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Home My WebLink About2022-23FinalBudgetDocument Bozeman School District 7 Bozeman Public Schools 1 1 1 J 2022-23 Adopted Budget Prepared By: Lacy Clark, Director of Business Services Mike Waterman, Executive Director of Business and Operations Bozeman Public Schools Gallatin County, Montana PO Box 520 Bozeman, MT 59771 Phone 406-522-6045 www.bsd7.org BOZEMAN PUBLIC SCHOOLS 2022-23 ADOPTED BUDGET TABLE OF CONTENTS EXECUTIVESUMMARY...................................................................................................................................................................................................... 1 ORGANIZATIONALSECTION..........................................................................................................................................................................................2 Boardof Trustees.......................................................................................................................................................................................................... 2 ExecutiveAdministration............................................................................................................................................................................................... 3 Major Goals and Objectives—Long Range Strategic Plan...........................................................................................................................................4 Budget Development Process and Timeline................................................................................................................................................................. 5 Allocation of Human and Financial Resources.............................................................................................................................................................. 5 FINANCIALSECTION....................................................................................................................................................................................................... 7 BudgetOverview........................................................................................................................................................................................................... 7 ExpenditureSummary................................................................................................................................................................................................... 8 SignificantTrends, Events, and Initiatives................................................................................................................................................................... 10 RevenueSummary..................................................................................................................................................................................................... 13 BudgetForecast.......................................................................................................................................................................................................... 14 INFORMATIONALSECTION.......................................................................................................................................................................................... 17 Enrollment................................................................................................................................................................................................................... 17 Taxation...................................................................................................................................................................................................................... 19 PersonnelResource Changes.................................................................................................................................................................................... 25 DebtChanges............................................................................................................................................................................................................. 26 OTHERINFORMATION..................................................................................................................................................................................................27 Awards........................................................................................................................................................................................................................ 27 Acknowledgements..................................................................................................................................................................................................... 27 2021-22 MERITORIOUS BUDGET AWARD CERTIFICATE...........................................................................................................................................28 FF ORGANIZATIONALSECTION......................�........... ............................. .................................................................................................................29 DISTRICTOVERVIEW.....................................................................................................................................................................................................30 LegalAutonomy, Fiscal Independence.........................................................................................................................................................................30 Levelof Education Provided.........................................................................................................................................................................................31 GeographicArea Served...............................................................................................................................................................................................32 Current Enrollment and Number of Campuses.............................................................................................................................................................34 BOZEMAN PUBLIC SCHOOLS 2022-23 ADOPTED BUDGET TABLE OF CONTENTS GOVERNANCESTRUCTURE..........................................................................................................................................................................................37 Structure and Listing of School Board Members..........................................................................................................................................................37 Organizational Chart of Administrative Staff by Position and Title...............................................................................................................................37 ORGANIZATIONAL GOALS AND MISSION....................................................................................................................................................................39 MissionStatement/Core Purpose................................................................................................................................................................................40 MajorGoals and Objectives.........................................................................................................................................................................................40 Costof Major Goals and Objectives..............................................................................................................................................................................42 Fiduciary/Budgetary Goals............................................................................................................................................................................................43 Factors Affecting the Development of this Year's Budget.............................................................................................................................................43 BUDGETINGPROCESS..................................................................................................................................................................................................47 Policies..........................................................................................................................................................................................................................47 Regulations Governing the Budgeting Process.............................................................................................................................................................48 ApplicableFund Types and Titles.................................................................................................................................................................................48 Classification of Revenues and Expenditures...............................................................................................................................................................49 Explanation of Key Revenues and Expenditures..........................................................................................................................................................51 FundBalance Policies...................................................................................................................................................................................................52 FINANCIALREPORTING.................................................................................................................................................................................................53 Basisof Accounting......................................................................................................................................................................................................53 FundFinancial Statements..........................................................................................................................................................................................54 BUDGETDEVELOPMENT PROCESS............................................................................................................................................................................55 BudgetProcess.............................................................................................................................................................................................................55 GeneralBudget Timeline/Calendar...............................................................................................................................................................................57 CapitalProjects Timeline/Calendar...............................................................................................................................................................................59 BudgetAdministration and Management......................................................................................................................................................................60 OTHER LOCAL SUSTAINING REVENUE SOURCES.....................................................................................................................................................61 Indirect Cost and Aggregate Reimbursements.............................................................................................................................................................61 Tax Increment Finance District Receipts.......................................................................................................................................................................62 FINANCIALSECTION..........................................................................................................................................................................................................66 OVERVIEW.......................................................................................................................................................................................................................67 Presentation of Revenues and Expenditures................................................................................................................................................................67 BOZEMAN PUBLIC SCHOOLS 2022-23 ADOPTED BUDGET TABLE OF CONTENTS ALLBUDGETED FUNDS..................................................................................................................................................................................................70 Overview....................................................................................................................................................................................................................... 71 Financing...................................................................................................................................................................................................................... 75 BozemanPublic Schools Overview............................................................................................................................................................................... 76 ExpenditureBudget.......................................................................................................................................................................................................86 RevenueBudget...........................................................................................................................................................................................................88 FundBalances and Reserves.......................................................................................................................................................................................90 OPERATINGFUNDS........................................................................................................................................................................................................91 Overview.......................................................................................................................................................................................................................92 Financing......................................................................................................................................................................................................................92 BozemanPublic Schools Overview...............................................................................................................................................................................93 ExpenditureBudget.......................................................................................................................................................................................................94 RevenueBudget...........................................................................................................................................................................................................96 FundBalances and Reserves.......................................................................................................................................................................................98 GENERALFUND..............................................................................................................................................................................................................99 Overview..................................................................................................................................................................................................................... 100 Financing.................................................................................................................................................................................................................... 100 BozemanPublic Schools Overview............................................................................................................................................................................. 105 Budgetand Taxation History....................................................................................................................................................................................... 111 FundBalances and Reserves..................................................................................................................................................................................... 113 ExpenditureBudget..................................................................................................................................................................................................... 116 Expenditure Budget:Budget Summary by Location.................................................................................................................................................... 118 RevenueBudget......................................................................................................................................................................................................... 119 Fund Balance and Reserve Analysis.......................................................................................................................................................................... 120 TRANSPORTATIONFUND............................................................................................................................................................................................121 Overview..................................................................................................................................................................................................................... 122 Financing.................................................................................................................................................................................................................... 122 BozemanPublic Schools Overview............................................................................................................................................................................. 123 Budgetand Taxation History....................................................................................................................................................................................... 124 FundBalances and Reserves..................................................................................................................................................................................... 126 ExpenditureBudget..................................................................................................................................................................................................... 128 2022-23 Bus Transportation Routes........................................................................................................................................................................... 130 RevenueBudget......................................................................................................................................................................................................... 132 Fund Balance and Reserve Analysis.......................................................................................................................................................................... 133 iii BOZEMAN PUBLIC SCHOOLS 2022-23 ADOPTED BUDGET TABLE OF CONTENTS BUSDEPRECIATION FUND..........................................................................................................................................................................................134 Overview..................................................................................................................................................................................................................... 135 Financing.................................................................................................................................................................................................................... 135 BozemanPublic Schools Overview............................................................................................................................................................................. 135 Budgetand Taxation History....................................................................................................................................................................................... 135 FundBalances and Reserves..................................................................................................................................................................................... 136 ExpenditureBudget..................................................................................................................................................................................................... 138 RevenueBudget......................................................................................................................................................................................................... 140 Fund Balance and Reserve Analysis.......................................................................................................................................................................... 141 TUITIONFUND............................................................................................................................................................................................................... 142 Overview..................................................................................................................................................................................................................... 143 Financing.................................................................................................................................................................................................................... 143 BozemanPublic Schools Overview............................................................................................................................................................................. 144 Budgetand Taxation History....................................................................................................................................................................................... 146 FundBalances and Reserves..................................................................................................................................................................................... 149 ExpenditureBudget..................................................................................................................................................................................................... 150 RevenueBudget......................................................................................................................................................................................................... 152 FundBalance and Reserve Analysis.......................................................................................................................................................................... 153 RETIREMENTFUND......................................................................................................................................................................................................154 Overview..................................................................................................................................................................................................................... 155 Financing.................................................................................................................................................................................................................... 155 BozemanPublic Schools Overview............................................................................................................................................................................. 155 Budgetand Taxation History....................................................................................................................................................................................... 156 FundBalances and Reserves..................................................................................................................................................................................... 158 ExpenditureBudget..................................................................................................................................................................................................... 160 RevenueBudget......................................................................................................................................................................................................... 162 Fund Balance and Reserve Analysis.......................................................................................................................................................................... 163 ADULTEDUCATION FUND............................................................................................................................................................................................164 Overview..................................................................................................................................................................................................................... 165 Financing.................................................................................................................................................................................................................... 165 BozemanPublic Schools Overview............................................................................................................................................................................. 165 Budgetand Taxation History....................................................................................................................................................................................... 166 FundBalances and Reserves..................................................................................................................................................................................... 169 ExpenditureBudget..................................................................................................................................................................................................... 171 iv BOZEMAN PUBLIC SCHOOLS 2022-23 ADOPTED BUDGET TABLE OF CONTENTS RevenueBudget......................................................................................................................................................................................................... 173 Fund Balance and Reserve Analysis.......................................................................................................................................................................... 174 TECHNOLOGY DEPRECIATION AND ACQUISITION FUND........................................................................................................................................175 Overview..................................................................................................................................................................................................................... 176 Financing.................................................................................................................................................................................................................... 176 BozemanPublic Schools Overview............................................................................................................................................................................. 177 Budgetand Taxation History....................................................................................................................................................................................... 177 FundBalances and Reserves..................................................................................................................................................................................... 180 ExpenditureBudget..................................................................................................................................................................................................... 181 RevenueBudget......................................................................................................................................................................................................... 183 FundBalance and Reserve Analysis.......................................................................................................................................................................... 184 FLEXIBILITYFUND ........................................................................................................................................................................................................185 Overview..................................................................................................................................................................................................................... 186 Financing.................................................................................................................................................................................................................... 186 BozemanPublic Schools Overview............................................................................................................................................................................. 186 Budgetand Taxation History....................................................................................................................................................................................... 186 FundBalances and Reserves..................................................................................................................................................................................... 188 ExpenditureBudget..................................................................................................................................................................................................... 189 RevenueBudget......................................................................................................................................................................................................... 191 FundBalance and Reserve Analysis.......................................................................................................................................................................... 192 DEBTSERVICE FUND................................................................................................................................................................................................... 193 Overview..................................................................................................................................................................................................................... 194 Financing.................................................................................................................................................................................................................... 194 BozemanPublic Schools Overview............................................................................................................................................................................. 195 Budgetand Taxation History....................................................................................................................................................................................... 195 FundBalances and Reserves..................................................................................................................................................................................... 198 ExpenditureBudget..................................................................................................................................................................................................... 199 RevenueBudget.........................................................................................................................................................................................................201 Fund Balance and Reserve Analysis..........................................................................................................................................................................202 BUILDINGRESERVE FUND ..........................................................................................................................................................................................203 Overview.....................................................................................................................................................................................................................204 Financing....................................................................................................................................................................................................................205 BozemanPublic Schools Overview.............................................................................................................................................................................206 Budgetand Taxation History.......................................................................................................................................................................................209 V BOZEMAN PUBLIC SCHOOLS 2022-23 ADOPTED BUDGET TABLE OF CONTENTS FundBalances and Reserves.....................................................................................................................................................................................213 ExpenditureBudget.....................................................................................................................................................................................................214 RevenueBudget.........................................................................................................................................................................................................216 FundBalance and Reserve Analysis..........................................................................................................................................................................217 NONBUDGETEDFUNDS...............................................................................................................................................................................................218 Overview.....................................................................................................................................................................................................................219 Financing....................................................................................................................................................................................................................219 BozemanPublic Schools Overview.............................................................................................................................................................................219 ESEAGrant Allocations by Year.................................................................................................................................................................................220 IDEAGrant Allocations by Year..................................................................................................................................................................................221 INFORMATIONALSECTION.............................................................................................................................................................................................222 PROPERTYTAXES........................................................................................................................................................................................................223 TaxRevenue Requirements.......................................................................................................................................................................................224 PropertyValuation.......................................................................................................................................................................................................225 Property Tax Rates—Bozeman Schools....................................................................................................................................................................235 IndividualTax Bills......................................................................................................................................................................................................241 PropertyTax Collections.............................................................................................................................................................................................247 AlternativeTax Collections..........................................................................................................................................................................................248 STUDENT ENROLLMENT HISTORY.............................................................................................................................................................................248 Description of Forecasting Methodology and Techniques..........................................................................................................................................248 Historical and Projected Student Enrollment...............................................................................................................................................................250 PERSONNEL RESOURCE ALLOCATIONS...................................................................................................................................................................254 EmployeeGroups.......................................................................................................................................................................................................255 2022-23 Staffing Allocations.......................................................................................................................................................................................260 OUTSTANDINGBOND ISSUES.....................................................................................................................................................................................263 Elementary Debt Service Fund—Payment Schedule(Bond Amortization Tables).....................................................................................................265 Elementary Summary of Outstanding Bond Payments...............................................................................................................................................266 ElementaryDebt Capacity Analysis............................................................................................................................................................................267 High School Debt Service Fund—Payment Schedule (Bond Amortization Tables)....................................................................................................268 High School Summary of Outstanding Bond Payments..............................................................................................................................................269 HighSchool Debt Capacity Analysis...........................................................................................................................................................................270 STUDENT AND DISTRICT PERFORMANCE MEASURES............................................................................................................................................271 A BOZEMAN PUBLIC SCHOOLS 2022-23 ADOPTED BUDGET TABLE OF CONTENTS TestingProficiency-English Language Arts...............................................................................................................................................................272 TestingProficiency—Math..........................................................................................................................................................................................273 AADistrict PK-12 Total Enrollment.............................................................................................................................................................................273 Students Receiving Free and Reduced Priced Meals(Economically Disadvantaged)................................................................................................273 GraduationRates........................................................................................................................................................................................................274 Student: Teacher Ratios.............................................................................................................................................................................................274 AttendanceRates........................................................................................................................................................................................................274 GLOSSARYOF TERMS..............................................................................................................................:.I...............................................................275 APPENDIX 1: 2022 CAPITAL PROJECTS PLAN.............................................................................................................................................................282 APPENDIX 2: NOTICE OF INTENT TO INCREASE PERMISSIVE LEVIES.....................................................................................................................302 APPENDIX 3: BOZEMAN ELEMENTARY SUBMITTED BUDGET...................................................................................................................................304 APPENDIX 4: BOZEMAN HIGH SCHOOL SUBMITTED BUDGET..................................................................................................................................323 APPENDIX 5: LINE ITEM BUDGET DATA........................................................................................................................................................................342 APPENDIX 6: MEGA ISSUE DISTRICT DOCUMENT.......................................................................................................................................................432 I VII Bozeman Public Schools 2022-23 Adopted Budget Executive Summary 1 • Lacy Clark Bozeman Public Schools Director of Business Services/District Clerk Voice: 406 522-6045 �f 404 West Main,P.O. Box 520 ( ) Bozeman,MT 59771-0520 Fax: (406)522-6050 www.bsd7.org lacy.clark@bsd7.org DATE: August 15, 2022 TO: Board Chair Members of the Board of Trustees FROM: Lacy Clark, Director of Business Services RE: 2022-23 Budget Overview On August 15, 2022 the Bozeman School District Board of Trustees adopted its budget for the 2022-23 fiscal year. This document is intended to provide the reader with an overview of the Bozeman School District and its 2022-23 budgets. This overview is organized into three sections: organizational, financial, and informational. The budget document contains additional information on all of these topics as required by the MBA. WHMIFR R R , 4 jii L%P.► lrF a4392 1IYALITF m r kw - - ;�� —�. �� •-+ NYAIITE CllJIUA.! WX%.M OOZEMAN ,,,F ��• ►Iltxx2 Y erJl�: rod`XN00. ftM�01 l HUSKIES F. i 2 ORGANIZATIONAL SECTION Board of Trustees An eight-member Board of Trustees is responsible for the governance of the District. Board members are elected by the voters of the District and serve overlapping three-year terms. The current Board members, the expiration dates of their respective terms, the total number of years of Board service, and their respective occupations are as follows: - Board Member -V7— Term Expires otal Time Served o[L) • May, Board Greg Neil, Chair 2023 5.5 years Insurance Agent Tanya Reinhardt,Vice Chair 2025 6 years Business Consultant Douglas Fischer 2024 7 years Journalist Gary Lusin 2024 16.5 years Physical Therapist Kevin Black 2023 2 years Real Estate Agent Lauren Dee 2025 Newly Appointed Stay at Home Mom Lei-Anna Bertelsen 2024 1 year Education Facilitator Sandra Wilson 2024 7.5 years Retired Teacher Source:District records Executive Administration In Montana, the Board of Trustees alone has the ability to hire and fire staff. The Bozeman School District staff is organized into four branches. An Administrator leads each branch, and each of these Administrators reports to the Superintendent. Mr. Casey Bertram is the District's Superintendent, and was appointed to this post effective January 2022. Previously, during the 2020-2021 school year, Mr. Bertram served as the Interim Superintendent as well as the Deputy Superintendent Curriculum and Technology. Prior to that, he was the principal at Hawthorne Elementary in Bozeman since 2013. Mr. Bertram's direct Administrative reports are: • Dr. Marilyn King, who serves as a Deputy Superintendent. Dr. King has worked for the Bozeman School District since 1999. • Mike Van Vuren, who serves as a Deputy Superintendent. Mr. Van Vuren was formerly the principal at Hyalite Elementary in Bozeman and has been with the District since 2011. • Mike Waterman, who serves as the Executive Director of Business and Operations. Mr. Waterman has worked for the District since 2012. • Pat Strauss, who serves as the District Human Resources Director. Mr. Strauss has worked for the District since 2001. 3 e Mr.Casey Bertram-Superintendent Major Goals and Objectives — Long Range Strategic Plan Bozeman School District uses a Long-Range Strategic Plan (LRSP) to guide and focus the District. The LRSP process was launched in the fall of 2007 to bring more rigor to the process of setting goals; to ensure the wants, preferences, and needs of the community are well understood; and to strategically focus District resources. Bozeman Public Schools' Board, staff, and leadership team view the process of strategic planning as an ongoing process within Bozeman Public Schools. The LRSP is not a "strategic planning project"that was completed, but rather is a living document that continually evolves as the needs of the District change. Key foundational pieces of the LRSP include the District's Core Purpose, Core Values, Goal Areas, and the Five-Year Plan which includes measurable District goals: Core Purpose - Bozeman Public Schools exist to provide an outstanding education that inspires and ensures high achievement so every student can succeed and make a difference in a rapidly changing world community. Core Values • High Student Achievement: We are committed to ensuring that all students achieve at high levels. • Committed, Quality Staff: We employ and retain well qualified and talented staff members who demonstrate a commitment to the core purpose of the District. • Community and Family Engagement: We believe that parents and the community are essential contributors in the achievement of our goals. • Climate: We operate in a climate of respect, honesty and hard work, recognizing the need to be adaptable and open to change. • Fiscal Responsibility: We are fiscally responsible in the management and expenditure of all District resources. • Decision Making: We rely on best practices research to guide our decision-making. Goal Areas • Goal Area 1: Academic Performance - Each student meets or exceeds the high academic standards necessary for college and career readiness. • Goal Area 2: Operations and Capacity Building: District operations, facilities and human resources promote an efficient and innovative educational system. • Goal Area 3: Community Engagement and Partnerships: Bozeman Public Schools has created an environment in which all education stakeholders at the local, state and national level are supportive, engaged, and contribute to successfully educate our students. • Goal Area 4: Student and Staff Safety/Health/Welfare: Bozeman Public Schools has effective systems in place for students and staff to learn and work in a safe and healthy environment. 4 Five Year Plan - Measurable District Goals • Early Literacy Goal: By 2025, 85% of all children entering Kindergarten will have requisite literacy skills as measured by Acadience. • Grade Level Reading Goal: By 2025, 90% of all BSD7 3rd Grade Students will demonstrate grade-level reading skills by achieving a proficient score on the Acadience reading assessment at the end of the school year. • PLC Goal: By spring of 2025 all BSD7 schools PK-12 will have fully implemented PLC's in place that will support the closing of the achievement gap, thus qualifying BSD7 as a Solution Tree Model PLC District. • Graduation Goal: By 2025, 95% of BSD7 students in each graduation cohort will earn a regular high school diploma in four years or fewer. Building-level administrators are responsible for developing annual action plans that move the District toward these goals. Annual reports assess the District's progress at the conclusion of each year. The LRSP has undergone significant revisions via a community consensus process about every 5-6 years. It was anticipated that the 2022-2023 school year would be the year to engage the community in a LRSP revision process. However, there are two pressing areas where significant discussion, community engagement, and problem solving are needed. The District identifies those types of discussions as Mega Issues and has a history of using a consensus process to work through the challenges. The District now anticipates pushing the LRSP revision process to the 2023-2024 school year so focused attention can be given to the Mega Issues during the 2022-2023 school year. These Mega Issues include the budget shortfall in both the Elementary and High School Districts, as well as ensuring all BSD7 schools PK-12 implement a Professional Learning Community (PLC) to support the closing of the achievement gap. The LRSP is the focal point of the budget development process. Creating a budget that positions the District to meet these goals takes a good deal of time, and the 2022-23 budget has been in the planning stages since August 2021. Budget Development Process and Timeline Each fall, the Board of Trustees formalizes a calendar for the development of the ensuing year's budget. The annual calendar, which has historically remained quite consistent, establishes deadlines and assigns responsibility for each step in the budget development process. Generally, the budget development process begins each fall with enrollment counts and developing a framework for the budget. In the winter, administrators and the District Budget Committee prepare and prioritize additional requests. Final budget limits become known after the annual May election and, in odd-numbered years, the adjournment of the Montana legislature. Over the summer, the Business Office finalizes budgets, receives the taxable values, and prepares the budget for Board approval in August. Allocation of Human and Financial Resources Human and financial resources are generally allocated based on the number of students enrolled in a school's attendance area. Management reserves the right to redistribute resources to accommodate enrollment shifts and educational needs within the District in conjunction with the goals specified in the LRSP. 5 Teachers and paraprofessionals are assigned to buildings to meet Montana's accreditation standards and to address goals established in the LRSP. Specialized staff, including special education and Title staff, are assigned based on need and program qualification. r 4_ 1 Source: District's Annual Report 6 FINANCIAL SECTION Immediately, the Bozeman School District's finances remain healthy. Voted levy requests continue to pass in our community, reserves are currently at their legally-allowed maximums, and our tax impact remains reasonable. As further testament to this fact, Moody's reaffirmed the Elementary School District's bond rating of Aa2 in May 2022 following a decision by the board to re-finance the 2013 Elementary Bonds. The bond rating is the highest of any public school district in Montana. Moody's cites several factors—the District's diverse and growing tax base, the strong institutional presence of Montana State University, healthy financial position with growing reserves, and a manageable debt profile—for the rating. The District is pleased with this rating—not only for the interest savings on our recent bond refinance, but because it is indicative of the District and community's overall financial health. Going forward, the District's Budget Committee will review the budget shortfalls, and the opportunities to improve it. Budget Overview The State of Montana establishes eleven budgeted funds: accounting units whose spending authority is determined annually by the Board of Trustees. The Bozeman School District uses ten of these eleven budgeted funds. The Districts' spending authority in these budgeted funds is increasing to meet the needs of our growing student population. As the following table shows, the total combined elementary and high school expenditure budgets for all budgeted funds in 2022-23 is $108,738,281. This total represents an increase of$4,725,860 (4.5%) over the prior year's budget: FY2021-22 FY2022-23 Budget Budget Change $ Change 4b General $ 54,581,291 $ 56,909,434 $ 2,328,143 4.34.0 Debt Service 17,426,059 17,950,130 524,071 3.0% Building Reserve 16,019,204 16,368,645 349,441 2.2% Retirement 8,450,000 9,100,000 650,000 7.7% Transportation 3,421,372 3,649,168 227,796 6.7% Technology 2,091,815 2,385,588 293,773 14.0% Adult Education 470,181 470,502 321 0.1% Bus Depreciation 610,481 612,380 1,899 0.3% Tuition 908,171 1,266,200 358,029 39.4% Flexibility 33,847 26,234 -7,613 -22.5% Total K-12 $ 104,012,421 $ 108,738,281 $ 4;725;860 4.5% Source:District records 7 Expenditure Summary Expenditures in Montana are categorized in several ways, most notably by"function"and "object". Function refers to the purpose for which an activity or program exists or is used, while object refers to the specific good or service obtained. Of the $108,738,281 in total budgeted expenditures, the District plans to spend $43,572,737 (40%)on Instruction and $63,141,220 (58%) on Salaries and Benefits—the largest single function and object amounts, respectively. The following graph summarizes total budgeted expenditures by function and object: Bozeman Public Schools 2022-23 Fund Budget by Function and Object $50,000,000 $45,000,000 $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 Operations& School Student Extracurricular Business General Instruction Maintenance Debt Service Support Services Administration Transportation Activities Services Administration Food Services ■Prof.&Technical Services $316,890 $360,000 $283,991 $200 S500 $84,152 $98,800 ■Property Services $123,836 $2,100,367 $100,000 $90,276 $70 ■Other Purchased Services $497,692 $783,220 $1,700 $10,100 $2,684,384 $311,866 $138,284 $170,230 ■Supplies&Materials $2,853,734 $531,697 $613,250 $3,700 $365,000 $589,615 $201,500 $166,000 ■Property&Equipment $13,521,483 $696,380 in Other $17,850,130 $46,664 $1,350 ■Salaries&Benefits $39,780,585 $4,425,819 $8,818,665 $5,178,994 $299,071 $1,603,499 $1,528,415 $1,398,632 $107,540 Source:District records 8 The adopted budgets (i.e., legal spending limit)for each of the Elementary and High School Districts' funds are shown below: Bozeman Public Schools 2022-23 Spending Authority-All Budgeted Funds $40 000 000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- General Debt Service Buildng Reserve Retirement TransporMcn Technology Tuitim Bus Depreaahon Aduh Educalon Flexibility ■Elementary 535,492,152 $5,621,129 $5,035,529 $5,800,000 $2,4%305 $1,617,742 5686,060 5306,056 $_ 53,724 ■High School 521,417282 512,329,001 S11,333.116 $3,300,000 $1,188,863 $767,846 $580,140 5306,324 $470,502 $22,510 Source:District records One of the most important scrutinized measures of our General Funds is their`structural balance': a comparison of planned General Fund costs and the spending authority available to fund them. This year, the Elementary and High School General Funds both have structural imbalances which total to $7,050,961 (12.26%) system-wide: 9 Elementary High School K-12 Total General Fund Budget Limit $ 35,492,152 $ 21,417,282 $ 56,909,434 Budgeted General Fund Expenditures $ 39,821,423 $ 24,138,972 $ 63,960,395 Remaining Capaco,'(Structural Imbalance) $ (4.329.271) $ (2,721,690) $ -7,050,961) Source:District records As noted above, the `structural imbalance' has become a Mega Issue set forth by the Superintendent and identified by the Board as a top priority moving into the 2022-2023 fiscal year. The structural imbalance is identified and spoke to in great detail in both the trends and initiatives section of the Executive Summary, in addition to the Financial Summary. Significant Trends, Events, and Initiatives The Mega Issues identified by the Board include significant budget challenges looming for both the Elementary and High School District budgets. Both the K-8 elementary and 9-12 high school General Fund budgets are upside down—meaning our planned expenditures exceed our available budget authority. Generally, the deficits are a result of two developments: an elementary enrollment decline and the opening of the District's second high school in 2020. The COVID pandemic admittedly caught us all off guard, but the District was still as well prepared for it as it could have been. The elementary deficit is due largely to a significant drop in enrollment caused by the pandemic. In Montana, enrollment is the single most important factor in calculating General Fund budget limits, so the enrollment decrease impacted our spending authority. In addition, the District's buildings—all of which remained open after the enrollment drop—have excessive capacity available. This excess capacity is highly inefficient from a financial perspective, and is a primary factor in the current deficit situation. The federal COVID relief("ESSER") funds provided one-time funding sources that allowed us to maintain operations during that time; however, all ESSER funds are completely spent and the District must make changes to live within its means. The High School deficit has a completely different cause. In 2020, the District opened its second high school: Gallatin High School. Significant staffing increases were expected and granted when GHS opened, and voters approved a transition levy to temporarily support that staffing increase. After the initial increase, the plan was that no new staff would be needed while the high school enrollment"grew into"the capacity at each building. This past spring, however, it became apparent that both high schools needed additional staff to run their master schedules—a fundamental change to our original plan. The staffing increase was approved out of necessity to meet the needs of the current scheduling system but, as noted above, it is not sustainable. In addition to these two primary issues, recruitment and retention have emerged as significant District issues—seemingly overnight. Bozeman is an attractive place to live, and the District is a high performing public school system. As a result, our District has historically been a destination for many professional educators. However, cost of living increases here have caused our applicant pools to dwindle significantly. To address those changing conditions, the District provided mid-contract wage increases to all hourly staff and bonuses to all other employee groups. Union negotiations are scheduled for the spring of 2023, and the District knows it must take a holistic look at employee compensation—including salaries and benefits—and invest strategically in it to help with recruitment and retention issues. In order to do so, however, the District will need to create capacity in our budget. 10 Because of these budget stressors, the Board appointed a Budget Committee to discuss this issue now and develop thoughtful, intentional student-centered solutions to our budget issues. The Budget Committee commenced in June 2022, and will be ongoing through December 2022. Any recommendations made to the Board will take effect for the 2023-24 fiscal year. General Fund Structural Balances General Fund Budget Surplus/(Shortfall) $1,000,000 FY FY18 FY19 FY2 FY21 FY22 FY23 $(1,000,000) $(2,000,000) $(3,000,000) $(4,000,000) $(5,000,000) Elementary High School Source:District Records The graph above shows the General Fund structural balance history for the Elementary and High School Districts. The zero line indicates that planned expenditures match available budget authority—a balanced budget. As you can see, both the Elementary and High School budgets have multi-million dollar deficits, and neither appears to be recovering quickly. Both budgets are pulling from limited one-time funds to make ends meet—a temporary and unsustainable solution. While Montana law requires a balanced General Fund budget, there are also budgeted contingency amounts that can be used to fund different sectors of the School District. Recently, voters approved a new High School Technology levy, High School Building Reserve levy, and a permanent increase in the High 11 School General Fund. In addition to these levies, the District has the ability to permissively levy funds from Tuition and Transportation funds to support specific programs and departments within the District. The overall funding increase reflects the following fund budget increases: • $2,328,143 increase in the General Funds. The State of Montana establishes caps for school district General Fund spending in the state. At the most basic level, those caps are a function of enrollment and a series of legislatively-determined rates. The legislature increased the funding rates for 2022-23 by 1.50% based on an inflation determined in statute. Another reason for the overall General Fund increase is the High School enrollment count. The enrollment at the High School saw an additional 111 students from the prior year (a 4.5% increase). This enrollment increase gave the District the ability to ask voters for an over-base General Fund levy of$295,422.74. • $349,441 increase in the Building Reserve Funds. In May 2022, High School District voters approved a new six-year$9,000,000 Building Reserve Levy for the maintenance and the upkeep of the District's High School buildings and grounds. This levy replaced the prior$12,000,000, six-year Building Reserve levy that expired in 2022. The reduced levy amount was requested due to the fact that Bozeman High School just underwent an extensive renovation project and Gallatin High School is just entering its third year as the District's second high school. It is not anticipated that the District will have as many expenses related to major school maintenance of these High Schools for the next six years. The Elementary District Building Reserve budget is entering its third year of a six-year voter approved $12,000,000 levy. The Elementary Budget will increase from $4,547,276 in 2021-22 to $5,035,529 in 2022-23. This 10.7% increase is due to Fund Balance after the 2021-22 fiscal year for upcoming Capital Projects. • $524,071 increase in the Debt Service Funds. The Elementary District's Debt Service payment schedule was originally set to increase in 2022-2023 due to the deliberately created bond payment schedule. With the looming increase in debt service payments and interest rates that remained lower than at issuance, the District refinanced certain eligible bonds to take advantage of available interest rate reductions and level out the payment schedule for future years. The refinancing brought total interest savings of$464,924.98 to the taxpayers, and resulted in the ongoing stability of the debt service payments. The bond payment schedules for both Districts are detailed in the larger budget document. • $358,029 increase in the Tuition Funds. The additional funding in the Tuition Fund is a placeholder for possible out of state tuition costs for resident students. While Bozeman School District works directly with local non-profits to offer treatment programs that cater to children experiencing significant challenges, it is sometimes necessary for students to be placed in a true Residential Treatment Center. Based on state law, Montana School Districts are responsible for the educational costs of a student residing in an out-of-state residential facility. Therefore, the 39.4% increase in the tuition fund is needed to provide and deliver these educational opportunities in these circumstances. If the anticipated costs are ultimately not needed for Residential Treatment Purposes, the funds may be used to reduce future taxes in the Tuition Fund. • $227,796 increase in the Transportation Funds. Montana House Bill 267 (HB267, passed in 2021) established School District's responsibility of equipping each school bus with a lighted, extended stop arm for children's safety when crossing the street at a bus stop. The cost related to the purchase of stop arms and contracted increases of bus route costs increased the Transportation budget from $3,421,372 in 2021-22 to $3,649,168 in 2022-23. 12 Revenue Summary Each budget is fully funded by a combination of fund balance remaining from the previous fiscal year (fund balance reappropriated) and new revenue, which can come from local property taxpayers or non-levy sources. The$108,738,281 in expenditure budgets adopted for 2022-23 will be funded as follows: Bozeman Public Schools Funding Sources for 2022-23 Budgeted Funds $64,504,0% 1006�' $17,201,290,16% ■Local Property Taxes jr $47,975,467,44% ■ State Revenue Fund Balance Reappropriated ■ County Revenue Non-Levy Local Revenue $34,438,643,32% J00 Source:District records The following table compared these budgeted funding sources for 2022-23 with those budgeted for the prior year: 13 2021-22 2022-23 Change Local Property Taxes S 46,811,775 S 47,975,467 S 1,163,692 Non-Levy Revenue 42,877,020 43,561,525 684,505 Fund Balance Reapproprialled 15,619,174 17,201,290 1,582,116 To►aI 105,307,969 $ 108,738,281 S 3,434,312 Source:District records As with the expenditures, the budget document details these revenue sources. Budget Forecast School finance in Montana differs from other states, and even other local governments within the state. Montana school operating budgets are unusual in that they are not contingent on taxable values and tax receipts. Rather, a series of factors--primarily enrollment and a series of legislatively-determined rates-- determine our General Fund legal spending authority each year. While we must maintain adequate cash flow, schools can spend up to these budget limits without regard to revenue collections. This system has both advantages and drawbacks. The primary benefit is obvious: districts know their hard spending limits with certainty at the start of each year. There are also drawbacks: in particular, the system essentially mandates year-to-year budgeting and limits our long-range planning ability. The large influx of federal COVID relief funds and changes made by the Montana legislature exacerbate those challenges. While the one-time COVID-relief amounts enabled the District to offset funding and efficiency losses and address learning loss convenes in odd-numbered years, they also created funding structures that are unsustainable. Many of the positions that were added using these funds will likely be eliminated when the one-time funds are spent, and those reductions will likely cast the District in a negative light. Further, the Montana Legislature enacted changes that will further detract from schools' ability to plan for the future. In particular, HB630 suspended the mechanism by which schools could receive additional state and local funds for current year enrollment increases. Although costs associated with these increases were allowed to be funded with one-time COVID dollars, the District has spent its entire ESSER allocations as of June 30, 2022. Given that each year's budget hinges on the prior year's actual enrollment and rates that change every other year, the system effectively precludes Montana schools from developing long range budgets beyond the next legislative session. As a result of these issues, we do not believe it is in our stakeholders' best interests to project budgets beyond the upcoming biennium. We therefore limit our long-range budget planning to that horizon. The following graph shows the District's historical and projected General Fund budget amounts: 14 Bozeman Public Schools General Fund Budget History $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 - - — $15,000,000 — $10,000,000 — $5,000,000 — $0 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 Projected ■ Bozeman Elem $31,260,838 $32,228,034 $33,359,251 $34,246,657 $34,746,887 $34,671,905 $35,492,152 $36,294,510 ■ Bozeman HS $16,539,790 $17,224,308 $17,684,592 $18,027,833 $19,035,418 $19,909,386 $21,417,282 $23,232,594 Source:District records Despite our limited ability to project long-range budgets, the District does have an eye on the future of our operating budgets. As noted above, the District will experience changes based on the outcome of the Budget Consensus Committee. While we expect the High School General Fund structural imbalance to recover slightly as enrollment increases, the District must resolve how to best accommodate the new economies of scale that were lost when the District moved to a two high school model. The Elementary District is even more of a concern. Although enrollment rebounded slightly, the District is still having substantially lower enrollment increases projected for the foreseeable future. Therefore, it will be necessary for the committee to make decisions based on the structural imbalance we are currently experiencing in both the Elementary and High School Districts. As reductions ultimately become necessary, the District will need to develop a comprehensive list of structures, programs, positions that are not required by the accreditation standards. The list will need to be developed, debated and prioritized. The District also keeps an eye to the future in its other budgeted funds. Anticipated upcoming changes in those funds include: 15 • Building Reserve Funds. With the expiration of the prior$1,650,000 High School Building Reserve levy, the District successfully approached voters fora reduced $1,500,000 levy each year for the next six years (totaling $9,000,000). This purpose of this levy is for roof repairs, electrical system upgrades, mechanical system upgrades, grounds maintenance, facility modifications, construction, repair, alterations, and equipping buildings in the High School District. The District will also continue to monitor its permissive levy abilities as allowed by law, and leverage those levies with anticipated state funding to maximize the buying power and value of the taxpayers' dollars. Currently, the maximum amounts accessible to the Elementary and High School Districts are $469,025 and $242,034, respectively, and these are the amounts included in the current year budget. Finally, a noteworthy change is expected in the High School Transition Levy amount. The levy is limited to the lesser of$1 million per year or 5% of the District's adopted General Fund budget. The ballot authorizing the levy also stated the District would offset any funds levied for the Transition Levy. Unfortunately, funds are not available to offset the entire authorized amount, so the levy must be reduced. The 2022-23 Transition Levy was limited to $794,137 based on that ballot language and available offsets. • Transportation Funds. The primary drivers of the Transportation Fund budget are route count and bus miles driven. No significant changes are anticipated in either factor. However, the contract with the District's current contractor, First Student, expires after the 2022-23 school year. The District expects the next contract to contain significantly higher costs due to the area labor shortage and to replace the fully-depreciated bus fleet. • Technology Funds. With the increase is technology expenses, the District asked voters for a 10-year, 1 mill High School Technology Fund Levy. The passage of the proposal will increase the annual revenue on the High School Technology Fund from $200,000 per year to$278,037 in 2022-23, based on the taxable value for homes in the Bozeman School District. In the past, costs charged to that fund typically exceed the revenue afforded by the fixed $200,000 per year levy, so fund balance had been decreasing over time, making this levy a necessary request to voters. • Adult Education Funds. No significant changes are anticipated. • Tuition Funds. No significant changes are anticipated. • Bus Depreciation Funds. No significant changes are anticipated. These changes are primarily the result of known or expected events and the execution of long-term plans. It is important to note, however, that unexpected changes can occur that might significantly alter these projections. 16 INFORMATIONAL SECTION This section of the budget document includes information on enrollment, taxation, personnel, and debt. Enrollment Enrollment represents the single most important factor in determining the District's General Fund operating budget. The Bozeman community continues to grow. Despite the community's growth, the Bozeman School District's elementary enrollment is expected to level off for the foreseeable future. While enrollment in K-5 did increase at the October 2021 enrollment count, it still did not increase back to pre-pandemic levels. Administration believes this is in part to the high cost of living within the area, and the fact that fewer school-aged families are moving here. Previously, it was anticipated that the K-5 enrollment would rebound with the COVID-19 pandemic settling down. However, it affected the community in more ways than were anticipated, and it is likely that the K- 5 population will stay steady for the years to come. The 6-8 grades have rebounded to the same enrollment levels of October 2019, and the 9-12 grade levels have had a steady increase, despite the COVID-19 pandemic. With the overall Elementary enrollment decrease, the District has not been able to increase the General Fund through a voter approved levy. October 2021 Enrollment History 3,500 3,000 2:500 2,000 a cr) 1,500 1,000 500 0 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 -Elementary Enrollment(Grades K 5) 2,717 2,801 2,907 2,946 3,037 3,184 3,185 3,235 3,225 2,892 3,070 -Middle School Enrollment(Grades 6-8) 1,215 1,251 1,316 1,375 1,472 1,440 1,535 1,536 1,626 1,574 1,638 -High School Enrollment(Grades9-12) 1,844 1,909 1,963 1,973 1,996 2,118 2,168 2,224 2,260 2,398 2,509 17 Source:District records Overall, the District expects enrollment to increase by just 113 students (1.56%)from 2021-22 to 2022-23: October 1, 2021 October 1, 2022 Anticipated Change Actual Enrollment Anticipated Enrollment Elementary (grades K-5) 3,070 3,079 9 Middle School (grades 6-8) 1,638 1,614 (24) High School (grades 9-12) 2,509 2,637 128 Total (K-12) 7,217 7,330 113 Source:District records Bozeman Public Schools Enrollment vs. Functional Capacity 5,000 4,500 Actual Projected 4,000 3,500 y 3,000 MEOW c a 2,500 w `n 2,000 1,500 1,000 500 0 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Al 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 -Elementary Enrollment(Grades K-5) 2,717 2,8012,907 2,946 3,037 3,184 3,185 3,235 3,225 2,892 3,070 3,079 3,085 3,059 3,023 39062 3,073 3,098 3,169 3,261 3,365 -Middle School Enrollment(Grades 6-8) 1,215 1,2511,3161,3751,4721,4401,5351,5361,6261,5741,6381,6141,5821,5831,5681,5791,6071,6261,6221,5641,508 -High School Enrollment(Grades 9 12) 198441,9091,9631,9731,996 2,118 2,168 2,224 2,260 2,398 2,509 2,637 2,678 29636 2,669 29594 2,579 2,586 2,552 2,613 2,641 Source:District records 18 Taxation Montana does not have a general sales tax, and income tax revenue goes directly to the State Department of Revenue. As a result, local property taxes are a primary funding source for school budgets. As Bozeman's budgets grow, local property tax levies continue to increase as well. The FY 2022-23 budget is funded by$47,975,468 in property taxes, an increase of$1,796,481 (3.9%)from FY2022. The following graphs detail those amounts by District and then by fund: Bozeman Public Schools Elementary and High School Levy Amounts S50,000000 547,975,468 $46,214:W S46,178,987 S44.y34925 513,121,457 S40,000 000 $36,045,591 $30,000.000 S20,000 000 S 10,000 000 ¢ FY18 FY19 FY20 FY21 FY22 FY23 ■ High Sa000l Levy Amount 13,714,815 20,842,22 21,163,524 22,882,232 23,323,415 24,388,855 ■ Elementary Levy Amount 22,330,776 22,278,736 23,441,401 23,332,115 22,855,572 23,586,613 K-12 Total Levy Amount $36,045,591 $43,121457 S44:604:925 S46,214,348 S46,178,987 $47,975,468 Source:District records 19 Bozeman Public Schools K-12 Levied Dollars-All Funds $60,000,000 $50,000,000 $47,975,468 $46,214,348 $46,178,987 $43,121,457 $44,604,925 _ $40,000,000 - $36,045,591 $30,000,000 $20,000,000 $10,000,000 $ FY18 FY19 FY20 FY21 FY22 FY23 ■ Flexibility - - - - - - ■ Tuition 867,299 508,918 490,110 280,000 279,426 550,868 ■ Bus Depreciation - - - - - - Adult Education 281,197 304,661 314,296 314,296 459,181 459,502 Technology 655,985 668,574 758,603 775,062 872,257 971,065 ■ Transportation 1,692,991 1,913,930 1,977,274 1,774,749 1,985,750 2,537,854 Building Reserve 3,150,000 3,150,000 3,650,000 4,601,770 4,645,469 4,294,137 ■ Debt Service 8,490,437 16,270,615 16,371,644 16,993,600 15,892,839 16,131,501 ■ General 20,907,681 20,304,760 21,042,998 21,474,871 22,044,065 23,030,541 Total Levied Dollars $36,045,591 $43,121,457 $44,604,925 $46,214,348 $46,178,987 $47,975,468 Source:District records 20 The largest tax changes occurred in the General, Debt Service, Transportation, Technology, and Tuition Funds. Together, these funds account for 119% of the 2022-23 tax increase. The offset was the significant overall decrease in the Building Reserve Fund, which accounted for a decrease of$351,332 in total taxes: • General Funds: $986,476 tax increase. In May 2022, voters approved a $325,000 permanent annual increase to the High School General Fund levy. The voted increase was authorized due to an increase in enrollment that increased the over-base local tax limit. The remainder of the increase occurred in the permissive BASE taxes as required by state law. Overall, the General Fund has a 0.96 mill increase. • Transportation Funds: $552,104 tax increase. The Transportation Fund tax increase occurred in both the Elementary and High School District. Per State Law, the District was responsible to install and pay for stop arm extension on all home-to-school buses. In addition, the increase also accounts for expected route increases with enrollment increasing in the High School, and potentially the Elementary District. • Debt Service Funds, $238,662 Increase. The Elementary District's Debt Service payment schedule was reviewed and certain eligible bonds were refinanced in order to level off the tax increases that were scheduled to occur starting in FY24. As elementary enrollment has decreased, bond request to build a ninth Elementary building has been postponed indefinitely. Therefore, by refinancing those bonds, it leveled out the payments for the next seven years, so that taxpayers would no longer see an increase starting in the 2023-2024 fiscal year. The leveling off, included a slight increase for the 2022-23 bond payments. • Technology Funds: $98,807 tax increase. In 2013, Bozeman Elementary voters approved a 3.00 mill levy for the Technology Fund. As the District's taxable value increases, that voted levy generates additional funds for the District. In 2022, High School voters approved a 1.00 mill levy in the Technology Fund for a duration of ten years. This will increase the High School Technology fund from a set$200,000 levy, to a levy based on taxable value. For 2022-23, the mill will increase the High School Technology fund by$78,037. State law requires Montana schools to provide notice in March each year of any anticipated increases to certain permissive (i.e., nonvoted) levies in the ensuing year. The estimates are nonbinding and levies required to be covered by this notice constitute a small percentage of the District's actual levies. Additionally, taxpayers may not understand the difference between voted and permissive levies, or know that the presented levies are not a complete picture of the District's taxes. To reduce confusion and improve transparency, the District includes all of its levies in the notice. The 2022-23 notice was posted in the Bozeman Chronicle on March 15, 2022 and is included as Appendix 2 in this budget document. Fortunately, the Bozeman School District benefits from a strong tax base to support the School District's revenue requirements. This growing tax base helps to mitigate the tax impact on individual taxpayers. The Districts saw taxable values dip for the first time in over 15 years in 2016-17—the result from the Montana Department of Revenue's periodic revaluation and the 2008 recession. Taxable values are reassessed every two years. The last assessment period occurred in 2021-22 and increased taxable value by 16.9% and 17.1% in the Elementary and High School Districts, respectively. This year is not a reassessment year, so the taxable value only increased by 3.09% in the Elementary District and 3.19% in the High School District—largely attributable to newly taxable property coming onto the tax rolls. With the growing tax base (i.e. new construction), the tax payers actually see a decrease in taxes on their 21 annual bill. The amount of money the District levies are typically set amounts per Montana Code Annotated (MCA). Meaning, the larger the tax base, the less each home is required to pay for the district levies. Bozeman Public Schools Bozeman Public Schools Taxable Value History Taxable Value Growth Rates $300,000,000 25% $250,000,000 20% $200,000,000 15% $150,000,000 10% - A / $100,000,000 5% $50,000,000 0% $ Frn Fr1a IFr1g I Fri I Frzt Frn ��Bo=ere Fyz3 �� FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 n EEmMay 1337%47 1s1,"4,1p6 1s,1g1,476 185A1,o3 191,697,354 zzs,0970z z31oo rmiBp -3.08 4.45% 13.96 26% 6.90% 109%a daBaeranHighSdwd IS,327,210 16zssg4lz IU,a1s,04 zz,747,B9z z3o,1T;a4s M441,W QaNA 1458% 2.88% 19.13% 287% 17.06% 119% , ic 3 Source:Montana Department of Revenue Source:District records As a result of the taxable value increase, the increase in mills for the 2022-23 fiscal year is a minimal impact to taxpayers. The Elementary mills will increase by .10 mills, while the High School mills have an increase of 1.19. This totals an overall increase of 1.29 levied mills (0.7%) in both the Elementary and High School Districts: 22 Bozeman Public Schools Elementary and High School Levied Mills 300 251.58 250 220.02 218.67 219.35 200 186.85 188.14 150 100 50 0 FY18 FY19 FY20 FY21 FY22 FY23 ■ High School Mills 73.10 108.95 92.77 97.61 84.86 86.05 ■ Elementary Mills 146.92 142.63 125.90 121.74 101.99 102.09 Total Mills 220.02 251.58 218.67 219.35 186.85 188.14 Source:District records 23 Bozeman Public Schools K-12 Levied Mills by Fund 300 251.58 250 220.02 218.67 219.35 200 - 186.85 188.14 150 m J 100 50 FY18 FY19 FY20 FY21 FY22 FY23 ■ Flexibility - - - - - - ■ Tuition 5.04 3.02 2.44 1.46 1.25 2.18 ■ Bus Depreciation - - - - - - Adult Education 1.54 1.62 1.40 1.37 1.70 1.65 Technology 4.10 4.06 3.89 3.87 3.74 4.00 ■ Transportation 10.60 11.64 10.10 8.73 8.41 10.45 Building Reserve 18.91 18.39 18.11 21.75 18.75 16.91 ■ Debt Service 50.72 90.77 76.56 77.04 60.82 59.81 ■ General 129.11 122.08 106.17 105.13 92.18 93.14 Total Levied Mills 220.02 251.58 218.67 219.35 186.85 188.14 Source:District records 24 Personnel Resource Changes Montana's state accreditation standards provide the basic framework for the District's staffing model. While the District anticipates little to no growth in the Elementary District, the High School is anticipating 128 additional students during the 2022-23 school year. The economies of scale greatly diminished with the addition of Gallatin High School, and the staffing model reflects the class offerings available at each location. As a result, staffing increases are necessary to maintain the current master schedule: 2021-22 2022-23 Department Actual Budgeted Change ",rt 6.0 7.0 1.0 Business 3.0 3.0 - Family&Consumer Science 3.0 13 - 'Norld Languages 9.4 10.0 0.6 Language,Arts 26.0 28.0 2.0 Math 21.2 21.6 0.4 'Music 5.0 5.4 0.4 Health Enhancement 11.6 12.4 0.8 Science 15.3 17.1 1.8 Social Studies 19.0 20.2 1.2 T & 1 7.4 8.2 0.8 BioMedical Science 3.0 3.0 0.0 Special Education 17.7 17.9 0.2 Library 4.0 4.0 - Counseling 8 i; 8.0 - Specialists 8.8 10 1 1.3 Total Certified FTE Ii 8 4 178 10.5 Administrators 7 � 7 C - GRAND TOTAL 175.4 185.9 10.5 Source:District records 25 Additional positions may be added when the school year begins and actual enrollment counts are known. Debt Changes While the Bozeman School District was quite active in the debt market over the last decade, it appears that trend will not continue in the immediate future. The District currently operates eight K-5 elementary buildings, and our latest projections indicate those buildings will not reach capacity until 2031. Middle School Enrollment continues to maintain status quo, while the High School enrollment continues to increase. Because of the development of Gallatin High School, the enrollment numbers between the two high schools will not hit the functional capacity of the buildings in the long-term future. •r Longfellow Elementary School 26 OTHER INFORMATION Awards The Association of School Business Officials has awarded its Meritorious Budget Award to the Bozeman School District for each of its budget documents since fiscal year 2015-16. The award is a prestigious national award recognizing conformance with the highest standards for preparation and presentation of the budget document. In order to receive this award, a school district must publish an easily readable and efficiently organized budget document, whose contents conform to the program standards. The Meritorious Budget Award is valid for a period of one year. We believe this budget document again meets the requirements for the award and we are submitting it to ASBO to determine its eligibility for this certificate and designation. We will submit this document not only to seek ASBO's prestigious award, but also to benefit from the suggestions for improvement put forth by their review panel. Acknowledgements We would like to express our appreciation to the Board of Trustees for their concern in providing transparency to the patrons of our school district and thereby contributing their support to the development of one of the best education finance operations within the State. The preparation of this report could not be accomplished without the efficient and dedicated services of the Board, Administration, and the entire school district staff. To those personnel who assisted and contributed to its preparation, thank you! The District has a long history of excellence in public education and transparency and prudent stewardship of taxpayer finances. We remain committed to each of those values. To that end, please contact Lacy Clark at (406) 522-6045 or IacV.clark(a�bsd7.org or Mike Waterman at(406) 522-6097 or mike.waterman(a.bsd7.org if you have questions or need additional information. ,rr f F - _ Willson School—Central Office 27 ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INTERNATIONAL This Meritorious Budget Award is presented to BOZEMAN PUBLIC SCHOOL DISTRICT 7 for excellence in the preparation and issuance of its budget for the Fiscal Year 2021 -2022. The budget adheres to the principles and standards of ASBO International's Meritorious Budget Award criteria. • • • 40 W. Edward Chabal David J. Lewis President Executive Director Bozeman Public Schools 2022-23 Adopted Budget Organizational Section 29 DISTRICT OVERVIEW Legal Autonomy, Fiscal Independence Montana's State Constitution establishes the framework for public schools in the state. Article X, Section I states: Educational goals and duties. (1) It is the goal of the people to establish a system of education which will develop the full educational potential of each person. Equality of educational opportunity is guaranteed to each person of the state. (2) The state recognizes the distinct and unique cultural heritage of the American Indians and is committed in its educational goals to the preservation of their cultural integrity. (3) The legislature shall provide a basic system of free quality public elementary and secondary schools. The legislature may provide such other educational institutions, public libraries, and educational programs as it deems desirable. It shall fund and distribute in an equitable manner to the school districts the state's share of the cost of the basic elementary and secondary school system. Montana public school districts are considered political subdivisions of the state, and many of our funding sources originate there. However, 20-9- 324, MCA assigns responsibility for administering a District's finances to the Board of Trustees. Local control by an elected Board of Trustees is a key characteristic of Montana schools: Article X, Section 8 of the Montana Constitution states"The supervision and control of schools in each school district shall be vested in a board of trustees to be elected as provided by law." Bozeman Elementary School District No. 7, Gallatin County, State of Montana, was organized before Montana statehood in 1866, and was recognized as a legally established school district under Section 1750, Political Codes of 1895. It is legally known as District No. 7, Gallatin County and under the jurisdiction of a single Board of Trustees. In 1950, Bozeman Elementary School District No. 7, Gallatin County, State of Montana, was classified as a first class district. Bozeman High School District No. 7, Gallatin County, State of Montana, was organized on July 1, 1957, by the abolishment of Gallatin County High School under the provisions of Chapter 148, Laws of 1931. Gallatin County High School was organized as a high school district on December 31, 1934, under the provisions of Section 75-4602, R.C.M., 1947. In view of the organization of Gallatin County High School as a high school district, Bozeman High School District No. 7 was organized as a high school under the provisions of Section 75-4602, R.C.M., 1947, by virtue of the county high school abolishment. At the time of the abolishment, the Bozeman High School District encompassed 25 common school districts: 30 7 Bozeman* 31 Story Mill 4 3 LaMotte* 10 Little Bear 32 Leverich 47 Malmborg* 11 Rea 35 Gateway* 48 Lower Bridger 14 Rochambeau 37 Fowler 50 Pine Butte 19 Nelson 38 Sedan* 53 Chestnut 22 Cottonwood* 39 Upper Bridger 59 Elk Grove 23 Middlecreek 40 Harper 69 Anceney 27 Monforton* 41 Anderson* 72 Ophir 77 Valley Center *The Bozeman High School District includes these eight elementary districts. The other districts have been consolidated with other districts since 1957. Bozeman High School District No. 7, Gallatin County, State of Montana, is under the jurisdiction of a single Board of Trustees. Bond records indicate the Bozeman School District was established September 1, 1910. Level of Education Provided The Bozeman School District is a public school district serving grades Kindergarten — 12th grade. In addition, preschool services are provided to special needs students with Individualized Education Plans (IEPs) and certain at-risk students. Some high school classes also provide college credit through Montana State University. The District also offers High School graduate equivalency and various adult education classes. 31 Geographic Area Served The Bozeman School District is located in Gallatin County in southwestern Montana: Bozeman, MT The"District" is actually comprised of two separate legal entities, Bozeman Elementary District and Bozeman High School District. Geographically, Bozeman Elementary District is the smaller of the two. It encompasses 275 square miles, including the entire Bozeman city limits (Bozeman City limits is only about 19 square miles). Bozeman Elementary District has an estimated population of 73,173 according to the 2021 US Census. The High School District is much larger. As noted above, it includes all of the Elementary District property as well as the property from seven other independent feeder elementary Districts (Anderson, Cottonwood, Gallatin Gateway, LaMotte, Malmborg, Monforton, and Sedan.) Encompassing approximately 700 square miles, the Bozeman High School District has an estimated population of 82,917 according to the 2021 US Census. Its boundaries generally range from Bozeman Pass on the east to Belgrade on the west, and the Gallatin County border on the north to the mouth of the Gallatin Canyon on the south. 32 A detailed and interactive map of all Gallatin County school districts is available online, but the following map generally illustrates these boundaries: Townsend School District Pass Creek - School District Three Forks Grade School District •1 1 Sh it M s Volley - 86 School District Sedan School-wils'Sil i-_•- - 7- _ - -'Distnci �? 'Sedan Schoo!-dydP Manhattan Grade 1, Park District Schoo!District Belgrade Senior High f 'School District M T AN 7-1 Amstofdom - - -xv-Botemon•willson School District School District I - Mafmborg School - - - I- VT] •{ District Livingston t School District i94 Monfortan,. � �- -school Di 191 _'Cotton a Lomotte School j - \ Sch I a tstrtstr ct District Hon Sch rrJso �! Anderson School District District 89 Arrowhead Gallat' Zateway School District SchoVool District Pine Creek School District 6 3 6 irilcs Source:Gallatin County Superintendent of Schools 33 The economy of the area is most notably impacted by the contributions of Montana State University, agriculture, technology-based businesses, tourism and recreation and trade center activities. Current Enrollment and Number of Campuses The District performs several enrollment counts throughout the year to comply with various laws and reporting requirements. However, our primary enrollment count is taken the first Monday of each October. We consider that count to be the official count of the District, and base our projections and staffing on it. At October 4, 2021, the most recent official enrollment count date and the one driving this year's budget, the District served 7,217 students in grades K-12, an increase of 353 students (5%) over the previous year. To serve these students, the District currently operates 13 instructional facilities: eight (8) elementary schools serving grades K-5, two (2) middle schools serving grades 6-8, one (1) charter school serving grades K-8, and with the opening of Gallatin High School in 2020, two (2) high schools serving grades 9-12. The following table provides October 1 historical enrollment counts by building: 34 Grade CSR 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 4-yr old K - - - - - 21 31 36 29 40 31 35 5-yr old K 101.50% 501 458 528 520 504 521 497 504 547 421 517 1 101.799�0 448 505 462 521 525 531 544 509 505 483 488 2 100.1700 468 439 526 463 528 542 521 545 510 465 503 3 102.059,0 443 491 452 513 484 546 538 539 552 478 509 4 99.90%* 442 457 481 445 532 483 557 550 523 510 489 5 100.409,0 415 451 45"0 484 443 530 492 559 548 504 529 PreK-5 Total 2 717 2 801 2 907 2 946 3 037 3.184 3.185 3 236 3.225 2 892 3 070 6 101.91% 408 415 467 469 489 462 551 493 572 538 520 7 101 759,0 410 420 426 493 490 489 482 555 490 553 542 00 100 729,0 397 416 423 413 493 489 502 488 564 483 676 6-8 Total 1 215 1251 1 316 1 375 1 472 1.440 1 535 1 536 1 626 1 574 1 638 PreK-8 Total 3.932 4 052 4 223 4 321 4.509 4.624 4.720 4 771 4 861 4 466 4 708 9 126 84% 506 530 556 543 526 590 585 605 601 703 666 10 96.65% 468 486 491 522 537 526 565 554 586 595 694 11 96 50°0 448 457 467 449 496 512 501 550 544 571 602 12 9830°0 422 436 449 459 437 490 517 515 529 529 547 9-12 Total 1 844 1.909 1 963 1_973 1 996 2 118 2 168 2 224 2 260 2 398 2 509 PreK-12 Total 5 776 5 961 6 186 6.294 6 605 6742 6 888 6 995 7 111 6 864 7 217 Source:District records Each October, the District updates its enrollment projections. Those enrollment projections are made at a Districtwide level—they are not broken down by building: 35 Projected Enrollment Current Year Grade Enrollment 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 K 552 551 516 502 498 560 568 576 584 592 600 1 488 526 520 484 470 466 529 537 546 554 562 2 503 489 527 521 485 471 467 530 538 547 555 3 509 513 499 538 532 495 481 477 541 549 558 4 489 509 513 499 537 531 495 481 477 540 548 529 491 511 516 501 539 533 497 483 479 542 PreK-5 Total 3,070 3 079 3 085 3 059 3.023 3 062 3.073 3.098 3 169 1261 3 365 6 520 539 500 521 525 511 549 543 506 492 4noo"o 7 542 529 549 509 530 534 520 559 553 615 501 8 576 546 533 553 513 534 538 524 563 557 519 Middle School Total 1 ,638 1 614 1 582 1 583 1 .568 1.579 1 .607 1 626 1.622 1.564 1.508 Elementary Total 4,708 4 693 4.667 4 642 4.591 4.641 4.680 4 724 4.791 4.825 4 o73 9 666 731 692 676 701 651 677 682 665 714 706 10 694 644 706 669 653 678 629 654 659 643 690 11 602 670 621 681 646 630 654 607 631 636 620 12 547 592 659 610 669 636 619 643 597 620 625 High School Total 2,509 2 637 2 678 2 636 2.669 2 594 2 579 2 5006 2 662 2 613 2 641 K-12 Total 1 7,217 7,330 7,345 7,278 7,260 7,235 7,259 7,310 7,343 7,438 7,514 Source:District records 36 GOVERNANCE STRUCTURE Structure and Listing of School Board Members The Bozeman School District is governed by a Board of Trustees—seven of which are citizens who are elected by the voters of the Bozeman Elementary District. One Trustee-at-large is elected by the citizens of the other elementary districts to serve with the Bozeman Elementary trustees as a high school board. Board members are elected by the voters of the District and serve overlapping three-year terms. The current Board members, the dates their respective terms expire, the total number of years served on the Board, and their respective occupations are as follows: Board Member Term Expires Total Time Served on Occupation AkMa� Board Greg Neil, Chair 2023 5.5 years Insurance Agent Tanya Reinhardt,Vice Chair 2025 6 years Business Consultant Douglas Fischer 2024 7 years Journalist Gary Lusin 2024 16.5 years Physical Therapist Kevin Black 2023 2 years Real Estate Agent Lauren Dee 2025 Newly Appointed Stay at Home Mom Lei-Anna Bertelsen 2024 1 year Education Facilitator Sandra Wilson 2024 7.5 years Retired Teacher Source:District records Organizational Chart of Administrative Staff by Position and Title In Montana, the Board of Trustees alone has the ability to hire and fire staff. The Bozeman School District staff is organized into four branches. An Administrator leads each branch, and each of these Administrators reports to the Superintendent. Mr. Casey Bertram is the District's current Superintendent, and was appointed to this post effective January 2022. Previously, during the 2020-2021 school year, Mr. Bertram served as the Interim Superintendent as well as the Deputy Superintendent Curriculum and Technology. Prior to that, he was the principal at Hawthorne Elementary in Bozeman since 2013. Mr. Bertram's direct Administrative reports are: • Dr. Marilyn King, who serves as a Deputy Superintendent. Dr. King has worked for the Bozeman School District since 1999. • Mike Van Vuren, who serves as a Deputy Superintendent. Mr. Van Vuren was formerly the principal at Hyalite Elementary in Bozeman and has been with the District since 2011. 37 • Mike Waterman, who serves as the Executive Director of Business and Operations. Mr. Waterman has worked for the District since 2012. • Pat Strauss, who serves as the District Human Resources Director. Mr. Strauss has worked for the District since 2001. 38 This year, the Board of Trustees updated the Chair&Vice Chair Trustee positions. In addition, as prescribed by Policy 6122, the District's administrative staff is now structured as follows: Board of Trustees Administration Chair-Greg Neil Yce Chair--Tanya Reinhardt Organizational Lraanna•etttlsen,KeNn Black,Douglas Fischer,Gary Lush,Lauren Dee,Sandra Wilson Revised 5/2022 Superintendent Superintendent-Casey Bertram = Conzmurxy Parlrrcr slaps School Fosindation Deputy Superintendent Deputy Superintendent Executive Director—Business&Operations MikeVanVuren DireetRep(05-19 Mike Waterman DrecLRepurm-a Marilyn King DirecLReporLS 13 Federal P,ug,— school Resurwce OrrKm Rural K 9 Liaison Safety Drectcr Fecilitie. - -.rr- Drttra��rlcarn nor _ -��.•F-r r' MarkAtor Principals Lacy Clark Matt Stark Pat Strauss Chad Hera Andrew Loftus Principals Direct Reports-7 Do ed Reports-2 Direel Repwb-1 C -.i Feporls-3 Direct Reports-7 u,ru wrwn-t•zaea srlr Assistant Principals [Assistant Principals Source:District records 39 ORGANIZATIONAL GOALS AND MISSION Mission Statement/Core Purpose The District's Core Purpose (i.e., mission statement) is: Bozeman Public Schools exist to provide an outstanding education that inspires and ensures high achievement so every student can succeed and make a difference in a rapidly changing world community. Manor Goals and Objectives Bozeman School District uses a Long-Range Strategic Plan (LRSP) to guide and focus the District. The LRSP process was launched in the fall of 2007 to bring more rigor to the process of setting goals; to ensure the wants, preferences, and needs of the community are well understood; and to strategically focus District resources. Bozeman Public Schools' Board, staff, and leadership team view the process of strategic planning as an ongoing process within Bozeman Public Schools. The LRSP is not a "strategic planning project"that was completed, but rather is a living document that continually evolves as the needs of the District change. The LRSP has undergone significant revisions via a community consensus process about every 5-6 years. The District anticipates launching the LRSP revision process during the 2023-2024 school year. The 2018-19 LRSP goals and objectives that provided the foundation for the 2022-23 budget are: Goal Area 1: Academic Performance. Each student meets or exceeds the high academic standards necessary for college and career readiness. Strategic Objectives: 1.01 Personalize learning for each student to help all realize sustained academic growth in all content areas. 1.02 Utilize content area standards in planning and instruction in conjunction with performance based grading and reporting practices. 1.03 Use technology to improve productivity and learning opportunities. 1.04 Utilize meaningful,job-embedded professional development to support student achievement. 1.05 Offer learning opportunities beyond the walls of the school for K-12 students. 1.06 Prepare all students to be College and Career Ready to engage in a global community. Goal Area 2: Operations and Capacity Building. District operations, facilities and human resources promote an efficient and innovative educational system. Strategic Objectives: 40 2.01 Secure and align resources with District goals. 2.02 Use refined Functional Capacity and Enrollment Projections to make decisions regarding student enrollment, placement and long-range facility needs. 2.03 Use the evaluation process to develop high performance and promote leadership within the education team. 2.04 Maintain adequate and equitable school facilities conducive to effective learning and working. Goal Area 3: Community Engagement and Partnerships. Bozeman Public Schools has created an environment in which all education stakeholders at the local, state and national level are supportive, engaged, and contribute to successfully educate our students. Strategic Objectives: 3.01 Enhance District transparency and accountability through effective communication with our community. 3.02 Recognize and increase Educational Partnership opportunities. 3.03 Use the Consensus Process to develop effective dialogue around matters of importance to the school district and our community. 3.04 Engage in a collaborative dialogue surrounding topics of educational importance (Mega Issues)to our community and their impact on the LRSP. 3.05 Elevate public awareness regarding the funding for Bozeman Public Schools and the associated linkages to achieve high quality educational programs. 3.06 Advocate for laws, rules, policies, procedures and resources needed to meet the high quality educational goals of our community. Goal Area 4: Student and Staff Safety/Health/Welfare. Bozeman Public Schools has effective systems in place for students and staff to learn and work in a safe and healthy environment. Strategic Objectives: 4.01 Create safe, supportive, engaging and healthy school environments. 4.02 Promote safety and wellness for students and staff to support responsible, healthy choices. 41 Bozeman Public Schools has established four measurable District goals tied to the LRSP goal area of Academic Performance to help focus the work of the District toward achievement of its Core Purpose. LRSP Goal Area 1:Academic Performance - Each student meets or exceeds the high academic standards necessary for college and career readiness. District Measurable Goals • Early Literacy Goal: By 2025, 85% of all children entering Kindergarten will have requisite literacy skills as measured by Acadience. • Grade Level Reading Goal: By 2025, 90% of all BSD7 3rd Grade Students will demonstrate grade-level reading skills by achieving a proficient score on the Acadience reading assessment at the end of the school year. • PLC Goal: By spring of 2025 all BSD7 schools PK-12 will have fully implemented PLC's in place that will support the closing of the achievement gap, thus qualifying BSD7 as a Solution Tree Model PLC District. • Graduation Goal: By 2025, 95% of BSD7 students in each graduation cohort will earn a regular high school diploma in four years or fewer. Building-level administrators are responsible for developing annual action plans that move the District toward these goals. Annual reports assess the District's progress at the conclusion of each year. Bozeman Public Schools intends to bring together stakeholders during the 2023-2024 school year to revise and update the Long Range Strategic Plan (LRSP) to ensure it is meeting the evolving needs of the District and community. For details related to the LRSP click HERE. Cost of Major Goals and Objectives Most of the Goal Areas identified in the Long Range Strategic Plan (LRSP) are not finite, specific, or measurable. Instead, most are broad, overarching goals designed to advance the core purpose of the District over time. Because they are not easy to isolate, the District does not attempt to measure the incremental cost of implementing them. However, the District does have a process for considering additional requests to be included in each year's budget. This process is detailed in the Budget Development Process section below. In total, the District considered 6 additional budget requests totaling $174,080 for 2022-23: 42 District Number of Additional Proposed Cost of Budget Requests Additional Requests Elementary 3 $ 118,080 High School 3 $ 56,000 Districtwide 0 $ - Total 8 174 080 Source:District records Administrators and the District Budget Committee then prioritized these additional requests. For 2022-23 several of these requests were granted, with the understanding that building and department budgets would carry the cost of these expenses within their existing allocations. As a result, the General Fund budget was not increased or changed to accommodate these requests. Fiduciary/Budgetary Goals The Long Range Strategic Plan encompasses all fiduciary and budgetary goals of the District. Factors Affecting the Development of this Year's Budget (wage increases, health benefits, utilities, revenues) Two factors—staffing costs and funding source changes—affected the development of the 2022-23 budget. Staffing Costs. The District has four employee categories: certified, classified, professional, and administrators. Two of these groups, the certified and classified staff, are formally organized and covered by collective bargaining agreements. The two union groups are entering the final year of a two-year contract. The certified and classified contracts both include raises and benefit increases, and both are available on the District website. The District's professional staff and administrators are not covered by collective bargaining agreements; however, both groups received compensation increases as well. The following table provides the recent history of raise-on-base increases for all employee groups: 43 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Certified (Bozeman Education Association) 2.50% 1.00% 1.50% 1.50% 3.00% 2.00% 2.50% 1.50% Classified (Bozeman Classified Employees' Association) 2 00'O' 1,50% 2 50Q,0 3.00°,0 4 00% 4 00% 3 0040 3,00% Professional - Hourly 3.50% 2.50% 3.50% 3.50% 4.00% 3.00% 3.00% 3.00% Professional -Administrative Duties 3.5000 250°'0 2 00°-'0 2.0040 3 004.'0 3.00°0 2 QO40 200% Administrators 2.00% 1.50% 1.50% 1.50% 2.50% 2.50% 2.00% 2.00% Source:District records In addition, the certified and classified collective bargaining agreements both call for the District and employees to evenly share the first 20% of any annual average price tag increase on the District's self-insured health plans. If the average price tags increase by more than 20% in a given year, either party may request the agreement be renegotiated. In 2022-23, the price tags for all District-sponsored health plans increased by an average of 7.9%, so employer and employee-paid amounts also increased. The following table shows the history of the District's monthly contributions for 1.0 FTE certified and classified employees: 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Employee Only $477 $498 $ 524 $ 544 $ 559 $ 559 $ 575 $ 602 $ 640 Employee/Spouse $ 694 $ 728 $ 769 $ 801 $ 824 $ 824 $ 850 $ 894 $ 963 Employee/Children $ 601 $ 630 $ 665 $ 692 $ 712 $ 712 $ 734 $ 771 $ 829 Employee/Family $ 800 $ 840 $ 888 $ 925 $ 952 $ 952 $ 982 $ 1,033 $ 1,113 Source:District records Staffing levels comprise the second half of the staffing cost equation. The district's enrollment has started to rebound but is anticipated to level off in the Elementary district over the next several years. FTE allocations between locations will vary depending on individual school needs. In addition, the Bozeman Charter School is no longer offering programming for students in grades K-2 for the 2022-23 school year due to lack of enrollment and will therefore decrease the overall staffing FTE by 2.5. The High School district is continuing to have increased enrollment in addition to the growth associated with opening a new school. 10.5 FTE will be added for 2022-23 in order to maintain the master schedule and same class offerings at both High Schools. 44 The following table highlights the certified classroom staffing changes in each of the District's schools: Budgeted Certified Classroom FTE 2021-2022 2022-2023 Change Longfellow Elem 12.00 13.00 1.00 Irving Elem 9.00 7.00 -2.00 Ahittier Elem 15.00 15.00 0.00 Ha,hthorne Elem 11.00 10.00 -1.00 Morning Star Elem 19.00 18.00 -1.00 Emily Dickinson Elem 22.00 23.00 1.00 H,;alite Elem 21.00 21.00 0.00 Meadowlark Elem 21.00 21.50 0.50 K-5 Elem Total 130.00 128.50 .50 Chief Joseph MS 27.00 27.00 0.00 Sacala,nrea PIS 31.00 32.00 1.00 Middle School Total 58.00 59.00 1.00 Bozeman Online Charter School 5.00 2.50 -2.50 Bozeman High School 85.00 89.10 4.10 Gallatin High School 83.40 89.80 6.40 High School Total 168.40 178.90 10.50 K•12 School Total 361.40 368.90 7.50 Source:District records Additional positions may be added when the school year begins and actual enrollment counts are known. 45 Funding Source Changes. Legislative decisions affected several funding sources in 2021-22. The most significant of these changes included: • Increases in key funding General Fund components. In 2021, the Montana legislature approved inflationary increases for several of the General Fund funding components for 2021-22 and 2022-23. Additionally, 20-9-326, MCA provides that each of these components will be increased by a rolling three-year average of CPI inflation from the calendar year three years prior to the fiscal year in question, not to exceed 3% per year. The component amounts are: General Fund Funding Component FY17 FY18 FY19 FY20 FY21 FY22 FY23 Elementary Per-ANB Entitlement $ 5,444 $ 5,471 $ 5,573 $ 5,624 $ 5,727 $ 5,813 $ 5,962 High School Per-ANB Entitlement $ 6,970 $ 7,005 $ 7,136 $ 7,201 $ 7,333 $ 7,443 $ 7,634 Elementary Basic Entitlement $ 50,895 $ 51,149 $ 52,105 $ 52,579 $ 53,541 $ 54,344 $ 55,741 Middle School Basic Entitlement $ 101,790 $ 102,299 $ 104,212 $ 105,160 $ 107,084 $ 108,690 $ 111,483 High School Basic Entitlement $ 305,370 $ 306,897 $ 312,636 $ 315,481 $ 321,254 $ 326,073 $ 334,453 Quality Educator Payment $ 3,169 $ 3,185 $ 3,245 $ 3,275 $ 3,335 $ 3,385 $ 3,472 At-Risk Student Payment Statewide allocation $ 5,363,730 $ 5,390,549 $ 5,491,352 $ 5,642,476 $ 5,715,264 $5,726,603 $5,873,777 Indian Education for All Payment $ 21.25 $ 21.36 $ 21.76 $ 21.96 $ 22.36 $ 22.70 $ 23.28 American Indian Achievement Gap $ 209 $ 210 $ 214 $ 216 $ 220 $ 223 $ 229 Payment Data for Achievement Payment $ 20.36 $ 20.46 $ 20.84 $ 21.03 $ 21.41 $ 21.73 $ 22.29 Source:Montana State Law All the amounts listed above will tend to increase spending authority in the District's General Funds. • Enrollment Fluctuations. In Montana, school General Fund budgets are largely driven by enrollment. While the High School District General Fund benefitted from an enrollment increase, the Elementary District enrollment increase of 178 children did not bring the district back to pre-pandemic levels. However, with the increase in enrollment in addition to the inflation factor, the district was able to increase the Elementary General Fund budget by$820,247 for 2022-23. • Anticipated Enrollment Increase. Generally, Montana General Fund budgets are determined by the prior year's enrollment. Until this year, growing districts could also use enrollment estimates for funding purposes if their estimates indicate increases in excess of certain thresholds. 46 The 2021 legislature used HB630 to temporarily suspend funding increases related to requests for these "anticipated enrollment increases"for FY2022 and FY2023. Under the provisions of this bill, any increases in enrollment for a district during the October enrollment count for FY 2022 and FY 2023 compared to the enrollment count of the district in October of the immediately preceding fiscal year are declared by the legislature to be related to the uncertainty created by COVID-19 and qualify the district for additional financial support. Additionally, the bill declares that the state's fiscal challenges in the biennium beginning July 1, 2021, are a direct result of the economic downturn resulting from COVID-19. The amount of additional financial support the district qualifies for must be calculated by the OPI as the difference between the district's BASE budget for that fiscal year and the amount of the district's BASE budget if the district's budget limit ANB for that fiscal year was calculated using the district's actual October enrollment count in the current school year in place of the average of the preceding year's October and February enrollment count. The total amount of the additional financial support for a district must be reduced by 10% of the district's base and supplemental allocations from the ESSER II and ESSER III grants . While the bill enables the District to access ESSER allocations to offset the lost budget authority, the ESSER II and III funds are one-time—rather than ongoing—funding sources. Additionally, the District does not have ESSER funds available as those allocations were completely spent as of June 30, 2022. Proceeds from the new'additional funding support' are a possibility, and the District will monitor its October enrollment counts to determine if it is eligible for those amounts. BUDGETING PROCESS Policies The District has various policies that direct the budget development and implementation. These policies are found in the 7000 Financial Management section of the Board's Policy Manual. Of these policies, several are particularly applicable to the budgeting process: • 7110 reasserts the District's commitment to its long-range goals through the budgeting process and generally describes the process for budget adoption. • 7120 provides a broad timeline for budget adoption. • 7121 authorizes budget amendments and transfers between line items within a fund. • 7142 describes the allowable situations and required process for an emergency budget adoption. • 7310 outlines implementation and execution of the budget plan. • 7320 and 7320P detail the requirements for purchase approval. 47 Regulations Governing the Budgeting Process Montana law prescribes a precise timeline for school district budget adoption. Significant highlights of the budget process include: • First Monday in January: In accordance with 5-2-103, MCA, each regular session of the Montana Legislature convenes on the first Monday in January of each odd-numbered year or, if January 1 is a Monday, on the first Wednesday. Montana Legislative sessions last for 90 days. Typically ending the first week of May. • March 1: OPI releases Guaranteed Tax Base subsidy amounts. Historically, OPI also releases BASE and Maximum budget amounts as well as calculated voting limits at that time (20-9-369, MCA). Additionally, the 2017 Legislature passed SB307, which gives schools new permissive (i.e., unvoted) levy authority to finance certain facility improvements. The law also creates a state-funded subsidy for mills levied for this purpose, and an estimate of that subsidy is also due from the state by March 1. • March 31: SB307 also enacted a requirement that schools must provide notice of their intent to increase permissive levies in the ensuing year by March 31. The notice must include the estimated number of mills to be increased and the projected tax impacts on a $100,000 and $200,000 home. The District's notice for the current budget year is included as Appendix 2 in the budget document. • First Tuesday after the First Monday in May: Regular School Election Day. Districts wishing to approach voters with additional levy requests must run the election on the Regular School Election Day, unless the legislature is meeting to discuss school funding (20-20-105, MCA). • On or before August 25: Trustees adopt the final budget(20-9-131,MCA). Applicable Fund Types and Titles The District's formal budgeting process centers around our"Budgeted Funds." Section 20-9-201, MCA provides that a formal budget be adopted for the following "budgeted funds" in order to expend any money from these eleven funds: 01 General Fund 10 Transportation Fund 11 Bus Depreciation Reserve Fund 13 Tuition Fund 14 Retirement Fund 17 Adult Education Fund 19 Nonoperating Fund (not used in Bozeman) 28 Technology Fund 29 Flexibility Fund 48 50 Debt Service Fund 61 Building Reserve Fund All other funds are classified as "nonbudgeted funds." Section 20-9-210, MCA, limits expenditures from these funds to the amount of cash balance in a fund. While the Bozeman School District does develop revenue and expenditure budgets for many nonbudgeted funds, those budgets are not formally approved by the Board of Trustees. As a result, they are only briefly described in this document. Interested parties can contact the District Business Office to obtain more information on them. Classification of Revenues and Expenditures The Montana Office of Public Instruction dictates the classification system for all revenues and expenditures. The account structure is a master classification of balance sheet, revenue, and expenditure accounts from which selections can be made for reporting comparable transactions on a uniform basis. In order to facilitate meaningful cost data comparisons with national educational statistics and meet reporting requirements of various federal revenue sources, the account structure is based on the structure proposed in Financial Accounting for Local and State School Systems, published by the U.S. Department of Education. The structure is flexible and will allow for expansion to meet increased reporting needs as well as unique needs of the individual user. Montana's chart of accounts, which roughly translates to the NCES accounts, categories revenues by source and expenditures by program, function, and object. Revenue. The account structure for revenue and other financing sources accounts consists of a three-digit fund number and a four-digit source account. A three-digit project reporter is also used for special accounting and reporting purposes for state and federal grants or other special reporting projects. XXX XXXX XXX District/Fund Subsidiary Source Project Reporter Code-Optional The first digit of the subsidiary source account number designates the first level of reporting for one of the following six broad categories of revenue sources. The next three digits provide additional summary levels within one of the six categories. Current or Recurring: 1000 - Revenue from Local Sources 49 2000 - Revenue from County Sources 3000 - Revenue from State Sources 4000 - Revenue from Federal Sources Non-Current or Non-Recurring 5000 -Other Financing Sources 6000 -Adjustments to Beginning Fund Balance Expenditures. The expenditure and other financing uses account structure is the most extensive. It is designed to give the desired informational breakdown of expenditures and other financing uses without being overly cumbersome. As mentioned, the structure is flexible and will allow for expansion to meet increased reporting needs. The account structure includes the following dimensions: A. Fund -Three digits B. Operational Unit—Optional two-digit code used to denote an instructional center or individual school unit. Individual organization codes are not intended to be used for departments, sections or other cost centers. This level of subdivision can be accomplished using the functional category codes. A district-wide code can be used for those expenditures not applicable to other organization categories. C. Program—Three-digit code used to denote a plan of activities and procedures designed to accomplish a predetermined objective or set of objectives. The program dimension provides the school district the framework to classify expenditures by program for cost determination purposes. D. Function — Four-digit code used to denote the purpose for which an activity or program exists or is used. It includes the area subfunctions, activities, and subactivities performed to accomplish general objectives. Expenditures are classified by function to provide comparability between communities and states and to assist in decision making. E. Object—Three-digit code used to denote the specific good or service obtained. F. Project Reporter—Three-digit code used to accumulate expenditures to meet a variety of specialized reporting requirements at local, state and federal levels and to relate expenditures to a specific revenue source. XXX XX XXX XXXX XXX XXX Fund Oper Unit Program Function Object Project Reporter (optional) (optional) The Montana Office of Public Instruction's prescribed chart of accounts is available online. 50 Explanation of Key Revenues and Expenditures The District's total spending authority in its budgeted funds during 2022-23 is$108,738,282. Of that total, $17,201,290 will come from "fund balance reap prop riated"—that is, money carried forward from 2021-22. The remaining amount, $91,536,992, will be funded by new revenue coming into the District. The District categorizes these revenues by source. The following chart shows the 2022-23 budgeted revenue sources for the Districts' budgeted funds: Bozeman Public Schools Funding Sources for 2022-23 Budgeted Funds $64,504,0% $9,058,378 $17,201,290, 16% ■Local Property Taxes $47,975 467 44° ■ State Revenue ■ Fund Balance Reappropriated ■ County Revenue $34,438,643,32% Non-Levy Local Revenue Source:District records 51 Local property taxes represent the single largest revenue source for the District, making up 44% of revenue funding sources. Local property taxes are levied only on taxpayers within the Districts' boundaries. The Informational Section of this document contains a detailed explanation of local property taxes. State revenue sources make up the second largest funding sources for the budgeted funds. The majority of this amount is state entitlement payments to the Districts' General Funds. County revenue sources are also property taxes originating from a permissive countywide levy, which is then distributed to fund the Transportation and Retirement Funds for the school districts in the county. In 2022-23, county revenue sources account for 8% of Bozeman's budgeted fund revenue. Other local revenue sources make up the smallest portion of the funding sources for our budgeted funds. These sources are primarily interest earnings, individual tuition, and miscellaneous user fees. As mentioned above, expenditures are categorized in several ways, most notably by"function" and "object". Function refers to the purpose for which an activity or program exists or is used, while object refers to the specific good or service obtained. Of the $108,738,282 in total budgeted expenditures, the District plans to spend $43,572,737 (40%) on Instruction and $63,141,220 (58%) on Salaries and Benefits—the largest single function and object amounts, respectively. Fund Balance Policies The Bozeman School District Board of Trustees has established Policy 7515 governing ending fund balances. In general, the policy states the District will strive to maintain a minimum unassigned General Fund balance of five percent of the ensuing year's budget as of June 30. Adequate reserves are necessary for cash flow purposes, to protect the District against revenue shortfalls, and to provide a last-resort funding source for unforeseen emergencies. Strong fund balances also improve the District's bond rating, which minimizes the interest costs of debt issues. The Financial section of this document contains detailed information and projections for fund balances in each budgeted fund. 52 FINANCIAL REPORTING Following the close of each fiscal year, the District prepares a Annual Comprehensive Financial Report. The Basis of Accounting and Fund structure used in that document are explained below. Basis of Accounting The District uses different bases of accounting in various circumstances. The Statement of Net Position and the Statement of Activities answer the question "How did we do financially during the year". These government-wide statements include all assets and liabilities using the accrual basis of accounting similar to the accounting used by most private-sector companies. This basis of accounting takes into account all of the current year's revenues and expenses regardless of when cash is received or paid. These two statements report the District's net position and changes in that position. This change in net position is important because it tells the reader that, for the School District as a whole, the financial condition of the School District has improved or diminished. The causes of this change may be the result of many factors, some financial, some not. Non-financial factors include the School District's property tax base, facility conditions, required educational programs and other factors. In the Statement of Net Position and the Statement of Activities, the School District's governmental activities are presented. These activities include most of the District's programs and services including instruction, support services, administration, operations and maintenance, pupil transportation, food services and certain extracurricular activities. 53 Fund Financial Statements A fund is a group of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the District can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental funds: Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on how money flows into and out of its funds and the balances left at year-end available for spending in future periods. These funds are reported using an accounting method called modified accrual accounting, which measures cash and all other financial assets that can readily be converted to cash. The governmental fund statements provide a detailed short-term view of the District's general government operations and the basic services it provides. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The District maintains twenty-one individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General, Elementary Grants, Elementary Debt Service, High School Debt Service, High School Building Reserve, K-12 Interlocal Funds, and Nonmajor Governmental Funds, which are considered to be major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements and schedules elsewhere in the Annual Comprehensive Financial Report. Proprietary funds: The District maintains one proprietary fund type. Internal service funds are an accounting device used to accumulate and allocate costs internally among the District's various functions. When the School District charges customers for the services it provides, whether to outside customers or to other departments of the District, these services are generally reported in proprietary funds. The District uses two internal service funds to account for services provided to all the other funds of the District: purchasing and self-insurance. The internal service funds use the same accounting method as the government-wide statements and are included with the governmental activities shown on those statements. The two internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements. 54 Fiduciary funds: Fiduciary funds are used to account for resources held for the benefit of parties outside the District. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the District's own programs. The District does not, at this time, utilize any fiduciary funds. BUDGET DEVELOPMENT PROCESS Budget Process Bozeman's budget development process involves a series of progressive steps. These steps include: 1. Adopting a Budget Calendar. As explained below, the District Board of Trustees adopts a budget development calendar each fall for the ensuing fiscal year. 2. Estimating Budget Limits. In Montana, General Fund budget limits are generally driven by the prior year's average enrollment, a series of funding factors determined by the State legislature, and voter approval of proposed tax levies. a. Enrollment. For funding purposes, Montana law prescribes two enrollment count dates throughout the year. These count dates are the first Mondays in October and February. The October count generally yields the highest student count of the two, and the District prepares detailed enrollment projections for it. The February count is then estimated based on historical trends. b. Funding Factors. The Montana Legislature determines the funding rates that apply to each enrollment count. The Legislature meets from January to April/May of odd-numbered years and determines the funding rates for the following two fiscal years. As a result, funding factors for odd number years are usually known during the budget development process while factors for even number years are not known and must be assumed. c. Voted tax levies. Although Bozeman voters have typically supported schools in the past, the District realizes it cannot take this support for granted. As a result, budget projections are developed assuming levy requests pass and do not pass. Election Day marks the final step of the process for determining our General Fund budget; after the election, the District knows with certainty what the spending limit will be for the ensuing year. 55 3. Developing Line Item Budgets. Buildings and departments receive funding allocations based either on enrollment (school buildings) or flat amounts (departments). Administrators and supervisors can then use these allocations to achieve the goals they have established for themselves through the LRSP process. As such, administrators and supervisors are responsible for preparing a line item budget for their cost center. Those budgets are generally created each fall. This timeline allows the administrator or supervisor a chance to anticipate any shortfalls in their budget and submit requests for additional funding. 4. Submitting Additional Requests. The development of the cost centers' line item budgets gives administrators and supervisors the opportunity to identify any additional resources they may need to achieve their goals. If one of these individuals anticipates the need for additional resources, he or she may request additional funding. Bozeman's Additional Funding Request process is a formal process that allows the District to prioritize the requests and match them with available funding. The requests themselves include an amount and/or FTE requested and the justification for the request. 5. Prioritizing Additional Requests. Once all additional requests have been received, the Business Office compiles them and distributes them for prioritization. In the past, Instructional Cabinet (generally building principals and assistant principals), Central Office administrators, and the District's Budget Committee prioritized the requests and make recommendations to the Superintendent. The structural imbalances in our General Funds have prompted a change in the model, however. Given the lack of available resources, the requests are now reviewed by a Central Office team, and very few requests are recommended for approval. The District could also benefit from a review of existing purchases to ensure they still represent the best use of our funds. 6. Determining Final Budget Limits. Budget limits are finally determined during late spring and summer. Significant events during that time period include: a. Final enrollment count. General Fund budget limits are general determined by the average of two enrollment counts. The final enrollment count each year is on the first Monday in February. b. Adjournment of Montana Legislature. The Montana Legislature meets every other year (odd numbered years) for a 90-day session. The session begins in January and concludes in late April. At that time, all changes to the Montana school funding formula are finalized. c. School election day. By law,the regular school election day in Montana is the Tuesday after the first Monday in May. Trustee elections and General Fund elections must be held on this date, although schools can reschedule the General Fund election in years when the Legislature meets to consider school funding. For practical and cost reasons, however, the Bozeman School District runs our General 56 Fund election on the regular election day in May. This is the final step of the process for determining our General Fund budget; after the election, the District knows with certainty what the spending limit will be for the ensuing year. General Budget Timeline/Calendar Each fall, the Bozeman School District Board of Trustees adopts the budget calendar for the ensuing fiscal year. The calendar includes both the 'hard' budget deadlines established in state law as well as the 'soft'deadlines for the internal processes and discussions that must occur during the budgeting process. On October 11, 2021, the Board adopted the following calendar for the development of the 2022-23 budget: InvolvedActivities Personnel Timelline Discuss Schedule of Activities and establish guidelines for budget Superintendent/Administration 10/1/2021 through 10/31/2021 development Approve Schedule of budget development activities Board of Trustees 10/11/2021 Exec Dir of Business & Prepare Average Number Belonging (ANB) Estimates and Projections Operations/Budget& Risk Mgmt 11/8/2021 Coordinator Review Long Range Strategic Plan and determine goals and major Board of Trustees, Superintendent, 8/20/2021 through 6/30/2022 initiatives for 2022-23 and Administrators Prepare and distribute budget development materials and 2022-23 Budget& Risk Mgmt Coordinator 11/19/2021 additional budget request instructions Prepare and submit School/Department budget materials and 2022-23 School and Department Administration 8/20/2021 through 12/10/2021 additional budget requests & Staff Exec Dir of Business & Compile budget information and additional requests Operations/Budget& Risk Mgmt 12/13/2021 through 1/7/2022 Coordinator 57 Prepare preliminary budgets for General Fund Budget& Risk Mgmt Coordinator 1/10/2022 through 2/18/2022 Review and prioritize budget requests/potential cuts Superintendent/Administration 1/10/2022 through 2/18/2022 Conduct Budget Committee meetings as needed for review, discussion Trustees &Administration 1/10/2022 through 2/18/2022 & revision of preliminary General Fund budget Exec Dir of Business & Revise and finalize ANB Calculation and/or Projection Operations/Budget& Risk Mgmt 2/7/2022 Coordinator Present Preliminary General Fund Budget to the Board Board of Trustees/Admin 2/14/2022 Board call for May 2022 Trustee, General Fund, and Special Levy Board of Trustees 2/14/2022 Elections Conduct public meetings for review, discussion & revision of preliminary Board of Trustees/Admin 2/15/2022 through 5/2/2022 General Fund budget Conduct budget discussions as needed and align budget with strategic Board of Trustees 2/15/2022 through 5/2/2022 goals Provide notice of intent to increase non-voted levies Board of Trustees/Admin 3/7/2022 Approve resolution estimating amounts available and projects or improvements expected to be funded by School Major Maintenance Board of TrusteeslAdmin 3/7/2022 account Set amount of voted levy Board of TrusteeslAdmin 3/28/2022 58 Conduct Trustee and Special Levy Election District Clerk/County Clerk& Recorder 5/3/2022 Prepare preliminary budgets for Transportation, Bus Depreciation, Exec Dir of Business & Tuition, Retirement, Adult Ed, Debt Service, Building Reserve and Operations/Budget& Risk Mgmt 5/4/2022 through 6/30/22 Technology Depreciation Funds Coordinator Present preliminary budget for all Budgeted Funds Board of Trustees/Admin 7/25/2022 Taxable valuation due from Montana Department of Revenue N/A 8/1/2022 Adopt Final Budget Board of Trustees 8/15/2022 Capital Projects Budget Timeline/Calendar Although the spending authority and tax calendars follow the same July 1 —June 30 year, many of the District's larger capital projects occur over the summer and, in doing so, span two fiscal years. As a result, the District's planning and budgeting calendar for capital projects is based on a calendar year rather than the fiscal year described above. The capital budgeting process is also less formalized, but generally follows a predictable timeline: • Ongoing_ The District Facilities Department maintains an ongoing list of capital projects, repairs, and improvements to be accomplished. • Fall. Facilities Department staff meets with building administration and staff to discuss maintenance project requests. Also, field inspection details from the District's updated Facility Condition Inspection (FCI) are also reviewed for high-priority deficiencies that should be incorporated into the capital project recommendations. FCI codes are assigned to each item as a means of identifying the deficiency category relative to other projects if applicable. The codes are as follows: 59 0 1 —Code/Life Safety— Immediate threat to life safety or building integrity 0 2— Damage/Wear out—Worn out, difficult to operate/service 0 3—Codes and Standards—Systems not in code compliance and not grandfathered 0 4— Environmental — Failures affecting the indoor environment 0 5— Energy— Energy conservation 0 6—Aesthetics • Winter. District Administration and the Long Range Facilities Planning Committee review and prioritize the project listing. They then estimate all available funds (including Building Reserve balances, General Fund allocations, and grants) and develop a recommendation to the Board of Trustees. The recommended projects for 2022 were influenced by facility inspection results, maintenance needs, requested user improvements and available budget. The 2022 list was approved by the Board of Trustees on February 14, 2022 and follows this document as Appendix 1. Budget Administration and Management By law, the Board of Trustees has ultimate legal responsibility to administer and manage the District budget. In practice, however, the Board delegates that responsibility to the Superintendent who, in turn, assigns administrative responsibility for it to various administrators and staff members. In Bozeman, budget administration falls under the purview of the Director of Business Services and Executive Director of Business and Operations. These two positions are generally responsible for: • Coordinating all budget development activities • Administering elections, including mill levy elections, in accordance with state law • Ensuring all legal deadlines are met • Estimating and verifying all budget limits are within established legal and policy thresholds • Presenting administrative recommendations to the Board for approval • Filing all related reports • Working with District auditors to verify the validity of the District's budget and financial records Building administrators and department supervisors also play a key role in budget development. Each cost center receives a budget allocation, and the administrator or supervisor can distribute that allocation between line items at his or her discretion. Line item budgets are generally due around the first of the calendar year in time for additional budget requests to be made known. 60 Once budgets have been finalized and adopted, the District must manage expenditures to ensure costs stay within budgets. By law(20-9-208, MCA), districts may overspend line items within the budget as long as the budget as a whole stays within the adopted and legal spending limits. In Bozeman, implementation and management responsibilities fall to the appropriate building administrator or department supervisor. For each school building of the District, the building principal assumes this responsibility. Administrators and supervisors who fail to properly manage their budgets are subject to disciplinary action. OTHER SUSTAINING LOCAL REVENUE SOURCES The Bozeman School District's local revenues include both tax receipts and several types of non-levy revenues. While tax receipts are certainly the larger of the two, several types of non-levy revenue play a key role in the sustaining District operations. This document will review two of these non- levy revenue sources: Indirect Cost and Aggregate Reimbursements and Tax Increment Finance District receipts. Indirect Cost and Aggregate Reimbursements The Bozeman School District collects indirect cost reimbursements from the Office of Public Instruction and various other grantors. The District pools indirect cost reimbursements with other reimbursements and tracks them in a District special revenue account. Policy 7550 requires the Board to review the balances available in that account during the annual budget adoption cycle. In accordance with that policy, the available June 30, 2022 aggregate reimbursement balances are as follows: Aggregate Reimbursements Aggregate Reimbursements 2021-22 District Balance Balance Increase/(Decrease) June 30, 2021 June 30, 2022 Elementary $ 309,324 $ 641,186 $ 331,862 High School $ 264,728 $ 133,871 $ 130,857 K-12 Total $ 574,052 $ 775,057 $ 201,005 Source:District records 61 20-9-507, MCA authorizes the Trustees to spend reimbursements at their discretion. The Bozeman School District has historically used indirect cost and other reimbursements for general administrative expenses, cash flow purposes, and other District priorities. All aggregate reimbursements may be accumulated from year-to-year. Tax Increment Finance District Receipts Tax Increment Financing Districts ("TIFDs", or more simply"TIFs") are a local sustaining revenue source for the Bozeman School District. TIFs are structures that allow Montana local governments (i.e., cities or counties) to generate revenue for a group of blighted properties targeted for improvement. A base year is established from which "incremental" increases in property values are measured. As improvements are made within the district and property values subsequently increase, the incremental increases in property tax revenue are earmarked and used for improvements within the TIF district. Most resulting new property tax dollars can be directed to redevelopment and economic revitalization activities within the area in which they are generated. Taxpayers located within a TIF district pay the same amount as they would if the property were located outside the district. Expenditures of TIF-generated revenues are subject to certain restrictions and must be spent within the TIF district. Six separate TIFDs exist within the Bozeman School District boundary. The oldest TIFD, the Downtown Bozeman TIFD, has revenues in excess of its debt requirements. Gallatin County, the City of Bozeman, and the Bozeman School District agreed when the Downtown TIF was created that once any debt servicing requirements are met, excess revenue would be reverted back to the taxing jurisdictions based on the proportionate share of mills levied by each. The District has been receiving non-levy revenue distributions from the Downtown TIF since 2010: 62 Year TIFD Revenue 2009-10 $ 43,041 2010-11 $ 38,685 2011-12 $ 321,585 2012-13 $ 443,363 2013-14 $ 546,192 2014-15 $ 521,028 2015-16 $ 697,023 2016-17 $ 696,863 2017-18 $ 826,790 2018-19 $ 1,132,848 2019-20 $ 1,465,750 2020-21 $ 1,463,855 2021-22 $ 1,794,637 Source:District records The Downtown TIFD will continue to exist until 2031, and the District anticipates our receipts will increase over time. Unfortunately, the District does not have a mechanism to anticipate the amounts of future receipts. The District does not have similar agreements for the other five TIFs, nor has the District received any revenue from them. However, the District does have an elementary school building located within one of the TIF boundaries and the TIF Board has agreed to pay a portion of some improvements to that school. The total of those payments is about$200,000 over the last four years. Prior to 2014-15, the District accounted for TIF proceeds in the Building Fund (a nonbudgeted fund) and used those amounts to offset facility maintenance and improvement costs. However, the 2015 Legislature passed HB114 which requires school districts to use TIF proceeds to either increase General Fund operating reserves or provide tax relief in certain funds. This change did and will continue to impact the Bozeman School District in four primary ways: 1. The General Fund now finances costs previously paid through the Building Fund using TIF proceeds. The General Fund is capped, however, so this shift ultimately means fewer resources are available for instructional programs. 63 2. The District is able to use TIF proceeds to increase General Fund operating reserves. Adequate reserves are necessary for cash flow purposes, to protect the District against revenue shortfalls, and to provide a last-resort funding source for unforeseen emergencies. Strong fund balances also improve the District's bond rating, which minimizes the interest costs of future debt issues. 3. HB114 also allows district to use TIF receipts to provide tax relief in the general, bus depreciation, technology, debt service, or building reserve funds. While this is a valuable tool, it is important to remember that TIF proceeds are temporary in nature and they will expire. When that happens, the relief that taxpayers have enjoyed to that time will no longer be available. Without planning, the loss of non-levy revenue will cause a sudden and drastic increase in tax levies. 4. Facility needs within the TIFD boundaries may be addressed. The District has two facilities within the boundaries of the Downtown TIF (the Willson and Hawthorne buildings), and both that have deferred maintenance needs. The existing Downtown TIF agreement allows the City to pay for these improvements directly, without passing the funds through to the District. The District did not use FY22 TIF proceeds in this manner; however, the option may be exercised for future receipts. The City of Bozeman manages the TIF remittance for the City, Gallatin County, and the Bozeman School District. Each July, the City notifies the District of the amount we earned for the prior fiscal year. Given this late notice (actually after the fiscal year is complete), the District does not have a reliable way to anticipate the amount of revenue it will receive. As a result, the District does not anticipate this revenue as a funding source in budgeted funds. Rather, the funds are accrued in the year earned and reappropriated as fund balance to provide tax relief in the ensuring year's budgets. As noted above, the District received $1,794,637 in TIF receipts in FY22. The District used 100% those receipts to impact taxes, both immediately and into the future. In accordance with HB114, the 2022 TIF proceeds were distributed as follows: • Elementary and High School Debt Service Funds: $1,749,637. In November 2015, Bozeman Elementary voters approved a $5.5 million bond issue to expand, renovate, and improve Hawthorne Elementary—one of the facilities located within the Downtown TIF boundary. Although those bonds are General Obligation bonds and therefore the responsibility of the taxpayers, the District plans to use the Downtown TIF proceeds to reduce their tax impacts. The Hawthorne bonds were intentionally structured with a 16-year maturity—rather than the maximum 20-year term—to match the anticipated receipt of the TIF proceeds. Administration expects that the Downtown TIF proceeds will be sufficient to completely offset the debt service requirements of the Hawthorne bond. For 2022-23, the Hawthorne bond payment is $471,500 and 2021-22 TIF proceeds were allocated to the Elementary Debt Service to cover the entire balance. As a result, there will again be no taxpayer cost for 64 the Hawthorne bonds in 2022-23. In addition to the Hawthorne bond offset, $370,000 will used to pay increased debt service costs for 2022-23. The amount allocated to the High School Debt Service Fund, $908,137, partially offset a deficit fund balance in that fund that the taxpayers would otherwise ultimately be responsible to rectify. • High School General Fund: $45,000. 2021-22 TIF collections were also used to offset revenue reductions and maintain District General Fund reserves. The High School General Fund received $45,000 of the TIF proceeds. Following this deposit, the High School General Fund reserves stood at 10%, the legally-allowed maximum. General Fund reserves are important because they directly impact the District's bond rating. This was particularly important in establishing the District's AA bond rating through Moody's in the Spring of 2022. Strong General Fund reserves are critical to minimize the interest cost and tax impact of the projects and bond refunding's. In summary, District taxpayers received both immediate and ongoing future benefit from this year's TIF proceeds. The proceeds completely paid for the 2022-23 Hawthorne bond payment, offset a portion of a deficit fund balance, both of which provided immediate and direct relief to taxpayers. They also allowed the District to increase General Fund operating reserves, enabling the High School District to remain at the 10% legal limit. These reserves will enable the District to minimize the interest costs and long-term taxpayer cost of large bond issues in the future. If the TIF proceeds continue to increase as anticipated, they will continue to benefit District taxpayers. However, the District will need to carefully manage future TIF receipts and balance our stakeholders' competing priorities. 65 Bozeman Public Schools 2022-23 Adopted Budget Financial Section 66 Overview The Financial section of this document presents the detailed budgets of the District. The information is presented in a `pyramid' format: the reports first present a very high-level view and are followed by increasingly granular levels of detail. The highest level reports combine and summarize revenue and expenditure budgets for all budgeted funds. Operating funds are then isolated so users can understand how the year's operations will be financed in total. Finally, individual fund budgets are presented. These budgets isolate the individual financing sources and building level budgets at their highest level of detail. Presentation of Revenues and Expenditures As explained in the Organizational Section, the Montana Office of Public Instruction dictates the classification system for all revenues and expenditures. The account structure is a master classification of balance sheet, revenue, and expenditure accounts from which selections can be made for reporting comparable transactions on a uniform basis. Montana's chart of accounts, which roughly translates to the National Center of Educational Statistics (NCES) accounts, categorizes revenues by source and expenditures by program, function, and object. Revenue. The account structure for revenue and other financing sources accounts consists of a three-digit fund number and a four-digit source account. A three-digit project reporter is also used for special accounting and reporting purposes for state and federal grants or other special reporting projects. XXX XXXX XXX District/Fund Subsidiary Source Project Reporter Code-Optional The first digit of the subsidiary source account number designates the first level of reporting for one of the following six broad categories of revenue sources. The next three digits provide additional detail levels within the six categories: Current or Recurring: 1000 - Revenue from Local Sources 2000 - Revenue from County Sources 3000 - Revenue from State Sources 4000 - Revenue from Federal Sources Non-Current or Non-Recurring 5000 -Other Financing Sources 6000 -Adjustments to Beginning Fund Balance 67 This document does not combine revenue sources; rather, each source is presented individually. Expenditures. The expenditure codes used in Montana include the following elements: A. Fund -Two digits,though the fund number is often displayed as three digits:a leading "I' indicates an elementary fund and a leading `2' means high school fund. B. Operational Unit—Optional two-digit code used to denote an instructional center or individual school unit. Individual organization codes are not intended to be used for departments, sections or other cost centers. This level of subdivision can be accomplished using the functional category codes. A district-wide code can be used for those expenditures not applicable to other organization categories. C. Program—Three-digit code used to denote a plan of activities and procedures designed to accomplish a predetermined objective or set of objectives. The program dimension allows the school district to classify expenditures by program for cost determination purposes. D. Function— Four-digit code used to denote the purpose for which an activity or program exists or is used. It includes the area subfunctions, activities, and subactivities performed to accomplish general objectives. Expenditures are classified by function to provide comparability between communities and states and to assist in decision making. E. Object—Three-digit code used to denote the specific good or service obtained. F. Project Reporter—Optional three-digit code used to accumulate expenditures to meet a variety of specialized reporting requirements at local, state and federal levels and to relate expenditures to a specific revenue source. Despite these various account elements, this document summarizes and presents expenditures by function and object. The categories presented are: Functions: • Instruction: Instruction includes the activities dealing directly with the interaction between teachers and students. • Support Services: Support services are those services which provide administrative, technical (such as guidance and health), and logistical support to facilitate and enhance instruction. Also includes activities associated with assisting the instructional staff with the content and process of providing learning experiences for students. • General Administration:Activities concerned with establishing policy by the board of trustees and administering policy by the superintendent in connection with operating the school district. • School Administration:Those activities concerned with overall administrative responsibility for a single school or a group of schools. • Business Services:Activities concerned with paying for, transporting, exchanging, and maintaining goods and services for the school district. • Operations and Maintenance: The activities concerned with keeping the physical plant open, comfortable, and safe for use, and keeping the grounds, buildings, and equipment in effective working condition and state of repair. • Student Transportation:Those activities concerned with the conveyance of students to and from school • School Foods:Those activities concerned with providing food to students and staff in a school or school district. 68 • Extracurricular Activities: School sponsored activities and athletics for students that are not part of the regular instructional programs and for which students do not receive educational credit. • Debt Service: Expenditures to retire long-term debt of the school district including payments of principal, interest, and related fees. Also includes payments for Special Improvement District payments. • Other: Other functions not falling under one of the above-listed categories. Objects: • Salaries and Benefits:Amounts paid to employees of the school district who are considered to be in positions of a permanent nature or hired temporarily, including personnel substituting for absent staff members in permanent positions. This code includes gross salary and amounts paid by the school district on behalf of employees in accordance with federal or state law or collective bargaining agreements. • Professional and Technical Services: Services which by their nature can be performed only by persons or firms with specialized skills and knowledge. • Property Services: Services purchased to construct, improve, operate, repair, maintain, and rent property owned and/or used by the school district. • Other Purchased Services:Amounts paid for services rendered by organizations or personnel not on the payroll of the school district other than Professional and Technical Services or Property Services. • Supplies &Materials:Amounts paid for items of an expendable nature that are consumed, worn out, or deteriorated in use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances. • Property and Equipment: Expenditures for the acquisition of fixed assets, such as land, building, building improvements, and equipment made in accordance with the District's capitalization policy. • Debt Service: Expenditures to retire long-term debt of the school district including payments of principal, interest, and related fees. Also includes payments for Special Improvement District payments. • Other: Other objects not falling under one of the above-listed categories. The Montana Office of Public Instruction's prescribed chart of accounts is available online. 69 Bozeman Public Schools 2022-23 Adopted Budget Financial Section: All Budgeted Funds 70 Budgeted Funds Overview Montana's legal and accounting requirements of school districts make it necessary to establish a number of separate accounting entities. This is accomplished by organizing and operating a school district accounting system on a fund basis. A fund is defined as a fiscal and accounting entity with a self-balancing set of asset, liability, fund equity, revenue, and expenditure accounts to record the flow of cash and other financial resources for a specific purpose or activity. Each fund must be accounted for separately so that its resources, obligations, revenues and expenditures or expenses, and fund equities are segregated from other funds. Funds are properly segregated when the accounts are kept separate and the resources of one fund are not used to meet the obligations of another without proper authorization and recording of interfund transactions. Montana law differentiates `budgeted funds' from `non-budgeted funds'. Section 20-9-201, MCA provides that a formal budget be adopted for budgeted funds in order to expend any money from them. The adopted budgets represent the legal spending authority in the budgeted funds, regardless of cash balance. State law provides for eleven budgeted funds: 01 General Fund 10 Transportation Fund 11 Bus Depreciation Reserve Fund 13 Tuition Fund 14 Retirement Fund 17 Adult Education Fund 19 Nonoperating Fund 28 Technology Fund 29 Flexibility Fund 50 Debt Service Fund 61 Building Reserve Fund In addition, local property taxes can only be levied in these budgeted funds. All other funds are classified as "nonbudgeted funds." Section 20-9-210, MCA, limits expenditures from these funds to the cash balance in a fund. Notable nonbudgeted funds include, but are not limited to, all federal grants, school foods, self-insurance, and student activities funds. The activities 71 in these funds are obviously important to District operations, and annual spending plans are created for them. However, the Board does not review or approve these spending plans, so they are not addressed in this document. The District does track how Bozeman's expenditures compare to those of similar-sized districts in the state, but those comparisons are not yet available for the current year. However, previous year's information is available and presented here. It is important to note that these per-pupil expenditures include more than just the budgeted funds presented in this document. Despite this difference, the District includes this information here as this section is the most appropriate place for it. The eight largest school districts in the state—of which Bozeman is one—are classified as a'AA"Districts for extracurricular athletic purposes.Although these districts differ in many ways, they are often compared on various different fronts. Graphs depicting 2021-22 elementary and high school expenditures for Montana's AA Districts and comparing Bozeman's historical expenditures to the statewide AA average are shown below. 72 Montana AA Elementary Per-Pupil Expenditures* $14,000 - $12,000 - $10,000 $8,000 $6,000 $4,000 $2,000 $ FY2012 FY2013 FY2014 I FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 Average $8,948 $9,004 $9,355 1 $9,571 $9,739 $9,839 $10,512 $10,830 $11,073 $11,748 $12,773 Bozeman Elem $9,720 $9,884 1 $9,958 1 $10,325 $10,168 $9,532 $11,037 $11,332 $11,028 $11,508 $12,007 Montana AA Elementary 2021-22 Per-Pupil Expenditures* $16,000 $14,000 $12,000 $10,000 $8,000 - $6,000 -Ti $4,000 $2,000 $ Average Bozeman Belgrade Elem Billings Elem Butte Elem Great Falls Elem Elem Helena Elem Kalispell Elem Missoula Elem ■FY2022 $12,773 $12,007 $12,230 $12,621 $117679 $12,807 $14,116 $13,328 $13,395 Source:Montana Office of Public Instruction 73 Montana AA High School 2021-22 Per-Pupil Expenditures* $20,000 $18,000 $16,000 $14,000 $12,000 $10,000 $8,000 $6,000 $4,000 $2,000 $ Average Bozeman HS Belgrade HS Billings HS Butte HS Flathead HS Great Falls HS Helena HS Missoula HS ■FY2022 $13,445 $17,595 $12,533 $11,512 1 $14,777 $12,722 $11,836 $11,843 $14,742 Montana AA High School Per-Pupil Expenditures* $18,000 $16,000 $14,000 $12,000 $10,000 $8,000 $6,000 $4,000 $2,000 $ --TT20-117 FY2012 FY2013 I FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 Average $10,122 $9,964 $10,217 $10,597 $10,613 $10,850 $11,191 $11,633 $12,594 $12,302 $13,127 Bozeman HS $11,012 $11,361 $12,048 $12,805 $12,672 $12,844 $11,401 $13,866 $15,693 $15,015 $16,275 Source:Montana Office of Public Instruction 74 2016-17 notwithstanding, Bozeman's expenditures tend to exceed the average for both the elementary and high school. The variance is generally due to: • Bozeman's continued growth has necessitated additional facility construction, and this construction is typically financed through bonds. These bond payments are included in these figures and have a significant impact on Bozeman's per-pupil expenditures. • Consistent voter approval for Bozeman General Fund levy requests. Voters in other AA districts have not been as willing to approve funding and additional spending requests. These requests generate additional spending authority, and drive up Bozeman's per-pupil expenditures over time. • In recent years, Bozeman has been awarded several large grants. These grants are not accounted for in a budgeted fund and therefore are generally beyond the scope of this document. They also don't have a direct tax impact. They are, however, included in our per-pupil expenditures shown here. Bozeman's 2016-17 per-pupil expenditures dropped dramatically. This anomaly is the result of refunding bond issues in that year. Refunding expenditures do not count toward per-pupil expenditures under the definition used by the Montana Office of Public Instruction, the compiler of this data. Bozeman Elementary and High School districts both issued refunding bonds in 2016-17. Those payments essentially took the place of the normal bond payments in that year, causing a notable decrease in our per-pupil expenditures. Belgrade Elementary and High School Districts attained AA status beginning in school year 2018-19. That status is based on historical enrollment, so their per-pupil amounts are included in these graphs as of that year. Financing School funding in Montana differs from many other states' structures. In other states, expenditure budgets are limited by their funding sources, which typically include ending fund balances plus anticipated revenue for the year. In these systems, projecting ending fund balance is key to developing operational budgets and long term planning is important. School funding in Montana, however, is quite different. Our operational expenditure budgets are limited by a state formula or District need. These budgets are then fully funded each year--regardless of the previous year's ending fund balance. The funding formula is tweaked every other year by our legislature, and they convened in 2021 to determine the formula for the 2021-22 and 22-23 school years. Our legislature meets again in 2023 to determine laws and funding for the 2023-24 and 2024-25 biennium. We cannot predict what changes they might make. 75 Because our operations are fully funded each year and not dependent on ending fund balances, long-term projections are neither necessary nor advised. Bozeman limits long-range operational budget planning to the end of the upcoming legislative biennium, as that is the extent to which the inflationary factors currently referenced in law are known. At best, projections beyond that time are futile; at worst, they are misleading to our board, administration, and community. For that reason, this document includes historical data, budget information for the budget year(2022-23) and projections for 2023-24 only. Bozeman Public Schools Overview The charts on the following pages summarize budgeted revenues and expenditures for the District's budgeted funds. The total spending authority for all budgeted funds is$108,738,282 for 2022-23. The District's largest fund is the General Fund, the District's primary operating fund. With a total K-12 expenditure budget of$56,909,434, it makes up 52% of our planned expenditures in 2022-23. The following graph shows the relative size of the District's budgeted funds: 76 Bozeman Public Schools 2022-23 Spending Authority-All Budgeted Funds $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $ General Debt Service Building Reserve Retirement Transportation Technology Tuition Bus Depreciation Adult Education Flexibility ■Elementary $35,492,152 $5,621,129 $5,035,529 $5,800,000 $2,460,305 $1,617,742 $686,060 $306,056 $- $3,724 ■High School $21,417,282 $12,329,001 $11,333,116 $3,300,000 $1,188,863 $767,846 $580,140 $306,324 $470,502 $22,510 Source:District records Of the $108,738,282 in total budgeted expenditures, the District plans to spend $43,572,737 (40%)on Instruction and $63,141,220 (58%) on Salaries and Benefits—the largest single function and object amounts, respectively. Both percentages are relatively constant on a year-to-year basis. Each expenditure budget is fully funded by a combination of fund balance remaining from the previous fiscal year(fund balance reappropriated), non-levy revenue, and levied local taxes. The $108,738,282 in expenditure budgets adopted for 2022-23 will be funded as follows: 77 Bozeman Public Schools Funding Sources for 2022-23 Budgeted Funds $64,504,0% $9,058,378 ,8% fOL ■Local Property Taxes $17,201,290,16% $47,975,467,44% ■ State Revenue Fund Balance Reappropriated ■ County Revenue $34,438,643,32% Non-Levy Local Revenue MMAMPV Source:District records The following table compared these budgeted funding sources for 2022-23 with those budgeted for the prior year: 2021-22 2022-23 Change Local Property Taxes $ 46,811,775 $ 47,975,467 $ 1,163,692 Non-Levy Revenue 42,877,020 43,561,525 684,505 Fund Balance Reappropnaied 15,619,174 17,201,290 1,582,116 Total c 105,307,969 $ 108,738,281 $ 3,430,312 Source:District records 78 This year, local property taxes will increase$1,796,481 (3.9%)from FY2022. This Financial Section includes a fund-by-fund analysis of the changes, but a high-level overview is included here to explain the larger trends. The following graph shows total historical levy amounts by District: Bozeman Public Schools Elementary and High School Levy Amounts S50,000000 54',9 5.468 S46,214,348 S46.178.5?7 544.;&.W 925 S43,121457 S40,000 000 5?r',+.045.591 S30,000 000 S20,000 000 510,000 000 s- FY18 FY19 FY20 FY21 FY22 FY23 o High5&.00l LeWAmout 13,714,815 20,842,722 21,163,524 22,882,232 23,323,415 24,388,855 ■Bemertary Levy Amount 22,330,776 22,278,736 23,441,401 23,332,115 22,855,572 23,586,613 K-12 Total Levy Amount S3E_045,591 $43,121 457 544,604,925 546,214,348 $46,178,987 $47,975.468 Source:District records The following table summarizes the $1,796,481 (3.9%) tax increase by authorizing entity and fund: 79 Changesin Permissive, Non- Permissive Taxes Mandatory Taxes 2021-22 Levy Voter Approved Mandated by State Approved by Board Increase/ 2022-23 Levy Fund Amounts Taxes Law, of Trustees (Decrease) %of Total Change Amounts General $ 22,044,065 S 205.453 S 781,024 S S 986476 54.940 $ 23,030,541 Debt Service 15,892,839 238,662 - 238,662 13.3% 16,131,501 Building Reserve 4,645,469 (402.815) 51.483 (351,332) -19 600 4,294,137 Transportation 1,985,750 - 552,104 552,104 30.7% 2,537,854 Technology 872,257 98,808 - 98,808 5.5410 971,065 Adult Education 459,181 - 321 321 0.0% 459,502 Tuition 279,426 - - 271,442 271,442 15.1% 550,868 Total $ 46,178,987 S 140.107 S 781,024 S 875,350 S 1,796,481 100.0% $ 47,975,468 00 of total increase 7 800 43.5% 487% 100 0°0 Source:District records The following information details significant changes to our District's revenue requirements by authorizing entity. Voter-Approved Taxes. Voter-approved taxes increased $140,107 from 2021-22 to 2022-23. They make up 67% of the local property taxes levied in 2022-23. Although the total change was minimal, the table shows significant changes occurred within the funds financed with a voted levies. Those changes include: • Debt Service Fund. The Elementary District's Debt Service payment schedule includes $238,662 debt payments owed in 2022-23. The increase from 2021-22 was created deliberately as a refinance of the 2013 Debt Service Bonds. This refinance allowed the District to level out the bond payment schedule for the foreseeable future, as the original bond payments were scheduled to increase in 2023-24. This stabilized the tax impact for the local tax payers, and allowed the District to lowered the interest cost for the tax payers, resulting in a savings of$465,000. • General Fund. The District ran a General Fund levy election in the High School District this year. At this election, the District requested permanent General Fund levy increases of$325,000. A simple majority was required for approval and the proposition passed, as follows: 80 Bozeman High School District No.7 General Fund levy For 9888 Against 7274 Over Votes 5 Under Votes 429 Source:District records There were 48,317 registered and active voters for the May 2022 election, and 17,596 ballots were cast—a 36.42% voter turnout. The District remains extremely grateful to our community for their continuing support at the polls. It should be noted that the actual voted tax increase in the General Fund differs from the amount voters approved. Especially in years when the legislature is in session, ballot amounts must be set before final limits are known. This year's ballot requested more funding than was ultimately allowed, so the levied amount was reduced from what voters had authorized. • Building Reserve Fund. The High School's previous Building Reserve Fund levy was $1.65 million per year for six years and expired on June 30, 2022. The District went to voters with a request of$1.5 million per year for six years in the Building Reserve fund for the purposes of roof repairs, electrical system upgrades, mechanical system upgrades, grounds maintenance, facility modifications, construction, repair, alterations, equipping buildings. This levy reduced taxes by approximately .54 mills per year. • Technology Fund. The High School District's Technology Fund is the final fund voter-approved levy with a notable change this year. In 2002, voters approved a permanent$200,000 per year Technology Levy. However, due to an increased cost in technology, and our reliance on it, the existing $200,000 levy had lost its purchasing power and was in need of an increase. The District requested a one mill annual levy for the duration of ten years to replace the existing permanent$200,000 levy. Readers should note that the Building Reserve voted levies also differed from the voter-approved amounts. Voters previously approved $2,000,000 in the Elementary and now$1,500,000 in the High School District. However, the final voter-approved levied amounts in the Elementary and High School were $1,530,975 and $1,257,966, respectively. This difference occurred because the District opted to levy permissive amounts in the Building Reserve Funds instead of using voted authority. The 2019 Montana legislature appropriated matching funds for permissive levies in the Building Reserve Funds. In order to maximize the buying power of the local levies, the District reduced the voted levy amounts by$711,059 ($469,025 and $242,034 for the Elementary and High School, respectively), and instead levied those same amounts permissively. 81 Taxes Mandated by the Montana Legislature. General Fund BASE budget taxes are the only taxes mandated by the Montana Legislature. They make up 24% of the local property taxes levied in 2022-23. These taxes increased by$781,024 in 2022-23. In 2021, the Montana legislature enacted HB633, which channeled newly-authorized marijuana tax receipts to school BASE budgets. In doing so, the legislature reduced statewide property taxes with this new revenue source. This legislation is discussed in greater detail in the Financial Section of this document. Permissive taxes approved by the local Board of Trustees. Permissive taxes approved by the local Board of Trustees increased $501,478 from 2021-22 to 2022-23. They comprise 1.8% of the total taxes levied by the District in 2022-23. Taxes in this category do not require a vote of the taxpayers, and are levied at the discretion of the Board of Trustees. These taxes include amounts levied in support of the Transportation, Bus Depreciation, Tuition, Adult Education, Flexibility, and Building Reserve Funds. Notable changes in these funds include: • Transportation Fund. Bozeman currently contracts its bus services with First Student, Inc., a private contractor. The District bid the contract in 2017 and the contract was awarded to First Student January 8, 2018. The contract, which covers fiscal years 2018-19 through 2022-23, is based on per-route rates for regular and special ed buses. In June 2021, the District amended the contracted rates for 2022-23 and 2022- 23. The 2022-23 rate was increased by 6.1%to match the raise the provided to the District's classified staff. The Board agreed to the higher amounts to assist the contractor with staff recruitment and retention. In addition, the end of the five year contract will inherently create an increase for the 2023-2024 fiscal year. In order to alleviate a large increase in taxes at that time, the District is permissively levying additional dollars to offset that increase. As a result of this anticipated increase, the Transportation Fund taxes increased by $552,104 in 2022-23. • Adult Ed Fund. In 2021-22 the Board of Trustees added an Early Childhood Literacy Initiative to its list of strategic goals and adult education offerings. Research indicates that students reading at grade level when they enter kindergarten are more likely to succeed in school. Beginning in 2021-22, a Teacher On Special Assignment led outreach to new parents in the Gallatin valley to provide them with literacy resources and other assistance to help and encourage them to read to their children. The financial implications of this initiative were held steady for the 2022-23 fiscal year and did not result in an Adult Ed Fund tax increase. State law requires Montana schools to provide notice in March each year of any anticipated increases to certain permissive (i.e., non voted) levies in the ensuing year if taxable values remain unchanged from the prior year. The estimates in the notice are nonbinding. However, levies required to be covered by this notice constitute a small percentage of the District's actual levies (1.8% of the 2022-23 levies at the time the notice was published). Additionally, taxpayers may not understand the difference between voted and permissive levies, or know that the 82 presented levies are not a complete picture of the District's taxes. To reduce confusion and improve transparency, the District includes all of its levies in the notice. The 2022-23 notice was published in The Bozeman Chronicle on March 3, 2022. The notice is included as Appendix 2 in this budget document. Capital projects—funded by the permissive and voted Building Reserve levies—are publicized in the District's annual Capital Projects Plan, which is also included herein as Appendix 1. Mills are calculated by dividing the District's funding needs by the taxable value, as determined by the Montana Department of Revenue. Fortunately, Bozeman has historically had a strong tax base to support the School District's revenue requirements, which helps to mitigate the tax impact on individual taxpayers. This year, the Elementary and High School taxable values increased 3.09% and 3.19%, respectively. Due to the moderate increase in taxable value, total K-12 levied mills will increase slightly from 186.85 mills in FY2122 to 188.14 mills in FY2023—an increase of 1.29 mills (< 1%). The following graphs show the total mills levied by District and by fund: 83 Bozeman Public Schools Elementary and High School Levied Mills 300 251.58 250 220.02 218.67 219.35 200 186.85 188.14 150 100 50 0 FY18 FY19 FY20 FY21 FY22 FY23 ■ High School Mills 73.10 108.95 92.77 97.61 84.86 86.05 ■ Elementary Mills 146.92 142.63 125.90 121.74 101.99 102.09 Total Mills 220.02 251.58 218.67 219.35 186.85 188.14 Source:District records 84 Bozeman Public Schools K-12 Levied Mills by Fund 300 251.58 250 220.02 218.67 219.35 200 186.85 188.14 D 150 m J 100 50 FY18 FY19 FY20 FY21 FY22 FY23 ■ Flexibility - - - - - - ■ Tuition 5.04 3.02 2.44 1.46 1.25 2.18 ■ Bus Depreciation - - - - - - Adult Education 1.54 1.62 1.40 1.37 1.70 1.65 Technology 4.10 4.06 3.89 3.87 3.74 4.00 ■ Transportation 10.60 11.64 10.10 8.73 8.41 10.45 Building Reserve 18.91 18.39 18.11 21.75 18.75 16.91 ■ Debt Service 50.72 90.77 76.56 77.04 60.82 59.81 ■ General 129.11 122.08 106.17 105.13 92.18 93.14 Total Levied Mills 220.02 251.58 218.67 219.35 186.85 188.14 Source:District records Additional details for all of these amounts can be found in the accompanying fund budgets. The Informational Section of this document also breaks down each component of the tax changes. 85 Bozeman Public Schools 2022-23 Expenditure History and Budget All Budgeted Funds Location: All Locators Mgn s&w District a-� a�i KA; MOp42C 2118-19 21-22 -C' = 2022 2oM-zsACW AmW1 111.0 ACLA31 AOOPW P-fI -1 RVpC*d I M22-23 �C>cto=. E 4.T20 471 1 5851 4,466 5.708 5 2 15e _'Se 2509 2561 2651 EW-_,c.-_•„_ 10188-82 S 10,30455 $ 101145_S1 S 13,16825 f . 118' 115 - 5 12.3- it 5 19.5M60 S 18,481.55 . 6 l Akm BOV-M 30C21 AOOPUM BAyet BLdgW.By FLn-hor ACUW Amin Act" atin m Actj 23 Proeom Butgi•-. - _ __ "_ h-1Uw A= Ac013 Ilmlal 2022-M Roje41e8 Budget Roj—Mop 318-19 1 2019.20 202D-21 =1 s % 2023-24 - _ - 18.19 201420 20t0.21 2021-22 S % 2023-24 M24-25 .YVl.CC1' S 25,016,907 $ 25,17S.M. S Z$W588 S 2583`694 S X7211636 46.9% S _8.353564 5 ==--___ 5 11714.649 S 119M564 5 12380497 S 13.150,122 f 16.186AW 311% $ 13.900.860 S 14.095,1. 5upp0lt5eAiCe55 4880,532 5S60.259 5366.868 5.68539 6480,792 11A% 6606.759 2197780 '52761 2497,T1 7305,350 2,752,542 53% 2834,745 2,917,114 General Aanns'Zcr 795,rr6 8D1.863 94, W.751 906,349 1.6% 9303% 456,-Ki 705.749 8XB26 935AU 876,672 927,314 1.8% 951.635 978.6m SCwd AOInIn WAM 2777,074 3,032.31 287,8_-A 1160687 3.171,109 5.6% 3,259.526 3,359,945 1419,619 1;436475 1,846,711 1.907,718 2022086 3.9% 2004 3,21 20981935 Busress Services '097,055 1,088.6M 1111,53 1,185662 1,055,953 1.91% 1.Del % 1.1D91180 886.371 890.54C 936= 1.004,403 as-.419 1 7% =.564 948.745 Clperaoms84Yin nam- 3.7119,103 3,422—A 3497.318 3,742320 8.513,851 tA9% 8,062,542 8,461,617 2,393,432 2,362275 3,084,921 3.110,723 12542,841 2i3% 1T,985,235 11,658,OM SOAM 7ru6pd91Dn 1,791,458 1246.360 2174.460 1,92Q020 2713782 48% 3062968 3.199,0- 7W-688 522545 7,2,2977 738,847 1.421,BS9 27% 1.399.150 1,455.351 5OWF000s 67,3D7 78,211 57.481 67,280 0.1% 68,630 69,993 52695 34.586 U,644 141,r-, 40,260 01% 41,067 41,885 EvaWrvAr A[bAtes 248,566 214743 214.335 MOW 265,828 0.5% 269516 2731219 10519C8 1045967 1,SOd,141 1.605,417 1.610,6777 31% 1,659.533 1.647.304 De015erism 6,819,540 6,293,826 6_-XSUP 14.871.444 5,621,129 99% 5,629,987 5,625,800 1053.864 11288999 12175,563 12199,552 12329,OD1 218% IZW726 1$327,001 doer 857,934 1.918,375 1753.966 1 267.630 1 1.5o,067 26% 1.054876 l.r-2,1181 I63:.SW 1026765 (3,106,615) 2328,714 904,714 1.9% 759,7331 775.457 TOtal for Y44r 5 48.091,3t9 S 49163.M7 S 492 82 $ 33662326 S 33,261,616 S 39.479,594 f 51,715,584 S 49.817,462 S 48.994.SBJ Mop-Buegel x1' A&PWC BiVet &I"ByO01- Aa jal Am1al ACLaI E5um11eil ACW 23 P-ICC*CBuCgc. ;*wcled5W91, Amid) ACM Acwa Amial X22-M Pqe=Builgel PIW=Bud" 2018-19 2019-20 2WO-21 2021-22 S % 2023-24 202625 2C 1619 2019.20 2020.21 1 2021-22 f % 2023-24 2WA-25 5dlxws&Berl" 35.157.011 f 36.564.308 $ 35670.379 S 36.836796 S 38,d27,826 67A% S 4C.396860 S 41.2821532 f 17.85,318 f 16IM962 $ 20.251,796 S 2D.876,O% S 24.713,393 47.6% $ ''2826.501 S 231V.754 Plot 6 Telniral 5em:e= —1,%3 729.461 .-T.929 87S530 616,743 1.1% 571,068 580,606 477.290 606.748 617,546 740,474 497,790 IA% 456204 458,M =leper,Snli ES '154,416 982C5 954.859 1270.025 1,050,L'9 1.8% 1,051429 1.062,V9 74C.w 746.T6 798,117 705,881 1.295,354 25% 1.299.144 1.3C3.1• Offw PiVuse05ewe- 38?,139 1501ADO 2358.''64 225Q005 2527,405 4A% 3,007,667 3,147,681 1188.95 1092022 1.691,691 1.505,016 1.833,590 15% 1,885,612 1,963,563 %WesSMmna5 311,125 1223,D0 1438.488 1p82474 2551,172 4,5% 2,5439¢1 2C29,= ar565 6M667 743A17 1.064,494 1.437,118 28% 1_266.242 1.222,973 Pmp"&Equp" 411,658 665.047 1 079.471 MAO 5.299,161 9.3% 4,261986 4M-7,3-7 941.C75 66.541 176,117 2159,835 8.918,-'M 172% 97049�25 7,602112 DeatSewe e819,540 6233.826 6250.507 11871,444 5621,129 9.9% 5.623987 5625,11M 1058-1w 112M999 12175,563 17199,552 L'3^9.OD1 M8% 12T8.t25 12=,,D01 deer 1551=1 1M.619 705.471 467,716 1 897,832 1.6% 915.888 M3391 i4488.840; 982104 (3.193,0M) 148?84 690,515 1.3% 705,806 719,74D Total for Yea 48.091,319 S 49163.027 S 49215,366 S 58,8091122 f 57.022697 ]00,23 S 58.372826 S 54.188,`% f 28,13 OW f 33.652326 S 33251,616 S 39.479,59t S 51.715.581 S 14.817.d62 S 48.99a.590 86 Bozeman Public Schools Bozeman Public Schools $1 953;771;2%, 2022-23 Budgeted Funds Expenditure Budget by Function 2022-23 Budgeted Funds Expenditure by Object �•.... $1,833,662 _f187,5",0% 51,114,533 $2,504,980,2%, ,2X 5z416,549�I S4,135,611,4% S4,m2,09e S5,239,65$5% ■Instruction •Salaries&Bene(ds; ■Operations&Maintenance •Other ■Debt Service is Support Services •Property&Ev pmeti is School Administration is Student Transportation SLpplies&Malemals ■Extracurricular Activities ,Other Pard■sed ■Business Services Services ■General Administration 'Properryservim ■Food Services .Prof-&Technical Services Bozeman Public Schools 2022-23 Fund Budget by Function and Object $50,000,000 $45,000,000 $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 . - $ Operations& Support School Student Extracurricular Business General Instruction Maintenance Debt Service Services Administration Transportation Activ&s Services AdministrationFood Services ■Prof.&Technical Services $316,890 $360,000 $283,991 $200 $500 $84.152 $98,800 ss Property Services $123,836 $2,1OQ367 S100,000 S90,276 $70 ■Other Purchased Services S497,692 $783,220 S1,700 $10,100 $2,684,384 $311,866 S138,284 $170,230 is Supplies&Materials $2,853,734 $531,697 $613,250 $3,700 $365,000 $589,615 S201,500 $166,000 ■Property&Equipment $13,521,483 $696,380 ■Other $17,850,130 S46,664 $1,350 ■Salaries&Benefits $39,780,585 S4,425,819 S8,818,665 $5,178,994 $299,071 $1,603,499 $1,528,415 $1,398,632 $107.540 87 Bozeman Public Schools 2022-23 Revenue and Funding Source Budget All Budgeted Funds Ellis wildow n' KO SchoolSWA DisYid Adopted Protected Projected Adopted Projected Projected R�� Actual Actual Actual Actual Bridget Budget Budget Actual Actual Actual Actual 8udge1 Budget Budget 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2018-19 2019-20 20NL21 2021-22 2022-23 2023-24 2024-25 State of Montana: Drect State Aid $ 12,740,520 $ 13,233.686 $ 13,557A74 $ 13,370.586 S 13,809,695 24.2% $ 14,661,780 S 15,028,325 3 7,124,234 S 7,295,507 S 7,923,963 S 8,108,116 S 8,751,281 16-9% S 8,706,818 $ 8,923,464 Quality Educator Payment $ 1,137.768 1,146,437 $ 1,209.981 S 1,214.609 $ 1,258,565 2.2% f 1,252,068 $ 1,283,369 S 514,401 S 531,860 S 534,851 S 599,822 S 622,894 12% $ 553,454 $ 597,290 At-Risk Student Payment $ 71.076 69.830 S 69,707 S 67.339 f 71322 0.1% f 72,131 f 73,934 S 24,694 S 24,261 S 24,218 S 23,395 S 34,957 0.1% $ 25,060 f 25,687 Indian Education for AS Payment f 106,189 109273 f 112,896 f 111A17 $ 114258 0.2% f 121,161 S 124,190 S 49,047 S 50244 S 54,424 S 55,842 S 60,225 0A% $ 59,933 f 61,431 .scan Indian Adcenernerrt Gap Payment $ 29.746 27.432 S 31,600 S 32.335 $ 33,663 0.1% $ 3ZB32 $ 33.653 S 15,408 S 15,984 S 15,620 S 11,596 S 11,908 0-0% $ 16,188 $ 16,593 State Special Ed- $ 1,524.016 1,572,497 $ 1,528100 S 1,456.300 $ 1,505.086 2.9% f 1,567,018 $ 1,606,194 $ 497,829 S 468,072 S 503,292 S 513,156 S 525,911 1-0% $ 535,091 $ 548,468 Data for Adreivement Payment f 104,645 $ 106,099 f 106,368 S 109,399 0.2% f 116,030 f 118,931 $ - $ 48,117 $ 52,112 S 53,456 S 57,664 0A% $ 57,394 S 58,829 State Turtim for State Placement $ • S - S • $ 0.0% $ • $ $ • $ - S - S - S - 0-0% S - $ Guaranteed Tax Base Subsidy $ 4297.715 4,156.023 S 4,342,719 $ 4,485.524 $ 4,485.086 7.9% $ 4,589 720 $ 4,589.720 S 1,797,534 $ 1,777,598 S 1,840,010 S 2,308,725 S 2,400,872 4.6% $ 1,998,321 f 1,998,321 State Transportation Reimb f 229,867 227,395 f 202,925 $ 181,630 $ 245,912 0.4% f 245,912 f 245,912 $ 86,402 $ 99,506 $ 105,231 S 99,687 S 140,605 0.3% S 140,605 f 140,605 State C cnavirus Relief Funds $ - • $ 280.580 S - $ 0.0% S • $ f S • S 169,572 S - S - 0-0% S • $ - State Technology Payment $ 28.791 S 28.601 S &IIN $ 27.735 0.0% S 27,735 $ 27,735 $ $ 15,234 S 15,852 S 12,132 S 16,778 0-0% S 16,778 $ 16,778 State Major Maintenance Aid f 75.188 $ 76292 $ 79.307 $ 84425 0.1% f - f - $ $ 35,935 S 36,285 S 39,417 S 43,566 01% S - S - TransfommationalAid Payment f - - $ - $ 3.669 $ 3.724 0.0% f 3,724 S 3,724 S - S - S - S 22,178 S 22,510 0-0% S 22,510 $ 22,510 State Scrod Block Grant(HB 124) $ $ S $ 0.0% S $ - S S S S S 0-0% S $ - Canbined Fund School Block Grant f $ f $ 0.0% f f S S S S S 0-0% $ S Total State of Montana Revenue $ 20,136.897 S 20,751 799 $ 21,549.852 $ 21,129.669 $ 21,749A70 38.1% $ 22,690,110 $ 23,135,686 S 10,109,548 S 10,362,318 S 11,275,430 S 11,847,522 S 12,689,173 2424=5% S 12,131,152 $ 12,379,976 Gallatin Canty. County Transportation Remb $ 266.124 S 227.395 $ 202.925 $ 181.630 $ 245.912 0.4% $ 245,912 $ 245,912 S 95,623 S 99,506 S 105,231 S 99,687 S 140,605 0-3% $ 140,605 $ 140,605 ComntvRetrrementDistrWwn 4,796,691 f 4,601,108 f 5,118A94 f 4,822T76 5A97.918 9.6% f 5,628,524 f 6,032,757 2,506,944 2,453,524 2,509,303 S 2,814,053 S 3,173,940 6.1% $ 3284,103 $ 3.396,378 Total Gallatin County Revenue $ 5,061,815 $ 4,828.503 $ 5,321A19 $ 5,004.405 S 5,743.830 10.1% S 5,874,436 S 6,278,669 f 2,602,567 S 2,553,029 S 2,614,534 S 2,913,740 S 3,314,545 64% S 3.424,708 $ 3.536,963 District Revenue: Property Tax Levy $ - S - $ 23,203,872 $ 22,883,787 $ 23,586,612 41.4% S 24,763,929 S 25,194,714 S - S - S 22,699,511 S 23,427,050 S 24,388,854 472% $ 24,673,654 f 24,886,167 rattles and Interest on Delinquent Tares 22,346 22,346 S 40.860 S 55247 S 0.0% $ • $ S 19,114 S 30,709 $ 42,079 S 46,607 S 0-0% $ $ Tax Audit Receipts 241,904 241104 S 8.832 S 128245 $ 0.0% f f S 176,601 S 6,237 $ 7,539 S 78,015 S 0-0% f $ Tax Increment Finance District Proceeds 888,901 888,901 $ 821,865 $ 841,500 $ - 0.0% f - f - $ 243,947 S 115,201 $ 641,990 $ 953,137 S - 0 0% $ - f - Turban-Individual 48,663 48.663 S 22,674 S 24.331 $ - 0.0% S $ S 23,091 S 22,032 $ 16,770 S 32,491 S - 0-0% S - $ - Community Education the Fees $ $ • $ 0.0% $ $ S 31,368 S 23,145 $ 4,097 S 420 S 6,500 0-0% S 6,500 $ 6,663 FISET Testing Fees f f - f 0.0% f f $ - $ - $ - $ 3,449 S 4,000 0 0% $ 4,000 S 4,000 Investment Earnings 213285 213285 $ 55.717 $ 43,100 $ 29,945 0.1% S 29,945 $ 30,368 S 248,288 $ 290,334 $ 46,456 S 54,765 S 24,059 0-0% S 24,059 $ 24,059 Transportation Fee•Individual 135 135 $ • S - $ 0.0% S $ S 135 $ - $ - S - S 0-0% S • $ Other Revenue 22,090500 23,443,197 76,446 $ 151540 0.0% S f 20,538,699 21,680,654 1,050,130 S 198,315 S 0 0% $ 1.000,000 $ 1.000,000 Education Improvement Payment 143 - - $ - 0.0% f f 1,520 523 - S - S 0-0% $ - $ - Total District Revenue $ 23,505.876 $ 24,858.431 $ 24,230265 $ 24,129750 $ 23,616.557 41.4% f f S 21,282,763 S 22,148,836 S 24,508,571 S 24,794,250 S 24,423,414 472% $ 25.708,213 $ 25.920,889 Total Revenue $ 48,704.589 $ 501438'133 $ 511101.536 $ 501263.825 $ 51,109.857 89.6% S 28,564,546 S 29,414,355 S 33,994,878 S 35,064,183 3 38,398,536 S 39,555,513 S 40,427,132 782% S 41264,074 $ 41.837,848 Fund Balance Reappropnated f 4,094.304 $ 3,579.317 $ 4,339258 $ 5,012.083 $ 5.912.840 10_4% S 6,520,801 S 6,520,801 $ 6,742,151 $ 7,203,648 S 8,852,103 S 10,607,091 S 11288,452 21_8% S 8750,700 $ 8,750,700 Total Funding Sources f 52,798292 f 54,017,450 f 55,440,794 $ 55,275.908 $ 57.022 697 100 0% S 35,085348 S 35,935,156 S 40,737,028 S 42267,830 S 47.250,638 S 50,162,603 S 51715,584 100 0% S 50 014,774 f 50,588,548 88 Bozeman Public Schools 2022-23 Revenue and Funding Source Budget All Budgeted Funds Elementary District High School DWid Actual Actual Actual Actual Adopted Projected Proe-t-- Aclual Actual Actual Actual Adopted Projected �� Tax In`onradon Budget Budget Budge: Budget Budget Budget 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2u18-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Taxable Value $ 156,191A78 $ 186,201,043 $ 191,687,364 S 224,085.702 $ 231,009,258 $ 247,179.906 $ 264,482,499 5 187,815,184 S 223.747,892 S 230,172,095 S 269.441,207 $ 278,036.597 S 297,499,159 $ 318,324,100 Levied Mills 14263 125.90 121.74 101-99 102-09 116-93 114 51 108.95 92.77 97.61 84.86 86-05 80.89 77.20 2022-23 Elementary Funding Sources 2022-23 High School Funding Sources $11.288,452,22% ■ State Sources $12, ■State Sources ■ County Sources ■County Sources Local Sources Local Sources ■ Fund Balance ■ Fund Balance Feappropriated I 5 Reapprophated �4-23414 =� L$3.314 545.6% Source:Distinct rem►ds 89 Bozeman Public Schools Fund Balance and Reserve Analysis All Budgeted Funds Elenuniny11,erteet FWW 030M AMIpb and ProjecWns ACt1al ACGaaI AC W, ACLIal Budd12261 Pmiecte0' Pr01eCw. A= Aqua, ACW ACW3t BUOgeP PrWae(P Plojecaed' 201&19 2019-20 2020-21 _C21 22 2022023-24 2026-25 2015-19 2019.20 2020.21 2OC1-= 2022-23 2023-24 M24-25 eerimng Fund Balance 8.665,520 8.207,OW S 9,429,W. 9,988,171 11, 11,539,44p 12541.5W 9,4W499 S 9803,D48 11.605.615 13.308892 S 14,380.Z79 11,848.563 S 13,730,164 PUs:Revenue B OUw Financng 5oumes 48.70d,589 50,435133 51,1cl 536 59,935.339 51. 53.945,417 1.1,117 33,994.578 3506d,183 36.398.536 40.550982 39,885,267 40,63-.M4 40637,866 Less: s 8 Other hn Uses' 49,163 027 49.215 368 50 543 212 58 809.4= 51. 52 937 t91 5^_9r.191 33 652.= 93261616 36.695.259 39.d79 594 42 416.982 38 756263 38756 63 Er,a Fund Balance S 82D7D82 S 9.429847 S 9.968.171 S 11114.088 S 11, $ 12,541 666 S 13.549891 S 9 803.048 S 11 6D5 615 $ 13,306.8992 S 14.380279 S 11 648.563 S 13 730,164 S 15.611 764 Elemen Dlatrlct 11OeM0ifril A714l Arta A= A=31 Budget' Prgetite0' Proeged' Aqua, Actual AcIA ACWJ DiVeP pmpae0' Prgectm- Reaervea 4,ru1yM :318-19 2019-20 2000-21 =C21-= 2022.23 2023-2d 20Cs25 :C18.19 2019-.V 2020-21 2021-�? 2022-21 2023 202a25 t.eCsct:e Fill 53Z%, - S - f - - S - $ Z - $ - S - S - S - $ - S (218,104) P6s.°uric 5care Re:er.v.rr_ -< 4571.11: 4.6 765 5,101,1'9 5,001,400 5,201,245 5012,639 5.063.680 2,716.348 2756.675 2.923444 2.978655 3,193.w-e 3,199,543 3,199,543 PUS.'unC U arce Re1'lo :,:-] 3 095.904 3.579 917 4339258 5 012C83 5 9 840 6,520801 747.906 6742.151 7203 648 8.852.109 10.60i 091 11 286d52 8 i 50.700 8,750700 Begmrlg°CrC!aanCe 3 8665.520 S 8.207.OW S 9,440,437 13,013.483 S 11,114,088 $ 11,533,440 S 12,541.666 9,460,499 S 9.960,3= S 11.775.SG S 13.565.746 S 14,481,959 S 11,950,_43 S 11,732,1W Budget Amo rt S 52 099.551 I$ 53.C17 878 I S 54,984,937 I S 54,198,008 $ 57,022,697 S 55,372,826 S 4372,826 `. 40,695.507 I S 42.458,673 I S 46.903 3W I S 49.814413 S 51,715,584 S 49,817,462 S 49,817,462 Reser es as a PerCeT. hxgee: &7% 8.3% 928% 9.23% 9.12% 8.59% BA7% 6.66% 6.49% 623% SIB% 6.19% 6.42% 6.42% Legal Reser.e=-Limit NA tL'A WA NIA WA r" MIA NV1 WA N-A NA WA W1 I" All Budgeted Furls $18 000,000 $16 000.000 $14 000,000 $12,000,000 $10,000,000 $8-000,000 96-000,000 $4 000.000 $2 000.000 S 2018-19 2019-20 2020-21 2021-22 2022-23 Projected 2023-24 Projected 2024-25 Projected ■ Elene^tary Eding Fund Balance $8,207,082 $9429,847 $9,988,171 $11,114,088 $11 533.440 $12,541,666 $13,549.891 mR igh School Ending Fled Balance 59,803,048 511.605.615 $13.308.892 514,380.279 $11-848.563 513,730.164 E15 5.1764 'Anticipated expendnres may be less than spencing wthorty established by budget img 90 Bozeman Public Schools 2022-23 Adopted Budget Financial Section: All Operating Funds 91 Operating Funds Overview Many state funding formulas give schools a single `operating' fund from which they finance all of their year's activities. Montana schools also have a General Fund, and that fund is the primary operating fund. However, the similarities between our states end there. In addition to our General Fund, Montana schools' annual operations are also funded by a series of special purpose budgeted funds. These additional funds are completely independent of one another and can only be used to finance specific aspects of our operations. The District's operating funds include: • General Fund: primary operating fund; used to finance all costs not paid by other funding sources • Transportation Fund: used to finance home-to-school student transportation • Tuition Fund: used to finance the costs of certain resident students who are required to attend school outside their home district AND resident students' costs of special education • Retirement Fund: used to finance the employer's contribution to the Teachers' Retirement System (TRS), the Public Employees' Retirement System (PERS), Unemployment Compensation, Social Security and Medicare for employees paid with state and local funding sources • Adult Education Fund: used to finance adult education programs • Technology Fund: used to finance technology equipment, infrastructure, services, and software programs • Flexibility Fund: used to account for tax credit donations made to the District under the provisions of SB410 (2015 legislative session) It bears repeating that these special-purpose funds operate independently of each other and are fully funded each year. Although these funds significantly increase the complexity of Montana's funding system, they do provide a specific, dedicated revenue stream for each of their respective purposes. In doing so, these functions do not compete for General Fund dollars—a benefit that allows schools to maximize General Fund dollars spent in the classroom. Financing Property taxes and state funding will finance 37% of the District's 2022-23 operating fund expenditures. These percentages are relatively constant from year-to-year. By definition, each of these operating funds has its own independent financing source(s). These sources are described in detail on later in this document. As noted above, each fund is fully funded each year regardless of the prior year's ending fund balance. 92 Bozeman Public Schools Overview The charts on the following pages summarize budgeted revenues and expenditures for the District's budgeted funds. Of the$73,807,127 in total budgeted operating fund expenditures, the District plans to spend $40,188,947 (54%) on Instruction and $60,422,049 (82%) on Salaries and Benefits —the largest single function and object amounts, respectively. These percentages are also relatively constant on a year-to-year basis. 93 Bozeman Public Schools 2022-23 Expenditure History and Budget All Operating Funds Location: All Locations mentary Distnct High School District Actin Actual I Actual k,: Adopted =gected Prgeaed Aural I Aefd Actual Acted Adopted Projected Prof-ed 2018.19 20'9.20 2020-21 2021-22 2022-23 2D23.24 2024-25 2018.19 2019-20 2020.21 2021-22 2022-23 2023-24 2024-25 Octole,1 Er,rcllrner: 4720 4,771 4,85' 4,466 4,708 5,084 5,130 2,168 2,224 2250 2398 2-509 2,551 2,651 Budget per S:uderr. $ 8,28257 $ 8429.35 S 8,546.41 S 9,475.52 S 9,783.34 $ 9:54623 S 9,566.56 f 9,69235 S 9,949.22 $ 9,52206 $ 10299.35 f 11.059.D4 S 10 774 48 S 10 605.92 A*ppd Budget Projected Projected Adopted Budget Projected Budget By Function Actal Actual Actual Actual 2IM-23 Budget Budget Actual AcW Actual Actal 2022-23 Frgeaed B.raget Budget ZD18-19 2019-20 2020.21 2021-22 f % 2023.24 2024-25 -1018-19 2D19.20 2020-21 2021-22 $ h 2023.24 2024.25 Ins:rxtm f 25,010,732 S 25,475,732 S 24,964660 $ 25,831,557 S 26,721,635 58.0% S 28,353.864 S 28.24423: 11,719,499 S 11..994,569 S 12379,232 $ 13,218,710 5 -3,467.3.1 48.511, S 12.900..960 S 13,096127 SuwponSenoes 4,880,532 5,356,521 5,OD4,264 5,352,614 6,396,307 13.9% 6,604,759 6,816,676 2197,416 2,186,354 2389.990 2255.932 2,752.542 994 2,834,745 2,917,114 General Achimstramr 7915,776 8D1883 940758 892,75- 906,349 2.0% 930 366 956 9s- 705,743 806,826 935.834 875 5-- 927 314 3-30t 951 635 918 635 SdwolAchnstration 2,777,074 3,032291 2,978,238 3,160,687 3,171,109 6.9% 3259,526 3:35994_ 1,419,619 1436,475 1846,711 1,9G-- 2,022.096 7.3% 2,034213 2,098935 Busness Se-wes 1,047,055 1,088,600 1,111M8 1,185,662 1-055,953 2.3% 1,061 796 1,109 is: -'M 371 890,5e0 936252 1,004.4c vl 897.819 32% 9-72%4 948745 Operations 8 Mainteance 2992,469 2,731,500 2,891104 3,111,967 4,031,772 8.8% 4,153,312 4282,115 -339,681 2032,459 2822.958 2,728,543 4,170,931 15.0% 4,289,032 4,414,059 student"rarspor=m 1,791,197 1246,350 2,174,460 1,920,02' 2.407,707 5.2% 2,756,410 21892022 752,430 522,5A5 972,297 739.847 1,115,525 4.0% 1,092326 1,148027 Sr1nd Foods 67,307 78211 577481 67200 0.1% 68,630 69,993 52,695 34,586 34,644 14107 40260 0.1% 41,057 41.885 EvacumwarActvities 256,325 244,743 219.335 250,83.` 255,828 0.6% 259,516 2"i3211 1,058,908 1045,987 1,504,141 1,605.417 1,610,677 5.8% 1,559,533 1.697304 Debt Sem oe - 0.0% - 0.0% Other (524.765) 1%585 1,216,310 611,570 1036,042 22% 1,054876 1,072118 130,554 954,332 (2302,118) 20953-- 742680 27% 759733 775451 Tod For Location S 39,093,714 f 40,2%427 S 41,456,638 f 42317,662 f 46.059,983 �,Q� S 48,533053 S 49.076439 S 21,013,015 S 21.904,672 f 21.519,851 S 24,697K' - :7747144 f 27,485.708 S 28.116288 Adopkd Budget Projected Projected Adopted Budget Projected Budget By Object Actual Adel Actual Actual 2022-23 Budget Budget Actual AcIual Actual Acted 2022-23 Prgected Budget Budget 2018.19 2019-20 2020-21 2021-22 S % 2023-24 2024-25 2018-19 2D19-20 2020-21 2021-22 $ % 2023-24 2024-25 saanes&5&)er-s $ 35,157,011 S 36,370,576 $ 35,3DT774 S 36,579,596 S 38427,826 83.4% S 40,396860 $ 41,282532 S 16,962,149 S 18113,544 S 20144,318 S 20,865:556 S 21,994223 79.3% S 21.826501 S 22,327754 Prof.BTechnicalSewces_ 677,702 552307 5237711 734,108 562,318 1.2% 571,058 580,606 552,745 486,D56 463,746 685056 454224 1.5% 4562D4 45B295 Propery Servres 699,422 5"365 659,661 787,940 950.429 2.1% 95'429 952529 580,346 580,029 718,450 413179 1,295394 4.7% 1.299144 1,303142 Odw Purchased Sam es 1,997,139 1,501000 2,357994 2,250,005 2527,405 5.5% 3,007687 3,147681 1,313,282 1092,1M 1691,664 1,5850'h 1,833,580 6.6% 1,885612 1,963563 suppies b Va:erials 1.105,811 1,119430 1,36'895 1,390,852 2.552,172 5.5% 2.543921 2,029932 578,437 656,8D9 725,726 884,054 1,437218 52% 1.266,242 1292974 Praperty 8 Equpnuent 68,743 41 591 20,43E 42,000 0.1% 46200 5D 831 45,706 30,654 42OD0 02% 46200 5D,820 Deb:Sen•oe - - - - 0.0% - - - 0.0% Other (603,11.1 73,749 1,205,945 544,724 997,832 22% 1,015am 1,032339 1,026,057 976,213 (2270,758] 233,338 1 690.515 25% 705806 719;740 Total For Location S 39,093,714 S 402164277 S 41,49638 S 42,317,662 S 46099,983 �,Q� S 48.5330 5 S 49.076439 S 21,0131015 $ 21,904,672 S 21.519,851 f 24,69 851 27,747144 S 274857 8 S 8.116288 94 Bozeman Public Schools Bozeman Public Schools $1,876,505 2022-23 All Operational Funds Expenditure by Function $84,000 2022-23 All Operational Funds Expenditure by Object - $1,778,722 $1,688,347 $3,989,391 $107,540_. $- �\ $- $3,523,231 $4,360,984 . Instruction . Support5ervices $2,245,813 General Administration $1,016,542 Salaries&Benefits • ■ School Administration • Prof.&Technical Services $1,953,771 Business Services • Property Services IR I—ftkw—fta—ft . Operations&Maintenance ■ Other Purchased Services . Student Transportation . Supplies&Materials • School Foods ■ Property&Equipment $1,933,662 • Extracurricular Activities • Debt Service ■ Debt Service ■ Other • Other Bozeman Public Schools 2022-23 Operating Funds Budget by Function and Object $45,000,000 $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 Support Operations& School Student Extracurricular Business General Instruction Services Maintenance Administration Transportation Activities Services Administration Food Services ■Other $46,664 S1,350 ■Property&Equipmert $- $84,000 ■Prof.&Technical Services $316,890 $156,000 $360,000 S200 $500 $84,152 $98,800 m Property Services $123,836 $2,100,367 $90,276 $70 ■Other Purchased Services $497,692 $1,700 $783,220 $10,100 $2,684,384 $311,866 $138,284 $170,230 m Supplies&Materials $2,853,734 $613,250 $531,697 S3,700 $365,000 $589,615 $201,500 $166,000 ■Salaries&Benefits $37,061,413 $8,818,665 $4,425,819 $5,178,994 $299,071 $1,603,499 $1,528,415 $1,398,632 $107,540 95 Bozeman Public Schools 2022.23 Revenue and Funding Source Budget All Operating Funds Ekmettap OiSid �St3rml Diattl RetentebySarae Acbel ".I ACbal EsiriMed AcbW Adoptetl Budget Projected Bu" Pmjdied Butlgd Actual kwal Aural E-leaklua1 AlopW -4. Prgeded .9M PNlated t 2018-19 2019-20 2020-21 2021-22 20 13 202324 2024-25 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 State of Mordana: prat Stale Aed $ 12740,520 f 13233686 S 13,557,474 f 13,370,596 S 13.809,695 30D%S 14,661,780 $ 14,661780 S 7,124234 f 7295507 f 7,923,963 $ 8,108,116 f 8,751,251 31.5%f 8,705,818 S 8,705,818 GtbiY EdraM Payment 1137,768 f 1146.437 3 1,209.981 f 1214,609 f 1258,565 2.7%S 1252,068 1,252068 S 514.401 f 531.B60 f 534,851 S 599,822 f 622,894 22%f 553.459 553,454 A4b*Stirdent Payment 71,076 S 69.830 S 69,707 f 97,339 S 71,922 02%$ 72,131 72,131 $ 2404 f 24261 f 24218 f 23,396 f 34,957 0.1%f 25,060 25,060 Iftart Education br All Payment 106,189 S 109273 3 11211% f 111,117 S 114258 02%$ 121,161 121161 $ 49.047 f 50244 f 54,424 $ 55,842 $ 60,225 0.2%S 59,533 59,933 Aroericai ln3an A&-nertt Gap Payment 29,746 E 27432 S 31 SO f 32,335 S 33,663 0.1%f 32,832 32,832 S 15.406 f 15,984 f 15,620 $ 11,596 f 11,908 0.0%$ 16,188 16,188 Stale Special Ed 1.524,016 f 1,572,497 $ 1,528.900 $ 1,456,300 $ 1505,096 3.3%$ 1.567,018 1,567,018 $ 497.829 $ 468.072 f 503292 $ 513,156 E 525,911 1.9%E 535.091 535,091 Data it Adrdvement Payment - E 104.645 $ 108.099 f 106,368 $ 109,399 02%$ 116,030 116,030 $ - $ 48,117 f 52,112 $ 53,456 E S7,GrA 1.2%E 17394 57,394 Stab Twhoe for Stale Pla-,en[ - $ - $ - f - f - 02%$ - - S - f - f - $ - S - 0.0% Cttarardeed Tax BaseSubsidy 4.297,715 $ 4,156.023 $ 4,338.029 f 4,458,826 f 4,485,086 97%S 4.589,720 4,589,720 S 1,797.534 E 1,777,598 E 1,840,010 $ 2,292,379 S 2,400,872 8.7%$ 1,996,321 1,998,321 State Trmpata9m Remo- 229,867 f 227,395 $ 202.925 f 181,630 f 245912 0.5%$ 245,912 245,912 $ 86,402 f 99,506 f 105231 S 99,687 f 140,605 05%f 140.605 140,605 Stale Cacnams Rold rinds - f - $ 280.580 f - f - OD%f - - f - f - f 169,572 $ - f - 0 0%f - - St3leTetn*9Payment - f 28.791 $ 28.601 f 20,886 f 27,735 0.1%$ 27,735 27735 $ - f 15.234 f 15,852 $ 12132 f 16,T78 0.1%f 16.778 16,T78 Stab Major Mantenanoe Aid - f - $ - f - f - 0D%$ - - $ - f - f - $ 0.0%f - - StMa S&ON Blod Graz(IiB 124) - f - S - f - f - 0.0%$ - - $ - f - f - f - f - 0.0%S - - Trantlomm"LeaningAid - S - 3 - f 3,60 S 3,724 02%$ 3,724 3724 $ f f - S 22,178 $ 22,510 0.1%S 22.510 Coml ned Fond Stood Block Grant - S - 3 - f - S 02%$ $ - f - f - S - $ 0 0%S Total State of Montata Revenue $ 20.136,897 S 20,676,010 3 21,468,871 S 21,023,665 $ 21665,045 47_O%$ 22690,110 S 22,690,110 $ 10,109.548 f 10,326,383 f 11239,145 $ 11,791,760 E 12,645,6D7 45_6%S 12,131,152 S 12,108.642 Gallatin County CpedyTrmpdtaw Remb 266,124 S 227395 S 202,925 f 181,630 S 245,912 0.5%$ 245,912 S 245,912 $ 95823 f 99,506 f 105231 $ 99,687 $ 140,605 0S%S 140.605 S 140,606 CauMv Rebrer-t Dismbutim 4,795,691 E 4,601,108 3 5,118494 S 4,=,776 $ 5497,918 11_9%$ 5.628524 5,628 06.524 f 2,5944 f 2,453,524 f 2,509,303 f 2,814,053 S 3,173,940 116%S 3,284,103 3,284,103 Total GalMan Canty Re-tue S 5,061,815 S 4,828303 3 5,321419 f 5,004,405 S 5743,830 12.5% $ 5,874,436 S 5,874,436 $ 2,602367 f 2,553,029 f 2,614,534 $ 2,913,740 S 3314,545 11_9%$ 3,424708 S 3,424,708 Dt9tett Revenue: Pmperty'ru Levy f - f - S 15,471.221 S 16,094,628 f 16,872,976 36.6%S 18,00,934 S 18,048,934 $ - f - f 8,999,247 $ 9,486,612 S 10,676,854 38.5%$ 11,089.962 S 11,089,962 Penalt"and lrtebst on Deitquent Tare; f 20, 0.0 971 f 20.971 S 27.306 f 37,924 f - OD%S - - S 10.043 f 13.083 f 17,504 S 18.706 f - %f - - TaxAtkReceyls f 11,682 f 11.682 S 8.832 f 125,245 f - OD%$ - - $ 176.601 f 6237 f 7,539 $ 78,015 f - 0.0%f - - Tax InMnM Firaree DoInd Prooeed; f 767,296 f 767296 $ 96.407 f - f - 0.0%$ - - f 63.710 f 115201 f 583240 $ 45,000 f - 0.0%f - - Tttdicn-loft ud S 40,877 f 40.8T7 $ 22,674 f 24,331 f - 0.0%$ - - $ 23.091 f 22.032 f 16,T70 $ 32,491 f - 0.0%f - - CommlntyEducaBwUmFea f - S - S - f - f - 0.0%$ - - $ 31,368 f 23,145 f 4,097 $ 42D f 6,50D 0.0%f 6300 6,500 ISSET Tes"Feet f - S - $ - f - S - 0.0%$ - - $ - f - f - $ 3,449 f 4,000 0.0%S kwo 4,000 Im wrd Ewnp $ 149,772 S 149,772 S 42.734 f 28,053 S 21,445 0.0%$ 21,445 21445 $ 126295 f 173,695 f 22,328 $ 15,472 f 13,059 00%S 13.059 13,069 T,.Wbeon Fee-Indmdal $ - $ - $ - f - $ - 0.0%f - - $ 135 f - f - f - f - 0.0%E - - OmaRevdtte 13.074,847 14,090.937 2,900 f 153,540 S - ON$ - - 8,527139 8,823,312 11,520 $ 144,690 f - 0.0% Edtce6on Yrerovemenl Payment S - f - $ 0.0%S 523 - $ - f 0.0%E Tidal pseid Revenue f 14.065.446 f 15,081536 3 15,672,073 f 16.466,721 f 16894.120 36.7%$ 18.070,378 $ 18T070,378 $ 8,958,905 f 9.176,705 f 9,662,244 $ 9.824,856 f 10,700,413 386%f 11113521 3 11.113,521 Total Revenue S 39,264,159 S 40,586050 3 42,462,363 f 42.494,792 S 44,3032% 962%$ 46,634,925 S 46,634,925 $ 21,671 MO f 22,066,117 f 23,515,922 $ 24.530,356 $ 26.660,%6 96A%S 26,669.382 3 26,646,872 Fred Balarme ReappWmmd $ IM,569 S 1,393.644 3 7490,873 S 1,TT5,007 S 1,756,687 3.8%S IM5,501 S 1,876,931 $ 1,941.914 f 1,669,935 f 2,039,431 $ 1,468,924 f 1,086,578 39%S 894.991 S 885,310 Total Funding 544teed $ 00.344,728 f 11,979694 3 43.961236 f 44-M799 f 46,059,983 1000%f 48.546426 $ 48.511,856 f 33.612933 f 23,726,052 f 55,555,353 f 25,999280 f 27747144 1000%$ 27,564,374 S 27,532182 96 Bozeman Public Schools 2022.23 Revenue and Funding Source Budget All Operating Funds EM—Vary 40 Sdiod OisW Ta kbinaimi Ac8a1 AcWai I Acid Estimated A.6 Adopted Budget Projechtl Budget Propded Butlget Actual Acbel Actual E�Wtiatetl Ad i Atlopted B.19.1 Prgeded Budget Pnojectetl Budgd 2018-19 2019-20 2020-21 2021-22 2022-23 202124 2024-25 2018-19 2019-20 2020-21 2021-22 2922-23 2023-24 202425 T—bie Value S 156,191,478 S 186,201,043 S 191,687,364 $ 224,085,702 S 231,009,258 $ 247,179,906 S 264,482,499 $ 187,815,184 $ 223,747,892 $ 230,172,095 $ 269,441,207 $ 278,036,597 $ 297,499,159 $ 318,324,100 Levied Stills 13303 11516 11130 93.06 93.43 11074 106.95 100.16 65,40 86.30 75.70 77.80 7318 70,11 2022-23 Elementary Funding Sources 2022-23 High School Funding Sources $16,894,420,37% ■Stale Sources m State Sources ■Carty Sources $10,700,413,3B% ft •Coviry Sources ■Lora Scuroes Loral Sources ■Fund Balance Feapprocnated ■=uM Balance Feappropdatetl 97 Bozeman Public Schools Fund Balance and Reserve Analysis All Operating Funds EIwwWWV Disilred ad10d Fund Balance An pw and Projocbons Actin Alba __..._ Actual Bwre^ RWCW Pmlected' Actual Actual ACtiat A J 540gcC Propaer Projtaw. 2018-19 2019-:10 =1-2_ 2=-23 2023-24 202A-25 2018-19 2019.20 202D-21 2021-22 20=-23 1 2023-24 2024-25 Beginning Fund Balance 5.651,786 6.021.AN S -6,600052 S 5.776.407 S 6.957,905 6.918,140 1 6,940.611 5 4,660,461 S 4.425.609 4.962,875 4."7.", 4,260.085 4,094,534 4.107,005 PL< Rwime 8 01M FinanCr1g Sources 40.586,D50 42037280 42,462363 42499,191 43,790,712 46.3i 3,550 46,373.550 21,671,020 22.056,117 23.515,922 24.530,3% 26,189.056 26,111.136 26.111,136 Less:Experdtns 8 Other Friancriq UseV 40216 427 41.458.638 42 2W 008 1 42,317 W 43,830,507 46351,079 46.351.079 21,904,672 21.519 851 24,031,216 24,697,851 26 374.606 26 098.662 -n 098 662 EnCrIg Fund Balance $ 6 021 409 f 6.600.052 S 6.776.40' S 5.957.935 S 6,918 140 S 6.940 611 S 6,963.082 4 426 509 f 4,962 875 f 44d7 5'9 S 4--W 085 S 4,099,5391$ 4,107,006 S 4.119 a81 D•Ylet School Datfict MefYNAllil�d A=-411 Actual Actual Actual Budgel' Prgected• Prolecled, Actual Actual ACIIA ACtuJ 540yet' Pr*cted' ProleCoea• Zo16-19 2019.20 2020-21 2021-22 2022-23 2023-2A 2024-2; ?018-19 201% 2020-21 2021-2 ?C�-?3 ?C?3-24 2024-25 Negatve Fired Balance $ S - $ S - $ - S - S $ - S • $ - S • $ • $ • $ PLs °unCEaanceResen'edforCpera00115 457121" W7,70 S,tOt.ti'9 5,001.400 5,31,248 So12,639 5.DW660 2,718.348 2-756,67,51 2M,44 7978656 3,193,507 3,199.543 3221,696 PLS =UrIC 5a anCe ReaWropr=el 1080,569 1 1.393,644 1496,873 1775,007 1,756667 1.9D5501 1.676.931 1941.914 1,669,9351 1039,431 1.468924 1,0e6.578 894.991 885310 eegmrlg-wC dance $ 5551.786 $ 6,021,409 S 6,600052 S 6,7'i6407 6,9r,,935 S 6.918,140 f 6.940.611 S 4.660,261 f 4,426,609 f 4,962,8 5 S a.4d1.9 S a 8C.085 S 4,094.53d S 410-.,006 Bu03etARant S 41 849.1931 f 429e8,461 IS ",261 551 I S 44,154,118 `. 46,059,983 S 48.533,053 f 48.SW,M3 5 23,684,1791 S 23.796,9021 f 25,221,125 I S 25.802.559 S 27,747.144 S Z7,485.7C8 S 27485,706 Reser,e5 as a Percertl of Bwgea 10.92% 10.-11% 11.52% 11.33% 11.29% 10.33% 10.43% 11 A11% 11.58% 11.59% 11-54% 11.51% 11,64% 11.72% Legal Reser es Limit h'A WA WA MIA WA MIA WA NA MIA WA NJ1 N'A N-A h'A All Operating Funds f8 000 000 S7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1.000.000 2018-19 2019-20 2020-21 2021-22 2022-23 Projected 2023 24 Projected 2024-25 Prr— ■ Elementary Ending Fund Balance S6,021.409 $6,600,052 $6,776,407 $6,957,935 $6,918.140 $6,940,611 $6,963-1 _ ■ Hgh School E^ding Fund Balance $4,426.609 $4,962,875 $4,447,579 $4,280,085 $4,094.534 $4,107,008 $4,119.481 'Anbapated expend ores may be Vess than spending authorty established by budge. hurt 98 Bozeman Public Schools 2022-23 Adopted Budget Financial Section: General Funds 99 General Fund Overview Most discussion about Montana school budgets and the budget process concentrates on the General Fund. This fund is the chief operating fund of the school district. Districts may have only one General Fund, and it is used to account for all financial resources of the school district except for those required to be accounted for in another fund. The General Fund budget is used to finance instructional, facility maintenance, administrative, and other operational costs of a district not financed by other funds established for special purposes. The General Fund budgets total $56,909,434, 52% of the District's 2022-23 budgeted funds. Financing Although exceptions are allowed, state law requires schools to adopt General Fund budgets within an "equalized" range between calculated "BASE" and "Maximum" levels in an effort to equalize school funding in Montana. BASE and Maximum budgets are determined using several entitlements and funding components. Many of the components and entitlements are based on Average Number Belonging, or"ANB"-an adjusted average of the prior year's enrollment. 20-9-326, MCA provides that the building blocks of our General Fund budgets will increase by a derivative of Consumer Price Index inflation from three years prior to the fiscal year in question. The 2021 legislature approved inflationary increases of 1.5% and 2.57%for 2021-22 and 2022-23, respectively, in accordance with the requirements of 20-9-326, MCA. Descriptions and calculations of the General Fund components are as follows: Basic Entitlement: The basic entitlement is the minimum funding each school district will receive if in operation. The basic entitlement amounts can be spent at the Trustees' discretion and the amounts are set as follows: District Type FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 & beyond Elementary $40,000 $40,000 $50,000 $50,895 $51,149 $52,105 $52,579 $53,541 $54,344 $55,741 $57,246 Middle School $80,000 $80,000 $100,000 $101,790 $102,299 $104,212 $105,160 $107,084 $108,690 $111,483 $114,493 High School $290,000 $290,000 $300,000 $305,370 $306,897 $312,636 $315,481 $321,254 $326,073 $334,453 $343,483 Source:20-9-306,MCA 100 State law also provides a basic entitlement increment for additional ANB above 250 for elementary budget units, 450 for middle school budget units and 800 for high school budget units. The chart below shows how the increments apply to the elementary, middle school and high school budget units: ANB Limit for Additional FY2024 District Type First Basic Entitlement FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 & Entitlement Increment beyond Elementary Up to 250 ANB 25 $2,000 $2,500 $2,545 $2,558 $2,606 $2,630 $2,678 $2,718 $2,788 $2,863 Middle School Up to 450 ANB 45 $4,000 $5,000 $5,090 $5,115 $5,211 $5,528 $5,354 $5,434 $5,574 $5,724 High School Up to 800 ANB 80 $12,000 $15,000 $15,269 $15,345 $15,632 $15,774 $16,063 $16,304 $16,723 $17,175 Source:20-9-306,MCA Per-ANB Entitlement: Per-ANB entitlement(also known as per-student entitlement)varies based on the total number of ANB in the school district. Determined by the Legislature, the per-ANB entitlements are set as follows: District Type FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 & beyond Elementary $5,075 $5,120 $5,226 $5,348 $5,444 $5,471 $5,573 $5,624 $5,727 $5,813 $5,962 $6,123 High School $6,497 $6,555 $6,691 $6,847 $6,847 $7,005 $7,136 $7,201 $7,333 $7,443 $7,634 $7,840 Source:20-9-306,MCA This elementary rate is decreased by$.20 per ANB for each additional elementary ANB up to 1,000 ANB, and the rate for the 1,OOOth ANB is applied to all ANB thereafter. Similarly, the high school rate is decreased by$.50 per ANB for each additional high school ANB up to 800 ANB, and the rate for the 800th ANB is applied to all ANB thereafter. Elementary districts, or the elementary program of a K-12 district, with an accredited 7th-8th grade program, receive a prorated amount of the elementary and high school per-ANB entitlement rates. The per-ANB entitlements can be spent at the Trustees' discretion. The Basic and Per-ANB entitlements are the primary building blocks for the General Fund budget. However, districts do not receive payments of these amounts; rather, they are combined into one payment called Direct State Aid. Other General Fund Payments: In 2008, the Montana legislature added a series of other funding components to school district General Funds. They did so to address funding adequacy shortfalls successfully litigated by Montana schools. These new components include the Quality Educator Payment, At-Risk Student Payment, Indian Education for All Payment, and American Indian Achievement Gap Payment. In 2013, an additional payment-the Data for Achievement Payment-was added to this list. 101 The following table summarizes the historical and projected rates for each of these payments. Detailed descriptions of each payment follow the table. FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 & Beyond Quality Educator $3,169 $3,169 $3,185 $3,245 $3,275 $3,335 $3,385 $3,472 $3,566 Payment At-Risk Student Payment (Statewide $5,269,408 $5,363,730 $5,390,549 $5,491,352 $5,541,074 $5,642,476 $5,726,603 $5,873,777 $6,032,369 allocation Indian Education $20.88 $21.25 $21.36 $21.76 $21.96 $22.36 $22.70 $23.28 $23.91 for All Payment American Indian Achievement $205 $209 $210 $214 $216 $220 $223 $229 $235 Gap Payment Data for Achievement $20.36 $20.36 $20.46 $20.84 $21.03 $21.41 $21.73 $22.29 $22.89 Payment Source:20-9-306,MCA&20-9-328,MCA Quality Educator Payment: Each district and special education cooperative receives a Quality Educator payment for each full-time equivalent licensed educator and for other licensed professionals employed by the school district, including registered nurses, licensed practical nurses, physical therapists, speech language professionals, psychologists, licensed social workers, counselors, occupational therapists, and nutritionists. Districts may spend these amounts at the Trustees' discretion. Indian Education for All Payment: Each Montana school district receives an Indian Education for All payment to implement the provisions of the Montana constitution (Article X, section 1(2)) and the statutory requirements for the recognition of American Indian cultural heritage (20-1-501, MCA). The Indian Education for All payment is the greater of$100 for each district or$23.38 per ANB in FY2023 and $23.91 per ANB in FY2024. A public school district that receives an Indian Education for All payment may not divert the funds to any purpose other than curriculum development, 102 providing curriculum and materials to students, and providing training to teachers about the curriculum and materials, and Districts are required to show General Fund expenditures in at least the amount of this payment for these express purposes. American Indian Achievement Gap Payment: The American Indian Achievement Gap payment is a component of the general fund BASE budget of the district supported by state and county equalization aid for the purpose of closing the educational achievement gap that exists between American Indian students and non-Indian students. In FY2023 and FY2024, a school district will receive $229 and $235 for each American Indian student enrolled in the district on the first Monday in October of the prior school year, respectively. Data for Achievement Payment: Funds received for the Data for Achievement payment must be used by a school district to pay for access fees or other costs associated with use of or participation in the statewide data system administered by the Office of Public Instruction or a comparable data system provided by a private vendor, including data entry and staff training on use of the systems. Districts are expected to show data-related expenditures in at least the amount of this payment each year from their General Fund. The Data For Achievement payment is the district's ANB, calculated in accordance with 20-9-311, MCA, multiplied by$22.99 and $22.89 in FY23 and FY24, respectively. Special Education Allowable Cost Payment: OPI distributes state funding for district special education in two categories: • Instructional Block Grant(IBG) and Related Services Block Grant(RSBG)—if a school district is eligible, these block grants are based on the ANB of the district. The money is spent on allowable special education costs as defined in MCA 20-7-431. • Reimbursement for Disproportionate Costs—Districts with unusually high special education costs may be eligible for additional special education reimbursements. At-Risk Student Payment: The At-Risk Student Payment is intended to address the needs of at-risk students, and the money is distributed in the same proportions as Title I monies are distributed to schools. In FY2023 and 2024, the Legislature appropriated $5,873,777 and $6,032,369, respectively, to this financing source. Once these funding components are known, BASE and Maximum budget limits can be determined. The BASE budget is the minimum budget that a district must adopt for its General Fund. It is equal to 80% of the basic entitlement, 80% of the district's per-ANB entitlement, 100% Quality Educator Payment, 100%At-Risk Student Payment, 100% Indian Education for All Payment, 100%American Indian Achievement Gap Payment, 100% Data for Achievement Payment, and 140% of the district's special education allowable costs. The BASE budget is funded as follows: State Funding: • Direct State Aid (44.7% of the district's basic and per-ANB entitlements) 103 • 100% Special Education Allowable Cost Payment (Instructional and Related Services Block Grants plus reimbursement for disproportionate costs) • 100% Quality Educator Payment • 100%At-Risk Student Payment • 100% Indian Education for All Payment • 100%American Indian Achievement Gap Payment • 100% Data for Achievement Payment • Guaranteed Tax Base Aid (property tax relief) for qualifying districts Local Funding • Permissive (i.e., unvoted) local property tax mill levy (35.3% of the district's basic and per-ANB entitlements + 40% of the state special education allowable cost payment) • Interest and other non-levy revenue The Maximum General Fund budget is a somewhat misleading term, because it is not necessary the highest budget a district can adopt for its General Fund. A district's maximum budget is equal to 100% of the basic entitlement, 100% of the district's per-ANB entitlement, 100% Quality Educator Payment, 100% At-Risk Student Payment, 100% Indian Education for All Payment, 100% American Indian Achievement Gap Payment, 100% Data for Achievement Payment, and between 175% and 200% of the district's special education allowable costs. The Maximum budget is funded as follows: State Funding: • Direct State Aid (44.7% of the district's basic and per-ANB entitlements) • 100% Special Education Allowable Cost Payment (Instructional and Related Services Block Grants plus reimbursement for disproportionate costs) • 100% Quality Educator Payment • 100% At-Risk Student Payment • 100% Indian Education for All Payment • 100% American Indian Achievement Gap Payment • 100% Data for Achievement Payment • Guaranteed Tax Base Aid (property tax relief) for qualifying districts Local Funding Levy 104 • Permissive (i.e., unvoted) local property tax mill levy (35.3% of the district's basic and per-ANB entitlements + 40% of the state special education allowable cost payment) • Interest and other non-levy revenue • Tuition receipts • Voted local over-BASE property tax mill levy A District's highest budget without a vote is the sum of its current year BASE budget plus and over-BASE levies previously approved by voters. With voter approval, districts can adopt the higher of the current year maximum or the previous year's adopted budget plus increases in the Quality Educator Payment, Indian Education for All Payment, At-Risk Student Payment, American Indian Achievement Gap Payment, and the Data for Achievement Payments. Except in legislative years, General Fund elections must be held on the regular school election day, the Tuesday after the first Monday in May. State law contains a subsidy mechanism for districts' permissive (BASE) property taxes. The mechanism, called Guaranteed Tax Base Aid "GTB" is available to districts like Bozeman whose taxable value per student is less than a multiple of the statewide average taxable value per student. The multiplier is a key factor in the equation, and the legislature has been increasing it over time. The first increase came in FY19 as a result of HB647 in the 2017 Montana legislative session. The 2021 legislature also increased the threshold through H13663, using newly- authorized marijuana receipts to finance the costs to the state. The GTB thresholds currently in law are: FY2017-18 and FY2018-19 FY2020-21 FY2021-22 FY2022-23 FY2023-24 and prior beyond Guaranteed Tax Based on Base Aid Threshold 193% 216% 224% 250% 250% marijuana tax receipts Source:20-9-366,MCA Bozeman Public Schools Overview The Bozeman School District generally continues to grow, and the General Fund is growing with it. The District is also fortunate to have an extremely supportive electorate that approved General Fund levies in the High School District this year. 105 One of the most important scrutinized measures of our General Funds is their`structural balance': a comparison of planned General Fund costs and the spending authority available to fund them. This year, the Elementary and High School General Funds both have structural imbalances which total to $7,050,961 (12.3%) system-wide: Elementary High School K-12 Total General Fund Budget Limit $ 35,492,152 $ 21,417,282 $ 56,909,434 Budgeted General Fund Expenditures $ 39,821,423 $ 24,138,972 $ 63,960,395 Remaining Capacity/(Structural Imbalance) $ (4,329,271) $ (2,721,690) $ (77050,961) Source:District records 106 In 2021-22, the District's K-12 budgeted structural imbalance was $7,223,002, an increase in deficit from $5,878,476 in 2020-2021. 61% of the overall deficit is in the Elementary District, while the remaining 39% occurred at the High School Level. General Fund Structural Balances General Fund Budget Surplust'(Shortfall) $1,000,000 FY FY18 FY19 FY2 FY21 FY22 FY23 $(1,000,000) S(2,000,000) $(3,000,000) $(4,000,000) $(5,000,000) Elementary High School Source:District records The graph above demonstrates the District has been tracking the issue for many years and has long been aware of how unsustainable our financing structures were. However, the influx of one-time funds—in particular, the federal ESSER grants—enabled the District to maintain its structures and forestall any large-scale changes. At this point, however, the District has about 1.5 years'worth of one-time funds to finance the deficit. As a result, administration and the Board decided it was prudent to address the issue now while time was still available to make thoughtful, deliberate, and student-centered changes that are consistent with the District's goals and strategic plan. 107 The imbalances are fully anticipated and the reasons for them have been clearly communicated as a part of the annual budget adoption process. Those reasons include: • Challenges with maintaining the High School master schedule at two buildings. A projected high school budget deficit was the key reason the 2016 High School Programming Committee debated one even larger high school or splitting into two buildings. The committee and community ultimately chose the two high school model—and the budget challenges that accompany it. Those challenges are now playing out. Significant FTE increases were expected and granted when GHS opened, and voters approved a transition levy to temporarily support that FTE increase. After the initial increase, the plan was that no new FTE would be needed while the high school enrollment"grew into"the capacity at each building. During the development of the 2022-23 budget, however, it became apparent that both high schools needed additional staff to run their master schedules—a fundamental change to our original plan. The increase was approved out of necessity to meet the needs of the current master scheduling system but, as noted above, it is not sustainable. • A significant COVID-related reduction in elementary enrollment. Although it has partially recovered, the reduced elementary enrollment tempers expectations for future high school enrollment—and as a result, budget growth. • Recruitment and retention have emerged as significant District issues—seemingly overnight. Bozeman is an attractive place to live, and the District is a high performing public school system. As a result, our District has historically been a destination for many professional educators. However, cost of living increases here have caused our applicant pools to dwindle significantly. To address those changing conditions, the District provided mid-contract wage increases to all hourly staff and bonuses to all other employee groups. Unfortunately, revenue increases have not kept up with wage growth or the cost of living in the Bozeman area. The following graph depicts inflationary increases provided by the state legislature to various cost of living measures. 108 Inflation, Teacher Raises, and Cost of Living in Bozeman 35% 30% 25% 20% 15% 10% 5% 0% 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Bozeman Schools Negotiated Base Teacher Raises Change in Median Home Sales Price(Gallatin County) CPI-U Inflation Inflationary Increase Approved by Legislature These factors clearly show the challenges the District faces around recruiting and retaining quality staff members. District leadership knows we will need to take a holistic look at employee compensation—including salaries and benefits—and invest strategically in it to help with recruitment and retention issues. In order to do so, however, the District will need to create capacity in our budget—likely by reducing the number of staff in our employ. Other factors include: • A change in General Fund calculation methodology. Specifically, the 2021 legislature suspended schools' ability to base their General Fund budgets on projected enrollment. Historical enrollment must now be used instead—a change that will reduce Bozeman High School's 2022-23 General Fund budget authority by almost$730,000. • The possibility that the District will not be able to fully fund the transition levy. The transition levy ballot created the opportunity for the District to obtain up to $6 million dollars in transition funding over six years, the maximum amount allowed under state law. To do so, however, the transition levy ballot stated the District must"completely offset the tax impact of the annual Transition Levy with other reductions."The transition levy election took place at the height of the pandemic in 2020, and the Board placed this condition on the levy to help secure its approval during very uncertain times. Some of those required offsets were known and available when the levy was proposed, but the rest was completely speculative—that is, the District left room to levy for the transition if future circumstances changed and new offsets became available. Little has changed, however, and our available taxpayer offsets are very limited. As a result, it is likely that the District will not be able to access the full amount of the transition levy—which compresses the 109 window to balance the budget. • Additional cost increases to the budget. These additions include FTE increases and a reinstatement of a K-12 curriculum budget. Make no mistake, all of these things are good for student achievement and advance our District goals, but they all come with a budget impact and create additional competition for our limited funds. The Board and Superintendent have identified the budget deficit as one of two Mega Issues to be addressed during the 2022-23 school year. Mega Issue overviews have been developed and are included in this document as Appendix 5. Since Montana law requires a balanced General Fund budget, the District will use budgeted contingency amounts, the voter-approved Transition Levy, and non-renewablelone-time resources to balance the budget. 110 Budget and Taxation History Bozeman is a growing community, and enrollment has tended to increase over time. Because our General Fund budgets are primarily based on enrollment, these budget limits have been increasing over time: Bozeman Public Schools General Fund Budget History $45,000,000 F- $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 — $15,000,000 $10,000,000 — $5,000,000 $ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Projected 2024-25 Projected ■Elementary General Fund 33,359,251 34,246,657 34,746,887 34,671,905 35,492,152 37,426,115 38,247,025 ■High School General Fund 17,684,592 18,027,833 19,035,418 19,909,386 21,417,282 21,182,992 21,662,395 Source:District records 111 The District expects enrollment growth to flatline in the Elementary district, while the High School is expected to see continued growth for one more year. Without enrollment growth in the Elementary district, it is unknown if the district will be able to approach taxpayers for a K-8 general fund levy next spring. The High School, on the other hand, has and is expected to grow with the trend of increasing budgets to continue into the foreseeable future. The following graphs present a five-year history of General Fund dollars and mills levied for both the Elementary and High School Districts. In 2022-23, the Elementary and High School Districts will levy 60.98 mills and 32.16 mills, respectively. The 93.14 total K-12 General Fund mills represents 49% of the District's tax burden this year: General Fund Dollars Levied $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $ 2017-18 2018-19 2019-20 2020-21 2021-22 2022-2023 ■Elementary General Fund $13,244,023 $12,955,735 $13,450,928 $13,543,084 $13,803,284 $14,087,533 ■High School General Fund $7,663,658 $7,349,025 $7,592,070 $7,931,787 $8,240,781 $8,M,009 Source:District records 112 General Fund Mills Levied 100 90 80 70 60 50 40 30 20 10 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 ■Elementary General Fund 87.13 82.94 72.24 70.66 61.59 60.98 ■Hgh School General Fund 41.98 39.14 33.93 34.47 30.59 32.16 Source:District records Fund Balances and Reserves General Fund balances are considered unassigned fund balances in accordance with GASB Statement 54. Ending fund balances continue to grow in the General Fund. State law (20-9-104, MCA) limits districts to a maximum reserve of 10% in the General Fund. Fund balances above that amount must be reappropriated—or used to reduce revenue requirements in the ensuing fiscal year. District policy 7515 states that the District will strive to maintain a minimum 5% unassigned fund balance. However, the District places a high priority on maximizing reserves, for three primary reasons: 113 • Reserves are important to ensure adequate cash flow • Reserves can be used as a funding source for emergency budget amendments • When the District issues debt, the rating agencies place a high emphasis on adequate reserves, so the strong reserve balances will help reduce interest costs—and therefore, tax impact—caused by these future debt issues. District policV 7515 also delegates responsibility for assigning fund balances to the administration. To date, assignments of General Fund balances have not been made, and the District does not anticipate any such assignments in the foreseeable future. 114 Bozeman Public Schools General Fund Reserves $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $ 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 ■Elementary General Fund 2,994,696 3,110,680 3,144,436 3,474,689 3,467,191 3,549,187 ■High School General Fund 1,711,044 1,762,988 1,802,783 1,903,542 1,990,939 2,141,344 Bozeman Public Schools General Fund Reserves as a Percentage of Ensuing Year Budget(10% Max) 10% 8% 6% 4% 2% 0% 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 ■Elementary General Fund 9.29% 9.32% 9.18% 10.00% 10.00% 10.00% ■High School General Fund 9.93% 9.97% 10.00% 1 10.00% 10.00% 10.00% Source:District records 115 Bozeman Public Schools 2022-23 Expenditure History and Budget General Fund Location: All Locations Elementary District High School Disrict Actual I Actual I Actua A-4-- Adopted F oje.tea F'-Je.ted Actual Actual Actual Actual Adopted Projected Projected 2019.19 2019.20 2020-21 202'-P_ 2022-23 2023-24 -10-4-25 2018.19 2019-20 2020-21 2021-22 2022-23 2D23-24 2024-25 0c:Yber 1 Er ollmemt 4,720 4.7T 4,851 4,466 4,708 5,084 5.134 2,168 2224 2,260 2,398 2,508 2.551 2,651 8 idget Per Studemt S 6990.85 S 7,215.82 S 7,146.28 S 7773.29 S 7,538.p S 7,361.55 S 7=555�5 S 8.110.73 S 8,061.00 S 8591.78 S 8,302.50 f 8.536.18 S 8,303,80 S 8.171.41 Adopted Budget Projected Projected Adopted Budget Projected Projected E:pwhdibm By Function Actual Actual Actual Actual 2022-23 Budget Budget Actual Actual Actual Actual 2022-23 Budget Budget 2018-19 2019-20 2020.21 2021-22 S % 2023-24 2024-25 2018-19 2019-20 2020-21 2021-22 S % 2023-24 2024-25 Imstucton S 21,362,780 S 21,684.576 f 21444,328 S 22,195,663 $ 20.623,426 0.0% S 22,105,756 S 22,450,867 $ 9,593,041 S 10.223.330 S 10:389,146 $ 10,928:547 $ 9,998.820 46.7% S 9,472225 S 9:611,179 SupportServices 4239,614 4,RM.956 4,243,458 4,556,S% 5,494,212 15.5% 5,685.277 5879,501 1,898,107 1:874743 1031,112 1,956,703 2.282,324 107% 2.356243 2-430,136 eneral Atimnistration 729,864 727,018 856 582 806,707 804.849 2.3% 826,835 851,338 639,664 731 647 850260 787,236 804.849 3-8% 825 835 851,338 S itool Admimstratiom 2-431,075 2,645.698 2,504 788 2:733,705 2.723,929 7.7% 2,803.401 2894,702 1,028,702 1.030 082 1.401,766 1,446,413 1.542231 7.2% 1.540,492 1.591,090 BisinessServices 739,022 749,899 746,631 794,982 853.355 2.4% 875274 898259 593r21G 717564 578,562 631,988 698240 3-3% 717,002 738,715 CperotonsBMantenance 2767,894 2,496446 2,659,009 2877,906 3.755,472 10.8% 3,87145E 3994,592 1,920,528 12843,852 2,603,336 2,495,068 3.914.711 18-3% 4,027,654 4,147,421 Studen;Trartspartaton 14,118 6,823 7,595 2282 - 0.0% - - - - - 0.0% School Foods 203 181 339 - 0-0% 207 27 145 79 - 0.0% - Extrxuricula•Acaties 217265 214,889 194,050 218219 239,128 01% 24288r 246,076 913,218 936,897 1,354,D16 1,443,821 1,437,427 67% 11482808 1517,060 Jebt Service - 0.0% - - - - 0-0% :they 494,959 1,294.197 2,009,845 529,148 097,182 2.8% 1_To.5238 1:031,689 1,007.379 569.511 209,082 209:532 742880 3.5% 759'33 775,457 Total For Location S 32,996,792 S 34,426.683 f 34.666,623 S 34 715,505 f 35,192152 S 37.426,115 S 38.247,025 S 17,584,063 S 17�27.654 S 19 417,426 S 19,909 386 S 21,41 T 282 S 21.182 992 S 21 662,395 Adopted Budget Projected Projected Adopted Budget Projected Projected Expenditures By Object A=a, Acu3i Actual Actual 2022-23 Budget Budget Actual Actual Actual Acual 2022-23 Budget Budget 201849 2019-20 2020-21 2021-22 $ % 2023-24 2024-25 2018.19 2019-M 2020-21 2021-22 S % 2023-24 2024-25 Sala•esBBenefits S 30,009,979 S 30,974.272 f 30,162,775 S 31293,056 S 31.814,531 896% S 33,685,393 f 34,443,048 S 14,730.183 f 15,163,130 S 16,863,984 S 17,356,102 S 17,740,401 82-8% S 17,436271 S 17.847235 F-of b Technical Services 519,797 359,735 314,904 522,407 531 818 1-5% 540,568 550,106 327,428 416972 246,752 481,468 321.924 1-5% 323,674 325,512 F-openyServices 694,728 594,585 658,685 - 895,718 2.5% 895,718 895,718 530,739 575248 718,147 - 1,259.719 5.9% 1,252.469 1265,357 Other Purchased Semoes 536,938 480,555 478,849 631,282 542.127 1.5% 566,584 592,508 542,292 564.865 755,690 861,875 861.573 40% M-372 925,019 Supplies B Materials 715794 701,577 1,018,D94 938,463 7%125 2-0% 721,964 733,306 422,619 616:047 588,128 565,347 543.350 2-5% 562-620 579,T75 Property d Equipment - 0 0% - 4,115 - 0-0% Debt Service - - - 0.0% - - 0.0% outer 519,555 1,315.960 2,033,315 1,330,297 907.832 2-8% 1,0157888 1932,339 1,030,802 591-391 240,609 644,594 69Q315 32% 705-586 719,498 Total For Location S 32,995,792 S 34,425A93 f 34.666,623 S 34,715,505 S 35,492,152 J2LnJ S 37,425,115 S 38247,M5 $ 17,584.063 S 17,927,654 f 19417,426 S 19,909.386 f 21,11T 282 f 21,112.992 1 f 21.662,395 Source:DSTict Recoros 116 Bozeman Public Schools Bozeman Public Schools 2022-23 Budgeted Funds ExpendiNre Budget by Function 2022-23 Budgeted Funds Egendtlre by Object si.uo,v1 ie�x: $1600696 3%$1.549.595,3% K b1,721,173 us6c.no.�+� i i 5adnes&e~15 ■Instruction -0ma ■Support Services ■Operations&Martenance - y a $7.6751E113% ■School Administration .supp,es a�aoHras ■Extracurmc"Actvites ■General Admmstraecr -�7 Pr"YQ�''� ■Business Services -�y s ■Pro..&TeCni01 sewon Bozeman Public Schools 2022-23 OperaLN Funds Budget by Function and Object 535,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $1O,000,000 $5.000,000 Instruction Support Seances Operation& School Admnistraton A� General Administration Business Senates Mai■Property&Equipment $- Other W 464 $1.350 ■Prof &Technical Services $266,790 $45.000 $360,000 598,800 $83,152 ■Other Purchased Services $236,492 $100 $783220 $311,866 $170230 $138.284 Property Services $123,736 $2,100,367 $70 ■Supplies&Materials $486,719 $613,050 $531,697 $589,615 $166,000 S2017500 0 Salaries&Benefits $30,171,127 $7.557.551 $3,894,899 $4266,159 $1.365289 $1,174,668 $1,125,239 117 50j-.*OL>rG ReGYM Bozeman Public Schools 2022-23 General Fund Expenditure Budget Summary by Location EfNldy Oibid 160 Bdwdl OidY'st Emly BOmerrlan LO',;*-wW Irang K7w61CIr1e 'Andef IAcmng Star o1GkIGM Hraim Llemcwam CnM J05epn 5agawea Onine Cnarler 1ARSOMI Support ISOM 1Hig1 GaUnH6fh ivil50n SuPPM EhIffffary EleMnMry Ele6IMay Elementry EWril ary Elementary E�werary EIP wry Mode 5clwd MickeScrod 5d10d Aftrestrakdn 5eM0B5 Um5VCuwd Total scliml 5CMU AOmmsmon 5erviCeS Ln0E0Eu@0 T= Ctt 1 2321 ETOII' n1 275 196 344 263 44o SIB 47 4M ;l8 651 100 7.217 7,217 7217 *WA 1233 1,-6 2.5C9 2,509 2509 1509 Budget De•5a.dx $5,557 SC956 $6,716 58,892 S5979 S7089 S6.382 $6,962 $"611 $7,097 $1.790 S301 S24 $12 *WA S5,252 $7,505 $717 $39 -5244 S8.536 Budget By Funclim Imirxtm S 1.567,421 S 865839 S 1.624,241 $ 1491,457 $ 16-0.349 S 2,570.277 S 2,052895 5 2.276.238 S AC89371 S 6.273298 $ 246185 S 21,98d S S (2,115,52%$20,623,426 S 5,967,817 5 6.199811 S 65364 S - $ 12226,1971 S 9996,8_c Support 5emm 395,951 247,592 3D9,664 477,63e 487,570 502.050 521,072 Bases 530220 721,634 60 160,em 23,523 3w,9W $ 46KIN 1,051,272 IA07.662 7,569 - 145,522 2282,324 Genera AC'nV MAM - - - - - - - - - - - 670.3-16 - 134,523 f 804.849 - - 6-03M - 134523 801.849 SOWN AdMV1517ic01 153429 105.309 179,67 189,448 219,355 317.799 203,983 217.178 297,197 397.385 (67,519) 475,527 - 2,158 f 2,723" 644141 707105 te5,534 - 1,"e 1,542,221 Buso s5enirzs 10008 10008 10.308 10,006 13.CC8 10.Ccd 10,008 10.008 10008 10308 - 57e.436 67,979 110.556 f 853,355 10.008 10008 5-4590 437f? 57,558 69624C operip65 L1aMerance 136652 llS,104 140,132 134,304 181,033 265.294 191,154 ISZ443 426052 364,009 268,123 79,271 1,309,861 S 3,75%472 1,444,066 1,017035 224,319 53.998 1,174,492 3,914,71- 51W'en:Tr3nsD0nalCn - - _ - _ - - - _ - _ _ f _ - _ _ - _ - 501001 Foods - _ 11 - EICraG.1'IG1arA=.ki- - - - - - - - - 111326 111356 - - - 1-C47 5 2IS725 756767 678602 - - �- - --- DeDt Semce _ _ _ - _ _ _ _ _ S C1nef 39552 32.512 46,464 35,840 62,336 66432 62000 66.736 126687 141.980 14,643 900 CCO 5 997182 303, - 339025 100,m0 - TotalFofLocabor 5 353047 S 1,379.364 $ 2310,186 S 2338,691 $ 2.630,652 S 3,671,671 S 3,044113 S 3,363.487 S 5.692W 5 6.039669 S 197259 $ 2170,797 $ 170,674 S BB 247 S 35,467.106 S 10,176,546 5 9.959450 S 1.797822 $ --7 5 5 - Budget ey Celod 5313nes 3 Benefits S 2156968 $ 1293.706 S 11881036 $ 2251,722 S 2497.7,32 S 3,597.576 S 2,920,372 S 3,249.103 5 5.441833 5 5.77,021 S 178,626 f 1877211 S 127,139 $ (1.-M,5571 S 31,789.485 S 9,109.760 5 9.C-106 S 1.472473 S ,5338 5 113t_,6sci S 1:7�3,4C PME 6 TeLMGII Smote- - - - - - - - - - - 54,000 - 473,e1e S sm.sia 100 50 43,502 - 278.272 321,9C4 P,we�y 5er.ces 41.9a4 382M 59,595 35,846 53.379 50.349 "sZ,' 47.962 110752 1071DO - 46.W 42,402 217,000 S 896,718 US,190 462.893 46.543 2t 200 123,893 1259,715 Other P01diased 5M,C 12100e 12,00E 12,906 12,00E t$008 12,00E 12,006 12,OD6 12,768 I2-1,66 - 11,584 1,333 407,610 $ 542127 167,941 167*1 11,704 667 $13,320 861,572 5uppizs 61U1erat 3,535 2,678 4.063 3,2. 5,197 5.508 5206 5.678 BDO BDO - 246.790 - 4-16.376 S -10.1-1 1.B00 1600 W900 - Jt7,050 543.35[ Pmpsm 8 Equgmefl7 - _ _ _ _ $ Ce7 5eM:E _ - _ - - _ 5 - _ _ - Mar 39.552 32,512 46AU 35,840 62,336 66.432 62.000 %735 126,687 141,980 14,643 6511 300,000 f 997.832 700 300,000 300,7CC Total For Location S 2353047 S 1.379,364 S 1310,156 5 2338,691 $ 26NO65-1 S 3,6;1.671 S 9,041.113 5 9,383.487 S 50692AU 5 60ON669 $ 193269 $ 2,170,797 $ 170,874 S 88247 S 35,467.106 S 9,861.791 5 9.659990 S I.797822 f 97.75 S (412,311)$21.O2i,667 %dTdr41 66% 39% 6.S% 6.6% 74% 10.1% 8.6% 91% 16.1% 17.0% C:-% Q1% O.S% 02% IWO% 4;.0% 4SAM B.S% 0.5% -20% 1012'. Bozeman Public Schools $12,000,000 $'0 174 546 $9,959 450 $8,000,000 $5,692,840 S6,039,569 $4,000,000 S3671,871 S3,044,113 S3383,487 $3 968 619 $2,353,047 W10,185 S2,338,691 12.630,652 51,379,364 $193269 V1 $268.649 Larg(elow hN19 Elel4e4dey Hawtwme Mate• Morring Sur Emily Didmsd6 Hyalte fleadimlark Chef Joseph S3npvrea Bozeman Orine Bozerrw High Galatn Hkjh W Isdn S.Wrl Services ujf"" Ekmahbry eerrer*Jry Ele -:3ry Eemw.ary Elernentlry Ekenlenby Elementay M,dde Selod Viddle School CFare-school Scrod Schoc Admnistr,ItM $(4,000,000) 118 Bozeman Public Schools 2022-23 Revenue and Funding Source Budget General Fund N t:hod D sl-d k y� 201s19 2019.20 2D20.21 2021-22 Pn a 201619 201920 272021 7_,:: 70Adopled NO24-25 Ad. bdud 4eW WNWtz- 5u MACIRd Aduel AduW Adad 4duel B Bud Stelc d Mrteno :•ea'lea 4d f 1C.T4D S2D $ 13,M586 S 13,55,474 S 13,3t0,586 $ 13A09,695 W9% S 13,809,695 S 14,66178D S 6,824.022 S 7,M507 $ 7,923,963 $ 8,1D6,116 f 8,751281 40.9. S 8.751,31 f 8,706,B18 Ducat Eeu:elo•Fey-eM 1.t3T 768 1,146 A37 1,239,951 $ 1,214,609 S 1258,555 3.5% 1,258,W 1,252066 4%223 531 A60 534,851 S 599,622 62 m 2.9% 622,11% 553A54 Shde-1 Fey-eM 71 CT6 69130 69707 S 6,in f 71,922 02% 71,9P2 72131 2A.67D 24261 24,218 $ 23,9% 34967 02% 34,957 25,D60 Inds,Edu:olon t•.l Fey^eM 136 IN 1D92T3 Ilze 6 S 111,117 S 114,256 0.3% t14�58 121,161 47.0'13 5D24t Sd_4 S 55,842 6D225 0.3% 60,275 59,933 k+eim.Ner A heueme•e Cep Far-'e t 29.746 27A32 31,600 $ 32,335 S 33,663 0.1% 33,663 32A32 10.920 15984 t1,6% 11.900 0.1% 11,900 16,185 Slate Soe:.d Ea. 1,S24,016 1,572A97 1,528,933 S 1A%IM0 f 1,SOS,O86 4.2% 1,SDS,D86 1,svve 512.165 465DT2 5C:2e: $13,156 525911 2.5% 525,911 535,D91 Dom far 4cnei.e-x-t;.Y-t - 134645 136,099 S 106,368 5 109,399 0.3% 109,399 11600 46117 52,112 S MAN 57AU 0.3% 57,664 S7394 C-Mrcd Tax Box Suoser 4,297,715 4156D23 4,338A29 S 4ASBA26 S 4A85w 1Z6% 4A85,386 458972D 1.395141 1.77596 1,540,010 $ 2292,379 ZAOD.8T2 112% 2AOO.M 7,996:321 To6l Stele of WH..R-. S 19,907,030 $ 20,419A24 S 20,956,766 S 20,817481 f 21 AF,675 60.3% S 21,38T,675 S 2Z4127 4 $ 9.316%5 $ 10,211643 S 10,948,490 f 11557,763 f 1Z,465 714 582% f 12A65,714 S 11,951,259 Gollob.0.Mr Tool Gele4n CouMr Rftvi $ - $ - S - $ - S 0_D% S - S S - S - $ - $ - f 0_D% S - f DaM Revenue P,wr Tom a-j $ - S - S 13A60,3DD $ 13,752,251 S 74p87,W 39.7% $ 14,M7,533 $ 14,996A30 $ - S - $ T,871,325 S 5221,710 $ a!943009 4t.8% S 5943,DC9 S 9,r3,174 Penolbn and lr6r&-st a.Del rq-t Teas 13,125 11038 23,588 $ 32,700 OD% 1DBO7 11135 15,109 f 16= O.D% - T.4udbR-M 241904 11682 8,832 S 128,7A5 0.0% - - tb4 C96 6237 7,539 $ TBA15 - O.D% - Tulnw ft Fnrce:idnd P-xeede 002T8 757296 95,407 $ - 0.0% - - 42500 115201 583,240 S 45p700 - O.D% - - Tub.-Indi dud A11.663 4C 117 22,674 $ 24,Ul - 02% - - 2D am M D32 16,T7C 5 32A91 - 0.0% - - I-bnertE-vga 119A90 139D86 29,990 $ 16,W 16.W 0.D% 16-w 1E545 68.%6 134-88 1CTW 5.559 -5559 a 6.559 A" T,orowint r Fee-Ins.eud - f - 02% - - - - - 0.0% - Do-r,--ue lZ669.063 13,321168 Zen S 01% 7,516325 7,S-Y 546 S - O.D% - - TotrlDe6clRevenue S 13,172514 S 14,25D16B $ 13,61;,671 S 13,%4A71 S 14,104A77 39.7% $ 14,104,L 7 $ 15,013375 $ 795.1D6 $ 71814939 $ B,5'==r S 8A02p29 f 8,951568 41.8% S 8.95t,568 $ 9,231,733 Total Revenue $ 33,07954t S 34,687992 $ 34,631,43+ $ 34,77.1,962 S 35492,152 130.D% $ 35,492,152 S 37,425,115 $ 17,112.071 $ 18,O2E582 S 19,4fz-4 S M59,792 f 21,417= 1DO.A 5 21A1T,262 $ 21,182992 Funa Been.Rreoproorolra $ 98.785 $ 147781 $ -.6.M S 21,15D S 0.0% $ S $ 14023D $ 43 0-9 $ 4ZO49 f - S O.D% S S Total Funding Sources S 'r9329 S 3;,Ba:"4 S 34,680,?75 S 34,�3,1 Di S 35p92,152 1D0.0% S 35f92,152 S 7.2E $ 1725:M1 S -61 S 19,SC1,823 S 20A59.792 S 21,417= 100.D% S 21 A1T, 2 S 2019-:C C:c 221.22 0 .23, 2m•z4 2DSC_• D Adapt2ed3 P2Da23d•?dA P2•0g:Ae c- e Ackol •h,M d %d Budget EudT.10110Men C-21 0 Adapled Fwad FL :xd :1 0.dd u uk1ol Tucr Y7B,D6,9 f ZT8.036,9 S ZTB,D6,5970 , , ,6 , C3',C9 56 S 1 DD9258 152,556Al2 5154 S 230TZ,C9S Le.,ra IA 1n 629d -224 70.66 61.59 Wo8 5699 6C•98 39_U 3313 34.47 3. 'S 32.16 30.36 32.16 2022.23 Elementary Funding Sources 2022.23 High School Funding Sources S-,o% S 14 104 ■State Sources ■State Sources $8,%1.568 42% ■Coulny sawoes ■County SOY-Ces Local So44'ces Local Scum ■Fwd Balance Reapp opriate4l 5� un■Fund Ba0we Reappopnated 4, 1 Soma Debidlt w,& 119 Bozeman Public Schools Fund Balance and Reserve Analysis General Fund District High School District Fund Balanu Analysis and ProjecOons Actual Actual I Actual Actual Budget' Pn1)eclea• PrOieculd ACW Actual Actual Actual BL xet. plalecled. pmjectm 2018-19 1 2019-20 2020-21 M21-22 2022-23 2023-24 2024,25 2015.19 1 2019-20 1 2CM21 2021-22 :C:z-.9 '-W3-24 1 2024-25 Beg ring FLrd Ba are $ 3209,46S $ 1,292,218 S 3,563,527 f 3,488,941 5 1:21 111 S 3267 43? S 32fi7437 S 1,903,218 S 1.646,662 S 1945.590 S 1.990939 S ',141,U4 S 2,138.540 S 2,135,739 DLs-.RF.enueS OMw Sources 33,079,544 34,687,992 M,501,437 34.776,951 95,210,401 37,426.115 38.247,025 17,527,507 18.026.582 19462.774 20.059792 21,411478 21,180.192 21.659,524 -ess:Expenditures B Omer Uses- 32,996,792 34426,663 31666623 34.715505 35.492.152 37,426.115 38247025 17584063 17.927.654 19417.426 19,909,366 21417.202 21182.992 21662395 Ending Fun Balance $ 3292218 $ 3 SS1,577 $ 1488 341 S 3.549 187 S 3.267,437 f 3267 437 S 2 267 437 f 1,846,662 S 1,945.S% S 1.990.939 S 2.141344 S 2 198.Sa0 S 2 135.739 S 2132 868 Elemen High Scnool District ^�� Apual Adaldl Actual I A:-jai Budget Projected' Projected, Amal Actual Actual �:'�: BLCget• Pme,:iec, Fr:v.1 2018-19 2019-20 2020-21 :�21 2 2022-23 2023-24 2024-25 2018-19 N19-20 2020-21 C_I 2022-29 2Q_3 Negat6r Fund Balance f f $ - S S • S - f 5 $ S 5 5 - S - 5 Pus:Fund Balance Reserved for Cgerations 3,110,680 3,144,436 3,474,689 3.467,191 3149,187 3267,437 3267437 1,762,968 1.602,783 1,903,542 1-990,939 2,141.144 2,138,540 2,135,739 Pus:Fund Balance Re tea 96,785 147,751 78838 21,150 140230 43.879 42.049 Beginning Fund Balance $ 3209,465 $ 3292218 S 3,553,527 S 3.488,841 S 3,549,187 S 3267A97 $ 3267.43' 1,903,218 5 1.646.662 S 1.945.590 S 1,990,939 $ 2,1411" $ 2,138,540 $ 2,135,M Budge'Amount $ 33,359251 $ 34,246,657 S M,746,867 S 34.671,905 S 35,422,152 S 37426.115 S 38247,025 S 17,684,592 S 18.027.833 S 19,035,410 S 19909386 S 21,417252 $ 21,162,992 $ 21.662,395 Rese ves as a Penent o;Suaget 9.32% 9.18% l OAU% 10.00% 10.00% 8.73% 8.54% 9.97% 10.00% 10.00% 10.00% 10.00% 10.10% 9.86% Legal ReSerVes LIm L 1 10% 10% 10% 10% 1 10% 10% 10% 1 10% 10% 10% 10% 10% 10% 10% General Fund $4.000,000 S3.500.000 S3.000.000 32.500.000 S2.0oo.000 31.500.000 $1.000,000 $500.000 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Projected 2024-25 Piciected ■ Elementary Ending Fund Balance $32292,218 $3,553,527 $3,488,341 S3,549,187 $3,267,437 $3,267,437 $3,267.437 ■ High School Ending Fund Balance S1,846,662 $1,945,590 $1.990,939 S2,141,344 $2.138.540 $2,135,739 $2,132,868 Souse:District Recon<- Anticpated emendmures nay oe ess than wencirg atho ity established by buiget unit 120 Bozeman Public Schools 2022-23 Adopted Budget Financial Section: Transportation Funds 121 Transportation Fund Overview The Transportation Fund is established by 20-10-143, MCA for the purpose of transporting students to and from school. These costs may include: • Costs associated with home-to-school buses, including bus purchase, repair, maintenance, and operations • Safety activity related to bus driver training, crossing guards, etc. • Bus barn operation and maintenance • Payments to parents for individual transportation • Costs associated with administering the transportation program • Costs associated with providing supervised correspondence and home study(20-10-121, MCA) Costs associated with field trips, extracurricular travel, and staff travel are not allowable costs of the Transportation Fund. State law does not limit the amount Transportation Fund budgets—trustees may budget any amount in this fund. The Transportation Fund budgets total $3,649,168 or 3% of the District's 2022-23 budgeted funds. Financing Transportation Fund costs are financed through a combination of state-and county-funded mileage reimbursements and a permissive (i.e., non- voted) local levy: • Mileage reimbursements, established in 20-10-141, MCA, are based on bus capacity. Currently, the Bozeman School District uses 77- passenger buses, which are reimbursed at$1.57 per mile. The State and County each pay half of the mileage reimbursement amounts. • Mileage reimbursements are also paid to the District for students using Individual Transportation Contracts. That rate is currently$0.35 per mile. • A permissive (non-voted) local levy allows districts to finance Transportation Fund costs in excess of the mileage reimbursement rates. Available non-levy revenue sources may be used to reduce the local levy. 122 Bozeman Public Schools Overview The Bozeman School District offers free home-to-school transportation to any student living outside the transportation fee boundary—generally one mile from an elementary school and two miles from the District's middle and high schools. Students residing within the transportation boundary may ride buses on a space-available basis and are required to pay a $90 fee each year. Bozeman currently contracts its bus services with First Student, Inc., a private contractor. The District bid the contract in 2017 and the contract was awarded to First Student January 8, 2018. The contract, which covers fiscal years 2018-19 through 2022-23, is based on per-route rates for regular and special ed buses. In June 2021, the District amended the contracted rates for 2021-22 and 2022-23. The 2021-22 rate was increased by 6.1% to match the raise the provided to the District's classified staff. The Board agreed to the higher amounts to assist the contractor with staff recruitment and retention. Contracted rates are as follows: Year Regular Ed Friday Early Release Special Ed Per Route Rate Per Route Rate Per Route Rate 2018-19 $ 127.64 $ 58.21 $ 124.40 2019-20 $ 131.47 $ 59.96 $ 128.13 2020-21 $ 135.41 $ 61.76 $ 131.97 2021-22* 1 $ 143.67 1 $ 65.53 1 $ 140.02 2022-23* $ 147.98 $ 67.50 $ 144.22 *Amended in June 2021 Source:District records The 2022-23 Transportation Fund budget includes$2,666,384 for the First Student contract. This is a decrease from 2021-22 as the District was able to eliminate a number of routes therefore decreasing the overall cost. However, it should be noted that District administration expects significant cost increases when the current contract expires. With the expiration of the five year contract, the District will be requesting bid for proposals for the 2023-2024 school year. In addition to the costs of the First Student contract, Bozeman's Transportation Fund costs also include bus fuel, salary and benefit costs of the District's Transportation Supervisor, and an allocation of other administrative costs. Bus route detail is included in the following pages. 123 Budget and Taxation History With more bus miles to cover, an increased per-mile contract cost, and with the anticipation of an increase for the 2023-24 renewal, the Transportation Fund levies have generally been increasing over time: Bozeman Public Schools Transportation Budget History $3,500,000 — — $3,000,000 — — $2,500,000 — — — $2,000,000 $1,500,000 $1,000,000 — $500,000 — $ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Projected 2024-25 Projected ■Elementary Transportation Fund 2,152,682 2,266,644 2,782,449 2,321,047 2,460,305 2,809,956 2,946,958 ■High School Transportation Fund 1,043,461 1,017,216 1,328,971 1,100,325 1,188,863 1,167,033 1,224,535 Source:District records 124 The following graphs present a five-year history of Transportation Fund dollars and mills levied for both the Elementary and High School Districts. In 2022-23, the Elementary and High School Districts will levy 7.84 mills and 2.61 mills, respectively. The 10.45 total K-12 Transportation Fund mills represents 3.4% of the District's tax burden this year: Bozeman Public Schools Transportation Fund Levy History 2,000,000 1,800,000 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 ■ Elementary 1,200,740 1,344,524 1,397,906 1,161,162 1,385,098 1,812,132 ■ High School 492,251 569,406 579,369 613,586 600,652 725,722 Source:District records 125 Bozeman Public Schools Transportation Fund Mills Levied 10.00 9.00 8.00 7.00 6.00 5.00 4.00 3.00 2.00 1.00 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 ■ Elementary 7.90 8.61 7.51 6.06 6.18 7.84 ■ High School 2.70 3.03 2.59 2.67 2.23 2.61 Source:District records Fund Balances and Reserves Because state law restricts Transportation Fund expenditures to home-to-school costs, Transportation Fund balances are considered restricted fund balances in accordance with GASB Statement 54. State law (20-10-144, MCA) limits districts to a maximum reserve of 20% in the Transportation Fund. Fund balances above that amount must be reappropriated—or used to reduce revenue requirements in the ensuing fiscal year. Ending fund balances continue to grow in the Transportation Fund. The District places a high priority on maximizing reserves, for three primary reasons: • Reserves are important to ensure adequate cash flow • Reserves can be used as a funding source for emergency budget amendments 126 • When the District issues debt, the rating agencies place a high emphasis on adequate reserves, so the strong reserve balances will help reduce interest costs—and therefore, tax impact—caused by these future debt issues. District policy 7515 allows the Board of Trustees to commit fund balances for a specific purpose. That policy also delegates responsibility for assigning fund balances to administration. To date, commitments and assignments of Transportation Fund balances have not been made. Bozeman Public Schools Transportation Fund Reserves $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $ 2017-18 &2018-19 2019 20 2020 21 2021 22 2022 23 ■Elementary Transportation Fund 415,827 430,536 453,329 556,590 464,209 492,061 ■High School Transportation Fund 204,875 208,692 203,443 265,794 220,065 237,773 Bozeman Public Schools Transportation Fund Reserves as a Percentage of Ensuing Year Budget (20% Max) 20% 15% 10% 5% 0% 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 ■Elementary Transportation Fund 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% ■High School Transportation Fund 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% Source:District Records 127 Bozeman Public Schools 2022-23 Expenditure History and Budget Transportation Fund Location: All Locations ElementaryDistrict High School Disrict Actual Achal Acoa� Actval Adopted Projected Projected Acosal Actual Actual Actu31 Adopted Projected Proected 2018.19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2018-19 2019.20 2020-21 2021-22 2022-23 2023-24 202&-25 Cctdoer 1 Enrollment 4,720 4,771 4,951 4,466 4,708 5,084 5,130 2,168 2224 22W 2,396 2,509 2,55' 2.651 9idgetFerStuder: S 394.51 S 275.52 $ 458.76 S 441.55 $ 522.58 S 552.71 S 574.46 S 393.72 S 277.32 S 463.14 S 33785 f 473.94 S 45',48 S 461.91 Adopted Budget Projected Projected Adopted Budget Projected Projected Expendihm By Function Actm Actual Acura Achel 2022.23 Budget Budget Actual Actual AcWal A:vol 2022-23 Budge; Budget 2018-19 2019-20 '-1 2021-22 S % 2023-24 2024-25 2018-19 2019-20 2020.21 2Od1-__ S % 2023-2/ 2C24:` Instvcton S - f - - - S - 0.0% S - S - S - f - $ - S - S - 0-0% f - S - Support Services 0.01% 0.0% General Adrnnisaaton 0 0% 0.0% Sd+ool Adninistraton - - 480 - 0.0% - 0.01110 - - BusnessServices 84,916 87,793 78,953 73,423 78.478 3.2% -9917 8'789 84,915 87793 78.953 73,422 78.178 8.8% 79917 81789 Operatons 8 Maintenance 5.954 11,346 1 614 2,568 800 0 0% 848 999 5,954 11,323 935 2,568 800 Cl 8" 899 StudentTran<-pona5on 1.756.268 1,220,144 2.144.892 1,895,537 2.381.027 96.8% 2,i29191 2864.270 747,785 517,633 966.815 734,165 1,109.585 93.3% 1,085267, 4-.8A7 Sd`ool Foods - 0 0% - Cl Extracurricular ActVites - - - - 0.0% - - - - 0.0% Debt Service - 0.0% - Cl O:Mt 14,932 0.0% 14,932 Cl - Total For Location $ 1.862,069 S 1,319,282 S 2225458 S 1,972,008 S 2.480,305 100.016 S 2,809956 S 2946,958 S 853,587 S 616.749 S 1.046,703 S 810,155 S 1,188,863 100.0% S 1.167033 SS 1224,535 Adopted Budget Projected Prgected Adopted Budget Frojected Praected EaprdiWaeByObject Acbel Ache) AcWW Actal 2022-23 Budget Budget Atrial Actival Actual Ac4ral 2022-23 3udger. Budget 2016-19 201" 2020.21 2021-22 S % 2023-24 2024-25 2018-19 2019-20 2020.21 2021-22 f % 2023-24 2024-25 Salanes 8 Benefits $ 229,167 f 227,713 S 239131 S 236,636 $ 295.195 12.0% $ 277A10 S 286,714 S 115,693 f 119,763 S 112,867 S 110.039 S 128212 10.8% S 131290 S 134,970 Prof.8 Technical Services 3,279 7,775 935 500 0.0% 500 500 4.939 9 133 935 - (l - - Propeny Semces 4,04 4,781 981 54.711 22% 55,711 56,811 4,694 4781 303 35565 3-0% 36%5 37.665 Other Purchased Services 1,445,119 998,800 1,878025 1,594,494 1.829.898 74.4% 2,285:685 2399 713 614.907 444 108 877,605 624,305 854.087 72.0% 871228 914,830 SuppliesBMatenas 133,817 80,213 105,686 138,936 238.000 9.7% 144,750 152,400 68,361 38965 54,992 74,248 127.000 10.7% 81750 86250 Property d Equipment 44,950 42.000 1.7% 46200 50,820 44,950 42000 3-5% 46200 50,820 Debt Service - - - 0.0% - - - - 0.0% - - other 1 44 2,043 - 0.0% 1 44 - 11563 0.0% Total For Location 1$ 1,862,069 $ 1,319,282 f 2225458 S 1,972,008 S 2.d60.305 f 2.809956 S 2946,958 S 853,SBi f 616.749 S 1.046,703 S 810,155 S 1,188,863 JQM f 1,167033 f 1224,535 souse:D"ict records 128 Bozeman Public Schools Bozeman Public Schools 2022-23 Transportabon Funds Expenditure Budget by Funcbort 2022-23 Trancpxlabcn Funds Expend tu-e ry Object SIAMIM scant i $15c.9i1,11111111.0% s2.u.,�r3 PC s�sasa •513vs&BeneYts .arer •■Student Transportation Pmoer y&Emc rem ■Business Services .54ve5 a m3war- •Support Services •olrer w-.Pased se,+ces .Pmoa'1 5 nnes .P V 8 Teaniml 9em:e< Bozeman Public Schools C -23 Trnsponatc^=u^•ds Budget ry=uncta^a^d Object $4.000,000 $3.500.000 $3.000,000 $2.500.000 $2,000,000 S1.500.000 $1,000,000 5500.000 S Student Transportaton Business Services Su ppat Serrces Prof&Technical Services 5500 ■Property&E*pme i 584.000 ■Property Sewces $90.276 Supplies&Materials W,000 ■Salaries&Benefits $266,451 S 156,957 ■Ctw Purchased Services 52.684.384 129 51.600 Sane:DWI Recor'Js BOZEPAAN PUBLIC SCHOOLS 2022-23 TRANSPORTATION ROUTE BUDGET Elementary High School K-12 Total Base Arnual SpEd A.rnual Cm-Schedule Base Annual SpEd AnnJal On-Schedue Base Anrua SpEd Annua Om-Schedule Routes' 61 es Days b'iles' Cort-act orxaa Rembuzement Contract Cont-act ReImbJKe wt Cor-raa Contract Total Contract Reirrbursement Rotes Route Type E.'H'S Day Day wear Year S14798 $14422 $1.57 S147.98 S14422 S'57 $14798 S144.22 Cost-Al Routes $1,57 Reg - - 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Reg c 2 45 iTi 7,965 26,192.46 0-00 625253 26,19246 0.00 6,252-53 52384.92 0.00 52,394.92 12,505.05 3 Reg 2 77 177 13,629 25,19246 0.00 10,698.77 26,19246 0.00 10,6%.77 52,364.92 0.00 52,384.92 21,397.53 4 Reg - 2 60 175 10500 0.00 0.00 000 51,793 04 0,00 t6,485.00 5179300 OM 5 793-DO 16,485.00 5 Reg S 2 59 177 10,443 26,19246 0.00 8,197.76 26,192.46 0.00 8,197.76 52384.92 0.00 52,384.92 16,395.51 6 Reg E 2 43 176 7,568 52:088.96 0.00 t 88'76 0,00 0.00 0.00 52 088.% 0.00 52.D8&96 11.881.76 7 Reg E 2 31 174 5,394 51,497.04 0.00 8 46&58 0.00 0.00 0.00 51,497.04 0.00 51,497.04 8,468.58 8 Reg S 2 55 171+ 9,735 26;19246 0.00 764,98 26,192.46 0.00 7,641.98 52 384,92 0.00 52,384,92 15.283.95 9 Reg 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10 Reg - - - 0.00 000 0,DO OX 0,00 0-00 0-00 0.00 OM 0.00 11 Reg - 2 99 177 17,5M 25,19246 0.00 13-755.56 26,19246 0.00 13,755.56 52,384-92 0.00 52,384.92 27,511.11 12 Reg _ 51 177 9,027 26,192.46 000 70860 26,'9246 0.00 TOM20 52384.92 OM 52,38492 14,172.39 13 Reg E 2 49 175 8,624 52,088.96 0.00 13.539.68 0.00 0.00 0.00 51088.96 0.00 52,088.96 13,539.68 14 ,-g E 2 32 174 5,568 51:497.04 000 8741,716 0,00 0.00 000 51497.04 0.00 51,497.D4 8,741.76 15 Reg S 2 53 177 9,381 26,192.46 0.00 7,364.09 26,192.46 0.00 7,364.09 527384.92 0.00 52,384.92 14,728.17 16 Reg E 2 48 176 8,448 52.088.96 0.00 13263.36 O.DO 0.00 0.00 52 088.96 0.00 52.D88.96 13,263.36 17 Reg E 2 38 174 6,612 51,497.04 0.00 10,390.84 0.00 0.00 0.00 51,497.04 0.00 51,497.04 10,380.84 18 Reg - - - - 0.00 000 0.00 01.0 0.00 000 0.00 0.00 0.00 0.00 19 Reg S _ 28 177 4,956 25,19246 0.00 3,890.46 26,192.46 0.00 3,890.46 52,384.92 0-00 52,384.92 7,780.92 20 Reg E = 45 176 7.920 52,088.96 000 1243440 0 10 0.00 0-00 52 08B-96 0.00 52.088-916 12,434.40 21 Reg - _ 77 175 13,475 0.00 OAO 0.00 51,793.00 0.00 21,155.75 51,793-00 0.00 51,793.00 21,155.75 22 Reg _ = 62 177 10,974 26:19246 0.00 8614,59 26,'9246 0.00 8,6.459 52384.92 OM 52,38442 17,229.18 23 Reg S _ 68 177 12,036 26,19246 0.00 9;44&26 26,192.46 0.00 9,44826 52384.92 0.00 52,384.92 18,896.52 24 Reg _ 54 174 9,396 51.497.04 000 14 751.12 0,00 0.00 0 00 51497.04 0.DO 51,497.D4 14.751.72 25 Reg _ ? 48 174 8,352 25,748.52 0.00 6,55632 25,748.52 0.00 6,5%.32 51,497.04 0.00 51,497.04 13,112.64 26 Reg _ 2 38 176 6,688 52,088.96 000 10 500.16 0 DO 0.00 0 00 52,088.96 OM 52.D88.96 10.500.16 27 Reg - - 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 28 Reg _ 61 IT 10,797 26:192-46 000 847565 26,'9246 HO 8,47565 52384-92 0.00 52.384.92 16,951 N 29 Reg c 2 49 M 174 8,526 51,497.04 0.00 13,385.82 0.00 0.00 0.00 51 497.04 0.00 51,497.04 13,385.82 30 Reg - - - 0.00 000 0 DO 000 0.00 0-00 0-00 0-00 0.00 0.00 31 Reg = 2 52 91175 9,152 52,088.96 0.00 14736&64 0.00 0.00 0.00 52-088.96 0.00 52,088-96 14,368.64 32 Reg = 2 36 176 6,336 52.088.96 000 9947,52 0,00 0.00 0,00 52 088 96 0.00 52,088% 9.947.52 33 Reg S 2 83 177 14,691 26,19246 0.00 11,532.44 26,192.46 0.00 11,53244 52,384.92 0.00 52,384.92 23,064.87 34 Reg E 2 27 176 4,752 52;088.96 0.00 7460.64 0.00 0.00 0.00 52088,96 0.00 52.D88.96 7.460.64 35 Reg E 2 20 174 3,480 51,497.04 0.00 5.463.60 0.00 0.00 0.00 51,497.04 0.00 51,497.04 5,463.60 36 Reg S 2 43 1-5 7,611 26:192-46 000 5 974.64 26,192.46 0.00 5,97464 5238492 0.00 52.38442 11.949.27 37 Reg E 2 48 174 8,352 51,497.04 0.00 13,11Z64 0.00 0.00 0.00 51497.04 0-00 51,497.04 13,112.64 38 Reg E 2 42 174 7,308 51,497.04 000 11 473 56 0-00 0.00 0.00 51 497-04 0.00 51.497-Dd 11 47 3.56 39 Reg S 2 43 177 7,611 25,192.46 0.00 5,974.64 25,19246 0.00 5,974-64 52.384.92 0.00 52,384.92 11,949.27 40 Reg E 2 50 176 8,800 52:088.96 0.00 13816,00 D.00 OX 0.00 52 088 96 0.00 52.088 96 13,816.00 41 Reg S 2 52 177 9,204 26,192.46 0.00 7,225.14 26,19246 0.00 7,225.14 52,384.92 0.00 52,384.92 14,450.28 80 SpEd E _ 48 176 8,448 0.00 50765 44 13 263,36 D.00 0.00 0.00 0,00 50 765.44 50 765,44 13.263.36 81 SpEd S _ 48 177 8,496 0.00 25,526.94 6.669.36 0.00 25,526.94 6,669.36 0.00 51,053.88 51,053.88 13,338.72 82 SpEd - _ 98 175 17,150 0.010 000 0.00 0.00 50477.00 26,925.50 000 50477.00 50.4Ti.00 26,925.50 83 SpEd E _ 57 174 9,918 0.00 50,188.56 157571.26 0.00 0.00 0.00 0.00 50,18&56 50,18&56 15,571.26 84 SpEd E = 32 17A 5,568 0.00 50.19856 874,76 0.00 0.00 0-00 000 50188.56 50.19&56 8,70.76 85 SpEd S 2 43 177 7,611 0.00 25,526.94 5.974.64 0.00 25,526.94 5,974.64 0.00 51,053-88 51,053,88 11,949.27 96-1 SpEd E = 38 66 2,508 0.00 19 031 04 3 937 56 D,00 0.00 0-00 000 19 037_D4 19,03TM 3:937.56 36-2 SpEd E 2 58 110 6,380 0.00 31.728.40 10,016.60 0.00 0.00 0.00 0.00 31,728.40 31,721K40 10,016.60 97-1 SpEd E 2 34 65 2,210 0.00 18 748 fi0 346970 D.00 0.00 000 000 18 74&60 18 748,60 3.469.70 87-2 SpEd E 2 47 109 5,123 0.00 31:439.96 8,043.11 0.00 0.00 0.00 0.00 31,439.96 31,439.96 8,043.11 1.1dDay Routes SpEd S 8 2fi 109 1•,336 0.00 6287992 889876 0.00 62,879.92 8,898.7b 000 125,759.84 125 759.8z 17.797.52 130 BOZEMAN PUBLIC SCHOOLS 2022-23 TRANSPORTATION ROUTE BUDGET Elementary High School K-12 Total Base Annual SpEd Annual Om-Srheduie- Base Annual SpEd Annual On-Schedue Base Anrvuai SpEd Annual On-Sd-edWe Rates' 61 es. Days- viles' Contact Comiact Rembusement Contras Contract Reinibirsentem Comas Contract Total Contract Reimbursement Route 4 Route Type E1WS Day Day Year Year $14'98 $14422 $1.57 S'�7.98 $14422 $1.57 $147.98 S14422 Cost-All Routes S'57 AddlRodesas Rq E 5 43 177 22,833 157,154.76 0.00 35847.81 0.00 0.00 0.00 157,154.76 0.00 157,154.76 35,847.81 Needed Addl Routes as Reg H 6 43 177 22,833 0.00 000 0.00 157,154.76 0.00 35,847.81 157:154.76 0.00 157,15476 35.847.8' Needed Bus Route Totals 2,381 44,248 S 11 456,567 14 S J66 030 36 S 162 113.57 S §79 376.19 S J 64 410 80 S =645 79 S 2 135 943 32 S 5.V 441 A 6 1,2 666 38449 S §92 759 36 Individual Corrracs $ 500000 $. S 5,000.00 S 5,000.00 $ S 5 000 00 S 10.001)00 S- $ 10 01-3A0 S '0 000 0 GRAND TOTAL S 1 461 567 14 $ 366,030.38 S 417,113.57 S 684,376.18 S 164.410 80 S 255.645 79 S 2.145.943 32 $ 53C."1.1 d S 2,676,384.48 S 702.759 36 131 Bozeman Public Schools 2022-23 Revenue and Funding Source Budget Transportation Fund Eemrlev'•T a School Mud 2✓C4-25 2D22-23 2Ca24 2023-25 4Ia4nayS4.Q 2010.19 2019-20 ?7Qo-21 :.: _ :;_I fey: P�jecied 2018-19 2019.2c 27Qrr21 2J2142 Adopted �' P � Ad" Aehel �_td :..tx Bw e: Bua Bu Actual Aehrel ACLW A. Bwjet Budget 51wad gale d Mrlev. Stele Trergporleho-Remh. 229A67 2T 395 2Y_,925 S 1:' 245,91: 11.'A _ ?1_ ?459t2 1?2305 94506 108,231 f 99,fd7 110,605 11.7% 140,605 /40,605 State Ca,oriem Rele4 Funds - - ZBD,580 $ - - 0.0% - - - - 169,572 S - - 0.0% - - TDMIS6dedMoMenaReuenue f 229A67 $ 2T3% S 48D,5D4 S 15'.5Y: S 145,912 11.1% S 245912 S 24531- $ 1ZZ-63Z S 99506 S Z'4,BD3 S 99,w S 14D,605 111%f /40,505 S 140,605 Geletn S-'N Cou-y Remb. $ 246.66D S 266,124 S 2Z7.395 S 181,630 f 245,912 11_7% $ 245912 S 245912 f 119M f 95A23 $ 99.5?E S 143,E06 f 149=-, 12�4%S 140.605 f 140,605 Tobl Gekrn-M.Re.enue S 246.56D $ 256129 S ZZ7,395 $ - S 0_0% S 245,912 S 245312 $ 119.500 S 95,423 $ 99,5J6 f 143AN $ 149AZ7 i2A%S /40,605 S 140,605 Prcpe•6 T.sry $ f - S 1,161,076 $ 1,387,13 S 1Al2,132 81.8% $ 1,812,132 S INC 601 $ - $ S 610,117 S 606,115 $ 725722 60.6%S 725,722 S 74,D23 Feneltieee-d r-tcnDdrwe•tTaae, 1171 1A63 Z,245 $ 3,070 - 0.0% - 896 89 1,102 f 1M . 0.0% - - 1,etb-rlEari.ge 10.652 12A35 5,156 S 2.546 1.500 0.1% J.500 15D0 4.331 4778 2,163 S 1A76 500 0.3% 500 500 -•evoaieer Fee-Iniiduel 135 135 - $ - - 0.0% - 3A73 135 . S - . 0.D% - - Dtne•Rene-ue 1et0361 1,347D62 (Dt,471J S - 0.0% - - 497,138 578AID $-25 $ - - 1A - - TotrlDetrNRe,enue $ 1,452,4?7 S 1,361495 $ 1,144,006 S 1,392,744 $ 1A13,632 81.9% $ 1,81JAM $ zM101 $ 505A38 S 584A52 $ 619,15-. S 688,799 $ 726= 60.7% f 726,222 S 744,523 Total Re enue $ 1,928.948 $ 1,B55D15 $ 1,854,9D5 S 1,574,374 S 2A99,545 93.0% S 2,305,45 $ 15_3 925 $ 747970 S 71'9T81 $ 993,496 $ 849A92 S 1,015A54 84.8%$ 1A07A32 $ 1,025,733 Fund See-Reecproereled f 2DD31B S 2U 405 S 676,977 S 390.734 S 1S4,848 7.0% S 256,331 S '548a5 S 119A01 $ 107917 S Z08,5% $ 201,119 S 181A31 151%S 198,801 S lei A31 Total Fund•g Sour- f 2,129266 f 2M,420 $ 2,591,882 S 1,973,378 S 2,214,393 100.0% $ 2,91,481 S C.67E"4 f 96?.7 3 S or Me S 1,Z02,093 f 1,050,211 $ 1,197.M 100.D%S 1206.234 S 1,Z07,164 2021-22 2022.23 2JZ7-22 2?Y-:: TaYilie 2018.19 2019-20 ZOQO.21 0 dda'Eed pnojr:l••4 pad 201&19 2019.20 2D20.21 D :aoldea -ge:4ed cv,wed Achal Actual AcWd AAA M901 Nudge Bu A&W I A&W AebW ActrW et 3.3gef 3,d r f 231,08 237,7258 f 21,00158 B,D6.5? S -5:35.SS _B,15. 5Taatrb VoWe 151,998 156,191478 186Z ,D43 191,687 44 , 2, ,8 0 Le.:ed Mee 8A7 751 6.06 6.18 T.54 X65 784 3.03 259 ZV 223 2.61 __ E1 2022-23 Elementary Funding Sources 2022-23 High School Funding Sources -= - - 5181431 1", 5140.605.12% $154.648 71. - - $149.M7.12% ■S:ate Souroes ■Snte Sources ■Cow-.y Sources ■cooly Sources Local Sources ■Local Sources all Fu1d Balance;eappop•ia:ed ■Fund Balance Reapp-Waled $1,613,632 L% Source-District Retool& 132 Bozeman Public Schools Fund Balance and Resew Analysis Transportation Fund E*MqMtMV Bit4Sl.. leYMOiYi4t Fund Balance Ana"is and Prolecbons �"'�" Actual A_:jal Budget- Protetlea• Prgeaea• Actual At 21 Actual Actual Budget- Pgectea• Projected• 2C 18-19 2019-20 2020-21 2021-2.2 2022-23 2023.24 2024-25 ?Ot&19 2019.20 2020-21 2021-22 2022-23 ? 3-2a 2 a-25 5eg ring FLre Ba c cz S 63C 855 S 697,734 S 1,2334" S 062,914 5 646.909 S 848.022 $ 976,701 f 3-28,493 S 311.361 S 474.392 S 421,184 S 419203 S 432,208 $ 480,309 u5:Re',enue S Otre•5c•,tce5 1 928 90 1,855,015 1,854,905 1.756,003 2.201,911 2.413.825 2,448,476 836,455 779.781 993,495 806,174 967,540 975,292 939,790 -ess:Ex allures 8 Otner User 1 862 069 1,319,282 2 225 1.972 008 2 000.798 2285,146 2,396,56C 853 567 616,749 1.046.703 810.155 9"535 927,191 972,076 Enaing Furs Balance S 697 734 $ 1 M466 $ 862.914 S 646,909 5 848.022 S 976,701 $ 1,028,616 $ 311,361 S 474.392 S 421.1" $ 419203 S L32206 S 4110,309 S 447 Rpervp An sie Ac-= Actual Actual Amal Budget- Pratec*a• Prgec:m, Acual Acual Actual Actual Budget- Projected• Projected' 201&19 2019-20 2020-21 2021-22 2022-23 2023.24 2024-25 ?01&19 2019•ZC 2020.21 2021-22 2022-23 2023-24 202A-25 e::.r,e Fund Balance S S - S S • S $ - S 5 - S - S - S • S - S • S _-- inc Balance Reserved idr CperaUDns 430.536 453,329 556,490 464,209 492,061 561,991 S89 39: 208,692 203.443 265,794 220,065 237,773 233,407 2441907 _ =Lna Balance Re red 200.318 244,408 676977 398704 154."ll 286,031 3a7: : 119801 107.917 MIN 201,119 151431 198801 235402 r ri rg Fine Balance $ MASS S fi97,734 $ 1,233,466 S W914 S 646.909 S 848.022 S 9767C1 :23.493 S 311.361 S 474,392 $ 421,164 S 419,M3 S 432,206 $ 480,309 5-ge:Amount S 2.152.682 $ 2,266,644 $ 2,782,449 $ 21321,047 S 2.460305 S 2,809,956 $ 2,946SSe I C43,461 S 1,017.216 S 1,328,971 $ 1,100,325 S 1,186,063 S 1,167,033 S 1,224,535 Reserves as a Percent V Budget 20.DO% MOD% 20.00% 20.D0% 20.00% 20.00% 20.00% 2000% 20.00% 20.00% 20.00% 20A0% 20.00% 20.00% Lega Reserves Limn 1 20% 20% 20% 2D% 1 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% Transportation Fund 51.400.000 $1.200.000 $1,000.000 $800,000 $600.000 $400.000 5200;000 2018-19 2019-20 2020-21 2021-22 2022-23 2023.24 Projected 2024-25 Projected . Elementary Ending Fund Balance $697,734 $1,233,466 S862,914 S646,%9 S848,022 $976,701 $1,028,618 ■ High School Ending Fund Balance $311,361 $474.392 5421,184 S419,203 S432,208 $M,309 S447.222 Soum�:Pstr.Remoras Anticipated e*mdWles may be less than spending art aity established by budget kn t 133 Bozeman Public Schools 2022-23 Adopted Budget Financial Section: Bus Depreciation Funds 134 Bus Depreciation Fund Overview The Bus Depreciation Fund is a capital projects fund authorized by Section 20-10-147, MCA, for the purpose of financing the replacement of buses and certain related equipment owned by a school district. The fund may be used to replace route buses or athletics/activities buses and to purchase additional yellow school buses for routes. However, the Bus Depreciation Fund may NOT be used to purchase additional athletics/activities buses. The Bus Depreciation Fund budgets total $612,380, or< 1% of the District's 2022-23 budgeted funds. Financing The trustees may permissively levy an amount each year that does not exceed 20% of the original cost of each District-owned bus or a two-way radio in support of the Bus Depreciation Fund. The amount levied may not, over time, exceed 150% of the original cost of the equipment. There is no reserve limit on the Bus Depreciation Fund, so the budget may include any amount carried over("reappropriated") from the prior year. Bozeman Public Schools Overview The Bozeman School District contracts home-to-school transportation with a private bus contractor. That contract includes the buses themselves, so the District does not currently own any yellow route buses. The District currently owns two Type E buses; however, the Bus Depreciation Fund balance is adequate to replace those vehicles, if necessary, without additional funds. As a result, no levy will be assessed in the District's Bus Depreciation Funds for 2022-23. Budget and Taxation History The spending authority in the Bus Depreciation Fund is the total of the previous year's ending fund balance plus anticipated revenue. Expenditures in this fund are rare, happening only when busses are replaced. As a result, ending fund balance—and therefore, spending authority—tend to increase over time. 135 Bozeman Public Schools Bus Depreciation Budget History $350,000 $300,000 $250,000 — $200,000 — $150,000 — $100,000 — $50,000 $ 2023-24 2024-25 2018 19 2019 20 2020 21 2021-22 2022-23 Projected Projected ■Elementary Bus Depreciation Fund 293,066 299,583 304,422 305,107 306,056 306,556 307,056 ■High School Bus Depreciation Fund 293,311 299,838 304,680 305,374 306,324 306,824 307,324 Source:District records No dollars or mills were levied in the past five years in support of the Bus Depreciation Fund, so no graphs are included here. Fund Balances and Reserves 136 Because state law restricts Bus Depreciation Fund expenditures to specific bus-related purposes, Bus Depreciation Fund balances are considered restricted fund balances in accordance with GASB Statement 54. Ending fund balances continue to grow in the Bus Depreciation Fund. State law does not allow a reserve in the Bus Depreciation Fund, so all fund balances must be reappropriated—or used increase budget authority in the ensuing fiscal year. District policy 7515 allows the Board of Trustees to commit fund balances for a specific purpose. That policy also delegates responsibility for assigning fund balances to administration. To date, commitments and assignments of Bus Depreciation Fund balances have not been made. 137 Bozeman Public Schools 2022-23 Expenditure History and Budget Bus Depreciation Fund Location: All Locations ElementaryDistrict H' School Disd t Acwl Actual I Actual Ac=l Adopted Projected Pra.ected Actual Actual Actual A=wl Adopted Projected Prgected 2018.19 2019.20 2020-21 202-.22 2022.23 2023.24 2024-25 2018.19 2019.20 2020.21 2_ --` 2022-23 2023-24 2024-25 October 1 Enrolirnertt 4,720 4.771 4,951 4.466 4,708 5.D84 5.130 2,168 2224 2,260 2,50P 2551 2,651 Budget F r Studer: S 0.05 S - $ - S f 65.01 S 60,30 S 5985 S S - f - S S 122 pg S 120.28 S 145.93 Adopted Budget Frojected Proected Adopted Budget Frojected Pro o,ected o EW-Wi-BlyFawfion Actual Actual AeA61 Acwl 2022-23 Budget Budget AawI Aral Actual Actual 2022-23 Budges Budget 2018-19 2019.20 2020-21 2C21-22 f % 2023-24 2024-25 20.6-' -019-20 2020-21 2021-22 S % 2023-24 2024-25 Imstructon $ - S - S - $ f - 0.0% $ S - S - S - S - S S - 0.0% f S - Suppert Services - - - - 0.0% - - - - - - 0.0% - General Adnnistradon 0.0% 0.0% School Adm rvstration - - - - 0.0% - - - - - - 0.0% - - Bus mess Services 0.0% 0.0% Operaoons 8 Maintenance 0.0% 0.0% - Student Trahspotation 258 3W056 100.0% 306 556 307,D56 258 308324 100.0% 306 824 307,324 School Foods - 0.0% - - - 0.0% - Exhacv+icula Activities 0.0% 0.0% Debt Service 0.0% 0.0% Other 0.0% 0.0% Total For Location S 258 S S 308.058 100.0% 306 556 S 307,056 S 258 S S S S C 6124 100.0% S 305 824 S 307,324 Adapted Budget Projected Projected Adopted Budget Frojected Proected Espertd6-Bgablieef Actual Actial Aural Aawl 2022.23 Budget Budget Actual Actual Actual Actual 20Z2.23 3udge: Budget 201849 2019.20 2020-21 2021-22 $ % 2023-24 2024-25 2018-19 2019-20 202D-21 2021-22 S % 2023-24 2024-25 Salares d Semefts S $ S - $ - f 0.0% $ f $ $ S S - S 0.0% f S - Prof 8 Technical Services - 0.0% 0.0% Property Services 0.0% 0.0% Other Purchased Services - - - - 0.0% - - - - - - 0.0% - Supoies 8 Materials 258 0.0% 258 0.0% Property 8 E*jipment 3M.058 100.0% 3D6 556 307,056 - 308.324 100.0% 306 824 307,324 Debt Service 0.0% 0.0% O'0ner - - - - 0.0% - - - - - 0.0% Total For Location $ 258 $ S S f 308.058 f 306 556 S 307,056 S 258 f S $ $ 306.324 f 306 824 S 307,324 Source:136=1 RkGpds 138 Bozeman Public Schools Bozeman Public Schools 2.22-23 Bus Ceprecakn Fu^d;Expenditure Budget by Function 2022-23 Bus Deo-:iabcn 2u^ds Expendibre by Object •OUW P Jpe N 8�q onery ■Student Transportation •S.Wes s btnrws •Cu*r ourcusm 5enIca P.,,perN sevices .Pof.s-2crnci 5e»ces Bozeman Public Schools 2022-23 Transportat or=unds Budget by Function and Object S700,000 WQ 000 SKQ 000 W..,000 SK0 000 S2 0 000 S'Q 000 Student Transportation ■Proec-Ty&Equipment 139 $612 3W Sou-,z Lrsra sz ores Bozeman Public Schools 2022-23 Revenue and Funding Source Budget Bus Depreciation Fund DM d 2022-23 2M3.24 2324.25 2D22.ed 2023.2i 202!•25 Revmuegsarce 2D1619 201420 ?02G21 2021-Z2 "*ad FrojecdN P,-*d 201E-14 2014-2C MO-1 2021-22 ddoptd Fr*, d Pryerbed Achill Schd ".I Achnl &NIVI 6.n el Bu AcWW ._tic Acted Aehd NWIt 9 et &Age Sw,d Nrkv Tobl Sh k aF IArlene R—. f - S S S - f OA% S - S $ - - S S O.D% S f Gde6n Courrh- Tobl Gel ,:curd.Revenue $ - $ S S - $ 0_0% S - S S - - f $ 0_D% De6el Revenue Propeeh T.-ev7 $ - $ - S 1 5 C S - 0.0% S - S - $ - S - f 6 S 1 f - O.D% f - 5 - Pendtio erd Irherot on DNroue-c Teut 1 ] S C - 0.0% - - - 3 5 0 - 0.0% - - 1—t-e-I Fer= fi'fi3 411_7' 65C 5 946 500 am SOo 4395 4832 655 S 949 500 LM SCU 57L ot�-R--ue 12 9 - 5 0.0% 32 9 - O.D% . Tobl Dxet Revenue $ 6.776 $ 4839 $ 655 5 948 5 S00 02% S SDO S 500 $ 4432 $ 4342 S 5?S 5 99 $ SOD 02%S SCO 5 5Y. Total Revenue f 6.76 f 4839 S 655 S 948 S S00 0.2% S 500 S 500 $ 4432 S 4B42 S 691 5 950 f SOD 02% f 5:0 5 50: fund Baenu Reecproevle4 $ 292565 $ 294 D63 $ 333.922 5 3C4.6r 5 305,556 99.0% S 306,056 S M5556 S 2K V 1 $ —0%338 S 304,1 OD f 304574 $ 305= 99.0% $ 306.32: 5 X5.524 Total Fun&q Sources S 299341 f 3039= S 304b07 S 3C5.55; S 306.D56 100.0% S 306.556 S 306 D56 S 297A3 f 3044BO S 304,874 S 30552A S MJVA 100.A S 306.53. 5 YCKA 2321-Z: 2022-23 2023-24 ?324-25 YJ21-22 =-23 Ma2e 2024-25 T�hieleealon 2018.14 201420 202G21 0 ""hied Projected 201&14 201420 2D2G21 0 Mopled 1ro'**d Proleckd Achu Acted Aehwl 4chel Bud Bur "W Adud &*W %,,W5.dcaet 9 et BWOO Tmehk Value f 151.941405 S 156,191A78 $ 186,2D7,043 S 191,667,364 S 231,0092SB S 231,309,25E S 231,00425E S 1112,555Al2 S 167,815184 S 223,747,892 S 23C 1.p% S 278,036,597 5 278.036,W, f 278,036;597 Levied N94 D00 000 0.00 0.00 010 OX ODO 300 000 0.00 0Dc 0.3: 0.00 O.DO 2022-23 Elementary Funding Sources 2022-23 High School Funding Sources s53f ■Staoe Sauces ■Smote Scurces ■Carty Sources ■CwrY Sources all Local Sources Loca Swres ■Fwd Balance Reappnpiated ■Furd Babnce Reapp-opnated s3c5 e24 133°. S7p5.556.1[C`. :cuv Cal•:l R--de 140 Bozeman Public Schools Fund Balance and Reserve Analysis Bus Depreciation Fund o' - High School oistrwt Furl Balance Analyeis and Projec)ion Actual Actual AcWal Actual Budget' Projected' P.O.~ Acl al Actual Actual A-- Budget• Prof~ ProlWcted' 2018.19 2019-20 2020.21 1 202'-22 2022-23 2023-24 2024-25 2018.19 1 2019-20 1 M20-21 2021-22 2022-23 2023-24 2024-25 BegnnrgF"Lialance S 292565 S 299,083 $ 303,922 $ 304607 $ 305.556 S 306,056 S 306,5% S 292,811 f 299.338 $ 304,180 S 304,87t S 305,824 $ 306324 $ 305824 Pus:Rewrime&Odw Sources 6,776 4,839 685 948 500 500 500 6,784 4,842 694 950 500 500 500 Less:Eqericitures&Olher Uses' 258 258 Ending Fund Balance S 299 083 S 303 9M S 304,607 S 305.556 S 306.056 S 306,556 $ 307.056 S 299 338 S 304.180 S 304.874 S 305,82e S 306 324 $ W6.824 S 307.324 District School Diehict Reaer,"Analysis Actual Actal A,," Actual E uiai,' cgecteW Pm*cted' Actual Act" Ad" A-" Budget• :petted' D"ected• Y 2018-19 ZO'9 20 WO 2' 2CQ'-� _')23 24 202�25 201&19 2019 20 21 2021-22 2022-23 2023 24 2024-25 Negatve Fum Balance 5 $ - —- S $ Pus:Fund Balance Reserved fox Oper3tms - - - - - - - - - - - - Pus:Fund Balance Rea Led 292.565 299.083 303.922 304 607 305 55a 2'056 306.556 292811 299 338 304180 304,874 305.824 306 324 306 824 BegrningFwWBalance S 292565 299,083 3034922 304,607 305.5M 306056, 306,556 811 S 299338 S 304180 304,874 S 305,824 306324 S 306824 Ruckle'.Arrow, S 293066 S 299.583 S 304,422 S 305,107 S 306.056 306,556 S 307,056 S 293,311 S 299,938 S 304.680 S 305,374 S 306,324 S 306824 $ 307.324 z a Penxr'd Budget 0 OO4 0 00% 0.00% 0.00% 0.00% 0 00% 0.00% 0.00% O.00% O.00% 0.00% 0.00% CIM% 0.00% ewes-imt NIA N,A N-A WA I K'A I WA WA NA WA WA NIA N-A W'A WA Bus Depreciation Fund 5350 000 — 5300 XO — $250 000 5200 WO 5150 000 5100 000 550 000 5 2018-19 201MO 2020-21 2021-22 2022-23 2023-24 Projected 2324-2�,=rojectec ■ Elementary Ending Fund Balance $299,063 $303.922 $304,607 $305:556 $306,056 $306,556 $307.056 ■ High School Ending Fund Balance $299,338 $304.180 $304,874 $305:824 $306.324 S306,824 $307.324 Source-Drstict Records Antapated expenditures may be less than spending authority established by budget limit 141 Bozeman Public Schools 2022-23 Adopted Budget Financial Section: Tuition Funds 142 Tuition Fund Overview 20-5-323 and 20-5-324, MCA authorize the Tuition Fund. Districts can access the Tuition Fund to pay for: 1. Tuition for resident students placed in private non-sectarian day treatment programs. Costs for these programs are determined by the program. 2. Tuition for resident students placed in county or regional detention facilities. By state law, the detention facility may charge the District of residence$20 per day for each youth detained more than nine consecutive days (41-5-1807, MCA and 20-9-130, MCA). 3. Tuition for resident students attending another public school at the expense of the resident district. State law limits the tuition districts may charge in these situations to 20% of the maximum per-ANB entitlement rate. For attendance in 2021-22 and payment in 2022-23, those limits are $1,213.21 for students in grades K-6 and $1,539.21 for students in grades 7-12. Add-ons for students in special education are also allowed. 4. The cost of a free and appropriate education for resident students with an Individualized Education Plan (IEP). In 2013, the Montana Legislature expanded the use of the Tuition Fund through SB191, allowing schools to access it to pay the costs of educating their resident special needs students. The amount financed by the Tuition Fund is limited to the actual costs of the student's education less the state and local special ed payments, the student's per-ANB and prorated basic entitlement allocations, and the state General Fund payments received for that student. The Tuition Fund budgets total $1,266,200, or 1% of the District's 2022-23 budgeted funds. Financing The Tuition Fund is generally financed by an unlimited permissive (i.e., non-voted) levy. A state reimbursement is also available to districts with resident students attending day treatment programs. There is no reserve limit in the Tuition Fund, so the budget must include any amount carried over("reappropriated")from the prior year. 143 Bozeman Public Schools Overview The Bozeman School District has students in most of the above-listed circumstances. 1. Day Treatment Placements. The District currently works with two local non-profits,Youth Dynamics, Inc. ("YDI") and Intermountain Children's Home (IMCH), for day school services. The non-profits provide mental health services reimbursable though Medicaid and either the District or the non-profit hires instructional staff—depending on which entity has best fill the positions. Placement within either of these programs are driven by the need for higher levels of support, as outlined in a child's Individualized Education Program. For 2022-23, the programs are structured as follows: Youth Dynamics, Inc. (YDI) Intermountain Children's Home IMCH Grades Served 6-12 K-5 Student Capacity 15 6 Mental Health Staff 1.0 FTE therapist, 1.0 FTE therapist, Contractor employed) 2.0 FTE mental health paraprofessional Instructional Staff 1.5 FTE teacher, 1.5 FTE teacher, District employed) .8125 FTE paraprofessional 1.75 FTE paraprofessional Although Day Treatment programs are generally allowed expenditures in the Tuition Fund, the mental health service providers does not currently provide billable services under the day treatment administrative rules. Because of this, day school students are eligible to be counted for General Fund under 20-9-311(1 1)(d), MCA and excess costs are instead included as described in section 4 below. As a result, the 2022-23 Tuition Fund budgets do not include any amounts for formal day treatment costs. 1. Detention Facility Placements. Tuition for resident students placed in county or regional detention facilities. In FY2022-23, the High School District is responsible for$1,800. Two students generated these costs, which represent 90 billable days. There are not Elementary detention center costs this year. 2. Out-of-District Placements. The Gallatin County Transportation Committee determined that a natural boundary exists in the northeast portion of our districts. As a result of that boundary, Bozeman High School District resident students living in that area can attend the Shields Valley School District at Bozeman's expense. In 2021-22, no Bozeman high school students attended Shields Valley so there is no tuition payable to that school this year. 144 The 2021 legislature made significant changes to tuition for students placed in foster and group homes outside their district of residence via HB206. Under the new law, the district of residence must now pay a portion of the tuition due to school districts, with the state only responsible for additional tuition for special education students or students without an IEP placed in district programs exceeding average cost. Resident districts should receive bills for students in foster or group homes by August 15, 2022 to allow the resident district to permissively levy in the tuition fund to pay these claims. If the district is unable to levy the tuition fund, the claims may be paid from the general fund or any other legally available fund. In 2022-23, the Bozeman Elementary and High School Districts will pay tuition to the following districts: Paying District Bozeman Bozeman Bozeman Payee District Elementary High School K-12 Total Billings Elementary $ 3,078.41 - $ 3,078.41 Jefferson High School $ 2,579.21 $4,442.23 Billings High School $ 842.69 $ 842.69 Total $ 3,078.41 $ 3,421.90 $ 6,500.31 The Bozeman High School District was previously reserving funds for a student that had the potential to be placed at an out-of-state residential treatment facility. While that student has aged out of the program, there are now four other potential residential treatment placement students. The district has conservatively permissively levied dollars in the event one or more of these students needs to access the funds. These are in addition to the amount previously levied for the high risk student that is no longer part of the district. 3. In-District Special Ed Costs. The cost of a free and appropriate education for resident students with an Individualized Education Plan (IEP) is the final allowable cost allowable in the Tuition Fund. This year, the Board will budget$500,680 and $394,520 in the Elementary and High School Tuition Funds, respectively, to educate resident students with special needs. As these amounts are permissively levied, both District amounts did not increase significantly from the previous year in order to keep taxes from increasing over time. The Board allocates these funds to relieve pressure from the General Funds. The following table recaps these purposes, which total the 2022-23 adopted Tuition Fund budgets: 145 Elementary High School K-12 Total Day Treatment Placements S 30,000 S 80,000 S 110,000 Detention Facility Placements 380 620 1 ,000 Out-of-District Placements 155.000 105.000 260,000 In-District Special Ed Costs 500,680 394.520 895.200 Total S 686,060 S 580,140 S 1 ,266,200 Budget and Taxation History SB191 in the 2013 legislative session drastically changed the face of the Tuition Fund. Before that legislation passed, the Tuition Fund was a minor part of the District budget used for very small and isolated costs. The new legislation enabled it to become a primary operating fund, and the Bozeman School District took advantage of this opportunity. The following graph shows the history of the adopted Tuition Fund budgets: 146 Bozeman Public Schools Tuition Budget History $800,000 $700,000 $600,000 $500,000 — $400,000 — $300,000 $200,000 — $100,000 $ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Projected 2024-25 Projected ■Elementary Tuition Fund 286,664 280,000 290,000 505,000 686,060 686,098 686,140 ■High School Tuition Fund 624,143 611,160 465,000 403,171 580,140 585,202 585,770 Source:District records As special education costs continue to increase, we generally expect the Tuition Fund budgets to increase as well in order to reduce the impacts of these costs on the District General Funds. 147 The following graphs present a five-year history of Tuition Fund dollars and mills levied for both the Elementary and High School Districts. In 2022- 23, the Elementary and High School Districts will levy 1.21 mills and .97 mills, respectively. The 2.18 total K-12 Tuition Fund mills represents 1% of the District's tax burden this year: Bozeman Public Schools Tuition Fund Dollars Levied $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $ 2018-19 2019-20 2020-21 2021-22 2022-23 ■Elementary Tuition Fund $285,279 $278,950 $280,000 $279,426 $280,283 ■High School Tuition Fund $223,638 $211,160 $- $- $270,585 148 Bozeman Public Schools Tuition Fund Mills Levied 2 2 2 1 1 1 1 1 0 0 2018-19 2019-20 2020-21 2021-22 2022-23 ■Elementary Tuition Fund 1.83 1.50 1.46 1.25 1.21 ■High School Tuition Fund 1.19 0.94 - - 0.97 Source:District records Fund Balances and Reserves Because state law restricts Tuition Fund expenditures to specific purposes, Tuition Fund balances are considered restricted fund balances in accordance with GASB Statement 54. Ending fund balances continue to grow in the Tuition Fund. State law does not allow a reserve in the Tuition Fund, so all fund balances must be reappropriated—or used to reduce revenue requirements in the ensuing fiscal year. District policy 7515 allows the Board of Trustees to commit fund balances for a specific purpose. That policy also delegates responsibility for assigning fund balances to administration. To date, commitments and assignments of Tuition Fund balances have not been made. 149 Bozeman Public Schools 2022-23 Expenditure History and Budget Tuition Fund Location: All Locations Elernentar District High School Disrict Adopted ea War Adopted PrWcted 2018.19 2019.20 202021 2021-22 21171-23 2023.24 2024-25 2018.19 2019-20 2020-21 20�21-22 2022-23 2023.24 2024-25 Octobc-1 Errdlmeit 4,720 4,771 4,851 4,466 4,708 5,004 5,130 2,168 2,224 2250 2,398 2 509 2 551 2,651 Budget Per Student $ 60-73 S 56.62 S 13.11 $ 2321 $ 145.72 S 134.95 $ 133.75 $ 109.48 $ 65.51 S 31.39 $ 3984 S 23122 5 229,40 S 220.96 Adopted Budget Projected Prolected Adopted Budget PrcleckA Prolected Expenditures By Function Actual Areal Actual Actial 2022-23 Budget Budget Actual Ardual Actual Actual 2022-23 Budget Budget 2018.19 2019-20 2020-21 2021-22 f % 202324 2024.25 2018-19 2019.20 2020-21 2021-22 $ % 2023.24 2024-25 n^. S 279,313 S 210.127 S 63 590 S 103.653 $ 656.060 0.0% S 656,098 $ 656,140 S 230,031 S 152,365 $ 70,934 $ 95,548 $ 500,140 862% $ 505,202 $ 505,770 Support=-^ixs 7,326 30,000 4.4% 30A00 30,000 7,325 - - 80.D00 13.8% 80.00D 80.000 Genera,Adminstraocn - - 0.0% - - 0 0% Schod Adr nstrabon 0-0% 0-0% Busnes Services 0-0% 0 0% Operations 8 Ma•lerance 0 051 0 o% Student Transportnor. 0 0°1 0-0% School Foods 0 0% 0 U% Extracurriolar Activities 0 0°4 0-0% Debt Service 0 Vl 0 o% Other 0 r", - 0 o% Total For Location S 296,638 $ 270.127 S 63 5% S 103,&r. S 686.060 100D+y S 686,098 $ 686.140 S 237.356 $ 152,365 $ 70.934 S 95 5M S 580,140 100 0% R =85.202 5 --o 7O0 Adopted Budget Projected Projected Adopted Budget Projected Protected Bpeedtbm By Object Actual Actal Actual Actual 2022-23 Budget Budget Actual Actual Actual Actal 2022-23 Budget Budget 2018.19 2019-20 202D-21 2021-22 S % 2023-24 2024-25 2018.19 2019.20 2020.21 2021-22 S % 2023.24 2024-25 Salaries d Benefits S 282,556 $ 248,606 $ 62,470 $ 69,595 S 500.680 73.0% S 500,680 $ 500,680 $ 218,957 S 20,302 $ - f S 394,520 68-0% $ 394,520 S 394,520 Prof.8 Technical Services 30.000 4.4% 30,000 30,000 - 58,500 16,9010 80,000 13.8% 80,000 80,000 Property Services - - 0-0% - - 0-8% OOrer Purchased Sera= 4,082 21,521 1,120 34,058 155.380 22 61., 155,418 155,460 18,399 73,562 54,434 9.54? 105,620 182% 110,682 111250 Supplies 8 Materials - - - - 0 0'•S - - - - - - - 0-0% Property&EQupinent 0-0% 0-0% Debt Service 0 0% 0-0% Ot er 0-0% 0-0% Total For Location S 286,638 $ 270.12 f 63.590 S 103,653 S 686.060 1000% S 686A9° F E•°+.1-0 S 237356 S 152,365 $ 70,934 $ 95548 $ 580,140 1000% $ 565,202 $ 585,770 Souse:Distmct Reoo*s 150 Bozeman Public Schools Bozeman Public Schools 2022-23 Tuito^Funds Expenditure Budget ey Functior 2022-23 Tuitcn Fund.Exrc^'dture by Coe-t • canes S Benefits .,_r.w •Prjp"'S EquVerif ■Instruc0on •5wO e S FAAw als ■Support SelYICES •Orer Puraused 5ervic-- P►POrN Sevres •Prvf.5'?an(a 5enices Bozeman Public Schools 2022-23Tut)on=vds Budget by=u—tv� a^d $1,400.000 $1,200,000 $1,000,000 SB00,000 S600,000 $400.000 $200,000 S- Instruction Support Sennces Prod&Technical Services $110.000 ■Other Purchased Sernces $261.000 ■Salaries 3 Benefits $8%200 151 5omce:DSM RecvM Bozeman Public Schools 2022-23 Revenue and Funding Source Budget Tuition Fund Eemet'--n asVa MO 5110a DSW 2C=M -X-a-24 Zr-25 r..-..-=+ 2032s -YS-25 Re�!'I.E Cy 5oulre 20*19 2019.20 TO20.21 ?t-^1-_ Fd7DY_Y7 P'Oj3C1E0 �NEC1+C 2C 1615 2C -,j 2020.21 2C21• ACcfx pm)1::ea =1otecw A= A= Mier I Mal Bu _ sudgel BOW A;.1L A= A= =Laget &iogei Bu 57':of Ucrf T1a Total 5GOe of Morr m Re a ue $ $ - $ $ $ 0.0% $ - S S $ S $ - $ Gamn cotme 4 Total ialatn County Re+elwe S - $ - $ S - S 0_0% S - S S - S S $ - $ CFCs Felenue: xowly-it Leey $ - S - $ Z78.336 $ 251.840 S 280,253 40-9% $ 280.283 S 2BOT363 S - S - S 5,336 S 551 S Z70555 46.6%S 27C595 S Z75W, S Pen ?'1 S 19 - 0.Penalties and! a:Celrlquert Taxes 365 487 EO - 0.0% 4- - 84 330 - - rt esT[rt Ea nKs 1 679 1 Sffi S4c S 1.346 0.0% 2CSS 7.818 1,913 S 1 M 0 0.0% 0 D Transpar'�on-ee-Indu al _ _ _ 5 _ _ UN _ _ _ _ _ S _ _ D.0% Oner 4e.enue 284352 Z777.165 - S - 0.0% 596.808 209217 1,634 $ - 0.0% . Total DsM Re%--Le S 286303 S Z79.077 S T9.163 5 283656 S 280'M 40-9% $ 28D.263 S 2BOT363 S 601.334 S 217.355 S 9.105 $ 1933 S 270595 46.6%S Zi 0,565 S 2i5.60. Total Rerenue S 286303 S 279077. S Z;9.161 S X2.856 S 2WM 40-9% $ 28D.263 S 2BOT363 S 601.334 S 217.365 $ 9,135 S 1932 S Z7'O555 46.6%S Z70,585 S FJnO BaLme Rkapoloprcoea $ 1.385 $ 1 050 $ MOM S =5.574 $ 405,777 t% $ 405.77, $ 405, $ 4CC.5C6 S 40C.000 S 465.D00 S 403 171 $ 3C9%5 53.4%S 309.555 $ 309.555 Total Funding Sout4a S 267.666 S 260127 S 269.16! S 5C9.430 S 686050 11q.0% $ 686.050 S 686,140 S 1001.639 S 617.365 S 474.1 D5 S =J5102 S 580,140 100.D%S 580,140 S 585.= ?121-_ 2C22.23 2023-24 22�43 2MI-22 M22-M 20324 �4-25 Tan lobrnation 2012119 2019-ZO zo2421 D � 13001- �w 2C10-19 M19-� zD2IFz1 0 Aaople0 praPC*d prolecteo Actual Actual Mal Mu1 Mil Awl Ama1 MA Tirade oalx $ 151,94a 903 $ 155.191,175 S 188201.043 S 191687.3W S 231,009258 S 231,009.255 S 231.009.255 S 10:5a9.4L S 187,815.164 $ 223,7a7,8W S 230,1-,ZO96 S Z74036,597 S Z78,036,597 S 278,036,597 Ceded Ws 1.83 1.50 1A6 125 121 1.13 121 1,19 094 C.De 0.66 3.97 D.91 O 2022-23 Elementary Funding Sources 2022-23 High School Funding Sources S•.D., 5-.C% S- •r >. $2D0�M,41% ■Sate Sources IN State Sources ■County Sources 70,565.47% ■Cowty Sources Local Sources 5" Loca Sources ■Fund Balance Reapprcpria:ed ■Find Balarce Reapp•op-ated S4C5 7"' 55`. Source:O*M Records 152 Bozeman Public Schools Fund Balance and Reserve Analysis Tuition Fund Elsewilhow0leirict Od"oiehid Fund Balance Analysis and Projection Acti" Aced Actual Aco" Budget• Projected' Pvec6sd• AcWl I Achul I Ad" Actual BwW Proledw I -Mpcbw 2018-19 1 2019-M 2MO-21 1 2021-22 2022-23 2023.24 2024-25 2018-19 2019-20 M20-21 2021-22 2022-23 2023-24 2024-25 Begmeg Fund Balance S 1.385 S 1,050 S 10,0D0 S =574 S 405,777 $ 405,777 $ 405,777 S 400,505 S 400.ODO S 465.000 S 403,171 S 309,555 S 309,555 S 309,555 Pus:Rererwe d Odded"x•J 296.303 279,077 279,164 283,856 271A75 271,952 278,751 236,851 217 365 9.105 1,933 2OZ467 257,377 - Less- dtures&OBrer Uses• 286,638 270,127 63 590 103.653 271 75 271 A52 237,356 152-365 70.934 95,548 26Z467 257.377 Bweirig Furl Balance S 1.050 S 10,000 S 225,574 $ 40577, S 405,77 S 405,77 $ 684 53 S 400 000 S 465.000 S 403,171 S 309,555 S 309 555 S 309.555 S 309.555 Elemeritairy District High School District Reser."Analysis AEI Ac1>BI Actual final 9;,WgW Projected• Prgeaferh Arwl kdual Ai%" A.is Nxi 'gected• 'ropcaed, 2018-'9 2019-20 202D-21 202,22 2022-23 2023.24 2004-25 201a-15 2019-20 2020-21 --321-22 2022-23 2023.24 2024-25 Negacve Fvu=,-r:- IS 5 S IS S S S S S Plus:Furl Balance=.d en Ed for Operaaans Pus:Fund Balance 4ea oed 385 1,050 10 ODO 225.574 405 777 405 777 405 rT 400 505 400 000 465 000 403,171 309,555 309 555 30955 BegmirgF"Salanoe 385 1,050 10,OD0 225,574 405,777 4p5,T7 405,77', 400,505 S 400000 S 465000 403.'71 3097555 S 309,555 309555 &WpetAm w. S 286664 S 280,000 $ 290,OD0 S 505000 S 686,060 S 686,098 $ 686,14C S 624,143 S 611 160 $ 465000 $ 40V-11 S 580,140 S %5202 S 585770 Resenas as a Pedx i of Budge. 0 Z 0.00% 0.00% 0.00% 0.00go 0 00% 0.W% 0-00% 0.00% 000% 0 00% 0-00% 0.00% 0 004 Legal Reseties-imt N' NU NA WA N'A r4A N,A WA %A VA N'A N-A NA WA Tuition Fund $800 000 $700 000 $600 ODD $500 000 $400 000 5300 000 $200 000 SIM 000 5 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Projected 2024-25 Projected ■ Elernwary Ending Fund Balance $1,050 $10:000 $225,574 $405.777 $405777 $405,777 S684,528 ■ High School Ending Fund Balance $400,000 $465,000 $403,171 $309.555 $309,555 S309,555 $309 555 Source:Rstid Records Anticipated expenditures may be less than spending authonry established by budget limit 153 Bozeman Public Schools 2022-23 Adopted Budget Financial Section: Retirement Funds 154 Retirement Fund Overview The Retirement Fund authorized by Section 20-9-501, MCA, for the purpose of financing the employer's contribution to the Teachers' Retirement System (TRS), the Public Employees' Retirement System (PERS), Unemployment Compensation, Social Security and Medicare. School districts may only charge the Retirement Fund for retirement benefits associated with employees whose salaries and health-related benefits, if any, are paid from state and local funds, including the Food Services Fund. The Retirement Fund budgets total $9,100,000, or 8% of the District's 2022-23 budgeted funds. Financing The Retirement Fund is financed by a countywide permissive (i.e., non-voted) levy. The levy is managed by the County Superintendent of Schools' office, and is subsidized by state funding for counties with a lower than average property tax base. A 20% reserve is allowed in the Retirement Fund. Bozeman Public Schools Overview Because these employer-paid benefits are factors of salary, they can be calculated relatively precisely. The only unknown factor is the payouts due on behalf of retiring employees, which the District has no way to predict. Bozeman's Retirement Fund balances have proven adequate over the years but increased in FY2022-23 to account for negotiated pay raises, increased employer contribution rates, and more employees funded from state and local sources instead of federal ESSER grants. Post-Employment Benefits figure into the Retirement Fund discussion. As mentioned previously, Montana has two public retirement systems: the Teachers' Retirement System (TRS) and the Public Employees' Retirement System (PERS). The District participates in both systems. Both systems have been determined to have a net pension liability, and both systems have allocated a share of their liabilities to the Bozeman School District in accordance with GASB68. The most current allocations are dated June 30, 2022. Those amounts were: 155 Bozeman Bozeman High Elementary School Bozeman School Retirement Allocated Allocated District (K-12) System System Total Portion Portion Allocated Portion Public Employees' Retirement System (PERS) 2,084,792 3,331,597 3,012,371 6,343,968 Teachers' Retirement System (TRS) 36,385,843 31,758,891 16,394,029 48,152,920 Total Reported Liability as of 6/30/22 38,470,635 35,090,488 19,406,400 54,496,888 Source:District records These amounts are districtwide obligations, not obligations of the Retirement Fund. Further, the District neither makes specific payments for these amounts, nor budgets for them. They are discussed here, however, because the Retirement Fund would be the likely funding source for them if future legislation required District contributions specifically for this purpose. Budget and Taxation History Because Retirement Fund expenditures are increasing percentages of increasing wages, one would expect our Retirement Fund budgets to increase over time. This is, in fact, generally the case: 156 Bozeman Public Schools Retirement Budget History $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 — $2,000,000 — $1,000,000 $ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Projected 2024-25 Projected ■Elementary Retirement Fund 5,150,000 5,150,000 5,350,000 5,350,000 5,800,000 5,916,053 6,034,257 ■High School Retirement Fund 3,050,000 3,050,000 3,100,000 3,100,000 3,300,000 3,366,033 3,433,310 Source:District records The District expects increasing Retirement Fund budgets for the foreseeable future. A countywide levy finances the district Retirement Funds in the county, so there is no "local" levy amount for it. 157 Fund Balances and Reserves Because state law restricts Retirement Fund expenditures to certain costs, Retirement Fund balances are considered restricted fund balances in accordance with GASB Statement 54. State law (20-9-501, MCA) limits districts to a maximum reserve of 20% in the Retirement Fund. Fund balances above that amount must be reappropriated—or used to reduce revenue requirements in the ensuing fiscal year. Ending fund balances continue to grow in the Retirement Fund. The District places a high priority on maximizing reserves, for three primary reasons: • Reserves are important to ensure adequate cash flow • Reserves can be used as a funding source for emergency budget amendments • When the District issues debt, the rating agencies place a high emphasis on adequate reserves, so the strong reserve balances will help reduce interest costs—and therefore, tax impact—caused by these future debt issues. District policy 7515 allows the Board of Trustees to commit fund balances for a specific purpose. That policy also delegates responsibility for assigning fund balances to administration. To date, commitments and assignments of Retirement Fund balances have not been made. 158 Bozeman Public Schools Retirement Fund Reserves $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $ 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 ■Elementary Retirement Fund 980,000 1,030,000 1,030,000 1,070,000 1,070,000 1,160,000 ■High School Retirement Fund 570,000 610,000 610,000 620,000 620,000 660,000 Bozeman Public Schools Retirement Fund Reserves as a Percentage of Ensuing Year Budget(20% Max) 20% 18% 16% 14% 12% 10% 8% 6% 4% 2% 0% 2017-18 2018 19 2019 20 2020-21 2021-22 2022-23 ■Elementary Retirement Fund 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% ■High School Retirement Fund 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% Source:District records 159 Bozeman Public Schools 2022-23 Expenditure History and Budget Retirement Fund Location: All Locatjons ElementaryDistrict ftgh school Disrict Actual I Actual I Act" Actual Adopted Projected Prqected Actal Actual Actual Amos' Adopted Projected Protected 2018.19 2019.20 2020-21 2021-22 2022-23 2023-24 2024-25 _1B-19 2019-20 2020-21 20214 2022-23 2023.24 2024-25 October 1 Enrolhent 4,720 4,771 4,951 4,466 4,704 5,084 5,11, 2,168 2224 2260 2,398 2,500 2,551 2,651 3idget Per Student f 978.95 S 1,028.32 S 995.36 S 1.1'128 S 1231.95 S 1.163.66 S 1,1762' 1.139.60 S 1,111.86 S 1,246.96 S 122441 S 1.31527 S 1,319.50 S 1,295.10 Adopted Budget Projected Preected Adopted Budget Projected Prwcted E zpendbAn IM F1eel r Acbal Actual Achel Actal 2022.23 Budget Budget Acl al Atdval Actual Actual 2022.23 Budge, Budget 2018.19 2019-20 2020.21 2021-22 S % 2023-24 2024-25 2018-19 2019-20 202D-21 2021-22 S % 2023-24 2024-25 ins-v:on S 3,047,040 $ 3,141,435 S IMAM S 3,22D,584 f 3.834.380 0.0% $ 3,911,080 S 37989,275 S 1,463,790 $ 1,465:344 S 1.631,348 S 1,563,986 S 1,931ASO 59.5% S 1,969,790 S 2009,181 Support Services 618,934 747,714 726247 762,181 858.400 14.8% 875,581 893,065 285,122 308:176 335,091 280,219 378,510 11.5% 386,069 393,796 General Admnistration 65,913 74,865 84.176 86,044 101.500 1.8% 103531 105,601 66,079 75.179 85,575 89,436 WON 3.0% 101 653 103,687 SchoolAchirvstration 345,999 383,816 373451 425,423 447.180 7.7% 456,125 465,243 204,352 214.005 251,873 257,851 293.700 8.9% 299576 305,567 Business Services 109,109 110:715 104.514 99.998 124,120 2.1% 126,603 129,132 85,297 $4.156 104,274 105,454 122.100 3.7% 124544 127,031 Operatons&Maintenance 218,622 221,708 230,981 231,493 275,500 4.8% 281,014 285,624 163,200 177283 218,697 230,908 255.420 7.7% 260530 265,739 Studen:Transportation 20,811 19,394 21,973 22201 28.680 0.5% 27219 27,752 4,644 4.912 5,482 5,662 5,940 02% 6059 6,180 School Foods 67,104 78,030 57143 87.280 1.211% 68,630 69,993 52498 34,559 34,499 140,996 40280 12% 4106r 41,885 Extracurricular Activities 31,291 29,854 25,285 32,6% 26.100 0.5% 25,632 27,143 145,690 109,090 150,124 161,5% 173250 5.3% 176.725 180,244 Debt Service - - 0.0% - 0.0% Other 95,828 98,600 33-836 82,422 38,860 0-7% HIM 40,429 167 0.0% Total For Location S 4,620,651 S 4.9MA34 S 4.828499 S 4,962,%3 f 5.800.000 1002% $ 5,916.053 S 6.034,257 S 2,470,661 f 2,472.787 S 2818,130 S 2,936.129 $ 3.300.000 100.0% S 3,366.033 S 3433 10 Adopted Budget Projected PM ted Adopted Budget Projected Projected Expenditures By Object Actual Actual Arad Actual 2022-23 Budget Budget Actual Actual Actual Actual 2022-23 Budget Budget 2018-19 2019-20 2020-21 2021-22 $ % 2023-24 2024-25 201&19 2019-20 20120.21 2021-22 $ % 2023-24 2024-25 Salares&Benefs $ 4,620,651 f 4,906,134 S 4 828 499 S 4,962,963 S 5.80-0.000 100 0% S 5,916,053 S 6,034.257 S 2,470,661 S 2,472787 S 2.818,130 S 2,936.129 S 3.300.000 100.0% S 3,366 033 S 3433,310 Prof&Technical Seer--es 0 D% - - 0.0% Property Sery ces 0 ok' 0.0% Other Purchased Services 0 01.� 0.0% Sapp)es&Vateria s 0.0"e - - - 0.0% Property&EquipTent 0 0'1.� 0.0% Debt Service 0.0"h 0.0% Other 0.0% 0.0% Total For Location $ 4,620,651 $ 4,906,134 S 4828499 S 4,962,963 f 5800,000 S 5,916053 S 6-034257 $ 2,470,661 S 2,472-787 S 2.818,130 S 2,936,129 f 3.300.000 imiaS 3,366;033 f 3�33310 Source: Dbricl Recows 160 Bozeman Public Schools Bozeman Public Schools 2022-23 Retirenr^t Funds Expenditure Budget by Function 2022-23 Retirement Funds Expenditure by Object f230.210.3%, $M20 0% L24CM.3% Sables S Be-*(Z ■Instruction ■Support Services .Omer •School AdmnistraLan ■Ope atxrs 6 Maintenance -Poope'I a Eaupmer[ ■Business Services ■Suppies s Wwat ■Extracumcular Activibes Omer Ply-Jsec Se'.1xs ■General AdrrnstraDon ■Food Services .Roper,5e xes ■Student Transportatior .Prof,S Teawvml Sevres Bozeman Public Schools 2022-23 Ret-ement=un3 Budget by Function and Object $7,000.000 $6, 00,000 S5, 00,000 54,000,000 $3,000 000 S2 000 00., S 1.000 ODD Instruction Support Services Shoo Op & Business Exbacurr�cUar Gerwal Food Services Student Administrato^ Ma(E - Services Activities AdmntsOratron Transportatxr 0 Saa-es 3 Bene4tr $5,765,540 51,236.910 S740 880 5r30.Jt' $24 220 $238210 5201.160 $107,540 532.620 Sxxa<x:Dis=Recorxs Bozeman Public Schools 2022-23 Revenue and Funding Source Budget Retirement Find oi*d adodQdYd 23 2C2:r2_ 2:C4-:s m22-n 2023-24 202A-25 Re eby Soya m1&19 201920 ?32621 m21.22 sixdc4 FejM-ea Wr:d :015.19 2019-2C 292o-21 Yd11d2 "qed �� P Adue Sdud kW Aduel 5u4 E.nue! Eud � A9,u :modaudget 5.dget ade d Mrinnn Tobl ante d Mxlene Revenue S - S - S - $ - S 0.0% S - S S - S - $ f - $ O.D% $ - f Gelohn:cunh- Corrly Tre.np w Renb. S - $ - S - S - $ 0.01 S $ S S - $ - S - S O.D% Caurtr Re4smv4:)bbutw 4,5:*DU 4,795191 4,601,106 $ 4,822,776 S Sp97,916 1820.0% 54r"918 5,628524 2,494204 2,50E944 ^_,452.57A S 3,173,940 3,014,063 96.0% 3.173,940 3,34,133 Tabl Gn4efin Count Rev S 4.S24188 S 4.795191 $ 4,601.108 f - S 0.0% $ 5A97.918 f 562a524 f 2494204 $ 2,53E 9" $ -2.524 S 3.173.9/0 $ 3.01A,M 95.7% S 3.173,940 S 3254,103 Debct Revenue Inlnbrcrl Eerirg3 19.564 2UU 5.72s $ 5,045 1.5D0 0.5% 1.500 1500 11103 ME 4,077 S 2,189 2.ODD 0.1% 2300 2.D30 Jlne•R--ue 27102 1189257) 5"A6 $ - - 0.0% - - AM) 55,780 S - 0.3% _ Tobl DrtdR-ue S 291.146 S 11669431 S 521,11) $ 5,046 $ 1,500 0.5% $ 1,500 f 1500 $ 11103 $ (29936) S 59,857 S 2,189 $ 2.00D 0.1% f 2,300 $ 2,000 Tod Rnenue S 4,815134 f 4,63?48 S 5,124,218 $ 5,045 $ 1,500 0.5% S 5,499,418 S 5163O D2c $ z5D6.00 $ 2,477 DOT $ 2,513,300 $ 3,176,129 S 3,016,053 9fi.A S 3.175,940 S 3,36,103 Fwi 3ngn:e Ree:pvo•elrJ f 352109 $ SC392 S 230,006 S 95,724 S 300,582 991% $ 293,361 f 370582 $ 541.056 $ SW A76 S WWI f 283,%C S 12A,060 4.0% f -9,930 f 124pM Tod fund"Sources f 5.168A64 S 5.1-6tAD $ 5,354,'A S 530.769 $ 302,382 130.0% S 5,792,779 f 5,930606 S 3.047C64 S 2,071484 S 3.102077 S 3A6DA76 S 3,143,113 t00.D% S 3255,870 S 3A10.163 2321.22 2C2-n•23 2023.24 2324-25 2021-22 m22.23 D::3.24 2024.25 TwI fennden m18-19 20142G 2020.21 0 Ad:vw Pv)m*d m18-19 20142G 2020.21 3 Adoged Fge:lri p•a ded Achul Sdud kid 4cd Bud B Bu Ac'ted Sdw Add ::Ad .t B el Bwget ,34 31,09:M 231,35 f 231, B,3fi,597 8,33,597Tebe:elur 151,994908 15E,19 8fi101,O1 191,56 2 1 % , Leda Min D OC ODO 0.00 0.00 0.50 OM ODO D OC C 00 ... 3.00 0.30 0.30 0 DD 2022-23 Elementary Funding Sources 2022-23 High School Funding Sources 51 580 ft $•,D% DWI D Odk I �Mr SZ ■Sme Sources ■sate Sources ■CowAy Sources ■Counv Sources ■LOwlSources Loca swroes 46F ■Fund Balance Reap"nxed 4 ■Find Babnce Reapp-opiated S3,014,OSS,96% S800,582,10D% Seu-Dbb.ct Recanb 162 Bozeman Public Schools Fund Balance and Reserve Analysis Retirement Fund Eftwntary Drstnd Miqh School District FWARMWes MOPE APHiposelle ACM ALLY AcD I A=:,]I Budget. Pn11ec*d• Projected, ACUW ACLal ALWal A.tu;, SuOgeP Pr�ectea• PrajeUea• 2018-19 2D19-20 202D-21 2021-2_ 2022.23 2023.24 2021-25 2018.19 1 2019.20 1 2020.21 2C31 2022-23 2[,23.. I 2024-25 Beginnng Fund Balance $ 1,362,8D9 $ 1,577,392 S 1,300,006 S 1.S95,724 S 1.460.582 S 1476,571 $ 1,492801 1,151,056 S 1,204,476 $ 1206.697 S 903.947 S 764.D60 $ 7S3,136 S 721,594 Pius-Revenue 6 OV1er Sources 4,615234 4,628,748 5,124,218 4,827,820 5401.384 5.509,461 5.615 5= 2,524,D80 2,477,007 Z51313SO 2B16242 2,850 064 2,9W,094 2,965,198 Less:Ex itures 8 Other Uses, 4,620,651 4,906,134 4 an 99 4.962 963 5.385.395 S,493.152 5.60_;-= 2,470,661 2.472.787 Mill.130 2,936,129 2,880988 2,938,636 2,997,371 EnClIng Fund BOWnCe $ 1,577,392 S 1300.006 $ 1595724 $ 1.460582 S 1,476.571 S 1492,881 $ 1.50951E f 1204476 $ 1206697 S 903,947 S 754,060 S 753 t96 $ 721594 $ 669421 Eftwo"HadtonrOishid School District Re�MAllil/dt� AClual AL1Ual ACWI ALLal Budget, Pmle,,*d• PtoeCed• ACLaI ALLaI ALLaI A.tu� BuogeP Projeaea• Prq-- 2018.19 2D19.20 2020-21 2021-22 2022-23 2023.24 ZC-14 2018.15 2019.20 2020.21 2C_1_2 2022.29 2023.24 2024-25 Negalire Funa Balance $ $ S S S $ S 5 - S $ $ S S S PUS'.Fund Balance ReseNea 40r C�deratons 1,030 000 1,030.000 1,070,000 1.070,OOD 1.160.DDO 1,153211 1 Me 851 610,000 610.000 620.000 62C 000 660.000 673,207 686,662 PUS-Funa BaOnce Re- aged 352,809 547.392 230,006 525,724 3DO.582 293,361 286 029 541,056 S94.476 566.697 283 947 124,D60 79,930 Sd 932 Beginning Fine Baunce $ 1,382809 S 1.577392 S 1,SOO.006 $ 1.S95,724 S 1.460.S82 $ 1,476,571 $ 1492881 1,151,C5b S 1.204.476 S 1208,697 $ 903.947 $ 754.DSO S 7S3,136 $ 721,594 Budget Amount S 5,15000C S 5.150 OOC S 5,350.000 $ 5.350,OOD S 5.8DO.000 $ 5,916,053 S 6.034257 _ 3,050,000 S 3,D50.000 S 1100.000 $ 3,100,000 $ 3,300,000 S 3,366,033 $ 3,433,310 Reserves as a Percent a Buagel 20.00% 20.D0% 2C 00% 2D.00% 20.00% 20.00% 20.00% 3.00% 20.00% 20.00% 20.D0% 20.00% 20.00% 20.00% Legal Resen-es Lim 20% 20% 20% 20% 1 20% 1 20% 20% 20% 20% 20% 20% 20% 20% 20% Fte6rement Fund $1.800.000 $1.600,000 S1.400.000 S1.200.000 S1.000.000 $800.000 S6U0.000 $40o,000 5200.000 $- 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Projected 2024-25 Projected r Elementary Ending=und Balance $1,577,392 $1,300,006 $1,595,724 S1,460,582 $1,476.571 $14927881 S1,509,516 ■ High School Ending Fund Balance $1.204,476 $1.208.697 $903,947 $784,060 $753,136 $721,594 $689,421 50ume:DiSOV ReCOM ArkVated eqerldtures may be less than wendng authority established by budget knit 163 Bozeman Public Schools 2022-23 Adopted Budget Financial Section: Adult Education Fund 164 Adult Education Fund Overview The Adult Education Fund is required for districts operating an adult education program in accordance with 20-7-702, MCA. Adult education programs may provide any area of instruction approved by the trustees, including basic, secondary, and vocational/technical education. The Adult Education Fund budget is $470,502, or< 1% of the District's 2022-23 budgeted funds. Financing The Adult Education Fund has two primary financing sources: the first is course fees for students. Trustees are allowed to charge for tuition and equipment and materials, and those charges can be determined on a course-by-course basis. The second funding source is local tax revenue. A permissive (i.e., non-voted) local levy allows districts to finance Adult Education Fund costs in excess of the fee income. There is no limit on the amount of this levy. Bozeman Public Schools Overview Prior to the COVID pandemic, the Bozeman School District offered a robust adult and community education program. A pool of more than 50 teachers provided educational opportunities in a variety of content areas. While the in-person educational opportunities depleted with the COVID pandemic, so did the community education program opportunities. While adult education continues to be an important aspect of the Bozeman School District, it has changed over the last several years. The two largest aspects of the program now consist of offering the HiSet (high school equivalency exam), and the Early Childhood Literacy program. The HiSet program was adopted in 2013 and is the national normed testing platform. The Adult Education HiSet program is shared proportionately between instructors, including a Certified staff member responsible for teaching English for Speakers of Other Languages (ESOL) instruction. From September 2022 —June 2022, the ESOL program had 154 enrolled, while the HiSet education had 145 students. Last year, the Board of Trustees added an Early Childhood Literacy Initiative to its list of strategic goals and adult education offerings. Research indicates that students reading at grade level when they enter kindergarten are more likely to succeed in school. A"Teacher On Special Assignment" leads outreach to new parents in the Gallatin valley and provides them with literacy resources and other assistance to help and 165 encourage them to read to their children. The financial implications of this initiative are relatively small—one certified FTE—but the District is hopeful the investment will produce great gains in future student achievement. Since the TOSA is providing instruction to area adults rather than students, the cost of the program (approximately$91,000) is financed through the Adult Education Fund. Budget and Taxation History The District's Adult Ed program has changed over time. The District currently has five staff members employed to run the HiSet and Early Childhood Literacy Initiative programs. The budget for the Adult Education fund is permissively levied and increased significantly in 2021-22 to cover the cost of the new Early Childhood program. Now that the program has stabilized, the budget remains consistent for the 2022-23 fiscal year. The graph below shows the growing budgets for this fund: 166 Bozeman Public Schools Adult Ed Budget History $600,000 F_ $500,000 $400,000 $300,000 $200,000 $100,000 $ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Projected 2024-25 Projected ■High School Adult Ed Fund 390,480 401,280 383,166 470,181 470,502 539,456 560,619 Source:District records The following graphs present a five-year history of Adult Education Fund dollars and mills levied. In 2022--23, the High School Districts will levy 1.65 mills, which represents < 1% of the District's tax burden this year: 167 Bozeman Public Schools Adult Education Fund Dollars Levied $500,000 $400,000 $300,000 $200,000 $100,000 $ 2018-19 2019-20 2020-21 2021-22 2022-23 ■High School Adult Ed Fund $304,661 $314,296 $314,296 $459,181 $459,502 Bozeman Public Schools Adult Ed Fund Mills Levied 2 2 1 1 1 � 1 1 0 0 2018-19 2019-20 2020-21 2021-22 2022-23 ■High School Adult Ed Fund 1.62 1.40 1.37 1.70 1.65 Source:District records 168 Fund Balances and Reserves Because state law restricts Adult Ed Fund expenditures to adult education costs, Adult Ed Fund balances are considered restricted fund balances in accordance with GASB Statement 54. Ending fund balances continue to grow in the Adult Ed Fund. State law(20-7-713, MCA) limits districts to a maximum reserve of 35% in the Adult Ed Fund. Fund balances above that amount must be reappropriated—or used to reduce revenue requirements in the ensuing fiscal year. Ending fund balances continue to grow in the Adult Ed Fund. The District places a high priority on maximizing reserves, for three primary reasons: • Reserves are important to ensure adequate cash flow • Reserves can be used as a funding source for emergency budget amendments • When the District issues debt, the rating agencies place a high emphasis on adequate reserves, so the strong reserve balances will help reduce interest costs—and therefore, tax impact—caused by these future debt issues. District policy 7515 allows the Board of Trustees to commit fund balances for a specific purpose. That policy also delegates responsibility for assigning fund balances to administration. To date, commitments and assignments of Adult Ed Fund balances have not been made. 169 Bozeman Public Schools Adult Education Fund Reserves $180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $ 2018-19 2019-20 2020-21 2021-22 2022-23 ■High School Adult Ed Fund 136,668 140,448 134,108 147,652 154,390 Bozeman Public Schools Adult Education Fund Reserves as a Percentage of Ensuing Year Budget(35% Max) 35% — 30% — 25% — 20 15% 10% 5% 0% 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 ■High School Adult Ed Fund 35.00% 35.00% 35.00% 35.00% 31.40% 32.81% Source:District records 170 Bozeman Public Schools 2022-23 Expenditure History and Budget Adult Education Fund Location: All Locations EleowwntaryDistrict High School Disrict Actual Actal I Actual Actual Adopted Projected Prc.ec:ed Acwl I Ad" Actual A uol Adopted Projected Prolected 2018.19 2019-20 2020-21 2021-22 2022-23 2023.24 2024-25 2018.19 2019-20 1 2020-21 2021-22 2022-23 2023.24 2024-25 Cotober 1 EmrollTemt 4,720 4,7 1 4,851 4,456 4.7C8 5,084 5,130 2,168 2,224 2260 213M 2,509 2,551 2,651 B ridget Feu Studer: $ f S $ $ S $ f 15426 f 157.39 S 15574 S 19001 S 187.53 S 211,47 S 2'1 47 Adopted Budget Projected Pro,•-+cted Adopted Budget Projected Prolected Expenditures By Function Actual Actual Actual Ac=I 2022-23 Budget Bridget Acwl Actual Actual Actual 2022-23 Budget Budget 2018-19 2019-20 2020-21 2021-22 S 111 2023-24 2024-25 20.8-'9 2019-20 202f1-21 2021-22 f % 2023-24 2024-25 Instvotcn S S f - $ - S 0.0% S S - S 143,924 f 153;531 f 153,824 S 246,639 S 254.312 54.1% $ 314211 S 325,983 Support Services 4,253 3434 4,917 5,484 6.230 1.3% 6 853 7,538 General AdT mist-nor - - 22.805 4.8% 23,147 23,610 School Adn nisrator 186,565 192,307 193,071 203,454 186.155 39.8% 194 145 202,278 Bus mess Services 995 768 107 79 1.000 02% 1 1 L] 210 Operatons&hlair:emamce - - - 0.0% Studer:Transpora5on 0.0% SchcolFoods - - - - - - - - - - 0.0% - Exoacu^icilor Actrvites 0.0% Debt Service 0.0% Other 0.0% Total For Location S $ S S S S 335,738 f 350.040 f 351,980 S 455,655 S 470,502 100.0% $ 539456 S 560,619 Adopted Budget FtiJE teo Proected Adopted Budget =rojectea Projected Expenditures By Object Acwl Actual Actual Ac6 l 2022-23 Budget Budget Actual Actual Actual Actual 2022-23 Budget Budget 2018-19 20.9-20 2020-21 2021-22 S % 2023-24 2024-25 2018-19 2019-20 2000-21 2021-22 $ % 2023-24 2024-25 Salares&Benefs S - $ S f f - S - S f 319,218 f 33Z562 f 343,970 S 436,924 S 401102 85.7% S 470,316 f 489,565 Prof_&Tednical Sefwces 1,914 1451 780 1,105 52.300 11.1% 52;M 52,783 Prope-ty Services - - Will 0.0% 110 121 Other Purchased Services 10,278 9A86 3,935 3,288 10.300 22% 11,330 12,463 Supp es&Materials 4,327 1 541 3296 14,339 4.500 1.0% 4950 5,445 Property&Equipment - 0.0% Debt Service - 01% Other - - - 200 0-0% 242 Total For Location $ S S S S S S S 335,738 S 3%040 S 351,980 S 455.655 S d70.502 S 5?3 560,619 S 76rte: Dr:i:t Retards 171 Bozeman Public Schools Bozeman Public Schools 2022-23AdLdt Educavon Funds Expenditure Budget by Function 2022-23 Adut Edu abon=unds Expenditure by Object fusxtx_ �t,No.oc S'-iMl -SAM S Benelts .ottrer .hstrudion -PaDef'r s Eauprert ■School Adnrrstration ■General Administration .5LP,ies a MlErats ■Support Services Olney PlSaS?c Seniays ■Busness Serv►ceS -Promrj Wmes •Pd.&Teaf*CJ SeriKL- Bozeman Public Schools 2',21-23 Adut Eduralicr=u-ds Budget ey=unaa-a-d Cke,e:t $300.000 $250Aoo $200.000 $150.ODD $100.CO 550M(l ¢ Instructo- School Adminstration General Adrnr stratior Sup port Services Bus.+ess Services ■Property Services 5100 ■Other $200 ■Supplies&Wierias 5600 $3 700 vw ■Other Purchased Sevices 5200 $10,100 ■Prof.&Tech^cal Servces 550.100 $200 $1.000 $1,000 ■Salaries&Benefts $203 312 $171,%5 172 $22,805 $5.030 Ue:civra;t--,Ycs Bozeman Public Schools 2022-23 Revenue and Funding Source Budget Adult Education Fund n KWI Sdmd :O1 S19 20tc:C 2020.21 2321-M UM-U- ?]24-25 201&19 2019-20 2022-23 20212t 2021-25 Re•enue cr sov� Sl rlej Projected P•oecied Ad OW Prgeded ProAded :dua ::hid 4ebnl Admol 6Jaaef Bua el Budge.. Acbisl Ached :,:te A.WW B &d slnfe�f Llrin�• 7A.1_late d mows Revenue S - S S $ $ $ $ S S - S 0.0% S S Gelebn:wrty Toabl Gale4n Ccurrh Re.enue S $ $ - $ S $ - S S S $ - S 0.3% S S ]et-Cl Ra"w Pn>"Tee—y $ - S S - $ - S - S - f S - S 313,410 S 457,159 f 459.502 97.7% S 459,SM S 549,519 onvnun Cty El.cabon Lsa Feea - - - S - - - 29275 23145 4,097 S 420 6.500 1.4% 6,500 6,530 M,SE77eslN Feee - - - S - - - - - - - $ 3p49 4000 III% 4,000 4,300 1—ir—k F.rinaa $ ,�'00 3 236 S/P $ 536 SDO A5, 900 576 otne•Reveroe - - - $ - - - 253 333 310 753 - $ - 0.3% - Tofel Cxet R—. $ - S - S S S . $ 312675 $ 337586 S 318.654 $ 4623W $ 473,502 100.0% S CO.= S 560.619 Total Re+enue $ - - S - S - - S - S - $ 312.675 $ 331586 $ 318.6u S 462M $ 473.502 100.0% S 4TO,SM S %0,519 Fun!Baen:e $ 1 S - S - S $ S4 319 $ 5:90A S 4E.07C $ - S O_0% S - S Total Fue6n9 Sources 5 S S - - S - $ *699t S -"7 S XU24 S 462M S 470.SM 100.0%S 47O.SM S 560.519 2021-22 2M^-23 _._: Z44-25 - Ya21.22 M2243 2023.24 2MI-25 T�Nonaion 201&1s _. _- 2020.21 0 Licoled Fn>)eatec p kd 201_ :Oti-:- ---_- 3 P&OW pni-W Pmoded Adud &-kw Aube) 5,0 5.0 Bu A.L. Adua Adud B Bud Tasabe':alue 151199"M S 15e'31475 186,201,043 S 191,557,364 5 231,OJ?:55 5 :31,309255 S 231,009256 5 15:,5554': S 187,61415. S ::3,'478925 230172M 5 27pm,597 S F&D36,5F. S PB,336,597 Le.xd Nl6 0.00 ON 0.00 0.00 0.30 OX 000 1 V 140 1.37 1.70 1.65 1.54 1.65 2022.23 High School Funding Sources s 0+ C% s 3. ■Snte Sources ■County Sources Local Sources ■Fund Babnce ReaWopnated S47o.502./00% sauce Oatmd Rew•de 173 Bozeman Public Schools Fund Balance and Reserve Analvsis Adult Education Fund E1eme District 3tdl DiYiot nM6ifi MARMWa4MRopei01M Actual Actual /Ict1111 A:�.7I '_-�,er =roe.i_-]• PrgeC-ea• Actual llCual ALWdI Actual Budget- p"ecle0• ProjeC . 2018-19 2019-20 2020-21 J72 i-__ 20_3-_! MA-25 20W9 1 2019-20 1 2020.21 I 2051-22 2022-23 2023-24 2024-25 Beginning FUM Balance $ - S f - S - 5 - $ - S S 190,967 S 193.432 S 180.978 $ 147,652 S 154,390 S 154,390 S 154,390 Plus-Revenue a Ottw Sources - - - - 338,183 337.586 318.6511 a62,393 394.357 452,1S2 469,890 Less:Ex itures 6 otnet Uses- 335 738 350,040 351.980 a55 394.357 432,152 469 890 Eniling FUna Balance $ - S $ - S - 5 - 5 - S S 193432 S 180.97E S 1147.652 S 154M f 154,390 $ 154390 S 154390 EwmmntayBiehict 900M DiYid ACW Actual Actual ACIual Budget, Ptoleaea• P,:=:: Aural ACLaI Actual Actual Budget- Projected' Ptdjectm Reserves AAalJaf� 2C18.19 2019.20 2020.21 2021.22 20?_'r-23 2023.24 = 2016-19 2019 2CM21 2021-22 2022-23 2Gi3-2a 2C2a-25 w:: a=. :_n ance f $ S $ $ S 5 S S S S S S L. _- _::.ice Rese•ved 0r--7enbons - - - - - - 135,668 143.4l8 134,106 147,652 154.39C 154,390 15419C PLS.FJnC;:.once Re ales 54319 52.9841 46.870 Beginning FUrrd Balance - S S - $ - S - f - $ S 190,987 S 193,432 $ 180,91-8 $ 147,652 S 154,390 S 154,390 S 154,347 3iage:Amount - S f - f - f - S - f 390,480 S 401.280 $ 393.166 S 470,181 $ A70.502 S 539,a56 S 560.613 Reserves as a Percent o+Bueget 0.00% 0.00% 0 00% 0.00% 0.00% 0.00% 35.00% 35 00% 35.00% 31.40% 32.81% 28.62% 27,54% -ega Res"S Limn NM WA NA NA Nat NM 1 1 35% 35% 35% 3S% 35% 35% 35% Adult Education Fund $250 Olk, $200.000 $150.000 $100.000 W,000 201819 2019-20 2-DZ,2' 2021-22 2022-23 2023-24 Projected 2024-25 ProjeCec ■ Elementary Ending Fund Balance $- $- S- $- $- $- S- ■ High School Ending Fund Balance $193,432 $180,978 S 147 652 $154,390 $154,390 $154,390 S154,390 Source:OSL'ic:RecordS Ant apated emendilures may oe ess than seendrg authority established by budget unit 174 Bozeman Public Schools II ' 1 2022-23 Adopted Budget Financial Section: Technology Acquisition and Depreciation Funds 175 Technology Acquisition and Depreciation Fund Overview The Technology Acquisition and Depreciation Fund ("Technology Fund") is authorized by 20-9-533, MCA. Districts can use the Technology Fund to finance: • The acquisition and maintenance of computer equipment • Technical training for school personnel • Cloud computing service, for levies approved after July 1, 2013. The Technology Fund budgets total $2,385,588, or 2% of the District's 2022-23 budgeted funds. Financing There are two primary funding sources specific to the Technology Fund: State Technology Aid payments and voter-approved tax levies. The state legislature appropriates an amount every biennium, and the Montana Office of Public Instruction allocates that amount to districts based on their General Fund BASE budgets compared to the statewide total BASE budgets. For 2022-23, the Bozeman Elementary and High School State Technology Aid allocations were$27,734.83 and $16,777.59, respectively. Districts may also seek voter approval for property taxes to support the Technology Fund. These levies are subject to different limitations based on the date voters approved them. • Levies approved prior to July 1, 2013 may be perpetual in nature. However, they are limited to an amount each year that does not exceed 20% of the original cost of District-owned technology equipment, and the amount budgeted may not, over time, exceed 150% of the original cost of that equipment. • Levies approved on or after July 1, 2013 are limited to a 10-year duration. However, these levies are not subject to the annual and lifetime depreciation limits. Additionally, levies passed after this date also cause levies approved before this date to fall subject to the same requirements as the new levy. That is, if a district has a perpetual levy and subsequently passes a new levy, the perpetual levy will have a maximum duration of 10 years. 176 Bozeman Public Schools Overview Both the Elementary and High School Districts have levies that voters approved. Prior to July 1, 2013, the voters approved an Elementary levy that is perpetual, but it is a variable amount. The Elementary levy is 3 mills, so the amount of the levy will change with the value of a mill. The High School passed a 1 mill levy in May 2022 that will also vary, based on the value of a mill. Since the High School levy passed after July 1, 2013, it has a 10-year limited duration. The change on the High School levy was due to the District closely monitoring the adequacy of the previous High School Technology Fund levy of $200,000 per year. Costs charged to that fund typically exceeded the revenue afforded by the state funding and the previous fixed levy. Therefore, the previous model was not sustainable and the increase was approved by the voters at the most recent election. The Bozeman School District has an Instructional Technology Needs Assessment Summary that guides Technology Fund purchases. Budget and Taxation History Technology Fund budgets are largely contingent on fund balance carried forward from the previous fiscal year. The Technology Plan calls for expenditures that can fluctuate from year to year, so ending fund balances vary widely as well. As a result, Technology Fund budgets do not necessarily show a consistent pattern or trend: 177 Bozeman Public Schools Technology Budget History $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Projected 2024-25 Projected ■Elementary Technology Fund 1 896,700 1,041,160 1,108,215 1,298,497 1,617,742 1,691,108 1,583,420 ■High School Technology Fund 885,983 687,413 904,570 793,318 767,846 622,482 627,147 Source:District records The following graphs present a five-year history of Technology Fund dollars and mills levied for both the Elementary and High School Districts. In 2022-23, the Elementary and High School Districts will levy 3.00 mills and 1 mill, respectively. The 4 total K-12 Technology Fund mills represents 2% of the District's tax burden this year: 178 Bozeman Public Schools Technology Fund Dollars Levied $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $ 2018-19 2019-20 2020-21 2021-22 2022-23 ■Elementary Technology Fund $468,574 $558,603 $575,062 $672,257 $693,028 ■High School Technology Fund $200,000 $200,000 $200,000 $200,000 $278,037 Bozeman Public Schools Technology Fund Dollars Levied 4 3 3 2 2 1 1 1 2018-19 2019-20 2020-21 2021-22 2022-23 ■Elementary Technology Fund 3.00 3.00 3.00 3.00 3.00 ■High School Technology Fund 1.06 0.89 0.87 0.74 1.00 Source:District records 179 Fund Balances and Reserves Because state law restricts Technology Fund expenditures to specific purposes, Technology Fund balances are considered restricted fund balances in accordance with GASB Statement 54. Ending fund balances continue to grow in the Technology Fund. State law does not allow a reserve in the Technology Fund, so all fund balances must be reappropriated—or used to increase budget authority in the ensuing fiscal year. District policy 7515 allows the Board of Trustees to commit fund balances for a specific purpose. That policy also delegates responsibility for assigning fund balances to administration. To date, commitments and assignments of Technology Fund balances have not been made. 180 Bozeman Public Schools 2022.23 Expenditure History and Budget Technology Fund Location: All Locations ElementaryDistrict High School Disrict Acual Acted Acml Acml Adopted Projected Pro.ected Actual Actual I Acoual Acwi Adopted Projected Projected 2018.19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2019.19 2019-20 2020-21 =021-22 2022-23 2023-24 2024-25 Ccteber 1 EnrollTerut 4,7N 4,771 4,851 4,466 4,708 5,084 5,130 2,168 2224 2.260 2,398 2,509 2,551 2,651 Budget Fee Studer: S 95.04 S 11243 $ 103.45 $ 125.36 S 343.62 S 332.63 S 30B.66 S 19429 S 0.12 S 1U_ 195.50 f 308.04 S 24401 S 236.57 Adopted Budget Projected Prgected Adopted Budget Projected Projected EttpeediruM By Purdue:: Actual Actual Actual Actual 2022-23 Budget Budget Acwl A:,A- Actual Acetyl 2022-23 Budget Budget 2018•19 2019-20 202D-21 2021-22 $ % 2023-24 2024-25 20'8-19 2019-20 2020.21 2021-22 S % 2023-24 2024-25 Insoucton $ 32',600 S 379.592 S 285,849 S 307,989 S 1.604.046 02% S 1,677207 f 1.569,311 S 288,712 f - S 133,960 S 261,812 S 762.368 99.3% f 616.921 S 621,504 Support Services 14,65 13,850 34,559 33,539 13.696 0.81% 13,901 14,109 2,608 17,710 13,527 5478 0.7% 5,560 5,644 General Adinnistradon - - - - 04% - - 0.0% SdwolAdmrwstr3eon - 2,776 - 1,079 - 0.0% - - - - 0.0% Business Services 112,310 140193 18/430 217,259 0.0% 129,906 256 174,355 193,460 0.0% Operatons&Maintenance - - 0.0% 0.0% Student Transportation 0.0% 0-0% School Foods 0,01% 0.0% Extracurricular Actvites 0.0% 0-D% Debt Service 0.0% 0.0% Other - 0.0% 0.0% - Total For Location S 448,567 $ 536,411 S 501 838 S 559 855 S 1617.742 100.0% S 1,691 A08 S 1.583,420 S 421,226 S 256 S 326,046 S 468,800 S 767,846 100.0% S 622 482 S 627.148 Adopted Budget Frojected Prqected Adopted Budget Projected Prgected Expenditures By Object Actual Actual Aced Aced 2022-23 Budget Budget Actual Actual Actual Actual 2022-23 Budge,. Budget 2018-19 2019-20 2020-21 2021-22 S % 2023-24 2024-25 2018-19 2g19 20 2020-21 2021-22 f % 2023-24 2024-25 Salare<-&Benef5 S 14,657 S 13,850 S 14,199 $ 13,679 f 13.696 0-8% t '3 901 S 14,109 S 2,608 S S 5,366 $ 4,184 f 5,478 0.7% S 5 560 S 5.644 Prof&-ecOnical Se-%•oes 154,625 184,797 207,932 211,702 - 0.0% - - 128,265 198,79 203,493 - 0.0% - - Prope-ty Sen ces 0-0% 0.0% Other Purchased Services 124 - 171 - 0.0% - - 3,080 0.0% - - Supp es&V3tema s 255,490 337:640 238116 313,554 1.604.046 99.2% 1,Uii 207 1569,311 256,414 256 80,309 230,120 752381 99.3% 616 921 621.504 Prop"&Ewip-rent 23,793 41,591 20,436 - 0.0% - - 30,859 - 41,591 30,654 0.0% - - Debt Service 0.0% 0.0% Other 325 0.01% - - 360 0.0% Total For Location S W567 S 536.411 S 501 838 S 559,865 S 1.617.712 S 1,691 108 S 'S83 42C S 421.226 S 256 f 326,046 S 468,800 f 76T,846 S K2 482 S 627 148 Source: DisTict Rec.1 s 181 Bozeman Public Schools Bozeman Public Schools 2�.412-4- Technclogy=undo Exae^dture Budget by=u^ofon 2022-23Technology Funds Expenditure by Object .513vs s Benet6 •omer •P 'rsEWprem .Instrueto^ .Sipes s tia�r ■Supccrt Ser ir7 ■Omer Pu usea 5ern:es •P-,pe-f 5MICes •Pam.&Tean= 5ern:es Bozeman Public Schools 2022-23 Teclrsology Funds Budget by=w ten and;bject $2,500.000 52,000.000 $1,500.000 $1,000.000 $500.000 s- Instruction Support Se oces ■Salanes b Benefrcs 182 5 19.1 74 ■Supplies&Matenals $2,366.414 snunp�st;e apanes Bozeman Public Schools 2022-23 Revenue and Funding Source Budget Technology Fund Elernentary DaIna HO Sftol Dlstda 2022-23 2023-24 2024A 2022-23 2023-24 2OX25 Revenue by Souse 2018-19 2019-20 2020.21 2021.22 �aed �� F2018-19 20t320 2020.21 2021-22 �� N� �� Actual Act Actual AcUM B Actual Actal Atltval Actual B State of Montana: State TeWrdoav PavrretR 28,791 2801 f 20,886 $ 27,735 1.7% 27.735 27-735 - 1523t 15,852 $ 12.132 16.T8 22% 16,778 16,778 Taal State of Montana Revenue $ - S 28.791 $ 28.601 f 2o,866 S 27,735 L7%S 27,735 S 27.735 S 70,551 S 15.231 $ 15,852 $ 12,132 f 16,778 22%$ 16,778 $ 16.778 Gallatin covrtr Taal Gallatin Canty Revenue $ - S - f - f - $ 0_0%$ - f - $ - $ - $ - S - S 0=0%$ - f Dtstrict Revenue: Property Tax Levy f - S - $ 571,508 f 673,409 $ 693.028 42.8%S 693,028 S 741,540 S - f - $ 199,060 $ 201o47 $ 278,037 362%$ 278,037 S 297.499 Penalties and Interest on Delinquent Taxes 462 685 986 $ 1,485 . 0.0% - -m 304 238 392 S 398 - 0-0% - - Invesm*rtEangs 4,110 4.410 1525 $ 2,171 1.500 0.1% 1.SOD J500 8397 4192 2,784 S 1378 1.500 02% 1,500 1.500 Other Revenue 471,305 55ZS63 20 $ 153,540 . 0.0% - - 201,004 198,072 425 S 144.690 - 0-0% - - Total District Revenue f 475,877 S 557,657 $ 574.038 f 830,605 $ 694.528 42.9% S 694,528 11 743,040 $ 209,705 $ 202.562 $ 202,662 S 347,514 S 279,537 36-4%$ 279,637 $ 296999 Total Revenue f 475,877 S 586,448 $ 6M639 f 851,492 $ 722.263 44.6% S 722,263 S T70775 S 280,286 f 217,796 S 218514 S 359-646 $ 296,314 38-6%f 296314 S 315,TT7 =und Ealance Reaporopnated S 425,705 S 453,016 $ 503.052 f 603,854 S 895.480 55.4% S 920,333 S M48D $ 684,483 $ 470,978 $ 688,218 S 580.6B6 f 471,532 61.4%$ 3*705 $ 471,532 Total Funding Sources f 901,582 S 1,039,464 S 1,110501 f 1,455,345 $ 1.617.743 100.0% S 1,642,596 $ 1,666255 S 964,T70 $ 688,474 $ 906,732 S 940,332 f 767,846 100-0%$ 603,019 S 797.309 2021-22 2022-23 2023-24 202425 2121-22 2022-23 2023-24 2024-25 Tax Intomultitin 2018-19 2019-20 2020-21 0 Adopted Ropected2018-19 201920 2020-21 0 Adopted Projected protected Actual Ad" Ad" Actual Budget Budget Budget Actual AMA Actual Actual Budget Budget Budget Taxable Value S 151,994,908 156,191,478 186201.043 5 191,697,354 3 231,009,258 3 2310D9,258 231.00925E 182,556,412 187.815.11% 223,747,892 230,172095 278,036,597 5 278.036.5975 778.036597 Levied Bills 3.00 3.00 300 3.00 3.00 300 300 1.06 0.89 0.07 0.74 1.00 100 100 2022-23 Elementary Funding Sources 2022-23 High School Funding Sources $27 r :. - - $16,778,2% S-,0°a ■State Sources 79.537,36% ■State Sources $694528.43% ■County Sources ■County Sources Local Sources Local Sources $895,480,55% ■Fund Balance Reappropriated f471,532,62% ■Fund Balance Reappropriated Source:Distoct Records 183 Bozeman Public Schools Fund Balance and Reserve Analysis Technology Fund Oi�hiC1 High Scr1001 District Puna Balance anaryeis and Pro)PCOolla AGW Actual I AGAlaI ACkial Budw Plgec l• Prgea CL ed• ACW31 Aal ACWW A.tJ- Budget- Prajeciee• Projegea• 2018-19 1 2019-20 2020-21 1 2021-22 2022-23 20'_3-24 202d-25 2018-19 1 2019-20 1 2020-21 2C-1--3 2022-29 ?OC9-2a IM4-25 Beg r.,ing Few Baa.nce $ 425.705 S 453.016 S 503,052 S 603,854 5 895,480 $ 920.333 S 797615 S 684483 S 470.678 S 688.210 S 561DA86 S 471,532 S 306,705 S 305,421 Pus Revenue 5 Otrer Seutces a;5.877 586.4d8 602,699 851,a92 7. 72 748.526 762.9td 207,421 217.796 218.51a 359.646 287,979 906,852 972,623 _ess:Ex li ures 6 Otriet Uses- a48.567 536 Alt 501 838 559 8fi5 676.619 871.046 639236 421_6 256 326.046 40,800 452,800 308,136 344 336 Erc rC FurC Balance $ 453o16 S 503.052 S 603854 S 895480 5 920.333 1 S VIA S 921 A93 S 470678 S 686.218 S 580.656 S 471,532 S 306.705 S 305421 S 271708 EMme DietriM Show BiieYil! Actual Aral A�ual A.:J71 Bulger Pn7tecled• Projected• ACLaI Aclual Actual ACDIaI Budget- ProjecW Projected• Reserves Amlpi 2018.19 2019-20 2020-21 J721-2_ 20=-23 2023-24 2ON-25 2018.19 2019.20 2020.21 2021-Z2 20Z2.23 2023-2a 202a-25 $ - $ - S S - S - 5 - S S - S $ - S -1 V Cperatidns - - - - - - -- _Cralel 425,705 a53.016 503 052 609 654 695.481 920 333 797.815 684,483 470.678 688.218 580 686 471,532 306;05 305,421 S 4,25705 S 453.016 f 503,052 f 609,654 5 895.48C 920839 S 797615 S 68t,483 S 4i0.678 S 688,218 S 580.686 S 471,532 S 306,705 S 305,421 :e:amomt S 895,029 $ 1,D41.160 f 1,108,215 $ 1.'S8,d97 S 1,617.742 1,691.108 $ 1,SB3A20 S 685,983 S 687.419 S 90a,570 f 793318 $ 767,846 S 622,a82 f 627,148 -.--e•;es as a Percent V Budget 0.00% 0.D0% 17.00% ODD% 0,00% ).DOA 0.00% O.DO% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% _ega.Resen'e5 Lot WA NA N;A WA WA WA NA NA WA IWA WA NA WA WA Teftdogy Fund $1.000.000 S900.000 W0.000 17D0.o00 $600.000 S500.000 WO.000 $300,000 M.000 — $100.000 2018-19 20*-20 2020-21 2021-22 2022-23 2023-24 Projected 2024-25 Projected i Elementary Ending=und Balance $453,016 $503,052 WIN $895,480 $920,333 $797,815 5921493 ■ High School Ending Fund Balance $470.678 $688,218 $580,%6 8471,532 $306,705 $305,421 $273.708 50wce:DSIM ReCOn15 Anticipated exnen tures may be less than soendrg authooity established by budget irnit 184 Bozeman Public Schools 2022-23 Adopted Budget Financial Section: Flexibility Funds 185 Flexibility Fund Overview The Flexibility Fund is authorized by Section 20-9-543, MCA, for the purpose of paying salaries, operating expenses, building expenses, purchasing supplies and equipment, and certain innovative programs. The Flexibility Fund budgets are negligible: they total $26,235.00, less than 1% of the District's 2022-23 budgeted funds. Financing HB351 from the 2019 legislative session expanded the use of the Flexibility Fund. That bill provided state funding and a permissive local levy to districts offering a non-traditional "transformational learning" program. Bozeman High School has such a program in its Bridger Charter Academy, and the Elementary District also have classed that qualify for funding. In 2022-23, both districts will receive funding under the program: $3,724 and $22,511 in the Elementary and High School Districts, respectively. Neither the Elementary or High School will permissively levy for additional funding. Bozeman Public Schools Overview Many years ago, the Bozeman School maintained a Flexibility Fund. However, that fund was inactivated due to lack of use. The District has since reopened the fund, however, to account for the transformational learning proceeds as required by law. Budget and Taxation History The District's Flexibility Funds were reopened in 2016-17, so their history is short. The spending authority in the Flexibility Fund is the total of the previous year's ending fund balance plus anticipated revenue. The District receives limited funds through the transformational learning funds which represent the total of the Flexibility Fund, even though they are a quite small part of the Districts' overall budgets. 186 Bozeman Public Schools Flexibility Budget History $30,000 $25,000 $20,000 $15,000 $10,000 $5,000 $ 2018-19 W2019-2O2020-21 2021-22 2022-23 2023-24 Projected 2024-25 Projected ■Elementary Flexibility Fund 5,567 4,000 4,000 7,669 3,724 3,724 3,724 ■High School Flexibility Fund 5,520 4,000 4,000 26,178 22,511 22,510 22,510 Source:District records The local levies to match the state transformational learning funds are authorized by law, but the District did not levy them in 2022-23. 187 Fund Balances and Reserves Because state law restricts Flexibility Fund expenditures to specific purposes, Flexibility Fund balances are considered restricted fund balances in accordance with GASB Statement 54. Ending fund balances continue to grow in the Flexibility Fund. State law does not allow a reserve in the Flexibility Fund, so all fund balances must be reappropriated—or used to increase budget authority in the ensuing fiscal year. District policy 7515 allows the Board of Trustees to commit fund balances for a specific purpose. That policy also delegates responsibility for assigning fund balances to administration. To date, commitments and assignments of Flexibility Fund balances have not been made. 188 Bozeman Public Schools 2022-23 Expenditure History and Budget Flexibility Fund Location: All Locations Elem n'ar, District High School Disrict Actual Actual -..1_ y, Adopted Projected Prolected Actual Actual A,_Ja A-ucl Adopted Projected Projected 2019.19 2019-20 202,3-2t 202t-22 2022-23 2023-24 2024-25 ZOlB 19 2019-20 202D-21 202•-27 2022-23 2023-24 2024-25 Cctober 1 Enrollment 4,720 4.771 4,851 4,466 ON 5,064 5,130 2,158 2224 2,260 2.318 2,509 2,551 2,651 B fidget Per Studer: S 0,36 S - S f 0.82 $ 079 S 0.73 $ 0.73 S OM $ - $ S 9.25 f 6.97 S 8.82 $ 8.49 Adopted Budget Projected Projected Adopted Budget Projected Preiected Expenditures By Function Acual Actual Actual Actual 2022-23 Budget Budget Actual Atdtal Actual Actual 2022-23 Budget Budget 2018-19 2019-20 2020-21 2021-22 S % 2023-24 2024-25 2018-19 2019-20 2020.21 2021-22 S % 2023-24 2024-25 Instvcton S - f S S 3.689 S 3.724 00% $ 3724 S 3,724 S $ S - S 22,178 f 22510 100.0% S 227510 S 22,510 Support Services - 00% - - - 0.0% General Admnistraton 0.0% 0.0% School Admirtistraton 0.0% 00% Busness Services 1,710 0.0% 2,042 00% Operatons&Maintenance 0.0% 0.0% Student Transportation 0.0% 0 00% School Foods 0-0% 0-0% Extracurricular Actvites 0.0% 00% Debt Service 00% 0-0% O'Aer - 00% - 00% Total For Location S 1,710 S S S 3.6§9 S 3,724 100 0% S 3 724 S 3,724 S 2,042 S S S 22.1 8 f 22.510 100.0% $ Z2 5.0 S ;1Q Adopted Budget Projected Prclected Adopted Budget Frojected Proected EspeMilsimByobjed Acual Actual Actual Actual 2022.23 Budget Budget Actual A.W Actual Actual 2022-23 Budge,. Budget 2018-19 2019-20 2020-21 2021-22 S % 2023-24 2024-25 2018-19 2019-20 2020-21 2021-22 $ % 2023-24 2024-25 Salares&Benefs S S S $ 3,669 S 1724 100.0% S 3,724 S 3,724 $ S S - 22178 f 22,510 100.0% S 225'0 S 22.510 Prof.6 Technical Services - 0.0% - - - 0.0% - - Property Sere ces 0.0% 0.0% Oyer Purchased Services 0.0% 0.0% Supp es 8 Vaterias 1,710 0.0% 2,042 0.0% Property 8 Equiprent 0.0% 0.0% Debt Service 0.0% 0.0% Cher - - - - 0.0% - - - 0.0% Total For Location $ 1,710 S S S 3,669 S 3.724 f 3 72A S 3,724 S 2,042 S f S 22,178 f 22,510 f 22 5'0 S 22.510 source:D6tict Retards 189 Bozeman Public Schools Bozeman Public Schools 2022-23 Fle?:e Ty Funds Expenditure Budget cy=unction 2022-23=exibility surds Expenditure by Cgect ■5aaies&seners •prier .Pn7perty&6grip M .54pties&MMerias ■orer PurUas a services •Pmperty Sewn .Prof.&TeCnm Se�ices Bozeman Pu bl is Schools 2022-23 Flex r :,Funds Eudrt by Function and Object sw 000 $25 000 $20 000 s' 000 $'0 000 $5 000 5 Insiruclan ■Saa-es&Bene`ts 190 $26.234 some-Ois=rtec" Bozeman Public Schools 2022-23 Revenue and Funding Source Budget Flexibility Fund IN w"VIDill6w Mal.schod D It,f Re�e vy 3 -9i 5-19 2015--C 2018-19 2019-20 -120-V -%aU �dxked pnedeea 4&Otd F,*C*d Wdhed I Budget -1 W!i Buagel Adual Adual k6d ludget Budjd Bwget A.tui 2411 stale d Mrto,, T—b-r—1 -9 Ad S 3,669 S 3,724 100.0% 3:724 3 72A 1-8 22,513 100.0% 2Z5I0 T:bl SWe cf M:Ha,s%"ut $ $ 3,60 S 3,724 I00.0% S 3,724 S 3724 2A $ S 22,178 S 22,510 100.0% S 22,510 S i"I&I pia UBb- T,I,l G.ktn Cc,,6 Rev— S 5 S LD% 5 5 S $ LD% S S :),L,l R—, Tcbl D t l R—. $ U3 S LD% S 5 $ 1 M S $ $ 0.0% $ $ Total R—.. S 113 5 5 3669 S 3,724 1100.0% $ 3-:4 5 2A $ 1.520 $ $ S 22,1178 $ 22,513 100.A S 22,510 S - Fund 3,— $ l.%7 S $ S 0.0% S 5 $ 1 MID S $ $ Total Fund nq Sou—, S 1 710 3669 _S3-24 130 D%L 3;24 5 "It $ S �$ 22 178 L 22.S1 D 100.0% S 510 5 TM* 201 C, 4:1.t,� P,*-ded P,�-.Td 0 AooptI Ojeae Pr:ied Ac Acbmal Bx2ei Butige Budge, .ire I Adw Edq;LduebAW Bud3ef Budge 151r9-04 M 15drj91 475 S 186,20I,043 S 191,66,%4 S 231,D019.29 $ :31,009"51 S 281,Xw:.58 S 1 SZ-55t 4'2 5 151 S 223.747,892 6 230.1--2A" $ 278,336,597 S 276.036,597 6 2711,036,Sr Le-i Mils 000 0 DO D.DD D.DD D.DD O.DD C 00 000 OJOC 0.00 0.00 0.00 0.00 O.DD 2022-23 Elementary Funding Sources 2022-23 High School Funding Sources •S,.Ve sources 0 State Sources •County Source's m Ccw?y Sources Local Sources Local Sources M Fund Balance Reappoprixed 0 Fund BaUrce cteappropnxed $3,729,1 W% Scum Dmt,-tlk�. -d- 191 Bozeman Public Schools Fund Balance and Reserve Analysis Flexibility Fund EWne ED* 1111911 Sold, I District Fund Balance A naysis and Projections Actual I ACW l AC081 A_-31 _�19?t' pmpc d• Projected. ACLal AcLal Actual Actua, Budget- Projec�0' Projected 2018.19 2D19.20 2020.21 2a2r-?_ 2023-24 2024-25 201619 2019-20 2020-21 2021-22 2022-25 202124 2MA-25 E-C r-�-,�=arc E.Z-r:e S 1667 $ f S - f f - $ f 1,520 $ S f - S - $ - $ =1.i Rc.c9JeS:tw'ci,se_ 14S - - 5.669 5.669 5669 3M9 523 - - 22,176 22,176 22,178 22,178 -ess:Ex noimres6OberJses' 1,710 3.669 5.669 5,669 5669 2042 22,178 22,176 22178 =,178 Ending Fund Balance 5 - f - f - f - S - f - S = S - S - S f - S - S - S District lea�r Di9Yid RSNeM AIBIJsiI AG111a1 ACWdI A�T1al A.:�al E�1Set' =r[.e_'et' Pn]e�ea' ACUM ACLiI AeWal AmaI Budget- Prajecled- P"ecied' 2018-19 2019-20 2020-21 2021-22 :1 2024-25 2015.19 2019-20 2020.21 2021-22 202.2-25 202f-24 2CCA-25 Negatrre Fund Balance f - f - S - f - 5 - 5 - f - S S - f Pus:Furor Balance Reseved for Coerations - - - - - - - - PuS:Fund Balance RejzprWaW 1367 1,520 Begins ng Fund Balance S 1_567 f f S - 5 - $ - 5 - f 1,S20 S - $ S - S Budget Amount S 5.567 $ 4,000 f 4,000 S 7,669 5 5.724 f 3 7241 5 2 7Z4 f 5,520 S 4,000 $ 4.000 S 26,178 S 22,510 f 22,510 f 22,510 Reserves as a Percent a Budget 0.00% 0.0o% 0.00% OAO% 0,00% O.OcI% 7.0 r, 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Legal Reserves Limrt WA NM WA NM N'A AAA V-A N'A N'A NV1 WA NM WAWA Flexibility Fund 51 51 51 51 51 51 50 $0 50 50 S- 2C'8-'9 2019-20 2020-21 2021-22 2022-23 2'323-24:Ircjected 2024-25 P ojec ed Elementary Ending=und Balance S- $- S- S- $- S- S- High School Ending Fund Balance S- $ S- S $ S S SOn U:Dstx�.RE:01c- Arlticpated eVerldtures may be less than spending Mhority established by buiget Imit 192 Bozeman Public Schools 2022-23 Adopted Budget Financial Section: Debt Service Funds 193 Debt Service Fund Overview The Debt Service Fund is authorized by Section 20-9-438, MCA, for the purpose of paying interest and principal on outstanding bonds and special improvement district(SID) assessments. This fund is also used to account for the proceeds of bonds sold for the purposes provided in Section 20-9- 403 (c) and (d), MCA. The Debt Service Fund budgets total $17,950,130, or 16.5% of the District's 2022-23 budgeted funds. In 2015, the Montana legislature increased the maximum amount to which a school district may become indebted by the issuance of general obligation debt to 100 percent of the taxable valuation of the district. Prior to 2015, Districts could only bond 50 percent of their taxable values. Lower-wealth school districts can use an alternate formula to determine their debt capacity. That alternate formula establishes a minimum district mill value per ANB. If a district's mill value per ANB is below this statutory floor, the district may use the state minimum in their debt capacity computation. This change is important to the Bozeman School District as our community grows and additional buildings are needed. A table in the Informational Section of this document summarizes the debt capacity in both the Elementary and High School Districts. Financing Voter approval is required for Montana school districts to issue debt. State subsidies were once available for districts with below average taxable values, but those subsidies were suspended during the 2017 Special Legislative Session. The 2019 legislature again provided for state Debt Service subsidy, but that subsidy is contingent on certain revenues materializing at the state level and those funds not being spent on Building Reserve subsidies. The District is not anticipating a state subsidy in 2022-23. Like the District's other operating funds, the Debt Service Fund operates independently of other funds and is fully funded each year. As a result, the District has a specific, dedicated revenue stream for debt service payments that does not compete for General Fund dollars. 194 Bozeman Public Schools Overview The Bozeman School District continues to pay on bonds used to build and refurbish Longfellow, Hyalite, and Meadowlark Elementary Schools, Chief Joseph Middle School, Bozeman High School, Gallatin High School, and the Support Services facility. In June 2022, the District authorized the issuance, sale and delivery of the District's General Obligation Refunding Bonds, Series 2022. These bonds were a refinance of the callable 2013 Bonds that were originally issued to build Meadowlark Elementary and refurbish the Support Services building. Moody's reaffirmed the Elementary District's bond rating of Aa2 in May 2022 with that refinance. Moody's cited the District's strong property wealth, population trends, in addition to conservative fiscal management and balanced operations as a strength in issuing the Aa2 credit score. The District is pleased with this rating not only for the interest savings on our recent bond refinance issues, but because it is indicative of the District's and community's overall financial health. It is also noteworthy that this is the highest rating awarded to any school district in Montana. Bond payment schedules and analysis are included in the Informational Section of this document. Budget and Taxation History The Debt Service Fund represents Bozeman's second largest fund from a taxation perspective. As a result, the District strives to structure debt and take advantage of refinance opportunities whenever prudent and possible to ease the burden of our local taxpayers. High School debt payments remained relatively consistent before the $100 million bond issue in 2017. The recent increases in the High School debt service payments represent the payment for the$100 million and subsequent$25 million issues coming online. The Elementary District's Debt Service payment schedule included a slight increase ($394,623)for debt payments due in 2022-23. The slight increase was strategically calculated in the refunding of the 2013 bonds. By refunding the 2013 series, the District was able to alleviate most of a looming increase in payments for the tax payers in the ensuing years. Enrollment projections indicate the District will likely not need to approach voters for a new, ninth Elementary school building within the next 7— 10 years. The payment stagnation remains in place until 2029-30, at which time the Elementary payments will significantly decrease with the 2022 Series being completely repaid. At that time, the only outstanding debt in the Elementary district will be the Series 2012 and 2016 bonds: 195 2022 Elementary Bond Payment Refinance $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 FY23 FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33 FY34 FY35 FY36 FY37 ■ Previous Elementary Bond Payments Current Elementary Bond Payments After 2022 Refinance Source:District records Debt Service Fund taxation was impacted by the new High School Transition levy, which voters approved in May 2020. In the ballot language for that election, the District required the taxes associated with the Transition Levy to be completely offset. It was anticipated that for the first four years of the Transition Levy, the District will use investment earnings on construction bond proceeds to reduce the Debt Service levy and offset the tax impact of the Transition Levy. The tax offset for the final Transition Levy's final two years has not been identified at this time, but a source will need to be identified if the Transition Levy is to be funded at that time. 196 As noted above, the Elementary Debt Service tax levy increased slightly in 2022-23 in order to sustain a level payment for the next seven years. This slight increase will offset the larger increase that was originally anticipated prior to refinancing the 2013 bond series. The following graphs present a five-year history of Debt Service Fund dollars and mills levied for both the Elementary and High School Districts. In 2022-23, the Elementary and High School Districts will levy 20.40 mills and 39.41 mills, respectively. The 59.81 total K-12 Debt Service Fund mills re resents 32% of the District's tax burden this year: Bozeman Public Schools Debt Service Fund Dollars Levied $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $ 2018-19 2019-20 2020-21 2021-22 2022-23 ■Elementary Debt Service Fund $5,724,623 $5,755,014 $5,772,807 $4,715,507 $4,713,637 ■High School Debt Service Fund $10,545,992 $10,616,630 $11,220,793 $11,177,332 $11,417,864 Bozeman Public Schools Debt Service Fund Dollars Levied 60 50 40 30 20 10 2018-19 2019-20 2020-21 2021-22 2022-23 ■Elementary Debt Service Fund 36.65 30.91 30.12 21.04 20.40 ■High School Debt Service Fund 54.12 45.65 46.92 39.78 39.41 Source:District records 197 Fund Balances and Reserves State law allows a reserve in the Debt Service Fund that is adequate to meet Debt Service needs from July to November each year. The Bozeman School District does not have debt payments due in this window; as a result, the District does not maintain reserves there. All fund balances remaining at the end of the year are reappropriated to fund the ensuing year's budget. 198 Bozeman Public Schools 2022-23 Expenditure History and Budget Debt Service Fund Location: All Locations ElementaryDistrict High School Disrict Acaol I Achul I Acc.0 Acru3l Adopted F-.je.ted Projected Actual I Actual Actual Acwl Adopted Projected Projected 2018-19 2019.20 2020-21 202'-22 2022-23 --I" 2024-25 201&19 2019.2D MO-21 2021-22 2022.23 2023-24 2024-25 October 1 Enrollment 4,720 4.771 4,85' 4,466 4,708 5 34 5,130 2,168 2,224 2250 2,398 Z509 2.551 2,651 Budget PerStudr-. S 1,44412 S 1306,61 S '.288.50 S 3,329.92 S IA93.95 S ''06.21 S 1.0%.65 S 4,883.70 $ 5,075.99 S 5,387.42 S 5087.39 S 4113-91 S 4,832.90 S 4.649.94 Adopted Budget Projected Projected Adopted Budget Frojected Projected Expenditures By Function Actual Actual Actual Actual 202243 Budget Budget ActMal Actual Actual Ar�31 2072-23 Budget Budget 2018-19 2019-20 2020-21 2021-22 $ % 2023-24 2024-25 2018-19 2019-20 2020-21 2021-2 S % 2023-24 24-M, Irstpucton 3 - $ - S - S - S - 01% S - S - S - S - S - S - S - 01% S - 5 - Support Services 0.0% 01% General Adlvnistraton 0.0% 0.0% Sdmi Adninstrabon 01% 01% Business Services 02% 0.0% Operators 8 Mainlenatce 0.0% 0.0% Student Transporation 0.0% 01% School Foods - - - - O.O% - - - - - 0.0% - Extracurricular Actvites 0.00% 0.0% Debt Service 6,819,540 6,233,826 625C:17 14E71444 5.621,129 100.0% 5.623987 5625,800 10,58';864 11288,999 12,175,553 12,199,552 12,329.001 1001% 12,328726 12-327,001 Cher - - O.O% - - 0.0% Total For Location $ 6,819,540 $ 6,233,11M S 6250.507 $ 14,871,444 S 5.621.129 100.0% $ 5,623987 S 5625,800 S 10,587.B64 $ 11,288999 S 12175,563 S 12.499,552 $ 12,329.001 100.0% S 12,328.726 S 12.327,001 Adopted Budget Projected Projected Adopted Budget Froje.ted Prc ected Expwtdilun s By Ohjjset Actual Actual Actual Actual 2022.23 Budget Budget Actual AcWal Actal Ac.6.l 2022.23 Budge. B+dget 201819 2019-20 2020-21 2021-22 $ % 2023-24 2024-25 2018-19 2019-2D 2020-21 2021-22 S % 2023-24 2024-25 Salares it Berets S S S $ 500 S 0.0% $ S $ $ S - S S 0.0% S S Prof 8 Tedoiwl Services - - 0.0% 01% Property Sery ces 1DO.000 14% 1D0,000 1DO,000 0.0% Other Purchased Services - - - - - 0.0% - - - - - - 0-0% Suppies 8 Vateria s 0.0% 0.0% Property 8 Equipment 01% - 0.0% - Debt Service 6,819,540 6,233,826 625Q507 14,871,444 5MIA29 100.0% 5,623987 5,625,800 10597.864 1288999 12,175,563 12,199,552 12,329.001 100-0% 12,3287,25 12.327,001 Other I - - - (5WI j 10o.000l -1.8% 1100 000) (100,000) - - - 0.0% Total For Location S 6,819.540 S 6,233,825 S 6250.507 $ 14,971,444 S 5.821.128 INft $ 5,623 987 S 5.525,800 $ 10,587.864 $ '1.288 999 S 12,175,563 S 12,199,552 S 12,329.001 S 12,328 726 S 12.327,001 source: 7titici Fecoros 199 Bozeman Public Schools Bozeman Public Schools 2022-23 Debt S&vlce Funds Expenditure Budget ey=u^ct.r 2022-23 Debt Seroice Funds Expenditu-c by Object .5aare5&Bew- .otrer •Property S E*Aprtrt ■Debt Service •5uppFes a kGierus •DrI.pJ`748ed 5ervice5 •Property 5emces .Prof&TeGVKM 5eMG6 Bozeman Public Schools 2022-23 Debt Service Fu^,t Budget by Function and Obliect $20,000,000 $18.000.000 $16.000.000 $14,000.000 $12,000,000 $10.000.000 $8.000.000 $6.000.000 $4,000.000 32.000.000 $- Debt Service ■Property SerNces 3100.000 ■Olher 517.850.130 200 5oLr1&nsmar Bozeman Public Schools 2022-23 Revenue and Funding Source Budget Debt Service Fund a14�1n Sunmoearct 2�'-23 ?=3-24 -L -23 20�24 'T4-2$ ReaaM�eeySalte 2018.19 20142D 202PZt 202t-22 ACCL7e0 P^oycted Pnecvc 201419 207420 2020.2t 2D21-22 Adopted Propcied pnecw Actual ACW AtWI AaA Buggy =Lc2el Bud . AGW AMM AMA All 5UOget pJaget I Bu . 5•Jle of PAM= r 9n I Jr S 26.9 S $ 16.346 Df Total5t3te S 4,609 S 26.697 S 0.a% S - 5 S - S - f - s 16.346 $ Oa%S - $ Total Ca41n Canty Revenue $ - S - S S - S 0_0% $ - S $ - S - $ $ $ 0_D%S - $ C6fiF Revenue Property Tat LE%y S - f - S 5742514 $ 4.76.100 5 4.713,637 83.9% S 4M,637 S 471a.995 S S - S 11.136,339 s 112;6.003 S 11,41r 864 85.7%s 11,417,864 S 11,325.726 Pena0es and lnEreSt on Oellquen[T3M 5.701 7A25 lam S 12.555 - 0.0% - - 4.365 15,150 20,506 f 22.714 - 0.0% - - Tax rrAelreM=nnce asM Ploceeas 474.300 473,700 472000 $ 841.500 - 0.0% - - - %-,s1 f 90SAr - 0.0% - - -res-entEare4lcs X991 21,762 4,799 S 4.282 ADM 0.1% 4.000 XW-1 ^t 9 2073 $ 5445 3.000 0.0% 3.000 3.000 Oro Revenue 5,702782 5,705,462 - S - - OA% - - 6304.248 11197.884 951,770 S - 995,459 7.5% - 1,000,000 7otW 7rSMt.:t Ref--Le $ 6213.—,74 S 6211,769 S 6Y9.395 S 5.6U,436 S 4,717,6r 839% $ AM.637 S 4.7111.995 S 63A5.656 $ 11234.293 S 12169,439 S t22122% $ 12,416.333 932%$ 11,420,BW $ 12..=,—,5 Total Re"n e $ 6,213.774 $ 6211.769 S 6234,065 S 5,661.134 S 4,717,6r 03-9% S 4 717.637 S 4,718,995 S 6,345.656 S 11.:.4 M S 121691439 S 12228 644 S 12,416.399 932%S 11.420,864 S 12,3M.725 Fiv Baunce rksnoortxeC S 1,D90.934 $ 485.166 S 473700 S 472000 S 903,492 t6.1% S 904.992 S 903,492 S 39.674 S - S 58.751 S 9DB.137 6.8%$ . 5 9MI37 Total Funding Safaee $ 7,30a 7M $ 6.6%937 S 6707786 S 6.133,1U $ 5621,129 CODA% $ 5.622.629 S S.622.4r7 S 6.3r4.631 S 11234.293 S 12169.439 $ t2=.396 $ 13.324,470 100.0%$ 11.42a,86A $ 13236.r63 2021-22 �2'�-23 20z3.2a 2�a 2021-z2 3'Jr-23 203.24 20:a � 201619 201420 2020-21 0 ASWM ftlecled Pto"cled 2018-19 201420 1 0 Aaopled PMOOM Pgelaea Actual Actual A01a1 ACW Buys! SUC19M BLOW AaA ACW A= ACLIS =Loget . 59t00,6t 6.�9 t S 31.6,072 Sr,67,3 707TMOe V31A 151,9949D8 155,191378 S 186201AM3 S 1918.354 231,DD9258 231009.250 S 231.009255 S 210257,565 S 216.52572 Levied Mrs 36.65 3091 MA2 21 C4 MAD 20.97 20.40 54A2 45.65 46.92 39,78 33 41 r23 3941 2022-23 Elementary Funding Sources 2022-23 High School Funding Sources S• T: 5- P, SSC?1Y,7% 5- f903 i92.16% 4q ■Stte Sources ■State Sources ■County Sources ■Cou1y Sources Local Sources Lora Sources ■Fund l3aance Reappropmated ■Fund Balanoe Reappvopvated S4717,637 64% S 12.416 333,93% 50ume::os111 ReComM 201 Bozeman Public Schools Fund Balance and Reserve Analysis Debt Service Fund EWMWAEYOi6biat It n Scnooi DltIlid Fund BalanC&anaysis and Propcbons ACI" Actual ACtuil AGLaI Bulger Projeaea• Pfgeaed• MUM A=I Actual ;::�: Budget- Projected• Projected- Fund 2019-20 2020-21 2021-22 20L-23 202S2a 202t-25 201619 2019.20 2020.21 :C.l-.. 2022-23 2023-2a 2024-25 --i3F6rC5aa-ce 5 1.090.934 S 48SA66 S 463,111 5 446,688 S 9013.492 S 904992 S 908492 S 38,974 S (157,274)S (211,981) $ (215,104) S 806,457 S (101,660)S (101,680) F .enue501re•Sairces 6213,74 6,211,759 6,234,085 15.32B2d6 5,622.629 5627,d87 5.618425 10,391,115 11,234�93 12,169,439 13Z24,113 11,420,664 12,328,726 12,92i,001 Ez nOiNres 6 OtXr Jses, 6819540 6 33.825 6 250 50, 1a,8'1.444 5.621.129 S 623,987 5,625,800 10 567 864 11 999 1 175 563 1 199 2 12 329 001 12,325,726 12,3Z7,001 -_Fund Balarv:e $ 48SA68 f 463.111 S W688 S 909492 S 904.992 f 908492 $ 901,117 S 157274 S 11961 S 18104 $ 806,457 S 101 $ 101680 f r101,680) Fill Hi h Se 1001 D16[I11'� fi6M MA11iV* A&I" Actual AOMI ACWI Budget PldjeGlea• Proected• F::_7 Actual Actual Actual Budget- Projeaea• Projectea• 2018-19 2019-20 2020-21 2021-22 20=-23 2023-24 202/-25 _:'i e-IS 2019-20 202421 2021-22 2022-23 ?0¢3-2a MIL-25 ,e Fund Balance - S - $ (10,589) $ (25,312) S - f - f 5 - $ (157274) $ (211,981) S (2768S5) S (101,680) S (101,660) S (101,680) Find Balance Rese ved'or Operations :•Lss Find BalanceRea aled 1.090934 e85t66 473700 472000 903.492 904,992 90849C 38574 56,751 906,137 Bepring Fund Balance 5 1 090 934 5 =85 168 S 463,111 S 446,688 S 903.492 S 934992 S 908 a9_ 38,974 S (157.274 S (211,%1)$ (218,104) S 806.a.57 f (101,680)$ 551,551 ;e:Amount 5 6.819.557 f 6,244.182 $ 6,250,507 $ 51191,507 S 5,621.129 $ 562390- $ 5.US 80C 5 10,585,966 S 111426,305 S 12,175,563 S 12234,552 $ 12,329,001 S 12,325,726 S 12,327,001 Reseves as a Percent of Budget 0.00% 0.00% 0.00% OAO% 0.00% 0.0C% 0.00% OAO% OAO% 0.00'% 0.00% 0.00% 0.00% 0.00% Legal Reserves Limit NSA NA WA NM WA WA N-A NA WA N01 RA NA WA WA Debt Service Fund S1.000.000 $900.r000 $800,000 Si 00,000 $600.000 $500.000 $400,000 $300,000 $200,r000 S100.000 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Pgected 2024-25 Projected ■ Elementary Ending=und Balance $485,168 $463,111 $446,688 $903,492 S904,992 $908,492 $901,117 ■ High School Ending Fund Balance S(157274) $(211,981) $(218,1041 S806,457 S(101,680) $(101,680) $001,68C Source:DSVicl Records Nrocpated e=encldures may be less than soendrg authyity established by budget l snit 202 Bozeman Public Schools 2022-23 Adopted Budget Financial Section: Building Reserve Funds 203 Building Reserve Fund Overview Authorized by Section 20-9-502, MCA, the Building Reserve Fund was originally created for the purpose of financing voter-approved building or construction projects and transition costs associated with opening a new school. Districts can also transfer money from other funds to the Building Reserve Fund for certain other school safety projects. In addition to these traditional purposes, SB307 from the 2017 session created a new mechanism for funding major maintenance and building improvement expenditures for public schools. The bill defines a "Major Maintenance Amount,"which is the sum of$15,000 and the product of$110 multiplied times the district's budgeted ANB for the prior fiscal year. Revenues in a given fiscal year may not exceed that Major Maintenance Amount($553,450 and $285,600 for the Elementary and High School Districts, respectively, in 2022-23). Schools can permissively levy up to 10 mills to fund the school major maintenance amount. The bill also creates a state payment that will subsidize the permissive levy. By design, however, the amount of state funding will not be known at the time of budget adoption. As a result, schools will not know the final amount of state subsidy they will they will receive each year. The Office of Public Instruction will then determine and pay the state funding amount the ensuing May-11 months into the fiscal year. The Bozeman School District's state subsidy is anticipated at$0.18 per permissive dollar levied for 2022-23. In 2021, HB192 modified the Major Maintenance Account regulations such that the funds can be used to finance improvements to school and student safety, projects designed to produce operational efficiencies, and other critical repairs to school facilities. The operational cost of school safety is an additional purpose for the major maintenance account via S1392. This additional purpose, though not consistent with the capital projects designation of the Building Reserve Fund, will likely increase the usage of this tool across the state. The Building Reserve Fund budgets total $16,368,645, or 15% of the District's 2022-23 budgeted funds. 204 Financing The Building Reserve Fund now has four separate purposes, and each purpose must be tracked in its own subfund. The sub-funds and their primary funding sources are as follows: Sub-fund Purpose Primary Funding Source Number 611 School safety transfers Transfers from other funds and voted Safety levy proceeds 612 Voter-approved building or construction Voter approved levies. By state law, voted Building projects Reserve levies have a maximum duration of 20 years. 613 School major maintenance or operational Permissive levy not to exceed 10 mills, with state costs of school safety subsidy beginning in FY2020-21 614 Transition costs of opening a new school Voter approved levies. By state law, transition levies can have a maximum duration of six years. Source:District records 205 Bozeman Public Schools Overview The Building Reserve Fund has become increasingly complex as new funding structures and allowable uses have been added by the legislature. The following table summarizes the District's budgets and funding sources in each of our active Building Reserve sub-funds: Elementary High School K-12 Total Subiund 613: Subiund 614: Subiund 613: Subbrid 614: Subiund 612: Subiund 613: Subiund 612: Major High Subiund 612: Major High Voled Bidding Major Total Voled Budding Maintenance School Total High :red Budding Maintenance School Projecls Mainler►anceArea Elementary Pirojects Area Transom School Projecls Area Transifon Total K-12 Funding Sources: Beginning Balance $ 2,947,105 $ - S 2,947.105 S 7,062,878 $ - $ 1,925,035 S 8,987:913 $10,009,983 $ - $ 1,925,03E $11,935.018 Levy Amount 1,530,975 469,025 2.000.000 1,257,966 242,034 794,137 2.294:137 2,788,941 711,059 794,137 4.294.137 NonLevy Revenue 4.000 84.425 88.425 7.500 43.566 51.066 11.500 127,991 139.490 Total Budget/ $ 4,482,090 S 553.450 S 5.035.529 $ 8,328,344 $ 295,600 $2,719,172 $ 11.333.116 $12,810,424 $ 839,050 $2,719,172 S 16.3%645 Funding Sources Source:District records Funding Uses: Facilities Master Plan. The Bozeman School District maintains a comprehensive Facilities Master Plan and annually approves a Capital Projects Plan. These documents establish and prioritize the District's planned capital improvements. Both documents are developed by the District Facilities Department and are separate from the District's operational budget development process. Therefore, this budget document summarizes both plans and provides links to them rather than integrating them into the budget document itself. In general, the Facilities Master Plan—most recently updated in 2017—establishes district maintenance goals, monitors available capacity, and strategic improvement plans. The Plan calls for an annual maintenance goal of 3% of Current Replacement Value (CRV), which is a mid-range standard intended to produce a "Managed Care" level of facilities stewardship. This means the District would invest 3% of the current replacement costs of BPS facilities in annual maintenance (things like repairs, preventative maintenance, but not cleaning/grounds care, purchased utilities, insurance fees, furniture and equipment, etc.). Based upon the goal of providing 3% of CRV as an annual maintenance/repair goal, the annual investment needed would be: District Current Replacement Value (CRV) 3% of CRV (District annual maintenance goal) Elementary District $ 213,040,300 $ 6,391,209 High School District $ 249,652,089 $ 7,489,563 K-12 Total $462,692,389 $ 13,880,772 Source:District records 206 In contrast to the Facilities Master Plan document which establishes broad goals and spans multiple years, the Capital Projects Plan identifies the projects to be completed for the upcoming calendar year and the funding source for those projects. The calendar year distinction is important: the District undertakes many projects in the summer when school is not in session. Because the District's fiscal year ends on June 30, projects often span two fiscal periods. The most recent Capital Projects Plan was approved on February 14, 2022 and is included in this document as Appendix 1. The Board of Trustees approves this plan each year, and it guides Building Reserve Fund expenditures. Major capital projects for 2022/23 include: Building Project Description Estimated Cost Longfellow Elementary Reconfigure south side playground $ 80,000 Whittier Elementary Gym office remodel $60,000 Whittier Elementary Staff parking lot rebuild $200,000 Whittier Elementary Repair concrete and draining on south building $50,000 Source:District records Project priorities are relative with respect to ability to sort them and represent as best as possible, within available funding, the priorities obtained during discussions with school principals or building managers. Also included on the spreadsheets are projects/items identified that will be accomplished by other funds than Building Reserve. These are shown for completeness so there is an overall picture of which projects/items will be acted upon and which will be deferred. The summary spreadsheet includes projects for which grant funds have been obtained or requested. The District continues to seek alternative funding to supplement the Building Reserve funds to accomplish school improvements. The recommended projects for 2022 were influenced by facility inspection results, maintenance needs, requested user improvements and available budget. Projects recommended for funding are identified as shaded on each spreadsheet with an amount shown under the Building Reserve Column. Comments about each recommended project are contained on the individual spreadsheets. Total elementary and high school building reserve project costs for the 2022 calendar year are$1,988,250 and $7,088,750, respectively. Total unfunded deficiencies for the elementary and high school districts are $3,818,000 and $0, respectively. The District is fortunate to have voter- approved Building Reserve levies in place so these expenditures do not compete for General Fund dollars. 207 Finally, note that bond-funded construction projects are wrapping up at Bozeman High School. Bond projects are not accounted for in a budgeted fund, however, so they are beyond the scope of this discussion. The High School Building Reserve Fund has been used to supplement bond funds in the Bozeman High School renovation project to complete many deferred maintenance items identified in the facility inspection. The 2022-23 Building Reserve budget includes funding for facilities project as follows: E4ementary High School K-12 Total Beginning Ba ancr S 2,947,105 5 7,062,878 10,009,983 Net Voted Levy 1,530,975 1,257,966 2,788,941 Permissive Levy 469,025 242,034 711,059 State Funding - - - NonLevy Revenue 4,000 7,500 11,500 Total S 4 c51.105 S 8,57C.?78 S 13,521,483 Source:District records Funding Uses: Operational Costs of School Security. With the passage of SB92, the 2019 legislature added operational costs of school security—as defined by the local school district—to the allowable uses of Building Reserve Sub-fund 613 Major Maintenance Area. To the extent possible, the Bozeman School District uses the state funding portion of this sub-fund to fund School Resource Officers along with staff members to provide social and emotional support to students. Funds remaining in this sub- fund—including 100% of the permissive levy-will be used to finance major maintenance projects. 208 The following table details this sub-fund budget: Elementary High School K•12 Total Major Scholl Safefiy Total Major School Safety Total Major Maintenance Schcd Total Beginning Balance - S S S - $ - S - S Levy Amount 469,025 469,025 242,034 - 242,034 711,059 - 711,059 NonLevy Revenue - 84,425 $4,425 - 43,566 43,566 - 127,991 127,991 Total c 469,025 S 84,425 $ 553,450 S 242,034 S 43,566 $ 285,600 S 711,059 S 127,991 S 839,050 Source:District records Budget and Taxation History Building Reserve Fund budgets are largely contingent on fund balance carried forward from the previous fiscal year. The Capital Projects Allocation Plan calls for expenditures that vary widely by year, so ending fund balances vary widely as well. As a result, Building Reserve Fund budgets do not show a consistent pattern or trend from year to year: Bozeman Public Schools Building Reserve Budget History $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $ 2018-19 1 2019-20 2020-21 2021-22 2022-23 2023-24 Projected 2024-25 Projected ■Elementary Building Reserve Fund 3,137,735 3,485,652 4,148,457 4,547,276 5,035,529 3,909,230 4,179,502 ■High School Building Reserve Fund 6,131,051 6,933,547 9,202,000 11,471,928 11,333,116 9,696,204 8,243,968 Source:District records 209 Bozeman School District voters approved Building Reserve levies for both the Elementary and High School Districts. Details of those levies are as follows: Years Total Levied Annual Election Years Remaining Authorized Current Levy District Date Authorized (includes current Amount Through Last Maximum Amount year) Year Levy Elementary 5/7/2019 6 3 $12,000,000 $ 5,396,061 $ 2,000,000 $ 1,530,974 High School 5/3/2022 6 6 $ 9,000,000 $ 0 $ 1,500,000 $ 1,257,966 High School Transition 5/5/2020 6 4 $ 6,000,000 $ 1,947,239 $ 1,000,000 $ 794,136 Source:District records In May 2020, voters approved a six-year, $1 million per year Transition Levy in the Building Reserve Fund to assist the District with operational costs associated with opening a new high school. The actual amount of the levy will vary from year to year: it is limited to the lesser of 5% of the District's General Fund budget(legal limit) or$1 million per year(established by the ballot language). In 2022-23, the District's General Fund budget is $21,417,282, so the Transition Levy could reach it's full $1,000,000 potential if there was a tax offset elsewhere. In the ballot language, the District required the taxes associated with the Transition Levy to be completely offset. For the first four years of the Transition Levy, the District will use investment earnings on construction bond proceeds to reduce the Debt Service levy and offset the tax impact of the Transition Levy. The tax offset for the final Transition Levy's final two years has not been identified at this time, but a source will need to be identified if the Transition Levy is to be funded at that time. Bozeman High School District Transition Levy Authorized vs.Actual Levy 51,000,000 sa00,000 5600,000 5400,000 5200,000 5- FY21 FY22 FY23 ■Authorized 51,000,000 51,000,000 51,000,000 ■Levied 5951,770 5995,469 5794,137 Source: District records 210 The District will levy permissive taxes in the Building Reserve Fund again in 2022-23. The following graphs present a five-year history of Building Reserve Fund dollars and mills levied for both the Elementary and High School Districts. In 2022-23, the Elementary and High School Districts will levy 8.66 mills and 8.25 mills, respectively, in the Building Reserve Funds. The 16.91 total K-12 Building Reserve Fund mills represents 15% of the District's tax burden this year: 211 Elementary Building Reserve Fund Dollars Levied $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $ 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Elementary Building Reserve Fund- $- $60,000 $426,271 $434,407 $440,593 $469,025 Permissive ■Elementary Building Reserve Fund-Voted $1,500,000 $1,440,000 $1,573,729 $1,565,593 $1,559,407 $1,530,975 High School Building Reserve Fund Dollars Levied $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $ 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 High School Building Reserve Fund Permissive $ $179,944 $203,729 $206,610 $218,983 $242,034 ■High School Building Reserve Fund-Voted $1,650,000 $1,470,056 $1,446,271 $2,395,160 $2,426,486 $2,052,103 212 Bozeman Public Schools Building Reserve Fund Dollars Levied 12 10 8 6 4 2 2018-19 2019-20 2020-21 2021-22 2022-23 ■Elementary Building Reserve Fund 9.60 10.74 10.44 8.93 8.66 ■High School Building Reserve Fund 8.79 7.37 11.31 9.82 8.25 Source:District records Fund Balances and Reserves Because state law restricts Building Reserve Fund expenditures to specific building-related purposes, Building Reserve Fund balances are considered restricted fund balances in accordance with GASB Statement 54. Ending fund balances continue to grow in the Building Reserve Fund. State law does not allow a reserve in the Building Reserve Fund, so all fund balances must be reappropriated—or used to increase budget authority in the ensuing fiscal year. District policy 7515 allows the Board of Trustees to commit fund balances for a specific purpose. That policy also delegates responsibility for assigning fund balances to administration. To date, commitments and assignments of Building Reserve Fund balances have not been made. 213 Bozeman Public Schools 2022-23 Expenditure History and Budget Building Reserve Fund Location: All Locations ElementaryDistrict High School Disrict Acwl Actual ActualAcwl Adopted Projected Projected Aawl Actual Aaua A-ual Adopted Projected Prqected 2019-14 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2018-19 2019-20 2020-21 4 2022-23 2023-24 2024-25 Cctober1Enrollment 4.720 4,T71 4,851 4,466 4,708 5,084 511c: 2,168 2,224 2260 2.341 2,509 2,551 2,651 B udget Per Student S 450.59 S 31920 $ 413.67 f 362-81 f 1.069 57 f 768.93 f 814 r- 534&1 S 203.58 $ 2'6 14 S 1 076 81 S 4.516.99 S 3.800.44 S 3,109.76 Adopted Budget Projected Prgecteci Adopted Budget Projected Projected Expenditures By Function Actual Actual Actual Actw 2022-23 Budget Budget Actual Actual Actual Actual 2022-23 Budget Budget 2018-19 20'9-20 2020-21 2021-22 S % 2,323-24 2024-25 2018-19 2019-20 2020.21 2021.22 $ % 2023-24 2024-25 Instructon S 6,175 S - S 228 $ 937 f 0.0% S S - S 151 f - S 1265 S 41,412 S 2,719.172 24.0% f 1,OOOODO S 1,000,000 Support Services 193 732 36ZG05 332.765 8d.425 1.7% 365 76408 107,481 39,417 - 0.0% General Admnistration 0.0% - - 0.0% School Administration 0.0% 0.0% Business Services 0.01% - 0.0% Operatons&Maintenance ',%,Q3 691,253 605,714 630,355 4.492.080 89.0% 3,909230 4,179,502 293,751 309817 261,953 382,180 8,371.910 73.9% 8,696204 7.243,968 Student Transportation - 0-0% 0.0% Sdhool Foods 0.0% 0.0% Extracumcular Activites 0-0% 0.0% Debt Service 0.01% 0.0% Otier 1.323.993 637,918 1038,150 GN2501 409.025 9-3% 865,267 66,541 117,T79 2119,182 1 242,034 2.1% Total For Location S 2,126,802 $ 1,522,904 S 2006697 S 1,620,315 < 5,035,529 100.0% S 3.909230 S 4179.502 $ 1,159,534 f 452765 S 488,478 S 2,582,191 f 11,333,118 100.0% $ 9,696204 S 8243,968 Adapted Budget Projected Projected Adopted Budget Projected Projected ExpoesiftwByObod Actual Actiel Actual Actual 2022-23 Budget Budget Actual Actual Actual Actual 2022-23 Budget Budget 2018-19 2019 20 2020-21 2021-22 S % 2023-24 2024-25 2018-19 2019-20 2020-21 2021-22 $ % 2023-24 2024-25 Salaries&Benefits S - S 193:732 S 362.605 S 258,699 S 0-0% S $ S - f 76408 S 107,481 S 10,503 f 2,719.172 24.0% $ 1,000,000 S 1,000,000 Prof-&Technical Services 93,850 1T7,174 234-158 141,422 84.425 1.7% 14,744 120 693 153,800 54,418 43.560 OA% Property Sery oes 484,994 383,110 295193 0.0% 205,229 166 247 79,667 - 0.0% Otw Purchased Services 270 0.0% - 28 0.0% Suppies&Materials 204,057 103840 76,592 91,621 0.0% 73,544 22878 17,092 180,440 OAN, Property&Equipment 1,342,915 665,047 1037180 722,991 4.951.105 98-3% 39 3-130 4 179,502 865267 66,541 130,411 2,129,182 8,570 378 75.6% 8,696204 Z243,968 Debt Service - - - - - 0.0% - - - - - - - 0.0% - Other 975 405,58^_ - 0-01% 750 201,648 0.0% Total For Location S 2,126,902 f 1,522,904 S 2 X5 69- 3 ' " 5 035 529 S 3 9 9 230 S 4 t74.502 S 1,159,534 f 452765 S 488,478 S 2,582,191 f 11,333.118 L 9.696204 S 8243,968 Some: DE7ict Records 214 Bozeman Public Schools Bozeman Public Schools 2022-23 Building Rese've Funds Expenditwe Budget by Function 2022-23 Building Reserves Funds Expenditure by Object $1279" 1\ •Saanes 8'enefts •cgw ■Operabons;8 Martenance •Aope n'a Eq;phrt ■lnsuucbm ■s tiles S r hvrw •Support Semces •Of•[i P1fClbeO 5e1VCE5 .PoperN Sercm .P9f.5-eeanca swan% Bozeman Public Schools 2022-23 Building Reserves Funds Budget by Function and Object $16,000,000 $14,00D,000 S12,OD0,000 $10,000,000 $8.000,OD0 *000,000 54.000,000 $2 000,000 $- Operations 8 Maintenance Ins=ion Sup port Services Prof 8 Technical Services $127,991 ■Sala' 3 Bc^e9ts S2 7'9 1T2 ■Property&Equipnent 513,521,483 Saacc District KeoxIs 215 Bozeman Public Schools 2022-23 Revenue and Funding Source Budget Building Reserve Fund aee�le end adilldow" 20'rs•23 2C^_'r2a ^_72a•25 23u•23 2CYJ-2s 2024_5 Ilpeeatee by SaR 201&14 2014-20 ?7¢421 2721 Ad=W Frajedeo p,op*d 201&14 ?019-20 2MO-21 2021-22 ,y&Od F opded P.oeeded Aduol Adud :c6d dctnl Bea Bud Eu Aduol 0.ahlel Ae6d Aand d B el ?ud stele d Mrlene Slot Moor Mordrence 44 75166 7E.?92 S 79,337 S Lc,a25 1=% 54 QF 315935 ?2% $ 39AI-, 43%6 0A 43.5% Tabl Slate of Mrtene 5ewnue $ - S 75166 S 76,292 S 79,307 S L:,425 1?% S 844 S S - S 35935 $ S 39p17 S 43%6 04� S 43,5E6 S Gdle6n Count, Tabl Galetn,:cunt.Re.eeue $ - $ - S - S - S - 0_0% S - S S - S - $ - S - S - 0_3% S - S �e6et Re.enue ary=t.T._e.-r S - S - S 1199OT136 S 2,D13,359 S 2,000,000 39.7% $ 2,000,000 S 2,DOOD00 S - $ - $ 2,563,916 S 2WAU $ 2,294.137 202%S 2294,137 S 796E Pend6ee"bneres:a^=a-auea Teaea 1513 2330 3,471 $ 4,7.67 - 0.0% - 2423 2ATa 4,06E $ 5,157 - 0.3% - Tea I—ee F e-:-_:r 3 P—eeaa 334.323 1D9552 2S3,458 S - 0.0% - - 119944 - - $ - 0.3% - - I..••__..E..-eve 130fifi ,23 fi29 '.5:10 $ 9.616 d000 Q.M Apx, a000 :79T1 �5G9 G7.3m $ W99 75M ILi T500 �.57[ :._ ::e-u•- 1,542.D9+ 1,97354 73,546 S - 0.0% - - 1,651X5 1,639.9T4 ae,a40 S 53925 O.D% - T,tl:s-c1Re.enue S 1.9979119 S 21 D9D57 S 2,325,111 S 2.327.644 $ 2D04.DDO 39.6% $ 2,XA= S 2,D04DOD $ 1.BB1.713 S 1732996 S 2676.194 S 2756,145 $ 2301.636 20.3%S 2301,636 $ 2.26546E Total R—ue $ 1,697989 S Z154245 S 2,04,403 S 2,106,951 S 2MA25 A7.S% $ 2,0",4:S $ ZD04000 S 1,a61,713 $ 1,765931 $ 2,712,479 $ 2?95,%Z $ 2,345202 20.7%S 2.345,:C2 S 2,265t5E Fu,d Beane Ree:psa•eted $ 1.630235 S tA31 A22 S 2.362763 S 2.NA% S 2947.105 56.5% S 3,44<^52 $ 2917105 S 4.A66551 $ 523d375 $ 6.550.540 $ 61.74541 S 8,967913 79.3%S 7549.365 $ OW1.913 Total Fund ng Sources $ 3.525224 $ 3.565 667 $ 4467.166 S 456T420 S 5.039.S29 130.0% S 5492.676 $ 4,951?OS $ 6.353264 S 7,003306 S 92E3.020 $ 11570,104 $ 11,333,116 tOO.D% S 9s4W. $ 11,253.374 2D11M 2019-M MO-21 2321-22 2022-23 2023-2a ?324-25 201&19 2019-20 2320.21 2321-22 2322-23 x:324 2024:5 Ad T-M6me6on 0 opled Projedea Projected p 4dapbd Pmjeded Projected Adue %dad de6d Adud 8 Bud lw Adue 4:md Adud Add 5wtd Bud3ef °ud Teae6e'.6, S 151,9?-, ° 1,5,191A76 5 166,2D7,043 5 191,6D'i,364 S 231,DD9256 5 231,30925E S 231,D09256 I 1K,5554: S 18'815151 5 223,747,692 S 23Q,172,095 5 276,036,597 S 275 C36,597 S 276,336,597 Ledea 144a 3E3 1074 1044 E.93 6.66 6.14 E66 579 73' 11.31 9d2 8.25 7.71 525 2022-23 Elementary Funding Sources 2022-23 High School Funding Sources z% & w . 416i 6.20% ■State Sources ■State Sources S2.0DSources .000.40% ■County Sources ■County Sources •Local Sources •Local Sources f2.9a7,105,58% ■Fund Balance Reapproprimed ■Fund Balance;eapp-oprated fa,98791� 'x= soume.Debid Read. 216 Bozeman Public Schools Fund Balance and Reserve Analysis Building Reserve Fund BSNMDOMt3FVDistrict 8drool Distrid FINM BiiillN Anaysie and Prolec0ona A:iL:, ACOWI AC-1 Ac1Ja1 3jOget• ire e:>sa• PrOteCieO• AG11al A cal ACD1al A:Wa. BLCget' Fr-le:tec• ProjecW- 2618-19 2D19.20 2020.21 2D21-22 2022-23 2023-24 2024-25 2015.19 1 2015.20 2020.21 2021-22 2022-23 2023-24 2024.25 Beg rii•n;FLM Ba an- S 1630235 S 1,401,422 S 2,062,763 S 21460,469 S 2,%7105 S 1,404252 $ 4,386007 $ a,468,561 S 5234,375 S 6,550.540 $ 8,774542 $ 8,967,913 S 7,549,365 S 9,418,012 DLS:Re'.enue S Cnre•Sarre_ t.897989 2,1Bd246 2,404,403 2,t06,951 2,025,772 t.9d3.8B0 1,925,958 1;768,931 27t2.a79 2,i95.562 2274.846 2,197,502 _ess:Ex ninures 6 otner jsev 2,126802 1522,904 2006697 1,620315 1'%6.625 962,125 1159SSa 452.765 488.478 2,582.191 3713,375 328875 Enc r F unc Balance $ 1 401 422 f 2,062363 $ 2,450,469 S 2.947 105 S 3.404.252 1 f 4,386,007 f 4356007 $ 5,234,375 S 5.550.540 S 5.74.542 $ 5 947 913 f 7 549,365 S 9,41a,0112 $ 9,418012 Distrid 6sMSI Risrid &I" AGWiI A=I ACL31 B�aget• �roecta• P-,e=-- ACU31 —31 A-a1 —11 Budget• Projecle0• Pr0)ege0• Reaffm"sepia 2018.19 2019-20 2020-21 2021.22 20_•23 2'J_3.24 2C24.25 2018.19 2019.20 2020.21 2021-22 2022.23 ?023.2a 2024-25 Negatne Fang Balance S f S S S S S S S f f f S S BLS Fine Baance ReseYea br-_y-ratans - - - - - - - PLS Fine_2aanCe Reaa ilea 1630<135 1 1@2 2062763 1460.469 2.947,105 3.404252 4,386007 4468551 5234.375 6.550.540 6,7-,4,542 8967913 7549365 9418012 Beginning Fine!,aunce S 1630235 f 1,401422 S 2,062,763 f 2.460,469 S 2,947,105 $ 3404252 $ 4,386007 S 4,468,561 S 5,234,375 S 6 SM.540 $ 8,774.542 $ 8,997,913 f 7,549,365 $ 9418,012 Silge'Amant S 3.137.735 f 3,465,652 f 4,148,457 S 41547,276 S 5,035;529 f 3,909230 $ 4,179502 S 5,131,051 S 6,933:547 S 9202,0D0 f 11,471,925 $ 11,333,116 $ 9,596204 $ 8243,968 Rese,yes as a PercentW Budget 0.00% 0.00% 0.0D% OAO% 0.W% 0.00% 0.00% OAO% OAO% 0.00% 0.00% 0.00% 0.00% 0.00% _ego ResenpS LIMI NIA N81 WA NM WA KA MA NM WA WA WA NA r6'A r4'A Building Reserve Fund 510,000.000 59.000.000 58.000.000 $7.000.000 56.000 000 $5,000.000 $4,000.000 53.000.000 $2.000.000 51.000.000 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Projected 2024-25 Projeaeu ■ Elementary Ending Fund Balance $1,401,422 $27062,763 $2,460,469 $2,947,105 $3;404;252 $4,386,007 $4,386,007 ■ High School Ending Fund Balance $5234,375 $675507540 $8,774,542 $8,987,913 $7;549,385 $9,418,012 $9,418,012 Source:District Recoros 'Armcpated eceneli1tures may be less than Wending althaity established by budget imit 217 Nonbudgeted Funds Bozeman Public Schools 2022-23 Adopted Budget Nonbudgeted Funds 218 Nonbudgeted Funds Overview In addition to the budgeted funds discussed above, the District maintains a number of nonbudgeted funds to facilitate its operations. 20-9-210, MCA limits expenditures from these funds to the cash balances in them. Montana law does not require formally adopted budgets for these funds. Since the Board does not approve these budgets, they are not detailed in this document. Nonetheless, nonbudgeted funds play a significant role in the District's operations, so a high-level overview of keys nonbudgeted funds is provided here for reference. Financing Financing sources in nonbudgeted funds vary widely. From an operational perspective, however, the most important funding source to the District is federal grants. Of those ongoing grants, Every Student Succeeds Act(ESSA) and Individuals with Disabilities Education Act (IDEA) grants are the largest and most significant. Bozeman Public Schools Overview ESSA and IDEA grant budgets are established administratively and approved by the Montana Office of Public Instruction. Generally, Bozeman Public Schools uses these sources as follows: • Title I. Bozeman goals for Title I funding include helping students achieve proficiency in reading and math, improving graduation rates, increasing parent involvement, and assuring qualified personnel. Instructional staff salaries and benefits historically account for nearly half of the District's Title I grant, and professional development, family involvement, and support services compose the bulk of the rest of it. • Title II. The District uses Title IIA proceeds for professional development and reducing class sizes. • IDEA. The District uses IDEA funds to fund operational costs of the Special Education program. In addition, a portion of Special Ed staff salaries is allocated to the grant. That allocation is based on available General Fund funding and IDEA Maintenance of Effort requirements. Although these grants contribute significantly to our operations, only budget allocations are known at the time of this writing. Programs and line item budgets are not yet required to be submitted and therefore, have not been approved by the Montana Office of Public Instruction. For that reason, this document only includes total allocations. 219 Bozeman Public Schools ESEA Grant Allocations by Year- Not Including Carryover $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $ FY17 FY18 FY19 FY20 FY21 FY22 FY23 ■Title I Total 775,672 764,446 752,893 741,888 740,906 850,742 964,126 ■Title IATotal 264,306 251,114 256,379 255,936 259,157 292,102 301,459 Title IID Total - - - - - - - Title III Total 15,547 15,600 18,166 22,188 22,421 22,201 26,188 ■Title IVATotal - 10,154 47,866 55,131 65,285 57,854 73,050 Source: District Records 220 Bozeman Public Schools IDEA Grant Allocations by Year- Not Including Carryover $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $ FY17 FY18 FY19 FY20 FY21 FY22 FY23 Current Year Grant Amount 1,263,154 1,290,400 1,353,059 1,362,650 1,447,948 1,508,515 1,587,560 Source: District Records 221 Bozeman Public Schools .a 2022-23 Adopted Budget Informational Section 222 PROPERTY TAXES As with most states, property taxes are a primary funding source for Montana school districts. In 2021-22, 57% of Bozeman residents' property taxes were used to finance education, and 39% of the Bozeman School District's 2022-23 budgets are funded by local property tax payers. In many states, school district budgets are limited by mills, not dollars. Montana is unique, however, and our school budgets generally do not follow that system. In Montana, school districts adopt budget amounts and set tax levies based on state budget caps, funding needs, and levy amounts approved by voters. The funding needs—including taxes—for these budgets are computed so budgets remain within state caps and voter-approved levy amounts based on dollar limits. Property tax rates (known as `mills') are then calculated by dividing the District's funding needs by the taxable value, as determined by the Montana Department of Revenue. Ballot language from a recent General Fund election helps illustrate this structure. The high school ballot, as required by state law, read: Shall the Bozeman High School District Trustees be authorized to impose an increase in over-base local taxes to support the General Fund in the amount of Three Hundred Twenty Five Thousand Dollars ($325,000),which is an increase of approximately 1.18 mills for the purpose of properly maintaining and operating the programs of the district? Passage of this proposal will increase the annual taxes on a home with an assessed market value of$100,000 by approximately $1.60 and on a home with an assessed market value of$200,000 by approximately$3.20. The durational limit of the levy is intended to be permanent. Note that voters were asked to approve a specific dollar amount for a specified duration (permanent, in this case). The dollar amount stays fixed for the duration of the levy, but the mills needed to generate that dollar amount fluctuate each year with changes in taxable value. For example, the $325,000 ballot request above was estimated to cost taxpayers 1.18 mills; however, that mill count was calculated using an estimate of the District's taxable value. The actual taxable value was higher than anticipated, so the actual mill impact of this$325,000 was only 1.16 mills-0.02 mills less than advertised on the ballot. The formula for determining the District's tax rate is: Tax Revenue Requirements x 1,000 = Levied Mills Taxable Value 223 Another option for ballot language introduces the levy at a per mill increment. When taxable values fluctuate, the total funding amount per mill will increase or decrease. In the most recent election, Bozeman High School District asked voters to approve 1 mill for a Technology fund levy. Therefore, the proceeds from the levy fluctuate with changes in the taxable value. The ballot language on this recent election read: Shall the Trustees of Bozeman High School District No. 7 be authorized to annually levy one (1) mill, being approximately$274,830, each year for ten years for the purpose of purchasing, renting, repairing and maintaining technological equipment, including computers, computer network access; cloud computing services for technology infrastructure, platform, software, network, storage, security, data, database, test environment, curriculum, or desktop virtualization purposes, including any subscription or any license-based or pay-per-use service that is accessed over the internet or other remote network to meet the district's information technology and other needs; and the associated technical training for school district personnel? Passage of this proposal will increase the annual taxes on a home with an assessed market value of$100,000 by approximately $1.35 and on a home with an assessed market value of$200,000 by approximately$2.70. This levy will replace the existing voter-approved $200,000 per year permanent Technology Fund levy. In contrast to the more common levy request structure described above, voters were asked to approve number of mills—again for a specified duration (ten years here). The mill amount stays fixed for the duration of the levy, but the dollars that 1-mill levy generates fluctuates each year with changes in taxable value. It is important to note that Technology Funds are the only place a mill-based levy is permitted under Montana school finance law. Overall, the Bozeman School Districts locally levied mills increased from 186.85 in 2021-22 to 188.14 in 2022-23, a 1% increase. These increases are functions of the District's revenue requirements and the value of its tax base. The following sections discuss each of the factors of this equation and explain the tax assessment process. Tax Revenue Requirements The Financial Section of this budget document details the requirements and changes in each of these funds. However, the District's revenue requirements are the primary driving factor when determining the District's tax rate, so a summary is appropriate here. Overall, K-12 property tax levies increased by$1,796,480 (3.89%) over prior year levels: District 2021-22 Dollars Levied 2022-23 Dollars Levied Change Bozeman Elementary $22,855,572 $23,586,613 $ 731,041 +3.0% 224 Bozeman High School $ 23,323,415 $24,388,855 $1,065,440 +4.0% K-12 Total $46,178,987 $47,975,468 $1,796,480 +3.89% Source:District records Please reference the Financial Section of this budget document for a complete analysis of this year's property tax revenue requirements. Property Valuation Property values are the denominator in Montana's tax rate calculation. The Legislature establishes various classes of property and the rate of tax on each class. Local governments (counties, cities, school districts, fire districts, etc.) determine the mill levy requirements for each taxing jurisdiction by the later of the first Thursday in September or within 30 calendar days after receiving certified taxable values. Department of Revenue staff calculates the property tax liability for each property using the mill levies, including special district fees and charges. The county treasurer is responsible for billing, collecting, and reconciling property taxes. There are two primary components in determining the District's taxable value: assessed property values and the tax rate. Assessed Property Values. The Montana Constitution places the responsibility for property tax values on the state, and all taxing jurisdictions must use the assessed valuation of property established by the state. The Montana Department of Revenue is the agency responsible for appraising, assessing, and equalizing the value of all property in the state for taxation purposes. The state's calculation of taxable value has undergone some noteworthy changes in the past several years. Those changes play a key role in the District's tax structure and impact, so a brief history is in order. State law requires cyclical reappraisal of residential, commercial, industrial, agricultural and forestland property. A long-standing system governed the reappraisal cycle, but SB157 from the 2015 Legislative session made significant changes to that system. In particular, SB157: • Changed the reappraisal cycle from six years to every two years • Removed the six-year phase in period for property value increases. The following table summarizes the base valuation dates and the years for which they apply: Taxable values for fiscal ears: Are based on assessed property values as of: FY2009-10 through FY2014-15 (six years) January 1, 2008 FY2015-16 through FY2016-17 two ears January 1, 2014 225 FY2017-18 through FY2018-19 two ears January 1, 2016 FY2019-20 through FY2020-21 two ears January 1, 2018 FY2021-22 through FY2022-23 (two years) January 1, 2020 _ FY2023-24 through FY2024-25 (two years) January 1, 2022 The two-year reappraisal cycle significantly affects our tax impact. In short, it brought more volatility to our tax base, but the taxable value now more accurately reflects current values in our area. Although residential property only makes up a portion of our district's tax base, it does help explain the impact of this legislative change on our taxable value. The following information from the Gallatin Association of Realtors depicts home value trends in our community: 226 Greater Bozeman Area-Single Family Residence Median Sales Price $1,200,000 $1,000,000 $800,000 $600,000 $400,000 A )W $200,000 — o`° o`° Source:Gallatin Association of Realtors In this chart, the red lines represent the median home value at the base years of each reappraisal cycle. As you can see, home market values declined from 2007 to 2011 as a result of the 2008-2009 recession. Under the former reappraisal system, taxable values in fiscal years 2009-10 through 2014-15 were all based on the January 1, 2008 market values. As a result, the District taxable value actually increased each year during that period—even though property values in the community had fallen. 227 Fiscal year 2015-16 coincided with the beginning of a new reappraisal cycle. At that time, Bozeman property values had been increasing steadily for the past four years. However, the new reappraisal cycle had a base valuation date of January 1, 2014, and—despite the growth—values at that time were still lower than they had been at the last base year. Though perhaps counterintuitive, the reappraisal cycle combined with lingering effects of the recession caused the District's FY16 taxable value to decrease for the first time since 1999. Bozeman's property value growth continued through the end of 2021. The market impacts of COVID-19 are not yet fully known, but preliminary reports indicate sales and prices continue to be very strong—stronger even than before the pandemic hit. Bozeman's year-to-date median single family home price December 2021 in Bozeman was$725,000 compared to $540,000 in December 2020. This is yet another new record for Bozeman and a 34% increase over the previous year. Additionally, a significant amount of newly taxable property was added to the tax rolls again this year. Newly taxable property accounted for $8,578,284 of the Elementary District's taxable value increase and $10,409,063 of the High School's increase. The following chart shows a history of taxable value increase resulting from newly taxable property. 10-year averages are 3.45% and 3.60% for the Elementary and High School Districts, respectively: Bozeman Public Schools Newly Taxable Property as a Percentage of Prior Year Taxable Value 6% 5% 4% 3% 2% 1% 0% 2008- 2009- 2010- 2011- 2012- 2013- 2014- 2015- 2016- 2017- 2018- 2019- 2020- 2021- 2022- 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Elementary Newly Taxable Property as%of Prior 5.21% 5.15% 3.52% 1.33% 1.49% 1.74% 2.64% 4.23% 4.62% 4.09% 3.40% 4.03% 3.24% 2.71% 3.83% Year High School Newly Taxable Property as%of Prior 5.50% 5.64% 4.08% 1.41% 1.56% 1.99% 2.78% 427% 5.01% 4.50% 3.53% 4.15% 3.12% 2.77% 3.86% Year Source:District records 228 Overall market values for our Districts grew as follows: District 2021-22 Assessed Market Value 2022-23 Assessed Market Value Change Bozeman Elementary $ 15,197,488,083 $ 15,622,410,596 $424,922,513 +3.0% Bozeman High School $ 18,141,112,579 $ 18,672,952,333 $ 531,839,754 +3.0% Source:Montana Department of Revenue Market values include both existing and newly taxable property values. Those values differ from taxable values used for our mill levy calculations as explained in the following `Tax Rates of Assessed Values' section. Thanks to the booming real estate market, abundant new growth in the area, and the legislature's decision to leave tax rates unchanged, taxable values increased again this year—with both districts again reaching record highs: 229 Bozeman Public Schools Taxable Value History $350,000,000 $300,000,000 — $250,000,000 $200,000,000 $150,000,000 $100,000,000 $50,000,000 $ FY17 FYI FY19 FY20 FY21 FY22 FY23 FY24 Projected FY25 Projected FY26 Projected Bozeman Elementary 133,379,457 151,994,908 156,191,478 186,201,043 191,687,364 224,085,702 231,009,258 247,179,906 252,123,504 269,772,149 Bozeman High School 159,327,210 182,556,412 187,815,184 223,747,892 230,172,095 269,441,207 278,036,597 297,499,159 303,449,142 324,690,582 Source:District Records Bozeman's resale and construction markets remain strong, so the District expects taxable values to continue to increase into the foreseeable future. As detailed in the Organizational Section of this document, the Bozeman High School District includes all of the property in the Bozeman Elementary District plus the property in seven outlying "feeder" elementary districts. This year, Bozeman Elementary's tax base makes up 83% of that of Bozeman High School. 230 Growth trends for both Districts' tax bases are as follows: Bozeman Public Schools Taxable Value Growth Rates 25% 20% 15% 10% 5% 0% -5% FY24 FY25 FY26 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 Projected Projected Projected Bozeman Elementary -3.08% 4.45% 13.96% 2.76% 19.21% 2.95% 16.90% 3.09% 7.00% 2.00% 7.00% Bozeman High School -3.35% 4.74% 14.58% 2.88% 19.13% 2.87% 17.06% 3.19% 7.00% 2.00% 7.00% Source:District records Local property values are surging and area growth remains strong. 7.0% and 2.0% growth rates are assumed for future reappraisal and non- reappraisal years, respectively. Tax Increment Finance Districts. Tax Increment Finance Districts ("TIFDs," or simply"TIFs") are special taxing jurisdictions that receive the revenues from all other taxing jurisdictions' levies (except mills levied by the state) attributable to the TIF's increment value. The increment value is the difference between the current value of the taxable property and the base value--essentially, the growth in taxable property since the district was established. 231 Cities and counties can create TIFs, but school districts cannot. TIFs are a useful tool for re-investing in the area located in the TIFD, but they do result in tax increases for school district taxpayers both inside and outside the TIFD boundaries. Since 2007, TIFs have become increasingly prevalent in Bozeman: six different active TIFs now exist within our school district boundaries, all of which lie within the Bozeman City limits. The following graph shows the TIF increment is a growing percentage of the total taxable value in Bozeman Elementary District boundaries: Downtown TIF 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 �D r` oo rn o N N m Ln LO r` oo rn o N N m a in lD r` oo am o i1 N CO O1 Ql T T O O O O O O O O O O Ln lD r, W M O M � M lD r, M M O -1 N M M lD r, W M O -1 N D1 at 01 D1 Q� O O O O O O O O O O O O O O O O O O O O O O O c-I ci ci ci ci N N N N N N N N N N N N N N N N N N N N N N N ■Downtown TIF Base ■Downtown TIF Increment Source: District records In 2022-23, the increment represents 13.2% of the total Bozeman Elementary District taxable value—up from 4.88% in 2021-22. Though not displayed here, Bozeman High School District shows similar trends with its increment and taxable value. The growing increment has a direct impact on the amount individuals pay to support schools. The increment is excluded from the taxable value used to calculate school district mills. Because the tax base is kept artificially low, mills needed to support the school district revenue requirements must increase—causing a greater tax burden on all taxpayers in the District. The Tax Rates section below details this impact. 232 Tax Rates of Assessed Values. The tax rate is a factor set by the legislature and it warrants specific mention here. First, some background: property taxes are ad valorem taxes, meaning the taxes are based on property value. In general, properties with higher values generate more tax revenue than properties with lower values. It follows that in an environment with rising property values, a constant tax levy will generate an increasing amount of money. To offset the impact of rising property values, the legislature historically reduced the portion of property that is taxable. Although taxes vary locally based on relative increases, this offset made increasing property values `revenue neutral' on a statewide basis. Beginning in 2015, however, the Montana legislature did not approve a reduction to property tax rates. The following graph shows the historical taxable value of a home assessed at$100,000 since 2000. Note that the downward trend used to offset increasing property values ended in 2014, and tax rates have remained level since: Taxable Value of a $100,000 Assessed Value Home $3,500 $3,000 $2,500 $2,000 $1,500 $1,000 $500 �C§b�OOO�61 �lz`l�1:§1�63 �61 �63 �lz'l �lz Rs ti61 �lz� tit�\�(,, �1,1 ti��0�5 ti��o�1'�O�Ri�0��ti4, �OL� Source:Montana State Law 15-6-134,MCA There are two primary implications: 1. Taxes determined by a set number of mills will generate more money for the taxing jurisdictions. Examples of these taxes include the 40 mill state equalization levy and the 55 mill county equalization levy which is levied on every property owner in the state. In the Bozeman High 233 School District, those 95 mills generated $25,596,914 in 2021-22. Due to the higher taxable value, those same 95 mills will generate $26,413,478 in 2022-23, an increase of$816,564. 2. Fewer mills will be required to finance taxes determined by dollars. For example, Bozeman Elementary School has a voter-approved $2,000,000 annual Building Reserve levy. In 2021-22, it took 8.93 mills to raise that amount; in 2022-23 it will take only 8.66 mills to generate the same amount of money. High School Debt Service Taxable Value. In 2008, taxpayers in Big Sky, Montana voted to remove their property from the Bozeman High School District and join it with the then Ophir Elementary District to create the Big Sky K-12 School District. However, those taxpayers are still required to pay on the Bozeman High School District bonds issued before the split. For those High School bonds originally issued before 2008, then, a different taxable value applies. That value base includes all of Bozeman High School's taxable value as well as the Big Sky K-12 taxable value. The 2022-23 taxable value for those bonds is $331,066,012, calculated as follows: Jurisdiction 2022-23 Taxable Value Bozeman High School $ 278,036,597 Big Sky K-12 School District $ 53,029,415 Total $ 331,066,012 Again, this taxable value only applies to High School bonds issued before the 2008 split. All other mill levies—including the $125 million in High School bonds authorized in 2017—are determined using the Bozeman-only taxable values. 234 Tax Rates — Bozeman Public Schools Dividing the District's revenue requirements by its taxable value yields its tax rate. Due to FY23 being a "non-appraisal"year, the taxable value did not fluctuate much from FY22. Therefore, the total levied mills in 2022-23 will be 188.14, as opposed to 186.85 in 2021-22. The increase in levied mills represents a 0.69% increase in total mills, or 3.89% in total revenue. The following graphs show these levied dollars and mills by District, K-12 levy amounts by fund, and finally levied dollars by authorizing entity (voters, the Montana legislature, and the Board of Trustees). The Financial Section of this budget document analyzes levies for each fund in more detail. 235 BOZEMAN PUBLIC SCHOOLS DOLLARS LEVIED BY DISTRICT Bozeman Public Schools Elementary and High School Levy Amounts $50,000,000 $43,121,457 $44,604,925 $46,214,348 $46,178,987 $47,975,468 $40,000,000 $36,045,591 $30,000,000 $20,000,000 $10,000,000 $ FY18 FY19 FY20 FY21 FY22 FY23 ■ High School Levy Amount 13,714,815 20,842,722 21,163,524 22,882,232 23,323,415 24,388,855 ■ Elementary Levy Amount 22,330,776 22,278,736 23,441,401 23,332,115 22,855,572 23,586,613 K-1 2 Total Levy Amount $36,045,591 $43,121,457 $44,604,925 $46,214,348 $46,178,987 $47,975,468 Elementary Levy Amounts High School Levy Amounts K-12 Total Levy Amounts Fund 2021-22 2022-23 Change 2021-22 2022-23 Change 2021-22 2022-23 Change General $ 13,803,284 $ 14,087,533 $ 284,249 $ 7,931,787 $ 8,943,009 $ 1,011,222 $ 21,735,070 $ 23,030,541 $ 1,295,471 Transportation 1,385,098 1,812,132 427,034 613,586 725,722 112,136 1,998,685 2,537,854 539,169 Bus Depreciation - - - - - - - - - Tuition 279,426 280,283 857 - 270,585 270,585 279,426 550,868 271,442 Adult Education - - - 314,296 459,502 145,206 314,296 459,502 145,206 Technology 672,257 693,028 20,771 200,000 278,037 78,037 872,257 971,065 98,808 Flexibility - - - - - - - - - Debt Service 4,715,507 4,713,637 (1,870) 11,220,793 11,417,864 197,071 15,936,300 16,131,501 195,201 Building Reserve 2,000,000 2,000,000 - 2,601,770 2,294,137 (307,633) 4,601,770 4,294,137 (307T633) Total $ 22,855,572 $ 23,586,613 $ 731,041 $ 22,882,232 $ 24,388,855 $ 1,506,623 $ 45,737,804 $ 47,975,468 $ 2,237,664 Source:District records 236 BOZEMAN PUBLIC SCHOOLS LEVIED MILLS BY DISTRICT Bozeman Public Schools Elementary and High School Levied Mills 300 251.58 250 220.02 218.67 219.35 200 186.85 188.14 150 100 50 0 FY18 FY19 FY20 FY21 FY22 FY23 ■ High School Mills 73.10 108.95 92.77 97.61 84.86 86.05 ■ Elementary Mills 146.92 142.63 125.90 121.74 101.99 102.09 Total Mills 220.02 251.58 218.67 219.35 186.85 188.14 Elementary Mills Levied High School Mills Levied K-12 Total Mills Levied Fund 2021-22 2022-23 Change 2021-22 2022-23 Change 2021-22 2022-23 Change General 61.59 60.98 (0 61) 30.59 32.16 1.57 92.18 93.14 0.96 Transportation 6.18 7.84 1.66 2.23 2.61 0.38 8.41 10.45 2.04 Bus Depreciation - - - - - - - - - Tuition 125 121 (0 04) - 0.97 0.97 125 2.18 0.93 Adult Education - - - 170 165 (0 05) 1.70 165 (0.05) Technology 3.00 3.00 0.74 1.00 0.26 3.74 4.00 0.26 Flexibility - - - - - - - - Debt Service 21.04 20.40 (0.64) 39.78 39.41 (0.37) 60.82 59.81 (1.01) Building Reserve 8.93 8.66 (0.27) 9.82 8.25 (1.57) 18.75 16.91 (1.84) Total 101.99 102.09 0.10 84.86 86.05 1.19 186.85 188.14 129 Source:District records 237 BOZEMAN PUBLIC SCHOOLS K-12 LEVIES BY FUND Bozeman Public Schools K-12 Levied Dollars-All Funds $60,000,000 $50,000,000 $46,214,348 $46,178,987 $47,975,468 $43,121,457 $44,604,925 $40,000,000 $36,045,591 $30,000,000 $20,000,000 ■ $10,000,000 $ FY18 FY19 FY20 FY21 FY22 FY23 ■ Flexibility - - - - - - ■ Tuition 867,299 508,918 490,110 280,000 279,426 550,868 ■ Bus Depreciation - - - - - - Adult Education 281,197 304,661 314,296 314,296 459,181 459,502 Technology 655,985 668,574 758,603 775,062 872,257 971,065 ■ Transportation 1,692,991 1,913,930 1,977,274 1,774,749 1,985,750 2,537,854 Building Reserve 3,150,000 3,150,000 3,650,000 4,601,770 4,645,469 4,294,137 ■ Debt Service 8,490,437 16,270,615 16,371,644 16,993,600 15,892,839 16,131,501 ■ General 20,907,681 20,304,760 21,042,998 21,474,871 22,044,065 23,030,541 Total Levied Dollars $36,045,591 $43,121,457 $44,604,925 $46,214,348 $46,178,987 $47,975,468 Source:District records 238 BOZEMAN PUBLIC SCHOOLS LEVIES BY AUTHORIZING ENTITY Bozeman Public School Authorizing Entity for Local Property Tax Dollars $60,000,000 $43,121,457 $44,604,925 $46,214,348 $46,178,987 $47,975,468 $40,000,000 $36,045,591 $20,000,000 $0 FY18 FY19 FY20 FY21 FY22 FY23 Permissive, Non-Mandatory Taxes Approved by 2,841,488 2,967,452 3,411,681 3,010,062 3,383,933 4,259,283 Board of Trustees ■ Permissive Taxes Mandated by State Law 11,025,190 10,347,824 10,826,859 11,238,183 10,936,523 11,717,547 ■ Voter Approved Taxes 22,178,913 29,806,181 30,366,386 31,966,103 31,858,531 31,998,638 Total $36,045,591 $43,121,457 $44,604,925 $46,214,348 $46,178,987 $47,975,468 Bozeman Public Schools Authorizing Entity for Local Property Tax Mills 300 220.02 251.58 218.67 219.35 186.85 188.14 200 � 100 . ■ ■ FY18 FY19 FY20 FY21 FY22 FY23 Permissive, Non-Mandatory Mills Approved by 17.18 17.62 16.65 14.73 14.14 17.19 Board of Trustees ■ Permissive Mills Mandated by State Law 67.86 61.96 54.45 54.78 45.57 47.26 ■ Voter Approved Mills 134.98 172.00 147.57 149.84 127.14 123.69 Total 220.02 251.58 218.67 219.35 186.85 188.14 Source:District records 239 The District tracks how Bozeman's school mills compare to those of other comparable and neighboring districts in the state, The eight largest school districts in the state—of which Bozeman is one—are classified as a `AX Districts for extracurricular athletic purposes. Although these districts differ in many ways, they are often compared on various different fronts. Graphs depicting 2022-23 levies for Montana's AA Districts and comparing Bozeman's historical mill levies to the statewide AA average are shown below: Montana AA School Districts Montana AA School Districts 2022-23 K-12 Levied Local School District Mills Levied Local School District Mills Historical Comparison 350 - - 300 - 300 285.93 290.60 246.97 251.54 246.72 255.81 250 - 250 238.48 218.56 200 - 200 188.14 150 0 150 100 J 100 50 50 0 0 jb FY19 FY20 FY21 FY22 FY23 lop Average 278.72 269.62 268.79 252.56 246.97 Bozeman 251.58 218.67 219.35 186.85 188.14 Source: Montana Office of Public Instruction As you can see, Bozeman's 188.14 mills levied in 2022-23 are the lowest amount levied of our peer districts and about 23% below the 246.97 average mills they levied. Significant changes are expected in these mill levies over the next couple of years. Voters in every AA school district in Montana (Missoula, Helena, Kalispell, Great Falls, Billings, Butte, Belgrade, and Bozeman) have approved large debt issues in recent years, and the debt payments associated with those issues will likely drive up taxes in those areas. 240 Local taxpayers often also ask how Bozeman's taxes compare to other districts in the county. 2022-23 detail and average historical mills for Gallatin County Schools are as follows: Gallatin County School Districts Gallatin County K-12 School Districts 2022-23 K-12 Levied Local School District Mills Levied Local School District Mills Comparison 300 — 238.48 - 268.76 300 - - 50 188.43 188.14 _ 213.23 194.14 250 2 150 127.24 �' 200 100 89.03 150 - - > 50 100 - 0 `off 50 y�o�e �o�G FY19 FY20 FY21 FY22 FY23 Average 236.89 206.80 220.65 200.24 188.43 Bozeman 251.58 218.67 1 219.35 186.85 188.14 Source:Montana Office of Public Instruction The taxes levied by these neighboring districts vary widely due to drastic differences in enrollment, tax bases, and community growth patterns. Bozeman's 188.14 mills to be levied in 2022-23 is sitting right near the county average of 188.43 mills. As with the AA districts, bond debt is primary driving factor with these mills. The Belgrade and Manhattan School Districts both had large bond issues during 2017-18, and those debt service payments caused significant increase in their levied mills. Individual Tax Bills An individual's property tax bill is calculated using the market value of the property, the tax rate, and the mill value. Computation For example, the tax impact of a 54.34 mill levy on a residential property owner whose house has an assessed market value of$100,000 would be calculated as follows: 241 Taxable Value: Market value $ 100,000 Multiply by: Tax rate for Class 4 property 1.35% Taxable value $1,350.00 Mill Value: Taxable Value $ 1,350.00 Multiply by: one mill 0.001 Mill Value $1.35 Property Tax Liability Mills 54.34 Multiply by: Mill value $1.35 Property Tax Liability $73.36 242 Bozeman Schools Tax Impact Although the number of levied mills does directly impact an individual's tax bill, other factors—namely changes in the subject property's taxable value—will also impact how much an individual pays for these levied mills. The following graph shows the historical impact of the district's taxes on a $100,000 assessed market value home: Bozeman Public Schools Elementary and High School Levied Mills 300 251.58 250 220.02 218.67 219.35 200 - 186.85 188.14 M 150 100 50 0 FY18 FY19 FY20 FY21 FY22 FY23 ■ High School Mills 73.10 108.95 92.77 97.61 84.86 86.05 ■ Elementary Mills 146.92 142.63 125.90 121.74 101.99 102.09 Total Mills 1 220.02 251.58 218.67 219.35 186.85 188.14 Source: District records * Montana school districts present levy proposals with an estimated cost per$100,000 of actual value. Not only is this format required by state law, but it also allows taxpayers to easily estimate their individual impact(an owner of a $200,000 home would double the presented amount, an owner of a $300,000 home would triple the presented amount, etc.) For these reasons, this document presents the tax impact on a $100,000 home rather than on an `average' home. 243 Impact of Tax Increment Finance Districts As explained above, Tax Increment Finance Districts cause mills levied by school districts to increase and are becoming increasingly common in the Bozeman area. In 2022-23, the Bozeman School District will levy 188.14 mills. Had the increment been included in the taxable value used to calculate those mills, however, only 179.56 mills would have been needed to generate the same revenue. The increased mills mean higher taxes for everyone in the Bozeman School District: Bozeman Public Schools Impact of Tax Increment Finance District on K-12 Property Taxes $400 $350 $300 $250 $200 $150 $100 $50 $- 2018-19 2019-20 2020-21 2021-22 2022-23 ■With Increment(Actual)/$100k $339.63 $295.42 $296.12 $252.44 $254.21 Without Increment/$100k $329.17 $283.75 $284.53 $240.92 $242.41 ■Increase/$100k Due to TIF $10.46 $11.67 $11.59 $11.52 $11.80 Source: District records Total Property Tax Bill Finally, it is important for taxpayers to understand how the School Districts' taxes fit into their overall property tax bill. Four primary entities levy property taxes in Bozeman: the State of Montana, Gallatin County, the Bozeman School District, and the City of Bozeman. However, both Bozeman Elementary and Bozeman High School District are geographically larger than the City of Bozeman, and taxpayers outside the city limits are subject to other levies instead of those levied by the City. Common examples include mosquito and water and sewer districts located outside the city limits. 244 As a result of the many iterations that are possible, this document cannot reasonably detail every individual tax situation. Instead, it will breakdown the distribution of property taxes for taxpayers within the Bozeman city limits since the bulk our taxable value (74% and 62% of the Elementary and High School, respectively) is concentrated there. The following graph details the historical tax levies for the State, County, School Districts, and City for taxpayers residing inside the Bozeman city limits: Bozeman (Proper) Levied Mills 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 2018-19 2019-20 2020-21 2021-22 2022-23 Bozeman Public Schools 251.58 218.67 219.35 186.85 188.14 School Transportation 265 2.15 1.93 1.61 1.32 ■School Retirement 44.79 39.30 39.81 34.68 33.26 ■State of Montana 101.00 101.00 101.00 101.00 101.00 ■City of Bozeman 191.24 18Z70 165.62 154.12 204.50 Gallatin College 1.50 1.50 1.50 1.50 1.50 ■Gallatin County 98.87 91.17 97.59 88.24 9125 Source:Gallatin County Treasurer In total, City taxpayers saw their levied mills increase from 568.00 in 2021-22 to 620.97 in 2022-23. This 52.97 mill increase represents an 8.5% increase overall. The majority of the increase was due to City of Bozeman mills growing from 154.12 to 204.5 for a total of 50.38 mill increase. 245 A pie chart below shows the 2022-23 levy breakdown by taxing jurisdiction: Bozeman (Proper) 2022-23 Levied Mills W Gallatin County,91.25, Gallatin College, 1.50,0% 15% Bozeman Public Schools, 188.14,30% i City of Bozeman,204.50, 33% School Transportation, 1.32,0% School Retirement, 33.26,6% State of Montana, 101.00, 16% Source:Gallatin County Treasurer 246 As you can see, Bozeman Public Schools (which includes both the Elementary and High School Districts) accounts for 30% of the total property taxes paid by City taxpayers—the largest single portion of the total. In addition, the State of Montana and Gallatin County also levy property taxes to support K-12 education. Proceeds from these levies are collected by the State and County and then distributed to schools as non-levy revenue to support various aspects of school operations. These levies, shown in the above graphs as different shades of green, total 322.4 mills—or 52% of the total tax bill for City taxpayers. Property Tax Collections The Bozeman School District's property tax collections have historically been strong, with over 98% of our taxes levies ultimately being collected. The following graph illustrates historical and projected property tax collections by fiscal year. It includes all tax receipts, regardless of the year in which they were levied: Bozeman Public Schools K-12 Property Tax Levies and Collections $60,000,000 $50,000,000 — $40,000,000 $30,000,000 $20,000,000 $10,000,000 $ FY18 FY19 FY20 FY21 FY22 FY23 Projected ■ Taxes Levied $36,045,591 $43,121,457 $44,604,925 $46,214,348 $46,178,987 $47,975,468 ■ Taxes Collected $36,059,072 $42,870,983 $44,284,890 $46,002,692 $46,616,117 $47,778,886 Source:District records It is important to note that the Districts'spending authority is not tied to actual property tax collections. Each summer, the Board of Trustees adopts budgets for each of its budgeted funds. This adopted budget represents the legal spending authority in that fund—regardless of whether the taxes 247 levied to support that funds are actually collected. Projections were made assuming the 10-year average collection rate of 99.58%. Alternative Tax Collections Montana schools are funded primarily by property taxes. The state does have an income tax; however, none of those receipts go directly to local schools. Instead, they go to the State where they are appropriated by the Legislature. The District does not receive any other alternative taxes. STUDENT ENROLLMENT HISTORY Enrollment is the primary factor for determining spending authority under Montana law. The Bozeman community continues to grow, and the District's enrollment projections play a key role in both short-and long-term budget decisions. Description of Forecasting Methodology and Techniques The Bozeman School District uses Cohort Survival Ratios to project future enrollment. This methodology involves tracking what percentage of students in a given grade progress to the next grade the next year. These percentages are averaged over a given number of years, and this average growth rate is applied to the current year enrollment to project future enrollment. The District currently averages cohort survival rates over 3, 5, and 10 years. The District then compares the results and determines which version should serve as the official projection. While not exact, historical projections have proven very accurate and reliable over time. The District's biggest challenge regarding enrollment projections remains accurately forecasting the number of incoming kindergartners. Our current methodology involves a hybrid of live-birth data from Bozeman Deaconess Hospital, Gallatin County, state and county populations trends available from the Montana Department of Health and Human Services, and Census data. Enrollment projections must be handled with care when determining staffing levels. In order to control costs, the District hires staff based only on actual enrollment—not projections. For example, the District will generally wait until late summer—or even after schools starts—to staff kindergarten classes in case the projections are overly optimistic. Although the District uses a `neighborhood' school model, enrollment projections are made on a districtwide basis. Several reasons exist for this method. First, the District does not have adequate information to project growth within our various attendance boundaries. Second, the District reserves the right to adjust school boundaries and assign students to schools outside their normal attendance area to make the most efficient use of 248 resources. Third, resources—including staffing—can be shifted between buildings to accommodate enrollment shifts. For these reasons, the District does not project enrollment by building beyond the upcoming school year. 249 Historical and Projected Student Enrollment Although the 3, 5, and 10-year cohort survival rate projections are all considered, the District is using the 10-year cohort survival rate projections as its official 2022-23 Elementary and High School enrollment projections. A graph of that official count and projection is presented below: 4,000 Actual Projected 3,500 3,000 2,500 IP 2,000 1,500 1,000 500 0 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021E3,O79 2023 2024 2025 2026 2027 2028 2029 2030 2031 �ElementaryEnrolment(Grades K-5) 2,717 2,801 2,907 2,946 3,037 3,184 3,185 3,235 3,225 Z892 3,070 3,085 3,059 3,023 3,062 3,073 3,098 3,169 3,261 3,365 �6ddle School Enrolment(Grades 6-8) 1,215 1,251 1,316 1,375 1,472 1,440 1,535 1,536 1,626 1,574 1,638 1,582 1,583 1,568 1,579 1,607 1,626 1,622 1,564 1,508 �iigh School EmolmerYt(Grades 9-12) 1,844 1,909 1,963 1,973 1,996 2,118 Z168 Z224 Z260 Z398 Z509 Z678 Z636 Z669 Z594 Z579 2,586 Z552 Z613 2,641 250 Enrollment for Bozeman Public Schools increased by 353 students to 7,217 from October 1, 2020 to October 1, 2021—a 5.14% total increase and another new all-time record. The K-5 elementary, 6-8 middle school, and 9-12 high school total enrollments were 3,070, 1,638, and 2,509, respectively—all increases over the prior year. The middle and high school numbers are both new record highs. Though the K-5 elementary gained back some of the enrollment lost during 2020 due to the COVID-19 pandemic, it still has not completely recovered: K-5 enrollment remains approximately where it was in 2015. Additional highlights of 2021-2022 year's enrollment count include: • Kindergarten enrollment increased significantly-100 students—following a large decrease (123 students) in 2020, presumably due to the pandemic. While the increase was large, this year's Kindergarten class size is roughly in line with the pre-pandemic Kindergarten classes. On a related note, this year's first grade class was 67 students larger than last year's Kindergarten class—indicating some parents of last year's would-be Kindergartners likely held their students out last year and enrolled them as age-appropriate first graders this year. The 2021-22 Kindergartners were likely born around 2016—in the midst of a three-year surge in births at Bozeman Deaconess Hospital. Birth rates at BDH dropped off significantly in 2018-2020, which will likely mean smaller Kindergarten classes beginning in 2024. • K-5 enrollment rebounded in 2021 partially after a very significant decrease 2020, again presumably due to the COVID-19 pandemic. Despite the fact that all K-5 cohorts grew and the grade band saw a 178 student increase overall, K-5 enrollment still has not completely recovered: in fact, as noted above, K-5 enrollment is approximately where it was in 2015—two years after Meadowlark Elementary opened. Additionally, all buildings were not impacted equally by the pandemic. For example, Meadowlark—for several years, our largest elementary—is down 51 students from its pre-pandemic peak. It is now our second largest elementary building behind Emily Dickinson. Enrollment at Irving also continues to decrease: with only 198 students, it is by far our smallest building—nearly one-third smaller than the next smallest school (Whitter). Interestingly, Meadowlark and Irving are the only buildings that lost enrollment from 2020: all other buildings rebounded in size from last year. • 6-8 middle school enrollment increased by 64 students in total, with increases experienced at both middle schools. Middle school boundaries changed several years ago to account for the facility expansion at Sacajawea Middle School. These boundary changes caused a notable redistribution of middle school enrollment. As a result of those changes, SMS remains the larger building, with 103 more students than Chief Joseph Middle School. 251 • Bozeman Online Charter School (BOCS) registered 108 students in 2021-22, its inaugural year. K-5 and middle school enrollment at that new`location' were 69 and 39 students, respectively. • 9-12 high school enrollment increased for the eleventh consecutive year. This year, the increase was 111 students-4.6%—to bring the total enrollment to 2,509 students, another all-time high. The previous enrollment record-2,398 students—was set last year. High school enrollment will likely continue to grow for at least one more year before levelling off. Each year, the District projects future enrollment. Following are the projected enrollment counts for October 2021 that were made last year compared to this year's actual enrollment: Level Projected 2021 Actual 2021 Variance Enrollment Enrollment Elementary K-5 3,360 3,070 -290 Middle School 6-8 1,695 1,638 -57 Elementary Subtotal 5,055 4,708 -347 High School 9-12 2,432 2,509 77 K-12 Total 7,487 7,217 -270 Although the District saw enrollment increase, it interestingly does not mirror growth rates in the Gallatin valley. Several factors are taken into consideration when determining why the population of the county is growing, and District enrollment is anticipated to level out. • Live Birth Rate—Although Bozeman Health saw a record number of lives births in 2021 (1300 births), it was a one year trend and is anticipated to decrease significantly in 2022. Bozeman Health confirmed that they are seeing a decreasing number of anticipated pregnancies within the Bozeman Health system. Therefore, resulting in a decrease of projected Kindergarten enrollment. • Cost of living—While the local housing market has sky rocketed in recent years, the job market has not relatively increased. While plenty of jobs are available in the area, the salary compared to the cost of living in the Gallatin County is not • Montana State University accounts for nearly 30% of the County's economic base and the long-term growth in enrollment at MSU suggests the area population will continue to grow. • Positive trends in Gallatin County's high-tech sector and the transition of Bozeman into a regional trade and service center suggest continued growth. • The construction industry has enjoyed a robust recovery with a double-digit growth in all sectors of construction during each of the past five years. 252 By all accounts, Gallatin County's growth is expected to continue into the foreseeable future. However, the demographic of the population moving into the greater Bozeman area, is not one that includes school age children. While Bozeman has many things to offer; such as outdoor recreational opportunities, the natural beauty of the area, proximity to two major ski resorts and to Yellowstone National Park, the cost of living is preventing younger, school aged families from relocating to the area. In fact, the newer population often consists of second home ownership. 253 PERSONNEL RESOURCE ALLOCATIONS The Bozeman School District staff is divided into four primary employee groups: certified, classified, professional, and administrative. Full Time Equivalent(FTE) history for each group is as follows: FY2015-16 FY2016-17 FY2017-18 FY2018-19 2019-20 FY2020-21 FY2021-22 FY2022-23 Employee Group Actual FTE Actual FTE Actual FTE Actual FTE Actual FTE Actual Budgeted FTE Budgeted FTE Certified 444.2 464.8 473.5 475.4 484.6 527.3 528.2** 547.0** Classified & 323.4 326.2 326.5 317.9 312.1 278.47 309.1 319.2 Professional* Administrative 26.0 26.0 26.0 28.0 27.0 27.0 28.0 27.0 Total 793.6 817.0 826.0 821.3 823.7 832.77 865.3 893.2 Source:District records * Classified and professional staff are grouped together for purposes of this chart because positions often change classification over time. ** The District's budgeting methods often cause budgeted FTE to vary from actual staffing levels. The variance is caused by a combination of: • Pool budgeting for certain employees. For some employee types, the District allocates a certain amount of money because FTE is not known and cannot be determined at the time the budget is adopted. For example, the 2022-23 Elementary General Fund budget includes $150,000 for Overflow Paraprofessionals based on historical cost trends. While the FTE associated with these employees is included in the historical data, actual staffing levels for the current year will be determined when school starts and actual enrollment numbers are known. • The District pays for some staff and programs out of special purpose "non-budgeted"funds reserved for a specific use. However, the District's adopted budget does not include these special purpose funds. As a result, the FTE associated with these programs typically are included in the actual historical counts but not in the adopted budget. • Some positions are included in the budget, but not filled unless enrollment warrants them. 254 Employee Groups Each of these groups is further described below. • Certified Staff. Certified staff includes staff licensed in a position that requires a certificate. In Bozeman, this group includes classroom teachers, counselors, librarians, physical and occupational therapists, and school psychologists. This group is represented by the Bozeman Education Association ("BEA"). In the spring of 2021, the District and BEA agreed to terms of a two-year compensation contract covering years 2021-22 and 2022-23. Financial highlights of the agreement include: ■ A 2.5% and 1.5% raise on base in 2021-22 and 2022-23, respectively. In addition to the cost of increasing the base salary, the salary schedule provides increases for years of service and education attainment. ■ Continued agreement that the District and employees will evenly split the first 20% of the annual average health insurance price tag increase At the time of the agreement, the total estimated cost of the package was estimated at$2,884,989 (8.08%) over two years: 2021-22 2022-23 Two-Year Total Total Prior Year Compensation $ 35,718,307 $ 37,328,667 $ 73,046,974 Estimated Salar;Increase $ 1,484,990 $ 1,149,259 $ 2,634,249 Estimated Benefit Increase $ 125,370 $ 125,370 $ 250,740 Total Projected Compensation $ 37,328,667 $ 38,603,296 $ 75,931,964 Increase$ $ 1,610,360 $ 1,274,629 $ 2,884,989 Increase% 4.51% 3.41% 8.08% Source:District records These costs will be partially reduced by employee turnover. Like many school districts across the nation, our student achievement data affirms that COVID-19 has negatively impacted student learning across all grade levels, and in some cases, increased the achievement gap. In accordance with the BEA collective bargaining agreement, 255 the teacher workday begins at 8 am and ends at 4pm. However, teachers often work hours above and beyond their contract time to effectively plan for and address the COVID-19 related learning loss. To compensate staff for this additional time outside of their contracted work day, the District agreed to a $1,000 stipend per full-time certified educator during both the 2021-2022 and 2022-2023 school years. Approximately 526 employees were eligible for the Learning Loss Stipend, for a total cost of$1,250,000. The funding for these payments came from the District's ESSER III grant in 2021 and will come from the District's Interlocal Agreement Fund in 2022, since the ESSER grants were fully spent out as of June 30, 2022. The State of Montana Board of Education prescribes certified staffing levels to meet accreditation standards, and the District uses these accreditation standards as the basis for its staffing. The accreditation standards can be found online. Although there are many nuances to the accreditation standards, the general guidelines are as follows: Certified Position Maximum student load per FTE Kindergarten, 1st, and 2nd grade teachers 20 3rd and 4th Grade Teachers 28 5th through 12th Grade Teachers 30 6th through 12th Grade Teachers 30 —Kindergarten through 12th Grade Counselors 400 Kindergarten through 12th Grade Librarians 500 Source:Administrative Rule of Montana State accreditation standards allow districts to exceed these class size limitations in grades K-5 by supplementing with "overflow" paraprofessional support. • Classified Staff. Classified staff includes most hourly, non-exempt staff. Classified positions include custodians, paraprofessionals, food service staff, and secretaries, and administrative support. This group is represented by the Bozeman Classified Employees' Association ("BCEA"). In the spring of 2021, the District and BCEA agreed to terms of a two-year compensation contract covering years 2021-22 and 2022-23. Financial highlights of the agreement include: ■ A 3% raise on base in both 2022-23 and 2022-23. In addition to the cost of increasing the base salary, the salary schedule provides increases for years of service. 256 ■ Raising the starting wage of grade A employees (a column in the pay matrix that is not currently in use) to$14 per hour in 2021-22, and increasing the other columns commensurately to address recruitment and retention issues and significant cost of living increases in the Gallatin valley. ■ Continued agreement that the District and employees will evenly split the first 20% of the annual average health insurance price tag increase At the time of the agreement, the total estimated cost of the package was $952,909 (11.78%) over two years: 2021-22 2022-23 Two-Year Total Total Prior Year Compensation $ 8,086,455 $ 8,581,891 $ 16,668,346 Estimated Salar;Increase 367,483 304,347 671,830 Estimated Benefit Increase 127,954 153,125 281,078 Total Projected Compensation $ 8,581,891 $ 9,039,363 $ 17,621,254 Increase$ $ 495,436 $ 457,472 $ 952,909 Increase °0 6.13% 5.33% 11.78°'C1 Source:District records As with the certified agreement, these costs will be partially offset by employee turnover. • In addition to these negotiated annual increases, the Board of Trustees approved mid-contract pay increases for B.C.E.A. food service and special education paraprofessionals to assist with recruiting and retaining those positions in the fall of 2021. In addition, the Board of Trustees also agreed to wage increases in December 2021 for the remaining employees within the B.C.E.A. These schedules reflected wage increases for Classified staff that did not previously receive increases earlier in the fall. These increases were created to assist the district in hiring, developing, and retaining highly qualified and effective personnel to meet the program's needs. • Professional Staff. Professional staff represents a diverse group of seemingly unrelated employee functions. Professional employees can be either FSLA exempt or non-exempt, and they do not have union representation. These employees do not have a step and lane compensation structure. The FLSA non-exempt professional employees will receive 3% salary increases in 2021-22 and 2022-23, while the FLSA exempt professional employees will receive 2% salary increases in both years. All Professional staff also receive additional 257 compensation in the amount of$13,900 in 2022-23, up from $13,300 in 2021-22. • In addition to the increases agreed upon in the Professional review, the Professional staff received an additional increase of $.67/hour approved by the Board of Trustees in December 2021. All eligible employees received retroactive increases to all hours worked on or after July 1, 2021. These increases were created to recruit and retain highly qualified individuals to meet the district's needs. Together, the Classified & Professional hourly increases resulted in an approximate cost of$274,000 per year. Professional staff includes but is not limited to: ■ Payroll Supervisor ■ Accounting Supervisor ■ Technology Supervisor ■ Support Services Supervisor ■ Technology Support Staff ■ Transportation Coordinator ■ Superintendent's Secretary ■ Deputy Superintendent Secretaries ■ Assistant to Human Resources Director ■ Special Education Coordinators ■ Payroll Technician ■ District Athletic Trainer and Assistant ■ Benefits &Wellness Coordinator Trainer • Administration. Bozeman Public Schools Administration includes the district superintendent, principals, central office administration. With the exception of the Superintendent, administrative compensation is dictated by Board Policy 6143 and Procedure 6143P. The Board of Trustees determine the compensation of the Superintendent and Deputy Superintendents annually. Administrators will receive 2% base salary increases in both 2021-22 and 2022-23, which will cost the District an estimated $132,437 over those two years: 2021-22 2022-23 Two Year Total Total Prior Year Compensa`on $ 3,653,673 S 3,697,145 S 7,350,818 Esimated Increase 43,472 88,965 132,437 Total Projected Compensaion $ 3,697,145 $ 3,786,110 $ 7,483,255 Increase% 1.19% 2.41% 3.62% Source:District records 258 The State of Montana Board of Education prescribes staffing levels for certified administrators, and the District uses these accreditation standards as the basis for its staffing. The State's general guidelines are as follows: Certified Administrative Position Staffing Requirements Superintendent Required for districts with 31+ FTE Licensed Staff Principal: 0.5 FTE Required for schools with enrollments of 175—249 students Principal: 1.0 FTE Required for schools with enrollments of 250 -549 students Principal: 2.0 FTE Required for schools with enrollments of 550 - 1049 students Principal: 3.0 FTE Required for schools with enrollments of 1050— 1549 students Principal: 4.0 FTE Required for schools with enrollments of 1550—2049 students Principal: 5.0 FTE Required for schools with enrollments of 2050+students Source:Administrative Rule of Montana Staffing levels for other administrative positions are determined internally, rather than by Board of Education rules. 259 2022-23 Staffing Allocations Montana's state accreditation standards provide the basic framework for the District's staffing model. As detailed above, the District anticipates enrollment to continue to rebound in 2022-23. To accommodate that enrollment and comply with the accreditation standards, the 2022-23 budget includes staffing allocations as follows: CccDbe 2022 Para Prolecied Enrolment AdIn wswa rs Teachers counselors Libra, _ Custoians Secretancs Food Service professionals cue- Total FTE Lorgkloow Elem 299 1.0 18.1 2.4 1.0 1.5 1.3 0.8 9.7 35.8 Irving Elem 215 0.5 11.6 2.0 0.7 1.5 1.3 1.1 6.6 25.2 Whilber Elem 286 1.0 19.5 4.8 1.0 1.5 1.3 1.1 11.1 41.2 Hawihome Elem 374 1.0 20.6 2.2 1.0 1.5 1.3 0.9 7.2 35.6 Morning Star Elem 478 '.0 22.7 3.1 '.0 2.5 1.8 0.9 8.1 41.0 Emily Didurson Elem 563 2.0 33.2 3.6 1.5 2.5 1.8 0.9 13.2 58.5 Hyatie Elem 518 1.0 32.0 4.4 1.0 2.5 1.8 1.1 11.' $4.8 Meadowlark Elerr, W0 1.0 29.7 4.4 1.5 2.5 1.8 1.0 12.3 $4.1 K-5 Elem Total 3,336 8.5 187.2 26.9 8.7 16.0 12.0 7.7 79.3 346.3 clref Joaeph MS T74 0 52.6 4.6 1.9 5.5 3.8 2.4 11.7 0.5 83.9 Sacwwrea MS 883 2.0 54A 5.0 2.0 5.5 3.3 3.4 12.5 0.5 88.6 Middle School Total 1.657 3.0 107.0 9.6 3.9 11.0 7.1 5.8 24.1 1.0 172.5 Bozeman Online Charter School � 2.5 - - - - - 0.9 - 3.9 Bozeman High School 1,275 :0.5 6.5 2.0 14.0 8.0 5.0 10.4 3.0 132.9 C�ailM High School 1,276 85.3 6.8 2.0 11.0 8.0 5.9 8.6 2.` 133.6 High School Total 2,551 165.8 13.3 4.0 25.0 16.0 11.0 19.0 5.5 266.5 K-12 School Total ELF_"_`_ 1_Z �° 16.6 52.0 35.1 24.5 123.3 6.5 785 3 Wilson Admin Building NJA. 5.5 28.7 - - E.5 54.7 Support SOVN= NIA 5.4 3.5 2.5 - 2.0 13.4 Distxhinde/Unallocated NJA. 7.6 - - 11.2 3.0 33.2 Distridwide Total` 16.6 T0.5 67.2 27.0 134 4 20 0 MA Source:District records 260 The District's transition to two high schools was officially completed during the 2021-22 school year. However, high school enrollment and class offerings have continued to necessitate additional certified FTE. The additional certified FTE for the high school this year saw an increase of 10.5 FTE. The certified allocations by department for each of the buildings are as follows: 2022-23 Budgeted BHA GHS Districtwide 2021-22 Department Certified FTE Certified FTE Total FTE Actual Change Art 4.0 7.0 6.0 Business 1.7 3.0 3.0 - Family&Consumer Science = 1.7 3.0 3.0 World Languages 5.2 4.8 10.0 9.4 0.6 Language Arts = = 14.1 28.0 26.0 2 1 Math i. 1 11.2 21.6 21.2 04 Music 2.2 5.4 5.0 0 4 Health Enhancement 5.6 6.8 12.4 11.6 0.8 Science 8.3 8.8 17.1 15.3 1.8 Social Studies 10.2 10.0 20.2 19.0 1.2 T&I 4.0 4.2 8.2 7.4 0.8 BioMedical Science 1.4 1.6 3.0 3.0 0.0 Special Education 9.0 8.9 17.9 17.7 0.2 Library 2.0 2.0 4.0 4.0 - Counseling 4.0 4.0 8.0 8.0 - Specialists 6.3 3.8 10.1 8.8 1.3 Total Certified FTE 89.1 89.8 178.9 168.4 10.5 Administrators 3.5 3.5 7.0 7.0 - GRAND TOTAL 92.6 93.3 185.9 175.4 10.5 Source:District records 261 The continued need for High School staffing was not expected when the District added a second high school and is a contributing factor to the District's structural imbalance described in the Financial Section of this document. With the decreased enrollment in Elementary district, the district was able to decrease the Administrative FTE allocation for both Irving and Bozeman Online Charter School from 2.0 FTE to 1.0 FTE. This resulted in an administrative position reduction and a physical move for the Bozeman Charter School from the Willson Administrative offices to Irving Elementary. Lastly, the following table shows the allocation of K-5 grade level teachers by building: _ Bozeman Longs;` -�Pr Iry H=s: = _= = C r_ r H yaMe Meadowlark Onine Taal Dauber 2022 Projected Enrolment 2W 1 = - C ? 518 603 91 3,427 Certied FTE: Kindergamen 2.00 1.00 3.X 2.00 3.00 4.00U 4.00 4.00 - 23.00 1 st Grade 2.00 2.00 3.00 2.00 3.00 5.00 4.00 4.00 - 25.00 2nd Grade 2.00 1.00 2.00 3.00 4.0C 5.00 4.50 - 23.50 3rd Grade 2.00 1.00 1.00 3.00 3.00 3.00 3.00 - 18.00 4th Grade 2.00 1.00 2.00 1.00 3.00 3.0C 3.00 3.00 - 18.00 51h Grade 2.00 1.00 2.00 1.00 3.00 3.00 2.00 3.00 - 17.00 Combo Class 1.00 - 1.00 1.00 - 1.00 - - 2.50 6.50 K-5 Classroom Total 13.00 7.00 15.00 10.00 18.00 23.00 21.00 21.50 2.50 131.00 Prior Year K-5 Classroom FTE 12.00 9.00 15.00 11.00 19.00 22.00 21.00 21.00 5.00 135.00 Classroom FTE Change 1.00 (2.00) - 0.001 11.001 1.00 - 0.50 (2.50) (4.,M) The FTE decrease will be achieved by attrition -no staff members lost their jobs because of these budgeted changes. 262 OUTSTANDING BOND ISSUES The Bozeman School District is growing, and facility expansions have been necessary to accommodate our increasing enrollment. These expansions and new construction projects have been funded by General Obligation bond debt. Projects for which payments are currently being made include: ■ Bozeman High School Expansion and Renovation. In 2006, local voters approved a $39 million renovation and expansion project for Bozeman High School. Bonds for the project were issued in three separate series in 2006, 2007, and 2008. The project expanded the building to 417,000 square feet. At capacity, the building is anticipated to accommodate 2,400 students. All of those bonds, along with the Hyalite bonds referenced below, were eventually refinanced 2014, 2015, and 2017. Those phased refinancing issues each targeted specific maturities to take advantage of lower interest rates. ■ Hyalite Elementary Construction. In 2007, the District reached enrollment capacity for its K-5 elementary buildings. Shortly thereafter in 2008, voters approved a $17.5 million bond to construct a seventh elementary. As noted, those bonds were refinanced in 2014, 2015, and 2017 to take advantage of lower interest rates. ■ Meadowlark Elementary Construction. In 2012, the District again reached enrollment capacity for its K-5 elementary buildings. At that time, voters approved a $26.375 million to construct an eighth elementary, renovate Longfellow Elementary, and expand the District's Support Services Building. Meadowlark Elementary opened in 2013 and enrollment projections indicate the school will be at capacity for the 2022-23 school year. ■ Chief Joseph Middle School Construction. Bozeman's first middle school, Chief Joseph Middle School, was originally located on the Bozeman High School campus. In 2006, the high school needed the space, so the District approached voters to move CJMS to a new location and use the existing middle school space for high school purposes. The original bond for the project was $14.1 million; however, the project proved costlier than the initial budget allowed. A subsequent$5.75 million bond was approved by voters and issued to complete it. Both bonds were refinanced in 2014 and 2015 to take advantage of lower interest rates. ■ Sacajawea Middle School and Hawthorne Elementary School Renovations and Expansions. In 2015, the District reached capacity at its two Middle School facilities. In November 2015, Bozeman Elementary voters approved two bonds totaling $21.5 million to renovate and expand Sacajawea Middle School and Hawthorne Elementary. The Sacajawea bond is a 20-year bond that matures in 2035; the Hawthorne bond is a 16-year bond that matures in 2032. 263 ■ Gallatin High School Construction and Renovations to Bozeman High School. High school enrollment was expected to exceed Bozeman High School's 2400-student capacity in 2020. In light of these projections, voters approved $125 million in May 2017 to build a second comprehensive high school and to renovate or demolish the areas of Bozeman High School that were not addressed a decade earlier. Bozeman High School and Gallatin High School have capacities of 1,685 and 1,500 students, respectively. Both buildings have also been master planned for future expansions that would bring their enrollment capacities to 1,800 each. The District issued the bonds in accordance with its cash flow needs and expected interest rate costs. In 2017, the District issued $100 million of the $125 million authorized to fund the planning costs and initial work on the project. The bonds were offered for sale and successfully sold on August 3, 2017, and the final true interest cost of the issue was 2.94%. The District issued the remaining $25 million of bonds authorized in September 2019 at a final true interest cost of 2.10%. 264 BOZEMAN PUBLIC SCHOOLS ELEMENTARY DEBT SERVICE FUND-PAYMENT SCHEDULE Payment Date 2012 Issue 2014 Issue 2015 Issue 2016 Issue 2022 Issue(2013 Reissue) Total 2.42% Agent 2.29% Agent 2.25% Agent 2.60% Agent 4.00% Agent Agent Total Annual Principal Interest Fee Principal Interest Fee Principal Interest Fee Principal Interest Fee Principal Interest Fee Principal Interest Fee Debt Service 12/1/2022 - 83,325 - 90,494 - - 111,700 JJ 475,000 336,900 - - 186,542 $ 475,000 $ 808,960 $ - 6/1/2023 485,000 83,325 500 1,260,000 90,494 1,000 135,000 111,700 5001 500,000 332,150 500 1,055,000 181,500 500 $ 3,435,000 $ 799,169 $ 3,000 FY23 Subtotal 485,000 166,650 500 1,260,000 180,988 1,000 135,000 223,400 500 975,000 669,050 500 1,055,000 368,042 500 $ 3,910,000 $ 1,608,129 $ 3,000 $ 5,521,129 12/1/2023 76,050 - 65,294 110,350 500,000 319,650 - 160,400 - $ 500,000 $ 731,744 $ 6/1/2024 500,000 76,050 500 1,315,000 65,294 1,000 1,070,000 110,350 500 515,000 307,150 500 170,000 160,400 500 $ 3,570,000 $ 719,244 $ 3,000 $ 5,523,988 12/1/2024 - 68,550 - - 41,400 - - 94,300 - 530,000 294,275 - - 157,000 - $ 530,000 $ 655,525 $ - 6/1/2025 515,000 68,550 500 1,360,000 41,400 1,000 1,105,000 94,300 500 545,000 281,025 500 170,000 157,000 500 $ 3,695,000 $ 642,275 $ 3,000 $ 5,525,800 12/1/2025 - 60,825 - - 21,000 - - 72,200 - 550,000 267,400 - - 153,600 - $ 550,000 $ 575,025 $ - 6/1/2026 530,000 60,825 500 1,400,000 21,000 1,000 1,155,000 72,200 500 565,000 253,650 500 185,000 153,600 500 $ 3,835,000 $ 561,275 $ 3,000 $ 5,524,300 12/1/2026 - 52,875 - - - - - 49,100 - 575,000 239,525 - - 149,900 - $ 575,000 $ 491,400 $ - 6/1/2027 545,000 52,875 500 1,200,000 49,100 500 600,000 228,025 500 1,630,000 149,900 500 $ 3,975,000 $ 479,900 $ 2,000 $ 5,523,300 12/1/2027 - 44,700 - - 25,100 - 605,000 216,025 - - 117,300 - $ 605,000 $ 403,125 $ - 6/1/2028 560,000 44,700 500 1,255,000 25,100 500 620,000 203,925 500 1,685,000 117,300 500 $ 4,120,000 $ 391,025 $ 2,000 $ 5,521,150 12/1/2028 36,300 630,000 191,525 83,600 - $ 630,000 $ 311,425 $ 6/1/2029 580,000 36,300 500 500 640,000 178,925 500 3,060,000 83,600 500 $ 4,280,000 $ 298,825 $ 2,000 $ 5,522,250 12/1/2029 - 27,600 - - 655,000 166,125 - - 22,400 - $ 655,000 $ 216,125 $ - 6/1/2030 595,000 27,600 500 670,000 153,025 500 1,120,000 22,400 500 $ 2,385,000 $ 203,025 $ 1,500 $ 3,460,650 12/1/2030 - 18,675 - 685,000 139,625 - $ 685,000 $ 158,300 $ - 6/1/2031 615,000 18,675 500 700,000 125,925 500 $ 1,315,000 $ 144,600 $ 1,000 $ 2,303,900 12/1/2031 - 9,450 - 710,000 111,925 - $ 710,000 $ 121,375 $ - 6/1/2032 630,000 9,450 500 720,000 97,725 500 $ 1,350,000 $ 107,175 $ 1,000 $ 2,289,550 12/1/2032 - - - 500,000 83,325 - $ 500,000 $ 83,325 $ - 6/1/2033 510,000 73,325 500 $ 510,000 $ 73,325 $ 500 $ 1,167,150 12/1/2033 525,000 63,125 $ 525,000 $ 63,125 $ 6/1/2034 535,000 52,625 500 $ 535,000 $ 52,625 $ 500 $ 1,176,250 12/1/2034 545,000 41,925 - $ 545,000 $ 41,925 $ - 6/1/2035 555,000 31,025 500 $ 555,000 $ 31,025 $ 500 $ 1,173,450 12/1/2035 565,000 19,925 - $ 565,000 $ 19,925 $ - 6/1/2036 575,000 8,625 500 $ 575,000 $ 8,625 $ 500 $ 1,169,050 TOTAL $ 5.555.000 $ 956.700 5.000 5.335.000 $ 436.375 $ 4.000 $ 5.920.000 $ 925.500 $ 3.500 $ 16.300.000 $ 4.818.400 7.000 $ 9.075.000 $ 2 $ 4.000 $ 42,185,000 $ 9,193,417 $ 23,500 51.401.917 265 Bozeman Elementary Summary of Outstanding Bond Payments $6,000,000 $5,000,000 $4,000,000 $3,000,000 • $2,000,000 $1,000,000 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 FY2033 FY2034 FY2035 FY2036 ■Agent Fee $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $1,500 ■Interest $1,608,12 $1,450,98 $1,297,80 $1,136,30 $971,300 $794,150 $610,250 $419,150 $302,900 $228,550 $156,650 $115,750 $72,950 $28,550 ■Principal Pmts $3,910,00 $4,070,00 $4,225,00 $4,385,00 $4,550,00 $4,725,00 $4,910,00 $3,040,00 $2,000,00 $2,060,00 $1,010,00 $1,060,00 $1,100,00 $1,140,00 266 BOZKMn PiblicScfwoa Debt Lill Am"a EWmatalry Ertl rg t3Jl Ye7 ESIrT17ted DE4:SerVLe 11 ESM-AM OUM"rg ATWI E51rr►1te0 EfOM Tax Base ANS Value per ANB DeM Lm4 Mew S" Boras piele C12t46 BMZ Debt kWq 2013 124.859.611 4.089 S 3217 65.771.565 26.37500D 49.490.000 521,791 15,759,774 2014 125.394,150 42% S 32.54 69,895,920 52,Sb5,000 271,791 17,069,129 2015 1317.62.88r 4,505 S 33-14 149295,700 49,490.000 - 99,805,700 2016 127702,815 4,621 S 32.80 151,568,800 21.500000 68.125,000 - 83,"3.800 20r 133,379A57 4,731 S 33-6r 159292,770 - 64.310,000 - 94,982,770 2018 151.994,906 4,860 S 34.35 166141,000 59.350.0OD - 1071581,000 2019 156191Ar8 4.936 S 3667 181,0D3,120 54.675.000 - 125,326.120 2020 186201,043 5.036 S 3668 186201.043 50.450.000 - 135.751,043 2021 191,687.364 5,064 S 3923 198660,720 46,095,000 - - 152,5657.2D 2022 224,0857M 5,049 S 37 97 Z24085.702 9.075.000 42,185,000 3430000 - 181,900.702 2023 231,009258 4.9D5 S 4578 231 XF 258 - :SZ75.000 3.910.000 1927.34258 Bozeman Elementary Debt Capacity Analysis $250,000,000 $200,000,000 $150,000,000 $100,000,000 $50,000,000 j2014"2015 2016 2017 2018 1 2019 1 2020 2021 1 2022 2023 0 Elementary Debt Margin Remaining $17,069,129 $99,805,700 $83,443,800 $94,982,770 $107,581,000 $126,328,120 $135,751,043 $152,565,720 $181,900,702 $192,734,258 0 Elementary Outstanding Debt $52,826,791 $49,490,000 $68,125,000 $64,310,000 $59,360,000 $54,675,000 $50,450,000 $46,095,000 $42,185,000 $38,275,000 Source: District Records 267 BOZEMAN PUBLIC SCHOOLS HIGH SCHOOL DEBT SERVICE FUND- PAYMENT SCHEDULE Payment Date 2014 Issue 2017 Issue(Refunding) 2017 Issue(New$) 2019 Issue Total 2.49% Agent 1.84% Agent 2.94% Agent 2.10% Agent Total Annual Principal Interest Fee Principal Interest Fee Principal Interest Fee Principal Interest Fee Principal Interest Agent Fee Debt Service 12/1/2022 - 146,350 1,000 37,650 500 2,010,000 1,821,775 500 360,000 421,700 500 2,370,000 2,427,475 2,500 6/1/2023 1,885,000 146,350 630,000 37,650 2,065,000 1,771,525 365,000 414,500 4,945,000 2,370,025 - FY23 Subtotal 1,885,000 292,700 1,000 630,000 75,300 500 4,075,000 3,593,300 500 725,000 836,200 500 7,315,000 4,797,500 2,500 $ 12,115,000 12/1/2023 - 111,650 1,000 - 29,775 500 2,115,000 1,719,900 500 370,000 410,850 500 2,485,000 2,272,175 2,500 6/1/2024 1,965,000 111,650 - 645,000 29,775 2,165,000 1,667,025 - 370,000 401,600 5,145,000 2,210,050 - $ 12,114,725 12/1/2024 - 72,525 1,000 - 20,100 500 2,220,000 1,612,900 500 390,000 392,350 500 2,610,000 2,097,875 2,500 6/1/2025 2,040,000 72,525 - 660,000 20,100 - 2,275,000 1,557,400 - 395,000 382,600 - 5,370,000 2,032,625 - $ 12,113,000 12/1/2025 - 31,725 1,000 - 10,200 500 2,335,000 1,500,525 500 415,000 372,725 500 2,750,000 1,915,175 2,500 6/1/2026 2,115,000 31,725 - 680,000 10,200 - 2,385,000 1,446,575 - 415,000 362,350 - 5,595,000 1,850,850 - $ 12,113,525 12/1/2026 - - - - 2,445,000 1,386,950 500 970,000 354,050 500 3,415,000 1,741,000 1,000 6/1/2027 2,510,000 1,325,825 - 990,000 329,800 - 3,500,000 1,655,625 - $ 10,312,625 12/1/2027 2,570,000 1,263,075 500 1,015,000 305,050 500 3,585,000 1,568,125 1,000 6/1/2028 2,635,000 1,198,825 - 1,035,000 284,750 - 3,670,000 1,483,575 - $ 10,307,700 12/1/2028 2,690,000 1,146,125 500 1,055,000 264,050 500 3,745,000 1,410,175 1,000 6/1/2029 2,740,000 1,092,325 - 1,080,000 242,950 3,820,000 1,335,275 - $ 10,311,450 12/1/2029 2,795,000 1,037,525 500 1,100,000 221,350 500 3,895,000 1,258,875 1,000 6/1/2030 2,850,000 981,625 - 1,125,000 199,350 - 3,975,000 1,180,975 - $ 10,310,850 12/1/2030 2,910,000 924,625 500 1,135,000 182,475 500 4,045,000 1,107,100 1,000 6/1/2031 2,970,000 866,425 - 1,150,000 165,450 - 4,120,000 1,031,875 - $ 10,304,975 12/1/2031 3,025,000 811,100 500 1,170,000 148,200 500 4,195,000 959,300 1,000 6/1/2032 3,085,000 750,600 - 1,190,000 130,650 - 4,275,000 881,250 - $ 10,311,550 12/1/2032 3,145,000 688,900 500 1,210,000 112,800 500 4,355,000 801,700 1,000 6/1/2033 3,210,000 626,000 - 1,225,000 94,650 4,435,000 720,650 - $ 10,313,350 12/1/2033 3,270,000 561,800 500 1,245,000 76,275 500 4,515,000 638,075 1,000 6/1/2034 3,340,000 496,400 - 1,260,000 57,600 4,600,000 554,000 - $ 10,308,075 12/1/2034 3,405,000 429,600 500 1,280,000 38,700 500 4,685,000 468,300 1,000 6/1/2035 3,475,000 361,500 - 1,300,000 19,500 - 4,775,000 381,000 - $ 10,310,300 12/1/2035 3,540,000 292,000 500 - 3,540,000 292,000 500 6/1/2036 3,615,000 221,200 - 3,615,000 221,200 - $ 7,668,700 12/1/2036 3,685,000 148,900 500 3,685,000 148,900 500 6/1/2037 3,760,000 75,200 - 3,760,000 75,200 - $ 7,669,600 12/1/2037 - - - 6/1/2038 - - - - - - - - - - $ TOTAL $ 8,005,000 $ 724,500 $ 4,000 $ 2,615,000 $ 195,450 $ 2,000 $ 85,240,000 $ 29,784,150 $ 7,500 $ 23,615,000 $ 6,386,325 $ 6,500 119,475,000 37,090,425 20,000 $ 156,585,425 268 Bozeman High School Summary of Outstanding Bond Payments 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 FY2033 FY2034 FY2035 FY2036 ■Agent 2,500 2,500 2,500 2,500 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 500 ■ Interest 4,797,50 4,482,22 4,130,50 3,766,02 3,396,62 3,051,70 2,745,45 2,439,85 2,138,97 1,840,55 1,522,35 1,192,07 849,300 513,200 ■Principal Pmts 7,315,00 7,630,00 7,980,00 8,345,00 6,915,00 7,255,00 7,565,00 7,870,00 8,165,00 8,470,00 8,790,00 9,115,00 9,460,00 7,155,00 269 Bozeman Public Schools Debt Link Ana ys iB High School Ending Bal Year Estimated Fac. Guar. Estimated Outstanding Annual Estimated Ended Tax Base ANB TV per AN B Debt Limit New Issue Debt Payment AB Bonds Debt Wrae 2013 148,311,838 1,884 $ 72.21 74,155,919 - 63,015,000 - - 11,140,919 2014 152,997,133 1,936 $ 75.22 76,498,567 - 28,510,000 - - 47,988,567 2015 157,393,739 2,005 $ 78.68 157,753,400 - 26,220,000 - - 131,533,400 2016 152,115,661 2,016 $ 68.39 152,115,661 - 24,255,000 - - 127,860,661 2017 159,327,210 2,160 $ 82.39 117,%2,400 - 22,165,000 - - 155,797,400 2018 182556,412 2,242 $ 84.37 189,157540 100,000,000 119,990,000 - - 69,167,540 2019 187A15,184 2,268 $ 90.49 205,231,320 - 114,255,000 - - 90,976,320 2020 223,747,892 2,312 $ 90.99 223,747,892 25,000,000 133,315,000 - - 90,432,892 2021 230,172,095 2,434 $ %.83 235,684220 - 126,525,000 - - 109,159,220 2022 269,441,207 2,460 S 94.57 269,441207 - 119,475,000 7,050,000 - 149,%6,207 2023 278,036,597 2,587 S 109.53 283,354,110 - 112,160,000 7,315,000 - 171,194,110 Bozeman High School Debt Capacity Analysis $300,000,000 $250,000,000 $200,000,000 $150,000,000 $100,000,000 $50,000,000 $- 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 ■ High School Debt Mahon Remaking $47,988567 $131,533,400 $127,86Q661 $155,797,400 $69,167,540 $90,976,320 $90,432,892 $109,159,220 $149,%6,207 $171,194,110 ■ High School Outstandng Debt $28,510,000 $26,220,000 $24,255,000 $2Z165,000 $119,990,000 S114,255,000 $133,315,000 $126,525,000 $119,475,000 $11Z16Q000 Source: District Records 270 STUDENT AND DISTRICT PERFORMANCE MEASURES The Bozeman School District Bozeman's budget is formulated around our Long Range Strategic Plan. The district has established three measurable goals tied to the LRSP goal area to help focus the work of the District toward achievement of its Core Purpose. Core Purpose- `Bozeman Public Schools exist to provide an outstanding education that inspires and ensures high achievement so every student can succeed and make a difference in a rapidly changing world community." Three, five-year goals help to focus the collective efforts of the District in achieving student success for all: 1. Early Literacy Goal: By 2025, 85% of all children entering Kindergarten will have requisite literacy skills. 2. Grade Level Reading Goal: By 2025, 90% of all BSD7 3rd Grade Students will demonstrate grade-level reading skills. 3. PLC Goal: By spring of 2025 all BSD7 schools PK-12 will have fully implemented Professional Learning Communities (PLC's) in place that will support the closing of the achievement gap. A PLC is a group of educators that meets regularly, shares expertise, and works collaboratively to improve teaching skills and the academic performance of students. 4. Graduation Goal: By 2025, 95% of BSD7 students in each graduation cohort will earn a regular high school diploma in four years or fewer. The following graphs show the AA data related to achievement and demographics between the eight largest schools in the State of Montana. 271 English • • Proficientor Advanced AA District ELA SBAC 2020-2021 (Grades 3-8) AA District ACT ELA 2020-2021 (Grade 11) 00: 00 00), '5 00% 65 68% 75 00A 70.30% 59 24% 57.28% 54 847E 54.2D% 50.78% 52.50% 51.70% 45,10% a 4Z 19% 43 38% 43 35% G6 " 49 34% 46.50% 50 OOX 50.00% 38 40% 25 00% 25.00% 0 00%L 0 00% ar k J�a aim eoa De c Cp°j ,a0a O a � Jo `�¢ ele Source: District 2021-2022 Annual Report w - C d �- ,i. 272 Math - ' Proficient • Advanced AA District Math SBAC 2020-2021 (Grades 3-8) AA District ACT Math 2020-2021 (Grade 11) 1110 001 ;Oo0. 0 55.95% 48 D9% 511 UU, 41,48% 41 03'B 5- 41 40% 37.41% 3655% 34 02% 35 57% 34 50% 30.69% 30 80% 28 8D% 28.40% 28.40% 26.20% 23.50% 2b 25,OD% 25 DF)�- 0.00% 0 DD% c � 6a o ��e Qe o ��e ca ac ca J�a 6a o pe 01 ca Fa Source: District 2021-2022 Annual Report Total • llment % Economically Disadvantaged AA District PK-12 Enrollment 2020-2021 AA District-% Economically Disadvantaged 2020-2021 20,CJ0 100 00k, 16,712 15,C DC 75 0096 10,019 1fi,Clp-' 50.00% 4517% 4171% 35-67% 34-66% 29 82% 28 14% 27 08% S,t:DO 25,00% 14 16% 0.00% ell 1<101, lee v1a Source: District 2021-2022 Annual Report 273 GRADUATION RATES TOTAL STUDENTS 2022-2023: 7,357 86.41 WHITE 6.48% HISPANIC 0.29% PACIFIC ISLANDER 2.52% 1 1 1 A\o Illl+l. iNflU14A.A'n.1. 60.00% BLACK 1 11 STUDENT : TEACHER RATIOS ATTENDANCE RATES K-8 DISTRICT 9-12 DISTRICT K-8 DISTRICT 9-12 DISTRICT 15 : 1 16 : 1 95.2% 95.5% Source: 0 Annual Report GLOSSARY OF TERMS ACT(American College Test) - national standardized test that serves as a measurement of aptitude and critical thinking. American Indian Achievement Gap Payment -A state payment made to a school district's General Fund for each American Indian student enrolled in the district. The amount of the payment is determined each legislative session. ANB (Average Number Belonging) - Each October and February, school districts report the number of students enrolled in their schools to the OPI. From these counts, ANB is calculated. ANB is then used to calculate the per-student entitlement, special education funding, Indian Education for All, and the Data for Achievement payment these, together with the basic entitlement, At-Risk Student payment, and the Quality Educator payment, make up the BASE (minimum) and Maximum general fund budget levels for the following school year. A school district is allowed to use current year ANB or 3-year average ANB for each budget unit by level (elementary or high school), whichever generates the greatest Maximum general fund budget. Current year ANB is the ANB for the budget unit for the ensuing school fiscal year. 3- year average ANB means an average of ANB over the most recent 3-year period, calculated by adding the current year ANB to the current ANB for each of the previous two school fiscal years, dividing the sum by 3, and rounding up to the next whole number. ARM (Administrative Rules of Montana) -Administrative rules are agency regulations, standards or statements of applicability that implement, interpret, or set law or policy. An agency can also adopt administrative rules that describe the organization, procedures or practice requirements of the agency. Agencies are given rulemaking authority through the legislative process. At-Risk Student Payment-A state payment made to a school district's General Fund to address the needs of at-risk students. The payment is distributed in the same manner as Title I monies are distributed to schools. The amount of the payment is determined each legislative session. BASE (Base Amount for School Equity) -The BASE budget is the minimum budget that a district must adopt for its General Fund. It is equal to 80% of the basic entitlement, 80% of the district's per-ANB entitlement, 100% of the Quality Educator payment, 100% of the At-Risk Student payment, 100% of the Indian Education 11 for All payment, 100% of the American Indian Achievement Gap payment, 100% of the Data for Achievement payment, 140% of the district's special education allowable cost payment, and 40% of the district's prorated special education cooperative cost payment. BPE (Montana Board of Public Education) -The Board of Public Education was created by the Montana Constitution of 1972 to exercise general supervision over the elementary and secondary schools of the state. 275 Basic Entitlement-The basic entitlement is the minimum General Fund funding each school district will receive if in operation. Bond -A written promise, generally under seal, to pay a specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed rate, usually payable periodically. The difference between a promissory note and a bond is that the latter usually runs for a longer period of time and requires greater legal formality. Budget Amendment-A budget amendment is a procedure used to adjust an adopted budget. The law allows amendments for unanticipated enrollment increases; destruction or impairment of school property; court judgment for damages against the district; enactment of legislation after the adoption of the budget; deferred projects to be funded from receipt of protested taxes, tax audit, or delinquent taxes; and unforeseen needs of the district that cannot be postponed without affecting the safety of students and employees or the educational functions of the school district. Budgeted Funds -A budgeted fund means any fund for which a budget must be officially adopted by the board of trustees in order to expend money from the fund. Budgeted funds include: General Fund, Building Reserve Fund, Transportation Fund, Adult Education Fund, Bus Depreciation Reserve Fund, Non-operating Fund, Tuition Fund, Technology Fund, Retirement Fund, Flexibility Fund, and Debt Service Fund. CRT—Criterion Referenced Test. A comparative test that use test scores to predict the future behavior or achievement of the individual attaining that score. CRV(Current replacement value)- the actual cost of replacing the facilities. CSCT—A comprehensive, planned course of community mental health out patient treatment provided in cooperation and under written contract. Data for Achievement Payment-A state payment made to a school district's General Fund to pay for access fees or other costs associated with use of or participation in the statewide data system administered by the office of public instruction or a comparable data system provided by a private vendor, including data entry and staff training on use of the systems. The payment is based on ANB, and the amount of the payment is determined each legislative session. Debt Limit-The maximum amount of gross or net debt legally permitted. District- School district, defined by state law as the territory under the jurisdiction of a single board of trustees (20-6-101, MCA). The four types of districts are elementary, high school, K-12, and county high school. A district may have one of the following characteristics: Joint— Consisting of territory situated in more than one county. Non-operating—No operating school; may continue as a nonoperating district for 3 years maximum. 276 ESSER— Elementary and secondary school emergency relief programs. Fiscal Year—The fiscal year for Montana schools is July 1 —June 30. FTE— Full time equivalency. Fund -A fiscal and accounting entity with a self-balancing set of asset, liability, fund equity, revenue, and expenditure accounts to record the flow of cash and other financial resources for a specific purpose or activity. Fund Balance Reappropriated -At the end of the fiscal year(June 30), most districts still have cash on hand. After considering any unpaid obligations, the remainder is referred to as Fund Balance. School districts are allowed to set aside, or reserve, some or all of their fund balance in order to continue operation of the school district until funding is received from the state and property taxes. Fund Balance Reappropriated is the difference between the end-of-year fund balance and the amount reserved for operations. It must be used to fund the next year's budget. In 2011, the legislature limited the amount of fund balance that may be appropriated to 15% of the maximum general fund budget. Excess funds must be remitted to the state guarantee account (70%) and state school facility account(30%). GASB— Governmental Accounting Standards Board. GTB (Guaranteed Tax Base) -The Guaranteed Tax Base Aid Program is a state program that provides subsidized funding for school districts whose ratio of taxable value to students in attendance is lower than the established statewide threshold. HiSet (High School Equivalency Test)—The High School Equivalency Test exam is the new alternative to the GED test. It can help participants achieve the important state-issued high school equivalency diploma. Indian Education for All Payment- Each district receives a state Indian Education for All payment to implement the provisions of the Montana constitution (Article X, section 1(2) and the statutory requirements for the recognition of American Indian cultural heritage (20-1-501, MCA). The payment is based on ANB, and the amount of the payment is determined each legislative session. IEP (Individualized Education Plan)—A document outlining the educational requirements and expectation for students who have been identified as needing special education. The document is developed jointly by the student's parents/guardians and school officials and reviewed periodically. IBG (Instructional Block Grant)— Payment to schools' general funds intended to cover the costs of instructional services to students with special needs. 277 LRSP—The District's Long Range Strategic Plan is the implementation framework that defines District initiatives and areas of focus. Each year, the Board, Administration, and community reviews the plan and drafts action that form the basis for the year's operations and budget. MCA (Montana Codes Annotated) - Montana laws enacted by the state Legislature. Each section is designated by a number which specifies the Title-Chapter-Part; for example, 20-9-301 denotes Title 20, Chapter 9, Part 301. Title 20 involves most laws pertaining to Montana schools. Maximum Budget-The Maximum General Fund budget is the sum of 100% of the district's basic entitlement, 100% of the district's per-ANB entitlement, 100% of the Quality Educator payment, 100% of the At-Risk Student payment, 100% of the Indian Education for All payment, 100% of the American Indian Achievement Gap payment, 100% of the Data for Achievement component, between 175% and 200% of its special education allowable cost payment, and between 75% and 100% of the district's prorated special education cooperative cost payment. Mill - Mill means literally 1/1000th. It is used to state the rate of taxation for property taxes. Thus a tax of 1 mill means a tax of$1 on each $1,000 of taxable property. NCES (National Center for Educational Statistics) —A division of the US Department of Education that collects, analyzes, and makes available data related to education. Nonbudgeted Fund -A non-budgeted fund is any fund for which an official budget is not required to be adopted in order to expend money on deposit in the fund. Expenditures from these funds are limited to the amount of cash balance in the fund. Non-budgeted funds include: School Food Services Fund, Impact Aid Fund, Miscellaneous Programs Fund, Enterprise Fund, Building Fund, Agency Fund, Lease or Rental Agreement Fund, Extracurricular Fund, Traffic Education Fund, and Endowment Fund OPI (Office of Public Instruction)—The people of Montana have elected a State Superintendent of Instruction as one of the five members of the Executive Branch since 1889. Montana demonstrates the high value it places on educating our children, by electing a State Superintendent for K-12 public education who is accountable directly to Montana citizens. Bylaw, the State Superintendent has general supervision of the K-12 public schools and districts. The State Superintendent also serves as a member of the Land Board, the State Library Commission, and as an ex-officio non-voting member of the Board of Public Education, the Board of Regents for the University System, and the Board of Education. The State Superintendent's office and staff is known as the Office of Public Instruction. Operating District- School district in which at least one school is operated. Over-BASE budget- If a district adopts a budget over the BASE (minimum) budget, that amount of budget is called the over-BASE budget. Proper—As used in "Bozeman Proper", meaning within the Bozeman City limits. 278 Per-ANB Entitlement- Per-ANB entitlement(also known as per-student entitlement) varies based on the total number of ANB in the school district. The per-ANB entitlement rates are determined by the Legislature. Per-Pupil Expenditures —Annual Fiscal Year expenditures as reported by each District on the Trustees' Financial Summary divided by ANB for the year. Includes expenditures from all funds, except Funds 17, 60, 70-81, 84, and 85 (Adult Ed, Building, Enterprise, and Trust Funds). Transfer between funds, districts and special education coops are excluded. PIR (Pupil-instruction-related day) -a day of teacher activities devoted to improving the quality of instruction. Quality Educator Payment- Each district and special education cooperative receives this General Fund state payment for each full-time equivalent licensed educator and for other licensed professionals employed by the school district, including registered nurses, licensed practical nurses, physical therapists, speech language professionals, psychologists, licensed social workers, counselors, occupational therapists, and nutritionists. The payment is based on ANB, and the amount of the payment is determined each legislative session. RSBG (Related Services Block Grant)— Payment to schools' general funds intended to cover the costs of non-instructional services to students with special needs. School Trust Lands - Under the Enabling Act that granted Montana its statehood in 1889, the federal government ceded 5.2 million acres of land across Montana for common school support. The State Board of Land Commissioners has the authority to direct, control, lease, exchange, and sell school lands and lands which have been or may be granted for the support and benefit of the various state educational institutions. Income and interest earnings from school trust lands are set aside in a "Guarantee Account" and statutorily appropriated to fund K-12 BASE aid. The Legislature builds these school trust funds into its revenue estimates for schools. If income and interest earnings from the school trust lands exceed an annual amount in excess of$56 million, and the total excess interest and income revenue exceeds one million, 50% must be reserved for an appropriation in the next regular session as part of the natural resource development payment and 50% must be distributed to schools on a per- 5 quality-educator basis. Revenue from the sale of timber on Common Schools land and income received from certain lands and riverbeds, are deposited in the School Facility and Technology Account, which was established to provide money to schools for facilities and technology improvements. SID—Special improvement districts are a public/private partnership in which property and business owners elect to make a collective contribution to the maintenance, development, and promotion of their commercial district. TIF or TIFD (Tax Increment Finance District) -A special taxing jurisdiction that receives the revenues from all other taxing jurisdictions (except the university mill levy)within its boundaries attributable to the increment value. The increment value is the difference between the current value of the taxable property and the base value. Essentially, the increment value is the growth in taxable property since the district was established. 279 TRS (Teacher's Retirement System)—State pension plan for teachers. Taxes - Compulsory charges levied by a governmental unit to finance services performed for the common benefit. Does not include special assessments. Trustees' Financial Summary (TFS)—Annual financial reports required by 20-9-213, MCA, which must be submitted to the County Superintendent not later than August 15 each year. The Office of Public Instruction prescribes and furnishes the structure of the report. Type E Bus—A district-owned bus, designed to carry 10 or fewer passengers, has an overall safety rating of five starts from the national highway traffic safety administration at the time of purchase, is insured in accordance with minimum coverage requirements set forth in 20-10-109, MCA and is purchased after 7/1/2017. 280 Bozeman Public Schools 2022-23 Adopted Budget Appendices 281 Bozeman Public Schools 1 ' J 2022-23 Adopted Budget Appendix 1 : 2022 Capital Projects Plan The following Capital Projects Plan was approved by the Bozeman School District Board of Trustees on February 14, 2022. It details projects to be completed in the current calendar year as well as those projects that will be deferred to a later date. 282 BOZEMAN PUBLIC SCHOOLS 2022 Capital Projects Summary February 11,2022 Elementary High School K-12 Total Building Reserve Building Reserve Building Reserve Other Funds Grand Total 7/1/21 Beginning Balance $2,460,469 $7,849,507 $10,309,976 N/A $10,309,976 Plus FY22Anticipated Revenue: $2,000,000 $1,650,000 $3,650,000 N/A $3,650,000 Less Recommended Project Costs: Districtwide $82,500 $82,500 $165,000 $0 $165,000 Bozeman HS $0 $6,368,000 $6,368,000 $55,000 $6,423,000 Gallatin HS $0 $266,000 $266,000 $55,000 $321,000 Van Winkle Stadium $0 $80,000 $80,000 $0 $80,000 Chief Joseph MS $321,000 $0 $321,000 $45,000 $366,000 Emily Dickinson $167,000 $0 $167,000 $0 $167,000 Hawthorne $156,000 $0 $156,000 $0 $156,000 Hyalite $122,000 $0 $122,000 $0 $122,000 Irving $115,000 $0 $115,000 $0 $115,000 Longfellow $173,000 $0 $173,000 $0 $173,000 Morning Star $155,000 $0 $155,000 $0 $155,000 Sacajawea MS $202,000 $0 $202,000 $35,000 $237,000 Whittier $239,000 $0 $239,000 $0 $239,000 Meadowlark $143,000 $0 $143,000 $0 $143,000 Willson Building $82,750 $248,250 $331,000 $0 $331,000 Willson Auditorium $7,000 $21,000 $28,000 $35,000 $63,000 Support Services $23,000 $23,000 $46,000 $0 $46,000 Bus Barn/Storage $0 $0 $0 $84,000 $84,000 Total Projected Costs $1,988,250 $7,088,750 $9,077,000 $309,000 $9,386,000 Projected Ending Balance $2,472,219 $2,410,757 $4,882,976 N/A $4,573,976 FCI categories: 1. Safety 2. Damage/Wearout 3. Code/Standards 4. Environmental Improvements 5. Energy Conservation 6.Aesthetics 7. Building Enhancements 283 Longfellow Elementary Annual Totals: $173,000 $135,000 $83,000 $0 $1,500,000 Line FCI Other Unfunded/ Project # Category Priority Description FY22 FY23 FY24 Funds Comments Unscheduled Number 1 7 1 Computer lab improvements $60,000 $0 $0 $0 Replace carpet,remove wood paneling and paint walls.Re-bid in $0 21-01-16 2022. Cyclical repairs/replacement to electric and lighting.Includes 2 1,2 1 Miscellaneous electrical/lighting updates&repairs $12,000 $3,000 $3,000 $0 upgrading interior/exterior lights to LED.Gym lighting $0 22-01-01 improvements. Main entry lighting improvements. 3 1,2 1 Miscellaneous mechanical/plumbing updates& $8,000 $3,000 $3,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures. $0 22-01-02 repairs 4 2,6 1 Miscellaneous interior/exterior painting $5,000 $5,000 $5,000 $0 Cyclical repainting of various areas. $0 22-01-03 Repairs and replacement of aging doors and frames.Electronic Miscellaneous doors,hardware,electronic access and $25 locks repairs and maintenance.Upgrades as needed to ensure 5 1,2,7 1 security upgrades ,000 $3,000 $3,000 $0 safe and secure entries into the building.Replace exterior doors $0 22-01-04 and bathroom stall dividers. 6 1,2 1 Miscellaneous asphalt repairs&maintenance. $2,000 $2,000 $2,000 $0 Cyclical repairs to asphalt surfaces.Includes parking lot& $0 22-01-05 playground paint striping. 7 2 1 Miscellaneous custodial equipment $1,000 $1,000 $1,000 $0 Replacement and repair of obsolete and worn out equipment. $0 22-01-06 8 2 1 Miscellaneous flooring $5,000 $5,000 $5,000 $0 Cyclical repairs/replacement of various flooring.Ongoing flooring $0 22-01-07 replacement project(corridors/classrooms/entries). 9 1,2 1 Miscellaneous roof repairs $5,000 $5,000 $5,000 $0 Cyclical repairs to roof,snow cleats,down spouts,etc. $0 22-01-08 10 1,2 1 Miscellaneous concrete repairs $2,000 $2,000 $2,000 $0 Cyclical repairs/replacement. $0 22-01-09 11 1,7 1 Miscellaneous SPED updates&repairs $1,000 $1,000 $1,000 $0 Cyclical repairs/replacement. $0 22-01-10 Cyclical maintenance of existing trees and shrubs.Also includes 12 4,6 1 Miscellaneous landscape maintenance $5,000 $3,000 $3,000 $0 aeration,fertilization and weed spraying;as well as pest control. $0 22-01-11 Includes site repairs at alley gate ramp. 13 2 1 Miscellaneous furniture replacement $5,000 $5,000 $5,000 $0 Cyclical replacement of old furniture. $0 22-01-12 14 2 1 Refurbish wood chip area $8,000 $8,000 $8,000 $0 Annual replenishment.Approx.4 inch $0 22-01-13 15 1,2 1 Maintenance finish gym floor and classrooms $2,000 $2,000 $2,000 $0 Annual gym maintenance refinishing. $0 22-01-14 Installation,repairs and upgrades to perimeter and security 16 1 1 Miscellaneous exterior fence repairs&upgrades $2,000 $2,000 $2,000 $0 fencing.Includes both pedestrian and vehicular gates and $0 22-01-15 openings.Also includes trash enclosures,playground equipment, bollards and equipment screening. Complete signage package for all interior rooms.New signs to 17 1,3 3 Interior room signage $10,000 $0 $0 $0 meet all relevant code provisions including braille and mounting $0 22-01-16 height. 18 2 3 Clock/intercom head end upgrade $15,000 $0 $0 $0 Existing system no longer supported.Replace intercom system $0 22-01-17 front end unit. Move play structures away from south side of building to an area 19 1,2,4 4 Reconfigure south side playground $0 $80,000 $0 $0 along the south fence adjacent to the fort structure.Project also $0 includes adding a retaining wall to address erosion along the south property line. 20 7 4 Prelim feasibility study for future SPED/ITO space $0 $5,000 $0 $0 Begin early planning and design for future need of SPED $0 department Addition to tractor shed to provide cover for implements. 21 7 5 Tractor shed addition and parking lot improvements $0 $0 $10,000 $0 Evaluate current parking configuration and fencing location. $0 Develop plan for expansion. 22 2 5 Asphalt playground maintenance $0 $0 $15,000 $0 Scheduled maintenance for durability and safety per updated $0 Asphalt&Playground Maintenance Plan. 23 1 5 New stage curtain hanging system $0 $0 $8,000 $0 Existing rigging is original and does not meet current safety $0 standards.Possible new curtains or curtain cleaning as well. 24 5 5 Install cooling system Install mechanical cooling at air handler $1,500,000 Unfunded FCI repairs FCI report renewal cost minus funded projects $1,041,981 FCI categories: 1.Safety 2.Damage/Wearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 284 Irving Elementary Annual Totals: $115,000 $63,000 $89,000 $0 $1,000,000 Line FCI Other Unfunded/ Project # Category Priority Description FY22 FY23 FY24 Funds Comments Unscheduled Number Regrade existing playground asphalt area. Fix drainage issues 1 1,2 2 Playground drainage and surfacing $100,000 $0 $0 $0 at various spots. New asphalt,concrere curb and landscape $0 21-02-18 areas.Re bid from 2021. 2 1,2 1 Miscellaneous electrical/lighting updates&repairs $3,000 $3,000 $3,000 $0 Cyclical repairs/replacement to electric and lighting. Includes $0 22-02-01 upgrading interior/exterior lights to LED. Update copy room light. 3 1,2 1 Miscellaneous mechanical/plumbing updates& $10,000 $5,000 $5,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures. $0 22-02-02 repairs 4 2,6 1 Miscellaneous interior/exterior painting $10,000 $5,000 $5,000 $0 Cyclical repainting of various areas. $0 22-02-03 Miscellaneous doors,hardware,electronic access and Repairs and replacement of aging doors and frames. Electronic 5 1,2,7 1 security upgrades $3,000 $3,000 $3,000 $0 locks repairs and maintenance.Upgrades as needed to ensure $0 22-02-04 safe and secure entries into the building. 6 1,2 1 Miscellaneous asphalt repairs&maintenance. $1,000 $3,000 $3,000 $0 Cyclical repairs to asphalt surfaces. Includes parking lot& $0 22-02-05 playground paint striping. Resurface playground in 2022. 7 2 1 Miscellaneous custodial equipment $2,000 $2,000 $2,000 $0 Replacement and repair of obsolete and worn out equipment. $0 22-02-06 Cyclical repairs/replacement of various flooring. Ongoing flooring 8 2 1 Miscellaneous flooring $8,000 $5,000 $5,000 $0 replacement project(corridors/classrooms/entries). Replace $0 22-02-07 vinyl cove base throughout building.K bathroom flooring. 9 1,2 1 Miscellaneous roof repairs $5,000 $5,000 $5,000 $0 Cyclical repairs to roof,snow cleats,down spouts,etc. $0 22-02-08 10 1,2 1 Miscellaneous concrete repairs $3,000 $3,000 $3,000 $0 Cyclical repairs/replacement. Perimeter sidewalks. $0 22-02-09 11 1,7 1 Miscellaneous SPED updates&repairs $1,000 $1,000 $1,000 $0 Cyclical repairs/replacement. $0 22-02-10 12 4,6 1 Miscellaneous landscape maintenance $5,000 $3,000 $3,000 $0 Cyclical maintenance of existing trees and shrubs. Also includes $0 22-02-11 aeration,fertilization and weed spraying;as well as pest control. 13 2 1 Miscellaneous furniture replacement $10,000 $5,000 $5,000 $0 Cyclical replacement of old furniture. Replace removed $0 22-02-12 playground equipment. 14 2 1 Refurbish wood chip area $6,000 $6,000 $6,000 $0 Annual replenishment. Approx.4 inch $0 22-02-13 15 1,2 1 Maintenance finish gym floor and classrooms $2,000 $2,000 $2,000 $0 Annual gym maintenance refinishing. $0 22-02-14 Installation,repairs and upgrades to perimeter and security 16 1 2 Miscellaneous exterior fence repairs&upgrades $2,000 $2,000 $2,000 $0 fencing. Includes both pedestrian and vehicular gates and $0 22-02-15 openings. Also includes trash enclosures,bollards and equipment screening. 17 2 2 Miscellaneous window screen replacement $2,000 $0 $0 $0 Replace damaged window screens. $0 22-02-16 18 1 2 Replace basement hatch door $2,000 $0 $0 $0 Install new access hatch to basement storage area. $0 22-02-17 19 2 2 Clock/intercom head end upgrade $15,000 $0 $0 $0 Existing system no longer supported. Replace intercom system $0 22-02-18 front end unit. 20 2,5,6 3 Music room bathroom remodel $5,000 $0 $0 $0 Replace old toilet and sink. Install modem fixtures. $0 22-02-19 21 2 3 Glycol full replacement $20,000 $0 $0 $0 Replace glycol throughout entire heating system. Includes $0 22-02-20 strainer clean out and flushing of the system. 22 6,7 3 Playground equipment master plan $0 $10,000 $0 $0 PIC project. Assist with locating and installing. Create long term $0 vision and plan. Provide proper ventilation to the crawlspace to mitigate humidity. 23 1,3 4 Kiln/Crawlspace/Dryer ventilation $0 $0 $30,000 $0 Locate and install proper ventilation for kiln/dryer. Kiln where $0 dryer is currently,relocate dryer. Wall off kiln area. 24 1,2 5 Removal of old unit ventilators/cabinet heaters $0 $0 $6,000 $0 Gym&kitchen area. May require abatement. $0 25 213 5 Additional classroom space $0 $0 $0 $0 Long term addition of more classroom space. Reference 2016 $1,000,000 preliminary arch study. Unfunded FCI repairs FCI report renewal cost minus funded projects $1,103,556 FCI categories: 1.Safety 2.DamageMearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 285 Hawthorne Elementary Annual Totals: $156,000 $53,000 $55,000 $0 $0 Line FCI Other Unfunded/ Project # Category Priority Description FY22 FY23 FY24 Funds Comments Unscheduled Number 1 2,6 2 Exterior building repairs $80,000 $0 $0 $0 Building envelope maintenance to address concrete cracking and $0 21-03-17 spelling. Includes complete exterior painting. Re-bid in 2022. Cyclical repairs/replacement to electric and lighting. Includes 2 1,2 1 Miscellaneous electrical/lighting updates&repairs $3,000 $3,000 $3,000 $0 upgrading interior/exterior lights to LED. Addition of pedestrian $0 22-03-01 lighting on north sidewalk. Addition of strobe light in kitchen 3 1,2 1 Miscellaneous mechanical/plumbing updates& $15,000 $5,000 $5,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures. $0 22-03-02 repairs 4 2,6 1 Miscellaneous interior/exterior painting $5,000 $5,000 $5,000 $0 Cyclical repainting of various areas. $0 22-03-03 Repairs and replacement of aging doors and frames. Electronic Miscellaneous doors,hardware,electronic access and $3 locks repairs and maintenance.Upgrades as needed to ensure 5 1,2,7 1 security upgrades ,000 $1,000 $3,000 $0 safe and secure entries into the building. Replace handrails in $0 22-03-04 stairwell. 6 1,2 1 Miscellaneous asphalt repairs&maintenance $3,000 $1,000 $1,000 $0 Cyclical repairs to asphalt surfaces. Includes parking lot& $0 22-03-05 playground paint striping. 7 2 1 Miscellaneous custodial equipment $2,000 $2,000 $2,000 $0 Replacement and repair of obsolete and worn out equipment. $0 22-03-06 Cyclical repairs/replacement of various flooring. Ongoing flooring 8 2 1 Miscellaneous flooring $5,000 $5,000 $5,000 $0 replacement project(corridors/classrooms/entries).Replace vinyl $0 22-03-07 base in areas and address cafeteria floor. 9 1,2 1 Miscellaneous roof repairs $5,000 $5,000 $5,000 $0 Cyclical repairs to roof,snow cleats,down spouts,etc. $0 22-03-08 10 1,2 1 Miscellaneous concrete repairs $2,000 $5,000 $5,000 $0 Cyclical repairs/replacement. $0 22-03-09 11 1 1,7 1 Miscellaneous SPED updates&repairs $1,000 $1,000 $1,000 $0 Cyclical repairs/replacement. $0 22-03-10 Cyclical maintenance of existing trees and shrubs. Also includes 12 4,6 1 Miscellaneous landscape maintenance $10,000 $3,000 $3,000 $0 aeration,fertilization and weed spraying;as well as pest control. $0 22-03-11 Enhance main entrance. Includes larger landscape improvements around property. Work with consultant on plan. 13 2 1 Miscellaneous furniture replacement $5,000 $5,000 $5,000 $0 Cyclical replacement of old furniture. Student desks/chairs-1 st $0 22-03-12 grade 14 2 1 Refurbish wood chip area $7,000 $7,000 $7,000 $0 Annual replenishment. Approx.4 inch $0 22-03-13 15 1,2 1 Maintenance finish gym floor and classrooms $2,000 $2,000 $2,000 $0 Annual gym maintenance refinishing. $0 22-03-14 Installation,repairs and upgrades to perimeter and security fencing. Includes both pedestrian and vehicular gates and 16 1 2 Miscellaneous exterior fence repairs&upgrades $5,000 $3,000 $3,000 $0 openings. Also includes trash enclosures,bollards and $0 22-03-15 equipment screening. Fencing replacement at staff parking lot and fencing along Church. 17 2 2 Alta Care room window $3,000 $0 $0 $0 Need operable window in Rm 228 $0 22-03-16 18 2,5 2 Install second boiler $50,000 $0 $0 $0 Need for second boiler unit for system redundancy. $0 22-03-17 19 1,6,7 3 Playground shade structure $10,000 $0 $0 $0 Joint project with PAC to plan,design and install new playgournd $0 22-03-18 shade structure. 20 1,2,6,7 3 Cafeteria acoustical sound treatment $20,000 $0 $0 $0 Sound mitigation efforts to reduce noise levels in cafeteria. Work $0 22-03-19 to include ceiling treatment as well as possible door openings. Unfunded FCI repairs FCI report renewal cost minus funded projects $1,062,556 FCI categories: 1.Safety 2.Damage/Wearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 286 Whittier Elementary Annual Totals: $239,000 $394,000 $66,000 $0 $10,000 Line FCI Other Unfunded/ Project # Category Priority Descrlptlon FY22 FY23 FY24 Funds Comments Unscheduled Number Cyclical repairs/replacement to electric and lighting.Includes 1 1,2 1 Miscellaneous electrical/lighting updates&repairs $8,000 $5,000 $5,000 $0 upgrading interior/exterior lights to LED.Focus on girls and boys $0 22-04-01 restmom.Add electrical outlets to pergola/courtyard. 2 1,2 1 Miscellaneous mechanical/plumbing updates& $12,000 $5,000 $5,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures. $0 22-04A2 repairs Add heater to custodial shed. Cyclical repainting of various areas.Paint trim around front 3 2,6 1 Miscellaneous interiooexterior painting $5,000 $5,000 $5,000 $0 office.Patch and paint damaged wall areas.Paint walls of new $0 22.04.03 entry waiting area and gym wall. Miscellaneous doors,hardware,electronic access and Repairs and replacement of aging doors and frames.Electronic 4 1,2,7 1 $3,000 $3,000 $3,000 $0 locks repairs and maintenance.Upgrades as needed to ensure $0 22-04-04 security upgrades safe and secure entries into the building. 5 1.2 1 Miscellaneous asphalt repairs&maintenance. $3,000 $3,000 $3,000 $0 Cyclical repairs to asphalt surfaces.Includes parking lot& $0 22-04-05 playground paint striping.Pothole repair in parking lot. 6 2 1 Miscellaneous custodial equipment $3,000 $1,000 $1,000 $0 Replacement and repair of obsolete and worn out equipment. $0 22-04A8 New snow plow attachment. 7 2 1 Miscellaneous flooring $12,000 $5,000 $5,000 $0 Cyclical repairs/replacementofv dousfloodng.Ongoingflooring $0 22-0407 replacement project(Rms 1,2,5,6). 8 1,2 1 Miscellaneous roof repairs $5,000 $5,000 $5,000 $0 Cyclical repairs to roof,snow cleats,down spouts,etc.Explore $0 22.04A8 installing gutters along both wings. Cyclical repairs/replacement.Replace concrete stoops at 9 1,2 1 Miscellaneous concrete repairs $3,000 $3,000 $3,000 $0 classroom exterior doors.Existing stoops have heaved and are $0 22 04-09 cracking.Prevents doors from fully opening.Include ramp at exterior gym door and irrigation repair. 10 1,7 1 Miscellaneous SPED updates&repairs $3,000 $1,000 $1,000 $0 Cyclical repairs/replacement.ITO room padding and door $0 22-04-10 hardware.Study carrels and file cabinet. Cyclical maintenance of existing trees and shrubs.Also includes 11 4,6 1 Miscellaneous landscape maintenance $8,000 $3,000 $3,000 $0 aeration,fertilization and weed spraying;as well as pest control. $0 22-04-11 Includes larger landscape improvements around property. Timers for hose irrigation. 12 2 1 Miscellaneous furniture replacement $15,000 $5,000 $5,000 $0 Cyclical replacement of old furniture.Picnic table,benches, $0 22.04-12 music stand mck and student desks. 13 2 1 Refurbish wood chip area $8,000 $8,000 $8,000 $0 Annual replenishment.Appmx.4 inch $0 22.04.13 14 1,2 1 Maintenance finish gym floor and classrooms $5,000 $3,000 $3,000 $0 Annual gym maintenance refinishing.Stage floor refinishing. $0 22.04-14 Installation,repairs and upgrades to perimeter and security IS 1 1 Miscellaneous exterior fence repairs&upgrades $6,000 $1,000 $1,000 $0 fencing.Includes both pedestrian and vehicular gates and $0 22.04-15 openings.Also includes trash enclosures,bollards and equipment screening.Add crash bare to 3 exterior fence gates. 16 1,2 1 Replace music choral risers $10,000 $0 $0 $0 Purchase new choral risers to replace old and failing risers. $0 22.04.16 17 2 1 Clock/intercom head end upgrade $15,000 $0 $0 $0 Existing system no longer supported.Replace intercom system $0 22.04-17 front end unit. Repairs and replacement of aging doors and frames.Cyclical replacement program to replace all wooden interior doors. 18 1,2,3 1 Interior/Exterior door replacement $30,000 $0 $0 $0 Include new interior doors in gym.(1)pocket(1)kitchen. Door $0 22-04-18 replacement design completed in 2017.Include new re-key project for all doors.Costs include doors,frames,existing retrofits plus patching and repairs. 19 1,2,5 1 Building mechanical upgrades $25,000 $0 $0 $0 Install building wide thermostatic mixing valve and new water heater. $0 22-0419 20 2,3,5 2 Relief fan replacement/upgrade $40,000 $0 $0 $0 Address the wornout fans at the ends of each classroom corridor. $0 22.04-20 21 2,7 3 Modular classroom upgrades $12,000 $0 $0 $0 Install new blinds on windows,install divider wall in one room, $0 22-04-21 walk off carpel tiles at doorways. 22 1,3 3 Roof access upgrades $5,000 $0 $0 $0 Improve roof access with ladders or new attic access. $0 22-04-22 23 3,7 4 Gym office remodel $3,000 $60,000 $0 $0 Remodel project to create a new office space for HE teacher. $0 22-04-23 Consultant investigation.Feasabilily study. Project includes rebuild of staff parking lot.Enhancement to 24 1,2 4 6th Ave Masterplan $0 $200,000 $0 $0 sidewalks,boulevards and loading/unloading zones.2019 $0 planning/design effort. Repair drainage and concrete issues along south portion of 25 2,4 4 Courtyard/playground drainage enhancements $0 $50,000 $0 $0 building.Includes sidewalk from SPED doors to the east,as well $0 as grass area adjacent to play equipment. Complete signage package for all interior rooms.New signs to 26 3 4 Interior room signage $0 $8,000 $0 $0 meet all relevant code provisions including braille and mounting $0 height. 27 2,7 4 Repair/replace lockers $0 $20,000 $0 $0 Repair,replace or repaint lockers.Existing units have surpassed $0 life cycle. 28 5 5 Gymnasium window replacement study $0 $0 $2,000 $0 Investigate advantages of daylight and thermal upgrades to gym $0 windows. 29 2 5 Upgrade glycol addition tank $0 $0 $4,000 $0 Pressure control circuit is not resolute enough to stop short $0 cycling of pump. 30 2 5 Repaire to exterior cracks in brick $0 $0 $4,000 $0 Building envelope repairs.Brick above gym door exit needs $0 repair. 31 7 5 Boiler removal $0 $0 $0 $0 Disassemble old boiler in basement and remove.Spare parts for $5,000 Willson boiler. 32 3 5 Address kiln ventilation $0 $0 $0 $0 $5,000 Unfunded FCI repairs FCI report renewal cost minus funded projects $979,556 FCI cabgortas:1.Safety 2.DamegeW-ut 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 287 Morning Star Elementary Annual Totals: $155,000 $57,000 $147,000 $0 $0 Line FCI Other Unfunded/ Project # Category Priority Description FY22 FY23 FY24 Funds Comments Unscheduled Number 1 1,2 1 Miscellaneous electrical/lighting updates&repairs $3,000 $3,000 $3,000 $0 Cyclical repairs/replacement to electric and lighting. Includes $0 22-05-01 upgrading interior/exterior lights to LED. 2 1,2 1 Miscellaneous mechanical/plumbing updates& $18,000 $3,000 $3,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures. $0 22-05-02 repairs Building wide faucet replacement. 3 2,6 1 Miscellaneous interior/exterior painting $5,000 $5,000 $5,000 $0 Cyclical repainting of various areas. $0 22-05-03 Miscellaneous doors,hardware,electronic access and Repairs and replacement of aging doors and frames. Electronic 4 1,2,7 1 security upgrades $5,000 $3,000 $3,000 $0 locks repairs and maintenance.Upgrades as needed to ensure $0 22-05-04 safe and secure entries into the building. Evaluate storefronts. 5 1,2 1 Miscellaneous asphalt repairs&maintenance. $3,000 $3,000 $3,000 $0 Cyclical repairs to asphalt surfaces. Includes parking lot& $0 22-05-05 playground paint striping. Additional parking lot signage. 6 2 1 Miscellaneous custodial equipment $2,000 $2,000 $2,000 $0 Replacement and repair of obsolete and worn out equipment. $0 22-05-06 7 2 1 Miscellaneous flooring $5,000 $5,000 $5,000 $0 Cyclical repairs/replacement of various flooring. Ongoing flooring $0 22-05-07 replacement project(corridors/classrooms/entries). 8 1,2 1 Miscellaneous roof repairs $5,000 $5,000 $5,000 $0 Cyclical repairs to roof,snow cleats,down spouts,etc. $0 22-05-08 Cyclical repairs/replacement. Sidewalk along bus turnaround 9 1,2 1 Miscellaneous concrete repairs $25,000 $5,000 $5,000 $0 and towards main back doors. Fix drainage issues. ADA ramp $0 22-05-09 at front sidewalk. Main entry area. East stairs replacement. 10 1,7 1 Miscellaneous SPED updates&repairs $1,000 $1,000 $1,000 $0 Cyclical repairs/replacement. $0 22-05-10 11 1,2 1 Miscellaneous bleacher/partition wall repairs&service $3,000 $3,000 $3,000 $0 Cyclical repairs/replacement. $0 22-05-11 Cyclical maintenance of existing trees and shrubs. Also includes aeration,fertilization and weed spraying;as well as pest control. 12 4,.6 1 Miscellaneous landscape maintenance $15,000 $4,000 $4,000 $0 Grass improvements at shade structure. Adjust irrigation and $0 22-05-12 add sod at East entrance. Remove garden planter boxes and fencing. 13 2 1 Miscellaneous furniture replacement $5,000 $5,000 $5,000 $0 Cyclical replacement of old furniture. $0 22-05-13 14 2 1 Refurbish wood chip area $8,000 $8,000 $8,000 $0 Annual replenishment. Approx.4 inch $0 22-05-14 15 2 2 Classroom window shades replacement $10,000 $0 $0 $0 Cyclical replacement of old/damaged classroom shades. $0 22-05-15 Installation,repairs and upgrades to perimeter and security 16 1 2 Miscellaneous exterior fence repairs&upgrades $2,000 $2,000 $2,000 $0 fencing. Includes both pedestrian and vehicular gates and $0 22-05-16 openings. Also includes trash enclosures,bollards and equipment screening. West side greenhouse fencing. 17 2 2 Clock/intercom head end upgrade $15,000 $0 $0 $0 Existing system no longer supported. Replace intercom system $0 22-05-17 front end unit. 18 1,2 4 Upgrade fire panel $5,000 $0 $0 $0 Existing panel no longer supported by manufacturer. $0 22-05-18 19 2 3 Glycol full replacment $20,000 $0 $0 $0 Replace glycol throughout entire heating system. Includes $0 22-05-19 strainer clean out and flushing of the system. 20 2 5 Replace gym partition wall $0 $0 $90,000 $0 Full replacement of original partition wall. $0 Unfunded FCI repairs FCI report renewal cost minus funded projects $1,063,556 FCI categories: 1.Safety 2.Damage/Wearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 288 Emily Dickinson Elementary Annual Totals: $167,000 $86,000 $56,000 $0 $800,000 Line FCI Other Unfunded/ Project # Category Priority Description FY22 FY23 FY24 Funds Comments Unscheduled Number 1 1,2 1 Miscellaneous electrical/lighting updates&repairs $3,000 $3,000 $3,000 $0 Cyclical repairs/replacement to electric and lighting. Includes $0 22-06-01 upgrading interior/exterior lights to LED. Miscellaneous mechanical/plumbing updates& Cyclical repairs/replacement of mechanical/plumbing fixtures. z 1,2 1 $18,000 $3,000 $3,000 $0 Bathroom plumbing work(sinks,fixtures&partitions).Building $0 22-06-02 repairs wide faucet replacement. 3 2,6 1 Miscellaneous interior/exterior painting $5,000 $5,000 $5,000 $0 Cyclical repainting of various areas. $0 22-06-03 Repairs and replacement of aging doors and frames. Electronic Miscellaneous doors,hardware,electronic access and $3 locks repairs and maintenance.Upgrades as needed to ensure 4 1,2,7 1 security upgrades ,000 $3,000 $3,000 $0 safe and secure entries into the building. New storefronts at $0 22-06-04 playground doors. Cyclical repairs to asphalt surfaces. Includes parking lot& 5 1,2 1 Miscellaneous asphalt repairs&maintenance. $3,000 $3,000 $3,000 $0 playground paint striping. Paint striping along fire lane and bus $0 22-06-05 turnaround. 6 2 1 Miscellaneous custodial equipment $2,000 $2,000 $2,000 $0 Replacement and repair of obsolete and worn out equipment. $0 22-06-06 Cyclical repairs/replacement of various flooring. Ongoing flooring 7 2 1 Miscellaneous flooring $10,000 $5,000 $5,000 $0 replacement project(corridors/classrooms/entries). Walk off $0 22-06-07 carpet at playground doors. Ramp to custodial office. 8 1,2 1 Miscellaneous roof repairs $5,000 $5,000 $5,000 $0 Cyclical repairs to roof,snow cleats,down spouts,etc. $0 22-06-08 9 1,2 1 Miscellaneous concrete $10,000 $5,000 $5,000 $0 Cyclical repairs/replacement. Loading dock and sidewalk repairs. $0 22-06-09 10 1,7 1 Miscellaneous SPED updates&repairs $1,000 $1,000 $1,000 $0 Cyclical repairs/replacement. $0 22-06-10 11 4,6 1 Miscellaneous bleacher/partition wall repairs&service $2,000 $2,000 $2,000 $0 Cyclical repairs/replacement. $0 22-06-11 Cyclical maintenance of existing trees and shrubs. Also includes 12 2 1 Miscellaneous landscape maintenance $9,000 $4,000 $4,000 $0 aeration,fertilization and weed spraying;as well as pest control. $0 22-06-12 Includes larger landscape improvements around property. Cyclical replacement of old furniture. Provide 3 options for 13 2 1 Miscellaneous furniture replacement $5,000 $5,000 $5,000 $0 teacher's desks. New lightweight folding tables. Cork board for $0 22-06-13 Music room. 14 1,2 1 Refurbish wood chip area $8,000 $8,000 $8,000 $0 Annual replenishment. Approx.4 inch $0 22-06-14 Installation,repairs and upgrades to perimeter and security 15 1 1 Miscellaneous exterior fence repairs&upgrades $3,000 $2,000 $2,000 $0 fencing. Includes both pedestrian and vehicular gates and $0 22-06-15 openings. Also includes trash enclosures,bollards and equipment screening. Repair fencing at playground. 16 1,2 2 Storefront door replacement $30,000 $0 $0 $0 Replace failing storefront doors at Main Entrance and both $0 22-06-16 playground entrances. 17 2 3 Glycol full replacement $20,000 $0 $0 $0 Replace glycol throughout entire heating system. Includes $0 22-06-17 strainer clean out and flushing of the system. 18 2,7 3 Stage sound system improvements $4,000 $0 $0 $0 Replace/upgrade sound system for stage and gym. $0 22-06-18 19 2,3 3 Replace electrical transformer $8,000 $0 $0 $0 Preventative replacement of transformer. Replaced Morning Star $0 22-06-19 in 2018. Same models. Similar conditions exist. 20 1 3 Complete re-keying project $10,000 $0 $0 $0 Finish re-keying project that was started last year. 22-06-20 21 2,6,7 4 New school marquee sign $8,000 $0 $0 $0 Replace school marquee signage at the corner of Annie. $0 22-06-21 22 2 4 New custodial tractor $0 $30,000 $0 $0 Replacement and repair of obsolete and worn out equipment. $0 23 1 5 Parking lot replacement $0 $0 $0 $0 Plan long term solution for flow&circulation $300,000 24 7 5 Cafeteria addition $0 $0 $0 $0 Possible cafeteria addition $500,000 Unfunded FCI repairs FCI report renewal cost minus funded projects $1,051,556 FCI categories: 1.Safety 2.Damage/Wearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 289 Hyalite Elementary Annual Totals: $122,000 $82,000 $62,000 $0 $0 Line FCI Other Unfunded/ Project # Category Priority Description FY22 FY23 FY24 Funds Comments Unscheduled Number 1 1,2 1 Miscellaneous electrical/lighting updates&repairs $5,000 $5,000 $5,000 $0 Cyclical repairs/replacement to electric and lighting. Includes $0 22-07-01 upgrading interior/exterior lights to LED. Front light timers. 2 1,2 1 Miscellaneous mechanical/plumbing updates&repairs $8,000 $3,000 $3,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures. $0 22-07-02 3 2,6 1 Miscellaneous interior/exterior painting $5,000 $5,000 $5,000 $0 Cyclical repainting of various areas. $0 22-07-03 Repairs and replacement of aging doors and frames. Electronic Miscellaneous doors,hardware,electronic access and $3 locks repairs and maintenance.Upgrades as needed to ensure 4 1,2,7 1 security upgrades ,000 $3,000 $3,000 $0 safe and secure entries into the building. Evaluate storefronts $0 22-07-04 and gym doors. 5 1,2 1 Miscellaneous asphalt repairs&maintenance. $8,000 $3,000 $3,000 $0 Cyclical repairs to asphalt surfaces. Includes parking lot& $0 22-07-05 playground paint striping. Replace some parking lot signage. Replacement and repair of obsolete and worn out equipment. 6 2 1 Miscellaneous custodial equipment $2,000 $2,000 $2,000 $0 Including new versamatic stand-up vacuum and back pack vac.4 $0 22-07-06 Carpet drying fans. 7 2 1 Miscellaneous flooring $5,000 $5,000 $5,000 $0 Cyclical repairs/replacement of various flooring. Ongoing flooring $0 22-07-07 replacement project(corridors/classrooms/entries). 8 1,2 1 Miscellaneous roof repairs $3,000 $3,000 $3,000 $0 Cyclical repairs to roof,snow cleats,down spouts,etc. $0 22-07-08 9 1,2 1 Miscellaneous concrete $3,000 $3,000 $3,000 $0 Cyclical repairs/replacement. Sidewalk repairs. Flagpole $0 22-07-09 repairs. 10 1,7 1 Miscellaneous SPED updates&repairs $2,000 $2,000 $2,000 $0 Cyclical repairs/replacement. $0 22-07-10 11 1,2 1 Miscellaneous bleacher/partition wall repairs&service $1,000 $1,000 $1,000 $0 Cyclical repairs/replacement. $0 22-07-11 Cyclical maintenance of existing trees and shrubs. Also includes aeration,fertilization and weed spraying;as well as pest control. Irrigation heads and spray zone adjustments. Maintenance and 12 4,6 1 Miscellaneous landscape maintenance $20,000 $5,000 $5,000 $0 materials for front of building.Upgrade irrigation controller to $0 22-07-12 Weathermatic. Replace landscape borders.Includes larger landscape improvements around property. Pruning and mulch addition. 13 2 1 Miscellaneous furniture replacement $4,000 $4,000 $4,000 $0 Cyclical replacement of old furniture. $0 22-07-13 14 2 1 Refurbish wood chip area $8,000 $8,000 $8,000 $0 Annual replenishment. Approx.4 inch $0 22-07-14 15 1,2 1 Maintenance finish gym floor and classrooms $5,000 $5,000 $5,000 $0 Annual gym maintenance refinishing. $0 22-07-15 Installation,repairs and upgrades to perimeter and security 16 1 2 Miscellaneous exterior fence repairs&upgrades $10,000 $5,000 $5,000 $0 fencing. Includes both pedestrian and vehicular gates and $0 22-07-16 openings. Also includes trash enclosures,bollards and equipment screening. Panic hardware on gates. 17 2 2 Replace building circ pump $10,000 $0 $0 $0 Replace failing building circ pump. $0 22-07-17 18 2 3 Glycol full replacement $20,000 $0 $0 $0 Replace glycol throughout entire heating system. Includes $0 22-07-18 strainer clean out and flushing of the system. 19 4,7 5 Gravel track around playfield $0 $20,000 $0 $0 PAC project $0 Unfunded FCI repairs FCI report renewal cost minus funded projects $1,096,556 FCI categories: 1.Safety 2.Damage/Wearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 290 Meadowlark Elementary Annual Totals: $143,000 $58,000 $61,000 $0 $8,000 Line FCI Other Unfunded/ Project # Category Priority Description FY22 FY23 FY24 Funds Comments Unscheduled Number 1 1,2 1 Miscellaneous electrical/lighting updates&repairs $2,000 $3,000 $5,000 $0 Cyclical repairs/replacement to electric and lighting. Includes 22-08-01 upgrading interior/exterior lights to LED. 2 1,2 1 Miscellaneous mechanical/plumbing updates&repairs $8,000 $4,000 $5,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures. 22-08-02 3 2,6 1 Miscellaneous interior/exterior painting $5,000 $5,000 $5,000 $0 Cyclical repainting of various areas. 22-08-03 Miscellaneous doors,hardware,electronic access and Repairs and replacement of aging doors and frames. Electronic a 1,2,7 1 security upgrades $3,000 $3,000 $3,000 $0 locks repairs and maintenance.Upgrades as needed to ensure 22-08-04 safe and secure entries into the building. 5 1,2 1 Miscellaneous asphalt repairs&maintenance. $3,000 $3,000 $3,000 $0 Cyclical repairs to asphalt surfaces. Includes parking lot& 22-08-05 playground paint striping. 6 2 1 Miscellaneous custodial equipment $2,000 $2,000 $2,000 $0 Replacement and repair of obsolete and worn out equipment. 22-08-06 7 2 1 Miscellaneous flooring $10,000 $5,000 $5,000 $0 Cyclical repairs/replacement of various flooring. Ongoing flooring 22-08-07 replacement project(corridors/classrooms/entries). 8 1,2 1 Miscellaneous roof repairs $3,000 $3,000 $3,000 $0 Cyclical repairs to roof,snow cleats,down spouts,etc. 22-08-08 9 1,2 1 Miscellaneous concrete $3,000 $3,000 $3,000 $0 Cyclical repairs/replacement. 22-08-09 10 1,7 1 Miscellaneous SPED updates&repairs $2,000 $2,000 $2,000 $0 Cyclical repairs/replacement. Cabinet doors in Rm 147 22-08-10 11 1,2 1 Miscellaneous bleacher/partition wall repairs&service $1,000 $1,000 $1,000 $0 Cyclical repairs/replacement. 22-08-11 Cyclical maintenance of existing trees and shrubs. Also includes aeration,fertilization and weed spraying;as well as pest control. 12 4,6 1 Miscellaneous landscape maintenance $25,000 $5,000 $5,000 $0 Maintenance and materials for landscape areas. Reduce 22-08-12 landscape areas. Granite boulder at front entry. Assist PAC with amphitheater and walking track. Includes larger landscape improvements around property. 13 2 1 Miscellaneous furniture replacement $10,000 $4,000 $4,000 $0 Cyclical replacement of old furniture. New furniture for library. 22-08-13 14 2 1 Refurbish wood chip area $8,000 $8,000 $8,000 $0 Annual replenishment. Approx.4 inch 22-08-14 15 1,2 1 Maintenance finish gym floor and classrooms $5,000 $5,000 $5,000 $0 Annual gym maintenance refinishing. 22-08-15 Installation,repairs and upgrades to perimeter and security 16 1 2 Miscellaneous exterior fence repairs&upgrades $2,000 $2,000 $2,000 $0 fencing. Includes both pedestrian and vehicular gates and 22-08-16 openings. Also includes trash enclosures,bollards and equipment screening. Additional North/South fencing. 17 2 2 Clock/intercom head end upgrade $15,000 $0 $0 $0 Existing system no longer supported. Replace intercom system 22-08-17 front end unit. Address continual water fixture failures due to a hard water 18 2 2 Building wide water softener $30,000 $0 $0 $0 condition that causes mineral buildup. Also includes replacing 22-08-18 trap primers building wide. 19 1 3 Security cameras $6,000 $0 $0 $0 Additional exterior security cameras. 22-08-19 20 2 5 Install variable speed drive on supply fan on Heat $8,000 Recovery Ventilators Unfunded FCI repairs FCI report renewal cost minus funded projects $1,075,556 FCI categories: 1.Safety 2.Damage/wearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 291 Chief Joseph Middle School Annual Totals: $321,000 $129,000 $71,000 $45,000 $500,000 Line FCI Other Unfunded/ Project # Category Priority Description FY22 FY23 FY24 Funds Comments Unscheduled Number 1 1,2 1 Miscellaneous electrical/lighting updates&repairs $3,000 $4,000 $5,000 $0 Cyclical repairs/replacement to electric and lighting. Includes 22-31-01 upgrading interior/exterior lights to LED. Miscellaneous mechanical/plumbing updates& Cyclical repairs/replacement of mechanical/plumbing fixtures. 2 1,2 1 $10,000 $5,000 $6,000 $0 Remove gas lines in 8th grade science rooms.Includes MERV13 22-31-02 repairs engineering review. 3 2,6 1 Miscellaneous interior/exterior painting $4,000 $4,000 $4,000 $0 Cyclical repainting of various areas. 22-31-03 Miscellaneous doors,hardware,electronic access and Electronic locks repairs and maintenance.Upgrades as needed 4 1,2 1 security upgrades $3,000 $3,000 $3,000 $0 to ensure safe and secure entries into the building. Addresses 22-31-04 front security modifications. 5 1,2 1 Miscellaneous asphalt repairs&maintenance. $5,000 $5,000 $5,000 $0 Cyclical repairs to asphalt surfaces. Includes parking lot& 22-31-05 playground paint striping. 6 2 1 Miscellaneous custodial equipment $4,000 $2,000 $2,000 $0 Replacement and repair of obsolete and worn out equipment. 22-31-06 Eye wash stations in science rooms. Cyclical repairs/replacement of various flooring. Ongoing flooring 7 2 1 Miscellaneous flooring $10,000 $5,000 $5,000 $0 replacement project(corridors/classrooms/entries).Walk off 22-31-07 carpet at main entrance to north entrance. 8 1,2 1 Miscellaneous roof repairs $5,000 $5,000 $5,000 $0 Cyclical repairs to roof,snow cleats,down spouts,etc. 22-31.08 9 1,2 1 Miscellaneous concrete/masonry updates&repairs $5,000 $5,000 $5,000 $0 Cyclical repairs/replacement. Concrete infill at flagpole area. 22-31-09 10 1,7 1 Miscellaneous SPED updates&repairs $1,000 $1,000 $1,000 $0 Cyclical repairs/replacement. 22-31-10 Cyclical maintenance of existing trees and shrubs. Also includes 11 4,6 1 Miscellaneous landscape maintenance $25,000 $10,000 $10,000 $0 aeration,fertilization and weed spraying;as well as pest control. 22-31.11 Includes larger landscape improvements around property. 12 2 1 Miscellaneous furniture replacement $5,000 $5,000 $5,000 $0 Cyclical replacement of old furniture. 22-31-12 13 2 1 Refurbish wood chip area $7,000 $7,000 $7,000 $0 Annual replenishment. Approx.4 inch 22-31.13 14 1,2 1 Maintenance finish gym floors $7,000 $7,000 $7,000 $0 Annual gym maintenance refinishing. 22-31-14 15 1 2 Security cameras $6,000 $0 $0 $0 Additional exterior security cameras. 22-31-15 Installation,repairs and upgrades to perimeter and security 16 1 2 Miscellaneous exterior fence repairs&upgrades $1,000 $1,000 $1,000 $0 fencing. Includes both pedestrian and vehicular gates and 22-31-16 openings. Also includes trash enclosures,bollards and equipment screening. 17 5,7 2 PV array installation $45,000 $0 $0 $45,000 Grant money to install PV array on the roof. 22-31.17 18 2 2 Hot water heater service and upgrade $25,000 $0 $0 $0 Replace kitchen hot water heater. 22-31-18 19 2 2 Clock/intercom head end upgrade $15,000 $0 $0 $0 Existing system no longer supported. Replace intercom system 22-31-19 front end unit. 20 2,5 2 Gym lighting controls $50,000 $0 $0 $0 Replace gym lighting and controls to a more modern and 22-31-20 maintainable system. Replace EIFS panels with more permanent and stronger material 21 1 2 Exterior building shell upgrades $50,000 $0 $0 $0 (metal siding/cement boards). Bird damage to EIFS has become 22-31-21 excessive and a long term solution is in need. Phased approach to identify best solution. 22 1,2 3 Access road gate $10,000 $0 $0 $0 Control access to the easement road associated with the city 22-31-22 sewer line. 23 5 3 Upgrade HVAC controller $25,000 $0 $0 $0 Convert JCI controls to JACE N4 control. Include retro 22-31.23 commissioning. 24 7 4 New softball field $0 $30,000 $0 $0 Construct new softball field similar to Sacajawea to allow for middle school softball on-site. 25 2 5 New custodial mower $0 $30,000 $0 $0 Add additional mower for school grounds 26 7 North building expansion $0 $0 $0 $0 Long term growth plan to add areas off aux gym that were $500,000 eliminated during construction. Unfunded FCI repairs FCI report renewal cost minus funded projects $897,556 FCI categories: 1.Safety 2.Damage/Wearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 292 Sacajawea Middle School Annual Totals: $202,000 $58,000 $60,000 $35,000 $0 Line FCI Other Unfunded/ Project # Category Priority Description FY22 FY23 FY24 Funds Comments Unscheduled Number Cyclical repairs/replacement to electric and lighting. Includes 1 1,2 1 Miscellaneous electrical/lighting updates&repairs $8,000 $4,000 $4,000 $0 upgrading interior/exterior lights to LED.Front entry lights and 22-32-01 grade wing exterior lights. 2 1,2 1 Miscellaneous mechanical/plumbing updates& $10,000 $5,000 $5,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures. 22-32-02 repairs Custodial floor sink replacement(south hall) 3 2,6 1 Miscellaneous interior/exterior painting $3,000 $3,000 $3,000 $0 Cyclical repainting of various areas. 22-32-03 Repairs and replacement of aging doors and frames. Electronic Miscellaneous doors,hardware,electronic access and $5 locks repairs and maintenance.Upgrades as needed to ensure 22-32-04 4 1,2,7 1 security upgrades ,000 $5,000 $5,000 $0 safe and secure entries into the building. Repairs to custodial garage door. 5 1,2 1 Miscellaneous asphalt repairs&maintenance. $5,000 $5,000 $5,000 $0 Cyclical repairs to asphalt surfaces. Includes parking lot& 2232-05 playground paint striping. 6 2 1 Miscellaneous custodial equipment $2,000 $2,000 $2,000 $0 Replacement and repair of obsolete and worn out equipment. 22-32-06 7 2 1 Miscellaneous flooring $30,000 $5,000 $5,000 $0 Cyclical repairs/replacement of various flooring. Ongoing flooring 22-32-07 replacement project(corridors/classrooms/entries). 8 1,2 1 Miscellaneous roof repairs $3,000 $3,000 $3,000 $0 Cyclical repairs to roof,snow cleats,down spouts,etc. 22-32-08 9 1,2 1 Miscellaneous concrete/masonry updates&repairs $15,000 $2,000 $2,000 $0 Cyclical repairs/replacement. Front oval&north grade wing. 2232-09 Sidewalk chase replacement. 10 1,7 1 Miscellaneous SPED updates&repairs $1,000 $1,000 $3,000 $0 Cyclical repairs/replacement. 22-32-10 11 1,2 1 Miscellaneous bleacher/partition wall repairs&service $2,000 $2,000 $2,000 $0 Cyclical repairs/replacement. 22-32-11 Cyclical maintenance of existing trees and shrubs. Also includes aeration,fertilization and weed spraying;as well as pest control. 12 4,6 1 Miscellaneous landscape maintenance $25,000 $8,000 $8,000 $0 Includes larger landscape improvements around property. 22-32-12 Replace dead trees along south gym exterior wall. Landscape boulders at football field road. 13 2 1 Miscellaneous furniture replacement $5,000 $5,000 $5,000 $0 Cyclical replacement of old furniture. 15 Music stands. 22-32-13 14 1,2 1 Maintenance finish gym floors $7,000 $7,000 $7,000 $0 Annual gym maintenance refinishing. 22-32-14 Installation,repairs and upgrades to perimeter and security 15 1 2 Miscellaneous exterior fence repairs&upgrades $1,000 $1,000 $1,000 $0 fencing. Includes both pedestrian and vehicular gates and 22-32-15 openings. Also includes trash enclosures,bollards and equipment screening. 16 5 2 Remove/reinstall various failed window units $5,000 $0 $0 $0 On-going failed window replacements. Old library windows. 22-32-16 Front entry glass. 17 1 2 Security cameras $10,000 $0 $0 $0 Additional exterior security cameras. 22-32-17 18 2 3 Hot water heater service and upgrade $30,000 $0 $0 $0 Possible addition of second hot water heater to provide more 22-32-18 storage. Maybe replace kitchen water heater. 19 2 3 New custodial mower $30,000 $0 $0 $0 Replace old Grasshopper. Existing mower is over 20 years old. 22-32-19 20 2,4,6 3 North rentention pond rehabilitation. $5,000 $0 $0 $35,000 Nat Geo Middle School Planetary Stewards grant award. 22-32-20 Unfunded FCI repairs FCI report renewal cost minus funded projects $1,016,556 FCI categories: 1.Safety 2.Damage/wearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 293 Bozeman High School Annual Totals: $6,368,000 $171,000 $163,000 $55,000 $0 Line FCI Other Unfunded/ Project # Category Priority Description FY22 FY23 FY24 Funds Comments Unscheduled Number 1 1,2 1 Miscellaneous electrical/lighting updates&repairs $20,000 $10,000 $10,000 $0 Cyclical repairs/replacement to electric and lighting. Includes 22-41-01 upgrading interior/exterior lights to LED. Miscellaneous mechanical/plumbing updates& Cyclical repairs/replacement of mechanical/plumbing fixtures. 2 1,2 1 repairs $30,000 $20,000 $20,000 $0 Tie in FCS to commercial kitchen boiler. Metals shop eye wash 22-41-02 station. 3 2,6 1 Miscellaneous interior/exterior painting $10,000 $10,000 $10,000 $0 Cyclical repainting of various areas.Repaint Hawk courtyard 22-41-03 Repairs and replacement of aging doors and frames. Electronic Miscellaneous doors,hardware,electronic access and $30 locks repairs and maintenance.Upgrades as needed to ensure 22-41-04 4 1,2,7 1 security upgrades ,000 $10,000 $10,000 $0 safe and secure entries into the building. Swin center doors and Long Hall doors. 5 1,2 1 Miscellaneous asphalt repairs&maintenance. $10,000 $10,000 $10,000 $0 Cyclical repairs to asphalt surfaces. Includes parking lot& 22-41-05 playground paint striping. 6 1,2 1 Miscellaneous interior/exterior signage $5,000 $2,000 $2,000 $0 Cyclical replacement and additions to exterior signage. Also 22-41-06 includes updating interior wayfinding signage 7 2 1 Miscellaneous custodial equipment $20,000 $20,000 $20,000 $0 Replacement and repair of obsolete and worn out equipment. 22-41-07 Floor scrubbers and accessories. Cyclical repairs/replacement of various flooring. Ongoing flooring 8 2 1 Miscellaneous flooring $10,000 $5,000 $5,000 $0 replacement project(corridors/classrooms/entries).N wing base 22-41-08 and joint repairs. 9 1,2 1 Miscellaneous roof repairs $10,000 $8,000 $5,000 $0 Cyclical repairs to roof,snow cleats,down spouts,etc. Shop roof 22-41-09 leaks. Long term H wing roof replacement. 10 1,2 1 Miscellaneous concrete/masonry updates&repairs $5,000 $3,000 $3,000 $0 Cyclical repairs/replacement. 22-41-10 11 1,7 1 Miscellaneous SPED updates&repairs $3,000 $3,000 $3,000 $0 Cyclical repairs/replacement. 22-41-11 12 1,2 1 Miscellaneous bleacher/partition wall repairs&service $10,000 $10,000 $10,000 $0 Cyclical repairs/replacement. 22-41-12 Cyclical maintenance of existing trees and shrubs. Also includes 13 4,6 1 Miscellaneous landscape maintenance $35,000 $15,000 $10,000 $0 aeration,fertilization and weed spraying;as well as pest control. 22-41-13 Irrigation repairs. 14 2 1 Miscellaneous furniture replacement $30,000 $10,000 $10,000 $0 Cyclical replacement of old furniture. New tables for metal shop. 22-41-14 15 1,2 1 Maintenance finish gym floors and classrooms $30,000 $30,000 $30,000 $0 Annual gym maintenance refinishing. 22-41-15 Installation,repairs and upgrades to perimeter and security 16 1 2 Miscellaneous exterior fence repairs&upgrades $5,000 $5,000 $5,000 $0 fencing. Includes both pedestrian and vehicular gates and 22-41-16 openings. Also includes trash enclosures,bollards and equipment screening. 17 1,2 2 Replacement and upgrades to security cameras $10,000 $0 $0 $0 Annual cyclical upgrades to address failed camera units and to 22-41-17 increase coverage. 18 5,7 2 PV array installation $45,000 $0 $0 $45,000 Grant money to install PV array on the roof. 22-41-18 19 7 2 Install basketball shot clocks $5,000 $0 $0 $10,000 Accomodate new MHSA rule $0 22-41-19 20 2,5,6,7 3 South entry and south cafeteria planning $10,000 $0 $0 $0 Design and construction plans for south entry/cafeteria. Update 22-41-20 flooring,lighting,trophy cases,concessions and cafeteria. 21 2,3,7 3 Winterization of old Van Winkle concessions $5,000 $0 $0 $0 Modifications to concessions building to allow for water shutoff in 22-41-21 the winter. 22 1,2,7 4 South gym floor protection $15,000 $0 $0 $0 Purchase new floor protection mat for South gym. 22-41-22 23 1,2,5,6 4 Locker room updates $15,000 $0 $0 $0 Updates to worn out and aging locker rooms. 22-41-23 24 1,2,3,4,5 5 Deferred maintenance items included in BHS $6,000,000 $0 $0 $0 Deferred maintenance to heating plants,grounds,gyms and renovations other areas affected by the renovation. 25 1,2 5 Track repairs $0 $0 $0 $0 Facilities needs assessment Unfunded FCI repairs FCI report renewal cost minus funded projects -$5,149,444 FCI categories: 1.Safety 2.Damage/Wearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 294 Gallatin High School Annual Totals: $266,000 $86,000 $102,000 $55,000 $0 Line FCI Other Unfunded/ Project # Category Priority Description FY22 FY23 FY24 Funds Comments Unscheduled Number Cyclical repairs/replacement to electric and lighting. Includes 1 1,2 1 Miscellaneous electrical/lighting updates&repairs $20,000 $3,000 $5,000 $0 upgrading interior/exterior lights to LED.Address library lighting 22-42-01 issues. 2 1,2 1 Miscellaneous mechanical/plumbing updates& $1,000 $3,000 $5,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures. 22-42-02 repairs 3 2,6 1 Miscellaneous interior/exterior painting $3,000 $3,000 $5,000 $0 Cyclical repainting of various areas. 22-42-03 Repairs and replacement of doors and frames. Electronic locks Miscellaneous doors,hardware,electronic access and $6 repairs and maintenance.Upgrades as needed to ensure safe 22-42-04 4 1,2,7 1 security upgrades ,000 $3,000 $5,000 $0 and secure entries into the building. Additional storage in activities shed,C179&B238 5 1,2 1 Miscellaneous asphalt repairs&maintenance. $3,000 $3,000 $5,000 $0 Cyclical repairs to asphalt surfaces. Includes parking lot& 22-42-05 playground paint striping. 6 1,2 1 Miscellaneous interior/exterior signage $5,000 $1,000 $1,000 $0 Cyclical replacement and additions to exterior signage.Also 22-42-06 includes updating interior wayfinding signage 7 2 1 Miscellaneous custodial equipment $2,000 $2,000 $3,000 $0 New equipment to assist in building upkeep. 22-42-07 8 2 1 Miscellaneous flooring $2,000 $2,000 $3,000 $0 Cyclical repairs/replacement of various flooring. Ongoing flooring 22-42-08 replacement project(corridors/classrooms/entries). 9 1,2 1 Miscellaneous roof repairs $2,000 $2,000 $3,000 $0 Cyclical repairs to roof,snow cleats,down spouts,etc. Shop roof 22-42-09 leaks. Long term H wing roof replacement. Cyclical repairs/replacement. Front sidewalks with flag lights 10 1,2 1 Miscellaneous concrete/masonry updates&repairs $20,000 $2,000 $3,000 $0 replacement. Expand sidewalk at handicap parking stalls. Add 22-42-10 new ped path at front entrance. 11 1,7 1 Miscellaneous SPED updates&repairs $10,000 $1,000 $1,000 $0 Cyclical repairs/replacement.Patch and repair walls. Add wall 22-42-11 padding. 12 1,2 1 Miscellaneous bleacher/partion wall repairs&service $2,000 $2,000 $3,000 $0 Cyclical repairs/replacement. 22-42-12 Cyclical maintenance of existing trees and shrubs. Also includes 13 4,6 1 Miscellaneous landscape maintenance $45,000 $25,000 $25,000 $0 aeration,fertilization and weed spraying;as well as pest control. 22-42-13 Irrigaton repairs. Smartlink antenas for irrigation. 14 2 1 Miscellaneous furniture replacement $50,000 $2,000 $2,000 $0 Cyclical replacement of old furniture. Additional athletic lockers 22-42-14 and unisex lockers. 15 1,2 1 Maintenance finish gym floors $30,000 $30,000 $30,000 $0 Annual gym maintenance finishing. 22-42-15 Installation,repairs and upgrades to perimeter and security fencing. Includes both pedestrian and vehicular gates and 16 1 1 Miscellaneous exterior fence repairs&upgrades $10,000 $2,000 $3,000 $0 openings. Also includes trash enclosures,bollards and 22-42-16 equipment screening.New gate opening near trash enclosure. Modify softball dugout gates. 17 2,3,7 2 Winterization of Comfort Station $5,000 $0 $0 $0 Modifications to concessions building to allow for water shutoff in 22-42-17 the winter. 18 7 2 Install basketball shot clocks $5,000 $0 $0 $10,000 Accomodate new MHSA rule 22-42-18 19 5,7 2 PV array installation $45,000 $0 $0 $45,000 Grant money to install PV array on the roof. 22-42-19 20 2,6,7 5 New turf field $0 $0 $0 $0 Facilities needs assessment. 21 7 5 1 Expanded weight room $0 $0 $0 $0 1 Facilities needs assessment. Unfunded FCI repairs FCI report renewal cost minus funded projects $952,556 FCI categories: 1.Safety 2.Damage/Wearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 295 Van Winkle Stadium Annual Totals: $80,000 $0 $0 $0 $0 Line FCI Other Unfunded/ Project # Category Priority Description FY22 FY23 FY24 Funds Comments Unscheduled Number 1 1,2 1 Miscellaneous electrical/lighting updates&repairs $1,000 $0 $0 $0 Cyclical repairs/replacement to electric and lighting. Includes 22-49-01 upgrading interior/exterior lights to LED. 2 1,2 1 Miscellaneous mechanical/plumbing updates& $20,000 $0 $0 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures. 22-49-02 repairs Repair or replace unti heaters. 3 2,6 1 Miscellaneous interior/exterior painting $10,000 $0 $0 $0 Cyclical repainting of various areas.Unpainted ceilings in 22-49-03 concession areas. Miscellaneous doors,hardware,electronic access and Repairs and replacement of aging doors and frames. Electronic 4 1,2,7 1 security upgrades $1,000 $0 $0 $0 locks repairs and maintenance.Upgrades as needed to ensure 22-49-04 safe and secure entries into the building. 5 1,2 1 Miscellaneous asphalt repairs&maintenance. $1,000 $0 $0 $0 Cyclical repairs to asphalt surfaces. Includes parking lot& 22-49-05 playground paint striping. 6 1,2 1 Miscellaneous exterior signage $1,000 $0 $0 $0 Cyclical replacement and additions to exterior signage. 22-49-06 7 2 1 Miscellaneous custodial equipment $1,000 $0 $0 $0 Replacement and repair of obsolete and worn out equipment. 22-49-07 8 2 1 Miscellaneous flooring $1,000 $0 $0 $0 Cyclical repairs/replacement of various flooring. Ongoing flooring 22-49-08 replacement project(corridors/classrooms/entries). 9 1,2 1 Miscellaneous roof repairs $1,000 $0 $0 $0 Cyclical repairs to roof,snow cleats,down spouts,etc. Shop roof 22-49-09 leaks. Long term H wing roof replacement. 10 1,2 1 Miscellaneous concrete/masonry updates&repairs $1,000 $0 $0 $0 Cyclical repairs/replacement. 22-49-10 11 1,2 1 Miscellaneous bleacher/partion wall repairs&service $1,000 $0 $0 $0 Cyclical repairs/replacement. 22-49-11 Cyclical maintenance of existing trees and shrubs. Also includes 12 4,6 1 Miscellaneous landscape maintenance $1,000 $0 $0 $0 aeration,fertilization and weed spraying;as well as pest control. 22-49-12 Irrigaton repairs. Installation,repairs and upgrades to perimeter and security 13 1 2 Miscellaneous exterior fence repairs&upgrades $5,000 $0 $0 $0 fencing. Includes both pedestrian and vehicular gates and 22-49-13 openings. Also includes trash enclosures,bollards and equipment screening. Repair gates around stadium. 14 2,3,7 2 Winterization of all buildings $15,000 $0 $0 $0 Modifications to all buildings to allow for water shutoff in the 22-49-14 winter. 15 1 2,7 1 3 1 Upgrade stadium sound system $20,000 1 $0 $0 $0 Improve sound quality at stadium. 22-49-15 16 2 5 Under bleacher storage $0 $0 $0 $0 Facilities needs assessment. Deal with water issues on concrete. Unfunded FCI repairs FCI report renewal cost minus funded projects $1,138,556 FCI categories: 1.Safety 2.Damage/Wearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 296 Willson Building Annual Totals: $82,750 $248,250 $331,000 $57,000 $47,000 $0 $1,750,000 Elementary High School Total Building Building Building Line FCI Reserve Reserve Reserve Other Unfunded/ Project # Category Priority Description (25%) (75%) Funds FY23 FY24 Funds Comments Unscheduled Number Update gym space for proper occupancy and emergency exiting. 1 1,2,3 1 New storefront and doors at West gym entrance $25,000 $75,000 $100,000 $0 $0 $0 ADA compliant door and actuators. New doors and hardware at 17-50-07 code required exits. Rear Babcock entrance. New stoop outside converted stairwell 2 2 2 Exterior site improvements $30,000 $90,000 $120,000 $0 $0 $0 door. New ramp and handrail. Mechanical yard screening. 21-50-15 Sidewalk at north gym egress connecting to parking lot. Includes access ladders and painting. 3 1,2 1 Miscellaneous electrical/lighting updates&repairs $1,250 $3,750 $5,000 $8,000 $5,000 $0 Cyclical repairs/replacement to electric and lighting. Includes 22-50-01 upgrading exterior lights to LED. Miscellaneous mechanical/plumbing updates& Cyclical repairs/replacement of mechanical/plumbing fixtures. 4 1,2 1 repairs $10,000 $30,000 $40,000 $8,000 $5,000 $0 Investigate heating upgrades. Focus on Admin wing 22-50-02 improvements. 5 2,6 1 Miscellaneous interior/exterior painting $1,500 $4,500 $6,000 $3,000 $3,000 $0 Cyclical repainting of various areas. Gym painting. 3rd floor 22-50-03 offices. Miscellaneous doors,hardware,electronic access and Repairs and replacement of aging doors and frames. Electronic 6 1,2,7 1 security upgrades $1,250 $3,750 $5,000 $3,000 $3,000 $0 locks repairs and maintenance.Upgrades as needed to ensure 22-50.04 safe and secure entries into the building. 7 1,2 1 Miscellaneous asphalt repairs&maintenance. $750 $2,250 $3,000 $3,000 $3,000 $0 Cyclical repairs to asphalt surfaces. Includes parking lot& 22-50-05 playground paint striping. 8 2 1 Miscellaneous custodial equipment $750 $2,250 $3,000 $3,000 $2,000 $0 Replacement and repair of obsolete and worn out equipment. 22-50-06 9 2 1 Miscellaneous flooring $750 $2,250 $3,000 $3,000 $3,000 $0 Cyclical repairs/replacement of various flooring. Ongoing flooring 22-50-07 replacement project(corridors/classrooms/entries). 10 1,2 1 Miscellaneous roof repairs $1,250 $3,750 $5,000 $5,000 $5,000 $0 Cyclical repairs to roof,snow cleats,down spouts,etc. 22-50-08 11 1,2 1 Miscellaneous bleacher/partition wall repairs&service $1,000 $3,000 $4,000 $3,000 $3,000 $0 Cyclical repairs/replacement. 22-50-09 12 4,6 1 Miscellaneous landscape maintenance $1,000 $3,000 $4,000 $8,000 $5,000 $0 Cyclical maintenance of existing trees and shrubs.Also includes 22-50-10 aeration,fertilization and weed spraying;as well as pest control. 13 2 1 Miscellaneous furniture replacement $750 $2,250 $3,000 $3,000 $3,000 $0 Cyclical replacement of old furniture. 22-50-11 14 1,2 1 Miscellaneous SPED updates&repairs $500 $1,500 $2,000 $2,000 $2,000 $0 Cyclical repairs/replacement. 22-50-12 15 1,2 1 Maintenance finish gym floor and classrooms $1,250 $3,750 $5,000 $5,000 $5,000 $0 Annual gym maintenance refinishing. 22-50-13 16 1,2 1 Replace custodial shop garage door $2,000 $6,000 $8,000 $0 $0 $0 Install new custodial shop garage. Replace old garage door with 22-50-14 updated and safer model. Sprinkler heads were recalled and require replacement. Includes 17 1,2 4 Replace fire sprinkler heads $3,750 $11,250 $15,000 $0 $0 $0 all areas but auditorium,the library and corridors which were 22-50-15 addressed during renovation projects. Replace HVAC system with variable refrigerant The current ventilators in each room are circa 1938 and are in 18 5 5 volume system $0 $0 $0 $0 $0 $0 dire need of replacement. This will address both the $1,750,000 heating/cooling and ventilation\ Installing new street light standards.Connection between 19 6 5 Main St street and pedestrian lights $0 $0 $0 $0 $0 $0 downtown and midtown districts.Utilize downtown TIFF funds. Final amount is still uncertain Unfunded FCI repairs FCI report renewal cost minus funded projects $1,161,556 FCI categories: 1.Safety 2.DamageMearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 297 Willson Auditorium Annual Totals: $7,000 $21,000 $28,000 $37,000 $12,000 $35,000 $30,000 Elementary High School Total Building Building Building Line FCI Reserve Reserve Reserve Other Unfunded/ Project # Category Priority Description (25%) (75%) Funds FY23 FY24 Funds Comments Unscheduled Number 1 1,2 1 Miscellaneous electrical/lighting updates&repairs $1,250 $3,750 $5,000 $3,000 $3,000 $0 Cyclical repairs/replacement to electric and lighting. Includes 22-AUD-01 upgrading lights to LED. 2 1,2 1 Miscellaneous mechanical/plumbing updates& $1,250 $3,750 1 $5,000 $3,000 $3,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures. 22-AUD-02 repairs 3 2,6 1 Miscellaneous interior/exterior painting $750 $2,250 $3,000 $2,000 $2,000 $0 Cyclical repainting of various areas. 22-AUD-03 4 2 1 Miscellaneous auditorium shop equipment $500 $1,500 $2,000 $1,000 $1,000 $0 Replacement and repair of obsolete and worn out equipment. 22-AUD-04 5 2 1 Miscellaneous flooring $500 $1,500 $2,000 $1,000 $1,000 $0 Cyclical repairs/replacement of various flooring. Includes 22-AUD-05 refinishing and/or sealing. 6 1,2 1 Miscellaneous auditorium repairs&service $750 $2,250 $3,000 $2,000 $2,000 $0 Cyclical repairs/replacement of seats,stage,handrails,etc. 22-AUD-06 Provide for the ability to broadcast auditorium events into library 7 7 1 Auditorium live feed equipment $2,000 $6,000 $8,000 $0 $0 $0 and/or boardroom.Also includes providing feed into gym. Will 22-AUD-07 require wifi upgrades in gymnasium. 8 2 1 New Equipment(Sound Shell/Clouds) $0 $0 $0 $25,000 $0 $0 Replace old heavy equipment. 9 2 5 Replace all soft goods $0 $0 $0 $0 $0 $25,000 Replace stage curtains. Existing are worn out and colors are mismatched. Utilize auditorium capital campaign funds. 10 2 5 Fly loft $0 $0 $0 $0 $0 $10,000 Replace original timber planks with steel. Utilize auditorium capital campaign funds. 11 7 5 Auditorium trap door $0 $0 $0 $0 $0 $0 Provide for additional storage and accessibility from stage to $30,000 basement Unfunded FCI repairs FCI report renewal cost minus funded projects $1,181,556 FCI categories: 1.Safety 2.Damage/Wearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 298 Support Services Building Annual Totals: $23,000 $23,000 $46,000 $21,000 $21,000 $0 $250,000 Elementary High School Total Building Building Building Line FCI Reserve Reserve Reserve Other Unfunded/ Project # Category Priority Description (50%) (50%) Funds FY23 FY24 Funds Comments Unscheduled Number 1 1,2 1 Miscellaneous electrical/lighting updates&repairs $1,500 $1,500 $3,000 $2,000 $2,000 $0 Cyclical repairs/replacement to electric and lighting. Includes 22-61.01 upgrading exterior lights to LED. 2 1,2 1 Miscellaneous mechanical/plumbing updates& $3,000 $3,000 $6,000 $2,000 $2,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures. 22-61-02 repairs Replace HVAC front end and add to supervisor. 3 2,6 1 Miscellaneous interior/exterior painting $3,000 $3,000 $6,000 $2,000 $2,000 $0 Cyclical repainting of various areas. Includes repainting kitchen 22-61-03 floor with epoxy paint. Miscellaneous doors,hardware,electronic access and Repairs and replacement of aging doors and frames. Electronic 4 1,2,7 1 security upgrades $2,500 $2,500 $5,000 $2,000 $2,000 $0 locks repairs and maintenance.Upgrades as needed to ensure 22-61.04 safe and secure entries into the building. 5 1,2 1 Miscellaneous asphalt repairs&maintenance. $2,500 $2,500 $5,000 $2,000 $2,000 $0 Cyclical repairs to asphalt surfaces. Includes parking lot striping. 22-61-05 6 1,2 1 Miscellaneous roof repairs $2,000 $2,000 $4,000 $2,000 $2,000 $0 Cyclical repairs to roof,snow cleats,down spouts,etc. Loading 22-61-06 dock stairs ice issue. Cyclical maintenance of existing trees and shrubs.Also includes 7 4,6 1 Miscellaneous landscape maintenance $2,500 $2,500 $5,000 $4,000 $4,000 $0 aeration,fertilization and weed spraying;as well as pest control. 22-61-07 Includes irrigation system repairs. 8 2 1 Miscellaneous flooring $1,500 $1,500 $3,000 $2,000 $2,000 $0 Cyclical repairs/replacement. Epoxy coating on kitchen floor. 22-61-08 9 1,2 1 Miscellaneous concrete repairs $2,500 $2,500 $5,000 $3,000 $3,000 $0 Cyclical repairs/replacement. Loading dock concrete wall. 22-61-09 10 2 1 Replace chill/cook compressor $2,000 $2,000 $4,000 $0 $0 $0 Compressor starved for oil. Needs to be replaced. 22-61-10 Provide for covered and heated parking for the current vehicle Construct an exterior bus parking garage and fleet to reduce maintenance and replacement cost. Maintenance 11 7 5 maintenance shop. $0 $0 $0 $0 $0 $0 shop will aid in the surplus and auction process.Need overnight $250,000 vehicle parking. Drivers ad cars.2 heated bays(1 for delivery van and 1 for maintenance) Unfunded FCI repairs FCI report renewal cost minus funded projects $1,197,556 FCI categories:1.Safety 2.Damage/wearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 299 Bus Barn Annual Totals: $0 $0 $0 $84,000 $0 Line FCI Other Unfunded/ Project # Category Priority Description FY22 FY23 FY24 Funds Comments Unscheduled Number 1 1,2 1 Miscellaneous electrical/lighting updates&repairs $0 $0 $0 $10,000 Cyclical repairs/replacement to electric and lighting. Includes 22-62-01 upgrading exterior lights to LED. Also upgrades to interior lights. 2 1,2 1 Miscellaneous mechanical/plumbing updates&repairs $0 $0 $0 $5,000 Cyclical repairs/replacement of mechanical/plumbing fixtures. 22-62-02 3 2,6 1 Miscellaneous interior/exterior painting $0 $0 $0 $2,000 Interior walls. Clean up occupied office areas. 22-62-03 4 2 1 Miscellaneous flooring $0 $0 $0 $5,000 Cyclical repairs/replacement of various flooring. Install new 22-62-04 carpet. 1 st floor main room and break room(walk off possibly). Cyclical repairs to roof,snow cleats,down spouts,etc. Add 5 1,2 1 Miscellaneous roof repairs $0 $0 $0 $4,000 gutters and downspouts to bus barn. Pipe downspouts 22-62-05 subsurface to detention area(s). 6 4,6 2 Miscellaneous landscape maintenance $0 $0 $0 $4,000 Cyclical maintenance of existing trees and shrubs. Also includes 22-62-06 aeration,fertilization and weed spraying;as well as pest control. Additional asphalt drive loop around south side of bus Add additional drive around south side of barn to allow for 7 7 2 barn. $0 $0 $0 $50,000 greater flexibility of bus parking and circulation. Plus employee 22-62-07 parking addition. 8 1,2 2 Miscellaneous doors/hardware $0 $0 $0 $4,000 Cyclical repairs to office doors,garage doors,etc. 22-62-08 Unfunded FCI repairs FCI report renewal cost minus funded projects $1,218,556 FCI categories: 1.Safety 2.Damage/Wearoul 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 300 Districtwide Annual Totals: $82,500 $82,500 $165,000 $0 $0 $0 $9,500,000 Elementary High School Total Building Building Building Line FCI Reserve Reserve Reserve Other Unfunded/ Project # Category Priority Description (50%) (50%) Funds FY23 FY24 Funds Comments Unscheduled Number Facilities condition inventory(FCI)to be completed every 3 1 1,2,3 1 Facilities Condition Inventory(FCI) $50,000 $50,000 $100,000 $0 $0 $0 years. Building/site assessments to be performed by our 22-99-01 consultant team including architectural,mechanical,electrical, structural and civil. 2 1,2 1 Asphalt maintenance program $10,000 $10,000 $20,000 $0 $0 $0 Setup up maintenance program to address all parking lots in 22-99-02 2023 3 1 1 Vanderbilt lock controls maintenance contract $7,500 $7,500 $15,000 $0 $0 $0 Contract to manage lock control software at all buildings. 22-99-03 4 2,3,5,7 1 Upgrades to older kitchens $15,000 $15,000 $30,000 $0 $0 $0 Update to 3 compartment sinks at older elementries per health 22-99-04 department. Plan future updgrades. 5 Special Ed facilty $0 $0 $0 Estimated cost for design and construction of new 18,000sf $9,500,000 special ed facility Unfunded FCI repairs FCI report renewal cost minus funded projects $1,218,556 FCI categories:1.Safety 2.Damage/Wearout 3.Code/Standards 4.Environmental Improvements 5.Energy Conservation 6.Aesthetics 7.Building Enhancements 301 Bozeman Public Schools 1 ' J 2022-23 Adopted Budget Appendix 2 : Notice of Intent to Increase Permissive Levies The following Notice of Intent to Increase Permissive Levies was approved by the Board in March 7, 2022 and published in the Bozeman Chronicle on March 15, 2022 in accordance with 20-9-116, MCA. 302 BOZEMAN SCHOOL DISTRICT#7 NOTICE OF INTENT TO INCREASE NONVOTED LEVIES March 2022 The Bozeman School District is committed to financial transparency. State law requires the District to provide notice of its intent to increase nonvoted levies in the ensuing fiscal year. However, understanding the District's tax structure requires considering all levies-both voted and non-voted. To reduce confusion and increase transparency, this notice contains projections for all of the District's levies: ELEMENTARY Current Year Levies 2022-23 Proiections Using 2021-22 Taxable Value Est.Annual Tax Est.Annual Tax Impact S100K Impact S200K Fund $ Mills Change$ Chan a Mills home home General $ 13,803,284 61.59 246,057 1.11 1.50 3.00 Transportation 1,385,098 6.18 111,624 0.50 0.68 1.36 Tuition 279,426 1.25 2,632 0.01 0.01 0.02 Technology 672,257 3.00 - - Debt Service 4,715,507 21.04 165,649 074 1.00 2.00 Building Reserve 2,000,000 8.93 - - - - Grand Total-Elementary $ 22,8551572 101.99 $ 525,962 2.36 $ 3.19 $ 6.38 HIGH SCHOOL Current Year Levies 2022-23 Proiections Using 2021-22 Taxable Value Est.Annual Tax Est Annual Tax Impact S100K Impact S200K Fund $ Mills Change$ Change Mills home home General $ 8,240,781 30.59 681,520 2.52 3.40 680 Transportation 600,652 2.23 79,446 0.29 0.39 0.78 Adult Ed 459,181 1.70 54.458 021 0.28 056 Technology 200,000 0.74 74,830 028 0.38 076 Debt Service 11,177,332 39.78 59,668 0.15 0.20 0.40 Building Reserve 2,645,469 9.82 (145.469) [,154 10 71 (1 46) Grand Total-High School $ 23,323,415 84.86 $ 810.026 2.93 $ 3.95 $ 7.90 K12 TOTALS $ 46,178,987 186.85 $ 1,335.988 5.29 $ 7.14 $ 14.28 This notice must also document the District's expected use of its Building Reserve State Major Maintenance levies and associated funding. This year,the District expects to use those proceeds to partially fund capital improvements approved by the Board on February 14, 2022 as well as operational costs of school safety. The District estimates this funding structure will generate approximately$850,000 during 2022-23,with no net cost to local taxpayers. All estimates are based on the current year's taxable value with no increase, as required by state law. If the District's taxable value increases as expected,the mill and taxpayer cost increases will be less than presented here. These estimates are preliminary and changes are expected before the final budgets are set in August. Please contact the District Business Office at(406)522-6042 or Mike.Waterman(a�bsd7.org or Lacy.Clark(@bsd7.org if you have questions or need additional information. 303 Bozeman Public Schools 1 ' J 2022-23 Adopted Budget Appendix 3: Bozeman Elementary Submitted Budget The following appendix is the budget report submitted to the Montana Office of Public Instruction. It is the Bozeman Elementary District's official adopted budget for FY2022-23. 304 0'k9%36LIC I&Sr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem Due Dates: Board of Trustees adopts Final Budget no later than August 25th before:computation of GF levy requirement by City Supt. &the fixing of district tax levies. (MCA 20-9-131) Board of Trustees transmits to County Supt. within 3 days after final approval. (MCA 20-9-131) County Supt. transmits to County Commissioners by the later of the 1st Tuesday in September or within 30 calendar days after receipt of certified taxable values. (MCA 20-9-142) County Supt. transmits to Office of Public Instruction on or before September 15th. (MCA 20-9-134) District ANB And Taxable Valuation ANB Taxable Valuation EL HS District: 4,908 N/A 231,009,258 *indicates that the 3 year average ANB was used to calculate the budget limitations The final budget is approved as set forth in this document. Certification District Clerk: LACY CLARK (Signature) (Date) Chairperson, School Trustees: GREG NEIL (Signature) (Date) County Superintendent: Matthew Henry (Signature) (Date) Chairperson, County Commissioners: (Print) (Signature) (Date) Name of Contact: (Print) (Signature) (Phone) Montana Automated Education Financial and Information Reporting System 305 8/11/2022 4:29:02 PM PRD rptBudget Page 1 of 18 0'k9%36uc'NSr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem Summary %of District Adopted Unreserved Property Tax Total Budget Fund Balance Requirements District Mill Adopted Reserves Reserve Reserved Reappropriated Other (B-F-G=H) Levies Fund Budget (961.966) Limit (C/B)x 100 (970) Revenue If<0,enter 0 H I(TV x.001) [A] [B] [C] [D] [E] [F [G] [H] [I] 01 General 35,492,152.00 3,549,187.33 10% 10.00% 0.00 21,404,619.38 14,087,532.62 60.98 10Transportation 2,460,305.00 492,061.00 20% 20.00% 154,848.02 493,324.93 1,812,132.05 7.84 11 Bus Depreciation 306,056.00 0.00 N/A 0.00% Reserve 305,555.60 500.40 1 0.00 0.00 13Tuition 686,061 N/A 405,776.86 0.00 280,283.14 1.21 14Retirement 5,800,000.00 1,160,000.00 20% 20.00% 300,579.99 5,499,420.01 17 Adult Education 0.00 0.00 35% 0.00% 0.00 0.00 0.00 0.00 19 Non-Operating 0.00 0.00 N/A 0.00% 0.00 0.00 0.00 0.00 28Technology 1,617,742.00 0.00 N/A 0.00% 895,479.97 29,234.26 693,027.77 3.00 29 Flexibility 3,724.00 0.00 N/A 0.00% 0.00 3,724.00 0.00 0.00 61 Building Reserve 5,035,529.00 0.00 N/A 0.00% 2,947,104.92 88,424.08 2,000,000.00 8.66 Total ofAllFunds 51,401,568.00 5,201,248.33 5,009,345.36 27,519,247.06 18,872,975.58 81.69 50 Debt Service Tax Jurisdiction 2006 5,621,129.00 0.00 20-9-438 1 0.00% 903,492.34 4,000.00 4,713,636.66 20.40 Montana Automated Education Financial and Information Reporting System 306 8/11/2022 4:29:02 PM PRD rptBudget Page 2 of 18 0'k9%36uc'NSr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem General Fund Limits And Reserves Worksheet PART I. Certified Budget Data ANB By Budget Unit: E1 BOZEMAN K-6 3,743 M1 BOZEMAN 7-8 1,165 *indicates that the 3 year average ANB was used to calculate the budget limitations A. Direct State Aid (I-A) 13,809,695.38 B. Mandatory Non-isolated Levy (I-B) 0.00 C. Quality Educator (I-C) 1,258,565.28 D. At Risk Student (I-D) 71,921.53 E. Indian Education For All (I-E) 114,258.24 F. American Indian Achievement Gap (I-F) 33,663.00 G. Data For Achievement (I-G) 109,399.32 H. State Special Education Allowable Cost Payment to Districts (I-H) 1,505,085.85 I. State Special Education Related-Services Payment To Coop (1-1) 0.00 J. District GTB Subsidy Per Elementary Base Mill (I-J) 147,925.00 K. District GTB Subsidy Per High School Base Mill (I-K) N/A PART II. General Fund Budget Limits Prior Year Budget Data: A. ANB (II-A) 4,895 B. BASE Budget Limit (11-B) 27,500,049.05 C. Maximum Budget Limit (II-C) 34,356,194.37 D. Over-BASE Levy As Submitted on Budget (II-D) 7,171,855.95 E. Adopted Budget (II-E) 34,671,905.00 Current Year Budget Data: F. %Special Education in Maximum Budget (11-F) 100% G. BASE Budget(Minimum Budget Amount Required) (11-G) 28,410,266.04 H. Maximum Budget Limit (11-H) 35,492,152.17 I. Highest Budget Without a Vote (11-1) 35,492,152.17 J. Highest Budget (11-J) 35,492,152.17 K. Highest Voted Amount (11-K) 0.00 L. Amount Approved on Ballot by Voters (II-L) 0.00 M. Adopted Budget (II-M) 35,492,152.00 Montana Automated Education Financial and Information Reporting System 307 8/11/2022 4:29:02 PM PRD rptBudget Page 3 of 18 0'k9%36uc'NSr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem PART III. General Fund Balance For Budget As Of June 30 A. Operating Reserve(961) (III-A) 3,549,187.33 B. TIF Operating Reserve(962) (III-B) 0.00 C. Excess Reserves (III-C) 0.00 1. Reserve For Protested/Delinquent Taxes(963) (III-Cl) 0.00 2. Reserve For Tax Audit Receipts(964) (III-C2) 0.00 D. Unreserved Fund Balance Reappropriated(970) (III-D) 0.00 1. Prior Year Excess Reserves Funding Over-BASE(970a) (III-D1) 0.00 2. Remaining Fund Balance Available(970b) (III-D2) 0.00 3. TIF Fund Balance Reappropriated(970c) (III-D3) 0.00 E. TOTAL GENERAL FUND BALANCE FOR BUDGET(TFS48) (III-E) 3,549,187.33 PART V. General Fund Worksheet General Fund Budget: A. Adopted General Fund Budget (V-A) 35,492,152.00 1. BASE Budget Limit (V-Al) 28,410,266.04 2. Over-BASE Budget (V-A2) 7,081,885.96 Funding The BASE Budget: B. Direct State Aid (V-B) 13,809,695.38 1. Direct State Aid Paid By State (V-131) 13,809,695.38 2. Direct State Aid Paid By Non-Isolated District (V-B2) 0.00 C. Quality Educator (V-C) 1,258,565.28 D. At Risk Student (V-D) 71,921.53 E. Indian Education For All (V-E) 114,258.24 F. American Indian Achievement Gap (V-F) 33,663.00 G. Data For Achievement (V-G) 109,399.32 H. Special Education Allowable Cost Payment (V-H) 1,505,085.85 I. Remaining Fund Balance Available (V-I) 0.00 J. Non-Levy Revenue and Funding Sources (V-J) 16,944.78 1. Actual Non-Levy Revenue (V-J1) 16,944.78 2. Anticipated Non-Levy Revenue (V-J2) 0.00 3. TIF Applied To BASE Budget (V-J3) 0.00 4. Excess Levy BASE (V-J4) 0.00 K. Other Non-Levy Revenue and Funding Sources (V-K) 0.00 L. BASE Levy Requirements (V-L) 11,490,732.66 1. State-Guaranteed Tax Base Aid (V-L1) 4,485,086.00 2." District Property Tax Levy To Fund BASE (BASE Levy) (V-L2) 7,005,646.66 M. **Subtotal of BASE Budget Revenue (V-M) 28,410,266.04 Funding The Over-BASE Budget: N. Fund Balance&Non-Levy Revenue Available To Fund Over-BASE (V-N) 0.00 0. Over-BASE Only Revenues and Funding Sources (V-O) 0.00 1. Prior Year Excess Reserves Reappropriated(Over-BASE Only) (V-01) 0.00 2. Tuition (V-02) 0.00 Montana Automated Education Financial and Information Reporting System 308 8/11/2022 4:29:02 PM PRD rptBudget Page 4 of 18 0'k9%36LIC I&Sr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem 3. Flexible Non-Voted Levy Authority Transferred from Other Funds (V-03) 0.00 4. Oil&Gas Revenues (V-04) 0.00 5. TIF Applied To Over-BASE Budget (V-05) 0.00 6. Excess Levy Over-BASE (V-06) 0.00 P. District Property Tax Levy To Fund Over-BASE Budget(Over-BASE Levy)(GF) (V-P) 7,081,885.96 Q. Subtotal of Over-BASE Revenue and Funding Sources (V-Q) 7,081,885.96 Mill Levies: R. District Non-Isolated Mills (V-R) 0.00 S. BASE Mills-Elementary (V-S) 30.32 T. BASE Mills-High School (V-T) 0.00 U. Over-BASE Mills (V-U) 30.66 1. District Property Tax Levy Mills (V-U1) 30.66 2. Flexible Non-Voted Levy Authority (V-U2) 0.00 V. Total General Fund Mills (V-V) 60.98 *Should be approximately equal to(Taxable Value X.001)X BASE Mills **BASE Budget Revenue cannot exceed BASE Budget Limit. Excess BASE Budget Revenue is reported on line V-0 and is applied to the Over-BASE Budget Montana Automated Education Financial and Information Reporting System 309 8/11/2022 4:29:02 PM PRD rptBudget Page 5 of 18 0'k9%36uc'NSr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem 01 General Fund Adopted Budget 0001 35,492,152.00 Budget Uses Expenditure Budget 0002 35,492,152.00 Add To Fund Balance 0003 0.00 TIF Fund Balance for Budget TFS47 0.00 Estimated Funding Sources Unreserved Fund Balance Reappropriated 0970 0.00 Direct State Aid 3110 13,809,695.38 Quality Educator 3111 1,258,565.28 At Risk Student 3112 71,921.53 Indian Education For All 3113 114,258.24 American Indian Achievement Gap 3114 33,663.00 State Special Education Allowable Cost Payment to Districts 3115 1,505,085.85 Data For Achievement 3116 109,399.32 State-Guaranteed Tax Base Aid 3120 4,485,086.00 Actual Non-levy Revenue and Funding Sources Tax Title and Property Sales 1130 0.00 Interest Earnings 1510 16,944.78 Revenue from Community Services Activities 1800 0.00 Other Revenue from Local Sources 1900 0.00 Rentals 1910 0.00 Dormitory Charges 1915 0.00 Contributions/Donations from Private Sources 1920 0.00 Textbook Sales and Rentals 1940 0.00 Fees-Users/Resale of Supplies 1945 0.00 Services Provided Other School Districts or Coops 1950 0.00 Services Provided Other Local Governmental Units 1960 0.00 Summer School Fees 1981 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Anticipated Non-levy Revenue and Funding Sources - BASE Oil&Gas Revenues-BASE Budget 0171 0.00 TIF Applied To BASE Budget 0174 0.00 BASE Excess Levy Amount 0177 0.00 Coal Gross Proceeds 1123 0.00 School Block Grant State Lands 3448 0.00 School Block Grant Coal Mitigation 3449 0.00 Federal Revenue in Lieu of Taxes 4800 0.00 Anticipated Non-levy Revenue and Funding Sources -Over-BASE Oil&Gas Revenues-Over-BASE Budget 0172 0.00 TIF Applied To Over-BASE Budget 0175 0.00 Over-BASE Excess Levy Amount 0178 0.00 Montana Automated Education Financial and Information Reporting System 310 8/11/2022 4:29:02 PM PRD rptBudget Page 6 of 18 0'k9%36uc'NSr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem Individual Tuition 1310 0.00 Tuition from School Districts Within State 1320 0.00 Tuition from School Districts Outside State 1330 0.00 State-Tuition for State Placement 3117 0.00 Other Non-levy Revenue District Levy-Distribution of Prior Year Protested/Delinquent Taxes 1117 0.00 District Levy-Dept.or Revenue Tax Audit Receipts 1118 0.00 Penalties and Interest on Taxes 1190 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 Levies Mandatory Non-isolated Levy 1110(a) 0.00 BASE Levy 1110(b) 7,005,646.66 Over-BASE Levy 1110(c) 7,081,885.96 District Tax Levy 1110 14,087,532.62 Total Estimated Revenues to Fund Adopted Budget 0004 35,492,152.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 311 8/11/2022 4:29:02 PM PRD rptBudget Page 7 of 18 0'k9%36LIC I&Sr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem 10 Transportation Fund Adopted Budget 0001 2,460,305.00 Budget Uses Expenditure Budget 0002 2,460,305.00 Add To Fund Balance 0003 0.00 Transportation Schedule Data On-Schedule 0005 447,113.57 Contingency 0006 44,711.36 Over-Schedule 0011 1,968,480.07 Fund Balance for Budget TFS48 646,909.02 Operating Reserve 0961 492,061.00 Unreserved Fund Balance Reappropriated 0970 154,848.02 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Individual Transportation Fees 1410 0.00 Transportation Fees from Other School Districts Within State 1420 0.00 Transportation Fees from Other School Districts Outside State 1430 0.00 Other Transportation Fees 1440 0.00 Interest Earnings 1510 1,500.00 Other Revenue from Local Sources 1900 0.00 State-Tuition for State Placement 3117 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 Reimbursements County On-Schedule Transportation Reimbursement 2220 245,912.46 State-On-Schedule Transportation Reimbursement 3210 245,912.47 District Tax Levy 1110 1,812,132.05 District Mills 999 7.84 Total Estimated Revenues to Fund Adopted Budget 0004 2,460,305.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 312 8/11/2022 4:29:02 PM PRD rptBudget Page 8 of 18 0'k9%36ut''NSr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem 11 Bus Depreciation Reserve Fund Adopted Budget 0001 306,056.00 Budget Uses Expenditure Budget 0002 306,056.00 Add To Fund Balance 0003 0.00 TIF Fund Balance for Budget TFS47 0.00 Fund Balance for Budget TFS48 305,555.60 Operating Reserve 0961 0.00 Unreserved Fund Balance Reappropriated 0970 305,555.60 TIF Fund Balance Reappropriated 0973 0.00 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Interest Earnings 1510 500.40 Other Revenue from Local Sources 1900 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 Use Estimated Non-levy Revenue to Lower Levies?(Yes or No) No District Tax Levy 1110 0.00 District Mills 999 0.00 Total Estimated Revenues to Fund Adopted Budget 0004 306,056.00 Asset Information Depreciated Year Of Original Thru Last Amount Asset ID Purchase Cost Year 20% Limit Depreciated 2005 Blue Bird 2005 41,750.00 62,625.00 N/A NA Total 0.00 Montana Automated Education Financial and Information Reporting System 313 8/11/2022 4:29:02 PM PRD rptBudget Page 9 of 18 0'k9%36LIC I&Sr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem 13 Tuition Fund Adopted Budget 0001 686,060.00 Budget Uses Expenditure Budget 0002 686,060.00 Add To Fund Balance 0003 0.00 Fund Balance for Budget TFS48 405,776.86 Unreserved Fund Balance Reappropriated 0970 405,776.86 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Interest Earnings 1510 0.00 Other Revenue from Local Sources 1900 0.00 Direct State Aid 3110 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 District Tax Levy 1110 280,283.14 District Mills 999 1.21 Total Estimated Revenues to Fund Adopted Budget 0004 686,060.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 314 8/11/2022 4:29:02 PM PRD rptBudget Page 10 of 18 0'k9%36LIC I&Sr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem 14 Retirement Fund Adopted Budget 0001 5,800,000.00 Budget Uses Expenditure Budget 0002 5,800,000.00 Add To Fund Balance 0003 0.00 Fund Balance for Budget TFS48 1,460,579.99 Operating Reserve 0961 1,160,000.00 Unreserved Fund Balance Reappropriated 0970 300,579.99 Estimated Funding Sources Interest Earnings 1510 1,500.00 Other Revenue from Local Sources 1900 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 County Retirement Distribution 2240 5,497,920.01 Total Estimated Revenues to Fund Adopted Budget 0004 5,800,000.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 315 8/11/2022 4:29:02 PM PRD rptBudget Page 11 of 18 0'k9%36LIC I&Sr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem 17 Adult Education Fund Adopted Budget 0001 0.00 Budget Uses Expenditure Budget 0002 0.00 Add To Fund Balance 0003 0.00 Fund Balance for Budget TFS48 0.00 Operating Reserve 0961 0.00 Unreserved Fund Balance Reappropriated 0970 0.00 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Fees for Adult Education 1340 0.00 Interest Earnings 1510 0.00 Other Revenue from Local Sources 1900 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 District Tax Levy 1110 0.00 District Mills 999 0.00 Total Estimated Revenues to Fund Adopted Budget 0004 0.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 316 8/11/2022 4:29:02 PM PRD rptBudget Page 12 of 18 0'k9%36LIC I&Sr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem 19 Non-Operating Fund Adopted Budget 0001 0.00 Budget Uses Expenditure Budget 0002 0.00 Add To Fund Balance 0003 0.00 Transportation Schedule Data On-Schedule 0005 0.00 Contingency 0006 0.00 Over-Schedule 0011 0.00 Fund Balance for Budget TFS48 0.00 Operating Reserve 0961 0.00 Unreserved Fund Balance Reappropriated 0970 0.00 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Interest Earnings 1510 0.00 Other Revenue from Local Sources 1900 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 Reimbursements County On-Schedule Transportation Reimbursement 2220 0.00 State-On-Schedule Transportation Reimbursement 3210 0.00 District Tax Levy 1110 0.00 District Mills 999 0.00 Total Estimated Revenues to Fund Adopted Budget 0004 0.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 317 8/11/2022 4:29:02 PM PRD rptBudget Page 13 of 18 0'k9%36LIC I&Sr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem 28 Technology Fund Adopted Budget 0001 1,617,742.00 Budget Uses Expenditure Budget 0002 1,617,742.00 Add To Fund Balance 0003 0.00 TIF Fund Balance for Budget TFS47 0.00 Fund Balance for Budget TFS48 895,479.97 Operating Reserve 0961 0.00 Unreserved Fund Balance Reappropriated 0970 895,479.97 TIF Fund Balance Reappropriated 0973 0.00 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Interest Earnings 1510 1,499.43 Other Revenue from Local Sources 1900 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 State-Technology Aid 3281 27,734.83 District Tax Levy 1110 693,027.77 District Mills 999 3.00 Total Estimated Revenues to Fund Adopted Budget 0004 1,617,742.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 318 8/11/2022 4:29:02 PM PRD rptBudget Page 14 of 18 0'k9%36LIC I&Sr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem 29 Flexibility Fund Adopted Budget 0001 3,724.00 Budget Uses Expenditure Budget 0002 3,724.00 Add To Fund Balance 0003 0.00 Fund Balance for Budget TFS48 0.00 Operating Reserve 0961 0.00 Unreserved Fund Balance Reappropriated 0970 0.00 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Interest Earnings 1510 0.50 Other Revenue from Local Sources 1900 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 State-Transformational Learning Aid 3760 3,723.50 State-Advanced Opportunity Aid 3770 0.00 Transfers for Transformational Learning 5304 0.00 District Tax Levy 1110 0.00 District Mills 999 0.00 Total Estimated Revenues to Fund Adopted Budget 0004 3,724.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 319 8/11/2022 4:29:02 PM PRD rptBudget Page 15 of 18 0'k9%36LIC I&Sr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem 50 Debt Service Fund Montana Automated Education Financial and Information Reporting System 320 8/11/2022 4:29:02 PM PRD rptBudget Page 16 of 18 0'k9%36LIC I&Sr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem 2006 Taxable Value 231,009,258.00 Adopted Budget 0001 5,621,129.00 Budget Uses Expenditure Budget 0002 5,621,129.00 Add To Fund Balance 0003 0.00 TIF Fund Balance for Budget TFS47 841,500.00 Fund Balance for Budget TFS48 61,992.34 Fund Balance In Sinking Fund 0960 0.00 Operating Reserve 0961 0.00 Unreserved Fund Balance Reappropriated 0970 61,992.34 TIF Fund Balance Reappropriated 0973 841,500.00 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Interest Earnings 1510 4,000.00 Other Revenue from Local Sources 1900 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 District Tax Levy 1110 4,713,636.66 Jurisdiction Mills 999 20.40 Total Estimated Revenues to Fund Adopted Budget 0004 5,621,129.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Bond Issues Issue Maturity Issue Outstanding Agent Issue Type Date Date Amount 6/30/23 Principal Interest Fees Elementary Bond 07/30/2012 06/01/2032 10,000,000.00 5,070,000.00 485,000.00 166,650.00 500.00 Elementary 08/20/2014 06/01/2026 6,745,000.00 2,875,000.00 890,000.00 127,737.50 500.00 Refunding Bond Elementary 08/20/2014 06/30/2026 2,755,000.00 1,200,000.00 370,000.00 53,250.00 500.00 Refunding Bond Elementary 03/05/2015 06/01/2028 8,935,000.00 5,875,000.00 135,000.00 223,400.00 500.00 Refunding Bond Elementary Bond 01/21/2016 06/30/2036 21,500,000.00 15,325,000.00 975,000.00 669,050.00 500.00 Elementary 05/26/2022 06/01/2030 9,075,000.00 8,020,000.00 1,055,000.00 368,041.67 500.00 Refunding Bond Total Bond Requirements 5,521,129.17 SIN Issue Type Amount Elementary 99,999.83 Total SID Requirements 99,999.83 Total Debt Service Requirements 0002 5,621,129.00 Montana Automated Education Financial and Information Reporting System 321 8/11/2022 4:29:02 PM PRD rptBudget Page 17 of 18 0'k9%36uc'NSr9 Budget Report G & s Z FY 2023 16 Gallatin Submit ID: q STATE SUPEF 0350 Bozeman Elem 61 Building Reserve Fund Adopted Budget 0001 5,035,529.00 Budget Uses Expenditure Budget 0002 5,035,529.00 Add To Fund Balance 0003 0.00 TIF Fund Balance for Budget TFS47 0.00 Fund Balance for Budget TFS48 2,947,104.92 Operating Reserve 0961 0.00 Unreserved Fund Balance Reappropriated 0970 2,947,104.92 TIF Fund Balance Reappropriated 0973 0.00 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 BR Permissive Revenues-Coal Gross Proceeds 1125 0.00 Tax Title and Property Sales 1130 0.00 BR Permissive Revenues-Tax Title and Property Sales 1131 0.00 Interest Earnings 1510 3,999.50 BR Permissive Revenues-Interest Earnings 1511 0.00 Other Revenue from Local Sources 1900 0.00 BR Permissive Revenues-Other Revenue from Local Sources 1901 0.00 State-School Major Maintenance Aid(SMMA) 3283 84,424.58 State-Payment in Lieu of Taxes-FWP 3302 0.00 BR Permissive Revenues-State Payment in Lieu of Taxes-FWP 3303 0.00 Montana Oil and Gas Tax 3460 0.00 BR Permissive Revenues-Montana Oil and Gas Tax 3461 0.00 Other Revenue 9100 0.00 BR Permissive Revenues-Other Revenue 9101 0.00 Residual Equity Transfers In 9710 0.00 Use Estimated Non-levy Revenue to Lower Levies?(Yes or No) No Building Reserve Voted Levy 1110(a) 1,530,974.58 Building Reserve Permissive Levy 1110(b) 469,025.42 District Tax Levy 1110 2,000,000.00 District Mills 999 8.66 Building Reserve Voted Mills 0134 6.63 Building Reserve Permissive Mills 0135 2.03 Total Estimated Revenues to Fund Adopted Budget 0004 5,035,529.00 Voted Reserve Authorities Election Total Years Levy Levied Thru Maximum Levy Date Authorized Authorized Type Last Year Levy Amount 05/07/2019 12,000,000.00 6 612 5,396,061.72 2,000,000.00 1,530,974.58 Total 1,530,974.58 Montana Automated Education Financial and Information Reporting System 322 8/11/2022 4:29:02 PM PRD rptBudget Page 18 of 18 Bozeman Public Schools 1 ' J 2022-23 Adopted Budget Appendix 4: Bozeman High School Submitted Budget The following appendix is the budget report submitted to the Montana Office of Public Instruction. It is the Bozeman High School District's official adopted budget for FY2022-23. 323 0'k9%36ut''NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S Due Dates: Board of Trustees adopts Final Budget no later than August 25th before:computation of GF levy requirement by City Supt. &the fixing of district tax levies. (MCA 20-9-131) Board of Trustees transmits to County Supt. within 3 days after final approval. (MCA 20-9-131) County Supt. transmits to County Commissioners by the later of the 1st Tuesday in September or within 30 calendar days after receipt of certified taxable values. (MCA 20-9-142) County Supt. transmits to Office of Public Instruction on or before September 15th. (MCA 20-9-134) District ANB And Taxable Valuation ANB Taxable Valuation EL HS District: N/A 2,587 278,036,597 *indicates that the 3 year average ANB was used to calculate the budget limitations The final budget is approved as set forth in this document. Certification District Clerk: LACY CLARK (Signature) (Date) Chairperson, School Trustees: GREG NEIL (Signature) (Date) County Superintendent: Matthew Henry (Signature) (Date) Chairperson, County Commissioners: (Print) (Signature) (Date) Name of Contact: (Print) (Signature) (Phone) Montana Automated Education Financial and Information Reporting System 324 10/6/2022 3:25:01 PM PRD rptBudget Page 1 of 18 0'k9%36uc'NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S Summary %of District Adopted Unreserved Property Tax Total Budget Fund Balance Requirements District Mill Adopted Reserves Reserve Reserved Reappropriated Other (B-F-G=H) Levies Fund Budget (961.966) Limit (C/B)x 100 (970) Revenue If<0,enter 0 H I(TV x.001) [A] [B] [C] [D] [E] [F [G] [H] [I] 01 General 21,417,282.00 2,141,344.31 10% 10.00% 0.00 12,474,273.21 8,943,008.79 32.16 10Transportation 1,188,863.00 237,772.60 20% 20.00% 181,430.75 281,710.37 725,721.88 2.61 11 Bus Depreciation 306,324.00 0.00 N/A 0.00% Reserve 305,824.00 500.00 0.00 0.00 13Tuition 580,141 E N/A 309,555.16 0.19 270,584.65 0.97 14 Retirement 3,300,000.00 660,000.00 20% 20.00% 124,059.92 3,175,940.08 17 Adult Education 470,502.00 154,389.72 35% 32.81% 0.00 11,000.00 459,502.00 1.65 19 Non-Operating 0.00 0.00 N/A 0.00% 0.00 0.00 0.00 0.00 28Technology 767,846.00 0.00 N/A 0.00% 471,532.06 18,277.34 278,036.60 1.00 29 Flexibility 22,511.00 0.00 N/A 0.00% 0.00 22,511.00 0.00 0.00 61 Building Reserve 11,333,115.6E 0.00 N/A 0.00% 8,987,913.26 51,065.88 2,294,136.55 8.25 Total of All Funds 39,386,583.69 3,193,506.63 10,380,315.15 16,035,278.07 12,970,990.47 46.64 50 Debt Service Tax Jurisdiction 2006 2,884,501.00 0.00 20-9-438 0.00% 0.00 1,500.00 2,883,001.00 8.71 2017A 9,444,500.00 0.00 20-9-438 0.00% 908,137.00 1,500.00 8,534,863.00 30.70 Montana Automated Education Financial and Information Reporting System 325 10/6/2022 3:25:01 PM PRD rptBudget Page 2 of 18 0'k9%36uc'NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S General Fund Limits And Reserves Worksheet PART I. Certified Budget Data ANB By Budget Unit: H1 BOZEMAN HS 9-12 2,587 indicates that the 3 year average ANB was used to calculate the budget limitations A. Direct State Aid (I-A) 8,751,281.29 B. Mandatory Non-isolated Levy (I-B) 0.00 C. Quality Educator (I-C) 622,894.16 D. At Risk Student (I-D) 34,957.36 E. Indian Education For All (I-E) 60,225.36 F. American Indian Achievement Gap (I-F) 11,908.00 G. Data For Achievement (I-G) 57,664.23 H. State Special Education Allowable Cost Payment to Districts (I-H) 525,911.23 I. State Special Education Related-Services Payment To Coop (1-1) 0.00 J. District GTB Subsidy Per Elementary Base Mill (I-J) N/A K. District GTB Subsidy Per High School Base Mill (I-K) 141,728.00 PART II. General Fund Budget Limits Prior Year Budget Data: A. ANB (II-A) 2,460 B. BASE Budget Limit (II-B) 15,973,699.97 C. Maximum Budget Limit (II-C) 19,909,386.17 D. Over-BASE Levy As Submitted on Budget (II-D) 3,935,686.03 E. Adopted Budget (II-E) 19,909,386.00 Current Year Budget Data: F. %Special Education in Maximum Budget (11-F) 100% G. BASE Budget(Minimum Budget Amount Required) (11-G) 17,186,173.23 H. Maximum Budget Limit (11-H) 21,417,282.07 I. Highest Budget Without a Vote (11-1) 21,121,859.36 J. Highest Budget (11-J) 21,417,282.07 K. Highest Voted Amount (11-K) 295,422.71 L. Amount Approved on Ballot by Voters (II-L) 325,000.00 M. Adopted Budget (II-M) 21,417,282.00 Montana Automated Education Financial and Information Reporting System 326 10/6/2022 3:25:01 PM PRD rptBudget Page 3 of 18 0'k9%36ut''NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S PART III. General Fund Balance For Budget As Of June 30 A. Operating Reserve(961) (III-A) 2,096,344.31 B. TIF Operating Reserve(962) (III-B) 45,000.00 C. Excess Reserves (III-C) 0.00 1. Reserve For Protested/Delinquent Taxes(963) (III-Cl) 0.00 2. Reserve For Tax Audit Receipts(964) (III-C2) 0.00 D. Unreserved Fund Balance Reappropriated(970) (III-D) 0.00 1. Prior Year Excess Reserves Funding Over-BASE(970a) (III-D1) 0.00 2. Remaining Fund Balance Available(970b) (III-D2) 0.00 3. TIF Fund Balance Reappropriated(970c) (III-D3) 0.00 E. TOTAL GENERAL FUND BALANCE FOR BUDGET(TFS48) (III-E) 2,141,344.31 PART V. General Fund Worksheet General Fund Budget: A. Adopted General Fund Budget (V-A) 21,417,282.00 1. BASE Budget Limit (V-Al) 17,186,173.23 2. Over-BASE Budget (V-A2) 4,231,108.77 Funding The BASE Budget: B. Direct State Aid (V-B) 8,751,281.29 1. Direct State Aid Paid By State (V-131) 8,751,281.29 2. Direct State Aid Paid By Non-Isolated District (V-B2) 0.00 C. Quality Educator (V-C) 622,894.16 D. At Risk Student (V-D) 34,957.36 E. Indian Education For All (V-E) 60,225.36 F. American Indian Achievement Gap (V-F) 11,908.00 G. Data For Achievement (V-G) 57,664.23 H. Special Education Allowable Cost Payment (V-H) 525,911.23 I. Remaining Fund Balance Available (V-I) 0.00 J. Non-Levy Revenue and Funding Sources (V-J) 8,559.26 1. Actual Non-Levy Revenue (V-J1) 8,559.26 2. Anticipated Non-Levy Revenue (V-J2) 0.00 3. TIF Applied To BASE Budget (V-J3) 0.00 4. Excess Levy BASE (V-J4) 0.00 K. Other Non-Levy Revenue and Funding Sources (V-K) 0.00 L. BASE Levy Requirements (V-L) 7,112,772.34 1. State-Guaranteed Tax Base Aid (V-L1) 2,400,872.32 2." District Property Tax Levy To Fund BASE (BASE Levy) (V-L2) 4,711,900.02 M. **Subtotal of BASE Budget Revenue (V-M) 17,186,173.23 Funding The Over-BASE Budget: N. Fund Balance&Non-Levy Revenue Available To Fund Over-BASE (V-N) 0.00 0. Over-BASE Only Revenues and Funding Sources (V-O) 0.00 1. Prior Year Excess Reserves Reappropriated(Over-BASE Only) (V-01) 0.00 2. Tuition (V-02) 0.00 Montana Automated Education Financial and Information Reporting System 327 10/6/2022 3:25:01 PM PRD rptBudget Page 4 of 18 0'k9%36LIC I&Sr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S 3. Flexible Non-Voted Levy Authority Transferred from Other Funds (V-03) 0.00 4. Oil&Gas Revenues (V-04) 0.00 5. TIF Applied To Over-BASE Budget (V-05) 0.00 6. Excess Levy Over-BASE (V-06) 0.00 P. District Property Tax Levy To Fund Over-BASE Budget(Over-BASE Levy)(GF) (V-P) 4,231,108.77 Q. Subtotal of Over-BASE Revenue and Funding Sources (V-Q) 4,231,108.77 Mill Levies: R. District Non-Isolated Mills (V-R) 0.00 S. BASE Mills-Elementary (V-S) 0.00 T. BASE Mills-High School (V-T) 16.94 U. Over-BASE Mills (V-U) 15.22 1. District Property Tax Levy Mills (V-U1) 15.22 2. Flexible Non-Voted Levy Authority (V-U2) 0.00 V. Total General Fund Mills (V-V) 32.16 *Should be approximately equal to(Taxable Value X.001)X BASE Mills **BASE Budget Revenue cannot exceed BASE Budget Limit. Excess BASE Budget Revenue is reported on line V-0 and is applied to the Over-BASE Budget Montana Automated Education Financial and Information Reporting System 328 10/6/2022 3:25:01 PM PRD rptBudget Page 5 of 18 0'k9%36uc'NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S 01 General Fund Adopted Budget 0001 21,417,282.00 Budget Uses Expenditure Budget 0002 21,417,282.00 Add To Fund Balance 0003 0.00 TIF Fund Balance for Budget TFS47 45,000.00 Estimated Funding Sources Unreserved Fund Balance Reappropriated 0970 0.00 Direct State Aid 3110 8,751,281.29 Quality Educator 3111 622,894.16 At Risk Student 3112 34,957.36 Indian Education For All 3113 60,225.36 American Indian Achievement Gap 3114 11,908.00 State Special Education Allowable Cost Payment to Districts 3115 525,911.23 Data For Achievement 3116 57,664.23 State-Guaranteed Tax Base Aid 3120 2,400,872.32 Actual Non-levy Revenue and Funding Sources Tax Title and Property Sales 1130 0.00 Interest Earnings 1510 8,559.26 Revenue from Community Services Activities 1800 0.00 Other Revenue from Local Sources 1900 0.00 Rentals 1910 0.00 Dormitory Charges 1915 0.00 Contributions/Donations from Private Sources 1920 0.00 Textbook Sales and Rentals 1940 0.00 Fees-Users/Resale of Supplies 1945 0.00 Services Provided Other School Districts or Coops 1950 0.00 Services Provided Other Local Governmental Units 1960 0.00 Summer School Fees 1981 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Anticipated Non-levy Revenue and Funding Sources - BASE Oil&Gas Revenues-BASE Budget 0171 0.00 TIF Applied To BASE Budget 0174 0.00 BASE Excess Levy Amount 0177 0.00 Coal Gross Proceeds 1123 0.00 School Block Grant State Lands 3448 0.00 School Block Grant Coal Mitigation 3449 0.00 Federal Revenue in Lieu of Taxes 4800 0.00 Anticipated Non-levy Revenue and Funding Sources -Over-BASE Oil&Gas Revenues-Over-BASE Budget 0172 0.00 TIF Applied To Over-BASE Budget 0175 0.00 Over-BASE Excess Levy Amount 0178 0.00 Montana Automated Education Financial and Information Reporting System 329 10/6/2022 3:25:01 PM PRD rptBudget Page 6 of 18 0'k9%36uc'NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S Individual Tuition 1310 0.00 Tuition from School Districts Within State 1320 0.00 Tuition from School Districts Outside State 1330 0.00 State-Tuition for State Placement 3117 0.00 Other Non-levy Revenue District Levy-Distribution of Prior Year Protested/Delinquent Taxes 1117 0.00 District Levy-Dept.or Revenue Tax Audit Receipts 1118 0.00 Penalties and Interest on Taxes 1190 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 Levies Mandatory Non-isolated Levy 1110(a) 0.00 BASE Levy 1110(b) 4,711,900.02 Over-BASE Levy 1110(c) 4,231,108.77 District Tax Levy 1110 8,943,008.79 Total Estimated Revenues to Fund Adopted Budget 0004 21,417,282.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 330 10/6/2022 3:25:01 PM PRD rptBudget Page 7 of 18 0'k9%36ut''NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S 10 Transportation Fund Adopted Budget 0001 1,188,863.00 Budget Uses Expenditure Budget 0002 1,188,863.00 Add To Fund Balance 0003 0.00 Transportation Schedule Data On-Schedule 0005 255,645.79 Contingency 0006 25,564.58 Over-Schedule 0011 907,652.63 Fund Balance for Budget TFS48 419,203.35 Operating Reserve 0961 237,772.60 Unreserved Fund Balance Reappropriated 0970 181,430.75 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Individual Transportation Fees 1410 0.00 Transportation Fees from Other School Districts Within State 1420 0.00 Transportation Fees from Other School Districts Outside State 1430 0.00 Other Transportation Fees 1440 0.00 Interest Earnings 1510 500.00 Other Revenue from Local Sources 1900 0.00 State-Tuition for State Placement 3117 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 Reimbursements County On-Schedule Transportation Reimbursement 2220 140,605.18 State-On-Schedule Transportation Reimbursement 3210 140,605.19 District Tax Levy 1110 725,721.88 District Mills 999 2.61 Total Estimated Revenues to Fund Adopted Budget 0004 1,188,863.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 331 10/6/2022 3:25:01 PM PRD rptBudget Page 8 of 18 0'k9%36ut''NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S 11 Bus Depreciation Reserve Fund Adopted Budget 0001 306,324.00 Budget Uses Expenditure Budget 0002 306,324.00 Add To Fund Balance 0003 0.00 TIF Fund Balance for Budget TFS47 0.00 Fund Balance for Budget TFS48 305,824.00 Operating Reserve 0961 0.00 Unreserved Fund Balance Reappropriated 0970 305,824.00 TIF Fund Balance Reappropriated 0973 0.00 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Interest Earnings 1510 500.00 Other Revenue from Local Sources 1900 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 Use Estimated Non-levy Revenue to Lower Levies?(Yes or No) No District Tax Levy 1110 0.00 District Mills 999 0.00 Total Estimated Revenues to Fund Adopted Budget 0004 306,324.00 Asset Information Depreciated Year Of Original Thru Last Amount Asset ID Purchase Cost Year 20% Limit Depreciated 2005 Blue Bird 2005 41,750.00 62,625.00 N/A NA Total 0.00 Montana Automated Education Financial and Information Reporting System 332 10/6/2022 3:25:01 PM PRD rptBudget Page 9 of 18 0'k9%36ut''NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S 13 Tuition Fund Adopted Budget 0001 580,140.00 Budget Uses Expenditure Budget 0002 580,140.00 Add To Fund Balance 0003 0.00 Fund Balance for Budget TFS48 309,555.16 Unreserved Fund Balance Reappropriated 0970 309,555.16 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Interest Earnings 1510 0.19 Other Revenue from Local Sources 1900 0.00 Direct State Aid 3110 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 District Tax Levy 1110 270,584.65 District Mills 999 0.97 Total Estimated Revenues to Fund Adopted Budget 0004 580,140.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 333 10/6/2022 3:25:01 PM PRD rptBudget Page 10 of 18 0'k9%36ut''NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S 14 Retirement Fund Adopted Budget 0001 3,300,000.00 Budget Uses Expenditure Budget 0002 3,300,000.00 Add To Fund Balance 0003 0.00 Fund Balance for Budget TFS48 784,059.92 Operating Reserve 0961 660,000.00 Unreserved Fund Balance Reappropriated 0970 124,059.92 Estimated Funding Sources Interest Earnings 1510 2,000.00 Other Revenue from Local Sources 1900 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 County Retirement Distribution 2240 3,173,940.08 Total Estimated Revenues to Fund Adopted Budget 0004 3,300,000.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 334 10/6/2022 3:25:01 PM PRD rptBudget Page 11 of 18 0'k9%36ut''NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S 17 Adult Education Fund Adopted Budget 0001 470,502.00 Budget Uses Expenditure Budget 0002 470,502.00 Add To Fund Balance 0003 0.00 Fund Balance for Budget TFS48 154,389.72 Operating Reserve 0961 154,389.72 Unreserved Fund Balance Reappropriated 0970 0.00 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Fees for Adult Education 1340 10,500.00 Interest Earnings 1510 500.00 Other Revenue from Local Sources 1900 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 District Tax Levy 1110 459,502.00 District Mills 999 1.65 Total Estimated Revenues to Fund Adopted Budget 0004 470,502.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 335 10/6/2022 3:25:01 PM PRD rptBudget Page 12 of 18 0'k9%36ut''NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S 19 Non-Operating Fund Adopted Budget 0001 0.00 Budget Uses Expenditure Budget 0002 0.00 Add To Fund Balance 0003 0.00 Transportation Schedule Data On-Schedule 0005 0.00 Contingency 0006 0.00 Over-Schedule 0011 0.00 Fund Balance for Budget TFS48 0.00 Operating Reserve 0961 0.00 Unreserved Fund Balance Reappropriated 0970 0.00 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Interest Earnings 1510 0.00 Other Revenue from Local Sources 1900 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 Reimbursements County On-Schedule Transportation Reimbursement 2220 0.00 State-On-Schedule Transportation Reimbursement 3210 0.00 District Tax Levy 1110 0.00 District Mills 999 0.00 Total Estimated Revenues to Fund Adopted Budget 0004 0.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 336 10/6/2022 3:25:01 PM PRD rptBudget Page 13 of 18 0'k9%36ut''NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S 28 Technology Fund Adopted Budget 0001 767,846.00 Budget Uses Expenditure Budget 0002 767,846.00 Add To Fund Balance 0003 0.00 TIF Fund Balance for Budget TFS47 0.00 Fund Balance for Budget TFS48 471,532.06 Operating Reserve 0961 0.00 Unreserved Fund Balance Reappropriated 0970 471,532.06 TIF Fund Balance Reappropriated 0973 0.00 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Interest Earnings 1510 1,499.75 Other Revenue from Local Sources 1900 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 State-Technology Aid 3281 16,777.59 District Tax Levy 1110 278,036.60 District Mills 999 1.00 Total Estimated Revenues to Fund Adopted Budget 0004 767,846.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 337 10/6/2022 3:25:01 PM PRD rptBudget Page 14 of 18 0'k9%36ut''NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S 29 Flexibility Fund Adopted Budget 0001 22,511.00 Budget Uses Expenditure Budget 0002 22,511.00 Add To Fund Balance 0003 0.00 Fund Balance for Budget TFS48 0.00 Operating Reserve 0961 0.00 Unreserved Fund Balance Reappropriated 0970 0.00 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Interest Earnings 1510 0.75 Other Revenue from Local Sources 1900 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 State-Transformational Learning Aid 3760 22,510.25 State-Advanced Opportunity Aid 3770 0.00 Transfers for Transformational Learning 5304 0.00 District Tax Levy 1110 0.00 District Mills 999 0.00 Total Estimated Revenues to Fund Adopted Budget 0004 22,511.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Montana Automated Education Financial and Information Reporting System 338 10/6/2022 3:25:01 PM PRD rptBudget Page 15 of 18 0'k9%36ut''NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S 50 Debt Service Fund 2006 Taxable Value 331,066,012.00 Adopted Budget 0001 2,884,501.00 Budget Uses Expenditure Budget 0002 2,884,501.00 Add To Fund Balance 0003 0.00 TIF Fund Balance for Budget TFS47 0.00 Fund Balance for Budget TFS48 0.00 Fund Balance In Sinking Fund 0960 0.00 Operating Reserve 0961 0.00 Unreserved Fund Balance Reappropriated 0970 0.00 TIF Fund Balance Reappropriated 0973 0.00 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Interest Earnings 1510 1,500.00 Other Revenue from Local Sources 1900 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 District Tax Levy 1110 2,883,001.00 Jurisdiction Mills 999 8.71 Total Estimated Revenues to Fund Adopted Budget 0004 2,884,501.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Bond Issues Issue Maturity Issue Outstanding Agent Issue Type Date Date Amount 6/30/23 Principal Interest Fees High School 08/20/2014 06/30/2026 3,935,000.00 2,970,000.00 915,000.00 142,093.76 500.00 Refunding Bond High School 08/20/2014 06/30/2026 5,215,000.00 3,150,000.00 970,000.00 150,606.26 500.00 Refunding Bond High School 04/20/2017 06/01/2026 5,900,000.00 1,985,000.00 630,000.00 75,300.00 500.00 Refunding Bond Total Bond Requirements 2,884,500.02 SIDs Issue Type Amount High School 0.98 Total SID Requirements 0.98 Total Debt Service Requirements 0002 2,884,501.00 Montana Automated Education Financial and Information Reporting System 339 10/6/2022 3:25:01 PM PRD rptBudget Page 16 of 18 0'k9%36ut''NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S 2017A Taxable Value 278,036,597.00 Adopted Budget 0001 9,444,500.00 Budget Uses Expenditure Budget 0002 9,444,500.00 Add To Fund Balance 0003 0.00 TIF Fund Balance for Budget TFS47 908,137.00 Fund Balance for Budget TFS48 -101,679.73 Fund Balance In Sinking Fund 0960 0.00 Operating Reserve 0961 0.00 Unreserved Fund Balance Reappropriated 0970 0.00 TIF Fund Balance Reappropriated 0973 908,137.00 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 Interest Earnings 1510 1,500.00 Other Revenue from Local Sources 1900 0.00 State-Payment in Lieu of Taxes-FWP 3302 0.00 Montana Oil and Gas Tax 3460 0.00 Other Revenue 9100 0.00 Residual Equity Transfers In 9710 0.00 District Tax Levy 1110 8,534,863.00 Jurisdiction Mills 999 30.70 Total Estimated Revenues to Fund Adopted Budget 0004 9,444,500.00 Estimated Revenues Exceeding Adopted Budget 0004a 0.00 Bond Issues Issue Maturity Issue Outstanding Agent Issue Type Date Date Amount 6/30/23 Principal Interest Fees High School Bond 08/03/2017 06/01/2037 100,000,000.00 81,165,000.00 4,075,000.00 3,593,300.00 500.00 High School Bond 09/04/2019 06/01/2035 25,000,000.00 22,890,000.00 725,000.00 836,200.00 500.00 Total Bond Requirements 9,230,500.00 SIDs Issue Type Amount High School 214,000.00 Total SID Requirements 214,000.00 Total Debt Service Requirements 0002 9,444,500.00 Montana Automated Education Financial and Information Reporting System 340 10/6/2022 3:25:01 PM PRD rptBudget Page 17 of 18 0'k9%36ut''NSr9 Budget Report G & Z FY 2023 16 Gallatin Submit ID: 0351-83916104 �99 NO STATE SUPE�N 0351 Bozeman H S 61 Building Reserve Fund Adopted Budget 0001 11,333,115.6� Budget Uses Expenditure Budget 0002 11,333,115.6E Add To Fund Balance 0003 0.00 TIF Fund Balance for Budget TFS47 0.00 Fund Balance for Budget TFS48 8,987,913.26 Operating Reserve 0961 0.00 Unreserved Fund Balance Reappropriated 0970 8,987,913.26 TIF Fund Balance Reappropriated 0973 0.00 Estimated Funding Sources Coal Gross Proceeds 1123 0.00 BR Permissive Revenues-Coal Gross Proceeds 1125 0.00 Tax Title and Property Sales 1130 0.00 BR Permissive Revenues-Tax Title and Property Sales 1131 0.00 Interest Earnings 1510 7,499.78 BR Permissive Revenues-Interest Earnings 1511 0.00 Other Revenue from Local Sources 1900 0.00 BR Permissive Revenues-Other Revenue from Local Sources 1901 0.00 State-School Major Maintenance Aid(SMMA) 3283 43,566.10 State-Payment in Lieu of Taxes-FWP 3302 0.00 BR Permissive Revenues-State Payment in Lieu of Taxes-FWP 3303 0.00 Montana Oil and Gas Tax 3460 0.00 BR Permissive Revenues-Montana Oil and Gas Tax 3461 0.00 Other Revenue 9100 0.00 BR Permissive Revenues-Other Revenue 9101 0.00 Residual Equity Transfers In 9710 0.00 Use Estimated Non-levy Revenue to Lower Levies?(Yes or No) No Building Reserve Voted Levy 1110(a) 2,052,102.65 Building Reserve Permissive Levy 1110(b) 242,033.90 District Tax Levy 1110 2,294,136.55 District Mills 999 8.25 Building Reserve Voted Mills 0134 7.38 Building Reserve Permissive Mills 0135 0.87 Total Estimated Revenues to Fund Adopted Budget 0004 11,333,115.6E Voted Reserve Authorities Election Total Years Levy Levied Thru Maximum Levy Date Authorized Authorized Type Last Year Levy Amount 05/05/2020 6,000,000.00 6 614 1,947,239.00 1,000,000.00 794,136.55 05/03/2022 9,000,000.00 6 612 0.00 1,500,000.00 1,257,966.10 Total 2,052,102.65 Montana Automated Education Financial and Information Reporting System 341 10/6/2022 3:25:01 PM PRD rptBudget Page 18 of 18 Bozeman Public Schools 1 J 2022-23 Adopted Budget Appendix 5: Line Item Budget Data The following appendix is the line item data supporting the budget totals. 20-9-132, MCA requires If any appropriation item of the final budget provides for the payment of wages or salary to more than one person, the district shall attach to the budget a separate listing of each position of employment, with the budgeted amount of compensation for each position. This appendix is provided to meet that requirement. 342 Description/Employee# Account Budgeted Amount 10001 201.41.150.1140.0261.000.00 60.00 10001 201.41.100.1140.0261.000.00 240.00 10015 201.41.100.2600.0260.000.00 11,556.00 10015 201.41.100.2600.0114.000.00 49,402.08 10015 201.41.100.2600.0261.000.00 300.00 10049 101.01.100.1250.0260.000.00 6,678.00 10049 282.01.100.1250.0260.499.00 6,678.00 10049 282.01.100.1250.0112.499.00 21,072.00 10049 101.01.100.1250.0112.000.00 21,072.00 10049 101.01.100.1241.0150.000.00 500.00 10049 101.01.100.1241.0150.000.00 - 10049 101.05.100.1241.0150.000.00 270.00 10049 101.05.100.1250.0261.000.00 150.00 10049 101.01.100.1250.0261.000.00 150.00 10091 101.31.100.1670.0261.000.00 300.00 10101 101.04.100.2100.0260.000.00 8,082.75 10146 201.42.100.1510.0260.000.00 13,356.00 10146 201.42.100.1510.0112.000.00 84,288.00 10146 201.42.100.1510.0261.000.00 300.00 10163 101.99.360.1680.0260.000.00 13,356.00 10163 101.99.360.1680.0112.000.00 84,288.00 10163 101.99.360.1680.0150.000.00 2,000.00 10163 101.99.360.1680.0261.000.00 300.00 10167 101.31.100.1670.0260.000.00 13,356.00 10167 101.31.100.1670.0112.000.00 84,288.00 10167 101.31.100.1670.0261.000.00 300.00 10176 101.32.100.1250.0260.000.00 5,778.00 10176 282.32.100.1250.0260.499.00 5,778.00 10176 282.32.100.1250.0112.499.00 42,144.00 10176 101.32.100.1250.0112.000.00 42,144.00 10176 282.32.420.1250.0261.499.00 150.00 10176 101.32.100.1250.0261.000.00 150.00 10200 201.41.100.1570.0260.000.00 13,356.00 10200 201.41.100.1570.0261.000.00 300.00 10258 201.41.100.2120.0260.000.00 9,948.00 10258 201.41.100.2120.0113.000.00 86,541.69 10258 201.41.100.2120.0150.000.00 2,000.00 10258 201.41.100.2120.0261.000.00 300.00 10306 101.06.280.1900.0260.000.00 10,833.75 10322 101.50.100.2330.0111.000.00 79,551.50 10322 201.50.100.2330.0111.000.00 79,551.50 10324 201.41.100.1510.0260.000.00 13,356.00 10324 201.41.100.1510.0150.000.00 500.00 10324 201.41.100.1510.0261.000.00 300.00 10437 101.06.100.2120.0260.000.00 3,840.00 10437 101.08.100.2120.0260.000.00 3,840.00 10437 101.08.100.2120.0113.000.00 34,027.64 10437 101.06.100.2120.0113.000.00 34,027.64 10539 101.32.100.1670.0261.000.00 300.00 10550 201.41.100.1440.0260.000.00 17,628.00 10550 201.41.100.1440.0112.000.00 81,596.00 10550 201.41.100.1440.0261.000.00 300.00 10568 201.41.100.1440.0260.000.00 13,356.00 10568 201.41.100.1440.0112.000.00 84,288.00 10568 201.41.100.1440.0261.000.00 300.00 10627 218.50.100.2490.0115.000.6C 4,306.61 10627 217.50.610.2490.0115.000.6C 16,765.84 10759 201.41.100.1440.0260.000.00 9,948.00 10759 201.41.100.1440.0112.000.00 63,415.00 10759 201.41.100.1440.0261.000.00 300.00 10764 101.32.100.1670.0260.000.00 17,628.00 10764 101.32.100.1670.0112.000.00 84,288.00 10764 101.32.100.1670.0261.000.00 300.00 10775 101.02.100.1670.0150.000.00 500.00 343 Description/Employee# Account Budgeted Amount 10775 101.02.100.1670.0261.000.00 300.00 10812 101.03.100.1670.0260.000.00 11,556.00 10812 101.03.100.1670.0112.000.00 63,415.00 10812 101.03.100.1670.0261.000.00 300.00 10824 101.01.100.2400.0115.000.00 6,281.76 10826 201.41.100.2110.0260.000.00 13,356.00 10826 201.41.100.2110.0150.000.00 1,500.00 10826 201.41.100.2110.0112.000.00 88,795.38 10826 201.41.100.2110.0261.000.00 300.00 10839 201.41.100.1240.0260.000.00 7,680.00 10839 201.41.100.1240.0112.000.00 84,288.00 10839 201.41.100.1240.0261.000.00 300.00 10865 101.50.280.2490.0260.000.00 3,840.00 10865 201.50.280.2490.0260.000.00 3,840.00 10865 101.50.280.2490.0115.000.00 23,740.56 10865 201.50.280.2490.0115.000.00 23,740.56 10865 101.50.280.2490.0261.000.00 150.00 10865 201.50.280.2490.0261.000.00 150.00 10904 201.42.100.1240.0260.000.00 11,556.00 10904 201.42.100.1240.0112.000.00 67,430.40 10904 201.42.100.1240.0261.000.00 300.00 10930 101.32.280.1900.0260.000.00 9,749.88 10930 115.32.456.1900.0260.132.51 3,606.12 10930 115.32.456.1900.0112.132.51 22,757.76 10930 101.32.280.1900.0112.000.00 61,530.24 10930 115.32.456.1900.0261.132.51 81.00 10930 101.32.280.1900.0261.000.00 219.00 10948 201.41.100.1570.0260.000.00 17,628.00 10948 201.41.100.1570.0112.000.00 81,596.00 10948 201.41.100.1570.0261.000.00 300.00 10957 101.32.100.2400.0260.000.00 1,444.50 10957 101.32.100.2225.0260.000.00 5,778.00 10957 101.32.100.2225.0260.000.00 3,611.25 10957 101.32.100.2225.0117.000.00 13,203.84 10957 101.32.100.2225.0115.000.00 13,842.54 10957 101.32.100.2225.0261.000.00 150.00 11001 201.42.100.1570.0260.000.00 7,680.00 11001 201.42.100.1570.0112.000.00 84,288.00 11001 201.42.100.1570.0261.000.00 300.00 11003 101.05.100.1670.0112.000.00 84,288.00 11069 115.41.280.2160.0113.115.00 24,235.20 11069 115.42.280.2160.0113.115.00 24,235.20 11069 115.04.280.2160.0113.115.00 32,313.60 11069 115.99.280.2160.0113.115.00 13,900.00 11076 101.50.100.2580.0115.000.00 24,554.88 11076 201.50.100.2580.0115.000.00 24,554.88 11076 101.50.100.2580.0261.000.00 150.00 11076 201.50.100.2580.0261.000.00 150.00 11109 101.32.100.1670.0260.000.00 9,948.00 11109 101.32.100.1670.0112.000.00 78,816.00 11141 101.01.100.2100.0135.000.00 8,668.61 11143 101.06.100.1670.0260.000.00 13,356.00 11143 101.06.100.1670.0112.000.00 73,212.00 11159 101.05.100.2100.0260.000.00 2,889.00 11159 101.05.100.2400.0260.000.00 8,667.00 11159 101.05.100.2400.0115.000.00 22,419.80 11159 101.05.100.2400.0261.000.00 225.00 11182 101.06.100.1670.0260.000.00 13,356.00 11182 101.06.100.1670.0112.000.00 62,091.00 11182 101.06.100.1670.0261.000.00 300.00 11222 201.41.100.1240.0112.000.00 29,849.60 11222 201.41.100.1240.0261.000.00 120.00 11235 101.01.100.1670.0260.000.00 7,680.00 11235 101.01.100.1670.0112.000.00 77,007.00 344 Description/Employee# Account Budgeted Amount 11235 101.01.100.1670.0261.000.00 300.00 11252 101.03.100.1670.0260.000.00 13,356.00 11252 201.41.100.2225.0113.000.00 79,219.28 11252 101.03.100.1670.0261.000.00 300.00 11337 101.50.280.2490.0119.000.00 87,042.48 11337 101.50.280.2490.0119.000.00 13,900.00 11368 115.05.456.1900.0260.132.51 3,120.12 11368 101.05.280.1900.0260.000.00 8,435.88 11368 101.05.280.1900.0112.000.00 61,530.24 11368 115.05.456.1900.0112.132.51 22,757.76 11382 101.32.100.1670.0112.000.00 84,288.00 11386 101.08.100.1340.0260.000.00 7,680.00 11386 101.08.100.1340.0112.000.00 54,280.00 11386 101.08.100.1340.0261.000.00 300.00 11390 201.41.100.1340.0112.000.00 50,572.80 11390 201.41.390.1649.0112.000.00 33,715.20 11390 201.41.100.1340.0261.000.00 180.00 11390 201.41.390.1649.0261.000.00 120.00 11443 201.42.100.1140.0260.000.00 11,556.00 11443 201.42.100.1140.0112.000.00 84,288.00 11443 201.42.100.1140.0261.000.00 300.00 11526 101.08.100.1670.0260.000.00 9,948.00 11526 101.08.100.1670.0112.000.00 78,816.00 11526 101.08.100.1670.0150.000.00 500.00 11526 101.08.100.1670.0261.000.00 300.00 11528 201.41.100.1570.0260.000.00 7,958.40 11528 201.41.100.1570.0112.000.00 64,147.20 11528 201.41.100.1570.0261.000.00 240.00 11559 101.32.100.1270.0260.000.00 7,680.00 11559 101.32.100.1270.0112.000.00 84,288.00 11559 101.32.100.1270.0261.000.00 300.00 11571 101.06.100.1670.0260.000.00 13,356.00 11571 101.29.100.1670.0112.000.00 66,063.00 11571 101.06.100.1670.0261.000.00 300.00 11593 201.41.100.1340.0260.000.00 7,680.00 11593 201.41.100.1340.0112.000.00 75,198.00 11593 201.41.100.1340.0261.000.00 300.00 11614 101.04.100.1670.0260.000.00 11,556.00 11614 101.04.100.1670.0112.000.00 84,288.00 11614 101.04.100.1670.0261.000.00 300.00 11615 101.31.100.1270.0260.000.00 13,356.00 11615 101.31.100.1270.0112.000.00 72,550.00 11615 101.99.100.2212.0150.000.00 270.00 11615 101.31.100.1270.0261.000.00 300.00 11623 101.32.100.1470.0112.000.00 84,288.00 11636 101.06.280.1900.0260.000.00 7,262.04 11636 115.06.456.1900.0260.132.51 2,685.96 11636 115.06.456.1900.0112.132.51 19,660.05 11636 101.06.280.1900.0112.000.00 53,154.95 11636 115.06.456.1900.0261.132.51 81.00 11636 101.06.280.1900.0261.000.00 219.00 11664 101.08.100.1250.0260.000.00 4,974.00 11664 282.08.100.1250.0260.499.00 4,974.00 11664 101.08.100.1250.0112.000.00 19,704.00 11664 101.08.100.1250.0112.000.00 19,704.00 11664 101.08.100.1250.0261.000.00 150.00 11664 101.06.100.1250.0261.000.00 150.00 11701 101.99.100.1470.0150.000.00 270.00 11716 115.42.427.1870.0261.197.00 120.00 11716 115.42.427.1870.0261.197.00 180.00 11716 115.42.427.1870.0260.197.00 8,013.60 11716 115.42.427.1870.0260.197.00 5,342.40 11716 115.42.427.1870.0112.197.00 12,829.44 11716 115.42.427.1870.0112.197.00 28,866.24 345 Description/Employee# Account Budgeted Amount 11719 217.50.610.1860.0260.000.6C 13,356.00 11719 217.50.610.1860.0112.000.6C 80,184.00 11719 217.50.610.1860.0261.000.6C 300.00 11720 201.41.100.1570.0112.000.00 84,288.00 11720 201.41.100.1570.0261.000.00 300.00 11731 101.06.100.1670.0260.000.00 13,356.00 11731 101.08.100.1670.0112.000.00 31,729.50 11731 101.06.100.1670.0261.000.00 300.00 11755 101.07.100.1470.0150.000.00 500.00 11809 115.03.456.1900.0260.132.51 2,685.96 11809 101.03.280.1900.0260.000.00 7,262.04 11809 101.03.280.1900.0112.000.00 61,530.24 11809 115.03.456.1900.0112.132.51 22,757.76 11809 101.03.280.1900.0261.000.00 219.00 11809 115.03.456.1900.0261.132.51 81.00 11845 201.41.100.1100.0260.000.00 2,311.20 11845 201.42.390.1649.0260.000.00 9,244.80 11845 201.42.390.1649.0112.000.00 81,596.00 11845 201.42.390.1649.0261.000.00 240.00 11845 201.41.390.1649.0261.000.00 60.00 11859 101.05.100.1250.0260.000.00 6,678.00 11859 282.05.100.1250.0260.499.00 6,678.00 11859 282.05.100.1250.0112.499.00 19,284.75 11859 101.05.100.1250.0112.000.00 19,284.75 11866 101.31.100.2600.0260.000.00 13,356.00 11866 101.31.100.2600.0114.000.00 48,921.84 11866 101.31.100.2600.0261.000.00 300.00 11877 101.03.100.2100.0260.000.00 3,856.82 11877 101.03.280.1900.0260.000.00 5,171.31 11881 101.50.100.2340.0111.000.00 68,502.50 11881 201.50.100.2340.0111.000.00 68,502.50 11881 101.50.100.2340.0150.000.00 50.00 11881 201.50.100.2340.0150.000.00 50.00 11962 101.03.100.1670.0112.000.00 68,225.00 11972 101.32.100.1670.0260.000.00 13,356.00 11972 101.32.100.1670.0112.000.00 78,816.00 11972 101.32.100.1670.0261.000.00 300.00 11985 101.04.100.2225.0260.000.00 13,356.00 11985 101.04.100.2225.0113.000.00 77,208.64 11985 101.04.100.2225.0261.000.00 300.00 12012 101.29.100.1340.0260.000.00 13,356.00 12012 101.29.100.1340.0112.000.00 (84,288.00) 12012 101.29.100.1340.0112.000.00 84,288.00 12012 101.29.100.1670.0261.000.00 300.00 12015 101.99.100.2600.0260.000.00 3,840.00 12015 201.99.100.2600.0260.000.00 3,840.00 12015 101.99.100.2600.0150.000.00 270.00 12015 201.99.100.2600.0150.000.00 270.00 12015 101.99.100.2600.0150.000.00 270.00 12015 201.99.100.2600.0150.000.00 270.00 12015 101.99.100.2600.0114.000.00 25,452.72 12015 201.99.100.2600.0114.000.00 25,452.72 12015 101.99.100.2600.0261.000.00 150.00 12015 201.99.100.2600.0261.000.00 150.00 12040 201.41.100.2600.0260.000.00 7,680.00 12040 201.41.100.2600.0114.000.00 50,905.44 12040 201.41.100.2600.0261.000.00 300.00 12091 101.04.100.2400.0260.000.00 7,680.00 12100 101.31.100.1670.0112.000.00 60,635.00 12100 115.31.456.1900.0261.132.51 81.00 12100 101.31.280.1900.0261.000.00 219.00 12101 101.32.100.1670.0260.000.00 13,356.00 12101 101.32.100.1670.0112.000.00 70,652.00 12101 101.32.100.1670.0261.000.00 300.00 346 Description/Employee# Account Budgeted Amount 12128 201.41.100.1240.0260.000.00 9,948.00 12128 201.41.100.1240.0112.000.00 80,184.00 12128 201.41.100.1240.0261.000.00 300.00 12134 101.04.100.1670.0260.000.00 13,356.00 12134 101.04.100.1670.0112.000.00 73,829.00 12134 101.04.100.1670.0261.000.00 300.00 12150 101.05.100.1670.0260.000.00 13,356.00 12150 101.05.100.1670.0112.000.00 73,212.00 12150 101.05.100.1670.0261.000.00 300.00 12176 101.08.100.1670.0260.000.00 6,678.00 12176 101.08.100.1670.0112.000.00 25,551.50 12176 101.08.100.1670.0261.000.00 300.00 12235 101.06.100.2225.0260.000.00 3,840.00 12235 101.06.100.2225.0113.000.00 33,302.76 12236 201.41.280.2140.0260.000.00 9,948.00 12236 201.41.280.2140.0113.000.00 83,777.71 12236 201.41.280.2140.0150.000.00 2,000.00 12236 201.41.280.2140.0261.000.00 300.00 12238 101.31.100.1670.0112.000.00 66,063.00 12246 101.31.100.1670.0112.000.00 78,816.00 12246 101.08.100.1670.0150.000.00 2,000.00 12411 101.04.100.1670.0150.000.00 500.00 12459 101.50.100.2580.0115.000.00 30,377.00 12459 201.50.100.2580.0115.000.00 30,377.00 12459 101.50.100.2580.0115.000.00 6,950.00 12459 201.50.100.2580.0115.000.00 6,950.00 12508 218.50.100.2490.0119.000.6C 10,301.28 12508 217.50.610.2490.0119.000.6C 92,711.52 12508 218.50.100.2490.0119.000.6C 1,390.00 12508 217.50.610.2490.0119.000.6C 12,510.00 12511 101.50.100.2330.0115.000.00 30,766.68 12511 201.50.100.2330.0115.000.00 30,766.68 12511 101.50.100.2330.0115.000.00 6,950.00 12511 201.50.100.2330.0115.000.00 6,950.00 12528 101.31.100.2400.0260.000.00 11,556.00 12528 101.31.100.2400.0115.000.00 46,540.80 12532 101.04.280.1900.0260.000.00 6,720.00 12539 101.31.280.1900.0260.000.00 10,111.50 12545 101.50.100.2400.0111.000.00 64,525.00 12545 201.50.100.2400.0111.000.00 64,525.00 12565 101.03.100.2600.0150.000.00 270.00 12575 201.41.100.2600.0150.000.00 135.00 12575 201.41.100.2600.0114.000.00 54,580.32 12575 201.41.100.2600.0118.000.00 54,371.20 12622 101.07.100.2600.0150.000.00 540.00 12622 101.07.100.2600.0150.000.00 540.00 12622 201.42.100.2600.0114.000.00 50,905.44 12622 201.42.100.2600.0261.000.00 300.00 12652 101.06.100.1670.0260.000.00 4,974.00 12652 282.06.100.1250.0260.499.00 4,974.00 12652 101.06.100.1670.0112.000.00 42,144.00 12652 282.06.100.1250.0112.499.00 42,144.00 12652 101.06.100.1670.0261.000.00 300.00 12664 101.31.100.1670.0150.000.00 500.00 12711 101.06.100.1470.0260.000.00 13,356.00 12711 101.06.100.1470.0112.000.00 63,415.00 12711 101.06.100.1470.0261.000.00 300.00 12714 201.41.100.1440.0260.000.00 4,608.00 12714 201.41.100.1440.0112.000.00 50,572.80 12714 201.41.100.1440.0150.000.00 500.00 12714 201.41.100.1440.0261.000.00 180.00 12745 101.02.100.1670.0260.000.00 5,778.00 12745 101.02.100.1670.0261.000.00 300.00 12753 201.42.100.1510.0260.000.00 7,680.00 347 Description/Employee# Account Budgeted Amount 12753 201.42.100.1510.0112.000.00 77,139.00 12753 201.42.100.1510.0261.000.00 300.00 12763 101.31.280.2490.0119.000.00 44,395.92 12763 101.32.280.2490.0119.000.00 44,395.92 12763 101.50.280.2490.0119.000.00 2,000.00 12763 101.31.280.2150.0119.000.00 6,950.00 12763 101.32.280.2150.0119.000.00 6,950.00 12809 101.50.316.2580.0260.000.00 3,840.00 12809 201.50.316.2580.0260.000.00 3,840.00 12809 101.50.316.2580.0115.000.00 28,563.84 12809 201.50.316.2580.0115.000.00 28,563.84 12809 101.50.316.2580.0261.000.00 150.00 12809 201.50.316.2580.0261.000.00 150.00 12837 101.29.100.1670.0260.000.00 11,556.00 12837 101.29.100.1670.0112.000.00 33,693.50 12837 101.29.100.1670.0261.000.00 300.00 12888 101.07.100.2100.0260.000.00 8,347.50 12923 101.03.100.1670.0150.000.00 500.00 12926 101.50.100.2580.0260.000.00 6,678.00 12926 201.50.100.2580.0260.000.00 6,678.00 12926 101.50.100.2580.0115.000.00 26,265.60 12926 201.50.100.2580.0115.000.00 26,265.60 12926 101.50.100.2580.0261.000.00 150.00 12926 201.50.100.2580.0261.000.00 150.00 12946 201.42.100.2400.0260.000.00 11,556.00 12946 201.42.100.2400.0115.000.00 42,882.56 12946 201.42.100.2400.0261.000.00 300.00 12961 101.32.100.1670.0112.000.00 70,652.00 13008 101.06.100.1670.0260.000.00 13,356.00 13008 101.06.100.1670.0112.000.00 74,359.00 13008 101.06.100.1670.0261.000.00 300.00 13020 201.41.100.1510.0260.000.00 7,680.00 13020 201.41.100.1510.0150.000.00 500.00 13020 201.41.100.1510.0261.000.00 300.00 13037 101.01.100.2225.0260.000.00 13,356.00 13037 101.01.100.2225.0113.000.00 86,541.69 13037 101.01.100.2225.0261.000.00 300.00 13040 101.01.100.1670.0260.000.00 13,356.00 13040 101.01.100.1670.0112.000.00 80,184.00 13040 101.01.100.1670.0261.000.00 300.00 13102 101.32.100.1670.0260.000.00 7,680.00 13102 101.32.100.1670.0112.000.00 79,787.00 13102 101.32.100.1670.0261.000.00 300.00 13156 101.06.100.2400.0111.000.00 135,238.00 13156 101.06.100.2400.0150.000.00 100.00 13173 101.04.100.1670.0260.000.00 13,356.00 13173 101.04.100.1670.0112.000.00 70,652.00 13173 101.04.100.1670.0261.000.00 300.00 13187 201.42.100.1340.0260.000.00 13,356.00 13187 201.42.100.1340.0112.000.00 84,288.00 13187 201.42.100.1340.0261.000.00 300.00 13215 201.41.100.1470.0260.000.00 8,013.60 13215 201.42.100.1470.0260.000.00 5,342.40 13215 201.42.100.1470.0112.000.00 67,430.40 13215 201.41.100.1470.0112.000.00 50,572.80 13215 201.41.100.1470.0150.000.00 202.50 13215 201.42.100.1470.0261.000.00 180.00 13215 201.41.100.1470.0261.000.00 180.00 13224 101.50.100.2320.0115.000.00 32,165.64 13224 201.50.100.2320.0115.000.00 32,165.64 13224 101.50.100.2320.0115.000.00 6,950.00 13224 201.50.100.2320.0115.000.00 6,950.00 13248 101.06.100.1670.0260.000.00 6,678.00 13248 101.06.100.1670.0112.000.00 42,144.00 348 Description/Employee# Account Budgeted Amount 13248 101.06.100.1670.0261.000.00 150.00 13253 201.41.100.1340.0112.000.00 57,263.20 13262 101.31.100.1670.0260.000.00 9,948.00 13262 101.31.100.1670.0112.000.00 81,596.00 13262 101.31.100.1670.0261.000.00 300.00 13263 101.29.100.1670.0260.000.00 9,948.00 13263 101.29.100.1670.0112.000.00 (84,288.00) 13263 101.29.100.1670.0112.000.00 84,288.00 13263 101.29.100.1670.0150.000.00 2,000.00 13263 101.29.100.1670.0261.000.00 300.00 13319 101.32.100.1670.0260.000.00 17,628.00 13319 101.32.100.1670.0112.000.00 69,637.00 13319 101.32.100.1670.0261.000.00 300.00 13363 201.42.100.2400.0111.000.00 128,166.00 13365 201.42.100.2110.0260.000.00 13,356.00 13365 201.42.100.2110.0112.000.00 88,795.38 13365 201.42.100.2110.0150.000.00 1,500.00 13365 201.42.100.2110.0261.000.00 300.00 13380 101.05.100.1670.0261.000.00 300.00 13425 101.01.100.1670.0260.000.00 9,948.00 13425 101.01.100.1670.0112.000.00 74,624.00 13425 101.01.100.1670.0261.000.00 300.00 13478 101.32.100.1270.0260.000.00 11,556.00 13478 101.32.100.1270.0112.000.00 70,652.00 13478 101.32.100.1270.0261.000.00 300.00 13567 212.02.910.3100.0260.000.00 10,434.38 13567 212.02.910.3100.0116.000.00 19,765.63 13567 212.02.910.3100.0261.000.00 206.25 13635 101.31.100.2600.0260.000.00 11,556.00 13635 101.31.100.2600.0114.000.00 50,404.32 13635 101.31.100.2600.0261.000.00 300.00 13696 101.99.100.2600.0150.000.00 540.00 13696 201.99.100.2600.0119.000.00 54,600.00 13696 201.99.100.2600.0119.000.00 13,400.00 13696 101.99.100.2600.0150.000.00 540.00 13731 101.50.100.2580.0115.000.00 27,666.00 13731 201.50.100.2580.0115.000.00 27,666.00 13731 101.50.100.2580.0261.000.00 150.00 13731 201.50.100.2580.0261.000.00 150.00 13746 212.41.910.3100.0116.000.00 467.13 13746 212.42.910.3100.0116.000.00 467.13 13746 212.42.910.3100.0116.000.00 16,816.68 13774 101.03.100.2400.0260.000.00 3,339.00 13774 101.03.100.2100.0260.000.00 1,669.50 13774 101.03.280.1900.0260.000.00 6,678.00 13774 101.03.100.2400.0115.000.00 6,344.32 13774 101.03.100.2400.0261.000.00 75.00 13781 201.41.720.3500.0119.000.00 73,403.20 13781 201.41.720.3500.0119.000.00 13,900.00 13806 101.01.280.1900.0117.000.00 19,255.60 13806 101.01.280.1900.0117.000.00 6,950.00 13825 101.32.100.1670.0261.000.00 300.00 13849 101.05.100.1670.0112.000.00 70,652.00 13849 101.05.100.1670.0261.000.00 300.00 13888 201.42.100.1440.0260.000.00 6,144.00 13888 201.42.390.1410.0260.000.00 1,536.00 13888 201.42.100.1440.0112.000.00 70,652.00 13888 201.42.390.1410.0261.000.00 60.00 13888 201.42.100.1440.0261.000.00 240.00 13890 101.07.100.2400.0260.000.00 13,356.00 13890 101.07.100.2400.0115.000.00 43,008.00 13907 101.04.100.1670.0260.000.00 13,356.00 13907 101.04.100.1670.0150.000.00 2,000.00 13907 101.04.100.1670.0261.000.00 300.00 349 Description/Employee# Account Budgeted Amount 13935 201.41.100.2400.0260.000.00 3,840.00 13935 201.42.100.2400.0260.000.00 3,840.00 13935 201.42.100.2120.0115.000.00 25,995.60 13935 201.41.100.2120.0115.000.00 25,995.60 13935 201.42.100.2120.0261.000.00 150.00 13935 201.41.100.2120.0261.000.00 150.00 13956 201.41.100.1240.0260.000.00 11,556.00 13956 201.41.100.1240.0112.000.00 77,139.00 13956 201.41.100.1240.0261.000.00 300.00 13966 101.50.100.2510.0115.000.00 25,557.12 13966 201.50.100.2510.0115.000.00 25,557.12 13966 101.50.100.2510.0115.000.00 6,950.00 13966 201.50.100.2510.0115.000.00 6,950.00 13969 212.06.910.3100.0260.000.00 3,611.25 13969 101.06.100.1670.0260.000.00 1,444.50 13969 101.06.100.2100.0260.000.00 1,444.50 13969 212.06.910.3100.0116.000.00 2,919.56 13969 212.06.910.3100.0261.000.00 93.75 13986 201.41.100.2400.0260.000.00 9,948.00 13986 201.41.100.2400.0115.000.00 34,796.96 13986 201.41.100.2400.0261.000.00 300.00 14008 201.41.100.2600.0260.000.00 9,948.00 14008 201.41.100.2600.0114.000.00 47,961.36 14008 201.41.100.2600.0261.000.00 300.00 14014 115.02.494.1250.0260.197.00 1,536.00 14014 101.02.100.1470.0260.000.00 6,144.00 14014 101.02.100.1470.0112.000.00 56,521.60 14014 101.02.100.1250.0112.000.00 - 14014 115.02.494.1250.0112.197.00 14,130.40 14014 101.99.100.1470.0150.000.00 270.00 14053 201.42.280.1900.0260.000.00 17,628.00 14053 201.42.280.1900.0112.000.00 84,288.00 14053 201.42.280.1900.0261.000.00 300.00 14055 201.41.100.1240.0112.000.00 67,430.40 14082 101.02.100.1670.0260.000.00 7,680.00 14082 101.02.100.1670.0112.000.00 76,036.00 14082 101.02.100.1670.0261.000.00 300.00 14128 101.99.100.1670.0260.000.00 2,487.00 14128 201.99.100.1100.0260.000.00 2,487.00 14128 115.99.271.1670.0260.125.00 4,974.00 14128 115.99.271.1670.0112.125.00 21,072.00 14128 201.99.100.1100.0112.000.00 5,268.00 14128 101.99.100.1670.0112.000.00 5,268.00 14128 101.99.100.1670.0150.000.00 125.00 14128 201.99.100.1670.0150.000.00 125.00 14128 115.99.271.1670.0150.125.00 250.00 14128 115.99.271.1670.0261.125.00 150.00 14128 201.99.100.1100.0261.000.00 75.00 14128 101.99.100.1670.0261.000.00 75.00 14133 101.32.100.2225.0260.000.00 11,556.00 14133 101.32.100.2225.0113.000.00 88,795.38 14133 101.32.100.2225.0261.000.00 300.00 14166 101.04.100.1670.0260.000.00 13,356.00 14166 101.04.100.1670.0112.000.00 75,198.00 14166 101.04.100.1670.0261.000.00 300.00 14192 201.41.100.1470.0260.000.00 10,684.80 14192 101.32.100.1470.0260.000.00 2,671.20 14192 101.32.100.1470.0112.000.00 14,510.00 14192 201.41.100.1470.0112.000.00 72,550.00 14192 101.32.100.1470.0261.000.00 60.00 14192 201.41.100.1470.0261.000.00 240.00 14194 101.01.100.1670.0260.000.00 7,680.00 14194 101.01.100.1670.0112.000.00 62,047.00 14298 101.32.280.1900.0260.000.00 6,720.00 350 Description/Employee# Account Budgeted Amount 14301 101.05.100.2100.0260.000.00 9,389.25 14375 101.50.316.2580.0260.000.00 5,778.00 14375 201.50.316.2580.0260.000.00 5,778.00 14375 101.50.316.2580.0115.000.00 25,557.12 14375 201.50.316.2580.0115.000.00 25,557.12 14405 201.41.100.1240.0260.000.00 8,013.60 14405 201.41.720.3500.0260.000.00 5,342.40 14405 201.41.100.1240.0112.000.00 47,872.20 14405 201.41.720.3500.0112.000.00 31,914.80 14405 201.41.720.3500.0261.000.00 120.00 14405 201.41.100.1240.0261.000.00 180.00 14412 115.41.456.1900.0112.132.51 21,649.68 14412 201.41.280.1900.0112.000.00 58,534.32 14424 101.50.100.2510.0119.000.00 35,100.00 14424 201.50.100.2510.0119.000.00 35,100.00 14424 101.50.100.2510.0119.000.00 6,950.00 14424 201.50.100.2510.0119.000.00 6,950.00 14433 101.31.100.1370.0260.000.00 9,948.00 14433 101.31.100.1370.0112.000.00 84,288.00 14433 101.31.100.1370.0261.000.00 300.00 14446 101.31.100.1670.0260.000.00 2,166.75 14446 101.31.280.1900.0260.000.00 9,389.25 14454 101.31.100.1670.0260.000.00 13,356.00 14454 101.31.100.1240.0112.000.00 75,198.00 14488 115.31.420.1250.0260.155.00 6,678.00 14488 101.31.100.1250.0260.000.00 6,678.00 14488 101.31.100.1250.0112.000.00 21,072.00 14488 115.31.420.1250.0112.155.00 21,072.00 14488 115.31.420.1244.0261.155.00 300.00 14537 101.31.280.1900.0260.000.00 7,262.04 14537 115.31.456.1900.0260.132.51 2,685.96 14537 115.31.456.1900.0112.132.51 19,076.04 14537 101.31.280.1900.0112.000.00 51,575.96 14537 115.31.456.1900.0261.132.51 81.00 14537 101.31.280.1900.0261.000.00 219.00 14583 101.01.100.2120.0260.000.00 4,674.60 14583 101.01.280.2140.0260.000.00 8,681.40 14583 101.04.280.2140.0113.000.00 43,270.84 14583 101.01.280.2140.0113.000.00 43,270.84 14583 101.01.100.2120.0113.000.00 30,289.59 14583 101.99.100.1470.0150.000.00 270.00 14583 101.01.280.2140.0261.000.00 195.00 14583 101.01.100.2120.0261.000.00 105.00 14622 201.41.260.1240.0150.000.00 135.00 14622 101.99.260.1240.0150.000.00 540.00 14650 101.31.390.1410.0260.000.00 7,680.00 14650 101.31.390.1410.0112.000.00 84,288.00 14650 101.31.390.1410.0261.000.00 300.00 14656 101.04.100.1670.0260.000.00 7,680.00 14656 101.04.100.1670.0261.000.00 300.00 14660 101.06.100.1250.0260.000.00 13,356.00 14660 101.06.100.1250.0112.000.00 78,816.00 14660 101.06.100.1670.0261.000.00 300.00 14676 101.31.100.1470.0260.000.00 13,356.00 14676 101.31.100.1470.0112.000.00 76,036.00 14749 115.99.280.2160.0113.115.00 80,804.57 14749 115.99.280.2160.0113.115.00 12,162.50 14757 101.32.280.1900.0260.000.00 6,720.00 14795 101.32.100.1270.0260.000.00 7,680.00 14795 101.32.100.1270.0112.000.00 84,288.00 14795 101.32.100.1270.0261.000.00 300.00 14840 101.31.100.1670.0260.000.00 11,556.00 14840 101.31.100.1670.0112.000.00 84,288.00 14840 101.31.100.1670.0261.000.00 300.00 351 Description/Employee# Account Budgeted Amount 14863 101.61.100.2210.0115.000.00 23,333.40 14863 101.61.100.2210.0261.000.00 150.00 14950 201.42.100.2400.0260.000.00 7,680.00 14950 201.42.100.2400.0115.000.00 51,114.24 14950 201.42.100.2400.0261.000.00 300.00 14964 201.41.100.1240.0260.000.00 13,356.00 14964 201.41.100.1240.0112.000.00 84,288.00 14964 201.41.100.1240.0261.000.00 300.00 14975 101.32.100.1670.0112.000.00 65,842.00 14986 101.06.100.2100.0260.000.00 6,240.00 15002 201.42.100.1570.0260.000.00 9,948.00 15002 201.42.100.1570.0112.000.00 81,596.00 15067 101.05.100.2400.0260.000.00 15,360.00 15067 101.05.100.2400.0115.000.00 46,556.16 15067 101.05.100.2400.0261.000.00 300.00 15115 101.31.100.2400.0115.000.00 13,204.81 15115 101.31.100.2100.0117.000.00 12,377.28 15130 101.31.100.1240.0260.000.00 5,778.00 15130 101.31.100.1670.0260.000.00 5,778.00 15130 101.31.100.1670.0112.000.00 20,399.00 15130 101.31.100.1240.0112.000.00 20,399.00 15130 115.31.420.1250.0261.155.00 300.00 15130 282.31.100.1250.0261.499.00 150.00 15153 101.02.100.1670.0112.000.00 68,004.00 15166 101.32.100.1670.0260.000.00 13,356.00 15166 101.32.100.1670.0112.000.00 84,288.00 15166 101.32.100.1670.0261.000.00 300.00 15167 101.02.100.2600.0150.000.00 540.00 15167 101.02.100.2600.0150.000.00 540.00 15167 101.02.100.2600.0114.000.00 45,622.80 15167 101.02.100.2600.0261.000.00 300.00 15182 212.61.910.3100.0260.000.00 13,356.00 15182 212.61.910.3100.0116.000.00 353.72 15182 112.61.910.3100.0261.000.00 270.00 15182 212.61.910.3100.0261.000.00 30.00 15256 101.32.390.1410.0260.000.00 7,680.00 15256 101.32.390.1410.0112.000.00 77,139.00 15256 101.32.390.1410.0261.000.00 300.00 15258 101.32.100.1670.0260.000.00 11,556.00 15258 101.32.100.1670.0112.000.00 51,103.00 15258 101.32.100.1670.0261.000.00 300.00 15260 201.42.390.1410.0260.000.00 7,680.00 15260 201.42.390.1410.0112.000.00 84,288.00 15260 201.42.390.1410.0261.000.00 300.00 15282 115.02.494.1250.0260.197.00 3,840.00 15282 101.02.100.1250.0260.000.00 3,840.00 15282 101.02.100.1250.0112.000.00 17,663.00 15282 115.02.494.1250.0112.197.00 17,663.00 15282 101.02.100.1250.0261.000.00 150.00 15282 115.02.494.1250.0261.197.00 150.00 15292 115.07.420.1245.0112.155.00 84,288.00 15309 101.06.100.1670.0260.000.00 6,678.00 15309 101.06.100.1670.0112.000.00 40,798.00 15309 101.06.100.1670.0261.000.00 150.00 15417 201.41.100.2600.0260.000.00 7,680.00 15417 201.41.100.2600.0114.000.00 48,441.60 15417 201.41.100.2600.0261.000.00 300.00 15423 201.42.100.1140.0260.000.00 15,360.00 15423 201.42.100.1140.0112.000.00 84,288.00 15423 201.42.100.1140.0261.000.00 300.00 15444 201.42.280.1900.0260.000.00 13,356.00 15444 201.42.280.1900.0112.000.00 84,288.00 15444 201.42.280.1900.0261.000.00 300.00 15496 101.31.100.1670.0260.000.00 13,356.00 352 Description/Employee# Account Budgeted Amount 15496 101.31.100.1670.0112.000.00 66,063.00 15496 101.31.100.1670.0261.000.00 300.00 15497 101.08.100.2400.0111.000.00 133,469.00 15497 101.08.100.2400.0150.000.00 100.00 15498 101.05.100.2120.0260.613.00 6,678.00 15498 101.05.100.2120.0113.000.00 35,326.00 15498 101.05.100.2120.0261.000.00 150.00 15500 101.01.100.1670.0150.000.00 2,000.00 15500 101.01.100.1670.0261.000.00 300.00 15503 101.04.100.1670.0260.000.00 11,556.00 15503 101.04.100.1670.0112.000.00 54,280.00 15503 101.04.100.1670.0261.000.00 300.00 15509 201.41.100.1140.0260.000.00 17,628.00 15509 201.41.100.1140.0112.000.00 80,184.00 15509 201.41.100.1140.0261.000.00 300.00 15511 101.32.100.1250.0260.000.00 7,680.00 15511 101.32.100.1250.0112.000.00 63,415.00 15520 101.07.280.1900.0260.000.00 7,262.04 15520 115.07.456.1900.0260.132.51 2,685.96 15520 115.07.456.1900.0112.132.51 20,529.72 15520 101.07.280.1900.0112.000.00 55,506.28 15520 115.07.456.1900.0261.132.51 81.00 15520 101.07.280.1900.0261.000.00 219.00 15535 101.32.100.2400.0260.000.00 11,556.00 15535 101.32.100.2400.0115.000.00 45,619.20 15535 101.32.100.2400.0261.000.00 300.00 15543 101.06.100.2100.0260.000.00 7,095.38 15547 201.41.100.1240.0260.000.00 6,144.00 15547 201.41.100.1240.0112.000.00 67,430.40 15547 201.41.100.1240.0261.000.00 240.00 15548 201.41.100.1470.0260.000.00 5,342.40 15548 201.42.100.1470.0260.000.00 2,671.20 15548 101.32.100.1470.0260.000.00 5,342.40 15548 101.32.100.1470.0112.000.00 28,260.80 15548 201.42.100.1470.0112.000.00 28,260.80 15548 201.41.100.1470.0112.000.00 28,260.80 15548 201.41.100.1470.0150.000.00 270.00 15548 101.32.100.1470.0261.000.00 120.00 15548 201.42.100.1470.0261.000.00 60.00 15548 201.41.100.1470.0261.000.00 120.00 15617 101.32.100.1670.0260.000.00 13,356.00 15617 101.32.100.1670.0112.000.00 76,036.00 15617 101.32.100.1670.0261.000.00 300.00 15654 101.32.100.1670.0112.000.00 80,184.00 15690 201.41.100.2600.0114.000.00 48,441.60 15705 101.08.100.1670.0260.000.00 7,680.00 15705 101.08.100.1670.0112.000.00 64,077.00 15718 101.31.280.1900.0260.000.00 12,868.44 15718 115.31.456.1900.0260.132.51 4,759.56 15718 115.31.456.1900.0112.132.51 19,588.50 15718 101.31.280.1900.0112.000.00 52,961.50 15718 115.31.456.1900.0261.132.51 81.00 15718 101.31.280.1900.0261.000.00 219.00 15737 115.01.456.1900.0260.132.51 3,606.12 15737 101.01.280.1900.0260.000.00 9,749.88 15737 101.01.280.1900.0112.000.00 51,575.96 15737 115.01.456.1900.0112.132.51 19,076.04 15737 101.01.280.1900.0261.000.00 219.00 15737 115.01.456.1900.0261.132.51 81.00 15762 201.42.100.2120.0260.000.00 13,356.00 15762 201.42.100.2120.0113.000.00 77,208.64 15762 201.42.100.2120.0261.000.00 300.00 15763 201.41.280.1900.0260.000.00 9,749.88 15763 115.41.456.1900.0260.132.51 3,606.12 353 Description/Employee# Account Budgeted Amount 15763 115.41.456.1900.0112.132.51 19,076.04 15763 201.41.280.1900.0112.000.00 51,575.96 15763 115.41.456.1900.0261.132.51 81.00 15763 201.41.280.1900.0261.000.00 219.00 15767 101.31.100.1140.0260.000.00 697.98 15767 101.31.100.2225.0260.000.00 10,858.02 15767 101.31.100.2225.0113.000.00 76,355.73 15767 101.31.100.1140.0112.000.00 4,659.20 15767 101.31.100.2225.0261.000.00 281.88 15767 101.31.100.1670.0261.000.00 18.12 15769 101.31.100.1670.0260.000.00 13,356.00 15769 101.31.100.1670.0112.000.00 80,184.00 15769 101.31.100.1670.0261.000.00 300.00 15773 101.31.100.1670.0260.000.00 9,948.00 15773 101.31.100.1670.0112.000.00 77,139.00 15773 101.31.100.1670.0261.000.00 300.00 15774 101.04.100.1670.0112.000.00 84,288.00 15774 101.05.100.1670.0261.000.00 300.00 15777 201.42.100.2225.0260.000.00 13,356.00 15777 201.42.100.2225.0113.000.00 84,471.91 15777 201.42.100.2225.0261.000.00 300.00 15783 201.42.100.2400.0111.000.00 149,380.00 15793 101.06.100.1670.0260.000.00 13,356.00 15793 101.06.100.1670.0112.000.00 67,651.00 15793 101.06.100.1670.0261.000.00 300.00 15802 212.31.910.3100.0116.000.00 11,678.25 15812 201.41.100.2100.0260.000.00 7,680.00 15819 101.32.100.2100.0117.000.00 7,774.00 15822 201.42.100.1570.0260.000.00 10,576.80 15822 201.42.720.3500.0260.000.00 7,051.20 15822 201.42.100.1570.0112.000.00 78,375.00 15822 201.42.720.3500.0261.000.00 120.00 15822 201.42.100.1570.0261.000.00 180.00 15835 101.01.100.2100.0260.000.00 9,389.25 15867 101.32.100.1270.0260.000.00 9,948.00 15867 101.32.100.1270.0112.000.00 51,103.00 15867 101.32.100.1370.0261.000.00 300.00 15886 101.32.100.2400.0115.000.00 13,471.08 15886 101.32.100.2400.0261.000.00 150.00 15896 101.03.100.1340.0260.000.00 13,356.00 15896 101.03.100.1340.0112.000.00 75,198.00 15896 101.03.100.1340.0261.000.00 300.00 15899 101.31.280.2150.0260.000.00 1,536.00 15899 101.32.280.2150.0260.000.00 6,144.00 15899 101.32.280.2150.0113.000.00 53,026.40 15899 101.31.280.2150.0113.000.00 16,319.20 15899 101.99.280.2150.0150.000.00 2,000.00 15899 101.32.280.2150.0261.000.00 240.00 15899 101.31.280.2150.0261.000.00 60.00 15905 115.04.840.3300.0260.124.00 6,144.00 15918 201.41.100.2600.0260.000.00 7,680.00 15918 201.41.100.2600.0114.000.00 48,441.60 15925 101.07.280.2150.0260.000.00 13,356.00 15925 101.07.280.2150.0113.000.00 81,596.00 15925 101.07.280.2150.0261.000.00 300.00 15956 201.42.280.1900.0260.000.00 7,680.00 15956 201.42.280.1900.0112.000.00 68,755.00 15956 201.42.280.1900.0261.000.00 300.00 15964 101.07.100.1670.0260.000.00 7,680.00 15964 101.07.100.1670.0112.000.00 65,974.00 15964 101.07.100.1670.0261.000.00 300.00 15969 212.61.910.3100.0119.000.00 5,285.28 15969 112.61.910.3100.0119.000.00 47,567.52 15969 212.61.910.3100.0119.000.00 1,390.00 354 Description/Employee# Account Budgeted Amount 15969 112.61.910.3100.0119.000.00 12,510.00 15974 201.41.720.3500.0260.000.00 4,974.00 15974 201.42.720.3500.0260.000.00 4,974.00 15974 201.41.720.3500.0115.000.00 21,004.80 15974 201.42.720.3500.0115.000.00 21,004.80 15985 101.08.100.1670.0260.000.00 5,778.00 15985 101.08.100.1670.0112.000.00 78,816.00 15985 101.08.100.1670.0261.000.00 300.00 15987 201.41.100.1440.0260.000.00 13,356.00 15987 201.41.100.1440.0112.000.00 48,322.00 16006 101.31.100.1670.0260.000.00 722.25 16006 101.31.280.1900.0260.000.00 10,111.50 16023 101.32.100.2400.0260.000.00 6,678.00 16023 101.32.100.2400.0115.000.00 13,471.08 16023 101.32.100.2400.0261.000.00 150.00 16052 115.07.456.1660.0260.132.51 8,814.96 16052 115.07.457.1660.0260.134.51 4,541.04 16052 101.07.100.1660.0112.000.00 81,596.00 16052 115.07.456.1660.0261.132.51 198.00 16052 115.07.457.1660.0261.134.51 102.00 16062 201.41.100.1340.0260.000.00 17,628.00 16062 201.41.100.1340.0112.000.00 63,415.00 16062 201.41.100.1340.0261.000.00 300.00 16067 101.50.100.2580.0115.000.00 39,911.00 16067 201.50.100.2580.0115.000.00 39,911.00 16067 101.50.100.2580.0115.000.00 6,950.00 16067 201.50.100.2580.0115.000.00 6,950.00 16113 101.01.100.1670.0260.000.00 7,680.00 16113 101.01.100.1670.0112.000.00 76,036.00 16113 101.01.100.1670.0261.000.00 300.00 16135 101.06.100.1670.0260.000.00 9,948.00 16135 101.06.100.1670.0112.000.00 63,415.00 16135 101.06.100.1670.0261.000.00 300.00 16141 201.41.390.1170.0112.000.00 69,063.00 16158 212.42.910.3100.0260.000.00 11,556.00 16158 212.41.910.3100.0261.000.00 243.75 16164 101.06.100.2225.0260.000.00 9,948.00 16164 101.06.100.2225.0113.000.00 74,353.28 16164 101.06.100.2225.0261.000.00 300.00 16184 101.99.100.1470.0150.000.00 180.00 16186 101.06.100.2600.0260.000.00 3,840.00 16186 101.06.100.2600.0114.000.00 23,980.68 16199 115.08.840.3300.0260.124.00 1,335.60 16199 101.08.280.1900.0260.000.00 11,686.50 16230 101.05.100.2100.0260.000.00 10,851.75 16230 212.05.910.3100.0116.000.00 10,018.28 16230 212.05.910.3100.0261.000.00 168.75 16245 101.99.100.2600.0260.000.00 2,400.00 16245 201.99.100.2600.0260.000.00 2,400.00 16245 201.61.100.2600.0260.000.00 950.40 16245 212.61.910.3100.0260.000.00 979.20 16245 101.61.100.2600.0260.000.00 950.40 16245 101.99.100.2600.0114.000.00 14,687.78 16245 201.99.100.2600.0114.000.00 14,687.78 16245 212.61.910.3100.0114.000.00 5,510.45 16245 101.61.100.2600.0114.000.00 5,348.38 16245 201.61.100.2600.0114.000.00 5,348.38 16245 101.99.100.2600.0261.000.00 93.75 16245 201.99.100.2600.0261.000.00 93.75 16245 212.61.910.3100.0261.000.00 38.25 16245 101.61.100.2600.0261.000.00 37.13 16245 201.61.100.2600.0261.000.00 37.13 16264 201.41.100.2600.0260.000.00 11,556.00 16264 201.41.100.2600.0114.000.00 47,481.12 355 Description/Employee# Account Budgeted Amount 16276 101.32.100.1670.0261.000.00 300.00 16281 101.32.100.1670.0260.000.00 13,356.00 16281 101.32.100.1670.0112.000.00 70,652.00 16281 101.32.100.1670.0261.000.00 300.00 16287 101.07.100.1670.0112.000.00 80,184.00 16287 101.07.280.2150.0150.000.00 2,000.00 16287 101.07.100.1670.0261.000.00 300.00 16298 101.29.100.2400.0111.000.00 (130,818.00) 16298 101.04.100.2400.0111.000.00 130,818.00 16303 101.32.100.2400.0111.000.00 141,424.00 16329 101.05.100.1670.0260.000.00 13,356.00 16329 101.05.100.1670.0112.000.00 64,606.00 16329 101.05.100.1670.0261.000.00 300.00 16340 101.07.280.2150.0150.000.00 2,000.00 16340 101.07.100.1670.0261.000.00 300.00 16342 201.42.100.1240.0260.000.00 9,948.00 16342 201.42.100.1240.0112.000.00 77,139.00 16342 201.42.100.1240.0261.000.00 300.00 16349 101.31.280.1900.0260.000.00 9,749.88 16349 115.31.456.1900.0260.132.51 3,606.12 16349 115.31.456.1900.0112.132.51 22,030.92 16349 101.31.280.1900.0112.000.00 59,565.08 16349 115.31.456.1900.0261.132.51 81.00 16349 101.31.280.1900.0261.000.00 219.00 16350 101.08.100.2120.0260.000.00 6,678.00 16350 101.08.100.2120.0260.613.00 6,678.00 16350 101.08.100.2120.0113.000.00 41,163.98 16350 101.08.100.2120.0113.000.00 41,163.98 16351 101.04.100.2400.0150.000.00 100.00 16353 101.32.100.1670.0260.000.00 9,948.00 16353 101.32.100.1670.0112.000.00 78,375.00 16353 101.32.100.1670.0261.000.00 300.00 16355 101.50.280.2490.0111.000.00 72,038.50 16355 101.50.280.2490.0111.000.00 72,038.50 16356 201.41.100.1570.0260.000.00 13,356.00 16356 201.41.100.1570.0112.000.00 81,596.00 16356 201.41.100.1570.0261.000.00 300.00 16357 101.08.100.2225.0260.000.00 7,680.00 16357 101.08.100.2225.0113.000.00 81,920.34 16357 101.08.100.2225.0261.000.00 300.00 16359 101.05.100.1670.0112.000.00 63,680.00 16371 201.99.100.2130.0260.000.00 5,342.40 16371 101.99.100.2130.0260.000.00 8,013.60 16371 101.99.100.2130.0113.000.00 46,283.40 16371 201.99.100.2130.0113.000.00 30,855.60 16371 201.99.100.2130.0150.000.00 337.50 16371 101.99.100.2130.0150.000.00 337.50 16371 101.99.100.2130.0261.000.00 150.00 16371 201.99.100.2130.0261.000.00 150.00 16374 212.61.910.3100.0260.000.00 7,680.00 16374 212.61.910.3100.0115.000.00 13,415.04 16374 112.61.910.3100.0115.000.00 31,301.76 16374 212.61.910.3100.0261.000.00 90.00 16374 112.61.910.3100.0261.000.00 210.00 16377 217.50.610.2490.0115.000.6C 4,702.46 16377 218.50.100.2490.0115.000.6C 18,050.60 16408 201.42.100.2400.0260.000.00 7,680.00 16408 201.42.100.2400.0115.000.00 30,279.04 16408 201.42.100.2400.0261.000.00 300.00 16428 101.31.100.2400.0260.000.00 11,556.00 16428 101.31.100.2400.0115.000.00 27,685.08 16428 101.31.100.2400.0261.000.00 300.00 16442 212.07.910.3100.0116.000.00 2,919.56 16443 101.03.100.1670.0260.000.00 13,356.00 356 Description/Employee# Account Budgeted Amount 16443 101.03.100.1670.0112.000.00 57,457.00 16443 101.03.100.1670.0261.000.00 300.00 16446 201.42.390.1370.0112.000.00 68,004.00 16487 101.32.100.1670.0260.000.00 13,356.00 16487 101.32.100.1670.0112.000.00 75,198.00 16487 101.32.100.1670.0261.000.00 300.00 16508 101.07.100.1670.0260.000.00 17,628.00 16508 101.07.100.1670.0112.000.00 60,679.00 16508 101.07.100.1670.0261.000.00 300.00 16516 101.32.100.1670.0260.000.00 9,948.00 16516 101.32.100.1670.0112.000.00 71,402.00 16516 101.32.100.1670.0261.000.00 300.00 16533 115.07.457.1660.0260.134.00 4,541.04 16533 115.07.456.1660.0260.132.51 8,814.96 16533 115.07.456.1660.0112.132.51 50,824.62 16533 115.07.457.1660.0112.134.00 26,182.38 16533 115.07.456.1660.0261.132.51 198.00 16533 115.07.457.1660.0261.134.00 102.00 16539 212.41.910.3100.0260.000.00 5,040.38 16539 212.41.910.3100.0116.000.00 13,371.78 16539 212.42.910.3100.0116.000.00 17,462.52 16539 212.42.910.3100.0116.000.00 31,044.48 16539 212.41.910.3100.0261.000.00 196.89 16575 101.06.100.1670.0260.000.00 7,680.00 16575 101.06.100.1670.0112.000.00 49,690.00 16575 101.06.100.1670.0261.000.00 300.00 16579 212.61.910.3100.0114.000.00 15,346.80 16579 112.61.910.3100.0114.000.00 46,040.40 16579 212.61.910.3100.0114.000.00 3,475.00 16579 112.61.910.3100.0114.000.00 10,425.00 16584 101.03.100.1670.0260.000.00 9,948.00 16584 101.03.100.1670.0112.000.00 54,280.00 16584 101.03.100.1670.0261.000.00 300.00 16598 101.31.100.2400.0111.000.00 137,889.00 16611 101.50.100.2330.0111.000.00 64,613.18 16611 201.50.100.2330.0111.000.00 64,613.18 16611 217.50.610.2330.0111.000.6C 22,804.65 16611 101.50.100.2330.0150.000.00 42.50 16611 201.50.100.2330.0150.000.00 42.50 16611 217.50.610.2490.0150.000.6C 15.00 16613 101.31.280.1900.0260.000.00 9,749.88 16613 115.31.456.1900.0260.132.51 3,606.12 16613 115.31.456.1900.0112.132.51 18,647.01 16613 101.31.280.1900.0112.000.00 50,415.99 16613 115.31.456.1900.0261.132.51 81.00 16613 101.31.280.1900.0261.000.00 219.00 16618 101.07.100.2400.0115.000.00 20,917.45 16621 101.32.100.2100.0117.000.00 8,008.60 16628 101.05.100.1670.0112.000.00 63,459.00 16628 101.05.280.1900.0261.000.00 219.00 16628 115.05.456.1900.0261.132.51 81.00 16640 101.32.100.1670.0260.000.00 13,356.00 16640 101.32.100.1670.0112.000.00 68,755.00 16640 101.32.100.1670.0261.000.00 300.00 16650 101.50.100.2580.0260.000.00 3,840.00 16650 201.50.100.2580.0260.000.00 3,840.00 16650 101.50.100.2580.0115.000.00 21,696.00 16650 201.50.100.2580.0115.000.00 21,696.00 16650 101.50.100.2580.0261.000.00 150.00 16650 201.50.100.2580.0261.000.00 150.00 16663 101.99.360.1680.0112.000.00 (72,550.00) 16663 101.99.360.1680.0112.000.00 72,550.00 16678 101.08.100.2400.0260.000.00 5,008.50 16678 101.08.100.2400.0260.000.00 8,347.50 357 Description/Employee# Account Budgeted Amount 16678 101.08.100.2400.0115.000.00 10,290.94 16678 101.08.100.2400.0115.000.00 25,569.60 16678 101.08.100.2400.0261.000.00 187.50 16678 101.08.100.2400.0261.000.00 112.50 16682 101.07.100.2100.0260.000.00 12,187.35 16682 101.07.100.1660.0260.000.00 333.90 16687 101.05.280.2140.0260.000.00 13,356.00 16687 101.05.280.2140.0113.000.00 36,882.48 16687 101.07.280.2140.0113.000.00 36,882.48 16687 101.08.280.2140.0150.000.00 2,000.00 16687 101.08.280.2140.0261.000.00 300.00 16694 101.08.100.1670.0260.000.00 13,356.00 16694 101.08.100.1670.0112.000.00 72,815.00 16694 101.08.100.1670.0261.000.00 300.00 16704 101.07.100.1670.0260.000.00 7,680.00 16704 101.07.100.1670.0112.000.00 50,088.00 16704 101.07.100.1670.0261.000.00 300.00 16720 101.31.100.1670.0260.000.00 7,680.00 16720 101.31.100.1670.0112.000.00 70,034.00 16720 101.31.100.1670.0261.000.00 300.00 16723 201.41.280.1900.0260.000.00 4,006.80 16723 101.99.280.1900.0260.000.00 5,743.08 16723 115.99.456.1900.0260.132.51 3,606.12 16723 115.99.456.1900.0112.132.51 5,076.54 16723 101.99.280.1900.0112.000.00 12,875.88 16723 201.99.280.1900.0112.000.00 6,267.33 16723 101.99.100.1470.0150.000.00 675.00 16723 115.99.456.1900.0261.132.51 81.00 16723 101.99.280.1900.0261.000.00 129.00 16748 101.08.100.2600.0150.000.00 540.00 16748 101.08.100.2600.0150.000.00 540.00 16766 101.99.100.1470.0150.000.00 270.00 16772 101.06.100.1470.0260.000.00 1,536.00 16772 101.03.100.1472.0260.000.00 384.00 16772 101.07.100.1472.0260.000.00 1,536.00 16772 101.02.100.1470.0260.000.00 384.00 16772 101.01.100.1470.0260.000.00 384.00 16772 101.08.100.1470.0260.000.00 1,536.00 16772 101.05.100.1470.0260.000.00 1,536.00 16772 101.04.100.1472.0260.000.00 384.00 16772 101.04.100.1472.0112.000.00 7,255.00 16772 101.05.100.1470.0112.000.00 10,882.50 16772 101.08.100.1470.0112.000.00 10,882.50 16772 101.01.100.1470.0112.000.00 7,255.00 16772 101.02.100.1470.0112.000.00 7,255.00 16772 101.07.100.1472.0112.000.00 10,882.50 16772 101.03.100.1472.0112.000.00 7,255.00 16772 101.06.100.1470.0112.000.00 10,882.50 16772 101.99.100.1470.0150.000.00 675.00 16772 101.08.100.1470.0261.000.00 150.00 16772 101.06.100.1470.0261.000.00 150.00 16782 101.08.280.1900.0260.000.00 9,749.88 16782 115.08.456.1900.0260.132.51 3,606.12 16782 115.08.456.1900.0112.132.51 15,989.94 16782 101.08.280.1900.0112.000.00 43,232.06 16782 115.08.456.1900.0261.132.51 81.00 16782 101.08.280.1900.0261.000.00 219.00 16792 101.50.100.2600.0119.000.00 37,908.00 16792 201.50.100.2600.0119.000.00 37,908.00 16792 101.50.100.2600.0119.000.00 6,950.00 16792 201.50.100.2600.0119.000.00 6,950.00 16797 101.05.100.1670.0112.000.00 81,596.00 16798 201.41.100.2600.0260.000.00 7,680.00 16798 201.41.100.2600.0114.000.00 46,541.52 358 Description/Employee# Account Budgeted Amount 16798 201.41.100.2600.0261.000.00 300.00 16808 101.07.100.1670.0112.000.00 66,283.00 16808 101.07.100.1670.0261.000.00 300.00 16809 101.31.280.2140.0113.000.00 76,211.68 16809 101.04.280.2140.0150.000.00 1,000.00 16809 101.31.280.2140.0150.000.00 1,000.00 16809 101.31.280.2140.0261.000.00 300.00 16811 101.32.280.1900.0260.000.00 9,749.88 16811 115.32.456.1900.0260.132.51 3,606.12 16811 115.32.456.1900.0112.132.51 21,280.32 16811 101.32.280.1900.0112.000.00 57,535.68 16819 101.02.280.2150.0260.000.00 6,933.60 16819 101.05.280.2150.0260.000.00 4,622.40 16819 101.05.280.2150.0113.000.00 38,702.00 16819 101.02.280.2150.0113.000.00 33,141.50 16819 101.02.280.2150.0150.000.00 1,000.00 16819 101.05.280.2150.0150.000.00 1,000.00 16819 101.99.100.1470.0150.000.00 270.00 16819 101.05.280.2150.0261.000.00 150.00 16819 101.02.280.2150.0261.000.00 150.00 16825 201.41.280.1900.0260.000.00 11,686.50 16835 212.32.910.3100.0116.000.00 21,420.91 16835 212.32.910.3100.0261.000.00 225.00 16842 101.04.100.1670.0260.000.00 13,356.00 16842 101.04.100.1670.0112.000.00 51,897.00 16842 101.04.100.1670.0261.000.00 300.00 16871 101.01.100.2600.0260.000.00 15,360.00 16871 101.01.100.2600.0150.000.00 540.00 16871 101.01.100.2600.0114.000.00 46,541.52 16871 101.01.100.2600.0261.000.00 300.00 16877 101.04.280.1900.0112.000.00 49,804.25 16877 115.04.456.1900.0112.132.51 18,420.75 16884 101.07.100.2225.0260.000.00 13,356.00 16884 101.07.100.2225.0113.000.00 76,619.29 16884 101.07.100.2225.0261.000.00 300.00 16890 101.08.100.1670.0260.000.00 11,556.00 16890 101.08.100.1670.0112.000.00 62,047.00 16890 101.08.100.1670.0261.000.00 300.00 16904 101.03.100.2100.0260.000.00 4,173.75 16904 101.03.280.1900.0260.000.00 6,678.00 16911 101.06.100.1340.0260.000.00 7,680.00 16911 101.06.100.1340.0112.000.00 51,103.00 16911 101.06.100.1340.0261.000.00 300.00 16915 212.01.910.3100.0116.000.00 9,650.34 16917 101.61.100.2540.0260.000.00 5,760.00 16917 201.61.100.2540.0260.000.00 1,920.00 16917 101.61.100.2540.0115.000.00 28,569.60 16917 201.61.100.2540.0115.000.00 9,523.20 16917 101.61.100.2540.0261.000.00 225.00 16917 201.61.100.2540.0261.000.00 75.00 16923 101.01.100.1670.0260.000.00 9,948.00 16923 101.01.100.1670.0112.000.00 64,871.00 16923 101.01.100.1670.0261.000.00 300.00 16930 101.07.100.2600.0260.000.00 11,556.00 16930 101.07.100.2600.0114.000.00 46,082.16 16930 101.07.100.2600.0261.000.00 300.00 16952 101.08.100.1670.0260.000.00 7,680.00 16952 101.08.100.1670.0112.000.00 70,652.00 16952 101.08.100.1670.0261.000.00 300.00 16958 201.41.100.2600.0260.000.00 7,680.00 16958 201.41.100.2600.0114.000.00 46,082.16 16958 201.41.100.2600.0261.000.00 300.00 16966 101.50.100.2580.0260.000.00 3,840.00 16966 201.50.100.2580.0260.000.00 3,840.00 359 Description/Employee# Account Budgeted Amount 16966 101.50.100.2580.0115.000.00 21,696.00 16966 201.50.100.2580.0115.000.00 21,696.00 16966 101.50.100.2580.0261.000.00 150.00 16966 201.50.100.2580.0261.000.00 150.00 16975 101.32.280.1900.0260.000.00 11,686.50 16997 217.50.610.1860.0112.000.6C 67,872.00 17012 101.06.100.1670.0112.000.00 84,288.00 17013 101.99.100.1470.0150.000.00 540.00 17015 101.32.100.1670.0260.000.00 7,680.00 17015 101.32.100.1670.0112.000.00 57,722.00 17015 101.32.100.1670.0261.000.00 300.00 17021 201.41.100.2120.0260.000.00 7,680.00 17021 201.41.100.2120.0113.000.00 75,803.04 17025 101.07.100.1670.0261.000.00 300.00 17026 101.01.100.1670.0112.000.00 73,212.00 17027 101.31.100.1670.0260.000.00 13,356.00 17027 101.31.100.1670.0112.000.00 77,404.00 17027 101.31.100.1670.0261.000.00 300.00 17028 101.07.100.2400.0150.000.00 100.00 17028 201.42.100.2400.0111.000.00 127,282.00 17029 101.50.100.2212.0260.000.00 6,678.00 17029 201.50.100.2212.0260.000.00 6,678.00 17029 201.50.100.2212.0112.000.00 38,702.00 17029 101.50.100.2212.0112.000.00 38,702.00 17029 201.50.100.2212.0261.000.00 150.00 17029 101.50.100.2212.0261.000.00 150.00 17030 201.42.100.1240.0150.000.00 2,000.00 17038 201.41.100.1470.0260.000.00 11,556.00 17038 201.41.100.1470.0112.000.00 76,036.00 17038 201.41.100.1470.0261.000.00 300.00 17050 101.31.100.2225.0260.000.00 11,556.00 17050 101.31.100.2225.0113.000.00 69,595.78 17050 101.31.100.1670.0261.000.00 119.88 17050 101.31.100.2225.0261.000.00 180.12 17051 101.08.100.2100.0260.000.00 1,920.00 17051 115.08.840.3300.0260.124.00 4,800.00 17056 101.07.100.1670.0260.000.00 13,356.00 17056 101.07.100.1670.0112.000.00 65,842.00 17056 101.07.100.1670.0261.000.00 300.00 17061 101.07.100.1340.0112.000.00 52,850.40 17062 101.31.100.1670.0112.000.00 76,036.00 17065 201.42.100.1440.0112.000.00 75,198.00 17083 115.04.430.1670.0260.153.00 9,948.00 17083 115.04.430.1670.0261.153.00 300.00 17089 201.42.100.1340.0260.000.00 13,356.00 17089 201.42.100.1340.0112.000.00 76,036.00 17089 201.42.100.1340.0261.000.00 300.00 17091 201.41.100.1340.0260.000.00 10,684.80 17091 201.41.150.1340.0260.000.00 2,671.20 17091 201.41.150.1340.0112.000.00 2,298.28 17091 201.41.100.1340.0112.000.00 36,772.48 17091 201.41.150.1340.0261.000.00 60.00 17091 201.41.100.1340.0261.000.00 240.00 17107 201.42.100.1440.0260.000.00 17,628.00 17107 201.42.100.1440.0112.000.00 71,844.00 17107 201.42.100.1440.0261.000.00 300.00 17119 101.06.100.1670.0260.000.00 13,356.00 17119 101.06.100.1670.0112.000.00 51,103.00 17119 101.06.100.1670.0261.000.00 300.00 17128 212.07.910.3100.0116.000.00 18,948.05 17146 101.03.100.1670.0261.000.00 300.00 17157 201.42.100.1570.0112.000.00 65,842.00 17159 201.41.100.1510.0260.000.00 17,628.00 17159 201.41.100.1510.0112.000.00 78,816.00 360 Description/Employee# Account Budgeted Amount 17159 101.50.100.2212.0150.000.00 675.00 17159 201.41.100.1510.0261.000.00 300.00 17161 101.32.100.2400.0111.000.00 114,907.00 17178 201.42.100.2120.0260.000.00 7,680.00 17178 201.42.100.2120.0115.000.00 42,616.08 17178 201.42.100.2120.0261.000.00 300.00 17179 201.42.280.2150.0260.000.00 1,989.60 17179 101.01.280.2150.0260.000.00 5,968.80 17179 101.01.280.2150.0113.000.00 42,391.20 17179 201.42.280.2150.0113.000.00 14,130.40 17179 101.01.280.2150.0150.000.00 2,000.00 17179 101.99.100.2150.0150.000.00 270.00 17179 201.42.280.2150.0261.000.00 60.00 17179 101.01.280.2150.0261.000.00 180.00 17209 101.05.100.1670.0260.000.00 7,680.00 17209 101.05.100.1670.0112.000.00 51,103.00 17209 101.05.100.1670.0261.000.00 300.00 17212 201.41.100.1270.0260.000.00 9,948.00 17212 201.41.100.1270.0112.000.00 73,212.00 17212 201.41.100.1270.0261.000.00 300.00 17213 115.50.271.2510.0111.125.00 37,919.40 17213 178.50.920.3236.0111.000.00 50,559.20 17213 110.50.100.2510.0111.000.00 18,959.70 17213 210.50.100.2510.0111.000.00 18,959.70 17245 101.05.100.1670.0260.000.00 9,948.00 17245 101.05.100.1670.0112.000.00 74,359.00 17245 101.05.100.1670.0261.000.00 300.00 17246 201.41.100.1510.0260.000.00 1,536.00 17246 201.42.390.1649.0260.000.00 4,608.00 17246 201.42.100.1510.0260.000.00 1,536.00 17246 201.42.100.1510.0112.000.00 15,763.20 17246 201.41.100.1510.0112.000.00 15,763.20 17246 201.42.390.1649.0112.000.00 47,289.60 17246 201.42.390.1649.0261.000.00 60.00 17246 201.42.100.1510.0261.000.00 60.00 17246 201.41.100.1510.0261.000.00 60.00 17250 101.03.100.1670.0260.000.00 11,556.00 17250 101.03.100.1670.0112.000.00 33,031.50 17250 101.03.100.1670.0112.000.00 33,031.50 17250 101.03.100.1670.0261.000.00 300.00 17251 101.32.280.2140.0260.000.00 7,680.00 17251 101.99.280.2140.0150.000.00 2,000.00 17251 101.99.100.2140.0150.000.00 270.00 17251 101.32.280.2140.0261.000.00 300.00 17252 101.07.100.1670.0260.000.00 13,356.00 17252 101.07.100.1670.0112.000.00 56,222.00 17252 101.07.100.1670.0261.000.00 300.00 17256 101.06.100.2120.0260.000.00 3,840.00 17256 101.06.100.2120.0260.613.00 3,840.00 17256 101.06.100.2120.0113.000.00 (38,309.65) 17256 101.06.100.2120.0113.000.00 (38,309.65) 17256 101.06.100.2120.0113.000.00 38,309.65 17256 101.06.100.2120.0113.000.00 38,309.65 17256 101.06.100.2400.0111.000.00 113,140.00 17256 101.06.100.2120.0261.000.00 150.00 17256 101.06.100.2120.0261.000.00 150.00 17258 115.99.420.2100.0113.115.00 5,895.36 17258 115.99.413.2100.0113.138.00 57,415.68 17258 115.99.438.2100.0113.195.00 - 17258 115.99.494.2100.0113.197.00 - 17258 115.99.420.2100.0113.115.00 2,085.00 17258 115.99.413.2100.0113.138.00 3,892.00 17258 115.99.438.2100.0113.195.00 2,085.00 17258 115.99.494.2100.0113.197.00 5,838.00 361 Description/Employee# Account Budgeted Amount 17259 212.50.910.2510.0111.000.00 29,168.80 17259 110.50.100.2510.0111.000.00 58,337.60 17259 210.50.100.2510.0111.000.00 58,337.60 17260 201.41.100.1440.0260.000.00 13,356.00 17260 201.41.100.1440.0112.000.00 74,624.00 17260 201.41.100.1440.0261.000.00 300.00 17262 101.50.280.2490.0119.000.00 74,198.08 17262 101.50.280.2490.0119.000.00 13,900.00 17267 115.32.456.1900.0112.132.51 21,280.32 17267 101.32.280.1900.0112.000.00 57,535.68 17269 201.42.100.1240.0260.000.00 17,628.00 17269 201.42.100.1240.0112.000.00 66,989.00 17269 201.42.100.1240.0261.000.00 300.00 17270 101.08.100.1670.0260.000.00 13,356.00 17270 101.08.100.1670.0112.000.00 71,844.00 17270 101.08.100.1670.0261.000.00 300.00 17271 201.42.100.2120.0260.000.00 11,556.00 17271 201.42.100.2120.0113.000.00 70,049.20 17271 201.42.100.2120.0261.000.00 300.00 17275 101.31.100.1670.0260.000.00 13,356.00 17275 101.31.100.1670.0112.000.00 55,074.00 17275 101.31.100.1670.0261.000.00 300.00 17278 218.50.100.2490.0260.000.6C 3,339.00 17278 217.50.610.2490.0260.000.6C 10,017.00 17278 218.50.100.2490.0115.000.6C 4,037.76 17278 217.50.610.2490.0115.000.6C 30,283.20 17278 218.50.100.2490.0261.000.6C 30.00 17278 217.50.610.2490.0261.000.6C 300.00 17279 101.05.100.1670.0260.000.00 13,356.00 17279 101.05.100.1670.0112.000.00 45,542.00 17279 101.05.100.1670.0261.000.00 300.00 17282 201.41.100.1240.0260.000.00 6,933.60 17282 201.41.150.1240.0260.000.00 4,622.40 17282 201.41.150.1240.0112.000.00 9,193.12 17282 201.41.100.1240.0112.000.00 20,684.52 17282 201.41.150.1240.0261.000.00 120.00 17282 201.41.100.1240.0261.000.00 180.00 17290 101.05.100.1670.0260.000.00 13,356.00 17290 101.05.100.1670.0112.000.00 54,677.00 17290 101.05.100.1670.0261.000.00 300.00 17293 101.32.100.1670.0260.000.00 9,948.00 17293 101.32.100.1670.0112.000.00 57,457.00 17293 101.32.100.1670.0261.000.00 300.00 17297 101.06.100.1670.0112.000.00 66,283.00 17297 101.32.100.1670.0112.000.00 62,091.00 17300 201.42.280.1900.0260.000.00 9,749.88 17300 115.42.456.1900.0260.132.51 3,606.12 17300 115.42.456.1900.0112.132.51 20,529.72 17300 201.42.280.1900.0112.000.00 55,506.28 17300 201.42.280.1900.0261.000.00 - 17300 115.42.456.1900.0261.132.00 - 17302 101.02.100.1670.0112.000.00 77,404.00 17305 101.05.280.1900.0260.000.00 8,764.88 17317 101.08.100.1670.0260.000.00 7,680.00 17317 101.08.100.1670.0112.000.00 64,695.00 17328 101.31.100.2225.0115.000.00 13,349.79 17339 201.42.100.2100.0115.000.00 27,134.90 17343 101.04.100.2400.0115.000.00 39,710.72 17349 201.42.100.1340.0260.000.00 9,948.00 17349 201.42.100.1340.0112.000.00 76,036.00 17349 201.42.100.1340.0261.000.00 300.00 17388 212.41.910.3100.0116.000.00 16,816.68 17400 115.05.280.2160.0113.115.00 15,540.45 17400 115.03.280.2160.0113.115.00 15,540.45 362 Description/Employee# Account Budgeted Amount 17400 115.07.280.2160.0113.115.00 31,080.90 17400 115.32.280.2160.0113.115.00 15,540.45 17400 115.99.280.2160.0113.115.00 13,900.00 17418 101.03.100.1470.0260.000.00 7,680.00 17418 101.99.100.1470.0112.000.00 66,857.00 17418 101.03.100.1470.0261.000.00 300.00 17441 201.41.100.2130.0260.000.00 11,686.50 17441 201.41.100.2130.0113.000.00 26,973.00 17441 201.41.100.2130.0261.000.00 262.50 17464 101.03.100.2400.0260.000.00 7,680.00 17464 101.03.100.2400.0115.000.00 37,416.96 17466 101.08.100.1670.0260.000.00 13,356.00 17466 101.08.100.1670.0112.000.00 70,652.00 17466 101.08.100.1670.0261.000.00 300.00 17471 201.41.100.2400.0150.000.00 100.00 17472 101.50.100.2320.0111.000.00 104,987.50 17472 201.50.100.2320.0111.000.00 104,987.50 17476 201.42.100.1570.0260.000.00 7,680.00 17476 201.42.100.1570.0112.000.00 70,034.00 17476 201.42.100.1570.0261.000.00 300.00 17489 101.01.280.1900.0260.000.00 11,686.50 17493 101.08.100.1670.0260.000.00 9,948.00 17493 101.08.100.1670.0112.000.00 66,857.00 17493 101.08.100.1670.0261.000.00 300.00 17500 201.42.100.1440.0260.000.00 9,244.80 17500 201.42.390.1410.0260.000.00 2,311.20 17500 201.42.100.1440.0112.000.00 55,250.40 17500 201.42.390.1410.0112.000.00 13,812.60 17500 201.42.390.1410.0261.000.00 60.00 17500 201.42.100.1440.0261.000.00 240.00 17509 201.42.100.1240.0260.000.00 13,356.00 17509 201.42.100.1240.0112.000.00 66,857.00 17509 201.42.100.1240.0261.000.00 300.00 17512 101.06.100.2600.0150.000.00 540.00 17515 101.01.100.1340.0260.000.00 13,356.00 17515 101.01.100.1340.0112.000.00 77,404.00 17515 101.01.100.1340.0261.000.00 300.00 17516 101.02.100.1670.0260.000.00 13,356.00 17516 101.02.100.1670.0112.000.00 57,457.00 17516 101.02.100.1670.0261.000.00 300.00 17518 101.05.100.2400.0261.000.00 123,747.00 17519 101.99.360.1680.0150.000.00 675.00 17520 101.31.280.2150.0261.000.00 240.00 17521 101.05.100.2225.0261.000.00 300.00 17523 201.42.280.2490.0119.000.00 38,564.72 17523 201.42.280.2490.0119.000.00 6,950.00 17523 201.41.280.2490.0119.000.00 38,564.72 17523 201.41.280.2490.0119.000.00 6,950.00 17524 101.02.100.1340.0260.000.00 7,680.00 17524 101.02.100.1340.0112.000.00 70,652.00 17524 101.02.100.1340.0261.000.00 300.00 17525 101.32.280.1900.0260.000.00 12,868.44 17525 115.32.456.1900.0260.132.51 4,759.56 17525 115.04.456.1900.0112.132.51 19,016.37 17525 101.04.280.1900.0112.000.00 51,414.63 17525 115.32.456.1900.0261.132.51 81.00 17525 101.32.280.1900.0261.000.00 219.00 17527 201.41.100.1240.0260.000.00 10,684.80 17527 201.41.100.1240.0112.000.00 58,357.60 17527 201.41.100.1240.0261.000.00 240.00 17528 201.42.100.1270.0260.000.00 9,948.00 17528 201.42.100.1270.0112.000.00 77,404.00 17528 201.42.100.1270.0261.000.00 300.00 17529 115.04.494.1250.0260.197.00 13,356.00 363 Description/Employee# Account Budgeted Amount 17529 115.04.494.1250.0112.197.00 70,652.00 17529 115.04.494.1250.0261.197.00 300.00 17531 101.32.100.1470.0260.000.00 13,356.00 17531 101.32.100.1470.0112.000.00 77,404.00 17531 101.32.100.1470.0261.000.00 300.00 17536 201.41.100.1440.0150.000.00 170.10 17536 101.99.100.2212.0150.000.00 108.00 17536 201.99.100.2212.0150.000.00 72.00 17537 101.01.100.1240.0260.000.00 7,680.00 17537 101.08.100.1670.0112.000.00 77,404.00 17537 101.99.360.1680.0112.000.00 (77,404.00) 17537 101.99.360.1680.0112.000.00 77,404.00 17540 101.07.100.1670.0260.000.00 7,680.00 17540 101.07.100.1670.0112.000.00 63,680.00 17541 101.32.100.2120.0260.000.00 7,680.00 17541 101.32.100.2120.0113.000.00 70,909.60 17541 101.03.100.1670.0261.000.00 300.00 17542 101.03.100.1670.0112.000.00 51,103.00 17549 101.50.100.2510.0115.000.00 28,845.72 17549 201.50.100.2510.0115.000.00 28,845.72 17549 101.50.100.2510.0115.000.00 6,950.00 17549 201.50.100.2510.0115.000.00 6,950.00 17553 101.32.100.1670.0260.000.00 11,556.00 17553 101.32.100.1670.0112.000.00 51,103.00 17553 101.32.100.1670.0261.000.00 300.00 17554 201.41.100.2600.0260.000.00 11,556.00 17554 101.99.100.2600.0150.000.00 270.00 17554 201.99.100.2600.0150.000.00 270.00 17554 201.41.100.2600.0114.000.00 36,156.96 17554 201.41.100.2600.0261.000.00 300.00 17564 201.41.280.1900.0260.000.00 6,720.00 17579 101.50.100.2340.0115.000.00 30,693.60 17579 201.50.100.2340.0115.000.00 30,693.60 17579 101.50.100.2340.0115.000.00 6,950.00 17579 201.50.100.2340.0115.000.00 6,950.00 17587 101.01.280.1900.0117.000.00 18,265.52 17587 101.01.280.1900.0117.000.00 6,950.00 17605 101.01.100.2120.0260.000.00 6,678.00 17605 101.32.100.2120.0260.000.00 3,339.00 17605 101.32.100.2120.0113.000.00 15,008.86 17605 101.01.100.2120.0113.000.00 30,017.71 17605 101.32.100.2120.0261.000.00 75.00 17605 101.01.100.2120.0261.000.00 150.00 17609 101.31.100.1670.0260.000.00 13,356.00 17609 101.31.100.1670.0112.000.00 70,652.00 17609 101.31.100.1670.0261.000.00 300.00 17625 101.05.100.2120.0260.000.00 7,680.00 17625 101.05.100.2120.0113.000.00 73,311.14 17625 101.05.100.2120.0261.000.00 300.00 17631 101.01.100.2100.0260.000.00 6,720.00 17649 201.41.100.1440.0260.000.00 7,680.00 17649 201.41.100.1440.0112.000.00 41,200.00 17649 201.41.100.1340.0112.000.00 11,570.80 17649 201.41.100.1440.0261.000.00 300.00 17656 101.06.100.2600.0260.000.00 7,680.00 17656 101.99.100.2600.0150.000.00 270.00 17656 201.99.100.2600.0150.000.00 270.00 17656 101.06.100.2600.0150.000.00 540.00 17656 101.06.100.2600.0114.000.00 44,724.96 17656 101.06.100.2600.0261.000.00 300.00 17682 101.50.100.1470.0260.000.00 3,840.00 17682 201.50.100.1470.0260.000.00 3,840.00 17682 101.50.100.2400.0115.000.00 17,928.96 17682 201.50.100.2400.0115.000.00 17,928.96 364 Description/Employee# Account Budgeted Amount 17682 101.50.100.2400.0261.000.00 150.00 17682 201.50.100.2400.0261.000.00 150.00 17686 101.99.100.1470.0150.000.00 270.00 17687 201.41.100.2600.0260.000.00 13,356.00 17687 201.41.100.2600.0114.000.00 44,724.96 17687 201.41.100.2600.0261.000.00 300.00 17693 101.03.100.2600.0150.000.00 135.00 17693 101.03.100.2600.0150.000.00 540.00 17697 101.04.100.2600.0260.000.00 17,628.00 17697 101.99.100.2600.0150.000.00 270.00 17697 201.99.100.2600.0150.000.00 270.00 17697 101.04.100.2600.0150.000.00 540.00 17697 101.04.100.2600.0114.000.00 44,724.96 17697 101.04.100.2600.0261.000.00 300.00 17710 101.29.100.1470.0112.000.00 63,415.00 17710 101.29.100.1470.0112.000.00 (63,415.00) 17710 101.31.100.1470.0112.000.00 31,707.50 17710 101.07.100.1470.0112.000.00 31,707.50 17711 201.42.280.1900.0260.000.00 7,680.00 17711 201.42.280.1900.0112.000.00 60,282.00 17711 201.42.280.1900.0261.000.00 300.00 17715 101.06.100.2120.0260.000.00 7,680.00 17715 101.06.100.2120.0113.000.00 70,909.60 17715 101.06.100.2120.0261.000.00 300.00 17721 115.32.456.1900.0112.132.51 16,955.19 17721 101.32.280.1900.0112.000.00 45,841.81 17725 201.41.100.1440.0260.000.00 8,013.60 17725 201.41.150.1440.0260.000.00 5,342.40 17725 201.41.150.1440.0112.000.00 11,050.08 17725 201.41.100.1440.0112.000.00 24,862.68 17725 201.41.150.1440.0261.000.00 120.00 17725 201.41.100.1440.0261.000.00 180.00 17734 201.42.100.1570.0260.000.00 17,628.00 17734 201.42.100.1570.0112.000.00 66,857.00 17734 201.42.100.1570.0261.000.00 300.00 17737 201.41.390.1410.0260.000.00 7,680.00 17737 201.41.390.1410.0112.000.00 60,502.00 17737 201.41.390.1410.0261.000.00 300.00 17745 101.31.100.1670.0260.000.00 13,356.00 17745 101.31.100.1670.0112.000.00 76,036.00 17745 101.31.100.1670.0261.000.00 300.00 17746 101.03.100.1250.0260.000.00 13,356.00 17746 101.03.100.1250.0112.000.00 66,857.00 17746 101.03.100.1250.0261.000.00 300.00 17751 101.04.100.1340.0260.000.00 9,948.00 17751 101.04.100.1340.0112.000.00 51,103.00 17755 101.07.100.2100.0260.000.00 10,434.38 17757 201.41.100.1510.0260.000.00 7,680.00 17757 201.41.100.1510.0112.000.00 64,474.00 17762 101.31.280.2150.0260.000.00 4,608.00 17762 101.03.280.2150.0260.000.00 3,072.00 17762 101.07.280.2150.0113.000.00 28,750.50 17762 101.08.280.2150.0113.000.00 28,750.50 17767 101.99.100.2600.0150.000.00 67.50 17767 201.99.100.2600.0150.000.00 67.50 17767 201.41.100.2600.0114.000.00 43,848.00 17768 201.41.100.2120.0113.000.00 69,459.85 17769 101.50.100.2600.0260.000.00 5,778.00 17769 201.50.100.2600.0260.000.00 5,778.00 17769 101.50.100.2600.0114.000.00 21,924.00 17769 201.50.100.2600.0114.000.00 21,924.00 17769 101.50.100.2600.0261.000.00 150.00 17769 201.50.100.2600.0261.000.00 150.00 17773 101.99.100.2600.0150.000.00 67.50 365 Description/Employee# Account Budgeted Amount 17773 201.99.100.2600.0150.000.00 67.50 17773 101.99.100.2600.0150.000.00 270.00 17773 201.99.100.2600.0150.000.00 270.00 17777 101.01.100.1670.0260.000.00 13,356.00 17777 101.01.100.1670.0112.000.00 75,198.00 17777 101.01.100.1670.0261.000.00 300.00 17779 101.32.100.1670.0112.000.00 76,036.00 17779 101.32.100.1670.0261.000.00 300.00 17780 101.32.100.2120.0260.000.00 7,680.00 17780 101.32.100.2120.0113.000.00 65,790.29 17782 115.02.456.1900.0260.132.51 4,759.56 17782 101.02.280.1900.0260.000.00 12,868.44 17782 101.02.280.1900.0112.000.00 37,305.19 17782 115.02.456.1900.0112.132.51 13,797.81 17782 101.02.280.1900.0261.000.00 219.00 17782 115.02.456.1900.0261.132.51 81.00 17783 101.08.100.1340.0260.000.00 9,948.00 17783 101.08.100.1340.0112.000.00 69,770.00 17783 101.08.100.1340.0261.000.00 300.00 17784 201.41.100.1240.0260.000.00 13,356.00 17784 201.41.100.1240.0112.000.00 76,036.00 17784 201.41.100.1240.0261.000.00 300.00 17785 115.32.456.1900.0112.132.51 18,694.80 17785 101.32.280.1900.0112.000.00 50,545.20 17786 115.41.420.1900.0260.155.00 5,849.93 17786 115.41.456.1900.0260.132.51 7,506.07 17786 115.41.456.1900.0261.132.51 81.00 17786 201.41.280.1900.0261.000.00 219.00 17787 201.41.100.1270.0260.000.00 13,356.00 17787 201.41.100.1270.0112.000.00 63,282.00 17787 201.41.100.1270.0261.000.00 300.00 17791 101.31.100.1470.0260.000.00 13,356.00 17791 101.31.100.1470.0112.000.00 66,063.00 17791 101.31.100.1470.0261.000.00 300.00 17792 201.41.390.1410.0260.000.00 7,680.00 17792 201.41.390.1410.0112.000.00 75,198.00 17792 201.41.390.1410.0261.000.00 300.00 17794 101.08.100.1670.0260.000.00 6,678.00 17794 101.08.100.2225.0260.000.00 6,678.00 17794 101.08.100.1670.0112.000.00 33,031.50 17794 101.08.100.2225.0113.000.00 33,212.41 17794 101.08.100.2225.0261.000.00 150.00 17794 101.06.100.2225.0261.000.00 150.00 17795 101.31.100.1270.0112.000.00 54,280.00 17795 101.31.100.1270.0261.000.00 300.00 17796 101.99.360.1680.0260.000.00 6,678.00 17796 115.99.360.1680.0260.149.00 6,678.00 17796 115.99.360.1680.0112.149.00 38,018.00 17796 101.99.360.1680.0112.000.00 38,018.00 17797 101.99.100.2212.0150.000.00 135.00 17797 201.99.100.2212.0150.000.00 135.00 17798 101.31.100.1670.0260.000.00 9,948.00 17798 101.31.100.1670.0112.000.00 70,431.00 17798 101.31.100.1670.0261.000.00 300.00 17799 101.03.100.2225.0260.000.00 17,628.00 17799 101.03.100.2225.0113.000.00 72,541.09 17799 101.03.100.2225.0261.000.00 300.00 17803 101.32.100.1470.0260.000.00 13,356.00 17803 101.32.100.1470.0112.000.00 68,004.00 17803 101.99.100.1470.0150.000.00 270.00 17803 101.32.100.1470.0261.000.00 300.00 17804 101.29.100.1670.0260.000.00 13,356.00 17804 101.29.100.1670.0112.000.00 (76,036.00) 17804 101.29.100.1670.0112.000.00 76,036.00 366 Description/Employee# Account Budgeted Amount 17804 101.29.100.1670.0261.000.00 300.00 17805 101.06.100.2600.0260.000.00 7,680.00 17805 101.06.100.2600.0114.000.00 50,905.44 17805 101.06.100.2600.0261.000.00 300.00 17806 101.01.100.1670.0112.000.00 84,288.00 17806 101.01.100.1670.0261.000.00 300.00 17807 101.08.100.1670.0260.000.00 13,356.00 17807 101.08.100.1670.0112.000.00 51,103.00 17807 101.08.100.1670.0261.000.00 300.00 17808 101.61.100.2540.0119.000.00 10,894.00 17808 201.61.100.2540.0119.000.00 10,894.00 17808 212.61.910.3100.0119.000.00 21,788.00 17808 112.61.910.3100.0119.000.00 43,576.00 17808 101.61.100.2540.0119.000.00 1,737.50 17808 201.61.100.2540.0119.000.00 1,737.50 17808 212.61.910.3100.0119.000.00 3,475.00 17808 112.61.910.3100.0119.000.00 6,950.00 17809 201.41.100.1510.0260.000.00 7,680.00 17809 201.41.100.1510.0112.000.00 66,283.00 17809 201.41.100.1510.0261.000.00 300.00 17811 212.61.910.3100.0116.000.00 26,195.27 17811 212.61.910.3100.0116.000.00 323.40 17811 112.61.910.3100.0261.000.00 270.00 17811 212.61.910.3100.0261.000.00 30.00 17820 115.41.420.1900.0260.155.00 9,749.88 17820 115.41.456.1900.0260.132.51 3,606.12 17820 115.41.456.1900.0261.132.51 81.00 17820 115.41.420.1900.0261.155.00 219.00 17824 115.29.280.2160.0113.115.00 30,434.62 17824 115.31.280.2160.0113.115.00 30,434.62 17824 115.99.280.2160.0113.115.00 30,434.62 17824 115.02.280.2160.0113.115.00 30,434.62 17824 115.01.280.2160.0113.115.00 15,217.31 17824 115.99.280.2160.0113.115.00 13,900.00 17825 201.42.100.2600.0260.000.00 13,356.00 17825 201.42.100.2600.0114.000.00 42,156.72 17825 201.42.100.2600.0261.000.00 300.00 17827 101.05.100.1670.0260.000.00 7,680.00 17827 101.05.100.1670.0112.000.00 59,620.00 17830 101.32.100.1270.0260.000.00 7,680.00 17830 101.32.100.1270.0112.000.00 69,063.00 17830 101.32.100.1244.0261.000.00 300.00 17831 115.02.840.3300.0260.124.00 4,800.00 17844 201.41.280.1900.0260.000.00 7,511.40 17844 115.41.456.1900.0260.132.51 4,044.60 17844 115.41.456.1900.0261.132.51 81.00 17844 201.41.280.1900.0261.000.00 219.00 17850 101.02.100.2400.0115.000.00 37,416.96 17858 212.41.910.3100.0116.000.00 17,462.52 17864 201.42.100.1570.0260.000.00 7,680.00 17864 201.42.100.1570.0112.000.00 66,857.00 17864 201.42.100.1570.0261.000.00 300.00 17895 101.06.100.1670.0260.000.00 6,678.00 17895 101.06.100.1670.0112.000.00 25,551.50 17903 201.42.100.1440.0260.000.00 9,948.00 17903 201.42.100.1440.0112.000.00 63,282.00 17903 201.42.100.1440.0261.000.00 300.00 17904 201.41.100.1270.0260.000.00 8,013.60 17904 201.41.100.1270.0112.000.00 37,122.00 17906 201.42.280.1900.0112.000.00 67,651.00 17910 201.42.100.1570.0260.000.00 7,680.00 17910 201.42.100.1570.0261.000.00 300.00 17914 101.31.100.1140.0260.000.00 13,356.00 17914 101.31.100.1140.0112.000.00 74,624.00 367 Description/Employee# Account Budgeted Amount 17914 101.31.100.1140.0261.000.00 300.00 17920 101.99.100.2600.0114.000.00 23,500.44 17920 201.99.100.2600.0114.000.00 18,278.12 17929 101.06.100.1670.0260.000.00 7,680.00 17929 101.06.100.1670.0112.000.00 60,679.00 17929 101.06.100.1670.0261.000.00 300.00 17943 201.42.100.1270.0260.000.00 7,680.00 17943 201.42.100.1270.0112.000.00 57,854.00 17943 201.42.100.1270.0261.000.00 300.00 17951 201.41.100.2600.0114.000.00 43,848.00 17951 201.41.100.2600.0261.000.00 300.00 17955 101.04.100.1660.0260.000.00 9,948.00 17955 101.04.100.1660.0112.000.00 70,431.00 17955 101.04.100.1660.0261.000.00 300.00 17983 101.05.100.1670.0261.000.00 300.00 18007 201.42.100.2400.0260.000.00 11,556.00 18007 201.42.100.2400.0115.000.00 43,392.00 18008 101.50.100.2510.0115.000.00 26,528.04 18008 201.50.100.2510.0115.000.00 26,528.04 18008 101.50.100.2510.0115.000.00 6,950.00 18008 201.50.100.2510.0115.000.00 6,950.00 18010 101.08.100.2600.0114.000.00 20,253.60 18013 101.02.100.2225.0113.000.00 53,633.50 18013 101.29.100.1240.0112.000.00 (22,387.20) 18013 101.29.100.1240.0112.000.00 22,387.20 18019 101.07.280.1900.0260.000.00 10,111.50 18026 101.31.100.1670.0260.000.00 7,680.00 18026 101.31.100.1670.0112.000.00 65,842.00 18026 101.31.100.1670.0261.000.00 300.00 18027 101.05.100.1470.0260.000.00 9,948.00 18027 101.05.100.1470.0112.000.00 64,695.00 18027 101.05.100.1470.0261.000.00 300.00 18045 201.42.100.1570.0112.000.00 13,256.60 18045 201.42.100.1240.0112.000.00 53,026.40 18045 201.42.100.1570.0261.000.00 60.00 18045 201.42.100.1240.0261.000.00 240.00 18046 101.07.100.1670.0260.000.00 13,356.00 18046 101.07.100.1670.0112.000.00 51,103.00 18046 101.07.100.1670.0261.000.00 300.00 18064 201.41.280.2490.0260.000.00 (6,678.00) 18064 201.42.280.2490.0260.000.00 (6,678.00) 18064 201.41.280.2490.0260.000.00 6,678.00 18064 201.42.280.2490.0260.000.00 6,678.00 18064 201.42.280.2490.0115.000.00 (13,763.20) 18064 201.41.280.2490.0115.000.00 (13,763.20) 18064 201.41.280.2490.0261.000.00 (300.00) 18064 201.42.280.2490.0115.000.00 13,763.20 18064 201.41.280.2490.0115.000.00 13,763.20 18064 201.41.280.2490.0261.000.00 300.00 18071 101.06.280.1900.0260.000.00 8,435.88 18071 115.06.456.1900.0260.132.51 3,120.12 18071 115.06.456.1900.0112.132.51 16,335.54 18071 101.06.280.1900.0112.000.00 44,166.46 18071 115.08.456.1900.0261.132.51 81.00 18071 101.08.280.1900.0261.000.00 219.00 18075 101.07.100.1340.0260.000.00 7,680.00 18075 101.07.100.1340.0112.000.00 64,077.00 18082 101.06.280.2140.0260.000.00 7,680.00 18082 101.08.100.2120.0113.000.00 32,369.35 18082 101.08.280.2140.0113.000.00 80,923.38 18082 101.06.280.2140.0261.000.00 300.00 18084 201.42.390.1170.0260.000.00 9,948.00 18084 201.42.390.1170.0112.000.00 72,815.00 18084 201.42.390.1170.0261.000.00 300.00 368 Description/Employee# Account Budgeted Amount 18085 101.08.100.1670.0260.000.00 9,948.00 18085 101.08.100.1670.0112.000.00 73,212.00 18085 101.08.100.1670.0261.000.00 300.00 18089 201.41.100.1570.0260.000.00 13,356.00 18089 201.41.100.1570.0112.000.00 69,063.00 18089 201.41.100.1570.0261.000.00 300.00 18090 101.07.280.2140.0260.000.00 7,958.40 18090 101.32.280.2140.0113.000.00 78,069.05 18090 101.07.280.2140.0261.000.00 240.00 18091 101.31.100.1670.0112.000.00 69,240.00 18091 101.31.100.1670.0261.000.00 300.00 18093 201.42.100.1270.0260.000.00 11,556.00 18093 201.42.100.1270.0112.000.00 72,815.00 18093 201.42.100.1270.0261.000.00 300.00 18095 201.41.390.1370.0112.000.00 70,167.00 18095 201.41.390.1370.0261.000.00 300.00 18097 101.31.100.2600.0260.000.00 9,948.00 18097 101.31.100.2600.0114.000.00 43,848.00 18097 101.31.100.2600.0261.000.00 300.00 18099 201.42.100.1240.0260.000.00 11,556.00 18099 201.42.100.1240.0112.000.00 63,282.00 18099 201.42.100.1240.0261.000.00 300.00 18100 101.07.100.1470.0112.000.00 72,815.00 18103 201.41.280.1900.0260.000.00 12,868.44 18103 115.41.456.1900.0260.132.51 4,759.56 18103 115.41.456.1900.0112.132.51 17,670.15 18103 201.41.280.1900.0112.000.00 47,774.85 18103 115.41.456.1900.0261.132.51 81.00 18103 201.41.280.1900.0261.000.00 219.00 18104 201.41.150.1100.0112.000.00 43,106.40 18104 201.41.100.1240.0112.000.00 28,737.60 18106 201.42.100.2100.0260.000.00 13,356.00 18106 201.42.100.2100.0115.000.00 30,956.16 18108 101.31.100.1670.0260.000.00 13,356.00 18108 101.31.100.1670.0112.000.00 74,624.00 18108 101.31.100.1670.0261.000.00 300.00 18109 101.06.100.1670.0260.000.00 7,680.00 18109 101.08.100.1670.0112.000.00 65,445.00 18109 101.06.100.1670.0261.000.00 300.00 18117 101.01.100.1470.0112.000.00 51,103.00 18137 201.42.100.1440.0112.000.00 71,844.00 18137 201.42.100.1440.0261.000.00 300.00 18144 201.41.280.1900.0260.000.00 8,704.50 18152 212.32.910.3100.0116.000.00 27,879.68 18154 101.99.100.2120.0117.000.00 43,129.68 18154 101.99.100.2120.0117.000.00 13,900.00 18155 215.31.100.2120.0117.227.00 43,129.68 18155 215.31.100.2120.0117.227.00 13,900.00 18156 101.31.100.2120.0260.000.00 17,628.00 18156 101.31.100.2120.0113.000.00 73,311.14 18162 101.32.100.2120.0117.000.00 43,129.68 18162 101.32.100.2120.0117.000.00 13,900.00 18164 101.31.100.1670.0260.000.00 11,556.00 18164 101.31.100.1670.0112.000.00 48,322.00 18164 101.31.100.1670.0261.000.00 300.00 18165 101.05.100.1670.0112.000.00 67,651.00 18171 101.05.100.1670.0260.000.00 13,356.00 18171 101.05.100.1670.0112.000.00 54,280.00 18171 101.05.100.1670.0261.000.00 300.00 18178 212.61.910.3100.0114.000.00 32,704.56 18178 212.61.910.3100.0114.000.00 13,900.00 18199 101.31.100.1670.0260.000.00 7,680.00 18199 101.31.100.1670.0261.000.00 300.00 18203 101.32.100.2101.0117.000.00 10,411.93 369 Description/Employee# Account Budgeted Amount 18204 101.06.100.2400.0260.000.00 9,948.00 18204 101.06.100.2400.0115.000.00 37,416.96 18204 101.06.100.2400.0261.000.00 300.00 18208 101.01.280.1900.0260.000.00 12,938.63 18209 101.04.100.2100.0260.000.00 1,920.00 18209 101.04.280.1900.0260.000.00 5,280.00 18222 101.03.100.1670.0260.000.00 13,356.00 18222 101.03.100.1670.0112.000.00 68,225.00 18222 101.03.100.1670.0261.000.00 300.00 18230 212.61.910.3100.0260.000.00 7,461.00 18230 101.61.100.2540.0260.000.00 1,243.50 18230 201.61.100.2540.0260.000.00 1,243.50 18230 101.61.100.2540.0115.000.00 17,596.80 18230 201.61.100.2540.0115.000.00 17,596.80 18230 212.41.910.3100.0116.000.00 16,319.88 18230 212.41.910.3100.0261.000.00 206.25 18242 101.50.100.2340.0260.000.00 3,840.00 18242 201.50.100.2340.0260.000.00 3,840.00 18242 101.50.100.2340.0115.000.00 23,364.72 18242 201.50.100.2340.0115.000.00 23,364.72 18242 101.50.100.2340.0261.000.00 150.00 18242 201.50.100.2340.0261.000.00 150.00 18251 201.42.100.1240.0260.000.00 13,356.00 18251 201.42.100.1240.0112.000.00 58,252.00 18251 201.42.100.1240.0261.000.00 300.00 18260 101.31.100.2100.0117.000.00 23,669.76 18288 101.32.100.1670.0112.000.00 71,844.00 18294 201.42.100.1340.0260.000.00 11,556.00 18294 201.42.100.1340.0112.000.00 51,103.00 18294 201.42.100.1340.0261.000.00 300.00 18302 201.41.100.2100.0115.000.00 38,478.08 18303 201.41.100.1270.0260.000.00 7,680.00 18303 201.41.100.1270.0112.000.00 50,088.00 18303 201.41.100.1270.0261.000.00 300.00 18320 101.32.100.2100.0117.000.00 2,264.41 18321 115.01.456.1900.0260.132.51 2,073.60 18321 101.01.280.1900.0260.000.00 5,606.40 18321 101.01.280.1900.0112.000.00 53,444.76 18321 115.01.456.1900.0112.132.51 19,767.24 18327 101.31.100.2120.0260.000.00 9,948.00 18327 201.50.100.2600.0115.000.00 3,661.44 18327 101.50.100.2600.0115.000.00 3,661.44 18327 101.31.100.2120.0115.000.00 29,291.52 18327 101.31.100.2120.0261.000.00 300.00 18344 101.31.100.2120.0260.000.00 7,680.00 18344 101.31.100.2120.0113.000.00 59,265.37 18344 101.31.100.2120.0261.000.00 300.00 18348 101.02.100.2120.0260.000.00 6,963.60 18348 115.02.494.2120.0260.197.00 2,984.40 18348 115.02.494.2120.0113.197.00 20,837.96 18348 101.02.100.2120.0113.000.00 48,621.89 18348 101.29.100.2120.0261.000.00 60.00 18348 101.02.100.2120.0261.000.00 150.00 18348 115.02.494.2120.0261.197.00 90.00 18351 101.06.100.1670.0260.000.00 13,356.00 18351 101.06.100.1670.0112.000.00 51,103.00 18351 101.06.100.1670.0261.000.00 300.00 18359 201.41.100.1570.0260.000.00 4,608.00 18359 201.41.150.1570.0260.000.00 3,072.00 18359 201.41.150.1570.0112.000.00 8,522.40 18359 201.41.100.1570.0112.000.00 19,175.40 18362 101.50.100.2600.0111.000.00 61,431.50 18362 201.50.100.2600.0111.000.00 61,431.50 18366 101.04.100.2600.0114.000.00 21,078.36 370 Description/Employee# Account Budgeted Amount 18366 101.03.100.2600.0114.000.00 21,078.36 18366 101.03.100.2600.0261.000.00 150.00 18383 101.32.100.2600.0114.000.00 45,622.80 18383 101.32.100.2600.0261.000.00 300.00 18389 101.08.100.1470.0260.000.00 7,680.00 18389 101.08.100.1470.0112.000.00 48,720.00 18389 101.08.100.1470.0261.000.00 300.00 18393 101.50.280.2490.0260.000.00 6,678.00 18393 201.50.280.2490.0260.000.00 6,678.00 18393 101.50.280.2490.0115.000.00 20,188.80 18393 201.50.280.2490.0115.000.00 20,188.80 18393 101.50.280.2490.0261.000.00 150.00 18393 201.50.280.2490.0261.000.00 150.00 18397 101.03.100.1670.0260.000.00 13,356.00 18397 101.03.100.1670.0112.000.00 69,637.00 18397 101.03.100.1670.0261.000.00 300.00 18399 101.08.100.2120.0260.000.00 7,680.00 18399 101.08.100.2120.0113.000.00 69,052.24 18399 101.08.100.2120.0261.000.00 300.00 18400 201.41.100.1510.0260.000.00 7,680.00 18400 201.41.100.1510.0112.000.00 64,077.00 18400 201.41.100.1510.0261.000.00 300.00 18401 201.41.100.1570.0260.000.00 11,556.00 18401 201.41.100.1570.0112.000.00 70,431.00 18402 101.06.100.1670.0112.000.00 65,048.00 18402 101.06.100.1670.0261.000.00 300.00 18403 201.42.100.2120.0260.000.00 13,356.00 18403 201.42.100.2120.0113.000.00 70,909.60 18403 201.42.100.2120.0261.000.00 300.00 18405 101.06.100.1670.0260.000.00 13,356.00 18405 101.08.100.1670.0112.000.00 65,445.00 18405 101.06.100.1670.0112.000.00 71,049.00 18409 101.07.100.2600.0114.000.00 21,495.96 18410 101.03.100.1670.0260.000.00 7,680.00 18410 101.03.100.1670.0112.000.00 47,307.00 18410 101.03.100.1670.0261.000.00 300.00 18412 101.03.100.1670.0112.000.00 70,652.00 18418 101.08.100.1670.0112.000.00 54,280.00 18420 101.32.100.1670.0260.000.00 13,356.00 18420 101.32.100.1670.0261.000.00 300.00 18422 101.01.100.2400.0260.000.00 13,356.00 18422 101.01.100.2400.0115.000.00 39,710.72 18422 101.01.100.2400.0261.000.00 300.00 18427 101.08.100.2400.0260.000.00 3,730.50 18427 101.08.100.2100.0260.000.00 1,243.50 18427 101.08.100.2400.0260.000.00 3,730.50 18427 101.08.100.2400.0115.000.00 9,824.72 18427 101.08.100.2400.0115.000.00 14,313.60 18427 101.08.100.2400.0261.000.00 112.50 18427 101.08.100.2400.0261.000.00 112.50 18432 101.03.100.2120.0260.000.00 9,948.00 18432 101.03.100.2120.0113.000.00 69,686.76 18432 101.03.100.2120.0261.000.00 300.00 18438 212.04.910.3100.0116.000.00 16,816.68 18442 115.07.456.1900.0112.132.51 19,767.24 18442 101.07.280.1900.0112.000.00 53,444.76 18444 201.42.720.3500.0119.000.00 66,206.40 18444 201.42.720.3500.0119.000.00 13,900.00 18447 201.42.100.1440.0260.000.00 7,680.00 18447 201.42.100.1440.0112.000.00 49,690.00 18447 201.42.100.1440.0261.000.00 300.00 18448 201.42.390.1410.0112.000.00 47,307.00 18453 115.07.494.1250.0112.197.00 16,515.75 18453 101.07.100.1250.0112.000.00 16,515.75 371 Description/Employee# Account Budgeted Amount 18454 212.31.910.3100.0260.000.00 11,556.00 18454 212.31.910.3100.0116.000.00 30,676.48 18454 212.31.910.3100.0261.000.00 300.00 18456 101.31.100.2100.0117.000.00 7,470.40 18457 101.03.100.1670.0260.000.00 13,356.00 18457 101.03.100.1670.0112.000.00 51,103.00 18457 101.03.100.1670.0261.000.00 300.00 18458 101.50.100.2330.0260.000.00 3,840.00 18458 201.50.100.2330.0260.000.00 3,840.00 18458 101.50.100.2330.0115.000.00 22,811.40 18458 201.50.100.2330.0115.000.00 22,811.40 18458 101.50.100.2330.0261.000.00 150.00 18458 201.50.100.2330.0261.000.00 150.00 18459 101.31.100.1670.0260.000.00 13,356.00 18461 101.08.100.1670.0261.000.00 300.00 18463 101.31.280.1900.0260.000.00 11,686.50 18469 115.01.840.3300.0260.124.00 768.00 18469 101.01.280.1900.0260.000.00 6,912.00 18472 112.32.910.3100.0260.000.00 4,800.00 18472 212.61.910.3100.0260.000.00 2,880.00 18472 212.42.910.3100.0116.000.00 69,135.24 18472 212.61.910.3100.0116.000.00 5,496.94 18473 101.02.100.2600.0150.000.00 270.00 18473 201.99.100.2600.0150.000.00 270.00 18473 101.08.100.2600.0114.000.00 42,156.72 18473 101.08.100.2600.0261.000.00 300.00 18476 201.42.100.1340.0260.000.00 9,948.00 18476 201.42.100.1340.0112.000.00 61,870.00 18476 201.42.100.1340.0261.000.00 300.00 18494 101.06.100.1670.0260.000.00 7,680.00 18494 101.06.100.1670.0112.000.00 56,442.00 18494 101.06.100.1670.0261.000.00 300.00 18500 101.07.100.1670.0260.000.00 7,680.00 18500 101.07.100.1670.0112.000.00 54,280.00 18504 101.99.280.1900.0260.000.00 13,356.00 18504 101.99.280.1900.0112.000.00 61,870.00 18504 101.99.280.1900.0261.000.00 300.00 18517 212.31.910.3100.0116.000.00 17,462.52 18563 101.08.100.1670.0260.000.00 7,680.00 18563 101.01.100.1670.0112.000.00 45,542.00 18564 101.08.100.1670.0260.000.00 7,680.00 18564 101.08.100.1670.0112.000.00 45,542.00 18577 115.31.456.1900.0112.132.51 15,203.70 18577 101.31.280.1900.0112.000.00 41,106.30 18579 101.05.100.1670.0260.000.00 3,339.00 18579 101.05.100.2100.0260.000.00 2,086.88 18579 101.05.280.1900.0260.000.00 4,591.13 18579 115.05.840.3300.0117.124.00 - 18579 101.05.100.2100.0117.000.00 18579 115.05.840.3300.0261.124.00 18579 101.05.100.2100.0261.000.00 - 18587 101.32.100.1670.0260.000.00 7,680.00 18587 101.32.100.1670.0112.000.00 58,075.00 18587 101.32.100.1670.0261.000.00 300.00 18600 212.08.910.3100.0116.000.00 16,039.86 18600 212.08.910.3100.0261.000.00 206.25 18612 101.07.100.1670.0260.000.00 9,948.00 18612 101.07.100.1670.0112.000.00 51,103.00 18615 101.32.100.1140.0260.000.00 7,680.00 18615 101.32.100.1140.0112.000.00 63,282.00 18615 101.32.100.1140.0261.000.00 300.00 18644 201.42.100.1440.0260.000.00 7,680.00 18644 201.42.100.1440.0112.000.00 48,720.00 18644 201.42.100.1440.0261.000.00 300.00 372 Description/Employee# Account Budgeted Amount 18645 212.06.910.3100.0116.000.00 8,648.98 18656 101.03.100.1670.0261.000.00 300.00 18657 101.05.100.1670.0260.000.00 7,680.00 18657 101.05.100.1670.0112.000.00 45,542.00 18657 101.05.100.1670.0261.000.00 300.00 18669 201.42.100.1140.0260.000.00 7,680.00 18669 201.42.100.1140.0112.000.00 61,826.00 18669 201.42.100.1140.0261.000.00 300.00 18710 101.04.100.2400.0260.000.00 3,339.00 18710 101.04.100.2100.0260.000.00 7,512.75 18710 101.04.100.2400.0115.000.00 5,917.44 18710 101.04.100.2400.0261.000.00 75.00 18715 101.07.100.2600.0114.000.00 42,156.72 18715 101.07.100.2600.0261.000.00 300.00 18724 217.50.610.1860.0260.000.00 13,356.00 18724 217.50.610.1860.0112.000.00 71,844.00 18724 201.50.100.2212.0112.000.00 - 18724 101.50.100.2212.0112.000.00 - 18724 217.50.610.1860.0261.000.00 300.00 18725 115.04.456.1900.0260.132.51 2,073.60 18725 101.04.280.1900.0260.000.00 5,606.40 18725 101.04.280.1900.0112.000.00 42,233.42 18725 115.04.456.1900.0112.132.51 15,620.58 18726 201.42.100.1470.0112.000.00 12,453.40 18726 101.31.100.1470.0112.000.00 24,906.80 18727 101.05.100.1670.0261.000.00 300.00 18728 201.41.100.1240.0112.000.00 66,283.00 18729 101.06.280.2150.0260.000.00 10,684.80 18729 101.03.280.2150.0260.000.00 2,671.20 18729 101.06.280.2150.0113.000.00 66,857.00 18729 101.06.280.2150.0261.000.00 300.00 18730 201.41.100.1270.0260.000.00 4,622.40 18730 201.41.100.1270.0260.000.00 6,933.60 18730 201.41.100.1270.0112.000.00 32,806.20 18730 201.41.100.1270.0112.000.00 21,870.80 18730 201.41.100.1270.0261.000.00 300.00 18731 201.41.390.1649.0260.000.00 7,680.00 18731 201.41.390.1649.0112.000.00 70,034.00 18731 201.41.390.1649.0261.000.00 300.00 18732 101.03.100.1670.0260.000.00 13,356.00 18732 101.03.100.1670.0112.000.00 60,899.00 18732 101.03.100.1670.0261.000.00 300.00 18733 201.42.100.1240.0260.000.00 7,680.00 18733 201.42.100.1240.0112.000.00 71,844.00 18733 201.42.100.1240.0261.000.00 300.00 18735 115.03.456.1900.0260.132.51 2,073.60 18735 101.03.280.1900.0260.000.00 5,606.40 18735 101.03.280.1900.0112.000.00 47,485.04 18735 115.03.456.1900.0112.132.51 17,562.96 18735 101.03.280.1900.0261.000.00 219.00 18735 115.03.456.1900.0261.132.51 81.00 18738 201.41.100.2225.0260.000.00 11,556.00 18738 201.41.100.2225.0113.000.00 73,779.13 18738 201.41.100.2225.0261.000.00 300.00 18739 101.08.100.1670.0260.000.00 11,556.00 18739 101.08.100.1670.0112.000.00 66,857.00 18739 101.08.100.1670.0261.000.00 300.00 18741 101.01.100.2400.0111.000.00 121,978.00 18742 212.02.910.3100.0116.000.00 2,919.56 18743 101.50.100.2580.0115.000.00 5,034.69 18743 201.50.100.2580.0115.000.00 5,034.69 18744 101.31.100.1470.0260.000.00 1,536.00 18744 201.42.100.1470.0260.000.00 6,144.00 18744 201.42.100.1470.0112.000.00 40,882.40 373 Description/Employee# Account Budgeted Amount 18744 101.31.100.1470.0112.000.00 10,220.60 18744 201.42.100.1470.0261.000.00 240.00 18744 101.31.100.1470.0261.000.00 60.00 18748 101.07.100.2130.0260.000.00 7,178.85 18748 101.08.100.2130.0260.000.00 333.90 18748 101.01.100.2130.0113.000.00 20,871.81 18748 101.02.100.2130.0113.000.00 5,963.38 18748 101.01.100.2130.0261.000.00 84.38 18748 101.04.100.2130.0261.000.00 84.38 18756 101.04.100.1470.0260.000.00 9,948.00 18756 101.04.100.1470.0112.000.00 66,460.00 18756 101.04.100.1470.0261.000.00 300.00 18757 201.41.100.1440.0260.000.00 13,356.00 18757 201.41.100.1440.0112.000.00 71,844.00 18757 201.41.100.1440.0261.000.00 300.00 18760 212.04.910.3100.0116.000.00 2,919.56 18760 212.03.910.3100.0116.000.00 2,804.56 18762 101.05.280.1900.0260.000.00 10,851.75 18762 212.05.910.3100.0116.000.00 2,919.56 18762 212.05.910.3100.0261.000.00 93.75 18764 212.01.910.3100.0116.000.00 1,777.44 18765 101.07.100.1670.0260.000.00 11,556.00 18765 101.07.100.1670.0112.000.00 70,652.00 18765 101.07.100.1670.0261.000.00 300.00 18766 201.41.100.2100.0260.000.00 11,556.00 18766 201.41.100.2100.0115.000.00 30,533.36 18766 201.41.100.2100.0261.000.00 300.00 18771 101.31.100.2100.0117.000.00 7,396.80 18780 115.04.456.1900.0260.132.51 2,073.60 18780 101.04.280.1900.0260.000.00 5,606.40 18780 101.06.280.1900.0112.000.00 35,275.06 18780 115.06.456.1900.0112.132.51 13,046.94 18780 101.04.280.1900.0261.000.00 219.00 18780 115.04.456.1900.0261.132.51 81.00 18789 101.04.100.2120.0260.613.00 2,304.00 18789 101.04.100.2120.0260.000.00 5,376.00 18789 101.04.100.2120.0113.000.00 44,022.83 18789 101.04.100.2120.0113.000.00 18,866.93 18789 101.04.100.2120.0261.000.00 210.00 18789 101.04.100.2120.0261.000.00 90.00 18802 101.05.100.1670.0112.000.00 51,103.00 18810 115.31.456.1900.0112.132.51 15,239.34 18810 101.31.280.1900.0112.000.00 41,202.66 18816 201.42.280.1900.0260.000.00 6,720.00 18827 101.06.100.1670.0260.000.00 7,680.00 18827 101.06.100.1670.0112.000.00 51,103.00 18832 101.31.280.1900.0260.000.00 6,720.00 18844 115.41.456.1900.0112.132.51 19,492.20 18844 201.41.280.1900.0112.000.00 36,199.80 18846 101.50.100.2510.0115.000.00 21,464.64 18846 201.50.100.2510.0115.000.00 21,464.64 18846 101.50.100.2510.0115.000.00 6,950.00 18846 201.50.100.2510.0115.000.00 6,950.00 18852 201.41.100.1510.0260.000.00 5,376.00 18852 201.41.100.1510.0112.000.00 37,007.60 18878 101.29.100.1670.0260.000.00 13,356.00 18878 101.29.100.1670.0112.000.00 57,722.00 18878 101.29.100.1670.0261.000.00 300.00 18890 212.08.910.3100.0116.000.00 2,919.56 18912 212.03.910.3100.0116.000.00 8,481.31 18922 101.06.280.1900.0260.000.00 6,480.00 18978 110.50.100.2700.0119.000.00 28,683.20 18978 210.50.100.2700.0119.000.00 28,683.20 18978 110.50.100.2700.0119.000.00 6,950.00 374 Description/Employee# Account Budgeted Amount 18978 210.50.100.2700.0119.000.00 6,950.00 18981 212.42.910.3100.0116.000.00 29,101.44 18981 212.41.910.3100.0261.000.00 300.00 18984 101.32.100.2100.0117.000.00 10,651.39 18984 101.32.100.2100.0117.000.00 10,355.52 18986 101.31.280.1900.0260.000.00 2,242.56 18986 115.31.456.1900.0260.132.51 829.44 18986 101.32.280.1900.0260.000.00 1,121.28 18986 115.32.456.1900.0260.132.51 414.72 18986 101.99.280.1900.0260.000.00 1,536.00 18986 101.99.280.1900.0260.000.00 1,536.00 18986 101.99.280.1900.0112.000.00 11,897.40 18986 101.99.280.1900.0112.000.00 11,897.40 18986 115.32.456.1900.0112.132.51 3,212.30 18986 101.32.280.1900.0112.000.00 8,685.10 18986 115.31.456.1900.0112.132.51 6,424.60 18986 101.31.280.1900.0112.000.00 17,370.21 18986 101.99.280.1900.0261.000.00 60.00 18986 101.99.280.1900.0261.000.00 60.00 18986 115.32.456.1900.0261.132.51 16.20 18986 101.32.280.1900.0261.000.00 43.80 18986 115.31.456.1900.0261.132.51 32.40 18986 101.31.280.1900.0261.000.00 87.60 18992 201.42.280.2140.0260.000.00 17,628.00 18992 201.42.280.2140.0113.000.00 70,909.60 18992 201.42.280.2140.0150.000.00 2,000.00 18992 201.42.280.2140.0261.000.00 300.00 18993 101.31.100.1670.0260.000.00 9,948.00 18993 101.31.100.1670.0112.000.00 70,431.00 18993 101.31.100.1670.0261.000.00 300.00 18996 201.42.100.1510.0260.000.00 7,680.00 18996 201.42.100.1510.0112.000.00 62,400.00 18996 201.42.100.1510.0261.000.00 300.00 18999 101.02.100.2400.0111.000.00 63,199.00 18999 101.29.100.2400.0111.000.00 63,199.00 19001 101.07.100.1670.0112.000.00 67,872.00 19002 101.32.100.2120.0261.000.00 300.00 19003 201.42.100.1510.0112.000.00 68,622.00 19004 101.99.100.2135.0119.000.00 36,943.72 19004 201.99.100.2135.0119.000.00 36,943.72 19004 101.99.100.2135.0119.000.00 6,950.00 19004 201.99.100.2135.0119.000.00 6,950.00 19007 115.29.456.1900.0112.132.51 (3,047.87) 19007 101.29.280.1900.0112.000.00 (8,240.53) 19007 115.29.456.1900.0112.132.51 3,047.87 19007 101.29.280.1900.0112.000.00 8,240.53 19007 101.02.100.1670.0112.000.00 84,288.00 19008 101.06.100.1670.0260.000.00 7,680.00 19008 101.06.100.1670.0112.000.00 54,280.00 19008 101.06.100.1670.0261.000.00 300.00 19009 201.42.100.1440.0260.000.00 7,680.00 19009 201.42.100.1440.0112.000.00 67,651.00 19009 201.42.280.1900.0261.000.00 300.00 19009 115.42.456.1900.0261.132.51 300.00 19011 101.06.100.1670.0260.000.00 11,556.00 19011 101.06.100.1670.0112.000.00 54,898.00 19011 101.06.100.1670.0261.000.00 300.00 19018 201.42.100.1510.0260.000.00 7,680.00 19018 201.42.100.1510.0112.000.00 69,063.00 19018 201.42.100.1510.0261.000.00 300.00 19019 101.32.100.1470.0260.000.00 9,244.80 19019 101.32.100.1470.0112.000.00 45,965.60 19020 212.61.910.3100.0116.000.00 29,896.32 19028 201.41.100.2400.0115.000.00 40,896.00 375 Description/Employee# Account Budgeted Amount 19032 212.41.910.3100.0116.000.00 31,044.48 19033 101.06.280.1900.0260.000.00 10,851.75 19035 101.05.100.2130.0260.000.00 5,595.75 19035 101.03.100.2130.0113.000.00 5,189.25 19035 101.05.100.2130.0113.000.00 18,162.38 19035 101.05.100.2130.0261.000.00 168.75 19036 101.03.100.2130.0260.000.00 3,730.50 19036 101.03.280.1900.0260.000.00 4,352.25 19044 215.41.329.2100.0117.248.41 20,846.76 19044 215.42.329.2100.0117.248.41 20,846.76 19044 215.42.329.2100.0117.248.41 6,950.00 19044 215.41.329.2100.0117.248.41 6,950.00 19055 101.32.100.2100.0117.000.00 3,047.04 19068 101.31.100.1670.0260.000.00 9,948.00 19068 101.31.100.1670.0112.000.00 54,280.00 19068 101.31.100.1670.0261.000.00 300.00 19088 212.32.910.3100.0116.000.00 10,263.75 19088 212.32.910.3100.0261.000.00 150.00 19090 201.42.100.2225.0260.000.00 7,680.00 19090 201.42.100.2225.0113.000.00 64,155.63 19090 201.42.100.2225.0261.000.00 300.00 19095 101.99.100.2600.0114.000.00 21,924.00 19095 201.99.100.2600.0114.000.00 21,924.00 19102 212.32.910.3100.0116.000.00 29,896.32 19105 101.02.100.1670.0260.000.00 7,680.00 19105 101.02.100.1670.0112.000.00 58,252.00 19106 160.50.890.3300.0114.000.00 44,453.52 19106 160.50.890.3300.0114.000.00 13,900.00 19110 101.32.100.2120.0115.000.00 28,812.96 19124 101.03.100.2600.0114.000.00 41,321.52 19128 201.41.100.1570.0260.000.00 13,356.00 19128 201.41.100.1570.0112.000.00 64,871.00 19128 201.41.100.1570.0261.000.00 300.00 19134 201.42.100.1240.0260.000.00 7,680.00 19134 201.42.100.1240.0112.000.00 46,910.00 19134 201.42.100.1240.0261.000.00 300.00 19144 212.41.910.3100.0116.000.00 36,426.00 19144 212.41.910.3100.0116.000.00 13,900.00 19151 101.31.100.2100.0260.000.00 8,347.50 19151 115.31.329.1670.0260.144.31 3,339.00 19171 101.02.100.1670.0260.000.00 7,680.00 19171 101.02.100.1670.0112.000.00 48,322.00 19171 101.02.100.1670.0261.000.00 300.00 19174 201.42.100.2600.0260.000.00 17,628.00 19174 101.32.100.2600.0114.000.00 43,848.00 19174 101.32.100.2600.0261.000.00 300.00 19189 101.32.100.2600.0114.000.00 40,507.20 19192 201.42.280.1900.0260.000.00 7,680.00 19192 201.42.280.1900.0112.000.00 57,104.00 19210 101.31.100.1270.0260.000.00 7,680.00 19210 101.31.100.1270.0112.000.00 58,075.00 19210 101.31.100.1270.0261.000.00 300.00 19224 101.05.100.1670.0112.000.00 46,910.00 19225 101.07.100.1670.0260.000.00 7,680.00 19225 101.07.100.1670.0112.000.00 51,103.00 19257 101.50.100.2340.0260.000.00 5,778.00 19257 201.50.100.2340.0260.000.00 5,778.00 19257 101.50.100.2340.0115.000.00 22,237.20 19257 201.50.100.2340.0115.000.00 22,237.20 19257 101.50.100.2340.0261.000.00 150.00 19257 201.50.100.2340.0261.000.00 150.00 19262 101.06.100.1340.0260.000.00 7,680.00 19262 101.06.100.1340.0112.000.00 48,322.00 19262 101.06.100.1340.0261.000.00 300.00 376 Description/Employee# Account Budgeted Amount 19283 201.41.100.2400.0111.000.00 151,148.00 19285 201.41.390.1170.0260.000.00 4,608.00 19285 201.42.390.1170.0260.000.00 3,072.00 19285 201.42.390.1170.0112.000.00 43,155.00 19285 201.41.390.1170.0112.000.00 18,495.00 19285 201.41.390.1170.0261.000.00 300.00 19285 201.42.390.1170.0261.000.00 120.00 19287 201.42.100.1440.0260.000.00 11,556.00 19287 201.42.100.1440.0112.000.00 69,063.00 19287 201.42.100.1440.0261.000.00 300.00 19288 101.99.100.2600.0114.000.00 20,253.60 19288 201.99.100.2600.0114.000.00 20,253.60 19288 101.99.100.2600.0261.000.00 150.00 19288 201.99.100.2600.0261.000.00 150.00 19290 201.41.720.3500.0111.000.00 64,083.00 19290 201.42.720.3500.0111.000.00 64,083.00 19291 201.41.150.2400.0111.000.00 77,430.00 19291 201.41.100.2400.0111.000.00 51,620.00 19293 115.42.420.1870.0260.155.00 9,948.00 19293 115.42.420.1870.0112.155.00 62,797.00 19293 115.42.420.1870.0261.155.00 300.00 19294 201.42.100.1440.0260.000.00 9,948.00 19294 201.42.100.1440.0112.000.00 61,870.00 19294 201.42.100.1440.0261.000.00 300.00 19295 101.05.100.1340.0260.000.00 9,948.00 19295 101.05.100.1340.0112.000.00 67,254.00 19295 101.05.100.1340.0261.000.00 300.00 19296 101.07.100.1670.0260.000.00 11,556.00 19296 101.07.100.1670.0112.000.00 53,662.00 19296 101.07.100.1670.0261.000.00 300.00 19297 201.42.390.1410.0260.000.00 13,356.00 19297 201.42.390.1410.0112.000.00 51,103.00 19297 201.42.390.1410.0261.000.00 300.00 19298 101.07.100.2120.0260.000.00 7,680.00 19298 101.07.100.2120.0113.000.00 63,298.40 19298 101.07.100.2120.0261.000.00 300.00 19300 115.32.456.1900.0261.132.51 81.00 19300 101.32.280.1900.0261.000.00 219.00 19301 101.32.100.1670.0260.000.00 11,556.00 19301 101.32.100.1670.0112.000.00 69,063.00 19301 201.42.280.1900.0261.000.00 300.00 19302 101.04.280.2150.0113.000.00 75,198.00 19303 101.08.100.1670.0112.000.00 46,910.00 19303 101.06.100.1670.0261.000.00 300.00 19307 101.32.100.2600.0260.000.00 7,680.00 19308 101.07.100.1670.0260.000.00 13,356.00 19308 101.07.100.1670.0112.000.00 59,487.00 19308 101.07.100.1670.0261.000.00 300.00 19309 101.31.100.1470.0260.000.00 13,356.00 19309 101.31.100.1470.0112.000.00 63,680.00 19309 101.31.100.1470.0261.000.00 300.00 19312 101.32.100.2130.0260.000.00 7,512.75 19312 115.99.737.2130.0260.790.00 2,504.25 19312 101.32.100.2130.0113.000.00 35,780.25 19313 101.50.316.2330.0115.000.00 30,720.00 19313 201.50.316.2330.0115.000.00 30,720.00 19313 101.50.316.2330.0115.000.00 6,950.00 19313 201.50.316.2330.0115.000.00 6,950.00 19322 282.07.100.1250.0260.499.00 3,840.00 19322 282.02.100.1250.0260.499.00 3,840.00 19322 282.02.100.1250.0112.499.00 29,942.00 19322 282.07.100.1250.0112.499.00 29,942.00 19323 101.06.100.1670.0260.000.00 7,680.00 19323 101.06.100.1670.0112.000.00 51,103.00 377 Description/Employee# Account Budgeted Amount 19326 101.31.280.1900.0260.000.00 6,720.00 19332 101.01.280.1900.0260.000.00 6,217.50 19349 101.99.100.2600.0119.000.00 63,564.80 19349 101.99.100.2600.0119.000.00 13,900.00 19355 115.99.432.1245.0260.190.00 3,840.00 19355 115.99.494.1245.0260.197.00 1,920.00 19355 115.99.420.1245.0260.155.00 1,920.00 19394 201.42.100.1470.0117.000.00 9,897.49 19394 201.41.100.1470.0117.000.00 9,897.49 19394 101.31.100.1470.0117.000.00 9,897.49 19394 101.32.100.1470.0117.000.00 19,794.98 19423 101.05.100.2600.0114.000.00 42,991.92 19423 101.05.100.2600.0261.000.00 300.00 19433 101.05.100.2600.0114.000.00 42,156.72 19433 101.05.100.2600.0261.000.00 300.00 19439 115.07.430.1670.0260.153.00 7,680.00 19439 115.07.430.1670.0112.153.00 48,322.00 19452 101.01.100.1670.0260.000.00 7,680.00 19452 101.01.100.1670.0112.000.00 64,695.00 19452 101.04.100.1670.0261.000.00 300.00 19461 101.04.100.2100.0260.000.00 864.00 19461 101.04.100.1660.0260.000.00 5,376.00 19461 110.99.100.2700.0260.000.00 27,500.00 19471 201.42.390.1370.0112.000.00 31,879.40 19471 201.41.390.1370.0112.000.00 13,662.60 19474 201.42.100.1510.0260.000.00 7,680.00 19474 201.42.100.1510.0112.000.00 64,871.00 19474 201.42.100.1510.0261.000.00 300.00 19475 201.41.150.1240.0260.000.00 7,680.00 19475 201.41.150.1240.0112.000.00 48,720.00 19475 201.41.150.1240.0261.000.00 300.00 19484 101.07.100.1670.0112.000.00 51,103.00 19493 201.41.100.2400.0260.000.00 7,680.00 19493 201.41.100.2400.0115.000.00 40,277.52 19493 201.41.100.2400.0261.000.00 300.00 19515 115.06.456.1900.0260.132.51 7,680.00 19515 101.06.280.1900.0260.000.00 7,680.00 19515 115.06.456.1900.0112.132.51 17,300.79 19515 101.06.280.1900.0112.000.00 46,776.21 19517 101.05.100.2600.0114.000.00 19,856.88 19522 101.50.100.2580.0115.000.00 29,673.08 19522 201.50.100.2580.0115.000.00 29,673.08 19522 101.50.100.2580.0115.000.00 6,950.00 19522 201.50.100.2580.0115.000.00 6,950.00 19525 201.42.100.2600.0260.000.00 7,680.00 19525 201.42.100.2600.0114.000.00 34,755.92 19525 201.42.100.2600.0261.000.00 300.00 19531 282.42.100.1250.0112.499.00 25,750.00 19531 282.41.100.1250.0112.499.00 25,750.00 19539 101.04.100.2100.0260.000.00 960.00 19539 101.04.280.1900.0260.000.00 5,760.00 19544 201.42.100.1340.0260.000.00 13,356.00 19544 201.42.100.1340.0112.000.00 60,502.00 19544 201.42.100.1340.0261.000.00 300.00 19548 101.08.100.2600.0114.000.00 42,156.72 19548 101.08.100.2600.0261.000.00 300.00 19550 201.42.280.1900.0112.000.00 61,759.80 19551 201.41.100.2400.0111.000.00 126,398.00 19554 201.41.100.1340.0112.000.00 56,310.00 19555 115.41.420.1245.0260.155.00 2,311.20 19555 201.41.100.1270.0260.000.00 4,622.40 19555 201.42.100.1270.0260.000.00 4,622.40 19555 201.41.100.1270.0112.000.00 12,656.40 19555 201.42.100.1270.0112.000.00 48,401.60 378 Description/Employee# Account Budgeted Amount 19555 115.41.420.1245.0112.155.00 12,100.40 19556 201.42.100.1570.0260.000.00 9,948.00 19556 201.42.100.1570.0112.000.00 59,090.00 19557 201.41.390.1410.0260.000.00 7,680.00 19557 201.41.390.1410.0261.000.00 300.00 19558 115.31.456.1900.0261.132.51 81.00 19558 101.31.280.1900.0261.000.00 219.00 19560 201.41.100.2225.0260.000.00 7,680.00 19560 201.41.100.2225.0261.000.00 300.00 19561 201.42.100.1240.0112.000.00 60,899.00 19562 101.06.100.2400.0115.000.00 19,599.99 19563 201.42.100.1240.0260.000.00 7,680.00 19563 201.42.100.1240.0112.000.00 51,103.00 19563 201.42.100.1240.0261.000.00 300.00 19564 201.41.280.1900.0260.000.00 5,606.40 19564 115.41.456.1900.0260.132.51 2,073.60 19564 115.41.456.1900.0112.132.51 13,630.95 19564 201.41.280.1900.0112.000.00 36,854.05 19564 115.41.456.1900.0261.132.51 300.00 19564 201.41.280.1900.0261.000.00 219.00 19570 101.03.100.2400.0111.000.00 122,863.00 19570 101.03.100.2400.0150.000.00 100.00 19573 201.41.100.1510.0112.000.00 67,651.00 19575 101.05.100.2600.0260.000.00 3,840.00 19575 101.04.100.2600.0260.000.00 3,840.00 19575 201.42.100.2600.0114.000.00 37,747.60 19575 201.42.100.2600.0261.000.00 300.00 19577 201.50.100.2212.0112.000.00 (32,921.00) 19577 101.50.100.2212.0112.000.00 (32,921.00) 19577 101.07.100.2400.0261.000.00 124,631.00 19578 101.03.280.2140.0260.000.00 3,840.00 19578 282.03.100.1250.0260.499.00 3,840.00 19578 101.03.280.2140.0113.000.00 34,729.93 19578 282.03.100.1250.0112.499.00 33,825.50 19578 101.03.280.2140.0261.000.00 300.00 19579 201.41.100.1240.0260.000.00 6,144.00 19579 201.41.100.1570.0260.000.00 1,536.00 19579 201.41.100.1240.0112.000.00 49,813.60 19579 201.41.100.1570.0112.000.00 12,453.40 19579 201.41.100.1570.0261.000.00 300.00 19579 201.41.100.1240.0261.000.00 60.00 19580 201.41.100.2400.0260.000.00 13,356.00 19580 201.41.100.2400.0115.000.00 34,478.08 19580 201.41.100.2400.0261.000.00 300.00 19583 101.32.100.1670.0112.000.00 60,502.00 19584 101.99.100.2600.0114.000.00 19,856.88 19584 201.99.100.2600.0114.000.00 18,791.76 19584 101.99.100.2600.0261.000.00 150.00 19584 201.99.100.2600.0261.000.00 150.00 19585 201.42.100.2600.0260.000.00 7,680.00 19585 201.42.100.2600.0114.000.00 39,895.44 19585 201.42.100.2600.0261.000.00 300.00 19586 101.32.100.2600.0114.000.00 38,941.20 19586 101.32.100.2600.0261.000.00 300.00 19588 101.31.100.1470.0260.000.00 11,556.00 19588 101.31.100.1470.0112.000.00 48,322.00 19588 101.31.100.1470.0261.000.00 300.00 19589 101.06.100.1470.0260.000.00 5,778.00 19589 101.08.100.1470.0260.000.00 5,778.00 19589 101.03.100.1470.0112.000.00 66,857.00 19589 101.06.100.1470.0261.000.00 150.00 19589 101.08.100.1470.0261.000.00 150.00 19590 101.01.100.1670.0260.000.00 13,356.00 19590 101.01.100.1670.0112.000.00 66,063.00 379 Description/Employee# Account Budgeted Amount 19590 101.01.100.1670.0261.000.00 300.00 19591 101.05.100.1470.0112.000.00 24,161.00 19591 101.07.100.1470.0112.000.00 24,161.00 19592 201.41.100.2120.0115.000.00 40,173.12 19594 101.08.280.1900.0260.000.00 7,262.04 19594 115.08.456.1900.0260.132.51 2,685.96 19594 115.08.456.1900.0261.132.51 81.00 19594 101.08.280.1900.0261.000.00 219.00 19610 201.42.100.2600.0260.000.00 11,556.00 19610 201.42.100.2600.0114.000.00 34,609.60 19610 201.42.100.2600.0261.000.00 300.00 19618 101.32.100.2600.0114.000.00 38,941.20 19618 101.32.100.2600.0261.000.00 300.00 19621 201.41.280.1900.0260.000.00 6,720.00 19621 210.41.100.2700.0260.000.00 600.00 19623 212.61.910.3100.0114.000.00 8,657.35 19623 112.61.910.3100.0114.000.00 20,200.49 19623 212.61.910.3100.0261.000.00 90.00 19623 112.61.910.3100.0261.000.00 210.00 19626 101.02.100.2600.0114.000.00 19,470.60 19627 201.42.100.2600.0260.000.00 7,680.00 19627 201.42.100.2600.0114.000.00 32,824.00 19628 101.05.100.1670.0260.000.00 13,356.00 19628 101.05.100.1670.0112.000.00 65,842.00 19633 115.06.456.1900.0112.132.51 12,665.70 19633 101.06.280.1900.0112.000.00 34,244.30 19644 201.42.100.2600.0260.000.00 9,948.00 19644 201.42.100.2600.0114.000.00 32,788.56 19644 201.42.100.2600.0261.000.00 300.00 19646 115.07.840.3300.0260.124.00 3,357.45 19646 101.07.100.1660.0260.000.00 6,590.55 19648 101.61.100.2600.0114.000.00 19,470.60 19648 201.61.100.2600.0114.000.00 15,591.40 19648 101.61.100.2600.0261.000.00 150.00 19648 201.61.100.2600.0261.000.00 150.00 19654 201.42.280.1900.0112.000.00 56,222.00 19655 101.08.100.1670.0260.000.00 7,680.00 19662 212.42.910.3100.0260.000.00 7,680.00 19666 101.03.100.1670.0260.000.00 7,680.00 19666 101.03.100.1670.0112.000.00 51,103.00 19670 201.41.100.1440.0112.000.00 45,542.00 19678 115.41.456.1900.0112.132.51 19,059.60 19678 201.41.280.1900.0112.000.00 35,396.40 19691 101.50.100.2600.0114.000.00 9,735.30 19691 201.50.100.2600.0114.000.00 7,161.60 19696 101.01.100.2600.0114.000.00 21,078.36 19696 101.01.100.2600.0261.000.00 150.00 19698 101.02.100.2400.0115.000.00 5,799.68 19701 101.31.100.2600.0114.000.00 21,078.36 19709 101.99.100.2600.0260.000.00 3,840.00 19709 201.99.100.2600.0260.000.00 3,840.00 19709 101.99.100.2600.0114.000.00 21,078.36 19709 201.99.100.2600.0114.000.00 21,078.36 19712 101.32.100.2600.0114.000.00 19,470.60 19713 101.31.100.2600.0114.000.00 42,156.72 19713 101.31.100.2600.0261.000.00 300.00 19726 201.42.100.2600.0260.000.00 7,680.00 19726 201.42.100.2600.0114.000.00 42,156.72 19732 101.50.100.2600.0114.000.00 20,253.60 19732 201.50.100.2600.0114.000.00 20,253.60 19749 101.32.100.2600.0260.000.00 7,680.00 19749 101.99.100.2600.0114.000.00 21,078.36 19749 201.99.100.2600.0114.000.00 21,078.36 19761 101.03.100.2100.0260.000.00 2,086.88 380 Description/Employee# Account Budgeted Amount 19761 101.03.280.1900.0260.000.00 9,182.25 19765 101.07.100.2100.0260.000.00 3,840.00 19765 115.07.840.3300.0260.124.00 3,840.00 19775 212.32.910.3100.0260.000.00 6,240.00 19781 101.06.280.1900.0260.000.00 6,720.00 19796 201.41.100.2600.0260.000.00 13,356.00 19822 101.32.100.2225.0260.000.00 7,680.00 19822 101.32.100.2225.0113.000.00 66,016.07 19840 115.04.756.1900.0260.756.00 8,347.50 19855 101.31.100.1670.0112.000.00 4,959.52 19855 101.31.100.1140.0112.000.00 20,443.80 19861 101.06.280.1900.0260.000.00 6,240.00 19884 115.06.840.3300.0260.124.00 960.00 19884 101.06.100.2100.0260.000.00 5,760.00 19890 101.04.100.1670.0260.000.00 5,760.00 19895 101.32.100.2600.0260.000.00 7,680.00 19915 101.05.100.2600.0260.000.00 7,680.00 19917 101.61.100.2600.0260.000.00 3,840.00 19917 201.61.100.2600.0260.000.00 3,840.00 19918 101.31.280.1900.0260.000.00 5,606.40 19918 115.31.456.1900.0260.132.51 2,073.60 19918 115.31.456.1900.0112.132.51 12,296.34 19918 101.31.280.1900.0112.000.00 33,245.66 19919 101.06.100.1670.0260.000.00 7,680.00 19919 101.08.100.1670.0112.000.00 64,695.00 19939 101.03.100.2600.0260.000.00 7,680.00 19940 201.42.100.2600.0260.000.00 9,948.00 19942 201.41.100.1440.0260.000.00 7,680.00 19942 201.41.100.1440.0112.000.00 53,530.00 19943 201.41.100.1270.0260.000.00 2,311.20 19944 101.31.280.1900.0260.000.00 5,606.40 19944 115.31.456.1900.0260.132.51 2,073.60 19944 115.31.456.1900.0112.132.51 14,488.74 19944 101.31.280.1900.0112.000.00 39,173.26 19945 101.05.100.2225.0260.000.00 13,356.00 19945 101.05.100.2225.0113.000.00 60,669.95 19946 201.41.100.1140.0112.000.00 64,474.00 19947 101.07.100.1670.0112.000.00 66,063.00 19948 101.32.100.1670.0260.000.00 7,680.00 19948 101.32.100.1670.0112.000.00 66,283.00 19949 201.42.100.1240.0112.000.00 35,454.00 19951 101.06.100.1670.0112.000.00 66,063.00 19952 101.31.100.1670.0260.000.00 13,356.00 19952 101.31.100.1670.0112.000.00 59,090.00 19953 201.41.100.2120.0260.000.00 7,680.00 19953 201.41.100.2120.0113.000.00 68,055.27 19953 201.41.100.2120.0260.000.00 7,680.00 19953 201.41.100.2120.0261.000.00 300.00 19954 101.03.100.1670.0260.000.00 7,680.00 19954 101.03.100.1670.0112.000.00 66,063.00 19955 201.41.100.1140.0260.000.00 6,144.00 19955 201.41.150.1140.0260.000.00 1,536.00 19955 201.41.150.1140.0112.000.00 1,876.40 19955 201.41.100.1140.0112.000.00 30,022.40 19957 101.03.280.2150.0113.000.00 24,112.80 19957 201.41.280.2150.0113.000.00 36,169.20 19958 101.32.280.1900.0260.000.00 9,749.88 19958 115.32.456.1900.0260.132.51 3,606.12 19958 115.32.456.1900.0112.132.51 13,797.81 19958 101.32.280.1900.0112.000.00 37,305.19 19960 101.31.100.1670.0260.000.00 13,356.00 19960 101.31.100.1670.0112.000.00 56,442.00 19961 101.07.100.2120.0260.000.00 3,840.00 19961 115.07.494.2120.0260.197.00 3,840.00 381 Description/Employee# Account Budgeted Amount 19961 115.07.494.2120.0113.197.00 24,082.14 19961 101.07.100.2120.0113.000.00 24,082.14 19966 201.41.280.1900.0260.000.00 4,992.00 19966 115.41.456.1900.0260.132.51 2,688.00 19967 160.50.890.3300.0114.000.00 57,512.00 19967 160.50.890.3300.0114.000.00 13,900.00 19968 101.07.100.2600.0260.000.00 9,948.00 19970 201.41.390.1410.0260.000.00 3,525.60 19970 201.42.390.1410.0260.000.00 14,102.40 19970 201.42.390.1410.0112.000.00 56,222.00 19971 101.32.100.1670.0112.000.00 48,322.00 19973 101.32.100.1670.0260.000.00 7,680.00 19973 101.32.100.1670.0112.000.00 60,899.00 19974 101.32.100.1470.0260.000.00 7,680.00 19974 101.32.100.1470.0112.000.00 59,090.00 19975 101.07.100.1670.0112.000.00 45,542.00 19976 101.06.100.1670.0112.000.00 46,910.00 19978 101.08.280.1900.0260.000.00 5,606.40 19978 115.08.456.1900.0260.132.51 2,073.60 19980 212.31.910.3100.0260.000.00 5,760.00 19981 101.31.100.2130.0260.000.00 10,017.00 19981 101.06.100.2130.0113.000.00 3,578.03 19981 101.31.100.2130.0113.000.00 14,312.10 19981 101.42.100.2130.0113.000.00 25,046.18 19987 212.05.910.3100.0260.000.00 4,320.00 19987 101.05.100.2100.0260.000.00 1,680.00 19989 115.06.280.2160.0113.115.00 24,821.63 19989 115.99.280.2160.0113.115.00 - 20003 101.08.100.2100.0260.000.00 10,851.75 20004 101.31.280.1900.0260.000.00 6,720.00 20007 101.01.280.1900.0260.000.00 10,851.75 20009 101.04.100.1670.0112.000.00 66,063.00 20017 101.31.100.2600.0260.000.00 3,840.00 20030 212.05.910.3100.0260.000.00 1,920.00 20030 101.05.100.2100.0260.000.00 1,680.00 20030 115.05.840.3300.0260.124.00 3,840.00 20033 282.41.100.1250.0260.499.00 6,678.00 20033 282.42.100.1250.0260.499.00 6,678.00 20033 282.42.100.1250.0112.499.00 33,141.50 20033 282.41.100.1250.0112.499.00 33,141.50 20035 101.08.100.2600.0260.000.00 7,680.00 20040 115.07.494.1660.0260.197.00 1,920.00 20040 115.07.457.1900.0260.134.00 1,920.00 20040 101.07.280.1900.0260.000.00 1,344.00 20043 115.50.420.2330.0115.155.00 3,238.56 20043 115.50.494.2330.0115.197.00 3,238.56 20043 101.50.316.2330.0115.000.00 23,749.44 20043 201.50.316.2330.0115.000.00 23,749.44 20043 115.50.420.2330.0115.155.00 834.00 20043 115.50.494.2330.0115.197.00 834.00 20043 101.50.316.2330.0115.000.00 6,116.00 20043 201.50.316.2330.0115.000.00 6,116.00 20096 201.41.100.1100.0112.000.00 13,900.00 20096 201.42.100.2120.0117.000.00 39,165.28 20107 101.08.100.2600.0260.000.00 7,680.00 20111 201.41.100.2600.0260.000.00 7,680.00 20113 115.03.756.1900.0260.756.00 6,720.00 20115 101.50.100.2580.0260.000.00 3,840.00 20115 201.50.100.2580.0260.000.00 3,840.00 20136 115.08.280.2160.0113.115.00 24,821.63 20136 115.99.280.2160.0113.115.00 - 20162 101.02.280.2140.0113.000.00 29,505.99 20162 101.06.280.2140.0113.000.00 47,684.18 20175 201.42.100.1270.0260.000.00 9,244.80 382 Description/Employee# Account Budgeted Amount 20175 201.42.100.1270.0112.000.00 59,090.00 20273 215.50.271.2510.0119.225.5C 80,000.00 20273 215.50.271.2510.0119.225.5C 13,900.00 20277 115.50.271.2510.0119.125.00 24,960.00 20277 178.50.920.3235.0119.000.00 24,960.00 20277 115.50.271.2510.0119.125.00 6,950.00 20277 178.50.920.3235.0115.000.00 6,950.00 20280 115.41.456.1900.0112.132.51 16,061.49 20280 201.41.280.1900.0112.000.00 43,425.51 20284 101.31.280.2150.0113.000.00 34,500.60 20284 201.42.280.2150.0113.000.00 30,238.00 20290 115.08.456.1900.0112.132.51 17,407.98 20290 101.08.280.1900.0112.000.00 47,066.02 20299 101.31.100.2130.0113.000.00 21,468.15 20299 201.42.100.2130.0113.000.00 16,697.45 2022 CAPITAL PROJECTS LIST 161.99.100.2600.0725.612.59 1,568,625.00 2022 CAPITAL PROJECTS LIST 261.99.100.2600.0725.612.59 3,713,375.00 50 DISC PARA HOURS/WK TRADED IN 101.06.100.1250.0112.000.00 35,922.00 ACTIVITIES COORDINATOR 10 EXTRA DAYS 201.41.720.3500.0112.000.00 3,663.10 ACTIVITIES COORDINATOR 10 EXTRA DAYS 201.42.720.3500.0112.000.00 3,663.10 ACTIVITIES COORDINATOR 10 EXTRA DAYS 101.31.720.3500.0112.000.00 3,663.10 ACTIVITIES COORDINATOR 10 EXTRA DAYS 101.32.720.3500.0112.000.00 3,663.10 ADDITIONAL CERTIFIED STAFF FOR HIGH SCHOOL ENROLLMENT GROWTH 201.99.100.1670.0112.00O.00 - ADDITIONAL CERTIFIED STAFF FOR K-5 ENROLLMENT GROWTH 101.99.100.1670.0112.000.00 ADDITIONAL CERTIFIED STAFF FOR MIDDLE SCHOOL ENROLLMENT GROWTH 101.99.100.1670.0112.000.00 ADDL LIBRARY PARAS 101.01.100.2225.0117.000.00 ADDL LIBRARY PARAS 101.02.100.2225.0117.000.00 ADDL LIBRARY PARAS 101.03.100.2225.0117.000.00 ADDL LIBRARY PARAS 101.04.100.2225.0117.000.00 - ADDL LIBRARY PARAS 101.05.100.2225.0117.000.00 12,836.64 ADDL LIBRARY PARAS 101.06.100.2225.0117.000.00 - ADDL LIBRARY PARAS 101.07.100.2225.0117.000.00 ADDL LIBRARY PARAS 101.08.100.2225.0117.000.00 ADDL LIBRARY PARAS 201.41.100.2225.0117.000.00 ADDL LIBRARY PARAS 201.42.100.2225.0117.000.00 - ADVANCED PLACEMENT STIPEND 215.41.100.2123.0150.253.41 6,500.00 AP STIPEND 215.41.100.2123.0150.253.41 540.00 AUDIT 101.99.100.2315.0330.000.00 14,400.00 AUDIT 201.99.100.2315.0330.000.00 14,400.00 BAND-9-12 201.41.710.3409.0150.000.00 5,869.53 BAND-JAZZ I 201.41.710.3409.0150.000.00 3,226.07 BAND-JAZZ 11 201.41.710.3409.0150.000.00 3,226.07 BAND-MARCHING 201.41.710.3409.0150.000.00 4,013.02 BAND-MARCHING ASST 201.41.710.3409.0150.000.00 4,108.67 BAND-MS JAZZ 101.31.710.3409.0150.000.00 2,152.16 BAND-MS JAZZ 101.32.710.3409.0150.000.00 2,152.16 BAND-PEP 201.41.710.3409.0150.000.00 2,152.16 BAND(.2 STIPEND PER SECTION,.1 STIPEND PER TEAM-TAUGHT SECTION) 101.31.710.3409.0150.000.00 3,226.07 BAND(.2 STIPEND PER SECTION,.1 STIPEND PER TEAM-TAUGHT SECTION) 101.32.710.3409.0150.000.00 3,226.07 BBB ASST COACH 201.42.720.3501.0150.00O.00 7,830.36 BBB ASST COACH 201.41.720.3501.0150.00O.00 12,219.60 BBB ASST COACH 7-8 101.31.720.3501.0150.000.00 6,847.79 BBB ASST COACH 7-8 101.32.720.3501.0150.000.00 6,847.79 BBB COACH 7-8 101.31.720.3501.0150.000.00 10,760.81 BBB COACH 7-8 101.32.720.3501.0150.000.00 10,760.81 BBB HEAD COACH 201.42.720.3501.0150.00O.00 6,494.20 BBB HEAD COACH 201.41.720.3501.0150.00O.00 6,656.48 BEGINNING BALANCE 101.99.100.2600.0725.000.00 - BERTKEN,JOHANNA M 101.99.280.2140.0150.000.00 2,000.00 BOZEMAN FIBER 101.07.100.2580.0535.000.00 10,008.00 BOZEMAN FIBER 101.08.100.2580.0535.000.00 10,008.00 BOZEMAN FIBER 101.31.100.2580.0535.000.00 10,008.00 BOZEMAN FIBER 101.06.100.2580.0535.000.00 10,008.00 BOZEMAN FIBER 201.41.100.2580.0535.000.00 10,008.00 383 Description/Employee# Account Budgeted Amount BOZEMAN FIBER 101.04.100.2580.0535.000.00 10,008.00 BOZEMAN FIBER 101.50.100.2580.0535.000.00 5,004.00 BOZEMAN FIBER 201.50.100.2580.0535.000.00 5,004.00 BOZEMAN FIBER 101.01.100.2580.0535.000.00 10,008.00 BOZEMAN FIBER 101.05.100.2580.0535.000.00 10,008.00 BOZEMAN FIBER 101.32.100.2580.0535.000.00 10,008.00 BOZEMAN FIBER 101.02.100.2580.0535.000.00 10,008.00 BOZEMAN FIBER 101.03.100.2580.0535.000.00 10,008.00 BOZEMAN FIBER 201.42.100.2580.0535.000.00 10,008.00 BUDGET REDUCTION TO BALANCE TAX IMPACT 217.50.610.1860.0115.000.00 (50,000.00) BUILDING BUDGET FOR ADDITIONAL 6-8 ENROLLMENT 101.99.100.1670.0610.000.00 - BUILDING BUDGET FOR ADDITIONAL 9-12 ENROLLMENT 201.99.100.1100.0610.000.00 28,905.00 BUILDING BUDGET FOR ADDITIONAL K-5 ENROLLMENT 101.99.100.1670.0610.000.00 13,824.00 BUILDING DISCRETION 101.01.100.2400.0272.000.00 429.00 BUILDING DISCRETION 101.02.100.2400.0272.000.00 445.50 BUILDING DISCRETION 101.03.100.2400.0272.000.00 429.00 BUILDING DISCRETION 101.04.100.2400.0272.000.00 440.00 BUILDING DISCRETION 101.05.100.2400.0272.000.00 456.50 BUILDING DISCRETION 101.06.100.2400.0272.000.00 456.50 BUILDING DISCRETION 101.07.100.2400.0272.000.00 451.00 BUILDING DISCRETION 101.08.100.2400.0272.000.00 478.50 BUILDING DISCRETION 101.31.100.2120.0272.000.00 11.00 BUILDING DISCRETION 101.31.100.2400.0272.000.00 907.50 BUILDING DISCRETION 101.32.100.2400.0272.000.00 902.00 BUILDING DISCRETION 201.41.280.1913.0272.000.00 5.50 BUILDING DISCRETION 201.41.280.2145.0272.000.00 308.00 BUILDING DISCRETION 201.41.720.3500.0272.000.00 808.50 BUILDING DISCRETION 201.41.100.2400.0272.000.00 1,809.50 BUILDING DISCRETION 101.50.316.2330.0272.000.00 38.50 BUILDING DISCRETION 201.50.316.2330.0272.000.00 38.50 BUILDING DISCRETION 101.50.100.2600.0272.000.00 88.00 BUILDING DISCRETION 201.50.100.2600.0272.000.00 88.00 BUILDING DISCRETION 101.50.100.2400.0272.000.00 220.00 BUILDING DISCRETION 201.50.100.2400.0272.000.00 220.00 BUILDING DISCRETION 101.50.100.2212.0272.000.00 247.50 BUILDING DISCRETION 201.50.100.2212.0272.000.00 247.50 BUILDING DISCRETION 101.50.100.2510.0272.000.00 308.00 BUILDING DISCRETION 201.50.100.2510.0272.000.00 308.00 BUILDING DISCRETION 101.50.100.2580.0272.000.00 374.00 BUILDING DISCRETION 201.50.100.2580.0272.000.00 374.00 BUILDING DISCRETION 101.50.100.2330.0272.000.00 396.00 BUILDING DISCRETION 201.50.100.2330.0272.000.00 396.00 BUILDING DISCRETION 101.50.280.2490.0272.000.00 418.00 BUILDING DISCRETION 201.50.280.2490.0272.000.00 418.00 BUILDING DISCRETION 101.50.100.2340.0272.000.00 445.50 BUILDING DISCRETION 201.50.100.2340.0272.000.00 445.50 BUILDING DISCRETION 101.50.100.2320.0272.000.00 462.00 BUILDING DISCRETION 201.50.100.2320.0272.000.00 462.00 BUILDING DISCRETION 217.50.610.2490.0272.000.6C 550.00 BUILDING DISCRETION 101.61.100.2540.0272.000.00 55.00 BUILDING DISCRETION 201.61.100.2540.0272.000.00 55.00 BUILDING DISCRETION 101.99.100.2510.0272.000.00 16.50 BUILDING DISCRETION 201.99.100.2510.0272.000.00 16.50 BUILDING DISCRETION 101.99.100.2135.0272.000.00 104.50 BUILDING DISCRETION 201.99.100.2135.0272.000.00 104.50 BUILDING DISCRETION 101.99.280.2160.0272.000.00 143.00 BUILDING/DEPT BUDGET 115.99.456.1900.0330.132.51 7,350.00 BUILDING/DEPT BUDGET 115.99.456.1900.0450.132.51 1,400.00 BUILDING/DEPT BUDGET 115.99.456.1900.0582.132.51 28,250.00 BUILDING/DEPT BUDGET 115.99.456.1900.0610.132.51 63,900.00 BUILDING/DEPT BUDGET 115.99.456.1900.0730.132.51 - BUILDING/DEPT BUDGET 115.99.456.1900.0810.132.51 1,100.00 BUILDING/DEPT BUDGET 101.99.100.2212.0610.000.62 300,000.00 BUILDING/DEPT BUDGET 201.99.100.2212.0610.000.62 100,000.00 384 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.99.100.2400.0150.000.00 2,080.00 BUILDING/DEPT BUDGET 201.99.100.2400.0150.000.00 1,430.00 BUILDING/DEPT BUDGET 101.01.100.1670.0610.000.01 39,552.00 BUILDING/DEPT BUDGET 101.02.100.1670.0532.000.02 150.00 BUILDING/DEPT BUDGET 101.02.100.2400.0135.000.02 150.00 BUILDING/DEPT BUDGET 101.02.100.1670.0682.000.02 200.00 BUILDING/DEPT BUDGET 101.02.100.2400.0330.000.02 450.00 BUILDING/DEPT BUDGET 101.02.100.1670.0120.000.02 500.00 BUILDING/DEPT BUDGET 101.02.100.1670.0320.000.02 500.00 BUILDING/DEPT BUDGET 101.02.100.2400.0810.000.02 700.00 BUILDING/DEPT BUDGET 101.02.100.1510.0680.000.02 750.00 BUILDING/DEPT BUDGET 101.02.100.2213.0582.000.02 750.00 BUILDING/DEPT BUDGET 101.02.100.2400.0680.000.02 800.00 BUILDING/DEPT BUDGET 101.02.100.1670.0122.000.02 2,500.00 BUILDING/DEPT BUDGET 101.02.100.1670.0550.000.02 4,000.00 BUILDING/DEPT BUDGET 101.02.100.2400.0610.000.02 9,412.00 BUILDING/DEPT BUDGET 101.02.100.1670.0610.000.02 11,650.00 BUILDING/DEPT BUDGET 101.03.100.2400.0810.000.03 300.00 BUILDING/DEPT BUDGET 101.03.100.2400.0532.000.03 350.00 BUILDING/DEPT BUDGET 101.03.100.2400.0640.000.03 400.00 BUILDING/DEPT BUDGET 101.03.100.1340.0660.000.03 500.00 BUILDING/DEPT BUDGET 101.03.100.1340.0670.000.03 500.00 BUILDING/DEPT BUDGET 101.03.100.1440.0640.000.03 500.00 BUILDING/DEPT BUDGET 101.03.100.1450.0610.000.03 500.00 BUILDING/DEPT BUDGET 101.03.100.1470.0610.000.03 500.00 BUILDING/DEPT BUDGET 101.03.100.1470.0660.000.03 500.00 BUILDING/DEPT BUDGET 101.03.100.2225.0550.000.03 500.00 BUILDING/DEPT BUDGET 101.03.100.2225.0640.000.03 500.00 BUILDING/DEPT BUDGET 101.03.100.2400.0610.000.03 500.00 BUILDING/DEPT BUDGET 101.03.100.2400.0531.000.03 900.00 BUILDING/DEPT BUDGET 101.03.100.1240.0610.000.03 1,000.00 BUILDING/DEPT BUDGET 101.03.100.1440.0610.000.03 1,000.00 BUILDING/DEPT BUDGET 101.03.100.1450.0680.000.03 1,000.00 BUILDING/DEPT BUDGET 101.03.100.1510.0610.000.03 1,000.00 BUILDING/DEPT BUDGET 101.03.100.1510.0640.000.03 1,000.00 BUILDING/DEPT BUDGET 101.03.100.1670.0680.000.03 1,000.00 BUILDING/DEPT BUDGET 101.03.100.2400.0660.000.03 1,000.00 BUILDING/DEPT BUDGET 101.03.100.1670.0660.000.03 1,500.00 BUILDING/DEPT BUDGET 101.03.100.1670.0670.000.03 1,500.00 BUILDING/DEPT BUDGET 101.03.100.1240.0640.000.03 2,000.00 BUILDING/DEPT BUDGET 101.03.100.2400.0582.000.03 2,000.00 BUILDING/DEPT BUDGET 101.03.100.1670.0122.000.03 3,000.00 BUILDING/DEPT BUDGET 101.03.100.1670.0550.000.03 4,000.00 BUILDING/DEPT BUDGET 101.03.100.1670.0610.000.03 19,014.00 BUILDING/DEPT BUDGET 101.04.100.1670.0610.000.04 35,840.00 BUILDING/DEPT BUDGET 101.05.100.1241.0610.000.05 50.00 BUILDING/DEPT BUDGET 101.05.100.2400.0610.000.05 50.00 BUILDING/DEPT BUDGET 101.05.100.2400.0640.000.05 50.00 BUILDING/DEPT BUDGET 101.05.100.1570.0640.000.05 100.00 BUILDING/DEPT BUDGET 101.05.100.2400.0660.000.05 100.00 BUILDING/DEPT BUDGET 101.05.100.2400.0665.000.05 100.00 BUILDING/DEPT BUDGET 101.05.100.1570.0810.000.05 125.00 BUILDING/DEPT BUDGET 101.05.100.1240.0810.000.05 140.00 BUILDING/DEPT BUDGET 101.05.100.1670.0532.000.05 150.00 BUILDING/DEPT BUDGET 101.05.100.2600.0610.000.05 200.00 BUILDING/DEPT BUDGET 101.05.100.2213.0582.000.05 300.00 BUILDING/DEPT BUDGET 101.05.100.2400.0550.000.05 400.00 BUILDING/DEPT BUDGET 101.05.100.2400.0810.000.05 475.00 BUILDING/DEPT BUDGET 101.05.100.1240.0640.000.05 500.00 BUILDING/DEPT BUDGET 101.05.100.1241.0650.000.05 500.00 BUILDING/DEPT BUDGET 101.05.100.1510.0640.000.05 500.00 BUILDING/DEPT BUDGET 101.05.100.1510.0610.000.05 600.00 BUILDING/DEPT BUDGET 101.05.100.1670.0330.000.05 600.00 BUILDING/DEPT BUDGET 101.05.100.1140.0610.000.05 650.00 385 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.05.100.1670.0640.000.05 800.00 BUILDING/DEPT BUDGET 101.05.100.1340.0660.000.05 855.00 BUILDING/DEPT BUDGET 101.05.100.1670.0670.000.05 1,000.00 BUILDING/DEPT BUDGET 101.05.100.1670.0665.000.05 1,098.00 BUILDING/DEPT BUDGET 101.05.100.2400.0531.000.05 1,100.00 BUILDING/DEPT BUDGET 101.05.100.1670.0660.000.05 1,189.00 BUILDING/DEPT BUDGET 101.05.100.1670.0680.000.05 1,200.00 BUILDING/DEPT BUDGET 101.05.100.1241.0680.000.05 1,400.00 BUILDING/DEPT BUDGET 101.05.100.1440.0610.000.05 1,500.00 BUILDING/DEPT BUDGET 101.05.100.1510.0680.000.05 1,500.00 BUILDING/DEPT BUDGET 101.05.100.1570.0650.000.05 1,500.00 BUILDING/DEPT BUDGET 101.05.100.1241.0640.000.05 2,000.00 BUILDING/DEPT BUDGET 101.05.100.1670.0122.000.05 5,000.00 BUILDING/DEPT BUDGET 101.05.100.1670.0117.000.05 5,600.00 BUILDING/DEPT BUDGET 101.05.100.1670.0550.000.05 7,500.00 BUILDING/DEPT BUDGET 101.05.100.1670.0610.000.05 23,504.00 BUILDING/DEPT BUDGET 101.29.100.1670.0610.000.29 12,276.00 BUILDING/DEPT BUDGET 101.06.100.1140.0610.000.06 1,000.00 BUILDING/DEPT BUDGET 101.06.100.1240.0640.000.06 500.00 BUILDING/DEPT BUDGET 101.06.100.1240.0610.000.06 1,000.00 BUILDING/DEPT BUDGET 101.06.100.1241.0610.000.06 500.00 BUILDING/DEPT BUDGET 101.06.100.1241.0680.000.06 600.00 BUILDING/DEPT BUDGET 101.06.100.1241.0640.000.06 2,000.00 BUILDING/DEPT BUDGET 101.06.100.1250.0660.000.06 500.00 BUILDING/DEPT BUDGET 101.06.100.1250.0610.000.06 1,000.00 BUILDING/DEPT BUDGET 101.06.100.1340.0610.000.06 500.00 BUILDING/DEPT BUDGET 101.06.100.1340.0660.000.06 1,000.00 BUILDING/DEPT BUDGET 101.06.100.1440.0640.000.06 500.00 BUILDING/DEPT BUDGET 101.06.100.1440.0680.000.06 500.00 BUILDING/DEPT BUDGET 101.06.100.1440.0610.000.06 1,000.00 BUILDING/DEPT BUDGET 101.06.100.1450.0610.000.06 500.00 BUILDING/DEPT BUDGET 101.06.100.1450.0660.000.06 1,000.00 BUILDING/DEPT BUDGET 101.06.100.1470.0640.000.06 200.00 BUILDING/DEPT BUDGET 101.06.100.1470.0660.000.06 500.00 BUILDING/DEPT BUDGET 101.06.100.1510.0610.000.06 100.00 BUILDING/DEPT BUDGET 101.06.100.1510.0640.000.06 100.00 BUILDING/DEPT BUDGET 101.06.100.1670.0271.000.06 20.00 BUILDING/DEPT BUDGET 101.06.100.1670.0261.000.06 100.00 BUILDING/DEPT BUDGET 101.06.100.1670.0640.000.06 500.00 BUILDING/DEPT BUDGET 101.06.100.1670.0682.000.06 500.00 BUILDING/DEPT BUDGET 101.06.100.1670.0260.000.06 1,000.00 BUILDING/DEPT BUDGET 101.06.100.1670.0680.000.06 1,000.00 BUILDING/DEPT BUDGET 101.06.100.1670.0650.000.06 2,000.00 BUILDING/DEPT BUDGET 101.06.100.1670.0122.000.06 3,000.00 BUILDING/DEPT BUDGET 101.06.100.1670.0550.000.06 3,000.00 BUILDING/DEPT BUDGET 101.06.100.1670.0660.000.06 3,500.00 BUILDING/DEPT BUDGET 101.06.100.1670.0665.000.06 5,000.00 BUILDING/DEPT BUDGET 101.06.100.1670.0516.000.06 6,000.00 BUILDING/DEPT BUDGET 101.06.100.1670.0610.000.06 19,042.00 BUILDING/DEPT BUDGET 101.06.100.2100.0137.000.06 500.00 BUILDING/DEPT BUDGET 101.06.100.2213.0150.000.06 500.00 BUILDING/DEPT BUDGET 101.06.100.2225.0355.000.06 600.00 BUILDING/DEPT BUDGET 101.06.100.2400.0532.000.06 100.00 BUILDING/DEPT BUDGET 101.06.100.2400.0640.000.06 200.00 BUILDING/DEPT BUDGET 101.06.100.2400.0810.000.06 550.00 BUILDING/DEPT BUDGET 101.06.100.2400.0531.000.06 720.00 BUILDING/DEPT BUDGET 101.06.100.2400.0330.000.06 1,000.00 BUILDING/DEPT BUDGET 101.06.100.2400.0550.000.06 1,000.00 BUILDING/DEPT BUDGET 101.06.100.2400.0680.000.06 1,000.00 BUILDING/DEPT BUDGET 101.06.100.2400.0610.000.06 2,000.00 BUILDING/DEPT BUDGET 101.06.100.2600.0660.000.06 100.00 BUILDING/DEPT BUDGET 101.06.100.2600.0610.000.06 500.00 BUILDING/DEPT BUDGET 101.07.100.1670.0532.000.07 100.00 BUILDING/DEPT BUDGET 101.07.100.1450.0660.000.07 200.00 386 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.07.100.2400.0330.000.07 200.00 BUILDING/DEPT BUDGET 101.07.100.2400.0550.000.07 200.00 BUILDING/DEPT BUDGET 101.07.100.1570.0640.000.07 300.00 BUILDING/DEPT BUDGET 101.07.100.2400.0532.000.07 300.00 BUILDING/DEPT BUDGET 101.07.100.1670.0355.000.07 500.00 BUILDING/DEPT BUDGET 101.07.100.1670.0665.000.07 500.00 BUILDING/DEPT BUDGET 101.07.100.2400.0810.000.07 500.00 BUILDING/DEPT BUDGET 101.07.100.1450.0680.000.07 1,000.00 BUILDING/DEPT BUDGET 101.07.100.1670.0320.000.07 1,000.00 BUILDING/DEPT BUDGET 101.07.100.1670.0330.000.07 1,000.00 BUILDING/DEPT BUDGET 101.07.100.2400.0531.000.07 1,000.00 BUILDING/DEPT BUDGET 101.07.100.1440.0680.000.07 1,500.00 BUILDING/DEPT BUDGET 101.07.100.1510.0680.000.07 2,000.00 BUILDING/DEPT BUDGET 101.07.100.1670.0619.000.07 2,000.00 BUILDING/DEPT BUDGET 101.07.100.1670.0640.000.07 2,000.00 BUILDING/DEPT BUDGET 101.07.100.1670.0682.000.07 2,000.00 BUILDING/DEPT BUDGET 101.07.100.1670.0660.000.07 5,000.00 BUILDING/DEPT BUDGET 101.07.100.1670.0680.000.07 5,000.00 BUILDING/DEPT BUDGET 101.07.100.1241.0640.000.07 10,000.00 BUILDING/DEPT BUDGET 101.07.100.1670.0610.000.07 25,700.00 BUILDING/DEPT BUDGET 101.08.100.1570.0452.000.08 125.00 BUILDING/DEPT BUDGET 101.08.100.1450.0610.000.08 200.00 BUILDING/DEPT BUDGET 101.08.100.1670.0532.000.08 200.00 BUILDING/DEPT BUDGET 101.08.100.2225.0550.000.08 200.00 BUILDING/DEPT BUDGET 101.08.100.2400.0532.000.08 200.00 BUILDING/DEPT BUDGET 101.08.100.1140.0330.000.08 250.00 BUILDING/DEPT BUDGET 101.08.100.1670.0810.000.08 300.00 BUILDING/DEPT BUDGET 101.08.100.2225.0640.000.08 300.00 BUILDING/DEPT BUDGET 101.08.100.2400.0640.000.08 300.00 BUILDING/DEPT BUDGET 101.08.100.1440.0610.000.08 500.00 BUILDING/DEPT BUDGET 101.08.100.1440.0640.000.08 500.00 BUILDING/DEPT BUDGET 101.08.100.1450.0660.000.08 500.00 BUILDING/DEPT BUDGET 101.08.100.1510.0680.000.08 500.00 BUILDING/DEPT BUDGET 101.08.100.2400.0610.000.08 500.00 BUILDING/DEPT BUDGET 101.08.100.2400.0665.000.08 500.00 BUILDING/DEPT BUDGET 101.08.100.2400.0682.000.08 500.00 BUILDING/DEPT BUDGET 101.08.100.2600.0610.000.08 500.00 BUILDING/DEPT BUDGET 101.08.100.2600.0660.000.08 500.00 BUILDING/DEPT BUDGET 101.08.100.1440.0680.000.08 1,000.00 BUILDING/DEPT BUDGET 101.08.100.1510.0610.000.08 1,000.00 BUILDING/DEPT BUDGET 101.08.100.1670.0120.000.08 1,000.00 BUILDING/DEPT BUDGET 101.08.100.1670.0582.000.08 1,000.00 BUILDING/DEPT BUDGET 101.08.100.1670.0682.000.08 1,000.00 BUILDING/DEPT BUDGET 101.08.100.2213.0582.000.08 1,000.00 BUILDING/DEPT BUDGET 101.08.100.2225.0320.000.08 1,000.00 BUILDING/DEPT BUDGET 101.08.100.2400.0330.000.08 1,000.00 BUILDING/DEPT BUDGET 101.08.100.2400.0660.000.08 1,000.00 BUILDING/DEPT BUDGET 101.08.100.2400.0810.000.08 1,000.00 BUILDING/DEPT BUDGET 101.08.100.2400.0531.000.08 1,320.00 BUILDING/DEPT BUDGET 101.08.100.1670.0330.000.08 1,750.00 BUILDING/DEPT BUDGET 101.08.100.1670.0122.000.08 2,000.00 BUILDING/DEPT BUDGET 101.08.100.2400.0550.000.08 2,000.00 BUILDING/DEPT BUDGET 101.08.100.1670.0665.000.08 2,500.00 BUILDING/DEPT BUDGET 101.08.100.1670.0680.000.08 3,000.00 BUILDING/DEPT BUDGET 101.08.100.1670.0550.000.08 4,000.00 BUILDING/DEPT BUDGET 101.08.100.1670.0640.000.08 5,000.00 BUILDING/DEPT BUDGET 101.08.100.1670.0660.000.08 5,000.00 BUILDING/DEPT BUDGET 101.08.100.1670.0516.000.08 10,000.00 BUILDING/DEPT BUDGET 101.08.100.1670.0610.000.08 15,591.00 BUILDING/DEPT BUDGET 101.31.100.1240.0680.000.31 24.97 BUILDING/DEPT BUDGET 101.31.100.2120.0680.000.31 25.00 BUILDING/DEPT BUDGET 101.31.100.2400.0640.000.31 25.00 BUILDING/DEPT BUDGET 101.31.100.2120.0645.000.31 27.00 BUILDING/DEPT BUDGET 101.31.100.1340.0640.000.31 28.18 387 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.31.100.1340.0680.000.31 30.00 BUILDING/DEPT BUDGET 101.31.100.1570.0650.000.31 30.00 BUILDING/DEPT BUDGET 101.31.100.1670.0250.000.31 30.80 BUILDING/DEPT BUDGET 101.31.100.1670.0650.000.31 30.80 BUILDING/DEPT BUDGET 101.31.100.2120.0640.000.31 39.57 BUILDING/DEPT BUDGET 101.31.100.2120.0682.000.31 40.00 BUILDING/DEPT BUDGET 101.31.100.2225.0532.000.31 46.77 BUILDING/DEPT BUDGET 101.31.100.1240.0665.000.31 50.00 BUILDING/DEPT BUDGET 101.31.100.2120.0650.000.31 50.00 BUILDING/DEPT BUDGET 101.31.100.2600.0440.000.31 50.00 BUILDING/DEPT BUDGET 101.31.100.1140.0440.000.31 57.04 BUILDING/DEPT BUDGET 101.31.100.1470.0320.000.31 61.59 BUILDING/DEPT BUDGET 101.31.100.1241.0660.000.31 82.87 BUILDING/DEPT BUDGET 101.31.100.1570.0682.000.31 87.99 BUILDING/DEPT BUDGET 101.31.100.2100.0117.000.31 98.94 BUILDING/DEPT BUDGET 101.31.100.1270.0660.000.31 100.00 BUILDING/DEPT BUDGET 101.31.100.1270.0680.000.31 100.00 BUILDING/DEPT BUDGET 101.31.100.1270.0810.000.31 100.00 BUILDING/DEPT BUDGET 101.31.100.1440.0680.000.31 100.00 BUILDING/DEPT BUDGET 101.31.100.2400.0532.000.31 117.49 BUILDING/DEPT BUDGET 101.31.100.1244.0680.000.31 118.94 BUILDING/DEPT BUDGET 101.31.100.1510.0650.000.31 124.33 BUILDING/DEPT BUDGET 101.31.100.1510.0440.000.31 128.14 BUILDING/DEPT BUDGET 101.31.100.1241.0610.000.31 128.93 BUILDING/DEPT BUDGET 101.31.100.2120.0550.000.31 135.00 BUILDING/DEPT BUDGET 101.31.100.1670.0665.000.31 147.76 BUILDING/DEPT BUDGET 101.31.100.1510.0682.000.31 165.00 BUILDING/DEPT BUDGET 101.31.100.1570.0660.000.31 168.54 BUILDING/DEPT BUDGET 101.31.100.1270.0610.000.31 175.63 BUILDING/DEPT BUDGET 101.31.100.2225.0645.000.31 188.30 BUILDING/DEPT BUDGET 101.31.100.2600.0660.000.31 195.21 BUILDING/DEPT BUDGET 101.31.100.1450.0660.000.31 197.87 BUILDING/DEPT BUDGET 101.31.100.1470.0550.000.31 197.87 BUILDING/DEPT BUDGET 101.31.100.1440.0665.000.31 200.00 BUILDING/DEPT BUDGET 101.31.100.1440.0682.000.31 200.00 BUILDING/DEPT BUDGET 101.31.100.1510.0640.000.31 204.36 BUILDING/DEPT BUDGET 101.31.100.2120.0532.000.31 209.00 BUILDING/DEPT BUDGET 101.31.100.1240.0682.000.31 210.00 BUILDING/DEPT BUDGET 101.31.100.2220.0610.000.31 249.80 BUILDING/DEPT BUDGET 101.31.100.1570.0665.000.31 251.25 BUILDING/DEPT BUDGET 101.31.100.1470.0610.000.31 272.38 BUILDING/DEPT BUDGET 101.31.100.2225.0550.000.31 272.50 BUILDING/DEPT BUDGET 101.31.100.2400.0682.000.31 285.00 BUILDING/DEPT BUDGET 101.31.100.2210.0610.000.31 289.53 BUILDING/DEPT BUDGET 101.31.100.1570.0640.000.31 297.02 BUILDING/DEPT BUDGET 101.31.100.1510.0582.000.31 300.00 BUILDING/DEPT BUDGET 101.31.100.1450.0610.000.31 319.77 BUILDING/DEPT BUDGET 101.31.100.1241.0640.000.31 339.58 BUILDING/DEPT BUDGET 101.31.100.1670.0810.000.31 349.00 BUILDING/DEPT BUDGET 101.31.100.1510.0665.000.31 404.00 BUILDING/DEPT BUDGET 101.31.100.1670.0582.000.31 429.00 BUILDING/DEPT BUDGET 101.31.100.1241.0645.000.31 443.82 BUILDING/DEPT BUDGET 101.31.100.1670.0355.000.31 500.00 BUILDING/DEPT BUDGET 101.31.100.1670.0619.000.31 500.00 BUILDING/DEPT BUDGET 101.31.100.2120.0660.000.31 578.00 BUILDING/DEPT BUDGET 101.31.100.2600.0610.000.31 588.20 BUILDING/DEPT BUDGET 101.31.100.1244.0660.000.31 596.94 BUILDING/DEPT BUDGET 101.31.100.1240.0660.000.31 597.87 BUILDING/DEPT BUDGET 101.31.100.1440.0640.000.31 641.04 BUILDING/DEPT BUDGET 101.31.100.1670.0440.000.31 648.19 BUILDING/DEPT BUDGET 101.31.100.2225.0665.000.31 691.97 BUILDING/DEPT BUDGET 101.31.100.1670.0532.000.31 719.70 BUILDING/DEPT BUDGET 101.31.100.2225.0660.000.31 776.00 BUILDING/DEPT BUDGET 101.31.100.1450.0665.000.31 844.09 388 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.31.100.1240.0640.000.31 848.77 BUILDING/DEPT BUDGET 101.31.100.2225.0610.000.31 853.00 BUILDING/DEPT BUDGET 101.31.100.2400.0660.000.31 856.55 BUILDING/DEPT BUDGET 101.31.100.2225.0650.000.31 875.00 BUILDING/DEPT BUDGET 101.31.100.2400.0582.000.31 900.00 BUILDING/DEPT BUDGET 101.31.100.1470.0682.000.31 1,000.00 BUILDING/DEPT BUDGET 101.31.100.1440.0660.000.31 1,019.78 BUILDING/DEPT BUDGET 101.31.100.1670.0330.000.31 1,025.00 BUILDING/DEPT BUDGET 101.31.100.1244.0640.000.31 1,109.00 BUILDING/DEPT BUDGET 101.31.100.1270.0640.000.31 1,219.39 BUILDING/DEPT BUDGET 101.31.100.1670.0682.000.31 1,255.74 BUILDING/DEPT BUDGET 101.31.100.2225.0680.000.31 1,300.00 BUILDING/DEPT BUDGET 101.31.100.1670.0680.000.31 1,330.04 BUILDING/DEPT BUDGET 101.31.100.2120.0610.000.31 1,359.70 BUILDING/DEPT BUDGET 101.31.100.2400.0550.000.31 1,381.00 BUILDING/DEPT BUDGET 101.31.100.2225.0355.000.31 1,429.46 BUILDING/DEPT BUDGET 101.31.100.1240.0610.000.31 1,461.96 BUILDING/DEPT BUDGET 101.31.100.2400.0810.000.31 1,483.00 BUILDING/DEPT BUDGET 101.31.100.1670.0320.000.31 1,500.00 BUILDING/DEPT BUDGET 101.31.100.1470.0640.000.31 1,786.63 BUILDING/DEPT BUDGET 101.31.100.1670.0640.000.31 1,848.57 BUILDING/DEPT BUDGET 101.31.100.1340.0610.000.31 1,933.78 BUILDING/DEPT BUDGET 101.31.100.2400.0330.000.31 2,046.00 BUILDING/DEPT BUDGET 101.31.100.1670.0516.000.31 2,120.00 BUILDING/DEPT BUDGET 101.31.100.1244.0610.000.31 2,175.10 BUILDING/DEPT BUDGET 101.31.100.1340.0660.000.31 2,198.83 BUILDING/DEPT BUDGET 101.31.100.1670.0610.000.31 2,480.00 BUILDING/DEPT BUDGET 101.31.100.1510.0660.000.31 2,484.00 BUILDING/DEPT BUDGET 101.31.100.1140.0660.000.31 2,560.00 BUILDING/DEPT BUDGET 101.31.100.2400.0531.000.31 2,852.12 BUILDING/DEPT BUDGET 101.31.100.1440.0610.000.31 2,985.40 BUILDING/DEPT BUDGET 101.31.100.1670.0660.000.31 3,131.82 BUILDING/DEPT BUDGET 101.31.100.1510.0610.000.31 3,207.04 BUILDING/DEPT BUDGET 101.31.100.2400.0610.000.31 3,253.12 BUILDING/DEPT BUDGET 101.31.100.1570.0610.000.31 3,368.72 BUILDING/DEPT BUDGET 101.31.100.1140.0610.000.31 4,300.11 BUILDING/DEPT BUDGET 101.31.100.1670.0550.000.31 4,391.00 BUILDING/DEPT BUDGET 101.31.100.1670.0122.000.31 4,744.00 BUILDING/DEPT BUDGET 101.31.100.2225.0640.000.31 7,273.11 BUILDING/DEPT BUDGET 101.31.280.1900.0650.000.31 75.00 BUILDING/DEPT BUDGET 101.31.280.1900.0680.000.31 100.00 BUILDING/DEPT BUDGET 101.31.280.1900.0532.000.31 117.87 BUILDING/DEPT BUDGET 101.31.280.1900.0682.000.31 200.00 BUILDING/DEPT BUDGET 101.31.280.1900.0640.000.31 597.00 BUILDING/DEPT BUDGET 101.31.280.1900.0660.000.31 946.54 BUILDING/DEPT BUDGET 101.31.280.1900.0610.000.31 1,341.88 BUILDING/DEPT BUDGET 101.31.390.1370.0682.000.31 25.00 BUILDING/DEPT BUDGET 101.31.390.1370.0640.000.31 55.00 BUILDING/DEPT BUDGET 101.31.390.1650.0610.000.31 67.31 BUILDING/DEPT BUDGET 101.31.390.1410.0640.000.31 96.05 BUILDING/DEPT BUDGET 101.31.390.1650.0640.000.31 97.95 BUILDING/DEPT BUDGET 101.31.390.1410.0680.000.31 196.81 BUILDING/DEPT BUDGET 101.31.390.1650.0660.000.31 197.87 BUILDING/DEPT BUDGET 101.31.390.1410.0440.000.31 341.05 BUILDING/DEPT BUDGET 101.31.390.1650.0665.000.31 379.88 BUILDING/DEPT BUDGET 101.31.390.1410.0682.000.31 524.63 BUILDING/DEPT BUDGET 101.31.390.1410.0665.000.31 573.00 BUILDING/DEPT BUDGET 101.31.390.1370.0660.000.31 635.00 BUILDING/DEPT BUDGET 101.31.390.1370.0440.000.31 733.52 BUILDING/DEPT BUDGET 101.31.390.1410.0610.000.31 1,138.54 BUILDING/DEPT BUDGET 101.31.390.1410.0660.000.31 1,957.89 BUILDING/DEPT BUDGET 101.31.390.1370.0610.000.31 2,872.68 BUILDING/DEPT BUDGET 101.31.710.3400.0250.000.31 9.02 BUILDING/DEPT BUDGET 101.31.710.3400.0617.000.31 1,294.00 389 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.31.710.3400.0150.000.31 12,053.23 BUILDING/DEPT BUDGET 101.32.390.1410.0550.000.32 16.69 BUILDING/DEPT BUDGET 101.32.100.2225.0532.000.32 26.08 BUILDING/DEPT BUDGET 101.32.100.2120.0550.000.32 31.29 BUILDING/DEPT BUDGET 101.32.100.1140.0550.000.32 32.33 BUILDING/DEPT BUDGET 101.32.390.1244.0550.000.32 32.33 BUILDING/DEPT BUDGET 101.32.100.1670.0440.000.32 50.06 BUILDING/DEPT BUDGET 101.32.100.1575.0550.000.32 62.58 BUILDING/DEPT BUDGET 101.32.100.2225.0550.000.32 65.71 BUILDING/DEPT BUDGET 101.32.100.1241.0550.000.32 67.80 BUILDING/DEPT BUDGET 101.32.100.2400.0250.000.32 94.14 BUILDING/DEPT BUDGET 101.32.100.1340.0550.000.32 99.09 BUILDING/DEPT BUDGET 101.32.100.1340.0640.000.32 99.09 BUILDING/DEPT BUDGET 101.32.100.1470.0550.000.32 99.09 BUILDING/DEPT BUDGET 101.32.100.1510.0640.000.32 99.09 BUILDING/DEPT BUDGET 101.32.100.1670.0120.000.32 99.09 BUILDING/DEPT BUDGET 101.32.100.2120.0640.000.32 99.09 BUILDING/DEPT BUDGET 101.32.100.2400.0532.000.32 99.09 BUILDING/DEPT BUDGET 101.32.100.2400.0660.000.32 99.09 BUILDING/DEPT BUDGET 101.32.280.1900.0550.000.32 99.09 BUILDING/DEPT BUDGET 101.32.100.1575.0640.000.32 104.30 BUILDING/DEPT BUDGET 101.32.100.1575.0610.000.32 111.07 BUILDING/DEPT BUDGET 101.32.100.1670.0810.000.32 149.15 BUILDING/DEPT BUDGET 101.32.100.1270.0550.000.32 164.79 BUILDING/DEPT BUDGET 101.32.100.2400.0135.000.32 188.26 BUILDING/DEPT BUDGET 101.32.100.2400.0640.000.32 188.26 BUILDING/DEPT BUDGET 101.32.100.1270.0640.000.32 198.17 BUILDING/DEPT BUDGET 101.32.100.2225.0660.000.32 198.17 BUILDING/DEPT BUDGET 101.32.390.1370.0640.000.32 200.00 BUILDING/DEPT BUDGET 101.32.390.1650.0660.000.32 200.00 BUILDING/DEPT BUDGET 101.32.100.2225.0665.000.32 208.60 BUILDING/DEPT BUDGET 101.32.280.1900.0532.000.32 248.23 BUILDING/DEPT BUDGET 101.32.100.2400.0440.000.32 282.40 BUILDING/DEPT BUDGET 101.32.100.1270.0810.000.32 297.26 BUILDING/DEPT BUDGET 101.32.390.1244.0640.000.32 297.26 BUILDING/DEPT BUDGET 101.32.100.1440.0640.000.32 312.90 BUILDING/DEPT BUDGET 101.32.100.1570.0550.000.32 329.59 BUILDING/DEPT BUDGET 101.32.390.1650.0640.000.32 374.00 BUILDING/DEPT BUDGET 101.32.100.2400.0550.000.32 376.52 BUILDING/DEPT BUDGET 101.32.100.1240.0550.000.32 396.34 BUILDING/DEPT BUDGET 101.32.100.1470.0610.000.32 396.34 BUILDING/DEPT BUDGET 101.32.360.1680.0610.000.32 429.30 BUILDING/DEPT BUDGET 101.32.100.2400.0665.000.32 468.67 BUILDING/DEPT BUDGET 101.32.100.1510.0440.000.32 521.50 BUILDING/DEPT BUDGET 101.32.100.1470.0660.000.32 594.51 BUILDING/DEPT BUDGET 101.32.100.1240.0640.000.32 608.60 BUILDING/DEPT BUDGET 101.32.100.2225.0610.000.32 626.84 BUILDING/DEPT BUDGET 101.32.100.1670.0640.000.32 635.19 BUILDING/DEPT BUDGET 101.32.100.2220.0610.000.32 645.00 BUILDING/DEPT BUDGET 101.32.280.1900.0640.000.32 655.00 BUILDING/DEPT BUDGET 101.32.100.1440.0550.000.32 660.22 BUILDING/DEPT BUDGET 101.32.100.1510.0550.000.32 660.22 BUILDING/DEPT BUDGET 101.32.100.2120.0532.000.32 782.25 BUILDING/DEPT BUDGET 101.32.100.2400.0120.000.32 792.68 BUILDING/DEPT BUDGET 101.32.100.2400.0810.000.32 792.68 BUILDING/DEPT BUDGET 101.32.100.2225.0355.000.32 834.40 BUILDING/DEPT BUDGET 101.32.100.1340.0660.000.32 900.00 BUILDING/DEPT BUDGET 101.32.100.1510.0660.000.32 900.00 BUILDING/DEPT BUDGET 101.32.100.2225.0680.000.32 909.50 BUILDING/DEPT BUDGET 101.32.100.1270.0610.000.32 982.38 BUILDING/DEPT BUDGET 101.32.100.1670.0516.000.32 990.86 BUILDING/DEPT BUDGET 101.32.100.1241.0682.000.32 1,000.00 BUILDING/DEPT BUDGET 101.32.390.1410.0610.000.32 1,024.23 BUILDING/DEPT BUDGET 101.32.100.1670.0320.000.32 1,043.00 390 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.32.390.1244.0610.000.32 1,055.52 BUILDING/DEPT BUDGET 101.32.390.1410.0660.000.32 1,089.94 BUILDING/DEPT BUDGET 101.32.100.2400.0531.000.32 1,189.02 BUILDING/DEPT BUDGET 101.32.100.1670.0532.000.32 1,277.68 BUILDING/DEPT BUDGET 101.32.100.2120.0610.000.32 1,303.43 BUILDING/DEPT BUDGET 101.32.100.1570.0640.000.32 1,421.50 BUILDING/DEPT BUDGET 101.32.280.1900.0610.000.32 1,454.68 BUILDING/DEPT BUDGET 101.32.100.1241.0610.000.32 1,485.32 BUILDING/DEPT BUDGET 101.32.390.1650.0610.000.32 1,500.00 BUILDING/DEPT BUDGET 101.32.100.1670.0330.000.32 1,564.50 BUILDING/DEPT BUDGET 101.32.100.1241.0640.000.32 1,584.40 BUILDING/DEPT BUDGET 101.32.390.1244.0660.000.32 1,585.36 BUILDING/DEPT BUDGET 101.32.390.1370.0660.000.32 1,650.00 BUILDING/DEPT BUDGET 101.32.390.1650.0665.000.32 1,800.00 BUILDING/DEPT BUDGET 101.32.280.1900.0680.000.32 2,000.00 BUILDING/DEPT BUDGET 101.32.100.1670.0340.000.32 2,086.00 BUILDING/DEPT BUDGET 101.32.100.1470.0640.000.32 2,179.87 BUILDING/DEPT BUDGET 101.32.100.1670.0550.000.32 2,311.29 BUILDING/DEPT BUDGET 101.32.100.1570.0610.000.32 2,469.38 BUILDING/DEPT BUDGET 101.32.100.2400.0115.000.32 2,500.00 BUILDING/DEPT BUDGET 101.32.100.1440.0610.000.32 2,565.19 BUILDING/DEPT BUDGET 101.32.390.1370.0610.000.32 2,800.00 BUILDING/DEPT BUDGET 101.32.100.1240.0610.000.32 2,820.17 BUILDING/DEPT BUDGET 101.32.100.1140.0610.000.32 2,938.13 BUILDING/DEPT BUDGET 101.32.100.1340.0610.000.32 3,024.38 BUILDING/DEPT BUDGET 101.32.100.1670.0660.000.32 3,384.54 BUILDING/DEPT BUDGET 101.32.100.1510.0610.000.32 4,039.00 BUILDING/DEPT BUDGET 101.32.100.1670.0122.000.32 4,081.43 BUILDING/DEPT BUDGET 101.32.100.2400.0610.000.32 5,696.77 BUILDING/DEPT BUDGET 101.32.100.1670.0665.000.32 8,660.03 BUILDING/DEPT BUDGET 101.32.100.2225.0640.000.32 10,460.65 BUILDING/DEPT BUDGET 101.32.710.3400.0150.000.32 2,739.00 BUILDING/DEPT BUDGET 101.32.100.1670.0610.000.32 18,213.36 BUILDING/DEPT BUDGET 101.32.710.3400.0150.000.32 13,000.00 BUILDING/DEPT BUDGET 201.41.710.3401.0610.000.41 200.00 BUILDING/DEPT BUDGET 201.41.100.1248.0610.000.41 500.00 BUILDING/DEPT BUDGET 201.41.100.2121.0610.000.41 500.00 BUILDING/DEPT BUDGET 201.41.100.2123.0610.000.41 500.00 BUILDING/DEPT BUDGET 201.41.710.3403.0610.000.41 500.00 BUILDING/DEPT BUDGET 201.41.710.3406.0610.000.41 500.00 BUILDING/DEPT BUDGET 201.41.390.1643.0610.000.41 1,000.00 BUILDING/DEPT BUDGET 201.41.710.3413.0610.000.41 1,200.00 BUILDING/DEPT BUDGET 201.41.100.2100.0610.000.41 1,500.00 BUILDING/DEPT BUDGET 201.41.100.1243.0610.000.41 2,000.00 BUILDING/DEPT BUDGET 201.41.100.2600.0610.000.41 2,000.00 BUILDING/DEPT BUDGET 201.41.100.1242.0610.000.41 2,500.00 BUILDING/DEPT BUDGET 201.41.150.1100.0610.000.41 2,500.00 BUILDING/DEPT BUDGET 201.41.390.1642.0610.000.41 3,000.00 BUILDING/DEPT BUDGET 201.41.390.1646.0610.000.41 3,500.00 BUILDING/DEPT BUDGET 201.41.280.1900.0610.000.41 4,000.00 BUILDING/DEPT BUDGET 201.41.390.1641.0610.000.41 4,000.00 BUILDING/DEPT BUDGET 201.41.390.1650.0610.000.41 4,500.00 BUILDING/DEPT BUDGET 201.41.390.1645.0610.000.41 5,000.00 BUILDING/DEPT BUDGET 201.41.100.1470.0610.000.41 5,500.00 BUILDING/DEPT BUDGET 201.41.390.1649.0610.000.41 5,500.00 BUILDING/DEPT BUDGET 201.41.100.1270.0610.000.41 6,500.00 BUILDING/DEPT BUDGET 201.41.390.1370.0610.000.41 6,500.00 BUILDING/DEPT BUDGET 201.41.100.2120.0610.000.41 9,500.00 BUILDING/DEPT BUDGET 201.41.100.1340.0610.000.41 10,000.00 BUILDING/DEPT BUDGET 201.41.100.1440.0610.000.41 10,000.00 BUILDING/DEPT BUDGET 201.41.100.1570.0610.000.41 10,000.00 BUILDING/DEPT BUDGET 201.41.390.1170.0610.000.41 10,000.00 BUILDING/DEPT BUDGET 201.41.100.2122.0610.000.41 12,000.00 BUILDING/DEPT BUDGET 201.41.100.2225.0610.000.41 13,000.00 391 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 201.41.100.1240.0610.000.41 15,000.00 BUILDING/DEPT BUDGET 201.41.100.1510.0610.000.41 15,000.00 BUILDING/DEPT BUDGET 201.41.100.1140.0610.000.41 16,000.00 BUILDING/DEPT BUDGET 201.41.100.2400.0610.000.41 16,500.00 BUILDING/DEPT BUDGET 201.41.100.2213.0610.000.41 17,500.00 BUILDING/DEPT BUDGET 201.41.100.1100.0610.000.41 71,855.00 BUILDING/DEPT BUDGET 201.42.710.3401.0610.000.42 150.00 BUILDING/DEPT BUDGET 201.42.710.3403.0610.000.42 150.00 BUILDING/DEPT BUDGET 201.42.100.2121.0610.000.42 500.00 BUILDING/DEPT BUDGET 201.42.100.2123.0610.000.42 500.00 BUILDING/DEPT BUDGET 201.42.100.2100.0610.000.42 1,000.00 BUILDING/DEPT BUDGET 201.42.390.1643.0610.000.42 1,000.00 BUILDING/DEPT BUDGET 201.42.710.3406.0610.000.42 1,000.00 BUILDING/DEPT BUDGET 201.42.710.3408.0610.000.42 1,000.00 BUILDING/DEPT BUDGET 201.42.710.3413.0610.000.42 1,200.00 BUILDING/DEPT BUDGET 201.42.100.1242.0610.000.42 1,500.00 BUILDING/DEPT BUDGET 201.42.100.1243.0610.000.42 2,000.00 BUILDING/DEPT BUDGET 201.42.100.2600.0610.000.42 2,000.00 BUILDING/DEPT BUDGET 201.42.390.1642.0610.000.42 3,000.00 BUILDING/DEPT BUDGET 201.42.390.1646.0610.000.42 3,500.00 BUILDING/DEPT BUDGET 201.42.390.1641.0610.000.42 4,000.00 BUILDING/DEPT BUDGET 201.42.280.1900.0610.000.42 4,500.00 BUILDING/DEPT BUDGET 201.42.390.1650.0610.000.42 4,500.00 BUILDING/DEPT BUDGET 201.42.390.1649.0610.000.42 5,500.00 BUILDING/DEPT BUDGET 201.42.100.1470.0610.000.42 6,000.00 BUILDING/DEPT BUDGET 201.42.390.1645.0610.000.42 6,000.00 BUILDING/DEPT BUDGET 201.42.100.1270.0610.000.42 7,500.00 BUILDING/DEPT BUDGET 201.42.390.1370.0610.000.42 7,500.00 BUILDING/DEPT BUDGET 201.42.390.1170.0610.000.42 9,000.00 BUILDING/DEPT BUDGET 201.42.100.1340.0610.000.42 10,000.00 BUILDING/DEPT BUDGET 201.42.100.1440.0610.000.42 10,000.00 BUILDING/DEPT BUDGET 201.42.100.1570.0610.000.42 10,000.00 BUILDING/DEPT BUDGET 201.42.100.2120.0610.000.42 10,000.00 BUILDING/DEPT BUDGET 201.42.100.2122.0610.000.42 12,000.00 BUILDING/DEPT BUDGET 201.42.100.2225.0610.000.42 13,000.00 BUILDING/DEPT BUDGET 201.42.100.1240.0610.000.42 15,000.00 BUILDING/DEPT BUDGET 201.42.100.1510.0610.000.42 15,000.00 BUILDING/DEPT BUDGET 201.42.100.2213.0610.000.42 15,000.00 BUILDING/DEPT BUDGET 201.42.100.1140.0610.000.42 16,000.00 BUILDING/DEPT BUDGET 201.42.100.2400.0610.000.42 20,860.00 BUILDING/DEPT BUDGET 201.42.100.1100.0610.000.42 80,000.00 BUILDING/DEPT BUDGET 101.99.280.1900.0117.000.51 60,000.00 BUILDING/DEPT BUDGET 101.50.100.2340.0610.000.52 29,000.00 BUILDING/DEPT BUDGET 101.50.100.2130.0610.000.53 111,000.00 BUILDING/DEPT BUDGET 201.50.100.2212.0610.000.53 51,750.00 BUILDING/DEPT BUDGET 101.50.100.1470.0610.000.54 17,450.00 BUILDING/DEPT BUDGET 201.50.100.1470.0610.000.54 61,450.00 BUILDING/DEPT BUDGET 101.50.100.2580.0532.000.55 25.00 BUILDING/DEPT BUDGET 101.50.100.2580.0540.000.55 25.00 BUILDING/DEPT BUDGET 201.50.100.2580.0431.000.55 25.00 BUILDING/DEPT BUDGET 201.50.100.2580.0532.000.55 25.00 BUILDING/DEPT BUDGET 201.50.100.2580.0540.000.55 25.00 BUILDING/DEPT BUDGET 101.50.100.2580.0431.000.55 45.00 BUILDING/DEPT BUDGET 101.50.100.2220.0532.000.55 50.00 BUILDING/DEPT BUDGET 101.01.100.1050.0271.000.00 8.00 BUILDING/DEPT BUDGET 110.01.100.2700.0271.000.00 8.00 BUILDING/DEPT BUDGET 101.01.260.1240.0271.000.00 16.00 BUILDING/DEPT BUDGET 101.01.100.1470.0271.000.00 40.00 BUILDING/DEPT BUDGET 101.01.280.2140.0271.000.00 40.00 BUILDING/DEPT BUDGET 101.01.100.1250.0271.000.00 48.00 BUILDING/DEPT BUDGET 101.01.280.2150.0271.000.00 56.00 BUILDING/DEPT BUDGET 101.01.100.2130.0271.000.00 64.00 BUILDING/DEPT BUDGET 101.01.100.2600.0271.000.00 72.00 BUILDING/DEPT BUDGET 101.01.100.1340.0271.000.00 96.00 392 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.01.100.2225.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.01.100.2100.0271.000.00 168.00 BUILDING/DEPT BUDGET 101.01.280.1900.0271.000.00 200.00 BUILDING/DEPT BUDGET 101.01.100.2400.0271.000.00 584.00 BUILDING/DEPT BUDGET 101.01.100.1670.0271.000.00 1,336.00 BUILDING/DEPT BUDGET 101.02.280.2150.0271.000.00 40.00 BUILDING/DEPT BUDGET 101.02.100.1250.0271.000.00 48.00 BUILDING/DEPT BUDGET 101.02.280.2140.0271.000.00 48.00 BUILDING/DEPT BUDGET 101.02.100.2600.0271.000.00 64.00 BUILDING/DEPT BUDGET 101.02.260.1240.0271.000.00 72.00 BUILDING/DEPT BUDGET 101.02.100.1340.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.02.100.1470.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.02.100.2225.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.02.100.2100.0271.000.00 112.00 BUILDING/DEPT BUDGET 101.02.280.1900.0271.000.00 224.00 BUILDING/DEPT BUDGET 101.02.100.2400.0271.000.00 608.00 BUILDING/DEPT BUDGET 101.02.100.1670.0271.000.00 1,240.00 BUILDING/DEPT BUDGET 101.03.100.1050.0271.000.00 8.00 BUILDING/DEPT BUDGET 110.03.100.2700.0271.000.00 16.00 BUILDING/DEPT BUDGET 101.03.280.2150.0271.000.00 48.00 BUILDING/DEPT BUDGET 101.03.100.2600.0271.000.00 56.00 BUILDING/DEPT BUDGET 101.03.100.2225.0271.000.00 64.00 BUILDING/DEPT BUDGET 101.03.100.1250.0271.000.00 88.00 BUILDING/DEPT BUDGET 101.03.100.2100.0271.000.00 88.00 BUILDING/DEPT BUDGET 101.03.100.1340.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.03.280.2140.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.03.100.1470.0271.000.00 112.00 BUILDING/DEPT BUDGET 101.03.280.1900.0271.000.00 320.00 BUILDING/DEPT BUDGET 101.03.100.2400.0271.000.00 600.00 BUILDING/DEPT BUDGET 101.03.100.1670.0271.000.00 1,336.00 BUILDING/DEPT BUDGET 110.04.100.2700.0271.000.00 16.00 BUILDING/DEPT BUDGET 101.04.100.2600.0271.000.00 80.00 BUILDING/DEPT BUDGET 101.04.100.1340.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.04.100.1470.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.04.100.2225.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.04.280.2140.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.04.280.2150.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.04.100.2100.0271.000.00 184.00 BUILDING/DEPT BUDGET 101.04.280.1900.0271.000.00 280.00 BUILDING/DEPT BUDGET 101.04.100.2400.0271.000.00 568.00 BUILDING/DEPT BUDGET 101.04.100.1670.0271.000.00 1,048.00 BUILDING/DEPT BUDGET 101.05.100.1050.0271.000.00 8.00 BUILDING/DEPT BUDGET 110.05.100.2700.0271.000.00 40.00 BUILDING/DEPT BUDGET 101.05.100.1250.0271.000.00 48.00 BUILDING/DEPT BUDGET 101.05.280.2140.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.05.100.2600.0271.000.00 104.00 BUILDING/DEPT BUDGET 101.05.100.2225.0271.000.00 112.00 BUILDING/DEPT BUDGET 101.05.280.2150.0271.000.00 152.00 BUILDING/DEPT BUDGET 101.05.100.1340.0271.000.00 192.00 BUILDING/DEPT BUDGET 101.05.100.1470.0271.000.00 240.00 BUILDING/DEPT BUDGET 101.05.100.2100.0271.000.00 240.00 BUILDING/DEPT BUDGET 101.05.280.1900.0271.000.00 248.00 BUILDING/DEPT BUDGET 101.05.100.2400.0271.000.00 704.00 BUILDING/DEPT BUDGET 101.05.100.1670.0271.000.00 1,872.00 BUILDING/DEPT BUDGET 101.06.100.1050.0271.000.00 8.00 BUILDING/DEPT BUDGET 110.06.100.2700.0271.000.00 32.00 BUILDING/DEPT BUDGET 101.06.100.2130.0271.000.00 40.00 BUILDING/DEPT BUDGET 101.06.100.1250.0271.000.00 48.00 BUILDING/DEPT BUDGET 101.06.280.2150.0271.000.00 64.00 BUILDING/DEPT BUDGET 101.06.280.2140.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.06.100.2225.0271.000.00 112.00 BUILDING/DEPT BUDGET 101.06.100.2600.0271.000.00 120.00 BUILDING/DEPT BUDGET 101.06.100.1470.0271.000.00 168.00 BUILDING/DEPT BUDGET 101.06.100.1340.0271.000.00 192.00 393 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.06.100.2100.0271.000.00 208.00 BUILDING/DEPT BUDGET 101.06.280.1900.0271.000.00 528.00 BUILDING/DEPT BUDGET 101.06.100.2400.0271.000.00 720.00 BUILDING/DEPT BUDGET 101.06.100.1670.0271.000.00 1,824.00 BUILDING/DEPT BUDGET 110.07.100.2700.0271.000.00 24.00 BUILDING/DEPT BUDGET 101.07.100.1250.0271.000.00 48.00 BUILDING/DEPT BUDGET 101.07.100.2120.0271.000.00 48.00 BUILDING/DEPT BUDGET 101.07.280.2150.0271.000.00 80.00 BUILDING/DEPT BUDGET 101.07.100.2225.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.07.280.2140.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.07.100.2600.0271.000.00 104.00 BUILDING/DEPT BUDGET 101.07.100.1470.0271.000.00 136.00 BUILDING/DEPT BUDGET 101.07.100.1340.0271.000.00 192.00 BUILDING/DEPT BUDGET 101.07.100.2100.0271.000.00 208.00 BUILDING/DEPT BUDGET 101.07.280.1900.0271.000.00 472.00 BUILDING/DEPT BUDGET 101.07.100.2400.0271.000.00 640.00 BUILDING/DEPT BUDGET 101.07.100.1670.0271.000.00 1,712.00 BUILDING/DEPT BUDGET 101.08.100.1050.0271.000.00 8.00 BUILDING/DEPT BUDGET 101.08.280.2150.0271.000.00 24.00 BUILDING/DEPT BUDGET 110.08.100.2700.0271.000.00 24.00 BUILDING/DEPT BUDGET 101.08.100.2130.0271.000.00 40.00 BUILDING/DEPT BUDGET 101.08.100.1250.0271.000.00 48.00 BUILDING/DEPT BUDGET 101.08.100.2600.0271.000.00 80.00 BUILDING/DEPT BUDGET 101.08.280.2140.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.08.100.1470.0271.000.00 112.00 BUILDING/DEPT BUDGET 101.08.100.2225.0271.000.00 120.00 BUILDING/DEPT BUDGET 101.08.280.1900.0271.000.00 160.00 BUILDING/DEPT BUDGET 101.08.100.1340.0271.000.00 192.00 BUILDING/DEPT BUDGET 101.08.100.2100.0271.000.00 240.00 BUILDING/DEPT BUDGET 101.08.100.2400.0271.000.00 920.00 BUILDING/DEPT BUDGET 101.08.100.1670.0271.000.00 1,808.00 BUILDING/DEPT BUDGET 110.31.100.2700.0271.000.00 8.00 BUILDING/DEPT BUDGET 101.31.720.3500.0271.000.00 24.00 BUILDING/DEPT BUDGET 101.31.100.1250.0271.000.00 48.00 BUILDING/DEPT BUDGET 101.31.100.2100.0271.000.00 64.00 BUILDING/DEPT BUDGET 101.31.280.2140.0271.000.00 64.00 BUILDING/DEPT BUDGET 101.31.100.1370.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.31.280.2150.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.31.390.1410.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.31.100.2120.0271.000.00 176.00 BUILDING/DEPT BUDGET 101.31.100.1140.0271.000.00 192.00 BUILDING/DEPT BUDGET 101.31.100.1270.0271.000.00 208.00 BUILDING/DEPT BUDGET 101.31.100.2225.0271.000.00 208.00 BUILDING/DEPT BUDGET 101.31.100.2600.0271.000.00 232.00 BUILDING/DEPT BUDGET 101.31.100.1570.0271.000.00 272.00 BUILDING/DEPT BUDGET 101.31.100.1510.0271.000.00 400.00 BUILDING/DEPT BUDGET 101.31.100.1240.0271.000.00 440.00 BUILDING/DEPT BUDGET 101.31.100.1340.0271.000.00 456.00 BUILDING/DEPT BUDGET 101.31.100.1440.0271.000.00 536.00 BUILDING/DEPT BUDGET 101.31.100.1470.0271.000.00 544.00 BUILDING/DEPT BUDGET 101.31.280.1900.0271.000.00 664.00 BUILDING/DEPT BUDGET 101.31.100.1670.0271.000.00 776.00 BUILDING/DEPT BUDGET 101.31.100.2400.0271.000.00 1,392.00 BUILDING/DEPT BUDGET 110.32.100.2700.0271.000.00 8.00 BUILDING/DEPT BUDGET 101.32.100.1450.0271.000.00 24.00 BUILDING/DEPT BUDGET 101.32.720.3500.0271.000.00 24.00 BUILDING/DEPT BUDGET 101.32.100.2101.0271.000.00 32.00 BUILDING/DEPT BUDGET 101.32.280.2150.0271.000.00 40.00 BUILDING/DEPT BUDGET 101.32.100.1141.0271.000.00 48.00 BUILDING/DEPT BUDGET 101.32.280.2140.0271.000.00 48.00 BUILDING/DEPT BUDGET 101.32.100.2100.0271.000.00 72.00 BUILDING/DEPT BUDGET 101.32.390.1410.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.32.100.1241.0271.000.00 120.00 BUILDING/DEPT BUDGET 101.32.100.1140.0271.000.00 144.00 394 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.32.100.2600.0271.000.00 176.00 BUILDING/DEPT BUDGET 101.32.100.1570.0271.000.00 216.00 BUILDING/DEPT BUDGET 101.32.100.2120.0271.000.00 216.00 BUILDING/DEPT BUDGET 101.32.100.2225.0271.000.00 232.00 BUILDING/DEPT BUDGET 101.32.100.1440.0271.000.00 248.00 BUILDING/DEPT BUDGET 101.32.100.1510.0271.000.00 272.00 BUILDING/DEPT BUDGET 101.32.100.1270.0271.000.00 288.00 BUILDING/DEPT BUDGET 101.32.100.1340.0271.000.00 288.00 BUILDING/DEPT BUDGET 101.32.100.1240.0271.000.00 328.00 BUILDING/DEPT BUDGET 101.32.100.1470.0271.000.00 456.00 BUILDING/DEPT BUDGET 101.32.280.1900.0271.000.00 552.00 BUILDING/DEPT BUDGET 101.32.100.1670.0271.000.00 976.00 BUILDING/DEPT BUDGET 101.32.100.2400.0271.000.00 1,376.00 BUILDING/DEPT BUDGET 201.41.100.1100.0271.000.00 8.00 BUILDING/DEPT BUDGET 201.41.100.1682.0271.000.00 8.00 BUILDING/DEPT BUDGET 201.41.710.3418.0271.000.00 8.00 BUILDING/DEPT BUDGET 201.41.720.3505.0271.000.00 8.00 BUILDING/DEPT BUDGET 210.41.100.2700.0271.000.00 8.00 BUILDING/DEPT BUDGET 201.41.280.1913.0271.000.00 16.00 BUILDING/DEPT BUDGET 201.41.360.1680.0271.000.00 16.00 BUILDING/DEPT BUDGET 201.41.260.1240.0271.000.00 24.00 BUILDING/DEPT BUDGET 201.41.100.1141.0271.000.00 40.00 BUILDING/DEPT BUDGET 201.41.280.2150.0271.000.00 40.00 BUILDING/DEPT BUDGET 201.41.280.2400.0271.000.00 40.00 BUILDING/DEPT BUDGET 201.41.280.2100.0271.000.00 56.00 BUILDING/DEPT BUDGET 201.41.100.2212.0271.000.00 72.00 BUILDING/DEPT BUDGET 201.41.280.2140.0271.000.00 96.00 BUILDING/DEPT BUDGET 201.41.390.1450.0271.000.00 96.00 BUILDING/DEPT BUDGET 201.41.390.1650.0271.000.00 136.00 BUILDING/DEPT BUDGET 201.41.100.2110.0271.000.00 192.00 BUILDING/DEPT BUDGET 201.41.390.1649.0271.000.00 192.00 BUILDING/DEPT BUDGET 201.41.100.2100.0271.000.00 208.00 BUILDING/DEPT BUDGET 201.41.390.1370.0271.000.00 240.00 BUILDING/DEPT BUDGET 201.41.390.1170.0271.000.00 288.00 BUILDING/DEPT BUDGET 201.41.390.1410.0271.000.00 288.00 BUILDING/DEPT BUDGET 201.41.100.2225.0271.000.00 320.00 BUILDING/DEPT BUDGET 201.41.280.2145.0271.000.00 344.00 BUILDING/DEPT BUDGET 201.41.100.1470.0271.000.00 400.00 BUILDING/DEPT BUDGET 201.41.100.1140.0271.000.00 480.00 BUILDING/DEPT BUDGET 201.41.100.2600.0271.000.00 672.00 BUILDING/DEPT BUDGET 201.41.100.1270.0271.000.00 840.00 BUILDING/DEPT BUDGET 201.41.100.1340.0271.000.00 856.00 BUILDING/DEPT BUDGET 201.41.100.2120.0271.000.00 856.00 BUILDING/DEPT BUDGET 201.41.100.1510.0271.000.00 1,184.00 BUILDING/DEPT BUDGET 201.41.280.1900.0271.000.00 1,240.00 BUILDING/DEPT BUDGET 201.41.720.3500.0271.000.00 1,392.00 BUILDING/DEPT BUDGET 201.41.100.1570.0271.000.00 1,512.00 BUILDING/DEPT BUDGET 201.41.100.1440.0271.000.00 1,576.00 BUILDING/DEPT BUDGET 201.41.100.1240.0271.000.00 2,240.00 BUILDING/DEPT BUDGET 201.41.100.2400.0271.000.00 2,528.00 BUILDING/DEPT BUDGET 101.50.100.1470.0271.000.00 24.00 BUILDING/DEPT BUDGET 201.50.100.1470.0271.000.00 24.00 BUILDING/DEPT BUDGET 201.50.316.2580.0271.000.00 24.00 BUILDING/DEPT BUDGET 101.50.316.2330.0271.000.00 32.00 BUILDING/DEPT BUDGET 201.50.316.2330.0271.000.00 32.00 BUILDING/DEPT BUDGET 101.50.316.2580.0271.000.00 40.00 BUILDING/DEPT BUDGET 110.50.100.2700.0271.000.00 48.00 BUILDING/DEPT BUDGET 210.50.100.2700.0271.000.00 48.00 BUILDING/DEPT BUDGET 101.50.100.2600.0271.000.00 176.00 BUILDING/DEPT BUDGET 201.50.100.2600.0271.000.00 176.00 BUILDING/DEPT BUDGET 101.50.100.2400.0271.000.00 280.00 BUILDING/DEPT BUDGET 201.50.100.2400.0271.000.00 280.00 BUILDING/DEPT BUDGET 101.50.100.2510.0271.000.00 288.00 BUILDING/DEPT BUDGET 201.50.100.2510.0271.000.00 288.00 395 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 201.50.100.2212.0271.000.00 392.00 BUILDING/DEPT BUDGET 110.50.100.2510.0271.000.00 432.00 BUILDING/DEPT BUDGET 210.50.100.2510.0271.000.00 432.00 BUILDING/DEPT BUDGET 101.50.100.2340.0271.000.00 448.00 BUILDING/DEPT BUDGET 201.50.100.2340.0271.000.00 448.00 BUILDING/DEPT BUDGET 101.50.100.2330.0271.000.00 480.00 BUILDING/DEPT BUDGET 201.50.100.2330.0271.000.00 480.00 BUILDING/DEPT BUDGET 101.50.100.2212.0271.000.00 488.00 BUILDING/DEPT BUDGET 101.50.100.2580.0271.000.00 552.00 BUILDING/DEPT BUDGET 101.50.280.2490.0271.000.00 560.00 BUILDING/DEPT BUDGET 201.50.280.2490.0271.000.00 560.00 BUILDING/DEPT BUDGET 201.50.100.2580.0271.000.00 568.00 BUILDING/DEPT BUDGET 101.50.100.2320.0271.000.00 584.00 BUILDING/DEPT BUDGET 201.50.100.2320.0271.000.00 584.00 BUILDING/DEPT BUDGET 217.50.610.2490.0271.000.6C 1,600.00 BUILDING/DEPT BUDGET 101.61.100.2600.0271.000.00 8.00 BUILDING/DEPT BUDGET 201.61.100.2600.0271.000.00 32.00 BUILDING/DEPT BUDGET 101.61.100.2210.0271.000.00 40.00 BUILDING/DEPT BUDGET 201.61.100.2540.0271.000.00 112.00 BUILDING/DEPT BUDGET 101.61.100.2540.0271.000.00 128.00 BUILDING/DEPT BUDGET 101.99.100.2100.0271.000.00 8.00 BUILDING/DEPT BUDGET 101.99.100.2124.0271.000.00 8.00 BUILDING/DEPT BUDGET 101.99.100.2210.0271.000.00 8.00 BUILDING/DEPT BUDGET 101.99.100.2300.0271.000.00 8.00 BUILDING/DEPT BUDGET 101.99.100.2510.0271.000.00 8.00 BUILDING/DEPT BUDGET 101.99.100.2580.0271.000.00 8.00 BUILDING/DEPT BUDGET 101.99.280.2490.0271.000.00 8.00 BUILDING/DEPT BUDGET 201.99.100.1000.0271.000.00 8.00 BUILDING/DEPT BUDGET 201.99.100.2124.0271.000.00 8.00 BUILDING/DEPT BUDGET 201.99.100.2300.0271.000.00 8.00 BUILDING/DEPT BUDGET 201.99.100.2510.0271.000.00 8.00 BUILDING/DEPT BUDGET 201.99.100.2580.0271.000.00 8.00 BUILDING/DEPT BUDGET 201.99.280.2490.0271.000.00 8.00 BUILDING/DEPT BUDGET 201.99.720.3500.0271.000.00 8.00 BUILDING/DEPT BUDGET 201.99.280.1900.0271.000.00 16.00 BUILDING/DEPT BUDGET 101.99.100.1000.0271.000.00 32.00 BUILDING/DEPT BUDGET 101.99.100.2135.0271.000.00 48.00 BUILDING/DEPT BUDGET 101.99.100.2600.0271.000.00 48.00 BUILDING/DEPT BUDGET 201.99.100.2135.0271.000.00 48.00 BUILDING/DEPT BUDGET 201.99.100.2600.0271.000.00 56.00 BUILDING/DEPT BUDGET 201.99.100.1100.0271.000.00 64.00 BUILDING/DEPT BUDGET 201.99.100.2130.0271.000.00 80.00 BUILDING/DEPT BUDGET 101.99.100.1670.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.99.280.2160.0271.000.00 96.00 BUILDING/DEPT BUDGET 101.99.100.2130.0271.000.00 120.00 BUILDING/DEPT BUDGET 101.99.280.2150.0271.000.00 160.00 BUILDING/DEPT BUDGET 101.99.360.1680.0271.000.00 176.00 BUILDING/DEPT BUDGET 101.99.100.2213.0271.000.00 192.00 BUILDING/DEPT BUDGET 101.99.280.1900.0271.000.00 224.00 BUILDING/DEPT BUDGET 201.42.100.1100.0355.000.55 50.00 BUILDING/DEPT BUDGET 201.50.100.2220.0532.000.55 50.00 BUILDING/DEPT BUDGET 101.31.100.1670.0610.000.55 100.00 BUILDING/DEPT BUDGET 101.32.100.1670.0610.000.55 100.00 BUILDING/DEPT BUDGET 201.41.100.1100.0355.000.55 100.00 BUILDING/DEPT BUDGET 201.42.100.1100.0682.000.55 100.00 BUILDING/DEPT BUDGET 101.50.100.2220.0645.000.55 150.00 BUILDING/DEPT BUDGET 101.01.100.1670.0682.000.55 200.00 BUILDING/DEPT BUDGET 101.02.100.1670.0682.000.55 200.00 BUILDING/DEPT BUDGET 101.03.100.1670.0682.000.55 200.00 BUILDING/DEPT BUDGET 101.04.100.1670.0682.000.55 200.00 BUILDING/DEPT BUDGET 101.05.100.1670.0682.000.55 200.00 BUILDING/DEPT BUDGET 101.06.100.1670.0682.000.55 200.00 BUILDING/DEPT BUDGET 101.07.100.1670.0682.000.55 200.00 BUILDING/DEPT BUDGET 101.08.100.1670.0682.000.55 200.00 396 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.31.100.1670.0682.000.55 200.00 BUILDING/DEPT BUDGET 101.32.100.1670.0682.000.55 200.00 BUILDING/DEPT BUDGET 201.50.100.2220.0640.000.55 250.00 BUILDING/DEPT BUDGET 101.02.100.1670.0665.000.55 300.00 BUILDING/DEPT BUDGET 101.04.100.1670.0665.000.55 300.00 BUILDING/DEPT BUDGET 101.50.100.2580.0531.000.55 300.00 BUILDING/DEPT BUDGET 201.41.100.1100.0682.000.55 300.00 BUILDING/DEPT BUDGET 201.50.100.2580.0531.000.55 300.00 BUILDING/DEPT BUDGET 201.50.100.2580.0550.000.55 300.00 BUILDING/DEPT BUDGET 201.50.100.2220.0610.000.55 350.00 BUILDING/DEPT BUDGET 101.50.100.2580.0550.000.55 380.00 BUILDING/DEPT BUDGET 101.01.100.1670.0665.000.55 400.00 BUILDING/DEPT BUDGET 101.03.100.1670.0665.000.55 400.00 BUILDING/DEPT BUDGET 101.05.100.1670.0665.000.55 400.00 BUILDING/DEPT BUDGET 101.06.100.1670.0665.000.55 400.00 BUILDING/DEPT BUDGET 101.07.100.1670.0665.000.55 400.00 BUILDING/DEPT BUDGET 101.08.100.1670.0665.000.55 400.00 BUILDING/DEPT BUDGET 101.31.100.1670.0665.000.55 500.00 BUILDING/DEPT BUDGET 101.32.100.1670.0665.000.55 500.00 BUILDING/DEPT BUDGET 101.50.100.2220.0682.000.55 500.00 BUILDING/DEPT BUDGET 201.50.100.2220.0680.000.55 500.00 BUILDING/DEPT BUDGET 201.50.100.2220.0682.000.55 500.00 BUILDING/DEPT BUDGET 201.50.100.2220.0660.000.55 600.00 BUILDING/DEPT BUDGET 101.50.100.2580.0810.000.55 650.00 BUILDING/DEPT BUDGET 201.50.100.2580.0810.000.55 700.00 BUILDING/DEPT BUDGET 101.50.100.2220.0610.000.55 1,000.00 BUILDING/DEPT BUDGET 101.50.100.2220.0660.000.55 1,000.00 BUILDING/DEPT BUDGET 101.50.100.2220.0665.000.55 1,000.00 BUILDING/DEPT BUDGET 101.50.100.2580.0610.000.55 1,000.00 BUILDING/DEPT BUDGET 101.50.100.2580.0680.000.55 1,000.00 BUILDING/DEPT BUDGET 201.50.100.2580.0680.000.55 1,000.00 BUILDING/DEPT BUDGET 101.50.100.2580.0581.000.55 1,300.00 BUILDING/DEPT BUDGET 101.50.100.2580.0340.000.55 1,450.00 BUILDING/DEPT BUDGET 201.41.100.1100.0665.000.55 1,500.00 BUILDING/DEPT BUDGET 201.42.100.1100.0665.000.55 1,500.00 BUILDING/DEPT BUDGET 201.50.100.2580.0581.000.55 1,500.00 BUILDING/DEPT BUDGET 101.50.100.2580.0582.000.55 2,000.00 BUILDING/DEPT BUDGET 101.50.100.2580.0660.000.55 2,000.00 BUILDING/DEPT BUDGET 201.50.100.2220.0665.000.55 2,000.00 BUILDING/DEPT BUDGET 201.50.100.2580.0582.000.55 2,000.00 BUILDING/DEPT BUDGET 201.50.100.2580.0660.000.55 2,000.00 BUILDING/DEPT BUDGET 201.50.100.2580.0610.000.55 2,500.00 BUILDING/DEPT BUDGET 101.50.100.2220.0680.000.55 3,000.00 BUILDING/DEPT BUDGET 101.50.100.2220.0640.000.55 4,700.00 BUILDING/DEPT BUDGET 101.50.100.2580.0665.000.55 6,000.00 BUILDING/DEPT BUDGET 101.50.100.2220.0355.000.55 7,000.00 BUILDING/DEPT BUDGET 201.50.100.2580.0665.000.55 7,000.00 BUILDING/DEPT BUDGET 201.50.100.2220.0355.000.55 8,000.00 BUILDING/DEPT BUDGET 101.50.100.2580.0682.000.55 10,000.00 BUILDING/DEPT BUDGET 201.50.100.2580.0682.000.55 10,000.00 BUILDING/DEPT BUDGET 201.50.100.2580.0355.000.55 35,502.00 BUILDING/DEPT BUDGET 101.50.100.2580.0355.000.55 36,550.00 BUILDING/DEPT BUDGET 101.50.100.2225.0682.000.56 400.00 BUILDING/DEPT BUDGET 101.50.100.2225.0660.000.56 490.00 BUILDING/DEPT BUDGET 101.02.100.2225.0640.000.56 2,378.00 BUILDING/DEPT BUDGET 101.04.100.2225.0640.000.56 2,775.00 BUILDING/DEPT BUDGET 101.01.100.2225.0640.000.56 2,935.00 BUILDING/DEPT BUDGET 101.50.100.2225.0610.000.56 3,100.00 BUILDING/DEPT BUDGET 101.03.100.2225.0640.000.56 3,483.00 BUILDING/DEPT BUDGET 101.05.100.2225.0640.000.56 4,597.00 BUILDING/DEPT BUDGET 101.07.100.2225.0640.000.56 4,606.00 BUILDING/DEPT BUDGET 101.06.100.2225.0640.000.56 4,908.00 BUILDING/DEPT BUDGET 101.08.100.2225.0640.000.56 5,078.00 BUILDING/DEPT BUDGET 101.50.100.2225.0355.000.56 13,000.00 397 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.50.100.2320.0610.000.57 54,000.00 BUILDING/DEPT BUDGET 101.99.360.1680.0610.000.58 5,000.00 BUILDING/DEPT BUDGET 201.99.360.1680.0610.000.58 5,000.00 BUILDING/DEPT BUDGET 101.99.100.2600.0610.000.59 301,552.00 BUILDING/DEPT BUDGET 101.99.100.2540.0610.000.61 106,000.00 BUILDING/DEPT BUDGET 201.99.280.1900.0117.000.51 25,000.00 BUILDING/DEPT BUDGET 201.50.100.2340.0610.000.52 29,000.00 BUILDING/DEPT BUDGET 201.50.100.2320.0610.000.57 54,000.00 BUILDING/DEPT BUDGET 201.99.100.2600.0610.000.59 230,145.00 BUILDING/DEPT BUDGET 201.99.100.2540.0610.000.61 53,000.00 BUILDING/DEPT BUDGET 215.00.000.3501.1703.284.64 (16,000.00) BUILDING/DEPT BUDGET 215.00.000.3501.1701.284.64 (3,500.00) BUILDING/DEPT BUDGET 215.41.720.3501.0582.284.64 25,000.00 BUILDING/DEPT BUDGET 215.41.720.3501.0610.284.64 1,900.00 BUILDING/DEPT BUDGET 215.41.720.3501.0655.284.64 200.00 BUILDING/DEPT BUDGET 215.41.710.3402.0582.284.64 1,300.00 BUILDING/DEPT BUDGET 215.41.710.3402.0610.284.64 200.00 BUILDING/DEPT BUDGET 215.41.710.3402.0610.284.64 200.00 BUILDING/DEPT BUDGET 215.41.710.3402.0582.284.64 2,100.00 BUILDING/DEPT BUDGET 215.00.000.3500.1710.284.64 (11,000.00) BUILDING/DEPT BUDGET 215.41.720.3503.0610.284.64 1,600.00 BUILDING/DEPT BUDGET 215.00.000.3503.1701.284.64 (9,000.00) BUILDING/DEPT BUDGET 215.41.720.3503.0582.284.64 15,000.00 BUILDING/DEPT BUDGET 215.41.720.3503.1707.284.64 (2,000.00) BUILDING/DEPT BUDGET 215.00.000.3504.1703.284.64 (22,000.00) BUILDING/DEPT BUDGET 215.00.000.3504.1701.284.64 (9,000.00) BUILDING/DEPT BUDGET 215.41.720.3504.0670.284.64 5,000.00 BUILDING/DEPT BUDGET 215.41.720.3504.0582.284.64 16,000.00 BUILDING/DEPT BUDGET 215.41.720.3504.0610.284.64 3,000.00 BUILDING/DEPT BUDGET 215.00.000.3502.1703.284.64 (10,000.00) BUILDING/DEPT BUDGET 215.00.000.3502.1701.284.64 (4,500.00) BUILDING/DEPT BUDGET 215.41.720.3502.0582.284.64 25,000.00 BUILDING/DEPT BUDGET 215.41.720.3502.0610.284.64 400.00 BUILDING/DEPT BUDGET 215.41.720.3504.0665.284.64 200.00 BUILDING/DEPT BUDGET 215.00.000.3505.1701.284.64 (2,610.00) BUILDING/DEPT BUDGET 215.41.720.3505.0582.284.64 10,000.00 BUILDING/DEPT BUDGET 215.00.000.3512.1701.284.64 (9,000.00) BUILDING/DEPT BUDGET 215.41.720.3512.0582.284.64 23,000.00 BUILDING/DEPT BUDGET 215.41.720.3512.0610.284.64 500.00 BUILDING/DEPT BUDGET 215.41.720.3511.0582.284.64 10,000.00 BUILDING/DEPT BUDGET 215.41.720.3511.0610.284.64 800.00 BUILDING/DEPT BUDGET 215.00.000.3412.1703.284.64 (1,000.00) BUILDING/DEPT BUDGET 215.00.000.3412.1701.284.64 (10,000.00) BUILDING/DEPT BUDGET 215.41.710.3412.0810.284.64 650.00 BUILDING/DEPT BUDGET 215.41.710.3412.0582.284.64 25,000.00 BUILDING/DEPT BUDGET 215.41.710.3412.0610.284.64 500.00 BUILDING/DEPT BUDGET 215.00.000.3509.1703.284.64 (3,700.00) BUILDING/DEPT BUDGET 215.41.720.3509.0582.284.64 11,000.00 BUILDING/DEPT BUDGET 215.41.720.3509.0610.284.64 1,250.00 BUILDING/DEPT BUDGET 215.00.000.3506.1703.284.64 (8,000.00) BUILDING/DEPT BUDGET 215.41.720.3506.0610.284.64 850.00 BUILDING/DEPT BUDGET 215.41.720.3506.0670.284.64 2,000.00 BUILDING/DEPT BUDGET 215.41.720.3506.0582.284.64 13,000.00 BUILDING/DEPT BUDGET 215.00.000.3508.1701.284.64 (18,000.00) BUILDING/DEPT BUDGET 215.00.720.3508.0582.284.64 22,000.00 BUILDING/DEPT BUDGET 215.41.720.3508.0610.284.64 500.00 BUILDING/DEPT BUDGET 215.00.000.3510.1703.284.64 (9,000.00) BUILDING/DEPT BUDGET 215.00.000.3510.1701.284.64 (4,200.00) BUILDING/DEPT BUDGET 215.41.720.3510.0582.284.64 15,500.00 BUILDING/DEPT BUDGET 215.41.720.3510.0610.284.64 100.00 BUILDING/DEPT BUDGET 215.00.000.3507.1701.284.64 (2,800.00) BUILDING/DEPT BUDGET 215.41.720.3507.0610.284.64 200.00 BUILDING/DEPT BUDGET 215.41.720.3507.0660.284.64 23,500.00 BUILDING/DEPT BUDGET 215.00.000.3500.1702.284.64 (5,000.00) 398 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 215.00.000.3514.1701.284.64 (5,200.00) BUILDING/DEPT BUDGET 215.00.000.3522.1706.284.64 (6,200.00) BUILDING/DEPT BUDGET 215.00.000.3500.1920.284.64 (52,000.00) BUILDING/DEPT BUDGET 215.41.720.3500.0540.284.64 1,800.00 BUILDING/DEPT BUDGET 215.41.720.3500.0810.284.64 7,500.00 BUILDING/DEPT BUDGET 215.41.720.3500.0660.284.64 10,000.00 BUILDING/DEPT BUDGET 215.41.720.3500.0582.284.64 6,500.00 BUILDING/DEPT BUDGET 215.41.720.3500.0344.284.64 22,000.00 BUILDING/DEPT BUDGET 215.41.720.3500.0450.284.64 5,000.00 BUILDING/DEPT BUDGET 215.41.720.3500.0610.284.64 25,000.00 BUILDING/DEPT BUDGET 215.41.720.3500.0330.284.64 5,000.00 BUILDING/DEPT BUDGET 215.41.720.3500.0532.284.64 1,000.00 BUILDING/DEPT BUDGET 215.41.720.3500.0550.284.64 3,000.00 BUILDING/DEPT BUDGET 215.41.720.3500.0440.284.64 500.00 BUILDING/DEPT BUDGET 215.41.720.3500.0610.284.64 4,500.00 BUILDING/DEPT BUDGET 215.41.720.3500.0582.284.64 2,500.00 BUILDING/DEPT BUDGET 215.41.720.3500.0340.284.64 4,000.00 BUILDING/DEPT BUDGET 215.41.720.3500.0531.284.64 1,400.00 BUILDING/DEPT BUDGET 215.41.720.3522.0610.284.64 800.00 BUILDING/DEPT BUDGET 215.41.720.3524.0582.284.64 200.00 BUILDING/DEPT BUDGET 201.42.720.3500.0582.000.64 155,933.00 BUILDING/DEPT BUDGET 201.41.720.3500.0582.000.64 155,933.00 BUILDING/DEPT BUDGET 115.99.420.2100.0610.155.00 20,000.00 BUILDING/DEPT BUDGET 111.99.100.2700.0730.000.00 306,055.60 BUILDING/DEPT BUDGET 115.99.456.1900.0610.000.00 73,694.00 BUILDING/DEPT BUDGET 115.41.456.1900.0610.000.00 46,136.00 BUILDING/DEPT BUDGET 211.99.100.2700.0730.000.00 306,324.00 BUILDING/DEPT BUDGET 128.99.100.1670.0660.000.00 1,604,047.00 BUILDING/DEPT BUDGET 228.99.100.1100.0660.000.00 762,368.02 BUILDING/DEPT BUDGET 261.99.100.2600.0725.612.59 4,803,682.66 BUILDING/DEPT BUDGET 217.50.610.1850.0112.000.6C 6,000.00 BUILDING/DEPT BUDGET 217.50.610.1850.0250.000.6C 100.00 BUILDING/DEPT BUDGET 217.50.610.1850.0320.000.6C 100.00 BUILDING/DEPT BUDGET 217.50.610.1850.0440.000.6C 100.00 BUILDING/DEPT BUDGET 217.50.610.1850.0532.000.6C 100.00 BUILDING/DEPT BUDGET 217.50.610.1850.0550.000.6C 100.00 BUILDING/DEPT BUDGET 217.50.610.1850.0610.000.6C 150.00 BUILDING/DEPT BUDGET 217.50.610.1850.0640.000.6C 150.00 BUILDING/DEPT BUDGET 217.50.610.1850.0660.000.6C 300.00 BUILDING/DEPT BUDGET 217.50.610.2123.0120.000.6C 5,000.00 BUILDING/DEPT BUDGET 217.50.610.2123.0250.000.6C 30.00 BUILDING/DEPT BUDGET 217.50.610.2123.0320.000.6C 1,000.00 BUILDING/DEPT BUDGET 217.50.610.2123.0610.000.6C 200.00 BUILDING/DEPT BUDGET 217.50.610.2490.0250.000.6C 1,000.00 BUILDING/DEPT BUDGET 217.50.610.2490.0271.000.6C 1,000.00 BUILDING/DEPT BUDGET 217.50.610.2490.0272.000.6C 500.00 BUILDING/DEPT BUDGET 217.50.610.2490.0330.000.6C 200.00 BUILDING/DEPT BUDGET 217.50.610.2490.0531.000.6C 2,500.00 BUILDING/DEPT BUDGET 217.50.610.2490.0532.000.6C 100.00 BUILDING/DEPT BUDGET 217.50.610.2490.0540.000.6C 4,500.00 BUILDING/DEPT BUDGET 217.50.610.2490.0550.000.6C 1,500.00 BUILDING/DEPT BUDGET 217.50.610.2490.0581.000.6C 500.00 BUILDING/DEPT BUDGET 217.50.610.2490.0582.000.6C 1,000.00 BUILDING/DEPT BUDGET 217.50.610.2490.0610.000.6C 1,000.00 BUILDING/DEPT BUDGET 217.50.610.2490.0665.000.6C 2,500.00 BUILDING/DEPT BUDGET 217.50.610.2490.0680.000.6C 200.00 BUILDING/DEPT BUDGET 217.50.610.2490.0810.000.6C 200.00 BUILDING/DEPT BUDGET 217.50.610.2510.0330.000.6C 1,000.00 BUILDING/DEPT BUDGET 210.99.280.2700.0730.000.00 42,000.00 BUILDING/DEPT BUDGET 110.99.280.2700.0730.000.00 42,000.00 BUILDING/DEPT BUDGET 210.99.280.2700.0610.000.00 2,500.00 BUILDING/DEPT BUDGET 110.99.280.2700.0610.000.00 2,500.00 BUILDING/DEPT BUDGET 210.99.280.2700.0532.000.00 750.00 BUILDING/DEPT BUDGET 110.99.280.2700.0532.000.00 750.00 399 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 210.99.100.2700.0514.000.00 5,000.00 BUILDING/DEPT BUDGET 129.99.100.1000.0112.000.00 3,723.50 BUILDING/DEPT BUDGET 229.99.100.1000.0112.000.00 22,510.25 BUILDING/DEPT BUDGET 114.01.100.1250.0210.000.00 - BUILDING/DEPT BUDGET 114.01.100.1250.0220.000.00 4,640.00 BUILDING/DEPT BUDGET 114.01.100.1340.0210.000.00 5,800.00 BUILDING/DEPT BUDGET 114.01.100.1340.0220.000.00 7,540.00 BUILDING/DEPT BUDGET 114.01.100.1470.0210.000.00 4,640.00 BUILDING/DEPT BUDGET 114.01.100.1470.0220.000.00 5,800.00 BUILDING/DEPT BUDGET 114.01.100.1670.0210.000.00 80,040.00 BUILDING/DEPT BUDGET 114.01.100.1670.0220.000.00 100,340.00 BUILDING/DEPT BUDGET 114.01.100.1670.0240.000.00 3,480.00 BUILDING/DEPT BUDGET 114.01.100.2100.0210.000.00 4,060.00 BUILDING/DEPT BUDGET 114.01.100.2100.0220.000.00 5,220.00 BUILDING/DEPT BUDGET 114.01.100.2120.0210.000.00 4,640.00 BUILDING/DEPT BUDGET 114.01.100.2120.0220.000.00 5,800.00 BUILDING/DEPT BUDGET 114.01.100.2130.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.01.100.2130.0220.000.00 1,740.00 BUILDING/DEPT BUDGET 114.01.100.2225.0210.000.00 5,800.00 BUILDING/DEPT BUDGET 114.01.100.2225.0220.000.00 8,700.00 BUILDING/DEPT BUDGET 114.01.100.2225.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.01.100.2400.0210.000.00 12,760.00 BUILDING/DEPT BUDGET 114.01.100.2400.0220.000.00 13,340.00 BUILDING/DEPT BUDGET 114.01.100.2400.0230.000.00 3,480.00 BUILDING/DEPT BUDGET 114.01.100.2400.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.01.100.2600.0210.000.00 5,220.00 BUILDING/DEPT BUDGET 114.01.100.2600.0230.000.00 6,380.00 BUILDING/DEPT BUDGET 114.01.100.2700.0210.000.00 1,740.00 BUILDING/DEPT BUDGET 114.01.100.2700.0220.000.00 2,320.00 BUILDING/DEPT BUDGET 114.01.280.1900.0210.000.00 16,820.00 BUILDING/DEPT BUDGET 114.01.280.1900.0220.000.00 20,880.00 BUILDING/DEPT BUDGET 114.01.280.1900.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.01.280.2140.0210.000.00 4,060.00 BUILDING/DEPT BUDGET 114.01.280.2140.0220.000.00 5,800.00 BUILDING/DEPT BUDGET 114.01.280.2150.0210.000.00 2,900.00 BUILDING/DEPT BUDGET 114.01.280.2150.0220.000.00 4,640.00 BUILDING/DEPT BUDGET 114.01.280.2160.0210.000.00 1,740.00 BUILDING/DEPT BUDGET 114.01.280.2160.0220.000.00 2,900.00 BUILDING/DEPT BUDGET 114.01.910.3100.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.01.910.3100.0230.000.00 1,160.00 BUILDING/DEPT BUDGET 114.02.100.1250.0210.000.00 2,900.00 BUILDING/DEPT BUDGET 114.02.100.1250.0220.000.00 3,480.00 BUILDING/DEPT BUDGET 114.02.100.1340.0210.000.00 5,800.00 BUILDING/DEPT BUDGET 114.02.100.1340.0220.000.00 6,960.00 BUILDING/DEPT BUDGET 114.02.100.1470.0210.000.00 4,640.00 BUILDING/DEPT BUDGET 114.02.100.1470.0220.000.00 6,380.00 BUILDING/DEPT BUDGET 114.02.100.1670.0210.000.00 64,960.00 BUILDING/DEPT BUDGET 114.02.100.1670.0220.000.00 109,040.00 BUILDING/DEPT BUDGET 114.02.100.1670.0230.000.00 580.00 BUILDING/DEPT BUDGET 114.02.100.1670.0240.000.00 2,900.00 BUILDING/DEPT BUDGET 114.02.100.2100.0210.000.00 4,060.00 BUILDING/DEPT BUDGET 114.02.100.2100.0220.000.00 4,060.00 BUILDING/DEPT BUDGET 114.02.100.2100.0230.000.00 580.00 BUILDING/DEPT BUDGET 114.02.100.2120.0210.000.00 3,480.00 BUILDING/DEPT BUDGET 114.02.100.2120.0220.000.00 4,640.00 BUILDING/DEPT BUDGET 114.02.100.2225.0210.000.00 6,960.00 BUILDING/DEPT BUDGET 114.02.100.2225.0220.000.00 8,120.00 BUILDING/DEPT BUDGET 114.02.100.2400.0210.000.00 13,340.00 BUILDING/DEPT BUDGET 114.02.100.2400.0220.000.00 13,340.00 BUILDING/DEPT BUDGET 114.02.100.2400.0230.000.00 4,060.00 BUILDING/DEPT BUDGET 114.02.100.2400.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.02.100.2600.0210.000.00 4,640.00 BUILDING/DEPT BUDGET 114.02.100.2600.0230.000.00 5,800.00 BUILDING/DEPT BUDGET 114.02.100.2700.0210.000.00 580.00 400 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 114.02.100.2700.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.02.100.2700.0230.000.00 580.00 BUILDING/DEPT BUDGET 114.02.280.1900.0210.000.00 10,440.00 BUILDING/DEPT BUDGET 114.02.280.1900.0220.000.00 12,760.00 BUILDING/DEPT BUDGET 114.02.280.1900.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.02.280.2140.0210.000.00 2,900.00 BUILDING/DEPT BUDGET 114.02.280.2140.0220.000.00 3,480.00 BUILDING/DEPT BUDGET 114.02.280.2150.0210.000.00 3,480.00 BUILDING/DEPT BUDGET 114.02.280.2150.0220.000.00 4,640.00 BUILDING/DEPT BUDGET 114.02.280.2160.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.02.280.2160.0230.000.00 1,740.00 BUILDING/DEPT BUDGET 114.02.910.3100.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.02.910.3100.0230.000.00 1,740.00 BUILDING/DEPT BUDGET 114.03.100.2600.0210.000.00 2,900.00 BUILDING/DEPT BUDGET 114.03.100.2600.0230.000.00 1,740.00 BUILDING/DEPT BUDGET 114.03.100.2700.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.03.100.2700.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.03.280.1900.0210.000.00 9,860.00 BUILDING/DEPT BUDGET 114.03.280.1900.0220.000.00 13,920.00 BUILDING/DEPT BUDGET 114.03.280.1900.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.03.280.2140.0210.000.00 2,900.00 BUILDING/DEPT BUDGET 114.03.280.2140.0220.000.00 3,480.00 BUILDING/DEPT BUDGET 114.03.280.2150.0210.000.00 2,320.00 BUILDING/DEPT BUDGET 114.03.280.2150.0220.000.00 2,900.00 BUILDING/DEPT BUDGET 114.03.280.2160.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.03.280.2160.0230.000.00 1,160.00 BUILDING/DEPT BUDGET 114.04.100.1340.0210.000.00 4,060.00 BUILDING/DEPT BUDGET 114.04.100.1340.0220.000.00 5,220.00 BUILDING/DEPT BUDGET 114.04.100.1470.0210.000.00 4,640.00 BUILDING/DEPT BUDGET 114.04.100.1470.0220.000.00 6,380.00 BUILDING/DEPT BUDGET 114.04.100.1472.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.04.100.1660.0210.000.00 5,220.00 BUILDING/DEPT BUDGET 114.04.100.1660.0220.000.00 6,960.00 BUILDING/DEPT BUDGET 114.04.100.1670.0210.000.00 65,540.00 BUILDING/DEPT BUDGET 114.04.100.1670.0220.000.00 105,560.00 BUILDING/DEPT BUDGET 114.04.100.1670.0240.000.00 2,900.00 BUILDING/DEPT BUDGET 114.04.100.1674.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.04.100.1674.0220.000.00 1,160.00 BUILDING/DEPT BUDGET 114.04.100.2100.0210.000.00 3,480.00 BUILDING/DEPT BUDGET 114.04.100.2100.0220.000.00 4,060.00 BUILDING/DEPT BUDGET 114.04.100.2120.0210.000.00 5,220.00 BUILDING/DEPT BUDGET 114.04.100.2120.0220.000.00 6,380.00 BUILDING/DEPT BUDGET 114.04.100.2130.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.04.100.2130.0220.000.00 1,160.00 BUILDING/DEPT BUDGET 114.04.100.2225.0210.000.00 5,800.00 BUILDING/DEPT BUDGET 114.04.100.2225.0220.000.00 8,120.00 BUILDING/DEPT BUDGET 114.04.100.2400.0210.000.00 10,440.00 BUILDING/DEPT BUDGET 114.04.100.2400.0220.000.00 12,180.00 BUILDING/DEPT BUDGET 114.04.100.2400.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.04.100.2600.0210.000.00 4,640.00 BUILDING/DEPT BUDGET 114.04.100.2600.0230.000.00 5,220.00 BUILDING/DEPT BUDGET 114.04.100.2700.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.04.100.2700.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.04.280.1900.0210.000.00 22,040.00 BUILDING/DEPT BUDGET 114.04.280.1900.0220.000.00 26,100.00 BUILDING/DEPT BUDGET 114.04.280.1900.0240.000.00 1,160.00 BUILDING/DEPT BUDGET 114.04.280.2140.0210.000.00 2,900.00 BUILDING/DEPT BUDGET 114.04.280.2140.0220.000.00 3,480.00 BUILDING/DEPT BUDGET 114.04.280.2150.0210.000.00 9,860.00 BUILDING/DEPT BUDGET 114.04.280.2150.0220.000.00 12,760.00 BUILDING/DEPT BUDGET 114.04.280.2150.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.04.280.2160.0210.000.00 2,900.00 BUILDING/DEPT BUDGET 114.04.280.2160.0230.000.00 2,900.00 BUILDING/DEPT BUDGET 114.04.910.3100.0210.000.00 580.00 401 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 114.04.910.3100.0230.000.00 580.00 BUILDING/DEPT BUDGET 114.05.100.1250.0210.000.00 3,480.00 BUILDING/DEPT BUDGET 114.05.100.1250.0220.000.00 4,640.00 BUILDING/DEPT BUDGET 114.05.100.1340.0210.000.00 8,120.00 BUILDING/DEPT BUDGET 114.05.100.1340.0220.000.00 9,860.00 BUILDING/DEPT BUDGET 114.05.100.1340.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.05.100.1470.0210.000.00 6,960.00 BUILDING/DEPT BUDGET 114.05.100.1470.0220.000.00 9,280.00 BUILDING/DEPT BUDGET 114.05.100.1470.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.05.100.1670.0210.000.00 109,040.00 BUILDING/DEPT BUDGET 114.05.100.1670.0220.000.00 201,260.00 BUILDING/DEPT BUDGET 114.05.100.1670.0240.000.00 4,640.00 BUILDING/DEPT BUDGET 114.05.100.2100.0210.000.00 5,800.00 BUILDING/DEPT BUDGET 114.05.100.2100.0220.000.00 7,540.00 BUILDING/DEPT BUDGET 114.05.100.2100.0230.000.00 1,160.00 BUILDING/DEPT BUDGET 114.05.100.2100.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.05.100.2120.0210.000.00 7,540.00 BUILDING/DEPT BUDGET 114.05.100.2120.0220.000.00 11,020.00 BUILDING/DEPT BUDGET 114.05.100.2120.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.05.100.2130.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.05.100.2130.0220.000.00 1,160.00 BUILDING/DEPT BUDGET 114.05.100.2225.0210.000.00 6,380.00 BUILDING/DEPT BUDGET 114.05.100.2225.0220.000.00 8,120.00 BUILDING/DEPT BUDGET 114.05.100.2225.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.05.100.2400.0210.000.00 19,720.00 BUILDING/DEPT BUDGET 114.05.100.2400.0220.000.00 20,880.00 BUILDING/DEPT BUDGET 114.05.100.2400.0230.000.00 4,640.00 BUILDING/DEPT BUDGET 114.05.100.2400.0240.000.00 1,160.00 BUILDING/DEPT BUDGET 114.05.100.2600.0210.000.00 8,120.00 BUILDING/DEPT BUDGET 114.05.100.2600.0230.000.00 9,280.00 BUILDING/DEPT BUDGET 114.05.100.2600.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.05.100.2700.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.05.100.2700.0220.000.00 1,160.00 BUILDING/DEPT BUDGET 114.05.280.1900.0210.000.00 8,120.00 BUILDING/DEPT BUDGET 114.05.280.1900.0220.000.00 11,020.00 BUILDING/DEPT BUDGET 114.05.280.1900.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.05.280.2140.0210.000.00 5,800.00 BUILDING/DEPT BUDGET 114.05.280.2140.0220.000.00 7,540.00 BUILDING/DEPT BUDGET 114.05.280.2150.0210.000.00 2,320.00 BUILDING/DEPT BUDGET 114.05.280.2150.0220.000.00 3,480.00 BUILDING/DEPT BUDGET 114.05.280.2160.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.05.280.2160.0220.000.00 1,740.00 BUILDING/DEPT BUDGET 114.05.910.3100.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.05.910.3100.0230.000.00 580.00 BUILDING/DEPT BUDGET 114.06.100.1250.0210.000.00 3,480.00 BUILDING/DEPT BUDGET 114.06.100.1250.0220.000.00 10,440.00 BUILDING/DEPT BUDGET 114.06.100.1340.0210.000.00 8,120.00 BUILDING/DEPT BUDGET 114.06.100.1340.0220.000.00 9,860.00 BUILDING/DEPT BUDGET 114.06.100.1340.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.06.100.1470.0210.000.00 8,120.00 BUILDING/DEPT BUDGET 114.06.100.1470.0220.000.00 10,440.00 BUILDING/DEPT BUDGET 114.06.100.1470.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.06.100.1670.0210.000.00 114,260.00 BUILDING/DEPT BUDGET 114.06.100.1670.0220.000.00 149,640.00 BUILDING/DEPT BUDGET 114.06.100.1670.0240.000.00 5,220.00 BUILDING/DEPT BUDGET 114.06.100.1674.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.06.100.1674.0220.000.00 1,160.00 BUILDING/DEPT BUDGET 114.06.100.2100.0210.000.00 7,540.00 BUILDING/DEPT BUDGET 114.06.100.2100.0220.000.00 10,440.00 BUILDING/DEPT BUDGET 114.06.100.2100.0230.000.00 580.00 BUILDING/DEPT BUDGET 114.06.100.2100.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.06.100.2120.0210.000.00 11,600.00 BUILDING/DEPT BUDGET 114.06.100.2120.0220.000.00 14,500.00 BUILDING/DEPT BUDGET 114.06.100.2120.0240.000.00 580.00 402 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 114.06.100.2130.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.06.100.2130.0220.000.00 1,160.00 BUILDING/DEPT BUDGET 114.06.100.2225.0210.000.00 6,960.00 BUILDING/DEPT BUDGET 114.06.100.2225.0220.000.00 10,440.00 BUILDING/DEPT BUDGET 114.06.100.2225.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.06.100.2400.0210.000.00 11,600.00 BUILDING/DEPT BUDGET 114.06.100.2400.0220.000.00 9,860.00 BUILDING/DEPT BUDGET 114.06.100.2400.0230.000.00 5,220.00 BUILDING/DEPT BUDGET 114.06.100.2400.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.06.100.2600.0210.000.00 9,860.00 BUILDING/DEPT BUDGET 114.06.100.2600.0230.000.00 11,600.00 BUILDING/DEPT BUDGET 114.06.100.2600.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.06.100.2700.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.06.100.2700.0220.000.00 1,740.00 BUILDING/DEPT BUDGET 114.06.280.1900.0210.000.00 29,000.00 BUILDING/DEPT BUDGET 114.06.280.1900.0220.000.00 38,280.00 BUILDING/DEPT BUDGET 114.06.280.1900.0240.000.00 1,160.00 BUILDING/DEPT BUDGET 114.06.280.2140.0210.000.00 6,380.00 BUILDING/DEPT BUDGET 114.06.280.2140.0220.000.00 7,540.00 BUILDING/DEPT BUDGET 114.06.280.2150.0210.000.00 4,640.00 BUILDING/DEPT BUDGET 114.06.280.2150.0220.000.00 5,220.00 BUILDING/DEPT BUDGET 114.06.280.2160.0210.000.00 1,740.00 BUILDING/DEPT BUDGET 114.06.280.2160.0230.000.00 1,740.00 BUILDING/DEPT BUDGET 114.06.910.3100.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.06.910.3100.0230.000.00 1,160.00 BUILDING/DEPT BUDGET 114.07.100.1250.0210.000.00 2,900.00 BUILDING/DEPT BUDGET 114.07.100.1250.0220.000.00 3,480.00 BUILDING/DEPT BUDGET 114.07.100.1340.0210.000.00 8,700.00 BUILDING/DEPT BUDGET 114.07.100.1340.0220.000.00 10,440.00 BUILDING/DEPT BUDGET 114.07.100.1340.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.07.100.1470.0210.000.00 8,120.00 BUILDING/DEPT BUDGET 114.07.100.1470.0220.000.00 9,280.00 BUILDING/DEPT BUDGET 114.07.100.1470.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.07.100.1472.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.07.100.1472.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.07.100.1660.0210.000.00 5,800.00 BUILDING/DEPT BUDGET 114.07.100.1660.0220.000.00 6,380.00 BUILDING/DEPT BUDGET 114.07.100.1670.0210.000.00 105,560.00 BUILDING/DEPT BUDGET 114.07.100.1670.0220.000.00 135,720.00 BUILDING/DEPT BUDGET 114.07.100.1670.0240.000.00 4,640.00 BUILDING/DEPT BUDGET 114.07.100.1674.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.07.100.1674.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.07.100.2100.0210.000.00 5,800.00 BUILDING/DEPT BUDGET 114.07.100.2100.0220.000.00 8,120.00 BUILDING/DEPT BUDGET 114.07.100.2100.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.07.100.2120.0210.000.00 7,540.00 BUILDING/DEPT BUDGET 114.07.100.2120.0220.000.00 8,700.00 BUILDING/DEPT BUDGET 114.07.100.2120.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.07.100.2130.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.07.100.2130.0220.000.00 2,320.00 BUILDING/DEPT BUDGET 114.07.100.2225.0210.000.00 6,960.00 BUILDING/DEPT BUDGET 114.07.100.2225.0220.000.00 8,700.00 BUILDING/DEPT BUDGET 114.07.100.2225.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.07.100.2400.0210.000.00 15,080.00 BUILDING/DEPT BUDGET 114.07.100.2400.0220.000.00 13,920.00 BUILDING/DEPT BUDGET 114.07.100.2400.0230.000.00 6,380.00 BUILDING/DEPT BUDGET 114.07.100.2400.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.07.100.2600.0210.000.00 8,700.00 BUILDING/DEPT BUDGET 114.07.100.2600.0230.000.00 10,440.00 BUILDING/DEPT BUDGET 114.07.100.2600.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.07.100.2700.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.07.100.2700.0220.000.00 1,160.00 BUILDING/DEPT BUDGET 114.07.280.1900.0210.000.00 13,340.00 BUILDING/DEPT BUDGET 114.07.280.1900.0220.000.00 17,400.00 403 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 114.07.280.1900.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.07.280.2140.0210.000.00 4,640.00 BUILDING/DEPT BUDGET 114.07.280.2140.0220.000.00 5,800.00 BUILDING/DEPT BUDGET 114.07.280.2150.0210.000.00 9,280.00 BUILDING/DEPT BUDGET 114.07.280.2150.0220.000.00 11,600.00 BUILDING/DEPT BUDGET 114.07.280.2150.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.07.280.2160.0210.000.00 2,900.00 BUILDING/DEPT BUDGET 114.07.280.2160.0230.000.00 2,900.00 BUILDING/DEPT BUDGET 114.07.910.3100.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.07.910.3100.0230.000.00 1,740.00 BUILDING/DEPT BUDGET 114.08.100.1250.0210.000.00 2,900.00 BUILDING/DEPT BUDGET 114.08.100.1250.0220.000.00 4,060.00 BUILDING/DEPT BUDGET 114.08.100.1340.0210.000.00 9,860.00 BUILDING/DEPT BUDGET 114.08.100.1340.0220.000.00 12,760.00 BUILDING/DEPT BUDGET 114.08.100.1340.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.08.100.1470.0210.000.00 6,960.00 BUILDING/DEPT BUDGET 114.08.100.1470.0220.000.00 8,700.00 BUILDING/DEPT BUDGET 114.08.100.1470.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.08.100.1670.0210.000.00 108,460.00 BUILDING/DEPT BUDGET 114.08.100.1670.0220.000.00 143,260.00 BUILDING/DEPT BUDGET 114.08.100.1670.0240.000.00 5,220.00 BUILDING/DEPT BUDGET 114.08.100.1674.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.08.100.1674.0220.000.00 1,740.00 BUILDING/DEPT BUDGET 114.08.100.2100.0210.000.00 6,380.00 BUILDING/DEPT BUDGET 114.08.100.2100.0220.000.00 7,540.00 BUILDING/DEPT BUDGET 114.08.100.2100.0230.000.00 580.00 BUILDING/DEPT BUDGET 114.08.100.2100.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.08.100.2120.0210.000.00 11,020.00 BUILDING/DEPT BUDGET 114.08.100.2120.0220.000.00 14,500.00 BUILDING/DEPT BUDGET 114.08.100.2120.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.08.100.2225.0210.000.00 8,700.00 BUILDING/DEPT BUDGET 114.08.100.2225.0220.000.00 11,600.00 BUILDING/DEPT BUDGET 114.08.100.2225.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.08.100.2400.0210.000.00 15,660.00 BUILDING/DEPT BUDGET 114.08.100.2400.0220.000.00 13,920.00 BUILDING/DEPT BUDGET 114.08.100.2400.0230.000.00 5,220.00 BUILDING/DEPT BUDGET 114.08.100.2400.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.08.100.2600.0210.000.00 8,700.00 BUILDING/DEPT BUDGET 114.08.100.2600.0230.000.00 9,860.00 BUILDING/DEPT BUDGET 114.08.100.2600.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.08.100.2700.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.08.100.2700.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.08.280.1900.0210.000.00 20,300.00 BUILDING/DEPT BUDGET 114.08.280.1900.0220.000.00 26,100.00 BUILDING/DEPT BUDGET 114.08.280.1900.0240.000.00 1,160.00 BUILDING/DEPT BUDGET 114.08.280.2140.0210.000.00 5,220.00 BUILDING/DEPT BUDGET 114.08.280.2140.0220.000.00 7,540.00 BUILDING/DEPT BUDGET 114.08.280.2150.0210.000.00 3,480.00 BUILDING/DEPT BUDGET 114.08.280.2150.0220.000.00 4,640.00 BUILDING/DEPT BUDGET 114.08.280.2160.0210.000.00 1,740.00 BUILDING/DEPT BUDGET 114.08.280.2160.0220.000.00 2,900.00 BUILDING/DEPT BUDGET 114.08.910.3100.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.08.910.3100.0230.000.00 1,160.00 BUILDING/DEPT BUDGET 114.31.100.1140.0210.000.00 11,600.00 BUILDING/DEPT BUDGET 114.31.100.1140.0220.000.00 14,500.00 BUILDING/DEPT BUDGET 114.31.100.1140.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.31.100.1240.0210.000.00 2,900.00 BUILDING/DEPT BUDGET 114.31.100.1240.0220.000.00 4,060.00 BUILDING/DEPT BUDGET 114.31.100.1250.0210.000.00 3,480.00 BUILDING/DEPT BUDGET 114.31.100.1250.0220.000.00 4,060.00 BUILDING/DEPT BUDGET 114.31.100.1270.0210.000.00 12,180.00 BUILDING/DEPT BUDGET 114.31.100.1270.0220.000.00 16,240.00 BUILDING/DEPT BUDGET 114.31.100.1270.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.31.100.1370.0210.000.00 5,800.00 404 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 114.31.100.1370.0220.000.00 7,540.00 BUILDING/DEPT BUDGET 114.31.100.1470.0210.000.00 22,620.00 BUILDING/DEPT BUDGET 114.31.100.1470.0220.000.00 29,580.00 BUILDING/DEPT BUDGET 114.31.100.1470.0240.000.00 1,160.00 BUILDING/DEPT BUDGET 114.31.100.1472.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.31.100.1472.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.31.100.1670.0210.000.00 149,060.00 BUILDING/DEPT BUDGET 114.31.100.1670.0220.000.00 204,740.00 BUILDING/DEPT BUDGET 114.31.100.1670.0240.000.00 6,960.00 BUILDING/DEPT BUDGET 114.31.100.2100.0210.000.00 4,060.00 BUILDING/DEPT BUDGET 114.31.100.2100.0220.000.00 4,060.00 BUILDING/DEPT BUDGET 114.31.100.2120.0210.000.00 13,920.00 BUILDING/DEPT BUDGET 114.31.100.2120.0220.000.00 13,340.00 BUILDING/DEPT BUDGET 114.31.100.2120.0230.000.00 3,480.00 BUILDING/DEPT BUDGET 114.31.100.2120.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.31.100.2130.0210.000.00 2,320.00 BUILDING/DEPT BUDGET 114.31.100.2130.0220.000.00 2,900.00 BUILDING/DEPT BUDGET 114.31.100.2225.0210.000.00 12,180.00 BUILDING/DEPT BUDGET 114.31.100.2225.0220.000.00 14,500.00 BUILDING/DEPT BUDGET 114.31.100.2225.0230.000.00 1,160.00 BUILDING/DEPT BUDGET 114.31.100.2225.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.31.100.2400.0210.000.00 29,580.00 BUILDING/DEPT BUDGET 114.31.100.2400.0220.000.00 32,480.00 BUILDING/DEPT BUDGET 114.31.100.2400.0230.000.00 4,640.00 BUILDING/DEPT BUDGET 114.31.100.2400.0240.000.00 1,160.00 BUILDING/DEPT BUDGET 114.31.100.2600.0210.000.00 17,980.00 BUILDING/DEPT BUDGET 114.31.100.2600.0230.000.00 20,880.00 BUILDING/DEPT BUDGET 114.31.100.2600.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.31.100.2700.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.31.100.2700.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.31.280.1900.0210.000.00 51,040.00 BUILDING/DEPT BUDGET 114.31.280.1900.0220.000.00 66,700.00 BUILDING/DEPT BUDGET 114.31.280.1900.0230.000.00 580.00 BUILDING/DEPT BUDGET 114.31.280.1900.0240.000.00 2,320.00 BUILDING/DEPT BUDGET 114.31.280.2140.0210.000.00 5,800.00 BUILDING/DEPT BUDGET 114.31.280.2140.0220.000.00 7,540.00 BUILDING/DEPT BUDGET 114.31.280.2150.0210.000.00 4,060.00 BUILDING/DEPT BUDGET 114.31.280.2150.0220.000.00 5,800.00 BUILDING/DEPT BUDGET 114.31.280.2160.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.31.280.2160.0230.000.00 1,740.00 BUILDING/DEPT BUDGET 114.31.329.1670.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.31.329.1670.0220.000.00 1,160.00 BUILDING/DEPT BUDGET 114.31.390.1410.0210.000.00 6,380.00 BUILDING/DEPT BUDGET 114.31.390.1410.0220.000.00 8,120.00 BUILDING/DEPT BUDGET 114.31.390.1410.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.31.710.3409.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.31.710.3409.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.31.710.3410.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.31.710.3410.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.31.710.3411.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.31.710.3420.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.31.710.3420.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.31.720.3500.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.31.720.3500.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.31.720.3501.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.31.720.3502.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.31.720.3502.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.31.720.3504.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.31.720.3507.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.31.720.3508.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.31.720.3510.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.31.910.3100.0210.000.00 2,900.00 BUILDING/DEPT BUDGET 114.31.910.3100.0230.000.00 3,480.00 BUILDING/DEPT BUDGET 114.32.100.1140.0210.000.00 4,640.00 405 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 114.32.100.1140.0220.000.00 5,220.00 BUILDING/DEPT BUDGET 114.32.100.1250.0210.000.00 8,700.00 BUILDING/DEPT BUDGET 114.32.100.1250.0220.000.00 11,020.00 BUILDING/DEPT BUDGET 114.32.100.1250.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.32.100.1270.0210.000.00 29,000.00 BUILDING/DEPT BUDGET 114.32.100.1270.0220.000.00 36,540.00 BUILDING/DEPT BUDGET 114.32.100.1270.0240.000.00 1,160.00 BUILDING/DEPT BUDGET 114.32.100.1470.0210.000.00 30,160.00 BUILDING/DEPT BUDGET 114.32.100.1470.0220.000.00 38,280.00 BUILDING/DEPT BUDGET 114.32.100.1470.0240.000.00 1,160.00 BUILDING/DEPT BUDGET 114.32.100.1472.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.32.100.1670.0210.000.00 171,100.00 BUILDING/DEPT BUDGET 114.32.100.1670.0220.000.00 219,820.00 BUILDING/DEPT BUDGET 114.32.100.1670.0240.000.00 7,540.00 BUILDING/DEPT BUDGET 114.32.100.2100.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.32.100.2100.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.32.100.2120.0210.000.00 19,720.00 BUILDING/DEPT BUDGET 114.32.100.2120.0220.000.00 20,880.00 BUILDING/DEPT BUDGET 114.32.100.2120.0230.000.00 2,320.00 BUILDING/DEPT BUDGET 114.32.100.2120.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.32.100.2130.0210.000.00 1,740.00 BUILDING/DEPT BUDGET 114.32.100.2130.0220.000.00 2,900.00 BUILDING/DEPT BUDGET 114.32.100.2225.0210.000.00 15,660.00 BUILDING/DEPT BUDGET 114.32.100.2225.0220.000.00 41,180.00 BUILDING/DEPT BUDGET 114.32.100.2225.0230.000.00 2,320.00 BUILDING/DEPT BUDGET 114.32.100.2225.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.32.100.2400.0210.000.00 27,840.00 BUILDING/DEPT BUDGET 114.32.100.2400.0220.000.00 28,420.00 BUILDING/DEPT BUDGET 114.32.100.2400.0230.000.00 6,960.00 BUILDING/DEPT BUDGET 114.32.100.2400.0240.000.00 1,160.00 BUILDING/DEPT BUDGET 114.32.100.2600.0210.000.00 15,080.00 BUILDING/DEPT BUDGET 114.32.100.2600.0230.000.00 16,820.00 BUILDING/DEPT BUDGET 114.32.100.2600.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.32.100.2700.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.32.100.2700.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.32.280.1900.0210.000.00 42,340.00 BUILDING/DEPT BUDGET 114.32.280.1900.0220.000.00 52,780.00 BUILDING/DEPT BUDGET 114.32.280.1900.0230.000.00 580.00 BUILDING/DEPT BUDGET 114.32.280.1900.0240.000.00 1,740.00 BUILDING/DEPT BUDGET 114.32.280.2140.0210.000.00 6,960.00 BUILDING/DEPT BUDGET 114.32.280.2140.0220.000.00 8,120.00 BUILDING/DEPT BUDGET 114.32.280.2150.0210.000.00 5,800.00 BUILDING/DEPT BUDGET 114.32.280.2150.0220.000.00 6,960.00 BUILDING/DEPT BUDGET 114.32.280.2160.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.32.280.2160.0230.000.00 1,740.00 BUILDING/DEPT BUDGET 114.32.390.1410.0210.000.00 6,380.00 BUILDING/DEPT BUDGET 114.32.390.1410.0220.000.00 8,120.00 BUILDING/DEPT BUDGET 114.32.710.3400.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.32.710.3400.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.32.710.3409.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.32.710.3409.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.32.710.3410.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.32.710.3411.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.32.710.3411.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.32.710.3420.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.32.710.3420.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.32.710.3429.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.32.710.3429.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.32.720.3500.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.32.720.3500.0220.000.00 1,160.00 BUILDING/DEPT BUDGET 114.32.720.3501.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.32.720.3502.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.32.720.3504.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.32.720.3507.0210.000.00 580.00 406 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 114.32.720.3508.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.32.720.3508.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.32.720.3510.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.32.910.3100.0210.000.00 2,320.00 BUILDING/DEPT BUDGET 114.32.910.3100.0230.000.00 2,900.00 BUILDING/DEPT BUDGET 114.50.100.1470.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.50.100.1470.0230.000.00 1,740.00 BUILDING/DEPT BUDGET 114.50.100.2212.0210.000.00 8,120.00 BUILDING/DEPT BUDGET 114.50.100.2212.0220.000.00 20,880.00 BUILDING/DEPT BUDGET 114.50.100.2212.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.50.100.2320.0210.000.00 14,500.00 BUILDING/DEPT BUDGET 114.50.100.2320.0220.000.00 7,540.00 BUILDING/DEPT BUDGET 114.50.100.2320.0230.000.00 2,900.00 BUILDING/DEPT BUDGET 114.50.100.2320.0240.000.00 1,160.00 BUILDING/DEPT BUDGET 114.50.100.2330.0210.000.00 16,240.00 BUILDING/DEPT BUDGET 114.50.100.2330.0220.000.00 12,760.00 BUILDING/DEPT BUDGET 114.50.100.2330.0230.000.00 7,540.00 BUILDING/DEPT BUDGET 114.50.100.2330.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.50.100.2340.0210.000.00 12,180.00 BUILDING/DEPT BUDGET 114.50.100.2340.0230.000.00 14,500.00 BUILDING/DEPT BUDGET 114.50.100.2340.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.50.100.2400.0210.000.00 4,640.00 BUILDING/DEPT BUDGET 114.50.100.2400.0220.000.00 6,960.00 BUILDING/DEPT BUDGET 114.50.100.2510.0210.000.00 20,300.00 BUILDING/DEPT BUDGET 114.50.100.2510.0220.000.00 1,740.00 BUILDING/DEPT BUDGET 114.50.100.2510.0230.000.00 23,780.00 BUILDING/DEPT BUDGET 114.50.100.2510.0240.000.00 1,160.00 BUILDING/DEPT BUDGET 114.50.100.2580.0210.000.00 20,300.00 BUILDING/DEPT BUDGET 114.50.100.2580.0230.000.00 22,620.00 BUILDING/DEPT BUDGET 114.50.100.2580.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.50.100.2600.0210.000.00 14,500.00 BUILDING/DEPT BUDGET 114.50.100.2600.0220.000.00 2,900.00 BUILDING/DEPT BUDGET 114.50.100.2600.0230.000.00 15,080.00 BUILDING/DEPT BUDGET 114.50.100.2600.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.50.100.2700.0210.000.00 2,900.00 BUILDING/DEPT BUDGET 114.50.100.2700.0230.000.00 3,480.00 BUILDING/DEPT BUDGET 114.50.271.2510.0210.000.00 1,740.00 BUILDING/DEPT BUDGET 114.50.271.2510.0220.000.00 2,320.00 BUILDING/DEPT BUDGET 114.50.280.2490.0210.000.00 28,420.00 BUILDING/DEPT BUDGET 114.50.280.2490.0220.000.00 34,220.00 BUILDING/DEPT BUDGET 114.50.280.2490.0230.000.00 4,060.00 BUILDING/DEPT BUDGET 114.50.280.2490.0240.000.00 1,160.00 BUILDING/DEPT BUDGET 114.50.316.2330.0210.000.00 4,060.00 BUILDING/DEPT BUDGET 114.50.316.2330.0230.000.00 5,220.00 BUILDING/DEPT BUDGET 114.50.316.2580.0210.000.00 4,640.00 BUILDING/DEPT BUDGET 114.50.316.2580.0230.000.00 5,220.00 BUILDING/DEPT BUDGET 114.50.890.3300.0210.000.00 5,800.00 BUILDING/DEPT BUDGET 114.50.890.3300.0230.000.00 6,960.00 BUILDING/DEPT BUDGET 114.50.920.3235.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.50.920.3235.0230.000.00 1,740.00 BUILDING/DEPT BUDGET 114.50.920.3236.0210.000.00 2,320.00 BUILDING/DEPT BUDGET 114.50.920.3236.0230.000.00 4,060.00 BUILDING/DEPT BUDGET 114.50.920.3237.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.50.920.3237.0230.000.00 1,740.00 BUILDING/DEPT BUDGET 114.61.100.2210.0210.000.00 1,740.00 BUILDING/DEPT BUDGET 114.61.100.2210.0230.000.00 2,320.00 BUILDING/DEPT BUDGET 114.61.100.2540.0210.000.00 4,640.00 BUILDING/DEPT BUDGET 114.61.100.2540.0230.000.00 5,220.00 BUILDING/DEPT BUDGET 114.61.100.2600.0210.000.00 1,740.00 BUILDING/DEPT BUDGET 114.61.100.2600.0230.000.00 1,740.00 BUILDING/DEPT BUDGET 114.61.910.3100.0210.000.00 17,980.00 BUILDING/DEPT BUDGET 114.61.910.3100.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.61.910.3100.0230.000.00 22,040.00 BUILDING/DEPT BUDGET 114.61.910.3100.0240.000.00 580.00 407 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 114.99.100.1000.0210.000.00 87,580.00 BUILDING/DEPT BUDGET 114.99.100.1000.0220.000.00 77,140.00 BUILDING/DEPT BUDGET 114.99.100.1000.0240.000.00 2,900.00 BUILDING/DEPT BUDGET 114.99.100.1470.0210.000.00 5,220.00 BUILDING/DEPT BUDGET 114.99.100.1470.0220.000.00 6,380.00 BUILDING/DEPT BUDGET 114.99.100.1670.0210.000.00 5,220.00 BUILDING/DEPT BUDGET 114.99.100.1670.0220.000.00 29,580.00 BUILDING/DEPT BUDGET 114.99.100.2100.0210.000.00 2,320.00 BUILDING/DEPT BUDGET 114.99.100.2100.0220.000.00 4,640.00 BUILDING/DEPT BUDGET 114.99.100.2130.0210.000.00 3,480.00 BUILDING/DEPT BUDGET 114.99.100.2130.0220.000.00 4,640.00 BUILDING/DEPT BUDGET 114.99.100.2135.0210.000.00 4,060.00 BUILDING/DEPT BUDGET 114.99.100.2135.0220.000.00 4,640.00 BUILDING/DEPT BUDGET 114.99.100.2213.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.99.100.2213.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.99.100.2300.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.99.100.2300.0230.000.00 580.00 BUILDING/DEPT BUDGET 114.99.100.2400.0210.000.00 2,900.00 BUILDING/DEPT BUDGET 114.99.100.2400.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.99.100.2400.0230.000.00 2,320.00 BUILDING/DEPT BUDGET 114.99.100.2510.0210.000.00 1,740.00 BUILDING/DEPT BUDGET 114.99.100.2510.0220.000.00 6,960.00 BUILDING/DEPT BUDGET 114.99.100.2540.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.99.100.2540.0230.000.00 580.00 BUILDING/DEPT BUDGET 114.99.100.2600.0210.000.00 22,040.00 BUILDING/DEPT BUDGET 114.99.100.2600.0220.000.00 5,220.00 BUILDING/DEPT BUDGET 114.99.100.2600.0230.000.00 23,200.00 BUILDING/DEPT BUDGET 114.99.100.2600.0240.000.00 1,160.00 BUILDING/DEPT BUDGET 114.99.100.2700.0210.000.00 1,160.00 BUILDING/DEPT BUDGET 114.99.100.2700.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.99.260.1245.0210.000.00 2,900.00 BUILDING/DEPT BUDGET 114.99.260.1245.0220.000.00 3,480.00 BUILDING/DEPT BUDGET 114.99.271.1670.0220.000.00 4,640.00 BUILDING/DEPT BUDGET 114.99.280.1900.0210.000.00 20,880.00 BUILDING/DEPT BUDGET 114.99.280.1900.0220.000.00 23,780.00 BUILDING/DEPT BUDGET 114.99.280.1900.0240.000.00 1,160.00 BUILDING/DEPT BUDGET 114.99.280.2145.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.99.280.2150.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.99.280.2150.0220.000.00 580.00 BUILDING/DEPT BUDGET 114.99.280.2160.0210.000.00 9,280.00 BUILDING/DEPT BUDGET 114.99.280.2160.0220.000.00 1,160.00 BUILDING/DEPT BUDGET 114.99.280.2160.0230.000.00 12,180.00 BUILDING/DEPT BUDGET 114.99.280.2160.0240.000.00 580.00 BUILDING/DEPT BUDGET 114.99.360.1680.0210.000.00 5,800.00 BUILDING/DEPT BUDGET 114.99.360.1680.0220.000.00 7,540.00 BUILDING/DEPT BUDGET 114.99.720.3500.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.99.910.3100.0210.000.00 580.00 BUILDING/DEPT BUDGET 114.99.910.3100.0230.000.00 580.00 BUILDING/DEPT BUDGET 114.99.920.3235.0210.000.00 9,280.00 BUILDING/DEPT BUDGET 114.99.920.3235.0220.000.00 3,480.00 BUILDING/DEPT BUDGET 114.99.920.3235.0230.000.00 580.00 BUILDING/DEPT BUDGET 114.99.920.3235.0240.000.00 580.00 BUILDING/DEPT BUDGET 214.41.100.1100.0210.000.00 - BUILDING/DEPT BUDGET 214.41.100.1100.0220.000.00 1,980.00 BUILDING/DEPT BUDGET 214.41.100.1140.0210.000.00 19,470.00 BUILDING/DEPT BUDGET 214.41.100.1140.0220.000.00 24,420.00 BUILDING/DEPT BUDGET 214.41.100.1140.0240.000.00 990.00 BUILDING/DEPT BUDGET 214.41.100.1240.0210.000.00 73,260.00 BUILDING/DEPT BUDGET 214.41.100.1240.0220.000.00 91,410.00 BUILDING/DEPT BUDGET 214.41.100.1240.0240.000.00 3,300.00 BUILDING/DEPT BUDGET 214.41.100.1270.0210.000.00 23,760.00 BUILDING/DEPT BUDGET 214.41.100.1270.0220.000.00 31,020.00 BUILDING/DEPT BUDGET 214.41.100.1270.0240.000.00 990.00 BUILDING/DEPT BUDGET 214.41.100.1340.0210.000.00 25,410.00 408 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 214.41.100.1340.0220.000.00 31,350.00 BUILDING/DEPT BUDGET 214.41.100.1340.0240.000.00 990.00 BUILDING/DEPT BUDGET 214.41.100.1440.0210.000.00 56,100.00 BUILDING/DEPT BUDGET 214.41.100.1440.0220.000.00 103,950.00 BUILDING/DEPT BUDGET 214.41.100.1440.0240.000.00 2,640.00 BUILDING/DEPT BUDGET 214.41.100.1470.0210.000.00 16,170.00 BUILDING/DEPT BUDGET 214.41.100.1470.0220.000.00 19,470.00 BUILDING/DEPT BUDGET 214.41.100.1470.0240.000.00 660.00 BUILDING/DEPT BUDGET 214.41.100.1510.0210.000.00 39,930.00 BUILDING/DEPT BUDGET 214.41.100.1510.0220.000.00 50,160.00 BUILDING/DEPT BUDGET 214.41.100.1510.0240.000.00 1,650.00 BUILDING/DEPT BUDGET 214.41.100.1570.0210.000.00 61,380.00 BUILDING/DEPT BUDGET 214.41.100.1570.0220.000.00 98,010.00 BUILDING/DEPT BUDGET 214.41.100.1570.0240.000.00 2,640.00 BUILDING/DEPT BUDGET 214.41.100.1900.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.41.100.2100.0210.000.00 6,600.00 BUILDING/DEPT BUDGET 214.41.100.2100.0220.000.00 5,610.00 BUILDING/DEPT BUDGET 214.41.100.2100.0230.000.00 2,970.00 BUILDING/DEPT BUDGET 214.41.100.2100.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.41.100.2110.0210.000.00 6,930.00 BUILDING/DEPT BUDGET 214.41.100.2110.0220.000.00 9,240.00 BUILDING/DEPT BUDGET 214.41.100.2110.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.41.100.2120.0210.000.00 43,560.00 BUILDING/DEPT BUDGET 214.41.100.2120.0220.000.00 53,130.00 BUILDING/DEPT BUDGET 214.41.100.2120.0230.000.00 7,920.00 BUILDING/DEPT BUDGET 214.41.100.2120.0240.000.00 1,980.00 BUILDING/DEPT BUDGET 214.41.100.2123.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.41.100.2123.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.100.2130.0210.000.00 2,310.00 BUILDING/DEPT BUDGET 214.41.100.2130.0220.000.00 3,960.00 BUILDING/DEPT BUDGET 214.41.100.2213.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.41.100.2213.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.100.2225.0210.000.00 10,890.00 BUILDING/DEPT BUDGET 214.41.100.2225.0220.000.00 13,530.00 BUILDING/DEPT BUDGET 214.41.100.2225.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.41.100.2400.0210.000.00 47,190.00 BUILDING/DEPT BUDGET 214.41.100.2400.0220.000.00 43,890.00 BUILDING/DEPT BUDGET 214.41.100.2400.0230.000.00 13,860.00 BUILDING/DEPT BUDGET 214.41.100.2400.0240.000.00 1,980.00 BUILDING/DEPT BUDGET 214.41.100.2600.0210.000.00 45,870.00 BUILDING/DEPT BUDGET 214.41.100.2600.0230.000.00 52,140.00 BUILDING/DEPT BUDGET 214.41.100.2600.0240.000.00 1,980.00 BUILDING/DEPT BUDGET 214.41.150.1100.0210.000.00 2,970.00 BUILDING/DEPT BUDGET 214.41.150.1100.0220.000.00 3,960.00 BUILDING/DEPT BUDGET 214.41.150.1140.0210.000.00 1,320.00 BUILDING/DEPT BUDGET 214.41.150.1140.0220.000.00 1,650.00 BUILDING/DEPT BUDGET 214.41.150.1240.0210.000.00 4,620.00 BUILDING/DEPT BUDGET 214.41.150.1240.0220.000.00 6,270.00 BUILDING/DEPT BUDGET 214.41.150.1240.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.41.150.1340.0210.000.00 990.00 BUILDING/DEPT BUDGET 214.41.150.1340.0220.000.00 990.00 BUILDING/DEPT BUDGET 214.41.150.1440.0210.000.00 1,980.00 BUILDING/DEPT BUDGET 214.41.150.1440.0220.000.00 2,640.00 BUILDING/DEPT BUDGET 214.41.150.1570.0210.000.00 3,630.00 BUILDING/DEPT BUDGET 214.41.150.1570.0220.000.00 4,290.00 BUILDING/DEPT BUDGET 214.41.150.2400.0210.000.00 1,650.00 BUILDING/DEPT BUDGET 214.41.150.2400.0220.000.00 1,980.00 BUILDING/DEPT BUDGET 214.41.260.1245.0210.000.00 990.00 BUILDING/DEPT BUDGET 214.41.260.1245.0220.000.00 1,320.00 BUILDING/DEPT BUDGET 214.41.280.1900.0210.000.00 39,270.00 BUILDING/DEPT BUDGET 214.41.280.1900.0220.000.00 50,820.00 BUILDING/DEPT BUDGET 214.41.280.1900.0240.000.00 1,650.00 BUILDING/DEPT BUDGET 214.41.280.1913.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.280.2140.0210.000.00 7,260.00 409 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 214.41.280.2140.0220.000.00 8,580.00 BUILDING/DEPT BUDGET 214.41.280.2140.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.41.280.2150.0210.000.00 3,630.00 BUILDING/DEPT BUDGET 214.41.280.2150.0220.000.00 4,950.00 BUILDING/DEPT BUDGET 214.41.280.2150.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.41.280.2490.0210.000.00 1,980.00 BUILDING/DEPT BUDGET 214.41.280.2490.0230.000.00 2,640.00 BUILDING/DEPT BUDGET 214.41.329.2100.0210.000.00 2,970.00 BUILDING/DEPT BUDGET 214.41.329.2100.0220.000.00 3,300.00 BUILDING/DEPT BUDGET 214.41.390.1170.0210.000.00 9,900.00 BUILDING/DEPT BUDGET 214.41.390.1170.0220.000.00 12,540.00 BUILDING/DEPT BUDGET 214.41.390.1170.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.41.390.1370.0210.000.00 13,860.00 BUILDING/DEPT BUDGET 214.41.390.1370.0220.000.00 31,680.00 BUILDING/DEPT BUDGET 214.41.390.1370.0240.000.00 660.00 BUILDING/DEPT BUDGET 214.41.390.1410.0210.000.00 21,120.00 BUILDING/DEPT BUDGET 214.41.390.1410.0220.000.00 37,620.00 BUILDING/DEPT BUDGET 214.41.390.1410.0240.000.00 990.00 BUILDING/DEPT BUDGET 214.41.390.1640.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.41.390.1640.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.390.1649.0210.000.00 13,200.00 BUILDING/DEPT BUDGET 214.41.390.1649.0220.000.00 16,170.00 BUILDING/DEPT BUDGET 214.41.390.1649.0240.000.00 660.00 BUILDING/DEPT BUDGET 214.41.710.3400.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.41.710.3400.0220.000.00 660.00 BUILDING/DEPT BUDGET 214.41.710.3401.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.41.710.3401.0220.000.00 990.00 BUILDING/DEPT BUDGET 214.41.710.3402.0210.000.00 1,320.00 BUILDING/DEPT BUDGET 214.41.710.3402.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3406.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3406.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3409.0210.000.00 1,650.00 BUILDING/DEPT BUDGET 214.41.710.3409.0220.000.00 1,980.00 BUILDING/DEPT BUDGET 214.41.710.3410.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.41.710.3410.0220.000.00 660.00 BUILDING/DEPT BUDGET 214.41.710.3411.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.41.710.3411.0220.000.00 660.00 BUILDING/DEPT BUDGET 214.41.710.3412.0210.000.00 2,310.00 BUILDING/DEPT BUDGET 214.41.710.3412.0220.000.00 1,980.00 BUILDING/DEPT BUDGET 214.41.710.3413.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3413.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3414.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3414.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3418.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.41.710.3418.0220.000.00 660.00 BUILDING/DEPT BUDGET 214.41.710.3420.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3420.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3424.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3424.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3429.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3429.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3441.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3441.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3453.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.41.710.3453.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.720.3500.0210.000.00 18,810.00 BUILDING/DEPT BUDGET 214.41.720.3500.0220.000.00 10,560.00 BUILDING/DEPT BUDGET 214.41.720.3500.0230.000.00 12,870.00 BUILDING/DEPT BUDGET 214.41.720.3500.0240.000.00 990.00 BUILDING/DEPT BUDGET 214.41.720.3501.0210.000.00 990.00 BUILDING/DEPT BUDGET 214.41.720.3501.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.720.3502.0210.000.00 1,320.00 BUILDING/DEPT BUDGET 214.41.720.3502.0220.000.00 1,650.00 BUILDING/DEPT BUDGET 214.41.720.3503.0210.000.00 990.00 410 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 214.41.720.3504.0210.000.00 3,960.00 BUILDING/DEPT BUDGET 214.41.720.3504.0220.000.00 2,970.00 BUILDING/DEPT BUDGET 214.41.720.3504.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.41.720.3505.0210.000.00 990.00 BUILDING/DEPT BUDGET 214.41.720.3505.0220.000.00 990.00 BUILDING/DEPT BUDGET 214.41.720.3506.0210.000.00 1,320.00 BUILDING/DEPT BUDGET 214.41.720.3506.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.720.3507.0210.000.00 1,650.00 BUILDING/DEPT BUDGET 214.41.720.3507.0220.000.00 1,650.00 BUILDING/DEPT BUDGET 214.41.720.3508.0210.000.00 3,630.00 BUILDING/DEPT BUDGET 214.41.720.3508.0220.000.00 1,650.00 BUILDING/DEPT BUDGET 214.41.720.3509.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.41.720.3509.0220.000.00 660.00 BUILDING/DEPT BUDGET 214.41.720.3510.0210.000.00 2,310.00 BUILDING/DEPT BUDGET 214.41.720.3510.0220.000.00 660.00 BUILDING/DEPT BUDGET 214.41.720.3511.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.41.720.3512.0210.000.00 2,640.00 BUILDING/DEPT BUDGET 214.41.720.3512.0220.000.00 1,650.00 BUILDING/DEPT BUDGET 214.41.720.3515.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.41.720.3515.0220.000.00 990.00 BUILDING/DEPT BUDGET 214.41.720.3517.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.41.720.3517.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.41.910.3100.0210.000.00 4,620.00 BUILDING/DEPT BUDGET 214.41.910.3100.0230.000.00 5,280.00 BUILDING/DEPT BUDGET 214.41.910.3100.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.42.100.1100.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.42.100.1100.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.42.100.1140.0210.000.00 10,890.00 BUILDING/DEPT BUDGET 214.42.100.1140.0220.000.00 13,530.00 BUILDING/DEPT BUDGET 214.42.100.1140.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.42.100.1240.0210.000.00 50,160.00 BUILDING/DEPT BUDGET 214.42.100.1240.0220.000.00 63,030.00 BUILDING/DEPT BUDGET 214.42.100.1240.0240.000.00 2,310.00 BUILDING/DEPT BUDGET 214.42.100.1270.0210.000.00 19,140.00 BUILDING/DEPT BUDGET 214.42.100.1270.0220.000.00 23,100.00 BUILDING/DEPT BUDGET 214.42.100.1270.0240.000.00 990.00 BUILDING/DEPT BUDGET 214.42.100.1340.0210.000.00 26,730.00 BUILDING/DEPT BUDGET 214.42.100.1340.0220.000.00 34,650.00 BUILDING/DEPT BUDGET 214.42.100.1340.0240.000.00 1,320.00 BUILDING/DEPT BUDGET 214.42.100.1440.0210.000.00 38,940.00 BUILDING/DEPT BUDGET 214.42.100.1440.0220.000.00 48,840.00 BUILDING/DEPT BUDGET 214.42.100.1440.0240.000.00 1,650.00 BUILDING/DEPT BUDGET 214.42.100.1470.0210.000.00 10,230.00 BUILDING/DEPT BUDGET 214.42.100.1470.0220.000.00 12,540.00 BUILDING/DEPT BUDGET 214.42.100.1470.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.42.100.1510.0210.000.00 34,650.00 BUILDING/DEPT BUDGET 214.42.100.1510.0220.000.00 42,900.00 BUILDING/DEPT BUDGET 214.42.100.1510.0240.000.00 1,650.00 BUILDING/DEPT BUDGET 214.42.100.1570.0210.000.00 33,330.00 BUILDING/DEPT BUDGET 214.42.100.1570.0220.000.00 41,580.00 BUILDING/DEPT BUDGET 214.42.100.1570.0240.000.00 1,320.00 BUILDING/DEPT BUDGET 214.42.100.2100.0210.000.00 6,600.00 BUILDING/DEPT BUDGET 214.42.100.2100.0220.000.00 1,320.00 BUILDING/DEPT BUDGET 214.42.100.2100.0230.000.00 5,610.00 BUILDING/DEPT BUDGET 214.42.100.2100.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.42.100.2110.0210.000.00 6,270.00 BUILDING/DEPT BUDGET 214.42.100.2110.0220.000.00 8,250.00 BUILDING/DEPT BUDGET 214.42.100.2110.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.42.100.2120.0210.000.00 23,430.00 BUILDING/DEPT BUDGET 214.42.100.2120.0220.000.00 27,060.00 BUILDING/DEPT BUDGET 214.42.100.2120.0230.000.00 3,630.00 BUILDING/DEPT BUDGET 214.42.100.2120.0240.000.00 990.00 BUILDING/DEPT BUDGET 214.42.100.2123.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.42.100.2130.0210.000.00 2,640.00 411 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 214.42.100.2130.0220.000.00 3,630.00 BUILDING/DEPT BUDGET 214.42.100.2213.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.42.100.2213.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.42.100.2225.0210.000.00 11,220.00 BUILDING/DEPT BUDGET 214.42.100.2225.0220.000.00 13,860.00 BUILDING/DEPT BUDGET 214.42.100.2225.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.42.100.2400.0210.000.00 34,650.00 BUILDING/DEPT BUDGET 214.42.100.2400.0220.000.00 26,400.00 BUILDING/DEPT BUDGET 214.42.100.2400.0230.000.00 15,840.00 BUILDING/DEPT BUDGET 214.42.100.2400.0240.000.00 1,650.00 BUILDING/DEPT BUDGET 214.42.100.2600.0210.000.00 30,030.00 BUILDING/DEPT BUDGET 214.42.100.2600.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.42.100.2600.0230.000.00 33,660.00 BUILDING/DEPT BUDGET 214.42.100.2600.0240.000.00 1,320.00 BUILDING/DEPT BUDGET 214.42.260.1245.0210.000.00 1,320.00 BUILDING/DEPT BUDGET 214.42.260.1245.0220.000.00 1,650.00 BUILDING/DEPT BUDGET 214.42.280.1900.0210.000.00 40,260.00 BUILDING/DEPT BUDGET 214.42.280.1900.0220.000.00 49,500.00 BUILDING/DEPT BUDGET 214.42.280.1900.0240.000.00 1,650.00 BUILDING/DEPT BUDGET 214.42.280.2140.0210.000.00 5,280.00 BUILDING/DEPT BUDGET 214.42.280.2140.0220.000.00 6,600.00 BUILDING/DEPT BUDGET 214.42.280.2140.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.42.280.2150.0210.000.00 2,310.00 BUILDING/DEPT BUDGET 214.42.280.2150.0220.000.00 3,300.00 BUILDING/DEPT BUDGET 214.42.329.2100.0210.000.00 1,650.00 BUILDING/DEPT BUDGET 214.42.329.2100.0220.000.00 1,980.00 BUILDING/DEPT BUDGET 214.42.390.1170.0210.000.00 5,280.00 BUILDING/DEPT BUDGET 214.42.390.1170.0220.000.00 6,930.00 BUILDING/DEPT BUDGET 214.42.390.1170.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.42.390.1370.0210.000.00 5,280.00 BUILDING/DEPT BUDGET 214.42.390.1370.0220.000.00 6,600.00 BUILDING/DEPT BUDGET 214.42.390.1370.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.42.390.1410.0210.000.00 20,790.00 BUILDING/DEPT BUDGET 214.42.390.1410.0220.000.00 37,290.00 BUILDING/DEPT BUDGET 214.42.390.1410.0240.000.00 990.00 BUILDING/DEPT BUDGET 214.42.390.1640.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.42.390.1640.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.42.390.1649.0210.000.00 7,590.00 BUILDING/DEPT BUDGET 214.42.390.1649.0220.000.00 9,570.00 BUILDING/DEPT BUDGET 214.42.390.1649.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.42.710.3400.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.42.710.3400.0220.000.00 660.00 BUILDING/DEPT BUDGET 214.42.710.3402.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.42.710.3409.0210.000.00 1,320.00 BUILDING/DEPT BUDGET 214.42.710.3409.0220.000.00 1,650.00 BUILDING/DEPT BUDGET 214.42.710.3410.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.42.710.3410.0220.000.00 660.00 BUILDING/DEPT BUDGET 214.42.710.3411.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.42.710.3411.0220.000.00 660.00 BUILDING/DEPT BUDGET 214.42.710.3412.0210.000.00 1,320.00 BUILDING/DEPT BUDGET 214.42.710.3412.0220.000.00 990.00 BUILDING/DEPT BUDGET 214.42.710.3413.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.42.710.3413.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.42.710.3414.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.42.710.3414.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.42.710.3420.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.42.710.3420.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.42.710.3422.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.42.710.3422.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.42.710.3453.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.42.710.3453.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.42.720.3500.0210.000.00 14,850.00 BUILDING/DEPT BUDGET 214.42.720.3500.0220.000.00 10,230.00 BUILDING/DEPT BUDGET 214.42.720.3500.0230.000.00 7,260.00 412 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 214.42.720.3500.0240.000.00 660.00 BUILDING/DEPT BUDGET 214.42.720.3501.0210.000.00 990.00 BUILDING/DEPT BUDGET 214.42.720.3501.0220.000.00 1,320.00 BUILDING/DEPT BUDGET 214.42.720.3502.0210.000.00 1,980.00 BUILDING/DEPT BUDGET 214.42.720.3502.0220.000.00 1,650.00 BUILDING/DEPT BUDGET 214.42.720.3503.0210.000.00 990.00 BUILDING/DEPT BUDGET 214.42.720.3503.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.42.720.3504.0210.000.00 2,970.00 BUILDING/DEPT BUDGET 214.42.720.3504.0220.000.00 990.00 BUILDING/DEPT BUDGET 214.42.720.3505.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.42.720.3505.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.42.720.3506.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.42.720.3506.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.42.720.3507.0210.000.00 1,980.00 BUILDING/DEPT BUDGET 214.42.720.3507.0220.000.00 2,310.00 BUILDING/DEPT BUDGET 214.42.720.3508.0210.000.00 2,310.00 BUILDING/DEPT BUDGET 214.42.720.3508.0220.000.00 1,320.00 BUILDING/DEPT BUDGET 214.42.720.3510.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.42.720.3510.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.42.720.3511.0210.000.00 1,320.00 BUILDING/DEPT BUDGET 214.42.720.3512.0210.000.00 1,650.00 BUILDING/DEPT BUDGET 214.42.720.3515.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.42.910.3100.0210.000.00 7,920.00 BUILDING/DEPT BUDGET 214.42.910.3100.0230.000.00 8,910.00 BUILDING/DEPT BUDGET 214.42.910.3100.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.50.100.1470.0210.000.00 1,320.00 BUILDING/DEPT BUDGET 214.50.100.1470.0230.000.00 1,650.00 BUILDING/DEPT BUDGET 214.50.100.1770.0210.000.00 11,550.00 BUILDING/DEPT BUDGET 214.50.100.1770.0220.000.00 15,840.00 BUILDING/DEPT BUDGET 214.50.100.1770.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.50.100.2212.0210.000.00 4,620.00 BUILDING/DEPT BUDGET 214.50.100.2212.0220.000.00 15,510.00 BUILDING/DEPT BUDGET 214.50.100.2212.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.50.100.2320.0210.000.00 13,860.00 BUILDING/DEPT BUDGET 214.50.100.2320.0220.000.00 7,260.00 BUILDING/DEPT BUDGET 214.50.100.2320.0230.000.00 2,970.00 BUILDING/DEPT BUDGET 214.50.100.2320.0240.000.00 990.00 BUILDING/DEPT BUDGET 214.50.100.2330.0210.000.00 15,840.00 BUILDING/DEPT BUDGET 214.50.100.2330.0220.000.00 12,540.00 BUILDING/DEPT BUDGET 214.50.100.2330.0230.000.00 7,260.00 BUILDING/DEPT BUDGET 214.50.100.2330.0240.000.00 660.00 BUILDING/DEPT BUDGET 214.50.100.2340.0210.000.00 12,210.00 BUILDING/DEPT BUDGET 214.50.100.2340.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.50.100.2340.0230.000.00 14,520.00 BUILDING/DEPT BUDGET 214.50.100.2340.0240.000.00 660.00 BUILDING/DEPT BUDGET 214.50.100.2400.0210.000.00 4,620.00 BUILDING/DEPT BUDGET 214.50.100.2400.0220.000.00 6,600.00 BUILDING/DEPT BUDGET 214.50.100.2400.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.50.100.2490.0210.000.00 3,300.00 BUILDING/DEPT BUDGET 214.50.100.2490.0220.000.00 1,320.00 BUILDING/DEPT BUDGET 214.50.100.2490.0230.000.00 2,640.00 BUILDING/DEPT BUDGET 214.50.100.2510.0210.000.00 19,140.00 BUILDING/DEPT BUDGET 214.50.100.2510.0220.000.00 1,320.00 BUILDING/DEPT BUDGET 214.50.100.2510.0230.000.00 22,110.00 BUILDING/DEPT BUDGET 214.50.100.2510.0240.000.00 990.00 BUILDING/DEPT BUDGET 214.50.100.2580.0210.000.00 20,130.00 BUILDING/DEPT BUDGET 214.50.100.2580.0230.000.00 21,780.00 BUILDING/DEPT BUDGET 214.50.100.2580.0240.000.00 990.00 BUILDING/DEPT BUDGET 214.50.100.2600.0210.000.00 19,800.00 BUILDING/DEPT BUDGET 214.50.100.2600.0230.000.00 23,430.00 BUILDING/DEPT BUDGET 214.50.100.2600.0240.000.00 990.00 BUILDING/DEPT BUDGET 214.50.100.2700.0210.000.00 2,640.00 BUILDING/DEPT BUDGET 214.50.100.2700.0230.000.00 3,300.00 BUILDING/DEPT BUDGET 214.50.271.2510.0210.000.00 7,260.00 413 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 214.50.271.2510.0230.000.00 9,240.00 BUILDING/DEPT BUDGET 214.50.271.2510.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.50.280.2490.0210.000.00 18,150.00 BUILDING/DEPT BUDGET 214.50.280.2490.0220.000.00 19,140.00 BUILDING/DEPT BUDGET 214.50.280.2490.0230.000.00 3,960.00 BUILDING/DEPT BUDGET 214.50.280.2490.0240.000.00 990.00 BUILDING/DEPT BUDGET 214.50.316.2330.0210.000.00 3,630.00 BUILDING/DEPT BUDGET 214.50.316.2330.0230.000.00 4,950.00 BUILDING/DEPT BUDGET 214.50.316.2330.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.50.316.2580.0210.000.00 4,620.00 BUILDING/DEPT BUDGET 214.50.316.2580.0230.000.00 4,950.00 BUILDING/DEPT BUDGET 214.50.316.2580.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.50.610.1860.0210.000.00 11,550.00 BUILDING/DEPT BUDGET 214.50.610.1860.0220.000.00 14,850.00 BUILDING/DEPT BUDGET 214.50.610.1860.0240.000.00 660.00 BUILDING/DEPT BUDGET 214.50.610.2123.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.50.610.2123.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.50.610.2490.0210.000.00 15,510.00 BUILDING/DEPT BUDGET 214.50.610.2490.0220.000.00 13,200.00 BUILDING/DEPT BUDGET 214.50.610.2490.0230.000.00 5,610.00 BUILDING/DEPT BUDGET 214.50.610.2490.0240.000.00 660.00 BUILDING/DEPT BUDGET 214.61.100.2540.0210.000.00 2,310.00 BUILDING/DEPT BUDGET 214.61.100.2540.0230.000.00 2,640.00 BUILDING/DEPT BUDGET 214.61.100.2600.0210.000.00 1,650.00 BUILDING/DEPT BUDGET 214.61.100.2600.0230.000.00 1,980.00 BUILDING/DEPT BUDGET 214.61.910.3100.0210.000.00 5,940.00 BUILDING/DEPT BUDGET 214.61.910.3100.0230.000.00 5,940.00 BUILDING/DEPT BUDGET 214.61.910.3100.0240.000.00 330.00 BUILDING/DEPT BUDGET 214.99.100.1000.0210.000.00 20,790.00 BUILDING/DEPT BUDGET 214.99.100.1000.0220.000.00 18,150.00 BUILDING/DEPT BUDGET 214.99.100.1000.0240.000.00 990.00 BUILDING/DEPT BUDGET 214.99.100.1100.0210.000.00 1,980.00 BUILDING/DEPT BUDGET 214.99.100.1100.0220.000.00 2,970.00 BUILDING/DEPT BUDGET 214.99.100.2100.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.99.100.2120.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.99.100.2123.0210.000.00 990.00 BUILDING/DEPT BUDGET 214.99.100.2123.0230.000.00 990.00 BUILDING/DEPT BUDGET 214.99.100.2130.0210.000.00 2,310.00 BUILDING/DEPT BUDGET 214.99.100.2130.0220.000.00 2,970.00 BUILDING/DEPT BUDGET 214.99.100.2135.0210.000.00 3,960.00 BUILDING/DEPT BUDGET 214.99.100.2135.0220.000.00 4,620.00 BUILDING/DEPT BUDGET 214.99.100.2300.0210.000.00 990.00 BUILDING/DEPT BUDGET 214.99.100.2300.0230.000.00 660.00 BUILDING/DEPT BUDGET 214.99.100.2400.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.99.100.2400.0230.000.00 330.00 BUILDING/DEPT BUDGET 214.99.100.2510.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.99.100.2510.0220.000.00 2,640.00 BUILDING/DEPT BUDGET 214.99.100.2540.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.99.100.2540.0230.000.00 330.00 BUILDING/DEPT BUDGET 214.99.100.2600.0210.000.00 19,800.00 BUILDING/DEPT BUDGET 214.99.100.2600.0230.000.00 21,450.00 BUILDING/DEPT BUDGET 214.99.100.2600.0240.000.00 990.00 BUILDING/DEPT BUDGET 214.99.260.1245.0210.000.00 2,640.00 BUILDING/DEPT BUDGET 214.99.260.1245.0220.000.00 3,300.00 BUILDING/DEPT BUDGET 214.99.280.1900.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.99.280.1900.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.99.329.2213.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.99.329.2213.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.99.610.2400.0210.000.00 660.00 BUILDING/DEPT BUDGET 214.99.610.2400.0220.000.00 2,640.00 BUILDING/DEPT BUDGET 214.99.720.3500.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.99.720.3500.0220.000.00 330.00 BUILDING/DEPT BUDGET 214.99.910.3100.0210.000.00 330.00 BUILDING/DEPT BUDGET 214.99.910.3100.0230.000.00 330.00 414 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 210.99.280.2700.0440.000.59 10,000.00 BUILDING/DEPT BUDGET 110.99.280.2700.0440.000.59 10,000.00 BUILDING/DEPT BUDGET 201.41.260.1240.0250.000.00 5.00 BUILDING/DEPT BUDGET 201.99.100.2224.0250.000.00 5.00 BUILDING/DEPT BUDGET 201.99.100.1670.0250.000.00 5.00 BUILDING/DEPT BUDGET 201.41.280.1913.0250.000.00 5.00 BUILDING/DEPT BUDGET 101.99.100.2225.0250.000.00 53,056.04 BUILDING/DEPT BUDGET 201.99.100.2225.0250.000.00 54,475.00 BUILDING/DEPT BUDGET 101.99.100.2225.0250.000.00 5.00 BUILDING/DEPT BUDGET 201.41.710.3453.0250.000.00 5.00 BUILDING/DEPT BUDGET 201.99.100.1440.0250.000.00 5.00 BUILDING/DEPT BUDGET 101.99.100.2101.0250.000.00 5.00 BUILDING/DEPT BUDGET 101.02.100.1674.0250.000.00 5.00 BUILDING/DEPT BUDGET 101.99.100.2124.0250.000.00 5.00 BUILDING/DEPT BUDGET 201.99.100.2124.0250.000.00 5.00 BUILDING/DEPT BUDGET 101.99.494.1660.0250.000.00 5.00 BUILDING/DEPT BUDGET 101.99.100.1250.0250.000.00 5.00 BUILDING/DEPT BUDGET 101.99.329.1670.0250.000.00 5.00 BUILDING/DEPT BUDGET 201.41.710.3407.0250.000.00 5.00 BUILDING/DEPT BUDGET 201.41.710.3435.0250.000.00 5.00 BUILDING/DEPT BUDGET 101.99.260.1245.0250.000.00 5.00 BUILDING/DEPT BUDGET 101.01.100.1241.0250.000.00 5.00 BUILDING/DEPT BUDGET 101.31.710.3417.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.99.710.3417.0250.000.00 10.00 BUILDING/DEPT BUDGET 201.99.100.2100.0250.000.00 10.00 BUILDING/DEPT BUDGET 201.41.710.3413.0250.000.00 10.00 BUILDING/DEPT BUDGET 201.41.390.1646.0250.000.00 10.00 BUILDING/DEPT BUDGET 201.41.710.3403.0250.000.00 10.00 BUILDING/DEPT BUDGET 201.41.710.3419.0250.000.00 10.00 BUILDING/DEPT BUDGET 201.99.720.3517.0250.000.00 10.00 BUILDING/DEPT BUDGET 201.99.100.2400.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.99.280.2150.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.31.720.3508.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.32.720.3508.0250.000.00 10.00 BUILDING/DEPT BUDGET 201.41.390.1640.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.06.100.2213.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.07.100.2213.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.02.100.2213.0250.000.00 10.00 BUILDING/DEPT BUDGET 201.41.710.3422.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.99.720.3500.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.06.100.2101.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.06.100.1674.0250.000.00 - BUILDING/DEPT BUDGET 101.06.280.2160.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.01.100.2213.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.04.100.2213.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.99.280.2150.0250.000.00 10.00 BUILDING/DEPT BUDGET 201.41.710.3424.0250.000.00 10.00 BUILDING/DEPT BUDGET 201.41.720.3517.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.99.280.1660.0250.000.00 10.00 BUILDING/DEPT BUDGET 110.99.100.2700.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.03.100.2213.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.05.100.2213.0250.000.00 10.00 BUILDING/DEPT BUDGET 101.08.100.2213.0250.000.00 10.00 BUILDING/DEPT BUDGET 201.41.710.3427.0250.000.00 20.00 BUILDING/DEPT BUDGET 101.31.710.3411.0250.000.00 20.00 BUILDING/DEPT BUDGET 101.32.710.3410.0250.000.00 20.00 BUILDING/DEPT BUDGET 201.41.710.3441.0250.000.00 20.00 BUILDING/DEPT BUDGET 101.32.720.3507.0250.000.00 20.00 BUILDING/DEPT BUDGET 101.31.720.3507.0250.000.00 20.00 BUILDING/DEPT BUDGET 201.41.710.3406.0250.000.00 20.00 BUILDING/DEPT BUDGET 101.32.710.3411.0250.000.00 20.00 BUILDING/DEPT BUDGET 201.41.710.3408.0250.000.00 20.00 BUILDING/DEPT BUDGET 201.41.710.3420.0250.000.00 20.00 BUILDING/DEPT BUDGET 110.31.100.2700.0250.000.00 20.00 415 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.99.100.1470.0250.000.00 20.00 BUILDING/DEPT BUDGET 110.32.100.2700.0250.000.00 20.00 BUILDING/DEPT BUDGET 201.99.100.2120.0250.000.00 20.00 BUILDING/DEPT BUDGET 201.41.710.3429.0250.000.00 20.00 BUILDING/DEPT BUDGET 201.99.720.3500.0250.000.00 20.00 BUILDING/DEPT BUDGET 201.41.100.1100.0250.000.00 20.00 BUILDING/DEPT BUDGET 101.99.100.2120.0250.000.00 20.00 BUILDING/DEPT BUDGET 101.99.280.2140.0250.000.00 20.00 BUILDING/DEPT BUDGET 101.04.100.1674.0250.000.00 - BUILDING/DEPT BUDGET 101.31.710.3410.0250.000.00 20.00 BUILDING/DEPT BUDGET 101.03.100.1472.0250.000.00 20.00 BUILDING/DEPT BUDGET 101.04.100.1472.0250.000.00 20.00 BUILDING/DEPT BUDGET 110.04.100.2700.0250.000.00 30.00 BUILDING/DEPT BUDGET 201.41.710.3401.0250.000.00 30.00 BUILDING/DEPT BUDGET 101.31.720.3501.0250.000.00 30.00 BUILDING/DEPT BUDGET 101.07.100.2120.0250.000.00 30.00 BUILDING/DEPT BUDGET 201.41.710.3414.0250.000.00 30.00 BUILDING/DEPT BUDGET 110.08.100.2700.0250.000.00 30.00 BUILDING/DEPT BUDGET 101.32.720.3510.0250.000.00 30.00 BUILDING/DEPT BUDGET 201.41.710.3410.0250.000.00 30.00 BUILDING/DEPT BUDGET 101.32.710.3409.0250.000.00 30.00 BUILDING/DEPT BUDGET 101.31.710.3409.0250.000.00 30.00 BUILDING/DEPT BUDGET 201.41.720.3515.0250.000.00 30.00 BUILDING/DEPT BUDGET 201.41.720.3505.0250.000.00 40.00 BUILDING/DEPT BUDGET 201.41.100.1248.0250.000.00 40.00 BUILDING/DEPT BUDGET 201.41.710.3411.0250.000.00 40.00 BUILDING/DEPT BUDGET 101.32.710.3417.0250.000.00 40.00 BUILDING/DEPT BUDGET 101.01.260.1245.0250.000.00 40.00 BUILDING/DEPT BUDGET 201.41.360.1680.0250.000.00 40.00 BUILDING/DEPT BUDGET 101.07.100.1674.0250.000.00 - BUILDING/DEPT BUDGET 201.41.720.3511.0250.000.00 40.00 BUILDING/DEPT BUDGET 110.03.100.2700.0250.000.00 40.00 BUILDING/DEPT BUDGET 101.99.280.2150.0250.000.00 40.00 BUILDING/DEPT BUDGET 201.99.280.2120.0250.000.00 40.00 BUILDING/DEPT BUDGET 101.08.100.2130.0250.000.00 40.00 BUILDING/DEPT BUDGET 110.07.100.2700.0250.000.00 50.00 BUILDING/DEPT BUDGET 101.04.100.2130.0250.000.00 50.00 BUILDING/DEPT BUDGET 101.99.280.2145.0250.000.00 50.00 BUILDING/DEPT BUDGET 101.08.100.1472.0250.000.00 50.00 BUILDING/DEPT BUDGET 201.41.720.3506.0250.000.00 50.00 BUILDING/DEPT BUDGET 201.41.720.3509.0250.000.00 50.00 BUILDING/DEPT BUDGET 101.32.720.3502.0250.000.00 50.00 BUILDING/DEPT BUDGET 110.01.100.2700.0250.000.00 50.00 BUILDING/DEPT BUDGET 101.31.720.3510.0250.000.00 60.00 BUILDING/DEPT BUDGET 101.06.100.2130.0250.000.00 60.00 BUILDING/DEPT BUDGET 201.99.280.1340.0250.000.00 60.00 BUILDING/DEPT BUDGET 101.99.280.1340.0250.000.00 60.00 BUILDING/DEPT BUDGET 101.32.720.3504.0250.000.00 60.00 BUILDING/DEPT BUDGET 101.01.100.2130.0250.000.00 60.00 BUILDING/DEPT BUDGET 101.31.720.3504.0250.000.00 60.00 BUILDING/DEPT BUDGET 101.32.100.2101.0250.000.00 60.00 BUILDING/DEPT BUDGET 201.41.720.3503.0250.000.00 70.00 BUILDING/DEPT BUDGET 110.06.100.2700.0250.000.00 70.00 BUILDING/DEPT BUDGET 201.41.710.3418.0250.000.00 70.00 BUILDING/DEPT BUDGET 101.03.100.2130.0250.000.00 70.00 BUILDING/DEPT BUDGET 101.31.720.3502.0250.000.00 70.00 BUILDING/DEPT BUDGET 201.41.710.3400.0250.000.00 70.00 BUILDING/DEPT BUDGET 201.41.150.1140.0250.000.00 70.00 BUILDING/DEPT BUDGET 101.99.100.2400.0250.000.00 70.00 BUILDING/DEPT BUDGET 201.41.260.1245.0250.000.00 70.00 BUILDING/DEPT BUDGET 101.07.100.1472.0250.000.00 70.00 BUILDING/DEPT BUDGET 101.50.100.1470.0250.000.00 70.00 BUILDING/DEPT BUDGET 101.06.100.1472.0250.000.00 70.00 BUILDING/DEPT BUDGET 201.50.100.1470.0250.000.00 70.00 416 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.04.100.1250.0250.000.00 80.00 BUILDING/DEPT BUDGET 201.41.710.3402.0250.000.00 80.00 BUILDING/DEPT BUDGET 101.32.720.3501.0250.000.00 80.00 BUILDING/DEPT BUDGET 101.04.100.2120.0250.000.00 80.00 BUILDING/DEPT BUDGET 101.07.280.1660.0250.000.00 90.00 BUILDING/DEPT BUDGET 178.50.920.3235.0250.000.00 90.00 BUILDING/DEPT BUDGET 178.50.920.3237.0250.000.00 90.00 BUILDING/DEPT BUDGET 201.99.100.1100.0250.000.00 100.00 BUILDING/DEPT BUDGET 101.99.280.2120.0250.000.00 100.00 BUILDING/DEPT BUDGET 201.41.720.3501.0250.000.00 100.00 BUILDING/DEPT BUDGET 101.61.100.2210.0250.000.00 100.00 BUILDING/DEPT BUDGET 101.32.100.2130.0250.000.00 100.00 BUILDING/DEPT BUDGET 201.41.150.1340.0250.000.00 100.00 BUILDING/DEPT BUDGET 101.07.100.2130.0250.000.00 100.00 BUILDING/DEPT BUDGET 101.02.280.2140.0250.000.00 100.00 BUILDING/DEPT BUDGET 201.99.280.1900.0250.000.00 110.00 BUILDING/DEPT BUDGET 101.31.720.3500.0250.000.00 110.00 BUILDING/DEPT BUDGET 101.32.720.3500.0250.000.00 110.00 BUILDING/DEPT BUDGET 201.41.150.1440.0250.000.00 110.00 BUILDING/DEPT BUDGET 201.41.710.3409.0250.000.00 120.00 BUILDING/DEPT BUDGET 201.41.100.2212.0250.000.00 120.00 BUILDING/DEPT BUDGET 101.03.280.2150.0250.000.00 120.00 BUILDING/DEPT BUDGET 201.41.720.3507.0250.000.00 120.00 BUILDING/DEPT BUDGET 201.41.720.3510.0250.000.00 120.00 BUILDING/DEPT BUDGET 101.04.280.1660.0250.000.00 130.00 BUILDING/DEPT BUDGET 110.05.100.2700.0250.000.00 130.00 BUILDING/DEPT BUDGET 201.41.720.3502.0250.000.00 130.00 BUILDING/DEPT BUDGET 101.31.100.2130.0250.000.00 130.00 BUILDING/DEPT BUDGET 101.99.100.1670.0250.000.00 130.00 BUILDING/DEPT BUDGET 201.41.720.3512.0250.000.00 140.00 BUILDING/DEPT BUDGET 201.41.150.2400.0250.000.00 140.00 BUILDING/DEPT BUDGET 101.03.100.2100.0250.000.00 140.00 BUILDING/DEPT BUDGET 101.05.280.2150.0250.000.00 140.00 BUILDING/DEPT BUDGET 201.41.710.3412.0250.000.00 150.00 BUILDING/DEPT BUDGET 201.41.100.2224.0250.000.00 150.00 BUILDING/DEPT BUDGET 101.08.100.1674.0250.000.00 - BUILDING/DEPT BUDGET 110.50.100.2700.0250.000.00 160.00 BUILDING/DEPT BUDGET 210.50.100.2700.0250.000.00 160.00 BUILDING/DEPT BUDGET 101.02.100.1250.0250.000.00 160.00 BUILDING/DEPT BUDGET 101.06.100.2120.0250.000.00 170.00 BUILDING/DEPT BUDGET 101.05.100.2120.0250.000.00 170.00 BUILDING/DEPT BUDGET 101.04.280.2140.0250.000.00 170.00 BUILDING/DEPT BUDGET 101.06.100.1250.0250.000.00 170.00 BUILDING/DEPT BUDGET 101.08.100.1250.0250.000.00 170.00 BUILDING/DEPT BUDGET 101.03.280.2140.0250.000.00 170.00 BUILDING/DEPT BUDGET 101.04.100.2100.0250.000.00 170.00 BUILDING/DEPT BUDGET 101.99.100.2100.0250.000.00 180.00 BUILDING/DEPT BUDGET 101.31.100.1240.0250.000.00 180.00 BUILDING/DEPT BUDGET 101.08.100.2120.0250.000.00 180.00 BUILDING/DEPT BUDGET 101.06.280.2150.0250.000.00 180.00 BUILDING/DEPT BUDGET 178.50.920.3236.0250.000.00 190.00 BUILDING/DEPT BUDGET 201.41.150.1100.0250.000.00 190.00 BUILDING/DEPT BUDGET 101.04.100.2120.0250.000.00 190.00 BUILDING/DEPT BUDGET 101.07.100.1250.0250.000.00 190.00 BUILDING/DEPT BUDGET 101.01.100.1250.0250.000.00 190.00 BUILDING/DEPT BUDGET 101.05.100.1250.0250.000.00 190.00 BUILDING/DEPT BUDGET 101.02.100.2100.0250.000.00 190.00 BUILDING/DEPT BUDGET 110.02.100.2700.0250.000.00 200.00 BUILDING/DEPT BUDGET 101.02.100.2120.0250.000.00 200.00 BUILDING/DEPT BUDGET 101.01.280.2150.0250.000.00 200.00 BUILDING/DEPT BUDGET 101.99.100.2212.0250.000.00 200.00 BUILDING/DEPT BUDGET 101.07.280.2140.0250.000.00 210.00 BUILDING/DEPT BUDGET 201.99.100.2130.0250.000.00 210.00 BUILDING/DEPT BUDGET 101.02.280.2150.0250.000.00 220.00 417 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.03.100.1470.0250.000.00 220.00 BUILDING/DEPT BUDGET 101.08.280.2150.0250.000.00 220.00 BUILDING/DEPT BUDGET 101.01.100.1470.0250.000.00 220.00 BUILDING/DEPT BUDGET 201.99.100.2135.0250.000.00 230.00 BUILDING/DEPT BUDGET 101.99.100.2135.0250.000.00 230.00 BUILDING/DEPT BUDGET 101.04.100.1340.0250.000.00 230.00 BUILDING/DEPT BUDGET 201.41.150.1240.0250.000.00 230.00 BUILDING/DEPT BUDGET 201.41.720.3504.0250.000.00 230.00 BUILDING/DEPT BUDGET 201.50.316.2580.0250.000.00 230.00 BUILDING/DEPT BUDGET 101.32.100.1140.0250.000.00 230.00 BUILDING/DEPT BUDGET 101.50.316.2580.0250.000.00 230.00 BUILDING/DEPT BUDGET 101.04.100.1660.0250.000.00 250.00 BUILDING/DEPT BUDGET 160.50.100.2600.0250.000.00 250.00 BUILDING/DEPT BUDGET 201.41.150.1570.0250.000.00 250.00 BUILDING/DEPT BUDGET 101.01.100.2120.0250.000.00 250.00 BUILDING/DEPT BUDGET 101.32.100.2120.0250.000.00 250.00 BUILDING/DEPT BUDGET 101.01.280.2140.0250.000.00 260.00 BUILDING/DEPT BUDGET 101.02.260.1245.0250.000.00 260.00 BUILDING/DEPT BUDGET 101.31.280.2150.0250.000.00 260.00 BUILDING/DEPT BUDGET 101.32.100.1472.0250.000.00 260.00 BUILDING/DEPT BUDGET 201.41.720.3508.0250.000.00 270.00 BUILDING/DEPT BUDGET 101.04.100.1470.0250.000.00 280.00 BUILDING/DEPT BUDGET 101.01.100.2100.0250.000.00 280.00 BUILDING/DEPT BUDGET 101.02.100.1470.0250.000.00 280.00 BUILDING/DEPT BUDGET 101.03.100.1250.0250.000.00 290.00 BUILDING/DEPT BUDGET 101.07.100.1660.0250.000.00 290.00 BUILDING/DEPT BUDGET 101.32.100.1250.0250.000.00 290.00 BUILDING/DEPT BUDGET 101.50.100.2400.0250.000.00 300.00 BUILDING/DEPT BUDGET 201.50.100.2400.0250.000.00 300.00 BUILDING/DEPT BUDGET 101.03.100.2120.0250.000.00 300.00 BUILDING/DEPT BUDGET 101.32.280.2150.0250.000.00 310.00 BUILDING/DEPT BUDGET 101.05.100.2120.0250.000.00 310.00 BUILDING/DEPT BUDGET 101.02.100.1340.0250.000.00 310.00 BUILDING/DEPT BUDGET 101.31.100.1472.0250.000.00 310.00 BUILDING/DEPT BUDGET 101.03.100.2225.0250.000.00 310.00 BUILDING/DEPT BUDGET 101.99.100.2130.0250.000.00 320.00 BUILDING/DEPT BUDGET 101.03.100.1340.0250.000.00 330.00 BUILDING/DEPT BUDGET 101.01.100.1340.0250.000.00 330.00 BUILDING/DEPT BUDGET 201.50.316.2330.0250.000.00 330.00 BUILDING/DEPT BUDGET 101.50.316.2330.0250.000.00 330.00 BUILDING/DEPT BUDGET 101.08.280.2140.0250.000.00 340.00 BUILDING/DEPT BUDGET 101.05.280.2140.0250.000.00 340.00 BUILDING/DEPT BUDGET 201.41.280.2150.0250.000.00 340.00 BUILDING/DEPT BUDGET 101.08.100.2100.0250.000.00 340.00 BUILDING/DEPT BUDGET 101.31.280.2140.0250.000.00 340.00 BUILDING/DEPT BUDGET 101.06.280.2140.0250.000.00 350.00 BUILDING/DEPT BUDGET 101.32.390.1410.0250.000.00 350.00 BUILDING/DEPT BUDGET 101.32.280.2140.0250.000.00 360.00 BUILDING/DEPT BUDGET 101.04.100.2225.0250.000.00 360.00 BUILDING/DEPT BUDGET 101.31.100.1250.0250.000.00 370.00 BUILDING/DEPT BUDGET 101.07.100.2225.0250.000.00 370.00 BUILDING/DEPT BUDGET 101.02.100.2225.0250.000.00 370.00 BUILDING/DEPT BUDGET 101.31.390.1410.0250.000.00 370.00 BUILDING/DEPT BUDGET 101.99.100.2120.0250.000.00 380.00 BUILDING/DEPT BUDGET 101.31.100.1370.0250.000.00 390.00 BUILDING/DEPT BUDGET 101.07.100.2120.0250.000.00 400.00 BUILDING/DEPT BUDGET 201.41.100.2100.0250.000.00 410.00 BUILDING/DEPT BUDGET 101.05.100.2225.0250.000.00 410.00 BUILDING/DEPT BUDGET 101.07.100.1340.0250.000.00 410.00 BUILDING/DEPT BUDGET 101.05.100.1470.0250.000.00 410.00 BUILDING/DEPT BUDGET 201.50.100.2212.0250.000.00 420.00 BUILDING/DEPT BUDGET 101.50.100.2212.0250.000.00 420.00 BUILDING/DEPT BUDGET 101.07.100.2100.0250.000.00 430.00 BUILDING/DEPT BUDGET 101.32.100.2100.0250.000.00 430.00 418 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 101.01.100.2225.0250.000.00 430.00 BUILDING/DEPT BUDGET 110.50.100.2510.0250.000.00 430.00 BUILDING/DEPT BUDGET 210.50.100.2510.0250.000.00 430.00 BUILDING/DEPT BUDGET 101.06.100.1340.0250.000.00 440.00 BUILDING/DEPT BUDGET 101.06.100.1470.0250.000.00 440.00 BUILDING/DEPT BUDGET 101.99.360.1680.0250.000.00 440.00 BUILDING/DEPT BUDGET 101.08.100.1470.0250.000.00 450.00 BUILDING/DEPT BUDGET 101.06.100.2225.0250.000.00 470.00 BUILDING/DEPT BUDGET 101.06.100.2120.0250.000.00 470.00 BUILDING/DEPT BUDGET 101.31.100.1140.0250.000.00 480.00 BUILDING/DEPT BUDGET 101.08.100.2120.0250.000.00 480.00 BUILDING/DEPT BUDGET 101.05.100.1340.0250.000.00 490.00 BUILDING/DEPT BUDGET 101.07.100.1470.0250.000.00 490.00 BUILDING/DEPT BUDGET 260.50.100.2600.0250.262.00 490.00 BUILDING/DEPT BUDGET 101.08.100.2225.0250.000.00 510.00 BUILDING/DEPT BUDGET 201.50.280.2490.0250.000.00 520.00 BUILDING/DEPT BUDGET 101.07.280.2150.0250.000.00 520.00 BUILDING/DEPT BUDGET 201.41.280.2490.0250.000.00 550.00 BUILDING/DEPT BUDGET 101.08.100.1340.0250.000.00 550.00 BUILDING/DEPT BUDGET 101.04.280.2150.0250.000.00 560.00 BUILDING/DEPT BUDGET 101.31.100.2100.0250.000.00 570.00 BUILDING/DEPT BUDGET 101.05.100.2100.0250.000.00 600.00 BUILDING/DEPT BUDGET 201.50.100.2320.0250.000.00 610.00 BUILDING/DEPT BUDGET 101.50.100.2320.0250.000.00 610.00 BUILDING/DEPT BUDGET 101.02.280.1900.0250.000.00 620.00 BUILDING/DEPT BUDGET 201.61.100.2540.0250.000.00 620.00 BUILDING/DEPT BUDGET 112.03.910.3100.0250.000.00 650.00 BUILDING/DEPT BUDGET 112.06.910.3100.0250.000.00 660.00 BUILDING/DEPT BUDGET 101.50.100.2340.0250.000.00 680.00 BUILDING/DEPT BUDGET 201.50.100.2340.0250.000.00 680.00 BUILDING/DEPT BUDGET 101.31.100.1270.0250.000.00 690.00 BUILDING/DEPT BUDGET 101.31.100.2120.0250.000.00 690.00 BUILDING/DEPT BUDGET 101.31.100.2225.0250.000.00 700.00 BUILDING/DEPT BUDGET 201.41.280.2140.0250.000.00 720.00 BUILDING/DEPT BUDGET 201.50.100.2330.0250.000.00 740.00 BUILDING/DEPT BUDGET 101.50.100.2330.0250.000.00 740.00 BUILDING/DEPT BUDGET 201.50.100.2510.0250.000.00 740.00 BUILDING/DEPT BUDGET 101.50.100.2510.0250.000.00 740.00 BUILDING/DEPT BUDGET 101.05.280.1900.0250.000.00 750.00 BUILDING/DEPT BUDGET 201.41.100.2110.0250.000.00 790.00 BUILDING/DEPT BUDGET 101.06.100.2100.0250.000.00 790.00 BUILDING/DEPT BUDGET 101.01.100.2400.0250.000.00 790.00 BUILDING/DEPT BUDGET 101.04.100.2400.0250.000.00 800.00 BUILDING/DEPT BUDGET 101.03.280.1900.0250.000.00 810.00 BUILDING/DEPT BUDGET 101.03.100.2400.0250.000.00 830.00 BUILDING/DEPT BUDGET 178.99.920.3235.0250.000.00 830.00 BUILDING/DEPT BUDGET 201.41.390.1170.0250.000.00 830.00 BUILDING/DEPT BUDGET 101.32.100.2120.0250.000.00 830.00 BUILDING/DEPT BUDGET 101.02.100.2400.0250.000.00 840.00 BUILDING/DEPT BUDGET 112.04.910.3100.0250.000.00 870.00 BUILDING/DEPT BUDGET 101.08.100.2400.0250.000.00 870.00 BUILDING/DEPT BUDGET 101.32.100.2225.0250.000.00 880.00 BUILDING/DEPT BUDGET 101.06.100.2400.0250.000.00 880.00 BUILDING/DEPT BUDGET 101.07.100.2400.0250.000.00 880.00 BUILDING/DEPT BUDGET 112.01.910.3100.0250.000.00 890.00 BUILDING/DEPT BUDGET 101.99.280.1900.0250.000.00 910.00 BUILDING/DEPT BUDGET 101.05.100.2400.0250.000.00 920.00 BUILDING/DEPT BUDGET 201.41.390.1370.0250.000.00 960.00 BUILDING/DEPT BUDGET 101.07.280.1900.0250.000.00 970.00 BUILDING/DEPT BUDGET 101.08.280.1900.0250.000.00 970.00 BUILDING/DEPT BUDGET 101.31.100.1470.0250.000.00 970.00 BUILDING/DEPT BUDGET 101.04.280.1900.0250.000.00 970.00 BUILDING/DEPT BUDGET 101.01.280.1900.0250.000.00 1,020.00 BUILDING/DEPT BUDGET 201.41.100.2225.0250.000.00 1,030.00 419 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 201.41.390.1649.0250.000.00 1,060.00 BUILDING/DEPT BUDGET 112.05.910.3100.0250.000.00 1,110.00 BUILDING/DEPT BUDGET 101.32.100.1470.0250.000.00 1,200.00 BUILDING/DEPT BUDGET 101.61.100.2600.0250.000.00 1,330.00 BUILDING/DEPT BUDGET 201.50.100.2580.0250.000.00 1,370.00 BUILDING/DEPT BUDGET 101.50.100.2580.0250.000.00 1,370.00 BUILDING/DEPT BUDGET 101.50.280.2490.0250.000.00 1,380.00 BUILDING/DEPT BUDGET 201.41.720.3500.0250.000.00 1,420.00 BUILDING/DEPT BUDGET 112.08.910.3100.0250.000.00 1,440.00 BUILDING/DEPT BUDGET 201.41.100.1470.0250.000.00 1,470.00 BUILDING/DEPT BUDGET 112.02.910.3100.0250.000.00 1,500.00 BUILDING/DEPT BUDGET 101.32.100.2400.0250.000.00 1,540.00 BUILDING/DEPT BUDGET 101.32.100.1270.0250.000.00 1,620.00 BUILDING/DEPT BUDGET 101.06.280.1900.0250.000.00 1,720.00 BUILDING/DEPT BUDGET 101.61.100.2540.0250.000.00 1,770.00 BUILDING/DEPT BUDGET 101.31.100.2400.0250.000.00 1,770.00 BUILDING/DEPT BUDGET 201.61.100.2600.0250.000.00 1,780.00 BUILDING/DEPT BUDGET 201.41.100.1140.0250.000.00 1,780.00 BUILDING/DEPT BUDGET 212.61.910.3100.0250.000.00 1,820.00 BUILDING/DEPT BUDGET 112.07.910.3100.0250.000.00 1,950.00 BUILDING/DEPT BUDGET 201.41.390.1410.0250.000.00 1,990.00 BUILDING/DEPT BUDGET 201.41.100.1270.0250.000.00 2,180.00 BUILDING/DEPT BUDGET 101.31.280.1900.0250.000.00 2,720.00 BUILDING/DEPT BUDGET 101.03.100.2600.0250.000.00 2,800.00 BUILDING/DEPT BUDGET 101.05.100.2600.0250.000.00 2,870.00 BUILDING/DEPT BUDGET 201.41.100.1340.0250.000.00 3,030.00 BUILDING/DEPT BUDGET 201.41.100.2120.0250.000.00 3,210.00 BUILDING/DEPT BUDGET 112.32.910.3100.0250.000.00 3,290.00 BUILDING/DEPT BUDGET 101.32.280.1900.0250.000.00 3,310.00 BUILDING/DEPT BUDGET 112.31.910.3100.0250.000.00 3,330.00 BUILDING/DEPT BUDGET 101.02.100.1670.0250.000.00 3,420.00 BUILDING/DEPT BUDGET 101.02.100.2600.0250.000.00 3,530.00 BUILDING/DEPT BUDGET 101.04.100.2600.0250.000.00 3,760.00 BUILDING/DEPT BUDGET 101.50.100.2600.0250.000.00 3,840.00 BUILDING/DEPT BUDGET 101.04.100.1670.0250.000.00 3,890.00 BUILDING/DEPT BUDGET 201.41.280.1900.0250.000.00 4,030.00 BUILDING/DEPT BUDGET 101.01.100.2600.0250.000.00 4,120.00 BUILDING/DEPT BUDGET 201.50.100.2600.0250.000.00 4,160.00 BUILDING/DEPT BUDGET 201.41.100.1510.0250.000.00 4,350.00 BUILDING/DEPT BUDGET 101.01.100.1670.0250.000.00 4,490.00 BUILDING/DEPT BUDGET 101.03.100.1670.0250.000.00 4,560.00 BUILDING/DEPT BUDGET 201.41.100.2400.0250.000.00 4,690.00 BUILDING/DEPT BUDGET 101.08.100.2600.0250.000.00 4,700.00 BUILDING/DEPT BUDGET 201.41.100.1570.0250.000.00 4,990.00 BUILDING/DEPT BUDGET 201.41.100.1440.0250.000.00 5,270.00 BUILDING/DEPT BUDGET 101.07.100.1670.0250.000.00 5,790.00 BUILDING/DEPT BUDGET 101.07.100.2600.0250.000.00 6,050.00 BUILDING/DEPT BUDGET 101.05.100.1670.0250.000.00 6,180.00 BUILDING/DEPT BUDGET 101.06.100.1670.0250.000.00 6,510.00 BUILDING/DEPT BUDGET 101.08.100.1670.0250.000.00 6,580.00 BUILDING/DEPT BUDGET 160.50.890.3300.0250.000.00 6,760.00 BUILDING/DEPT BUDGET 101.06.100.2600.0250.000.00 6,780.00 BUILDING/DEPT BUDGET 201.41.100.1240.0250.000.00 7,450.00 BUILDING/DEPT BUDGET 112.61.910.3100.0250.000.00 7,670.00 BUILDING/DEPT BUDGET 101.31.100.1670.0250.000.00 9,000.00 BUILDING/DEPT BUDGET 212.41.910.3100.0250.000.00 9,380.00 BUILDING/DEPT BUDGET 101.32.100.1670.0250.000.00 9,790.00 BUILDING/DEPT BUDGET 101.32.100.2600.0250.000.00 10,140.00 BUILDING/DEPT BUDGET 101.31.100.2600.0250.000.00 13,560.00 BUILDING/DEPT BUDGET 201.41.100.2600.0250.000.00 35,800.00 BUILDING/DEPT BUDGET 210.99.100.2700.0624.000.00 70,000.00 BUILDING/DEPT BUDGET 101.99.100.1670.0260.000.00 285,412.58 BUILDING/DEPT BUDGET 201.99.100.1100.0260.000.00 (7,957.61) BUILDING/DEPT BUDGET 101.99.100.1670.0261.000.00 32,000.00 420 Description/Employee# Account Budgeted Amount BUILDING/DEPT BUDGET 201.99.100.1100.0261.000.00 14,000.00 BUILDING/DEPT BUDGET 110.50.100.2700.0272.000.00 115.50 BUILDING/DEPT BUDGET 210.50.100.2700.0272.000.00 115.50 BUILDING/DEPT BUDGET 110.50.100.2510.0272.000.00 319.00 BUILDING/DEPT BUDGET 210.50.100.2510.0272.000.00 319.00 BUS DUTY PARAS 210.41.100.2700.0117.000.00 6,750.29 BUS DUTY PARAS 210.42.100.2700.0117.000.00 6,418.32 BUS DUTY PARAS 110.01.100.2700.0117.000.00 7,060.15 BUS DUTY PARAS 110.02.100.2700.0117.000.00 3,530.08 BUS DUTY PARAS 110.03.100.2700.0117.000.00 3,530.08 BUS DUTY PARAS 110.04.100.2700.0117.000.00 3,530.08 BUS DUTY PARAS 110.05.100.2700.0117.000.00 10,590.23 BUS DUTY PARAS 110.06.100.2700.0117.000.00 7,060.15 BUS DUTY PARAS 110.07.100.2700.0117.000.00 7,060.15 BUS DUTY PARAS 110.08.100.2700.0117.000.00 7,060.15 BUS DUTY PARAS 110.99.100.2700.0117.000.00 - BUS FUEL 110.99.100.2700.0624.000.00 130,000.00 CHEERLEADING COACH-ASST 201.41.710.3402.0150.000.00 6,452.14 CHEERLEADING COACH-ASST 201.42.710.3402.0150.000.00 6,452.14 CHEERLEADING COACH-HEAD 201.41.710.3402.0150.000.00 5,869.53 CHEERLEADING COACH-HEAD 201.42.710.3402.0150.000.00 5,869.53 CHOIR 201.41.710.3411.0150.000.00 5,869.53 CHOIR(.2 STIPEND PER SECTION,.1 STIPEND PER TEAM-TAUGHT SECTION) 101.31.710.3411.0150.000.00 4,516.49 CHOIR(.2 STIPEND PER SECTION,.1 STIPEND PER TEAM-TAUGHT SECTION) 101.32.710.3411.0150.000.00 4,516.49 COMBO CLASS PARAS 101.01.100.1670.0117.000.00 25,673.28 COMBO CLASS PARAS 101.02.100.1670.0117.000.00 25,673.28 COMBO CLASS PARAS 101.03.100.1670.0117.000.00 25,673.28 COMBO CLASS PARAS 101.04.100.1670.0117.000.00 25,673.28 COMBO CLASS PARAS 101.05.100.1670.0117.000.00 25,673.28 COMBO CLASS PARAS 101.06.100.1670.0117.000.00 25,673.28 COMBO CLASS PARAS 101.07.100.1670.0117.000.00 25,673.28 COMBO CLASS PARAS 101.08.100.1670.0117.000.00 25,673.28 COMBO CLASS PARAS 101.99.100.1670.0117.000.00 25,673.28 CONTINGENCY 101.99.720.3500.0150.000.00 10,000.00 CONTINGENCY 110.62.100.2700.0421.000.00 44,711.36 CONTINGENCY 210.62.100.2700.0421.000.00 25,564.58 COST REALLOCATION TO SPED LEVY 101.99.280.1900.0112.000.00 (375,510.00) COST REALLOCATION TO SPED LEVY 201.99.280.1900.0112.000.00 (295,890.00) COST REALLOCATION TO SPED LEVY/IN DISTRICT SPECIAL ED COSTS 113.99.280.1900.0112.000.00 500,680.00 COST REALLOCATION TO SPED LEVY/IN DISTRICT SPECIAL ED COSTS 213.99.280.1900.0112.000.00 394,520.00 CROSS COUNTRY COACH-ASST 201.41.720.3503.0150.000.00 6,452.14 CROSS COUNTRY COACH-ASST 201.42.720.3503.0150.000.00 6,452.14 CROSS COUNTRY COACH-HEAD 201.41.720.3503.0150.000.00 4,013.02 CROSS COUNTRY COACH-HEAD 201.42.720.3503.0150.000.00 4,013.02 CROSSWALK GUARDS 110.01.100.2700.0117.000.00 8,664.73 CROSSWALK GUARDS 110.02.100.2700.0117.000.00 14,120.30 CROSSWALK GUARDS 110.03.100.2700.0117.000.00 7,060.15 CROSSWALK GUARDS 110.04.100.2700.0117.000.00 16,687.63 CROSSWALK GUARDS 110.05.100.2700.0117.000.00 10,590.23 CROSSWALK GUARDS 110.06.100.2700.0117.000.00 14,120.30 CROSSWALK GUARDS 110.07.100.2700.0117.000.00 7,060.15 CROSSWALK GUARDS 110.08.100.2700.0117.000.00 7,060.15 CROSSWALK GUARDS 110.31.100.2700.0117.000.00 6,418.32 CROSSWALK GUARDS 110.32.100.2700.0117.000.00 6,418.32 CROSSWALK GUARDS 110.99.100.2700.0117.000.00 4,813.74 DANCE COACH 201.41.710.3402.0150.00O.00 4,013.02 DANCE COACH 201.42.710.3402.0150.00O.00 4,013.02 DAY TREATMENT 213.99.280.2140.0330.000.00 80,000.00 DETENTION FEES 213.99.100.1100.0563.000.00 620.00 DETENTION FEES 113.99.100.1670.0563.000.00 380.00 DISCRETIONARY PARAS 101.01.100.2100.0117.000.00 70,601.52 DISCRETIONARY PARAS 101.02.100.2100.0117.000.00 57,764.88 DISCRETIONARY PARAS 101.03.100.2100.0117.000.00 44,928.24 DISCRETIONARY PARAS 101.04.100.2100.0117.000.00 64,183.20 421 Description/Employee# Account Budgeted Amount DISCRETIONARY PARAS 101.05.100.2100.0117.000.00 112,320.60 DISCRETIONARY PARAS 101.06.100.2100.0117.000.00 89,856.48 DISCRETIONARY PARAS 101.07.100.2100.0117.000.00 112,320.60 DISCRETIONARY PARAS 101.08.100.2100.0117.000.00 121,948.08 DISCRETIONARY PARAS 101.99.100.2100.0117.000.00 57,764.88 EL COORDINATOR-TO BE FILLED 201.99.260.1245.0112.000.00 16,857.60 EL COORDINATOR-TO BE FILLED 101.99.260.1245.0112.000.00 16,857.60 EL COORDINATOR-TO BE FILLED 201.42.260.1245.0112.000.00 16,857.60 ELECTIONS 101.99.100.2314.0310.000.00 35,000.00 ELECTIONS 201.99.100.2314.0310.000.00 35,000.00 ESY-EXTENDED SCHOOL YEAR 201.99.280.1672.0122.000.00 7,500.00 ESY-EXTENDED SCHOOL YEAR 101.99.280.1672.0122.000.00 5,000.00 EXTRACUR 215.41.390.1100.0150.223.00 3,226.07 EXTRACURR-ACTIVITIES COORDINATOR 201.41.720.3500.0150.000.00 1,500.00 EXTRACURR-ACTIVITIES COORDINATOR 201.42.720.3500.0150.000.00 1,500.00 EXTRACURR-ACTIVITIES COORDINATOR 101.31.720.3500.0150.000.00 7,500.00 EXTRACURR-ACTIVITIES COORDINATOR 101.32.720.3500.0150.000.00 7,500.00 EXTRACURR-ADVISOR-STAT CREW 201.41.720.3500.0150.000.00 1,948.96 EXTRACURR-CLUB-A/V-HAWK TALK 201.41.710.3400.0150.000.00 4,013.02 EXTRACURR-CLUB-A/V-HAWK TALK 201.42.710.3400.0150.000.00 4,013.02 EXTRACURR-CLUB-AERIE 201.41.710.3429.0150.000.00 3,226.07 EXTRACURR-CLUB-AERIE 201.42.710.3429.0150.000.00 3,226.07 EXTRACURR-CLUB-ART ASST 201.41.710.3401.0150.000.00 1,369.56 EXTRACURR-CLUB-ART ASST 201.42.710.3401.0150.000.00 1,369.56 EXTRACURR-CLUB-ART HEAD 201.41.710.3401.0150.000.00 3,226.07 EXTRACURR-CLUB-ART HEAD 201.42.710.3401.0150.000.00 3,226.07 EXTRACURR-CLUB-COLOR GUARD ADVISOR 201.41.710.3427.0150.000.00 3,226.07 EXTRACURR-CLUB-COLOR GUARD ADVISOR 201.42.710.3427.0150.000.00 3,226.07 EXTRACURR-CLUB-DECA 215.41.390.1170.0150.223.00 3,226.07 EXTRACURR-CLUB-DECA 215.42.390.1170.0150.223.00 3,226.07 EXTRACURR-CLUB-DECA 215.42.390.1100.0150.223.00 3,226.07 EXTRACURR-CLUB-DRAMA COACH 201.41.710.3413.0150.00O.00 3,226.07 EXTRACURR-CLUB-DRAMA COACH 201.42.710.3413.0150.00O.00 3,226.07 EXTRACURR-CLUB-DRAMA COACH-ASST 201.41.710.3413.0150.000.00 1,369.56 EXTRACURR-CLUB-DRAMA COACH-ASST 201.42.710.3413.0150.000.00 1,369.56 EXTRACURR-CLUB-FRENCH 201.41.710.3424.0150.00O.00 1,336.17 EXTRACURR-CLUB-FRENCH 201.42.710.3424.0150.00O.00 1,369.56 EXTRACURR-CLUB-GERMAN 201.41.710.3424.0150.000.00 1,336.17 EXTRACURR-CLUB-GERMAN 201.42.710.3424.0150.000.00 1,369.56 EXTRACURR-CLUB-HOSA ASST 215.41.390.1649.0150.223.00 1,369.56 EXTRACURR-CLUB-HOSA ASST 215.42.390.1649.0150.223.00 1,369.56 EXTRACURR-CLUB-HOSA HEAD 215.41.390.1649.0150.223.00 2,152.16 EXTRACURR-CLUB-HOSA HEAD 215.42.390.1649.0150.223.00 2,152.16 EXTRACURR-CLUB-MODEL UN ADVISOR 201.41.710.3406.0150.000.00 2,152.16 EXTRACURR-CLUB-MODEL UN ADVISOR 201.42.710.3406.0150.000.00 2,152.16 EXTRACURR-CLUB-MODEL UN ASST 201.41.710.3406.0150.000.00 1,369.56 EXTRACURR-CLUB-MODEL UN ASST 201.42.710.3406.0150.000.00 1,369.56 EXTRACURR-CLUB-NATIONAL HONOR SOCIETY ADVISOR 201.41.710.3403.0150.000.00 1,369.56 EXTRACURR-CLUB-NATIONAL HONOR SOCIETY ADVISOR 201.42.710.3403.0150.000.00 1,369.56 EXTRACURR-CLUB-PEER MEDIATION 201.41.710.3400.0150.000.00 2,152.16 EXTRACURR-CLUB-PEER MEDIATION 201.42.710.3400.0150.000.00 2,152.16 EXTRACURR-CLUB-PHOTO 215.41.390.1100.0150.223.00 1,369.56 EXTRACURR-CLUB-PROM ADVISOR 201.41.710.3435.0150.000.00 726.08 EXTRACURR-CLUB-PROM ADVISOR 201.42.710.3435.0150.000.00 726.08 EXTRACURR-CLUB-PROSTART STIPEND 215.42.390.1370.0150.223.00 2,152.16 EXTRACURR-CLUB-PROSTART STIPEND 215.41.390.1370.0150.223.00 2,152.16 EXTRACURR-CLUB-SCIENCE 201.41.710.3422.0150.000.00 2,152.16 EXTRACURR-CLUB-SCIENCE 201.42.710.3422.0150.000.00 2,152.16 EXTRACURR-CLUB-SCIENCE 101.31.710.3422.0150.000.00 2,152.16 EXTRACURR-CLUB-SCIENCE 101.32.710.3422.0150.000.00 2,152.16 EXTRACURR-CLUB-SCRIBBLINGS ADVISOR 201.41.710.3407.0150.000.00 726.08 EXTRACURR-CLUB-SCRIBBLINGS ADVISOR 201.42.710.3407.0150.000.00 726.08 EXTRACURR-CLUB-SPANISH 201.41.710.3424.0150.00O.00 1,336.17 EXTRACURR-CLUB-SPANISH 201.42.710.3424.0150.00O.00 1,369.56 422 Description/Employee# Account Budgeted Amount EXTRACURR-CLUB-STUDENT COUNCIL ADVISOR 201.41.710.3420.0150.000.00 2,099.69 EXTRACURR-CLUB-STUDENT COUNCIL ADVISOR 201.42.710.3420.0150.000.00 2,152.16 EXTRACURR-CLUB-YOUTH LEGISLATURE ADVISOR 201.41.710.3408.0150.000.00 2,152.16 EXTRACURR-CLUB-YOUTH LEGISLATURE ADVISOR 201.42.710.3408.0150.000.00 2,152.16 EXTRACURR-CLUB-YOUTH LEGISLATURE ADVISOR ASST 201.41.710.3408.0150.000.00 1,369.56 EXTRACURR-CLUB-YOUTH LEGISLATURE ADVISOR ASST 201.42.710.3408.0150.000.00 1,369.56 EXTRACURR-COACH-INTRAMURAL DIRECTOR 101.99.710.3415.0150.000.00 657.28 EXTRACURR-COACH-TRACK-7-8 101.31.720.3508.0150.000.00 6,456.48 EXTRACURR-COACH-TRACK-7-8 101.32.720.3508.0150.000.00 6,456.48 FICA 115.99.456.1900.0210.132.51 70,106.18 FICA 115.99.456.1000.0210.132.51 70,106.18 FINANCIAL STATEMENT PREP 101.99.100.2510.0330.000.00 4,825.00 FINANCIAL STATEMENT PREP 201.99.100.2510.0330.000.00 4,825.00 FIRST AID 101.99.100.2130.0330.000.00 8,500.00 FIRST AID 201.99.100.2130.0330.000.00 8,500.00 FIRST STUDENT-STOP ARMS 110.99.100.2700.0660.000.00 100,500.00 FIRST STUDENT-STOP ARMS 210.99.100.2700.0660.000.00 49,500.00 FIRST STUDENT CONTRACT 110.99.100.2700.0513.000.00 1,456,567.14 FIRST STUDENT CONTRACT 110.99.280.2700.0513.000.00 366,030.36 FIRST STUDENT CONTRACT 210.99.100.2700.0513.000.00 679,376.18 FIRST STUDENT CONTRACT 210.99.280.2700.0513.000.00 164,410.80 FOOTBALL COACH-7-8 101.31.720.3504.0150.000.00 8,608.64 FOOTBALL COACH-7-8 101.32.720.3504.0150.000.00 8,608.64 FOOTBALL COACH-7-8 ASST 101.31.720.3504.0150.000.00 6,847.79 FOOTBALL COACH-7-8 ASST 101.32.720.3504.0150.000.00 6,847.79 FOOTBALL COACH-9TH GRADE 201.41.720.3504.0150.000.00 - FOOTBALL COACH-9TH GRADE 201.42.720.3504.0150.000.00 - FOOTBALL COACH-ASST 201.41.720.3504.0150.000.00 32,104.16 FOOTBALL COACH-ASST 201.42.720.3504.0150.000.00 32,104.16 FOOTBALL COACH-HEAD 201.41.720.3504.0150.000.00 6,656.48 FOOTBALL COACH-HEAD 201.42.720.3504.0150.000.00 6,656.48 FUTURE CAPITAL PROJECTS 161.99.100.2600.0725.612.59 2,913,454.50 G&T STIPEND 201.41.360.1680.0150.000.00 4,013.02 G&T STIPEND 201.42.360.1680.0150.000.00 4,013.02 GBB ASST COACH 201.41.720.3502.0150.00O.00 7,830.36 GBB ASST COACH 201.42.720.3502.0150.00O.00 12,039.06 GBB ASST COACH 7-8 101.32.720.3502.0150.000.00 4,108.67 GBB ASST COACH 7-8 101.31.720.3502.0150.000.00 4,108.67 GBB COACH 7-8 101.32.720.3502.0150.000.00 8,608.64 GBB COACH 7-8 101.31.720.3502.0150.000.00 8,608.64 GBB HEAD COACH 201.41.720.3502.0150.00O.00 6,494.20 GBB HEAD COACH 201.42.720.3502.0150.00O.00 6,656.48 GOLF COACH-ASST 201.41.720.3505.0150.000.00 3,226.07 GOLF COACH-ASST 201.42.720.3505.0150.000.00 3,226.07 GOLF COACH-HEAD 201.41.720.3505.0150.000.00 4,013.02 GOLF COACH-HEAD 201.42.720.3505.0150.000.00 4,013.02 HEAD CUSTODIAN RATE 101.01.100.2600.0114.000.00 3,458.40 HEAD CUSTODIAN RATE 101.02.100.2600.0114.000.00 3,458.40 HEAD CUSTODIAN RATE 101.03.100.2600.0114.000.00 3,458.40 HEAD CUSTODIAN RATE 101.04.100.2600.0114.000.00 3,458.40 HEAD CUSTODIAN RATE 101.05.100.2600.0114.000.00 3,458.40 HEAD CUSTODIAN RATE 101.06.100.2600.0114.000.00 3,458.40 HEAD CUSTODIAN RATE 101.07.100.2600.0114.000.00 3,458.40 HEAD CUSTODIAN RATE 101.08.100.2600.0114.000.00 3,458.40 HEAD CUSTODIAN RATE 101.31.100.2600.0114.000.00 4,401.60 HEAD CUSTODIAN RATE 101.32.100.2600.0114.000.00 4,401.60 HEAD CUSTODIAN RATE 201.41.100.2600.0114.000.00 5,868.80 HEAD CUSTODIAN RATE 201.42.100.2600.0114.000.00 5,868.80 HEAD CUSTODIAN RATE 101.50.100.2600.0114.000.00 3,563.20 HEAD CUSTODIAN RATE 201.50.100.2600.0114.000.00 3,563.20 HEAD CUSTODIAN RATE 101.61.100.2600.0114.000.00 2,305.60 HEAD CUSTODIAN RATE 201.61.100.2600.0114.000.00 2,305.60 HIGH SCHOOL CLASS OFFICERS ADVISOR 201.41.710.3420.0150.000.00 1,336.17 HIGH SCHOOL CLASS OFFICERS ADVISOR 201.42.710.3420.0150.000.00 1,369.56 423 Description/Employee# Account Budgeted Amount HOMEBOUND 201.41.280.1913.0112.000.00 10,000.00 HOMELESS SET ASIDE 115.99.420.1670.0610.155.00 20,000.00 INDIRECT COSTS 115.99.494.6200.0940.197.00 - INDIVIDUAL CONTRACTS 210.99.280.2700.0514.000.00 5,000.00 INDIVIDUAL CONTRACTS 110.99.280.2700.0514.000.00 5,000.00 INTERMOUNTAIN 101.99.280.1900.0117.000.00 46,805.92 INTERMOUNTAIN DIRECT PAYMENTS-NON MEDICAID ELIGIBLE STUDENTS 101.99.280.1900.0330.000.00 10,000.00 INTRAMURAL COACH-FALL 101.31.710.3417.0150.000.00 6,456.48 INTRAMURAL COACH-FALL 101.32.710.3417.0150.000.00 6,456.48 INTRAMURAL COACH-GRADE 6 SPRING 101.31.710.3419.0150.000.00 2,739.11 INTRAMURAL COACH-GRADE 6 SPRING 101.32.710.3419.0150.000.00 2,739.11 INTRAMURAL COACH-HS SPRING 201.41.710.3419.0150.000.00 1,369.56 INTRAMURAL COACH-HS SPRING 201.42.710.3419.0150.000.00 1,369.56 INTRAMURAL COACH-HS WINTER BBALL 201.41.710.3418.0150.000.00 2,739.11 INTRAMURAL COACH-HS WINTER BBALL 201.42.710.3418.0150.000.00 2,739.11 INTRAMURAL COACH-WINTER 101.31.710.3418.0150.000.00 6,456.48 INTRAMURAL COACH-WINTER 101.32.710.3418.0150.000.00 6,456.48 LONGEVITY INCREASES 201.41.720.3500.0150.000.00 25,000.00 LONGEVITY INCREASES 101.99.720.3500.0150.000.00 5,000.00 MIDDLE SCHOOL SUNRISE STRINGS(GRANDFATHERED,NOT IN CBA) 101.99.710.3410.0150.000.00 1,369.56 NEW POSITIONS-ENROLLMENT 201.42.100.1100.0112.000.00 - NEW POSITIONS-ENROLLMENT 201.41.100.1100.0112.000.00 NEW POSITIONS-K-8 ENROLLMENT 101.99.100.1670.0112.000.00 - ORCHESTRA(.2 STIPEND PER SECTION,.1 STIPEND PER TEAM-TAUGHT SECTION) 101.31.710.3410.0150.000.00 2,152.16 ORCHESTRA(.2 STIPEND PER SECTION,.1 STIPEND PER TEAM-TAUGHT SECTION) 101.32.710.3410.0150.000.00 2,152.16 ORCHESTRA ADVISOR 201.41.710.3410.0150.000.00 5,869.53 OUT OF DISTRICT PLACEMENTS-FOSTER/GROUP HOME PLACEHOLDER 113.99.280.1900.0561.000.00 5,000.00 OUT OF DISTRICT PLACEMENTS-FOSTER/GROUP HOME PLACEHOLDER 213.99.280.1900.0561.000.00 5,000.00 OUT OF DISTRICT PLACEMENTS-OTHER 113.99.280.1900.0561.000.00 50,000.00 OUT OF DISTRICT PLACEMENTS-OTHER 113.99.280.1900.0561.000.00 100,000.00 OUT OF DISTRICT PLACEMENTS-OTHER 213.99.280.1900.0561.000.00 100,000.00 OUT OF DISTRICT PLACEMENTS-SHIELDS VALLEY 213.99.100.1100.0561.000.00 - OVERFLOW PARAS 101.99.100.1674.0117.000.00 150,000.00 P&L INSURANCE-PAYNE WEST 101.99.100.2300.0520.000.00 85,115.00 P&L INSURANCE-PAYNE WEST 201.99.100.2300.0520.000.00 85,115.00 P&L INSURANCE-PAYNE WEST 101.99.100.2600.0520.000.00 257,495.00 P&L INSURANCE-PAYNE WEST 201.99.100.2600.0520.000.00 383,205.00 P&L INSURANCE-PAYNE WEST 110.99.100.2700.0520.000.00 250.00 P&L INSURANCE-PAYNE WEST 210.99.100.2700.0520.000.00 250.00 P&L INSURANCE-PAYNE WEST 110.99.100.2600.0520.000.00 800.00 P&L INSURANCE-PAYNE WEST 210.99.100.2600.0520.000.00 800.00 P&L INSURANCE-PAYNE WEST 218.99.100.1770.0520.000.6C 6,500.00 PARA-HEALTH AIDE 101.01.100.2130.0117.000.00 - PARA-HEALTH AIDE 101.02.100.2130.0117.000.00 PARA-HEALTH AIDE 101.03.100.2130.0117.000.00 PARA-HEALTH AIDE 101.04.100.2130.0117.000.00 PARA-HEALTH AIDE 101.05.100.2130.0117.000.00 PARA-HEALTH AIDE 101.06.100.2130.0117.000.00 PARA-HEALTH AIDE 101.07.100.2130.0117.000.00 PARA-HEALTH AIDE 101.08.100.2130.0117.000.00 - PARA-HEALTH AIDE 101.99.100.2130.0117.000.00 73,795.64 PARENT INVOLVEMENT SUPPLIES 115.99.420.1670.0610.155.00 7,500.00 PARENT INVOLVEMENT SUPPLIES 115.99.494.1670.0610.197.00 1,500.00 PERMISSIVE FACILITIES BUDGET 161.99.100.4600.0725.613.59 469,025.42 PERMISSIVE FACILITIES BUDGET 261.99.100.4600.0725.613.59 242,033.90 PRE-K PARA 101.07.280.1660.0117.000.00 18,232.56 PRE-K PARA 101.04.280.1660.0117.000.00 18,232.56 PRE-K PARA 101.07.280.1660.0117.000.00 8,778.64 PRE-K PARA 101.04.280.1660.0117.000.00 8,778.64 PROFESSIONAL DEVELOPMENT 110.50.100.2700.0582.000.00 500.00 PROFESSIONAL DEVELOPMENT 210.50.100.2700.0582.000.00 500.00 RESERVE FOR ENROLLMENT INCREASE 101.99.100.1670.0112.000.00 - REVTRAK FEES 110.99.100.2700.0330.000.00 500.00 ROUNDING 210.99.100.2700.0513.000.00 (0.17) 424 Description/Employee# Account Budgeted Amount ROUNDING 110.99.100.2700.0513.000.00 0.04 ROUNDING 217.50.610.1860.0610.000.00 0.33 ROUNDING 128.99.100.1670.0660.000.00 (0.57) ROUNDING ERROR 114.01.100.1250.0210.000.00 9,860.00 ROUNDING ERROR 214.41.100.1100.0210.000.00 39,600.00 RUNNING START PARA 101.04.100.1660.0117.000.00 - RUNNING START PARA 101.07.100.1660.0117.000.00 - SAFETY AND SECURITY 161.99.100.2100.0330.613.00 84,424.58 SAFETY AND SECURITY 261.99.100.2660.0330.613.00 43,566.09 SAFETY SHORTFALL 101.42.100.2120.0117.000.00 - SELF CONTAINED PARA 101.01.280.1900.0117.000.00 145,185.20 SELF CONTAINED PARA 101.02.280.1900.0117.000.00 97,915.60 SELF CONTAINED PARA 101.03.280.1900.0117.000.00 134,718.36 SELF CONTAINED PARA 101.04.280.1900.0117.000.00 166,118.88 SELF CONTAINED PARA 101.05.280.1900.0117.000.00 64,826.88 SELF CONTAINED PARA 101.06.280.1900.0117.000.00 238,887.05 SELF CONTAINED PARA 101.07.280.1900.0117.000.00 120,875.12 SELF CONTAINED PARA 101.08.280.1900.0117.000.00 189,078.40 SELF CONTAINED PARA 101.31.280.1900.0117.000.00 238,036.20 SELF CONTAINED PARA 101.32.280.1900.0117.000.00 209,336.80 SELF CONTAINED PARA 101.29.280.1900.0117.000.00 23,634.80 SELF CONTAINED PARA 201.41.280.1900.0117.000.00 189,078.40 SELF CONTAINED PARA 201.42.280.1900.0117.000.00 112,771.76 SERIES 2012 150.99.100.5100.0840.000.00 485,000.00 SERIES 2012 150.99.100.5100.0850.000.00 166,650.00 SERIES 2012 150.99.100.5100.0860.000.00 500.00 SERIES 2014 150.99.100.5100.0840.000.00 1,260,000.00 SERIES 2014 150.99.100.5100.0850.000.00 180,987.50 SERIES 2014 150.99.100.5100.0860.000.00 1,000.00 SERIES 2014 250.99.100.5100.0840.000.00 1,885,000.00 SERIES 2014 250.99.100.5100.0850.000.00 292,700.02 SERIES 2014 250.99.100.5100.0860.000.00 1,000.00 SERIES 2015 150.99.100.5100.0840.000.00 135,000.00 SERIES 2015 150.99.100.5100.0850.000.00 223,400.00 SERIES 2015 150.99.100.5100.0860.000.00 500.00 SERIES 2016 150.99.100.5100.0840.000.00 975,000.00 SERIES 2016 150.99.100.5100.0850.000.00 669,050.00 SERIES 2016 150.99.100.5100.0860.000.00 500.00 SERIES 2017-HS2 ISSUE 250.99.100.5100.0840.000.00 4,075,000.00 SERIES 2017-HS2 ISSUE 250.99.100.5100.0850.000.00 3,593,300.00 SERIES 2017-HS2 ISSUE 250.99.100.5100.0860.000.00 500.00 SERIES 2017-REFUNDING 250.99.100.5100.0840.000.00 630,000.00 SERIES 2017-REFUNDING 250.99.100.5100.0850.000.00 75,300.00 SERIES 2017-REFUNDING 250.99.100.5100.0860.000.00 500.00 SERIES 2019 250.99.100.5100.0840.000.00 725,000.00 SERIES 2019 250.99.100.5100.0850.000.00 836,200.00 SERIES 2019 250.99.100.5100.0860.000.00 500.00 SERIES 2022(REFINANCED 2013) 150.99.100.5100.0840.000.00 1,055,000.00 SERIES 2022(REFINANCED 2013) 150.99.100.5100.0850.000.00 368,041.67 SERIES 2022(REFINANCED 2013) 150.99.100.5100.0860.000.00 500.00 SES TUTORS 115.99.420.1670.0112.155.00 3,312.00 SEVERANCE PAY 101.99.100.1670.0180.000.00 30,000.00 SEVERANCE PAY 201.99.100.1100.0180.000.00 30,000.00 SHIFT DIFFERENTIAL 101.01.100.2600.0114.000.00 1,048.00 SHIFT DIFFERENTIAL 101.02.100.2600.0114.000.00 1,048.00 SHIFT DIFFERENTIAL 101.03.100.2600.0114.000.00 1,048.00 SHIFT DIFFERENTIAL 101.04.100.2600.0114.000.00 1,048.00 SHIFT DIFFERENTIAL 101.05.100.2600.0114.000.00 2,096.00 SHIFT DIFFERENTIAL 101.06.100.2600.0114.000.00 2,096.00 SHIFT DIFFERENTIAL 101.07.100.2600.0114.000.00 2,096.00 SHIFT DIFFERENTIAL 101.08.100.2600.0114.000.00 2,096.00 SHIFT DIFFERENTIAL 101.31.100.2600.0114.000.00 7,860.00 SHIFT DIFFERENTIAL 101.32.100.2600.0114.000.00 7,860.00 SHIFT DIFFERENTIAL 201.41.100.2600.0114.000.00 18,864.00 425 Description/Employee# Account Budgeted Amount SHIFT DIFFERENTIAL 201.42.100.2600.0114.000.00 18,864.00 SHIFT DIFFERENTIAL 101.50.100.2600.0114.000.00 2,096.00 SHIFT DIFFERENTIAL 201.50.100.2600.0114.000.00 2,096.00 SHIFT DIFFERENTIAL 101.61.100.2600.0114.000.00 2,096.00 SHIFT DIFFERENTIAL 201.61.100.2600.0114.000.00 2,096.00 SIDS 150.99.100.5100.0440.000.00 99,999.83 SIDS 250.99.100.5100.0830.000.00 100,000.00 SIDS-2006 250.99.100.5100.0830.000.00 0.98 SIDS-TIF 250.99.100.5100.0830.000.00 114,000.00 SOCCER COACH-BOYS 9TH GRADE 201.41.720.3512.0150.000.00 3,226.07 SOCCER COACH-BOYS 9TH GRADE 201.42.720.3512.0150.000.00 3,226.07 SOCCER COACH-BOYS ASST 201.41.720.3512.0150.000.00 3,226.07 SOCCER COACH-BOYS ASST 201.42.720.3512.0150.000.00 3,226.07 SOCCER COACH-BOYS HEAD 201.41.720.3512.0150.000.00 4,013.02 SOCCER COACH-BOYS HEAD 201.42.720.3512.0150.000.00 4,013.02 SOCCER COACH-GIRLS 9TH GRADE 201.41.720.3512.0150.000.00 3,226.07 SOCCER COACH-GIRLS 9TH GRADE 201.42.720.3512.0150.000.00 3,226.07 SOCCER COACH-GIRLS ASST 201.41.720.3512.0150.000.00 3,226.07 SOCCER COACH-GIRLS ASST 201.42.720.3512.0150.000.00 3,226.07 SOCCER COACH-GIRLS HEAD 201.41.720.3512.0150.000.00 4,013.02 SOCCER COACH-GIRLS HEAD 201.42.720.3512.0150.000.00 4,013.02 SOFTBALL COACH-7-8 101.31.720.3511.0150.000.00 2,152.16 SOFTBALL COACH-7-8 101.32.720.3511.0150.000.00 2,152.16 SOFTBALL COACH-7-8 ASST 101.31.720.3511.0150.000.00 1,369.56 SOFTBALL COACH-7-8 ASST 101.32.720.3511.0150.000.00 1,369.56 SOFTBALL COACH-ASST 201.41.720.3511.0150.000.00 8,026.04 SOFTBALL COACH-ASST 201.42.720.3511.0150.000.00 8,026.04 SOFTBALL COACH-HEAD 201.41.720.3511.0150.000.00 5,869.53 SOFTBALL COACH-HEAD 201.42.720.3511.0150.000.00 5,869.53 SPECIAL OLYMPICS COACH 201.41.720.3517.0150.00O.00 4,013.02 SPEECH AND DEBATE COACH-ASST 201.41.710.3412.0150.000.00 16,052.08 SPEECH AND DEBATE COACH-ASST 201.42.710.3412.0150.000.00 16,052.08 SPEECH AND DEBATE COACH-HEAD 201.41.710.3412.0150.000.00 5,869.53 SPEECH AND DEBATE COACH-HEAD 201.42.710.3412.0150.000.00 5,869.53 SRO CONTRACT 101.99.100.2660.0330.000.00 210,000.00 SRO CONTRACT 201.99.100.2660.0330.000.00 150,000.00 STEP UPS 101.99.100.1670.0112.000.00 190,000.00 STEP UPS 201.99.100.1100.0112.000.00 160,000.00 STIPEND-CRISIS RESPONSE COORDINATOR 201.99.100.2124.0150.000.00 1,000.00 STIPEND-CRISIS RESPONSE COORDINATOR 101.99.100.2124.0150.000.00 1,000.00 STIPEND-DEPARTMENT HEAD-ART 201.41.100.1140.0150.000.00 3,000.00 STIPEND-DEPARTMENT HEAD-ART 201.42.100.1140.0150.000.00 3,000.00 STIPEND-DEPARTMENT HEAD-BUSINESS 201.41.390.1170.0150.000.00 1,500.00 STIPEND-DEPARTMENT HEAD-BUSINESS 201.42.390.1170.0150.000.00 1,500.00 STIPEND-DEPARTMENT HEAD-CONSUMER SCIENCE 201.41.390.1370.0150.000.00 1,500.00 STIPEND-DEPARTMENT HEAD-CONSUMER SCIENCE 201.42.390.1370.0150.000.00 1,500.00 STIPEND-DEPARTMENT HEAD-FOREIGN LANGUAGE 201.41.100.1270.0150.000.00 3,000.00 STIPEND-DEPARTMENT HEAD-FOREIGN LANGUAGE 201.42.100.1270.0150.000.00 3,000.00 STIPEND-DEPARTMENT HEAD-GUIDANCE 201.41.100.2120.0150.000.00 3,000.00 STIPEND-DEPARTMENT HEAD-GUIDANCE 201.42.100.2120.0150.000.00 3,000.00 STIPEND-DEPARTMENT HEAD-HEALTH SCIENCE 201.41.390.1649.0150.000.00 1,500.00 STIPEND-DEPARTMENT HEAD-HEALTH SCIENCE 201.42.390.1649.0150.000.00 1,500.00 STIPEND-DEPARTMENT HEAD-LANGUAGE ARTS 201.41.100.1240.0150.000.00 6,000.00 STIPEND-DEPARTMENT HEAD-LANGUAGE ARTS 201.42.100.1240.0150.000.00 6,000.00 STIPEND-DEPARTMENT HEAD-LIBRARY 201.41.100.2225.0150.000.00 1,500.00 STIPEND-DEPARTMENT HEAD-LIBRARY 201.42.100.2225.0150.000.00 1,500.00 STIPEND-DEPARTMENT HEAD-MATH 201.41.100.1440.0150.00O.00 6,000.00 STIPEND-DEPARTMENT HEAD-MATH 201.42.100.1440.0150.00O.00 6,000.00 STIPEND-DEPARTMENT HEAD-PHYS.ED 201.41.100.1340.0150.000.00 3,000.00 STIPEND-DEPARTMENT HEAD-PHYS.ED 201.42.100.1340.0150.000.00 3,000.00 STIPEND-DEPARTMENT HEAD-SCIENCE 201.41.100.1510.0150.000.00 6,000.00 STIPEND-DEPARTMENT HEAD-SCIENCE 201.42.100.1510.0150.000.00 6,000.00 STIPEND-DEPARTMENT HEAD-SOCIAL STUDIES 201.41.100.1570.0150.000.00 6,000.00 STIPEND-DEPARTMENT HEAD-SOCIAL STUDIES 201.42.100.1570.0150.000.00 6,000.00 426 Description/Employee# Account Budgeted Amount STIPEND-DEPARTMENT HEAD-T&I 201.41.390.1650.0150.000.00 3,000.00 STIPEND-DEPARTMENT HEAD-T&I 201.42.390.1650.0150.000.00 3,000.00 STIPEND-DEPARTMENT HEAD-WRITING LAB LIAISON 201.41.100.1270.0150.000.00 1,000.00 STIPEND-DEPARTMENT HEAD-WRITING LAB LIAISON 201.42.100.1270.0150.000.00 1,000.00 STIPEND-DEPARTMENT HEAD LIAISON-BCA 201.41.150.1100.0150.000.00 1,000.00 STIPEND-DEPARTMENT HEAD LIAISON-MUSIC 201.41.100.1470.0150.000.00 1,000.00 STIPEND-DEPARTMENT HEAD LIAISON-MUSIC 201.42.100.1470.0150.000.00 1,000.00 STIPEND-DEPARTMENT HEAD LIAISON-SPED 201.41.280.1900.0150.000.00 1,000.00 STIPEND-DEPARTMENT HEAD LIAISON-SPED 201.42.280.1900.0150.000.00 1,000.00 STRUCTURAL IMBALANCE 101.99.100.1670.0112.000.00 (4,329,270.86) STRUCTURAL IMBALANCE 201.99.100.1670.0112.000.00 (2,721,690.42) SUBSTITUTES 101.99.100.1670.0122.000.00 975,000.00 SUBSTITUTES 201.99.100.1100.0122.000.00 325,000.00 SUMMER GYM SUPERVISION 201.41.720.3515.0150.000.00 4,013.02 SUMMER GYM SUPERVISION 201.42.720.3515.0150.000.00 4,013.02 SUPERVISING ACTIVITIES 201.41.720.3500.0150.000.00 3,000.00 SWIM CENTER RENTAL 201.41.100.1340.0451.000.00 55,000.00 SWIMMING COACH-ASST 201.41.720.3509.0150.000.00 3,226.07 SWIMMING COACH-ASST 201.42.720.3509.0150.000.00 3,226.07 SWIMMING COACH-HEAD 201.41.720.3509.0150.000.00 2,006.51 SWIMMING COACH-HEAD 201.42.720.3509.0150.000.00 2,006.51 SW MSS 115.50.100.2510.0810.115.51 3,300.00 TECH MENTOR STIPEND 128.01.100.2213.0150.000.55 1,369.56 TECH MENTOR STIPEND 128.02.100.2213.0150.000.55 1,369.56 TECH MENTOR STIPEND 128.03.100.2213.0150.000.55 1,369.56 TECH MENTOR STIPEND 128.04.100.2213.0150.000.55 1,369.56 TECH MENTOR STIPEND 128.05.100.2213.0150.000.55 1,369.56 TECH MENTOR STIPEND 128.06.100.2213.0150.000.55 1,369.56 TECH MENTOR STIPEND 128.07.100.2213.0150.000.55 1,369.56 TECH MENTOR STIPEND 128.08.100.2213.0150.000.55 1,369.56 TECH MENTOR STIPEND 128.31.100.2213.0150.000.55 1,369.56 TECH MENTOR STIPEND 128.32.100.2213.0150.000.55 1,369.56 TECH MENTOR STIPEND 228.41.100.2213.0150.000.55 2,739.11 TECH MENTOR STIPEND 228.42.100.2213.0150.000.55 2,739.11 TELEPHONE 101.99.100.2600.0531.000.00 65,000.00 TELEPHONE 201.99.100.2600.0531.000.00 45,000.00 TELEPHONE 101.31.100.2600.0531.000.00 2,760.00 TELEPHONE 101.32.100.2600.0531.000.00 2,760.00 TELEPHONE 101.50.100.2600.0531.000.00 2,500.00 TELEPHONE 201.50.100.2600.0531.000.00 2,500.00 TELEPHONE 101.01.100.2600.0531.000.00 2,000.00 TELEPHONE 101.02.100.2600.0531.000.00 2,000.00 TELEPHONE 101.04.100.2600.0531.000.00 2,000.00 TELEPHONE 101.03.100.2600.0531.000.00 2,000.00 TELEPHONE 101.05.100.2600.0531.000.00 2,000.00 TELEPHONE 101.06.100.2600.0531.000.00 2,000.00 TELEPHONE 101.07.100.2600.0531.000.00 2,000.00 TELEPHONE 101.08.100.2600.0531.000.00 2,000.00 TELEPHONE 201.61.100.2600.0531.000.00 667.00 TELEPHONE 101.61.100.2600.0531.000.00 1,333.00 TELEPHONE 201.42.100.2600.0531.000.00 2,000.00 TELEPHONE 201.41.100.2600.0531.000.00 2,000.00 TENNIS COACH-ASST 201.41.720.3506.0150.000.00 6,452.14 TENNIS COACH-ASST 201.42.720.3506.0150.000.00 6,452.14 TENNIS COACH-HEAD 201.41.720.3506.0150.000.00 4,013.02 TENNIS COACH-HEAD 201.42.720.3506.0150.000.00 4,013.02 TERM PAY 101.99.100.1670.0160.000.00 130,000.00 TERM PAY 201.99.100.1100.0160.000.00 75,000.00 TERM PAY 101.99.100.1670.0170.000.00 25,000.00 TERM PAY 201.99.100.1100.0170.000.00 10,000.00 THRIVE 115.99.420.1670.0320.155.00 15,000.00 THRIVE 115.99.494.1670.0320.197.00 35,000.00 THRIVE 101.99.100.1670.0320.000.00 131,093.00 THRIVE 201.99.100.1100.0320.000.00 65,547.00 427 Description/Employee# Account Budgeted Amount THRIVE-PARENT LIAISON 217.99.100.1860.0320.000.00 50,000.00 TITLE I-BASIC SUBSIDY 115.41.420.1900.0112.155.00 - TITLE I-BASIC SUBSIDY 201.41.280.1900.0112.000.00 TITLE IIA FICA 115.99.430.2212.0210.153.00 - TITLE IIA TRS 115.99.430.1670.0220.153.00 9,578.68 TITLE IIA TRS 115.99.430.2212.0220.153.00 - TRACK COACH-9TH GRADE 201.41.720.3508.0150.000.00 8,026.04 TRACK COACH-9TH GRADE 201.42.720.3508.0150.000.00 8,026.04 TRACK COACH-ADM IN ASST 201.41.720.3508.0150.000.00 726.08 TRACK COACH-ADMIN ASST 201.42.720.3508.0150.000.00 726.08 TRACK COACH-ASST 201.41.720.3508.0150.000.00 28,091.14 TRACK COACH-ASST 201.42.720.3508.0150.000.00 28,091.14 TRACK COACH-HEAD 201.41.720.3508.0150.000.00 5,869.53 TRACK COACH-HEAD 201.42.720.3508.0150.000.00 5,869.53 TRANSFINDER 210.99.100.2700.0680.000.00 5,000.00 TRANSFINDER 110.99.100.2700.0680.000.00 5,000.00 TRANSITION BUDGET 261.99.100.1100.0112.614.00 2,719,171.56 TRS 115.99.456.1900.0220.132.51 81,286.51 UNEMPLOYMENT 115.99.456.1900.0240.132.51 1,741.20 UTILITIES 101.01.100.2600.0411.000.00 12,038.00 UTILITIES 101.02.100.2600.0411.000.00 11,829.00 UTILITIES 101.03.100.2600.0411.000.00 8,406.00 UTILITIES 101.04.100.2600.0411.000.00 7,122.00 UTILITIES 101.05.100.2600.0411.000.00 10,187.00 UTILITIES 101.06.100.2600.0411.000.00 8,535.00 UTILITIES 101.07.100.2600.0411.000.00 9,535.00 UTILITIES 101.08.100.2600.0411.000.00 11,416.00 UTILITIES 101.31.100.2600.0411.000.00 23,568.00 UTILITIES 101.32.100.2600.0411.000.00 25,203.00 UTILITIES 101.50.100.2600.0411.000.00 24,485.00 UTILITIES 101.61.100.2600.0411.000.00 12,129.00 UTILITIES 201.41.100.2600.0411.000.00 131,287.00 UTILITIES 201.42.100.2600.0411.000.00 131,287.00 UTILITIES 201.50.100.2600.0411.000.00 24,485.00 UTILITIES 201.61.100.2600.0411.000.00 6,064.00 UTILITIES 101.01.100.2600.0412.000.00 23,403.00 UTILITIES 101.02.100.2600.0412.000.00 18,851.00 UTILITIES 101.03.100.2600.0412.000.00 42,000.00 UTILITIES 101.04.100.2600.0412.000.00 18,831.00 UTILITIES 101.05.100.2600.0412.000.00 34,979.00 UTILITIES 101.06.100.2600.0412.000.00 33,604.00 UTILITIES 101.07.100.2600.0412.000.00 28,221.00 UTILITIES 101.08.100.2600.0412.000.00 23,988.00 UTILITIES 101.31.100.2600.0412.000.00 63,665.00 UTILITIES 101.32.100.2600.0412.000.00 63,206.00 UTILITIES 101.50.100.2600.0412.000.00 18,173.00 UTILITIES 101.61.100.2600.0412.000.00 24,916.00 UTILITIES 101.99.100.2600.0412.000.00 22,000.00 UTILITIES 201.41.100.2600.0412.000.00 288,508.00 UTILITIES 201.42.100.2600.0412.000.00 288,508.00 UTILITIES 201.50.100.2600.0412.000.00 18,174.00 UTILITIES 201.61.100.2600.0412.000.00 12,458.00 UTILITIES 101.01.100.2600.0421.000.00 4,963.00 UTILITIES 101.02.100.2600.0421.000.00 6,000.00 UTILITIES 101.03.100.2600.0421.000.00 7,133.00 UTILITIES 101.04.100.2600.0421.000.00 8,313.00 UTILITIES 101.05.100.2600.0421.000.00 4,692.00 UTILITIES 101.06.100.2600.0421.000.00 4,689.00 UTILITIES 101.07.100.2600.0421.000.00 3,250.00 UTILITIES 101.08.100.2600.0421.000.00 9,000.00 UTILITIES 101.31.100.2600.0421.000.00 5,068.00 UTILITIES 101.32.100.2600.0421.000.00 12,000.00 UTILITIES 101.50.100.2600.0421.000.00 2,373.00 UTILITIES 101.61.100.2600.0421.000.00 2,902.00 428 Description/Employee# Account Budgeted Amount UTILITIES 101.99.100.2600.0421.000.00 195,000.00 UTILITIES 201.41.100.2600.0421.000.00 115,000.00 UTILITIES 201.42.100.2600.0421.000.00 27,703.00 UTILITIES 201.50.100.2600.0421.000.00 2,374.00 UTILITIES 201.61.100.2600.0421.000.00 1,451.00 UTILITIES 201.99.100.2600.0421.000.00 122,000.00 UTILITIES 101.01.100.2600.0431.000.00 1,580.00 UTILITIES 101.02.100.2600.0431.000.00 1,580.00 UTILITIES 101.03.100.2600.0431.000.00 2,056.00 UTILITIES 101.04.100.2600.0431.000.00 1,580.00 UTILITIES 101.05.100.2600.0431.000.00 3,521.00 UTILITIES 101.06.100.2600.0431.000.00 3,521.00 UTILITIES 101.07.100.2600.0431.000.00 3,521.00 UTILITIES 101.08.100.2600.0431.000.00 3,558.00 UTILITIES 101.31.100.2600.0431.000.00 18,451.00 UTILITIES 101.32.100.2600.0431.000.00 6,691.00 UTILITIES 101.50.100.2600.0431.000.00 1,486.00 UTILITIES 101.61.100.2600.0431.000.00 2,455.00 UTILITIES 201.41.100.2600.0431.000.00 15,395.00 UTILITIES 201.42.100.2600.0431.000.00 15,395.00 UTILITIES 201.50.100.2600.0431.000.00 1,485.00 UTILITIES 201.61.100.2600.0431.000.00 1,227.00 UTILITIES 201.99.100.2600.0431.000.00 1,893.00 VACANCY 101.31.100.1670.0112.000.00 72,417.00 VACANCY 101.32.100.1670.0112.000.00 68,225.00 VACANCY 101.08.100.2600.0150.000.00 540.00 VACANCY 201.42.100.2600.0114.000.00 42,156.72 VACANCY 201.42.100.2600.0114.000.00 42,156.72 VACANCY 201.41.100.2100.0117.000.00 26,937.60 VACANCY 201.42.100.2100.0117.000.00 26,937.60 VACANCY 201.41.100.2100.0117.000.00 30,201.91 VACANCY 201.42.100.2100.0117.000.00 30,201.91 VACANCY 101.31.100.2600.0114.000.00 42,156.72 VACANCY-1ST GRADE 101.06.100.1670.0112.000.00 68,755.00 VACANCY-5TH GRADE(REPLACE RITTER) 101.01.100.1670.0112.000.00 62,267.00 VACANCY-6TH GRADE CORE 101.31.100.1670.0112.000.00 62,267.00 VACANCY-6TH GRADE CORE 101.31.100.1670.0112.000.00 62,267.00 VACANCY-6TH GRADE CORE 101.31.100.1670.0112.000.00 68,225.00 VACANCY-6TH GRADE CORE 101.31.100.1670.0112.000.00 59,090.00 VACANCY-8TH GRADE CORE 101.32.100.1670.0112.000.00 67,254.00 VACANCY-BEHAVIORAL SPECIALIST 101.04.100.2120.0113.000.00 69,240.00 VACANCY-BHS ENGLISH 201.41.100.1240.0112.00O.00 6,226.70 VACANCY-BHS ENGLISH 201.41.100.1240.0112.00O.00 12,453.40 VACANCY-BHS ENGLISH(DONAHOE) 201.41.100.1240.0260.000.00 7,680.00 VACANCY-BHS ENGLISH(DONAHOE) 201.41.100.1240.0112.000.00 62,267.00 VACANCY-BHS ENGLISH(DONAHOE) 201.41.100.1240.0261.000.00 300.00 VACANCY-BHS GERMAN 201.41.100.1270.0112.000.00 11,818.00 VACANCY-BHS MUSIC 201.41.100.1470.0112.000.00 15,207.20 VACANCY-BHS SCIENCE 201.41.100.1510.0112.000.00 62,267.00 VACANCY-BHS SCIENCE 201.41.100.1510.0112.000.00 24,906.80 VACANCY-BHS SCIENCE 201.41.100.1510.0112.000.00 62,267.00 VACANCY-BHS SOCIAL STUDIES 201.41.100.1570.0112.000.00 12,453.40 VACANCY-BHS SOCIAL STUDIES(AAKER) 201.41.100.1570.0112.000.00 62,267.00 VACANCY-BHS SOCIAL STUDIES(GALLI) 201.41.100.1570.0112.000.00 62,267.00 VACANCY-BHS SPANISH 201.41.100.1270.0112.00O.00 11,818.00 VACANCY-BHS SPECIAL ED#2(POSSIBLY GROH) 115.41.456.1900.0112.132.51 16,812.09 VACANCY-BHS SPECIAL ED#2(POSSIBLY GROH) 115.41.420.1900.0112.155.00 45,454.91 VACANCY-BHS SPECIAL ED#3(POSSIBLY KOESTER) 115.41.456.1900.0112.132.51 23,199.05 VACANCY-BHS SPECIAL ED#3(POSSIBLY KOESTER) 201.41.280.1900.0112.000.00 43,083.95 VACANCY-BHS T&I 201.41.390.1410.0112.000.00 62,267.00 VACANCY-BHS T&I 201.41.390.1410.0112.000.00 62,267.00 VACANCY-BROWN,DANIEL F 201.42.390.1410.0260.000.00 2,544.00 VACANCY-BROWN,DANIEL F 201.42.390.1410.0261.000.00 60.00 VACANCY-CLAYTON,MICHAELJOHN 201.42.100.1570.0260.000.00 11,556.00 429 Description/Employee# Account Budgeted Amount VACANCY-CLAYTON,MICHAEL JOHN 201.42.100.1570.0261.000.00 300.00 VACANCY-COLE 201.42.100.1440.0260.000.00 11,556.00 VACANCY-COLE 201.42.100.1440.0261.000.00 300.00 VACANCY-COMBO 3/4 101.04.100.1670.0112.000.00 69,063.00 VACANCY-CONNERY,KAYLA 101.31.100.2130.0261.000.00 225.00 VACANCY-EVANS,ADDISON G 115.41.456.1900.0260.132.51 2,073.60 VACANCY-EVANS,ADDISON G 201.41.280.1900.0260.000.00 5,606.40 VACANCY-EVANS,ADDISON G 115.41.456.1900.0261.132.51 81.00 VACANCY-EVANS,ADDISON G 201.41.280.1900.0261.000.00 219.00 VACANCY-GHS ART 201.42.100.1140.0112.000.00 63,194.00 VACANCY-GHS COUNSELOR 201.42.100.2120.0113.000.00 63,931.89 VACANCY-GHS COUNSELOR 201.42.100.2120.0261.000.00 300.00 VACANCY-GHS ENGLISH 2O1.42.100.1240.0260.000.00 7,680.00 VACANCY-GHS ENGLISH 2O1.42.100.1240.0112.000.00 56,040.30 VACANCY-GHS ENGLISH 2O1.42.100.1240.0112.000.00 62,267.00 VACANCY-GHS ENGLISH 2O1.42.100.1240.0112.000.00 62,267.00 VACANCY-GHS ENGLISH 2O1.42.100.1240.0261.000.00 300.00 VACANCY-GHS HEALTH ENHANCEMENT 201.42.100.2100.0260.000.00 6,144.00 VACANCY-GHS HEALTH ENHANCEMENT 201.42.100.1340.0260.000.00 1,536.00 VACANCY-GHS HEALTH ENHANCEMENT 201.42.100.1340.0112.000.00 48,401.60 VACANCY-GHS MATH 2O1.42.100.1440.0112.000.00 18,216.80 VACANCY-GHS SCIENCE 201.42.100.1510.0260.000.00 7,680.00 VACANCY-GHS SCIENCE 201.42.100.1510.0112.000.00 35,772.00 VACANCY-GHS SCIENCE 201.42.100.1510.0112.000.00 59,620.00 VACANCY-GHS SCIENCE 201.42.100.1510.0112.000.00 59,620.00 VACANCY-GHS SOCIAL STUDIES 201.42.100.1570.0112.000.00 62,267.00 VACANCY-GHS SOCIAL STUDIES 201.42.100.1570.0112.000.00 36,433.60 VACANCY-HANKS 201.42.100.1270.0260.000.00 7,958.40 VACANCY-HANKS 201.41.100.1270.0260.000.00 1,989.60 VACANCY-HANKS 201.42.100.1270.0261.000.00 240.00 VACANCY-HANKS 201.41.100.1270.0261.000.00 60.00 VACANCY-HEDLUND,RICHARD C 201.42.390.1410.0260.000.00 7,680.00 VACANCY-HEDLUND,RICHARD C 201.42.390.1410.0261.000.00 300.00 VACANCY-HEILMAN,MELISSA A 115.08.456.1900.0112.132.51 12,296.34 VACANCY-HEILMAN,MELISSAA 101.08.280.1900.0112.000.00 33,245.66 VACANCY-INTERVENTION WHITTIER 101.04.100.1250.0112.000.00 33,715.20 VACANCY-KINDERGARTEN 101.07.100.1670.0260.000.00 7,680.00 VACANCY-KINDERGARTEN 101.07.100.1670.0261.000.00 300.00 VACANCY-KINDERGARTEN 115.04.430.1670.0112.153.00 60,899.00 VACANCY-LEE,PAULA POHLMEIER 101.31.100.1670.0260.000.00 11,556.00 VACANCY-LEE,PAULA POHLMEIER 101.31.100.1670.0261.000.00 300.00 VACANCY-LONG,CAROLYN S 201.42.280.2150.0260.000.00 6,678.00 VACANCY-LONG,CAROLYN S 201.41.280.2150.0260.000.00 6,678.00 VACANCY-LONG,CAROLYN S 201.42.280.2150.0261.000.00 150.00 VACANCY-LONG,CAROLYN S 201.41.280.2150.0261.000.00 150.00 VACANCY-MOTLEY,MEGAN F 201.42.100.1240.0260.000.00 3,072.00 VACANCY-MOTLEY,MEGAN F 201.42.100.1240.0261.000.00 120.00 VACANCY-NEW POSITION 101.50.100.2600.0115.000.00 20,810.40 VACANCY-NEW POSITION 101.50.100.2600.0115.000.00 20,810.40 VACANCY-NEW/REALLOCATED 101.04.100.2130.0113.000.00 38,746.75 VACANCY-POSSIBLY BETSY MARKS 101.04.280.1900.0112.000.00 47,774.85 VACANCY-POSSIBLY BETSY MARKS 115.04.456.1900.0112.132.51 17,670.15 VACANCY-POSSIBLY CHRISTINE TODD 115.08.456.1900.0112.132.51 18,051.39 VACANCY-POSSIBLY CHRISTINE TODD 101.08.280.1900.0112.000.00 48,805.61 VACANCY-POSSIBLY LAURA HANSON 115.32.456.1900.0112.132.51 17,777.34 VACANCY-POSSIBLY LAURA HANSON 101.32.280.1900.0112.000.00 48,064.66 VACANCY-POSSIBLY NELSON SPENCER 115.04.456.1900.0112.132.51 15,203.70 VACANCY-POSSIBLY NELSON SPENCER 101.04.280.1900.0112.000.00 41,106.30 VACANCY-PREVIOUSLY CASHMAN 101.07.100.1670.0112.000.00 55,295.00 VACANCY-PREVIOUSLY JOHNS,KATHLEEN L 115.42.420.1245.0260.155.00 3,301.55 VACANCY-PREVIOUSLY JOHNS,KATHLEEN L 115.32.420.1245.0260.155.00 8,254.45 VACANCY-PREVIOUSLY JOHNS,KATHLEEN L 115.32.420.1245.0112.155.00 49,496.00 VACANCY-PREVIOUSLY JOHNS,KATHLEEN L 115.42.420.1245.0112.155.00 12,374.00 VACANCY-PREVIOUSLY JOHNS,KATHLEEN L 115.99.432.1245.0261.190.00 150.00 430 Description/Employee# Account Budgeted Amount VACANCY-PREVIOUSLY JOHNS,KATHLEEN L 115.99.420.1245.0261.155.00 75.00 VACANCY-PREVIOUSLY JOHNS,KATHLEEN L 115.99.494.1245.0261.197.00 75.00 VACANCY-RAWLINS,CHRISTOPHER T 201.41.100.1440.0260.000.00 7,404.00 VACANCY-RAWLINS,CHRISTOPHER T 201.41.100.1440.0261.000.00 300.00 VACANCY-RAWLINS,CHRISTOPHER T 201.42.100.1440.0260.000.00 3,072.00 VACANCY-RAWLINS,CHRISTOPHER T 201.42.100.1440.0261.000.00 120.00 VACANCY-REPLACE BUDT 201.42.720.3500.0112.000.00 31,350.00 VACANCY-SPECIAL ED EMILY 115.07.456.1900.0112.132.51 9,884.68 VACANCY-SPECIAL ED EMILY 101.07.280.1900.0112.000.00 28,133.32 VACANCY-STARKEY,WILLIAM M 101.05.280.2140.0260.000.00 9,948.00 VACANCY-STARKEY,WILLIAM M 101.05.280.2140.0261.000.00 300.00 VACANCY-STEPH ENS,SUSAN H 101.05.100.1670.0150.000.00 500.00 VACANCY-STEPHENS,SUSAN H 101.05.100.1670.0260.000.00 7,680.00 VACANCY-STEPHENS,SUSAN H 101.05.100.1670.0261.000.00 300.00 VACANCY-STURMAN,DAWN M 201.41.100.1510.0150.000.00 500.00 VACANCY-TH I EDE,MARTHA E 101.05.100.1670.0260.000.00 11,556.00 VACANCY-TH I EDE,MARTHA E 101.05.100.1670.0261.000.00 300.00 VACANCY(PREV DICKERSON) 201.50.280.2490.0119.000.00 38,935.08 VACANCY(PREV DICKERSON) 201.50.280.2490.0119.000.00 6,950.00 VACANCY(PREV DICKERSON) 201.42.280.2490.0119.000.00 38,935.08 VACANCY(PREV DICKERSON) 201.42.280.2490.0119.000.00 6,950.00 VACANCY PARA 101.99.280.1900.0117.000.00 21,946.60 VACANCY PARA 201.99.280.1900.0117.000.00 21,946.60 VACANT-KLUG 201.42.100.2212.0112.000.00 35,326.00 VACANT-KLUG 201.41.100.2212.0112.000.00 35,326.00 VACANT-PREVIOUSLY HEUSEL 101.03.100.1670.0112.000.00 62,665.00 VICA STIPEND 215.41.390.1100.0150.223.00 3,226.07 VOLLEYBALL COACH-7-8 101.31.720.3510.0150.000.00 6,456.48 VOLLEYBALL COACH-7-8 101.32.720.3510.0150.000.00 6,456.48 VOLLEYBALL COACH-7-8 ASST 101.31.720.3510.0150.000.00 4,108.67 VOLLEYBALL COACH-7-8 ASST 101.32.720.3510.0150.000.00 4,108.67 VOLLEYBALL COACH-9TH GRADE 201.41.720.3510.0150.000.00 4,013.02 VOLLEYBALL COACH-9TH GRADE 201.42.720.3510.0150.000.00 4,013.02 VOLLEYBALL COACH-ASST 201.41.720.3510.0150.000.00 8,026.04 VOLLEYBALL COACH-ASST 201.42.720.3510.0150.000.00 8,026.04 VOLLEYBALL COACH-HEAD 201.41.720.3510.0150.000.00 5,869.53 VOLLEYBALL COACH-HEAD 201.42.720.3510.0150.000.00 5,869.53 WARREN,NICHOLAS 101.32.100.2120.0150.000.00 2,000.00 WEIGHT ROOM-FALL 201.41.720.3515.0150.000.00 2,152.16 WEIGHT ROOM-FALL 201.42.720.3515.0150.000.00 2,152.16 WEIGHT ROOM-SPRING 201.41.720.3515.0150.000.00 2,152.16 WEIGHT ROOM-SPRING 201.42.720.3515.0150.000.00 2,152.16 WEIGHT ROOM-WINTER 201.41.720.3515.0150.000.00 2,152.16 WEIGHT ROOM-WINTER 201.42.720.3515.0150.000.00 2,152.16 WRESTLING COACH-7-8 101.31.720.3507.0150.000.00 2,152.16 WRESTLING COACH-7-8 101.32.720.3507.0150.000.00 2,152.16 WRESTLING COACH-7-8 ASST 101.31.720.3507.0150.000.00 1,369.56 WRESTLING COACH-7-8 ASST 101.32.720.3507.0150.000.00 1,369.56 WRESTLING COACH-9TH GRADE 201.41.720.3507.0150.000.00 4,013.02 WRESTLING COACH-9TH GRADE 201.42.720.3507.0150.000.00 4,013.02 WRESTLING COACH-ASST 201.41.720.3507.0150.000.00 4,013.02 WRESTLING COACH-ASST 201.42.720.3507.0150.000.00 4,013.02 WRESTLING COACH-HEAD 201.41.720.3507.0150.000.00 5,869.53 WRESTLING COACH-HEAD 201.42.720.3507.0150.000.00 5,869.53 Y ACHIEVERS(SUMMER SCHOOL) 115.99.494.1670.0610.197.00 5,000.00 YDI DAY TREATMENT 113.99.280.2140.0330.000.00 30,000.00 YDI DIRECT PAYMENTS-NON MEDICAID ELIGIBLE STUDENTS 101.99.280.1900.0330.000.00 30,000.00 YDI DIRECT PAYMENTS-NON MEDICAID ELIGIBLE STUDENTS 101.99.280.1900.0330.000.00 30,000.00 431 Bozeman Public Schools 1 ' J 2022-23 Adopted Budget Appendix 6: Mega Issue District Document The following document is the detailed correspondence to the public regarding the District's structural imbalance. The document outlines what the problem/opportunity is, that the challenges are not a result of poor planning, the challenges are not due to the lack of community support, and that the challenges are not a result of wasteful spending. 432 ,, Bozeman Public Schools , 2022-2023 Mega Issues Background Bozeman School District uses a Long-Range Strategic Plan (LRSP)to guide and focus the District. The LRSP process was launched in the fall of 2007 to bring more rigor to the process of setting goals; to ensure the wants, preferences, and needs of the community are well understood; and to strategically focus District resources. Bozeman Public Schools' Board, staff, and leadership team view the process of strategic planning as an ongoing process within Bozeman Public Schools. The LRSP is not a "strategic planning project" that was completed, but rather is a living document that continually evolves as the needs of the District change. The LRSP has undergone significant revisions via a community consensus process about every 5-6 years. It was anticipated that the 2022-2023 school year would be the year to engage the community in a LRSP revision process. However, there are two pressing areas where significant discussion, community engagement, and problem solving are needed. The District identifies those types of discussions as Mega Issues and has a history of using a consensus process to work through the challenges. The District anticipates pushing the LRSP revision process to the 2023-2024 school year so focused attention can be given to the following Mega Issues during the 2022-2023 school year: BudgetMega Issue #1 K-12 For details and background information related to K-12 Budget Consensus CLICK HERE SchoolMega Issue #2 High For details and background related to High School MTSS/PLC Consensus CLICK HERE For more information about the Long Range Strategic Plan (LRSP) CLICK HERE This document was put together to clearly articulate the key details related to each of the identified Mega Issues above. The document is also intended to connect the dots between the Mega Issues and other district goals and processes. It is also important to note that the two issues above are inextricably linked together. The recommendations from the K-12 Budget Consensus process will help guide and inform the work that will be accomplished in the High School MTSS/PLC consensus process. There is no doubt that the work ahead in both of these areas will be challenging, however, the District has a strong track record of bringing diverse groups of community members, staff, students, administration, and Trustees together to discuss tough issues and find solutions that move the District forward. Thank you for your continued support of Bozeman Public Schools. Casey Bertram, Superintendent 1 433 . . Budget What is the problem or opportunity? Significant budget challenges are looming for both the Elementary and High School District budgets. Both the K-8 elementary and 9-12 high school General Fund budgets are upside down—meaning our planned expenditures exceed our available budget authority: General Fund Structural Balances General Fund Budget Surplus/(Shortfall) $1,000,000 $(1,000,000) <k S $(Z 000,000) $(3,000,000) $(4,000,000) $(5,000,000) Elementary High Sftd The graph above shows the General Fund structural balance for the Elementary and High School Districts. The zero line indicates that planned expenditures match available budget authority—a balanced budget. As you can see, both the Elementary and High School budgets have multi-million dollar deficits, and neither appears to be recovering quickly. Both budgets are pulling from limited one-time funds to make ends meet—a temporary solution, but one that is not sustainable. This information is sure to create questions—and with them, many emotions. The purpose of this section of the document is to anticipate some of those questions and chart a path forward. The first question we expect is `how did we get into this unsustainable position?' In consensus circles, participants learn to identify their worst-case outcomes first. The idea is to acknowledge these natural fears and negative reactions—and then set them aside to focus on positive outcomes and solutions. With that process in mind, this document will discuss three things that did not cause this situation: poor planning, lack of community support, and wasteful spending. The challenges are NOT the result of Poor planning: The District knew changes were coming and we were as well prepared as possible for them. The transition to two high schools was known and expected, a plan to fund the transition was developed, and that plan was executed with integrity. The COVID pandemic admittedly caught us all off guard, but the District was still as well prepared for it as we could have been. From a financial perspective the pandemic was a double-edged sword: on one hand, it caused a significant drop in elementary enrollment which resulted in an unforeseen stressor on our budgets; on the other hand, the federal COVID relief("ESSER")funds provided one-time funding sources that allowed us to maintain operations during that time. In April, Moody's Investment Services reaffirmed our Aa2 bond rating—the best bond rating of any public school in the state. This rating is an independent testament to our strong financial condition and confirmation that our 2 434 planning was effective. Steps must be taken to preserve our historically strong financial condition. The challenges are NOT the result of a Lack of Community Support: The Bozeman School District benefits from the most supportive voters in Montana. Our District's track record of levy approval is second to none—in fact, the last time voters rejected an annual operating levy was almost 40 years ago. Thanks to our voters, both the Elementary and High School Districts are at their legal budget caps— in other words, state law will not allow local voters to contribute more tax funding to operate our District, even if they wanted to. In addition to maximizing our General Fund resources, local voters have also generously approved Building Reserve and Technology Fund levies. Similarly, while many Districts around the state subsidize their School Foods program with General Fund dollars, the Bozeman School District requires that program to be self- sustaining. These dedicated funding streams keep those costs from competing for scarce General Fund dollars. The bottom line is that our District has tremendous community support, and we have the maximum amount of resources available to us. Unfortunately, no additional funding is available. The District must live within its current means, and the only way to do so is by reducing costs. The challenges are NOT the result of Wasteful Spending: The Bozeman School District prides itself on high student achievement, and we have dedicated educators who aggressively pursue that goal from every angle. Over time and as the District has grown, structures and costs have been added to the budget—but all of those costs either target some aspect of improving student achievement or providing a support that was deemed essential to our operation. Balancing the budget would be simple if General Fund budgets were full of"fluff' or perceived waste. To the contrary, this will be a challenging process as the District will face decisions related to prioritizing and choosing between good things within the budget as there simply isn't waste. In short, the current situation is no one's fault and no one did anything wrong, what happened, then? • Challenges with maintaining the High School master schedule at two buildings. A projected high school budget deficit was the key reason the 2016 High School Programming Committee debated one even larger high school or splitting into two buildings. The committee and community ultimately chose the two high school model—and the budget challenges that accompany it. Those challenges are now playing out. Significant FTE increases were expected and granted when GHS opened, and voters approved a transition levy to temporarily support that FTE increase. After the initial increase, the plan was that no new FTE would be needed while the high school enrollment"grew into" the capacity at each building. This spring, however, it became apparent that both high schools needed additional staff to run their master schedules—a fundamental change to our plan. The increase was approved out of necessity to meet the needs of the current scheduling system but, as noted above, it is not sustainable. • A significant COVID-related reduction in elementary enrollment. Although it has partially recovered, the reduced elementary enrollment tempers expectations for future high school enrollment—and as a result, budget growth. • Recruitment and retention have emerged as significant District issues—seemingly overnight. Bozeman is an attractive place to live, and the District is a high performing public school system. As a result, our District has historically been a destination for many professional educators. However, cost of living increases here have caused our applicant pools to dwindle significantly. To address those changing conditions, the District provided mid-contract wage increases to all hourly staff and bonuses to all other employee groups. District leadership knows we will need to take a holistic look at employee compensation—including salaries and benefits—and invest strategically in it to help with recruitment and retention issues. In order to do so, however, the District will need to create capacity in our budget. • A change in General Fund calculation methodology. Specifically, the 2021 legislature suspended schools' 3 435 ability to base their General Fund budgets on projected enrollment. Historical enrollment must now be used instead—a change that will reduce Bozeman High School's 2022-23 General Fund budget authority by almost $730,000. • The possibility that the District will not be able to fully fund the transition levy. The transition levy ballot created the opportunity for the District to obtain up to $6 million dollars in transition funding over six years, the maximum amount allowed under state law. To do so, however, the transition levy ballot stated the District must "completely offset the tax impact of the annual Transition Levy with other reductions." The transition levy election took place at the height of the pandemic in 2020, and the Board placed this condition on the levy to help secure its approval during very uncertain times. Some of those required offsets were known and available when the levy was proposed, but the rest was completely speculative—that is, the District left room to levy for the transition if future circumstances changed and new offsets became available. Little has changed, however, and our available taxpayer offsets are very limited. As a result, it is likely that the District will not be able to access the full amount of the transition levy— which compresses the window to balance the budget. • Additional cost increases to the budget. These additions include FTE increases and a reinstatement of a K-12 curriculum budget. Make no mistake, all of these things are good for student achievement and advance our District goals, but they all come with a budget impact and create additional competition for our limited funds.. School budgets are complex, and questions will certainly emerge. A few of them are addressed below in the FAQ. In summary, the District is discussing this issue now because we have a window of time to be intentional and develop thoughtful, student-centered solutions to our budget issues. What is the Consensus Plan? The District uses a Board Budget Committee to work through significant budget issues. The timeline and plan for the committee consensus work is as follows: • Board of Trustees will solidify Board Budget Committee assignments at the June 13 meeting. The Board Budget Committee will include three trustees and an alternate. • The Board Budget Committee will also include representatives from the following stakeholder groups: staff, building administration, central office administration, community members, and students. • Committee work is anticipated to beginning late June, 2022, and will include a monthly scheduled public meeting, with more meetings scheduled as needed. It is anticipated that the Board Budget Committee would wrap up their work in December 2022. • Board Budget Committee updates will be provided periodically to the Board of Trustees and the community via Board meetings and the Superintendent's weekly updates. Connecting the Dots 9-12 MTSS/PLC Consensus The Board Budget Committee will be making recommendations that will likely impact and inform the 9-12 MTSS/PLC Consensus process, described in the next section. Because the General Fund budget is approximately 90% personnel, it is likely that personnel will be included in potential budget cuts. The 9-12 MTSS/PLC consensus will not"launch" until the Board Budget Committee has provided some direction on what areas will be impacted. Policy#3610 Bozeman Public Schools has current and historical achievement gaps. Those gaps have been compounded by the impacts of COVID-19. Student success policy#3610 boldly puts the District on the hook to address the long-standing achievement gaps and ensure the success of all students. The key commitments established in student success policy #3610, and associated decision making filter#3610R are below and will serve as a framework for discussion during the Board Budget Committee process: 4 436 • Providing all students with access to resources, opportunities, supports and interventions to maximize the success of each student. • Assuring that all BSD7 staff members, with deliberate effort, continue to examine and eliminate beliefs, policies, practices, and teaching that may perpetuate disparities in achievement. • Raising the achievement of each student while eliminating any identified or perceived opportunity or achievement gaps. • Filtering programs, initiatives, and budget supports to maximize student success. Associated procedure#3610p has been established as a decision making filter and will be used during the Board Budget Committee process to ensure that budget recommendations that are made by the committee are in alignment with closing the achievement gap, District goals, and evidence-based practices: Bozeman Public Schools Student Achievement and Success QUO Decision Making Filter hhh" Student Achievement Filter D. Item/Topic/Decision)Directly Help Close Identified Achievement Gaps? District Priority Filter Dies ULwtZa .. �Dir- to Established District .. Evidence Filter Does LInsert Itemnb is ion Have a Substantial Research f Support? CORE Purpose-Bozeman Public Schools exist to provide an outstanding education that inspires and ensures high achievement so every student can succeed and make a difference in a rapidly changing world community. Budget FAQs Question: Why are we just hearing about this now? Answer: Central office and the Board monitor the budget situation closely each year. The deficit has existed—and been growing, as explained above—for a number of years. We've made a point to highlight and document the deficit every year during the budget cycle, but we've allowed it to perpetuate because we've had one time funds to cover it. Administration expects that those one time funds will be exhausted in the next couple of years, and our deficits must be corrected before that happens. Question: Where can I read more about the District's budgets? Answer: Each year, the District creates a thorough document that chronicles all aspects of the annual budget. The most recent document(FY2021-22) is available here and previous years' documents are found toward the bottom of this page. Question: Building budget and FTE budget ... Do they work together? Will our building (department) budgets decrease in the future due to the current deficit? Answer: Building budgets and FTE both live within the General Fund. The K-12 Board Budget committee will be looking at all items within the K-8 and 9-12 General Fund Budgets. Because personnel is roughly 90% of the General Fund Budget, it is not likely that decreases in building budgets will significantly impact the deficit. 5 433 Question: High School student numbers are growing. Shouldn't this constitute an FTE increase? Answer: The significant addition of FTE in anticipation of the split to two high schools was intended to provide the FTE needed to run two high schools and allow time for enrollment to"grow into"the two high school model. The 9+ FTE needed to run the master schedule for 2022-2023 was not anticipated, nor planned for, and thus increased the K-12 General Fund deficit that is being balanced by one-time funds. This has accelerated the timeline on balancing the budget and aligning expenditures with available revenues. Question: We live in an affluent community with a large tax base. Does this help our FTE or budget situation? Answer: Yes and No. The recently passed High School Technology fund levy, based upon mills, allows that levy to grow over time in concert with the growing tax base. The District also has an existing technology levy based upon mills in the elementary district. The District's Technology Fund levies are the only funding sources we have that are allowed to be based on the value of our tax base. The remainder of our funding sources—including the state's General Fund budget formula—are not determined by the size of a District's local tax base. The General Fund formula in Bozeman is the same formula in all other communities in Montana. This year, voters passed a $325,000 General Fund Levy which allows the high school to operate at the maximum funding cap. There is no mechanism to move beyond that cap. The growing tax base will decrease the mill needed to fund our levy requests, but it doesn't allow the maximum budget cap to grow. Question: Is the need to reduce FTE/revise budget a K-12 discussion? Answer: Yes, both the K-8 and 9-12 General Fund Budgets are upside down and dependent upon one-time funds. Both budgets will be looked at by the K-12 Board Budget Committee. One-time funds are available to both the Elementary and High School Districts. Question: What is the relationship between per-pupil funding and our FTE budget? Answer: Per pupil funding is one component of Montana's General Fund formula. That per-pupil funding is combined with a list of other components to determine a district's maximum General Fund budget. Voter approval is required to reach the cap, and Bozeman is extremely fortunate to have a community that consistently supports our levies and allows us to do so. Districts can spend their General Fund budgets as they wish—there are no statutory requirements on what schools do with that money. The graph below shows the breakdown of the 2021-22 K-12 General Fund budget. The Bozeman School District focuses about 90% of our General Fund budget on personnel (i.e., FTE, shown in blue on the graph), a ratio that is comparable to our peer school districts across the state. The remainder of the General Fund budget is spent on things like utilities, property and liability insurance, supplies, etc.: Bozeman Public Schools 2021-22 General Fund Expenditure Budget by Function and Object $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 ■ ■ Instruction Support Services Operations& School Administration Extracurricular General Business Services Maintenance Activities Administration ■Other $1,460 $5,801 $1,350 ■Property&Equipment $79,307 ■Prof.&Technical Services $330,170 $48,264 $260,583 $4,696 $98,800 $83,152 ■Other Purchased Services $57,074 $4,419 $690,384 $21,555 $311,866 $149,885 $138,284 ■Property Services $58,755 $2,048,820 $282 $70 is Supplies&Materials $1,093,347 $695,617 $456,374 $46,284 $4,794 $166,000 $171,500 in Salanes&Benefits $28,970,631 $7,034,473 $3,600,772 $4,375,362 $1,380,866 $1,140,248 $1,050,047 6 434 . . Issue#2 High School What is the problem or opportunity? Bozeman Public Schools use a Long Range Strategic Plan (LRSP) and associated District Five Year Plan to focus the collective efforts of school sites and staff. The District Five Year Plan is inclusive of the following goals: • Early Literacy Goal: By 2025, 85% of all children entering Kindergarten will have requisite literacy skills as measured by Acadience. • Grade Level Reading Goal: By 2025, 90% of all BSD7 3rd Grade Students will demonstrate grade-level reading skills by achieving a proficient score on the Acadience reading assessment at the end of the school year. • PLC Goal: By spring of 2025 all BSD7 schools PK-12 will have fully implemented PLC's in place that will support the closing of the achievement gap, thus qualifying BSD7 as a Solution Tree Model PLC District. • TBD Graduation Goal: Tied to Graduation Rates - Developed During the 2021-2022 School Year- Launched Fall 2022 The K-12 PLC goal requires that the high school develop and launch a braided MTSS/PLC structure as the foundational approach for teaching and learning. It was agreed upon during BEA negotiations that the high school MTSS/PLC model would be built via a consensus process ensuring high school staff have a seat at the table in the building and implementation of the plan/s. Similar to the K-5 IMPACT schedule revisioning process, the changes must be as close to cost neutral as possible. The following topics will be addressed during the high school consensus process: • Moving away from "MTSS via course," and moving toward a sustainable intervention model that is inclusive of the following components established in the research: research-based, directive, administered by trained professionals, targeted, and timely. • Focused teacher collaboration time embedded within the teacher day for educators who share like standards to ask and answer the following essential questions: Question#4 Question#1 How will we extend the learning What is it we want our for students who have students to know and be demonstrated proficieny? able to do? (extended learning) (essential standards) Question#2 Question#3 How will we know if each How will we respond when student has learned it? some students do not learn it? (team-developed (systematic interventions) common assessments) AdWed From:Dufour.R.(2006).Learning by dourd-A handbook for proressionat learrNng cmmnwmbes at work.Bloomington,Intl:Solution Tree. 7 435 What is the Consensus Plan ? There are many key details left to flesh out with the 9-12 MTSS/PLC consensus process. Below are some of the known pieces of the plan: • The 9-12 MTSS/PLC consensus will not launch until the K-12 budget committee has provided some initial recommendations regarding balancing the high school budget. This means that it is likely that MTSS/PLC discussion will begin in January 2023. • With a start date of January 2023, it is anticipated that any significant master schedule changes would not occur until the 2024-2025 school year. • The process will have ample staff representation from both high schools. • Portions of the process will be full-blown consensus, while other portions of the process will be information sharing at PIR days or during staff meetings, as well as staff training. • The District has set aside a limited budget of one-time funds to support the 9-12 MTSS/PLC consensus process during the 2022-2023 school year. • The high school master schedule is a foundational piece of the puzzle that will be looked at and addressed during the MTSS/PLC consensus process. • While the 9-12 MTSS/PLC process will not formally"open"the collective bargaining agreement for changes, there are a wide variety of past practice areas that will likely be discussed (study halls, duty periods, course caps, etc.) • The process will be facilitated by BSD7 trained consensus facilitators and will likely include an outside consultant with expertise in high school scheduling, MTSS, and PLC's. Connecting the Dots K-12 Budget Consensus The K-12 Budget consensus process will occur prior to the MTSS/PLC consensus process and will definitely set some boundaries and parameters for the discussion. For example, the following items will come up during the the high school portion of the K-12 budget discussions and may impact the problem solving and approaches taken by the high school MTSS/PLC consensus group: • District-created course caps that set student enrollment course limits below state accreditation standards. • Special education collaborative delivery model. • Title One delivery model. • The majority of students at GHS and BHS have a seven period schedule which requires FTE above and beyond what is allocated via the state funding formulas and current collective bargaining agreement language. Transition to Two High Schools The opening of a second high school has been an amazing success for our students and community! Expanded opportunities for students have been realized across athletics, activities, clubs, etc. There are, however, a list of unintended consequences that have come along with the transition to two high schools. The following areas will be discussed during the high school consensus process: • Singletons constrain the master schedule and make it less flexible. Moving to two high schools doubled the number of singletons in the combined 9-12 master schedule (singletons = courses only offered one time in the master schedule). • The number of study halls has increased across both schools, which has stressed the historical study hall coverage plan to a breaking point. One time funds were required to provide band-aids for the problem during the 2021-2022 school year. • The number of separate courses that an individual teacher preps for has increased across both high schools adding to teaching stress and workload. • New course proposals, typically looked upon as a positive, only add to the challenges above. In short, operating a course catalog and course structure that was designed for a 2400 person high school in two 1500 person high schools is presenting challenges that were not fully anticipated during the transition process. Policy#3610 -Achievement Gap Bozeman Public Schools has current and historical achievement gaps. Those gaps have been compounded by the impacts of COVID-19. Student success policy#3610 boldly puts the District on the hook to address the long-standing 8 436 achievement gaps and ensure the success of all students. 2020-2021 high school ACT data shows that approximately 30% of Bozeman students are not proficient with ELA standards, and approximately 60% of students are not proficient with Math standards. District longitudinal data shows that students who are proficient early in their school careers continue to grow and excel, while students who struggle early continue to struggle throughout the K-12 system. Median Distance from Grade-Leuel Heading Proficiency 3 Z E I e _I 2 3 7 5 6 7 8 9 I■ Grade Net Proficient—Proficient The key commitments established in student success policy#3610, and associated decision making filter#3610P, are below and will serve as a framework for discussion during the high school consensus process: • Providing all students with access to resources, opportunities, supports and interventions to maximize the success of each student. • Assuring that all BSD7 staff members, with deliberate effort, continue to examine and eliminate beliefs, policies, practices, and teaching that may perpetuate disparities in achievement. • Raising the achievement of each student while eliminating any identified or perceived opportunity or achievement gaps. • Filtering programs, initiatives, and budget supports to maximize student success. Associated procedure#3610p has been established as a decision making filter: Bozeman Public Schools Student Achievement and Success ; Decision Making Filter Student Achievement Filter ■. 1. ■ Directly DistrictAchievement Gaps? ■. ■- ■ to Established District Evidence Filter Does Insert Item/To ic/ ion Have a Substantial Research fSupport? CORE Purpose-Bozeman Public Schools exist to provide an outstanding education that inspires and ensures high achievement so every student can succeed and make a difference in a rapidly changing world community. Student Inclusion and Resiliency Committee (SIRI) 9 435 Over the past two years the SIRI committee, which is a standing board committee, has dug deeply into graduation and achievement data within Bozeman Public Schools. Three major areas of focus for the SIRI committee include: • The SIRI committee will be formally recommending a graduation goal to the superintendent and Board of Trustees to be added as part of the District five year plan beginning in 2022-2023. • The SIRI committee identified current K-12 math pathways (tracking)as an area of concern to be studied by a subcommittee beginning in the spring of 2022. • The SIRI committee identified seven goal areas for K-12 MTSS implementation, to be completed by June of 2025. See Below: By June, 2025, MTSS in the Bozeman Public Schools shall include: • A completed resource map for each school that includes personnel, facilities, curriculum and intervention, time allocation and requirements, additional resources, and schoolwide data • A common understanding of MTSS that goes beyond pathways to single-student interventions or special education pre-referral • A systemic, consistent MTSS process spanning K-12 • A commitment and process to regularly and continuously monitor for and respond to "implementation drift' with a philosophy of"core plus intervention" instead of"core replacement' • Tier 1 core instruction is built with principles that provide an integrated structure of student support allowing every student access to high-quality resources and engaging curriculum, as well as the use of common assessments to discontinue the practice of tracking. • An efficient and effective data system, including early warning system drop-out prevention indicators, that accesses and uses a wide variety of student data as well as matching resources to support individual student needs • The use of evidence based progress monitoring tools, interventions, and curriculum The work and goals of the SIRI Committee will be part of the high school consensus discussions during the 2022-203 school year. 10 436 • • Range StrategicOverview Key foundational pieces of the LRSP include the District's Core Purpose, Core Values, Goal Areas, and the Five-Year Plan which includes measurable District goals: Core Purpose - Bozeman Public Schools exist to provide an outstanding education that inspires and ensures high achievement so every student can succeed and make a difference in a rapidly changing world community. Core Values • High Student Achievement: We are committed to ensuring that all students achieve at high levels • Committed, Quality Staff: We employ and retain well qualified and talented staff members who demonstrate a commitment to the core purpose of the District. • Community and Family Engagement: We believe that parents and the community are essential contributors in the achievement of our goals. • Climate: We operate in a climate of respect, honesty and hard work, recognizing the need to be adaptable and open to change. • Fiscal Responsibility: We are fiscally responsible in the management and expenditure of all District resources. • Decision Making: We rely on best practices research to guide our decision-making. Goal Areas • Goal Area 1: Academic Performance - Each student meets or exceeds the high academic standards necessary for college and career readiness. • Goal Area 2: Operations and Capacity Building: District operations, facilities and human resources promote an efficient and innovative educational system. • Goal Area 3: Community Engagement and Partnerships: Bozeman Public Schools has created an environment in which all education stakeholders at the local, state and national level are supportive, engaged, and contribute to successfully educate our students. • Goal Area 4: Student and Staff Safety/Health/Welfare: Bozeman Public Schools has effective systems in place for students and staff to learn and work in a safe and healthy environment. Five Year Plan - Measurable District Goals • Early Literacy Goal: By 2025, 85% of all children entering Kindergarten will have requisite literacy skills as measured by Acadience. • Grade Level Reading Goal: By 2025, 90% of all BSD7 3rd Grade Students will demonstrate grade- level reading skills by achieving a proficient score on the Acadience reading assessment at the end of the school year. • PLC Goal: By spring of 2025 all BSD7 schools PK-12 will have fully implemented PLC's in place that will support the closing of the achievement gap, thus qualifying BSD7 as a Solution Tree Model PLC District. • TBD Graduation Goal: Tied to Graduation Rates - Developed During the 2021-2022 School Year- Launched Fall 2022 For more information on Bozeman Public Schools' LRSP plan navigate to our website HERE. 11 436