendar year 2023.23

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2024-2025 General Fund RevenueThe General Fund serves as the main fund for the District’s operations. The majority ofall revenues and expenses are accounted for in this fund. The District receives revenueon a per pupil basis from state aids and credits, property taxes, federal aids, and othersources. State aids and property taxes make up 92% of total district revenues, whilefederal aids and other sources account for 8% of revenues, as shown in the graphbelow.Mayo Clinic ($10,000,000, (3.4%) - This unrestricted, one-time donation allows theDistrict to sustain operational continuity and avoid signiﬁcant reductions in stafﬁngand services.State Aids and Credits ($212,982,562, 73.5%) - These include per pupil basic generaleducation aid; special education regular and excess cost aid; Basic Skills aid, includingcompensatory education aid, English Learners aid and Literacy Incentive aid; operatingcapital state aid for equipment and facilities maintenance, and aid for gifted andtalented education. The Minnesota Legislature determines the level of fundingprovided by the state.Federal Aids ($9,803,656, 3.4%) - These include federal grants for Title programs suchas Title I, which focuses on improving the achievement of economically disadvantagedstudents, and aids to support special education services for students with disabilities.Property Taxes ($48,043,606, 16.6%) - These are local taxes the District collects fromproperty owners. The Minnesota Legislature determines the maximum amount theDistrict can levy each year. The District also has authority to seek additional propertytaxes (up to a maximum amount per pupil established by the Legislature) to supportspecial programs or basic operations through a voter-approved levy referendum.Local Revenues ($8,972,384, 3.1%) - These revenues include miscellaneous SchoolBoard-approved fees for co-curricular activities, and admission to athletic andﬁne artsperformances. It also includes interest income from the District’s investments, gifts tothe District, and permanent transfers from other funds.24

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2024-2025 General Fund ExpendituresThe categories of General Fund expenditure are salaries, beneﬁts, purchased services,supplies and materials, capital, and other expenditures. As shown in the graph below,nearly 80% of the general fund budget pays for people (salaries and beneﬁts), and themajority of those people are teachers and instructional staff who work with students inthe classroom.Salaries ($166,596,645, 56.2%) - Includes salaries for District administrators, principals,teachers, clerical employees, paraprofessionals, building chiefs, custodians,transportation and other staff.Beneﬁts ($67,906,522, 22.9%) - Includes the District’s contribution for employeeretirement (FICA/Medicare, TRA and PERA), health, dental and life insurancepremiums, and tax-sheltered annuities for eligible employees.Purchased Services ($42,169,718, 14.2%) - Includes utilities, legal services, contractedwork and other services that must be purchased from outside sources. Of the $35.4million, over half is spent between school bus services ($15.4 million) and utilities ($5.9million.)Supplies and Materials ($9,157,839, 3.1%) - Includes general supplies such as copierpaper, instructional supplies for classrooms, textbooks and workbooks, standardizedtests and media resources.Capital Expenditures ($5,075,646, 1.7%) - Includes major building repairs and siteimprovements, technology equipment such as computers for classrooms, printers,copiers, and other classroom equipment.Other ($5,604,190, 1.9%) - Includes miscellaneous expenditures that are notcategorized elsewhere such as contingency, between terms unemployment,membership dues for professional organizations, taxes, special assessments,permanent transfer to other funds, principal and interest on loans, and bond refundingpayments.26

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2022-2023 2023-2024 2024-2025 1 YearCategory Job Titles Original Original Original ChangeBoard School Board Member 7.0 7.0 7.0 0.0Super Superintendent 1.0 1.0 1.0 0.0Cabinet Chief Academic Officer 0.0 1.0 1.0 0.0Cabinet Chief Administrative Officer 0.0 1.0 1.0 0.0Cabinet Chief of Schools 0.0 1.0 1.0 0.0Cabinet Executive Director of Community Education 1.0 0.0 0.0 0.0Cabinet Executive Director of Community Education & Partnerships 0.0 1.0 1.0 0.0Cabinet Executive Director of Curriculum & Instruction 1.0 0.0 0.0 0.0Cabinet Executive Director of Diversity, Equity & Inclusion 1.0 0.0 0.0 0.0Cabinet Executive Director of Elementary & Secondary Education 1.0 0.0 0.0 0.0Cabinet Executive Director of Equity and Engagement 0.0 1.0 1.0 0.0Cabinet Executive Director of Finance 1.0 0.0 0.0 0.0Cabinet Executive Director of Human Resources 1.0 1.0 1.0 0.0Cabinet Executive Director of Operations 1.0 0.0 0.0 0.0Cabinet Executive Director of Student Services 1.0 0.0 0.0 0.0Cabinet 8.0 6.0 6.0 0.0Principal Elementary Assistant Principal 12.0 11.0 10.0 (1.0)Principal Elementary Principal 16.0 16.0 16.0 0.0Principal Middle School Assistant Principal 9.0 10.0 11.0 1.0Principal Middle School Principal 5.0 5.0 4.0 (1.0)Principal Principal on Special Assignment 3.0 0.0 0.00.0Principal Principal of Student-Centered Learning Models 0.0 0.0 1.0 1.0Principal Senior High Assistant Principal 12.0 13.0 12.0 (1.0)Principal Senior High Principal 5.0 5.0 5.0 0.0Principal 62.0 60.0 59.0 (1.0)Admin Coordinator of Early Childhood Special Education 1.0 0.0 0.0 0.0Admin Coordinator of Family Engagement & Partnerships 1.0 0.0 0.0 0.0Admin Coordinator of Tiered Supports 1.0 0.0 0.0 0.0Admin Director of Academics 0.0 2.0 2.0 0.0Admin Director of Communications 0.0 1.0 1.0 0.0AdminDirector of Development 10.0 0.6 0.0 (0.6)Admin Director of Early Learning 0.0 1.0 1.0 0.0Admin Director of Elementary & Secondary Education 2.0 0.0 0.0 0.0AdminDirector of Innovation 10.0 0.0 1.0 1.0Admin Director of Leadership Development 0.0 1.0 1.0 0.0Admin Director of Multilingual Learning 0.0 1.0 1.0 0.0Admin Director of Postsecondary Readiness 0.0 1.0 1.0 0.0AdminDirector of Research, Assessment & Evaluation 21.0 1.0 0.0 (1.0)AdminDirector of Research & Improvement 20.0 0.0 1.0 1.0Admin Director of School Support 0.0 1.0 1.0 0.0Admin Director of Special Education 4.0 2.0 2.0 0.0AdminDirector of Student Engagement & School Climate 30.0 0.0 1.0 1.0Admin Director of Strategic Planning 1.0 0.0 0.0 0.0Administrative Leadership Full-Time EquivalentsSchool Board, Superintendent, Cabinet, Principals, and Administrators30

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2022-2023 2023-2024 2024-2025 1 YearCategory Job Titles Original Original Original ChangeAdministrative Leadership Full-Time EquivalentsSchool Board, Superintendent, Cabinet, Principals, and AdministratorsAdmin Director of Student Services 1.0 1.0 1.0 0.0Admin Director of Technology 0.0 1.0 1.0 0.0AdminDirector of Transportation 40.0 0.0 1.0 1.0Admin 12.0 13.6 16.0 2.4All 90.0 87.6 89.0 1.4Notes1. Director of Development is being retitled to Director of Innovation. The position is increasing from .6 to 1.0 FTE.2. Director of Research, Assessment & Evaluation is being retitled to Director of Research & Improvement.3. The creation of the Director of Student Engagement & School Climate position is being funded through the elimination of a coordinator position in the Operations group.4. The Transportation Services Manager position will become vacant on January 1, 2025 due to the retirement of a long-time employee. The position is being upgraded to Director of Transportation and the initial occupant of that position will work with the current Transportation Manager for approximately 6 months.31

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2022-2023 2023-2024 2024-2025 1 YearCategory Job Titles Original Original Original ChangeAdult Adult Literacy 12.3 12.3 11.8 (0.5)ElemEd Kindergarten 58.0 60.0 54.5 (5.5)ElemEd Kindergarten - Spanish Immersion 2.0 3.0 2.0 (1.0)ElemEd Montessori Kindergarten 2.0 2.0 0.0 (2.0)ElemEd Grade 1 58.0 54.5 53.5 (1.0)ElemEd Grade 1 - Spanish Immersion 2.0 2.0 2.0 0.0ElemEd Grade 2 52.0 47.5 49.5 2.0ElemEd Grade 2 - Spanish Immersion 2.0 2.0 2.0 0.0ElemEd Grade 3 46.0 48.5 46.5 (2.0)ElemEd Grade 3 - Spanish Immersion 2.0 2.0 2.0 0.0ElemEd Grade 4 46.0 45.5 46.5 1.0ElemEd Grade 4 - Spanish Immersion 1.0 2.0 1.0 (1.0)ElemEd Grade 5 48.0 46.5 44.5 (2.0)ElemEd Grade 5 - Spanish Immersion 2.0 1.0 1.0 0.0ElemEd Montessori Level 1 4.0 4.0 0.0 (4.0)ElemEd Montessori Level 2 2.0 2.0 0.0 (2.0)ElemEd Montessori Kindergarten & Grade 1 0.0 0.0 4.0 4.0ElemEd Montessori Grade 2 & 3 0.0 0.0 3.0 3.0ElemEd Montessori Grade 4 & 5 0.0 0.0 2.0 2.0ElemEd Elementary Education 8.5 9.5 10.0 0.6ElemEd General Ed Contingency Teacher 5.0 0.00.0 0.0 *ElemEd Intermediate SIS 1.0 1.0 0.0 (1.0)ElemEd Primary SIS 3.0 3.0 2.0 (1.0)ElemEd Reading Elementary 16.6 17.6 18.1 0.4ElemEd 361.1 353.6 344.1 (9.5)PreK ECFE Teacher 26.1 26.1 27.3 1.2SecEd Agriculture Education 2.6 2.7 2.8 0.1SecEd AVID Teacher 0.0 0.0 0.0 0.0SecEd Business Education 10.2 10.3 10.3 0.0SecEd Communication Arts 4.2 0.0 0.0 0.0SecEd Driver's Education 1.0 1.0 1.0 0.0SecEd English 57.0 57.8 57.4 (0.4)SecEd English - Spanish Immersion 0.4 0.4 0.4 0.0SecEd Family and Consumer Science 8.6 8.7 8.4 (0.3)SecEd French 3.0 2.4 3.0 0.6SecEd German 1.2 1.4 1.4 0.0SecEd Grade 6 44.0 36.5 36.5 0.0SecEd Grade 6 - Spanish Immersion 0.4 0.4 0.4 0.0SecEd Health 8.8 9.1 8.6 (0.5)SecEd INCubatoredu 0.0 0.0 0.0 0.0SecEd Industrial Technology 3.0 3.0 3.0 0.0SecEd Information Technology 1.2 1.3 1.0 (0.3)SecEd Latin 2.0 1.0 1.0 0.0SecEd Law Enforcement 0.2 0.4 0.4 0.0Teacher Full-Time Equivalents32

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2022-2023 2023-2024 2024-2025 1 YearCategoryJob Titles Original Original Original ChangeTeacher Full-Time EquivalentsSecEd Lead Teacher 1.4 2.4 2.8 0.4SecEd Math 58.4 58.0 58.4 0.4SecEd Medical Careers 3.0 3.1 3.2 0.1SecEd Middle School Right Fit 3.0 3.0 0.0 (3.0)SecEd Middle School ALC 0.0 0.0 3.0 3.0SecEd Project Lead the Way 7.8 9.3 8.6 (0.7)SecEd Recovery School 2.0 2.0 2.0 0.0SecEd Science 57.5 56.0 55.7 (0.3)SecEd Social Studies 57.7 56.8 56.5 (0.3)SecEd Social Studies - Spanish Immersion 0.4 0.2 0.2 0.0SecEd Spanish 14.4 11.0 10.0 (1.0)SecEd WECEP 4.6 4.6 4.2 (0.4)SecEd 357.8 342.8 340.2 (2.6)SpecArea Art 27.3 30.1 28.7 (1.4)SpecArea Advanced Learning Specialist 14.2 12.6 13.2 0.6SpecArea Library Media Specialist 12.3 12.3 11.9 (0.4)SpecArea Music 34.9 33.7 33.0 (0.7)SpecArea Physical Education 33.8 33.2 32.5 (0.7)SpecArea Quarry Hill 1.2 1.2 1.2 0.0SpecArea 123.6 123.0 120.5 (2.5)SPED Adapt Phy Ed 7.0 7.0 7.0 0.0SPED ASD 24.0 26.2 27.0 0.8SPED Assistive Technology Consultant 0.5 0.50.5 0.0SPED Audiologist 2.0 2.0 2.0 0.0SPED Autism & Behavior Instructional Coach 8.1 6.0 8.0 2.0SPED Behavior Instructional Coach 1.3 1.4 0.0 (1.4)SPED DCD-MM 14.0 13.0 11.0 (2.0)SPED DCD-MM/LD 1.0 1.0 1.0 0.0SPED DCD-SP 29.0 30.0 27.0 (3.0)SPED Deaf/Hard of Hearing 6.2 5.0 5.0 0.0SPED EBD 73.0 67.5 71.5 4.0SPED EBD/LD 11.0 10.0 9.7 (0.3)SPED EC/SE 37.6 40.6 40.6 0.0SPED LD 56.9 53.4 60.2 6.8SPED Occupational Therapist 7.6 7.6 7.8 0.2SPED Physical Therapist 3.0 3.5 3.6 0.1SPED Physically Impaired 0.5 0.5 0.5 0.0SPED School Psychologist 17.0 17.1 18.2 1.1SPED Special Ed Contingency Teacher 5.0 0.0 0.0 0.0 *SPED Special Ed Float 2.0 3.0 4.0 1.0SPED Special Ed Instructional Coach 20.8 17.0 20.3 3.3SPED Speech Language Pathologist 47.4 46.9 47.4 0.5SPED Visually Impaired 1.0 1.0 1.0 0.0SPED WECEP Handicapped 7.2 7.2 7.2 0.0SPED 383.1 367.4 380.5 13.133

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2022-2023 2023-2024 2024-2025 1 YearCategoryJob Titles Original Original Original ChangeTeacher Full-Time EquivalentsSupport 504 Specialist 2.0 2.0 0.0 (2.0)Support Behavior Specialist 1.0 1.0 0.0 (1.0)Support Chemical Health Counselor 0.0 0.0 3.0 3.0Support Community Schools Site Facilitator 6.9 6.9 4.9 (2.0)Support Elementary Reading Coach 2.0 3.0 3.0 0.0Support Multilingual Learner 43.7 42.3 46.0 3.8Support Instructional Coach 22.0 20.1 21.0 0.9Support Instructional Facilitator 0.0 4.0 4.0 0.0Support Literacy Coach 1.0 1.0 0.0 (1.0)Support Licensed School Nurse 16.2 16.2 16.2 0.0Support Licensed School Nurse Non-Public 0.2 0.2 0.2 0.0Support REA President 1.0 1.0 1.0 0.0Support School Counselor Elementary 15.5 16.0 15.7 (0.3)Support School Counselor Non-Public Schools 2.2 2.4 2.4 0.0Support School Counselor Secondary 29.0 29.0 28.3 (0.7)Support Social Emotional Learning Lead 0.0 0.0 0.0 0.0Support Social Worker 42.5 46.2 48.0 1.8Support Spanish Immersion Coach 1.0 1.0 1.0 0.0Support Success Coach 10.2 10.3 12.8 2.6Support T.O.S.A. - Clinical Coach 3.0 0.0 0.0 0.0Support T.O.S.A. - Curriculum & Instruction 1.0 0.0 0.0 0.0Support T.O.S.A. - Deeper Learning Coordinator 0.0 1.0 1.0 0.0Support T.O.S.A. - Eviction Prevention Specialist0.0 0.0 1.0 1.0Support T.O.S.A. - Instructional Technology 1.0 1.0 1.0 0.0Support T.O.S.A. - Implementation Associate 4.0 0.0 0.0 0.0Support T.O.S.A. - Lead School Counselor 0.0 1.0 1.0 0.0Support T.O.S.A. - Mental Health Scholars Lead 0.0 1.0 1.0 0.0Support T.O.S.A. - Mindfulness Coach 0.0 1.0 0.0 (1.0)Support T.O.S.A. - MTSS Facilitator 0.0 0.0 1.0 1.0Support 205.3 207.5 213.5 6.0All 1,469.2 1,432.7 1,437.9 5.2* In lieu of contingency positions in the 2024-2025 budget, a contingency amount equal to approximately 1.0% of general fund 34

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2022-2023 2023-2024 2024-2025 1 YearCategory Job Titles Original Original Original ChangeElemEd All Positions 79.2 0.0 0.0 0.0 *ElemEd General Elementary ESP 0.0 66.7 71.5 4.8ElemEd Library Media ESP 0.0 12.0 11.7 (0.3)ElemEd Office ESP 0.0 2.4 1.7 (0.7)ElemEd Spanish Immersion ESP 0.0 3.6 3.6 0.0ElemEd 79.2 84.7 88.5 3.8SecEd All Positions 51.0 0.0 0.0 0.0 *SecEd ALC Day Care ESP 0.0 2.8 3.8 1.0SecEd General Secondary ESP 0.0 24.1 22.5 (1.6)SecEd Library Media ESP 0.0 6.0 5.9 (0.1)SecEd Office ESP 0.0 2.1 2.1 0.0SecEd Security ESP 0.0 21.4 20.1 (1.3)SecEd 51.0 56.4 54.4 (2.0)SPED All Positions 365.4 0.0 0.0 0.0 *SPED DHH Notetaking ESP 0.0 6.8 6.8 0.0SPED EC/SE ESP 0.0 30.6 31.3 0.7SPED Intensive Program ESP 0.0 152.5 143.5 (9.0)SPED Specialized Resource ESP 0.0 103.6 113.8 10.2SPED Transportation ESP 0.0 41.8 41.2 (0.6)SPED 365.4 335.3 336.6 1.3Support All Positions 24.5 0.00.0 0.0 *Support 504 ESP 0.0 0.8 2.3 1.5Support Bilingual ESP 0.0 13.5 13.5 0.0Support Multilingual Learner ESP 0.0 7.7 10.3 2.6Support 24.5 22.0 26.1 4.1All 520.1 498.4 505.6 7.2Education Support Professionals Full-Time Equivalents* ESP job titles were condensed in the 2022-2024 collectively bargained agreement, and in most instances the 35

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2022-2023 2023-2024 2024-2025 1 YearCategory Job Titles Original Original Original ChangeClerical Accounting Technician 2.0 2.0 2.0 0.0Clerical Accounts Payable Lead 1.0 1.0 0.0 (1.0)Clerical Accounting Technician Lead 0.0 0.0 1.0 1.0Clerical Adult Enrichment Secretary 1.0 1.0 1.0 0.0Clerical Assistant Principal Secretary 8.0 8.0 8.0 0.0Clerical Attendance Secretary 4.0 4.0 4.0 0.0Clerical Benefit Membership Specialist 1.0 2.0 0.0 (2.0)Clerical Budget Secretary 2.8 2.9 2.9 0.0Clerical Buyer 1.0 1.0 1.0 0.0Clerical Community Education Secretary 6.8 5.8 5.8 0.0Clerical Community Programs Secretary 0.8 0.8 0.8 0.0Clerical Copy Specialist 2.0 2.0 2.0 0.0Clerical Copy Specialist Lead 1.0 1.0 1.0 0.0Clerical Counseling Office Secretary 3.0 3.0 3.0 0.0Clerical Curriculum & Instruction Secretary 1.0 1.0 1.0 0.0Clerical ECFE Secretary 0.8 0.8 0.8 0.0Clerical ECFS Secretary 0.0 0.0 0.0 0.0Clerical Employee Support Specialist 1.0 1.0 0.0 (1.0)Clerical Employee Services Specialist 0.0 0.0 6.0 6.0Clerical Employee Services Specialist Lead 0.0 0.0 1.0 1.0Clerical Facilities & Grounds Secretary 1.0 0.00.0 0.0Clerical Fixed Assets Technician 1.0 0.0 0.0 0.0Clerical Insurance Claims Examiner 3.0 2.0 0.0 (2.0)Clerical Media Secretary 1.0 1.0 1.0 0.0Clerical Office Manager for Activities/Athletics 3.0 3.0 3.0 0.0Clerical Office Manager for Community Education 0.0 1.0 1.0 0.0Clerical Office Manager for Elementary School 17.0 17.0 17.0 0.0Clerical Office Manager for Facilities Services 1.0 0.0 0.0 0.0Clerical Office Manager for Secondary School 10.0 11.8 11.9 0.1Clerical Office Manager for SNS 1.0 1.0 1.0 0.0Clerical Office Manager for Student Services 1.0 1.0 1.0 0.0Clerical Payroll Lead 1.0 1.0 0.0 (1.0)Clerical Payroll Technician 3.0 3.0 0.0 (3.0)Clerical Preschool Screening Secretary 1.0 1.0 1.0 0.0Clerical Receptionist/Secretary 13.0 11.0 11.8 0.8Clerical Registration & Records Secretary 3.0 3.0 4.0 1.0Clerical Secondary Office Secretary 1.9 0.0 0.0 0.0Clerical SNS Secretary 0.8 1.8 0.8 (1.0)Clerical Staff Development and C&I Secretary 1.0 1.0 1.0 0.0Clerical Student Support Services Secretary 0.0 1.0 1.0 0.0Clerical Superintendent Secretary 0.0 1.0 0.0 (1.0)Clerical Technology Secretary 0.9 0.0 0.0 0.0Clerical Title Secretary 0.5 0.5 0.5 0.0Clerical Total Rewards Specialist 1.0 0.0 0.0 0.0Clerical 103.1 99.4 97.4 (2.1)CE ECFE Teaching Assistant 12.3 12.3 12.9 0.6Other Full-Time EquivalentsClerical, Community Education, Maintenance, Mental & Physical Health, Operations, and Student Nutrition36

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2022-2023 2023-2024 2024-2025 1 YearCategoryJob Titles Original Original Original ChangeOther Full-Time EquivalentsClerical, Community Education, Maintenance, Mental & Physical Health, Operations, and Student NutritionMaint Assistant Custodian Engineer II 4.0 4.0 3.0 (1.0)Maint Carpenter/Locksmith 1.0 0.0 0.0 0.0Maint Custodian I 53.0 46.5 42.0 (4.5)Maint Custodian II 37.0 36.5 38.0 1.5Maint Custodian Lead Night 6.0 7.0 7.0 0.0Maint Custodian Lead II 13.0 13.0 12.0 (1.0)Maint Custodian Lead IV 12.0 11.0 11.0 0.0Maint Custodian Lead VI 3.0 4.0 4.0 0.0Maint Grounds Equipment Operator 7.0 6.0 6.0 0.0Maint Grounds Equipment Operator Lead 1.0 1.0 1.0 0.0Maint Locksmith 1.0 1.0 1.0 0.0Maint SNS Utility Support Technician 0.0 0.0 1.0 1.0Maint Truck Driver 3.0 2.0 2.0 0.0Maint Truck Driver Lead 1.0 1.0 1.0 0.0Maint Utility Support Technician 8.0 8.0 7.0 (1.0)Maint Utility Support Technician Lead 0.0 0.0 1.0 1.0Maint 150.0 141.0 137.0 (4.0)MPHP DHH Sign Language Interpreter 0.8 0.8 1.6 0.8MPHP Health Office Staff 28.2 26.7 26.0 (0.7)MPHP Health Office Staff Lead 0.0 0.0 2.0 2.0MPHP Health Office Staff Non-Public School 1.7 1.3 1.8 0.5MPHP Mental Health Practitioner 31.0 31.0 32.0 1.0MPHP Minority Liaison 0.00.0 0.0 0.0MPHP 61.7 59.8 63.4 3.6ROPE Accountant 4.0 5.0 4.0 (1.0)ROPE Accounting & Budgeting Manager 2.0 0.0 0.0 0.0ROPE Accounting Manager 0.0 1.0 0.0 (1.0)ROPE Accounting Supervisor 0.0 0.0 1.0 1.0ROPE Activities Director 3.0 3.0 3.0 0.0ROPE Administrative Coordinator 9.0 9.0 9.0 0.0ROPE Administrative Support Specialist (Senior) 2.0 0.0 0.0 0.0ROPE Administrative Support Supervisor 1.0 0.0 0.0 0.0ROPE American Indian Education Coordinator 0.0 0.0 1.0 1.0ROPE Bilingual Coordinator & EL Registrar 1.0 1.0 1.0 0.0ROPE Budgeting Analyst 1.0 0.0 0.0 0.0ROPE Chemical Health Counselor 0.0 0.0 1.0 1.0ROPE Collaborative Coordinator 1.0 1.0 1.0 0.0ROPE Communications Administrator 1.0 1.0 0.0 (1.0)ROPE Communications Analyst 1.0 2.0 0.0 (2.0)ROPE Communications Analyst (Senior) 1.0 0.0 0.0 0.0ROPE Communications Video Production Specialist 1.0 0.0 0.0 0.0ROPE Community Education Program Coordinator 16.8 18.0 17.0 (1.0)ROPE Community Education Program Manager 3.0 2.0 2.0 0.0ROPE Community Education Program Specialist 0.5 0.5 0.5 0.0ROPE Community Education Program Specialist (Senior) 5.3 6.3 6.3 0.037

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2022-2023 2023-2024 2024-2025 1 YearCategoryJob Titles Original Original Original ChangeOther Full-Time EquivalentsClerical, Community Education, Maintenance, Mental & Physical Health, Operations, and Student NutritionROPE Community Education Program Supervisor 1.0 1.0 0.0 (1.0)ROPE Community Partnerships Coordinator 0.0 1.0 1.0 0.0ROPE Construction Services Analyst 1.0 1.0 1.0 0.0ROPE Coordinator of 504/Care & Treatment 0.0 0.0 1.0 1.0ROPE Coordinator of Early Learning 0.0 0.0 1.0 1.0ROPE Coordinator of Equity 0.0 0.0 1.0 1.0ROPE Coordinator of School Readiness 0.0 0.0 1.0 1.0ROPE Coordinator of Special Education 0.0 0.0 4.0 4.0ROPE Coordinator of Tiered Supports 0.0 0.0 1.0 1.0ROPE Coordinator of Youth Empowerment 0.0 0.0 1.0 1.0ROPE Construction Services Coordinator 1.0 1.0 0.0 (1.0)ROPE COVID-19 Response Facilitator 2.0 0.0 0.0 0.0ROPE Data Clearinghouse Manager 0.0 0.0 1.0 1.0ROPE Data Management Support Specialist 2.8 2.8 0.8 (2.0)ROPE Director of Communications 1.0 0.0 0.0 0.0ROPE Director of Finance 0.0 1.0 1.0 0.0ROPE District Assessment Coordinator 0.0 1.0 1.0 0.0ROPE District Safety & Security Coordinator 1.0 1.0 0.0 (1.0)ROPE Driver's Education Coordinator 1.0 0.0 0.0 0.0ROPE Employee Services Analyst 0.0 0.0 1.0 1.0ROPE Employee Services Coordinator 0.0 0.0 1.0 1.0ROPE Equity Coordinator 2.0 2.0 0.0 (2.0)ROPE Equity Specialist13.0 13.0 11.0 (2.0)ROPE Exec Asst & Asst School Board Clerk 0.0 1.0 1.0 0.0ROPE Facilities Assistant Manager 0.0 0.0 3.0 3.0ROPE Facilities Manager 0.0 0.0 3.0 3.0ROPE Facilities Services Assistant Coordinator 2.0 2.0 0.0 (2.0)ROPE Facilities Services Coordinator 1.0 1.0 0.0 (1.0)ROPE Facilities Supervisor 3.0 3.0 3.0 0.0ROPE Facilities Services Specialist (Lead) 1.0 0.0 0.0 0.0ROPE Family Empowerment Specialist 0.0 0.0 0.5 0.5ROPE Family Engagement Coordinator 0.0 1.0 1.0 0.0ROPE Health & Safety Analyst 1.0 1.0 0.0 (1.0)ROPE Health Services Coordinator 1.0 1.0 1.0 0.0ROPE Human Resources Coordinator 1.0 1.0 1.0 0.0ROPE Human Resources Manager 1.0 1.0 1.0 0.0ROPE Human Resources Specialist 4.0 4.0 5.0 1.0ROPE IT Administrator 7.0 5.0 5.0 0.0ROPE IT Analyst 3.0 3.0 3.0 0.0ROPE IT Assistant Director 1.0 0.0 0.0 0.0ROPE IT Inventory Specialist 1.0 1.0 1.0 0.0ROPE IT Manager 1.0 1.0 1.0 0.0ROPE IT Network Analyst 0.0 1.0 1.0 0.0ROPE IT Senior Analyst 0.0 1.0 1.0 0.0ROPE IT Senior Support Technician 6.0 6.06.0 0.0ROPE IT Skyward Support Lead 0.0 1.0 1.0 0.0ROPE IT Support Assistant 2.0 3.0 3.0 0.038

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2022-2023 2023-2024 2024-2025 1 YearCategoryJob Titles Original Original Original ChangeOther Full-Time EquivalentsClerical, Community Education, Maintenance, Mental & Physical Health, Operations, and Student NutritionROPE IT Support Supervisor 3.0 2.0 2.0 0.0ROPE IT Support Technician 11.0 11.0 11.0 0.0ROPE IT User Account Specialist 1.0 0.0 0.0 0.0ROPE Manager of Accounting & Analytics 0.0 0.0 1.0 1.0ROPE Manager of Budgeting & Planning 0.0 0.0 1.0 1.0ROPE Manager of Employee Services 0.0 0.0 1.0 1.0ROPE Marketing & Communication Administrator 0.0 0.0 1.0 1.0ROPE Marketing & Communication Analyst 0.0 0.0 2.0 2.0ROPE Mental Health Coordinator 0.0 1.0 1.0 0.0ROPE Native American Liaison 1.5 1.5 0.5 (1.0)ROPE Payroll & Benefits Analyst 1.0 1.0 0.0 (1.0)ROPE Payroll & Benefits Manager 1.0 1.0 0.0 (1.0)ROPE Planetarium Director 0.0 0.0 0.0 0.0ROPE Post-Secondary Advisor 0.7 1.0 1.0 0.0ROPE Project Management Coordinator 0.0 0.0 1.0 1.0ROPE Purchasing Manager 1.0 1.0 1.0 0.0ROPE Quarry Hill Executive Director 0.6 0.6 0.6 0.0ROPE Recruitment Specialist 0.0 0.0 1.0 1.0ROPE Registration & Records Manager 1.0 1.0 1.0 0.0ROPE Research & Assessment Technician 1.0 0.0 0.0 0.0ROPE SNS Dietician 1.0 1.0 1.0 0.0ROPE SNS Manager 1.0 1.0 1.0 0.0ROPE SNS Program Coordinator3.0 3.0 3.0 0.0ROPE SNS Supervisor 1.0 1.0 1.0 0.0ROPE Social Emotional Learning Coordinator 0.8 0.5 0.0 (0.5)ROPE Special Education Coordinator 0.0 4.0 0.0 (4.0)ROPE Strategic Planning Assistant 0.0 0.5 0.0 (0.5)ROPE Student Resiliency Specialist 4.1 5.7 4.6 (1.1)ROPE Student Services Program Coordinator 6.5 6.0 3.0 (3.0)ROPE Student Services Specialist 1.0 1.0 2.0 1.0ROPE Student Services Support Specialist 1.0 1.0 0.0 (1.0)ROPE Summer of Discovery Specialist 0.0 0.0 1.0 1.0ROPE Tiered Supports Coordinator 0.0 1.0 0.0 (1.0)ROPE Transportation Services Fleet Manager 0.0 1.0 1.0 0.0ROPE Transportation Services Manager 1.0 1.0 1.0 0.0ROPE Transportation Services Specialist 2.0 3.0 4.0 1.0ROPE Transportation Services Supervisor 1.0 1.0 1.0 0.0ROPE Transportation SRTS Supervisor 0.0 0.0 1.0 1.0ROPE Youth Housing Specialist 1.0 1.0 1.0 0.0ROPE 162.5 166.4 168.8 2.4SNS SNS Assistant Nutrition Manager 8.7 8.7 8.7 0.0SNS SNS Associate 55.2 48.0 54.9 6.9SNS SNS Baker 0.9 0.9 0.9 0.0SNS SNS Cashier 0.8 5.3 5.3 0.0SNS SNS Elementary Lead 14.4 15.5 15.4(0.1)SNS SNS Elementary Manager 0.9 0.9 1.8 0.939

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2024-2025 Full-Time Equivalents by Building by Contract Group as of 5/23/2024 - ORIGINAL BUDGETEnrollment as of 5/20/2024PrincipalsTeachersEducation Support ProfessionalsMental & Physical Health ProfessionalsStudent Nutrition ServicesCommunity Education (ECFE teaching assistants only)ClericalMaintenanceOperations ProfessionalsAdministratorsSuperintendentCabinetSchool BoardBuilding Total Bamber Valley 582 2.0 46.0 11.4 1.4 3.6 2.0 3.5 0.4 70.3Bishop 518 2.0 51.9 19.2 1.3 2.7 2.0 3.5 82.5Churchill 186 1.0 17.3 5.5 0.8 1.0 1.0 2.0 28.6Elton Hills 289 1.0 28.6 11.5 0.8 2.4 1.0 2.0 0.3 47.6Folwell 324 1.0 22.5 4.3 0.8 1.0 1.0 2.0 0.2 32.8Franklin 563 2.0 55.4 22.1 2.9 3.9 2.0 3.5 0.5 92.4Gage 324 2.0 42.7 16.0 1.9 4.0 1.0 3.5 71.1Gibbs 675 2.0 50.0 13.9 1.4 2.9 2.0 3.5 75.7Hoover 237 1.0 20.2 7.9 1.9 1.0 1.0 2.0 35.0Jefferson 451 2.0 38.5 16.3 1.3 2.3 2.0 3.5 65.9Lincoln 505 1.0 32.0 6.0 0.6 1.6 2.0 2.0 0.8 46.1Longfellow 286 1.0 24.3 5.4 0.8 2.3 1.0 3.5 0.3 38.6MNSync Online Elem 64 0.3 7.4 0.5 0.5 8.6Overland 540 2.0 52.7 18.3 1.4 2.7 2.0 3.5 0.4 83.1Pinewood 352 1.0 33.0 11.6 2.6 1.0 0.3 49.5Riverside 527 2.0 51.8 17.8 2.9 2.3 2.0 3.5 1.0 83.3Sunset Terrace 428 2.0 46.6 12.8 1.4 2.4 2.0 3.5 0.3 71.0Washington 345 1.0 24.1 9.0 2.8 1.1 1.0 2.0 41.0Dakota 944 3.0 62.5 16.6 2.0 6.0 2.0 6.0 1.9 100.0John Adams 879 3.0 61.2 11.8 2.0 4.6 2.0 6.0 1.0 91.5Kellogg 747 3.0 55.7 14.6 2.0 5.5 2.0 6.0 1.0 89.8Online Middle School 1Willow Creek 865 4.0 62.7 17.3 3.6 3.9 2.0 6.0 1.0 100.5Century 1,611 4.0 88.4 22.6 2.0 8.8 6.0 10.0 4.4 146.2John Marshall 1,514 4.0 90.6 21.6 2.0 9.5 5.9 9.0 3.9 146.6Mayo 1,806 4.0 97.9 31.4 2.0 8.5 6.0 9.0 4.8 163.6MNSync Online Second 364 0.8 29.7 5.1 0.5 36.0ALC High School 239 2.0 33.2 8.9 0.5 1.3 3.0 2.0 3.0 53.9C-TECH 9.6 0.9 1.0 11.5Hawthorne 11.8 1.8 2.0 7.3 22.8Hoover Early Learning 147 36.5 22.6 1.0 1.0 1.5 1.0 63.6LEAP 2 1.7 1.0 1.0 3.7ALC Middle School 29 1.0 6.0 3.3 1.0 11.2Mighty Oaks 54 16.8 9.4 0.8 1.8 1.5 1.0 31.3Northrop 27.3 1.0 1.5 12.9 7.8 2.0 23.9 1.0 77.3Phoenix Academy 69 1.0 22.8 27.9 7.8 1.0 2.0 62.6PrairieCare 3.0 0.8 3.8Project Search 8 1.0 1.9 2.9P-TECH 1.0 3.6 0.9 5.5Quarry Hill 1.2 0.8 0.6 2.5RAIL 87 1.0 15.4 21.2 1.4 1.0 2.0 42.0SERCC 0.5 0.5Care & Treatment 1.1 0.9 2.0Edison 15.0 13.6 20.3 2.0 54.5 14.0 1.0 5.0 125.3ESC 0.8 1.0 1.8FSC 1.0 4.1 4.8 23.0 15.0 47.8TSSC 1.0 36.0 1.0 38.0District Wide 350 1.0 35.9 41.7 6.8 3.0 7.0 95.4ALL 16,911 59.0 1,437.8 505.8 63.4 91.0 12.9 97.2 137.0 168.8 16.0 1.0 6.0 7.0 2,602.91. Online Middle School moved to MNSync Online Secondary beginning July 1, 2024Service & Support BuildingsElementary SchoolsMiddle SchoolsHigh SchoolsOther Schools42

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2023-2024 Full-Time Equivalents by Building by Contract Group as of 6/12/2023 - ORIGINAL BUDGETEnrollment as of 5/3/2023PrincipalsTeachersEducation Support ProfessionalsMental & Physical Health ProfessionalsStudent Nutrition ServicesCommunity Education (ECFE teaching assistants only)ClericalMaintenanceOperations ProfessionalsAdministratorsSuperintendentCabinetSchool BoardBuilding TotalBamber Valley 603 2.0 49.2 10.5 2.1 3.6 2.0 3.5 0.4 73.3Bishop 512 2.0 50.1 18.8 1.1 1.8 2.0 3.5 0.3 79.6Churchill 167 1.0 17.0 6.1 0.8 1.0 1.0 2.0 0.2 29.1Elton Hills 281 1.0 28.0 8.5 0.8 1.3 1.0 2.0 0.3 42.9Folwell 313 1.0 22.1 4.3 0.8 1.0 1.0 2.0 0.2 32.4Franklin 656 3.0 61.7 21.3 2.9 3.8 2.0 3.5 0.8 99.1Gage 535 2.0 60.1 18.0 2.9 3.8 2.0 3.5 0.5 92.8Gibbs 705 2.0 52.1 14.3 1.3 2.6 2.0 3.5 0.4 78.1Hoover 233 1.0 19.9 8.3 2.9 0.9 1.0 2.0 0.2 36.2Jefferson 482 2.0 42.4 14.3 1.1 2.3 2.0 3.5 67.5Lincoln 485 1.0 31.5 6.0 0.9 1.6 2.0 2.0 0.8 45.8Longfellow 323 1.0 29.1 7.2 0.8 1.6 1.0 3.5 0.3 44.5Online Elem School 59 8.2 1.3 0.3 9.8Overland 499 2.0 50.4 16.8 1.3 2.0 2.0 3.5 0.4 78.4Pinewood 282 1.0 21.3 7.2 0.8 1.3 1.0 2.0 0.3 34.9Riverside 364 2.0 46.5 16.5 2.9 1.8 2.0 3.5 1.4 76.6Sunset Terrace 426 2.0 44.0 14.4 1.3 2.2 2.0 3.5 0.3 69.7Washington 323 1.0 23.4 8.8 2.8 1.1 1.0 2.0 0.3 40.5Dakota 1,015 3.0 65.9 17.3 2.0 4.9 2.0 6.0 1.9 103.0John Adams 812 3.0 57.0 12.6 2.0 4.6 2.0 6.0 1.0 88.2Kellogg 806 3.0 57.4 14.0 2.0 5.5 2.0 6.0 1.0 90.9Online Middle School 86 1.3 9.6 1.9 0.3 13.0Willow Creek 842 3.0 62.9 15.3 2.0 4.0 2.0 6.0 1.0 96.2Century 1,730 5.0 92.2 25.4 2.0 8.8 6.0 11.0 3.9 154.3John Marshall 1,497 4.0 87.8 21.2 2.0 8.8 5.9 10.0 5.4 145.0Mayo 1,817 4.0 97.3 35.1 2.0 8.0 6.0 10.0 5.4 167.7Online High School 242 0.8 23.4 1.1 0.4 25.6ALC High School 241 2.0 32.8 8.8 0.5 1.3 3.0 2.0 3.0 53.4C-TECH 9.2 0.9 1.0 1.0 12.1Hawthorne 12.3 1.7 2.0 7.2 23.2Hoover Early Learning 141 32.5 21.5 1.0 1.0 1.5 1.0 58.5LEAP 2 1.7 1.0 1.0 3.7Middle School Right Fit 23 1.0 5.8 2.4 1.0 10.2Mighty Oaks 59 20.5 11.4 0.8 1.0 1.5 1.0 36.3Northrop 26.1 1.0 0.8 12.3 7.8 2.0 22.9 1.0 1.0 74.8Phoenix Academy 69 1.0 23.5 27.4 7.8 1.0 2.0 62.7PrairieCare 3.0 0.8 3.8Project Search 1.0 1.9 2.9P-TECH 1.0 3.8 0.9 5.7Quarry Hill 1.2 0.8 0.6 2.5RAIL 18 1.0 18.2 17.3 1.4 1.0 2.6 41.5SERCC 0.5 0.5Care & Treatment1.1 0.9 2.0Edison10.0 13.6 22.3 2.0 48.0 11.6 1.0 5.0 113.5ESC0.8 1.0 1.8FSC 2.3 4.8 21.0 15.0 43.1TSSC 1.0 0.4 37.0 38.4District Wide 354 18.5 42.6 5.3 2.0 7.0 75.4ALL 17,002 60.0 1,432.8 498.4 59.8 83.3 12.3 99.4 141.0 166.4 13.6 1.0 6.0 7.0 2,581.0Service & Support BuildingsElementary SchoolsMiddle SchoolsHigh SchoolsOther Schools43

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Full-Time Equivalents by Building by Contract Group - 2024-2025 Original Budget compared to 2023-2024 Original BudgetEnrollment as of 5/2/2023PrincipalsTeachersEducation Support ProfessionalsMental & Physical Health ProfessionalsStudent Nutrition ServicesCommunity Education (ECFE teaching assistants only)ClericalMaintenanceOperations ProfessionalsAdministratorsSuperintendentCabinetSchool BoardBuilding TotalBamber Valley (21) (3.2) 0.8 (0.7) (0.0) (3.0)Bishop 6 1.8 0.4 0.2 0.9 (0.3) 2.9Churchill 19 0.3 (0.6) (0.2) (0.5)Elton Hills 8 0.6 3.0 1.1 4.7Folwell 11 0.4 0.1 0.4Franklin (93) (1.0) (6.4) 0.8 0.1 (0.3) (6.8)Gage (211) (17.4) (2.1) (1.0) 0.2 (1.0) (0.5) (21.7)Gibbs (30) (2.1) (0.4) 0.2 0.3 (0.4) (2.4)Hoover 4 0.4 (0.4) (1.0) 0.1 (0.2) (1.2)Jefferson (31) (3.9) 2.0 0.2 0.0 (1.7)Lincoln 20 0.6 (0.3) 0.0 0.3Longfellow (37) (4.7) (1.8) 0.7 (5.9)Online Elem School 5 0.3 (0.8) (0.8) 0.2 (1.2)Overland 41 2.4 1.5 0.2 0.7 4.7Pinewood 70 11.7 4.4 1.8 (1.3) (2.0) 14.6Riverside 163 5.3 1.3 0.5 (0.4) 6.7Sunset Terrace 2 2.6 (1.6) 0.2 0.2 1.3Washington 22 0.7 0.1 0.0 (0.3) 0.5Dakota (71) (3.4) (0.8) 1.1 0.0 (3.0)John Adams 67 4.2 (0.8) (0.0) 3.3Kellogg (59) (1.7) 0.6 (1.1)Online Middle School (86) (1.3) (9.6) (1.9) (0.3) (13.0)Willow Creek 23 1.0 (0.2) 1.9 1.6 (0.1) 4.3Century (119) (1.0) (3.8) (2.9) 0.0 (1.0) 0.5 (8.1)John Marshall 17 2.9 0.4 0.7 0.0 (1.0) (1.5) 1.5Mayo (11) 0.6 (3.6) 0.5 (1.0) (0.6) (4.1)Online High School 122 6.3 4.1 0.1 10.4ALC (2) 0.4 0.1 0.0 0.5C-TECH 0.4 0.0 (1.0) (0.6)Hawthorne (0.5) 0.1 0.0 (0.4)Hoover Early Learning 6 4.0 1.2 5.2LEAPMiddle School Right Fit 6 0.2 0.8 1.0Mighty Oaks (5) (3.7) (2.1) 0.8 (5.0)Northrop 1.2 0.8 0.6 (0.0) 1.0 (1.0) 2.5Phoenix Academy (0.7) 0.6 (0.1)PrairieCareProject Search 8P-TECH (0.2) (0.2)Quarry Hill 0.0 0.0RAIL 69 (2.8) 3.9 0.0 (0.6) 0.6SERCCCare & TreatmentEdison5.0 (2.1) 6.5 2.4 11.9ESCFSC 1.0 1.8 (0.0) 2.0 4.7TSSC (0.4) (1.0) 1.0 (0.4)District Wide (4) 1.0 17.4 (0.9) 1.5 1.0 20.0ALL (91) (1.0) 5.0 7.4 3.5 7.7 0.6 (2.2) (4.0) 2.4 2.4 21.9 Service & Support BuildingsElementary SchoolsMiddle SchoolsHigh SchoolsOther Schools44

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:105.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Source & Object (Date: 6/2024) 5:00 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget01 General FundR Revenue01 0-- Local Revenues 49,424,996 48,523,446 50,374,369 52,136,687 66,995,99001 2-- State Revenues 144,158,503 148,210,419 157,660,008 156,947,867 157,250,68801 3-- State Aids Received from MN 42,734,194 43,502,076 52,025,711 57,888,627 55,731,87401 4-- Federal Aid through MDE 15,055,633 20,043,572 16,235,568 21,025,309 9,305,87101 5-- Federal Aid Received Directly 1,109,652 9,544 337,756 584,335 497,78501 6-- Local Sales, Insurance Recover 6,794,387 1,982,445 20,000 176,025 20,000 ________________ ________________ ________________ ________________ ____________________01 --- Revenue 259,277,365 262,271,502 276,653,412 288,758,850 289,802,208E Expense01 1-- Salaries and Wages 147,931,613 152,521,421 160,088,959 166,322,768 166,596,64501 2-- Employee Benefits 52,719,221 53,392,224 60,390,454 59,835,993 67,906,52201 3-- Purchased Services 30,396,280 34,295,949 35,490,874 42,271,303 42,169,71801 4-- Supplies and Materials 11,389,198 10,442,960 7,843,638 12,183,923 9,157,83901 5-- Capital Expenditures 5,094,302 7,606,386 1,669,846 5,735,834 5,075,64601 7-- Debt Service 2,348,078 0 2,438,576 0 001 8-- Other Expenditures 689,780 722,765 8,684,914 2,669,759 5,604,190 ________________ ________________ ________________ ________________ ____________________01 --- Expense 250,568,472 258,981,705 276,607,261 289,019,580 296,510,560 ________________ ________________ ________________ ________________ ____________________01 --- General Fund 8,708,893 3,289,797 46,151 -260,730 -6,708,352 ================ ================ ================ ================ ====================46

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:205.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Source & Object (Date: 6/2024) 5:00 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget02 Food Service FundR Revenue02 0-- Local Revenues -88,733 110,788 169,000 235,000 235,00002 3-- State Aids Received from MN 319,453 558,264 3,142,126 5,341,298 5,384,92702 4-- Federal Aid through MDE 12,015,173 7,019,109 6,375,868 6,827,533 6,643,19502 6-- Local Sales, Insurance Recover 275,148 2,179,715 262,500 262,500 271,000 ________________ ________________ ________________ ________________ ____________________02 --- Revenue 12,521,041 9,867,876 9,949,494 12,666,331 12,534,122E Expense02 1-- Salaries and Wages 2,283,207 2,851,510 3,186,686 3,199,445 3,157,79302 2-- Employee Benefits 697,288 801,566 1,089,915 1,091,934 1,507,30102 3-- Purchased Services 117,301 283,967 265,100 438,650 316,50002 4-- Supplies and Materials 4,812,334 5,622,700 5,604,847 6,301,868 6,728,76902 5-- Capital Expenditures 736,405 180,516 200,000 144,000 180,00002 8-- Other Expenditures 462,965 301,234 328,190 456,570 862,622 ________________ ________________ ________________ ________________ ____________________02 --- Expense 9,109,500 10,041,493 10,674,738 11,632,467 12,752,985 ________________ ________________ ________________ ________________ ____________________02 --- Food Service Fund 3,411,541 -173,617 -725,244 1,033,864 -218,863 ================ ================ ================ ================ ====================47

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:305.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Source & Object (Date: 6/2024) 5:00 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget04 Community Service FundR Revenue04 0-- Local Revenues 7,999,976 9,722,151 9,353,978 9,711,200 10,621,63304 2-- State Revenues 6,865 6,335 2,000 2,000 004 3-- State Aids Received from MN 3,700,112 3,670,690 3,884,809 4,245,305 3,717,63604 4-- Federal Aid through MDE 2,628,486 1,928,177 144,037 2,056,450 642,330 ________________ ________________ ________________ ________________ ____________________04 --- Revenue 14,335,439 15,327,353 13,384,824 16,014,955 14,981,599E Expense04 1-- Salaries and Wages 7,600,349 8,872,263 8,409,267 9,975,489 9,559,34504 2-- Employee Benefits 2,208,722 2,483,148 2,438,380 2,723,963 2,773,93704 3-- Purchased Services 2,338,595 2,615,814 1,611,538 2,537,529 2,103,15604 4-- Supplies and Materials 929,898 729,535 777,838 903,788 659,17404 5-- Capital Expenditures 20,005 13,460 436,079 327,675 515,00004 8-- Other Expenditures 37,439 43,648 32,320 38,071 25,900 ________________ ________________ ________________ ________________ ____________________04 --- Expense 13,135,008 14,757,868 13,705,422 16,506,515 15,636,512 ________________ ________________ ________________ ________________ ____________________04 --- Community Service Fund 1,200,431 569,485 -320,598 -491,560 -654,913 ================ ================ ================ ================ ====================48

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:405.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Source & Object (Date: 6/2024) 5:00 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget06 Building Construction FundR Revenue06 0-- Local Revenues 430,314 1,727,940 774,000 2,273,000 847,00006 6-- Local Sales, Insurance Recover 50,078,985 227,887 0 60,970 0 ________________ ________________ ________________ ________________ ____________________06 --- Revenue 50,509,299 1,955,827 774,000 2,333,970 847,000E Expense06 3-- Purchased Services 8,507,490 3,643,623 0 7,162,255 1,220,07506 4-- Supplies and Materials 3,796,283 1,267,904 0 38,150 006 5-- Capital Expenditures 101,914,729 27,151,143 19,895,016 35,841,974 33,536,39406 8-- Other Expenditures 1,182 0 0 0 0 ________________ ________________ ________________ ________________ ____________________06 --- Expense 114,219,684 32,062,670 19,895,016 43,042,379 34,756,469 ________________ ________________ ________________ ________________ ____________________06 --- Building Construction Fund -63,710,385 -30,106,843 -19,121,016 -40,708,409 -33,909,469 ================ ================ ================ ================ ====================49

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:505.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Source & Object (Date: 6/2024) 5:00 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget07 Debt Service FundR Revenue07 0-- Local Revenues 20,935,966 24,756,931 26,850,641 26,804,134 25,020,57307 2-- State Revenues 244,780 300,474 0 387,507 007 3-- State Aids Received from MN 681,882 578,224 672,183 672,183 642,33807 6-- Local Sales, Insurance Recover 2,477,981 6,381 0 0 0 ________________ ________________ ________________ ________________ ____________________07 --- Revenue 24,340,609 25,642,010 27,522,824 27,863,824 25,662,911E Expense07 7-- Debt Service 22,378,356 26,030,392 27,189,285 27,189,285 27,583,178 ________________ ________________ ________________ ________________ ____________________07 --- Expense 22,378,356 26,030,392 27,189,285 27,189,285 27,583,178 ________________ ________________ ________________ ________________ ____________________07 --- Debt Service Fund 1,962,253 -388,382 333,539 674,539 -1,920,267 ================ ================ ================ ================ ====================50

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:605.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Source & Object (Date: 6/2024) 5:00 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget08 FSA Plan & HRA Trust FundR Revenue08 0-- Local Revenues 4,102,734 3,929,116 3,716,000 3,041,000 3,885,000 ________________ ________________ ________________ ________________ ____________________08 --- Revenue 4,102,734 3,929,116 3,716,000 3,041,000 3,885,000E Expense08 3-- Purchased Services 3,547,530 3,348,987 3,215,000 3,230,194 3,442,000 ________________ ________________ ________________ ________________ ____________________08 --- Expense 3,547,530 3,348,987 3,215,000 3,230,194 3,442,000 ________________ ________________ ________________ ________________ ____________________08 --- FSA Plan & HRA Trust Fund 555,204 580,129 501,000 -189,194 443,000 ================ ================ ================ ================ ====================51

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:705.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Source & Object (Date: 6/2024) 5:00 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget10 Non-Allocated FundR Revenue10 0-- Local Revenues 1,010,577 1,127,419 0 1,101,182 010 3-- State Aids Received from MN 5,000 2,000 0 2,000 0 ________________ ________________ ________________ ________________ ____________________10 --- Revenue 1,015,577 1,129,419 0 1,103,182 0E Expense10 1-- Salaries and Wages 30,468 38,132 0 15,432 010 2-- Employee Benefits 4,175 5,390 0 1,865 010 3-- Purchased Services 340,913 404,938 0 407,120 010 4-- Supplies and Materials 503,683 559,264 0 1,676,375 010 5-- Capital Expenditures 20,820 176,852 0 50,810 010 8-- Other Expenditures 15,395 15,495 0 46,904 0 ________________ ________________ ________________ ________________ ____________________10 --- Expense 915,454 1,200,071 0 2,198,506 0 ________________ ________________ ________________ ________________ ____________________10 --- Non-Allocated Fund 100,123 -70,652 0 -1,095,324 0 ================ ================ ================ ================ ====================52

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:805.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Source & Object (Date: 6/2024) 5:00 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget18 Custodial FundR Revenue18 0-- Local Revenues 159,373 139,738 0 129,458 0 ________________ ________________ ________________ ________________ ____________________18 --- Revenue 159,373 139,738 0 129,458 0E Expense18 8-- Other Expenditures 143,373 138,238 0 146,458 0 ________________ ________________ ________________ ________________ ____________________18 --- Expense 143,373 138,238 0 146,458 0 ________________ ________________ ________________ ________________ ____________________18 --- Custodial Fund 16,000 1,500 0 -17,000 0 ================ ================ ================ ================ ====================53

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:905.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Source & Object (Date: 6/2024) 5:00 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget20 Workers Compensation FundR Revenue20 0-- Local Revenues 1,744,808 1,233,679 1,212,000 1,212,000 1,295,000 ________________ ________________ ________________ ________________ ____________________20 --- Revenue 1,744,808 1,233,679 1,212,000 1,212,000 1,295,000E Expense20 1-- Salaries and Wages 66,720 75,914 72,150 0 020 2-- Employee Benefits 29,899 32,095 733,716 701,228 700,68720 3-- Purchased Services 788,611 903,493 195,597 190,992 191,06720 4-- Supplies and Materials 912 438 1,150 5,755 5,68020 8-- Other Expenditures 0 0 300 300 30020 9-- Other Financing Uses 0 1,439,527 0 0 0 ________________ ________________ ________________ ________________ ____________________20 --- Expense 886,142 2,451,467 1,002,913 898,275 897,734 ________________ ________________ ________________ ________________ ____________________20 --- Workers Compensation Fund 858,666 -1,217,788 209,087 313,725 397,266 ================ ================ ================ ================ ====================54

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1005.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Source & Object (Date: 6/2024) 5:00 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget25 Dental Trust FundR Revenue25 0-- Local Revenues 2,632,052 2,642,396 2,685,000 2,712,000 2,636,00025 5-- Federal Aid Received Directly 700 0 0 0 0 ________________ ________________ ________________ ________________ ____________________25 --- Revenue 2,632,752 2,642,396 2,685,000 2,712,000 2,636,000E Expense25 1-- Salaries and Wages 69,394 95,964 83,704 0 025 2-- Employee Benefits 26,201 33,346 2,617,032 2,557,152 2,633,00025 3-- Purchased Services 2,424,167 2,603,482 127,200 157,200 116,50025 4-- Supplies and Materials 1,656 1,092 3,000 3,000 3,000 ________________ ________________ ________________ ________________ ____________________25 --- Expense 2,521,418 2,733,884 2,830,936 2,717,352 2,752,500 ________________ ________________ ________________ ________________ ____________________25 --- Dental Trust Fund 111,334 -91,488 -145,936 -5,352 -116,500 ================ ================ ================ ================ ====================55

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1105.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Source & Object (Date: 6/2024) 5:00 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget29 Health Trust FundR Revenue29 0-- Local Revenues 30,651,462 31,239,014 32,096,000 32,547,000 34,434,00029 5-- Federal Aid Received Directly 11,525 0 0 0 0 ________________ ________________ ________________ ________________ ____________________29 --- Revenue 30,662,987 31,239,014 32,096,000 32,547,000 34,434,000E Expense29 1-- Salaries and Wages 171,935 195,797 219,686 0 029 2-- Employee Benefits 70,114 66,097 31,591,361 31,545,370 31,952,00029 3-- Purchased Services 36,213,856 33,091,567 1,421,417 1,421,417 804,18329 4-- Supplies and Materials 5,547 1,934 17,475 17,475 17,47529 8-- Other Expenditures 435 13,145 625 13,125 13,125 ________________ ________________ ________________ ________________ ____________________29 --- Expense 36,461,887 33,368,540 33,250,564 32,997,387 32,786,783 ________________ ________________ ________________ ________________ ____________________29 --- Health Trust Fund -5,798,900 -2,129,526 -1,154,564 -450,387 1,647,217 ================ ================ ================ ================ ====================56

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1205.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Source & Object (Date: 6/2024) 5:00 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget30 Printing Services FundR Revenue30 0-- Local Revenues 606,740 652,830 636,000 0 774,500 ________________ ________________ ________________ ________________ ____________________30 --- Revenue 606,740 652,830 636,000 0 774,500E Expense30 1-- Salaries and Wages 106,988 151,152 138,590 0 139,06930 2-- Employee Benefits 37,598 52,510 56,759 0 73,58030 3-- Purchased Services 178,273 193,661 180,800 0 199,80030 4-- Supplies and Materials 123,517 139,694 122,700 0 124,20030 5-- Capital Expenditures 136,301 158,201 148,870 0 157,09730 8-- Other Expenditures 0 1,690 0 0 0 ________________ ________________ ________________ ________________ ____________________30 --- Expense 582,677 696,908 647,719 0 693,746 ________________ ________________ ________________ ________________ ____________________30 --- Printing Services Fund 24,063 -44,078 -11,719 0 80,754 ================ ================ ================ ================ ====================57

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1305.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Source & Object (Date: 6/2024) 5:00 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget45 Postemployment Benefits TrustR Revenue45 0-- Local Revenues -2,688,263 1,245,697 382,000 382,000 477,00045 6-- Local Sales, Insurance Recover 2,550,241 1,541,205 2,050,127 2,050,127 1,764,930 ________________ ________________ ________________ ________________ ____________________45 --- Revenue -138,022 2,786,902 2,432,127 2,432,127 2,241,930E Expense45 2-- Employee Benefits 1,686,226 1,541,205 1,756,981 1,756,981 1,764,63045 3-- Purchased Services 6,432 5,932 6,500 6,500 6,500 ________________ ________________ ________________ ________________ ____________________45 --- Expense 1,692,658 1,547,137 1,763,481 1,763,481 1,771,130 ________________ ________________ ________________ ________________ ____________________45 --- Postemployment Benefits Trust -1,830,680 1,239,765 668,646 668,646 470,800 ================ ================ ================ ================ ====================58

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1405.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Source & Object (Date: 6/2024) 5:00 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget50 Student Activities FundR Revenue50 0-- Local Revenues 369,117 571,938 0 440,093 0 ________________ ________________ ________________ ________________ ____________________50 --- Revenue 369,117 571,938 0 440,093 0E Expense50 3-- Purchased Services 51,028 539,740 0 157,905 050 4-- Supplies and Materials 147,647 177,076 0 531,655 050 5-- Capital Expenditures 0 1,303 0 1 050 8-- Other Expenditures 1,757 2,647 0 3,376 0 ________________ ________________ ________________ ________________ ____________________50 --- Expense 200,432 720,766 0 692,937 0 ________________ ________________ ________________ ________________ ____________________50 --- Student Activities Fund 168,685 -148,828 0 -252,844 0 ================ ================ ================ ================ ====================59

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Appendix 4The purpose of Appendix 4 is to provide the details of the budget as it is coded in theofﬁcial ﬁnance system software (Skyward). Each District fund has a summary listing themajor program areas. Most programs are deﬁned explicitly for the District by MDE.Some programs are determined by the District to aid in tracking.The 2021-2022 and 2022-2023 Actual Activity columns indicate how much was receivedor expended in those now completedﬁscal years. The 2023-2024 Original Budgetshows the amount the School Board approved on June 20, 2023 to begin the followingschool year. The 2023-2024 Revised Budget is the School Board approved budget as ofFebruary 29, 2024. The 2024-2025 Adopted Budget is the amount approved by theSchool Board on June 18, 2024 for the nextﬁscal year.61

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:105.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget01 General FundR Revenue01 000 ----- 189,055,795 195,501,319 206,569,500 206,813,345 212,325,32101 104 Employee Services 840 570 1,000 1,000 1,00001 105 Human Resources 36,008 17,405 3,698,308 3,545,239 545,65601 108 Administrative Technology 133,536 173,895 173,258 173,258 354,82601 109 Registration & Records 8,627 11,696 8,000 8,000 11,00001 110 Finance 61,127 65,720 64,000 187,171 430,82901 115 Mental Health Collaborative 98,642 130,469 0 0 001 121 Paper Tiger 0 0 0 30,000 001 203 Education - Elementary General 2,121 19,776 4,500 17,682 4,50001 204 Title II Part A 440,814 333,709 430,970 676,875 449,47101 205 Title III Part A 223,631 258,810 147,293 337,193 225,72401 206 Title IV Part A 187,347 195,189 158,335 188,633 164,87501 211 Education - Secondary General 1,088,573 1,287,371 1,033,137 1,250,339 1,227,63101 216 Title I 2,193,958 2,503,325 2,019,966 2,793,080 3,514,75901 218 Advanced Learning 249,771 247,745 241,401 244,929 237,61001 219 Multilingual Learner 1,125,827 1,157,957 1,918,451 1,982,448 1,975,26701 220 English Language Arts 0 1,450 0 0 001 230 Foreign Language 0 15,000 0 0 001 240 Health, Physical Education 0 137 0 0 001 257 Computer Science/Technology Ed 0 5,000 0 0 001 258 Music 39,113 40,726 44,325 44,850 37,10001 264 Planetarium 0 585 2,000 2,000 1,00001 265 Comprehensive Literacy 0 0 0 1,334,948 727,44801 281 PSEO 454,054 528,224 455,000 455,000 524,00001 292 Boys/Girls Athletics 14,575 44,814 9,574 33,058 12,48001 294 Boys Athletics 584,011 596,643 621,864 635,627 618,80001 296 Girls Athletics 379,016 379,362 422,174 428,297 414,70001 298 Extra-Curricular Activities 56,035 55,850 60,126 60,126 55,20001 301 Agriculture Education 3,000 243 0 0 001 321 Health Science Technology Educ 0 0 0 740 001 331 Family & Consumer Science 0 111 0 5,000 001 361 Trade & Industrial Education 1,268 0 0 156 001 399 Career & Technical - General 937,415 900,178 835,608 1,013,760 1,055,15501 400 General Special Education 726,935 45,642 0 124,392 001 412 Developmentally Delayed 3,558 0 0 0 001 420 Special Education - Aggregate 39,934,665 42,604,289 44,978,310 50,497,874 49,916,86401 422 Students w/o Disability 0 510,406 0 836,181 616,84301 584 School Readiness Plus 254,337 238,556 169,763 189,351 173,16401 620 Library Media Center 0 0 299,152 301,388 298,59401 630 Instructional Technology 7,466,641 96,669 0 80,000 001 640 Staff Development 2,568,401 3,260,773 3,149,720 4,057,709 3,216,64801 690 REA President 168,542 171,303 167,233 167,233 167,23301 710 Secondary Counseling & Guidanc 114,940 197,020 125,000 214,520 125,00001 720 Health Services 928,241 1,322,984 0 0 001 730 Psychological and Mental Healt 0 59,710 497,673 810,405 408,73001 760 Transportation 592,178 1,290,192 661,107 730,393 663,65901 770 Food Services 2,144 1,117 0 125 001 771 Student Nutrition Grants 0 1,500 0 0 001 790 Other Pupil Support Services 718,568 1,276,194 753,726 1,261,605 560,09801 810 Facilities 29,803 117,650 10,000 37,136 10,00001 815 Grounds & Trucking 0 292,870 0 0 001 816 Utilities 638,836 360,861 205,702 405,298 546,34201 850 Capital Facilities 409,110 186,454 123,447 176,697 86,16601 865 LTFM-All Codes-Less than $100k 4,893,536 3,407,517 4,155,213 4,167,213 5,662,18962

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:205.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget01 General FundR Revenue01 920 Payments on Nonbonded Debts 2,451,826 2,356,516 2,438,576 2,438,576 2,436,326 ________________ ________________ ________________ ________________ ______________________01 --- Revenue 259,277,365 262,271,502 276,653,412 288,758,850 289,802,208E Expense01 010 Board Of Education 282,636 242,690 256,018 256,018 251,73901 020 Superintendent 365,923 379,193 412,410 413,160 373,82401 030 School Support 655,474 650,671 658,868 777,068 822,52801 050 School Administration 7,250,401 8,542,218 8,111,423 8,322,756 9,104,31501 101 Strategic Planning 400,801 196,092 40,716 208,616 001 103 Communications 469,709 463,762 510,308 497,438 590,25601 104 Employee Services 316,112 426,901 433,665 923,605 1,030,30201 105 Human Resources 1,100,771 1,155,761 4,898,046 4,460,109 2,512,25701 106 Elections 5 52,242 85,000 299,299 300,00001 108 Administrative Technology 1,892,526 4,514,333 5,102,286 6,269,735 6,689,50001 109 Registration & Records 400,724 383,876 470,494 426,426 531,01701 110 Finance 1,765,392 1,570,092 2,029,288 1,994,549 3,748,91701 112 Purchasing 177,060 204,225 212,136 213,400 239,58701 113 Research & Improvement 376,546 521,722 361,876 472,568 879,74401 115 Mental Health Collaborative 100,772 117,722 1,000 0 001 116 Flex Spending Administration 46,820 50,512 31,958 36,170 001 121 Paper Tiger 0 0 0 35,431 001 201 Education - Kindergarten 6,025,140 5,946,220 6,537,204 6,553,298 6,180,02801 203 Education - Elementary General 35,379,887 34,736,075 35,268,163 35,396,214 35,094,43701 204 Title II Part A 440,815 333,711 430,970 335,670 449,47101 205 Title III Part A 223,631 258,808 147,293 321,252 225,30501 206 Title IV Part A 187,344 195,188 158,335 188,632 163,82701 211 Education - Secondary General 6,832,242 5,831,537 12,748,071 8,333,199 6,678,91301 212 Visual Art 2,482,678 2,514,117 2,503,518 2,515,526 2,872,53001 215 Business Education 419,599 301,227 327,743 329,228 359,50001 216 Title I 2,193,960 2,503,333 2,019,966 2,793,082 2,332,75801 218 Advanced Learning 1,412,896 1,347,417 1,367,790 1,369,590 1,525,38901 219 Multilingual Learner 4,508,472 4,627,179 5,019,114 5,060,341 5,623,82401 220 English Language Arts 7,550,648 7,182,117 7,116,847 7,142,052 7,772,21501 230 Foreign Language 1,890,440 1,826,250 1,409,090 1,430,408 1,213,88901 240 Health, Physical Education 4,090,654 4,008,625 4,189,196 4,177,767 4,320,75301 242 Physical Education 3,279 4,200 0 0 001 255 Industrial Education 1,532 3,305 4,750 4,750 4,75001 256 Mathematics 5,913,544 5,967,369 5,725,256 5,493,266 5,691,62501 257 Computer Science/Technology Ed 767 0 10,725 15,725 001 258 Music 3,167,774 3,236,931 3,112,977 3,186,003 3,340,29801 260 Natural Sciences 6,668,701 6,097,437 6,522,530 6,679,725 6,743,77901 262 Quarry Hill 166,281 170,459 224,108 234,784 271,25901 264 Planetarium 91,527 68,265 76,941 83,625 82,09801 265 Comprehensive Literacy 0 0 0 702,584 1,352,80101 270 Social Sciences/Social Studies 5,497,729 5,347,188 5,666,484 5,676,852 5,960,82401 271 Remedial Reading & Lang Arts 123,184 380,684 206,416 263,945 213,43401 272 Remedial Math 250,574 262,706 147,927 147,927 153,46101 273 Remedial Other Content Areas 28,679 349,300 217,367 191,400 001 276 Elementary Ind Instruction 1,136,758 1,643,214 2,751,822 4,443,120 4,536,64301 277 Secondary Ind Instruction 1,545,344 1,561,528 3,159,098 3,647,662 3,421,12701 281 PSEO 1,813,035 2,014,165 2,147,121 2,746,053 2,979,02263

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:305.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget01 General FundE Expense01 292 Boys/Girls Athletics 1,173,492 1,375,572 1,446,368 1,430,960 1,592,83201 294 Boys Athletics 1,119,560 1,158,236 1,065,348 1,132,269 1,069,95101 296 Girls Athletics 865,842 960,715 878,398 884,735 895,96401 298 Extra-Curricular Activities 386,186 393,033 365,121 386,545 376,50801 301 Agriculture Education 276,489 226,564 258,727 261,709 332,21101 321 Health Science Technology Educ 393,867 341,348 367,956 395,798 397,29801 331 Family & Consumer Science 882,639 789,973 852,045 892,345 855,73501 341 Business & Office Education 690,603 549,162 556,442 572,932 688,84201 361 Trade & Industrial Education 451,344 412,932 319,236 367,848 305,62701 365 Service Occupations 0 18,850 40,054 40,054 41,25401 371 Diversified & Interrelated Ed 1,122,090 1,101,860 1,173,366 1,173,366 1,228,75601 380 Special Needs 851 0 0 0 001 399 Career & Technical - General 567,492 448,574 184,850 533,190 320,71201 400 General Special Education 790,695 855,918 817,220 1,561,889 1,059,00801 401 Speech/Language Impaired 1,525,781 2,107,034 1,768,987 3,338,508 3,000,73001 402 DCD-Mild/Moderate 3,185,409 3,339,243 3,184,864 3,225,834 3,070,08601 403 DCD-Severe/Profound 5,729,170 6,430,826 6,491,151 6,530,206 6,450,03201 404 Physically Impaired 346,224 154,144 133,979 142,318 262,80801 405 Deaf/Hard-of-Hearing 1,486,738 1,419,807 1,450,763 1,583,778 1,539,94701 406 Visually Impaired 197,305 149,827 103,382 147,600 99,65801 407 Specific Learning Disability 5,784,029 6,063,863 5,896,999 5,976,520 7,594,57501 408 Emotional/Behavioral Disorder 12,573,288 12,191,052 13,633,473 13,618,922 13,861,87901 409 Deaf-Blind 35,931 43,889 46,015 47,620 47,87601 410 Other Health Disabilities 420,732 439,793 260,372 247,390 417,28201 411 Autistic Spectrum Disorders 4,160,830 4,563,272 5,053,500 5,242,335 5,940,97001 412 Developmentally Delayed 5,917,950 5,822,699 6,192,699 6,393,253 6,859,20701 414 Traumatic Brain Injury 27,220 44,339 41,912 41,912 60,98701 416 Severely Multiply Impaired 317,380 311,990 222,045 174,912 197,29001 420 Special Education - Aggregate 9,423,969 11,040,687 11,451,570 13,540,572 14,162,84201 422 Students w/o Disability 714,476 773,301 118,253 565,810 616,84301 584 School Readiness Plus 387,240 438,159 336,723 434,291 533,14901 605 General Instructional Support 5,253,409 4,767,448 5,337,255 5,223,471 5,254,65501 610 Curriculum & Instruction 784,798 1,036,241 1,883,581 1,626,543 1,384,55801 620 Library Media Center 2,078,461 2,433,516 2,336,953 2,310,224 2,357,18201 630 Instructional Technology 5,431,462 3,180,115 540,748 3,437,989 628,60401 640 Staff Development 3,574,129 4,216,787 3,277,007 5,105,418 3,645,89601 641 District Hosted Conference 2,525 0 0 3,907 001 690 REA President 169,229 171,303 145,344 145,344 160,50801 710 Secondary Counseling & Guidanc 2,825,177 3,293,062 3,133,448 3,383,355 3,668,48001 712 Elementary Counseling & Guidan 1,146,790 1,216,166 1,572,484 1,625,752 1,694,62901 715 School Security 797,733 1,425,307 1,369,935 1,259,082 1,375,41701 720 Health Services 2,897,237 3,609,064 2,482,450 2,496,815 2,232,11701 730 Psychological and Mental Healt 116,318 403,080 689,666 1,280,381 950,00101 740 Social Work Services 2,330,988 2,549,363 2,669,373 2,773,185 2,883,36301 760 Transportation 17,178,347 17,885,478 18,369,720 18,846,601 23,075,30701 770 Food Services 2,144 12,581 0 125 001 771 Student Nutrition Grants 246 0 0 23,149 001 790 Other Pupil Support Services 2,802,808 3,592,824 3,686,048 4,110,526 3,939,99601 794 Rochester Instructional TV 154,960 118,985 0 0 001 797 Volunteers in Education 40,003 27,966 22,045 25,312 37,04501 798 Community Partnerships 1,159 27,137 0 0 37,35401 805 Technology Repair 356,296 388,548 0 0 001 810 Facilities 10,709,249 11,304,736 11,933,032 11,370,561 10,939,43101 815 Grounds & Trucking 62,541 269,235 765,787 1,361,649 1,589,38364

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:405.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget01 General FundE Expense01 816 Utilities 5,520,039 5,675,965 6,643,482 6,950,499 6,818,27301 825 Classroom Moving 23,943 14,356 11,695 11,695 11,69501 850 Capital Facilities 1,339,861 1,184,386 422,705 1,029,293 514,65201 865 LTFM-All Codes-Less than $100k 5,097,283 4,350,008 5,204,720 4,371,236 5,899,80801 920 Payments on Nonbonded Debts 2,348,078 2,461,176 2,438,576 2,438,576 2,436,32601 940 Insurance 919,651 1,209,643 1,377,075 1,377,075 1,557,07501 990 Contingency 0 0 2,750,000 476,368 2,900,000 ________________ ________________ ________________ ________________ ______________________01 --- Expense 250,568,472 258,981,705 276,607,261 289,019,580 296,510,560 ________________ ________________ ________________ ________________ ______________________01 --- General Fund 8,708,893 3,289,797 46,151 -260,730 -6,708,352 ================ ================ ================ ================ ======================65

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:505.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget02 Food Service FundR Revenue02 000 ----- 12,238,659 9,422,114 9,949,494 12,137,032 12,534,12202 770 Food Services 282,382 445,762 0 529,299 0 ________________ ________________ ________________ ________________ ______________________02 --- Revenue 12,521,041 9,867,876 9,949,494 12,666,331 12,534,122E Expense02 770 Food Services 9,109,500 10,041,493 10,674,738 11,632,467 12,752,985 ________________ ________________ ________________ ________________ ______________________02 --- Expense 9,109,500 10,041,493 10,674,738 11,632,467 12,752,985 ________________ ________________ ________________ ________________ ______________________02 --- Food Service Fund 3,411,541 -173,617 -725,244 1,033,864 -218,863 ================ ================ ================ ================ ======================66

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:605.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget04 Community Service FundR Revenue04 505 General Community Education 2,102,824 2,137,776 738,262 2,432,086 1,129,82804 506 Adult Enrichment 309,786 413,544 482,848 517,848 462,00004 507 Preschool Enrichment Program 81,134 94,234 81,200 81,200 101,20004 509 Youth Enrichment 609,322 598,005 591,509 599,959 635,00904 510 Adults with Disabilities 91,023 100,992 90,000 102,600 100,00004 520 Adult Basic Education 2,510,637 2,049,939 2,043,057 2,312,558 2,337,78004 570 School Age Child Care 5,185,623 6,201,690 5,519,759 5,984,759 6,842,31804 580 Early Childhood Family Educ 1,287,308 1,341,629 1,415,577 1,418,025 1,451,32204 582 School Readiness 1,234,520 1,383,503 1,296,740 1,296,740 1,314,90304 583 Early Childhood Screening 94,624 89,240 105,000 105,000 135,63704 585 Youth Development/Youth Servic 270,909 264,450 239,602 264,602 259,60204 590 Other Community Programs 392,258 442,190 574,270 692,578 004 591 Council Project Funds 0 150 0 0 004 592 Use of Facilities 165,471 210,011 207,000 207,000 212,000 ________________ ________________ ________________ ________________ ______________________04 --- Revenue 14,335,439 15,327,353 13,384,824 16,014,955 14,981,599E Expense04 505 General Community Education 2,146,608 2,346,117 820,547 2,361,429 1,594,26804 506 Adult Enrichment 399,115 502,471 512,219 562,221 500,58404 507 Preschool Enrichment Program 89,438 93,981 91,107 91,107 90,48704 509 Youth Enrichment 576,105 633,165 593,588 602,038 646,48904 510 Adults with Disabilities 106,668 128,811 134,887 147,486 154,28104 520 Adult Basic Education 2,334,015 2,152,220 2,145,370 2,409,980 2,362,30804 570 School Age Child Care 4,332,859 5,354,748 5,234,180 5,699,181 6,479,32104 580 Early Childhood Family Educ 1,145,619 1,324,839 1,643,167 1,779,830 1,648,57004 582 School Readiness 1,117,088 1,195,392 1,333,711 1,513,288 1,506,56304 583 Early Childhood Screening 101,264 137,851 141,723 141,723 134,06704 585 Youth Development/Youth Servic 219,387 240,419 247,387 272,387 258,59404 590 Other Community Programs 161,429 161,185 193,313 243,235 32,00004 591 Council Project Funds 972 6,884 15,000 15,000 15,00004 592 Use of Facilities 166,704 190,005 205,266 205,266 213,98004 710 Secondary Counseling & Guidanc 170,923 218,481 231,271 259,714 004 720 Health Services 66,814 71,299 162,686 202,630 0 ________________ ________________ ________________ ________________ ______________________04 --- Expense 13,135,008 14,757,868 13,705,422 16,506,515 15,636,512 ________________ ________________ ________________ ________________ ______________________04 --- Community Service Fund 1,200,431 569,485 -320,598 -491,560 -654,913 ================ ================ ================ ================ ======================67

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:705.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget06 Building Construction FundR Revenue06 850 Capital Facilities 1,087,761 713,607 0 253,254 006 867 LTFM more than $2m (Bond) 49,421,538 1,242,220 774,000 2,080,716 847,000 ________________ ________________ ________________ ________________ ______________________06 --- Revenue 50,509,299 1,955,827 774,000 2,333,970 847,000E Expense06 810 Facilities 288,520 467,080 0 0 006 850 Capital Facilities 99,857,100 15,415,816 0 1,926,045 006 865 LTFM-All Codes-Less than $100k 2,437,439 0 0 0 006 866 LTFM-Health & Safety-$100k-$2m 325,391 0 0 0 006 867 LTFM more than $2m (Bond) 11,206,574 16,179,774 19,895,016 41,116,334 34,756,46906 870 Building Construction 104,660 0 0 0 0 ________________ ________________ ________________ ________________ ______________________06 --- Expense 114,219,684 32,062,670 19,895,016 43,042,379 34,756,469 ________________ ________________ ________________ ________________ ______________________06 --- Building Construction Fund -63,710,385 -30,106,843 -19,121,016 -40,708,409 -33,909,469 ================ ================ ================ ================ ======================68

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:805.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget07 Debt Service FundR Revenue07 910 Payments on Bonded Debts 24,340,609 25,642,010 27,522,824 27,863,824 25,662,911 ________________ ________________ ________________ ________________ ______________________07 --- Revenue 24,340,609 25,642,010 27,522,824 27,863,824 25,662,911E Expense07 910 Payments on Bonded Debts 22,378,356 26,030,392 27,189,285 27,189,285 27,583,178 ________________ ________________ ________________ ________________ ______________________07 --- Expense 22,378,356 26,030,392 27,189,285 27,189,285 27,583,178 ________________ ________________ ________________ ________________ ______________________07 --- Debt Service Fund 1,962,253 -388,382 333,539 674,539 -1,920,267 ================ ================ ================ ================ ======================69

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:905.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget08 FSA Plan & HRA Trust FundR Revenue08 000 ----- 1,623,825 1,654,591 1,529,000 854,000 1,694,00008 110 Finance 2,478,909 2,274,525 2,187,000 2,187,000 2,191,000 ________________ ________________ ________________ ________________ ______________________08 --- Revenue 4,102,734 3,929,116 3,716,000 3,041,000 3,885,000E Expense08 110 Finance 3,547,530 3,348,987 3,215,000 3,230,194 3,442,000 ________________ ________________ ________________ ________________ ______________________08 --- Expense 3,547,530 3,348,987 3,215,000 3,230,194 3,442,000 ________________ ________________ ________________ ________________ ______________________08 --- FSA Plan & HRA Trust Fund 555,204 580,129 501,000 -189,194 443,000 ================ ================ ================ ================ ======================70

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1005.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget10 Non-Allocated FundR Revenue10 020 Superintendent 0 0 0 500 010 108 Administrative Technology 280 409 0 513 010 201 Education - Kindergarten 1,500 0 0 0 010 203 Education - Elementary General 136,932 145,663 0 137,470 010 211 Education - Secondary General 278,035 269,247 0 200,592 010 212 Visual Art 5,347 8,000 0 7,000 010 240 Health, Physical Education 0 2,400 0 0 010 258 Music 873 4,661 0 5,577 010 292 Boys/Girls Athletics 66,056 164,384 0 227,608 010 294 Boys Athletics 89,636 121,440 0 120,060 010 296 Girls Athletics 190,771 178,575 0 175,952 010 298 Extra-Curricular Activities 122,991 124,109 0 138,204 010 301 Agriculture Education 3,950 0 0 0 010 321 Health Science Technology Educ 864 0 0 0 010 331 Family & Consumer Science 0 5,011 0 284 010 361 Trade & Industrial Education 1,290 0 0 0 010 400 General Special Education 0 0 0 1,000 010 403 DCD-Severe/Profound 5,500 15,000 0 14,000 010 412 Developmentally Delayed 155 197 0 177 010 420 Special Education - Aggregate 43 0 0 1,406 010 610 Curriculum & Instruction 1,600 0 0 100 010 620 Library Media Center 0 1,699 0 1,247 010 730 Psychological and Mental Healt 0 1,319 0 0 010 790 Other Pupil Support Services 29,673 12,916 0 55,845 010 797 Volunteers in Education 1,500 0 0 0 010 810 Facilities 213 188 0 697 010 850 Capital Facilities 66,568 60,601 0 9,200 010 960 Other Nonrecurring Items 11,800 13,600 0 5,750 0 ________________ ________________ ________________ ________________ ______________________10 --- Revenue 1,015,577 1,129,419 0 1,103,182 0E Expense10 020 Superintendent 0 0 0 500 010 108 Administrative Technology 1,270 0 0 922 010 110 Finance 25 0 0 0 010 201 Education - Kindergarten 1,366 134 0 0 010 203 Education - Elementary General 124,054 152,974 0 318,000 010 211 Education - Secondary General 271,987 260,250 0 438,142 010 212 Visual Art 6,313 9,055 0 9,396 010 218 Advanced Learning 0 0 0 1,467 010 240 Health, Physical Education 178 2,400 0 1,278 010 256 Mathematics 0 0 0 322 010 258 Music 730 4,258 0 6,509 010 260 Natural Sciences 0 0 0 23 010 291 Co-Curricular Activities 0 0 0 3,009 010 292 Boys/Girls Athletics 49,903 140,411 0 394,389 010 294 Boys Athletics 102,725 131,534 0 194,422 010 296 Girls Athletics 204,236 204,163 0 311,382 010 298 Extra-Curricular Activities 100,608 122,912 0 315,133 010 301 Agriculture Education 0 3,564 0 89 010 321 Health Science Technology Educ 1,424 0 0 0 010 331 Family & Consumer Science 0 3,821 0 1,474 071

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1105.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget10 Non-Allocated FundE Expense10 341 Business & Office Education 1,000 0 0 0 010 361 Trade & Industrial Education 277 88 0 5,861 010 399 Career & Technical - General 0 425 0 0 010 400 General Special Education 0 0 0 1,000 010 403 DCD-Severe/Profound 2,495 3,562 0 28,444 010 411 Autistic Spectrum Disorders 0 0 0 280 010 412 Developmentally Delayed 1,291 0 0 15,468 010 420 Special Education - Aggregate 0 0 0 1,449 010 610 Curriculum & Instruction 1,500 0 0 200 010 620 Library Media Center 222 1,462 0 2,978 010 730 Psychological and Mental Healt 0 1,331 0 0 010 790 Other Pupil Support Services 21,620 16,704 0 88,421 010 797 Volunteers in Education 0 0 0 6,016 010 810 Facilities 0 0 0 2,881 010 850 Capital Facilities 12,980 130,023 0 9,250 010 960 Other Nonrecurring Items 9,250 11,000 0 39,801 0 ________________ ________________ ________________ ________________ ______________________10 --- Expense 915,454 1,200,071 0 2,198,506 0 ________________ ________________ ________________ ________________ ______________________10 --- Non-Allocated Fund 100,123 -70,652 0 -1,095,324 0 ================ ================ ================ ================ ======================72

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1205.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget18 Custodial FundR Revenue18 298 Extra-Curricular Activities 143,373 138,238 0 145,458 018 960 Other Nonrecurring Items 16,000 1,500 0 -16,000 0 ________________ ________________ ________________ ________________ ______________________18 --- Revenue 159,373 139,738 0 129,458 0E Expense18 298 Extra-Curricular Activities 143,373 138,238 0 145,458 018 960 Other Nonrecurring Items 0 0 0 1,000 0 ________________ ________________ ________________ ________________ ______________________18 --- Expense 143,373 138,238 0 146,458 0 ________________ ________________ ________________ ________________ ______________________18 --- Custodial Fund 16,000 1,500 0 -17,000 0 ================ ================ ================ ================ ======================73

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1305.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget20 Workers Compensation FundR Revenue20 000 ----- 1,744,808 1,233,679 1,212,000 1,212,000 1,295,000 ________________ ________________ ________________ ________________ ______________________20 --- Revenue 1,744,808 1,233,679 1,212,000 1,212,000 1,295,000E Expense20 110 Finance 886,142 2,451,467 1,002,913 898,275 897,734 ________________ ________________ ________________ ________________ ______________________20 --- Expense 886,142 2,451,467 1,002,913 898,275 897,734 ________________ ________________ ________________ ________________ ______________________20 --- Workers Compensation Fund 858,666 -1,217,788 209,087 313,725 397,266 ================ ================ ================ ================ ======================74

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1405.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget25 Dental Trust FundR Revenue25 000 ----- 2,632,752 2,642,396 2,685,000 2,712,000 2,636,000 ________________ ________________ ________________ ________________ ______________________25 --- Revenue 2,632,752 2,642,396 2,685,000 2,712,000 2,636,000E Expense25 110 Finance 2,521,418 2,733,884 2,830,936 2,717,352 2,752,500 ________________ ________________ ________________ ________________ ______________________25 --- Expense 2,521,418 2,733,884 2,830,936 2,717,352 2,752,500 ________________ ________________ ________________ ________________ ______________________25 --- Dental Trust Fund 111,334 -91,488 -145,936 -5,352 -116,500 ================ ================ ================ ================ ======================75

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1505.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget29 Health Trust FundR Revenue29 000 ----- 30,662,987 31,239,014 32,096,000 32,547,000 34,434,000 ________________ ________________ ________________ ________________ ______________________29 --- Revenue 30,662,987 31,239,014 32,096,000 32,547,000 34,434,000E Expense29 110 Finance 36,461,887 33,368,540 33,250,564 32,997,387 32,786,783 ________________ ________________ ________________ ________________ ______________________29 --- Expense 36,461,887 33,368,540 33,250,564 32,997,387 32,786,783 ________________ ________________ ________________ ________________ ______________________29 --- Health Trust Fund -5,798,900 -2,129,526 -1,154,564 -450,387 1,647,217 ================ ================ ================ ================ ======================76

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1605.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget30 Printing Services FundR Revenue30 112 Purchasing 190,114 200,657 205,000 0 224,00030 121 Paper Tiger 416,626 452,173 431,000 0 550,500 ________________ ________________ ________________ ________________ ______________________30 --- Revenue 606,740 652,830 636,000 0 774,500E Expense30 112 Purchasing 200,582 212,658 211,986 0 210,42930 121 Paper Tiger 382,095 484,250 435,733 0 483,317 ________________ ________________ ________________ ________________ ______________________30 --- Expense 582,677 696,908 647,719 0 693,746 ________________ ________________ ________________ ________________ ______________________30 --- Printing Services Fund 24,063 -44,078 -11,719 0 80,754 ================ ================ ================ ================ ======================77

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1705.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget45 Postemployment Benefits TrustR Revenue45 935 Post-Employment Benefits -138,022 2,786,902 2,432,127 2,432,127 2,241,930 ________________ ________________ ________________ ________________ ______________________45 --- Revenue -138,022 2,786,902 2,432,127 2,432,127 2,241,930E Expense45 935 Post-Employment Benefits 1,692,658 1,547,137 1,763,481 1,763,481 1,771,130 ________________ ________________ ________________ ________________ ______________________45 --- Expense 1,692,658 1,547,137 1,763,481 1,763,481 1,771,130 ________________ ________________ ________________ ________________ ______________________45 --- Postemployment Benefits Trust -1,830,680 1,239,765 668,646 668,646 470,800 ================ ================ ================ ================ ======================78

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1805.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Major Program (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD PRG Program Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget50 Student Activities FundR Revenue50 298 Extra-Curricular Activities 369,117 571,938 0 440,093 0 ________________ ________________ ________________ ________________ ______________________50 --- Revenue 369,117 571,938 0 440,093 0E Expense50 298 Extra-Curricular Activities 200,432 720,766 0 692,937 0 ________________ ________________ ________________ ________________ ______________________50 --- Expense 200,432 720,766 0 692,937 0 ________________ ________________ ________________ ________________ ______________________50 --- Student Activities Fund 168,685 -148,828 0 -252,844 0 ================ ================ ================ ================ ======================79

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Appendix 5The purpose of Appendix 5 is to provide the details of the revenue and expenditurebudget as it is coded in the District’s ofﬁcial ﬁnance system software (Skyward). EachDistrict fund has a summary listing each revenue source and each expenditure object(use). Most codes are deﬁned explicitly for the District by MDE. Some codes aredetermined by the District to aid in tracking.The 2021-2022 and 2022-2023 Actual Activity columns indicate how much was receivedor expended in those now completedﬁscal years. The 2023-2024 Original Budgetshows the amount the School Board approved on June 20, 2023 to begin the followingschool year. The 2023-2024 Revised Budget is the School Board approved budget as ofFebruary 29, 2024. The 2024-2025 Adopted Budget is the amount approved by theSchool Board on June 18, 2024 for the nextﬁscal year.Most discretionary school budget amounts for 2023-2024 are placed in object code 430(instructional supplies and materials) when the budget is loaded into theﬁnancesystem. Staff have the ability to move budgets around throughout the year from objectcode 430 to different object numbers based on what is being purchased at the time.Object 899 - Miscellaneous Expenditures includes contingency budget and severalunallocated federal expenditures that will be moved to other object codes uponapproval by MDE.81

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:105.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget01 General FundR Revenue01 001 Property Tax Levy 44,953,006 40,448,244 44,317,375 44,300,806 48,043,60601 004 Revenue from Municipalities fo 188 9,771 25,000 25,000 25,00001 010 County Apportionment 391,267 534,583 250,000 250,000 250,00001 019 Miscellaneous Tax Revenues pai 145,078 236,745 100,000 100,000 100,00001 021 Tuition and Reimbursements fro 508,439 722,453 450,250 650,250 650,25001 040 Tuition from Patrons 50,577 9,727 25,000 25,000 25,00001 041 In Service Tuition 16,680 10,920 20,000 20,000 20,00001 050 Fees from Patrons 809,461 834,317 824,063 823,968 812,78001 060 Admissions and Student Activit 367,757 385,403 373,500 373,500 379,00001 071 Medical Assistance Revenue Rec 2,025,903 2,933,109 2,000,000 2,000,000 3,400,00001 091 Unrealized Gains and Losses -1,617,554 -282,838 0 0 001 092 Interest Earnings 411,807 1,001,954 771,000 2,132,000 2,053,00001 093 Rent 35,106 39,931 36,387 36,387 37,38701 096 Gifts and Bequests 232,281 763,489 570,294 638,486 10,394,36301 099 Miscellaneous Revenue from Loc 1,095,000 875,638 611,500 761,290 805,60401 201 Endowment Fund Apportionment 711,933 830,531 789,064 992,231 992,23101 211 General Education Aid 142,313,008 146,285,970 155,954,330 155,877,986 156,197,37601 212 Literacy Incentive Aid 915,735 909,553 793,088 0 001 213 Shared Time Aid 93,810 163,257 123,526 61,081 61,08101 227 Abatement Aid 108,131 8,974 0 6,245 001 234 Agricultural Market Value Cred 15,886 12,134 0 10,324 001 300 State Aids Received from MN 3,066,193 3,625,201 3,148,941 4,567,720 4,616,33001 360 State Aid for Special Educatio 37,908,762 38,171,180 42,978,310 46,997,874 46,516,86401 369 Other MN State Agency Revenue 42,084 125,927 0 2,395,779 749,34101 370 Other MDE Revenue 878,145 763,845 5,048,460 3,077,254 2,999,33901 397 TRA and PERA SFS Revenue 839,010 815,923 850,000 850,000 850,00001 400 Federal Aid through MDE 15,018,446 19,993,655 16,173,000 20,936,570 9,243,30301 405 Federal Aid Not Through Others 37,187 49,917 62,568 88,739 62,56801 500 Federal Aid Received Directly 1,109,652 9,544 337,756 584,335 497,78501 624 Sale of Equipment 176,453 510,982 20,000 52,236 20,00001 625 Insurance Recovery 246,886 31,936 0 111,789 001 629 Health and Safety Other Revenu 0 0 0 12,000 001 635 Certificates of Participation 6,371,048 0 0 0 001 649 Permanent Transfers from other 0 1,439,527 0 0 0 ________________ ________________ ________________ ________________ ________________01 --- Revenue 259,277,365 262,271,502 276,653,412 288,758,850 289,802,208E Expense01 110 Superintendent & Cabinet 1,501,236 1,195,177 1,168,374 1,156,500 1,187,00001 112 School Board 112,800 113,600 113,600 113,600 113,60001 113 Ops Supervisor - Licensed 65,346 67,156 91,458 94,341 95,11701 114 Ops Supervisor - Non-Licensed 4,225,575 4,448,053 4,450,161 4,637,116 4,931,22601 115 RAA (Admin) 1,159,965 1,201,281 1,064,833 1,440,371 2,252,30001 116 RAA (Licensed) 209,977 205,274 386,143 740,049 314,27101 118 Principals-Lead 3,410,737 3,620,272 3,580,819 3,608,819 3,931,10001 119 Principals-Assistant 3,977,241 3,625,089 3,974,017 3,970,946 3,973,96801 120 Library Media Specialists 869,683 889,900 0 0 001 121 Principals-Lead 227,701 223,534 0 0 001 140 Licensed Classroom Teacher 76,483,070 77,062,874 84,929,756 85,337,729 81,711,40601 141 Classroom ESP 3,009,238 3,100,248 3,598,218 3,620,541 3,993,32201 142 Non Classroom ESP 391,834 1,081,008 909,441 1,925,153 3,372,01801 143 Licensed Instructional Support 7,357,264 6,886,909 7,112,547 7,700,994 7,985,12882

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:205.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget01 General FundE Expense01 144 Ops Support - Instructional 13,190 36,030 15,688 21,272 16,31601 145 Substitute Teacher Salaries 3,178,143 3,508,856 2,629,541 3,030,624 3,434,83201 146 Substitute Non-Licensed Classr 223,706 359,881 345,000 345,000 415,00001 147 Hourly Teacher Salary 148,753 213,091 110,000 110,000 125,00001 150 Physical Therapist 248,885 257,633 302,237 302,782 317,49801 151 Occupational Therapist 533,301 569,019 569,840 569,840 585,78801 152 Educational Speech/Language Pa 3,282,321 3,082,694 3,450,546 3,450,546 3,587,13501 153 Audiologist 169,684 180,967 179,046 179,046 185,12301 154 Licensed School Nurse 783,597 945,592 1,057,433 1,057,433 1,037,31801 155 Health Office Nurse 985,531 1,047,934 1,175,365 1,182,009 1,086,34201 156 School Social Worker 2,817,866 3,004,617 3,412,540 3,744,419 3,348,28601 157 School Psychologist 1,310,235 1,328,064 1,351,686 1,351,686 1,418,30101 158 Qualified Mental Health Profes 44,843 51,148 49,137 49,137 155,47601 159 Mental Health Behavioral Aide 44,698 0 0 0 001 160 Mental Health Practitioner 1,192,797 1,406,802 1,712,517 1,699,240 1,499,62201 161 Certified ESP 8,204,544 9,146,530 9,986,697 9,074,295 9,560,41601 162 Certified One-to-One ESP 212,448 273,040 268,702 268,702 477,98301 164 Interpreter for the Deaf 174,777 0 224,594 224,594 104,70801 165 School Counselor 2,834,034 3,094,073 3,171,203 3,212,947 3,489,44401 169 Alcohol and Chemical Dependenc 88,230 123,257 128,314 368,214 285,01901 170 Ops Support - Non-Instruction 3,323,061 3,973,062 4,409,711 4,625,687 4,909,35201 171 Clerical 3,480,135 4,272,082 4,068,591 4,493,439 4,458,54001 174 DAPE Specialist 444,412 467,939 500,658 522,881 501,42001 175 Interpreter ESP 555,597 579,895 487,934 450,888 532,89701 178 Coaching 1,332,800 1,471,702 1,369,503 1,401,036 1,447,42001 181 Building Leadership 189,388 180,412 172,406 172,406 185,99301 182 Maintenance 5,055,353 6,066,405 6,738,159 6,738,159 6,708,52001 183 Tutoring 54,142 72,850 85,000 85,000 85,00001 184 Summer School Teachers 1,266,661 1,253,253 21,000 1,199,392 509,23201 185 Other Salary Payments (License 2,073,260 1,064,814 337,291 1,483,472 1,862,81101 186 Other Salary Payments (Non-Lic 403,269 511,418 140,950 324,160 98,69501 187 Maintenance Overtime 122,710 153,947 150,000 150,000 215,00001 191 Severance 35,000 0 0 0 001 196 REA President Leave 102,575 104,039 88,303 88,303 91,70201 210 FICA and Medicare 8,799,968 11,047,896 11,841,593 12,217,878 12,330,11401 212 Medicare 2,059,589 0 0 0 001 214 PERA 2,149,496 2,461,533 2,667,002 2,758,132 2,823,46801 218 TRA 9,741,939 10,032,845 10,378,938 10,761,869 10,833,54501 220 Health Insurance 19,611,931 20,365,705 22,835,008 23,004,012 30,776,10101 230 Life Insurance 133,682 144,931 155,884 159,398 308,89501 235 Dental Insurance 1,939,505 2,047,320 2,323,142 2,335,198 2,312,93401 240 Long-Term Disability Insurance 107,593 117,390 155,959 156,387 249,63601 250 Active Employee 403B match 1,268,164 1,192,747 1,405,997 1,422,011 1,290,60001 251 Active Employee HRA or HSA 1,821,695 1,973,026 2,372,044 2,368,514 2,958,08801 252 Severance 403B 328,812 106,705 84,000 131,799 84,00001 253 Severance HRA 1,133,964 1,017,002 714,000 666,200 629,00001 254 Post Employment HRA or HCSP 0 121,469 107,803 114,622 146,64001 270 Workers Compensation 1,109,875 1,144,079 1,224,638 1,268,597 1,274,72401 280 Unemployment Compensation -42,030 46,736 3,772,308 75,000 75,00001 281 Summer Unemployment 0 26,830 0 2,044,238 1,200,00001 289 OPEB Up to or equal to the ARC 864,016 0 0 0 001 291 OPEB Pay-as-you-go 1,686,222 1,541,210 347,338 347,338 608,97701 299 Other Employee Benefits 4,800 4,800 4,800 4,800 4,80001 303 Contracts less than/equal $25K 200,367 352,230 0 663,908 083

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:305.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget01 General FundE Expense01 304 Contracts over $25K 299,999 333,805 0 657,833 001 305 Contracted Services 3,497,554 3,566,582 2,269,918 4,319,394 2,987,60601 306 Special Education Litigation 17,011 16,688 0 0 001 307 Legal Services 51,629 71,300 116,496 138,906 127,26601 308 Federal TB Payments Up to $25k 0 25,000 0 25,000 25,00001 309 Federal TB Payments Over $25k 0 1,475,000 0 1,475,000 1,375,00001 310 School Resource Officer 341,656 377,817 365,913 365,913 435,08201 311 Other Contracted Security Serv 46,171 42,284 53,380 53,380 53,38001 312 Credit Card Processing Fees 25,663 23,509 22,025 23,399 22,44901 315 Repairs for Computers & Tech 137,740 88,986 65,412 257,505 15,52001 318 Contracted Custodians 268,988 181,104 30,000 329 001 319 Contracted Technology Services 166,544 133,004 117,688 228,830 193,63101 320 Communication Services 288,933 143,485 114,145 163,220 123,34401 325 Data Lines 75,071 56,219 62,000 55,005 62,00001 329 Postage and Parcel Services 48,456 44,231 30,691 58,041 30,02201 330 Utility Services-Electric 2,632,192 2,880,577 3,250,030 3,250,030 3,265,42401 332 Utility Services-Water & Sewer 358,610 375,413 433,491 433,491 457,33101 333 Utility Services-Refuse 299,251 355,725 365,000 323,951 365,00001 334 Utility Services-Natural Gas 1,168,587 1,249,030 1,769,524 1,769,524 1,367,49401 335 Short-Term Lease or Rental 352,891 519,142 374,936 477,092 388,24401 340 Insurance 926,366 1,199,643 1,350,000 1,350,000 1,530,00001 350 Repairs and Maintenance 1,778,800 2,221,288 4,848,104 3,439,729 5,844,55201 351 Vehicle Repairs 110,952 149,113 131,690 93,332 140,94301 358 Foreign Language Interpreter S 1,800 1,075 0 0 001 360 Transportation Contracts 14,531,436 14,926,705 15,687,447 15,887,948 18,436,12701 365 Interdepartmental Transportati 0 1 0 0 001 366 Travel and Conferences 388,490 545,432 912,205 2,272,731 1,152,08001 368 Out-Of-State Travel (Federal) 17,766 46,300 0 142,974 001 369 Entry Fees/Student Travel Allo 40,444 52,150 13,417 60,572 13,67601 379 Printing-External 21,743 25,601 25,919 43,502 26,66101 382 Laundry/Dry Cleaning 275 3,566 0 4,587 001 388 Athletic Officials 158,178 175,836 146,134 148,370 149,06001 390 Tuition-Other MN School Dist 43,776 262,809 225,400 170,000 225,00001 392 Tuition-Out of State 249,491 159,389 177,858 257,205 177,85801 393 SpEd Contracted Services 59,787 163,039 203,360 42,105 203,36001 394 Ed Payments to Other Agencies 1,982,608 2,419,954 2,197,990 3,531,299 3,212,99001 395 Shared Costs for Paired Distri 0 0 130,701 87,198 130,70101 398 Interdepartmental Services -192,945 -367,083 0 0 -367,08301 401 Supplies & Materials-Non Instr 2,181,602 1,675,015 1,490,585 2,485,346 970,36001 403 Printing-Paper Tiger 383,354 403,933 74,162 76,991 444,68301 404 Printing-Paper Tiger CTE 1,853 2,105 0 3,216 001 405 NonInst Software License 1,747,169 1,747,910 1,792,789 2,376,399 2,124,31501 406 Instructional Software License 416,704 434,357 45,611 519,668 167,08601 409 Printing-Site Copiers 132,980 136,472 18,204 -62,999 166,15101 410 Custodial Supplies 692,048 685,121 658,486 655,613 658,48601 411 HVAC Filters 52,984 26,251 94,989 108,237 94,98901 412 Repair Supplies for Vehicles 34,588 29,650 35,000 30,781 35,00001 413 Uniforms 204,524 15,626 25,500 23,392 35,50001 415 Grounds Supplies 33,026 21,299 26,230 36,210 32,25401 420 Repair Supplies 198,155 217,829 217,319 223,011 217,31901 429 Printing-Site Copiers SpEd&CTE 41,353 46,757 9,215 2,235 9,21501 430 Supplies & Materials-Instruct 638,110 997,051 1,840,295 1,215,492 2,005,24601 433 Supplies & Materials-Individua 341,814 221,870 137,049 320,786 138,33501 439 Standardized Tests SpEd 88 0 0 0 084

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:405.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget01 General FundE Expense01 442 Gas/Oil 144,768 164,836 121,285 164,903 180,06301 445 Fuel Oil For Building 13,120 0 0 0 001 455 NonInst Tech Supplies 222,581 120,728 89,673 118,398 78,22201 456 Instructional Tech Supplies 260,299 133,541 4,045 127,094 4,29501 460 Textbooks/Instr. Software 651,203 334,896 456,023 823,892 1,146,13801 461 Standardized Tests 175,883 206,510 98,000 114,831 95,00001 462 Consumables 218,562 21,452 177,703 16,978 177,70301 465 NonInst Tech Devices 262,248 626,173 115,279 900,082 112,15101 466 Instructional Tech Devices 2,028,137 1,520,019 39,276 1,431,699 16,46001 470 Media Resources 246,762 509,480 237,500 271,238 241,31301 490 Food 65,283 144,079 39,420 200,430 7,55501 505 Non-Inst Software Capitalized 0 124,865 0 377,518 001 506 Capit Instructional Software 0 637,457 0 0 001 510 Site or Grounds Acquisition 0 0 0 251,611 320,04901 511 Land Improvements 1,596,139 268,562 20,000 70,950 001 520 Building Construction 1,627,349 1,491,982 395,000 343,568 290,19901 530 Equipment Purchased 190,594 862,753 352,512 328,106 402,73201 535 Capital Leases 0 421,373 0 586,770 001 548 Pupil Transportation Vehicles 139,073 117,563 0 62,042 1,39301 550 Other Vehicles 215,015 166,261 215,000 65,616 135,00001 555 Capitalized NonInst Tech Hard 57,376 465,630 0 312,038 001 560 Principal on Technology Lease 466,507 470,659 474,848 622,386 475,00001 561 Interest on Technology Lease 12,567 8,415 4,226 5,581 10,00001 562 Principal on LT SBITA 0 243,211 0 582,328 494,36801 563 Interest on LT SBITA 0 27,762 0 38,360 41,07701 570 Principal on Building Lease 580,048 94,809 45,095 67,063 146,73601 571 Interest on Building Lease 10,700 3,573 1,957 3,389 6,21601 580 Principal on Capital Lease 155,509 2,044,805 131,634 2,090,130 2,257,66501 581 Interest on Capital Lease 43,425 578,079 29,574 515,148 495,21101 589 Lease Transactions/Installment 0 -421,373 0 -586,770 001 730 Principal on Loans 1,781,475 0 1,955,000 0 001 740 Interest on Loans 565,691 0 483,576 0 001 790 Other Debt Service Expenditure 912 0 0 0 001 810 Judgments Against the School D 40,000 100 95 95 9501 820 Dues, Membership, Licenses, 278,177 197,834 266,257 306,112 199,97601 891 TRA and PERA Funding Expense 839,010 815,923 850,000 850,000 850,00001 895 Federal & Nonpublic Indirect C -477,543 -319,314 -351,741 -474,870 -861,73001 896 Taxes 1,983 12,725 12,700 53,704 20001 898 Scholarships 0 0 0 1,270,000 001 899 Miscellaneous Expenditures 8,153 15,497 7,907,603 664,718 5,415,649 ________________ ________________ ________________ ________________ ________________01 --- Expense 250,568,472 258,981,705 276,607,261 289,019,580 296,510,560 ________________ ________________ ________________ ________________ ________________01 --- General Fund 8,708,893 3,289,797 46,151 -260,730 -6,708,352 ================ ================ ================ ================ ================85

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:505.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget02 Food Service FundR Revenue02 091 Unrealized Gains and Losses -122,445 -33,694 0 0 002 092 Interest Earnings 33,712 144,482 169,000 235,000 235,00002 300 State Aids Received from MN 319,453 558,264 3,142,126 5,341,298 5,384,92702 400 Federal Aid through MDE 148,877 106,142 100,000 100,000 100,00002 405 Federal Aid Not Through Others 4,756 5,950 0 6,180 002 471 School Lunch Program 528,624 1,937,177 1,437,723 1,526,812 1,006,85302 472 Special Assistance - Needy Chi 7,827,213 2,598,258 2,648,111 2,944,640 3,088,06302 473 Commodity Cash Rebate Program 53 0 0 0 002 474 Commodity Distribution Program 709,048 759,039 650,000 650,000 700,00002 476 School Breakfast Program 2,396,323 1,330,807 1,340,515 1,400,382 1,456,27902 477 Cash In Lieu of Commodities 9,296 7,860 9,000 9,000 9,00002 479 Summer Food Service Program 390,983 273,876 190,519 190,519 283,00002 601 Food Service Sales to Pupils 149,507 1,915,226 100,000 100,000 75,00002 606 Food Service Sales to Adults 9,638 24,418 25,500 25,500 25,50002 608 Special Function Food Sales 114,664 239,798 135,000 135,000 170,00002 609 Vending Machine Food Sales 1,339 273 2,000 2,000 500 ________________ ________________ ________________ ________________ ________________02 --- Revenue 12,521,041 9,867,876 9,949,494 12,666,331 12,534,122E Expense02 114 Ops Supervisor - Non-Licensed 381,685 405,211 416,513 417,153 509,60002 170 Ops Support - Non-Instruction 65,329 66,167 70,290 72,117 002 171 Clerical 82,357 94,632 139,637 144,329 102,01402 182 Maintenance 0 0 0 0 65,83202 189 Cafeterial Subs 13,513 28,352 0 0 002 192 Student Nutrition Services 1,740,323 2,257,148 2,560,246 2,565,846 2,480,34702 210 FICA and Medicare 136,626 210,428 242,833 243,812 241,71602 212 Medicare 31,953 0 0 0 002 214 PERA 165,885 212,091 237,712 238,652 236,49002 220 Health Insurance 274,651 275,681 452,086 452,086 846,12302 230 Life Insurance 1,328 1,486 8,169 8,169 3,78802 235 Dental Insurance 24,520 29,105 53,422 53,422 58,76502 240 Long-Term Disability Insurance 1,157 1,306 4,958 4,958 3,34102 250 Active Employee 403B match 20,554 17,049 31,480 31,480 23,53302 251 Active Employee HRA or HSA 23,500 30,500 32,976 32,976 67,37502 254 Post Employment HRA or HCSP 0 2,519 2,500 2,500 2,51902 270 Workers Compensation 17,114 21,401 23,779 23,879 23,65102 305 Contracted Services 2,697 24,135 43,000 80,800 37,40002 312 Credit Card Processing Fees 5,472 65,236 25,000 25,000 25,00002 315 Repairs for Computers & Tech 0 1,573 0 600 60002 319 Contracted Technology Services 0 0 0 5,000 5,00002 320 Communication Services 1,260 1,314 1,600 1,750 3,00002 329 Postage and Parcel Services 7,946 6,715 12,000 12,000 12,00002 350 Repairs and Maintenance 61,936 134,384 120,000 239,000 169,00002 351 Vehicle Repairs 0 1,075 0 1,000 1,00002 366 Travel and Conferences 17,703 22,134 26,500 36,500 26,50002 382 Laundry/Dry Cleaning 20,287 27,401 37,000 37,000 37,00002 401 Supplies & Materials-Non Instr 358,748 432,196 402,213 457,063 445,02502 403 Printing-Paper Tiger 2,568 1,670 7,000 7,000 7,00002 405 NonInst Software License 17,636 19,254 20,000 20,000 20,00002 409 Printing-Site Copiers 4,397 6,466 5,000 5,000 5,00002 413 Uniforms 1,793 11,574 9,444 8,144 9,44486

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:605.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget02 Food Service FundE Expense02 420 Repair Supplies 6,349 7,928 12,000 12,000 12,00002 442 Gas/Oil 549 794 500 500 1,00002 455 NonInst Tech Supplies 75 830 1,100 1,100 1,10002 465 NonInst Tech Devices 9,467 13,005 14,000 55,600 25,00002 490 Food 3,234,141 3,858,379 3,879,981 4,453,933 4,855,00002 491 Commodities 709,048 759,039 650,000 650,000 700,00002 495 Milk 467,563 511,565 603,609 631,528 648,20002 530 Equipment Purchased 736,405 120,863 200,000 144,000 180,00002 550 Other Vehicles 0 59,653 0 0 002 820 Dues, Membership, Licenses, 4,096 2,981 3,700 21,192 20,89202 895 Federal & Nonpublic Indirect C 458,869 298,253 324,490 435,378 841,730 ________________ ________________ ________________ ________________ ________________02 --- Expense 9,109,500 10,041,493 10,674,738 11,632,467 12,752,985 ________________ ________________ ________________ ________________ ________________02 --- Food Service Fund 3,411,541 -173,617 -725,244 1,033,864 -218,863 ================ ================ ================ ================ ================87

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:705.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget04 Community Service FundR Revenue04 001 Property Tax Levy 3,017,699 3,672,909 4,045,872 4,045,872 4,016,49504 040 Tuition from Patrons 4,438,924 5,290,074 4,752,606 4,808,181 5,830,43804 050 Fees from Patrons 39,400 40,654 37,000 62,724 53,50004 091 Unrealized Gains and Losses -23,547 -6,480 -10,000 0 004 092 Interest Earnings 8,577 95,881 10,000 220,000 243,00004 093 Rent 101,587 129,206 160,000 160,000 160,00004 094 Overtime Reimbursement 42,455 50,345 40,000 40,000 45,00004 096 Gifts and Bequests 228,218 280,215 240,300 251,223 185,00004 097 Fees for Repairs 19,584 26,225 5,000 5,000 5,00004 098 Advertising Fees 21,905 21,525 8,200 8,200 13,20004 099 Miscellaneous Revenue from Loc 105,174 121,597 65,000 110,000 70,00004 227 Abatement Aid 3,534 2,568 2,000 2,000 004 234 Agricultural Market Value Cred 3,331 3,767 0 0 004 300 State Aids Received from MN 3,293,120 3,218,500 3,310,539 3,552,727 3,717,63604 301 Nonpublic Aid 392,258 442,190 574,270 692,578 004 369 Other MN State Agency Revenue 14,734 0 0 0 004 370 Other MDE Revenue 0 10,000 0 0 004 400 Federal Aid through MDE 2,183,694 1,428,090 137,037 1,584,450 167,33004 405 Federal Aid Not Through Others 444,792 500,087 7,000 472,000 475,000 ________________ ________________ ________________ ________________ ________________04 --- Revenue 14,335,439 15,327,353 13,384,824 16,014,955 14,981,599E Expense04 110 Superintendent & Cabinet 165,822 162,221 136,000 136,000 143,52004 114 Ops Supervisor - Non-Licensed 880,859 933,124 935,065 1,057,240 1,108,71204 115 RAA (Admin) 0 0 0 118,250 122,98104 125 ECFE/SR/ABE Administration 186,510 199,620 210,330 133,725 112,29604 140 Licensed Classroom Teacher 1,813,927 1,891,617 1,913,256 2,235,404 2,411,19004 141 Classroom ESP 167,263 252,571 300,000 284,950 311,36404 142 Non Classroom ESP 22,969 40,390 42,470 42,470 44,32504 143 Licensed Instructional Support 38,681 55,829 59,000 65,330 67,00004 145 Substitute Teacher Salaries 183 861 1,000 1,500 1,00004 146 Substitute Non-Licensed Classr 3,598 1,418 4,000 4,000 3,50004 154 Licensed School Nurse 17,571 0 0 8,096 004 155 Health Office Nurse 92,137 117,013 139,928 213,937 106,19804 165 School Counselor 129,757 162,819 169,765 192,973 004 170 Ops Support - Non-Instruction 579,629 619,355 637,771 683,614 554,89704 171 Clerical 388,963 404,271 509,676 454,962 467,85404 181 Building Leadership 0 0 5,000 5,000 004 182 Maintenance 239,372 256,473 277,856 230,854 219,10804 185 Other Salary Payments (License 407,376 409,564 38,250 525,092 49,50004 186 Other Salary Payments (Non-Lic 2,430,153 3,321,246 2,979,900 3,534,690 3,785,90004 187 Maintenance Overtime 35,579 43,871 50,000 47,402 50,00004 210 FICA and Medicare 443,093 618,786 643,577 725,900 731,29204 212 Medicare 103,874 0 0 0 004 214 PERA 303,126 361,900 429,206 453,958 489,61204 218 TRA 240,758 265,537 226,449 315,334 263,70104 220 Health Insurance 864,350 884,940 862,718 930,953 977,43904 230 Life Insurance 4,747 5,083 5,082 6,178 5,04204 235 Dental Insurance 66,879 75,217 73,870 81,871 82,64104 240 Long-Term Disability Insurance 3,970 4,305 4,225 5,220 4,23804 250 Active Employee 403B match 38,798 29,699 29,162 35,644 31,15888

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:805.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget04 Community Service FundE Expense04 251 Active Employee HRA or HSA 82,113 96,174 91,824 83,677 104,38804 252 Severance 403B 0 26,403 0 0 004 253 Severance HRA 0 36,851 0 0 004 254 Post Employment HRA or HCSP 0 11,674 9,218 11,857 10,87204 270 Workers Compensation 57,014 66,579 63,049 73,371 73,55404 303 Contracts less than/equal $25K 381,280 275,634 16,000 305,773 004 304 Contracts over $25K 312,295 259,250 0 339,400 004 305 Contracted Services 610,817 691,415 657,300 767,050 716,55004 307 Legal Services 526 9,723 2,500 500 5,00004 312 Credit Card Processing Fees 160,746 190,193 164,550 184,583 216,22304 315 Repairs for Computers & Tech 37,689 27,514 5,500 7,334 6,00004 319 Contracted Technology Services 1,862 0 2,500 1,000 50004 320 Communication Services 18,007 10,647 19,150 21,927 17,00004 329 Postage and Parcel Services 22,627 33,950 32,000 33,392 34,85004 330 Utility Services-Electric 111,969 111,758 106,000 106,000 107,00004 332 Utility Services-Water & Sewer 7,341 7,605 7,000 7,000 7,00004 334 Utility Services-Natural Gas 40,589 42,279 32,000 32,000 27,00004 335 Short-Term Lease or Rental 262 4,346 2,000 6,225 6,00004 350 Repairs and Maintenance 662 0 500 2,600 50004 360 Transportation Contracts 205,698 264,074 241,000 309,635 244,50004 364 Private Public Trans Fed Funds 0 0 0 10,000 004 366 Travel and Conferences 19,512 44,502 54,238 61,369 34,75004 369 Entry Fees/Student Travel Allo 126,967 202,089 179,500 231,069 195,20004 379 Printing-External 44,911 52,682 54,500 73,872 87,70004 394 Ed Payments to Other Agencies 41,890 21,070 35,300 36,800 30,30004 398 Interdepartmental Services 192,945 367,083 0 0 367,08304 401 Supplies & Materials-Non Instr 206,985 226,130 279,019 292,747 218,30004 403 Printing-Paper Tiger 5,710 10,899 11,000 12,794 9,20004 405 NonInst Software License 11,435 11,736 13,550 15,345 17,12004 406 Instructional Software License 8,145 6,415 10,125 17,288 10,87904 409 Printing-Site Copiers 10,344 9,768 10,717 10,717 14,77504 410 Custodial Supplies 12,527 22,348 28,000 29,000 18,00004 411 HVAC Filters 2,469 1,256 3,700 3,700 2,25004 420 Repair Supplies 283 0 1,100 800 1,05004 430 Supplies & Materials-Instruct 120,261 134,392 152,900 126,494 173,70004 433 Supplies & Materials-Individua 3,533 7,761 8,233 9,233 004 442 Gas/Oil 350 242 500 500 50004 455 NonInst Tech Supplies 5,818 4,438 12,450 6,446 6,25004 456 Instructional Tech Supplies 202 382 400 3,050 2,00004 460 Textbooks/Instr. Software 143,878 133,702 160,205 205,840 50004 461 Standardized Tests 1,270 3,732 3,732 4,399 004 465 NonInst Tech Devices 166,652 34,848 15,500 49,612 28,00004 466 Instructional Tech Devices 194,725 31,686 10,557 22,755 70,50004 490 Food 35,311 89,800 56,150 93,068 86,15004 520 Building Construction 0 0 200,000 0 200,00004 530 Equipment Purchased 20,005 13,460 236,079 327,675 315,00004 820 Dues, Membership, Licenses, 18,765 22,587 4,975 5,090 5,90004 895 Federal & Nonpublic Indirect C 18,674 21,061 27,345 32,981 20,000 ________________ ________________ ________________ ________________ ________________04 --- Expense 13,135,008 14,757,868 13,705,422 16,506,515 15,636,512 ________________ ________________ ________________ ________________ ________________04 --- Community Service Fund 1,200,431 569,485 -320,598 -491,560 -654,913 ================ ================ ================ ================ ================89

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:905.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget06 Building Construction FundR Revenue06 091 Unrealized Gains and Losses -426,154 336,616 0 0 006 092 Interest Earnings 856,468 1,391,324 774,000 2,273,000 847,00006 629 Health and Safety Other Revenu 219,166 227,887 0 60,970 006 631 Sale of Bonds 49,859,819 0 0 0 0 ________________ ________________ ________________ ________________ ________________06 --- Revenue 50,509,299 1,955,827 774,000 2,333,970 847,000E Expense06 305 Contracted Services 8,395,500 3,621,436 0 7,148,569 1,220,07506 307 Legal Services 1,534 5,383 0 0 006 315 Repairs for Computers & Tech 1,611 174 0 0 006 325 Data Lines 17,489 0 0 0 006 340 Insurance 31,607 13,771 0 0 006 350 Repairs and Maintenance 59,749 2,859 0 13,686 006 401 Supplies & Materials-Non Instr 2,864,113 1,231,499 0 3,150 006 405 NonInst Software License 18,682 0 0 0 006 455 NonInst Tech Supplies 18,781 22,270 0 0 006 465 NonInst Tech Devices 894,707 14,135 0 35,000 006 510 Site or Grounds Acquisition 0 262,500 0 0 006 511 Land Improvements 6,971,746 2,465,813 0 3,376,499 625,00006 520 Building Construction 94,658,469 24,114,343 19,895,016 32,428,397 32,911,39406 530 Equipment Purchased 156,367 308,487 0 0 006 555 Capitalized NonInst Tech Hard 23,487 0 0 37,078 006 580 Principal on Capital Lease 73,525 0 0 0 006 581 Interest on Capital Lease 31,135 0 0 0 006 820 Dues, Membership, Licenses, 1,182 0 0 0 0 ________________ ________________ ________________ ________________ ________________06 --- Expense 114,219,684 32,062,670 19,895,016 43,042,379 34,756,469 ________________ ________________ ________________ ________________ ________________06 --- Building Construction Fund -63,710,385 -30,106,843 -19,121,016 -40,708,409 -33,909,469 ================ ================ ================ ================ ================90

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1005.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget07 Debt Service FundR Revenue07 001 Property Tax Levy 20,951,803 24,653,594 26,681,641 26,294,134 24,430,57307 091 Unrealized Gains and Losses -23,547 -6,480 0 0 007 092 Interest Earnings 7,710 109,817 169,000 510,000 590,00007 234 Agricultural Market Value Cred 23,383 25,591 0 26,507 007 258 Other State Credits and Exempt 221,397 274,883 0 361,000 007 317 Long Term Facilities Maint Aid 681,882 578,224 672,183 672,183 642,33807 623 Sale of Real Property 0 6,381 0 0 007 631 Sale of Bonds 2,477,981 0 0 0 0 ________________ ________________ ________________ ________________ ________________07 --- Revenue 24,340,609 25,642,010 27,522,824 27,863,824 25,662,911E Expense07 710 Principal on Bonds 13,220,000 15,935,000 17,130,000 17,130,000 18,195,00007 720 Interest on Bonds 9,140,281 10,075,492 10,039,285 10,039,285 9,368,17807 790 Other Debt Service Expenditure 18,075 19,900 20,000 20,000 20,000 ________________ ________________ ________________ ________________ ________________07 --- Expense 22,378,356 26,030,392 27,189,285 27,189,285 27,583,178 ________________ ________________ ________________ ________________ ________________07 --- Debt Service Fund 1,962,253 -388,382 333,539 674,539 -1,920,267 ================ ================ ================ ================ ================91

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1105.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget08 FSA Plan & HRA Trust FundR Revenue08 092 Interest Earnings 67,311 115,316 155,000 155,000 215,00008 099 Miscellaneous Revenue from Loc 4,035,423 3,813,800 3,561,000 2,886,000 3,670,000 ________________ ________________ ________________ ________________ ________________08 --- Revenue 4,102,734 3,929,116 3,716,000 3,041,000 3,885,000E Expense08 302 Claim Payments 3,484,478 3,291,969 3,150,000 3,150,000 3,375,00008 305 Contracted Services 63,052 57,018 65,000 80,194 67,000 ________________ ________________ ________________ ________________ ________________08 --- Expense 3,547,530 3,348,987 3,215,000 3,230,194 3,442,000 ________________ ________________ ________________ ________________ ________________08 --- FSA Plan & HRA Trust Fund 555,204 580,129 501,000 -189,194 443,000 ================ ================ ================ ================ ================92

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1205.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget10 Non-Allocated FundR Revenue10 050 Fees from Patrons 94,788 99,816 0 56,757 010 060 Admissions and Student Activit 248 13,102 0 3,539 010 096 Gifts and Bequests 318,549 384,495 0 418,700 010 098 Advertising Fees 43,749 44,760 0 31,251 010 099 Miscellaneous Revenue from Loc 553,243 585,246 0 590,935 010 370 Other MDE Revenue 5,000 2,000 0 2,000 0 ________________ ________________ ________________ ________________ ________________10 --- Revenue 1,015,577 1,129,419 0 1,103,182 0E Expense10 145 Substitute Teacher Salaries 2,000 1,700 0 1,900 010 185 Other Salary Payments (License 17,048 10,615 0 3,705 010 186 Other Salary Payments (Non-Lic 11,420 25,817 0 9,827 010 210 FICA and Medicare 1,881 2,887 0 1,167 010 212 Medicare 442 0 0 0 010 214 PERA 346 1,246 0 91 010 218 TRA 1,276 971 0 490 010 270 Workers Compensation 230 286 0 117 010 303 Contracts less than/equal $25K 0 0 0 2,000 010 305 Contracted Services 120,910 126,932 0 70,249 010 312 Credit Card Processing Fees 1,613 979 0 1,190 010 315 Repairs for Computers & Tech 0 947 0 0 010 329 Postage and Parcel Services 63 498 0 143 010 335 Short-Term Lease or Rental 11,069 35,797 0 16,797 010 351 Vehicle Repairs 133 1,391 0 1,857 010 360 Transportation Contracts 56,061 73,234 0 91,207 010 366 Travel and Conferences 12,548 17,914 0 34,411 010 369 Entry Fees/Student Travel Allo 124,364 132,737 0 172,776 010 379 Printing-External 0 26 0 26 010 388 Athletic Officials 14,152 14,483 0 16,464 010 401 Supplies & Materials-Non Instr 322,211 432,367 0 1,534,647 010 403 Printing-Paper Tiger 229 517 0 1,051 010 405 NonInst Software License 48,409 1,384 0 3,205 010 406 Instructional Software License 9,601 10,113 0 8,301 010 409 Printing-Site Copiers 0 26 0 0 010 413 Uniforms 50,190 42,905 0 58,561 010 430 Supplies & Materials-Instruct 12,258 15,453 0 10,441 010 433 Supplies & Materials-Individua 3,510 0 0 0 010 442 Gas/Oil 444 1,219 0 302 010 455 NonInst Tech Supplies 359 653 0 1,556 010 456 Instructional Tech Supplies 3,501 1,554 0 110 010 461 Standardized Tests 6,646 5,626 0 4,830 010 465 NonInst Tech Devices 5,513 1,135 0 10,844 010 466 Instructional Tech Devices 1,197 12,544 0 2,420 010 470 Media Resources 0 1,536 0 1,047 010 490 Food 39,615 32,232 0 39,060 010 511 Land Improvements 0 122,778 0 3,000 010 520 Building Construction 12,980 0 0 0 010 530 Equipment Purchased 7,840 13,573 0 7,310 010 562 Principal on LT SBITA 0 39,548 0 36,654 010 563 Interest on LT SBITA 0 953 0 3,846 010 820 Dues, Membership, Licenses, 4,880 4,495 0 7,103 093

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1405.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget18 Custodial FundR Revenue18 096 Gifts and Bequests 0 1,000 0 0 018 099 Miscellaneous Revenue from Loc 159,373 138,738 0 129,458 0 ________________ ________________ ________________ ________________ ________________18 --- Revenue 159,373 139,738 0 129,458 0E Expense18 898 Scholarships 0 0 0 1,000 018 899 Miscellaneous Expenditures 143,373 138,238 0 145,458 0 ________________ ________________ ________________ ________________ ________________18 --- Expense 143,373 138,238 0 146,458 0 ________________ ________________ ________________ ________________ ________________18 --- Custodial Fund 16,000 1,500 0 -17,000 0 ================ ================ ================ ================ ================95

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1505.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget20 Workers Compensation FundR Revenue20 091 Unrealized Gains and Losses -47,094 -12,959 0 0 020 092 Interest Earnings 11,457 15,912 23,000 23,000 27,00020 099 Miscellaneous Revenue from Loc 1,780,445 1,230,726 1,189,000 1,189,000 1,268,000 ________________ ________________ ________________ ________________ ________________20 --- Revenue 1,744,808 1,233,679 1,212,000 1,212,000 1,295,000E Expense20 114 Ops Supervisor - Non-Licensed 10,897 11,837 9,479 0 020 170 Ops Support - Non-Instruction 1,450 2,789 2,746 0 020 171 Clerical 54,373 61,288 59,925 0 020 210 FICA and Medicare 3,785 4,739 5,534 0 020 212 Medicare 885 0 0 0 020 214 PERA 5,046 5,368 5,411 0 020 220 Health Insurance 16,246 17,370 17,455 0 020 230 Life Insurance 91 98 102 0 020 235 Dental Insurance 1,459 1,587 1,587 0 020 240 Long-Term Disability Insurance 88 95 99 0 020 250 Active Employee 403B match 24 76 75 0 020 251 Active Employee HRA or HSA 1,761 2,200 2,200 0 020 254 Post Employment HRA or HCSP 0 25 25 0 020 270 Workers Compensation 514 537 701,228 701,228 700,68720 302 Claim Payments 616,535 719,578 0 0 020 305 Contracted Services 172,076 183,915 195,277 189,036 189,11120 319 Contracted Technology Services 0 0 0 1,500 1,50020 366 Travel and Conferences 0 0 320 320 32020 379 Printing-External 0 0 0 136 13620 401 Supplies & Materials-Non Instr 69 0 500 289 36420 403 Printing-Paper Tiger 0 0 0 150 020 405 NonInst Software License 0 0 0 4,666 4,66620 409 Printing-Site Copiers 350 302 500 500 50020 465 NonInst Tech Devices 493 136 150 150 15020 820 Dues, Membership, Licenses, 0 0 300 300 30020 910 Permanent Transfer 0 1,439,527 0 0 0 ________________ ________________ ________________ ________________ ________________20 --- Expense 886,142 2,451,467 1,002,913 898,275 897,734 ________________ ________________ ________________ ________________ ________________20 --- Workers Compensation Fund 858,666 -1,217,788 209,087 313,725 397,266 ================ ================ ================ ================ ================96

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1605.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget25 Dental Trust FundR Revenue25 092 Interest Earnings 196 10,253 13,000 40,000 44,00025 099 Miscellaneous Revenue from Loc 2,631,856 2,632,143 2,672,000 2,672,000 2,592,00025 500 Federal Aid Received Directly 700 0 0 0 0 ________________ ________________ ________________ ________________ ________________25 --- Revenue 2,632,752 2,642,396 2,685,000 2,712,000 2,636,000E Expense25 114 Ops Supervisor - Non-Licensed 10,897 11,838 9,479 0 025 170 Ops Support - Non-Instruction 1,179 2,947 2,746 0 025 171 Clerical 57,318 81,179 71,479 0 025 210 FICA and Medicare 4,231 6,746 6,431 0 025 212 Medicare 990 0 0 0 025 214 PERA 5,194 6,818 6,279 0 025 220 Health Insurance 12,432 14,687 13,423 0 025 230 Life Insurance 70 89 82 0 025 235 Dental Insurance 921 1,158 2,587,152 2,557,152 2,633,00025 240 Long-Term Disability Insurance 92 117 112 0 025 250 Active Employee 403B match 606 498 576 0 025 251 Active Employee HRA or HSA 1,136 2,075 1,825 0 025 254 Post Employment HRA or HCSP 0 477 525 0 025 270 Workers Compensation 529 681 627 0 025 302 Claim Payments 2,319,300 2,500,032 0 0 025 305 Contracted Services 104,867 103,450 126,700 156,700 116,00025 315 Repairs for Computers & Tech 0 0 500 500 50025 401 Supplies & Materials-Non Instr 986 0 1,700 1,700 1,70025 403 Printing-Paper Tiger 0 0 100 100 10025 405 NonInst Software License 0 100 200 200 20025 409 Printing-Site Copiers 177 856 1,000 1,000 1,00025 465 NonInst Tech Devices 493 136 0 0 0 ________________ ________________ ________________ ________________ ________________25 --- Expense 2,521,418 2,733,884 2,830,936 2,717,352 2,752,500 ________________ ________________ ________________ ________________ ________________25 --- Dental Trust Fund 111,334 -91,488 -145,936 -5,352 -116,500 ================ ================ ================ ================ ================97

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1705.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget29 Health Trust FundR Revenue29 091 Unrealized Gains and Losses -312,358 -17,249 0 0 029 092 Interest Earnings 68,741 76,218 78,000 78,000 37,00029 099 Miscellaneous Revenue from Loc 30,895,079 31,180,045 32,018,000 32,469,000 34,397,00029 500 Federal Aid Received Directly 11,525 0 0 0 0 ________________ ________________ ________________ ________________ ________________29 --- Revenue 30,662,987 31,239,014 32,096,000 32,547,000 34,434,000E Expense29 114 Ops Supervisor - Non-Licensed 76,705 54,862 37,916 0 029 170 Ops Support - Non-Instruction 14,710 33,980 36,024 0 029 171 Clerical 80,520 106,955 145,746 0 029 210 FICA and Medicare 10,955 12,674 16,899 0 029 212 Medicare 2,562 0 0 0 029 214 PERA 13,257 13,038 16,477 0 029 220 Health Insurance 34,749 29,598 31,545,370 31,545,370 31,952,00029 230 Life Insurance 326 283 335 0 029 235 Dental Insurance 3,039 2,803 3,534 0 029 240 Long-Term Disability Insurance 315 275 342 0 029 250 Active Employee 403B match 1,282 920 1,282 0 029 251 Active Employee HRA or HSA 2,234 4,275 4,275 0 029 254 Post Employment HRA or HCSP 0 927 1,200 0 029 270 Workers Compensation 1,395 1,304 1,647 0 029 302 Claim Payments 34,965,169 31,865,919 0 0 029 305 Contracted Services 1,242,015 1,216,401 1,411,542 1,408,234 791,00029 315 Repairs for Computers & Tech 0 600 500 500 50029 329 Postage and Parcel Services 6,672 4,134 8,000 8,000 8,00029 366 Travel and Conferences 0 279 675 675 67529 379 Printing-External 0 4,234 700 4,008 4,00829 401 Supplies & Materials-Non Instr 1,226 510 2,400 2,400 2,40029 403 Printing-Paper Tiger 133 144 700 700 70029 405 NonInst Software License 785 622 12,000 12,000 12,00029 409 Printing-Site Copiers 514 10 1,200 1,200 1,20029 465 NonInst Tech Devices 2,889 543 975 975 97529 490 Food 0 105 200 200 20029 820 Dues, Membership, Licenses, 435 0 625 625 62529 896 Taxes 0 13,145 0 12,500 12,500 ________________ ________________ ________________ ________________ ________________29 --- Expense 36,461,887 33,368,540 33,250,564 32,997,387 32,786,783 ________________ ________________ ________________ ________________ ________________29 --- Health Trust Fund -5,798,900 -2,129,526 -1,154,564 -450,387 1,647,217 ================ ================ ================ ================ ================98

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1805.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget30 Printing Services FundR Revenue30 092 Interest Earnings 22 697 1,000 0 1,50030 099 Miscellaneous Revenue from Loc 606,718 652,133 635,000 0 773,000 ________________ ________________ ________________ ________________ ________________30 --- Revenue 606,740 652,830 636,000 0 774,500E Expense30 171 Clerical 106,988 151,152 138,590 0 139,06930 210 FICA and Medicare 6,312 10,786 10,664 0 10,69330 212 Medicare 1,476 0 0 0 030 214 PERA 7,950 10,996 10,395 0 10,43130 220 Health Insurance 16,632 23,256 28,080 0 42,37930 230 Life Insurance 118 139 147 0 34830 235 Dental Insurance 1,810 2,430 2,580 0 3,46230 240 Long-Term Disability Insurance 46 80 90 0 45630 250 Active Employee 403B match 1,709 756 764 0 26430 251 Active Employee HRA or HSA 750 2,000 2,000 0 4,00030 254 Post Employment HRA or HCSP 0 965 1,000 0 50430 270 Workers Compensation 795 1,102 1,039 0 1,04330 305 Contracted Services 1,128 2,120 2,000 0 9,50030 312 Credit Card Processing Fees 247 164 300 0 30030 315 Repairs for Computers & Tech 176,898 191,050 178,500 0 190,00030 366 Travel and Conferences 0 327 0 0 030 401 Supplies & Materials-Non Instr 108,610 134,880 105,000 0 120,00030 403 Printing-Paper Tiger 1,497 4,095 4,200 0 4,20030 405 NonInst Software License 13,410 0 13,500 0 030 409 Printing-Site Copiers 0 0 0 0 030 465 NonInst Tech Devices 0 719 0 0 030 531 Depreciation Expense 134,105 156,230 147,515 0 156,23030 561 Interest on Technology Lease 2,196 1,859 1,355 0 81830 563 Interest on LT SBITA 0 112 0 0 4930 899 Miscellaneous Expenditures 0 1,690 0 0 0 ________________ ________________ ________________ ________________ ________________30 --- Expense 582,677 696,908 647,719 0 693,746 ________________ ________________ ________________ ________________ ________________30 --- Printing Services Fund 24,063 -44,078 -11,719 0 80,754 ================ ================ ================ ================ ================99

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:1905.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget45 Postemployment Benefits TrustR Revenue45 091 Unrealized Gains and Losses -3,825,188 1,176,107 0 0 045 092 Interest Earnings 1,136,925 69,590 382,000 382,000 477,00045 614 Contributions to Postemploymen 2,027,889 969,429 1,500,127 1,500,127 1,217,93045 616 Retiree Contributions to Poste 522,352 571,776 550,000 550,000 547,000 ________________ ________________ ________________ ________________ ________________45 --- Revenue -138,022 2,786,902 2,432,127 2,432,127 2,241,930E Expense45 220 Health Insurance 1,686,226 1,541,205 1,756,981 1,756,981 1,764,63045 305 Contracted Services 6,432 5,932 6,500 6,500 6,500 ________________ ________________ ________________ ________________ ________________45 --- Expense 1,692,658 1,547,137 1,763,481 1,763,481 1,771,130 ________________ ________________ ________________ ________________ ________________45 --- Postemployment Benefits Trust -1,830,680 1,239,765 668,646 668,646 470,800 ================ ================ ================ ================ ================100

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3frbud12.p 76-4 Rochester ISD 535 07/07/24 Page:2005.24.06.00.00 ADOPTED - FY 2024-2025 Budget Summary by Source & Object (Date: 6/2024) 4:59 PM2021-22 2022-23 2023-24 2023-24 2024-25FD SRC/OBJ Source / Object Actual Activity Actual Activity Original Budget Revised Budget ADOPTED Budget50 Student Activities FundR Revenue50 050 Fees from Patrons 30,727 60,663 0 95,290 050 096 Gifts and Bequests 30,262 34,161 0 37,509 050 099 Miscellaneous Revenue from Loc 308,128 477,114 0 307,294 0 ________________ ________________ ________________ ________________ ________________50 --- Revenue 369,117 571,938 0 440,093 0E Expense50 305 Contracted Services 23,467 41,461 0 54,025 050 335 Short-Term Lease or Rental 15,248 10,393 0 20,497 050 360 Transportation Contracts 3,802 85,386 0 28,543 050 366 Travel and Conferences 244 3,600 0 600 050 369 Entry Fees/Student Travel Allo 8,267 398,900 0 54,240 050 401 Supplies & Materials-Non Instr 98,788 116,516 0 466,086 050 403 Printing-Paper Tiger 9 10 0 172 050 405 NonInst Software License 214 70 0 60 050 413 Uniforms 4,778 0 0 0 050 455 NonInst Tech Supplies 0 132 0 93 050 490 Food 43,858 60,348 0 65,244 050 530 Equipment Purchased 0 1,303 0 1 050 820 Dues, Membership, Licenses, 1,757 1,918 0 2,358 050 899 Miscellaneous Expenditures 0 729 0 1,018 0 ________________ ________________ ________________ ________________ ________________50 --- Expense 200,432 720,766 0 692,937 0 ________________ ________________ ________________ ________________ ________________50 --- Student Activities Fund 168,685 -148,828 0 -252,844 0 ================ ================ ================ ================ ================101

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Frequently Asked QuestionsQ: Can I swap a teacher for an ESP or vice versa?A: Yes, you can swap allocated teacher FTE for additional ESP FTE or you canswap allocated ESP FTE for additional teacher FTE. The budgeted annual cost(salary + benefits) of a 1.0 FTE teacher in 2024-2025 will be $107,866 ($77.48/hr)and the budgeted annual annual cost of 1.0 FTE ESP in 2024-2025 will be $50,078$42.80/hour). Therefore, 1.0 FTE of teacher time can be traded for approximately1.8 FTE of ESP time. Alternatively, 1.0 FTE of ESP time can be traded forapproximately 0.45 FTE of teacher time.Q: Can I swap an unfilled portion of FTE for an additional supply budget?A: We will consider changing your School Board-approved budget for staffing intoextra supply budgets up until the start of the school year.Q: If a position title is not listed under the staffing page for my school, am I allowedto have that position?A: Yes, you may have other positions not listed on the standardized allocation (ormore of the positions listed on the standardized listing) of positions if you haveCompensatory, Title, or additional funding that can support the costs. The positionsmust be in alignment with District or site goals. Additionally, if the position is a newtitle, it must be submitted to Human Resources with a proposed job description.Q: Can I move ESPs from General to Specialized?A: Yes, if compensatory aid exists to pay for the increased cost. For example, 1.0FTE (8 hours) General ESP will buy 0.84375 FTE (6.75 hours) of SpecializedSecurity. Trading Specialized Security ESP for General ESP is permitted at a 1:1ratio.Q: How are the standardized staffing formulas created?A: The standardized formulas equalize staffing at the sites based on numbers ofstudents. Compensatory and Title funding is allocated so that principals can usethose extra dollars to address additional needs at their sites. The Cabinet may, incertain situations, make an extra allocation from the General Fund to address asituation that is inequitable.105

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Q: How does the District allocate Compensatory aid?A: In 2023 the MN Legislature revised the Basic Skills revenue statute to nowrequire that no less than 80% of Compensatory Aid must be allocated to the schoolgenerating the aid. The site allocation is shown on each site’s staffing spreadsheet.Q: What if my enrollment changes in the summer?A: Cabinet reviews enrollment every other week in the summer and into thebeginning of the school year. When student enrollment increases and warrantsadditional allocation per the standardized formulas, the allocation is made as soonas possible. Allocations may be increased or decreased based on actualenrollments.Q: Who do I contact with a question about my allocation?A: Please contact Karl Bakken in Human Resources or Andy Krogstad in Finance..Q: Are my staffing decisions final after my staffing meeting?A: Generally, yes due to the number of support departments that need to beinvolved in switching budget codes, displacement letters, internal and externalpostings, etc. If something needs to change, please contact Karl Bakken about theproposed change.Q: Will ESP costs continue to be calculated by hour?A: No. All ESP budgeted time will be based on FTE. For example, a 1.0 FTE ESPequates to 8 hours of service time per day. See below for a FTE breakdown.106

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Site Supply BudgetsSupply budgets for general education, art, and physical education will be combined intoa single account. Allocations to internal departments will be at the discretion of eachprincipal.The per student funding amounts are unchanged from 2023-2024.● Elementary School○ $86.60 per student● K-8 School○ $86.60 per K-5 student +○ $113.70 per 6-8 student +○ Music rental fees collected in 2023-2024 - April 1, 2024 deadline● Middle School○ $122.70 per student +○ $6.65 per student allocation for textbook replacements +○ Music rental fees collected in 2023-2024 - April 1, 2024 deadline● High School○ $111.85 per student +○ $9.70 per student for textbook replacements +○ Music rental fees collected in 2023-2024 - April 1, 2024 deadlineStaff Budget Costs (annual salary & benefits)● Clerical $78,965● MPHP $83,521● Operations $107,558● ESP $50,078 (average $42,80/hr)● Teacher $107,866108

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The following chart outlines some commonexpense items and from which budget it is paidSite BudgetDistrict BudgetBroken/lost/stolen technology devicesAuditorium repairs/upgrades – budgeted in Officeof AdministrationFurnitureGraduation – budgeted in Office of SchoolSupportPainting outside of normal Long Term FacilitiesMaintenance scheduleLarge curricular items like kilns, sanders, andhoists – budgeted in Office of AcademicsPostageMaterials for a new elementary section –budgeted in Office of AcademicsReplacing technology purchased withdonations/grants/site fundsRaptor Visitor Management licenses – budgetedin Office of School SupportShredding servicesTextbook replacements/additional copies(secondary only)Technology devices for new staff, includingsupport services like Special Education,Counselors, and Social WorkersWiring for new data linesGraduation ProgramsRaptor Volunteer Management licenses109

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Model 1 Elementary SchoolElton Hills, Folwell, Gage, Longfellow, Pinewood, and WashingtonThis is the minimum staffing allocated for this type of school. Positions may be staffedbeyond the minimum from other funding sources like Compensatory or Title I.PrincipalsElementary Principal1.0 FTEClericalOffice Manager for Elementary School1.0 FTE (210 days)Mental & Physical Health ProfessionalsHealth Office NurseBased on size of building, acuity of care and, averagenumber of health office visitsEducation Support ProfessionalsGeneral - Library0.6875 FTEGeneral - Elementary1.0 FTE = student count times 0.0047TeachersKindergarten1.0 FTE per 21 with a max of 22Grade 11.0 FTE per 25 with a max of 26Grade 21.0 FTE per 30 with a max of 31Grade 31.0 FTE per 30 with a max of 31Grade 41.0 FTE per 32 with a max of 33Grade 51.0 FTE per 32 with a max of 33ArtFTE = # of K-5 sections times 0.028Multilingual Learner1.0 FTE per 50Advanced LearningTwice per cycle for identified studentsInstructional Coach0.5 FTELibrary Media SpecialistFTE = # of K-5 sections times 0.0185MusicFTE = # of K-5 sections times 0.0185 times 2Physical EducationFTE = # of K-5 sections times 0.0185 times 2Reading Elementary0.5 FTESchool Counselor Elementary0.5 FTESocial Worker0.5 FTE plus an amount based on the SPED child count ofthe building, and another amount based on any specializedSPED programming located in the building110

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Model 2 Elementary SchoolBamber Valley, Bishop, Churchill+Hoover, Franklin+Montessori atFranklin, Gibbs, Jefferson, Overland, Riverside+Spanish Immersion atRiverside, and Sunset TerraceChurchill and Hoover are considered one school for most positions.Exceptions: 2 Office Manager, 2 Health Office Nurse, and 2 Elem ESP Library MediaThis is the minimum staffing allocated for this type of school. Positions may be staffedbeyond the minimum from other funding sources like Compensatory or Title I.PrincipalsElementary Principal1.0 FTEElementary Assistant Principal1.0 FTEClericalOffice Manager for Elementary School1.0 FTE (210 days)Receptionist/Secretary1.0 FTE (196 days)Mental & Physical Health ProfessionalsHealth Office NurseBased on size of building, acuity of care and, averagenumber of health office visitsEducation Support ProfessionalsGeneral - Library0.6875 FTEGeneral - Elementary1.0 FTE = student count times 0.0047TeachersKindergarten1.0 FTE per 21 with a max of 22Grade 11.0 FTE per 25 with a max of 26Grade 21.0 FTE per 30 with a max of 31Grade 31.0 FTE per 30 with a max of 31Grade 41.0 FTE per 32 with a max of 33Grade 51.0 FTE per 32 with a max of 33ArtFTE = # of K-5 sections times 0.028Multilingual Learner1.0 FTE per 50Advanced LearningTwice per cycle for identified studentsInstructional Coach0.5 FTE (0.25 FTE for each Churchill and Hoover)Spanish Immersion Coach0.5 FTE (Gage)Library Media SpecialistFTE = # of K-5 sections times 0.0185MusicFTE = # of K-5 sections times 0.0185 times 2Physical EducationFTE = # of K-5 sections times 0.0185 times 2Reading Elementary1.0 FTESchool Counselor Elementary1.0 FTESocial Worker1.0 FTE plus an amount based on the SPED child countof the building, and another amount based on anyspecialized SPED programming located in the building111

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K-8 SchoolLincoln K-8This is the minimum staffing allocated for this type of school. Positions may be staffedbeyond the minimum from other funding sources like Compensatory or Title I.PrincipalsElementary Principal1.0 FTEClericalOffice Manager for Elementary School1.0 FTE(210 days)Receptionist/Secretary1.0 FTE (196 days)Mental & Physical Health ProfessionalsHealth Office NurseBased on size of building, acuity of care and, averagenumber of health office visitsEducation Support ProfessionalsGeneral - Library0.6875 FTEGeneral - Elementary1.0 FTE = student count times 0.0047Elementary TeachersKindergarten1.0 FTE per 21 with a max of 22Grade 11.0 FTE per 25 with a max of 26Grade 21.0 FTE per 30 with a max of 31Grade 31.0 FTE per 30 with a max of 31Grade 41.0 FTE per 32 with a max of 33Grade 51.0 FTE per 32 with a max of 33ArtFTE = # of K-5 sections times 0.028Advanced LearningTwice per cycle for identified studentsLibrary Media SpecialistFTE = # of K-5 sections times 0.0185MusicFTE = # of K-5 sections times 0.0185 times 2Physical EducationFTE = # of K-5 sections times 0.0185 times 2Reading Elementary1.0 FTESection Teachers (Secondary)Grades 6-81. Determine the number of students for each buildingbased on the number of registered students confirmed byRegistration & Records2. Divide the total number of students for the building by24.75.The formula includes the grand total of all FTE to staff Art, Business Education, Communication Arts,English, Grade 6, Health, Math, Music, Physical Education, Project Lead the Way, Science, SocialStudies, and Spanish. Principal determines the split of staffing into each position title.Support TeachersMultilingual Learner1.0 FTE per 50Advanced Learning0.1 FTEInstructional Coach0.5 FTELibrary Media Specialist0.2 FTESchool Counselor Elementary1.0 FTESocial Worker1.0 FTE, inclusive of SPED112

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Middle SchoolDakota, John Adams, Kellogg, and Willow CreekThis is the minimum staffing allocated for this type of school. Positions may be staffedbeyond the minimum from other funding sources like Compensatory.PrincipalsMiddle School Principal1.0 FTEMiddle School Assistant Principal2.0 FTEClericalOffice Manager for Secondary School1.0 FTE (260 days)Assistant Principal’s Secretary1.0 FTE (260 days)Mental & Physical Health ProfessionalsHealth Office NurseBased on size of building, acuity of care and, averagenumber of health office visitsEducation Support ProfessionalsGeneral - Library0.6875 FTEGeneral - Secondary (includes 0.75 FTEfor office/clerical support)2.25 FTESpecialized - Security1.0 FTESection TeachersGrades 6-81. Determine the number of students for each buildingbased on the number of registered students confirmedby Registration & Records2. Divide the total number of students for the buildingby 24.75.The formula includes the grand total of all FTE to staff Art, Business Education, English, Grade 6,Health, Math, Music, Physical Education, Project Lead the Way, Science, Social Studies, andSpanish.Principal determines the split of staffing into each position title.Support TeachersMultilingual Learner1.0 FTE per 50Advanced Learning0.25 FTEInstructional Coach0.6 FTELibrary Media Specialist0.25 FTESchool Counselor Secondary3.0 FTESocial Worker1.0 FTE plus an amount based on the SPED child countof the building, and another amount based on anyspecialized SPED programming located in the building113

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High SchoolCentury, John Marshall, and MayoThis is the minimum staffing allocated for this type of school. Positions may be staffedbeyond the minimum from other funding sources like Compensatory.PrincipalsHigh School Principal1.0 FTEHigh School Assistant Principal3.0 FTEClericalOffice Manager for Secondary School1.0 FTE (260 days)Office Manager for Activities/Athletics1.0 FTE (218 days)Assistant Principal’s Secretary1.0 FTE (260 days)Attendance Secretary1.0 FTE (184 days)Budget Secretary0.9375 FTE (218 days)Counseling Office Secretary1.0 FTE (240 days)Mental & Physical Health ProfessionalsHealth Office NurseBased on size of building, acuity of care and, averagenumber of health office visitsEducation Support ProfessionalsGeneral - Library0.9375 FTEGeneral - Secondary3.50 FTESpecialized - Multilingual Learner0.75 FTESpecialized - Security3.0 FTEOperations Professional EmployeesActivities Director1.0 FTEStudent Resiliency Specialist0.90625 FTE (190 days)Section TeachersGrades 9-121. Determine the number of students for each buildingbased on the number of registered students confirmedby Registration & Records2. Divide the total number of students for the buildingby 28.8.The formula includes the grand total of all FTE to staff Agriculture Education, Art, BusinessEducation, English, Family and Consumer Science, French, German, Health, Industrial Technology,Information Technology, Latin, Math, Music, Physical Education, Science, Social Studies, Spanish,Trade & Industrial Education, and TV Production. Principal determines the split of staffing into eachposition title.Support TeachersMultilingual Learner1.0 FTE per 50Advanced Learning0.25 FTEInstructional Coach0.6 FTELibrary Media Specialist0.25 FTESchool Counselor Secondary4.0 FTESocial Worker1.0 FTE plus an amount based on the SPED child countof the building, and another amount based on anyspecialized SPED programming located in the buildingWECEP0.5 FTE114

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To: The Rochester School Board From: Kent Pekel, Ed.D. Subject: 2024-2025 Budget Parameters Date: January 11, 2024 This memo is intended to support the School Board’s review and approval of a set of parameters for development of the 2024-2025 Rochester Public Schools (RPS) budget. The objective is to sustain the implementation of the multi-year budget stabilization plan, which gained approval from the School Board in 2022. That plan provides the roadmap to maintaining RPS’s financial health into the future while supporting the implementation of the RPS Strategic Plan. Context for Development of the 2024-2025 Budget There are many factors influencing next year’s RPS budget, most notably they include: 1. The failure of the capital projects referendum requires continued use of state general aid money to fund much of the District’s technology systems and staff. If the technology referendum had passed, these funds would otherwise be available to directly support students in the classroom. 2. The first version of the Attendance Options Redesign, if implemented in its entirety, would have reduced expenses by approximately $3 million. The second version now being discussed will produce much more limited financial savings. 3. The School Board has approved an increase in the school district’s contract for pupil transportation services of $3 million, which will make possible increases in driver salary and hours that are expected to improve driver recruitment and retention. 4. An estimated increase of $7 million in contributions to employee health insurance premiums will enable RPS to shift the burden of premium increases from employees to the school district. 5. The end of federal COVID relief funding poses a significant challenge for Rochester Public Schools and all school districts in Minnesota and across the nation. RPS utilized $10.8 million in federal COVID relief to sustain critical programs and balance the budget for the 2023-2024 school year. Numerous programs currently sustained by these grants are intricately linked to the district’s strategic plan, making their ongoing financial support crucial to our overall success. 6. Gradually declining enrollment will continue to offset increases in state funding sources, reducing the positive impact of the increases in funding from the State of Minnesota that were approved during the 2023 legislative session. For example, while general education aid funding from the State has modestly but meaningfully increased over the past year, the total amount that RPS receives will likely remain flat due to limited but continuing declines in enrollment. 7. An estimated increase of $1 million for English Learners services will reduce the 116

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district’s general fund subsidy for that program from $3 million to approximately $2 million. 8. An extraordinary $10 million gift from Mayo Clinic will support the continued implementation of the strategic plan initiatives and lessen the necessary reductions to balance the budget. Proposed Parameters for the 2024-2025 Budget The 5-year forecast estimates a general fund deficit of $9.3 million will remain after including all factors included above. For that reason, I recommend that the RPS School Board adopt the following parameters for development of the 2024-2025 budget: 1. Constrain new hires and large purchases to avoid further increasing the imbalance between expenditures and revenues. 2. When making reductions or allocating new revenues, prioritize the objectives and initiatives of the RPS Strategic Plan. 3. Use the $10 million gift from Mayo Clinic to avoid increasing class sizes or closing schools during the 2024-2025 school year. 4. Settle current and future labor agreements within parameters approved by the RPS School Board. 5. Use $7 million in budget reserves to fund the district's assumption of much of the employee health care premium costs during the 2024-2025 school year and take steps to contain premium increases without reducing benefits. 6. Recommend reductions of $2.5 million to reduce the district's remaining deficit for 2024-2025. 7. Design and launch a multi-year effort to increase enrollment in RPS. Conclusion Beyond the June approval of the 2024-2025 budget, it’s important to keep in mind our district's commitment to innovate and enhance the funding and staffing methods for our schools as outlined in the RPS strategic plan. Throughout the upcoming 2024-2025 school year, we are committed to crafting innovative funding and staffing systems, with the intention of initiating their implementation in the subsequent 2025-2026 school year. My hope is that these fresh approaches will empower site-level leadership teams with increased flexibility, authority, and capacity to efficiently allocate human and financial resources at the school level. I look forward to joining Chief Administrative Officer John Carlson and Director of Finance Andy Krogstad in discussing this proposal with you at the study session next week. 117