School Corporation Expenditures by HB 1006 Expenditure Categories

Biannual Financial Report Data

Elkhart Community Schools (2305)

10 Year 1 Year
1006 Category Account FY 1997 FY 2006 FY 2007 Increase Increase
Student Academic Achievement
11050 Full Day Kindergarten $0 $170,527 $185,174 n/a 9%
11100 Elementary $13,697,815 $18,321,300 $19,274,654 41% 5%
11200 Middle/Junior High $4,720,845 $5,549,629 $5,399,993 14% -3%
11300 High School $6,937,679 $9,147,784 $9,470,789 37% 4%
11510 Cooperative Education $60,291 $0 $0 -100% n/a
11610 Elementary $0 $62,000 $63,860 n/a 3%
11620 Middle/Junior High $0 $34,688 $36,232 n/a 4%
11630 High School $0 $730,917 $736,059 n/a 1%
11900 Other Regular Programs $849,916 $0 $0 -100% n/a
11910 Competency Testing $585,325 $2,473,357 $2,378,109 306% -4%
12100 Gifted and Talented $222,308 $286,884 $344,154 55% 20%
12210 Mild Mental Handicap $950,546 $1,809,704 $1,860,834 96% 3%
12220 Moderate Mental Handicap $251,612 $623,913 $659,598 162% 6%
12230 Mental Handicap $228,671 $484,041 $498,227 118% 3%
12320 Multiple Handicap $244,430 $535,782 $586,456 140% 9%
12350 Homebound $117,839 $193,488 $333,907 183% 73%
12410 Emotional Handicap - Full Time $660,992 $1,364,848 $1,435,806 117% 5%
12510 Communication Disorder $78,823 $1,226,446 $1,179,839 > 500% -4%
12520 Compensatory $133,150 $147,542 $164,680 24% 12%
12610 Learning Disability - Full Time $1,222,436 $1,807,015 $1,833,800 50% 1%
12710 Equal Opportunity At Risk $289,558 $437,317 $494,764 71% 13%
12810 Special Education Preschool $283,935 $594,181 $660,280 133% 11%
12900 Other Special Programs $171,466 $0 $0 -100% n/a
13100 Adult Basic Education $291,635 $390,879 $412,303 41% 5%
13300 Occupational Programs $201,405 $156,890 $144,152 -28% -8%
13600 Special Interest Programs $0 $972,983 $992,791 n/a 2%
14100 Elementary $137,617 $282,046 $91,573 -33% -68%
14200 Middle/Junior High $76,880 $132,319 $82,957 8% -37%
14300 High School $231,016 $323,875 $336,310 46% 4%
16100 Remediation Testing $298,267 $10,301 $26,162 -91% 154%
16200 Preventive Remediation $148,372 $619,795 $543,794 267% -12%
21520 Speech Pathology Services $434,606 $750,540 $849,022 95% 13%
22210 Service Area Direction $107,374 $61,394 $64,298 -40% 5%
22220 School Library $570,209 $487,324 $623,481 9% 28%
22230 Audiovisual $151,426 $113,272 $127,464 -16% 13%
22240 Education Television $16,787 $15,569 $21,780 30% 40%
22250 Computer Assisted Instruction Services $0 $0 $0 n/a n/a
22290 Other Education Media Services $0 $0 $0 n/a n/a
24100 Office of the Principal Services $2,745,043 $4,019,794 $4,384,446 60% 9%

Office of Management and Budget

1 June 3, 2008
 School Corporation Expenditures by HB 1006 Expenditure Categories
Biannual Financial Report Data

Elkhart Community Schools (2305)

10 Year 1 Year
1006 Category Account FY 1997 FY 2006 FY 2007 Increase Increase
25820 Textbooks and Repairs $564,618 $1,488,174 $649,297 15% -56%
25840 Other Textbook Rental Services $73,289 $65,061 $68,363 -7% 5%
26497 Teachers Retirement Fund $1,243,121 $3,163,177 $3,291,417 165% 4%
41100 Transfer Tuition $63,174 $109,853 $71,878 14% -35%
41300 Area Vocational Schools $1,220,210 $1,714,112 $1,455,063 19% -15%
41400 Joint Services and Supply $76,870 $315,295 $271,245 253% -14%
Student Academic Achievement Total $40,359,556 $61,194,016 $62,105,011 54% 1%

Student Instructional Support

21110 Service Area Direction $253,248 $264,011 $276,186 9% 5%
21120 Attendance Services $131,803 $202,857 $158,371 20% -22%
21130 Social Work Services $82,506 $118,058 $125,154 52% 6%
21220 Counseling Services $1,358,716 $1,447,256 $1,330,890 -2% -8%
21250 Records Maintenance $1,464 $2,774 $8,464 478% 205%
21290 Other Guidance Services $8,000 $0 $0 -100% n/a
21340 Nurse Services $407,564 $590,453 $619,738 52% 5%
21420 Psychological Testing $276,642 $472,461 $479,400 73% 1%
21610 Service Area Direction $12,081 $411,151 $221,522 > 500% -46%
21690 Other Special Education Administration $195,431 $246,137 $275,375 41% 12%
22110 Service Area Direction $989,156 $2,049,359 $2,967,790 200% 45%
22120 Instruction & Curriculum Development $23,453 $0 $0 -100% n/a
23120 Service Area Assistants $31,449 $28,652 $27,191 -14% -5%
23190 Other Governing Body Services $14,074 $88,940 $18,889 34% -79%
23210 Office of the Superintendent $342,853 $505,959 $503,359 47% -1%
23220 Community Relations $514 $0 $0 -100% n/a
26420 Employment and Placement $221,403 $293,541 $282,093 27% -4%
26450 Health Services $36,968 $34,610 $55,987 51% 62%
26710 Technology Support and Maintenance $0 $3,176,357 $2,427,389 n/a -24%
Student Instructional Support Total $4,387,324 $9,932,577 $9,777,798 123% -2%

Overhead and Operational

23150 Legal Services $64,749 $56,518 $52,701 -19% -7%
23160 Promotion Expenses $0 $12,040 $13,906 n/a 16%
23230 Staff Relations and Negotiations $73,985 $95,501 $97,671 32% 2%
25110 Office of the Business Manager $409,649 $565,965 $1,009,428 146% 78%
25230 Receiving and Disbursing Funds $232 $961 $3,490 > 500% 263%
25291 Refund of Revenue $299,332 $770,658 $979,214 227% 27%
25293 Printed Forms $64,720 $47,995 $34,812 -46% -27%
25295 Bank Service Charge $25,655 $11,007 $8,296 -68% -25%
25299 Other $0 $1,068,415 $205,655 n/a -81%

Office of Management and Budget

2 June 3, 2008
 School Corporation Expenditures by HB 1006 Expenditure Categories
Biannual Financial Report Data

Elkhart Community Schools (2305)

10 Year 1 Year
1006 Category Account FY 1997 FY 2006 FY 2007 Increase Increase
25360 Rent of Buildings & Equipment $629,204 $1,252,328 $1,098,103 75% -12%
25410 Service Area Direction $107,514 $95,551 $129,596 21% 36%
25420 Maintenance of Buildings $5,646,310 $7,368,338 $7,791,141 38% 6%
25430 Maintenance of Grounds $53,518 $27,236 $65,746 23% 141%
25440 Maintenance of Equipment $444,500 $818,779 $1,123,158 153% 37%
25450 Vehicle Maintenance (other than buses) $143,408 $44,378 $79,157 -45% 78%
25470 Insurance (other than buses) $168,242 $412,904 $378,589 125% -8%
25510 Service Area Direction $217,838 $369,117 $411,535 89% 11%
25520 Vehicle Operation $1,978,235 $2,595,740 $2,770,611 40% 7%
25530 Monitoring Services $128,885 $236,514 $254,944 98% 8%
25540 Vehicle Servicing and Maintenance $959,536 $1,296,712 $1,290,825 35% 0%
25550 Purchase of School Buses $0 $977,785 $1,503,852 n/a 54%
25560 Insurance on Buses $82,926 $86,755 $129,558 56% 49%
25580 Contracted Transportation Services $39,315 $5,835 $2,392 -94% -59%
25590 Other Pupil Transportation Services $65,768 $133,868 $134,868 105% 1%
25610 Service Area Direction $67,511 $97,438 $81,627 21% -16%
25620 Food Preparation and Dispensing $2,919,894 $3,993,798 $4,269,582 46% 7%
25630 Food Delivery $54,602 $101,353 $107,803 97% 6%
25730 Warehousing and Distributing -$21,105 $318,593 $248,066 n/a -22%
26100 Direction of Central Support Services $0 $9,466 $0 n/a -100%
26300 Information Services $22,371 $92,450 $95,665 328% 3%
26495 Official Bonds $2,712 $2,190 $2,085 -23% -5%
26600 Data Processing $222,344 $94,955 $94,374 -58% -1%
33000 Civic Services $0 $211,630 $240,557 n/a 14%
34000 Athletic Coaches $418,760 $162,530 $904,034 116% 456%
39400 Latch Key Kids Program $14,731 $106,693 $115,915 > 500% 9%
39900 Other Community Services $75,091 $266,054 $275,861 267% 4%
52200 Temporary Loans, INTEREST ON DEBT $262,787 $520,705 $407,195 55% -22%
Overhead and Operational Total $15,643,220 $24,328,754 $26,412,015 69% 9%

Nonoperational
25320 Land Acquisition and Development $1,771 $369,594 $1,350,000 > 500% 265%
25330 Professional Services $917,716 $506,207 $581,880 -37% 15%
25340 Educational Specifications Development $55 $0 $0 -100% n/a
25350 Building Acquisition/Construction/Improvement $3,359,820 $2,254,591 $0 -100% -100%
25351 Building Acquisition/Construction/Improvement $2,309,986 $699,532 $8,951,269 288% > 500%
25355 Sports Facilities $0 $0 $0 n/a n/a
25380 Purchase of Mobile or Fixed Equipment $2,402,186 $910,709 $1,505,360 -37% 65%
25390 Other Facilities Acquisition & Construction $517,063 $316,308 $452,659 -12% 43%
51100 Bonds, PRINCIPAL OF DEBT $975,000 $1,525,600 $820,000 -16% -46%

Office of Management and Budget

3 June 3, 2008
 School Corporation Expenditures by HB 1006 Expenditure Categories
Biannual Financial Report Data

Elkhart Community Schools (2305)

10 Year 1 Year
1006 Category Account FY 1997 FY 2006 FY 2007 Increase Increase
51600 Other Tax Board Approved Debt, PRINCIPAL OF DE $0 $0 $201,661 n/a n/a
52100 Bonds, INTEREST ON DEBT $528,045 $219,279 $2,494,988 372% > 500%
53100 Buildings, LEASE RENTAL $3,989,435 $11,192,000 $8,660,100 117% -23%
53150 Buildings - Interest $0 $0 $3,542,500 n/a n/a
54200 Common School Fund, ADVANCEMENTS & OBLIGATIONS $260,481 $228,673 $315,081 21% 38%
Nonoperational Total $15,261,557 $18,222,493 $28,875,498 89% 58%

prorated
26491 PERF $983,274 $1,635,834 $1,673,808 70% 2%
26492 Social Security $3,362,975 $4,760,807 $5,020,141 49% 5%
26493 Workmen’s Compensation $200,039 $464,866 $517,032 158% 11%
26494 Group Insurance $8,488,867 $22,237,853 $22,875,237 169% 3%
26496 Unemployment Compensation $4,451 $94,314 $61,284 > 500% -35%
26498 Severance/Early Retirement Pay $0 $1,339,385 $25,055,469 n/a > 500%
prorated Total $13,039,606 $30,533,058 $55,202,972 323% 81%

Not Categorized
39000 Other Community Services $16,125 $0 $0 -100% n/a
Not Categorized Total $16,125 $0 $0 -100% n/a

FY97 % FY06 % FY07 %

10 Year 1 Year of Total of Total of Total
1006 Category FY1997 FY2006 FY2007 Increase Increase Exp Exp Exp
Student Academic Achievement $50,128,297 $84,429,377 $109,578,733 119% 30% 56.5% 58.5% 60.1%
Student Instructional Support $5,334,614 $12,208,100 $12,110,511 127% -1% 6.0% 8.5% 6.6%
Overhead and Operational $17,966,793 $29,350,929 $31,808,552 77% 8% 20.3% 20.4% 17.4%
Nonoperational $15,261,557 $18,222,493 $28,875,498 89% 58% 17.2% 12.6% 15.8%
Not Categorized $16,125 $0 $0
Grand Total $88,707,387 $144,210,899 $182,373,295 106% 26%

FY1997 FY2006 FY2007

Student Instructional Expenditures (Academic Achievement plus Support) 62.5% 67.0% 66.7%

Office of Management and Budget

4 June 3, 2008