Budget Report FY Submit ID:

Transcription

1 Due Dates: Board of Trustees adopts Final Budget no later than August 25th before: computation of GF levy requirement by Cty Supt. & the fixing of district tax levies. (MCA ) Board of Trustees transmits to County Supt. within 3 days after final approval. (MCA ) County Supt. transmits to County Commissioners by the later of the 1st Tuesday in September or within 30 calendar days after receipt of certified taxable values. (MCA ) County Supt. transmits to Office of Public Instruction on or before September 15th. (MCA ) District: District ANB And Taxable Valuation EL * indicates that the 3 year average ANB was used to calculate the budget limitations Joint District Distribution: (Used for county calculations) * ANB HS Taxable Valuation 43 N/A 1,665,656 Located - 42 N/A 1,454,816 Non-located - 22 Jefferson 1 N/A 210,840 The final budget is approved as set forth in this document. District Clerk: Certification Sherri Lower (Signature) (Date) Chairperson, School Trustees: Kris Skolrud (Signature) (Date) County Superintendent: Laura Axtman (Signature) (Date) Chairperson, County Commissioners: (Print) (Signature) (Date) Name of Contact: (Print) (Signature) (Phone) Page 1 of 16

2 Summary Fund [A] Adopted Budget [B] Total Reserves ( ) [C] Reserve Limit [D] % of Adopted Budget Reserved (C/B) x 100 [E] Unreserved Fund Balance Reappropriated (970) [F] Other Revenue [G] District Property Tax Requirements (B - F - G = H) If < 0, enter 0 [H] District Mill Levies H / (TV x.001) [I] 01 General 450, , % 7.46% 296, , Transportation 51, , % 2% 33, , , Bus Depreciation 77, N/A % 56, , Tuition N/A 14 Retirement 68,70 13,74 20% 2% 2, , Adult Education 5,00 35% % , Non-Operating N/A % 28 Technology 1, N/A % 1, Flexibility 15, N/A % 11, , Building Reserve 12, N/A % 5, , Total of All Funds 682, , , , , Debt Service Tax % Page 2 of 16

3 PART I. Certified Budget Data General Fund Limits And Reserves Worksheet ANB By Budget Unit: E1 WILLOW CREEK K-6 36 * M1 WILLOW CREEK * * indicates that the 3 year average ANB was used to calculate the budget limitations A. Direct State Aid (I-A) 177, B. Mandatory Non-isolated Levy (I-B) C. Quality Educator (I-C) 20, D. At Risk Student (I-D) 3, E. Indian Education For All (I-E) F. American Indian Achievement Gap (I-F) G. Data For Achievement (I-G) H. State Spec Ed Allowable Cost Pymt to Districts (I-H) 7, I. State Special Education Related-Services Payment To Coop (I-I) 2, J. District GTB Subsidy Per Elementary Base Mill (I-J) 1, K. District GTB Subsidy Per High School Base Mill (I-K) N/A PART II. General Fund Budget Limits Prior Year Budget Data: A. ANB (II-A) 43 B. BASE Budget Limit (II-B) 347, C. Maximum Budget Limit (II-C) 430, D. Over-BASE Levy As Submitted on Budget (II-D) 98, E. Adopted Budget (II-E) 446, Current Year Budget Data: F. % Special Education in Maximum Budget (II-F) 100% G. BASE Budget (Minimum Budget Amount Required) (II-G) 354, H. Maximum Budget Limit (II-H) 440, I. Highest Budget Without a Vote (II-I) 450, J. Highest Budget (II-J) 450, K. Highest Voted Amount (II-K) L. Amount Approved on Ballot by Voters (II-L) M. Adopted Budget (II-M) 450, PART III. General Fund Balance For Budget As Of June 30 A. Operating Reserve (961) (III-A) 33, B. TIF Operating Reserve (962) (III-B) C. Excess Reserves (III-C) 1. Reserve For Protested/Delinquent Taxes (963) (III-C1) 2. Reserve For Tax Audit Receipts (964) (III-C2) D. Unreserved Fund Balance Reappropriated (970) (III-D) 1. Prior Year Excess Reserves Funding Over-BASE (970a) (III-D1) 2. Remaining Fund Balance Available (970b) (III-D2) 3. TIF Fund Balance Reappropriated (970c) (III-D3) E. TOTAL GENERAL FUND BALANCE FOR BUDGET (TFS48) (III-E) 33, Page 3 of 16

4 PART V. General Fund Worksheet General Fund Budget: A. Adopted General Fund Budget (V-A) 450, BASE Budget Limit (V-A1) 354, Over-BASE Budget (V-A2) 95, Funding The BASE Budget: B. Direct State Aid (V-B) 177, Direct State Aid Paid By State (V-B1) 177, Direct State Aid Paid By Non-Isolated District (V-B2) C. Natural Resource Development (V-C) 3, D. Quality Educator (V-D) 20, E. At Risk Student (V-E) 3, F. Indian Education For All (V-F) G. American Indian Achievement Gap (V-G) H. Data For Achievement (V-H) I. Special Education Allowable Cost Payment (V-I) 7, J. Remaining Fund Balance Available (V-J) K. Non-Levy Revenue (V-K) 28, Actual Non-Levy Revenue (V-K1) Anticipated Non-Levy Revenue (V-K2) 27, TIF Applied To Base Budget (V-K3) L. Other Non-Levy Revenue (V-L) M. BASE Levy Requirements (V-M) 112, State Guaranteed Tax Base Aid (V-M1) 54, * District Property Tax Levy To Fund BASE (BASE Levy) (V-M2) 58, N. **Subtotal of BASE Budget Revenue (V-N) 354, Funding The Over-BASE Budget: O. Fund Balance & Non-Levy Revenue Available To Fund Over-BASE (V-O) P. Over-BASE Only Revenues (V-P) 1. Prior Year Excess Reserves Reappropriated (Over-BASE Only) (V-P1) 2. Tuition (V-P2) 3. Flexible Non-Voted Levy Authority Transferred from Other Funds (V-P3) 4. Oil & Gas Revenues (V-P4) 5. TIF Applied To OverBase Budget (V-P5) Q. District Property Tax Levy To Fund Over-BASE Budget (Over-BASE Levy)(GF) (V-Q) 95, R. Subtotal of Over-BASE Revenue (V-R) 95, Mill Levies: S. District Non-Isolated Mills (V-S) T. BASE Mills - Elementary (V-T) U. BASE Mills - High School (V-U) V. Over-BASE Mills (V-V) District Property Tax Levy Mills (V-V1) Flexible Non-Voted Levy Authority (V-V2) W. Total General Fund Mills (V-W) * Should be approximately equal to (Taxable Value X.001) X BASE Mills ** BASE Budget Revenue cannot exceed BASE Budget Limit. Excess BASE Budget Revenue is reported on line V-O and is applied to the Over-BASE Budget Page 4 of 16

5 01 General Fund Adopted Budget , Expenditure Budget , Add To Fund Balance 0003 Unreserved Fund Balance Reappropriated 0970 Direct State Aid , Quality Educator , At Risk Student , Indian Education For All American Indian Achievement Gap 3114 State Spec Ed Allowable Cost Pymt to Districts , Data For Achievement Natural Resource Development , State Guaranteed Tax Base Aid , Actual Non-levy Revenue Tax Title and Property Sales 1130 Interest Earnings Revenue from Community Services Activities 1800 Other Revenue from Local Sources Rentals 1910 Dormitory Charges 1915 Contributions/Donations from Private Sources 1920 Textbook Sales and Rentals 1940 Fees - Users/Resale of Supplies 1945 Services Provided Other School Districts or Coops 1950 Services Provided Other Local Governmental Units 1960 Summer School Fees 1981 State Payment in Lieu of Taxes - FWP 3302 Anticipated Non-levy Revenue - BASE Oil & Gas Revenues - BASE Budget 0171 TIF Applied To Base Budget 0174 Coal Gross Proceeds 1123 State School Block Grant , State Combined Fund School Block Grant 3445 Federal Revenue in Lieu of Taxes 4800 Anticipated Non-levy Revenue - Over-BASE Page 5 of 16

6 01 General Fund Oil & Gas Revenues - OverBASE Budget 0172 TIF Applied To OverBase Budget 0175 Individual Tuition 1310 Tuition from Schl Dists Within State 1320 Tuition from Schl Dists Outside State 1330 State Tuition for State Placement 3117 Other Non-levy Revenue District Levy - Distn of Pr Yr's Prot/Dlq Taxes 1117 District Levy - Dept of Rev Tax Audit Receipts 1118 Penalties and Interest on Taxes 1190 Levies Mandatory Non-isolated Levy 1110(a) BASE Levy 1110(b) 58, Over-BASE Levy 1110(c) 95, District Tax Levy , Total Estimated Revenues to Fund Adopted Budget , Estimated Revenues Exceeding Adopted Budget 0004a Page 6 of 16

7 10 Transportation Fund Adopted Budget , Expenditure Budget , Add To Fund Balance 0003 Transportation Schedule Data On-Schedule , Contingency Over-Schedule , Fund Balance for Budget TFS48 44, Operating Reserve , Unreserved Fund Balance Reappropriated , Coal Gross Proceeds 1123 Individual Transportation Fees 1410 Trans Fees from Other Schl Dists Within State 1420 Trans Fees from Other Schl Dists Outside State 1430 Other Transportation Fees 1440 Interest Earnings Other Revenue from Local Sources 1900 State Tuition for State Placement 3117 State Payment in Lieu of Taxes - FWP 3302 State School Block Grant , State Combined Fund School Block Grant 3445 Montana Oil and Gas Tax 3460 Reimbursements County On-Schedule Trans Reimb , State On-Schedule Trans Reimb , District Tax Levy , District Mills Total Estimated Revenues to Fund Adopted Budget , Estimated Revenues Exceeding Adopted Budget 0004a Page 7 of 16

8 11 Bus Depreciation Fund Adopted Budget , Expenditure Budget , Add To Fund Balance 0003 Fund Balance for Budget TFS48 56, Operating Reserve 0961 Unreserved Fund Balance Reappropriated , TIF Fund Balance Reappropriated 0973 Coal Gross Proceeds 1123 Interest Earnings Other Revenue from Local Sources 1900 State Payment in Lieu of Taxes - FWP 3302 State Combined Fund School Block Grant 3445 Montana Oil and Gas Tax 3460 Use Estimated Non-levy Revenue to Lower Levies? (Yes or No) No District Tax Levy , District Mills Total Estimated Revenues to Fund Adopted Budget , Asset ID Asset Information Year Of Purchase Original Cost Depreciated Thru Last Year 20% Limit Amount Depreciated 2014 IC , , , , International Bus ,65 24,99 8,33 8, Chevy chassis/collins Bus Body ,29 36, NA NA Total 20, Page 8 of 16

9 13 Tuition Fund Adopted Budget 0001 Expenditure Budget 0002 Add To Fund Balance 0003 Fund Balance for Budget TFS48 Unreserved Fund Balance Reappropriated 0970 Coal Gross Proceeds 1123 Interest Earnings 1510 Other Revenue from Local Sources 1900 Direct State Aid 3110 State Payment in Lieu of Taxes - FWP 3302 State Combined Fund School Block Grant 3445 Montana Oil and Gas Tax 3460 District Tax Levy 1110 District Mills 999 Total Estimated Revenues to Fund Adopted Budget 0004 Estimated Revenues Exceeding Adopted Budget 0004a Page 9 of 16

10 14 Retirement Fund Adopted Budget ,70 Expenditure Budget ,70 Add To Fund Balance 0003 Fund Balance for Budget TFS48 16, Operating Reserve ,74 Unreserved Fund Balance Reappropriated , Interest Earnings Other Revenue from Local Sources 1900 County Retirement Distribution , Total Estimated Revenues to Fund Adopted Budget ,70 Estimated Revenues Exceeding Adopted Budget 0004a Page 10 of 16

11 17 Adult Education Fund Adopted Budget ,00 Expenditure Budget ,00 Add To Fund Balance 0003 Fund Balance for Budget TFS Operating Reserve 0961 Unreserved Fund Balance Reappropriated Coal Gross Proceeds 1123 Fees for Adult Education 1340 Interest Earnings 1510 Other Revenue from Local Sources 1900 State Payment in Lieu of Taxes - FWP 3302 State Combined Fund School Block Grant 3445 Montana Oil and Gas Tax 3460 District Tax Levy , District Mills Total Estimated Revenues to Fund Adopted Budget ,00 Estimated Revenues Exceeding Adopted Budget 0004a Page 11 of 16

12 19 Non-Operating Fund Adopted Budget 0001 Expenditure Budget 0002 Add To Fund Balance 0003 Transportation Schedule Data On-Schedule 0005 Contingency 0006 Over-Schedule 0011 Fund Balance for Budget TFS48 Operating Reserve 0961 Unreserved Fund Balance Reappropriated 0970 Coal Gross Proceeds 1123 Interest Earnings 1510 Other Revenue from Local Sources 1900 State Payment in Lieu of Taxes - FWP 3302 State Combined Fund School Block Grant 3445 Montana Oil and Gas Tax 3460 Reimbursements County On-Schedule Trans Reimb 2220 State On-Schedule Trans Reimb 3210 District Tax Levy 1110 District Mills 999 Total Estimated Revenues to Fund Adopted Budget 0004 Estimated Revenues Exceeding Adopted Budget 0004a Page 12 of 16

13 28 Technology Fund Adopted Budget , Expenditure Budget 0002 Add To Fund Balance , Fund Balance for Budget TFS48 1, Operating Reserve 0961 Unreserved Fund Balance Reappropriated , TIF Fund Balance Reappropriated 0973 Coal Gross Proceeds 1123 Interest Earnings Other Revenue from Local Sources 1900 State Technology Aid State Payment in Lieu of Taxes - FWP 3302 State Combined Fund School Block Grant 3445 Montana Oil and Gas Tax 3460 District Tax Levy 1110 District Mills 999 Total Estimated Revenues to Fund Adopted Budget , Estimated Revenues Exceeding Adopted Budget 0004a Page 13 of 16

14 29 Flexibility Fund Adopted Budget , Expenditure Budget , Add To Fund Balance 0003 Fund Balance for Budget TFS48 11, Operating Reserve 0961 Unreserved Fund Balance Reappropriated , Coal Gross Proceeds 1123 Interest Earnings Other Revenue from Local Sources , State Payment in Lieu of Taxes - FWP 3302 State Combined Fund School Block Grant 3445 Montana Oil and Gas Tax 3460 District Mills 999 Total Estimated Revenues to Fund Adopted Budget , Estimated Revenues Exceeding Adopted Budget 0004a Page 14 of 16

15 50 Debt Service Fund Adopted Budget 0001 Expenditure Budget 0002 Add To Fund Balance 0003 Fund Balance for Budget TFS48 Fund Balance In Sinking Fund 0960 Operating Reserve 0961 Unreserved Fund Balance Reappropriated 0970 TIF Fund Balance Reappropriated 0973 Coal Gross Proceeds 1123 Interest Earnings 1510 Other Revenue from Local Sources 1900 State Payment in Lieu of Taxes - FWP 3302 State Combined Fund School Block Grant 3445 Montana Oil and Gas Tax 3460 Total Estimated Revenues to Fund Adopted Budget 0004 Estimated Revenues Exceeding Adopted Budget 0004a Page 15 of 16

16 61 Building Reserve Fund Adopted Budget , Expenditure Budget , Add To Fund Balance 0003 Fund Balance for Budget TFS48 5, Operating Reserve 0961 Unreserved Fund Balance Reappropriated , TIF Fund Balance Reappropriated 0973 Coal Gross Proceeds 1123 Tax Title and Property Sales 1130 Interest Earnings Other Revenue from Local Sources 1900 State Payment in Lieu of Taxes - FWP 3302 State Combined Fund School Block Grant , Montana Oil and Gas Tax 3460 Use Estimated Non-levy Revenue to Lower Levies? (Yes or No) No District Tax Levy 1110 District Mills 999 Total Estimated Revenues to Fund Adopted Budget , Page 16 of 16