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HomeMy WebLinkAbout2025-2026 District Annual BudgetPage 1 CODE CONTENTS BUDGET INCLUDED* GENERAL FUND 100 General M & O *2025 - 2026 SCHOOL BUDGET SPECIAL REVENUE FUNDS 220 Forest Reserve Fund * 230-239 Special Project (Local)* This document represents the Board of Trustees' estimate of revenues, 240-249 Special Project (State)*proposed expenditures and the fund balances of available school funds for the 250-289 Special Project (Federal)*2025 - 2026 fiscal year. The planning, preparation and presentation of the budget has 290 Child Nutrition Fund *been directed by the Board of Trustees and the use of these resources will enable the school district to accomplish its goals and objectives for the school DEBT SERVICE FUNDS year. 310 Bond Redemption & Interest Fund * In compliance with Section 33-801, Idaho Code, and the policy of the State CAPITAL PROJECT FUNDS Superintendent of Public Instruction, this document has been presented at a public 410 Capital Construction Project Fund *hearing in the school district on June 11, 2025 and the Board of Trustees 420 Plant Facilities Fund *formally adopted this budget on June 11, 2025. 430 Plant Facilities - School Bldg Main - Student Occup * ENTERPRISE FUNDS 510 Enterprise Fund SIGNED: INTERNAL SERVICE FUNDS 610 Internal Service Fund Scott Woolstenhulme Paul Jenkins SUPERINTENDENT/CHARTER SCHOOL ADMINISTRATOR CHAIRPERSON OF THE BOARD 710/720 Trust Funds Guy Wangsgard Bonneville School District 93 CONTACT PERSON (PLEASE PRINT)SCHOOL DISTRICT/CHARTER NAME guyw@d93.k12.id.us 6/11/2025 EMAIL ADDRESS DATE 208.525-4400 Copy on file in the Office of the * Indicate with an asterisk which reports are included in this document.PHONE NUMBER Superintendent of Public Instruction Prior Year Prior Year Prior Year Proposed Prior Year Prior Year Prior Year Proposed Actual Actual Budget Budget Actual Actual Budget Budget REVENUES 2022-2023 2023-2024 2024-2025 2025-2026 2022-2023 2023-2024 2024-2025 2025-2026 Beginning Balances 6,964,283 12,357,355 14,115,999 10,976,765 35,823,870 30,430,799 52,534,214 91,004,819 Local Tax Revenue 5,810,012 5,827,583 5,800,000 5,800,000 6,945,140 6,927,568 16,374,191 10,800,000 Other Local 1,441,028 3,440,874 2,569,121 862,000 8,191,759 6,191,912 10,470,786 10,420,174 State Revenue 91,359,016 104,940,290 102,245,293 110,456,132 4,690,412 (8,890,860) 59,394,268 9,072,240 Federal Revenue 21,095,927 21,095,927 13,356,891 12,680,030 Transfers In/Other 86,000 60,000 861,800 61,800 3,847,607 3,873,607 649,016 749,910 Totals 105,660,339 126,626,101 125,592,213 128,156,697 80,594,715 59,628,953 152,779,366 134,727,173 Prior Year Prior Year Prior Year Proposed Prior Year Prior Year Prior Year Proposed Actual Actual Budget Budget Actual Actual Budget Budget EXPENDITURES 2022-2023 2023-2024 2024-2025 2025-2026 2022-2023 2023-2024 2024-2025 2025-2026 Salaries 60,632,857 69,842,210 72,052,846 77,292,080 9,406,849 197,495 7,953,217 7,253,630 Benefits 23,857,448 26,828,365 28,162,225 29,910,625 3,742,733 771,817 3,499,307 3,398,116 Purchased Services 5,108,686 6,856,162 8,943,043 8,850,083 7,760,570 6,013,095 4,852,603 4,469,337 Supplies & Materials 2,612,421 4,661,475 4,944,666 5,519,646 11,013,951 8,964,898 10,831,946 9,189,930 Capital Outlay 2,670,535 2,670,535 21,806,126 32,325,680 Debt Retirement 11,297,931 11,297,931 22,650,500 15,127,075 Insurance & Judgments 386,226 482,783 724,175 774,867 Transfers Out/Other 705,346 508,603 589,016 527,333 86,000 86,000 861,800 244,377 Contingency Reserve 5,770,799 5,282,063 Unappropriated Balances 12,357,355 17,446,504 4,405,443 34,616,146 29,627,181 80,323,867 62,719,028 Totals 105,660,339 126,626,101 125,592,213 128,156,697 80,594,715 59,628,953 152,779,366 134,727,173 Published May 28 & June 4, 2025 NOTICE IS HEREBY given that a meeting of the Board of Trustees of Bonneville Joint School District No. 93 will be held on the 11th of June, 2025, at 7:00 p.m. at 3443 N Ammon Road, Idaho Falls, Idaho at which meeting there will be a public hearing on the School District Budget for the forthcoming school year. This meeting and budget hearing are called pursuant to Idaho Code, 33-801, as amended. A copy of the School District Budget is available for public inspection at www.d93schools.org, or at the district office. SUMMARY STATEMENT 2025-2026 SCHOOL BUDGET ALL FUNDS BONNEVILLE SCHOOL DISTRICT 93 GENERAL M & O FUND ALL OTHER FUNDS SUMMARY STATEMENT 2025 - 2026 SCHOOL BUDGET ALL FUNDS School District Number 93 School District Name: Bonneville School District GENERAL M & O FUND #100 ALL OTHER FUNDS TOTAL FUNDS Proposed Proposed Proposed Budget Budget Budget Budget Line REVENUES 2025-2026 2025-2026 2025-2026 #01 Beginning Balances $10,976,765 $91,004,819 101,981,584 #39 Local Revenue 6,662,000 21,220,174 27,882,174 #41 County Revenue - - - #55 State Revenue 110,456,132 9,072,240 119,528,372 #68 Federal Revenue - 12,680,030 12,680,030 #72 Other Sources - 40,000 40,000 #76 Transfers*61,800 709,910 771,710 Totals $128,156,697 $134,727,173 262,883,870 GENERAL M & O FUND #100 ALL OTHER FUNDS TOTAL FUNDS Proposed Proposed Proposed Budget OBJ #EXPENDITURES Budget Budget Budget Line 2025-2026 2025-2026 2025-2026 #63 100 Salaries $77,292,080 $7,253,630 84,545,710 #63 200 Benefits 29,910,625 3,398,116 33,308,741 #63 300 Purchased Services 8,850,083 4,469,337 13,319,420 #63 400 Supplies & Materials 5,519,646 9,189,930 14,709,576 #63 500 Capital Outlay - 32,325,680 32,325,680 #63 600 Debt Retirement - 15,127,075 15,127,075 #63 700 Insurance & Judgments 774,867 - 774,867 #63 800 Transfers*527,333 244,377 771,710 #66 Contingency Reserve**5,282,063 5,282,063 #79 Unappropriated Balances - 62,719,028 62,719,028 Totals $128,156,697 $134,727,173 262,883,870 *All transfers-in and transfers-out should net to zero. ** Contingency Reserve can not exceed 5% of the General Fund * * *PLEASE RETURN THIS PAGE TO THE STATE DEPARTMENT OF EDUCATION * * * 2025 - 2026 BUDGET WORKSHEETS ESTIMATING M & O STATE SUPPORT REVENUE District/Charter Name:Bonneville School District District/Charter Number:093 1.Best 28 Weeks Support Units 639.62 2a.Discretionary Per Support Unit 23,472.00$ 2b.Health Insurance Per Support Unit 21,902.00$ 3.Discretionary (line 1 x line 2)29,022,118$ 4.Salary Apportionment: Midterm Support Units 641.62 (From SBA Template) Administrative Index Average Instructional Salary Average Pupil Services Salary Total SBA plus Allowances from SBA Template 1.85007 $64,389.75 $64,481.56 $59,701,397 Rev Code 5.Estimated Base Support (line 3 + line 4)$88,723,515 431100 6.Benefit Apportionment $12,461,433 431800 7.Border Contracts $0 431500 8.Exceptional Child Support (not common)$25,000 431400 9.Tuition Equivalency $25,000 431600 10.Transportation Allowance $4,200,000 431200 11.Prior Year Adjustments (not common) 12.Total Estimated State Support $105,434,948 (lines 5+6+7+8+9+10+11) Revenue in Lieu of Taxes: (n/a for Charter Schools) 13.$41,894 14.$206,133 15. 16.Total Revenue in Lieu of Taxes $248,027 438000 RETURN THIS PAGE TO PUBLIC SCHOOL FINANCE, IDAHO DEPARTMENT OF EDUCATION Other Tax Replacement Money Agricultural Equipment Tax Replacement Money Personal Property Tax Replacement Money Idaho Department of EducationBasic Education Data SystemSalary Based Apportionment and Benefit ApportionmentComputationSchool Year: 2025-2026 District:093 Bonneville School District Statewide Information:District Information:Administrative Staff Index 0.00000 Administrative Staff Index 1.85007Administrative Staff Index Cap 1.86643 100.00%Administrative Staff Index (adjusted for cap)1.85007PERSI Plus FICA Employer Rate for Certificated Staff and Resource Officers 21.13%Mid-Term Support Units:641.62PERSI Plus FICA Employer Rate for All Other Non-Certificated Staff 19.61%Instructional / Pupil Service Staffing Percent 9.5% Staff Staff Small District Staff Allowance Separate Adjusted Actual Staff Staff Base Average CertificatedAllowanceAllowance< 40 units < 20 units Sec. School Staff FTE Allowance Index Salary Allocated PreliminaryRatioFTEthen + 0.5 FTE then + 0.5 FTE Allowance Allowance FTE Allocation Salary Salary BasedFTEFTE Apportionment(Units x a) (b + c + d + e) (i x j)(h x k)a b c d e f g h i j k l Administration 0.0750 48.12150 0.00000 48.12150 43.00000 48.12150 1.85007 46,668.00 86,339.07 4,154,765.40 col (f) Instructional 1.0210 655.09402 0.00000 0.00000 0.00000 655.09402 684.50000 655.09402 64,389.75 42,181,338.52 Pupil Service 0.0790 50.68798 50.68798 52.63000 50.68798 64,481.56 3,268,440.27 Subtotal Instructional and Pupil Service 705.78200 737.13000 705.78200 smaller of (f) or (g)/(1-Staff %) Non-Certificated 0.3750 240.60750 240.60750 0.00000 240.60750 41,964.00 col (f) TOTAL 994.51100 780.13000 994.51100 Non-Certificated Preliminary Actual Salary Based Benefit Benefit Total Benefit Virtual Ancillary Salary Based Maximum Salary BasedPreliminarySalary Based Salary Apportionment Apportionment Apportionment Apportionment Allowance Allowance Apportionment Salary ApportionmentSalary Based Apportionment Eligible for Certificated and Other Plus Allowances Apportionment Plus AllowancesApportionment Benefits Resource Officers Non-Certificated (h x j)(l + m) Smaller: n or o $ x 21.13%$ x 19.61%(q + r) (Max 15%) m n o p q r s t u v w x Administration 4,154,765.40 4,700,000.00 4,154,765.40col (n)Instructional 42,181,338.52 44,000,000.00 0.00 0.00 42,181,338.52 42,181,338.52 42,181,338.52(f x k) smaller: v or wPupil Service 3,268,440.27 3,500,000.00 0.00 3,268,440.27 3,268,440.27 3,268,440.27(f x k) smaller: v or w Subtotal Instructional and Pupil Service 45,449,778.79 47,500,000.00 0.00 0.00 45,449,778.79 Resource Officers smaller of [(n or (o / (1-Staff%)] + t + u 0.00 Other Non-CertificatedNon-Certificated 10,096,853.13 10,096,853.13 14,500,000.00 Subtotal Non-Certificated14,500,000.00 10,096,853.13col (n)10,481,440.19 1,979,992.90TOTAL59,701,397.32 66,700,000.00 59,701,397.32 12,461,433.09 0.00 0.00 45,449,778.79 59,701,397.32 District Name: 2 3 4 5 6 $0 $0 $0 $0 $0 $0 $0 $0 $0 Tort $210,000 $210,000 $0 $0 $210,000 $0 $0 $210,000 $0 $0 $2,800,000 $2,800,000 $5,800,000 $5,800,000 $4,793,986 $1,400,000 $75,510 $3,318,476 $2,812,525 $1,400,000 $1,412,525 $2,321,974 $1,400,000 $921,974 $2,180,900 $1,400,000 $780,900 $2,966,125 $1,400,000 $1,566,125 $100,000 $100,000 $0 $0 $23,775,510 $0 $7,000,000 $75,510 $16,700,000 $23,985,510 $0 $7,000,000 $285,510 $16,700,000 $7,000,000 $285,510 Date *Do not include revenue allocated to urban renewal agencies (208) 525-4400 (208) 557-6800 Phone Number (###) ###-### EXT ###Fax Number (###) ###-### Guy Wangsgard guyw@d93.k12.id.us3497 N Ammon Road, Idaho Falls, Idaho 83401 Contact Name and Mailing Address Email Address I certify that the amounts shown above accurately reflect the budget being certified in accordance with the provisions of I.C. §63-803. To the best of my knowledge, this district has established and adopted this budget in accordance with all provisions of Idaho Law. Guy Wangsgard Preliminary Copy CFOO 5/16/2025 Printed Name Signature of District Representative Title Column Subtotal: Column Total: Expected Totals (for balancing purposes) PRELIMINARY COPY Bond 2018 Bond 2021 Bond 2023 Judgment 63-1305 (Bonds, Supplementals, Plant Facilities, COSA, Tuition, Emergency, Budget Stabilization, & Judgment Funds) Plant Facilities Supplemental Bond 2016A Bond 2016B NON-LEVIED FUNDS (must net zero) Column Subtotal: Maximum Amount to be Levied for the Tort Fund: Exempt Funds 1 2025 Dollar Certification of Budget Request to Board of County Commissioners L-2 (the "L-2 Worksheet" and applicable "Voter Approved Fund Tracker" and budget publication must be attached) Bonneville School #93 Fund Name Total Approved Budget* Cash Forward Balance & Other Revenue Not Shown in Columns 4 or 5 Revenue from School District Facilities Fund (IC§33-911) and Property Tax Replacement Plus Solar (Line 24 + Line 26 of Balance to be levied Col. 2 minus (Cols. 3+4+5) District Name: Date of Election 11/5/2024 2025 2 $5,800,000 5/18/2021 2021 $2,800,000 3/31/2012 2012 20 $14,000,000 $1,200,000 $780,900 -35.000%YES 3/31/2018 2018 17.5 $35,319,840 $1,200,000 $921,974 -23.000%YES 11/3/2015 2016 17.5 $54,090,000 $1,200,000 $3,318,476 177.000%YES 11/3/2025 2016 17.5 $9,410,000 $1,200,000 $1,412,525 18.000% 8/29/2023 2023 17 $34,500,000 $1,200,000 $1,566,125 31.000%YES 8,000,000$ Attach to your L-2 form and return to your County Clerk. PRELIMINARY COPY Current Year's Total Bond Fund (Reported on L-2 Col. 6): Explanation (If Required): Principal and interest payments for each bond change each year, therefore different amounts are needed each year. The amounts collected will allow us to all required payments during the upcoming year. *Cannot exceed annual amount of Plant Facilities approved by voters. District Bond Initiative (Voter Approved Bonds) Date of Election (If current year attach copy of Ballot) 1st Calendar Year Levied Term of Initiative Amount Authorized by Voters Prior Year P-Tax $ Current Year P-Tax $ % Change (+/- 20% Explan- ation Required) "YES" = Explanation Required If voters approved an increase in the annual amount but did not change the term enter the amount of increase here: Safe School Plant Facilities (Maximum of 20 yrs) If voters approved an increase in the annual amount but did not change the term enter the amount of increase here: COSA Funds (50% Voter Approval 10 year) COSA Maintenance (2/3 Voter Approval 10 year) COSA Plant Facilities (3 years) Supplemental Funds Temporary School Supplemental (IC §33-802(3)) Permanent School Supplemental (IC §33-802(5)) Plant Faciliites to Transfer to Supplemental (IC §33-804)* Plant Facilities & COSA Funds Plant Facilities (Maximum of 10 yrs) Voter Approved Fund Tracker Attach to L-2 Form If Applicable Bonneville School #93 Fund Name 1st Calendar Year Levied Term of Initiative Annual Amount Authorized by Voters(If current year, attach copy of Ballot) BUDGET Page 2 REVENUES GENERAL M & O July 1, 2025 - June 30, 2026 FUND NO: 100 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 (14,115,999) (10,976,765) 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O - - 42 4 411200 Taxes - Supplemental (5,800,000) (5,800,000) 43 431100 Base Support Program (82,354,494) (88,723,515) 5 411300 Taxes - Emergency - - 44 431200 Transportation Support (3,500,000) (4,200,000) 6 411400 Taxes - Tort (200,000) (210,000) 45 431400 Exceptional Child/SED Support (25,000) (25,000) 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency (25,000) (25,000) 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment (11,497,840) (12,461,433) 10 411900 Taxes - Other (100,000) 49 431900 Other State Support (4,529,932) (4,708,157) 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES (6,000,000) *******(6,110,000) 52 14 413000 Penalty: Delinquent Taxes - - 53 438000 Revenue in Lieu of/Tax Replacement (313,027) (313,027) 15 54 439000 Other State Revenue - - 16 414100 Tuition From Individuals - - 55 430000 TOTAL STATE (102,245,293) *******(110,456,132) 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments (1,850,000) - 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities - - 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL 29 417400 School Fees & Charges (146,400) (201,000) 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service (65,000) (121,000) 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals (35,000) (15,000) 73 35 419200 Contributions/Donations (1,000) - 74 TOTAL REVENUES (110,614,414) *******(117,118,132) 36 419300 Transportation Fees (100,000) (100,000) 75 37 419900 Other Local (171,721) (115,000) 76 460000 FUND TRANSFERS IN (861,800) (61,800) (61,800) 38 TOTAL OTHER LOCAL (2,369,121) *******(552,000) 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* (8,369,121) (6,662,000) (Lines 1 + 74 + 76)(125,592,213) (128,156,697) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]100r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 3 EXPENDITURES GENERAL M & O FUND July 1, 2025 - June 30, 2026 FUND NO: 100 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program 28,230,170 30,523,327 20,927,324 7,586,503 93,000 1,916,500 2 515 Secondary School Program 28,071,670 29,847,336 20,894,275 7,978,061 117,500 857,500 3 517 Alternative School Program 793,452 780,287 546,977 233,310 - - 4 519 Vocational-Technical Program - 5 521 Special Education Program 11,019,102 12,039,158 8,099,842 3,823,316 50,000 66,000 6 522 Special Education Preschool Program 289,630 313,543 212,341 101,202 - 7 524 Gifted & Talented Program 361,583 347,869 213,437 84,432 - 50,000 8 531 Interscholastic Program 1,133,959 1,201,004 957,356 193,648 50,000 - 9 532 School Activity Program 323,592 331,992 275,060 56,932 - - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION 70,223,158 75,384,516 52,126,613 20,057,403 310,500 2,890,000 - - - - 15 16 611 Attendance-Guidance-Health Program 4,252,263 4,570,050 3,314,823 1,239,227 16,000 - 17 616 Special Education Support Services Prog 5,308,554 5,691,359 2,214,451 846,908 2,500,000 130,000 18 19 621 Instruction Improvement Program 3,236,306 3,492,625 2,259,406 737,520 120,228 375,471 20 622 Educational Media Program 1,180,262 1,223,896 886,053 281,843 56,000 21 623 Instruction-Related Technology Program 2,146,350 2,232,791 1,532,719 575,072 50,000 75,000 22 624 Books and Periodicals 20,000 20,000 20,000 23 631 Board of Education Program 400,872 473,387 184,790 38,598 170,000 80,000 24 632 District Administration Program 408,557 437,239 229,472 64,767 51,000 92,000 25 26 641 School Administration Program 7,715,179 8,141,735 5,734,679 1,964,056 211,000 232,000 27 28 651 Business Operation Program 2,251,834 2,240,810 1,289,784 434,026 266,000 251,000 29 655 Central Service Program 181,476 191,376 106,684 62,691 11,000 11,000 - 30 656 Administrative Technology Services Prog 10,000 25,000 - 25,000 31 661 Buildings-Care Program (Custodial)7,376,446 7,843,196 2,364,658 1,258,670 3,185,000 260,000 774,867 32 - 33 664 Maintenance - Buildings and Equipment 3,366,781 3,242,421 1,809,240 836,181 293,000 304,000 34 665 Maintenance - Grounds 513,532 550,108 390,428 159,680 - - 35 667 Security Program 762,838 800,700 124,878 36,321 633,000 6,500 36 37 681 Pupil - To School Trans. Program 4,452,096 4,673,247 2,611,172 1,294,945 148,155 618,975 38 682 Pupil - Activity Trans. Program 730,000 750,000 750,000 39 683 General Transportation Program 79,135 77,137 6,561 2,576 63,000 5,000 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]100 Subtotal (carried over to page b)44,392,482 46,677,076 25,059,799 9,833,080 8,467,383 2,541,946 - - 774,867 - BUDGET Page 4 EXPENDITURES GENERAL M & O FUND July 1, 2025 - June 30, 2026 FUND NO: 100 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES 44,392,482 46,677,076 25,059,799 9,833,080 8,467,383 2,541,946 - - 774,867 - 43 44 710 Child Nutrition Program - 45 720 Community Services Program 211,316 285,711 105,669 20,142 72,200 87,700 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION 211,316 285,711 105,669 20,142 72,200 87,700 - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out 589,016 527,333 527,333 60 61 900 TOTAL OTHER SERVICES 589,016 527,333 - - - - - - - 527,333 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)115,415,972 122,874,634 77,292,081 29,910,625 8,850,083 5,519,646 - - 774,867 527,333 65 66 950 Contingency Reserve 5,770,799 5,282,063 67 (5% of line 63 ) (Applies to General Fund only)(Applies to General Fund only) 68 69 TOTAL EXPENDITURES + CONT. RESER 121,186,771 128,156,697 70 (Line 64 + line 66) 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance (14,115,999) (10,976,765) BUDGET SUMMARY:76 Revenues + Transfers In (111,476,214) (117,179,932) 77 TOTAL REVENUE (lines 75 + 76)(125,592,213) (128,156,697) The total on line 77 must equal the total on line 81.78 79 Total Expenditures + Cont. Reserve (line 69)121,186,771 128,156,697 80 Unappropriated Balance 4,405,442 (0) 81 TOTAL EXPD + CONT. RES + UNAPPR BAL (lines 79 + 80)125,592,213 128,156,697 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]100b - - BUDGET Page 3 REVENUES FEDERAL FOREST RESERVE July 1, 2025 - June 30, 2026 FUND NO: 220 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 (275,997) (262,355) 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal (39,000) (10,000) 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL (39,000) (10,000) 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (39,000) *******(10,000) 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL - *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* - - (Lines 1 + 74 + 76)(314,997) (272,355) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]220r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 5 EXPENDITURES FOREST RESERVE FUND July 1, 2025 - June 30, 2026 FUND NO: 220 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program 50,000 40,000 40,000 - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION 50,000 40,000 - - 40,000 - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]220 Subtotal (carried over to page b)- - - - - - - - - - BUDGET Page 6 EXPENDITURES FOREST RESERVE SERVE FUND July 1, 2025 - June 30, 2026 FUND NO: 22ND NO: 220 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES - - - - - - - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)50,000 40,000 - - 40,000 - - - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance (275,997) (262,355) BUDGET SUMMARY:76 Revenues + Transfers In (39,000) (10,000) 77 TOTAL REVENUE (lines 75 + 76)(314,997) (272,355) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 50,000 40,000 80 Unappropriated Balance 264,997 232,355 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)314,997 272,355 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]220b - - BUDGET Page 4 REVENUES SPECIAL LOCAL FUND NAME: E-Rate July 1, 2025 - June 30, 2026 230 THROUGH 239 FUND NO:232 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 (541,427) (76,600) 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (360,000) *******(594,283) 36 419300 Transportation Fees 75 37 419900 Other Local (360,000) (594,283) 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL (360,000) *******(594,283) 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* (360,000) (594,283) (Lines 1 + 74 + 76)(901,427) (670,883) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]232r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 7 EXPENDITURES SPECIAL LOCAL FUND NAME: E-Rate Funds July 1, 2025 - June 30, 2026 230 THROUGH 239 FUND NO: 232 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - - - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION - - - - - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program 700,000 640,000 40,000 600,000 - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]232 Subtotal (carried over to page b)700,000 640,000 - - 40,000 600,000 - - - - BUDGET Page 8 EXPENDITURES SPECIAL LOCAL FUND NAME: E-Rate Funds July 1, 2025 - June 30, 2026 230 THROUGH 239 FUND NO: 232 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES 700,000 640,000 - - 40,000 600,000 - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)700,000 640,000 - - 40,000 600,000 - - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance (541,427) (76,600) BUDGET SUMMARY:76 Revenues + Transfers In (360,000) (594,283) 77 TOTAL REVENUE (lines 75 + 76)(901,427) (670,883) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 700,000 640,000 80 Unappropriated Balance 201,427 30,883 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)901,427 670,883 BUDGET Page 4 REVENUES SPECIAL LOCAL FUND NAME: Local Grants July 1, 2025 - June 30, 2026 230 THROUGH 239 FUND NO:235 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 (3,762,324) (4,908,546) 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments - (3,250,000) 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities - - 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL 29 417400 School Fees & Charges (75,000) (80,000) 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations - - 74 TOTAL REVENUES (375,000) *******(4,130,000) 36 419300 Transportation Fees 75 37 419900 Other Local (300,000) (800,000) 76 460000 FUND TRANSFERS IN - - - 38 TOTAL OTHER LOCAL (375,000) *******(4,130,000) 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* (375,000) (4,130,000) (Lines 1 + 74 + 76)(4,137,324) (9,038,546) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]235r 453000 Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds BUDGET Page 7 EXPENDITURES SPECIAL LOCAL FUND NAME: Local Grants July 1, 2025 - June 30, 2026 230 THROUGH 239 FUND NO:235 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - - - - - - 2 515 Secondary School Program - - - - - - - 3 517 Alternative School Program - - - - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - - - - 9 532 School Activity Program - - - - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION - - - - - - - - - - 15 16 611 Attendance-Guidance-Health Program - - - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - - - - - 20 622 Educational Media Program - - - 21 623 Instruction-Related Technology Program - 40,000 10,000 30,000 22 624 Books and Periodicals - - - - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - - - 27 28 651 Business Operation Program - - - 29 655 Central Service Program - - - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 11,923 - 11,923 34 665 Maintenance - Grounds 200,000 200,000 100,000 100,000 35 667 Security Program - - - - 36 37 681 Pupil - To School Trans. Program - - - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]235 Subtotal (carried over to page b)200,000 251,923 - - 110,000 141,923 - - - - BUDGET Page 8 EXPENDITURES SPECIAL LOCAL FUND NAME: Local Grants July 1, 2025 - June 30, 2026 230 THROUGH 239 FUND NO:235 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES 200,000 251,923 - - 110,000 141,923 - - - - 43 44 710 Child Nutrition Program 16,705 16,705 45 720 Community Services Program - - - - - - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - 16,705 - - - 16,705 - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out 800,000 - - 60 61 900 TOTAL OTHER SERVICES 800,000 - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)1,000,000 268,628 - - 110,000 158,628 - - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance (3,762,324) (4,908,546) BUDGET SUMMARY:76 Revenues + Transfers In (375,000) (4,130,000) 77 TOTAL REVENUE (lines 75 + 76)(4,137,324) (9,038,546) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 1,000,000 268,628 80 Unappropriated Balance 3,137,324 8,769,918 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)4,137,324 9,038,546 BUDGET Page 4 REVENUES SPECIAL LOCAL FUND NAME: Hillcrest Stadium July 1, 2025 - June 30, 2026 230 THROUGH 239 FUND NO:236 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 2,082,422 - 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations (2,082,422) - 74 TOTAL REVENUES (2,082,422) *******- 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL (2,082,422) *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* (2,082,422) - (Lines 1 + 74 + 76)- - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]236r 453000 Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds BUDGET Page 7 EXPENDITURES SPECIAL LOCAL FUND NAME: Hillcrest Stadium July 1, 2025 - June 30, 2026 230 THROUGH 239 FUND NO:236 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION - - - - - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]236 Subtotal (carried over to page b)- - - - - - - - - - BUDGET Page 8 EXPENDITURES SPECIAL LOCAL FUND NAME: Hillcrest Stadium July 1, 2025 - June 30, 2026 230 THROUGH 239 FUND NO:236 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES - - - - - - - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)- - - - - - - - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance 2,082,422 - BUDGET SUMMARY:76 Revenues + Transfers In (2,082,422) - 77 TOTAL REVENUE (lines 75 + 76)- - The total on line 77 must equal the total on line 81.78 79 Total Expenditures - - 80 Unappropriated Balance - - 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)- - BUDGET Page 5 REVENUES STUDENT ACTIVITY July 1, 2025 - June 30, 2026 FUND NO: 238 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 (2,145,322) (2,637,835) 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts - - 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments - - 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.- - 67 440000 TOTAL FEDERAL 29 417400 School Fees & Charges - - 68 30 417900 Other Student Revenues (3,700,000) (3,626,000) 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals - - 73 35 419200 Contributions/Donations - - 74 TOTAL REVENUES (3,700,000) *******(3,626,000) 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL (3,700,000) *******(3,626,000) 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* (3,700,000) (3,626,000) (Lines 1 + 74 + 76)(5,845,322) (6,263,835) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]238r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 9 EXPENDITURES STUDENT ACTIVITY July 1, 2025 - June 30, 2026 FUND NO: 238 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - - - 2 515 Secondary School Program - - - - - - 3 517 Alternative School Program - - - - 4 519 Vocational-Technical Program - - - - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - - - - - - 9 532 School Activity Program - - - - - - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION - - - - - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - - - - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - - - - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - - - - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - - - - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]238 Subtotal (carried over to page b)- - - - - - - - - - BUDGET Page 10 EXPENDITURES STUDENT ACTIVITY July 1, 2025 - June 30, 2026 FUND NO: 238 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES - - - - - - - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program 3,700,000 3,310,000 1,505,000 1,805,000 48 49 700 TOTAL NON-INSTRUCTION 3,700,000 3,310,000 - - 1,505,000 1,805,000 - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)3,700,000 3,310,000 - - 1,505,000 1,805,000 - - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance (2,145,322) (2,637,835) BUDGET SUMMARY:76 Revenues + Transfers In (3,700,000) (3,626,000) 77 TOTAL REVENUE (lines 75 + 76)(5,845,322) (6,263,835) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 3,700,000 3,310,000 80 Unappropriated Balance 2,145,322 2,953,835 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)5,845,322 6,263,835 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]238b - - BUDGET Page 8 REVENUES STATE PROFESSIONAL TECHNICAL July 1, 2025 - June 30, 2026 FUND NO: 243 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 (1,106,148) (439,077) 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program (589,380) (626,000) 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE (589,380) *******(626,000) 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (589,380) *******(626,000) 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL - *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* - - (Lines 1 + 74 + 76)(1,695,528) (1,065,077) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]243r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 15 EXPENDITURES STATE PROFESSIONAL TECHNICAL July 1, 2025 - June 30, 2026 FUND NO: 243 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program 1,050,000 1,028,508 106,510 10,000 159,000 672,998 80,000 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION 1,050,000 1,028,508 106,510 10,000 159,000 672,998 80,000 - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - - - - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - - - - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 14,000 14,000 - - - - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]243 Subtotal (carried over to page b)- 14,000 14,000 - - - - - - - BUDGET Page 16 EXPENDITURES STATE PROFESSIONAL TECHNICAL July 1, 2025 - June 30, 2026 FUND NO: 243 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES - 14,000 14,000 - - - - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)1,050,000 1,042,508 120,510 10,000 159,000 672,998 80,000 - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance (1,106,148) (439,077) BUDGET SUMMARY:76 Revenues + Transfers In (589,380) (626,000) 77 TOTAL REVENUE (lines 75 + 76)(1,695,528) (1,065,077) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 1,050,000 1,042,508 80 Unappropriated Balance 645,528 22,569 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)1,695,528 1,065,077 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]243b - - BUDGET Page 9 REVENUES TECHNOLOGY - STATE July 1, 2025 - June 30, 2026 FUND NO: 245 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 (840,589) (846,786) 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support (1,286,895) (1,281,948) 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE (1,286,895) *******(1,281,948) 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (1,286,895) *******(1,281,948) 36 419300 Transportation Fees 75 37 419900 Other Local - - 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL - *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* - - (Lines 1 + 74 + 76)(2,127,484) (2,128,734) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]245r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 17 EXPENDITURES TECHNOLOGY - STATE July 1, 2025 - June 30, 2026 FUND NO: 245 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION - - - - - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program 1,575,500 1,800,000 - 1,600,000 200,000 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - - - - - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]245 Subtotal (carried over to page b)1,575,500 1,800,000 - - - 1,600,000 200,000 - - - BUDGET Page 18 EXPENDITURES TECHNOLOGY - STATE July 1, 2025 - June 30, 2026 FUND NO: 245 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES 1,575,500 1,800,000 - - - 1,600,000 200,000 - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - - - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)1,575,500 1,800,000 - - - 1,600,000 200,000 - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance (840,589) (846,786) BUDGET SUMMARY:76 Revenues + Transfers In (1,286,895) (1,281,948) 77 TOTAL REVENUE (lines 75 + 76)(2,127,484) (2,128,734) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 1,575,500 1,800,000 80 Unappropriated Balance 551,984 328,734 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)2,127,484 2,128,734 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]245b - - BUDGET Page 10 REVENUES SUBSTANCE ABUSE - STATE July 1, 2025 - June 30, 2026 FUND NO; 246 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 (141,953) (107,281) 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support (165,800) (164,292) 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE (165,800) *******(164,292) 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (165,800) *******(164,292) 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL - *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* - - (Lines 1 + 74 + 76)(307,753) (271,573) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]246r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 19 EXPENDITURES SUBSTANCE ABUSE - STATE July 1, 2025 - June 30, 2026 FUND NO: 246 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION - - - - - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program 304,000 256,000 186,000 70,000 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]246 Subtotal (carried over to page b)304,000 256,000 - - 186,000 70,000 - - - - BUDGET Page 20 EXPENDITURES SUBSTANCE ABUSE - STATE July 1, 2025 - June 30, 2026 FUND NO: 246 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES 304,000 256,000 - - 186,000 70,000 - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)304,000 256,000 - - 186,000 70,000 - - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance (141,953) (107,281) BUDGET SUMMARY:76 Revenues + Transfers In (165,800) (164,292) 77 TOTAL REVENUE (lines 75 + 76)(307,753) (271,573) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 304,000 256,000 80 Unappropriated Balance 3,753 15,573 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)307,753 271,573 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]246b - - BUDGET Page 13 REVENUES TITLE I-A, ESSA - IMPROVING BASIC PROGRAMS July 1, 2025 - June 30, 2026 FUND NO: 251 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA (1,970,118) (1,940,372) 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL (1,970,118) (1,940,372) 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (1,970,118) *******(1,940,372) 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN (182,578) (182,578) 38 TOTAL OTHER LOCAL - *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* - - (Lines 1 + 74 + 76)(1,970,118) (2,122,950) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]251r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 23 EXPENDITURES TITLE I-A, ESSA - IMPROVING BASIC PROGRAMS July 1, 2025 - June 30, 2026 FUND NO: 251 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program 1,593,336 1,590,707 1,253,354 292,701 25,652 19,000 - 2 515 Secondary School Program - - - - - - 3 517 Alternative School Program - - - - - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program 85,000 80,500 - - 80,500 - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION 1,678,336 1,671,207 1,253,354 292,701 106,152 19,000 - - - - 15 16 611 Attendance-Guidance-Health Program 15,674 23,000 - 23,000 - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program 276,108 428,743 201,305 65,921 138,824 22,694 - 20 622 Educational Media Program - - - 21 623 Instruction-Related Technology Program - - - 22 624 Books and Periodicals - - - - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]251 Subtotal (carried over to page b)291,782 451,743 201,305 65,921 161,824 22,694 - - - - BUDGET Page 24 EXPENDITURES TITLE I-A, ESSA - IMPROVING BASIC PROGRAMS July 1, 2025 - June 30, 2026 FUND NO: 251 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES 291,782 451,743 201,305 65,921 161,824 22,694 - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - - - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)1,970,118 2,122,950 1,454,659 358,621 267,976 41,694 - - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance BUDGET SUMMARY:76 Revenues + Transfers In (1,970,118) (2,122,950) 77 TOTAL REVENUE (lines 75 + 76)(1,970,118) (2,122,950) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 1,970,118 2,122,950 80 Unappropriated Balance - - 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)1,970,118 2,122,950 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]251b - - BUDGET Page 15 REVENUES TITLE I-C, ESSA - EDUCATION OF MIGRATORY CHILDREN July 1, 2025 - June 30, 2026 FUND NO: 253 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA - - 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs (67,124) (84,414) 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL (67,124) (84,414) 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (67,124) *******(84,414) 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL - *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* - - (Lines 1 + 74 + 76)(67,124) (84,414) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]253r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 27 EXPENDITURES TITLE I-C, ESSA - EDUCATION OF MIGRATORY CHILDREN July 1, 2025 - June 30, 2026 FUND NO: 253 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program 9,352 11,000 8,724 2,276 - - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION 9,352 11,000 8,724 2,276 - - - - - - 15 16 611 Attendance-Guidance-Health Program 57,772 73,414 49,229 19,304 2,000 2,881 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - - - - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]253 Subtotal (carried over to page b)57,772 73,414 49,229 19,304 2,000 2,881 - - - - BUDGET Page 28 EXPENDITURES TITLE I-C, ESSA - EDUCATION OF MIGRATORY CHILDREN July 1, 2025 - June 30, 2026 FUND NO: 253 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES 57,772 73,414 49,229 19,304 2,000 2,881 - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)67,124 84,414 57,953 21,580 2,000 2,881 - - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance BUDGET SUMMARY:76 Revenues + Transfers In (67,124) (84,414) 77 TOTAL REVENUE (lines 75 + 76)(67,124) (84,414) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 67,124 84,414 80 Unappropriated Balance - - 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)67,124 84,414 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]253b - - BUDGET Page 18 REVENUES IDEA Part B (611 SCHOOL AGE 3-21) July 1, 2025 - June 30, 2026 FUND NO: 257 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) (2,537,971) (2,436,000) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL (2,537,971) (2,436,000) 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (2,537,971) *******(2,436,000) 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL - *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* - - (Lines 1 + 74 + 76)(2,537,971) (2,436,000) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]257r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 31 EXPENDITURES IDEA Part B (611 SCHOOL AGE 3-21) July 1, 2025 - June 30, 2026 FUND NO: 257 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program 2,337,003 2,234,462 1,401,293 833,169 - - 6 522 Special Education Preschool Program 43,631 43,631 24,485 19,146 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION 2,380,634 2,278,093 1,425,778 852,315 - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog 157,337 157,907 104,317 34,932 18,088 570 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]257 Subtotal (carried over to page b)157,337 157,907 104,317 34,932 18,088 570 - - - - BUDGET Page 32 EXPENDITURES IDEA Part B (611 SCHOOL AGE 3-21) July 1, 2025 - June 30, 2026 FUND NO: 257 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES 157,337 157,907 104,317 34,932 18,088 570 - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)2,537,971 2,436,000 1,530,095 887,247 18,088 570 - - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance BUDGET SUMMARY:76 Revenues + Transfers In (2,537,971) (2,436,000) 77 TOTAL REVENUE (lines 75 + 76)(2,537,971) (2,436,000) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 2,537,971 2,436,000 80 Unappropriated Balance - - 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)2,537,971 2,436,000 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]257b - - BUDGET Page 19 REVENUES IDEA Part B (619 PRE-SCHOOL AGE 3-5) July 1, 2025 - June 30, 2026 FUND NO: 258 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) (81,097) (85,000) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL (81,097) (85,000) 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (81,097) *******(85,000) 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL - *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* - - (Lines 1 + 74 + 76)(81,097) (85,000) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]258r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 33 EXPENDITURES IDEA Part B (619 PRE-SCHOOL AGE 3-5) July 1, 2025 - June 30, 2026 FUND NO: 258 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program 81,097 85,000 49,312 35,688 - - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION 81,097 85,000 49,312 35,688 - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]258 Subtotal (carried over to page b)- - - - - - - - - - BUDGET Page 34 EXPENDITURES IDEA Part B (619 PRE-SCHOOL AGE 3-5) July 1, 2025 - June 30, 2026 FUND NO: 258 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES - - - - - - - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)81,097 85,000 49,312 35,688 - - - - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance BUDGET SUMMARY:76 Revenues + Transfers In (81,097) (85,000) 77 TOTAL REVENUE (lines 75 + 76)(81,097) (85,000) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 81,097 85,000 80 Unappropriated Balance - - 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)81,097 85,000 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]258b - - BUDGET Page 21 REVENUES SCHOOL-BASED MEDICAID July 1, 2025 - June 30, 2026 FUND NO: 260 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue - - 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs (5,231,255) (4,471,389) 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL (5,231,255) (4,471,389) 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (5,231,255) *******(4,471,389) 36 419300 Transportation Fees 75 37 419900 Other Local - - 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL - *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* - - (Lines 1 + 74 + 76)(5,231,255) (4,471,389) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]260r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 35 EXPENDITURES SCHOOL-BASED MEDICAID July 1, 2025 - June 30, 2026 FUND NO: 260 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program 2,370,114 2,125,396 1,295,185 830,212 6 522 Special Education Preschool Program - - - - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION 2,370,114 2,125,396 1,295,185 830,212 - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog 2,861,141 2,345,993 685,251 374,951 1,285,791 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]260 Subtotal (carried over to page b)2,861,141 2,345,993 685,251 374,951 1,285,791 - - - - - BUDGET Page 36 EXPENDITURES SCHOOL-BASED MEDICAID July 1, 2025 - June 30, 2026 FUND NO: 260 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES 2,861,141 2,345,993 685,251 374,951 1,285,791 - - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)5,231,255 4,471,389 1,980,436 1,205,162 1,285,791 - - - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance BUDGET SUMMARY:76 Revenues + Transfers In (5,231,255) (4,471,389) 77 TOTAL REVENUE (lines 75 + 76)(5,231,255) (4,471,389) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 5,231,255 4,471,389 80 Unappropriated Balance - (0) 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)5,231,255 4,471,389 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]260b - - BUDGET Page 22 REVENUES Title IV-A, ESSA - STUDENT SUPPORT & ACADEMIC ENRICHMENT July 1, 2025 - June 30, 2026 FUND NO: 261 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs (206,722) (182,578) 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL (206,722) (182,578) 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (206,722) *******(182,578) 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL - *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* - - (Lines 1 + 74 + 76)(206,722) (182,578) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]261r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 37 EXPENDITURES Title IV-A, ESSA - STUDENT SUPPORT & ACADEMIC ENRICHMENT July 1, 2025 - June 30, 2026 FUND NO: 261 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program 168,925 - - - - - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION 168,925 - - - - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program 37,797 - - - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - - - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]261 Subtotal (carried over to page b)37,797 - - - - - - - - - BUDGET Page 38 EXPENDITURES Title IV-A, ESSA - STUDENT SUPPORT & ACADEMIC ENRICHMENT July 1, 2025 - June 30, 2026 FUND NO: 261 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES 37,797 - - - - - - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out 182,578 182,578 60 61 900 TOTAL OTHER SERVICES - 182,578 - - - - - - - 182,578 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)206,722 182,578 - - - - - - - 182,578 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance BUDGET SUMMARY:76 Revenues + Transfers In (206,722) (182,578) 77 TOTAL REVENUE (lines 75 + 76)(206,722) (182,578) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 206,722 182,578 80 Unappropriated Balance - - 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)206,722 182,578 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]261b - - BUDGET Page 24 REVENUES PERKINS V - CTE July 1, 2025 - June 30, 2026 FUND NO: 263 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE (167,694) (160,000) 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL (167,694) (160,000) 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (167,694) *******(160,000) 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL - *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* - - (Lines 1 + 74 + 76)(167,694) (160,000) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]263r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET PAGE 41 EXPENDITURES PERKINS V - CTE July 1, 2025 - June 30, 2026 FUND NO: 263 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program 167,694 160,000 - 94,306 65,694 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION 167,694 160,000 - - - 94,306 65,694 - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]263 Subtotal (carried over to page b)- - - - - - - - - - End of Sheet BUDGET Page 42 EXPENDITURES PERKINS V - CTE July 1, 2025 - June 30, 2026 FUND NO: 263 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES - - - - - - - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)167,694 160,000 - - - 94,306 65,694 - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance BUDGET SUMMARY:76 Revenues + Transfers In (167,694) (160,000) 77 TOTAL REVENUE (lines 75 + 76)(167,694) (160,000) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 167,694 160,000 80 Unappropriated Balance - - 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)167,694 160,000 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]263b - - BUDGET Page 27 REVENUES TITLE III-A, ESSA - ENGLISH LANGUAGE ACQUISITION July 1, 2025 - June 30, 2026 FUND NO: 270 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs (76,216) (42,910) 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL (76,216) (42,910) 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (76,216) *******(42,910) 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL - *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* - - (Lines 1 + 74 + 76)(76,216) (42,910) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]270r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET PAGE 47 EXPENDITURES TITLE III-A, ESSA - ENGLISH LANGUAGE ACQUISITION July 1, 2025 - June 30, 2026 FUND NO: 270 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program 50,332 35,205 26,097 3,378 - 5,729 2 515 Secondary School Program 25,884 3,668 739 2,930 - - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION 76,216 38,873 26,836 6,308 - 5,729 - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 4,037 - - 2,856 1,181 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - - - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]270 Subtotal (carried over to page b)- 4,037 - - 2,856 1,181 - - - - BUDGET Page 48 EXPENDITURES TITLE III-A, ESSA - ENGLISH LANGUAGE ACQUISITION July 1, 2025 - June 30, 2026 FUND NO: 270 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES - 4,037 - - 2,856 1,181 - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)76,216 42,910 26,836 6,308 2,856 6,910 - - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance BUDGET SUMMARY:76 Revenues + Transfers In (76,216) (42,910) 77 TOTAL REVENUE (lines 75 + 76)(76,216) (42,910) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 76,216 42,910 80 Unappropriated Balance - - 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)76,216 42,910 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]270b - - BUDGET Page 28 REVENUES TITLE II-A, ESSA - SUPPORTING EFFECTIVE INSTRUCTION July 1, 2025 - June 30, 2026 FUND NO: 271 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs (405,004) (326,117) 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL (405,004) (326,117) 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (405,004) *******(326,117) 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL - *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* - - (Lines 1 + 74 + 76)(405,004) (326,117) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]271r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 49 EXPENDITURES TITLE II-A, ESSA - SUPPORTING EFFECTIVE INSTRUCTION July 1, 2025 - June 30, 2026 FUND NO: 271 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION - - - - - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program 405,004 326,117 130,192 22,736 163,627 9,562 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - - - - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]271 Subtotal (carried over to page b)405,004 326,117 130,192 22,736 163,627 9,562 - - - - BUDGET Page 50 EXPENDITURES TITLE II-A, ESSA - SUPPORTING EFFECTIVE INSTRUCTION July 1, 2025 - June 30, 2026 FUND NO: 271 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES 405,004 326,117 130,192 22,736 163,627 9,562 - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)405,004 326,117 130,192 22,736 163,627 9,562 - - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance BUDGET SUMMARY:76 Revenues + Transfers In (405,004) (326,117) 77 TOTAL REVENUE (lines 75 + 76)(405,004) (326,117) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 405,004 326,117 80 Unappropriated Balance - - 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)405,004 326,117 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]271b - - BUDGET Page 31 REVENUES CHILD NUTRITION July 1, 2025 - June 30, 2026 FUND NO: 290 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 (1,300,140) (782,518) 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue - - 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments (58,000) (40,000) 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service (1,374,950) (1,179,037) 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.(13,390) (15,700) 62 445400 Adult Education 24 416900 Other Food Sales (38,316) (31,446) 63 445500 Child Nutrition Reimbursement (2,274,690) (2,591,250) 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs (300,000) (350,000) 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL (2,574,690) (2,941,250) 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals - - 73 35 419200 Contributions/Donations - - 74 TOTAL REVENUES (4,063,054) *******(4,211,141) 36 419300 Transportation Fees 75 37 419900 Other Local (3,708) (3,708) 76 460000 FUND TRANSFERS IN (141,666) (147,333) (147,333) 38 TOTAL OTHER LOCAL (1,488,364) *******(1,269,891) 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* (1,488,364) (1,269,891) (Lines 1 + 74 + 76)(5,504,860) (5,140,992) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]290r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 55 EXPENDITURES CHILD NUTRITION July 1, 2025 - June 30, 2026 FUND NO: 290 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION - - - - - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]290 Subtotal (carried over to page b)- - - - - - - - - - BUDGET Page 56 EXPENDITURES CHILD NUTRITION July 1, 2025 - June 30, 2026 FUND NO: 290 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES - - - - - - - - - - 43 44 710 Child Nutrition Program 5,325,615 5,079,192 1,903,637 850,773 120,000 2,204,781 - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION 5,325,615 5,079,192 1,903,637 850,773 120,000 2,204,781 - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out 61,800 61,800 61,800 60 61 900 TOTAL OTHER SERVICES 61,800 61,800 - - - - - - - 61,800 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)5,387,415 5,140,992 1,903,637 850,773 120,000 2,204,781 - - - 61,800 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance (1,300,140) (782,518) BUDGET SUMMARY:76 Revenues + Transfers In (4,204,720) (4,358,473) 77 TOTAL REVENUE (lines 75 + 76)(5,504,860) (5,140,992) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 5,387,415 5,140,992 80 Unappropriated Balance 117,445 (0) 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)5,504,860 5,140,992 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]290b - - BUDGET Page 32 REVENUES BOND REDEMPTION & INTEREST July 1, 2025 - June 30, 2026 FUND NO: 310 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 (11,322,292) (11,167,281) 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support - - 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest (13,574,191) (8,000,000) 51 432400 Professional Technical Program 13 TOTAL TAXES (13,574,191) *******(8,000,000) 52 14 413000 Penalty: Delinquent Taxes - - 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments (200,000) (300,000) 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al - - 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (13,774,191) *******(8,300,000) 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL (200,000) *******(300,000) 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* (13,774,191) (8,300,000) (Lines 1 + 74 + 76)(25,096,483) (19,467,281) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]310r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 57 EXPENDITURES BOND REDEMPTION & INTEREST FUND July 1, 2025 - June 30, 2026 FUND NO: 310 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION - - - - - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]310 Subtotal (carried over to page b)- - - - - - - - - - BUDGET Page 58 EXPENDITURES BOND REDEMPTION & INTEREST FUND July 1, 2025 - June 30, 2026 FUND NO: 310 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES - - - - - - - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal 7,855,000 2,885,000 2,885,000 57 912 Debt Services Program - Interest 5,621,500 5,240,925 5,240,925 58 913 Debt Services Program - Refunded Debt 1,500 1,150 1,150 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES 13,478,000 8,127,075 - - - - - 8,127,075 - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)13,478,000 8,127,075 - - - - - 8,127,075 - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance (11,322,292) (11,167,281) BUDGET SUMMARY:76 Revenues + Transfers In (13,774,191) (8,300,000) 77 TOTAL REVENUE (lines 75 + 76)(25,096,483) (19,467,281) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 13,478,000 8,127,075 80 Unappropriated Balance 11,618,483 11,340,206 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)25,096,483 19,467,281 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]310b - - BUDGET Page 33 REVENUES CAPITAL CONSTRUCTION PROJECTS July 1, 2025 - June 30, 2026 FUND NO: 410 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 (32,924,159) (23,778,985) 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments (700,000) (500,000) 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al - - 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (700,000) *******(500,000) 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL (700,000) *******(500,000) 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* (700,000) (500,000) (Lines 1 + 74 + 76)(33,624,159) (24,278,985) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]410r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 59 EXPENDITURES CAPITAL CONSTRUCTION PROJECT July 1, 2025 - June 30, 2026 FUND NO: 410 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION - - - - - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - - - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]410 Subtotal (carried over to page b)- - - - - - - - - - BUDGET Page 60 EXPENDITURES CAPITAL CONSTRUCTION PROJECT July 1, 2025 - June 30, 2026 FUND NO: 410 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES - - - - - - - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 24,278,985 24,278,985 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - 24,278,985 - - - - 24,278,985 - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)- 24,278,985 - - - - 24,278,985 - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance (32,924,159) (23,778,985) BUDGET SUMMARY:76 Revenues + Transfers In (700,000) (500,000) 77 TOTAL REVENUE (lines 75 + 76)(33,624,159) (24,278,985) The total on line 77 must equal the total on line 81.78 79 Total Expenditures - 24,278,985 80 Unappropriated Balance 33,624,159 - 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)33,624,159 24,278,985 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]410b - - BUDGET Page 34 REVENUES PLANT FACILITIES July 1, 2025 - June 30, 2026 FUND NO. 420 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 (256,285) - 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility (2,800,000) (2,800,000) 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES (2,800,000) *******(2,800,000) 52 14 413000 Penalty: Delinquent Taxes - - 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER (60,000) *******(40,000) 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (2,925,000) *******(2,840,000) 36 419300 Transportation Fees 75 37 419900 Other Local (65,000) - 76 460000 FUND TRANSFERS IN - - - 38 TOTAL OTHER LOCAL (65,000) *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* (2,865,000) (2,800,000) (Lines 1 + 74 + 76)(3,181,285) (2,840,000) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]420r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds (60,000) (40,000) 453000 BUDGET Page 61 EXPENDITURES PLANT FACILITIES FUND July 1, 2025 - June 30, 2026 FUND NO: 420 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program 50,800 - - - 2 515 Secondary School Program 71,120 - - - - 3 517 Alternative School Program - - - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program 16,000 30,000 - 30,000 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION 137,920 30,000 - - - - 30,000 - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - - - 21 623 Instruction-Related Technology Program 655,740 542,000 542,000 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program 7,620 - - 27 28 651 Business Operation Program - - - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - - - - 31 661 Buildings-Care Program (Custodial)111,533 127,600 - 127,600 - 32 - 33 664 Maintenance - Buildings and Equipment 463,720 900,000 87,000 783,000 30,000 34 665 Maintenance - Grounds 694,000 605,000 165,000 400,000 40,000 35 667 Security Program 153,000 118,000 48,000 70,000 - 36 37 681 Pupil - To School Trans. Program - - - - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program 244,000 315,000 244,000 71,000 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]420 Subtotal (carried over to page b)2,329,613 2,607,600 - - 544,000 1,922,600 141,000 - - - BUDGET Page 62 EXPENDITURES PLANT FACILITIES FUND July 1, 2025 - June 30, 2026 FUND NO: 420 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES 2,329,613 2,607,600 - - 544,000 1,922,600 141,000 - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets 20,000 175,000 25,000 - 150,000 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS 20,000 175,000 - - 25,000 - 150,000 - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)2,487,533 2,812,600 - - 569,000 1,922,600 321,000 - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance (256,285) - BUDGET SUMMARY:76 Revenues + Transfers In (2,925,000) (2,840,000) 77 TOTAL REVENUE (lines 75 + 76)(3,181,285) (2,840,000) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 2,487,533 2,812,600 80 Unappropriated Balance 693,752 27,400 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)3,181,285 2,840,000 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]420b - - BUDGET Page 34 REVENUES Bus Depreciation July 1, 2025 - June 30, 2026 FUND NO. 424 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 - - 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support 11 412100 Taxes - Plant Facility - - 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes - - 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE - *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES - *******- 36 419300 Transportation Fees 75 37 419900 Other Local - - 76 460000 FUND TRANSFERS IN (447,350) - (380,000) 38 TOTAL OTHER LOCAL - *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* - - (Lines 1 + 74 + 76)(447,350) (380,000) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]424r 453000 Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds - - BUDGET Page 61 EXPENDITURES Bus Depreciation July 1, 2025 - June 30, 2026 FUND NO: 424 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION - - - - - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program 447,350 380,000 380,000 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]424 Subtotal (carried over to page b)447,350 380,000 - - - - 380,000 - - - BUDGET Page 62 EXPENDITURES Bus Deprciation July 1, 2025 - June 30, 2026 FUND NO: 424 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES 447,350 380,000 - - - - 380,000 - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)447,350 380,000 - - - - 380,000 - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance - - BUDGET SUMMARY:76 Revenues + Transfers In (447,350) (380,000) 77 TOTAL REVENUE (lines 75 + 76)(447,350) (380,000) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 447,350 380,000 80 Unappropriated Balance - - 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)447,350 380,000 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]424b - - BUDGET Page 36 REVENUES SCHOOL DISTRICT FACILITIES FUND July 1, 2025 - June 30, 2026 FUND NO: 435 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 - - 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support (9,172,500) (7,000,000) 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE (9,172,500) *******(7,000,000) 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (9,172,500) *******(7,000,000) 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL - *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* - - (Lines 1 + 74 + 76)(9,172,500) (7,000,000) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]435r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 65 EXPENDITURES SCHOOL DISTRICT FACILITIES FUND July 1, 2025 - June 30, 2026 FUND NO: 435 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION - - - - - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]435 Subtotal (carried over to page b)- - - - - - - - - - BUDGET Page 66 EXPENDITURES SCHOOL DISTRICT FACILITIES FUND July 1, 2025 - June 30, 2026 FUND NO: 435 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES - - - - - - - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets - 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS - - - - - - - - - - 55 56 911 Debt Services Program - Principal 9,172,500 7,000,000 7,000,000 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES 9,172,500 7,000,000 - - - - - 7,000,000 - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)9,172,500 7,000,000 - - - - - 7,000,000 - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance - - BUDGET SUMMARY:76 Revenues + Transfers In (9,172,500) (7,000,000) 77 TOTAL REVENUE (lines 75 + 76)(9,172,500) (7,000,000) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 9,172,500 7,000,000 80 Unappropriated Balance - - 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)9,172,500 7,000,000 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]435b - - BUDGET Page 37 REVENUES SCHOOL DISTRICT MODERNIZATION FACILIITES FUND July 1, 2025 - June 30, 2026 FUND NO: 436 NOTE: Round each entry to the nearest dollar amount. REVENUES Prior Year Proposed Budget REVENUES Prior Year Proposed Budget Line Code Item Budget Line Amounts Totals Line Code Item Budget Line Amounts Totals 1 320000 Estimated Fund Balance, July 1 (45,997,555) 40 429000 Other County 2 41 420000 TOTAL COUNTY - *******- 3 411100 Taxes - General M & O 42 4 411200 Taxes - Supplemental 43 431100 Base Support Program 5 411300 Taxes - Emergency 44 431200 Transportation Support 6 411400 Taxes - Tort 45 431400 Exceptional Child/SED Support 7 411500 Taxes - Cooperative 46 431500 Border Tuition Support 8 411600 Taxes - Tuition 47 431600 Tuition Equivalency 9 411700 Taxes - Migrant 48 431800 Benefit Apportionment 10 411900 Taxes - Other 49 431900 Other State Support (48,179,693) - 11 412100 Taxes - Plant Facility 50 432100 Driver Education Program 12 412500 Taxes - Bond & Interest 51 432400 Professional Technical Program 13 TOTAL TAXES - *******- 52 14 413000 Penalty: Delinquent Taxes 53 438000 Revenue in Lieu of/Tax Replacement 15 54 439000 Other State Revenue 16 414100 Tuition From Individuals 55 430000 TOTAL STATE (48,179,693) *******- 17 414200 Tuition From Districts in Idaho 56 18 414300 Tuition From Out of State Districts 57 19 58 442000 Indirect Unrestricted Federal 20 415000 Earnings on Investments (1,500,000) - 59 443000 Direct Restricted Federal 21 60 445100 Title I - ESEA 22 416100 School Food Service 61 445300 Perkins V - CTE 23 416200 Meal Sales: Non-reimbur.62 445400 Adult Education 24 416900 Other Food Sales 63 445500 Child Nutrition Reimbursement 25 64 445600 IDEA Part B (School Age & Preschool) 26 417100 Admissions/Activities 65 445900 Other Indirect Federal Programs 27 417200 Bookstore Sales 66 448200 Impact Aid - P.L. 874 28 417300 Clubs, Org. Dues, Etc.67 440000 TOTAL FEDERAL 29 417400 School Fees & Charges 68 30 417900 Other Student Revenues 69 451000 Proceeds: Bonds, Principal, Loan, et al 31 70 32 418100 Community Service 71 33 72 450000 TOTAL OTHER - *******- 34 419100 Rentals 73 35 419200 Contributions/Donations 74 TOTAL REVENUES (49,679,693) *******- 36 419300 Transportation Fees 75 37 419900 Other Local 76 460000 FUND TRANSFERS IN - 38 TOTAL OTHER LOCAL (1,500,000) *******- 77 39 410000 TOTAL LOCAL (Line 13 + 38)*******400000 TOTAL BALANCE + REVENUES + TRANSFERS ******* (1,500,000) - (Lines 1 + 74 + 76)(49,679,693) (45,997,555) G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]436r Proceeds: Disposal of Real or Personal Property or Capital Lease Proceeds453000 BUDGET Page 67 EXPENDITURES SCHOOL DISTRICT MODERNIZATION FACILITIES FUND July 1, 2025 - June 30, 2026 FUND NO: 436 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 1 512 Elementary School Program - 2 515 Secondary School Program - 3 517 Alternative School Program - 4 519 Vocational-Technical Program - 5 521 Special Education Program - 6 522 Special Education Preschool Program - 7 524 Gifted & Talented Program - 8 531 Interscholastic Program - 9 532 School Activity Program - 10 541 Summer School Program - 11 542 Adult School Program - 12 546 Detention Center Program - 13 14 500 TOTAL INSTRUCTION - - - - - - - - - - 15 16 611 Attendance-Guidance-Health Program - 17 616 Special Education Support Services Prog - 18 19 621 Instruction Improvement Program - 20 622 Educational Media Program - 21 623 Instruction-Related Technology Program - 22 624 Books and Periodicals - 23 631 Board of Education Program - 24 632 District Administration Program - 25 26 641 School Administration Program - 27 28 651 Business Operation Program - 29 655 Central Service Program - 30 656 Administrative Technology Services Prog - 31 661 Buildings-Care Program (Custodial)- 32 - 33 664 Maintenance - Buildings and Equipment 1,500,000 - - - 34 665 Maintenance - Grounds - 35 667 Security Program - 36 37 681 Pupil - To School Trans. Program - 38 682 Pupil - Activity Trans. Program - 39 683 General Transportation Program - G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]436 Subtotal (carried over to page b)1,500,000 - - - - - - - - - BUDGET Page 68 EXPENDITURES SCHOOL DISTRICT MODERNIZATION FACILITIES FUND July 1, 2025 - June 30, 2026 FUND NO: 436 NOTE: Round each entry to the nearest dollar amount. EXPENDITURES Prior Year Proposed 100 200 300 400 500 600 700 800 Purchased Supplies Capital Debt Insurance- Line Code Functions/Programs Budget Budget Salaries Benefits Services Materials Objects Retirement Judgment Transfers 40 691 Other Support Services Program - 41 42 600 TOTAL SUPPORT SERVICES 1,500,000 - - - - - - - - - 43 44 710 Child Nutrition Program - 45 720 Community Services Program - 46 730 Enterprise Operations - 47 740 Student Activity Program - 48 49 700 TOTAL NON-INSTRUCTION - - - - - - - - - - 50 51 810 Capital Assets 5,000,000 7,000,000 7,000,000 52 - 53 54 800 TOTAL CAPITAL ASSET PROGRAMS 5,000,000 7,000,000 - - - - 7,000,000 - - - 55 56 911 Debt Services Program - Principal - 57 912 Debt Services Program - Interest - 58 913 Debt Services Program - Refunded Debt - 59 920 Fund Transfers Out - 60 61 900 TOTAL OTHER SERVICES - - - - - - - - - - 62 63 TOTAL EXPENDITURES 64 (Lines 14+42+49+54+61)6,500,000 7,000,000 - - - - 7,000,000 - - - 65 66 67 68 69 70 71 72 73 BUDGET SUMMARY74 75 Beginning Fund Balance (45,997,555) BUDGET SUMMARY:76 Revenues + Transfers In (49,679,693) - 77 TOTAL REVENUE (lines 75 + 76)(49,679,693) (45,997,555) The total on line 77 must equal the total on line 81.78 79 Total Expenditures 6,500,000 7,000,000 80 Unappropriated Balance 43,179,693 38,997,555 81 TOTAL EXPD + UNAPPROPRIATED BAL (lines 79 + 80)49,679,693 45,997,555 G:\Shared drives\Business Office\Budget files G\Budget FY 2026\State Forms FY 2026\[2026 comined rev & exp.xlsx]436b - -