illinois state board of education accounting...

Accounting Basis:

x CashAccrual

Date of Amended Budget:

District Name:District RCDT No:

, County of ,

.

, County of ,

11th day of , 20 17 ,

.

17 6 0

*** Type in the members who voted "YEA" nor "NAY". Actual school board member signatures are not required for electronic submission.

(1) A certified copy of this document must be filed with the county clerk within 30 days of adoption as requiredby Section 18-50 of the Property Tax Code (35 ILCS 200/18-50).

(2) Districts are required to submit the adopted/amended budget electronically to ISBE within 30 days of adoption or by October 30,whichever comes first. Budgets are submitted to School Finance Report (SFR): https://sec1.isbe.net/attachmgr/default.aspx The electronic version does not require member signatures.

ISBE 50-36 SB2018 05/17Community Consolidated School District 14607-016-1460-04

Vince Aiello

Dean Casper

Julie Jackson

Rick Lloyd

Based on the 23 Illinois Administrative Code-Part 100 and inconformity with Section 17-1 of the School Code.

Julie Berry

** MEMBERS VOTING YEA: ** MEMBERS VOTING NAY:John Malloy

(MM/DD/YY)

September

July 1, 2017Community Consolidated School District 146

Cook

June 30, 2018

Community Consolidated School District 146

If your FY17 AFR states that you need to do a deficit reduction plan and your FY18 budget is balanced please state the measures you took to have your budget become balanced. (Bckgrnd-Assumpt 25-26)

June 30, 2018

September

July 1, 2017

11th

ILLINOIS STATE BOARD OF EDUCATION

SCHOOL DISTRICT BUDGET FORM *

School Business Services Division

Cook

Balanced budget, no deficit reduction plan is required.

Community Consolidated School District 14607-016-1460-04

July 1, 2017 - June 30, 2018

Budget of

State of Illinois, for the Fiscal Year beginning and ending

WHEREAS the Board of Education ofSchool District No.

State of Illinois, caused to be prepared in tentative form a budget, and the Secretaryof this Board has made the same conveniently available to public inspection for at least thirty days prior to final action thereon;

AND WHEREAS a public hearing was held as to such budget on the

notice of said hearing was given at least thirty days prior thereto as required by law, and all other legal requirements have been complied with;

NOW, THEREFORE, Be it resolved by the Board of Education of said district as follows:Section 1: That the fiscal year of this school district be and the same hereby is fixed and declared to be

beginning

Section 2: That the following budget containing an estimate of amounts available in each Fund, separately, and expenditures from each be and the same is hereby adopted as the budget of this school district for said fiscal year.

ADOPTION OF BUDGET

The budget shall be approved and signed below by members of the School Board. Adopted this

and ending

day of by a roll call vote of Yeas, and Nays, to wit:, 20

BUDGET SUMMARY Page 2

1

23

45

6789

1011

12131415161718192021

22

232425262728293031

32

3334353637383940414243444546

A B C D E F G H I J K LBegin entering data on EstRev 5-10 and EstExp 11-17 tabs. (10) (20) (30) (40) (50) (60) (70) (80) (90)

Description (Enter Whole Numbers Only)

Acct #

Educational Operations & Maintenance

Debt Service Transportation Municipal Retirement/

Social Security

Capital Projects Working Cash Tort Fire Prevention & Safety

ESTIMATED BEGINNING FUND BALANCE July 1, 2017 1 17,564,571 2,973,740 3,002,856 993,169 725,879 314,185 11,781,878 565,378 328,199RECEIPTS/REVENUES

LOCAL SOURCES 1000 24,002,299 2,940,444 3,030,376 2,783,750 1,087,255 0 267,272 300,568 6,956FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT

20000 0 0 0

STATE SOURCES 3000 3,624,679 0 0 450,000 0 0 0 0 0FEDERAL SOURCES 4000 2,036,758 15,000 0 0 0 0 0 0 0

Total Direct Receipts/Revenues 8 29,663,736 2,955,444 3,030,376 3,233,750 1,087,255 0 267,272 300,568 6,956

Receipts/Revenues for "On Behalf" Payments 2 3998

Total Receipts/Revenues 29,663,736 2,955,444 3,030,376 3,233,750 1,087,255 0 267,272 300,568 6,956DISBURSEMENTS/EXPENDITURES

INSTRUCTION 1000 21,453,092 525,800SUPPORT SERVICES 2000 8,032,501 3,655,721 1,570,500 551,600 6,100,000 261,000 5,000COMMUNITY SERVICES 3000 248,887 0 0 0PAYMENTS TO OTHER DISTRICTS & GOVT UNITS 4000 530,000 0 0 0 0 0 0 0DEBT SERVICES 5000 0 0 2,925,214 0 0 0 0PROVISION FOR CONTINGENCIES 6000 0 0 0 0 0 0 0 0

Total Direct Disbursements/Expenditures 9 30,264,480 3,655,721 2,925,214 1,570,500 1,077,400 6,100,000 261,000 5,000

Disbursements/Expenditures for "On Behalf" Payments 2 4180 0 0 0 0 0 0 0 0Total Disbursements/Expenditures 30,264,480 3,655,721 2,925,214 1,570,500 1,077,400 6,100,000 261,000 5,000Excess of Direct Receipts/Revenues Over (Under) Direct Disbursements/Expenditures (600,744) (700,277) 105,162 1,663,250 9,855 (6,100,000) 267,272 39,568 1,956

OTHER SOURCES/USES OF FUNDS

OTHER SOURCES OF FUNDS (7000)PERMANENT TRANSFER FROM VARIOUS FUNDS

Abolishment the Working Cash Fund 16 7110

Abatement of the Working Cash Fund 16 7110

Transfer of Working Cash Fund Interest 7120Transfer Among Funds 7130 1,800,000Transfer of Interest 7140Transfer from Capital Projects Fund to O&M Fund 7150 0Transfer of Excess Fire Prev & Safety Tax & Interest 3

Proceeds to O&M Fund

7160

0Transfer of Excess Accumulated Fire Prev & Safety Bond and Int 3a Proceeds toDebt Service Fund

7170

0SALE OF BONDS (7200)

Principal on Bonds Sold 4 7210Premium on Bonds Sold 7220Accrued Interest on Bonds Sold 7230

Sale or Compensation for Fixed Assets 5 7300

Transfer to Debt Service to Pay Principal on Capital Leases 7400 0Transfer to Debt Service Fund to Pay Interest on Capital Leases 7500 0Transfer to Debt Service Fund to Pay Principal on Revenue Bonds 7600 0Transfer to Debt Service Fund to Pay Interest on Revenue Bonds 7700 0Transfer to Capital Projects Fund 7800 0ISBE Loan Proceeds 7900Other Sources Not Classified Elsewhere 7990 6,000,000

Total Other Sources of Funds 8 1,800,000 0 0 0 0 6,000,000 0 0 0

BUDGET SUMMARY Page 3

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A B C D E F G H I J K LBegin entering data on EstRev 5-10 and EstExp 11-17 tabs. (10) (20) (30) (40) (50) (60) (70) (80) (90)


Acct #



Social Security


47495051525354

55

5657585960616263646566676869707172737475767778798081

828384

85

86878889909192939495

OTHER USES OF FUNDS (8000)TRANSFER TO VARIOUS OTHER FUNDS (8100)

Abolishment or Abatement of the Working Cash Fund 16 8110 0Transfer of Working Cash Fund Interest 8120 0Transfer Among Funds 8130 1,800,000Transfer of Interest 6 8140Transfer from Capital Projects Fund to O&M Fund 8150

Transfer of Excess Fire Prev & Safety Tax & Interest 3

Proceeds to O&M Fund

8160

Transfer of Excess Accumulated Fire Prev & Safety Bond 3a and Int Proceeds to Debt Service Fund

8170

Taxes Pledged to Pay Principal on Capital Leases 8410Grants/Reimbursements Pledged to Pay Principal on Capital Leases 8420Other Revenues Pledged to Pay Principal on Capital Leases 8430Fund Balance Transfers Pledged to Pay Principal on Capital Leases 8440Taxes Pledged to Pay Interest on Capital Leases 8510Grants/Reimbursements Pledged to Pay Interest on Capital Leases 8520Other Revenues Pledged to Pay Interest on Capital Leases 8530Fund Balance Transfers Pledged to Pay Interest on Capital Leases 8540Taxes Pledged to Pay Principal on Revenue Bonds 8610Grants/Reimbursements Pledged to Pay Principal on Revenue Bonds 8620Other Revenues Pledged to Pay Principal on Revenue Bonds 8630Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds 8640Taxes Pledged to Pay Interest on Revenue Bonds 8710Grants/Reimbursements Pledged to Pay Interest on Revenue Bonds 8720Other Revenues Pledged to Pay Interest on Revenue Bonds 8730Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds 8740Taxes Transferred to Pay for Capital Projects 8810Grants/Reimbursements Pledged to Pay for Capital Projects 8820Other Revenues Pledged to Pay for Capital Projects 8830Fund Balance Transfers Pledged to Pay for Capital Projects 8840Transfer to Debt Service Fund to Pay Principal on ISBE Loans 8910Other Uses Not Classified Elsewhere 8990 5,000,000 1,000,000

Total Other Uses of Funds 9 5,000,000 1,000,000 0 1,800,000 0 0 0 0 0Total Other Sources/Uses of Fund (3,200,000) (1,000,000) 0 (1,800,000) 0 6,000,000 0 0 0

ESTIMATED ENDING FUND BALANCE June 30, 2018 13,763,827 1,273,463 3,108,018 856,419 735,734 214,185 12,049,150 604,946 330,155

SUMMARY OF EXPENDITURES (by Major Object)(10) (20) (30) (40) (50) (60) (70) (80) (90)

Description Acct #



Social Security


Total By Object

Object NameSalaries 100 20,636,022 1,453,120 9,000 0 0 0 22,098,142Employee Benefits 200 4,866,843 310,601 0 1,077,400 0 0 0 6,254,844Purchased Services 300 1,010,626 637,000 0 1,553,500 200,000 261,000 5,000 3,667,126Supplies & Materials 400 2,131,639 847,000 8,000 0 0 0 2,986,639Capital Outlay 500 122,100 365,000 0 5,900,000 0 0 6,387,100Other Objects 600 948,250 0 2,925,214 0 0 0 0 0 3,873,464Non-Capitalized Equipment 700 549,000 43,000 0 0 0 0 592,000Termination Benefits 800 0 0 0 0

Total Expenditures 30,264,480 3,655,721 2,925,214 1,570,500 1,077,400 6,100,000 261,000 5,000 45,859,315

SUMMARY OF CASH TRANSACTIONS Page 4

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234

56789

10111213

1415161718192021

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)


Acct # Educational Operations & Maintenance Debt Service Transportation

Municipal Retirement/ Social

SecurityCapital Projects Working Cash Tort

Fire Prevention & Safety

BEGINNING CASH BALANCE ON HAND July 1, 2017 7 17,564,571 2,973,740 3,002,856 993,169 725,879 314,185 11,781,878 565,378 328,19931,463,736 2,955,444 3,030,376 3,233,750 1,087,255 6,000,000 267,272 300,568 6,956

OTHER RECEIPTS

Interfund Loans Payable (Loans from Other Funds) 411

Interfund Loans Receivable (Repayment of Loans) 141

Notes and Warrants Payable 433

Other Current Assets 199

Total Other Receipts 0 0 0 0 0 0 0 0 031,463,736 2,955,444 3,030,376 3,233,750 1,087,255 6,000,000 267,272 300,568 6,956

Total Amount Available 49,028,307 5,929,184 6,033,232 4,226,919 1,813,134 6,314,185 12,049,150 865,946 335,15535,264,480 4,655,721 2,925,214 3,370,500 1,077,400 6,100,000 0 261,000 5,000

OTHER DISBURSEMENTS

Interfund Loans Receivable (Loans to Other Funds) 10 141

Interfund Loans Payable (Repayment of Loans) 411

Notes and Warrants Payable 433

Other Current Liabilities 499

0 0 0 0 0 0 0 0 0Total Direct Disbursements, Other Uses, & Other Disbursements 35,264,480 4,655,721 2,925,214 3,370,500 1,077,400 6,100,000 0 261,000 5,000

13,763,827 1,273,463 3,108,018 856,419 735,734 214,185 12,049,150 604,946 330,155

Total Direct Receipts & Other Sources 8

ENDING CASH BALANCE ON HAND June 30, 2018 7

Total Direct Receipts, Other Sources, & Other Receipts

Total Direct Disbursements & Other Uses 9

Total Other Disbursements

ESTIMATED RECEIPTS/REVENUES Page 5

1

2

3456789

10111213141516171819202122232425262728293031323334353637383940414243444546474849

5051525354

5556

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)


Acct #



Social Security


RECEIPTS/REVENUES FROM LOCAL SOURCES (1000)

AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY 1100

Designated Purposes Levies 11 - 20,296,126 2,939,444 3,030,376 2,763,750 494,411 267,272 295,568 5,956Leasing Purposes Levy 12 1130 536,835Special Education Purposes Levy 1140 2,152,338FICA and Medicare Only Levies 1150 584,844Area Vocational Construction Purposes Levy 1160Summer School Purposes Levy 1170Other Tax Levies (Describe & Itemize) 1190

Total Ad Valorem Taxes Levied by District 22,985,299 2,939,444 3,030,376 2,763,750 1,079,255 0 267,272 295,568 5,956PAYMENTS IN LIEU OF TAXES 1200

Mobile Home Privilege Tax 1210Payments from Local Housing Authority 1220Corporate Personal Property Replacement Taxes 13 1230 250,000Other Payments in Lieu of Taxes (Describe & Itemize) 1290

Total Payments in Lieu of Taxes 250,000 0 0 0 0 0 0 0 0TUITION 1300

Regular Tuition from Pupils or Parents (In State) 1311Regular Tuition from Other Districts (In State) 1312Regular Tuition from Other Sources (In State) 1313Regular Tuition from Other Sources (Out of State) 1314Summer School Tuition from Pupils or Parents (In State) 1321 5,000Summer School Tuition from Other Districts (In State) 1322Summer School Tuition from Other Sources (In State) 1323Summer School Tuition from Other Sources (Out of State) 1324CTE Tuition from Pupils or Parents (In State) 1331CTE Tuition from Other Districts (In State) 1332CTE Tuition from Other Sources (In State) 1333CTE Tuition from Other Sources (Out of State) 1334Special Education Tuition from Pupils or Parents (In State) 1341Special Education Tuition from Other Districts (In State) 1342Special Education Tuition from Other Sources (In State) 1343Special Education Tuition from Other Sources (Out of State) 1344Adult Tuition from Pupils or Parents (In State) 1351Adult Tuition from Other Districts (In State) 1352Adult Tuition from Other Sources (In State) 1353Adult Tuition from Other Sources (Out of State) 1354

Total Tuition 5,000TRANSPORTATION FEES 1400

Regular Transportation Fees from Pupils or Parents (In State) 1411Regular Transportation Fees from Other Districts (In State) 1412Regular Transportation Fees from Other Sources (In State) 1413Regular Transportation Fees from Co-curricular Activities (In State) 1415 20,000Regular Transportation Fees from Other Sources (Out of State) 1416Summer School Transportation Fees from Pupils or Parents (In State) 1421Summer School Transportation Fees from Other Districts (In State) 1422Summer School Transportation Fees from Other Sources (In State) 1423Summer School Transportation Fees from Other Sources (Out of State)

1424

CTE Transportation Fees from Pupils or Parents (In State) 1431CTE Transportation Fees from Other Districts (In State) 1432CTE Transportation Fees from Other Sources (In State) 1433CTE Transportation Fees from Other Sources (Out of State) 1434Special Education Transportation Fees from Pupils or Parents (In State)

1441

Special Education Transportation Fees from Other Districts (In State) 1442


1

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A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)


Acct #



Social Security


57

585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103104

Special Education Transportation Fees from Other Sources (In State) 1443Special Education Transportation Fees from Other Sources (Out of State)

1444

Adult Transportation Fees from Pupils or Parents (In State) 1451Adult Transportation Fees from Other Districts (In State) 1452Adult Transportation Fees from Other Sources (In State) 1453Adult Transportation Fees from Other Sources (Out of State) 1454

Total Transportation Fees 20,000EARNINGS ON INVESTMENTS 1500

Interest on Investments 1510 350,000 8,000 5,000 1,000Gain or Loss on Sale of Investments 1520

Total Earnings on Investments 350,000 0 0 0 8,000 0 0 5,000 1,000FOOD SERVICE 1600

Sales to Pupils - Lunch 1611 219,000Sales to Pupils - Breakfast 1612Sales to Pupils - A la Carte 1613Sales to Pupils - Other (Describe & Itemize) 1614Sales to Adults 1620Other Food Service (Describe & Itemize) 1690

Total Food Service 219,000DISTRICT/SCHOOL ACTIVITY INCOME 1700

Admissions - Athletic 1711Admissions - Other 1719Fees 1720Book Store Sales 1730Other District/School Activity Revenue (Describe & Itemize) 1790 1,000

Total District/School Activity Income 1,000 0TEXTBOOK INCOME 1800

Rentals - Regular Textbooks 1811 180,000Rentals - Summer School Textbooks 1812Rentals - Adult/Continuing Education Textbooks 1813Rentals - Other (Describe) 1819Sales - Regular Textbooks 1821Sales - Summer School Textbooks 1822Sales - Adult/Continuing Education Textbooks 1823Sales - Other (Describe & Itemize) 1829Other (Describe & Itemize) 1890

Total Textbooks 180,000OTHER REVENUE FROM LOCAL SOURCES 1900

Rentals 1910 1,000 1,000Contributions and Donations from Private Sources 1920Impact Fees from Municipal or County Governments 1930Services Provided Other Districts 1940Refund of Prior Years' Expenditures 1950Payments of Surplus Moneys from TIF Districts 1960Drivers' Education Fees 1970Proceeds from Vendors' Contracts 1980 1,000 0 0 0 0 0 0 0 0School Facility Occupation Tax Proceeds 1983Payment from Other Districts 1991


1

2

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)


Acct #



Social Security


105106107108109

110111112113

114

115116117118119

120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149150151152153154155156

Sale of Vocational Projects 1992Other Local Fees (Describe & Itemize) 1993Other Local Revenues (Describe & Itemize) 1999 10,000

Total Other Revenue from Local Sources 12,000 1,000 0 0 0 0 0 0 0Total Receipts/Revenues from Local Sources 1000 24,002,299 2,940,444 3,030,376 2,783,750 1,087,255 0 267,272 300,568 6,956

FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT (2000)

Flow-Through Revenue from State Sources 2100Flow-Through Revenue from Federal Sources 2200Other Flow-Through Revenue (Describe & Itemize) 2300

Total Flow-Through Receipts/Revenues From One District to Another District 2000 0 0 0 0

RECEIPTS/REVENUES FROM STATE SOURCES (3000)

UNRESTRICTED GRANTS-IN-AID (3001-3099)General State Aid (Section 18-8.05) 3001 2,503,331General State Aid Hold Harmless/Supplemental 3002Reorganization Incentives (Accounts 3005-3021) 3005Other Unrestricted Grants-In-Aid From State Sources (Describe & Itemize)

3099

Total Unrestricted Grants-In-Aid 2,503,331 0 0 0 0 0 0 0RESTRICTED GRANTS-IN-AID (3100-3900)SPECIAL EDUCATION

Special Education - Private Facility Tuition 3100 69,188Special Education - Funding for Children Requiring Sp Ed Services 3105 147,631Special Education - Personnel 3110 292,752Special Education - Orphanage - Individual 3120Special Education - Orphanage - Summer Individual 3130Special Education - Summer School 3145Special Education - Other (Describe & Itemize) 3199

Total Special Education 509,571 0 0CAREER AND TECHNICAL EDUCATION (CTE)

CTE - Technical Education - Tech Prep 3200CTE - Secondary Program Improvement (CTEI) 3220CTE - WECEP 3225CTE - Agriculture Education 3235CTE - Instructor Practicum 3240CTE - Student Organizations 3270CTE - Other (Describe & Itemize) 3299 1,470

Total Career and Technical Education 1,470 0 0BILINGUAL EDUCATION

Bilingual Education - Downstate - TPI and TBE 3305 32,355Bilingual Education - Downstate - Transitional Bilingual Education 3310

Total Bilingual Education 32,355 0State Free Lunch & Breakfast 3360 4,000School Breakfast Initiative 3365

Driver Education 3370

Adult Education (from ICCB) 3410

Adult Education - Other (Describe & Itemize) 3499

TRANSPORTATIONTransportation - Regular and Vocational 3500 50,000Transportation - Special Education 3510 400,000Transportation - Other (Describe & Itemize) 3599

Total Transportation 0 0 450,000 0Learning Improvement - Change Grants 3610

Scientific Literacy 3660


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A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)


Acct #



Social Security


157158159160161162163164165166167168169170171172173

174175176

177178179180181182

183

184185186187188189190191192193194195196197198199200201

Truant Alternative/Optional Education 3695

Early Childhood - Block Grant 3705 573,952Reading Improvement Block Grant 3715

Reading Improvement Block Grant - Reading Recovery 3720

Continued Reading Improvement Block Grant 3725

Continued Reading Improvement Block Grant (2% Set Aside) 3726

Chicago General Education Block Grant 3766

Chicago Educational Services Block Grant 3767

School Safety & Educational Improvement Block Grant 3775

Technology - Technology for Success 3780

State Charter Schools 3815

Extended Learning Opportunities - Summer Bridges 3825

Infrastructure Improvements - Planning/Construction 3920

School Infrastructure - Maintenance Projects 3925

Other Restricted Revenue from State Sources (Describe & Itemize) 3999

Total Restricted Grants-In-Aid 1,121,348 0 0 450,000 0 0 0 0 0Total Receipts/Revenues from State Sources 3000 3,624,679 0 0 450,000 0 0 0 0 0

RECEIPTS/REVENUES FROM FEDERAL SOURCES (4000)

Federal Impact Aid 4001Other Unrestricted Grants-In-Aid Received Directly from the Federal Govt. (Describe & Itemize)

400915,000

0 15,000 0 0 0 0 0 0 0

Head Start 4045Construction (Impact Aid) 4050MAGNET 4060Other Restricted Grants-In-Aid Received Directly from Federal Govt. (Describe & Itemize)

4090

Total Restricted Grants-In-Aid Received Directly from Federal Govt. 0 0 0 0 0 0

TITLE VITitle VI - Innovation and Flexibility Formula 4100Title VI - SEA Projects 4105Title VI - Rural Education Initiative (REI) 4107Title VI - Other (Describe & Itemize) 4199

Total Title VI 0 0 0 0FOOD SERVICE

Breakfast Start-Up Expansion 4200National School Lunch Program 4210 270,000Special Milk Program 4215 8,000School Breakfast Program 4220 80,000Summer Food Service Admin/Program 4225Child and Adult Care Food Program 4226Fresh Fruit and Vegetables 4240Food Service - Other (Describe & Itemize) 4299

Total Food Service 358,000 0

UNRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY

Total Unrestricted Grants-In-Aid Received Directly from Fed GovtRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT

RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL


1

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A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)


Acct #



Social Security


202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241242243244245246247248249250251252253254

TITLE ITitle I - Low Income 4300 624,927Title I - Low Income - Neglected, Private 4305Title I - Comprehensive School Reform 4332Title I - Reading First 4334Title I - Even Start 4335Title I - Reading First SEA Funds 4337Title I - Migrant Education 4340Title I - Other (Describe & Itemize) 4399

Total Title I 624,927 0 0 0TITLE IV

Title IV - Safe & Drug Free Schools - Formula 4400Title IV - 21st Century Comm Learning Centers 4421Title IV - Other (Describe & Itemize) 4499

Total Title IV 0 0 0 0FEDERAL - SPECIAL EDUCATION

Federal Special Education - Preschool Flow-Through 4600 30,103Federal Special Education - Preschool Discretionary 4605Federal Special Education - IDEA Flow Through 4620 588,347Federal Special Education - IDEA Room & Board 4625Federal Special Education - IDEA Discretionary 4630Federal Special Education - IDEA - Other (Describe & Itemize) 4699

Total Federal Special Education 618,450 0 0 0CTE - PERKINS

CTE - Perkins-Title IIIE Tech Prep 4770CTE - Other (Describe & Itemize) 4799

Total CTE - Perkins 0 0 0Federal - Adult Education 4810

ARRA - General State Aid - Education Stabilization 4850ARRA - Title I - Low Income 4851ARRA - Title I - Neglected, Private 4852ARRA - Title I - Delinquent, Private 4853ARRA - Title I - School Improvement (Part A) 4854ARRA - Title I - School Improvement (Section 1003g) 4855ARRA - IDEA - Part B - Preschool 4856ARRA - IDEA - Part B - Flow-Through 4857ARRA - Title IID - Technology - Formula 4860ARRA - Title IID - Technology - Competitive 4861ARRA - McKinney - Vento Homeless Education 4862ARRA - Child Nutrition Equipment Assistance 4863Impact Aid Formula Grants 4864Impact Aid Competitive Grants 4865Qualified Zone Academy Bond Tax Credits 4866Qualified School Construction Bond Credits 4867Build America Bond Tax Credits 4868Build America Bond Interest Reimbursement 4869ARRA - General State Aid - Other Government Services Stabilization 4870Other ARRA Funds - II 4871Other ARRA Funds - III 4872Other ARRA Funds - IV 4873Other ARRA Funds - V 4874ARRA - Early Childhood 4875Other ARRA Funds - VII 4876


1

2

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)


Acct #



Social Security


255256257258259260261262263264265266267268269270271

272

273274275

Other ARRA Funds - VIII 4877Other ARRA Funds - IX 4878Other ARRA Funds - X 4879Other ARRA Funds - Ed Job Fund Program 4880

Total Stimulus Programs 0 0 0 0 0 0 0 0 Race to the Top Program 4901

Race to the Top - Preschool Expansion Grant 4902

Advanced Placement Fee/International Baccalaureate 4904

Title III - Immigrant Education Program (IEP) 4905 4,919Title III - Language Inst Program - Limited English (LIPLEP) 4909 27,480Learn & Serve America 4910

McKinney Education for Homeless Children 4920

Title II - Eisenhower - Professional Development Formula 4930

Title II - Teacher Quality 4932 42,982Federal Charter Schools 4960

Medicaid Matching Funds - Administrative Outreach 4991 95,000Medicaid Matching Funds - Fee-For-Service Program 4992 265,000Other Restricted Grants Received from Federal Government through State (Describe & Itemize)

4999

Total Restricted Grants-In-Aid Received from Federal Govt. Thru the State 2,036,758 0 0 0 0 0 0 0TOTAL RECEIPTS/REVENUES FROM FEDERAL SOURCES 4000 2,036,758 15,000 0 0 0 0 0 0 0TOTAL DIRECT RECEIPTS/REVENUES 29,663,736 2,955,444 3,030,376 3,233,750 1,087,255 0 267,272 300,568 6,956

ESTIMATED DISBURSEMENTS/EXPENDITURES Page 11

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101112131415161718192021222324252627282930313233343536373839404142434445464748495051

52535455565758596061626364

A B C D E F G H I J K(100) (200) (300) (400) (500) (600) (700) (800) (900)


Funct # Salaries Employee

BenefitsPurchased Services

Supplies & Materials Capital Outlay Other Objects Non-Capitalized

EquipmentTermination

Benefits Total

10 - EDUCATIONAL FUND (ED)INSTRUCTION (ED) 1000

Regular Programs 1100 10,009,065 2,428,142 288,100 1,107,159 121,100 500 508,000 0 14,462,066Tuition Payment to Charter Schools 1115 0Pre-K Programs 1125 0Special Education Programs (Functions 1200 - 1220) 1200 2,862,110 657,108 15,900 3,750 3,538,868Special Education Programs Pre-K 1225 199,943 2,843 202,786Remedial and Supplemental Programs K-12 1250 286,034 147,957 433,991Remedial and Supplemental Programs Pre-K 1275 270,003 134,523 3,436 18,500 426,462Adult/Continuing Education Programs 1300 0CTE Programs 1400 0Interscholastic Programs 1500 257,000 3,450 9,000 15,000 12,000 296,450Summer School Programs 1600 170,000 2,350 2,500 174,850Gifted Programs 1650 323,339 44,565 3,900 2,400 374,204Driver's Education Programs 1700 0Bilingual Programs 1800 975,798 202,039 2,300 9,243 1,189,380Truant Alternative & Optional Programs 1900 4,000 35 0 0 0 0 0 0 4,035Pre-K Programs - Private Tuition 1910 0Regular K-12 Programs Private Tuition 1911 0Special Education Programs K-12 Private Tuition 1912 350,000 350,000Special Education Programs Pre-K Tuition 1913 0Remedial/Supplemental Programs K-12 Private Tuition 1914 0Remedial/Supplemental Programs Pre-K Private Tuition 1915 0Adult/Continuing Education Programs Private Tuition 1916 0CTE Programs Private Tuition 1917 0Interscholastic Programs Private Tuition 1918 0Summer School Programs Private Tuition 1919 0Gifted Programs Private Tuition 1920 0Bilingual Programs Private Tuition 1921 0Truants Alternative/Opt Ed Programs Private Tuition 1922 0

Total Instruction14 1000 15,357,292 3,623,012 322,636 1,158,552 121,100 350,500 520,000 0 21,453,092SUPPORT SERVICES (ED) 2000

Support Services - PupilAttendance & Social Work Services 2110 604,442 117,118 2,100 1,000 724,660Guidance Services 2120 0Health Services 2130 440,043 110,942 10,950 15,500 577,435Psychological Services 2140 207,027 54,377 1,100 1,000 263,504Speech Pathology & Audiology Services 2150 802,438 163,198 2,300 1,000 968,936Other Support Services - Pupils (Describe & Itemize) 2190 0

Total Support Services - Pupil 2100 2,053,950 445,635 16,450 18,500 0 0 0 0 2,534,535Support Services - Instructional StaffImprovement of Instruction Services 2210 407,254 60,270 201,560 22,750 7,200 699,034Educational Media Services 2220 462,119 89,618 2,000 156,870 2,000 712,607Assessment & Testing 2230 14,320 1,158 44,000 22,000 81,478

Total Support Services - Instructional Staff 2200 883,693 151,046 247,560 201,620 0 7,200 2,000 0 1,493,119Support Services - General AdministrationBoard of Education Services 2310 48,877 266,000 45,000 42,000 1,000 402,877Executive Administration Services 2320 320,186 77,292 6,000 2,000 7,000 412,478Special Area Administration Services 2330 253,315 38,641 7,500 3,000 1,000 303,456

Tort Immunity Services 2360 - 2370 0

Total Support Services - General Administration 2300 573,501 164,810 279,500 50,000 0 50,000 1,000 0 1,118,811Support Services - School AdministrationOffice of the Principal Services 2410 1,099,943 348,843 3,300 16,000 6,500 1,474,586Other Support Services - School Administration (Describe & Itemize) 2490 0

Total Support Services - School Administration 2400 1,099,943 348,843 3,300 16,000 0 6,500 0 0 1,474,586Support Services - BusinessDirection of Business Support Services 2510 109,766 39,416 4,500 1,000 2,500 157,182Fiscal Services 2520 172,602 34,392 7,500 14,000 1,000 229,494Operation & Maintenance of Plant Services 2540 0Pupil Transportation Services 2550 25,000 25,000Food Services 2560 134,159 13,905 586,000 1,000 50 5,000 740,114Internal Services 2570 4,000 4,000


1

2

A B C D E F G H I J K(100) (200) (300) (400) (500) (600) (700) (800) (900)






Benefits Total

6566676869707172737475767778798081828384858687888990919293949596979899

100101102103104105106107108109110111112113

114

115116

Total Support Services - Business 2500 416,527 87,713 37,000 605,000 1,000 2,550 6,000 0 1,155,790Support Services - CentralDirection of Central Support Services 2610 0Planning, Research, Development & Evaluation Services 2620 0Information Services 2630 4,000 50 3,000 7,050Staff Services 2640 69,419 20,791 86,000 2,000 1,500 179,710Data Processing Services 2660 1,000 47,100 20,000 68,100

Total Support Services - Central 2600 73,419 20,841 90,000 49,100 0 1,500 20,000 0 254,860Other Support Services (Describe & Itemize) 2900 800 800

Total Support Services 2000 5,101,033 1,218,888 673,810 941,020 1,000 67,750 29,000 0 8,032,501COMMUNITY SERVICES (ED) 3000 177,697 24,943 14,180 32,067 248,887PAYMENTS TO OTHER DIST & GOVT UNITS (ED) 4000

Payments to Other Dist & Govt Units (In-State)Payments for Regular Programs 4110 0Payments for Special Education Programs 4120 530,000 530,000Payments for Adult/Continuing Education Programs 4130 0Payments for CTE Programs 4140 0Payments for Community College Programs 4170 0Other Payments to In-State Govt Units (Describe & Itemize) 4190 0

Total Payments to Other Dist & Govt Units (In-State) 4100 0 530,000 530,000Payments for Regular Programs - Tuition 4210 0Payments for Special Education Programs - Tuition 4220 0Payments for Adult/Continuing Education Programs - Tuition 4230 0Payments for CTE Programs - Tuition 4240 0Payments for Community College Programs - Tuition 4270 0Payments for Other Programs - Tuition 4280 0Other Payments to In-State Govt Units (Describe & Itemize) 4290 0

Total Payments to Other Dist & Govt Units - Tuition (In State) 4200 0 0Payments for Regular Programs - Transfers 4310 0Payments for Special Education Programs - Transfers 4320 0Payments for Adult/Continuing Ed Programs - Transfers 4330 0Payments for CTE Programs - Transfers 4340 0Payments for Community College Program - Transfers 4370 0Payments for Other Programs - Transfers 4380 0Other Payments to In-State Govt Units - Transfers (Describe & Itemize) 4390 0

Total Payments to Other Dist & Govt Units-Transfers (In State) 4300 0 0 0Payments to Other Dist & Govt Units (Out of State) 4400 0

Total Payments to Other Dist & Govt Units 4000 0 530,000 530,000DEBT SERVICE (ED) 5000

Debt Service - Interest on Short-Term DebtTax Anticipation Warrants 5110 0Tax Anticipation Notes 5120 0Corporate Personal Property Repl Tax Anticipated Notes 5130 0State Aid Anticipation Certificates 5140 0Other Interest on Short-Term Debt (Describe & Itemize) 5150 0

Total Debt Service - Interest on Short-Term Debt 5100 0 0Debt Service - Interest on Long-Term Debt 5200 0

Total Debt Service 5000 0 0PROVISION FOR CONTINGENCIES (ED) 6000 0

Total Direct Disbursements/Expenditures 20,636,022 4,866,843 1,010,626 2,131,639 122,100 948,250 549,000 0 30,264,480

(600,744)Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures


1

2

A B C D E F G H I J K(100) (200) (300) (400) (500) (600) (700) (800) (900)






Benefits Total

117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149150151152153154155156157158159160161162163164165166167168

20 - OPERATIONS AND MAINTENANCE FUND (O&M)SUPPORT SERVICES (O&M) 2000

Support Services - PupilOther Support Services - Pupils (Describe & Itemize) 2190 0Support Services - BusinessDirection of Business Support Services 2510 26,319 7,500 33,819Facilities Acquisition & Construction Services 2530 0Operation & Maintenance of Plant Services 2540 1,426,801 303,101 637,000 847,000 365,000 43,000 3,621,902Pupil Transportation Services 2550 0Food Services 2560 0

Total Support Services - Business 2500 1,453,120 310,601 637,000 847,000 365,000 0 43,000 0 3,655,721Other Support Services (Describe & Itemize) 2900 0

Total Support Services 2000 1,453,120 310,601 637,000 847,000 365,000 0 43,000 0 3,655,721COMMUNITY SERVICES (O&M) 3000 0PAYMENTS TO OTHER DIST & GOVT UNITS (O&M) 4000

Payments to Other Dist & Govt Units (In-State)Payments for Regular Programs 4110 0Payments for Special Education Programs 4120 0Payments for CTE Program 4140 0Other Payments to In-State Govt Units (Describe & Itemize) 4190 0

Total Payments to Other Dist & Govt Units (In-State) 4100 0 0 0

Payments to Other Dist & Govt Units (Out of State) 14 4400 0Total Payments to Other Dist & Govt Unit 4000 0 0 0

DEBT SERVICE (O&M) 5000Debt Service - Interest on Short-Term DebtTax Anticipation Warrants 5110 0Tax Anticipation Notes 5120 0Corporate Personal Prop Repl Tax Anticipated Notes 5130 0State Aid Anticipation Certificates 5140 0Other Interest on Short-Term Debt (Describe & Itemize) 5150 0

Total Debt Service - Interest on Short-Term Debt 5100 0 0Debt Service - Interest on Long-Term Debt 5200 0

Total Debt Service 5000 0 0PROVISION FOR CONTINGENCIES (O&M) 6000 0

Total Direct Disbursements/Expenditures 1,453,120 310,601 637,000 847,000 365,000 0 43,000 0 3,655,721Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures (700,277)

30 - DEBT SERVICE FUND (DS)PAYMENTS TO OTHER DIST & GOVT UNITS (DS) 4000Payments to Other Dist & Govt Units (In-State)

Payments for Regular Programs 4110 0Payments for Special Education Programs 4120 0Other Payments to In-State Govt Units (Describe & Itemize) 4190 0

Total Payments to Other Dist & Govt Units (In-State) 4000 0 0DEBT SERVICE (DS) 5000

Debt Service - Interest on Short-Term DebtTax Anticipation Warrants 5110 0Tax Anticipation Notes 5120 0Corporate Personal Prop Repl Tax Anticipation Notes 5130 0State Aid Anticipation Certificates 5140 0Other Interest on Short-Term Debt (Describe & Itemize) 5150 0

Total Debt Service - Interest On Short-Term Debt 5100 0 0


1

2

A B C D E F G H I J K(100) (200) (300) (400) (500) (600) (700) (800) (900)






Benefits Total

169

170171172173174

175176177178179180181182183184185186187188189190191192193194

195196197198199200201202203204205

206207208209210211212

213214215216217218219220221222223224225226

Debt Service - Interest on Long-Term Debt 5200 650,214 650,214Debt Service - Payments of Principal on Long-Term Debt 15 (Lease/PurchasePrincipal Retired)

53002,275,000 2,275,000

Debt Service Other (Describe & Itemize) 5400 0Total Debt Service 5000 0 2,925,214 2,925,214

PROVISION FOR CONTINGENCIES (DS) 6000 0Total Direct Disbursements/Expenditures 0 2,925,214 2,925,214

Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures105,162

40 - TRANSPORTATION FUND (TR)SUPPORT SERVICES (TR) 2000Support Services - Pupils

Other Support Services - Pupils (Describe & Itemize) 2190 0Support Services - Business

Pupil Transportation Services 2550 9,000 1,553,500 8,000 1,570,500Other Support Services (Describe & Itemize) 2900 0

Total Support Services 2000 9,000 0 1,553,500 8,000 0 0 0 0 1,570,500COMMUNITY SERVICES (TR) 3000 0PAYMENTS TO OTHER DIST & GOVT UNITS (TR) 4000

Payments to Other Dist & Govt Units (In-State)Payments for Regular Program 4110 0Payments for Special Education Programs 4120 0Payments for Adult/Continuing Education Programs 4130 0Payments for CTE Programs 4140 0Payments for Community College Programs 4170 0Other Payments to In-State Govt Units (Describe & Itemize) 4190 0

Total Payments to Other Dist & Govt Units (In-State) 4100 0 0 0Payments to Other Dist & Govt Units (Out-of-State) (Describe & Itemize)

4400 0Total Payments to Other Dist & Govt Units 4000 0 0 0

DEBT SERVICE (TR) 5000Debt Service - Interest on Short-Term DebtTax Anticipation Warrants 5110 0Tax Anticipation Notes 5120 0Corporate Personal Prop Repl Tax Anticipation Notes 5130 0State Aid Anticipation Certificates 5140 0Other Interest on Short-Term Debt (Describe and Itemize) 5150 0

Total Debt Service - Interest On Short-Term Debt 5100 0 0Debt Service - Interest on Long-Term Debt 5200 0Debt Service - Payments of Principal on Long-Term Debt 15 (Lease/PurchasePrincipal Retired)

5300

0Debt Service - Other (Describe and Itemize) 5400 0

Total Debt Service 5000 0 0PROVISION FOR CONTINGENCIES (TR) 6000 0

9,000 0 1,553,500 8,000 0 0 0 0 1,570,500Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 1,663,250

50 - MUNICIPAL RETIREMENT/SOC SEC FUND (MR/SS)

INSTRUCTION (MR/SS) 1000Regular Program 1100 220,400 220,400Pre-K Programs 1125 0Special Education Programs (Functions 1200-1220) 1200 228,900 228,900Special Education Programs Pre-K 1225 34,100 34,100Remedial and Supplemental Programs K-12 1250 4,300 4,300Remedial and Supplemental Programs Pre-K 1275 0Adult/Continuing Education Programs 1300 0CTE Programs 1400 0Interscholastic Programs 1500 4,700 4,700Summer School Programs 1600 9,700 9,700Gifted Programs 1650 3,800 3,800Driver's Education Programs 1700 0

Total Direct Disbursements/Expenditures


1

2

A B C D E F G H I J K(100) (200) (300) (400) (500) (600) (700) (800) (900)






Benefits Total

227228229230231232233234235236237238239240241242243244245246247248249250251252253

254255256257258259260261262263264265266267268269270271272273274275276277

Bilingual Programs 1800 19,800 19,800Truant Alternative & Optional Programs 1900 100 100

Total Instruction 1000 525,800 525,800SUPPORT SERVICES (MR/SS) 2000

Support Services - PupilAttendance & Social Work Services 2110 8,400 8,400Guidance Services 2120 0Health Services 2130 66,800 66,800Psychological Services 2140 2,900 2,900Speech Pathology & Audiology Services 2150 11,900 11,900Other Support Services - Pupils (Describe & Itemize) 2190 0

Total Support Services - Pupil 2100 90,000 90,000Support Services - Instructional StaffImprovement of Instruction Services 2210 15,000 15,000Educational Media Services 2220 22,500 22,500Assessment & Testing 2230 2,900 2,900

Total Support Services - Instructional Staff 2200 40,400 40,400Support Services - General AdministrationBoard of Education Services 2310 200 200Executive Administration Services 2320 28,400 28,400Special Area Administrative Services 2330 10,700 10,700Claims Paid from Self Insurance Fund 2361 0Workers' Compensation or Workers' Occupation Disease Acts Payments 2362 0Unemployment Insurance Payments 2363 0Insurance Payments (regular or self-insurance) 2364 0Risk Management and Claims Services Payments 2365 0Judgment and Settlements 2366 0

Educational, Inspectional, Supervisory Services Related to Loss Prevention or Reduction 23670

Reciprocal Insurance Payments 2368 0Legal Service 2369 0

Total Support Services - General Administration 2300 39,300 39,300Support Services - School AdministrationOffice of the Principal Services 2410 62,900 62,900Other Support Services - School Administration (Describe & Itemize) 2490 0

Total Support Services - School Administration 2400 62,900 62,900Support Services - BusinessDirection of Business Support Services 2510 2,000 2,000Fiscal Services 2520 32,700 32,700Facilities Acquisition & Construction Services 2530 0Operation & Maintenance of Plant Service 2540 244,300 244,300Pupil Transportation Services 2550 0Food Services 2560 27,300 27,300Internal Services 2570 0

Total Support Services - Business 2500 306,300 306,300Support Services - CentralDirection of Central Support Services 2610 0Planning, Research, Development & Evaluation Services 2620 0Information Services 2630 300 300Staff Services 2640 12,400 12,400Data Processing Services 2660 0

Total Support Services - Central 2600 12,700 12,700


1

2

A B C D E F G H I J K(100) (200) (300) (400) (500) (600) (700) (800) (900)






Benefits Total

278279280281282283284285286287288289290291292293294295

296297

298299300301302303304305306307308309310311312

313314

315316

317318319320321322323324

325326327328329330

Other Support Services (Describe & Itemize) 2900 0Total Support Services 2000 551,600 551,600

COMMUNITY SERVICES (MR/SS) 3000 0PAYMENTS TO OTHER DIST & GOVT UNITS (MR/SS) 4000

Payments for Regular Programs 4110 0Payments for Special Education Programs 4120 0Payments for CTE Programs 4140 0

Total Payments to Other Dist & Govt Units 4000 0 0DEBT SERVICE (MR/SS) 5000

Debt Service - Interest on Short-Term DebtTax Anticipation Warrants 5110 0Tax Anticipation Notes 5120 0Corporate Personal Prop Repl Tax Anticipation Notes 5130 0State Aid Anticipation Certificates 5140 0Other (Describe & Itemize) 5150 0

Total Debt Service 5000 0 0PROVISION FOR CONTINGENCIES (MR/SS) 6000 0

1,077,400 0 1,077,400Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures

9,855

60 - CAPITAL PROJECTS (CP)

SUPPORT SERVICES (CP) 2000Support Services - BusinessFacilities Acquisition & Construction Services 2530 200,000 5,900,000 6,100,000Other Support Services (Describe & Itemize) 2900 0

Total Support Services 2000 0 0 200,000 0 5,900,000 0 0 6,100,000PAYMENTS TO OTHER DIST & GOVT UNITS (CP) 4000

Payments to Other Dist & Govt Units (In-State)Payments to Regular Programs 4110 0Payment for Special Education Programs 4120 0Payment for CTE Programs 4140 0Payments to Other Govt Units (In-State) (Describe & Itemize) 4190 0

Total Payments to Other Districts & Govt Units 4000 0 0 0PROVISION FOR CONTINGENCIES (CP) 6000 0

Total Direct Disbursements/Expenditures 0 0 200,000 0 5,900,000 0 0 6,100,000Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures

(6,100,000)

70 WORKING CASH FUND (WC)

80 - TORT FUND (TF)

SUPPORT SERVICES - GENERAL ADMINISTRATION 2000Claims Paid from Self Insurance Fund 2361 0Workers' Compensation or Workers' Occupational Disease Act Payments 2362 100,000 100,000Unemployment Insurance Payments 2363 20,000 20,000Insurance Payments (regular or self-insurance) 2364 135,000 135,000Risk Management and Claims Services Payments 2365 1,000 1,000Judgment and Settlements 2366 0Educational, Inspectional, Supervisory Services Related to Loss Prevention or Reduction 2367

5,000 5,000Reciprocal Insurance Payments 2368 0Legal Service 2369 0Property Insurance (Building & Grounds) 2371 0Vehicle Insurance (Transportation) 2372 0

Total Support Services - General Administration 2000 0 0 261,000 0 0 0 0 261,000

Total Direct Disbursements/Expenditures


1

2

A B C D E F G H I J K(100) (200) (300) (400) (500) (600) (700) (800) (900)






Benefits Total

331332333334335336337338339340341342

343344

345346347348349350351352353354355356357358359360361362363

364365366367368

PAYMENTS TO OTHER DIST & GOVT UNITS (TF) 4000Payments for Regular Programs 4110 0Payments for Special Education Programs 4120 0

Total Payments to Other Dist & Govt Units 4000 0 0DEBT SERVICE (TF) 5000

Debt Service - Interest on Short-Term DebtTax Anticipation Warrants 5110 0Corporate Personal Property Replacement Tax Anticipation Notes 5130 0Other Interest or Short-Term Debt (Describe & Itemize) 5150 0

Total Debt Service 5000 0 0PROVISION FOR CONTINGENCIES (TF) 6000 0

Total Direct Disbursements/Expenditures 0 0 261,000 0 0 0 0 261,000Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures

39,568

90 - FIRE PREVENTION & SAFETY FUND (FP&S)

SUPPORT SERVICES (FP&S) 2000Support Services - BusinessFacilities Acquisition & Construction Services 2530 5,000 5,000Operation & Maintenance of Plant Service 2540 0

Total Support Services - Business 2500 0 0 5,000 0 0 0 0 5,000Other Support Services (Describe & Itemize) 2900 0

Total Support Services 2000 0 0 5,000 0 0 0 0 5,000PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (FP&S) 4000

Payments to Regular Programs 4110 0Payments to Special Education Programs 4120 0Other Payments to In-State Govt Units (Describe & Itemize) 4190 0

Total Payments to Other Districts & Govt Units (FPS) 4000 0 0DEBT SERVICE (FP&S) 5000

Debt Service - Interest on Short-Term DebtTax Anticipation Warrants 5110 0Other Interest on Short-Term Debt (Describe & Itemize) 5150 0Total Debt Service - Interest on Short-Term Debt 5100 0 0Debt Service - Interest on Long-Term Debt 5200 0Debt Service - Payments of Principal on Long-Term Debt 15 (Lease/PurchasePrincipal Retired)

5300

0Total Debt Service 5000 0 0

PROVISIONS FOR CONTINGENCIES (FP&S) 6000 00 0 5,000 0 0 0 0 5,000

Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 1,956Total Direct Disbursements/Expenditures

This page is provided for detailed itemizations as requested within the body of the Report.

1.2.3.4.

1

23456

789

1011

1213

14

15

A B C D E F

Description EDUCATIONAL FUND (10)

OPERATIONS & MAINTENANCE FUND

(20)

TRANSPORTATION FUND (40)

WORKING CASH FUND (70) TOTAL

Direct Revenues 29,663,736 2,955,444 3,233,750 267,272 36,120,202Direct Expenditures 30,264,480 3,655,721 1,570,500 35,490,701

Difference (600,744) (700,277) 1,663,250 267,272 629,501Estimated Fund Balance - June 30, 2018 13,763,827 1,273,463 856,419 12,049,150 27,942,859

The deficit reduction plan, if required, is developed using ISBE guidelines and format.

DEFICIT BUDGET SUMMARY INFORMATION - Operating Funds Only

Balanced budget, no deficit reduction plan is required.

A deficit reduction plan is required if the local board of education adopts (or amends) the 2017-18 school district budget in which the “operating funds” listed above result in direct revenues (line 9) being less than direct expenditures (line 19) by an amount equal to or greater than one-third (1/3) of the ending fund balance (line 81).

Note: The balance is determined using only the four funds listed above. That is, if the estimated ending fund balance is less than three times the deficit spending, the district must adopt and file with ISBE a deficit reduction plan to balance the shortfall within three years.

The School Code, Section 17-1 (105 ILCS 5/17-1) - If the 2016-2017 Annual Financial Report (AFR) reflects a deficit as defined above (page 36), then the school district shall adopt and submit a deficit reduction plan (found here on page 20-24) to ISBE within 30 days after acceptance of the AFR.

ILLINOIS STATE BOARD OF EDUCATIONSCHOOL BUSINESS SERVICES DIVISION

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A B C D E F

07-016-1460-04District Number

Educational Fund Operations & Maintenance Fund

Transportation Fund Working Cash Fund

17,564,571 2,973,740 993,169 11,781,878

RECEIPTS/REVENUES Acct #

LOCAL SOURCES 1000 24,002,299 2,940,444 2,783,750 267,272FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT

20000 0 0

STATE SOURCES 3000 3,624,679 0 450,000 0FEDERAL SOURCES 4000 2,036,758 15,000 0 0

29,663,736 2,955,444 3,233,750 267,272

DISBURSEMENTS/EXPENDITURES Funct #

INSTRUCTION 1000 21,453,092SUPPORT SERVICES 2000 8,032,501 3,655,721 1,570,500COMMUNITY SERVICES 3000 248,887 0 0PAYMENTS TO OTHER DISTRICTS & GOVT. UNITS 4000 530,000 0 0DEBT SERVICES 5000 0 0 0PROVISION FOR CONTINGENCIES 6000 0 0 0

30,264,480 3,655,721 1,570,500

(600,744) (700,277) 1,663,250 267,272


OTHER SOURCES OF FUNDS (7000) 1,800,000 0 0 0OTHER USES OF FUNDS (8000) 5,000,000 1,000,000 1,800,000 0

(3,200,000) (1,000,000) (1,800,000) 013,763,827 1,273,463 856,419 12,049,150

TOTAL OTHER SOURCES/USES OF FUNDS

ESTIMATED ENDING FUND BALANCE

Total Receipts/Revenues

Excess of Receipts/Revenue Over/(Under) Disbursements/Expenditures

Total Disbursements/Expenditures

ESTIMATED BEGINNING FUND BALANCE (must equal prior Ending Fund Balance)

DEFICIT REDUCTION PLAN

FY2017-2018ESTIMATED BUDGET


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A B



LOCAL SOURCES 1000FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT

2000

STATE SOURCES 3000FEDERAL SOURCES 4000


INSTRUCTION 1000SUPPORT SERVICES 2000COMMUNITY SERVICES 3000PAYMENTS TO OTHER DISTRICTS & GOVT. UNITS 4000DEBT SERVICES 5000PROVISION FOR CONTINGENCIES 6000


OTHER SOURCES OF FUNDS (7000)OTHER USES OF FUNDS (8000)







G

Total

33,313,358

29,993,765

04,074,6792,051,758

36,120,202

21,453,09213,258,722

248,887530,000

00

35,490,701

629,501

1,800,0007,800,000

(6,000,000)27,942,859

DEFICIT REDUCTION PLAN



Page 23

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22

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A B




2000












H I J K



13,763,827 1,273,463 856,419 12,049,150

0 0 0 0

0 0 0

0 0 0 0

0 0 0 013,763,827 1,273,463 856,419 12,049,150



Page 24

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6

7

89

10111213

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22

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A B




2000












L

Total

27,942,859

0

0000

0000000

0

000

27,942,859



Page 25

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7

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22

2324252627

A B




2000












M N O P



13,763,827 1,273,463 856,419 12,049,150

0 0 0 0

0 0 0

0 0 0 0

0 0 0 013,763,827 1,273,463 856,419 12,049,150

ESTIMATED BUDGETFY2019-2020


Page 26

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2000












Q

Total

27,942,859

0

0000

0000000

0

000

27,942,859



Page 27

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7

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22

2324252627

A B




2000












R S T U



13,763,827 1,273,463 856,419 12,049,150

0 0 0 0

0 0 0

0 0 0 0

0 0 0 013,763,827 1,273,463 856,419 12,049,150



Page 28

12345

6

7

89

10111213

1415161718192021

22

2324252627

A B




2000












V

Total

27,942,859

0

0000

0000000

0

000

27,942,859



Page 29

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2000












W X Y Z

(Enter as MM/DD/YY)

FY2017-2018 FY2018-2019 FY2019-2020 FY2020-2021

33,313,358 27,942,859 27,942,859 27,942,859

29,993,765 0 0 0

0 0 0 04,074,679 0 0 02,051,758 0 0 0

36,120,202 0 0 0

21,453,092 0 0 013,258,722 0 0 0

248,887 0 0 0530,000 0 0 0

0 0 0 00 0 0 0

35,490,701 0 0 0

629,501 0 0 0

1,800,000 0 0 07,800,000 0 0 0

(6,000,000) 0 0 027,942,859 27,942,859 27,942,859 27,942,859

SUMMARY

Date of Adoption:

BUDGET ADDENDUM - DEFICIT REDUCTION PLANESTIMATED BUDGET

Deficit Reduction Plan-Background/Assumptions

Fiscal Year 2017-2018 through Fiscal Year 2020-2021

Community Consolidated School District 146 07-016-1460-04Please complete the following schedule and include a brief description to identify any areas of the budget that will be impacted from one year to the next. If the deficit reduction plan relies upon new local revenues, identify contingencies for further budget reductions which will be enacted in the event those new revenues are not available.

1. Background and Narrative of Budget Reductions:

2. Assumptions Used in the Deficit Reduction Plan:

- Foundation Levels for General State Aid:

- Equal Assessed Valuation and Tax Rates:

- Employee Salaries and Benefits:

Short and Long Term Borrowing:

- Educational Impact:

- Other Assumptions:

- Has the district considered shared services or outsourcing (Ex: Transportation, Insurance) If yes please explain:

This is an estimated Limitation of Administrative Costs Worksheet only and will not be accepted for Official Submission of the Limitation ofAdministrative Costs Worksheet.

The worksheet is intended for use during the budgeting process to estimate the district's percent increase of FY2018 budgeted expenditures over FY2017 actual expenditures. Budget information is copied to this page. Insert the prior year estimated actual expenditures to compute the estimated percentage increase (decrease).

The official Limitation of Administrative Costs Worksheet is attached to the end of the Annual An official Limitation of Administrative Costs Worksheet canFinancial Report (ISBE Form 50-35) and may be submitted in conjunction with that report. also be found on the ISBE website at:

School District Name:

RCDT Number:

(10) (20) (10) (20)

Funct # Educational Fund

Operations & Maintenance

FundTotal Educational Fund

Operations & Maintenance

FundTotal

1. Executive Administration Services 2320 394,236 394,236 412,478 412,4782. Special Area Administration Services 2330 294,637 294,637 303,456 303,4563. Other Support Services - School Administration 2490 0 0 04. Direction of Business Support Services 2510 175,826 175,826 157,182 33,819 191,0015. Internal Services 2570 3,236 3,236 4,000 4,0006. Direction of Central Support Services 2610 0 0 07.

0 0

8. Totals 867,935 0 867,935 877,116 33,819 910,9359.

5%

ESTIMATED LIMITATION OF ADMINISTRATIVE COSTS

ESTIMATED LIMITATION OF ADMINISTRATIVE COSTS WORKSHEET

Community Consolidated School District 146

07-016-1460-04

Limitation of Administrative Costs

(For Local Use Only)

(Section 17-1.5 of the School Code)

Estimated Percent Increase (Decrease) for FY2018 (Budgeted) over FY2017 (Actual)

Deduct - Early Retirement or other pension obligations required by state law and include above

Estimated Actual Expenditures, Fiscal Year 2017

Budgeted Expenditures, Fiscal Year 2018


See: School Code, Section 10-20.21 - Contracts

(Sheet is unprotected and can be re-formatted as needed, but must be used for submission)

Name of Vendor Product or Service Provided Net Revenue Non-Monetary

Remuneration Purpose of ProceedsDistribution Method and Recipient of

Non-Monetary Remunerations Distributed

Lifetouch School Photos 5,000 Supplies

In accordance with the School Code, Section 10-20.21, all school districts are required to file a report listing ‘vendor contracts’ as an attachment to their budget. In this context, the term "vendor contracts" refers to "all contracts and agreements that pertain to goods and services that were intended to generate additional revenue and other remunerations for the school district in excess of $1,000, including without limitation vending machine contracts, sports and other attire, class rings, and photographic services. The report is to list information regarding such contracts for the fiscal year immediately preceding the fiscal year of the budget. All such contracts executed on or after July 1, 2007 must be approved by the school board.

REPORTING OF PUBLIC VENDOR CONTRACTS OF $1,000 OR MORE

REFERENCE PAGE Page 35

Reference Description1 Each fund balance should correspond to the fund balance reflected on the books as of June 30th - Balance Sheet Accounts #720 and #730 (audit

figures, if available).

2 Accounting and Financial Reporting for Certain Grants and Other Financial Assistance. The "On-Behalf" Payments should only be reflected on this page (Budget Summary, Lines 10 and 20).

3 Requires the secretary of the school board to notify the county clerk (within 30 days of the transfer approval) to abate an equal amount of taxes to be next extended. See Sec. 10-22.14 & 17-2.11.

3a Requires notification to the county clerk to abate an equal amount from taxes next extended. See section 10-22.144 Principal on Bonds Sold:

(1) Funding Bonds are to be entered in the fund or funds in which the liability occurs.(2) Refunding Bonds can be entered in the Debt Services Fund only.(3) Building Bonds can be entered in the Capital Projects Fund only.(4) Fire Prevention and Safety Bonds can be entered in the Fire Prevention & Safety Fund only.

5 The proceeds from the sale of school sites, buildings, or other real estate shall be used first to pay the principal and interest on any outstanding bonds on the property being sold, and after all such bonds have been retired, the remaining proceeds from the sale next shall be used by the school board to meet any urgent district needs as determined under Sections 2-3.12 and 17-2.11 of the School Code. Once these issues have been addressed, any remaining proceeds may be used for any other authorized purpose and for deposit into any district fund.

6 The School Code, Section 10-22.44 prohibits the transfer of interest earned on the investment of "any funds for purposes of Illinois Municipal Retirement under the Pension Code." This prohibition does not include funds for Social Security and Medicare-only purposes. For additional requirements on interest earnings, see 23 Illinois Administrative Code, Part 100, Section 100.50.

7 Cash plus investments must be greater than or equal to zero.

8 For cash basis budgets, this total will equal the Budget Summary - Total Direct Receipts/Revenues (Line 9) plus Total Other Sources of Funds (Line 46).

9 For cash basis budgets, this total will equal the Budget Summary - Total Direct Disbursements/Expenditures (Line 19) plus Total Other Uses of Funds (Line 79).

10 Working Cash Fund loans may be made to any district fund for which taxes are levied (Section 20-5 of the School Code).

11 Include revenue accounts 1110 through 1115, 1117,1118 & 1120.

12 The School Code Section 17-2.2c. Tax for leasing educational facilities or computer technology or both, and for temporary relocation expense purposes.

13 Corporate personal property replacement tax revenue must be first applied to the Municipal Retirement/Social Security Fund to replace tax revenue lost due to the abolition of the corporate personal property tax (30 ILCS 115/12). This provision does not apply to taxes levied for Medicare-Only purposes.

REFERENCE PAGE Page 36

14 Only tuition payments made to private facilities. See Functions 4200 or 4400 for estimated public facility disbursements/expenditures.

15 Payment towards the retirement of lease/purchase agreements or bonded/other indebtedness (principal only) otherwise reported within the fund - e.g.: alternate revenue bonds. (Describe & Itemize)

16 Only abolishment of Working Cash Fund must transfer its funds directly to the Educational Fund upon adoption of a resolution andat the close of the current school Year (see 105 ILCS 5/20-8 for further explanation)Only abatement of working cash fund can transfer its funds to any fund in most need of money (see 105 ILCS 5/20-10 for further explanation)

Budget Item References Message

Is Deficit Reduction Plan Required? Congratulations! You have a balanced budget.If required, is Deficit Reduction Plan Completed (Page: DefReductPlan 20-24)?

1. Cover Page - CASH or ACCRUALCheck one type of Accounting Basis used on the Cover sheet. CASH

2.Estimated Beginning Fund Balance July,1 2017 for all Funds (Cells C3 - K3) (Line must have a number or zero. Do not leave blank.) OK

Transfer Among Funds (Funds 10, 20, 40 - Acct 7130 - Cells C29, D29, F29), must equal (Funds 10, 20 & 40 - Acct 8130 - Cells C52, D52, F52). OK

Transfer of Interest (Funds 10 thru 90 - Acct 7140 - Cells C30:K30), must equal (Funds 10 thru 60, & 80 - Acct 8140 - Cells C53:H53, J53). OK

Transfer to Debt Service to Pay Principal on Capital Leases (Fund 30 - Acct 7400 - Cell E39) must equal (Funds 10, 20 & 60 - Acct 8400 Cells C57:H60). OK

Transfer to Debt Service to Pay Interest on Capital Leases (Fund 30 - Acct 7500 - Cell E40) must equal (Funds 10, 20 & 60 - Acct 8500 - Cells C61:H64). OK

Transfer to Debt Service Fund to Pay Principal on Revenue Bonds (Fund 30 - Acct 7600 - Cell E41) must equal (Funds 10 & 20 - Acct 8600 - Cells C65:D68). OK

Transfer to Debt Service to Pay Interest on Revenue Bonds (Fund 30 - Acct 7700 - Cell E42) must equal (Funds 10 & 20 - Acct 8700 - Cells C69:D72). OK

Transfer to Capital Projects Fund (Fund 60 - Acct 7800 - Cell H43) must equal (Fund 10 & 20, Acct 8800 - Cells C73:D76). OK

3. Educational (Fund 10 - Cell C3) OKOperations & Maintenance (Fund 20 - Cell D3) OKDebt Service (Fund 30 - Cell E3) OKTransportation (Fund 40 - Cell F3) OKMunicipal Retirement/Social Security (Fund 50 - Cell G3) OKCapital Projects (Fund 60 - Cell H3) OKWorking Cash (Fund 70 - Cell I3) OKTort (Fund 80 - Cell J3) OKFire Prevention & Safety (Fund 90 - Cell K3) OK

4.Educational (Fund 10 - Cell C21) OKOperations & Maintenance (Fund 20 - Cell D21) OKDebt Service (Fund 30 - Cell E21) OKTransportation (Fund 40 - F21) OKMunicipal Retirement/Social Security (Fund 50 - Cell G21) OKCapital Projects (Fund 60 - H21) OKWorking Cash (Fund 70 - Cell I21) OKTort (Fund 80 - Cell J21) OK

Summary of Cash Transactions: Ending Cash Balance on Hand June 30, 2018, (Page CashSum 4 - All Funds), cannot be negative.

CHECK FOR ERRORSThis worksheet checks various cells to assure that selected items are in balance.

Out-of-balance conditions are accompanied by an error message.Errors must be corrected before the budget is finalized and submitted to ISBE.

Summary of Cash Transactions: Beginning Cash Balance on Hand July 1, 2017, (CashSum 4, All Funds), cannot be negative.

Budget Summary: Other Sources (Page BudgetSum 2-3 - Acct 7000), must equal Other Uses (BudgetSum 2-3 - Acct. 8000).

Fire Prevention & Safety (Fund 90 - Cell K21) OK5.

Interfund Loans Payable (Funds 10:60, 80, 90 - Acct 411 - Cells C6:H6, J6:K6) must equal Interfund Loans Receivable (Funds 10:20, 40, 70 - Acct 141 - Cells C15:D15, F15, I15). OK

Interfund Loans Receivable (Funds 10, 20, 40 & 70 - Acct 141 - Cells C7:D7, F7, I7) must equal Interfund Loans Payable (Funds 10:60, 80, 90 - Acct 411 - Cells C16:H16, J16, K16). OK

End of Balancing

Summary of Cash Transactions: Other Receipts, (Page CashSum 4), must equal Other Disbursements, (Page CashSum 4).

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