12. BUSINESS MANAGER REPORT (Pyette)...Meeting Packet General Board Meeting 8/17/2020 06:00 PM...

Meeting Packet

General Board Meeting

8/17/2020

06:00 PM

406.549.9239 4095 South Avenue West, Missoula, MT www.target.k12.mt.us

Principal Barbara Droessler Superintendent Heather Davis Schmidt Asst. Principal Megan Hopper

Packet page 1 of 102

General Board MeetingGeneral Board MeetingVirtualVirtual

Join Zoom Meeting

https://us02web.zoom.us/j/89929194547?pwd=VGhXeUFnUDBkRTZPZ01qSkwzcVVtQT09

Meeting ID: 899 2919 4547, Passcode: P4ttng

Dial by your location +1 669 900 9128 US (San Jose), +1 253 215 8782 US (Tacoma), +1 346 248 7799 US

(Houston), +1 646 558 8656 US (New York), +1 301 715 8592 US (Germantown), +1 312 626 6799 US

(Chicago), Meeting ID: 899 2919 4547, Passcode: 522551

8/17/2020 06:00 PM

11. . CALL TO ORDER/PLEDGE OF ALLEGIANCECALL TO ORDER/PLEDGE OF ALLEGIANCE

22. . ROLLROLL

Evan Rosenberg, ChairSharon Sterbis, Vice-ChairJennifer Long, TrusteeBob Carter, TrusteeThomas Buchholz, Trustee

33. . BOARD APPROVAL OF AGENDABOARD APPROVAL OF AGENDA

44. . BOARD CORRESPONDENCEBOARD CORRESPONDENCE

55. . BOARD APPROVAL OF MINUTESBOARD APPROVAL OF MINUTES

Special Board Meeting Minutes 07-27-2020.pdf (p. 5)

General Board Meeting Minutes 08-05-2020.pdf (p. 7)

66. . CONSENT AGENDACONSENT AGENDA

aa. . Enrollment age waiverEnrollment age waiver

Request approval to waive the enrollment age requirement per MCA 20-7-117 for entrance of studentE.K. who will turn 5 after September 10.

77. . OFFICIAL GUESTSOFFICIAL GUESTS

Heather Davis Schmidt, SuperintendentJessica Pyette, District Clerk




https://us02web.zoom.us/j/89929194547?pwd=VGhXeUFnUDBkRTZPZ01qSkwzcVVtQT09

https://app.eduportal.com/documents/view/764097


Barbara Droessler, Principal Megan Hopper, Assistant Principal Elaine Higuera, Technology Director

88. . PUBLIC COMMENT ON ITEMS NOT ON AGENDAPUBLIC COMMENT ON ITEMS NOT ON AGENDA

99. . DISCUSSION ITEMSDISCUSSION ITEMS

aa. . Return to School Update (HDS)Return to School Update (HDS)

Answers to Frequently Asked Questions from parents/families about returning to school in light ofCOVID-19Answers to Frequently Asked Questions from staff about returning to school in light of COVID-19

bb. . Planning for 2020-2021 Negotiations (HDS)Planning for 2020-2021 Negotiations (HDS)

We are preparing for negotiations with both TREA and TRCA because both agreements expire onJune 30, 2021. Discussions with leadership teams for both TREA and TRCA indicate a desire to gettraining and complete negotiations using interest-based bargaining (IBB). A joint request forassistance from the Montana Board of Personnel Appeals is underway. The Montana Board ofPersonnel Appeals will provide training and mediation support free of charge to the District. It will behelpful to have two Trustees on each of the IBB teams. This discussion is an opportunity to furtherdiscuss the IBB process and begin to identify which Trustees are interested in and available toparticipate on the negoations for TREA and for TRCA beginning in January 2021.

cc. . Board meeting format (Rosenberg)Board meeting format (Rosenberg)

Trustees will discuss Board Meeting format moving forward - whether the meetings will be in personin the Target Range library or continue via Zoom.

1010. . ACTION ITEMSACTION ITEMS

aa. . 2020-2021 Budget (Pyette)2020-2021 Budget (Pyette)

Final Budget Hearing Presentation 2020-2021.pdf (p. 12)

bb. . Memorandum of Agreement Memorandum of Agreement - TREA/TRSD 2020-2021 COVID-19- TREA/TRSD 2020-2021 COVID-19(HDS)(HDS)

2020Aug11_TREA TRSD MOA 2020-2021 COVID-19 - signed by all except BoardChair.pdf (p. 94)

cc. . Memorandum of Agreement Memorandum of Agreement - TRCA/TRSD 2020-2021 COVID-19- TRCA/TRSD 2020-2021 COVID-19(HDS)(HDS)

2020Aug11_TRCA TRSD MOA 2020-2021 COVID-19 - signed by all except BoardChair.pdf (p. 97)

1111. . SUPERINTENDENT REPORT (HDS)SUPERINTENDENT REPORT (HDS)

2020Aug10_Resignation .68 Choir - Cody Davis.pdf (p. 100)

2020Aug10_Resignation .32 para - Cody Davis.pdf (p. 101)

2020Aug12_Resignation para - Debra Little.pdf (p. 102)

1212. . BUSINESS MANAGER REPORT (Pyette)BUSINESS MANAGER REPORT (Pyette) 406.549.9239 4095 South Avenue West, Missoula, MT www.target.k12.mt.us



https://docs.google.com/document/d/e/2PACX-1vQjVcg5-AFWGAoP4A5r2h1v3mIuDR-q_VvxZsCkmXABI7e3UuDVIUP07eCXecfsk_46H3wKg_OAwb05/pub

https://docs.google.com/document/d/e/2PACX-1vSVWa1EeTS-iN2Ucj2rQR_bDJzC-D8FTYvv2LCQOzwd4AqqZ8lqw5935epbcCAcYi-dh11UnE7lvqnT/pub







Next General Board Meeting - September 21, 2020 at 6pm

1313. . ADJOURNMENTADJOURNMENT




Target Range School District #234095 South Avenue WestMissoula, Montana 59804

Phone: 406-549-9239Fax: 406-728-8841www.target.k12.mt.us

Special Board MeetingSpecial Board MeetingMeeting MinutesMeeting Minutes

Join Zoom Meeting: https://zoom.us/j/98692943383?pwd=ZWJEa21qcnlmSEJUdzVTczFLOGtvQT09Meeting ID: 986 9294 3383 Passcode: 675891Dial by your location +1 669 900 6833 US (San Jose); +1 253 215 8782 US (Tacoma); +1 346 248 7799 US(Houston); +1 929 205 6099 US (New York); +1 301 715 8592 US (Germantown); +1 312 626 6799 US(Chicago)

Monday, July 27, 2020 06:00 PM

11. . CALL TO ORDERCALL TO ORDER

Evan Rosenberg, Chair, called meeting to order at 6:05 p.m.

22. . ROLLROLL

Evan Rosenberg, Chair - present

Sharon Sterbis, Vice-Chair - presentThomas Buchholz, Trustee - present

Jennifer Long, Trustee - presentBob Carter, Trustee - absent, joined separate executive session zoom meeting at 6:08 p.m.


Trustee Buchholz motioned to approve agenda2nd by Trustee SterbisVote 4-0


Heather Davis Schmidt, Superintendent Jessica Pyette, Business Director/ClerkKevin Tidwell, Kaleva Law OfficeBrandi Garber, Payne West Insurance


None

66. . LITIGATION STRATEGY (Dr. Davis Schmidt)LITIGATION STRATEGY (Dr. Davis Schmidt)

Kathleen Harvey commented on the process for executive session and requested that the name and nature of the employee beingdiscussed in executive session be released to public. Kevin Tidwell from Kaleva Law office recommended to close the meetingwithout this information being released.Heather Davis-Schmidt went over instructions for the Board to access the closed executive session in a separate zoom meeting.Chair Rosenberg entered into executive session at 6:08pm.Chair Rosenberg resumed the meeting at 7:12 p.m.


https://zoom.us/j/98692943383?pwd=ZWJEa21qcnlmSEJUdzVTczFLOGtvQT09


Without any objections the meeting was adjourned at 7:12 p.m.

___________________________________ ______________________________________Evan Rosenberg, Chair Jessica Pyette, District Clerk


General Board MeetingGeneral Board MeetingMeeting MinutesMeeting Minutes

VirtualVirtual

Join Zoom Meetinghttps://us02web.zoom.us/j/85093359897?pwd=VnFKMDJKdEltaFB5NHdqR0F4LzJqUT09Meeting ID: 850 9335 9897Password: 0Hn1WW Dial by your location +1 253 215 8782 US (Tacoma) +1 346 248 7799 US (Houston) +1 669 900 9128 US (SanJose) +1 301 715 8592 US (Germantown) +1 312 626 6799 US (Chicago) +1 646 558 8656 US (New York)Meeting ID: 850 9335 9897Password: 596256

8/5/2020 06:00 PM

11. . CALL TO ORDER/PLEDGE OF ALLEGIANCECALL TO ORDER/PLEDGE OF ALLEGIANCE

Evan Rosenberg, Chair, called the meeting to order at 6:04 p.m.

22. . ROLLROLL

Evan Rosenberg, Chair - present

Sharon Sterbis, Vice-Chair - presentThomas Buchholz, Trustee - present

Jennifer Long, Trustee - presentBob Carter, Trustee - present


Trustee Sterbis motioned to approve agenda

2nd by Trustee BuchholzVote 5-0

44. . BOARD CORRESPONDENCEBOARD CORRESPONDENCE

As presented in the Agenda


Heather Davis Schmidt, SuperintendentJessica Pyette, Business Director/ClerkBarbara Droessler, Principal Megan Hopper, Assistant Principal Elaine Higuera, Technology Director





https://us02web.zoom.us/j/85093359897?pwd=VnFKMDJKdEltaFB5NHdqR0F4LzJqUT09

None

77. . BOARD APPROVAL OF MINUTESBOARD APPROVAL OF MINUTES

aa. . Minutes - General Meeting June 10, 2020Minutes - General Meeting June 10, 2020

bb. . Minutes - Board Work Session July 6, 2020Minutes - Board Work Session July 6, 2020

Trustee Carter motioned to approve the General Meeting Minutes from June 10, 2020 and theBoard Work Session minutes from July 6, 2020.2nd by Trustee SterbisVote 5-0

88. . CONSENT AGENDACONSENT AGENDA

aa. . 2020-2021 bus routes2020-2021 bus routes

bb. . Resolution to dispose of propertyResolution to dispose of property

cc. . Out of district attendance agreementsOut of district attendance agreements

dd. . 2020-2021 occupational therapy contract2020-2021 occupational therapy contract

ee. . Accounts Payable and PayrollAccounts Payable and Payroll

Trustee Long motioned to approve the consent agenda items:2020-2021 Bus RoutesResolution to Dispose of PropertyOut of District Attendance Agreements2020-2021 Occupational Therapy ContractAccounts Payable and Payroll

2nd by Trustee RosenbergVote 5-0

99. . PRESENTATIONSPRESENTATIONS

None

1010. . COMMUNITY ENGAGEMENTCOMMUNITY ENGAGEMENT

aa. . PTO UpdatePTO Update

Submitted written report by Bethany Morris

bb. . TREA UpdateTREA Update

Submitted written report by Melody Paulson

cc. . TRCA UpdateTRCA Update

Submitted written report by Maggie Richardson

1111. . DISCUSSION ITEMSDISCUSSION ITEMS

aa. . Preliminary Budget 2020-2021 (Pyette)Preliminary Budget 2020-2021 (Pyette)

Business Director Jessica Pyette presented preliminary budget information for all budgetedfunds for the 2020-2021 school year including a budget timeline, detailed General Fundbudget, and descriptions of each fund prior to the final budget hearing August 17, 2020.

bb. . Proposed Superintendent Goals and Evaluation, 2020-2021Proposed Superintendent Goals and Evaluation, 2020-2021 406.549.9239 4095 South Avenue West, Missoula, MT www.target.k12.mt.us



bb. . Proposed Superintendent Goals and Evaluation, 2020-2021Proposed Superintendent Goals and Evaluation, 2020-2021(HDS)(HDS)

Discussion was held on the submitted written 2020-2021 Proposed Superintendent Goals andEvaluations. The evaluation form was reviewed and the leadership competencies expectations wereexplained.

1212. . ACTION ITEMSACTION ITEMS

aa. . Recommendation of New Hire Devin Kavanagh, Food ServiceRecommendation of New Hire Devin Kavanagh, Food ServiceDirector (HDS)Director (HDS)

Trustee Carter motioned to approve Devin Kavanagh as Food Service Director for 2020-2021.2nd by Trustee SterbisVote 5-0

bb. . Recommendation of New Hire Amber Shoupe, Special EducationRecommendation of New Hire Amber Shoupe, Special EducationTeacher (Droessler)Teacher (Droessler)

Trustee Rosenberg motioned to hire Amber Shoupe as a Special Education Teacher for the2020-2021 school year.2nd by Trustee SterbisVote 5-0

cc. . Recommendation of New Hire Samantha Worster, KindergartenRecommendation of New Hire Samantha Worster, KindergartenTeacher (Droessler)Teacher (Droessler)

Trustee Sterbis motioned to approve Samantha Worster as Kindergarten teacher for the 2020-2021 school year.2nd by Trustee CarterVote 5-0

dd. . Recommendation for Approval of Contract for Food ServiceRecommendation for Approval of Contract for Food ServiceDirector Devin Kavanagh (HDS)Director Devin Kavanagh (HDS)

Trustee Rosenberg motioned to approve the contract as presented for Devin Kavanagh, FoodService Director2nd by Trustee LondVote 5-0

ee. . Return to School Plan (HDS)Return to School Plan (HDS)

Superintendent Davis Schmidt presented the Target Range return to school recommendationsto the Board of Trustees in support of the COVID-10 task force recommendations. Detailscan be found on the Target Range Webpage https://www.target.k12.mt.us/domain/183 andinclude: Target Range Returning to School Fall 2020 What You Can Expect, Frequently AskedQuestions, Family Resources for Learning, and Missoula County COVID 19 data.The COVID Task Force Sub-Committees presented their recommendation to the Board ofTrustees and outlined the work they are continuously developing to ensure a smoothtransitions for students.

Dan Ries - Structure for Learning, standardizing learning with consistency across allgradesKammy Meyers- Instructional Strategies and Assessment, proficiency scalesTabatha Fackler - Families and Support, learning platforms for K-8 google siteTara Smart - Special Education, amendments to IEPs




https://www.target.k12.mt.us/domain/183

Clare Maquire - American School Counseling Model to drive strategic plan, socialemotional learning

Discussion was held as the Board considered the plan presented and alignment to MCPS. TheBoard asked questions of the Superintendent and Task Force Committee then allowed publiccomment related to the agenda item.

Stephanie Dwyer - economic consequences of not fully re-opening and measuringcases that are not real-time to determine phases, family planning and childcare needsTom Frandsen - American Academy of Pediatrics recommendations. structure androutines, behavior and nutrition, questions on number of cases and how rollingaverage benchmark at five cases and which phase we will re-enter if forced to closeschool for 2-5 days.Tabatha Fackler - encouraged decision tonight from the BoardKrystel Pickens - students who test positive or have an older/younger sibling thattests positive, parents who wish to switch to online learning process and datesCourtney Mercer - supporting outdoor learning as much as possible to reduce spreadof COVID, also submitted as correspondence letter to the BoardEllie Symington - social and emotional impact of children will differ depending onstudent grade level, wearing masks, distancing and limited interaction may causeanxiety for studentsRoni Nelson - central workers that need daycare, brining additional exposure toCOVID-19 from outside sources. Less exposure and remaining in static groups ifschool was 5 days a week

Superintendent Davis Schmidt addressed and answered many of the questions - our goal isthe least restrictive phase as possible and relying on health expert recommendations. Fourmain recommendations from the task force:

Align with Missoula County Schools as much as possibleAll students must wear a face mask indoors or when social distancing is not possiblewith the exception of eating, drinking, or vigorous activityStart in Phase 1 and moving to Phase 2 as quickly as possible, September 21st andapprove start/end times of schoolDelegating authority of moving between phases to the Superintendent.

Trustee Carter motioned to approve the Target Range Reopening School Plan Fall 2020 and todelegate authority to the Superintendent to make determinations on moving between phases.2nd by Trustee SterbisVote 5-0

ff. . Declaration of Unforeseen Emergency Due to COVID-19 for theDeclaration of Unforeseen Emergency Due to COVID-19 for the2020-2021 School Year (HDS)2020-2021 School Year (HDS)

Trustee Sterbis motioned to approve the Declaration of Unforeseen Emergency Due to Covid-19 for the 2020-2021 School Year.2nd by Trustee BuchholzVote 5-0

1313. . ITEMS FOR INFORMATIONITEMS FOR INFORMATION

aa. . PRINCIPAL REPORT (Droessler)PRINCIPAL REPORT (Droessler)

Submitted written report by Barbara Droessler




bb. . SUPERINTENDENT REPORT (HDS)SUPERINTENDENT REPORT (HDS)

Upcoming Important Dates and EventsAugust 17 General Board Meeting and Final Budget Hearing via zoom at 6p.m.August 25 First day for all teachers and paras - planning a virtual "welcomeback" celebrationAugust 25 Virtual start of school event for families in the eveningAugust 25 First official day of school

cc. . BUSINESS MANAGER REPORT (Pyette)BUSINESS MANAGER REPORT (Pyette)ii. . Financial StatementsFinancial Statements

Submitted Financial Reports for the month of June 2020.iiii. . Next Scheduled Board Meeting - August 17, 2020Next Scheduled Board Meeting - August 17, 2020

The next Regular Board meeting and Final Budget Hearing is scheduled for August 17, 2020at 6 p.m. via zoom.


Chair Rosenberg adjourned the meeting at 9:41 p.m.




TARGET RANGE SCHOOL

DISTRICT NO. 23

BUDGET

Elementary Budgeted Funds

Fiscal Year Ending

June 30, 2020


TARGET RANGE SCHOOL DISTRICT BUDGET 2020-2021

2

Table of Contents Budget Message ............................................................................................................................................ 3

Budget by Fund ............................................................................................................................................. 4

Mill and Levy History ..................................................................................................................................... 5

General Fund ................................................................................................................................................. 6

Transportation Fund ................................................................................................................................... 16

Tuition Fund ................................................................................................................................................ 18

Retirement Fund ......................................................................................................................................... 19

Adult Education Fund .................................................................................................................................. 20

Technology Fund ......................................................................................................................................... 21

Flexibility Fund ............................................................................................................................................ 22

Building Reserve Fund ................................................................................................................................. 23



3

Budget Message Target Range School District

Fiscal Year 2020-2021

The Target Range School District General Fund Budget total is $4,082,662 for 2020-2021. The budget increased 180,022 or 4.4 % over the 2019-2020 fiscal year budget. This is the highest budget without a vote. The district has a technology levy of $20,000.

The Target Range Education Association (certified staff) negotiations included a salary increase of 2%. The total increase including steps and lane advancements translates to about 5.7%.

The Target Range Classified Association (classified staff) negotiations included an overall increase, including longevity, of about 4.24%.

The budget was prepared on the following assumptions:

• 2% Base for the Certified Staff • Negotiated increases for non-bargained employees (across 19-20 and 20-21 fiscal years) • 2% Longetivy Matrix across Classified Staff • Food Service Director at 1.0 FTE for 210 days • New Hire 1.0 FTE for Special Education • Anticipated addional .4 FTE for Speech Pathologist



4

Budget by Fund

Budget BudgetTarget Range 2019-2020 2020-2021 Change %

General 3,902,640$ 4,082,662$ 180,022$ 4.41%Transportation 259,964$ 280,915$ 20,951$ 7.46%Tuition 23,889$ 40,681$ 16,792$ 41.28%Retirement 490,000$ 554,005$ 64,005$ 11.55%Adult Education 67,002$ 68,273$ 1,271$ 1.86%Technology 24,995$ 47,032$ 22,037$ 46.86%Flexibility 17,095$ 17,425$ 330$ 1.89%Building Reserve 119,970$ 185,927$ 65,957$ 35.47%

Total Budget 4,905,555$ 5,276,920$ 371,365$ 7.04%

Target Range School District Budget by Fund



5

Mill and Levy History

Total All Funds Local Levy Mill Value2010-11 1,091,503$ 1212011-12 1,121,152$ 124.822012-13 1,233,424$ 138.172013-14 1,255,444$ 1402014-15 1,250,227$ 139.692015-16 1,322,100$ 128.942016-17 1,324,110$ 123.42017-18 1,277,436$ 114.62018-19 1,190,273$ 108.192019-20 1,265,880$ 102.142020-21 1,262,486$ 103.03

Target Range Mill Levy History



6

General Fund

The General Fund is the chief operating fund of the school district used for instructional programs and general operations. It is used to account for all financial resources of the school district except for those required to be accounted for in other funds. Most of the general fund (89%) is spent on salaries and benefits for district staff. Budget limits for the General Fund are established by Section 20-9-308, MCA, and are generally established by enrollment (ANB)Voting Requirements – Voter approval is required for a district to increase Over-BASE taxes from the prior year.


TARGET RANGE SCHOOL DISTRICT BUDGET 2020‐2021

7

Proposed Budget 4,082,662$

$389,305

$495,795

$459,096 Local Levy Base‐Permissive Base Mills ‐ 37.47

$990,632 Gauranteed Tax Base Aid

$11,429 Non‐Levy Revenue

$153,329 Special Ed Allowable

$199,799

$1,772,583Direct State Aid (44.7% of Basic & Per‐ANB Entitlement

$4,082,663

Taxable Value $12,252,998 * $152,009 Quality Educaator

$14,713 At Risk Student

$13,863 Indian Education for All

$5,940 American Indian Acheivement GaP

$13,274 Data for achievement

$199,799

*Other Elements ‐

Local Levy Base ‐ Voted District Property Tax Levy Mills 40.46

100% Max

91% Max

Budget =$4,471,967

80% BASE Budget=$3,586,868

Budget =$4,082,662

Largest Voted Amount



8

General Fund ANB2010-11 5042011-12 5002012-13 5022013-14 5272014-15 5432015-16 5582016-17 5512017-18 5992018-19 5992019-20 6062020-21 620

0

100

200

300

400

500

600

700ANB

General Fund Local Levy Mills2010-11 894,437$ 99.242011-12 893,268$ 99.452012-13 874,216$ 97.942013-14 887,596$ 98.982014-15 885,953$ 98.982015-16 937,982$ 91.482016-17 955,939$ 89.092017-18 1,061,883$ 95.272018-19 932,379$ 84.742019-20 970,132$ 78.282020-21 954,890$ 77.93

General Fund Taxable Value2010-11 9,012,304$ 2011-12 8,981,025$ 2012-13 8,927,344$ 2013-14 8,968,117$ 2014-15 8,949,900$ 2015-16 10,255,261$ 2016-17 10,729,229$ 2017-18 11,146,820$ 2018-19 11,001,712$ 2019-20 12,392,786$ 2020-21 12,252,998$



9

Extracurricular Athletic and activity program expenses including coaching stipends, travel, equipment and supplies

Building Administration Expenses for building offices including principal and secretary salaries and benefits, substitutes, advertising, copier expenses and supplies.

Business Administration Expenses of the business office, including salaries and benefits of business manager, deputy clerk and payroll clerk, audit fees, telephones and supplies.

Operation and Maintenance

Expenses involved in the operation and maintenance of the buildings including, maintenance and custodial salaries and benefits, substitutes, utilities, comprehensive insurance, building repair, custodial supplies and equipment

Direct classroom instruction expenditures, including teachers' salaries and benefits, substitutes, supplies, textbooks, field trips, in district travel and equipment.

Instruction

Support Services Counseling, curriculum, technology, and library program expenditures including salaries and benefits, substitutes, supplies, textbooks, in district travel and equipment.

General Administration Expenses related to Superintendent’s office and Board of Trustees, including superintendent and administrative assistant’s salaries and benefits, copier expenses, legal fees, labor relations, supplies and School Board training.

GENERAL FUND BUDGET BY FUNCTION

Instruction $2,613,401 64%Support Services $400,360 10%General Administration $197,497 5%Building Administration $244,782 6%Business Administration $192,058 5%Operations and Maintenance $348,248 9%Extracurricular $56,016 1%Food Service Support $30,300 1%

$4,082,662 100%


Actual Actual Actual Actual Budget Change from Change fromExpenses 2016-17 2017-18 2018-19 2019-20 2020-21 2019-20 2019-20 NotesAccount Number Account DescriptionDISTRICT WIDE INSTRUCTION101-593-100-1000- 120 SUB/TEMP SALARY 54,000$ 54,000$ -$ 0.0%101-593-100-1000 250 WORKERS COMPENSATION 275$ 206$ (69)$ -25.1%101-593-100-1000 535 COMPUTER SERVICES 3,600$ (3,600)$ -100.0%101-593-100-1000 550 PRINTING & DUPLICATION 200$ 200$ -$ 0.0%101-593-100-1000 582 OUT OF DISTRICT TRAVEL 1,000$ (1,000)$ -100.0%101-593-100-1000 608 GENERAL SUPPLIES 3,000$ 3,000$ -$ 0.0%101-593-100-1000 610 K - 6 SUPPLIES 275$ (275)$ -100.0%101-593-100-1000 682 SUPPLIES - TECHNOLOGY RELA 4,000$ (4,000)$ -100.0%101-593-100-1000 684 MINOR COMPUTER EQUIPMENT 6,900$ (6,900)$ -100.0%101-593-100-1000 810 DUES AND FEES 350$ (350)$ -100.0%101-593-100-1270 608 GENERAL SUPPLIES 200$ 559$ 359$ 179.5%

73,800$ 57,965$ (15,835)$ -21.5%MIDDLE SCHOOL INSTRUCTION101-737-100-1000 112 REG SALARY-TEACHERS 538,589$ 575,847$ 37,258$ 6.9%101-737-100-1000 117 REG SALARY-AIDES 14,000$ 11,322$ (2,678)$ -19.1%101-737-100-1001 250 WORKERS COMPENSATION 2,743$ 3,359$ 616$ 22.5%101-737-100-1002 260 HEALTH INSURANCE 83,498$ 94,440$ 10,942$ 0.0%

Sick Leave Buy Back -$ -$ -$ Retirement Bonus -$ -$ Professional Development -$ -$

101-737-100-1000 516 FIELDTRIPS 4,200$ 4,200$ -$ 101-737-100-1000 608 GENERAL SUPPLIES -$ 101-737-100-1340 HPE - HERSEE 608 GENERAL SUPPLIES 200$ 200$ -$ 0.0%101-737-100-1341 HPE - BARKER 608 GENERAL SUPPLIES 200$ 200$ -$ 0.0%101-737-100-1470 MUSIC - MCGLYNN 330 OTHER PROF. SERVICES 110$ 110$ -$ 0.0%101-737-100-1470 MUSIC - MCGLYNN 440 REPAIR & MAINTENANCE SERVI 1,500$ 2,500$ 1,000$ 66.7%101-737-100-1470 MUSIC - MCGLYNN 608 GENERAL SUPPLIES 7,000$ 6,000$ (1,000)$ -14.3%101-737-100-1470 MUSIC - MCGLYNN 810 DUES AND FEES 95$ 95$ -$ 0.0%101-737-100-1471 CHOIR - DAVIS 608 GENERAL SUPPLIES 200$ 200$ -$ 0.0%101-737-100-1474 ORCHESTRA - KOCH 608 GENERAL SUPPLIES 200$ 200$ -$ 0.0%101-737-100-1474 ORCHESTRA - KOCH 617 INSTRUMENT ACQUISITION 800$ 800$ -$ 0.0%101-737-107-1510 SCIENCE - DAMAN 608 GENERAL SUPPLIES 800$ 800$ -$ 0.0%101-737-107-1570 SOCIAL STUDIES - 608 GENERAL SUPPLIES 200$ 200$ -$ 0.0%101-737-108-1140 ART - MOORE 608 GENERAL SUPPLIES 200$ 200$ -$ 0.0%101-737-108-1240 LANGUAGE ARTS - 608 GENERAL SUPPLIES 200$ 200$ -$ 0.0%101-737-108-1440 MATH - LOKEY 608 GENERAL SUPPLIES 200$ 200$ -$ 0.0%

654,935$ 701,073$ 46,138$ 7.0%ELEMENTARY INSTRUCTION101-797-100-1000 INSTRUCTION 112 REG SALARY-TEACHERS 978,890$ 1,066,265$ 87,375$ 8.9%101-797-100-1000 INSTRUCTION 117 REG SALARY-AIDES 20,620$ 30,738$ 10,118$ 49.1%101-797-100-1000 INSTRUCTION 250 WORKERS COMPENSATION 4,997$ 4,997$ -$ 0.0%101-797-100-1000 INSTRUCTION 260 HEALTH INSURANCE 143,756$ 150,225$ 6,469$ 0.0%

Sick Leave Buy Back -$ Retirement Bonus -$ Professional Development -$

101-797-1004 PRESCHOOL 608 GENERAL SUPPLIES 120$ 120$ -$ 0.0%101-797-100-1005 GRADE LEVEL 608 GENERAL SUPPLIES 400$ 400$ -$ 0.0%

Target Range School District No. 23General Fund Budget

2020-21

TARGET RANGE K-8

C:\Users\pyette.jessica\Desktop\TARGET RANGE GENERAL FUND 20-21 1


101-797-101--1000 INSTRUCTION 608 GENERAL SUPPLIES 600$ 600$ -$ 0.0%101-797-101-1000 INSTRUCTION 608 GENERAL SUPPLIES 600$ 600$ -$ 0.0%101-797-102-1000 INSTRUCTION 608 GENERAL SUPPLIES 600$ 600$ -$ 0.0%101-797-103-1000 608 GENERAL SUPPLIES 600$ 600$ -$ 0.0%101-797-105-1000 INSTRUCTION 608 GENERAL SUPPLIES 600$ 600$ -$ 0.0%101-797-106-1000 INSTRUCTION 608 GENERAL SUPPLIES 400$ 400$ -$ 0.0%

-$ -$ -$ 1,152,183$ 1,256,145$ 103,962$ 9.0%TOTAL INSTRUCTIONAL SERVICES -$ -$ -$ 1,880,918$ 2,015,183$ 134,265$ 7.1%

TECHNOLOGY101-593-100-1450 113 REG SALARY-HIGUERA 59,469$ 56,810$ (2,659)$ -4.5%101-593-100-1450 250 WORKERS COMPENSATION 280$ 293$ 13$ 0.0%101-593-100-1450 260 HEALTH INSURANCE 10,771$ 10,771$ -$ 0.0%101-593-100-1450 532 POSTAGE 25$ (25)$ -100.0%101-593-100-1450 535 COMPUTER SERVICES 2,260$ 2,260$ -$ 0.0%101-593-100-1450 582 OUT OF DISTRICT TRAVEL 1,350$ 1,350$ -$ 0.0%101-593-100-1450 608 GENERAL SUPPLIES 690$ 1,915$ 1,225$ 177.5%101-593-100-1450 610 SUPPLIES -$ -$ 100.0%101-593-100-1450 660 MINOR EQUIPMENT NEW 24,000$ 24,000$ -$ 0.0%101-593-100-1450 682 SUPPLIES - TECHNOLOGY RELA 2,500$ -$ (2,500)$ %101-593-100-1450 683 SOFTWARE LICENSE 5,600$ 5,600$ -$ 0.0%101-593-100-1450 684 MINOR COMPUTER EQUIPMENT 1,000$ 1,000$ -$ 0.0%101-593-100-1450 810 DUES AND FEES 400$ 400$ -$ 0.0%

TOTAL TECHNOLOGY 108,345$ 104,399$ (3,946)$ -3.6%

MIDDLE SCHOOL GUIDANCE:101-737-100-2120 GUIDANCE 113 REG SALARY-PROFESSIONAL 53,109$ 56,170$ 3,061$ 5.8%101-737-100-2120 GUIDANCE 250 WORKERS COMPENSATION 265$ 265$ -$ 0.0%101-737-100-2120 GUIDANCE 260 HEALTH INSURANCE 12,228$ 12,228$ -$ 0.0%101-737-100-2120 GUIDANCE 608 GENERAL SUPPLIES 350$ 350$ -$ 0.0%

65,952$ 69,013$ 3,061$ 4.6%

ELEMENTARY GUIDANCE 101-797-100-2120 113 REG SALARY-PROFESSIONAL 54,101$ 57,423$ 3,322$ 6.1%101-797-100-2120 250 WORKERS COMPENSATION 271$ 258$ (13)$ 0.0%101-797-100-2120 260 HEALTH INSURANCE 5,772$ 12,204$ 6,432$ 111.4%101-797-100-2120 308 GENERAL SUPPLIES 800$ 800$ -$ 0.0%

60,944$ 70,685$ 9,741$ 16.0%TOTAL GUIDANCE -$ -$ -$ 126,896$ 139,698$ 12,802$ 10.1%

MEDICAL101-593-100-2130 608 GENERAL SUPPLIES 500$ 500$ 500$ 500$

SCHOOL PSYCHOLOGIST 101-593-100-2140 608 GENERAL SUPPLIES 200$ 200$ 200$ 200$

MIDDLE SCHOOL LIBRARY101-737-100-2220 112 REG SALARY-TEACHERS 43,679$ 47,082$ 3,403$ 7.8%101-737-100-2220 250 WORKERS COMPENSATION 218$ 212$ (6)$ -2.8%101-737-100-2220 260 HEALTH INSURANCE 7,746$ 7,746$ -$ 0.0%DISTRICT WIDE SUPPLIES AND TRAAVEL 15,000$ (15,000)$ -100.0%101-737-100-2220 608 GENERAL SUPPLIES -$ 1,305$ 1,305$ 100.0%101-737-100-2220 810 DUES AND FEES 3,750$ 980$ (2,770)$ 100.0%

70,393$ 57,325$ (13,068)$ -19%ELEMENTARY LIBRARY SERVICES



101-797-100-2220 112 REG SALARY-TEACHERS 43,679$ 47,082$ 3,403$ 7.8%101-797-100-2220 250 WORKERS COMPENSATION 218$ 212$ (6)$ -2.8%101-797-100-2220 260 HEALTH INSURANCE 7,746$ 7,746$ -$ 0.0%101-797-100-2220 608 GENERAL SUPPLIES -$ 3,695$ 3,695$ 100.0%101-797-100-2220 810 DUES AND FEES 2,770$ 2,770$ 100.0%

51,643$ 61,505$ 9,862$ 19.1%TOTAL LIBRARY SERVICES 122,036$ 118,830$ (3,206)$ -2.6%

GENERAL ADMINISTRATION101-593-160-2300 111 REG SALARY-ADMINISTRATION 93,351$ 96,000$ 2,649$ 2.8%101-593-160-2300 115 REG SALARY-OFFICE/CLERICAL 600$ -$ (600)$ -100.0%101-593-160-2300 250 WORKERS COMPENSATION 460$ 585$ 125$ 27.2%101-593-160-2300 260 HEALTH INSURANCE 9,782$ 9,782$ -$ 0.0%101-593-160-2300 280 OTHER EMPLOYEE BENEFITS 4,500$ 4,500$ -$ 0.0%101-593-160-2300 330 OTHER PROF. SERVICES 34,500$ 34,500$ 101-593-160-2300 535 COMPUTER SERVICES 3,000$ -$ 101-593-160-2300 582 OUT OF DISTRICT TRAVEL 6,000$ 6,000$ 101-593-160-2300 608 GENERAL SUPPLIES 1,000$ 1,000$ 101-593-160-2300 611 ASSESSMENT TOOLS 14,000$ 14,000$ -$ 0.0%101-593-160-2300 650 PERIODICALS 400$ -$ (400)$ -100.0%101-593-160-2300 810 DUES AND FEES 15,000$ 15,000$ -$ 0.0%

182,593$ 181,367$ 1,774$ 1.0%

BOARD OF TRUSTEES101-593-160-2310 330 OTHER PROF. SERVICES 7,500$ 7,500$ -$ 0.0%101-593-160-2310 540 ADVERTISING 100$ 130$ 30$ 30.0%101-593-160-2310 582 OUT OF DISTRICT TRAVEL 1,000$ 1,000$ -$ 0.0%101-593-160-2310 608 GENERAL SUPPLIES 1,000$ 1,000$ -$ 100.0%101-593-160-2310 810 DUES AND FEES 6,500$ 6,500$ -$ 100.0%

16,100$ 16,130$ 30$ 0.2%

DISTRICT WIDE ADMINISTRATION101-593-100-2400 115 REG SALARY-OFFICE/CLERICAL 40,131$ 29,197$ (10,934)$ -27.2%101-593-100-2400 250 WORKERS COMPENSATION 160$ 145$ (15)$ -9.4%101-593-100-2400 260 HEALTH INSURANCE 17,544$ 17,544$ -$ 0.0%101-593-100-2400 550 PRINTING & DUPLICATION 750$ -$ (750)$ -100.0%101-593-100-2400 582 OUT OF DISTRICT TRAVEL 3,500$ -$ (3,500)$ -100.0%101-593-100-2400 608 GENERAL SUPPLIES 100$ 2,000$ 1,900$ 1900.0%101-593-100-2400 810 DUES AND FEES 500$ 500$ -$ 0.0%101-593-100-2401 582 OUT OF DISTRICT TRAVEL 2,500$ (2,500)$ -100.0%101-593-100-2401 608 GENERAL SUPPLIES 12,000$ 21,629$ 9,629$ 80.2%101-593-100-2401 810 DUES AND FEES 500$ 500$ -$ 0.0%101-593-100-2410 532 POSTAGE 3,000$ 5,000$ 2,000$ 66.7%101-593-100-2410 550 PRINTING & DUPLICATION 750$ 750$ -$ 0.0%101-593-100-2410 582 OUT OF DISTRICT TRAVEL 250$ -$ (250)$ -100.0%101-593-100-2410 608 GENERAL SUPPLIES 14,000$ 14,000$ -$ 0.0%

95,685$ 91,265$ (4,420)$ -4.6%MIDDLE SCHOOL ADMINISTRATION101-737-100-2400 111 REG SALARY-ADMINISTRATION 66,757$ 69,222$ 2,465$ 3.7%101-737-100-2400 250 WORKERS COMPENSATION 334$ 326$ (8)$ -2.4%101-737-100-2400 260 HEALTH INSURANCE 7,168$ 7,168$ -$ 0.0%

74,259$ 76,716$ 2,457$ 3.3%ELEMENTARY ADMINISTRATION101-797-100-2400 112 REG SALARY-TEACHERS 66,757$ 69,221$ 2,464$ 3.7%101-797-100-2400 117 REG SALARY-AIDES 334$ 312$ (22)$ -6.6%



101-797-100-2400 250 WORKERS COMPENSATION 7,168$ 7,168$ -$ 0.0%74,259$ 76,701$ 2,442$ 3.3%

TOTAL ADMINISTRATION 244,203$ 244,682$ 479$ 0.2%

BUSINESS AND FINANCIAL SERVICES101-593-160-2500 111 REG SALARY-ADMINISTRATION 56,200$ 99,300$ 43,100$ 76.7%101-593-160-2500 250 WORKERS COMPENSATION 284$ 487$ 203$ 71.5%101-593-160-2500 260 HEALTH INSURANCE 10,771$ 10,771$ -$ 0.0%101-593-160-2500 330 OTHER PROF. SERVICES 20,000$ 20,000$ -$ 0.0%101-593-160-2500 440 REPAIR & MAINTENANCE SERVI 10,000$ 10,000$ -$ 0.0%101-593-160-2500 520 INSURANCE 15,500$ 15,500$ -$ 0.0%101-593-160-2500 531 TELEPHONE 12,500$ 12,500$ 101-593-160-2500 535 COMPUTER SERVICES 14,500$ 14,500$ 101-593-160-2500 540 ADVERTISING 1,500$ 1,500$ 101-593-160-2500 608 GENERAL SUPPLIES 5,000$ 5,000$ 101-593-160-2500 810 DUES AND FEES 2,000$ 2,500$ 500$ 25.0%

148,255$ 192,058$ 43,803$ 29.5%

OPERATIONS AND MAINTENANCE101-593-100-2600 114 REG SALARY-MAINTENANCE 87,756$ 82,687$ (5,069)$ -5.8%101-593-100-2600 250 WORKERS COMPENSATION 6,142$ 5,432$ (710)$ -11.6%101-593-100-2600 260 HEALTH INSURANCE 5,772$ 6,000$ 228$ 4.0%101-593-100-2600 440 REPAIR & MAINTENANCE SERVI -$ -$ 101-593-100-2600 120 SUB/TEMP SALARY 10,000$ 10,000$ -$ 0.0%101-593-100-2600 250 WORKERS COMPENSATION -$ 49$ 49$ 101-593-100-2600 330 OTHER PROF. SERVICES 12,000$ 12,000$ -$ 0.0%101-593-100-2600 411 GAS 15,000$ 15,000$ -$ 0.0%101-593-100-2600 412 ELECTRICITY 35,000$ 38,000$ 3,000$ 8.6%101-593-100-2600 421 WATER/SEWAGE 3,600$ 4,000$ 400$ 11.1%101-593-100-2600 431 DISPOSAL 13,000$ 13,000$ -$ 0.0%101-593-100-2600 440 REPAIR & MAINTENANCE SERVI 17,500$ 17,500$ -$ 0.0%101-593-100-2600 452 RENTAL OF EQUIPMENT 500$ 500$ -$ 0.0%101-593-100-2600 520 INSURANCE 2,500$ 2,500$ -$ 0.0%101-593-100-2600 582 OUT OF DISTRICT TRAVEL 500$ 500$ -$ 0.0%101-593-100-2600 608 GENERAL SUPPLIES 36,000$ 36,000$ -$ 0.0%101-593-100-2600 624 VEHICLE/EQUIPMENT FUEL 500$ 500$ -$ 0.0%101-593-100-2600 660 MINOR EQUIPMENT NEW 7,500$ 7,500$ -$ 0.0%101-593-100-2600 810 DUES AND FEES 500$ 500$ -$ 0.0%101-593-100-2600 830 SPECIAL ASSESSMENTS 100$ 100$ -$ 0.0%

253,870$ 251,768$ (2,102)$ -0.8%OPERATIONS AND MAINTENANCE -MIDDLE SCHOOL101-737-100-2600 114 REG SALARY-MAINTENANCE 30,472$ 34,198$ 3,726$ 12.2%101-737-100-2600 250 WORKERS COMPENSATION 2,133$ 1,970$ (163)$ -7.6%101-737-100-2600 260 HEALTH INSURANCE 10,680$ 10,680$ -$ 0.0%

43,285$ 46,848$ 3,563$ 8.2%OPERATIONS AND MAINTENANCE - ELEMENTARY101-797-100-2600 114 REG SALARY-MAINTENANCE 31,075$ 34,198$ 3,123$ 10.0%101-797-100-2600 250 WORKERS COMPENSATION 2,175$ 1,970$ (205)$ -9.4%101-797-100-2600 260 HEALTH INSURANCE 13,465$ 13,464$ (1)$ 0.0%

46,715$ 49,632$ 2,917$ 6.2%TOTAL OPERATIONS AND MAINTENANCE 343,870$ 348,248$ 4,378$ 1.3%

FOOD SERVICES101-593-910-3100 250 WORKERS COMPENSATION 600$ 5,300$ 4,700$ 783.3%101-593-910-3101 608 GENERAL SUPPLIES -$ -$



101-593-910-3102 630 FOOD 23,500$ 25,000$ 1,500$ 6.4%24,100$ 30,300$ 6,200$ 25.7%

SPECIAL EDUCATION: Actual Budget Change from Change fromINSTRUCTIONAL SERVICES 2019-20 2020-21 2019-20 2019-20DISTRICT WIDE 1000 INSTRUCTION 330 OTHER PROF. SERVICES 31,000$ 35,000$ 4,000$ 12.9%1000 INSTRUCTION 440 REPAIR & MAINTENANCE SERVI 1,500$ 1000 INSTRUCTION 531 TELEPHONE 900$ 900$ 1000 INSTRUCTION 532 POSTAGE 500$ 500$ 1000 INSTRUCTION 540 ADVERTISING 100$ 100$ 1000 INSTRUCTION 582 OUT OF DISTRICT TRAVEL 975$ 975$ -$ 0.0%1000 INSTRUCTION 608 GENERAL SUPPLIES 3,000$ 3,000$ -$ 0.0%1000 INSTRUCTION 682 SUPPLIES - TECHNOLOGY RELA 650$ 650$ -$ 0.0%1000 INSTRUCTION 683 SOFTWARE LICENSE 585$ 585$ -$ 0.0%1000 INSTRUCTION 684 MINOR COMPUTER EQUIPMENT 4,000$ 4,000$ -$ 0.0%1000 INSTRUCTION 810 DUES AND FEES 625$ 625$ -$ 0.0%1017 SPEC ED K-5 - HUNT 608 GENERAL SUPPLIES 200$ 200$ -$ 0.0%1026 SPEC ED M.S. - WELLS 608 GENERAL SUPPLIES 200$ 200$ -$ 0.0%

44,235$ 46,735$ 4,000$ 9.0%MIDDLE SCHOOL101-737-280-1000 112 REG SALARY-TEACHERS 68,809$ 104,221$ 35,412$ 51.5%101-737-280-1000 117 REG SALARY-AIDES 32,800$ 34,791$ 1,991$ 6.1%101-737-280-1000 250 WORKERS COMPENSATION 593$ 648$ 55$ 9.3%101-737-280-1000 260 HEALTH INSURANCE 18,278$ 18,278$ -$ 0.0%

120,480$ 157,938$ 37,458$ 31.1%ELEMENTARY INSTRUCTION101-797-280-1000 112 REG SALARY-TEACHERS 132,371$ 136,679$ 4,308$ 3.3%101-797-280-1000 117 REG SALARY-AIDES 96,880$ 110,814$ 13,934$ 14.4%101-797-280-1000 250 WORKERS COMPENSATION 661$ 1,163$ 502$ 75.9%101-797-280-1000 260 HEALTH INSURANCE 35,050$ 35,050$ -$ 0.0%

264,962$ 283,706$ 18,744$ 7.1%INSTRUCTION 429,677$ 488,379$ 60,202$ 14.0%

SUPPORT SERVICESDISTRICT WIDE 101-593-280-2101 PSYCHOLOGIST - 608 GENERAL SUPPLIES 2,000$ 2,000$ -$ 0.0%101-593-280-2140 SCHOOL 113 REG SALARY-PROFESSIONAL 68,216$ 56,694$ 101-593-280-2140 SCHOOL 250 WORKERS COMPENSATION 341$ 256$ 101-593-280-2140 SCHOOL 260 HEALTH INSURANCE 1,800$ 2,736$ 101-593-280-2150 SPEECH

113 REG SALARY-PROFESSIONAL 56,297$ 59,664$

101-593-280-2150 SPEECH

250 WORKERS COMPENSATION 281$ 269$ (12)$ -4.3%101-593-280-2150 SPEECH

260 HEALTH INSURANCE 9,720$ 9,720$ -$ 0.0%

101-593-280-2150 SPEECH

608 GENERAL SUPPLIES 2,500$ 2,500$ -$ 0.0%101-593-280-2160 OCCUP. & PHYSICAL 113 REG SALARY-PROFESSIONAL 7,260$ 7,260$ -$ 0.0%101-593-280-2160 OCCUP. & PHYSICAL 250 WORKERS COMPENSATION 36$ 33$ (3)$ -8.3%

SERVICE 148,451$ 141,132$ (15)$ 0.0%TOTAL SPECIAL EDUCATION 578,128$ 629,511$

INDIAN EDUCATION FOR ALL101-593-365-1000 516 INSTRUCTIONAL FIELD TRIPS 2,500$ 2,500$ 101-593-365-1000 608 GENERAL SUPPLIES 3,040$ 3,040$ -$ 0.0%

5,540$ 5,540$ (15)$ -0.3%



EXTRACURRICULAR3405 MATH COUNTS - LOKEY 582 OUT OF DISTRICT TRAVEL 75$ 75$ -$ 0.0%3405 MATH COUNTS - LOKEY 810 DUES AND FEES 300$ 300$ -$ 0.0%3406 STUDENT COUNCIL #2 - ROSE 608 GENERAL SUPPLIES 200$ 200$ -$ 0.0%3407 ROBOTICS - KEMPFF/MYLER 582 OUT OF DISTRICT TRAVEL 1,700$ 1,700$ -$ 0.0%3407 ROBOTICS - KEMPFF/MYLER 608 GENERAL SUPPLIES 500$ 500$ -$ 0.0%3407 ROBOTICS - KEMPFF/MYLER 810 DUES AND FEES 850$ 850$ -$ 0.0%3411 SCIENCE OLYMPIAD - PAULSO 516 INSTRUCTIONAL FIELD TRIPS 1,060$ 1,060$ -$ 0.0%3411 SCIENCE OLYMPIAD - PAULSO 582 OUT OF DISTRICT TRAVEL 2,500$ 2,500$ -$ 0.0%3411 SCIENCE OLYMPIAD - PAULSO 608 GENERAL SUPPLIES 500$ 500$ -$ 0.0%3411 SCIENCE OLYMPIAD - PAULSO 810 DUES AND FEES 525$ 525$ -$ 0.0%3500 ATHLETIC DIRECTOR 150 EXTRACURRICULAR STIPEND 35,146$ 35,146$ -$ 0.0%3500 ATHLETIC DIRECTOR 250 WORKERS COMPENSATION 100$ 160$ 60$ 60.0%3500 ATHLETIC DIRECTOR 608 GENERAL SUPPLIES 3,000$ 3,000$ -$ 0.0%3500 ATHLETIC DIRECTOR 810 DUES AND FEES 9,500$ 9,500$ -$ 0.0%

55,956$ 56,016$ 60$ 0.1%

CONTINGENCY FOR CAPITAL IMPROVEMENTSGRAND TOTAL GENERAL FUND 3,902,640$ 4,082,662$ 180,022$ 4.4%

3902640 4082662




16

Transportation Fund

The Transportation Fund Budget, authorized by Section 20-10-143, MCA, is used to finance transportation of students from home to school and includes the following:

• Bus Service Contracts

• Safety Activities including Crossing Guards

• Payments to parents for individual transportation contracts

• Administration of the transportation program

The Transportation Fund CANNOT be used for costs of field trips, extracurricular activities, or staff travel. The Transportation Fund is funded by reimbursement payments from the state and county and a local permissive levy, which is not subject to voter approval.

YEAR TRANSPORTATION2011 186,242$ 2012 237,000$ 2013 218,815$ 2014 222,000$ 2015 225,000$ 2016 240,922$ 2017 240,000$ 2018 246,716$ 2019 259,964$ 2020 259,964$

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

TRANSPORTATION


Revenue Actual Actual Actual Actual BudgetAccount Number Account 2016-17 2017-18 2018-19 2019-20 2020-21110-1111 Local Taxes 237,918$ 223,895$ (14,023)$ -5.9%110-1510 Interest -$ 110-2200 County Retirement 11,023$ 28,510$ 17,487$ 110-3210 State Reimbursement 11,023$ 28,510$ 17,487$ 158.6%

Total -$ 259,964$ 280,915$ 20,951$ 8.1%

Expenses Actual Actual Actual Actual Budget Change from % Change

TECHNOLOY 2016-17 2017-18 2018-19 2019-20 2020-21 2019-20 2019-20Account Number Description

110-160-1450 113 Salaries 13,993$ 14,203$ 210$ 1.5%110-160-1450 250 Workers Comp -$ 74$ 74$ 100.0%110-160-1450 260-Health Insurance 2,693$ 2,700$ 7$ 0.3%

Subtotal 16,686$ 16,977$ 291$ 1.7%GENERAL ADMINISTRATION110-593-100-2300 111 Salaries Administration 22,838$ 24,000$ 1,162$ 5.1%110-593-100-2300 115 Salaries Clerical -$ 115$ 115$ 100.0%110-593-100-2300 250 Workers Comp -$ 197$ 197$ 100.0%110-593-100-2300 260 Health Insurance 2,446$ -$ (2,446)$ -100.0%

Subtotal 25,284$ 24,312$ (972)$ -3.8%BUILDING ADMINSITRATION110-593-100-2400 111 Salaries Administration 33,379$ 34,611$ 1,232$ 3.7%110-593-100-2400 115 Salaries Clerical 8,033$ 14,490$ 6,457$ 80.4%110-593-100-2400 250 Workers Comp 207$ 255$ 48$ 23.2%110-593-100-2400 260 Health Insurance 3,290$ 7,142$ 3,852$ 0.0%

Subtotal 44,909$ 56,498$ 11,589$ 25.8%BUSINESS SERVICES110-593-100-2500 111 Salaries Administration 14,200$ 18,683$ 4,483$ 31.6%110-593-100-2500 250 Workers Comp 71$ 100$ 29$ 40.8%110-593-100-2500 260 Health Insurance 2,693$ 1,070$ (1,623)$ 0.0%

Subtotal 16,964$ 19,853$ 2,889$ 17.0%REGULAR TRANSPORTATION SERVICE110-593-2700 513 Contracted Service Private 150,000$ 153,970$ 3,970$ 2.6%110-593-2700 514 Individual Contracts 2,000$ 2,000$ -$ 0.0%

-$ -$ -$ 152,000$ 155,970$ 32,926$ 21.7%SPECIAL EDUCATION110-593-280-2700 513 Contracted Service Private 2,121$ 2,121$ -$ 0.0%

Contingency -$ -$ -$ 2,000$ 5,184$ 3,184$ 159.2%TOTAL TRANSPORTATION SERVICES -$ -$ -$ 259,964$ 280,915$ 20,951$ 8.1%

Subject to bus board approval of bus routes and mileage*McClay Bridge 19-20*On Schedule reported @$22,045 instead of $40,083

EXPLANTION OF SIGNIFICANT VARIANCES

Target Range School District No. 23Transportation Fund Budget

2020-21

Change from 2019-20 EXPLANTION OF SIGNIFICANT VARIANCES



18

Tuition Fund

The Tuition Fund Budget, authorized by Section 20-5-323 and 20-5-324, MCA, is used to finance tuition costs for students who attend school outside their district of residence; educational services for students in youth detention centers; and the costs of providing a free appropriate public education to any child with a disability who lives in the district.

YEAR TUITION2011 24,718$ 2012 24,586$ 2013 24,370$ 2014 24,506$ 2015 24,560$ 2016 24,619$ 2017 23,237$ 2018 23,429$ 2019 23,360$ 2020 40,680$



19

Retirement Fund

The Retirement Fund Budget, authorized by Section 20-9-501, MCA, is used to finance the school district’s share of employer contributions to the Teachers’ Retirement System (TRS), Public Employees’ Retirement System (PERS), Social Security and Medicare taxes, and state unemployment taxes of all district staff, except those whose salaries are paid directly by federal funds.

YEAR RETIREMENT2011 500,000$ 2012 437,544$ 2013 320,000$ 2014 468,000$ 2015 450,000$ 2016 450,000$ 2017 525,605$ 2018 480,800$ 2019 486,000$ 2020 554,005$



20

Adult Education Fund

Section 20-7-702, MCA, authorizes districts to establish an adult education program. Projected mill increases in this fund are subject to voter notification by March 31st per 20-9-116, MCA.

The Adult Education Fund is financed by a local permissive levy.

YEAR ADULT ED2011 37,500$ 2012 44,725$ 2013 38,559$ 2014 35,527$ 2015 27,156$ 2016 36,465$ 2017 50,000$ 2018 66,503$ 2019 65,941$ 2020 68,272$



21

Technology Fund

Section 20-9-533, MCA, authorizes districts to establish a technology acquisition and depreciation fund for purchase, rental, repair, and maintenance of technological equipment; cloud computer services; technical training for school district personnel. Target Range voters approved a Technology levy of $20,000.

YEAR TECHNOLOGY2011 27,455$ 2012 30,331$ 2013 55,722$ 2014 40,904$ 2015 23,414$ 2016 36,849$ 2017 34,811$ 2018 20,060$ 2019 23,791$ 2020 47,031$



22

Flexibility Fund

Section 20-9-543, MCA, authorizes the Flexibility Fund. It was established to account for one-time only funding which could be used by districts at their discretion for a variety of expenses. There is currently no state allocation for the Flexibility Fund. The Combined Block Grant was eliminated in FY2019.

YEAR FLEXIBILITY2011201220132014 2,676$ 2015 9,173$ 2016 13,891$ 2017 13,948$ 2018 18,799$ 2019 16,916$ 2020 17,425$


23


Building Reserve Fund

20-9-236, MCA allows transfers of state and local revenue from any budgeted or nonbudgeted fund (but Not Debt Service or Retirement). This includes School Safety Transfers. Sub-funds must be established. The fund accumulates funding for the future construction and equipping of school buildings on authority of a voted or permissive levy.

YEAR BUILDING RESERVE2011 59,218$ 2012 42,926$ 2013 184,217$ 2014 330,310$ 2015 417,779$ 2016 384,351$ 2017 340,686$ 20182019 5,152$ 2020 185,927$

State Major Maintenance Aid $35,900District Tax Levy $39,700Fund Balance for Budget $110,327


CertificationBusiness Manager/Clerk: Jessica Pyette Phone #: (406) 549-9239

(Signature) (Date)

Chair, Board of Trustees: Evan Rosenberg

(Signature) (Date)

County Superintendent Erin Lipkind

(Signature) (Date)

Due Date:

Board of Trustees transmits to County Supt. not later than August 15th (MCA 20-9-213)County Supt. transmits to the Office of Public Instruction no later than September 15th. (MCA 20-3-209)

• Trustees are responsible for ensuring the accuracy and prompt submission of this report.

• Subsequent amendments to this report made by the clerk of the district as a result of the desk audit processare considered officially made on behalf of the trustees.

• Amendments initiated by OPI to correct coding or to comply with GAAP as a result of the desk audit process and which are communicated in writing to the clerk will be assumed to be accepted by the trustees unless the district notifies OPI in writing of their objection by December 10.

• This report and any amendments initiated by the district through December 10 are binding for use indetermining various allocations of state and federal grants and in monitoring maintenance of effort for stateand federal programs.

This report is the school district's official submission of annual financial information to the county superintendent and state superintendent under section 20-9-213, MCA.

Software

Accounting Package: Black Mountain

For FY20 did the district employ a certified special education director? No

As reported through TEAMS - Terms of Employment, the district does not employ a certified special education director meeting the requirements of having a class III Administrator's certificate with a principal's endorsement or a supervisor's endorsement in special education. Administrative rules provide expenditures coded to program 280, function 24XX and Object 1XX and 2XX in Funds 01, 13, 24, 25, or 26 to be included in the calculation of reversion and disproportionate costs only if the district employs a certified special education director.

Electronic filers are not required to send the cover page to OPI.

Facilities Condition Inventory Report Certification:I certify, the FCI has not been updated this fiscal year

Montana Automated Education Financial and Information Reporting System

8/13/2020 9:24:18 AM PRD rptTfs Page 1 of 42

32 Missoula County

FY2019-20 Submit ID:

0593 Target Range Elem

Trustees' Financial Summary


Project Reporter Codes

PRC Title Program Type Project Number CFDA#

004 Refunds Rebates LOCAL 004

005 Flex Benefits LOCAL 005

007 Credit Card Rewards LOCAL 007

010 Logan Smith Math Fund LOCAL 010

012 MisSOULA ELECTRIC CO-OP LOCAL 012

017 Coke Machine LOCAL 17

020 Medicaid STATE 020 State

025 Montana Medicaid Billing STATE 025

035 Library Donations LOCAL

036 Safety Professional Development Grant STATE 036

150 Title II, Part A, Supporting Effective Instruction FEDERAL 032 0593 14 2020 84.367

220 Title III, Part A, English Language Aquisition & Enhancement

FEDERAL 032 0593 41 2020 84.365

329 Title I, Part A, Improving Basic Programs 18/19 FEDERAL 032 0593 31 2019 84.010

330 Title I, Part A, Improving Basic Programs FEDERAL 032 0593 31 2020 84.010

474 DPHHS AWACS STATE

611 School Safety Transfer LOCAL

612 Voted Levy BR LOCAL

613 Building Reserve Permissive Levy LOCAL 613

780 IDEA, Part B, Special Education FEDERAL 032 0593 77 2020 84.027

799 IDEA, Special Education Preschool 18/19 FEDERAL 032 0593 79 2019 84.173



32 Missoula County





Balance Sheet

ASSETS, LIABILITIES, AND FUND BALANCE

General Fund

(01)

Transportation Fund

(10)

Bus Depreciation Fund

(11)

School Food Services Fund

(12)

ASSETS AND OTHER DEBITS

01 Cash & Investments (101-119) Less Warrants Payable (620) 504,841.03 43,078.00 64,840.27

02 Taxes Receivable - Real and Personal (120-149) 18,014.22 4,335.39

03 Taxes Receivable - Protested (150-159) 12,083.91 2,658.59

04 Receivables from Other Funds (160-179) 9.14

05 Due From Other Governments (180)

06 Other Current Assets (190-210)

07 Inventories (220 & 230)

08 Prepaid Expenses (240)

09 Deposits (250)

20 TOTAL ASSETS AND OTHER DEBITS 534,948.30 50,071.98 64,840.27

DEFERRED OUTFLOWS

21 Deferred Outflows (501)

LIABILITIES

22 Payable to Other Funds (601-606)

23 Due to Other Governments (611)

25 Other Current Liabilities (621-679) 112,080.72 43.98

27 Other Liabilities (690 - 699)

35 TOTAL LIABILITIES 112,080.72 43.98

DEFERRED INFLOWS

36 Deferred Inflows (680) 30,098.13 6,993.98

FUND BALANCE/EQUITY

37 Reserve for Inventories (951)

38 Reserve for Encumbrances (953) 38,547.68

46 Non-Materialized ANB - Excess Levy

47 TIF Fund Balance For Budget

48 Fund Balance for Budget 354,221.77 43,078.00 64,796.29

52 TOTAL FUND BALANCE/EQUITY 392,769.45 43,078.00 64,796.29

53 TOTAL LIABILITIES AND FUND BALANCE 534,948.30 50,071.98 64,840.27



32 Missoula County





Balance Sheet


Tuition Fund

(13)

Retirement Fund

(14)

Miscellaneous Programs Fund

(15)

Adult Education Fund

(17)


01 Cash & Investments (101-119) Less Warrants Payable (620) 16,680.53 103,076.88 174,644.58 68,272.41

02 Taxes Receivable - Real and Personal (120-149) 17.57

03 Taxes Receivable - Protested (150-159) 66.48

04 Receivables from Other Funds (160-179)

05 Due From Other Governments (180) 11,807.00




09 Deposits (250)

20 TOTAL ASSETS AND OTHER DEBITS 16,680.53 103,076.88 186,451.58 68,356.46

DEFERRED OUTFLOWS


LIABILITIES



25 Other Current Liabilities (621-679) 1,505.48


35 TOTAL LIABILITIES 1,505.48

DEFERRED INFLOWS

36 Deferred Inflows (680) 84.05

FUND BALANCE/EQUITY


38 Reserve for Encumbrances (953)

48 Fund Balance for Budget 16,680.53 101,571.40 186,451.58 68,272.41

52 TOTAL FUND BALANCE/EQUITY 16,680.53 101,571.40 186,451.58 68,272.41

53 TOTAL LIABILITIES AND FUND BALANCE 16,680.53 103,076.88 186,451.58 68,356.46



32 Missoula County





Balance Sheet


Traffic Education Fund

(18)

Non-Operating Fund

(19)

Lease-Rental Fund

(20)

Compensated Absence Fund

(21)


01 Cash & Investments (101-119) Less Warrants Payable (620) 151.01 10,216.29

02 Taxes Receivable - Real and Personal (120-149)

03 Taxes Receivable - Protested (150-159)






09 Deposits (250)

20 TOTAL ASSETS AND OTHER DEBITS 151.01 10,216.29

DEFERRED OUTFLOWS


LIABILITIES



25 Other Current Liabilities (621-679)


35 TOTAL LIABILITIES

DEFERRED INFLOWS

36 Deferred Inflows (680)

FUND BALANCE/EQUITY



48 Fund Balance for Budget 151.01 10,216.29

52 TOTAL FUND BALANCE/EQUITY 151.01 10,216.29

53 TOTAL LIABILITIES AND FUND BALANCE 151.01 10,216.29



32 Missoula County





Balance Sheet


Metal Mines Tax Reserve Fund

(24)

State Mining Impact Fund

(25)

Impact Aid Fund

(26)

Litigation Reserve Fund

(27)


01 Cash & Investments (101-119) Less Warrants Payable (620)






09 Deposits (250)

20 TOTAL ASSETS AND OTHER DEBITS

DEFERRED OUTFLOWS


LIABILITIES






DEFERRED INFLOWS


FUND BALANCE/EQUITY



48 Fund Balance for Budget

52 TOTAL FUND BALANCE/EQUITY

53 TOTAL LIABILITIES AND FUND BALANCE



32 Missoula County





Balance Sheet


Technology Fund

(28)

Flexibility Fund

(29)

Permanent Endowment Fund

(45)

Debt Service Fund

(50)


01 Cash & Investments (101-119) Less Warrants Payable (620) 23,370.13 17,425.03 17,657.03 9.14








09 Deposits (250)

20 TOTAL ASSETS AND OTHER DEBITS 23,990.06 17,425.03 17,657.03 9.14

DEFERRED OUTFLOWS


LIABILITIES

22 Payable to Other Funds (601-606) 9.14




35 TOTAL LIABILITIES 9.14

DEFERRED INFLOWS

36 Deferred Inflows (680) 619.93

FUND BALANCE/EQUITY



39 Reserve for Endowments (954)


48 Fund Balance for Budget 23,370.13 17,425.03 17,657.03

52 TOTAL FUND BALANCE/EQUITY 23,370.13 17,425.03 17,657.03

53 TOTAL LIABILITIES AND FUND BALANCE 23,990.06 17,425.03 17,657.03 9.14



32 Missoula County





Balance Sheet


Building Fund

(60)

Building Reserve Fund

(61)

Day Care Enterprise Fund

(70)

Industrial Arts Fund

(71)


01 Cash & Investments (101-119) Less Warrants Payable (620) 1,244.77 110,327.18








09 Deposits (250)

10 Land and Land Improvements (311-322)

11 Buildings and Building Improvements (331 & 332)

12 Machinery and Equipment (341 & 342)

13 Construction Work in Progress (351)

20 TOTAL ASSETS AND OTHER DEBITS 1,244.77 112,071.72

DEFERRED OUTFLOWS


LIABILITIES





29 Notes Payable - Noncurrent (720)

30 Lease Obligations Payable (730)

32 Compensated Absences Payable (760)

33 Net Pension Liability (770)


DEFERRED INFLOWS

36 Deferred Inflows (680) 1,744.54

FUND BALANCE/EQUITY



41 Unrestricted Net Assets (940)


48 Fund Balance for Budget 1,244.77 110,327.18

50 Invested in Capital Assets, Net of Related Debt

52 TOTAL FUND BALANCE/EQUITY 1,244.77 110,327.18

53 TOTAL LIABILITIES AND FUND BALANCE 1,244.77 112,071.72



32 Missoula County





Balance Sheet


Miscellaneous Enterprise Fund

(72)

Data Processing Internal Service

Fund

(73)

Purchasing Internal Service

Fund

(74)

Central Transportation

Internal Service Fund

(75)








09 Deposits (250)






DEFERRED OUTFLOWS


LIABILITIES










DEFERRED INFLOWS


FUND BALANCE/EQUITY








32 Missoula County





Balance Sheet


Instructional Materials Ctr

Internal Service Fund

(76)

Miscellaneous Internal Service

Fund

(77)

Self Insurance Fund - Health

(78)

Self Insurance Fund - Liability

(79)








09 Deposits (250)






DEFERRED OUTFLOWS


LIABILITIES










DEFERRED INFLOWS


FUND BALANCE/EQUITY




48 Fund Balance for Budget






32 Missoula County





Balance Sheet


Private Purpose Trust (spend interest only)

(81)

Interlocal Agreement Fund

(82)

Student Extracurricular Activities Fund

(84)

Private Purpose Trust (spend

principal & interest)

(85)


01 Cash & Investments (101-119) Less Warrants Payable (620) 24,104.54






09 Deposits (250)

20 TOTAL ASSETS AND OTHER DEBITS 24,104.54

DEFERRED OUTFLOWS


LIABILITIES






DEFERRED INFLOWS


FUND BALANCE/EQUITY




45 Assets Held in Trusts 24,104.54

52 TOTAL FUND BALANCE/EQUITY 24,104.54

53 TOTAL LIABILITIES AND FUND BALANCE 24,104.54



32 Missoula County





Balance Sheet


Payroll Fund

(86)

Claims Fund

(87)

Investment Earnings Clearing

Fund

(88)

Retirement/COBRA Insurance Fund

(89)


01 Cash & Investments (101-119) Less Warrants Payable (620) 108,116.09 63,460.27 1,667.30




20 TOTAL ASSETS AND OTHER DEBITS 108,116.09 63,460.27 1,667.30

LIABILITIES



24 Warrants Payable (620) 20,566.08 63,460.27

25 Other Current Liabilities (621-679) 87,550.01 1,667.30

35 TOTAL LIABILITIES 108,116.09 63,460.27 1,667.30

FUND BALANCE/EQUITY


53 TOTAL LIABILITIES AND FUND BALANCE 108,116.09 63,460.27 1,667.30



32 Missoula County





Balance Sheet


Custodial Fund - A

(90)

Custodial Fund - B

(91)

Custodial Fund - C

(92)

Custodial Fund - D

(93)







LIABILITIES



24 Warrants Payable (620)



FUND BALANCE/EQUITY





32 Missoula County





Balance Sheet


Custodial Fund - E

(94)

Cafeteria/Flex Plan Fund

(95)







LIABILITIES



24 Warrants Payable (620)



FUND BALANCE/EQUITY





32 Missoula County





Schedule of Revenues, Expenditures and Changes in Fund Balance01 - General Fund

Current Revenues, Other Financing Sources and Residual Equity Transfers In: Fund Code 01

PRC Revenue 2019 Value 2020 Value

1110 District Tax Levy 96,940.61 0.00

1111 District Levy - Real Property 814,934.75 925,123.12

1112 District Levy - Personal Property 19,223.61 1,749.01

1114 District Levy - Pers Prop/Mobile Homes 4,095.82 0.00

1114 District Levy - Personal Property/Mobile Homes 0.00 1,395.06

1190 Penalties and Interest on Taxes 1,154.68 1,044.16

1510 Interest Earnings 15,048.40 11,428.84

3110 Direct State Aid 1,646,696.82 1,688,035.06

3111 Quality Educator 141,157.50 143,707.00

3112 At Risk Student 14,998.84 14,737.14

3113 Indian Education For All 13,034.24 13,307.76

3114 American Indian Achievement Gap 8,346.00 6,264.00

3115 State Spec Ed Allowable Cost Pymt to Districts 132,887.81 0.00

3115 State Special Education Allowable Cost Payment to Districts 0.00 139,281.38

3116 Data For Achievement 0.00 12,744.18

3120 State - Guaranteed Tax Base Aid 892,217.97 899,383.27

6100 Material Prior Period Revenue Adjustments 544.84 7,918.05

9710 Residual Equity Transfers In 7,134.47 9.14

Total Current Revenues, Other Financing Sources and Residual Equity Transfers In: 3,808,416.36 3,866,127.17

Current Expenditures, Other Financing Uses and Residual Equity Transfers Out: Fund Code 01

PRC Program Function Object 2019 Value 2020 Value

1XX Regular Education Programs - Elementary/Secondary

1XXX Instruction

1XX Personal Services - Salaries 1,652,584.06 1,630,742.85

2XX Personal Services - Employee Benefits 266,633.72 256,029.59

3XX Purchased Professional and Technical Services 3,927.80 0.00

4XX Purchased Property Services 1,595.49 5,690.67

5XX Other Purchased Services 22,576.49 19,227.75

6XX Supplies and Materials 38,052.90 122,741.52

810 Dues and Fees 357.00 639.32

21XX Support Services - Students

1XX Personal Services - Salaries 99,287.04 107,298.04


3XX Purchased Professional and Technical Services 434.40 0.00

5XX Other Purchased Services 397.67 0.00




32 Missoula County







222X Educational Media Services





810 Dues and Fees 855.64 702.53

23XX Support Services - General Administration



3XX Purchased Professional and Technical Services 7,883.91 22,846.14



810 Dues and Fees 75,490.78 10,040.03

24XX Support Services - School Administration





810 Dues and Fees 1,550.46 1,992.00

25XX Support Services - Business







810 Dues and Fees 242.45 2,577.28

26XX Operation and Maintenance of Plant Services





5XX Other Purchased Services 290.83 18,194.60


7XX Property and Equipment Acquisition 44,034.08 15,000.00

810 Dues and Fees 346.23 467.84

8XX Other Expenditures 20.76 82.40

27XX Student Transportation Services


4XXX Facilities Acquisition and Construction Services

7XX Property and Equipment Acquisition 0.00 16,535.00



32 Missoula County







280 Special Education - Local and State

1XXX Instruction




4XX Purchased Property Services 1,461.27 18.72

5XX Other Purchased Services 4,819.35 594.10


810 Dues and Fees 625.06 42.58






6XX Supplies and Materials 671.43 0.00

810 Dues and Fees 17.49 0.00











4XX Purchased Property Services 9,952.79 0.00

6XX Supplies and Materials 4,346.45 0.00

810 Dues and Fees 37.18 0.00


365 Indian Education for All

1XXX Instruction



710 School Sponsored Extracurricular Activities

34XX Extracurricular - Activities

1XX Personal Services - Salaries 12,500.00 0.00

2XX Personal Services - Employee Benefits 58.58 0.00



810 Dues and Fees 1,648.90 1,675.00



32 Missoula County







720 School Sponsored Athletics

35XX Extracurricular - Athletics



4XX Purchased Property Services 19.98 0.00


810 Dues and Fees 9,023.04 5,970.84

910 Food Services

31XX Food Services


4XX Purchased Property Services 0.00 177.60

6XX Supplies and Materials 407.16 28,825.58

611 School Safety Transfer

998 Transfers for School Safety & Security to/from Building Reserve Fund

61XX Operating Transfers to Other Funds

911 School Safety Transfer to Building Reserve Fund 45,000.00 0.00

Total Current Expenditures, Other Financing Uses and Residual Equity Transfers Out: 3,821,407.36 3,899,987.24

Schedule Of Changes Worksheet

Beginning Fund Balance (1)405,357.44

Total Current Revenues, Other Financing Sources and Residual Equity Transfers In 3,866,127.17 (2)

3,899,987.24Total Current Expenditures, Other Financing Uses and Residual Equity Transfers Out (3)

Increase/Decrease of Reserve for Inventories

This Year 0.00 0.00Less Last Year (4a) 0.00

Increase/Decrease of Reserve for Encumbrances

This Year 38,547.68 Less Last Year 17,275.60 (4b) 21,272.08

Ending Fund Balance (1 + 2 - 3 + 4) 392,769.45 (5)

21,272.08 (4)

Fund Code 01



32 Missoula County





Schedule of Revenues, Expenditures and Changes in Fund Balance10 - Transportation Fund





1112 District Levy - Personal Property 4,838.94 394.15

1114 District Levy - Pers Prop/Mobile Homes 919.23 0.00

1114 District Levy - Personal Property/Mobile Homes 0.00 400.17

1190 Penalties and Interest on Taxes 243.98 261.10

1510 Interest Earnings 857.39 592.06

2220 County On-Schedule Trans Reimb 11,022.95 0.00

2220 County On-Schedule Transporation Reimbursement 0.00 11,022.95

3210 State - On-Schedule Transportation Reimbursement 0.00 11,022.96

3210 State On-Schedule Trans Reimb 10,774.47 0.00

Total Current Revenues, Other Financing Sources and Residual Equity Transfers In: 260,560.29 250,529.21




1XXX Instruction

1XX Personal Services - Salaries 0.00 13,669.48

2XX Personal Services - Employee Benefits 0.00 2,509.19
















Total Current Expenditures, Other Financing Uses and Residual Equity Transfers Out: 256,126.55 254,284.11



32 Missoula County







Total Current Revenues, Other Financing Sources and Residual Equity Transfers In 250,529.21 (2)

254,284.11Total Current Expenditures, Other Financing Uses and Residual Equity Transfers Out (3)




This Year 0.00 Less Last Year 0.00 (4b) 0.00


0.00 (4)

Fund Code 10



32 Missoula County





Schedule of Revenues, Expenditures and Changes in Fund Balance12 - School Food Services Fund



1611 National School Lunch Program 109,092.91 68,547.68

1621 Lunch Sales 2,021.64 15,337.92

3220 State - School Nutrition Match 0.00 9,014.48

3220 State Food Services Match 765.69 0.00

4550 Federal Child Nutrition 138,534.00 0.00

4550 Federal School Nutrition Reimbursement 0.00 168,867.93




910 Food Services

31XX Food Services







7XX Property and Equipment Acquisition 6,101.00 0.00

810 Dues and Fees 2,353.94 1,837.20









This Year 0.00 Less Last Year 6,436.21 (4b) -6,436.21


-6,436.21 (4)

Fund Code 12



32 Missoula County





Schedule of Revenues, Expenditures and Changes in Fund Balance13 - Tuition Fund




Total Current Revenues, Other Financing Sources and Residual Equity Transfers In: 529.68 422.02




1XXX Instruction



Total Current Expenditures, Other Financing Uses and Residual Equity Transfers Out: 0.00 7,630.82



Total Current Revenues, Other Financing Sources and Residual Equity Transfers In 422.02 (2)







0.00 (4)

Fund Code 13



32 Missoula County





Schedule of Revenues, Expenditures and Changes in Fund Balance14 - Retirement Fund




2240 County Retirement Distribution 452,550.73 472,228.88





1XXX Instruction















1XXX Instruction




710 School Sponsored Extracurricular Activities

34XX Extracurricular - Activities

2XX Personal Services - Employee Benefits 2,126.34 0.00

720 School Sponsored Athletics

35XX Extracurricular - Athletics


910 Food Services

31XX Food Services





32 Missoula County














0.00 (4)

Fund Code 14



32 Missoula County





Schedule of Revenues, Expenditures and Changes in Fund Balance17 - Adult Education Fund



1111 District Levy - Real Property 0.00 0.94

1112 District Levy - Personal Property 2.00 0.00






650 Adult Education GED Programs

1XXX Instruction

1XX Personal Services - Salaries 352.29 0.00


Total Current Expenditures, Other Financing Uses and Residual Equity Transfers Out: 434.07 0.00




0.00Total Current Expenditures, Other Financing Uses and Residual Equity Transfers Out (3)






0.00 (4)

Fund Code 17



32 Missoula County





Schedule of Revenues, Expenditures and Changes in Fund Balance20 - Lease-Rental Fund




1910 Rentals 0.00 150.00






Beginning Fund Balance (1)0.00







Ending Fund Balance (1 + 2 - 3 + 4) 151.01 (5)

0.00 (4)

Fund Code 20



32 Missoula County





Schedule of Revenues, Expenditures and Changes in Fund Balance21 - Compensated Absence Fund



1510 Interest Earnings 1,075.16 662.04

Total Current Revenues, Other Financing Sources and Residual Equity Transfers In: 1,075.16 662.04







910 Food Services

31XX Food Services



999 Undistributed

9999 Undistributed

971 Residual Equity Transfers Out 7,134.47 0.00











0.00 (4)

Fund Code 21



32 Missoula County





Schedule of Revenues, Expenditures and Changes in Fund Balance28 - Technology Fund










3281 State - Technology Aid 0.00 3,574.23

6100 Material Prior Period Revenue Adjustments 0.99 0.00





1XXX Instruction







810 Dues and Fees 154.50 0.00




1XXX Instruction


Total Current Expenditures, Other Financing Uses and Residual Equity Transfers Out: 22,494.11 745.99



32 Missoula County














0.00 (4)

Fund Code 28



32 Missoula County





Schedule of Revenues, Expenditures and Changes in Fund Balance29 - Flexibility Fund




1925 Innovative Education Payment 0.00 5.92














0.00 (4)

Fund Code 29



32 Missoula County





Schedule of Revenues, Expenditures and Changes in Fund Balance45 - Permanent Endowment Fund




1530 Net Increase (Decrease) in the Fair Value of Investments 427.46 612.57

















0.00 (4)

Fund Code 45



32 Missoula County





Schedule of Revenues, Expenditures and Changes in Fund Balance50 - Debt Service Fund








51XX General Obligation Bonds, Special Assessments and Interest

830 Special Assessments 512.16 0.00

999 Undistributed

9999 Undistributed

971 Residual Equity Transfers Out 0.00 9.14



Beginning Fund Balance (1)8.92







Ending Fund Balance (1 + 2 - 3 + 4) 0.00 (5)

0.00 (4)

Fund Code 50



32 Missoula County





Schedule of Revenues, Expenditures and Changes in Fund Balance60 - Building Fund




1900 Other Revenue from Local Sources 0.00 90.00

1910 Rentals 0.00 1,157.50

Total Current Revenues, Other Financing Sources and Residual Equity Transfers In: 0.00 1,252.73



999 Undistributed

9999 Undistributed

892 Material Prior Period Expenditure Adjustments 7.96 0.00



Beginning Fund Balance (1)-7.96








0.00 (4)

Fund Code 60



32 Missoula County





Schedule of Revenues, Expenditures and Changes in Fund Balance61 - Building Reserve Fund



3283 State - School Major Maintenance Aid (SMMA) 0.00 36,324.53

611 School Safety Transfer

5301 Transfers for School Safety and Security 45,000.00 0.00

612 Voted Levy BR


613 Building Reserve Permissive Levy

1111 District Levy - Real Property 0.00 35,474.38









612 Voted Levy BR



7XX Property and Equipment Acquisition 5,150.63 0.00

613 Building Reserve Permissive Levy



7XX Property and Equipment Acquisition 0.00 7,300.00




32 Missoula County














0.00 (4)

Fund Code 61



32 Missoula County





Schedule of Revenues, Expenditures and Changes in Fund Balance84 - Student Extracurricular Activities Fund



1700 Student Extracurricular Activity Receipts 45,086.24 30,059.10




7XX Extracurricular Athletics and Activities

3XXX Operation of Non-Educational Services

XXX Student Extracurricular 37,573.98 32,177.99











0.00 (4)

Fund Code 84



32 Missoula County





Detail Expenditure

Fund Account Description 2019 Value 2020 ValueXX 210 1XXX 112 Certified Teacher Staff Salaries 0.00 0.00

XX 260 1XXX 112 Certified Teacher Staff Salaries 0.00 0.00

XX 280 1XXX 112 Certified Teacher Staff Salaries 177,668.03 211,085.18

XX 39X 1XXX 112 Certified Teacher Staff Salaries 0.00 0.00




XX 456 1XXX 112 Certified Teacher Staff Salaries 80,259.40 73,834.19



XX XXX 1XXX 112 Certified Teacher Staff Salaries 1,659,784.45 1,612,041.13

XX XXX 1XXX 640 Textbooks and Other Printed Materials - No On-line Services 1,278.74 0.00

XX XXX 1XXX 650 Periodicals - Not On-Line Subscriptions 1,470.78 0.00

XX XXX 26XX 41X Energy Utility Services 41,781.51 0.00

XX XXX 4XXX 710 Land 0.00 0.00

XX XXX 4XXX 715 Land Improvements 0.00 11,400.00

XX XXX 4XXX 720 Purchase of Existing Buildings 0.00 0.00

XX XXX 4XXX 725 Major Construction Services 0.00 5,135.00

XX XXX 4XXX 73X Major Equipment-New 0.00 0.00

XX XXX 4XXX 74X Major Equipment-Replacement 0.00 0.00

XX XXX XXXX 355 Technology Contracted Services 5,188.80 745.00

XX XXX XXXX 455 Technology Repairs and Rental 0.00 0.00

XX XXX XXXX 535 Technology Communication Services 54,534.85 38,084.64

XX XXX XXXX 561 Tuition to Other School Districts Within the State 0.00 0.00

XX XXX XXXX 562 Tuition to Other School Districts Outside the State 0.00 0.00

XX XXX XXXX 563 Educational Fees to Detention Facilities 0.00 0.00

XX XXX XXXX 682 Technology Supplies 10,572.68 3,034.93

XX XXX XXXX 735 Technology Equipment and Software 0.00 0.00



32 Missoula County





Special Education Reversion

Special Education Allowable Cost Payments:

a. Instructional Block Grant Entitlement

b. Related Services Block Grant Entitlement

c. Total Entitlements Subject to Reversion

91,827.18

30,609.06

122,436.24

Prorated Cooperative Cost Payments:

d. Related Services Block Grant Entitlement (paid to coop) 0.00

e. Minimum Special Education Expenditures to Avoid Reversion[(c) * (1.33)] + [(d) * (0.33)]

162,840.20

f. Grand Total Allowable Special Education Expenditures (See attached worksheet) 597,221.74

g. Special Education Reversion AmountIf f = 0 then c = reversion ELSEIf (e - f) is > 0, then [(e - f) * 0.75] = reversion

0.00

Note to District:

If the amount on Line (g) is greater than zero, revenue source code 3115 State Special Education Allowable Cost Payment to Districts in the General Fund (01) will be reduced automatically. The amount will be used to fund the special education allowable cost entitlement next year. Include the reverted amount on the General Fund (01) balance sheet in Deferred Inflows (680).

Remember:The Deferred Inflow(680) entry for the reverted amount in the General Fund (01) will need to be removed in the next fiscal year.

Local and state special education resource transfers to the coop must be coded as follows: XXX-280-62XX-920.

Percentage of Special Ed Funding FY2022 Maximum Budget: 100%



32 Missoula County





Special Education ReversionProgram Function Object Fund 01 Fund 13 Fund 24 Fund 25 Fund 26280 1XXX 1XX 358,106.75 7,612.35 0.00 0.00 0.00

280 1XXX 2XX 43,650.68 18.47 0.00 0.00 0.00

280 1XXX 3XX 39,913.83 0.00 0.00 0.00 0.00

280 1XXX 4XX 18.72 0.00 0.00 0.00 0.00

280 1XXX 5XX 594.10 0.00 0.00 0.00 0.00

280 1XXX 6XX 3,164.15 0.00 0.00 0.00 0.00

280 1XXX 7XX 0.00 0.00 0.00 0.00 0.00

280 21XX 1XX 128,676.26 0.00 0.00 0.00 0.00

280 21XX 2XX 13,623.51 0.00 0.00 0.00 0.00

280 21XX 3XX 0.00 0.00 0.00 0.00 0.00

280 21XX 4XX 0.00 0.00 0.00 0.00 0.00

280 21XX 5XX 0.00 0.00 0.00 0.00 0.00

280 21XX 6XX 1,842.92 0.00 0.00 0.00 0.00

280 21XX 7XX 0.00 0.00 0.00 0.00 0.00

280 221X 1XX 0.00 0.00 0.00 0.00 0.00

280 221X 2XX 0.00 0.00 0.00 0.00 0.00

280 221X 3XX 0.00 0.00 0.00 0.00 0.00

280 221X 4XX 0.00 0.00 0.00 0.00 0.00

280 221X 5XX 0.00 0.00 0.00 0.00 0.00

280 221X 6XX 0.00 0.00 0.00 0.00 0.00

280 221X 7XX 0.00 0.00 0.00 0.00 0.00

280 222X 1XX 0.00 0.00 0.00 0.00 0.00

280 222X 2XX 0.00 0.00 0.00 0.00 0.00

280 222X 3XX 0.00 0.00 0.00 0.00 0.00

280 222X 4XX 0.00 0.00 0.00 0.00 0.00

280 222X 5XX 0.00 0.00 0.00 0.00 0.00

280 222X 6XX 0.00 0.00 0.00 0.00 0.00

280 222X 7XX 0.00 0.00 0.00 0.00 0.00

280 24XX 1XX 0.00 0.00 0.00 0.00 0.00

280 24XX 2XX 0.00 0.00 0.00 0.00 0.00

280 24XX 3XX 0.00 0.00 0.00 0.00 0.00

280 24XX 4XX 0.00 0.00 0.00 0.00 0.00

280 24XX 5XX 0.00 0.00 0.00 0.00 0.00

280 24XX 6XX 0.00 0.00 0.00 0.00 0.00

280 24XX 7XX 0.00 0.00 0.00 0.00 0.00

280 62XX 920 0.00 0.00 0.00 0.00 0.00

Totals 589,590.92 7,630.82 0.00 0.00 0.00

597,221.74

Be sure costs have been properly allocated between the elementary and high school district, if appropriate. Expenditures in Object 8XX are not allowable. Expenditures in function 24XX and Objects 1XX and 2XX are only allowable if the district employs a certified special education director. ARM 10.16.3136

*Expenditures under 24XX 1XX/2XX are excluded from the total when there is not a certified special education director as reported for FY20 in TEAMS.



32 Missoula County





Schedule of Changes in Fixed Assets, Depreciation, and Net Fixed Assets

GovernmentalBeginningBalance

Adjust-ments Additions Removals

EndingBalance

Land 111.00 0.00 0.00 0.00 111.00

Land Improvements 190,469.00 0.00 11,400.00 0.00 201,869.00

Buildings 4,458,732.00 0.00 16,622.00 0.00 4,475,354.00

Machinery and Equipment 393,769.00 0.00 22,300.00 0.00 416,069.00

Totals at Historical Cost 5,043,081.00 0.00 50,322.00 0.00 5,093,403.00

Depreciation

Improvement Accum 158,021.00 0.00 2,318.00 0.00 160,339.00

Building Accum 2,858,354.00 0.00 129,706.00 0.00 2,988,060.00

Machinery and Equipment Accum 197,556.00 0.00 20,296.00 0.00 217,852.00

Total Accumulated Depreciation 3,213,931.00 0.00 152,320.00 0.00 3,366,251.00

Governmental Activities, Capital Assets, Net of Accumulated Depreciation

1,829,150.00 0.00 -101,998.00 0.00 1,727,152.00

* Governmental activities are usually reported in the general, special revenue, debt service, capital projects, permanent, and internal service funds. These funds are generally financed through taxes, intergovernmental revenues and other non-exchange revenues.

** Business-type activities are usually reported in the enterprise funds. These funds are financed in whole or in part by fees charged to external parties for goods and services.

*** Has comments.

Depreciation by Function for FY2020Governmental

ActivitiesBusiness-Type

Activities Adjustments Unallocated 152,320.00 0.00 0.00

Total Depreciation for FY2020 152,320.00 0.00 0.00

*** Has comment.



32 Missoula County





Schedule of Changes in Long-Term Liabilities

(a)

BeginningBalance7/1/2019

(b)

New Debt& Other

Additions

(c)

PrincipalPayments

(d)

Refunding& Other

Reduction

(e)EndingBalance

(6/30/2020)[a+b-c-d]

(f)CurrentPortion

DueFY2021

(g)Long-Term

PortionDue

FY2022

Governmental Activities *

Compensated Absences

132,322.10 111,429.09 0.00 33,579.00 210,172.19 0.00 210,172.19

Other Post Employment Benefits

260,526.00 0.00 0.00 0.00 260,526.00 0.00 260,526.00

Total Governmental Activity

Non-bond Long-Term Liabilities 392,848.10 111,429.09 0.00 33,579.00 470,698.19 0.00 470,698.19

A prior period adjustment has been made to the Schedule of Changes in Long-Term Liabilities

* Governmental activities are usually reported in the general, special revenue, debt service, capital projects, permanent, and internal service funds. These funds are generally financed through taxes, intergovernmental revenues and other non-exchange revenues.

** Business-type activities are usually reported in the enterprise funds. These funds are financed in whole or in part by fees charged to external parties for goods and services.



32 Missoula County





Net Pension Liability FY2020

Beginning Balance Additions Reductions Ending Balance

GovernmentalNet Pension - PERS 569,391.00 112,776.00 0.00 682,167.00

Net Pension - TRS 3,491,975.00 253,741.00 0.00 3,745,716.00



32 Missoula County





Due Dates:

Board of Trustees adopts Final Budget no later than August 25th before: computation of GF levy requirement by Cty Supt. & the fixing of district tax levies. (MCA 20-9-131)Board of Trustees transmits to County Supt. within 3 days after final approval. (MCA 20-9-131)County Supt. transmits to County Commissioners by the later of the 1st Tuesday in September or within 30 calendar days after receipt of certified taxable values. (MCA 20-9-142)County Supt. transmits to Office of Public Instruction on or before September 15th. (MCA 20-9-134)

District ANB And Taxable Valuation

ANB Taxable Valuation

EL HS

District: 620 N/A 12,252,998* indicates that the 3 year average ANB was used to calculate the budget limitations

The final budget is approved as set forth in this document.

Certification

District Clerk: Jessica Pyette

(Signature) (Date)

Chairperson, School Trustees: Evan Rosenberg

(Signature) (Date)

County Superintendent: Erin Lipkind

(Signature) (Date)

Chairperson, County Commissioners:(Print)

(Signature) (Date)

Name of Contact:(Print)

(Signature) (Phone)

Montana Automated Education Financial and Information Reporting System8/13/2020 7:23:01 AM PRD rptBudget Page 1 of 17

Budget Report

FY 202132 Missoula Submit ID:



Summary

Fund[A]

AdoptedBudget

[B]

TotalReserves(961-966)

[C]

ReserveLimit[D]

% ofAdoptedBudget

Reserved(C/B) x 100

[E]

UnreservedFund Balance

Reappropriated(970)

[F

OtherRevenue

[G]

DistrictProperty Tax

Requirements(B - F - G = H)If < 0, enter 0

[H]

District MillLevies

H / (TV x .001)[I]

01 General 4,082,662.31 354,221.77 10% 8.68% 0.00 3,127,772.03 954,890.28 77.93

10 Transportation 280,915.00 43,078.00 20% 15.33% 0.00 57,019.45 223,895.55 18.27

11 Bus Depreciation 0.00 0.00 N/A 0.00% 0.00 0.00 0.00 0.00

13 Tuition 40,680.53 N/A 16,680.53 0.00 24,000.00 1.96

14 Retirement 554,005.00 101,571.40 20% 18.33% 0.00 554,005.00

17 Adult Education 68,272.41 0.00 35% 0.00% 68,272.41 0.00 0.00 0.00

19 Non-Operating 0.00 0.00 N/A 0.00% 0.00 0.00 0.00 0.00

28 Technology 47,031.75 0.00 N/A 0.00% 23,370.13 3,661.62 20,000.00 1.63

29 Flexibility 17,425.03 0.00 N/A 0.00% 17,425.03 0.00 0.00 0.00

61 Building Reserve 185,927.18 0.00 N/A 0.00% 110,327.18 35,900.00 39,700.00 3.24

Total of All Funds 5,276,919.21 498,871.17 236,075.28 3,778,358.10 1,262,485.83 103.03

50 Debt Service

Tax Jurisdiction

0.00 0.00 20-9-438 0.00% 0.00 0.00 0.00 0.00


Budget Report




General Fund Limits And Reserves WorksheetPART I. Certified Budget Data

E1 TARGET RANGE K-6 458

M1 TARGET RANGE 7-8 162

* indicates that the 3 year average ANB was used to calculate the budget limitations

ANB By Budget Unit:

A. Direct State Aid (I-A) 1,772,582.93

B. Mandatory Non-isolated Levy (I-B) 0.00

C. Quality Educator (I-C) 152,009.30

D. At Risk Student (I-D) 14,712.99

E. Indian Education For All (I-E) 13,863.20

F. American Indian Achievement Gap (I-F) 5,940.00

G. Data For Achievement (I-G) 13,274.20

H. State Special Education Allowable Cost Payment to Districts (I-H) 153,328.71

I. State Special Education Related-Services Payment To Coop (I-I) 0.00

J. District GTB Subsidy Per Elementary Base Mill (I-J) 26,438.00

K. District GTB Subsidy Per High School Base Mill (I-K) N/A

PART II. General Fund Budget Limits

Prior Year Budget Data:A. ANB (II-A) 606

B. BASE Budget Limit (II-B) 3,406,845.85

C. Maximum Budget Limit (II-C) 4,245,687.64

D. Over-BASE Levy As Submitted on Budget (II-D) 495,794.51

E. Adopted Budget (II-E) 3,902,640.36

Current Year Budget Data:F. % Special Education in Maximum Budget (II-F) 100%

G. BASE Budget (Minimum Budget Amount Required) (II-G) 3,586,867.80

H. Maximum Budget Limit (II-H) 4,471,967.01

I. Highest Budget Without a Vote (II-I) 4,082,662.31

J. Highest Budget (II-J) 4,471,967.01

K. Highest Voted Amount (II-K) 389,304.70

L. Amount Approved on Ballot by Voters (II-L) 0.00

M. Adopted Budget (II-M) 4,082,662.31


Budget Report




A. Operating Reserve (961) (III-A) 354,221.77

B. TIF Operating Reserve (962) (III-B) 0.00

C. Excess Reserves (III-C) 0.00

1. Reserve For Protested/Delinquent Taxes (963) (III-C1) 0.00

2. Reserve For Tax Audit Receipts (964) (III-C2) 0.00

D. Unreserved Fund Balance Reappropriated (970) (III-D) 0.00

1. Prior Year Excess Reserves Funding Over-BASE (970a) (III-D1) 0.00

2. Remaining Fund Balance Available (970b) (III-D2) 0.00

3. TIF Fund Balance Reappropriated (970c) (III-D3) 0.00

E. TOTAL GENERAL FUND BALANCE FOR BUDGET (TFS48) (III-E) 354,221.77

PART III. General Fund Balance For Budget As Of June 30

General Fund Budget:

A. Adopted General Fund Budget (V-A) 4,082,662.31

1. BASE Budget Limit (V-A1) 3,586,867.80

2. Over-BASE Budget (V-A2) 495,794.51

Funding The BASE Budget:

B. Direct State Aid (V-B) 1,772,582.93

1. Direct State Aid Paid By State (V-B1) 1,772,582.93

2. Direct State Aid Paid By Non-Isolated District (V-B2) 0.00

C. Quality Educator (V-C) 152,009.30

D. At Risk Student (V-D) 14,712.99

E. Indian Education For All (V-E) 13,863.20

F. American Indian Achievement Gap (V-F) 5,940.00

G. Data For Achievement (V-G) 13,274.20

H. Special Education Allowable Cost Payment (V-H) 153,328.71

I. Remaining Fund Balance Available (V-I) 0.00

J. Non-Levy Revenue and Funding Sources (V-J) 11,428.84

1. Actual Non-Levy Revenue (V-J1) 11,428.84

2. Anticipated Non-Levy Revenue (V-J2) 0.00

3. TIF Applied To BASE Budget (V-J3) 0.00

4. Excess Levy BASE (V-J4) 0.00

K. Other Non-Levy Revenue and Funding Sources (V-K) 0.00

L. BASE Levy Requirements (V-L) 1,449,727.63

1. State - Guaranteed Tax Base Aid (V-L1) 990,631.86

2.* District Property Tax Levy To Fund BASE (BASE Levy) (V-L2) 459,095.77

M. **Subtotal of BASE Budget Revenue (V-M) 3,586,867.80

Funding The Over-BASE Budget:

N. Fund Balance & Non-Levy Revenue Available To Fund Over-BASE (V-N) 0.00

O. Over-BASE Only Revenues and Funding Sources (V-O) 0.00

1. Prior Year Excess Reserves Reappropriated (Over-BASE Only) (V-O1) 0.00

2. Tuition (V-O2) 0.00

PART V. General Fund Worksheet


Budget Report




3. Flexible Non-Voted Levy Authority Transferred from Other Funds (V-O3) 0.00

4. Oil & Gas Revenues (V-O4) 0.00

5. TIF Applied To Over-BASE Budget (V-O5) 0.00

6. Excess Levy Over-BASE (V-O6) 0.00

P. District Property Tax Levy To Fund Over-BASE Budget (Over-BASE Levy)(GF) (V-P) 495,794.51

Q. Subtotal of Over-BASE Revenue and Funding Sources (V-Q) 495,794.51

Mill Levies:

R. District Non-Isolated Mills (V-R) 0.00

S. BASE Mills - Elementary (V-S) 37.47

T. BASE Mills - High School (V-T) 0.00

U. Over-BASE Mills (V-U) 40.46

1. District Property Tax Levy Mills (V-U1) 40.46

2. Flexible Non-Voted Levy Authority (V-U2) 0.00

V. Total General Fund Mills (V-V) 77.93

* Should be approximately equal to (Taxable Value X .001) X BASE Mills** BASE Budget Revenue cannot exceed BASE Budget Limit. Excess BASE Budget Revenue is reported on line V-O and is applied to the Over-BASE Budget


Budget Report




01 General FundAdopted Budget 0001 4,082,662.31

Budget UsesExpenditure Budget 0002 4,082,662.31

Add To Fund Balance 0003 0.00

TIF Fund Balance for Budget TFS47 0.00

Estimated Funding SourcesUnreserved Fund Balance Reappropriated 0970 0.00

Direct State Aid 3110 1,772,582.93

Quality Educator 3111 152,009.30

At Risk Student 3112 14,712.99

Indian Education For All 3113 13,863.20

American Indian Achievement Gap 3114 5,940.00

State Special Education Allowable Cost Payment to Districts 3115 153,328.71

Data For Achievement 3116 13,274.20

State - Guaranteed Tax Base Aid 3120 990,631.86

Actual Non-levy Revenue and Funding SourcesTax Title and Property Sales 1130 0.00

Interest Earnings 1510 11,428.84

Revenue from Community Services Activities 1800 0.00

Other Revenue from Local Sources 1900 0.00

Rentals 1910 0.00

Dormitory Charges 1915 0.00

Contributions/Donations from Private Sources 1920 0.00

Textbook Sales and Rentals 1940 0.00

Fees - Users/Resale of Supplies 1945 0.00

Services Provided Other School Districts or Coops 1950 0.00

Services Provided Other Local Governmental Units 1960 0.00

Summer School Fees 1981 0.00

State - Payment in Lieu of Taxes - FWP 3302 0.00

Anticipated Non-levy Revenue and Funding Sources - BASEOil & Gas Revenues - BASE Budget 0171 0.00

TIF Applied To BASE Budget 0174 0.00

BASE Excess Levy Amount 0177 0.00

Coal Gross Proceeds 1123 0.00

School Block Grant State Lands 3448 0.00

School Block Grant Coal Mitigation 3449 0.00

Federal Revenue in Lieu of Taxes 4800 0.00

Anticipated Non-levy Revenue and Funding Sources - Over-BASEOil & Gas Revenues - Over-BASE Budget 0172 0.00

TIF Applied To Over-BASE Budget 0175 0.00

Over-BASE Excess Levy Amount 0178 0.00


Budget Report




Individual Tuition 1310 0.00

Tuition from School Districts Within State 1320 0.00

Tuition from School Districts Outside State 1330 0.00

State - Tuition for State Placement 3117 0.00

Other Non-levy RevenueDistrict Levy - Distribution of Prior Year Protested/Delinquent Taxes 1117 0.00

District Levy - Dept. or Revenue Tax Audit Receipts 1118 0.00

Penalties and Interest on Taxes 1190 0.00

Other Revenue 9100 0.00

Residual Equity Transfers In 9710 0.00

LeviesMandatory Non-isolated Levy 1110(a) 0.00

BASE Levy 1110(b) 459,095.77

Over-BASE Levy 1110(c) 495,794.51

District Tax Levy 1110 954,890.28

Total Estimated Revenues to Fund Adopted Budget 0004 4,082,662.31

Estimated Revenues Exceeding Adopted Budget 0004a 0.00


Budget Report




10 Transportation FundAdopted Budget 0001 280,915.00

Budget UsesExpenditure Budget 0002 280,915.00


Transportation Schedule DataOn-Schedule 0005 51,835.86

Contingency 0006 5,183.59

Over-Schedule 0011 223,895.55

Fund Balance for Budget TFS48 43,078.00

Operating Reserve 0961 43,078.00

Unreserved Fund Balance Reappropriated 0970 0.00

Estimated Funding SourcesCoal Gross Proceeds 1123 0.00

Individual Transportation Fees 1410 0.00

Transportation Fees from Other School Districts Within State 1420 0.00

Transportation Fees from Other School Districts Outside State 1430 0.00

Other Transportation Fees 1440 0.00

Interest Earnings 1510 0.00


State - Tuition for State Placement 3117 0.00


Montana Oil and Gas Tax 3460 0.00



CARES - Governor's Coronavirus Relief Fund Transportation 7710 0.00

ReimbursementsCounty On-Schedule Transporation Reimbursement 2220 28,509.72

State - On-Schedule Transportation Reimbursement 3210 28,509.73


District Mills 999 18.27

Total Estimated Revenues to Fund Adopted Budget 0004 280,915.00



Budget Report




11 Bus Depreciation FundAdopted Budget 0001 0.00

Budget UsesExpenditure Budget 0002 0.00



Fund Balance for Budget TFS48 0.00

Operating Reserve 0961 0.00


TIF Fund Balance Reappropriated 0973 0.00








Use Estimated Non-levy Revenue to Lower Levies? (Yes or No) No

District Tax Levy 1110 0.00


Total Estimated Revenues to Fund Adopted Budget 0004 0.00


Budget Report




13 Tuition FundAdopted Budget 0001 40,680.53




Unreserved Fund Balance Reappropriated 0970 16,680.53




Direct State Aid 3110 0.00










Budget Report




14 Retirement FundAdopted Budget 0001 554,005.00




Operating Reserve 0961 101,571.40


Estimated Funding SourcesInterest Earnings 1510 0.00




County Retirement Distribution 2240 554,005.00




Budget Report




17 Adult Education FundAdopted Budget 0001 68,272.41







Fees for Adult Education 1340 0.00












Budget Report




19 Non-Operating FundAdopted Budget 0001 0.00



Transportation Schedule DataOn-Schedule 0005 0.00

Contingency 0006 0.00

Over-Schedule 0011 0.00











ReimbursementsCounty On-Schedule Transporation Reimbursement 2220 0.00

State - On-Schedule Transportation Reimbursement 3210 0.00






Budget Report




28 Technology FundAdopted Budget 0001 47,031.75















State - Technology Aid 3281 3,661.62






Budget Report




29 Flexibility FundAdopted Budget 0001 17,425.03













State - Transformational Learning Aid 3760 0.00

State - Advanced Opportunity Aid 3770 0.00

Transfers for Transformational Learning 5304 0.00






Budget Report




50 Debt Service Fund

Adopted Budget 0001 0.00





Fund Balance In Sinking Fund 0960 0.00














Budget Report




61 Building Reserve FundAdopted Budget 0001 185,927.18









BR Permissive Revenues - Coal Gross Proceeds 1125 0.00

Tax Title and Property Sales 1130 0.00

BR Permissive Revenues - Tax Title and Property Sales 1131 0.00


BR Permissive Revenues - Interest Earnings 1511 0.00


BR Permissive Revenues - Other Revenue from Local Sources 1901 0.00

State - School Major Maintenance Aid (SMMA) 3283 35,900.00


BR Permissive Revenues - State Payment in Lieu of Taxes-FWP 3303 0.00


BR Permissive Revenues - Montana Oil and Gas Tax 3461 0.00


BR Permissive Revenues - Other Revenue 9101 0.00


Use Estimated Non-levy Revenue to Lower Levies? (Yes or No) No

Building Reserve Voted Levy 1110(a) 0.00

Building Reserve Permissive Levy 1110(b) 39,700.00



Building Reserve Voted Mills 0134 0.00

Building Reserve Permissive Mills 0135 3.24



Budget Report




MEMORANDUM OF AGREEMENT 2020-2021 COVID-19

TREA/TRSD The Target Range Education Association (TREA) and the Target Range School District (TRSD) agree to the following for August 25 through December 31, 2020 based on the unusual circumstances of COVID-19: 1. Term of Agreement: This MOA shall take effect immediately upon the signature of both parties below, and shall remain in effect until December 31, 2020, unless revoked earlier by joint written agreement of the parties. The parties agree to come together before December 31, 2020 to discuss extension of this agreement. 2. Effect on CBA and Conditions of Employment: During the term of this MOA, this MOA modifies only those working conditions addressed herein. All provisions of the bargaining agreement not modified herein shall remain in full force and effect. 3. Health and Safety Plan: In accordance with the Governor’s School Reopening Guidelines and/or the District’s policies and procedures, the District will provide training on the district’s health and safety plan. Any/all training outside the adopted school year calendar may be voluntarily agreed to between the District and bargaining unit member and compensated according to Article 13C. 4. The Worksite: The District and all teachers shall comply with all state and county health directives for maintaining workplace safety and the safety of students (e.g., physical distancing, face coverings, etc.). The District shall provide Personal Protective Equipment (PPE) necessary to conform to state and/or local health directives, as well as sanitizing cleaners, hand soap, and if available, hand sanitizer. 5. Temporary Remote Work Agreements: All staff will be expected to work onsite, unless we are in Phase 0 or if the teacher is assigned as a 100% remote teacher. In some circumstances, a staff member may be able to get reasonable accommodations to work remotely with a note from a medical provider, depending on job feasibility. If a staff member is working remotely at any time, an approved Temporary Remote Work Agreement will be required. Any employee requesting reasonable accommodation based on a note from a medical provider should contact the Superintendent. 6. The Workday: A teacher’s workday shall be of a similar length to that which is considered a normal duty day for that teacher and prorated for those working part time. 7. Compensation and Benefits: The District shall compensate and shall also maintain all health and other benefits for all teachers performing designated job duties through any teleworking arrangements available and approved by the District, as if those teachers are on site attending to their normal and regular duties. 8. The Families First Coronavirus Response Act provides two different emergency paid leave provisions for those impacted by COVID-19. These provisions will be made available beginning March 30, 2020 through December 31, 2020. (1). Emergency Paid Sick Leave: An additional 80 hours of paid emergency sick leave is available immediately to full-time staff members (or the equivalent of the average number of hours over two weeks for part time staff) for any Target Range School District staff member, who is unable to work remotely, and who has been employed for at least the last 30 calendar days, if they fall into one of the following categories:

1. The staff member is subject to a federal, state, or local quarantine or isolation order related to COVID-19.

2. The staff member has been advised by a healthcare provider to self-quarantine due to concerns related to COVID-19.

3. The staff member is experiencing symptoms of COVID-19 and seeking a medical diagnosis. 4. The staff member is caring for an individual who is subject to an order as described in 1 or 2 above. 5. The staff member is caring for their son or daughter if the school or place of care of the son or

daughter has been closed, or the childcare provider of the son or daughter is unavailable, due to COVID-19 precautions.

6. The staff member is experiencing any other substantially similar condition specified by the Secretary of Health and Human Services, in consultation with the Secretary of the Treasury and the Secretary of Labor.

1

DocuSign Envelope ID: 2A32E948-D99D-4230-974A-69E76BA55B54


https://docs.google.com/document/d/1ETZuJcLuMhk6AZWdeGg2BpDYrsXZg-EZp79FLy11QNQ/edit?usp=sharing

Written documentation from a medical provider must be provided to the Superintendent in order to access any of the leave described above. The emergency paid sick leave shall be at the staff member's daily rate of pay and shall not exceed $511 per day for staff members who are (1) subject to a government quarantine or isolation order; (2) advised by a health care provider to self-quarantine; or (3) experiencing symptoms of COVID-19 and is seeking a medical diagnosis. The emergency paid sick leave shall be at 2/3 of the staff member's daily rate of pay not to exceed $200 per day for staff members who are (1) caring for an individual who is subject to a government quarantine order or recommendation; (2) caring for a son or daughter whose school has closed or daycare provider is unavailable due to Coronavirus precautions; or (3) absent due to substantially similar conditions as declared by the U.S. Secretary of Health and Human Services. This emergency paid sick leave will be in addition to any accumulated leave under district policy or state law. (2). Emergency FMLA Leave: The Emergency Family Medical Leave (EFLMA) is different from the Emergency Sick Leave provision described above. It also differs from standard FMLA. Up to 12 weeks of Emergency FMLA will be made available immediately to full-time staff members (or the equivalent of the average number of hours over two weeks for part time staff members) for any Target Range School District staff member, who is unable to work remotely, and who has been employed for at least the last 30 calendar days, if:

1. The staff member is caring for their son or daughter if the school or place of care of the son or daughter has been closed, or the childcare provider of the son or daughter is unavailable, due to COVID-19 precautions.

The first ten days of the EFMLA are unpaid. During the unpaid portion a staff member may use emergency paid sick leave described above or any other accumulated sick or personal leave. After the first ten days, the staff member shall be entitled to EFMLA paid at 2/3 of the staff member's daily rate of pay not to exceed $200 per day. In no event shall the EFMLA leave payment exceed $200 per day or an amount greater than $10,000 in the aggregate. The staff member will not be required to use EFMLA but may choose to use any other accumulated sick or personal leave instead. The staff member is entitled to restoration to their original position upon return to work. The District will not be required to payout EFMLA benefits for a staff member who has separated from employment with the District. Non-COVID-19 related leave reasons will be governed by standard FMLA procedures. Currently granted requests for FMLA for non-COVID-19 purposes will be honored. Each request for EFMLA leave described above needs to be made in writing by completing the Request Form for Emergency Family Medical Leave and submitted to Superintendent Heather Davis Schmidt in the District Office via email at [email protected]. Any questions regarding the Emergency Paid Sick Leave described above or Emergency Family Medical Leave (EFMLA) should be directed to Superintendent Heather Davis Schmidt in person in the District Office, via email at [email protected], or via her cell phone at (406) 240-7032. 9. Performance of Duties:

A. Any teacher working remotely as permitted by the District shall stay in contact with their immediate supervisor during this period of time through email and phone.

B. Whether working remotely or on site and adhering to the workday language in section 2 above,

bargaining unit members are expected to work cooperatively with their grade level and/or department members to create materials for students. Teachers may be asked to plan for and implement ongoing on-line

2



https://drive.google.com/file/d/1Uoj_9A6Lhm5E-GyJ3erEJUM8QXmOavBO/view?usp=sharing

https://drive.google.com/file/d/1Uoj_9A6Lhm5E-GyJ3erEJUM8QXmOavBO/view?usp=sharing

mailto:[email protected]

mailto:[email protected]

or other digital learning and services for their students. Additionally, teachers shall work with the District to maintain connectivity to students and parents from a remote work location or from their classrooms. 10. Making up lost instructional time: The District shall follow state and federal guidelines for waivers related to COVID-19. Should the State of Montana direct school closures and/or that the District make up student instructional time, the parties shall bargain over such changes to the school calendar and/or workday. 11. State and Federal laws: All state and federal laws, rules and regulations shall apply during this time unless specifically waived by the governing authority. 12. Precedent: This Agreement shall not be used as precedent or cited as practice by either the Board or the Association in any proceeding whatsoever except to enforce the terms of this Memorandum of Agreement. For the School District: For the Association:

___________________________________ ___________ _________________________________ __________ Heather Davis Schmidt, Date Shelby Midboe, Date Superintendent TREA Co-President

___________________________________ ___________ _________________________________ __________ Evan Rosenberg, Chairman Date Melody Paulson, Date Board of Trustees TREA Co-President

3


8/12/2020

8/12/2020

8/12/2020


1

Heather Davis Schmidt

From: Cody DavisSent: Monday, August 10, 2020 9:12 AMTo: Board MembersCc: Heather Davis Schmidt; Barb Droessler; Megan HopperSubject: Letter of resignation

Good morning Target Range Board Members, I am writing to resign from my .68 choir position, as i have accepted a full time teaching position closer to home. I want to thank you for the opportunity to be a part of the Target Range community and wish you all the very best. Cody Davis 406‐544‐8940


1


From: Cody DavisSent: Monday, August 10, 2020 1:53 PMTo: Heather Davis SchmidtSubject: Para resignation

Hello Heather, I am writing to also resign from my .32 para position. I really appreciate hearing back from you. I cleaned out all of my personal items from my room, returned my computer and keys, and checked in with Charity. Is there anything else that needs to be done? Also, over the past several years, our choir has won $750 dollars in radio competitions that hasn't been used. Hopefully that money will help with any changes that need to be made. I sincerely wish you the best, Cody Davis


1


From: Debra LittleSent: Wednesday, August 12, 2020 10:40 AMTo: Megan Hopper; Barb Droessler; Heather Davis SchmidtCc: Maggie RichardsonSubject: Debra Little

Dear Megan, Barb and Heather This is one of the most difficult decisions I have had to make, but in light of the pandemic and schools reopening, I am resigning from my position as a paraprofessional educator at Target Range School. I am very sorry that I cannot help Target Range through this uncertain time. My family and my own health are my priority right now. I apologize for the short notice. I had hoped that schools would give it more time before going back and we’d see better statistics concerning the spread of COVID-19. Unfortunately, this is not the case. I hope Target Range School will always consider me a friend and I would love to help in the future, in better, safer circumstances. Sincerely, Debra Little 406-726-0101


12. BUSINESS MANAGER REPORT (Pyette)...Meeting Packet General Board Meeting 8/17/2020 06:00 PM...

Documents

Transcript of 12. BUSINESS MANAGER REPORT (Pyette)...Meeting Packet General Board Meeting 8/17/2020 06:00 PM...