SCHOOL DISTRICT BUDGET

2016 - 2017

SALMON SCHOOL DISTRICT

Name of School District

291

School District Number

LEMHI

County

SHERRI YBARRA

STATE SUPERINTENDENT OF PUBLIC INSTRUCTION

DEPARTMENT OF EDUCATION

P.O. BOX 83720

BOISE, 83720-0027

2016-2017 SCHOOL BUDGET

This document represents the Board of Trustees' estimate of revenues,

proposed expenditures and the fund balances of available school funds for the

2016-2017 fiscal year. The planning, preparation and presentation of the budget

has been directed by the Board of Trustees and the use of these resources will

enable the school district to accomplish its goals and objectives for the school

year.

In compliance with Section 33-801, Idaho Code, and the policy of the State

Superintendent of Public Instruction, this document has been presented at a

public hearing in the school district on ______and the Board of

Trustees formally adopted this budget on ______.

SIGNED:

______

SUPERINTENDENT OF SCHOOLS CHAIRPERSON OF THE BOARD

______

DATE

Copy on file in the Office of the

Superintendent of Public Instruction

CODE CONTENTS * BUDGET

INCLUDED

GENERAL FUND

100 General M & O ______

SPECIAL REVENUE FUNDS ______

220 Forest Reserve Fund ______

230-39 Special Project (Local) ______

240-49 Special Project (State) ______

250-89 Special Project (Federal) ______

290 Child Nutrition Fund ______

DEBT SERVICE FUNDS ______

310 Bond Redemption & Interest Fund ______

CAPITAL PROJECT FUNDS ______

410 Capital Construction Project Fund ______

420 Plant Facilities Fund ______

430 Plant Facilities Fund-School Bldg Mai ______

ENTERPRISE FUNDS ______

510 Enterprise Fund ______

INTERNAL SERVICE FUNDS ______

610 Internal Service Fund ______

710/20 Trust Funds ______

* Indicate with an asterisk which reports are included in this document.

S.D.E BUDGET M100&R20

REVENUES GENERAL M & O

July 1, 2016 - June 30, 2017 FUND NO: 100

NOTE: Round each entry to the nearest dollar amount.

| | | REVENUES |PRIOR YEAR | PROPOSED BUDGET | | | REVENUES |PRIOR YEAR | PROPOSED BUDGET

|Ln| Code | Item | Budget |Line Amount Totals |Ln| Code | Item | Budget |Line Amount Totals

| 1|320000|Estimated Fund Balance, July 1 | 386,249| ******* | 440,000|40|429000|Other County | | |

| 2| | | | | |41|420000| TOTAL COUNTY | | ******* |

| 3|411100|Taxes - General M & O | | | |42| | | | |

| 4|411200|Taxes - Supplemental | 388,000| 388,000| |43|431100|Base Support Program | 3434,895| 3518,273|

| 5|411300|Taxes - Emergency | | | |44|431200|Transportation Support | 153,000| 169,000|

| 6|411400|Taxes - Tort | 29,417| 29,417| |45|431400|Exceptional Child/SED Support | | |

| 7|411500|Taxes - Cooperative | | | |46|431500|Border Tuition Support | | |

| 8|411600|Taxes - Tuition | | | |47|431600|Tuition Equivalency | | |

| 9|411700|Taxes - Migrant | | | |48|431800|Benefit Apportionment | 460,528| 462,686|

|10|411900|Taxes - Other | | | |49|431900|Other State Support | 132,304| 171,535|

|11|412100|Taxes - Plant Facility | | | |50|432100|Driver Education Program | | |

|12|412500|Taxes - Bond & Interest | | | |51|432400|Professional Technical Program | | |

|13| | TOTAL TAXES | 417,417| ******* | 417,417|52|437000|Lottery/Additional State Maintenance | 44,163| 46,400|

|14|413000|Penalty: Delinquent Taxes | | | |53|438000|Revenue in Lieu of/Tax Replacement | | |

|15| | | | | |54|439000|Other State Revenue | 29,000| |

|16|414100|Tuition From Individuals | | | |55|430000| TOTAL STATE | 4253,890| ******* | 4367,894

|17|414200|Tuition From Districts in Idaho | | | |56| | | | |

|18|414300|Tuition From Out of State Districts | | | |57| | | | |

|19| | | | | |58|442000|Indirect Unrestricted Federal | | |

|20|415000|Earning on Investments | 550| 1,000| |59|443000|Direct Restricted Federal | | |

|21| | | | | |60|445100|Title I - ESEA | | |

|22|416100|School Food Service | | | |61|445200|Title VI,ESEA-Innovative Practices Pgm| | |

|23|416200|Meal Sales: Non-reimbur. | | | |62|445300|Perkins III - Vocational Technical Act| | |

|24|416900|Other Food Sales | | | |63|445400|Adult Education | | |

|25| | | | | |64|445500|Child Nutrition Reimbursement | | |

|26|417100|Admissions/Activities | 42,000| 35,500| |65|445600|IDEA Part B (School Age & Preschool) | | |

|27|417200|Bookstore Sales | | | |66|445900|Other Indirect Federal Programs | 5,397| |

|28|417300|Clubs, Org. Dues, Etc. | | | |67|448200|Impact Aid - P.L. 874 | | |

|29|417400|School Fees & Charges | 8,000| 5,000| |68|440000| TOTAL FEDERAL | 5,397| ******* |

|30|417900|Other Student Revenues | | | |69| | | | |

|31| | | | | |70|451000|Proceeds: Bonds, Capital Leases et.al.| | |

|32|418100|Community Service | | | |71|453000|Sale of Fixed Assets | 1,168| 1,000|

|33| | | | | |72|450000| TOTAL OTHER | 1,168| ******* | 1,000

|34|419100|Rentals | 3,000| 3,000| |73| | | | |

|35|419200|Contributions/Donations | 1,276| 250| |74| |TOTAL REVENUES | 4741,448| ******* | 4870,061

|36|419300|Transportation Fees | 6,500| 39,000| |75| | | | |

|37|419900|Other Local | 2,250| | |76|460000|TRANSFERS IN | 10,655| | 10,520

|38| | TOTAL OTHER LOCAL | 63,576| ******* | 83,750|77| | | | |

|39|410000| TOTAL LOCAL (Line 13 + 38) | 480,993| ******* | 501,167| |400000|TOTAL BALANCE + REVENUES + TRANSFER | 5138,352| ******* | 5320,581

| | | | | | | | | (Lines 1 + 74 + 76) | | |

S.D.E BUDGET M100

EXPENDITURES GENERAL M & O

July 1, 2016 - June 30, 2017 FUND NO: 100

NOTE: Round each entry to the nearest dollar amount.

| | | EXPENDITURES | Prior Year| Proposed | 100 | 200 | 300 | 400 | 500 | 600 | 700 | 800 |

| | | | | | | | Purchased | Supplies | Capital | Debt | Insurance-| |

|Ln| Code | Functions/Programs | Budget | Budget | Salaries | Benefits | Services | Materials | Objects |Retirement | Judgment | Transfers |

| 1| 512 |Elementary School Program | 1003,172| 1014,449| 754,676| 225,726| 26,297| 7,750| | | | |

| 2| 515 |Secondary School Program | 1313,203| 1383,617| 1024,817| 330,152| 22,178| 6,470| | | | |

| 3| 517 |Alternative School Program | 79,115| 66,320| 51,150| 15,170| | | | | | |

| 4| 519 |Vocational-Technical Program | | | | | | | | | | |

| 5| 521 |Special Education Program | 351,925| 342,681| 256,445| 86,236| | | | | | |

| 6| 522 |Special Education Preschool Program | 65,386| 68,255| 51,375| 16,123| | 757| | | | |

| 7| 524 |Gifted & Talented Program | | | | | | | | | | |

| 8| 531 |Interscholastic Program | 185,000| 187,000| 73,015| 12,865| 89,970| 11,150| | | | |

| 9| 532 |School Activity Program | 103,988| 91,535| 41,900| 13,610| 14,725| 21,300| | | | |

|10| 541 |Summer School Program | | | | | | | | | | |

|11| 542 |Adult School Program | | | | | | | | | | |

|12| 546 |Detention Center Program | | | | | | | | | | |

|13| | |\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

|14| 500 |TOTAL INSTRUCTION | 3101,789| 3153,857| 2253,378| 699,882| 153,170| 47,427| | | | |

|15| | |\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

|16| 611 |Attendance-Guidance-Health Program | 165,510| 133,742| 96,896| 36,846| | | | | | |

|17| 616 |Special Education Support Services Prg| 20,742| 21,398| 16,609| 4,789| | | | | | |

|18| | |\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

|19| 621 |Instruction Improvement Program | 15,000| 20,000| | | 20,000| | | | | |

|20| 622 |Educational Media Program | 158,293| 158,971| 45,030| 24,441| | 89,500| | | | |

|21| 623 |Instruction-Related Technology Program| 28,000| | | | | | | | | |

|22| 631 |Board of Education Program | 76,501| 77,538| 5,100| 1,888| 16,350| 4,200| | | 50,000| |

|23| 632 |District Administration Program | 300,182| 350,421| 158,611| 84,110| 38,500| 69,200| | | | |

|24| | |\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

|25| 641 |School Administration Program | 208,069| 216,660| 160,960| 48,300| | 7,400| | | | |

|26| | |\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

|27| 651 |Business Operation Program | 77,165| 82,379| 54,770| 21,709| 4,250| 1,650| | | | |

|28| 655 |Central Service Program | | | | | | | | | | |

|29| 656 |Administrative Technology Services Prg| | | | | | | | | | |

|30| 661 |Buildings-Care Program(Custodial) | 163,105| 216,810| 99,475| 41,435| 56,400| 17,000| 2,500| | | |

|31| 663 |Maintenance Non-Student Occupied Build| 9,600| 9,600| | | 5,000| 4,600| | | | |

|32| 664 |Maintenance Student Occupied Buildings| 289,345| 288,773| 60,985| 22,588| 151,350| 40,850| 13,000| | | |

|33| 665 |Maintenance - Grounds | 19,926| 20,000| 4,500| 350| 10,000| 2,650| 2,500| | | |

|34| 667 |Security Program | 3,578| 3,003| 2,500| 503| | | | | | |

|35| | |\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

|36| 681 |Pupil - To School Trans. Program | 313,517| 328,865| 163,315| 84,894| 22,150| 48,656| | | 9,850| |

|37| 682 |Pupil - Activity Trans. Program | 44,780| 48,334| 25,750| 5,184| 500| 16,900| | | | |

|38| 683 |General Transportation Program | 10,700| 10,700| | | | 10,700| | | | |

|39| | |\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

S.D.E BUDGET M100

EXPENDITURES GENERAL M & O

July 1, 2016 - June 30, 2017 FUND NO: 100

NOTE: Round each entry to the nearest dollar amount.

| | | EXPENDITURES |Prior Year | Proposed | 100 | 200 | 300 | 400 | 500 | 600 | 700 | 800 |

| | | | | | | | Purchased | Supplies | Capital | Debt |Insurance- | |

|Ln| Code | Functions/Programs | Budget | Budget | Salaries | Benefits | Services | Materials | Objects |Retirement | Judgment | Transfers |

|39| 691 |Other Support Services Programs | | | | | | | | | | |

|40| | |\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

|41| 600 | TOTAL SUPPORT SERVICES | 1904,013| 1987,194| 894,501| 377,037| 324,500| 313,306| 18,000| | 59,850| |

|42| | |\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

|44| 710 |Child Nutrition Program | | 4,530| | 4,530| | | | | | |

|45| 720 |Community Services Program | | | | | | | | | | |

|46| 730 |Enterprise Operations | | | | | | | | | | |

|47| | |\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

|48| 700 | TOTAL NON-INSTRUCTION | | 4,530| | 4,530| | | | | | |

|49| | |\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

|50| 810 |Capital Assets Program | | | | | | | | | | |

|51| 811 |Capital Assets-NonStudent Occupied | | | | | | | | | | |

|52| | |\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

|53| 800 | TOTAL CAPITAL ASSET PROGRAMS | | | | | | | | | | |

|54| | |\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

|55| 911 |Debt Services Program - Principal | | | | | | | | | | |

|56| 912 |Debt Services Program - Interest | | | | | | | | | | |

|57| 913 |Debt Services Program-Refunded Debt | | | | | | | | | | |

|58| 920 |Transfers Out | 132,550| 175,000| | | | | | | | 175,000|

|59| | |\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

|60| 900 | TOTAL OTHER SERVICES | 132,550| 175,000| | | | | | | | 175,000|

|61| | |\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

|62| | TOTAL EXPENDITURES | 5138,352| 5320,581| 3147,879| 1081,449| 477,670| 360,733| 18,000| | 59,850| 175,000|

|63| | (Lines 14+41+48+53+60) | | | | | | | | | | |

|64| | | | | | | | | | | | |

|65| 950 |Contingency Reserve | | | | | | | | | | |

|66| |(5% of line 63) | | |

|67| | |\\\\\\\\\\

|68| | TOTAL APPROPRIATION | 5138,352| 5320,581|

|69| | (line 63 + line 66) | | |

|70| | | | |

|71| | | | |

|72| | BUDGET SUMMARY | | | BUDGET SUMMARY:

|73| | | | |

|74| |Beginning Fund Balance | 386,249| 440,000| The total on line 76 must equal the total on line 80.

|75| |Revenues + Transfers In | 4752,103| 4880,581|

|76| | TOTAL REVENUES(LINES 74 + 75) | 5138,352| 5320,581|

|77| | | | |

|78| |Total Appropriation | 5138,352| 5320,581|

|79| |Unappropriated Balance | | |

|80| | TOTAL APPROPRIATION(lines 78+79) | 5138,352| 5320,581|

S.D.E BUDGET M220&R20

REVENUES FOREST FUNDS

July 1, 2016 - June 30, 2017 FUND NO: 220

NOTE: Round each entry to the nearest dollar amount.

| | | REVENUES |PRIOR YEAR | PROPOSED BUDGET | | | REVENUES |PRIOR YEAR | PROPOSED BUDGET

|Ln| Code | Item | Budget |Line Amount Totals |Ln| Code | Item | Budget |Line Amount Totals

| 1|320000|Estimated Fund Balance, July 1 | 568,315| ******* | 781,413|40|429000|Other County | | |

| 2| | | | | |41|420000| TOTAL COUNTY | | ******* |

| 3|411100|Taxes - General M & O | | | |42| | | | |

| 4|411200|Taxes - Supplemental | | | |43|431100|Base Support Program | | |

| 5|411300|Taxes - Emergency | | | |44|431200|Transportation Support | | |

| 6|411400|Taxes - Tort | | | |45|431400|Exceptional Child/SED Support | | |

| 7|411500|Taxes - Cooperative | | | |46|431500|Border Tuition Support | | |

| 8|411600|Taxes - Tuition | | | |47|431600|Tuition Equivalency | | |

| 9|411700|Taxes - Migrant | | | |48|431800|Benefit Apportionment | | |

|10|411900|Taxes - Other | | | |49|431900|Other State Support | | |

|11|412100|Taxes - Plant Facility | | | |50|432100|Driver Education Program | | |