Hickman County, Tennessee General Purpose School Fund 141 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2027 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 6,504,712 6,162,133 342,579 5.56% ESTIMATED REVENUES Net Penny Rate Property Tax 40000 Local Taxes 83,969 0.3381 2,838,975 Current 40100 County Property Taxes 83,969 0.0200 167,937 Increase 40110 Current Property Taxes 3,168,716 2,773,333 2,773,333 3,006,912 233,579 83,969 0.3581 3,006,912 Total 40120 Trustee's Collection - Prior Year 67,993 75,000 75,000 75,000 0 40125 Trustee's Collection - Bankruptcy 103 500 500 500 0 40130 Circuit/Clerk & Master Collections - Prior Years 29,377 40,000 40,000 25,000 (15,000) 40140 Interest and Penalty 13,586 15,000 15,000 15,000 0 40161 Payments in Lieu of Taxes - TVA 2,890 3,500 3,500 2,500 (1,000) 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 3,293,354 2,975,000 2,975,000 3,100,000 125,000 40270 Business Tax 45,181 45,000 45,000 45,000 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 6,627,200 5,933,333 5,933,333 6,275,912 342,579 41000 Licenses and Permits 41100 Licenses 41110 Marriage Licenses 1,320 1,300 1,300 1,300 0 Total Licenses and Permits 1,320 1,300 1,300 1,300 0 43000 Charges for Current Services 43500 Education Charges 43517 Tuition Other 0 0 0 0 0 43570 Receipts from Individual Schools 12,502 30,000 30,000 25,000 (5,000) 43582 Community Service Fees Adults 126 200 200 200 0 Total Charges for Current Services 12,628 30,200 30,200 25,200 (5,000) 44000 Other Local Revenues 44100 Recurring Items 44110 Investment Income 339,950 0 0 0 0 44120 Lease/Rentals 2,230 7,500 7,500 7,500 0 44170 Miscellaneous Refunds 23,821 30,000 30,000 40,000 10,000 44500 Nonrecurring Items Page 1 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 6,504,712 6,162,133 342,579 5.56% 44530 Sale of Equipment 15,379 15,000 15,000 15,000 0 44560 Damages Recovered from Individuals 20,316 3,000 3,000 3,000 0 44570 Contributions and Gifts 66,834 20,000 20,000 20,000 0 44990 Other Local Revenues 0 30,000 30,000 0 (30,000) Total Other Local Revenues 468,530 105,500 105,500 85,500 (20,000) Total Local Revenue 7,109,678 6,070,333 6,070,333 6,387,912 317,579 46000 State of Tennessee 46175 On-Behalf Contributions for OPEB 69,895 40,000 40,000 50,000 10,000 46500 State Education Funds 46510 Tennessee Investment in Student Achievemer 24,453,717 25,081,234 25,081,234 25,367,661 286,427 46513 TISA-On-behalf Payments 50,082 0 0 17,332 46515 Early Childhood Education 456,119 445,000 445,000 425,000 (20,000) 46520 School Food Service 16,684 22,000 22,000 22,000 0 46550 Driver Education 8,199 10,000 10,000 10,000 0 46590 Other State Education Funds 292,095 240,000 818,937 240,000 0 46591 Coordinated School Health 0 0 0 0 0 46594 Family Resource Centers 0 0 0 0 0 46610 Career Ladder Program 36,983 37,500 37,500 27,360 (10,140) 46790 Other Vocational 160,426 759,000 1,543,702 0 (759,000) 46800 Other State Revenues 46851 State Revenue Sharing - TVA 204,756 220,000 220,000 220,000 0 46980 Other State Grants 67,684 0 0 0 0 46981 Safe Schools 0 0 0 0 0 46990 Other State Revenues 370,158 100,000 100,000 200,000 100,000 Total State of Tennessee 26,186,798 26,954,734 28,318,372 26,579,353 (375,381) 47000 Federal Government 47100 Federal Through State 47143 Special Education-Grants to States 31,639 0 0 0 0 47401 American Rescue Plan Act Grant #1 0 0 0 0 0 47590 Other Federal Through State 49,858 0 0 0 0 47600 Direct Federal Revenue 47640 ROTC Reimbursement 88,422 65,000 65,000 75,000 10,000 47990 Other Direct Federal Revenue 0 0 0 0 0 Total Federal Government 169,919 65,000 65,000 75,000 10,000 48000 Other Governments and Citizens Groups 48130 Contributions 532,794 0 0 0 0 48990 Other 49,921 0 4,000 110,000 110,000 Total Other Governments and Citizens Groups 582,715 0 4,000 110,000 110,000 Page 2 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 6,504,712 6,162,133 342,579 5.56% Total Estimated Revenues 34,049,110 33,090,067 34,457,705 33,152,265 62,198 49000 OTHER SOURCES (NON-REVENUE) 49700 Insurance Recovery 212,961 0 0 0 0 49800 Transfers In 137,817 10,000 10,000 0 (10,000) Total Other Sources 350,778 10,000 10,000 0 (10,000) Total Estimated Revenues & Other Sources 34,399,888 33,100,067 34,467,705 33,152,265 52,198 ESTIMATED EXPENDITURES 71000 Instruction 71100 Regular Instruction Program 116 Teachers 10,131,640 10,722,365 10,722,365 10,841,539 119,174 117 Career Ladder Program 33,000 35,000 35,000 24,000 (11,000) 128 Homebound Teachers 2,569 6,000 6,000 8,000 2,000 140 Salary Supplements 438,836 440,000 440,000 457,600 17,600 163 Educational Assistants 475,025 497,075 497,075 475,000 (22,075) 188 Bonus Payments 0 0 504,000 0 0 189 Other Salaries and Wages 390,041 410,000 410,000 410,000 0 198 Non-Certified Substitute Teachers 171,150 210,000 210,000 210,000 0 201 Social Security 837,646 922,514 961,070 920,384 (2,130) 204 State Retirement 741,859 918,910 955,291 898,784 (20,126) 207 Medical Insurance 1,598,253 2,090,000 2,090,000 1,751,063 (338,937) 212 Employer Medicare 2,759 0 0 0 0 215 On-behalf Payments to OPEB 26,391 0 0 0 0 336 Maint and Repair Service - Equipment 7,347 10,000 10,000 15,000 5,000 399 Other Contracted Services 9,557 107,000 117,000 65,000 (42,000) 429 Instructional Supplies and Materials 129,205 115,000 115,000 135,000 20,000 449 Textbooks 211,456 150,000 150,000 325,400 175,400 471 Software 0 0 0 0 0 499 Other Supplies and Materials 23,984 8,000 3,000 3,000 (5,000) 595 TISA-On-behalf Payments 40,177 0 0 0 0 599 Other Charges 1,650 0 0 0 0 722 Regular Instructional Equipment 41,067 150,000 145,000 125,000 (25,000) 730 Vocational Instruction Equipment 0 0 0 0 0 Total Instructional Program 15,313,612 16,791,864 17,370,801 16,664,770 (127,094) 71150 Alternative Instruction Program 116 Teachers 169,786 213,289 213,289 205,000 (8,289) 163 Educational Assistants 24,054 26,000 26,000 27,000 1,000 201 Social Security 13,924 18,306 18,306 17,748 (558) Page 3 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 6,504,712 6,162,133 342,579 5.56% 204 State Retirement 13,864 17,438 17,438 15,475 (1,963) 207 Medical Insurance 19,971 37,988 37,988 23,002 (14,986) 355 Travel 1,390 2,000 2,000 1,500 (500) 429 Instructional Supplies and Materials 1,045 1,000 1,000 1,000 0 499 Other Supplies and Materials 1,317 1,000 1,000 1,000 0 Total Alternative Schools 245,351 317,021 317,021 291,725 (25,296) 71200 Special Education Program 116 Teachers 1,872,137 2,021,836 1,936,836 2,025,430 3,594 124 Psychological Personnel 0 0 0 0 0 128 Homebound Teachers 3,319 7,500 7,500 7,500 0 163 Educational Assistants 477,636 528,820 528,820 521,820 (7,000) 171 Speech Pathologist 225,115 255,769 183,769 180,000 (75,769) 201 Social Security 188,915 210,266 198,256 199,637 (10,629) 204 State Retirement 215,032 217,170 205,786 219,032 1,862 207 Medical Insurance 406,600 414,442 414,442 382,181 (32,261) 212 Employer Medicare 0 0 0 0 0 312 Contracts with Private Agencies 122,711 105,000 105,000 200,000 95,000 399 Other Contracted Services 64,314 75,000 75,000 95,000 20,000 429 Instructional Supplies and Materials 1,003 7,000 7,000 5,000 (2,000) 499 Other Supplies and Materials 1,545 5,000 5,000 5,000 0 595 TISA-On-behalf Payments 9,905 0 0 0 0 725 Special Education Equipment 0 5,000 5,000 5,000 0 Total Special Educational Program 3,588,232 3,852,803 3,672,408 3,845,600 (7,203) 71300 Career and Technical Education Program 116 Teachers 896,864 932,216 932,216 925,000 (7,216) 140 Supplements 604 6,000 6,000 6,000 0 189 Other Salaries and Wages 150 5,000 5,000 5,000 0 198 Non-Certified Substitute Teachers 18,000 21,600 21,600 21,600 0 201 Social Security 68,150 73,809 73,809 73,256 (553) 204 State Retirement 62,790 73,785 73,785 64,201 (9,584) 207 Medical Insurance 104,665 127,562 127,562 161,027 33,465 307 Communications 0 0 0 0 0 336 Maintenance and Repair Services-Equipment 3,921 0 0 0 0 355 Travel 6,944 9,000 9,000 9,000 0 399 Other Contracted Services 0 0 0 0 0 429 Instructional Supplies and Materials 3,405 10,000 10,000 5,000 (5,000) 449 Text Books 5,324 7,000 7,000 7,000 0 471 Software 0 0 141,050 0 0 499 Other Supplies and Materials 11,776 20,000 20,000 10,000 (10,000) 599 Other Charges 82,520 3,500 3,500 3,500 0 730 Vocational Instruction Equipment 102,920 15,000 476,113 10,000 (5,000) 790 Other Equipment 3,466 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 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 6,504,712 6,162,133 342,579 5.56% Total Vocational Education Program 1,371,499 1,314,472 1,916,635 1,310,584 (3,888) Total Instruction 20,518,694 22,276,160 23,276,864 22,112,679 (163,481) 72000 Support Services 72110 Attendance 105 Supervisor/Director 62,394 96,000 96,000 101,712 5,712 189 Other Salaries & Wages 55,437 57,932 57,932 59,000 1,068 201 Social Security 8,668 11,776 11,776 12,294 518 204 State Retirement 11,492 15,639 15,639 14,347 (1,292) 207 Medical Insurance 15,800 19,374 19,374 9,900 (9,474) 355 Travel 308 1,500 1,500 1,500 0 399 Other Contracted Services 15,852 20,000 20,000 5,500 (14,500) 499 Other Supplies and Materials 800 1,500 1,500 1,000 (500) 524 In Service/Staff Development 500 1,500 1,500 0 (1,500) 719 Office Equipment 0 0 0 0 0 Total Attendance 171,251 225,221 225,221 205,253 (19,968) 72120 Health Services 105 Supervisor/Director 74,104 78,000 78,000 78,000 0 130 Social Workers 88,171 102,800 102,800 109,289 6,489 131 Medical Personnel 382,670 397,459 397,459 410,000 12,541 189 Other Salaries & Wages 56,443 59,100 109,100 64,000 4,900 201 Social security 44,449 48,758 52,583 50,589 1,831 204 State Retirement 53,324 58,551 63,051 58,780 229 207 Medical Insurance 65,201 60,206 60,206 74,942 14,736 212 Employer Medicare 139 0 0 0 0 355 Travel 2,419 2,000 2,000 2,000 0 399 Other Contracted Services 22,095 35,000 35,000 35,000 0 413 Drugs and Medical Supplies 4,988 5,500 5,500 5,500 0 499 Other Supplies and Materials 2,676 3,000 3,000 3,000 0 524 Inservice 2,864 3,000 3,000 3,000 0 599 Other Charges 17,953 4,000 55,170 4,000 0 735 Health Equipment 4,635 4,000 4,000 4,000 0 Total Health Service 822,131 861,374 970,869 902,100 40,726 72130 Other Student Support 123 Guidance Personnel 656,370 719,709 719,709 800,000 80,291 189 Other Salaries and Wages 186,774 193,500 193,500 200,000 6,500 201 Social Security 62,040 67,861 67,861 76,500 8,639 204 State Retirement 59,980 71,231 71,231 73,183 1,952 207 Medical Insurance 99,169 88,521 88,521 126,777 38,256 Page 5 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 6,504,712 6,162,133 342,579 5.56% 322 Evaluating and Testing 3,133 16,000 16,000 73,000 57,000 344 Payments to Schools - Other 64,000 64,000 64,000 56,000 (8,000) 355 Travel 7,862 8,000 8,000 8,000 0 399 Other Contracted Services 0 10,000 10,000 49,000 39,000 499 Other Supplies and Materials 338 4,000 4,000 3,000 (1,000) 524 Inservice 150 2,000 2,000 2,000 0 599 Other Charges 129 5,000 5,000 4,000 (1,000) 701 Administration Equipment 6,000 0 0 0 0 Total Other Student Support 1,145,945 1,249,822 1,249,822 1,471,460 221,638 72210 Regular Instruction Program 105 Supervisor/Director 119,485 125,000 125,000 125,785 785 129 Librarians 479,084 500,235 500,235 492,000 (8,235) 161 Secretary(s) 231,649 227,599 227,599 230,000 2,401 162 Clerical Personnel 263,138 318,482 318,482 320,000 1,518 189 Other Salaries and Wages 83,696 91,921 91,921 95,000 3,079 201 Social Security 85,938 93,638 93,638 93,446 (192) 204 State Retirement 106,994 109,735 109,735 108,026 (1,709) 207 Medical Insurance 180,509 207,846 207,846 187,247 (20,599) 212 Employer Medicare 331 0 0 0 0 336 Maint and Repair Services - Equipment 4,051 4,000 4,000 4,000 0 355 Travel 2,511 2,500 2,500 2,500 0 399 Other Contracted Services 16,283 16,000 16,000 5,000 (11,000) 432 Library Books and Media 6,672 8,000 8,000 8,000 0 499 Other Supplies and Materials 353 3,000 3,000 3,000 0 524 In-Service/Staff Development 1,006 2,000 2,000 2,000 0 599 Other Charges 0 0 0 0 0 701 Administration Equipment 0 0 0 0 0 722 Regular Instruction Equipment 0 0 0 0 0 790 Other Equipment 0 0 0 0 0 Total Regular Instruction Program 1,581,700 1,709,956 1,709,956 1,676,004 (33,952) 72220 Special Education Program 105 Supervisor/Director 92,046 93,500 93,500 97,200 3,700 124 Psychological Personnel 79,109 83,000 168,000 169,000 86,000 131 Medical Personnel 65,335 69,000 141,000 147,000 78,000 189 Other Salaries and Wages 5,000 5,000 5,000 5,000 0 196 In-Service Training 415 2,000 2,000 2,000 0 201 Social Security 17,682 19,317 31,328 32,145 12,828 204 State Retirement 19,238 19,679 31,064 34,572 14,893 207 Medical Insurance 7,900 9,101 9,101 38,898 29,797 312 Contracts with Private Agencies 1,202 7,000 7,000 0 (7,000) 336 Maint and Repair Services - Equipment 5,295 5,000 5,000 6,500 1,500 355 Travel 6,277 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 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 6,504,712 6,162,133 342,579 5.56% 399 Other Contracted Services 58,523 60,000 60,000 60,000 0 524 In-Service Training 1,530 4,000 4,000 4,000 0 Total Special Education Program 359,552 384,097 564,492 603,815 219,718 72230 Career and Technical Education Program 105 Supervisor/Director 89,315 95,500 95,500 98,000 2,500 189 Other Salaries and Wages 40,131 42,000 84,297 43,000 1,000 201 Social Security 9,564 10,519 13,755 10,787 268 204 State Retirement 10,436 10,584 15,698 12,002 1,418 207 Medical Insurance 4,567 2,696 4,696 18,016 15,320 336 Maint and Repair Services - Equipment 2,698 3,000 3,000 3,000 0 355 Travel 0 2,000 2,000 3,000 1,000 399 Other Contracted Services 142 3,000 3,000 0 (3,000) 499 Other Supplies and Materials 6,056 0 0 2,000 2,000 524 In-Service Training 0 0 0 0 0 790 Other Equipment 8,230 0 0 0 0 Total Vocational Education Program 171,139 169,299 221,945 189,805 20,506 72250 Technology 105 Supervisor 74,104 78,000 78,000 78,000 0 189 Other Salaries and Wages 50,808 74,899 74,899 78,000 3,101 201 Social Security 8,732 11,697 11,697 11,934 237 204 State Retirement 12,328 15,527 15,527 15,373 (154) 207 Medical Insurance 8,244 9,101 9,101 24,669 15,568 336 Maint and Repair Services - Equipment 1,555 6,000 6,000 6,000 0 350 Internet Connectivity 92,786 105,000 105,000 75,000 (30,000) 355 Travel 0 2,000 1,000 1,000 (1,000) 399 Other Contracted Services 77,641 195,000 195,000 152,050 (42,950) 499 Other Supplies and Materials 1,477 2,000 2,000 2,000 0 599 Other Charges 0 0 1,000 1,000 1,000 722 Regular Instruction Equipment 99,735 60,000 60,000 70,000 10,000 Total Technology 427,410 559,224 559,224 515,026 (44,198) 72290 Other Programs 215 On-Behalf Payments for OPEB 69,895 35,000 35,000 70,000 35,000 Total Other Programs 69,895 35,000 35,000 70,000 35,000 72310 Board of Education 191 Board and Committee Members Fees 16,800 16,800 16,800 16,800 0 196 In-Service Training 4,323 7,000 7,000 7,000 0 201 Social Security 1,123 2,142 2,142 1,821 (321) 204 Medical Insurance 14,510 15,800 15,800 7,900 (7,900) Page 7 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 6,504,712 6,162,133 342,579 5.56% 305 Audit Services 35,000 35,000 35,000 35,000 0 320 Dues and Memberships 11,229 26,000 26,000 26,000 0 331 Legal Services 6,386 25,000 25,000 25,000 0 355 Travel 1,837 4,000 4,000 4,000 0 399 Other Contracted Services 3,500 8,000 8,000 11,000 3,000 506 Liability Insurance 145,968 160,000 160,000 175,000 15,000 510 Trustees Commission 135,500 150,000 150,000 150,000 0 513 Workers Compensation Insurance 196,642 240,000 240,000 230,000 (10,000) 534 Refund to Applicant for Criminal Investigation 0 1,000 1,000 1,000 0 599 Other Charges 2,378 7,000 7,000 7,000 0 Total Board of Education 575,196 697,742 697,742 697,521 (221) 72320 Director of Schools 101 County Official/Administrative Officer 125,000 130,000 130,000 130,000 0 161 Secretary(s) 114,112 122,644 122,644 125,000 2,356 201 Social Security 18,211 19,328 19,328 19,508 180 204 State Retirement 24,772 26,516 26,516 24,145 (2,371) 207 Medical Insurance 13,834 15,729 15,729 33,146 17,417 307 Communication 416 1,000 1,000 0 (1,000) 336 Maint and Repair Services - Equipment 10,763 14,000 14,000 14,000 0 348 Postal Charges 0 1,000 1,000 1,000 0 355 Travel 1,311 1,400 1,400 5,000 3,600 399 Other Contracted Service 0 3,000 3,000 5,000 2,000 435 Office Supplies 1,047 1,500 1,500 1,500 0 499 Other Supplies and Materials 1,153 2,500 2,500 2,500 0 599 Other Charges 0 0 0 0 0 Total Office of the Superintendent 310,619 338,617 338,617 360,799 22,182 72410 Office of the Principal 104 Principals 719,596 808,000 808,000 815,000 7,000 139 Assistant Principals 588,481 658,000 658,000 635,000 (23,000) 189 Other Salaries and Wages 101,050 104,000 104,000 109,200 5,200 201 Social Security 104,991 116,105 116,105 115,381 (724) 204 State Retirement 102,596 121,912 121,912 115,475 (6,437) 207 Medical Insurance 136,438 178,201 178,201 121,902 (56,299) 348 Postal Charges 0 1,000 1,000 1,000 0 355 Travel 0 3,000 3,000 3,000 0 399 Other Contracted Services 129,545 126,000 126,000 126,000 0 Total Office of the Principal 1,882,697 2,116,218 2,116,218 2,041,958 (74,260) 72510 Fiscal Services 399 Other Contracted Services 47,303 50,000 50,000 50,000 0 Page 8 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 6,504,712 6,162,133 342,579 5.56% Total Fiscal Services 47,303 50,000 50,000 50,000 0 72610 Operation of Plant 307 Communication 50,311 40,000 40,000 50,000 10,000 399 Other Contracted Services 769,490 837,298 837,298 837,298 0 410 Custodial Supplies 37,621 38,500 38,500 40,000 1,500 415 Electricity 962,544 990,000 990,000 1,100,000 110,000 434 Natural Gas 88,276 150,000 150,000 150,000 0 454 Water and Sewer 314,473 345,000 345,000 345,000 0 499 Other Supplies and Materials 262 3,500 3,500 3,500 0 501 Boiler Insurance 8,822 10,500 10,500 10,500 0 502 Building and Contents Insurance 250,000 275,000 275,000 290,000 15,000 790 Other Equipment 10,613 15,000 15,000 15,000 0 Total Operation of Plant 2,492,412 2,704,798 2,704,798 2,841,298 136,500 72620 Maintenance of Plant 105 Supervisor/Director 74,104 78,000 78,000 78,000 0 161 Secretary(s) 22,534 23,549 23,549 24,500 951 189 Other Salaries and Wages 187,312 242,650 242,650 250,000 7,350 201 Social Security 23,098 26,332 26,332 26,966 634 204 State Retirement 35,824 41,580 41,580 47,129 5,549 207 Medical Insurance 45,984 53,892 53,892 57,126 3,234 335 Maint & Repair Services - Building 244,813 250,000 335,000 250,000 0 336 Maint & Repair Services - Equipment 203,605 275,000 275,000 275,000 0 355 Travel 0 1,500 1,500 0 (1,500) 399 Other Contracted Services 168,662 245,000 245,000 200,000 (45,000) 418 Equipment and Machinery Parts 4,428 8,000 8,000 10,000 2,000 499 Other Supplies and Materials 0 1,000 1,000 0 (1,000) 790 Other Equipment 61,684 50,000 50,000 97,000 47,000 Total Maintenance of Plant 1,072,048 1,296,503 1,381,503 1,315,721 19,218 72710 Transportation 105 Supervisor/Director 74,104 78,000 78,000 78,000 0 142 Mechanic(s) 84,826 100,000 100,000 105,000 5,000 146 Bus Drivers 821,578 912,575 882,575 900,000 (12,575) 161 Secretary(s) 22,534 23,549 23,549 24,500 951 189 Other Salaries and Wages 175 0 30,000 30,000 30,000 201 Social Security 75,546 82,231 82,231 85,145 2,914 204 State Retirement 118,522 129,587 129,587 148,809 19,222 207 Medical Insurance 119,011 126,956 126,956 134,573 7,617 212 Employer Medicare 380 0 0 0 0 299 Other Fringe Benefits 18,910 20,000 20,000 20,000 0 335 Maintenance and Repair Services - Building 3,012 4,000 4,000 4,000 0 Page 9 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 6,504,712 6,162,133 342,579 5.56% 338 Maintenance and Repair Services - Vehicles 35,896 35,000 35,000 30,000 (5,000) 355 Travel 0 2,000 2,000 2,000 0 399 Other Contracted Services 35,164 50,000 50,000 50,000 0 412 Diesel Fuel 93,465 150,000 150,000 165,000 15,000 418 Equipment and Machinery Parts 412 2,000 2,000 2,000 0 424 Garage Supplies 862 3,000 3,000 3,000 0 425 Gasoline 23,549 35,000 35,000 45,000 10,000 433 Lubricants 7,131 8,000 8,000 8,000 0 442 Propane 45,064 60,000 60,000 60,000 0 450 Tires and Tubes 13,964 15,000 15,000 15,000 0 453 Vehicles Parts 68,875 90,000 90,000 90,000 0 511 Vehicle and Equipment Insurance 65,000 75,000 75,000 80,000 5,000 599 Other Charges 468 5,000 5,000 5,000 0 718 Motor Vehicles 23,075 0 0 0 0 729 Transportation Equipment 160,896 0 0 170,000 170,000 Total Transportation 1,912,419 2,006,898 2,006,898 2,255,027 248,129 72810 Central and Other 201 Social Security 0 383 383 0 (383) 210 Unemployment Compensation 0 20,000 20,000 10,000 (10,000) 299 Other Fringe Benefits 0 5,000 5,000 5,000 0 316 Contributions 45,880 50,000 50,000 50,000 0 399 Other Contracted Services 46,675 50,000 50,000 50,000 0 499 Other Supplies and Materials 19,273 15,000 15,000 7,500 (7,500) 599 Other Charges 47,551 174,161 178,161 0 (174,161) Total Central and Other 159,379 314,544 318,544 122,500 (192,044) Total Support Services 13,201,096 14,719,313 15,150,849 15,318,287 598,974 73000 Operation of Non-Instructional Services 73100 Food Service 105 Supervisor/Director 37,052 39,000 39,000 39,000 0 165 Cafeteria Personnel 0 0 0 0 0 201 Social Security 2,756 2,984 2,984 2,984 0 204 State Retirement 4,391 4,712 4,712 5,214 502 422 Food Supplies 4,233 0 0 0 0 Total Food Service 48,432 46,696 46,696 47,198 502 73300 Community Services 189 Other Salaries and Wages 73,886 76,987 76,987 79,000 2,013 201 Social security 5,462 5,891 5,891 6,044 153 204 State Retirement 8,755 9,301 9,301 10,381 1,080 Page 10 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 6,504,712 6,162,133 342,579 5.56% 207 Medical Insurance 15,800 17,010 17,010 16,748 (262) 499 Other Supplies and Materials 4,999 5,000 5,000 5,000 0 719 Office Equipment 0 0 0 0 0 Total Community Services 108,902 114,189 114,189 117,173 2,984 73400 Early Childhood Education 105 Supervisor/Director 45,862 48,000 48,000 49,000 1,000 116 Teachers 192,341 232,395 232,395 235,000 2,605 163 Educational Assistants 88,149 92,000 92,000 95,000 3,000 189 Other Salaries and Wages 11,495 12,000 12,000 13,000 1,000 198 Non-Certified Substitute Teachers 5,000 5,000 5,000 5,000 0 201 Social Security 22,892 29,789 29,789 30,371 582 204 Retirement 27,323 33,479 33,479 33,240 (239) 207 Medical Insurance 33,500 35,175 35,175 68,359 33,184 355 Travel 351 500 500 500 0 399 Other Contracted Services 0 0 0 0 0 429 Instructional Supplies and Materials 10,488 15,000 15,000 15,000 0 449 Textbooks-Bound 0 0 0 0 0 499 Other Supplies and Materials 15,903 15,000 15,000 15,000 0 524 Inservice 589 2,000 2,000 2,000 0 790 Other Equipment 26,532 15,000 15,000 15,000 0 Total Early Childhood Education 480,425 535,338 535,338 576,470 41,132 Total Operation of Non-Instructional Services 637,759 696,223 696,223 740,841 44,618 76000 Capital Outlay 76100 Regular Capital Outlay 304 Architects 7,550 0 87,613 0 0 350 Internet Connectivity 412,794 0 0 0 399 Other Contracted Services 0 0 0 0 0 706 Building Construction 0 759,000 614,279 0 (759,000) 707 Building Improvements 0 585,000 772,000 0 (585,000) 790 Other Equipment 0 100,000 40,000 0 (100,000) 799 Other Capital Outlay 490,696 135,000 110,000 0 (135,000) Total Regular Capital Outlay 911,040 1,579,000 1,623,893 0 (1,579,000) Total Estimated Expenditures 35,268,589 39,270,696 40,747,829 38,171,807 (1,098,889) 99000 ESTIMATED OTHER USES 99100 Transfers Out 590 Transfers to Other Funds 0 0 0 0 0 Page 11 Original Amended CY PY Actual Estimate Estimate Estimate Difference MOE Total MOE Total Account No. Description 2024-2025 2025-2026 2025-2026 2026-2027 2026-2027 6,504,712 6,162,133 342,579 5.56% Total Estimated Other Uses 0 0 0 0 0 Total Estimated Expenditures and Other Uses 35,268,589 39,270,696 40,747,829 38,171,807 (1,098,889) Excess of Estimated Revenues Over (Under) Estimated Expenditures (868,701) (6,170,629) (6,280,124) (5,019,542) 1,151,087 Estimated Beginning Fund Balances July 1 13,325,415 12,456,714 12,456,714 10,333,055 (2,123,659) Fund Balance Audit Adjustment Estimated Ending Fund Balances June 30 12,456,714 6,286,085 6,176,590 5,313,513 (972,572) Page 12 ## Table 1 | Account No. | Description | Actual 2024-2025 | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 | CY MOE Total 6,504,712 | PY MOE Total 6,162,133 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | ESTIMATED REVENUES | | | | | | | | | | | | | | | | | Net Penny | Rate | Property | | 40000 | Local Taxes | | | | | | 83,969 | 0.3381 | | | 40100 | County Property Taxes | | | | | | 83,969 | 0.0200 | | | 40110 | Current Property Taxes | 3,168,716 | 2,773,333 | 2,773,333 | 3,006,912 | 233,579 | 83,969 | 0.3581 | | | 40120 | Trustee's Collection - Prior Year | 67,993 | 75,000 | 75,000 | 75,000 | 0 | | | | | 40125 | Trustee's Collection - Bankruptcy | 103 | 500 | 500 | 500 | 0 | | | | | 40130 | Circuit/Clerk & Master Collections - Prior Years | 29,377 | 40,000 | 40,000 | 25,000 | (15,000) | | | | | 40140 | Interest and Penalty | 13,586 | 15,000 | 15,000 | 15,000 | 0 | | | | | 40161 | Payments in Lieu of Taxes - TVA | 2,890 | 3,500 | 3,500 | 2,500 | (1,000) | | | | | 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 | 3,293,354 | 2,975,000 | 2,975,000 | 3,100,000 | 125,000 | | | | | 40270 | Business Tax | 45,181 | 45,000 | 45,000 | 45,000 | 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 | 6,627,200 | 5,933,333 | 5,933,333 | 6,275,912 | 342,579 | | | | | 41000 | Licenses and Permits | | | | | | | | | | 41100 | Licenses | | | | | | | | | | 41110 | Marriage Licenses | 1,320 | 1,300 | 1,300 | 1,300 | 0 | | | | | | Total Licenses and Permits | 1,320 | 1,300 | 1,300 | 1,300 | 0 | | | | | 43000 | Charges for Current Services | | | | | | | | | | 43500 | Education Charges | | | | | | | | | | 43517 | Tuition Other | 0 | 0 | 0 | 0 | 0 | | | | | 43570 | Receipts from Individual Schools | 12,502 | 30,000 | 30,000 | 25,000 | (5,000) | | | | | 43582 | Community Service Fees Adults | 126 | 200 | 200 | 200 | 0 | | | | | | Total Charges for Current Services | 12,628 | 30,200 | 30,200 | 25,200 | (5,000) | | | | | 44000 | Other Local Revenues | | | | | | | | | | 44100 | Recurring Items | | | | | | | | | | 44110 | Investment Income | 339,950 | 0 | 0 | 0 | 0 | | | | | 44120 | Lease/Rentals | 2,230 | 7,500 | 7,500 | 7,500 | 0 | | | | | 44170 | Miscellaneous Refunds | 23,821 | 30,000 | 30,000 | 40,000 | 10,000 | | | | | 44500 | Nonrecurring Items | | | | | | | | | ## Table 2 | Account No. Description | Actual 2024-2025 | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 | CY MOE Total 6,504,712 | PY MOE Total 6,162,133 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 44530 Sale of Equipment | 15,379 | 15,000 | 15,000 | 15,000 | 0 | | | | | 44560 Damages Recovered from Individuals | 20,316 | 3,000 | 3,000 | 3,000 | 0 | | | | | 44570 Contributions and Gifts | 66,834 | 20,000 | 20,000 | 20,000 | 0 | | | | | 44990 Other Local Revenues | 0 | 30,000 | 30,000 | 0 | (30,000) | | | | | Total Other Local Revenues | 468,530 | 105,500 | 105,500 | 85,500 | (20,000) | | | | | Total Local Revenue | 7,109,678 | 6,070,333 | 6,070,333 | 6,387,912 | 317,579 | | | | | 46000 State of Tennessee | | | | | | | | | | 46175 On-Behalf Contributions for OPEB | 69,895 | 40,000 | 40,000 | 50,000 | 10,000 | | | | | 46500 State Education Funds | | | | | | | | | | 46510 Tennessee Investment in Student Achievemer | 24,453,717 | 25,081,234 | 25,081,234 | 25,367,661 | 286,427 | | | | | 46513 TISA-On-behalf Payments | 50,082 | 0 | 0 | 17,332 | | | | | | 46515 Early Childhood Education | 456,119 | 445,000 | 445,000 | 425,000 | (20,000) | | | | | 46520 School Food Service | 16,684 | 22,000 | 22,000 | 22,000 | 0 | | | | | 46550 Driver Education | 8,199 | 10,000 | 10,000 | 10,000 | 0 | | | | | 46590 Other State Education Funds | 292,095 | 240,000 | 818,937 | 240,000 | 0 | | | | | 46591 Coordinated School Health | 0 | 0 | 0 | 0 | 0 | | | | | 46594 Family Resource Centers | 0 | 0 | 0 | 0 | 0 | | | | | 46610 Career Ladder Program | 36,983 | 37,500 | 37,500 | 27,360 | (10,140) | | | | | 46790 Other Vocational | 160,426 | 759,000 | 1,543,702 | 0 | (759,000) | | | | | 46800 Other State Revenues | | | | | | | | | | 46851 State Revenue Sharing - TVA | 204,756 | 220,000 | 220,000 | 220,000 | 0 | | | | | 46980 Other State Grants | 67,684 | 0 | 0 | 0 | 0 | | | | | 46981 Safe Schools | 0 | 0 | 0 | 0 | 0 | | | | | 46990 Other State Revenues | 370,158 | 100,000 | 100,000 | 200,000 | 100,000 | | | | | Total State of Tennessee | 26,186,798 | 26,954,734 | 28,318,372 | 26,579,353 | (375,381) | | | | | 47000 Federal Government | | | | | | | | | | 47100 Federal Through State | | | | | | | | | | 47143 Special Education-Grants to States | 31,639 | 0 | 0 | 0 | 0 | | | | | 47401 American Rescue Plan Act Grant #1 | 0 | 0 | 0 | 0 | 0 | | | | | 47590 Other Federal Through State | 49,858 | 0 | 0 | 0 | 0 | | | | | 47600 Direct Federal Revenue | | | | | | | | | | 47640 ROTC Reimbursement | 88,422 | 65,000 | 65,000 | 75,000 | 10,000 | | | | | 47990 Other Direct Federal Revenue | 0 | 0 | 0 | 0 | 0 | | | | | Total Federal Government | 169,919 | 65,000 | 65,000 | 75,000 | 10,000 | | | | | 48000 Other Governments and Citizens Groups | | | | | | | | | | 48130 Contributions | 532,794 | 0 | 0 | 0 | 0 | | | | | 48990 Other | 49,921 | 0 | 4,000 | 110,000 | 110,000 | | | | | Total Other Governments and Citizens Groups | 582,715 | 0 | 4,000 | 110,000 | 110,000 | | | | ## Table 3 | Account No. Description | Actual 2024-2025 | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 | CY MOE Total 6,504,712 | PY MOE Total 6,162,133 | 342,579 | 5.56% | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Total Estimated Revenues | 34,049,110 | 33,090,067 | 34,457,705 | 33,152,265 | 62,198 | | | | | | 49000 OTHER SOURCES (NON-REVENUE) | | | | | | | | | | | 49700 Insurance Recovery | 212,961 | 0 | 0 | 0 | 0 | | | | | | 49800 Transfers In | 137,817 | 10,000 | 10,000 | 0 | (10,000) | | | | | | Total Other Sources | 350,778 | 10,000 | 10,000 | 0 | (10,000) | | | | | | Total Estimated Revenues & Other Sources | 34,399,888 | 33,100,067 | 34,467,705 | 33,152,265 | 52,198 | | | | | | ESTIMATED EXPENDITURES | | | | | | | | | | | 71000 Instruction | | | | | | | | | | | 71100 Regular Instruction Program | | | | | | | | | | | 116 Teachers | 10,131,640 | 10,722,365 | 10,722,365 | 10,841,539 | 119,174 | | | | | | 117 Career Ladder Program | 33,000 | 35,000 | 35,000 | 24,000 | (11,000) | | | | | | 128 Homebound Teachers | 2,569 | 6,000 | 6,000 | 8,000 | 2,000 | | | | | | 140 Salary Supplements | 438,836 | 440,000 | 440,000 | 457,600 | 17,600 | | | | | | 163 Educational Assistants | 475,025 | 497,075 | 497,075 | 475,000 | (22,075) | | | | | | 188 Bonus Payments | 0 | 0 | 504,000 | 0 | 0 | | | | | | 189 Other Salaries and Wages | 390,041 | 410,000 | 410,000 | 410,000 | 0 | | | | | | 198 Non-Certified Substitute Teachers | 171,150 | 210,000 | 210,000 | 210,000 | 0 | | | | | | 201 Social Security | 837,646 | 922,514 | 961,070 | 920,384 | (2,130) | | | | | | 204 State Retirement | 741,859 | 918,910 | 955,291 | 898,784 | (20,126) | | | | | | 207 Medical Insurance | 1,598,253 | 2,090,000 | 2,090,000 | 1,751,063 | (338,937) | | | | | | 212 Employer Medicare | 2,759 | 0 | 0 | 0 | 0 | | | | | | 215 On-behalf Payments to OPEB | 26,391 | 0 | 0 | 0 | 0 | | | | | | 336 Maint and Repair Service - Equipment | 7,347 | 10,000 | 10,000 | 15,000 | 5,000 | | | | | | 399 Other Contracted Services | 9,557 | 107,000 | 117,000 | 65,000 | (42,000) | | | | | | 429 Instructional Supplies and Materials | 129,205 | 115,000 | 115,000 | 135,000 | 20,000 | | | | | | 449 Textbooks | 211,456 | 150,000 | 150,000 | 325,400 | 175,400 | | | | | | 471 Software | 0 | 0 | 0 | 0 | 0 | | | | | | 499 Other Supplies and Materials | 23,984 | 8,000 | 3,000 | 3,000 | (5,000) | | | | | | 595 TISA-On-behalf Payments | 40,177 | 0 | 0 | 0 | 0 | | | | | | 599 Other Charges | 1,650 | 0 | 0 | 0 | 0 | | | | | | 722 Regular Instructional Equipment | 41,067 | 150,000 | 145,000 | 125,000 | (25,000) | | | | | | 730 Vocational Instruction Equipment | 0 | 0 | 0 | 0 | 0 | | | | | | Total Instructional Program | 15,313,612 | 16,791,864 | 17,370,801 | 16,664,770 | (127,094) | | | | | | 71150 Alternative Instruction Program | | | | | | | | | | | 116 Teachers | 169,786 | 213,289 | 213,289 | 205,000 | (8,289) | | | | | | 163 Educational Assistants | 24,054 | 26,000 | 26,000 | 27,000 | 1,000 | | | | | | 201 Social Security | 13,924 | 18,306 | 18,306 | 17,748 | (558) | | | | | ## Table 4 | Account No. Description | Actual 2024-2025 | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 | CY MOE Total 6,504,712 | PY MOE Total 6,162,133 | | --- | --- | --- | --- | --- | --- | --- | --- | | 204 State Retirement | 13,864 | 17,438 | 17,438 | 15,475 | (1,963) | | | | 207 Medical Insurance | 19,971 | 37,988 | 37,988 | 23,002 | (14,986) | | | | 355 Travel | 1,390 | 2,000 | 2,000 | 1,500 | (500) | | | | 429 Instructional Supplies and Materials | 1,045 | 1,000 | 1,000 | 1,000 | 0 | | | | 499 Other Supplies and Materials | 1,317 | 1,000 | 1,000 | 1,000 | 0 | | | | Total Alternative Schools | 245,351 | 317,021 | 317,021 | 291,725 | (25,296) | | | | 71200 Special Education Program | | | | | | | | | 116 Teachers | 1,872,137 | 2,021,836 | 1,936,836 | 2,025,430 | 3,594 | | | | 124 Psychological Personnel | 0 | 0 | 0 | 0 | 0 | | | | 128 Homebound Teachers | 3,319 | 7,500 | 7,500 | 7,500 | 0 | | | | 163 Educational Assistants | 477,636 | 528,820 | 528,820 | 521,820 | (7,000) | | | | 171 Speech Pathologist | 225,115 | 255,769 | 183,769 | 180,000 | (75,769) | | | | 201 Social Security | 188,915 | 210,266 | 198,256 | 199,637 | (10,629) | | | | 204 State Retirement | 215,032 | 217,170 | 205,786 | 219,032 | 1,862 | | | | 207 Medical Insurance | 406,600 | 414,442 | 414,442 | 382,181 | (32,261) | | | | 212 Employer Medicare | 0 | 0 | 0 | 0 | 0 | | | | 312 Contracts with Private Agencies | 122,711 | 105,000 | 105,000 | 200,000 | 95,000 | | | | 399 Other Contracted Services | 64,314 | 75,000 | 75,000 | 95,000 | 20,000 | | | | 429 Instructional Supplies and Materials | 1,003 | 7,000 | 7,000 | 5,000 | (2,000) | | | | 499 Other Supplies and Materials | 1,545 | 5,000 | 5,000 | 5,000 | 0 | | | | 595 TISA-On-behalf Payments | 9,905 | 0 | 0 | 0 | 0 | | | | 725 Special Education Equipment | 0 | 5,000 | 5,000 | 5,000 | 0 | | | | Total Special Educational Program | 3,588,232 | 3,852,803 | 3,672,408 | 3,845,600 | (7,203) | | | | 71300 Career and Technical Education Program | | | | | | | | | 116 Teachers | 896,864 | 932,216 | 932,216 | 925,000 | (7,216) | | | | 140 Supplements | 604 | 6,000 | 6,000 | 6,000 | 0 | | | | 189 Other Salaries and Wages | 150 | 5,000 | 5,000 | 5,000 | 0 | | | | 198 Non-Certified Substitute Teachers | 18,000 | 21,600 | 21,600 | 21,600 | 0 | | | | 201 Social Security | 68,150 | 73,809 | 73,809 | 73,256 | (553) | | | | 204 State Retirement | 62,790 | 73,785 | 73,785 | 64,201 | (9,584) | | | | 207 Medical Insurance | 104,665 | 127,562 | 127,562 | 161,027 | 33,465 | | | | 307 Communications | 0 | 0 | 0 | 0 | 0 | | | | 336 Maintenance and Repair Services-Equipment | 3,921 | 0 | 0 | 0 | 0 | | | | 355 Travel | 6,944 | 9,000 | 9,000 | 9,000 | 0 | | | | 399 Other Contracted Services | 0 | 0 | 0 | 0 | 0 | | | | 429 Instructional Supplies and Materials | 3,405 | 10,000 | 10,000 | 5,000 | (5,000) | | | | 449 Text Books | 5,324 | 7,000 | 7,000 | 7,000 | 0 | | | | 471 Software | 0 | 0 | 141,050 | 0 | 0 | | | | 499 Other Supplies and Materials | 11,776 | 20,000 | 20,000 | 10,000 | (10,000) | | | | 599 Other Charges | 82,520 | 3,500 | 3,500 | 3,500 | 0 | | | | 730 Vocational Instruction Equipment | 102,920 | 15,000 | 476,113 | 10,000 | (5,000) | | | | 790 Other Equipment | 3,466 | 10,000 | 10,000 | 10,000 | 0 | | | ## Table 5 | Account No. Description | Actual 2024-2025 | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 | CY MOE Total 6,504,712 | PY MOE Total 6,162,133 | 342,579 | 5.56% | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Total Vocational Education Program | 1,371,499 | 1,314,472 | 1,916,635 | 1,310,584 | (3,888) | | | | | | Total Instruction | 20,518,694 | 22,276,160 | 23,276,864 | 22,112,679 | (163,481) | | | | | | 72000 Support Services | | | | | | | | | | | 72110 Attendance | | | | | | | | | | | 105 Supervisor/Director | 62,394 | 96,000 | 96,000 | 101,712 | 5,712 | | | | | | 189 Other Salaries & Wages | 55,437 | 57,932 | 57,932 | 59,000 | 1,068 | | | | | | 201 Social Security | 8,668 | 11,776 | 11,776 | 12,294 | 518 | | | | | | 204 State Retirement | 11,492 | 15,639 | 15,639 | 14,347 | (1,292) | | | | | | 207 Medical Insurance | 15,800 | 19,374 | 19,374 | 9,900 | (9,474) | | | | | | 355 Travel | 308 | 1,500 | 1,500 | 1,500 | 0 | | | | | | 399 Other Contracted Services | 15,852 | 20,000 | 20,000 | 5,500 | (14,500) | | | | | | 499 Other Supplies and Materials | 800 | 1,500 | 1,500 | 1,000 | (500) | | | | | | 524 In Service/Staff Development | 500 | 1,500 | 1,500 | 0 | (1,500) | | | | | | 719 Office Equipment | 0 | 0 | 0 | 0 | 0 | | | | | | Total Attendance | 171,251 | 225,221 | 225,221 | 205,253 | (19,968) | | | | | | 72120 Health Services | | | | | | | | | | | 105 Supervisor/Director | 74,104 | 78,000 | 78,000 | 78,000 | 0 | | | | | | 130 Social Workers | 88,171 | 102,800 | 102,800 | 109,289 | 6,489 | | | | | | 131 Medical Personnel | 382,670 | 397,459 | 397,459 | 410,000 | 12,541 | | | | | | 189 Other Salaries & Wages | 56,443 | 59,100 | 109,100 | 64,000 | 4,900 | | | | | | 201 Social security | 44,449 | 48,758 | 52,583 | 50,589 | 1,831 | | | | | | 204 State Retirement | 53,324 | 58,551 | 63,051 | 58,780 | 229 | | | | | | 207 Medical Insurance | 65,201 | 60,206 | 60,206 | 74,942 | 14,736 | | | | | | 212 Employer Medicare | 139 | 0 | 0 | 0 | 0 | | | | | | 355 Travel | 2,419 | 2,000 | 2,000 | 2,000 | 0 | | | | | | 399 Other Contracted Services | 22,095 | 35,000 | 35,000 | 35,000 | 0 | | | | | | 413 Drugs and Medical Supplies | 4,988 | 5,500 | 5,500 | 5,500 | 0 | | | | | | 499 Other Supplies and Materials | 2,676 | 3,000 | 3,000 | 3,000 | 0 | | | | | | 524 Inservice | 2,864 | 3,000 | 3,000 | 3,000 | 0 | | | | | | 599 Other Charges | 17,953 | 4,000 | 55,170 | 4,000 | 0 | | | | | | 735 Health Equipment | 4,635 | 4,000 | 4,000 | 4,000 | 0 | | | | | | Total Health Service | 822,131 | 861,374 | 970,869 | 902,100 | 40,726 | | | | | | 72130 Other Student Support | | | | | | | | | | | 123 Guidance Personnel | 656,370 | 719,709 | 719,709 | 800,000 | 80,291 | | | | | | 189 Other Salaries and Wages | 186,774 | 193,500 | 193,500 | 200,000 | 6,500 | | | | | | 201 Social Security | 62,040 | 67,861 | 67,861 | 76,500 | 8,639 | | | | | | 204 State Retirement | 59,980 | 71,231 | 71,231 | 73,183 | 1,952 | | | | | | 207 Medical Insurance | 99,169 | 88,521 | 88,521 | 126,777 | 38,256 | | | | | ## Table 6 | Account No. Description | Actual 2024-2025 | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 | CY MOE Total 6,504,712 | PY MOE Total 6,162,133 | 342,579 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 322 Evaluating and Testing | 3,133 | 16,000 | 16,000 | 73,000 | 57,000 | | | | | 344 Payments to Schools - Other | 64,000 | 64,000 | 64,000 | 56,000 | (8,000) | | | | | 355 Travel | 7,862 | 8,000 | 8,000 | 8,000 | 0 | | | | | 399 Other Contracted Services | 0 | 10,000 | 10,000 | 49,000 | 39,000 | | | | | 499 Other Supplies and Materials | 338 | 4,000 | 4,000 | 3,000 | (1,000) | | | | | 524 Inservice | 150 | 2,000 | 2,000 | 2,000 | 0 | | | | | 599 Other Charges | 129 | 5,000 | 5,000 | 4,000 | (1,000) | | | | | 701 Administration Equipment | 6,000 | 0 | 0 | 0 | 0 | | | | | Total Other Student Support | 1,145,945 | 1,249,822 | 1,249,822 | 1,471,460 | 221,638 | | | | | 72210 Regular Instruction Program | | | | | | | | | | 105 Supervisor/Director | 119,485 | 125,000 | 125,000 | 125,785 | 785 | | | | | 129 Librarians | 479,084 | 500,235 | 500,235 | 492,000 | (8,235) | | | | | 161 Secretary(s) | 231,649 | 227,599 | 227,599 | 230,000 | 2,401 | | | | | 162 Clerical Personnel | 263,138 | 318,482 | 318,482 | 320,000 | 1,518 | | | | | 189 Other Salaries and Wages | 83,696 | 91,921 | 91,921 | 95,000 | 3,079 | | | | | 201 Social Security | 85,938 | 93,638 | 93,638 | 93,446 | (192) | | | | | 204 State Retirement | 106,994 | 109,735 | 109,735 | 108,026 | (1,709) | | | | | 207 Medical Insurance | 180,509 | 207,846 | 207,846 | 187,247 | (20,599) | | | | | 212 Employer Medicare | 331 | 0 | 0 | 0 | 0 | | | | | 336 Maint and Repair Services - Equipment | 4,051 | 4,000 | 4,000 | 4,000 | 0 | | | | | 355 Travel | 2,511 | 2,500 | 2,500 | 2,500 | 0 | | | | | 399 Other Contracted Services | 16,283 | 16,000 | 16,000 | 5,000 | (11,000) | | | | | 432 Library Books and Media | 6,672 | 8,000 | 8,000 | 8,000 | 0 | | | | | 499 Other Supplies and Materials | 353 | 3,000 | 3,000 | 3,000 | 0 | | | | | 524 In-Service/Staff Development | 1,006 | 2,000 | 2,000 | 2,000 | 0 | | | | | 599 Other Charges | 0 | 0 | 0 | 0 | 0 | | | | | 701 Administration Equipment | 0 | 0 | 0 | 0 | 0 | | | | | 722 Regular Instruction Equipment | 0 | 0 | 0 | 0 | 0 | | | | | 790 Other Equipment | 0 | 0 | 0 | 0 | 0 | | | | | Total Regular Instruction Program | 1,581,700 | 1,709,956 | 1,709,956 | 1,676,004 | (33,952) | | | | | 72220 Special Education Program | | | | | | | | | | 105 Supervisor/Director | 92,046 | 93,500 | 93,500 | 97,200 | 3,700 | | | | | 124 Psychological Personnel | 79,109 | 83,000 | 168,000 | 169,000 | 86,000 | | | | | 131 Medical Personnel | 65,335 | 69,000 | 141,000 | 147,000 | 78,000 | | | | | 189 Other Salaries and Wages | 5,000 | 5,000 | 5,000 | 5,000 | 0 | | | | | 196 In-Service Training | 415 | 2,000 | 2,000 | 2,000 | 0 | | | | | 201 Social Security | 17,682 | 19,317 | 31,328 | 32,145 | 12,828 | | | | | 204 State Retirement | 19,238 | 19,679 | 31,064 | 34,572 | 14,893 | | | | | 207 Medical Insurance | 7,900 | 9,101 | 9,101 | 38,898 | 29,797 | | | | | 312 Contracts with Private Agencies | 1,202 | 7,000 | 7,000 | 0 | (7,000) | | | | | 336 Maint and Repair Services - Equipment | 5,295 | 5,000 | 5,000 | 6,500 | 1,500 | | | | | 355 Travel | 6,277 | 7,500 | 7,500 | 7,500 | 0 | | | | ## Table 7 | Account No. Description | Actual 2024-2025 | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 | CY MOE Total 6,504,712 | | --- | --- | --- | --- | --- | --- | --- | | 399 Other Contracted Services | 58,523 | 60,000 | 60,000 | 60,000 | 0 | | | 524 In-Service Training | 1,530 | 4,000 | 4,000 | 4,000 | 0 | | | Total Special Education Program | 359,552 | 384,097 | 564,492 | 603,815 | 219,718 | | | 72230 Career and Technical Education Program | | | | | | | | 105 Supervisor/Director | 89,315 | 95,500 | 95,500 | 98,000 | 2,500 | | | 189 Other Salaries and Wages | 40,131 | 42,000 | 84,297 | 43,000 | 1,000 | | | 201 Social Security | 9,564 | 10,519 | 13,755 | 10,787 | 268 | | | 204 State Retirement | 10,436 | 10,584 | 15,698 | 12,002 | 1,418 | | | 207 Medical Insurance | 4,567 | 2,696 | 4,696 | 18,016 | 15,320 | | | 336 Maint and Repair Services - Equipment | 2,698 | 3,000 | 3,000 | 3,000 | 0 | | | 355 Travel | 0 | 2,000 | 2,000 | 3,000 | 1,000 | | | 399 Other Contracted Services | 142 | 3,000 | 3,000 | 0 | (3,000) | | | 499 Other Supplies and Materials | 6,056 | 0 | 0 | 2,000 | 2,000 | | | 524 In-Service Training | 0 | 0 | 0 | 0 | 0 | | | 790 Other Equipment | 8,230 | 0 | 0 | 0 | 0 | | | Total Vocational Education Program | 171,139 | 169,299 | 221,945 | 189,805 | 20,506 | | | 72250 Technology | | | | | | | | 105 Supervisor | 74,104 | 78,000 | 78,000 | 78,000 | 0 | | | 189 Other Salaries and Wages | 50,808 | 74,899 | 74,899 | 78,000 | 3,101 | | | 201 Social Security | 8,732 | 11,697 | 11,697 | 11,934 | 237 | | | 204 State Retirement | 12,328 | 15,527 | 15,527 | 15,373 | (154) | | | 207 Medical Insurance | 8,244 | 9,101 | 9,101 | 24,669 | 15,568 | | | 336 Maint and Repair Services - Equipment | 1,555 | 6,000 | 6,000 | 6,000 | 0 | | | 350 Internet Connectivity | 92,786 | 105,000 | 105,000 | 75,000 | (30,000) | | | 355 Travel | 0 | 2,000 | 1,000 | 1,000 | (1,000) | | | 399 Other Contracted Services | 77,641 | 195,000 | 195,000 | 152,050 | (42,950) | | | 499 Other Supplies and Materials | 1,477 | 2,000 | 2,000 | 2,000 | 0 | | | 599 Other Charges | 0 | 0 | 1,000 | 1,000 | 1,000 | | | 722 Regular Instruction Equipment | 99,735 | 60,000 | 60,000 | 70,000 | 10,000 | | | Total Technology | 427,410 | 559,224 | 559,224 | 515,026 | (44,198) | | | 72290 Other Programs | | | | | | | | 215 On-Behalf Payments for OPEB | 69,895 | 35,000 | 35,000 | 70,000 | 35,000 | | | Total Other Programs | 69,895 | 35,000 | 35,000 | 70,000 | 35,000 | | | 72310 Board of Education | | | | | | | | 191 Board and Committee Members Fees | 16,800 | 16,800 | 16,800 | 16,800 | 0 | | | 196 In-Service Training | 4,323 | 7,000 | 7,000 | 7,000 | 0 | | | 201 Social Security | 1,123 | 2,142 | 2,142 | 1,821 | (321) | | | 204 Medical Insurance | 14,510 | 15,800 | 15,800 | 7,900 | (7,900) | | ## Table 8 | Account No. Description | Actual 2024-2025 | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 | CY MOE Total 6,504,712 | PY MOE Total 6,162,133 | 342,579 | 5.56% | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 305 Audit Services | 35,000 | 35,000 | 35,000 | 35,000 | 0 | | | | | | 320 Dues and Memberships | 11,229 | 26,000 | 26,000 | 26,000 | 0 | | | | | | 331 Legal Services | 6,386 | 25,000 | 25,000 | 25,000 | 0 | | | | | | 355 Travel | 1,837 | 4,000 | 4,000 | 4,000 | 0 | | | | | | 399 Other Contracted Services | 3,500 | 8,000 | 8,000 | 11,000 | 3,000 | | | | | | 506 Liability Insurance | 145,968 | 160,000 | 160,000 | 175,000 | 15,000 | | | | | | 510 Trustees Commission | 135,500 | 150,000 | 150,000 | 150,000 | 0 | | | | | | 513 Workers Compensation Insurance | 196,642 | 240,000 | 240,000 | 230,000 | (10,000) | | | | | | 534 Refund to Applicant for Criminal Investigation | 0 | 1,000 | 1,000 | 1,000 | 0 | | | | | | 599 Other Charges | 2,378 | 7,000 | 7,000 | 7,000 | 0 | | | | | | Total Board of Education | 575,196 | 697,742 | 697,742 | 697,521 | (221) | | | | | | 72320 Director of Schools | | | | | | | | | | | 101 County Official/Administrative Officer | 125,000 | 130,000 | 130,000 | 130,000 | 0 | | | | | | 161 Secretary(s) | 114,112 | 122,644 | 122,644 | 125,000 | 2,356 | | | | | | 201 Social Security | 18,211 | 19,328 | 19,328 | 19,508 | 180 | | | | | | 204 State Retirement | 24,772 | 26,516 | 26,516 | 24,145 | (2,371) | | | | | | 207 Medical Insurance | 13,834 | 15,729 | 15,729 | 33,146 | 17,417 | | | | | | 307 Communication | 416 | 1,000 | 1,000 | 0 | (1,000) | | | | | | 336 Maint and Repair Services - Equipment | 10,763 | 14,000 | 14,000 | 14,000 | 0 | | | | | | 348 Postal Charges | 0 | 1,000 | 1,000 | 1,000 | 0 | | | | | | 355 Travel | 1,311 | 1,400 | 1,400 | 5,000 | 3,600 | | | | | | 399 Other Contracted Service | 0 | 3,000 | 3,000 | 5,000 | 2,000 | | | | | | 435 Office Supplies | 1,047 | 1,500 | 1,500 | 1,500 | 0 | | | | | | 499 Other Supplies and Materials | 1,153 | 2,500 | 2,500 | 2,500 | 0 | | | | | | 599 Other Charges | 0 | 0 | 0 | 0 | 0 | | | | | | Total Office of the Superintendent | 310,619 | 338,617 | 338,617 | 360,799 | 22,182 | | | | | | 72410 Office of the Principal | | | | | | | | | | | 104 Principals | 719,596 | 808,000 | 808,000 | 815,000 | 7,000 | | | | | | 139 Assistant Principals | 588,481 | 658,000 | 658,000 | 635,000 | (23,000) | | | | | | 189 Other Salaries and Wages | 101,050 | 104,000 | 104,000 | 109,200 | 5,200 | | | | | | 201 Social Security | 104,991 | 116,105 | 116,105 | 115,381 | (724) | | | | | | 204 State Retirement | 102,596 | 121,912 | 121,912 | 115,475 | (6,437) | | | | | | 207 Medical Insurance | 136,438 | 178,201 | 178,201 | 121,902 | (56,299) | | | | | | 348 Postal Charges | 0 | 1,000 | 1,000 | 1,000 | 0 | | | | | | 355 Travel | 0 | 3,000 | 3,000 | 3,000 | 0 | | | | | | 399 Other Contracted Services | 129,545 | 126,000 | 126,000 | 126,000 | 0 | | | | | | Total Office of the Principal | 1,882,697 | 2,116,218 | 2,116,218 | 2,041,958 | (74,260) | | | | | | 72510 Fiscal Services | | | | | | | | | | | 399 Other Contracted Services | 47,303 | 50,000 | 50,000 | 50,000 | 0 | | | | | ## Table 9 | Account No. Description | Actual 2024-2025 | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 | CY MOE Total 6,504,712 | | --- | --- | --- | --- | --- | --- | --- | | Total Fiscal Services | 47,303 | 50,000 | 50,000 | 50,000 | 0 | | | 72610 Operation of Plant | | | | | | | | 307 Communication | 50,311 | 40,000 | 40,000 | 50,000 | 10,000 | | | 399 Other Contracted Services | 769,490 | 837,298 | 837,298 | 837,298 | 0 | | | 410 Custodial Supplies | 37,621 | 38,500 | 38,500 | 40,000 | 1,500 | | | 415 Electricity | 962,544 | 990,000 | 990,000 | 1,100,000 | 110,000 | | | 434 Natural Gas | 88,276 | 150,000 | 150,000 | 150,000 | 0 | | | 454 Water and Sewer | 314,473 | 345,000 | 345,000 | 345,000 | 0 | | | 499 Other Supplies and Materials | 262 | 3,500 | 3,500 | 3,500 | 0 | | | 501 Boiler Insurance | 8,822 | 10,500 | 10,500 | 10,500 | 0 | | | 502 Building and Contents Insurance | 250,000 | 275,000 | 275,000 | 290,000 | 15,000 | | | 790 Other Equipment | 10,613 | 15,000 | 15,000 | 15,000 | 0 | | | Total Operation of Plant | 2,492,412 | 2,704,798 | 2,704,798 | 2,841,298 | 136,500 | | | 72620 Maintenance of Plant | | | | | | | | 105 Supervisor/Director | 74,104 | 78,000 | 78,000 | 78,000 | 0 | | | 161 Secretary(s) | 22,534 | 23,549 | 23,549 | 24,500 | 951 | | | 189 Other Salaries and Wages | 187,312 | 242,650 | 242,650 | 250,000 | 7,350 | | | 201 Social Security | 23,098 | 26,332 | 26,332 | 26,966 | 634 | | | 204 State Retirement | 35,824 | 41,580 | 41,580 | 47,129 | 5,549 | | | 207 Medical Insurance | 45,984 | 53,892 | 53,892 | 57,126 | 3,234 | | | 335 Maint & Repair Services - Building | 244,813 | 250,000 | 335,000 | 250,000 | 0 | | | 336 Maint & Repair Services - Equipment | 203,605 | 275,000 | 275,000 | 275,000 | 0 | | | 355 Travel | 0 | 1,500 | 1,500 | 0 | (1,500) | | | 399 Other Contracted Services | 168,662 | 245,000 | 245,000 | 200,000 | (45,000) | | | 418 Equipment and Machinery Parts | 4,428 | 8,000 | 8,000 | 10,000 | 2,000 | | | 499 Other Supplies and Materials | 0 | 1,000 | 1,000 | 0 | (1,000) | | | 790 Other Equipment | 61,684 | 50,000 | 50,000 | 97,000 | 47,000 | | | Total Maintenance of Plant | 1,072,048 | 1,296,503 | 1,381,503 | 1,315,721 | 19,218 | | | 72710 Transportation | | | | | | | | 105 Supervisor/Director | 74,104 | 78,000 | 78,000 | 78,000 | 0 | | | 142 Mechanic(s) | 84,826 | 100,000 | 100,000 | 105,000 | 5,000 | | | 146 Bus Drivers | 821,578 | 912,575 | 882,575 | 900,000 | (12,575) | | | 161 Secretary(s) | 22,534 | 23,549 | 23,549 | 24,500 | 951 | | | 189 Other Salaries and Wages | 175 | 0 | 30,000 | 30,000 | 30,000 | | | 201 Social Security | 75,546 | 82,231 | 82,231 | 85,145 | 2,914 | | | 204 State Retirement | 118,522 | 129,587 | 129,587 | 148,809 | 19,222 | | | 207 Medical Insurance | 119,011 | 126,956 | 126,956 | 134,573 | 7,617 | | | 212 Employer Medicare | 380 | 0 | 0 | 0 | 0 | | | 299 Other Fringe Benefits | 18,910 | 20,000 | 20,000 | 20,000 | 0 | | | 335 Maintenance and Repair Services - Building | 3,012 | 4,000 | 4,000 | 4,000 | 0 | | ## Table 10 | Account No. Description | Actual 2024-2025 | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 | CY MOE Total 6,504,712 | PY MOE Total 6,162,133 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 338 Maintenance and Repair Services - Vehicles | 35,896 | 35,000 | 35,000 | 30,000 | (5,000) | | | | | 355 Travel | 0 | 2,000 | 2,000 | 2,000 | 0 | | | | | 399 Other Contracted Services | 35,164 | 50,000 | 50,000 | 50,000 | 0 | | | | | 412 Diesel Fuel | 93,465 | 150,000 | 150,000 | 165,000 | 15,000 | | | | | 418 Equipment and Machinery Parts | 412 | 2,000 | 2,000 | 2,000 | 0 | | | | | 424 Garage Supplies | 862 | 3,000 | 3,000 | 3,000 | 0 | | | | | 425 Gasoline | 23,549 | 35,000 | 35,000 | 45,000 | 10,000 | | | | | 433 Lubricants | 7,131 | 8,000 | 8,000 | 8,000 | 0 | | | | | 442 Propane | 45,064 | 60,000 | 60,000 | 60,000 | 0 | | | | | 450 Tires and Tubes | 13,964 | 15,000 | 15,000 | 15,000 | 0 | | | | | 453 Vehicles Parts | 68,875 | 90,000 | 90,000 | 90,000 | 0 | | | | | 511 Vehicle and Equipment Insurance | 65,000 | 75,000 | 75,000 | 80,000 | 5,000 | | | | | 599 Other Charges | 468 | 5,000 | 5,000 | 5,000 | 0 | | | | | 718 Motor Vehicles | 23,075 | 0 | 0 | 0 | 0 | | | | | 729 Transportation Equipment | 160,896 | 0 | 0 | 170,000 | 170,000 | | | | | Total Transportation | 1,912,419 | 2,006,898 | 2,006,898 | 2,255,027 | 248,129 | | | | | 72810 Central and Other | | | | | | | | | | 201 Social Security | 0 | 383 | 383 | 0 | (383) | | | | | 210 Unemployment Compensation | 0 | 20,000 | 20,000 | 10,000 | (10,000) | | | | | 299 Other Fringe Benefits | 0 | 5,000 | 5,000 | 5,000 | 0 | | | | | 316 Contributions | 45,880 | 50,000 | 50,000 | 50,000 | 0 | | | | | 399 Other Contracted Services | 46,675 | 50,000 | 50,000 | 50,000 | 0 | | | | | 499 Other Supplies and Materials | 19,273 | 15,000 | 15,000 | 7,500 | (7,500) | | | | | 599 Other Charges | 47,551 | 174,161 | 178,161 | 0 | (174,161) | | | | | Total Central and Other | 159,379 | 314,544 | 318,544 | 122,500 | (192,044) | | | | | Total Support Services | 13,201,096 | 14,719,313 | 15,150,849 | 15,318,287 | 598,974 | | | | | 73000 Operation of Non-Instructional Services | | | | | | | | | | 73100 Food Service | | | | | | | | | | 105 Supervisor/Director | 37,052 | 39,000 | 39,000 | 39,000 | 0 | | | | | 165 Cafeteria Personnel | 0 | 0 | 0 | 0 | 0 | | | | | 201 Social Security | 2,756 | 2,984 | 2,984 | 2,984 | 0 | | | | | 204 State Retirement | 4,391 | 4,712 | 4,712 | 5,214 | 502 | | | | | 422 Food Supplies | 4,233 | 0 | 0 | 0 | 0 | | | | | Total Food Service | 48,432 | 46,696 | 46,696 | 47,198 | 502 | | | | | 73300 Community Services | | | | | | | | | | 189 Other Salaries and Wages | 73,886 | 76,987 | 76,987 | 79,000 | 2,013 | | | | | 201 Social security | 5,462 | 5,891 | 5,891 | 6,044 | 153 | | | | | 204 State Retirement | 8,755 | 9,301 | 9,301 | 10,381 | 1,080 | | | | ## Table 11 | Account No. Description | Actual 2024-2025 | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 | | --- | --- | --- | --- | --- | --- | | 207 Medical Insurance | 15,800 | 17,010 | 17,010 | 16,748 | (262) | | 499 Other Supplies and Materials | 4,999 | 5,000 | 5,000 | 5,000 | 0 | | 719 Office Equipment | 0 | 0 | 0 | 0 | 0 | | Total Community Services | 108,902 | 114,189 | 114,189 | 117,173 | 2,984 | | 73400 Early Childhood Education | | | | | | | 105 Supervisor/Director | 45,862 | 48,000 | 48,000 | 49,000 | 1,000 | | 116 Teachers | 192,341 | 232,395 | 232,395 | 235,000 | 2,605 | | 163 Educational Assistants | 88,149 | 92,000 | 92,000 | 95,000 | 3,000 | | 189 Other Salaries and Wages | 11,495 | 12,000 | 12,000 | 13,000 | 1,000 | | 198 Non-Certified Substitute Teachers | 5,000 | 5,000 | 5,000 | 5,000 | 0 | | 201 Social Security | 22,892 | 29,789 | 29,789 | 30,371 | 582 | | 204 Retirement | 27,323 | 33,479 | 33,479 | 33,240 | (239) | | 207 Medical Insurance | 33,500 | 35,175 | 35,175 | 68,359 | 33,184 | | 355 Travel | 351 | 500 | 500 | 500 | 0 | | 399 Other Contracted Services | 0 | 0 | 0 | 0 | 0 | | 429 Instructional Supplies and Materials | 10,488 | 15,000 | 15,000 | 15,000 | 0 | | 449 Textbooks-Bound | 0 | 0 | 0 | 0 | 0 | | 499 Other Supplies and Materials | 15,903 | 15,000 | 15,000 | 15,000 | 0 | | 524 Inservice | 589 | 2,000 | 2,000 | 2,000 | 0 | | 790 Other Equipment | 26,532 | 15,000 | 15,000 | 15,000 | 0 | | Total Early Childhood Education | 480,425 | 535,338 | 535,338 | 576,470 | 41,132 | | Total Operation of Non-Instructional Services | 637,759 | 696,223 | 696,223 | 740,841 | 44,618 | | 76000 Capital Outlay | | | | | | | 76100 Regular Capital Outlay | | | | | | | 304 Architects | 7,550 | 0 | 87,613 | 0 | 0 | | 350 Internet Connectivity | 412,794 | 0 | 0 | 0 | | | 399 Other Contracted Services | 0 | 0 | 0 | 0 | 0 | | 706 Building Construction | 0 | 759,000 | 614,279 | 0 | (759,000) | | 707 Building Improvements | 0 | 585,000 | 772,000 | 0 | (585,000) | | 790 Other Equipment | 0 | 100,000 | 40,000 | 0 | (100,000) | | 799 Other Capital Outlay | 490,696 | 135,000 | 110,000 | 0 | (135,000) | | Total Regular Capital Outlay | 911,040 | 1,579,000 | 1,623,893 | 0 | (1,579,000) | | Total Estimated Expenditures | 35,268,589 | 39,270,696 | 40,747,829 | 38,171,807 | (1,098,889) | | 99000 ESTIMATED OTHER USES | | | | | | | 99100 Transfers Out | | | | | | | 590 Transfers to Other Funds | 0 | 0 | 0 | 0 | 0 | ## Table 12 | Account No. Description | Actual 2024-2025 | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 | CY MOE Total 6,504,712 | PY MOE Total 6,162,133 | 342,579 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Total Estimated Other Uses | 0 | 0 | 0 | 0 | 0 | | | | | Total Estimated Expenditures and Other Uses | 35,268,589 | 39,270,696 | 40,747,829 | 38,171,807 | (1,098,889) | | | | | Excess of Estimated Revenues Over (Under) Estimated Expenditures | (868,701) | (6,170,629) | (6,280,124) | (5,019,542) | 1,151,087 | | | | | Estimated Beginning Fund Balances July 1 | 13,325,415 | 12,456,714 | 12,456,714 | 10,333,055 | (2,123,659) | | | | | Fund Balance Audit Adjustment Estimated Ending Fund Balances June 30 | 12,456,714 | 6,286,085 | 6,176,590 | 5,313,513 | (972,572) | | | |