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DEPARTMENT OF FINANCE & OPERATIONS Wilmette Public Schools

ACTION ITEM

Date: May 23, 2016

To: Raymond E. Lechner, Ph.D. Superintendent

From: Gail F. Buscemi Business Manager Subject: Adopt the Wilmette Community Special Education Agreement FY17 Tentative

Budget and Approve a Public Budget Hearing

Proposed Action by Board of Education Adopt the Wilmette Community Special Education Agreement FY17 Tentative Budget as contained in this report for immediate public display; and further, Approve the announcement of a public hearing on the tentative budget to be held at 7:00 p.m. prior to commencing the regularly scheduled Board of Education meeting on Monday August 29, 2016. Background Wilmette Public School District 39 and Avoca School District 37 are joint partners in the Wilmette Community Special Education Agreement (WCSEA). District 39 continues to serve as the fiscal agent on behalf of the joint application participants. The Illinois State Board of Education Funding and Disbursement Services Division requires WCSEA to keep separate accounting records and to follow the same Illinois state budget guidelines that are required of District 39 and all other Illinois school districts. Therefore, the Board of Education must adopt a tentative budget for public display at least 30 days prior to adopting a final budget. It needs to hold a public hearing on the budget prior to final adoption and publish a notice of this hearing in a timely manner. A sufficient period of time exists between this evening’s meeting and the regularly scheduled Board meeting in August to allow an approved tentative budget to be publicly posted. Approval of the action item above will allow the Board to hold a public hearing on the budget and further consider the adoption of the final budget. The Administration recommends adoption of this tentative budget as written and approval of a public hearing on the budget that would immediately precede the regularly scheduled Board meeting in August. Attachments Recommended for approval by the Board of Education Raymond E. Lechner, Ph.D. Superintendent

For Publication in the Pioneer Press Wilmette Life On Thursday, May 26, 2016 Ad Copy

Notice of a Public Hearing Notice is hereby given that the Board of Education of Wilmette Public Schools District 39 will hold a Public Hearing on the Wilmette Community Special Education Agreement Budget for the fiscal year beginning July 1, 2016 and ending June 30, 2017; said Public Hearing will be held at 7:00 p.m. on the 29th day of August 2016, at the Mikaelian Education Center, 615 Locust Road, Wilmette, IL. The budget will be on file for public inspection on the District’s website at www.wilmette39.org, and at the Mikaelian Education Center, 615 Locust Road, Wilmette, beginning at 8:00 a.m. on the 26th day of May, 2016. Dr. Raymond Lechner, Secretary Board of Education

Accounting Basis:

CashX Accrual

Date of Amended Budget:

District Name:

District RCDT No:

, County of ,

.

,

County of ,

29th day of , 20 16 ,

.

16

*(1) A certified copy of this document must be filed with the county clerk within 30 days of adoption as required

by Section 18-50 of the Property Tax Code (35 ILCS 200/18-50). (2) Districts are required to submit the adopted/amended budget electronically to ISBE within 30 days of adoption or by October 30,

whichever comes first. Budgets are submitted to: https://sec1.isbe.net/attachmgr/default.aspx The electronic version does not require member signatures.

ISBE 50-36 SB2016 Updated 5/13/15WILMETTE COMMUNITY SPECIAL ED AGREEMENT

05-016-0390-61

Based on the 23 Illinois Administrative Code-Part 100 and inconformity with Section 17-1 of the School Code.

MEMBERS VOTING YEA: MEMBERS VOTING NAY:

(MM/DD/YY)

AUGUST

July 1, 2016WILMETTE COMMUNITY SPECIAL ED AGREEMENT

COOK

June 30, 2017

WILMETTE COMMUNITY SPECIAL ED AGREEMENT

If your FY15 AFR states that you need to do a deficit reduction plan and your FY16 budget is balanced please state the

measures you took to have your budget become balanced. (Bckgrnd-Assumpt 25-26)

June 30, 2017

AUGUST

July 1, 2016

29th

ILLINOIS STATE BOARD OF EDUCATION

SCHOOL DISTRICT BUDGET FORM *

School Business Services Division

COOK

Balanced budget, no deficit reduction plan is required.

WILMETTE COMMUNITY SPECIAL ED AGREEMEN T05-016-0390-61

July 1, 2016 - June 30, 2017

Budget of

State of Illinois, for the Fiscal Year beginning and ending

WHEREAS the Board of Education of

School District No.State of Illinois, caused to be prepared in tentative form a budget, and the Secretary

of this Board has made the same conveniently available to public inspection for at least thirty days prior to final action thereon;

AND WHEREAS a public hearing was held as to such budget on the

notice of said hearing was given at least thirty days prior thereto as required by law, and all other legal requirements have been complied with;

NOW, THEREFORE, Be it resolved by the Board of Education of said district as follows:Section 1: That the fiscal year of this school district be and the same hereby is fixed and declared to be

beginning

Section 2: That the following budget containing an estimate of amounts available in each Fund, separately, and expenditures from each be and the same is hereby adopted as the budget of this school district for said fiscal year.

ADOPTION OF BUDGET

The budget shall be approved and signed below by members of the School Board. Adopted this

and ending

day of by a roll call vote of Yeas, and Nays, to wit:, 20

BUDGET SUMMARY Page 2

1

2345

6789101112131415161718192021

22232425262728293031

32

3334353637383940414243444546

A B C D E F G H I J K LBegin entering data on EstRev 5-10 and EstExp 11-17 tabs. (10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct

# Educational Operations &

MaintenanceDebt Service Transportation Municipal

Retirement/ Social Security

Capital Projects Working Cash Tort Fire Prevention & Safety

ESTIMATED BEGINNING FUND BALANCE July 1, 2015 1 1 0 0 0 0 0 0 0 0RECEIPTS/REVENUESLOCAL SOURCES 1000 178,829 0 0 0 0 0 0 0 0FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT

2000974,745 0 0 0

STATE SOURCES 3000 0 0 0 0 0 0 0 0 0FEDERAL SOURCES 4000 0 0 0 0 0 0 0 0 0

Total Direct Receipts/Revenues 8 1,153,574 0 0 0 0 0 0 0 0

Receipts/Revenues for "On Behalf" Payments 2 3998

Total Receipts/Revenues 1,153,574 0 0 0 0 0 0 0 0DISBURSEMENTS/EXPENDITURESINSTRUCTION 1000 3,210 0SUPPORT SERVICES 2000 178,829 0 0 0 0 0 0COMMUNITY SERVICES 3000 0 0 0 0PAYMENTS TO OTHER DISTRICTS & GOVT UNITS 4000 971,535 0 0 0 0 0 0DEBT SERVICES 5000 0 0 0 0 0 0 0PROVISION FOR CONTINGENCIES 6000 0 0 0 0 0 0 0 0

Total Direct Disbursements/Expenditures 9 1,153,574 0 0 0 0 0 0 0

Disbursements/Expenditures for "On Behalf" Payments 2 4180 0 0 0 0 0 0 0 0Total Disbursements/Expenditures 1,153,574 0 0 0 0 0 0 0Excess of Direct Receipts/Revenues Over (Under) Direct Disbursements/Expenditures 0 0 0 0 0 0 0 0 0

OTHER SOURCES/USES OF FUNDSOTHER SOURCES OF FUNDS (7000)PERMANENT TRANSFER FROM VARIOUS FUNDS

Abolishment the Working Cash Fund 16 7110

Abatement of the Working Cash Fund 16 7110

Transfer of Working Cash Fund Interest 7120Transfer Among Funds 7130Transfer of Interest 7140Transfer from Capital Projects Fund to O&M Fund 7150 0Transfer of Excess Fire Prev & Safety Tax & Interest 3

Proceeds to O&M Fund

7160

0Transfer of Excess Accumulated Fire Prev & Safety Bond and Int 3a

Proceeds to Debt Service Fund

7170

0SALE OF BONDS (7200)

Principal on Bonds Sold 4 7210Premium on Bonds Sold 7220Accrued Interest on Bonds Sold 7230

Sale or Compensation for Fixed Assets 5 7300

Transfer to Debt Service to Pay Principal on Capital Leases 7400 0Transfer to Debt Service Fund to Pay Interest on Capital Leases 7500 0Transfer to Debt Service Fund to Pay Principal on Revenue Bonds 7600 0Transfer to Debt Service Fund to Pay Interest on Revenue Bonds 7700 0Transfer to Capital Projects Fund 7800 0ISBE Loan Proceeds 7900Other Sources Not Classified Elsewhere 7990

Total Other Sources of Funds 8 0 0 0 0 0 0 0 0 0

C:\Program Files (x86)\PDFConverter\temp\NVDC\CD806196-1CF1-4332-A852-13D6AD349A55\6d2e1452-451e-4d89-9ddd-74c086412151file.xlsx 5/9/2016

BUDGET SUMMARY Page 3

1

2

A B C D E F G H I J K LBegin entering data on EstRev 5-10 and EstExp 11-17 tabs. (10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct

# Educational Operations &




47495051525354

55

5657585960616263646566676869707172737475767778798081

828384

8586878889909192939495

OTHER USES OF FUNDS (8000)TRANSFER TO VARIOUS OTHER FUNDS (8100)

Abolishment or Abatement of the Working Cash Fund 16 8110 0Transfer of Working Cash Fund Interest 8120 0Transfer Among Funds 8130

Transfer of Interest 6 8140Transfer from Capital Projects Fund to O&M Fund 8150

Transfer of Excess Fire Prev & Safety Tax & Interest 3

Proceeds to O&M Fund

8160

Transfer of Excess Accumulated Fire Prev & Safety Bond 3a

and Int Proceeds to Debt Service Fund

8170

Taxes Pledged to Pay Principal on Capital Leases 8410Grants/Reimbursements Pledged to Pay Principal on Capital Leases 8420Other Revenues Pledged to Pay Principal on Capital Leases 8430Fund Balance Transfers Pledged to Pay Principal on Capital Leases 8440Taxes Pledged to Pay Interest on Capital Leases 8510Grants/Reimbursements Pledged to Pay Interest on Capital Leases 8520Other Revenues Pledged to Pay Interest on Capital Leases 8530Fund Balance Transfers Pledged to Pay Interest on Capital Leases 8540Taxes Pledged to Pay Principal on Revenue Bonds 8610Grants/Reimbursements Pledged to Pay Principal on Revenue Bonds 8620Other Revenues Pledged to Pay Principal on Revenue Bonds 8630Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds 8640Taxes Pledged to Pay Interest on Revenue Bonds 8710Grants/Reimbursements Pledged to Pay Interest on Revenue Bonds 8720Other Revenues Pledged to Pay Interest on Revenue Bonds 8730Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds 8740Taxes Transferred to Pay for Capital Projects 8810Grants/Reimbursements Pledged to Pay for Capital Projects 8820Other Revenues Pledged to Pay for Capital Projects 8830Fund Balance Transfers Pledged to Pay for Capital Projects 8840Transfer to Debt Service Fund to Pay Principal on ISBE Loans 8910Other Uses Not Classified Elsewhere 8990

Total Other Uses of Funds 9 0 0 0 0 0 0 0 0 0Total Other Sources/Uses of Fund 0 0 0 0 0 0 0 0 0

ESTIMATED ENDING FUND BALANCE June 30, 2016 1 0 0 0 0 0 0 0 0

SUMMARY OF EXPENDITURES (by Major Object)(10) (20) (30) (40) (50) (60) (70) (80) (90)

Description Acct #

Educational Operations & Maintenance

Debt Service Transportation Municipal Retirement/

Social Security


Total By Object

Object NameSalaries 100 178,829 0 0 0 0 0 178,829Employee Benefits 200 0 0 0 0 0 0 0 0Purchased Services 300 3,210 0 0 0 0 0 0 3,210Supplies & Materials 400 0 0 0 0 0 0 0Capital Outlay 500 0 0 0 0 0 0 0Other Objects 600 971,535 0 0 0 0 0 0 0 971,535Non-Capitalized Equipment 700 0 0 0 0 0 0 0Termination Benefits 800 0 0 0 0

Total Expenditures 1,153,574 0 0 0 0 0 0 0 1,153,574


SUMMARY OF CASH TRANSACTIONS Page 4

1

23456789

10111213141516171819

2021

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)

Description Educational Operations &




BEGINNING CASH BALANCE ON HAND July 1, 2015 7 01,153,574 0 0 0 0 0 0 0 0

OTHER RECEIPTSInterfund Loans Payable (Loans from Other Funds) 411Interfund Loans Receivable (Repayment of Loans) 141Notes and Warrants Payable 433Other Current Assets 199

Total Other Receipts 0 0 0 0 0 0 0 0 01,153,574 0 0 0 0 0 0 0 0

Total Amount Available 1,153,574 0 0 0 0 0 0 0 01,153,574 0 0 0 0 0 0 0 0

OTHER DISBURSEMENTSInterfund Loans Receivable (Loans to Other Funds) 10 141Interfund Loans Payable (Repayment of Loans) 411Notes and Warrants Payable 433Other Current Liabilities 499

0 0 0 0 0 0 0 0 0

1,153,574 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0

Acct #

Total Direct Receipts & Other Sources 8

ENDING CASH BALANCE ON HAND June 30, 2016 7

Total Direct Receipts, Other Sources, & Other Receipts

Total Direct Disbursements & Other Uses 9

Total Other Disbursements

Total Direct Disbursements, Other Uses, & Other Disbursements


ESTIMATED RECEIPTS/REVENUES Page 5

1

2345678910111213141516171819202122232425262728293031323334353637383940414243444546474849

5051525354

555657

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct

#Educational Operations &




RECEIPTS/REVENUES FROM LOCAL SOURCESAD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY

Designated Purposes Levies 11 -Leasing Purposes Levy 12 1130Special Education Purposes Levy 1140FICA and Medicare Only Levies 1150Area Vocational Construction Purposes Levy 1160Summer School Purposes Levy 1170Other Tax Levies (Describe & Itemize) 1190

Total Ad Valorem Taxes Levied by District 0 0 0 0 0 0 0 0 0PAYMENTS IN LIEU OF TAXES

Mobile Home Privilege Tax 1210Payments from Local Housing Authority 1220Corporate Personal Property Replacement Taxes 13 1230Other Payments in Lieu of Taxes (Describe & Itemize) 1290

Total Payments in Lieu of Taxes 0 0 0 0 0 0 0 0 0TUITION

Regular Tuition from Pupils or Parents (In State) 1311Regular Tuition from Other Districts (In State) 1312Regular Tuition from Other Sources (In State) 1313Regular Tuition from Other Sources (Out of State) 1314Summer School Tuition from Pupils or Parents (In State) 1321Summer School Tuition from Other Districts (In State) 1322Summer School Tuition from Other Sources (In State) 1323Summer School Tuition from Other Sources (Out of State) 1324CTE Tuition from Pupils or Parents (In State) 1331CTE Tuition from Other Districts (In State) 1332CTE Tuition from Other Sources (In State) 1333CTE Tuition from Other Sources (Out of State) 1334Special Education Tuition from Pupils or Parents (In State) 1341Special Education Tuition from Other Districts (In State) 1342 178,829Special Education Tuition from Other Sources (In State) 1343Special Education Tuition from Other Sources (Out of State) 1344Adult Tuition from Pupils or Parents (In State) 1351Adult Tuition from Other Districts (In State) 1352Adult Tuition from Other Sources (In State) 1353Adult Tuition from Other Sources (Out of State) 1354

Total Tuition 178,829TRANSPORTATION FEES

Regular Transportation Fees from Pupils or Parents (In State) 1411Regular Transportation Fees from Other Districts (In State) 1412Regular Transportation Fees from Other Sources (In State) 1413Regular Transportation Fees from Co-curricular Activities (In State) 1415Regular Transportation Fees from Other Sources (Out of State) 1416Summer School Transportation Fees from Pupils or Parents (In State) 1421Summer School Transportation Fees from Other Districts (In State) 1422Summer School Transportation Fees from Other Sources (In State) 1423Summer School Transportation Fees from Other Sources (Out of State)

1424

CTE Transportation Fees from Pupils or Parents (In State) 1431CTE Transportation Fees from Other Districts (In State) 1432CTE Transportation Fees from Other Sources (In State) 1433CTE Transportation Fees from Other Sources (Out of State) 1434Special Education Transportation Fees from Pupils or Parents (In State)

1441

Special Education Transportation Fees from Other Districts (In State) 1442Special Education Transportation Fees from Other Sources (In State) 1443



1

2

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct





585960616263646566676869707172737475767778798081828384858687888990919293949596979899100101102103104105106107108109

Special Education Transportation Fees from Other Sources (Out of State)

1444

Adult Transportation Fees from Pupils or Parents (In State) 1451Adult Transportation Fees from Other Districts (In State) 1452Adult Transportation Fees from Other Sources (In State) 1453Adult Transportation Fees from Other Sources (Out of State) 1454

Total Transportation Fees 0EARNINGS ON INVESTMENTS

Interest on Investments 1510Gain or Loss on Sale of Investments 1520

Total Earnings on Investments 0 0 0 0 0 0 0 0 0FOOD SERVICE

Sales to Pupils - Lunch 1611Sales to Pupils - Breakfast 1612Sales to Pupils - A la Carte 1613Sales to Pupils - Other (Describe & Itemize) 1614Sales to Adults 1620Other Food Service (Describe & Itemize) 1690

Total Food Service 0DISTRICT/SCHOOL ACTIVITY INCOME

Admissions - Athletic 1711Admissions - Other 1719Fees 1720Book Store Sales 1730Other District/School Activity Revenue (Describe & Itemize) 1790

Total District/School Activity Income 0 0TEXTBOOK Income

Rentals - Regular Textbooks 1811Rentals - Summer School Textbooks 1812Rentals - Adult/Continuing Education Textbooks 1813Rentals - Other (Describe) 1819Sales - Regular Textbooks 1821Sales - Summer School Textbooks 1822Sales - Adult/Continuing Education Textbooks 1823Sales - Other (Describe & Itemize) 1829Other (Describe & Itemize) 1890

Total Textbooks 0OTHER REVENUE FROM LOCAL SOURCES

Rentals 1910Contributions and Donations from Private Sources 1920Impact Fees from Municipal or County Governments 1930Services Provided Other Districts 1940Refund of Prior Years' Expenditures 1950Payments of Surplus Moneys from TIF Districts 1960Drivers' Education Fees 1970Proceeds from Vendors' Contracts 1980School Facility Occupation Tax Proceeds 1983Payment from Other Districts 1991Sale of Vocational Projects 1992Other Local Fees (Describe & Itemize) 1993Other Local Revenues (Describe & Itemize) 1999

Total Other Revenue from Local Sources 0 0 0 0 0 0 0 0 0Total Receipts/Revenues from Local Sources 1000 178,829 0 0 0 0 0 0 0 0



1

2

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct





110111112113

114115116117118119

120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149150151152153154155156157158159160161162

FLOW-THROUGH RECEIPTS/REVENUES FROM ONE DISTRICT TO ANOTHER DISTRICT

Flow-Through Revenue from State Sources 2100 9,000Flow-Through Revenue from Federal Sources 2200 965,745Other Flow-Through Revenue (Describe & Itemize) 2300

Total Flow-Through Receipts/Revenues From One District to Another District 2000 974,745 0 0 0

RECEIPTS/REVENUES FROM STATE SOURCESUNRESTRICTED GRANTS-IN-AID

General State Aid (Section 18-8.05) 3001General State Aid Hold Harmless/Supplemental 3002Reorganization Incentives (Accounts 3005-3021) 3005Other Unrestricted Grants-In-Aid From State Sources (Describe & Itemize)

3099

Total Unrestricted Grants-In-Aid 0 0 0 0 0 0 0 0RESTRICTED GRANTS-IN-AIDSPECIAL EDUCATION

Special Education - Private Facility Tuition 3100Special Education - Funding for Children Requiring Sp Ed Services 3105Special Education - Personnel 3110Special Education - Orphanage - Individual 3120Special Education - Orphanage - Summer Individual 3130Special Education - Summer School 3145Special Education - Other (Describe & Itemize) 3199

Total Special Education 0 0 0CAREER AND TECHNICAL EDUCATION (CTE)

CTE - Technical Education - Tech Prep 3200CTE - Secondary Program Improvement (CTEI) 3220CTE - WECEP 3225CTE - Agriculture Education 3235CTE - Instructor Practicum 3240CTE - Student Organizations 3270CTE - Other (Describe & Itemize) 3299

Total Career and Technical Education 0 0 0BILINGUAL EDUCATION

Bilingual Education - Downstate - TPI and TBE 3305Bilingual Education - Downstate - Transitional Bilingual Education 3310

Total Bilingual Education 0 0State Free Lunch & Breakfast 3360School Breakfast Initiative 3365Driver Education 3370Adult Education (from ICCB) 3410Adult Education - Other (Describe & Itemize) 3499

TRANSPORTATIONTransportation - Regular and Vocational 3500Transportation - Special Education 3510Transportation - Other (Describe & Itemize) 3599

Total Transportation 0 0 0 0Learning Improvement - Change Grants 3610Scientific Literacy 3660Truant Alternative/Optional Education 3695Early Childhood - Block Grant 3705Reading Improvement Block Grant 3715Reading Improvement Block Grant - Reading Recovery 3720Continued Reading Improvement Block Grant 3725Continued Reading Improvement Block Grant (2% Set Aside) 3726



1

2

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct





163164165166167168169170171172173174

175176

177178

179180181182

183

184

185186187188189190191192193194195196197198199200201202203204205206207208209210211

Chicago General Education Block Grant 3766Chicago Educational Services Block Grant 3767School Safety & Educational Improvement Block Grant 3775Technology - Technology for Success 3780State Charter Schools 3815Extended Learning Opportunities - Summer Bridges 3825Infrastructure Improvements - Planning/Construction 3920School Infrastructure - Maintenance Projects 3925Other Restricted Revenue from State Sources (Describe & Itemize) 3999

Total Restricted Grants-In-Aid 0 0 0 0 0 0 0 0 0Total Receipts/Revenues from State Sources 3000 0 0 0 0 0 0 0 0 0

RECEIPTS/REVENUES FROM FEDERAL SOURCES

Federal Impact Aid 4001Other Unrestricted Grants-In-Aid Received Directly from the Federal Govt. (Describe & Itemize)

4009

0 0 0 0 0 0 0 0 0

Head Start 4045Construction (Impact Aid) 4050MAGNET 4060Other Restricted Grants-In-Aid Received Directly from Federal Govt. (Describe & Itemize)

4090

Total Restricted Grants-In-Aid Received Directly from Federal Govt. 0 0 0 0 0 0

TITLE VITitle VI - Innovation and Flexibility Formula 4100Title VI - SEA Projects 4105Title VI - Rural Education Initiative (REI) 4107Title VI - Other (Describe & Itemize) 4199

Total Title VI 0 0 0 0FOOD SERVICE

Breakfast Start-Up Expansion 4200National School Lunch Program 4210Special Milk Program 4215School Breakfast Program 4220Summer Food Service Admin/Program 4225Child and Adult Care Food Program 4226Fresh Fruit and Vegetables 4240Food Service - Other (Describe & Itemize) 4299

Total Food Service 0 0TITLE I

Title I - Low Income 4300Title I - Low Income - Neglected, Private 4305Title I - Comprehensive School Reform 4332Title I - Reading First 4334Title I - Even Start 4335Title I - Reading First SEA Funds 4337Title I - Migrant Education 4340Title I - Other (Describe & Itemize) 4399

Total Title I 0 0 0 0

UNRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT.

Total Unrestricted Grants-In-Aid Received Directly from Fed GovtRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT

RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL GOVT. THRU THE STATE



1

2

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct





212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241242243244245246247248249250251252253254255256257258259260261262263264265266267268

TITLE IVTitle IV - Safe & Drug Free Schools - Formula 4400Title IV - 21st Century Comm Learning Centers 4421Title IV - Other (Describe & Itemize) 4499

Total Title IV 0 0 0 0FEDERAL - SPECIAL EDUCATION

Federal Special Education - Preschool Flow-Through 4600Federal Special Education - Preschool Discretionary 4605Federal Special Education - IDEA Flow Through 4620Federal Special Education - IDEA Room & Board 4625Federal Special Education - IDEA Discretionary 4630Federal Special Education - IDEA - Other (Describe & Itemize) 4699

Total Federal Special Education 0 0 0 0CTE - PERKINS

CTE - Perkins-Title IIIE Tech Prep 4770CTE - Other (Describe & Itemize) 4799

Total CTE - Perkins 0 0 0Federal - Adult Education 4810ARRA - General State Aid - Education Stabilization 4850ARRA - Title I - Low Income 4851ARRA - Title I - Neglected, Private 4852ARRA - Title I - Delinquent, Private 4853ARRA - Title I - School Improvement (Part A) 4854ARRA - Title I - School Improvement (Section 1003g) 4855ARRA - IDEA - Part B - Preschool 4856ARRA - IDEA - Part B - Flow-Through 4857ARRA - Title IID - Technology - Formula 4860ARRA - Title IID - Technology - Competitive 4861ARRA - McKinney - Vento Homeless Education 4862ARRA - Child Nutrition Equipment Assistance 4863Impact Aid Formula Grants 4864Impact Aid Competitive Grants 4865Qualified Zone Academy Bond Tax Credits 4866Qualified School Construction Bond Credits 4867Build America Bond Tax Credits 4868Build America Bond Interest Reimbursement 4869ARRA - General State Aid - Other Government Services Stabilization 4870Other ARRA Funds - II 4871Other ARRA Funds - III 4872Other ARRA Funds - IV 4873Other ARRA Funds - V 4874ARRA - Early Childhood 4875Other ARRA Funds - VII 4876Other ARRA Funds - VIII 4877Other ARRA Funds - IX 4878Other ARRA Funds - X 4879Other ARRA Funds - Ed Job Fund Program 4880

Total Stimulus Programs 0 0 0 0 0 0 0 0 Race to the Top Program 4901

Race to the Top - Preschool Expansion Grant 4902Advanced Placement Fee/International Baccalaureate 4904Title III - Immigrant Education Program (IEP) 4905Title III - Language Inst Program - Limited English (LIPLEP) 4909Learn & Serve America 4910McKinney Education for Homeless Children 4920Title II - Eisenhower - Professional Development Formula 4930Title II - Teacher Quality 4932



1

2

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)

DescriptionAcct





269270271

272

273274275

Federal Charter Schools 4960Medicaid Matching Funds - Administrative Outreach 4991Medicaid Matching Funds - Fee-For-Service Program 4992Other Restricted Grants Received from Federal Government through State (Describe & Itemize) 4999

Total Restricted Grants-In-Aid Received from Federal Govt. Thru the State 0 0 0 0 0 0 0 0TOTAL RECEIPTS/REVENUES FROM FEDERAL SOURCES 4000 0 0 0 0 0 0 0 0 0TOTAL DIRECT RECEIPTS/REVENUES 1,153,574 0 0 0 0 0 0 0 0


ESTIMATED DISBURSEMENTS/EXPENDITURES Page 11

1

23456789101112131415161718192021222324252627282930313233343536373839404142434445464748495051

52535455

5657

A B C D E F G H I J K(100) (200) (300) (400) (500) (600) (700) (800) (900)

Description Funct # Salaries Employee

BenefitsPurchased Services

Supplies & Materials Capital Outlay Other Objects Non-Capitalized

EquipmentTermination

Benefits Total

10 - EDUCATIONAL FUND (ED)INSTRUCTION (ED)

Regular Programs 1100 0Tuition Payment to Charter Schools 1115 0Pre-K Programs 1125 0Special Education Programs (Functions 1200 - 1220) 1200 3,210 3,210Special Education Programs Pre-K 1225 0Remedial and Supplemental Programs K-12 1250 0Remedial and Supplemental Programs Pre-K 1275 0Adult/Continuing Education Programs 1300 0CTE Programs 1400 0Interscholastic Programs 1500 0Summer School Programs 1600 0Gifted Programs 1650 0Driver's Education Programs 1700 0Bilingual Programs 1800 0Truant Alternative & Optional Programs 1900 0Pre-K Programs - Private Tuition 1910 0Regular K-12 Programs Private Tuition 1911 0Special Education Programs K-12 Private Tuition 1912 0Special Education Programs Pre-K Tuition 1913 0Remedial/Supplemental Programs K-12 Private Tuition 1914 0Remedial/Supplemental Programs Pre-K Private Tuition 1915 0Adult/Continuing Education Programs Private Tuition 1916 0CTE Programs Private Tuition 1917 0Interscholastic Programs Private Tuition 1918 0Summer School Programs Private Tuition 1919 0Gifted Programs Private Tuition 1920 0Bilingual Programs Private Tuition 1921 0Truants Alternative/Opt Ed Programs Private Tuition 1922 0

Total Instruction14 1000 0 0 3,210 0 0 0 0 0 3,210SUPPORT SERVICES (ED)

Support Services - PupilAttendance & Social Work Services 2110 0Guidance Services 2120 0Health Services 2130 0Psychological Services 2140 0Speech Pathology & Audiology Services 2150 0Other Support Services - Pupils (Describe & Itemize) 2190 0

Total Support Services - Pupil 2100 0 0 0 0 0 0 0 0 0Support Services - Instructional StaffImprovement of Instruction Services 2210 0Educational Media Services 2220 0Assessment & Testing 2230 0

Total Support Services - Instructional Staff 2200 0 0 0 0 0 0 0 0 0Support Services - General AdministrationBoard of Education Services 2310 0Executive Administration Services 2320 0Special Area Administration Services 2330 178,829 178,829

Tort Immunity Services 2360 - 2370 0

Total Support Services - General Administration 2300 178,829 0 0 0 0 0 0 0 178,829Support Services - School AdministrationOffice of the Principal Services 2410 0Other Support Services - School Administration (Describe & Itemize)

24900

Total Support Services - School Administration 2400 0 0 0 0 0 0 0 0 0



1

23

A B C D E F G H I J K(100) (200) (300) (400) (500) (600) (700) (800) (900)





Benefits Total

5859606162636465666768697071727374757677787980818283

8485868788899091

9293949596979899

100101102103104105106107108109110

Support Services - BusinessDirection of Business Support Services 2510 0Fiscal Services 2520 0Operation & Maintenance of Plant Services 2540 0Pupil Transportation Services 2550 0Food Services 2560 0Internal Services 2570 0

Total Support Services - Business 2500 0 0 0 0 0 0 0 0 0Support Services - CentralDirection of Central Support Services 2610 0Planning, Research, Development & Evaluation Services 2620 0Information Services 2630 0Staff Services 2640 0Data Processing Services 2660 0

Total Support Services - Central 2600 0 0 0 0 0 0 0 0 0Other Support Services (Describe & Itemize) 2900 0

Total Support Services 2000 178,829 0 0 0 0 0 0 0 178,829COMMUNITY SERVICES (ED) 3000 0PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (ED)

Payments to Other Govt Units (In-State)Payments for Regular Programs 4110 0Payments for Special Education Programs 4120 0Payments for Adult/Continuing Education Programs 4130 0Payments for CTE Programs 4140 0Payments for Community College Programs 4170 0Other Payments to In-State Govt Units (Describe & Itemize) 4190 0

Total Payments to Districts and Other Govt Units (In-State)

41000 0 0

Payments for Regular Programs - Tuition 4210 0Payments for Special Education Programs - Tuition 4220 0Payments for Adult/Continuing Education Programs - Tuition 4230 0Payments for CTE Programs - Tuition 4240 0Payments for Community College Programs - Tuition 4270 0Payments for Other Programs - Tuition 4280 0Other Payments to In-State Govt Units (Describe & Itemize) 4290 0

Total Payments to Other Dist & Govt Units - Tuition (In State)

42000 0

Payments for Regular Programs - Transfers 4310 0Payments for Special Education Programs - Transfers 4320 971,535 971,535Payments for Adult/Continuing Ed Programs - Transfers 4330 0Payments for CTE Programs - Transfers 4340 0Payments for Community College Program - Transfers 4370 0Payments for Other Programs - Transfers 4380 0Other Payments to In-State Govt Units - Transfers (Describe & Itemize 4390 0

Total Payments to Other District & Govt Units - Transfers (In State)

43000 971,535 971,535

Payments to Other District & Govt Units (Out of State) 4400 0Total Payments to Other District & Govt Units 4000 0 971,535 971,535

DEBT SERVICE (ED)Debt Service - Interest on Short-Term DebtTax Anticipation Warrants 5110 0Tax Anticipation Notes 5120 0Corporate Personal Property Repl Tax Anticipated Notes 5130 0State Aid Anticipation Certificates 5140 0Other Interest on Short-Term Debt (Describe & Itemize) 5150 0

Total Debt Service - Interest on Short-Term Debt 5100 0 0



1

23

A B C D E F G H I J K(100) (200) (300) (400) (500) (600) (700) (800) (900)





Benefits Total

111112113114

115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149150

151152153154155156157158159160161162

Debt Service - Interest on Long-Term Debt 5200 0Total Debt Service 5000 0 0

PROVISION FOR CONTINGENCIES (ED) 6000 0Total Direct Disbursements/Expenditures 178,829 0 3,210 0 0 971,535 0 0 1,153,574

0

20 - OPERATIONS AND MAINTENANCE FUND (O&M)SUPPORT SERVICES (O&M)

Support Services - PupilOther Support Services - Pupils (Describe & Itemize) 2190 0Support Services - BusinessDirection of Business Support Services 2510 0Facilities Acquisition & Construction Services 2530 0Operation & Maintenance of Plant Services 2540 0Pupil Transportation Services 2550 0Food Services 2560 0

Total Support Services - Business 2500 0 0 0 0 0 0 0 0 0Other Support Services (Describe & Itemize) 2900 0

Total Support Services 2000 0 0 0 0 0 0 0 0 0COMMUNITY SERVICES (O&M) 3000 0PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (O&M)

Payments to Other Govt Units (In-State)Payments for Special Education Programs 4120 0Payments for CTE Program 4140 0Other Payments to In-State Govt Units (Describe & Itemize) 4190 0

Total Payments to Other Govt Units (In-State) 4100 0 0 0

Payments to Other Govt Units (Out of State) 14 4400 0Total Payments to Other District and Govt Unit 4000 0 0 0

DEBT SERVICE (O&M)Debt Service - Interest on Short-Term DebtTax Anticipation Warrants 5110 0Tax Anticipation Notes 5120 0Corporate Personal Prop Repl Tax Anticipated Notes 5130 0State Aid Anticipation Certificates 5140 0Other Interest on Short-Term Debt (Describe & Itemize) 5150 0

Total Debt Service - Interest on Short-Term Debt 5100 0 0Debt Service - Interest on Long-Term Debt 5200 0

Total Debt Service 5000 0 0PROVISION FOR CONTINGENCIES (O&M) 6000 0

Total Direct Disbursements/Expenditures 0 0 0 0 0 0 0 0 0Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 0

30 - DEBT SERVICE FUND (DS)PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (DS) 4000 0DEBT SERVICE (DS)

Debt Service - Interest on Short-Term DebtTax Anticipation Warrants 5110 0Tax Anticipation Notes 5120 0Corporate Personal Prop Repl Tax Anticipation Notes 5130 0State Aid Anticipation Certificates 5140 0Other Interest on Short-Term Debt (Describe & Itemize) 5150 0

Total Debt Service - Interest On Short-Term Debt 5100 0 0

Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures



1

23

A B C D E F G H I J K(100) (200) (300) (400) (500) (600) (700) (800) (900)





Benefits Total

163

164165166167168

169170171172173174175176177178179180181182183184185186187188

189190191192193194195196197198199

200201202203204

205206207208209210211212213214215216217

Debt Service - Interest on Long-Term Debt 5200 0Debt Service - Payments of Principal on Long-Term Debt 15

(Lease/Purchase Principal Retired) 5300

0Debt Service Other (Describe & Itemize) 5400 0

Total Debt Service 5000 0 0 0PROVISION FOR CONTINGENCIES (DS) 6000 0

Total Direct Disbursements/Expenditures 0 0 0Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 0

40 - TRANSPORTATION FUND (TR)SUPPORT SERVICES (TR)Support Services - Pupils

Other Support Services - Pupils (Describe & Itemize) 2190 0Support Services - Business

Pupil Transportation Services 2550 0Other Support Services (Describe & Itemize) 2900 0

Total Support Services 2000 0 0 0 0 0 0 0 0 0COMMUNITY SERVICES (TR) 3000 0PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (TR)

Payments to Other Govt Units (In-State)Payments for Regular Program 4110 0Payments for Special Education Programs 4120 0Payments for Adult/Continuing Education Programs 4130 0Payments for CTE Programs 4140 0Payments for Community College Programs 4170 0Other Payments to In-State Govt Units (Describe & Itemize) 4190 0

Total Payments to Other Govt Units (In-State) 4100 0 0 0Payments to Other Govt Units (Out-of-State) (Describe & Itemize) 4400 0

Total Payments to Other Districts & Govt Units 4000 0 0 0DEBT SERVICE (TR)

Debt Service - Interest on Short-Term DebtTax Anticipation Warrants 5110 0Tax Anticipation Notes 5120 0Corporate Personal Prop Repl Tax Anticipation Notes 5130 0State Aid Anticipation Certificates 5140 0Other Interest on Short-Term Debt (Describe and Itemize) 5150 0

Total Debt Service - Interest On Short-Term Debt 5100 0 0Debt Service - Interest on Long-Term Debt 5200 0Debt Service - Payments of Principal on Long-Term Debt 15

(Lease/Purchase Principal Retired)

5300

0Debt Service - Other (Describe and Itemize) 5400 0

Total Debt Service 5000 0 0PROVISION FOR CONTINGENCIES (TR) 6000 0

0 0 0 0 0 0 0 0 0Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 0

50 - MUNICIPAL RETIREMENT/SOC SEC FUND (MR/SS)INSTRUCTION (MR/SS)

Regular Program 1100 0Pre-K Programs 1125 0Special Education Programs (Functions 1200-1220) 1200 0Special Education Programs Pre-K 1225 0Remedial and Supplemental Programs K-12 1250 0Remedial and Supplemental Programs Pre-K 1275 0Adult/Continuing Education Programs 1300 0CTE Programs 1400 0Interscholastic Programs 1500 0

Total Direct Disbursements/Expenditures



1

23

A B C D E F G H I J K(100) (200) (300) (400) (500) (600) (700) (800) (900)





Benefits Total

218219220221222223224225226227228229230231232233234235236237238239240241242

243244245246247

248249250251252253

254255256257258259260261262263264

Summer School Programs 1600 0Gifted Programs 1650 0Driver's Education Programs 1700 0Bilingual Programs 1800 0Truant Alternative & Optional Programs 1900 0

Total Instruction 1000 0 0SUPPORT SERVICES (MR/SS)

Support Services - PupilAttendance & Social Work Services 2110 0Guidance Services 2120 0Health Services 2130 0Psychological Services 2140 0Speech Pathology & Audiology Services 2150 0Other Support Services - Pupils (Describe & Itemize) 2190 0

Total Support Services - Pupil 2100 0 0Support Services - Instructional StaffImprovement of Instruction Services 2210 0Educational Media Services 2220 0Assessment & Testing 2230 0

Total Support Services - Instructional Staff 2200 0 0Support Services - General AdministrationBoard of Education Services 2310 0Executive Administration Services 2320 0Special Area Administrative Services 2330 0Claims Paid from Self Insurance Fund 2361 0Workers' Compensation or Workers' Occupation Disease Acts Payments

23620

Unemployment Insurance Payments 2363 0Insurance Payments (regular or self-insurance) 2364 0Risk Management and Claims Services Payments 2365 0Judgment and Settlements 2366 0Educational, Inspectional, Supervisory Services Related to Loss Prevention or Reduction

23670

Reciprocal Insurance Payments 2368 0Legal Service 2369 0

Total Support Services - General Administration 2300 0 0Support Services - School AdministrationOffice of the Principal Services 2410 0Other Support Services - School Administration (Describe & Itemize)

24900

Total Support Services - School Administration 2400 0 0Support Services - BusinessDirection of Business Support Services 2510 0Fiscal Services 2520 0Facilities Acquisition & Construction Services 2530 0Operation & Maintenance of Plant Service 2540 0Pupil Transportation Services 2550 0Food Services 2560 0Internal Services 2570 0

Total Support Services - Business 2500 0 0



1

23

A B C D E F G H I J K(100) (200) (300) (400) (500) (600) (700) (800) (900)





Benefits Total

265266267268269270271272273274275276277278279280281282283284285286287288

289290291292293294295296297298299300301

302303304305

306307308309310311312

313314315316317

318319320

Support Services - CentralDirection of Central Support Services 2610 0Planning, Research, Development & Evaluation Services 2620 0Information Services 2630 0Staff Services 2640 0Data Processing Services 2660 0

Total Support Services - Central 2600 0 0Other Support Services (Describe & Itemize) 2900 0

Total Support Services 2000 0 0COMMUNITY SERVICES (MR/SS) 3000 0PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (MR/SS)

Payments for Special Education Programs 4120 0Payments for CTE Programs 4140 0

Total Payments to Other Districts & Govt Units 4000 0 0DEBT SERVICE (MR/SS)

Debt Service - Interest on Short-Term DebtTax Anticipation Warrants 5110 0Tax Anticipation Notes 5120 0Corporate Personal Prop Repl Tax Anticipation Notes 5130 0State Aid Anticipation Certificates 5140 0Other (Describe & Itemize) 5150 0

Total Debt Service 5000 0 0PROVISION FOR CONTINGENCIES (MR/SS) 6000 0

0 0 0Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 0

60 - CAPITAL PROJECTS (CP)SUPPORT SERVICES (CP)

Support Services - BusinessFacilities Acquisition & Construction Services 2530 0Other Support Services (Describe & Itemize) 2900 0

Total Support Services 2000 0 0 0 0 0 0 0 0PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (CP)

Payments to Other Govt Units (In-State)Payments to Other Govt Units (In-State) 4100 0Payment for Special Education Programs 4120 0Payment for CTE Programs 4140 0Other Payments to In-State Governmental Units (Describe & Itemize)

41900

Total Payments to Other Districts & Govt Units 4000 0 0 0PROVISION FOR CONTINGENCIES (CP) 6000 0

Total Direct Disbursements/Expenditures 0 0 0 0 0 0 0 0Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 0

70 WORKING CASH FUND (WC)

80 - TORT FUND (TF)SUPPORT SERVICES - GENERAL ADMINISTRATION

Claims Paid from Self Insurance Fund 2361 0Workers' Compensation or Workers' Occupational Disease Act Payments

23620

Unemployment Insurance Payments 2363 0Insurance Payments (regular or self-insurance) 2364 0Risk Management and Claims Services Payments 2365 0Judgment and Settlements 2366 0Educational, Inspectional, Supervisory Services Related to Loss Prevention or Reduction

23670

Reciprocal Insurance Payments 2368 0Legal Service 2369 0




1

23

A B C D E F G H I J K(100) (200) (300) (400) (500) (600) (700) (800) (900)





Benefits Total

321322323324325326

327328329330331

332333334335336337338339340341342343344345346347348349350

351352353354

355

Property Insurance (Building & Grounds) 2371 0Vehicle Insurance (Transportation) 2372 0

Total Support Services - General Administration 2000 0 0 0 0 0 0 0 0DEBT SERVICE (TF)

Debt Service - Interest on Short-Term DebtTax Anticipation Warrants 5110 0

Corporate Personal Property Replacement Tax Anticipation Notes 5130 0Other Interest or Short-Term Debt (Describe & Itemize) 5150 0

Total Debt Service 5000 0 0PROVISION FOR CONTINGENCIES (TF) 6000 0

Total Direct Disbursements/Expenditures 0 0 0 0 0 0 0 0Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 0

90 - FIRE PREVENTION & SAFETY FUND (FP&S)SUPPORT SERVICES (FP&S)

Support Services - BusinessFacilities Acquisition & Construction Services 2530 0Operation & Maintenance of Plant Service 2540 0

Total Support Services - Business 2500 0 0 0 0 0 0 0 0Other Support Services (Describe & Itemize) 2900 0

Total Support Services 2000 0 0 0 0 0 0 0 0PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (FP&S)

Other Payments to In-State Govt Units (Describe & Itemize) 4190 0Total Payments to Other Districts & Govt Units (FPS) 4000 0 0

DEBT SERVICE (FP&S)Debt Service - Interest on Short-Term DebtTax Anticipation Warrants 5110 0Other Interest on Short-Term Debt (Describe & Itemize) 5150 0Total Debt Service - Interest on Short-Term Debt 5100 0 0Debt Service - Interest on Long-Term Debt 5200 0

Debt Service - Payments of Principal on Long-Term Debt 15

(Lease/Purchase Principal Retired)

5300

0Total Debt Service 5000 0 0

PROVISIONS FOR CONTINGENCIES (FP&S) 6000 00 0 0 0 0 0 0 0

Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 0



Page 18

This page is provided for detailed itemizations as requested within the body of the Report.

1.2.3.4.


Page 19

1

2

3

45678

91011

12

13

14

15

A B C D E F

WILMETTE COMMUNITY SPECIAL ED AGREEMENT 05-016-0390-61

DEFICIT BUDGET SUMMARY INFORMATION - Operating Funds Only

EDUCATIONAL OPERATIONS & MAINTENANCE TRANSPORTATION WORKING CASH TOTAL

Direct Revenues 1,153,574 1,153,574Direct Expenditures 1,153,574 1,153,574

DifferenceEstimated Fund Balance - June 30, 2016 1 1

The deficit reduction plan, if required, is developed using ISBE guidelines and format.

Balanced budget, no deficit reduction plan is required.

A deficit reduction plan is required if the local board of education adopts (or amends) the 2015-16 school district budget in which the “operating

funds” listed above result in direct revenues (line 9) being less than direct expenditures (line 19) by an amount equal to or greater than one-third

(1/3) of the ending fund balance (line 81).

Note: The balance is determined using only the four funds listed above. That is, if the estimated ending fund balance is less than three times

the deficit spending, the district must adopt and file with ISBE a deficit reduction plan to balance the shortfall within three years.

The School Code, Section 17-1 (105 ILCS 5/17-1) - If the 2014-2015 Annual Financial Report (AFR) reflects a deficit as defined above (page

36), then the school district shall adopt and submit a deficit reduction plan (found here on page 20-24) to ISBE within 30 days after acceptance

of the AFR.


Page 27

Deficit Reduction Plan-Background/Assumptions

Fiscal Year 2016 through Fiscal Year 2019


Please complete the following schedule and include a brief description to identify any areas of the budget that will be impacted from one year to the

next. If the deficit reduction plan relies upon new local revenues, identify contingencies for further budget reductions which will be enacted in the event

those new revenues are not available. For additional information, please see:

http://www.isbe.net/sfms/budget/default.htm

Background and Narrative of Budget Reductions:

Assumptions Used in the Deficit Reduction Plan:

- Foundation Levels for General State Aid:

- Equal Assessed Valuation and Tax Rates:

- Employee Salaries and Benefits:

C:\Program Files (x86)\PDFConverter\temp\NVDC\CD806196-1CF1-4332-A852-13D6AD349A55\6d2e1452-451e-4d89-9ddd-74c086412151file.xlsx5/9/2016

Page 28

- Short and Long Term Borrowing:

- Educational Impact:

- Other Assumptions:

- Has the district considered shared services or outsourcing (Ex: Transportation, Insurance) If yes please explain:

C:\Program Files (x86)\PDFConverter\temp\NVDC\CD806196-1CF1-4332-A852-13D6AD349A55\6d2e1452-451e-4d89-9ddd-74c086412151file.xlsx5/9/2016

Page 27

This is an estimated Limitation of Administrative Costs Worksheet only and will not be accepted for Official Submission of the Limitation ofAdministrative Costs Worksheet .

The worksheet is intended for use during the budgeting process to estimate the district's percent increase of FY2016 budgeted expenditures over FY2015 actual expenditures.

Budget information is copied to this page. Insert the prior year estimated actual expenditures to compute the estimated percentage increase (decrease).

The official Limitation of Administrative Costs Worksheet is attached to the end of the Annual An official Limitation of Administrative Costs Worksheet can

Financial Report (ISBE Form 50-35) and may be submitted in conjunction with that report. also be found on the ISBE website at:

School District Name:

RCDT Number:

(10) (20) (10) (20)

Description Funct. No. Educational Operations & Maintenance Total Educational Operations &

Maintenance Total

1. Executive Administration Services 2320 0 0 02. Special Area Administration Services 2330 175,624 175,624 178,829 178,8293. Other Support Services - School

Administration2490

0 0 0

4. Direction of Business Support Services 2510 0 0 0 05. Internal Services 2570 0 0 06. Direction of Central Support Services 2610 0 0 07.

0 0

8. Totals 175,624 0 175,624 178,829 0 178,8299.

2%Estimated Percent Increase (Decrease) for FY2016 (Budgeted) over FY2015 (Actual)

Deduct - Early Retirement or other pension obligations required by state law and include above

Estimated Actual Expenditures, Fiscal Year 2015

Budgeted Expenditures, Fiscal Year 2016

(For Local Use Only)

ESTIMATED LIMITATION OF ADMINISTRATIVE COSTS

(Section 17-1.5 of the School Code)

ESTIMATED LIMITATION OF ADMINISTRATIVE COSTS WORKSHEET

WILMETTE COMMUNITY SPECIAL ED AGREEMENT

05-016-0390-61

Limitation of Administrative Costs


http://www.isbe.net/sfms/AdminCaps/AdminCaps.htm

Page 28


See: School Code, Section 10-20.21 - Contracts

(Sheet is unprotected and can be re-formatted as needed, but must be used for submission)

Name of Vendor Product or Service Provided Net Revenue Non-Monetary

Remuneration Purpose of ProceedsDistribution Method and Recipient of

Non-Monetary Remunerations Distributed

N/A

In accordance with the School Code, Section 10-20.21, all school districts are required to file a report listing ‘vendor contracts’ as an attachment to their budget. In this context, the term "vendor

contracts" refers to "all contracts and agreements that pertain to goods and services that were intended to generate additional revenue and other remunerations for the school district in excess of

$1,000, including without limitation vending machine contracts, sports and other attire, class rings, and photographic services. The report is to list information regarding such contracts for the

fiscal year immediately preceding the fiscal year of the budget. All such contracts executed on or after July 1, 2007 must be approved by the school board.

REPORTING OF PUBLIC VENDOR CONTRACTS OF $1,000 OR MORE


http://www.ilga.gov/legislation/ilcs/ilcs4.asp?DocName=010500050HArt%2E+10&ActID=1005&ChapAct=105%26nbsp%3BILCS%26nbsp%3B5%2F&ChapterID=17&ChapterName=SCHOOLS&SectionID=48899&SeqStart=53200000&SeqEnd=74800000&ActName=School+Code%2E

REFERENCE PAGE Page 29

Reference Description1 Each fund balance should correspond to the fund balance reflected on the books as of June 30th - Balance Sheet Accounts #720 and #730

(audit figures, if available).

2 Accounting and Financial Reporting for Certain Grants and Other Financial Assistance. The "On-Behalf" Payments should only be reflected on this page (Budget Summary, Lines 10 and 20).

3 Requires the secretary of the school board to notify the county clerk (within 30 days of the transfer approval) to abate an equal amount of taxes to be next extended. See Sec. 10-22.14 & 17-2.11.

3a Requires notification to the county clerk to abate an equal amount from taxes next extended. See section 10-22.144 Principal on Bonds Sold:

(1) Funding Bonds are to be entered in the fund or funds in which the liability occurs.(2) Refunding Bonds can be entered in the Debt Services Fund only.(3) Building Bonds can be entered in the Capital Projects Fund only.(4) Fire Prevention and Safety Bonds can be entered in the Fire Prevention & Safety Fund only.

5 The proceeds from the sale of school sites, buildings, or other real estate shall be used first to pay the principal and interest on any outstanding bonds on the property being sold, and after all such bonds have been retired, the remaining proceeds from the sale next shall be used by the school board to meet any urgent district needs as determined under Sections 2-3.12 and 17-2.11 of the School Code. Once these issues have been addressed, any remaining proceeds may be used for any other authorized purpose and for deposit into any district fund.

6 The School Code, Section 10-22.44 prohibits the transfer of interest earned on the investment of "any funds for purposes of Illinois Municipal Retirement under the Pension Code." This prohibition does not include funds for Social Security and Medicare-only purposes. For additional requirements on interest earnings, see 23 Illinois Administrative Code, Part 100, Section 100.50.

7 Cash plus investments must be greater than or equal to zero.

8 For cash basis budgets, this total will equal the Budget Summary - Total Direct Receipts/Revenues (Line 9) plus Total Other Sources of Funds (Line 46).

9 For cash basis budgets, this total will equal the Budget Summary - Total Direct Disbursements/Expenditures (Line 19) plus Total Other Uses of Funds (Line 79).

10 Working Cash Fund loans may be made to any district fund for which taxes are levied (Section 20-5 of the School Code).

11 Include revenue accounts 1110 through 1115, 1117,1118 & 1120.

12 The School Code Section 17-2.2c. Tax for leasing educational facilities or computer technology or both, and for temporary relocation expense purposes.

13 Corporate personal property replacement tax revenue must be first applied to the Municipal Retirement/Social Security Fund to replace tax revenue lost due to the abolition of the corporate personal property tax (30 ILCS 115/12). This provision does not apply to taxes levied for Medicare-Only purposes.

14

Only tuition payments made to private facilities. See Functions 4200 or 4400 for estimated public facility disbursements/expenditures.

15 Payment towards the retirement of lease/purchase agreements or bonded/other indebtedness (principal only) otherwise reported within the fund - e.g.: alternate revenue bonds. (Describe & Itemize)

16 Only abolishment of Working Cash Fund must transfer its funds directly to the Educational Fund upon adoption of a resolution andat the close of the current school Year (see 105 ILCS 5/20-8 for further explanation)Only abatement of working cash fund can transfer its funds to any fund in most need of money (see 105 ILCS 5/20-10 for further explanation)


Page 30

Budget Item References Message

Is Deficit Reduction Plan Required? Congratulations! You have a balanced budget.

If required, is Deficit Reduction Plan Completed (Page: DefReductPlan 20-24)?1. Cover Page - CASH or ACCRUAL

Check one type of Accounting Basis used on the Cover sheet. ACCRUAL 2.

Estimated Beginning Fund Balance July,1 2015 for all Funds (Cells C3 - K3)(Line must have a number or zero) OK

Transfer Among Funds (Funds 10, 20, 40 - Acct 7130 - Cells C29, D29, F29), must equal (Funds 10, 20 & 40 - Acct 8130 - Cells C52, D52, F52). OK

Transfer of Interest (Funds 10 thru 90 - Acct 7140 - Cells C30:K30), must equal (Funds 10 thru 60, & 80 - Acct 8140 - Cells C53:H53, J53). OK

Transfer to Debt Service to Pay Principal on Capital Leases (Fund 30 - Acct 7400 - Cell E39) must equal (Funds 10, 20 & 60 - Acct 8400 Cells C57:H60). OK

Transfer to Debt Service to Pay Interest on Capital Leases (Fund 30 - Acct 7500 - Cell E40) must equal (Funds 10, 20 & 60 - Acct 8500 - Cells C61:H64). OK

Transfer to Debt Service Fund to Pay Principal on Revenue Bonds (Fund 30 - Acct 7600 - Cell E41) must equal (Funds 10 & 20 - Acct 8600 - Cells C65:D68). OK

Transfer to Debt Service to Pay Interest on Revenue Bonds (Fund 30 - Acct 7700 - Cell E42) must equal (Funds 10 & 20 - Acct 8700 - Cells C69:D72). OK

Transfer to Capital Projects Fund (Fund 60 - Acct 7800 - Cell H43) must equal (Fund 10 & 20, Acct 8800 - Cells C73:D76). OK

3. Educational (Fund 10 - Cell C3) OKOperations & Maintenance (Fund 20 - Cell D3) OKDebt Service (Fund 30 - Cell E3) OKTransportation (Fund 40 - Cell F3) OKMunicipal Retirement/Social Security (Fund 50 - Cell G3) OKCapital Projects (Fund 60 - Cell H3) OKWorking Cash (Fund 70 - Cell I3) OKTort (Fund 80 - Cell J3) OKFire Prevention & Safety (Fund 90 - Cell K3) OK

4.Educational (Fund 10 - Cell C21) OKOperations & Maintenance (Fund 20 - Cell D21) OKDebt Service (Fund 30 - Cell E21) OKTransportation (Fund 40 - F21) OKMunicipal Retirement/Social Security (Fund 50 - Cell G21) OKCapital Projects (Fund 60 - H21) OKWorking Cash (Fund 70 - Cell I21) OKTort (Fund 80 - Cell J21) OKFire Prevention & Safety (Fund 90 - Cell K21) OK

5.

Interfund Loans Payable (Funds 10:60, 80, 90 - Acct 411 - Cells C6:H6, J6:K6) must equal Interfund Loans Receivable (Funds 10:20, 40, 70 - Acct 141 - Cells C15:D15, F15, I15). OK

Interfund Loans Receivable (Funds 10, 20, 40 & 70 - Acct 141 - Cells C7:D7, F7, I7) must equal Interfund Loans Payable (Funds 10:60, 80, 90 - Acct 411 - Cells C16:H16, J16, K16). OK

End of Balancing

Summary of Cash Transactions: Ending Cash Balance on Hand June 30, 2016, (Page CashSum 4 - All Funds), cannot be negative.

Summary of Cash Transactions: Other Receipts, (Page CashSum 4), must equal Other Disbursements, (Page CashSum 4).

CHECK FOR ERRORSThis worksheet checks various cells to assure that selected items are in balance.

Out-of-balance conditions are accompanied by an error message.Errors must be corrected before the budget is finalized and submitted to ISBE.

Summary of Cash Transactions: Beginning Cash Balance on Hand July 1, 2015, (CashSum 4, All Funds), cannot be negative.

Budget Summary: Other Sources (Page BudgetSum 2-3 - Acct 7000), must equal Other Uses (BudgetSum 2-3 - Acct. 8000).


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