HomeMy WebLinkAbout2022-23FinalBudgetDocument Bozeman School District 7Bozeman Public Schools
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
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EXECUTIVE SUMMARY ...................................................................................................................................................................................................... 1
ORGANIZATIONAL SECTION .......................................................................................................................................................................................... 2 Board of Trustees.......................................................................................................................................................................................................... 2 Executive Administration ............................................................................................................................................................................................... 3 Major Goals and Objectives – Long Range Strategic Plan ........................................................................................................................................... 4 Budget Development Process and Timeline ................................................................................................................................................................. 5 Allocation of Human and Financial Resources .............................................................................................................................................................. 5 FINANCIAL SECTION ....................................................................................................................................................................................................... 7 Budget Overview ........................................................................................................................................................................................................... 7 Expenditure Summary ................................................................................................................................................................................................... 8 Significant Trends, Events, and Initiatives................................................................................................................................................................... 10 Revenue Summary ..................................................................................................................................................................................................... 13 Budget Forecast .......................................................................................................................................................................................................... 14 INFORMATIONAL SECTION .......................................................................................................................................................................................... 17 Enrollment ................................................................................................................................................................................................................... 17 Taxation ...................................................................................................................................................................................................................... 19 Personnel Resource Changes .................................................................................................................................................................................... 25 Debt Changes ............................................................................................................................................................................................................. 26 OTHER INFORMATION .................................................................................................................................................................................................. 27 Awards ........................................................................................................................................................................................................................ 27 Acknowledgements ..................................................................................................................................................................................................... 27 2021-22 MERITORIOUS BUDGET AWARD CERTIFICATE ........................................................................................................................................... 28
ORGANIZATIONAL SECTION ............................................................................................................................................................................................. 29
DISTRICT OVERVIEW ..................................................................................................................................................................................................... 30 Legal Autonomy, Fiscal Independence ......................................................................................................................................................................... 30 Level of Education Provided ......................................................................................................................................................................................... 31 Geographic Area Served ............................................................................................................................................................................................... 32 Current Enrollment and Number of Campuses ............................................................................................................................................................. 34
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GOVERNANCE STRUCTURE .......................................................................................................................................................................................... 37 Structure and Listing of School Board Members .......................................................................................................................................................... 37 Organizational Chart of Administrative Staff by Position and Title ............................................................................................................................... 37
ORGANIZATIONAL GOALS AND MISSION .................................................................................................................................................................... 39 Mission Statement/Core Purpose ................................................................................................................................................................................ 40 Major Goals and Objectives ......................................................................................................................................................................................... 40 Cost of Major Goals and Objectives .............................................................................................................................................................................. 42 Fiduciary/Budgetary Goals ............................................................................................................................................................................................ 43 Factors Affecting the Development of this Year’s Budget ............................................................................................................................................. 43 BUDGETING PROCESS .................................................................................................................................................................................................. 47 Policies .......................................................................................................................................................................................................................... 47 Regulations Governing the Budgeting Process ............................................................................................................................................................. 48 Applicable Fund Types and Titles ................................................................................................................................................................................. 48 Classification of Revenues and Expenditures ............................................................................................................................................................... 49 Explanation of Key Revenues and Expenditures .......................................................................................................................................................... 51 Fund Balance Policies ................................................................................................................................................................................................... 52 FINANCIAL REPORTING ................................................................................................................................................................................................. 53 Basis of Accounting ...................................................................................................................................................................................................... 53 Fund Financial Statements .......................................................................................................................................................................................... 54
BUDGET DEVELOPMENT PROCESS ............................................................................................................................................................................ 55 Budget Process ............................................................................................................................................................................................................. 55 General Budget Timeline/Calendar ............................................................................................................................................................................... 57 Capital Projects Timeline/Calendar ............................................................................................................................................................................... 59
Budget Administration and Management ...................................................................................................................................................................... 60
OTHER LOCAL SUSTAINING REVENUE SOURCES ..................................................................................................................................................... 61 Indirect Cost and Aggregate Reimbursements ............................................................................................................................................................. 61 Tax Increment Finance District Receipts ....................................................................................................................................................................... 62
FINANCIAL SECTION .......................................................................................................................................................................................................... 66
OVERVIEW ....................................................................................................................................................................................................................... 67 Presentation of Revenues and Expenditures ................................................................................................................................................................ 67
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ALL BUDGETED FUNDS .................................................................................................................................................................................................. 70 Overview ....................................................................................................................................................................................................................... 71 Financing ...................................................................................................................................................................................................................... 75 Bozeman Public Schools Overview............................................................................................................................................................................... 76 Expenditure Budget ....................................................................................................................................................................................................... 86 Revenue Budget ........................................................................................................................................................................................................... 88 Fund Balances and Reserves ....................................................................................................................................................................................... 90 OPERATING FUNDS ........................................................................................................................................................................................................ 91 Overview ....................................................................................................................................................................................................................... 92 Financing ...................................................................................................................................................................................................................... 92 Bozeman Public Schools Overview............................................................................................................................................................................... 93 Expenditure Budget ....................................................................................................................................................................................................... 94 Revenue Budget ........................................................................................................................................................................................................... 96 Fund Balances and Reserves ....................................................................................................................................................................................... 98 GENERAL FUND .............................................................................................................................................................................................................. 99 Overview ..................................................................................................................................................................................................................... 100 Financing .................................................................................................................................................................................................................... 100 Bozeman Public Schools Overview............................................................................................................................................................................. 105 Budget and Taxation History ....................................................................................................................................................................................... 111 Fund Balances and Reserves ..................................................................................................................................................................................... 113 Expenditure Budget ..................................................................................................................................................................................................... 116 Expenditure Budget: Budget Summary by Location .................................................................................................................................................... 118 Revenue Budget ......................................................................................................................................................................................................... 119
Fund Balance and Reserve Analysis .......................................................................................................................................................................... 120 TRANSPORTATION FUND ............................................................................................................................................................................................ 121 Overview ..................................................................................................................................................................................................................... 122 Financing .................................................................................................................................................................................................................... 122 Bozeman Public Schools Overview............................................................................................................................................................................. 123 Budget and Taxation History ....................................................................................................................................................................................... 124 Fund Balances and Reserves ..................................................................................................................................................................................... 126 Expenditure Budget ..................................................................................................................................................................................................... 128 2022-23 Bus Transportation Routes ........................................................................................................................................................................... 130 Revenue Budget ......................................................................................................................................................................................................... 132 Fund Balance and Reserve Analysis .......................................................................................................................................................................... 133
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BUS DEPRECIATION FUND .......................................................................................................................................................................................... 134 Overview ..................................................................................................................................................................................................................... 135 Financing .................................................................................................................................................................................................................... 135 Bozeman Public Schools Overview............................................................................................................................................................................. 135 Budget and Taxation History ....................................................................................................................................................................................... 135 Fund Balances and Reserves ..................................................................................................................................................................................... 136 Expenditure Budget ..................................................................................................................................................................................................... 138 Revenue Budget ......................................................................................................................................................................................................... 140 Fund Balance and Reserve Analysis .......................................................................................................................................................................... 141 TUITION FUND ............................................................................................................................................................................................................... 142 Overview ..................................................................................................................................................................................................................... 143 Financing .................................................................................................................................................................................................................... 143 Bozeman Public Schools Overview............................................................................................................................................................................. 144 Budget and Taxation History ....................................................................................................................................................................................... 146 Fund Balances and Reserves ..................................................................................................................................................................................... 149 Expenditure Budget ..................................................................................................................................................................................................... 150 Revenue Budget ......................................................................................................................................................................................................... 152 Fund Balance and Reserve Analysis .......................................................................................................................................................................... 153 RETIREMENT FUND ...................................................................................................................................................................................................... 154 Overview ..................................................................................................................................................................................................................... 155 Financing .................................................................................................................................................................................................................... 155 Bozeman Public Schools Overview............................................................................................................................................................................. 155 Budget and Taxation History ....................................................................................................................................................................................... 156
Fund Balances and Reserves ..................................................................................................................................................................................... 158 Expenditure Budget ..................................................................................................................................................................................................... 160 Revenue Budget ......................................................................................................................................................................................................... 162 Fund Balance and Reserve Analysis .......................................................................................................................................................................... 163 ADULT EDUCATION FUND ............................................................................................................................................................................................ 164 Overview ..................................................................................................................................................................................................................... 165 Financing .................................................................................................................................................................................................................... 165 Bozeman Public Schools Overview............................................................................................................................................................................. 165 Budget and Taxation History ....................................................................................................................................................................................... 166 Fund Balances and Reserves ..................................................................................................................................................................................... 169 Expenditure Budget ..................................................................................................................................................................................................... 171
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Revenue Budget ......................................................................................................................................................................................................... 173 Fund Balance and Reserve Analysis .......................................................................................................................................................................... 174 TECHNOLOGY DEPRECIATION AND ACQUISITION FUND ........................................................................................................................................ 175 Overview ..................................................................................................................................................................................................................... 176 Financing .................................................................................................................................................................................................................... 176 Bozeman Public Schools Overview............................................................................................................................................................................. 177 Budget and Taxation History ....................................................................................................................................................................................... 177 Fund Balances and Reserves ..................................................................................................................................................................................... 180 Expenditure Budget ..................................................................................................................................................................................................... 181 Revenue Budget ......................................................................................................................................................................................................... 183 Fund Balance and Reserve Analysis .......................................................................................................................................................................... 184 FLEXIBILITY FUND ........................................................................................................................................................................................................ 185 Overview ..................................................................................................................................................................................................................... 186 Financing .................................................................................................................................................................................................................... 186 Bozeman Public Schools Overview............................................................................................................................................................................. 186 Budget and Taxation History ....................................................................................................................................................................................... 186 Fund Balances and Reserves ..................................................................................................................................................................................... 188 Expenditure Budget ..................................................................................................................................................................................................... 189 Revenue Budget ......................................................................................................................................................................................................... 191 Fund Balance and Reserve Analysis .......................................................................................................................................................................... 192 DEBT SERVICE FUND ................................................................................................................................................................................................... 193 Overview ..................................................................................................................................................................................................................... 194 Financing .................................................................................................................................................................................................................... 194
Bozeman Public Schools Overview............................................................................................................................................................................. 195 Budget and Taxation History ....................................................................................................................................................................................... 195 Fund Balances and Reserves ..................................................................................................................................................................................... 198 Expenditure Budget ..................................................................................................................................................................................................... 199 Revenue Budget ......................................................................................................................................................................................................... 201 Fund Balance and Reserve Analysis .......................................................................................................................................................................... 202 BUILDING RESERVE FUND .......................................................................................................................................................................................... 203 Overview ..................................................................................................................................................................................................................... 204 Financing .................................................................................................................................................................................................................... 205 Bozeman Public Schools Overview............................................................................................................................................................................. 206 Budget and Taxation History ....................................................................................................................................................................................... 209
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Fund Balances and Reserves ..................................................................................................................................................................................... 213 Expenditure Budget ..................................................................................................................................................................................................... 214 Revenue Budget ......................................................................................................................................................................................................... 216 Fund Balance and Reserve Analysis .......................................................................................................................................................................... 217 NONBUDGETED FUNDS ............................................................................................................................................................................................... 218 Overview ..................................................................................................................................................................................................................... 219 Financing .................................................................................................................................................................................................................... 219 Bozeman Public Schools Overview............................................................................................................................................................................. 219 ESEA Grant Allocations by Year ................................................................................................................................................................................. 220 IDEA Grant Allocations by Year .................................................................................................................................................................................. 221
INFORMATIONAL SECTION ............................................................................................................................................................................................. 222
PROPERTY TAXES ........................................................................................................................................................................................................ 223 Tax Revenue Requirements ....................................................................................................................................................................................... 224 Property Valuation ....................................................................................................................................................................................................... 225 Property Tax Rates – Bozeman Schools .................................................................................................................................................................... 235 Individual Tax Bills ...................................................................................................................................................................................................... 241 Property Tax Collections ............................................................................................................................................................................................. 247 Alternative Tax Collections .......................................................................................................................................................................................... 248 STUDENT ENROLLMENT HISTORY ............................................................................................................................................................................. 248 Description of Forecasting Methodology and Techniques .......................................................................................................................................... 248 Historical and Projected Student Enrollment ............................................................................................................................................................... 250 PERSONNEL RESOURCE ALLOCATIONS ................................................................................................................................................................... 254
Employee Groups ....................................................................................................................................................................................................... 255 2022-23 Staffing Allocations ....................................................................................................................................................................................... 260 OUTSTANDING BOND ISSUES ..................................................................................................................................................................................... 263 Elementary Debt Service Fund – Payment Schedule (Bond Amortization Tables) ..................................................................................................... 265 Elementary Summary of Outstanding Bond Payments ............................................................................................................................................... 266 Elementary Debt Capacity Analysis ............................................................................................................................................................................ 267 High School Debt Service Fund – Payment Schedule (Bond Amortization Tables) .................................................................................................... 268 High School Summary of Outstanding Bond Payments .............................................................................................................................................. 269 High School Debt Capacity Analysis ........................................................................................................................................................................... 270 STUDENT AND DISTRICT PERFORMANCE MEASURES ............................................................................................................................................ 271
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Testing Proficiency - English Language Arts ............................................................................................................................................................... 272 Testing Proficiency – Math .......................................................................................................................................................................................... 273 AA District PK-12 Total Enrollment ............................................................................................................................................................................. 273 Students Receiving Free and Reduced Priced Meals (Economically Disadvantaged)................................................................................................ 273 Graduation Rates ........................................................................................................................................................................................................ 274 Student: Teacher Ratios ............................................................................................................................................................................................. 274 Attendance Rates........................................................................................................................................................................................................ 274 GLOSSARY OF TERMS ................................................................................................................................................................................................. 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
Bozeman Public Schools
2022-23 Adopted Budget
Executive Summary
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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.
Lacy Clark
Director of Business Services/District Clerk
Voice: (406) 522-6045
Fax: (406) 522-6050
lacy.clark@bsd7.org
Bozeman Public Schools
404 West Main, P.O. Box 520
Bozeman, MT 59771-0520
www.bsd7.org
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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 Term Expires May, Total Time Served on Board Occupation
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 beenwith 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.
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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 safeand healthy environment.
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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 theAcadience 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, thusqualifying 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.
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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.
Source: District’s Annual Report
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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:
Source: District records
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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:
Source: District records
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The adopted budgets (i.e., legal spending limit) for each of the Elementary and High School Districts’ funds are shown below:
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:
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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.
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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.
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
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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.
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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:
Source: District records The following table compared these budgeted funding sources for 2022-23 with those budgeted for the prior year:
$47,975,467 , 44%
$34,438,643 , 32%
$17,201,290 , 16%
$9,058,378 , 8%
$64,504 , 0%
Bozeman Public Schools Funding Sources for 2022-23 Budgeted Funds
Local Property Taxes
State Revenue
Fund Balance Reappropriated
County Revenue
Non-Levy Local Revenue
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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:
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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:
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
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
Bozeman Public SchoolsGeneral Fund Budget History
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•Building Reserve Funds. With the expiration of the prior $1,650,000 High School Building Reserve levy, the District successfully approached voters for areduced $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 SchoolDistrict.
The District will also continue to monitor its permissive levy abilities as allowed by law, and leverage those levies with anticipated state funding to maximizethe buying power and value of the taxpayers’ dollars. Currently, the maximum amounts accessible to the Elementary and High School Districts are $469,025and $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 theDistrict’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 anticipatedin either factor. However, the contract with the District’s current contractor, First Student, expires after the 2022-23 school year. The District expects thenext 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. Thepassage 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 onthe 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.
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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
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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 Actual Enrollment October 1, 2022 Anticipated Enrollment Anticipated Change
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
Source: District records
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031
Elementary Enrollment (Grades K-5)2,717 2,801 2,9072,946 3,037 3,184 3,185 3,235 3,225 2,8923,070 3,079 3,085 3,059 3,023 3,062 3,0733,098 3,169 3,261 3,365
Middle School Enrollment (Grades 6-8)1,215 1,251 1,3161,375 1,472 1,440 1,535 1,536 1,626 1,5741,638 1,614 1,582 1,583 1,568 1,579 1,6071,626 1,622 1,5641,508
High School Enrollment (Grades 9-12)1,844 1,909 1,9631,973 1,996 2,118 2,168 2,224 2,260 2,3982,509 2,637 2,678 2,636 2,669 2,594 2,5792,586 2,552 2,6132,641
0
500
1,000
1,500
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2,500
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4,500
5,000
StudentsBozeman Public Schools Enrollment vs. Functional Capacity
Actual Projected
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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:
Source: District records
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Source: District records
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
$36,045,591
$43,121,457 $44,604,925 $46,214,348 $46,178,987 $47,975,468
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
Bozeman Public SchoolsK-12 Levied Dollars -All Funds
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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 increaseoccurred 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. PerState Law, the District was responsible to install and pay for stop arm extension on all home-to-school buses. In addition, the increase also accountsfor 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 wererefinanced in order to level off the tax increases that were scheduled to occur starting in FY24. As elementary enrollment has decreased, bondrequest to build a ninth Elementary building has been postponed indefinitely. Therefore, by refinancing those bonds, it leveled out the payments forthe next seven years, so that taxpayers would no longer see an increase starting in the 2023-2024 fiscal year. The leveling off, included a slightincrease 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’staxable value increases, that voted levy generates additional funds for the District. In 2022, High School voters approved a 1.00 mill levy in theTechnology 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 taxablevalue. 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
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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.
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:
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Source: District records
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
220.02
251.58
218.67 219.35
186.85 188.14
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300
MillsBozeman Public Schools Elementary and High School Levied Mills
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Source: District records
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
220.02
251.58
218.67 219.35
186.85 188.14
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50
100
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Levied Mills Bozeman Public Schools K-12 Levied Mills by Fund
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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:
Source: District records
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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.
Longfellow Elementary School
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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 lacy.clark@bsd7.org or Mike Waterman at (406) 522-6097 or mike.waterman@bsd7.org if you have questions or need additional information.
Willson School – Central Office
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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.
W. Edward Chabal David J. Lewis
President Executive Director
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Bozeman Public Schools
2022-23 Adopted Budget
Organizational Section
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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:
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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.
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Geographic Area Served
The Bozeman School District is located in Gallatin County in southwestern Montana:
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.
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A detailed and interactive map of all Gallatin County school districts is available online, but the following map generally illustrates these boundaries:
Source: Gallatin County Superintendent of Schools
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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:
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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:
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Source: District records
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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 May, Total Time Served on Board Occupation
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.
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•Mike Waterman, who serves as the Executive Director of Business and Operations. Mr. Waterman has worked for the District since2012.
•Pat Strauss, who serves as the District Human Resources Director. Mr. Strauss has worked for the District since 2001.
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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:
Source: District records
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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. Major 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:
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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.
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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 aproficient 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 theachievement 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:
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District Number of Additional Budget Requests Proposed Cost of Additional Requests Elementary 3 $ 118,080 High School 3 $ 56,000
Districtwide 0 $ - Total 8 $ 174,080
Source: District recordsAdministrators 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:
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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.
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The following table highlights the certified classroom staffing changes in each of the District’s schools:
Source: District records Additional positions may be added when the school year begins and actual enrollment counts are known.
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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 Payment $ 209 $ 210 $ 214 $ 216 $ 220 $ 223 $ 229
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.
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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 forbudget 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.
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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 Mondayin 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 aswell as calculated voting limits at that time (20-9-369, MCA). Additionally, the 2017 Legislature passed SB307, which gives schools newpermissive (i.e., unvoted) levy authority to finance certain facility improvements. The law also creates a state-funded subsidy for mills leviedfor 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 ensuingyear 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 requestsmust 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
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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. X X X X X X X X X X 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
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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. X X X X X X X X X X X X X X X X X X Fund Oper Unit Program Function Object Project Reporter (optional) (optional) The Montana Office of Public Instruction’s prescribed chart of accounts is available online.
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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 reappropriated”—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:
Source: District records
$47,975,467 , 44%
$34,438,643 , 32%
$17,201,290 , 16%
$9,058,378 , 8%
$64,504 , 0%
Bozeman Public Schools Funding Sources for 2022-23 Budgeted Funds
Local Property Taxes
State Revenue
Fund Balance Reappropriated
County Revenue
Non-Levy Local Revenue
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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.
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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.
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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.
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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.
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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
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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:
Activities Personnel Involved Timeline
Discuss Schedule of Activities and establish guidelines for budget development Superintendent/Administration 10/1/2021 through 10/31/2021
Approve Schedule of budget development activities Board of Trustees 10/11/2021
Prepare Average Number Belonging (ANB) Estimates and Projections Exec Dir of Business & Operations/Budget & Risk Mgmt Coordinator 11/8/2021
Review Long Range Strategic Plan and determine goals and major initiatives for 2022-23 Board of Trustees, Superintendent, and Administrators 8/20/2021 through 6/30/2022
Prepare and distribute budget development materials and 2022-23 additional budget request instructions Budget & Risk Mgmt Coordinator 11/19/2021
Prepare and submit School/Department budget materials and 2022-23 additional budget requests School and Department Administration & Staff 8/20/2021 through 12/10/2021
Compile budget information and additional requests Exec Dir of Business & Operations/Budget & Risk Mgmt Coordinator 12/13/2021 through 1/7/2022
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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 & revision of preliminary General Fund budget Trustees & Administration 1/10/2022 through 2/18/2022
Revise and finalize ANB Calculation and/or Projection Exec Dir of Business & Operations/Budget & Risk Mgmt Coordinator 2/7/2022
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 Elections Board of Trustees 2/14/2022
Conduct public meetings for review, discussion & revision of preliminary General Fund budget Board of Trustees/Admin 2/15/2022 through 5/2/2022
Conduct budget discussions as needed and align budget with strategic goals Board of Trustees 2/15/2022 through 5/2/2022
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 account Board of Trustees/Admin 3/7/2022
Set amount of voted levy Board of Trustees/Admin 3/28/2022
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Conduct Trustee and Special Levy Election District Clerk/County Clerk & Recorder 5/3/2022
Prepare preliminary budgets for Transportation, Bus Depreciation, Tuition, Retirement, Adult Ed, Debt Service, Building Reserve and Technology Depreciation Funds
Exec Dir of Business & Operations/Budget & Risk Mgmt Coordinator 5/4/2022 through 6/30/22
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:
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o 1 – Code/Life Safety – Immediate threat to life safety or building integrity
o 2 – Damage/Wear out – Worn out, difficult to operate/service
o 3 – Codes and Standards – Systems not in code compliance and not grandfathered
o 4 – Environmental – Failures affecting the indoor environment
o 5 – Energy – Energy conservation
o 6 – Aesthetics
•Winter. District Administration and the Long Range Facilities Planning Committee review and prioritize the project listing. They thenestimate all available funds (including Building Reserve balances, General Fund allocations, and grants) and develop a recommendation tothe Board of Trustees. The recommended projects for 2022 were influenced by facility inspection results, maintenance needs, requesteduser improvements and available budget. The 2022 list was approved by the Board of Trustees on February 14, 2022 and follows thisdocument 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.
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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:
District Aggregate Reimbursements Balance June 30, 2021
Aggregate Reimbursements Balance June 30, 2022
2021-22 Increase/(Decrease)
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
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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:
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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.
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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
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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.
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Bozeman Public Schools
2022-23 Adopted Budget Financial Section
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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. X X X X X X X X X X 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
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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 ‘1’ 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.
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• 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.
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Bozeman Public Schools
2022-23 Adopted Budget Financial Section: All Budgeted Funds
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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
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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.
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Source: Montana Office of Public Instruction
FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022
Average $8,948 $9,004 $9,355 $9,571 $9,739 $9,839 $10,512 $10,830 $11,073 $11,748 $12,773
Bozeman Elem $9,720 $9,884 $9,958 $10,325 $10,168 $9,532 $11,037 $11,332 $11,028 $11,508 $12,007
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
Montana AA Elementary Per-Pupil Expenditures*
Average BozemanElem Belgrade Elem Billings Elem Butte Elem Great FallsElem Helena Elem Kalispell Elem Missoula Elem
FY2022 $12,773 $12,007 $12,230 $12,621 $11,679 $12,807 $14,116 $13,328 $13,395
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
Montana AA Elementary 2021-22 Per-Pupil Expenditures*
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Source: Montana Office of Public Instruction
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 $14,777 $12,722 $11,836 $11,843 $14,742
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
$20,000
Montana AA High School 2021-22 Per-Pupil Expenditures*
FY2011 FY2012 FY2013 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 $12,584 $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
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
Montana AA High School Per-Pupil Expenditures*
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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.
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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:
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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:
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
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
Bozeman Public Schools2022-23 Spending Authority -All Budgeted Funds
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Source: District records The following table compared these budgeted funding sources for 2022-23 with those budgeted for the prior year:
Source: District records
$47,975,467 , 44%
$34,438,643 , 32%
$17,201,290 , 16%
$9,058,378 , 8%
$64,504 , 0%
Bozeman Public Schools Funding Sources for 2022-23 Budgeted Funds
Local Property Taxes
State Revenue
Fund Balance Reappropriated
County Revenue
Non-Levy Local Revenue
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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:
Source: District records The following table summarizes the $1,796,481 (3.9%) tax increase by authorizing entity and fund:
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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:
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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.
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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
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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:
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Source: District records
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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.
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
220.02
251.58
218.67 219.35
186.85 188.14
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50
100
150
200
250
300
Levied Mills Bozeman Public SchoolsK-12 Levied Mills by Fund
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Bozeman Public Schools
2022-23 Adopted Budget Financial Section: All Operating Funds
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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.
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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.
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Bozeman Public Schools
2022-23 Adopted Budget Financial Section:
General Funds
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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
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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:
District Type ANB Limit for First Basic Entitlement
Additional Entitlement Increment FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 & 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 1,000th 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.
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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 Payment $3,169 $3,169 $3,185 $3,245 $3,275 $3,335 $3,385 $3,472 $3,566
At-Risk Student Payment (Statewide allocation)
$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
Indian Education for All Payment $20.88 $21.25 $21.36 $21.76 $21.96 $22.36 $22.70 $23.28 $23.91
American Indian Achievement Gap Payment $205 $209 $210 $214 $216 $220 $223 $229 $235
Data for Achievement Payment $20.36 $20.36 $20.46 $20.84 $21.03 $21.41 $21.73 $22.29 $22.89
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,
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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)
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• 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
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• 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 HB663, using newly-authorized marijuana receipts to finance the costs to the state. The GTB thresholds currently in law are:
FY2017-18 and prior FY2018-19 FY2020-21 FY2021-22 FY2022-23 FY2023-24 and beyond
Guaranteed Tax Base Aid Threshold 193% 216% 224% 250% 250% Based on 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.
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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:
Source: District records
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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.
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.
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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.
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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
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Inflation, Teacher Raises, and Cost of Living in Bozeman
Bozeman Schools Negotiated Base Teacher Raises Change in Median Home Sales Price (Gallatin County)
CPI-U Inflation Inflationary Increase Approved by Legislature
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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-renewable/one-time resources to balance the budget.
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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:
Source: District records
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
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Bozeman Public Schools General Fund Budget History
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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:
Source: District records
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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:
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• 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 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.
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Source: District records
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
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Bozeman Public Schools General Fund Reserves
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%10.00%10.00%10.00%
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Bozeman Public Schools General Fund Reserves as a Percentage of Ensuing Year Budget (10% Max)
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Bozeman Public Schools
2022-23 Adopted Budget
Financial Section: Transportation Funds
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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.
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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 Per Route Rate Friday Early Release Per Route Rate Special Ed 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* $ 143.67 $ 65.53 $ 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.
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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:
Source: District records
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
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Bozeman Public Schools Transportation Budget History
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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:
Source: District records
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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
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• 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.
Source: District Records
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
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Bozeman Public Schools Transportation Fund Reserves
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%
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Bozeman Public Schools Transportation Fund Reserves as a Percentage of Ensuing Year Budget (20% Max)
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Bozeman Public Schools
2022-23 Adopted Budget
Financial Section: Bus Depreciation Funds
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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.
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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
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24Projected 2024-25Projected
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
$-
$50,000
$100,000
$150,000
$200,000
$250,000
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Bozeman Public Schools Bus Depreciation Budget History
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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.
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Bozeman Public Schools
2022-23 Adopted Budget
Financial Section: Tuition Funds
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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.
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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 (Contractor employed) 1.0 FTE therapist, 2.0 FTE mental health paraprofessional 1.0 FTE therapist, Instructional Staff (District employed) 1.5 FTE teacher, .8125 FTE paraprofessional 1.5 FTE teacher, 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(11)(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.
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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:
Payee District
Paying District
Bozeman Elementary Bozeman High School Bozeman 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:
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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:
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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.
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
$-
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Bozeman Public Schools Tuition Budget History
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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:
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
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Bozeman Public SchoolsTuition Fund Dollars Levied
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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.
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
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MillsBozeman Public SchoolsTuition Fund Mills Levied
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Bozeman Public Schools
2022-23 Adopted Budget Financial Section: Retirement Funds
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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:
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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:
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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.
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
$-
$1,000,000
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Bozeman Public Schools Retirement Budget History
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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.
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Source: District records
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
$-
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Bozeman Public Schools Retirement Fund Reserves
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%
0%2%4%6%8%10%12%14%16%18%20%
Bozeman Public Schools Retirement Fund Reserves as a Percentage of Ensuing Year Budget (20% Max)
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Bozeman Public Schools
2022-23 Adopted Budget
Financial Section: Adult Education Fund
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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
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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:
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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:
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
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Bozeman Public Schools Adult Ed Budget History
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Source: District records
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
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Bozeman Public SchoolsAdult Education Fund Dollars Levied
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
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MillsBozeman Public SchoolsAdult Ed Fund Mills Levied
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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.
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Source: District records
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
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Bozeman Public Schools Adult Education Fund Reserves
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%
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Bozeman Public Schools Adult Education Fund Reserves as a Percentage of Ensuing Year Budget (35% Max)
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Bozeman Public Schools
2022-23 Adopted Budget
Financial Section: Technology Acquisition and Depreciation Funds
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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.
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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:
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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:
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Projected 2024-25 Projected
Elementary Technology Fund 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
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Bozeman Public Schools Technology Budget History
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Source: District records
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
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Bozeman Public SchoolsTechnology Fund Dollars Levied
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
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MillsBozeman Public SchoolsTechnology Fund Dollars Levied
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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.
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Bozeman Public Schools
2022-23 Adopted Budget
Financial Section: Flexibility Funds
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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.
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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.
2018-19 2019-20 2020-21 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
$-
$5,000
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Bozeman Public Schools Flexibility Budget History
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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.
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Bozeman Public Schools
2022-23 Adopted Budget
Financial Section: Debt Service Funds
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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.
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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:
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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.
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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 represents 32% of the District’s tax burden this year:
Source: District records
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
$- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000
Bozeman Public SchoolsDebt Service Fund Dollars Levied
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
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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.
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Bozeman Public Schools
2022-23 Adopted Budget
Financial Section: Building Reserve Funds
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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 SB92. 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.
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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 Number Purpose Primary Funding Source
611 School safety transfers Transfers from other funds and voted Safety levy proceeds
612 Voter-approved building or construction projects Voter approved levies. By state law, voted Building Reserve levies have a maximum duration of 20 years.
613 School major maintenance or operational costs of school safety
Permissive levy not to exceed 10 mills, with state 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
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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:
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
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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.
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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:
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.
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The following table details this sub-fund budget:
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:
Source: District records
2018-19 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
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Bozeman Public Schools Building Reserve Budget History
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Bozeman School District voters approved Building Reserve levies for both the Elementary and High School Districts. Details of those levies are as follows:
District Election Date Years Authorized
Years Remaining (includes current year)
Authorized Amount
Total Levied Through Last Year
Annual Maximum Levy
Current Levy Amount
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.
Source: District records
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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:
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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23
Elementary Building Reserve Fund -Permissive $-$60,000 $426,271 $434,407 $440,593 $469,025
Elementary Building Reserve Fund - Voted $1,500,000 $1,440,000 $1,573,729 $1,565,593 $1,559,407 $1,530,975
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Elementary Building Reserve Fund Dollars Levied
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
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High School Building Reserve Fund Dollars Levied
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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.
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
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Nonbudgeted Funds
Bozeman Public Schools
2022-23 Adopted Budget Nonbudgeted Funds
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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.
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Source: District Records
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 IIA Total 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 IVA Total -10,154 47,866 55,131 65,285 57,854 73,050
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Bozeman Public Schools ESEA Grant Allocations by Year -Not Including Carryover
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Source: District Records
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
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Bozeman Public SchoolsIDEA Grant Allocations by Year -Not Including Carryover
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Bozeman Public Schools
2022-23 Adopted Budget Informational Section
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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 Taxable Value x 1,000 = Levied Mills
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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%)
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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 years: Are based on assessed property values as of: FY2009-10 through FY2014-15 (six years) January 1, 2008
FY2015-16 through FY2016-17 (two years) January 1, 2014
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FY2017-18 through FY2018-19 (two years) January 1, 2016
FY2019-20 through FY2020-21 (two years) 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:
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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.
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Greater Bozeman Area -Single Family Residence Median Sales Price
Source: Gallatin Association of Realtors
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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:
Source: District records
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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:
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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.
FY17 FY18 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
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Bozeman Public Schools Taxable Value History
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Growth trends for both Districts’ tax bases are as follows:
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.
FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24Projected FY25Projected FY26Projected
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%
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Bozeman Public SchoolsTaxable Value Growth Rates
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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:
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.
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1995-961996-971997-981998-991999-002000-012001-022002-032003-042004-052005-062006-072007-082008-092009-102010-112011-122012-132013-142014-152015-162016-172017-182018-192019-202020-212021-222022-23Downtown TIF
Downtown TIF Base Downtown TIF Increment
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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:
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
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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.
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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.
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BOZEMAN PUBLIC SCHOOLS DOLLARS LEVIED BY DISTRICT
Source: District records
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-12 Total Levy Amount $36,045,591 $43,121,457 $44,604,925 $46,214,348 $46,178,987 $47,975,468
$36,045,591
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Bozeman Public Schools Elementary and High School Levy Amounts
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BOZEMAN PUBLIC SCHOOLS LEVIED MILLS BY DISTRICT
Source: District records
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
220.02 251.58 218.67 219.35 186.85 188.14
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BOZEMAN PUBLIC SCHOOLS K-12 LEVIES BY FUND
Source: District records
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
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Bozeman Public SchoolsK-12 Levied Dollars -All Funds
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BOZEMAN PUBLIC SCHOOLS
LEVIES BY AUTHORIZING ENTITY
Source: District records
FY18 FY19 FY20 FY21 FY22 FY23
Permissive, Non-Mandatory Taxes Approved byBoard of Trustees 2,841,488 2,967,452 3,411,681 3,010,062 3,383,933 4,259,283
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
$36,045,591 $43,121,457 $44,604,925 $46,214,348 $46,178,987 $47,975,468
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Bozeman Public SchoolAuthorizing Entity for Local Property Tax Dollars
FY18 FY19 FY20 FY21 FY22 FY23
Permissive, Non-Mandatory Mills Approved byBoard of Trustees 17.18 17.62 16.65 14.73 14.14 17.19
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
220.02 251.58 218.67 219.35 186.85 188.14
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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 ‘AA” 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:
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.
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238.48 251.54
218.56 246.72
285.93 290.60
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Levied MillsMontana AA School Districts 2022-23 K-12 Levied Local School District Mills
FY19 FY20 FY21 FY22 FY23
Average 278.72 269.62 268.79 252.56 246.97
Bozeman 251.58 218.67 219.35 186.85 188.14
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Levied MillsMontana AA School Districts Levied Local School District Mills Historical Comparison
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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:
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:
188.43 188.14
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Levied MillsGallatin County School Districts
2022-23 K-12 Levied Local School District Mills
FY19 FY20 FY21 FY22 FY23
Average 236.89 206.80 220.65 200.24 188.43
Bozeman 251.58 218.67 219.35 186.85 188.14
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Levied MillsGallatin County K-12 School Districts Levied Local School District Mills Comparison
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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
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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:
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.
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
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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:
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.
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
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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:
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.
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A pie chart below shows the 2022-23 levy breakdown by taxing jurisdiction:
Source: Gallatin County Treasurer
Gallatin County, 91.25, 15%
Gallatin College, 1.50, 0%
City of Bozeman, 204.50, 33%
State of Montana, 101.00, 16%
School Retirement, 33.26, 6%
School Transportation, 1.32, 0%
Bozeman Public Schools, 188.14, 30%
Bozeman (Proper) 2022-23 Levied Mills
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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:
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
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
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Bozeman Public Schools K-12 Property Tax Levies and Collections
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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
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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.
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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:
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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.
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• 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 Enrollment Actual 2021 Enrollment Variance
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.
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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.
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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:
Employee Group FY2015-16 Actual FTE FY2016-17 Actual FTE FY2017-18 Actual FTE FY2018-19 Actual FTE 2019-20 Actual FTE FY2020-21 Actual FY2021-22 Budgeted FTE
FY2022-23 Budgeted FTE
Certified 444.2 464.8 473.5 475.4 484.6 527.3 528.2** 547.0**
Classified & Professional* 323.4 326.2 326.5 317.9 312.1 278.47 309.1 319.2
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.
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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:
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,
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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.
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▪ 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:
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
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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
▪ Technology Supervisor
▪ Technology Support Staff
▪ Superintendent’s Secretary
▪ Assistant to Human Resources Director
▪ Payroll Technician
▪ Benefits & Wellness Coordinator
▪ Accounting Supervisor
▪ Support Services Supervisor
▪ Transportation Coordinator
▪ Deputy Superintendent Secretaries
▪ Special Education Coordinators
▪ District Athletic Trainer and Assistant 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:
Source: District records
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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.
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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:
Source: District records
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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:
Source: District records
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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:
The FTE decrease will be achieved by attrition – no staff members lost their jobs because of these budgeted changes.
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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.
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▪ 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 $25 million of bonds authorized in September 2019 at a final true interest cost of 2.10%.
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Payment Date2.42% Agent2.29% Agent2.25% Agent2.60% Agent4.00% AgentAgentTotal AnnualPrincipalInterestFeePrincipalInterestFeePrincipalInterestFeePrincipalInterestFeePrincipalInterestFeePrincipalInterestFeeDebt Service12/1/2022- 83,325 - - 90,494 - - 111,700 - 475,000 336,900 - - 186,542 475,000$ 808,960$ -$ 6/1/2023485,000 83,325 500 1,260,000 90,494 1,000 135,000 111,700 500 500,000 332,150 500 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$ -$ 6/1/2024500,000 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$ -$ 6/1/2025515,000 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$ -$ 6/1/2026530,000 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$ -$ 6/1/2027545,000 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$ -$ 6/1/2028560,000 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$ -$ 6/1/2029580,000 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$ -$ 6/1/2030595,000 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$ -$ 6/1/2031615,000 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$ -$ 6/1/2032630,000 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$ TOTAL5,555,000$ 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$ 2,056,442$ 4,000$ 42,185,000$ 9,193,417$ 23,500$ 51,401,917$ BOZEMAN PUBLIC SCHOOLSELEMENTARY DEBT SERVICE FUND - PAYMENT SCHEDULE2012 Issue2014 Issue2015 IssueTotal2016 Issue2022 Issue (2013 Reissue)265
FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 FY2033 FY2034 FY2035 FY2036Agent 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 $1,500Interest$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 $28,550Principal 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 $‐ $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000Bozeman ElementarySummary of Outstanding Bond Payments266
Source: District Records
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
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
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
$-
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
Bozeman Elementary
Debt Capacity Analysis
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Payment Date2.49% Agent1.84% Agent2.94% Agent2.10% AgentTotal AnnualPrincipalInterestFeePrincipalInterestFeePrincipalInterestFeePrincipalInterestFeePrincipalInterestAgent FeeDebt Service12/1/2022- 146,350 1,000 - 37,650 500 2,010,000 1,821,775 500 360,000 421,700 500 2,370,000 2,427,475 2,500 6/1/20231,885,000 146,350 - 630,000 37,650 - 2,065,000 1,771,525 - 365,000 414,500 - 4,945,000 2,370,025 - FY23 Subtotal 1,885,000 292,700 1,000 630,000 75,300 500 4,075,000 3,593,300 500 725,000 836,200 500 7,315,000 4,797,500 2,500 12,115,000$ 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 6/1/20241,965,000 111,650 - 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 6/1/20252,040,000 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 6/1/20262,115,000 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- - - - - - - - - - - - - - - -$ TOTAL8,005,000$ 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$ BOZEMAN PUBLIC SCHOOLSHIGH SCHOOL DEBT SERVICE FUND - PAYMENT SCHEDULE2014 IssueTotal2017 Issue (Refunding)2017 Issue (New $)2019 Issue268
FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 FY2033 FY2034 FY2035 FY2036Agent2,500 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 Interest4,797,50 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 1,192,07 849,300 513,200Principal Pmts7,315,00 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 ‐ 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000Bozeman High SchoolSummary of Outstanding Bond Payments269
Source: District Records
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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.
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Source: District 2021-2022 Annual Report
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Source: District 2021-2022 Annual Report
Source: District 2021-2022 Annual Report
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Source: District 2022-23 Annual Report
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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.
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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.
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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. By law, 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 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
Building Reserve
High School
Building Reserve
K-12 Total
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 FY22 Anticipated 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
Line
#
FCI
Category Priority
Annual Totals: $173,000 $135,000 $83,000 $0
Comments
$1,500,000
Project
NumberDescriptionFY22 FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 7 1 Computer lab improvements $60,000 $0 $0 $0 Replace carpet, remove wood paneling and paint walls. Re-bid in
2022.$0 21-01-16
2 1,2 1 Miscellaneous electrical/lighting updates & repairs $12,000 $3,000 $3,000 $0
Cyclical repairs/replacement to electric and lighting. Includes
upgrading interior/exterior lights to LED. Gym lighting
improvements. Main entry lighting improvements.
$0 22-01-01
3 1,2 1
Miscellaneous mechanical/plumbing updates &
repairs $8,000 $3,000 $3,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures. $0 22-01-02
4 2, 6 1 Miscellaneous interior/exterior painting $5,000 $5,000 $5,000 $0 Cyclical repainting of various areas.$0 22-01-03
5 1,2,7 1
Miscellaneous doors, hardware, electronic access and
security upgrades $25,000 $3,000 $3,000 $0
Repairs and replacement of aging doors and frames. Electronic
locks repairs and maintenance. Upgrades as needed to ensure
safe and secure entries into the building. Replace exterior doors
and bathroom stall dividers.
$0 22-01-04
6 1,2 1 Miscellaneous asphalt repairs & maintenance.$2,000 $2,000 $2,000 $0
Cyclical repairs to asphalt surfaces. Includes parking lot &
playground paint striping.$0 22-01-05
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
replacement project (corridors/classrooms/entries).$0 22-01-07
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
12 4,6 1 Miscellaneous landscape maintenance $5,000 $3,000 $3,000 $0
Cyclical maintenance of existing trees and shrubs. Also includes
aeration, fertilization and weed spraying; as well as pest control.
Includes site repairs at alley gate ramp.
$0 22-01-11
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
16 1 1 Miscellaneous exterior fence repairs & upgrades $2,000 $2,000 $2,000 $0
Installation, repairs and upgrades to perimeter and security
fencing. Includes both pedestrian and vehicular gates and
openings. Also includes trash enclosures, playground equipment,
bollards and equipment screening.
$0 22-01-15
17 1,3 3 Interior room signage $10,000 $0 $0 $0
Complete signage package for all interior rooms. New signs to
meet all relevant code provisions including braille and mounting
height.
$0 22-01-16
18 2 3 Clock/intercom head end upgrade $15,000 $0 $0 $0 Existing system no longer supported. Replace intercom system
front end unit.$0 22-01-17
19 1,2,4 4 Reconfigure south side playground $0 $80,000 $0 $0
Move play structures away from south side of building to an area
along the south fence adjacent to the fort structure. Project also
includes adding a retaining wall to address erosion along the
south property line.
$0
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
department $0
21 7 5 Tractor shed addition and parking lot improvements $0 $0 $10,000 $0
Addition to tractor shed to provide cover for implements.
Evaluate current parking configuration and fencing location.
Develop plan for expansion.
$0
22 2 5 Asphalt playground maintenance $0 $0 $15,000 $0
Scheduled maintenance for durability and safety per updated
Asphalt & Playground Maintenance Plan.$0
23 1 5 New stage curtain hanging system $0 $0 $8,000 $0
Existing rigging is original and does not meet current safety
standards. Possible new curtains or curtain cleaning as well.$0
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
Line
#
FCI
Category Priority
Annual Totals: $115,000 $63,000 $89,000 $0
Comments
$1,000,000
Project
NumberDescriptionFY22 FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 1,2 2 Playground drainage and surfacing $100,000 $0 $0 $0
Regrade existing playground asphalt area. Fix drainage issues
at various spots. New asphalt, concrere curb and landscape
areas. Re bid from 2021.
$0 21-02-18
2 1,2 1 Miscellaneous electrical/lighting updates & repairs $3,000 $3,000 $3,000 $0
Cyclical repairs/replacement to electric and lighting. Includes
upgrading interior/exterior lights to LED. Update copy room light.$0 22-02-01
3 1,2 1
Miscellaneous mechanical/plumbing updates &
repairs $10,000 $5,000 $5,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures. $0 22-02-02
4 2,6 1 Miscellaneous interior/exterior painting $10,000 $5,000 $5,000 $0 Cyclical repainting of various areas. $0 22-02-03
5 1,2,7 1
Miscellaneous doors, hardware, electronic access and
security upgrades $3,000 $3,000 $3,000 $0
Repairs and replacement of aging doors and frames. Electronic
locks repairs and maintenance. Upgrades as needed to ensure
safe and secure entries into the building.
$0 22-02-04
6 1,2 1 Miscellaneous asphalt repairs & maintenance.$1,000 $3,000 $3,000 $0
Cyclical repairs to asphalt surfaces. Includes parking lot &
playground paint striping. Resurface playground in 2022.$0 22-02-05
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
8 2 1 Miscellaneous flooring $8,000 $5,000 $5,000 $0
Cyclical repairs/replacement of various flooring. Ongoing flooring
replacement project (corridors/classrooms/entries). Replace
vinyl cove base throughout building. K bathroom flooring.
$0 22-02-07
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
aeration, fertilization and weed spraying; as well as pest control. $0 22-02-11
13 2 1 Miscellaneous furniture replacement $10,000 $5,000 $5,000 $0
Cyclical replacement of old furniture. Replace removed
playground equipment.$0 22-02-12
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
16 1 2 Miscellaneous exterior fence repairs & upgrades $2,000 $2,000 $2,000 $0
Installation, repairs and upgrades to perimeter and security
fencing. Includes both pedestrian and vehicular gates and
openings. Also includes trash enclosures, bollards and
equipment screening.
$0 22-02-15
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
front end unit.$0 22-02-18
20 2,5,6 3 Music room bathroom remodel $5,000 $0 $0 $0 Replace old toilet and sink. Install modern fixtures.$0 22-02-19
21 2 3 Glycol full replacement $20,000 $0 $0 $0 Replace glycol throughout entire heating system. Includes
strainer clean out and flushing of the system.$0 22-02-20
22 6,7 3 Playground equipment master plan $0 $10,000 $0 $0 PIC project. Assist with locating and installing. Create long term
vision and plan.$0
23 1,3 4 Kiln/Crawlspace/Dryer ventilation $0 $0 $30,000 $0
Provide proper ventilation to the crawlspace to mitigate humidity.
Locate and install proper ventilation for kiln/dryer. Kiln where
dryer is currently, relocate dryer. Wall off kiln area.
$0
24 1,2 5 Removal of old unit ventilators/cabinet heaters $0 $0 $6,000 $0 Gym & kitchen area. May require abatement.$0
25 2,3 5 Additional classroom space $0 $0 $0 $0 Long term addition of more classroom space. Reference 2016
preliminary arch study.$1,000,000
Unfunded FCI repairs FCI report renewal cost minus funded projects $1,103,556
FCI categories: 1. Safety 2. Damage/Wearout 3. Code/Standards 4. Environmental Improvements 5. Energy Conservation 6. Aesthetics 7. Building Enhancements
285
Hawthorne Elementary
Line
#
FCI
Category Priority
Annual Totals: $156,000 $53,000 $55,000 $0
Comments
$0
Project
NumberDescriptionFY22 FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 2,6 2 Exterior building repairs $80,000 $0 $0 $0 Building envelope maintenance to address concrete cracking and
spalling. Includes complete exterior painting. Re-bid in 2022.$0 21-03-17
2 1,2 1 Miscellaneous electrical/lighting updates & repairs $3,000 $3,000 $3,000 $0
Cyclical repairs/replacement to electric and lighting. Includes
upgrading interior/exterior lights to LED. Addition of pedestrian
lighting on north sidewalk. Addition of strobe light in kitchen
$0 22-03-01
3 1,2 1
Miscellaneous mechanical/plumbing updates &
repairs $15,000 $5,000 $5,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures. $0 22-03-02
4 2, 6 1 Miscellaneous interior/exterior painting $5,000 $5,000 $5,000 $0 Cyclical repainting of various areas.$0 22-03-03
5 1,2,7 1
Miscellaneous doors, hardware, electronic access and
security upgrades $3,000 $1,000 $3,000 $0
Repairs and replacement of aging doors and frames. Electronic
locks repairs and maintenance. Upgrades as needed to ensure
safe and secure entries into the building. Replace handrails in
stairwell.
$0 22-03-04
6 1,2 1 Miscellaneous asphalt repairs & maintenance $3,000 $1,000 $1,000 $0
Cyclical repairs to asphalt surfaces. Includes parking lot &
playground paint striping.$0 22-03-05
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
8 2 1 Miscellaneous flooring $5,000 $5,000 $5,000 $0
Cyclical repairs/replacement of various flooring. Ongoing flooring
replacement project (corridors/classrooms/entries). Replace vinyl
base in areas and address cafeteria floor.
$0 22-03-07
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 1,7 1 Miscellaneous SPED updates & repairs $1,000 $1,000 $1,000 $0 Cyclical repairs/replacement.$0 22-03-10
12 4,6 1 Miscellaneous landscape maintenance $10,000 $3,000 $3,000 $0
Cyclical maintenance of existing trees and shrubs. Also includes
aeration, fertilization and weed spraying; as well as pest control.
Enhance main entrance. Includes larger landscape
improvements around property. Work with consultant on plan.
$0 22-03-11
13 2 1 Miscellaneous furniture replacement $5,000 $5,000 $5,000 $0
Cyclical replacement of old furniture. Student desks/chairs - 1st
grade $0 22-03-12
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
16 1 2 Miscellaneous exterior fence repairs & upgrades $5,000 $3,000 $3,000 $0
Installation, repairs and upgrades to perimeter and security
fencing. Includes both pedestrian and vehicular gates and
openings. Also includes trash enclosures, bollards and
equipment screening. Fencing replacement at staff parking lot
and fencing along Church.
$0 22-03-15
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
shade structure.$0 22-03-18
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
to include ceiling treatment as well as possible door openings.$0 22-03-19
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
Line
#
FCI
Category Priority
Annual Totals: $239,000 $394,000 $66,000 $0
Comments
$10,000
Project
NumberDescriptionFY22 FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 1,2 1 Miscellaneous electrical/lighting updates & repairs $8,000 $5,000 $5,000 $0
Cyclical repairs/replacement to electric and lighting. Includes
upgrading interior/exterior lights to LED. Focus on girls and boys
restroom. Add electrical outlets to pergola/courtyard.
$0 22-04-01
2 1,2 1
Miscellaneous mechanical/plumbing updates &
repairs $12,000 $5,000 $5,000 $0
Cyclical repairs/replacement of mechanical/plumbing fixtures.
Add heater to custodial shed.$0 22-04-02
3 2, 6 1 Miscellaneous interior/exterior painting $5,000 $5,000 $5,000 $0
Cyclical repainting of various areas. Paint trim around front
office. Patch and paint damaged wall areas. Paint walls of new
entry waiting area and gym wall.
$0 22-04-03
4 1,2,7 1
Miscellaneous doors, hardware, electronic access and
security upgrades $3,000 $3,000 $3,000 $0
Repairs and replacement of aging doors and frames. Electronic
locks repairs and maintenance. Upgrades as needed to ensure
safe and secure entries into the building.
$0 22-04-04
5 1,2 1 Miscellaneous asphalt repairs & maintenance.$3,000 $3,000 $3,000 $0
Cyclical repairs to asphalt surfaces. Includes parking lot &
playground paint striping. Pothole repair in parking lot.$0 22-04-05
6 2 1 Miscellaneous custodial equipment $3,000 $1,000 $1,000 $0
Replacement and repair of obsolete and worn out equipment.
New snow plow attachment.$0 22-04-06
7 2 1 Miscellaneous flooring $12,000 $5,000 $5,000 $0
Cyclical repairs/replacement of various flooring. Ongoing flooring
replacement project (Rms 1,2,5,6). $0 22-04-07
8 1,2 1 Miscellaneous roof repairs $5,000 $5,000 $5,000 $0
Cyclical repairs to roof, snow cleats, down spouts, etc. Explore
installing gutters along both wings.$0 22-04-08
9 1,2 1 Miscellaneous concrete repairs $3,000 $3,000 $3,000 $0
Cyclical repairs/replacement. Replace concrete stoops at
classroom exterior doors. Existing stoops have heaved and are
cracking. Prevents doors from fully opening. Include ramp at
exterior gym door and irrigation repair.
$0 22-04-09
10 1,7 1 Miscellaneous SPED updates & repairs $3,000 $1,000 $1,000 $0
Cyclical repairs/replacement. ITO room padding and door
hardware. Study carrels and file cabinet.$0 22-04-10
11 4,6 1 Miscellaneous landscape maintenance $8,000 $3,000 $3,000 $0
Cyclical maintenance of existing trees and shrubs. Also includes
aeration, fertilization and weed spraying; as well as pest control.
Includes larger landscape improvements around property.
Timers for hose irrigation.
$0 22-04-11
12 2 1 Miscellaneous furniture replacement $15,000 $5,000 $5,000 $0
Cyclical replacement of old furniture. Picnic table, benches,
music stand rack and student desks.$0 22-04-12
13 2 1 Refurbish wood chip area $8,000 $8,000 $8,000 $0 Annual replenishment. Approx. 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
15 1 1 Miscellaneous exterior fence repairs & upgrades $6,000 $1,000 $1,000 $0
Installation, repairs and upgrades to perimeter and security
fencing. Includes both pedestrian and vehicular gates and
openings. Also includes trash enclosures, bollards and
equipment screening. Add crash bars to 3 exterior fence gates.
$0 22-04-15
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
front end unit.$0 22-04-17
18 1,2,3 1 Interior/Exterior door replacement $30,000 $0 $0 $0
Repairs and replacement of aging doors and frames. Cyclical
replacement program to replace all wooden interior doors.
Include new interior doors in gym. (1) pocket (1) kitchen. Door
replacement design completed in 2017. Include new re-key
project for all doors. Costs include doors, frames, existing
retrofits plus patching and repairs.
$0 22-04-18
19 1,2,5 1 Building mechanical upgrades $25,000 $0 $0 $0 Install building wide thermostatic mixing valve and new water
heater.$0 22-04-19
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,
walk off carpet tiles at doorways.$0 22-04-21
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.
Consultant investigation. Feasability study.$0 22-04-23
24 1,2 4 6th Ave Masterplan $0 $200,000 $0 $0
Project includes rebuild of staff parking lot. Enhancement to
sidewalks, boulevards and loading/unloading zones. 2019
planning/design effort.
$0
25 2,4 4 Courtyard/playground drainage enhancements $0 $50,000 $0 $0
Repair drainage and concrete issues along south portion of
building. Includes sidewalk from SPED doors to the east, as well
as grass area adjacent to play equipment.
$0
26 3 4 Interior room signage $0 $8,000 $0 $0
Complete signage package for all interior rooms. New signs to
meet all relevant code provisions including braille and mounting height.$0
27 2,7 4 Repair/replace lockers $0 $20,000 $0 $0 Repair, replace or repaint lockers. Existing units have surpassed life cycle.$0
28 5 5 Gymnasium window replacement study $0 $0 $2,000 $0
Investigate advantages of daylight and thermal upgrades to gym windows.$0
29 2 5 Upgrade glycol addition tank $0 $0 $4,000 $0
Pressure control circuit is not resolute enough to stop short
cycling of pump.$0
30 2 5 Repairs to exterior cracks in brick $0 $0 $4,000 $0
Building envelope repairs. Brick above gym door exit needs
repair.$0
31 7 5 Boiler removal $0 $0 $0 $0 Disassemble old boiler in basement and remove. Spare parts for
Willson boiler.$5,000
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 categories: 1. Safety 2. Damage/Wearout 3. Code/Standards 4. Environmental Improvements 5. Energy Conservation 6. Aesthetics 7. Building Enhancements
287
Morning Star Elementary
Line
#
FCI
Category Priority
Annual Totals: $155,000 $57,000 $147,000 $0
Comments
$0
Project
NumberDescriptionFY22 FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 1,2 1 Miscellaneous electrical/lighting updates & repairs $3,000 $3,000 $3,000 $0
Cyclical repairs/replacement to electric and lighting. Includes
upgrading interior/exterior lights to LED.$0 22-05-01
2 1,2 1
Miscellaneous mechanical/plumbing updates &
repairs $18,000 $3,000 $3,000 $0
Cyclical repairs/replacement of mechanical/plumbing fixtures.
Building wide faucet replacement.$0 22-05-02
3 2,6 1 Miscellaneous interior/exterior painting $5,000 $5,000 $5,000 $0 Cyclical repainting of various areas.$0 22-05-03
4 1,2,7 1
Miscellaneous doors, hardware, electronic access and
security upgrades $5,000 $3,000 $3,000 $0
Repairs and replacement of aging doors and frames. Electronic
locks repairs and maintenance. Upgrades as needed to ensure
safe and secure entries into the building. Evaluate storefronts.
$0 22-05-04
5 1,2 1 Miscellaneous asphalt repairs & maintenance.$3,000 $3,000 $3,000 $0
Cyclical repairs to asphalt surfaces. Includes parking lot &
playground paint striping. Additional parking lot signage.$0 22-05-05
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
replacement project (corridors/classrooms/entries).$0 22-05-07
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
9 1,2 1 Miscellaneous concrete repairs $25,000 $5,000 $5,000 $0
Cyclical repairs/replacement. Sidewalk along bus turnaround
and towards main back doors. Fix drainage issues. ADA ramp
at front sidewalk. Main entry area. East stairs replacement.
$0 22-05-09
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
12 4,.6 1 Miscellaneous landscape maintenance $15,000 $4,000 $4,000 $0
Cyclical maintenance of existing trees and shrubs. Also includes
aeration, fertilization and weed spraying; as well as pest control.
Grass improvements at shade structure. Adjust irrigation and
add sod at East entrance. Remove garden planter boxes and
fencing.
$0 22-05-12
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
16 1 2 Miscellaneous exterior fence repairs & upgrades $2,000 $2,000 $2,000 $0
Installation, repairs and upgrades to perimeter and security
fencing. Includes both pedestrian and vehicular gates and
openings. Also includes trash enclosures, bollards and
equipment screening. West side greenhouse fencing.
$0 22-05-16
17 2 2 Clock/intercom head end upgrade $15,000 $0 $0 $0 Existing system no longer supported. Replace intercom system
front end unit.$0 22-05-17
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
strainer clean out and flushing of the system.$0 22-05-19
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
Line
#
FCI
Category Priority
Annual Totals: $167,000 $86,000 $56,000 $0
Comments
$800,000
Project
NumberDescriptionFY22 FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 1,2 1 Miscellaneous electrical/lighting updates & repairs $3,000 $3,000 $3,000 $0
Cyclical repairs/replacement to electric and lighting. Includes
upgrading interior/exterior lights to LED.$0 22-06-01
2 1,2 1
Miscellaneous mechanical/plumbing updates &
repairs $18,000 $3,000 $3,000 $0
Cyclical repairs/replacement of mechanical/plumbing fixtures.
Bathroom plumbing work (sinks, fixtures & partitions). Building
wide faucet replacement.
$0 22-06-02
3 2,6 1 Miscellaneous interior/exterior painting $5,000 $5,000 $5,000 $0 Cyclical repainting of various areas.$0 22-06-03
4 1,2,7 1
Miscellaneous doors, hardware, electronic access and
security upgrades $3,000 $3,000 $3,000 $0
Repairs and replacement of aging doors and frames. Electronic
locks repairs and maintenance. Upgrades as needed to ensure
safe and secure entries into the building. New storefronts at
playground doors.
$0 22-06-04
5 1,2 1 Miscellaneous asphalt repairs & maintenance.$3,000 $3,000 $3,000 $0
Cyclical repairs to asphalt surfaces. Includes parking lot &
playground paint striping. Paint striping along fire lane and bus
turnaround.
$0 22-06-05
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
7 2 1 Miscellaneous flooring $10,000 $5,000 $5,000 $0
Cyclical repairs/replacement of various flooring. Ongoing flooring
replacement project (corridors/classrooms/entries). Walk off
carpet at playground doors. Ramp to custodial office.
$0 22-06-07
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
12 2 1 Miscellaneous landscape maintenance $9,000 $4,000 $4,000 $0
Cyclical maintenance of existing trees and shrubs. Also includes
aeration, fertilization and weed spraying; as well as pest control.
Includes larger landscape improvements around property.
$0 22-06-12
13 2 1 Miscellaneous furniture replacement $5,000 $5,000 $5,000 $0
Cyclical replacement of old furniture. Provide 3 options for
teacher's desks. New lightweight folding tables. Cork board for
Music room.
$0 22-06-13
14 1,2 1 Refurbish wood chip area $8,000 $8,000 $8,000 $0 Annual replenishment. Approx. 4 inch $0 22-06-14
15 1 1 Miscellaneous exterior fence repairs & upgrades $3,000 $2,000 $2,000 $0
Installation, repairs and upgrades to perimeter and security
fencing. Includes both pedestrian and vehicular gates and
openings. Also includes trash enclosures, bollards and
equipment screening. Repair fencing at playground.
$0 22-06-15
16 1,2 2 Storefront door replacement $30,000 $0 $0 $0 Replace failing storefront doors at Main Entrance and both
playground entrances.$0 22-06-16
17 2 3 Glycol full replacement $20,000 $0 $0 $0 Replace glycol throughout entire heating system. Includes
strainer clean out and flushing of the system.$0 22-06-17
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
in 2018. Same models. Similar conditions exist.$0 22-06-19
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
Line
#
FCI
Category Priority
Annual Totals: $122,000 $82,000 $62,000 $0
Comments
$0
Project
NumberDescriptionFY22 FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 1,2 1 Miscellaneous electrical/lighting updates & repairs $5,000 $5,000 $5,000 $0
Cyclical repairs/replacement to electric and lighting. Includes
upgrading interior/exterior lights to LED. Front light timers.$0 22-07-01
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
4 1,2,7 1
Miscellaneous doors, hardware, electronic access and
security upgrades $3,000 $3,000 $3,000 $0
Repairs and replacement of aging doors and frames. Electronic
locks repairs and maintenance. Upgrades as needed to ensure
safe and secure entries into the building. Evaluate storefronts
and gym doors.
$0 22-07-04
5 1,2 1 Miscellaneous asphalt repairs & maintenance.$8,000 $3,000 $3,000 $0
Cyclical repairs to asphalt surfaces. Includes parking lot &
playground paint striping. Replace some parking lot signage.$0 22-07-05
6 2 1 Miscellaneous custodial equipment $2,000 $2,000 $2,000 $0
Replacement and repair of obsolete and worn out equipment.
Including new versamatic stand-up vacuum and back pack vac. 4
Carpet drying fans.
$0 22-07-06
7 2 1 Miscellaneous flooring $5,000 $5,000 $5,000 $0
Cyclical repairs/replacement of various flooring. Ongoing flooring
replacement project (corridors/classrooms/entries).$0 22-07-07
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
repairs.$0 22-07-09
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
12 4,6 1 Miscellaneous landscape maintenance $20,000 $5,000 $5,000 $0
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
materials for front of building. Upgrade irrigation controller to
Weathermatic. Replace landscape borders. Includes larger
landscape improvements around property. Pruning and mulch
addition.
$0 22-07-12
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
16 1 2 Miscellaneous exterior fence repairs & upgrades $10,000 $5,000 $5,000 $0
Installation, repairs and upgrades to perimeter and security
fencing. Includes both pedestrian and vehicular gates and
openings. Also includes trash enclosures, bollards and
equipment screening. Panic hardware on gates.
$0 22-07-16
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
strainer clean out and flushing of the system.$0 22-07-18
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
Line
#
FCI
Category Priority
Annual Totals: $143,000 $58,000 $61,000 $0
Comments
$8,000
Project
NumberDescriptionFY22 FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 1,2 1 Miscellaneous electrical/lighting updates & repairs $2,000 $3,000 $5,000 $0
Cyclical repairs/replacement to electric and lighting. Includes
upgrading interior/exterior lights to LED.22-08-01
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
4 1,2,7 1
Miscellaneous doors, hardware, electronic access and
security upgrades $3,000 $3,000 $3,000 $0
Repairs and replacement of aging doors and frames. Electronic
locks repairs and maintenance. Upgrades as needed to ensure
safe and secure entries into the building.
22-08-04
5 1,2 1 Miscellaneous asphalt repairs & maintenance.$3,000 $3,000 $3,000 $0
Cyclical repairs to asphalt surfaces. Includes parking lot &
playground paint striping.22-08-05
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
replacement project (corridors/classrooms/entries).22-08-07
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
12 4,6 1 Miscellaneous landscape maintenance $25,000 $5,000 $5,000 $0
Cyclical maintenance of existing trees and shrubs. Also includes
aeration, fertilization and weed spraying; as well as pest control.
Maintenance and materials for landscape areas. Reduce
landscape areas. Granite boulder at front entry. Assist PAC with
amphitheater and walking track. Includes larger landscape
improvements around property.
22-08-12
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
16 1 2 Miscellaneous exterior fence repairs & upgrades $2,000 $2,000 $2,000 $0
Installation, repairs and upgrades to perimeter and security
fencing. Includes both pedestrian and vehicular gates and
openings. Also includes trash enclosures, bollards and
equipment screening. Additional North/South fencing.
22-08-16
17 2 2 Clock/intercom head end upgrade $15,000 $0 $0 $0 Existing system no longer supported. Replace intercom system
front end unit.22-08-17
18 2 2 Building wide water softener $30,000 $0 $0 $0
Address continual water fixture failures due to a hard water
condition that causes mineral buildup. Also includes replacing
trap primers building wide.
22-08-18
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
Recovery Ventilators $8,000
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
Line
#
FCI
Category Priority
Annual Totals: $321,000 $129,000 $71,000 $45,000
Comments
$500,000
Project
NumberDescriptionFY22 FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 1,2 1 Miscellaneous electrical/lighting updates & repairs $3,000 $4,000 $5,000 $0
Cyclical repairs/replacement to electric and lighting. Includes
upgrading interior/exterior lights to LED.22-31-01
2 1,2 1
Miscellaneous mechanical/plumbing updates &
repairs $10,000 $5,000 $6,000 $0
Cyclical repairs/replacement of mechanical/plumbing fixtures.
Remove gas lines in 8th grade science rooms. Includes MERV13
engineering review.
22-31-02
3 2,6 1 Miscellaneous interior/exterior painting $4,000 $4,000 $4,000 $0 Cyclical repainting of various areas.22-31-03
4 1,2 1
Miscellaneous doors, hardware, electronic access and
security upgrades $3,000 $3,000 $3,000 $0
Electronic locks repairs and maintenance. Upgrades as needed
to ensure safe and secure entries into the building. Addresses
front security modifications.
22-31-04
5 1,2 1 Miscellaneous asphalt repairs & maintenance.$5,000 $5,000 $5,000 $0
Cyclical repairs to asphalt surfaces. Includes parking lot &
playground paint striping.22-31-05
6 2 1 Miscellaneous custodial equipment $4,000 $2,000 $2,000 $0
Replacement and repair of obsolete and worn out equipment.
Eye wash stations in science rooms.22-31-06
7 2 1 Miscellaneous flooring $10,000 $5,000 $5,000 $0
Cyclical repairs/replacement of various flooring. Ongoing flooring
replacement project (corridors/classrooms/entries). Walk off
carpet at main entrance to north entrance.
22-31-07
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
11 4,6 1 Miscellaneous landscape maintenance $25,000 $10,000 $10,000 $0
Cyclical maintenance of existing trees and shrubs. Also includes
aeration, fertilization and weed spraying; as well as pest control.
Includes larger landscape improvements around property.
22-31-11
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
16 1 2 Miscellaneous exterior fence repairs & upgrades $1,000 $1,000 $1,000 $0
Installation, repairs and upgrades to perimeter and security
fencing. Includes both pedestrian and vehicular gates and
openings. Also includes trash enclosures, bollards and
equipment screening.
22-31-16
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
front end unit.22-31-19
20 2,5 2 Gym lighting controls $50,000 $0 $0 $0 Replace gym lighting and controls to a more modern and
maintainable system.22-31-20
21 1 2 Exterior building shell upgrades $50,000 $0 $0 $0
Replace EIFS panels with more permanent and stronger material
(metal siding/cement boards). Bird damage to EIFS has become
excessive and a long term solution is in need. Phased approach
to identify best solution.
22-31-21
22 1,2 3 Access road gate $10,000 $0 $0 $0 Control access to the easement road associated with the city
sewer line.22-31-22
23 5 3 Upgrade HVAC controller $25,000 $0 $0 $0 Convert JCI controls to JACE N4 control. Include retro
commissioning.22-31-23
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
eliminated during construction.$500,000
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
Line
#
FCI
Category Priority
Annual Totals: $202,000 $58,000 $60,000 $35,000
Comments
$0
Project
NumberDescriptionFY22 FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 1,2 1 Miscellaneous electrical/lighting updates & repairs $8,000 $4,000 $4,000 $0
Cyclical repairs/replacement to electric and lighting. Includes
upgrading interior/exterior lights to LED. Front entry lights and
grade wing exterior lights.
22-32-01
2 1,2 1
Miscellaneous mechanical/plumbing updates &
repairs $10,000 $5,000 $5,000 $0
Cyclical repairs/replacement of mechanical/plumbing fixtures.
Custodial floor sink replacement (south hall)22-32-02
3 2,6 1 Miscellaneous interior/exterior painting $3,000 $3,000 $3,000 $0 Cyclical repainting of various areas.22-32-03
4 1,2,7 1
Miscellaneous doors, hardware, electronic access and
security upgrades $5,000 $5,000 $5,000 $0
Repairs and replacement of aging doors and frames. Electronic
locks repairs and maintenance. Upgrades as needed to ensure
safe and secure entries into the building. Repairs to custodial
garage door.
22-32-04
5 1,2 1 Miscellaneous asphalt repairs & maintenance.$5,000 $5,000 $5,000 $0
Cyclical repairs to asphalt surfaces. Includes parking lot &
playground paint striping.22-32-05
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
replacement project (corridors/classrooms/entries).22-32-07
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.
Sidewalk chase replacement.22-32-09
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
12 4,6 1 Miscellaneous landscape maintenance $25,000 $8,000 $8,000 $0
Cyclical maintenance of existing trees and shrubs. Also includes
aeration, fertilization and weed spraying; as well as pest control.
Includes larger landscape improvements around property.
Replace dead trees along south gym exterior wall. Landscape
boulders at football field road.
22-32-12
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
15 1 2 Miscellaneous exterior fence repairs & upgrades $1,000 $1,000 $1,000 $0
Installation, repairs and upgrades to perimeter and security
fencing. Includes both pedestrian and vehicular gates and
openings. Also includes trash enclosures, bollards and
equipment screening.
22-32-15
16 5 2 Remove/reinstall various failed window units $5,000 $0 $0 $0 On-going failed window replacements. Old library windows.
Front entry glass.22-32-16
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
storage. Maybe replace kitchen water heater.22-32-18
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
Line
#
FCI
Category Priority
Annual Totals: $6,368,000 $171,000 $163,000 $55,000
Comments
$0
Project
NumberDescriptionFY22 FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 1,2 1 Miscellaneous electrical/lighting updates & repairs $20,000 $10,000 $10,000 $0
Cyclical repairs/replacement to electric and lighting. Includes
upgrading interior/exterior lights to LED.22-41-01
2 1,2 1
Miscellaneous mechanical/plumbing updates &
repairs $30,000 $20,000 $20,000 $0
Cyclical repairs/replacement of mechanical/plumbing fixtures.
Tie in FCS to commercial kitchen boiler. Metals shop eye wash
station.
22-41-02
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
4 1,2,7 1
Miscellaneous doors, hardware, electronic access and
security upgrades $30,000 $10,000 $10,000 $0
Repairs and replacement of aging doors and frames. Electronic
locks repairs and maintenance. Upgrades as needed to ensure
safe and secure entries into the building. Swin center doors and
Long Hall doors.
22-41-04
5 1,2 1 Miscellaneous asphalt repairs & maintenance.$10,000 $10,000 $10,000 $0
Cyclical repairs to asphalt surfaces. Includes parking lot &
playground paint striping.22-41-05
6 1,2 1 Miscellaneous interior/exterior signage $5,000 $2,000 $2,000 $0
Cyclical replacement and additions to exterior signage. Also
includes updating interior wayfinding signage 22-41-06
7 2 1 Miscellaneous custodial equipment $20,000 $20,000 $20,000 $0
Replacement and repair of obsolete and worn out equipment.
Floor scrubbers and accessories.22-41-07
8 2 1 Miscellaneous flooring $10,000 $5,000 $5,000 $0
Cyclical repairs/replacement of various flooring. Ongoing flooring
replacement project (corridors/classrooms/entries). N wing base
and joint repairs.
22-41-08
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
leaks. Long term H wing roof replacement.22-41-09
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
13 4,6 1 Miscellaneous landscape maintenance $35,000 $15,000 $10,000 $0
Cyclical maintenance of existing trees and shrubs. Also includes
aeration, fertilization and weed spraying; as well as pest control.
Irrigation repairs.
22-41-13
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
16 1 2 Miscellaneous exterior fence repairs & upgrades $5,000 $5,000 $5,000 $0
Installation, repairs and upgrades to perimeter and security
fencing. Includes both pedestrian and vehicular gates and
openings. Also includes trash enclosures, bollards and
equipment screening.
22-41-16
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
increase coverage.22-41-17
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
flooring, lighting, trophy cases, concessions and cafeteria.22-41-20
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
the winter.22-41-21
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
renovations $6,000,000 $0 $0 $0 Deferred maintenance to heating plants, grounds, gyms and
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
Line
#
FCI
Category Priority
Annual Totals: $266,000 $86,000 $102,000 $55,000
Comments
$0
Project
NumberDescriptionFY22 FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 1,2 1 Miscellaneous electrical/lighting updates & repairs $20,000 $3,000 $5,000 $0
Cyclical repairs/replacement to electric and lighting. Includes
upgrading interior/exterior lights to LED. Address library lighting
issues.
22-42-01
2 1,2 1
Miscellaneous mechanical/plumbing updates &
repairs $1,000 $3,000 $5,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures.22-42-02
3 2,6 1 Miscellaneous interior/exterior painting $3,000 $3,000 $5,000 $0 Cyclical repainting of various areas.22-42-03
4 1,2,7 1
Miscellaneous doors, hardware, electronic access and
security upgrades $6,000 $3,000 $5,000 $0
Repairs and replacement of doors and frames. Electronic locks
repairs and maintenance. Upgrades as needed to ensure safe
and secure entries into the building. Additional storage in
activities shed, C179 & B238
22-42-04
5 1,2 1 Miscellaneous asphalt repairs & maintenance.$3,000 $3,000 $5,000 $0
Cyclical repairs to asphalt surfaces. Includes parking lot &
playground paint striping.22-42-05
6 1,2 1 Miscellaneous interior/exterior signage $5,000 $1,000 $1,000 $0
Cyclical replacement and additions to exterior signage. Also
includes updating interior wayfinding signage 22-42-06
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
replacement project (corridors/classrooms/entries).22-42-08
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
leaks. Long term H wing roof replacement.22-42-09
10 1,2 1 Miscellaneous concrete/masonry updates & repairs $20,000 $2,000 $3,000 $0
Cyclical repairs/replacement. Front sidewalks with flag lights
replacement. Expand sidewalk at handicap parking stalls. Add
new ped path at front entrance.
22-42-10
11 1,7 1 Miscellaneous SPED updates & repairs $10,000 $1,000 $1,000 $0
Cyclical repairs/replacement. Patch and repair walls. Add wall
padding.22-42-11
12 1,2 1 Miscellaneous bleacher/partion wall repairs & service $2,000 $2,000 $3,000 $0 Cyclical repairs/replacement.22-42-12
13 4,6 1 Miscellaneous landscape maintenance $45,000 $25,000 $25,000 $0
Cyclical maintenance of existing trees and shrubs. Also includes
aeration, fertilization and weed spraying; as well as pest control.
Irrigaton repairs. Smartlink antenas for irrigation.
22-42-13
14 2 1 Miscellaneous furniture replacement $50,000 $2,000 $2,000 $0
Cyclical replacement of old furniture. Additional athletic lockers
and unisex lockers.22-42-14
15 1,2 1 Maintenance finish gym floors $30,000 $30,000 $30,000 $0 Annual gym maintenance finishing.22-42-15
16 1 1 Miscellaneous exterior fence repairs & upgrades $10,000 $2,000 $3,000 $0
Installation, repairs and upgrades to perimeter and security
fencing. Includes both pedestrian and vehicular gates and
openings. Also includes trash enclosures, bollards and
equipment screening. New gate opening near trash enclosure.
Modify softball dugout gates.
22-42-16
17 2,3,7 2 Winterization of Comfort Station $5,000 $0 $0 $0 Modifications to concessions building to allow for water shutoff in
the winter.22-42-17
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 Expanded weight room $0 $0 $0 $0 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
Line
#
FCI
Category Priority
Annual Totals: $80,000 $0 $0 $0
Comments
$0
Project
NumberDescriptionFY22 FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 1,2 1 Miscellaneous electrical/lighting updates & repairs $1,000 $0 $0 $0 Cyclical repairs/replacement to electric and lighting. Includes
upgrading interior/exterior lights to LED.22-49-01
2 1,2 1
Miscellaneous mechanical/plumbing updates &
repairs $20,000 $0 $0 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures.
Repair or replace unti heaters.22-49-02
3 2,6 1 Miscellaneous interior/exterior painting $10,000 $0 $0 $0 Cyclical repainting of various areas. Unpainted ceilings in
concession areas.22-49-03
4 1,2,7 1
Miscellaneous doors, hardware, electronic access and
security upgrades $1,000 $0 $0 $0
Repairs and replacement of aging doors and frames. Electronic
locks repairs and maintenance. Upgrades as needed to ensure
safe and secure entries into the building.
22-49-04
5 1,2 1 Miscellaneous asphalt repairs & maintenance.$1,000 $0 $0 $0 Cyclical repairs to asphalt surfaces. Includes parking lot &
playground paint striping.22-49-05
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
replacement project (corridors/classrooms/entries).22-49-08
9 1,2 1 Miscellaneous roof repairs $1,000 $0 $0 $0 Cyclical repairs to roof, snow cleats, down spouts, etc. Shop roof
leaks. Long term H wing roof replacement.22-49-09
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
12 4,6 1 Miscellaneous landscape maintenance $1,000 $0 $0 $0
Cyclical maintenance of existing trees and shrubs. Also includes
aeration, fertilization and weed spraying; as well as pest control.
Irrigaton repairs.
22-49-12
13 1 2 Miscellaneous exterior fence repairs & upgrades $5,000 $0 $0 $0
Installation, repairs and upgrades to perimeter and security
fencing. Includes both pedestrian and vehicular gates and
openings. Also includes trash enclosures, bollards and
equipment screening. Repair gates around stadium.
22-49-13
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
winter.22-49-14
15 2,7 3 Upgrade stadium sound system $20,000 $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
Line
#
FCI
Category Priority
Annual Totals: $82,750 $248,250 $331,000 $57,000 $47,000 $0
Comments
$1,750,000
Project
NumberDescription
Elementary
Building
Reserve
(25%)
High School
Building
Reserve
(75%)
Total
Building
Reserve
Funds FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 1,2,3 1 New storefront and doors at West gym entrance $25,000 $75,000 $100,000 $0 $0 $0
Update gym space for proper occupancy and emergency exiting.
ADA compliant door and actuators. New doors and hardware at
code required exits.
17-50-07
2 2 2 Exterior site improvements $30,000 $90,000 $120,000 $0 $0 $0
Rear Babcock entrance. New stoop outside converted stairwell
door. New ramp and handrail. Mechanical yard screening.
Sidewalk at north gym egress connecting to parking lot. Includes
access ladders and painting.
21-50-15
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
upgrading exterior lights to LED.22-50-01
4 1,2 1
Miscellaneous mechanical/plumbing updates &
repairs $10,000 $30,000 $40,000 $8,000 $5,000 $0
Cyclical repairs/replacement of mechanical/plumbing fixtures.
Investigate heating upgrades. Focus on Admin wing
improvements.
22-50-02
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
offices.22-50-03
6 1,2,7 1
Miscellaneous doors, hardware, electronic access and
security upgrades $1,250 $3,750 $5,000 $3,000 $3,000 $0
Repairs and replacement of aging doors and frames. Electronic
locks repairs and maintenance. Upgrades as needed to ensure
safe and secure entries into the building.
22-50-04
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 &
playground paint striping.22-50-05
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
replacement project (corridors/classrooms/entries).22-50-07
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
aeration, fertilization and weed spraying; as well as pest control.22-50-10
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
updated and safer model.22-50-14
17 1,2 4 Replace fire sprinkler heads $3,750 $11,250 $15,000 $0 $0 $0
Sprinkler heads were recalled and require replacement. Includes
all areas but auditorium, the library and corridors which were
addressed during renovation projects.
22-50-15
18 5 5
Replace HVAC system with variable refrigerant
volume system $0 $0 $0 $0 $0 $0
The current ventilators in each room are circa 1938 and are in
dire need of replacement. This will address both the
heating/cooling and ventilation\
$1,750,000
19 6 5 Main St street and pedestrian lights $0 $0 $0 $0 $0 $0
Installing new street light standards. Connection between
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. Damage/Wearout 3. Code/Standards 4. Environmental Improvements 5. Energy Conservation 6. Aesthetics 7. Building Enhancements
297
Willson Auditorium
Line
#
FCI
Category Priority
Annual Totals: $7,000 $21,000 $28,000 $37,000 $12,000 $35,000
Comments
$30,000
Project
NumberDescription
Elementary
Building
Reserve
(25%)
High School
Building
Reserve
(75%)
Total
Building
Reserve
Funds FY23 FY24
Other
Funds
Unfunded /
Unscheduled
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
upgrading lights to LED.22-AUD-01
2 1, 2 1
Miscellaneous mechanical/plumbing updates &
repairs $1,250 $3,750 $5,000 $3,000 $3,000 $0 Cyclical repairs/replacement of mechanical/plumbing fixtures.22-AUD-02
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
refinishing and/or sealing.22-AUD-05
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
7 7 1 Auditorium live feed equipment $2,000 $6,000 $8,000 $0 $0 $0
Provide for the ability to broadcast auditorium events into library
and/or boardroom. Also includes providing feed into gym. Will
require wifi upgrades in gymnasium.
22-AUD-07
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
basement $30,000
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
Line
#
FCI
Category Priority
Annual Totals: $23,000 $23,000 $46,000 $21,000 $21,000 $0
Comments
$250,000
Project
NumberDescription
Elementary
Building
Reserve
(50%)
High School
Building
Reserve
(50%)
Total
Building
Reserve
Funds FY23 FY24
Other
Funds
Unfunded /
Unscheduled
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
upgrading exterior lights to LED.22-61-01
2 1,2 1
Miscellaneous mechanical/plumbing updates &
repairs $3,000 $3,000 $6,000 $2,000 $2,000 $0
Cyclical repairs/replacement of mechanical/plumbing fixtures.
Replace HVAC front end and add to supervisor.22-61-02
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
floor with epoxy paint.22-61-03
4 1,2,7 1
Miscellaneous doors, hardware, electronic access and
security upgrades $2,500 $2,500 $5,000 $2,000 $2,000 $0
Repairs and replacement of aging doors and frames. Electronic
locks repairs and maintenance. Upgrades as needed to ensure
safe and secure entries into the building.
22-61-04
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
dock stairs ice issue.22-61-06
7 4,6 1 Miscellaneous landscape maintenance $2,500 $2,500 $5,000 $4,000 $4,000 $0
Cyclical maintenance of existing trees and shrubs. Also includes
aeration, fertilization and weed spraying; as well as pest control.
Includes irrigation system repairs.
22-61-07
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
11 7 5
Construct an exterior bus parking garage and
maintenance shop.$0 $0 $0 $0 $0 $0
Provide for covered and heated parking for the current vehicle
fleet to reduce maintenance and replacement cost. Maintenance
shop will aid in the surplus and auction process. Need overnight
vehicle parking. Drivers ed cars. 2 heated bays (1 for delivery
van and 1 for maintenance)
$250,000
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
Line
#
FCI
Category Priority
Annual Totals: $0 $0 $0 $84,000
Comments
$0
Project
NumberDescriptionFY22 FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 1,2 1 Miscellaneous electrical/lighting updates & repairs $0 $0 $0 $10,000
Cyclical repairs/replacement to electric and lighting. Includes
upgrading exterior lights to LED. Also upgrades to interior lights.22-62-01
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
carpet. 1st floor main room and break room (walk off possibly).22-62-04
5 1,2 1 Miscellaneous roof repairs $0 $0 $0 $4,000
Cyclical repairs to roof, snow cleats, down spouts, etc. Add
gutters and downspouts to bus barn. Pipe downspouts
subsurface to detention area(s).
22-62-05
6 4,6 2 Miscellaneous landscape maintenance $0 $0 $0 $4,000
Cyclical maintenance of existing trees and shrubs. Also includes
aeration, fertilization and weed spraying; as well as pest control.22-62-06
7 7 2
Additional asphalt drive loop around south side of bus
barn.$0 $0 $0 $50,000
Add additional drive around south side of barn to allow for
greater flexibility of bus parking and circulation. Plus employee
parking addition.
22-62-07
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/Wearout 3. Code/Standards 4. Environmental Improvements 5. Energy Conservation 6. Aesthetics 7. Building Enhancements
300
Districtwide
Line
#
FCI
Category Priority
Annual Totals: $82,500 $82,500 $165,000 $0 $0 $0
Comments
$9,500,000
Project
NumberDescription
Elementary
Building
Reserve
(50%)
High School
Building
Reserve
(50%)
Total
Building
Reserve
Funds FY23 FY24
Other
Funds
Unfunded /
Unscheduled
1 1,2,3 1 Facilities Condition Inventory (FCI)$50,000 $50,000 $100,000 $0 $0 $0
Facilities condition inventory (FCI) to be completed every 3
years. Building/site assessments to be performed by our
consultant team including architectural, mechanical, electrical,
structural and civil.
22-99-01
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
2023 22-99-02
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
department. Plan future updgrades.22-99-04
5 Special Ed facilty $0 $0 $0 Estimated cost for design and construction of new 18,000sf
special ed facility $9,500,000
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 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:
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@bsd7.org or Lacy.Clark@bsd7.org if you have
questions or need additional information.
303
Bozeman Public Schools 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
Due Dates:
Board of Trustees adopts Final Budget no later than August 25th before: computation of GF levy requirement by Cty 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)
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Budget Report
FY 2023
16 Gallatin Submit ID:
0350 Bozeman Elem
305
Summary
Fund
[A]
Adopted
Budget
[B]
Total
Reserves
(961-966)
[C]
Reserve
Limit
[D]
% of
Adopted
Budget
Reserved
(C/B) x 100
[E]
Unreserved
Fund Balance
Reappropriated
(970)
[F
Other
Revenue
[G]
District
Property Tax
Requirements
(B - F - G = H)
If < 0, enter 0
[H]
District Mill
Levies
H / (TV x .001)
[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
10 Transportation 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
Reserve 306,056.00 0.00 N/A 0.00%305,555.60 500.40 0.00 0.00
13 Tuition 686,060.00 N/A 405,776.86 0.00 280,283.14 1.21
14 Retirement 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
28 Technology 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 of All Funds 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 0.00%903,492.34 4,000.00 4,713,636.66 20.40
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Budget Report
FY 2023
16 Gallatin Submit ID:
0350 Bozeman Elem
306
General Fund Limits And Reserves Worksheet
PART I.Certified Budget Data
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
ANB By Budget Unit:
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 (I-I)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 (II-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 (II-F)100%
G.BASE Budget (Minimum Budget Amount Required)(II-G)28,410,266.04
H.Maximum Budget Limit (II-H)35,492,152.17
I.Highest Budget Without a Vote (II-I)35,492,152.17
J.Highest Budget (II-J)35,492,152.17
K.Highest Voted Amount (II-K)0.00
L.Amount Approved on Ballot by Voters (II-L)0.00
M.Adopted Budget (II-M)35,492,152.00
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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-C1)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 III.General Fund Balance For Budget As Of June 30
General Fund Budget:
A.Adopted General Fund Budget (V-A)35,492,152.00
1.BASE Budget Limit (V-A1)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-B1)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
O.Over-BASE Only Revenues and Funding Sources (V-O)0.00
1.Prior Year Excess Reserves Reappropriated (Over-BASE Only)(V-O1)0.00
2.Tuition (V-O2)0.00
PART V.General Fund Worksheet
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3.Flexible Non-Voted Levy Authority Transferred from Other Funds (V-O3)0.00
4.Oil & Gas Revenues (V-O4)0.00
5.TIF Applied To Over-BASE Budget (V-O5)0.00
6.Excess Levy Over-BASE (V-O6)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-O and is applied to the Over-BASE
Budget
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Budget Report
FY 2023
16 Gallatin Submit ID:
0350 Bozeman Elem
309
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
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Budget Report
FY 2023
16 Gallatin Submit ID:
0350 Bozeman Elem
310
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
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Budget Report
FY 2023
16 Gallatin Submit ID:
0350 Bozeman Elem
311
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
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Budget Report
FY 2023
16 Gallatin Submit ID:
0350 Bozeman Elem
312
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
Asset ID
Year Of
Purchase
Original
Cost
Depreciated
Thru Last
Year 20% Limit
Amount
Depreciated
2005 Blue Bird 2005 41,750.00 62,625.00 N/A NA
Total 0.00
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Budget Report
FY 2023
16 Gallatin Submit ID:
0350 Bozeman Elem
313
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
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Budget Report
FY 2023
16 Gallatin Submit ID:
0350 Bozeman Elem
314
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
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Budget Report
FY 2023
16 Gallatin Submit ID:
0350 Bozeman Elem
315
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
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Budget Report
FY 2023
16 Gallatin Submit ID:
0350 Bozeman Elem
316
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
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Budget Report
FY 2023
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317
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
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Budget Report
FY 2023
16 Gallatin Submit ID:
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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
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Budget Report
FY 2023
16 Gallatin Submit ID:
0350 Bozeman Elem
319
50 Debt Service Fund
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Budget Report
FY 2023
16 Gallatin Submit ID:
0350 Bozeman Elem
320
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 Type
Issue
Date
Maturity
Date
Issue
Amount
Outstanding
6/30/23 Principal Interest
Agent
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
Refunding Bond
08/20/2014 06/01/2026 6,745,000.00 2,875,000.00 890,000.00 127,737.50 500.00
Elementary
Refunding Bond
08/20/2014 06/30/2026 2,755,000.00 1,200,000.00 370,000.00 53,250.00 500.00
Elementary
Refunding Bond
03/05/2015 06/01/2028 8,935,000.00 5,875,000.00 135,000.00 223,400.00 500.00
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
Refunding Bond
05/26/2022 06/01/2030 9,075,000.00 8,020,000.00 1,055,000.00 368,041.67 500.00
Total Bond Requirements 5,521,129.17
SIDs
Issue Type Amount
Elementary 99,999.83
Total SID Requirements 99,999.83
Total Debt Service Requirements 0002 5,621,129.00
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Budget Report
FY 2023
16 Gallatin Submit ID:
0350 Bozeman Elem
321
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
Date
Total
Authorized
Years
Authorized
Levy
Type
Levied Thru
Last Year
Maximum
Levy
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
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Budget Report
FY 2023
16 Gallatin Submit ID:
0350 Bozeman Elem
322
Bozeman Public Schools 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
Due Dates:
Board of Trustees adopts Final Budget no later than August 25th before: computation of GF levy requirement by Cty 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)
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
0351 Bozeman H S
324
Summary
Fund
[A]
Adopted
Budget
[B]
Total
Reserves
(961-966)
[C]
Reserve
Limit
[D]
% of
Adopted
Budget
Reserved
(C/B) x 100
[E]
Unreserved
Fund Balance
Reappropriated
(970)
[F
Other
Revenue
[G]
District
Property Tax
Requirements
(B - F - G = H)
If < 0, enter 0
[H]
District Mill
Levies
H / (TV x .001)
[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
10 Transportation 1,188,863.00 237,772.60 20%20.00%181,430.75 281,710.37 725,721.88 2.61
11 Bus Depreciation
Reserve 306,324.00 0.00 N/A 0.00%305,824.00 500.00 0.00 0.00
13 Tuition 580,140.00 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
28 Technology 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 11,333,115.69 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
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
0351 Bozeman H S
325
General Fund Limits And Reserves Worksheet
PART I.Certified Budget Data
H1 BOZEMAN HS 9-12 2,587
* indicates that the 3 year average ANB was used to calculate the budget limitations
ANB By Budget Unit:
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 (I-I)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 (II-F)100%
G.BASE Budget (Minimum Budget Amount Required)(II-G)17,186,173.23
H.Maximum Budget Limit (II-H)21,417,282.07
I.Highest Budget Without a Vote (II-I)21,121,859.36
J.Highest Budget (II-J)21,417,282.07
K.Highest Voted Amount (II-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
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
0351 Bozeman H S
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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-C1)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 III.General Fund Balance For Budget As Of June 30
General Fund Budget:
A.Adopted General Fund Budget (V-A)21,417,282.00
1.BASE Budget Limit (V-A1)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-B1)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
O.Over-BASE Only Revenues and Funding Sources (V-O)0.00
1.Prior Year Excess Reserves Reappropriated (Over-BASE Only)(V-O1)0.00
2.Tuition (V-O2)0.00
PART V.General Fund Worksheet
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
0351 Bozeman H S
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3.Flexible Non-Voted Levy Authority Transferred from Other Funds (V-O3)0.00
4.Oil & Gas Revenues (V-O4)0.00
5.TIF Applied To Over-BASE Budget (V-O5)0.00
6.Excess Levy Over-BASE (V-O6)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-O and is applied to the Over-BASE
Budget
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
0351 Bozeman H S
328
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
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
0351 Bozeman H S
329
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
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
0351 Bozeman H S
330
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
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
0351 Bozeman H S
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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
Asset ID
Year Of
Purchase
Original
Cost
Depreciated
Thru Last
Year 20% Limit
Amount
Depreciated
2005 Blue Bird 2005 41,750.00 62,625.00 N/A NA
Total 0.00
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
0351 Bozeman H S
332
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
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
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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
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
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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
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
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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
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Budget Report
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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
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
0351 Bozeman H S
337
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
10/6/2022 3:25:01 PM PRD rptBudget Page 15 of 18
Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
0351 Bozeman H S
338
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 Type
Issue
Date
Maturity
Date
Issue
Amount
Outstanding
6/30/23 Principal Interest
Agent
Fees
High School
Refunding Bond
08/20/2014 06/30/2026 3,935,000.00 2,970,000.00 915,000.00 142,093.76 500.00
High School
Refunding Bond
08/20/2014 06/30/2026 5,215,000.00 3,150,000.00 970,000.00 150,606.26 500.00
High School
Refunding Bond
04/20/2017 06/01/2026 5,900,000.00 1,985,000.00 630,000.00 75,300.00 500.00
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
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
0351 Bozeman H S
339
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 Type
Issue
Date
Maturity
Date
Issue
Amount
Outstanding
6/30/23 Principal Interest
Agent
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
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
0351 Bozeman H S
340
61 Building Reserve Fund
Adopted Budget 0001 11,333,115.69
Budget Uses
Expenditure Budget 0002 11,333,115.69
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 11,333,115.69
Voted Reserve Authorities
Election
Date
Total
Authorized
Years
Authorized
Levy
Type
Levied Thru
Last Year
Maximum
Levy
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
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Budget Report
FY 2023
16 Gallatin Submit ID: 0351-83916104
0351 Bozeman H S
341
Bozeman Public Schools 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 218.50.100.2490.0115.000.60 4,306.61
10627 217.50.610.2490.0115.000.60 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 217.50.610.1860.0260.000.60 13,356.00
11719 217.50.610.1860.0112.000.60 80,184.00
11719 217.50.610.1860.0261.000.60 300.00
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 218.50.100.2490.0119.000.60 10,301.28
12508 217.50.610.2490.0119.000.60 92,711.52
12508 218.50.100.2490.0119.000.60 1,390.00
12508 217.50.610.2490.0119.000.60 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 217.50.610.2490.0115.000.60 4,702.46
16377 218.50.100.2490.0115.000.60 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 217.50.610.2330.0111.000.60 22,804.65
16611 101.50.100.2330.0150.000.00 42.50
16611 201.50.100.2330.0150.000.00 42.50
16611 217.50.610.2490.0150.000.60 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 217.50.610.1860.0112.000.60 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 218.50.100.2490.0260.000.60 3,339.00
17278 217.50.610.2490.0260.000.60 10,017.00
17278 218.50.100.2490.0115.000.60 4,037.76
17278 217.50.610.2490.0115.000.60 30,283.20
17278 218.50.100.2490.0261.000.60 30.00
17278 217.50.610.2490.0261.000.60 300.00
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 215.50.271.2510.0119.225.50 80,000.00
20273 215.50.271.2510.0119.225.50 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 201.99.100.1670.0112.000.00 ‐
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 II 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 201.42.720.3501.0150.000.00 7,830.36
BBB ASST COACH 201.41.720.3501.0150.000.00 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 201.42.720.3501.0150.000.00 6,494.20
BBB HEAD COACH 201.41.720.3501.0150.000.00 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 217.50.610.2490.0272.000.60 550.00
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 217.50.610.2490.0271.000.60 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 217.50.610.1850.0112.000.60 6,000.00
BUILDING/DEPT BUDGET 217.50.610.1850.0250.000.60 100.00
BUILDING/DEPT BUDGET 217.50.610.1850.0320.000.60 100.00
BUILDING/DEPT BUDGET 217.50.610.1850.0440.000.60 100.00
BUILDING/DEPT BUDGET 217.50.610.1850.0532.000.60 100.00
BUILDING/DEPT BUDGET 217.50.610.1850.0550.000.60 100.00
BUILDING/DEPT BUDGET 217.50.610.1850.0610.000.60 150.00
BUILDING/DEPT BUDGET 217.50.610.1850.0640.000.60 150.00
BUILDING/DEPT BUDGET 217.50.610.1850.0660.000.60 300.00
BUILDING/DEPT BUDGET 217.50.610.2123.0120.000.60 5,000.00
BUILDING/DEPT BUDGET 217.50.610.2123.0250.000.60 30.00
BUILDING/DEPT BUDGET 217.50.610.2123.0320.000.60 1,000.00
BUILDING/DEPT BUDGET 217.50.610.2123.0610.000.60 200.00
BUILDING/DEPT BUDGET 217.50.610.2490.0250.000.60 1,000.00
BUILDING/DEPT BUDGET 217.50.610.2490.0271.000.60 1,000.00
BUILDING/DEPT BUDGET 217.50.610.2490.0272.000.60 500.00
BUILDING/DEPT BUDGET 217.50.610.2490.0330.000.60 200.00
BUILDING/DEPT BUDGET 217.50.610.2490.0531.000.60 2,500.00
BUILDING/DEPT BUDGET 217.50.610.2490.0532.000.60 100.00
BUILDING/DEPT BUDGET 217.50.610.2490.0540.000.60 4,500.00
BUILDING/DEPT BUDGET 217.50.610.2490.0550.000.60 1,500.00
BUILDING/DEPT BUDGET 217.50.610.2490.0581.000.60 500.00
BUILDING/DEPT BUDGET 217.50.610.2490.0582.000.60 1,000.00
BUILDING/DEPT BUDGET 217.50.610.2490.0610.000.60 1,000.00
BUILDING/DEPT BUDGET 217.50.610.2490.0665.000.60 2,500.00
BUILDING/DEPT BUDGET 217.50.610.2490.0680.000.60 200.00
BUILDING/DEPT BUDGET 217.50.610.2490.0810.000.60 200.00
BUILDING/DEPT BUDGET 217.50.610.2510.0330.000.60 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 201.41.710.3402.0150.000.00 4,013.02
DANCE COACH 201.42.710.3402.0150.000.00 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 201.41.710.3413.0150.000.00 3,226.07
EXTRACURR ‐ CLUB ‐ DRAMA COACH 201.42.710.3413.0150.000.00 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 201.41.710.3424.0150.000.00 1,336.17
EXTRACURR ‐ CLUB ‐ FRENCH 201.42.710.3424.0150.000.00 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 201.41.710.3424.0150.000.00 1,336.17
EXTRACURR ‐ CLUB ‐ SPANISH 201.42.710.3424.0150.000.00 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 201.41.720.3502.0150.000.00 7,830.36
GBB ASST COACH 201.42.720.3502.0150.000.00 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 201.41.720.3502.0150.000.00 6,494.20
GBB HEAD COACH 201.42.720.3502.0150.000.00 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 218.99.100.1770.0520.000.60 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 201.41.720.3517.0150.000.00 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 201.41.100.1440.0150.000.00 6,000.00
STIPEND ‐ DEPARTMENT HEAD ‐ MATH 201.42.100.1440.0150.000.00 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
SWMSS 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 ‐ ADMIN 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 201.41.100.1240.0112.000.00 6,226.70
VACANCY ‐ BHS ENGLISH 201.41.100.1240.0112.000.00 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 201.41.100.1270.0112.000.00 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, MICHAEL JOHN 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 201.42.100.1240.0260.000.00 7,680.00
VACANCY ‐ GHS ENGLISH 201.42.100.1240.0112.000.00 56,040.30
VACANCY ‐ GHS ENGLISH 201.42.100.1240.0112.000.00 62,267.00
VACANCY ‐ GHS ENGLISH 201.42.100.1240.0112.000.00 62,267.00
VACANCY ‐ GHS ENGLISH 201.42.100.1240.0261.000.00 300.00
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 201.42.100.1440.0112.000.00 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, MELISSA A 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 ‐ STEPHENS, 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 ‐ THIEDE, MARTHA E 101.05.100.1670.0260.000.00 11,556.00
VACANCY ‐ THIEDE, 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
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Bozeman Public Schools
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.
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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:
Mega Issue #1 K-12 Budget Consensus
For details and background information related to K-12 Budget Consensus CLICK HERE
Mega Issue #2 High School MTSS/PLC Consensus
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
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Mega Issue #1 K-12 Budget Consensus
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:
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
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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’
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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 #3610P, are below and will serve as a framework for discussion during the
Board Budget Committee process:
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● 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:
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.
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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.:
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Mega Issue #2 High School MTSS/PLC Consensus
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:
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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
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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.
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:
Student Inclusion and Resiliency Committee (SIRI)
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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.
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Long Range Strategic Plan (LRSP) Overview
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.
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