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Everton Sewell, CPA Chief Financial Officer

Rochester City School District Phone: (585) 262-8460

[email protected]

To: From:

Rochester City School District Board of Ed�CJ!ypn Finance CommitteeEverton Sewell, Chief Financial Officer -@C�

Subject: August Reports for Fiscal Year 2019-2020-Unaudited Date: September 17, 2019

Attached are the RCSD unaudited financial reports for the period ending August 31, 2019. The District's financials are being prepared based on the State reporting requirements and RCSD management reporting requirements.

REVENUES

Total District Revenue and Fund Balance Appropriation ()

The 2019-20 overall District adjusted budget of $932,728,860 includes: • General Fund adopted budget revenue of $782,571,815, and the adjusted budget revenue of

$783,307,815,• Appropriated Fund Balance usage of $8,000,000,• Grants and Special Aid Fund adopted budget revenue is $116,027,260 and the adjusted budget

revenue is $116,721,045,• School Food Service Fund adopted budget revenue is $24,700,000.

The changes in the General Fund and Grants and Special Aid Fund will be present for approval at the

Board Business Meeting in October 2019.

General Fund Revenue (Page 1, Page 2, and Page 21-22)

As of August 31, 2019, the overall General fund adjusted budget revenue of $783,307,815 is the result of a local revenue of $736,000 from premium of a Revenue Anticipation Note (RAN) bond issuance.

Grants & Special Aid Revenue Summary (Page 1, Page 3, and Pages 21-22)

As of August 31, 2019, the overall Grants and Special Aid adjusted budget revenue of $116,721,045,

which is $693,785 or 0.60% over the adopted budget of $116,027,260 resulting from additional funding of $406,117 for preschool, $9,448 for Greater Rochester Health activities, and $278,220 for Adult and Career Education Services.

The detail of the grants' increases and decreases are shown in the amended columns of the Special Aid Fund Summary Budget Status Report and Special Aid Fund Revenue Report (Page 3 and Pages 8-10).

School Food Service Fund Revenue Summary (Page 1, Page 4 and Pages 21-22)

As of August 31, 2019, the overall School Food Service Fund budget revenue remains at $24,700,000.

EXPENDITURES

Appropriations by Major Account Report: General, Special Aid, and Food Services Funds (Pages 23-26)

The Appropriations by Major Account for the General Fund, Special Aid, and Food Services Funds Reports as of August 31, 2019 shows an original budget of $931,299,075 and total adjusted budget appropriations of $932,742,981. Pre-encumbrances and encumbrances total $174,794,106 with an available balance of $677,318,102.

Expenditure Reports (Page 1 and Pages 5-11)-Based on the August 31, 2019 year-to-date actuals: • The adjusted General Fund expenditure budget is $783,307,815, which is $736,000 or 0.09% over

the May 7, 2019 adopted budget of $782,571,815 resulting from a RAN premium. The premium will

be used to offset the interest expense associated with the bond. The Fund Balance adopted

appropriation usage is $8,000,000.• The Special Aid Fund Summary Budget Status report provides a listing of all the grants by Project ID,

with an adjusted expenditure budget of 116,707,906, which is $707,906 or 0.60% over the adopted

budget of $116,027,260 resulting from new grant funds. Expenditures associated with these grants

will be added and in some instances relieve the General Fund.• The Food Services Fund (SFS) expenditures are categorized by function/program codes with an

adopted expenditure budget of $24,700,000.

Capital and Bond Funds {Pages 12-16)- The Capital Fund report shows projects that are funded with

Cash Capital (H) and Bond Capital (K) from prior and current year's budget. Cash Capital (H Fund) has a

balance of$ 22,872,601 and Bond Capital (K-Fund) has a balance of $7,608,295. It should be noted that

these projects are funded from different years' budgets. These capital projects are not part of the

Facilities Modernization Plan.

Cash Balance Report (7)- Shows by bank account, the cash balance on hand at the beginning of

the month, total receipts and disbursements during the month, and the cash balance at the end of the

month, with a comparison to the reconciled bank statements. As of August 31, 2019, the District

general ledger shows a cash balance of $56,934,697 and a bank balance of $75,107,286. The primary

difference of $18,172,589 is mostly due to outstanding vendor and payroll checks that were issued. See

attached Cash Balance and General Ledger Reports.

Cash Flow Report (Page 28) - The Cash Flow Projection Report shows the monthly summarization of the

actuals for July 1, 2019 to August 31, 2019, and the projections for the remainder of the 2019-20 school

year. The report also includes the summarization of the actual cash flow for the 2017-18 school year.

Prepared by: Rodney Asse, Director of Budget

XC: Board of Education

Superintendent's Executive Cabinet

Kallia Wade

Funding Category Original Budget Amendment Adjusted BudgetActual Revenue Received to Date

Outstanding Revenue

General Fund 782,571,815 736,000 783,307,815 22,455,179 760,852,636 Fund Balance Appropriation 8,000,000 ‐ 8,000,000 ‐ 8,000,000 Special Aid and Grant Fund 116,027,260 693,785 116,721,045 585,331 116,135,714 Lunch Fund 24,700,000 ‐ 24,700,000 263,579 24,436,421

$931,299,075 $1,429,785 $932,728,860 $23,304,089 $909,424,771

Funding Category & Fund Balance Appropriation Original Budget Amendment Adjusted BudgetPre‐Encumbrance & Encumbrance Expenses Available

General Fund Appropriation 790,571,815 736,000 791,307,815 141,139,481 75,985,132 574,183,202 Special Aid and Grant Fund 116,027,260 707,906 116,735,166 24,910,941 3,697,575 88,126,650

Lunch Fund 24,700,000 ‐ 24,700,000 8,743,684 948,066 15,008,250 $931,299,075 $1,443,906 $932,742,981 $174,794,106 $80,630,773 $677,318,102

Funding Category Budget Assoc.

RevenuePre‐

Encumbrance Encumbrance Expenses RemainingCapital (H) 82,718,208 ‐ 455,880 3,824,632 55,565,095 22,872,601 Bond (K) 83,210,043 ‐ 104,748 11,702,498 63,794,502 7,608,295

$165,928,251 $0 $560,628 $15,527,130 $119,359,597 $30,480,896

Note: Some figures may be "different" due to rounding or year's end closing.

Capital Summary ReportCummulative Multi‐Year as of August 31, 2019‐Interim

Rochester City School DistrictRevenue Summary Report

2019‐20 Fiscal Year to Date as of August 31, 2019‐Interim

Rochester City School DistrictExpenditure Summary Report

2019‐20 Fiscal Year to Date as of August 31, 2019‐Interim

Page 1 of 29

Page No.1

Rochester City School District

Revenue Report

CATEGORY ORIGINAL BUDGET AMENDMENT ADJUSTED BUDGET ACTUAL REVENUE OVER./UNDER BUDGET

08/31/2019

General Fund

Fiscal Year To Date as of

4105 474,742,809 0 474,742,809 0 474,742,809State Basic Formula Aid

4106 90,779,748 0 90,779,748 9,537 90,770,211State Excess Cost Aid

4110 -666,667 0 -666,667 0 -666,667State Prior Years Aid

4112 6,058,000 0 6,058,000 0 6,058,000Charter Supp Basic Tuition Aid

4114 3,502,802 0 3,502,802 0 3,502,802State Commercial Gaming Aid

4115 68,261,177 0 68,261,177 0 68,261,177State Lottery Aid

4120 580,000 0 580,000 75,774 504,226Tuition/Transport Handicapped

4135 1,980,748 0 1,980,748 0 1,980,748State Textbook Aid

4140 495,170 0 495,170 0 495,170State Computer Software

4141 688,882 0 688,882 0 688,882State Computer Hardware

4145 215,373 0 215,373 0 215,373State Library Materials

4155 1,200,000 0 1,200,000 0 1,200,000State Grants

4165 2,500,000 0 2,500,000 1,574,310 925,690State Sources - Other

4270 2,100,000 0 2,100,000 0 2,100,000Medicaid Reimbursement

4385 119,100,000 0 119,100,000 20,000,000 99,100,000Intergovernmental-City

4405 1,067,926 0 1,067,926 0 1,067,926Tuition-Districts Day School

4406 1,750,740 0 1,750,740 0 1,750,740Health Services Other District

4410 263,000 0 263,000 6,297 256,703Rental & Use Of Building-Indiv

4412 12,000 0 12,000 0 12,000Rental & Use Of Building-Govt

4418 35,000 0 35,000 -500 35,500Curriculum Based Programs

4420 45,000 0 45,000 0 45,000Sale Of Equipment

4426 30,000 0 30,000 3,291 26,709Recycling Revenue

4431 0 0 0 495 -495Loss & Damages

4433 850,000 0 850,000 0 850,000Stop Loss Reimb for Self-Insur

4435 200,000 0 200,000 652 199,348Refunds Prior Year

4450 13,000 0 13,000 0 13,000Student Fees-Music

4455 29,000 0 29,000 849 28,151Student Fees-Miscellaneous

4460 18,000 0 18,000 0 18,000Tuition-Adult Education

4470 75,000 0 75,000 36,370 38,630Earnings-General Fund

4486 0 736,000 736,000 736,000 0Premium on Obligations

4493 968,285 0 968,285 0 968,285E-Rate Revenues

4600 340,568 0 340,568 12,104 328,464Miscellaneous Revenues

4700 3,067,868 0 3,067,868 0 3,067,868Interfund Revenues

4800 2,268,386 0 2,268,386 0 2,268,386Interfund Transfers

782,571,815 736,000 783,307,815 22,455,179 760,852,636

Page 2 of 29

Page No.1


Revenue Report


08/31/2019

Special Aid Fund E


4100 6,100,000 0 6,100,000 0 6,100,000State Section 4408 Incentive

4150 3,280,691 0 3,280,691 0 3,280,691State Employ Prep Ed Aid

4155 51,084,648 1,025 51,085,673 324,845 50,760,828State Grants

4200 26,100,000 0 26,100,000 0 26,100,000ESEA-Title I-Basic Grant

4245 10,363,960 -7,214 10,356,746 0 10,356,746Ed For Handicapped Children

4250 1,480,665 -2,493 1,478,172 235,486 1,242,686Vocational Education

4255 10,400,990 287,019 10,688,009 25,000 10,663,009Federal Flow Through State

4260 10,000 0 10,000 0 10,000Direct Federal Grants

4290 600,000 0 600,000 0 600,000Vocational Education (VATEA)

4400 5,684,785 406,000 6,090,785 0 6,090,785County Sources-Section 4410

4401 500,000 0 500,000 0 500,000County Sources

4403 421,521 9,448 430,969 0 430,969Foundation Agency

116,027,260 693,785 116,721,045 585,331 116,135,714

Page 3 of 29

Page No.1


Revenue Report


08/31/2019

School Food Services


4125 352,696 0 352,696 701 351,995State Reimbursem't - Breakfast

4130 247,304 0 247,304 519 246,785State Reimbursement - Lunch

4225 6,968,511 0 6,968,511 15,222 6,953,289Federal Reimbursemnt-Breakfast

4226 754,125 0 754,125 0 754,125Federal Reimbursement - Snacks

4230 13,182,364 0 13,182,364 30,335 13,152,029Federal Reimbursement - Lunch

4235 1,100,000 0 1,100,000 0 1,100,000Surplus Food (Federal)

4240 850,000 0 850,000 205,426 644,574Summer Food Serv Prog-Children

4255 1,045,000 0 1,045,000 0 1,045,000Federal Flow Through State

4404 100,000 0 100,000 36 99,964Other Cafeteria Sales

4600 100,000 0 100,000 11,340 88,660Miscellaneous Revenues

24,700,000 0 24,700,000 263,579 24,436,421

Page 4 of 29

Page No.1

FUND ENCUMBRANCE AVAILABLEEXPENSEPRE-ENCAMENDED

BUDGETPROGRAM_CODE


General Fund


Summary Budget Status Report

ADOPTED

BUDGET

8/31/2019

746,028 746,028 2,396 54,068 1,585 687,979Board Of Education1010A

746,464 946,464 0 161,250 0 785,214Chief School Administrator1240A

3,737,527 3,793,927 100,874 541,001 3,280 3,148,772Business Administration1310A

877,135 877,135 0 120,015 51,175 705,945Auditing1320A

526,708 526,708 0 86,190 87 440,430Purchasing1345A

1,464,743 1,464,743 1,000 230,881 27,432 1,205,429Legal1420A

3,406,975 3,384,794 12,997 457,426 117,290 2,797,081Personnel1430A

1,136,243 1,136,243 0 285,942 13,000 837,301Public Information & Services1480A

25,160,883 25,390,127 410,205 2,807,109 9,924,635 12,248,178Operation Of Plant1620A

8,742,115 8,742,115 60,000 855,808 2,324,257 5,502,050Maintenance Of Plant1621A

648,903 648,903 0 85,968 5,000 557,935Central Storeroom1660A

1,143,459 1,143,459 183,000 -88,567 787,539 261,487Central Printing & Mailing1670A

7,331,729 7,346,410 0 2,264,251 840,662 4,241,497Central Data Processing1680A

793,154 793,154 0 699,831 9,888 83,434Unallocated Insurance1910A

50,000 50,000 0 26,625 0 23,375School Association Dues1920A

800,000 800,000 0 7,743 0 792,257Judgments & Claims1930A

1,320,000 1,320,000 0 33 0 1,319,967Unclassified1989A

2,957,244 2,964,381 5,000 569,297 20,802 2,369,281Curriculum Devel & Supervision2010A

100,000 100,000 0 11,275 0 88,725Curriculum Develop -Task Force2011A

33,903,280 34,378,003 1,454,769 4,735,358 85,338 28,102,538Supervision-Regular School2020A

402,023 329,494 0 262,048 0 67,446Supervision-Special School2040A

1,786,889 1,786,889 250,000 243,973 113,100 1,179,816Research Planning & Evaluation2060A

5,077,982 5,337,461 20,746 295,246 104,453 4,917,016Inservice Training - Provider2070A

210,575,388 208,952,223 1,989,972 23,055,966 60,056,800 123,849,485Teaching - Regular School2110A

962,000 962,000 0 83 0 961,917Teaching-Regular Schl-Mentors2112A

119,123,155 119,133,243 30,000 784,269 212,778 118,106,195Prog For Students With Disab2250A

6,405,481 6,405,186 5,920 21,903 256 6,377,107Occupational Education2280A

Page 5 of 29

Page No.2


BUDGETPROGRAM_CODE


General Fund



ADOPTED

BUDGET

8/31/2019

500,000 269,349 123,600 53,824 60,000 31,925Teaching-Special Schools2330A

2,722,521 3,045,001 0 237,207 98,219 2,709,575School Library & Audiovisual2610A

2,779,134 2,797,064 54,434 537,419 104,557 2,100,653Computer Assisted Instruction2630A

5,395,258 5,447,480 3,375 509,742 24,209 4,910,153Attendance-Regular School2805A

5,761,756 5,758,756 986 41,136 90,975 5,625,660Guidance-Regular School2810A

4,235,264 4,170,264 0 0 2,783,262 1,387,002Health Services-Regular School2815A

869,761 869,761 0 0 0 869,761Psych Services-Regular School2820A

8,330,386 8,330,386 18,234 0 0 8,312,152Social Work Service-Reg School2825A

37,760 96,752 0 58,712 0 38,041Pupil Personnel Serv-Spec Sch2830A

458,302 458,302 0 77,258 0 381,044Clubs & Organizations2850A

3,025,364 3,026,564 166,922 70,261 228,640 2,560,741Interscholastic Ath-Reg School2855A

7,381,178 7,707,713 1,226,535 581,788 28,104 5,871,286District Transportation Serv5510A

1,362,936 1,355,936 -1,100 130,173 752,110 474,753Garage Building5530A

55,853,974 55,659,044 15,938 -12,609 55,132,660 523,054Contract Transportation5540A

12,081,268 12,242,325 0 113,937 483,063 11,645,325Public Transportation5550A

565,460 565,460 0 0 0 565,460BOCES Transportation5581A

567,551 678,001 153,300 39,644 18,000 467,057Civic Activities8060A

8,135,576 8,156,813 0 -317,593 0 8,474,406State Retirement-C.S.9010A

23,214,700 23,302,101 0 -476,709 0 23,778,810Teachers Retirement9020A

22,377,719 22,441,566 0 854,248 0 21,587,318Social Security9030A

3,017,333 3,030,687 0 295,831 0 2,734,856Workers Compensation9040A

137,000 137,000 70,000 8,071 0 58,929Life Insurance9045A

425,000 434,181 0 -59,970 0 494,151Unemployment Insurance9050A

300,000 300,000 0 0 0 300,000Disability Insurance9055A

81,220,820 81,220,820 0 13,481,699 131,535 67,607,586Health & Dental Insurance9060A

3,761,055 3,713,705 30,000 1,423,056 115,685 2,144,964Other Benefits9089A

1,528,945 1,528,945 0 1,528,944 0 1Bond Anticipation Notes9730A

Page 6 of 29

Page No.3


BUDGETPROGRAM_CODE


General Fund



ADOPTED

BUDGET

8/31/2019

750,000 1,216,667 0 0 0 1,216,667Revenue Anticipation Notes9770A

0 37,796 0 37,796 0 1Other Debt9789A

1,060,000 1,060,000 0 0 0 1,060,000Interfd Xfer-G/F to Spec Aid9940A

10,000,000 10,000,000 0 10,000,000 0 0Interfd Xfer-G/F to Capital9950A

82,790,288 82,790,288 0 8,196,274 0 74,594,014Interfd Xfer-G/F to Debt Svc9960A

790,571,815 791,307,815 6,389,104 75,985,132 134,750,377 574,183,202

Page 7 of 29

Page No.1


BUDGET


Special Aid Fund E



ADOPTED

BUDGETPROJECT_ID

8/31/2019

E 0187207114 1,200,000 1,200,000 246,098 0 4,728 949,17421ST CENTURY COMMUNITY LEARNIN

E MCDHSADM20 58,000 58,000 0 0 0 58,000ADMIN SPECIALIST - MCDHS

E CHILDR2068 15,000 15,000 0 0 0 15,000COMET PRIMARY ADMIN #68

E 0144200007 133,457 133,457 0 0 0 133,457DISCONNECTED YOUTH

E C028102-20 1,416,000 1,416,000 0 0 0 1,416,000EMPIRE STATE AFTERSCHOOL PROGR

E 00SA432020 3,280,691 3,280,691 130,521 40,071 314,597 2,795,502EMPLOYMENT PREP ED (EPE)

E ENCOMPAS20 58,000 58,000 0 0 0 58,000ENCOMPASS: RESOURCE FOR LEARN

E 0640203049 350,000 350,000 56,830 0 0 293,170EXTEND DAY/VIOLENCE PROT ELEME

E 0640203050 350,000 350,000 51,970 0 0 298,030EXTEND DAY/VIOLENCE PROTECTION

E 0636201012 3,445,570 3,445,570 150,500 0 0 3,295,070EXTENDED LEARNING TIME

E GRHFDIST20 310,243 319,691 410 4,915 11,041 303,325GREATER ROCH HEALTH DISTRICT

E 0212203023 125,000 125,000 0 0 11,892 113,108HOMELESS CHILDREN & YOUTH

E 0033200370 673,214 680,463 166,154 11,474 765 502,069IDEA PRESCHOOL SERV & SEC 619

E 0032200370 9,690,746 9,676,283 1,181,304 78,148 108 8,416,723IDEA SUPPORT SERV & SEC 611

E IMPACTAI20 10,000 10,000 0 0 0 10,000IMPACT AID

E 0647200101 200,000 200,000 0 0 0 200,000LEARNING TECHNOLOGY GRANT

E LIBROL2001 0 4,273 0 0 0 4,273LIBRARY AUTOMATION ROLLOVER

E LIBROL2002 0 908 0 0 0 908LIBRARY OPERATING ROLLOVER

E 2338203192 124,639 124,639 0 0 0 124,639LITERACY ZONE EAST

E 2338203202 124,639 124,639 0 0 7,717 116,922LITERACY ZONE NORTH

E 2338203203 124,639 124,639 0 0 14,111 110,528LITERACY ZONE SOUTH

E 2338203204 124,639 124,639 0 0 9,287 115,352LITERACY ZONE WEST

E MCDHSCTE20 500,000 500,000 0 0 0 500,000MC CAREERS

E 0663200001 65,000 65,000 0 0 0 65,000MENTOR TEACHER/INTERNSHIP PROG

E 0145201004 290,000 290,000 0 0 0 290,000MODEL P20 PRINCIPAL PIPELINE P

E 0527200030 104,877 104,877 0 0 0 104,877MY BROTHERS KEEPER FCEP

E C021724-21 99,000 99,000 0 0 0 99,000OTDA MAKING A CONNECTION (MAC)

E 8000209020 75,000 75,000 0 0 0 75,000PERKINS IV CAREER & TECH

E 8000200024 525,000 525,000 0 0 0 525,000PERKINS IV SECONDARY

Page 8 of 29

Page No.2


BUDGET


Special Aid Fund E



ADOPTED

BUDGETPROJECT_ID

8/31/2019

E 0409207506 34,823,720 34,823,720 14,812,392 1,375,487 368,484 18,267,357PRE-K UNIVERSAL

E COUNTY2001 819,500 819,500 0 0 62,767 756,733PRE-SCH ADMIN & COUNTY

E 0000920020 1,482,650 1,380,430 0 0 0 1,380,430PRE-SCH RELATED SERVICES

E CLASS20 759,655 1,199,539 0 3,554 2,122 1,193,863PRE-SCH SPECIAL CLASS

E PRESCHESY20 110,000 110,000 0 0 82,960 27,040PRE-SCHOOL ESY

E EVALS20 900,000 900,000 0 0 70,209 829,791PRE-SCHOOL EVALUATIONS

E 0000916520 1,273,080 1,341,416 0 140 663 1,340,613PRE-SCHOOL INTEGRATED HANDICAP

E 0000913520 339,900 339,900 0 0 0 339,900PRE-SCHOOL S.E.I.T.

E CHILDR2002 96,278 96,278 0 0 0 96,278PRIMARY PROJECT

E 8039200012 453,533 453,533 -92,000 92,000 58,136 395,397PTECH

E C00414GG-1 0 287,019 0 0 0 287,019ROCHESTER REFUGEE SOCIAL SERVI

E DEAFTUITION20 2,663,500 2,663,500 0 0 0 2,663,500SCHOOL FOR DEAF STATE TUITION

E 0432200002 6,292,431 6,292,529 5,980,578 4,060 78,578 229,313SCHOOL HEALTH SERVICES

E LIBROL2003 0 9,848 0 0 0 9,848SCHOOL LIBRARY SUPP ROLLOVER

E 0364200030 9,341 9,346 0 0 0 9,346SCHOOL LIBRARY SYS AUTOMATION

E 0365200030 93,414 93,461 0 0 14,606 78,855SCHOOL LIBRARY SYS OPERATIONS

E 0317201030 47,071 47,038 0 3,027 8,444 35,567SCHOOL LIBRARY SYS SUPPORT

E 0011205026 500,000 500,000 0 6,906 145 492,949SIG #10

E 0123207608 500,000 500,000 0 26,170 0 473,830SIG #19

E 0011205022 500,000 500,000 2,600 4,871 23,089 469,440SIG #41

E 0123207019 250,000 250,000 0 0 0 250,000SIG #44

E 0123207018 250,000 250,000 90,000 35,000 0 125,000SIG #8

E 0011205027 500,000 500,000 0 0 59,063 440,937SIG IATHS

E 0011205021 250,000 250,000 0 0 11,656 238,344SIG NE

E 0000900020 6,100,000 6,100,000 701 447,061 2,470,202 3,182,036SUMMER SPECIAL ED PROG (ESY)

E 0425200088 206,224 206,224 0 0 0 206,224TEACHER CENTERS

E 0644200012 901,500 901,500 0 0 0 901,500TEACHERS OF TOMORROW

E 0021201395 25,700,000 25,700,000 0 0 0 25,700,000TITLE I

E 0016201395 400,000 400,000 0 0 0 400,000TITLE I PART D

Page 9 of 29

Page No.3


BUDGET


Special Aid Fund E



ADOPTED

BUDGETPROJECT_ID

8/31/2019

E 0147201395 3,000,000 3,000,000 0 0 0 3,000,000TITLE IIA TEACH/PRIN TRNG/RECR

E 0293201395 650,000 650,000 0 0 0 650,000TITLE III BILINGUAL

E 0204201395 1,700,000 1,700,000 0 0 0 1,700,000TITLE IV - CONSOLIDATED APPLIC

E 2338203177 432,109 429,616 0 0 0 429,616WIA TITLE 2 - ADULT ED

E 0040203011 300,000 300,000 0 0 0 300,000WIA TITLE 2 - ESOL/CIVICS

E 0138202050 250,000 250,000 0 0 12,203 237,797WIA TITLE 2 - INCAR & INSTIT

$116,027,260 $116,735,166 $22,778,058 $3,697,575$2,132,883 $88,126,650

Page 10 of 29

Page No.1


BUDGETPROGRAM_CODE


School Food Services



ADOPTED

BUDGET

8/31/2019

1,897,595 1,897,595 0 93,962 1,068,445 735,188Food Service Office1000L

4,000,000 4,000,000 0 282,569 0 3,717,431Food Service Breakfast Program2000L

18,021,763 18,021,763 0 267,454 5,709,384 12,044,925Food Service Lunch Program3000L

780,642 780,642 0 304,081 1,965,855 -1,489,294Food Service Summer Program4000L

24,700,000 24,700,000 0 948,066 8,743,684 15,008,250

Page 11 of 29

H 0000007000 1,700,000.00 0.00 0.00 10,363.65 1,025,070.00 664,566.35FAC CIP Overhead to Allocate

H 0000007905 1,181,867.04 0.00 0.00 187,000.00 994,594.59 272.45FAC Energy Conservation

H 0000007912 1,837,901.86 0.00 0.00 125,000.00 1,533,400.00 179,501.86FAC Gym Floor Refinishing

H 0000007933 436,788.94 0.00 0.00 0.00 430,223.94 6,565.00FAC Compliance-HASMAT Abatmnt

H 0000007934 2,697,811.21 0.00 9,000.00 39,403.25 2,436,536.77 212,871.19FAC Compliance-Asbstos Abatmnt

H 0000007940 4,987,686.03 0.00 0.00 76,966.61 4,786,866.75 123,852.67FAC Furnishings for Schools

H 0000007942 2,205,665.97 0.00 0.00 148,122.75 2,021,042.72 36,500.50FAC Equipment-Grounds for Sch

H 0000007943 3,605,147.65 0.00 9,500.00 37,519.06 3,423,447.62 134,680.97FAC Equipmnt-Custodial for Sch

H 0000007944 2,977,228.70 0.00 46,845.00 31,081.60 2,606,690.28 292,611.82FAC Equipmnt-Plant Maint Tools

H 0000007945 916,174.38 0.00 0.00 0.00 797,623.62 118,550.76FAC Plant Security

H 1000007001 52,080.00 0.00 0.00 2,500.00 0.00 49,580.00SED 0003-023 2018-Sch #3

H 1000007002 23,260.57 0.00 0.00 18,972.00 4,288.57 0.00SED 0059-005 2019-#9 Rec Ctr

H 1000007003 486,281.00 0.00 0.00 22,497.81 442,040.31 21,742.88SED 0017-025 2018-Sch #17

H 1000007004 525,311.96 0.00 0.00 20,600.00 0.00 504,711.96SED 0019-022 2018-Sch #19

H 1000007005 6,582.50 0.00 0.00 3,624.00 0.00 2,958.50SED 0029-026 2018-Sch #29

H 1000007006 18,005.97 0.00 0.00 7,800.00 0.00 10,205.97SED 0035-020 2018-Sch #35

H 1000007007 25,066.50 0.00 0.00 0.00 0.00 25,066.50SED 0039-020 2018-Sch #39

H 1000007008 195,267.00 0.00 21,691.00 6,221.00 0.00 167,355.00SED 0041-026 2018-Sch #41

H 1000007009 25,459.00 0.00 0.00 10,669.00 0.00 14,790.00SED 0042-017 2018-Sch #42

H 1000007010 182,600.00 0.00 0.00 32,238.50 3,821.00 146,540.50SED 0018-017 2018-SOTA

H 1000007011 6,800.00 0.00 0.00 6,800.00 0.00 0.00SED 0032-011 2018-Wilson-F

H 1000007012 104,683.79 0.00 0.00 13,616.00 3,965.65 87,102.14SED 7999-024 2018-Dist Wide

H 1000007013 247,500.00 0.00 0.00 11,635.35 215,281.83 20,582.82SED 7188-001 2018-#17 Greenhs

H 1000007014 631,120.00 0.00 0.00 0.00 600,915.01 30,204.99FAC 2018-Marshall Make Ready

H 1000007015 203,868.93 0.00 0.00 0.00 0.00 203,868.93SED 0009-023 2019-Sch #9

H 1000007016 350,000.00 0.00 0.00 175,017.55 0.00 174,982.45SED 0019-___ 2020-Sch #19

H 1000007017 261,800.00 0.00 0.00 8,130.00 0.00 253,670.00SED 0025-019 2019-Sch #25

H 1000007018 184,224.00 0.00 0.00 25,408.90 4,639.25 154,175.85SED 0033-024 2019-Sch #33

H 1000007019 123,163.00 0.00 0.00 12,565.00 0.00 110,598.00SED 0041-027 2019-Sch #41

H 1000007020 200,000.00 0.00 0.00 45,410.75 6,324.00 148,265.25SED 0044-026 2019-Sch #44

H 1000007021 120,714.00 0.00 0.00 21,432.40 5,930.37 93,351.23SED 0052-023 2019-Sch #52

H 1000007022 40,000.00 0.00 0.00 3,180.75 0.00 36,819.25SED 0087-015 2019-Sch #57

H 1000007023 280,510.00 0.00 0.00 17,200.00 0.00 263,310.00SED 0101-037 2019-Franklin

H 1000007024 128,937.00 0.00 0.00 30,165.50 1,425.00 97,346.50SED 0032-012 2019-Wilson-F

H 1000007025 750,000.00 0.00 0.00 0.00 0.00 750,000.00SED 1053-___ 2019-Central Ofc

H 1000007026 1,457.86 0.00 0.00 1,040.00 417.86 0.00SED 7999-___ 2019-District

H 1000007027 100,530.00 0.00 0.00 68,530.00 0.00 32,000.00SED 0005-___ 2020-Sch #5

H 1000007028 65,000.00 0.00 0.00 0.00 48,091.76 16,908.24IM&T Asset Tag & Inventory

H 1000007030 107,250.00 0.00 0.00 107,250.00 0.00 0.00SED 0012-___ 2021-Sch #12/Rec.

PeopleSoft GL

Report ID: GLSRBSTB - Active Projects (GLS8020) BUDGET STATUS REPORT Page No. 1

Run Date 09/12/2019

Run Time 17:42:43

Bus. Unit: RCSD1--Rochester City School District

Ledger Grp: PRJCONTROL-- Project Control Budget Ledger

Currency : USD

Chartfields Criteria

Fund: H Project: All values

Budget Assoc Revenue PreEncumbrance Encumbrance Expense RemainingFund Project

Page 12 of 29

H 1000007031 575,000.00 0.00 0.00 0.00 174,515.00 400,485.00FAC Boiler Repair

H 1000007032 206,384.00 0.00 0.00 131,384.00 0.00 75,000.00SED 0020-___ 2020-Sch #20

H 1000007033 269,230.00 0.00 0.00 186,230.00 0.00 83,000.00SED 0023-___ 2020-Sch #23

H 1000007034 96,660.00 0.00 0.00 66,660.00 0.00 30,000.00SED 0041-___ 2020-Sch #41

H 1000007035 288,000.00 0.00 0.00 198,000.00 0.00 90,000.00SED 0044-___ 2020-Sch #44

H 1000007036 150,700.00 0.00 0.00 106,700.00 0.00 44,000.00SED 0046-___ 2020-Sch #46

H 1000007037 139,760.00 0.00 0.00 89,760.00 0.00 50,000.00SED 0121-___ 2020-Early Ed Ct

H 1000007038 64,821.00 0.00 44,821.00 0.00 0.00 20,000.00SED 0102-___ 2020-Charlotte

H 1000007039 117,000.00 0.00 77,000.00 0.00 0.00 40,000.00SED 0018-___ 2020-SOTA

H 1000007040 39,615.00 0.00 28,615.00 0.00 0.00 11,000.00SED 0032-___ 2020-Wilson FA

H 1000007041 66,598.00 0.00 41,598.00 0.00 0.00 25,000.00SED 5078-___ 2020-Service Ctr

H 1000007042 2,116,671.00 0.00 0.00 116,671.00 0.00 2,000,000.00SED 1053-___ 2020-Central Ofc

H 1000007043 300,000.00 0.00 0.00 0.00 229,948.32 70,051.68SED 0041-___ 2019-Sch #41

H 1000007044 140,000.00 0.00 0.00 0.00 0.00 140,000.00SED 0101-___ 2020-Franklin

H 1000007579 535,696.63 0.00 0.00 0.00 535,696.63 0.00IM&T Disaster Recovery/Busines

H 1000007590 1,668,068.25 0.00 0.00 0.00 648,521.71 1,019,546.54FAC Building Condition Survey

H 1000007691 5,810,263.86 0.00 0.00 242,267.82 5,559,861.27 8,134.77IM&T Network Upgrades

H 1000007692 7,416,531.16 0.00 0.00 0.00 7,261,563.82 154,967.34IM&T PC Refresh/Virtua

H 1000007734 2,210,661.02 0.00 0.00 0.00 2,210,661.02 0.00FMP Interfund Trans to RJSCB

H 1000007737 113,028.53 0.00 0.00 0.00 1,803.60 111,224.93FMP Reimbursable RJSCB

H 1000007738 1,889,991.08 0.00 0.00 27,115.80 1,524,096.88 338,778.40FMP Non-Reimbursable RJSCB Exp

H 1000007813 287,891.00 0.00 0.00 53,412.04 234,135.13 343.83IM&T Cables

H 1000007821 1,159,289.86 0.00 0.00 360,727.87 437,352.65 361,209.34IM&T SPA/Data Warehouse Maint

H 1000007823 538,157.50 0.00 0.00 0.00 486,423.40 51,734.10IM&T FMP Technology

H 1000007824 166,787.19 0.00 0.00 11,558.77 130,088.63 25,139.79IM&T Communications Technology

H 1000007850 1,368,370.00 0.00 0.00 0.00 0.00 1,368,370.00SED 0014-16x 2016-#58 Pk Lot

H 1000007859 0.00 0.00 0.00 0.00 0.00 0.00SED 0034-021 2017-Sch #34

H 1000007863 25,129.25 0.00 0.00 10,699.25 0.00 14,430.00SED 0033-023 2018-Ryan/Sch 33

H 1000007866 69,926.00 0.00 0.00 0.00 0.00 69,926.00SED 0105-034 2017-Jefferson

H 1000007867 600,000.00 0.00 0.00 0.00 0.00 600,000.00SED 0110-036 2017-Marshall

H 1000007868 0.00 0.00 0.00 0.00 0.00 0.00SED 0121-008 2017-Early Ed Ct

H 1000007869 56,362.56 0.00 0.00 34,019.95 0.00 22,342.61SED 7999-023 2017-DW Sec-7

H 1000007872 474,000.00 0.00 0.00 10.40 283,747.57 190,242.03IM&T Student Management System

H 1000007873 805,000.00 0.00 0.00 0.00 509,609.95 295,390.05SFS Equipment-Central Kitchen

H 1000007874 482,000.00 0.00 0.00 0.00 457,604.30 24,395.70SFS School & Hybrid Conversion

H 1000007875 1,168,210.29 0.00 114,269.36 135,733.43 917,518.68 688.82MISC Equipment-Phys Ed

H 1000007878 297,594.00 0.00 0.00 0.00 297,594.00 0.00IM&T SSBA1-Classrm Technology

H 1000007889 4,000,000.00 0.00 34,900.00 0.00 0.00 3,965,100.00IM&T ERP Implementation

H 1000007907 2,089,051.50 0.00 0.00 12,333.97 2,068,663.74 8,053.79IM&T District Copiers

PeopleSoft GL


Run Date 09/12/2019

Run Time 17:42:43



Currency : USD




Page 13 of 29

H 1000007908 599,219.94 0.00 0.00 0.00 598,537.04 682.90IM&T Print Shop Equipment

H 1000007920 6,468,207.93 0.00 27,641.00 398,202.58 5,155,217.70 887,146.65FAC Capital Improvements-Misc

H 1000007921 828,703.62 0.00 0.00 237,184.23 144,466.83 447,052.56FAC Gen Svc-Architects & Engin

H 1000007922 96,500.00 0.00 0.00 0.00 42,049.35 54,450.65FAC Property Acquisitions

H 1000007923 43,000.00 0.00 0.00 0.00 24,500.49 18,499.51MISC Mail Rm/Distrb Ctr Equip

H 1000007935 75,000.00 0.00 0.00 0.00 0.00 75,000.00FAC Compliance-AHERA

H 1000007949 63,000.00 0.00 0.00 0.00 32,980.10 30,019.90FAC Defibrillators

H 1000007978 140,000.00 0.00 0.00 0.00 129,580.10 10,419.90FAC Analog CCTV to Digital

H 1000007980 52,094.24 0.00 0.00 0.00 44,236.13 7,858.11SEC Metal Detectors

H 1000007981 270,846.96 0.00 0.00 76,999.05 192,470.24 1,377.67SEC X-Ray Scanner

H 1000007982 404,301.02 0.00 0.00 0.02 400,732.64 3,568.36SEC Equipment-Security

H 1000007985 3,163,307.64 0.00 0.00 0.00 2,564,257.60 599,050.04TRAN Vehicles-District Wide

H 1000007986 683,000.00 0.00 0.00 1,000.02 681,386.36 613.62MISC Equip-Art/Music Instrumnt

H 1000007987 1,354,217.55 0.00 0.00 0.00 0.00 1,354,217.55MISC Districtwide Equipment

H 1000007988 192,636.92 0.00 0.00 0.00 192,636.92 0.00TRAN-Equipment

H 1000007995 530,316.31 0.00 0.00 0.00 0.00 530,316.31BUDG Future Design-Unassigned

H 1000007999 1,957,662.39 0.00 0.00 0.00 0.00 1,957,662.39BUDG H-Fund Contingency

H AIR_5YR-EL 0.00 0.00 0.00 0.00 0.00 0.00FAC Elementary AIR & 5 Yr Plan

H AIR_5YR-SE 0.00 0.00 0.00 0.00 0.00 0.00FAC Secondary AIR & 5 Yr Plan

H BUDGET19-H 0.00 0.00 0.00 0.00 0.00 0.00BUDG FY 2019 Cash Capital

H BUDGET20-H 0.00 0.00 0.00 0.00 0.00 0.00BUDG FY 2020 Cash Capital

Subtotal for Fund H : Cash Capital Fund 82,718,208.06 0.00 455,880.36 3,824,631.63 55,565,094.70 22,872,601.37

Grand Total : 82,718,208.06 0.00 455,880.36 3,824,631.63 55,565,094.70 22,872,601.37

PeopleSoft GL


Run Date 09/12/2019

Run Time 17:42:43



Currency : USD




End of Report

Page 14 of 29

K 0000007000 430,200.81 0.00 0.00 0.00 430,200.81 0.00FAC CIP Overhead to Allocate

K 1000007001 600,000.00 0.00 0.00 25,673.00 545,967.23 28,359.77SED 0003-023 2018-Sch #3

K 1000007002 0.00 0.00 0.00 0.00 0.00 0.00SED 0059-005 2019-#9 Rec Ctr

K 1000007004 4,239,526.40 0.00 0.00 249,847.36 3,985,971.43 3,707.61SED 0019-022 2018-Sch #19

K 1000007005 775,334.00 0.00 0.00 32,018.35 639,584.78 103,730.87SED 0029-026 2018-Sch #29

K 1000007006 1,611,026.00 0.00 0.00 78,064.18 1,387,182.67 145,779.15SED 0035-020 2018-Sch #35

K 1000007007 1,206,318.00 0.00 0.00 0.00 1,036,536.88 169,781.12SED 0039-020 2018-Sch #39

K 1000007008 1,425,000.00 0.00 0.00 78,377.10 1,338,851.09 7,771.81SED 0041-026 2018-Sch #41

K 1000007009 1,893,540.00 0.00 0.00 37,013.20 1,624,663.85 231,862.95SED 0042-017 2018-Sch #42

K 1000007010 2,475,411.00 0.00 1,143.00 160,460.39 2,261,889.63 51,917.98SED 0018-017 2018-SOTA

K 1000007011 1,355,864.00 0.00 0.00 83,365.65 1,224,430.31 48,068.04SED 0032-011 2018-Wilson-F

K 1000007012 3,696,784.00 0.00 0.00 715,271.15 2,374,765.52 606,747.33SED 7999-024 2018-Dist Wide

K 1000007015 3,108,737.00 0.00 12,953.00 1,065,038.59 1,380,267.16 650,478.25SED 0009-023 2019-Sch #9

K 1000007016 1,850,000.00 0.00 0.00 0.00 94,565.45 1,755,434.55SED 0019-___ 2020-Sch #19

K 1000007017 3,223,289.00 0.00 9,000.00 2,336,291.50 622,545.50 255,452.00SED 0025-019 2019-Sch #25

K 1000007018 2,160,000.00 0.00 0.00 590,938.30 1,252,136.55 316,925.15SED 0033-024 2019-Sch #33

K 1000007019 1,467,078.00 0.00 0.00 875,051.65 482,117.35 109,909.00SED 0041-027 2019-Sch #41

K 1000007020 1,973,801.00 0.00 29,430.00 958,081.35 759,405.90 226,883.75SED 0044-026 2019-Sch #44

K 1000007021 1,380,342.00 0.00 2,439.00 819,122.55 420,031.46 138,748.99SED 0052-023 2019-Sch #52

K 1000007022 555,354.00 0.00 0.00 282,243.25 192,307.50 80,803.25SED 0087-015 2019-Sch #57

K 1000007023 2,030,000.00 0.00 10,000.00 1,140,068.89 789,856.97 90,074.14SED 0101-037 2019-Franklin

K 1000007024 1,740,000.00 0.00 0.00 474,799.45 1,017,474.05 247,726.50SED 0032-012 2019-Wilson-F

K 1000007026 0.00 0.00 0.00 0.00 0.00 0.00SED 7999-___ 2019-District

K 1000007850 0.00 0.00 0.00 0.00 0.00 0.00SED 0014-16x 2016-#58 Pk Lot

K 1000007856 2,204,298.00 0.00 0.00 91,452.71 1,654,588.77 458,256.52SED 0058-003 2017-Sch #3-RC

K 1000007858 1,385,474.94 0.00 0.00 78,092.15 1,306,537.72 845.07SED 0009-022 2017-Sch #9

K 1000007859 1,499,934.18 0.00 0.00 49,323.40 1,426,826.23 23,784.55SED 0034-021 2017-Sch #34

K 1000007863 1,029,878.00 0.00 0.00 37,869.25 940,060.40 51,948.35SED 0033-023 2018-Ryan/Sch 33

K 1000007864 23,528.00 0.00 0.00 0.00 23,528.00 0.00SED 0087-___ 2017-Sch #57

K 1000007866 2,440,777.47 0.00 0.00 145,754.30 2,220,558.59 74,464.58SED 0105-034 2017-Jefferson

K 1000007867 3,145,440.92 0.00 0.00 169,719.30 2,940,222.48 35,499.14SED 0110-036 2017-Marshall

K 1000007868 3,088,340.76 0.00 0.00 0.00 3,088,340.76 0.00SED 0121-008 2017-Early Ed Ct

K 1000007869 430,585.44 0.00 0.00 2,997.50 427,587.94 0.00SED 7999-023 2017-DW Sec-7

K 1000007877 5,929,025.00 0.00 0.00 0.00 5,923,974.51 5,050.49IM&T SSBA1-School Connectivity

K 1000007878 18,491,399.00 0.00 0.00 1,125,563.75 16,830,480.54 535,354.71IM&T SSBA1-Classrm Technology

K 1000007879 2,491,884.00 0.00 39,783.00 0.00 1,787,217.00 664,884.00IM&T SSBA1-High Tech Security

K 1000007920 1,345,667.35 0.00 0.00 0.00 1,345,667.35 0.00FAC Capital Improvements-Misc

K 1000007921 18,159.72 0.00 0.00 0.00 18,159.72 0.00FAC Gen Svc-Architects & Engin

K 1000007995 0.00 0.00 0.00 0.00 0.00 0.00BUDG Future Design-Unassigned

PeopleSoft GL


Run Date 09/12/2019

Run Time 17:39:57



Currency : USD


Fund: K Project: All values


Page 15 of 29

K 1000007998 488,044.75 0.00 0.00 0.00 0.00 488,044.75BUDG K-Fund Contingency

K 1000007999 0.00 0.00 0.00 0.00 0.00 0.00BUDG H-Fund Contingency

K BUDGET18-K 0.00 0.00 0.00 0.00 0.00 0.00BUDG FY 2018 - ORD 17-381

K BUDGET19-K 0.00 0.00 0.00 0.00 0.00 0.00BUDG FY 2019 - ORD 18-381

Subtotal for Fund K : Ordinances 83,210,042.74 0.00 104,748.00 11,702,498.27 63,794,502.10 7,608,294.37

Grand Total : 83,210,042.74 0.00 104,748.00 11,702,498.27 63,794,502.10 7,608,294.37

PeopleSoft GL


Run Date 09/12/2019

Run Time 17:39:57



Currency : USD


Fund: K Project: All values


End of Report

Page 16 of 29

Rochester City School District Program (Function) Code Descriptions

1000‐1099 Board of Education 1010 Board of Education

1200‐1299 Central Administration 1240 Chief School Administrator

1300‐1399 Finance 1310 Business Administration 1320 Auditing 1345 Purchasing

1400‐1499 Other Support Staff 1420 Legal 1430 Personnel 1480 Public Information and Services

1600‐1699 Central Services 1620 Operation of Plant 1621 Maintenance of Plant 1660 Central Storeroom 1670 Central Printing and Mailing 1680 Central Data Processing

1900‐1999 Special Items 1910 Unallocated insurance 1920 School Association Dues 1930 Judgement and Claims 1988 Indirect Costs 1989 Unclassified

2000‐2099 Administration & Improvement 2010 Curriculum Devel & Supervision 2011 Curriculum Develop‐Task Force 2020 Supervision‐Regular‐School 2022 Supervision‐Regular‐ CIT Stipnd 2040 Supervision‐Special School 2060 Research, Planning & Evaluation 2070 In‐service Training

2100‐23999 Teaching 2110 Teaching‐Regular School 2111 Teaching‐Regular Schl‐Audition 2112 Teaching –Regular Schl‐Mentors 2250 Prog‐Students w/Disab 2252 Prog‐Students W/Disab‐Sec 4410 2253 Prog‐Students W/Disab‐Sec 4410 2254 Tuition Blind and Deaf 2280 Occupational Education 2330 Teaching‐Special Schools 2340 Employment Preparation Ed

2500‐2599 Pre‐Kindergarten Program 2510 Pre‐Kindergarten Program

2600‐2699 Instructional Media 2610 School Library & Audiovisual 2630 Computer Assisted Instruction

2800‐2899 Pupil Services 2805 Attendance‐Regular School 2810 Guidance‐Regular School 2815 Health Services‐Regular School 2820 Psych Services‐Regular School 2825 Social Work Service‐Regular School 2830 Pupil Personnel Serv‐ Spec School 2850 Clubs and Organizations 2855 Interscholastic Athl‐Regular School

5500‐5599 Pupil Transportation 5510 District Transportation Serv. 5511 District Transport‐Summer ESY 5530 Garage Building 5540 Contract Transportation 5550 Public Transportation 5581 BOCES Transportation

6000‐6999 Community Services 6293 Workforce Investment Act 6320 Work Training

8000‐8099 Community Services 8060 Civic Activities

9000‐9099 Employee Benefits 9010 State Retirement‐C.S. 9020 Teachers’ Retirement 9030 Social Security 9040 Workers’ Compensation 9045 Life Insurance 9050 Unemployment Insurance 9055 Disability Insurance 9060 Health & Dental Insurance 9069 Other Benefits

9700‐9799 Debt Service 9730 Bond Anticipation Notes 9789 Other Debt

9900‐9999 Interfund Transfers 9940 Interfd Xfer‐G/F to Special Aid 9950 Interfd Xfer‐G/F to Capital 9960 Interfd Xfer‐G/F to Debt Svc

Page 17 of 29

Rochester City School District Appropriation by Function‐General Fund‐Interim

As of August 31, 2019

ValuesFunction Code Group Function Groups Description Original Budget Current Budget Committed Expense Available 1000-1099 Board of Education 746,028 746,028 4,600 ‐3,739 745,1671200-1299 Central Administration 746,464 746,464 0 98,715 647,7491300-1399 Finance 5,141,370 5,197,770 101,680 214,457 4,881,6331400-1499 Other Support Staff 6,007,961 6,001,461 321,028 240,746 5,439,6861600-1699 Central Services 43,027,089 43,262,130 16,777,609 829,959 25,654,5621900-1999 Special Items 2,963,154 2,963,154 73,613 689,430 2,200,1122000-2099 Administration and Improvement 44,227,418 44,773,901 2,145,433 203,441 42,425,0282100-2399 Teaching 337,566,024 336,766,396 62,546,706 58,610,265 215,609,4252600-2699 Instructional Media 5,501,654 5,824,974 447,165 19,837 5,357,9732800-2899 Pupil Services 28,113,851 28,146,965 509,783 78,142 27,559,0405500-5599 Pupil Transportation 77,244,816 77,530,486 57,365,695 ‐1,144,472 21,309,2636000-8099 Community Services 567,551 677,001 147,300 2,972 526,7299000-9099 Employee Benefits 142,589,203 142,541,853 698,870 6,145,381 135,697,6029100-9899 Debt Service 2,278,945 2,278,945 0 0 2,278,9459900-9999 Interfund Transfers 93,850,288 93,850,288 0 10,000,000 83,850,288Grand Total $790,571,815 $791,307,815 $141,139,481 $75,985,132 $574,183,202

Page 18 of 29

Rochester City School District Appropriation by Function‐Interim


ValuesFunction Code Group Function Groups Description Program Description Original Budget Current Budget Committed Expense Available 1000-1099 Board of Education Board Of Education 746,028 746,028 4,600 (3,739) 745,167 1000-1099 Total 746,028 746,028 4,600 (3,739) 745,167 1200-1299 Central Administration Chief School Administrator 746,464 746,464 - 98,715 647,749 1200-1299 Total 746,464 746,464 - 98,715 647,749 1300-1399 Finance Auditing 877,135 877,135 62,175 36,215 778,745

Business Administration 3,737,527 3,793,927 39,418 150,486 3,604,023 Purchasing 526,708 526,708 87 27,756 498,865

1300-1399 Total 5,141,370 5,197,770 101,680 214,457 4,881,633 1400-1499 Other Support Staff Legal 1,464,743 1,464,743 27,000 69,491 1,368,252

Personnel 3,406,975 3,400,475 137,276 125,410 3,137,789 Public Information & Services 1,136,243 1,136,243 156,752 45,846 933,645

1400-1499 Total 6,007,961 6,001,461 321,028 240,746 5,439,686 1600-1699 Central Services Central Data Processing 7,331,729 7,334,729 1,970,315 536,576 4,827,837

Central Printing & Mailing 1,143,459 1,143,459 940,260 47,822 155,377 Central Storeroom 648,903 648,903 5,000 16,206 627,697 Maintenance Of Plant 8,742,115 8,742,115 2,494,554 27,890 6,219,671 Operation Of Plant 25,160,883 25,392,924 11,367,481 201,464 13,823,980

1600-1699 Total 43,027,089 43,262,130 16,777,609 829,959 25,654,562 1900-1999 Special Items Judgments & Claims 800,000 800,000 - 24,194 775,806

School Association Dues 50,000 50,000 26,625 - 23,375 Unallocated Insurance 793,154 793,154 46,988 665,371 80,794 Unclassified 1,320,000 1,320,000 - (136) 1,320,136

1900-1999 Total 2,963,154 2,963,154 73,613 689,430 2,200,112 2000-2099 Administration and Improvement Curriculum Devel & Supervision 2,957,244 2,964,996 33,648 109,939 2,821,409

Curriculum Develop -Task Force 100,000 100,000 - 10,375 89,625 Inservice Training - Provider 5,077,982 5,324,491 216,013 31,636 5,076,842 Research Planning & Evaluation 1,786,889 1,786,889 384,233 67,483 1,335,173 Supervision-Regular School 33,903,280 34,301,631 1,511,538 (39,457) 32,829,550 Supervision-Special School 402,023 295,894 - 23,464 272,430

2000-2099 Total 44,227,418 44,773,901 2,145,433 203,441 42,425,028 2100-2399 Teaching Occupational Education 6,405,481 6,405,481 1,539 1,569 6,402,373

Prog For Students With Disab 119,123,155 119,185,655 2,966,790 191,933 116,026,932 Teaching - Regular School 210,575,388 209,947,831 59,373,728 58,412,719 92,161,384 Teaching-Regular Schl-Mentors 962,000 962,000 - 83 961,917 Teaching-Special Schools 500,000 265,429 204,650 3,960 56,820

2100-2399 Total 337,566,024 336,766,396 62,546,706 58,610,265 215,609,425

Page 19 of 29

Rochester City School District Appropriation by Function‐Interim


Function Code Group Function Groups Description Program Description Original Budget Current Budget Committed Expense Available 2600-2699 Instructional Media Computer Assisted Instruction 2,779,134 2,781,554 444,965 15,029 2,321,560

School Library & Audiovisual 2,722,521 3,043,421 2,200 4,808 3,036,413 2600-2699 Total 5,501,654 5,824,974 447,165 19,837 5,357,973 2800-2899 Pupil Services Attendance-Regular School 5,395,258 5,443,140 4,847 71,318 5,366,974

Clubs & Organizations 458,302 458,302 - 5,400 452,902 Guidance-Regular School 5,761,756 5,761,756 90,975 2,905 5,667,877 Health Services-Regular School 4,235,264 4,170,264 65,000 - 4,105,264 Interscholastic Ath-Reg School 3,025,364 3,019,564 348,961 (10,205) 2,680,808 Psych Services-Regular School 869,761 869,761 - - 869,761 Pupil Personnel Serv-Spec Sch 37,760 93,792 - 8,724 85,068 Social Work Service-Reg School 8,330,386 8,330,386 - - 8,330,386

2800-2899 Total 28,113,851 28,146,965 509,783 78,142 27,559,040 5500-5599 Pupil Transportation BOCES Transportation 565,460 565,460 - - 565,460

Contract Transportation 55,853,974 55,659,044 55,145,224 (1,383,329) 1,897,149 District Transportation Serv 7,381,178 7,381,178 921,995 234,541 6,224,642 Garage Building 1,362,936 1,362,936 826,476 4,316 532,145 Public Transportation 12,081,268 12,561,868 472,000 - 12,089,868

5500-5599 Total 77,244,816 77,530,486 57,365,695 (1,144,472) 21,309,263 6000-8099 Community Services Civic Activities 567,551 677,001 147,300 2,972 526,729 6000-8099 Total 567,551 677,001 147,300 2,972 526,729 9000-9099 Employee Benefits Disability Insurance 300,000 300,000 - - 300,000

Health & Dental Insurance 81,220,820 81,220,820 146,682 5,612,598 75,461,540 Life Insurance 137,000 137,000 70,000 (920) 67,920 Other Benefits 3,761,055 3,713,705 482,188 135,568 3,095,949 Social Security 22,377,719 22,377,719 - 873,145 21,504,574 State Retirement-C.S. 8,135,576 8,135,576 - (129,609) 8,265,185 Teachers Retirement 23,214,700 23,214,700 - (174,810) 23,389,510 Unemployment Insurance 425,000 425,000 - (56,919) 481,919 Workers Compensation 3,017,333 3,017,333 - (113,673) 3,131,006

9000-9099 Total 142,589,203 142,541,853 698,870 6,145,381 135,697,602 9100-9899 Debt Service Bond Anticipation Notes 1,528,945 1,528,945 - - 1,528,945

Other Debt 750,000 750,000 - - 750,000 9100-9899 Total 2,278,945 2,278,945 - - 2,278,945 9900-9999 Interfund Transfers Interfd Xfer-G/F to Capital 10,000,000 10,000,000 - 10,000,000 -

Interfd Xfer-G/F to Debt Svc 82,790,288 82,790,288 - - 82,790,288 Interfd Xfer-G/F to Spec Aid 1,060,000 1,060,000 - - 1,060,000

9900-9999 Total 93,850,288 93,850,288 - 10,000,000 83,850,288 Grand Total $790,571,815 $791,307,815 $141,139,481 $75,985,132 $574,183,202

Page 20 of 29

Revenue Category

2019-20 Adopted Budget

05/7/19

2019 -20 Amended Budget

05/7/19

Amended vs. Estimated

Inc./(Decr.)

Estimated Revenue (updated GEN rpt 8/31/2019 for State

Revenue)

Revenue Received

as of 8/31/2019

GENERAL FUNDState AidFoundation Aid 447,476,873 447,476,873 - 447,476,873 6,634 Special Services Aid 10,567,650 10,567,650 - 10,567,650 157 Special Education - Public High Cost Aid 9,135,889 9,135,889 - 9,135,889 135 Special Education - Private Excess Cost Aid 10,022,267 10,022,267 - 10,022,267 149 Transportation Aid 72,307,139 72,307,139 - 72,307,139 1,072 Computer Hardware Aid 688,882 688,882 - 688,882 - Textbook Aid 1,980,748 1,980,748 - 1,980,748 - Software Aid 495,170 495,170 - 495,170 - Library Aid 215,373 215,373 - 215,373 - Charter School Transitional Aid 10,741,940 10,741,940 - 10,741,940 159 Charter School Supplemental Basic Tuition Aid 6,058,000 6,058,000 - 6,058,000 90

Subtotal - Recurring State Aid 569,689,931 569,689,931 - 569,689,931 8,395 Building AidBuilding Aid 77,578,431 77,578,431 - 77,578,431 1,150

Subtotal - Building Aid 77,578,431 77,578,431 - 77,578,431 1,150 State Aid AdjustmentsPrior Year Aid - $20M Spin Up Loan Payment (666,667) (666,667) - (666,667) - Local Share Deduction for Certain Students (543,653) (543,653) - (543,653) (8)

Subtotal - State Aid Adjustments (1,210,320) (1,210,320) - (1,210,320) (8) Other State RevenuesCh 47, 66, 721 Tuition - Alternative Residential 580,000 580,000 - 580,000 75,774 Chapter 348 Tuition - Nonresident Homeless 500,000 500,000 - 500,000 374,310 NYS Legislative Appropriation 1,200,000 1,200,000 - 1,200,000 1,200,000 Incarcerated Youth Aid 2,000,000 2,000,000 - 2,000,000 - State Turnaround Funding Revenue - - - -

Subtotal - Other State Revenues 4,280,000 4,280,000 - 4,280,000 1,650,084

Total - New York State Revenue 650,338,042 650,338,042 - 650,338,042 1,659,621 CityCity of Rochester Aid 119,100,000 119,100,000 - 119,100,000 20,000,000

Total - City Revenue 119,100,000 119,100,000 - 119,100,000 20,000,000

FederalFederal - Medicaid 2,100,000 2,100,000 - 2,100,000 - Federal Subsidy - - - - -

Subtotal - Federal Revenue 2,100,000 2,100,000 - 2,100,000 - LocalNonresident Tuition 1,067,926 1,067,926 - 1,067,926 - Health Services Revenue 1,750,740 1,750,740 - 1,750,740 - Rental and Use of Buildings 275,000 275,000 - 275,000 6,297 Curriculum Based Programs 35,000 35,000 - 35,000 (500) Sale of Obsolete Equipment 75,000 75,000 - 75,000 3,291 Stop Loss Reimbursement for Self-insurance 850,000 850,000 - 850,000 - Legal Awards & Settlements - - - - - Prior Years Refunds 200,000 200,000 - 200,000 652 Student and Other Fees 60,000 60,000 - 60,000 1,344 E-Rate Revenue 968,285 968,285 - 968,285 - Earnings - General Fund Investments 75,000 75,000 - 75,000 36,370 Premiums on Obligations - - 736,000 736,000 736,000 Miscellaneous Revenue 340,568 340,568 - 340,568 12,104 Indirect Costs Grants 2,567,868 2,567,868 - 2,567,868 - Indirect Costs Lunch Food Services 500,000 500,000 - 500,000 - Earnings - Capital Fund Premium and Interest - - - -RJSCB QSCB Subsidies & Capitalized Interest 2,268,386 2,268,386 - 2,268,386 -

Total - Local Revenue 11,033,773 11,033,773 736,000 11,769,773 795,558 Total Revenue 782,571,815$ 782,571,815$ 736,000$ 783,307,815$ 22,455,179$

Appropriated Fund Balance for General Fund 8,000,000 8,000,000 - 8,000,000 - GENERAL FUND REVENUE 790,571,815 790,571,815 736,000 791,307,815 22,455,179

GRAND TOTAL REVENUE-GENERAL FUND 790,571,815$ 790,571,815$ 736,000$ 791,307,815$ 22,455,179$

Rochester City School DistrictRevenue Summary-Interim


Page 21 of 29

Revenue Category

2019-20 Adopted Budget

05/7/19

2018 -19 Amended Budget

05/7/2019

Amended vs. Estimated

Inc./(Decr.)

(updated GEN rpt 8/31/2019 for State

Revenue)

Revenue Received

as of 8/31/2019GRANT & SPECIAL AID FUNDS

State SourcesUniversal Pre-Kindergarten 10,817,450 10,817,450 - 10,817,450 - Other State Source Grants 49,647,889 49,647,889 1,025 49,648,914 324,845

Total - State Grant Sources 60,465,339 60,465,339 1,025 60,466,364 324,845

Federal SourcesFormula (Recurring) 42,330,608 42,330,608 277,312 42,607,920 260,486 One-Time Grants (Competitive) 6,625,007 6,625,007 - 6,625,007 -

Total - Federal Sources 48,955,615 48,955,615 277,312 49,232,927 260,486

Total - Local Other Sources 6,606,306 6,606,306 415,448 7,021,754 - . .GRANT & SPECIAL AID FUND REVENUE 116,027,260 116,027,260 693,785 116,721,045 585,331

GRAND TOTAL REVENUE-GRANT & SPECIAL AID FUND 116,027,260$ 116,027,260$ 693,785$ 116,721,045$ 585,331$

SCHOOL FOOD SERVICE FUND

NYS Free & Reduced Price Reimbursement 600,000 600,000 - 600,000 1,220 Federal Free & Reduced Price Reimbursement 20,905,000 20,905,000 - 20,905,000 45,557 Federal Surplus Food Revenue 1,100,000 1,100,000 - 1,100,000 - Summer Food Service Revenue 850,000 850,000 - 850,000 205,426 Other Cafeteria Sales 100,000 100,000 - 100,000 36 Miscellaneous Revenue 100,000 100,000 - 100,000 11,340 Federal Flow Through State 1,045,000 1,045,000 - 1,045,000 - Prior Year Refunds - - - - -

Total Revenue 24,700,000$ 24,700,000$ -$ 24,700,000$ 263,579$ Appropriation from Food Service Fund Balance - - - -

SCHOOL FOOD SERVICE FUND REVENUE 24,700,000 24,700,000 - 24,700,000 263,579 GRAND TOTAL REVENUE-FOOD SERVICE FUND 24,700,000$ 24,700,000$ -$ 24,700,000$ 263,579$

GRAND TOTAL REVENUE -ALL FUNDS 931,299,075$ 931,299,075$ 1,429,785$ 932,728,860$ 23,304,090$

Page 22 of 29

Uses Commitment Control Ledgers

Account Category Original Budget

Budget as Appropriated

August 31, 2019 Pre-Encumbrances Encumbrances Expenditures Available %Used %AvailCompensationTeacher Salary 185,949,655 186,014,891 0 0 39,502 185,975,389 0.0% 100.0%Civil Service Salary 58,137,660 58,053,660 0 0 6,450,485 51,603,175 11.1% 88.9%Administrator Salary 26,109,605 26,181,327 0 0 4,962,869 21,218,458 19.0% 81.0%Teaching Assistants 8,411,624 8,411,624 0 0 2,921 8,408,703 0.0% 100.0%Paraprofessional Salary 8,000,769 8,000,769 0 0 47,136 7,953,633 0.6% 99.4%

Subtotal - Salary Compensation 286,609,313$ 286,662,271$ -$ -$ 11,502,913$ 275,159,358$ 4.0% 96.0%Substitute Teacher Cost 7,161,200 7,163,930 0 0 11,317 7,152,614 0.2% 99.8%Hourly Teachers 8,071,016 9,177,214 0 0 987,018 8,190,196 10.8% 89.2%Teachers In Service 885,856 821,051 0 0 120,480 700,571 14.7% 85.3%Substitute Civil Service Cost 940,000 943,156 0 0 129,624 813,532 13.7% 86.3%Overtime Civil Service Cost 3,029,277 2,963,546 0 0 393,777 2,569,769 13.3% 86.7%

Subtotal - Other Compensation 20,087,349$ 21,068,897$ -$ -$ 1,642,215$ 19,426,682$ 7.8% 92.2%

Total Compensation 306,696,662$ 307,731,168$ -$ -$ 13,145,128$ 294,586,040$ 4.3% 95.7%Attendance Incentive 441,000 441,000 0 0 487,052 46,052- 110% -10%Stop Loss and Admin Fees 6,340,004 6,340,004 0 0 1,260,627 5,079,377 20% 80%ERI Incentive 0 0 0 0 60,000- 60,000 N/A N/A

Retirement Benefits 31,350,276 31,458,914 0 0 854,302- 32,313,216 -2.7% 102.7%Total Benefits 140,780,863$ 140,975,883$ 70,000$ 131,535$ 14,802,477$ 125,971,871$ 10.6% 89.4%

Total Compensation & Benefits 447,477,525$ 448,707,051$ 70,000$ 131,535$ 27,947,605$ 420,557,912$ 6.3% 93.7%Fixed Obligations With VariabilitySpecial Education Tuition 15,843,910 15,843,910 0 0 0 15,843,910 0.0% 100.0%Contract Transportation 67,935,242 67,901,369 15,938 55,615,723 101,328 12,168,379 82.1% 17.9%Charter School Tuition 87,660,388 87,660,388 0 59,184,418 22,965,795 5,510,176 93.7% 6.3%Health Service Other Districts 1,300,000 1,300,000 0 0 0 1,300,000 0.0% 100.0%Insurance non-employee 955,578 955,578 0 9,888 883,598 62,092 93.5% 6.5%Capital Leases - Interest 0 0 0 0 0 0 N/A N/AInterfd Xfer-G/F to Debt Svc 82,790,288 82,790,288 0 0 8,196,274 74,594,014 10% 90%

Debt Service 85,069,233$ 85,573,696$ -$ -$ 9,763,014$ 75,810,682$ 11.4% 88.6%Cash Capital OutlaysCash Capital Expense 10,000,000 10,000,000 0 0 10,000,000 0 100.0% 0.0%Textbooks 2,130,578 2,133,129 67,774 596,153 6,188 1,463,014 31.4% 68.6%Equipment Other than Buses 345,705 346,674 29,682 9,049 5,528 302,415 12.8% 87.2%Equipment Buses 0 0 0 0 0 0 N/A N/AComputer Hardware 389,567 395,998 3,289 3,289 9,201 380,219 4.0% 96.0%Library Books 205,206 205,206 0 50,874 126- 154,458 24.7% 75.3%

Subtotal of Cash Capital Outlays 13,071,056$ 13,081,007$ 100,745$ 659,366$ 10,020,792$ 2,300,104$ 82.4% 17.6%

Rochester City School DistrictAppropriations by Major Account-Interim

As of August 31, 2019Fund: A

Page 23 of 29



August 31, 2019 Pre-Encumbrances Encumbrances Expenditures Available %Used %AvailFacilities and RelatedUtilities 9,961,522 9,956,522 0 7,472,007 525,027 1,959,488 80.3% 19.7%Instructional Supplies 2,852,190 2,739,574 63,344 152,746 242,350 2,281,134 16.7% 83.3%Equip Service Contr & Repair 3,660,803 3,647,136 29,844 2,004,813 1,006,963 605,517 83.4% 16.6%Facilities Service Contracts 1,937,023 1,937,023 0 991,609 136,841 808,573 58.3% 41.7%Rentals 3,687,790 4,014,197 1,362,276 2,527,260 584,045 459,383- 111.4% -11.4%Maintenance Repair Supplies 1,546,900 1,544,100 60,000 722,451 165,726 595,923 61.4% 38.6%Postage and Print/Advertising 829,300 812,343 195,000 38,850 234,082 344,411 57.6% 42.4%Auto Supplies 907,838 901,368 0 659,930 56,384 185,054 79.5% 20.5%Supplies and Materials 725,251 876,095 140,693 235,842 39,682 459,878 47.5% 52.5%Custodial Supplies 621,110 624,945 0 38,473 80,079 506,393 19.0% 81.0%Office Supplies 324,325 323,052 685 6,171 35,338 280,857 13.1% 86.9%

Subtotal of Facilities and Related 27,054,052$ 27,376,355$ 1,851,842$ 14,850,152$ 3,106,517$ 7,567,844$ 72.4% 27.6%TechnologyComputer Software - Instructional 834,746 835,266 52,653 148,113 430,192 204,308 75.5% 24.5%Computer Software - Non-instructional 1,424,647$ 1,455,344$ 107,300$ 237,360$ 747,126$ 363,558$ 75.0% 25.0%

Subtotal of Technology 2,259,393$ 2,290,610$ 159,953$ 385,473$ 1,177,318$ 567,866$ 75.2% 24.8%Miscellaneous Services

Miscellaneous Services 1,704,338$ 1,700,543$ 95,665$ 359,546$ 180,948$ 1,064,384$ 37.4% 62.6%All Other Variable ExpensesProfessional Technical Service 10,975,974 10,595,458 4,094,421 634,768 18,336 5,847,934 44.8% 55.2%Agency Temporary Staff 3,084,019 3,102,996 0 0 102,723 3,000,273 3.3% 96.7%Judgments and Claims 800,000 800,000 0 0 7,743 792,257 1.0% 99.0%Grant Disallowances 120,000 120,000 0 0 33 119,967 0.0% 100.0%Interfund Expense 1,000,000 1,000,000 0 0 0 1,000,000 0.0% 100.0%Departmental Credits 1,500,000- 1,505,577- 0 0 677,329- 828,248- 45.0% 55.0%Indirect Costs Grants 0 0 0 0 0 0 N/A N/AProfessional Development 1,473,275 1,593,419 540 66,185 387,586 1,139,108 28.5% 71.5%BOCES Services 23,137,832 23,137,832 0 2,851,542 876- 20,287,166 12.3% 87.7%

Subtotal of All Other Variable Expenses 39,091,100$ 38,844,128$ 4,094,961$ 3,552,495$ (161,783)$ 31,358,455$ 19.3% 80.7%

Total Miscellaneous Service & Variable Expenses 40,795,438$ 40,544,671$ 4,190,626$ 3,912,041$ 19,165$ 32,422,840$ 20.0% 80.0%Total Non Compensation 341,944,290$ 342,527,584$ 6,319,104$ 134,617,060$ 48,037,527$ 153,553,893$ 55.2% 44.8%

Sub Total 789,421,815$ 791,234,635$ 6,389,104$ 134,748,595$ 75,985,132$ 574,111,804$ 27.4% 72.6%GRAND TOTAL: 790,571,815$ 791,307,815$ 6,389,104$ 134,750,377$ 75,985,132$ 574,183,202$ 27.4% 72.6%

Page 24 of 29

Layout:

Fund: A,E,LUses Commitment Control Ledgers



August 31, 2019 Pre-Encumbrances Encumbrances Expenditures Available %Used %AvailCompensationTeacher Salary 218,648,796 219,099,119 0 0 34,263 219,064,856 0.0% 100.0%Civil Service Salary 69,573,407 69,576,295 0 0 5,083,185 64,493,111 7.3% 92.7%Administrator Salary 28,726,897 28,823,848 0 0 4,003,231 24,820,617 13.9% 86.1%Teaching Assistants 8,492,228 8,506,636 0 0 2,921 8,503,715 0.0% 100.0%Paraprofessional Salary 11,341,945 11,165,947 0 0 5,214 11,160,733 0.0% 100.0%

Subtotal - Salary Compensation 336,783,274$ 337,171,847$ -$ -$ 9,128,814$ 328,043,033$ 2.7% 97.3%Substitute Teacher Cost 7,622,628 7,590,519 0 0 11,702 7,578,818 0.2% 99.8%Hourly Teachers 14,911,039 15,943,859 0 0 1,408,394 14,535,464 8.8% 91.2%Teachers In Service 1,353,883 1,434,781 0 0 148,358 1,286,424 10.3% 89.7%Substitute Civil Service Cost 1,502,702 1,505,858 0 0 298,095 1,207,763 19.8% 80.2%Overtime Civil Service Cost 4,826,751 4,761,237 0 0 756,621 4,004,616 15.9% 84.1%

Subtotal - Other Compensation 30,217,003$ 31,236,254$ -$ -$ 2,623,169$ 28,613,085$ 8.4% 91.6%

Total Compensation 367,000,277$ 368,408,100$ -$ -$ 11,751,983$ 356,656,117$ 3.2% 96.8%Employee Benefits

Employee Benefits 34,277,272 34,331,401 119,250 97,432 2,046,030 32,068,689 6.6% 93.4%Health & Dental Benefits 94,439,534 94,302,138 0 0 11,762,246 82,539,892 12.5% 87.5%

Retirement Benefits 37,128,739 37,272,636 0 0 419,848- 37,692,484 -1.1% 101.1%Total Benefits 165,845,545$ 165,906,176$ 119,250$ 97,432$ 13,388,428$ 152,301,066$ 8.2% 91.8%

Total Compensation & Benefits 532,845,822$ 534,314,276$ 119,250$ 97,432$ 25,140,411$ 508,957,183$ 4.7% 95.3%Fixed Obligations With VariabilitySpecial Education Tuition 20,842,988 20,843,637 0 0 0 20,843,637 0.0% 100.0%Contract Transportation 69,211,769 69,511,513 25,000 56,638,173 74,544 12,773,796 81.6% 18.4%Charter School Tuition 87,660,388 87,660,388 0 68,750,000 13,400,213 5,510,176 93.7% 6.3%Health Service Other Districts 1,300,000 1,300,000 0 0 0 1,300,000 0.0% 100.0%Insurance non-employee 955,578 955,578 0 59,888 836,238 59,452 93.8% 6.2%

Subtotal of Fixed Obligations 179,970,723$ 180,271,116$ 25,000$ 125,448,062$ 14,310,994$ 40,487,060$ 77.5% 22.5%

Debt Service 85,069,233$ 85,573,696$ -$ -$ 9,763,014$ 75,810,682$ 11.4% 88.6%Cash Capital OutlaysCash Capital Expense 10,000,000 10,000,000 0 0 10,000,000 0 100.0% 0.0%Textbooks 2,130,578 2,133,129 274,564 293,263 1,774 1,563,528 26.7% 73.3%Equipment Other than Buses 545,705 544,010 8,122 52,589 1,429 481,870 11.4% 88.6%Computer Hardware - Non-instructional 78,925 82,236 72 1,700 0 80,464 2.2% 97.8%Library Books 205,206 205,206 0 50,874 0 154,332 24.8% 75.2%

Subtotal of Cash Capital Outlays 13,286,521$ 13,293,108$ 282,758$ 402,431$ 10,003,204$ 2,604,715$ 80.4% 19.6%

Rochester City School DistrictAppropriations by Major Account-Interim


Page 25 of 29



August 31, 2019 Pre-Encumbrances Encumbrances Expenditures Available %Used %AvailFacilities and RelatedUtilities 9,961,522 9,956,522 0 7,532,365 464,280 1,959,877 80.3% 19.7%Instructional Supplies 5,240,699 4,740,752 79,946 233,874 70,489 4,356,443 8.1% 91.9%Equip Service Contr & Repair 4,547,140 4,573,073 52,634 2,373,862 903,484 1,243,093 72.8% 27.2%Facilities Service Contracts 1,937,023 1,937,023 50,000 1,002,745 88,867 795,411 58.9% 41.1%Rentals 4,525,518 4,530,354 1,020,406 2,506,670 578,651 424,627 90.6% 9.4%Maintenance Repair Supplies 1,548,900 1,546,100 60,000 770,195 13,285 702,620 54.6% 45.4%Postage and Print/Advertising 1,218,855 1,194,068 21,400 46,404 104,383 1,021,881 14.4% 85.6%Auto Supplies 927,838 921,368 0 660,132 51,566 209,670 77.2% 22.8%Supplies and Materials 10,315,553 10,530,257 204,104 8,401,643 187,568 1,736,942 83.5% 16.5%Custodial Supplies 700,410 705,695 25,559 18,976 18,925 642,235 9.0% 91.0%Office Supplies 483,575 485,589 678 78,049 10,148 396,715 18.3% 81.7%

Subtotal of Facilities and Related 41,407,033$ 41,120,801$ 1,514,727$ 23,624,914$ 2,491,646$ 13,489,514$ 67.2% 32.8%TechnologyComputer Software - Instructional 841,853 834,746 94,699 63,100 419,204 257,743 69.1% 30.9%Computer Software - Non-instructional 2,463,359$ 2,612,646$ 149,951$ 282,153$ 715,366$ 1,465,176$ 43.9% 56.1%

Subtotal of Technology 3,305,212$ 3,447,392$ 244,650$ 345,253$ 1,134,570$ 1,722,919$ 50.0% 50.0%Miscellaneous Services

Miscellaneous Services 2,374,251 2,584,740 267,482 572,479 115,629 1,629,150 37.0% 63.0%

All Other Variable ExpensesProfessional Technical Service 32,385,377 32,249,711 21,892,429 557,593 1,465,429- 11,265,119 65.1% 34.9%Agency Temporary Staff 3,451,659 3,398,881 0 0 76,354 3,322,527 2.2% 97.8%Judgments and Claims 800,000 800,000 0 0 25,116 774,884 3.1% 96.9%Grant Disallowances 120,000 120,000 0 0 0 120,000 0.0% 100.0%Interfund Expense 1,000,000 1,000,000 0 0 0 1,000,000 0.0% 100.0%Departmental Credits 1,507,641- 1,513,218- 0 0 232,217- 1,281,001- 15.3% 84.7%Indirect Costs Grants 3,062,341 3,054,915 0 0 0 3,054,915 0.0% 100.0%Professional Development 1,925,329 2,011,067 0 70,735 383,357 1,556,975 22.6% 77.4%BOCES Services 30,653,216 30,558,740 5,980,578 2,851,542 0 21,726,620 28.9% 71.1%

Subtotal of All Other Variable Expenses 71,890,281$ 71,680,096$ 27,873,007$ 3,479,870$ (1,212,820)$ 41,540,039$ 42.0% 58.0%

Total Miscellaneous Service & Variable Expenses 74,264,532$ 74,264,836$ 28,140,489$ 4,052,349$ (1,097,191)$ 43,169,189$ 41.9% 58.1%Total Non Compensation 397,303,254$ 397,970,949$ 30,207,623$ 153,873,009$ 36,606,237$ 177,284,079$ 55.5% 44.5%

Sub Total 930,149,075$ 932,285,224$ 30,326,873$ 153,970,441$ 61,746,648$ 686,241,262$ 26.4% 73.6%GRAND TOTAL: 931,299,075$ 932,742,981$ 23,937,769$ 150,856,337$ 80,630,773$ 677,318,102$ 26.4% 73.6%

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July August September October November December January February March April May JuneBeginning Balance 63,060,870 6,392,048 40,063,878 85,166,140 16,425,632 22,634,025 8,031,872 66,189,513 58,139,762 199,721,613 159,539,494 55,632,757

City Revenue 0 20,000,000 20,000,000 0 20,000,000 0 20,000,000 0 20,000,000 0 0 19,100,000State & Federal Aid 13,906,531 17,912,630 44,168,343 5,703,968 86,914,816 61,031,501 109,577,238 56,755,667 176,503,780 27,220,447 53,743,466 39,930,965Grant Receipts 3,174,374 12,393,263 23,600,000 4,000,000 5,000,000 6,800,000 9,600,000 13,200,000 10,900,000 10,800,000 4,900,000 5,800,000Other Receipts 730,735 1,756,403 1,533,947 4,379,860 1,160,125 522,305 476,665 979,293 4,380,567 2,359,086 746,485 1,021,242Cash ‐in Time Deposits 0 3,898,472 7,525,842 0 3,264,831 0 2,470,000 0 2,151,491 0 620,645 712,411RAN 0 50,736,000 0 0 0 0 0 0 0 0 0 0Total Receipts and Deposits 17,811,640 106,696,768 96,828,132 14,083,828 116,339,772 68,353,806 142,123,903 70,934,960 213,935,838 40,379,533 60,010,596 66,564,618

Accounts Payable 39,287,629 48,703,869 22,305,014 48,656,243 66,519,761 53,334,370 38,120,108 35,355,760 41,461,595 49,996,744 38,470,425 37,361,662Payroll 35,192,833 14,595,850 29,420,857 29,488,767 30,946,706 29,621,589 45,846,154 31,737,091 30,892,391 30,251,903 29,388,072 30,858,871Debt Payments 0 9,725,219 0 4,679,326 12,664,911 0 0 11,891,860 0 313,006 44,842,169 0RAN payment 0 0 0 0 0 0 0 0 0 0 51,216,667 0Total Disbursements 74,480,462 73,024,938 51,725,871 82,824,336 110,131,379 82,955,959 83,966,262 78,984,711 72,353,987 80,561,653 163,917,333 68,220,533

Ending Balance 6,392,048 40,063,878 85,166,140 16,425,632 22,634,025 8,031,872 66,189,513 58,139,762 199,721,613 159,539,494 55,632,757 53,976,842

July August September October November December January February March April May JuneBeginning Balance 121,633,233 43,854,213 32,972,357 53,022,732 (4,379,574) 948,181 (10,939,125) 56,969,113 21,609,859 136,147,974 103,453,345 68,941,522

City Revenue 0 20,000,000 20,000,000 0 20,000,000 0 20,000,000 0 20,000,000 0 0 19,100,000State & Federal Aid 2,461,308 14,709,366 40,376,336 5,009,200 81,796,959 56,502,535 102,450,091 52,938,074 166,380,009 25,578,528 52,665,977 30,096,528Grant Receipts 3,497,403 15,114,838 12,321,103 7,944,104 6,580,532 7,096,572 10,312,991 14,033,507 10,802,006 11,068,439 5,010,370 11,262,976Other Receipts 184,612 2,218,719 1,300,482 1,164,385 1,152,735 496,988 2,684,274 1,002,634 1,643,032 2,217,112 519,025 609,101Cash ‐in Time Deposits 0 5,495,052 4,325,842 0 3,264,831 0 0 2,470,567 3,143,796 0 0 765,800City Loan 0 0 0 6,510,000 (5,770,000) 18,749,729 (19,489,729) 0 0 0 0 0Total Receipts and Deposits 6,143,323 57,537,975 78,323,763 20,627,689 107,025,057 82,845,824 115,957,627 70,444,782 201,968,843 38,864,079 58,195,372 61,834,405

Accounts Payable 58,801,744 35,485,442 27,208,322 41,479,258 60,558,008 62,928,171 17,535,569 44,242,753 55,907,627 39,097,975 31,842,623 35,348,245Payroll 25,120,599 24,546,080 31,065,066 31,770,303 32,872,133 31,804,959 30,513,821 48,501,492 31,523,100 32,062,113 31,212,411 32,366,812Debt Payments 0 8,388,309 0 4,780,434 8,267,161 0 0 13,059,791 0 398,620 29,652,161 0Total Disbursements 83,922,343 68,419,831 58,273,388 78,029,995 101,697,302 94,733,130 48,049,390 105,804,036 87,430,727 71,558,708 92,707,195 67,715,057

2018 ‐ 19 Fiscal YearACTUAL

Rochester City School DistrictCash Flow Projection Report

AUGUST 2019

2019 ‐ 20 Fiscal YearACTUAL PROJECTION

B:\2019‐2020 BOE Financial Reports\August 2019\Steve Nowak\CFAug19‐20Sum.xlsxPage 28 of 29

Fund Category Staffing Category2019-20 FTE

(Adopted Budget)2018-19 FTE

(8-13-19)Change from

Adopted BudgetGeneral Fund Administrators 248.72 250.72 2.00General Fund Civil Service 1,170.02 1,171.52 1.50General Fund Paraprofessionals 376.40 376.40 0.00General Fund Teachers 3,189.97 3,187.67 (2.30)General Fund Teaching Assistants 305.00 305.00 0.00General Fund Total 5,290.11 5,291.31 1.20Special Aid Fund Administrators 20.99 20.99 0.00Special Aid Fund Civil Service 55.71 55.71 0.00Special Aid Fund Paraprofessionals 143.20 143.20 0.00Special Aid Fund Teachers 423.56 423.56 0.00Special Aid Fund Teaching Assistants 3.00 3.00 0.00Special Aid Fund Total 646.46 646.46 0.00Food Service Fund Civil Service 306.37 306.37 0.00Food Service Fund Total 306.37 306.37 0.00Cash Capital Fund Administrators 0.00 0.00 0.00Cash Capital Fund Civil Service 13.55 13.55 0.00Cash Capital Fund Total 13.55 13.55 0.00Grand Total 6,256.49 6,257.69 1.20

Staffing Category Fund Category2019-20 FTE

(Adopted Budget)2018-19 FTE

(8-13-19)Change from

Adopted BudgetAdministrators General Fund 248.72 250.72 2.00Administrators Special Aid Fund 20.99 20.99 0.00Administrators Cash Capital Fund 0.00 0.00 0.00Administrators Total 269.71 271.71 2.00Civil Service General Fund 1,170.02 1,171.52 1.50Civil Service Special Aid Fund 55.71 55.71 0.00Civil Service Food Service Fund 306.37 306.37 0.00Civil Service Cash Capital Fund 13.55 13.55 0.00Civil Service Total 1,545.65 1,547.15 1.50Paraprofessionals General Fund 376.40 376.40 0.00Paraprofessionals Special Aid Fund 143.20 143.20 0.00Paraprofessionals Total 519.60 519.60 0.00Teachers General Fund 3,189.97 3,187.67 (2.30)Teachers Special Aid Fund 423.56 423.56 0.00Teachers Total 3,613.53 3,611.23 (2.30)Teaching Assistants General Fund 305.00 305.00 0.00Teaching Assistants Special Aid Fund 3.00 3.00 0.00Teaching Assistants Total 308.00 308.00 0.00Grand Total 6,256.49 6,257.69 1.20

Rochester City School DistrictBudgeted FTE by Staffing Category and All Funds

July 31, 2019

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•ti d-n Chief Financial Officer Rochester City School District · 4435 Refunds Prior Year 200,000...

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