2008-2009 adopted budget...adopted 2008-09 budget document general fund special revenue fund debt...

West Linn-Wilsonville School District 3Jt

2008-2009 ADOPTED BUDGET

Table of Contents

Organizational Section

Budget Committee Budget Calendar Budget Message l - 20

Financial Section

Funds Overview Selected Financial Schedules

l - 5

Adopted 2008-09 Budget Document General Fund Special Revenue Fund Debt Service Funds Capital Project Funds

1 - 46 47 - 66 67 - 70 71 - 77

Required Publications

Legal Notices Budget Meeting Hearing and Financial Summary Washington County Web-site Posting

Resolution Approving the Budget Resolution Adopting the Budget FormED-50

Organizational Section

BUDGET COMMITTEE

Fiscal Year Budget Beginning July 1, 2008

BOARD OF DIRECTORS

Dale Hoogestraat, Board Chair David Goode, Vice Chair Tom Bruggere Mary Furrow Jeff Hallin

BOARD APPOINTED MEMBERS

Rob Fernandez Molly Spearing Keith Steele Richard Truitt Kellie VavRosky

Term Ends June 30,

2009 2009 2009 2011 2011

2009 2009 2011 2010 2010

The budget committee shall:

1. Elect a presiding officer among its members at the first meeting. 2. Meet to hear the budget message. 3. Deliberate, conside1ing needs of the district in relation to estimated resources

and estimated requirements, 4. Approve and if necessary revise the proposed budget 5. Establish and approve the amount and/or rate of property taxes to be imposed,

ORS 294.336-406

West Linn-Wilsonville School District 3J Budget Calendar

2008-09

Notice of Budget Committee Meeting Publish in Spokesman: April 9, 2008 and April 16, 2008 Publish in Tidings: April 10, 2008 and April 17, 2008

Prior to May 5, 2008 provide budget summary to Washington County

May 5, 2008 Budget Message and Presentation of Proposed Budget (7:00 pm)

May 6th - 30th Time available for additional Budget Committee Meetings May 27, 2008 Suggested additional meeting date (Tuesday 7:00 pm)

May 30, 2008 Last day to approve 2008-09 Budget with hearing scheduled for June 17, 2008

Financial Summary and Notice of Budget Hearing Publish in Spokesman: June 11, 2008 Publish in Tidings: June 12, 2008

June 17, 2008 Budget Hearing and Adoption (7:00 pm)

'-:,,:,,: ,, '.:;,_

i II

West Linn Wilsonville School District

3)T

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1

Budget process:

Provides historicai information regarding past budget allocations and expenditures.

Provides information analysis for appropriations to salaries, operations, o~gEin9 costs, certificated and classified F distributions.

Provides an "executive summary" section of the manual .

2

We have structured and organized this process in "The Gardener" budget book.

There are five sections:

Budget Committee Budget Message and Executive

Summary

Cost Objects Functions Budget Document

3

Conceptual format and design of C 0 .t:. ' 1 n i ormarion:

,:,." •·7F '"; .. ,». view of budget Vertical and ·-expenditures.

Fu:ncti,ons

4

. .

••

cost objects:

Cost Objects

r

•

5

Budg.et Message 2008-09

functions:

' ' . i [ [

function

function.

-----------·--···· ~ ~

6

Function

Function

FunctiiO.t'l

·Functio.n

7

• .. ,:-,,-:.. ..·•.. ' '

The budget, as presented, is a balanced budget where expenditures and ending fund balance equal currently known, anticipated, and/or recommended available resources.

9

,, ', ,,' ,.i, ', ',' ''' '· '

A -·w>-f In order to produce a

balanced budget, we develop assumptions and projections and incorporate known changes that establish available revenues and other resources.

10

Re.venue is prirriarrly e.stobHshed by enrollment as placed in the. State School Funding forrr~ulo.

Enrollment projections used for this budget represent a l . l % growth. Our average annual growth in the past four years has been 1 1 80/ st~

. .

:;;;t/2;;::0);fr{~;;:,?}~d~~;_::-:~

2111, !11~,i;l~v~r10e 1i'"iil ::1~--

Beginning Bal. State School Fund Local Option Tuition Fees Other Revenue Total Rev/Beg.Bal.

$2,010,480 59,626,392

7,016,526 825,000 887,033

2,554,508 $72,919,939

13

Salaries and

Benefits

Transportation

Utilities/Purch. Serv.

Supplies

Prop.&Liab. Ins/Other

Charter Schools

Total

Revenue & Beg. Bal.

Accrual

$60,353,101 4,601,200 4,405,584 2,154,779

830,200 575,075

$72,919,939

$72,919,939

($0)

14

~!:~ltl".~~t1 ,tC,~'t~ ~v ~~~~~~yea "'"'•

I

----------------~-------

17

Growth in research and hands on science through CREST and ISEF.

Growth an(:l beGutiful work in the ffne arts,

Development and growth of Preschools and al I day Kindergarten.

Growth in conceptual understanding and practice of learning teams and teaming.

1'"e,chnoloov for !earnfna fmbedded _, l -·"

' • 'I ' + '' d + ' . in oat 1y ,ns, rucrion on ., s, uoenl use,

Primary class size has improved. Day of Collaborative Inquiry Bond Sumtnft

18

Teacher-Student ratios have improved.

Teacher-Librarian model and Digital Library.

Character Education and the development of a focus on a blend of Character and Craftsmanship.

Great Principal leadership and the development of strong school cultures and community engagement.

Extraordinary engagement of parents in schools and classrooms.

19

Thank you ...... .

' f I I I

Budget Committee D Rob Fernandez Molly Spearing D Kellie VavRosky D Richard Truitt

20

Financial Section

Funds Overview

Structure and Classification

The financial operations of the district are accounted for in the following funds:

General Fund

This fund accounts for all of the financial resources and expenditures of the district, except those required to be accounted for in another fund. The principal revenue sources are property taxes and an apportionment from the State of Oregon School Fund.

Special Revenue Fund

This fund accounts for revenues and expenditures restricted for specific educational projects or programs. This fund consists of a number of self-balancing sub-funds as follows:

Federal Grants Vocational Education - High School level program to promote vocational ed Title /AID - K-5 reading and math intervention at Boeckman Creek and Boones Ferry Primary Schools IDEA - Funding for students with individual education plans (IEP's) Title /IA - Teacher coaching and staff development Youth Transition Program - Transitioning school to work for students with IEP's. Title Ill English language learner staff development and materials Title /ID- Technology staff development Title V - Professional development for reading Title IV - Drug and alcohol abuse prevention education

Other Funding Sources SOAR into Summer- Summer program for disadvantaged students (Willamette) Disabled Child- Clackamas County ESD funding for students with IEP's. Food Service - Provide food service district-wide Community Services - Building and grounds scheduling, rent collection, district mapping program, selected education programs benefiting K-12 students.

General Obligation Debt Service Fund

The General Obligation Debt Service Fund accounts for principal and interest payments to holders of district general obligation debt. The main revenue source for these payments is local taxes.

The 2008-09 proposed budget contains a debt service tax levy of $13,862,000 to service all general obligation debt in the coming year.

PAGE 1

Funds Overview

Capital Project Funds

Dollar Street & Frog Pond These two funds have been started to capture potential proceeds from the sale of property and record potential capital project expenditures. The funding from Dollar Street has been used for costs associated with portable classrooms in 2007-08 while the funding from Frog Pond is scheduled to be used for costs associated with portable classrooms to be placed in service during fiscal 2008-09.

Construction Excise Tax This fee began January 1, 2008. Residential builders pay a one-time fee of $1.00 per square foot while commercial builders pay $.50 per square foot and are capped at $25,000 per building. An appropriation of $350,000 has been built into the 2008-09 budget; however, no spending plan is in place at this time.

General Fund Revenue Discussion

State Funding Formula

The state funding formula consists of two separate grant amounts. The first is called the general purpose grant. This is an amount per weighted student that is allocated to each school district. This amount is adjusted up or down with each Oregon Department of Education revenue run. Factors that make up the component parts of the state formula are updated on a scheduled basis and adjusted with each of the three to four revenue runs produced each year by the ODE. At this point in early May 2008 there are three fiscal years open and thus subject to adjustments. These three are 2006-07, 2007-08 and 2008-09. A final adjustment May 15, 2008 will officially close out the 2006-07 fiscal year.

The general purpose grant is connected with Senate Bill 100 which designates funding for charter schools. Charter schools serving k - 8th grades are entitled to 80% while 9th -12th grade charter schools are entitled to 95% of the general purpose per student grant amount.

The general purpose grant amount for 2008-09 is $6,080 per ADMw.

The second grant is tied to transportation. The district is reimbursed for 70% of eligible transportation costs incurred. Home-to-school and field trip transportation costs are reimbursed at 70% by the state.

The state school formula is funded from a number of sources. If one source is less than expected then another is increased to balance out the total funding amount per weighted student. The funding sources associated with state formula revenue are as follows:

PAGE 2

Funds Overview

• Local property taxes assessed with the permanent rate assigned to the district at $4.8684 per thousand assessed value

• State Common School Fund

• Federal Forest Fees (The federal government let the appropriation of these funds lapse and thus no money from this source is projected in 2008-09)

• State General Fund Apportionment

Local Option Tax

Voters approved a local option tax on November 2, 2004 at $1.50 per $1,000 assessed value against properties whose tax is less that the constitutionally capped measure 5 limit of $5.00 per thousand of real market value. The actual levy is applied to each taxable property in the district. Actual local option taxes incurred by property owners range from zero to $1.50 per assessed value. This five year operating tax authority sunsets June 30, 2010. The local option passed November 2, 2004 is a renewal of a local option passed May 16, 2000 at the same $1.50 rate.

Local option tax revenues have increased substantially in recent years as real market value has increased more than assessed value. The Clackamas County Assessor has projected that this trend has ended. The projection of Local Option revenue is flat from 2007-08 to 2008-09.

General Fund Expenditure Discussion

A detailed listing of specific costs by type can be found in the cost object section of the proposed budget materials.

The three year labor contracts with the two unions expire as follows: Oregon School Employees Association (OSEA) June 30, 2009 West Linn Education Association (WLEA) June 30, 2010

Other Funds Discussion

Special Revenue

These sub-funds have been presented to the budget committee for appropriation as a single fund. This provides an easier way to comply with local budget law. All sub-funds are maintained in their own self-balancing set of accounts. The focus of budgeting for these sub-funds is to capture the upper limit of revenue and expenditures for the 2008-09 fiscal year. As the year unfolds the grant amounts, participation level in Food Service, Community Services program levels, etc.

PAGE 3

Funds Overview

become known. It is anticipated that the 2008-09 budget will provide enough budget authority to spend the grant and/or revenue level realized.

General Obligation Debt

The district will begin the 2008-09 fiscal year with $114,852,238 in general obligation bond debt and $42,180,000 in pension bond debt. The district has taken advantage of the historic low interest rate environment to refinance debt associated with the 1988, 1989 and 1992 bond issues at lower rates. In addition, an advanced refunding was completed in the fall of 2004 that lowered the cost associated with the 1997 general obligation debt issue.

This budget is based on the school board imposing a tax of $13,862,000 to meet general obligation bonded debt requirements in 2008-09. It is estimated that the 2008-09 debt tax rate to be $2.72 per thousand assessed value. A debt rate of $3.00 or less per thousand was targeted by the school board during their planning for the November 5, 2002 vote.

Three Rivers Charter School

Three Rivers Charter School (TRCS) is a component unit of the West LinnWilsonville School District. As such, a portion of it's financial information is recorded in the district's Comprehensive Annual Financial Report (CAFR). The current TRCS contract covers five years that began July 1, 2004. The contract calls for the district to report ADM to the state and then pass on 80% of the general purpose grant for 100 TRCS students to the school.

In addition to state funding, TRCS also receives a proportionate share of local option taxes received by the district. This amounted to: $66,904 in 2005-06 $79,816 in 2006-07 $88,675 in 2007-08 and is projected to be $88,675 in 2008-09.

Art Tech

The contract with the school district and Art Tech Charter expires June 30, 2008. The proposed 2008-09 budget assumes that the Art Tech budget will be incorporated into the General Fund.

Special Education Discussion

Special Education costs are incurred in four different places.

The first is the General Fund. The funding for these expenditures comes from a special weighting in the state school fund formula where up to 11% of the average daily membership (ADM) of the district can be identified as learning disabled.

PAGE 4

Funds Overview

Those that qualify for this extra weighting have claim on a portion of the special education funding provided by the state.

The second place the district incurs special education expenses is the Disabled Child sub-fund located in the Special Revenue Fund. These monies are provided by the Clackamas County ESD for children with disabilities.

The third source of special education funding comes from the federal government in the form of the IDEA grant. In order to qualify for this money the district is required to "maintain effort". The most common way for the district to maintain effort is to increase special education spending year over year in the General Fund and the Disabled Child sub-fund.

The final spot for special education spending is another federal grant titled "Youth Transition Program". This small funding amount is dedicated to helping students with disabilities transition to the work place after high school.

PAGE 5

GENERAL FUND ENDING BALANCE 2008-09 PROPOSED BUDGET

Fund Balance - July 1, 2008 (GAAP Basis)

Revenues

Total Resources

Expenditures

Fund Balance - June 30, 2009 (GAAP Basis)

Accrual Use (1)

2008-09 Proposed

Budaet

$ 2,010,480

70,909,459

72,919,939

72,919,939

$

$

% Increase over 2007-08 Adopted

Budaet

4.5%

6.7%

(1) Total Accrual Available 9,306 ADMw@ $366 $ 3,405,996 Accrual use 2008-09 Balance of Accrual at 6/30/09 $ 3,405,996

4/30/2008

GENERAL FUND RESOURCES

ACTUAL ACTUAL ADOPTED ADOPTED

RESOURCE DESCRIPTION 2005-06 2006-07 2007-08 2008-09 COMMENTS

Beginning Fund Balance 1,020,304 812,372 493,000 2,010,480 GAAP Basis

State School Fund Formula Revenue Total Current Year Taxes 20,480,036 21,290,392 22,702,588 24,260,000 State funding based on March 2008 Estimate Total Prior Year Taxes 466,412 535,707 525,000 540,000 General Purpose Grant"'" 86,080 AOMw

Interest on Taxes 23,880 34,536 15,000 30,000 County School Fund 7,356 17,550 14,546 14,546

Common School Fund 627,915 342,323 848,551 615,654 Federal Forest Fees 202,156 206,595 Sub~ Total Local Revenue 21,807,755 22,427,103 24,105,685 25,460,200

State School Fund - 25,152,993 28,511,974 30,495,345 31,121,192 $486,400 to Three Rivers Charter School Sub-Total General Purpose Grant 46,960,748 50,939,077 54,601,030 56,581,392 SSF Transportation Grant 2,331,000 2,487,380 2,813,646 3,045,000

Total State Formula Revenue 49,291,748 53,426,457 57,414,676 59,626,392 Local Option authority thru 2009-10

Local Option Taxes 5,196,068 6,311,507 6,576,948 7,016,526 AV & RMV est. to increase 4.5% in 2008-09 Est to send $88,675 to TRCS in 2008-09.

Tuition Total Tuition from Individuals 730,492 824,894 730,300 800,000 Pre-K & Full Oay-K $3,240 & S3,375 in 07-08 & 08-09

Summer School Tuition 25,746 5,745 26,000 25,000 Tuition - Other Districts 7,124 6,000

Sub-Total Tuition Revenue 763,362 830,639 762,300 825,000

Fees Enrichment Fees 136,489 174,234 138,500 168,033 P. & M.S. enrichmt opportunities

Athletic Gate 57,656 67,566 57,000 60,000 H.S. Fall & Winter Sports High School Activity Fees 387,857 387,706 388,000 390,000 $300 Athletics $200 Activities

Middle School Activity Fees 102,792 114,691 94,200 115,000 $158 per student Outdoor School Fees 103,042 122,641 103,000 123,000 $210 per student

CREST Fees 31,364 29,164 31,000 31,000

Sub-Total Fees Revenue 819,200 896,002 811,700 887,033

Other Revenues Rental of Buildings 195,992 175,029 195,000 185,000 Assumes current fee schedule Interest Income 397,120 708,160 400,000 375,000 (1) Contributions-Donations 66,676 4,042 66,000 3,000 Misc. Local Revenue 351,594 180,663 100,000 125,000 Facilities Grant 763,716 766,093 Energy Grant 482,328 116,087 Medicaid Reimbursement 31,620 School Improvement Fund 1,478,817 1,756,508 High Cost Students 92,752 1,875 50,000 110,000

Sub-Total Other Revenues 2,381,798 1,951,949 2,289,817 2,554,508

GRAND TOTAL ALL RESOURCES 59,472,480 64,228,926 68,348,441 72,919,939

(1) Projected interest earnings from investment of operating working cash flow at $175,000. Projected interest earnings from investment of Tax Revenue Anticipation Notes Loan at $200,000.

6/26/2008

General Fund Expenditures Listed by Cost Object

2006-07 2007-08 2008-09 2005-06

Salaries Actual I I Teacher Salaries 111 (479.17) Teacher Subs 121 Extra Duty 131 Teacher Extend Day 133 Retire Stipends 116

Sub-Total Teachers

Classified & Conf Salaries 112 (231.69, 3.0) Classified Subs 122 Classified Overtime 132 Classified Extend Day 134

Sub-Total Classified/ Confidential

Administrators & Supervisors 113&4 (26.0, 7.0)

Sub-Total Salaries (713.5)

Benefits PERS 210 PERS Bond (621 Interest Exp)

PERS Sub-Total

FICA 220 Workers Compensation 231 Unemployment 232 Health Insurance 241 Tuition 249

Sub-Total Benefits

Other Costs Objects Transportation 300 Utilities 300 Other Purchased Services 300 Charter School Payments 360 Supplies 400 Capital Outlay 500 Other Cost Objects 600 Transfers 700 Contingency 800

Total Other Cost Objects

GRAND TOTAL

21,605,643 740,548

1,131,716 171,545 324,463

23,973,915

5,407,211

169,453 92,396 90,718

5,759,778

2,379,865

32,113,558

3,912,065 1,832,811

5,744,876

2,455,880 230,293

6,618 7,085,307

409,867

15,932,843

3,619,906 1,951,518 1,768,491

787,031 2,120,154

12,430 319,178

35,000

10,613,708

58,660,109

Three Rivers Charter School Funding 2008-09 I Fundinq General Purpose Grant $6,080 x 80%=$4,864 $ 486,400 Portion of Local Option 88,675

Total $ 575,075

S:\BUDGE1\Budget 08-09\0809 GF Expend Summary

Actual 11 22,453,259

851,510 1,238,200

146,715 318,302

25,007,986

5,675,450

191,094 86,920 95,810

6,049,274

2,813,878

33,871,137

3,956,717 1,954,637

5,911,353

2,586,829 250,857

750 7,987,638

433,807

17,171,235

3,721,288 2,077,840 1,922,891 1,005,336 2,105,052

22,921 504,454

70,000

11,429,783

62,472,154

Adopted Adopted 11 24,258,349 25,963,165

765,000 787,179 1,220,000 1,263,505

130,000 172,821 400,000 305,000

26,773,349 28,491,670

6,001,294 6,525,772

193,600 230,789 100,000 92,800 122,000 113,554

6,416,894 6,962,915

2,962,448 3,216,192

36,152,691 38,670,777

5,081,044 5,333,885 2,230,621 2,179,000

7,311,665 7,512,885

2,764,071 2,979,981 247,331 252,052

49,468 20,087 9,072,688 10,091,510

412,000 412,000

19,857,223 21,268,515

4,269,494 4,601,200 2,334,800 2,327,375 1,939,265 2,078,209 1,000,710 575,075 2,061,106 2,068,588

0 683,152 560,200

50,000 270,000 500,000

12,338,527 12,980,647

68,348,441 72,919,939

I 6.7% Increase over 2007-08

6/26/2008

Proposed to Approved 2008-09 General Fund Budget Worksheet

Proposed 2008-09

Budget Items To Reduce

Teacher Increment (111) Increment financing not FTE

26,121,974 $ (158,809) 25,963,165

Extra-Duty (131) Applied across the board

(this cut requires active mgmt)

1,388,505 (125,000) 1,263,505

Workers Compensation (231) This is tied to a favorable

quote from Special Districts.

This won't be known until

the end of June 2008.

282,052 (30,000) 252,052

PERS (210) Applied across the board

5,433,885 (100,000) 5,333,885

Supplies (400) Across the board reduction

(this cut requires active mgmt)

2,154,779 (86,191) 4.0% 2,068,588

All Other Expenditures with no adjustments

$

37,538,744

72,919,939 $ (500,000) $

37,538,744

72,419,939

General Fund Contingency 100009.6110.000 810 0 500,000 500,000

$ 72,919,939 Net Difference to General Fund $ 72,919,939 $ (0)

(Reduction) Increased Amounts

Approved 2008-09 Budget

Balance

5/30/2008

Non-General Fund Expenditures Ten Years Ending June 30, 2009

C

C

C

C

C

C

C

SPECIAL EDUCATION Disabled Child {ESD) IDEA (Federaf) Youth Transistion Program (Federal)

Sub-Tota!

GENERAL EDUCATION Grants from Federal Government Title IV-A Safe & Drug Free Schoois Title V innovative Education Title 11D Enhancing Education thru technology Title!!! English Language Acquistion Title IIA Teacher Quality Title I AID Former Chapter 1 Vocational Ed Art Tech Charter School Federal Incentive Three Rivers Charter School Federal Incentive Title VI Drug & Alcohol Abuse Prevention Character Ed Math~Science Title !C Migrant Ed Christa McCau!iffe C-TEC

2008-09 (1)

615,000 1,400,000

95,000

2,110,000

25,000 40,000 10,000 50,000

170,000 400,000

25,000

2007-08 12)

615,000 1,200,000

63,500

1,878,500

25,000 40,000 10,000 50,000

170,000 450,000

25,000

3,000

2006-07

623,052 1,294,872

39,062

1,956,986

18,575 9,230 3,931

33,146 148,845 399,143

17,500 130,699

1,978

2005-06

455,796 1,185,908

37,594

1,679,298

11,408 18,395

5,212 17,460

148,578 299,770

20,432 169,301

9,226

2004-05

599,011 994,313

31,174

1,624,498

13,015 27,880

7,842 20,699

150,539 345,348

17,500 39,753

12,858

Sub-Total Funding from State & Local Sources Food Service SOAR into Summer {Willamette Disadvantaged) Oregon Ready to Learn (Bolton Pre-K) Misc Grants High School Golf Intel innovation Professional Development Solid Waste (Metro) Summer Art Institute Technology Gran! LCBG Washington Mutual Literacy

Sub-Total

720,000

2,300,000 20,000

2,320,000

773,000

1,854,000 15,000 20,000

1,889,000

763,047

1,969,803 11,879 20,778

2,002,460

699,782

1,734,056 11,470 29,725

1,775,251

635,434

1,476,771 12,837 26,344

1,515,952

FACILITY ACCESS Community Services 210,000 188,545 190,360 263,282 341,417

DEBT SERVICE General Obligation Bonds Pension Bond (paid from funds w/ payroll exp)

Sub-Total

14,679,913 2,318,100

16,998,013

14,086,656

14,086,656

13,487,165 2,273,047

15,760,212

12,771,344 2,273,047

15,044,391

12,086,372 2,273,047

14,359,419

CAP IT AL PROJECTS 1992 Bond Issue 1997 Bond Issue 2000 Full Faith Issue 2002 Capital Bond Issue Construction Excise Tax Dollar Street Frog Pond

Sub-Total

350,000 2,000,000

500,000

2,850,000

14,600,000 16,530,000

31,130,000

1,299,427

86,526 45

1,385.998

20,823,246

20,823,246

36,577,734

36,577,734

INTERNAL SERVICE Insurance Reserve

TRUST Earl Anderson Scholarship John L Gary Scholarship

Sub-Total

7,535

7,535

500

500

500

500

GRAND TOTAL 25,208,013 49,945,701 22,066,598 40,285,750 55,054,954

( 1) Proposed Budget (2) Adopted Budget c ~ Part of Federal Government Consolidated Grant

4/29/2008

Non-General Fund Expenditures Ten Years Ending June 30, 2009

2003"04 2002-03 2001-02 I 2000-01 1999-00 I SPECIAL EDUCATION

587,902 572,430 602,065 588,888 597,744 Disabled Child (ESD) 996,760 668,411 620,190 434,732 435,664 C !DEA (Federal) 40,292 34,348 33,630 24,976 99,080 Youth Transistion Program (Federal)

1,624,954 1,275,189 1,255,885 1,048,596 1,132,488 Sub-Total

GENERAL EDUCATION Grants from Federal Government

11,233 7,418 c Title IV-A Safe & Drug Free Schools 35,834 28,763 c TitleV Innovative Education

7,133 5,653 C Title 110 Enhancing Education thru technology 17,066 14,383 C Title Ill English Language Acquistion

148.005 131,450 24,563 29,318 c Title l!A Teacher Quality 275,748 191,666 189,247 195,762 141,383 c Title l A/0 Former Chapter 1

25,000 20,387 21,895 13,105 17,500 Vocational Ed 10,247 Art Tech Charter School Federal incentive

150,000 254,600 17,500 Three Rivers Charter School Federal lncentlve 20,918 95,439 91,974 88,079 Title VI

35,443 31,402 28,212 Drug & Alcohol Abuse Prevention 64,050 36,120 34,920 40,410 Character Ed

11,262 Math-Science 5,045 Title IC Migrant Ed

4,962 29.200 Christa McCau!iffe 14,080 C-TEC

530,266 634,688 676,349 443,181 331,891 Sub-Tota/ Funding from State & Local Sources

1,379,254 1,200,500 1,256,380 1,226,729 1,115,502 Food Service 10,412 4,459 4,270 3,726 5,591 SOAR into Summer (Willamette Disadvantaged)

8,656 Oregon Ready to Learn (Bolton Pre-K) 1,959 10,548 124,029 222,733 169,467 Misc Grants

9,959 High School Golf 24,421 !ntel innovation

58,427 Professional Development 23.087 Solid Waste (Metro) 16,372 18,787 17,618 17,529 Summer Art Institute

1,692 220,000 187,738 Technology Grant 29,677 LCBG

3,821 Washington Mutual Literacy

~,400,281 1,256,658 1,623,466 1,682,965 1,409,973 Sub-Total

FACILITY ACCESS 334,398 359,810 359,917 329,763 301,987 Community Services

DEBT SERVICE 11,412,901 11,709,270 9,157,784 8,688,870 7,271,593 General Obligation Bonds 40 872,392 Pension Bond (paid from funds w/ payroll exp)

52,285,293 11,709,270 9,157,784 8,688,870 7,271,593 Sub-Total

CAPITAL PROJECTS 17 10,203,913 920,392 1992 Bond !ssue

5,761,485 23,700,796 1997 Bond Issue 86,151 86,938 2,591,097 399,204 2000 Full Faith Issue

15,473,190 7,001,168 2002 Capital Bond !ssue Construction Excise Tax Dollar Street Frog Pond

15,559,358 7,088,106 2,59'1,097 16,364,602 24,621,188 Sub-Total

INTERNAL SERVICE 5,479 3,297 5,426 7,705 6,111 Insurance Reserve

TRUST 500 500 500 500 Earl Anderson Scholarship

2,165 2.000 4,000 2,000 4,000 John L Gary Scholarship

2,665 2,500 4,500 2,500 4,000 Sub-Total

71,742,694 22,329,518 15,674,424 28,568,182 35,079,231 GRAND TOTAL

(1) Proposed Budget (2) Adopted Budget c = Part of Federal Government Consolidated Grar

4/29/2008

Program: Revenue by Account West Linn-Wilsonville Page 1

Budget Detailed Estimate Spreadsheet

Date: 6/20/2008 July 01, 2008 TO June 30, 2009

Time 1 :49:06PM Major Fund 100 General Fund Legacy Report ID: BDS320

ACCOUNT CODE AND DESCRIPTIONS ACTUAL DATA FOR PRIOR

TWO YEARS

BUDGET THIS YEAR

2007 · 2008 BUDGET NEXT YEAR 2008 • 2009

REVENUES 2005 • 2006 2006 · 2007

ADOPTED (AMENDED)

NO.OF EMPL.'

NO.OF PROPOSED EMPL.' APPROVED ADOPTED

NO.OF EMPL.'

1000 Local Source

1111 Taxes Received In Year Le 1112 Prior Years Taxes

1121 Current Yr Local Opt Tax

1122 Prior Yr Local Opt Tax 1123 Penalty & Int • Local Opt 1190 Interest On Taxes 1311 Tuition From Individuals 1312 Tuition From Other Distri 1331 Sum Schoo! Tuition - Ind 1510 Interest Earned On Invest 1700 Cocurricular Activities 1705 Enrichment Fees 1710 Athletic Gate Receipts 1741 Hs Activity Fees 1742 M.S. Activity Fees 1744 Outdoor School Fees 1745 Crest Center Fees 1911 Rental O!Buildings 1920 Contributions-Donation 1990 Misc Revenue

20,480,037 466,412

5,093,027 97,697

5,343 23,880

730,492 7,124

25,746 397,120

855 136,489

56,901

387,857 102,792 103,042

31,364 195,992 66,676

351,594

21,290,391 535,706

6,225,173 77,643

8,691 34,536

824,894

0 5,746

708,159 0

174,235 67,566

387,706 114,692 122,642

29,164 175,030

4,040 180,662

22,702,588

525,000

6,486,948 88,950

1,050 15,000

730,300 6,000

26,000 400,000

0 138,500

57,000

388,000 94,200

103,000 31,000

195,000 66,000

100,000

0,00 0,00

0,00 0,00 0,00 0,00 0.00 0.00 0,00 0,00 0.00 0,00 0,00

0,00 0,00 0,00

0.00 0,00 0,00 0.00

24,260,000 540,000

6,920,540 95,986

0 30,000

800,000 0

25,000 375,000

0 168,032

60,000

390,000 115,000 123,000

31,000 185,000

3,000 _125,000

0.00 0.00

0.00 0.00 0.00 0.00 0,00 0.00 0.00 0.00 0.00 0.00 0,00

0.00 0.00 0,00 0.00 0.00 0.00 0.00

24,260,000 540,000

6,920,540 95,986

0 30,000

800,000 0

25,000 375,000

0 168,032

60,000

390,000 115,000 123,000

31,000 185,000

3,000 125,000

24,260,000 540,000

6,920,540 95,986

0 30,000

800,000 0

25,000 375,000

0 168,032

60,000

390,000 115,000 123,000

31,000 185,000

3,000 125,000

0.00 0.00

0.00 0.00 0.00 0.00 0,00 0.00 0.00 0,00 0.00 0.00 0,00

0,00 0.00 0,00 0.00

0.00 0.00 0.00

1000 TL Local Source 28,760,440 30,966,676 32,154,536 0,00 34,246,558 0.00 34,246,558 34,246,558 0.00

2000 Intermediate Source

2101 County School Fund 7,356 17,550 14,546 0.00 14,546 0.00 14,546 14,546 0.00

2000 TL Intermediate Source 7,356 17,550 14,546 0,00 14,546 0.00 14,546 14,546 0.00

3000 State Source

3101 School Support Fund 3103 Common Schoo! Fund

27,483,993 627,915

28,511,974 342,323

30,495,345 848,551

0.00 0.00

31,121,192 615,654

0.00 0,00

31,121,192 615,654

31,121,192 615,654

0.00 0.00

* Full Time Equivalency

Program: Revenue by Account West Linn-Wilsonville Page 2

Budget Detailed Estimate Spreadsheet

Date: 6/1912008 July 01, 2008 TO June 30, 2009

Time 11:23:21AM Fund 100 General Fund Legacy Report ID: BDS320


TWO YEARS

BUDGET THIS YEAR

2007 - 2008 BUDGET NEXT YEAR 2008 - 2009

REVENUES

3105 Ssf Transportation

3199 Other Unrestricted Grants

3299 Other Restr Grants In Aid

2005 - 2006

0 856,468 482,328

2006 - 2007

2,487,380 759,428 124,627

ADOPTED (AMENDED)

2,813,646 50,000

1,478,817

NO.OF EMPL.'

0.00 0,00 0,00

NO.OF PROPOSED EMPL.'

3,045,000 0.00 110,000 0.00

1,756,509 0.00

APPROVED

3,045,000 110,000

1,756,509

ADOPTED

3,045,000 110,000

1,756,509

NO.OF EMPL.'

0.00 0,00 0.00

3000 TL State Source 29,450,704 32,225,732 35,686,359 0.00 36,648,355 0,00 36,648,355 36,648,355 0.00

4000 Federal Source

4200 Unrestrict Fed Thru State 4801 Federal Forest Fees

31,620 202,156

0

206,596 0 0

0,00 0.00

0

0 0.00 0.00

0 0

0 0

0,00 0.00

4000 TL Federal Source 233,776 206,596 0 0,00 0 0,00 0 0 0.00

5000 Other Sources

5400 Beginning Fund Balance 961,058 812,372 493,000 0,00 2,010,480 0,00 2,010,480 2,010,480 0.00

5000 TL Other Sources

TOTAL REVENUES

961,058

59,413,334

812,372

64,228,926

493,000

68,348,441

0,00

0,00

2,010,480

72,919,939

0.00

0,00

2,010,480

72,919,939

2,010,480

72,919,939

0.00

0.00

* Full Time Equiva!ency

Program: Budget Expense Accounts by Function West Linn-Wilsonville Page 3

Budget Detailed Estimate Spreadsheet Date: 6/26/2008 July 01, 2008 TO June 30, 2009 Time 1 :07:56PM

Legacy Report ID: BDS351 Major Fund 100 General Fund


TWO YEARS

BUDGET THIS YEAR

2007 - 2008 BUDGET NEXT YEAR 2008 - 2009

REQUIREMENTS 2005- 2006 2006 - 2007

ADOPTED (AMENDED)

NO.OF EMPL: PROPOSED

NO.OF EMPL! APPROVED ADOPTED

NO. OF EMPL.'

1000 1110

1111 Primary ,K-3 Instruction 100 Salaries

111 Licensed Salaries 112 Classified Salaries 121 Subs (Temporary) Teacher 122 Subs (Temporary) Class Sa 131 Extra Duty Salaries-Gerti 132 Overtime-Classified 133 Extended Day-Certificated 134 Extended Day-Classified

100 TL Salaries

4,986,051 429,521 173,167

14,615 15,686

760 39,954

6,084 5,665,838

5,227,396 520,723 211,831

19,224 17,027

904 39,439

5,145 6,041,689

5,515,827 553,794 212,672

9,641 19,513

858 60,986 14,190

6,387,481

105.88 27,59

0,00 0.00 0,00 0,00 0,00 0,00

133.47

5,976,794 709,341 218,839

11,493 21,664

797 81,073 13,207

7,033,208

112.04 32.68

0.00 0,00 0.00 0.00 0.00 0.00

144,72

5,940,459 709,341 218,839

11,493 19,714

797 81,073 13,207

6,994,923

5,940,459 709,341 218,839

11,493 19,714

797 81,073 13,207

6,994,923

112.04 32.68

0.00 0,00 0,0 0 0,0 0 0.0 0 0,0 0

144.7 2

200 Fringe Benefits

210 Retirement 220 Socla! Security 231 Workers' Compensation 232 Unemployment Insurance 241 Medical Dental Insurance

200 TL Fringe Benefits

698,484 430,782

24,810 256

1,112,576 2,266,908

698,986 456,017

28,605 0

1,278,494 2,462,102

908,299 487,050

44,212 8,843

1,522,755 2,971,159

0,00 0,00 0.00 0.00 0.00 0,00

1,000,120 538,037

51,589 3,674

1,767,831 3,361,251

0.00 0,00 0.00 0,00 0,00 0.00

981,712 538,037

46,102 3,674

1,767,831 3,337,356

981,712 538,037

46,102 3,674

1,767,831 3,337,356

0,0 0 0,0 0 0,0 0 0,0 0 0,0 0 0.0 0

300 Purchased Services

319 Professional Service Fees 322 Repair & Maintenance Serv 324 Rentals 341 local !n District Travel 342 Out Of District Travel 355 Printing And Binding 390 Other Purchased Services

300 TL Purchased Services

4,457 24,062

3,048 1,039

935 10,353

0 43,894

1,846 23,656

5,057 0

4,882 9,541

57 45,039

0 31,640

8,995 0

9,800 7,693

0 58,128

0,00 0,00 0,00 0.00 0,00 0,00 0,00 0.00

0 31,955

8,995 0

9,800 7,693

0 58,443

0,00 0.00 0.00 0.00 0.00 0.00 0.00 0,00

0 31,955

8,995 0

9,800 7,693

0 58,443

0 31,955

8,995 0

9,800 7,693

0 58,443

0,0 0 0.0 0 0.0 0 0,0 0 0,0 0 0,0 0 0.0 0 0,0 0

400 Supplies And Materials



Budget Detailed Estimate Spreadsheet Date: Time

6/26/2008 1:07:56PM

July 01, 2008 TO June 30, 2009


BUDGET THIS YEAR BUDGET NEXT YEAR 2008 - 2009 ACCOUNT CODE AND DESCRIPTIONS

ACTUAL DATA FOR PRIOR TWO YEARS 2007 - 2008

NO. OF NO.OF ADOPTED NO.OF REQUIREMENTS PROPOSED ADOPTED APPROVED EMPL.' EMPL.' 2005- 2006 2006 - 2007 (AMENDED) EMPL.•

148,144 0.00 148,144 154,317 0.00 73,401

123,745 152,038 0.00 141,460 411 Varied (Other) Supplies 0.00 73,401

0 76,459 0.00 75,331 0.00 77,097 46,159 420 Textbooks & Publications

0.00 0 0 0.00 0

0 0.00 242 36 440 Periodicals 0.00 0

0 0 0.00 0 0.00 1,455 8,755 460 Nonconsumable Supplies

0.00 0 0

0 0.00 0 0.00 1,006 4 70 Computer Software 0 0.00 0 0 0.00

221,545 0 0.00 6,117 1,799 480 Computer Hardware

0.00 221,545 230,776 0.00 227,369 0.00 209,662 198,209 400 TL Supplies And Materials

144.72 10,612,267 10,612,267 10,683,678 144.72 9,644,137 133.47 8,758,492 8,174,849 1111 Tl Primary,K~3 Instruction 1110

1112 Intermediate lnstruct 4/5 100 Salaries

56.46 3,070,787 3,070,787 3,089,569 56.46 288,865

2,903,523 53.82 2,707,034 2,700,399 111 Licensed Salaries 13.86 288,865 288,865 13.86

70,461 279,764 14.16 259,227 225,854 112 Classified Salaries

70,461 0.00 70,461 0.00 2,895

68,476 0.00 93,313 75,752 121 Subs (Temporary) Teacher 0.00 2,895 2,895 0.00

0 2,429 0.00 5,764 3,866 122 Subs (Temporary) Class Sa

0.00 0 0 0.00 0.00

0 0.00 630 84 131 Extra Duty Salarles-Certi 52

0.00 52 52 0.00 56 0.00 0 132 Overtime-Classlfied 16

0 0 0 0.00 0 0.00 958 4,815 133 Extended Day-Certificated 2,928 0.00

3,435,988 2,928 2,928 0.00 3,146 0.00 973 134 Extended Day-Classified 1,024

70.32 3,435,988 3,454,770 70.32 3,067,899 3,257,394 67.98 3,011,810 100 TL Salaries

200 Fringe Benefits

0.00 482,228 482,228 264,291

491,269 0.00 463,201 0.00 357,533 361,572 210 Retirement 0.00 264,291 264,291 0.00 249,191 0.00 230,787 227,149 220 Social Security

22,645 0.00 22,645 25,341 0.00 22,547 0.00 13,911 231 Workers' Compensation 13,577 0.00 1,799 0.00

1,799 1,799 0.00 0 4,511 0.00 232 Unemployment Insurance 0 863,324 863,324

0.00 863,324 0.00 775,418 0.00 683,059 623,203 241 Medical Dental Insurance

1,634,287 1,634,287 1,646,024 0.00 1,514,868 0.00 1,289,329 1,221,462 200 TL Fringe Benefits


0.00 0 0 0.00

0 0.00 0 0.00 0 319 Professional Service Fees 25 31,955 31,955 31,955 0.00 31,640 0.00 22,027 22,432 322 Repair & Maintenance Serv

0.00 0 0 0.00 0 0 0.00 5,057 324 Rentals 2,990



Budget Detailed Estimate Spreadsheet Date: 6/26/2008 July 01, 2008 TO June 30, 2009 Time 1:07:56PM



TWO YEARS

BUDGET THIS YEAR

2007 - 2008 BUDGET NEXT YEAR 2008 - 2009

REQUIREMENTS

342 Out Of District Travel 355 Printing And Binding 390 Other Purchased Services


2005 - 2006

724 3,039

0 29,210

2006 - 2007

636 1,817

138 29,675

ADOPTED (AMENDED)

0 1,464

0 33,104

NO.OF EMPL.•

0.00 0.00 0.00 0.00

PROPOSED

0 1,464

0 33,419

NO.OF EMPL.'

0.00 0,00 0,00 0,00

APPROVED

0 1,464

0 33,419

ADOPTED

0 1,464

0 33,419

NO. OF EMPL.'

0,00 0.00 0.00 0.00


411 Varied (Other) Supplies 420 Textbooks & Publications 440 Periodicals 460 Nonconsumab!e Supplies 480 Computer Hardware

400 TL Supplies And Materials

60,079

122,560 832

3,004 2,525

189,000

62,173 58,232

253 4,163

10,508 135,329

77,599

75,392 0 0 0

152,991

0.00 0,00 0.00 0,00 0,00 0.00

78,764

76,522 0 0 0

155,286

0.00 0,00

0.00 0,00 0,00 0,00

75,612 73,461

0 0 0

149,073

75,612

73,461 0 0 0

149,073

0.00 0.00 0,00 0.00 0.00 0,00

1112 1120

TL Intermediate Instruct 4/5 4,451,482 4,522,232 4,958,357 67,98 5,289,499 70,32 5,252,767 5,252,767 70.32

1121 Middle Schoo! Instruction 100 Salaries

111 Licensed Salaries 112 Classified Salaries 121 Subs (Temporary) Teacher 122 Subs (Temporary) Class Sa 131 Extra Duty Salaries-Gerti 132 Overtime-Classified 133 Extended Day-Certificated 134 Extended Day-Classified

100 TL Salaries

4,213,418 176,814 167,107

3,686 0

1,413 14,012

2,536 4,578,986

4,488,485 183,211 206,294

3,325 35

1,457 6,355 4,863

4,894,025

4,955,743 184,618 153,358

2,902 0

128 12,429

4,545 5,313,723

93.11 8,31 0.00 0,00 0.00 0.00 0,00 0.00

101.42

5,318,056 226,273 157,802

3,459 0

119 16,524

4,230 5,726,463

97.05 9,87

0.00 0,00 0.00 0,00 0,00

0.00 106.92

5,285,723 226,273 157,802

3,459 0

119 16,524

4,230 5,694,130

5,285,723 226,273 157,802

3,459 0

119 16,524

4,230 5,694,130

97.05 9.87 0.00 0.00 0.00 0.00 0.00 0.00

106.92

200 Fringe Benefits

210 Retirement 220 Social Security 231 Workers' Compensation 232 Unemployment Insurance 241 Medical Dental Insurance

571,796 347,999

22,033 1,276

946,350

578,758 372,442

28,743 0

1,068,835

755,611 405,703

36,780 7,356

1,176,384

0.00 0,00 0.00 0,00 0,00

814,306 438,077

42,000 2,989

1,333,827

0.00 0,00

0.00 0,00 0,00

799,322 438,077

37,535 2,989

1,333,827

799,322 438,077

37,535 2,989

1,333,827

0.00 0.00 0.00 0.00 0.00


Program: Budget Expense Accounts by Function West Linn~Wilsonville Page 6



ACCOUNT CODE AND DESCRIPTIONS

REQUIREMENTS

ACTUAL DATTWO YEARS

2005 - 2006

A FOR PRIOR

2006 - 2007

BUDGET THIS YEAR

2007 - 2008

ADOPTED NO.OF (AMENDED) EMPL.'

BU

PROPOSED

DGET NEXT YEAR

NO.OF EMPL.'

2

APPROVED

008 - 2009

ADOPTED NO.OF EMPL.'



1,889,454 2,048,778 2,381,834 0.00 2,631,199 0.00 2,611,750 2,611,750 0.00

319 Professional Service Fees 300 14 0 0.00 0 0.00 0 0 0.00

322 Repair & Maintenance Serv 20,533 21,738 30,000 0.00 30,300 0.00 30,300 30,300 0.00

324 Rentals 104,317 109,994 114,000 0.00 114,000 0.00 114,000 114,000 0.00

341 Local In District Travel 104 0 0 0.00 0 0.00 0 0 0.00

342 Out Of District Travel 1,295 169 6,300 0.00 6,300 0.00 6,300 6,300 0.00

355 Printing And Binding 1,321 2,167 0 0.00 0 0.00 0 0 0.00

371 Pupil Tuition-Other Distr 0 1,944 0 0.00 0 0.00 0 0 0.00

390 Other Purchased Services 392 500 0 0.00 0 0.00 0 0 0.00



128,262 136,526 150,300 0.00 150,600 0.00 150,600 150,600 0.00

411 Varied (Other) Supplies 92,367 102,227 90,359 0.00 91,714 0.00 88,046 88,046 0.00

420 Textbooks & Publications 118,005 33,188 106,102 0.00 107,693 0.00 103,386 103,386 0.00

440 Periodicals 0 808 0 0.00 0 0.00 0 0 0.00

460 Nonconsumab!e Supplies 3,704 6,900 0 0.00 0 0.00 0 0 0.00

470 Computer Software 7,108 4,179 6,180 0.00 6,273 0.00 6,021 6,021 0.00

480 Computer Hardware 6,294 46,872 0 0.00 0 0.00 0 0 0.00


600 Other Objects

227,478 194,174 202,641 0.00 205,680 0.00 197,453 197,453 0.00

641 Professional Membership D 0 308 0 0.00 0 0.00 0 0 0.00

600 TL Other Objects 0 308 0 0.00 0 0.00 0 0 0.00

1121 TL Middle School Instruction 1120

1122 Ms Athletics & Activities 100 Saiaries

6,824,180 7,273,811 8,048,498 101.42 8,713,942 106.92 8,653,933 8,653,933 106.92

121 Subs (Temporary) Teacher 0 2,744 0 0.00 0 0.00 0 0 0.00

131 Extra Duty Sa!aries-Certi 309,541 366,946 323,266 0.00 358,906 0.00 326,595 326,595 0.00

133 Extended Day-Certificated 1,051 1,599 0 0.00 0 0.00 0 0 0.00

* Full Time Equlvalency




BUDGET THIS YEAR ACTUAL DATA FOR PRIOR BUDGET NEXT YEAR 2008 - 2009 ACCOUNT CODE AND DESCRIPTIONS TWO YEARS 2007 • 2008

NO.OF NO. OF ADOPTED NO.OF REQUIREMENTS PROPOSED APPROVED ADOPTED 2005- 2006 2006 - 2007 EMPL.' EMPL.'

134 Extended Day~Classified

(AMENDED) EMPL.'

110 0.00

100 TL Salaries

110 110 0.00 118 0.00 279 30 326,705 0.00 326,705 359,016 0.00 323,384 0.00 310,871 371,319

200 Fringe Benefits

210 Retirement 0.00 50,112 50,112 51,052 0.00 45,985 0.00 33,371 37,123 0.00 27,465 27,465 27,465 0.00 28,431 24,738 0.00 23,631 220 Social Security

2,353 0.00 2,353 2,633 0.00 2,238 0.00 1,677 1,848 231 Workers' Compensation 0.00


188 188 0.00 188 448 0.00 232 Unemployment Insurance 0 0 80,118 0.00 80,118 81,338 0.00 73,409 0.00 58,679 67,402


319 Professional Service Fees 0.00


12,000 12,000 12,000 0.00 25,585 12,000 0.00 22,518 0.00 12,000 12,000 12,000 0.00 12,000 0.00 22,518 25,585


412 Athletic Supplies 18,066 0.00 18,066 18,819 0.00 18,540 0.00 14,807 10,596 0.00 0 0 0.00 0 0 0.00 0 3,787 460 Nonconsumable Supplies

18,066 0.00 18,066 18,819 0.00 14,383 18,540 0.00 14,807 400 TL Supplies And Materials

0.00 436,889 471,173 0.00 436,889 427,333 0.00 406,875 478,689 1122 Tl Ms Athletics & Activities 1130

1131 High School Instruction 100 Salaries

111 Licensed Salaries 6,126,847 113.12 6,126,847 6,164,324 113.12 5,345,058 5,626,503 106.55 5,128,304 3.00 68,508 68,508 68,508 3.00 58,782 61,654 2.69 112 Classified Salaries 44,215 0.00 205,748 205,748 205,748 0.00 199,950 0.00 184,065 184,844 121 Subs (Temporary) Teacher

1,290 0.00 1,290 1,290 0.00 1,082 0.00 122 Subs (Temporary) Class Sa 1,080 965 0.00 4,837 4,837 5,315 0.00 4,787 0.00 131 Extra Duty Sa!aries-Certi 1,263 2,191 0.00 0 0 0.00 0 0 0.00 132 Overtime-Classified 30 0

5,810 0.00 5,810 0.00 5,810 4,370 0.00 133 Extended Day-Certificated 28,846 18,419 0.00

100 TL Salaries

1,449 1,449 1,449 0.00 880 1,557 0.00 134 Extended Day-Classified 3,581 6,414,489 116.12 6,414,489 6,452,444 116.12 5,391,384 5,611,139 5,899,903 109.24






TWO YEARS

BUDGET THIS YEAR

2007 - 2008 BUDGET NEXT YEAR 2008 - 2009

REQUIREMENTS 2005- 2006 2006 - 2007

ADOPTED !AMENDED)

NO. OF EMPL.' PROPOSED

NO. OF EMPL.' APPROVED ADOPTED

NO.OF EMPL.'

200 Fringe Benefits

210 Retirement

220 Social Security 231 Workers' Compensation 232 Unemployment Insurance

241 Medical Dental Insurance


675,996 409,186

26,566 1,861

1,073,338 2,186,947

677,401 424,404

26,473 750

1,198,913 2,327,941

838,967 451,342

40,839 8,167

1,276,628 2,615,943

0.00 0.00 0.00 0.00 0.00 0.00

917,541 493,613

47,326 3,375

1,464,068 2,925,923

0.00 0,00 0,00 0.00 0.00 0.00

900,657 493,613

42,290 3,375

1,464,068 2,904,003

900,657 493,613

42,290 3,375

1,464,068 2,904,003

0.00 0.00 0,00 0.00 0.00 0.00

300 Purchased Seivices

316 Data Processing 319 Professional Seivice Fees 322 Repair & Maintenance Serv 324 Rentals 341 Local In District Travel 342 Out Of District Travel 355 Printing And Binding 371 Pupil Tuition-Other Distr 390 Other Purchased Services


740 3,702

30,158 2,339

438 3,840 2,134

58,975 0

102,326

346 3,572

37,057 5,539

0 71

0 81,393

1,672 129,650

4,000 6,000

36,000 18,000

0 4,200

0 60,000

0 128,200

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4,000 6,000

39,660 18,000

0 4,200

0 80,000

2,000 153,860

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4,000 6,000

39,660 18,000

0 4,200

0 80,000

2,000 153,860

4,000 6,000

39,660 18,000

0 4,200

0 80,000

2,000 153,860

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


411 Varied (Other) Supplies 420 Textbooks & Publications

440 Periodicals 460 Nonconsumable Supplies 470 Computer Software 480 Computer Hardware 490 Graduation Expense


90,374 231,217

398 3,946

18,656 0

22,333 366,924

125,771 112,855

0 13,496 52,628 76,674 18,850

400,274

103,295 241,942

0 0

8,240 0

22,660 376,137

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

109,844 246,571

0

0 9,364

0 23,000

388,779

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

105,451 236,708

0

0 8,990

0 22,080

373,229

105,451 236,708

0 0

8,990 0

22,080 373,229

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

500 n/a

541 Initial Additional Equipm 9,850 1,588 0 0.00 0 0.00 0 0 0.00

""Full Time Equiva!ency





TWO YEARS

BUDGET THIS YEAR

2007 - 2008 BUDGET NEXT YEAR 2008 - 2009

500

REQUIREMENTS

TL n/a

2005 - 2006

9,850

2006 - 2007

1,588

ADOPTED (AMENDED)

0

NO. OF EMPL:

0.00

PROPOSED

0

NO.OF EMPL:

0.00

APPROVED

0

ADOPTED

0

NO. OF EMPL:

0.00

600 Other Objects

641 Professional Membership D 642 Other Dues & Fees

600 TL Other Objects

0 4,800 4,800

48 2,105 2,153

0 4,000 4,000

0.00 0.00 0.00

1,000 4,000 5,000

0.00 0.00 0.00

1,000 4,000 5,000

1,000 4,000 5,000

0.00 0.00 0.00

1131 TL High School Instruction 8,062,231 8,472,745 9,024,183 109.24 9,926,006 116.12 9,850,581 9,850,581 116.12

1130

1132 Hs Athletics & Activities 100 Salaries

112 Classified Salaries 121 Subs (Temporary) Teacher 122 Subs (Temporary) Class Sa 131 Extra Duty Sa!arfes-Certi 133 Extended Day-Certificated 134 Extended Day-Classified

100 TL Salaries

34,558 9,952 2,118

730,154 3,330

506 780,618

41,528 14,829 11,278

788,806 6,323 5,106

867,870

51,892 13,219

0 799,206

0 396

864,713

1.88 0.00 0.00 0.00 0.00 0.00 1.88

56,619 13,602

0 921,319

0 369

991,909

2.20 0.00 0.00 0.00 0.00 0.00 2.20

56,619 13,602

0 838,377

0 369

908,967

56,619 13,602

0 838,377

0 369

908,967

2.20 0.00 0.00 0.00 0.00 0.00 2.20

200 Fringe Benefits

210 Retirement 220 Social Security 231 Workers' Compensation 232 Unemployment Insurance 241 Medical Dental Insurance


67,069 61,923

3,927 283

11,594 144,796

70,148 68,367

4,201 0

15,404 158,120

122,962 66,150

5,986 1,197

20,517 216,812

0.00 0.00 0.00 0.00 0.00 0.00

136,432 75,881

7,277 519

23,444 243,553

0.00 0.00 0.00 0.00 0.00 0.00

133,921 75,881

6,502 519

23,444 240,267

133,921 75,881

6,502 519

23,444 240,267

0.00 0.00 0.00 0.00 0.00 0.00


319 Professional Service Fees 322 Repair & Maintenance Serv 324 Rentals 342 Out Of Dfstrfct Travel 355 Printing And Binding

102,603 14,143

5,829 4,830

146

108,189 11,894

2,759 2,857

0

60,000 15,000

5,000 8,200

0

0.00 0.00 0.00 0.00 0.00

60,000 15,150

5,000 8,200

0

0.00 0.00 0.00 0.00 0.00

60,000 15,150

5,000 8,200

0

60,000 15,150

5,000 8,200

0

0.00 0.00 0.00 0.00 0.00




6/26/2008 1 :07:56PM

July 01, 2008 TO June 30, 2009


BUDGET THIS YEAR BUDGET NEXT YEAR 2008 - 2009 ACTUAL DATA FOR PRIOR ACCOUNT CODE AND DESCRIPTIONS TWO YEARS 2007 • 2008

NO.OF NO.OF ADOPTED NO.OF REQUIREMENTS PROPOSED APPROVED ADOPTED 2006 - 2007 2005· 2006 EMPL.' EMPL.'

390 Other Purchased Services

(AMENDED) EMPL.' 0.00

88,350 0 0 0.00 0 0 0.00 3,202 0

88,350 0.00 88,350 0.00 88,200 0.00 125,699 130,753 300 TL Purchased Services


20,073 0.00 20,073 93,342

20,909 0.00 20,600 0.00 13,483 14,385 411 Varied (Other) Supplies 0.00 93,342 97,232 0.00 95,795 0.00 61,850 72,986 412 Athletic Supplies

9,577 0.00 0.00

9,577 9,976 0.00 8,169 9,829 0.00 0 413 Supplies For Equipment Re 0

0.00 0 0.00 0 0 0.00 1,708 30 460 Nonconsumable Supplies

0 0.00

0 0.00 0 0 0.00 77 0 470 Computer Software 122,992 122,992 128,117 0.00 126,224 0.00 84,434 88,254 400 TL Supplies And Materials

500 n/a

0.00 0 0 0.00 0 7,900 0 0.00 530 Improvements Other Than 8 0 0.00

0 0 0 0.00 0 0 0.00 2,580 0 541 Initial Additional Equipm

0.00 0 0 0.00 7,900 0 0.00 2,580 500 TL n/a

600 Other Objects

28,000 0.00 28,000 28,000

28,000 0.00 28,000 0.00 25,831 23,801 642 Other Dues & Fees 0.00 28,000 28,000 0.00 25,831 28,000 0.00 23,801 600 TL Other Objects

2.20 1,388,576 1,388,576 1,479,929 2.20 1,323,949 1.88 1,170,802 1,269,854 1132 TL Hs Athletics & Activities 1140

1140 Pre-Kindergarten Instruct 100 Salaries

171,398 3.00 171,398 172,447 3.00 160,324 170,484 3.00 149,008 111 Licensed Salaries 49,557 2.59 49,557 49,557 2.59 34,650 1.94 30,348 29,344 112 Classified Salaries

0.00 7,639 7,639 7,639 0.00 1,291 7,424 0.00 1,622 121 Subs (Temporary) Teacher 0.00 101 101 0.00 101 85 0.00 524 122 Subs (Temporary) Class Sa 1,089 0.00 0 0 0.00 0 0 0.00 131 Extra Duty Salaries-Gerti 0 560 0.00 0 0 0.00 0 0 0.00 30 0 132 Overtime-Classified 0.00 0 0 0.00 0 0 0.00 5,280 4,250 133 Extended Day-Certificated

1,311 0.00 5.59

1,311 1,311 0.00 1,408 0.00 1,047 741 134 Extended Day-Classified 230,006 230,006 231,055 5.59 199,068 214,051 4.94 186,390 100 TL Salaries

* Fu!! Time Equiva!ency



6/26/2008 1:07:56PM

July 01, 2008 TO June 30, 2009


BUDGET THIS YEAR ACTUAL DATA FOR PRIOR BUDGET NEXT YEAR 2008 - 2009 ACCOUNT CODE AND DESCRIPTIONS TWO YEARS 2007 - 2008

NO.OF NO. OF ADOPTED NO.OF REQUIREMENTS PROPOSED APPROVED ADOPTED 2005 - 2006 EMPL.' 2006 - 2007 EMPL.'

200 Fringe Benefits

210 Retirement

(AMENDED) EMPL.'

0.00 32,252 32,252 32,857 0,00 22,758 30,438 0.00 22,576 17,675 0.00 17,675 17,675 0.00 14,183 16,375 0.00 13,919 220 Social Security

0.00 1,514 1,514 1,694 0.00 1,481 0,00 930 231 Workers' Compensation 885 0.00 121 121 0.00 121 296 0,00 0 232 Unemployment Insurance 0 0.00 0,00

65,791 65,791 0.00 65,791 54,960 0.00 34,186 36,994 241 Medical Dental Insurance 117,353 117,353 118,138 0,00 103,550 0,00 74,865 71,566 200 Tl Fringe Benefits


319 Professional Service Fees 0.00


0 0 0.00 0 0 0.00 3,640 0 0.00 0 0 0,00 0 0.00 0 3,640 0


411 Varied (Other) Supplies 0,00


7,227 7,227 7,528 0,00 7,416 0,00 4,725 2,471 0.00

1140 TL Pre~Kindergarten Instruct

7,227 7,227 7,528 0.00 4,725 7,416 0.00 2,471

5,59 354,586 354,586 356,721 5,59 325,017 4,94 260,427 282,298 1210

1210 Talented And Gifted 100 Salaries

111 Licensed Salaries 1,70 103,080 103,080 103,710 1.70 100,206 1,70 64,929 93,904 0.81

100 TL Salaries

24,201 24,201 24,201 0,81 23,063 0.75 21,336 22,803 112 Classified Salaries 2.51 127,281 127,911 2.51 127,281 116,707 123,269 2.45 86,265

200 Fringe Benefits

210 Retirement 0.00 17,855 18,189 0.00 17,855 17,529 0,00 21,631 28,040 0.00 9,784 9,784 0.00 9,784 9,431 0,00 21,836 220 Socia! Security 17,734 0.00 839 938 0.00 839 853 0.00 1,370 231 Workers' Compensation 1,376 0,00 67 67 0,00 67 170 0,00 232 Unemployment Insurance 0 0 0.00


30,153 30,153 0,00 30,153 27,581 0,00 27,449 241 Medical Dental Insurance 19,519 0.00 58,698 59,131 0.00 58,698 55,564 0,00 78,695 60,260






TWO YEARS

BUDGET THIS YEAR

2007 - 2008

BUDGET NEXT YEAR 2008 - 2009

REQUIREMENTS 2005- 2006 2006 - 2007

ADOPTED (AMENDED)

NO.OF EMPL.' PROPOSED

NO.OF EMPL! APPROVED ADOPTED

NO.OF EMPL.'


312 lnstruc Prag Improve Serv 319 Professional Service Fees 324 Rentals 355 Printing And Binding

300 Tl Purchased Services

358 168,381

35 289

169,063

0 190,298

0 93

190,391

0 147,000

0 0

147,000

0.00 0.00 0.00 0.00 0.00

0 147,000

0 0

147,000

0.00 0.00 0.00 0.00 0.00

0 147,000

0 0

147,000

0 147,000

0 0

147,000

0.00 0.00 0.00 0.00 0.00


411 Varied (Other) Supplies 415 Testing Materials

460 Nonconsumable Supplies 470 Computer Software 480 Computer Hardware

400 Tl Supplies And Materials

20,708 0

1,470 89

3,399 25,666

26,689 105

0 0 0

26,794

21,220 2,226

0 0 0

23,446

0.00 0.00

0.00 0.00 0.00 0.00

21,540 2,261

0 0 0

23,801

0.00 0.00 0.00 0.00 0.00 0.00

20,680 2,170

0 0 0

22,850

20,680 2,170

0 0 0

22,850

0.00 0.00

0.00 0.00 0.00 0.00

600 Other Objects

641 Professional Membership D

600 TL Other Objects

35 35

0 0

0 0

0.00 0.00

0 0

0.00 0.00

0 0

0 0

0.00 0.00

1210 TL Talented And Gifted 341,289 412,587 349,279 2.45 357,843 2.51 355,829 355,829 2.51

1220

1221 High Needs Students 100 Salaries

111 Licensed Salaries 112 Classified Salaries 121 Subs (Temporary) Teacher 122 Subs (Temporary) Class Sa 131 Extra Duty Salaries-Gerti

132 Overtime-Classified 133 Extended Day-Certificated 134 Extended Day-Classified

100 TL Salaries

489,658 499,796

25,959 12,594

1,467 276

14,111 11,334

1,055,195

466,301 482,931

21,957 9,504

0 474

6,686 9,633

997,486

520,454 510,521

19,027 6,468

0 275

4,160 13,023

1,073,928

11.55 27.14

0.00 0.00 0.00 0.00 0.00 0.00

38.69

748,295 680,521

19,578 7,711

0 255

5,530 12,122

1,474,012

14.25 32.80

0.00 0.00 0.00 0.00 0.00 0.00

47.05

743,746 680,521

19,578 7,711

0 255

5,530 12,122

1,469,463

743,746 680,521

19,578 7,711

0 255

5,530 12,122

1,469,463

14.25 32.80

0.00 0.00 0.00 0.00 0.00 0.00

47.05




6/26/2008 1:07:56PM

July 01, 2008 TO June 30, 2009


BUDGET THIS YEAR BUDGET NEXT YEAR 2008 - 2009 ACTUAL DATA FOR PRIOR ACCOUNT CODE AND DESCRIPTIONS TWO YEARS 2007 - 2008

NO.OF NO.OF ADOPTED NO.OF REQUIREMENTS PROPOSED APPROVED ADOPTED 2005- 2006 2006 - 2007 EMPL.' EMPL.'

200 Fringe Benefits

(AMENDED) EMPL.'

205,748 0.00 205,748 112,760

209,605 0.00 104,738 152,712 0.00 117,933 210 Retirement 0.00 112,760

9,662 112,760 0.00 75,935 82,155 0.00 79,423 220 Social Security

0.00 9,662 0.00

10,811 0.00 5,328 7,435 0.00 5,141 231 Workers' Compensation 768 768 768 0.00 1,485 0.00 0 232 Unemployment Insurance 1,593

529,269 0.00 529,269 858,207

529,269 0.00 297,726 412,240 0.00 297,223 241 Medical Dental Insurance 858,207 0.00 863,213 0.00 483,727 656,027 0.00 501,313 200 TL Fringe Benefits


11,000 0.00 11,000 0.00

11,000 0.00 21,888 11,000 0.00 10,687 319 Professtonal Service Fees 0 0

20,000 0 0.00 0 0.00 0 341 Local fn District Travel 292

0.00 20,000 20,000 0.00 0 25,000 0.00 3,594 371 Pupil Tuition-Other Distr 0 0.00

31,000 0 0 0.00 0 0.00 0 541 390 Other Purchased Services

0.00 31,000 31,000 0.00 36,000 0.00 21,888 15,114 300 TL Purchased Services


4,543 4,543 0.00 0.00

4,730 0.00 4,059 4,664 0.00 3,311 411 Varied (Other) Supplies 4,543 4,543 4,730 0.00 4,664 0.00 4,059 3,311 400 TL Supplies And Materials

2,363,213 47.05 2,363,213 2,372,955 47.05 1,507,160 1,770,619 38.69 1,574,933 1221 TL High Needs Students 1220

1227 Extended School Year 100 Salaries

6,913 0.00 6,913 6,913 0.00 2,406 5,200 0.00 133 Extended Day-Certificated 0 0.00

6,913 0 0 0 0.00 0 0.00 419 134 Extended Day-Classified 0

0.00 6,913 6,913 0.00 2,825 5,200 0.00 0 100 TL Salaries

200 Fringe Benefits

965 0.00 965 983 0.00 739 0.00 333 210 Retirement 0 529 0.00 529 529 0.00 398 0.00 215 0 220 Social Security 46 0.00 46 51 0.00 36 0.00 13 231 Workers' Compensation 0

4 0.00 4 4 0.00 0 7 0.00 232 Unemployment Insurance 0

" Full Time Equiva!ency

Program: Budget Expense Accounts by Function West Unn-Wilsonville Page 14


6/26/2008 1 :07:56PM

July 01, 2008 TO June 30, 2009



ACTUAL DATA FOR PRIOR TWO YEARS 2007 • 2008

NO.OF NO.OF ADOPTED NO.OF REQUIREMENTS PROPOSED ADOPTED APPROVED EMPL.' 2005· 2006 2006 • 2007 EMPL.' (AMENDED) EMPL.' 0,00 1,544 1,544 1,567 0,00 1,180 0,00 561 0 200 TL Fringe Benefits

8,457 0.00 8,457 8,480 0,00 3,386 6,380 0,00 0 1227 TL Extended School Year 1250

1250 Resource Rooms 100 Salaries

1,545,247 29.45 1,545,247 335,441

1,554,699 29,45 1,428,978 29.06 1,323,358 1,337,373 111 Licensed Salaries 16,04 335,441

39,444 335,441 16.04 333,049 17.07 312,950 253,071 112 Classified Salaries

0,00 39,444 6,351

39,444 0.00 43,274 38,331 0.00 48,948 121 Subs (Temporary) Teacher 0.00 6,351 0.00

6,351 0.00 5,328 0.00 5,946 6,979 122 Subs (Temporary) Class Sa 0 6

0 0.00 0 0 0.00 245 131 Extra Duty Salaries-Gerti 2,076 0.00 6 0.00 6 6 0.00 132 75 132 Overtime-Classified

0 0.00 0 0.00 0 0 0,00 5,411 133 Extended Day-Certificated 4,160 3,104 0.00

1,929,593 3,104 3,104 0.00 3,335 0.00 4,508 134 Extended Day-Classified 2,651

45.49 1,929,593 1,939,045 45.49 1,809,027 46.13 1,695,824 1,655,333 100 TL Salaries

200 Fringe Benefits

0.00 270,660 270,660 275,736 0.00 198,371 257,243 0.00 200,493 210 Retirement 148,332 0.00 148,332 148,332 0.00 138,391 0.00 123,386 126,778 220 Socla! Security

12,707 0.00 12,707 14,220 0.00 12,523 0.00 7,842 231 Workers' Compensation 7,460 1,011 0.00 1,011 1,011 0.00 0 2,504 0.00 964 232 Unemployment Insurance

543,756 0.00 0.00

543,756 543,756 0.00 514,813 0.00 460,883 241 Medical Dental Insurance 395,538 976,466 976,466 983,055 0.00 793,874 925,474 0.00 727,841 200 TL Fringe Benefits


0.00 0 0 0.00 0 0 0.00 8,332 43,449 319 Professional Service Fees 0 0.00 0

0 0.00 0 0 0.00 0 355 Printing And Binding 93 0.00 0 0.00 0 0.00

0 0.00 17,543 15,069 371 Pupil Tuition-Other Distr 40,000 40,000

40,000 40,000 0.00 25,325 40,000 0.00 5,666 373 Tuition-Private Schools 0.00 40,000 40,000 0.00 51,200 40,000 0.00 64,277 300 TL Purchased Services


6,816 0.00 6,816 7,104 0.00 10,163 6,998 0.00 411 Varied (Other) Supplies 5,648


Program: Budget Expense Accounts by Function West Linn•Wilsonville Page 15


6/26/2008 1:07:56PM

July 01, 2008 TO June 30, 2009


BUDGET THIS YEAR ACTUAL DATA FOR PRIOR BUDGET NEXT YEAR 2008 - 2009 ACCOUNT CODE AND DESCRIPTIONS TWO YEARS 2007 · 2008

NO.OF NO.OF ADOPTED NO.OF REQUIREMENTS PROPOSED APPROVED ADOPTED 2005· 2006 2006 - 2007 EMPL.' EMPL!

415 Testing Materials

(AMENDED) EMPL.' 0,00 0 0 0 0.00 0 0,00 84 0 0.00 13,442 13,442 14,001 0.00 10,204 13,793 0.00 420 Textbooks & Publications 10,012 0.00 0 0 0 0.00 0 0.00 160 440 Periodicals 0 0.00 0 0 0 0.00 0 0 0.00 470 Computer Software 190 0.00


0 0 0 0.00 3,522 0 0.00 480 Computer Hardware 0 20,258 20,258 0.00 21,105 0.00 24,133 20,791 0.00 15,850

2,966,317 2,966,317 45.49 2,983,205 45.49 2,565,031 2,795,292 46.13 1250 TL Resource Rooms 2,463,301 1280

1280 Alternative Education 100 Salaries

20,457 0.40 20,457 28,120 0.67 20,582 0.40 27,101 111 Licensed Salaries 28,319 21,110 0.75 21,110 21,110 0.75 0 0.00 0 112 Classified Salaries 11,130

0.00 386 386 386 0.00 375 0.00 641 121 Subs (Temporary) Teacher 859 22 0.00 24 0.00 22 22 0.00 0 131 Extra Duty Sa!aries-Certi 0

8 0.00 8 0.00 8 0 9 0.00 132 Overtime-Classified 0 0.00 0 0 0 0.00 0 0.00 0 133 Extended Day-Certificated 420 0.00

100 TL Salaries

111 0.00 111 111 119 0.00 0 134 Extended Day-Classified 71 1.15 42,094 42,094 42,221 1.15 28,645 0.67 27,742 40,799

200 Fringe Benefits

5,893 0.00 5,893 6,004 0.00 2,701 4,074 0.00 4,779 210 Retirement 3,231 3,231 0.00 2,191 0.00 3,231 0.00 2,123 220 Social Security 3,121

277 277 0.00 310 0.00 125 199 0.00 231 Workers' Compensation 196 22 22 0.00 22 0.00 0 40 0.00 232 Unemployment Insurance 0

13,056 0.00


13,056 13,056 0.00 7,855 0.00 241 Medical Dental Insurance 8,287 12,653 22,479 22,479 0.00 14,359 0.00 22,623 0.00 13,236 20,749

1.15 64,573 64,573 64,844 1.15 43,004 0.67 40,978 1280 TL Alternative Education 61,548 1280

1288 Charter Schools 100 Salaries

0 0.00 0 0.00 0 27,746 29,242 1.63 112 Classified Sa!aries 25,202 0.00 510 0.00 510 510 0 428 0.00 122 Subs (Temporary) Class Sa 0




6/2612008 1:07:56PM

July 01, 2008 TO June 30, 2009



NO.OF NO.OF ADOPTED NO.OF REQUIREMENTS PROPOSED APPROVED ADOPTED 2005- 2006 2006 - 2007 EMPL.' EMPL.'

132 Overtime-Classified

(AMENDED) EMPL.'

32 0.00 32 35 0,00 32 0.00 0 0 533 0.00

100 TL Salaries

533 0,00 533 573 0.00 139 928 134 Extended Day-Classified 1,075 0.00 1,075 1,075 0.00 30,278 1.63 27,885 26,130

200 Fringe Benefits

210 Retirement 151 0.00 154 0,00 151 4,306 0,00 2,617 1,834 82 0.00 82 82 0.00 1,975 2,316 0,00 1,908 220 Socia! Security

0.00 0,00

7 8 0,00 7 210 0,00 144 231 Workers' Compensation 139 0 0 0.00 0 42 0.00 0 232 Unemployment Insurance 0 0 0.00

240 0 0.00 0 9,184 16,626 0.00 9,550 241 Medical Dental Insurance

0.00 240 244 0,00 13,920 23,500 0.00 13,431 200 TL Fringe Benefits


360 Charter School Payments 575,075 0.00 575,075 575,075 0.00 955,336 1,000,710 0.00 787,031 0 0.00


0 0.00 0 0 0.00 0 380 Noninstr Tech & Prof Ser 682 575,075 0.00

1288 TL Charter Schools

575,075 575,075 0.00 1,000,710 0,00 955,336 787,713

576,390 0.00 576,390 576,394 0,00 997,141 1,054,488 1,63 827,274

1290 Other Special Programs

1291 English Second Language 100 Salaries

111 Licensed Salaries 525,552 10.20 525,552 528,766 10,20 295,364 427,984 9.10 279,075 13,677 0.81 13,677 13,677 0.81 13,693 0,81 65,489 13,072 112 Classified Salaries

0 0.00 0 0.00 0 92,301 1.00 75,841 113 Administrator Salaries 0 4,813 0,00 4,813 4,813 0.00 4,678 0.00 9,677 121 Subs (Temporary) Teacher 9,753

0 0.00 0 0 0.00 0 0.00 348 122 Subs (Temporary) Class Sa 1,656 0 0.00

132 Overtime-Classified

0 0.00 0 0 0.00 0 131 Extra Duty Sa!ar(es-Certi 105 125 0.00 125 125 0.00 135 0.00 0 27

0 0.00 0 0.00 0 0 0.00 0 133 Extended Day-Certificated 1,346 150 0.00

100 TL Salaries

150 161 0,00 150 0.00 105 134 Extended Day-Classified 1,541 544,317 11.01 544,317 547,531 11.01 538,952 10,91 394,407 358,992

200 Fringe Benefits



Budget Detailed Estimate Spreadsheet Date: 6/2612008 July 01, 2008 TO June 30, 2009 Time 1:07:56PM


ACCOUNT CODE AND DESCRIPTIONS

REQUIREMENTS

ACTUAL DATTWO YEARS

2005- 2006

A FOR PRIOR

2006 - 2007

BUDGET THIS YEAR

2007 - 2008

ADOPTED NO, OF

(AMENDED) EMPL,'

BU

PROPOSED

DGET NEXT YEAR

NO,OF EMPL,'

2

APPROVED

008 - 2009

ADOPTED NO,OF EMPL,'

210 Retirement 42,406 41,928 76,638 0,00 77,860 0,00 76,427 76,427 0,00

220 Social Security 27,312 29,293 43,619 0,00 41,882 0,00 41,882 41,882 0,00

231 Workers' Compensation 1,679 1,780 3,732 0,00 4,012 0,00 3,586 3,586 0,00

232 Unemployment Insurance 0 0 748 0.00 287 0.00 287 287 0.00

241 Medical Dental Insurance 89,521 89,437 129,207 0.00 137,763 0.00 137,763 137,763 0,00



160,918 162,438 253,944 0.00 261,804 0.00 259,945 259,945 0.00

371 Pupil Tuition-Other Distr 0 1,896 0 0,00 0 0,00 0 0 0,00



0 1,896 0 0.00 0 0.00 0 0 0,00

411 Varied (Other) Supplies 0 200 721 0.00 732 0.00 703 703 0.00

420 Textbooks & Publications 0 347 1,339 0.00 1,359 0.00 1,305 1,305 0.00

480 Computer Hardware 0 828 0 0.00 0 0,00 0 0 0.00

400 TL Supplies And Materials 0 1,375 2,060 0,00 2,091 0,00 2,008 2,008 0.00

1291 TL English Second Language 1290 Other Special Programs

1299 Other Programs - Crest

100 Salaries

519,910 560,116 794,956 10.91 811,426 11.01 806,270 806,270 11.01

111 Licensed Salaries 67,328 68,679 63,435 1.00 63,852 1.00 63,464 63,464 1.00

112 Classified Salaries 36,770 33,633 39,120 1.50 50,191 1.50 50,191 50,191 1.50

131 Extra Duty Salaries-Gerti 0 4,505 3,301 0.00 3,665 0,00 3,335 3,335 0.00

133 Extended Day-Certificated 4,564 0 0 0,00 0 0.00 0 0 0.00

134 Extended Day-Classified 18,882 18,688 35,362 0.00 32,915 0.00 32,915 32,915 0.00

100 TL Salaries

200 Fringe Benefits

127,544 125,505 141,218 2.50 150,623 2,50 149,905 149,905 2.50

210 Retirement 15,326 14,834 20,081 0.00 21,419 0.00 21,025 21,025 0.00

220 Socla! Security 9,692 9,510 10,803 0.00 11,522 0.00 11,522 11,522 0.00

231 Workers' Compensation 592 590 977 0.00 1,104 0,00 987 987 0,00


;, Full Time Equivalency



6/26/2008 1 :07:56PM

July 01, 2008 TO June 30, 2009


BUDGET THIS YEAR BUDGET NEXT YEAR 2008 • 2009 ACTUAL DATA FOR PRIOR ACCOUNT CODE AND DESCRIPTIONS TWO YEARS 2007 · 2008

NO.OF NO. OF ADOPTED NO.OF REQUIREMENTS PROPOSED ADOPTED APPROVED 2005· 2006 2006 · 2007 EMPL.' EMPL.' (AMENDED) EMPL.•

28,644 0.00 28,644 62,257

28,644 0.00 27,024 0.00 20,689 19,834 241 Medical Dental Insurance 62,257 0.00 62,768 0.00 45,623 59,080 0.00 45,444 200 TL Fringe Benefits


10,000 0.00 10,000 10,000 0.00 10,000 0.00 6,690 12,249 319 Professional Service Fees 700 0.00

0 700 700 0.00 700 0.00 8,965 7,339 324 Rentals

0.00 0 0 0.00 0 0.00 3,812 982 340 Travel Expenses 2,663 0.00 2,663 2,663 0.00 2,483 540 0.00 1,494 341 Loca! In District Travel 2,000 0.00

0.00 2,000 2,000 0.00 1,669 2,000 0.00 4,263 342 Out Of District Travel

0 0.00

0 0 0.00 0 0.00 128 56 351 Telephone 366 366 366 0.00 366 0.00 82 178 355 Printing And Binding

0 0.00 0 0 0.00 0 0.00 255 389 Permits, Plan Review, Etc 0 400 0.00

16,129 400 400 0.00 400 0.00 902 787 390 Other Purchased Services

0.00 16,129 16,129 0.00 30,545 14,006 0.00 21,789 300 TL Purchased Services


15,507 15,507 0.00 15,507

16,153 0.00 15,914 0.00 10,254 12,241 411 Varied (Other) Supplies 0.00 15,507 16,153 0.00 10,254 15,914 0.00 12,241 400 Tl Supplies And Materials

500 n/a

0 0.00 0.00

0 0.00 0 0 0.00 7,643 541 Initial Additional Equipm 0 0 0 0 0.00 0 0.00 7,643 0 500 TL n/a

600 Other Objects

2,000 2,000 0.00 2,000 0.00 2,000 0.00 1,685 0 642 Other Dues & Fees 0.00

2,000 0 0 0 0.00 0 0.00 414 659 Other Ins & Judgements 64

0.00 2,000 2,000 0.00 2,000 0.00 1,749 414 600 Tl Other Objects

245,798 2.50 245,798 247,673 2.50 219,984 232,218 2.50 208,767 1299 TL Other Programs ~ Crest 1400

1400 Summer Schoo! 100 Salaries

51,849 0.00 51,849 51,849 0.00 37,982 39,002 0.00 35,060 133 Extended Day-Certificated



Budget Detalled Estimate Spreadsheet Date: 6/26/2008 July 01, 2008 TO June 30, 2009 Time 1 :07:56PM



ACTUAL DATA FOR PRIOR TWO YEARS 2007 - 2008

NO.OF NO. OF ADOPTED NO.OF REQUIREMENTS PROPOSED APPROVED ADOPTED 2005- 2006 EMPL.' EMPL.' 2006 - 2007 (AMENDED) EMPL.' 2,172 0.00 2,172 2,172 0.00

54,021 0.00 2,334 0.00 3,960 3,513 134 Extended Day-Classified

54,021 0.00 54,021 41,336 0.00 41,942 38,573 100 TL Salaries

200 Fringe Benefits

7,541 0.00 7,541 7,682 0.00 4,132

5,121 5,878 0.00 4,508 21 O Retirement 4,132 0.00 4,132 0.00

354 3,162 0.00 3,084 2,948 220 Socia! Security

354 0.00 396 0.00 28

286 0.00 176 178 231 Workers' Compensation 0.00 28 28 0.00

12,238 0.00 57 0.00 0 385 232 Unemployment Insurance

12,055 0.00 12,055 9,383 0.00 8,381 8,019 200 TL Fringe Benefits


0 0.00 0 0 0.00 0

0 0.00 0 712 355 Printing And Binding 0.00 0 0.00 0

0 0 0.00 3,735 0 390 Other Purchased Services

0 0.00 0 0.00 0 0.00 3,735 712 300 TL Purchased Services


0.00 0 0 0

0 0.00 0 0.00 530 16 411 Varied (Other) Supplies 0 0.00 0 0.00 0 0.00 530 16 400 TL Supplies And Materials

66,076 0.00 66,076 66,259 0.00 44,410,027 555.58

50,719 0.00 54,588 47,320 1400 TL Summer School 555.58 44,002,522 44,002,522 40,848,429 521.91 35,395,188 37,419,092 1000 TL

2000 2120 Guidance Service

2122 Counseling 100 Salaries

15.30 819,327 819,327 824,339 15.30 112,917

722,637 785,792 15.30 709,386 111 Licensed Salaries 4.00 112,917

0 112,917 4.00 129,833 112,599 4.00 131,175 112 Classified Salaries

0.00 0 0

0 0.00 0 0.00 7,267 11,903 121 Subs (Temporary) Teacher 0.00 0

4,536 0 0.00 0 0.00 3,724 122 Subs (Temporary) Class Sa 0

0.00 4,536 0

4,985 0.00 4,490 0.00 6,054 4,200 131 Extra Duty Salaries-Gerti 0.00 0

921 0 0.00 0 0.00 24 0 132 Overtime-Classified

0.00 921 937,701

921 0.00 693 0.00 5,606 6,946 133 Extended Day-Certificated 937,701 19.30 943,162 19.30 903,574 19.30 875,145 863,610 100 Tl Salaries


Program: Budget Expense Accounts by Function West Llnn-Wilsonvrne Page 20

Budget Detailed Estimate Spreadsheet Date: 6/26/2008 July 01, 2008 TO June 30, 2009 Time 1 :07:56PM


BUDGET THIS YEAR BUDGET NEXT YEAR 2008 - 2009 ACTUAL DATA FOR PRIOR ACCOUNT CODE AND DESCRIPTIONS TWO YEARS 2007 - 2008

REQUIREMENTS 2005- 2006 2006 - 2007

ADOPTED (AMENDED)

NO.OF EMPL: PROPOSED

200 Fringe Benefits

210 Retirement 105,607 98,338 128,486 0.00 134,117

220 Social Security 65,658 66,725 69,125 0.00 72,151

231 Workers' Compensation 3,908 4,002 6,254 0.00 6,918

232 Unemployment Insurance 0 0 1,252 0.00 492

241 Medical Dental Insurance 200,375 210,404 220,177 0.00 236,322

200 TL Fringe Benefits 375,548 379,469 425,294 0.00 450,000


322 Repair & Maintenance Serv 0 274 0 0.00 0

300 TL Purchased Services 0 274 0 0.00 0


411 Varied (Other) Supplies 1,398 2,708 2,220 0.00 2,256

430 Library Books 2,395 2,104 3,610 0.00 3,666

400 TL Supplies And Materials 3,793 4,812 5,830 0.00 5,922

600 Other Objects

642 Other Dues & Fees 757 1,771 1,000 0.00 1,000

600 TL Other Objects 757 1,771 1,000 0.00 1,000

2122 TL Counseling 1,243,708 1,261,471 1,335,698 19.30 1,400,084

2130

2130 Health (Nurse) 100 Salaries

111 Ucensed Salaries 107,333 109,441 123,647 2.00 125,204

112 Classified Salaries 23,248 25,614 28,422 1.00 31,482

133 Extended Day-Certificated 2,995 4,428 0 0.00 0

134 Extended Day~Classified 2 770 1,480 0.00 1,378

100 TL Salaries 133,578 140,253 153,549 3.00 158,064

200 Frlnge Benefits

NO.OF EMPL: APPROVED ADOPTED

NO.OF EMPL:

0.00 131,649 131,649 0.00 0.00 72,151 72,151 0.00

0.00 6,181 6,181 0.00 0.00 492 492 0.00

0.00 236,322 236,322 0.00 0.00 446,795 446,795 0.00

0.00 0 0 0.00

0.00 0 0 0.00

0.00 2,160 2,160 0.00 0.00 3,524 3,524 0.00 0.00 5,684 5,684 0.00

0.00 1,000 1,000 0.00 0.00 1,000 1,000 0.00

19.30 1,391,180 1,391,180 19.30

2.00 124,443 124,443 2.00 1.12 31,482 31,482 1.12 0.00 0 0 0.00 0.00 1,378 1,378 0.00

3.12 157,303 157,303 3.12




6/26/2008 1 :07:56PM

July 01, 2008 TO June 30, 2009



NO.OF NO. OF ADOPTED NO.OF REQUIREMENTS PROPOSED APPROVED ADOPTED 2006 - 2007 2005- 2006 EMPL! EMPL!

210 Retirement

(AMENDED) EMPL: 22,063 0.00 22,063 21,835 0.00 22,477 0.00 18,710 17,718 12,092 0.00 12,092 12,092 0.00 11,746 0.00 10,738 10,128 220 Social Security

0.00 1,036 1,036 1,159 0.00 1,063 0.00 638 231 Workers' Compensation 605 0.00 83 83 83 0.00 213 0.00 0 232 Unemployment Insurance 0

37,361 0.00 72,635

37,361 37,361 0.00 33,648 0.00 29,404 241 Medical Dental Insurance 28,725 0.00 72,635 73,172 0.00 59,490 68,505 0.00 57,176 200 TL Fringe Benefits


341 Local In District Travel 5,399 0.00 5,399 3,023 0.00 5,399 0.00 5,034 5,067 0 0.00 0 0.00 0 0 0.00 61 351 Telephone 61

0.00 0 0 0 0.00 432 0 0.00 355 Printing And Binding 283 0.00 500 500 500 0.00 500 0.00 0 390 Other Purchased Services 0

5,899 0.00 5,899 3,523 0.00 5,899 0.00 5,527 5,411 300 TL Purchased Services


411 Varied (Other) Supplies 3,618 0.00 3,618 3,769 0.00 2,578 3,713 0.00 2,920 104 0.00 104 108 0.00 35 106 0.00 420 Textbooks & Publications 0

0.00 0 0.00 0 0 0 0.00 37 440 Periodicals 0 0.00 0 0 0.00 0 9,958 0 0.00 460 Nonconsumable Supplies 0 0.00 0 0 0 0.00 1,964 0 0.00 480 Computer Hardware 805 0.00 3,722 3,722 3,877 0.00 14,572 3,819 0.00 3,725 400 TL Supplies And Materials

600 Other Objects

642 Other Dues & Fees 0 0.00 0 0.00 0 249 0 0.00 0 0.00 0 0 0 0.00 0 0.00 249 0 600 TL Other Objects

239,559 3.12 239,559 241,012 3.12 229,396 3.00 220,091 199,890 2130 TL Health (Nurse) 2140

2140 Psychological Services 100 Salaries

111 Licensed Salaries 3.50 185,423 185,423 186,556 3.50 315,268 331,055 5.40 266,357 3,088 0.00

100 TL Salaries

3,088 3,088 0.00 140 2,323 0.00 133 Extended Day-Certificated 1,886 188,511 3.50 188,511 189,644 3.50 333,378 5.40 315,408 268,243



Budget Detailed Estimate Spreadsheet Date: 6/2612008 July 01, 2008 TO June 30, 2009 Time 1 :07:56PM


ACCOUNT CODE AND DESCRIPTIONS ACTUAL DATA FOR P

TWO YEARS RIOR BUDGET THIS YEAR

2007 - 2008 BUDGET NEXT YEAR 2008 - 2009

REQUIREMENTS 2005- 2006 2006 - 2007

ADOPTED NO.OF (AMENDED) EMPL.'

PROPOSED NO.OF EMPL.' APPROVED ADOPTED

NO. OF EMPL:

200 Fringe Benefits

210 Retirement 35,353 39,653 47,405 0.00 26,967 0.00 26,470 26,470 0.00

220 Social Security 21,385 23,914 25,503 0.00 14,508 0.00 14,508 14,508 0.00

231 Workers' Compensation 1,232 1,411 2,307 0,00 1,393 0.00 1,245 1,245 0.00


241 Medical Dental Insurance 46,802 54,908 63,311 0.00 44,310 0.00 44,310 44,310 0.00



104,772 119,886 138,989 0.00 87,277 0.00 86,632 86,632 0.00

319 Professional Service Fees 15,630 4,974 5,000 0.00 5,000 0.00 5,000 5,000 0.00

341 Local In District Travel 1,003 727 864 0.00 779 0.00 779 779 0.00



16,633 5,701 5,864 0.00 5,779 0.00 5,779 5,779 0.00

411 Varied (Other) Supplies 798 346 1,061 0.00 1,077 0.00 1,034 1,034 0.00

420 Textbooks & Publications 0 0 318 0.00 323 0.00 310 310 0.00

440 Periodicals 0 365 0 0.00 0 0.00 0 0 0.00

400 TL Supplies And Materials 798 711 1,379 0.00 1,400 0.00 1,344 1,344 0.00

2140 TL Psychological Services 2150

2150 Speech 100 Salaries

390,446 441,706 479,610 5.40 284,100 3.50 282,266 282,266 3.50

111 Licensed Salaries 485,750 529,823 561,881 9.10 550,358 8.80 547,012 547,012 8.80

112 Classified Salaries 14,497 15,257 16,156 0.75 15,537 0.75 15,537 15,537 0.75

121 Subs (Temporary) Teacher 3,480 19,393 4,676 0.00 4,812 0.00 4,812 4,812 0.00

122 Subs (Temporary) Class Sa 900 496 40 0.00 48 0.00 48 48 0.00

133 Extended Day-Certificated 3,027 3,593 0 0.00 0 0.00 0 0 0.00

134 Extended Day-Classified 26 48 111 0.00 103 0.00 103 103 0.00

100 TL Salaries

200 Fringe Benefits

507,680 568,610 582,864 9.85 570,858 9.55 567,512 567,512 9.55



Budget D

2008-2009 adopted budget...adopted 2008-09 budget document general fund special revenue fund debt...

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