Hickman County, Tennessee General Purpose School Fund 141 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2024 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2021-2022 2022-2023 2022-2023 2023-2024 2023-2024 5,843,687 5,740,780 102,907 1.96 ESTIMATED REVENUES Net Penny Rate Property Tax 40000 Local Taxes 52,504 0.5866 3,079,888 Current 40100 County Property Taxes 52,504 -0.0200 -105,008 Increase 40110 Current Property Taxes 3,121,833 2,953,480 2,953,480 2,974,879 21,399 52,504 0.5666 2,974,879 Total 40120 Trustee's Collection - Prior Year 70,762 80,000 80,000 65,000 (15,000) 40125 Trustee's Collection - Bankruptcy 1,595 0 0 500 500 40130 Circuit/Clerk & Master Collections - Prior Years 46,819 45,000 45,000 47,000 2,000 40140 Interest and Penalty 14,851 21,000 21,000 15,000 (6,000) 40161 Payments in Lieu of Taxes - TVA 3,036 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 2,656,898 2,350,000 2,350,000 2,455,008 105,008 40270 Business Tax 44,015 30,000 30,000 35,000 5,000 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 5,965,809 5,489,480 5,489,480 5,602,387 112,907 41000 Licenses and Permits 41100 Licenses 41110 Marriage Licenses 1,188 1,300 1,300 1,300 0 Total Licenses and Permits 1,188 1,300 1,300 1,300 0 43000 Charges for Current Services 43500 Education Charges 43517 Tuition Other 2,900 2,000 2,000 2,000 0 43570 Receipts from Individual Schools 2,669 30,000 30,000 30,000 0 43582 Community Service Fees Adults 150 200 200 200 0 Total Charges for Current Services 5,719 32,200 32,200 32,200 0 44000 Other Local Revenues 44100 Recurring Items 44110 Investment Income -420,219 0 0 0 0 44120 Lease/Rentals 10,602 10,000 10,000 10,000 0 44170 Miscellaneous Refunds 44,381 30,000 30,000 30,000 0 44500 Nonrecurring Items Page 1 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2021-2022 2022-2023 2022-2023 2023-2024 2023-2024 5,843,687 5,740,780 102,907 1.96 44530 Sale of Equipment 11,729 15,000 15,000 15,000 0 44560 Damages Recovered from Individuals 866 3,000 3,000 3,000 0 44570 Contributions and Gifts 18,361 15,000 15,000 15,000 0 44990 Other Local Revenues 0 0 0 0 0 Total Other Local Revenues -334,280 73,000 73,000 73,000 0 Total Local Revenue 5,638,436 5,595,980 5,595,980 5,708,887 112,907 46000 State of Tennessee 46175 On-Behalf Contributions for OPEB 62,048 35,000 35,000 35,000 0 46500 State Education Funds 46510 Tennessee Investment in Student Achievemer 0 0 0 23,886,562 23,886,562 46511 Basic Education Program 23,020,520 23,031,000 23,031,000 0 (23,031,000) 46515 Early Childhood Education 417,796 417,796 417,796 417,796 0 46520 School Food Service 19,518 22,000 22,000 22,000 0 46550 Driver Education 434 5,000 5,000 5,000 0 46590 Other State Education Funds 296,413 240,000 240,000 240,000 0 46591 Coordinated School Health 90,000 90,000 90,000 0 (90,000) 46594 Family Resource Centers 59,223 59,223 59,223 0 (59,223) 46610 Career Ladder Program 55,436 45,000 45,000 45,000 0 46800 Other State Revenues 46851 State Revenue Sharing - TVA 201,011 240,000 240,000 230,000 (10,000) 46980 Other State Grants 271,914 0 95,158 0 0 46981 Safe Schools 85,904 86,560 86,560 0 (86,560) 46990 Other State Revenues 0 15,000 15,000 0 (15,000) Total State of Tennessee 24,580,217 24,286,579 24,381,737 24,881,358 594,779 47000 Federal Government 47100 Federal Through State 47590 Other Federal Through State 117,378 0 0 0 0 47600 Direct Federal Revenue 47640 ROTC Reimbursement 71,503 70,000 70,000 70,000 0 Total Federal Government 188,881 70,000 70,000 70,000 0 48000 Other Governments and Citizens Groups 48610 Donations 0 0 198,000 0 0 48990 Other 64,956 50,000 330,224 258,804 208,804 Total Other Governments and Citizens Groups 64,956 50,000 528,224 258,804 208,804 Total Estimated Revenues 30,472,490 30,002,559 30,575,941 30,919,049 916,490 49000 OTHER SOURCES (NON-REVENUE) Page 2 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No Description 2021-2022 2022-2023 2022-2023 2023-2024 2023-2024 5,843,687 5,740,780 102,907 1.96 49700 Insurance Recovery 0 10,000 10,000 10,000 0 49800 Transfers In 3,536 25,000 25,000 25,000 0 Total Other Sources 3,536 35,000 35,000 35,000 0 Total Estimated Revenues & Other Sources 30,476,026 30,037,559 30,610,941 30,954,049 916,490 ESTIMATED EXPENDITURES 71000 Instruction 71100 Regular Instruction Program 116 Teachers 9,012,167 9,840,000 9,840,000 10,065,910 225,910 117 Career Ladder Program 44,755 50,000 50,000 45,000 (5,000) 128 Homebound Teachers 0 12,000 12,000 10,797 (1,203) 140 Salary Supplements 320,219 335,602 335,602 414,200 78,598 163 Educational Assistants 350,924 324,240 324,240 402,000 77,760 189 Other Salaries and Wages 384,947 412,120 436,600 405,000 (7,120) 198 Non-Certified Substitute Teachers 149,459 185,000 185,000 185,000 0 201 Social Security 757,909 853,661 829,181 1,095,393 241,732 204 State Retirement 839,112 1,000,000 1,000,000 972,254 (27,746) 207 Medical Insurance 1,384,595 1,870,840 1,870,840 2,270,840 400,000 215 On-behalf Payments to OPEB 19,011 0 0 0 0 336 Maint and Repair Service - Equipment 16,000 16,000 16,000 16,000 0 399 Other Contracted Services 50,747 85,000 85,000 85,000 0 429 Instructional Supplies and Materials 145,797 125,000 128,000 125,000 0 449 Textbooks 17,743 100,000 100,000 175,000 75,000 499 Other Supplies and Materials 21,039 10,000 10,000 10,000 0 599 Other Charges 2,337 0 0 0 0 722 Regular Instructional Equipment 84,673 100,000 100,000 100,000 0 Total Instructional Program 13,601,434 15,319,463 15,322,463 16,377,394 1,057,931 71150 Alternative Instruction Program 116 Teachers 103,355 150,000 150,000 190,000 40,000 163 Educational Assistants 18,371 20,535 20,535 22,900 2,365 201 Social Security 8,955 13,046 13,046 16,287 3,241 204 State Retirement 10,519 17,906 17,906 19,811 1,905 207 Medical Insurance 13,800 31,600 31,600 33,812 2,212 355 Travel 0 2,500 2,500 3,000 500 429 Instructional Supplies and Materials 313 1,000 1,000 1,500 500 499 Other Supplies and Materials 1,044 1,500 1,500 1,500 0 Total Alternative Schools 156,357 238,087 238,087 288,810 50,723 71200 Special Education Program Page 3 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2021-2022 2022-2023 2022-2023 2023-2024 2023-2024 5,843,687 5,740,780 102,907 1.96 116 Teachers 1,595,917 1,695,000 1,695,000 1,908,233 213,233 124 Psychological Personnel 64,000 68,000 68,000 77,203 9,203 128 Homebound Teachers 1,348 24,175 24,175 15,000 (9,175) 163 Educational Assistants 285,263 342,768 342,768 406,000 63,232 171 Speech Pathologist 184,212 225,858 225,858 260,000 34,142 201 Social Security 156,277 180,219 180,219 201,971 21,752 204 State Retirement 207,500 216,805 216,805 237,779 20,974 207 Medical Insurance 308,625 336,192 336,192 359,725 23,533 399 Other Contracted Services 219,289 240,000 240,000 250,000 10,000 499 Other Supplies and Materials 0 0 0 5,000 5,000 Total Special Educational Program 3,022,431 3,329,017 3,329,017 3,720,911 391,894 71300 Career and Technical Education Program 116 Teachers 698,231 770,000 820,000 862,530 92,530 140 Supplements 12,000 12,000 12,000 12,000 0 189 Other Salaries and Wages 0 0 14,000 14,000 14,000 198 Non-Certified Substitute Teachers 15,000 20,000 20,000 20,000 0 201 Social Security 53,880 61,353 66,249 68,992 7,639 204 State Retirement 72,684 70,380 76,140 75,277 4,897 207 Medical Insurance 101,032 106,111 114,011 121,439 15,328 307 Communications 0 0 15,000 15,000 15,000 355 Travel 0 0 5,500 5,500 5,500 399 Other Contracted Services 10,720 15,000 15,000 20,000 5,000 429 Instructional Supplies and Materials 0 0 5,500 15,500 15,500 449 Text Books 4,150 75,000 82,000 7,000 (68,000) 499 Other Supplies and Materials 36,428 20,000 48,000 48,000 28,000 524 Inservice 0 0 3,000 3,000 3,000 599 Other Charges 0 0 9,000 9,000 9,000 730 Vocational Instruction Equipment 47,527 30,000 30,000 30,000 0 790 Vocational Other Equipment 0 0 0 10,000 10,000 Total Vocational Education Program 1,051,652 1,179,844 1,335,400 1,337,238 157,394 Total Instruction 17,831,874 20,066,411 20,224,967 21,724,353 1,657,942 72000 Support Services 72110 Attendance 105 Supervisor/Director 19,120 79,240 79,240 85,000 5,760 189 Other Salaries & Wages 31,894 34,150 34,150 36,857 2,707 201 Social Security 3,884 8,674 8,674 9,218 544 204 State Retirement 5,780 11,339 11,339 8,312 (3,027) 207 Medical Insurance 11,208 16,116 16,116 17,244 1,128 355 Travel 1,723 3,000 3,000 3,000 0 399 Other Contracted Services 8,873 20,000 20,000 20,000 0 Page 4 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No Description 2021-2022 2022-2023 2022-2023 2023-2024 2023-2024 5,843,687 5,740,780 102,907 1.96 499 Other Supplies and Materials 896 2,000 2,000 3,000 1,000 524 In Service/Staff Development 0 1,000 1,000 1,000 0 719 Office Equipment 0 5,000 5,000 6,000 1,000 Total Attendance 83,378 180,519 180,519 189,631 9,112 72120 Health Services 105 Supervisor/Director 0 0 68,253 71,000 71,000 131 Medical Personnel 157,708 134,462 134,462 360,000 225,538 189 Other Salaries & Wages 106,672 120,000 51,747 56,000 (64,000) 201 Social security 19,583 19,467 19,467 37,248 17,781 204 State Retirement 24,672 28,111 28,111 47,354 19,243 207 Medical Insurance 35,212 50,082 50,082 53,588 3,506 355 Travel 5,709 5,000 5,000 5,000 0 399 Other Contracted Services 3,744 4,000 4,000 6,000 2,000 413 Drugs and Medical Supplies 4,199 4,500 4,500 5,500 1,000 499 Other Supplies and Materials 2,733 3,000 3,000 3,500 500 524 Inservice 394 3,000 3,000 5,000 2,000 599 Other Charges 1,959 9,100 9,100 5,000 (4,100) 735 Health Equipment 6,342 10,000 10,000 5,500 (4,500) Total Health Service 368,927 390,722 390,722 660,690 269,968 72130 Other Student Support 123 Guidance Personnel 555,374 620,149 620,149 667,000 46,851 189 Other Salaries and Wages 82,560 85,440 85,440 96,184 10,744 201 Social Security 47,368 53,978 53,978 57,566 3,588 204 State Retirement 63,325 70,559 70,559 57,650 (12,909) 207 Medical Insurance 66,950 68,289 68,289 78,790 10,501 322 Evaluating and Testing 20,393 40,000 40,000 40,000 0 344 Payments to Schools - Other 80,000 80,000 80,000 80,000 0 355 Travel 1,851 5,000 5,000 5,000 0 399 Other Contracted Services 16,900 25,000 25,000 25,000 0 499 Other Supplies and Materials 4,000 4,000 4,000 4,000 0 524 Inservice 310 3,000 3,000 3,000 0 599 Other Charges 0 0 10,000 10,000 10,000 Total Other Student Support 939,031 1,055,415 1,065,415 1,124,190 68,775 72210 Regular Instruction Program 105 Supervisor/Director 65,583 79,600 79,600 45,100 (34,500) 129 Librarians 410,738 451,973 451,973 475,000 23,027 161 Secretary(s) 185,699 216,160 216,160 220,000 3,840 162 Clerical Personnel 189,816 216,160 216,160 255,000 38,840 189 Other Salaries and Wages 20,138 19,500 19,500 20,000 500 201 Social Security 61,595 75,230 75,230 78,803 3,573 Page 5 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No Description 2021-2022 2022-2023 2022-2023 2023-2024 2023-2024 5,843,687 5,740,780 102,907 1.96 204 State Retirement 91,295 98,339 98,339 103,692 5,353 207 Medical Insurance 153,078 165,995 165,995 177,615 11,620 336 Maint and Repair Services - Equipment 0 4,000 4,000 4,000 0 355 Travel 1,796 5,000 5,000 5,000 0 399 Other Contracted Services 15,008 16,000 16,000 16,000 0 432 Library Books and Media 0 8,000 8,000 8,000 0 499 Other Supplies and Materials 301 4,000 4,000 6,000 2,000 524 In-Service/Staff Development 276 2,000 2,000 2,000 0 722 Regular Instruction Equipment 0 10,000 10,000 10,000 0 790 Other Equipment 49,477 50,000 50,000 50,000 0 Total Regular Instruction Program 1,244,800 1,421,957 1,421,957 1,476,210 54,253 72220 Special Education Program 105 Supervisor/Director 67,859 76,000 76,000 84,088 8,088 189 Other Salaries and Wages 0 5,000 5,000 5,000 0 196 In-Service Training 594 2,000 2,000 2,000 0 201 Social Security 4,870 6,350 6,350 6,968 618 204 State Retirement 7,597 8,300 8,300 7,742 (558) 207 Medical Insurance 7,900 7,900 7,900 8,100 200 336 Maint and Repair Services - Equipment 1,057 5,000 5,000 5,000 0 355 Travel 6,368 7,500 7,500 7,500 0 524 In-Service Training 0 7,000 7,000 7,000 0 Total Special Education Program 96,245 125,050 125,050 133,398 8,348 72230 Career and Technical Education Program 105 Supervisor/Director 90,112 83,960 171,460 173,500 89,540 189 Other Salaries and Wages 1,082 0 2,000 2,000 2,000 201 Social Security 6,361 6,423 13,270 13,426 7,003 204 State Retirement 8,376 8,396 8,617 7,531 (865) 207 Medical Insurance 7,812 7,900 7,900 8,100 200 336 Maint and Repair Services - Equipment 1,200 3,000 3,000 3,000 0 355 Travel 1,871 2,000 2,000 2,000 0 499 Other Supplies and Materials 2,986 3,000 3,000 3,000 0 Total Vocational Education Program 119,800 114,679 211,247 212,557 97,878 72250 Technology 105 Supervisor 63,788 68,300 68,300 73,713 5,413 189 Other Salaries and Wages 4,622 10,000 10,000 10,000 0 201 Social Security 4,973 5,990 5,990 6,197 207 204 State Retirement 7,546 8,636 8,636 9,582 946 207 Medical Insurance 7,900 7,900 7,900 8,100 200 336 Maint and Repair Services - Equipment 3,030 10,000 10,000 10,000 0 350 Internet Connectivity 92,786 100,000 100,000 105,000 5,000 Page 6 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No Description 2021-2022 2022-2023 2022-2023 2023-2024 2023-2024 5,843,687 5,740,780 102,907 1.96 355 Travel 315 2,000 2,000 2,000 0 399 Other Contracted Services 73,047 100,000 100,000 105,000 5,000 499 Other Supplies and Materials 672 2,000 2,000 2,000 0 722 Regular Instruction Equipment 40,299 197,000 197,000 120,000 (77,000) Total Technology 298,978 511,826 511,826 451,592 (60,234) 72290 Other Programs 215 On-Behalf Payments for OPEB 62,048 35,000 35,000 35,000 0 Total Other Programs 62,048 35,000 35,000 35,000 0 72310 Board of Education 191 Board and Committee Members Fees 6,986 13,000 13,000 16,800 3,800 196 In-Service Training 5,316 12,000 12,000 12,000 0 201 Social Security 494 1,913 1,913 2,203 290 305 Audit Services 27,500 35,000 35,000 35,000 0 320 Dues and Memberships 26,482 32,000 32,000 32,000 0 331 Legal Services 39,489 40,000 40,000 40,000 0 355 Travel 0 0 0 5,000 5,000 399 Other Contracted Services 2,447 5,000 17,000 17,000 12,000 506 Liability Insurance 74,292 145,000 145,000 150,000 5,000 510 Trustees Commission 130,500 140,000 140,000 140,000 0 513 Workers Compensation Insurance 156,390 250,000 238,000 250,000 0 534 Refund to Applicant for Criminal Investigation 0 1,000 1,000 6,200 5,200 599 Other Charges 7,180 10,000 10,000 10,000 0 Total Board of Education 477,076 684,913 684,913 716,203 31,290 72320 Director of Schools 101 County Official/Administrative Officer 113,000 115,000 115,000 125,000 10,000 117 Career Ladder Program 1,000 1,000 1,000 1,000 0 161 Secretary(s) 87,895 96,800 96,800 108,000 11,200 201 Social Security 15,154 16,279 16,279 17,901 1,622 204 State Retirement 21,231 23,472 23,472 24,037 565 207 Medical Insurance 11,900 12,502 12,502 14,000 1,498 307 Communication 2,761 3,000 3,000 3,000 0 336 Maint and Repair Services - Equipment 10,119 20,000 20,000 20,000 0 348 Postal Charges 0 1,000 1,000 1,000 0 355 Travel 2,509 3,400 3,400 3,400 0 399 Other Contracted Service 3,710 5,000 5,000 5,000 0 435 Office Supplies 925 2,500 2,500 2,500 0 499 Other Supplies and Materials 3,328 3,500 3,500 3,500 0 599 Other Charges 13,008 0 15,100 0 0 Total Office of the Superintendent 286,540 303,453 318,553 328,338 24,885 Page 7 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No Description 2021-2022 2022-2023 2022-2023 2023-2024 2023-2024 5,843,687 5,740,780 102,907 1.96 72410 Office of the Principal 104 Principals 651,529 750,000 750,000 780,000 30,000 139 Assistant Principals 498,890 525,000 525,000 570,000 45,000 189 Other Salaries and Wages 67,692 90,000 90,000 96,184 6,184 201 Social Security 90,983 104,423 104,423 110,504 6,081 204 State Retirement 126,257 136,500 131,500 125,892 (10,608) 207 Medical Insurance 103,508 148,696 148,696 158,612 9,916 348 Postal Charges 1,600 1,600 1,600 1,600 0 355 Travel 3,600 3,600 3,600 3,600 0 399 Other Contracted Services 133,133 164,000 136,000 168,000 4,000 701 Administration Equipment 0 0 33,000 0 0 Total Office of the Principal 1,677,192 1,923,819 1,923,819 2,014,392 90,573 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 45,012 50,000 50,000 50,000 0 399 Other Contracted Services 593,641 750,000 750,000 775,000 25,000 410 Custodial Supplies 30,860 35,000 35,000 38,500 3,500 415 Electricity 796,499 950,000 950,000 975,000 25,000 434 Natural Gas 105,537 200,000 200,000 200,000 0 454 Water and Sewer 239,569 245,000 245,000 315,000 70,000 499 Other Supplies and Materials 1,360 3,500 3,500 3,500 0 501 Boiler Insurance 7,105 10,000 10,000 10,000 0 502 Building and Contents Insurance 167,486 190,000 190,000 200,000 10,000 720 Plant Operation Equipment 54,625 0 0 0 0 Total Operation of Plant 2,041,694 2,433,500 2,433,500 2,567,000 133,500 72620 Maintenance of Plant 105 Supervisor/Director 63,788 68,300 68,300 73,713 5,413 161 Secretary(s) 11,500 12,429 12,429 13,489 1,060 189 Other Salaries and Wages 176,153 240,000 240,000 270,000 30,000 201 Social Security 17,217 24,536 24,536 27,275 2,739 204 State Retirement 27,059 35,376 35,376 42,214 6,838 207 Medical Insurance 41,324 44,829 44,829 47,967 3,138 335 Maint & Repair Services - Building 193,673 316,000 316,000 347,600 31,600 336 Maint & Repair Services - Equipment 216,977 240,000 240,000 264,000 24,000 355 Travel 4,536 5,000 5,000 5,000 0 399 Other Contracted Services 170,599 210,000 210,000 231,000 21,000 Page 8 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No Description 2021-2022 2022-2023 2022-2023 2023-2024 2023-2024 5,843,687 5,740,780 102,907 1.96 418 Equipment and Machinery Parts 6,347 7,000 7,000 10,000 3,000 499 Other Supplies and Materials 0 1,000 1,000 1,000 0 701 Administrative Equipment 0 110,000 110,000 0 (110,000) 707 Building Improvements 0 109,600 109,600 0 (109,600) 717 Maintenance Equipment 0 0 0 0 0 718 Motor Vehicles 40,000 0 0 0 0 Total Maintenance of Plant 969,173 1,424,070 1,424,070 1,333,258 (90,812) 72710 Transportation 105 Supervisor/Director 60,750 65,000 65,000 70,203 5,203 142 Mechanic(s) 78,218 130,138 130,138 140,000 9,862 146 Bus Drivers 628,911 730,000 730,000 790,000 60,000 161 Secretary(s) 11,862 12,970 12,970 13,489 519 189 Other Salaries and Wages 3,368 0 0 0 0 201 Social Security 57,198 71,765 69,766 76,612 4,847 204 State Retirement 96,656 103,473 102,474 91,000 (12,473) 207 Medical Insurance 89,624 142,576 128,576 113,000 (29,576) 299 Other Fringe Benefits 10,565 37,500 37,500 37,500 0 335 Maintenance and Repair Services - Building 0 5,000 5,000 5,000 0 338 Maintenance and Repair Services - Vehicles 14,013 30,000 30,000 30,000 0 355 Travel 171 2,500 2,500 3,000 500 399 Other Contracted Services 38,585 55,000 55,000 60,000 5,000 412 Diesel Fuel 156,542 250,000 220,000 220,000 (30,000) 418 Equipment and Machinery Parts 0 2,000 2,000 2,000 0 424 Garage Supplies 2,386 3,500 3,500 4,000 500 425 Gasoline 39,916 45,000 41,000 45,000 0 433 Lubricants 3,787 12,000 12,000 12,000 0 442 Propane 47,887 75,000 75,000 75,000 0 450 Tires and Tubes 8,123 30,000 25,000 30,000 0 453 Vehicles Parts 46,815 120,000 115,000 115,000 (5,000) 511 Vehicle and Equipment Insurance 43,352 50,000 44,384 50,000 0 599 Other Charges 0 5,000 5,000 5,000 0 718 Motor Vehicles 40,000 55,000 55,000 80,000 25,000 729 Transportation Equipment 477,556 372,000 438,616 478,500 106,500 790 Other Equipment 19,394 0 0 0 0 Total Transportation 1,975,679 2,405,422 2,405,424 2,546,304 140,882 72810 Central and Other 201 Social Security 124 383 383 383 0 210 Unemployment Compensation 5,513 35,000 35,000 35,000 0 299 Other Fringe Benefits 1,677 5,000 5,000 5,000 0 316 Contributions 140,000 152,500 152,500 152,500 0 399 Other Contracted Services 10,935 35,000 35,000 35,000 0 499 Other Supplies and Materials 20,062 30,000 30,000 30,000 0 Page 9 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No Description 2021-2022 2022-2023 2022-2023 2023-2024 2023-2024 5,843,687 5,740,780 102,907 1.96 599 Other Charges 1,200 0 0 148,980 148,980 Total Central and Other 179,511 257,883 257,883 406,863 148,980 Total Support Services 10,865,072 13,318,228 13,439,898 14,245,626 927,398 73000 Operation of Non-Instructional Services 73100 Food Service 105 Supervisor/Director 22,000 32,500 32,500 36,000 3,500 165 Cafeteria Personnel 21,600 0 0 0 0 201 Social Security 3,335 2,486 2,486 2,754 268 204 State Retirement 4,808 3,585 3,585 4,262 677 422 Food Supplies 16,246 0 0 0 0 Total Food Service 67,989 38,571 38,571 43,016 4,445 73300 Community Services 105 Supervisor/Director 31,894 34,150 34,150 36,900 2,750 189 Other Salaries and Wages 58,075 62,667 62,667 68,000 5,333 201 Social security 6,768 7,406 7,406 8,025 619 204 State Retirement 9,683 10,679 10,679 12,420 1,741 207 Medical Insurance 15,624 18,911 18,911 19,289 378 499 Other Supplies and Materials 5,000 5,000 5,000 5,000 0 719 Office Equipment 300 5,000 5,000 5,000 0 Total Community Services 127,344 143,813 143,813 154,634 10,821 73400 Early Childhood Education 105 Supervisor/Director 40,720 42,100 42,100 45,100 3,000 116 Teachers 135,900 205,805 205,805 218,000 12,195 163 Educational Assistants 62,381 74,791 74,791 80,000 5,209 189 Other Salaries and Wages 10,293 12,000 12,000 12,000 0 198 Non-Certified Substitute Teachers 640 5,000 5,000 5,000 0 201 Social Security 18,719 25,604 25,604 27,548 1,944 204 Retirement 31,541 36,917 36,917 32,000 (4,917) 207 Medical Insurance 50,470 51,479 51,479 64,940 13,461 355 Travel 0 500 0 500 0 399 Other Contracted Services 189 2,000 0 2,000 0 429 Instructional Supplies and Materials 14,811 10,500 10,489 10,500 0 499 Other Supplies and Materials 10,498 10,500 15,012 10,500 0 524 Inservice 0 2,000 0 2,000 0 790 Other Equipment 4,904 15,000 15,000 15,000 0 Total Early Childhood Education 381,066 494,196 494,197 525,088 30,892 Page 10 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No Description 2021-2022 2022-2023 2022-2023 2023-2024 2023-2024 5,843,687 5,740,780 102,907 1.96 Total Operation of Non-Instructional Services 576,399 676,580 676,581 722,738 46,158 76000 Capital Outlay 76100 Regular Capital Outlay 799 Other Capital Outlay 419,567 690,000 690,000 2,011,000 1,321,000 Total Regular Capital Outlay 419,567 690,000 690,000 2,011,000 1,321,000 82300 Other Debt Service 82330 Education 620 Debt Service Contribution to Primary Governm 163,284 0 0 0 0 Total Regular Capital Outlay 163,284 0 0 0 0 Total Estimated Expenditures 29,856,196 34,751,219 35,031,446 38,703,717 3,952,498 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 29,856,196 34,751,219 35,031,446 38,703,717 3,952,498 Excess of Estimated Revenues Over (Under) Estimated Expenditures 619,830 (4,713,660) (4,420,505) (7,749,668) (3,036,008) Estimated Beginning Fund Balances July 1 11,496,031 12,115,861 12,115,861 12,015,861 (100,000) Fund Balance Audit Adjustment Estimated Ending Fund Balances June 30 12,115,861 7,402,201 7,695,356 4,266,193 (3,136,008) Page 11 ## Table 1 | Account No. | Description | Actual 2021-2022 | Original Estimate 2022-2023 | Amended Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 | CY MOE Total 5,843,687 | PY MOE Total 5,740,780 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | ESTIMATED REVENUES | | | | | | | | | | 40000 | Local Taxes | | | | | | Net Penny 52,504 | Rate 0.5866 | | | 40100 | County Property Taxes | | | | | | 52,504 | -0.0200 | | | 40110 | Current Property Taxes | 3,121,833 | 2,953,480 | 2,953,480 | 2,974,879 | 21,399 | 52,504 | 0.5666 | | | 40120 | Trustee's Collection - Prior Year | 70,762 | 80,000 | 80,000 | 65,000 | (15,000) | | | | | 40125 | Trustee's Collection - Bankruptcy | 1,595 | 0 | 0 | 500 | 500 | | | | | 40130 | Circuit/Clerk & Master Collections - Prior Years | 46,819 | 45,000 | 45,000 | 47,000 | 2,000 | | | | | 40140 | Interest and Penalty | 14,851 | 21,000 | 21,000 | 15,000 | (6,000) | | | | | 40161 | Payments in Lieu of Taxes - TVA | 3,036 | 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 | 2,656,898 | 2,350,000 | 2,350,000 | 2,455,008 | 105,008 | | | | | 40270 | Business Tax | 44,015 | 30,000 | 30,000 | 35,000 | 5,000 | | | | | 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 | 5,965,809 | 5,489,480 | 5,489,480 | 5,602,387 | 112,907 | | | | | 41000 | Licenses and Permits | | | | | | | | | | 41100 | Licenses | | | | | | | | | | 41110 | Marriage Licenses | 1,188 | 1,300 | 1,300 | 1,300 | 0 | | | | | | Total Licenses and Permits | 1,188 | 1,300 | 1,300 | 1,300 | 0 | | | | | 43000 | Charges for Current Services | | | | | | | | | | 43500 | Education Charges | | | | | | | | | | 43517 | Tuition Other | 2,900 | 2,000 | 2,000 | 2,000 | 0 | | | | | 43570 | Receipts from Individual Schools | 2,669 | 30,000 | 30,000 | 30,000 | 0 | | | | | 43582 | Community Service Fees Adults | 150 | 200 | 200 | 200 | 0 | | | | | | Total Charges for Current Services | 5,719 | 32,200 | 32,200 | 32,200 | 0 | | | | | 44000 | Other Local Revenues | | | | | | | | | | 44100 | Recurring Items | | | | | | | | | | 44110 | Investment Income | -420,219 | 0 | 0 | 0 | 0 | | | | | 44120 | Lease/Rentals | 10,602 | 10,000 | 10,000 | 10,000 | 0 | | | | | 44170 | Miscellaneous Refunds | 44,381 | 30,000 | 30,000 | 30,000 | 0 | | | | | 44500 | Nonrecurring Items | | | | | | | | | ## Table 2 | Account No. | Description | Actual 2021-2022 | Original Estimate 2022-2023 | Amended Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 | CY MOE Total 5,843,687 | PY MOE 5,740,780 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 44530 | Sale of Equipment | 11,729 | 15,000 | 15,000 | 15,000 | 0 | | | | 44560 | Damages Recovered from Individuals | 866 | 3,000 | 3,000 | 3,000 | 0 | | | | 44570 | Contributions and Gifts | 18,361 | 15,000 | 15,000 | 15,000 | 0 | | | | 44990 | Other Local Revenues | 0 | 0 | 0 | 0 | 0 | | | | | Total Other Local Revenues | -334,280 | 73,000 | 73,000 | 73,000 | 0 | | | | | Total Local Revenue | 5,638,436 | 5,595,980 | 5,595,980 | 5,708,887 | 112,907 | | | | 46000 | State of Tennessee | | | | | | | | | 46175 | On-Behalf Contributions for OPEB | 62,048 | 35,000 | 35,000 | 35,000 | 0 | | | | 46500 | State Education Funds | | | | | | | | | 46510 | Tennessee Investment in Student Achievemer | 0 | 0 | 0 | 23,886,562 | 23,886,562 | | | | 46511 | Basic Education Program | 23,020,520 | 23,031,000 | 23,031,000 | 0 | (23,031,000) | | | | 46515 | Early Childhood Education | 417,796 | 417,796 | 417,796 | 417,796 | 0 | | | | 46520 | School Food Service | 19,518 | 22,000 | 22,000 | 22,000 | 0 | | | | 46550 | Driver Education | 434 | 5,000 | 5,000 | 5,000 | 0 | | | | 46590 | Other State Education Funds | 296,413 | 240,000 | 240,000 | 240,000 | 0 | | | | 46591 | Coordinated School Health | 90,000 | 90,000 | 90,000 | 0 | (90,000) | | | | 46594 | Family Resource Centers | 59,223 | 59,223 | 59,223 | 0 | (59,223) | | | | 46610 | Career Ladder Program | 55,436 | 45,000 | 45,000 | 45,000 | 0 | | | | 46800 | Other State Revenues | | | | | | | | | 46851 | State Revenue Sharing - TVA | 201,011 | 240,000 | 240,000 | 230,000 | (10,000) | | | | 46980 | Other State Grants | 271,914 | 0 | 95,158 | 0 | 0 | | | | 46981 | Safe Schools | 85,904 | 86,560 | 86,560 | 0 | (86,560) | | | | 46990 | Other State Revenues | 0 | 15,000 | 15,000 | 0 | (15,000) | | | | | Total State of Tennessee | 24,580,217 | 24,286,579 | 24,381,737 | 24,881,358 | 594,779 | | | | 47000 | Federal Government | | | | | | | | | 47100 | Federal Through State | | | | | | | | | 47590 | Other Federal Through State | 117,378 | 0 | 0 | 0 | 0 | | | | 47600 | Direct Federal Revenue | | | | | | | | | 47640 | ROTC Reimbursement | 71,503 | 70,000 | 70,000 | 70,000 | 0 | | | | | Total Federal Government | 188,881 | 70,000 | 70,000 | 70,000 | 0 | | | | 48000 | Other Governments and Citizens Groups | | | | | | | | | 48610 | Donations | 0 | 0 | 198,000 | 0 | 0 | | | | 48990 | Other | 64,956 | 50,000 | 330,224 | 258,804 | 208,804 | | | | | Total Other Governments and Citizens Groups | 64,956 | 50,000 | 528,224 | 258,804 | 208,804 | | | | | Total Estimated Revenues | 30,472,490 | 30,002,559 | 30,575,941 | 30,919,049 | 916,490 | | | ## Table 3 | Account No Description | Actual 2021-2022 | Original Estimate 2022-2023 | Amended Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 | CY MOE Total 5,843,687 | PY MOE 5,740,780 | | --- | --- | --- | --- | --- | --- | --- | --- | | 49700 Insurance Recovery | 0 | 10,000 | 10,000 | 10,000 | 0 | | | | 49800 Transfers In | 3,536 | 25,000 | 25,000 | 25,000 | 0 | | | | Total Other Sources | 3,536 | 35,000 | 35,000 | 35,000 | 0 | | | | Total Estimated Revenues & Other Sources | 30,476,026 | 30,037,559 | 30,610,941 | 30,954,049 | 916,490 | | | | ESTIMATED EXPENDITURES | | | | | | | | | 71000 Instruction | | | | | | | | | 71100 Regular Instruction Program | | | | | | | | | 116 Teachers | 9,012,167 | 9,840,000 | 9,840,000 | 10,065,910 | 225,910 | | | | 117 Career Ladder Program | 44,755 | 50,000 | 50,000 | 45,000 | (5,000) | | | | 128 Homebound Teachers | 0 | 12,000 | 12,000 | 10,797 | (1,203) | | | | 140 Salary Supplements | 320,219 | 335,602 | 335,602 | 414,200 | 78,598 | | | | 163 Educational Assistants | 350,924 | 324,240 | 324,240 | 402,000 | 77,760 | | | | 189 Other Salaries and Wages | 384,947 | 412,120 | 436,600 | 405,000 | (7,120) | | | | 198 Non-Certified Substitute Teachers | 149,459 | 185,000 | 185,000 | 185,000 | 0 | | | | 201 Social Security | 757,909 | 853,661 | 829,181 | 1,095,393 | 241,732 | | | | 204 State Retirement | 839,112 | 1,000,000 | 1,000,000 | 972,254 | (27,746) | | | | 207 Medical Insurance | 1,384,595 | 1,870,840 | 1,870,840 | 2,270,840 | 400,000 | | | | 215 On-behalf Payments to OPEB | 19,011 | 0 | 0 | 0 | 0 | | | | 336 Maint and Repair Service - Equipment | 16,000 | 16,000 | 16,000 | 16,000 | 0 | | | | 399 Other Contracted Services | 50,747 | 85,000 | 85,000 | 85,000 | 0 | | | | 429 Instructional Supplies and Materials | 145,797 | 125,000 | 128,000 | 125,000 | 0 | | | | 449 Textbooks | 17,743 | 100,000 | 100,000 | 175,000 | 75,000 | | | | 499 Other Supplies and Materials | 21,039 | 10,000 | 10,000 | 10,000 | 0 | | | | 599 Other Charges | 2,337 | 0 | 0 | 0 | 0 | | | | 722 Regular Instructional Equipment | 84,673 | 100,000 | 100,000 | 100,000 | 0 | | | | Total Instructional Program | 13,601,434 | 15,319,463 | 15,322,463 | 16,377,394 | 1,057,931 | | | | 71150 Alternative Instruction Program | | | | | | | | | 116 Teachers | 103,355 | 150,000 | 150,000 | 190,000 | 40,000 | | | | 163 Educational Assistants | 18,371 | 20,535 | 20,535 | 22,900 | 2,365 | | | | 201 Social Security | 8,955 | 13,046 | 13,046 | 16,287 | 3,241 | | | | 204 State Retirement | 10,519 | 17,906 | 17,906 | 19,811 | 1,905 | | | | 207 Medical Insurance | 13,800 | 31,600 | 31,600 | 33,812 | 2,212 | | | | 355 Travel | 0 | 2,500 | 2,500 | 3,000 | 500 | | | | 429 Instructional Supplies and Materials | 313 | 1,000 | 1,000 | 1,500 | 500 | | | | 499 Other Supplies and Materials | 1,044 | 1,500 | 1,500 | 1,500 | 0 | | | | Total Alternative Schools | 156,357 | 238,087 | 238,087 | 288,810 | 50,723 | | | ## Table 4 | Account No. Description | Actual 2021-2022 | Original Estimate 2022-2023 | Amended Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 | CY MOE Total 5,843,687 | PY MOE Total 5,740,780 | | --- | --- | --- | --- | --- | --- | --- | --- | | 116 Teachers | 1,595,917 | 1,695,000 | 1,695,000 | 1,908,233 | 213,233 | | | | 124 Psychological Personnel | 64,000 | 68,000 | 68,000 | 77,203 | 9,203 | | | | 128 Homebound Teachers | 1,348 | 24,175 | 24,175 | 15,000 | (9,175) | | | | 163 Educational Assistants | 285,263 | 342,768 | 342,768 | 406,000 | 63,232 | | | | 171 Speech Pathologist | 184,212 | 225,858 | 225,858 | 260,000 | 34,142 | | | | 201 Social Security | 156,277 | 180,219 | 180,219 | 201,971 | 21,752 | | | | 204 State Retirement | 207,500 | 216,805 | 216,805 | 237,779 | 20,974 | | | | 207 Medical Insurance | 308,625 | 336,192 | 336,192 | 359,725 | 23,533 | | | | 399 Other Contracted Services | 219,289 | 240,000 | 240,000 | 250,000 | 10,000 | | | | 499 Other Supplies and Materials | 0 | 0 | 0 | 5,000 | 5,000 | | | | Total Special Educational Program | 3,022,431 | 3,329,017 | 3,329,017 | 3,720,911 | 391,894 | | | | 71300 Career and Technical Education Program | | | | | | | | | 116 Teachers | 698,231 | 770,000 | 820,000 | 862,530 | 92,530 | | | | 140 Supplements | 12,000 | 12,000 | 12,000 | 12,000 | 0 | | | | 189 Other Salaries and Wages | 0 | 0 | 14,000 | 14,000 | 14,000 | | | | 198 Non-Certified Substitute Teachers | 15,000 | 20,000 | 20,000 | 20,000 | 0 | | | | 201 Social Security | 53,880 | 61,353 | 66,249 | 68,992 | 7,639 | | | | 204 State Retirement | 72,684 | 70,380 | 76,140 | 75,277 | 4,897 | | | | 207 Medical Insurance | 101,032 | 106,111 | 114,011 | 121,439 | 15,328 | | | | 307 Communications | 0 | 0 | 15,000 | 15,000 | 15,000 | | | | 355 Travel | 0 | 0 | 5,500 | 5,500 | 5,500 | | | | 399 Other Contracted Services | 10,720 | 15,000 | 15,000 | 20,000 | 5,000 | | | | 429 Instructional Supplies and Materials | 0 | 0 | 5,500 | 15,500 | 15,500 | | | | 449 Text Books | 4,150 | 75,000 | 82,000 | 7,000 | (68,000) | | | | 499 Other Supplies and Materials | 36,428 | 20,000 | 48,000 | 48,000 | 28,000 | | | | 524 Inservice | 0 | 0 | 3,000 | 3,000 | 3,000 | | | | 599 Other Charges | 0 | 0 | 9,000 | 9,000 | 9,000 | | | | 730 Vocational Instruction Equipment | 47,527 | 30,000 | 30,000 | 30,000 | 0 | | | | 790 Vocational Other Equipment | 0 | 0 | 0 | 10,000 | 10,000 | | | | Total Vocational Education Program | 1,051,652 | 1,179,844 | 1,335,400 | 1,337,238 | 157,394 | | | | Total Instruction | 17,831,874 | 20,066,411 | 20,224,967 | 21,724,353 | 1,657,942 | | | | 72000 Support Services | | | | | | | | | 72110 Attendance | | | | | | | | | 105 Supervisor/Director | 19,120 | 79,240 | 79,240 | 85,000 | 5,760 | | | | 189 Other Salaries & Wages | 31,894 | 34,150 | 34,150 | 36,857 | 2,707 | | | | 201 Social Security | 3,884 | 8,674 | 8,674 | 9,218 | 544 | | | | 204 State Retirement | 5,780 | 11,339 | 11,339 | 8,312 | (3,027) | | | | 207 Medical Insurance | 11,208 | 16,116 | 16,116 | 17,244 | 1,128 | | | | 355 Travel | 1,723 | 3,000 | 3,000 | 3,000 | 0 | | | | 399 Other Contracted Services | 8,873 | 20,000 | 20,000 | 20,000 | 0 | | | ## Table 5 | Account No Description | Actual 2021-2022 | Original Estimate 2022-2023 | Amended Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 | | --- | --- | --- | --- | --- | --- | | 499 Other Supplies and Materials | 896 | 2,000 | 2,000 | 3,000 | 1,000 | | 524 In Service/Staff Development | 0 | 1,000 | 1,000 | 1,000 | 0 | | 719 Office Equipment | 0 | 5,000 | 5,000 | 6,000 | 1,000 | | Total Attendance | 83,378 | 180,519 | 180,519 | 189,631 | 9,112 | | 72120 Health Services | | | | | | | 105 Supervisor/Director | 0 | 0 | 68,253 | 71,000 | 71,000 | | 131 Medical Personnel | 157,708 | 134,462 | 134,462 | 360,000 | 225,538 | | 189 Other Salaries & Wages | 106,672 | 120,000 | 51,747 | 56,000 | (64,000) | | 201 Social security | 19,583 | 19,467 | 19,467 | 37,248 | 17,781 | | 204 State Retirement | 24,672 | 28,111 | 28,111 | 47,354 | 19,243 | | 207 Medical Insurance | 35,212 | 50,082 | 50,082 | 53,588 | 3,506 | | 355 Travel | 5,709 | 5,000 | 5,000 | 5,000 | 0 | | 399 Other Contracted Services | 3,744 | 4,000 | 4,000 | 6,000 | 2,000 | | 413 Drugs and Medical Supplies | 4,199 | 4,500 | 4,500 | 5,500 | 1,000 | | 499 Other Supplies and Materials | 2,733 | 3,000 | 3,000 | 3,500 | 500 | | 524 Inservice | 394 | 3,000 | 3,000 | 5,000 | 2,000 | | 599 Other Charges | 1,959 | 9,100 | 9,100 | 5,000 | (4,100) | | 735 Health Equipment | 6,342 | 10,000 | 10,000 | 5,500 | (4,500) | | Total Health Service | 368,927 | 390,722 | 390,722 | 660,690 | 269,968 | | 72130 Other Student Support | | | | | | | 123 Guidance Personnel | 555,374 | 620,149 | 620,149 | 667,000 | 46,851 | | 189 Other Salaries and Wages | 82,560 | 85,440 | 85,440 | 96,184 | 10,744 | | 201 Social Security | 47,368 | 53,978 | 53,978 | 57,566 | 3,588 | | 204 State Retirement | 63,325 | 70,559 | 70,559 | 57,650 | (12,909) | | 207 Medical Insurance | 66,950 | 68,289 | 68,289 | 78,790 | 10,501 | | 322 Evaluating and Testing | 20,393 | 40,000 | 40,000 | 40,000 | 0 | | 344 Payments to Schools - Other | 80,000 | 80,000 | 80,000 | 80,000 | 0 | | 355 Travel | 1,851 | 5,000 | 5,000 | 5,000 | 0 | | 399 Other Contracted Services | 16,900 | 25,000 | 25,000 | 25,000 | 0 | | 499 Other Supplies and Materials | 4,000 | 4,000 | 4,000 | 4,000 | 0 | | 524 Inservice | 310 | 3,000 | 3,000 | 3,000 | 0 | | 599 Other Charges | 0 | 0 | 10,000 | 10,000 | 10,000 | | Total Other Student Support | 939,031 | 1,055,415 | 1,065,415 | 1,124,190 | 68,775 | | 72210 Regular Instruction Program | | | | | | | 105 Supervisor/Director | 65,583 | 79,600 | 79,600 | 45,100 | (34,500) | | 129 Librarians | 410,738 | 451,973 | 451,973 | 475,000 | 23,027 | | 161 Secretary(s) | 185,699 | 216,160 | 216,160 | 220,000 | 3,840 | | 162 Clerical Personnel | 189,816 | 216,160 | 216,160 | 255,000 | 38,840 | | 189 Other Salaries and Wages | 20,138 | 19,500 | 19,500 | 20,000 | 500 | | 201 Social Security | 61,595 | 75,230 | 75,230 | 78,803 | 3,573 | ## Table 6 | Account No Description | Actual 2021-2022 | Original Estimate 2022-2023 | Amended Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 | CY MOE Total 5,843,687 | | | --- | --- | --- | --- | --- | --- | --- | --- | | 204 State Retirement | 91,295 | 98,339 | 98,339 | 103,692 | 5,353 | | | | 207 Medical Insurance | 153,078 | 165,995 | 165,995 | 177,615 | 11,620 | | | | 336 Maint and Repair Services - Equipment | 0 | 4,000 | 4,000 | 4,000 | 0 | | | | 355 Travel | 1,796 | 5,000 | 5,000 | 5,000 | 0 | | | | 399 Other Contracted Services | 15,008 | 16,000 | 16,000 | 16,000 | 0 | | | | 432 Library Books and Media | 0 | 8,000 | 8,000 | 8,000 | 0 | | | | 499 Other Supplies and Materials | 301 | 4,000 | 4,000 | 6,000 | 2,000 | | | | 524 In-Service/Staff Development | 276 | 2,000 | 2,000 | 2,000 | 0 | | | | 722 Regular Instruction Equipment | 0 | 10,000 | 10,000 | 10,000 | 0 | | | | 790 Other Equipment | 49,477 | 50,000 | 50,000 | 50,000 | 0 | | | | Total Regular Instruction Program | 1,244,800 | 1,421,957 | 1,421,957 | 1,476,210 | 54,253 | | | | 72220 Special Education Program | | | | | | | | | 105 Supervisor/Director | 67,859 | 76,000 | 76,000 | 84,088 | 8,088 | | | | 189 Other Salaries and Wages | 0 | 5,000 | 5,000 | 5,000 | 0 | | | | 196 In-Service Training | 594 | 2,000 | 2,000 | 2,000 | 0 | | | | 201 Social Security | 4,870 | 6,350 | 6,350 | 6,968 | 618 | | | | 204 State Retirement | 7,597 | 8,300 | 8,300 | 7,742 | (558) | | | | 207 Medical Insurance | 7,900 | 7,900 | 7,900 | 8,100 | 200 | | | | 336 Maint and Repair Services - Equipment | 1,057 | 5,000 | 5,000 | 5,000 | 0 | | | | 355 Travel | 6,368 | 7,500 | 7,500 | 7,500 | 0 | | | | 524 In-Service Training | 0 | 7,000 | 7,000 | 7,000 | 0 | | | | Total Special Education Program | 96,245 | 125,050 | 125,050 | 133,398 | 8,348 | | | | 72230 Career and Technical Education Program | | | | | | | | | 105 Supervisor/Director | 90,112 | 83,960 | 171,460 | 173,500 | 89,540 | | | | 189 Other Salaries and Wages | 1,082 | 0 | 2,000 | 2,000 | 2,000 | | | | 201 Social Security | 6,361 | 6,423 | 13,270 | 13,426 | 7,003 | | | | 204 State Retirement | 8,376 | 8,396 | 8,617 | 7,531 | (865) | | | | 207 Medical Insurance | 7,812 | 7,900 | 7,900 | 8,100 | 200 | | | | 336 Maint and Repair Services - Equipment | 1,200 | 3,000 | 3,000 | 3,000 | 0 | | | | 355 Travel | 1,871 | 2,000 | 2,000 | 2,000 | 0 | | | | 499 Other Supplies and Materials | 2,986 | 3,000 | 3,000 | 3,000 | 0 | | | | Total Vocational Education Program | 119,800 | 114,679 | 211,247 | 212,557 | 97,878 | | | | 72250 Technology | | | | | | | | | 105 Supervisor | 63,788 | 68,300 | 68,300 | 73,713 | 5,413 | | | | 189 Other Salaries and Wages | 4,622 | 10,000 | 10,000 | 10,000 | 0 | | | | 201 Social Security | 4,973 | 5,990 | 5,990 | 6,197 | 207 | | | | 204 State Retirement | 7,546 | 8,636 | 8,636 | 9,582 | 946 | | | | 207 Medical Insurance | 7,900 | 7,900 | 7,900 | 8,100 | 200 | | | | 336 Maint and Repair Services - Equipment | 3,030 | 10,000 | 10,000 | 10,000 | 0 | | | | 350 Internet Connectivity | 92,786 | 100,000 | 100,000 | 105,000 | 5,000 | | | ## Table 7 | Account No | Description | Actual 2021-2022 | Original Estimate 2022-2023 | Amended Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 | | --- | --- | --- | --- | --- | --- | --- | | 355 | Travel | 315 | 2,000 | 2,000 | 2,000 | 0 | | 399 | Other Contracted Services | 73,047 | 100,000 | 100,000 | 105,000 | 5,000 | | 499 | Other Supplies and Materials | 672 | 2,000 | 2,000 | 2,000 | 0 | | 722 | Regular Instruction Equipment | 40,299 | 197,000 | 197,000 | 120,000 | (77,000) | | | Total Technology | 298,978 | 511,826 | 511,826 | 451,592 | (60,234) | | 72290 | Other Programs | | | | | | | 215 | On-Behalf Payments for OPEB | 62,048 | 35,000 | 35,000 | 35,000 | 0 | | | Total Other Programs | 62,048 | 35,000 | 35,000 | 35,000 | 0 | | 72310 | Board of Education | | | | | | | 191 | Board and Committee Members Fees | 6,986 | 13,000 | 13,000 | 16,800 | 3,800 | | 196 | In-Service Training | 5,316 | 12,000 | 12,000 | 12,000 | 0 | | 201 | Social Security | 494 | 1,913 | 1,913 | 2,203 | 290 | | 305 | Audit Services | 27,500 | 35,000 | 35,000 | 35,000 | 0 | | 320 | Dues and Memberships | 26,482 | 32,000 | 32,000 | 32,000 | 0 | | 331 | Legal Services | 39,489 | 40,000 | 40,000 | 40,000 | 0 | | 355 | Travel | 0 | 0 | 0 | 5,000 | 5,000 | | 399 | Other Contracted Services | 2,447 | 5,000 | 17,000 | 17,000 | 12,000 | | 506 | Liability Insurance | 74,292 | 145,000 | 145,000 | 150,000 | 5,000 | | 510 | Trustees Commission | 130,500 | 140,000 | 140,000 | 140,000 | 0 | | 513 | Workers Compensation Insurance | 156,390 | 250,000 | 238,000 | 250,000 | 0 | | 534 | Refund to Applicant for Criminal Investigation | 0 | 1,000 | 1,000 | 6,200 | 5,200 | | 599 | Other Charges | 7,180 | 10,000 | 10,000 | 10,000 | 0 | | | Total Board of Education | 477,076 | 684,913 | 684,913 | 716,203 | 31,290 | | 72320 | Director of Schools | | | | | | | 101 | County Official/Administrative Officer | 113,000 | 115,000 | 115,000 | 125,000 | 10,000 | | 117 | Career Ladder Program | 1,000 | 1,000 | 1,000 | 1,000 | 0 | | 161 | Secretary(s) | 87,895 | 96,800 | 96,800 | 108,000 | 11,200 | | 201 | Social Security | 15,154 | 16,279 | 16,279 | 17,901 | 1,622 | | 204 | State Retirement | 21,231 | 23,472 | 23,472 | 24,037 | 565 | | 207 | Medical Insurance | 11,900 | 12,502 | 12,502 | 14,000 | 1,498 | | 307 | Communication | 2,761 | 3,000 | 3,000 | 3,000 | 0 | | 336 | Maint and Repair Services - Equipment | 10,119 | 20,000 | 20,000 | 20,000 | 0 | | 348 | Postal Charges | 0 | 1,000 | 1,000 | 1,000 | 0 | | 355 | Travel | 2,509 | 3,400 | 3,400 | 3,400 | 0 | | 399 | Other Contracted Service | 3,710 | 5,000 | 5,000 | 5,000 | 0 | | 435 | Office Supplies | 925 | 2,500 | 2,500 | 2,500 | 0 | | 499 | Other Supplies and Materials | 3,328 | 3,500 | 3,500 | 3,500 | 0 | | 599 | Other Charges | 13,008 | 0 | 15,100 | 0 | 0 | | | Total Office of the Superintendent | 286,540 | 303,453 | 318,553 | 328,338 | 24,885 | ## Table 8 | Account No Description | Actual 2021-2022 | Original Estimate 2022-2023 | Amended Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 | CY MOE Total 5,843,687 | PY MOE Total 5,740,780 | | --- | --- | --- | --- | --- | --- | --- | --- | | 72410 Office of the Principal | | | | | | | | | 104 Principals | 651,529 | 750,000 | 750,000 | 780,000 | 30,000 | | | | 139 Assistant Principals | 498,890 | 525,000 | 525,000 | 570,000 | 45,000 | | | | 189 Other Salaries and Wages | 67,692 | 90,000 | 90,000 | 96,184 | 6,184 | | | | 201 Social Security | 90,983 | 104,423 | 104,423 | 110,504 | 6,081 | | | | 204 State Retirement | 126,257 | 136,500 | 131,500 | 125,892 | (10,608) | | | | 207 Medical Insurance | 103,508 | 148,696 | 148,696 | 158,612 | 9,916 | | | | 348 Postal Charges | 1,600 | 1,600 | 1,600 | 1,600 | 0 | | | | 355 Travel | 3,600 | 3,600 | 3,600 | 3,600 | 0 | | | | 399 Other Contracted Services | 133,133 | 164,000 | 136,000 | 168,000 | 4,000 | | | | 701 Administration Equipment | 0 | 0 | 33,000 | 0 | 0 | | | | Total Office of the Principal | 1,677,192 | 1,923,819 | 1,923,819 | 2,014,392 | 90,573 | | | | 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 | 45,012 | 50,000 | 50,000 | 50,000 | 0 | | | | 399 Other Contracted Services | 593,641 | 750,000 | 750,000 | 775,000 | 25,000 | | | | 410 Custodial Supplies | 30,860 | 35,000 | 35,000 | 38,500 | 3,500 | | | | 415 Electricity | 796,499 | 950,000 | 950,000 | 975,000 | 25,000 | | | | 434 Natural Gas | 105,537 | 200,000 | 200,000 | 200,000 | 0 | | | | 454 Water and Sewer | 239,569 | 245,000 | 245,000 | 315,000 | 70,000 | | | | 499 Other Supplies and Materials | 1,360 | 3,500 | 3,500 | 3,500 | 0 | | | | 501 Boiler Insurance | 7,105 | 10,000 | 10,000 | 10,000 | 0 | | | | 502 Building and Contents Insurance | 167,486 | 190,000 | 190,000 | 200,000 | 10,000 | | | | 720 Plant Operation Equipment | 54,625 | 0 | 0 | 0 | 0 | | | | Total Operation of Plant | 2,041,694 | 2,433,500 | 2,433,500 | 2,567,000 | 133,500 | | | | 72620 Maintenance of Plant | | | | | | | | | 105 Supervisor/Director | 63,788 | 68,300 | 68,300 | 73,713 | 5,413 | | | | 161 Secretary(s) | 11,500 | 12,429 | 12,429 | 13,489 | 1,060 | | | | 189 Other Salaries and Wages | 176,153 | 240,000 | 240,000 | 270,000 | 30,000 | | | | 201 Social Security | 17,217 | 24,536 | 24,536 | 27,275 | 2,739 | | | | 204 State Retirement | 27,059 | 35,376 | 35,376 | 42,214 | 6,838 | | | | 207 Medical Insurance | 41,324 | 44,829 | 44,829 | 47,967 | 3,138 | | | | 335 Maint & Repair Services - Building | 193,673 | 316,000 | 316,000 | 347,600 | 31,600 | | | | 336 Maint & Repair Services - Equipment | 216,977 | 240,000 | 240,000 | 264,000 | 24,000 | | | | 355 Travel | 4,536 | 5,000 | 5,000 | 5,000 | 0 | | | | 399 Other Contracted Services | 170,599 | 210,000 | 210,000 | 231,000 | 21,000 | | | ## Table 9 | Account No Description | Actual 2021-2022 | Original Estimate 2022-2023 | Amended Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 | CY MOE Total 5,843,687 | | | --- | --- | --- | --- | --- | --- | --- | --- | | 418 Equipment and Machinery Parts | 6,347 | 7,000 | 7,000 | 10,000 | 3,000 | | | | 499 Other Supplies and Materials | 0 | 1,000 | 1,000 | 1,000 | 0 | | | | 701 Administrative Equipment | 0 | 110,000 | 110,000 | 0 | (110,000) | | | | 707 Building Improvements | 0 | 109,600 | 109,600 | 0 | (109,600) | | | | 717 Maintenance Equipment | 0 | 0 | 0 | 0 | 0 | | | | 718 Motor Vehicles | 40,000 | 0 | 0 | 0 | 0 | | | | Total Maintenance of Plant | 969,173 | 1,424,070 | 1,424,070 | 1,333,258 | (90,812) | | | | 72710 Transportation | | | | | | | | | 105 Supervisor/Director | 60,750 | 65,000 | 65,000 | 70,203 | 5,203 | | | | 142 Mechanic(s) | 78,218 | 130,138 | 130,138 | 140,000 | 9,862 | | | | 146 Bus Drivers | 628,911 | 730,000 | 730,000 | 790,000 | 60,000 | | | | 161 Secretary(s) | 11,862 | 12,970 | 12,970 | 13,489 | 519 | | | | 189 Other Salaries and Wages | 3,368 | 0 | 0 | 0 | 0 | | | | 201 Social Security | 57,198 | 71,765 | 69,766 | 76,612 | 4,847 | | | | 204 State Retirement | 96,656 | 103,473 | 102,474 | 91,000 | (12,473) | | | | 207 Medical Insurance | 89,624 | 142,576 | 128,576 | 113,000 | (29,576) | | | | 299 Other Fringe Benefits | 10,565 | 37,500 | 37,500 | 37,500 | 0 | | | | 335 Maintenance and Repair Services - Building | 0 | 5,000 | 5,000 | 5,000 | 0 | | | | 338 Maintenance and Repair Services - Vehicles | 14,013 | 30,000 | 30,000 | 30,000 | 0 | | | | 355 Travel | 171 | 2,500 | 2,500 | 3,000 | 500 | | | | 399 Other Contracted Services | 38,585 | 55,000 | 55,000 | 60,000 | 5,000 | | | | 412 Diesel Fuel | 156,542 | 250,000 | 220,000 | 220,000 | (30,000) | | | | 418 Equipment and Machinery Parts | 0 | 2,000 | 2,000 | 2,000 | 0 | | | | 424 Garage Supplies | 2,386 | 3,500 | 3,500 | 4,000 | 500 | | | | 425 Gasoline | 39,916 | 45,000 | 41,000 | 45,000 | 0 | | | | 433 Lubricants | 3,787 | 12,000 | 12,000 | 12,000 | 0 | | | | 442 Propane | 47,887 | 75,000 | 75,000 | 75,000 | 0 | | | | 450 Tires and Tubes | 8,123 | 30,000 | 25,000 | 30,000 | 0 | | | | 453 Vehicles Parts | 46,815 | 120,000 | 115,000 | 115,000 | (5,000) | | | | 511 Vehicle and Equipment Insurance | 43,352 | 50,000 | 44,384 | 50,000 | 0 | | | | 599 Other Charges | 0 | 5,000 | 5,000 | 5,000 | 0 | | | | 718 Motor Vehicles | 40,000 | 55,000 | 55,000 | 80,000 | 25,000 | | | | 729 Transportation Equipment | 477,556 | 372,000 | 438,616 | 478,500 | 106,500 | | | | 790 Other Equipment | 19,394 | 0 | 0 | 0 | 0 | | | | Total Transportation | 1,975,679 | 2,405,422 | 2,405,424 | 2,546,304 | 140,882 | | | | 72810 Central and Other | | | | | | | | | 201 Social Security | 124 | 383 | 383 | 383 | 0 | | | | 210 Unemployment Compensation | 5,513 | 35,000 | 35,000 | 35,000 | 0 | | | | 299 Other Fringe Benefits | 1,677 | 5,000 | 5,000 | 5,000 | 0 | | | | 316 Contributions | 140,000 | 152,500 | 152,500 | 152,500 | 0 | | | | 399 Other Contracted Services | 10,935 | 35,000 | 35,000 | 35,000 | 0 | | | | 499 Other Supplies and Materials | 20,062 | 30,000 | 30,000 | 30,000 | 0 | | | ## Table 10 | Account No Description | Actual 2021-2022 | Original Estimate 2022-2023 | Amended Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 | CY MOE Total 5,843,687 | PY MOE Total 5,740,780 | | --- | --- | --- | --- | --- | --- | --- | --- | | 599 Other Charges | 1,200 | 0 | 0 | 148,980 | 148,980 | | | | Total Central and Other | 179,511 | 257,883 | 257,883 | 406,863 | 148,980 | | | | Total Support Services | 10,865,072 | 13,318,228 | 13,439,898 | 14,245,626 | 927,398 | | | | 73000 Operation of Non-Instructional Services | | | | | | | | | 73100 Food Service | | | | | | | | | 105 Supervisor/Director | 22,000 | 32,500 | 32,500 | 36,000 | 3,500 | | | | 165 Cafeteria Personnel | 21,600 | 0 | 0 | 0 | 0 | | | | 201 Social Security | 3,335 | 2,486 | 2,486 | 2,754 | 268 | | | | 204 State Retirement | 4,808 | 3,585 | 3,585 | 4,262 | 677 | | | | 422 Food Supplies | 16,246 | 0 | 0 | 0 | 0 | | | | Total Food Service | 67,989 | 38,571 | 38,571 | 43,016 | 4,445 | | | | 73300 Community Services | | | | | | | | | 105 Supervisor/Director | 31,894 | 34,150 | 34,150 | 36,900 | 2,750 | | | | 189 Other Salaries and Wages | 58,075 | 62,667 | 62,667 | 68,000 | 5,333 | | | | 201 Social security | 6,768 | 7,406 | 7,406 | 8,025 | 619 | | | | 204 State Retirement | 9,683 | 10,679 | 10,679 | 12,420 | 1,741 | | | | 207 Medical Insurance | 15,624 | 18,911 | 18,911 | 19,289 | 378 | | | | 499 Other Supplies and Materials | 5,000 | 5,000 | 5,000 | 5,000 | 0 | | | | 719 Office Equipment | 300 | 5,000 | 5,000 | 5,000 | 0 | | | | Total Community Services | 127,344 | 143,813 | 143,813 | 154,634 | 10,821 | | | | 73400 Early Childhood Education | | | | | | | | | 105 Supervisor/Director | 40,720 | 42,100 | 42,100 | 45,100 | 3,000 | | | | 116 Teachers | 135,900 | 205,805 | 205,805 | 218,000 | 12,195 | | | | 163 Educational Assistants | 62,381 | 74,791 | 74,791 | 80,000 | 5,209 | | | | 189 Other Salaries and Wages | 10,293 | 12,000 | 12,000 | 12,000 | 0 | | | | 198 Non-Certified Substitute Teachers | 640 | 5,000 | 5,000 | 5,000 | 0 | | | | 201 Social Security | 18,719 | 25,604 | 25,604 | 27,548 | 1,944 | | | | 204 Retirement | 31,541 | 36,917 | 36,917 | 32,000 | (4,917) | | | | 207 Medical Insurance | 50,470 | 51,479 | 51,479 | 64,940 | 13,461 | | | | 355 Travel | 0 | 500 | 0 | 500 | 0 | | | | 399 Other Contracted Services | 189 | 2,000 | 0 | 2,000 | 0 | | | | 429 Instructional Supplies and Materials | 14,811 | 10,500 | 10,489 | 10,500 | 0 | | | | 499 Other Supplies and Materials | 10,498 | 10,500 | 15,012 | 10,500 | 0 | | | | 524 Inservice | 0 | 2,000 | 0 | 2,000 | 0 | | | | 790 Other Equipment | 4,904 | 15,000 | 15,000 | 15,000 | 0 | | | | Total Early Childhood Education | 381,066 | 494,196 | 494,197 | 525,088 | 30,892 | | | ## Table 11 | Account No Description | Actual 2021-2022 | Original Estimate 2022-2023 | Amended Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 | MOE | | --- | --- | --- | --- | --- | --- | --- | | Total Operation of Non-Instructional Services | 576,399 | 676,580 | 676,581 | 722,738 | 46,158 | | | 76000 Capital Outlay | | | | | | | | 76100 Regular Capital Outlay | | | | | | | | 799 Other Capital Outlay | 419,567 | 690,000 | 690,000 | 2,011,000 | 1,321,000 | | | Total Regular Capital Outlay | 419,567 | 690,000 | 690,000 | 2,011,000 | 1,321,000 | | | 82300 Other Debt Service | | | | | | | | 82330 Education | | | | | | | | 620 Debt Service Contribution to Primary Governm | 163,284 | 0 | 0 | 0 | 0 | | | Total Regular Capital Outlay | 163,284 | 0 | 0 | 0 | 0 | | | Total Estimated Expenditures | 29,856,196 | 34,751,219 | 35,031,446 | 38,703,717 | 3,952,498 | | | 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 | 29,856,196 | 34,751,219 | 35,031,446 | 38,703,717 | 3,952,498 | | | Excess of Estimated Revenues Over (Under) Estimated Expenditures | 619,830 | (4,713,660) | (4,420,505) | (7,749,668) | (3,036,008) | | | Estimated Beginning Fund Balances July 1 | 11,496,031 | 12,115,861 | 12,115,861 | 12,015,861 | (100,000) | | | Fund Balance Audit Adjustment Estimated Ending Fund Balances June 30 | 12,115,861 | 7,402,201 | 7,695,356 | 4,266,193 | (3,136,008) | |