06/18/2002 Joint Work SessionSchool District Name: Kodiak Island Borough School District
Projected District ADM (K - 12): 2,852
Prepared by:
Phone Number:
Approved by:
05 -93 -038
Alaska Department of Education and Early Development - School Finance
FY2003 School Operating Fund Budget
Dave Jones,
by: Pam
Signatu
907 -486 -9278
7Z- GQ -. —�-
nee Director
Hummel!, Accounting Supervisor
Superinjrndent's Signature
Approval of City /Borough Official of Local Contribution designated on Page 3:
;;kb k . CA.,&
• Official Signature/Title
Attest: li" /jd 7"/7 d oe,.:
orough Clerk
/ //0/0 Z
Date
D to V
* This approval of local contribution is subject to modification and reapproval due to
outstanding FY 2002 billings and projects.
Page 1
Kodiak Island Borough School District
District Name
Unreserved Beginning Fund Balance: July 1, 2002 $1,937,642
Revenue
Expenditures
Alaska Department of Education and Early Development - School Finance
FY2003 School Operating Fund Budget Summary
010 City/Borough Appropriations (1) $7,428,610
030 Earnings on Investments (2) 0
040 Other Local Revenues (3) 83,000
041 Tuition from Students (4) 0
042 Tuition - Other Districts (5) 0
047 E -Rate Program (6) 230,000
050 State Sources (7) 15,875,208
100 Federal Sources - Direct (8) 155,000
150 Federal Sources - Through the State (9) 1,725,000
190 Federal Sources - Other Agencies (10) 0
250 Transfers From Other Funds (11) 0
Total Revenue $25,496,818
100 Instruction (12) $12,735,265
200 Special Education Instruction (13) 2,191,470
220 Special Education Support Services (14) 1,579,646
300 Support Services - Students (15) 550,973
350 Support Services - Instruction (16) 1,171,414
400 School Administration (17) 1,082,977
450 School Administration Support Services (18) 600,923
510 District Administration (19) 408,201
550 District Administration Support Services (20) 1,256,350
600 Operations and Maintenance of Plant (21) 4,028,978
700 Student Activities (22) 566,426
780 Community Services (23) 0
900 Other Financing Uses (24) 72,500
Total Expenditures $26,245,123
Unreserved Ending Fund Balance: June 30, 2003 $1,189,337
(Unreserved Fund Ending Balance = Beginning fund balance + Revenues - Expenditures)
Must be greater than or equal to zero
Minimum Expenditure for Instruction Calculation
AS14.17.520 & 4 AAC 09.115
Total Instructional Expenditures (Functions 100 -400) (a) $19,311,745
Total Expenditure Codes (Functions 100 -780) (b) $26,172,623
Total Instructional Expenditures (a) divided by Total Expenditures (b) 74%
05 -93 -038
Page 2
Kodiak Island Borough School District
District Name
010 City/Borough Appropriations Amount
011 City /Borough Tax Appropriation 6,626,440
012 City /Borough "In- Kind"
(detail descriptions and dollar amounts required for in -kind)
030 Earnings on Investments
030 Earnings on Investments
Total Earnings on Investments
040 Other Local Revenues
047 E -Rate Program
05 -93 -038
Alaska Department of Education and Early Development- School Finance
FY2003 School Operating Fund Budget Revenues
Mental Health Sevices
Audit & Information Services
Grounds Maint & Bldg Improvements
Liability & Property Insurance & Bonding
381,350
163,650
50,670
206,500
Total City/Borough Appropriations $7,428,610
040 Other Local Revenues - Identify:
(provide detail descriptions and dollar amounts for local revenues)
Indirect revenues
Miscellaneous revenue 5,000
Academic /Athletic Fees 20,000
Use of Facilities 52,000
Village teacher housing rent 6,000
041 Tuition from Students
041 Tuition from Students
Total Tuition from Students
042 Tuition - Other Districts
042 Tuition
Total Tuition - Other Districts
Transferred to (1) on page 2
$0
Transferred to (2) on page 2
Total Other Local Revenues $83,000
Transferred to (3) on page 2
$0
Transferred to (4) on page 2
$0
Transferred to (5) on page 2
047 E -Rate Program Revenue 230,000
Total E -Rate Program $230,000
Transferred to (6) on page 2
Page 3
Alaska Department of Education and Early Development - School Finance
FY2003 School Operating Fund Budget Revenues
Kodiak Island Borough School District
District Name
050 State Sources (051 includes quality schools grants and LOG revenues)
051 Foundation Program 14,269,080
055 Supplemental Aid 133,501
059 Tuition 25,000
090 Other State Revenues - Identify
Quality Schools /Learning Opportunities 568,045
State Military School contract (Peterson Elem) 879,582
Total State Sources $15,875,208
100 Federal Sources Direct Amount
110 Impact Aid (Public Law 874 (100 %)) 155,000
140 Other Federal Revenue - Identify
150 Federal Sources - Through the State of Alaska - Identify:
Impact Aid - Military 1,725,000
190 Federal Sources - Other Agencies - Identify:
250 Transfers From Other Funds - Identify:
05 - 93 - 038
Total Federal Sources - Through the State
Transferred to (7) on page 2
Total Federal Sources - Direct $155,000
Transferred to (8) on page 2
$1,725,000
Transferred to (9) on page 2
Total Federal Sources - Other Agencies $0
Transferred to (10) on page 2
Total Transfers From Other Funds $0
Transferred to (11) on page 2
Total Projected Revenues $25,496,818
Page 4
Function 100 Instruction
05 -93 -038
Alaska Department of Education and Early Development - School Finance
FY2003 School Operating Fund Budget Expenditures
Kodiak Island Borough School District
District Name
Salaries
310 Certificated Salaries 8,237,803 151.86
320 Non - Certificated Salaries 570,334 30.77
Total Salaries $8,808,137
Employee Benefits
360 Employee Benefits 2,773,998
380 Housing Allowance /Subsidy 65,700
390 Transportation Allowance 3,000
Total Employee Benefits $2,842,698
Non - Personnel
Total Salaries It Employee Benefits $11,650,835
410 Professional and Technical Services 7,000
419 Chief Administrator Contract Services
420 Staff Travel 9,700
425 Student Travel 21,035
430 Utility Services 251,000
435 Energy
440 Other Purchased Services 160,727
445 Insurance and Bond Premiums
450 Supplies, Materials and Media 415,008
480 Tuition and Stipends
490 Other Expenses - Identify:
Budget reserve 88,996
510 Equipment 130,964
Total Salaries, Benefits, Non - Personnel
Amount Personnel FTE
Total Non - Personnel $1,084,430
$12,735,265
Transferred to (12) on page 2
Page 5
Kodiak Island Borough School District
District Name
Function 200 Special Education Instruction
05 -93 -038
Alaska Department of Education and Early Developmen - School Finance
FY2003 School Operating Fund Budget Expenditures
Salaries
310 Certificated Salaries 1,166,055 21.57
320 Non - Certificated Salaries 427,719 25.10
Total Salaries $1,593,774
Employee Benefits
360 Employee Benefits 576,202
380 Housing Allowance /Subsidy 2,700
390 Transportation Allowance 1,300
Total Employee Benefits $580,202
Non - Personnel
Total Salaries & Employee Benefits $2,173,976
410 Professional and Technical Services
420 Staff Travel
425 Student Travel
430 Utility Services
435 Energy
440 Other Purchased Services
445 Insurance and Bond Premiums
450 Supplies, Materials and Media
480 Tuition and Stipends
490 Other Expenses - Identify:
Dues, Fees and Registrations
Amount Personnel FTE
300
455
13,989
550
510 Equipment 2,200
Total Non - Personnel $17,494
Total Salaries, Benefits, Non - Personnel $2,191,470
Transferred to (13) on page 2
Page 6
Alaska Department of Education and Early Development - School Finance
FY2003 School Operating Fund Budget Expenditures
Kodiak Island Borough School District
District Name
Function 220 Special Education Support Services - Students
05 -93 -038
Salaries
310 Certificated Salaries 759,513 12.31
320 Non - Certificated Salaries 34,408 1.00
Total Salaries $793,921
Employee Benefits
360 Employee Benefits 232,785
380 Housing Allowance /Subsidy
390 Transportation Allowance
Total Employee Benefits $232,785
Non - Personnel
Total Salaries 8 Employee Benefits $1,026,706
410 Professional and Technical Services 84,250
419 Chief Administrator Contract Services
420 Staff Travel 30,000
425 Student Travel 1,000
430 Utility Services 4,000
435 Energy
440 Other Purchased Services 384,350
445 Insurance and Bond Premiums
450 Supplies, Materials and Media 26,400
480 Tuition and Stipends
490 Other Expenses - Identify:
Dues, Fees and Registrations 4,000
510 Equipment 18,940
Amount Personnel FTE
Total Non - Personnel $552,940
Total Salaries, Benefits, Non - Personnel $1,579,646
Transferred to (14) on page 2
Page 7
Kodiak Island Borough School District
District Name
Function 300 Support Services - Students
05 -93 -038
Alaska Department of Education and Early Development - School Finance
FY2003 School Operating Fund Budget Expenditures
Salaries
310 Certificated Salaries 266,864 5.20
320 Non - Certificated Salaries 135,699 6.20
Total Salaries $402,563
Employee Benefits
360 Employee Benefits 127,410
380 Housing Allowance /Subsidy
390 Transportation Allowance 1,900
Total Employee Benefits $129,310
Non - Personnel
Total Salaries & Employee Benefits $531,873
410 Professional and Technical Services
420 Staff Travel
425 Student Travel
430 Utility Services
435 Energy
440 Other Purchased Services
445 Insurance and Bond Premiums
450 Supplies, Materials and Media
480 Tuition and Stipends
490 Other Expenses - Identify:
Amount Personnel FEE
2,000
2,400
13,700
510 Equipment 1,000
Total Non - Personnel $19,100
Total Salaries, Benefits, Non - Personnel $550,973
Transferred to (15) on page 2
Page 8
05 -93 -038
Alaska Department of Education and Early Development - School Finance
FY2003 School Operating Fund Budget Expenditures
Kodiak Island Borough School District
District Name
Function 350 Support Services - Instruction
Salaries
310 Certificated Salaries 430,471 7.00
320 Non - Certificated Salaries 210,975 8.51
Total Salaries $641,446
Employee Benefits
360 Employee Benefits 232,641
380 Housing Allowance /Subsidy
390 Transportation Allowance 100
Total Employee Benefits $232,741
Non - Personnel
Total Salaries & Employee Benefits $874,187
410 Professional and Technical Services
420 Staff Travel
425 Student Travel
430 Utility Services
435 Energy
440 Other Purchased Services
445 Insurance and Bond Premiums
450 Supplies, Materials and Media
480 Tuition and Stipends
490 Other Expenses - Identify:
Dues, Fees and Registrations
Budget reserve
Amount Personnel FTE
41,350
33,000
14,912
1,990
5,971
140,218
10,352
17,434
510 Equipment 32,000
Total Non - Personnel $297,227
Total Salaries, Benefits, Non - Personnel $1,171,414
Transferred to (16) on page 2
Page 9
Alaska Department of Education and Early Development - School Finance
FY2003 School Operating Fund Budget Expenditures
Kodiak Island Borough School District
District Name
Function 400 School Administration
05 -93 -038
Salaries
310 Certificated Salaries 807,232 11.31
Total Salaries $807,232
Employee Benefits
360 Employee Benefits 213,870
380 Housing Allowance /Subsidy 5,400
390 Transportation Allowance 9,000
Total Employee Benefits $228,270
Non - Personnel
Total Salaries & Employee Benefits $1,035,502
410 Professional and Technical Services 4,800
419 Chief Administrator Contract Services
420 Staff Travel 18,500
425 Student Travel
430 Utility Services 4,425
435 Energy
440 Other Purchased Services
445 Insurance and Bond Premiums
450 Supplies, Materials and Media 7,050
480 Tuition and Stipends
490 Other Expenses - Identify:
Dues, Fees and Registrations 6,700
510 Equipment 6,000
Amount Personnel FTE
Total Non - Personnel $47,475
Total Salaries, Benefits, Non - Personnel $1,082,977
Transferred to (17) on page 2
Page 10
Kodiak Island Borough School District
District Name
Function 450 School Administration Support Services
05 -93 -038
Alaska Department of Education and Early Development - School Finance
FY2003 School Operating Fund Budget Expenditures
Salaries
320 Non - Certificated Salaries
Total Salaries
Employee Benefits
360 Employee Benefits
380 Housing Allowance /Subsidy
390 Transportation Allowance
Total Employee Benefits
Non - Personnel
167,882
Total Salaries & Employee Benefits $529,723
410 Professional and Technical Services 1,200
420 Staff Travel
425 Student Travel 1,000
430 Utility Services 24,750
435 Energy
440 Other Purchased Services 30,100
445 Insurance and Bond Premiums
450 Supplies, Materials and Media 9,150
480 Tuition and Stipends
490 Other Expenses - Identify:
510 Equipment 5,000
Amount Personnel FTE
361,841 16.71
$361,841
$167,882
Total Non - Personnel $71,200
Total Salaries, Benefits, Non - Personnel $600,923
Transferred to (18) on page 2
Page 11
Kodiak Island Borough School District
District Name
Function 510 District Administration
05 -93 -038
Alaska Department of Education and Early Development - School Finance
FY2003 School Operating Fund Budget Expenditures
Salaries
310 Certificated Salaries 96,500 1.00
320 Non - Certificated Salaries 130,770 3.00
Total Salaries $227,270
Employee Benefits
360 Employee Benefits 67,201
380 Housing Allowance /Subsidy
390 Transportation Allowance 5,500
Total Employee Benefits $72,701
Non - Personnel
Total Salaries & Employee Benefits $299,971
410 Professional and Technical Services 17,639
419 Chief Administrator Contract Services
420 Staff Travel 30,975
425 Student Travel
430 Utility Services 7,204
435 Energy
440 Other Purchased Services 9,852
445 Insurance and Bond Premiums
450 Supplies, Materials and Media 11,340
480 Tuition and Stipends 2,500
490 Other Expenses - Identify:
Dues, Fees and Registrations 22,900
Budget Reserve 575
510 Equipment 5,245
Amount Personnel FTE
Total Non-Personnel $108,230
Total Salaries, Benefits, Non - Personnel $408,201
Transferred to (19) on page 2
Page 12
Kodiak Island Borough School District
District Name
Function 550 District Administration Support Services
05 -93 -038
Alaska Department of Education and Early Development - School Finance
FY2003 School Operating Fund Budget Expenditures
Salaries
310 Certificated Salaries 176,840 2.00
320 Non - Certificated Salaries 588,626 15.50
Total Salaries $765,466
Employee Benefits
360 Employee Benefits 264,110
380 Housing Allowance /Subsidy
390 Transportation Allowance 600
Total Employee Benefits $264,710
Non - Personnel
Total Salaries & Employee Benefits $1,030,176
410 Professional and Technical Services 39,000
420 Staff Travel 31,300
425 Student Travel
430 Utility Services 43,500
435 Energy
440 Other Purchased Services 150,655
445 Insurance and Bond Premiums
450 Supplies, Materials and Media 21,000
480 Tuition and Stipends
490 Other Expenses - Identify:
Dues, Fees and Registrations 4,270
Budget reserve 10,449
495 Indirect Costs
510 Equipment
Total Non - Personnel
Amount Personnel FTE
(95,000)
21,000
$226,174
Total Salaries, Benefits, Non - Personnel $1,256,350
Transferred to (20) on page 2
Page 13
Kodiak island Borough School District
District Name
Function 600 Operations and Maintenance of Plant
05 -93 -038
Alaska Department of Education and Early Development - School Finance
FY2003 School Operating Fund Budget Expenditures
Salaries
310 Certificated Salaries
320 Non - Certificated Salaries
Total Salaries
Employee Benefits
360 Employee Benefits
380 Housing Allowance /Subsidy
390 Transportation Allowance
Total Employee Benefits
Non - Personnel
410 Professional and Technical Services
420 Staff Travel
425 Student Travel
430 Utility Services
435 Energy
440 Other Purchased Services
445 Insurance and Bond Premiums
450 Supplies, Materials and Media
480 Tuition and Stipends
490 Other Expenses - Identify:
Dues, Fees, Registrations & Freight
Page 14
Amount Personnel FTE
1,256,206 48.96
$1,256,206
580,767
600
$581,367
Total Salaries & Employee Benefits $1,837,573
24,200
186,107
1,434, 364
95,883
206,500
214,420
19,700
510 Equipment 10,231
Total Non - Personnel $2,191,405
Total Salaries, Benefits, Non - Personnel $4,028,978
Transferred to (21) on page 2
Alaska Department of Education and Early Development - School Finance
FY2003 School Operating Fund Budget Expenditures
Kodiak Island Borough School District
District Name
Function 700 Student Activities
05 -93 -038
Salaries
310 Certificated Salaries 146,433 0.67
320 Non - Certificated Salaries 74,091 1.00
Total Salaries $220,524
Employee Benefits
360 Employee Benefits 45,820
380 Housing Allowance /Subsidy
390 Transportation Allowance
Total Employee Benefits $45,820
Non - Personnel
Amount Personnel FTE
Total Salaries & Employee Benefits $266,344
410 Professional and Technical Services
420 Staff Travel
425 Student Travel
430 Utility Services
435 Energy
440 Other Purchased Services
445 Insurance and Bond Premiums
450 Supplies, Materials and Media
480 Tuition and Stipends
490 Other Expenses - Identify:
Dues, Fees and Registrations
Budget reserve
13,100
4,450
232,944
1,000
15,246
7,900
25,442
510 Equipment
Total Non - Personnel $300,082
Total Salaries, Benefits, Non - Personnel $566,426
Transferred to (22) on page 2
Page 15
Alaska Department of Education and Early Development - School Finance
FY2003 School Operating Fund Budget Expenditures
Kodiak Island Borough School District
District Name
Function 780 Community Services
05 -93 -038
Salaries
310 Certificated Salaries
320 Non - Certificated Salaries
Total Salaries
Employee Benefits
360 Employee Benefits
380 Housing Allowance /Subsidy
390 Transportation Allowance
Total Employee Benefits
Non - Personnel
Total Salaries & Employee Benefits $0
410 Professional and Technical Services
420 Staff Travel
425 Student Travel
430 Utility Services
435 Energy
440 Other Purchased Services
445 Insurance and Bond Premiums
450 Supplies, Materials and Media
480 Tuition and Stipends
490 Other Expenses - Identify:
Page 16
Amount Personnel FTE
$0
$0
510 Equipment
Total Non - Personnel $0
Total Salaries, Benefits, Non - Personnel $0
Transferred to (23) on page 2
Alaska Department of Education and Early Development - School Finance
FY2003 School Operating Fund Budget Other Financing Uses
Kodiak Island Borough School District
District Name
Function 900 Other Financing Uses Amount
Transfers To:
550 Transfer to Other Funds
(Provide a detailed explanation for any transfers to capital projects)
Pupil Transportation 47,500
05 -93 -038
Cafeteria Fund 25,000
Total Other Financing Uses $72,500
Page 17