2013-14 budget - Hawthorn School District 73

HAWTHORN SCHOOL DISTRICT 73 

2013-14 

Final Budget 

1. SIMPLIFIED BUDGET 

Board of Education direction for the Budget Document 

Expenditure Budget Priorities 

Budget Glossary 

2. BUDGET OVERVIEW 

Budget Discussion 

Budget Summary 

Revenues by Fund 

Expenditures by Fund 

Expenditures by Object 

3. SUPPORTING INFORMATION 

Budget Comparisons 

Tax Cap Limit 

Taxable Property Values 

Enrollment Projection 

School District Financial Profile 

4. STATE BUDGET 

State Budget Detail

SIMPLIFIED 

BUDGET

2013-14 2013-14 2012-13 

Function Detail Functions Tentative Budget Final Budget Variance Final Budget 

Regular Programs 19,335,854 19,358,488 22,634 19,849,041 

Special Education Programs 5,260,633 5,627,248 366,615 3,463,432 

Special Education Early Childhood Program 425,466 425,878 412 370,405 

Payments for Special Education Programs 1,687,320 1,687,320 - 1,572,302 

Pre-K At Risk Program 323,180 323,180 - 370,405 

INSTRUCTION 

INSTRUCTION TAKES TOP PRIORITY 

Hawthorn School District 73 

2013-2014 Total Expenditure Budget 

Reading Specialists 183,087 335,307 152,220 110,005 

Interscholastic Programs 356,419 356,419 - 306,374 

Summer School Programs 226,868 226,868 - 292,964 

Bilingual Programs 1,308,677 1,299,711 (8,966) 1,008,490 

Office of the Principal Services 2,458,090 2,451,554 (6,536) 2,344,369 

31,565,594 32,091,973 526,379 29,687,787 

INSTRUCTIONAL 

SUPPORT 

OPERATIONS 

LEADERSHIP 

OTHER 

Attendance & Social Work Services 1,019,879 1,002,529 (17,350) 860,969 

Health Services 340,164 340,164 - 356,966 

Psychological Services 381,129 381,129 - 330,761 

Speech Pathology & Audiology Services 1,175,523 1,175,523 - 1,128,457 

Special Education Direction 616,528 575,021 (41,507) 1,022,007 

Support Services Personnel - SSP - - - 608,810 

School Resource Officer 65,000 65,000 - 63,860 

Improvement of Instructional Services and Staff Development 630,055 627,455 (2,600) 566,258 

Educational Media Services 539,559 544,932 5,373 630,541 

Assessment & Testing Services 141,000 164,000 23,000 157,400 

Information Services - Technology and Public 1,223,949 1,222,808 (1,141) 1,160,425 

Human Resources Services 366,708 366,708 - 370,717 

Special Area / Technology Administration Services 45,405 45,405 0 55,331 

6,544,899 6,510,674 (34,225) 7,312,502 

Risk Management 408,773 408,773 0 375,447 

Business Services 736,416 736,416 0 662,451 

Operation & Maintenance of Plant Service 6,144,432 6,224,432 80,000 5,676,703 

Transportation 3,174,771 3,174,771 0 2,981,993 

Food Services 1,014,125 1,107,125 93,000 1,011,179 

11,478,517 11,651,517 173,000 10,707,773 

General Administration Services 252,561 252,561 0 343,550 

Executive Administration Services 336,739 336,739 0 345,064 

589,300 589,300 0 688,614 

Debt Service 5,330,130 5,221,584 (108,546) 5,151,299 

Community Services 37,656 37,656 0 44,198 

5,367,786 5,259,240 (108,546) 5,195,497 

Total 55,546,096 56,102,704 556,608 53,592,173 

Budget 2013-14 Final.xls - Instruction

KEEPING KIDS FIRST 


2013-2014 Total Expenditure Budget 

Reconciliation 56,102,704 

Add: Transfers 4,442,510 

Total 60,545,214 

Instruction 32,091,973 57.2% 

Instructional Support 6,510,674 11.6% 

Operations 11,651,517 20.8% 

Other Commitments 5,259,240 9.4% 

Leadership 589,300 1.1% 

56,102,704 

Leadership 

Other Commitments 

Operations 

Instructional Support 

Instruction 

$0 $10 $20 $30 $40 

Millions 

Budget 2013-14 Final.xls - Instruction

BUDGET GLOSSARY 

CPI 

This is the Consumer Price Index. It is a national inflationary index that helps determine many of our contracts. 

It is also the limiting factor for what we can collect in taxes. 

EAV 

Equalized Assessed Value, or the value of properties in the townships in which we are located. EAV is 

typically set at 1/3 of the value of the homes in the area, but the county does use a multiplier 

IMRF 

This is the Illinois Municipal Retirement Fund. All non-certified employees that work over 600 hours per year 

are in the IMRF pension system. We pay in 13.74% into this fund on behalf of our employees. This rate 

fluctuates yearly based on the actuarial cost of those in the union. 

LOP 

Learning Opportunities Program, a program which some of our special education students are part of. 

PMA 

The company that we utilize to help us with our 5-year projections. They typically provide our initial update in 

November, and then update throughout the year. 

SEDOL 

This is the Special Education District of Lake County, the cooperative which houses many of our special 

education students. 

Tort Fund 

A fund that is utilized to pay for worker’s compensation, property, general liability and unemployment 

insurance. 

TBE 

A grant program for services provided to our bilingual students 

TPI 

A grant program for limitedEnglish proficient (LEP) students. 

TITLE I 

Low income grant that helps to fund our summer school program for students who are not meeting standards. 

TITLE II 

A grant that provides funding for class size reduction, technology, and staff development.

BUDGET 

OVERVIEW


201 Hawthorn Parkway • Vernon Hills, Illinois 60061 

Phone (847) 990-4223 • Fax (847) 367-3290 

BRAD GOLDSTEIN 

ASSOCIATE SUPERINTENDENT OF 

FINANCE AND BUSINESS OPERATIONS 

Memorandum 

To: 

Nick Brown 

From: Brad Goldstein 

Date: August 10, 2013 

Re: Final Budget 2013-14 

I enclose the Final Budget for your review. Summary sheets are enclosed which include charts 

of the 2013-2014 Final Budget Summary showing proposed receipts, disbursements and 

comparisons with the Tentative Budget, as well as the Final Budget from last year. The Budget 

Hearing will occur during the board meeting on Monday, August 12, 2013. The Board is 

scheduled to approve the Final Budget on Monday, September 9, 2013, and I will submit it to the 

Regional Office of Education and the Illinois State Board of Education by September 30 th to 

comply with all the required laws pertaining to the timeline for budget approval. 

There are some changes in both revenue and expenditures from the Tentative Budget. I will 

highlight them below. There is still a slight surplus of $72,844 in the when looking at the funds 

other than Capital Projects, Bond and Interest and Working Cash Bond Funds. The difference in 

revenues are mainly due to looking at our June receipts from property taxes, and then calculating 

the remaining amount due from the 2012 tax extension that we will receive in September. Also, 

I looked at the funding we received from the state in June for categoricals and grants. Many of 

these increased compared to the tentative budget. We also received our integration payment 

from SEDOL in July instead of June, which will increase our revenues in FY 2014. We operate 

on a cash basis, meaning that we book our revenues and expenditures as they are received or 

incurred, so if we receive or pay bills early or late, they are reflected in the year in which they are 

recorded. 

Some other key changes include: 

• We made our computer lease payment in June in order to meet the July 1 st deadline on the 

bill. This is our last payment on the lease. 

• Our transfers were reduced due to the lease payment being made early. 

• Our GSA was prorated downward at 88.7%, slightly less than we had projected. 

• Our Special Education costs have increased when looking at incoming and outgoing 

students in private placement. 

Final Budget 2013-14 discussion.doc

• Approximately $137,000 in expenditures were added due to the closure of activity 

accounts per the auditor’s recommendation. The state dictates which accounts are to be 

classified as activity accounts, and which should be district accounts, and this shift had us 

move the revenue to these accounts with the audit, in the FY 2013 school year, and these 

accounts will be made available to the schools through the expenditure accounts this year. 

• There is a $100,000 reduction in insurance changes during the year. We have found that 

this does not have as big an affect as we had budgeted for. 

• Many of the changes are between categories, so there is not an effect on our budget, just 

in how they are coded. 

• We did not receive Sodexo’s bill for April which was found during the audit. This will 

be paid in FY 2014, and increase our costs this year. 

• The cost of the LCD project came in about $80,000 higher than we had built in the 

Tentative Budget, but still within our budget for technology in the Reserve Study. 

Our Final Budget shows an operating fund surplus of approximately $72,844. With operating 

revenues of $50,806,824 and operating expenditures of $50,733,980. The overall budget when 

you add in Capital Projects, Bond and Interest and Working Cash Fund Bonds shows receipts of 

$58,874,692 with expenditures in the amount of $60,263,014, for an overall deficit of 

($1,388,322), which is due to us utilizing bond funds to take care of Capital Projects per the 

Reserve Study. 

I feel the attached budget is conservative, and that if we continue to closely monitor our 

spending, we will see a larger surplus at the end of the year, as we have the past few years. We 

will continue to analyze our Budget Prioritization this year, so that we can ensure that the 

programs at Hawthorn District 73 continue to meet the needs of the students, and our mission of 

“Learning for all, working together and doing whatever it takes!” 

Final Budget 2013-14 discussion.doc

Hawthorn CCSD #73 

2013-14 Final Budget Summary 

Final Budget (in $000) 

Wrkng memo Bond WC 2009 Capital 

Fund: Educ Build Tort Trans IMRF Cash totals & Int Bonds Projects 

Est Fund Bal 7/1/13 (unaudited) 14,491 2,064 0 501 529 15,404 32,989 2,326 7,408 0 

Est Receipts 41,508 4,104 468 2,962 1,683 81 50,807 5,914 0 2,154 

Est Disbursements 41,922 3,879 409 3,128 1,397 0 50,734 5,222 2,154 2,154 

Rec. less Disb. -413 225 60 -166 286 81 73 693 -2,154 0 

Est Fund Bal 6/30/14 14,078 2,289 60 335 815 15,486 33,062 3,018 5,254 0 

Note: rounding errors can occur in amounts in thousands above.

Changes to Budget to Operating Funds Final Budget Tentative Budget Variance 

Tax Levy-Current Year/Educatio 10R000 1111 0000 00 000000 16,563,682 16,169,973 393,709 Change in tax extension 

Tax Levy-Prior Year/Education 10R000 1112 0000 00 000000 15,445,470 15,775,584 (330,114) Change in tax extension 

Summer School Tuition 10R000 1320 0000 00 002014 71,000 16,000 55,000 Reflect actual revenues 

Spec Ed Tuition-Other LEA's 10R000 1342 0000 00 000000 280,000 175,000 105,000 Integration from SEDOL received in 2014 

Extra Curricular Activities 10R000 1721 0000 00 000000 118,000 80,000 38,000 Adjusted to reflect prior year 

Chorus 10R000 1723 0000 00 000000 6,750 4,000 2,750 Adjusted to reflect prior year 

Registration Fees 10R000 1811 0000 00 000000 320,000 190,000 130,000 Adjusted to reflect prior year 

General State Aid 10R000 3001 0000 00 000000 1,795,462 1,950,939 (155,477) Reduction in GSA 

Sp. Ed.-Private Facility Tuition 10R000 3100 0000 00 000000 475,000 320,000 155,000 Increase in funding from state due to use 

Sp. Ed. Extraordinary 10R000 3105 0000 00 000000 580,000 500,000 80,000 Increase in funding from state due to use 

National School Lunch Program 10R000 4210 0000 00 000000 375,000 350,000 25,000 Increase in participation 

Sp. Ed.-IDEA-B EC Pre-K 10R000 4600 0000 00 000000 13,383 11,870 1,513 Change in grant 

Sp. Ed. IDEA-B Flow-Through 10R000 4620 0000 00 000000 254,286 165,000 89,286 Change in grant 

Title II Teacher Quality 10R000 4932 0000 00 000000 69,411 75,000 (5,589) Change in grant 

Mdeicaid-Admin Outreach 10R000 4991 0000 00 000000 150,000 125,000 25,000 Change in funding 

Permanent Transfer Abolish WC 10R000 7110 0000 00 000000 2,153,725 2,315,471 (161,746) Reflects transfers 

Total 447,332 

TRS THIS Board Share 10E000 1100 2110 00 000000 13,000 - 13,000 THIS Rate Increase 

Health Insurance 10E000 1100 2220 00 000000 25,000 125,000 (100,000) For changes in insurance during year 

Other Instructional Materials 10E000 1100 4900 00 000000 20,000 50,000 (30,000) Reduce New Classroom 

Equipment-IDEA F-T 10E000 1200 5410 00 462000 - 55,000 (55,000) Account moved to 7000 function 

Special Ed.-Tuition Private 10E000 1200 6720 00 000000 1,250,000 900,000 350,000 Spec. Ed Tuition cost increased 

Equipment-IDEA F-T 10E000 1200 7000 00 462000 55,000 - 55,000 Account moved from 5410 function 

Physical Therapy 10E000 1204 3110 00 000000 15,500 - 15,500 Moved from OT 

Occupational Therapy-Prof. Svcs. 10E000 1213 3110 00 000000 394,500 410,000 (15,500) Moved to PT 

Pre-K Misc. 10E000 1225 4100 50 000000 412 - 412 Transfer from Activity 

Teacher Salaries-Reading Spec. 10E000 1250 1120 00 000000 218,311 99,533 118,778 Change of category 

TRS THIS-Reading Spec. 10E000 1250 2110 00 000000 2,707 1,234 1,473 Change of category 

Life Insurance-Reading Spec. 10E000 1250 2210 00 000000 212 97 115 Change of category 

Health Insurance-Reading Spec. 10E000 1250 2220 00 000000 52,546 25,615 26,931 Change of category 

Dental Insurance-Reading Spec. 10E000 1250 2230 00 000000 2,572 1,029 1,543 Change of category 

LTD-Reading Spec. 10E000 1250 2240 00 000000 393 179 214 Change of category 

ESP-Bilingual TBI/TPE 10E000 1800 1150 00 330500 193,213 210,381 (17,168) Changes in grant 

LTD-Bilingual TPI/TBE 10E000 1800 2240 00 330500 348 379 (31) Changes in grant 

Sec. 125 Bilingual TPI/TBE 10E000 1800 2250 00 330500 1,800 3,000 (1,200) Changes in grant 

Testing-Prof. Svcs. 10E000 2123 3100 00 000000 131,000 108,000 23,000 ECRA 

Admin. Salaries-Spec. Ed. 10E000 2190 1110 00 000000 315,973 345,653 (29,680) Reduction in cost of coordinators 

TRS THIS-Spec. Ed. Admin. 10E000 2190 2110 00 000000 37,491 40,623 (3,132) Reduction in cost of coordinators 

Spec. Ed.-Life Insurance 10E000 2190 2210 00 000000 714 772 (58) Reduction in cost of coordinators 

Spec. Ed.-Health Insurance 10E000 2190 2220 00 000000 30,762 43,569 (12,807) Reduction in cost of coordinators 

Sec. 125-Spec. Ed. 10E000 2190 2250 00 000000 900 300 600 Reduction in cost of coordinators 

Dir. Of Spec. Ed.-Prof. Growth 10E000 2190 3340 00 000000 8,000 4,000 4,000 Additional position full time benefit 

Teacher Salaries-LD 10E000 2191 1120 00 000000 1,918,278 2,005,823 (87,545) Change of category 

ESP Salaries-LD 10E000 2191 1150 00 000000 503,019 484,844 18,175 Added one on one aide 

TRS THIS-LD 10E000 2191 2110 00 000000 23,787 24,872 (1,085) Change of category 

Life Insurance-Spec. LD 10E000 2191 2210 00 000000 1,865 1,950 (85) Change of category 

Health Insurance-LD 10E000 2191 2220 00 000000 419,161 437,115 (17,954) Change of category

LTD-LD 10E000 2191 2240 00 000000 3,453 3,610 (157) Change of category 

Sec. 125-LD 10E000 2191 2250 00 000000 7,500 6,900 600 Change of category 

Coord. Staff Dev.-Postage 10E000 2210 3430 00 000000 100 - 100 Missed from prior year 

Coord. Staff Dev.-Supplies and Mat. 10E000 2210 4100 00 000000 2,000 - 2,000 Missed from prior year 

Coord. Staff Dev.-Dues and Fees 10E000 2210 6400 00 000000 1,000 - 1,000 Missed from prior year 

Dir. TL-Staff Dev. 10E000 2212 3330 00 000000 8,500 15,000 (6,500) Change in grant 

Coord. Staff Dev.-Library Books 10E000 2212 4300 00 000000 400 - 400 Missed from prior year 

Coord. Staff Dev.-Publications 10E000 2212 4400 00 000000 400 - 400 Missed from prior year 

Food Svc.-Supp. And Mat. 10E000 2560 4100 00 000000 968,000 875,000 93,000 Additional cost to food service for missed bill April 

Dir. Of Technology 10E000 2630 1110 00 000000 - 95,275 (95,275) Change in position 

Coordinator of Instructional Technology 10E000 2630 1120 00 000000 159,750 77,250 82,500 Change in position 

Repairs and Maint.-Info. Svc. 10E000 2630 3230 00 000000 152,000 140,000 12,000 RTI software added 

TRS THIS-Tech. 10E000 2630 2110 00 000000 1,981 2,139 (158) Change in position 

SEDOL Non-Tuition Payments 10E000 4120 6710 00 000000 100,000 600,000 (500,000) Change in function code 

Tuition-SEDOL 10E000 4220 6000 00 000000 1,532,080 1,032,080 500,000 Change in function code 

Transfer-Copier Lease 10E000 8400 7130 00 740001 135,060 133,200 1,860 Lease cost adjusted to reflect cost 

Transfer-Computer Lease 10E000 8400 7130 00 740002 - 108,546 (108,546) Paid in 2013 

Transfer-Capital Proj Fund 10E000 8800 6610 00 740003 1,853,725 1,773,725 80,000 Change in LCD project cost 

ESP Salaries-ES 10E103 1110 1150 00 000000 16,795 - 16,795 Added position 

Sec. 125-ES 10E103 1110 2250 00 000000 600 - 600 Added position 

Elem. South Misc. 10E103 1110 4100 50 000000 11,055 - 11,055 Transfer from Activity 

Library-ES 10E103 2222 4100 50 000000 45 - 45 Transfer from Activity 

Elem. North Field Trip 10E104 1110 3391 00 000000 4,082 - 4,082 Transfer from Activity 

Elem. North Misc. 10E104 1110 4100 50 000000 1,610 - 1,610 Transfer from Activity 

OT EN-Supp. And Mat. 10E104 1213 4100 00 000000 150 - 150 Added account 

Soc. Work EN-Supp. And Mat 10E104 2113 4100 00 000000 150 - 150 Added account 

Speech EN-Supp. And Mat. 10E104 2150 4100 00 000000 300 - 300 Added account 

ESP Salaries-Office EN 10E104 2410 1150 00 000000 88,547 93,942 (5,395) Change in salary 

Teacher Salaries-4 DL 10E105 1110 1120 44 000000 136,100 147,634 (11,534) Change in salary 

TRS THIS-4 DL 10E105 1110 2110 44 000000 1,688 1,831 (143) Change in insurance cost 

Life Insurance-4 DL 10E105 1110 2210 44 000000 132 143 (11) Change in insurance cost 

ESP Salaries-TL 10E106 1110 1150 00 000000 77,994 96,531 (18,537) Change in insurance cost 

Health Insurance-ESP TL 10E106 1110 2220 00 000000 17,954 26,931 (8,977) Change in insurance cost 

Dental Insurance-ESP TL 10E106 1110 2230 00 000000 823 1,235 (412) Change in insurance cost 

TL Misc. 10E106 1110 4100 50 000000 38,267 - 38,267 Transfer from Activity 

Library-TL 10E106 2222 4100 50 000000 495 - 495 Transfer from Activity 

Teacher Salaries-1 A 10E107 1110 1120 41 000000 300,897 298,710 2,187 Change in salary 

TRS THIS-1 A. 10E107 1110 2110 41 000000 3,731 3,704 27 Change in salary 

Aspen Misc. 10E107 1110 4100 50 000000 6,344 - 6,344 Transfer from Activity 

MSN-Misc. 10E208 1120 4100 50 000000 3,177 - 3,177 Transfer from Activity 

PE Uniforms-MSN 10E208 1120 4100 51 000000 7,098 - 7,098 Transfer from Activity 

Athletic User Fee-MSN 10E208 1120 4100 52 000000 16,025 - 16,025 Transfer from Activity 

Library-MSN 10E208 2222 4100 50 000000 2,226 - 2,226 Transfer from Activity 

ESP Salaries-MS 10E209 1120 1150 00 000000 18,910 - 18,910 Added position 

Health Insurance-MS 10E209 1120 2220 00 000000 8,977 - 8,977 Added position 

Health Insurance-MS 10E209 1120 2220 46 000000 98,656 102,487 (3,831) Change in insurance cost 

Dental Insurance-MS 10E209 1120 2230 00 000000 412 - 412 Added position 

MSS-‐Misc. 10E209 1120 4100 50 000000 7,668 - 7,668 Transfer from Activity 

PE Uniforms-MSS 10E209 1120 4100 51 000000 4,294 - 4,294 Transfer from Activity

Athletic User Fee-MSS 10E209 1120 4100 52 000000 30,205 - 30,205 Transfer from Activity 

Wrestling Tourney-MSS 10E209 1120 4100 53 000000 1,887 - 1,887 Transfer from Activity 

Library-MSS 10E209 2222 4100 50 000000 2,607 - 2,607 Transfer from Activity 

Total 457,472

Changes to Budget to Non-Operating Funds 

Computer Lease-Debt Svc. 30R000 7400 0000 00 740002 108,546 - 108,546 Lease paid in 2013 

Perm. Txfr. To Cap. Proj 60R000 7800 0000 00 000000 1853725 1,773,725 80,000 Change in cost of LCD project 

Interest on Inv.-WC Bonds 71R000 1500 0000 00 000000 60,000 - 60,000 Interest not in tentative 

Total 248,546 

Computer Lease-Bond Princ. 30E000 5300 6101 00 740002 - 108,546 (108,546) Lease paid in 2013 

Reading Spec.-Medicare 50E000 1250 2140 00 000000 3,166 - 3,166 Change of category 

ESP-Bilingual-IMRF/TBI/TPE 50E000 1800 2120 00 330500 25,852 28,149 (2,297) Change of category 

ESP-Bilingual-FICA/TBI/TPE 50E000 1800 2130 00 330500 11,979 - 11,979 Change of category 

Bilingual TPI/TBE-Medicare 50E000 1800 2140 00 330500 2,802 3,051 (249) Change of category 

Dir. Spec. Ed.-Medicare 50E000 2190 2140 00 000000 6,067 6,497 (430) Lower cost 

LD-IMRF 50E000 2191 2120 00 000000 67,304 29,084 38,220 Change of category 

LD-FICA 50E000 2191 2130 00 000000 31,187 - 31,187 Change of category 

LD-Medicare 50E000 2191 2140 00 000000 36,273 - 36,273 Change of category 

LD-Medicare 50E000 2191 2140 00 000000 35,109 29,084 6,025 Change of category 

SEDOL IMRF Payment 50E000 4120 2120 00 000000 55,420 - 55,420 Change of category 

SEDOL IMRF Payment 50E000 4220 2120 00 000000 - 55,420 (55,420) Change of category 

ESP ES-IMRF 50E103 1110 2120 00 000000 2,247 - 2,247 Additional Position 

ESP ES-FICA 50E103 1110 2130 00 000000 1,041 - 1,041 Additional Position 

ESP ES-Medicare 50E103 1110 2140 00 000000 244 - 244 Additional Position 

Office EN-IMRF 50E104 2410 2120 00 000000 11,848 12,569 (722) Lower cost 

Office EN-FICA 50E104 2410 2130 00 000000 5,490 5,824 (334) Lower cost 

Office/Admin. EN-Medicare 50E104 2410 2140 00 000000 2,561 2,639 (78) Lower cost 

Gr. 4 DL-Medicare 50E105 1110 2140 44 000000 1,973 2,141 (168) Lower cost 

ESP MS-IMRF 50E209 1120 2120 00 000000 2,530 - 2,530 Additional Position 

ESP MS-FICA 50E209 1120 2130 00 000000 1,172 - 1,172 Additional Position 

ESP MS-Medicare 50E209 1120 2140 00 000000 274 - 274 Additional Position 

Reserve Study Non-Capital Outlay 60E000 2530 5000 00 000000 - 240,000 (240,000) Change of category 

Reserve Study Non-Capital Outlay 60E000 2530 7000 00 000000 320,000 - 320,000 Increase in cost and change category 

Transfer-Computer Lease 71E000 8110 6610 00 740002 - 108,546 (108,546) Lease paid in 2013 

Transfer-Reserve Study 71E000 8110 6610 00 740003 1,853,725 1,773,725 80,000 Increase in cost 

Total 72,988

Hawthorn School District #73 

2013-14 Tentative to Final Budget Comparisons 

Tentative Final Budget to 

Budget Budget Budget 

Receipts 2013-14 2013-14 $ Diff % Diff 

Education Fund 41,061,102 41,508,434 447,332 1.09% 

Operations and Maintenance 4,103,766 4,103,766 0 0.00% 

Tort Fund 468,299 468,299 0 0.00% 

Transportation Fund 2,962,041 2,962,041 0 0.00% 

IMRF Fund 1,682,847 1,682,847 0 0.00% 

Working Cash Fund 81,437 81,437 0 0.00% 

_________ _________ ______ ______ 

Memo Totals 50,359,492 50,806,824 447,332 0.89% 

Capital Projects 2,073,725 2,153,725 80,000 N/A 

Bond & Interest Fund 6,022,689 5,914,143 -108,546 -1.80% 

Working Cash Fund Bonds 0 0 

Tentative Final Budget to 

Budget Budget Budget 

Disbursements 2013-14 2013-14 $ Diff % Diff 

Education Fund 41,464,300 41,921,727 457,427 1.10% 

Operations and Maintenance 3,878,671 3,878,671 0 0.00% 

Tort Fund 408,773 408,773 0 0.00% 

Transportation Fund 3,127,742 3,127,742 0 0.00% 

IMRF Fund 1,278,226 1,397,067 118,841 9.30% 

Working Cash Fund 0 0 0 0.00% 

_________ _________ ______ ______ 

Memo Totals 50,157,712 50,733,980 576,268 1.15% 

Capital Projects 2,073,725 2,153,725 80,000 3.86% 

Bond & Interest Fund 5,330,130 5,221,584 -108,546 -2.04% 

Working Cash Fund Bonds 2,182,271 2,153,725 -28,546 -1.31% 

Receipts 58,455,906 58,874,692 418,786 0.72% 

Disbursements 59,743,838 60,263,014 519,176 0.87%

The primary Revenue Source for Hawthorn is local property Taxes with 77% of the district's revenue. 

Final Tentative Final State 

Revenue Source Budget 2013-14 Budget 2013-14 Variance District % Budget 2012-13 Average% 

Property Tax 45,602,730 45,539,135 63,595 77.5% 44,068,558 57% 

Other Local & Flow Thru 1,974,105 1,643,355 330,750 3.4% 1,204,850 5% 

General State Aid 1,795,462 1,950,939 (155,477) 3.0% 1,487,593 18% 

State Programs 3,583,556 3,348,556 235,000 6.1% 3,434,700 12% 

Federal Programs 1,478,189 1,342,979 135,210 2.5% 1,444,577 8% 

Total of Funds 

Transfers 4,440,650 4,630,942 (190,292) 7.5% 4,123,072 0% 

Total 58,874,692 58,455,906 418,786 100.0% 55,763,350 100% 

Hawthorn 73 

State Averages 

Property Tax 77% Property Tax 57% 

Other Local & Flow Thru 3% Other Local Revenue 5% 

General State Aid 3% General State Aid 18% 

State Prorgams 6% State Programs 12% 

Federal Programs 3% Federal Programs 8% 

Transfers & WC Bonds 8% Transfers 0% 

100% 100% 

Hawthorn 73 

State Average 

Property Tax 

Other Local & Flow Thru 

General State Aid 

State Prorgams 

Federal Programs 

Transfers & WC Bonds 

Property Tax 

Other Local Revenue 

General State Aid 

State Programs 

Federal Programs 

Transfers 

Budget 2013-14 Final.xls - Revenues

Hawthorn 73: Revenues by Fund 

2013-14 Final Budget 

2013-14 Tentative Budget 

Fund Amount Percent Amount 

Education 41,508,434 70.5% 41,061,102 70.2% 

Operations and Maintenance 4,103,766 7.0% 4,103,766 7.0% 

Bond and Interest 5,914,143 10.0% 6,022,689 10.3% 

Transportation 2,962,041 5.0% 2,962,041 5.1% 

IMRF 1,682,847 2.9% 1,682,847 2.9% 

Capital Projects 2,153,725 3.7% 2,073,725 3.5% 

Tort 468,299 0.8% 468,299 0.8% 

Working Cash 81,437 0.1% 81,437 0.1% 

WC Bonds 2009 0 0.0% 0 0.0% 

Total 58,874,692 100.0% 58,455,906 100.0% 

Hawthorn 73: Revenues by Fund Final Budget 2013-14 

Hawthorn 73: Revenues by Fund Tentative Budget 2012-13 

Transportation 

5% 

Bond and Interest 

10% 

Capital Projects 

4% 

IMRF 

3% 

Tort 

1% 

Working Cash 

0% 

WC Bonds 2009 

0% 


5% 


10% 


4% 

IMRF 

3% 

Tort 

1% 

Working Cash 

0% 

WC Bonds 2009 

0% 

Operations and 

Maintenance 

7% 

Education 

70% 


Maintenance 

7% 

Education 

70% 

Budget 2013-14 Final.xls - Revenues

Hawthorn 73: Expenditures by Fund 

2013-14 Final Budget 2013-14 Tentative Budget 2012-13 Final Budget 

Fund Amount Percent Variance Amount Percent Amount Percent 

Education 41,921,727 69.6% 457,427 41,464,300 69.4% 40,320,263 70.0% 

Operations and Maintenance 3,878,671 6.4% - 3,878,671 6.5% 3,814,575 6.6% 

Bond and Interest 5,221,584 8.7% (108,546) 5,330,130 8.9% 5,151,460 8.9% 

Transportation 3,127,742 5.2% - 3,127,742 5.2% 2,919,433 5.1% 

IMRF 1,397,067 2.3% 118,841 1,278,226 2.1% 1,383,445 2.4% 

Tort 408,773 0.7% - 408,773 0.7% 375,447 0.7% 

Capital Projects 2,153,725 3.6% 80,000 2,073,725 3.5% 1,693,606 2.9% 

WC Bonds 2009 2,153,725 3.6% (28,546) 2,182,271 3.7% 1,922,668 3.3% 

Working Cash 0 0.0% - 0 0.0% 0 0.0% 

Total 60,263,014 100.0% 519,176 59,743,838 100.0% 57,580,897 100.0% 

Hawthorn 73: Expenditures by Fund Final Budget 2013-14 

Hawthorn 73: Expenditures by Fund Tentative Budget 2013-14 


9% 


Maintenance 

6% 


5% 

IMRF 

2% 

Tort 

1% 

Working Cash 

Capital 

0% 

Projects WC Bonds 2009 

4% 4% 

Education 

69% 


5% 

Bond and 

Interest 

9% 


3% 

IMRF 

2% 

Tort 

1% 

Working Cash 

0% 

WC Bonds 2009 

4% 

Education 

69% 

Operations 

and 

Maintenance 

7% 

Budget 2013-14 Final.xls - Exp by Fd & Obj

Hawthorn 73: Expenditures by Object 

2013-14 Final Budget 

2013-14 Tentative Budget 2012-13 Final Budget 

Object Amount Percent Variance Amount Percent Amount Percent 

Salaries 28,832,532 47.8% (13,789) 28,846,321 48.3% 28,372,250 49.3% 

Benefits 6,672,952 11.1% 23,246 6,649,706 11.1% 6,235,526 10.8% 

Purchased Services 6,001,666 10.0% 36,682 5,964,984 10.0% 5,718,445 9.9% 

Supplies 3,846,270 6.4% (100,185) 3,946,455 6.6% 3,485,846 6.1% 

Equipment 922,930 1.5% (26,686) 949,616 1.6% 742,324 1.3% 

Debt Service 5,221,584 8.7% (108,546) 5,330,130 8.9% 5,154,160 9.0% 

Tuition & Other 2,603,905 4.3% 37,000 2,566,905 4.3% 2,565,366 4.5% 

Transfers 4,007,450 6.6% 351,454 3,655,996 6.1% 3,613,374 6.3% 

Lease of Property 300,000 0.5% 0 300,000 0.5% 0 0.0% 

Reserve Study Repairs 1,853,725 3.1% 320,000 1,533,725 2.6% 1,693,606 2.9% 

Total 60,263,014 100.0% 519,176 59,743,838 100.0% 57,580,897 100.0% 

Hawthorn 73: Expenditures by Fund Final Budget 2013-14 

Hawthorn 73: Expenditures by Fund Tentative Budget 2013-14 

Equipment 

2% 

Debt Service 

9% 

Supplies 

7% 

Tuition & Other 

4% 

Purchased Services 

10% 

Lease of Property 

0% Reserve Study Repairs 

3% 

Transfers 

6% 

Benefits 

11% 

Salaries 

48% 

Debt Service 

9% 

Equipment 

2% 

Supplies 

7% 

Tuition & Other 

4% 

Purchased Services 

10% 

Lease of Property 

0% Reserve Study Repairs 

3% 

Transfers 

6% 

Benefits 

11% 

Salaries 

48% 

Budget 2013-14 Final.xls - Exp by Fd & Obj

SUPPORTING 

INFORMATION

Hawthorn School District #73: Tax Cap Limit 

Following is a history of the tax cap limit. State law determined that the Inflation measure used 

to limit taxes is the change in the CPI for all urban consumers that occurred between the 

December United States City Average indexes as reported by the United States Department of 

Labor, Bureau of Labor Statistics. 

Affects taxes 

Affects School 

CPI-U change Levied Fiscal Years 

Dec-92 to Dec-93 2.7% 1994 1994-95 and 1995-96 

Dec-93 to Dec-94 2.7% 1995 1995-96 and 1996-97 

Dec-94 to Dec-95 2.5% 1996 1996-97 and 1997-98 

Dec-95 to Dec-96 3.3% 1997 1997-98 and 1998-99 

Dec-96 to Dec-97 1.7% 1998 1998-99 and 1999-00 

Dec-97 to Dec-98 1.6% 1999 1999-00 and 2000-01 

Dec-98 to Dec-99 2.7% 2000 2000-01 and 2001-02 

Dec-99 to Dec-00 3.4% 2001 2001-02 and 2002-03 

Dec-00 to Dec-01 1.6% 2002 2002-03 and 2003-04 

Dec-01 to Dec-02 2.4% 2003 2003-04 and 2004-05 

Dec-02 to Dec-03 1.9% 2004 2004-05 and 2005-06 

Dec-03 to Dec-04 3.3% 2005 2005-06 and 2006-07 

Dec-04 to Dec-05 3.4% 2006 2006-07 and 2007-08 

Dec-05 to Dec-06 2.5% 2007 2007-08 and 2008-09 

Dec-06 to Dec-07 4.1% 2008 2008-09 and 2009-10 

Dec-07 to Dec-08 0.1% 2009 2009-10 and 2010-11 

Dec-08 to Dec-09 2.7% 2010 2010-11 and 2011-12 

Dec-09 to Dec-10 1.5% 2011 2012-13 and 2013-14 

Dec-10 to Dec-11 3.0% 2012 2013-14 and 2014-15 

Dec-11 to Dec-12 1.7% 2013 2014-15 and 2015-16 

20 year average = 2.4% 

4.5% 

4.0% 

3.5% 

3.0% 

2.5% 

2.0% 

1.5% 

1.0% 

0.5% 

0.0% 

CPI-U change 

1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 

printed 6/6/13 

(CPI.xls)

Hawthorn School District #73: Taxable Property Values in EAV 

Re-Assessments and New Construction 

Amount Due to 

Beginning Amount Due to Percent Re-assessment Percent Amount of Percent Ending 

Tax Year Total EAV New Constr Increase Increase Increase Total Increase Increase Total EAV 

1993 431,630,561 11,141,666 2.58% 17,084,582 3.96% 28,226,248 6.54% 459,856,809 

1994 459,856,809 14,068,203 3.06% 17,935,032 3.90% 32,003,235 6.96% 491,860,044 

1995 491,860,044 14,796,184 3.01% 19,913,072 4.05% 34,709,256 7.06% 526,569,300 

1996 526,569,300 20,587,559 3.91% 20,251,990 3.85% 40,839,549 7.76% 567,408,849 

1997 567,408,849 14,533,416 2.56% 21,800,186 3.84% 36,333,602 6.40% 603,742,451 

1998 603,742,451 19,743,286 3.27% 8,340,962 1.38% 28,084,248 4.65% 631,826,699 

1999 631,826,699 34,082,579 5.39% 26,376,015 4.17% 60,458,594 9.57% 692,285,293 

2000 692,285,293 47,453,640 6.85% 35,302,013 5.10% 82,755,653 11.95% 775,040,946 

2001 775,040,946 44,550,709 5.75% 37,696,608 4.86% 82,247,317 10.61% 857,288,263 

2002 857,288,263 29,717,454 3.47% 47,508,879 5.54% 77,226,333 9.01% 934,514,596 

2003 934,514,596 29,529,669 3.16% 61,203,437 6.55% 90,733,106 9.71% 1,025,247,702 

2004 1,025,247,702 30,763,394 3.00% 57,630,621 5.62% 88,394,015 8.62% 1,113,641,717 

2005 1,113,641,717 35,041,929 3.15% 66,184,028 5.94% 101,225,957 9.09% 1,214,867,674 

2006 1,214,867,674 24,277,126 2.00% 60,751,763 5.00% 85,028,889 7.00% 1,299,896,563 

2007 1,299,896,563 15,151,745 1.17% 63,426,846 4.88% 78,578,591 6.04% 1,378,475,154 

2008 1,378,475,154 7,115,701 0.52% 41,506,053 3.01% 48,621,754 3.53% 1,427,096,908 

2009 1,427,096,908 7,220,590 0.51% (9,709,832) -0.68% (2,489,242) -0.17% 1,424,607,666 

2010 1,424,607,666 3,584,290 0.25% (48,852,849) -3.43% (45,268,559) -3.18% 1,379,339,107 

2011 1,379,339,107 5,951,980 0.43% (72,080,928) -5.23% (66,128,948) -4.79% 1,313,210,159 

2012 1,313,210,159 4,248,482 0.32% (94,269,257) -7.18% (90,020,775) -6.86% 1,223,189,384 

EAV = Equalized Assessed Value 

Average of Average of Cumulative 

Percentages = 2.67% Percentages = 2.75% Growth Rate = 7.27% 

printed 6/6/13 (New growth EAV 2011.xls) - (EAV history 2009)

Hawthorn 73: Enrollment - Housed Students 

4,100 

4,012 

4,000 

3,946 

3,900 

3,830 

3,800 

3,700 

3,679 

3,641 

3,670 

3,633 

3,636 

3,696 

3,600 

3,594 

3,500 

3,400 

3,300 

03-04 04-05 05-06 06-07 07-08 08-09 09-10 10-11 11-12 12-13

ISBE Designations: 

• Financial Recognition – score of 

3.54 – 4.00 – highest category of 

financial strength 

and federal funds and development of 

sound financial management practices. 

• Financial Review – score of 3.08 

– 3.53 – next highest financial 

health category – will be 

monitored for potential downward 

trends 

• Financial Warning – score of 2.62 

– 3.07 – ISBE monitors closely 

and offers proactive technical 

assistance 

• Financial Watch – score of 1.00 – 

2.61 – highest risk – monitored by 

ISBE very closely with the offer of 

technical assistance including, but 

not limited to, financial 

projections, cash flow analysis, 

budgeting, personnel inventories, 

and enrollment projections 

Intervention Services: 

An important component of the School 

District Financial Profile will be ISBE 

intervention activities. Regionally-based 

Finance Consultants are available to 

provide proactive assistance to 

financially distressed districts by 

providing customized technical 

assistance, analysis of financial data, 

proper claiming and accounting for state 

An Equal Opportunity/Affirmative Action Employer 

Printed by the Authority of the State of Illinois 

October 2004 

Illinois State Board 

of Education 

Internal 

Tool 

Management 

School District 

Financial Profile 

System 

Pat Quinn 

Governor 

Jesse Ruiz 

Chairman 

Dr. Christopher Koch 

State Superintendent of Education

Since the 1980’s, the State Board of 

Education has been monitoring the 

financial conditions of school districts. 

This annual cycle has evolved from 

publishing a Financial Watch List, to the 

assessment of all school districts’ fiscal 

health in the Financial Assurance and 

Accountability System (FAAS) to the 

new and more comprehensive School 

District Financial Profile System. 

The overarching goal of the financial 

profile is to objectively assess the 

financial health of all school districts in 

order for the public to gain a better 

understanding of where their schools 

rank in comparison to others. This will 

be done through a process of 

benchmarking 5 indicators for school 

districts: 

Historically, we present the Total Profile 

Scores at our March Board Meeting. 

Your Profile and comments that the 

district has submitted, will then be listed 

on our website, 

www.isbe.net/sfms/p/profile.htm. 

The Five Indicators 

1. Fund Balance to Revenue Ratio: 

indicates the overall financial strength 

of the district for the prior year. It is 

the result of dividing the ending fund 

balances by the revenues for the four 

operating funds (Educational, 

Operations & Maintenance, 

Transportation, and Working Cash 

Fund) and, if applicable, a negative 

IMRF/FICA fund balance. 

2. Expenditure to Revenue Ratio: 

identifies how much a district spent 

for each dollar it received. It is 

calculated by dividing total 

expenditures by the revenues for the 

operating funds. Also considered in 

this calculation is the remaining fund 

balances, so if a district is deficit 

spending in a particular year, but has 

sufficient fund balances to cover the 

expenditures, the district will not be 

penalized. 

3. Days Cash on Hand: provides a 

projected estimate of the number of 

days a district could meet operating 

expenses if no additional revenues 

were received. It is calculated by 

dividing the expenditures of the four 

operating funds by 360 (days) to 

obtain an average expenditure per 

day. Then the total cash on hand 

and investments (end of fiscal year) 

for the same funds are divided by the 

average expenditures per day. 

4. Percent of Short-Term Borrowing 

Maximum Remaining: reflects the 

remaining short-term debt extension 

available to the district. The 

calculated percentage is 100% less 

the percentage of Tax Anticipation 

Warrants that remain outstanding. 

5. Percent of Long-Term Debt Margin 

Remaining: is a summary of 

numerous items relating to long-term 

debt distinguished from debt secured 

by short-term instruments. 

What the composite score indicates 

Scoring is predicated upon a three-step 

process: 

♦ RANGE – is dependent upon cut 

scores; each indicator is calculated 

and the results are slotted into a 

category of a four, three, two, or one 

with four being the highest and best 

category possible 

♦ WEIGHTING – once the range of the 

indicator is set, the respective score 

is weighted 

♦ TOTAL – the sum of weighted 

indicators determines the financial 

strength and designation of each 

school district

Hawthorn CCSD 73 

Elementary 

34-049-0730-04 

Financial Indicators : 

Fund Balance to Revenue Ratio : 

Located in : 

Superintendent: 


Vernon Hills 

Mr. Nick Brown 

(Includes Educational, Operations & Maintenance, Transportation, Working Cash, and negative IMRF/FICA Funds) 

Total Fund Balance divided by 

Total Revenue 

The Fund Balance to Revenue Ratio reflects the impact of additional revenues to the existing fund balances of the district. Fund Balances, to a 

district, can be viewed as savings or checking account balances to the average citizen. A ratio of .25 or greater scores 4, between .25 and .10 scores 

3, between .10 and zero scores 2 and a negative fund balance to revenue ratio scores 1. 

Expenditure to Revenue Ratio : 

Total Expenditure divided by 

Total Revenues 

38,827,023 

44,829,287 

0.67 0.673 

The Expenditure to Revenue Ratio represents how much the school district is spending for every dollar they are bringing in as revenue. Equal to or 

less than $1.00 has a score of 4, between $1.00 and $1.10 scores 3, between $1.10 and $1.20 scores 2 and spending of greater than $1.20 scores 1. 

One-time expenditures made by the district, including construction costs, are included in this ratio. Upon review of the remaining fund balance 

when deficit spending occurs, the indicator score may be adjusted. 

Lake 

2008 2009 2010 2011 

2008 

2009 

0.98 1.02 

(Includes Educational, Operations & Maintenance, Transportation, and Working Cash Funds) 

41,843,059 

44,829,287 

Historical Data 

0.865 

2010 

1.046 

0.869 

2011 

1.003 

2012 

0.866 

Score 

Weighted Score 1.40 

2012 

0.933 

Weighted Score 

4 

Score 

4 

1.40 

2008 2009 2010 2011 2012 Score 

0.88 

0.84 

0.80 

0.76 

0.72 

0.68 

0.64 

Basis of Accounting: 

Under Tax Cap: 

1.12 

1.08 

1.04 

1.00 

2007 

Cash 

Yes 

Fund Balance to Revenue Ratio 

2008 

2009 

2010 

Expenditure to Revenue Ratio 

2011 

246 238 

Days Cash on Hand : 

(Includes Educational, Operations & Maintenance, Transportation, and Working Cash Funds) 

298 

312 

332 


4 

0.40 

0.96 

0.92 

Cash on Hand divided by 

Expenditures per Day 

38,543,016 

116,231 

0.88 

2007 

2008 

2009 

2010 

2011 

Days Cash on Hand reflects the number of days a school district would be able to pay their average bills without any additional revenues. 180 days 

or greater scores 4, between 90 and 180 scores 3, between 30 and 90 scores 2 and less than 30 days of cash on hand scores 1. 

Days Cash on Hand 

% of Short-Term Borrowing Max. Remaining : 

Tax Anticipation Warrants 

Short-Term Debt Max. Available 

Based on Tax Anticipation Warrants, this represents how much short-term debt the district may incur. 

2008 2009 2010 2011 2012 Score 

100.00 100.00 

0 

30,350,257 

100.00 

100.00 

100.00 


4 

0.40 

340 

320 

300 

280 

260 

240 

% of Long-Term Debt Margin Remaining : 

2008 2009 2010 2011 2012 Score 

60.89 64.31 

49.520 

50.84 

52.07 

3 

220 

2007 

2008 

2009 

2010 

2011 

Long-Term Debt Amount 

43,422,683 


0.30 

Represents how much long-term debt the district may incur. 

FY 11 Profile Score 3.55 

FY 12 Profile Score 3.90 

Recognition



Located in : 

Vernon Hills 

Lake 

Basis of Accounting: 

Cash 

Elementary 

Superintendent: 

Mr. Nick Brown 

Under Tax Cap: 

Yes 

34-049-0730-04 

Historical Data 

Revenues and Expenditures 

*Operating Funds Summary : 

2008 

2009 

2010 

2011 

2012 

50M 

Beginning Fund Balance 

+ Revenues 

- Expenditures 

= Results of Operations 

+ Other Receipts and Adjustments 

Ending Fund Balance 

Working Cash Ending Fund Balance 

26,267,442 26,508,128 

40,077,886 40,546,700 

39,712,200 41,559,936 

365,686 (1,013,236) 

(125,000) 1,378,012 

26,508,128 26,872,904 

16,469,082 16,471,430 

26,872,904 

42,811,805 

44,121,000 

(1,309,195) 

10,913,089 

36,476,798 

25,944,372 

36,476,798 

43,659,308 

42,384,992 

1,274,316 

(594,171) 

37,156,943 

25,344,797 

37,156,943 

45,507,506 

41,843,059 

3,664,447 

(1,766,074) 

39,055,316 

24,355,488 

48M 

46M 

44M 

42M 

40M 

38M 

2007 

2008 

2009 

2010 

2011 

Revn. 

Expnd. 

* The Operating Funds include the Educational, Operations and Maintenance, Transportation and Working Cash Funds. For further analysis of the district's ability to levy and transfer monies into the operations of 

a district, the Working Cash Fund has been pulled separate below. Districts may transfer money from the working cash fund to any of the operating funds as a loan. 

District's Comments Regarding the School District Financial Profile

STATE 

DETAIL

Accounting Basis: 

x 

Cash 

Accrual 

Date of Amended Budget: 

District Name: 

District RCDT No: 

ILLINOIS STATE BOARD OF EDUCATION 

School Business Services Division 

SCHOOL DISTRICT BUDGET FORM * 

July 1, 2013 - June 30, 2014 

(MM/DD/YY) 


34-049-073-004 

Unbalanced budget, however, a deficit 

reduction plan is not required at this 

time. 

Budget of 

State of Illinois, for the Fiscal Year beginning 


July 1, 2013 

, County of Lake 

, 

and ending 

June 30, 2014 

. 

WHEREAS the Board of Education of 

County of Lake 

, 


School District No. 

State of Illinois, caused to be prepared in tentative form a budget, and the Secretary 

of this Board has made the same conveniently available to public inspection for at least thirty days prior to final action thereon; 

, 

AND WHEREAS a public hearing was held as to such budget on the 

12th day of August , 20 13 , 

notice of said hearing was given at least thirty days prior thereto as required by law, and all other legal requirements have been complied with; 

NOW, THEREFORE, Be it resolved by the Board of Education of said district as follows: 

Section 1: That the fiscal year of this school district be and the same hereby is fixed and declared to be 

beginning 

July 1, 2013 

and ending 

June 30, 2014 

. 

Section 2: That the following budget containing an estimate of amounts available in each Fund, separately, and expenditures from each be and the 

same is hereby adopted as the budget of this school district for said fiscal year. 

ADOPTION OF BUDGET 

The budget shall be approved and signed below by members of the School Board. Adopted this 

Adopted this 

day of , 20 

by a roll call vote of Yeas, and Nays, to wit: 

MEMBERS VOTING YEA: 

MEMBERS VOTING NAY: 

* Based on the 23 Illinois Administrative Code-Part 100 and inconformity with Section 17-1 of the School Code. 

(1) A certified copy of this document must be filed with the county clerk within 30 days of adoption as required 

by Section 18-50 of the Property Tax Code (35 ILCS 200/18-50). 

(2) Districts are required to submit the adopted/amended budget electronically to ISBE within 30 days of adoption or by October 31, 

whichever comes first. Budgets are submitted to: www.isbe.net/sfms/budget/2014/budget.htm. The electronic version does 

not require member signatures. 

ISBE 50-36 SB2014 Updated 5/1/13 


34-049-073-004 

Macintosh HD:Users:goldsteinb:Desktop:SDB2014FORM.xls

Page 2 BUDGET SUMMARY Page 2 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

19 

20 

21 

22 

A B C D E F G H I J K L 

Begin entering data on EstRev 5-10 and EstExp 11-17 tabs. (10) (20) (30) (40) (50) (60) (70) (80) (90) 

Acct Educational Operations & Debt Service Transportation Municipal Capital Projects Working Cash Tort Fire Prevention & 

Description 

# 

Maintenance 

Retirement/ 

Social Security 

Safety 

ESTIMATED BEGINNING FUND BALANCE July 1, 2013 1 14,491,000 2,064,000 2,326,000 501,000 529,000 0 22,812,000 0 0 

RECEIPTS/REVENUES 

LOCAL SOURCES 1000 33,653,002 4,103,766 5,780,943 1,576,041 1,682,847 0 81,437 468,299 0 

FLOW-THROUGH RECEIPTS/REVENUES FROM ONE 

2000 

DISTRICT TO ANOTHER DISTRICT 

0 0 0 0 

STATE SOURCES 3000 3,990,218 0 0 1,386,000 0 0 0 0 0 

FEDERAL SOURCES 4000 1,478,189 0 0 0 0 0 0 0 0 

Total Direct Receipts/Revenues 8 39,121,409 4,103,766 5,780,943 2,962,041 1,682,847 0 81,437 468,299 0 

Receipts/Revenues for "On Behalf" Payments 2 3998 

Total Receipts/Revenues 39,121,409 4,103,766 5,780,943 2,962,041 1,682,847 0 81,437 468,299 0 

DISBURSEMENTS/EXPENDITURES 

INSTRUCTION 1000 24,447,850 454,856 

SUPPORT SERVICES 2000 13,804,644 3,878,671 3,127,742 881,292 1,853,725 408,773 0 

COMMUNITY SERVICES 3000 31,977 0 0 5,679 

PAYMENTS TO OTHER DISTRICTS & GOVT UNITS 4000 1,632,080 0 0 0 55,240 0 0 

DEBT SERVICES 5000 0 0 5,221,584 0 0 0 0 

PROVISION FOR CONTINGENCIES 6000 0 0 0 0 0 0 0 0 

Total Direct Disbursements/Expenditures 9 39,916,551 3,878,671 5,221,584 3,127,742 1,397,067 1,853,725 408,773 0 

Disbursements/Expenditures for "On Behalf" Payments 2 4180 0 0 0 0 0 0 0 0 

Total Disbursements/Expenditures 39,916,551 3,878,671 5,221,584 3,127,742 1,397,067 1,853,725 408,773 0 

Excess of Direct Receipts/Revenues Over (Under) Direct 

Disbursements/Expenditures (795,142) 225,095 559,359 (165,701) 285,780 (1,853,725) 81,437 59,526 0 

OTHER SOURCES/USES OF FUNDS 

OTHER SOURCES OF FUNDS (7000) 

23 

24 

25 

26 

PERMANENT TRANSFER FROM VARIOUS FUNDS 

16 

Abolishment the Working Cash Fund 

7110 

27 

16 

Abatement of the Working Cash Fund 

7110 2,153,725 

28 Transfer of Working Cash Fund Interest 7120 

29 

30 

31 

Transfer Among Funds 

Transfer of Interest 

Transfer from Capital Projects Fund to O&M Fund 

7130 

7140 

7150 0 

32 

Transfer of Excess Fire Prev & Safety Tax & Interest 3 

7160 

Proceeds to O&M Fund 

0 

33 

34 

Transfer of Excess Accumulated Fire Prev & Safety Bond and Int 3a Proceeds to 

7170 

Debt Service Fund 

SALE OF BONDS (7200) 

0 

35 

36 

37 

38 

39 

40 

41 

42 

Principal on Bonds Sold 4 

Premium on Bonds Sold 

Accrued Interest on Bonds Sold 

Sale or Compensation for Fixed Assets 5 

Transfer to Debt Service to Pay Principal on Capital Leases 

Transfer to Debt Service Fund to Pay Interest on Capital Leases 

Transfer to Debt Service Fund to Pay Principal on Revenue Bonds 

Transfer to Debt Service Fund to Pay Interest on Revenue Bonds 7210 

7220 

7230 

7400 

7500 

7600 

7700 

0 

0 

0 

0 

43 

44 

45 

Transfer to Capital Projects Fund 

ISBE Loan Proceeds 

Other Sources Not Classified Elsewhere 

7800 

7900 

7990 

0 

46 

47 

49 

Total Other Sources of Funds 8 

OTHER USES OF FUNDS (8000) 

TRANSFER TO VARIOUS OTHER FUNDS (8100) 

2,153,725 0 0 0 0 0 0 0 0 

50 

16 

Abolishment or Abatement of the Working Cash Fund 8110 2,153,725 

51 Transfer of Working Cash Fund Interest 8120 0 

52 Transfer Among Funds 8130 

53 Transfer of Interest 6 8140 

54 Transfer from Capital Projects Fund to O&M Fund 8150 

55 

Transfer of Excess Fire Prev & Safety Tax & Interest 3 

Proceeds 

8160 

to O&M Fund 

Transfer of Excess Accumulated Fire Prev & Safety Bond 3a 

and 

8170 

56 Int Proceeds to Debt Service Fund 

57 Taxes Pledged to Pay Principal on Capital Leases 8410 

58 

59 

60 

61 

62 

63 

Grants/Reimbursements Pledged to Pay Principal on Capital Leases 

Other Revenues Pledged to Pay Principal on Capital Leases 

Fund Balance Transfers Pledged to Pay Principal on Capital Leases 

Taxes Pledged to Pay Interest on Capital Leases 

Grants/Reimbursements Pledged to Pay Interest on Capital Leases 

Other Revenues Pledged to Pay Interest on Capital Leases 

8420 

8430 

8440 

8510 

8520 

8530 

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Page 3 BUDGET SUMMARY Page 3 

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A B C D E F G H I J K L 

Begin entering data on EstRev 5-10 and EstExp 11-17 tabs. (10) (20) (30) (40) (50) (60) (70) (80) (90) 


Description 

# 

Maintenance 

Retirement/ 


Safety 

Fund Balance Transfers Pledged to Pay Interest on Capital Leases 8540 

Taxes Pledged to Pay Principal on Revenue Bonds 8610 

Grants/Reimbursements Pledged to Pay Principal on Revenue Bonds 8620 

Other Revenues Pledged to Pay Principal on Revenue Bonds 8630 

Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds 8640 

Taxes Pledged to Pay Interest on Revenue Bonds 8710 

Grants/Reimbursements Pledged to Pay Interest on Revenue Bonds 8720 

Other Revenues Pledged to Pay Interest on Revenue Bonds 8730 

Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds 8740 

Taxes Transferred to Pay for Capital Projects 8810 

Grants/Reimbursements Pledged to Pay for Capital Projects 8820 

Other Revenues Pledged to Pay for Capital Projects 8830 

Fund Balance Transfers Pledged to Pay for Capital Projects 8840 

Transfer to Debt Service Fund to Pay Principal on ISBE Loans 8910 

Other Uses Not Classified Elsewhere 8990 

Total Other Uses of Funds 9 0 0 0 0 0 0 2,153,725 0 0 

Total Other Sources/Uses of Fund 2,153,725 0 0 0 0 0 (2,153,725) 0 0 

ESTIMATED ENDING FUND BALANCE June 30, 2014 15,849,583 2,289,095 2,885,359 335,299 814,780 (1,853,725) 20,739,712 59,526 0 

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Description 

Acct 

# 

SUMMARY OF EXPENDITURES (by Major Object) 

(10) (20) (30) (40) (50) (60) (70) (80) (90) 

Educational 

Operations & 

Maintenance 

Debt Service Transportation Municipal 

Retirement/ 


Capital Projects Working Cash Tort Fire Prevention & 

Safety 

Total By Object 

Object Name 

Salaries 100 27,706,824 1,098,921 22,898 0 0 0 28,828,643 

Employee Benefits 200 5,077,374 187,250 5,759 1,397,067 0 0 0 6,667,450 

Purchased Services 300 1,662,458 1,171,350 0 2,759,085 1,533,725 408,773 0 7,535,391 

Supplies & Materials 400 2,329,570 1,175,700 340,000 0 0 0 3,845,270 

Capital Outlay 500 2,300 0 0 0 0 0 2,300 

Other Objects 600 2,917,405 500 5,221,584 0 0 0 0 0 8,139,489 

Non-Capitalized Equipment 700 220,620 244,950 0 320,000 0 0 785,570 

Termination Benefits 800 0 0 0 0 

Total Expenditures 39,916,551 3,878,671 5,221,584 3,127,742 1,397,067 1,853,725 408,773 0 55,804,113 


Page 4 SUMMARY OF CASH TRANSACTIONS Page 4 

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A B C D E F G H I J K 

(10) (20) (30) (40) (50) (60) (70) (80) (90) 

Description 

Acct 

# 

Educational Operations & 

Maintenance 


Retirement/ 


Safety 


BEGINNING CASH BALANCE ON HAND July 1, 2013 7 0 0 0 0 0 0 0 0 0 

Total Direct Receipts & Other Sources 8 

41,275,134 4,103,766 5,780,943 2,962,041 1,682,847 0 81,437 468,299 0 

OTHER RECEIPTS 

Interfund Loans Payable (Loans from Other Funds) 411 

Interfund Loans Receivable (Repayment of Loans) 141 

Notes and Warrants Payable 433 

Other Current Assets 199 

Total Other Receipts 0 0 0 0 0 0 0 0 0 

Total Direct Receipts, Other Sources, & Other Receipts 

41,275,134 4,103,766 5,780,943 2,962,041 1,682,847 0 81,437 468,299 0 

Total Amount Available 41,275,134 4,103,766 5,780,943 2,962,041 1,682,847 0 81,437 468,299 0 

Total Direct Disbursements & Other Uses 9 

OTHER DISBURSEMENTS 

10 

Interfund Loans Receivable (Loans to Other Funds) 141 

Interfund Loans Payable (Repayment of Loans) 411 

Notes and Warrants Payable 433 

Other Current Liabilities 499 

Total Other Disbursements 

Total Direct Disbursements, Other Uses, & Other Disbursements 

ENDING CASH BALANCE ON HAND June 30, 2014 7 

39,916,551 3,878,671 5,221,584 3,127,742 1,397,067 1,853,725 2,153,725 408,773 0 

0 0 0 0 0 0 0 0 0 

39,916,551 3,878,671 5,221,584 3,127,742 1,397,067 1,853,725 2,153,725 408,773 0 

1,358,583 225,095 559,359 (165,701) 285,780 (1,853,725) (2,072,288) 59,526 0 


Page 5 ESTIMATED RECEIPTS/REVENUES Page 5 

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(10) (20) (30) (40) (50) (60) (70) (80) (90) 

Description 

Acct 

# 


Maintenance 


Retirement/ 



Safety 

RECEIPTS/REVENUES FROM LOCAL SOURCES 

AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY 

Designated Purposes Levies 11 - 32,009,152 3,807,766 5,779,443 1,552,681 985,829 73,937 468,269 

Leasing Purposes Levy 12 1130 

Special Education Purposes Levy 1140 358,800 

FICA and Medicare Only Levies 1150 505,238 

Area Vocational Construction Purposes Levy 1160 

Summer School Purposes Levy 1170 

Other Tax Levies (Describe & Itemize) 1190 61,615 

Total Ad Valorem Taxes Levied by District 32,367,952 3,807,766 5,779,443 1,552,681 1,552,682 0 73,937 468,269 0 

PAYMENTS IN LIEU OF TAXES 

Mobile Home Privilege Tax 1210 

Payments from Local Housing Authority 1220 

Corporate Personal Property Replacement Taxes 13 1230 150,000 130,000 

Other Payments in Lieu of Taxes (Describe & Itemize) 1290 

Total Payments in Lieu of Taxes 0 150,000 0 0 130,000 0 0 0 0 

TUITION 

Regular Tuition from Pupils or Parents (In State) 1311 

Regular Tuition from Other Districts (In State) 1312 

Regular Tuition from Other Sources (In State) 1313 

Regular Tuition from Other Sources (Out of State) 1314 

Summer School Tuition from Pupils or Parents (In State) 1321 

Summer School Tuition from Other Districts (In State) 1322 

Summer School Tuition from Other Sources (In State) 1323 

Summer School Tuition from Other Sources (Out of State) 1324 

CTE Tuition from Pupils or Parents (In State) 1331 

CTE Tuition from Other Districts (In State) 1332 

CTE Tuition from Other Sources (In State) 1333 

CTE Tuition from Other Sources (Out of State) 1334 

Special Education Tuition from Pupils or Parents (In State) 1341 

Special Education Tuition from Other Districts (In State) 1342 280,000 

Special Education Tuition from Other Sources (In State) 1343 

Special Education Tuition from Other Sources (Out of State) 1344 

Adult Tuition from Pupils or Parents (In State) 1351 

Adult Tuition from Other Districts (In State) 1352 

Adult Tuition from Other Sources (In State) 1353 

Adult Tuition from Other Sources (Out of State) 1354 

Total Tuition 280,000 

TRANSPORTATION FEES 

Regular Transportation Fees from Pupils or Parents (In State) 1411 23,000 

Regular Transportation Fees from Other Districts (In State) 1412 

Regular Transportation Fees from Other Sources (In State) 1413 

Regular Transportation Fees from Co-curricular Activities (In State) 1415 

Regular Transportation Fees from Other Sources (Out of State) 1416 

Summer School Transportation Fees from Pupils or Parents (In State) 1421 

Summer School Transportation Fees from Other Districts (In State) 1422 

Summer School Transportation Fees from Other Sources (In State) 1423 

Summer School Transportation Fees from Other Sources 

1424 

(Out of State) 

CTE Transportation Fees from Pupils or Parents (In State) 1431 

CTE Transportation Fees from Other Districts (In State) 1432 

CTE Transportation Fees from Other Sources (In State) 1433 

CTE Transportation Fees from Other Sources (Out of State) 1434 

Special Education Transportation Fees from Pupils or Parents 

(In 1441 

State) 

Special Education Transportation Fees from Other Districts (In State) 1442 

Special Education Transportation Fees from Other Sources (In State) 1443 

Special Education Transportation Fees from Other Sources 


(Out of State) 

Adult Transportation Fees from Pupils or Parents (In State) 1451 

Adult Transportation Fees from Other Districts (In State) 1452 

Adult Transportation Fees from Other Sources (In State) 1453 

Adult Transportation Fees from Other Sources (Out of State) 1454 

Total Transportation Fees 23,000 

EARNINGS ON INVESTMENTS 

Interest on Investments 1510 10,000 1,000 1,500 360 165 7,500 30 

Gain or Loss on Sale of Investments 1520 




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(10) (20) (30) (40) (50) (60) (70) (80) (90) 


Description 

# 

Maintenance 

Retirement/ 

Safety 

2 


67 Total Earnings on Investments 10,000 1,000 1,500 360 165 0 7,500 30 0 

68 FOOD SERVICE 

69 Sales to Pupils - Lunch 1611 450,000 

70 Sales to Pupils - Breakfast 1612 300 

71 Sales to Pupils - A la Carte 1613 

72 Sales to Pupils - Other (Describe & Itemize) 1614 

73 Sales to Adults 1620 

74 Other Food Service (Describe & Itemize) 1690 

75 Total Food Service 450,300 

76 

77 

DISTRICT/SCHOOL ACTIVITY INCOME 

Admissions - Athletic 1711 

78 Admissions - Other 1719 

79 Fees 1720 124,750 

80 Book Store Sales 1730 

81 Other District/School Activity Revenue (Describe & Itemize) 1790 

82 Total District/School Activity Income 124,750 0 

83 TEXTBOOK Income 

84 Rentals - Regular Textbooks 1811 320,000 

85 Rentals - Summer School Textbooks 1812 

86 Rentals - Adult/Continuing Education Textbooks 1813 

87 Rentals - Other (Describe) 1819 

88 Sales - Regular Textbooks 1821 

89 Sales - Summer School Textbooks 1822 

90 Sales - Adult/Continuing Education Textbooks 1823 

91 Sales - Other (Describe & Itemize) 1829 

92 Other (Describe & Itemize) 1890 

93 Total Textbooks 320,000 

94 OTHER REVENUE FROM LOCAL SOURCES 

95 Rentals 1910 80,000 

96 Contributions and Donations from Private Sources 1920 80,000 

97 Impact Fees from Municipal or County Governments 1930 15,000 

98 Services Provided Other Districts 1940 

99 Refund of Prior Years' Expenditures 1950 

100 Payments of Surplus Moneys from TIF Districts 1960 

101 Drivers' Education Fees 1970 

102 Proceeds from Vendors' Contracts 1980 0 0 0 0 0 0 0 0 0 

103 School Facility Occupation Tax Proceeds 1983 

104 Payment from Other Districts 1991 

105 Sale of Vocational Projects 1992 

106 Other Local Fees 1993 

107 Other Local Revenues (Describe & Itemize) 1999 20,000 50,000 

108 Total Other Revenue from Local Sources 100,000 145,000 0 0 0 0 0 0 0 

109 Total Receipts/Revenues from Local Sources 1000 33,653,002 4,103,766 5,780,943 1,576,041 1,682,847 0 81,437 468,299 0 




1 

(10) (20) (30) (40) (50) (60) (70) (80) (90) 


Description 

# 

Maintenance 

Retirement/ 

Safety 

2 



110 

111 


Flow-Through Revenue from State Sources 2100 

112 Flow-Through Revenue from Federal Sources 2200 

113 Other Flow-Through Revenue (Describe & Itemize) 2300 

114 

Total Flow-Through Receipts/Revenues From 

One District to Another District 

2000 

0 0 0 0 

115 

116 

117 

RECEIPTS/REVENUES FROM STATE SOURCES 

UNRESTRICTED GRANTS-IN-AID 

General State Aid (Section 18-8.05) 3001 1,795,462 

118 General State Aid Hold Harmless/Supplemental 3002 

119 Reorganization Incentives (Accounts 3005-3021) 3005 

Other Unrestricted Grants-In-Aid From State Sources 

3099 

120 (Describe & Itemize) 

121 Total Unrestricted Grants-In-Aid 1,795,462 0 0 0 0 0 0 0 

122 RESTRICTED GRANTS-IN-AID 

123 SPECIAL EDUCATION 

124 Special Education - Private Facility Tuition 3100 475,000 

125 Special Education - Extraordinary 3105 580,000 

126 Special Education - Personnel 3110 575,000 

127 Special Education - Orphanage - Individual 3120 

128 Special Education - Orphanage - Summer 3130 

129 Special Education - Summer School 3145 2,400 

130 Special Education - Other (Describe & Itemize) 3199 

131 Total Special Education 1,632,400 0 0 

132 CAREER AND TECHNICAL EDUCATION (CTE) 

133 CTE - Technical Education - Tech Prep 3200 

134 CTE - Secondary Program Improvement (CTEI) 3220 

135 CTE - WECEP 3225 

136 CTE - Agriculture Education 3235 

137 CTE - Instructor Practicum 3240 

138 CTE - Student Organizations 3270 

139 CTE - Other (Describe & Itemize) 3299 

140 Total Career and Technical Education 0 0 0 

141 BILINGUAL EDUCATION 

142 Bilingual Education - Downstate - TPI and TBE 3305 225,000 

143 Bilingual Education - Downstate - Transitional Bilingual Education 3310 

144 Total Bilingual Education 225,000 0 

145 State Free Lunch & Breakfast 3360 6,300 

146 School Breakfast Initiative 3365 

147 Driver Education 3370 

148 Adult Education (from ICCB) 3410 

149 Adult Education - Other (Describe & Itemize) 3499 

150 TRANSPORTATION 

151 Transportation - Regular/Vocational 3500 586,000 

152 Transportation - Special Education 3510 800,000 

153 Transportation - Other (Describe & Itemize) 3599 

154 Total Transportation 0 0 1,386,000 0 

155 Learning Improvement - Change Grants 3610 

156 Scientific Literacy 3660 

157 Truant Alternative/Optional Education 3695 

158 Early Childhood - Block Grant 3705 331,056 

159 Reading Improvement Block Grant 3715 

160 Reading Improvement Block Grant - Reading Recovery 3720 

161 Continued Reading Improvement Block Grant 3725 

162 Continued Reading Improvement Block Grant (2% Set Aside) 3726 




1 

(10) (20) (30) (40) (50) (60) (70) (80) (90) 


Description 

# 

Maintenance 

Retirement/ 

Safety 

2 


163 

164 

165 

166 

167 

168 

169 

170 

171 

Chicago General Education Block Grant 

Chicago Educational Services Block Grant 

School Safety & Educational Improvement Block Grant 

Technology - Learning Technology Centers 

State Charter Schools 

Extended Learning Opportunities - Summer Bridges 

Infrastructure Improvements - Planning/Construction 

School Infrastructure - Maintenance Projects 

Other Restricted Revenue from State Sources (Describe & Itemize) 

3766 

3767 

3775 

3780 

3815 

3825 

3920 

3925 

3999 

172 


Total Restricted Grants-In-Aid 

Total Receipts/Revenues from State Sources 3000 

2,194,756 

3,990,218 

0 

0 

0 

0 

1,386,000 

1,386,000 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

174 RECEIPTS/REVENUES FROM FEDERAL SOURCES 

UNRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY 

175 FROM FEDERAL GOVT. 

176 Federal Impact Aid 

Other Unrestricted Grants-In-Aid Received Directly from the Federal Govt. 

4001 

4009 

177 (Describe & Itemize) 

178 Total Unrestricted Grants-In-Aid Received Directly from Fed Govt 

0 0 0 0 0 0 0 0 0 

RESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT 

179 

180 

181 

182 

Head Start 

Construction (Impact Aid) 

MAGNET 

Other Restricted Grants-In-Aid Received Directly from Federal Govt. (Describe & 

4045 

4050 

4060 

4090 

183 Itemize) 

184 

Total Restricted Grants-In-Aid Received Directly 

from Federal Govt. 0 0 0 0 0 0 

RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL 

GOVT. THRU THE STATE 

185 

186 TITLE V 

187 

188 

189 

190 

191 

192 FOOD SERVICE 

193 

194 

195 

196 

197 

198 

199 

200 

201 

202 

203 

204 

205 

206 

207 

208 

209 

210 

211 

Title V - Innovation and Flexibility Formula 4100 

Title V - SEA Projects 4105 

Title V - Rural and Low Income Schools (REI) 4107 

Title V - Other (Describe & Itemize) 4199 

Total Title V 0 0 0 0 

Breakfast Start-Up 4200 

National School Lunch Program 4210 375,000 

Special Milk Program 4215 

School Breakfast Program 4220 75,000 

Summer Food Service Admin/Program 4225 

Child Care Commodity/SFS 13-Adult Day Care 4226 

Fresh Fruit and Vegetables 4240 

Food Service - Other (Describe & Itemize) 4299 

Total Food Service 450,000 0 

TITLE I 

Title I - Low Income 4300 266,809 

Title I - Low Income - Neglected, Private 4305 

Title I - Comprehensive School Reform 4332 

Title I - Reading First 4334 

Title I - Even Start 4335 

Title I - Reading First SEA Funds 4337 

Title I - Migrant Education 4340 

Title I - Other (Describe & Itemize) 4399 

Total Title I 266,809 0 0 0 



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229 

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233 

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235 

236 

237 

238 

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241 

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247 

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250 

251 

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(10) (20) (30) (40) (50) (60) (70) (80) (90) 

Description 

Acct 

# 


Maintenance 


Retirement/ 



Safety 

TITLE IV 

Title IV - Safe & Drug Free Schools - Formula 4400 

Title IV - 21st Century 4421 

Title IV - Other (Describe & Itemize) 4499 

Total Title IV 0 0 0 0 

FEDERAL - SPECIAL EDUCATION 

Federal Special Education - Preschool Flow-Through 4600 13,383 

Federal Special Education - Preschool Discretionary 4605 

Federal Special Education - IDEA Flow Through/Low Incidence 4620 254,286 

Federal Special Education - IDEA Room & Board 4625 45,000 

Federal Special Education - IDEA Discretionary 4630 

Federal Special Education - IDEA - Other (Describe & Itemize) 4699 

Total Federal Special Education 312,669 0 0 0 

CTE - PERKINS 

CTE - Perkins-Title IIIE Tech Prep 4770 

CTE - Other (Describe & Itemize) 4799 

Total CTE - Perkins 0 0 0 

Federal - Adult Education 4810 

ARRA - General State Aid - Education Stabilization 4850 

ARRA - Title I - Low Income 4851 

ARRA - Title I - Neglected, Private 4852 

ARRA - Title I - Delinquent, Private 4853 

ARRA - Title I - School Improvement (Part A) 4854 

ARRA - Title I - School Improvement (Section 1003g) 4855 

ARRA - IDEA - Part B - Preschool 4856 

ARRA - IDEA - Part B - Flow-Through 4857 

ARRA - Title IID - Technology - Formula 4860 

ARRA - Title IID - Technology - Competitive 4861 

ARRA - McKinney - Vento Homeless Education 4862 

ARRA - Child Nutrition Equipment Assistance 4863 

Impact Aid Formula Grants 4864 

Impact Aid Competitive Grants 4865 

Qualified Zone Academy Bond Tax Credits 4866 

Qualified School Construction Bond Credits 4867 

Build America Bond Tax Credits 4868 

Build America Bond Interest Reimbursement 4869 

ARRA - General State Aid - Other Government Services Stabilization 4870 

Other ARRA Funds - II 4871 

Other ARRA Funds - III 4872 

Other ARRA Funds - IV 4873 

Other ARRA Funds - V 4874 

ARRA - Early Childhood 4875 

Other ARRA Funds - VII 4876 

Other ARRA Funds - VIII 4877 

Other ARRA Funds - IX 4878 

Other ARRA Funds - X 4879 

Other ARRA Funds - XI 4880 

Total Stimulus Programs 0 0 0 0 0 0 0 0 

Race to the Top Program 4901 

Advanced Placement Fee/International Baccalaureate 4904 

Emergency Immigrant Assistance 4905 

Title III - English Language Acquisition 4909 114,300 

Learn & Serve America 4910 

McKinney Education for Homeless Children 4920 

Title II - Eisenhower - Professional Development Formula 4930 

Title II - Teacher Quality 4932 69,411 

Federal Charter Schools 4960 

Medicaid Matching Funds - Administrative Outreach 4991 150,000 

Medicaid Matching Funds - Fee-For-Service Program 4992 115,000 

Other Restricted Grants Received from Federal Government through State 

(Describe & Itemize) 

4998 

Total Restricted Grants-In-Aid Received from Federal 

Govt. Thru the State 1,478,189 0 0 0 0 0 0 0 

TOTAL RECEIPTS/REVENUES FROM FEDERAL SOURCES 4000 1,478,189 0 0 0 0 0 0 0 0 

TOTAL DIRECT RECEIPTS/REVENUES 39,121,409 4,103,766 5,780,943 2,962,041 1,682,847 0 81,437 468,299 0 


Page 11 ESTIMATED DISBURSEMENTS/EXPENDITURES Page 11 

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10 - EDUCATIONAL FUND (ED) 


Description 

Funct 

# 

(100) (200) (300) (400) (500) (600) (700) (800) (900) 

Salaries 

Employee 

Benefits 

Purchased 

Services 

Supplies & 

Materials 

Capital Outlay 

Other Objects 

Non-Capitalized 

Equipment 

INSTRUCTION (ED) 

Regular Programs 1100 15,279,236 2,694,944 112,082 952,520 2,300 0 2,000 0 19,043,082 

Pre-K Programs 1125 211,078 37,778 2,000 53,867 304,723 

Special Education Programs (Functions 1200 - 1220) 1200 655,158 140,079 410,500 38,100 1,250,000 55,000 2,548,837 

Special Education Programs Pre-K 1225 295,261 58,651 15,000 31,362 400,274 

Remedial and Supplemental Programs K-12 1250 268,562 60,306 2,250 331,118 

Remedial and Supplemental Programs Pre-K 1275 0 

Adult/Continuing Education Programs 1300 0 

CTE Programs 1400 0 

Interscholastic Programs 1500 301,300 3,720 12,000 27,730 2,800 347,550 

Summer School Programs 1600 219,000 1,823 2,500 223,323 

Gifted Programs 1650 1,650 1,650 

Driver's Education Programs 1700 0 

Bilingual Programs 1800 1,005,957 227,561 1,000 12,775 1,247,293 

Truant Alternative & Optional Programs 1900 0 0 0 0 0 0 0 0 0 

Pre-K Programs - Private Tuition 1910 0 

Regular K-12 Programs Private Tuition 1911 0 

Special Education Programs K-12 Private Tuition 1912 0 

Special Education Programs Pre-K Tuition 1913 0 

Remedial/Supplemental Programs K-12 Private Tuition 1914 0 

Remedial/Supplemental Programs Pre-K Private Tuition 1915 0 

Adult/Continuing Education Programs Private Tuition 1916 0 

CTE Programs Private Tuition 1917 0 

Interscholastic Programs Private Tuition 1918 0 

Summer School Programs Private Tuition 1919 0 

Gifted Programs Private Tuition 1920 0 

Bilingual Programs Private Tuition 1921 0 

Truants Alternative/Opt Ed Programs Private Tuition 1922 0 

Total Instruction 14 1000 18,235,552 3,224,862 552,582 1,122,754 2,300 1,252,800 57,000 0 24,447,850 

SUPPORT SERVICES (ED) 

Termination 

Benefits 

Support Services - Pupil 

Attendance & Social Work Services 2110 858,826 130,050 17,250 1,450 1,007,576 

Guidance Services 2120 131,000 12,000 143,000 

Health Services 2130 243,195 39,356 3,000 9,000 294,551 

Psychological Services 2140 312,513 62,585 1,250 250 376,598 

Speech Pathology & Audiology Services 2150 1,004,969 153,682 2,600 1,161,251 

Other Support Services - Pupils (Describe & Itemize) 2190 2,839,711 548,997 101,800 25,800 825 3,517,133 

Total Support Services - Pupil 2100 5,259,214 934,670 254,300 51,100 0 825 0 0 6,500,109 

Support Services - Instructional Staff 

Improvement of Instruction Services 2210 321,795 62,028 232,238 6,000 2,500 624,561 

Educational Media Services 2220 421,933 61,072 43,818 526,823 

Assessment & Testing 2230 16,000 5,000 21,000 

Total Support Services - Instructional Staff 2200 743,728 123,100 248,238 54,818 0 2,500 0 0 1,172,384 

Support Services - General Administration 

Board of Education Services 2310 3,000 231,630 5,300 12,000 251,930 

Executive Administration Services 2320 254,316 49,655 7,400 4,800 5,000 321,171 

Special Area Administration Services 2330 31,195 600 1,550 4,500 1,000 38,845 

Tort Immunity Services 

2360 - 

2370 0 

Total Support Services - General Administration 2300 288,511 50,255 240,580 14,600 0 18,000 0 0 611,946 

Support Services - School Administration 

Office of the Principal Services 2410 1,722,277 485,897 32,750 37,400 6,300 2,284,624 

Other Support Services - School Administration 


2490 

0 

Total Support Services - School Administration 2400 1,722,277 485,897 32,750 37,400 0 6,300 0 0 2,284,624 

Total 



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Description 

Funct 

# 

(100) (200) (300) (400) (500) (600) (700) (800) (900) 

Salaries 

Employee 

Benefits 

Purchased 

Services 

Supplies & 

Materials 


Other Objects 


Equipment 

Termination 

Benefits 

Support Services - Business 

Direction of Business Support Services 2510 100,875 24,379 16,800 15,800 1,400 159,254 

Fiscal Services 2520 348,317 79,831 20,500 20,000 468,648 

Operation & Maintenance of Plant Services 2540 0 

Pupil Transportation Services 2550 20,000 22,000 42,000 

Food Services 2560 116,875 1,000 975,098 2,000 5,000 1,099,973 

Internal Services 2570 0 

Total Support Services - Business 2500 586,067 104,210 60,300 1,010,898 0 3,400 5,000 0 1,769,875 

Support Services - Central 

Direction of Central Support Services 2610 0 

Planning, Research, Development & Evaluation Services 2620 0 

Information Services 2630 626,944 92,768 233,308 10,600 158,620 1,122,240 

Staff Services 2640 232,531 52,635 34,400 22,400 1,500 343,466 

Data Processing Services 2660 0 

Total Support Services - Central 2600 859,475 145,403 267,708 33,000 0 1,500 158,620 0 1,465,706 

Other Support Services (Describe & Itemize) 2900 0 

Total Support Services 2000 9,459,272 1,843,535 1,103,876 1,201,816 0 32,525 163,620 0 13,804,644 

COMMUNITY SERVICES (ED) 3000 12,000 8,977 6,000 5,000 31,977 

PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (ED) 

Payments to Other Govt Units (In-State) 

Payments for Regular Programs 4110 0 

Payments for Special Education Programs 4120 100,000 100,000 

Payments for Adult/Continuing Education Programs 4130 0 

Payments for CTE Programs 4140 0 

Payments for Community College Programs 4170 0 

Other Payments to In-State Govt Units (Describe & Itemize) 4190 0 

Total Payments to Districts and Other Govt Units 

4100 

(In-State) 

0 100,000 100,000 

Payments for Regular Programs - Tuition 4210 0 

Payments for Special Education Programs - Tuition 4220 1,532,080 1,532,080 

Payments for Adult/Continuing Education Programs - Tuition 4230 0 

Payments for CTE Programs - Tuition 4240 0 

Payments for Community College Programs - Tuition 4270 0 

Payments for Other Programs - Tuition 4280 0 

Other Payments to In-State Govt Units (Describe & Itemize) 4290 0 

Total Payments to Other Dist & Govt Units - Tuition 

(In State) 

4200 

1,532,080 1,532,080 

Payments for Regular Programs - Transfers 4310 0 

Payments for Special Education Programs - Transfers 4320 0 

Payments for Adult/Continuing Ed Programs - Transfers 4330 0 

Payments for CTE Programs - Transfers 4340 0 

Payments for Community College Program - Transfers 4370 0 

Payments for Other Programs - Transfers 4380 0 

Other Payments to In-State Govt Units - Transfers (Describe & Itemize 4390 0 

Total Payments to Other District & Govt Units - 

4300 

Transfers (In State) 

0 0 0 

Payments to Other District & Govt Units (Out of State) 4400 0 

Total Payments to Other District & Govt Units 4000 0 1,632,080 1,632,080 

DEBT SERVICE (ED) 

Debt Service - Interest on Short-Term Debt 

Tax Anticipation Warrants 5110 0 

Tax Anticipation Notes 5120 0 

Corporate Personal Property Repl Tax Anticipated Notes 5130 0 

State Aid Anticipation Certificates 5140 0 

Other Interest on Short-Term Debt (Describe & Itemize) 5150 0 

Total Debt Service - Interest on Short-Term Debt 5100 0 0 

Total 


1 



Funct 

# 

(100) (200) (300) (400) (500) (600) (700) (800) (900) 

Employee 

Benefits 

Purchased 

Services 

Supplies & 

Materials 


Equipment 

Description 

Salaries 

Capital Outlay Other Objects 

Total 

2 

110 3 Debt Service - Interest on Long-Term Debt 5200 0 

111 Total Debt Service 5000 0 0 

112 PROVISION FOR CONTINGENCIES (ED) 6000 0 

113 Total Direct Disbursements/Expenditures 27,706,824 5,077,374 1,662,458 2,329,570 2,300 2,917,405 220,620 0 39,916,551 

Excess (Deficiency) of Receipts/Revenues Over 


115 

Disbursements/Expenditures 

(795,142) 

116 20 - OPERATIONS AND MAINTENANCE FUND (O&M) 

117 SUPPORT SERVICES (O&M) 

118 Support Services - Pupil 

119 Other Support Services - Pupils (Describe & Itemize) 2190 0 

120 Support Services - Business 

121 Direction of Business Support Services 2510 26,900 6,509 33,409 

122 Facilities Acquisition & Construction Services 2530 0 

123 Operation & Maintenance of Plant Services 2540 1,072,021 180,741 1,171,350 1,175,700 500 244,950 3,845,262 

124 Pupil Transportation Services 2550 0 

125 Food Services 2560 0 

126 Total Support Services - Business 2500 1,098,921 187,250 1,171,350 1,175,700 0 500 244,950 0 3,878,671 

127 Other Support Services (Describe & Itemize) 2900 0 

128 Total Support Services 2000 1,098,921 187,250 1,171,350 1,175,700 0 500 244,950 0 3,878,671 

129 COMMUNITY SERVICES (O&M) 3000 0 

130 PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (O&M) 

131 Payments to Other Govt Units (In-State) 

132 Payments for Special Education Programs 4120 0 

133 Payments for CTE Program 4140 0 

134 Other Payments to In-State Govt Units (Describe & Itemize) 4190 0 

135 Total Payments to Other Govt Units (In-State) 4100 0 0 0 

136 


Payments to Other Govt Units (Out of State) 4400 0 

137 Total Payments to Other District and Govt Unit 4000 0 0 0 

138 DEBT SERVICE (O&M) 

139 Debt Service - Interest on Short-Term Debt 

140 Tax Anticipation Warrants 5110 0 

141 Tax Anticipation Notes 5120 0 

142 Corporate Personal Prop Repl Tax Anticipated Notes 5130 0 

143 State Aid Anticipation Certificates 5140 0 

144 Other Interest on Short-Term Debt (Describe & Itemize) 5150 0 

145 Total Debt Service - Interest on Short-Term Debt 5100 0 0 

146 Debt Service - Interest on Long-Term Debt 5200 0 

147 Total Debt Service 5000 0 0 

148 PROVISION FOR CONTINGENCIES (O&M) 6000 0 

149 Total Direct Disbursements/Expenditures 1,098,921 187,250 1,171,350 1,175,700 0 500 244,950 0 3,878,671 


150 

151 

Disbursements/Expenditures 225,095 

152 30 - DEBT SERVICE FUND (DS) 

153 PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (DS) 4000 0 0 

154 DEBT SERVICE (DS) 

155 Debt Service - Interest on Short-Term Debt 

156 Tax Anticipation Warrants 5110 0 

157 Tax Anticipation Notes 5120 0 

158 Corporate Personal Prop Repl Tax Anticipation Notes 5130 0 

159 State Aid Anticipation Certificates 5140 0 

160 Other Interest on Short-Term Debt (Describe & Itemize) 5150 0 

161 Total Debt Service - Interest On Short-Term Debt 5100 0 0 

Termination 

Benefits 


1 

2 

162 3 

188 

189 

190 

191 

192 

193 

194 

195 

196 

197 

198 

199 

200 

201 

202 

203 

Page 14 ESTIMATED DISBURSEMENTS/EXPENDITURES Page 14 


Description 

Funct 

# 

(100) (200) (300) (400) (500) (600) (700) (800) (900) 

Salaries 

Employee 

Benefits 

Purchased 

Services 

Macintosh HD:Users:goldsteinb:Desktop:SDB2014FORM.xls 8/9/13 

Supplies & 

Materials 


Other Objects 


Equipment 

Termination 

Benefits 

Debt Service - Interest on Long-Term Debt 5200 3,461,809 3,461,809 

163 

164 

165 

166 

167 

Debt Service - Payments of Principal on Long-Term Debt 15 

(Lease/Purchase Principal Retired) 

Debt Service Other (Describe & Itemize) 

Total Debt Service 

PROVISION FOR CONTINGENCIES (DS) 

Total Direct Disbursements/Expenditures 


5300 

5400 

5000 

6000 

0 

0 

1,759,775 

5,221,584 

5,221,584 

1,759,775 

0 

5,221,584 

0 

5,221,584 

168 

169 

Disbursements/Expenditures 559,359 

170 40 - TRANSPORTATION FUND (TR) 

171 

172 


174 

175 

176 

177 

178 

179 

180 

181 

182 

183 

184 

185 

186 

187 

SUPPORT SERVICES (TR) 

Support Services - Pupils 

Other Support Services - Pupils (Describe & Itemize) 


Pupil Transportation Services 

Other Support Services (Describe & Itemize) 

Total Support Services 

COMMUNITY SERVICES (TR) 

PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (TR) 


Payments for Regular Program 

Payments for Special Education Programs 

Payments for Adult/Continuing Education Programs 

Payments for CTE Programs 

Payments for Community College Programs 

Other Payments to In-State Govt Units (Describe & Itemize) 

Total Payments to Other Govt Units (In-State) 

2190 

2550 

2900 

2000 

3000 

4110 

4120 

4130 


4170 

4190 

4100 

22,898 

22,898 

5,759 

5,759 

2,759,085 

2,759,085 

0 

340,000 

340,000 0 0 

0 

0 0 

0 

3,127,742 

0 

3,127,742 

0 

0 

0 

0 

0 

0 

0 

0 

Payments to Other Govt Units (Out-of-State) 


4400 

0 

Total Payments to Other Districts & Govt Units 4000 0 0 0 

DEBT SERVICE (TR) 




Corporate Personal Prop Repl Tax Anticipation Notes 5130 0 


Other Interest on Short-Term Debt (Describe and Itemize) 5150 0 

Total Debt Service - Interest On Short-Term Debt 5100 0 0 

Debt Service - Interest on Long-Term Debt 5200 0 



5300 

0 

Debt Service - Other (Describe and Itemize) 5400 0 

Total Debt Service 5000 0 0 

PROVISION FOR CONTINGENCIES (TR) 6000 0 


22,898 5,759 2,759,085 340,000 0 0 0 0 3,127,742 


204 

205 

Disbursements/Expenditures (165,701) 

206 50 - MUNICIPAL RETIREMENT/SOC SEC FUND (MR/SS) 

207 

208 

209 

210 

211 

212 

213 


215 

216 

217 

218 

219 

220 

221 

INSTRUCTION (MR/SS) 

Regular Program 

Pre-K Programs 

Special Education Programs (Functions 1200-1220) 

Special Education Programs Pre-K 

Remedial and Supplemental Programs K-12 

Remedial and Supplemental Programs Pre-K 

Adult/Continuing Education Programs 

CTE Programs 

Interscholastic Programs 

Summer School Programs 

Gifted Programs 

Driver's Education Programs 

Bilingual Programs 

Truant Alternative & Optional Programs 

1100 

1125 

1200 

1225 

1250 

1275 

1300 


1500 

1600 

1650 

1700 

1800 

1900 

313,756 

2,066 

44,409 

25,604 

4,189 

8,869 

3,545 

52,418 

313,756 

2,066 

44,409 

25,604 

4,189 

0 

0 

0 

8,869 

3,545 

0 

0 

52,418 

0 

Total


1 

2 

222 3 

223 

224 

225 

226 

227 

228 

229 

230 

231 

232 

233 

234 

235 

236 

237 

238 

239 

240 

241 

242 

243 

244 

245 

246 

247 

248 

249 

250 

251 

252 

253 

254 

255 

256 

257 

258 

259 

260 

261 

262 

263 


Description 

Funct 

# 

(100) (200) (300) (400) (500) (600) (700) (800) (900) 

Salaries 

Employee 

Benefits 

Purchased 

Services 

Supplies & 

Materials 


Other Objects 


Equipment 

Termination 

Benefits 

Total Instruction 1000 454,856 454,856 

SUPPORT SERVICES (MR/SS) 

Support Services - Pupil 

Attendance & Social Work Services 2110 12,453 12,453 

Guidance Services 2120 0 

Health Services 2130 49,613 49,613 

Psychological Services 2140 4,531 4,531 

Speech Pathology & Audiology Services 2150 14,572 14,572 

Other Support Services - Pupils (Describe & Itemize) 2190 152,890 152,890 

Total Support Services - Pupil 2100 234,059 234,059 

Support Services - Instructional Staff 

Improvement of Instruction Services 2210 2,894 2,894 

Educational Media Services 2220 18,109 18,109 

Assessment & Testing 2230 0 

Total Support Services - Instructional Staff 2200 21,003 21,003 

Support Services - General Administration 

Board of Education Services 2310 631 631 

Executive Administration Services 2320 15,568 15,568 

Special Area Administrative Services 2330 6,560 6,560 

Claims Paid from Self Insurance Fund 2361 0 

Workers' Compensation or Workers' Occupation Disease Acts Payments 

2362 

0 

Unemployment Insurance Payments 2363 0 

Insurance Payments (regular or self-insurance) 2364 0 

Risk Management and Claims Services Payments 2365 0 

Judgment and Settlements 2366 0 

Educational, Inspectional, Supervisory Services Related to Loss 

Prevention or Reduction 

2367 

0 

Reciprocal Insurance Payments 2368 0 

Legal Service 2369 0 

Total Support Services - General Administration 2300 22,759 22,759 

Support Services - School Administration 

Office of the Principal Services 2410 166,930 166,930 

Other Support Services - School Administration 


2490 

0 

Total Support Services - School Administration 2400 166,930 166,930 


Direction of Business Support Services 2510 1,853 1,853 

Fiscal Services 2520 73,252 73,252 

Facilities Acquisition & Construction Services 2530 0 

Operation & Maintenance of Plant Service 2540 225,445 225,445 

Pupil Transportation Services 2550 5,029 5,029 

Food Services 2560 7,152 7,152 

Internal Services 2570 0 

Total Support Services - Business 2500 312,731 312,731 

Total 


1 

2 

264 3 

265 

266 

267 

268 

269 

270 

271 

272 


274 

275 

276 

277 

278 

279 

280 

281 

282 

283 

284 

285 

286 

287 



Description 

Funct 

# 

(100) (200) (300) (400) (500) (600) (700) (800) (900) 

Salaries 

Employee 

Benefits 

Purchased 

Services 

Macintosh HD:Users:goldsteinb:Desktop:SDB2014FORM.xls 8/9/13 

Supplies & 

Materials 


Other Objects 


Equipment 

Support Services - Central 

Direction of Central Support Services 2610 0 

Planning, Research, Development & Evaluation Services 2620 0 

Information Services 2630 100,568 100,568 

Staff Services 2640 23,242 23,242 

Data Processing Services 2660 0 

Total Support Services - Central 2600 123,810 123,810 

Other Support Services (Describe & Itemize) 2900 0 

Total Support Services 2000 881,292 881,292 

COMMUNITY SERVICES (MR/SS) 3000 5,679 5,679 

PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (MR/SS) 

Payments for Special Education Programs 4120 55,240 55,240 

Payments for CTE Programs 4140 0 

Total Payments to Other Districts & Govt Units 4000 55,240 55,240 

DEBT SERVICE (MR/SS) 




Corporate Personal Prop Repl Tax Anticipation Notes 5130 0 


Other (Describe & Itemize) 5150 0 


PROVISION FOR CONTINGENCIES (MR/SS) 6000 0 


1,397,067 0 1,397,067 


288 

Disbursements/Expenditures 289 

285,780 

290 60 - CAPITAL PROJECTS (CP) 

291 

292 

293 

294 

295 

SUPPORT SERVICES (CP) 


Facilities Acquisition & Construction Services 



2530 

2900 

2000 0 0 

1,533,725 

1,533,725 0 0 0 

320,000 

320,000 

1,853,725 

0 

1,853,725 

296 PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (CP) 

297 

298 

299 

300 



Payment for Special Education Programs 

Payment for CTE Programs 

Other Payments to In-State Governmental Units 

4100 

4120 


4190 

0 

0 

0 

301 

302 

303 


Total Payments to Other Districts & Govt Units 

PROVISION FOR CONTINGENCIES (CP) 

4000 

6000 

0 0 

0 

0 

0 

304 Total Direct Disbursements/Expenditures 


0 0 1,533,725 0 0 0 320,000 1,853,725 

305 

306 

Disbursements/Expenditures (1,853,725) 

307 70 WORKING CASH FUND (WC) 

308 

309 80 - TORT FUND (TF) 

310 

311 

SUPPORT SERVICES - GENERAL ADMINISTRATION 

Claims Paid from Self Insurance Fund 

Workers' Compensation or Workers' Occupational Disease Act 

2361 

2362 

0 

312 

313 


315 

316 

Payments 

Unemployment Insurance Payments 

Insurance Payments (regular or self-insurance) 

Risk Management and Claims Services Payments 

Judgment and Settlements 

Educational, Inspectional, Supervisory Services Related to Loss 

2363 

2364 

2365 

2366 

2367 

169,257 

100,000 

119,516 

20,000 

169,257 

100,000 

119,516 

20,000 

0 

317 

318 

319 

320 

321 

322 

323 

324 

Prevention or Reduction 

Reciprocal Insurance Payments 

Legal Service 

Property Insurance (Building & Grounds) 

Vehicle Insurance (Transportation) 

Total Support Services - General Administration 

DEBT SERVICE (TF) 


2368 

2369 

2371 

2372 

2000 0 0 408,773 0 0 0 0 

0 

0 

0 

0 

0 

408,773 

Termination 

Benefits 

Total

1 

2 

325 3 

350 

351 

352 

353 

354 



Description 

Funct 

# 

(100) (200) (300) (400) (500) (600) (700) (800) (900) 

Salaries 

Employee 

Benefits 

Purchased 

Services 

Supplies & 

Materials 


Other Objects 


Equipment 

Termination 

Benefits 


326 

327 

328 

329 

Corporate Personal Property Replacement Tax Anticipation Notes 

Other Interest or Short-Term Debt (Describe & Itemize) 

Total Debt Service 

PROVISION FOR CONTINGENCIES (TF) 

5130 

5150 

5000 

6000 

0 

0 

0 

0 

0 

330 Total Direct Disbursements/Expenditures 


0 0 408,773 0 0 0 0 408,773 

331 Disbursements/Expenditures 332 

59,526 

333 90 - FIRE PREVENTION & SAFETY FUND (FP&S) 

334 

335 

336 

337 

338 

339 

340 

SUPPORT SERVICES (FP&S) 


Facilities Acquisition & Construction Services 

Operation & Maintenance of Plant Service 

Total Support Services - Business 



2530 

2540 

2500 

2900 

2000 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

341 PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (FP&S) 

342 

343 

344 

345 

346 

347 

348 

349 

Other Payments to In-State Govt Units (Describe & Itemize) 

Total Payments to Other Districts & Govt Units (FPS) 

DEBT SERVICE (FP&S) 


Tax Anticipation Warrants 

Other Interest on Short-Term Debt (Describe & Itemize) 

Total Debt Service - Interest on Short-Term Debt 

Debt Service - Interest on Long-Term Debt 

4190 

4000 

5110 

5150 

5100 

5200 

0 

0 

0 

0 

0 

0 

0 

0 

5300 



0 


PROVISIONS FOR CONTINGENCIES (FP&S) 6000 0 


0 0 0 0 0 0 0 0 


Disbursements/Expenditures 0 

Total 


Page 19 Page 19 

A B C D E F 

1 

2 

3 

4 

5 

6 

7 

8 

Hawthorn CCSD 73 34-049-073-004 

DEFICIT BUDGET SUMMARY INFORMATION - Operating Funds Only 

EDUCATIONAL 

OPERATIONS & 

MAINTENANCE 

TRANSPORTATION WORKING CASH TOTAL 

Direct Revenues 39,121,409 4,103,766 2,962,041 81,437 46,268,653 

Direct Expenditures 39,916,551 3,878,671 3,127,742 46,922,964 

Difference (795,142) 225,095 (165,701) 81,437 (654,311) 

Estimated Fund Balance - June 30, 2014 15,849,583 2,289,095 335,299 20,739,712 39,213,689 

Unbalanced budget, however, a deficit reduction plan is not required at 

this time. 

9 

10 

11 

12 

13 


15 

A deficit reduction plan is required if the local board of education adopts (or amends) the 2013-14 school district budget in which the “operating funds” listed 

above result in direct revenues (line 9) being less than direct expenditures (line 19) by an amount equal to or greater than one-third (1/3) of the ending fund 

balance (line 81). 

Note: The balance is determined using only the four funds listed above. That is, if the estimated ending fund balance is less than three times the deficit 

spending, the district must adopt and file with ISBE a deficit reduction plan to balance the shortfall within three years. 

The School Code, Section 17-1 (105 ILCS 5/17-1) - If the 2012-2013 Annual Financial Report (AFR) reflects a deficit as defined above (page 36), then the 

school district shall adopt and submit a deficit reduction plan (found here on page 20-24) to ISBE within 30 days after acceptance of the AFR. 

The deficit reduction plan, if required, is developed using ISBE guidelines and format. 


Page 20 

ILLINOIS STATE BOARD OF EDUCATION 

SCHOOL BUSINESS SERVICES DIVISION 

Page 20 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 


15 

16 

17 

18 

19 

20 

21 

22 

23 

24 

25 

26 

27 

Hawthorn CCSD 73 34-049-073-004 

District Number 

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

Operations & 

Maintenance Fund Transportation Fund Working Cash Fund Total Educational Fund Operations & 

Maintenance Fund Transportation Fund Working Cash Fund Total Educational Fund Operations & 

Maintenance Fund 

Operations & 

Educational Fund 

Transportation Fund Working Cash Fund Total FY2013-14 FY2014-15 FY2015-16 FY2016-17 

Maintenance Fund 

ESTIMATED BEGINNING FUND BALANCE 

prior Ending Fund Balance) 

14,491,000 2,064,000 501,000 22,812,000 39,868,000 15,849,583 2,289,095 335,299 20,739,712 39,213,689 15,849,583 2,289,095 335,299 20,739,712 39,213,689 15,849,583 2,289,095 335,299 20,739,712 39,213,689 39,868,000 39,213,689 39,213,689 39,213,689 

Acct 

RECEIPTS/REVENUES 

No. 

LOCAL SOURCES 1000 33,653,002 4,103,766 1,576,041 81,437 39,414,246 0 0 0 39,414,246 0 0 0 


2000 


0 0 0 0 0 0 0 0 0 0 0 

STATE SOURCES 3000 3,990,218 0 1,386,000 0 5,376,218 0 0 0 5,376,218 0 0 0 

FEDERAL SOURCES 4000 1,478,189 0 0 0 1,478,189 0 0 0 1,478,189 0 0 0 

Total Receipts/Revenues 

39,121,409 4,103,766 2,962,041 81,437 46,268,653 0 0 0 46,268,653 0 0 0 

0 0 0 0 0 0 0 0 0 0 0 0 

Funct 

DISBURSEMENTS/EXPENDITURES 

No. 

INSTRUCTION 1000 24,447,850 24,447,850 0 0 0 24,447,850 0 0 0 

SUPPORT SERVICES 2000 13,804,644 3,878,671 3,127,742 20,811,057 0 0 0 20,811,057 0 0 0 

COMMUNITY SERVICES 3000 31,977 0 0 31,977 0 0 0 31,977 0 0 0 

PAYMENTS TO OTHER DISTRICTS & GOVT. UNITS 4000 1,632,080 0 0 1,632,080 0 0 0 1,632,080 0 0 0 

DEBT SERVICES 5000 0 0 0 0 0 0 0 0 0 0 0 

PROVISION FOR CONTINGENCIES 6000 0 0 0 0 0 0 0 0 0 0 0 

Total Disbursements/Expenditures 

39,916,551 3,878,671 3,127,742 46,922,964 0 0 0 46,922,964 0 0 0 

0 0 0 0 0 0 0 0 0 

Excess of Receipts/Revenue Over/(Under) Disbursements/Expenditures 

OTHER SOURCES/USES OF FUNDS 

ESTIMATED BUDGET 

FY2013-14 


FY2014-15 

(795,142) 225,095 (165,701) 81,437 (654,311) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (654,311) 0 0 0 

OTHER SOURCES OF FUNDS (7000) 2,153,725 0 0 0 2,153,725 0 0 0 2,153,725 0 0 0 

OTHER USES OF FUNDS (8000) 0 0 0 2,153,725 2,153,725 0 0 0 2,153,725 0 0 0 

TOTAL OTHER SOURCES/USES OF FUNDS 

ESTIMATED ENDING FUND BALANCE 

DEFICIT REDUCTION PLAN 


FY2015-16 


FY2016-17 

BUDGET ADDENDUM - DEFICIT REDUCTION PLAN 


Date of Adoption: 

(Enter as MM/DD/YY) 

2,153,725 0 0 (2,153,725) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 

15,849,583 2,289,095 335,299 20,739,712 39,213,689 15,849,583 2,289,095 335,299 20,739,712 39,213,689 15,849,583 2,289,095 335,299 20,739,712 39,213,689 15,849,583 2,289,095 335,299 20,739,712 39,213,689 39,213,689 39,213,689 39,213,689 39,213,689 

SUMMARY 


Page 27 Page 27 

0 

ESTIMATED LIMITATION OF ADMINISTRATIVE COSTS 

(For Local Use Only) 

This is an estimated Limitation of Administrative Costs Worksheet only and will not be accepted for Official Submission of the Limitation of 

Administrative Costs Worksheet. 

The worksheet is intended for use during the budgeting process to estimate the district's percent increase of FY2014 budgeted expenditures over FY2013 actual expenditures. 

Budget information is copied to this page. Insert the prior year estimated actual expenditures to compute the estimated percentage increase (decrease). 

The official Limitation of Administrative Costs Worksheet is attached to the end of the Annual 

Financial Report (ISBE Form 50-35) and may be submitted in conjunction with that report. 

An official Limitation of Administrative Costs Worksheet can 

also be found on the ISBE website at: 

Limitation of Administrative Costs 

ESTIMATED LIMITATION OF ADMINISTRATIVE COSTS WORKSHEET 

(Section 17-1.5 of the School Code) 

Estimated Actual Expenditures, 

Fiscal Year 2013 

School District Name: 

RCDT Number: 


34-049-073-004 

Budgeted Expenditures, 

Fiscal Year 2014 

(10) (20) (10) (20) 

Description Funct. No. Educational 

Operations & 

Operations & 

Total Educational 

Maintenance 

Maintenance 

Total 

1. Executive Administration Services 2320 0 321,171 321,171 

2. Special Area Administration Services 2330 0 38,845 38,845 

3. Other Support Services - School Administration 2490 0 0 0 

4. Direction of Business Support Services 2510 0 159,254 33,409 192,663 

5. Internal Services 2570 0 0 0 

6. Direction of Central Support Services 2610 0 0 0 

7. Deduct - Early Retirement or other pension obligations required by 

state law and include above 

0 0 

8. Totals 0 0 0 519,270 33,409 552,679 

9. Estimated Percent Increase (Decrease) for FY2014 (Budgeted) 

Enter Actual Data! 

over FY2013 (Actual) 

Macintosh HD:Users:goldsteinb:Desktop:Documents:Budget:Budget 2013-14:Final Budget:30 SDB2014FORM.xls 8/9/13

2013-14 budget - Hawthorn School District 73

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