DRAFT F-195 TABLE OF CONTENTS Fiscal Year 2020-2021 REPORT TITLE PAGE NUMBER Budget and Excess Levy Certification Certification Page Budget and Excess Levy Summary Fund Summary General Fund Budget Financial Summary Budget Summary Enrollment and Staff Counts GF1 Summary of General Fund GF2 Revenues and Other Financing Sources GF4 Expenditure by Program GF8 Program Summary by Object of Expenditure GF9 Program Matrices GF9-XX Salary Exhibits: Certificated Employees GF9-201-XX Salary Exhibits: Classified Employees GF9-301-XX Objects of Expenditure GF10 Activity Summary GF11 Revenue Worksheet: Local Excess Levies and Timber Excise Tax GF13 Long-Term Financing: Conditional Sales Contract GF14 Certificated/Classified Staff Counts by Activity GF15 Associated Student Body Fund Budget Summary of Associated Student Body Fund ASB1 Debt Service Fund Budget Summary of Debt Service Fund DS1 Revenues and Other Financing Sources DS2 Revenue Worksheet: Local Excess Levies and Timber Excise Tax DS3 Detail of Outstanding Bonds DS4 Capital Projects Fund Budget Summary of Capital Projects Fund CP1 Revenues and Other Financing Sources CP3 Revenue Worksheet: Local Excess Levies and Timber Excise Tax CP5 Description of Projects CP6 Salary Exhibt: Certificated Employees CP7 Salary Exhibit: Classified Employees CP8 Long-Term Financing: Conditional Sales Contracts CP9 Transportation Vehicle Fund Budget Summary of Transportation Vehicle Fund TVF1 Revenue Worksheet: Local Excess Levies and Timber Excise Tax TVF3 Long-Term Financing: Condition Sales Contract TVF4
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DRAFT F195 - Fiscal Year 2020-2021...include any additional FTE attributable to the state funded full day kindergarten allocation based on total kindergarten enrollment, as reflected
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DRAFT
F-195 TABLE OF CONTENTS
Fiscal Year 2020-2021
REPORT TITLE PAGE NUMBER
Budget and Excess Levy Certification Certification Page
B. STAFF COUNTS (calculate to three decimal places)
1. General Fund FTE Certificated Employees /4 311.065 324.489 293.998
2. General Fund FTE Classified Employees /4 211.321 225.823 197.019
1/ Enrollment are the average counts at school year?s end as reported in the P-223 system. These counts do not include Ancillary and Non-Standard (summer) data.
2/ Enrollment and staff counts are entered in the budget for the school year. These counts remain constant and are not subject to change with subsequent updates to the P-233 and S-275 system, respectively.
3/ Enrollment should include special ed., part-time private, home-based, and summer students eligible for BEA funding, as reflected in the F-203.
4/ The staff counts for the prior year are the actual counts reported on Form S-275 and the current fiscal year are budgeted counts reported on Form F-195.
5/ Beginning in 2011-2012 kindergarten is considered full day and basic education. Beginning with 2011-2012, kindergarten enrollment counts should include any additional FTE attributable to the state funded full day kindergarten allocation based on total kindergarten enrollment, as reflected in the F-203.
Form F-195 Page 1 of 1 GF1
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:30 AM
Ferndale School District No.502
SUMMARY OF GENERAL FUND BUDGET
REVENUES AND OTHER FINANCING SOURCES
1000 | Local Taxes
2000 | Local Nontax Support
3000 | State, General Purpose
4000 | State, Special Purpose
5000 | Federal, General Purpose
6000 | Federal, Special Purpose
7000 | Revenues from Other School Districts
8000 | Revenues from Other Entities
9000 | Other Financing Sources
A. TOTAL REVENUES AND OTHER FINANCING SOURCES
EXPENDITURES
00 | Regular Instruction
10 | Federal Stimulus
20 | Special Education Instruction
30 | Vocational Education Instruction
40 | Skill Center Instruction
50 and 60 | Compensatory Education Instruction
70 | Other Instructional Programs
80 | Community Services
90 | Support Services
B. TOTAL EXPENDITURES
C. OTHER FINANCING USES--TRANSFERS OUT (G.L.536) 1/
D. OTHER FINANCING USES (G.L.535) 2/
E. EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (A-B-C-D)
BEGINNING FUND BALANCE
G.L.810
G.L.815
G.L.821
G.L.825
G.L.828
G.L.830
G.L.835
Restricted for Other Items
Restricted for Unequalized Deductible Revenue
Restricted for Carryover of Restricted Revenues
Restricted for Skill Center
Restricted for Carryover of Food Service Revenue
Restricted for Debt Service
Restricted for Arbitrage Rebate
1) (2) Actual Budget 2018-2019 2019-2020
10,422,383 9,426,770
1,221,845 939,500
41,682,473 41,758,735
13,134,468 13,756,489
691,327 433,919
3,395,855 3,147,849
0 0
102,900 2,987,000
10,145 1,500
70,661,395 72,451,762
36,631,504 43,224,952
0 0
11,151,058 12,199,122
2,528,562 2,917,850
0 0
4,277,127 4,964,316
211,699 250,827
0 15,500
13,768,020 15,075,048
68,567,969 78,647,615
0 0
0 0
2,093,427 -6,195,853
0 0
0 0
395,692 395,692
0 0
0
0 0
0 0
3) Budget 2020-2021
5,016,328
919,500
43,469,223
11,837,134
392,882
3,268,578
0
2,970,000
1,500
67,875,145
40,780,757
0
10,992,482
2,410,954
0
4,807,214
273,235
156,000
14,616,909
74,037,551
0
0
-6,162,406
0
0
431,017
0
0
0
0
Form F-195 Page 1 of 3 GF2
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:30 AM
Ferndale School District No.502
SUMMARY OF GENERAL FUND BUDGET
G.L.840 Nonspendable Fund Balance-Inventory & Prepaid Items
G.L.845 Restricted for Self-Insurance
G.L.850 Restricted for Uninsured Risks
G.L.870 Committed to Other Purposes
G.L.872 Committed to Economic Stabilization
G.L.875 Assigned to Contingencies
G.L.884 Assigned to Other Capital Projects
G.L.888 Assigned to Other Purposes
G.L.890 Unassigned Fund Balance
G.L.891 Unassigned to Minimum Fund Balance Policy
F. TOTAL BEGINNING FUND BALANCE
G. G.L.898 PRIOR YEAR CORRECTIONS OR RESTATEMENTS(+ OR -)
ENDING FUND BALANCE
G.L.810
G.L.815
G.L.821
G.L.825
G.L.828
G.L.830
G.L.835
G.L.840
G.L.845
G.L.850
G.L.870
G.L.872
G.L.875
G.L.884
G.L.888
G.L.890
G.L.891
Restricted for Other Items
Restricted for Unequalized Deductible Revenue
Restricted for Carryover of Restricted Revenues
Restricted for Skill Center
Restricted for Carryover of Food Service Revenue
Restricted for Debt Service
Restricted for Arbitrage Rebate
Nonspendable Fund Balance-Inventory & Prepaid Items
Restricted for Self-Insurance
Restricted for Uninsured Risks
Committed to Other Purposes
Committed to Economic Stabilization
Assigned to Contingencies
Assigned to Other Capital Projects
Assigned to Other Purposes
Unassigned Fund Balance
Unassigned to Minimum Fund Balance Policy
1) 2) Actual Budget 2018-2019 2019-2020
144,123 144,123
0 0
70,000 70,000
306,725 0
0 0
2,150,000 2,150,000
0 0
6,389,016 7,000,000
2,000,000 0
3,275,273
11,455,556 13,035,088
XXXXX XXXXX
0 0
0 0
431,017 395,692
0 0
0 0
0 0
0 0
147,311 144,123
0 0
70,000 70,000
0 0
0 0
2,150,000 2,150,000
0 0
6,388,152 0
430,121 147,039
3,932,381 3,932,381
3) Budget 2020-2021
147,311
0
70,000
0
0
2,150,000
0
6,000,000
0
3,932,381
12,730,709
XXXXX
0
0
430,000
0
0
0
0
150,000
0
70,000
0
0
2,150,000
0
0
788,708
2,979,595
H. TOTAL ENDING FUND BALANCE (E+F, +OR-G) 3/ 13,548,983 6,839,235 6,568,303
1/ G.L. 536 is an account that is used to summarize actions for other financing uses--transfers out.
Form F-195 Page 2 of 3 GF2
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:30 AM
Ferndale School District No.502
SUMMARY OF GENERAL FUND BUDGET
2/ G.L.535 is an account that is used to summarize actions for other financing uses such as long-term financing and debt extingishments. Nonvoted debts may be serviced in the Debt Service Fund (DSF) rather than in the fund that received the debt proceeds. In order to provide the resources to retire the debt, a transfer is used by the General Fund, Capital Projects Fund, or Transportation Vehicle Fund to transfer resources to the DSF. Refer to Page DS4 for detail of estimated outstanding nonvoted bond detail information.
3/ Line H must be equal to or greater than all restricted fund balances.
Form F-195 Page 3 of 3 GF2
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:31 AM
Ferndale School District No.502
GENERAL FUND BUDGET--REVENUES AND OTHER FINANCING SOURCES
1) 2) 3) Actual Budget Budget 2018-2019 2019-2020 2020-2021
LOCAL TAXES
1100 | Local Property Tax 10,421,212 9,426,297 5,015,855
1300 | Sale of Tax Title Property 0 0 0
1400 | Local in lieu of Taxes 0 0 0
1500 | Timber Excise Tax 1,172 473 473
1600 | County-Administered Forests 0 0 0
1900 | Other Local Taxes 0 0 0
1000 | TOTAL LOCAL TAXES 10,422,383 9,426,770 5,016,328
LOCAL SUPPORT NONTAX
2100 | Tuitions and Fees, Unassigned 16,717 17,000 17,000
2122 | Special Ed-Infants and Toddlers-Tuition and Fees 0 0 0
3/ ANNUAL RATE RATE SALARY 2/ ACTIVITY CODE TITLE OF POSITION FTE 1/, HIGH LOW ANNUAL AVERAGE ANNUAL TOTAL ANNUAL
SALARY SALARY
RATE
01-33-130 OTHER DISTRICT ADMINISTRATOR 0.660 160,632 160,632 160,631.82 106,017 0 0
OTHER DISTRICT ADMINISTRATOR 01-33-131 SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 1,800 0 0
OTHER DISTRICT ADMINISTRATOR 01-33-132 SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 6,263 0 0
OTHER SUPPORT PERSONNEL SUPPLEMENTAL 01-33-401 NOT TIME 0.000 0 0 0.00 850 0 0
0 0ACTIVITY CODE 33 TOTAL 0.660 145,450
01-34-005 OTHER SALARY ITEMS 0.000 0 0 0.00 230,000 0 0 0 0ACTIVITY CODE 34 TOTAL 0.000 230,000
0 0PROGRAM TOTAL 214.979 22,089,544
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
02-27-400 OTHER SUPPORT PERSONNEL 1.000 92,980 92,980 92,980.00 92,980 0 0
ACTIVITY CODE 27 TOTAL 1.000 92,980 0 0
PROGRAM TOTAL 1.000 92,980 0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 4 of 27 GF9-201-02
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:35 AM
Ferndale School District No.502
SALARY EXHIBIT -- CERTIFICATED EMPLOYEES
PROGRAM 03 - Basic Education - Dropout Reengagement
ACTIVITY CODE TITLE OF POSITION FTE 1/, 3/
HIGH ANNUAL
LOW ANNUAL RATE
AVERAGE ANNUAL TOTAL ANNUAL RATE SALARY 2/
ANNUAL STATE ANNUAL LOCAL SALARY SALARY
RATE
**** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM ****
0 0 0 0
0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 5 of 27 GF9-201-03
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:35 AM
Ferndale School District No.502
SALARY EXHIBIT -- CERTIFICATED EMPLOYEES
PROGRAM 21 - Special Education, Supplemental, State
ACTIVITY CODE TITLE OF POSITION FTE 1/, 3/
HIGH ANNUAL RATE
LOW ANNUAL RATE
AVERAGE ANNUAL RATE
TOTAL ANNUAL SALARY 2/
ANNUAL STATE SALARY
ANNUAL LOCAL SALARY
21-21-130
21-21-131
21-21-132
21-21-401
OTHER DISTRICT ADMINISTRATOR
OTHER DISTRICT ADMINISTRATOR SUPPLEMENTAL NOT TIME
OTHER DISTRICT ADMINISTRATOR SUPPLEMENTAL DAYS & HOURS
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
Form F-195 Page 6 of 27 GF9-201-21
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:35 AM
Ferndale School District No.502
SALARY EXHIBIT -- CERTIFICATED EMPLOYEES
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 7 of 27
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:35 AM
Ferndale School District No.502
SALARY EXHIBIT -- CERTIFICATED EMPLOYEES
PROGRAM 24 - Special Education, Supplemental, Federal
ACTIVITY CODE TITLE OF POSITION FTE 1/, 3/
HIGH ANNUAL
LOW ANNUAL RATE
AVERAGE ANNUAL TOTAL ANNUAL RATE SALARY 2/
ANNUAL STATE ANNUAL LOCAL SALARY SALARY
RATE
**** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM ****
0 0 0 0
0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 8 of 27 GF9-201-24
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:35 AM
Ferndale School District No.502
SALARY EXHIBIT -- CERTIFICATED EMPLOYEES
PROGRAM 29 - Special Education, Other, Federal
ACTIVITY CODE TITLE OF POSITION FTE 1/, 3/
HIGH ANNUAL
LOW ANNUAL RATE
AVERAGE ANNUAL TOTAL ANNUAL RATE SALARY 2/
ANNUAL STATE ANNUAL LOCAL SALARY SALARY
RATE
**** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM ****
0 0 0 0
0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 9 of 27 GF9-201-29
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:35 AM
Ferndale School District No.502
SALARY EXHIBIT -- CERTIFICATED EMPLOYEES
PROGRAM 31 - Vocational, Basic, State
ANNUAL STATE ANNUAL LOCAL
3/ ANNUAL RATE RATE SALARY 2/ ACTIVITY CODE TITLE OF POSITION FTE 1/, HIGH LOW ANNUAL AVERAGE ANNUAL TOTAL ANNUAL
SALARY SALARY
RATE
31-21-130 OTHER DISTRICT ADMINISTRATOR 1.000 134,273 134,273 134,273.00 134,273 0 0
OTHER DISTRICT ADMINISTRATOR 31-21-131 SUPPLEMENTAL NOT TIME 0.000 0 0 0.00 1,800 0 0
OTHER DISTRICT ADMINISTRATOR 31-21-132 SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 6,159 0 0
OTHER SUPPORT PERSONNEL SUPPLEMENTAL 31-21-401 NOT TIME 0.000 0 0 0.00 8,171 0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 11 of 27 GF9-201-34
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:35 AM
Ferndale School District No.502
SALARY EXHIBIT -- CERTIFICATED EMPLOYEES
PROGRAM 38 - Vocational, Federal
ACTIVITY CODE TITLE OF POSITION FTE 1/, 3/
HIGH ANNUAL
LOW ANNUAL RATE
AVERAGE ANNUAL TOTAL ANNUAL RATE SALARY 2/
ANNUAL STATE ANNUAL LOCAL SALARY SALARY
RATE
**** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM ****
0 0 0 0
0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 12 of 27 GF9-201-38
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:35 AM
Ferndale School District No.502
SALARY EXHIBIT -- CERTIFICATED EMPLOYEES
PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal
ACTIVITY CODE TITLE OF POSITION FTE 1/, HIGH LOW ANNUAL AVERAGE ANNUAL TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
52-31-250 OTHER SCHOOL ADMINISTRATOR 0.150 160,632 160,632 160,633.33 24,095 0 0
OTHER SUPPORT PERSONNEL SUPPLEMENTAL 52-31-401 NOT TIME 0.000 0 0 0.00 150 0 0
0 0ACTIVITY CODE 31 TOTAL 0.150 25,350
0 0PROGRAM TOTAL 0.150 25,350
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
**** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM ****
0 0 0 0
0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 15 of 27 GF9-201-53
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:35 AM
Ferndale School District No.502
SALARY EXHIBIT -- CERTIFICATED EMPLOYEES
PROGRAM 55 - Learning Assistance Program (LAP), State
ACTIVITY CODE TITLE OF POSITION FTE 1/, HIGH LOW ANNUAL AVERAGE ANNUAL TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL
55-31-330 OTHER TEACHER 1.000 105,710 98,735 102,223.00 102,223 0 0
55-31-400 OTHER SUPPORT PERSONNEL 0.500 105,710 105,710 105,710.00 52,855 0 0 0 0
PROGRAM TOTAL 8.520 766,407
ACTIVITY CODE 31 TOTAL 2.500 241,123
0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
**** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM ****
0 0 0 0
0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 17 of 27 GF9-201-58
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:35 AM
Ferndale School District No.502
SALARY EXHIBIT -- CERTIFICATED EMPLOYEES
PROGRAM 65 - Transitional Bilingual, State
ANNUAL STATE ANNUAL LOCAL
3/ ANNUAL RATE RATE SALARY 2/ ACTIVITY CODE TITLE OF POSITION FTE 1/, HIGH LOW ANNUAL AVERAGE ANNUAL TOTAL ANNUAL
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
**** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM ****
0 0 0 0
0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 19 of 27 GF9-201-68
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:35 AM
Ferndale School District No.502
SALARY EXHIBIT -- CERTIFICATED EMPLOYEES
PROGRAM 69 - Compensatory, Other
ACTIVITY CODE TITLE OF POSITION FTE 1/, 3/
HIGH ANNUAL
LOW ANNUAL RATE
AVERAGE ANNUAL TOTAL ANNUAL RATE SALARY 2/
ANNUAL STATE ANNUAL LOCAL SALARY SALARY
RATE
**** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM ****
0 0 0 0
0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 22 of 27 GF9-201-74
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:35 AM
Ferndale School District No.502
SALARY EXHIBIT -- CERTIFICATED EMPLOYEES
PROGRAM 79 - Instructional Programs, Other
ACTIVITY CODE TITLE OF POSITION FTE 1/, 3/
HIGH ANNUAL
LOW ANNUAL RATE
AVERAGE ANNUAL TOTAL ANNUAL RATE SALARY 2/
ANNUAL STATE ANNUAL LOCAL SALARY SALARY
RATE
**** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM ****
0 0 0 0
0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 23 of 27 GF9-201-79
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:35 AM
Ferndale School District No.502
SALARY EXHIBIT -- CERTIFICATED EMPLOYEES
PROGRAM 89 - Other Community Services
ACTIVITY CODE TITLE OF POSITION FTE 1/, 3/
HIGH ANNUAL
LOW ANNUAL RATE
AVERAGE ANNUAL TOTAL ANNUAL RATE SALARY 2/
ANNUAL STATE ANNUAL LOCAL SALARY SALARY
RATE
**** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM ****
0 0 0 0
0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 24 of 27 GF9-201-89
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:35 AM
Ferndale School District No.502
SALARY EXHIBIT -- CERTIFICATED EMPLOYEES
PROGRAM 97 - District-wide Support
ANNUAL STATE ANNUAL LOCAL
3/ ANNUAL RATE RATE SALARY 2/ ACTIVITY CODE TITLE OF POSITION FTE 1/, HIGH LOW ANNUAL AVERAGE ANNUAL TOTAL ANNUAL
97-14-130 OTHER DISTRICT ADMINISTRATOR 0.500 160,632 160,632 160,632.00 80,316 0 0
OTHER DISTRICT ADMINISTRATOR 97-14-132 SUPPLEMENTAL DAYS & HOURS 0.000 0 0 0.00 3,684 0 0
OTHER SUPPORT PERSONNEL SUPPLEMENTAL 97-14-401 NOT TIME 0.000 0 0 0.00 500 0 0
0 0ACTIVITY CODE 14 TOTAL 0.500 84,500
0 0PROGRAM TOTAL 1.500 321,816
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
**** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM ****
0 0 0 0
0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 26 of 27 GF9-201-98
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:35 AM
Ferndale School District No.502
SALARY EXHIBIT -- CERTIFICATED EMPLOYEES
PROGRAM 99 - Pupil Transportation
ACTIVITY CODE TITLE OF POSITION FTE 1/, 3/
HIGH ANNUAL
LOW ANNUAL RATE
AVERAGE ANNUAL TOTAL ANNUAL RATE SALARY 2/
ANNUAL STATE ANNUAL LOCAL SALARY SALARY
RATE
**** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM ****
0 0 0 0
0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 27 of 27 GF9-201-99
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:36 AM
Ferndale School District No.502
SALARY EXHIBIT -- CLASSIFIED EMPLOYEES
PROGRAM 01 - Basic Education
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
01-33-943 OFFICE/CLERICAL NOT TIME 0.000 0.00 0.00 0.00 0.00 3,444 0 0
ACTIVITY CODE 33 TOTAL 1.455 71,236 0 0
PROGRAM TOTAL 49.174 3,063,365 0 0
Form F-195 Page 2 of 27 GF9-301-01
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:36 AM
Ferndale School District No.502
SALARY EXHIBIT -- CLASSIFIED EMPLOYEES
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
3/ Use three decimal places.
Form F-195 Page 3 of 27
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:36 AM
Ferndale School District No.502
SALARY EXHIBIT -- CLASSIFIED EMPLOYEES
PROGRAM 02 - Alternative Learning Experience
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
RATE RATE
**** NO CLASSIFIED SALARY DATA FOR THIS PROGRAM ****
0 0
0 0
0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
3/ Use three decimal places.
Form F-195 Page 4 of 27 GF9-301-02
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:36 AM
Ferndale School District No.502
SALARY EXHIBIT -- CLASSIFIED EMPLOYEES
PROGRAM 03 - Basic Education - Dropout Reengagement
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
RATE RATE
**** NO CLASSIFIED SALARY DATA FOR THIS PROGRAM ****
0 0
0 0
0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
3/ Use three decimal places.
Form F-195 Page 5 of 27 GF9-301-03
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:36 AM
Ferndale School District No.502
SALARY EXHIBIT -- CLASSIFIED EMPLOYEES
PROGRAM 21 - Special Education, Supplemental, State
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
3/ Use three decimal places.
Form F-195 Page 6 of 27 GF9-301-21
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:36 AM
Ferndale School District No.502
SALARY EXHIBIT -- CLASSIFIED EMPLOYEES
PROGRAM 24 - Special Education, Supplemental, Federal
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
29-27-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 3,164 0 0
ACTIVITY CODE 27 TOTAL 1.184 53,409 0 0
PROGRAM TOTAL 1.184 53,409 0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
31-27-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 1,205 0 0
ACTIVITY CODE 27 TOTAL 0.678 29,518 0 0
PROGRAM TOTAL 1.137 51,359 0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
PROGRAM 34 - Middle School Career and Technical Education, State
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
RATE RATE
**** NO CLASSIFIED SALARY DATA FOR THIS PROGRAM ****
0 0
0 0
0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
3/ Use three decimal places.
Form F-195 Page 10 of 27 GF9-301-34
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:36 AM
Ferndale School District No.502
SALARY EXHIBIT -- CLASSIFIED EMPLOYEES
PROGRAM 38 - Vocational, Federal
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
38-27-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 1,276 0 0
ACTIVITY CODE 27 TOTAL 0.542 17,940 0 0
PROGRAM TOTAL 0.542 17,940 0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
51-27-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 438 0 0
51-27-960 PROFESSIONAL 0.497 1,034.00 34.23 34.23 34.23 35,394 0 0
ACTIVITY CODE 27 TOTAL 0.631 41,506 0 0
PROGRAM TOTAL 1.031 62,117 0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
PROGRAM 52 - Other Title Grants under ESEA-Federal
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
RATE RATE
**** NO CLASSIFIED SALARY DATA FOR THIS PROGRAM ****
0 0
0 0
0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
3/ Use three decimal places.
Form F-195 Page 13 of 27 GF9-301-52
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:36 AM
Ferndale School District No.502
SALARY EXHIBIT -- CLASSIFIED EMPLOYEES
PROGRAM 53 - Migrant ESEA Migrant, Federal
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
RATE RATE
53-21-960 PROFESSIONAL 0.143 297.00 32.64 32.64 32.64 9,694 0 0
ACTIVITY CODE 21 TOTAL 0.143 9,694 0 0
53-24-960 PROFESSIONAL 0.571 1,188.00 32.64 32.64 32.64 38,776 0 0
ACTIVITY CODE 24 TOTAL 0.571 38,776 0 0
PROGRAM TOTAL 0.714 48,470 0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
PROGRAM 55 - Learning Assistance Program (LAP), State
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
3/ Use three decimal places.
Form F-195 Page 16 of 27 GF9-301-58
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:36 AM
Ferndale School District No.502
SALARY EXHIBIT -- CLASSIFIED EMPLOYEES
PROGRAM 65 - Transitional Bilingual, State
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
65-27-913 AIDES NOT TIME 0.000 0.00 0.00 0.00 0.00 5,748 0 0
ACTIVITY CODE 27 TOTAL 2.264 101,337 0 0
PROGRAM TOTAL 2.500 112,188 0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
RATE RATE
68-27-960 PROFESSIONAL 0.723 1,504.00 30.30 30.30 30.30 45,571 0 0
ACTIVITY CODE 27 TOTAL 0.723 45,571 0 0
PROGRAM TOTAL 0.723 45,571 0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
RATE RATE
69-24-960 PROFESSIONAL 0.738 1,536.00 35.82 35.82 35.82 55,020 0 0
69-24-963 PROFESSIONAL NOT TIME 0.000 0.00 0.00 0.00 0.00 5,750 0 0
ACTIVITY CODE 24 TOTAL 0.738 60,770 0 0
PROGRAM TOTAL 0.738 60,770 0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
RATE RATE
**** NO CLASSIFIED SALARY DATA FOR THIS PROGRAM ****
0 0
0 0
0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
3/ Use three decimal places.
Form F-195 Page 20 of 27 GF9-301-71
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:36 AM
Ferndale School District No.502
SALARY EXHIBIT -- CLASSIFIED EMPLOYEES
PROGRAM 74 - Highly Capable
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
RATE RATE
**** NO CLASSIFIED SALARY DATA FOR THIS PROGRAM ****
0 0
0 0
0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
3/ Use three decimal places.
Form F-195 Page 21 of 27 GF9-301-74
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:36 AM
Ferndale School District No.502
SALARY EXHIBIT -- CLASSIFIED EMPLOYEES
PROGRAM 79 - Instructional Programs, Other
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
RATE RATE
**** NO CLASSIFIED SALARY DATA FOR THIS PROGRAM ****
0 0
0 0
0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
3/ Use three decimal places.
Form F-195 Page 22 of 27 GF9-301-79
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:36 AM
Ferndale School District No.502
SALARY EXHIBIT -- CLASSIFIED EMPLOYEES
PROGRAM 89 - Other Community Services
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
RATE RATE
**** NO CLASSIFIED SALARY DATA FOR THIS PROGRAM ****
0 0
0 0
0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
3/ Use three decimal places.
Form F-195 Page 23 of 27 GF9-301-89
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:36 AM
Ferndale School District No.502
SALARY EXHIBIT -- CLASSIFIED EMPLOYEES
PROGRAM 97 - District-wide Support
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
RATE RATE
98-41-943 OFFICE/CLERICAL NOT TIME 0.000 0.00 0.00 0.00 0.00 1,816 0 0
98-41-993 DIRECTOR/SUPERVISOR NOT TIME 0.000 0.00 0.00 0.00 0.00 450 0 0
98-44-973 SERVICE WORKERS NOT TIME 0.000 0.00 0.00 0.00 0.00 35,572 0 0
ACTIVITY CODE 44 TOTAL 12.338 574,207 0 0
PROGRAM TOTAL 14.369 695,097 0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
TOTAL CENTRAL ADMINISTRATION 4,810,498 7.02 5,079,614 6.46 4,838,002 6.53
TOTAL EXPENDITURES 68,567,969 100.00 78,647,615 100.00 74,037,551 100.00
Form F-195 Page 2 of 2 GF11
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:38 AM
Ferndale School District No.502
REVENUE WORK SHEET--GENERAL FUND--LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX
Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation for the Timber Excise Tax collection (Revenue Account 1500) is necessary to estimate the Net Excess Levy Collection. The Net Excess Levy equals the Excess Levy Amount minus the sum of the Timber Levy.
PART I: LOCAL PROPERTY TAX COLLECTIONS
1) 2) 3) 4) 5) Excess Levy Amount Est. Timber Levy Net Levy Amount
Col.1 - Col.2) Collection % 1/ Amount Budgeted
Col.3 x Col.4)
Fall 2020 12,792,522 237 12,792,285 39.21 5,015,855
Spring 2021 0 473 -473 0.00 0
1100 TOTAL LOCAL TAXES: 5,015,855
PART II: TIMBER EXCISE TAX
1) 2) 3) 4) 5) Timber Assessed Valuation /3
$ Per Thousand /2 Est Timber Levy Col.1 x Col.2)
Collection % Amount Budgeted Col.3 x Col.4)
Fall 2020 614,788 0.385 237 0.00 XXXXX
Spring 2021 614,788 0.769 473 100.00 473
1500 TIMBER EXCISE TAXES: 473
1/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages.
2/ Dollars per thousand is same as dollars per thousand used for excess levy (use a three-decimal rate).
3/ Use 50% timber assessed valuation or 80% Assessed Valuation of Timber Roll.
Form F-195 Page 1 of 1 GF13
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:39 AM
Ferndale School District No.502
GENERAL FUND - LONG-TERM FINANCING - CONDITIONAL SALES CONTRACTS AND NOTES 1/
A. 1) Assets Purchased by CONDITIONAL SALES CONTRACTS (RCW 28A.335.170) in prior years
2) Length of Contract months)
0
3) Outstanding Balance at Sept 1,2020
0
4) Principal Payments in FY 2020-2021
0
5) Interest Payments in FY 2020-2021
0
6) Outstanding Balance at Aug 31, 2021 Col.3-Col.4)
0
A. TOTAL 0 0 0 0
B. Assets to be purchased by CONDITIONAL SALES CONTRACTS AND NOTES in new FY
Length of Contract months)
0
Amount of Contract Purchase less Down Pmts 2/
0
Prin. Pmts. in FY 2020-2021
0
Interest Payments in FY 2020-2021
0
Long-Term Financing Rev. Acct 9500 (Col.3)
0
B. TOTAL 0 0 0 0 4/
C. TOTAL for Both Sections (A+B) 0 3/ 0 3/ 0
1/ Please refer to the Accounting Manual for School Districts, Chapter 3, page 24 for further information.
2/ Budget expenditure(s) in appropriate program matrix pages.
3/ Budget as part of Program 97, Districtwide Support, Activity 83, Other Interest, or Activity 84, Debt Principal, as appropriate.
4/ Budget as Other Financing Source in Revenue Account 9500 on page GF4.
Form F-195 Page 1 of 1 GF14
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:40 AM
Ferndale School District No. 502
SUMMARY OF FTE CERTIFICATED AND CLASSIFIED STAFF COUNTS BY ACTIVITY
1) 2) 3) 4) No. of FTE Certificated
% to Total
No. of FTE Classified
% to Total
ACTIVITY Staff Staff
TEACHING ACTIVITIES
27 | Teaching 245.888 83.64 64.767 32.87
28 | Extracuricular 1.000 0.34 0.000 0.00
TOTAL TEACHING ACTIVITES 246.888 83.98 64.767 32.87
TEACHING SUPPORT
22 | Learning Resources 0.000 0.00 4.366 2.22
24 | Guidance and Counseling 8.000 2.72 3.834 1.95
25 | Pupil Management and Safety 0.000 0.00 7.453 3.78
TOTAL CENTRAL ADMINISTRATION 4.000 1.36 25.386 12.89
TOTAL FTE STAFF 293.998 100.00 197.019 100.00
NOTE: Activities 29, 42, 43, 49, 56, 59, 68, 83, 84, and 85 are not included because there should not be personnel charged to these activities.
Form F-195 Page 2 of 2 GF15
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:41 AM
Ferndale School District No.502
SUMMARY OF ASSOCIATED STUDENT BODY FUND BUDGET
1) 2) 3) Actual Budget Budget 2018-2019 2019-2020 2020-2021
REVENUES
100 | General Student Body 202,954 235,466 202,400
200 | Athletics 84,274 103,300 113,300
300 | Classes 2,911 6,000 6,000
400 | Clubs 361,874 392,550 382,600
600 | Private Moneys 8,531 10,100 10,000
A. TOTAL REVENUES 660,544 747,416 714,300
EXPENDITURES
100 | General Student Body 144,354 165,516 175,800
200 | Athletics 91,689 129,350 109,000
300 | Classes 1,908 4,750 0
400 | Clubs 360,602 387,650 359,500
600 | Private Moneys 5,152 10,000 14,000
B. TOTAL EXPENDITURES 603,704 697,266 658,300
C. EXCESS OF REVENUES OVER (UNDER) EXPENDURES (A-B) 56,840 50,150 56,000
BEGINNING FUND BALANCE
G.L.810 Restricted for Other Items 0 0 0
G.L.819 Restricted for Fund Purposes 357,480 450,050 381,110
G.L.840 Nonspendable Fund Balance-Inventory & Prepaid Items 332 0 33,541
G.L.850 Restricted for Uninsured Risks 0 0 0
G.L.870 Committed to Other Purposes 0 0 0
G.L.889 Assigned to Fund Purposes XXXXX 0 0
G.L.890 Unassigned Fund Balance 0 0 0
D. TOTAL BEGINNING FUND BALANCE 357,812 450,050 414,651
E. G.L. 898 PRIOR YEAR CORRECTIONS OR RESTATEMENTS (+or-) XXXXX XXXXX
ENDING FUND BALANCE
G.L.810 Restricted for Other Items 0 0 0
G.L.819 Restricted for Fund Purposes 381,110 500,200 460,651
G.L.840 Nonspendable Fund Balance-Inventory & Prepaid Items 33,541 0 10,000
G.L.850 Restricted for Uninsured Risks 0 0 0
G.L.870 Committed to Other Purposes 0 0 0
G.L.889 Assigned to Fund Purposes XXXXX 0 0
G.L.890 Unassigned Fund Balance 0 0 0
F. TOTAL ENDING FUND BALANCE (C+D) 1/ 414,651 500,200 470,651
Form F-195 Page 1 of 2 ASB1
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:41 AM
Ferndale School District No.502
SUMMARY OF ASSOCIATED STUDENT BODY FUND BUDGET
1/ Amount on Line F should be equal to or greater than all restricted fund balances.
Form F-195 Page 2 of 2 ASB1
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:41 AM
Ferndale School District No.502
SUMMARY OF DEBT SERVICE FUND BUDGET
REVENUES AND OTHER FINANCING SOURCES
1000 | Local Taxes
2000 | Local Nontax Support
3000 | State, General Purpose
5000 | Federal, General Purpose
9000 | Other Financing Sources
A. TOTAL REVENUES AND OTHER FINANCING SOURCES
EXPENDITURES
Matured Bond Expenditures
Interest on Bonds
Interfund Loan Interest
Bond Transfer Fees
Arbitrage Rebate
UnderWriter's Fees
B. TOTAL EXPENDITURES
C. OTHER FINANCING USES--TRANSFERS OUT (G.L.536)
D. OTHER FINANCING USES (G.L.535)
E. EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER / (UNDER) EXPENDITURES AND OTHER FINANCING USES (A-B-C-D)
BEGINNING FUND BALANCE
G.L.810 Restricted for Other Items
G.L.830 Restricted for Debt Service
G.L.835 Restricted for Arbitrage Rebate
G.L.870 Committed to Other Purposes
G.L.889 Assigned to Fund Purposes
G.L.890 Unassigned Fund Balance
F. TOTAL BEGINNING FUND BALANCE
G. G.L.898 PRIOR YEAR CORRECTIONS OR RESTATEMENTS(+OR-)
ENDING FUND BALANCE
G.L.810
G.L.830
G.L.835
G.L.870
G.L.889
1) 2) Actual Budget 2018-2019 2019-2020
3,750,322 5,653,147
32,789 8,000
0 0
0 0
1,290 0
3,784,401 5,661,147
3,070,000 3,270,000
480,338 1,963,293
0 0
0 0
0 0
0 0
3,550,338 5,233,293
0 0
0 0
234,063 427,854
0 0
2,308,104 2,706,371
0 0
0 0
0 0
0 0
2,308,104 2,706,371
XXXXX XXXXX
0 0
2,542,167 3,134,112
0 0
0 0
0 113
3) Budget 2020-2021
7,348,603
200,000
0
0
0
7,548,603
4,455,000
2,992,225
0
0
0
0
7,447,225
0
0
101,378
0
4,600,000
0
0
0
0
4,600,000
XXXXX
0
4,701,378
0
0
0
Restricted for Other Items
Restricted for Debt Service
Restricted for Arbitrage Rebate
Committed to Other Purposes
Assigned to Fund Purposes
Form F-195 Page 1 of 2 DS1
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:41 AM
Ferndale School District No.502
SUMMARY OF DEBT SERVICE FUND BUDGET
1) Actual 2018-2019
2) Budget 2019-2020
3) Budget 2020-2021
G.L.890 Unassigned Fund Balance 0 0
H. TOTAL ENDING FUND BALANCE (E+F, +OR-G) 2,542,167 3,134,225 4,701,378
Form F-195 Page 2 of 2 DS1
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:42 AM
Ferndale School District No.502
DEBT SERVICE FUND BUDGET--REVENUES AND OTHER FINANCING SOURCES
1) 2) 3) Actual Budget Budget 2018-2019 2019-2020 2020-2021
LOCAL TAXES
1100 | Local Property Taxes 3,749,489 5,652,201 7,347,657
1300 | Sale of Tax Title Property 0 0 0
1400 | Local in lieu of Taxes 0 0 0
1500 | Timber Excise Tax 833 946 946
1600 | County-Administered Forests 0 0 0
1900 | Other Local Taxes 0 0 0
1000 | TOTAL LOCAL TAXES 3,750,322 5,653,147 7,348,603
LOCAL SUPPORT NONTAX
2300 | Investment Earnings 32,789 8,000 200,000
2450 | Other Interest Earnings XXXXX XXXXX 0
2700 | Rentals and Leases 0 0 0
2900 | Local Support Nontax, Unassigned 0 0 0
2000 | TOTAL LOCAL NONTAX SUPPORT 32,789 8,000 200,000
STATE, GENERAL PURPOSE
3600 | State Forests 0 0 0
3900 | Other State General Purpose, Unassigned 0 0 0
3000 | TOTAL STATE, GENERAL PURPOSE 0 0 0
FEDERAL, GENERAL PURPOSE
5200 | General Purpose Direct Federal Grants, Unassigned 0 0 0
5300 | Impact Aid, Maintenance and Operation 0 0 0
5400 | Federal in lieu of Taxes 0 0 0
5500 | Federal Forests 0 0 0
5600 | Qualified Bond Interest Credit - Federal 0 0 0
5000 | TOTAL FEDERAL, GENERAL PURPOSE 0 0 0
OTHER FINANCING SOURCES
9100 | Sale of Bonds 1,290 0 0
9200 | Sale of Real Property 0 0 0
9600 | Sale of Refunding Bonds 0 0 0
9900 | Transfers 0 0 0
9901 | Transfers (local resources) XXXXX 0 0
9000 | TOTAL OTHER FINANCING SOURCES 1,290 0 0
TOTAL REVENUES AND OTHER FINANCING SOURCES 3,784,401 5,661,147 7,548,603
Form F-195 Page 1 of 1 DS2
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:43 AM
Ferndale School District No.502
REVENUE WORK SHEET--DEBT SERVICE FUND--LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX
Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation for the Timber Excise Tax collection (Revenue Account 1500) is necessary to estimate the Net Excess Levy Collection. The Net Excess Levy equals the Excess Levy Amount minus the sum of the Timber Levy.
PART I: LOCAL PROPERTY TAX COLLECTIONS
1) 2) 3) 4) 5) Excess Levy Amount Est. Timber Levy Net Levy Amount
Col.1 - Col.2) Collection % 1/ Amount Budgeted
Col.3 x Col.4)
Fall 2020 7,455,810 473 7,455,337 44.00 3,280,348
Spring 2021 7,533,000 946 7,532,054 54.00 4,067,309
1100 TOTAL LOCAL TAXES: 7,347,657
PART II: TIMBER EXCISE TAX
1) 2) 3) 4) 5) Timber Assessed Valuation
$ Per Thousand /2 Est Timber Levy Col.1 x Col.2)
Collection % Amount Budgeted Col.3 x Col.4)
Fall 2020 1,229,576 0.385 473 0.00 XXXXX
Spring 2021 1,229,576 0.769 946 100.00 946
1500 TIMBER EXCISE TAXES: 946
1/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages.
2/ Dollars per thousand is same as dollars per thousand used for excess levy (use a three-decimal rate).
Form F-195 Page 1 of 1 DS3
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:44 AM
Ferndale School District No.502
DEBT SERVICE FUND BUDGET DETAIL OF OUTSTANDING BONDS
A. VOTED BONDS
Date of Issue 1/ Amount of Original Issue Estimated Amount Outstanding September 1,2020
08-28-2012 9,240,000 8,440,000
02-06-2013 8,880,000 2,585,000
07-09-2019 39,970,000 39,970,000
08-10-2020 32,500,000 32,500,000
TOTAL VOTED BONDS 90,590,000 83,495,000
B. NONVOTED BONDS
Date of Issue 1/ Amount of Original Issue Estimated Amount Outstanding September 1,2020
TOTAL ALL BONDS 90,590,000 83,495,000 2/
1/ Include only bond issues for which debt service costs are included on page DS1. Please list in Sections A and B above the outstanding bond issues in date order, beginning with the earliest issue.
2/ Total estimated bonds outstanding as of September 1 should agree with County Treasurer's amount outstanding as of June 30, plus estimated July and August issues, less estimated July and August redemption.
Form F-195 Page 1 of 1 DS4
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:45 AM
Ferndale School District No.502
SUMMARY OF CAPITAL PROJECTS FUND BUDGET
1) 2) 3) Actual Budget Budget 2018-2019 2019-2020 2020-2021
REVENUES AND OTHER FINANCING SOURCES
1000 | Local Taxes 535 0 0
2000 | Local Nontax Support 269,211 750,000 1,000,000
3000 | State, General Purpose 0 0 0
4000 | State, Special Purpose 0 0 0
5000 | Federal, General Purpose 0 0 0
6000 | Federal, Special Purpose 0 0 0
7000 | Revenues from Other School Districts 0 0 0
8000 | Revenues from Other Entities 0 0 0
9000 | Other Financing Sources 47,316,548 47,371,000 47,000,000
A. TOTAL REVENUES AND OTHER FINANCING SOURCES 47,586,294 48,121,000 48,000,000
EXPENDITURES
10 | Sites 181 8,500,000 11,500,000
20 | Buildings 160,517 38,000,000 56,000,000
30 | Equipment 0 500,000 1,500,000
40 | Energy 0 0 0
50 | Sales and Lease Expenditures 0 0 0
60 | Bond Issuance Expenditures 254,473 0 0
90 | Debt Expenditures XXXXX 0 0
B. TOTAL EXPENDITURES 415,171 47,000,000 69,000,000
C. OTHER FINANCING USES--TRANSFERS OUT (G.L.536) 1/ 0 0 0
D. OTHER FINANCING USES (G.L.535) 2/ 0 0 0
E. EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) 47,171,123 1,121,000 -21,000,000 EXPENDITURES AND OTHER FINANCING USES (A-B-C-D)
BEGINNING FUND BALANCE
G.L.810 Restricted for Other Items 0 0 0
G.L.825 Restricted for Skill Center 0 0 0
G.L.830 Restricted for Debt Service 0 0 0
G.L.835 Restricted for Arbitrage Rebate 0 0 0
G.L.840 Nonspendable Fund Balance-Inventory & Prepaid Items 0 0
G.L.850 Restricted for Uninsured Risks 0 0 0
G.L.861 Restricted from Bond Proceeds 0 47,000,000 48,000,000
G.L.862 Committed from Levy Proceeds 734 0 0
G.L.863 Restricted from State Proceeds 0 0 0
Form F-195 Page 1 of 2 CP1
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:45 AM
Ferndale School District No.502
SUMMARY OF CAPITAL PROJECTS FUND BUDGET
1) 2) 3) Actual Budget Budget 2018-2019 2019-2020 2020-2021
G.L.864 Restricted from Federal Proceeds 0 0 0
G.L.865 Restricted from Other Proceeds 0 0 0
G.L.866 Restricted from Impact Fee Proceeds 92,705 200,000 410,000
G.L.867 Restricted from Mitigation Fee Proceeds 0 0 0
G.L.869 Restricted from Undistributed Proceeds 0 0 0
G.L.870 Committed to Other Purposes 0 0 0
G.L.889 Assigned to Fund Purposes 3,561,019 3,500,000 3,609,718
G.L.890 Unassigned Fund Balance 3,609,718 0 0
F. TOTAL BEGINNING FUND BALANCE 3,654,458 50,700,000 52,019,718
G. G.L.898 PRIOR YEAR CORRECTIONS OR RESTATEMENTS(+ OR -) XXXXX XXXXX XXXXX
ENDING FUND BALANCE
G.L.810 Restricted for Other Items 0 0 0
G.L.825 Restricted for Skill Center 0 0 0
G.L.830 Restricted for Debt Service 0 0 0
G.L.840 Nonspendable Fund Balance-Inventory & Prepaid Items 0 0 0
G.L.835 Restricted for Arbitrage Rebate 0 0 0
G.L.850 Restricted for Uninsured Risks 0 0 0
G.L.861 Restricted from Bond Proceeds 46,945,895 45,000,000 30,000,000
G.L.862 Committed from Levy Proceeds 0 0 0
G.L.863 Restricted from State Proceeds 0 0 0
G.L.864 Restricted from Federal Proceeds 0 0 0
G.L.865 Restricted from Other Proceeds 0 0 0
G.L.866 Restricted from Impact Fee Proceeds 269,968 0 300,000
G.L.867 Restricted from Mitigation Fee Proceeds 0 0 0
G.L.869 Restricted from Undistributed Proceeds 0 0 0
G.L.870 Committed to Other Purposes 0 0 0
G.L.889 Assigned to Fund Purposes 3,609,718 6,821,000 719,718
G.L.890 Unassigned Fund Balance 0 0
H. TOTAL ENDING FUND BALANCE (E+F, +OR-G) 3/ 50,825,581 51,821,000 31,019,718
1/ G.L. 536 is an account that is used to summarize actions for other financing uses--transfers out.
2/ G.L.535 is an account that is used to summarize actions for other financing uses such as long-term financing and debt extingishments. Nonvoted debts may be serviced in the Debt Service Fund (DSF) rather than in the fund that received the debt proceeds. In order to provide the resources to retire the debt, a transfer is used by the General Fund, Capital Projects Fund, or Transportation Vehicle Fund to transfer resources to the DSF.
3/ Line H must be equal to or greater than all restricted fund balances.
Form F-195 Page 2 of 2 CP1
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:45 AM
Ferndale School District No.502
CAPITAL PROJECTS FUND BUDGET--REVENUES AND OTHER FINANCING SOURCES
1) 2) 3) Actual Budget Budget 2018-2019 2019-2020 2020-2021
LOCAL TAXES
1100 | Local Property Tax 535 0 0
1300 | Sale of Tax Title Property 0 0 0
1400 | Local in lieu of Taxes 0 0 0
1500 | Timber Excise Tax 0 0 0
1600 | County-Administered Forests 0 0 0
1900 | Other Local Taxes 0 0 0
1000 | TOTAL LOCAL TAXES 535 0 0
LOCAL SUPPORT NONTAX
2200 | Sales of Goods, Supplies, and Services, Unassigned 0 0 0
2000 | TOTAL LOCAL NONTAX SUPPORT 269,211 750,000 1,000,000
STATE, GENERAL PURPOSE
3600 | State Forests 0 0 0
3900 | Other State General Purpose, Unassigned 0 0 0
3000 | TOTAL STATE, GENERAL PURPOSE 0 0 0
STATE, SPECIAL PURPOSE
4100 | Special Purpose, Unassigned 0 0 0
4130 | State Matching Funding Assistance, Paid Direct to 0 0 0 Districts
4230 | State Matching Funding Assistance, Paid Direct to 0 0 0 Contractors
4300 | Other State Agencies, Unassigned 0 0 0
4330 | State Matching Funding Assistance - - Other 0 0 0
4000 | TOTAL STATE, SPECIAL PURPOSE 0 0 0
FEDERAL, GENERAL PURPOSE
5200 | General Purpose Direct Federal Grants, Unassigned 0 0 0
Form F-195 Page 1 of 2 CP3
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:45 AM
Ferndale School District No.502
CAPITAL PROJECTS FUND BUDGET--REVENUES AND OTHER FINANCING SOURCES
1) 2) 3) Actual Budget Budget 2018-2019 2019-2020 2020-2021
5300 | Impact Aid, Maintenance and Operation 0 0 0
5400 | Federal in lieu of Taxes 0 0 0
5500 | Federal Forests 0 0 0
5600 | Qualified Bond Interest Credit-Federal 0 0 0
5000 | TOTAL FEDERAL, GENERAL PURPOSE 0 0 0
FEDERAL, SPECIAL PURPOSE
6140 | Impact Aid-Construction 0 0 0
6200 | Direct Special Purpose Grants 0 0 0
6240 | Impact Aid-Construction 0 0 0
6300 | Federal Grants Through Other Agencies, Unassigned 0 0 0
6340 | Impact Aid-Construction 0 0 0
6000 TOTAL FEDERAL, SPECIAL PURPOSE 0 0 0
REVENUES FROM OTHER SCHOOL DISTRICTS
7100 | Program Participation, Unassigned 0 0 0
7000 | TOTAL REVENUES FROM OTHER SCHOOL DISTRICTS 0 0 0
REVENUES FROM OTHER ENTITIES
8100 | Governmental Entities 0 0 0
8500 | Nonfederal ESD 0 0 0
8000 TOTAL REVENUES FROM OTHER ENTITES 0 0 0
OTHER FINANCING SOURCES
9100 | Sale of Bonds 47,316,548 47,371,000 47,000,000
9200 | Sale of Real Property 0 0 0
9300 | Sale of Equipment 0 0 0
9400 | Compensated Loss of Fixed Assets 0 0 0
9500 | Long-Term Financing 0 0 0
9900 | Transfers 0 0 0
9901 | Transfers (local resources) XXXXX 0 0
9000 TOTAL OTHER FINANCING SOURCES 47,316,548 47,371,000 47,000,000
TOTAL REVENUES AND OTHER FINANCING SOURCES 47,586,294 48,121,000 48,000,000
Form F-195 Page 2 of 2 CP3
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:46 AM
Ferndale School District No.502
REVENUE WORK SHEET--CAPITAL PROJECTS FUND--LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX
Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation for the Timber Excise Tax collection (Revenue Account 1500) is necessary to estimate the Net Excess Levy Collection. The Net Excess Levy equals the Excess Levy Amount minus the sum of the Timber Levy.
PART I: LOCAL PROPERTY TAX COLLECTIONS
1) 2) 3) 4) 5) Excess Levy Amount Est. Timber Levy Net Levy Amount
Col.1 - Col.2) Collection % 1/ Amount Budgeted
Col.3 x Col.4)
Fall 2020 0 0 0 0.00 0
Spring 2021 0 0 0 0.00 0
1100 TOTAL LOCAL TAXES: 0
PART II: TIMBER EXCISE TAX
1) 2) 3) 4) 5) Timber Assessed Valuation
$ Per Thousand /2 Est Timber Levy Col.1 x Col.2)
Collection % Amount Budgeted Col.3 x Col.4)
Fall 2020 0 0.000 0 0.00 XXXXX
Spring 2021 0 0.000 0 100.00 0
1500 TIMBER EXCISE TAXES: 0
1/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages.
2/ Dollars per thousand is same as dollars per thousand used for excess levy (use a three-decimal rate).
Form F-195 Page 1 of 1 CP5
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:47 AM
Ferndale School District No.502
CAPITAL PROJECTS FUND--PROJECT DESCRIPTION FOR FY 2020-2021
50) 60) 35) Sales and Bond
Project Description TOTAL 10) Sites
20) Buildings
30) Equipment
Instruction Technology
40) Energy
Lease Expenditure
Issuance Expenditure
90) Debt
FERNDALE HIGH SCHOOL 65,000,000 8,500,000 56,000,000 500,000 0 0 0 0 0
**** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM ****
0 0 0 0
0 0
1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff.
2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate.
3/ Use three decimal places.
Form F-195 Page 1 of 1 CP-7
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:49 AM
Ferndale School District No.502
SALARY EXHIBIT -- CLASSIFIED EMPLOYEES
PROGRAM CP - Capital Projects
ACTIVITY CODE TITLE OF POSITION FTE 1/, NUMBER OF HIGH LOW AVERAGE TOTAL ANNUAL ANNUAL STATE ANNUAL LOCAL 3/ HOURS HOURLY HOURLY HOURLY RATE SALARY 2/ SALARY SALARY
RATE RATE
**** NO CLASSIFIED SALARY DATA FOR THIS PROGRAM ****
0 0
0 0
0 0
1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the amount of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions and vocationally-technical staff.
2/ Except for subtotals and totals, total annual salary must equal the number of hours times the average hourly rate of pay.
3/ Use three decimal places.
Form F-195 Page 1 of 1 CP-8
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:50 AM
Ferndale School District No.502
CAPITAL PROJECTS FUND - LONG-TERM FINANCING - CONDITIONAL SALES CONTRACTS AND NOTES 1/
A. 1) Assets Purchased by CONDITIONAL SALES CONTRACTS (RCW 28A.335.170) in prior years
2) Length of Contract months)
0
3) Outstanding Balance at Sept 1,2020
0
4) Principal Payments in FY 2020-2021
0
5) Interest Payments in FY 2020-2021
0
6) Outstanding Balance at Aug 31, 2021 Col.3-Col.4)
0
A. TOTAL 0 0 0 0
B. Assets to be purchased by CONDITIONAL SALES CONTRACTS AND NOTES in new FY
Length of Contract months)
0
Amount of Contract Purchase less Down Pmts 2/
0
Prin. Pmts. in FY 2020-2021
0
Interest Payments in FY 2020-2021
0
Long-Term Financing Rev. Acct 9500 (Col.3)
0
B. TOTAL 0 0 0 0 4/
C. TOTAL for Both Sections (A+B) 0 3/ 0 3/ 0
1/ Please refer to the Accounting Manual for School Districts, Chapter 3, page 24 for further information.
2/ Budget expenditure(s) in appropriate expenditure type on Page CP6.
3/ Budget as part of Expenditure (90) - Debt on Page CP6.
4/ Budget as Other Financing Source in Revenue Account No. 9500 on CP3.
Form F-195 Page 1 of 1 CP9
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:50 AM
Ferndale School District No.502
SUMMARY OF TRANSPORTATION VEHICLE FUND BUDGET
1) 2) 3) Actual Budget Budget 2018-2019 2019-2020 2020-2021
REVENUES AND OTHER FINANCING SOURCES
1100 | Local Property Tax 0 0 0
1300 | Sale of Tax Title Property 0 0 0
1400 | Local in lieu of Taxes 0 0 0
1500 | Timber Excise Tax 0 0 0
1600 | County-Administered Forests 0 0 0
1900 | Other Local Taxes 0 0 0
2200 | Sales of Goods, Supplies, and Services, Unassigned 0 0 0
34 Transportation Equimpment Major Repair - formerly Act 58 Contract Purchases/Rebuilding of Transportation Equipment
61 Bond/Levy Issuance and/or Election
91 Principal - formerly Act 84
92 Interest 1/ - formerly Act. 83
93 Arbitrage Rebate
D. TOTAL EXPENDITURES
E. OTHER FINANCING USES--TRANSFERS OUT (G.L.536) 2/
F. OTHER FINANCING USES (G.L.535) 3/
G. EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (C-D-E-F)
BEGINNING FUND BALANCE
G.L.810 Restricted for Other Items
G.L.819 Restricted for Fund Purposes
G.L.830 Restricted for Debt Service
G.L.835 Restricted for Arbitrage Rebate
G.L.850 Restricted for Uninsured Risks
G.L.870 Committed to Other Purposes
G.L.889 Assigned to Fund Purposes
G.L.890 Unassigned Fund Balance
H. TOTAL BEGINNING FUND BALANCE
I. G.L.898 PRIOR YEAR CORRECTIONS OR RESTATEMENTS(+OR-)
ENDING FUND BALANCE
G.L.810
G.L.819
G.L.830
G.L.835
G.L.850
G.L.870
G.L.889
Restricted for Other Items
Restricted for Fund Purposes
Restricted for Debt Service
Restricted for Arbitrage Rebate
Restricted for Uninsured Risks
Committed to Other Purposes
Assigned to Fund Purposes
1) Actual 2018-2019
0
391,958
2) Budget 2019-2020
0
380,000
556,501 1,100,000
0 0
0
0
0
0
556,501
0
0
-164,543
0
0
0
0
1,100,000
0
0
-720,000
0
1,469,185
0
0
0
0
0
1,469,185
XXXXX
0
1,299,524
0
0
0
0
0
0
1,299,524
XXXXX
0
1,304,642
0
0
0
0
0
0
579,524
0
0
0
0
0
3) Budget 2020-2021
0
372,397
1,100,000
0
0
0
0
0
1,100,000
0
0
-727,603
0
1,304,642
0
0
0
0
0
0
1,304,642
XXXXX
0
577,039
0
0
0
0
0
Form F-195 Page 2 of 3 TVF1
DRAFT
FY 2020-2021 Continued Run: 7/29/2020 9:21:50 AM
Ferndale School District No.502
SUMMARY OF TRANSPORTATION VEHICLE FUND BUDGET
1) 2) 3) Actual Budget Budget 2018-2019 2019-2020 2020-2021
G.L.890 Unassigned Fund Balance 0 0 0
J. TOTAL ENDING FUND BALANCE (G+H, +OR-I) 4/ 1,304,642 579,524 577,039
1/ Includes interest portion of purchase contracts.
2/ G.L. 536 is an account that is used to summarize actions for other financing uses--transfers out.
3/ G.L.535 is an account that is used to summarize actions for other financing uses such as long-term financing and debt extingishments. Nonvoted debts may be serviced in the Debt Service Fund (DSF) rather than in the fund that received the debt proceeds. In order to provide the resources to retire the debt, a transfer is used by the General Fund, Capital Projects Fund, or Transportation Vehicle Fund to transfer out resources to the DSF.
4/ Amount on Line J must be equal to or greater than all restricted fund balances.
Form F-195 Page 3 of 3 TVF1
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:51 AM
Ferndale School District No.502
REVENUE WORK SHEET--TRANSPORTATION VEHICLE FUND--LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX
Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation for the Timber Excise Tax collection (Revenue Account 1500) is necessary to estimate the Net Excess Levy Collection. The Net Excess Levy equals the Excess Levy Amount minus the sum of the Timber Levy.
PART I: LOCAL PROPERTY TAX COLLECTIONS
1) 2) 3) 4) 5) Excess Levy Amount Est. Timber Levy Net Levy Amount
Col.1 - Col.2) Collection % 1/ Amount Budgeted
Col.3 x Col.4)
Fall 2020 0 0 0 0.00 0
Spring 2021 0 0 0 0.00 0
1100 TOTAL LOCAL TAXES: 0
PART II: TIMBER EXCISE TAX
1) 2) 3) 4) 5) Timber Assessed Valuation
$ Per Thousand /2 Est Timber Levy Col.1 x Col.2)
Collection % Amount Budgeted Col.3 x Col.4)
Fall 2020 0 0.000 0 0.00 XXXXX
Spring 2021 0 0.000 0 100.00 0
1500 TIMBER EXCISE TAXES: 0
1/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages.
2/ Dollars per thousand is same as dollars per thousand used for excess levy (use a three-decimal rate).
Form F-195 Page 1 of 1 TVF3
DRAFT
FY 2020-2021 Run: 7/29/2020 9:21:52 AM
Ferndale School District No.502
TRANSPORTATION VEHICLE FUND - LONG-TERM FINANCING - CONDITIONAL SALES CONTRACTS AND NOTES 1/
A. 1) Assets Purchased by CONDITIONAL SALES CONTRACTS (RCW 28A.335.170) in prior years
2) Length of Contract months)
0
3) Outstanding Balance at Sept 1,2020
0
4) Principal Payments in FY 2020-2021
0
5) Interest Payments in FY 2020-2021
0
6) Outstanding Balance at Aug 31, 2021 Col.3-Col.4)
0
A. TOTAL 0 0 0 0
B. Assets to be purchased by CONDITIONAL SALES CONTRACTS AND NOTES in new FY
Length of Contract months)
0
Amount of Contract Purchase less Down Pmts 2/
0
Prin. Pmts. in FY 2020-2021
0
Interest Payments in FY 2020-2021
0
Long-Term Financing Rev. Acct 9500 (Col.3)
0
B. TOTAL 0 0 0 0 4/
C. TOTAL for Both Sections (A+B) 0 3/ 0 3/ 0
1/ Please refer to the Accounting Manual for School Districts, Chapter 3, page 24 for further information.
2/ Budget expenditures on Page TVF 1 under 34 - Transportation Equipment Major Equipment
3/ Budget as part of 91 Principal or 92 Interest, as appropriate.
4/ Budget as Other Financing Source in Revenue Account 9500 on Page TVF1.