recommendation of 2010-2011 proposed budget · from: lisa k. rider, executive director of business...

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Agenda III-A June 17, 2010

INDEPENDENT SCHOOL DISTRICT 191 Burnsville-Eagan-Savage

Business Office TO: Members, Board of Education

FROM: Lisa K. Rider, Executive Director of Business Services DATE: June 17, 2010

RE: Approval of 2010/2011 Budget

Recommendation: That the Board of Education approve the budget for 2010/2011 indicating revenue and expenditures in each fund as follows:

The 2010/2011 Budget was prepared in accordance with school board decisions. The parameters used to develop the budget are detailed in the presentation materials but are essentially as follows:

1. General education funding, on a per pupil basis for 2010/11, was decreased by 1% to $5,073 per pupil unit as compared to $5,124 in the prior year.

2. Class sizes remained the same as 2009/10 levels. 3. Enrollment estimated at 9,708 for 2010/11 as compared to 9,870 for 2009/10. A

decrease of 162 students in average daily membership. 4. A general fund contribution of $1,000,000 towards retiree severance is included as well

as reimbursement from the OPEB trust to the operating funds of $820,000. 5. Increases in expenditures as indicated in the budget assumptions and guidelines.

Certain negotiated master agreements have not been settled. This initial budget will be revised later in the year to recognize actual data relating to enacted legislation as it pertains to funding, enrollment, staffing audited fund balances, etc. School board policy suggests that the District maintain, in each of the operating funds, an unreserved/undesignated fund balance equal to one month’s expenditures. “If the school board determines that the fund balance goal cannot be met, the policy requirements may be waived upon majority vote when the budget is formally adopted.” As expected, the unreserved/undesignated fund balance falls below the amount designated by policy. Therefore, approval of this proposed budget presumes the Board of Education has elected to waive this policy provision.

PROJECTED REVENUE EXPENDITURES PROJECTEDFUND BALANCE FUND BALANCE

FUND 6/30/2010 6/30/2011

GENERAL 13,753,877$ 107,458,436$ 110,567,262$ 10,645,051$

FOOD SERVICE 468,446 4,000,604 4,000,604 468,446

COMMUNITY SERVICE 106,862 6,846,979 6,846,979 106,862

CAPITAL PROJECTS 4,440,329 40,000 2,000,000 2,480,329

DEBT SERVICE 1,583,525 8,997,245 8,577,132 2,003,638

TRUST & AGENCY FUND 320,471 1,004,150 1,078,000 246,621

INTERNAL SERVICE FUND 16,272,170 17,062,910 17,219,566 16,115,514

TOTAL ALL FUNDS 36,945,680$ 145,410,324$ 150,289,543$ 32,066,461$

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GENERAL FUND Overview As expected, the 2010/11 General Fund Budget shows a deficit (revenues less expenditures) of approximately $3.1 million. As more current information becomes available, the budget will be revised accordingly. This budget should be viewed as a provisional budget subject to correction as data becomes available, particularly recently approved state and federal legislation. Following is a list of the most significant assumptions used in developing the revenue budget. Basic Allowance Currently, the basic state funding allowance is $5,124 per pupil unit which represents no

increase by the state over 2009/2010. Given the uncertainty in State legislation and funding calculations, the budget assumptions approved in February included an assumption that funding would decrease by 1% to $5,073 and we continued with this assumption as the legislature did not resolve the budget deficit for 2010/11. We believe this to be conservative; however, not unreasonable given the state budget deficit concerns.

Special Education

Special education categorical aid has been estimated at no increase over the 2010/11 budgeted revenue. These revenues will be updated to reflect recent state adjustments as more information becomes known. Referendum The district’s referendum authority is a combined $1,476.20 per resident pupil unit (the state maximum) as approved by the voters in November, 2002 and November, 2007. Total referendum revenue declines each year in direct proportion to enrollment decline. Estimated referendum revenue for the 2010/11 year is approximately $17.0 million, or roughly 16% of total general fund revenues. Alternative Teacher Compensation Alternative teacher compensation revenue of approximately $2.6 million is included in the 2009/2010 budget and can only be utilized for that stated purpose. Compensatory Compensatory revenue has increased to approximately $4.9 million as the result of additional students qualifying for free and reduced price lunches coupled with the decline of overall enrollment which results in a higher concentration of students qualifying for free and reduced priced lunches. This funding is dedicated to providing educational programs for at risk students.

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Limited English Proficiency

The estimate is based on the number of students qualifying for ESL services who have not received 5 years of ESL instruction. The budget assumes that funding will be provided for 1,087 students, although more students than those qualifying for aid will require services. Transition

Transition revenue ensures that District’s do not lose formula revenue on a per student basis as a result of changes in counting ESL and extended time students.

Enrollment

Enrollment is a crucial factor in determining a school district’s revenue because most funding formulas are student based. The 2010/11 budget assumes a decline in estimated EC-12 enrollment from 9,870 students (Average Daily Membership) in 2009/10 to 9,708 in 2010/11. Enrollment uncertainty creates the potential for significant increases or decreases in student-based revenue. This assumption will need to be re-evaluated when the October 1, 2010 enrollment is known and the retention factor for 2010/11 is determined. With each student generating nearly $7,600 in revenue, a small deviation in enrollment can produce a significant change in revenue. Any changes in enrollment due to the continued operation of magnet schools or enrollment incentives will be reflected in the revised budget. Revenue Restrictions Restrictions on the use of general education revenue are offset with dedicated revenue. Following are restrictions imposed on general education revenue in 2010/11:

Basic Skills (Compensatory, ESL) Operating Capital Learning & Development Area Learning Center Gifted & Talented Alternative Teacher Compensation Integration

The budget has been prepared accordingly; however, board action may be required to adopt the plans represented by these figures. The requirement that 2% of the General Education revenue be reserved for staff development has been waived for three years by recent legislation. Capital Expenditures

Capital expenditures are budgeted in the General Fund but are supported by revenue that is dedicated to this purpose. Capital expenditures included in this budget amount to approximately $2.6 million.

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Student Transportation The student transportation budget is based on current service levels and represents a new two-year agreement approved with First Student, Inc. Site Based Budgeting A large portion of the operating budget is expended at the site level and in most cases the site exercises control over how funds and staffing are allocated. For instance, staffing is provided to each site on the basis of enrollment but the deployment of that staff is determined at the building level. Instructional budgets, while determined on a uniform basis across the district, are distributed among various accounts and programs at the school building level. Any budget balance at the end of a year in school accounts is carried forward to the succeeding year. FOOD SERVICE The Food Service Fund budget shows a break-even for 2010/11. The lunch prices incorporated into this budget are unchanged from 2010/11 lunch prices. COMMUNITY EDUCATION The Community Education Fund shows essentially a balanced budget after implementation of a $166,799 transfer from the General Fund. This amount reflects the potential costs of the Rahn Kindergarten Plus Incentive tuition. CAPITAL PROJECTS The Capital Projects Fund indicates a deficit budget for the 2010/11 year of approximately $2 million, but has enough reserves to support this deficit. No revenue, other than interest income, is recognized as the Alternative Facility Levy was set to zero in the certified levy Payable 2010 in an effort to keep taxpayer increases to a minimum. DEBT REDEMPTION The Debt Redemption Fund is used to record revenues and expenses relating to principal and interest on bonded debt. These funds are dedicated to debt redemption and cannot be used for any other purpose. FORMAT The budget document is similar to the format used in previous years and follows the pattern of the monthly budget reports. Following the letter of transmittal are the Financial Statements and Summary Schedules used for presentation purposes. SUMMARY This budget was developed in accordance with the budget assumptions approved in February by the Board of Education.

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The School District’s budget is a very complex document and requires an understanding of education finance and accounting to conduct a meaningful analysis. Therefore, comparison of data from year to year or even among programs must be done cautiously to avoid inappropriate conclusions. A wealth of data supports the budget as presented and is available for review upon request. We would be pleased to provide any additional data that you desire. Your questions and comments are solicited. I am pleased to provide the 2010/11 budget document for your review prior to my anticipated recommendation for adoption of this 2010/11 budget at the June 17th board meeting. ATTACHMENTS: Proposed Budget 2010/2011

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FUND 6/30/2010 6/30/2011GENERAL:RESERVED FOR: SAFE SCHOOLS 38,015$ 394,022$ 407,035$ 25,002$ GIFTED & TALENTED (82,089) 134,947 204,105 - HEALTH & SAFETY 5,293 552,308 599,739 (42,138) AREA LEARNING CENTER 597,529 1,883,336 2,363,461 117,404 TOTAL OPERATING CAPITAL 702,567 3,305,365 3,662,735 345,197

RESERVED 1,261,315 6,269,978 7,237,075 445,465

UNRESERVED- DESIGNATED 4,411,849 4,064,019 5,066,397 3,409,471 UNRESERVED- UNDESIGNATED 8,080,713 97,124,439 98,263,790 6,790,115

UNRESERVED- TOTAL 12,492,562 101,188,458 103,330,187 10,199,586

TOTAL GENERAL FUND 13,753,877$ 107,458,436$ 110,567,262$ 10,645,051$

FOOD SERVICE TOTAL 468,446$ 4,000,604$ 4,000,604$ 468,446$

COMMUNITY SERVICE:

RESERVED FOR:

COM ED (243,137)$ 5,454,107$ 5,452,995$ (242,025)$

ECFE 327,604 512,288 559,482 280,410

SCHOOL READINESS 14,266 114,712 125,059 3,919

ABE 25,832 568,512 517,642 76,702

RESERVED 124,565$ 6,649,619$ 6,655,178$ 119,006$

UNRESERVED (17,703) 197,360 191,801 (12,144)

COMMUNITY SERVICE TOTAL 106,862$ 6,846,979$ 6,846,979$ 106,862$

CAPITAL PROJECTS

RESERVED FOR:

ALTERNATIVE FACILITIES 4,440,329$ 40,000$ 2,000,000$ 2,480,329$

CAPITAL PROJECTS TOTAL 4,440,329$ 40,000$ 2,000,000$ 2,480,329$

DEBT SERVICE

UNRESERVED FD 07 1,581,991$ 6,970,962$ 7,004,482$ 1,548,471$

UNRESERVED FD 47 1,534 2,026,283 1,572,650 455,167

DEBT SERVICE TOTAL 1,583,525$ 8,997,245$ 8,577,132$ 2,003,638$

TRUST & AGENCY FUND TOTAL 320,471$ 1,004,150$ 1,078,000$ 246,621$

INTERNAL SERVICE FUND TOTAL 16,272,170$ 17,062,910$ 17,219,566$ 16,115,514$

TOTAL ALL FUNDS 36,945,680$ 145,410,324$ 150,289,543$ 32,066,461$

* Negative reserved fund balance reported as a component of Unreserved- Undesignated.

ISD 191 BURNSVILLE - EAGAN - SAVAGE2010-2011 ADOPTED BUDGETCHANGES IN FUND BALANCE

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Projected Beginning Fund BalanceReserved 1,261,315$ Unreserved- Designated 4,411,849 Unreserved- Undesignated 8,080,713

Total Fund Balance 13,753,877

Revenues 107,458,436 Expenditures (110,567,262)

Net Change in Fund Balance (3,108,826)

Projected Ending Fund BalanceReserved 445,465 Unreserved- Designated 3,409,471 Unreserved- Undesignated 6,790,115

Total Fund Balance 10,645,051$

REVENUEProperty Taxes 23,942,468$ Federal Aid 5,016,671 State Tax Credits 299,994 State Categorical Aid 14,734,756 Other Local Revenues 790,828 State General 62,673,719

Total Revenue 107,458,436$

EXPENDITURES BY PROGRAMAdministration 4,726,487$ District Support Serv. 3,500,454 Capital Health & Safety 599,739 Instr/Pupil Support Serv. 11,222,521 Capital Facilities 1,350,843 Transportation 6,468,142 Fixed Costs 676,799 Operation & Maint. 8,294,275 Instruction 73,728,002

Total Expenditures 110,567,262$

ISD 191 BURNSVILLE - EAGAN - SAVAGE2010-2011 ADOPTED BUDGET

GENERAL FUND

DETAILS OF REVENUE AND EXPENDITURE BY PROGRAM

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Projected Beginning Fund BalanceUnreserved- Undesignated 468,446$


Net Change in Fund Balance -

Projected Ending Fund BalanceUnreserved- Undesignated 468,446$

REVENUEFederal Aid 1,717,850$ Other Local Revenues 2,156,420 State Aid 126,334


EXPENDITURES BY OBJECTSalaries & Benefits 2,065,848$ Food & Milk 1,544,806 General Supplies 235,000 Other 154,950



FOOD SERVICE FUND


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Projected Beginning Fund BalanceReserved 124,565$ Unreserved- Undesignated (17,703)

Total Fund Balance 106,862

Revenues 6,846,979 Expenditures 6,846,979

Net Change in Fund Balance 13,693,958

Projected Ending Fund BalanceReserved 119,006 Unreserved- Undesignated (12,144)

Total Fund Balance 106,862$

REVENUEProperty Taxes -$ Federal Aid 87,799$ Property Taxes 935,691 State Categorical Aid 39,291 Other Local Revenues 4,798,659 State Aid 985,539

Total 6,846,979$

EXPENDITURES BY PROGRAMProject Kids & K-Plus 3,136,712$ School Age/Youth 586,489 School Readiness 125,059 General & Facilities 889,406 Adult/Senior 1,103,350 Early Childhood Screening 52,443 Preschool/ECFE 814,162 Non-Public 139,358

Total 6,846,979$

ISD 191 BURNSVILLE - EAGAN - SAVAGE2010-2011 ADOPTED BUDGETCOMMUNITY SERVICE FUND


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Projected Beginning Fund BalanceReserved 4,440,329$

Revenues 40,000 Expenditures (2,000,000)


Projected Ending Fund BalanceReserved 2,480,329$

REVENUEOther Local Revenues 40,000

Total Revenue 40,000$

EXPENDITURES BY PROGRAMDeferred Maintenance 2,000,000



CAPITAL PROJECT FUND


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Projected Beginning Fund BalanceUnreserved- Undesignated 1,583,525$


Net Change in Fund Balance 420,113

Projected Ending Fund BalanceUnreserved- Undesignated 2,003,638$

REVENUE

Property Taxes 6,602,345$ Other Local Revenues 60,000 State Aid 308,617


EXPENDITURES BY PROGRAMOther Expenses 5,500$ Principal 4,480,000 Interest 4,091,632



DEBT SERVICE FUND


REPORT: BUDGETWK 023 REVENUE BUDGET SUMMARY BY FUND RUN: FRI 061110 10:33 PAGE 1 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 ACCT STATUS: Active and Next Year Accts ACCOUNT RANGES: 01- TO 99-999 ZERO BALANCES: Suppress Zero Balances SORTED BY: ACCOUNT FD SUBTOTALED BY: ACCOUNT FD SERIES TOTALS: <None Selected> PAGE BREAK ON: <None Selected> |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 01 GENERAL 128265475 131901249.98 107211600 108560562 83421028.92 25139533.08 107363703 02 FOOD SERVICE 4262020 4781180.27 4414207 4414207 4090379.98 323827.02 4000604 04 COMMUNITY SERVICE 7697577 7461483.67 6783935 6779270 5384118.03 1395151.97 6846979 06 CAPITAL PROJECTS 2397143 2498711.89 1800239 2235239 2209448.35 25790.65 40000 07 DEBT SERVICE 6519765 6440179.37 7148156 7108156 1864415.76 5243740.24 6970962 08 FLEX BENEFIT FUND 925000 867174.96 925000 925000 802328.47 122671.53 925000 09 SCHOLARSHIP FUND 28200 56471.78 28500 28300 47913.00 19613.00- 33300 10 PRIN EARLY RET INS FUND 47425 47103.03 46325 44575 35789.22 8785.78 45750 11 RHEAUME EDUCATIONAL FUND 100 66.59 100 100 0.00 100.00 100 12 K ROGERS SCHOLARSHIP 0 71.44 0 0 0.00 0.00 15 <DESC. NOT FOUND> 0 0.00 0 67814 67827.22 13.22- 94733 20 ISF - DENTAL 973530 909850.84 963330 963330 0.00 963330.00 963000 21 ISF - POST RETIREMENT BENEFITS 1774729 540856.09 1772229 657500 0.00 657500.00 657500 22 ISF - HEALTH SELECT 105 30000 467.49 0 2600000 0.00 2600000.00 13393410 25 OPEB REVOCABLE TRUST 0 19098824.17 0 1664000 502980.70 1161019.30 2049000

REPORT: BUDGETWK 023 REVENUE BUDGET SUMMARY BY FUND RUN: FRI 061110 10:33 PAGE 2 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 47 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 47 POST EMPLOYMENT BENEFITS 0 783423.86 0 0 4808.95 4808.95- 2026283 *** REPORT TOTALS: 152920964 175387115.43 131093621 136048053 98431038.60 37617014.40 145410324

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 1 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 ACCT STATUS: Active and Next Year Accts ACCOUNT RANGES: 01- TO 99-999 ZERO BALANCES: Suppress Zero Balances SORTED BY: ACCOUNT FD SRC FIN SUBTOTALED BY: ACCOUNT FD SRC SERIES TOTALS: ACCOUNT SRC PAGE BREAK ON: FUND |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 001 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 001 MAINTENANCE LEVY 21448994 21342543.89 20539792 20510232 11443215.89 9067016.11 20989690 004 TAX INCREMENT FINANCE - TIF 0 205857.67 0 0 482.88 482.88- 009 FISCAL DISPARITIES 1938332 1938332.00 3213993 3213993 2904731.76 309261.24 2952778 010 COUNTY APPORTIONMENT 0 156644.88 0 0 171475.41 171475.41- 019 MISC LOCAL TAXES 0 954.84 0 0 8484.77 8484.77- ** TOTAL SRC SERIES: 001-020 23387326- 23644333.28 23753785 23724225 14528390.71 9195834.29 23942468 LOCAL SOURCES 021 TUITION MN SCHL DIST 50000 189993.88 50000 50000 48374.76 1625.24 050 FEES 416750 500531.18 91000 91000 483441.55 392441.55- 060 ADMISSION 149800 191108.99 143600 143600 191068.12 47468.12- 071 MEDICAL ASSIST REVENUE 30000 138958.95 30000 30000 127635.71 97635.71- 80000 091 INTEREST EARNINGS-ESCROW AGENT 0 8.15 0 0 51.11 51.11- 092 INTEREST EARNINGS 405000 433115.51 395000 395000 48214.91 346785.09 093 RENTAL OF FACILITIES 85000 192753.21 85000 85000 144847.15 59847.15- ** TOTAL SRC SERIES: 021-093 1136550- 1646469.87 794600 794600 1043633.31 249033.31- 80000 TUITION FEES ADMISS. 096 GIFTS & BEQUESTS 300000 291321.26 200000 200000 200439.65 439.65- 099 MISC LOCAL REVENUE 630235 649507.13 513725 513725 487774.69 25950.31 516095 ** TOTAL SRC SERIES: 094-099 930235- 940828.39 713725 713725 688214.34 25510.66 516095 OTHER LOCAL REVENUE

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 2 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 099 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 201 ENDOWMENT AID 0 354625.82 0 0 293886.07 293886.07- 211 GENERAL EDUCATION AID 64626295 64921543.50 63441319 57275527 49339822.05 7935704.95 62673719 213 FND AID-SHARED TIME 20000 31357.32 20000 20000 26337.36 6337.36- 20000 227 ABATEMENT AID 0 15435.10 0 0 2424.57 2424.57- 234 HOMESTEAD MKT VAL CREDIT 284576 297106.12 297106 297106 29710.60 267395.40 296851 258 STATE-OTHER CREDITS 3091 3237.51 3237 3237 323.71 2913.29 3143 300 STATE AID & GRANTS 3355236 3133553.69 2506551 2707985 1202173.35 1505811.65 2925022 360 STATE-SPECIAL ED 11774734 12005527.79 11774734 11774734 8012656.09 3762077.91 11774734 369 REVENUE FR OTH ST AGENCIES 10000 9329.68 10000 10000 3889.00 6111.00 370 MISC CFL/SBVTE 15000 52006.91 15000 15000 49586.49 34586.49- 15000 ** TOTAL SRC SERIES: 201-370 80088932- 80823723.44 78067947 72103589 58960809.29 13142779.71 77708469 STATE SOURCES 400 FED AIDS & GRANTS 3704135 4093613.80 3712935 10994371 8008403.01 2985967.99 4880227 405 FED AID THRU OTHER AGENCIES 71564 90148.18 68608 130052 57203.78 72848.22 136444 421 94-142-PRE SCH INC 0 0.00 0 0 7155.02 7155.02- ** TOTAL SRC SERIES: 400-499 3775699- 4183761.98 3781543 11124423 8072761.81 3051661.19 5016671 FED AID THRU MDE 621 SALE OF MAT. PUR FOR RESALE 100000 140266.54 100000 100000 124648.20 24648.20- 100000 625 INSURANCE RECOVERY 0 0.00 0 0 2571.26 2571.26- ** TOTAL SRC SERIES: 601-627 100000- 140266.54 100000 100000 127219.46 27219.46- 100000 SALES & INS RECOVERY

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 3 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 625 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 631 SALE-OPEB BONDS 18846733 17926553.16 0 0 0.00 0.00 ** TOTAL SRC SERIES: 631-639 18846733- 17926553.16 0 0 0.00 0.00 SALE OF BONDS/LOANS 649 TRANSFERS BETWEEN FUNDS 0 2595313.32 0 0 0.00 0.00 ** TOTAL SRC SERIES: 649-650 0 2595313.32 0 0 0.00 0.00 INCOMING TRANSFERS *** 01 GENERAL 128265475 131901249.98 107211600 108560562 83421028.92 25139533.08 107363703

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 4 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 092 02 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 092 INTEREST 19000 13713.19 18000 18000 0.00 18000.00 18000 ** TOTAL SRC SERIES: 021-093 19000- 13713.19 18000 18000 0.00 18000.00 18000 TUITION FEES ADMISS. 099 MISC LOCAL REVENUE 37500 17927.80 0 0 3713.37 3713.37- ** TOTAL SRC SERIES: 094-099 37500- 17927.80 0 0 3713.37 3713.37- OTHER LOCAL REVENUE 319 STATE AID 165370 163502.01 152905 152905 153969.21 1064.21- 126334 ** TOTAL SRC SERIES: 201-370 165370- 163502.01 152905 152905 153969.21 1064.21- 126334 STATE SOURCES 400 <DESC. NOT FOUND> 0 0.00 0 0 26000.00 26000.00- 471 FEDERAL AID 227000 227523.62 225450 225450 234525.68 9075.68- 225700 472 FREE/REDUCED AID 852100 927791.12 992400 992400 1072975.63 80575.63- 1026200 473 COMMODITY CASH REBATES 50000 67543.41 50000 50000 60113.51 10113.51- 60000 474 COMMODITY DIST PROG 71600 152074.84 100000 100000 0.00 100000.00 135000 475 SPECIAL MILK PROGRAM 7100 6710.66 4855 4855 1845.12 3009.88 1850 476 FED SCH BREAKFAST PRG 218500 284194.59 281900 281900 288261.05 6361.05- 269100 ** TOTAL SRC SERIES: 400-499 1426300- 1665838.24 1654605 1654605 1683720.99 29115.99- 1717850 FED AID THRU MDE 601 SALES TO PUPILS 2534800 2487099.14 2507697 2507697 2155514.69 352182.31 2067550 606 SALES TO ADULTS 41350 49506.40 48800 48800 39363.60 9436.40 37720 608 SPEC FUNCTION-FOOD 37700 122908.60 32200 32200 51477.12 19277.12- 33150 622 SALE OF MATERIALS 0 526.10 0 0 121.00 121.00-

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 5 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 624 02 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 624 SALE OF EQUIPMENT 0 0.00 0 0 2500.00 2500.00- ** TOTAL SRC SERIES: 601-627 2613850- 2660040.24 2588697 2588697 2248976.41 339720.59 2138420 SALES & INS RECOVERY 631 <DESC. NOT FOUND> 0 260158.79 0 0 0.00 0.00 ** TOTAL SRC SERIES: 631-639 0 260158.79 0 0 0.00 0.00 SALE OF BONDS/LOANS *** 02 FOOD SERVICE 4262020 4781180.27 4414207 4414207 4090379.98 323827.02 4000604

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 6 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 001 04 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 001 MAINTENANCE LEVY 733037 732476.36 775917 775917 441301.04 334615.96 812715 004 TAX INCREMENT FINANCE - TIF 0 0.00 0 0 22.74 22.74- 009 FISCAL DISPARITIES 86629 86629.00 106511 106511 96387.82 10123.18 122976 019 MISC LOCAL TAXES 0 91.81 0 0 111.72 111.72- ** TOTAL SRC SERIES: 001-020 819666- 819197.17 882428 882428 537823.32 344604.68 935691 LOCAL SOURCES 040 TUITION FROM PATRONS 5095919 4558131.12 4508700 4508700 3892271.05 616428.95 4287000 050 FEES 47000 54214.00 67300 67300 27253.96 40046.04 66000 060 ADMISSIONS 2750 3684.60 2750 2750 3165.91 415.91- 2750 092 INTEREST EARNINGS 8000 12723.49 5000 5000 1.09 4998.91 5000 093 RENT-SCHL FACILITIES 40000 72335.58 40000 40000 57266.12 17266.12- 45600 ** TOTAL SRC SERIES: 021-093 5193669- 4701088.79 4623750 4623750 3979958.13 643791.87 4406350 TUITION FEES ADMISS. 096 GIFTS & BEQUESTS 14500 46391.75 14720 14720 60692.70 45972.70- 27500 099 MISC LOCAL REVENUE 294873 97948.00 94188 94188 55610.37 38577.63 181410 ** TOTAL SRC SERIES: 094-099 309373- 144339.75 108908 108908 116303.07 7395.07- 208910 OTHER LOCAL REVENUE 227 ABATEMENT AID 0 465.87 0 0 220.84 220.84- 234 HOMESTEAD MKT VAL CREDIT 38118 38120.30 38119 38119 3811.84 34307.16 38869 258 STATE-OTHER CREDITS 415 414.70 415 415 41.53 373.47 422 300 STATE-AID & GRANTS 883087 923993.08 771738 771738 569966.80 201771.20 868929

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 7 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 301 04 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 301 NONPUBLIC AID 117350 105549.64 121275 116610 89449.70 27160.30 116610 ** TOTAL SRC SERIES: 201-370 1038970- 1068543.59 931547 926882 663490.71 263391.29 1024830 STATE SOURCES 400 FED AID & GRANTS 47000 43466.50 55671 55671 64208.77 8537.77- 87299 477 CASH IN LIEU/COMMODY 2000 580.96 500 500 0.00 500.00 500 ** TOTAL SRC SERIES: 400-499 49000- 44047.46 56171 56171 64208.77 8037.77- 87799 FED AID THRU MDE 621 MAT PUR FOR RESALE 12000 12950.58 12240 12240 21424.03 9184.03- 15600 622 SALE OF MATERIALS 1000 11295.56 3000 3000 910.00 2090.00 1000 ** TOTAL SRC SERIES: 601-627 13000- 24246.14 15240 15240 22334.03 7094.03- 16600 SALES & INS RECOVERY 631 <DESC. NOT FOUND> 0 660020.77 0 0 0.00 0.00 ** TOTAL SRC SERIES: 631-639 0 660020.77 0 0 0.00 0.00 SALE OF BONDS/LOANS 649 TRANSFER FROM OTH FD 273899 0.00 165891 165891 0.00 165891.00 166799 ** TOTAL SRC SERIES: 649-650 273899- 0.00 165891 165891 0.00 165891.00 166799 INCOMING TRANSFERS *** 04 COMMUNITY SERVICE 7697577 7461483.67 6783935 6779270 5384118.03 1395151.97 6846979

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 8 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 001 06 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 001 MAINTENANCE LEVY 1997143 1997143.00 1650239 1650239 1650239.00 0.00 ** TOTAL SRC SERIES: 001-020 1997143- 1997143.00 1650239 1650239 1650239.00 0.00 LOCAL SOURCES 092 INTEREST EARNINGS 400000 501568.89 150000 585000 559209.35 25790.65 40000 ** TOTAL SRC SERIES: 021-093 400000- 501568.89 150000 585000 559209.35 25790.65 40000 TUITION FEES ADMISS. *** 06 CAPITAL PROJECTS 2397143 2498711.89 1800239 2235239 2209448.35 25790.65 40000

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 9 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 001 07 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 001 MAINTENANCE LEVY 5495639 5445543.72 5945078 5924533 912374.82 5012158.18 5736066 004 TAX INCREMENT FINANCE - TIF 0 0.00 0 0 109.14 109.14- 009 FISCAL DISPARITIES 647016 647016.00 815125 815125 716020.68 99104.32 866279 019 MISC LOCAL TAXES 0 446.89 0 0 536.22 536.22- ** TOTAL SRC SERIES: 001-020 6142655- 6093006.61 6760203 6739658 1629040.86 5110617.14 6602345 LOCAL SOURCES 092 INTEREST EARNINGS 110000 59221.30 100000 60000 0.00 60000.00 60000 ** TOTAL SRC SERIES: 021-093 110000- 59221.30 100000 60000 0.00 60000.00 60000 TUITION FEES ADMISS. 234 HOMESTEAD MKT VAL CREDIT 264240 284847.24 284849 305394 232704.35 72689.65 305394 258 STATE-OTHER CREDITS 2870 3104.22 3104 3104 2670.55 433.45 3223 ** TOTAL SRC SERIES: 201-370 267110- 287951.46 287953 308498 235374.90 73123.10 308617 STATE SOURCES *** 07 DEBT SERVICE 6519765 6440179.37 7148156 7108156 1864415.76 5243740.24 6970962

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 10 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 092 08 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 092 INTEREST EARNINGS 0 0.00 0 0 29.42 29.42- ** TOTAL SRC SERIES: 021-093 0 0.00 0 0 29.42 29.42- TUITION FEES ADMISS. 099 MISC LOCAL REVENUE 925000 867174.96 925000 925000 802299.05 122700.95 925000 ** TOTAL SRC SERIES: 094-099 925000- 867174.96 925000 925000 802299.05 122700.95 925000 OTHER LOCAL REVENUE *** 08 FLEX BENEFIT FUND 925000 867174.96 925000 925000 802328.47 122671.53 925000

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 11 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 092 09 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 092 INTEREST EARNINGS 1200 1170.60 1500 1300 0.00 1300.00 1300 ** TOTAL SRC SERIES: 021-093 1200- 1170.60 1500 1300 0.00 1300.00 1300 TUITION FEES ADMISS. 096 GIFTS 22000 40042.00 22000 22000 47913.00 25913.00- 27000 099 MISC LOCAL REVENUE 5000 15259.18 5000 5000 0.00 5000.00 5000 ** TOTAL SRC SERIES: 094-099 27000- 55301.18 27000 27000 47913.00 20913.00- 32000 OTHER LOCAL REVENUE *** 09 SCHOLARSHIP FUND 28200 56471.78 28500 28300 47913.00 19613.00- 33300

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 12 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 092 10 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 092 INTEREST EARNINGS 3600 681.99 2500 750 0.00 750.00 750 ** TOTAL SRC SERIES: 021-093 3600- 681.99 2500 750 0.00 750.00 750 TUITION FEES ADMISS. 099 MISC LOCAL REVENUE 43825 46421.04 43825 43825 35789.22 8035.78 45000 ** TOTAL SRC SERIES: 094-099 43825- 46421.04 43825 43825 35789.22 8035.78 45000 OTHER LOCAL REVENUE *** 10 PRIN EARLY RET INS FUND 47425 47103.03 46325 44575 35789.22 8785.78 45750

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 13 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 092 11 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 092 INTEREST EARNINGS 100 66.59 100 100 0.00 100.00 100 ** TOTAL SRC SERIES: 021-093 100- 66.59 100 100 0.00 100.00 100 TUITION FEES ADMISS. *** 11 RHEAUME EDUCATIONAL FUND 100 66.59 100 100 0.00 100.00 100

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 14 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 092 12 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 092 INTEREST EARNINGS 0 71.44 0 0 0.00 0.00 ** TOTAL SRC SERIES: 021-093 0 71.44 0 0 0.00 0.00 TUITION FEES ADMISS. *** 12 K ROGERS SCHOLARSHIP 0 71.44 0 0 0.00 0.00

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 15 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 099 15 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 099 MISC LOCAL REVENUE 0 0.00 0 67814 67827.22 13.22- 94733 ** TOTAL SRC SERIES: 094-099 0 0.00 0 67814 67827.22 13.22- 94733 OTHER LOCAL REVENUE *** 15 <DESC. NOT FOUND> 0 0.00 0 67814 67827.22 13.22- 94733

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 16 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 092 20 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 092 INTEREST EARNINGS 13200 6743.22 3000 3000 0.00 3000.00 3000 ** TOTAL SRC SERIES: 021-093 13200- 6743.22 3000 3000 0.00 3000.00 3000 TUITION FEES ADMISS. 099 MISC LOCAL REVENUE 960330 903107.62 960330 960330 0.00 960330.00 960000 ** TOTAL SRC SERIES: 094-099 960330- 903107.62 960330 960330 0.00 960330.00 960000 OTHER LOCAL REVENUE *** 20 ISF - DENTAL 973530 909850.84 963330 963330 0.00 963330.00 963000

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 17 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 092 21 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 092 INTEREST EARNINGS 10000 10416.58 7500 7500 0.00 7500.00 7500 ** TOTAL SRC SERIES: 021-093 10000- 10416.58 7500 7500 0.00 7500.00 7500 TUITION FEES ADMISS. 099 MISC LOCAL REVENUE 1764729 530439.51 1764729 650000 0.00 650000.00 650000 ** TOTAL SRC SERIES: 094-099 1764729- 530439.51 1764729 650000 0.00 650000.00 650000 OTHER LOCAL REVENUE *** 21 ISF - POST RETIREMENT BENEFIT 1774729 540856.09 1772229 657500 0.00 657500.00 657500

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 18 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 092 22 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 092 INTEREST EARNINGS 30000 0.00 0 0 0.00 0.00 13393410 ** TOTAL SRC SERIES: 021-093 30000- 0.00 0 0 0.00 0.00 13393410 TUITION FEES ADMISS. 099 MISC LOCAL REVENUE 0 467.49 0 0 0.00 0.00 ** TOTAL SRC SERIES: 094-099 0 467.49 0 0 0.00 0.00 OTHER LOCAL REVENUE 649 TRANSFERS BETWEEN FUNDS 0 0.00 0 2600000 0.00 2600000.00 ** TOTAL SRC SERIES: 649-650 0 0.00 0 2600000 0.00 2600000.00 INCOMING TRANSFERS *** 22 ISF - HEALTH SELECT 105 30000 467.49 0 2600000 0.00 2600000.00 13393410

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 19 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 090 25 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 090 <DESC. NOT FOUND> 0 9881.40- 0 0 0.00 0.00 092 INTEREST REVENUE 0 30266.52 0 0 112876.61 112876.61- 385000 ** TOTAL SRC SERIES: 021-093 0 20385.12 0 0 112876.61 112876.61- 385000 TUITION FEES ADMISS. 614 <DESC. NOT FOUND> 0 18697520.14 0 856000 0.00 856000.00 856000 616 <DESC. NOT FOUND> 0 380918.91 0 808000 390104.09 417895.91 808000 ** TOTAL SRC SERIES: 601-627 0 19078439.05 0 1664000 390104.09 1273895.91 1664000 SALES & INS RECOVERY *** 25 OPEB REVOCABLE TRUST 0 19098824.17 0 1664000 502980.70 1161019.30 2049000

REPORT: BUDGETWK 020 REVENUE BY FUND & SOURCE - SUMMARY RUN: FRI 061110 10:34 PAGE 20 REVENUE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| SRC FD |< - - PRIOR YEAR - - >| ADOPTED REVISED REMAINING NEXT YEAR 001 47 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 ON 06/30/10 BUDGET 001 MAINTENANCE LEVY 0 0.00 0 0 0.00 0.00 1444296 009 FISCAL DISPARITIES 0 0.00 0 0 0.00 0.00 206987 ** TOTAL SRC SERIES: 001-020 0 0.00 0 0 0.00 0.00 1651283 LOCAL SOURCES 092 INTEREST EARNINGS 0 1534.28 0 0 4808.95 4808.95- 375000 ** TOTAL SRC SERIES: 021-093 0 1534.28 0 0 4808.95 4808.95- 375000 TUITION FEES ADMISS. 649 TRANSFERS BETWEEN FUNDS 0 781889.58 0 0 0.00 0.00 ** TOTAL SRC SERIES: 649-650 0 781889.58 0 0 0.00 0.00 INCOMING TRANSFERS *** 47 POST EMPLOYMENT BENEFITS 0 783423.86 0 0 4808.95 4808.95- 2026283 *** REPORT TOTALS: 152920964 175387115.43 131093621 136048053 98431038.60 37617014.40 145410324

REPORT: BUDGETWK 022 EXPEND BUDGET SUMMARY BY FUND RUN: FRI 061110 10:36 PAGE 1 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 ACCT STATUS: Active and Next Year Accts ACCOUNT RANGES: 01- TO 99-999 ZERO BALANCES: Suppress Zero Balances SORTED BY: ACCOUNT FD SUBTOTALED BY: ACCOUNT FD SERIES TOTALS: <None Selected> PAGE BREAK ON: <None Selected> |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 01 GENERAL 121714222 116605174.63 104221051 107590239 83113886.06 1034355.64 23441997.30 104062291 02 FOOD SERVICE 4543240 4673665.39 4547500 4431964 3614539.59 2295.01 815129.40 4000604 03 TRANSPORTATION 6402651 5625730.65 6150218 6159096 4890896.61 52.70 1268146.69 6410238 04 COMMUNITY SERVICE 7697577 7400982.50 6783935 6779270 5892404.34 21304.87 865560.79 6846979 06 CAPITAL PROJECTS 14343683 16489410.26 14200080 12054353 9979712.02 26967.00 2047673.98 2000000 07 DEBT SERVICE 6756616 6754065.83 7775172 6993282 7771822.08 778540.08- 7004482 08 FLEX BENEFIT FUND 925000 854633.67 925000 925000 830331.26 94668.74 925000 09 SCHOLARSHIP FUND 34500 47589.50 42000 42000 29648.00 12352.00 42000 10 PRIN EARLY RET INS FUND 97998 93885.24 111872 111872 75757.86 36114.14 111000 15 CAFE 0 0.00 0 69419 73262.99 3843.99- 94733 20 ISF - DENTAL 900000 897038.47 900000 900000 864245.07 35754.93 900600 21 ISF - POST RETIREMENT BENEFITS 1473064 225732.63 1882434 1245720 118444.76 1127275.24 996000 22 ISF - HEALTH SELECT 105 0 2595313.32 0 0 0.00 0.00 13393410 25 OPEB REVOCABLE TRUST 0 1960918.60 0 1960005 826417.02 1133587.98 1929556 47 POST EMPLOYMENT BENEFITS 0 0.00 0 781890 0.00 781890.00 1572650 *** REPORT TOTALS: 164888551 164224140.69 147539262 150044110 118081367.66 1084975.22 30877767.12 150289543

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 1 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 ACCT STATUS: Active and Next Year Accts ACCOUNT RANGES: 01- TO 99-999 ZERO BALANCES: Suppress Zero Balances SORTED BY: ACCOUNT FD ORG PRG FIN CRS OBJ SUBTOTALED BY: ACCOUNT FD ORG SERIES TOTALS: ACCOUNT ORG PAGE BREAK ON: FUND |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 005 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 005 DISTRICTWIDE 29056788 26964622.86 9583010 12670594 7670601.31 450489.92 4549502.77 10134153 006 ADMIN BLDG 26900 32602.83 26900 26900 26840.99 3.71 55.30 26900 007 ENVISION-PERFORMING ARTS CTR 0 0.00 299537 257434 272941.38 15507.38- 300921 008 DIAMONDHEAD 485420 521269.46 792239 797014 508052.65 69483.00 219478.35 774768 014 BURNSVILLE SR HIGH 17473666 16753796.31 16328054 17753070 14390345.53 69317.43 3293407.04 16261822 015 METCALF JR HIGH 5694261 5736615.45 5569411 5718179 4822229.52 21716.38 874233.10 5560536 066 EAGLE RIDGE JR HIGH 5876758 5838350.96 5629585 5768093 4784090.02 34086.26 949916.72 5651268 085 NICOLLET JR HIGH 5780694 5863265.10 5297726 5597490 4514036.32 7798.74 1075654.94 5095849 ** TOTAL ORG SERIES: 000-099 64394487 61710522.97 43526462 48588774 36989137.72 652895.44 10946740.84 43806217 DISTRICT WIDE 100 ELEMENTARY SERVICES 609859 415882.72 1710203 942811 463939.30 1540.02 477331.68 1124561 ** TOTAL ORG SERIES: 100-199 609859 415882.72 1710203 942811 463939.30 1540.02 477331.68 1124561 ELEMENTARY SERVICES 200 ELE/SEC SERVICES 6845433 5819367.14 8057788 7161890 5455768.45 172408.66 1533712.89 9319712 299 SUMMER SCHOOL 74411 39582.88 23200 27508 29803.95 2295.95- 28250 ** TOTAL ORG SERIES: 200-299 6919844 5858950.02 8080988 7189398 5485572.40 172408.66 1531416.94 9347962 ELEM/SECOND SERVICES 300 SECONDARY SERVICES 1151451 606513.34 2416168 965006 503807.28 0.01 461198.71 1069119 314 BALC - SECONDARY 234602 224533.59 116263 258380 172120.98 86259.02 325383

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 2 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 315 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 315 BALC - ELEM/JRH 370459 315125.84 370645 567535 380360.88 98043.88 89130.24 709264 ** TOTAL ORG SERIES: 300-399 1756512 1146172.77 2903076 1790921 1056289.14 98043.89 636587.97 2103766 SECONDARY SERVICES 414 BESTransition SERVICES 718478 727861.91 787202 771769 612123.60 1173.91 158471.49 853637 481 CEDAR ELEMENTARY 3566588 3563418.76 3329458 3434251 2676136.12 10588.43 747526.45 3323078 482 GIDEON POND ELEMENTARY 3100942 3037833.64 2960125 3015624 2415883.67 9342.77 590397.56 2922317 483 EDW NEILL ELEMENTARY 3970906 3945886.40 3971086 4049038 3208720.17 3181.91 837135.92 3890687 484 MARION W SAVAGE ELEMENTARY 4383729 4472291.80 4239439 4363721 3536088.55 8511.04 819121.41 4314607 485 SIOUX TRAIL ELEMENTARY 3373642 3382949.45 3361190 3379159 2706042.65 2926.20 670190.15 3263605 486 VISTA VIEW ELEMENTARY 3802992 3706341.90 3811908 3876341 3103110.81 8479.07 764751.12 3726366 487 BYRNE ELEMENTARY 3384009 3346716.52 3759545 3958579 3211515.15 35369.37 711694.48 4062849 488 RAHN ELEMENTARY 3465044 3472320.45 3552081 3366345 2693019.55 7404.79 665920.66 3392922 489 SKY OAKS ELEMENTARY 5073013 4944685.15 5031742 5082236 4043579.48 5833.52 1032823.00 4703241 490 HIDDEN VALLEY ELEMENTARY 5066660 5086757.08 5254802 5372224 4320554.80 1683.96 1049985.24 5134705 491 HARRIET BISHOP ELEMENTARY 3923630 3940081.85 4220012 4560461 3703299.04 6912.00 850249.96 4276468 ** TOTAL ORG SERIES: 400-499 43829633 43627144.91 44278590 45229748 36230073.59 101406.97 8898267.44 43864482 UNDEFINED ORG SERIES 500 ABE - AREA LEARNING CENTER 156800 106756.36 168713 197731 126520.36 71210.64 249250 509 VALE 1986453 1853468.71 1613447 1679732 1276769.32 7155.64 395807.04 1505587

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 3 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 514 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 514 CEDAR ALTERNATIVE 1851880 1722151.41 1813398 1776005 1328077.58 608.30 447319.12 1832878 516 ANTHONY LEWIS CENTER 36916 34977.17 43614 44221 31771.99 272.91 12176.10 50219 520 OPTIONS TREATMENT CENTER 36916 34958.52 43614 44221 32366.74 23.81 11830.45 110050 530 SUMMER ESY K-12 STRETCH PROG 119948 79653.14 10613 82648 73666.82 8981.18 58938 ** TOTAL ORG SERIES: 500-599 4188913 3831965.31 3693399 3824558 2869172.81 8060.66 947324.53 3806922 COMMUNITY SERVICE 701 ST JOHN'S 14974 14535.93 28333 24029 19701.10 4327.90 8381 ** TOTAL ORG SERIES: 700-799 14974 14535.93 28333 24029 19701.10 4327.90 8381 NONPUBLIC SCHOOL *** 01 GENERAL 121714222 116605174.63 104221051 107590239 83113886.06 1034355.64 23441997.30 104062291

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 4 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 005 02 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 005 DISTRICTWIDE 656086 1114377.57 815601 803182 676260.88 2295.01 124626.11 721334 014 BURNSVILLE SR HIGH 744663 665419.66 720152 687647 568008.51 119638.49 639612 015 METCALF JR HIGH 369062 336814.53 362318 363538 285825.02 77712.98 320464 066 EAGLE RIDGE JR HIGH 402173 371728.10 386399 361275 282712.58 78562.42 311393 085 NICOLLET JR HIGH 343660 317428.27 333305 329129 245017.22 84111.78 283138 ** TOTAL ORG SERIES: 000-099 2515644 2805768.13 2617775 2544771 2057824.21 2295.01 484651.78 2275941 DISTRICT WIDE 482 GIDEON POND ELEMENTARY 192394 184525.64 188070 180115 142352.58 37762.42 156245 483 EDW NEILL ELEMENTARY 205391 177295.87 182988 183436 143863.14 39572.86 158254 484 MARION W SAVAGE ELEMENTARY 210553 182385.12 189101 189081 153590.31 35490.69 175115 485 SIOUX TRAIL ELEMENTARY 178848 169852.52 175795 167546 141273.68 26272.32 158251 486 VISTA VIEW ELEMENTARY 206911 188236.25 190216 191179 155485.93 35693.07 183774 487 BYRNE ELEMENTARY 169984 157310.45 163638 163718 144986.56 18731.44 168945 488 RAHN ELEMENTARY 180473 157684.82 160151 160341 125040.77 35300.23 138842 489 SKY OAKS ELEMENTARY 218650 220742.89 210330 222695 201061.51 21633.49 191313 490 HIDDEN VALLEY ELEMENTARY 235763 221267.39 246242 222595 180230.31 42364.69 204915 491 HARRIET BISHOP ELEMENTARY 228629 208596.31 223194 206487 168830.59 37656.41 189009 ** TOTAL ORG SERIES: 400-499 2027596 1867897.26 1929725 1887193 1556715.38 330477.62 1724663 UNDEFINED ORG SERIES *** 02 FOOD SERVICE 4543240 4673665.39 4547500 4431964 3614539.59 2295.01 815129.40 4000604

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 5 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 005 03 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 005 DISTRICTWIDE 6402651 5625730.65 6150218 6159096 4890896.61 52.70 1268146.69 6410238 ** TOTAL ORG SERIES: 000-099 6402651 5625730.65 6150218 6159096 4890896.61 52.70 1268146.69 6410238 DISTRICT WIDE *** 03 TRANSPORTATION 6402651 5625730.65 6150218 6159096 4890896.61 52.70 1268146.69 6410238

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 6 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 005 04 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 005 DISTRICTWIDE 0 660020.77 0 42423- 0.00 42423.00- 40639- 008 DIAMONDHEAD 0 0.00 0 0 61274.64 61274.64- 014 BURNSVILLE SR HIGH 0 65762.88 36428 26328 34659.96 8331.96- 25280 ** TOTAL ORG SERIES: 000-099 0 725783.65 36428 16095- 95934.60 112029.60- 15359- DISTRICT WIDE 482 GIDEON POND ELEMENTARY 137803 130552.79 32300 31847 31946.53 99.53- 31847 483 EDW NEILL ELEMENTARY 123963 97245.55 53714 53006 41438.32 11567.68 53006 484 MARION W SAVAGE ELEMENTARY 94792 117257.10 52292 51577 40427.83 11149.17 51577 485 SIOUX TRAIL ELEMENTARY 132667 189785.65 296408 284906 262568.35 22337.65 254564 486 VISTA VIEW ELEMENTARY 185659 214206.08 278912 277694 243495.77 34198.23 236243 487 BYRNE ELEMENTARY 126450 139012.08 40249 39558 54141.19 14583.19- 60369 488 RAHN ELEMENTARY 137054 183704.45 160926 115571 63858.88 51712.12 56446 489 SKY OAKS ELEMENTARY 201207 249510.95 357784 352808 318549.69 34258.31 327141 490 HIDDEN VALLEY ELEMENTARY 130984 259958.39 243885 244274 284197.19 39923.19- 318148 491 HARRIET BISHOP ELEMENTARY 208846 235486.29 286790 241856 247474.44 5618.44- 317274 ** TOTAL ORG SERIES: 400-499 1479425 1816719.33 1803260 1693097 1588098.19 104998.81 1706615 UNDEFINED ORG SERIES 500 ABE - AREA LEARNING CENTER 6100802 4744965.53 4822972 4985734 4132971.95 6684.27 846077.78 5016365 ** TOTAL ORG SERIES: 500-599 6100802 4744965.53 4822972 4985734 4132971.95 6684.27 846077.78 5016365 COMMUNITY SERVICE 701 ST JOHN'S 101176 102498.48 108775 103158 69987.48 14620.60 18549.92 103158

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 7 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 704 04 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 704 TESSERACT SCHOOL 5869 5601.26 5000 5161 953.75 4207.25 5161 705 CYRPUS 0 0.00 0 1032 0.00 1032.00 1032 799 HOME SCHOOLS 10305 5414.25 7500 7183 4458.37 2724.63 30007 ** TOTAL ORG SERIES: 700-799 117350 113513.99 121275 116534 75399.60 14620.60 26513.80 139358 NONPUBLIC SCHOOL *** 04 COMMUNITY SERVICE 7697577 7400982.50 6783935 6779270 5892404.34 21304.87 865560.79 6846979

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 8 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 005 06 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 005 DISTRICTWIDE 15359 0.00 0 0 169415.80 169415.80- 006 ADMIN BLDG 0 0.00 0 0 20557.00 20557.00- 014 BURNSVILLE SR HIGH 2406922 4468365.39 6390041 6305394 4531051.61 26967.00 1747375.39 2000000 015 METCALF JR HIGH 504761 2542211.04 6056455 3995375 4515068.89 519693.89- 066 EAGLE RIDGE JR HIGH 18538 18538.00 0 0 0.00 0.00 ** TOTAL ORG SERIES: 000-099 2945580 7029114.43 12446496 10300769 9236093.30 26967.00 1037708.70 2000000 DISTRICT WIDE 482 GIDEON POND ELEMENTARY 1973150 1647490.44 0 0 3731.00 3731.00- 483 EDW NEILL ELEMENTARY 2406855 2039613.58 0 0 22931.53 22931.53- 484 MARION W SAVAGE ELEMENTARY 129611 586083.22 148962 148962 103448.11 45513.89 486 VISTA VIEW ELEMENTARY 2031367 1373768.57 0 0 77295.55 77295.55- 487 BYRNE ELEMENTARY 713784 235423.43 0 0 0.00 0.00 488 RAHN ELEMENTARY 22680 29693.63 378000 378000 252027.18 125972.82 489 SKY OAKS ELEMENTARY 120595 32917.74 1085353 1085353 0.00 1085353.00 490 HIDDEN VALLEY ELEMENTARY 21242 23058.37 141269 141269 138902.73 2366.27 491 HARRIET BISHOP ELEMENTARY 14035 13785.52 0 0 0.00 0.00 ** TOTAL ORG SERIES: 400-499 7433319 5981834.50 1753584 1753584 598336.10 1155247.90 UNDEFINED ORG SERIES 514 CEDAR ALTERNATIVE 3964784 3478461.33 0 0 145282.62 145282.62- ** TOTAL ORG SERIES: 500-599 3964784 3478461.33 0 0 145282.62 145282.62- COMMUNITY SERVICE *** 06 CAPITAL PROJECTS 14343683 16489410.26 14200080 12054353 9979712.02 26967.00 2047673.98 2000000

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 9 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 005 07 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 005 DISTRICTWIDE 6756616 6754065.83 7775172 6993282 7771822.08 778540.08- 7004482 ** TOTAL ORG SERIES: 000-099 6756616 6754065.83 7775172 6993282 7771822.08 778540.08- 7004482 DISTRICT WIDE *** 07 DEBT SERVICE 6756616 6754065.83 7775172 6993282 7771822.08 778540.08- 7004482

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 10 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 005 08 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 005 DISTRICTWIDE 925000 854633.67 925000 925000 830331.26 94668.74 925000 ** TOTAL ORG SERIES: 000-099 925000 854633.67 925000 925000 830331.26 94668.74 925000 DISTRICT WIDE *** 08 FLEX BENEFIT FUND 925000 854633.67 925000 925000 830331.26 94668.74 925000

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 11 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 300 09 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 300 SECONDARY SERVICES 34500 47589.50 42000 42000 29648.00 12352.00 42000 ** TOTAL ORG SERIES: 300-399 34500 47589.50 42000 42000 29648.00 12352.00 42000 SECONDARY SERVICES *** 09 SCHOLARSHIP FUND 34500 47589.50 42000 42000 29648.00 12352.00 42000

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 12 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 005 10 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 005 DISTRICTWIDE 97998 93885.24 111872 111872 75757.86 36114.14 111000 ** TOTAL ORG SERIES: 000-099 97998 93885.24 111872 111872 75757.86 36114.14 111000 DISTRICT WIDE *** 10 PRIN EARLY RET INS FUND 97998 93885.24 111872 111872 75757.86 36114.14 111000

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 13 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 008 15 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 008 CAFE 0 0.00 0 69419 73262.99 3843.99- 94733 ** TOTAL ORG SERIES: 000-099 0 0.00 0 69419 73262.99 3843.99- 94733 DISTRICT WIDE *** 15 CAFE 0 0.00 0 69419 73262.99 3843.99- 94733

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 14 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 005 20 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 005 DISTRICTWIDE 900000 897038.47 900000 900000 864245.07 35754.93 900600 ** TOTAL ORG SERIES: 000-099 900000 897038.47 900000 900000 864245.07 35754.93 900600 DISTRICT WIDE *** 20 ISF - DENTAL 900000 897038.47 900000 900000 864245.07 35754.93 900600

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 15 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 005 21 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 005 DISTRICTWIDE 1473064 225732.63 1882434 1245720 118444.76 1127275.24 996000 ** TOTAL ORG SERIES: 000-099 1473064 225732.63 1882434 1245720 118444.76 1127275.24 996000 DISTRICT WIDE *** 21 ISF - POST RETIREMENT BENEFIT 1473064 225732.63 1882434 1245720 118444.76 1127275.24 996000

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 16 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 005 22 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 005 DISTRICTWIDE 0 2595313.32 0 0 0.00 0.00 13393410 ** TOTAL ORG SERIES: 000-099 0 2595313.32 0 0 0.00 0.00 13393410 DISTRICT WIDE *** 22 ISF - HEALTH SELECT 105 0 2595313.32 0 0 0.00 0.00 13393410

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 17 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 005 25 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 005 <DESC. NOT FOUND> 0 1960918.60 0 1960005 826417.02 1133587.98 1929556 ** TOTAL ORG SERIES: 000-099 0 1960918.60 0 1960005 826417.02 1133587.98 1929556 DISTRICT WIDE *** 25 OPEB REVOCABLE TRUST 0 1960918.60 0 1960005 826417.02 1133587.98 1929556

REPORT: BUDGETWK 021 EXPEND BUDGET BY BLDG-ORG - SUMMARY RUN: FRI 061110 10:37 PAGE 18 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| ORG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 005 47 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 005 DISTRICTWIDE 0 0.00 0 781890 0.00 781890.00 1572650 ** TOTAL ORG SERIES: 000-099 0 0.00 0 781890 0.00 781890.00 1572650 DISTRICT WIDE *** 47 POST EMPLOYMENT BENEFITS 0 0.00 0 781890 0.00 781890.00 1572650 *** REPORT TOTALS: 164888551 164224140.69 147539262 150044110 118081367.66 1084975.22 30877767.12 150289543

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 1 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 ACCT STATUS: Active and Next Year Accts ACCOUNT RANGES: 01- TO 99-999 ZERO BALANCES: Suppress Zero Balances SORTED BY: ACCOUNT FD PRG SUBTOTALED BY: ACCOUNT FD PRG SERIES TOTALS: ACCOUNT PRG PAGE BREAK ON: FUND |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 010 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 010 BOARD OF EDUCATION 104739 94547.89 104439 104439 78848.60 456.00 25134.40 101798 020 SUPERINTENDENT 447849 438754.64 367532 404315 292104.87 121.38 112088.75 323248 030 ASSIST SUP'T 257556 248871.79 161821 164534 64020.24 100513.76 185050 050 SCHOOL ADMINISTRATION 5870890 5358631.40 4375538 4302998 3597631.82 17404.61 687961.57 4116391 ** TOTAL PRG SERIES: 000-099 6681034 6140805.72 5009330 4976286 4032605.53 17981.99 925698.48 4726487 ADMINISTRATION 105 GEN ADMIN SUPPORT 218065 205134.10 166772 162310 152613.93 407.07 9289.00 165521 107 OTH ADMIN SUPPORT 26841 26840.64 0 0 0.00 0.00 110 BUSINESS SERVICES 1674870 1542190.75 1374855 1341315 1379430.84 1021.01 39136.85- 1365482 130 COMMUNITY RELATIONS 340546 302262.51 352544 354996 299889.05 2000.00 53106.95 355838 140 DATA PROCESSING 698165 679418.12 754555 750474 704715.33 3218.00 42540.67 756007 150 LEGAL SERVICES 64000 20772.20 0 0 7964.20 7964.20- 64000 160 HUMAN RESOURCES 629906 657228.37 626694 628562 562483.57 146.96 65931.47 609391 170 PRINTING 36000 44113.15 38500 38500 29750.33 8749.67 38000 180 CENSUS 28223 26189.09 28603 28569 24167.22 4401.78 124115 195 COMMUNITY PARTNERSHIP 8500 480.00 3000 3000 575.00 2425.00 3000

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 2 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 197 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 197 PARENTAL INVOLVEMENT 175999 35799.59 1700 167633 22360.43 637.71 144634.86 700 199 SCHOOL ELECTIONS 30600 6727.34 0 0 0.00 0.00 18400 ** TOTAL PRG SERIES: 100-199 3931715 3547155.86 3347223 3475359 3183949.90 7430.75 283978.35 3500454 DIST. SUPPORT SERV. 201 KINDERGARTEN 1540587 1548282.84 1496092 1582039 1261566.74 4066.19 316406.07 1445840 202 PRIMARY (1-3) 6938157 6994170.53 8152409 8293288 6579970.92 5048.08 1708269.00 8194276 203 INTERMEDIATE (4-6) 15179387 14964092.56 10121592 10108710 7992357.50 89950.61 2026401.89 10253146 204 TITLE II TEACHER TRAINING 423989 447441.33 353268 356570 272984.50 83585.50 317804 205 TITLE III - LEP 173278 122516.81 166041 165547 166414.69 867.69- 196630 206 TITLE IV SAFE & DRUG FREE 2654 2669.00 0 0 0.00 0.00 208 ELE/SEC MIDDLE SCH'L 23513 12701.47 8728 0 5808.20 5808.20- 7500 210 TECHNOLOGY GRANT 0 0.00 1187 1187 0.00 1187.00 211 SECONDARY ED-GENERAL 8252318 8438092.03 3543313 2957486 2791936.03 142971.71 22578.26 3853648 212 ART 821374 785957.31 800441 862807 722732.71 3725.73 136348.56 819325 215 BUSINESS 65373 63349.27 64690 67052 55229.42 52.53 11770.05 109769 216 TITLE I EDUCATIONALLY DISADVAN 1142350 1176410.00 1504791 1554007 1138291.98 2793.62 412921.40 1365334 217 ASSURANCE OF MASTERY 221661 232535.18 278866 307618 169606.96 43.05 137967.99 332568 218 SCHOOL ENRICHMENT PROG 663492 654297.86 677511 508540 412704.33 97.08 95738.59 485746

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 3 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 219 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 219 ESL 2734619 2673006.01 2759823 2930500 2298846.32 390.48 631263.20 2910890 220 LANGUAGE ARTS 2697614 2621601.53 2646408 2703362 2267575.96 17160.24 418625.80 2644787 230 WORLD LANGUAGES 1124604 1118315.31 1040323 1171952 968391.44 419.36 203141.20 1092764 240 PHY ED-HEALTH-REC 2105423 2135847.02 2005219 2116069 1680242.63 4366.86 431459.51 1788091 250 FAMILY LIVING SCIENCE 217216 158935.11 138910 149006 126936.62 22069.38 153098 255 INDUSTRIAL EDUCATION 379467 382594.98 405893 434924 342391.09 3686.59 88846.32 391918 256 MATHEMATICS 2396128 2408737.83 2439723 2750913 2202085.94 1949.01 546878.05 2575742 258 MUSIC 1639703 1698110.69 1620935 1951375 1599934.87 2403.63 349036.50 1723963 260 NATURAL SCIENCES 3024161 3020383.76 3073970 3294344 2653390.23 4411.33 636542.44 3130740 270 SOCIAL STUDIES 2744604 2628272.68 2675248 2634903 2152454.39 2620.73 479827.88 2601879 280 OTH REG INSTRUCTIONAL SEC 57830 0.00 1400000 504338 0.00 504338.00 715000 291 CO-CURRICULAR 585699 563833.57 504633 719422 674823.62 2635.40 41962.98 385044 292 BOYS/GIRLS ATHLETICS 392036 360826.61 296016 368878 446603.83 5841.00 83566.83- 359931 294 BOYS ATHLETICS 446059 439928.68 424330 436347 426493.68 16102.96 6249.64- 429411 296 GIRLS ATHLETICS 429254 404189.86 404830 422757 410028.96 8990.65 3737.39 406148 298 EXTRA CURR-STU CNCL 200 0.00 0 0 0.00 0.00 ** TOTAL PRG SERIES: 200-299 56422750 56057099.83 49005190 49353941 39819803.56 319726.84 9214410.60 48690992 REGULAR INSTRUCTION

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 4 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 311 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 311 DISTRIBUTIVE EDUCATION 8985 27003.21 0 11213 13711.44 6201.77 8700.21- 331 HOME ECONOMICS ED 331116 369693.75 292510 318874 228510.81 7320.92 83042.27 348338 341 BUSINESS & OFFICE ED 147320 142906.94 149297 152795 119132.93 628.00 33034.07 145332 351 TECHNICAL EDUCATION 16516 13966.75 17152 17152 8922.01 8229.99 361 TRADE-INDUSTRIAL ED 136040 132681.38 133453 134873 105440.91 29432.09 168783 380 SPECIAL NEEDS 660905 627203.11 640408 607118 483761.13 394.73 122962.14 494373 399 VOCATIONAL-GENERAL 574368 521632.17 354168 341962 352307.67 10345.67- 342427 ** TOTAL PRG SERIES: 300-399 1875250 1835087.31 1586988 1583987 1311786.90 14545.42 257654.68 1499253 VOCATIONAL INSTRUC. 400 GENERAL SPECIAL ED 4121310 3941072.44 0 115848- 124152.91 736.18 240737.09- 192314- 401 SPEECH/LANGUAGE IMPAIRED 1166555 1245566.31 1228849 1355017 1067378.64 622.25 287016.11 1290036 402 MMM MENTALLY IMP - MILD-MOD 951654 836416.21 1089946 1195105 855323.71 1064.38 338716.91 1406222 403 MSMI MENTALLY IMP - MOD-SEVERE 1581120 1267845.50 1347183 1136102 889018.85 139.23 246943.92 1010941 404 PHYSICALLY IMPAIRED 502857 476312.45 457263 631770 229154.04 52.59 402563.37 582105 405 DEAF-HARD OF HEARING 144100 141544.16 374100 140600 75.00 140525.00 420300 406 VISUALLY IMPAIRED 112280 253146.84 72165 200165 39073.60 161091.40 206181 407 LD SPECIFIC LRNING DISABILITY 3646819 3694467.38 3265762 3247185 2481384.31 11769.76 754030.93 3411383 408 EBD EMOTION/BEHAVIOR DISORDER 4647617 4672850.15 4137003 4344180 3303522.01 18141.57 1022516.42 4066274

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 5 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 410 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 410 OTHER HEALTH IMPAIRED 537521 405470.92 477475 351100 285811.52 10222.47 55066.01 446588 411 AUTISTIC 2414234 2350076.06 2345243 2370082 1854278.48 6790.38 509013.14 2238867 412 EARLY CHILDHOOD SPEC EDUCATION 3129925 3223171.18 2912737 3031889 2351919.54 9904.84 670064.62 2988844 414 TRAUMATIC BRAIN INJURY 0 0.00 0 0 120.00 120.00- 100 416 SEVERELY MULTIPLY IMPAIRED 9000 6716.39 200000 7000 0.00 7000.00 420 SPECIAL ED-GENERAL 2776664 2145570.35 3713900 3084968 2614695.37 76491.99 393780.64 4029570 430 HOMEBOUND 43448 43606.25 41326 41688 40845.64 842.36 38622 472 SP ED - HEALTH SERVICES 396683 389903.61 395545 400563 315314.60 85248.40 421120 473 SP ED - PSYCHOLOGICAL SERV 837311 844581.55 838978 848678 667448.42 249.50 180980.08 924496 474 SP ED - SOCIAL WORK 0 0.00 0 0 1512.04 1512.04- 43542 ** TOTAL PRG SERIES: 400-499 27019098 25938317.75 22897475 22270244 17121028.68 136185.14 5013030.18 23332877 SPECIAL ED INSTRUCT. 520 BALC - DIPLOMA 136800 105861.65 148713 197731 126520.36 71210.64 204880 ** TOTAL PRG SERIES: 500-599 136800 105861.65 148713 197731 126520.36 71210.64 204880 COMMUNITY ED & SERV 600 <DESC. NOT FOUND> 1443226 718219.40 0 36821- 0.00 36821.00- 35273- 605 GENERAL INSTRUCT SUPPORT 1252085 1191012.26 1293369 1355365 1175776.46 59.98 179528.56 1337794 610 CURR CONSULT/DEVELOP 1672427 1632051.04 1764856 1913900 1215832.00 188561.09 509506.91 1772408 620 EDUCATIONAL MEDIA 936336 913050.98 855331 978160 826991.07 21730.16 129438.77 924497

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 6 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 640 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 640 STAFF DEVELOPMENT 2920075 2382621.68 2795761 2581204 976023.28 3185.58 1601995.14 2543647 680 COMP ASSIST INSTRUCT 1564120 1270890.02 1483906 1932042 1243776.54 20669.41 667596.05 1513324 690 OTHR INSTR SUPP SERV 50425 43533.42 48600 48600 46435.27 2164.73 47050 ** TOTAL PRG SERIES: 600-699 9838694 8151378.80 8241823 8772450 5484834.62 234206.22 3053409.16 8103447 INSTRUC SUPPORT SERV 710 COUNSELING/GUIDANCE 1515397 1545601.22 1145273 1124085 966181.62 604.60 157298.78 1054845 720 HEALTH SERVICES 1078999 1083308.99 900996 879932 765846.00 1544.97 112541.03 898022 730 PSYCHOLOGICAL SERV 300 0.00 300 0 0.00 0.00 740 ATTEND/SOC WORK SERV 464778 486729.19 451505 604076 436994.00 167082.00 405984 760 PUPIL TRANSPORTATION 134968 25173.12 108000 2189- 0.00 2189.00- 57904 770 FOOD SERVICES 0 1025.00 0 0 162.00 162.00- 780 ALCOHOL/DRUG PREV PRG 28607 25779.29 34552 34552 29575.57 4976.43 790 OTHER PUPIL SUPPORT SERVICES 653551 365683.20 284216 548025 341292.72 49645.07 157087.21 278487 791 DIVERSITY/PEER LDRSHP 6708 0.00 0 6709 6793.93 84.93- 6709 792 PUPIL APPRAISAL 229551 221831.52 224654 363211 350601.74 12609.26 380294 ** TOTAL PRG SERIES: 700-799 4112859 3755131.53 3149496 3558401 2897447.58 51794.64 609158.78 3082245 PUPIL SUPPORT SERV 810 OPERATIONS 7680561 7324474.22 7136916 7102383 6346415.66 174647.66 581319.68 7089900 811 MAINTENANCE 1179736 1078317.84 1207264 1206899 1170210.02 53915.28 17226.30- 1204375

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 7 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 850 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 850 FACILITIES 1992503 1625243.44 1824742 1826667 1308944.67 23921.70 493800.63 1950582 ** TOTAL PRG SERIES: 800-899 10852800 10028035.50 10168922 10135949 8825570.35 252484.64 1057894.01 10244857 SITE,BUILDINGS,EQUIP 910 <DESC. NOT FOUND> 69323 69323.00 0 0 0.00 0.00 920 SHORT TERM DEBT 0 0.00 0 0 10437.50 10437.50- 10000 930 EMPLOYEE BENEFITS 0 0.00 0 0 97632.25 97632.25- 940 PROPERTY & OTHER INS 500000 195088.10 500000 500000 202268.83 297731.17 500000 950 TRANSFERS 273899 781889.58 165891 2765891 0.00 2765891.00 166799 ** TOTAL PRG SERIES: 900-999 843222 1046300.68 665891 3265891 310338.58 2955552.42 676799 FISCAL & OTHER FIXED *** 01 GENERAL 121714222 116605174.63 104221051 107590239 83113886.06 1034355.64 23441997.30 104062291

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 8 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 770 02 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 770 FOOD SERVICES 4543240 4673665.39 4547500 4431964 3614539.59 2295.01 815129.40 4000604 ** TOTAL PRG SERIES: 700-799 4543240 4673665.39 4547500 4431964 3614539.59 2295.01 815129.40 4000604 PUPIL SUPPORT SERV *** 02 FOOD SERVICE 4543240 4673665.39 4547500 4431964 3614539.59 2295.01 815129.40 4000604

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 9 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 750 03 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 750 TRANSPORTATION SAFETY 5000 0.00 0 0 0.00 0.00 760 PUPIL TRANSPORTATION 6397651 5625730.65 6150218 6159096 4890199.61 52.70 1268843.69 6410238 ** TOTAL PRG SERIES: 700-799 6402651 5625730.65 6150218 6159096 4890199.61 52.70 1268843.69 6410238 PUPIL SUPPORT SERV 930 EMPLOYEE BENEFITS 0 0.00 0 0 697.00 697.00- ** TOTAL PRG SERIES: 900-999 0 0.00 0 0 697.00 697.00- FISCAL & OTHER FIXED *** 03 TRANSPORTATION 6402651 5625730.65 6150218 6159096 4890896.61 52.70 1268146.69 6410238

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 10 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 505 04 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 505 COMM SERV - GENERAL 581485 988422.93 326072 363321 328498.54 861.15 33961.31 763581 510 ADULT EDUCATION 372215 304451.98 369002 359990 269942.13 95.68 89952.19 348150 511 ADULT RECREATION 13759 10184.10 13774 13774 12708.38 1065.62 14729 520 ADULT BASIC ED 468891 483876.69 487623 474646 438039.35 36606.65 517642 550 PRESCHOOL 223107 208327.89 234331 219343 200181.34 19161.66 254680 551 ELEMENTARY 392846 315493.28 391571 379014 277947.53 5436.63 95629.84 222958 552 SECONDARY 156406 96445.17 152585 145375 112128.87 33246.13 67438 553 GTI GIFTED/TALENTED 0 44992.83 0 61368 49804.06 11563.94 52345 554 SES 0 0.00 0 32698 60287.44 27589.44- 30698 560 RECREATION 159731 162133.49 153284 202217 163772.43 38444.57 84650 570 PROJECT KIDS 2934632 2314429.76 2156437 2117851 1886621.68 231229.32 1950127 571 PROJ KIDS - PRESCHOOL 1109123 1199444.32 1176907 1117923 954221.75 61.32 163639.93 1186585 580 EARLY CHILD & FAMILY ED 535909 540986.03 538413 513439 464774.43 124.75 48539.82 559482 582 SCHOOL READINESS 116437 112619.94 117303 118378 84819.78 33558.22 125059 583 PRESCHOOL SCREENING 0 53508.01 0 0 4348.97 4348.97- 585 YOUTH DEV/SERV 59436 58630.69 62194 60243 60965.67 722.67- 76115 586 AFTER SCHOOL ENRICHMENT 57253 60902.77 55904 67665 57444.58 10220.42 52285

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 11 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 590 04 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 590 OTHER COMM SERVICES 516347 446132.62 548535 532025 465897.41 14725.34 51402.25 540455 ** TOTAL PRG SERIES: 500-599 7697577 7400982.50 6783935 6779270 5892404.34 21304.87 865560.79 6846979 COMMUNITY ED & SERV *** 04 COMMUNITY SERVICE 7697577 7400982.50 6783935 6779270 5892404.34 21304.87 865560.79 6846979

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 12 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 850 06 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 850 FACILITIES 14343683 16489410.26 14200080 12054353 9979712.02 26967.00 2047673.98 2000000 ** TOTAL PRG SERIES: 800-899 14343683 16489410.26 14200080 12054353 9979712.02 26967.00 2047673.98 2000000 SITE,BUILDINGS,EQUIP *** 06 CAPITAL PROJECTS 14343683 16489410.26 14200080 12054353 9979712.02 26967.00 2047673.98 2000000

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 13 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 910 07 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 910 DEBT RED-BOND'D DEBT 6756616 6754065.83 7775172 6993282 7771822.08 778540.08- 7004482 ** TOTAL PRG SERIES: 900-999 6756616 6754065.83 7775172 6993282 7771822.08 778540.08- 7004482 FISCAL & OTHER FIXED *** 07 DEBT SERVICE 6756616 6754065.83 7775172 6993282 7771822.08 778540.08- 7004482

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 14 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 050 08 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 050 SCHOOL ADMINISTRATION 83250 70382.33 83250 83250 43643.32 39606.68 83250 ** TOTAL PRG SERIES: 000-099 83250 70382.33 83250 83250 43643.32 39606.68 83250 ADMINISTRATION 110 BUSINESS SERVICES 37000 22158.47 37000 37000 21928.59 15071.41 37000 ** TOTAL PRG SERIES: 100-199 37000 22158.47 37000 37000 21928.59 15071.41 37000 DIST. SUPPORT SERV. 211 SECONDARY ED-GENERAL 740000 689026.06 740000 740000 678207.35 61792.65 740000 ** TOTAL PRG SERIES: 200-299 740000 689026.06 740000 740000 678207.35 61792.65 740000 REGULAR INSTRUCTION 505 COMM SERV - GENERAL 46250 35621.45 46250 46250 39080.44 7169.56 46250 ** TOTAL PRG SERIES: 500-599 46250 35621.45 46250 46250 39080.44 7169.56 46250 COMMUNITY ED & SERV 605 GEN INSTRUCT SUPPORT 0 12987.43 0 0 21357.92 21357.92- ** TOTAL PRG SERIES: 600-699 0 12987.43 0 0 21357.92 21357.92- INSTRUC SUPPORT SERV 770 FOOD SERVICES 2775 9297.29 2775 2775 4816.07 2041.07- 2775 ** TOTAL PRG SERIES: 700-799 2775 9297.29 2775 2775 4816.07 2041.07- 2775 PUPIL SUPPORT SERV 810 OPERATIONS 15725 15160.64 15725 15725 21297.57 5572.57- 15725 ** TOTAL PRG SERIES: 800-899 15725 15160.64 15725 15725 21297.57 5572.57- 15725 SITE,BUILDINGS,EQUIP *** 08 FLEX BENEFIT FUND 925000 854633.67 925000 925000 830331.26 94668.74 925000

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 15 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 790 09 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 790 OTHER PUPIL SUPP SER 34500 47589.50 42000 42000 29648.00 12352.00 42000 ** TOTAL PRG SERIES: 700-799 34500 47589.50 42000 42000 29648.00 12352.00 42000 PUPIL SUPPORT SERV *** 09 SCHOLARSHIP FUND 34500 47589.50 42000 42000 29648.00 12352.00 42000

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 16 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 930 10 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 930 EMPLOYEE BENEFITS 97998 93885.24 111872 111872 75757.86 36114.14 111000 ** TOTAL PRG SERIES: 900-999 97998 93885.24 111872 111872 75757.86 36114.14 111000 FISCAL & OTHER FIXED *** 10 PRIN EARLY RET INS FUND 97998 93885.24 111872 111872 75757.86 36114.14 111000

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 17 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 790 15 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 790 OTHER PUPIL SUPPORT SERVICES 0 0.00 0 69419 73262.99 3843.99- 94733 ** TOTAL PRG SERIES: 700-799 0 0.00 0 69419 73262.99 3843.99- 94733 PUPIL SUPPORT SERV *** 15 CAFE 0 0.00 0 69419 73262.99 3843.99- 94733

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 18 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 050 20 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 050 SCHOOL ADMINISTRATION 42300 41753.97 42300 42300 39942.80 2357.20 43500 ** TOTAL PRG SERIES: 000-099 42300 41753.97 42300 42300 39942.80 2357.20 43500 ADMINISTRATION 105 GEN ADMIN SUPPORT 16200 16146.67 16200 16200 15556.39 643.61 16300 ** TOTAL PRG SERIES: 100-199 16200 16146.67 16200 16200 15556.39 643.61 16300 DIST. SUPPORT SERV. 203 INTERMEDIATE (4-6) 425700 424868.78 425700 425700 409734.32 15965.68 424000 ** TOTAL PRG SERIES: 200-299 425700 424868.78 425700 425700 409734.32 15965.68 424000 REGULAR INSTRUCTION 399 VOCATIONAL-GENERAL 11700 11580.11 11700 11700 11099.86 600.14 12000 ** TOTAL PRG SERIES: 300-399 11700 11580.11 11700 11700 11099.86 600.14 12000 VOCATIONAL INSTRUC. 420 SPECIAL ED-GENERAL 207000 205993.37 207000 207000 198234.96 8765.04 208000 ** TOTAL PRG SERIES: 400-499 207000 205993.37 207000 207000 198234.96 8765.04 208000 SPECIAL ED INSTRUCT. 505 COMM SERV - GENERAL 57600 57247.74 57600 57600 55041.00 2559.00 57600 ** TOTAL PRG SERIES: 500-599 57600 57247.74 57600 57600 55041.00 2559.00 57600 COMMUNITY ED & SERV 605 GEN INSTRUCT SUPPORT 29700 29439.56 29700 29700 28249.42 1450.58 29400 ** TOTAL PRG SERIES: 600-699 29700 29439.56 29700 29700 28249.42 1450.58 29400 INSTRUC SUPPORT SERV 790 OTHER PUPIL SUPPORT SERVICES 67500 67033.74 67500 67500 64413.36 3086.64 67400 ** TOTAL PRG SERIES: 700-799 67500 67033.74 67500 67500 64413.36 3086.64 67400 PUPIL SUPPORT SERV 810 OPERATIONS 42300 42974.53 42300 42300 41972.96 327.04 42400 ** TOTAL PRG SERIES: 800-899 42300 42974.53 42300 42300 41972.96 327.04 42400 SITE,BUILDINGS,EQUIP *** 20 ISF - DENTAL 900000 897038.47 900000 900000 864245.07 35754.93 900600

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 19 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 020 21 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 020 SUPERINTENDENT 0 0.00 20720 0 0.00 0.00 030 ASSIST SUP'T 17476 15354.90 21673 20720 0.00 20720.00 21000 050 SCHOOL ADMINISTRATION 212985 6557.02 196011 225000 9247.22 215752.78 225000 ** TOTAL PRG SERIES: 000-099 230461 21911.92 238404 245720 9247.22 236472.78 246000 ADMINISTRATION 110 BUSINESS SERVICES 40140 0.00 24340 0 16093.84 16093.84- ** TOTAL PRG SERIES: 100-199 40140 0.00 24340 0 16093.84 16093.84- DIST. SUPPORT SERV. 211 SECONDARY ED-GENERAL 1202463 203070.71 1619690 1000000 93088.70 906911.30 750000 ** TOTAL PRG SERIES: 200-299 1202463 203070.71 1619690 1000000 93088.70 906911.30 750000 REGULAR INSTRUCTION 810 OPERATIONS 0 750.00 0 0 15.00 15.00- ** TOTAL PRG SERIES: 800-899 0 750.00 0 0 15.00 15.00- SITE,BUILDINGS,EQUIP *** 21 ISF - POST RETIREMENT BENEFIT 1473064 225732.63 1882434 1245720 118444.76 1127275.24 996000

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 20 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 105 22 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 105 GEN ADMIN SUPPORT 0 0.00 0 0 0.00 0.00 13393410 ** TOTAL PRG SERIES: 100-199 0 0.00 0 0 0.00 0.00 13393410 DIST. SUPPORT SERV. 950 TRANSFERS 0 2595313.32 0 0 0.00 0.00 ** TOTAL PRG SERIES: 900-999 0 2595313.32 0 0 0.00 0.00 FISCAL & OTHER FIXED *** 22 ISF - HEALTH SELECT 105 0 2595313.32 0 0 0.00 0.00 13393410

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 21 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 050 25 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 050 <DESC. NOT FOUND> 0 52727.63 0 52825 32365.27 20459.73 50603 ** TOTAL PRG SERIES: 000-099 0 52727.63 0 52825 32365.27 20459.73 50603 ADMINISTRATION 110 <DESC. NOT FOUND> 0 84206.10 0 84500 55092.98 29407.02 80946 ** TOTAL PRG SERIES: 100-199 0 84206.10 0 84500 55092.98 29407.02 80946 DIST. SUPPORT SERV. 211 <DESC. NOT FOUND> 0 587086.46 0 586600 348626.38 237973.62 561930 ** TOTAL PRG SERIES: 200-299 0 587086.46 0 586600 348626.38 237973.62 561930 REGULAR INSTRUCTION 810 <DESC. NOT FOUND> 0 77.50 0 80 20.00 60.00 77 ** TOTAL PRG SERIES: 800-899 0 77.50 0 80 20.00 60.00 77 SITE,BUILDINGS,EQUIP 935 <DESC. NOT FOUND> 0 1236820.91 0 1236000 390312.39 845687.61 1236000 ** TOTAL PRG SERIES: 900-999 0 1236820.91 0 1236000 390312.39 845687.61 1236000 FISCAL & OTHER FIXED *** 25 OPEB REVOCABLE TRUST 0 1960918.60 0 1960005 826417.02 1133587.98 1929556

REPORT: BUDGETWK 019 EXPEND BUDGET WORKSHEET BY PROGRAM - SUM RUN: FRI 061110 10:35 PAGE 22 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| PRG FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 910 47 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 910 DEBT RED-BOND'D DEBT 0 0.00 0 781890 0.00 781890.00 1572650 ** TOTAL PRG SERIES: 900-999 0 0.00 0 781890 0.00 781890.00 1572650 FISCAL & OTHER FIXED *** 47 POST EMPLOYMENT BENEFITS 0 0.00 0 781890 0.00 781890.00 1572650 *** REPORT TOTALS: 164888551 164224140.69 147539262 150044110 118081367.66 1084975.22 30877767.12 150289543

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 1 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 ACCT STATUS: Active and Next Year Accts ACCOUNT RANGES: 01- TO 99-999-999-999-999 ZERO BALANCES: Suppress Zero Balances SORTED BY: ACCOUNT FD OBJ ORG PRG FIN CRS SUBTOTALED BY: ACCOUNT FD OBJ SERIES TOTALS: ACCOUNT OBJ PAGE BREAK ON: FUND |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 100 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 100 SALARY CONTINGENCY 567898 0.00 3968678 2063136 0.00 2063136.00 3387398 101 SALARIES PAYABLE 0 0.00 0 0 1401.27- 1401.27 110 ADMINISTRATION/SUPERVISION 4192916 4307849.79 4186264 4301149 3741215.66 559933.34 4331877 117 MANAGERIAL-OPERATIONS 290930 290930.00 290930 290930 266686.20 24243.80 290930 140 LICENSED CLASSROOM 33397713 33466134.73 31157899 32408152 26209671.43 6198480.57 33217970 141 NON-LIC - CLASSROOM 4279640 4155531.59 780579 759118 546720.29 212397.71 672196 143 LIC - CLASSROOM SUPPORT 8378997 8237518.03 5511565 5376274 4402606.06 973667.94 5770370 144 NON-LIC - CLASSROOM SUPPORT 851347 856868.50 781477 1028216 688273.78 339942.22 728713 145 SUBSTITUTE TEACHERS 850273 1088682.04 947597 1138872 1002679.40 136192.60 873500 146 SUBSTITUTE NON-LIC INSTRUCT 9400 197331.60 1000 127950 148809.26 20859.26- 143955 151 OCCUPATIONAL THERAPIST 0 0.00 523970 536548 440993.65 95554.35 547157 152 SPEECH/LANGUAGE PATHOLOGIST 0 0.00 1343421 1413012 1185717.31 227294.69 1426045 154 SCHOOL NURSE 0 0.00 569792 565778 464213.28 101564.72 601845 156 SCHOOL SOCIAL WORKER 0 0.00 211414 221708 175438.47 46269.53 225924 157 SCHOOL PSYCHOLOGIST 0 0.00 605464 626634 501573.88 125060.12 595347

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 2 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 161 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 161 EA PERSONAL CARE ASSISTANT 0 0.00 2974448 2839759 2152926.36 686832.64 2845876 162 ONE TO ONE EA 0 0.00 37311 99181 53501.08 45679.92 104991 163 EMPLOYEE INTERPRETER 0 0.00 799 799 1890.00 1091.00- 165 SCHOOL COUNSELOR 0 0.00 700646 693776 558795.69 134980.31 663833 170 SEC-CLERICAL-OTHER 2851000 2815626.24 2913567 2871443 2451854.77 419588.23 2982625 171 TEMPORARY & OVERTIME 252278 169483.76 244386 268473 126391.06 142081.94 261487 172 TECHNOLOGY SALARIES 187785 183072.29 187785 198967 196459.93 2507.07 204213 174 CUSTODIAL SALARIES 3310037 3215072.35 3555942 3421687 3043086.19 378600.81 3483178 175 CULTURAL LIASION 0 0.00 63192 159106 120285.22 38820.78 163651 176 DRIVERS SALARIES 68372 68371.68 68372 62169 55724.82 6444.18 58490 179 DAPE SPECIALISTS 119134 118920.40 124986 344003 286381.71 57621.29 395873 185 LIC INSTR - OTHER 3172609 3279986.36 3024848 2663535 1763116.59 900418.41 2319269 186 NON-LIC INSTR - OTHER 470933 489623.84 395716 489218 497567.25 8349.25- 481282 191 SEVERANCE PAY 1150000 530439.51 750000 1000000 0.02 999999.98 1000000 195 CHARGEBACK SALARIES 0 0.00 48000- 48000- 0.00 48000.00- 48000- 199 OFFICIALS-JUDGE-TIMEKPRS 36487 29174.19 27040 29401 31918.95 2517.95- 35308 ** TOTAL OBJ SERIES: 100-199 64437749 63500616.90 65901088 65950994 51113097.04 14837896.96 67765303 SALARIES AND WAGES

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 3 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 201 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 201 TUITION REIMBURSEMENT 30116 18404.00 33116 32000 29930.67 2069.33 32000 210 FICA 4720963 4605560.78 4643449 4677901 3786916.10 890984.90 4737666 214 PERA 894527 868177.39 858438 889100 784269.93 104830.07 865720 218 TRA 2690169 2691433.78 2624772 2709225 2230281.70 478943.30 2692515 220 HEALTH INSURANCE 11822427 11248283.61 13230864 12469649 10213412.53 2256236.47 10673492 230 LIFE INSURANCE 83161 81080.65 81279 77999 64363.18 13635.82 80133 235 DENTAL INSURANCE 615775 564053.72 609838 577877 477054.33 100822.67 610674 240 LONG TERM DISABILITY 374996 377380.03 371683 378107 298582.35 79524.65 379324 250 TSA MATCH 519493 518239.13 515098 553894 456544.18 97349.82 549229 251 HEALTH REIMBURSEMENT 4788 9308.01 6400 6025 3800.00 2225.00 6025 252 HEALTH SAVINGS PLAN 1580000 1499208.58 0 0 61543.02 61543.02- 253 TSA - DISTRICT MATCH 0 0.00 0 0 60407.98 60407.98- 270 WORKERS COMP INS 387135 236303.28 399298 399298 222912.44 176385.56 395277 280 REEMPLOYMENT COMP INS 120000 109740.66 0 170000 252004.05 82004.05- 225000 290 <DESC. NOT FOUND> 17197410 16224980.43 0 0 0.00 0.00 291 CONTINUING EMPLOYEE BENEFITS 614729 0.00 0 0 0.00 0.00 295 EMPLOYEE BENEFITS CHGBK 0 0.00 12000- 12000- 0.00 12000.00- 488000 ** TOTAL OBJ SERIES: 200-299 41655689 39052154.05 23362235 22929075 18942022.46 3987052.54 21735055 EMPLOYEE BENEFITS

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 4 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 295 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 300 PURCHASED SERVICES CONTINGENCY 100000 0.00 100000 100000 0.00 100000.00 340000 303 FED AWARDS UNDER $25,000 0 0.00 311530 437285 183211.09 254073.91 133350 304 FED AWARDS OVER $25,000 0 0.00 3593 3593 56253.24 52660.24- 305 PROF & TECH SERV 1497374 1564571.07 1156656 1345310 1080917.17 14013.25 250379.58 1249324 310 SCHOOL BOARD PER DIEM 42600 42600.00 42600 42600 39050.00 3550.00 42600 319 OTHER PERSONAL SERVICES 162913 79114.12 164361 130193 98138.91 32054.09 138095 320 COMMUNICATION SERVICES 401774 312831.02 408390 404190 267722.24 2000.00 134467.76 413947 321 PHONE-LONG DISTANCE 6001 1456.44 2501 2501 1366.99 1134.01 2501 325 INTERDEPT POSTAGE 64663 41574.88 44310 51635 37153.38 14481.62 35706 329 POSTAGE & PARCEL SERVICES 35853 35573.80 37950 45596 24774.39 20821.61 43601 330 ELECTRICITY 646800 796064.78 656800 646800 704809.01 58009.01- 646800 331 WATER & SEWER 232700 215136.80 232700 232700 195468.07 37231.93 232700 332 FIRM GAS 108650 133176.52 108650 108650 111320.11 2670.11- 108650 333 INTERRUPTIBLE GAS 602000 439290.75 602000 602000 374609.68 227390.32 602000 334 REFUSE REMOVAL 40000 41270.13 40000 40000 55310.48 15310.48- 40000 340 PROPERTY/LIABILITY INSURANCE 280000 195088.10 280000 280000 202268.83 77731.17 500000

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 5 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 341 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 341 LIABILITY INSURANCE 120000 0.00 120000 120000 0.00 120000.00 350 REPAIRS/MAINT SERVICES 286485 304118.59 323059 342427 367357.80 2923.01 27853.81- 323937 351 REPAIR/MAINT - BLDG 474500 321713.19 470500 470500 272346.84 26368.56 171784.60 470500 352 REPAIR/MAINT VEHICLE 20000 29111.05 20000 20000 8888.74 2533.77 8577.49 20000 353 REPAIR/MAINT - SITE 7960 19839.51 7960 7960 15021.87 4400.00 11461.87- 7960 357 DEAF INTERPRETER 0 0.00 436 1936 1063.50 872.50 2000 358 CONSULTANT INTERPERTER 0 0.00 11052 55952 53586.10 2365.90 58300 360 TRANS-CONTRACTS 0 46.76 201469 1050 653.98 396.02 104000 361 TRANS-CONTRACTS 140240 189581.42 147542 168667 185220.55 16553.55- 134124 363 SNOW REMOVAL 12000 13257.71 12000 12000 15083.20 3083.20- 12000 365 TRANS-FUEL CHARGBACK 121912 18771.41 121117 14652 19354.95 4702.95- 75343 366 TRAVEL/CONFERENCES 241253 229031.84 206817 334755 222847.89 11099.00 100808.11 276512 368 FEDERAL OUT-OF-STATE TRAVEL 6000 0.00 6000 6000 2911.37 3088.63 3500 369 ENTRY FEES/STUDENT TRAV ALLOW 0 0.00 0 185 4296.80 4111.80- 370 RENTALS & LEASES 701255 684993.83 856930 883598 831924.39 4119.50 47554.11 869474 371 AUDIO-VISUAL RENTAL 50 0.00 0 0 0.00 0.00 380 ADVERTISING 39900 46364.66 57600 57600 14375.46 43224.54 51400

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 6 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 381 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 381 PRINTING-BINDING 142246 71004.05 110878 106915 70850.43 3686.60 32377.97 91371 385 INTERDEPT PRINTING 6929 21.55 6205 6205 100.74- 6305.74 4105 390 TUITION-MN ISD 1696800 820860.26 1736200 841700 613425.94 228274.06 749300 391 COST SHARING PAYMTS-MN ISD 30000 23288.85 0 30000 0.00 30000.00 30000 393 SPEC ED CONTRACTED SERVICES 2500 30892.33 10000 10000 21514.96 11514.96- 25000 394 REGIST/ENTRY FEES 92216 243745.86 126311 276989 353530.88 76541.88- 106423 396 SALARIES 0 331004.57 0 271400 401449.00 130049.00- 271600 397 BENEFITS 0 114900.10 0 94068 0.00 94068.00 94084 398 MISC CHARGEBACK 109126- 124500.00- 104538- 104538- 110000.00- 5462.00 110000- ** TOTAL OBJ SERIES: 300-399 8254448 7265795.95 8639579 8503074 6797977.50 71143.69 1633952.81 8200207 PURCHASED SERVICES 400 SUPPLIES CONTINGENCY 803021- 0.00 65210 946347- 121.00 946468.00- 89061 401 GENERAL SUPPLIES 1522742 1055073.88 719889 1369899 949060.40 77935.28 342903.32 661646 402 XEROX SUPPLIES 25353 17150.11 22258 23418 11978.52 6983.00 4456.48 17306 410 CUSTODIAL SUPPLIES 331600 361906.94 331600 331600 354017.23 2063.26 24480.49- 331600 411 GROUNDS SUPPLIES 35000 55709.94 35000 35000 47685.29 3275.95 15961.24- 35000 412 OPERATIONS UNIFORMS 18000 16747.20 18000 18000 13523.30 4476.70 18000 420 REPAIR SUPPLIES 69435 87035.58 65900 65900 118625.32 6197.15 58922.47- 66150

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 7 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 421 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 421 REPAIR PARTS - BLDG 93440 41479.23 93440 93440 68033.43 2820.00 22586.57 93440 422 REPAIR PARTS - VEHICLES 10000 9440.42 10000 10000 16341.77 1128.14 7469.91- 10000 423 REPAIR PARTS - SITE 8060 3628.70 8060 8060 197.62 7862.38 8060 430 INSTRUCT SUPPLIES 431378 371848.03 382210 748534 353477.87 189413.49 205642.64 323739 433 INDIVID INSTR MATERIALS 357345 149759.33 383730 526101 178024.05 165761.22 182315.73 338383 437 PROPANE 10000 3082.22 10000 10000 0.00 10000.00 10000 438 FUEL OIL 0 28780.19 0 0 19090.97 19090.97- 442 GAS/OIL - VEHICLES 26000 29805.64 26000 26000 21886.97 9289.20 5176.17- 26000 450 MATERIALS FOR RESALE 10130 77524.83 500 8100 82753.51 5797.40 80450.91- 2436 460 TEXT & WORKBOOKS 647741 515866.93 598006 621279 529227.44 37836.52 54215.04 605674 461 STANDARDIZED TESTS 112112 81307.39 99085 90000 102621.56 12621.56- 98585 470 MEDIA RESOURCES 88675 128526.00 75177 102456 60548.42 10665.68 31241.90 58055 480 AUDIO VISUAL AIDS 9974 4452.61 2730 5730 1080.97 10.33 4638.70 2460 489 PERIODICALS-PAPERS 24430 16445.50 22359 21867 20714.49 8469.26 7316.75- 19749 490 FOOD 23376 28110.14 19346 27961 24694.81 739.89 2526.30 25274 499 WAREHOUSE INVENTORY ADJ 0 0.00 0 0 89391.71 89391.71- ** TOTAL OBJ SERIES: 400-499 3051770 3083680.81 2988500 3196998 3063096.65 528385.77 394484.42- 2840618 SUPPLIES AND MATR'LS

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 8 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 500 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 500 CAPITAL CONTINGENCY 8852 0.00 330337 7511 0.00 7511.00 8000 510 SITE IMPROVEMENTS 3950 115.00 0 23731 18175.81 1060.00 4495.19 15000 520 BLDG ACQUISTION & CONSTRUCTION 574753 431320.95 277000 272000 264959.40 822.02 6218.58 237000 530 EQUIPMENT PURCHASED 549637 306078.44 429201 789440 470538.99 31074.54 287826.47 339743 533 OTH EQUIP-DIRECT INSTRUCTION 0 0.00 0 130500 3531.23 249.99 126718.78 95000 535 CAPITAL LEASES 0 875000.00 0 1103500 1103500.00 0.00 550 OTHER VEHICLES PURCHASED 0 0.00 5000 5000 35645.00 30645.00- 5000 555 TECHNOLOGY EQUIPMENT 1303285 1071993.05 876484 1331031 1238744.54 370530.40 278243.94- 985454 556 TECH EQUIP-SP ED DIRECT INSTR 0 0.00 0 162000 217251.78 21859.04 77110.82- 211500 580 PRINCIPAL ON CERTIFICATES 485986 263074.29 289981 289981 142848.78 147132.22 510882 581 INTEREST ON CERT OF PART 165631 186125.47 241994 241994 122248.24 119745.76 228844 589 LEASE TRANSACTONS 0 875000.00- 0 1103500- 1103500.00- 0.00 590 OTHER CAPITAL EXPENSE 325522 148927.12 58354 249005 114511.16 8973.60 125520.24 596 ** TOTAL OBJ SERIES: 500-599 3417616 2407634.32 2508351 3502193 2628454.93 434569.59 439168.48 2637019 CAPITAL EXPENDITURES 740 INTEREST EXPENSE 0 0.00 0 0 10437.50 10437.50- 10000 ** TOTAL OBJ SERIES: 700-799 0 0.00 0 0 10437.50 10437.50- 10000 DEBT SERVICE 820 DUES,MBRSHPS,LICENSES & FEES 128051 85019.40 109551 196158 110414.42 256.59 85486.99 159084

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 9 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 821 01 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 821 REGIONAL MEM DUES 407000 398574.00 457856 457856 405574.00 52282.00 460206 896 TAXES AND SPECIAL ASSESSMENTS 88000 29809.62 88000 88000 42811.56 45188.44 88000 ** TOTAL OBJ SERIES: 800-899 623051 513403.02 655407 742014 558799.98 256.59 182957.43 707290 OTHER EXPENDITURES 910 TRANSFERS TO OTHER FUNDS 273899 781889.58 165891 2765891 0.00 2765891.00 166799 ** TOTAL OBJ SERIES: 900-999 273899 781889.58 165891 2765891 0.00 2765891.00 166799 OTHER FINANCING USES *** 01 GENERAL 121714222 116605174.63 104221051 107590239 83113886.06 1034355.64 23441997.30 104062291

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 10 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 100 02 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 100 SALARIES 5000 0.00 53000 53000 0.00 53000.00 110 ADMIN/SUPERVISION 114779 111096.64 154484 154484 95764.89 58719.11 160648 170 SEC-CLERICAL-OTHER 56657 57389.07 46604 46604 42828.36 3775.64 47815 171 CASUAL & OVERTIME 28896 20374.22 27500 27500 45520.38 18020.38- 172 TECHNOLOGY SALARIES 15099 24562.70 15000 15000 8384.00 6616.00 175 SALARY TRANSFERS-CLERICAL 25425 25424.27 25782 25782 23712.69 2069.31 26977 176 DRIVERS SALARIES 18232 18232.32 18232 18491 15882.84 2608.16 18717 177 SUBSTITUTE CAFETERIA SALARIES 23800 23461.67 23100 23100 24316.88 1216.88- 20400 178 CAFETERIA SALARIES 1242847 1280248.46 1246930 1200525 941567.50 258957.50 1262970 195 SALARY CHARGEBACK 0 3109.27- 0 0 0.00 0.00 ** TOTAL OBJ SERIES: 100-199 1530735 1557680.08 1610632 1564486 1197977.54 366508.46 1537527 SALARIES AND WAGES 210 FICA 114280 114328.87 113525 110185 87747.36 22437.64 115624 214 PERA 96965 99505.56 98708 97136 85366.94 11769.06 104799 220 HEALTH INSURANCE 343054 320837.94 362000 297766 248223.80 49542.20 236235 230 LIFE INSURANCE 2586 2358.85 2376 2305 1786.93 518.07 2156 235 DENTAL INSURANCE 15872 14339.17 14088 13299 10352.28 2946.72 12595 240 LONG TERM DISABILITY 8359 7889.96 7878 7895 5727.23 2167.77 7676

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 11 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 250 02 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 250 TSA MATCH 15206 15901.35 15709 16308 13408.13 2899.87 17586 251 HEALTH REIMBURSEMENT 0 624.99 0 0 189.65 189.65- 252 <DESC. NOT FOUND> 0 22841.85 0 0 0.00 0.00 260 OTHER EMPLOYEES BENEFITS 6500 7297.96 6550 6550 8100.02 1550.02- 7650 270 WORKERS COMP INS 24543 6893.69 24824 24824 2320.05 22503.95 24000 290 <DESC. NOT FOUND> 0 255677.57 0 0 0.00 0.00 ** TOTAL OBJ SERIES: 200-299 627365 868497.76 645658 576268 463222.39 113045.61 528321 EMPLOYEE BENEFITS 305 PROF & TECH SERV 11000 2500.00 11000 11000 10316.50 683.50 20000 320 COMMUNICATION SERVICES 0 184.80 0 0 189.49 189.49- 325 INTERDEPT POSTAGE 3000 3915.70 5000 5000 3982.32 1017.68 5000 329 POSTAGE & PARCEL SERVICES 0 92.60 0 0 986.08 986.08- 334 REFUSE REMOVAL 50000 33016.27 50000 50000 44248.27 5751.73 50000 350 REPAIR/MAINT SERVICES 35000 30998.78 40000 40000 21900.79 18099.21 40000 366 TRAVEL - BUSINESS 5000 6797.57 10000 10000 5232.01 4767.99 10000 380 ADVERTISING 0 154.30 0 0 0.00 0.00 385 INTERDEPT PRINTING 500 12.16 500 500 33.69 466.31 398 MISC CHARGEBACK 110000 108322.51 110000 110000 110000.00 0.00 110000 ** TOTAL OBJ SERIES: 300-399 214500 185994.69 226500 226500 196889.15 29610.85 235000 PURCHASED SERVICES

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 12 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 401 02 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 401 GENERAL SUPPLIES 156970 136024.51 161800 161800 126066.78 35733.22 129950 490 FOOD 1669575 1409204.62 1532100 1532100 1354648.51 177451.49 1249831 491 COMMODITIES USED 78000 152074.84 100000 100000 29.80 99970.20 135000 495 MILK 199395 198571.55 210810 210810 166480.76 44329.24 159975 499 WAREHOUSE INVENTORY ADJ 0 36768.97 0 0 0.00 0.00 ** TOTAL OBJ SERIES: 400-499 2103940 1932644.49 2004710 2004710 1647225.85 357484.15 1674756 SUPPLIES AND MATR'LS 530 EQUIPMENT PURCHASE 31700 41849.38 30000 30000 81970.24 2295.00 54265.24- 15000 555 TECHNOLOGY EQUIPMENT 20000 73169.99 10000 10000 22374.90 0.01 12374.91- 5000 590 OTHER CAPITAL EXPENSE 0 0.00 0 0 140.02 140.02- ** TOTAL OBJ SERIES: 500-599 51700 115019.37 40000 40000 104485.16 2295.01 66780.17- 20000 CAPITAL EXPENDITURES 820 DUES & MEMBERSHIPS 15000 13829.00 20000 20000 4739.50 15260.50 5000 ** TOTAL OBJ SERIES: 800-899 15000 13829.00 20000 20000 4739.50 15260.50 5000 OTHER EXPENDITURES *** 02 FOOD SERVICE 4543240 4673665.39 4547500 4431964 3614539.59 2295.01 815129.40 4000604

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 13 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 101 03 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 101 SALARIES PAYABLE 0 0.00 0 0 609.28 609.28- 110 ADMIN/SUPERVISION 51778 51778.52 51778 51778 47463.68 4314.32 37895 144 NON-LIC SUPPORT 31020 32855.74 37014 40395 31503.20 8891.80 42356 170 SEC-CLERICAL-OTHER 93104 93103.92 93104 93104 127404.50 34300.50- 142619 171 CASUAL & OVERTIME 0 3565.30 0 0 6827.97 6827.97- ** TOTAL OBJ SERIES: 100-199 175902 181303.48 181896 185277 213808.63 28531.63- 222870 SALARIES AND WAGES 210 FICA 13432 13296.03 13906 14164 15850.96 1686.96- 18380 214 PERA 11380 11697.41 11907 12135 14330.66 2195.66- 14695 218 TRA 294 302.47 303 303 277.20 25.80 303 220 HEALTH INSURANCE 28544 32733.17 34105 38717 41910.75 3193.75- 48269 230 LIFE INSURANCE 263 279.42 276 302 340.69 38.69- 433 235 DENTAL INSURANCE 1622 1786.64 1713 1835 2020.57 185.57- 2417 240 LONG TERM DISABILITY 1131 1173.05 1180 1217 1386.03 169.03- 1417 250 TSA MATCH 1360 1457.63 1483 1697 2037.95 340.95- 1693 270 WORKERS COMP INS 523 0.00 549 549 0.00 549.00 661 ** TOTAL OBJ SERIES: 200-299 58549 62725.82 65422 70919 78154.81 7235.81- 88268 EMPLOYEE BENEFITS 305 PROF & TECH SERV 1000 14188.13 6500 6500 4870.00 1630.00 7000

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 14 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 325 03 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 325 INTERDEPT POSTAGE 2500 3009.82 2500 2500 2375.43 124.57 3000 329 POSTAGE & PARCEL 0 664.72 0 0 0.00 0.00 350 REPAIRS-MAINT SERV 1000 695.00 1000 1000 384.75 615.25 1000 352 REPAIR-MAINT VEHICLE 0 0.00 0 0 4329.92 4329.92- 2000 360 TRAN CONT - PUB CARR 0 46.76- 0 0 0.00 0.00 361 TRAN - CONTRACTS 5142000 4671471.32 5052000 5052000 3954269.02 1097730.98 5221000 362 EXP IN LIEU OF TRANS 125000 131881.20 140000 140000 2184.28 137815.72 140000 363 SNOW REMOVAL 100000 119319.41 125000 125000 135748.57 10748.57- 135000 365 TRAN - FUEL CHGBK 0 23956.76- 0 0 19217.28- 19217.28 366 TRAVEL-BUSINESS 500 207.00 500 500 72.44 427.56 6400 381 PRINTING-BINDING 6500 1724.00 6500 6500 2165.28 4334.72 7000 385 INTERDEPT PRINTING 1000 18.55 1000 1000 67.05 932.95 1500 394 REGIST/ENTRY FEES 500 0.00 500 500 0.00 500.00 ** TOTAL OBJ SERIES: 300-399 5380000 4919175.63 5335500 5335500 4087249.46 1248250.54 5523900 PURCHASED SERVICES 401 GENERAL SUPPLIES 11000 12937.51 10000 10000 17756.02 7756.02- 10000 442 GAS/OIL-NOT BUILD'G 770000 445096.21 550000 550000 488084.07 61915.93 557000 489 PERIODIALS-PAPERS 200 217.00 400 400 0.00 400.00 200 ** TOTAL OBJ SERIES: 400-499 781200 458250.72 560400 560400 505840.09 54559.91 567200 SUPPLIES AND MATR'LS

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 15 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 555 03 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 555 TECHNOLOGY EQUIPMENT 0 0.00 0 0 1158.62 1158.62- 590 OTHER CAPITAL EXPENSE 0 0.00 0 0 0.00 52.70 52.70- ** TOTAL OBJ SERIES: 500-599 0 0.00 0 0 1158.62 52.70 1211.32- CAPITAL EXPENDITURES 820 DUES & MEMBERSHIPS 7000 4275.00 7000 7000 4685.00 2315.00 8000 ** TOTAL OBJ SERIES: 800-899 7000 4275.00 7000 7000 4685.00 2315.00 8000 OTHER EXPENDITURES *** 03 TRANSPORTATION 6402651 5625730.65 6150218 6159096 4890896.61 52.70 1268146.69 6410238

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 16 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 100 04 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 100 SALARY CONTINGENCY 275091 0.00 0 170637 0.00 170637.00 468461 110 ADMIN/SUPERVISION 326222 326220.28 336008 326222 299025.22 27196.78 323375 120 ECFE/SCHOOL READINESS COOR 127542 127542.00 124697 126222 115488.20 10733.80 133590 140 LIC CLASSROOM 856452 880075.83 761927 678679 575780.38 102898.62 708384 141 NON-LIC CLASSROOM 2733206 2257173.67 698309 1365982 1184454.59 181527.41 1448773 143 LIC CLASSROOM SUPPORT 35432 37920.86 23142 11687 9146.19 2540.81 11687 145 LICENSED SUBSTITUTE - DAILY 0 0.00 0 0 1458.27 1458.27- 146 SUBSTITUTE NON-LIC INSTRUCT 0 62.87 0 0 105.28 105.28- 154 SCHOOL NURSE 0 0.00 25173 24684 19541.67 5142.33 24684 163 <DESC. NOT FOUND> 0 0.00 0 0 416.43 416.43- 170 SEC-CLERICAL-OTHER 317292 309777.04 328437 319097 286803.10 32293.90 327405 171 CASUAL & OVERTIME 77299 72983.16 101565 101565 62040.30 39524.70 66800 174 OPERATIONS SALARIES 48203 32133.51 5000 0 0.00 0.00 175 SAL TRANSFERS-CLERICAL 47090 47096.48 49132 47701 43850.55 3850.45 47701 176 DRIVERS SALARIES 4558 4558.08 4695 4623 3823.22 799.78 4623 179 OTHER SALARIES 6000 4993.86 6000 6000 2683.29 3316.71 3500 185 LIC INSTRUCT - OTHER 45442 41334.17 168628 201217 228528.52 27311.52- 192791

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 17 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 186 04 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 186 NON-LIC INSTR - OTHER 29349 18055.63 1408659 768410 725646.86 42763.14 534358 195 CHARGEBACK SALARIES 0 0.00 48000 48000 0.00 48000.00 48000 ** TOTAL OBJ SERIES: 100-199 4929178 4159927.44 4089372 4200726 3558792.07 641933.93 4344132 SALARIES AND WAGES 201 TUITION REIMB 8000 11235.00 1200 1200 8313.75 7113.75- 13200 210 FICA 342196 300677.05 302731 236143 258004.57 21861.57- 277836 214 PERA 215384 171844.80 180848 134748 166663.48 31915.48- 159795 218 TRA 63895 66361.75 70149 111035 59779.29 51255.71 72552 220 HEALTH INSURANCE 639724 603882.34 707993 631561 586411.35 45149.65 668091 230 LIFE INSURANCE 3852 3632.40 3734 3602 3181.21 420.79 3780 235 DENTAL INSURANCE 32866 32070.51 33602 30125 27435.21 2689.79 33413 240 LONG TERM DISABILITY 19318 18851.92 18861 19392 16065.17 3326.83 19623 250 TSA MATCH 20740 19952.15 19716 20412 17014.57 3397.43 21604 251 HEALTH REIMBURSEMENT 0 0.00 400 400 0.00 400.00 400 252 <DESC. NOT FOUND> 0 57949.58 0 0 0.00 0.00 270 WORKERS COMP INS 28098 18590.32 23541 23541 449.84 23091.16 13078 290 <DESC. NOT FOUND> 0 636862.13 0 0 0.00 0.00 295 EMPLOYEE BENEFITS 0 0.00 12000 12000 0.00 12000.00 12000 ** TOTAL OBJ SERIES: 200-299 1374073 1941909.95 1374775 1224159 1143318.44 80840.56 1295372 EMPLOYEE BENEFITS

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 18 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 305 04 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 305 PROF & TECH SERVICES 500316 467560.17 504591 513091 404650.18 108440.82 397531 319 OTHER PERS SERV 1000 293.60 1000 1000 745.45 254.55 1000 320 COMMUNICATION SERVICES 21400 4410.61 17950 17950 3085.23 14864.77 12700 325 INTERDEPT POSTAGE 11070 14868.72 13710 13710 13613.13 96.87 12510 329 POSTAGE & PARCEL 5550 236.31 5250 5250 388.13 4861.87 6400 330 ELECTRICITY 55000 48476.08 55000 55000 42438.74 12561.26 55000 331 WATER & SEWER 6211 3586.42 5000 5000 3491.29 1508.71 5000 332 NATURAL GAS 30000 15970.40 30000 30000 13531.30 16468.70 30000 334 REFUSE REMOVAL 8000 8254.03 8000 8000 11062.08 3062.08- 8000 350 REPAIRS-MAINT SERV 72884 79134.50 68213 68213 75458.08 7245.08- 70113 361 TRANS CONTRACTS 47500 44256.74 33500 33500 41497.46 7997.46- 40000 365 TRANS FUEL CHGBK 3800 5185.35 5400 5400 2078.21 3321.79 2950 366 TRAVEL-BUSINESS 8950 8155.61 11550 11550 4403.71 7146.29 11215 370 RENTALS & LEASES 17800 17327.43 17914 17914 18966.57 1052.57- 15000 380 ADVERTISING 2600 471.45 3100 3100 1260.00 1840.00 3100 381 PRINTING-BINDING 125760 96076.27 117720 117720 123196.02 6055.63 11531.65- 127710 394 REGIST/ENTRY FEES 53600 70724.22 71815 71815 50538.53 21276.47 44100

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 19 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 398 04 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 398 MISC CHARGEBACK 0 14500.00 0 0 1194.85 1194.85- 1000- ** TOTAL OBJ SERIES: 300-399 971441 899487.91 969713 978213 811598.96 6055.63 160558.41 841329 PURCHASED SERVICES 401 GENERAL SUPPLIES 142454 138727.15 95925 98925 118981.15 260.06 20316.21- 99175 430 INSTRUCT SUPPLIES 5000 6101.55 5500 24500 32467.02 7967.02- 32950 433 INDIVID INSTR MAT 8373 5414.25 7800 8515 4458.37 4056.63 31039 450 MATERALS FOR RESALE 7000 7979.42 7000 7000 8752.23 104.74 1856.97- 10100 460 TEXT & WORKBOOKS 53213 53471.14 46800 51682 31767.86 14716.28 5197.86 52382 461 STANDARDIZED TESTS 6000 0.00 6000 6000 675.00 5325.00 489 PERIODIALS-PAPERS 2900 77.72 1350 1350 154.41 124.75 1070.84 1050 490 FOOD 160645 163213.59 146550 146550 149426.03 2876.03- 99265 495 MILK 10000 11342.31 4500 4500 9892.37 5392.37- 7500 ** TOTAL OBJ SERIES: 400-499 395585 386327.13 321425 349022 356574.44 15205.83 22758.27- 333461 SUPPLIES AND MATR'LS 530 EQUIP PURCH - NEW 11000 6479.23 12000 10500 9067.93 1432.07 10100 555 TECHNOLOGY EQUIPMENT 3500 2129.94 4500 4500 1344.11 43.41 3112.48 10500 590 OTHER CAP [SOFTWARE] 3250 165.90 4800 4800 8500.24 3700.24- 5300 ** TOTAL OBJ SERIES: 500-599 17750 8775.07 21300 19800 18912.28 43.41 844.31 25900 CAPITAL EXPENDITURES 820 DUES & MEMBERSHIPS 9550 4555.00 6850 6850 3208.15 3641.85 5785 899 MISC EXPENSES 0 0.00 500 500 0.00 500.00 1000 ** TOTAL OBJ SERIES: 800-899 9550 4555.00 7350 7350 3208.15 4141.85 6785 OTHER EXPENDITURES

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 20 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 899 04 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET *** 04 COMMUNITY SERVICE 7697577 7400982.50 6783935 6779270 5892404.34 21304.87 865560.79 6846979

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 21 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 195 06 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 195 SALARY CHAGEBACK 0 3109.27 0 0 0.00 0.00 ** TOTAL OBJ SERIES: 100-199 0 3109.27 0 0 0.00 0.00 SALARIES AND WAGES 305 PROF & TECH SERV 10454531 1588148.74 0 0 343064.19 343064.19- 2000000 398 SERVICES CHARGEBACK 0 1677.49 0 0 0.00 0.00 ** TOTAL OBJ SERIES: 300-399 10454531 1589826.23 0 0 343064.19 343064.19- 2000000 PURCHASED SERVICES 520 BUILDING CONSTRUCTION 3889152 14896474.76 14200080 12054353 9636647.83 26967.00 2390738.17 ** TOTAL OBJ SERIES: 500-599 3889152 14896474.76 14200080 12054353 9636647.83 26967.00 2390738.17 CAPITAL EXPENDITURES *** 06 CAPITAL PROJECTS 14343683 16489410.26 14200080 12054353 9979712.02 26967.00 2047673.98 2000000

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 22 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 710 07 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 710 BOND, PRINCIPAL 3470000 3470000.00 3750000 3750000 3750000.00 0.00 3895000 720 BOND, INTEREST 3281116 3281115.83 4019672 3237782 4019672.08 781890.08- 3103982 790 OTHER DEBT SERV EXP 5500 2950.00 5500 5500 2150.00 3350.00 5500 ** TOTAL OBJ SERIES: 700-799 6756616 6754065.83 7775172 6993282 7771822.08 778540.08- 7004482 DEBT SERVICE *** 07 DEBT SERVICE 6756616 6754065.83 7775172 6993282 7771822.08 778540.08- 7004482

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 23 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 299 08 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 299 OTHER EMPLOYEE BENEFITS 925000 854633.67 925000 925000 830331.26 94668.74 925000 ** TOTAL OBJ SERIES: 200-299 925000 854633.67 925000 925000 830331.26 94668.74 925000 EMPLOYEE BENEFITS *** 08 FLEX BENEFIT FUND 925000 854633.67 925000 925000 830331.26 94668.74 925000

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 24 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 305 09 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 305 SERVICES 1500 0.00 0 0 0.00 0.00 394 REGIST/ENTRY FEES 0 0.00 0 0 12432.00 12432.00- ** TOTAL OBJ SERIES: 300-399 1500 0.00 0 0 12432.00 12432.00- PURCHASED SERVICES 400 CONTINGENCY 0 0.00 0 12537- 0.00 12537.00- 401 GENERAL SUPPLIES 1000 39.50 0 0 249.75 249.75- ** TOTAL OBJ SERIES: 400-499 1000 39.50 0 12537- 249.75 12786.75- SUPPLIES AND MATR'LS 898 STUDENT SCHOLARSHIPS 32000 45050.00 42000 54537 11966.25 42570.75 42000 899 STUDENT SCHOLARSHIPS 0 2500.00 0 0 5000.00 5000.00- ** TOTAL OBJ SERIES: 800-899 32000 47550.00 42000 54537 16966.25 37570.75 42000 OTHER EXPENDITURES *** 09 SCHOLARSHIP FUND 34500 47589.50 42000 42000 29648.00 12352.00 42000

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 25 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 235 10 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 235 DENTAL INSURANCE 5229 5299.80 5999 5999 3701.25 2297.75 6000 291 CONTINUING EMPLOYEE BENEFITS 92769 88585.44 105873 105873 72056.61 33816.39 105000 ** TOTAL OBJ SERIES: 200-299 97998 93885.24 111872 111872 75757.86 36114.14 111000 EMPLOYEE BENEFITS *** 10 PRIN EARLY RET INS FUND 97998 93885.24 111872 111872 75757.86 36114.14 111000

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 26 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 186 15 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 186 NON-LIC INSTR - OTHER 0 0.00 0 29039 26509.36 2529.64 32706 ** TOTAL OBJ SERIES: 100-199 0 0.00 0 29039 26509.36 2529.64 32706 SALARIES AND WAGES 210 FICA 0 0.00 0 2200 2027.97 172.03 2298 214 PERA 0 0.00 0 1741 1193.21 547.79 1962 218 TRA 0 0.00 0 0 5.43- 5.43 ** TOTAL OBJ SERIES: 200-299 0 0.00 0 3941 3215.75 725.25 4260 EMPLOYEE BENEFITS 305 PROF & TECH SERV 0 0.00 0 0 1543.20 1543.20- 2865 366 TRAVEL/CONFERENCES 0 0.00 0 0 61.19 61.19- ** TOTAL OBJ SERIES: 300-399 0 0.00 0 0 1604.39 1604.39- 2865 PURCHASED SERVICES 401 GENERAL SUPPLIES 0 0.00 0 0 812.87 812.87- 300 450 MATERIALS FOR RESALE 0 0.00 0 36439 40613.23 4174.23- 54150 ** TOTAL OBJ SERIES: 400-499 0 0.00 0 36439 41426.10 4987.10- 54450 SUPPLIES AND MATR'LS 820 DUES,MBRSHPS,LICENSES & FEES 0 0.00 0 0 507.39 507.39- 452 ** TOTAL OBJ SERIES: 800-899 0 0.00 0 0 507.39 507.39- 452 OTHER EXPENDITURES *** 15 CAFE 0 0.00 0 69419 73262.99 3843.99- 94733

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 27 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 299 20 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 299 DENTAL CLAIMS 828000 815808.80 828000 828000 790768.60 37231.40 828000 ** TOTAL OBJ SERIES: 200-299 828000 815808.80 828000 828000 790768.60 37231.40 828000 EMPLOYEE BENEFITS 305 PROF & TECH SERV 72000 81229.67 72000 72000 73476.47 1476.47- 72600 ** TOTAL OBJ SERIES: 300-399 72000 81229.67 72000 72000 73476.47 1476.47- 72600 PURCHASED SERVICES *** 20 ISF - DENTAL 900000 897038.47 900000 900000 864245.07 35754.93 900600

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 28 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 191 21 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 191 SEVERANCE PAY 1150000 530439.51 1150000 1245720 8038.00- 1253758.00 996000 192 CHANGE TO OPEB SEV LIABILITY 500000- 304706.88- 0 0 0.00 0.00 ** TOTAL OBJ SERIES: 100-199 650000 225732.63 1150000 1245720 8038.00- 1253758.00 996000 SALARIES AND WAGES 210 FICA 87975 0.00 87975 0 0.00 0.00 220 HEALTH INSURANCE 731516 0.00 639886 0 125500.44 125500.44- 230 LIFE INSURANCE 0 0.00 0 0 15.00 15.00- 235 DENTAL INSURANCE 3573 0.00 4573 0 967.32 967.32- ** TOTAL OBJ SERIES: 200-299 823064 0.00 732434 0 126482.76 126482.76- EMPLOYEE BENEFITS *** 21 ISF - POST RETIREMENT BENEFIT 1473064 225732.63 1882434 1245720 118444.76 1127275.24 996000

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 29 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 220 22 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 220 HEALTH INSURANCE 0 0.00 0 0 0.00 0.00 13393410 ** TOTAL OBJ SERIES: 200-299 0 0.00 0 0 0.00 0.00 13393410 EMPLOYEE BENEFITS 910 TRANSFERS TO OTHER FUNDS 0 2595313.32 0 0 0.00 0.00 ** TOTAL OBJ SERIES: 900-999 0 2595313.32 0 0 0.00 0.00 OTHER FINANCING USES *** 22 ISF - HEALTH SELECT 105 0 2595313.32 0 0 0.00 0.00 13393410

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 30 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 220 25 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 220 <DESC. NOT FOUND> 0 1865823.64 0 1954000 785301.48 1168698.52 1923803 230 <DESC. NOT FOUND> 0 53263.32 0 80 718.75 638.75- 77 235 <DESC. NOT FOUND> 0 41831.64 0 5925 40188.49 34263.49- 5676 ** TOTAL OBJ SERIES: 200-299 0 1960918.60 0 1960005 826208.72 1133796.28 1929556 EMPLOYEE BENEFITS 305 <DESC. NOT FOUND> 0 0.00 0 0 208.30 208.30- ** TOTAL OBJ SERIES: 300-399 0 0.00 0 0 208.30 208.30- PURCHASED SERVICES *** 25 OPEB REVOCABLE TRUST 0 1960918.60 0 1960005 826417.02 1133587.98 1929556

REPORT: BUDGETWK 004 EXPENDITURES BY OBJECT - SUMMARY RUN: FRI 061110 10:38 PAGE 31 EXPENDITURE BUDGET WORKSHEET DIST 0191 Burnsville-Eagan-Savage ISD191 ACCOUNTING PERIOD 07/01/09 TO 06/30/10 |< - - - - - - - - FISCAL YEAR 200907 - - - - - - - >| OBJ FD |< - - PRIOR YEAR - - >| ADOPTED REVISED ENCUMBERED REMAINING NEXT YEAR 710 47 BUDGET ACTUAL BUDGET BUDGET THRU 06/30/10 THRU 06/30/10 ON 06/30/10 BUDGET 710 BOND, PRINCIPAL 0 0.00 0 0 0.00 0.00 585000 720 BOND, INTEREST 0 0.00 0 781890 0.00 781890.00 987650 ** TOTAL OBJ SERIES: 700-799 0 0.00 0 781890 0.00 781890.00 1572650 DEBT SERVICE *** 47 POST EMPLOYMENT BENEFITS 0 0.00 0 781890 0.00 781890.00 1572650 *** REPORT TOTALS: 164888551 164224140.69 147539262 150044110 118081367.66 1084975.22 30877767.12 150289543

BUDGET

2010-2011

BUDGET 2010-2011U G 0 0 0

PROPOSED BUDGET FOR ALL FUNDS

DECENTRALIZED BUDGET

BASED ON SCHOOL BOARD DECISIONS

REPRESENTS BEST ESTIMATE OF REVENUES & EXPENDITURES AFTER LEGISLATIVE ACTIONSEXPENDITURES AFTER LEGISLATIVE ACTIONS

SUBJECT TO REVISION

MUST BE ADOPTED BY JULY 1

ISD 191 BURNSVILLE - EAGAN - SAVAGE2010-2011 ADOPTED BUDGETCHANGES IN FUND BALANCE


FUND 6/30/2010 6/30/2011

CHANGES IN FUND BALANCE

GENERAL 13,753,877$ 107,458,436$ 110,567,262$ 10,645,051$

FOOD SERVICE 468,446 4,000,604 4,000,604 468,446

COMMUNITY SERVICE 106,862 6,846,979 6,846,979 106,862

CAPITAL PROJECTS 4 440 329 40 000 2 000 000 2 480 329CAPITAL PROJECTS 4,440,329 40,000 2,000,000 2,480,329

DEBT SERVICE 1,583,525 8,997,245 8,577,132 2,003,638

TRUST & AGENCY FUND 320,471 1,004,150 1,078,000 246,621

INTERNAL SERVICE FUND 16,272,170 17,062,910 17,219,566 16,115,514

TOTAL ALL FUNDS 36,945,680$ 145,410,324$ 150,289,543$ 32,066,461$

ISD 191 BURNSVILLE - EAGAN - SAVAGE

Total ChangeYear

ENROLLMENT HISTORY AND PROJECTION2001-2011

g2000-01 Actual 11,628 (87) 2001-02 Actual 11,480 (148) 2002-03 Actual 11,220 (260) 2003 04 A t l 11 080 (140)2003-04 Actual 11,080 (140) 2004-05 Actual 10,679 (401) 2005-06 Actual 10,535 (144) 2006-07 Actual 10 391 (144)2006 07 Actual 10,391 (144) 2007-08 Actual 10,213 (178) 2008-09 Actual 9,961 (252) 2009-10 Estimate 9,870 (91) 2010-11 Estimate 9,708 (162)


Allowance 2006-07 2007-08 2008-09 2009-10 2010-2011

FORMULA ALLOWANCESGENERAL EDUCATION REVENUE

ISD 191 BURNSVILLE EAGAN SAVAGE

Basic 4,974$ 5,074$ 5,124$ 5,124$ 5,073$ Gifted and Talented 9 12 12 12 12 Compensatory 148 165 167 254 342 Limited English Proficiency 89 91 93 90 91 O i C i l 206 208 208 210 211Operating Capital 206 208 208 210 211 Training and Experience 9 - - - - Referendum 847 853 1,489 1,526 1,547 Equity 102 106 46 69 74 Transition 32 32 32 32 32Transition 32 32 32 32 32 Alternative Teacher Comp. 231 223 223 231 235 Federal Stimulus Replacement - - - (540) - Pension Adjustment (67) (47) (48) (48) (49)

Total 6,580$ 6,717$ 7,346$ 6,960$ 7,568$ o a 6,580$ 6,$ ,3 6$ 6,960$ ,568$

* Allowances are provided for each adjusted marginal cost pupil unit. For purposes of funding, each student in average daily membership is weighted as follows: Kindergarten @ .557 for 2003-04

through 2006-07, & .612 for 2007-08 through 2010-11. Grades 1-3 @ 1.115, Grades 1-6 @ 1.06 and Grades 7-12 @ 1.3.


GENERAL EDUCATION REVENUE

FORMULA ALLOWANCES

Allowance 2006-07 2007-08 2008-09 2009-10 2010-2011

Basic $ 4,974 $ 5,074 $ 5,124 $ 5,124 $ 5,073

Gifted and Talented 9 12 12 12 12

Compensatory 148 165 167 254 342

Limited English Proficiency 89 91 93 90 91

Operating Capital 206 208 208 210 211Operating Capital 206 208 208 210 211

Training and Experience 9 - - - -

Referendum 847 853 1,489 1,526 1,547

Equity 102 106 46 69 74

Transition 32 32 32 32 32

Alternative Teacher Comp. 231 223 223 231 235

Federal Stimulus Replacement - - - (540) -

Pension Adjustment (67) (47) (48) (48) (49)

Total $ 6,580 $ 6,717 $ 7,346 $ 6,960 $ 7,568Total $ 6,580 $ 6,717 $ 7,346 $ 6,960 $ 7,568

* Allowances are provided for each adjusted marginal cost pupil unit. For purposes of funding, each student in average dailymembership is weighted as follows: Kindergarten @ .557 for 2003-04 through 2006-07, & .612 for 2007-08 through 2010-11. Grades

1-3 @ 1.115, Grades 1-6 @ 1.06 and Grades 7-12 @ 1.3.

GENERAL FUND ASSUMPTIONSGENERAL FUND ASSUMPTIONS STAFFING RATIOS

Staffing Ratios

2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11

Elementary 26.85 26.85 26.85 30.416 26.85 26.85 26.85

Junior High 25 88 25 88 25 88 28 85 25 88 25 88 25 88Junior High 25.88 25.88 25.88 28.85 25.88 25.88 25.88

Senior High 30.98 30.98 30.98 33.66 30.95 30.95 30.95

GENERAL FUND ASSUMPTIONSGENERAL FUND ASSUMPTIONS 2010-2011

Incorporated salary improvements as per Board approval to dateco po a ed sa a y p o e e s as pe oa d app o a o da e

Incorporated OPEB and Severance assumptions

Insurance costs reduced for new plan design changes

Compensatory revenue increases to $4.9M


Projected Beginning Fund BalanceR d 1 261 315$

2010 2011 ADOPTED BUDGETGENERAL FUND

Reserved 1,261,315$ Unreserved- Designated 4,411,849 Unreserved- Undesignated 8,080,713

Total Fund Balance 13,753,877


Net Change in Fund Balance (3 108 826)Net Change in Fund Balance (3,108,826)

Projected Ending Fund BalanceReserved 445,465 Unreserved Designated 3 409 471Unreserved- Designated 3,409,471 Unreserved- Undesignated 6,790,115

Total Fund Balance 10,645,051$

INDEPENDENT SCHOOL DISTRICT 191 GENERAL FUND REVENUE

2010‐2011 ADOPTED BUDGET$107 458 436

Property Taxes$23,942,468

22%

Federal Aid

$107,458,436

Federal Aid$5,016,671

5%

State Tax CreditsState Tax Credits$299,994

0%

State Categorical Aid

State General$62,673,719

58%

$14,734,756 14%

Other Local Revenues$790 828$790,828

1%

C it l H lth

INDEPENDENT SCHOOL DISTRICT 191GENERAL FUND EXPENDITURES BY PROGRAM

2010 2011 ADOPTEDBUDGET

Administration

District Support Serv.$3,500,454

3%

Capital Health & Safety$599,739

1%

2010‐2011 ADOPTED BUDGET$110,567,262

$4,726,487 4% Instr/Pupil Support

Serv.$11,222,521

10%

Capital Facilities$1,350,843

1%

Transportation$6,468,142

6%

Instruction$73,728,002

Fixed Costs$676,799

1%

Operation& Maint

67%

Operation & Maint.$8,294,275

7%

INDEPENDENT SCHOOL DISTRICT 191GENERAL FUND EXPENDITURES BY OBJECT

2010‐2011 ADOPTED BUDGET$110,567,262

Purchased Services$13,726,972

12%

Employee Benefits$21,827,583

20%

Oth E ditOther Expenditures$892,541

1%

Supplies and Materials$3 462 268

Salaries and Wages$68,020,879

62%

$3,462,268 3%

Capital Expenditures$2,637,019

2%2%


Projected Beginning Fund Balance


FOOD SERVICE FUND

Projected Beginning Fund BalanceUnreserved- Undesignated 468,446$

Revenues 4,000,604 Expenditures (4,000,604)Expenditures (4,000,604)


Projected Ending Fund BalanceUnreserved- Undesignated 468 446$Unreserved Undesignated 468,446$

INDEPENDENT SCHOOL DISTRICT 191FOOD SERVICE REVENUE

2010 2011 ADOPTEDBUDGET

State Aid

2010‐2011 ADOPTED BUDGET$4,000,604

F d l Aid

$126,334 3%

Federal Aid$1,717,850

43%

Other Local Revenues$2,156,420

54%

INDEPENDENT SCHOOL DISTRICT 191FOOD SERVICE EXPENDITURES BY OBJECT

Other$154 950

2010‐2011 ADOPTED BUDGET$4,000,604

General Supplies$235,000

6%

$154,950 4%

Salaries & Benefits$2,065,848

52%Food & Milk$1,544,806$1,544,806

38%


Projected Beginning Fund Balance

2010-2011 ADOPTED BUDGETCOMMUNITY SERVICE FUND

j g gReserved 124,565$ Unreserved- Undesignated (17,703)

Total Fund Balance 106,862



Projected Ending Fund BalanceReserved 119,006 Unreserved- Undesignated (12,144)

T t l F d B l 106 862$Total Fund Balance 106,862$

INDEPENDENT SCHOOL DISTRICT 191COMMUNITY SERVICE REVENUE2010‐2011 ADOPTEDBUDGET

Federal Aid$87,799

1%State Aid

2010 2011 ADOPTED BUDGET$6,846,979

Property Taxes$935,691 14%

State Categorical Aid$39 291

$985,539 14%

$39,291 1%

Other Local Revenues$4,798,659

70%

INDEPENDENT SCHOOL DISTRICT 191COMMUNITY SERVICE EXPENDITURE

2009‐10 REVISEDBUDGET

Early Childhood

Preschool/ECFE$814,162 Non‐Public

2009 10 REVISED BUDGET$6,846,979

Project Kids & K‐Plus$3,136,712

Ad lt/S i

yScreening$52,443

1%

12% $139,358 2%

46%Adult/Senior $1,103,350

16%

General & Facilities$889,406 13%

School Age/Youth$586,489

8%

School Readiness$125,059

2%


CAPITAL PROJECT FUND

Projected Beginning Fund BalanceReserved 4,440,329$

Revenues 40,000 Expenditures (2,000,000)


Projected Ending Fund BalanceReserved 2,480,329$


REVENUEOther Local Revenues 40,000

Total Revenue 40,000$

EXPENDITURES BY PROGRAMDeferred Maintenance 2,000,000


P j t d B i i F d B l


DEBT SERVICE FUND

Projected Beginning Fund BalanceUnreserved- Undesignated 1,583,525$


Net Change in Fund Balance 420,113

Projected Ending Fund BalanceUnreserved- Undesignated 2,003,638$


REVENUE

Property Taxes 6,602,345$ Other Local Revenues 60,000 State Aid 308,617

Total Revenue 6 970 962$Total Revenue 6,970,962$

EXPENDITURES BY PROGRAMOther Expenses 5,500$ Principal 4,480,000 p , ,Interest 4,091,632


recommendation of 2010-2011 proposed budget · from: lisa k. rider, executive director of business...

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