· 2015/16 Revised Annual Operating Budget . Budget & Goals Committee Meeting . February 17, 2016...

REVISED Annual Operating Budget

Of Livingston Parish Public Schools

For the Period July 1, 2015 through June 30, 2016

2015/16 Revised Annual Operating Budget

Budget & Goals Committee Meeting February 17, 2016

For Board Adoption on

February 18, 2016

General Fund Fund 01 Terry Hughes, Business Manager Second Sales Tax Fund 02 Ashley Aime, Accountant 7 Mill Maintenance Fund 03 Ashley Aime, Accountant Sinking Fund Fund 04 Terry Hughes, Business Manager Construction Fund 05 Kim Stewart, Assistant Business Manager School Food Service Fund 09 Christal Glascock, Accountant Leah Smith, Supervisor of Child Nutrition Programs Federal Funds Fund 06 Ashley Aime, Accountant Eric Penalber, Director of Special Education Programs

Fund 10 Ashley Aime, Accountant Sharon Anderson, Director of Federal Programs

1

Federal Funds (Continued) Fund 11 Christina Coats, Accountant

Fund 12 Ashley Aime, Accountant Sharon Anderson, Director of Federal Programs State Funds Fund 13 Christina Coats, Accountant Fund 14 Christina Coats, Accountant Contact Information Terry Hughes [email protected] 686-4235 Kim Stewart [email protected] 686-4307 Ashley Aime [email protected] 686-4219

Sharon Anderson [email protected] 686-4218 Christina Coats [email protected] 686-4211 Eric Penalber [email protected] 686-4245

Christal Glascock [email protected] 686-4224

Leah Smith [email protected] 686-4278

2

2015/16 2015/16 2015/16 7/1/2015 6/30/2016

Projected Projected Projected Annual Actual Projected

Fund Revenues Disbursements Surplus (Deficit) Fund Balance Fund Balance

01 - General Fund 197,352,126 (198,767,980) (1,415,854) 17,836,744 16,420,890

02 - 2nd Sales Tax 19,214,450 (24,122,750) (4,908,300) 24,236,817 19,328,517

03 - 7 Mill Maintenance 7,947,016 (7,419,858) 527,158 2,462,885 2,990,043

04 - Sinking Fund 9,298,900 (9,275,635) 23,265 4,099,712 4,122,977

05 - Construction 8,667,677 (19,525,654) (10,857,977) 24,595,144 13,737,167

06 - Special Ed (IDEA) 9,101,410 (9,101,410) - - -

09 - School Food Service 13,500,267 (13,222,388) 277,879 206,141 484,020

10 - Title I 5,641,213 (5,641,213) - - -

11 - Special Federal 2,375,947 (2,375,947) - - -

12 - Other Federal Programs 2,016,336 (2,016,336) - - -

13 - 8(G) Funds 284,793 (284,793) - - -

14 - Other State Programs 856,187 (856,187) - - -

GRAND TOTAL

ALL FUNDS 276,256,322$ (292,610,151)$ (16,353,829)$ 73,437,443$ 57,083,614$

Revision - February 18, 2016Final -

Recap of 2015/16 Revised Budgets for All Funds

Livingston Parish Public Schools

Original Adoption - August 20, 2015

3

GENERAL FUND

4

ACTUAL ACTUAL ORIGINAL REVISED % OF % OF2013/14 2014/15 2015/16 2015/16 TOTAL CHANGE

REVENUES:

Local Sources 30,066,725$ 33,078,059$ 34,541,000$ 34,746,000$ 18% 0.59%State Sources 155,970,056 158,480,984 159,823,551 160,227,926 81% 0.25%Federal Sources - - - - 0% 0.00%Other Sources of Funds (KP Code 0051000) 1,140,369 2,353,249 2,285,000 2,378,200 1% 4.08%

TOTAL REVENUES 187,177,150$ 193,912,292$ 196,649,551$ 197,352,126$ 100%

DISBURSEMENTS :

INSTRUCTIONRegular Ed Programs (1100) 92,083,595$ 94,140,297$ 97,060,500$ 97,153,135$ 49% 0.10%Special Ed Programs (1200) 27,453,208 28,162,174 28,826,000 28,803,500 15% -0.08%Career & Technical Ed Programs (1300) 2,687,703 2,821,441 3,019,600 3,158,963 2% 4.62%Other Instructional Programs (1400) 1,986,542 2,035,562 2,260,500 2,208,080 1% -2.32%Special Programs (1500) 323,565 405,349 459,500 434,000 0% -5.55%Adult/Continuing Ed Programs (1600) 19,580 42,666 40,650 40,650 0% 0.00% TOTAL INSTRUCTION 124,554,193$ 127,607,489$ 131,666,750$ 131,798,328$ 67%

SUPPORT SERVICESPupil Support (2100) 12,013,959$ 12,349,632$ 12,513,500$ 12,357,500$ 6% -1.25%Instructional Staff (2200) 5,889,843 5,609,603 5,835,800 5,835,300 3% -0.01%General Administration (2300) 3,543,997 3,490,891 3,633,700 3,825,425 2% 5.28%School Administration (2400) 13,372,052 13,804,532 13,616,100 13,835,100 7% 1.61%Business Services (2500) 2,093,910 2,291,973 2,372,650 2,406,650 1% 1.43%Operation & Maintenance of Plant (2600) 7,244,942 7,438,232 7,465,000 7,484,500 4% 0.26%Student Transportation (2700) 13,469,310 14,901,746 15,117,500 15,657,500 8% 3.57%Central Services (2800) 2,008,752 1,977,362 2,459,000 2,244,000 1% -8.74% TOTAL SUPPORT SERVICES 59,636,765$ 61,863,971$ 63,013,250$ 63,645,975$ 32%

OPERATION OF NON-INSTR SVCFood Service Operations (3100) -$ -$ -$ -$ 0% 0.00%Enterprise Services (3200) - - - - 0% 0.00%Community Service Operations (3300) 15,001 15,001 15,001 15,001 0% 0.00% TOTAL OPERATION OF NON-INSTR 15,001$ 15,001$ 15,001$ 15,001$ 0%

FACILITY ACQUIS & CONSTR SVC (4000) -$ 4,091$ -$ -$ 0% 0.00%

DEBT SERVICES (5100) -$ 225,583$ 452,000$ 461,000$ 0% 1.99%

OTHER USES OF FUNDS (KP Code 0051180) 2,391,070$ 2,736,726$ 2,356,227$ 2,359,677$ 1% 0.15%

LOCAL REVENUE TRANSFER OUT (5300) 296,450$ 450,148$ 488,000$ 488,000$ 0% 0.00%

TOTAL DISBURSEMENTS 186,893,478$ 192,903,009$ 197,991,228$ 198,767,980$ 100%

CURRENT YEAR SURPLUS (DEFICIT) 283,672$ 1,009,282$ (1,341,677)$ (1,415,854)$

PRIOR YEAR AUDIT ADJ -$ -$ -$ -$

PRIOR YEAR FUND BALANCE 16,543,790$ 16,827,462$ 15,466,638$ 17,836,744$

CURRENT YEAR FUND BALANCE 16,827,462$ 17,836,744$ 14,124,961$ 16,420,890$

RESTRICTED RESERVES 7,621,661$ 9,081,428$ 7,621,661$ 9,081,428$ 55%NON-RESTRICTED RESERVES 9,205,801$ 8,755,316$ 6,503,300$ 7,339,462$ 45%

CURRENT YEAR FUND BALANCE 16,827,462$ 17,836,744$ 14,124,961$ 16,420,890$ 100%

Livingston Parish Public SchoolsGeneral Fund

Recap of 2015/16 Revised Budget

5

ACTUAL ACTUAL ORIGINAL REVISED % OF % OFOBJ 2013/14 2014/15 2015/16 2015/16 TOTAL CHANGE

1000 Local Sources 30,066,725$ 33,078,059$ 34,541,000$ 34,746,000$ 18% 0.59%3000 State Sources 155,970,056 158,480,984 159,823,551 160,227,926 81% 0.25%4000 Federal Sources - - - - 0% 0.00%5000 Other Sources of Funds 1,140,369 2,353,249 2,285,000 2,378,200 1% 4.08%

TOTAL REVENUE 187,177,150$ 193,912,292$ 196,649,551$ 197,352,126$ 100%

100 Salaries 115,342,355$ 116,482,544$ 117,938,500$ 118,573,680$ 60% 0.54%200 Benefits 54,532,713 57,615,922 58,468,550 58,717,850 30% 0.43%300 Purchased Professional Services 1,284,667 1,448,877 1,590,701 1,641,926 1% 3.22%400 Purchased Property Services 1,245,987 1,353,266 1,641,000 1,728,000 1% 5.30%500 Other Purchased Services 2,254,100 2,758,067 2,957,750 2,967,213 1% 0.32%600 Supplies 6,135,182 6,157,232 6,995,000 7,039,634 4% 0.64%700 Property 1,643,800 1,944,363 3,174,000 2,854,000 1% -10.08%800 Other 1,767,155 1,955,867 2,381,500 2,398,000 1% 0.69%900 Other Uses of Funds 2,687,520 3,186,874 2,844,227 2,847,677 1% 0.12%

TOTAL EXPENDITURES 186,893,478$ 192,903,010$ 197,991,228$ 198,767,980$ 100%

CURRENT YEAR SURPLUS (DEFICIT) 283,672$ 1,009,282$ (1,341,677)$ (1,415,854)$

PRIOR YEAR AUDIT ADJ -$ -$ -$ -$

PRIOR YEAR FUND BALANCE 16,543,790$ 16,827,462$ 15,466,638$ 17,836,744$

CURRENT YEAR FUND BALANCE 16,827,462$ 17,836,744$ 14,124,961$ 16,420,890$

The % of Change is the change from the current year original budget to the currenty year revised budget.


2015/16 Revised Budget - Schedule of Budget by Object

REVENUE

EXPENDITURES

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7

ACTUAL ACTUAL ORIGINAL REVISED % OF2013/14 2014/15 2015/16 2015/16 CHANGE

5111 OFF/ADMIN/MANAGERS 9,878,998 9,565,408 9,563,000 9,788,100 2.35%5112 TEACHERS 75,727,277 76,490,227 77,663,000 77,724,580 0.08%5113 THERAPISTS/SPEC/COUNSELORS 7,313,557 7,397,433 7,495,000 7,375,000 -1.60%5114 CLERICAL/SECRETARIAL 3,208,285 3,250,843 3,296,000 3,317,000 0.64%5115 PARAPROFESSIONAL 5,869,210 6,199,236 6,297,500 6,349,000 0.82%5116 SERVICE WORKERS 8,226,788 8,383,690 8,440,000 8,770,000 3.91%5117 SKILLED CRAFTS - - - - 0.00%5118 DEGREED PROFESSIONALS 1,074,937 1,100,977 1,112,000 1,077,000 -3.15%5119 OTHER SALARIES 736,879 734,747 770,000 780,000 1.30%5123 SUBSTITUTE 2,449,512 2,636,399 2,667,000 2,670,000 0.11%5140 SABBATICAL LEAVE 817,286 685,232 585,000 673,000 15.04%5150 STIPEND 39,625 38,350 50,000 50,000 0.00%

TOTAL SALARIES 115,342,355$ 116,482,544$ 117,938,500$ 118,573,680$

5210 GROUP INSURANCE 14,470,118 15,148,231 16,861,000 17,151,000 1.72%5225 MEDICARE 1,464,313 1,497,099 1,539,150 1,545,450 0.41%5231 LA TEACHERS RETIREMENT 27,494,172 28,518,779 27,445,000 27,180,000 -0.97%5233 LA SCHOOL EMP. RTM SYSTEM 2,693,588 2,769,229 2,563,600 2,661,100 3.80%5239 DEFERRED COMP 35,097 36,312 43,300 44,300 2.31%5250 UNEMPLOYMENT COMPENSATION 15,331 16,906 30,000 30,000 0.00%5260 WORKERS COMPENSATION 1,049,975 1,102,515 1,076,500 1,089,000 1.16%5270 HEALTH BENEFITS 7,012,965 7,797,109 8,430,000 8,507,000 0.91%5281 SICK LEAVE SEVERANCE PAY 255,370 420,014 407,000 417,000 2.46%5282 ANNUAL LEAVE SEVERANCE PAY 41,785 309,728 73,000 93,000 27.40%

TOTAL EMPLOYEE BENEFITS 54,532,713$ 57,615,922$ 58,468,550$ 58,717,850$

5300 PURCHASED PROF/TECH SVCS 620,665 810,445 898,001 931,501 3.73%5313 PENSION FUND 187,487 190,603 190,700 198,800 4.25%5314 SALES TAX COLLECTION FEES 22,098 17,557 40,000 40,000 0.00%5316 ELECTION FEES - 437 1,000 1,000 0.00%5332 LEGAL SERVICES 201,809 196,112 200,000 200,000 0.00%5333 AUDIT/ACCOUNTING SVCS 47,000 54,000 56,000 60,625 8.26%5339 OTHER PROFESSIONAL SERVICES 32,870 38,104 40,000 40,000 0.00%5340 PURCHASED TECH SVC 172,739 141,618 165,000 170,000 3.03%

TOTAL PURCHASED PROF & TECH SVCS 1,284,667$ 1,448,877$ 1,590,701$ 1,641,926$

5411 WATER/SEWAGE 3,014 1,831 3,000 3,000 0.00%5421 DISPOSAL SERVICES 15,089 15,256 18,000 18,000 0.00%5430 REPAIR & MAINT 1,160,483 1,083,583 1,277,500 1,252,500 -1.96%5441 RENTAL OF LAND & BUILDINGS - - - 32,000 0.00%5442 RENTAL OF EQUIP & VEHICLES 67,401 252,595 342,500 422,500 23.36%

TOTAL PURCHASED PROPERTY SVCS 1,245,988$ 1,353,266$ 1,641,000$ 1,728,000$

200 - EMPLOYEE BENEFITS


2015/16 Revised Budget - Detailed Schedule of Expense Object Codes

100 - SALARIES

300 - PURCHASED PROFESSIONAL & TECHNICAL SERVICES

400 - PURCHASED PROPERTY SERVICES

8




5500 OTHER PURCHASED SERVICES 12,000 - 12,000 12,000 0.00%5513 PYMTS IN LIEU OF TRANSPORTATIO 3,694 3,321 6,000 6,000 0.00%5521 LIABILTY INSURANCE 201,438 135,296 170,000 170,000 0.00%5522 PROPERTY INSURANCE 698,179 647,238 655,000 615,000 -6.11%5523 FLEET INSURANCE 195,564 545,151 440,000 375,000 -14.77%5524 ERRORS & OMISSIONS INSURANCE 18,851 44,371 30,000 210,200 600.67%5525 FAITHFUL PERFORMANCE BONDS 9,253 9,253 10,000 10,000 0.00%5530 TELEPHONE & POSTAGE 564,715 570,560 670,000 615,000 -8.21%5540 ADVERTISING 10,560 19,485 20,000 20,000 0.00%5550 PRINTING & BINDING - - 5,000 5,000 0.00%5564 TUIT TO INTER ED AGEN IN STATE - 277,975 375,000 375,000 0.00%5582 TRAVEL 288,015 323,594 374,750 364,013 -2.87%5583 OPERATIONAL ALLOWANCE 251,831 181,823 190,000 190,000 0.00%

TOTAL OTHER PURCHASED SVCS 2,254,100$ 2,758,067$ 2,957,750$ 2,967,213$

5610 M & S 2,060,105 2,556,255 2,625,000 2,719,634 3.61%5615 SUPPLIES-TECHNOLOGY RELATED 1,629,207 326,340 835,000 940,000 12.57%5621 NATURAL GAS 1,664 1,039 5,000 5,000 0.00%5622 ELECTRICITY 110,014 99,322 115,000 115,000 0.00%5626 GASOLINE 1,353,633 1,075,522 1,230,000 1,075,000 -12.60%5640 BOOKS & PERIODICALS 176,450 177,380 185,000 185,000 0.00%5642 TEXTBOOKS 804,109 1,921,374 2,000,000 2,000,000 0.00%

TOTAL SUPPLIES 6,135,182$ 6,157,232$ 6,995,000$ 7,039,634$

5730 EQUIPMENT 1,141,699 1,918,526 2,079,000 2,084,000 0.24%5734 TECHNOLOGY RELATED HARDWARE 502,101 25,836 810,000 585,000 -27.78%5735 TECHNOLOGY SOFTWARE - - 285,000 185,000 -35.09%

TOTAL PROPERTY 1,643,800$ 1,944,363$ 3,174,000$ 2,854,000$

5810 DUES & FEES 24,033 28,886 32,000 32,000 0.00%5820 JUDGEMENTS AGAINST THE LEA - - 10,000 10,000 0.00%5831 REDEMPTION OF PRINCIPAL - 225,583 437,000 446,000 2.06%5832 INTEREST (LONG-TERM) - - 15,000 15,000 0.00%5890 MISC 1,743,122 1,701,398 1,887,500 1,895,000 0.40%

TOTAL DEBT SERVICE & MISCELLANEOUS 1,767,155$ 1,955,867$ 2,381,500$ 2,398,000$

500 - OTHER PURCHASED SERVICES

600 - SUPPLIES

700 - PROPERTY

800 - DEBT SERVICE AND MISCELLANEOUS

9




5932 229,004 231,225 231,227 234,677 1.49%5932 1,850,000 2,000,000 2,125,000 2,125,000 0.00%5932 - - - - 0.00%5932 312,066 505,501 - - 0.00%5940 296,450 450,148 488,000 488,000 0.00%

TOTAL OTHER USES OF FUNDS 2,687,520$ 3,186,874$ 2,844,227$ 2,847,677$

GRAND TOTAL ALL EXPENSE OBJECTS 186,893,478$ 192,903,010$ 197,991,228$ 198,767,980$

The % of Change is the change from the current year original budget to the currenty year revised budget.

LOCAL REVENUE TRANSFERS OUT

900 - OTHER USES OF FUNDS

TRANSFERS OUT CONSTTRANSFERS OUT - SFSTRANSFERS OUT - 8(G) GRANTSTRANSFERS OUT - OTHER STATE GT

10

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE

LIVINGSTON PARISH PUBLIC SCHOOLS

GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

REVENUE FROM LOCAL SOURCES

REVENUES:

1,486,824 41111(1)CONSTITUTIONAL TAX 1,534,351 1,540,000 1,575,000 2.27

3,244,800 41112(2)RENEWABLE TAXES 3,348,523 3,355,000 3,425,000 2.09

512,664 41114UP TO 1% COLLECTIONS BY SHER 539,723 540,000 540,000 -

17,140 41116PENALTIES/INT ON PROPERTY TAXES 12,944 20,000 20,000 -

20,563,750 41130SALES AND USE TAXES 22,547,768 23,995,000 23,995,000 -

1,462,235 41137SALES/USE TAXES COLLECTED DUE TO TIF 1,408,546 1,550,000 1,550,000 -

252,199 41311TUITION FROM INDIVIDUALS(EXCLUDING SUMMER SCHOOL) 264,880 300,000 300,000 -

278,140 41510INTEREST ON INVSTMNT-CHECKING 292,353 310,000 310,000 -

5,362 41541EARN FROM 16TH SECT PROP 3,733 5,000 5,000 -

15,826 41542EARN FROM OTH REAL PROP 71 1,000 1,000 -

5,000 41920CONTRIBUTIONS & DONATIONS - 5,000 5,000 -

14,658 41940BOOKS & SUPPLIES SOLD 26,031 30,000 30,000 -

386,365 41960SERVICES PROVIDED OTHER GOVTS 428,482 440,000 440,000 -

402,105 41991MEDICAID REIMBURSEMENT 1,133,420 1,000,000 1,100,000 10.00

526,814 41993E-RATE REVENUES 491,455 500,000 500,000 -

892,842 41999MISC REVENUE (LOCAL) 1,045,779 950,000 950,000 -

30,066,725 33,078,059 34,541,000 34,746,000 TOTAL REVENUE FROM LOCAL SOURCES

11

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

REVENUE FROM STATE SOURCES

REVENUES:

152,519,479 43110STATE PUBLIC SCHOOL FUND 157,678,588 157,680,000 157,980,000 0.19

1,325 4312016TH SECTION LAND FUND INTEREST 1,325 1,325 1,325 -

1,333,732 43190OTHER UNRESTRICTED REVENUE 35,065 1,374,347 - -100.00

58,410 43230PIP 39,489 40,000 40,000 -

859 43255NON-PUBLIC TEXTBOOK (STATE) 3,606 6,125 4,751 -22.43

1,333,732 43290OTHER RESTRICTED REVENUE - - 1,469,471 -

155,025 43810REV SHARING CONST TAX 156,529 156,529 158,865 1.49

549,892 43815REVENUE SHARING - OTHER TAXES 555,225 555,225 563,514 1.49

17,602 43910EMPLOYERS CONTR TCH RET 11,157 10,000 10,000 -

155,970,056 158,480,984 159,823,551 160,227,926 TOTAL REVENUE FROM STATE SOURCES

12

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

REVENUE FROM FEDERAL SOURCES

REVENUES:

- - - - TOTAL REVENUE FROM FEDERAL SOURCES

13

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

OTHER SOURCES OF FUNDS

REVENUES:

493,262 45210TRANSFER OF INDIRECT COST 592,922 510,000 550,000 7.84

591,373 45220OPERATING TRANSFERS IN 582,144 600,000 650,000 8.33

55,734 45300PROCEEDS - DISP OF REAL/PER PROP 86,647 50,000 50,000 -

- 45500CAPITAL LEASE PROCEEDS 1,091,536 1,125,000 1,128,200 0.28

1,140,369 2,353,249 2,285,000 2,378,200 TOTAL OTHER SOURCES OF FUNDS

14

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

$ 197,352,126 $ 196,649,551 $ 193,912,292 $ 187,177,150 TOTAL REVENUES

15

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

REGULAR PROGRAMS 1100

EXPENDITURES:

TEACHERS 57,291,905 58,189,008 58,986,000 59,306,000 5112 0.54

PARAPROFESSIONAL 544,051 626,145 641,000 641,000 5115 -

SUBSTITUTE 1,926,287 2,009,053 2,025,000 2,025,000 5123 -

SABBATICAL LEAVE 602,656 507,784 420,000 470,000 5140 11.90

GROUP INSURANCE 6,934,613 7,153,383 7,940,000 8,030,000 5210 1.13

MEDICARE 788,381 804,892 820,000 820,000 5225 -

LA TEACHERS RETIREMENT 15,842,791 16,466,976 15,875,000 15,735,000 5231 -0.88

LA SCHOOL EMP. RTM SYSTEM 13,553 14,012 14,000 26,000 5233 85.71

DEFERRED COMP 20,084 19,489 20,000 20,000 5239 -

UNEMPLOYMENT COMPENSATION 15,331 16,906 30,000 30,000 5250 -

WORKERS COMPENSATION 432,927 401,725 430,000 330,000 5260 -23.26

HEALTH BENEFITS 3,737,904 4,174,999 4,450,000 4,450,000 5270 -

SEVERANCE PAY SICK LEAVE 142,114 209,845 210,000 210,000 5281 -

PURCHASED PROF/TECH SVCS 1,060 13,278 40,000 60,000 5300 50.00

REPAIR & MAINT 62,008 62,413 225,000 200,000 5430 -11.11

OTHER PURCHASED SERVICES 12,000 - 12,000 12,000 5500 -

TUIT TO INTER ED AGEN IN STATE - 277,975 375,000 375,000 5564 -

TRAVEL 16,221 22,570 27,500 27,500 5582 -

M & S 940,474 988,178 990,000 1,095,635 5610 10.67

TECHNOLOGY RELATED SUPPLIES 1,434,550 225,312 605,000 590,000 5615 -2.48

TEXTBOOKS 804,109 1,921,374 2,000,000 2,000,000 5642 -

TECHNOLOGY RELATED HARDWARE 494,677 12,817 650,000 525,000 5734 -19.23

TECHNOLOGY SOFTWARE - - 235,000 135,000 5735 -42.55

MISC 25,901 22,165 40,000 40,000 5890 -

92,083,595 94,140,297 97,060,500 97,153,135 TOTAL REGULAR PROGRAMS

16

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

SPECIAL ED PROGRAMS 1200

EXPENDITURES:

TEACHERS 12,871,605 12,841,215 13,026,000 12,869,000 5112 -1.21

PARAPROFESSIONAL 4,697,225 4,841,951 4,912,000 4,947,000 5115 0.71

SUBSTITUTE 236,080 266,905 275,000 275,000 5123 -

SABBATICAL LEAVE 61,539 93,120 75,000 110,000 5140 46.67

GROUP INSURANCE 2,646,094 2,775,801 3,085,000 3,095,000 5210 0.32

MEDICARE 227,575 231,318 235,000 235,000 5225 -


LA SCHOOL EMP. RTM SYSTEM 20,091 20,622 22,000 6,500 5233 -70.45

DEFERRED COMP 3,599 4,114 6,000 6,000 5239 -

WORKERS COMPENSATION 105,467 54,611 100,000 150,000 5260 50.00

HEALTH BENEFITS 1,669,450 1,845,578 2,020,000 2,065,000 5270 2.23


PURCHASED PROF/TECH SVCS 131,525 168,660 200,000 200,000 5300 -

TRAVEL 76,884 87,146 95,000 95,000 5582 -

M & S 987 1,873 25,000 25,000 5610 -

TECHNOLOGY RELATED SUPPLIES 5,920 19,142 25,000 25,000 5615 -

MISC 15,448 8,378 15,000 15,000 5890 -

27,453,208 28,162,174 28,826,000 28,803,500 TOTAL SPECIAL ED PROGRAMS

17

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

VOCATIONAL PROGRAMS 1300

EXPENDITURES:

TEACHERS 1,636,178 1,644,945 1,665,000 1,650,000 5112 -0.90

SUBSTITUTE 3,473 2,692 4,000 5,500 5123 37.50

SABBATICAL LEAVE 38,918 - - 17,000 5140 -

GROUP INSURANCE 164,344 168,630 190,000 190,000 5210 -

MEDICARE 19,342 19,447 21,000 21,100 5225 0.48

LA TEACHERS RETIREMENT 441,161 395,392 375,000 362,000 5231 -3.47

DEFERRED COMP 42 32 100 100 5239 -

WORKERS COMPENSATION - 846 5,000 5,000 5260 -

HEALTH BENEFITS 206,583 228,779 250,000 257,000 5270 2.80

SEVERANCE PAY SICK LEAVE - 21,028 10,000 15,000 5281 50.00

PURCHASED PROF/TECH SVCS 976 4,000 6,500 2,500 5300 -61.54

TRAVEL 18,565 29,149 40,000 30,763 5582 -23.09

M & S 157,464 276,633 365,000 355,000 5610 -2.74

TECHNOLOGY RELATED SUPPLIES - 8,791 20,000 200,000 5615 900.00

EQUIPMENT - 21,078 65,000 45,000 5730 -30.77

MISC 657 - 3,000 3,000 5890 -

2,687,703 2,821,441 3,019,600 3,158,963 TOTAL VOCATIONAL PROGRAMS

18

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

OTHER INSTRUCTIONAL PROGRAMS 1400

EXPENDITURES:

TEACHERS 1,280,119 1,287,206 1,395,000 1,358,580 5112 -2.61


SUBSTITUTE 1,073 3,768 5,000 5,000 5123 -

GROUP INSURANCE 35,954 49,382 55,000 60,000 5210 9.09

MEDICARE 18,204 18,345 22,000 22,000 5225 -


LA SCHOOL EMP. RTM SYSTEM 2,711 3,759 4,000 4,000 5233 -

DEFERRED COMP 316 913 1,000 2,000 5239 100.00

SEVERANCE PAY SICK LEAVE 6,027 - - - 5281 -


REPAIR & MAINT 4,538 - 7,500 7,500 5430 -

RENTAL OF EQUIP & VEHICLES 19,880 - 40,000 40,000 5442 -

FLEET INSURANCE 3,098 - 5,000 5,000 5523 -

TRAVEL 2,344 125 1,000 1,000 5582 -

M & S 35,201 74,670 85,500 85,500 5610 -

GASOLINE 8,866 5,027 15,000 15,000 5626 -

MISC 20 235 1,000 1,000 5890 -

1,986,542 2,035,562 2,260,500 2,208,080 TOTAL OTHER INSTRUCTIONAL PROGRAMS

19

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

SPECIAL PROGRAMS 1500

EXPENDITURES:

TEACHERS 238,078 223,984 235,000 225,000 5112 -4.26

PARAPROFESSIONAL 18,149 85,836 83,500 75,000 5115 -10.18

SUBSTITUTE - 179 - - 5123 -

GROUP INSURANCE 8,174 4,915 40,000 40,000 5210 -

MEDICARE 1,211 1,454 5,000 5,000 5225 -


LA SCHOOL EMP. RTM SYSTEM - 3,812 4,000 4,000 5233 -

DEFERRED COMP - 33 - - 5239 -

WORKERS COMPENSATION - 2,627 5,000 5,000 5260 -

M & S - 1,041 2,000 5,000 5610 150.00

TECHNOLOGY RELATED SUPPLIES - 11,538 - - 5615 -

323,565 405,349 459,500 434,000 TOTAL SPECIAL PROGRAMS

20

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

ADULT/CONTINUING ED PROGRAMS 1600

EXPENDITURES:

TEACHERS 12,152 19,509 18,000 18,000 5112 -

PARAPROFESSIONAL - 2,588 2,500 2,500 5115 -

GROUP INSURANCE 3,278 1,010 1,000 1,000 5210 -

MEDICARE - 156 150 150 5225 -

LA TEACHERS RETIREMENT 3,077 15,795 15,000 15,000 5231 -

TRAVEL 481 - - - 5582 -

M & S 592 3,608 4,000 4,000 5610 -

TECHNOLOGY RELATED SUPPLIES - - - - 5615 -

19,580 42,666 40,650 40,650 TOTAL ADULT/CONTINUING ED PROGRAMS

21

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

PUPIL SUPPORT SERVICES 2100

EXPENDITURES:

OFF/ADMIN/MANAGERS 254,257 239,417 245,000 245,000 5111 -

THERAPISTS/SPEC/COUNSELORS 7,313,557 7,397,433 7,495,000 7,375,000 5113 -1.60

CLERICAL/SECRETARIAL 132,561 126,889 135,000 135,000 5114 -

DEGREED PROFESSIONALS 535,673 601,953 605,000 575,000 5118 -4.96

OTHER SALARIES 74,222 72,445 80,000 80,000 5119 -

SABBATICAL LEAVE 52,759 33,224 - - 5140 -

GROUP INSURANCE 892,578 985,158 1,095,000 1,080,000 5210 -1.37

MEDICARE 107,531 110,325 115,000 115,000 5225 -


LA SCHOOL EMP. RTM SYSTEM - - - 14,000 5233 -

DEFERRED COMP 1,293 1,152 2,500 2,500 5239 -

WORKERS COMPENSATION 16,916 - 10,000 15,000 5260 50.00

HEALTH BENEFITS 344,304 381,299 420,000 430,000 5270 2.38


SEVERANCE PAY ANNUAL LEAVE - 1,241 2,000 2,000 5282 -

TRAVEL 70,041 78,782 80,000 80,000 5582 -

M & S 13,200 28,501 36,000 36,000 5610 -

TECHNOLOGY RELATED SUPPLIES 22,176 - 10,000 10,000 5615 -

MISC 4,044 7,742 8,000 8,000 5890 -

12,013,959 12,349,632 12,513,500 12,357,500 TOTAL PUPIL SUPPORT SERVICES

22

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

INSTRUCTIONAL STAFF SERVICES 2200

EXPENDITURES:

OFF/ADMIN/MANAGERS 1,443,894 1,282,037 1,315,000 1,355,000 5111 3.04

TEACHERS 2,397,240 2,284,362 2,338,000 2,298,000 5112 -1.71



SUBSTITUTE 2,263 2,307 3,000 4,500 5123 50.00

SABBATICAL LEAVE - 22,401 60,000 76,000 5140 26.67

STIPEND 39,625 38,350 50,000 50,000 5150 -

GROUP INSURANCE 348,669 331,318 370,000 380,000 5210 2.70

MEDICARE 41,414 41,051 45,000 45,000 5225 -


LA SCHOOL EMP. RTM SYSTEM 9,099 9,436 9,500 9,000 5233 -5.26

DEFERRED COMP 261 29 300 300 5239 -

WORKERS COMPENSATION - - 1,000 8,500 5260 750.00

HEALTH BENEFITS 172,152 190,649 210,000 215,000 5270 2.38


SEVERANCE PAY ANNUAL LEAVE 33,342 1,151 10,000 10,000 5282 -

TRAVEL 37,772 35,415 40,000 35,000 5582 -12.50

M & S 55,000 56,250 60,000 50,000 5610 -16.67

TECHNOLOGY RELATED SUPPLIES - - 5,000 5,000 5615 -

BOOKS & PERIODICALS 176,450 177,380 185,000 185,000 5640 -

EQUIPMENT - - 8,000 8,000 5730 -

MISC 192 - 1,000 1,000 5890 -

5,889,843 5,609,603 5,835,800 5,835,300 TOTAL INSTRUCTIONAL STAFF SERVICES

23

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

GENERAL ADMINISTRATION 2300

EXPENDITURES:

OFF/ADMIN/MANAGERS 697,457 587,702 597,000 600,100 5111 0.52


GROUP INSURANCE 70,515 76,083 90,000 90,000 5210 -

MEDICARE 9,227 8,517 10,000 11,200 5225 12.00


HEALTH BENEFITS 34,430 38,130 45,000 45,000 5270 -

SEVERANCE PAY SICK LEAVE - 11,456 12,000 12,000 5281 -

SEVERANCE PAY ANNUAL LEAVE - 105,889 - - 5282 -


PENSION FUND 187,487 190,603 190,700 198,800 5313 4.25

SALES TAX COLLECTION FEES 22,098 17,557 40,000 40,000 5314 -

ELECTION FEES - 437 1,000 1,000 5316 -

LEGAL SERVICES 201,809 196,112 200,000 200,000 5332 -

AUDIT/ACCOUNTING SVCS 47,000 54,000 56,000 60,625 5333 8.26

LIABILTY INSURANCE 201,438 135,296 170,000 170,000 5521 -

ERRORS & OMISSIONS INSURANCE 18,851 44,371 30,000 210,200 5524 600.67

FAITHFUL PERFORMANCE BONDS 9,253 9,253 10,000 10,000 5525 -

TRAVEL 20,598 20,147 23,000 25,000 5582 8.70

M & S 4,676 3,425 5,000 5,000 5610 -

TECHNOLOGY RELATED SUPPLIES 153 11,888 15,000 15,000 5615 -

EQUIPMENT - 5,904 6,000 6,000 5730 -

DUES & FEES 17,133 22,136 25,000 25,000 5810 -

JUDGEMENTS AGAINST THE LEA - - 10,000 10,000 5820 -

MISC 1,548,679 1,507,087 1,657,000 1,659,500 5890 0.15

3,543,997 3,490,891 3,633,700 3,825,425 TOTAL GENERAL ADMINISTRATION

24

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

SCHOOL ADMINISTRATION 2400

EXPENDITURES:

OFF/ADMIN/MANAGERS 6,972,279 6,952,774 6,878,000 6,980,000 5111 1.48

CLERICAL/SECRETARIAL 2,389,726 2,426,612 2,443,000 2,489,000 5114 1.88

SABBATICAL LEAVE 61,414 28,702 30,000 - 5140 -100.00

GROUP INSURANCE 1,061,149 1,105,034 1,225,000 1,280,000 5210 4.49

MEDICARE 114,069 121,633 120,000 125,000 5225 4.17

LA TEACHERS RETIREMENT 2,389,591 2,496,091 2,350,000 2,365,000 5231 0.64

LA SCHOOL EMP. RTM SYSTEM 60 245 100 100 5233 -

DEFERRED COMP 932 1,097 1,000 1,000 5239 -

WORKERS COMPENSATION 2,232 2,426 5,000 5,000 5260 -

HEALTH BENEFITS 354,671 391,697 430,000 440,000 5270 2.33


SEVERANCE PAY ANNUAL LEAVE 977 181,691 50,000 60,000 5282 20.00


TRAVEL 224 - 3,000 3,000 5582 -

M & S 2,350 3,000 4,000 10,000 5610 150.00

DUES & FEES 6,900 6,750 7,000 7,000 5810 -

13,372,052 13,804,532 13,616,100 13,835,100 TOTAL SCHOOL ADMINISTRATION

25

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

BUSINESS SERVICES 2500

EXPENDITURES:



DEGREED PROFESSIONALS 439,827 399,166 405,000 405,000 5118 -

OTHER SALARIES 262,293 262,410 275,000 275,000 5119 -

GROUP INSURANCE 133,341 141,821 160,000 160,000 5210 -

MEDICARE 13,585 13,039 15,000 15,000 5225 -


LA SCHOOL EMP. RTM SYSTEM 59,009 46,897 45,000 45,000 5233 -

DEFERRED COMP 997 846 1,400 1,400 5239 -


HEALTH BENEFITS 68,861 76,260 85,000 85,000 5270 -

SEVERANCE PAY SICK LEAVE 4,176 8,099 5,000 10,000 5281 100.00

SEVERANCE PAY ANNUAL LEAVE - 34 1,000 1,000 5282 -

PURCHASED PROF/TECH SVCS 486 10,922 2,500 20,000 5300 700.00

PURCHASED TECH SVC 107,443 112,274 115,000 120,000 5340 4.35

REPAIR & MAINT 89,916 100,701 105,000 105,000 5430 -

RENTAL OF EQUIP & VEHICLES 1,201 1,467 7,500 7,500 5442 -

TELEPHONE & POSTAGE 17,943 24,267 30,000 50,000 5530 66.67

ADVERTISING 10,560 19,485 20,000 20,000 5540 -

PRINTING & BINDING - - 5,000 5,000 5550 -

TRAVEL 13,829 14,824 16,250 17,750 5582 9.23

M & S 189,865 252,847 245,000 245,000 5610 -


EQUIPMENT 30,735 105,610 120,000 120,000 5730 -

TECHNOLOGY RELATED HARDWARE - 6,572 10,000 10,000 5734 -

MISC 5,131 4,504 6,000 6,000 5890 -

2,093,910 2,291,973 2,372,650 2,406,650 TOTAL BUSINESS SERVICES

26

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

OPER & MAINT OF PLANT SVCS 2600

EXPENDITURES:

SERVICE WORKERS 3,568,912 3,636,901 3,680,000 3,690,000 5116 0.27

GROUP INSURANCE 533,587 604,169 670,000 670,000 5210 -

MEDICARE 47,353 48,198 50,000 50,000 5225 -


LA SCHOOL EMP. RTM SYSTEM 955,591 979,558 915,000 922,500 5233 0.82

DEFERRED COMP 3,603 3,399 4,000 4,000 5239 -


HEALTH BENEFITS 179,278 201,079 220,000 220,000 5270 -


SEVERANCE PAY ANNUAL LEAVE 6,112 18,852 10,000 20,000 5282 100.00


WATER/SEWAGE 3,014 1,831 3,000 3,000 5411 -

DISPOSAL SERVICES 15,089 15,256 18,000 18,000 5421 -

REPAIR & MAINT 189,782 28,770 50,000 50,000 5430 -

RENTAL OF LAND & BUILDINGS - - - 32,000 5441 -

PROPERTY INSURANCE 698,179 647,238 655,000 615,000 5522 -6.11

TELEPHONE & POSTAGE 35,268 35,944 40,000 40,000 5530 -

M & S 410,469 513,046 440,000 440,000 5610 -

NATURAL GAS 1,664 1,039 5,000 5,000 5621 -

ELECTRICITY 110,014 99,322 115,000 115,000 5622 -

MISC 14,034 21,024 25,000 25,000 5890 -

7,244,942 7,438,232 7,465,000 7,484,500 TOTAL OPER & MAINT OF PLANT SVCS

27

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

STUDENT TRANSPROTATION SVCS 2700

EXPENDITURES:

OFF/ADMIN/MANAGERS - - - 80,000 5111 -

CLERICAL/SECRETARIAL 105,347 106,098 110,000 85,000 5114 -22.73

PARAPROFESSIONAL 533,072 554,284 560,000 585,000 5115 4.46

SERVICE WORKERS 4,657,876 4,746,789 4,760,000 5,080,000 5116 6.72

SUBSTITUTE 280,336 351,496 355,000 355,000 5123 -

GROUP INSURANCE 1,530,068 1,639,489 1,820,000 1,940,000 5210 6.59

MEDICARE 65,770 68,173 70,000 70,000 5225 -


LA SCHOOL EMP. RTM SYSTEM 1,633,474 1,690,888 1,550,000 1,630,000 5233 5.16

DEFERRED COMP 3,904 5,168 6,500 6,500 5239 -

WORKERS COMPENSATION 243,709 304,918 255,000 305,000 5260 19.61

HEALTH BENEFITS 245,332 268,637 300,000 300,000 5270 -


REPAIR & MAINT 813,618 788,613 765,000 765,000 5430 -

RENTAL OF EQUIP & VEHICLES 46,320 251,128 295,000 375,000 5442 27.12

PYMTS IN LIEU OF TRANSPORTATIO 3,694 3,321 6,000 6,000 5513 -

FLEET INSURANCE 192,467 545,151 435,000 370,000 5523 -14.94

TRAVEL 670 7,534 8,000 8,000 5582 -

OPERATIONAL ALLOWANCE 251,831 181,823 190,000 190,000 5583 -

M & S 233,615 349,752 350,000 350,000 5610 -


GASOLINE 1,344,767 1,070,495 1,215,000 1,060,000 5626 -12.76

EQUIPMENT 1,110,964 1,785,934 1,880,000 1,905,000 5730 1.33

MISC 126,242 127,421 127,000 132,000 5890 3.94

13,469,310 14,901,746 15,117,500 15,657,500 TOTAL STUDENT TRANSPROTATION SVCS

28

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

CENTRAL SERVICES 2800

EXPENDITURES:



DEGREED PROFESSIONALS 99,437 99,858 102,000 97,000 5118 -4.90

OTHER SALARIES 400,365 399,892 415,000 425,000 5119 2.41

GROUP INSURANCE 107,753 112,038 120,000 135,000 5210 12.50

MEDICARE 10,650 10,549 11,000 11,000 5225 -


DEFERRED COMP 65 40 500 500 5239 -

WORKERS COMPENSATION 276 624 500 500 5260 -

SEVERANCE PAY ANNUAL LEAVE 1,353 870 - - 5282 -


OTHER PROFESSIONAL SERVICES 32,870 38,104 40,000 40,000 5339 -

PURCHASED TECH SVC 65,295 29,344 50,000 50,000 5340 -

REPAIR & MAINT 621 103,086 125,000 125,000 5430 -

TELEPHONE & POSTAGE 511,505 510,349 600,000 525,000 5530 -12.50

TRAVEL 30,386 27,902 41,000 41,000 5582 -

M & S 16,210 3,432 13,500 13,500 5610 -

TECHNOLOGY RELATED SUPPLIES 156,114 37,833 140,000 80,000 5615 -42.86

TECHNOLOGY RELATED HARDWARE 7,424 6,448 150,000 50,000 5734 -66.67

TECHNOLOGY SOFTWARE - - 50,000 50,000 5735 -

MISC 2,773 2,842 4,500 4,500 5890 -

2,008,752 1,977,362 2,459,000 2,244,000 TOTAL CENTRAL SERVICES

29

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

COMMUNITY SERVICES OPERATIONS 3300

EXPENDITURES:


15,001 15,001 15,001 15,001 TOTAL COMMUNITY SERVICES OPERATIONS

30

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

16TH SCT LAND IMPROVEMENTS 4700

EXPENDITURES:

PURCHASED PROF/TECH SVCS - 4,091 - - 5300 -

- 4,091 - - TOTAL 16TH SCT LAND IMPROVEMENTS

31

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

DEBT SERVICE 5100

EXPENDITURES:

REDEMPTION OF PRINCIPAL - 225,583 437,000 446,000 5831 2.06

INTEREST(LONG-TERM) - - 15,000 15,000 5832 -

- 225,583 452,000 461,000 TOTAL DEBT SERVICE

32

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

FUND TRANSFERS 5200

EXPENDITURES:

TRANSFERS OUT CONST 229,004 231,225 231,227 234,677 593205 1.49

TRANSFERS OUT - SFS 1,850,000 2,000,000 2,125,000 2,125,000 593209 -

TRANSFERS OUT - OTHER STATE GT 312,066 505,501 - - 593214 -

2,391,070 2,736,726 2,356,227 2,359,677 TOTAL FUND TRANSFERS

33

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

5300

EXPENDITURES:

LOCAL REV TRANSFERS - CHARTER SCHS 296,450 450,148 488,000 488,000 5940 -

296,450 450,148 488,000 488,000 TOTAL

34

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

$ 198,767,980 $ 197,991,228 $ 192,903,010 $ 186,893,478 TOTAL GENERAL FUND EXPENDITURES

35

ORIGINAL

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVISED

2015/2016ACCT

CODE


GENERAL FUND

REVISED BUDGET

2015/2016

%

CHG

PRIOR YEAR ADJUSTMENTS

TOTAL REVENUES AND OTHER SOURCES

TOTAL EXPENDITURES AND OTHER USES

EXCESS (DEFICIENCY) OF REVENUE AND OTHER

SOURCES OVER EXPENDITURES AND OTHER USES

FUND BALANCES:

187,177,150

186,893,478

193,912,292 197,352,126

192,903,010 198,767,980

196,649,551

197,991,228

$ 283,672 $ 1,009,282 $(1,415,854)$(1,341,677)

- - - -

BALANCES AT BEGINNING OF YEAR

BALANCES AT END OF YEAR

16,543,790 16,827,462 17,836,744 15,466,638

16,827,462 17,836,744 16,420,890 14,124,961

LESS: RESTRICTED RESERVES

UNDESIGNATED SURPLUS

(7,621,661) (9,081,428) (9,081,428)(7,621,661)

$ 9,205,801 $ 8,755,316 $ 7,339,462 $ 6,503,300

36

ORIGINAL REVISED

ACTUAL ACTUAL ACTUAL BUDGET BUDGET

2012/13 2013/14 2014/15 2015/16 2015/16

Property / Fire * 234,012 468,024 702,036 468,024 702,036

Liability * 622,574 1,245,148 1,867,722 1,245,148 1,867,772

Worker's Compensation * 89,747 179,494 269,241 179,494 269,241

1st Sales Tax - - - - -

Drivers Ed 55,455 56,011 80,002 56,011 80,002

School Improvement Program 40,135 41,570 26,803 41,570 26,803

Ed Excellence Fund (Tobacco Settlement) 1,620,567 1,308,501 803,000 1,308,501 803,000

Erate 1,017,870 191,562 648,311 191,562 648,311

Career Development Fund - - 461,863 - 461,863

GASB 45 Post-Employment Benefits 2,357,867 2,593,654 2,853,019 2,593,654 2,853,019

Inventories 1,577,921 1,537,697 1,369,431 1,537,697 1,369,431

GRAND TOTAL 7,616,148 7,621,661 9,081,428 7,621,661 9,081,478

* 2014/15 - Added back in another fourth of the amount the reserve account was reduced in 2010/11.

February 18, 2016

Livingston Parish Public Schools2015/16 Revised General Fund Budget

Schedule of Restricted Reserves

* 2013/14 - Added back in another fourth of the amount the reserve account was reduced in 2010/11.

* 2012/13 - Added back in one fourth of the amount the reserve account was reduced in 2010/11.

37

SECOND SALES TAX

38


2ND SALES TAX - FUND 02

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

%

CHG

REVENUES

411301 SALES TAX GROSS (1 CENT) 14,402,812 15,892,231 16,915,500 16,915,500 -

411302 1/2 CENT SALES TAX (80/20) 1,296,559 1,429,126 1,520,000 1,520,000 -

411303 1% SALES TAX - MAUREPAS(ONLY) 98,184 109,556 115,150 115,150 -

415100 INTEREST ON INVSTMNT-CHECKING 20,961 17,897 18,000 18,000 -

415101 INTEREST ON INVSTMNT-CD'S 184,010 183,231 183,000 196,000 7.10

415420 EARN FROM OTH REAL PROP 36,867 167 1,000 1,000 -

419601 SVCS PROV OTH GOVT - S/T COMM 386,365 428,482 440,000 440,000 -

419990 MISC REVENUE (LOCAL) 5,250 82,232 11,400 7,800 -31.58

453100 SALE OF SURPLUS ITEMS/FXAS - - - 1,000 -

$ 16,431,006 $ 19,214,450 $ 19,204,050 $ 18,142,923TOTAL REVENUES:

EXPENDITURES

SALARIES:

191,498 191,811 200,000511100 OFF/ADMIN/MANAGERS 250,000 25.00

62,265 116,942 126,770511200 TEACHERS 560,000 341.74

41,104 41,865 45,114511400 CLERICAL/SECRETARIAL 72,614 60.96

- - -511500 PARAPROFESSIONAL 35,472 -

- - -511600 SERVICE WORKERS 5,000 -

1,816,273 1,795,781 1,830,000511700 SKILLED CRAFTS 1,765,000 -3.55

250,270 315,587 328,600511900 OTHER SALARIES 331,000 0.73

2,361,409 2,461,986 2,530,484TOTAL SALARIES 3,019,086

BENEFITS:

311,334 321,228 359,500521000 GROUP INSURANCE 385,100 7.12

29,559 31,439 37,265522500 MEDICARE 46,799 25.58

106,953 121,462 129,100523100 LA TEACHERS RETIREMENT 221,050 71.22

562,256 601,241 608,069523300 LA SCHOOL EMP. RTM SYSTEM 591,238 -2.77

209 344 325523900 DEFERRED COMP 1,195 267.69

2,060 269 9,950526000 WORKERS' COMPENSATION 9,950 -

- - 5,000528100 SICK LEAVE SEVERANCE PAY 10,182 103.64

116 6,118 55,000528200 ANNUAL LEAVE SEVERANCE PAY 75,000 36.36

1,012,488 1,082,102 1,204,209TOTAL BENEFITS 1,340,514

PURCH PROF/TECH SVC:

40,913 35,692 45,000530000 PURCHASED PROF/TECH SVCS 60,000 33.33

30,140 - -531600 ELECTION FEES - -

71,052 35,692 45,000TOTAL PURCH PROF/TECH SVC 60,000

ADOPTION/APPROVAL DATES:

Original Adoption - 08/20/2015

Revision - 02/15/2016

Final Budget - 39


2ND SALES TAX - FUND 02

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

%

CHG

PURCH PROPERTY SVC:

328,463 293,029 307,700541100 WATER/SEWAGE 323,200 5.04

186,892 157,003 183,100542100 DISPOSAL SERVICES 183,100 -

30,534 39,820 48,700542301 2ND SALES TAX - PEST 47,200 -3.08

143,456 152,656 171,000542302 2ND S/T MOP SERVICE 171,000 -

689,346 642,508 710,500TOTAL PURCH PROPERTY SVC 724,500

OTHER PURCHASED SVC:

- - -TOTAL OTHER PURCHASED SVC -

MATERIALS & SUPPLIES:

936,333 865,859 1,513,500561000 M & S 1,507,500 -0.40

39,492 325,910 544,000561500 TECHNOLOGY-RELATED SUPPLIES 1,255,000 130.70

324,579 303,139 334,000562100 NATURAL GAS 187,500 -43.86

2,910,908 3,095,082 3,220,000562200 ELECTRICITY 3,315,000 2.95

4,211,313 4,589,991 5,611,500TOTAL MATERIALS & SUPPLIES 6,265,000

PROPERTY:

245,903 232,634 613,100573000 EQUIPMENT 431,000 -29.70

- 19,484 100,000573010 EQUIPMENT - VEHICLE/BUS 100,000 -

- - -573400 TECHNOLOGY-RELATED HARDWARE 10,000 -

- - -573500 TECHNOLOGY SOFTWARE 15,000 -

245,903 252,118 713,100TOTAL PROPERTY 556,000

OTHER OBJECTS:

203,043 150,358 421,900589000 MISC EXPENSE 307,900 -27.02

38,097 38,075 45,200589051 UNIFORMS 45,200 -

5,097 4,590 6,713589052 GRANDPARENT 6,350 -5.40

2,327 2,117 2,500589053 UTILITY MNGR SVCS 3,000 20.00

248,565 195,140 476,313TOTAL OTHER OBJECTS 362,450

OTHER USES OF FUNDS:

591,373 582,144 600,000593201 TRANSFERS OUT - G/F 650,000 8.33

1,945,000 3,510,000 4,230,000593203 TRANSFERS OUT - 7 MILL 4,350,000 2.84

908,165 901,665 895,200593204 TRANSFERS OUT - SINK FD 895,200 -

4,315,000 3,425,000 4,200,000593205 TRANSFERS OUT - CONSTRUCTION 5,900,000 40.48

7,759,538 8,418,809 9,925,200TOTAL OTHER USES OF FUNDS 11,795,200

$ 16,599,614 $ 17,678,346TOTAL EXPENSES: $ 21,216,305 $ 24,122,750

$ 19,214,450

$(168,608)SURPLUS/DEFICIT(CURRENT) $ 464,577 $(2,012,255)

$ 23,772,240 $ 23,940,848 $ 19,690,025 PRIOR YEAR SURPLUS

TOTAL NET SURPLUS $ 23,772,240 $ 24,236,817 $ 17,677,770

TOTAL REVENUE

LESS TOTAL EXPENSES

$ 18,142,923

(17,678,346) (21,216,305)(16,599,614)

$ 16,431,006 $ 19,204,050

$ 24,236,817

(24,122,750)

$(4,908,300)

$ 19,328,517

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40

DIS

BU

RS

EM

EN

T

PR

OJ

EC

TE

D F

UN

D B

AL

AN

CE

(6/3

0/1

6)

$ 3

,23

3,4

61

$

2,7

61

,04

7

$ 7

,70

8,7

75

$

2,9

83

,71

7

$ 7

80

,49

2

$ 8

70

,69

5

$ 4

40,0

72

$ 5

2,8

74

$ 4

18,4

08

$ 7

8,9

77

$ 1

9,3

28,5

17

41


SECOND SALES TAX - DENHAM SPRINGS SCHOOL DIST 01

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411301 SALES TAX GROSS (1 CENT) 4,672,326 5,178,867 5,521,220 5,521,220

411302 1/2 CENT SALES TAX (80/20) 420,611 465,710 496,128 496,128

415100 INTEREST ON INVSTMNT-CHECKING 6,806 5,831 5,847 5,847

415101 INTEREST ON INVSTMNT-CD'S 59,761 59,795 59,442 62,570

415420 EARN FROM OTH REAL PROP 36,867 167 1,000 1,000

419601 SVCS PROV OTH GOVT - S/T COMM 125,329 139,627 143,616 143,616

419990 MISC REVENUE (LOCAL) 3,600 74,432 3,600 -

$ 5,325,298 $ 6,230,381 $ 6,230,852 $ 5,924,428TOTAL REVENUES:

EXPENDITURES

SALARIES:

62,123 62,505 65,280511100 OFF/ADMIN/MANAGERS 81,050

- 43,355 48,000511200 TEACHERS 96,000

15,428 15,783 16,808511400 CLERICAL/SECRETARIAL 20,736

630,689 616,817 597,312511700 SKILLED CRAFTS 527,260

101,408 101,584 103,133511900 OTHER SALARIES 102,963

809,648 840,043 830,533TOTAL SALARIES 828,009

BENEFITS:

114,760 109,622 121,066521000 GROUP INSURANCE 124,778

10,256 10,610 12,195522500 MEDICARE 12,986

33,569 43,530 45,368523100 LA TEACHERS RETIREMENT 58,750

206,269 201,384 197,475523300 LA SCHOOL EMP. RTM SYSTEM 178,493

- 7 -523900 DEFERRED COMP -

667 88 3,500526000 WORKERS' COMPENSATION 3,500

- - 1,632528100 SICK LEAVE SEVERANCE PAY 3,424

38 1,987 17,952528200 ANNUAL LEAVE SEVERANCE PAY 24,315

365,558 367,227 399,189TOTAL BENEFITS 406,246


- - -530000 PURCHASED PROF/TECH SVCS 9,726

- - -TOTAL PURCH PROF/TECH SVC 9,726

PURCH PROPERTY SVC:

113,709 98,010 100,000541100 WATER/SEWAGE 100,000

62,998 50,369 55,000542100 DISPOSAL SERVICES 55,000

10,352 14,621 15,000542301 2ND SALES TAX - PEST 15,000

42,097 44,151 50,000542302 2ND S/T MOP SERVICE 50,000




Revision - 02/18/2016

Final Budget -

42


SECOND SALES TAX - DENHAM SPRINGS SCHOOL DIST 01

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016


255,799 352,784 500,000561000 M & S 500,000

10,437 119,364 150,000561500 TECHNOLOGY-RELATED SUPPLIES 375,000

122,631 117,249 120,000562100 NATURAL GAS 60,000

929,534 966,156 975,000562200 ELECTRICITY 975,000


PROPERTY:

33,537 74,960 95,000573000 EQUIPMENT 105,000

- 6,328 32,640573010 EQUIPMENT - VEHICLE/BUS 32,640

- - -573400 TECHNOLOGY-RELATED HARDWARE 10,000

- - -573500 TECHNOLOGY SOFTWARE 15,000

33,537 81,288 127,640TOTAL PROPERTY 162,640

OTHER OBJECTS:

42,962 35,757 105,000589000 MISC EXPENSE 70,000

12,355 12,405 14,500589051 UNIFORMS 14,500

2,093 1,807 2,387589052 GRANDPARENT 2,000

755 690 816589053 UTILITY MNGR SVCS 973



172,599 170,428 195,840593201 TRANSFERS OUT - G/F 210,730

1,010,000 1,800,000 2,025,000593203 TRANSFERS OUT - 7 MILL 2,025,000

875,000 1,000,000 1,750,000593205 TRANSFERS OUT - CONSTRUCTION 3,750,000


$ 4,872,065 $ 6,072,349TOTAL EXPENSES: $ 7,415,905 $ 9,609,823

$ 6,230,381

$ 453,233 SURPLUS/DEFICIT(CURRENT) $(147,921) $(1,185,053)



TOTAL REVENUE LESS TOTAL EXPENSES

$ 5,924,428

(6,072,349) (7,415,905)(4,872,065)

$ 5,325,298 $ 6,230,852

$ 6,612,904

(9,609,823)$(3,379,443)

$ 3,233,461

DISTRIBUTION OF DISTRICTS 90 - 96 - - - -

43


SECOND SALES TAX - WALKER SCHOOL DIST 04

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES


411302 1/2 CENT SALES TAX (80/20) 297,598 332,816 356,744 356,744




$ 3,739,155 $ 4,480,005 $ 4,476,147 $ 4,180,896TOTAL REVENUES:

EXPENDITURES

SALARIES:


62,265 73,588 78,770511200 TEACHERS 140,000


- - -511600 SERVICE WORKERS 5,000

368,275 296,587 429,501511700 SKILLED CRAFTS 301,190

29,170 27,247 30,072511900 OTHER SALARIES 30,272

515,900 454,682 599,055TOTAL SALARIES 549,645

BENEFITS:

65,506 55,501 84,380521000 GROUP INSURANCE 63,357

6,456 5,779 8,794522500 MEDICARE 8,888



1 156 150523900 DEFERRED COMP 450


- - 1,174528100 SICK LEAVE SEVERANCE PAY 2,373


220,321 192,961 281,670TOTAL BENEFITS 254,596


14,600 12,000 15,000530000 PURCHASED PROF/TECH SVCS 7,119

30,140 - -531600 ELECTION FEES -


PURCH PROPERTY SVC:

69,825 67,997 70,000541100 WATER/SEWAGE 70,000


5,362 7,902 10,000542301 2ND SALES TAX - PEST 10,000

42,122 40,912 45,000542302 2ND S/T MOP SERVICE 45,000




Revision - 02/18/2016

Final Budget -

44


SECOND SALES TAX - WALKER SCHOOL DIST 04

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016


262,593 129,661 310,000561000 M & S 325,000


71,749 57,744 70,000562100 NATURAL GAS 30,000

619,114 675,946 700,000562200 ELECTRICITY 700,000

967,411 905,201 1,140,000TOTAL MATERIALS & SUPPLIES 1,280,000

PROPERTY:

2,846 27,291 90,000573000 EQUIPMENT 90,000


2,846 31,757 113,470TOTAL PROPERTY 113,470

OTHER OBJECTS:

79,142 56,683 102,000589000 MISC EXPENSE 70,000

8,748 8,859 10,000589051 UNIFORMS 10,000

1,112 1,192 1,809589052 GRANDPARENT 1,800




141,785 142,547 140,820593201 TRANSFERS OUT - G/F 154,245

310,000 250,000 500,000593203 TRANSFERS OUT - 7 MILL 500,000

836,000 830,000 824,000593204 TRANSFERS OUT - SINK FD 824,000

2,300,000 - -593205 TRANSFERS OUT - CONSTRUCTION -


$ 5,593,377 $ 3,043,451TOTAL EXPENSES: $ 3,898,410 $ 3,935,587

$ 4,480,005

$(1,854,222)SURPLUS/DEFICIT(CURRENT) $ 1,137,445 $ 577,737




$ 4,180,896

(3,043,451) (3,898,410)(5,593,377)

$ 3,739,155 $ 4,476,147

$ 2,216,629

(3,935,587)$ 544,418

$ 2,761,047


45


SECOND SALES TAX - LIVE OAK SCHOOL DIST 22

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES


411302 1/2 CENT SALES TAX (80/20) 223,528 243,177 256,880 256,880




453100 SALE OF SURPLUS ITEMS/FXAS - - - 1,000

$ 2,808,549 $ 3,229,584 $ 3,224,632 $ 3,120,424TOTAL REVENUES:

EXPENDITURES

SALARIES:


- - -511200 TEACHERS 118,000


253,286 248,826 309,270511700 SKILLED CRAFTS 180,550

71,896 112,274 118,013511900 OTHER SALARIES 82,975

363,390 398,942 466,679TOTAL SALARIES 429,229

BENEFITS:

38,945 47,276 59,319521000 GROUP INSURANCE 35,165

4,648 5,233 6,839522500 MEDICARE 7,500



20 20 20523900 DEFERRED COMP 20


- - 845528100 SICK LEAVE SEVERANCE PAY 1,685


144,154 174,033 214,812TOTAL BENEFITS 175,183


26,313 23,692 30,000530000 PURCHASED PROF/TECH SVCS 35,055


PURCH PROPERTY SVC:

37,389 44,857 47,000541100 WATER/SEWAGE 52,000


9,467 4,239 5,000542301 2ND SALES TAX - PEST 10,000

20,425 21,256 24,000542302 2ND S/T MOP SERVICE 24,000



186,364 176,868 300,000561000 M & S 250,000


30,486 34,459 35,000562100 NATURAL GAS 25,000

527,091 578,209 625,000562200 ELECTRICITY 625,000

750,253 872,694 1,210,000TOTAL MATERIALS & SUPPLIES 1,050,000



Revision - 02/18/2016

Final Budget -

46


SECOND SALES TAX - LIVE OAK SCHOOL DIST 22

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

PROPERTY:

28,415 46,583 200,000573000 EQUIPMENT 100,000


28,415 49,944 216,900TOTAL PROPERTY 116,900

OTHER OBJECTS:

30,806 24,568 115,000589000 MISC EXPENSE 85,000

6,567 6,484 7,800589051 UNIFORMS 7,800

- - 172589052 GRANDPARENT 200




91,664 88,242 101,400593201 TRANSFERS OUT - G/F 109,525


- 325,000 1,250,000593205 TRANSFERS OUT - CONSTRUCTION 1,500,000

156,664 913,242 2,051,400TOTAL OTHER USES OF FUNDS 2,309,525

$ 1,599,760 $ 2,556,662TOTAL EXPENSES: $ 4,414,185 $ 4,320,398

$ 3,229,584

$ 1,208,789 SURPLUS/DEFICIT(CURRENT) $ 563,762 $(1,189,553)




$ 3,120,424

(2,556,662) (4,414,185)(1,599,760)

$ 2,808,549 $ 3,224,632

$ 8,799,589

(4,320,398)$(1,090,814)

$ 7,708,775


47


SECOND SALES TAX - ALBANY SCHOOL DIST 24

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES


411302 1/2 CENT SALES TAX (80/20) 102,331 109,701 115,520 115,520




419990 MISC REVENUE (LOCAL) 1,650 7,800 7,800 7,800

$ 1,287,329 $ 1,458,587 $ 1,458,071 $ 1,385,537TOTAL REVENUES:

EXPENDITURES

SALARIES:



162,433 196,320 139,080511700 SKILLED CRAFTS 198,070

13,641 17,447 18,352511900 OTHER SALARIES 18,421

193,566 230,839 175,149TOTAL SALARIES 245,763

BENEFITS:

27,726 32,989 26,676521000 GROUP INSURANCE 36,921

2,438 2,950 2,551522500 MEDICARE 3,503



116 115 100523900 DEFERRED COMP 100

165 21 750526000 WORKERS' COMPENSATION 750

- - 380528100 SICK LEAVE SEVERANCE PAY 769

9 479 4,180528200 ANNUAL LEAVE SEVERANCE PAY 5,768

83,895 103,475 84,379TOTAL BENEFITS 114,533




PURCH PROPERTY SVC:

8,887 9,695 10,000541100 WATER/SEWAGE 10,000


1,134 1,799 2,000542301 2ND SALES TAX - PEST 2,000

9,775 12,044 12,500542302 2ND S/T MOP SERVICE 12,500



62,704 47,495 90,000561000 M & S 110,000


26,140 22,168 25,000562100 NATURAL GAS 20,000

239,049 258,653 270,000562200 ELECTRICITY 300,000

330,410 343,059 400,000TOTAL MATERIALS & SUPPLIES 530,000



Revision - 02/18/2016

Final Budget -

48


SECOND SALES TAX - ALBANY SCHOOL DIST 24

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

PROPERTY:

108,221 34,956 71,000573000 EQUIPMENT 26,000


108,221 36,481 78,600TOTAL PROPERTY 33,600

OTHER OBJECTS:

15,139 8,307 21,000589000 MISC EXPENSE 19,000

3,014 2,926 3,800589051 UNIFORMS 3,800

116 4 400589052 GRANDPARENT 200




61,592 59,683 45,600593201 TRANSFERS OUT - G/F 49,985

65,000 - 180,000593203 TRANSFERS OUT - 7 MILL 180,000

390,000 575,000 1,200,000593205 TRANSFERS OUT - CONSTRUCTION -

516,592 634,683 1,425,600TOTAL OTHER USES OF FUNDS 229,985

$ 1,286,226 $ 1,396,851TOTAL EXPENSES: $ 2,230,618 $ 1,220,918

$ 1,458,587

$ 1,103 SURPLUS/DEFICIT(CURRENT) $(11,314) $(772,547)




$ 1,385,537

(1,396,851) (2,230,618)(1,286,226)

$ 1,287,329 $ 1,458,071

$ 2,746,048

(1,220,918)$ 237,669

$ 2,983,717


49


SECOND SALES TAX - HOLDEN SCHOOL DIST 25

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411301 SALES TAX GROSS (1 CENT) 386,409 431,835 466,868 466,868

411302 1/2 CENT SALES TAX (80/20) 34,782 38,829 41,952 41,952

415100 INTEREST ON INVSTMNT-CHECKING 555 485 474 474



$ 436,980 $ 526,788 $ 526,255 $ 487,837TOTAL REVENUES:

EXPENDITURES

SALARIES:


808 547 914511400 CLERICAL/SECRETARIAL 917

34,580 32,831 50,508511700 SKILLED CRAFTS 53,310

2,060 1,374 2,125511900 OTHER SALARIES 2,133

42,585 39,964 59,067TOTAL SALARIES 63,285

BENEFITS:

5,736 5,969 9,688521000 GROUP INSURANCE 10,493

465 487 872522500 MEDICARE 878

773 540 906523100 LA TEACHERS RETIREMENT 909





17,136 18,436 30,117TOTAL BENEFITS 32,201


- - -530000 PURCHASED PROF/TECH SVCS 831

- - -TOTAL PURCH PROF/TECH SVC 831

PURCH PROPERTY SVC:

5,856 8,457 9,000541100 WATER/SEWAGE 9,000


775 1,149 2,000542301 2ND SALES TAX - PEST 1,000

1,959 2,304 2,500542302 2ND S/T MOP SERVICE 2,500



17,838 8,943 32,500561000 M & S 32,500

845 8,109 5,000561500 TECHNOLOGY-RELATED SUPPLIES 75,000

14,650 22,492 25,000562100 NATURAL GAS 12,000

76,735 71,490 80,000562200 ELECTRICITY 80,000




Revision - 02/18/2016

Final Budget -

50


SECOND SALES TAX - HOLDEN SCHOOL DIST 25

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

PROPERTY:

336 345 18,300573000 EQUIPMENT 10,000

- 512 2,760573010 EQUIPMENT - VEHICLE/BUS 2,760

336 857 21,060TOTAL PROPERTY 12,760

OTHER OBJECTS:

4,589 2,293 12,000589000 MISC EXPENSE 12,000

1,028 1,033 1,500589051 UNIFORMS 1,500




13,988 14,411 16,560593201 TRANSFERS OUT - G/F 18,005

- - 60,000593203 TRANSFERS OUT - 7 MILL 60,000

- 400,000 -593205 TRANSFERS OUT - CONSTRUCTION 650,000

13,988 414,411 76,560TOTAL OTHER USES OF FUNDS 728,005

$ 202,476 $ 603,470TOTAL EXPENSES: $ 360,973 $ 1,067,265

$ 526,788

$ 234,504 SURPLUS/DEFICIT(CURRENT) $(115,633) $ 165,282




$ 487,837

(603,470) (360,973)(202,476)

$ 436,980 $ 526,255

$ 1,320,969

(1,067,265)$(540,477)

$ 780,492


51


SECOND SALES TAX - DOYLE SCHOOL DIST 26

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES


411302 1/2 CENT SALES TAX (80/20) 63,931 70,166 74,024 74,024

415100 INTEREST ON INVSTMNT-CHECKING 1,042 880 898 898



$ 803,311 $ 929,415 $ 929,265 $ 815,015TOTAL REVENUES:

EXPENDITURES

SALARIES:



84,864 71,016 89,121511700 SKILLED CRAFTS 114,430

16,647 17,674 18,250511900 OTHER SALARIES 18,204

112,438 99,609 118,724TOTAL SALARIES 146,251

BENEFITS:

14,868 13,633 17,094521000 GROUP INSURANCE 19,329

1,366 1,280 1,788522500 MEDICARE 2,121






47,778 45,150 57,330TOTAL BENEFITS 69,516




PURCH PROPERTY SVC:

44,105 22,559 25,000541100 WATER/SEWAGE 25,000


1,870 2,695 4,500542301 2ND SALES TAX - PEST 4,500

8,557 8,984 10,000542302 2ND S/T MOP SERVICE 10,000



35,348 57,438 95,000561000 M & S 70,000


15,884 15,653 18,500562100 NATURAL GAS 10,000

126,122 134,850 135,000562200 ELECTRICITY 150,000




Revision - 02/18/2016

Final Budget -

52


SECOND SALES TAX - DOYLE SCHOOL DIST 26

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

PROPERTY:

607 635 5,500573000 EQUIPMENT 30,000


607 1,607 10,370TOTAL PROPERTY 34,870

OTHER OBJECTS:

6,836 4,109 16,500589000 MISC EXPENSE 11,500

1,872 1,871 2,100589051 UNIFORMS 2,100




26,511 25,428 29,220593201 TRANSFERS OUT - G/F 31,265

30,000 - 60,000593203 TRANSFERS OUT - 7 MILL 100,000

750,000 1,125,000 -593205 TRANSFERS OUT - CONSTRUCTION -

806,511 1,150,428 89,220TOTAL OTHER USES OF FUNDS 131,265

$ 1,219,044 $ 1,572,759TOTAL EXPENSES: $ 612,365 $ 726,590

$ 929,415

$(415,733)SURPLUS/DEFICIT(CURRENT) $(757,744) $ 316,900

$ 1,425,613 $ 1,841,346 $ 480,257 PRIOR YEAR SURPLUS

TOTAL NET SURPLUS $ 1,425,613 $ 667,869 $ 797,157


$ 815,015

(1,572,759) (612,365)(1,219,044)

$ 803,311 $ 929,265

$ 667,869

(726,590)$ 202,825

$ 870,694


53


SECOND SALES TAX - SPRINGFIELD SCHOOL DIST 27

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES


411302 1/2 CENT SALES TAX (80/20) 66,737 74,459 79,344 79,344




$ 838,563 $ 996,465 $ 995,735 $ 935,285TOTAL REVENUES:

EXPENDITURES

SALARIES:


- - -511200 TEACHERS 43,000


- - -511500 PARAPROFESSIONAL 17,736

122,858 141,172 95,526511700 SKILLED CRAFTS 190,900

10,295 17,287 19,019511900 OTHER SALARIES 34,081

144,561 169,544 126,714TOTAL SALARIES 312,722

BENEFITS:

17,510 22,505 18,322521000 GROUP INSURANCE 40,270

1,723 2,194 1,899522500 MEDICARE 4,469



54 44 50523900 DEFERRED COMP 225




56,358 76,394 61,953TOTAL BENEFITS 134,107




PURCH PROPERTY SVC:

17,328 17,810 19,000541100 WATER/SEWAGE 28,000


1,018 4,804 6,000542301 2ND SALES TAX - PEST 2,000

6,402 7,625 8,000542302 2ND S/T MOP SERVICE 8,000



43,166 46,312 51,000561000 M & S 130,000


17,275 14,436 20,000562100 NATURAL GAS 10,000

163,937 172,137 180,000562200 ELECTRICITY 200,000




Revision - 02/18/2016

Final Budget -

54


SECOND SALES TAX - SPRINGFIELD SCHOOL DIST 27

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

PROPERTY:

10,535 23,814 60,000573000 EQUIPMENT 30,000


10,535 24,825 65,220TOTAL PROPERTY 35,220

OTHER OBJECTS:

7,145 4,842 21,500589000 MISC EXPENSE 11,500

1,956 1,983 2,200589051 UNIFORMS 2,200

1,130 905 725589052 GRANDPARENT 1,000




37,584 37,256 31,320593201 TRANSFERS OUT - G/F 34,450



$ 663,936 $ 722,374TOTAL EXPENSES: $ 748,762 $ 1,375,948

$ 996,465

$ 174,627 SURPLUS/DEFICIT(CURRENT) $ 212,910 $ 246,973

$ 606,646 $ 432,019 $ 759,431 PRIOR YEAR SURPLUS

TOTAL NET SURPLUS $ 606,646 $ 819,556 $ 1,006,404


$ 935,285

(722,374) (748,762)(663,936)

$ 838,563 $ 995,735

$ 819,555

(1,375,948)$(379,482)

$ 440,072


55


SECOND SALES TAX - FROST SCHOOL DIST 31

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES


411302 1/2 CENT SALES TAX (80/20) 19,578 20,241 20,824 20,824




$ 245,991 $ 261,606 $ 261,630 $ 254,124TOTAL REVENUES:

EXPENDITURES

SALARIES:


- - -511200 TEACHERS 20,000


31,440 44,671 25,071511700 SKILLED CRAFTS 74,260

1,159 3,702 3,655511900 OTHER SALARIES 6,093

35,946 51,570 31,920TOTAL SALARIES 104,374

BENEFITS:

5,428 7,411 4,809521000 GROUP INSURANCE 11,278

464 628 473522500 MEDICARE 1,539

436 618 625523100 LA TEACHERS RETIREMENT 790


- - -523900 DEFERRED COMP 345



2 92 753528200 ANNUAL LEAVE SEVERANCE PAY 1,065

15,936 21,825 15,169TOTAL BENEFITS 32,652




PURCH PROPERTY SVC:

4,569 4,447 5,200541100 WATER/SEWAGE 5,200


442 1,597 2,500542301 2ND SALES TAX - PEST 1,000

3,073 4,688 5,500542302 2ND S/T MOP SERVICE 5,500



11,174 7,032 28,000561000 M & S 25,000


3,399 3,122 3,500562100 NATURAL GAS 3,500

53,090 56,905 65,000562200 ELECTRICITY 65,000




Revision - 02/18/2016

Final Budget -

56


SECOND SALES TAX - FROST SCHOOL DIST 31

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

PROPERTY:

187 187 12,200573000 EQUIPMENT 20,000


187 481 13,570TOTAL PROPERTY 21,370

OTHER OBJECTS:

1,672 1,507 6,500589000 MISC EXPENSE 6,500

575 541 750589051 UNIFORMS 750




8,025 7,153 8,220593201 TRANSFERS OUT - G/F 9,230

- 75,000 95,000593203 TRANSFERS OUT - 7 MILL 95,000

72,165 71,665 71,200593204 TRANSFERS OUT - SINK FD 71,200


$ 213,475 $ 311,813TOTAL EXPENSES: $ 360,563 $ 455,245

$ 261,606



TOTAL NET SURPLUS $ 304,201 $ 246,512 $ 127,649


$ 254,124

(311,813) (360,563)(213,475)

$ 245,991 $ 261,630

$ 246,512

(455,245)$(193,639)

$ 52,874


57


SECOND SALES TAX - FRENCH SETTLEMENT SCH DIST 32

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES


411302 1/2 CENT SALES TAX (80/20) 46,241 50,925 54,264 54,264




$ 580,993 $ 681,134 $ 680,996 $ 639,679TOTAL REVENUES:

EXPENDITURES

SALARIES:


- - -511200 TEACHERS 100,000


- - -511500 PARAPROFESSIONAL 17,736

77,069 112,139 65,331511700 SKILLED CRAFTS 80,320

2,738 14,298 13,749511900 OTHER SALARIES 22,649

87,712 134,698 87,402TOTAL SALARIES 234,444

BENEFITS:

12,238 19,606 12,531521000 GROUP INSURANCE 28,096

1,051 1,733 1,328522500 MEDICARE 3,512



17 3 5523900 DEFERRED COMP 30




36,300 62,119 42,062TOTAL BENEFITS 78,826




PURCH PROPERTY SVC:

20,444 13,609 16,000541100 WATER/SEWAGE 16,000


51 44 200542301 2ND SALES TAX - PEST 200

6,949 7,472 9,500542302 2ND S/T MOP SERVICE 9,500



50,370 21,153 72,000561000 M & S 40,000


13,450 9,400 10,000562100 NATURAL GAS 10,000

118,297 120,811 120,000562200 ELECTRICITY 150,000




Revision - 02/18/2016

Final Budget -

58


SECOND SALES TAX - FRENCH SETTLEMENT SCH DIST 32

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

PROPERTY:

61,018 457 20,900573000 EQUIPMENT 10,000


61,018 1,149 24,470TOTAL PROPERTY 13,570

OTHER OBJECTS:

11,276 9,025 16,500589000 MISC EXPENSE 16,500

1,361 1,356 1,800589051 UNIFORMS 1,800

648 683 870589052 GRANDPARENT 800




18,877 18,641 21,420593201 TRANSFERS OUT - G/F 22,360



$ 526,315 $ 714,316TOTAL EXPENSES: $ 661,813 $ 834,635

$ 681,134





$ 639,679

(714,316) (661,813)(526,315)

$ 580,993 $ 680,996

$ 571,909

(834,635)$(153,501)

$ 418,408


59


SECOND SALES TAX - MAUREPAS SCHOOL DIST 33

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES


411302 1/2 CENT SALES TAX (80/20) 21,222 23,102 24,320 24,320

411303 1% SALES TAX - MAUREPAS(ONLY) 98,184 109,556 115,150 115,150




$ 364,837 $ 420,484 $ 420,467 $ 399,698TOTAL REVENUES:

EXPENDITURES

SALARIES:


- - -511200 TEACHERS 43,000


50,779 35,401 29,280511700 SKILLED CRAFTS 44,710

1,257 2,700 2,232511900 OTHER SALARIES 13,209

55,664 42,097 35,242TOTAL SALARIES 105,364

BENEFITS:

8,618 6,718 5,616521000 GROUP INSURANCE 15,413

693 545 525522500 MEDICARE 1,404

472 1,008 596523100 LA TEACHERS RETIREMENT 13,737


- - -523900 DEFERRED COMP 25



2 101 880528200 ANNUAL LEAVE SEVERANCE PAY 1,178

25,051 20,481 17,529TOTAL BENEFITS 42,653




PURCH PROPERTY SVC:

6,352 5,587 6,500541100 WATER/SEWAGE 8,000


63 970 1,500542301 2ND SALES TAX - PEST 1,500

2,097 3,221 4,000542302 2ND S/T MOP SERVICE 4,000



10,977 18,173 35,000561000 M & S 25,000


8,916 6,416 7,000562100 NATURAL GAS 7,000

57,939 59,925 70,000562200 ELECTRICITY 70,000




Revision - 02/18/2016

Final Budget -

60


SECOND SALES TAX - MAUREPAS SCHOOL DIST 33

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

PROPERTY:

202 23,407 40,200573000 EQUIPMENT 10,000


202 23,729 41,800TOTAL PROPERTY 11,600

OTHER OBJECTS:

3,476 3,267 5,900589000 MISC EXPENSE 5,900

622 617 750589051 UNIFORMS 750

- - 350589052 GRANDPARENT 350




18,748 18,354 9,600593201 TRANSFERS OUT - G/F 10,205



$ 422,941 $ 684,301TOTAL EXPENSES: $ 512,711 $ 576,340

$ 420,484

$(58,104)SURPLUS/DEFICIT(CURRENT) $(284,603) $(92,244)




$ 399,698

(684,301) (512,711)(422,941)

$ 364,837 $ 420,467

$ 234,833

(576,340)$(155,856)

$ 78,977


61

7 MILL MAINTENANCE

62


7 MILL MAINTENANCE - FUND 03

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

%

CHG

REVENUES

411120 (2)RENEWABLE TAXES 3,163,454 3,264,577 3,300,000 3,350,000 1.52

411160 PENALTIES/INTEREST PROP TAX 11,459 8,654 15,000 15,000 -


438150 REVENUE SHARING - OTHER TAXES 222,407 224,564 224,564 228,016 1.54

452202 TRANSFERS IN - 2ND S/T 1,945,000 3,510,000 4,230,000 4,350,000 2.84

$ 5,346,835 $ 7,947,016 $ 7,773,564 $ 7,009,323TOTAL REVENUES:

EXPENDITURES


125,349 127,433 127,433531300 PENSION FUND 132,908 4.30

- 50,918 -531600 ELECTION FEES - -

- 68,137 62,000533400 ARCHITECT/ENGINEERING SVCS 47,000 -24.19


PURCH PROPERTY SVC:

619,229 690,527 1,408,000542400 UPKEEP OF GROUNDS 1,150,000 -18.32

200,181 178,801 241,250543000 REPAIR & MAINT 427,250 77.10

4,086,829 4,020,653 4,400,000543001 7 ML RPRS & MNT BLDG 4,500,000 2.27

124,876 247,974 383,500543002 7 ML RPRS & MNT EQP 333,500 -13.04

- 1,361,073 1,035,000545000 CONSTRUCTION SERVICES 825,000 -20.29

5,031,115 6,499,028 7,467,750TOTAL PURCH PROPERTY SVC 7,235,750

OTHER OBJECTS:

- - 4,200589000 MISC EXPENSE 4,200 -

- - 4,200TOTAL OTHER OBJECTS 4,200


- - -TOTAL OTHER USES OF FUNDS -

$ 5,156,464 $ 6,745,516TOTAL EXPENSES: $ 7,661,383 $ 7,419,858

$ 7,947,016




TOTAL REVENUE

LESS TOTAL EXPENSES

$ 7,009,323

(6,745,516) (7,661,383)(5,156,464)

$ 5,346,835 $ 7,773,564

$ 2,462,885

(7,419,858)

$ 527,158

$ 2,990,043

PRIOR YEAR AUDIT ADJ - - - -



Revision - 02/18/2016

Final Budget - 63

LIV

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64


7 MILL MAINTENANCE - DENHAM SPRINGS SCHOOL DIST 01

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 1,027,543 1,065,557 1,077,120 1,086,000

411160 PENALTIES/INTEREST PROP TAX 3,721 2,824 4,872 4,872

415100 INTEREST ON INVSTMNT-CHECKING 1,464 498 1,299 1,299

438150 REVENUE SHARING - OTHER TAXES 72,242 73,298 73,298 73,890

452202 TRANSFERS IN - 2ND S/T 1,010,000 1,800,000 2,025,000 2,025,000

$ 2,114,970 $ 3,191,062 $ 3,181,589 $ 2,942,176TOTAL REVENUES:

EXPENDITURES


40,716 41,393 41,393531300 PENSION FUND 43,381

- 16,620 -531600 ELECTION FEES -

- 44,563 35,000533400 ARCHITECT/ENGINEERING SVCS 20,000


PURCH PROPERTY SVC:

153,358 125,785 375,000542400 UPKEEP OF GROUNDS 425,000

65,615 63,192 77,000543000 REPAIR & MAINT 142,000

1,759,107 1,634,333 1,800,000543001 7 ML RPRS & MNT BLDG 1,800,000

45,938 157,630 200,000543002 7 ML RPRS & MNT EQP 150,000

- 802,373 600,000545000 CONSTRUCTION SERVICES 500,000


OTHER OBJECTS:

- - 1,000589000 MISC EXPENSE 1,000

- - 1,000TOTAL OTHER OBJECTS 1,000

$ 2,064,734 $ 2,885,888TOTAL EXPENSES: $ 3,129,393 $ 3,081,381

$ 3,191,062





$ 2,942,176

(2,885,888) (3,129,393)(2,064,734)

$ 2,114,970 $ 3,181,589

$ 272,497

(3,081,381)$ 109,680

$ 382,177




Revision - 02/18/2016

Final Budget -

65


7 MILL MAINTENANCE - WALKER SCHOOL DIST 04

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 725,032 766,192 774,510 795,000




452202 TRANSFERS IN - 2ND S/T 310,000 250,000 500,000 500,000

$ 1,089,669 $ 1,353,440 $ 1,331,570 $ 1,071,281TOTAL REVENUES:

EXPENDITURES


28,729 29,206 29,206531300 PENSION FUND 31,194

- 11,950 -531600 ELECTION FEES -


PURCH PROPERTY SVC:


45,432 39,080 49,500543000 REPAIR & MAINT 72,000

742,772 740,286 775,000543001 7 ML RPRS & MNT BLDG 775,000

16,610 42,013 50,000543002 7 ML RPRS & MNT EQP 50,000


OTHER OBJECTS:

- - 900589000 MISC EXPENSE 900

- - 900TOTAL OTHER OBJECTS 900


$ 1,044,402 $ 1,045,795TOTAL EXPENSES: $ 1,314,606 $ 1,229,094

$ 1,353,440





$ 1,071,281

(1,045,795) (1,314,606)(1,044,402)

$ 1,089,669 $ 1,331,570

$ 345,833

(1,229,094)$ 124,346

$ 470,179




Revision - 02/18/2016

Final Budget -

66


7 MILL MAINTENANCE - LIVE OAK SCHOOL DIST 22

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 545,706 551,716 557,700 564,000





$ 651,827 $ 1,305,682 $ 1,298,929 $ 1,091,392TOTAL REVENUES:

EXPENDITURES


21,623 21,983 21,983531300 PENSION FUND 22,461

- 8,605 -531600 ELECTION FEES -

- - 15,000533400 ARCHITECT/ENGINEERING SVCS 15,000


PURCH PROPERTY SVC:


34,142 28,683 39,700543000 REPAIR & MAINT 65,500

489,274 468,935 550,000543001 7 ML RPRS & MNT BLDG 550,000

29,569 15,718 40,000543002 7 ML RPRS & MNT EQP 40,000


608,370 996,925 1,214,700TOTAL PURCH PROPERTY SVC 955,500

OTHER OBJECTS:

- - 800589000 MISC EXPENSE 800


$ 629,993 $ 1,027,512TOTAL EXPENSES: $ 1,252,483 $ 993,761

$ 1,305,682





$ 1,091,392

(1,027,512) (1,252,483)(629,993)

$ 651,827 $ 1,298,929

$ 938,208

(993,761)$ 311,920

$ 1,250,128




Revision - 02/18/2016

Final Budget -

67


7 MILL MAINTENANCE - ALBANY SCHOOL DIST 24

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 247,618 248,110 250,800 258,000

411160 PENALTIES/INTEREST PROP TAX 898 659 1,174 1,174



452202 TRANSFERS IN - 2ND S/T 65,000 - 180,000 180,000

$ 331,281 $ 457,014 $ 449,354 $ 265,953TOTAL REVENUES:

EXPENDITURES


9,811 9,975 9,975531300 PENSION FUND 10,101

- 3,870 -531600 ELECTION FEES -



PURCH PROPERTY SVC:


15,592 13,324 18,700543000 REPAIR & MAINT 27,500

180,324 183,350 200,000543001 7 ML RPRS & MNT BLDG 200,000

6,812 8,666 20,000543002 7 ML RPRS & MNT EQP 20,000

- - 100,000545000 CONSTRUCTION SERVICES 125,000


OTHER OBJECTS:

- - 400589000 MISC EXPENSE 400


$ 306,545 $ 241,528TOTAL EXPENSES: $ 454,075 $ 438,001

$ 457,014

$ 24,735 SURPLUS/DEFICIT(CURRENT) $ 24,424 $(4,721)




$ 265,953

(241,528) (454,075)(306,545)

$ 331,281 $ 449,354

$ 360,661

(438,001)$ 19,013

$ 379,674




Revision - 02/18/2016

Final Budget -

68


7 MILL MAINTENANCE - HOLDEN SCHOOL DIST 25

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 83,278 90,101 91,080 93,000

411160 PENALTIES/INTEREST PROP TAX 303 238 395 395



452202 TRANSFERS IN - 2ND S/T - - 60,000 60,000

$ 89,557 $ 159,813 $ 157,778 $ 96,579TOTAL REVENUES:

EXPENDITURES


3,300 3,355 3,355531300 PENSION FUND 3,668

- 1,405 -531600 ELECTION FEES -


PURCH PROPERTY SVC:

550 1,556 15,000542400 UPKEEP OF GROUNDS 15,000

5,394 4,602 7,600543000 REPAIR & MAINT 31,000

62,609 36,356 100,000543001 7 ML RPRS & MNT BLDG 100,000

1,615 2,457 20,000543002 7 ML RPRS & MNT EQP 20,000


OTHER OBJECTS:

- - 200589000 MISC EXPENSE 200


$ 73,468 $ 49,731TOTAL EXPENSES: $ 146,155 $ 169,868

$ 159,813





$ 96,579

(49,731) (146,155)(73,468)

$ 89,557 $ 157,778

$ 151,606

(169,868)$(10,055)

$ 141,551




Revision - 02/18/2016

Final Budget -

69


7 MILL MAINTENANCE - DOYLE SCHOOL DIST 26

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 157,825 158,986 160,710 161,000




452202 TRANSFERS IN - 2ND S/T 30,000 - 60,000 100,000

$ 199,714 $ 272,911 $ 232,594 $ 170,419TOTAL REVENUES:

EXPENDITURES


6,254 6,358 6,358531300 PENSION FUND 6,473

- 2,480 -531600 ELECTION FEES -


PURCH PROPERTY SVC:


9,794 8,279 14,200543000 REPAIR & MAINT 22,200

131,414 90,643 150,000543001 7 ML RPRS & MNT BLDG 150,000

3,337 4,965 20,000543002 7 ML RPRS & MNT EQP 20,000


OTHER OBJECTS:

- - 250589000 MISC EXPENSE 250


$ 191,364 $ 127,519TOTAL EXPENSES: $ 240,808 $ 298,923

$ 272,911





$ 170,419

(127,519) (240,808)(191,364)

$ 199,714 $ 232,594

$ 114,317

(298,923)$(26,012)

$ 88,305




Revision - 02/18/2016

Final Budget -

70


7 MILL MAINTENANCE - SPRINGFIELD SCHOOL DIST 27

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 164,213 170,411 172,260 177,000





$ 321,584 $ 470,066 $ 304,969 $ 292,664TOTAL REVENUES:

EXPENDITURES


6,507 6,615 6,615531300 PENSION FUND 6,938

- 2,658 -531600 ELECTION FEES -


PURCH PROPERTY SVC:


10,303 9,720 14,500543000 REPAIR & MAINT 23,500

264,634 189,027 200,000543001 7 ML RPRS & MNT BLDG 400,000

13,105 7,048 15,000543002 7 ML RPRS & MNT EQP 15,000


OTHER OBJECTS:

- - 250589000 MISC EXPENSE 250


$ 316,965 $ 288,436TOTAL EXPENSES: $ 311,365 $ 470,688

$ 470,066





$ 292,664

(288,436) (311,365)(316,965)

$ 321,584 $ 304,969

$ 79,659

(470,688)$(622)

$ 79,037




Revision - 02/18/2016

Final Budget -

71


7 MILL MAINTENANCE - FROST SCHOOL DIST 31

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 47,779 44,726 45,210 48,000




452202 TRANSFERS IN - 2ND S/T - 75,000 95,000 95,000

$ 51,379 $ 146,623 $ 143,573 $ 122,943TOTAL REVENUES:

EXPENDITURES


1,893 1,925 1,925531300 PENSION FUND 1,821

- 698 -531600 ELECTION FEES -


PURCH PROPERTY SVC:

5,676 243 8,000542400 UPKEEP OF GROUNDS 10,000

2,991 2,407 4,100543000 REPAIR & MAINT 14,050

31,882 115,719 125,000543001 7 ML RPRS & MNT BLDG 125,000

2,226 1,121 3,500543002 7 ML RPRS & MNT EQP 3,500


OTHER OBJECTS:

- - 100589000 MISC EXPENSE 100


$ 44,668 $ 122,112TOTAL EXPENSES: $ 142,625 $ 154,471

$ 146,623

$ 6,710 SURPLUS/DEFICIT(CURRENT) $ 832 $ 949




$ 122,943

(122,112) (142,625)(44,668)

$ 51,379 $ 143,573

$ 80,697

(154,471)$(7,848)

$ 72,849




Revision - 02/18/2016

Final Budget -

72


7 MILL MAINTENANCE - FRENCH SETTLEMENT SCH DIST 32

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 112,385 116,545 117,810 115,000





$ 210,855 $ 303,515 $ 346,502 $ 424,926TOTAL REVENUES:

EXPENDITURES


4,453 4,527 4,527531300 PENSION FUND 4,745

- 1,818 -531600 ELECTION FEES -



PURCH PROPERTY SVC:


7,672 6,788 9,550543000 REPAIR & MAINT 14,500

165,866 310,326 250,000543001 7 ML RPRS & MNT BLDG 200,000

3,565 6,659 10,000543002 7 ML RPRS & MNT EQP 10,000



OTHER OBJECTS:

- - 200589000 MISC EXPENSE 200


$ 206,905 $ 426,252TOTAL EXPENSES: $ 344,277 $ 299,445

$ 303,515





$ 424,926

(426,252) (344,277)(206,905)

$ 210,855 $ 346,502

$ 64,138

(299,445)$ 4,070

$ 68,208




Revision - 02/18/2016

Final Budget -

73


7 MILL MAINTENANCE - MAUREPAS SCHOOL DIST 33

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 52,077 52,234 52,800 53,000





$ 286,000 $ 286,891 $ 326,706 $ 530,990TOTAL REVENUES:

EXPENDITURES


2,064 2,098 2,098531300 PENSION FUND 2,127

- 815 -531600 ELECTION FEES -



PURCH PROPERTY SVC:


3,244 2,726 6,400543000 REPAIR & MAINT 15,000

258,948 251,678 250,000543001 7 ML RPRS & MNT BLDG 200,000

2,098 1,696 5,000543002 7 ML RPRS & MNT EQP 5,000



OTHER OBJECTS:

- - 100589000 MISC EXPENSE 100


$ 277,421 $ 530,743TOTAL EXPENSES: $ 325,598 $ 284,227

$ 286,891

$ 8,578 SURPLUS/DEFICIT(CURRENT) $ 247 $ 1,108




$ 530,990

(530,743) (325,598)(277,421)

$ 286,000 $ 326,706

$ 55,270

(284,227)$ 2,664

$ 57,934




Revision - 02/18/2016

Final Budget -

74

SINKING FUND

75


SINKING FUND - FUND 04

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

%

CHG

REVENUES

411130 (3)DEBT SERVICES TAXES 5,185,288 6,598,512 6,540,000 6,540,000 -


411300 SALES AND USE TAXES 1,640,681 1,787,998 1,815,000 1,815,000 -


415101 INTEREST ON INVSTMNT-CD'S 11,250 11,250 - - -

419990 MISC REVENUE (LOCAL) 8,459 - - - -

451100 BOND PROCEEDS - 24,785,000 - - -

451200 ACC INT & PREMIUM ON BOND SALE - 2,315,239 - - -

452202 TRANSFERS IN - 2ND S/T 908,165 901,665 895,200 895,200 -

$ 7,785,877 $ 9,298,900 $ 9,298,900 $ 36,422,034TOTAL REVENUES:

EXPENDITURES


205,831 258,425 258,428531300 PENSION FUND 260,500 0.80

675 58,785 -533200 LEGAL SERVICES - -

23,543 59,085 32,600534000 PURCHASED TECH SVC 32,600 -


OTHER OBJECTS:

6,406,665 5,806,665 5,861,665583100 REDEMPTION OF PRINCIPAL 5,861,665 -

2,758,010 2,714,260 3,120,870583200 INTEREST (LONG-TERM) 3,120,870 -

- 426,213 -589000 MISC EXPENSE - -

9,164,675 8,947,138 8,982,535TOTAL OTHER OBJECTS 8,982,535


- 26,875,777 -591500 PYMT TO ESCROW - -

- 26,875,777 -TOTAL OTHER USES OF FUNDS -

$ 9,394,724 $ 36,199,211TOTAL EXPENSES: $ 9,273,563 $ 9,275,635

$ 9,298,900

$(1,608,847)SURPLUS/DEFICIT(CURRENT) $ 222,824 $ 25,337



TOTAL REVENUE

LESS TOTAL EXPENSES

$ 36,422,034

(36,199,211) (9,273,563)(9,394,724)

$ 7,785,877 $ 9,298,900

$ 4,099,712

(9,275,635)

$ 23,265

$ 4,122,977




Revision - 02/18/2016

Final Budget - 76

LIV

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77


SINKING FUND - DENHAM SPRINGS SCHOOL DIST 01

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411130 (3)DEBT SERVICES TAXES 2,071,139 2,116,456 2,110,000 2,110,000



415101 INTEREST ON INVSTMNT-CD'S 3,654 3,672 - -

451100 BOND PROCEEDS - 16,285,000 - -

451200 ACC INT & PREMIUM ON BOND SALE - 1,720,863 - -

$ 2,088,431 $ 2,125,750 $ 2,125,750 $ 20,133,887TOTAL REVENUES:

EXPENDITURES


81,394 81,732 81,732531300 PENSION FUND 82,920

1,985 750 3,000534000 PURCHASED TECH SVC 3,000


OTHER OBJECTS:

1,810,000 1,090,000 1,160,000583100 REDEMPTION OF PRINCIPAL 1,160,000

965,560 879,800 743,105583200 INTEREST (LONG-TERM) 743,105

- 256,875 -589000 MISC EXPENSE -



- 17,824,164 -591500 PYMT TO ESCROW -


$ 2,858,939 $ 20,133,321TOTAL EXPENSES: $ 1,987,837 $ 1,989,025

$ 2,125,750

$(770,508)SURPLUS/DEFICIT(CURRENT) $ 566 $ 137,913

$ 423,670 $ 1,194,178 $ 430,223 PRIOR YEAR SURPLUS



$ 20,133,887

(20,133,321) (1,987,837)(2,858,939)

$ 2,088,431 $ 2,125,750

$ 424,237

(1,989,025)$ 136,725

$ 560,962




Revision - 02/18/2016

Final Budget -

78


SINKING FUND - WALKER SCHOOL DIST 04

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES





451100 BOND PROCEEDS - 8,500,000 - -

451200 ACC INT & PREMIUM ON BOND SALE - 594,376 - -


$ 1,912,004 $ 1,896,025 $ 1,896,025 $ 12,849,057TOTAL REVENUES:

EXPENDITURES


42,175 114,543 57,272531300 PENSION FUND 43,580

- 58,085 -533200 LEGAL SERVICES -

13,248 51,595 10,000534000 PURCHASED TECH SVC 10,000


OTHER OBJECTS:



- 169,338 -589000 MISC EXPENSE -



- 9,051,613 -591500 PYMT TO ESCROW -


$ 2,017,975 $ 12,158,869TOTAL EXPENSES: $ 1,979,272 $ 1,965,580

$ 1,896,025

$(105,971)SURPLUS/DEFICIT(CURRENT) $ 690,188 $(83,247)




$ 12,849,057

(12,158,869) (1,979,272)(2,017,975)

$ 1,912,004 $ 1,896,025

$ 807,468

(1,965,580)$(69,555)

$ 737,913




Revision - 02/18/2016

Final Budget -

79


SINKING FUND - LIVE OAK SCHOOL DIST 22

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES



411300 SALES AND USE TAXES 1,640,681 1,787,998 1,815,000 1,815,000



419990 MISC REVENUE (LOCAL) 8,459 - - -

$ 3,048,430 $ 2,967,050 $ 2,967,050 $ 2,930,560TOTAL REVENUES:

EXPENDITURES


55,722 45,305 45,306531300 PENSION FUND 45,065

675 700 -533200 LEGAL SERVICES -



OTHER OBJECTS:


1,221,541 1,171,576 1,112,100583200 INTEREST (LONG-TERM) 1,112,100




$ 3,250,008 $ 3,265,652TOTAL EXPENSES: $ 3,287,406 $ 3,287,165

$ 2,967,050





$ 2,930,560

(3,265,652) (3,287,406)(3,250,008)

$ 3,048,430 $ 2,967,050

$ 2,039,223

(3,287,165)$(320,115)

$ 1,719,108




Revision - 02/18/2016

Final Budget -

80


SINKING FUND - ALBANY SCHOOL DIST 24

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411130 (3)DEBT SERVICES TAXES (232) 17 1,000 1,000



415101 INTEREST ON INVSTMNT-CD'S 881 855 - -

$ 1,776 $ 3,375 $ 3,375 $ 1,440TOTAL REVENUES:

EXPENDITURES


1,035 - -534000 PURCHASED TECH SVC -

1,035 - -TOTAL PURCH PROF/TECH SVC -

OTHER OBJECTS:

245,000 - -583100 REDEMPTION OF PRINCIPAL -

5,053 - -583200 INTEREST (LONG-TERM) -

250,053 - -TOTAL OTHER OBJECTS -



$ 251,088 $ 0TOTAL EXPENSES: $ 0 $ 0

$ 3,375

$(249,312)SURPLUS/DEFICIT(CURRENT) $ 1,440 $ 3,375




$ 1,440

0 0 (251,088)

$ 1,776 $ 3,375

$ 171,119

0 $ 3,375

$ 174,494




Revision - 02/18/2016

Final Budget -

81


SINKING FUND - HOLDEN SCHOOL DIST 25

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411130 (3)DEBT SERVICES TAXES - - 1,000 1,000

411160 PENALTIES/INTEREST PROP TAX - - 1,000 1,000



$ 643 $ 2,500 $ 2,500 $ 496TOTAL REVENUES:

EXPENDITURES


- - -534000 PURCHASED TECH SVC -

- - -TOTAL PURCH PROF/TECH SVC -

OTHER OBJECTS:

- - -TOTAL OTHER OBJECTS -



$ 0 $ 0TOTAL EXPENSES: $ 0 $ 0

$ 2,500

$ 643 SURPLUS/DEFICIT(CURRENT) $ 496 $ 2,500




$ 496

0 0 0

$ 643 $ 2,500

$ 56,832

0 $ 2,500

$ 59,332




Revision - 02/18/2016

Final Budget -

82


SINKING FUND - DOYLE SCHOOL DIST 26

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411130 (3)DEBT SERVICES TAXES - 401 1,000 1,000

411160 PENALTIES/INTEREST PROP TAX - 159 1,000 1,000



$ 1,201 $ 2,900 $ 2,900 $ 1,439TOTAL REVENUES:

EXPENDITURES


- - -534000 PURCHASED TECH SVC -

- - -TOTAL PURCH PROF/TECH SVC -

OTHER OBJECTS:




$ 0 $ 0TOTAL EXPENSES: $ 0 $ 0

$ 2,900





$ 1,439

0 0 0

$ 1,201 $ 2,900

$ 55,755

0 $ 2,900

$ 58,655




Revision - 02/18/2016

Final Budget -

83


SINKING FUND - FROST SCHOOL DIST 31

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411130 (3)DEBT SERVICES TAXES 150,240 162 1,000 1,000





$ 223,091 $ 74,100 $ 74,100 $ 72,148TOTAL REVENUES:

EXPENDITURES


6,135 - -531300 PENSION FUND -



OTHER OBJECTS:

161,665 166,665 171,665583100 REDEMPTION OF PRINCIPAL 171,665





$ 190,185 $ 183,683TOTAL EXPENSES: $ 183,165 $ 183,165

$ 74,100





$ 72,148

(183,683) (183,165)(190,185)

$ 223,091 $ 74,100

$ 196,732

(183,165)$(109,065)

$ 87,667




Revision - 02/18/2016

Final Budget -

84


SINKING FUND - MAUREPAS SCHOOL DIST 33

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411130 (3)DEBT SERVICES TAXES 191,895 162,338 165,000 165,000




$ 193,038 $ 166,250 $ 166,250 $ 163,275TOTAL REVENUES:

EXPENDITURES


7,754 6,328 6,329531300 PENSION FUND 5,915

1,335 750 1,500534000 PURCHASED TECH SVC 1,500


OTHER OBJECTS:






$ 253,222 $ 144,649TOTAL EXPENSES: $ 146,829 $ 146,415

$ 166,250





$ 163,275

(144,649) (146,829)(253,222)

$ 193,038 $ 166,250

$ 151,977

(146,415)$ 19,835

$ 171,812




Revision - 02/18/2016

Final Budget -

85


SINKING FUND - F/S SPECIAL DIST 32A

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411130 (3)DEBT SERVICES TAXES 313,914 266,617 235,000 235,000

411160 PENALTIES/INTEREST PROP TAX 1,012 985 1,000 1,000



$ 315,741 $ 236,625 $ 236,625 $ 268,214TOTAL REVENUES:

EXPENDITURES


12,652 10,517 10,517531300 PENSION FUND 8,780



OTHER OBJECTS:






$ 312,012 $ 313,037TOTAL EXPENSES: $ 315,517 $ 313,780

$ 236,625





$ 268,214

(313,037) (315,517)(312,012)

$ 315,741 $ 236,625

$ 114,426

(313,780)$(77,155)

$ 37,271




Revision - 02/18/2016

Final Budget -

86


SINKING FUND - SPRFLD SPECIAL DIST 27A

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411130 (3)DEBT SERVICES TAXES 103 315 1,000 1,000




$ 1,522 $ 2,300 $ 2,300 $ 1,518TOTAL REVENUES:

EXPENDITURES


1,035 - -534000 PURCHASED TECH SVC -

1,035 - -TOTAL PURCH PROF/TECH SVC -

OTHER OBJECTS:

255,000 - -583100 REDEMPTION OF PRINCIPAL -

5,259 - -583200 INTEREST (LONG-TERM) -

260,259 - -TOTAL OTHER OBJECTS -



$ 261,294 $ 0TOTAL EXPENSES: $ 0 $ 0

$ 2,300





$ 1,518

0 0 (261,294)

$ 1,522 $ 2,300

$ 81,943

0 $ 2,300

$ 84,243




Revision - 02/18/2016

Final Budget -

87


SINKING FUND - WALKER SCHOOL DISTRICT 04-1

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411130 (3)DEBT SERVICES TAXES - - 1,815,000 1,815,000

411160 PENALTIES/INTEREST PROP TAX - - 5,000 5,000

415100 INTEREST ON INVSTMNT-CHECKING - - 2,025 2,025

$ - $ 1,822,025 $ 1,822,025 $ -TOTAL REVENUES:

EXPENDITURES


- - 57,272531300 PENSION FUND 74,240

- - 10,000534000 PURCHASED TECH SVC 10,000

- - 67,272TOTAL PURCH PROF/TECH SVC 84,240

OTHER OBJECTS:

- - 410,000583100 REDEMPTION OF PRINCIPAL 410,000

- - 896,265583200 INTEREST (LONG-TERM) 896,265

- - 1,306,265TOTAL OTHER OBJECTS 1,306,265



$ - $ -TOTAL EXPENSES: $ 1,373,537 $ 1,390,505

$ 1,822,025

$ - SURPLUS/DEFICIT(CURRENT) $ - $ 448,488

$ - $ - $ - PRIOR YEAR SURPLUS

TOTAL NET SURPLUS $ - $ - $ 448,488


$ -

- (1,373,537) -

$ - $ 1,822,025

$ -

(1,390,505)$ 431,520

$ 431,520




Revision - 02/18/2016

Final Budget -

88

CONSTRUCTION

89


CONSTRUCTION - FUND 05

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

%

CHG

REVENUES

411120 (2)RENEWABLE TAXES 2,259,559 2,331,860 2,330,000 2,375,000 1.93



415101 INTEREST ON INVSTMNT-CD'S - 55,788 75,000 125,000 66.67

451100 BOND PROCEEDS - 25,000,000 - - -

452201 TRANSFERS IN - G/F 229,004 231,225 231,227 234,677 1.49

452202 TRANSFERS IN - 2ND S/T 4,315,000 3,425,000 4,200,000 5,900,000 40.48

453000 PROCEEDS-DISPOSAL OF - 5,824 5,900 - -100.00

$ 6,828,677 $ 8,667,677 $ 6,875,127 $ 31,068,957TOTAL REVENUES:

EXPENDITURES


89,535 91,024 91,024531300 PENSION FUND 94,934 4.30

702,234 920,254 1,238,000533400 ARCHITECT/ENGINEERING SVCS 1,855,000 49.84

791,769 1,011,277 1,329,024TOTAL PURCH PROF/TECH SVC 1,949,934

PURCH PROPERTY SVC:

4,497,157 7,806,711 13,123,000545000 CONSTRUCTION SERVICES 17,136,000 30.58

276,281 99,479 210,000545001 CONSTRUCTION SERVICES-OTHER 239,720 14.15


PROPERTY:

2,111,500 1,735,000 150,000571000 LAND AND IMPROVEMENTS 200,000 33.33

2,111,500 1,735,000 150,000TOTAL PROPERTY 200,000

OTHER OBJECTS:




$ 7,676,707 $ 10,652,468TOTAL EXPENSES: $ 14,812,024 $ 19,525,654

$ 8,667,677

$(848,030)SURPLUS/DEFICIT(CURRENT) $ 20,416,489 $(7,936,897)



TOTAL REVENUE

LESS TOTAL EXPENSES

$ 31,068,957

(10,652,468) (14,812,024)(7,676,707)

$ 6,828,677 $ 6,875,127

$ 24,595,144

(19,525,654)

$(10,857,977)

$ 13,737,167




Revision - 02/15/2016

Final Budget - 90

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91


CONSTRUCTION FUND - DENHAM SPRINGS SCHOOL DIST 01

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 733,942 761,118 761,000 770,000



452201 TRANSFERS IN - G/F 74,385 75,472 75,472 76,082

452202 TRANSFERS IN - 2ND S/T 875,000 1,000,000 1,750,000 3,750,000

$ 1,691,477 $ 4,606,782 $ 2,597,172 $ 1,842,875TOTAL REVENUES:

EXPENDITURES


29,083 29,566 29,566531300 PENSION FUND 30,987

166,990 164,134 37,000533400 ARCHITECT/ENGINEERING SVCS 294,000


PURCH PROPERTY SVC:

1,654,155 1,731,533 2,651,000545000 CONSTRUCTION SERVICES 4,431,000

65,408 9,879 15,000545001 CONSTRUCTION SERVICES-OTHER 26,000


PROPERTY:

- - -571000 LAND AND IMPROVEMENTS 16,210

- - -TOTAL PROPERTY 16,210

OTHER OBJECTS:


$ 1,915,636 $ 1,935,112TOTAL EXPENSES: $ 2,732,566 $ 4,798,197

$ 4,606,782





$ 1,842,875

(1,935,112) (2,732,566)(1,915,636)

$ 1,691,477 $ 2,597,172

$ 425,752

(4,798,197)$(191,415)

$ 234,337




Revision - 02/18/2016

Final Budget -

92


CONSTRUCTION FUND - WALKER SCHOOL DIST 04

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 517,868 547,285 547,000 564,000



415101 INTEREST ON INVSTMNT-CD'S - 55,788 75,000 125,000

451100 BOND PROCEEDS - 25,000,000 - -

452201 TRANSFERS IN - G/F 52,485 54,269 54,269 55,689

452202 TRANSFERS IN - 2ND S/T 2,300,000 - - -

453000 PROCEEDS-DISPOSAL OF - 5,824 5,900 -

$ 2,876,116 $ 752,289 $ 689,769 $ 25,667,679TOTAL REVENUES:

EXPENDITURES


20,521 20,862 20,862531300 PENSION FUND 22,281

185,807 659,955 1,086,000533400 ARCHITECT/ENGINEERING SVCS 1,283,000

206,328 680,816 1,106,862TOTAL PURCH PROF/TECH SVC 1,305,281

PURCH PROPERTY SVC:

1,847,145 2,858,349 8,265,000545000 CONSTRUCTION SERVICES 9,815,000



PROPERTY:

1,291,500 905,500 150,000571000 LAND AND IMPROVEMENTS 161,865

1,291,500 905,500 150,000TOTAL PROPERTY 161,865

OTHER OBJECTS:


$ 3,380,483 $ 4,484,752TOTAL EXPENSES: $ 9,591,862 $ 11,375,546

$ 752,289

$(504,367)SURPLUS/DEFICIT(CURRENT) $ 21,182,926 $(8,902,093)

$ 523,122 $ 1,027,489 $ 20,857,529 PRIOR YEAR SURPLUS

TOTAL NET SURPLUS $ 523,122 $ 21,706,048 $ 11,955,436


$ 25,667,679

(4,484,752) (9,591,862)(3,380,483)

$ 2,876,116 $ 689,769

$ 21,706,048

(11,375,546)$(10,623,257)

$ 11,082,791




Revision - 02/18/2016

Final Budget -

93


CONSTRUCTION FUND - LIVE OAK SCHOOL DIST 22

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 389,781 394,086 394,000 400,000



452201 TRANSFERS IN - G/F 39,504 39,077 39,077 39,543

452202 TRANSFERS IN - 2ND S/T - 325,000 1,250,000 1,500,000

$ 433,616 $ 1,945,343 $ 1,688,877 $ 761,422TOTAL REVENUES:

EXPENDITURES


15,445 15,702 15,702531300 PENSION FUND 16,044



PURCH PROPERTY SVC:

- - 2,000,000545000 CONSTRUCTION SERVICES 2,050,000


77,410 24,208 2,100,000TOTAL PURCH PROPERTY SVC 2,155,000

PROPERTY:

395,000 829,500 -571000 LAND AND IMPROVEMENTS 8,425

395,000 829,500 -TOTAL PROPERTY 8,425

OTHER OBJECTS:


$ 575,355 $ 894,410TOTAL EXPENSES: $ 2,180,702 $ 2,354,469

$ 1,945,343





$ 761,422

(894,410) (2,180,702)(575,355)

$ 433,616 $ 1,688,877

$ 696,319

(2,354,469)$(409,126)

$ 287,193




Revision - 02/18/2016

Final Budget -

94


CONSTRUCTION FUND - ALBANY SCHOOL DIST 24

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 176,866 177,223 177,000 182,000



452201 TRANSFERS IN - G/F 17,925 17,573 17,573 18,047

452202 TRANSFERS IN - 2ND S/T 390,000 575,000 1,200,000 -

$ 586,768 $ 202,547 $ 1,397,073 $ 771,262TOTAL REVENUES:

EXPENDITURES


7,008 7,125 7,125531300 PENSION FUND 7,215



PURCH PROPERTY SVC:

125,075 1,312,555 207,000545000 CONSTRUCTION SERVICES 140,000

8,846 8,929 15,000545001 CONSTRUCTION SERVICES-OTHER 320

133,921 1,321,484 222,000TOTAL PURCH PROPERTY SVC 140,320

PROPERTY:

425,000 - -571000 LAND AND IMPROVEMENTS 3,845

425,000 - -TOTAL PROPERTY 3,845

OTHER OBJECTS:


$ 648,459 $ 1,352,189TOTAL EXPENSES: $ 254,125 $ 164,380

$ 202,547

$(61,692)SURPLUS/DEFICIT(CURRENT) $(580,927) $ 1,142,948


TOTAL NET SURPLUS $ 796,971 $ 216,044 $ 1,819,866


$ 771,262

(1,352,189) (254,125)(648,459)

$ 586,768 $ 1,397,073

$ 216,043

(164,380)$ 38,167

$ 254,210




Revision - 02/18/2016

Final Budget -

95


CONSTRUCTION FUND - HOLDEN SCHOOL DIST 25

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 59,483 64,359 64,000 66,000



452201 TRANSFERS IN - G/F 6,028 6,382 12,070 6,501

452202 TRANSFERS IN - 2ND S/T - 400,000 - 650,000

$ 66,182 $ 723,401 $ 76,970 $ 471,271TOTAL REVENUES:

EXPENDITURES


2,357 2,396 2,396531300 PENSION FUND 2,620

35,712 8,927 -533400 ARCHITECT/ENGINEERING SVCS 65,000


PURCH PROPERTY SVC:

72,963 581,417 -545000 CONSTRUCTION SERVICES 700,000

6,600 - -545001 CONSTRUCTION SERVICES-OTHER 5,000

79,563 581,417 -TOTAL PURCH PROPERTY SVC 705,000

PROPERTY:



OTHER OBJECTS:


$ 117,632 $ 592,741TOTAL EXPENSES: $ 2,396 $ 774,005

$ 723,401





$ 471,271

(592,741) (2,396)(117,632)

$ 66,182 $ 76,970

$ 171,616

(774,005)$(50,604)

$ 121,012




Revision - 02/18/2016

Final Budget -

96


CONSTRUCTION FUND - DOYLE SCHOOL DIST 26

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 112,729 113,562 113,000 114,000


415100 INTEREST ON INVSTMNT-CHECKING 836 638 1,000 1,000

452201 TRANSFERS IN - G/F 11,425 11,261 11,261 11,288

452202 TRANSFERS IN - 2ND S/T 750,000 1,125,000 - -

$ 875,397 $ 126,888 $ 125,861 $ 1,250,762TOTAL REVENUES:

EXPENDITURES


4,467 4,541 4,541531300 PENSION FUND 4,623

143,694 38,657 -533400 ARCHITECT/ENGINEERING SVCS -


PURCH PROPERTY SVC:

782,192 1,322,858 -545000 CONSTRUCTION SERVICES -

19,909 16,376 -545001 CONSTRUCTION SERVICES-OTHER -

802,101 1,339,233 -TOTAL PURCH PROPERTY SVC -

PROPERTY:



OTHER OBJECTS:


$ 950,263 $ 1,382,432TOTAL EXPENSES: $ 4,541 $ 7,028

$ 126,888





$ 1,250,762

(1,382,432) (4,541)(950,263)

$ 875,397 $ 125,861

$ 247,363

(7,028)$ 119,860

$ 367,223




Revision - 02/18/2016

Final Budget -

97


CONSTRUCTION FUND - SPRINGFIELD SCHOOL DIST 27

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 117,292 121,723 122,000 126,000


415100 INTEREST ON INVSTMNT-CHECKING 873 683 1,000 1,000

452201 TRANSFERS IN - G/F 11,888 12,070 8,255 12,438

$ 130,476 $ 140,138 $ 131,955 $ 134,798TOTAL REVENUES:

EXPENDITURES


4,648 4,725 4,725531300 PENSION FUND 4,956


PURCH PROPERTY SVC:

- - -TOTAL PURCH PROPERTY SVC -

PROPERTY:



OTHER OBJECTS:


$ 4,648 $ 4,725TOTAL EXPENSES: $ 4,725 $ 7,606

$ 140,138





$ 134,798

(4,725) (4,725)(4,648)

$ 130,476 $ 131,955

$ 344,458

(7,606)$ 132,532

$ 476,990




Revision - 02/18/2016

Final Budget -

98


CONSTRUCTION FUND - FROST SCHOOL DIST 31

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 34,127 31,947 32,000 34,000



452201 TRANSFERS IN - G/F 3,459 3,168 6,382 3,332

$ 37,965 $ 37,832 $ 38,882 $ 35,381TOTAL REVENUES:

EXPENDITURES


1,352 1,375 1,375531300 PENSION FUND 1,301

- - 25,000533400 ARCHITECT/ENGINEERING SVCS 25,000


PURCH PROPERTY SVC:

17,170 - 10,000545001 CONSTRUCTION SERVICES-OTHER 10,000

17,170 - 10,000TOTAL PURCH PROPERTY SVC 10,000

PROPERTY:

- - -571000 LAND AND IMPROVEMENTS 710

- - -TOTAL PROPERTY 710

OTHER OBJECTS:




$ 18,522 $ 1,375TOTAL EXPENSES: $ 36,375 $ 37,011

$ 37,832





$ 35,381

(1,375) (36,375)(18,522)

$ 37,965 $ 38,882

$ 403,419

(37,011)$ 821

$ 404,240




Revision - 02/18/2016

Final Budget -

99


CONSTRUCTION FUND - FRENCH SETTLEMENT SCH DIST 32

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 80,273 83,247 83,000 82,000



452201 TRANSFERS IN - G/F 8,136 8,255 3,700 8,073

$ 89,304 $ 91,273 $ 87,900 $ 92,189TOTAL REVENUES:

EXPENDITURES


3,181 3,234 3,234531300 PENSION FUND 3,389


PURCH PROPERTY SVC:

15,626 - -545000 CONSTRUCTION SERVICES -

45,428 - -545001 CONSTRUCTION SERVICES-OTHER -

61,055 - -TOTAL PURCH PROPERTY SVC -

PROPERTY:



OTHER OBJECTS:


$ 64,236 $ 3,234TOTAL EXPENSES: $ 3,234 $ 5,109

$ 91,273





$ 92,189

(3,234) (3,234)(64,236)

$ 89,304 $ 87,900

$ 175,080

(5,109)$ 86,164

$ 261,244




Revision - 02/18/2016

Final Budget -

100


CONSTRUCTION FUND - MAUREPAS SCHOOL DIST 33

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

ORIGINAL

2015/2016

REVISED

2015/2016

REVENUES

411120 (2)RENEWABLE TAXES 37,197 37,310 37,000 37,000



452201 TRANSFERS IN - G/F 3,770 3,700 3,168 3,684

$ 41,378 $ 41,184 $ 40,668 $ 41,318TOTAL REVENUES:

EXPENDITURES


1,474 1,498 1,498531300 PENSION FUND 1,519


PURCH PROPERTY SVC:

- - -TOTAL PURCH PROPERTY SVC -

PROPERTY:

- - -571000 LAND AND IMPROVEMENTS 785

- - -TOTAL PROPERTY 785

OTHER OBJECTS:




$ 1,474 $ 1,498TOTAL EXPENSES: $ 1,498 $ 2,304

$ 41,184





$ 41,318

(1,498) (1,498)(1,474)

$ 41,378 $ 40,668

$ 209,045

(2,304)$ 38,880

$ 247,925




Revision - 02/18/2016

Final Budget -

101

SCHOOL FOOD SERVICE

102


SCHOOL FOOD SERVICE - FUND 09

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015ORIGINAL

2015/2016

REVISED

2015/2016

%

CHG

REVENUES

GENERAL:

415100 INTEREST ON INVSTMNT-CHECKING 250 282 241 250 -

419990 MISC REVENUE (LOCAL) 100,000 157,238 76,951 100,000 -

431150 MFP - SCHOOL LUNCH 402,250 402,250 402,250 402,250 -

449200 VALUE OF USDA COMMODITIES 762,567 749,924 755,643 762,567 -

452201 TRANSFERS IN - G/F 2,125,000 1,850,000 2,000,000 2,125,000 -

3,159,694 3,235,085 TOTAL GENERAL: 3,390,067 3,390,067

CHARGES FOR SERVICES:

416102 MEALS - LUNCH/STUDENT - ELEM 1,100,000 1,119,108 1,121,989 1,100,000 -

416103 MEALS - LUNCH/STUDENT - JR/HIG 950,000 921,060 930,738 950,000 -

416104 MEALS - LUNCH/ADULT - TEACHERS 170,000 153,040 176,681 170,000 -

416105 MEALS - LUNCH/ADULT - AT COST 35,000 32,228 36,886 35,000 -

416106 MEALS - BRKFT/STUDENT REDUCED 65,000 49,373 65,842 65,000 -

416107 MEALS - BRKFT/STUDENT PAID 210,000 187,095 211,812 210,000 -

416108 MEALS - BRKFT/ADULT - TEACHERS 4,000 2,111 4,092 4,000 -

416109 MEALS - BRKFT/ADULT - AT COST 200 346 254 200 -

416203 MISCELLANEOUS SALES 342,000 354,854 331,183 342,000 -

2,819,215 2,879,476 TOTAL CHARGES FOR SERVICES: 2,876,200 2,876,200

FEDERAL:

445151 FED'L REIM - SECTION 4 1,004,000 922,336 1,003,773 1,004,000 -

445152 FED'L REIM - SECTION 11 4,569,000 4,329,455 4,568,115 4,569,000 -

445153 FED'L REIM - BREAKFAST 1,661,000 1,447,976 1,662,130 1,661,000 -

6,699,766 7,234,018 TOTAL FEDERAL: 7,234,000 7,234,000

12,678,676 13,348,579TOTAL REVENUES:


Original Adoption -09/05/2013

Revision -

Final Budget -

13,500,267 13,500,267

103



REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015ORIGINAL

2015/2016

REVISED

2015/2016

%

CHG

EXPENDITURES

SALARIES:

1,334,759 1,306,463 1,361,940511100 OFF/ADMIN/MANAGERS 1,361,940 -

57,275 58,858 59,281511400 CLERICAL/SECRETARIAL 59,281 -

2,979,229 2,936,088 3,000,000511600 SERVICE WORKERS 3,000,000 -

29,599 29,599 29,600511900 OTHER SALARIES 29,600 -

185,725 103,657 10,000512300 SUBSTITUTE 10,000 -

4,586,587 4,434,664 4,460,821TOTAL SALARIES 4,460,821

BENEFITS:

937,888 987,563 1,050,000521000 GROUP INSURANCE 1,050,000 -

57,522 55,343 65,500522500 MEDICARE 55,000 -16.03

974,964 973,605 1,030,000523100 LA TEACHERS RETIREMENT 920,000 -10.68

10,812 11,248 11,500523300 LA SCHOOL EMP. RTM SYSTEM 11,500 -

11,993 10,779 11,500523900 DEFERRED COMP 11,500 -

340,437 243,582 250,000526000 WORKERS' COMPENSATION 250,000 -

12,602 15,158 25,000528100 SICK LEAVE SEVERANCE PAY 25,000 -

- - -528200 ANNUAL LEAVE SEVERANCE PAY 8,500 -


2,088 525 2,000530000 PURCHASED PROF/TECH SVCS 2,000 -

35,100 108,592 25,000534000 PURCHASED TECH SVC 20,000 -20.00


PURCH PROPERTY SVC:

35,549 29,577 40,000541100 WATER/SEWAGE 40,000 -

88,126 75,447 90,000542100 DISPOSAL SERVICES 90,000 -

- 575 -543000 REPAIR & MAINT - -

27,866 19,800 25,000544100 RENTAL OF LAND & BUILDINGS 25,000 -

OTHER PURCHASED SVC:

10,095 12,197 11,000553000 COMMUNICATIONS 8,000 -27.27

17,498 13,402 12,000555000 PRINTING & BINDING 9,000 -25.00

261 4,090 4,000558200 TRAVEL 2,000 -50.00

2,251 - -558240 TRAVEL - SFS SUPV & MGR. COOR - -

29,513 14,137 15,000558241 TRAVEL - SFS STAFF 15,000 -

104



REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015ORIGINAL

2015/2016

REVISED

2015/2016

%

CHG


292,553 331,917 332,000561000 M & S 332,000 -

11,333 8,887 8,500561040 M & S - SFS OFFICE 8,500 -

119,402 255,408 185,000561041 M & S - SFS KITCHEN 150,000 -18.92

11,009 26,551 60,000561042 M & S - SFS OTHER 60,000 -

12,687 25,064 20,000561043 SFS - SMALL EQUIPMENT 10,000 -50.00

- 3,856 -561500 TECHNOLOGY-RELATED SUPPLIES - -

359,297 341,256 365,000562000 ENERGY 365,000 -

4,076,179 4,688,614 4,400,000563100 PURCHASED FOOD 4,400,000 -

636,062 693,076 762,567563200 COMMODITIES 762,567 -


51,585 52,720 53,000589040 MISC-STORAGE 53,000 -

17,646 16,117 18,000589043 MISC-OTHER 18,000 -

- 100 -589044 MISC-UNIFORMS - -

55,073 53,503 40,000589045 MISC-EXTRA SALES 60,000 50.00


$ 12,823,979 $ 13,507,355TOTAL EXPENSES: 13,372,388 13,222,388

$ 13,500,267





$ 13,348,579 (13,507,355) (13,372,388)(12,823,979)

$ 12,678,676 $ 13,500,267

$ 206,141

(13,222,388) 277,879

$ 484,020

105

FEDERAL FUNDS

106


SPECIAL ED (IDEA) - FUND 06

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVENUES:

ORIGINAL

2015/2016

REVISED

2015/2016

%

CHG

3,733,01210010 - IDEA - 4,523,543 7,537,378 4,075,570 84.94

16,72210011 - IDEA - PSP 15,816 34,099 34,099 -

638,86110032 - EARLY INTERVENTION SERVICES 744,969 1,371,329 736,720 86.14

36,88010075 - IDEA HIGH RISK POOL 18,044 67,404 - -

32,86610079 - BELIEVE AND INCLUDE GRANT 21,712 - - -

4,66010082 - JUMP START - - - -

-10090 - OPPORTUNITY GRANT - 91,200 - -

$ 4,463,000 $ 5,324,084 $ 9,101,410TOTAL REVENUES:

EXPENSES:

10 - SALARIES 2,815,328 2,964,941 3,856,059 3,065,983 25.77

20 - BENEFITS 905,153 950,242 1,245,300 985,036 26.42

30 - PURCH PROF/TECH SVC 9,307 29,637 250,000 21,771 1,048.32

40 - PURCH PROPERTY SVC 17,896 31,511 400,000 25,000 1,500.00

50 - OTHER PURCHASED SVC 125,526 238,439 935,000 75,000 1,146.67

60 - MATERIALS & SUPPLIES 380,477 839,584 1,865,615 410,802 354.14

70 - PROPERTY 6,275 15,001 100,000 20,000 400.00

90 - OTHER USES OF FUNDS 203,036 254,729 449,436 242,797 85.11

$ 4,463,000 $ 5,324,084 $ 9,101,410TOTAL EXPENSES: $ 4,846,389

$ 4,846,389

- NET SURPLUS - -


ORIGINAL ADOPTION - 08/20/2015

REVISED BUDGET - 02/18/2016

FINAL BUDGET -

-

107


TITLE I - FUND 10

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVENUES:

ORIGINAL

2015/2016

REVISED

2015/2016

%

CHG

4,577,22910001 - TITLE I - NCLB 5,310,371 5,641,213 4,680,638 20.52

$ 4,577,229 $ 5,310,371 $ 5,641,213TOTAL REVENUES:

EXPENSES:

10 - SALARIES 2,284,017 2,444,292 2,519,919 2,550,383 -1.19

20 - BENEFITS 634,479 687,495 704,063 761,271 -7.51

30 - PURCH PROF/TECH SVC 123,001 134,630 159,150 154,400 3.08

40 - PURCH PROPERTY SVC 4,000 7,412 11,150 11,150 -

50 - OTHER PURCHASED SVC 112,212 94,343 162,500 127,600 27.35

60 - MATERIALS & SUPPLIES 1,207,452 1,685,483 1,800,643 840,369 114.27


$ 4,577,229 $ 5,310,371 $ 5,641,213TOTAL EXPENSES: $ 4,680,638

$ 4,680,638

- NET SURPLUS - -




FINAL BUDGET -

-

108


SPECIAL FEDERAL FUNDS - FUND 11

REVISED BUDGET

2015/2016

ACTUAL

2013/2015

ACTUAL

2014/2015

REVENUES:

ORIGINAL

2015/2016

REVISED

2015/2016

%

CHG

129,85510017 - ADULT ED (FEDERAL) 118,922 106,661 118,922 -10.31

75,22610020 - PRESCHOOL FLOWTHRU 63,121 110,951 65,081 70.48

270,00910023 - CARL PERKINS (VOCATIONAL) 297,069 258,701 258,701 -

2,09010036 - STRATEGIES TO EMPOWER - - - -

958,24310042 - LA 4 GRANT 1,042,354 1,775,730 980,120 81.17

47,10310061 - HURRICANE EDUCATOR ASSIT 630 - - -

7,86610076 - LA STATE PERSONNEL 30,000 30,000 30,000 -

1,45510080 - LA STRIVING READERS - 1,455 1,455 -

4,00810081 - RACE TO THE TOP - 4,008 4,008 -

10,64210083 - ADULT EDUCATION FED 15,122 - - -

52,18210084 - AP SUMMER INSTITUTE 12,350 - - -

-10085 - ADULT ED LEADERSHIP FUND - 26,041 5,000 420.82

-10086 - AP LOW INCOME EXAM FEE 8,325 - - -

-10087 - EARLY CHD COMMUNITY 8,994 34,112 34,112 -

-10088 - EARLY CHD LEAD AGENCY - 28,288 28,288 -

$ 1,558,679 $ 1,596,887 $ 2,375,947TOTAL REVENUES:

EXPENSES:

10 - SALARIES 830,358 863,605 1,435,901 875,795 63.95

20 - BENEFITS 361,406 380,923 613,662 353,161 73.76

30 - PURCH PROF/TECH SVC 8,295 21,975 30,951 42,362 -26.94

40 - PURCH PROPERTY SVC - - 6,000 - -


60 - MATERIALS & SUPPLIES 123,590 101,106 71,924 76,330 -5.77

70 - PROPERTY 26,005 27,813 - - -

80 - OTHER OBJECTS - 326 27,699 3,000 823.29


$ 1,558,679 $ 1,596,887 $ 2,375,947TOTAL EXPENSES: $ 1,525,687

$ 1,525,687

- NET SURPLUS - -




FINAL BUDGET -

-

109


OTHER FEDERAL NCLB FUNDS - FUND 12

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVENUES:

ORIGINAL

2015/2016

REVISED

2015/2016

%

CHG

498,12210007 - TITLE II - EISENHOWER 429,556 1,930,241 754,519 155.82

55,59610050 - TITLE III - ENGLISH 2ND 41,607 47,026 46,229 1.72

1,91510051 - TITLE III - IMMIGRANT SET ASIDE 1,845 3,724 3,724 -

-10053 - TITLE I PART C - MIGRANT - 35,345 35,345 -

$ 555,633 $ 473,008 $ 2,016,336TOTAL REVENUES:

EXPENSES:

10 - SALARIES 233,760 183,756 771,606 392,116 96.78

20 - BENEFITS 67,370 49,041 179,558 115,860 54.98

30 - PURCH PROF/TECH SVC 32,137 88,744 521,389 151,247 244.73


60 - MATERIALS & SUPPLIES 20,321 19,282 107,687 51,660 108.45


$ 555,633 $ 473,008 $ 2,016,336TOTAL EXPENSES: $ 839,817

$ 839,817

- NET SURPLUS - -




FINAL BUDGET -

-

110

STATE FUNDS

111


8(G) FUNDS - FUND 13

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVENUES:

ORIGINAL

2015/2016

REVISED

2015/2016

%

CHG

249,63020001 - 8(G) MODEL EARLY CHILDHOOD 252,045 284,793 284,793 -

45,88020053 - AP EXAM FEE REIMBURSEMENT 30,986 - - -

25,30820082 - JUMP START - - - -

$ 320,818 $ 283,031 $ 284,793TOTAL REVENUES:

EXPENSES:

10 - SALARIES 182,188 173,047 200,288 200,288 -

20 - BENEFITS 67,442 78,998 84,505 84,505 -

30 - PURCH PROF/TECH SVC 45,880 30,986 - - -

50 - OTHER PURCHASED SVC 10,000 - - - -

60 - MATERIALS & SUPPLIES 15,308 - - - -

$ 320,818 $ 283,031 $ 284,793TOTAL EXPENSES: $ 284,793

$ 284,793

- NET SURPLUS - -




FINAL BUDGET -

-

112


OTHER STATE PROGRAMS - FUND 14

REVISED BUDGET

2015/2016

ACTUAL

2013/2014

ACTUAL

2014/2015

REVENUES:

ORIGINAL

2015/2016

REVISED

2015/2016

%

CHG

312,066GF TRANSFER TO ED EXCELLENCE - - - -

1,001,99710042 - LA 4 GRANT 917,886 184,510 980,120 -81.17

-10087 - EARLY CHD COMMUNITY 21,000 31,488 31,488 -

-10088 - EARLY CHD LEAD AGENCY - 26,112 26,112 -

66,15220012 - SP ED EXTENDED SUMMER 89,416 105,305 105,305 -

86,57620019 - ADULT ED (STATE) 69,261 69,261 69,261 -

406,07720022 - EDUCATION EXCELLENCE 945,012 439,511 439,511 -

-20088 - EARLY CHD PILOT TECHNOLOGY 11,000 - - -

$ 1,872,867 $ 2,053,575 $ 856,187TOTAL REVENUES:

EXPENSES:

10 - SALARIES 1,178,105 1,130,907 423,691 1,062,208 -60.11

20 - BENEFITS 492,135 469,788 287,973 552,740 -47.90

30 - PURCH PROF/TECH SVC 2,294 6,300 3,000 17,000 -82.35

50 - OTHER PURCHASED SVC 45,330 337,951 7,000 7,000 -

60 - MATERIALS & SUPPLIES 73,337 108,629 107,473 7,249 1,382.64

70 - PROPERTY 81,667 - - - -

80 - OTHER OBJECTS - - 27,050 5,600 383.04

$ 1,872,867 $ 2,053,575 $ 856,187TOTAL EXPENSES: $ 1,651,797

$ 1,651,797

- NET SURPLUS - -




FINAL BUDGET -

-

113

· 2015/16 Revised Annual Operating Budget . Budget & Goals Committee Meeting . February 17, 2016...

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