Hickman County, Tennessee General Purpose School Fund 141 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2025 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2022-2023 2023-2024 2023-2024 2024-2025 2024-2025 5,981,625 5,843,687 137,938 2.64 ESTIMATED REVENUES Net Penny Rate Property Tax 40000 Local Taxes 52,287 0.5666 2,962,583 Current 40100 County Property Taxes 52,287 0.0134 70,065 Increase 40110 Current Property Taxes 3,144,196 2,974,879 2,974,879 3,032,648 57,769 52,287 0.5800 3,032,648 Total 40120 Trustee's Collection Prior Year 63,996 65,000 65,000 65,000 0 40125 Trustee's Collection Bankruptcy 641 500 500 500 D 40130 Circuit/Clerk & Master Collections Prior Years 33,469 47,000 47,000 47,000 0 40140 Interest and Penalty 14,071 15,000 15,000 15,000 0 40161 Payments in Lieu of Taxes TVA 3,495 4,000 4,000 4,000 0 40162 Payments in Lieu of Taxes Local Utilities 6,000 6,000 6,000 6,000 0 40200 County Local Option Taxes 40210 Local Option Sales Tax 2,869,529 2,455,008 2,455,008 2,535,177 80,169 40270 Business Tax 50,007 35,000 35,000 35,000 0 40300 Statutory Local Taxes 40320 Bank Excise Tax 0 0 0 0 0 40350 Interstate Telecommunication Tax 0 0 0 0 0 Total Local Taxes 6,185,404 5,602,387 5,602,387 5,740,325 137,938 41000 Licenses and Permits 41100 Licenses 41110 Marriage Licenses 1,672 1,300 1,300 1,300 0 Total Licenses and Permits 1,672 1,300 1,300 1,300 0 43000 Charges for Current Services 43500 Education Charges 43517 Tuition Other 1,000 2,000 2,000 0 (2,000) 43570 Receipts from Individual Schools 22,820 30,000 30,000 30,000 0 43582 Community Service Fees Adults 279 200 200 200 0 Total Charges for Current Services 24,099 32,200 32,200 30,200 (2,000) 44000 Other Local Revenues 44100 Recurring Items 44110 Investment Income 298,729 0 0 0 0 44120 Lease/Rentals 9,258 10,000 10,000 10,000 0 44170 Miscellaneous Refunds 73,181 30,000 30,000 30,000 0 Page 1 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2022-2023 2023-2024 2023-2024 2024-2025 2024-2025 5,981,625 5,843,687 137,938 2,64 44500 Nonrecurring Items 44530 Sale of Equipment 9,332 15,000 15,000 15,000 0 44560 Damages Recovered from Individuals 1,324 3,000 3,000 3,000 0 44570 Contributions and Gifts 11,657 15,000 15,000 15,000 0 44990 Other Local Revenues 0 0 0 0 0 Total Other Local Revenues 403,481 73,000 73,000 73,000 0 Total Local Revenue 6,614,656 5,708,887 5,708,887 5,844,825 135,938 46000 State of Tennessee 46175 On-Behalf Contributions for OPEB 63,566 35,000 35,000 35,000 0 46500 State Education Funds 46510 Tennessee Investment in Student Achievemen 0 23,886,562 23,886,562 24,228,618 342,056 46511 Basic Education Program 23,055,227 0 0 0 0 46515 Early Childhood Education 417,763 417,796 493,047 490,275 72,479 46520 School Food Service 22,000 22,000 22,000 0 46550 Driver Education 828 5,000 5,000 5,000 0 46590 Other State Education Funds 465,122 240,000 240,000 240,000 0 46591 Coordinated School Health 90,000 0 0 0 0 46594 Family Resource Centers 59,223 0 0 0 0 46790 Other Vocational 0 0 3,000,000 0 46610 Career Ladder Program 53,340 45,000 45,000 45,000 0 46800 Other State Revenues 46851 State Revenue Sharing TVA 227,133 230,000 230,000 230,000 0 46980 Other State Grants 95,158 0 124,847 124,847 124,847 46981 Safe Schools 43,000 0 0 0 0 46990 Other State Revenues 0 0 0 258,804 258,804 Total State of Tennessee 24,570,360 24,881,358 28,081,456 25,679,544 798,186 47000 Federal Government 47100 Federal Through State 47590 Other Federal Through State 102,023 0 0 0 47600 Direct Federal Revenue 47640 ROTC Reimbursement 39,766 70,000 70,000 70,000 0 47990 Other Direct Federal Revenue 166,806 0 0 0 0 Total Federal Government 308,595 70,000 70,000 70,000 0 48000 Other Governments and Citizens Groups 48610 Donations 198,000 0 0 0 0 48990 Other 197,892 258,804 278,304 161,000 (97,804) Page 2 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2022-2023 2023-2024 2023-2024 2024-2025 2024-2025 5,981,625 5.843,687 137,938 2,64 Total Other Governments and Citizens Groups 395,892 258,804 278,304 161,000 (97,804) Total Estimated Revenues 31,889,503 30,919,049 34,138,647 31,755,369 836,320 49000 OTHER SOURCES (NON-REVENUE) 49700 Insurance Recovery 193,594 10,000 10,000 10,000 0 49800 Transfers In 8,259 25,000 25,000 25,000 0 Total Other Sources 201,853 35,000 35,000 35,000 0 Total Estimated Revenues & Other Sources 32,091,356 30,954,049 34,173,647 31,790,369 836,320 ESTIMATED EXPENDITURES 71000 Instruction 71100 Regular Instruction Program 116 Teachers 9,006,758 10,065,910 10,044,910 10,273,253 207,343 117 Career Ladder Program 42,000 45,000 45,000 45,000 0 128 Homebound Teachers 0 10,797 10,797 12,000 1,203 140 Salary Supplements 334,741 414,200 414,200 460,000 45,800 163 Educational Assistants 347,585 402,000 423,000 460,000 58,000 189 Other Salaries and Wages 437,806 405,000 405,000 420,000 15,000 198 Non-Certified Substitute Teachers 182,692 185,000 185,000 175,000 (10,000) 201 Social Security 752,931 1,095,393 1,095,394 906,162 (189,231) 204 State Retirement 787,535 972,254 972,254 1,016,744 44,490 207 Medical Insurance 1,517,010 2,270,840 2,270,840 2,000,000 (270,840) 212 Employer Medicare 2,947 0 0 0 0 215 On-behalf Payments to OPEB 20,490 0 0 0 0 336 Maint and Repair Service Equipment 16,000 16,000 16,000 12,000 (4,000) 399 Other Contracted Services 69,599 85,000 45,000 55,000 (30,000) 429 Instructional Supplies and Materials 147,908 125,000 125,000 125,000 0 449 Textbooks 181,914 175,000 245,000 175,000 0 499 Other Supplies and Materials 8,105 10,000 10,000 8,000 (2,000) 599 Other Charges 850 0 0 0 0 722 Regular Instructional Equipment 168,656 100,000 70,000 50,000 (50,000) Total Instructional Program 14,025,527 16,377,394 16,377,395 16,193,159 (184,235) 71150 Alternative Instruction Program 116 Teachers 114,800 190,000 189,925 195,000 5,000 163 Educational Assistants 19,811 22,900 22,975 25,000 2,100 201 Social Security 9,968 16,287 16,287 16,830 543 204 State Retirement 17,523 19,811 19,811 19,656 (155) Page 3 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2022-2023 2023-2024 2023-2024 2024-2025 2024-2025 5,981,625 5,843,687 137,938 2.64 207 Medical Insurance 26,334 33,812 33,812 36,179 2,367 355 Travel 0 3,000 3,000 1,500 (1,500) 429 Instructional Supplies and Materials 981 1,500 1,500 1,500 0 499 Other Supplies and Materials 808 1,500 1,500 1,500 0 Total Alternative Schools 190,225 288,810 288,810 297,165 8,355 71200 Special Education Program 116 Teachers 1,639,984 1,908,233 1,905,733 1,980,000 71,767 124 Psychological Personnel 67,344 77,203 77,203 0 (77,203) 128 Homebound Teachers 4,016 15,000 15,000 15,000 0 163 Educational Assistants 340,991 406,000 441,500 510,000 104,000 171 Speech Pathologist 189,303 260,000 260,000 300,000 40,000 201 Social Security 164,432 201,971 204,017 214,583 12,612 204 State Retirement 213,202 237,779 241,687 256,948 19,169 207 Medical Insurance 322,667 359,725 371,575 399,706 39,981 212 Employer Medicare 0 0 479 0 0 399 Other Contracted Services 214,770 250,000 250,000 180,000 (70,000) 429 Instructional Supplies and Materials 0 0 8,000 7,000 7,000 499 Other Supplies and Materials 0 5,000 5,000 5,000 0 725 Special Education Equipment 0 0 15,968 5,404 5,404 Total Special Educational Program 3,156,709 3,720,911 3,796,162 3,873,641 152,730 71300 Career and Technical Education Program 116 Teachers 735,588 862,530 862,530 900,000 37,470 140 Supplements 12,000 12,000 12,000 6,000 (6,000) 189 Other Salaries and Wages 1,200 14,000 14,000 14,000 0 198 Non-Certified Substitute Teachers 15,938 20,000 20,000 18,000 (2,000) 201 Social Security 56,702 68,992 68,992 71,757 2,765 204 State Retirement 65,453 75,277 75,277 79,598 4,321 207 Medical Insurance 103,140 121,439 121,439 121,487 48 307 Communications 0 15,000 10,771 0 (15,000) 355 Travel 1,088 5,500 2,500 2,000 (3,500) 399 Other Contracted Services 10,000 20,000 20,000 0 (20,000) 429 Instructional Supplies and Materials 2,886 15,500 16,500 11,000 (4,500) 449 Text Books 11,154 7,000 7,000 7,000 0 471 Software 0 0 378,560 139,850 139,850 499 Other Supplies and Materials 36,986 48,000 91,068 25,000 (23,000) 524 Inservice 63 3,000 0 0 (3,000) 599 Other Charges 5,538 9,000 17,229 3,500 (5,500) 730 Vocational Instruction Equipment 3,157 30,000 1,253,708 430,970 400,970 790 Vocational Other Equipment 0 10,000 10,000 10,000 0 Page 4 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2022-2023 2023-2024 2023-2024 2024-2025 2024-2025 5,981,625 5,843,687 137,938 2,64 Total Vocational Education Program 1,060,893 1,337,238 2,981,574 1,840,162 502,924 Total Instruction 18,433,354 21,724,353 23,443,941 22,204,127 479,774 72000 Support Services 72110 Attendance 105 Supervisor/Director 79,240 85,000 76,855 92,000 7,000 189 Other Salaries & Wages 34,126 36,857 45,002 56,000 19,143 201 Social Security 8,653 9,218 9,218 11,322 2,104 204 State Retirement 10,927 8,312 8,312 12,482 4,170 207 Medical Insurance 11,442 17,244 17,244 18,451 1,207 355 Travel 2,578 3,000 3,000 3,000 0 399 Other Contracted Services 8,407 20,000 20,000 20,000 0 499 Other Supplies and Materials 1,635 3,000 3,000 2,000 (1,000) 524 In Service/Staff Development 0 1,000 1,000 1,000 0 719 Office Equipment 0 6,000 6,000 5,000 (1,000) Total Attendance 157,008 189,631 189,631 221,255 31,624 72120 Health Services 105 Supervisor/Director 68,253 71,000 71,253 75,000 4,000 130 Social Workers 0 0 0 96,000 96,000 131 Medical Personnel 163,424 360,000 360,000 380,000 20,000 189 Other Salaries & Wages 51,020 56,000 55,747 57,000 1,000 201 Social security 21,085 37,248 37,248 46,512 9,264 204 State Retirement 27,811 47,354 47,354 54,720 7,366 207 Medical Insurance 22,942 53,588 53,588 57,339 3,751 355 Travel 4,503 5,000 5,000 4,000 (1,000) 399 Other Contracted Services 4,215 6,000 6,000 56,821 50,821 413 Drugs and Medical Supplies 3,819 5,500 5,500 5,500 0 499 Other Supplies and Materials 2,720 3,500 3,500 3,500 0 524 Inservice 488 5,000 5,000 4,000 (1,000) 599 Other Charges 9,068 5,000 5,000 5,000 0 735 Health Equipment 9,577 5,500 5,500 5,500 0 Total Health Service 388,925 660,690 660,690 850,892 190,202 72130 Other Student Support 123 Guidance Personnel 531,343 667,000 607,000 685,000 18,000 189 Other Salaries and Wages 86,190 96,184 181,084 190,000 93,816 201 Social Security 46,374 57,566 59,471 66,938 9,372 204 State Retirement 61,507 57,650 59,891 74,885 17,235 207 Medical Insurance 65,836 78,790 78,790 84,305 5,515 Page 5 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2022-2023 2023-2024 2023-2024 2024-2025 2024-2025 5,981,625 5,843,687 137,938 2.64 212 Employer Medicare 11 0 0 0 0 322 Evaluating and Testing 40,000 40,000 40,000 20,000 (20,000) 344 Payments to Schools Other 80,000 80,000 80,000 80,000 0 355 Travel 2,690 5,000 8,000 8,000 3,000 399 Other Contracted Services 24,412 25,000 25,000 25,000 0 499 Other Supplies and Materials 4,000 4,000 4,000 4,000 0 524 Inservice 0 3,000 3,000 3,000 0 599 Other Charges 1,740 10,000 7,000 7,000 (3,000) Total Other Student Support 944,103 1,124,190 1,153,236 1,248,128 123,938 72210 Regular Instruction Program 105 Supervisor/Director 42,100 45,100 65,100 119,000 73,900 129 Librarians 426,777 475,000 455,000 485,000 10,000 161 Secretary(s) 201,768 220,000 220,000 235,000 15,000 162 Clerical Personnel 215,804 255,000 255,000 272,000 17,000 189 Other Salaries and Wages 21,069 20,000 20,000 20,000 0 201 Social Security 66,364 78,803 78,803 86,522 7,719 204 State Retirement 85,188 103,692 103,692 113,047 9,355 207 Medical Insurance 154,660 177,615 177,615 190,048 12,433 212 Employer Medicare 23 0 0 0 0 336 Maint and Repair Services - Equipment 4,000 4,000 4,000 4,000 0 355 Travel 1,081 5,000 5,000 2,500 (2,500) 399 Other Contracted Services 14,680 16,000 16,000 16,000 0 432 Library Books and Media 8,000 8,000 8,000 8,000 0 499 Other Supplies and Materials 3,168 6,000 6,000 5,000 (1,000) 524 In-Service/Staff Development 276 2,000 2,000 2,000 0 701 Administration Equipment 0 0 54,847 0 D 722 Regular Instruction Equipment 10,000 10,000 10,000 0 (10,000) 790 Other Equipment 6,790 50,000 120,000 0 (50,000) Total Regular Instruction Program 1,261,748 1,476,210 1,601,057 1,558,117 81,907 72220 Special Education Program 105 Supervisor/Director 72,938 84,088 84,088 96,742 12,654 124 Psychological Personnel 0 0 0 80,000 80,000 131 Medical Personnel 0 0 0 65,335 65,335 189 Other Salaries and Wages 5,000 5,000 5,000 5,000 0 196 In-Service Training 425 2,000 2,000 2,000 0 201 Social Security 5,843 6,968 6,968 19,054 12,086 204 State Retirement 6,338 7,742 7,742 19,683 11,941 207 Medical Insurance 7,900 8,100 8,100 8,667 567 336 Maint and Repair Services Equipment 794 5,000 5,000 5,000 0 355 Travel 7,045 7,500 7,500 7,500 0 Page 6 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2022-2023 2023-2024 2023-2024 2024-2025 2024-2025 5,981,625 5,843,687 137,938 2.64 524 In-Service Training 2,231 7,000 7,000 4,000 (3,000) Total Special Education Program 108,514 133,398 133,398 312,981 179,583 72230 Career and Technical Education Program 105 Supervisor/Director 167,860 173,500 173,500 89,613 (83,887) 189 Other Salaries and Wages 2,000 2,000 121,230 81,937 79,937 201 Social Security 7,488 13,426 22,547 13,075 (351) 204 State Retirement 7,204 7,531 19,880 13,633 6,102 207 Medical Insurance 7,542 8,100 32,400 24,867 16,767 336 Maint and Repair Services - Equipment 0 3,000 3,000 3,000 0 355 Travel 766 2,000 2,000 2,000 0 399 Other Contracted Services 0 0 5,000 3,000 3,000 499 Other Supplies and Materials 1,094 3,000 45,700 0 (3,000) 524 In-Service Training 0 0 34,400 0 0 790 Other Equipment 0 0 47458 0 0 Total Vocational Education Program 193,954 212,557 507,115 231,125 18,568 72250 Technology 105 Supervisor 68,253 73,713 73,713 74,816 1,103 189 Other Salaries and Wages 5,167 10,000 10,000 70,659 60,659 201 Social Security 5,589 6,197 6,197 11,129 4,932 204 State Retirement 8,198 9,582 9,582 14,511 4,929 207 Medical Insurance 7,900 8,100 8,100 8,667 567 336 Maint and Repair Services - Equipment 1,350 10,000 10,000 10,000 0 350 Internet Connectivity 92,786 105,000 100,000 105,000 0 355 Travel 354 2,000 2,000 2,000 0 399 Other Contracted Services 97,633 105,000 115,000 90,000 (15,000) 499 Other Supplies and Materials 1,870 2,000 2,000 2,000 0 722 Regular Instruction Equipment 31,505 120,000 115,000 75,000 (45,000) Total Technology 320,605 451,592 451,592 463,782 12,190 72290 Other Programs 215 On-Behalf Payments for OPEB 63,566 35,000 35,000 35,000 0 Total Other Programs 63,566 35,000 35,000 35,000 0 72310 Board of Education 191 Board and Committee Members Fees 9,059 16,800 16,800 16,800 0 196 In-Service Training 3,381 12,000 12,000 12,000 0 201 Social Security 547 2,203 2,203 2,203 0 204 Medical Insurance 0 0 0 15,800 15,800 Page 7 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2022-2023 2023-2024 2023-2024 2024-2025 2024-2025 5,981,625 5,843,687 137,938 2.64 305 Audit Services 27,500 35,000 35,000 35,000 0 320 Dues and Memberships 19,220 32,000 32,000 32,000 0 331 Legal Services 35,426 40,000 40,000 40,000 0 355 Travel 0 5,000 5,000 5,000 0 399 Other Contracted Services 16,947 17,000 17,000 17,000 0 506 Liability Insurance 76,224 150,000 150,000 150,000 0 510 Trustees Commission 132,008 140,000 140,000 140,000 0 513 Workers Compensation Insurance 166,339 250,000 250,000 240,000 (10,000) 515 Liability Claims 500 0 0 0 0 534 Refund to Applicant for Criminal Investigation 0 6,200 6,200 1,000 (5,200) 599 Other Charges 7,434 10,000 10,000 10,000 0 Total Board of Education 494,585 716,203 716,203 716,803 600 72320 Director of Schools 101 County Official/Administrative Officer 115,000 125,000 125,000 125,000 0 117 Career Ladder Program 0 1,000 1,000 0 (1,000) 161 Secretary(s) 96,768 108,000 108,000 116,000 8,000 201 Social Security 16,062 17,901 17,901 18,437 536 204 State Retirement 20,859 24,037 24,037 24,984 947 207 Medical Insurance 11,900 14,000 14,000 14,980 980 307 Communication 244 3,000 3,000 3,000 0 336 Maint and Repair Services - Equipment 11,332 20,000 20,000 15,000 (5,000) 348 Postal Charges 0 1,000 1,000 1,000 0 355 Travel 2,178 3,400 3,400 1,400 (2,000) 399 Other Contracled Service 672 5,000 5,000 5,000 0 435 Office Supplies 1,726 2,500 2,500 2,500 0 499 Other Supplies and Materials 2,725 3,500 3,500 3,500 0 599 Other Charges 14,349 0 0 0 0 Total Office of the Superintendent 293,815 328,338 328,338 330,801 2,463 72410 Office of the Principal 104 Principals 673,634 780,000 780,000 780,000 0 139 Assistant Principals 517,280 570,000 570,000 650,000 80,000 189 Other Salaries and Wages 89,100 96,184 96,184 101,507 5,323 201 Social Security 95,556 110,504 110,504 117,160 6,656 204 State Retirement 112,841 125,892 125,892 137,836 11,944 207 Medical Insurance 134,327 158,612 158,612 169,715 11,103 348 Postal Charges 1,600 1,600 1,600 1,000 (600) 355 Travel 292 3,600 3,600 3,000 (600) 399 Other Contracted Services 135,991 168,000 168,000 130,000 (38,000) 701 Administration Equipment 32,444 0 0 0 0 Page 8 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2022-2023 2023-2024 2023-2024 2024-2025 2024-2025 5,981,625 5,843,687 137,938 2.64 Total Office of the Principal 1,793,065 2,014,392 2,014,392 2,090,218 75,826 72510 Fiscal Services 399 Other Contracted Services 45,000 50,000 50,000 50,000 0 Total Fiscal Services 45,000 50,000 50,000 50,000 0 72610 Operation of Plant 307 Communication 39,481 50,000 50,000 50,000 0 399 Other Contracted Services 717,290 775,000 775,000 829,250 54,250 410 Custodial Supplies 34,018 38,500 38,500 38,500 0 415 Electricity 883,028 975,000 975,000 1,000,000 25,000 434 Natural Gas 85,127 200,000 185,000 160,000 (40,000) 454 Water and Sewer 285,921 315,000 315,000 325,000 10,000 499 Other Supplies and Materials 332 3,500 3,500 3,500 0 501 Boiler Insurance 8,412 10,000 10,000 10,500 500 502 Building and Contents Insurance 177,538 200,000 200,000 250,000 50,000 790 Other Equipment 0 0 15,000 15,000 15,000 Total Operation of Plant 2,231,147 2,567,000 2,567,000 2,681,750 114,750 72620 Maintenance of Plant 105 Supervisor/Director 63,135 73,713 73,713 74,816 1,103 161 Secretary(s) 12,303 13,489 13,489 23,000 9,511 189 Other Salaries and Wages 223,230 270,000 270,000 230,000 (40,000) 201 Social Security 23,207 27,275 27,275 25,078 (2,197) 204 State Retirement 35,376 42,214 42,214 41,783 (431) 207 Medical Insurance 44,829 47,967 47,967 51,325 3,358 335 Maint & Repair Services Building 461,802 347,600 347,600 375,000 27,400 336 Maint & Repair Services Equipment 178,716 264,000 264,000 275,000 11,000 355 Travel 3,920 5,000 5,000 3,000 (2,000) 399 Other Contracted Services 141,278 231,000 231,000 250,000 19,000 418 Equipment and Machinery Parts 0 10,000 10,000 10,000 0 499 Other Supplies and Materials 0 1,000 1,000 1,000 0 701 Administrative Equipment 0 0 0 0 0 707 Building Improvements 44,607 0 0 0 0 717 Maintenance Equipment 0 0 0 0 0 718 Motor Vehicles 0 0 0 0 0 Total Maintenance of Plant 1,232,403 1,333,258 1,333,258 1,360,002 26,744 72710 Transportation 105 Supervisor/Director 65,000 70,203 71,253 74,816 4,613 Page 9 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2022-2023 2023-2024 2023-2024 2024-2025 2024-2025 5,981,625 5,843,687 137,938 2.64 142 Mechanic(s) 84,639 140,000 140,000 130,000 (10,000) 146 Bus Drivers 679,508 790,000 788,950 865,000 75,000 161 Secretary(s) 12,303 13,489 13,489 23,000 9,511 201 Social Security 61,781 76,612 76,613 83,600 6,988 204 State Retirement 102,435 91,000 91,001 129,389 38,389 207 Medical Insurance 107,800 113,000 113,000 120,910 7,910 212 Employer Medicare 382 0 0 0 0 299 Other Fringe Benefits 17,445 37,500 37,500 25,000 (12,500) 335 Maintenance and Repair Services Building 0 5,000 5,000 5,000 0 338 Maintenance and Repair Services Vehicles 9,596 30,000 30,000 30,000 0 355 Travel 0 3,000 3,000 3,000 0 399 Other Contracted Services 39,355 60,000 60,000 60,000 0 412 Diesel Fuel 153,178 220,000 220,000 200,000 (20,000) 418 Equipment and Machinery Parts 0 2,000 2,000 2,000 0 424 Garage Supplies 0 4,000 4,000 3,000 (1,000) 425 Gasoline 39,294 45,000 45,000 45,000 0 433 Lubricants 1,754 12,000 12,000 12,000 0 442 Propane 45,611 75,000 75,000 70,000 (5,000) 450 Tires and Tubes 17,963 30,000 30,000 25,000 (5,000) 453 Vehicles Parts 62,437 115,000 115,000 100,000 (15,000) 511 Vehicle and Equipment Insurance 44,384 50,000 50,000 65,000 15,000 599 Other Charges 0 5,000 5,000 5,000 0 718 Motor Vehicles 0 80,000 80,000 0 (80,000) 729 Transportation Equipment 435,672 478,500 563,265 160,000 (318,500) 790 Other Equipment 0 0 0 0 0 Total Transportation 1,980,537 2,546,304 2,631,071 2,236,715 (309,589) 72810 Central and Other 201 Social Security 210 383 383 383 0 210 Unemployment Compensation 0 35,000 35,000 20,000 (15,000) 299 Other Fringe Benefits 2,675 5,000 5,000 5,000 0 316 Contributions 140,000 152,500 152,500 50,000 (102,500) 399 Other Contracted Services 9,876 35,000 35,000 50,000 15,000 499 Other Supplies and Materials 13,111 30,000 28,728 15,000 (15,000) 599 Other Charges 47,748 148,980 150,252 40,000 (108,980) Total Central and Other 213,620 406,863 406,863 180,383 (226,480) Total Support Services 11,722,595 14,245,626 14,778,843 14,567,952 322,326 73000 Operation of Non-Instructional Services 73100 Food Service 105 Supervisor/Director 32,500 36,000 36,000 37,500 1,500 Page 10 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2022-2023 2023-2024 2023-2024 2024-2025 2024-2025 5,981,625 5,843,687 137,938 2.64 165 Cafeteria Personnel 16,800 0 0 0 0 201 Social Security 3,528 2,754 2,754 2,869 115 204 State Retirement 5,192 4,262 4,262 4,440 178 212 Employer Medicare 244 0 0 0 0 Total Food Service 58,264 43,016 43,016 44,809 1,793 73300 Community Services 105 Supervisor/Director 34,126 36,900 9,000 0 (36,900) 189 Other Salaries and Wages 60,934 68,000 71,000 74,548 6,548 201 Social security 7,145 8,025 6,120 5,703 (2,322) 204 State Retirement 10,679 12,420 10,179 8,826 (3,594) 207 Medical Insurance 18,911 19,289 19,289 16,200 (3,089) 499 Other Supplies and Materials 4,997 5,000 5,000 5,000 0 719 Office Equipment 300 5,000 5,000 5,000 0 Total Community Services 137,092 154,634 125,588 115,277 (39,357) 73400 Early Childhood Education 105 Supervisor/Director 42,100 45,100 45,100 47,100 2,000 116 Teachers 195,989 218,000 218,000 223,789 5,789 163 Educational Assistants 66,552 80,000 80,646 84,662 4,662 189 Other Salaries and Wages 10,133 12,000 11,354 12,000 0 198 Non-Certified Substitute Teachers 0 5,000 5,000 5,000 0 201 Social Security 23,192 27,548 27,548 28,500 952 204 Retirement 29,301 32,000 32,000 25,678 (6,322) 207 Medical Insurance 51,479 64,940 47,034 50,326 (14,614) 355 Travel 0 500 500 500 0 399 Other Contracted Services 0 2,000 0 0 (2,000) 429 Instructional Supplies and Materials 10,642 10,500 10,500 10,500 0 449 Textbooks-Bound 1,955 0 0 0 0 499 Other Supplies and Materials 14,849 10,500 14,500 14,500 4,000 524 Inservice 0 2,000 0 2,000 0 790 Other Equipment 10,972 15,000 32,906 15,000 0 Total Early Childhood Education 457,164 525,088 525,088 519,555 (5,533) Total Operation of Non-Instructional Services 652,520 722,738 693,692 679,641 (43,097) 76000 Capital Outlay 76100 Regular Capital Outlay 304 Archilects 0 0 97,072 97,072 97,072 399 Other Contracted Services 0 0 60,000 2,254 2,254 Page 11 Original Amended PY Actual Estimate Estimate Estimate Difference Total MOE Total Account No. Description 2022-2023 2023-2024 2023-2024 2024-2025 2024-2025 5,981,625 5,843,687 137,938 2.64 706 Building Construction 0 0 790,928 790,928 790,928 707 Building Improvements 0 0 137,000 137,000 137,000 790 Other Equipment 0 0 6,000 6,000 6,000 799 Other Capital Outlay 330,015 2,011,000 2,011,000 635,000 (1,376,000) Total Regular Capital Outlay 330,015 2,011,000 3,102,000 1,668,254 (342,746) 82300 Other Debt Service 82330 Education 620 Debt Service Contribution to Primary Governm 0 0 0 0 0 Total Regular Capital Outlay 0 0 0 0 0 Total Estimated Expenditures 31,138,484 38,703,717 42,018,477 39,119,974 416,257 99000 ESTIMATED OTHER USES 99100 Transfers Out 590 Transfers to Other Funds 0 0 0 0 0 Total Estimated Other Uses 0 0 0 0 0 Total Estimated Expenditures and Other Uses 31,138,484 38,703,717 42,018,477 39,119,974 416,257 Excess of Estimated Revenues Over (Under) Estimated Expenditures 952,872 (7,749,668) (7,844,830) (7,329,605) 420,063 Estimated Beginning Fund Balances July 1 12,115,861 13,068,733 13,068,733 11,968,733 (1,100,000) Fund Balance Audit Adjustment Estimated Ending Fund Balances June 30 13,068,733 5,319,065 5,223,904 4,639,128 (679,937) Page 12 ## Table 1 | Account No. | Description | Actual 2022-2023 | Original Estimate 2023-2024 | Amended Estimate 2023-2024 | Estimate 2024-2025 | Difference 2024-2025 | | --- | --- | --- | --- | --- | --- | --- | | | ESTIMATED REVENUES | | | | | | | 40000 | Local Taxes | | | | | | | 40100 | County Property Taxes | | | | | | | 40110 | Current Property Taxes | 3,144,196 | 2,974,879 | 2,974,879 | 3,032,648 | 57,769 | | 40120 | Trustee's Collection Prior Year | 63,996 | 65,000 | 65,000 | 65,000 | 0 | | 40125 | Trustee's Collection Bankruptcy | 641 | 500 | 500 | 500 | D | | 40130 | Circuit/Clerk & Master Collections Prior Years | 33,469 | 47,000 | 47,000 | 47,000 | 0 | | 40140 | Interest and Penalty | 14,071 | 15,000 | 15,000 | 15,000 | 0 | | 40161 | Payments in Lieu of Taxes TVA | 3,495 | 4,000 | 4,000 | 4,000 | 0 | | 40162 | Payments in Lieu of Taxes Local Utilities | 6,000 | 6,000 | 6,000 | 6,000 | 0 | | 40200 | County Local Option Taxes | | | | | | | 40210 | Local Option Sales Tax | 2,869,529 | 2,455,008 | 2,455,008 | 2,535,177 | 80,169 | | 40270 | Business Tax | 50,007 | 35,000 | 35,000 | 35,000 | 0 | | 40300 | Statutory Local Taxes | | | | | | | 40320 | Bank Excise Tax | 0 | 0 | 0 | 0 | 0 | | 40350 | Interstate Telecommunication Tax | 0 | 0 | 0 | 0 | 0 | | | Total Local Taxes | 6,185,404 | 5,602,387 | 5,602,387 | 5,740,325 | 137,938 | | 41000 | Licenses and Permits | | | | | | | 41100 | Licenses | | | | | | | 41110 | Marriage Licenses | 1,672 | 1,300 | 1,300 | 1,300 | 0 | | | Total Licenses and Permits | 1,672 | 1,300 | 1,300 | 1,300 | 0 | | 43000 | Charges for Current Services | | | | | | | 43500 | Education Charges | | | | | | | 43517 | Tuition Other | 1,000 | 2,000 | 2,000 | 0 | (2,000) | | 43570 | Receipts from Individual Schools | 22,820 | 30,000 | 30,000 | 30,000 | 0 | | 43582 | Community Service Fees Adults | 279 | 200 | 200 | 200 | 0 | | | Total Charges for Current Services | 24,099 | 32,200 | 32,200 | 30,200 | (2,000) | | 44000 | Other Local Revenues | | | | | | | 44100 | Recurring Items | | | | | | | 44110 | Investment Income | 298,729 | 0 | 0 | 0 | 0 | | 44120 | Lease/Rentals | 9,258 | 10,000 | 10,000 | 10,000 | 0 | | 44170 | Miscellaneous Refunds | 73,181 | 30,000 | 30,000 | 30,000 | 0 | ## Table 2 | Account No. | Description | Actual 2022-2023 | Original Estimate 2023-2024 | Amended Estimate 2023-2024 | Estimate 2024-2025 | Difference 2024-2025 | CY MOE Total 5,981,625 | PY MOE Total 5,843,687 | 137,938 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 44500 | Nonrecurring Items | | | | | | | | | | | 44530 | Sale of Equipment | 9,332 | 15,000 | 15,000 | 15,000 | 0 | | | | | | 44560 | Damages Recovered from Individuals | 1,324 | 3,000 | 3,000 | 3,000 | 0 | | | | | | 44570 | Contributions and Gifts | 11,657 | 15,000 | 15,000 | 15,000 | 0 | | | | | | 44990 | Other Local Revenues | 0 | 0 | 0 | 0 | 0 | | | | | | | Total Other Local Revenues | 403,481 | 73,000 | 73,000 | 73,000 | 0 | | | | | | | Total Local Revenue | 6,614,656 | 5,708,887 | 5,708,887 | 5,844,825 | 135,938 | | | | | | 46000 | State of Tennessee | | | | | | | | | | | 46175 | On-Behalf Contributions for OPEB | 63,566 | 35,000 | 35,000 | 35,000 | 0 | | | | | | 46500 | State Education Funds | | | | | | | | | | | 46510 | Tennessee Investment in Student Achievemen | 0 | 23,886,562 | 23,886,562 | 24,228,618 | 342,056 | | | | | | 46511 | Basic Education Program | 23,055,227 | 0 | 0 | 0 | 0 | | | | | | 46515 | Early Childhood Education | 417,763 | 417,796 | 493,047 | 490,275 | 72,479 | | | | | | 46520 | School Food Service | | 22,000 | 22,000 | 22,000 | 0 | | | | | | 46550 | Driver Education | 828 | 5,000 | 5,000 | 5,000 | 0 | | | | | | 46590 | Other State Education Funds | 465,122 | 240,000 | 240,000 | 240,000 | 0 | | | | | | 46591 | Coordinated School Health | 90,000 | 0 | 0 | 0 | 0 | | | | | | 46594 | Family Resource Centers | 59,223 | 0 | 0 | 0 | 0 | | | | | | 46790 | Other Vocational | 0 | 0 | 3,000,000 | | 0 | | | | | | 46610 | Career Ladder Program | 53,340 | 45,000 | 45,000 | 45,000 | 0 | | | | | | 46800 | Other State Revenues | | | | | | | | | | | 46851 | State Revenue Sharing TVA | 227,133 | 230,000 | 230,000 | 230,000 | 0 | | | | | | 46980 | Other State Grants | 95,158 | 0 | 124,847 | 124,847 | 124,847 | | | | | | 46981 | Safe Schools | 43,000 | 0 | 0 | 0 | 0 | | | | | | 46990 | Other State Revenues | 0 | 0 | 0 | 258,804 | 258,804 | | | | | | | Total State of Tennessee | 24,570,360 | 24,881,358 | 28,081,456 | 25,679,544 | 798,186 | | | | | | 47000 | Federal Government | | | | | | | | | | | 47100 | Federal Through State | | | | | | | | | | | 47590 | Other Federal Through State | 102,023 | 0 | 0 | | 0 | | | | | | 47600 | Direct Federal Revenue | | | | | | | | | | | 47640 | ROTC Reimbursement | 39,766 | 70,000 | 70,000 | 70,000 | 0 | | | | | | 47990 | Other Direct Federal Revenue | 166,806 | 0 | 0 | 0 | 0 | | | | | | | Total Federal Government | 308,595 | 70,000 | 70,000 | 70,000 | 0 | | | | | | 48000 | Other Governments and Citizens Groups | | | | | | | | | | | 48610 | Donations | 198,000 | 0 | 0 | 0 | 0 | | | | | | 48990 | Other | 197,892 | 258,804 | 278,304 | 161,000 | (97,804) | | | | | ## Table 3 | Account No. Description | Actual 2022-2023 | Original Estimate 2023-2024 | Amended Estimate 2023-2024 | Estimate 2024-2025 | Difference 2024-2025 | | --- | --- | --- | --- | --- | --- | | Total Other Governments and Citizens Groups | 395,892 | 258,804 | 278,304 | 161,000 | (97,804) | | Total Estimated Revenues | 31,889,503 | 30,919,049 | 34,138,647 | 31,755,369 | 836,320 | | 49000 OTHER SOURCES (NON-REVENUE) | | | | | | | 49700 Insurance Recovery | 193,594 | 10,000 | 10,000 | 10,000 | 0 | | 49800 Transfers In | 8,259 | 25,000 | 25,000 | 25,000 | 0 | | Total Other Sources | 201,853 | 35,000 | 35,000 | 35,000 | 0 | | Total Estimated Revenues & Other Sources | 32,091,356 | 30,954,049 | 34,173,647 | 31,790,369 | 836,320 | | ESTIMATED EXPENDITURES | | | | | | | 71000 Instruction | | | | | | | 71100 Regular Instruction Program | | | | | | | 116 Teachers | 9,006,758 | 10,065,910 | 10,044,910 | 10,273,253 | 207,343 | | 117 Career Ladder Program | 42,000 | 45,000 | 45,000 | 45,000 | 0 | | 128 Homebound Teachers | 0 | 10,797 | 10,797 | 12,000 | 1,203 | | 140 Salary Supplements | 334,741 | 414,200 | 414,200 | 460,000 | 45,800 | | 163 Educational Assistants | 347,585 | 402,000 | 423,000 | 460,000 | 58,000 | | 189 Other Salaries and Wages | 437,806 | 405,000 | 405,000 | 420,000 | 15,000 | | 198 Non-Certified Substitute Teachers | 182,692 | 185,000 | 185,000 | 175,000 | (10,000) | | 201 Social Security | 752,931 | 1,095,393 | 1,095,394 | 906,162 | (189,231) | | 204 State Retirement | 787,535 | 972,254 | 972,254 | 1,016,744 | 44,490 | | 207 Medical Insurance | 1,517,010 | 2,270,840 | 2,270,840 | 2,000,000 | (270,840) | | 212 Employer Medicare | 2,947 | 0 | 0 | 0 | 0 | | 215 On-behalf Payments to OPEB | 20,490 | 0 | 0 | 0 | 0 | | 336 Maint and Repair Service Equipment | 16,000 | 16,000 | 16,000 | 12,000 | (4,000) | | 399 Other Contracted Services | 69,599 | 85,000 | 45,000 | 55,000 | (30,000) | | 429 Instructional Supplies and Materials | 147,908 | 125,000 | 125,000 | 125,000 | 0 | | 449 Textbooks | 181,914 | 175,000 | 245,000 | 175,000 | 0 | | 499 Other Supplies and Materials | 8,105 | 10,000 | 10,000 | 8,000 | (2,000) | | 599 Other Charges | 850 | 0 | 0 | 0 | 0 | | 722 Regular Instructional Equipment | 168,656 | 100,000 | 70,000 | 50,000 | (50,000) | | Total Instructional Program | 14,025,527 | 16,377,394 | 16,377,395 | 16,193,159 | (184,235) | | 71150 Alternative Instruction Program | | | | | | | 116 Teachers | 114,800 | 190,000 | 189,925 | 195,000 | 5,000 | | 163 Educational Assistants | 19,811 | 22,900 | 22,975 | 25,000 | 2,100 | | 201 Social Security | 9,968 | 16,287 | 16,287 | 16,830 | 543 | | 204 State Retirement | 17,523 | 19,811 | 19,811 | 19,656 | (155) | ## Table 4 | Account No. Description | Actual 2022-2023 | Original Estimate 2023-2024 | Amended Estimate 2023-2024 | Estimate 2024-2025 | Difference 2024-2025 | | --- | --- | --- | --- | --- | --- | | 207 Medical Insurance | 26,334 | 33,812 | 33,812 | 36,179 | 2,367 | | 355 Travel | 0 | 3,000 | 3,000 | 1,500 | (1,500) | | 429 Instructional Supplies and Materials | 981 | 1,500 | 1,500 | 1,500 | 0 | | 499 Other Supplies and Materials | 808 | 1,500 | 1,500 | 1,500 | 0 | | Total Alternative Schools | 190,225 | 288,810 | 288,810 | 297,165 | 8,355 | | 71200 Special Education Program | | | | | | | 116 Teachers | 1,639,984 | 1,908,233 | 1,905,733 | 1,980,000 | 71,767 | | 124 Psychological Personnel | 67,344 | 77,203 | 77,203 | 0 | (77,203) | | 128 Homebound Teachers | 4,016 | 15,000 | 15,000 | 15,000 | 0 | | 163 Educational Assistants | 340,991 | 406,000 | 441,500 | 510,000 | 104,000 | | 171 Speech Pathologist | 189,303 | 260,000 | 260,000 | 300,000 | 40,000 | | 201 Social Security | 164,432 | 201,971 | 204,017 | 214,583 | 12,612 | | 204 State Retirement | 213,202 | 237,779 | 241,687 | 256,948 | 19,169 | | 207 Medical Insurance | 322,667 | 359,725 | 371,575 | 399,706 | 39,981 | | 212 Employer Medicare | 0 | 0 | 479 | 0 | 0 | | 399 Other Contracted Services | 214,770 | 250,000 | 250,000 | 180,000 | (70,000) | | 429 Instructional Supplies and Materials | 0 | 0 | 8,000 | 7,000 | 7,000 | | 499 Other Supplies and Materials | 0 | 5,000 | 5,000 | 5,000 | 0 | | 725 Special Education Equipment | 0 | 0 | 15,968 | 5,404 | 5,404 | | Total Special Educational Program | 3,156,709 | 3,720,911 | 3,796,162 | 3,873,641 | 152,730 | | 71300 Career and Technical Education Program | | | | | | | 116 Teachers | 735,588 | 862,530 | 862,530 | 900,000 | 37,470 | | 140 Supplements | 12,000 | 12,000 | 12,000 | 6,000 | (6,000) | | 189 Other Salaries and Wages | 1,200 | 14,000 | 14,000 | 14,000 | 0 | | 198 Non-Certified Substitute Teachers | 15,938 | 20,000 | 20,000 | 18,000 | (2,000) | | 201 Social Security | 56,702 | 68,992 | 68,992 | 71,757 | 2,765 | | 204 State Retirement | 65,453 | 75,277 | 75,277 | 79,598 | 4,321 | | 207 Medical Insurance | 103,140 | 121,439 | 121,439 | 121,487 | 48 | | 307 Communications | 0 | 15,000 | 10,771 | 0 | (15,000) | | 355 Travel | 1,088 | 5,500 | 2,500 | 2,000 | (3,500) | | 399 Other Contracted Services | 10,000 | 20,000 | 20,000 | 0 | (20,000) | | 429 Instructional Supplies and Materials | 2,886 | 15,500 | 16,500 | 11,000 | (4,500) | | 449 Text Books | 11,154 | 7,000 | 7,000 | 7,000 | 0 | | 471 Software | 0 | 0 | 378,560 | 139,850 | 139,850 | | 499 Other Supplies and Materials | 36,986 | 48,000 | 91,068 | 25,000 | (23,000) | | 524 Inservice | 63 | 3,000 | 0 | 0 | (3,000) | | 599 Other Charges | 5,538 | 9,000 | 17,229 | 3,500 | (5,500) | | 730 Vocational Instruction Equipment | 3,157 | 30,000 | 1,253,708 | 430,970 | 400,970 | | 790 Vocational Other Equipment | 0 | 10,000 | 10,000 | 10,000 | 0 | ## Table 5 | Account No. Description | Actual 2022-2023 | Original Estimate 2023-2024 | Amended Estimate 2023-2024 | Estimate 2024-2025 | Difference 2024-2025 | | --- | --- | --- | --- | --- | --- | | Total Vocational Education Program | 1,060,893 | 1,337,238 | 2,981,574 | 1,840,162 | 502,924 | | Total Instruction | 18,433,354 | 21,724,353 | 23,443,941 | 22,204,127 | 479,774 | | 72000 Support Services | | | | | | | 72110 Attendance | | | | | | | 105 Supervisor/Director | 79,240 | 85,000 | 76,855 | 92,000 | 7,000 | | 189 Other Salaries & Wages | 34,126 | 36,857 | 45,002 | 56,000 | 19,143 | | 201 Social Security | 8,653 | 9,218 | 9,218 | 11,322 | 2,104 | | 204 State Retirement | 10,927 | 8,312 | 8,312 | 12,482 | 4,170 | | 207 Medical Insurance | 11,442 | 17,244 | 17,244 | 18,451 | 1,207 | | 355 Travel | 2,578 | 3,000 | 3,000 | 3,000 | 0 | | 399 Other Contracted Services | 8,407 | 20,000 | 20,000 | 20,000 | 0 | | 499 Other Supplies and Materials | 1,635 | 3,000 | 3,000 | 2,000 | (1,000) | | 524 In Service/Staff Development | 0 | 1,000 | 1,000 | 1,000 | 0 | | 719 Office Equipment | 0 | 6,000 | 6,000 | 5,000 | (1,000) | | Total Attendance | 157,008 | 189,631 | 189,631 | 221,255 | 31,624 | | 72120 Health Services | | | | | | | 105 Supervisor/Director | 68,253 | 71,000 | 71,253 | 75,000 | 4,000 | | 130 Social Workers | 0 | 0 | 0 | 96,000 | 96,000 | | 131 Medical Personnel | 163,424 | 360,000 | 360,000 | 380,000 | 20,000 | | 189 Other Salaries & Wages | 51,020 | 56,000 | 55,747 | 57,000 | 1,000 | | 201 Social security | 21,085 | 37,248 | 37,248 | 46,512 | 9,264 | | 204 State Retirement | 27,811 | 47,354 | 47,354 | 54,720 | 7,366 | | 207 Medical Insurance | 22,942 | 53,588 | 53,588 | 57,339 | 3,751 | | 355 Travel | 4,503 | 5,000 | 5,000 | 4,000 | (1,000) | | 399 Other Contracted Services | 4,215 | 6,000 | 6,000 | 56,821 | 50,821 | | 413 Drugs and Medical Supplies | 3,819 | 5,500 | 5,500 | 5,500 | 0 | | 499 Other Supplies and Materials | 2,720 | 3,500 | 3,500 | 3,500 | 0 | | 524 Inservice | 488 | 5,000 | 5,000 | 4,000 | (1,000) | | 599 Other Charges | 9,068 | 5,000 | 5,000 | 5,000 | 0 | | 735 Health Equipment | 9,577 | 5,500 | 5,500 | 5,500 | 0 | | Total Health Service | 388,925 | 660,690 | 660,690 | 850,892 | 190,202 | | 72130 Other Student Support | | | | | | | 123 Guidance Personnel | 531,343 | 667,000 | 607,000 | 685,000 | 18,000 | | 189 Other Salaries and Wages | 86,190 | 96,184 | 181,084 | 190,000 | 93,816 | | 201 Social Security | 46,374 | 57,566 | 59,471 | 66,938 | 9,372 | | 204 State Retirement | 61,507 | 57,650 | 59,891 | 74,885 | 17,235 | | 207 Medical Insurance | 65,836 | 78,790 | 78,790 | 84,305 | 5,515 | ## Table 6 | Account No. Description | Actual 2022-2023 | Original Estimate 2023-2024 | Amended Estimate 2023-2024 | Estimate 2024-2025 | Difference 2024-2025 | | --- | --- | --- | --- | --- | --- | | 212 Employer Medicare | 11 | 0 | 0 | 0 | 0 | | 322 Evaluating and Testing | 40,000 | 40,000 | 40,000 | 20,000 | (20,000) | | 344 Payments to Schools Other | 80,000 | 80,000 | 80,000 | 80,000 | 0 | | 355 Travel | 2,690 | 5,000 | 8,000 | 8,000 | 3,000 | | 399 Other Contracted Services | 24,412 | 25,000 | 25,000 | 25,000 | 0 | | 499 Other Supplies and Materials | 4,000 | 4,000 | 4,000 | 4,000 | 0 | | 524 Inservice | 0 | 3,000 | 3,000 | 3,000 | 0 | | 599 Other Charges | 1,740 | 10,000 | 7,000 | 7,000 | (3,000) | | Total Other Student Support | 944,103 | 1,124,190 | 1,153,236 | 1,248,128 | 123,938 | | 72210 Regular Instruction Program | | | | | | | 105 Supervisor/Director | 42,100 | 45,100 | 65,100 | 119,000 | 73,900 | | 129 Librarians | 426,777 | 475,000 | 455,000 | 485,000 | 10,000 | | 161 Secretary(s) | 201,768 | 220,000 | 220,000 | 235,000 | 15,000 | | 162 Clerical Personnel | 215,804 | 255,000 | 255,000 | 272,000 | 17,000 | | 189 Other Salaries and Wages | 21,069 | 20,000 | 20,000 | 20,000 | 0 | | 201 Social Security | 66,364 | 78,803 | 78,803 | 86,522 | 7,719 | | 204 State Retirement | 85,188 | 103,692 | 103,692 | 113,047 | 9,355 | | 207 Medical Insurance | 154,660 | 177,615 | 177,615 | 190,048 | 12,433 | | 212 Employer Medicare | 23 | 0 | 0 | 0 | 0 | | 336 Maint and Repair Services - Equipment | 4,000 | 4,000 | 4,000 | 4,000 | 0 | | 355 Travel | 1,081 | 5,000 | 5,000 | 2,500 | (2,500) | | 399 Other Contracted Services | 14,680 | 16,000 | 16,000 | 16,000 | 0 | | 432 Library Books and Media | 8,000 | 8,000 | 8,000 | 8,000 | 0 | | 499 Other Supplies and Materials | 3,168 | 6,000 | 6,000 | 5,000 | (1,000) | | 524 In-Service/Staff Development | 276 | 2,000 | 2,000 | 2,000 | 0 | | 701 Administration Equipment | 0 | 0 | 54,847 | 0 | D | | 722 Regular Instruction Equipment | 10,000 | 10,000 | 10,000 | 0 | (10,000) | | 790 Other Equipment | 6,790 | 50,000 | 120,000 | 0 | (50,000) | | Total Regular Instruction Program | 1,261,748 | 1,476,210 | 1,601,057 | 1,558,117 | 81,907 | | 72220 Special Education Program | | | | | | | 105 Supervisor/Director | 72,938 | 84,088 | 84,088 | 96,742 | 12,654 | | 124 Psychological Personnel | 0 | 0 | 0 | 80,000 | 80,000 | | 131 Medical Personnel | 0 | 0 | 0 | 65,335 | 65,335 | | 189 Other Salaries and Wages | 5,000 | 5,000 | 5,000 | 5,000 | 0 | | 196 In-Service Training | 425 | 2,000 | 2,000 | 2,000 | 0 | | 201 Social Security | 5,843 | 6,968 | 6,968 | 19,054 | 12,086 | | 204 State Retirement | 6,338 | 7,742 | 7,742 | 19,683 | 11,941 | | 207 Medical Insurance | 7,900 | 8,100 | 8,100 | 8,667 | 567 | | 336 Maint and Repair Services Equipment | 794 | 5,000 | 5,000 | 5,000 | 0 | | 355 Travel | 7,045 | 7,500 | 7,500 | 7,500 | 0 | ## Table 7 | Account No. | Description | Actual 2022-2023 | Original Estimate 2023-2024 | Amended Estimate 2023-2024 | Estimate 2024-2025 | Difference 2024-2025 | | --- | --- | --- | --- | --- | --- | --- | | 524 | In-Service Training | 2,231 | 7,000 | 7,000 | 4,000 | (3,000) | | | Total Special Education Program | 108,514 | 133,398 | 133,398 | 312,981 | 179,583 | | 72230 | Career and Technical Education Program | | | | | | | 105 | Supervisor/Director | 167,860 | 173,500 | 173,500 | 89,613 | (83,887) | | 189 | Other Salaries and Wages | 2,000 | 2,000 | 121,230 | 81,937 | 79,937 | | 201 | Social Security | 7,488 | 13,426 | 22,547 | 13,075 | (351) | | 204 | State Retirement | 7,204 | 7,531 | 19,880 | 13,633 | 6,102 | | 207 | Medical Insurance | 7,542 | 8,100 | 32,400 | 24,867 | 16,767 | | 336 | Maint and Repair Services - Equipment | 0 | 3,000 | 3,000 | 3,000 | 0 | | 355 | Travel | 766 | 2,000 | 2,000 | 2,000 | 0 | | 399 | Other Contracted Services | 0 | 0 | 5,000 | 3,000 | 3,000 | | 499 | Other Supplies and Materials | 1,094 | 3,000 | 45,700 | 0 | (3,000) | | 524 | In-Service Training | 0 | 0 | 34,400 | 0 | 0 | | 790 | Other Equipment | 0 | 0 | 47458 | 0 | 0 | | | Total Vocational Education Program | 193,954 | 212,557 | 507,115 | 231,125 | 18,568 | | 72250 | Technology | | | | | | | 105 | Supervisor | 68,253 | 73,713 | 73,713 | 74,816 | 1,103 | | 189 | Other Salaries and Wages | 5,167 | 10,000 | 10,000 | 70,659 | 60,659 | | 201 | Social Security | 5,589 | 6,197 | 6,197 | 11,129 | 4,932 | | 204 | State Retirement | 8,198 | 9,582 | 9,582 | 14,511 | 4,929 | | 207 | Medical Insurance | 7,900 | 8,100 | 8,100 | 8,667 | 567 | | 336 | Maint and Repair Services - Equipment | 1,350 | 10,000 | 10,000 | 10,000 | 0 | | 350 | Internet Connectivity | 92,786 | 105,000 | 100,000 | 105,000 | 0 | | 355 | Travel | 354 | 2,000 | 2,000 | 2,000 | 0 | | 399 | Other Contracted Services | 97,633 | 105,000 | 115,000 | 90,000 | (15,000) | | 499 | Other Supplies and Materials | 1,870 | 2,000 | 2,000 | 2,000 | 0 | | 722 | Regular Instruction Equipment | 31,505 | 120,000 | 115,000 | 75,000 | (45,000) | | | Total Technology | 320,605 | 451,592 | 451,592 | 463,782 | 12,190 | | 72290 | Other Programs | | | | | | | 215 | On-Behalf Payments for OPEB | 63,566 | 35,000 | 35,000 | 35,000 | 0 | | | Total Other Programs | 63,566 | 35,000 | 35,000 | 35,000 | 0 | | 72310 | Board of Education | | | | | | | 191 | Board and Committee Members Fees | 9,059 | 16,800 | 16,800 | 16,800 | 0 | | 196 | In-Service Training | 3,381 | 12,000 | 12,000 | 12,000 | 0 | | 201 | Social Security | 547 | 2,203 | 2,203 | 2,203 | 0 | | 204 | Medical Insurance | 0 | 0 | 0 | 15,800 | 15,800 | ## Table 8 | Account No. Description | Actual 2022-2023 | Original Estimate 2023-2024 | Amended Estimate 2023-2024 | Estimate 2024-2025 | Difference 2024-2025 | CY MOE Total 5,981,625 | PY MOE Total 5,843,687 | 137,938 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 305 Audit Services | 27,500 | 35,000 | 35,000 | 35,000 | 0 | | | | | 320 Dues and Memberships | 19,220 | 32,000 | 32,000 | 32,000 | 0 | | | | | 331 Legal Services | 35,426 | 40,000 | 40,000 | 40,000 | 0 | | | | | 355 Travel | 0 | 5,000 | 5,000 | 5,000 | 0 | | | | | 399 Other Contracted Services | 16,947 | 17,000 | 17,000 | 17,000 | 0 | | | | | 506 Liability Insurance | 76,224 | 150,000 | 150,000 | 150,000 | 0 | | | | | 510 Trustees Commission | 132,008 | 140,000 | 140,000 | 140,000 | 0 | | | | | 513 Workers Compensation Insurance | 166,339 | 250,000 | 250,000 | 240,000 | (10,000) | | | | | 515 Liability Claims | 500 | 0 | 0 | 0 | 0 | | | | | 534 Refund to Applicant for Criminal Investigation | 0 | 6,200 | 6,200 | 1,000 | (5,200) | | | | | 599 Other Charges | 7,434 | 10,000 | 10,000 | 10,000 | 0 | | | | | Total Board of Education | 494,585 | 716,203 | 716,203 | 716,803 | 600 | | | | | 72320 Director of Schools | | | | | | | | | | 101 County Official/Administrative Officer | 115,000 | 125,000 | 125,000 | 125,000 | 0 | | | | | 117 Career Ladder Program | 0 | 1,000 | 1,000 | 0 | (1,000) | | | | | 161 Secretary(s) | 96,768 | 108,000 | 108,000 | 116,000 | 8,000 | | | | | 201 Social Security | 16,062 | 17,901 | 17,901 | 18,437 | 536 | | | | | 204 State Retirement | 20,859 | 24,037 | 24,037 | 24,984 | 947 | | | | | 207 Medical Insurance | 11,900 | 14,000 | 14,000 | 14,980 | 980 | | | | | 307 Communication | 244 | 3,000 | 3,000 | 3,000 | 0 | | | | | 336 Maint and Repair Services - Equipment | 11,332 | 20,000 | 20,000 | 15,000 | (5,000) | | | | | 348 Postal Charges | 0 | 1,000 | 1,000 | 1,000 | 0 | | | | | 355 Travel | 2,178 | 3,400 | 3,400 | 1,400 | (2,000) | | | | | 399 Other Contracled Service | 672 | 5,000 | 5,000 | 5,000 | 0 | | | | | 435 Office Supplies | 1,726 | 2,500 | 2,500 | 2,500 | 0 | | | | | 499 Other Supplies and Materials | 2,725 | 3,500 | 3,500 | 3,500 | 0 | | | | | 599 Other Charges | 14,349 | 0 | 0 | 0 | 0 | | | | | Total Office of the Superintendent | 293,815 | 328,338 | 328,338 | 330,801 | 2,463 | | | | | 72410 Office of the Principal | | | | | | | | | | 104 Principals | 673,634 | 780,000 | 780,000 | 780,000 | 0 | | | | | 139 Assistant Principals | 517,280 | 570,000 | 570,000 | 650,000 | 80,000 | | | | | 189 Other Salaries and Wages | 89,100 | 96,184 | 96,184 | 101,507 | 5,323 | | | | | 201 Social Security | 95,556 | 110,504 | 110,504 | 117,160 | 6,656 | | | | | 204 State Retirement | 112,841 | 125,892 | 125,892 | 137,836 | 11,944 | | | | | 207 Medical Insurance | 134,327 | 158,612 | 158,612 | 169,715 | 11,103 | | | | | 348 Postal Charges | 1,600 | 1,600 | 1,600 | 1,000 | (600) | | | | | 355 Travel | 292 | 3,600 | 3,600 | 3,000 | (600) | | | | | 399 Other Contracted Services | 135,991 | 168,000 | 168,000 | 130,000 | (38,000) | | | | | 701 Administration Equipment | 32,444 | 0 | 0 | 0 | 0 | | | | ## Table 9 | Account No. Description | Actual 2022-2023 | Original Estimate 2023-2024 | Amended Estimate 2023-2024 | Estimate 2024-2025 | Difference 2024-2025 | | --- | --- | --- | --- | --- | --- | | Total Office of the Principal | 1,793,065 | 2,014,392 | 2,014,392 | 2,090,218 | 75,826 | | 72510 Fiscal Services | | | | | | | 399 Other Contracted Services | 45,000 | 50,000 | 50,000 | 50,000 | 0 | | Total Fiscal Services | 45,000 | 50,000 | 50,000 | 50,000 | 0 | | 72610 Operation of Plant | | | | | | | 307 Communication | 39,481 | 50,000 | 50,000 | 50,000 | 0 | | 399 Other Contracted Services | 717,290 | 775,000 | 775,000 | 829,250 | 54,250 | | 410 Custodial Supplies | 34,018 | 38,500 | 38,500 | 38,500 | 0 | | 415 Electricity | 883,028 | 975,000 | 975,000 | 1,000,000 | 25,000 | | 434 Natural Gas | 85,127 | 200,000 | 185,000 | 160,000 | (40,000) | | 454 Water and Sewer | 285,921 | 315,000 | 315,000 | 325,000 | 10,000 | | 499 Other Supplies and Materials | 332 | 3,500 | 3,500 | 3,500 | 0 | | 501 Boiler Insurance | 8,412 | 10,000 | 10,000 | 10,500 | 500 | | 502 Building and Contents Insurance | 177,538 | 200,000 | 200,000 | 250,000 | 50,000 | | 790 Other Equipment | 0 | 0 | 15,000 | 15,000 | 15,000 | | Total Operation of Plant | 2,231,147 | 2,567,000 | 2,567,000 | 2,681,750 | 114,750 | | 72620 Maintenance of Plant | | | | | | | 105 Supervisor/Director | 63,135 | 73,713 | 73,713 | 74,816 | 1,103 | | 161 Secretary(s) | 12,303 | 13,489 | 13,489 | 23,000 | 9,511 | | 189 Other Salaries and Wages | 223,230 | 270,000 | 270,000 | 230,000 | (40,000) | | 201 Social Security | 23,207 | 27,275 | 27,275 | 25,078 | (2,197) | | 204 State Retirement | 35,376 | 42,214 | 42,214 | 41,783 | (431) | | 207 Medical Insurance | 44,829 | 47,967 | 47,967 | 51,325 | 3,358 | | 335 Maint & Repair Services Building | 461,802 | 347,600 | 347,600 | 375,000 | 27,400 | | 336 Maint & Repair Services Equipment | 178,716 | 264,000 | 264,000 | 275,000 | 11,000 | | 355 Travel | 3,920 | 5,000 | 5,000 | 3,000 | (2,000) | | 399 Other Contracted Services | 141,278 | 231,000 | 231,000 | 250,000 | 19,000 | | 418 Equipment and Machinery Parts | 0 | 10,000 | 10,000 | 10,000 | 0 | | 499 Other Supplies and Materials | 0 | 1,000 | 1,000 | 1,000 | 0 | | 701 Administrative Equipment | 0 | 0 | 0 | 0 | 0 | | 707 Building Improvements | 44,607 | 0 | 0 | 0 | 0 | | 717 Maintenance Equipment | 0 | 0 | 0 | 0 | 0 | | 718 Motor Vehicles | 0 | 0 | 0 | 0 | 0 | | Total Maintenance of Plant | 1,232,403 | 1,333,258 | 1,333,258 | 1,360,002 | 26,744 | | 72710 Transportation | | | | | | | 105 Supervisor/Director | 65,000 | 70,203 | 71,253 | 74,816 | 4,613 | ## Table 10 | Account No. | Description | Actual 2022-2023 | Original Estimate 2023-2024 | Amended Estimate 2023-2024 | Estimate 2024-2025 | Difference 2024-2025 | | --- | --- | --- | --- | --- | --- | --- | | 142 | Mechanic(s) | 84,639 | 140,000 | 140,000 | 130,000 | (10,000) | | 146 | Bus Drivers | 679,508 | 790,000 | 788,950 | 865,000 | 75,000 | | 161 | Secretary(s) | 12,303 | 13,489 | 13,489 | 23,000 | 9,511 | | 201 | Social Security | 61,781 | 76,612 | 76,613 | 83,600 | 6,988 | | 204 | State Retirement | 102,435 | 91,000 | 91,001 | 129,389 | 38,389 | | 207 | Medical Insurance | 107,800 | 113,000 | 113,000 | 120,910 | 7,910 | | 212 | Employer Medicare | 382 | 0 | 0 | 0 | 0 | | 299 | Other Fringe Benefits | 17,445 | 37,500 | 37,500 | 25,000 | (12,500) | | 335 | Maintenance and Repair Services Building | 0 | 5,000 | 5,000 | 5,000 | 0 | | 338 | Maintenance and Repair Services Vehicles | 9,596 | 30,000 | 30,000 | 30,000 | 0 | | 355 | Travel | 0 | 3,000 | 3,000 | 3,000 | 0 | | 399 | Other Contracted Services | 39,355 | 60,000 | 60,000 | 60,000 | 0 | | 412 | Diesel Fuel | 153,178 | 220,000 | 220,000 | 200,000 | (20,000) | | 418 | Equipment and Machinery Parts | 0 | 2,000 | 2,000 | 2,000 | 0 | | 424 | Garage Supplies | 0 | 4,000 | 4,000 | 3,000 | (1,000) | | 425 | Gasoline | 39,294 | 45,000 | 45,000 | 45,000 | 0 | | 433 | Lubricants | 1,754 | 12,000 | 12,000 | 12,000 | 0 | | 442 | Propane | 45,611 | 75,000 | 75,000 | 70,000 | (5,000) | | 450 | Tires and Tubes | 17,963 | 30,000 | 30,000 | 25,000 | (5,000) | | 453 | Vehicles Parts | 62,437 | 115,000 | 115,000 | 100,000 | (15,000) | | 511 | Vehicle and Equipment Insurance | 44,384 | 50,000 | 50,000 | 65,000 | 15,000 | | 599 | Other Charges | 0 | 5,000 | 5,000 | 5,000 | 0 | | 718 | Motor Vehicles | 0 | 80,000 | 80,000 | 0 | (80,000) | | 729 | Transportation Equipment | 435,672 | 478,500 | 563,265 | 160,000 | (318,500) | | 790 | Other Equipment | 0 | 0 | 0 | 0 | 0 | | | Total Transportation | 1,980,537 | 2,546,304 | 2,631,071 | 2,236,715 | (309,589) | | 72810 | Central and Other | | | | | | | 201 | Social Security | 210 | 383 | 383 | 383 | 0 | | 210 | Unemployment Compensation | 0 | 35,000 | 35,000 | 20,000 | (15,000) | | 299 | Other Fringe Benefits | 2,675 | 5,000 | 5,000 | 5,000 | 0 | | 316 | Contributions | 140,000 | 152,500 | 152,500 | 50,000 | (102,500) | | 399 | Other Contracted Services | 9,876 | 35,000 | 35,000 | 50,000 | 15,000 | | 499 | Other Supplies and Materials | 13,111 | 30,000 | 28,728 | 15,000 | (15,000) | | 599 | Other Charges | 47,748 | 148,980 | 150,252 | 40,000 | (108,980) | | | Total Central and Other | 213,620 | 406,863 | 406,863 | 180,383 | (226,480) | | | Total Support Services | 11,722,595 | 14,245,626 | 14,778,843 | 14,567,952 | 322,326 | | 73000 | Operation of Non-Instructional Services | | | | | | | 73100 | Food Service | | | | | | | 105 | Supervisor/Director | 32,500 | 36,000 | 36,000 | 37,500 | 1,500 | | | | | | | | | ## Table 11 | Account No. Description | Actual 2022-2023 | Original Estimate 2023-2024 | Amended Estimate 2023-2024 | Estimate 2024-2025 | Difference 2024-2025 | | --- | --- | --- | --- | --- | --- | | 165 Cafeteria Personnel | 16,800 | 0 | 0 | 0 | 0 | | 201 Social Security | 3,528 | 2,754 | 2,754 | 2,869 | 115 | | 204 State Retirement | 5,192 | 4,262 | 4,262 | 4,440 | 178 | | 212 Employer Medicare | 244 | 0 | 0 | 0 | 0 | | Total Food Service | 58,264 | 43,016 | 43,016 | 44,809 | 1,793 | | 73300 Community Services | | | | | | | 105 Supervisor/Director | 34,126 | 36,900 | 9,000 | 0 | (36,900) | | 189 Other Salaries and Wages | 60,934 | 68,000 | 71,000 | 74,548 | 6,548 | | 201 Social security | 7,145 | 8,025 | 6,120 | 5,703 | (2,322) | | 204 State Retirement | 10,679 | 12,420 | 10,179 | 8,826 | (3,594) | | 207 Medical Insurance | 18,911 | 19,289 | 19,289 | 16,200 | (3,089) | | 499 Other Supplies and Materials | 4,997 | 5,000 | 5,000 | 5,000 | 0 | | 719 Office Equipment | 300 | 5,000 | 5,000 | 5,000 | 0 | | Total Community Services | 137,092 | 154,634 | 125,588 | 115,277 | (39,357) | | 73400 Early Childhood Education | | | | | | | 105 Supervisor/Director | 42,100 | 45,100 | 45,100 | 47,100 | 2,000 | | 116 Teachers | 195,989 | 218,000 | 218,000 | 223,789 | 5,789 | | 163 Educational Assistants | 66,552 | 80,000 | 80,646 | 84,662 | 4,662 | | 189 Other Salaries and Wages | 10,133 | 12,000 | 11,354 | 12,000 | 0 | | 198 Non-Certified Substitute Teachers | 0 | 5,000 | 5,000 | 5,000 | 0 | | 201 Social Security | 23,192 | 27,548 | 27,548 | 28,500 | 952 | | 204 Retirement | 29,301 | 32,000 | 32,000 | 25,678 | (6,322) | | 207 Medical Insurance | 51,479 | 64,940 | 47,034 | 50,326 | (14,614) | | 355 Travel | 0 | 500 | 500 | 500 | 0 | | 399 Other Contracted Services | 0 | 2,000 | 0 | 0 | (2,000) | | 429 Instructional Supplies and Materials | 10,642 | 10,500 | 10,500 | 10,500 | 0 | | 449 Textbooks-Bound | 1,955 | 0 | 0 | 0 | 0 | | 499 Other Supplies and Materials | 14,849 | 10,500 | 14,500 | 14,500 | 4,000 | | 524 Inservice | 0 | 2,000 | 0 | 2,000 | 0 | | 790 Other Equipment | 10,972 | 15,000 | 32,906 | 15,000 | 0 | | Total Early Childhood Education | 457,164 | 525,088 | 525,088 | 519,555 | (5,533) | | Total Operation of Non-Instructional Services | 652,520 | 722,738 | 693,692 | 679,641 | (43,097) | | 76000 Capital Outlay | | | | | | | 76100 Regular Capital Outlay | | | | | | | 304 Archilects | 0 | 0 | 97,072 | 97,072 | 97,072 | | 399 Other Contracted Services | 0 | 0 | 60,000 | 2,254 | 2,254 | ## Table 12 | | PY | | --- | --- | | Total | MOE Total | | 5,981,625 | 5,843,687 | ## Table 13 | Account No. Description | Actual 2022-2023 | Original Estimate 2023-2024 | Amended Estimate 2023-2024 | Estimate 2024-2025 | Difference 2024-2025 | | --- | --- | --- | --- | --- | --- | | 706 Building Construction | 0 | 0 | 790,928 | 790,928 | 790,928 | | 707 Building Improvements | 0 | 0 | 137,000 | 137,000 | 137,000 | | 790 Other Equipment | 0 | 0 | 6,000 | 6,000 | 6,000 | | 799 Other Capital Outlay | 330,015 | 2,011,000 | 2,011,000 | 635,000 | (1,376,000) | | Total Regular Capital Outlay | 330,015 | 2,011,000 | 3,102,000 | 1,668,254 | (342,746) | | 82300 Other Debt Service | | | | | | | 82330 Education | | | | | | | 620 Debt Service Contribution to Primary Governm | 0 | 0 | 0 | 0 | 0 | | Total Regular Capital Outlay | 0 | 0 | 0 | 0 | 0 | | Total Estimated Expenditures | 31,138,484 | 38,703,717 | 42,018,477 | 39,119,974 | 416,257 | | 99000 ESTIMATED OTHER USES | | | | | | | 99100 Transfers Out | | | | | | | 590 Transfers to Other Funds | 0 | 0 | 0 | 0 | 0 | | Total Estimated Other Uses | 0 | 0 | 0 | 0 | 0 | | Total Estimated Expenditures and Other Uses | 31,138,484 | 38,703,717 | 42,018,477 | 39,119,974 | 416,257 | | Excess of Estimated Revenues Over (Under) Estimated Expenditures | 952,872 | (7,749,668) | (7,844,830) | (7,329,605) | 420,063 | | Estimated Beginning Fund Balances July 1 | 12,115,861 | 13,068,733 | 13,068,733 | 11,968,733 | (1,100,000) | | Fund Balance Audit Adjustment Estimated Ending Fund Balances June 30 | 13,068,733 | 5,319,065 | 5,223,904 | 4,639,128 | (679,937) |