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2020 2021 ADOPTED BUDGET as of 06 10 20 Finance Department 507 328 4210 www rochesterschools org 1

2020 2021 BUDGET HIGHLIGHTS General Fund Budget Class Sizes Spending increasing 3 8 overall Sections are staffed at or below Structurally balanced target size A deficit shows due to fully budgeting 10 contingency teachers budgeted to to spend the Long Term Facilities be hired if needed Maintenance fund balance 2 General Education State Aid Enhancements increase P TECH Pathways in Technology Ending unassigned fund balance will Early College High School grant of exceed School Board policy 500 000 New investment in equity work of COVID 19 Uncertainty 196 312 Impacts related to COVID 19 are not Sixth SRO School Resource fully known Officer State projections indicate there is a Off Schedule compensation potential for no State Aid increases adjustments to market rates for 2021 2022 and 2022 2023 school Voter approved Referendum building years construction and debt payments Federal CARES Act ESSER revenue not assumed yet

SCHOOL BOARD MEMBERS CATHY NATHAN Clerk Term Expires Dec 2022 MARK SCHLEUSNER Treasurer Term Expires Dec 2020 JEAN MARVIN Vice Chair Term Expires Dec 2022 DON BARLOW Director Term Expires Dec 2020 DEBORAH SEELINGER Chair Term Expires Dec 2020 JULIE WORKMAN Director Term Expires Dec 2022 MELISSA AMUNDSEN Director Term Expires Dec 2022 SUPERINTENDENT AND CABINET KARL BAKKEN Executive Director of Human Resources KARLA BOLLESEN Executive Director of Student Services JOHN CARLSON Executive Director of Finance AMY EICH Executive Director of Community Education MICHAEL MU OZ Superintendent BRENDA WICHMANN HEATHER NESSLER JACQUE PETERSON SCOTT SHERDEN Executive Director Executive Executive Director Executive Director of Curriculum and Director of of Elementary of Operations Instruction Communications and Secondary Marketing and Education Technology

TABLE OF CONTENTS Letter from the Superintendent 6 Letter from the Finance Director 7 Budget Timeline 10 11 District Demographics 12 13 Property Taxes 14 2020 2021 Expenditure Budgets 15 16 2020 2021 General Fund Budget 17 20 Frequently Asked Questions 21 30 Appendices 31 117

LETTER FROM THE SUPERINTENDENT May 20 2020 Dear Community Members At Rochester Public Schools our commitment is to provide an environment of academic excellence that inspires challenges and empowers all students with the knowledge and skills required to reach their full potential to contribute to future generations and to become involved members of a global community The 2020 2021 budget is our collective opportunity to advance this mission in the coming year Our budget challenges are similar to districts across the state and region Inflationary costs for employee salaries and school bus services often increase faster than the inflationary funding increases provided by the State of Minnesota Unfunded and under funded mandates also place additional financial pressures on the district The 2020 2021 budget requires some strategic reallocation of funds to generate the annual budget that best meets the needs of all students within the level of available financial resources The purpose of the 2020 2021 budget is to inspire challenge and empower all students to reach their full potential and to support the maintenance of District facilities On behalf of the students and staff of Rochester Public Schools I thank you for your continued support of our goal to provide the best education for all students to ensure their success in a global economy Sincerely Michael Mu oz Superintendent 6

LETTER FROM THE FINANCE DIRECTOR May 20 2020 Dear Community Members The budget information included in this document is the result of countless hours of year round work by the School Board administration and staff of Rochester Public Schools It represents the community s investment in public education and allocates resources in support of the District s mission This document summarizes the programs that the School District is able to provide within the sources of funds available For the past 20 years the District has maintained an unassigned General Fund reserve in an amount greater than 6 of expenditures This means should there be a crisis like a national pandemic the District has at least three weeks worth of expenses in the bank The current unassigned reserve is projected to be about 8 of expenditures which means there is approximately one month of expenditures available in the rare event that zero revenue is received The District currently has an AA bond rating from Standard Poor s S P This rating is given based on a detailed review of district finances and financial practices Having a high rating like this was particularly helpful when the District issued voter approved general obligation building bonds in January 2020 The District was able to issue a 20 year bond with a true interest rate of 2 23 Proceeds will be used to build three new elementary schools one new middle school secure entrances high school auditorium upgrades and a pool at Century High School The primary source of general funding for the District is the State of Minnesota The biennium budget for the State was approved by Legislators and the Governor in May 2019 In May 2021 the District will learn how much funding will be available for the school years 2021 2022 and 2022 2023 Because of the devastating effects of COVID 19 on the State s revenue budget District administration is preparing for the worst case scenario which is a 0 increase in State Aid Positions and other expenditures will need to be cut for the 2021 2022 school year Questions about the budget can be directed to the Business Services office at 507 328 4210 It is our hope that the information in this document is helpful in providing insight into the investment this community is making in its public schools Respectfully John Carlson Executive Director of Finance 7

STRATEGIC PLAN OUR MISSION Our mission is to inspire challenge and empower all students with the knowledge and skills required to reach their full potential to contribute to future generations and to become involved members of a global community VISION OF STUDENT SUCCESS All students who attend Rochester Public Schools will discover their individual passions along with a strong sense of self and purpose Students graduate equipped with the skills and qualities outlined in the Graduate Profile UNIVERSAL GOALS Access and Equity Student Achievement Accountability Make educational equity a reality by ensuring every student experience high quality teaching and learning in a culturally responsive environment Provide teaching and learning environments that engage and empower students to be critical thinkers ethical contributors skilled communicators effective collaborators resilient learners and success ready individuals Fulfill our commitment to students and families by meeting the expectations of the Graduate Profile and enlist the community to share in this responsibility CORE BELIEFS Quality schools offer engaging and challenging programs caring and committed staff collaborative and visible leaders and instruction that considers the passion interest and needs of each student It is possible to increase academic achievement for each and every student Family and community engagement and effective partnerships are essential to achieving our vision for student success Students play a critical role in their learning It is critical to identify and understand the academic cultural developmental emotional and social needs of the student Equity is a lens through which all decisions should be made Education equity is the condition of justice fairness and inclusion in our systems of education so that all students have access to the opportunity to learn and develop to their fullest potential 8

GRADUATE PROFILE OUR MISSION Our mission is to inspire challenge and empower all students with the knowledge and skills required to reach their full potential to contribute to future generations and to become involved members of a global community ETHICAL CONTRIBUTOR Influences positive change in service to community Understands one s self and others and demonstrates strong character and accountability CRITICAL THINKER Applies information creative thinking and problem solving skills to address evolving real world issues Seeks diverse viewpoints to identify and evaluate possible solutions Uses data and logic to make informed and productive decisions SKILLED COMMUNICATOR Exhibits strong reading writing speaking and listening skills Shows adaptability based on complexity audience and purpose EFFECTIVE COLLABORATOR Respects divergent thinking to engage others in thoughtful discussion Demonstrates flexibility empathy compassion and cross cultural skills when working with others toward a common purpose RESILIENT LEARNER Works hard and persists to achieve academic and career goals Engages in reflection and accepts feedback for individual improvement and self advocacy Views setbacks as opportunities for growth and learning SUCCESS READY INDIVIDUAL Proficient in core academics and life skills Develops an action plan for career and life goals in order to positively contribute to society 9

BUDGET TIMELINE The School District budget cycle is a continuous process that is mandated by certain State laws Many steps outlined below require School Board approval and are open for public inspection and comment Since the process spans multiple school and calendar years the District is working on two or three budget years at any given time The budget process for the 2020 2021 school year began July 22 2019 and will end December 31 2021 Summarized below are key steps in the budget cycle process t 10

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RPS HISTORY Public school education began in Rochester Minnesota in 1856 when the first school was created to provide twelve weeks of education Also in the same year the first school tax was levied by the county commissioners at a rate of 2 5 mills generating a sum of 2 169 98 which was to meet all costs In 1858 the Rochester City Council became responsible for public education in the community The council soon found that the school was badly in debt and many of the taxpayers were delinquent in their payment Steps were taken to improve these conditions In 1868 the school rooms were described as poorly ventilated badly seated and overcrowded In addition to Rochester Public School there were over forty private schools in operation within the city These conditions were not acceptable to city leaders such as J B Clark C H Chadbourn William W Mayo and Horace Cook who were instrumental in raising about 75 000 for the construction of a school with fourteen rooms in a community of less than five thousand people This school Central School was composed of three different educational departments each with four grades primary grammar and high school 12 The value of the new school was illustrated in the comment from a local newspaper of the time It is second to no school in the state for which a generous and appreciative community will feel grateful The first graduating class from Rochester Public School in 1871 had six graduates In 2019 there were 1 161 graduates Fast forward over 160 years and Independent School District 535 Rochester Public Schools now has a general fund budget of over 241 million The District will start the year with 20 0 million in the unassigned general fund balance reserve District policy states that the unassigned general fund balance must be at least 6 of budgeted expenditures which is approximately 14 5 million With this level of reserve the District can handle some financial uncertainty during the pandemic Rochester Public Schools received an unqualified opinion in the audit of its financial records which was performed by CliftonLarsonAllen Standard Poor s has assigned an AA bond rating These reviews and ratings confirm management s systems of financial accountability

RPS BY THE NUMBERS 13

PROPERTY TAXES School district property tax levies are limited by State law Minnesota Department of Education computes the levy limitation for each school district based on current legislation and formulas The school district then certifies the levy to the county auditor The county sends out tax statements to individual property owners collects the taxes and makes payments to the school district Property taxes are determined by the taxable market value of the property determined by the county assessor class rate percentages set in law for each category of property such as residential homestead residential non homestead apartments etc and state paid property tax aids and credits These state paid property tax aids and credits reduce the actual amount of tax paid by property owners The two types of property tax levies are Voter approved levies these include building bond and operating levy referendum votes Non voter approved levies these levy limitations are calculated by Minnesota Department of Education based on current legislation and formulas The School Board can approve levy amounts up to but not exceeding the limits established by the state Examples include the safe schools levy long term facilities maintenance levy lease purchase levy and community education levy For 2020 2021 the voter approved levies total 27 1 million The non voter approved levies total 38 8 million for a total levy of 66 million Compared to 2019 2020 this is an increase of 9 9 million of revenue for the District The increase is due to the voter approved referendum held on November 3 2019 that authorized the District to borrow 180 9 million to build three new elementary schools and one new middle school as well as many other projects The chart below shows school taxes payable for the District on an average home valued at 200 000 from calendar year 2011 to calendar year 2020 14

2020 21 EXPENDITURE BUDGET The original budget adopted by the School Board each spring is the official authorization for expenditures for the upcoming school year which begins on July 1st each year The budget is initially put together by the Superintendent and the administration A study session is conducted with the School Board to understand the budget line items and staffing in detail The School Board is required by MN State Statute to adopt a budget by July 1st each year 15

2020 2021 EXPENDITURES General Fund 2020 2021 budgeted amount 241 398 258 59 8 The general fund is the main operating fund of the District This area pays for the instructional programs daily operations of schools and general functions of the District In addition building construction projects under 2 million per project are recorded in this fund The General Fund also includes two sub components the Non Allocated Site Funds and the Student Activities Fund Food Service Fund 2020 2021 budgeted amount 9 821 848 2 4 This fund is used to record financial activities of the District s food service program Student nutrition services include activities for the purpose of preparation and service of milk meals and snacks in connection with school and community service activities Community Service Fund 2020 2021 budgeted amount 13 461 452 3 3 This fund is comprised of five components each with its own fund balance The five components are community service community education early childhood family education school readiness and adult basic education Building Construction Fund 2020 2021 budgeted amount 74 207 843 18 4 The building construction fund tracks bonds or certificates of participation proceeds for major construction projects as well as long term facilities maintenance projects over 2 million per project Debt Service Fund 2020 2021 budgeted amount 20 668 837 5 1 When the District sells bonds to finance voterapproved construction of new facilities or major renovation of existing facilities the District also receives authority to levy a direct general tax upon the property of the District for the repayment of principal and interest of the bonds as due Internal Service Funds 2020 2021 budgeted amount 38 757 003 9 6 Internal service funds are used to account for the financing of goods or services provided by one department to another within the school district The District maintains four internal service funds to report activities related to self insured workers compensation self insured dental plan self insured health plan and in house printing services HRA Trust Fund 2020 2021 budgeted amount 3 690 000 0 9 The District became the trustee of this Section 115 trust account on January 1 2019 The Trust holds employee health reimbursement account HRA money until employees request it from Optum a third party administrator The District then reimburses Optum on a weekly basis Custodial Fund 2020 2021 budgeted amount 0 0 0 The Custodial Fund represents a flow through mechanism in which the District receives funds and distributes these funds to an organization with no financial benefit to the District OPEB Trust Fund 2020 2021 budgeted amount 1 567 979 0 4 This irrevocable trust fund is being funded to cover future retiree Other Post Employment Benefits namely health insurance benefits for retirees 16

2020 2021 GENERAL FUND The District receives revenue on a per pupil basis from state aids and credits property taxes federal aids and other sources State aids and property taxes make up 95 of total district revenues while federal aids and other sources account for 5 of revenues as shown in the graph below 2020 2021 General Fund Revenue by Source State Aids and Credits 185 922 891 77 6 These include per pupil basic general education aid special education regular and excess cost aid Basic Skills aid including compensatory education aid English Learners aid and Literacy Incentive aid operating capital state aid for equipment and facilities maintenance and aid for gifted and talented education The Minnesota Legislature determines the level of funding provided by the state Federal Aids 6 594 416 2 8 These include federal grants for Title programs such as Title I which focuses on improving the achievement of economically disadvantaged students and aids to support special education services for students with special needs Property Taxes 42 572 801 17 8 These are local taxes the District collects from property owners The Minnesota Legislature determines the maximum amount the District can levy each year The District also has authority to seek additional property taxes up to a maximum amount per pupil established by the Legislature to support special programs or basic operations through a voter approved levy referendum Local Revenues 4 378 952 1 8 These revenues include miscellaneous School Board approved fees for co curricular activities and admission to athletic and fine arts performances It also includes interest income from the District s investments gifts to the District and permanent transfers from other funds 17

2020 2021 GENERAL FUND The graph below shows historically that over 80 of the District s general fund resources are used for student instruction and instructional and pupil support services 5 Year Overview Student Instruction Instructional Pupil Support Administration 2016 17 140 137 788 37 091 130 8 213 411 2017 18 141 481 522 37 652 228 8 194 753 2018 19 149 642 271 35 757 167 8 518 997 2019 20 152 112 772 40 465 805 8 650 541 2020 21 156 481 120 43 135 686 8 541 476 Fiscal Year 18

2020 2021 GENERAL FUND Student Instruction 156 481 120 64 8 2018 2019 Original 2019 2020 Original 2020 2021 Original Special Education 49 409 390 51 566 406 53 529 721 Middle and High School Instruction 43 786 465 45 242 106 45 632 362 Elementary Instruction 40 573 371 39 403 277 40 990 078 English Learners 4 657 860 4 632 851 4 678 098 Co curricular and Extra Curricular Activities 3 577 021 3 690 093 3 759 845 Federal Title Programs 3 474 332 3 425 431 3 470 697 Career and Technical Programs 2 947 166 2 909 351 3 184 701 Gifted and Talented Programs 1 216 666 1 243 257 1 235 618 Student Transportation 12 845 049 15 726 803 16 375 135 4 552 399 4 475 055 5 230 848 3 192 767 3 510 634 4 207 848 3 571 648 4 099 997 3 776 004 Guidance and Counseling Services 2 766 081 3 298 001 3 762 481 Instructional Technology 2 319 336 2 311 584 2 365 142 Media Services 2 212 302 1 909 870 2 045 367 Health Services 1 891 022 2 034 581 1 966 094 Social Work Services 1 262 781 1 906 415 2 272 396 Curriculum Development 1 143 782 1 192 865 1 134 371 Operations and Maintenance 10 417 650 10 709 320 10 773 624 Long Term Facilities Maintenance 4 999 880 5 046 790 6 559 322 Utilities 4 298 112 4 764 928 4 960 674 Capital Facilities 382 965 455 326 513 572 Equipment Repair 364 194 350 864 359 276 Business Services Elections 3 075 683 2 328 241 2 541 407 Technology Support 1 412 279 1 673 760 1 687 373 1 053 285 1 041 779 1 071 863 506 985 399 696 424 664 323 802 333 772 342 858 320 789 320 720 305 044 75 580 123 548 145 559 7 033 852 7 180 560 7 203 348 787 971 780 443 635 062 Office of Superintendent 515 112 516 057 529 585 School Board 182 062 173 481 173 481 3 199 538 3 203 826 3 002 221 423 708 461 708 552 519 Instructional Pupil Support Instructional Admin Assistant Principals 43 135 686 Other Student Support 17 9 Staff Development Sites Buildings 23 166 468 9 6 Human Resources District Support Services Communication Marketing Registration Records 6 518 768 2 7 Research Assessments Mental Health Collaborative Site Principals Office of Elementary Secondary Administration 8 541 476 3 5 Insurance Debt 3 554 740 1 5 General Fund Debt Property Other Insurance Total General Fund Budget 224 772 885 232 443 396 241 398 258 19

2020 2021 GENERAL FUND The categories of General Fund expenditure are salaries benefits purchased services supplies and materials capital and other expenditures As shown in the graph below more than 80 of the general fund budget pays for people salaries and benefits and the majority of those people are teachers and instructional staff who work with students in the classroom Salaries Supplies and Materials 141 288 825 58 5 Includes salaries for District administrators principals teachers clerical employees paraprofessionals building chiefs custodians transportation and other staff 7 642 937 3 2 Includes general supplies such as copier paper instructional supplies for classrooms textbooks and workbooks standardized tests and media resources Benefits Capital Expenditures 55 145 218 22 8 Includes the District s contribution for employee retirement FICA Medicare TRA and PERA health dental and life insurance premiums and tax shelter annuities for eligible employees 3 620 303 1 5 Includes major building repairs and site improvements technology equipment such as computers for classrooms printers copiers and other classroom equipment Purchased Services Other 30 084 588 12 5 Includes utilities legal services contracted work and other services that must be purchased from outside sources Of the 30 1 million over half is spent between school bus services 13 6 million and utilities 4 1 million 3 616 387 1 5 Includes miscellaneous expenditures that are not categorized elsewhere such as membership dues for professional organizations taxes special assessments permanent transfer to other funds and bond refunding payments 2020 2021 General Fund Expenditures by Object 20

FREQUENTLY ASKED QUESTIONS What is the District s average spending per student for instruction and how is it calculated While there is no universally agreed upon definition of what should be included in instructional spending a reasonable approach is to divide the total general fund operating budget by enrollment in the District 241 398 258 2020 2021 general fund budget 18 446 Divided by 2019 2020 projected enrollment 13 087 Equals average spending per student How does this spending per student compare to the previous year s budget The overall general fund budget increases spending from 232 million to 241 million 3 8 Spending is projected to increase from 12 705 per student to 13 087 per student an increase of 3 0 on a per student basis which is greater than the expected amount of State Aid increase for 2020 2021 The other portion of the increase 0 8 is because there is an anticipated increase in the number of students by 0 8 from the previous year 232 443 396 2019 2020 general fund budget 18 296 Divided by 2018 2019 actual enrollment 12 705 Equals average spending per student What are your elementary class size staffing ratios Staffing at the elementary school level is driven by class size targets approved by the School Board The School Board Target is not a maximum cap per classroom teacher but rather a guideline District Administration has placed a priority in the 2020 2021 budget to keep class sizes at or below the target Some school building principals have also chosen to use Compensatory or Title I funding to reduce class sizes further There are five elementary teaching positions included in the budget to be allocated at school buildings once enrollment significantly exceeds the target On average most class sections are enrolled 13 below target as of May 14 2020 Note that MDE considers 6th grade as elementary even though the District places most 6th grade class sections at secondary buildings Grade School Board Class Size Target Students Enrolled as of 5 14 20 Teachers Budgeted as of 5 14 20 Average Class Size Kindergarten 20 1 127 68 17 1st 24 1 364 70 21 2nd 29 1 297 52 25 3rd 29 1 333 53 25 4th 31 1 334 49 27 5th 31 1 304 50 26 6th 32 1 329 43 2 31 21

FREQUENTLY ASKED QUESTIONS How many staff do you have The District budgets on full time equivalent FTE basis because there are many situations where a full time person is not required Depending upon the classification of employee FTEs are calculated differently usually by group For example a 1 0 FTE Teacher is considered full time when contracted for 192 days per year at 7 hours 15 minutes per day A 1 0 FTE Custodian is considered full time when contracted for 260 days per year at 8 hours per day Within any given month including regular contracted staff in the chart below plus timesheet hourly staff substitute teachers and seasonal coaches the District pays over 3 200 unique people In the detailed fund and department budget information that follows this page the District lists the number of full time equivalents paid within each major Fund and program Sometimes positions are split between multiple programs so portions of one position can be found spread across multiple sheets The chart below sums up all these various FTE tables by major contract group Group 2018 2019 Original 2019 2020 Original 2020 2021 Original School Board 7 00 7 00 7 00 Superintendent 1 00 1 00 1 00 Cabinet 8 00 8 00 8 00 Principals 62 00 61 00 63 00 Administrators 5 50 9 00 10 00 Teachers 1 426 72 1 467 13 1 459 44 Paraprofessionals 550 53 561 13 549 72 Community Education 12 84 13 18 13 18 Student Nutrition Services 77 81 79 59 82 91 Non Schedule 57 86 57 46 59 93 Off Schedule 130 36 136 64 143 78 Clerical 106 88 107 16 103 69 Maintenance 126 00 126 00 126 00 2 572 50 2 634 28 2 627 64 Total FTE s Additional data on FTEs by job title is included as an appendix to this document 22

FREQUENTLY ASKED QUESTIONS How is funding keeping up with inflation The General Education Aid formula has not been keeping up with inflation since the 2001 Legislature decided to take over the majority of funding for Minnesota s public schools in calendar year 2002 effective for the 2002 2003 school year The General Education Aid formula as shown below is about 639 below what it would be if it had been adjusted to match inflation each school year For Rochester Public Schools that means General Education Aid is about 12 6 million less than what it would be if had it been adjusted for inflation each year This gap has caused many budget cuts over the years To keep spending in line with the money available the School Board and Superintendent work together to enact budget adjustments which may result in either enhancements or reductions from the prior year 23

FREQUENTLY ASKED QUESTIONS How much does the District spend on athletics Line Item Spending Comparison Note Operating Expense is from funds 01 02 and 04 The District is almost the lowest in spending per pupil on activities and athletics when compared to its Per Student Counts use ADM peer group Source UFARS Tape Reports as Submitted to MDE District Display By District Mounds View Public School District Year 2019 Elk River School District 2019 Minnetonka Public School District 2019 Lakeville Public School District 2019 Bloomington Public School District 2019 200 ELEMENTARY AND SE 415 362 323 322 306 North St Paul Maplewood Oakdale Public 2019 262 Wayzata Public School District 259 2019 St Cloud Public School District 2019 South Washington County School Dist 2019 Robbinsdale Public School District 2019 Rochester Public School District 2019 Osseo Public School District 2019 248 245 220 202 193 0 50 100 150 280 200 250 Actual per Student 300 350 400 District Line Item Spending Comparison Note Operating Expense is from funds 01 02 and 04 Per Student Counts use ADM When compared to other local public school districts Rochester spends the least per student Source UFARS Tape Reports as Submitted to MDE Display By District Dover Eyota Public School District Year 2019 Pine Island Public School Dist 2019 Byron Public School District 2019 Stewartville Public School District 2019 Rochester Public School District 2019 200 ELEMENTARY AND SECONDARY REGULAR 445 411 400 369 202 0 50 100 150 365 200 250 Actual per Student 300 350 400 450 How much does the District spend on administration The District spends slightly below average for administration compared to its peers The average District Line Item Spending Comparison for its peer group is 3 38 of the operating budget compared to 3 34 that the District spends on Note Operating Expense is from funds 01 02 and 04 administration Per Student Counts use ADM Source UFARS Tape Reports as Submitted to MDE Display B District Lakeville Public School District Year 2019 Mounds View Public School District 2019 000 O 4 90 3 98 North St Paul Maplewood Oakdale Public 2019 Osseo Public School District 2019 Robbinsdale Public School District 2019 South Washington County School Dist 2019 Rochester Public School District 2019 Bloomington Public School District 2019 Elk River School District 2019 Minnetonka Public School District 2019 Wayzata Public School District 2019 St Cloud Public School District 2019 3 72 3 52 3 48 3 41 3 34 3 22 3 12 2 88 2 71 2 25 0 00 0 50 Graphs from Forecast 5 24 1 00 1 50 2 00 2 50 3 00 Percent of Operating Expense 3 38 3 50 4 00 4 50 5 00 0

FREQUENTLY ASKED QUESTIONS How does your teacher staffing ratios Both compare to other Districts Position Control Analysis Compared to our peers Rochester has the fourth best staffing ratio at 1 teacher per 14 0 students In District s Bloomington Public School District Elk River School District Lakeville Public School District and 9 this visual it is better to be at the bottom of the morelist The five districts at the top of the list have more Position s All students per teacher than average and the seven districts at the bottom of the list have less students School Level All Schools per teacher than average Source Licensed Staff Files from MDE School or District Level Lakeville Public School District Year 2019 Elk River School District 2019 District Bloomington Public Sc Elk River School Distri Lakeville Public Schoo North St Paul Maplewood Oakdal 2019 Minnetonka Public Sch Mounds View Public School District 2019 Mounds View Public S South Washington County School 2019 Osseo Public School District 2019 Wayzata Public School District 2019 Robbinsdale Public School District 2019 Rochester Public School District 2019 Minnetonka Public School District 2019 St Cloud Public School District 2019 Bloomington Public School District 2019 North St Paul Maplew Osseo Public School D Robbinsdale Public Sc Rochester Public Scho South Washington Cou St Cloud Public Schoo Wayzata Public Schoo Average is 14 7 0 0 2 0 4 0 6 0 8 0 10 0 12 0 14 0 Students Per FTE Level Specific 16 0 18 0 0 Why don t you have more school counselors and social workers Both The 2019 2020 budget prioritized adding school counselors and social workers The priority continues Position Control Analysis District s Bloomington Public School District Elk River School District Lakeville Public School District and 9 in the 2020 2021 budget Rochester has the highest number of FTE compared to all of its peers but not the best ratio The chart below showsmore that Rochester is a leader being near the bottom on this list Position s Counselor Guidance Counselor Social Worker is a good thing and will continue School Level All Schools to prioritize this type of staffing Source Licensed Staff Files from MDE School or District Level Lakeville Public School District District Bloomington Public School District Year 2019 Elk River School District Mounds View Public School District 2019 Wayzata Public School District Osseo Public School District Lakeville Public School District 2019 Minnetonka Public School District 2019 Mounds View Public School District North St Paul Maplewood Oakdal 2019 North St Paul Maplewood Oakdale South Washington County School 2019 Minnetonka Public School District Osseo Public School District 2019 Robbinsdale Public School District 2019 Rochester Public School District 2019 Elk River School District 2019 Bloomington Public School District 2019 St Cloud Public School District 2019 Robbinsdale Public School District Rochester Public School District South Washington County School D St Cloud Public School District Wayzata Public School District Average is 369 5 0 0 100 0 200 0 300 0 400 0 500 0 600 0 700 0 Students Per FTE Level Specific 800 0 900 0 0 Graphs from Forecast 5 25

FREQUENTLY ASKED QUESTIONS What are your debts The District uses long term debt in certain situations primarily for construction or major renovations of facilities The District s credit rating is very high AA rating from Standard Poor s because the District has strategically managed its finances on an annual basis The chart below lists out the total debts by issuance In the 2020 2021 school year major renovations to Hawthorne Education Center and Mayo High School twenty years ago will also be paid in full Debt Issue Description of Debt Project Completed with Debt Original Principal Balance Principal Balance as of 6 30 20 Final Payment Year 2016D Refunding of 2007A Refunding Bonds Hawthorne and Mayo Renovations 6 950 000 1 875 000 2020 2021 2018B Certificates of Participation Student Use Instructional Technology Purchases 4 455 000 3 045 000 2021 2022 2013A General Obligation Alternative Folwell Gage Jefferson and Kellogg Facilities Bonds Renovations 14 870 000 14 170 000 2027 2028 2015B Refunding of 2008A Building Bonds Gibbs Construction 9 755 000 8 150 000 2027 2028 2012A Refunding of 2004 Bonds Kellogg and John Marshall Renovations 15 340 000 10 335 000 2028 2029 2012B Certificates of Participation John Marshall John Adams and Century Renovations Alternative Learning Center Purchase and Renovations 16 455 000 9 965 000 2028 2029 2017A Certificates of Participation Hoover Addition 7 945 000 7 165 000 2032 2033 2017B General Obligation Facilities Maintenance Bonds Hoover Renovations 4 110 000 3 775 000 2032 2033 2014A Certificates of Participation Folwell Franklin Gibbs Lincoln Pinewood and Washington Additions Alternative Learning Center Renovations 6 560 000 4 955 000 2033 2034 2018A General Obligation Facilities Maintenance Bonds Long Term Facilities Maintenance Projects at Various Sites 24 130 000 24 130 000 2035 2036 2015A General Obligation Alternative Pinewood Renovations Facilities Bonds 4 180 000 3 460 000 2035 2036 2016A General Obligation Alternative Churchill and Elton Hills Renovations Facilities Bonds 11 295 000 9 900 000 2035 2036 2016C General Obligation Alternative Mighty Oaks Lincoln and Mayo Renovations Facilities Bonds 13 605 000 12 400 000 2036 2037 2020A 170 410 000 170 410 000 2039 2040 310 060 000 283 735 000 General Obligation Building Bonds Three Elementary schools and one Middle school TOTAL Principal and interest payments for this debt issuance are paid out of the General Fund Other debt issuance payments are paid from the Debt Service Fund 26

FREQUENTLY ASKED QUESTIONS How much does the debt cost each year The chart below indicates the amount of payments required each year The vast majority of the debt payments are funded by an annual property tax levy School Year General Fund Payments Debt Service Fund Payments Total Annual Payments 2020 2021 4 093 226 19 011 587 23 104 813 2021 2022 4 089 826 19 691 547 23 781 374 2022 2023 2 461 176 20 471 745 22 932 921 2023 2024 2 438 576 21 458 072 23 896 649 2024 2025 2 436 326 21 881 771 24 318 097 2025 2026 2 445 026 19 456 256 21 901 282 2026 2027 2 458 226 19 965 019 22 423 245 2027 2028 2 452 314 20 725 256 23 178 570 2028 2029 1 821 358 16 849 769 18 671 126 2029 2030 1 119 245 15 948 050 17 067 295 2030 2031 1 127 740 16 086 100 17 213 840 2031 2032 1 129 873 16 281 169 17 411 041 2032 2033 1 120 858 16 414 606 17 535 464 2033 2034 456 060 17 164 706 17 620 766 2034 2035 0 16 352 394 16 352 394 2035 2036 0 13 375 869 13 375 869 2036 2037 0 12 321 176 12 321 176 2037 2038 0 11 361 250 11 361 250 2038 2039 0 11 362 500 11 362 500 2039 2040 0 11 362 125 11 362 125 Isn t this a lot of debt The comparison below shows thatLine Item Spending Comparison Rochester s debt payments are well below average compared to Note Operating Expense is from funds 01 02 and 04 Per Student Counts use ADM its peers when measured on a per student basis District Source UFARS Tape Reports as Submitted to MDE Display By District Robbinsdale Public School District Year 2019 900 FISCAL AND OTHER FIX 1 712 Mounds View Public School District 2019 1 633 Elk River School District 2019 1 631 South Washington County School Dist 2019 Lakeville Public School District 2019 1 573 1 553 North St Paul Maplewood Oakdale Public 2019 St Cloud Public School District 1 288 2019 Bloomington Public School District 2019 Wayzata Public School District 2019 Minnetonka Public School District 2019 Osseo Public School District 2019 Rochester Public School District 2019 1 250 1 123 994 923 899 728 0 Graph from Forecast 5 200 400 600 800 1 000 Actual per Student 1 276 1 200 1 400 1 600 1 800 27

FREQUENTLY ASKED QUESTIONS How does the District compare to other districts for amounts of money raised locally through property taxes The District administration is thankful for the voters approving a local operating referendum on November 3 2015 to provide more local funding for the District As of the latest data available for the 2019 2020 school year Rochester lags behind its peers in local operating revenue on a per student basis 1 485 versus an average of 1 942 In absence of sufficient State Aid increases the District could seek more from local property taxpayers to become funded more average in this area of revenue 28

FREQUENTLY ASKED QUESTIONS What is your open enrollment picture In the 2018 2019 school year there were 2 034 resident students of the District who chose to transfer out to another public school district or charter school In the same school year 416 students decided to leave their home district and open enroll into Rochester Public Schools The net loss of students for 2018 2019 was 1 618 students In the 2017 2018 school year the net loss of students was 1 534 29

FREQUENTLY ASKED QUESTIONS What do you spend on equity One of our core beliefs is that equity is a lens through which all decisions should be made The District defines equity in our strategic plan as follows education equity is the condition of justice fairness and inclusion in our systems of education so that all students have access to the opportunity to learn and develop to their fullest potential The list below identifies significant expenditures involved in providing an equitable education at Rochester Public Schools Special education program 53 529 721 English learner program 4 678 098 Adult basic education 2 120 524 School readiness program 1 201 199 Reading support in elementary schools 1 137 479 Spanish immersion program 857 306 In transition transportation 789 900 School readiness plus program 649 914 Bilingual paraprofessionals 623 338 Middle school right fit program 491 276 Community schools site facilitators 408 431 School resource officers 394 069 Staff development 331 771 504 coordinators 304 492 Equity specialists 276 166 New investment in equity work 196 312 Elementary school right fit program 163 849 Chemical health specialists 147 336 Student resiliency specialists 129 598 Launching emerging adults program 112 784 Coordinator of family engagement partnerships 111 254 Coordinator of transitions fostering connections 97 160 Coordinator of equity 80 700 American Indian liaison 58 324 Alternative learning center health clinic coordinator 58 302 Coordinator of truancy family support 54 579 Minority liaison 45 735 Travel and supplies 13 233 Employee ADA accommodations 11 600 Additional clerical support 7 260 69 081 710 In addition these additional expenditures are part of providing an equitable education 30 ADA accessible web site Scholarships for activities Federal Title aid 3 470 697 some uses already reflected above State Compensatory aid 9 119 317 some uses already reflected above

APPENDICES The following additional information has been included as appendices 1 Full Time Equivalent Reconciliations by Employee Contract Group a School Board Superintendent Cabinet Principals and Administrators b Teachers c Paraprofessionals d Clerical Community Education Maintenance Non Schedule Off Schedule and Student Nutrition Services 2 Full Time Equivalents by Building by Employee Contract Group 3 Budget Summary by Fund By Major Revenue Source and Major Expenditure Object 4 Budget Summary by Major Program Area 5 Budget Summary by Revenue Source and Expenditure Object 6 Summary by Fund for 2019 2020 and 2020 2021 7 Five Year General Fund Financial Forecast 31

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APPENDIX 1 The purpose of Appendix 1 is to show the number of full time equivalent positions included in the budget 2020 2021 compared to the previous budget 2019 2020 Like positions have been grouped together in the following sections based on employment contract School Board Superintendent Cabinet Principals and Administrators Teachers Paraprofessionals Clerical Community Education Maintenance Non Schedule Off Schedule and Student Nutrition Services 33

Administrative Leadership Full Time Equivalents School Board Superintendent Cabinet Principals and Administrators Category Job Titles BOARD School Board Member 2019 2020 Original 7 00 2020 2021 Original Change 7 00 0 00 SUPER Superintendent 1 00 1 00 1 00 0 00 CAB CAB CAB CAB CAB CAB CAB CAB CAB Executive Director of Community Education Executive Director of Curriculum Instruction Executive Director of Elementary Secondary Education Executive Director of Finance Executive Director of Human Resources Executive Director of Marketing Commmunications Technology Executive Director of Operations Executive Director of Student Services 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 8 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 8 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 8 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 PRINC PRINC PRINC PRINC PRINC PRINC PRINC PRINC PRINC PRINC PRINC Elementary Assistant Principal Elementary Associate Principal Elementary Principal Middle School Assistant Principal Middle School Associate Principal Middle School Principal Principal on Special Assignment Senior High Assistant Principal Senior High Associate Principal Senior High Principal 7 00 7 00 15 00 3 00 4 00 4 00 7 00 7 00 3 00 5 00 62 00 7 00 7 00 15 00 4 00 4 00 4 00 5 00 7 00 3 00 5 00 61 00 15 00 0 00 15 00 8 00 0 00 4 00 4 00 12 00 0 00 5 00 63 00 8 00 7 00 0 00 4 00 4 00 0 00 1 00 5 00 3 00 0 00 2 00 ADMIN ADMIN ADMIN ADMIN ADMIN ADMIN ADMIN ADMIN Assistant Director of Special Education Assistant Director of Student Services Coordinator of Early Childhood Special Education Coordinator of Equity Coordinator of Family Engagement Partnerships Director of Elementary Secondary Education Director of Special Education 3 00 0 50 1 00 0 00 0 00 0 00 1 00 5 50 3 00 1 00 1 00 0 00 1 00 2 00 1 00 9 00 3 00 1 00 1 00 1 00 1 00 2 00 1 00 10 00 0 00 0 00 0 00 1 00 0 00 0 00 0 00 1 00 83 50 86 00 89 00 3 00 ALL 34 2018 2019 Original 7 00

Teacher Full Time Equivalents 2018 2019 Original 16 37 2019 2020 Original 16 37 2020 2021 Original Change 12 97 3 40 62 00 2 00 2 00 65 00 2 00 52 00 2 00 1 00 4 00 49 00 2 00 48 00 1 00 1 00 50 00 0 00 2 00 18 15 1 00 1 00 18 60 383 75 64 00 2 00 2 00 67 00 2 00 52 00 2 00 1 00 4 00 52 00 2 00 49 00 1 00 1 00 49 00 1 00 2 00 14 45 1 00 1 00 17 10 386 55 64 00 2 00 2 00 68 00 2 00 50 00 2 00 0 00 4 00 51 00 2 00 48 00 1 00 0 00 49 00 1 00 2 00 10 30 1 00 1 00 15 10 375 40 0 00 0 00 0 00 1 00 0 00 2 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 0 00 0 00 4 15 0 00 0 00 2 00 11 15 Category Adult Job Titles Adult Literacy ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd ElemEd Kindergarten Kindergarten Spanish Immersion Montessori Kindergarten Grade 1 Grade 1 Spanish Immersion Grade 2 Grade 2 Spanish Immersion Grade 2 3 Montessori Level 1 Grade 3 Grade 3 Spanish Immersion Grade 4 Grade 4 Spanish Immersion Grade 4 5 Grade 5 Grade 5 Spanish Immersion Montessori Level 2 Elementary Education Intermediate SIS Primary SIS Reading Elementary PreK ECFE Teacher 30 51 30 51 30 51 0 00 SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd Agriculture Education Alternative to Suspension American Sign Language ASL AVID Teacher Business Education Communication Arts Driver s Education English Family and Consumer Science French German Grade 6 Grade 6 Spanish Immersion Health INCubatoredu Industrial Technology Information Technology Latin Lead Teacher Math Medical Careers Middle School Right Fit Teacher Project Lead the Way 1 40 1 00 1 20 0 80 7 10 5 30 1 00 57 40 6 20 3 40 2 40 45 20 0 00 8 40 0 00 4 00 1 20 3 20 4 00 58 90 3 00 0 00 7 95 1 70 0 00 0 00 1 00 7 30 4 10 1 00 56 80 6 10 3 60 2 60 44 00 0 00 8 20 0 40 3 20 1 20 2 80 4 00 58 40 3 00 2 00 8 05 1 70 0 00 0 00 1 00 7 55 4 05 1 00 58 30 6 40 3 80 2 00 42 60 0 60 8 40 0 30 3 50 1 10 2 60 1 00 57 70 2 90 2 00 7 65 0 00 0 00 0 00 0 00 0 25 0 05 0 00 1 50 0 30 0 20 0 60 1 40 0 60 0 20 0 10 0 30 0 10 0 20 3 00 0 70 0 10 0 00 0 40 35

Teacher Full Time Equivalents 36 2018 2019 Original 2 00 56 40 54 20 14 50 1 10 0 40 3 40 355 05 2019 2020 Original 2 00 56 60 55 90 14 50 1 10 0 20 3 40 353 15 2020 2021 Original Change 2 00 0 00 55 90 0 70 55 80 0 10 14 45 0 05 1 00 0 10 0 00 0 20 3 50 0 10 348 80 4 35 Category SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd Job Titles Recovery School Teacher Science Social Studies Spanish Trade Industrial Education TV Production WECEP Disadvantaged SpecArea SpecArea SpecArea SpecArea SpecArea SpecArea SpecArea Art Gifted and Talented Library Media Specialist Music Physical Education Quarry Hill Teacher 26 50 11 24 13 95 34 70 33 90 1 17 121 46 26 54 11 44 11 39 35 50 34 43 1 17 120 47 27 14 11 53 11 84 35 34 34 12 1 17 121 14 0 60 0 09 0 45 0 16 0 31 0 00 0 67 SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED Adapt Phy Ed ASD Assistive Technology Consultant Audiologist Autism Behavior Instructional Coach BAHM SPED Instructional Coach Behavior Instructional Coach Behavior Specialist DCD MM DCD MM LD DCD SP Deaf Hard of Hearing EBD EBD LD EC SE LD Lead Teacher Occupational Therapist Physical Therapist Physically Impaired School Psychologist Special Ed Academic Coach Special Ed Instructional Coach Speech Language Pathologist Visually Impaired WECEP Handicapped 6 00 14 00 0 50 2 00 5 10 0 00 0 00 2 00 13 50 1 00 25 10 7 30 77 70 8 00 40 40 43 00 1 00 7 30 3 05 0 50 15 90 1 00 16 70 41 80 1 00 7 00 340 85 6 03 16 00 0 50 2 00 6 00 0 00 0 00 2 00 13 50 1 00 30 00 7 30 74 00 7 00 41 40 49 00 1 00 7 30 3 03 0 50 16 50 2 00 18 40 43 70 1 00 7 00 356 15 6 03 18 10 0 50 2 00 7 10 0 70 2 00 0 00 12 80 0 70 30 00 7 30 74 95 8 00 41 40 55 00 0 00 7 30 3 03 0 50 16 70 2 00 19 30 44 70 1 00 7 00 368 10 0 00 2 10 0 00 0 00 1 10 0 70 2 00 2 00 0 70 0 30 0 00 0 00 0 95 1 00 0 00 6 00 1 00 0 00 0 00 0 00 0 20 0 00 0 90 1 00 0 00 0 00 11 95 Support Support Support Support Support 504 Specialist AMERICORP Reading Coach AVID Coordinator Behavior Specialist Community Schools Instructional Coach 1 00 0 00 0 20 2 80 1 00 2 00 0 30 0 20 4 50 1 00 2 00 0 30 0 20 3 50 1 00 0 00 0 00 0 00 1 00 0 00

Teacher Full Time Equivalents Category Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support Support ALL Job Titles Community Schools Site Facilitator Elementary Reading Coach English Learner Instructional Coach Literacy Coach LSN LSN Non Public REA President School Counselor Elementary School Counselor Non Public Schools School Counselor Secondary Science Fair Social Emotional Learning Lead Social Worker Spanish Immersion Coach Success Coach Technology Integrationist T O S A Clinical Coach T O S A Curriculum Instruction T O S A District Math Specialist T O S A Implementation Associate 2018 2019 Original 3 00 0 00 47 30 21 10 1 00 13 10 1 00 1 00 6 00 2 13 23 60 0 20 0 00 33 55 1 00 10 45 1 30 3 00 0 00 1 00 4 00 178 73 2019 2020 Original 3 00 2 00 46 80 23 80 1 00 13 10 1 00 1 00 15 00 2 13 23 00 0 20 0 75 38 55 1 00 11 30 1 30 4 00 1 00 1 00 5 00 203 93 1 426 72 1 467 13 2020 2021 Original Change 3 90 0 90 2 00 0 00 46 05 0 75 23 45 0 35 1 00 0 00 14 60 1 50 0 00 1 00 1 00 0 00 15 00 0 00 2 13 0 00 25 00 2 00 0 00 0 20 0 75 0 00 40 10 1 55 1 00 0 00 10 55 0 75 0 00 1 30 3 00 1 00 1 00 0 00 1 00 0 00 4 00 1 00 202 53 1 40 1 459 44 7 68 5 0 FTE extra Grade 1 built in the budget but not allocated to a building as of 5 4 20 5 0 FTE extra EBD built in the budget but not allocated to a building as of 5 4 20 37

Paraprofessional Full Time Equivalents 38 Category ElemEd ElemEd ElemEd ElemEd ElemEd Job Titles Behavioral Support Para Elem Para Elem Para Spanish Immersion Elem Para Library Media SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd SecEd Alternative to Suspension Middle School Right Fit Para Sec Para Sec Para ALC Sec Para ALC Day Care Sec Para ALC Day Care Year Round Sec Para Computer Lab Sec Para Hall Monitor Sec Para Instruction Sec Para Library Sec Para Parking Lot Monitor Sec Para Quarry Hill Sec Para Security Sec Para Shopper Sec Para Study Sec Para TV Sec Para Vo Tech SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED SPED Support SPED District Bus Driver Paraprofessional SSS Para ASD SSS Para Behavior Aid SSS Para Bilingual Specialist SSS Para Care Treatment SSS Para DCD MM SSS Para DCD SP SSS Para DHH Blind Intervener SSS Para DHH Notetaker SSS Para DHH Support SSS Para Due Process SSS Para EBD SSS Para EBD LD SSS Para EC SE SSS Para EC SE Support SSS Para LD SSS Para Multi Disability SSS Para OHD SSS Para PI SSS Para Support SSS Para TBI 2018 2019 Original 5 06 80 22 0 00 10 78 96 06 2019 20 Original 5 06 74 97 0 00 10 06 90 09 2020 2021 Original Change 4 47 0 59 67 53 7 44 4 06 4 06 10 88 0 82 86 94 3 16 1 00 0 00 18 06 2 50 1 75 1 00 0 94 2 34 0 88 5 75 1 94 0 75 11 69 0 25 1 00 1 00 0 88 51 72 0 00 2 00 16 56 3 25 1 75 1 00 0 94 1 66 0 88 6 50 1 00 0 75 15 06 0 25 0 88 1 00 0 88 54 34 0 00 1 63 15 44 2 50 1 75 1 00 0 94 1 56 0 88 6 38 1 00 0 75 15 31 0 25 0 88 0 00 0 88 51 13 0 00 0 38 1 13 0 75 0 00 0 00 0 00 0 09 0 00 0 13 0 00 0 00 0 25 0 00 0 00 1 00 0 00 3 22 0 88 26 81 3 28 0 75 0 88 44 50 60 03 0 88 9 31 1 56 3 63 110 69 2 41 35 15 1 56 7 38 10 63 3 97 5 69 0 00 0 00 0 88 31 72 4 09 0 75 0 00 43 72 67 31 0 88 9 31 1 56 2 94 109 72 3 22 34 56 1 56 8 16 11 47 3 97 4 97 0 88 0 00 0 88 34 44 3 28 0 75 0 00 39 63 67 44 0 88 8 50 1 56 2 94 102 69 3 22 36 50 1 56 6 06 17 00 3 97 4 97 0 00 0 91 0 00 2 72 0 81 0 00 0 00 4 09 0 13 0 00 0 81 0 00 0 00 7 03 0 00 1 94 0 00 2 09 5 53 0 00 0 00 0 88 0 91

Paraprofessional Full Time Equivalents Category SPED SPED SPED SPED SPED Job Titles SSS Para VIS Transportation Para Transportation Special Ed Office Van Driver Support Support Support Support Support Support Support 504 Para Bilingual Specialist Certified Nursing Assistant English Learner Para Paraprofessional Trainer SNS Paraprofessional ALL 2018 2019 Original 1 59 30 81 1 00 15 06 378 43 2019 20 Original 1 59 30 81 1 00 15 06 390 13 2020 2021 Original Change 1 59 0 00 30 81 0 00 1 00 0 00 15 06 0 00 385 63 4 50 0 00 12 38 0 81 10 13 1 00 0 00 24 31 1 84 13 63 1 72 9 38 0 00 0 00 26 56 1 84 13 44 0 81 9 38 0 00 0 56 26 03 0 00 0 19 0 91 0 00 0 00 0 56 0 53 550 53 561 12 549 72 11 40 39

Other Full Time Equivalents Clerical Community Education Maintenance Non Schedule Off Schedule and Student Nutrition Services Category CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER CLER 40 Job Titles Accounting Technician Accounts Payable Lead Adult Enrichment Secretary American Indian Secretary Assessment Secretary Assistant Principal s Secretary Attendance Secretary Benefit Membership Specialist Budget Secretary Buyer Community Education Receptionist Community Education Secretary Community Programs Secretary Copy Specialist Curriculum Instruction Secretary ECFE Secretary ECFS Secretary Employee Support Specialist Facilities Grounds Secretary Fixed Assets Technician Graduate Induction Program Secretary Graphic Designer Guidance Office Secretary Guidance Registrar Secretary Human Resources Receptionist Secretary Instructional Technology Secretary Insurance Claims Examiner Lead Copy Specialist Library Secretary Media Secretary Montessori Secretary Office Manager for Activities Athletics Office Manager for Elementary School Office Manager for Facilities Services Office Manager for Secondary School Office Manager for SNS Office Manager for Student Services Payroll Lead Payroll Technician Preschool Screening Secretary Receptionist Secretary Registration Records Secretary Secondary Office Secretary SNS Secretary Staff Development Secretary Technology Secretary Title Secretary Total Rewards Specialist Transportation Router 2018 2019 Original 1 00 1 00 1 00 0 00 0 00 9 00 5 00 1 00 2 81 1 00 1 00 5 40 0 00 2 00 1 00 0 75 0 63 1 00 1 00 1 00 0 41 0 69 3 00 0 00 1 00 1 00 4 00 1 00 0 88 1 00 0 00 3 00 16 00 1 00 9 00 1 00 1 00 1 00 2 00 0 60 15 98 2 00 0 94 0 75 0 88 0 69 0 50 1 00 1 00 2019 20 Original 1 00 1 00 1 00 0 25 0 00 8 00 5 00 1 00 2 81 1 00 1 00 5 40 0 00 2 00 1 00 0 75 0 63 1 00 1 00 1 00 0 41 0 69 3 00 0 00 1 00 1 00 3 00 1 00 0 00 1 00 0 00 3 00 16 00 1 00 9 00 1 00 1 00 1 00 2 00 0 60 17 63 2 00 2 19 0 75 0 88 0 69 0 50 1 00 1 00 2020 2021 Original Change 2 00 1 00 1 00 0 00 1 00 0 00 0 00 0 25 1 88 1 88 7 00 1 00 5 00 0 00 1 00 0 00 2 81 0 00 1 00 0 00 1 00 0 00 5 40 0 00 0 75 0 75 2 00 0 00 1 00 0 00 0 75 0 00 0 63 0 00 1 00 0 00 1 00 0 00 1 00 0 00 0 41 0 00 0 00 0 69 2 00 1 00 0 00 0 00 0 00 1 00 1 00 0 00 3 00 0 00 1 00 0 00 0 00 0 00 1 00 0 00 0 00 0 00 3 00 0 00 16 00 0 00 1 00 0 00 9 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 2 00 0 00 0 60 0 00 16 69 0 94 2 00 0 00 1 38 0 81 0 75 0 00 0 88 0 00 0 69 0 00 0 50 0 00 1 00 0 00 0 00 1 00

Other Full Time Equivalents Clerical Community Education Maintenance Non Schedule Off Schedule and Student Nutrition Services Category Job Titles CLER CE ECFE Teaching Assistant MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT MAINT Assistant Custodian Engineer II Carpenter Lead Carpenter Locksmith Custodian Engineer II Custodian Engineer IV Custodian I Custodian II Custodian Lead Grounds Equipment Operator Grounds Equipment Operator Lead Locksmith Carpenter Operating Engineer Truck Driver Truck Driver Lead Utility Support Technician NON NON NON NON NON NON DHH Sign Language Interpreter Health Office Nurse Health Office Nurse Non Public Mental Health Practitioner Minority Liaison OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF Accountant Activities Director Adult Literacy Program Manager of Operations Adult Literacy Intake and Assessment Specialist Adult Literacy Program American Indian Liaison Assistant Coordinator of Construction Services Assistant Coordinator of Maintenance Services Assistant Coordinator of SNS Assistant Director of Technology Assistant Manager of Transportation Assistant to the Superintendent Assistant Transportation Coordinator Budget Monitor Chemical Health Specialist Clinic Coordinator Collaborative Coordinator Communications Specialist Digital Media Communications Specialist Graphic Design Community Education Program Coordinator Community Education Senior Program Specialist 2018 2019 Original 106 88 2019 20 Original 107 16 2020 2021 Original Change 103 69 3 47 12 84 13 18 13 18 0 00 16 00 1 00 1 00 15 00 8 00 39 00 20 00 6 00 6 00 1 00 1 00 6 00 3 00 1 00 2 00 126 00 11 00 1 00 1 00 15 00 8 00 39 00 25 00 6 00 6 00 1 00 0 00 6 00 3 00 1 00 3 00 126 00 7 00 1 00 1 00 15 00 8 00 39 00 30 00 6 00 6 00 1 00 0 00 3 00 3 00 1 00 5 00 126 00 4 00 0 00 0 00 0 00 0 00 0 00 5 00 0 00 0 00 0 00 0 00 3 00 0 00 0 00 2 00 0 00 0 81 24 97 1 61 28 00 2 47 57 86 0 81 25 03 1 61 29 00 1 00 57 46 2 50 24 81 1 61 30 00 1 00 59 93 1 69 0 22 0 00 1 00 0 00 2 47 4 00 3 00 1 00 1 81 2 69 1 00 0 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 2 50 0 00 1 00 1 00 1 00 0 00 0 00 4 00 3 00 1 00 1 81 2 75 1 00 0 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 2 50 1 00 1 00 1 00 0 00 1 00 1 00 4 00 3 00 1 00 1 31 2 44 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 2 50 1 00 1 00 1 00 0 00 1 00 1 00 0 00 0 00 0 00 0 50 0 31 0 00 1 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 41

Other Full Time Equivalents Clerical Community Education Maintenance Non Schedule Off Schedule and Student Nutrition Services Category OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF 42 Job Titles Community Education Data Specialist Community Education Operations Manager Construction Project Assistant Construction Services Project Engineer Coordinator of Adult Enrichment Coordinator of Adults with Disabilities Coordinator of Bilingual Services Coordinator of Construction Services Coordinator of ECFE Coordinator of ECFE Screening Coordinator of Facilities Scheduling Coordinator of Facility Services Coordinator of Family Engagement Community Partnerships Coordinator of Health Safety Coordinator of Human Resources Coordinator of Maintenance Services Coordinator of School Readiness Coordinator of Student Nutrition Service Coordinator of Total Rewards Coordinator of Transition Fostering Connections Coordinator of Truancy Family Support Coordinator of Youth Enrichment Coordinator of Youth Sports Customer Care Specialist Database Software Support Supervisor Dietitian Digital Video Specialist Electronic Repair Technician Equity Specialist Facility Manager High School Facility Manager Middle School Family Community Liaison Health Absence Support Specialist Human Resources Data Specialist Human Resources Staffing Team Leader LEAP Coordinator Manager of Accounting Manager of Budgeting Manager of Early Childhood Family Services Manager of Purchasing Manager of Registration Records Manager of Transportation Manager of Youth Services Marketing Communication Analyst Network Analyst Network Support Services Supervisor Office Manager for Business Services Office Manager for Communications Technology Office Manager for Curriculum Instruction 2018 2019 Original 0 63 1 30 1 00 0 00 0 88 0 75 1 00 1 00 1 00 0 69 1 00 1 00 1 00 1 00 1 00 1 00 0 63 1 00 1 00 1 00 1 00 0 75 1 00 2 00 1 00 1 00 0 00 1 00 3 00 3 00 3 00 0 63 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 0 00 4 00 1 00 1 00 1 00 1 00 2019 20 Original 0 63 1 30 1 00 0 00 0 88 0 75 1 00 1 00 0 00 0 69 1 00 1 00 0 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 0 75 1 00 2 00 1 00 1 00 0 00 1 00 3 00 3 00 3 00 0 50 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 1 00 4 00 1 00 1 00 1 00 1 00 2020 2021 Original Change 0 81 0 19 1 00 0 30 0 00 1 00 1 00 1 00 0 88 0 00 0 75 0 00 1 00 0 00 1 00 0 00 0 00 0 00 0 69 0 00 1 00 0 00 1 00 0 00 0 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 25 0 00 1 00 2 00 0 00 1 00 0 00 1 00 0 00 1 00 1 00 1 00 0 00 4 00 1 00 3 00 0 00 3 00 0 00 0 50 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 5 00 1 00 1 00 0 00 0 00 1 00 1 00 0 00 1 00 0 00

Other Full Time Equivalents Clerical Community Education Maintenance Non Schedule Off Schedule and Student Nutrition Services Category OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF OFF Job Titles Office Manager for Elementary Secondary Office Manager for Human Resources Office Manager for Student Services Outreach and Grant Coordinator Planetarium Director Program Coordinator Preschool Enrichment Programmer Analyst Quarry Hill Executive Director Registration Records Assistant Research Assessment Technician SACC Activities Coordinator SACC Team Leader SACC Team Leader Inclusion Specialist Safe Routes to School Coordinator SNS Elementary Coordinator SNS Executive Chef SNS Extended Meals Coordinator Software Support Specialist Business Software Support Specialist Student Special Education Transportation Routing Staffing Specialist Student Resiliency Specialist Student Services Specialist Student Services Support Specialist Superintendent s Secretary Technical Analyst Technical Analyst Lead Technology Digital Learning Supervisor Technology Repair Supervisor Technology Repair Technician Tier 2 Lead Support Analyst Tier 2 Support Analyst Total Rewards Supervisor Transportation Data Management TV Studio Coordinator Utility Support Lead Youth Housing Specialist SNS SNS SNS SNS SNS SNS SNS SNS Baker Cashier Elementary Lead SNS Assistant Nutrition Manager SNS Associate SNS Middle School Manager SNS Nutrition Manager ALL 2018 2019 Original 1 00 1 00 1 00 0 50 1 00 0 00 1 00 0 63 1 00 1 00 1 00 4 00 4 00 0 00 1 00 1 00 1 00 1 00 2 00 0 00 2 00 0 00 1 00 0 00 1 00 10 00 2 00 1 00 1 00 1 00 1 00 3 00 1 00 1 00 1 00 1 00 0 00 130 36 2019 20 Original 1 00 1 00 1 00 0 50 1 00 0 25 1 00 0 63 1 00 1 00 1 00 6 00 4 00 0 00 1 00 1 00 1 00 1 00 2 00 0 00 2 00 2 72 1 00 0 00 1 00 9 00 3 00 1 00 1 00 1 00 1 00 3 00 1 00 1 00 1 00 1 00 0 00 136 64 2020 2021 Original Change 1 00 0 00 1 00 0 00 1 00 0 00 0 50 0 00 1 00 0 00 0 25 0 00 1 00 0 00 0 63 0 00 1 00 0 00 1 00 0 00 1 00 0 00 6 00 0 00 4 00 0 00 1 00 1 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 2 00 0 00 1 00 1 00 3 00 1 00 4 53 1 81 1 00 0 00 1 00 1 00 1 00 0 00 9 00 0 00 3 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 0 00 1 00 3 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 0 00 1 00 1 00 143 78 7 14 0 94 4 81 13 25 6 75 49 06 0 00 3 00 77 81 0 94 4 81 14 06 7 44 48 34 1 00 3 00 79 59 0 94 4 81 13 53 8 53 51 09 1 00 3 00 82 91 0 00 0 00 0 53 1 09 2 75 0 00 0 00 3 31 511 76 520 03 529 47 9 45 43

44

APPENDIX 2 The purpose of Appendix 2 is to show the number of full time equivalent positions included in the proposed budget 2020 2021 by building location Each line indicates the building location of the position and each column indicates the contract group 45

als 14 20 en 20 inc ip 15 25 0 81 45 75 549 72 90 80 105 85 109 43 31 70 8 60 19 29 11 20 12 97 49 40 0 30 0 75 3 05 17 88 31 51 1 00 3 00 1 00 1 17 1 20 11 75 1 00 3 00 13 59 1 459 44 4 00 4 00 4 00 2 00 1 00 1 00 1 00 3 00 2 44 1 94 0 75 0 81 2 00 59 93 0 44 0 75 1 00 25 00 1 63 13 81 8 81 23 66 19 59 82 91 1 44 1 53 8 84 10 22 10 75 1 50 6 69 6 69 5 63 1 09 2 41 2 13 1 00 2 34 1 47 0 69 1 66 0 97 4 09 4 09 2 19 0 88 1 97 1 34 1 31 It is typical at this time of year to be showing a decrease in students as there are many who still register from May to September 63 00 1 00 1 00 0 38 2 00 2 38 2 88 0 94 4 38 2 00 3 00 2 43 2 94 1 94 2 81 2 56 0 81 0 81 0 81 0 81 2 94 3 94 0 94 2 81 0 81 0 81 0 81 9 56 24 91 28 41 35 00 8 94 22 13 20 25 20 84 27 70 83 85 75 80 78 15 1 00 3 00 3 00 1 00 2 00 3 00 3 00 3 00 15 63 11 44 7 50 9 00 5 34 24 25 26 56 15 72 8 88 23 97 6 91 7 47 0 72 7 38 22 94 24 69 9 88 60 46 37 30 20 61 39 60 22 58 56 88 69 83 58 08 21 72 51 97 32 05 25 27 8 32 24 53 53 71 56 42 25 20 3 00 2 00 1 00 2 00 1 00 3 00 3 00 2 00 1 00 2 00 1 00 1 00 Pr lm Elementary Schools Bamber Valley 813 Bishop 438 Churchill 284 Elton Hills 440 Folwell 316 Franklin 579 Gage 701 Gibbs 805 Hoover 260 Jefferson 608 Lincoln 469 Longfellow 309 Montessori 191 Pinewood 361 Riverside 414 Sunset Terrace 637 Washington 343 Middle Schools Friedell 470 John Adams 1 116 Kellogg 1 151 Willow Creek 1 052 High Schools Century 1 598 John Marshall 1 665 Mayo 1 971 Other Schools ALC 210 C TECH ESC Phoenix Academy 65 ESC RAIL 72 Hawthorne Hoover Early Learning 139 INCubatoredu LEAP 2 Middle School Right Fit 9 Mighty Oaks 54 Northrop P TECH PrairieCare Project Search 0 Quarry Hill Von Wald Group Home Service Support Buildings Edison ESC FSC TSSC District Wide 311 ALL 17 853 ch ers Te a ta so f5 rol En rap Pa ls na sio rof es le ed u ch No n S 13 18 13 18 Stu d en tN utr itio n Se rvi ce s E Com CF E t mun it e a ch y Ed ing uc as atio sis n t a nts on ly ric al 103 69 20 13 1 00 6 75 1 00 9 06 1 00 0 88 4 50 0 88 1 00 6 88 6 88 6 94 1 88 3 00 3 00 3 00 1 00 2 00 2 00 1 00 2 00 1 94 1 00 2 00 1 00 2 00 2 00 2 00 1 00 2 00 2 00 1 00 Cle an c e ten 126 00 2 00 2 00 21 50 0 50 1 50 2 00 2 00 1 38 2 50 9 00 9 00 9 00 2 00 5 00 5 00 5 00 1 75 4 00 4 00 2 00 4 00 2 50 1 63 2 50 2 00 4 00 4 00 4 00 2 00 4 00 2 25 2 00 Ma in le ed u ch 143 78 14 00 34 00 43 00 0 63 23 38 1 00 5 25 2 50 1 00 3 91 4 91 5 72 1 00 1 00 1 00 1 50 Of f S dm ini s A tra tor s 10 00 1 00 6 00 1 00 1 00 1 00 en t en d S 1 00 1 00 up eri nt Ca bin et 8 00 1 00 6 00 1 00 ard Bo 2020 2021 Full Time Equivalents by Building by Contract Group as of 5 14 2020 7 00 7 00 108 13 4 81 48 69 34 50 68 34 2 627 64 54 67 11 48 53 76 31 79 21 22 78 65 0 30 1 75 5 68 35 63 80 87 2 00 5 44 2 94 2 55 2 01 150 33 172 63 183 71 44 95 129 04 116 74 119 62 89 99 57 46 33 23 57 57 33 71 98 66 113 42 84 92 38 28 86 72 46 36 38 86 9 04 39 17 90 99 94 17 42 89 B oo l Sc h To tal uil din g 46

47 l rol Elementary Schools Bamber Valley 857 Bishop 425 Churchill 285 Elton Hills 432 Folwell 317 Franklin 614 Gage 742 Gibbs 822 Hoover 261 Jefferson 624 Lincoln 470 Longfellow 326 Montessori 193 Pinewood 371 Riverside 480 Sunset Terrace 668 Washington 349 Middle Schools Friedell 460 John Adams 1 126 Kellogg 1 171 Willow Creek 1 025 High Schools Century 1 553 John Marshall 1 725 Mayo 1 849 Other Schools ALC 380 C TECH ESC Phoenix Academy 80 72 ESC RAIL Hawthorne Hoover Early Learning 169 INCubatoredu LEAP 8 Middle School Right Fit 19 Mighty Oaks 68 Northrop P TECH PrairieCare Project Search 7 Quarry Hill Von Wald Group Home Service Support Buildings Edison ESC FSC TSSC District Wide 348 ALL 18 296 ch ers als inc ip 89 10 106 55 105 68 31 00 7 60 18 26 11 20 16 37 49 05 0 40 0 50 2 00 15 63 31 51 4 00 4 00 4 00 2 00 1 00 1 00 20 19 61 00 4 00 1 00 1 00 26 19 15 50 1 81 45 75 561 13 14 89 1 467 13 2 44 1 94 0 75 0 81 57 46 2 00 0 81 0 75 6 81 22 81 18 69 2 00 10 69 0 50 2 00 2 00 2 00 1 91 4 50 2 00 3 00 2 43 2 94 1 94 2 81 1 75 0 81 0 81 0 81 0 81 2 94 3 94 0 94 2 81 0 81 0 81 0 81 10 31 26 59 30 03 35 91 8 88 25 38 23 56 21 47 16 38 13 13 6 00 9 84 5 97 25 94 27 56 15 06 7 94 23 22 6 91 8 34 1 38 7 22 22 56 23 13 9 06 10 00 2 73 4 00 3 00 1 00 1 17 2 20 28 80 87 65 75 35 78 65 2 00 3 00 3 00 3 00 1 00 3 00 3 00 1 00 62 22 35 25 20 00 38 60 23 44 62 33 71 62 56 96 19 86 53 27 31 06 25 89 8 32 25 86 55 68 58 46 24 03 Pr 3 00 1 00 1 00 2 00 1 00 3 00 3 00 2 00 1 00 2 00 1 00 1 00 Te a me nt 10 1 En rap Pa ls na sio rof es le ed u ch No n S 79 59 1 44 1 53 8 84 10 22 10 13 1 50 6 44 6 44 5 50 1 00 2 03 2 00 1 00 2 31 1 34 0 69 1 66 0 97 3 72 3 28 2 19 0 88 1 84 1 34 1 31 13 18 13 18 Stu d en tN utr itio n Se rvi ce s E Com CF E t mun it e a ch y Ed ing uc as atio sis n t a nts on ly ric al 107 16 21 38 1 00 6 41 1 00 9 75 4 50 0 75 1 00 0 88 1 00 0 88 6 94 7 88 6 94 1 88 3 00 3 00 3 00 1 00 2 00 2 00 1 00 2 00 2 00 1 00 2 00 1 00 2 00 2 00 2 00 1 00 2 00 2 00 1 00 Cle an c e ten 126 00 2 00 2 00 18 50 0 50 1 50 2 00 2 00 1 38 2 50 9 00 9 00 9 00 2 00 6 00 6 00 6 00 1 63 4 00 4 00 2 00 4 00 2 50 1 63 2 50 2 00 4 00 4 00 4 00 2 00 4 00 2 38 2 00 Ma in le ed u ch 136 64 42 00 1 00 8 00 34 00 0 63 24 24 1 00 6 06 2 50 3 91 3 91 3 91 2 00 1 00 1 00 1 50 Of f S dm ini s A 9 00 1 00 5 00 2 00 1 00 en t en d S 1 00 1 00 up eri nt Ca bin et 8 00 1 00 6 00 1 00 ard Bo 2019 2020 Full Time Equivalents by Building by Contract Group as of 5 13 2019 7 00 7 00 108 88 8 54 40 34 34 50 67 64 2 634 28 54 84 9 35 49 89 30 76 25 43 78 49 0 40 1 50 5 00 31 63 82 42 0 00 5 44 2 94 2 55 3 01 150 38 174 58 177 55 46 96 137 96 120 35 121 62 91 66 56 03 31 13 57 41 35 19 105 42 115 40 83 15 35 49 87 15 45 50 40 36 9 70 40 13 92 21 94 52 40 91 B oo l Sc h To tal uil din g tra tor s

dE ng e en tC ha 1 10 3 80 0 45 0 50 1 70 0 70 3 75 0 70 1 00 1 03 0 00 3 40 0 35 0 10 0 25 1 05 2 25 0 00 1 00 0 00 0 00 0 00 1 00 1 75 1 73 1 00 0 00 1 30 7 68 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 1 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 1 00 0 00 0 00 0 00 0 00 1 00 0 00 0 00 0 00 0 00 2 00 P P 0 25 1 00 0 00 0 00 0 00 11 41 0 75 0 00 0 84 0 91 0 00 1 19 0 00 0 00 0 38 3 13 0 00 0 00 0 00 0 00 0 00 0 00 1 69 1 63 0 91 0 06 3 25 3 31 0 63 0 75 1 69 1 50 0 84 0 63 1 69 1 00 0 66 0 94 0 75 0 00 0 88 0 66 0 16 0 38 1 56 0 81 2 00 0 00 0 00 0 00 2 00 2 47 0 13 0 00 2 00 0 00 0 00 0 00 0 00 0 00 0 00 0 38 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 38 0 88 0 97 0 13 0 00 0 00 0 81 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 3 31 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 63 0 00 0 25 0 25 0 13 0 03 0 13 0 00 0 00 0 00 0 38 0 81 0 00 0 00 0 13 0 00 0 00 0 00 0 09 0 38 0 13 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 al 1 25 0 00 0 34 0 00 0 00 3 47 0 00 0 13 0 00 0 88 0 00 0 00 0 00 0 00 0 00 0 00 0 69 0 00 0 00 0 00 0 00 0 00 0 06 1 00 0 00 0 00 0 00 0 00 0 00 0 00 0 06 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 e 0 00 0 00 3 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 1 00 1 00 1 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 13 0 00 0 00 0 13 0 00 0 00 0 00 1 00 1 00 6 00 0 00 0 00 7 14 0 00 1 00 0 00 0 00 0 81 0 00 0 00 0 00 0 00 0 00 0 86 0 00 0 00 0 00 0 00 0 00 0 00 1 00 1 81 0 00 1 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 A 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 dm inis tra tor s 1 00 0 00 0 00 0 00 0 00 1 00 0 00 0 00 0 00 0 00 0 00 1 00 0 00 0 00 0 00 1 00 0 00 0 00 0 00 0 00 0 00 0 00 Full Time Equivalents by Building by Contract Group 2020 2021 compared to 2019 2020 It is typical at this time of year to be showing a decrease in students as there are many who still register from May to September 1 76 2 05 0 61 1 00 0 86 5 45 1 79 1 12 1 86 1 30 0 99 0 62 0 00 1 33 1 97 2 04 1 17 0 00 1 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 ls na sio ara pro fes le he du No n S c nro llm roj ec te Elementary Schools Bamber Valley 44 Bishop 13 Churchill 1 Elton Hills 8 Folwell 1 Franklin 35 Gage 41 Gibbs 17 Hoover 1 Jefferson 16 Lincoln 1 Longfellow 17 Montessori 2 Pinewood 10 Riverside 66 Sunset Terrace 31 Washington 6 Middle Schools Friedell 10 John Adams 10 Kellogg 20 Willow Creek 27 High Schools Century 45 John Marshall 60 Mayo 122 Other Schools ALC 170 C TECH 0 ESC Phoenix Academy 15 ESC RAIL 0 Hawthorne 0 Hoover Early Learning 30 INCubatoredu 0 LEAP 6 Middle School Right Fit 10 Mighty Oaks 14 Northrop 0 P TECH 0 PrairieCare 0 Project Search 7 Quarry Hill 0 Von Wald Group Home 0 Service Support Buildings Edison 0 ESC 0 FSC 0 TSSC 0 District Wide 37 ALL 443 als nc ip Pri ch ers Te a Nu s ce erv i trit ion S en t Stu d Co E m C FE mu t ea nity ch E ing duc as atio s i sta n nts on ly ric Cle an c ten Ma in le he du Of f S c en t nte nd S 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 up eri Ca bin et 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 ard Bo oo l 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 Sc h To tal 0 75 3 73 8 34 0 00 0 70 6 64 0 18 2 13 3 87 1 03 4 21 0 16 0 10 0 25 0 68 4 00 1 55 2 00 0 00 0 00 0 00 1 00 0 05 1 95 6 16 2 01 8 93 3 61 2 00 1 67 1 43 2 11 0 16 1 49 6 76 1 98 1 78 2 80 0 43 0 86 1 50 0 66 0 95 1 22 0 36 1 98 Bu ild ing 48

APPENDIX 3 The purpose of Appendix 3 is to detail out the budget as it is coded in the District s official finance system software Skyward Each District fund has a one page summary listing the major revenue sources on one line and the major expenditure objects on one line This is a very condensed view of the budget if each line item were shown individually it would be 22 161 budget line items The 2018 2019 Actual Activity column indicates how much was actually received or actually expended in the previous completed fiscal year The 2019 2020 Original Budget shows the amount the School Board approved on June 18 2019 to begin the school year The 2019 2020 Revised Budget is the School Board approved budget as of March 31 2020 The 2020 2021 Original Budget is the amount proposed to the School Board for approval on May 26 2020 When comparing 2019 2020 to 2020 2021 please note that some unspent funds from 2018 2019 were added as carry over into 2019 2020 usually only at the school building level for supplies and materials or for construction projects Sometimes when comparing 2019 2020 to 2020 2021 there may show a reduction in spending due to intentional proposed reductions in spending as well as the lack of carry over funds in the original budget 49

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 01 General Fund R Revenue Date 6 2020 06 08 20 Page 1 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 01 R 0 Local Revenues 48 201 792 48 286 131 48 739 592 46 411 753 01 R 2 State Revenues 140 623 963 144 935 014 144 289 136 147 138 996 01 R 3 State Aids Received from Minne 34 236 481 32 378 643 37 101 215 38 783 895 01 R 4 Federal Aids Received through 7 254 012 6 837 634 9 301 716 6 582 673 01 R 5 Federal Aid Received Directly 13 545 12 292 11 947 11 743 01 R 6 Local Sales Insurance Recover 7 623 485 20 000 86 807 540 000 01 R Revenue ________________ ________________ ________________ ________________ E 237 953 278 232 469 714 239 530 413 239 469 060 Expense 01 E 1 Salaries and Wages 130 991 194 138 433 356 139 154 263 141 288 825 01 E 2 Employee Benefits 52 239 928 52 940 072 54 053 355 55 145 218 01 E 3 Purchased Services 28 566 189 28 938 768 31 584 474 30 084 588 01 E 4 Supplies and Materials 9 504 536 6 768 707 11 560 348 7 642 937 01 E 5 Capital Expenditures 3 145 335 1 911 855 4 971 555 3 620 303 01 E 7 Debt Service 3 203 299 3 203 826 3 203 826 3 002 221 01 E 8 Other Expenditures 703 954 226 812 1 494 120 614 166 01 E 9 Other Financing Uses 0 20 000 0 0 ________________ ________________ ________________ ________________ 01 E Expense 01 General Fund 228 354 435 232 443 396 246 021 941 241 398 258 ________________ ________________ ________________ ________________ 9 598 843 26 318 6 491 528 1 929 198 50

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 02 Food Service Fund R Revenue Date 6 2020 06 08 20 Page 2 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 02 R 0 Local Revenues 158 305 81 000 74 000 21 000 02 R 3 State Aids Received from Minne 516 264 495 926 437 565 520 051 02 R 4 Federal Aids Received through 4 832 028 5 236 525 4 971 905 5 501 332 02 R 6 Local Sales Insurance Recover 3 540 677 3 647 684 3 145 441 3 678 950 ________________ ________________ ________________ ________________ 02 R E Revenue 9 047 274 9 461 135 8 628 911 9 721 333 Expense 02 E 1 Salaries and Wages 2 500 564 2 486 493 2 515 952 2 582 474 02 E 2 Employee Benefits 906 676 945 236 884 608 946 531 02 E 3 Purchased Services 387 957 312 100 363 592 326 100 02 E 4 Supplies and Materials 4 583 109 4 828 794 4 427 937 5 128 526 02 E 5 Capital Expenditures 237 433 350 000 515 000 483 494 02 E 8 Other Expenditures 285 273 345 910 353 804 354 723 ________________ ________________ ________________ ________________ 02 E Expense 02 Food Service Fund 8 901 012 9 268 533 9 060 893 9 821 848 ________________ ________________ ________________ ________________ 146 262 192 602 431 982 100 515 51

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 04 Community Service Fund R Revenue Date 6 2020 06 08 20 Page 3 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 9 872 870 04 R 0 Local Revenues 8 791 641 9 345 816 9 584 641 04 R 2 State Revenues 4 795 0 5 543 0 04 R 3 State Aids Received from Minne 3 828 914 3 514 047 3 926 883 3 829 556 04 R 4 Federal Aids Received through 841 327 828 052 1 597 079 117 000 ________________ ________________ ________________ ________________ 04 R E Revenue 13 466 677 13 687 915 15 114 146 13 819 426 Expense 04 E 1 Salaries and Wages 7 733 127 8 335 436 8 711 521 8 347 149 04 E 2 Employee Benefits 2 370 857 2 534 200 2 658 617 2 469 192 04 E 3 Purchased Services 2 007 725 1 961 297 2 510 154 1 733 676 04 E 4 Supplies and Materials 648 878 519 177 974 234 855 413 04 E 5 Capital Expenditures 0 23 250 17 750 22 500 04 E 8 Other Expenditures 30 237 36 409 34 455 33 522 ________________ ________________ ________________ ________________ 04 E Expense 04 Community Service Fund 12 790 824 13 409 769 14 906 731 13 461 452 ________________ ________________ ________________ ________________ 675 853 278 146 207 415 357 974 52

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 06 Building Construction Fund R Revenue 06 R 0 Local Revenues 06 R 6 Local Sales Insurance Recover Date 6 2020 06 08 20 Page 4 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 413 976 0 1 230 600 1 101 000 24 736 847 0 182 311 562 0 ________________ ________________ ________________ ________________ 06 R E Revenue 25 150 823 0 183 542 162 1 101 000 2 125 096 0 6 394 297 5 406 145 0 0 16 051 0 11 487 459 0 23 848 381 68 801 698 Expense 06 E 3 Purchased Services 06 E 4 Supplies and Materials 06 E 5 Capital Expenditures 06 E Expense 06 Building Construction Fund ________________ ________________ ________________ ________________ 13 612 555 0 30 258 729 74 207 843 ________________ ________________ ________________ ________________ 11 538 268 0 153 283 433 73 106 843 53

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 07 Debt Service Fund R Revenue Date 6 2020 06 08 20 Page 5 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 20 806 100 07 R 0 Local Revenues 9 076 903 9 828 894 9 725 478 07 R 2 State Revenues 96 088 0 96 416 0 07 R 3 State Aids Received from Minne 581 123 620 552 620 552 696 046 07 R 6 Local Sales Insurance Recover 949 441 0 4 928 0 ________________ ________________ ________________ ________________ 07 R E 07 E Revenue 10 703 555 10 449 446 10 447 374 21 502 146 9 910 288 11 216 509 11 216 509 20 668 837 Expense 7 Debt Service ________________ ________________ ________________ ________________ 07 E Expense 07 Debt Service Fund 9 910 288 11 216 509 11 216 509 20 668 837 ________________ ________________ ________________ ________________ 793 267 767 063 769 135 833 309 54

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 08 FSA Plan HRA Trust Fund R Revenue 08 R 0 Local Revenues Date 6 2020 06 08 20 Page 6 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 3 012 010 1 905 000 4 008 750 3 662 000 ________________ ________________ ________________ ________________ 08 R E 08 E Revenue 3 012 010 1 905 000 4 008 750 3 662 000 2 544 687 2 381 000 4 605 500 3 690 000 Expense 3 Purchased Services ________________ ________________ ________________ ________________ 08 E Expense 08 FSA Plan HRA Trust Fund 2 544 687 2 381 000 4 605 500 3 690 000 ________________ ________________ ________________ ________________ 467 323 476 000 596 750 28 000 55

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 10 Non Allocated Fund R Revenue 10 R 0 Local Revenues Date 6 2020 06 08 20 Page 7 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 1 686 207 0 1 061 540 0 ________________ ________________ ________________ ________________ 10 R E Revenue 1 686 207 0 1 061 540 0 Expense 10 E 1 Salaries and Wages 19 717 0 12 393 0 10 E 2 Employee Benefits 4 906 0 885 0 10 E 3 Purchased Services 831 033 0 416 194 0 10 E 4 Supplies and Materials 555 850 0 1 568 698 0 10 E 5 Capital Expenditures 78 020 0 0 0 10 E 8 Other Expenditures 19 784 0 37 625 0 ________________ ________________ ________________ ________________ 10 E Expense 10 Non Allocated Fund 1 509 310 0 2 035 795 0 ________________ ________________ ________________ ________________ 176 897 0 974 255 0 56

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 15 Building Construction Fund 15 R Revenue 15 R 0 Local Revenues Date 6 2020 06 08 20 Page 8 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 11 752 0 2 710 0 ________________ ________________ ________________ ________________ 15 R E Revenue 11 752 0 2 710 0 897 104 985 0 0 0 0 475 726 0 Expense 15 E 3 Purchased Services 15 E 5 Capital Expenditures ________________ ________________ ________________ ________________ 15 E Expense 15 Building Construction Fund 15 105 882 0 475 726 0 ________________ ________________ ________________ ________________ 94 130 0 473 016 0 57

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 18 Custodial Fund R Revenue 18 R 0 Local Revenues Date 6 2020 06 08 20 Page 9 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 0 0 7 514 0 ________________ ________________ ________________ ________________ 18 R E 18 E Revenue 0 0 7 514 0 0 0 7 514 0 Expense 8 Other Expenditures ________________ ________________ ________________ ________________ 18 E Expense 18 Custodial Fund 0 0 7 514 0 ________________ ________________ ________________ ________________ 0 0 0 0 58

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 19 Building Construction Fund 19 R Revenue 19 R 0 Local Revenues Date 6 2020 06 08 20 Page 10 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 1 350 0 1 000 0 ________________ ________________ ________________ ________________ 19 R E Revenue 1 350 0 1 000 0 145 0 0 0 0 0 72 211 0 Expense 19 E 3 Purchased Services 19 E 5 Capital Expenditures ________________ ________________ ________________ ________________ 19 E Expense 19 Building Construction Fund 19 145 0 72 211 0 ________________ ________________ ________________ ________________ 1 205 0 71 211 0 59

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 20 Workers Compensation Fund R Revenue 20 R 0 Local Revenues Date 6 2020 06 08 20 Page 11 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 1 105 673 982 000 990 000 986 000 ________________ ________________ ________________ ________________ 20 R E Revenue 1 105 673 982 000 990 000 986 000 63 763 Expense 20 E 1 Salaries and Wages 62 431 61 784 62 597 20 E 2 Employee Benefits 29 735 30 133 30 579 29 781 20 E 3 Purchased Services 933 070 1 042 765 1 042 745 1 113 178 20 E 4 Supplies and Materials 645 1 000 910 1 000 20 E 8 Other Expenditures 0 300 410 300 20 E 9 Other Financing Uses 500 000 0 0 0 ________________ ________________ ________________ ________________ 20 E Expense 20 Workers Compensation Fund 1 525 881 1 135 982 1 137 241 1 208 022 ________________ ________________ ________________ ________________ 420 208 153 982 147 241 222 022 60

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 25 Dental Trust Fund R Revenue 25 R 0 Local Revenues Date 6 2020 06 08 20 Page 12 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 2 699 790 2 779 000 2 773 000 2 754 000 ________________ ________________ ________________ ________________ 25 R E Revenue 2 699 790 2 779 000 2 773 000 2 754 000 49 169 Expense 25 E 1 Salaries and Wages 79 229 72 556 73 279 25 E 2 Employee Benefits 35 614 33 384 33 673 19 509 25 E 3 Purchased Services 2 396 755 2 591 200 2 590 000 2 696 200 25 E 4 Supplies and Materials 2 404 3 300 4 300 3 300 25 E 8 Other Expenditures 150 0 200 0 ________________ ________________ ________________ ________________ 25 E Expense 25 Dental Trust Fund 2 514 152 2 700 440 2 701 452 2 768 178 ________________ ________________ ________________ ________________ 185 638 78 560 71 548 14 178 61

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 29 Health Trust Fund R Revenue 29 R 0 Local Revenues Date 6 2020 06 08 20 Page 13 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 30 751 371 30 468 000 30 453 000 30 370 000 ________________ ________________ ________________ ________________ 29 R E Revenue 30 751 371 30 468 000 30 453 000 30 370 000 264 577 Expense 29 E 1 Salaries and Wages 234 291 240 319 229 595 29 E 2 Employee Benefits 92 405 95 682 95 020 103 154 29 E 3 Purchased Services 36 672 577 32 647 700 31 014 421 33 803 700 29 E 4 Supplies and Materials 5 164 16 000 17 810 16 000 29 E 5 Capital Expenditures 0 1 500 0 1 500 29 E 8 Other Expenditures 260 300 500 300 ________________ ________________ ________________ ________________ 29 E Expense 29 Health Trust Fund 37 004 697 33 001 501 31 357 346 34 189 231 ________________ ________________ ________________ ________________ 6 253 326 2 533 501 904 346 3 819 231 62

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 30 Printing Services Fund R Revenue 30 R 0 Local Revenues Date 6 2020 06 08 20 Page 14 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 438 543 413 000 413 000 631 880 ________________ ________________ ________________ ________________ 30 R E Revenue 438 543 413 000 413 000 631 880 100 289 Expense 30 E 1 Salaries and Wages 100 419 97 664 98 457 30 E 2 Employee Benefits 37 039 37 183 37 390 37 748 30 E 3 Purchased Services 175 522 160 135 160 610 334 135 30 E 4 Supplies and Materials 91 709 114 000 113 525 119 400 30 E 5 Capital Expenditures 20 164 0 0 0 30 E 8 Other Expenditures 49 0 0 0 ________________ ________________ ________________ ________________ 30 E Expense 30 Printing Services Fund 424 902 408 982 409 982 591 572 ________________ ________________ ________________ ________________ 13 641 4 018 3 018 40 308 63

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 45 Postemployment Benefits Trust R Revenue 45 R 0 Local Revenues 45 R 6 Local Sales Insurance Recover 45 R Revenue Date 6 2020 06 08 20 Page 15 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 782 032 250 000 455 000 65 000 2 098 210 2 210 782 2 272 174 2 425 994 ________________ ________________ ________________ ________________ E 2 880 242 2 460 782 2 727 174 2 490 994 1 234 194 1 346 767 1 408 159 1 561 979 5 029 6 000 6 000 6 000 Expense 45 E 2 Employee Benefits 45 E 3 Purchased Services ________________ ________________ ________________ ________________ 45 E Expense 45 Postemployment Benefits Trust 1 239 223 1 352 767 1 414 159 1 567 979 ________________ ________________ ________________ ________________ 1 641 019 1 108 015 1 313 015 923 015 64

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Source Object FD T ORG PRG CRS FIN OBJ 50 Student Activities Fund R Revenue 50 R 0 Local Revenues Date 6 2020 06 08 20 Page 16 10 20 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 0 0 777 978 0 ________________ ________________ ________________ ________________ 50 R E Revenue 0 0 777 978 0 Expense 50 E 3 Purchased Services 0 0 243 125 0 50 E 4 Supplies and Materials 0 0 395 633 0 50 E 8 Other Expenditures 0 0 139 219 0 ________________ ________________ ________________ ________________ 50 E Expense 50 Student Activities Fund 0 0 777 977 0 ________________ ________________ ________________ ________________ 0 0 1 0 65

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APPENDIX 4 The purpose of Appendix 4 is to detail out the expenditure budget as it is coded in the District s official finance system software Skyward Each District fund has a summary listing the major program area Most programs are defined explicitly for the District by MDE Some programs are determined by the District to aid in tracking The 2018 2019 Actual Activity column indicates how much was actually received or actually expended in the previous completed fiscal year The 2019 2020 Original Budget shows the amount the School Board approved on June 18 2019 to begin the school year The 2019 2020 Revised Budget is the School Board approved budget as of March 31 2020 The 2020 2021 Original Budget is the amount proposed to the School Board for approval on May 26 2020 When comparing 2019 2020 to 2020 2021 please note that some unspent funds from 2018 2019 were added as carry over into 2019 2020 usually only at the school building level for supplies and materials or for construction projects Sometimes when comparing 2019 2020 to 2020 2021 there may show a reduction in spending due to intentional proposed reductions in spending as well as the lack of carry over funds in the original budget 67

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN 68 OBJ 01 General Fund E Expense 06 08 20 Page 1 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 01 E 010 Board Of Education 157 018 173 481 173 481 173 481 01 E 020 Superintendent 544 711 516 057 522 239 529 585 01 E 030 Elem Sec Administration 726 438 780 443 645 702 635 062 01 E 050 School Administration 6 968 197 7 180 560 7 154 927 7 203 348 01 E 103 Communications Marketing 398 681 399 696 416 962 424 664 01 E 104 Payroll 281 530 279 204 284 079 281 451 01 E 105 Human Resources 1 041 846 1 041 779 1 056 927 1 071 863 01 E 106 Elections 78 162 190 280 190 280 83 000 01 E 107 Other Administrative Support 0 0 1 035 0 01 E 108 Administrative Technology Serv 1 581 780 1 673 760 1 862 432 1 687 373 01 E 109 Registration Records 01 E 110 Business Services 01 E 112 01 E 113 01 E 336 894 333 772 340 273 342 858 1 584 134 1 654 838 1 655 977 1 976 113 Purchasing 156 331 160 056 150 148 157 270 Research Assessments 308 745 320 720 314 139 305 044 115 Mental Health Collaborative 124 198 123 548 244 704 145 559 01 E 116 Flex Spending Administration 45 490 43 863 43 549 43 573 01 E 201 Education Kindergarten 5 817 011 5 897 189 6 179 634 6 414 247 01 E 203 Education Elementary General 35 092 309 33 728 432 35 949 778 33 702 913 01 E 204 Title II Part A 415 388 380 120 484 197 461 195 01 E 205 Title III Part A 259 382 183 304 270 475 235 402 01 E 206 Title IV Part A 48 256 0 305 546 66 744 01 E 211 Education Secondary General 8 235 700 9 391 701 8 763 498 8 534 715 01 E 212 Visual Art 2 232 165 2 215 342 2 332 282 2 436 428 01 E 215 Business 323 360 315 719 334 589 359 526 01 E 216 Title I 2 918 968 2 862 007 2 825 998 2 707 356 01 E 218 Gifted Talented Education 1 185 301 1 243 257 1 231 215 1 235 618 01 E 219 English Learner 4 536 282 4 632 851 4 526 552 4 678 098 01 E 220 English Language Arts 6 283 261 5 913 202 6 039 969 6 213 629 01 E 230 Foreign Language 2 131 128 2 032 664 2 141 353 1 935 853 01 E 240 Health Physical Education 3 715 304 3 783 625 3 848 896 3 884 907 01 E 242 Physical Education 3 446 0 3 029 0 01 E 255 Industrial Education 1 706 3 000 9 848 2 200 01 E 256 Mathematics 5 673 439 5 612 522 5 812 797 5 638 339 01 E 257 Computer Science Technology Ed 97 102 0 1 709 0 01 E 258 Music 3 083 147 3 031 801 3 596 461 2 865 823 01 E 260 Natural Sciences 5 684 162 5 652 817 5 638 890 5 647 555 01 E 262 Quarry Hill 237 080 242 657 235 125 241 519 01 E 264 Planetarium 110 060 95 245 109 546 105 437 01 E 270 Social Sciences Social Studies 4 890 547 5 083 790 5 195 220 5 255 823 01 E 272 Remedial Math 220 415 01 E 275 Kindergarten Ind Instruction 01 E 276 01 E 01 E 0 0 0 1 279 385 0 0 0 Elementary Ind Instruction 0 0 0 552 646 277 Secondary Ind Instruction 0 0 0 729 751 281 PSEO 0 1 295 000 1 700 711 1 495 800 01 E 292 Boys Girls Athletics 1 086 300 1 213 328 1 252 627 1 271 739 01 E 294 Boys Athletics 985 461 1 060 217 1 176 400 1 022 970 01 E 296 Girls Athletics 847 240 919 541 997 248 905 149 01 E 298 Extra Curricular Activities 358 144 497 007 529 017 559 987 01 E 301 Agriculture Education 205 789 113 659 246 307 230 021 01 E 321 Health Science Technology Educ 332 872 391 339 612 936 442 566 01 E 331 Family Consumer Science 552 194 550 959 586 971 506 566 01 E 341 Business Office Education 287 214 338 025 346 354 367 853 01 E 361 Trade Industrial Education 496 392 463 691 686 222 556 734 01 E 371 Diversified Interrelated Ed 283 104 287 871 291 847 314 965

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 01 General Fund E Expense 06 08 20 Page 2 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 720 571 01 E 380 Special Needs 659 029 719 002 754 421 01 E 399 Career Technical General 190 883 44 805 204 297 45 425 01 E 400 General Special Education 531 458 508 611 646 929 639 662 01 E 401 Speech Language Impaired 1 074 228 75 193 1 927 194 208 658 01 E 402 DCD MM 3 222 847 3 226 682 3 186 607 3 039 195 01 E 403 DCD SP 5 346 660 6 310 152 7 189 200 6 256 547 01 E 404 Physically Impaired 482 284 233 872 322 693 277 818 01 E 405 Deaf Hard of Hearing 1 772 522 1 495 386 1 738 085 1 564 278 01 E 406 Visually Impaired 01 E 407 Specific Learning Disability 01 E 408 Emotional Behavioral Disorder 01 E 409 Deaf Blind 01 E 410 Other Health Disabilities 01 E 411 01 E 412 01 E 414 Traumatic Brain Injury 01 E 416 Severely Multiply Impaired 01 E 420 01 E 01 E 184 976 152 143 202 508 168 284 4 677 443 4 901 715 5 681 452 5 894 350 12 248 652 12 706 406 12 123 746 12 389 285 32 516 0 47 307 34 487 480 376 288 628 519 861 266 371 Autistic Spectrum Disorders 2 914 070 2 700 545 3 371 791 3 143 381 Developmentally Delayed 5 865 237 4 866 260 6 204 702 5 353 573 13 0 100 822 42 821 218 958 1 000 251 420 28 722 Special Education Aggregate 7 650 198 13 497 246 8 479 251 13 670 486 422 ADSIS Students w o Disability 197 381 602 567 624 444 551 803 584 School Readiness Plus 392 363 312 699 362 036 384 914 01 E 605 General Instructional Support 4 200 850 4 327 102 4 486 399 5 072 871 01 E 610 Curriculum Instruction 770 182 1 192 865 1 146 022 1 134 371 01 E 620 Library Media Center 2 150 222 1 909 870 2 048 272 2 045 367 01 E 630 Instruction Related Technology 5 597 711 2 311 584 4 051 278 2 365 142 01 E 640 Staff Development 3 956 193 4 099 997 4 433 379 3 776 004 01 E 641 District Hosted Conference 7 567 0 2 056 0 01 E 690 REA President 141 928 147 953 154 992 157 977 01 E 710 Secondary Counseling Guidanc 2 509 826 2 383 623 2 450 582 2 675 284 01 E 712 Elementary Counseling Guidan 340 896 914 378 1 063 953 1 087 197 01 E 715 School Security 0 0 0 845 481 01 E 720 Health Services 1 784 161 1 973 216 1 954 022 1 902 364 01 E 730 Psychological and Mental Healt 3 006 61 365 62 479 63 730 01 E 740 Social Work Services 1 310 789 1 944 393 2 052 648 2 272 396 01 E 760 Pupil Transportation 14 433 723 15 726 803 15 956 585 16 375 135 01 E 770 Food Services 48 055 0 38 676 20 000 01 E 771 Student Nutrition Grants 16 840 0 8 607 0 01 E 790 Other Pupil Support Services 3 167 463 3 311 363 3 741 523 3 126 623 01 E 794 Rochester Instructional TV 143 747 144 394 150 936 176 184 01 E 796 Student Family Engagement 0 0 200 100 01 E 797 Volunteers in Education 40 152 54 877 54 859 39 460 01 E 805 Equipment Repair Services 01 E 810 Operations Maintenance 01 E 815 Snow Removal 01 E 816 Utilities 01 E 825 Classroom Moving 17 204 4 649 4 649 4 657 01 E 850 Capital Facilities 1 207 545 450 677 3 721 964 508 915 01 E 865 Long Term Facilities Maint 4 636 765 5 046 790 4 846 898 6 559 322 01 E 866 LTFM 100k 2m 0 0 413 250 0 01 E 920 Payments on Nonbonded Debts 3 203 299 3 203 826 3 203 826 3 002 221 01 E 940 Insurance 532 832 441 708 521 688 552 519 01 E 950 Transfers to Other Funds 0 20 000 0 0 340 216 350 864 345 982 359 276 10 589 275 10 598 620 10 613 861 10 655 324 129 373 110 700 142 127 118 300 4 913 179 4 764 928 5 091 361 4 960 674 ________________ ________________ ________________ ________________ 01 E Expense 228 354 435 232 443 396 246 021 941 241 398 258 69

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN 01 OBJ 06 08 20 Page 3 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget General Fund ________________ ________________ ________________ ________________ 01 General Fund 228 354 435 232 443 396 246 021 941 241 398 258 70

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 02 Food Service Fund E Expense 02 E 770 Food Services 06 08 20 Page 4 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 8 901 012 9 268 533 9 060 893 9 821 848 ________________ ________________ ________________ ________________ 02 E Expense 02 Food Service Fund 8 901 012 9 268 533 9 060 893 9 821 848 ________________ ________________ ________________ ________________ 8 901 012 9 268 533 9 060 893 9 821 848 71

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 04 Community Service Fund E Expense 06 08 20 Page 5 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 1 170 902 1 167 341 1 908 404 501 755 475 677 414 411 414 411 419 592 96 879 109 472 109 471 108 203 606 132 04 E 505 General Community Education 04 E 506 Adult Enrichment 04 E 507 Preschool Enrichment Program 04 E 509 Youth Enrichment 605 023 607 344 607 344 04 E 510 Adults with Disabilities 116 675 126 377 126 377 120 940 04 E 520 Adult Basic Education 2 108 705 1 935 032 2 338 007 2 120 524 04 E 570 School Age Child Care 4 679 143 5 609 403 5 714 624 5 773 905 04 E 580 Early Childhood Family Educ 1 183 372 1 171 258 1 171 258 1 253 783 04 E 582 School Readiness 1 154 364 1 179 935 1 179 936 1 201 199 04 E 583 Early Childhood Screening 112 227 89 378 103 000 108 808 04 E 585 Youth Development Youth Servic 293 292 314 715 316 715 316 973 04 E 590 Other Community Programs 190 428 20 481 196 104 192 998 04 E 591 Council Project Funds 6 379 10 000 10 000 15 000 04 E 592 Use of Facilities 217 217 288 958 288 958 301 527 04 E 710 Secondary Counseling Guidanc 227 378 214 223 247 971 246 545 04 E 720 Health Services 153 163 151 441 174 151 173 568 ________________ ________________ ________________ ________________ 04 E Expense 04 Community Service Fund 12 790 824 13 409 769 14 906 731 13 461 452 ________________ ________________ ________________ ________________ 12 790 824 13 409 769 14 906 731 13 461 452 72

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 06 Building Construction Fund E Expense 06 E 850 Capital Facilities 06 E 865 Long Term Facilities Maint 06 E 866 LTFM 100k 2m 06 E 867 06 E 870 06 08 20 Page 6 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 146 206 0 10 958 911 74 207 843 7 233 339 0 15 372 607 0 781 854 0 0 0 LTFM more than 2m Bond 4 105 408 0 3 816 250 0 Building Construction 1 345 748 0 110 961 0 ________________ ________________ ________________ ________________ 06 E Expense 06 Building Construction Fund 13 612 555 0 30 258 729 74 207 843 ________________ ________________ ________________ ________________ 13 612 555 0 30 258 729 74 207 843 73

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 07 Debt Service Fund E Expense 07 E 910 Payments on Bonded Debts 06 08 20 Page 7 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 9 910 288 11 216 509 11 216 509 20 668 837 ________________ ________________ ________________ ________________ 07 E Expense 07 Debt Service Fund 9 910 288 11 216 509 11 216 509 20 668 837 ________________ ________________ ________________ ________________ 9 910 288 11 216 509 11 216 509 20 668 837 74

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 08 FSA Plan HRA Trust Fund E Expense 08 E 110 Business Services 06 08 20 Page 8 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 2 544 687 2 381 000 4 605 500 3 690 000 ________________ ________________ ________________ ________________ 08 E Expense 08 FSA Plan HRA Trust Fund 2 544 687 2 381 000 4 605 500 3 690 000 ________________ ________________ ________________ ________________ 2 544 687 2 381 000 4 605 500 3 690 000 75

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 10 Non Allocated Fund E Expense 06 08 20 Page 9 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 2 663 0 803 0 0 0 1 266 0 10 E 108 Administrative Technology Serv 10 E 110 Business Services 10 E 203 Education Elementary General 293 343 0 398 484 0 10 E 211 Education Secondary General 703 639 0 445 350 0 10 E 212 Visual Art 0 0 65 221 0 10 E 218 Gifted Talented Education 0 0 2 467 0 10 E 240 Health Physical Education 2 419 0 2 500 0 10 E 242 Physical Education 0 0 14 0 10 E 256 Mathematics 495 0 554 0 10 E 258 Music 5 588 0 5 744 0 10 E 260 Natural Sciences 0 0 3 964 0 10 E 291 Co Curricular Activities 0 0 3 009 0 10 E 292 Boys Girls Athletics 49 626 0 74 398 0 10 E 294 Boys Athletics 150 770 0 232 515 0 10 E 296 Girls Athletics 124 432 0 414 728 0 10 E 298 Extra Curricular Activities 44 191 0 261 217 0 10 E 321 Health Science Technology Educ 0 0 5 000 0 10 E 331 Family Consumer Science 0 0 22 0 10 E 341 Business Office Education 966 0 1 304 0 10 E 361 Trade Industrial Education 0 0 4 563 0 10 E 399 Career Technical General 200 0 228 0 10 E 403 DCD SP 100 0 0 0 10 E 411 Autistic Spectrum Disorders 120 0 793 0 10 E 412 Developmentally Delayed 23 211 0 21 285 0 10 E 420 Special Education Aggregate 0 0 68 0 10 E 620 Library Media Center 268 0 3 932 0 10 E 640 Staff Development 0 0 4 370 0 10 E 710 Secondary Counseling Guidanc 160 0 240 0 10 E 790 Other Pupil Support Services 20 431 0 33 911 0 10 E 797 Volunteers in Education 713 0 4 516 0 10 E 810 Operations Maintenance 1 019 0 1 651 0 10 E 850 Capital Facilities 84 956 0 8 002 0 10 E 960 Other Nonrecurring Items 0 0 33 676 0 ________________ ________________ ________________ ________________ 10 E Expense 10 Non Allocated Fund 1 509 310 0 2 035 795 0 ________________ ________________ ________________ ________________ 1 509 310 0 2 035 795 0 76

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 15 Building Construction Fund 15 E Expense 15 E 865 Long Term Facilities Maint 06 08 20 Page 10 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 105 882 0 475 726 0 ________________ ________________ ________________ ________________ 15 E Expense 15 Building Construction Fund 15 105 882 0 475 726 0 ________________ ________________ ________________ ________________ 105 882 0 475 726 0 77

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 18 Custodial Fund E Expense 06 08 20 Page 11 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 18 E 298 Extra Curricular Activities 0 0 2 773 0 18 E 960 Other Nonrecurring Items 0 0 4 741 0 ________________ ________________ ________________ ________________ 18 E Expense 18 Custodial Fund 0 0 7 514 0 ________________ ________________ ________________ ________________ 0 0 7 514 0 78

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 19 Building Construction Fund 19 E Expense 19 E 865 Long Term Facilities Maint 06 08 20 Page 12 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 145 0 72 211 0 ________________ ________________ ________________ ________________ 19 E Expense 19 Building Construction Fund 19 145 0 72 211 0 ________________ ________________ ________________ ________________ 145 0 72 211 0 79

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 20 Workers Compensation Fund E Expense 20 E 110 Business Services 06 08 20 Page 13 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 1 525 881 1 135 982 1 137 241 1 208 022 ________________ ________________ ________________ ________________ 20 E Expense 20 Workers Compensation Fund 1 525 881 1 135 982 1 137 241 1 208 022 ________________ ________________ ________________ ________________ 1 525 881 1 135 982 1 137 241 1 208 022 80

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 25 Dental Trust Fund E Expense 25 E 110 Business Services 06 08 20 Page 14 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 2 514 152 2 700 440 2 701 452 2 768 178 ________________ ________________ ________________ ________________ 25 E Expense 25 Dental Trust Fund 2 514 152 2 700 440 2 701 452 2 768 178 ________________ ________________ ________________ ________________ 2 514 152 2 700 440 2 701 452 2 768 178 81

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 29 Health Trust Fund E Expense 29 E 110 Business Services 06 08 20 Page 15 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 37 004 697 33 001 501 31 357 346 34 189 231 ________________ ________________ ________________ ________________ 29 E Expense 29 Health Trust Fund 37 004 697 33 001 501 31 357 346 34 189 231 ________________ ________________ ________________ ________________ 37 004 697 33 001 501 31 357 346 34 189 231 82

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 30 Printing Services Fund E Expense 30 E 112 Purchasing 30 E 121 Paper Tiger 06 08 20 Page 16 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 0 0 0 179 400 424 902 408 982 409 982 412 172 ________________ ________________ ________________ ________________ 30 E Expense 30 Printing Services Fund 424 902 408 982 409 982 591 572 ________________ ________________ ________________ ________________ 424 902 408 982 409 982 591 572 83

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 45 Postemployment Benefits Trust E Expense 45 E 935 Post Employment Benefits 06 08 20 Page 17 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 1 239 223 1 352 767 1 414 159 1 567 979 ________________ ________________ ________________ ________________ 45 E Expense 45 Postemployment Benefits Trust 1 239 223 1 352 767 1 414 159 1 567 979 ________________ ________________ ________________ ________________ 1 239 223 1 352 767 1 414 159 1 567 979 84

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Major Program Date 6 2020 FD T ORG PRG CRS FIN OBJ 50 Student Activities Fund E Expense 50 E 298 Extra Curricular Activities 06 08 20 Page 18 10 23 AM 2018 19 2019 20 2019 20 2020 21 Actual Activity Original Budget Revised Budget Original Budget 0 0 777 977 0 ________________ ________________ ________________ ________________ 50 E Expense 50 Student Activities Fund 0 0 777 977 0 ________________ ________________ ________________ ________________ 0 0 777 977 0 85

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APPENDIX 5 The purpose of Appendix 5 is to detail out the revenue and expenditure budget as it is coded in the District s official finance system software Skyward Each District fund has a summary listing each revenue source and each expenditure object Most codes are defined explicitly for the District by MDE Some codes are determined by the District to aid in tracking The 2018 2019 Actual Activity column indicates how much was actually received or actually expended in the previous completed fiscal year The 2019 2020 Original Budget shows the amount the School Board approved on June 18 2019 to begin the school year The 2019 2020 Revised Budget is the School Board approved budget as of March 31 2020 The 2020 2021 Original Budget is the amount proposed to the School Board for approval on May 26 2020 When comparing 2019 2020 to 2020 2021 please note that some unspent funds from 2018 2019 were added as carry over into 2019 2020 usually only at the school building level for supplies and materials or for construction projects Sometimes when comparing 2019 2020 to 2020 2021 there may show a reduction in spending due to intentional proposed reductions in spending as well as the lack of carry over funds in the original budget Additionally most discretionary school site budget amounts for 2019 2020 are placed in object code 430 instructional supplies and materials when the budget is loaded into the finance system Staff has the ability to move budgets around throughout the year from object code 430 to different object numbers based on what is being purchased at the time 87

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 01 General Fund R Revenue FYTD Activity Date 6 2020 2019 20 06 08 20 Page 1 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 01 R 001 Property Tax Levy 01 R 004 Revenue from Municipalities fo 41 179 573 43 216 054 43 182 501 50 838 306 274 306 274 42 197 801 01 R 010 County Apportionment 25 000 301 383 250 000 250 000 250 000 01 R 019 01 R 021 Miscellaneous Tax Revenues pai 51 392 100 000 100 000 100 000 Tuition and Reimbursements fro 73 453 70 000 70 000 01 R 040 Tuition from Patrons 75 000 9 750 0 13 179 01 R 041 In Service Tuition 22 000 29 733 20 000 22 055 01 R 050 Fees from Patrons 20 000 884 652 810 423 778 943 746 446 01 R 060 Admissions and Student Activit 309 940 299 500 299 500 299 000 01 R 071 Medical Assistance Revenue Rec 3 293 687 1 700 000 1 700 000 1 700 000 01 R 091 Unrealized Gains and Losses 245 192 0 0 0 01 R 092 Interest Earnings 832 494 668 000 762 000 181 000 01 R 093 Rent 26 171 21 400 21 400 31 000 01 R 096 Gifts and Bequests 214 905 207 447 296 158 185 559 01 R 099 Miscellaneous Revenue from Loc 698 629 617 033 937 582 578 947 01 R 201 Endowment Fund Apportionment 726 834 691 743 770 060 770 060 01 R 211 General Education Aid 138 868 324 143 255 999 142 468 223 145 371 366 01 R 212 Literacy Incentive Aid 935 056 903 982 909 049 889 319 01 R 213 Shared Time Aid 54 341 83 290 108 251 108 251 01 R 227 Abatement Aid 20 605 0 16 209 0 01 R 234 Agricultural Market Value Cred 18 027 0 17 335 0 01 R 258 Other State Credits and Exempt 776 0 9 0 01 R 300 State Aids Received from Minne 2 953 357 2 865 901 3 572 161 3 068 109 01 R 317 Long Term Facilities Maint Aid 398 630 96 409 96 409 0 01 R 360 State Aid for Special Educatio 29 778 785 29 094 855 31 468 845 34 385 095 01 R 369 Other Revenue from other State 102 839 131 591 198 418 0 01 R 370 Other Revenue from Minnesota D 278 259 189 887 1 035 382 600 691 01 R 397 TRA and PERA SFS Revenue 01 R 400 Federal Aids Received through 01 R 405 Federal Aid Received through o 01 R 500 Federal Aid Received Directly 01 R 622 Sale of Materials Net of Tax 01 R 623 Sale of Real Property 01 R 624 01 R 01 R 724 611 0 730 000 730 000 7 254 012 6 837 634 9 091 718 6 526 038 0 0 209 998 56 635 13 545 12 292 11 947 11 743 239 0 0 0 2 250 000 0 0 0 Sale of Equipment 78 130 20 000 44 935 540 000 625 Insurance Recovery 75 536 0 41 872 0 629 Health and Safety Other Revenu 1 420 0 0 0 01 R 635 Certificates of Participation 4 718 160 0 0 0 01 R 649 Permanent Transfers from other 500 000 0 0 0 ________________ ________________ ________________ ________________ 01 R E 88 Revenue 237 953 278 232 469 714 239 530 413 239 469 060 1 256 604 1 282 563 1 300 293 1 470 700 50 400 50 400 50 400 50 400 3 523 962 3 557 670 3 677 774 3 935 870 657 304 953 789 1 013 879 1 058 676 84 984 87 445 88 715 100 606 Expense 01 E 110 Superintendent Cabinet 01 E 112 School Board 01 E 114 Off Schedule Admin 01 E 115 RAA Admin 01 E 116 RAA Licensed 01 E 118 Principals Lead 3 663 315 3 611 965 3 477 566 3 548 386 01 E 119 Principals Assistant 3 055 468 3 263 877 3 286 559 3 728 913 01 E 120 Librarians 949 838 744 267 799 579 782 474 01 E 140 Licensed Classroom Teacher 69 796 417 72 384 609 72 826 771 74 158 609 01 E 141 Non Licensed Classroom Personn 3 478 098 3 630 376 3 656 797 3 208 862 01 E 142 Security Para 0 0 0 392 755

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 01 General Fund E Expense FYTD Activity Date 6 2020 2019 20 06 08 20 Page 2 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 01 E 143 Licensed Instructional Support 6 976 699 7 481 636 7 424 663 01 E 144 Non Licensed Instructional Sup 25 931 40 079 36 669 7 094 512 12 190 01 E 145 Substitute Teacher Salaries 2 250 385 2 541 800 2 647 620 2 418 651 01 E 146 Substitute Non Licensed Classr 412 108 468 000 407 315 415 000 01 E 147 Hourly Teacher Salary 144 936 213 500 211 697 185 500 01 E 150 Physical Therapist 216 894 222 917 214 036 221 261 01 E 151 Occupational Therapist 469 239 463 061 407 454 480 825 01 E 152 Educational Speech Language Pa 2 627 228 2 775 755 2 698 788 2 832 984 01 E 153 Audiologist 161 864 162 041 166 340 162 500 01 E 154 Licensed School Nurse 776 850 802 154 808 580 850 433 01 E 155 Health Office Nurse 829 519 894 735 890 282 930 538 01 E 156 School Social Worker 2 199 235 2 644 292 2 620 852 2 766 123 01 E 157 School Psychologist 1 150 124 1 191 406 1 207 690 1 017 390 01 E 158 Qualified Mental Health Profes 558 0 0 0 01 E 159 Mental Health Behavioral Aide 36 972 0 42 394 43 453 01 E 160 Mental Health Practitioner 1 186 003 1 290 283 1 262 648 1 412 612 01 E 161 Certified Paraprofessional and 7 658 140 8 983 561 8 587 426 9 003 099 01 E 162 Certified One to One Paraprofe 260 095 240 294 314 368 268 643 01 E 164 Interpreter for the Deaf 210 734 223 432 260 718 289 259 01 E 165 School Counselor 1 968 357 2 556 108 2 579 057 2 650 573 01 E 169 Alcohol and Chemical Dependenc 102 828 113 996 168 893 143 047 01 E 170 Off Schedule Non Instruction 2 663 208 2 996 360 3 051 897 3 166 356 01 E 171 Clerical 3 308 896 3 428 227 3 485 485 3 379 649 01 E 174 DAPE Specialist 375 777 383 615 516 933 349 644 01 E 175 Cultural Liaison 526 561 498 677 493 185 508 423 01 E 178 Coaching 1 333 433 1 615 543 1 638 283 1 672 241 01 E 181 Building Leadership 01 E 182 Maintenance Staff 01 E 183 Tutoring 01 E 184 Summer School Teachers 01 E 185 Other Salary Payments License 01 E 186 Other Salary Payments Non Lic 01 E 187 Maintenance Overtime 01 E 191 01 E 175 229 165 899 165 899 195 222 4 587 289 4 928 026 4 738 614 5 018 893 79 737 100 000 100 000 85 000 465 987 517 240 483 225 517 240 824 409 446 740 872 753 405 637 190 851 212 032 274 237 105 016 155 954 172 563 98 217 150 000 Severance 32 163 0 0 0 196 REA President Leave 90 611 92 423 99 712 100 660 01 E 210 FICA 7 846 398 8 310 882 8 515 963 8 489 753 01 E 212 Medicare 1 838 065 1 947 817 1 945 006 1 989 043 01 E 214 PERA 2 044 865 2 216 065 2 242 664 2 262 400 01 E 218 TRA 7 861 606 8 368 698 8 640 663 8 991 848 01 E 220 Health Insurance 23 005 723 23 496 426 23 912 581 24 082 771 01 E 230 Life Insurance 01 E 235 Dental Insurance 01 E 240 Long Term Disability Insurance 113 232 108 147 117 427 114 482 01 E 250 Active Employee 403B 1 104 162 1 112 800 1 185 793 1 277 389 01 E 251 Active Employee HRA 1 636 119 1 784 178 1 886 528 1 930 133 01 E 252 Severance 403B 170 770 181 198 191 941 222 096 01 E 253 Severance HRA 1 103 140 730 878 720 135 895 844 01 E 270 Workers Compensation 982 624 899 287 905 305 919 675 01 E 280 Unemployment Compensation 63 181 100 000 100 000 150 000 01 E 289 OPEB Up to or equal to the ARC 864 019 861 782 864 018 864 015 01 E 291 OPEB Pay as you go 1 248 387 425 000 425 000 600 000 01 E 299 Other Employee Benefits 7 200 7 200 7 200 7 200 01 E 303 Contracts less than equal 25K 114 699 0 174 431 0 01 E 304 Contracts over 25K 85 814 0 93 659 0 141 419 136 585 147 181 142 901 2 209 018 2 253 129 2 245 950 2 205 668 89

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN 90 OBJ 01 General Fund E Expense 01 E 305 Contracted Services 01 E 306 Special Education Litigation 01 E 307 Legal Services 01 E 310 School Resource Officer 01 E 311 Other Contracted Security Serv 01 E 312 Credit Card Processing Fees 01 E 315 01 E FYTD Activity Date 6 2020 2019 20 06 08 20 Page 3 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 4 455 324 3 964 665 4 418 729 47 285 46 000 28 686 3 590 997 47 300 0 143 100 173 849 126 100 163 339 0 0 394 054 33 168 0 0 62 958 0 22 784 33 572 33 600 Repairs for Computers Tech 73 880 29 700 133 663 22 100 318 Contracted Custodians 90 444 106 600 139 875 123 900 01 E 319 Contracted Technology Services 10 074 5 120 86 617 35 920 01 E 320 Communication Services 485 396 141 686 522 641 140 321 01 E 325 Data Lines 264 152 275 000 256 004 275 000 01 E 329 Postage and Parcel Services 60 416 57 490 85 538 35 372 01 E 330 Utility Services Electric 2 662 717 2 533 957 2 534 957 2 681 332 01 E 332 Utility Services Water Sewer 311 494 295 533 295 862 326 411 01 E 333 Utility Services Refuse 288 469 300 000 290 000 290 000 01 E 334 Utility Services Natural Gas 805 540 814 680 816 680 810 392 01 E 340 Insurance 439 814 453 400 493 360 531 857 01 E 350 Repairs and Maintenance 2 578 574 2 577 994 2 878 374 2 544 483 01 E 351 Vehicle Repairs 88 745 106 800 101 106 110 400 01 E 358 Foreign Language Interpreter S 425 0 63 0 01 E 360 Transportation Contracts 11 941 750 12 936 334 13 397 384 13 596 296 01 E 363 Snow Removal 9 250 14 500 0 0 01 E 365 Interdepartmental Transportati 1 0 0 0 01 E 366 Travel and Conferences 727 706 1 183 200 1 045 465 1 085 965 01 E 368 Out Of State Travel Federal 14 639 0 62 240 0 01 E 369 Entry Fees Student Travel Allo 42 601 22 660 34 408 23 385 01 E 370 Operating Leases or Rentals 475 708 524 323 579 075 610 181 01 E 379 Printing External 48 392 67 385 59 651 45 785 01 E 380 Computer Technology Leases 262 593 262 837 262 837 0 01 E 382 Laundry Dry Cleaning 704 0 12 552 0 01 E 388 Athletic Officials 137 754 139 120 152 553 142 220 01 E 390 Tuition Other MN School Dist 245 013 192 100 186 769 253 659 01 E 392 Tuition Out of State 150 069 150 100 221 065 224 100 01 E 393 SpEd Contracted Services 54 245 66 000 11 000 54 300 01 E 394 Ed Payments to Other Agencies 1 499 951 1 585 700 2 082 251 1 946 200 01 E 398 Interdepartmental Services 01 E 401 Supplies Materials Non Instr 01 E 402 Microfilm Supplies 01 E 403 Printing Paper Tiger 01 E 404 Printing Paper Tiger CTE 01 E 405 NonInstr Software License 01 E 406 Instructional Software License 410 782 01 E 409 Printing Site Copiers 82 221 01 E 410 Custodial Supplies 641 547 01 E 411 HVAC Filters 01 E 412 Repair Supplies for Vehicles 01 E 413 01 E 103 956 80 000 80 000 80 000 1 025 073 1 092 983 1 284 056 1 651 842 0 300 300 0 401 659 103 200 427 092 93 632 3 919 0 3 375 0 1 198 500 984 830 1 461 257 1 039 722 37 500 280 288 35 807 304 073 157 953 22 858 584 868 598 741 587 168 69 018 85 633 50 749 85 733 28 234 40 000 36 900 34 400 Uniforms 53 825 42 896 306 996 48 700 415 Grounds Supplies 43 996 25 250 25 558 25 250 01 E 420 Repair Supplies 184 260 215 034 210 708 190 034 01 E 429 Printing Site Copiers SpEd CTE 52 907 11 900 49 351 12 800 01 E 430 Supplies Materials Instruct 779 160 2 232 486 1 309 190 2 209 044 01 E 433 Supplies Materials Individua 225 479 149 000 742 793 93 241 01 E 435 Assistive Tech for Teachers 0 0 1 050 225 0 01 E 442 Gas Oil 135 338 149 600 129 450 126 100

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 01 General Fund E Expense FYTD Activity Date 6 2020 2019 20 06 08 20 Page 4 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 01 E 445 Fuel Oil For Building 35 464 15 000 9 881 15 000 01 E 455 NonInst Tech Supplies 116 916 76 400 178 173 90 298 01 E 456 Instructional Tech Supplies 177 733 8 400 161 782 8 703 01 E 460 Textbooks Instr Software 423 599 468 700 568 049 465 600 01 E 461 Standardized Tests 239 987 103 800 140 820 95 800 01 E 462 Consumables 211 027 147 300 200 741 211 000 01 E 465 NonInst Tech Devices 01 E 466 Instructional Tech Devices 01 E 470 Media Resources 01 E 490 01 E 208 511 143 200 463 604 129 802 2 669 396 148 600 1 724 639 160 571 206 200 200 100 244 463 200 000 Food 44 227 5 800 58 679 9 832 510 Site or Grounds Acquisition 35 000 0 0 0 01 E 511 Land Improvements 526 441 411 274 479 049 790 000 01 E 520 Building Construction 1 132 165 943 108 3 291 162 2 340 000 01 E 530 Equipment Purchased 319 691 389 002 665 395 375 303 01 E 535 Capital Leases 190 770 0 1 887 030 0 01 E 548 Pupil Transportation Vehicles 0 0 57 302 0 01 E 550 Other Vehicles 244 348 100 000 325 645 115 000 01 E 555 Capitalized NonInst Tech Hard 764 500 1 301 85 832 0 01 E 556 Capitalized Inst Tech Hardware 56 020 0 0 0 01 E 580 Principal on Capital Lease 67 170 60 076 60 076 0 01 E 581 Interest on Capital Lease 0 7 094 7 094 0 01 E 589 Lease Transactions Installment 190 770 0 1 887 030 0 01 E 730 Principal on Loans 2 300 000 2 475 000 2 475 000 2 343 540 01 E 740 Interest on Loans 899 538 728 826 728 826 658 681 01 E 790 Other Debt Service Expenditure 3 761 0 0 0 01 E 810 Judgments Against the School D 0 0 100 0 01 E 820 Dues Membership Licenses 210 122 230 111 275 064 222 061 01 E 870 Refunds 01 E 891 TRA and PERA Funding Expense 01 E 895 Federal Nonpublic Indirect C 01 E 896 Taxes 01 E 898 Scholarships 01 E 899 Miscellaneous Expenditures 01 E 910 Permanent Transfer 522 600 600 0 724 611 0 730 000 730 000 299 790 363 389 314 254 369 695 19 299 12 700 12 700 11 800 1 000 0 0 0 48 190 346 790 789 910 20 000 0 20 000 0 0 ________________ ________________ ________________ ________________ 01 E Expense 228 354 435 232 443 396 246 021 942 241 398 258 ________________ ________________ ________________ ________________ 01 General Fund 9 598 843 26 318 6 491 529 1 929 198 91

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 02 Food Service Fund R Revenue FYTD Activity Date 6 2020 2019 20 06 08 20 Page 5 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 02 R 091 Unrealized Gains and Losses 65 907 0 0 0 02 R 092 Interest Earnings 92 398 81 000 74 000 21 000 02 R 300 State Aids Received from Minne 516 264 495 926 437 565 520 051 02 R 400 Federal Aids Received through 123 712 124 430 145 778 184 140 02 R 471 School Lunch Program 701 095 703 783 712 367 763 293 02 R 472 Special Assistance Needy Chi 2 237 085 2 569 810 2 119 073 2 652 714 02 R 473 Commodity Cash Rebate Program 15 625 0 0 0 02 R 474 Commodity Distribution Program 584 003 586 000 488 000 586 000 02 R 476 School Breakfast Program 906 809 1 006 169 806 875 1 009 662 02 R 477 Cash In Lieu of Commodities 8 751 0 9 000 9 000 02 R 479 Summer Food Service Program 254 948 246 333 690 812 296 523 02 R 601 Food Service Sales to Pupils 3 272 769 3 358 505 2 915 582 3 423 231 02 R 606 Food Service Sales to Adults 61 457 68 715 51 374 61 455 02 R 608 Special Function Food Sales 200 379 190 000 175 000 190 000 02 R 609 Vending Machine Food Sales 6 072 5 464 3 485 4 264 02 R 649 Permanent Transfers from other 0 25 000 0 0 ________________ ________________ ________________ ________________ 02 R E 92 Revenue 9 047 274 9 461 135 8 628 911 9 721 333 Expense 02 E 114 Off Schedule Admin 315 848 373 154 317 542 319 223 02 E 170 Off Schedule Non Instruction 60 637 66 640 110 310 138 493 02 E 171 Clerical 78 161 77 004 77 335 78 462 02 E 182 Maintenance Staff 0 0 0 11 450 02 E 189 Cafeterial Subs 27 616 0 28 800 0 02 E 192 Student Nutrition Services 2 018 302 1 969 695 1 981 965 2 034 846 02 E 210 FICA 150 231 147 972 154 632 155 491 02 E 212 Medicare 35 132 34 607 35 872 36 354 02 E 214 PERA 186 739 184 303 186 795 193 692 02 E 220 Health Insurance 418 966 460 574 397 098 442 081 02 E 230 Life Insurance 1 352 1 398 1 446 1 612 02 E 235 Dental Insurance 36 492 41 298 35 569 38 790 02 E 240 Long Term Disability Insurance 951 984 1 283 1 356 02 E 250 Active Employee 403B 20 550 19 409 21 764 23 237 02 E 251 Active Employee HRA 37 502 38 679 33 911 37 132 02 E 270 Workers Compensation 18 761 16 012 16 238 16 786 02 E 305 Contracted Services 82 528 35 000 108 500 35 000 02 E 311 Other Contracted Security Serv 108 754 0 0 0 02 E 312 Credit Card Processing Fees 0 120 000 100 000 120 000 02 E 315 Repairs for Computers Tech 02 E 320 Communication Services 02 E 329 Postage and Parcel Services 02 E 350 Repairs and Maintenance 02 E 366 02 E 0 0 350 0 1 440 1 600 1 600 1 600 12 385 10 000 10 000 12 000 124 592 94 000 78 042 94 000 Travel and Conferences 21 377 26 500 28 100 26 500 382 Laundry Dry Cleaning 36 881 25 000 37 000 37 000 02 E 401 Supplies Materials Non Instr 266 060 248 730 309 303 364 603 02 E 403 Printing Paper Tiger 02 E 405 NonInstr Software License 02 E 409 02 E 413 02 E 1 871 7 000 3 000 7 000 18 684 16 500 16 500 16 500 Printing Site Copiers 7 606 5 000 7 000 5 000 Uniforms 3 567 8 100 6 600 8 910 420 Repair Supplies 5 070 6 000 6 000 6 000 02 E 442 Gas Oil 295 500 500 500 02 E 455 NonInst Tech Supplies 71 600 600 600

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 02 Food Service Fund E Expense 02 E 465 NonInst Tech Devices 02 E 490 Food 02 E 491 02 E 495 02 E 520 Building Construction 02 E 530 Equipment Purchased 02 E 550 Other Vehicles 02 E 820 Dues Membership Licenses 02 E 870 Refunds 02 E 895 Federal Nonpublic Indirect C FYTD Activity Date 6 2020 2019 20 06 08 20 Page 6 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 22 707 1 000 1 200 1 000 3 319 412 3 549 965 3 193 669 3 669 001 Commodities 584 003 586 000 488 000 586 000 Milk 353 763 399 399 395 565 463 412 0 0 20 116 0 214 224 350 000 444 884 463 000 23 209 0 50 000 20 494 3 619 3 700 3 700 3 700 8 669 10 000 10 000 10 000 272 985 332 210 340 104 341 023 ________________ ________________ ________________ ________________ 02 E Expense 8 901 012 9 268 533 9 060 893 9 821 848 ________________ ________________ ________________ ________________ 02 Food Service Fund 146 262 192 602 431 982 100 515 93

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 04 Community Service Fund R Revenue 04 R 001 Property Tax Levy 04 R 021 Tuition and Reimbursements fro 04 R 040 Tuition from Patrons 04 R 050 Fees from Patrons 04 R 091 Unrealized Gains and Losses 04 R 092 Interest Earnings 04 R 093 Rent 04 R 094 Overtime Reimbursement 04 R 096 Gifts and Bequests 04 R 097 04 R 098 04 R FYTD Activity Date 6 2020 2019 20 06 08 20 Page 7 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 2 361 261 3 054 341 3 048 798 3 340 0 0 2 966 786 0 5 666 645 5 778 441 5 810 521 6 211 935 32 527 67 000 67 000 43 000 6 337 0 0 0 36 999 29 000 32 000 25 000 175 111 200 000 200 000 200 000 61 005 40 000 40 000 65 000 309 259 92 514 263 663 275 549 Fees for Repairs 38 707 20 000 20 000 10 000 Advertising Fees 23 392 13 500 13 500 11 500 099 Miscellaneous Revenue from Loc 77 058 51 020 89 159 64 100 04 R 227 Abatement Aid 1 268 0 1 469 0 04 R 234 Agricultural Market Value Cred 3 381 0 4 072 0 04 R 258 Other State Credits and Exempt 146 0 2 0 04 R 300 State Aids Received from Minne 3 266 022 3 137 902 3 223 654 3 227 445 04 R 301 Nonpublic Aid 562 892 376 145 608 229 602 111 04 R 369 Other Revenue from other State 0 0 95 000 0 04 R 400 Federal Aids Received through 812 871 790 553 1 550 537 107 000 04 R 405 Federal Aid Received through o 28 456 37 499 46 542 10 000 ________________ ________________ ________________ ________________ 04 R E 94 Revenue 13 466 677 13 687 915 15 114 146 13 819 426 Expense 04 E 110 Superintendent Cabinet 149 201 154 579 152 579 155 941 04 E 114 Off Schedule Admin 820 224 873 117 821 387 797 129 04 E 125 ECFE SR ABE Administration 169 732 183 421 180 689 182 090 04 E 140 Licensed Classroom Teacher 1 873 347 1 686 582 1 843 579 1 920 938 04 E 141 Non Licensed Classroom Personn 247 023 258 199 258 199 199 637 04 E 143 Licensed Instructional Support 53 430 57 350 75 211 57 000 04 E 145 Substitute Teacher Salaries 3 434 1 000 2 350 1 000 04 E 146 Substitute Non Licensed Classr 3 040 2 000 8 026 3 000 04 E 154 Licensed School Nurse 53 304 52 723 58 197 77 500 04 E 155 Health Office Nurse 112 509 134 060 136 126 143 300 04 E 165 School Counselor 157 022 162 874 152 318 168 834 04 E 170 Off Schedule Non Instruction 457 999 474 516 547 184 489 978 04 E 171 Clerical 371 531 382 741 390 463 394 933 04 E 182 Maintenance Staff 231 032 240 424 239 614 253 294 04 E 185 Other Salary Payments License 149 783 276 742 397 640 60 515 04 E 186 Other Salary Payments Non Lic 2 816 013 3 345 108 3 395 959 3 377 060 04 E 187 Maintenance Overtime 64 503 50 000 52 000 65 000 04 E 210 FICA 460 176 516 276 543 513 497 445 04 E 212 Medicare 107 773 122 406 126 720 116 046 04 E 214 PERA 316 927 436 736 446 796 423 137 04 E 218 TRA 207 137 187 755 227 904 178 314 04 E 220 Health Insurance 1 014 444 998 517 1 027 311 1 014 326 04 E 230 Life Insurance 04 E 235 Dental Insurance 04 E 240 Long Term Disability Insurance 4 092 4 855 4 569 3 896 04 E 250 Active Employee 403B 34 145 35 307 38 073 30 732 04 E 251 Active Employee HRA 68 725 67 366 72 746 66 884 04 E 252 Severance 403B 7 701 16 000 16 000 0 04 E 253 Severance HRA 11 552 0 0 0 5 084 5 837 5 606 4 958 75 115 77 059 79 149 73 327

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 04 Community Service Fund E Expense FYTD Activity Date 6 2020 2019 20 06 08 20 Page 8 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 04 E 270 Workers Compensation 57 986 66 086 70 230 60 127 04 E 303 Contracts less than equal 25K 132 733 140 515 346 207 0 04 E 304 Contracts over 25K 215 238 120 000 236 000 0 04 E 305 Contracted Services 588 817 583 750 685 640 638 401 04 E 307 Legal Services 0 5 000 5 000 0 04 E 310 School Resource Officer 1 492 0 0 2 500 04 E 311 Other Contracted Security Serv 04 E 312 Credit Card Processing Fees 04 E 315 Repairs for Computers Tech 04 E 319 Contracted Technology Services 04 E 320 04 E 329 04 E 330 Utility Services Electric 04 E 332 Utility Services Water Sewer 04 E 334 Utility Services Natural Gas 04 E 360 Transportation Contracts 04 E 366 Travel and Conferences 04 E 368 Out Of State Travel Federal 04 E 369 Entry Fees Student Travel Allo 04 E 370 Operating Leases or Rentals 04 E 379 Printing External 04 E 394 Ed Payments to Other Agencies 04 E 398 Interdepartmental Services 04 E 401 Supplies Materials Non Instr 04 E 403 Printing Paper Tiger 04 E 405 NonInstr Software License 04 E 406 Instructional Software License 6 215 5 625 5 629 7 625 04 E 409 Printing Site Copiers 19 250 19 200 20 542 19 307 04 E 410 Custodial Supplies 18 774 18 200 19 300 22 000 04 E 411 HVAC Filters 703 2 000 2 400 750 04 E 413 Uniforms 1 459 0 0 0 04 E 420 Repair Supplies 921 1 500 1 800 1 300 04 E 430 Supplies Materials Instruct 114 595 110 768 146 723 143 249 04 E 433 Supplies Materials Individua 23 047 0 24 049 0 04 E 442 Gas Oil 250 375 375 400 04 E 455 NonInst Tech Supplies 2 930 5 650 7 160 5 650 04 E 456 Instructional Tech Supplies 180 0 567 8 000 04 E 460 Textbooks Instr Software 142 658 0 151 332 173 331 04 E 461 Standardized Tests 04 E 465 NonInst Tech Devices 04 E 466 Instructional Tech Devices 04 E 490 Food 04 E 520 04 E 530 04 E 820 Dues Membership Licenses 04 E 895 Federal Nonpublic Indirect C 04 E Expense 196 506 0 0 5 000 0 213 875 217 342 192 150 150 200 1 770 500 0 3 500 2 300 3 000 Communication Services 39 318 41 925 42 331 40 800 Postage and Parcel Services 27 279 30 350 27 400 26 825 105 992 92 000 92 000 106 000 7 547 6 300 6 300 7 100 29 332 24 300 24 300 25 000 228 044 278 900 344 457 250 400 37 454 49 082 73 792 57 600 0 0 1 183 0 228 760 202 000 226 072 206 000 2 854 2 100 5 060 5 100 43 905 52 200 54 700 52 000 18 349 35 300 38 300 35 300 103 955 80 000 80 000 80 000 134 845 184 309 269 398 299 221 8 280 9 450 9 455 8 300 22 485 9 550 13 535 13 200 4 280 0 0 0 16 929 11 920 89 805 22 450 11 359 2 000 75 288 2 000 119 718 138 630 136 876 128 630 Building Construction 0 10 250 10 250 10 000 Equipment Purchased 0 13 000 7 500 12 500 3 433 5 230 5 580 4 850 26 804 31 179 28 875 28 672 ________________ ________________ ________________ ________________ 12 790 824 13 409 769 14 906 731 13 461 452 ________________ ________________ ________________ ________________ 04 Community Service Fund 675 853 278 146 207 415 357 974 95

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 06 Building Construction Fund R Revenue 06 R 091 Unrealized Gains and Losses 06 R 092 Interest Earnings 06 R 629 Health and Safety Other Revenu 06 R 631 Sale of Bonds FYTD Activity Date 6 2020 2019 20 06 08 20 Page 9 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 2 358 0 0 0 411 618 0 1 230 600 1 101 000 155 127 0 178 862 0 24 581 720 0 182 132 700 0 ________________ ________________ ________________ ________________ 06 R E Revenue 25 150 823 0 183 542 162 1 101 000 2 026 671 0 6 229 964 5 406 145 0 0 1 005 0 Expense 06 E 305 Contracted Services 06 E 307 Legal Services 06 E 340 Insurance 24 513 0 3 735 0 06 E 350 Repairs and Maintenance 73 739 0 159 593 0 06 E 379 Printing External 173 0 0 0 06 E 401 Supplies Materials Non Instr 0 0 16 051 0 06 E 510 Site or Grounds Acquisition 100 000 0 2 738 995 0 06 E 511 Land Improvements 846 996 0 1 732 123 0 06 E 520 Building Construction 10 540 463 0 19 377 263 68 801 698 06 E Expense ________________ ________________ ________________ ________________ 13 612 555 0 30 258 729 74 207 843 ________________ ________________ ________________ ________________ 06 Building Construction Fund 11 538 268 0 153 283 433 73 106 843 96

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 07 Debt Service Fund R Revenue 07 R 001 Property Tax Levy 07 R 091 Unrealized Gains and Losses 07 R 092 Interest Earnings 07 R 234 07 R 258 07 R FYTD Activity Date 6 2020 2019 20 06 08 20 Page 10 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 8 951 255 9 741 894 9 645 478 6 337 0 0 20 789 100 0 119 311 87 000 80 000 17 000 Agricultural Market Value Cred 12 932 0 12 986 0 Other State Credits and Exempt 83 156 0 83 430 0 317 Long Term Facilities Maint Aid 581 123 620 552 620 552 696 046 07 R 623 Sale of Real Property 07 R 631 Sale of Bonds 07 R 635 Certificates of Participation 0 0 4 928 0 946 803 0 0 0 2 638 0 0 0 ________________ ________________ ________________ ________________ 07 R E Revenue 10 703 555 10 449 446 10 447 374 21 502 146 Expense 07 E 710 Principal on Bonds 7 140 000 7 475 000 7 475 000 12 020 000 07 E 720 Interest on Bonds 2 757 738 3 721 509 3 721 509 8 628 837 07 E 790 Other Debt Service Expenditure 12 550 20 000 20 000 20 000 ________________ ________________ ________________ ________________ 07 E Expense 9 910 288 11 216 509 11 216 509 20 668 837 ________________ ________________ ________________ ________________ 07 Debt Service Fund 793 267 767 063 769 135 833 309 97

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 08 FSA Plan HRA Trust Fund R Revenue 08 R 092 Interest Earnings 08 R 099 Miscellaneous Revenue from Loc 08 R Revenue FYTD Activity Date 6 2020 2019 20 06 08 20 Page 11 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 114 052 44 000 122 000 51 000 2 897 958 1 861 000 3 886 750 3 611 000 ________________ ________________ ________________ ________________ E 3 012 010 1 905 000 4 008 750 3 662 000 2 518 452 2 340 000 4 550 000 3 630 000 26 235 41 000 55 500 60 000 Expense 08 E 302 Claim Payments 08 E 305 Contracted Services ________________ ________________ ________________ ________________ 08 E Expense 2 544 687 2 381 000 4 605 500 3 690 000 ________________ ________________ ________________ ________________ 08 FSA Plan HRA Trust Fund 467 323 476 000 596 750 28 000 98

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 10 Non Allocated Fund R Revenue 10 R 050 Fees from Patrons 10 R 060 Admissions and Student Activit 10 R 096 Gifts and Bequests 10 R 098 Advertising Fees 10 R 099 Miscellaneous Revenue from Loc FYTD Activity Date 6 2020 2019 20 06 08 20 Page 12 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 270 902 0 85 014 0 4 504 0 8 362 0 567 325 0 236 371 0 8 001 0 32 751 0 835 475 0 699 042 0 ________________ ________________ ________________ ________________ 10 R E Revenue 1 686 207 0 1 061 540 0 Expense 10 E 141 Non Licensed Classroom Personn 6 731 0 0 0 10 E 145 Substitute Teacher Salaries 5 331 0 630 0 10 E 185 Other Salary Payments License 3 705 0 3 582 0 10 E 186 Other Salary Payments Non Lic 3 950 0 8 181 0 10 E 210 FICA 1 208 0 388 0 10 E 212 Medicare 283 0 89 0 10 E 214 PERA 582 0 39 0 10 E 218 TRA 685 0 326 0 10 E 220 Health Insurance 1 721 0 0 0 10 E 230 Life Insurance 5 0 0 0 10 E 235 Dental Insurance 114 0 0 0 10 E 240 Long Term Disability Insurance 8 0 0 0 10 E 251 Active Employee HRA 150 0 0 0 10 E 270 Workers Compensation 150 0 43 0 10 E 305 Contracted Services 323 807 0 212 993 0 10 E 311 Other Contracted Security Serv 2 0 0 0 10 E 312 Credit Card Processing Fees 0 0 268 0 10 E 315 Repairs for Computers Tech 131 0 7 110 0 10 E 320 Communication Services 1 057 0 911 0 10 E 329 Postage and Parcel Services 213 0 467 0 10 E 360 Transportation Contracts 138 616 0 58 865 0 10 E 366 Travel and Conferences 26 274 0 11 783 0 10 E 369 Entry Fees Student Travel Allo 294 416 0 87 184 0 10 E 370 Operating Leases or Rentals 31 683 0 18 444 0 10 E 382 Laundry Dry Cleaning 184 0 0 0 10 E 388 Athletic Officials 14 650 0 18 169 0 10 E 401 Supplies Materials Non Instr 299 922 0 1 298 800 0 10 E 403 Printing Paper Tiger 1 222 0 344 0 10 E 405 NonInstr Software License 19 789 0 3 148 0 10 E 406 Instructional Software License 16 438 0 21 855 0 10 E 409 Printing Site Copiers 17 0 22 0 10 E 413 Uniforms 47 395 0 111 673 0 10 E 430 Supplies Materials Instruct 58 549 0 21 253 0 10 E 442 Gas Oil 97 0 268 0 10 E 455 NonInst Tech Supplies 14 719 0 754 0 10 E 456 Instructional Tech Supplies 11 971 0 2 490 0 10 E 460 Textbooks Instr Software 0 0 414 0 10 E 461 Standardized Tests 5 140 0 6 464 0 10 E 465 NonInst Tech Devices 16 262 0 19 615 0 10 E 466 Instructional Tech Devices 17 728 0 15 077 0 10 E 470 Media Resources 0 0 499 0 10 E 490 Food 46 601 0 66 022 0 10 E 511 Land Improvements 42 639 0 0 0 10 E 520 Building Construction 35 381 0 0 0 99

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 10 Non Allocated Fund E Expense 10 E 820 Dues Membership Licenses 10 E 898 Scholarships FYTD Activity Date 6 2020 2019 20 06 08 20 Page 13 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 5 034 0 3 949 0 14 750 0 33 676 0 ________________ ________________ ________________ ________________ 10 E Expense 1 509 310 0 2 035 795 0 ________________ ________________ ________________ ________________ 10 Non Allocated Fund 176 897 0 974 255 0 100

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 15 Building Construction Fund 15 R Revenue 15 R 092 Interest Earnings FYTD Activity 11 752 Date 6 2020 2019 20 06 08 20 Page 14 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 0 2 710 0 ________________ ________________ ________________ ________________ 15 R E Revenue 11 752 0 2 710 0 Expense 15 E 350 Repairs and Maintenance 750 0 0 0 15 E 379 Printing External 147 0 0 0 15 E 511 Land Improvements 104 985 0 475 726 0 ________________ ________________ ________________ ________________ 15 E Expense 105 882 0 475 726 0 ________________ ________________ ________________ ________________ 15 Building Construction Fund 15 94 130 0 473 016 0 101

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 18 Custodial Fund R Revenue 18 R 099 Miscellaneous Revenue from Loc FYTD Activity 0 Date 6 2020 2019 20 06 08 20 Page 15 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 0 7 514 0 ________________ ________________ ________________ ________________ 18 R E Revenue 0 0 7 514 0 Expense 18 E 898 Scholarships 0 0 4 741 0 18 E 899 Miscellaneous Expenditures 0 0 2 773 0 ________________ ________________ ________________ ________________ 18 E Expense 0 0 7 514 0 ________________ ________________ ________________ ________________ 18 Custodial Fund 0 0 0 0 102

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 19 Building Construction Fund 19 R Revenue 19 R 092 Interest Earnings FYTD Activity 1 350 Date 6 2020 2019 20 06 08 20 Page 16 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 0 1 000 0 ________________ ________________ ________________ ________________ 19 R E Revenue 1 350 0 1 000 0 145 0 0 0 0 0 72 211 0 Expense 19 E 379 Printing External 19 E 520 Building Construction ________________ ________________ ________________ ________________ 19 E Expense 145 0 72 211 0 ________________ ________________ ________________ ________________ 19 Building Construction Fund 19 1 205 0 71 211 0 103

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 20 Workers Compensation Fund R Revenue FYTD Activity Date 6 2020 2019 20 06 08 20 Page 17 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 20 R 091 Unrealized Gains and Losses 12 674 0 0 0 20 R 092 Interest Earnings 25 776 29 000 14 000 4 000 20 R 099 Miscellaneous Revenue from Loc 1 067 223 953 000 976 000 982 000 ________________ ________________ ________________ ________________ 20 R E Revenue 1 105 673 982 000 990 000 986 000 Expense 20 E 114 Off Schedule Admin 13 743 13 838 13 777 14 087 20 E 171 Clerical 48 688 47 946 48 820 49 676 20 E 210 FICA 3 460 3 453 3 788 3 550 20 E 212 Medicare 809 807 886 829 20 E 214 PERA 4 629 4 635 4 695 4 782 20 E 220 Health Insurance 16 908 17 260 17 260 16 691 20 E 230 Life Insurance 91 94 96 99 20 E 235 Dental Insurance 1 562 1 628 1 587 1 628 20 E 240 Long Term Disability Insurance 20 E 251 Active Employee HRA 20 E 270 Workers Compensation 463 402 412 414 20 E 302 Claim Payments 785 115 875 000 856 000 936 000 20 E 305 Contracted Services 147 858 167 265 186 265 176 678 20 E 366 Travel and Conferences 97 500 480 500 20 E 401 Supplies Materials Non Instr 252 500 390 500 20 E 405 NonInstr Software License 4 0 20 0 20 E 409 Printing Site Copiers 389 500 500 500 20 E 820 Dues Membership Licenses 0 300 410 300 20 E 910 Permanent Transfer 500 000 0 0 0 88 92 93 95 1 725 1 762 1 762 1 693 ________________ ________________ ________________ ________________ 20 E Expense 1 525 881 1 135 982 1 137 241 1 208 022 ________________ ________________ ________________ ________________ 20 Workers Compensation Fund 420 208 153 982 147 241 222 022 104

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 25 Dental Trust Fund R Revenue 25 R 092 Interest Earnings 25 R 099 Miscellaneous Revenue from Loc 25 R Revenue FYTD Activity Date 6 2020 2019 20 06 08 20 Page 18 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 3 958 2 000 5 000 1 000 2 695 832 2 777 000 2 768 000 2 753 000 ________________ ________________ ________________ ________________ E 2 699 790 2 779 000 2 773 000 2 754 000 Expense 25 E 114 Off Schedule Admin 13 743 13 838 13 777 14 087 25 E 171 Clerical 65 486 58 718 59 502 35 082 25 E 210 FICA 5 297 4 265 4 485 2 938 25 E 212 Medicare 1 239 997 1 049 687 25 E 214 PERA 6 688 5 442 5 496 3 687 25 E 220 Health Insurance 17 534 17 896 17 896 9 798 25 E 230 Life Insurance 104 107 110 81 25 E 235 Dental Insurance 1 507 1 576 1 536 868 25 E 240 Long Term Disability Insurance 101 105 106 78 25 E 250 Active Employee 403B 750 761 750 128 25 E 251 Active Employee HRA 1 725 1 762 1 762 924 25 E 270 Workers Compensation 669 473 483 320 25 E 302 Claim Payments 2 301 005 2 476 000 2 475 200 2 575 000 25 E 305 Contracted Services 95 750 114 700 114 300 120 700 25 E 315 Repairs for Computers Tech 0 500 500 500 25 E 401 Supplies Materials Non Instr 1 509 2 000 1 980 2 000 25 E 403 Printing Paper Tiger 64 100 300 100 25 E 405 NonInstr Software License 0 200 220 200 25 E 409 Printing Site Copiers 831 1 000 1 000 1 000 25 E 465 NonInst Tech Devices 0 0 800 0 25 E 820 Dues Membership Licenses 150 0 200 0 ________________ ________________ ________________ ________________ 25 E Expense 2 514 152 2 700 440 2 701 452 2 768 178 ________________ ________________ ________________ ________________ 25 Dental Trust Fund 185 638 78 560 71 548 14 178 105

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 29 Health Trust Fund R Revenue 29 R 091 Unrealized Gains and Losses 29 R 092 Interest Earnings 29 R 099 Miscellaneous Revenue from Loc FYTD Activity Date 6 2020 2019 20 06 08 20 Page 19 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 76 046 0 0 0 362 464 273 000 178 000 38 000 30 312 861 30 195 000 30 275 000 30 332 000 ________________ ________________ ________________ ________________ 29 R E Revenue 30 751 371 30 468 000 30 453 000 30 370 000 Expense 29 E 114 Off Schedule Admin 29 E 171 Clerical 94 156 94 624 94 311 96 433 140 135 145 695 135 284 168 144 29 E 210 FICA 29 E 212 Medicare 13 626 14 231 14 115 15 859 3 187 3 328 3 301 29 E 214 3 709 PERA 16 783 18 022 17 220 19 844 29 E 29 E 220 Health Insurance 46 722 48 117 48 117 50 016 230 Life Insurance 365 383 380 408 29 E 235 Dental Insurance 3 994 4 235 4 088 4 871 29 E 240 Long Term Disability Insurance 312 327 324 352 29 E 250 Active Employee 403B 750 761 1 250 1 409 29 E 251 Active Employee HRA 4 575 4 715 4 715 4 965 29 E 270 Workers Compensation 1 678 1 563 1 510 1 721 29 E 299 Other Employee Benefits 413 0 0 0 29 E 302 Claim Payments 35 581 434 31 498 000 29 865 231 32 598 000 29 E 305 Contracted Services 1 082 526 1 140 000 1 139 490 1 196 000 29 E 315 Repairs for Computers Tech 0 500 500 500 29 E 329 Postage and Parcel Services 8 074 7 500 7 500 7 500 29 E 366 Travel and Conferences 543 1 000 1 000 1 000 29 E 379 Printing External 0 700 700 700 29 E 401 Supplies Materials Non Instr 1 195 1 900 1 890 1 900 29 E 403 Printing Paper Tiger 889 700 1 520 700 29 E 405 NonInstr Software License 1 775 12 000 12 000 12 000 29 E 409 Printing Site Copiers 1 181 1 200 1 200 1 200 29 E 465 NonInst Tech Devices 0 0 1 000 0 29 E 490 Food 124 200 200 200 29 E 530 Equipment Purchased 0 1 500 0 1 500 29 E 820 Dues Membership Licenses 260 300 500 300 ________________ ________________ ________________ ________________ 29 E Expense 37 004 697 33 001 501 31 357 346 34 189 231 ________________ ________________ ________________ ________________ 29 Health Trust Fund 6 253 326 2 533 501 904 346 3 819 231 106

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 30 Printing Services Fund R Revenue 30 R 092 Interest Earnings 30 R 099 Miscellaneous Revenue from Loc 30 R Revenue FYTD Activity Date 6 2020 2019 20 06 08 20 Page 20 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 3 836 3 000 3 000 1 000 434 707 410 000 410 000 630 880 ________________ ________________ ________________ ________________ E 438 543 413 000 413 000 631 880 Expense 30 E 171 Clerical 100 419 97 664 98 457 100 289 30 E 210 FICA 6 000 5 922 6 070 6 027 30 E 212 Medicare 1 403 1 384 1 420 1 410 30 E 214 PERA 7 505 7 325 7 384 7 521 30 E 220 Health Insurance 17 208 17 466 17 466 17 638 30 E 230 Life Insurance 30 E 235 Dental Insurance 30 E 240 Long Term Disability Insurance 30 E 250 Active Employee 403B 30 E 251 30 E 270 30 E 118 121 124 127 1 923 1 998 1 968 2 017 48 49 49 50 1 333 1 523 1 500 1 538 Active Employee HRA 750 761 761 769 Workers Compensation 751 634 648 651 305 Contracted Services 516 1 000 900 1 000 30 E 311 Other Contracted Security Serv 19 0 0 0 30 E 312 Credit Card Processing Fees 0 0 200 0 30 E 315 Repairs for Computers Tech 375 0 375 0 30 E 380 Computer Technology Leases 174 612 159 135 159 135 333 135 30 E 401 Supplies Materials Non Instr 91 655 105 000 103 813 105 000 30 E 405 NonInstr Software License 11 9 000 9 000 14 400 30 E 409 Printing Site Copiers 18 0 25 0 30 E 455 NonInst Tech Supplies 25 0 17 0 30 E 465 NonInst Tech Devices 0 0 670 0 30 E 530 Equipment Purchased 20 164 0 0 0 30 E 820 Dues Membership Licenses 49 0 0 0 ________________ ________________ ________________ ________________ 30 E Expense 424 902 408 982 409 982 591 572 ________________ ________________ ________________ ________________ 30 Printing Services Fund 13 641 4 018 3 018 40 308 107

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 45 Postemployment Benefits Trust R Revenue FYTD Activity Date 6 2020 2019 20 06 08 20 Page 21 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 45 R 091 Unrealized Gains and Losses 391 146 0 0 0 45 R 092 Interest Earnings 390 886 250 000 455 000 65 000 45 R 614 Contributions to Postemploymen 1 659 503 1 807 782 1 874 174 2 027 994 45 R 616 Retiree Contributions to Poste 438 707 403 000 398 000 398 000 ________________ ________________ ________________ ________________ 45 R E Revenue 2 880 242 2 460 782 2 727 174 2 490 994 1 234 194 1 346 767 1 408 159 1 561 979 5 029 6 000 6 000 6 000 Expense 45 E 220 Health Insurance 45 E 305 Contracted Services ________________ ________________ ________________ ________________ 45 E Expense 1 239 223 1 352 767 1 414 159 1 567 979 ________________ ________________ ________________ ________________ 45 Postemployment Benefits Trust 1 641 019 1 108 015 1 313 015 923 015 108

3frbud12 p 72 4 05 20 02 00 06 Rochester ISD 535 Budget Summary by Source Object 2018 19 FD T ORG PRG CRS FIN OBJ 50 Student Activities Fund R Revenue FYTD Activity Date 6 2020 2019 20 06 08 20 Page 22 2 15 PM 2019 20 2020 21 Original Budget FYTD Revised Bdg Original Budget 50 R 050 Fees from Patrons 0 0 197 248 0 50 R 096 Gifts and Bequests 0 0 19 816 0 50 R 099 Miscellaneous Revenue from Loc 0 0 560 914 0 ________________ ________________ ________________ ________________ 50 R E Revenue 0 0 777 978 0 Expense 50 E 305 Contracted Services 0 0 27 839 0 50 E 329 Postage and Parcel Services 0 0 115 0 50 E 360 Transportation Contracts 0 0 6 215 0 50 E 366 Travel and Conferences 0 0 48 0 50 E 369 Entry Fees Student Travel Allo 0 0 208 458 0 50 E 388 Athletic Officials 0 0 450 0 50 E 401 Supplies Materials Non Instr 0 0 367 525 0 50 E 405 NonInstr Software License 0 0 892 0 50 E 455 NonInst Tech Supplies 0 0 86 0 50 E 465 NonInst Tech Devices 0 0 5 522 0 50 E 490 Food 0 0 21 608 0 50 E 820 Dues Membership Licenses 0 0 3 668 0 50 E 899 Miscellaneous Expenditures 0 0 135 551 0 ________________ ________________ ________________ ________________ 50 E Expense 0 0 777 977 0 ________________ ________________ ________________ ________________ 50 Student Activities Fund 0 0 1 0 109

110

APPENDIX 6 The purpose of Appendix 6 is to show the ending fund balance by fund on June 30 2019 the estimated ending fund balance by fund on June 30 2020 and the implications of the proposed budget to the estimated ending fund balance on June 30 2021 The General Fund unassigned balance is highlighted to show compliance with School Board policy School Board policy is 6 0 or greater in the unassigned fund balance at year end 111

112 500 336 538 356 355 431 Actual 2019 2020 Expenditures Transfers Out 246 028 676 1 978 704 725 910 9 060 898 14 904 877 30 258 729 475 726 72 211 11 216 509 4 605 500 7 514 1 137 240 2 701 450 31 357 346 409 982 1 414 159 GENERAL FUND FUND 01 10 50 Areas of Reserve Restricted for Alternative Learning Center Restricted for Basic Skills Restricted for Long Term Facilities Maintenance Restricted for Medical Assistance Restricted for Operating Capital Restricted for Projects Funded by Certificates of Participation Restricted for Safe Schools Restricted for Staff Development Restricted for Student Activities Nonspendable Assigned 50 Rule Assigned Band Uniforms Assigned Donated Funds Assigned Facilities Vehicles Assigned PSEO Joint Ventures Assigned Severance Assigned Site Carry Over Assigned Special Education Vehicles Unassigned 94 629 833 Actual 2019 2020 Revenues Transfers In 239 499 289 1 004 454 725 910 8 628 911 15 112 289 183 542 162 2 710 1 000 10 447 374 4 008 750 7 514 990 000 2 773 000 30 453 000 413 000 2 727 174 The General Fund for reporting purposes consists of Funds 01 10 50 within the District s internal accounting system GRAND TOTALS GENERAL FUND 01 NON ALLOCATED FUND 10 STUDENT ACTIVITIES FUND 50 FOOD SERVICE FUND 02 COMMUNITY SERVICE FUND 04 BUILDING CONSTRUCTION FUND 06 BUILDING CONSTRUCTION FUND 15 BUILDING CONSTRUCTION FUND 19 DEBT SERVICE FUND 07 FSA PLAN HRA TRUST FUND 08 CUSTODIAL FUND 18 WORKERS COMPENSATION FUND 20 DENTAL INSURANCE TRUST FUND 25 HEALTH INSURANCE TRUST FUND 29 PRINTING SERVICES FUND 30 OPEB TRUST FUND 45 Actual Fund Balance 6 30 2019 36 378 718 1 007 152 0 3 347 566 974 170 18 707 088 473 016 71 211 2 944 184 8 021 205 0 422 682 206 915 9 729 751 143 970 12 202 205 BUDGETED AS OF 3 31 20 197 933 251 371 2 247 771 2 120 827 340 294 0 907 011 0 0 924 965 0 0 32 902 0 0 2 271 891 0 574 159 20 013 110 29 882 234 238 610 940 Actual Fund Balance 6 30 2020 29 849 332 32 902 0 2 915 579 1 181 582 171 990 521 0 0 2 175 049 7 424 455 0 275 442 278 465 8 825 405 146 988 13 515 220 SUMMARY BY FUND FOR 2019 2020 864 286 00 2566231 0 66744 0 0 59453 710 508 00 2 566 231 00 0 00 66 744 00 0 00 1 242 792 00 148 605 00 8 0 Expenditures 3 519 708 00 468 802 00 6 559 323 00 1 700 000 00 4 498 615 00 403 573 220 Budgeted 2020 2021 Expenditures Transfers Out 241 398 258 0 0 9 821 848 13 461 452 74 207 843 0 0 20 668 837 3 690 000 0 1 208 022 2 768 178 34 189 231 591 572 1 567 979 Revenue 3 278 521 00 700 988 00 4 311 552 00 1 700 000 00 4 464 194 00 326 507 839 Budgeted 2020 2021 Revenues Transfers In 239 469 060 0 0 9 721 333 13 819 426 1 101 000 0 0 21 502 146 3 662 000 0 986 000 2 754 000 30 370 000 631 880 2 490 994 0 483 557 0 2 120 827 305 873 0 753 233 0 0 698 334 0 0 32 902 0 0 3 514 683 0 663 311 19 380 316 8 0 27 953 036 161 545 559 Budgeted Fund Balance 6 30 2021 27 920 134 32 902 0 2 815 064 1 539 556 98 883 678 0 0 3 008 358 7 396 455 0 53 420 264 287 5 006 174 187 296 14 438 235 PROPOSED BUDGET AS OF 5 11 20 SUMMARY BY FUND FOR 2020 2021

APPENDIX 7 The purpose of Appendix 7 is to show the Five Year General Fund Financial Forecast Due to the uncertainty surrounding the COVID 19 pandemic two forecasts have been prepared One assumes the best case scenario which means the State is able to increase funding by 2 as has been the trend over the last several years The other one assumes the worst case scenario which means the State is unable to increase funding by any percentage The forecast shows that the unassigned fund balance will meet or exceed the School Board policy of 6 through 2021 2022 in the best case scenario In the worst case scenario a large deficit appears in 20212022 which will require significant budget reductions Both scenarios show large deficits in 2022 2023 due to opening new school buildings No matter what scenario plays out major adjustments will need to be made no later than 2022 2023 but it would be more prudent to plan for significant spending adjustments in the 20212022 budget It is important to note when considering long range forecasts that accounting for variables two or more years into the future is less certain than accounting for the present year and the next year Many things will change as it relates to funding and needs between now and five years from now This projection is a roadmap for the District s administration and School Board to use in making long term spending decisions The following assumptions are assumed within both forecast scenarios Voter approved referendum of 776 33 per pupil unit with inflationary increases will be in place through school year 2025 2026 A referendum could be held to change this funding to any amount up to the maximum allowed which is presently 1 779 50 per pupil unit At a minimum a renewal vote will need to be held no later than fall 2025 Local optional revenue of 724 per pupil unit will continue indefinitely Compensatory funding in 2020 2021 will be 1 million lower as compared to 2019 2020 This is largely based on the final count of free and reduced lunch price status students in the District on October 1 2019 compared to October 1 2018 Reductions in staffing at school buildings are included in the 2020 2021 budget to align with decreases in Compensatory aid since the money is mostly allocated to principals to use at their discretion Restricted funding provided to the District through grants donations and other governmental sources will never have expenditures greater than the revenues provided Expenditures will be reduced as necessary when the dedicated funding is not sufficient to sustain them All employment contracts are current through June 30 2020 Additionally teachers and principals have settled contracts in place for 2020 2021 and Off Schedule is settled through 2021 2022 For all other groups the forecast is assuming 2 5 adjustments for staff but negotiations still need to occur Ten FTEs are assumed for contingency purposes in 2020 2021 to address increased numbers of general and special education student counts that become known between May and September This is an arbitrary number selected by finance staff to acknowledge that there has consistently been year over year increases in student counts that require additional staff to be hired Additionally the forecast assumes ten additional teachers will need to be hired each year to account for growth in student numbers that are also assumed in the revenue budget Contracted services supplies and capital expenditures will grow at approximately 3 annually Utilities will grow at approximately 3 annually for electricity water and natural gas Leases and other debt payments are forecasted per the payment schedules agreed to The forecast assumes opening new schools in 2022 2023 which exacerbates the amount of projected deficit from 2021 2022 The additional overhead costs are for new principals maintenance clerical nurses electricity natural gas and other costs which show the estimated operating cost impact of opening new facilities 113

114 43 838 775 181 390 352 9 311 854 6 688 673 241 229 654 193 305 390 55 427 900 248 733 289 7 503 636 37 385 870 20 013 109 9 869 124 29 882 234 8 0 REVENUE Property Taxes State Federal Other Local TOTAL REVENUE EXPENDITURES Salary and Benefit Costs Other TOTAL EXPENDITURES SURPLUS DEFICIT BEGINNING FUND BALANCE UNASSIGNED OTHER PROJECTED YEAR END BALANCE UNASSIGNED FUND BALANCE AS OF EXPENDITURES FY 2020 BUDGET 19 380 315 8 572 720 27 953 036 Difference 8 0 29 882 234 1 929 198 196 434 043 44 964 215 241 398 258 42 572 801 185 922 891 6 594 416 4 378 952 239 469 060 FY 2021 15 569 915 8 536 190 24 106 104 Difference 6 3 27 953 036 3 846 896 201 773 402 44 787 214 246 560 615 43 650 738 188 851 807 6 537 781 3 673 393 242 713 719 FY 2022 Page 1 6 8 2020 1 38 PM 1 6 18 9 2 9 2 9 2 5 29 2 34 5 0 7 chg as of May 11 2020 2 7 0 4 2 1 2 5 1 6 0 9 16 1 1 4 chg 5 868 819 8 569 642 14 438 461 Difference 2 3 24 106 104 9 667 673 210 107 403 45 244 805 255 352 207 42 809 947 192 663 413 6 537 781 3 673 393 245 684 534 FY 2023 4 1 1 0 3 6 1 9 2 0 0 0 0 0 1 2 chg 2 9 3 7 3 0 2 2 1 8 0 0 0 0 1 8 chg 25 064 215 9 762 104 15 302 111 Difference 9 3 1 400 673 16 702 784 222 063 673 47 363 833 269 427 505 43 080 402 199 433 145 6 537 781 3 673 393 252 724 721 FY 2025 2 7 0 9 2 4 1 5 1 7 0 0 0 0 1 1 chg All Assumptions have been provided by the District 7 430 353 8 831 027 1 400 673 Difference 2 8 14 438 461 13 037 787 216 186 725 46 925 995 263 112 720 43 732 046 196 131 713 6 537 781 3 673 393 250 074 933 FY 2024 REVENUE EXPENDITURE PROJECTIONS Five Year General Fund Financial Forecast Best Case Scenario with 2 State Aid Increases FY22 FY23

115 Revenues FY 2021 Expenditures FY 2022 FY 2023 FY 2024 FY 2024 FY 2025 Page 2 6 8 2020 1 38 PM 20 0 15 0 25 0 FY 2023 25 1 20 0 30 0 5 0 10 0 15 0 0 0 7 4 15 0 20 0 5 0 5 9 25 0 30 0 10 0 FY 2022 15 6 35 0 18 000 000 10 0 FY 2021 19 4 FY 2025 16 000 000 14 000 000 12 000 000 10 000 000 8 000 000 6 000 000 4 000 000 0 0 FY 2020 20 0 UNASSIGNED FUND BALANCE MILLIONS FY 2020 0 2 000 000 5 0 5 0 10 0 15 0 20 0 25 0 0 50 000 000 100 000 000 150 000 000 200 000 000 250 000 000 300 000 000 REVENUES VS EXPENDITURES FY 2020 29 9 FY 2021 1 929 198 FY 2022 3 846 896 FY 2023 9 667 673 FY SURPLUS DEFICIT FY 2024 13 037 787 FY 2021 28 0 FY 2022 24 1 FY 2024 1 4 FY 2025 15 3 16 702 784 FY 2025 All Assumptions have been provided by the District FY 2023 14 4 YEAR END FUND BALANCE MILLIONS FY 2020 7 503 636 General Fund Projection Summary ROCHESTER PUBLIC SCHOOL DISTRICT

116 43 838 775 181 390 352 9 311 854 6 688 673 241 229 654 193 305 390 55 427 900 248 733 289 7 503 636 37 385 870 20 013 109 9 869 124 29 882 234 8 0 REVENUE Property Taxes State Federal Other Local TOTAL REVENUE EXPENDITURES Salary and Benefit Costs Other TOTAL EXPENDITURES SURPLUS DEFICIT BEGINNING FUND BALANCE UNASSIGNED OTHER PROJECTED YEAR END BALANCE UNASSIGNED FUND BALANCE AS OF EXPENDITURES FY 2020 BUDGET 19 380 315 8 572 720 27 953 036 Difference 8 0 29 882 234 1 929 198 196 434 043 44 964 215 241 398 258 42 572 801 185 922 891 6 594 416 4 378 952 239 469 060 FY 2021 13 048 539 8 330 146 21 378 684 Difference 5 3 27 953 036 6 574 346 201 773 402 44 735 919 246 509 320 43 650 738 186 073 062 6 537 781 3 673 393 239 934 974 FY 2022 Page 1 6 8 2020 1 36 PM 1 6 18 9 2 9 2 9 2 5 29 2 34 5 0 7 chg as of May 11 2020 2 7 0 5 2 1 2 5 0 1 0 9 16 1 0 2 chg 1 738 879 7 942 624 6 203 745 Difference 0 7 21 378 684 15 174 939 210 107 403 45 141 078 255 248 480 42 809 947 187 052 420 6 537 781 3 673 393 240 073 541 FY 2023 4 1 0 9 3 5 1 9 0 5 0 0 0 0 0 1 chg 2 9 3 7 3 0 2 2 1 8 0 0 0 0 1 8 chg 43 114 348 8 242 423 34 871 925 Difference 16 0 12 442 678 22 429 246 222 063 673 47 255 338 269 319 011 43 080 402 193 598 189 6 537 781 3 673 393 246 889 765 FY 2025 2 7 0 9 2 4 1 5 1 7 0 0 0 0 1 0 chg All Assumptions have been provided by the District 20 209 021 7 766 343 12 442 678 Difference 7 7 6 203 745 18 646 422 216 186 725 46 820 045 263 006 770 43 732 046 190 417 128 6 537 781 3 673 393 244 360 348 FY 2024 REVENUE EXPENDITURE PROJECTIONS Five Year General Fund Financial Forecast Worst Case Scenario with 0 State Aid Increases FY22 FY23

117 Revenues FY 2021 Expenditures FY 2022 FY 2023 FY 2024 50 0 40 0 30 0 20 0 10 0 FY 2020 FY 2021 FY 2022 1 7 20 2 43 1 Page 2 6 8 2020 1 36 PM 30 0 FY 2023 FY 2024 FY 2025 40 0 30 0 20 0 10 0 0 0 10 0 13 0 40 0 25 000 000 0 0 19 4 FY 2025 20 000 000 15 000 000 10 000 000 20 0 20 0 UNASSIGNED FUND BALANCE MILLIONS FY 2020 0 5 000 000 10 0 20 0 30 0 0 50 000 000 100 000 000 150 000 000 200 000 000 250 000 000 300 000 000 REVENUES VS EXPENDITURES FY 2020 29 9 FY 2021 1 929 198 FY 2022 6 574 346 FY 2023 15 174 939 FY SURPLUS DEFICIT FY 2024 18 646 422 FY 2021 28 0 FY 2022 21 4 FY 2024 12 4 34 9 FY 2025 FY 2025 22 429 246 All Assumptions have been provided by the District FY 2023 6 2 YEAR END FUND BALANCE MILLIONS FY 2020 7 503 636 General Fund Projection Summary ROCHESTER PUBLIC SCHOOL DISTRICT