2021-2022 ICTC Budget - Final Draft

2021-2022BUDGET

Indiana County Technology Center

Page(s)BUDGET NARRATIVE 1-3

MEMBER SHARE SUMMARY 4

EXPENDITURE "HIGHLIGHTS" 5

SUMMARY OF ANTICIPATED REVENUES 6

FUND BALANCE 7

SUMMARY BY FUNCTION 8

SUMMARY BY OBJECT 9

SPECIAL EDUCATION 10

VOCATIONAL EDUCATION 11

ADULT EDUCATION 12

SUPPORT SERVICES 13-18

OPERATION & MAINTENANCE/BUILDING-GROUNDS IMPROVEMENTS 19-20

STUDENT ACTIVITIES 21

DEBT SERVICE 22

BUDGETARY RESERVE & GRAND TOTALS 23

Indiana County Technology Center2021-2022 Budget

INDEX

Indiana County Technology Center 2021-2022 Budget

NARRATIVE

Our Administrative team spends significant time with each staff member discussing program needs moving into a new fiscal year, with the goals of ensuring efficiency of operation and avoiding budget inflation that can occur when budget lines are simply carried forward. Our review also identifies necessary adjustments to align budget categories/amounts with actual activity experienced during the current fiscal year.

This process generated the 2021-2022 Indiana County Technology Center Operational Budget. Estimated revenues and appropriations by state mandated function are as follows:

Estimated Revenues Local Sources (including Member District Contributions) $6,189,755 State & Federal Sources (including FICA/PSERS Reimbs) $ 728,784_ Total Budgeted Revenues $6,918,539

Budgeted Expenditures Operational Appropriations by Function Special Instructional Programs (1200) $ 291,319

Vocational Programs (1300) $2,453,363 Support Services (2100, 2200, 2300, 2400, 2500, & 2800) $1,303,802 Adult Education Programs (1600) $1,899,207 Operation & Maintenance/Repairs (2600 & 4600) $ 635,511 Student Activities (3200) $ 12,274

Debt Service (5100) $ 355,580 Budgetary Reserve (5900) $ 100,000 Total Budgeted Expenditures $7,051,056*

*The difference between Revenues and Expenditures represents $132,516 of budgeted fund balance use.

The 2021-2022 Operational Budget reflects an overall budgeted expenditure increase of $258,027 (3.8%), with a $71,350 (1.86%) increase in Member District Contributions, compared to 2020-2021. The $7,051,056 Operational Budget includes Post-Secondary activity, which is self-sustaining and not funded by the member districts. The secondary portion of the budget is $5,151,849, with Member Districts providing $4,252,812 of the required revenues ($3,897,232 Member Share plus $355,580 Debt Service allocation). The remaining revenue is generated from program activities & interest, received through grants and state/federal subsidies, or covered by budgeted use of fund balance. Annual appropriations in the budget laps at year-end, except for any encumbered amounts.

Significant Factors

The 2021/2022 Budget includes several significant changes, including a projected 7% increase in healthcare premiums and reductions in amounts budgeted for unemployment compensation and workers compensation. The healthcare increase is partially offset by updating amounts budgeted for dependent coverage to actual.

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Food purchases for the Culinary Arts program have been increased by $12,000 and revenue has been increased by $7,000 to reflect estimated activity for the program that had not been included in the budget previously.

One-time revenue of $20,736 from a Highmark loyalty credit is budgeted and fund balance use decreased by the same amount to avoid creating an imbalance of that amount for 2022-23.

There are two Capital Purchases included in the Budget, both covered by Fund Balance: Parking Lot Repairs: $37,500 of $50,000 planned for 2020-21 but not occurring until 2021-

2022. Repairs to our front lot and bus loop will be necessary regardless of anyimprovements made to common areas at the conclusion of construction.

Barn roof replacement - $15,000

Budget methodologies

Projected expenditures and revenues for 2020/2021 in total to be as budgeted, with theexception of capital purchase adjustments known.

Refined (increased/decreased) budget lines from prior year when there was clear evidenceto support an adjustment. Otherwise, budgeted amounts maintained at prior year level.

Approached budgeting for costs in a conservative manner (i.e. healthcare at actual currentenrollment levels - single, two person, etc.). The Budgetary Reserve is key in covering itemssuch as a change in enrollment or an unexpected retirement payout.

Identified supply and/or equipment items as wants versus needs, and budgeted for needs.

Member District Share

The 2021-2022 Operational Budget reflects an increase in Member District Contributions of $71,350 (1.86%) as compared to 2020-2021. Each district’s share of the Member District Contributions portion is determined annually through a formula outlined in the ICTC Articles of Agreement, which takes into consideration district enrollment and the number of students enrolled at the ICTC over a three year weighted average. Member districts may experience an individual percentage increase that is lower or higher than the overall increase depending on enrollment at their home district and enrollment at ICTC.

15%

11%

24%18%

10%

9%

13%

2021‐2022 Share per Member District (% of $3,897,232)

Blairsville/Saltsburg

Homer Center

Indiana Area

Marion Center

Penns Manor

Purchase Line

United Area

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The dollar amount due from each district is summarized below, with more detail provided on Page 4.

2021-2022 Member Share Change from Prior Year Blairsville/Saltsburg $ 586,086 ($ 465) Homer Center $ 442,493 $41,218 Indiana Area $ 927,987 $54,425 Marion Center $ 691,926 ($ 9,021) Penns Manor $ 396,697 $ 270 Purchase Line $ 337,565 ($10,563) United Area $ 514,478__ ($ 4,514)

$3,897,232 $ 71,350

District

3-year Average

Enrollment

3-year Average

ICTC ADM SharePenns Manor

AllocationPurchase Line

Allocation

Total Share 2021-2022

Operational Budget

$ Amount Increase

(Decrease)

% Change from prior

Year

Proposed 2021-2022PDE Voc.

Ed. Subsidy

Estimated Actual Cost per District

after Subsidy

Blairsville/Saltsburg 336 66.395 $603,479 ($8,855) ($8,537) $586,087 ($466) -0.08% $85,131 $500,956

Homer Center 215 57.944 $455,596 ($6,672) ($6,432) $442,493 $41,219 10.27% $76,062 $366,431

Indiana Area 663 78.656 $955,617 ($14,068) ($13,562) $927,987 $54,426 6.23% $76,859 $851,128

Marion Center 303 97.248 $712,393 ($10,420) ($10,046) $691,926 ($9,020) -1.29% $126,835 $565,091

Penns Manor 192 39.895 $353,930 $47,772 ($5,005) $396,697 $269 0.07% $52,314 $344,383

Purchase Line 184 26.637 $286,503 $0 $51,062 $337,565 ($10,564) -3.03% $37,483 $300,082

United Area 252 67.029 $529,715 ($7,757) ($7,479) $514,479 ($4,513) -0.87% $97,811 $416,668

Totals 2,145 434 $3,897,232 $0 $0 $3,897,232 $71,350 $552,495 $3,344,737

Total Proposed Budget $7,051,056Anticipated Revenues Excluding Member Share and Voc. Ed. Subsidy $3,153,823Total Member Share $3,897,232

1.860%

District

3-year Average

Enrollment

3-year Average

ICTC ADM SharePenns Manor

AllocationPurchase Line

Allocation Total Share

% Change from prior

Year

PDE EstimatedVoc. Ed. Subsidy

Estimated Actual Cost

to each District

Blairsville/Saltsburg 342 65.052 $604,394 ($9,095) ($8,747) $586,553 0.15% $85,131 $501,422

Homer Center 211 48.844 $413,469 ($6,217) ($5,978) $401,274 3.77% $76,062 $325,212

Indiana Area 652 69.529 $900,198 ($13,575) ($13,062) $873,561 0.75% $76,859 $796,702

Marion Center 313 96.025 $722,224 ($10,848) ($10,429) $700,947 0.34% $126,835 $574,112

Penns Manor 195 39.072 $353,774 $47,772 ($5,119) $396,427 5.97% $52,314 $344,113

Purchase Line 186 28.603 $297,066 $0 $51,062 $348,128 -2.78% $37,483 $310,645

United Area 256 66.432 $534,757 ($8,037) ($7,728) $518,992 8.07% $97,811 $421,181

Totals 2,156 414 $3,825,882 $0 $0 $3,825,882 $552,495 $3,273,387

2020-2021 Budget (For Comparison Purposes Only)

2021-2022 Budget


MEMBER SHARE SUMMARY

Page 4 of 23

Budgeted Projected Local Share Grant Share Total BudgetDescription by Major Function and Object 2020-2021 Expenditures 2021-2022 2021-2022 2021-2022

Salaries & Wages 2,531,228 2,531,228 2,596,169 48,788 2,644,957 113,729 Medical Insurance 964,182 964,182 960,972 22,937 983,910 19,728 Retirement Contributions 861,341 861,341 894,767 17,047 911,814 50,473All other benefits 315,574 315,574 294,539 5,543 300,082 -15,492Expenditures other than salaries, wages, and benefits 2,120,704 2,083,225 2,144,608 65,685 2,210,293 89,589

6,793,029 6,755,550 6,891,055 160,000 7,051,056 258,027


Salaries & Wages 1,968,587 1,968,587 1,979,173 48,788 2,027,961 59,374 Medical Insurance 793,951 793,951 745,059 22,937 767,997 -25,954 Retirement Contributions 667,175 667,175 679,190 17,047 696,237 29,062All other benefits 252,029 252,029 231,515 5,543 237,058 -14,971Expenditures other than salaries, wages, and benefits 1,397,081 1,359,602 1,356,911 65,685 1,422,596 25,515

5,078,823 5,041,344 4,991,848 160,000 5,151,849 73,026


Salaries & Wages 562,641 562,641 616,996 0 616,996 54,355 Medical Insurance 170,231 170,231 215,913 0 215,913 45,682 Retirement Contributions 194,166 194,166 215,577 0 215,577 21,411All other benefits 63,545 63,545 63,024 0 64,852 1,307Expenditures other than salaries, wages, and benefits 723,623 723,623 787,697 0 785,870 62,247

1,714,206 1,714,206 1,899,207 0 1,899,207 185,001

3/16/2021

6:51 PM

$ change from PY Budget

Adult Ed ONLY


EXPENDITURE "HIGHLIGHTS"


ICTC Totals


Secondary ONLY

Page 5 of 23

2020-2021Budgeted

2020-2021Projected

2021-2022 Budget

Interest Earnings $5,000 $5,000 $5,000

Program Generated (Miscellaneous) Income $5,000 $5,000 $12,000

Refund of Prior Year Expense $0 $0 $20,736

Federal and State Grants $160,000 $160,000 $160,000

Non-Participating District Tuition $0 $0 $0

Social Security Reimbursement (Secondary Salaries) $101,661 $101,661 $102,054

Retirement Reimbursement (Secondary Salaries) $458,603 $458,603 $466,730

Secondary General Fund Balance Usage $165,000 $127,521 $132,516

Adult Education Fund Balance Usage $0 $0 $0.

Adult Education Revenue $1,714,205 $1,714,205 $1,899,207 *

Debt Service Reimbursement from Member Districts $357,678 $357,678 $355,580

TOTAL ANTICIPATED REVENUES $2,967,147 $2,929,668 $3,153,823

Total Proposed Budget $6,793,029 $7,051,056

Anticipated Revenunes (from above) $2,967,147 $3,153,823

MEMBER DISTRICT CONTRIBUTIONS $3,825,882 $3,897,232 **

.

Notes: * Adult Education revenue budgeted equal to Adult Education Expenses.

** Actual Member (and non-Member) District Contributions are reduced each year by Vocational Ed Subsidy received by ICTC on districts' behalf. The proposed 2021-2022 Vocational Ed Subsidy is equal to the 2020-2021 estimate $552,495

3/16/2021

6:51 PM


SUMMARY OF ANTICIPATED REVENUES

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Nonspendable Unassigned

Prepaid Expenses

Secondary Unassigned

Student Expenses

Adult Education

Capital Purchases

Pre-Development & Construction

General Fund Total

Ending 08-09 2,529 1,356,780 1,698 300,000 - 1,661,007 Excess (Deficit) 09-10 22,170 (54,161) 90,740 - - 58,749 Ending 09-10 24,699 1,302,619 92,438 300,000 - 1,719,756 Excess (Deficit) 10-11 (6,476) (19,367) 311,747 - - 285,903 Ending 10-11 18,223 1,283,252 404,184 300,000 - 2,005,659 Excess (Deficit) 11-12 17,742 (207,623) 220,708 - - 30,827 Ending 11-12 35,965 1,075,629 624,892 300,000 - 2,036,486 Excess (Deficit) 12-13 (5,701) (246,282) 163,662 - - (88,321) Ending 12-13 30,263 829,348 788,554 300,000 - 1,948,165 Excess (Deficit) 13-14 (19,523) (388,958) 123,627 - - (284,853) Ending 13-14 10,740 440,390 912,181 300,000 - 1,663,311 Fund Balance Commitment - - (600,000) - 600,000 - Excess (Deficit) 14-15 16,619 (407,072) (167,480) - (58,807) (616,740) Ending 14-15 27,359 33,318 144,701 300,000 541,193 1,046,571 Transfer 193,668 (193,668) Excess (Deficit) 15-16 (14,255) (226,986) (17,074) (12,050) (270,365) Ending 15-16 13,104 (0) 127,627 106,332 529,143 776,206 Transfer 106,332 (106,332) - Transfer 500,000 (500,000) - Transfer 373,495 (373,495) - Excess (Deficit) 16-17 80,399 (379,061) (298,662) Ending 16-17 (with PP Adjs) 93,503 100,766 254,132 - 29,143 477,544 Transfer 29,143 (29,143) - Transfer 70,857 (70,857) - Excess (Deficit) 17-18 (28,122) 265,347 237,225 Fund Balance Assignment (6,471) 6471 - Prepaid Expenses (92,407) 92,407 - Ending 17-18 1,096 258,580 6,471 448,622 - 714,769 Transfer 133,275 (133,275) - Excess (Deficit) 18-19 200,465 107,848 308,313 Fund Balance Assignment (1,072) 1,072 - Prepaid Expenses (1,096) 1,096 - Ending 18-19 0 592,344 7,543 423,195 - 1,023,082 Fund Balance Commitment 300,000 300,000 Excess (Deficit) 19-20 418 101,957 (1,270) (83,554) 17,551 Ending 19-20 418 694,301 6,273 339,641 300,000 - 1,340,633 Excess (Deficit) 20-21 - Projected (418) (100,000) - (100,418) Comitted/Assigned Fund Balance Use (5,500) (22,021) (27,521) Ending 20-21 (Projected) 0 594,301 773 339,641 277,979 - 1,212,694 Excess (Deficit) 21-22 - Budgeted (79,264) (79,264)Fund Balance Use (773) (52,479) (53,252) Ending 21-22 (Budgeted) 0 515,037 0 339,641 225,500 0 1,080,178

Five Percent (5%) of Total Proposed Budget (Less BR) $347,553Ten Percent (10%) of Total Proposed Budget (Less BR) $695,106

Five Percent (5%) of Secondary Budget (Less BR) $252,592Ten Percent (10%) of Secondary Budget (Less BR) $505,185

Five Percent (5%) of Post-Secondary Budget $94,960Ten Percent (10%) of Post-Secondary Budget $189,921

3/16/2021

6:51 PM

Indiana County Technology Center

FUND BALANCE

2021-2022 Budget

Assigned Committed

Page 7 of 23

Budgeted Projected Budgeted2020-2021 Expenditures 2021-2022 $ Change % Change

1200 Special Instructional Programs 283,893$ 283,893$ 291,319$ 7,426$ 2.62%

1300 Vocational Programs 2,374,233 2,374,233 2,453,363 79,130 3.33%

1600 Adult Education Programs 1,714,206 1,714,206 1,899,207 185,001 10.79%

2100 Support Services - Pupil Personnel 178,043 178,043 182,142 4,099 2.30%

2200 Support Services - Instructional Staff 86,078 86,078 83,386 (2,692) -3.13%

2300 Support Services - Administration 570,364 570,364 572,265 1,901 0.33%

2400 Support Services - Pupil Health 37,578 37,578 29,611 (7,967) -21.20%

2500 Support Services - Business Office 289,871 289,871 292,103 2,232 0.77%

2600 Operation & Maintenance of Plant 572,601 572,601 563,432 (9,169) -1.60%

2800 Support Services - Central 141,854 141,854 144,295 2,441 1.72%

3200 Student Activities 15,030 15,030 12,274 (2,756) -18.34%

4000 Facilities Acquisition, Construction & Improvement 71,600 34,121 72,079 479 0.67%

5100 Debt Service (Principal & Interest) 357,678 357,678 355,580 (2,098) -0.59%

5900 Budgetary Reserve 100,000 100,000 100,000 0 0.00%

6,793,029$ 6,755,550$ 7,051,056$ 258,027$ 3.80%

Description by Function

CY Budget Increase / (Decrease) from PY


SUMMARY BY FUNCTION

Page 8 of 23

Budgeted Projected Budgeted2020-2021 Expenditures 2021-2022 $ Change % Change

100 Personnel Services - Salaries 2,531,228 2,531,228$ 2,644,957$ 113,729$ 4.49%

200 Personnel Services - Employee Benefits 2,141,097 2,141,097 2,195,806 54,709$ 2.56%

300 Purchased Professional & Technical Services 586,694 586,694 623,640 36,946$ 6.30%

400 Purchased Property Services 175,200 137,721 191,165 15,965$ 9.11%

500 Other Purchased Services 156,942 156,942 157,777 835$ 0.53%

600 Supplies 623,755 623,755 667,595 43,840$ 7.03%

700 Property/Equipment 81,510 81,510 64,504 (17,006)$ -20.86%

800 Other Objects 176,603 176,603 180,612 4,009$ 2.27%

900 Other Financing Uses (Bond Principal) 320,000 320,000 325,000 5,000$ 1.56%

6,793,029$ 6,755,550$ 7,051,056$ 258,027$ 3.80%

Description by Object

CY Budget Increase / (Decrease) from PY


SUMMARY BY OBJECT

Page 9 of 23

Budgeted Projected Local Share Grant Share Total Budget2020-2021 Expenditures 2021-2022 2021-2022 2021-2022

1200 121 Professional Educational Salary (Reg) 147,958 147,958 152,397 0 152,3971200 122 Professional Educational Salary (Temp) 0 0 0 0 01200 211 Medical Insurance 58,761 58,761 60,321 0 60,3211200 212 Dental Insurance 1,850 1,850 1,686 0 1,6861200 213 Life Insurance 210 210 192 0 1921200 214 Income Protection Insurance 459 459 473 0 4731200 215 Vision Care Insurance 324 324 330 0 3301200 220 Social Security & Medicare Contributions 11,319 11,319 11,659 0 11,6591200 230 Retirement Contributions 51,060 51,060 53,248 0 53,2481200 240 Tuition Reimbursement 0 0 0 0 01200 250 Unemployment Compensation 1,243 1,243 0 0 01200 260 Workmen's Compensation 1,109 1,109 914 0 9141200 300 Purchased Professional Services 0 0 3,600 0 3,6001200 360 Employee Training & Development 3,950 3,950 350 0 3501200 438 Repair & Upgrade of MIS Equipment 0 0 0 0 01200 442 Lease of Equipment 0 0 0 0 01200 513 Contract Carriers 150 150 150 0 1501200 530 Communications 650 650 650 0 6501200 540 Advertising 0 0 0 0 01200 580 Travel 3,000 3,000 3,500 0 3,5001200 610 General Supplies 350 350 350 0 3501200 618 Admin Software & Licensing 0 0 0 0 01200 635 Meals/Refreshments 1,000 1,000 1,000 0 1,0001200 640 Books & Periodicals 250 250 250 0 2501200 648 Educational Software 0 0 0 0 01200 650 Supplies and Fees - Tech Related 0 0 0 0 01200 750 Equipment - Original 0 0 0 0 01200 760 Equipment - Replacement 0 0 0 0 01200 758 MIS Equipment - Original 0 0 0 0 01200 768 MIS Equipment - Replacement 0 0 0 0 01200 810 Dues and Fees 250 250 250 0 250

283,893 283,893 291,319 0 291,319


SUMMARY BY MAJOR FUNCTION AND OBJECT

Function 1200 - Special Education Programs

Description by Major Function and Object

Page 10 of 23




1300 121 Professional Educational Salary (Reg) 974,370 974,370 1,013,676 0 1,013,6761300 122 Professional Educational Salary (Temp) 1,885 1,885 6,332 0 6,3321300 182 Service Activites (Temp) 4,320 4,320 4,320 0 4,3201300 191 Instructional Assistant Salary (Reg) 160,740 160,740 113,503 48,788 162,2911300 211 Medical Insurance 415,677 415,677 385,058 22,937 407,9961300 212 Dental Insurance 15,946 15,946 12,724 978 13,7021300 213 Life Insurance 1,919 1,919 1,625 128 1,7531300 214 Income Protection Insurance 3,004 3,004 3,127 0 3,1271300 215 Vision Care Insurance 3,564 3,564 3,218 413 3,6311300 220 Social Security & Medicare Contributions 87,310 87,310 87,047 3,732 90,7791300 230 Retirement Contributions 393,868 393,868 397,560 17,047 414,6071300 240 Tuition Reimbursement 0 0 0 0 01300 250 Unemployment Compensation 9,587 9,587 1,998 0 1,9981300 260 Workmen's Compensation 8,556 8,556 6,827 292 7,1191300 300 Purchased Professional Services 6,750 6,750 4,624 0 4,6241300 360 Employee Training & Development 4,900 4,900 4,900 0 4,9001300 432 Repairs & Maintenance Services of Equip. 2,800 2,800 4,450 0 4,4501300 448 Lease of Equipment 17,500 17,500 17,500 0 17,5001300 513 Contract Carriers 2,450 2,450 2,450 0 2,4501300 530 Communications 700 700 700 0 7001300 540 Advertising 0 0 0 0 01300 580 Travel 4,725 4,725 6,325 0 6,3251300 610 General Supplies 147,746 147,746 155,447 22,628 178,0751300 618 Admin Software & Licensing 0 0 0 0 01300 631 Food 0 0 0 0 01300 640 Books & Periodicals 8,130 8,130 11,617 3,366 14,9831300 648 Educational Software 0 0 0 0 01300 650 Supplies and Fees - Tech Related 24,071 24,071 20,527 0 20,5271300 750 Equipment - Original 1,460 1,460 0 2,697 2,6971300 760 Equipment - Replacement 31,250 31,250 0 5,899 5,8991300 758 MIS Equipment - Original 0 0 0 3,595 3,5951300 768 MIS Equipment - Replacement 22,000 22,000 0 27,500 27,5001300 810 Dues and Fees 19,005 19,005 27,807 0 27,807

2,374,233 2,374,233 2,293,362 160,000 2,453,363

Function 1300 - Vocational Education Programs


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1600 111 Administrative Salary (Regular) 171,038 171,038 173,299 0 173,2991600 121 Professional Educational Salary (Reg) 239,763 239,763 301,583 0 301,5831600 122 Professional Educational Salary (Temp) 84,151 84,151 76,812 0 76,8121600 141 Technical (Reg) 0 0 0 0 01600 151 Office/Clerical Salary (Regular) 67,689 67,689 65,302 0 65,3021600 191 Instructional Assistant Salary (Reg) 0 0 0 0 01600 211 Medical Insurance 170,231 170,231 215,913 0 215,9131600 212 Dental Insurance 7,562 7,562 7,702 0 7,7021600 213 Life Insurance 1,093 1,093 1,136 0 1,1361600 214 Income Protection Insurance 1,482 1,482 1,674 0 1,6741600 215 Vision Care Insurance 1,417 1,417 1,609 0 1,6091600 220 Social Security & Medicare Contributions 43,042 43,042 47,200 0 47,2001600 230 Retirement Contributions 194,166 194,166 215,577 0 215,5771600 240 Tuition Reimbursement 0 0 0 0 01600 250 Unemployment Compensation 4,728 4,728 0 0 01600 260 Workmen's Compensation 4,221 4,221 3,704 0 3,7041600 290 Other Current Employee Benefits 1,452 1,452 1,827 0 1,8271600 300 Purchased Professional Services 232,441 232,441 249,590 0 249,5901600 360 Employee Training & Development 7,304 7,304 6,804 0 6,8041600 323 Education Srvc-Other Education Agencies 162,760 162,760 200,307 0 200,3071600 430 Repair and Maintenance 0 0 500 0 5001600 440 Rentals 600 600 600 0 6001600 441 Rental of Land and Buildings 30,500 30,500 43,500 0 43,5001600 442 Lease of Equipment 0 0 0 0 01600 448 Lease - Hardware & Related Tech. Svcs 7,272 7,272 7,272 0 7,2721600 523 Insurance 0 0 0 0 01600 530 Communications 3,572 3,572 4,072 0 4,0721600 540 Advertising 27,749 27,749 22,609 0 22,6091600 550 Printing and Binding 3,750 3,750 4,500 0 4,5001600 580 Travel 19,220 19,220 19,720 0 19,7201600 590 Other Purchased Services 0 0 0 0 01600 610 General Supplies 92,524 92,524 74,496 0 74,4961600 618 Admin Software & Licensing 1,700 1,700 0 0 01600 626 Fuel (Gasoline) 0 0 1,000 0 1,0001600 635 Meals / Refreshments 1,300 1,300 3,500 0 3,5001600 640 Books and Periodicals 85,492 85,492 106,687 0 106,6871600 648 Educational Software 0 0 0 0 01600 650 Supplies and Fees - Tech Related 20,067 20,067 17,950 0 17,9501600 750 Equipment - Original 6,200 6,200 2,000 0 2,0001600 760 Equipment - Replacement 4,500 4,500 6,363 0 6,3631600 758 MIS Equipment - Original 1,000 1,000 0 0 01600 768 MIS Equipment - Replacement 2,000 2,000 3,000 0 3,0001600 810 Dues and Fees 12,220 12,220 11,400 0 11,400

1,714,206 1,714,206 1,899,207 0 1,899,207


Function 1600 - Adult Education Programs

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2100 121 Professional Educational Salary (Reg) 90,973 90,973 93,702 0 93,7022100 122 Professional Educational Salary (Temp) 0 0 0 0 02100 151 Office/Clerical Salary (Regular) 0 0 0 0 02100 211 Medical Insurance 29,381 29,381 30,160 0 30,1602100 212 Dental Insurance 925 925 843 0 8432100 213 Life Insurance 105 105 96 0 962100 214 Income Protection Insurance 268 268 276 0 2762100 215 Vision Care Insurance 162 162 165 0 1652100 220 Social Security & Medicare Contributions 6,960 6,960 7,169 0 7,1692100 230 Retirement Contributions 31,395 31,395 32,740 0 32,7402100 240 Tuition Reimbursement 0 0 0 0 02100 250 Unemployment Compensation 764 764 0 0 02100 260 Workmen's Compensation 682 682 562 0 5622100 300 Purchased Professional Services 0 0 0 0 02100 360 Employee Training & Development 350 350 350 0 3502100 448 Lease of Hardware Tech Related Equip/Srv 3,228 3,228 3,228 0 3,2282100 449 Other Rentals 300 300 300 0 3002100 513 Contract Carriers 150 150 150 0 1502100 530 Communications 900 900 900 0 9002100 540 Advertising 1,500 1,500 1,500 0 1,5002100 580 Travel 1,000 1,000 1,000 0 1,0002100 610 General Supplies 5,000 5,000 5,000 0 5,0002100 635 Meals/Refreshments 1,500 1,500 1,500 0 1,5002100 640 Books and Periodicals 250 250 250 0 2502100 650 Supplies and Fees - Tech Related 2,000 2,000 2,000 0 2,0002100 750 Equipment - Original 0 0 0 0 02100 760 Equipment - Replacement 0 0 0 0 02100 758 MIS Equipment - Original 0 0 0 0 02100 768 MIS Equipment - Replacement 0 0 0 0 02100 810 Dues and Fees 250 250 250 0 250

178,043 178,043 182,142 0 182,142


Function 2100 - Support Services - Pupil Personnel

Page 13 of 23




2200 121 Professional Educational Salary (Reg) 0 0 0 0 02200 122 Professional Educational Salary (Temp) 2,519 2,519 0 0 02200 131 Prof./Tech. Database Dev & Maint 35,242 35,242 35,880 0 35,8802200 211 Medical Insurance 10,395 10,395 10,695 0 10,6952200 212 Dental Insurance 925 925 843 0 8432200 213 Life Insurance 105 105 96 0 962200 214 Income Protection Insurance 109 109 111 0 1112200 215 Vision Care Insurance 162 162 165 0 1652200 220 Social Security & Medicare Contributions 2,889 2,889 2,745 0 2,7452200 230 Retirement Contributions 13,032 13,032 12,536 0 12,5362200 240 Tuition Reimbursement 16,000 16,000 16,000 0 16,0002200 250 Unemployment Compensation 317 317 0 0 02200 260 Workmen's Compensation 283 283 215 0 2152200 300 Purchased Professional Services 300 300 300 0 3002200 580 Travel 1,400 1,400 1,400 0 1,4002200 610 General Supplies 800 800 800 0 8002200 635 Meals/Refreshments 800 800 800 0 8002200 640 Books and Periodicals 800 800 800 0 8002200 750 Equipment - Original 0 0 0 0 02200 760 Equipment - Replacement 0 0 0 0 02200 758 MIS Equipment - Original 0 0 0 0 02200 768 MIS Equipment - Replacement 0 0 0 0 0

86,078 86,078 83,386 0 83,386


Function 2200 - Support Services - Instructional Staff

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2300 111 Administrative Salary (Regular) 206,010 206,010 210,225 0 210,2252300 112 Administrative Salary (Temp) 4,800 4,800 4,800 0 4,8002300 151 Office/Clerical Salary (Regular) 57,017 57,017 58,061 0 58,0612300 211 Medical Insurance 112,381 112,381 115,390 0 115,3902300 212 Dental Insurance 3,700 3,700 3,372 0 3,3722300 213 Life Insurance 704 704 697 0 6972300 214 Income Protection Insurance 815 815 831 0 8312300 215 Vision Care Insurance 648 648 660 0 6602300 220 Social Security & Medicare Contributions 20,488 20,488 20,891 0 20,8912300 230 Retirement Contributions 92,427 92,427 95,417 0 95,4172300 240 Tuition Reimbursement 0 0 0 0 02300 250 Unemployment Compensation 2,249 2,249 0 0 02300 260 Workmen's Compensation 2,009 2,009 1,639 0 1,6392300 290 Other Employee Benefits 3,344 3,344 3,410 0 3,4102300 300 Purchased Professional Services 2,000 2,000 2,000 0 2,0002300 360 Employee Training & Development 1,250 1,250 1,250 0 1,2502300 330 Other Purchased Professional Services 24,500 24,500 20,775 0 20,7752300 441 Rental of Land and Buildings 700 700 700 0 7002300 442 Rental of Equipment 0 0 0 0 02300 430 Repair and Maintenance 750 750 0 0 02300 525 Bonding Insurance 350 350 350 0 3502300 530 Communications 2,222 2,222 2,222 0 2,2222300 540 Advertising 3,600 3,600 2,600 0 2,6002300 550 Printing and Binding 1,200 1,200 1,200 0 1,2002300 580 Travel 7,400 7,400 7,400 0 7,4002300 610 General Supplies 10,100 10,100 5,400 0 5,4002300 635 Meals / Refreshments 1,250 1,250 1,250 0 1,2502300 640 Books and Periodicals 750 750 500 0 5002300 650 Supplies and Fees - Tech Related 1,500 1,500 1,500 0 1,5002300 750 Equipment - Original 0 0 0 0 02300 760 Equipment - Replacement 0 0 0 0 02300 758 MIS Equipment - Original 0 0 0 0 02300 768 MIS Equipment - Replacement 0 0 0 0 02300 810 Dues and Fees 6,200 6,200 9,725 0 9,725

570,364 570,364 572,265 0 572,265

Function 2300 - Support Services - Administration


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2400 141 Technical (Reg) 15,157 15,157 15,548 0 15,5482400 211 Medical Insurance 13,744 13,744 5,348 0 5,3482400 212 Dental Insurance 463 463 422 0 4222400 213 Life Insurance 53 53 48 0 482400 214 Income Protection Insurance 47 47 48 0 482400 215 Vision Care Insurance 81 81 83 0 832400 220 Social Security & Medicare Contributions 1,160 1,160 1,190 0 1,1902400 230 Retirement Contributions 5,231 5,231 5,433 0 5,4332400 240 Tuition Reimbursement 0 0 0 0 02400 250 Unemployment Compensation 128 128 0 0 02400 260 Workmen's Compensation 114 114 94 0 942400 330 Purchased Professional & Tech Svcs. 600 600 600 0 6002400 610 General Supplies 800 800 800 0 800

37,578 37,578 29,611 0 29,611


Function 2400 - Support Services - Pupil Health

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2500 111 Administrative Salary (Regular) 53,550 53,550 54,621 0 54,6212500 151 Office/Clerical Salary (Regular) 63,158 63,158 64,646 0 64,6462500 211 Medical Insurance 69,407 69,407 73,437 0 73,4372500 212 Dental Insurance 2,544 2,544 2,318 0 2,3182500 213 Life Insurance 338 338 323 0 3232500 214 Income Protection Insurance 362 362 371 0 3712500 215 Vision Care Insurance 446 446 454 0 4542500 220 Social Security & Medicare Contributions 8,928 8,928 9,123 0 9,1232500 230 Retirement Contributions 40,276 40,276 41,673 0 41,6732500 240 Tuition Reimbursement 4,650 4,650 0 0 02500 250 Unemployment Compensation 981 981 0 0 02500 260 Workmen's Compensation 876 876 716 0 7162500 290 Other Current Employee Benefits 1,280 1,280 1,280 0 1,2802500 300 Purchased Professional Services 0 0 0 0 02500 360 Employee Training & Development 800 800 800 0 8002500 330 Purchased Prof. & Tech. Services 19,985 19,985 21,965 0 21,9652500 390 Other Purchased Prof. & Tech Services 0 0 0 0 02500 448 Lease-Hardware/Related Technology Svcs 4,428 4,428 2,964 0 2,9642500 530 Communications 4,600 4,600 4,600 0 4,6002500 540 Advertising 1,000 1,000 1,000 0 1,0002500 580 Travel 1,500 1,500 1,500 0 1,5002500 610 General Supplies 1,800 1,800 1,800 0 1,8002500 635 Meals/Refreshments 200 200 200 0 2002500 650 Supplies and Fees - Tech Related 7,762 7,762 7,712 0 7,7122500 640 Books and Periodicals 0 0 0 0 02500 752 Equipment - Original 0 0 0 0 02500 762 Equipment - Replacement 0 0 0 0 02500 756 MIS Equipment - Original 0 0 0 0 02500 766 MIS Equipment - Replacement 0 0 0 0 02500 810 Dues and Fees 1,000 1,000 600 0 600

289,871 289,871 292,103 0 292,103


Function 2500 - Support Services - Business

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2800 131 Technology Coordinator 0 0 0 0 02800 182 Service Workers (Temp) 0 0 0 0 02800 211 Medical Insurance 0 0 0 0 02800 212 Dental Insurance 0 0 0 0 02800 213 Life Insurance 0 0 0 0 02800 214 Income Protection Insurance 0 0 0 0 02800 215 Vision Care Insurance 0 0 0 0 02800 220 Social Security & Medicare Contributions 0 0 0 0 02800 230 Retirement Contributions 0 0 0 0 02800 240 Tuition Reimbursement 0 0 4,650 0 4,6502800 250 Unemployment Compensation 0 0 0 0 02800 260 Workmen's Compensation 0 0 0 0 02800 340 Purchased Professional & Tech Svcs. 88,794 88,794 91,235 0 91,2352800 348 Prof. Tech Svcs / Technology 8,160 8,160 5,940 0 5,9402800 438 Maint., Repair, Upgrade of Info Sys. Equip 0 0 0 0 02800 448 Rental of Equipment 0 0 0 0 02800 530 Communications 555 555 540 0 5402800 580 Travel 0 0 0 0 02800 610 General Supplies 10,000 10,000 10,000 0 10,0002800 650 Supplies and Fees - Tech Related 24,845 24,845 27,080 0 27,0802800 640 Books and Periodicals 0 0 0 0 02800 648 Educ. Software & Licensing Fees 0 0 0 0 02800 756 Tech. Equip & Hardware - Original 0 0 0 0 02800 766 Tech. Equip & Hardware - Replacement 9,500 9,500 4,850 0 4,850

141,854 141,854 144,295 0 144,295

Function 2800 - Support Services - Central


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2600 111 Service Work and Labor (Adm) 50,877 50,877 51,641 0 51,6412600 131 Professional - Other (Reg) 26,600 26,600 26,600 0 26,6002600 181 Service Work and Labor (Reg) 55,917 55,917 57,616 0 57,6162600 182 Service Work and Labor (Temp) 8,709 8,709 8,709 0 8,7092600 211 Medical Insurance 84,205 84,205 64,650 0 64,6502600 212 Dental Insurance 2,775 2,775 2,012 0 2,0122600 213 Life Insurance 315 315 288 0 2882600 214 Income Protection Insurance 332 332 338 0 3382600 215 Vision Care Insurance 486 486 495 0 4952600 220 Social Security & Medicare Contributions 10,205 10,205 10,394 0 10,3942600 230 Retirement Contributions 36,854 36,854 38,175 0 38,1752600 240 Tuition Reimbursement 0 0 0 0 02600 250 Unemployment Compensation 1,120 1,120 1,000 0 1,0002600 260 Workmen's Compensation 1,067 1,067 868 0 8682600 300 Purchased Professional Services 18,850 18,850 7,250 0 7,2502600 411 Disposal Services 6,000 6,000 6,000 0 6,0002600 420 Utility Services 15,000 15,000 15,000 0 15,0002600 430 Repair and Maintenance 22,150 22,150 22,700 0 22,7002600 448 Lease of Hardware and Tech Equip/Srvs 3,972 3,972 3,972 0 3,9722600 523 General Property & Liability Ins. 51,600 51,600 53,300 0 53,3002600 529 Other Insurance 675 675 675 0 6752600 530 Communications 8,724 8,724 10,164 0 10,1642600 580 Travel 1,400 1,400 1,400 0 1,4002600 610 General Supplies 35,468 35,468 44,785 0 44,7852600 621 Natural Gas 30,000 30,000 30,000 0 30,0002600 622 Electricity 95,000 95,000 95,000 0 95,0002600 624 Fuel Oil 0 0 0 0 02600 626 Gasoline 1,500 1,500 2,600 0 2,6002600 627 Deisel 2,200 2,200 2,200 0 2,2002600 650 Supplies and Fees - Tech Related 600 600 600 0 6002600 752 Equipment - Original 0 0 0 0 02600 762 Equipment - Replacement 0 0 5,000 0 5,0002600 756 MIS Equipment - Original 0 0 0 0 02600 766 MIS Equipment - Replacement 0 0 0 0 0

572,601 572,601 563,432 0 563,432

Function 2600 - Operation and Maintenance of Plant


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4600 300 Purchased Professional Services 3,000 3,000 1,000 0 1,0004600 430 Repair and Maintenance 60,000 22,521 62,479 0 62,4794600 610 General Supplies 5,000 5,000 5,000 0 5,0004600 752 Equipment - Original 2,400 2,400 2,400 0 2,4004600 762 Equipment - Replacement 1,200 1,200 1,200 0 1,200

71,600 34,121 72,079 0 72,079

Function 4600 - Building and Grounds Improvements


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3200 122 Professional Educational Salary (Temp) 8,785 8,785 6,896 0 6,8963200 220 Social Security & Medicare Contributions 673 673 528 0 5283200 230 Retirement Contributions 3,032 3,032 2,409 0 2,4093200 250 Unemployment Compensation 74 74 0 0 03200 260 Workmen's Compensation 66 66 41 0 413200 300 Purchased Professional Services 0 0 0 0 03200 513 Contract Carriers 0 0 0 0 03200 580 Travel 1,200 1,200 1,200 0 1,2003200 610 General Supplies 1,200 1,200 1,200 0 1,200

15,030 15,030 12,274 0 12,274

Function 3200 - Student Activities


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5100 832 Interest - Bonds 37,678 37,678 30,580 0 30,5805100 912 Principal - Bonds 320,000 320,000 325,000 0 325,000

357,678 357,678 355,580 0 355,580

Function 5100 - Debt Service


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5900 800 Other Objects 100,000 100,000 100,000 0 100,000100,000 100,000 100,000 0 100,000

Grand Total 6,793,029 6,755,550 6,891,055 160,000 7,051,056


Function 5900 - Budgetary Reserve and Grand Totals

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2021-2022 ICTC Budget - Final Draft

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Transcript of 2021-2022 ICTC Budget - Final Draft