Notes to Proposed Budget
General Budget Items
4.5% Step Increase to certified personnel and support staff above $33K
$1500 step increase to support staff
Projected 6% increase to Medical Benefits
71100 Regular Instruction Program
The Regular Education Instructional Program includes activities that provide students in grades K thru 12
with learning experiences to prepare them in their roles as citizens, family members, and members of
the workforce. Expenditures for instructing students should be recorded in this program.
FY 2026 Budget Notes
399 Other Contracted Services - Includes contract for programs that provide benchmark
information and credit recovery curriculum
449 Text Books - Text book purchases for FY 26
722 Instructional Equipment - Replacement of student chrombooks and Teacher classrrom
computers, devices as needed.
71150 Alternative Instruction Program
Alternative Schools Program is an instructional program designated for students who consistently exhibit
behavior that is disruptive to the learning process or violent in nature.
71200 Special Education Program
The Special Education Program includes activities that provide learning experiences for students having
special needs. This includes pre-school as well as elementary and secondary students
71300 Career and Technical Education Program
The Career and Technical Education Program includes instructional activities that provide students with
the opportunity to develop knowledge, skills, and attitudes needed for employment in an occupational
area. Activities include student training both in the classroom and in supervised work environments.
FY 2026 Budget Notes
Will budget and remaining Innovative School Model funds after June 30.
TCAT Revenues will be budgeted and disbursed to the schools as they are received. (Generally
Dec and June)
72110 Attendance
Attendance services are activities designed to improve student attendance at school and which attempt
to prevent or to solve student problems involving the home, the school, and the community.
72120 Health Services
Health Support Services are activities that provide physical and mental health services that are not direct
instruction. Services are also provided for appropriate medical and nursing services as required by
individual program needs that include medical supplies, materials, and equipment.
FY 2026 Budget Notes
399 Other Contracted Services - Includes contracted services such disposal of medical waste
items, contracts for sub nurses
72130 Other Student Support
Other Student Support includes services to students in addition to attendance and health services. These
include guidance services, and evaluation and testing services for Regular Education students, Special
Education students, and Vocational Education students. This includes expenditures related to student
testing and guidance services.
72210 Regular Instructional Program
The Regular Instruction Program includes activities primarily for assisting instructional staff in planning,
developing, and evaluating the process of providing learning experiences for students. These activities
include curriculum development, techniques of instruction, child development and understanding, staff
training, etc.
72220 Special Education Program
Special Education Instruction Support includes activities primarily for assisting instructional staff in
planning, developing, and evaluating the process of providing learning experiences for students with
special needs. These activities include curriculum development, techniques of instruction, child
development and understanding, and staff training.
72230 Career and Technical Education Program
Career and Technical Education Instructional Staff Support includes activities primarily for assisting
instructional staff.
72250 Technology
Technology services are designed to provide internet and other technical services to support instruction,
attendance, health, administration, testing, and other areas as needed. Major categories include
personnel, benefits, supplies, materials, and other expenses such as internet connectivity.
FY 2026 Budget Notes
350 - Interconnectivity thru ENA
399 - Includes contract with Blue Grass, PDQ, Zoom Video, Central Technologies, etc to help
maintain, provide security and services related to the network
ERATE Match of $95,000 (Year 1) for the installation and implementation of
infrastructure equipment purchased through ERATE.
72310 Board of Education
Board of Education includes activities of the elected body that have been created according to State law
and vested with responsibilities for educational activities in a given administrative unit.
72320 Director of Schools
The Office of the Director of Schools includes activities performed in directing and managing all
programs of the LEA.
72410 Office of The Principal
Office of the Principal includes activities concerned with directing and managing the operation of a
particular school. Such activities include those performed by the School Administrative Staff while they
supervise and evaluate all operations of the school. These activities also include the work of secretarial
and clerical staff in support of the teaching and administrative duties.
FY 2026 Budget Notes
399 Other Contracted Services - Includes copier contract with RJYoung, and duplo providers,
reimbursements to schools for contracts with Athletic Trainers, etc.
72510 Fiscal Services
Fiscal Services includes activities concerned with the fiscal or financial operations of the LEA. This
program includes receipts and disbursements, financial and property accounting, payroll, inventory
control, internal auditing, and the managing of funds.
Payment to county for providing these services
72610 Operation of Plant
Operation of Plant includes activities concerned with keeping the physical plant clean and ready for daily
use. These activities include operating the heating, lighting, and ventilating systems, and repairing and
replacing equipment (vacuum cleaners, buffers, etc.).
FY 2026 Budget Notes
399 Other Contracted Services - Contract for custodial services
72620 Maintenance of Plant
Maintenance of Plant includes activities concerned with keeping the physical plant open, comfortable,
and safe for use, and keeping the grounds, buildings, and equipment in effective working condition and
state of repair.
FY 2026 Budget Notes
399 Other Contracted Services - Includes, HVAC maintenance, etc
72710 Transportation
Transportation includes activities concerned with conveying students for Regular, Vocational, and Special
Educational instruction, as provided by State and Federal law. This includes trips between home and
school, and trips to school activities.
72810 Central and Other
These are activities concerned with maintaining an efficient staff for the LEA. It includes such activities as
central warehousing and other activities not specifically categorized elsewhere in the chart of accounts.
73300 Community Services
Community Services includes activities concerned with providing community services to students, staff,
or community participants.
73400 Early Childhood Education Program
The Early Childhood Education Program includes activities that address the educational, health and
social service needs of preschoolers who are three and four years of age to prepare them for
kindergarten.
76100 Regular Capital Outlay
District Patch Paving
$80,000.00
Parking Lot Striping - EHHS, CES, CIS
$25,000.00
Playground Fencing - CES, CIS
$30,000.00
District Painting
$100,000.00
District HVAC Replacement
$100,000.00
Classroom Flooring - EHES, CES
$60,000.00
Doors & Windows - EHES
$425,000.00
Total (not including ISM)
$820,000.00
ISM - Capital Outlay Projects
CTE Building - EHHS (ISM)
$589,000.00
Consumer Science Class Renovation - HCHS (ISM)
$170,000.00
ISM Total
$759,000.00
Total Capital Projects
$1,579,000.00

## Table 1

| District Patch Paving | $80,000.00 |
| --- | --- |
| Parking Lot Striping - EHHS, CES, CIS | $25,000.00 |
| Playground Fencing - CES, CIS | $30,000.00 |
| District Painting | $100,000.00 |
| District HVAC Replacement | $100,000.00 |
| Classroom Flooring - EHES, CES | $60,000.00 |
| Doors & Windows - EHES | $425,000.00 |
| Total (not including ISM) | $820,000.00 |
| ISM - Capital Outlay Projects |  |
| CTE Building - EHHS (ISM) | $589,000.00 |
| Consumer Science Class Renovation - HCHS (ISM) | $170,000.00 |
| ISM Total | $759,000.00 |
| Total Capital Projects | $1,579,000.00 |