Year: Help
  • OCAS Report
  • Report for Year: 2024 - 2025
  • Report for District: Luther
  • Function Code: 1000
  • Report Generated: 1/12/2026 11:15:19 PM
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Function CodeFunction DescriptionObject CodeObject DescriptionAmount
1000Instruction110Regular Certified Salaries$2,470,327.02
1000Instruction115Salary in Lieu of Other Fringe Benefits for Certified Staff$7,668.10
1000Instruction116TRS Offset for Certified Staff$29,396.67
1000Instruction120Regular Noncertified Salaries$382,862.43
1000Instruction125Salary in Lieu of Other Fringe Benefits for Noncertified Staff$24,659.70
1000Instruction131Cert Sub Sal-CP$14,780.00
1000Instruction141Non-Cert Sub Sal-CP$12,677.50
1000Instruction142Subs Sal Non-CP$357.50
1000Instruction149Other Non-Certified Temporary Compensation$22,119.05
1000Instruction170Stipends - Certified$2,000.00
1000Instruction171Bonus for Certified Staff (CONFER WITH TRS)$9,471.43
1000Instruction192Extra Duty/Addenda—Certified$186,007.99
1000Instruction193Extra Duty/Addenda—Non-certified$26,124.99
1000Instruction213Health and Accident Insurance - Certified Personnel$345,337.78
1000Instruction223Health and Accident Insurance - Noncertified Personnel$66,995.84
1000Instruction231FICA - Employer's Contribution - Certified Personnel$162,551.06
1000Instruction232Medicare - Employer's Contribution - Certified Personnel$38,015.93
1000Instruction241FICA - Employer's Contribution - Noncertified Personnel$28,624.69
1000Instruction242Medicare - Employer's Contribution - Noncertified Personnel$6,694.39
1000Instruction251Retirement - District-Paid - Certified Personnel$170,280.67
1000Instruction252Retirement - Federal/Grant Matching - Certified Personnel$18,341.90
1000Instruction253Retirement - Employer's Contribution - Certified Personnel$271,358.46
1000Instruction261Retirement - District-Paid - Noncertified Personnel$14,673.30
1000Instruction262Retirement - Federal/Grant Matching - Noncertified Personnel$379.70
1000Instruction263Retirement - Employer's Contribution - Noncertified Personnel$25,598.54
1000Instruction337OTHER PROFESSIONAL SERVICES$1,921.50
1000Instruction449Oth Rentals/Lease Sv$16,647.76
1000Instruction530Communication Services$4,293.00
1000Instruction614Testing Supplies and Materials$112.70
1000Instruction619General Supplies$12,637.86
1000Instruction641Books / EBOOKS$683.61
1000Instruction642Periodicals (includes professional publications)$747.18
1000Instruction644Supplemental Textbooks (Nonstate Adopted)$5,030.50
1000Instruction645Workbooks$131,139.55
1000Instruction647Newspapers$1,004.98
1000Instruction653Supplies-Technology Related$35,327.11
1000Instruction656Machinery/Machines$4,110.00
1000Instruction658ADAPTIVE EQUIPMENT AND SUPPLIES$1,762.68
1000Instruction681Cocurricular$9,223.82
1000Instruction682Awards, Gifts, Decorations, Regalia, and Refreshments$1,193.62
1000Instruction735Instruments$6,315.00
1000Instruction810Fees$5,527.63
1000Instruction860Staff Registration and Tuition$500.00
   Total:$4,575,483.14