COVID-19 Extra Costs & Savings

October 20, 2020

General Fund
This is a summary of the estimated financial impact of COVID-19 to the budget as
of October 9.

Some numbers are exact because costs were tracked separately; some numbers
are estimated based on the prior year.

Another $1.68 million of supplies not included have been ordered but have not
been paid as of October 9.
Extra Costs - Real
Department Object of Expenditure Amount

Athletics & Activities Supplies & Materials $884

Business Services Printing $8

Communications & Marketing Contracted Services $797

Counseling & Guidance School Counselor Extra Summer Hours $2,892

Elementary & Secondary Communication Services $3,111

Elementary & Secondary Instructional Software Licenses $6,041

Extra Costs - Real
Department Object of Expenditure Amount

Elementary & Secondary Instructional Tech Devices $7,709

Elementary & Secondary Instructional Tech Supplies $3,110

Elementary & Secondary Non-Instructional Tech Devices $13,200

Elementary & Secondary Instructional Tech Supplies $895

Elementary & Secondary Non-Instructional Software License $3,750

Elementary & Secondary Supplies & Materials $5,834

Extra Costs - Real
Department Object of Expenditure Amount

Elementary & Secondary Textbooks $1,045

Elementary & Secondary Summer Planning Team $71,912

Health & Safety Supplies & Materials $49,047

Health Services Supplies & Materials $12,390

Human Resources Supplies & Materials $836

Operations & Maintenance Contracted Services $90,328

Extra Costs - Real
Department Object of Expenditure Amount

Operations & Maintenance Supplies & Materials $151,756

Other Pupil Support Emergency Child Care $44,664

Pupil Transportation Contracted Services $5,935

Pupil Transportation Non-Instructional Tech Devices $1,395

Pupil Transportation Non-Instructional Tech Devices $300

Pupil Transportation Vehicles $161,401

Extra Costs - Real
Department Object of Expenditure Amount

Pupil Transportation Supplies & Materials $5,363

Quarry Hill Supplies & Materials $130

Social Work Services School Social Worker Extra Summer Hours $12,302

Special Education Non-Instructional Tech Supplies $341

Staff Development Travel $20

Technology Instructional Software License $36,923

Extra Costs - Real
Department Object of Expenditure Amount

Technology Instructional Tech Devices $116,585

Technology Non-Instructional Tech Devices $1,777,577

Technology Non-Instructional Tech Supplies $72,296

Technology Non-Instructional Software Licenses $109

Technology Repairs for Computers & Technology $9,882

Technology Supplies & Materials $240

Additionally, there is $1,681,532 of encumbrances.

An encumbrance means a purchase order has been issued and the funds are reserved in the budget; however, the item has not been received and the invoice has
not been paid.
Extra Costs - Estimated
Department Object of Expenditure Amount

Business Services Unemployment $455,590

Lost Revenue - Estimated
Department Source of Revenue Amount

Athletics & Activities Fees $206,995

Athletics & Activities Admissions $7,795

Lost revenue due to 811 students under budget will be calculated at a future date.
Cost Savings - Estimated
Department Object of Expenditure Amount

Various Substitutes Sub Teachers $132,067

Various Substitutes Sub Paras $104,148

Various Travel & Conferences $252,127

Athletics & Activities Coaching $140,762

Athletics & Activities Athletic Officials $23,873

Operations & Maintenance Overtime $46,818

Operations & Maintenance Utilities provided by Cenergistic $207,122

Summary
Area Amount

Extra Costs - Real $2,671,008

Federal Aid to Reimburse Real Extra Costs $2,513,555

Extra Costs - Estimated $455,590

Lost Revenue - Estimated $214,790

Cost Savings - Estimated $906,917

Savings $79,084
Summary
As of October 9, the COVID-19 financial impact on the General Fund has been
negligible due to some savings and some extra costs.

Another $1.68 million of supplies not included have been ordered but have not
been paid as of October 9, most of which will be submitted for reimbursement with
Federal funds, pending approval by Minnesota Department of Education.
COVID-19 Extra Costs & Savings
October 20, 2020