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Adoption of the FY19 Budget and

Certification of Levies to County Auditors


EXECUTIVE SUMMARY

Purpose of Report: To receive School Board approval of the FY19 Budget and to receive
authorization to certify levies to the Minnehaha and Lincoln County Auditors.

The Sioux Falls School Board held a public work session on the budget April 4, 2018 to review
the program budgets as presented by the Administration. On April 11, 2018, a public hearing
on the District’s FY19 budget was held. No comments were received from the public in
attendance at either meeting.

The School Board granted tentative approval of the budget at its meeting held April 11, 2018.
Since the tentative approval, there has been one change to the Special Education Revenue
Budget substituting $500,000 of Federal IDEA revenues for $500,000 of local property taxes to
fully reflect a planned $0.20 (20 cents) decrease in the Special Education discretionary levy.

Administrative Recommendation to School Board:


Approve the FY19 Budget as presented and certify the levies to the Minnehaha and Lincoln
County Auditors. A suggested motion is attached to the report.

Prepared by the Finance Office July 10, 2017


Presented by: Todd Vik
Adoption of the FY19 Budget and Certification of Levies to County Auditors
Report

Purpose of Report: To receive School Board approval of the FY19 Budget and to receive
authorization to certify levies to the Minnehaha and Lincoln County Auditors.

District Priority Area: Fiscal Accountability and Systems Management

Explanation:
The Sioux Falls School Board held a public work session on the budget April 4, 2018 to review
the program budgets as presented by the Administration. On April 11, 2018, a public hearing
on the District’s FY19 budget was held. The School Board granted tentative approval of the
budget at its meeting held April 11, 2018. No comments were received from the public in
attendance at either meeting.

The School Board granted tentative approval of the budget at its meeting held April 11, 2018.
Since the tentative approval, there has been one change to the Special Education Revenue
Budget substituting $500,000 of Federal IDEA revenues for $500,000 of local property taxes to
fully reflect a planned $0.20 (20 cents) decrease in the Special Education discretionary levy.

Administrative Recommendations to School Board:


The administration recommends approving the following:
1. Approving the FY19 Budget as presented.
2. Certifying the levies to the Minnehaha and Lincoln County Auditors.

Prepared by the Finance Office 2 July 9, 2018


Presented by: Todd Vik
A suggested motion is, as follows:

A motion was made by ______ and seconded by _____, ____ votes “yes” on roll call, adopting the FY18 Budget of the Sioux
Falls School District 49-5 (see MRF # and Action 37817, adopted 7/10/2017) and certifying the levies to the Minnehaha
and Lincoln County Auditors, as follows:

FY19
Expenditure/
FY19 Cash from FY19
Transfer
Revenue Transfers Fund Total Funds Expenditure Transfers
Budget
Fund Fund Description Budget In Balance Available Budget Out
10 General* $165,805,856 $5,900,000 $888,955 $172,594,811 $172,594,811 $ - $172,594,811
21 Capital 32,810,492 - - 32,810,492 26,843,870 5,750,000 32,593,870
22 Special Education** 45,752,551 - 621,887 46,374,438 46,374,438 - 46,374,438
51 Food Service 11,958,896 - 85,896 12,044,792 320,525 - 320,525
55 Community Education Svc 6,316,196 - - 6,316,196 6,879,357 - 6,879,357
56 Reprographics Fund 766,027 - - 766,027 766,027 - 766,027
57 House Construction - - 1,233 1,233 1,233 - 1,233
65 Self-Insurance Trust 35,877,869 - - 35,877,869 37,458,413 - 37,458,413
Totals $299,287,887 $5,900,000 $1,597,971 $306,785,858 $291,238,674 $5,750,000 $296,988,674

* There is a $150,000 transfer from the Post-Secondary Technical Fund to the General Fund to offset indirect costs.
**The first $14.5 million of state and local special education non-federal, non CEIS expenditures are local expenditures; the remainder are
state expenditures.

Prepared by the Finance Office 3 July 9, 2018


Presented by: Todd Vik
And further approving the levies be certified to the County Auditors as follows:

TAX LEVY REQUEST


CALENDAR 2019
Per In
Fund Description Mil Dollars
10 General Fund
Ag Land $1.512
Non-Ag Land (owner occupied) 3.383
Non-Ag Land (non-owner occupied) 7.001
Opt Out $ 9,135,364
21 Capital Outlay Fund $32,190,282
22 Special Education Fund 1.367

Prepared by the Finance Office 4 July 9, 2018


Presented by: Todd Vik
FY19 PROPOSED BUDGET

TAX-SUPPORTED FUNDS

REVENUES
Combined Unrestricted Restricted Special Capital
General General General Education Outlay Proof
Source Fund Fund Fund Fund Fund Total
Local Property Taxes $ 64,333,533 $ 64,333,533 $ - $ 15,979,624 $ 32,190,282 $ 112,503,439
State Revenue 84,695,393 84,695,393 - 23,268,075 - 107,963,468
Federal Revenue 11,151,822 - 11,151,822 5,734,852 374,638 17,261,312
County (traffic fines) 1,000,000 1,000,000 - - - 1,000,000
Other Local Sources 4,625,108 4,436,428 188,680 770,000 245,572 5,640,680
Total Revenues $ 165,805,856 $154,465,354 $ 11,340,502 $ 45,752,551 $ 32,810,492 $ 244,368,899
Cash from Fund Balance 888,955 888,955 - 621,887 - 1,510,842
Transfers In 5,900,000 5,900,000 - - - 5,900,000
Total Revenues, Transfers & Cash $ 172,594,811 $161,254,309 $ 11,340,502 $ 46,374,438 $ 32,810,492 $ 251,779,741

EXPENDITURES
Combined Unrestricted Restricted Special Capital
General General General Education Outlay Proof
Use Fund Fund Fund Fund Fund Total
Salaries $ 110,003,674 $105,106,711 $ 4,896,963 $ 29,850,849 $ - $ 139,854,523
Benefits 35,972,780 34,472,742 1,500,038 9,858,375 - 45,831,155
Purchased Services 19,362,886 14,867,846 4,495,040 5,563,973 325,000 25,251,859
Supplies and Materials 6,735,269 6,411,208 324,061 929,536 - 7,664,805
Dues and Fees 520,202 395,802 124,400 21,705 670,944 1,212,851
Capital Acquisition - - - 150,000 11,894,191 12,044,191
Debt Services - - - - 13,953,735 13,953,735
Total Expenditures $ 172,594,811 $161,254,309 $ 11,340,502 $ 46,374,438 $ 26,843,870 $ 245,813,119
Transfers Out - - - - 5,750,000 5,750,000
Reserves - - - - - -
Total Expenditures and Transfers $ 172,594,811 $161,254,309 $ 11,340,502 $ 46,374,438 $ 32,593,870 $ 251,563,119

Created: 2/22/17 1:22 PM


Revised: 7/3/2018 1:49 PM
Printed: 7/3/2018 1:49 PM Exhibit 1
FY19 PROPOSED BUDGET

SELF-SUPPORTED FUNDS

REVENUES
Community House Food Insurance
Reprographics Education Construction Service Trust Proof
Source Fund Fund Fund Fund Fund Total
Property Taxes $ - $ - $ - $ - $ - $ -
State Revenue - - - 52,476 - 52,476
Federal Revenue - - - 7,173,234 - 7,173,234
Other Local Sources 766,027 - - 4,733,186 35,877,869 41,377,082
Tuition and Fees - 6,316,196 - - - 6,316,196
Total Revenue $ 766,027 $ 6,316,196 $ - $ 11,958,896 $ 35,877,869 $ 54,918,988
Cash from Fund Balance - - 1,233 85,896 - 87,129
Transfers In - - - - - -
Total Revenue, Transfers & Cash $ 766,027 $ 6,316,196 $ 1,233 $ 12,044,792 $ 35,877,869 $ 55,006,117

EXPENDITURES
Community House Food Insurance
Reprographics Education Construction Service Trust Proof
Expenditure Fund Fund Fund Fund Fund Total
Salaries $ 118,441 $ 4,838,551 $ - $ 4,052,015 $ - $ 9,009,007
Benefits 35,319 1,012,152 - 1,314,082 - 2,361,553
Purchased Services 557,267 698,481 1,233 449,405 - 1,706,386
Supplies and Materials 55,000 293,448 - 5,740,055 - 6,088,503
Dues and Fees - 36,725 168,710 37,458,413 37,663,848
Capital Acquisition - - - 330,000 - 330,000
Total Expenditures $ 766,027 $ 6,879,357 $ 1,233 $ 12,054,267 $ 37,458,413 $ 57,159,297
Non-Cash Depreciation Expense - 11,300 1,952 320,525 - 333,777
Cash for Equipment - - - - - -
Transfers Out - - - - - -
Total Expenditures & Transfers $ 766,027 $ 6,890,657 $ 3,185 $ 12,374,792 $ 37,458,413 $ 57,493,074

Revenues Over Expenditures $ - $ (574,461) $ (1,952) $ (330,000) $ (1,580,544) $ (2,486,957)

Created: 2/22/17 1:20 PM


Printed: 7/3/2018 1:50 PM Exhibit 2
FY19 PROPOSED BUDGET

GENERAL FUND REVENUES

Increase/
Source FY18 FY19 (Decrease)
District Property Tax Levy $ 62,883,398 $ 64,333,533 $ 1,450,135
Gross Receipts Tax 1,800,000 1,900,000 100,000
Mobile Home Tax 31,000 26,000 (5,000)
Penalties & Interest on Taxes 120,000 120,000 -
Tuition Sources 347,983 312,228 (35,755)
Transportation Fees 15,000 50,000 35,000
Interest Earned 150,000 400,000 250,000
Gate Receipts/Ticket Sales 258,200 228,200 (30,000)
Rentals 50,000 50,000 -
Parking Fees 100,000 100,000 -
County Apportionment 1,020,000 1,000,000 (20,000)
General State Aid 77,908,598 79,691,209 1,782,611
State Apportionment 1,800,000 2,000,000 200,000
Bank Franchise Tax 3,000,000 3,000,000 -
Other State Monies 4,184 4,184 -
Federal Monies 12,278,052 11,151,822 (1,126,230)
Medicaid 450,000 450,000 -
Tournament Revenue 142,085 188,680 46,595
Miscellaneous Revenue/Other Categorical 1,145,000 800,000 (345,000)
Total General Fund Revenues 163,503,500 165,805,856 2,302,356
Cash to Finance 5,146,134 888,955 (4,257,179)
Transfer from Other Funds - 5,900,000 5,900,000
Total General Fund Revenue and Cash $ 168,649,634 $ 172,594,811 $ (1,954,823)
*From Capital Outlay Fund & Post Secondary Fund

Revised: 2/22/17 1:20 PM


Printed: 7/3/2018 1:51 PM Exhibit 3
FY19 PROPOSED GENERAL FUND
BY PROGRAM
Budget Committee Recommendation

FTE FTE Budget Budget Increase/


BUDGET DATA FY18 FY19 FY18 FY19 (Decrease)
Elementary Programs
Projected Enrollment 11,656
Elementary Instruction 604.30 597.81 $ 41,335,063 $ 41,519,890 $ 184,827
Elementary Libraries 35.45 35.45 1,704,588 1,729,738 25,150
Literacy in Action SF 18.90 - 1,469,409 - (1,469,409)
Elementary Lunchroom Supervision - - 149,358 148,455 (903)
Elementary Extra Duty - - 36,980 37,531 551
Elementary Admin/Clerical 62.00 60.28 5,023,332 4,968,537 (54,795)
Total Elementary Programs 720.65 693.54 $ 49,718,730 $ 48,404,151 $ (1,314,579)

Middle School Programs


Projected Enrollment 5,489
Middle School Instruction 292.77 300.08 $ 21,677,892 $ 22,338,592 $ 660,700
Middle School Libraries 9.35 9.35 493,542 505,719 12,177
Middle School Lunchroom Supervision - - 109,153 110,957 1,804
Middle School Extra Duty - - 138,363 145,038 6,675
Middle School Admin/Clerical 25.00 25.00 2,137,827 2,115,316 (22,511)
Total Middle School Programs 327.12 334.43 $ 24,556,777 $ 25,215,622 $ 658,845

High School Programs


Projected Enrollment 6,840
High School Instruction 310.80 318.80 $ 23,448,486 $ 24,210,285 $ 761,799
High School Libraries 9.22 9.17 457,088 448,457 (8,631)
High School Extra Duty - - 136,086 136,662 576
High School Admin/Clerical 43.40 43.40 3,774,740 3,726,877 (47,863)
Career & Tech Ed Academy 18.18 21.96 1,442,000 1,751,520 309,520
Total High School Programs 381.60 393.33 $ 29,258,400 $ 30,273,801 $ 1,015,401

School-Based Programs
Fine and Performing Arts 1.00 1.00 $ 1,024,770 $ 1,037,657 $ 12,887
Indian Education (District-funded) 7.50 7.50 625,488 635,980 10,492
Gifted Education 9.45 9.45 777,794 795,364 17,570
Auxiliary Programs 2.88 2.88 1,115,419 1,094,432 (20,987)
Advanced Placement - - 98,263 113,360 15,097
English Language Learner Program 52.84 56.01 4,009,522 4,222,884 213,362
6-12 Building Support Behavior Program 3.75 3.75 181,436 190,496 9,060
Elementary Behavior Program 11.36 12.77 665,273 716,300 51,027
Secondary Behavior Program 15.58 15.59 851,815 869,401 17,586
Health Services 15.40 15.40 1,167,599 1,175,021 7,422
Social Workers 4.50 4.50 366,993 374,337 7,344
Counseling Services 64.30 64.30 4,568,683 4,642,066 73,383
Transportation Services 0.50 0.50 3,150,194 3,925,410 775,216
Athletics 2.00 2.00 2,125,541 2,173,061 47,520
Total School-Based Programs 191.06 195.65 $ 20,728,790 $ 21,965,769 $ 1,236,979

Created 2/22/17 1:20 PM


Printed 7/3/2018 1:52 PM Exhibit 4
FY19 PROPOSED GENERAL FUND
BY PROGRAM
Budget Committee Recommendation

FTE FTE Budget Budget Increase/


BUDGET DATA FY18 FY19 FY18 FY19 (Decrease)

District-Coordinated Services
Curriculum Services 7.00 7.00 $ 5,087,660 $ 3,236,267 $ (1,851,393)
Staff Development 17.40 26.45 1,677,551 2,326,443 648,892
Library Services - - 98,305 101,090 2,785
Student Assessment & Evaluation Services 2.50 2.50 442,486 503,384 60,898
Information & Technology Services 28.00 28.00 2,892,007 3,257,451 365,444
Human Resources Department 9.00 9.00 887,123 894,689 7,566
Administrative/Legal Services 3.00 5.67 436,711 679,901 243,190
Superintendent's Office 2.00 3.00 415,266 577,704 162,438
Community Relations 3.55 3.55 309,954 310,642 688
Finance Office 17.90 17.65 1,522,999 1,555,485 32,486
School Board Svc/Election Svc - - 199,212 198,515 (697)
Operational Services 212.93 212.93 17,834,092 17,870,369 36,277
Committed Funds 3.00 3.00 163,434 3,883,026 3,719,592
Total District-Coordinated Prog. 306.28 318.75 $ 31,966,800 $ 35,394,966 $ 3,428,166

Total Unrestricted General Fund 1,926.71 1,935.70 $ 156,229,497 $ 161,254,309 $ 5,024,812

FTE FTE Budget Budget Increase/


BUDGET DATA FY18 FY19 FY18 FY19 (Decrease)

Tournaments - - $ 142,085 $ 188,680 $ 46,595


Head Start 14.07 12.43 2,562,662 2,586,224 23,562
Indian Education (Federal Only) 2.98 3.92 257,830 295,566 37,736
Indian Education (Johnson O'Malley) - - 20,000 20,000 -
Carl Perkins 2.50 1.50 292,829 313,791 20,962
Title I -- Regular 56.26 49.51 5,425,576 5,022,459 (403,117)
Title I -- Neglected & Delinquent 5.40 4.00 338,138 261,608 (76,530)
Title I -- McKinney Homeless 0.12 0.12 85,601 95,000 9,399
Title I -- Set Aside 6.95 - 479,016 - (479,016)
Title I -- School Improvement - 0.64 103,214 198,384 95,170
Title II -- Part A, Improving Teacher Quality 12.00 6.20 1,568,617 1,321,312 (247,305)
Title III - Language Instruction 9.07 7.85 466,003 343,957 (122,046)
Refugee Impact Grant 1.38 0.90 73,580 46,133 (27,447)
Migrant Education 3.25 3.25 321,584 356,701 35,117
Starbase - - 2,000 2,000 -
Indirect Costs 2.60 2.60 281,402 288,687 7,285
Total Restricted General Fund 116.58 92.92 $ 12,420,137 $ 11,340,502 $ (1,079,635)

Total General Fund 2,043.29 2,028.62 $ 168,649,634 $ 172,594,811 $ 3,945,177

Created 2/22/17 1:20 PM


Printed 7/3/2018 1:52 PM Exhibit 4
FY19 PROPOSED BUDGET

SPECIAL EDUCATION FUND


REVENUES
FTE FTE Budget Budget Increase/
Source FY18 FY18 FY18 FY19 (Decrease)

Property Taxes $ 14,861,571 $ 15,979,624 $ 1,118,053


State Revenue 22,533,985 23,268,075 734,090
Federal Revenue 5,166,000 5,734,852 568,852
Other Local Sources 917,000 770,000 (147,000)
Cash from Fund Balance 1,687,596 621,887 (1,065,709)
Total Revenue $ 45,166,152 $ 46,374,438 $ 1,208,286

EXPENDITURES
FTE FTE Budget Budget Increase/
Program FY18 FY19 FY18 FY18 (Decrease)

Early Childhood 21.70 21.70 $ 2,159,863 $ 2,181,460 $ 21,597


Early Childhood Screen/Evaluation 3.48 3.48 248,550 251,039 2,489
Early Intervening Services - Federal 11.70 11.70 807,686 948,013 140,327
Early Intervening Services - State/Local 12.29 8.87 1,104,379 495,181 (609,198)
Elementary Special Education 220.99 234.68 10,034,475 10,401,279 366,804
Elementary Behavior Program 40.94 41.71 2,012,784 2,042,329 29,545
Middle School Special Education 102.29 102.82 4,263,805 4,654,299 390,494
High School Special Education 106.37 106.40 4,955,630 5,011,881 56,251
K-12 Building Support Behavior Program 15.89 20.20 787,676 1,008,208 220,532
Secondary Behavior Program 29.82 29.82 1,684,207 1,679,912 (4,295)
Community Campus 12.71 12.29 779,278 778,608 (670)
Speech Therapy 29.70 31.40 2,140,029 2,272,288 132,259
Services to Visually Impaired 2.00 2.00 141,535 140,731 (804)
Services to Hearing Impaired 12.50 12.50 712,027 664,361 (47,666)
Occupational/Physical Therapy 18.30 18.30 1,897,208 1,900,789 3,581
Psychological Services 11.85 11.85 1,101,627 1,103,014 1,387
Penitentiary Program 0.50 0.50 52,211 56,632 4,421
Out of District Placements - - 2,036,427 2,097,520 61,093
Adaptive Physical Education 4.40 3.97 320,713 258,385 (62,328)
Extended School Year Program - - 260,876 270,074 9,198
Health Services 12.60 12.60 913,273 875,606 (37,667)
Staff Services 34.94 24.81 2,846,704 2,566,112 (280,592)
Transportation Services 0.50 0.50 2,121,021 2,171,552 50,531
Central Administration 14.30 14.30 1,501,818 1,530,757 28,939
Committed Funds - - 282,350 1,014,408 732,058
Total Special Education Fund 719.77 726.40 $ 45,166,152 $ 46,374,438 $ 1,208,286

Created: 2/22/17 1:20 PM


Printed: 7/3/2018 1:52 PM Exhibit 5
FY19 PROPOSED BUDGET

CAPITAL OUTLAY FUND

REVENUES
Increase/
Budget Budget (Decrease)
Source FY18 FY19 from Prior Year

Property Taxes $ 30,860,584 $ 32,190,282 $ 1,329,698


Other Local Sources 153,659 245,572 91,913
State Sources - - -
Federal Sources 374,638 374,638 -
Total $ 31,388,881 $ 32,810,492 $ 1,421,611
Cash from Fund Balance - - -
Total Revenues & Transfers $ 31,388,881 $ 32,810,492 $ 1,421,611

EXPENDITURES
Increase/
Budget Budget (Decrease)
Use FY18 FY19 from Prior Year

Renovations and Maintenance $ 5,935,722 $ 4,789,876 (1,145,846)


Site Improvements 960,248 1,278,189 317,941
Land - - -
Professional Services 177,300 325,000 147,700
Purchased Services* (Transportation) 2,621,290 - (2,621,290)
Curriculum Adoption 15,700 375,000 359,300
Equipment 815,509 766,353 (49,156)
Furniture - - -
Technology 2,788,116 3,998,600 1,210,484
Building Allocations** 555,476 597,173 41,697
Vehicles 122,000 89,000 (33,000)
Principal 8,480,000 8,775,000 295,000
Interest 5,364,481 5,178,735 (185,746)
Dues and Fees*** 613,108 670,944 57,836
Total 28,448,950 26,843,870 (1,605,080)
Transfer Out to General Fund - 5,750,000 5,750,000
Total Expenditures and Reserves $ 28,448,950 $ 32,593,870 $ 4,144,920

* 15% of the Bus Contract


** To be allocated to appropriate budget lines in final budget.

Created 2/22/17 1:20 PM


Revised 7/3/2018 1:53 PM
Printed 7/3/2018 1:53 PM Exhibit 6
FY19 PROPOSED BUDGET

FOOD SERVICE FUND


REVENUES
Increase/
0 FTE FTE Budget Budget (Decrease)/
Source FY18 FY19 FY18 FY19 from Prior Year
Pupil Sales $ 4,302,728 $ 4,573,717 $ 270,989
Adult Sales 71,111 83,629 12,518
Other State Revenue 64,085 52,476 (11,609)
Federal Reimbursement 5,968,075 6,267,766 299,691
Commodities 881,470 905,468 23,998
Other Local Sources 87,971 75,840 (12,131)
Cash from Fund Balance 175,007 85,896 (89,111)
Transfer In - - -
Total $ 11,550,447 $ 12,044,792 $ 494,345

EXPENDITURES
Increase/
FTE FTE Budget Budget (Decrease)/
Use FY18 FY19 FY18 FY19 from Prior Year
Administration 1.00 1.00 $ 103,059 $ 105,120 $ 2,061
Clerical 3.50 4.00 99,071 129,120 30,049
Custodial 11.09 11.09 434,400 435,320 920
Specialists 3.00 3.00 148,305 151,803 3,498
Child Nutrition Workers 97.96 101.74 2,196,557 2,299,282 102,725
Education Assistants 45.20 45.35 840,487 874,023 33,536
Classified Other Hourly - - 1,500 2,500 1,000
Other Temporary Pay - - 47,193 48,847 1,654
Overtime - - 5,500 6,000 500
Benefits - - 1,202,948 1,314,082 111,134
Purchased Services - - 423,069 449,405 26,336
Supplies and Materials - - 5,513,989 5,740,055 226,066
Dues and Fees - - 160,912 168,710 7,798
Equipment - - 310,000 170,000 (140,000)
Technology - - 80,000 80,000 -
Facility - - 80,000 80,000 -
Total Expenditures Before Depreciation 161.75 166.18 11,646,990 12,054,267 407,277
Non-Cash Depreciation Expense - - $ 373,457 $ 320,525 $ (52,932)
Less Cash for Equip, Tech, & Facility - - 470,000 330,000 (140,000)
Total Food Service Fund - - $ 11,550,447 $ 12,044,792 $ 494,345

Revised 2/22/17 2:05 PM


Printed 7/3/2018 1:54 PM Exhibit 7
FY19 PROPOSED BUDGET

INSURANCE TRUST FUND

REVENUES
Increase/
Budget Budget (Decrease)
Source FY18 FY19 from Prior Year
Premium Payments $ 35,012,430 $ 35,727,869 $ 715,439
Interest and Other Revenue 100,000 150,000 50,000
Total Revenue $ 35,112,430 $ 35,877,869 $ 765,439
Cash from Fund Balance - - -
Total Revenue and Cash $ 35,112,430 $ 35,877,869 $ 765,439
. .

EXPENDITURES
Increase/
Budget Budget (Decrease)
Use FY18 FY19 from Prior Year
Claims Payment $ 32,158,712 $ 34,892,312 $ 2,733,600
Administrative Costs 2,853,718 2,566,101 (287,617)
Total $ 35,012,430 $ 37,458,413 $ 2,445,983

Revised 2/22/17 2:07 PM


Printed 7/3/2018 1:55 PM Exhibit 8
FY19 PROPOSED BUDGET

ENTERPRISE FUNDS

Reprographics Center
Increase/
FTE FTE Budget Budget (Decrease)
BUDGET DATA FY18 FY19 FY18 FY19 from Prior Year

Administrative Staff 0.50 0.50 $ 64,889 $ 71,231 $ 6,342


Teachers - - - - -
Specialists 1.00 1.00 45,477 46,072 595
Employment Contract Staff - - - - -
Executive Assistants - - - - -
Clerical Staff - - - - -
Education Assistants - - - - -
Custodial/Maintenance Staff - - - - -
Substitute Teachers - - - - -
Teacher Extra Pay (Point System) - - - - -
Teacher Other Hourly - - - - -
Classified Other Hourly - - - - -
Other Temporary Pay - - - - -
Overtime - - 1,138 1,138 -
Benefits - - 33,291 35,319 2,028
Purchased Services - - 682,267 557,267 (125,000)
Supplies & Materials - - 55,000 55,000 -
Dues & Fees - - - - -
Total 1.50 1.50 $ 882,062 $ 766,027 $ (116,035)
Capital Equipment - - - - -
Total Expenditures 1.50 1.50 $ 882,062 $ 766,027 $ (116,035)
Revenues - - 879,874 766,027 (113,847)
Revenues over Expenditures 1.50 1.50 $ (2,188) $ - $ 2,188

Carpentry House
Increase/
FTE FTE Budget Budget (Decrease)
BUDGET DATA FY18 FY19 FY18 FY19 from Prior Year

Supplies and Materials $ - $ - $ -


Purchased Services 1,233 1,233 -
Dues and Fees - - -
Depreciation 1,952 1,952 -
Total Expenditures - - $ 3,185 $ 3,185 $ -
Projected Revenues - - -
Revenue over Expenditures - - $ (3,185) $ (3,185) $ -

Revised 2/22/17 2:04 PM


Printed 7/3/2018 1:54 PM Exhibit 9
FY19 PROPOSED BUDGET

ENTERPRISE FUNDS

Community Education/Kid's Inc.


Increase/
FTE FTE Budget Budget (Decrease)
BUDGET DATA FY18 FY19 FY18 FY19 from Prior Year

Administrative Staff 0.70 0.70 $ 80,197 $ 85,984 5,787


Teachers 30.70 30.70 1,582,814 1,567,478 (15,336)
Specialists 6.85 7.10 289,989 304,191 14,202
Employment Contract Staff 18.55 22.55 654,522 726,761 72,239
Executive Assistants - - - - -
Clerical Staff 1.75 1.75 56,226 56,486 260
Education Assistants 32.50 32.50 591,302 596,075 4,773
Custodial/Maintenance Staff - - - - -
Substitute Teachers - - 20,700 20,700 -
Teacher Extra Pay (Point System) - - - - -
Teacher Other Hourly - - 76,258 78,947 2,689
Classified Other Hourly - - 183,477 13,000 (170,477)
Other Temporary Pay - - 1,186,303 1,388,929 202,626
Overtime - - - - -
Benefits - - 952,493 1,012,152 59,659
Purchased Services - - 730,332 698,481 (31,851)
Supplies & Materials - - 320,742 293,448 (27,294)
Dues & Fees - - 23,475 36,725 13,250
Depreciation - - 11,000 11,300 300
Total 91.05 95.30 $ 6,759,830 $ 6,890,657 $ 130,827
Revenues - - 5,313,003 6,316,196 1,003,193
Revenue over Expenditures 91.05 95.30 $ (1,446,827) $ (574,461) $ 872,366

Total Enterprise Funds 92.55 96.80 $ 7,645,077 $ 7,659,869 $ 14,792

Revised 2/22/17 2:04 PM


Printed 7/3/2018 1:54 PM Exhibit 9
FY19 PROPOSED BUDGET

COMMUNITY EDUCATION/KID'S INC ENTERPRISE FUNDS


REVENUES
Kid's Inc Kid's Inc Community Adult Driver's High School Pre-K Blended ComEd Fee-Based
Source Summer After-School Outreach Education Education Classes Program Indirect Costs Preschool Total
State Revenue $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Federal Revenue
Other Local Sources
Tuition and Fees 462,062 1,867,365 300,000 240,000 98,000 3,158,769 - 190,000 6,316,196
Total Revenue $ 462,062 $ 1,867,365 $ - $ 300,000 $ 240,000 $ 98,000 $ 3,158,769 $ - $ 190,000 $ 6,316,196
Cash from Fund Balance - - - - -
Total Revenue & Cash $ 462,062 $ 1,867,365 $ - $ 300,000 $ 240,000 $ 98,000 $ 3,158,769 $ - $ 190,000 $ 6,316,196

EXPENDITURES
Kid's Inc Kid's Inc Community Adult Driver's High School Pre-K Blended ComEd Fee-Based
Expenditure Summer After-School Outreach Education Education Classes Program Indirect Costs Preschool Total
Salaries $ 430,770 $ 1,432,372 $ 80,000 $ 59,287 $ 164,195 $ 87,000 $ 2,321,590 $ 139,337 $ 124,000 $ 4,838,551
Benefits 41,688 222,979 21,600 11,055 18,580 10,123 618,375 36,638 31,114 1,012,152
Purchased Services 35,250 47,450 341,000 117,200 15,000 1,000 141,581 - - 698,481
Supplies and Materials 64,000 97,500 - 7,000 17,000 2,000 75,748 5,200 25,000 293,448
Dues and Fees 2,000 15,000 - 6,500 11,500 - 1,475 250 - 36,725
Capital Acquisition - - - - - - - - - -
Debt Services - - - - - - - - - -
Total Expenditures Before Depreciation $ 573,708 $ 1,815,301 $ 442,600 $ 201,042 $ 226,275 $ 100,123 $ 3,158,769 $ 181,425 $ 180,114 $ 6,879,357
Depreciation - - - - 11,000 - - 300 - 11,300
Total Expenditures & Depreciation $ 573,708 $ 1,815,301 $ 442,600 $ 201,042 $ 237,275 $ 100,123 $ 3,158,769 $ 181,725 $ 180,114 $ 6,890,657

Revenue Over Expenditures $ (111,646) $ 52,064 $ (442,600) $ 98,958 $ 2,725 $ (2,123) $ - $ (181,725) $ 9,886 $ (574,461)

Created: 2/22/17 2:00 PM


Printed: 7/3/2018 1:54 PM Exhibit 10