School District No. 48 (Sea to Sky) FINANCE COMMITTEE MEETING. Page 1. AGENDA 1 Recommendation: THAT the agenda be approved.

Transcription

1 School District No. 48 (Sea to Sky) FINANCE COMMITTEE MEETING May 10, 2017 School Board Office Squamish, BC Time: 11:15am AGENDA FC-O Page 1. AGENDA 1 Recommendation: THAT the agenda be approved. 2. MINUTES 2-3 Recommendation: THAT the minutes of the Finance Committee meeting held on April 12, 2017 be adopted. 3. INFORMATION ITEMS A. Budget Update S. Somji B. Classroom Enhancement Fund/Funding Strategy R. Hughes C. 2017/2018 School Budget Comparisons R. Hughes 4-9 D. Quarterly Report R. Hughes ADJOURNMENT Recommendation: THAT the meeting be adjourned FC-O Agenda Page 1 of 1 1

2 School District No. 48 (Sea to Sky) FINANCE COMMITTE April 12, 2017 Pemberton Secondary School Pemberton, BC MINUTES PC-O The meeting was called to order at 1:50pm. In Attendance: Trustees: Kent, Godfrey, Vernon-Jarvis, Lythe Staff: Superintendent, Assistant Superintendent, Secretary-Treasurer, Director of Operations, Administrative Assistant 1. AGENDA Recommendation: THAT the agenda of this meeting be approved. MOVED/SECONDED: CARRIED 2. MINUTES Recommendation: THAT the minutes of the Finance Committee meeting held December 14, 2016 be adopted. MOVED/SECONDED: CARRIED 3. TRUSTEE ITEMS A. Partner Group Meeting Trustee Kent reported that the recent partner group meeting included representation from CUPE, SSTA, First Nations, Teachers, Parents, Trustees, and staff. There was good discussion and suggestions, with all information currently being collated. 4. INFORMATION ITEMS A. The Secretary-Treasurer outlined the preliminary budgets post Supreme Court ruling and advised that the district is currently short approximately twenty teachers next year, mostly in the specialty areas. The Director of Operations summarized space requirements based on student enrolment projections. An analysis was done of all schools and all spaces that could be used for student learning. Garibaldi Highlands, Squamish Elementary, and Myrtle Philip are all experiencing pressure. Staff expect to be able to accommodate all students into the schools this year, with adjustments next year expected at Garibaldi Highlands and Myrtle Philip, and at Squamish Elementary in 2018/2019. Options are being considered to address pressures including portables, catchment boundary changes and future program adjustments FC-O Minutes Page 1 of 2 2

3 All third party leases including daycares have been given notice that their spaces are needed back for student placement. The long range facility plan will be updated and be brought back to share with the Board. Most of the portables are in good shape and have plumbing, but don t meet current code standards for insulation. A planned H1 Seismic project will add a wing at Howe Sound Secondary School, and facilities will look at options, including future additions for Myrtle Philip and Garibaldi Highlands. An update will be provided at the May Finance meeting. B. Audit update The auditors were onsite last week doing preliminary work for the audit in August. They met one-on-one with some staff and trustees, and indicated they are pleased with the progress to date. Staff are working on making some adjustments to address last year s audit findings. Trustee Kent noted that during his interview the auditors expressed surprise that not all board members participate in the finance meetings. The Secretary-Treasurer reminded trustees that the Auditor General recommends there always be a standing in-camera meeting for the auditors to present their findings, and that Trustees should have their own in-camera meeting with the auditors, without staff present, in order to exercise due diligence. 5. ADJOURNMENT Recommendation: THAT the meeting be adjourned. MOVED/SECONDED: CARRIED The meeting adjourned at 2:44pm FC-O Minutes Page 2 of 2 3

4 Blackwater Creek Elementary Brackendale Elementary Garibaldi Highlands ELEMENTARY SCHOOLS 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 BUDGET COMPARISONS P1 F2 P4 P1 F2 P4 P1 F2 P4 Mar 2017 Nov 2016 May 2016 Mar 2017 Nov 2016 May 2016 Mar 2017 Nov 2016 May 2016 Total Resident School Aged (1.00) (3.00) Additional International Funded Special Needs Included (6.00) (1.00) (4.00) (2.00) Funded ELL Included 3.00 (1.00) (1.00) Enrolling Divisions (#) Instruction (0.091) Library Counselling Special Education (0.010) (0.400) (0.100) ELL (0.050) Ab Ed Administration (0.065) Other (0.100) Total (0.000) Clerical Assistant ,337 (7) 1, ,344 1, , ,274 Special Ed EA 910 (42) ,009 (1,455) 9, ,464 5,597 (1,690) 7,286 1,234 6,052 Library EA (1) Supervision EA ,448 (8) 1, , (267) 813 (97) 910 Other EA (Fr, Sc, ELL, X-walk) Operating Budget $10,763 $1,029 $9,734 ($3,585) $13,319 $87,190 ($1,218) $88,408 $0 $88,408 $114,375 $8,335 $106,040 $12,931 $93,109 Budgeted Surplus (Deficit) ($46,157) ($18,279) ($27,878) $23,388 ($51,266) ($110,187) ($126,387) $16,200 $11,225 $4,975 ($281,957) ($276,709) ($5,248) ($62,652) $57,404 Federal French Grant (Core & Immersion) $0 $0 $0 $0 $0 $541 $90 $451 $0 $451 $9,473 $2,540 $6,933 $0 $6,933 Share of CSF revenue $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Ready Set Learn $0 $0 $0 $0 $0 $2,450 $0 $2,450 $0 $2,450 $2,450 $0 $2,450 $0 $2,450 Learning Improvement Fund $0 $0 $0 $0 $0 $0 ($37,694) $37,694 $37,694 $0 $0 ($37,694) $37,694 $37,694 $0 Community Link $462 ($491) $953 $0 $953 $4,609 ($428) $5,037 $0 $5,037 $2,759 $115 $2,644 $0 $2,644 PAC & School Contributions / Donations $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Prior Year Surplus (Deficit) $0 ($19,291) $19,291 $19,291 $0 $0 ($11,366) $11,366 $11,366 $0 $0 $12,105 ($12,105) ($12,105) $0 Over (Under) Spec Ed Funding $25,251 ($1,687) $26,938 ($4,477) $31,415 $17,701 $26,698 ($8,997) ($12,251) $3,254 $89,769 $70,847 $18,922 $79,222 ($60,300) Over (Under) ELL Funding ($4,140) ($4,290) $150 $3 $147 $2,624 $0 $2,624 ($1,440) $4,064 $3,124 $1,880 $1,244 ($1,480) $2,724 Total Students to Administration Time 55 (31) 86 (57) (4) (38) Total Students to Instruct Educators (1.00) (0.95) (0.23) (1.92) p1SchoolComparisons Incr(Decr).xlsx Elementary Page 1 5/4/ :02 AM 4

5 ELEMENTARY SCHOOLS BUDGET COMPARISONS Total Resident School Aged Additional International Funded Special Needs Included Funded ELL Included Enrolling Divisions (#) Instruction Library Counselling Special Education ELL Ab Ed Administration Other Total Clerical Assistant Special Ed EA Library EA Supervision EA Other EA (Fr, Sc, ELL, X-walk) Operating Budget Budgeted Surplus (Deficit) Federal French Grant (Core & Immersion) Share of CSF revenue Ready Set Learn Learning Improvement Fund Community Link PAC & School Contributions / Donations Prior Year Surplus (Deficit) Over (Under) Spec Ed Funding Over (Under) ELL Funding Mamquam Elementary Myrtle Philip Signal Hill Elementary 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 P1 F2 P4 P1 F2 P4 P1 F2 P4 Mar 2017 Nov 2016 May 2016 Mar 2017 Nov 2016 May 2016 Mar 2017 Nov 2016 May (8.00) (15.00) (17.00) (2.00) 4.00 (3.00) (1.00) (1.00) (5.00) (8.00) (2.00) (0.023) (0.310) (0.072) (0.560) (0.200) (2.300) (0.100) (0.050) (0.200) (0.006) (0.100) (0.010) (0.500) , , ,474 1, , ,400 2, ,090 (35) 2,125 4, , ,276 4,077 (837) 4,914 1,046 3,868 6,721 (419) 7,139 1,604 5,535 0 (182) (42) ,132 (24) 1, ,138 1, ,011 (743) 1, (256) 256 (199) (396) 1, $51,693 ($7,168) $58,861 $9,590 $49,271 $73,166 $252 $72,914 $10,380 $62,534 $27,968 ($68,356) $96,324 $21,149 $75,175 ($136,547) ($86,070) ($50,477) ($50,701) $224 ($182,556) ($182,556) $0 $16,039 ($16,039) ($148,189) ($148,189) $0 $7,460 ($7,460) $414 $3 $411 $0 $411 $756 $80 $676 $0 $676 $4,803 ($1,327) $6,130 $0 $6,130 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $12,600 $0 $12,600 $12,600 $0 $2,450 $0 $2,450 $0 $2,450 $2,450 $0 $2,450 $0 $2,450 $2,450 $0 $2,450 $0 $2,450 $0 ($37,694) $37,694 $37,694 $0 $0 ($28,270) $28,270 $28,270 $0 $0 ($94,234) $94,234 $94,234 $0 $4,929 ($791) $5,720 $0 $5,720 $1,655 $352 $1,303 $0 $1,303 $16,575 ($1,194) $17,769 $0 $17,769 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ($33,375) $33,375 $33,375 $0 $0 ($56,950) $56,950 $56,950 $0 $0 ($57,168) $57,168 $57,168 $0 ($10,804) ($11,898) $1,094 $47,238 ($46,144) $39,782 $39,361 $421 $15,742 ($15,321) ($50,828) $20,318 ($71,146) ($27,671) ($43,475) ($2,472) $10,631 ($13,103) ($2,557) ($10,546) $15,118 $21,961 ($6,843) ($5,007) ($1,836) $76,066 $126,870 ($50,804) ($5,211) ($45,593) Total Students to Administration Time Total Students to Instruct Educators (39) (24) 471 (143) (0.08) (0.54) (0.69) (0.07) (0.93) p1SchoolComparisons Incr(Decr).xlsx Elementary Page 2 5/4/ :02 AM 5

6 ELEMENTARY SCHOOLS BUDGET COMPARISONS Total Resident School Aged Additional International Funded Special Needs Included Funded ELL Included Enrolling Divisions (#) Instruction Library Counselling Special Education ELL Ab Ed Administration Other Total Clerical Assistant Special Ed EA Library EA Supervision EA Other EA (Fr, Sc, ELL, X-walk) Operating Budget Budgeted Surplus (Deficit) Federal French Grant (Core & Immersion) Share of CSF revenue Ready Set Learn Learning Improvement Fund Community Link PAC & School Contributions / Donations Prior Year Surplus (Deficit) Over (Under) Spec Ed Funding Over (Under) ELL Funding Spring Creek Squamish Elementary Stawamus Elementary 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 P1 F2 P4 P1 F2 P4 P1 F2 P4 Mar 2017 Nov 2016 May 2016 Mar 2017 Nov 2016 May 2016 Mar 2017 Nov 2016 May (1.00) (2.00) (11.00) (1.70) 3.70 (2.30) (2.40) (3.00) (5.00) (1.00) (7.00) (10.00) (1.00) (0.920) (3.750) (0.100) (0.612) (0.500) (0.036) (0.200) (0.100) (0.020) (3.002) , , ,365 1, , ,474 1,152 (60) 1, ,212 4,277 (438) 4, ,277 7, ,462 5,460 2,002 2,594 (865) 3, , (146) 1, (91) 364 (364) (364) (46) $28,943 ($89,309) $118,252 $19,706 $98,546 $107,218 ($9,006) $116,224 ($2,074) $118,298 $4,774 ($3,474) $8,248 $80 $8,168 ($142,707) ($172,283) $29,576 ($19,527) $49,103 ($252,770) ($206,297) ($46,473) ($93,705) $47,232 ($13,530) $299,460 ($312,990) ($288,008) ($24,982) $5,952 ($610) $6,562 $0 $6,562 $13,691 ($164) $13,855 $0 $13,855 $127 ($90) $217 $0 $217 $0 ($12,600) $12,600 $12,600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,450 $0 $2,450 $0 $2,450 $2,450 $0 $2,450 $0 $2,450 $0 $0 $0 $0 $0 $0 ($37,694) $37,694 $37,694 $0 $0 ($75,388) $75,388 $75,388 $0 $0 $0 $0 $0 $0 $1,291 $167 $1,124 $0 $1,124 $8,127 $442 $7,685 $0 $7,685 $4,157 ($3,068) $7,225 $0 $7,225 $0 $0 $0 $0 $0 $0 ($20,000) $20,000 $20,000 $0 $0 $0 $0 $0 $0 $0 ($90,207) $90,207 $90,207 $0 $0 ($9,253) $9,253 $9,253 $0 $0 ($53,202) $53,202 $53,202 $0 $60,140 $102,969 ($42,829) $851 ($43,680) $129,233 $141,200 ($11,967) $32,758 ($44,725) ($109,704) ($33,101) ($76,603) ($98,969) $22,366 $24,992 $22,551 $2,441 $8,880 ($6,439) $11,601 $59,390 ($47,789) ($48,050) $261 $17,258 $38,141 ($20,883) ($20,278) ($605) Total Students to Administration Time Total Students to Instruct Educators (708) (74) 424 (9) (0.90) (0.26) (1.45) (11.79) p1SchoolComparisons Incr(Decr).xlsx Elementary Page 3 5/4/ :02 AM 6

7 ELEMENTARY SCHOOLS BUDGET COMPARISONS Total Resident School Aged Additional International Funded Special Needs Included Funded ELL Included Enrolling Divisions (#) Instruction Library Counselling Special Education ELL Ab Ed Administration Other Total Clerical Assistant Special Ed EA Library EA Supervision EA Other EA (Fr, Sc, ELL, X-walk) Operating Budget Budgeted Surplus (Deficit) Federal French Grant (Core & Immersion) Share of CSF revenue Ready Set Learn Learning Improvement Fund Community Link PAC & School Contributions / Donations Prior Year Surplus (Deficit) Over (Under) Spec Ed Funding Over (Under) ELL Funding Valleycliffe Elementary District Elementary Total 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 P1 F2 P4 P1 F2 P4 Mar 2017 Nov 2016 May 2016 Mar 2017 Nov 2016 May (1.40) (7.50) (2.50) (31.00) (0.110) (0.072) (0.400) (3.608) (0.516) (0.200) (0.300) (0.100) (0.143) (0.149) (0.051) ,116 (6) 1, ,122 12,682 (73) 12,755 (35) 12,790 4, ,120 1,208 2,912 48,201 (5,223) 53,424 11,670 41, ,581 (178) 1, ,638 0 (150) ,014 (903) 7,917 (526) 8, (561) 1, ,244 $48,683 ($15,926) $64,609 $32,658 $31,951 $554,773 ($184,841) $739,614 $100,835 $638,779 ($5,046) ($5,046) $0 ($8,703) $8,703 ($1,319,646) ($922,356) ($397,290) ($465,184) $67,894 $342 $4 $338 $0 $338 $36,099 $526 $35,573 $0 $35,573 $0 $0 $0 $0 $0 $12,600 ($12,600) $25,200 $25,200 $0 $2,450 $0 $2,450 $0 $2,450 $19,600 $0 $19,600 $0 $19,600 $0 ($28,270) $28,270 $28,270 $0 $0 ($376,938) $376,938 $376,938 $0 $3,019 $61 $2,958 $0 $2,958 $47,583 ($4,835) $52,418 $0 $52,418 $0 $0 $0 $0 $0 $0 ($20,000) $20,000 $20,000 $0 $0 ($3,524) $3,524 $3,524 $0 $0 ($322,231) $322,231 $322,231 $0 ($13,882) ($13,671) ($211) $29,612 ($29,823) $176,658 $341,036 ($164,378) $62,055 ($226,433) $925 $27,191 ($26,266) ($20,240) ($6,026) $145,096 $304,325 ($159,229) ($95,380) ($63,849) Total Students to Administration Time Total Students to Instruct Educators 505 (41) (8) 400 (27) (0.78) (1.03) p1SchoolComparisons Incr(Decr).xlsx Elementary Page 4 5/4/ :02 AM 7

8 Howe Sound Secondary Don Ross Secondary Pemberton Secondary SECONDARY SCHOOLS 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 BUDGET COMPARISONS P1 F2 P4 P1 F2 P4 P1 F2 P4 Mar 2017 Nov 2016 May 2016 Mar 2017 Nov 2016 May 2016 Mar 2017 Nov 2016 May 2016 Total Resident School Aged ( ) Additional International ( ) (3.0000) (0.9000) Additional Adults (0.8750) (1.2500) Funded Special Needs Included (1.00) (9.00) Funded ELL Included 0.00 (3.00) (5.00) Instruction (0.214) (1.800) Career Programs (0.142) (0.001) Library Counselling (0.780) (0.429) (0.585) Special Education (0.372) (1.400) ELL (0.286) (0.286) Ab Ed, Athletic Director (0.143) (0.486) (0.036) Administration (0.200) Other (0.143) (0.286) Total (2.561) Clerical Assistant 4170 (304) (0) 2275 Special Ed EA (53) (912) 6188 Library EA (2) Supervision EA (3) (137) 273 Career Prog Asst (8) Other (ELL, Fr, Sc, TKtchn, C&YCW) (192) (1) 137 Operating Budget $284,076 ($87,998) $372,074 $114,488 $257,586 $170,577 ($35,656) $206,233 $11,535 $194,698 $60,673 ($105,439) $166,112 $91,533 $74,579 Budgeted Surplus (Deficit) $23,940 ($100,313) $124,253 $136,574 ($12,321) ($58,226) ($68,409) $10,183 ($30,392) $40,575 ($6,626) ($7,926) $1,300 $27,681 ($26,381) Federal French Grant (Core & Immersio $6,079 ($471) $6,550 $0 $6,550 $10,009 ($151) $10,160 $0 $10,160 $3,894 $681 $3,213 $0 $3,213 Learning Improvement Fund $0 ($82,173) $82,173 $82,173 $0 $0 ($75,388) $75,388 $75,388 $0 $0 ($75,388) $75,388 $75,388 $0 Community Link $8,297 $373 $7,924 $0 $7,924 $10,848 $730 $10,118 $0 $10,118 $13,417 ($1,429) $14,846 $0 $14,846 PAC & School Contributions / Donations $46,800 $0 $46,800 $46,800 $0 $12,000 $2,000 $10,000 $10,000 $0 $0 $0 $0 $0 $0 Prior Year Surplus (Deficit) $0 ($65,829) $65,829 $65,829 $0 $0 $18,994 ($18,994) ($18,994) $0 $0 ($10,466) $10,466 $10,466 $0 Over (Under) SpEd Funding $12,159 $46,944 ($34,785) ($43,022) $8,237 ($81,514) ($95,977) $14,463 $47,266 ($32,803) ($187,456) ($26,958) ($160,498) ($84,679) ($75,819) Over (Under) ELL Funding $500 ($23,097) $23,597 $166 $23,431 $7,397 $20,518 ($13,121) ($7,157) ($5,964) $16,985 $42,533 ($25,548) ($32,192) $6,644 Total Students to Administration Time 361 (14) 375 (116) (35) (75) Total Students to Instructional Educators (0.89) (1.17) p1SchoolComparisons Incr(Decr).xlsx Secondary Page 5 5/4/ :02 AM 8

9 SECONDARY SCHOOLS BUDGET COMPARISONS Total Resident School Aged Additional International Additional Adults Funded Special Needs Included Funded ELL Included Instruction Career Programs Library Counselling Special Education ELL Ab Ed, Athletic Director Administration Other Total Clerical Assistant Special Ed EA Library EA Supervision EA Career Prog Asst Other (ELL, Fr, Sc, TKtchn, C&YCW) Operating Budget Budgeted Surplus (Deficit) Federal French Grant (Core & Immersio Learning Improvement Fund Community Link PAC & School Contributions / Donations Prior Year Surplus (Deficit) Over (Under) SpEd Funding Over (Under) ELL Funding Whistler Secondary Sea to Sky Learning Connections District Secondary Total 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 17/18 Incr (Decr) 16/17 Incr (Decr) 16/17 P1 F2 P4 P1 F2 P4 P1 F2 P4 Mar 2017 Nov 2016 May 2016 Mar 2017 Nov 2016 May 2016 Mar 2017 Nov 2016 May (2.8125) (2.8125) (5.4000) ( ) (0.6250) (2.1250) (2.7500) (3.00) (1.00) (5.00) (0.914) (0.143) (0.240) (0.510) (0.383) (0.573) (1.783) (0.286) (0.143) (0.808) (0.214) (0.143) (0.572) (1.154) (282) (21) (1456) (1878) (325) (136) (8) (187) (187) $153,553 ($83,526) $237,079 $102,926 $134,153 $119,694 $59,058 $60,636 ($50) $60,686 $788,573 ($253,561) $1,042,134 $320,432 $721,702 ($47,027) ($47,938) $911 ($9,955) $10,866 ($8,144) ($140,712) $132,568 ($21,976) $154,544 ($96,083) ($365,298) $269,215 $101,932 $167,283 $5,313 ($476) $5,789 $0 $5,789 $326 ($109) $435 $0 $435 $25,621 ($526) $26,147 $0 $26,147 $0 ($53,902) $53,902 $53,902 $0 $0 ($47,118) $47,118 $47,118 $0 $0 ($333,969) $333,969 $333,969 $0 $3,261 $670 $2,591 $0 $2,591 $11,920 $3,918 $8,002 $0 $8,002 $47,743 $4,262 $43,481 $0 $43,481 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $58,800 $2,000 $56,800 $56,800 $0 $30,000 ($33,377) $63,377 $63,377 $0 $0 $153,862 ($153,862) ($153,862) $0 $30,000 $63,184 ($33,184) ($33,184) $0 ($56,110) $17,370 ($73,480) ($86,277) $12,797 ($159,156) ($12,827) ($146,329) ($10,747) ($135,582) ($472,077) ($71,448) ($400,629) ($177,459) ($223,170) $9,116 ($1,880) $10,996 $4,069 $6,927 $0 $1,380 ($1,380) ($1,380) $0 $33,998 $39,454 ($5,456) ($36,494) $31,038 Total Students to Administration Time Total Students to Instructional Educators 275 (2) (5) (17) 311 (2) (1.17) (7.54) (0.61) (0.19) p1SchoolComparisons Incr(Decr).xlsx Secondary Page 6 5/4/ :02 AM 9

10 SD 48 - Quarterly Financial Report - March 31, 2017 Operating Special Capital Total Fund Purpose Fund Funds Revenue: Operating Grant $32,256,000 $32,256,000 Special Purpose Fund Grants 1,925,075 1,925,075 International Tuition Fees 2,021,000 2,021,000 Other Fees and Contributions 730, ,000 COA Funded AFG 327, ,000 Amortization of Deferred Capital Revenue 1,626,000 1,626,000 Total Revenue 35,007,000 1,925,075 1,953,000 38,885,075 Expenditures: Salaries & Wages 28,877, ,030 29,648,000 Supplies & Services 5,967,955 1,155,045 7,123,000 COA Funded AFG 327, ,000 Amortization of Fixed Assets 1,949,000 1,949,000 Total Expenditures 34,845,925 1,925,075 2,276,000 39,047,000 Current Year Surplus / (Deficit) 161,075 - (323,000) (161,925) Budgeted Prior Year Surplus Appropriation 414, ,299 Accumulated Surplus / (Deficit) 575,374 - (323,000) 252,374 List of Special Purpose Funds: Annual Facility Grant Learning Improvement Fund Priority (Interim) Measures SPED Specialized Equipment Strong Start Ready Set Learn OLEP French Grant Community Link Service Delivery 5/4/