Overview

Rev_ExpComparison
_ofHRCostSub_categories
Supportingdescription

Sheet 1: Rev_ExpComparison
Comparison of Revenues & Expenditures, 1987 and 2002, year ending June 30th.









Non-GAAP Basis, General Funds + Special Revenue Funds + Debt Service + Capital Projects + net Proprietary Funds







Revenues: 1987 actual inflation factor (CPI) 1987 adjusted to 2002 % of Total
2002 actual % of Total
Taxes 27,126,000 0.63 42,988,906 58.72%
53,259,199 60.92%
Intergovernmental (State & Fed) 17,583,000 0.63 27,865,293 38.06%
31,537,010 36.08%
Tuition and Fees (mostly Sp.Ed.) 868,000 0.63 1,375,594 1.88%
275,274 0.31%
Transportation Fees
0.63 0 0.00%
58,675 0.07%
Earnings on Investments
0.63 0 0.00%
746,821 0.85%
Food Services 574,000 0.63 909,667 1.24%
0 0.00%
Extracurricular Activities




370,346 0.42%
Classroom Materials & Fees 47,000 0.63 74,485 0.10%
61,389 0.07%
Preschool Prog. Tuition 1,221 0.63 1,935 0.00%



Miscellaneous
0.63 0 0.00%
1,110,315 1.27%









Total Revenues: 46,199,221 0.63 73,215,881 100.00%
87,419,029 100.00%
Increase in Revenue in 2002 dollars:




19.40%

Additional One-Time Revenue - Kaufmann's, et al




5,000,000

Expenditures:







Instruction:







Total Regular Instruction




33,053,905 36.70%
Total Special Instruction




6,811,042 7.56%
Total Vocational Education




1,710,799 1.90%
Total Adult/Continuing Ed.




247,646 0.27%
Other (Purchased Services) (rentals, consultants, travel, broad category)



1,412,120 1.57%
Total Instruction 24,056,000 0.63 38,123,613 50.06%
43,235,512 48.01%









Support Services:







Total Pupil Support




7,389,723 8.21%
Total Instructional Support




4,340,204 4.82%
Total Board of Education (School Board)




459,711 0.51%
Total Administrative




5,426,933 6.03%
Total Fiscal Services




2,124,279 2.36%
Total Business




2,361,058 2.62%
Total Operation & Maint.




13,043,276 14.48%
Total Transportation




2,791,017 3.10%
Total Central Services (Board Admin.)




3,279,739 3.64%
Total Support 17,956,000 0.63 28,456,418 37.36%
41,215,940 45.77%









Non-Instructional Services:







Food Service




103 0.00%
Total Community Services 971,000 0.63 1,538,827 2.02%
2,357,478 2.62%
Other Operation Non-Instruct.




78,945 0.09%
Proprietary Funds (Enterprise, Internal Service Funds) 3,057,000 0.63 4,844,691 6.36%
431,329 0.48%
Total Non-Instructional Ser. 4,028,000 0.63 6,383,518 8.38%
2,867,855 3.18%









Total Extracurricular Activities: 510,000 0.63 808,241 1.06%
1,178,644 1.31%









Debt Service 1,507,000 0.63 2,388,273 3.14%
1,550,867 1.72%









Facilities Acquisition & Improvement 1,000 0.63 1,585 0.00%
10,547 0.01%









Total Expenditures: 48,058,000 0.63 76,161,648 100.00%
90,059,365 100.00%
Increase in Expenditures in 2002 Dollars:




18.25%










Tuition Revenues: There is a time-lag between billing for special education services and payments from the State.







The Kaufmann's entry is a one-time payment to compensate for tax income loss through abatement.







Proprietary Funds Calculation - Net of Enterprise and Internal Service Funds Revenues, Expenses, and Fund Transfers.







Sheet 2: _ofHRCostSub_categories
Instruction: Actual % of total: Fringe as % of pay
School Board Members: Actual % of total: Fringe as % of pay
Salaries & Wages 22,963,492 75.82%

Salaries & Wages 18,000 2.46%
Fringe Benefits 6,414,235 21.18% 21.83%
Fringe Benefits 67,177 9.18% 78.87%
Purchased Services 103,972 0.34%

Purchased Services 608,112 83.14%
Supplies and materials 683,130 2.26%

Supplies and materials 1,612 0.22%
Capital Outlay 100,885 0.33%

Other 36,573 5.00%
Other 21,491 0.07%

Total: 731,474 100.00%
Total: 30,287,205 100.00%














Special Instruction:



Administration:


Salaries & Wages 4,234,718 74.50%

Salaries & Wages 3,233,256 71.80%
Fringe Benefits 1,267,412 22.30% 23.03%
Fringe Benefits 1,045,593 23.22% 24.44%
Purchased Services 71,418 1.26%

Purchased Services 36,469 0.81%
Supplies and materials 57,884 1.02%

Supplies and materials 104,116 2.31%
Capital Outlay 16,093 0.28%

Capital Outlay 77,733 1.73%
Other 36,565 0.64%

Other 6,110 0.14%
Total: 5,684,090 100.00%

Total: 4,503,277 100.00%









Vocational Education:



Fiscal Services


Salaries & Wages 1,034,218 74.76%

Salaries & Wages 603,548 33.19%
Fringe Benefits 298,688 21.59% 22.41%
Fringe Benefits 204,543 11.25% 25.31%
Purchased Services 1,852 0.13%

Purchased Services 178,816 9.83%
Supplies and materials 33,629 2.43%

Supplies and materials 24,664 1.36%
Capital Outlay 14,733 1.07%

Capital Outlay 22,182 1.22%
Other 237 0.02%

Other 784,788 43.15%
Total: 1,383,357 100.00%

Total: 1,818,541 100.00%









Pupil Support Services:



Pupil Transportation:


Salaries & Wages 3,993,713 71.69%

Salaries & Wages 1,273,086 51.34%
Fringe Benefits 1,250,487 22.45% 23.85%
Fringe Benefits 517,070 20.85% 28.88%
Purchased Services 209,808 3.77%

Purchased Services 457,217 18.44%
Supplies and materials 57,244 1.03%

Supplies and materials 226,226 9.12%
Capital Outlay 58,825 1.06%

Capital Outlay 5,952 0.24%
Other 595 0.01%

Other 0 0.00%
Total: 5,570,672 100.00%

Total: 2,479,551 100.00%

Sheet 3: Supportingdescription
from 1987 financial statement:
Cleveland Hts. District formed in 1901 when separated from East Cleveland.
University Hts. Joined Cleveland Hts. In 1919.

1987
520 certificated full-time teaching and administrative personnel
522 non-certificated full-time personnel
8543 students and other community members

funds for private school provided by State are funneled through CH-UH, reflected as part of the
Special Revenue Funds of the School District.

The debt service line item is for Capital Improvement Bonds, 1973-1993.