Jefferson Local School District General Fund Appropriation Budget July 1, 2023 through June 30, 2024

Prepared by:

Jefferson Local School District Treasurer’s Office Mark Ingles, Treasurer/CFO

Table of Contents

Table of Contents

General Fund Appropriation Budget Narrative.............................................................................1

Five-Year Forecast Approved May 2023.......................................................................................2 Appropriation Budget to Five-Year Forecast Reconciliation..........................................................4 Appropriation Budget by Function ..............................................................................................5 Appropriation Budget by First Digit Object..................................................................................6 Middle School/High School.........................................................................................................7 Norwood Elementary School.......................................................................................................8 Operations .................................................................................................................................9 Technology...............................................................................................................................11 Special Education .....................................................................................................................12 Board of Education...................................................................................................................13

Jefferson Local School District General Fund Appropriation Budget Fiscal Year 2024

We are pleased to present the fiscal year (FY) 2024 budget for the general operating fund of the Jefferson Local School District.

The purpose of the budget is to provide a sound base for fiscal year operations not only in the current year but in the future as well as providing a means of conveying budgetary information to our community. The budget is our tool for maintaining the fiscal health of our District. We felt it was important to include building principals and administrators in the preparation of the budget to provide them with a better understanding of the budget process and allow input into the direction of spending the dollars that are intended to improve the education of our students.

The budget process also assists the Treasurer’s Office and administration in producing a financial forecast covering the next five fiscal years which in turn results in the creation of a well thought out spending plan that demonstrates where the District is going educationally. The financial forecast includes consideration of new operating costs or savings, staffing increases or decreases, and anticipates changes in the economy. A long-term budget is a living document that may be adjusted from time to time to reflect new information that comes from actual results of operations or as events unfold that impact the District. The full five-year forecast document is available at the District website.

We invite you to review this document to gain a more thorough understanding of how the District will utilize its resources in FY 2024 as well as how these resources will aid in accomplishing the educational goals of the District. We believe this budget tool will assist in building a collective understanding of a District’s fiscal plan for our internal and external stakeholders, serving as a vehicle for open dialogue and transparency.

You may contact the District’s treasurer, Mark Ingles, with any questions related to this budget document by phone at 614-879-7654 ext. 1115 or by email at mingles@westjeff.org.

1

2

3

Jefferson Local School District Appropriation Budget to Five-Year Forecast Reconciliation
For Fiscal Year July 1, 2023 to June 30, 2024

Salaries & Wages Benefits Purchased Services Supplies
Capital Outlay Other Expenditures

May Forecast FY 2024
$9,236,066 $4,187,524 $2,220,295 $681,941 $400,397
$236,194

Appropriation

FY 2024	Increase/(Decrease $9,236,066                                                  $0 $4,187,590                                               $66 $2,220,210                                             ($85)
$681,851                                             ($90) $400,413                                               $16
$236,458	$264

Transfers/Advances	$825,000	$1,000,000	$175,000

Total
	$17,787,418
	$17,962,588
	$175,170

The above table demonstrates the changes to what was anticipated to be budgeted in the General Fund for FY 2024 to the final FY 2024 appropriation budget approved by the Board. The most significant change is in the transfers/advances line item. This is due to identifying additional capital needs that require a transfer from the General Fund to the Permanent Improvement Fund. All other line items have immaterial differences between the final budget and the May 2023 forecast.

4

Other

Jefferson Local School District Appropriation Budget by Function
Fiscal Year July 1, 2023 to June 30, 2024

	2022 Actual
	2023 Actual
	2024 Budget
	
1100 1200 1900 2100 2200 2300 2400 2500 2600 2700 2800 2900
	Instruction Special Education Other Instruction
Support Services- Student Support Services- Staff Board of Education Support Administration Fiscal
Business Operations
Plain Operation & Maintenance Transportation
Technology
Other
	$6,197,021
	$6,040,303
	$7,100,552
	
		$2,825,020
	$2,653,580
	$2,952,842
	
		$13,490
	$17,293
	$17,000
	
		$513,599
	$530,701
	$836,341
	
		$380,674
	$354,480
	$431,611
	
		$99,268
	$69,834
	$137,592
	
		$1,149,353
	$1,037,867
	$1,189,775
	
		$569,554
	$535,397
	$569,438
	
		$24,718
	$23,004
	$33,500
	
		$1,408,619
	$1,606,059
	$1,796,994
	
		$628,933
	$685,059
	$763,924
	
		$524,882
$470,081
	$484,657
$510,041
	$569,353
$1,563,666
	
	Grand Total
	$14,805,212
	$14,548,275
	$17,962,588

Note: 2023 Actual figures as of June 1, 2023

APPROPRIATIONS BY FUNCTION

Technology

Transportation	Other

Business Operations

Plain Operation	Instruction & Maintenance

Fiscal

Support Administration

Board of Education Support Services- Staff
Support Services-
Student	Instruction

Special Education

5

Jefferson Local School District Appropriation Budget by Object
Fiscal Year July 1, 2023 to June 30, 2024
	2022 Actual
	2023 Actual
	2024 Budget
	
100 200 400 500 600 700 800
900
	Salaries & Wages Benefits Purchased Services Supplies
Capital Outlay Replacement Capital Other Expenditures
Transfers/Advances
	$8,414,126
	$8,047,745
	$9,236,066
	
		$3,847,201
	$3,715,225
	$4,187,590
	
		$1,784,350
	$1,571,768
	$2,220,210
	
		$423,716
	$446,191
	$681,851
	
		$94,278
	$543,717
	$400,413
	
		$0
	$0
	$0
	
		$231,541
	$223,629
	$236,458
	
		$10,000
	$0
	$1,000,000
	
	Grand Total
	$14,805,212
	$14,548,275
	$17,962,588

Note: 2023 Actual as of June 1, 2023

APPROPRIATIONS BY OBJECT

Capital	Other Expenditures
Outlay Replacement CapitalTransfers/Advances

Supplies

Purchased Services

Salaries & Wages

Benefits

6

Middle School/High School- Principal Matt Adams

Description

FY 21 Actual

FY 22 Actual

FY 23 Actual (5/24/2023)

Budget Request FY24
	
MS PURCHASED SERVICE
	$480
	$509
	$1,554
	$3,950
	
HS PURCHASED SERVICE
	$225
	$870
	$1,696
	$3,000
	
HS CHOIR PURCHASED SERVICE
	$0
	$0
	$20
	$300
	
MS CHOIR PURCHASED SERVICE
	$0
	$0
	$0
	$250
	
HS BAND REPAIR SERVICES
	$0
	$0
	$0
	$1,000
	
MS BAND REPAIR SERVICES
	$287
	$302
	$278
	$700
	
MS TEACHER MILEAGE
	$0
	$0
	$0
	$200
	
HS TEACHER MILEAGE
	$0
	$0
	$0
	$200
	
PRINCIPAL'S OFF. MILEAGE - CERTIFIED
	$267
	$805
	$1,055
	$2,000
	
MS TEACHER MEETING
	$40
	$95
	$0
	$200
	
HS TEACHER MEETING
	$170
	$0
	$150
	$200
	
PRINCIPAL'S PROFESSIONAL MEETINGS
	$150
	$175
	$99
	$200
	
HS BAND MILEAGE
	$0
	$121
	$0
	$150
	
POST SECONDARY OPTION
	$18,615
	$32,497
	$14,965
	$15,000
	
MS LIBRARY SUPPLIES
	$343
	$474
	$247
	$500
	
MS ART CLASSROOM SUPPLIES
	$922
	$1,193
	$0
	$1,000
	
MS PHYS ED SUPPLIES
	$242
	$0
	$0
	$500
	
HS SUPPLIES
	$2,294
	$3,565
	$1,588
	$12,375
	
HS ART SUPPLIES
	$0
	$468
	$391
	$500
	
HS PHYS ED SUPPLIES
	$0
	$0
	$286
	$500
	
HS SCIENCE SUPPLIES
	$2,328
	$2,722
	$606
	$2,000
	
H.S. BAND SUPPLIES
	$0
	$0
	$0
	$1,000
	
M.S. BAND SUPPLIES
	$360
	$398
	$405
	$500
	
H.S. VOCAL MUSIC SUPPLIES
	$0
	$0
	$0
	$250
	
M.S. VOCAL MUSIC SUPPLIES
	$0
	$238
	$281
	$250
	
PRINCIPAL'S OFF. SUPPLIES
	$506
	$1,082
	$1,232
	$3,000
	
PRINCIPAL'S OFF. SUPPLIES
	$1,856
	$3,007
	$2,014
	$2,000
	
HS TEXTBOOKS\CURRICULUM
	$0
	$65,660
	$28,318
	$30,917
	
HS LIBRARY BOOKS
	$1,803
	$2,089
	$100
	$1,500
	
MS LIBRARY BOOKS
	$1,156
	$1,258
	$1,421
	$1,500
	
HS LIBRARY PERIODICALS/DVD'S
	$41
	$201
	$0
	$300
	
MS MISC SUPPLIES
	$0
	$0
	$110
	$12,250
	
HS BAND EQUIPMENT
	$0
	$0
	$0
	$8,900
	
PRINCIPAL'S OFF. ORGANIZATION MEMBERSHIP
	$295
	$295
	$295
	$900
	
HS GRADUATION
	$3,036
	$3,101
	$2,345
	$5,000
	
Grand Total	$35,414
	$121,125
	$59,453	$112,992

7

Norwood Elementary School- Principal Sue Barte

Description

FY 21 Actual

FY 22 Actual

FY 23 Actual (5/24/2023)

Budget Request FY24
	
NW PURCHASED SERVICE
	$2,737
	$3,439
	$6,663
	$7,500
	
PRINCIPAL'S PROFESSIONAL MEETINGS
	$190
	$169
	$0
	$500
	
NW CLASS PROF MEETINGS
	$0
	$0
	$364
	$100
	
NORWOOD ELEMENTARY SUPPLIES
	$22,267
	$23,283
	$18,207
	$17,930
	
NORWOOD ART SUPPLIES
	$1,848
	$1,413
	$1,787
	$1,700
	
NORWOOD HEALTH/PHYS ED SUPPLIES
	$152
	$322
	$195
	$250
	
NORWOOD MUSIC SUPPLIES
	$243
	$300
	$206
	$250
	
NORWOOD LANG ARTS TEXTBOOKS
	$20,773
	$3,991
	$15,748
	$10,633
	
NORWOOD MATH TEXTBOOKS
	$825
	$0
	$855
	$1,000
	
NORWOOD SCIENCE TEXTBOOKS
	$0
	$0
	$1,212
	$705
	
NORWOOD SOCIAL STUDIES TEXTBOOKS
	$0
	$0
	$0
	$2,000
	
Norwood Consumable Supplies
	$0
	$0
	$0
	$15,500
	
PRINCIPAL'S OFF. ORGANIZATION MEMBERSHIP
	$295
	$295
	$295
	$300
	
Grand Total
	$49,330
	$33,212
	$45,532
	$58,368

8

Operations- Bob Hiss

Description

FY 21 Actual

FY 22 Actual

FY 23 Actual (5/24/2023)

Budget Request FY24
	
PRE-SERVICE DRIVER TRAINING
	$400
	$545
	$749
	$2,500
	
SECURITY SERVICES
	$4,219
	$5,180
	$3,086
	$7,000
	
MAINTENANCE PERMITS & INSPECTIONS
	$25,198
	$18,999
	$21,083
	$30,000
	
SECURITY SYSTEMS
	$3,149
	$2,741
	$9,694
	$26,800
	
BUS DRIVER PHYSICAL/BCI
	$2,451
	$2,190
	$2,001
	$5,000
	
GARBAGE REMOVAL & CLEANING SERVICES
	$10,938
	$15,292
	$15,492
	$22,500
	
CUSTODIAN REPAIRS - H.S.
	$1,790
	$1,790
	$392
	$700
	
CUSTODIAN REPAIRS - M.S.
	$210
	$210
	$0
	$700
	
CUSTODIAN REPAIRS - NW
	$1,714
	$1,714
	$0
	$700
	
MAINT REPAIRS - DISTRICT WIDE/C.O.
	$2,215
	$7,915
	$19,120
	$25,000
	
MAINT REPAIRS - H.S.
	$78,517
	$32,683
	$87,485
	$89,500
	
MAINT REPAIRS - M.S.
	$12,804
	$11,262
	$35,729
	$20,000
	
MAINT REPAIRS - NW
	$18,516
	$20,893
	$44,216
	$30,000
	
MAINT REPAIRS - ROC
	$0
	$0
	$28,377
	$10,000
	
VEHICLE REPAIRS
	$0
	$915
	$694
	$6,500
	
HANDICAP BUS REPAIRS
	$5,558
	$6,719
	$95
	$6,000
	
TRANSPORTATION REPAIRS
	$1,432
	$14,549
	$3,386
	$25,000
	
ATHLETIC REPAIRS
	$0
	$0
	$366
	$3,000
	
RENTALS - UNIFORMS
	$950
	$1,645
	$1,574
	$2,800
	
MAINTENANCE RENTALS
	$0
	$0
	$0
	$5,400
	
MECHANIC - RENTALS
	$270
	$18
	$0
	$600
	
CUSTODIAN MILEAGE
	$105
	$89
	$226
	$400
	
MAINTENANCE MILEAGE
	$2,273
	$1,586
	$1,594
	$2,500
	
HS BAND MILEAGE
	$0
	$121
	$0
	$150
	
CUSTODIAN MEETING EXPENSES
	$153
	$79
	$142
	$600
	
MAINTENANCE MEETING EXPENSE
	$374
	$343
	$359
	$200
	
TRANSPORTATION - MEETING EXP
	$228
	$194
	$199
	$400
	
PARENT CONTRACT - PAROCHIAL TRANSP
	$3,000
	$13,310
	$0
	$14,000
	
HEALTH SUPPLIES
	$7,844
	$2,427
	$4,684
	$14,800
	
CUSTODIAN SUPPLIES
	$3,796
	$835
	$2,898
	$5,000
	
SAFETY/SECURITY-SUPPLIES
	$6,674
	$9,037
	$17,147
	$9,200
	
TRANSP SUPPLIES
	$452
	$0
	$0
	$800
	
TRANSPORTATION SUPPLIES
	$0
	$225
	$951
	$1,500
	
MECHANIC - SOFTWARE
	$10,975
	$8,404
	$6,850
	$16,000
	
CUSTODIAN SUPPLIES - DISTRICT
	$3,896
	$2,292
	$4,645
	$8,000
	
CUSTODIAN SUPPLIES - HS
	$10,535
	$5,684
	$9,089
	$23,000

9

CUSTODIAN SUPPLIES - MS
	$8,044
	$6,122
	$9,292
	$23,000
	
CUSTODIAN SUPPLIES - NW
	$14,280
	$7,290
	$20,280
	$30,000
	
CUSTODIAN SUPPLIES - ROC
	$0
	$0
	$0
	$500
	
GROUNDS SUPPLIES
	$7,275
	$18,378
	$17,902
	$31,000
	
MAINTENANCE SUPPLIES
	$18,158
	$27,505
	$23,651
	$35,000
	
VEHICLE SUPPLIES FOR REPAIRS
	$1,276
	$0
	$1,907
	$4,000
	
HANDICAP BUS REPAIR SUPPLIES
	$9,127
	$8,209
	$8,053
	$20,000
	
BUS REPAIR SUPPLIES
	$24,266
	$18,059
	$19,799
	$39,000
	
BUS FUEL
	$35,911
	$74,798
	$69,986
	$90,000
	
HANDICAP TIRES & TUBES
	$2,471
	$759
	$749
	$4,000
	
BUS TIRES & TUBES
	$870
	$6,424
	$2,773
	$7,000
	
ATHLETIC SUPPLIES
	$14,644
	$18,232
	$25,152
	$26,400
	
BUILDING IMPROVEMENT-C.O./TRANSP
	$0
	$34,725
	$4,168
	$13,000
	
CUSTODIAN EQUIPMENT - H.S.
	$0
	$0
	$30,359
	$1,520
	
CUSTODIAN EQUIPMENT - M.S.
	$0
	$0
	$23,240
	$762
	
CUSTODIAN EQUIPMENT - NW
	$0
	$0
	$18,563
	$13,500
	
GROUNDS EQUIPMENT
	$15,351
	$27,272
	$4,935
	$11,520
	
CENTRAL OFFICE SECURITY EQUIPMENT
	$0
	$0
	$0
	$17,500
	
HANDICAP BUS EQUIPMENT
	$0
	$0
	$0
	$1,500
	
TRANSPORTATION EQUIPMENT - RADIOS
	$0
	$0
	$1,124
	$7,000
	
ATHLETIC EQUIPMENT
	$0
	$6,500
	$16,900
	$9,161
	
Grand Total	$372,308	$444,159	$621,154	$801,613

10

Technology- Technology Coordinator Curt Dennis

Description

FY 21 Actual

FY 22 Actual

FY 23 Actual (5/24/2023)

Budget Request FY24
	
MEC SERVICES
	$13,662
	$21,398
	$20,166
	$31,400
	
TECHNOLOGY REPAIR & CONTRACTED SERVICES
	$18,582
	$80,003
	$42,065
	$70,000
	
COPIER LEASE AGREEMENTS
	$19,697
	$17,540
	$16,826
	$22,200
	
COPIER RENTAL - HS
	$1,329
	$1,676
	$1,241
	$3,050
	
COPIER RENTAL - MS
	$1,446
	$1,620
	$1,306
	$3,050
	
COPIER RENTAL - NORWOOD
	$4,100
	$3,882
	$2,954
	$5,200
	
TECHNOLOGY MILEAGE
	$1,603
	$1,628
	$1,414
	$2,300
	
TECHNOLOGY MEETING EXPENSE
	$0
	$0
	$0
	$1,000
	
INTERNET FEE
	$63,707
	$56,700
	$43,440
	$70,000
	
TECHNOLOGY OFFICE SUPPLIES
	$132
	$4
	$170
	$200
	
DISTRICT SOFTWARE LICENSE
	$69,201
	$40,271
	$49,446
	$85,491
	
TECHNOLOGY SOFTWARE
	$0
	$0
	$1,624
	$1,650
	
TECHNOLOGY COMPUTER SUPPLIES
	$830
	$1,927
	$4,369
	$7,000
	
NORWOOD TECH EQUIPMENT
	$20,600
	$3,273
	$71,752
	$54,000
	
MS TECH EQUIPMENT
	$8,742
	$0
	$27,235
	$65,100
	
HS TECH EQUIPMENT
	$33,509
	$3,296
	$34,718
	$130,100
	
TECHNOLOGY EQUIPMENT
	$12,809
	$19,212
	$47,502
	$59,300
	
Grand Total	$269,950	$252,429	$366,229	$611,041

11

Special Education- Special Education Director Mike Hamm

Description

FY 21 Actual

FY 22 Actual

FY 23 Actual (5/24/2023)

Budget Request FY24
	
SP ED SERVICES
	$0
	$207,427
	$258,371
	$175,000
	
SP ED CONTRACTED SERVICES
	$0
	$1,160
	$0
	$2,000
	
EL INSTRUCTION-ESC SERVICES
	$0
	$6,593
	$22,489
	$30,000
	
APE/OT/PT K-6-ESC SERVICES
	$115,214
	$107,660
	$85,909
	$134,000
	
K-6 SP ED NURSING
	$0
	$47,328
	$33,029
	$50,000
	
SP ED SERVICES
	$756
	$1,276
	$0
	$1,000
	
SP ED DATA SERVICES
	$0
	$0
	$7,189
	$9,000
	
GIFTED PURCHASED SERVICES
	$0
	$0
	$13,985
	$30,000
	
VISION SERVICES - K-6
	$0
	$5,355
	$747
	$9,000
	
BEHAVIOR SPECIALIST SERVICES - K-6
	$0
	$885
	$0
	$2,500
	
EL INSTRUCTION-TRANSLATION SERVICES
	$0
	$0
	$442
	$1,000
	
SP ED DIRECTOR - MILEAGE
	$505
	$1,095
	$0
	$1,300
	
SP ED MEETING - NW
	$683
	$840
	$1,537
	$1,000
	
SP ED MEETING - HS
	$188
	$280
	$180
	$500
	
SP ED MEETING - MS
	$225
	$320
	$0
	$500
	
SPED DIRECTOR CELL PHONE
	$0
	$550
	$550
	$600
	
BEHAVIOR SPECIALIST K-6 - EXCESS COSTS
	$80,288
	$0
	$0
	$17,000
	
PRESCHOOL INSTRUCTION-ESC SERVICES
	$191,954
	$168,842
	$168,681
	$200,000
	
SEVERE BEHAVIOR EDUCATION TUITION
	$0
	$13,300
	$897
	$2,000
	
GIFTED SUPPLIES/TESTING MATERIALS
	$0
	$6,250
	$7,493
	$10,000
	
SP ED SUPPLIES - NW
	$1,075
	$1,054
	$2,623
	$6,000
	
MD SUPPLIES - HS
	$0
	$0
	$0
	$1,000
	
VISUALLY IMPAIRED SUPPLIES
	$0
	$0
	$0
	$1,000
	
SP ED SUPPLIES - HS
	$321
	$1,436
	$980
	$3,000
	
SP ED SUPPLIES - MS
	$0
	$0
	$1,620
	$3,000
	
SP ED DIRECTOR - SUPPLIES
	$211
	$37
	$509
	$600
	
SP ED TEXTBOOKS - MATH NW
	$0
	$0
	$360
	$500
	
HEARING HANDICAP EQUIPMENT
	$0
	$0
	$2,519
	$2,600
	
SP ED EQUIPMENT
	$0
	$0
	$528
	$2,950
	
SP ED DIRECTOR - OFFICE EQUIPMENT
	$0
	$0
	$13,657
	$2,000
	
ESC PER PUPIL DEDUCTION
	$7,450
	$7,248
	$6,800
	$7,000
	
Grand Total	$398,870	$578,934	$631,095	$706,050

12

Board of Education

Description

FY 21 Actual

FY 22 Actual

FY 23 Actual (5/24/2023)

Budget Request FY24
	
BOARD MEMBER PURCH SERVICES
	$9,298
	$8,359
	$6,402
	$10,176
	
BOARD MEMBER LEGAL/PROF SERVICES
	$55,543
	$56,722
	$32,003
	$79,316
	
BOARD MEMBER SUPPLIES
	$1,014
	$192
	$383
	$500
	
BOARD MEMBER SOFTWARE
	$0
	$0
	$3,585
	$10,600
	
BOARD MEMBER DUES/FEES
	$6,953
	$9,919
	$8,116
	$9,500
	
DISTRICT LIABILITY INS
	$8,444
	$7,678
	$0
	$9,000
	
Grand Total
	$81,252
	$82,870
	$50,487
	$119,092

13