PENDERGAST ELEMENTARY SCHOOL DISTRICT NO. 92 MARICOPA COUNTY PHOENIX, ARIZONA BUDGET Issued by: Business Services Department

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1 PENDERGAST ELEMENTARY SCHOOL DISTRICT NO. 92 MARICOPA COUNTY PHOENIX, ARIZONA BUDGET Issued by: Business Services Department

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3 Table of Contents Page Introductory Section 1 Letter from the Superintendent 2 Governing Board 3 Administration 4 Profile of the School District 5 Map of the Area 7 Executive Summary 8 Awards 32 Organizational Section 35 Financial Structure of the District 36 Administrative Organizational Chart 42 District Mission, Vision and Goals 43 Fiscal Management Goals 52 Financial Policies 52 Significant Laws Affecting this Budget 54 Budget Development and Administrative Policies 57 Budget Deadlines and Schedules 57 Budget Planning and Preparation Calendar Budget Format 61 Budget Implementation 63 Audit Requirements 63 Budget Policies and Practices District Funds 72 Major Revenue Sources and Trends 73 Governmental Funds 77 Fund Flowchart 78 Summary of Budgets All Governmental Fund Types 79 Summary of Budgets Fund Balances 84 Maintenance & Operation Fund Budget 87 Maintenance & Operation Fund with Expenditures by Function Adopted Budget 88 Maintenance & Operation Fund with Expenditures by Function Adopted & Working Budget Reconciliation 90 Maintenance & Operation Fund with Expenditures by Function Adopted & Working Budget 92 Maintenance & Operation Fund with Expenditures by Object Adopted & Working Budget 94 Maintenance & Operation Fund with Expenditures by Object Working Budget - School Summary 96 Maintenance & Operation Fund Program Expenditures by Function and Object Working Budget - School Detail 100 Maintenance & Operation Fund Program Expenditures by Function and Object Working Budget - Department Detail 148

4 Table of Contents (concl d) Page (concl d) Special Revenue Funds Budget 167 Special Revenue Funds with Expenditures by Function 168 Special Revenue Funds with Expenditures by Object 170 Summary of Budgets All Special Revenue Funds 172 Special Projects Fund Budget 174 Food Services Fund Budget 176 Auxiliary Operations Fund Budget 178 Other Special Projects Fund Budget 180 Capital Projects Funds Budget 183 Capital Projects Funds Budget Expenditures by Function 184 Summary of Budgets All Capital Projects Funds 186 Unrestricted Capital Fund Budget 188 Adjacent Ways Fund Budget 192 Soft Capital Fund Budget 194 Bond Building Fund Budget 198 Building Renewal Fund Budget 200 New School Facilities Fund Budget 204 Other Capital Projects Fund Budget Capital Plan Summary 208 Debt Service Fund Budget 211 Informational Section 215 Forecast of Revenues and Expenditures for all Governmental Funds Budget Worksheet 238 District Enrollment Trends 239 Staffing Trends 247 Estimated Cost of Bonds to Taxpayers 249 Estimated Property Tax Cost to Taxpayers 250 Debt Retirement Schedule 251 Property Classifications and Assessed Property Value 252 Tax Rate Trends 257 Property Taxes Levied and Collected 258 Performance Measures 259 Glossary of Terms 265

5 Introductory Section INTRODUCTORY SECTION The introductory section of the budget includes the following information: I. Letter from the Superintendent II. III. IV. Governing Board Administration Profile of the School District V. Map of the Area VI. VII. Executive Summary A. Goals of the District B. Budgetary Highlights C. Revenues D. Bonds E. Proposition Classroom Site Fund F. Budget Process G. Budget Formula H. Budget Overrides I. Enrollment J. District Employee and Staffing Levels K. Budgetary Forecasts L. Financial Overview Awards Pendergast Elementary School District No. 92 Page 1

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7 Introductory Section II. GOVERNING BOARD The Governing Board is comprised of five individuals elected by the voters of the Pendergast Elementary School District No. 92 (District). Each board member represents the community. Board members serve four-year terms, and terms are staggered so that not more than three members are elected in any one election. The Governing Board generally meets on the first and third Tuesday of every month in regular board meetings at the District Office. For urgent and emergency action(s), the Governing Board meets in a special board meeting. Public and community members are informed at least 24 hours prior to the board meetings. The public is welcome and encouraged to attend the board meetings. The Governing Board consists of the following members: Name Hilda Ortega-Rosales Zachary Thomason Patricia Lopez Rene Rosales Susan Serin Title President Vice President Member Member Member Pendergast Elementary School District No. 92 Page 3

8 Introductory Section III. ADMINISTRATION The District s administration consists of central office administrators as well as site and department level administrators. CENTRAL OFFICE ADMINISTRATORS Name Dr. Ron Richards Barbara Gill Paul McDonald Brian Mee Title Superintendent Executive Assistant to the Superintendent and Governing Board Assistant Superintendent for Administrative Services Assistant Superintendent for Business Services SITE AND DEPARTMENT LEVEL ADMINISTRATORS Name Brenda Martin Jeffrey Heredia Jeff Byrnes Molly Watson Suzanne Jaramillo Susan Torrejos Dr. Harold Waltman Mike Woolsey LeeAnn Lawlor Natasha Camp Carrie Prielipp Kathy Welsh Danelia Williams Brian Winefsky Nancy Schwander John Dethloff Amy Perhamus Dean Humphrey David Morales John Moreno James Capen Annette Moreno Jane Byrne Dana Schwartz Title Principal, Amberlea Elementary Principal, Calderwood Alternative Principal, Canyon Breeze Elementary Principal, Copper King Elementary Principal, Desert Horizon Elementary Principal, Desert Mirage Elementary Principal, Garden Lakes Elementary Principal, Pendergast Elementary Principal, Rio Vista Elementary Principal, Sonoran Sky Elementary Principal, Sunset Ridge Elementary Principal, Villa de Paz Elementary Principal, Westwind Primary Principal, Westwind Intermediate Administrator for Human Resources Administrator for Pupil Services Administrator for Safe Schools Director of Transportation Services Director of Maintenance Services Director of Technology Services Director of Food Services Director of Budget and Finance Administrator for Staff Development and Instruction Administrator for Accountability and Curriculum Pendergast Elementary School District No. 92 Page 4

9 Introductory Section IV. PROFILE OF THE SCHOOL DISTRICT Pendergast Elementary School District No. 92, established in 1888, is located in Maricopa County, Arizona, and encompasses an area of approximately square miles in the Phoenix metropolitan area. Portions of the cities of Phoenix, Glendale and Avondale overlap the District s boundaries. The District primarily consists of residential areas for people working in the surrounding cities of Phoenix, Glendale, Avondale, Goodyear, Tolleson and Litchfield Park. Prior to the residential development of the area, agriculture was the major contributor to the economy of the District. Interstate 10, located directly south of the District, is the main route to the city of Los Angeles, California from Phoenix and provides easy access to the District. Within a few miles of the boundaries of the District are corporate divisions of AT&T Technology, Lockheed-Martin, Revlon and Coca-Cola Bottling Company. The District is included in the area served by the Tolleson Union High School District No The population of the District is estimated at 83,000. The District currently has 587 full-time and part-time certified employees, and 521 full-time and part-time classified employees. Pendergast Elementary School District No. 92 is one of 58 public school districts located in Maricopa County, Arizona. Maricopa County is located in the south-central portion of Arizona and encompasses an area of approximately 9,226 square miles. Its boundaries encompass the cities of Phoenix, Scottsdale, Mesa, Avondale, Tolleson and Goodyear, and such towns as Gilbert, Paradise Valley and Fountain Hills. The County s 2009 population was estimated at 4,023,132 and is expected to reach 6 million by Maricopa County has an unemployment rate of 8.5% as of May The District provides a program of public education from pre-kindergarten through grade eight. The student average daily membership is approximately 9,583 and the student enrollment is approximately 10,036. Student demographics can be seen in the below chart. Student Demographics 19.80% 1.70% 2.80% 9.00% American Indian Asian/Pacific African American Hispanic Caucasian 66.70% Pendergast Elementary School District No. 92 Page 5

10 Introductory Section IV. PROFILE OF THE SCHOOL DISTRICT (concl d) Prior to the recent economic downturn, Phoenix and the rest of Maricopa County was one of the fastest growing regional markets in the United States. The number of manufacturing and wholesale businesses located in the metropolitan area is approximately 3,000. Population growth was stimulated by a combination of warm climate, a substantial well-educated labor pool, a wide range of support industries and a governmental climate that is supportive of economic growth and investment. A few of the major firms represented in the Phoenix metropolitan area include Honeywell International, Inc., Banner Health Systems, Wal-Mart Stores, Inc., Wells Fargo Company and Bashas. In addition, the metropolitan area provides excellent educational and training opportunities through seven community colleges, four private colleges and graduate schools and one state university. Service is the largest employment sector in the County, partly fueled by the $2+ billion per year tourist industry. The County has excellent accommodations, diverse cultural and recreational activities and a favorable climate attracting millions to the area annually. Wholesale and retail trade is the second largest employment category, employing over a quarter million people. Manufacturing, consisting primarily of high technology companies, is the third largest employer. Other factors that aided economic growth in the past included major expansions of the international airport serving the area, a favorable business climate and the presence of a welldeveloped and expanding transportation infrastructure. Pendergast Elementary School District No. 92 Page 6

11 Introductory Section V. MAP OF THE AREA Pendergast Elementary School District No. 92 Page 7

12 Introductory Section VI. EXECUTIVE SUMMARY A. GOALS OF THE DISTRICT Academic Accountability. The Governor, the Arizona State Legislature and the State Superintendent of Public Instruction have focused on Academic Accountability, which means districts are responsible for developing academic programs. Pendergast Elementary School District No. 92 is on the cutting edge in providing a quality education for our students. Our standards-based curriculum maps are prioritized and include content topics and vocabulary. It is a document that is unique and sought out by other districts. Our assessment program is comprehensive and includes quarterly monitoring assessments. Technology has become a strong vehicle for collaborative integrated projects at all grade levels. Arizona Instrument to Measure Standards, or AIMS Test. According to the Arizona Department of Education s requirements, all students were required to pass the AIMS test to graduate from high school beginning in fiscal year It was also required that public schools hold students back if they fail the 3 rd or 8 th grade versions of the AIMS test. Considering the importance of AIMS testing, special attention has been given to familiarize all students with it. To fulfill this objective and bring students up to State and national academic standards, the District has introduced intersession classes during school calendar break periods. No Child Left Behind. On January 8, 2002, President Bush signed the reauthorization of the Elementary and Secondary Act, No Child Left Behind. This law requires that entities receiving Title I funds ensure that students of all groups meet high standards. Meeting the requirements of the No Child Left Behind Act is one of the District s priorities. Goal Achievement and Performance. Overall, AIMS test results show that, reading scores have increased over the past three years. In grades 6 and 7, there has been significant growth from the school year. Although mathematics scores have decreased, with continued use of frequent, formative benchmark assessments, we expect to see proficiency rates climb in the future. Writing scores had a slight decline over the previous year, but with the District s commitment to the Arizona s Six Traits Writing Rubric within the schools and more consistent scoring in the State, the District expects these fluctuations may be overcome. Pendergast Elementary School District No. 92 Page 8

13 Introductory Section VI. EXECUTIVE SUMMARY (cont d) A. GOALS OF THE DISTRICT (cont d) Goal One: Each child will receive the care, services and educational opportunities to achieve academic success and social growth while honoring diverse cultural backgrounds. Action Plan/Short-Term Goal: Ensure majority of resources available are directed towards services for the District students. Goal One Success Targets: 1. Every child will achieve academic success. 2. Every student will read at grade level or above by end of third grade. 3. Every student will demonstrate appropriate social behavior, common courtesy and good citizenship. 4. Every student will have experiences designed to prepare them for high school by the end of eighth grade. Goal Two: Attract, retain and develop staff members who are committed to creating a highly performing learning environment and workplace. Action Plan/Short-Term Goal: Continue Professional Development programs. Goal Two Success Targets: 1. Attract highly qualified staff. 2. Retain highly qualified and highly performing staff. 3. Provide high-quality staff development for all employees. Goal Three: Cultivate leadership and expand leadership opportunities for students and staff members. Action Plan/Short-Term Goal: Promote student-led participation events. Goal Three Success Targets: 1. Improve individual skills and leadership capacity for all staff. 2. Develop communication skills and increase leadership capacity for all students. Pendergast Elementary School District No. 92 Page 9

14 Introductory Section VI. EXECUTIVE SUMMARY (cont d) A. GOALS OF THE DISTRICT (concl d) Goal Four: Preserve and promote the Pendergast culture of: honoring our history, celebrating our community and developing and maintaining new relationships and traditions. Action Plan/Short-Term Goal: District staff promotes and participates in positive community events that promote quality education and distinguish the District. Goal Four Success Targets: 1. Honor the history and traditions of the Pendergast community. 2. Provide opportunities to recognize and honor our community members. 3. Develop and maintain our relationships with families, local businesses and community organizations. 4. Create an environment of customer service at the schools and in our District operations. B. BUDGETARY HIGHLIGHTS The maintenance and operation (M&O) adopted budget decreased by $3,761,129, a 6.28% difference from the prior year. This decrease was a result of a decrease in property assessments which will reduce property tax revenue and a decrease in the amount of State funding. Within the M&O Fund, 59.73% of these expenditures are from the instructional function. The special revenue budget has decreased by $3,971,965, an 18.10% difference from the prior year. This decrease primarily resulted from a decrease in funding provided from the State and a decrease in Federal grant funding. The capital projects budget for increased by $10,079,642, a 58.40% increase from the budget. This is due to a significant increase in facilities acquisition and construction services funded by bond proceeds. Pendergast Elementary School District No. 92 Page 10

15 Introductory Section VI. EXECUTIVE SUMMARY (cont d) C. REVENUES The main sources of revenue for the District, which represent 48.43% of total revenue, are derived from State sources such as equalization assistance, State aid and grants. Equalization assistance is defined as the amount of money provided by the State and county to school districts over and above a uniform primary property tax rate, also known as the qualifying tax rate (QTR). State aid is usually the result of funding assistance for delinquent taxes as well as funding a portion of the tax rate for homeowners who receive a thirty-five percent discount from the State on the primary property tax rate. State grant funds are provided to the District on a qualifying/entitlement basis. Grant funds consist of specific revenue sources that are legally restricted to expenditures for specified purposes. The second largest revenue source, property taxes, comprises approximately 26.79% of District revenue. The remaining revenue is derived from Federal grants and reimbursement programs, and other revenue sources such as earnings on investments and other local contributions. Highlights of the Budget Revenues Percentage of Percentage Increase/ Final Budget Adopted Budget Adopted Budget (Decrease) Property taxes $ 27,598,297 $ 21,938, % (20.51) % Interest on investments 166,919 20, (88.02) State equalization, aid and grants 45,194,435 39,660, (12.25) County equalization 3,850,383 3,545, (7.91) Federal grants 8,725,598 7,897, (9.49) National School Lunch program 3,831,682 4,065, Other budgeted funds 3,225,077 4,770, Totals $ 92,592,391 $ 81,896, % (11.55) % 9.64% 4.33% 4.96% REVENUE $81,896,982 Property taxes 5.83% 26.79% Interest on investments State equalization, aid and grants County equalization Federal grants 0.02% National School Lunch program Other budgeted funds 48.43% Pendergast Elementary School District No. 92 Page 11

16 Introductory Section VI. EXECUTIVE SUMMARY (cont d) D. BONDS The District currently has $38.2 million in outstanding, stated principal amount, general obligation bonds which were issued for various capital improvement projects. The following charts list the general obligation bonded debt of the District that is outstanding and future debt service requirements. Total Bonded Debt Service Obligations Outstanding As of July 1, 2010 Date Principal Fiscal Year Interest Fiscal Year Total 07/01/2011 $ 10,895,000 $ 757,262 $ 11,652,262 07/01/ ,000, ,794 11,328,794 07/01/2013 5,300,000 72,376 5,372,376 $ 27,195,000 $ 1,158,432 $ 28,353,432 Issue Description* Principal Project of 2001, Series A (2002) $ 3,645,000 Project of 2001, Series B (2002) 2,135,000 Project of 2006, Series A (2006) 900,000 Project of 2006, Series B (2007) 4,200,000 Project of 2006, Series C (2009) 7,050,000 Project of 2006, Series D (2009) $ 9,265,000 27,195,000 Changes in Long-Term Debt Beginning Balance $ 29,225,000 Additions 9,265,000 Reductions 11,295,000 Ending Balance $ 27,195,000 *During July 2010, the District issued Project of 2006, Series E (2010) bonds in the amount of $10,965,000. Pendergast Elementary School District No. 92 Page 12

17 Introductory Section VI. EXECUTIVE SUMMARY (cont d) E. PROPOSITION CLASSROOM SITE FUND Arizona voters passed Proposition 301 in the November 2000 general election. It authorized a six-tenths of one percent increase in the state sales tax to fund the provisions of Laws 2000, 5 th Special Session, Chapter I. The effective date of the legislation was May 31, Districts must allocate the monies as follows: 20% for teacher base salary increases and employment-related expenses. 40% for performance-based teacher compensation and employment-related expenses. 40% for any of the following purposes: class-size reduction, teacher compensation increases, AIMS intervention programs, teacher development, dropout prevention programs and teacher liability insurance premiums. The monies may not be used to supplant existing monies or for administrative purposes. The monies are non-reverting; therefore, unspent monies at fiscal year-end may be used in subsequent years. However, the restriction placed on the original allocation of revenue will apply in future years. The District has allocated its fiscal year 2011 estimated funding of $1,995,633 (including carryovers), in the Classroom Site Fund (a part of the Other Special Projects Fund) as follows: $343,225 to Base Salary, $538,704 to Performance-based Pay, and $1,113,704 to Add-ons. F. BUDGET PROCESS The budget process is driven by the District Support Service s mission to promote academic achievements by providing high quality services and resources for students, staff and the community in order to facilitate an instructional environment of academic excellence. This mission is aligned with the District s mission to provide a quality education to all students. The primary objective of the process is to ensure fair and reasonable allocation of available resources to schools and departments. The budget process includes five steps: planning, preparation, approval, revision and management. The planning step involves compiling the budget calendar and gathering information regarding programmatic needs and priorities. The budget calendar outlines, in detail, the activities necessary to complete all steps outlined in the budget process. Any programmatic priorities defined by the District may be directed to be included in the preparation of the budget either by the Governing Board or by the Superintendent. In preparing the budget, the District takes into consideration student enrollment, estimated revenues and estimated expenditures. Student enrollment and revenue projections are based on the prior year average daily membership (ADM). Revenue projections are also based upon changes in legislation or any changes in the base funding formulas as described in the Budget Formula section of the Executive Summary. Maintenance & Operation Fund expenditures are estimated by determining the cost to maintain current service levels and by determining the costs for required additions or increases and/or reductions in costs for decreased funding or service levels. The expenditures for the capital funds are estimated based upon the five-year capital expenditure plan. Pendergast Elementary School District No. 92 Page 13

18 Introductory Section VI. EXECUTIVE SUMMARY (cont d) F. BUDGET PROCESS (concl d) Once the proposed budget has been prepared, it is submitted to the Governing Board for approval. The District holds a public hearing on the budget, as required by Arizona Revised Statutes (A.R.S.) Subsequent to the public hearing, the Governing Board meets to adopt the budget. The adopted budget is then submitted to the Maricopa County School Superintendent s Office and the Arizona Department of Education. The District has the opportunity to revise the adopted budget, as needed, by May 15 of the budget year. Reasons for revision include accounting for under/over estimates in areas such as: student growth, revenue amounts and prior year budget balance carryforward. The District s budget is managed to monitor expenditures to ensure that they do not exceed budget limits and that the expenditures are legal and proper according to Federal and State law. The Business Services Department is given the responsibility for monitoring and controlling the expenditure budget limits. This is accomplished through continuous comparisons of budget to actual expenditures. Budget and expenditure reports are generated on a regular basis for the purposes of monitoring expenditure activity. The District also incorporates the use of a Project Team to oversee budget control in the capital budgets. This team meets on a biweekly basis. The District presents results of financial activity to the Governing Board monthly. The District contracts with an independent certified public accounting firm to audit the financial records and prepare a Comprehensive Annual Financial Report (CAFR) each fiscal year. The CAFR is presented to the Governing Board and other outside monitoring agencies once the annual financial audit has been completed. Pendergast Elementary School District No. 92 Page 14

19 Introductory Section VI. EXECUTIVE SUMMARY (cont d) G. BUDGET FORMULA The Maintenance & Operation (M&O), Unrestricted Capital, and Soft Capital Funds are the three major funds used to support the District s basic operations. These funds use formulas established in Arizona Revised Statutes to determine budget limits and sources of revenue. Budget limits for these funds are determined on a dollar amount per prior year student and a dollar amount per prior year, bus miles-driven basis. There are three budget limits: revenue control limit (RCL), capital outlay revenue limit (CORL) and soft capital allocation (SCA). Student counts and bus miles driven are the factors used to determine the RCL. Student counts are weighted in the RCL calculation. Weights are applied to student counts based on grade level and special needs category. The RCL is calculated with the following formula: (Dollars x Weighted Student Count) + (Dollars x Bus Miles Driven). Both the CORL and the SCA are determined by multiplying a dollar amount by the unweighted student count. Both the RCL and the CORL may be allocated to either the M&O or Unrestricted Capital Funds budgets. Property taxes, additional State aid and equalization assistance are used to fund these budget limits in Arizona. Arizona s K-12 education funding formula uses an equalization system that attempts to keep property taxes uniform throughout the State. Equalization assistance is the amount of money provided by the State and county to school districts over and above a uniform tax rate, also known as the qualifying tax rate (QTR). If the QTR generates sufficient revenues to fund the budget limits (RCL, CORL and SCA), the District receives no equalization assistance from the State. If the QTR generates revenues to fund 50% of the budget limits, the remaining funding is derived from State-level and county-level equalization assistance. Additional State aid is usually the result of funding assistance for delinquent taxes as well as funding a portion of the tax rate for homeowners. Maintenance & Operation Fund The M&O budget has a number of separate and distinct formulas that determine the total allowable or budget limit. Weights - A multiplier that is applied to an ADM number to allow for variable educational costs based on certain classifications of students. Average Daily Membership (ADM) - A method of counting the number of enrolled students based upon the first 100 school days in session. Simply, during the first 100 days, for each day a student is enrolled in the District, the District receives 1% funding for each student. Base Level - An amount determined annually by the Arizona State Legislature per 1.0 weighted ADM. This amount is part of the RCL calculation. For budget year , the Base Level is $3, (assuming 2.0% increase), without teacher compensation. Pendergast Elementary School District No. 92 Page 15

20 Introductory Section VI. EXECUTIVE SUMMARY (cont d) G. BUDGET FORMULA (cont d) Budget Balance Carryforward - The District may carry forward any unused M&O budget balance, limited to 4% of the RCL. None of this carryforward can be attributable to required reductions such as excess utilities or expenditures for the debt service portion of the cost of tuition. Authorization for this addition is found in A.R.S The carryforward included in the adopted budget is estimated to be $1,895,000. This amount will be revised once the Annual Financial Report (AFR) for fiscal year has been submitted. Group A Weight - Educational programs for career exploration, a specific learning disability, an emotional disability, mild mental retardation, remedial education, a speech/ language impairment, homebound, bilingual, preschool moderate delay, preschool speech/language delay, other health impairments and gifted pupils. Group B Weight - Educational improvements for pupils in kindergarten programs and grades one through three, educational programs for autism, a hearing impairment, moderate mental retardation, multiple disabilities, multiple disabilities with severe sensory impairment, orthopedic impairments, preschool severe delay, severe mental retardation and emotional disabilities for school age pupils enrolled in private special education programs or in school district programs for children with severe disabilities or visual impairment and English learners enrolled in a program to promote English language proficiency. Growth Funding - The District s RCL for the budget year is computed utilizing the prior year s 100 th day Resident ADM calculation. If the 100 th day ADM for Group A and/or Group B is greater than the prior year 100 th day ADM, the District may revise their budget by the increased RCL per A.R.S Teacher Compensation - The District can increase its Base Level amount by an additional 1.25% if its teacher performance evaluation system receives approval from the State Board of Education, in accordance with A.R.S Funds received by this increased budget capacity may be expended only for additional teacher compensation. For budget year , the District s Base Level is $3, with teacher compensation. Teacher Experience Index (TEI) - This factor is derived from the formula specified in A.R.S Its purpose is to allow extra budget capacity for school districts whose average years of experience for teachers exceed the State of Arizona average. Districts that qualify are allowed to increase the support level by 2.25% for each year of experience above the State of Arizona average. The average and each district s TEI factor is calculated from the School District Employer Report (SDER) that is due annually by October 15; this report is commonly compiled by a district s Human Resources or Payroll department. Pendergast Elementary School District No. 92 Page 16

21 Introductory Section VI. EXECUTIVE SUMMARY (cont d) G. BUDGET FORMULA (cont d) Transportation Support Level (TSL) - A.R.S /946 provides for increased budget limits for districts that transport students to and from schools. Minimum distances that are approved are one mile for K-8 students and one and one-half miles for 9-12 students. This formula is utilized by the District as it transports students to and from school. Tuition Revenue - Districts are allowed to budget an additional amount for tuition and/or certificates of educational convenience (CEC) students. If this revenue was underestimated, the District may increase the budget prior to May 15. If this revenue was overestimated, the District must reduce expenditures and the general budget limit based on actual revenues. When considering revenue trends, it is important to consider the base revenue control limit (BRCL) and the transportation revenue control limit (TRCL). The BRCL is calculated by the following formula: (Weighted Student Count) x (Base Level Amount) x (Teacher Experience Index) The weighted student count is a count of all students in a district, adjusted for certain considerations, such as special needs of children, the size of the district and the location of the district. The base level is an amount of money annually determined by the Legislature per 1.0 weighted student count. The teacher experience index allows for extra budget capacity for schools whose teachers have an above average experience level when compared to the State. The TRCL is calculated as follows: (Daily Route Mileage per Eligible Student Transported) x (State Support Level per Route Mile) For elementary school children, this formula is based on 180 school days for any child who lives at least one mile from their school. Additional support is given to districts for academic, vocational and athletic trips. Unrestricted Capital Fund The Unrestricted Capital budget accounts for budgeted expenditures for acquisitions by purchase, lease-purchase, lease or long-term lease of capital items and include the following areas: 1. Land, buildings and improvements to land and buildings, including labor, related benefits costs and materials if the work is performed by school district employees; 2. Furniture, furnishings, athletic equipment and other equipment, including software; 3. Pupil and non-pupil transportation vehicles and equipment, including all capital expenditures within a contract, if the District contracts for pupil transportation; 4. Instructional aids, including instructional software; and 5. Library books. Pendergast Elementary School District No. 92 Page 17

22 Introductory Section VI. EXECUTIVE SUMMARY (cont d) G. BUDGET FORMULA (concl d) Soft Capital Fund The Soft Capital budget is funded from the soft capital allocation (SCA) and any previous year budget carryforward funds. The District may use soft capital monies to meet administrative soft capital purposes after complying with adequacy standards. The District can spend soft capital monies only for short-term capital items that are required to meet academic adequacy standards such as: 1. Technology and textbooks 2. Library resources and instructional aids 3. Pupil transportation vehicles 4. Furniture and equipment H. BUDGET OVERRIDES Maintenance & Operation Fund. The District currently has an M&O budget override amount of $3,101,571. K-3. The District currently has a K-3 override amount of $2,349,675 which was approved by voters in November Pendergast Elementary School District No. 92 Page 18

23 Introductory Section VI. EXECUTIVE SUMMARY (cont d) I. ENROLLMENT State funding for public schools is based upon the 100 th day average daily membership (ADM) numbers. Even though enrollment numbers are tracked by the District, it is important to note that enrollment numbers differ from ADM numbers because ADM takes into account factors such as absences, whereas enrollment numbers only capture a particular moment in time. Enrollment in past years has increased; however, it decreased in and is expected to decrease again in the proposed budget year due to students leaving the District. Enrollment for fiscal year is projected to be 10,036. ENROLLMENT & ADM Fiscal Year Enrollment ADM ,641 9, ,738 9, ,836 9, ,936 9, ,036 9, ,340 9, ,803 9, ,781 10, ,433 10, ,422 9, ,423 9,852 11,000 Enrollment and ADM Trends 10,500 10,000 9,500 9,000 Enrollment ADM Pendergast Elementary School District No. 92 Page 19

24 Introductory Section VI. EXECUTIVE SUMMARY (cont d) I. ENROLLMENT (concl d) PROJECTED ENROLLMENT BY SCHOOL School Enrollment Amberlea Elementary 678 Canyon Breeze Elementary 871 Copper King Elementary 938 Desert Horizon Elementary 856 Desert Mirage Elementary 711 Garden Lakes Elementary 963 Pendergast Elementary 544 Rio Vista Elementary 847 Sonoran Sky Elementary 757 Sunset Ridge Elementary 652 Villa de Paz Elementary 741 Westwind Primary 747 Westwind Intermediate 656 Calderwood Alternative 75 Total Enrollment 10,036 Pendergast Elementary School District No. 92 Page 20

25 Introductory Section VI. EXECUTIVE SUMMARY (cont d) J. DISTRICT EMPLOYEE AND STAFFING LEVELS The District currently has 587 full-time and part-time certified employees, and 521 full-time and part-time classified employees. Staffing needs are determined by the use of a staffing model, which bases these needs upon changes in enrollment/adm, the opening/closing of schools and other relevant factors. There is a decrease in the number of employees for the District over the previous fiscal year. For fiscal year , the number of District full-time equivalent employees is 1,108, compared to 1,137 in The District has been able to maintain consistent teacher-pupil ratios, which support the overall instructional delivery and academic success of the District. TEACHER/PUPIL RATIO BY SCHOOL Amberlea Elementary 1:26 Canyon Breeze Elementary 1:27 Copper King Elementary 1:26 Desert Horizon Elementary 1:26 Desert Mirage Elementary 1:26 Garden Lakes Elementary 1:27 Pendergast Elementary 1:26 Rio Vista Elementary 1:27 Sonoran Sky Elementary 1:27 Sunset Ridge Elementary 1:26 Villa de Paz Elementary 1:27 Westwind Primary 1:25 Westwind Intermediate 1:29 Calderwood Alternative 1:11 District Average 1:27 Food Service Staff Transportation Services Maintenance and Plant Operations Business/Personnel/Technology Services School Administrative Services Administrative Services Academic Support Services Student / Special Education Support Services Instructional Staff Staffing Trends Pendergast Elementary School District No. 92 Page 21

26 Introductory Section VI. EXECUTIVE SUMMARY (cont d) K. BUDGETARY FORECASTS The District has projected budgeted expenditures through for the Maintenance & Operation Fund, Special Revenue Funds, Capital Projects Funds and Debt Service Fund. In light of the economic downturn, the projections for the Maintenance & Operation Fund are expected to decrease over the next three years, while the projections for the Special Revenue Funds are expected to decrease in the first year and remaining constant with no projection increases the subsequent two years. The projections for the Capital Projects Funds are based upon the projected capital needs of the District as determined in the Five-Year Capital Plan. The projections for the Debt Service Fund are consistent with the debt service payment schedule requirements. Budgetary Forecast for All Funds Maintenance & Operation Fund* $ 54,266,683 $ 52,638,683 $ 51,585,907 $ 51,070,050 Special Revenue Funds 17,987,942 16,189,149 16,189,149 16,189,149 Capital Projects Funds 27,340,118 8,549,174 6,620,699 2,315,010 Debt Service Fund 10,462,940 11,652,262 11,328,794 5,372,376 Totals $ 110,057,683 $ 89,029,268 $ 85,724,549 $ 74,946,585 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 Budget Comparison Current to Forecasted $ Maintenance & Operation Fund* Special Revenue Funds Capital Projects Funds Debt Service Fund *Amounts presented are based on the Working Budget. The Working Budget differs from the Adopted Budget due to reserve of carryforward fund balance to offset costs in future years. The amount of $1,895,000 has been reduced from fund balance and instructional salaries in the Working Budget. Pendergast Elementary School District No. 92 Page 22

27 Introductory Section VI. EXECUTIVE SUMMARY (cont d) L. FINANCIAL OVERVIEW The following charts and tables represent summaries of expenditures for the Maintenance & Operation Fund, Special Revenue Funds, Capital Projects Funds and Debt Service Fund. Also included are a summary of the District s five-year capital plan projection and an overview of property tax trends. Highlights of the Adopted Maintenance & Operation Fund Budget Expenditures Percentage of Adopted Budget Percentage Increase/ (Decrease) Final Budget Adopted Budget Salaries $ 40,800,078 $ 37,109, % (9.05) % Employee benefits 11,345,135 10,198, (10.11) Purchased services 4,780,603 5,952, Supplies 2,860,853 2,763, (3.41) Other 136, , Totals $ 59,922,812 $ 56,161, % (6.28) % EXPENDITURES $56,161, % 4.92% 0.24% Salaries Employee benefits 18.16% 66.08% Purchased services Supplies Other Pendergast Elementary School District No. 92 Page 23

28 Introductory Section VI. EXECUTIVE SUMMARY (cont d) L. FINANCIAL OVERVIEW (cont d) Highlights of the Special Revenue Funds Budget Expenditures Adopted Budget Percentage of Budget Percentage Increase/ (Decrease) Final Budget Salaries $ 8,822,676 $ 6,393, % (27.53) % Employee benefits 2,394,662 2,118, (11.55) Purchased services 8,307,645 7,508, (9.61) Supplies 1,652,239 1,482, (10.29) Capital outlay 724, , (40.81) Other 57,784 55, (3.24) Totals $ 21,959,907 $ 17,987, % (18.10) % EXPENDITURES $17,987, % 2.39% 0.31% 35.54% Salaries Employee benefits Purchased services Supplies 41.74% Capital outlay 11.78% Other Pendergast Elementary School District No. 92 Page 24

29 Introductory Section VI. EXECUTIVE SUMMARY (cont d) L. FINANCIAL OVERVIEW (cont d) Highlights of the Capital Projects Funds Budget Expenditures Percentage Percentage Adopted of Increase/ Final Budget Budget Budget (Decrease) Instruction $ 1,197,816 $ 863, % (27.87) % Support services - students and staff 538, , Support services - administration 50,000 32, (36.00) Operation and maintenance of plant services 418, , (3.58) Student transportation services 1, (50.00) Operation of non-instructional services 1, (100.00) Facilities acquisition & construction services 14,630,999 25,074, Interest, premium and fiscal charges 70,473 52, (25.63) Principal retirement 352, , Totals $ 17,260,476 $ 27,340, % % 0.19% 1.36% EXPENDITURES $27,340, % 1.98% 0.12% 1.47% 0.01% 91.71% Instruction Support services administration Student transportation services Interest, premium and fiscal charges Support services students and staff Operation and maintenance of plant services Facilities acquisition & construction services Principal retirement Pendergast Elementary School District No. 92 Page 25

30 Introductory Section VI. EXECUTIVE SUMMARY (cont d) L. FINANCIAL OVERVIEW (cont d) Five-Year Capital Plan Summary Total District-wide Services $ 20,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 120,000 Lease/Lease-Purchase 535, , , , ,283 2,616,415 Land, Building Improvements 26,119,527 6,180,000 4,066, , ,000 36,916,339 Preventative Maintenance/Repairs - 1,072, , , ,000 2,245,000 Furniture & Equipment 53, , , , , ,739 Vehicles 25,000 25,000 25,000 50,000 50, ,000 Library Books & Software 450, , , , ,285 2,346,245 Curriculum/Instructional Aids 135, , , , ,964 1,874,810 Total Capital Plan Budget $ 27,340,118 $ 8,549,174 $ 6,620,699 $ 2,315,010 $ 2,079,547 $ 46,904,548 Dollars $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $ Total Capital Plan Budget Fiscal Year Pendergast Elementary School District No. 92 Page 26

31 Introductory Section VI. EXECUTIVE SUMMARY (cont d) L. FINANCIAL OVERVIEW (cont d) Students FIRST In 1994, the Arizona Supreme Court ruled that the State s formula for funding school facilities and equipment violated the Arizona Constitution. In 1998, the Arizona State Legislature passed, and the State Governor approved, Senate Bill (SB1101), a revised version of Students FIRST (Fair and Immediate Resources for Students Today). Students FIRST followed constitutional requirements by setting adequacy standards for school buildings and assigned the School Facilities Board, a State-level board, to develop a detailed standard. The goal of the Students FIRST Legislation was to provide enough funding to bring existing facilities up to adequate standards and maintain all capital facilities at an adequate level. Student FIRST funds helped support capital projects of the District. Since 1999, the School Facilities Board has provided the District with $43.2 million for new school construction, classroom additions, deficiency repairs, building renewal and land purchases. In the past, funding for Building Renewal was based on the square footage and building renovation information submitted by the District. Currently, there is a moratorium on these funds, and they are now limited to emergencies. The table below summarizes the total support received by the District through May New Construction - Five Schools Two Classroom Additions Upfront Monies for New School $29,755,798 1,625, ,130 Deficiency Projects - Improvement projects including doors, parking, roofing, electrical work, HVAC, lighting, fire alarms, computer networking, education projects 6,008,913 Building Renewal Monies 1,846,516 Four Land Purchases 3,526,727 Total $43,217,973 Pendergast Elementary School District No. 92 Page 27

32 Introductory Section VI. EXECUTIVE SUMMARY (cont d) L. FINANCIAL OVERVIEW (cont d) Highlights of the Debt Service Fund Budget Expenditures Percentage Percentage of Increase/ Final Budget Adopted Budget Budget (Decrease) Interest, premium and fiscal charges $ 847,925 $ 482, % (43.04) % Principal retirement 11,295,000 9,980, (11.64) Totals $ 12,142,925 $ 10,462, % (13.84) % EXPENDITURES $10,462,940 $482,940 $9,980,000 Interest, premium and fiscal charges Principal retirement Pendergast Elementary School District No. 92 Page 28

33 Introductory Section VI. EXECUTIVE SUMMARY (cont d) L. FINANCIAL OVERVIEW (cont d) The following information represents aggregate budget limits, which are evaluated annually on a statewide basis to ensure budget expenditures do not exceed the State of Arizona s constitutional limit for public school district expenditures per A.R.S SCHOOL DISTRICT ADOPTED BUDGET LIMIT AND BUDGETED EXPENDITURES SCHOOL DISTRICT BUDGET LIMIT: General Budget Limit $56,161,683 Unrestricted Capital Budget Limit 1,650,031 Soft Capital Allocation Limit 435,556 Subtotal 58,247,270 Federal Projects 7,917,089 Total Aggregate School District Budget Limit $66,164,359 Pendergast Elementary School District No. 92 Page 29

34 Introductory Section VI. EXECUTIVE SUMMARY (cont d) L. FINANCIAL OVERVIEW (cont d) Tax Base and Rate Trends Arizona property taxes are divided into two categories: primary and secondary. Primary property taxes are all ad-valorem, meaning they are levied upon property owners. Annual increases in valuation of certain types of property for primary tax purposes and the amount of primary taxes which may be levied in any year are subject to certain limitations. These limitations do not apply with respect to secondary property taxes. Secondary property taxes are those taxes and assessments imposed to pay principal and interest on general obligation bonds and certain other obligations, those imposed for special districts other than school districts and those imposed to exceed a budget, expenditure or tax limitation pursuant to voter approval. The property tax rate is calculated by dividing the levy amount by the assessed valuation. For the primary tax rate, the primary levy is divided by the primary assessed value for property within the District s boundaries. The primary levy consists of the cash needed to fund the annual budgets for the Maintenance & Operation, Unrestricted Capital, Soft Capital and Adjacent Ways Funds. For the secondary tax rate, the secondary levy is divided by the secondary assessed value for property within the District s boundaries. The secondary levy consists of the cash needed to fund the requisite debt service payments and cash needed to fund the Maintenance & Operation Fund s override. The resulting tax rates represent the annual cost per $100 of assessed valuation for a property owner within the District. The assessed valuations and resulting tax rates for the budget year are as follows: ASSESSED VALUATIONS Primary Assessed Value (Limited) $ 589,996,120 Secondary Assessed Value (Unlimited) $ 645,116,530 TAX RATE (Estimated) Primary $ Secondary $ Pendergast Elementary School District No. 92 Page 30

35 Introductory Section VI. EXECUTIVE SUMMARY (concl d) L. FINANCIAL OVERVIEW (concl d) Tax Base and Rate Trends (concl d) The following table and chart illustrate the trends of the primary and secondary tax rates from fiscal year through the budget year Primary and Secondary Tax Rates Primary Tax Rate Secondary Tax Rate $ $ (estimated) $5.00 $4.00 $3.00 $2.00 $1.00 $0.00 Tax Rate Trends (estimated) Primary Tax Rate Secondary Tax Rate Fiscal Year Pendergast Elementary School District No. 92 Page 31

36 Introductory Section VII. AWARDS Certificate of Achievement in Financial Reporting The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement in Financial Reporting to the District for its comprehensive annual financial report for the fiscal year ended June 30, The District has received this award each year since fiscal year and is submitting for the award again for the fiscal year ended June 30, Distinguished Budget Presentation Award The Government Finance Officers Association (GFOA) awarded a Distinguished Budget Presentation Award to the District for its budget. The District has submitted for and received this award since fiscal year 2009 and is submitting for the award again for its fiscal year budget. Pendergast Elementary School District No. 92 Page 32

37 Introductory Section VII. AWARDS (cont d) Certificate of Excellence The Association of School Business Officials (ASBO) awarded a Certificate of Excellence in Financial Reporting to the District for its comprehensive annual financial report for the fiscal year ended June 30, This was the 17 th consecutive year that the District has received this prestigious award. In order to be awarded this certificate, as well as the aforementioned Certificate of Achievement of Financial Reporting, the District published an easily readable and efficiently organized comprehensive annual financial report. This report satisfied both generally accepted accounting principles and applicable legal requirements. The District has received this award each year since fiscal year and will be submitting for the award again for fiscal year ended June 30, Pendergast Elementary School District No. 92 Page 33

38 Introductory Section VII. AWARDS (concl d) Meritorious Budget Award The Association of School Business Officials (ASBO) has awarded a Meritorious Budget Award to the District for its Adopted Expenditure Budget each year for fiscal years through In order to be recognized with this award, the District published an easily readable and efficiently organized annual budget. The District is planning to submit its Adopted Expenditure Budget for the Meritorious Budget Award as well. Pendergast Elementary School District No. 92 Page 34

39 Organizational Section ORGANIZATIONAL SECTION The organizational section of the budget includes the following information: I. Financial Structure of the District A. Description of the Reporting Entity B. Fund Structure C. Classification of Revenues and Expenditures D. Budgetary Basis of Accounting II. III. IV. Administrative Organizational Chart District Mission, Vision and Goals A. District Mission B. District Short- and Long-Term Goals Fiscal Management Goals V. Financial Policies A. Internal Controls B. Risk Management C. Debt Policies D. Accounting System E. Procurement VI. VII. VIII. Significant Laws Affecting This Budget Budget Development and Administrative Policies Budget Deadlines and Schedules IX. Budget Planning and Preparation Calendar X. Budget Format XI. XII. XIII. Budget Implementation Audit Requirements Budget Policies and Practices A. Budget Process B. Budget Planning C. Budget Preparation D. Budget Approval E. Budget Revision F. Budget Management G. Legal Requirements Pendergast Elementary School District No. 92 Page 35

40 Organizational Section I. FINANCIAL STRUCTURE OF THE DISTRICT A. DESCRIPTION OF THE REPORTING ENTITY Pendergast Elementary School District No. 92 (the District), established in 1888, is located in Maricopa County, Arizona, and encompasses an area of approximately square miles in the Phoenix metropolitan area. Portions of the cities of Phoenix, Glendale and Avondale overlap the District s boundaries. The District primarily consists of residential areas for people working in the surrounding cities of Phoenix, Glendale, Avondale, Goodyear, Tolleson and Litchfield Park. Prior to the residential development of the area, agriculture was the major contributor to the economy of the District. Interstate 10, located directly south of the District, is the main route to the city of Los Angeles, California from Phoenix and provides for easy access to the District. Within a few miles of the boundaries of the District are corporate divisions of AT&T Technology, Lockheed-Martin, Revlon and Coca-Cola Bottling Company. The Governing Board, organized under Section of the Arizona Revised Statutes, of the District is independent of other state or local governments. The County Treasurer collects taxes for the District but exercises no control over its expenditures. The Governing Board consists of five members elected by the public. Under existing statutes, the Governing Board s duties and powers include, but are not limited to, the acquisition, maintenance and disposition of school property; the development and adoption of a school program; and the establishment, organization and operation of schools. The Board also has broad financial responsibilities, including the approval of the annual budget and the establishment of a system of accounting and budgetary controls. In accordance with GASB Statement No. 14, the financial reporting entity consists of the primary government. The District is a primary government because it is a special-purpose government having a separately elected governing body, is legally separate and is fiscally independent of other state or local governments. Furthermore, the District is not included in any other governmental reporting entity. Consequently, the District s financial statements include only the funds of those organizational entities for which its elected Governing Board is financially accountable. The District s major operations include education, student transportation, construction and maintenance of District facilities, food services, bookstore and athletic functions. The District provides a program of public education from pre-kindergarten through grade eight and has 14 schools. For fiscal year 2011, the student enrollment population is expected to be approximately 10,036. Pendergast Elementary School District No. 92 Page 36

41 Organizational Section I. FINANCIAL STRUCTURE OF THE DISTRICT (cont d) B. FUND STRUCTURE The accounts of the District are maintained in accordance with the principles of fund accounting to ensure observance of limitations and restrictions on the resources available. The principles of fund accounting require that resources be classified for accounting and reporting purposes into funds in accordance with the activities or objectives specified for those resources. Each fund is considered a separate accounting entity and its operations are accounted for in a separate set of self-balancing accounts that comprises its assets, liabilities, fund equity, revenues and expenditures. The District operates 13 different funds. Although accounts are separately maintained for each fund in the accompanying financial statements, funds that have similar characteristics have been combined into generic fund types that are further classified into broad fund categories. A description of the fund types and categories used by the District follows: Governmental Funds General Fund - The General Fund accounts for all resources used to finance District maintenance and operation except those required to be accounted for in other funds. It is described as the Maintenance & Operation Fund by Arizona Revised Statutes (A.R.S.) and is budgeted within three subsections titled regular education programs, special education programs and pupil transportation. Special Revenue Funds - The Special Revenue Funds account for the proceeds of specific revenue sources legally restricted to expenditures for specified purposes, and include: Special Projects Fund - accounts for the revenues and expenditures of Federal and State projects. Food Services Fund - accounts for the financial operations of preparing and serving regular and incidental meals, lunches and snacks in connection with school functions. Auxiliary Operations Fund - accounts for the financial transactions of the bookstore and athletic functions. Other Special Projects Fund - accounts for the revenues and expenditures of the following activities or objectives: school plant, civic center, community school, gifts and donations, fingerprinting, school opening, insurance proceeds, textbooks, litigation recovery, unemployment insurance, grants and gifts to teachers, insurance refund, classroom site, extracurricular activities fees tax credit, indirect costs, joint technological education, intergovernmental agreement, municipality grants, structured English immersion and compensatory instruction. Pendergast Elementary School District No. 92 Page 37

42 Organizational Section I. FINANCIAL STRUCTURE OF THE DISTRICT (cont d) B. FUND STRUCTURE (concl d) Capital Projects Funds - The Capital Projects Funds account for resources to be used for acquiring and improving school sites and acquiring, equipping and improving buildings and attached fixtures, and include: Unrestricted Capital Fund - accounts for transactions relating to the acquisition of capital outlay items other than Soft Capital by purchase, lease-purchase or lease in accordance with A.R.S. Adjacent Ways Fund - accounts for transactions relating to special assessments to finance the improvement of public ways adjacent to school property, in accordance with A.R.S Soft Capital Fund - accounts for transactions relating to the acquisition of capital outlay items that are capital materials and equipment needed to assist students in mastering Arizona s Academic Standards. Bond Building Fund - accounts for monies received from District bond issues that are used to acquire sites, construct or renovate school buildings, supply school buildings with furniture and apparatus, improve school grounds and purchase pupil transportation vehicles. Building Renewal Fund - accounts for monies received from the School Facilities Board that are used for infrastructure or for major upgrades, repairs or renovations to areas, systems or buildings that will maintain or extend their useful life. New School Facilities Fund - accounts for monies received from the School Facilities Board that are used to purchase land, to construct new school buildings and for the related architectural and engineering fees. Other Capital Projects Fund - accounts for miscellaneous capital projects and includes the activity, gifts and donations. Debt Service Fund - The Debt Service Fund accounts for resources accumulated and used for the payment of general long-term debt principal, interest and related costs. C. CLASSIFICATION OF REVENUES AND EXPENDITURES Revenues of the District are classified by fund and source. Sources of revenues include: property taxes, interest on investments, intergovernmental grants and aid, food service sales, auxiliary operations sales and other. Examples of intergovernmental grants and aid are State equalization assistance, county equalization assistance, Title I - LEA s, National School Lunch Program and other miscellaneous Federal and State grants. Pendergast Elementary School District No. 92 Page 38

43 Organizational Section I. FINANCIAL STRUCTURE OF THE DISTRICT (cont d) C. CLASSIFICATION OF REVENUES AND EXPENDITURES (cont d) Expenditures are classified by fund, function and object. Examples of functions include instruction, instruction support and administration. A description of function and object codes follows: Functions Instruction - Activities designed to deal directly with the interaction between teachers and students. Support Services - Students and Staff - Activities designed to assess and improve the well being of students and to assist the instructional staff with the content and process of providing learning experiences for students. Support Services - Administration - Activities concerned with establishing and administering policy for operation of the District. Operation and Maintenance of Plant Services - Activities concerned with keeping the physical plant open, comfortable and safe for use, and keeping the grounds, buildings and equipment in effective working condition and state of repair. These include the activities of maintaining safety in buildings, on the grounds and in the vicinity of schools. Student Transportation Services - Activities concerned with conveying students to and from school, as provided by State and Federal law. This includes trips between home and school and trips to school activities. Operation of Non-Instructional Services - Activities concerned with providing non-instructional services to students, staff or the community. Facilities Acquisition and Construction Services - Activities concerned with acquiring land and buildings, remodeling buildings, constructing buildings and additions to buildings, initially installing or extending service systems and other built-in equipment and improving sites. Debt Service - Servicing the debt of the District, including payments of both principal and interest. Pendergast Elementary School District No. 92 Page 39

44 Organizational Section I. FINANCIAL STRUCTURE OF THE DISTRICT (cont d) C. CLASSIFICATION OF REVENUES AND EXPENDITURES (concl d) Object Codes Salaries - Amounts paid to both permanent and temporary District employees, including personnel substituting for those in permanent positions. This includes gross salary for personnel services rendered while on the payroll of the District. Employee Benefits - Amounts paid by the District on behalf of employees; these amounts are not included in the gross salary but are in addition to that amount. Such payments are fringe benefit payments and, while not paid directly to employees, nevertheless are part of the cost of personnel services. Purchased Services - Services, which by their nature, can be performed only by persons or firms with specialized skills and knowledge. Services are purchased to operate, repair, maintain and rent property owned or used by the District. These services are performed by persons other than District employees. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. Supplies - Amounts paid for items that are consumed or worn out, or items that lose their identity through fabrication or incorporation into different or more complete units or substances. Capital Outlay - Transactions relating to the acquisition of items by purchase, lease-purchase or lease as prescribed by A.R.S (C). Other - Amounts paid for goods and services not otherwise classified above. D. BUDGETARY BASIS OF ACCOUNTING The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using the flow of current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. The financial statements are presented on the modified accrual basis of accounting. Revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred. However, debt service resources are provided during the current year for payment of long-term debt principal and interest due early in the following year (not to exceed one month) and, therefore, the expenditures and related liabilities are recognized. Pendergast Elementary School District No. 92 Page 40

45 Organizational Section I. FINANCIAL STRUCTURE OF THE DISTRICT (concl d) D. BUDGETARY BASIS OF ACCOUNTING (concl d) Those revenues susceptible to accrual prior to receipt are property taxes, interest on investments and intergovernmental grants and aid. Food services and auxiliary operations sales and miscellaneous revenues are not susceptible to accrual because generally they are not measurable until received in cash. Delinquent property taxes are not recognized as revenue but rather recorded as deferred revenue in the financial statements. Receivables that will not be collected with the available period are also reported as deferred revenue in the financial statements. An operating budget for expenditures is prepared and adopted by the District each fiscal year for all governmental fund types on essentially the same modified accrual basis of accounting used to record actual expenditures. The Governing Board presents a proposed budget to the Superintendent of Public Instruction and County School Superintendent (CSS) on or before July 5. The Governing Board legally adopts the final budget prior to July 15, after a public hearing has been held. Once adopted, the budget can be increased or decreased only for specific reasons set forth in the A.R.S. Budgetary control over expenditures is exercised at the fund level. However, the General Fund is budgeted within three subsections (see preceding description of General Fund), any of which may be over-expended with the prior approval of the Governing Board at a public meeting, providing the expenditures for all subsections do not exceed the total budget of the General Fund. The Food Services, Auxiliary Operations and Other Special Projects Funds may be over-expended as long as cash is available to fund the expenditures on an individual fund basis. Appropriations lapse at year-end. Pendergast Elementary School District No. 92 Page 41

46 Organizational Section II. ADMINISTRATIVE ORGANIZATIONAL CHART Governing Board Superintendent Assistant Superintendent Administrator for Human Resources Assistant Superintendent for Business Services Administrator for Student Services Benefits Maintenance Services Safe Schools Alternative Education Guest Teachers Transportation Services School Principals Certified Employment Business Services Administrator for Curriculum Support Staff Employment Budget & Finance Leadership Development Technology Services Administrator For Staff Dev & Instruction Child Nutrition Services Purchasing and Warehouse Pendergast Elementary School District No. 92 Page 42

47 Organizational Section III. DISTRICT MISSION, VISION AND GOALS A. DISTRICT MISSION Our mission is to provide a quality education in a creative, challenging and caring environment where all students will acquire the academic knowledge and skills to be productive, responsible and culturally enriched citizens through the combined efforts of professional staff, supportive families and an involved community. The vision of Pendergast Elementary School District No. 92 is that the District is the bridge to excellence and success for the child and the family through commitment, creativity and partnership. District values: Learning Diversity Community Leadership Collaboration Customer Service B. DISTRICT SHORT- AND LONG-TERM GOALS The goals of the District are established for the District as a whole. Each of the goals listed below applies to each department, program, etc. throughout the District. Goal One Each child will receive the care, services and educational opportunities to achieve academic success and social growth while honoring diverse cultural backgrounds. Goal One Success Targets: 1. Every child will achieve academic success. Implementation Strategies: Interventions targeting all students Response to intervention Barriers to learning Teacher/staff development Research-based curriculum aligned with State standards Research-based resources to support teachers in the implementation of curriculum maps Pendergast Elementary School District No. 92 Page 43

48 Organizational Section III. DISTRICT MISSION, VISION AND GOALS (cont d) B. DISTRICT SHORT- AND LONG-TERM GOALS (cont d) Implementation Strategies (concl d): Goal One (cont d) Provide access to services that support academic success Differentiated professional development for teachers Measures: Every student achieve a minimum of one year s academic growth during each school year Every grade 3-8 student performing at the meets-or-exceeds assessment level on the Arizona Instrument to Measure Standards (AIMS) assessment Plan and implement individualized professional development for teachers 2. Every student will read at grade level or above by end of third grade. Implementation Strategies: Conduct strategic reading assessments Consistent implementation of Core Reading program Interventions targeting all students Response to intervention Barriers to learning Measures: Every grade K-3 student at benchmark on the District adopted reading assessment 3. Every student will demonstrate appropriate social behavior, common courtesy and good citizenship. Implementation Strategies: Interventions targeting all students Response to intervention Barriers to learning Fully implement a social skills and/or behavior skills program at every school Provide opportunities for participation in extra-curricular activities Provide access to community services that support social skills and good citizenship Provide on-going student recognition programs Pendergast Elementary School District No. 92 Page 44

49 Organizational Section III. DISTRICT MISSION, VISION AND GOALS (cont d) B. DISTRICT SHORT- AND LONG-TERM GOALS (cont d) Measures: Goal One (concl d) Develop a positive measure for social behaviors, courtesies and citizenship Show an increase in the positive rating of the school through the Kids at Hope survey and District climate survey Show an increase in good choice feedback to students on an annual basis Show a decrease in office referrals annually Show a decrease in suspensions annually Show a decrease in referrals to alternative placements on an annual basis 4. Every student will have experiences designed to prepare them for high school by the end of eighth grade. Implementation Strategies: Opportunities for student presentations and leadership Transition strategies for high school Career development activities Articulation of curriculum with the high school district Effective use of technology to develop students 21 st century skills Measures: Rate of participation in high school preparation programs Data from the high school on academic achievement and specific skills of our students Survey ninth graders to measure their readiness for high school Show an increase in readiness for high school on an annual basis Pendergast Elementary School District No. 92 Page 45

50 Organizational Section III. DISTRICT MISSION, VISION AND GOALS (cont d) G. DISTRICT SHORT- AND LONG-TERM GOALS (cont d) Goal Two Attract, retain and develop staff members who are committed to creating a highly performing learning environment and workplace. Goal Two Success Targets: 1. Attract highly qualified staff. Implementation Strategies: Measures: Active recruitment and outreach programs to attract highly qualified staff Maintain systems that ensure the District s ability to hire efficiently Professional Development School with Arizona State University Marketing Pendergast as a place of belonging Maintain competitive compensation packages with other districts for all District staff members Sustain an effective mentoring program to support new teachers Create and maintain an orientation program for all new employees Career ladder Staff development opportunities (see Goal 2 - Target #3) Operational Professional Learning Communities No vacancies at start of the school year Increase the percentage of hires that are highly qualified or on track to get their highly qualified status by the fourth week of school Decrease the number of people on Individual Teacher Plans to achieve their highly qualified status Increase the number of student teachers/interns Decrease the number of contracted service people in hard-to-fill areas by increasing the number of District employees in those positions (e.g. special education, psychologists, speech pathologists, etc.) Pendergast Elementary School District No. 92 Page 46

51 Organizational Section III. DISTRICT MISSION, VISION AND GOALS (cont d) B. DISTRICT SHORT- AND LONG-TERM GOALS (cont d) Goal Two (cont d) 2. Retain highly qualified and highly performing staff. Implementation Strategies: Maintain competitive compensation packages with other districts for all District staff members Annual recognition programs Operational Professional Learning Communities Beginning Teacher, Evolving Teacher programs Differentiated programs within the Evolving Teacher program District support for qualifying testing (Title II) Discretionary funds for classroom expenses Opportunities for cross-training Spanish language classes for staff members Incentive classes for support staff Education-based child care available to District employees Ensure that all employees have the tools and resources necessary to be effective and efficient Measures: Retain 75% of our Beginning Teachers Retain 95% of our Evolving Teachers (2nd year or new to the District experienced teachers) Retain 95% of our highly qualified and highly performing continuing staff annually Show an increase in availability of tools and resources on an annual basis through survey data 3. Provide high-quality staff development for all employees. Implementation Strategies: Develop high-quality staff development plans for all employees Differentiate staff development to meet the needs of individuals Early-release staff development days for all employees District in-service days for all employees Training for staff on technology, internet and distance learning Opportunities for cross-training Pendergast Elementary School District No. 92 Page 47

52 Organizational Section III. DISTRICT MISSION, VISION AND GOALS (cont d) B. DISTRICT SHORT- AND LONG-TERM GOALS (cont d) Implementation Strategies (concl d): Goal Two (concl d) Spanish language classes for staff members Offer incentive classes for support staff Measures: Show increased effectiveness in work assignments as measured by employee evaluation instruments on an annual basis Develop and implement evaluations of staff development by participants Show improvement on evaluations of staff development by participants annually Goal Three Cultivate leadership and expand leadership opportunities for students and staff members. Goal Three Success Targets: 1. Improve individual skills and leadership capacity for all staff. Implementation Strategies: Conduct a needs assessment for each department, site and level of the District Orientation program for all employees Develop course offerings for all employees (university-style catalogue) Develop career plans for all positions and departments All employees get evaluation and/or feedback on job performance Review all existing evaluation instruments (specifically support staff evaluation) Encourage publishing/presentations by staff in order to share information with others in the District after conferences, etc. Measures: Implement in the school year Collect baseline data in fiscal year Show an increase in skills and capacity on an annual basis starting in fiscal year Establish a tracking system for presentations/publishing by staff members Pendergast Elementary School District No. 92 Page 48

53 Organizational Section III. DISTRICT MISSION, VISION AND GOALS (cont d) B. DISTRICT SHORT- AND LONG-TERM GOALS (cont d) Goal Three (concl d) 2. Develop communication skills and increase leadership capacity for all students. Implementation Strategies: Student activities that provide students opportunities to communicate, present and build confidence Student networking opportunities Increase student-led presentation opportunities Community service opportunities for student leadership Student-led conferences Student participation with District and Superintendent forums Measures: Establish baselines for numbers of programs Show an increase in students opportunities and participation on an annual basis Goal Four Preserve and promote the Pendergast culture of: honoring our history, celebrating our community and developing and maintaining relationships and traditions. Goal Four Success Targets: 1. Honor the history and traditions of the Pendergast community. Implementation Strategies: Develop brand that distinguishes Pendergast as a place of belonging Document the history of Pendergast (video) Continue celebration programs that honor achievements in service (Pride of Pendergast) New logo and motto for the District Orientation for new employees (virtual bus tour) New family and community member orientations Pendergast Elementary School District No. 92 Page 49

54 Organizational Section III. DISTRICT MISSION, VISION AND GOALS (cont d) B. DISTRICT SHORT- AND LONG-TERM GOALS (cont d) Measures: Goal Four (cont d) Incorporation of brand into publications from the District Survey results of 95% or better on questions regarding communication, inclusion and accessibility 2. Provide opportunities to recognize and honor our community members. Implementation Strategies: Awards and celebrations at schools Community education classes School Effectiveness Team development/training Parent Teacher Association/Parent Teacher Organization events, family nights, school volunteers, committees and clubs Measures: Establish baselines for numbers of: Celebrations Parent events Parent and community involvement at school and District events Show an increase in recognition opportunities and participation on an annual basis 3. Develop and maintain our relationships with families, local businesses and community organizations. Implementation Strategies: Develop relationships with vendors who offer educational opportunities for staff and students Welcome new families into the school/district Volunteer trainings Opportunities for families to assist appropriately in the school Community Collaboration Breakfast Pendergast Elementary School District No. 92 Page 50

55 Organizational Section III. DISTRICT MISSION, VISION AND GOALS (concl d) B. DISTRICT SHORT- AND LONG-TERM GOALS (concl d) Measures: Goal Four (concl d) Establish baseline expectations for communication with families of our students Establish baselines for numbers of partnerships with businesses and community organizations Establish baselines for numbers of attendance at school events and show an increase annually Show improvement in our relationships on an annual basis 4. Create an environment of customer service at the schools and in our District operations. Implementation Strategies: Develop customer service training for all employees School to home School to District District to schools District to District District to community Develop the capacity to communicate effectively with each other, families and community using family-friendly language and eliminating our use of jargon Establish customer service goals for every school and every department Measures: Establish baseline data on customer service Improve customer service on an annual basis Develop and implement a survey to gather information from our vendors and business partners Pendergast Elementary School District No. 92 Page 51

56 Organizational Section IV. FISCAL MANAGEMENT GOALS The Governing Board recognizes that money and money management constitute the foundational support of the entire school program. To make that support as effective as possible, the Board intends: To encourage short-range and long-range planning through the best possible budget procedures. To explore all practical and legal sources of dollar income. To guide the expenditure of funds so as to achieve the greatest educational returns. To require maximum efficiency in accounting and reporting procedures. To maintain, within budget limits, a level of per-student expenditure needed to provide high-quality education. Priority objectives for fiscal management shall include: Achievement of the greatest educational returns and the maximum contribution to the educational program. The investment of idle funds as appropriate to achieve maximum return(s). Providing adequate, timely and accurate financial reports for monitoring purposes, as well as meeting the information needs of the Board to support decision making. V. FINANCIAL POLICIES A. INTERNAL CONTROLS The Superintendent shall be ultimately responsible for receiving and properly accounting for all funds of the District. The Superintendent shall be responsible for the institution of such financial controls as are reasonably necessary to ensure that District funds are used for proper purposes, consistent with good financial practice and State laws and regulations. The Superintendent shall provide to the Board periodic financial reports showing the financial condition of the District. B. RISK MANAGEMENT The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The District was unable to obtain general property and liability insurance at a cost it considered to be economically justifiable. Therefore, the District joined the Arizona School Risk Retention Trust, Inc. (ASRRT). ASRRT is a public entity risk pool currently operating as a common risk management and insurance program for school districts and community colleges in the State. The agreement provides that ASRRT will be self-sustaining through member premiums and will reinsure through commercial companies for claims in excess of specified amounts. Pendergast Elementary School District No. 92 Page 52

57 Organizational Section V. FINANCIAL POLICIES (concl d) C. DEBT POLICIES The District is permitted to incur long-term debt for District purposes. The District has a number of outstanding general obligation bond issues. The District is subject to two different bonded debt limits. The first debt limit is the constitutional debt limit, which limits all outstanding bonds of the District to fifteen percent of the District s secondary assessed valuation (SAV). The second bonded debt limit is the Class B bond debt limit. This limit was established through Students FIRST legislation (A.R.S ) and represents either five percent of the District s SAV or $1,500 per average daily membership (ADM), whichever is greater. D. ACCOUNTING SYSTEM Records of all phases of the business operation shall be kept in strict accordance with the Uniform System of Financial Records, other applicable laws and the policies of the Board. The District may apply to the State Board of Education (SBE) to assume accounting responsibility, in which case the District shall develop and file with the SBE an accounting responsibility plan as specified in A.R.S An approval by the SBE for the District to assume accounting responsibility compels the District to contract with an independent certified public accountant for an annual financial and compliance audit. E. PROCUREMENT The Superintendent shall be responsible for all purchasing, contracting, competitive bidding and receiving and processing of all bid protests, in accordance with the Arizona school district procurement rules, including Arizona Administrative Code (A.A.C.) R A contract shall not be awarded to an entity that does not verify employment eligibility of each employee through the E-verify program in compliance with A.R.S (A). Each contract shall contain the warranties required by A.R.S relative to the E-verify requirements. Pendergast Elementary School District No. 92 Page 53

58 Organizational Section VI. SIGNIFICANT LAWS AFFECTING THIS BUDGET A.R.S School District Budgets; Notice; Adoption; Aggregate Budget Limit; Summary; Adjustments. BUDGET ADOPTION A. No later than July 5 of each year or no later than the publication of notice of the public hearing and board meeting as required by this section, the governing board of each school district shall prepare and furnish to the Superintendent of Public Instruction and the county school superintendent, unless waived by the county school superintendent, a proposed budget in electronic format for the budget year, which shall contain the information and be in the form as provided by the Department of Education. The proposed budget shall include the following: 1. The total amount of revenues from all sources that was necessary to meet the school district s budget for the current year. 2. The total amount of revenues by source that will be necessary to meet the proposed budget of the school district, excluding property taxes. The Governing Board shall prepare the proposed budget and a summary of the proposed budget. Both documents shall be kept on file at the school district office and shall be made available to the public upon request. The Auditor General, in conjunction with the Department of Education, shall prescribe the form of the summary of the proposed budget for use by governing boards. School district governing boards may include in the proposed budget any items or amounts which are authorized by legislation and filed with the Secretary of State and which will become effective during the budget year. If subsequent events prevent the legislation from becoming effective, school district governing boards must reduce their budgets by the amounts budgeted pursuant to the legislation which did not become effective. B. The governing board of each school district shall prepare a notice fixing a time no later than July 15 and designate a public place within each school district at which a public hearing and board meeting shall be held. The Governing Board shall present the proposed budget for consideration of the residents and the taxpayers of the school district at such hearing and meeting. C. The governing board of each school district shall publish or mail, prior to the hearing and meeting, a copy of the proposed budget or the summary of the proposed budget and, in addition, a notice of the public hearing and board meeting no later than ten days prior to the meeting. The proposed budget and the summary of the proposed budget shall contain the percentage of increase or decrease in each budget category of the proposed budget as compared to each category of the budget for the current year. Pendergast Elementary School District No. 92 Page 54

59 Organizational Section VI. SIGNIFICANT LAWS AFFECTING THIS BUDGET (cont d) BUDGET ADOPTION (concl d) Notification shall be either by publication in a newspaper of general circulation within the school district in which the size of the newspaper print shall be at least eight-point type or by mailing the information to each household in the school district. The cost of publication or mailing shall be a charge against the school district. The publisher s affidavit of publication shall be filed by the Governing Board with the Superintendent of Public Instruction within thirty days after publication. If the budget or proposed budget and notice are mailed, the Board shall file an affidavit of mailing with the Superintendent of Public Instruction within thirty days after the mailing. If a truth in taxation notice and hearing is required under A.R.S , the Governing Board may combine the notice and hearing under this section with the truth in taxation notice and hearing. PUBLIC HEARING AND PUBLIC NOTICE A. At the time and place fixed in the notice, the Governing Board shall hold the public hearing and present the proposed budget to the persons attending the hearing. Upon request of any person, the Governing Board shall explain the budget, and any resident or taxpayer of the school district may protest the inclusions of any item. A Governing Board member who has a substantial interest, as defined in A.R.S , in a specific item in the school district budget shall refrain from voting on the specific item. A Governing Board member may, without creating a conflict of interest, participate in adoption of a final budget, even though the member may have substantial interest in specific items included in the budget. B. Immediately following the public hearing, the president shall call to order the Governing Board meeting for the purpose of adopting the budget. The Governing Board shall adopt the budget, which shall not exceed the general budget limit, the unrestricted capital budget limit or the soft capital allocation limit, making such deductions as it sees fit, but making no additions to the proposed budget total for maintenance and operation or capital outlay, and shall enter the budget as adopted in its minutes. No later than July 18, the budget as finally adopted shall be filed by the Governing Board with the County School Superintendent, who shall immediately transmit a copy to the County Board of Supervisors. No later than July 18, the budget as finally adopted shall be submitted electronically to the Superintendent of Public Instruction. On or before October 30, the Superintendent of Public Instruction shall review the budget and notify the Governing Board if the budget is in excess of the general budget limit, the unrestricted capital budget limit or the soft capital allocation limit. If the Governing Board receives notification that the budget is in excess of the general budget limit, the unrestricted capital budget limit or the soft capital allocation limit by less than $1,000, the Governing Board shall adjust the budget and expenditures so as not to exceed the general budget limit, the unrestricted capital budget limit or the soft capital allocation limit for the current year. Pendergast Elementary School District No. 92 Page 55

60 Organizational Section VI. SIGNIFICANT LAWS AFFECTING THIS BUDGET (concl d) BUDGET ALLOCATION (concl d) If the Governing Board receives notification that the budget is in excess of the general budget limit, the unrestricted capital budget limit or the soft capital allocation limit by $1,000 or more, it shall on or before December 15, after it gives notice and holds a public meeting, adopt a revised budget for the current year, which shall not exceed the general budget limit, the unrestricted capital budget limit or the soft capital allocation limit. On or before December 18, the Governing Board shall file the revised budget, which it adopts, with the County School Superintendent who shall immediately transmit a copy to the County Board of Supervisors. Not later than December 18, the budget as revised shall be submitted electronically to the Superintendent of Public Instruction. School districts that are subject to A.R.S are not required to send a copy of revised budgets to the county school superintendent. Procedures for adjusting expenditures or revising the budget shall be as prescribed in the Uniform System of Financial Records. BUDGET ALLOCATION A. The governing board of each school district may budget for expenditures within the school district budget as follows: 1. Amounts within the general budget limit, as provided in A.R.S (C), may only be budgeted in the following sections of the budget: (a) (b) The maintenance and operation section. The capital outlay section. 2. Amounts within the unrestricted capital budget limit, as provided in A.R.S (D), may only be budgeted in the unrestricted capital outlay subsection of the budget. Monies received pursuant to the unrestricted capital budget limit shall be placed in the Unrestricted Capital Fund. The monies in the fund are not subject to reversion. 3. The soft capital allocation limit, as provided in A.R.S (E), may only be budgeted in the soft capital allocation subsection of the budget. B. The Governing Board may authorize the expenditure of monies budgeted within the maintenance and operation section of the budget for any subsection in excess of amounts specified in the adopted budget only by action taken at a public meeting of the Governing Board and if the expenditures for all subsections do not exceed the amount budgeted. Pendergast Elementary School District No. 92 Page 56

61 Organizational Section VII. BUDGET DEVELOPMENT AND ADMINISTRATIVE POLICIES The Superintendent is directed to formulate the annual budget, considering at all times that resources must be utilized to produce the most positive effect on the students opportunity to gain an education. The Superintendent shall be responsible for reviewing the budgetary requests, providing guidelines and limitations and presenting the proposed budgets and documentation necessary for Board study, review and action. VIII. BUDGET DEADLINES AND SCHEDULES Each school year, the Superintendent shall prepare and disseminate a budget preparation schedule to accomplish all required budgetary actions for the following school year. This schedule will, at a minimum, provide specific dates for the accomplishment of all Statemandated actions. Pendergast Elementary School District No. 92 Page 57

62 IX. BUDGET PLANNING AND PREPARATION CALENDAR Organizational Section DISTRICT DATE ACTIVITY STANDARD December st Capital Expenditure Planning Each School and Department will receive a copy of the capital planning Forms forms for to fill out and return by Jan 31, December Revise Budget Numbers to Actual Director of Budget and Finance will revise the working budget using actual employees and placements on the salary schedule. This information will be used as the basis for budget. January 2010 January Staffing Requirements Meet with Principals for each site and establish basis for staffing needs. 100th Day 100th Day ADM reports Within 12 days of the district's 100th day, a district must electronically submit the information to ADE. 100th Day 100th Day Transportation Route Within 12 days of the district's 100th day, a district must electronically 31st February 1, April 15, 2010 Reports Return of Capital Expenditure Planning Forms Work on Capital Expenditure Planning Forms submit the transportation route report to ADE. A.R.S A. Each School and Department which received a copy of the capital planning form must have it completed. Work on Capital Plan for Next Fiscal Year. Prepare Five-Year Plan. Work on Staffing Model and Projections. March 2010 March Work-study Session - If Needed Work-study session with the Board. Review next year's budget limit, available capacity, staffing requirements and patterns. April 2010 By the 15th Notification of Classroom Site Fund Allocations By April 15, notify each principal of their Classroom Site Fund allocation for next year. May th Teacher Contracts Teaching contracts must be offered for the next school year. A.R.S A and A June th Call for Public Hearing to Adopt the Budget A notice of the public hearing and Board meeting to revise the expenditure budget must be published. A.R.S E 30th Resolution to Call for Override Should the Board desire to order and call a special election to increase the limit by 5% to fund special improvement programs for kindergarten through third grade, capital override or 10% general budget override, such special election to be held in and for the District in November of the budget year pursuant to the provisions of A.R.S and July 2010 By the 5th By the 15th By the 15th Publish Budget Summary at ADE Website and Truth in Taxation Notice in West Valley View Public Hearing; Budget Adoption; Truth in Taxation and Insurance Proceeds Expenditure Plan; Excess Utility Plan Pupil Transportation Bus Inventory Not later than July 5, but at least 10 days prior to the Board meeting to adopt the proposed expenditure budget, a copy of the proposed expenditure budget or budget summary and a notice of the public hearing and Board meeting must be published at the ADE website, in a newspaper of general circulation within the District or mailed to each household in the District. A.R.S C By July 15, the proposed expenditure budget must be presented at a public hearing immediately followed by a Board meeting to adopt the budget. A.R.S B, D By July 15, the Pupil Transportation Bus Inventory report must be submitted to the Superintendent of Public Instruction. A.R.S B Report By the 18th File Adopted Budget By July 18, the adopted expenditure budget must be filed with the County School Superintendent. A.R.S E 30th Advice of Encumbrance Districts with liabilities payable at June 30 or after June 30 must file an Advice of Encumbrance with the County School Superintendent. A.R.S B Pendergast Elementary School District No. 92 Page 58

63 Organizational Section IX. BUDGET PLANNING AND PREPARATION CALENDAR (cont d) DISTRICT DATE ACTIVITY STANDARD August 2010 By the 5th File affidavit of publication or mailing of the proposed expenditure budget or summary The affidavit of publication or mailing of the proposed expenditure budget or summary must be filed with the Superintendent of Public Instruction no later than August 5, but within 30 days after publication or mailing of the proposed expenditure budget or summary. A.R.S C By the 16th By the 16th 31st Primary and secondary tax rate calculations due to county schools office Primary and secondary tax rate set by county Close out of all prior year expenditures By the third Monday in August, the amount to be raised from primary and secondary property taxes must be fixed, levied and assessed. A.R.S and B By the third Monday in August, the amount to be raised from primary and secondary property taxes must be fixed, levied and assessed. A.R.S and B August 31 is the last day for payment of encumbrance expenditures for the prior fiscal year. September 2010 By the 15th Revise Budget If a school district governing board has adopted a budget for a fiscal year based on forms and instructions provided by the Auditor General and the ADE for that fiscal year and as a result of the enactment or nonenactment of proposed legislation after May 1 of the previous year and the budget is based on incorrect limits, the governing board may revise its budget at a public hearing on or before September 15. A.R.S Q October 2010 By the 15th Approval of Annual Financial Report (AFR) By October 15, the Annual Financial Report must be electronically submitted to the Superintendent of Public Instruction (ADE) and the County School Superintendent. A hard copy of the cover page with Board signatures must also be sent after electronic submittal. A.R.S A November 2010 By the 5th By the 15th December 2010 By the 15th By the 15th If Necessary, Revised Budget: Notice of Public Hearing for Special Meeting Publishing of Annual Financial Report (AFR) Annual Financial Report (AFR) Affidavit If necessary; Revised Budget: Public Hearing and Special Meeting By Dec 5 or at least 10 days prior to meeting, if the District received notification from the Superintendent of Public Instruction that the adopted expenditure budget is in excess of the general budget limit and total capital budget limit by $1,000 or more: A notice of the public hearing and Board meeting to revise the expenditure budget must be published. A.R.S E By November 15, the Annual Financial Report, or summary thereof, must be published either in a newspaper of general circulation within the District or in the official county newspaper, or mailed to each household in the District. A.R.S Not later than December 15, but within 30 days after publication of the AFR, the publisher's affidavit of publication for the Annual Financial Report must be filed with the Superintendent of Public Instruction. A.R.S B By December 15, the revised budget must be presented to the public at a public hearing followed by a Board meeting to adopt it. A.R.S E By the 18th Revised Budget: Submission to County and State Departments By December 18, the revised budget shall be filed with the County School Superintendent who will immediately transmit a copy to the County Board of Supervisors. The revised budget must be electronically submitted to the Superintendent of Public Instruction(ADE). A.R.S E Pendergast Elementary School District No. 92 Page 59

64 Organizational Section IX. BUDGET PLANNING AND PREPARATION CALENDAR (concl d) DISTRICT DATE ACTIVITY STANDARD April th Call for Public Hearing to Revise the Budget A notice of the public hearing and Board meeting to revise the expenditure budget must be published. A.R.S E May 2011 Before the 15th Revised Budget Before May 15, most expenditure budget revisions must be made and the revised budget approved at a governing board meeting. Revisions for certain under and over estimates of revenues (tuition) A.R.S I; revisions for excess utilities A.R.S D; revisions for overestimated or underestimated joint vocational and technical center average daily membership A.R.S C; revisions for overestimated or underestimated allowable budget balance carryforward in the Maintenance & Operation (M&O) Fund A.R.S B; revisions for the student growth adjustment A.R.S C Pendergast Elementary School District No. 92 Page 60

65 Organizational Section X. BUDGET FORMAT A. The Superintendent of Public Instruction, in conjunction with the Auditor General, shall prepare and prescribe a budget format to be utilized by all school districts on a school-byschool basis. B. The budget format shall be designed to allow all school districts to plan and provide in detail for the use of available funds on a school-by-school basis. The budget format shall contain distinct sections for, but need not be limited to, maintenance and operation, debt service, special projects, capital outlay, adjacent ways and classroom site funds. The maintenance and operation section shall include, but need not be limited to, separate subsections for regular education programs, special education programs and operational expenditures for pupil transportation. Each subsection shall clearly distinguish classroom instruction expenditures. The sections for individual schools shall only contain aggregate summaries by major function for the maintenance and operation, unrestricted capital outlay and soft capital allocation funds. A school district shall prepare budgets for each individual school in the district and shall make these individual school budgets available to the public on request. The special education program subsection shall include, but is not limited to, programs for each disability classification as defined in A.R.S and programs for gifted, vocational and technological education, remedial education and bilingual students. The total expenditures for each of these programs shall be included on the budget form. The pupil transportation subsection shall include all operational expenditures relating to the transportation of pupils, including all operational expenditures within a contract if the district contracts for pupil transportation. C. The capital outlay section of the budget shall include separate subsections for unrestricted capital outlay and soft capital allocation. The soft capital allocation subsection shall include budgeted expenditures as prescribed in A.R.S The unrestricted capital outlay subsection shall include budgeted expenditures for acquisitions by purchase, leasepurchase or lease of capital items as defined in the Uniform System of Financial Records. These sections and subsections shall include: 1. Land, buildings and improvements to land and buildings, including labor and related employee benefit costs and material costs, if work is performed by District employees. 2. Furniture, furnishings, athletic equipment and other equipment, including computer software. 3. Pupil and non-pupil transportation vehicles and equipment, including all capital expenditures within a contract, if the District contracts for pupil transportation. 4. Textbooks and related printed subject matter materials adopted by the Governing Board. 5. Instructional aids. 6. Library books. 7. Payment of principal and interest on bonds. 8. District administration emergency needs that are directly related to pupils. Pendergast Elementary School District No. 92 Page 61

66 Organizational Section X. BUDGET FORMAT (concl d) D. The budget format shall contain distinct subsections for the following: 1. Special programs to improve academic achievement of pupils in kindergarten programs and grades one through three, as provided in A.R.S School plant funds. 3. Capital outlay budget increases as provided in A.R.S Property taxation including the following: (a) (b) (c) (d) The primary tax rates for the school district for the current year and the budget year. The secondary tax rates for maintenance and operation, K-3 and capital overrides for the school district for the current year and the budget year. The secondary tax rates for Class A bonds for the school district for the current year and the budget year. The secondary tax rates for Class B bonds for the school district for the current year and the budget year. E. The budget format shall also contain: 1. A statement identifying proposed pupil-teacher ratios and pupil-staff ratios relating to the provision of special education services for the budget year. 2. A statement identifying the number of full-time equivalent certified employees. 3. If a Governing Board uses A.R.S relating to the adjustment for rapid decline in student count, a statement identifying the actual percent decline in student count and a statement identifying the additional allowable expenditures attributable to using the rapid decline provisions as provided in A.R.S F. The special projects section shall include budgeted expenditures for State special projects, including special adult projects, career education, deficiencies correction fund projects, building renewal fund projects and new school facilities fund projects, as well as such Federal special projects as ESEA title programs, vocational education, Title IV Indian Education and other special projects. G. A school district shall not make expenditures for campaign literature associated with school district or charter school officials. If the Superintendent of Public Instruction determines that a school district has violated this subsection, the Superintendent of Public Instruction may withhold any portion of the school district s apportionment of state aid. H. The budget format shall include an electronic format that shall be submitted for each proposed, adopted and revised budget. LEGAL REFERENCE: A.R.S Pendergast Elementary School District No. 92 Page 62

67 Organizational Section XI. BUDGET IMPLEMENTATION In order to determine if budgeted expenditures are keeping within the adopted budget, a monthly report of expenditures shall be presented to the Board. Variances within budget categories shall be a part of this report. Any over-expenditures in a major subsection of the maintenance and operation budget shall require Board approval. XII. AUDIT REQUIREMENTS The District is required to have its records and financial statements audited by a certified public accountant or independent consultant, subject to the requirements of the Single Audit Act as amended in 1996 and the State Auditor General for internal control procedures. A certified public accountant or independent consultant shall be appointed by the Board pursuant to the Arizona Administrative Code requirement for the procurement of services. Audit fees shall be charged to the appropriate funds as required by law. The completed audit report shall be presented to the Board for examination and discussion. The audit report shall be a public record, and copies shall be filed with the State and other appropriate authorities. FINANCIAL AND COMPLIANCE AUDITS 1. The governing board of a school district which is required to comply with the Single Audit Act as amended in 1996 (P.L ) shall contract for at least annual financial and compliance audits of financial transactions and the accounts subject to the Single Audit Act as amended in 1996 (P.L ) kept by or for the school district. 2 For all audits of this section, the independent certified public accountant shall submit a Uniform System of Financial Records compliance questionnaire to the Auditor General with the applicable audit reports. 3. Contracts for all financial and compliance audits and financial statement audits and the completed audits shall be approved by the Auditor General as provided in A.R.S Contracts for all financial and compliance audits and financial statement audits shall comply with the rules for competitive sealed proposals as prescribed by A.R.S If the school district will incur the cost of financial and compliance audits for the budget year, the governing board of a school district may increase its base support level for the budget year by an amount equal to the amount expended for the district s financial and compliance audits in the year before the current year, increased by the growth rate as prescribed by law, subject to appropriation. In determining the amount Pendergast Elementary School District No. 92 Page 63

68 Organizational Section XII. AUDIT REQUIREMENTS (concl d) FINANCIAL AND COMPLIANCE AUDITS (concl d) expended for the district s financial and compliance audits, the school district shall include only the portion of the audit which must be paid from monies other than Federal monies. The Arizona Department of Education and the Auditor General shall prescribe a method for determining the increase in the base support level and shall include in the maintenance and operation section of the budget format, as provided in A.R.S , a separate line for financial and compliance audit expenditures. LEGAL REFERENCE: A.R.S XIII. BUDGET POLICIES AND PRACTICES A. BUDGET PROCESS The budget process is driven by the District Support Service s mission to promote academic achievements by providing high-quality services and resources for students, staff and the community in order to facilitate an instructional environment of academic excellence. This mission is aligned with the District s mission to provide a quality education to all students. The primary objective of the process is to ensure fair and reasonable allocation of available resources to school buildings and departments. The budget process includes five steps: planning, preparation, approval, revision and management. B. BUDGET PLANNING The first step in the budget cycle is planning. This includes formulating the budget calendar and gathering information from a variety of sources about programmatic needs and priorities. The budget calendar includes the activity, the formal regulation for the activity and the scheduled date to be completed. It is the guide for the budget process. Programmatic priorities may be directed from the Governing Board or Superintendent s Office to be incorporated in the preparation of the budget. C. BUDGET PREPARATION Maintenance & Operation Budget The process of preparing the Maintenance & Operation Budget is described in three stages: 1. Project student enrollment. 2. Estimate revenues. 3. Estimate expenditures. Pendergast Elementary School District No. 92 Page 64

69 Organizational Section XIII. BUDGET POLICIES AND PRACTICES (cont d) C. BUDGET PREPARATION (cont d) Project Student Enrollment The student enrollment projection is one of the most important stages in the process of developing the budget. The student enrollment is the basis used to establish staffing needs and allocate supplies and services to all school sites. This stage begins with the first day of school and continues through the 100 th day of school. A weekly report is generated from the student management system, which includes actual enrollment numbers by school. This report is used to estimate the 40 th and 100 th day ADM, which is used to estimate revenues for the next fiscal year. Estimate Revenues The estimate of revenues begins in October after the 40 th day ADM student count has been calculated and reported to the Arizona Department of Education. The student enrollment projections are used to estimate the revenue control limit and available revenue for the next fiscal year. The available revenue includes the amount of the M&O override and the capital outlay revenue limit to be used for the M&O budget. Other available revenue amounts that are estimated based upon the prior year s expenditures include the budget balance carryforward, excess utilities and career ladder carryforward. This estimate of revenues becomes the working budget limit for expenditures and is continually revised as new information is available. The final estimate is determined in early March when the 100 th day ADM student count is finalized. Pendergast Elementary School District No. 92 has adopted a very conservative approach to budgeting. The strategy is to continually budget less than anticipated growth while staffing at the expected growth rate to allow for positive financial gain. This is also known as the working budget approach. As the enrollment percentages decrease, the District adjusts the growth projection down to keep the strategy intact. This strategy is also used in estimating the budget balance carryforward. The District budgets half of the expected budget balance of the current fiscal year in order to increase the financial gain. This gain can then be used to open new schools, fund increases and sustain adequate operational funding levels. This method is illustrated in the Maintenance & Operation Budget Reconciliation located in the. Estimate Expenditures The next stage in the development process is to estimate expenditures for the next fiscal year. The first objective in this process is to determine the cost to maintain the current service levels. Beginning in November, the current M&O budget is updated for actual salaries, benefits and staffing allocations to determine the baseline amount needed to maintain the current budget. Pendergast Elementary School District No. 92 Page 65

70 Organizational Section XIII. BUDGET POLICIES AND PRACTICES (cont d) C. BUDGET PREPARATION (cont d) The second objective in the process is to determine the required additions or increases to the budget for the next fiscal year. These can include health insurance premium increase, State retirement contribution increase, property liability insurance increase, additional classroom sections, new school openings and professional growth. In January, the District administration meets with the site and department administrators to determine staffing needs and priorities for the next fiscal year. The staffing needs are driven by the student enrollment projections. These needs and priorities are considered by the District administration and incorporated into the budget as necessary. The final objective of this stage is to allocate the remaining amount available in a fair and reasonable manner. The District administration determines from the amount available the percentage that is fair and reasonable for employee salary increases. The other considerations include additional support staff and increases to supplies or services in particular programs. This information is shared with the Pendergast Employer-Employee Relations Committee for salary discussions using the Interest-Based Approach. Discussions may include the use of available funds and the determination of the salary increase percentage. The final product of these stages is the working expenditure budget. After student enrollment projections are finalized, the estimate of revenues and expenditures are balanced to establish the proposed budget limit. This is accomplished by mid-march and is reviewed with the Governing Board in a work-study session. All recommendations created from this session are considered and incorporated into the budget as necessary. The proposed budget is revised as new information is received until it is presented to the Governing Board in June for approval to publish for public review. Capital Budgets The budget development process for capital funds proceeds concurrently with the Maintenance & Operation process described above. The estimate of revenues is based upon student enrollment projections, capital override amounts, levied taxes and bond proceeds as defined by the fund. The process begins in December when the capital planning forms are sent to each school site and department administrator. This includes an allocation that is based upon per-student and department fixed amounts. The direction is to budget within this amount and return the requests to the Business Services Department by January 31. After receiving the planning forms, the Maintenance Services Department reviews the requests and provides a cost estimate for each project. The information is compiled and prioritized based upon health and safety issues and the needs of the District. Also included are continuing items such as lease purchases, payment of debt and land purchase payments. Any projects that were approved in a prior year and may not have been completed are also included, if necessary. Pendergast Elementary School District No. 92 Page 66

71 Organizational Section XIII. BUDGET POLICIES AND PRACTICES (cont d) C. BUDGET PREPARATION (concl d) Each spring, the District updates the five-year capital expenditure plan. All projects requested for the next fiscal year are incorporated into the five-year plan. The projects are prioritized based on health and safety issues, maintenance of facilities and compliance with State and Federal regulations. In April, the five-year plan is presented to the Governing Board for review. The Governing Board approves the next fiscal year s capital expenditure plan in May. The resources available to fund the capital expenditure plan come from a variety of sources. The Unrestricted Capital Fund is primarily funded by a publicly-approved override. Approximately thirty percent of the estimated capital outlay revenue limit is used for unrestricted capital expenditures. The soft capital allocation is based upon the student enrollment projection. Revenues are generated for the Adjacent Ways Fund through property taxes. The District has authorization for bond issues and uses the proceeds primarily for new construction. Other Budgets There are a number of other sources of revenues that supplement the operations of the District. Other sources include Federal and State grants, food service and other special project funds. The process of developing the budget for these funds is completed at the District level. The estimate of revenues and expenditures is based upon prior year s transactions and information gathered about programmatic changes for the next fiscal year. For Federal and State grants, the amount allocated in the previous year is used to estimate revenue if the new allocation is unknown. In addition, an estimate of cash available at year-end is considered for the cash-controlled funds when developing the budget. D. BUDGET APPROVAL Once the proposed budget is prepared, it is presented to the Governing Board for approval to publish in a newspaper of general circulation as required by A.R.S (C). This is completed by mid-june to allow for the publication of the proposed budget and notice of public hearing and board meeting by July 5. After the budget is approved by the Governing Board, it is submitted to the Maricopa County School Superintendent s Office and the Arizona Department of Education. The affidavit of publication of the proposed budget summary is filed with the Arizona Department of Education by August 5. The proposed budget is presented at a public hearing, which is immediately followed by a Governing Board meeting to adopt the budget by July 15. The adopted budget is then submitted to the Maricopa County School Superintendent s Office and Arizona Department of Education. Pendergast Elementary School District No. 92 Page 67

72 Organizational Section XIII. BUDGET POLICIES AND PRACTICES (cont d) E. BUDGET REVISION Budget revisions are allowable any time during the fiscal year as the District deems appropriate. A budget revision is required by December 15 if notification is received from the Superintendent of Public Instruction that the adopted expenditure budget is in excess of the general budget limit and total capital budget limit by $1,000 or more. If notification is received by the District, the adopted budget is revised accordingly and as described by the A.R.S. This revision must be presented at a public hearing which is followed by a Governing Board meeting to adopt it. The notice of public hearing and board meeting must be published by December 5 or at least 10 days before the meeting. By May 15, the adopted budget is revised for the following reasons: under or over estimates of revenues, excess utilities, budget balance carryforward and student growth. At this time, the adopted budget is revised to align with the District s working budget. Any increase realized is allocated to instructional programs. This revision also requires a public hearing, which is followed by a Governing Board meeting to approve it. After each budget revision is approved by the Governing Board, it is submitted to the Maricopa County School Superintendent s Office and the Arizona Department of Education. F. BUDGET MANAGEMENT Another important step in the budget process is management of the budget. The objective of budget management is to monitor expenditures to ensure that they do not exceed budget limits and that they are legal and proper. The District accomplishes this process by monitoring expenditures by department or site, encumbering funds and reporting. The Business Services Department is given the responsibility for monitoring and controlling the expenditure budget limits. The primary way this is done is continuous comparisons of actual expenditures to budgeted allocations by program and function at the District level. The Budget Manager is responsible for verifying availability of funds and the proper account coding of all expenditures in order to ensure against overspending. In addition, the Budget Manager periodically generates budget and expenditure reports to monitor all budget limits. For management purposes, the operating and capital budgets are allocated to individual school sites or departments and are identified by a specific element of the account code. The unit element is used to control school site expenditures. For departments, the course element of the account code is used. The overall expenditure for a specific site or department may not exceed the overall budget amount for the site or department. Each site or department administrator is responsible for monitoring their budget limit and approving the expenditure of funds within their allocation. Pendergast Elementary School District No. 92 Page 68

73 Organizational Section XIII. BUDGET POLICIES AND PRACTICES (cont d) F. BUDGET MANAGEMENT (concl d) Another element of budget control for the capital budgets is the use of a project team. The project team is a committee made up of department directors that monitors the capital plan for the fiscal year to ensure that the projects are completed within budgeted amounts. If there is a discrepancy in costs versus budget, then it is addressed and adjusted accordingly. This committee meets every other week. Another way the District monitors the budget is by the encumbrance of funds. At the beginning of the fiscal year, all salaries and benefits are encumbered in the financial management software in order to report the known future obligations of the budget. Other encumbrance amounts include purchase orders for supplies and services. The reporting of budget and expenditures is an important step in budget management. This is the process by which the budget limits are monitored and controlled. The budget and expenditure report includes the beginning budget, year-to-date expenditures, encumbrances and available budget amounts. At the District level, a monthly budget and expenditure report is given to the Governing Board for review. Any discrepancies are investigated by the Budget Manager and reported as necessary. Through the use of the financial management software, all site and department administrators generate a monthly budget and expenditure report to monitor their budget allocations. The process of monitoring the expenditure budget is continuous throughout the fiscal year and is used to monitor the financial position of the District. The financial status of the District is reviewed and presented to the Governing Board at two intervals during the fiscal year. The first review is completed during the work-study session in the spring when the fiscal year s budget limits are presented. After the fiscal year and encumbrance period has ended, an annual financial report is prepared by the District and presented to the Governing Board by October 15. This report is required to be published in a newspaper of general circulation within the District or County, or mailed to each household in the District by November 15. In addition, the District annually contracts with an independent certified public accounting firm to audit the financial records and prepare a Comprehensive Annual Financial Report (CAFR). This report includes all the required financial statements that reflect the District s financial position as of the end of the fiscal year. After the financial audit is complete, the CAFR is given to the Governing Board and other outside agencies as requested. Pendergast Elementary School District No. 92 Page 69

74 Organizational Section XIII. BUDGET POLICIES AND PRACTICES (concl d) G. LEGAL REQUIREMENTS The Arizona Public School Finance Program includes precise budgetary limits through revenue control limits that have been defined for each school district. Each fiscal year, the base amount per unweighted pupil is adjusted in accordance with the Gross Domestic Product (GDP) price deflator for the previous year, unless the State Legislature prescribes otherwise, and the cost adjustment factor is used in calculating each local district s revenue control limit. Each school district must maintain an annual budget within the revenue control limit. The Legislature has enacted provisions for public school districts to secure additional funds by submitting a request for an override of the revenue control limit through the approval of the community voters. If a district has a tax base or a cash balance, then the district can hold an override election to increase the Maintenance & Operation budget up to fifteen percent of the revenue control limit and ten percent of the K-3 education budget. For the capital outlay revenue limit, there is no limit as long as there is a tax base or a cash balance. Pendergast Elementary School District No. 92 Page 70

75 FINANCIAL SECTION The financial section of the budget includes the following information: I. District Funds II. Major Revenue Sources and Trends III. Governmental Funds Maintenance & Operation Fund Special Revenue Funds Capital Projects Funds Debt Service Fund Pendergast Elementary School District No. 92 Page 71

76 I. DISTRICT FUNDS General Fund - The General Fund accounts for all resources used to finance District maintenance and operation except those required to be accounted for in other funds. It is described as the Maintenance & Operation Fund by Arizona Revised Statutes (A.R.S.) and is budgeted within three subsections titled regular education programs, special education programs and pupil transportation. Special Revenue Funds - The Special Revenue Funds account for the proceeds of specific revenue sources legally restricted to expenditures for specified purposes, and include: Special Projects Fund Food Services Fund Auxiliary Operations Fund Other Special Projects Fund Capital Projects Funds The Capital Projects Funds account for resources to be used for acquiring and improving school sites and acquiring, equipping and improving buildings and attached fixtures, and include: Unrestricted Capital Fund Adjacent Ways Fund Soft Capital Fund Bond Building Fund Building Renewal Fund New School Facilities Fund Other Capital Projects Fund Debt Service Fund - The Debt Service Fund accounts for resources accumulated and used for the payment of general long-term debt principal, interest and related costs. All funds are subject to appropriation. Pendergast Elementary School District No. 92 Page 72

77 II. MAJOR REVENUE SOURCES AND TRENDS School district funding in Arizona is based on average daily membership (ADM) count and the Arizona Department of Education has established a formula to calculate funding. Total weighted student count multiplied by the amount given by the State for each student provides the base support level (BSL) and the base revenue control limit (BRCL) with other allowed adjustments. The transportation support level (TSL) and transportation revenue control limit (TRCL) provide the District the amount for the transportation service to be used for the students. The revenue control limit (RCL) is a controlling factor to determine the expenditure budget for M&O. It is a combination of the base support level revenue control limit and the transportation revenue limit. In addition to the RCL, the Arizona Department of Education also provides funds for capital expenditures, which is based on the calculation of the BRCL, TSL, RCL, capital outlay revenue limit (CORL) and soft capital allocation limit (SCA). Primary property taxes, additional State aid and equalization assistance are used to fund these budget limits in Arizona. Arizona s K-12 education funding formula uses an equalization system to provide funding of the aforementioned limits. Within each of the District s funds, revenue is received from Federal, State, County and/or other local sources. The major revenue sources are discussed as follows. State Equalization Assistance, Aid and Grants $39,660,152 Between fiscal year and fiscal year , the State reported a total statewide spending reduction of $2.2 billion, of which $883.9 million were reductions to K-12 education. The District expects State equalization assistance to continue to decrease as well. Within the Maintenance & Operation Fund, the largest revenue source is derived from State equalization assistance. The goal of the equalization assistance process is to keep property taxes uniform throughout the State. Equalization assistance is defined as the amount of money provided by the State and County to school districts over and above a uniform primary property tax rate, also known as the qualifying tax rate (QTR). If the QTR generates sufficient revenues to fund the budget limits (specifically RCL, CORL and SCA), the District receives no equalization assistance from the State. If the QTR does not generate enough revenue to fund the State-established budget limits, the difference is provided by the State and County through equalization assistance. The District budget includes equalization assistance due to the fact the QTR does not provide full funding of the established budgetary limits. Additional State aid is usually the result of funding assistance for delinquent taxes, as well as funding a portion of the tax rate for homeowners who receive a 35 percent discount from the State on the primary property tax rate. State grants received will see a reduction due to the State reducing districts funding in order to balance the State s budget. State grant funds are provided to the District on a qualifying/entitlement basis. Grant funds consist of specific revenue sources that are legally restricted to expenditures for specified purposes. State grants are budgeted based on estimates provided by the Arizona Department of Education. Pendergast Elementary School District No. 92 Page 73

78 II. MAJOR REVENUE SOURCES AND TRENDS (cont d) Property Taxes $21,938,225 Funds collected through property tax revenue are the second largest revenue source for the District. For fiscal year , the Debt Service Fund is fully funded by property tax revenues. In recent years the District has seen a continual decline in the amount of monies collected due to the downturn in the economy. The District is expecting property tax rates to increase but property assessments to decline. More detailed tax information can be viewed in the Informational Section. *Estimated PROPERTY TAX RATES PER $100 OF ASSESSED VALUATION Budget Year, Current Year and Previous Fiscal Year Fiscal Year Primary Tax Rate Secondary Tax Rate Total Tax Rate _ * $ $ $ ASSESSED AND ESTIMATED ACTUAL VALUE OF PROPERTY Fiscal Years Ended through Full Cash Net Fiscal Assessed Assessed Year Valuation Valuation $ 4,673,395,529 $ 411,048, ,115,982, ,329, ,102,328, ,119,615 Federal Grants and Reimbursements $11,962,843 The District expects to have a decrease in the amount of Federal grants and reimbursements received. The Special Revenue Funds largest funding source is derived from Federal grants and reimbursements. Federal grant funds are provided to the District on a qualifying/entitlement basis. Grant funds consist of specific revenue sources that are legally restricted to expenditures for specified purposes. The Medicaid program and the National School Lunch Program provide reimbursements to the District. The Medicaid Administrative Claiming Program provides reimbursements to the District related to costs associated with employing individuals who assist children in obtaining/accessing Medicaid services. The Medicaid Direct Service Claiming Program reimburses the District for costs resulting from providing direct medical services to program-eligible students. Pendergast Elementary School District No. 92 Page 74

79 II. MAJOR REVENUE SOURCES AND TRENDS (concl d) The National School Lunch Program provides reimbursements to the District that are consistent with the food service operations of the District. Federal grants and reimbursements are budgeted based on estimates provided by the Arizona Department of Education, the pass-through granting agency. Other Revenues In addition to the three major revenue sources discussed above, the District receives interest on investments to support education. The amount budgeted and received each year is dependent upon cash reserves on hand each year. The District also receives County equalization assistance and other budgeted funds to support education. The following table presents the revenue sources and trends for District funds: Highlights of the Budget Revenues Percentage of Percentage Increase/ Final Budget Adopted Budget Adopted Budget (Decrease) Property taxes $ 27,598,297 $ 21,938, % (20.51) % Interest on investments 166,919 20, (88.02) State equalization, aid and grants 45,194,435 39,660, (12.25) County equalization 3,850,383 3,545, (7.91) Federal grants 8,725,598 7,897, (9.49) National School Lunch program 3,831,682 4,065, Other budgeted funds 3,225,077 4,770, Totals $ 92,592,391 $ 81,896, % (11.55) % Pendergast Elementary School District No. 92 Page 75

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81 III. GOVERNMENTAL FUNDS Pendergast Elementary School District No. 92 Page 77

82 FUND FLOWCHART The following flowchart represents the flow of financial information presented by the District: Maintenance & Operation Fund Special Revenue Funds Special Projects Fund Food Services Fund Auxiliary Operations Fund Other Special Projects Fund Departments: District Wide Academic Services Technology Superintendent's Office Business Services Maintenance of Plant Pupil Transportation Human Resources Utilities Career Ladder Non-Instructional Governmental Funds Capital Projects Funds Debt Service Fund Unrestricted Capital Fund Adjacent Ways Fund Soft Capital Fund Bond Building Fund Building Renewal Fund New School Facilities Fund Other Capital Projects Fund Functions: Instruction Support services - students and staff Support services - administration Operation and maintenance of plant services Student transportation services Operation of non-instructional services Facilities acquisition and construction services Judgments against the District Interest, premium and fiscal charges Principal retirement Bond issuance cost Objects: Salaries Employee Benefits Purchased Services Supplies Capital Outlay Other Pendergast Elementary School District No. 92 Page 78

83 SUMMARY OF BUDGETS - ALL GOVERNMENTAL FUND TYPES The Governmental Funds are comprised of the Maintenance & Operation Fund, the Special Revenue Funds, the Capital Projects Funds and the Debt Service Fund. $10,462,940 8,497, , , , $27,340,118 42,640, ,635, ,947, ,777, ,032, ,691, , $56,161,683 $17,987, , Maintenance & Operation Fund Special Revenue Funds Capital Projects Funds Debt Service Fund - Pendergast Elementary School District No. 92 Page 79

84 PENDERGAST ELEMENTARY SCHOOL DISTRICT SUMMARY OF BUDGETS - ALL GOVERNMENTAL FUND TYPES FISCAL YEAR ADOPTED BUDGET Maintenance & Operation Fund Special Revenue Funds Revenues: Local Property taxes $ 10,941,063 $ - Interest on investments - - Food service sales - 861,892 Activities - 95,000 Other local 1,993,378 1,796,125 Intermediate County equalization assistance 3,459,815 - State Equalization assistance/aid and grants 36,817,427 2,049,791 Federal Aid, grants and reimbursements - 11,962,843 Total Revenues 53,211,683 16,765,651 Expenditures: Current Instruction 33,546,551 6,878,651 Support services - students and staff 7,612,440 4,436,844 Support services - administration 6,542, ,829 Operation and maintenance of plant services 6,777, ,209 Student transportation services 1,564,026 24,074 Operation of non-instructional services 119,081 5,715,335 Facilities acquisition and construction services - 40,000 Debt service Interest, premium and fiscal charges - - Principal retirement - - Total Expenditures 56,161,683 17,987,942 Deficiency of revenues over expenditures (2,950,000) (1,222,291) Other financing sources (uses) General obligation bonds issued - - Operating transfers in - 180,000 Operating transfers (out) - (402,893) Total other financing sources (uses) - (222,893) Deficiency of revenues and other financing sources over expenditures and other financing uses (2,950,000) (1,445,184) Fund balances, beginning of year 2,950,000 1,576,129 Fund balances, end of year $ - $ 130,945 Pendergast Elementary School District No. 92 Page 80

85 Capital Debt Total Projects Service Governmental Funds Fund Funds $ 534,222 $ 10,462,940 $ 21,938,225 20,000-20, , ,000 23,736-3,813,239 85,816-3,545, ,934-39,660, ,962,843 1,456,708 10,462,940 81,896, ,926-41,289, ,378-12,591,662 32,000-6,999, ,247-7,648, ,588, ,834,416 25,074,531-25,114,531 52, , , ,127 9,980,000 10,351,127 27,340,118 10,462, ,952,683 (25,883,410) - (30,055,701) 10,965,000-10,965, , (402,893) 10,965,000-10,742,107 (14,918,410) - (19,313,594) 14,918,410-19,444,539 $ - $ - $ 130,945 Pendergast Elementary School District No. 92 Page 81

86 PENDERGAST ELEMENTARY SCHOOL DISTRICT SUMMARY OF BUDGETS - ALL GOVERNMENTAL FUND TYPES FISCAL YEAR ADOPTED BUDGET With Comparative Information for Fiscal Years through Actual Actual Revenues: Local Property taxes $ 15,977,502 $ 19,539,336 Interest on investments 646, ,787 Food service sales 982,384 1,110,693 Activities 56,659 73,085 Other local 1,746,741 1,640,877 Intermediate County equalization assistance 38,167 13,984 State Equalization assistance/aid and grants 51,991,704 55,088,559 Federal Aid, grants and reimbursements 7,078,513 7,489,003 Total Revenues 78,517,874 85,853,324 Expenditures: Current Instruction 35,276,241 38,819,960 Support services - students and staff 8,812,786 10,267,149 Support services - administration 6,304,124 6,491,847 Operation and maintenance of plant services 7,480,747 7,623,064 Student transportation services 1,710,645 1,940,682 Operation of non-instructional services 4,828,930 5,557,064 Facilities acquisition and construction services 8,788,709 7,252,611 Debt service Judgments against the District - - Interest, premium and fiscal charges 2,211,508 2,713,053 Principal retirement 4,770,580 7,843,643 Bond issuance cost 68,300 87,847 Total Expenditures 80,252,570 88,596,920 Deficiency of revenues over expenditures (1,734,696) (2,743,596) Other financing sources (uses) General obligation bonds issued 4,500,000 7,400,000 Premium on sale of bonds 67, ,267 Capital lease agreements - 1,362,294 Operating transfers in 132, ,219 Operating transfers (out) (132,981) (339,219) Total other financing sources (uses) 4,567,864 8,872,561 Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses 2,833,168 6,128,965 Fund balances, beginning of year 7,402,340 10,234,315 Increase (decrease) in reserve for inventory (1,193) 14,378 Fund balances, end of year* $ 10,234,315 $ 16,377,658 * Fund balances were re-stated for prior years due to accrual adjustments. Pendergast Elementary School District No. 92 Page 82

87 Actual Final Adopted Budget $ 22,500,194 $ 27,598,297 $ 21,938, , ,919 20, , , ,892 79,165 95,000 95,000 1,682,675 2,137,734 3,813,239 6,190 3,850,383 3,545,631 49,852,203 45,194,435 39,660,152 8,148,777 12,557,280 11,962,843 83,787,350 92,592,391 81,896,982 40,132,242 46,634,828 41,289,128 11,075,352 14,582,970 12,591,662 7,365,621 7,166,042 6,999,108 7,230,847 8,080,218 7,648,762 1,758,925 1,741,229 1,588,600 5,392,951 5,844,346 5,834,416 16,400,169 14,670,999 25,114, , ,139, , ,349 11,856,492 11,647,090 10,351, , ,629, ,286, ,952,683 (18,842,283) (18,693,729) (30,055,701) 11,000,000 9,278,375 10,965, , , , , ,000 (299,716) (409,824) (402,893) 11,843,108 9,048,551 10,742,107 (6,999,175) (9,645,178) (19,313,594) 16,377,658 9,786,181 19,444,539 (45,329) - - $ 9,333,154 $ 141,003 $ 130,945 Pendergast Elementary School District No. 92 Page 83

88 PENDERGAST ELEMENTARY SCHOOL DISTRICT SUMMARY OF BUDGETS - FUND BALANCES FISCAL YEAR ADOPTED/WORKING BUDGET With Comparative Information for Fiscal Years through % % Actual Actual Growth Actual Growth Maintenance & Operation Working Budget $ 2,654,737 $ 3,175, % $ 183, % Special Revenue 2,866,725 3,358, % 2,242, % Capital Projects 4,408,560 9,004, % 6,305, % Debt Service 304, , % 601, % Pendergast Elementary School District No. 92 Page 84

89 % Adopted/ % Final Budget Growth Working Budget Growth $ % $ 1,895, % 141, % 130, % % - 0.0% % - 0.0% Pendergast Elementary School District No. 92 Page 85

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91 MAINTENANCE & OPERATION FUND BUDGET The Maintenance & Operation Fund (M&O) accounts for all financial resources of the District except those required to be accounted for in another fund. The total adopted budgeted expenditure amount for the M&O Fund is $56,161,683 and the total M&O Working budgeted expenditures is $54,266,683. Pendergast Elementary School District No. 92 Page 87

92 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND with EXPENDITURES BY FUNCTION FISCAL YEAR ADOPTED BUDGET With Comparative Information for Fiscal Years through Actual Actual Actual Instruction $ 29,635,950 $ 33,185,987 $ 33,297,248 Support services - students and staff 5,947,138 7,075,988 7,971,112 Support services - administration 5,777,048 5,962,148 7,046,363 Operation and maintenance of plant services 7,032,656 7,285,710 6,537,902 Student transportation services 1,691,822 1,915,369 1,730,216 Operation of non-instructional services 98, , ,724 Debt service 270, , ,866 Total Expenditures $ 50,453,503 $ 55,803,304 $ 56,994,431 60,000,000 42,640, ,000,000 50,000,000 45,000,000 40,000,000 35,000,000 30,000,000 25,000,000 29,635, ,947, ,777, ,032, ,691, , , ,000,000 15,000,000 10,000,000-5,000, Instruction Support services administration Student transportation services Debt service 1,489, , Support services students and staff Operation and maintenance of plant services Operation of non instructional services Pendergast Elementary School District No. 92 Page 88

93 Final Budget Adopted Budget $ 35,992,465 $ 33,546,551 8,412,165 7,612,440 6,560,787 6,542,279 7,127,218 6,777,306 1,711,096 1,564, , , $ 59,922,812 $ 56,161,683 Pendergast Elementary School District No. 92 Page 89

94 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND with EXPENDITURES BY FUNCTION FISCAL YEAR ADOPTED & WORKING BUDGET RECONCILIATION Adopted Working* Difference Revenues: Local Property taxes $ 10,941,063 $ 10,941,063 $ - Other local 1,993,378 1,993,378 - Intermediate County equalization assistance 3,459,815 3,459,815 - State Equalization assistance/aid 36,817,427 36,817,427 - Total Revenues 53,211,683 53,211,683 - Expenditures: Current Instruction 33,546,551 31,651,551 (1,895,000) Support services - students and staff 7,612,440 7,612,440 - Support services - administration 6,542,279 6,542,279 - Operation and maintenance of plant services 6,777,306 6,777,306 - Student transportation services 1,564,026 1,564,026 - Operation of non-instructional services 119, ,081 - Total Expenditures 56,161,683 54,266,683 (1,895,000) Deficiency of revenues over expenditures (2,950,000) (1,055,000) 1,895,000 Fund balances, beginning of year 2,950,000 2,950,000 - Fund balances, end of year $ - $ 1,895,000 $ 1,895,000 * The Working Budget differs from the Adopted Budget due to reserve of carryforward fund balance to offset costs in future years. The amount of $1,895,000 has been reduced from fund balance and instructional salaries in the Working Budget. Pendergast Elementary School District No. 92 Page 90

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96 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND with EXPENDITURES BY FUNCTION FISCAL YEAR ADOPTED & WORKING BUDGET With Comparative Information for Fiscal Years through Actual Actual Revenues: Local Property taxes $ 8,497,951 $ 9,421,038 Interest on investments 304, ,060 Other local 141, ,912 Intermediate County equalization assistance 23,440 - State Equalization assistance/aid 42,640,472 46,592,579 Total Revenues 51,607,940 56,349,589 Expenditures: Current Instruction 29,635,950 33,185,987 Support services - students and staff 5,947,138 7,075,988 Support services - administration 5,777,048 5,962,148 Operation and maintenance of plant services 7,032,656 7,285,710 Student transportation services 1,691,822 1,915,369 Operation of non-instructional services 98, ,102 Debt service Judgments against the District - - Interest, premium and fiscal charges 270, ,000 Total Expenditures 50,453,503 55,803,304 Excess (deficiency) of revenues over expenditures 1,154, ,285 Fund balances, beginning of year 1,489,511 2,654,737 Increase (decrease) in reserve for inventory 10,789 (25,095) Fund balances, end of year* $ 2,654,737 $ 3,175,927 *Fund balances were re-stated for prior years due to accrual adjustments. Pendergast Elementary School District No. 92 Page 92

97 Actual Final Budget Adopted Budget Working Budget $ 10,519,245 $ 14,401,078 $ 10,941,063 $ 10,941, , , ,186 1,993,378 1,993,378-3,577,006 3,459,815 3,459,815 43,014,848 40,061,032 36,817,427 36,817,427 53,999,024 58,730,302 53,211,683 53,211,683 33,297,248 35,992,465 33,546,551 31,651,551 7,971,112 8,412,165 7,612,440 7,612,440 7,046,363 6,560,787 6,542,279 6,542,279 6,537,902 7,127,218 6,777,306 6,777,306 1,730,216 1,711,096 1,564,026 1,564, , , , , , , ,994,431 59,922,812 56,161,683 54,266,683 (2,995,407) (1,192,510) (2,950,000) (1,055,000) 3,175,927 1,192,510 2,950,000 2,950,000 3, $ 183,723 $ - $ - $ 1,895,000 Pendergast Elementary School District No. 92 Page 93

98 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND with EXPENDITURES BY OBJECT FISCAL YEAR ADOPTED & WORKING BUDGET With Comparative Information for Fiscal Years through Actual Actual Revenues: Local Property taxes $ 8,497,951 $ 9,421,038 Interest on investments 304, ,060 Other local 141, ,912 Intermediate County equalization assistance 23,440 - State Equalization assistance/aid 42,640,472 46,592,579 Total Revenues 51,607,940 56,349,589 Expenditures: Salaries 34,423,798 38,587,478 Employee benefits 9,646,610 10,729,640 Purchased services 3,882,095 3,804,719 Supplies 2,461,164 2,611,995 Other 39,836 69,472 Total Expenditures 50,453,503 55,803,304 Excess (deficiency) of revenues over expenditures 1,154, ,285 Fund balances, beginning of year 1,489,511 2,654,737 Increase (decrease) in reserve for inventory 10,789 (25,095) Fund balances, end of year* $ 2,654,737 $ 3,175,927 *Fund balances were re-stated for prior years due to accrual adjustments. Pendergast Elementary School District No. 92 Page 94

99 Actual Final Budget Adopted Budget Working Budget $ 10,519,245 $ 14,401,078 $ 10,941,063 $ 10,941, , , ,186 1,993,378 1,993, ,577,006 3,459,815 3,459,815 43,014,848 40,061,032 36,817,427 36,817,427 53,999,024 58,730,302 53,211,683 53,211,683 39,148,862 40,800,078 37,109,092 35,214,092 10,927,944 11,345,135 10,198,196 10,198,196 4,135,656 4,780,603 5,952,604 5,952,604 2,723,992 2,860,853 2,763,316 2,763,316 57, , , ,475 56,994,431 59,922,812 56,161,683 54,266,683 (2,995,407) (1,192,510) (2,950,000) (1,055,000) 3,175,927 1,192,510 2,950,000 2,950,000 3, $ 183,723 $ - $ - $ 1,895,000 Pendergast Elementary School District No. 92 Page 95

100 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND with EXPENDITURES BY OBJECT WORKING BUDGET - SCHOOL SUMMARY Pendergast Desert Horizon Westwind Elementary Elementary Primary School unit number Projected number of students Expenditures: Salaries $ 1,338,172 $ 1,990,519 $ 1,773,584 Employee benefits 382, , ,142 Purchased services 14,632 19,861 15,392 Supplies 22,585 33,997 27,969 Other Total Expenditures $ 1,758,109 $ 2,609,240 $ 2,298,737 Percent of total school budgets 4.7% 7.0% 6.2% Percent of total working budget 3.2% 4.8% 4.2% Prior year percentage of working budget 3.7% 5.1% 5.2% Proposition 301 Allocation $ 1,300 $ 1,975 $ 1,900 Pendergast Elementary School District No. 92 Page 96

101 Westwind Villa de Paz Garden Lakes Desert Mirage Copper King Intermediate Elementary Elementary Elementary Elementary $ 1,599,425 $ 1,976,109 $ 2,550,817 $ 1,947,890 $ 2,378, , , , , ,689 18,587 17,973 21,771 18,466 21,793 29,277 30,287 38,976 29,613 38, $ 2,094,450 $ 2,601,059 $ 3,329,230 $ 2,551,060 $ 3,117, % 7.0% 8.9% 6.9% 8.4% 3.9% 4.8% 6.1% 4.7% 5.7% 3.9% 5.0% 6.4% 5.0% 5.7% $ 1,550 $ 1,600 $ 1,950 $ 1,600 $ 1,950 Pendergast Elementary School District No. 92 Page 97

102 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND with EXPENDITURES BY OBJECT WORKING BUDGET - SCHOOL SUMMARY (concl'd) Canyon Breeze Sonoran Sky Rio Vista Elementary Elementary Elementary School unit number Projected number of students Expenditures: Salaries $ 1,933,432 $ 1,716,939 $ 1,811,052 Employee benefits 558, , ,276 Purchased services 20,187 18,877 19,597 Supplies 34,460 31,271 33,600 Other Total Expenditures $ 2,546,745 $ 2,280,445 $ 2,380,175 Percent of total school budgets 6.8% 6.1% 6.4% Percent of total working budget 4.7% 4.2% 4.4% Prior year percentage of working budget 5.0% 4.6% 5.0% Proposition 301 Allocation $ 1,950 $ 1,625 $ 1,875 * Calderwood Alternative School is included in District-Wide. Pendergast Elementary School District No. 92 Page 98

103 Total Sunset Ridge Amberlea District- School Elementary Elementary Wide* Budgets ,036 $ 1,449,727 $ 1,558,699 $ 1,892,196 $ 25,917, , , ,216 7,511,420 16,283 16,647 3,052,087 3,292,153 26,552 27,156 72, , ,450 $ 1,916,405 $ 2,046,041 $ 5,676,999 $ 37,205, % 5.5% 15.3% 100.0% 3.5% 3.8% 10.5% 68.6% 3.9% 3.9% 7.7% 70.0% $ 1,400 $ 1,600 $ 104,461 $ 126,736 Pendergast Elementary School District No. 92 Page 99

104 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL REGULAR EDUCATION PROGRAM Pendergast Desert Horizon Elementary Elementary SCHOOL NUMBER PROJECTED # OF REG ED TEACHERS INSTRUCTION Salaries Certified salaries $ 676,008 $ 1,094,176 Art 48,615 39,203 Music 33,930 58,409 Certified salaries - interventionist - - P.E. 35,715 74,812 Alternative programs - - Professional growth 9,700 9,700 Certified $95 per day 23,400 35,550 Classified salaries (K-3) 26,446 42,154 Classified substitutes/overtime/performance incentive pay 1,587 2,529 Total salaries 855,401 1,356,533 Employee benefits Health benefits 92, ,383 FICA 65, ,775 State retirement 84, ,619 Workers comp 4,876 7,732 Total employee benefits 247, ,509 Purchased services Printing 1,800 1,800 Data lines - - Outdoor education - fees/travel 1,750 2,375 Total purchased services 3,550 4,175 Supplies General - $ ,696 18,404 Discretionary - $100 2,600 3,950 Outdoor education - $25 1,750 2,375 Art - $2.25 1,224 1,926 Music - $ P.E. - $ Reading - $ ,284 Total supplies 19,038 29,437 TOTAL 1000 INSTRUCTION $ 1,125,385 $ 1,779,654 Pendergast Elementary School District No. 92 Page 100

105 Westwind Westwind Villa de Paz Garden Lakes Primary Intermediate Elementary Elementary $ 850,761 $ 839,947 $ 982,851 $ 1,320,561 43,913 33,335 33,335 35, ,556 36,377 54,483 79, ,994 27,481 21,486 37,305 37,959 66,473 76, ,700 9,700 9,700 9,700 34,200 27,900 28,800 35,100 69,000-32,698 34,666 4,140-1,962 2,080 1,154,575 1,127,212 1,237,783 1,616, , , , ,564 88,325 86,232 94, , , , , ,204 6,581 6,425 7,055 9, , , , ,627 1,800 1,800 1,800 1, ,400 1,775 2,825 1,800 4,200 3,575 4,625 16,061 14,104 15,932 20,705 3,800 3,100 3,200 3,900-4,450 1,775 2,825 1,681 1,476 1,667 2, , ,112 1,445 23,970 25,262 24,983 32,727 $ 1,502,416 $ 1,467,612 $ 1,615,821 $ 2,096,265 Pendergast Elementary School District No. 92 Page 101

106 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL REGULAR EDUCATION PROGRAM (Continued) Desert Mirage Copper King Elementary Elementary SCHOOL NUMBER PROJECTED # OF REG ED TEACHERS INSTRUCTION (cont'd) Salaries Certified salaries $ 1,053,607 $ 1,244,328 Art 33,335 33,335 Music 33,335 79,628 Certified salaries - interventionist - - P.E. 82,174 71,712 Alternative programs - - Professional growth 9,700 9,700 Certified $95 per day 28,800 35,100 Classified salaries (K-3) 31,650 37,377 Classified substitutes/overtime/performance incentive pay 1,899 2,243 Total salaries 1,274,500 1,513,423 Employee benefits Health benefits 127, ,627 FICA 97, ,777 State retirement 125, ,072 Workers comp 7,265 8,627 Total employee benefits 358, ,103 Purchased services Printing 1,800 1,800 Data lines - - Outdoor education - fees/travel 2,100 2,625 Total purchased services 3,900 4,425 Supplies General - $ ,287 20,167 Discretionary - $100 3,200 3,900 Outdoor education - $25 2,100 2,625 Art - $2.25 1,600 2,111 Music - $ P.E. - $ Reading - $1.50 1,067 1,407 Total supplies 24,498 31,852 TOTAL 1000 INSTRUCTION $ 1,661,077 $ 1,975,803 Pendergast Elementary School District No. 92 Page 102

107 Canyon Breeze Sonoran Sky Rio Vista Sunset Ridge Amberlea Elementary Elementary Elementary Elementary Elementary $ 1,169,508 $ 915,504 $ 1,110,297 $ 786,749 $ 855,285 33,335 33,335 59,523 43,913 38,261 67,860 52,383 35,715 33,335 41, ,788-21,015 75,671 70,581 67,265 33,930 35, ,700 9,700 9,700 9,700 9,700 35,100 29,250 33,750 25,200 28,800 37,142 28,897 36,338 29,312 30,611 2,229 1,734 2,180 1,759 1,837 1,430,545 1,141,384 1,379, ,898 1,062, , , , , , ,437 87, ,536 73,738 81, , , ,886 94, ,658 8,154 6,506 7,863 5,494 6, , , , , ,378 1,800 1,800 1,800 1,800 1, ,400 2,200 2,575 2,275 1,725 4,200 4,000 4,375 4,075 3,525 18,727 16,276 18,211 14,018 14,577 3,900 3,250 3,750 2,800 3,200 2,400 2,200 2,575 2,275 1,725 1,960 1,703 1,906 1,467 1, ,307 1,136 1, ,017 29,818 25,890 29,195 22,679 23,232 $ 1,879,815 $ 1,505,399 $ 1,806,788 $ 1,272,079 $ 1,392,655 Pendergast Elementary School District No. 92 Page 103

108 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL REGULAR EDUCATION PROGRAM (Continued) District- Wide* TOTAL SCHOOL NUMBER 100 PROJECTED # OF REG ED TEACHERS INSTRUCTION (concl'd) Salaries Certified salaries $ - $ 12,899,582 Art - 509,153 Music - 712,890 Certified salaries - interventionist - 236,764 P.E ,707 Alternative programs 186, ,974 Professional growth - 126,100 Certified $95 per day - 400,950 Classified salaries (K-3) - 436,291 Classified substitutes/overtime/performance incentive pay - 26,179 Total salaries 186,974 16,300,590 Employee benefits Health benefits 26,813 1,689,231 FICA 14,303 1,246,995 State retirement 18,417 1,605,607 Workers comp 1,066 92,913 Total employee benefits 60,599 4,634,746 Purchased services Printing - 23,400 Data lines 84,000 84,000 Outdoor education - fees/travel - 27,025 Total purchased services 84, ,425 Supplies General - $ ,165 Discretionary - $100-44,550 Outdoor education - $25-29,075 Art - $ ,414 Music - $.75-7,471 P.E. - $1.00-9,961 Reading - $ ,945 Total supplies - 342,581 TOTAL 1000 INSTRUCTION $ 331,573 $ 21,412,342 * Calderwood Alternative School is included in District-Wide. Pendergast Elementary School District No. 92 Page 104

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110 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL REGULAR EDUCATION PROGRAM (Continued) Pendergast Desert Horizon Elementary Elementary SCHOOL NUMBER STUDENT SERVICES Salaries Classified - attendance $ 11,002 $ 10,776 Certified - counselors 44,773 44,773 Certified - health - 36,160 Classified - health 25,452 10,596 Total salaries 81, ,305 Employee benefits Health benefits 10,313 16,500 FICA 6,214 7,826 State retirement 8,001 10,077 Workers comp Total employee benefits 24,991 34,986 Purchased services Student records - - Equipment repair Health - printing Health - miscellaneous Total purchased services Supplies Counselors Counselors - subscriptions Health Health - subscriptions Total supplies TOTAL 2100 STUDENT SERVICES $ 107,072 $ 138,347 Pendergast Elementary School District No. 92 Page 106

111 Westwind Westwind Villa de Paz Garden Lakes Primary Intermediate Elementary Elementary $ 10,081 $ 7,452 $ 8,949 $ 20,688 58,518 42,553 59,638 51, ,930-7,026 15,747 10,596 11,573 75,625 65, ,113 83,694 6,188 10,313 12,375 12,375 5,785 5,030 8,730 6,403 7,449 6,477 11,240 8, ,853 22,195 32,995 27, $ 96,464 $ 88,873 $ 148,090 $ 112,319 Pendergast Elementary School District No. 92 Page 107

112 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL REGULAR EDUCATION PROGRAM (Continued) Desert Mirage Copper King Elementary Elementary SCHOOL NUMBER STUDENT SERVICES (cont'd) Salaries Classified - attendance $ 9,681 $ 15,747 Certified - counselors 50,323 51,433 Certified - health - 37,406 Classified - health 27,728 12,080 Total salaries 87, ,666 Employee benefits Health benefits 10,313 16,500 FICA 6,712 8,925 State retirement 8,642 11,492 Workers comp Total employee benefits 26,167 37,582 Purchased services Student records - - Equipment repair Health - printing Health - miscellaneous Total purchased services Supplies Counselors Counselors - subscriptions Health Health - subscriptions Total supplies TOTAL 2100 STUDENT SERVICES $ 114,861 $ 155,358 Pendergast Elementary School District No. 92 Page 108

113 Canyon Breeze Sonoran Sky Rio Vista Sunset Ridge Amberlea Elementary Elementary Elementary Elementary Elementary $ 7,380 $ 8,949 $ 8,562 $ 7,525 $ 8,346 44,773 49,213 42,553 45,883 54, ,224 23,479 5,298 24,663 26,974 78,377 81,641 56,413 78,071 90,083 8,250 10,313 4,125 12,380 14,443 5,996 6,246 4,316 5,972 6,891 7,720 8,042 5,557 7,690 8, ,413 25,066 14,320 26,487 30, $ 101,856 $ 107,699 $ 71,784 $ 105,482 $ 121,744 Pendergast Elementary School District No. 92 Page 109

114 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL REGULAR EDUCATION PROGRAM (Continued) District- Wide* TOTAL SCHOOL NUMBER STUDENT SERVICES (concl'd) Salaries Classified - attendance $ - $ 135,138 Certified - counselors 51, ,062 Certified - health - 108,496 Classified - health - 227,436 Total salaries 51,433 1,163,132 Employee benefits Health benefits 4, ,513 FICA 3,935 88,981 State retirement 5, ,570 Workers comp 293 6,629 Total employee benefits 13, ,693 Purchased services Student records 20,000 20,000 Equipment repair Health - printing - 3,250 Health - miscellaneous Total purchased services 20,000 24,550 Supplies Counselors Counselors - subscriptions Health - 6,476 Health - subscriptions Total supplies - 8,426 TOTAL 2100 STUDENT SERVICES $ 84,852 $ 1,554,801 * Calderwood Alternative School is included in District-Wide. Pendergast Elementary School District No. 92 Page 110

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116 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL REGULAR EDUCATION PROGRAM (Continued) Pendergast Desert Horizon Elementary Elementary SCHOOL NUMBER INSTRUCTION SERVICES Salaries Certified - instructional coach $ 26,118 $ 24,265 Classified - media 16,783 20,265 Total salaries 42,901 44,530 Employee benefits Health benefits 6,188 6,188 FICA 3,282 3,407 State retirement 4,226 4,386 Workers comp Total employee benefits 13,941 14,235 Purchased services Staff development - consultant $75 1,995 2,975 Staff development - conferences $100 2,565 3,825 Staff development - travel $100 2,565 3,825 Media services - equipment repair Total purchased services 7,625 11,125 Supplies Media services Media services - subscriptions Total supplies TOTAL 2200 INSTRUCTION SERVICES $ 65,167 $ 70,590 Pendergast Elementary School District No. 92 Page 112

117 Westwind Westwind Villa de Paz Garden Lakes Primary Intermediate Elementary Elementary $ 32,908 $ - $ - $ - 19,572 19,573 14,566 15,446 52,480 19,573 14,566 15,446 6,188 4,125 4,125 4,125 4,015 1,497 1,114 1,182 5,169 1,928 1,435 1, ,671 7,662 6,757 6,916 2,352 2,828 2,695 2,940 3,636 3,024 3,465 4,185 3,636 3,024 3,465 4, ,124 9,376 10,125 11, $ 78,975 $ 37,311 $ 32,148 $ 34,872 Pendergast Elementary School District No. 92 Page 113

118 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL REGULAR EDUCATION PROGRAM (Continued) Desert Mirage Copper King Elementary Elementary SCHOOL NUMBER INSTRUCTION SERVICES (cont'd) Salaries Certified - instructional coach $ 30,185 $ 22,381 Classified - media 13,991 14,775 Total salaries 44,176 37,156 Employee benefits Health benefits 6,188 6,188 FICA 3,379 2,842 State retirement 4,351 3,660 Workers comp Total employee benefits 14,170 12,902 Purchased services Staff development - consultant $75 2,660 3,325 Staff development - conferences $100 3,420 4,275 Staff development - travel $100 3,420 4,275 Media services - equipment repair Total purchased services 10,000 12,375 Supplies Media services Media services - subscriptions Total supplies TOTAL 2200 INSTRUCTION SERVICES $ 69,046 $ 63,133 Pendergast Elementary School District No. 92 Page 114

119 Canyon Breeze Sonoran Sky Rio Vista Sunset Ridge Amberlea Elementary Elementary Elementary Elementary Elementary $ 20,544 $ 21,108 $ - $ 27,091 $ - 13,659 12,814 14,566 12,814 15,003 34,203 33,922 14,566 39,905 15,003 6,188 6,188 4,125 6,193 4,130 2,617 2,595 1,114 3,053 1,148 3,369 3,341 1,435 3,931 1, ,369 12,317 6,757 13,404 6,842 2,940 2,730 2,800 2,135 2,415 3,780 3,510 3,600 2,745 3,105 3,780 3,510 3,600 2,745 3, ,000 10,250 10,500 8,125 9, $ 58,272 $ 57,189 $ 32,523 $ 62,134 $ 31,670 Pendergast Elementary School District No. 92 Page 115

120 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL REGULAR EDUCATION PROGRAM (Continued) TOTAL SCHOOL NUMBER INSTRUCTION SERVICES (concl'd) Salaries Certified - instructional coach $ 204,600 Classified - media 203,827 Total salaries 408,427 Employee benefits Health benefits 70,139 FICA 31,245 State retirement 40,230 Workers comp 2,329 Total employee benefits 143,943 Purchased services Staff development - consultant $75 34,790 Staff development - conferences $100 45,135 Staff development - travel $100 45,135 Media services - equipment repair 6,500 Total purchased services 131,560 Supplies Media services 6,500 Media services - subscriptions 2,600 Total supplies 9,100 TOTAL 2200 INSTRUCTION SERVICES $ 693,030 Pendergast Elementary School District No. 92 Page 116

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122 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL REGULAR EDUCATION PROGRAM (Continued) Pendergast Desert Horizon Elementary Elementary SCHOOL NUMBER PRINCIPALS / ADMIN OFFICE Salaries Certified $ 149,812 $ 171,484 Classified 43,530 57,752 Classified - overtime/performance incentive pay 1,741 2,310 Total salaries 195, ,546 Employee benefits Health benefits 16,500 16,830 FICA 14,924 17,713 State retirement 19,216 22,807 Workers comp 1,112 1,320 Total employee benefits 51,752 58,670 Purchased Services Principal's office - equipment Promotion - rental Promotion - security Principal's office - travel Principal's office - conference Site - printing 1,360 2,140 Promotion - printing Total purchased services 2,708 3,812 Supplies Principal's office 1,088 1,712 Principal's office - subscriptions Promotion Total supplies 1,193 1,853 Other - principal's office dues Total other TOTAL 2400 PRINCIPAL / ADMIN OFFICE $ 251,336 $ 296,481 Pendergast Elementary School District No. 92 Page 118

123 Westwind Westwind Villa de Paz Garden Lakes Primary Intermediate Elementary Elementary $ 163,217 $ 167,848 $ 159,153 $ 176,777 55,292 51,620 57,360 59,301 2,212 2,065 2,294 2, , , , ,450 16,830 16,830 16,830 16,830 16,885 16,947 16,739 18,241 21,741 21,821 21,553 23,487 1,258 1,263 1,247 1,359 56,714 56,861 56,369 59, ,868 1,640 1,853 2, ,718 4,260 3,525 4,587 1,494 1,312 1,482 1, ,544 1,559 1,623 2, $ 282,297 $ 284,813 $ 280,924 $ 305,678 Pendergast Elementary School District No. 92 Page 119

124 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL REGULAR EDUCATION PROGRAM (Continued) Desert Mirage Copper King Elementary Elementary SCHOOL NUMBER PRINCIPALS / ADMIN OFFICE (cont'd) Salaries Certified $ 163,217 $ 164,319 Classified 58,251 47,051 Classified - overtime/performance incentive pay 2,330 1,882 Total salaries 223, ,252 Employee benefits Health benefits 16,830 16,830 FICA 17,121 16,314 State retirement 22,044 21,005 Workers comp 1,276 1,216 Total employee benefits 57,271 55,365 Purchased Services Principal's office - equipment Promotion - rental Promotion - security Principal's office - travel Principal's office - conference Site - printing 1,778 2,345 Promotion - printing Total purchased services 3,816 4,242 Supplies Principal's office 1,422 1,876 Principal's office - subscriptions Promotion Total supplies 1,604 2,042 Other - principal's office dues Total other TOTAL 2400 PRINCIPAL / ADMIN OFFICE $ 287,089 $ 275,501 Pendergast Elementary School District No. 92 Page 120

125 Canyon Breeze Sonoran Sky Rio Vista Sunset Ridge Amberlea Elementary Elementary Elementary Elementary Elementary $ 164,319 $ 163,217 $ 174,608 $ 148,521 $ 174,608 49,042 51,104 47,810 48,086 49,672 1,962 2,044 1,912 1,923 1, , , , , ,267 16,830 16,830 16,830 16,835 16,835 16,472 16,552 17,161 15,188 17,309 21,209 21,312 22,096 19,555 22,287 1,227 1,233 1,279 1,132 1,290 55,738 55,927 57,366 52,710 57, ,178 1,893 2,118 1,630 1, ,237 3,877 3,973 3,332 3,247 1,742 1,514 1,694 1,304 1, ,926 1,690 1,856 1,449 1, $ 277,824 $ 278,459 $ 288,125 $ 256,621 $ 289,319 Pendergast Elementary School District No. 92 Page 121

126 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL REGULAR EDUCATION PROGRAM (Continued) District- Wide* SCHOOL NUMBER 100 TOTAL 2400 PRINCIPALS / ADMIN OFFICE (concl'd) Salaries Certified $ 66,051 $ 2,207,151 Classified 21, ,567 Classified - overtime/performance incentive pay ,576 Total salaries 88,289 2,932,294 Employee benefits Health benefits 8, ,720 FICA 6, ,320 State retirement 8, ,830 Workers comp ,715 Total employee benefits 24, ,585 Purchased Services Principal's office - equipment - 3,900 Promotion - rental - 4,126 Promotion - security - 4,126 Principal's office - travel - 1,300 Principal's office - conference - 5,850 Site - printing - 24,906 Promotion - printing - 4,126 Total purchased services - 48,334 Supplies Principal's office - 19,922 Principal's office - subscriptions Promotion - 1,375 Total supplies - 21,947 Other - principal's office dues - 7,800 Total other - 7,800 TOTAL 2400 PRINCIPAL / ADMIN OFFICE $ 112,493 $ 3,766,960 * Calderwood Alternative School is included in District-Wide. Pendergast Elementary School District No. 92 Page 122

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128 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL REGULAR EDUCATION PROGRAM (Continued) Pendergast Desert Horizon Elementary Elementary SCHOOL NUMBER PLAYGROUND AIDES/SECURITY Salaries - classified playground $ 8,803 $ 12,415 Total salaries 8,803 12,415 Employee benefits FICA State retirement 867 1,223 Workers comp Total employee benefits 1,590 2,244 Purchased services - - Total purchased services - - TOTAL 2600 PLAYGROUND AIDES/SECURITY 10,393 14,659 TOTAL REGULAR EDUCATION $ 1,559,353 $ 2,299,731 Pendergast Elementary School District No. 92 Page 124

129 Westwind Westwind Villa de Paz Garden Lakes Primary Intermediate Elementary Elementary $ 12,331 $ 11,310 $ 8,834 $ 14,657 12,331 11,310 8,834 14, ,121 1,215 1, , ,228 2,043 1,596 2, ,559 13,353 10,430 17,306 $ 1,974,711 $ 1,891,962 $ 2,087,413 $ 2,566,440 Pendergast Elementary School District No. 92 Page 125

130 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL REGULAR EDUCATION PROGRAM (Continued) Desert Mirage Copper King Elementary Elementary SCHOOL NUMBER PLAYGROUND AIDES/SECURITY (cont'd) Salaries - classified playground $ 11,086 $ 14,605 Total salaries 11,086 14,605 Employee benefits FICA 848 1,117 State retirement 1,092 1,439 Workers comp Total employee benefits 2,003 2,639 Purchased services - - Total purchased services - - TOTAL 2600 PLAYGROUND AIDES/SECURITY 13,089 17,244 TOTAL REGULAR EDUCATION $ 2,145,162 $ 2,487,039 Pendergast Elementary School District No. 92 Page 126

131 Canyon Breeze Sonoran Sky Rio Vista Sunset Ridge Amberlea Elementary Elementary Elementary Elementary Elementary $ 13,260 $ 11,614 $ 12,893 $ 9,174 $ 9,088 13,260 11,614 12,893 9,174 9,088 1, ,306 1,144 1, ,396 2,098 2,329 1,658 1, ,656 13,712 15,222 10,832 10,730 $ 2,333,423 $ 1,962,458 $ 2,214,442 $ 1,707,148 $ 1,846,118 Pendergast Elementary School District No. 92 Page 127

132 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL REGULAR EDUCATION PROGRAM (Concluded) District- Wide* TOTAL SCHOOL NUMBER PLAYGROUND AIDES/SECURITY (concl'd) Salaries - classified playground $ - $ 150,070 Total salaries - 150,070 Employee benefits FICA - 11,478 State retirement - 14,783 Workers comp Total employee benefits - 27,115 Purchased services 55,000 55,000 Total purchased services 55,000 55,000 TOTAL 2600 PLAYGROUND AIDES/SECURITY 55, ,185 TOTAL REGULAR EDUCATION $ 583,918 $ 27,659,318 * Calderwood Alternative School is included in District-Wide. Pendergast Elementary School District No. 92 Page 128

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134 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL SPECIAL EDUCATION PROGRAM Pendergast Desert Horizon Elementary Elementary SCHOOL NUMBER INSTRUCTION Salaries Certified - autism $ - $ - Certified - ED - - Certified - LD 35,435 80,625 Certified - MOMR - - Certified - MD - - Certified - PMD - - Certified - homebound - - Certified - summer ESY - - Classified - summer ESY - - Certified - gifted 25,748 45,797 Certified - substitutes 855 1,710 Certified - aides 14,936 13,977 Certified - English language learner (ELL) 53,954 42,971 Total salaries 130, ,080 Employee benefits Health benefits 14,438 20,625 FICA 10,015 14,158 State retirement 12,896 18,231 Workers comp 747 1,055 Total employee benefits 38,096 54,069 Supplies Tuition paid to private schools - Pendergast & EDP - - Tuition paid to private schools - other - - Rental of Union Facility - - General / discretionary General Speech Gifted Total supplies 950 1,100 TOTAL 1000 INSTRUCTION $ 169,974 $ 240,249 Pendergast Elementary School District No. 92 Page 130

135 Westwind Westwind Villa de Paz Garden Lakes Primary Intermediate Elementary Elementary $ - $ - $ - $ ,966 74,422 78,406 76, , , , ,292 15,438 18,326 31,291 1,710 1,710 4,275 5,985 16,443 13, , ,791 39,203 36,377-38, , , , ,301 18,150 18,975 59,813 72,188 12,516 10,836 28,275 38,809 15,975 13,952 36,406 49, ,107 2,892 47,573 44, , , ,300 1, ,150 2,450 $ 212,107 $ 187,198 $ 498,356 $ 673,609 Pendergast Elementary School District No. 92 Page 131

136 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL SPECIAL EDUCATION PROGRAM (Continued) Desert Mirage Copper King Elementary Elementary SCHOOL NUMBER INSTRUCTION (cont'd) Salaries Certified - autism $ - $ 69,050 Certified - ED - - Certified - LD 67,370 33,335 Certified - MOMR - 44,775 Certified - MD - 30,140 Certified - PMD 83,051 - Certified - homebound - - Certified - summer ESY - - Classified - summer ESY - - Certified - gifted 43,815 18,660 Certified - substitutes 3,420 4,275 Certified - aides 53, ,959 Certified - English language learner (ELL) 42,971 45,797 Total salaries 294, ,991 Employee Benefits Health benefits 41,250 55,688 FICA 22,506 30,905 State retirement 28,979 39,793 Workers comp 1,677 2,303 Total employee benefits 94, ,689 Supplies Tuition paid to private schools - Pendergast & EDP - - Tuition paid to private schools - other - - Rental of Union Facility - - General / discretionary General 1,200 1,700 Speech Gifted Total supplies 2,000 2,750 TOTAL 1000 INSTRUCTION $ 390,608 $ 535,430 Pendergast Elementary School District No. 92 Page 132

137 Canyon Breeze Sonoran Sky Rio Vista Sunset Ridge Amberlea Elementary Elementary Elementary Elementary Elementary $ - $ - $ - $ - $ , , ,712 79, ,959 16,668 29,113 25,748 20, ,710-1,710 1,710 51, ,753 41,804 15, ,263 39,975 35,343 42, , , , , ,339 20,625 41,251 18,563 18,568 14,443 9,433 16,801 8,483 11,303 10,965 12,146 21,631 10,923 14,553 14, , ,907 80,934 38,601 45,266 40, , ,100 2, $ 167,314 $ 302,697 $ 150,443 $ 193,967 $ 184,633 Pendergast Elementary School District No. 92 Page 133

138 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL SPECIAL EDUCATION PROGRAM (Continued) District-Wide* TOTAL SCHOOL NUMBER INSTRUCTION (concl'd) Salaries Certified - autism $ - $ 69,050 Certified - ED - 77,219 Certified - LD 18, ,368 Certified - MOMR - 317,620 Certified - MD - 30,140 Certified - PMD - 129,746 Certified - homebound 50,000 50,000 Certified - summer ESY 7,500 7,500 Classified - summer ESY 7,500 7,500 Certified - gifted - 339,323 Certified - substitutes - 29,925 Certified - aides 11, ,490 Certified - English language learner (ELL) - 434,144 Total salaries 95,760 3,037,025 Employee benefits Health benefits 165, ,232 FICA 7, ,331 State retirement 9, ,006 Workers comp ,311 Total employee benefits 182,960 1,128,880 Supplies Tuition paid to private schools - Pendergast & EDP 1,811,420 1,811,420 Tuition paid to private schools - other 50,000 50,000 Rental of Union Facility 176, ,240 General / discretionary - 5,600 General - 11,200 Speech - 1,300 Gifted - 1,300 Total supplies 2,037,660 2,057,060 TOTAL 1000 INSTRUCTION $ 2,316,380 $ 6,222,965 * Calderwood Alternative School is included in District-Wide. Pendergast Elementary School District No. 92 Page 134

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140 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL SPECIAL EDUCATION PROGRAM (Continued) Pendergast Desert Horizon Elementary Elementary SCHOOL NUMBER STUDENT SERVICES Salaries Certified - OT / COTA $ - $ - Certified - case manager - - Certified - psychologists - - Certified - speech 11,427 45,710 Certified - summer evaluations addenda - - Certified - behavior inclusion / assistive tech - - Certified - case manager addenda - - Certified - admin - - Certified - office - - Certified - OT / bonus - - Certified - COACH - - Total salaries 11,427 45,710 Employee benefits Health benefits - - FICA 874 3,497 State retirement 1,126 4,502 Workers comp Total employee benefits 2,065 8,260 Purchased services OT / PT contracted - - Visual impairment contracted - - Speech contracted - - Travel - - Training - - Conferences - - Repairs - - Printing - - Total purchased services - - Supplies General - - Supplies - psychologist - - Supplies - speech - - Testing materials - psychologist - - OT / PT supplies - - Total supplies - - TOTAL 2100 STUDENT SERVICES 13,492 53,970 TOTAL SPECIAL EDUCATION $ 183,466 $ 294,219 Pendergast Elementary School District No. 92 Page 136

141 Westwind Westwind Villa de Paz Garden Lakes Primary Intermediate Elementary Elementary $ - $ - $ - $ , , , , , ,788 8, , , , , ,891 $ 308,736 $ 187,198 $ 498,356 $ 747,500 Pendergast Elementary School District No. 92 Page 137

142 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL SPECIAL EDUCATION PROGRAM (Continued) Desert Mirage Copper King Elementary Elementary SCHOOL NUMBER STUDENT SERVICES (cont'd) Salaries Certified - OT / COTA $ - $ - Certified - case manager - - Certified - psychologists - - Certified - speech - 67,349 Certified - summer evaluations addenda - - Certified - behavior inclusion / assistive tech - - Certified - case manager addenda - - Certified - admin - - Certified - office - - Certified - OT / bonus - - Certified - COACH - - Total salaries - 67,349 Employee Benefits Health benefits - - FICA - 5,152 State retirement - 6,634 Workers comp Total employee benefits - 12,170 Purchased services OT / PT contracted - - Visual impairment contracted - - Speech contracted - - Travel - - Training - - Conferences - - Repairs - - Printing - - Total purchased services - - Supplies General - - Supplies - psychologist - - Supplies - speech - - Testing materials - psychologist - - OT / PT supplies - - Total supplies - - TOTAL 2100 STUDENT SERVICES - 79,519 TOTAL SPECIAL EDUCATION $ 390,608 $ 614,949 Pendergast Elementary School District No. 92 Page 138

143 Canyon Breeze Sonoran Sky Rio Vista Sunset Ridge Amberlea Elementary Elementary Elementary Elementary Elementary $ - $ - $ - $ - $ , , , , , , $ 198,032 $ 302,697 $ 150,443 $ 193,967 $ 184,633 Pendergast Elementary School District No. 92 Page 139

144 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL SPECIAL EDUCATION PROGRAM (Concluded) District- Wide* TOTAL SCHOOL NUMBER STUDENT SERVICES (concl'd) Salaries Certified - OT / COTA $ 153,347 $ 153,347 Certified - case manager 68,342 68,342 Certified - psychologists 603, ,507 Certified - speech - 294,926 Certified - summer evaluations addenda 15,500 15,500 Certified - behavior inclusion / assistive tech 162, ,620 Certified - case manager addenda 39,000 39,000 Certified - admin 260, ,586 Certified - office 110, ,727 Certified - OT / bonus 1,107 1,107 Certified - COACH 55,000 55,000 Total salaries 1,469,736 1,764,662 Employee benefits Health benefits 127, ,877 FICA 106, ,890 State retirement 136, ,960 Workers comp 7,923 9,604 Total employee benefits 379, ,331 Purchased services OT / PT contracted 152, ,427 Visual impairment contracted 8,500 8,500 Speech contracted 639, ,000 Travel 5,000 5,000 Training 12,500 12,500 Conferences 40,000 40,000 Repairs 13,000 13,000 Printing 5,000 5,000 Total purchased services 875, ,427 Supplies General 11,000 11,000 Supplies - psychologist 10,000 10,000 Supplies - speech 12,500 12,500 Testing materials - psychologist 15,000 15,000 OT / PT supplies 4,000 4,000 Total supplies 52,500 52,500 TOTAL 2100 STUDENT SERVICES 2,776,701 3,124,920 TOTAL SPECIAL EDUCATION $ 5,093,081 $ 9,347,885 * Calderwood Alternative School is included in District-Wide. Pendergast Elementary School District No. 92 Page 140

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146 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL INTERSCHOLASTIC PROGRAM AND TOTAL SCHOOL BUDGETS Pendergast Desert Horizon Elementary Elementary SCHOOL NUMBER INTERSCHOLASTICS-600 Salaries - music $ 12,400 $ 12,400 Total salaries 12,400 12,400 Employee benefits FICA State retirement 1,222 1,222 Workers comp Total employee benefits 2,240 2,240 Purchased services Total purchased services Supplies Total supplies Other - fees Total other TOTAL INTERSCHOLASTICS 15,290 15,290 TOTAL SCHOOL BUDGETS $ 1,758,109 $ 2,609,240 Pendergast Elementary School District No. 92 Page 142

147 Westwind Westwind Villa de Paz Garden Lakes Primary Intermediate Elementary Elementary $ 12,400 $ 12,400 $ 12,400 $ 12,400 12,400 12,400 12,400 12, ,222 1,222 1,222 1, ,240 2,240 2,240 2, ,290 15,290 15,290 15,290 $ 2,298,737 $ 2,094,450 $ 2,601,059 $ 3,329,230 Pendergast Elementary School District No. 92 Page 143

148 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL INTERSCHOLASTIC PROGRAM AND TOTAL SCHOOL BUDGETS (Continued) Desert Mirage Copper King Elementary Elementary SCHOOL NUMBER INTERSCHOLASTICS-600 (cont'd) Salaries - music $ 12,400 $ 12,400 Total salaries 12,400 12,400 Employee benefits FICA State retirement 1,222 1,222 Workers comp Total employee benefits 2,240 2,240 Purchased services Total purchased services Supplies Total supplies Other - fees Total other TOTAL INTERSCHOLASTICS 15,290 15,290 TOTAL SCHOOL BUDGETS $ 2,551,060 $ 3,117,278 Pendergast Elementary School District No. 92 Page 144

149 Canyon Breeze Sonoran Sky Rio Vista Sunset Ridge Amberlea Elementary Elementary Elementary Elementary Elementary $ 12,400 $ 12,400 $ 12,400 $ 12,400 $ 12,400 12,400 12,400 12,400 12,400 12, ,222 1,222 1,222 1,222 1, ,240 2,240 2,240 2,240 2, ,290 15,290 15,290 15,290 15,290 $ 2,546,745 $ 2,280,445 $ 2,380,175 $ 1,916,405 $ 2,046,041 Pendergast Elementary School District No. 92 Page 145

150 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - SCHOOL DETAIL INTERSCHOLASTIC PROGRAM AND TOTAL SCHOOL BUDGETS (Concluded) District- Wide* TOTAL SCHOOL NUMBER 100 INTERSCHOLASTICS-600 (concl'd) Salaries - music $ - $ 161,200 Total salaries - 161,200 Employee benefits FICA - 12,324 State retirement - 15,886 Workers comp Total employee benefits - 29,120 Purchased services - 5,200 Total purchased services - 5,200 Supplies - 2,600 Total supplies - 2,600 Other - fees Total other TOTAL INTERSCHOLASTICS - 198,770 TOTAL SCHOOL BUDGETS $ 5,676,999 $ 37,205,973 * Calderwood Alternative School is included in District-Wide. Pendergast Elementary School District No. 92 Page 146

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152 Academic Services Mission Statement To provide all children with a wholesome educational experience through high-quality teaching. Goal Ensure all students have the necessary skills for secondary education Pendergast Elementary School District No. 92 Page 148

153 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - DEPARTMENT DETAIL ACADEMIC SERVICES (501) - REGULAR EDUCATION PROGRAM Support Staff ACADEMIC SERVICES 2200 Salaries Certified $ 95,453 Classified 160,967 Classified - overtime 3,846 Total salaries 260,266 Employee benefits Health benefits 27,509 FICA 19,910 State retirement 25,636 Workers comp 1,484 Total employee benefits 74,539 Purchased services Education 49,982 Curriculum mapping 30,000 Conferences 25,000 Kids at Hope/Boys & Girls Town 80,000 In-service consultants 20,000 Testing services 10,000 Repair and maintenance services 500 Printing 9,715 Travel 13,000 Total purchased services 238,197 Supplies General 5,500 Subscriptions 1,000 Testing 10,000 Total supplies 16,500 Other Dues/fee 10,500 Total other 10,500 TOTAL ACADEMIC SERVICES $ 600,002 Pendergast Elementary School District No. 92 Page 149

154 Career Ladder Mission Statement The mission of the District s Career Ladder Program is to encourage students and educators to be more effective and successful by providing educators with professional development opportunities, support and compensation based on student achievement, instructional performance and instructional leadership activities. Goals Improve individual learning through professional development opportunities Award for excelling in performance results Pendergast Elementary School District No. 92 Page 150

155 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - DEPARTMENT DETAIL CAREER LADDER - REGULAR EDUCATION PROGRAM Support Instruction Staff CAREER LADDER Total Salaries Certified $ 1,400,000 $ 740,804 $ 2,140,804 Certified - substitutes - 5,000 5,000 Certified - director - 64,090 64,090 Classified - secretary - 30,317 30,317 Reserve 317, ,876 Total salaries 1,717, ,211 2,558,087 Employee benefits Health benefits - 60,556 60,556 FICA 107,100 58, ,933 State retirement 137,900 82, ,661 Workers comp 7,980 3,588 11,568 Total employee benefits 252, , ,718 Purchased services Conferences - 36,700 36,700 Printing - 2,300 2,300 Travel - 3,000 3,000 Total purchased services - 42,000 42,000 Supplies General - 1,000 1,000 Total supplies - 1,000 1,000 Other - dues and fees - 11,000 11,000 Total other - 11,000 11,000 TOTAL CAREER LADDER $ 1,970,856 $ 1,099,949 $ 3,070,805 Pendergast Elementary School District No. 92 Page 151

156 Technology Mission Statement To provide solid and reliable technology to the students and staff of the Pendergast School District for achieving student academic excellence through the use of technology. Goals To provide a solid and reliable technology To provide effective and responsive communication and support Provide a best-in-class technical support staff for strong leadership To provide the best technology for student achievement Pendergast Elementary School District No. 92 Page 152

157 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - DEPARTMENT DETAIL TECHNOLOGY - REGULAR EDUCATION PROGRAM Support Staff Central Services Total TECHNOLOGY Salaries Classified - technology $ 129,375 $ 330,174 $ 459,549 Classified - technology overtime 1,294 3,302 $ 4,596 Total salaries 130, , ,145 Employee benefits Health benefits 16,500 24,750 41,250 FICA 9,996 25,511 35,507 State retirement 12,871 32,847 45,718 Workers comp 6,403 16,340 22,743 Total employee benefits 45,770 99, ,218 Purchased services Professional - 9,500 9,500 Conferences - 4,000 4,000 Software maintenance 113,000 62, ,000 Rentals 1,000-1,000 Travel - 6,000 6,000 Other Total purchased services 114,500 81, ,000 Supplies General Subscriptions - 1,000 1,000 Total supplies - 1,500 1,500 Other - dues and fees - 1,000 1,000 Total other - 1,000 1,000 TOTAL TECHNOLOGY $ 290,939 $ 516,924 $ 807,863 Pendergast Elementary School District No. 92 Page 153

158 Superintendent s Office Mission Statement The Superintendent will ensure the development of procedures for implementation of policies adopted by the Governing Board. Goals Ensure approved policies and procedures are implemented throughout the District Ensure progress to achieve established goals is made Pendergast Elementary School District No. 92 Page 154

159 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - DEPARTMENT DETAIL SUPERINTENDENT - REGULAR EDUCATION PROGRAM Central Support SUPERINTENDENT'S OFFICE 2300 Salaries Certified - administrative $ 312,119 Classified 81,666 Classified - substitutes/ot/performance incentive pay 2,042 Total salaries 395,827 Employee benefits Health benefits 25,300 FICA 30,281 State retirement 30,001 Workers comp 2,256 Total employee benefits 87,838 Purchased services Professional 92,168 Legal services 21,895 Audit fees 34,000 Conferences 10,000 Repair and maintenance services 2,000 Printing 5,500 Travel 20,000 Total purchased services 185,563 Supplies General 5,200 Subscriptions 2,500 Total supplies 7,700 Other - dues and fees 32,000 Total other 32,000 TOTAL SUPERINTENDENT'S OFFICE $ 708,928 Pendergast Elementary School District No. 92 Page 155

160 Business Services Mission Statement Business Services is responsible for managing the overall financial operations of the District which includes: managing internal controls, creating and presenting financial reports to internal and external parties, ensuring that the official accounting records of the District are accurate and safeguarding the assets of the District to minimize risk of financial loss. Goals The Department s primary goal is to issue timely and accurate financial reporting. The Department also ensures that accounts payable and payroll transactions are handled in an accurate and efficient manner. Pendergast Elementary School District No. 92 Page 156

161 Central Services BUSINESS SERVICES 2500 Salaries Classified $ 644,301 Classified - substitutes/ot/performance incentive pay 6,443 Total salaries 650,744 Employee benefits Health benefits 70,113 FICA 49,782 State retirement 64,098 Workers comp 11,447 Total employee benefits 195,440 Purchased services General 50,662 Conferences 3,000 Repair and maintenance services 23,500 Printing 2,000 Travel 5,000 Total purchased services 84,162 Supplies General 4,000 Subscriptions 200 Total supplies 4,200 Other - dues and fees 500 Total benefits 500 TOTAL BUSINESS SERVICES $ 935,046 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - DEPARTMENT DETAIL BUSINESS SERVICES - REGULAR EDUCATION PROGRAM Pendergast Elementary School District No. 92 Page 157

162 Maintenance of Plant Mission Statement The Maintenance Department is committed to achieving excellence in the quality of its facilities and services to its customers. Goals Provide a safe, healthy, secure environment for learning. Pendergast Elementary School District No. 92 Page 158

163 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - DEPARTMENT DETAIL MAINTENANCE OF PLANT - REGULAR EDUCATION PROGRAM Maintenance Nonof Plant Instruction MAINTENANCE OF PLANT Total Salaries Classified - office $ 95,448 $ - $ 95,448 Classified - maintenance 309, ,355 Classified - custodians 747, ,220 Classified - general helper 703, ,608 Classified - grounds 207, ,001 Classified - security 48,769-48,769 Classified - substitutes/ot/performance incentive pay 39,519-39,519 Non-Instructional - 81,672 81,672 Total salaries 2,150,920 81,672 2,232,592 Employee benefits Health benefits 311, ,441 FICA 164, ,545 State retirement 211, ,866 Workers comp 105, ,395 Non-instructional benefits - 16,079 16,079 Total employee benefits 793,247 16, ,326 Purchased services Conferences Grounds - care and upkeep 5,000-5,000 PM maintenance services 250, ,000 Repair and maintenance services 50,000-50,000 Rentals 10,000-10,000 Other services 25,000-25,000 Other purchased property services 1,000-1,000 Vehicle maintenance 10,000-10,000 Travel Total purchased services 352, ,250 Supplies General Maintenance 100, ,000 Grounds - care and upkeep 25,000-25,000 Non-instructional - 13,673 13,673 Custodial 100, ,000 Vehicle maintenance 35,000-35,000 Total supplies 260,500 13, ,173 Other - dues and fees 1,000-1,000 Total other 1,000-1,000 TOTAL MAINTENANCE OF PLANT $ 3,557,917 $ 111,424 $ 3,669,341 Pendergast Elementary School District No. 92 Page 159

164 Pupil Transportation Mission Statement To ensure students are transported safely to and from school and extracurricular activities. Goals Ensure students arrive at the designated area safely Provide improved customer service to student and parents Pendergast Elementary School District No. 92 Page 160

165 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - DEPARTMENT DETAIL PUPIL TRANSPORTATION - REGULAR EDUCATION PROGRAM Transportation PUPIL TRANSPORTATION 2700 Salaries Classified - office $ 150,964 Classified - bus drivers 449,463 Classified - bus aids 127,807 Classified - mechanics 81,198 Classified - substitutes/ot/performance incentive pay 24,283 Classified - field trips/summer 5,000 Total salaries 838,715 Employee benefits Health benefits 179,440 FICA 64,162 State retirement 82,613 Workers comp 41,097 Total employee benefits 367,312 Purchased services Training 14,000 Professional 22,000 Conferences 2,000 Repair and maintenance services 25,000 Rentals 500 Other services 2,500 Travel 5,000 Contracted services/outdoor education 10,000 Total purchased services 81,000 Supplies General 1,000 Fuel 175,000 Mechanic 100,000 Total supplies 276,000 Other - dues and fees 1,000 Total other 1,000 TOTAL PUPIL TRANSPORTATION $ 1,564,027 Pendergast Elementary School District No. 92 Page 161

166 Human Resources Mission Statement The Department of Human Resources ensures that the best candidates are recruited and retained for all District positions and that the District is in compliance with all Federal, State and local laws. Goals Recruit the best candidate for all positions Comply with all local, State and Federal laws Pendergast Elementary School District No. 92 Page 162

167 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - DEPARTMENT DETAIL HUMAN RESOURCES - REGULAR EDUCATION PROGRAM Central Services HUMAN RESOURCES 2500 Salaries Administrative $ 110,650 Classified 198,004 Classified - overtime/bonus 4,950 Total salaries 313,604 Employee benefits Health benefits 23,008 FICA 23,991 State retirement 30,890 Workers comp 1,788 Total employee benefits 79,677 Purchased services Professional 32,000 Conferences 2,500 Repair and maintenance services 500 Rentals 2,000 Advertising 15,000 Printing 15,000 Travel 30,000 Other 500 Total purchased services 97,500 Supplies General 4,000 Subscriptions 1,500 Total supplies 5,500 Other - dues and fees 1,000 Total other 1,000 TOTAL HUMAN RESOURCES $ 497,281 Pendergast Elementary School District No. 92 Page 163

168 Utilities & District-Wide Mission Statement Ensure the District is operating effectively and efficiently. Goals Research ways to reduce necessary and frequent utility expenditures Pendergast Elementary School District No. 92 Page 164

169 PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND PROGRAM EXPENDITURES BY FUNCTION AND OBJECT WORKING BUDGET - DEPARTMENT DETAIL UTILITIES & DISTRICT-WIDE - REGULAR EDUCATION PROGRAM Maintenance of Plant UTILITIES AND DISTRICT-WIDE 2600 Purchased services Water $ 315,000 Disposal 147,000 Telephone 208,362 Total purchased services 670,362 Supplies Gas 120,000 Electricity 1,600,000 Total supplies 1,720,000 Other Copiers 65,000 Postage 39,498 Property insurance 439,602 Total other 544,100 TOTAL UTILITIES AND DISTRICT-WIDE $ 2,934,462 TOTAL DEPARTMENT BUDGETS $ 14,787,755 TOTAL SCHOOLS AND DEPARTMENT MAINTENANCE AND OPERATION FUND BUDGET* $ 51,993,728 *This amount differs from the Working Budget due to a reduction in department budgets for a proposed reduction in State funding and reduced student counts. Pendergast Elementary School District No. 92 Page 165

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171 PENDERGAST ELEMENTARY SCHOOL DISTRICT SPECIAL REVENUE FUNDS BUDGET The Special Revenue Funds account for the proceeds of specific revenue sources legally restricted to expenditures for specified purposes and include: school plant, special projects, auxiliary operations, food services, civic center, community school, litigation recovery, gifts and donations, fingerprinting, school opening, insurance proceeds, textbooks, indirect costs, unemployment insurance, classroom site, extracurricular activities fees tax credit, grants and gifts to teachers, insurance refund, joint technological education, intergovernmental agreement, municipality grants, structured English immersion and compensatory instruction. Revenues $16,765,651 $2,753,017 $2,049,791 $11,962,843 Local Revenue State Aid and Grants Federal Grants and Reimbursements Expenses $17,987,942 $468,209 $424,829 $24,074 $5,715,335 $40,000 $4,436,844 Instruction Support services students and staff Support services administration Operation and maintenance of plant services Student transportation services Operation of non instructional services Facilities acquisition and construction services $6,878,651 Pendergast Elementary School District No. 92 Page 167

172 PENDERGAST ELEMENTARY SCHOOL DISTRICT SPECIAL REVENUE FUNDS with EXPENDITURES BY FUNCTION For Fiscal Year with Comparative Information for Fiscal Years through Actual Actual Revenues: Local Interest on investments $ 73,972 $ 102,969 Food service sales 982,384 1,110,693 Activities 56,659 73,085 Other local 1,511,823 1,508,965 County Aid 13,195 13,984 State Aid 3,964,835 4,851,769 Grants 384, ,594 Other 342, ,368 Federal Grants 3,643,633 3,888,818 Reimbursements 3,434,880 3,600,185 Total Revenues 14,408,831 15,830,430 Expenditures: Current Instruction 5,640,291 5,633,973 Support services - students and staff 2,865,648 3,191,161 Support services - administration 527, ,699 Operation and maintenance of plant services 448, ,354 Student transportation services 18,823 25,313 Operation of non-instructional services 4,730,041 5,448,962 Facilities acquisition and construction services 319, ,907 Debt Service Principal retirement 45,317 - Interest, premium and fiscal charges 1,842 - Total Expenditures 14,596,939 15,378,369 Excess (deficiency) of revenues over expenditures (188,108) 452,061 Other financing sources (uses) Operating transfers in 91, ,660 Operating transfers (out) (91,128) (117,660) Total other financing sources (uses) - - Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses (188,108) 452,061 Fund balances, beginning of year 3,066,815 2,866,725 Increase (decrease) in reserve for inventory (11,982) 39,473 Fund balances, end of year* $ 2,866,725 $ 3,358,259 *Fund balances were re-stated for prior years due to accrual adjustments. Pendergast Elementary School District No. 92 Page 168

173 Actual Final Budget Adopted Budget $ 73,823 $ - $ - 946, , ,892 79,165 95,000 95,000 1,333,058 1,422,812 1,796,125 6, ,932,267 3,259,092 1,696, , , , , ,263,100 8,725,598 7,897,394 3,885,677 3,831,682 4,065,449 15,391,164 18,750,148 16,765,651 6,834,994 9,444,547 6,878,651 3,104,240 5,631,927 4,436, , , , , , ,209 28,709 29,133 24,074 5,283,227 5,724,265 5,715, ,701 40,000 40, ,458,074 21,959,907 17,987,942 (1,066,910) (3,209,759) (1,222,291) 110, , ,000 (110,735) (409,824) (402,893) - (229,824) (222,893) (1,066,910) (3,439,583) (1,445,184) 3,358,259 3,580,586 1,576,129 (48,532) - - $ 2,242,817 $ 141,003 $ 130,945 Pendergast Elementary School District No. 92 Page 169

174 PENDERGAST ELEMENTARY SCHOOL DISTRICT SPECIAL REVENUE FUNDS with EXPENDITURES BY OBJECT For Fiscal Year with Comparative Information for Fiscal Years through Actual Actual Revenues: Local Interest on investments $ 73,972 $ 102,969 Food service sales 982,384 1,110,693 Activities 56,659 73,085 Other local 1,511,823 1,508,965 County Aid 13,195 13,984 State Aid 3,964,835 4,851,769 Grants 384, ,594 Other 342, ,368 Federal Grants 3,643,633 3,888,818 Reimbursements 3,434,880 3,600,185 Total Revenues 14,408,831 15,830,430 Expenditures: Salaries 7,142,862 8,237,664 Employee benefits 1,782,704 1,558,053 Purchased services 4,119,972 4,432,198 Supplies 892, ,341 Capital outlay 639, ,684 Other 19,216 32,429 Total Expenditures 14,596,939 15,378,369 Excess (deficiency) of revenues over expenditures (188,108) 452,061 Other financing sources (uses) Operating transfers in 91, ,660 Operating transfers (out) (91,128) (117,660) Total other financing sources (uses) - - Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses (188,108) 452,061 Fund balances, beginning of year 3,066,815 2,866,725 Increase (decrease) in reserve for inventory (11,982) 39,473 Fund balances, end of year* $ 2,866,725 $ 3,358,259 *Fund balances were re-stated for prior years due to accrual adjustments. Pendergast Elementary School District No. 92 Page 170

175 Actual Final Budget Adopted Budget $ 73,823 $ - $ - 946, , ,892 79,165 95,000 95,000 1,333,058 1,422,812 1,796,125 6, ,932,267 3,259,092 1,696, , , , , ,263,100 8,725,598 7,897,394 3,885,677 3,831,682 4,065,449 15,391,164 18,750,148 16,765,651 8,434,807 8,822,676 6,393,666 1,838,722 2,394,662 2,118,082 4,694,328 8,307,645 7,508, ,838 1,652,239 1,482,243 28, , , ,193 57,784 55,913 16,458,074 21,959,907 17,987,942 (1,066,910) (3,209,759) (1,222,291) 110, , ,000 (110,735) (409,824) (402,893) - (229,824) (222,893) (1,066,910) (3,439,583) (1,445,184) 3,358,259 3,580,586 1,576,129 (48,532) - - $ 2,242,817 $ 141,003 $ 130,945 Pendergast Elementary School District No. 92 Page 171

176 PENDERGAST ELEMENTARY SCHOOL DISTRICT SUMMARY OF BUDGETS - ALL SPECIAL REVENUE FUNDS For Fiscal Year Budget Special Food Auxiliary Projects Services Operations Fund Fund Fund Revenues: Local Food service sales $ - $ 861,892 $ - Activities ,000 Other local - 313,093 - State Aid Grants 353, Federal Grants 7,897, Reimbursements - 4,065,449 - Total Revenues 8,250,425 5,240,434 95,000 Expenditures: Current Instruction 3,880, ,779 Support services - students and staff 3,658, Support services - administration 175, Operation and maintenance of plant services 224, Student transportation services 11,890-7,221 Operation of non-instructional services - 5,079,489 - Facilities acquisition and construction services Total Expenditures 7,950,640 5,079, ,000 Excess (deficiency) of revenues over expenditures 299, ,945 (110,000) Other financing sources (uses) Operating transfers in Operating transfers (out) (372,893) (30,000) - Total other financing sources (uses) (372,893) (30,000) - Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses (73,108) 130,945 (110,000) Fund balances, beginning of year 73, ,000 Fund balances, end of year $ - $ 130,945 $ - Pendergast Elementary School District No. 92 Page 172

177 Other Special Projects Fund Total Special Revenue Funds $ - $ 861,892-95,000 1,483,032 1,796,125 1,696,760 1,696, ,031-7,897,394-4,065,449 3,179,792 16,765,651 2,799,995 6,878, ,971 4,436, , , , ,209 4,963 24, ,846 5,715,335 40,000 40,000 4,752,813 17,987,942 (1,573,021) (1,222,291) 180, ,000 - (402,893) 180,000 (222,893) (1,393,021) (1,445,184) 1,393,021 1,576,129 $ - $ 130,945 Pendergast Elementary School District No. 92 Page 173

178 PENDERGAST ELEMENTARY SCHOOL DISTRICT SPECIAL PROJECTS FUND BUDGET For Fiscal Year with Comparative Information for Fiscal Years through The Special Projects Fund accounts for expenditures of Federal and State projects Actual Actual Revenues: Local Interest on investments $ 164 $ - State Grants 384, ,594 Federal Grants 3,643,633 3,888,818 Reimbursements 374, ,264 Total Revenues 4,403,292 4,468,676 Expenditures: Current Instruction 2,218,317 1,943,510 Support services - students and staff 1,756,971 2,095,084 Support services - administration 196, ,907 Operation and maintenance of plant services 108,160 23,296 Student transportation services 10,348 14,516 Operation of non-instructional services 5,781 - Facilities acquisition and construction services 177, ,201 Total Expenditures 4,473,575 4,392,514 Excess (deficiency) of revenues over expenditures (70,283) 76,162 Other financing (uses) Operating transfers (out) (91,128) (117,660) Total other financing (uses) (91,128) (117,660) Excess (deficiency) of revenues over expenditures and other financing uses (161,411) (41,498) Fund balances, beginning of year 343, ,207 Fund balances, end of year* $ 182,207 $ 140,709 *Fund balances were re-stated for prior years due to accrual adjustments. Pendergast Elementary School District No. 92 Page 174

179 Actual Final Budget Adopted Budget $ 674 $ - $ - 652, , ,031 4,263,774 8,725,598 7,897, , ,171,915 9,149,219 8,250,425 2,407,858 3,938,809 3,880,877 2,009,562 4,388,428 3,658, , , , , , ,000 3,961 10,028 11,890-29,961-49, ,998,871 8,842,503 7,950, , , ,785 (110,735) (379,824) (372,893) (110,735) (379,824) (372,893) 62,309 (73,108) (73,108) 140,709 73,108 73,108 $ 203,018 $ - $ - Pendergast Elementary School District No. 92 Page 175

180 PENDERGAST ELEMENTARY SCHOOL DISTRICT FOOD SERVICES FUND BUDGET For Fiscal Year with Comparative Information for Fiscal Years through The Food Services Fund accounts for the financial operations of preparing and serving regular and incidental meals, lunches and snacks in connection with school functions Actual Actual Revenues: Local Interest on investments $ 13,906 $ 17,461 Food service sales 982,384 1,110,693 Other local - 11,842 Federal Reimbursements 3,060,163 3,385,921 Total Revenues 4,056,453 4,525,917 Expenditures: Current Operation and maintenance of plant services 5,471 - Operation of non-instructional services 4,067,260 4,694,243 Facilities acquisition and construction services 31,522 9,288 Total Expenditures 4,104,253 4,703,531 Excess (deficiency) of revenues over expenditures (47,800) (177,614) Other financing (uses) Operating transfers (out) - - Total other financing (uses) - - Excess (deficiency) of revenues over expenditures and other financing uses (47,800) (177,614) Fund balances, beginning of year 642, ,049 Increase (decrease) in reserve for inventory (11,982) 39,473 Fund balances, end of year* $ 583,049 $ 444,908 *Fund balances were re-stated for prior years due to accrual adjustments. Pendergast Elementary School District No. 92 Page 176

181 Actual Final Budget Adopted Budget $ 9,853 $ - $ - 946, , ,892 11, ,093 3,630,282 3,831,682 4,065,449 4,598,383 4,824,025 5,240, ,705,452 5,004,686 5,079, ,705,452 5,004,686 5,079,489 (107,069) (180,661) 160,945 - (30,000) (30,000) - (30,000) (30,000) (107,069) (210,661) 130, , ,422 - (48,532) - - $ 289,307 $ 101,761 $ 130,945 Pendergast Elementary School District No. 92 Page 177

182 PENDERGAST ELEMENTARY SCHOOL DISTRICT AUXILIARY OPERATIONS FUND BUDGET For Fiscal Year with Comparative Information for Fiscal Years through The Auxiliary Operations Fund accounts for the financial operations of the bookstore and athletic functions Actual Actual Revenues: Local Interest on investments $ - $ - Activities 4,943 19,592 Total Revenues 4,943 19,592 Expenditures: Current Instruction - - Student transportation services - - Operation of non-instructional services 6,271 20,013 Total Expenditures 6,271 20,013 Deficiency of revenues over expenditures (1,328) (421) Fund balances, beginning of year 12,558 11,230 Fund balances, end of year* $ 11,230 $ 10,809 *Fund balances were re-stated for prior years due to accrual adjustments. Pendergast Elementary School District No. 92 Page 178

183 Actual Final Budget Adopted Budget $ 319 $ - $ - 19,546 95,000 95,000 19,865 95,000 95,000 20, , ,779-5,898 7, , , ,000 (698) (111,605) (110,000) 10, , ,000 $ 10,111 $ - $ - Pendergast Elementary School District No. 92 Page 179

184 PENDERGAST ELEMENTARY SCHOOL DISTRICT OTHER SPECIAL PROJECTS FUND BUDGET For Fiscal Year with Comparative Information for Fiscal Year through The Other Special Projects Fund accounts for the revenues and expenditures of the following activities or objectives: school plant, civic center, community school, litigation recovery, gifts and donations, fingerprinting, school opening, grants and gifts to teachers, insurance proceeds, textbooks, indirect costs, unemployment insurance, insurance refund, classroom site, extracurricular activities tax credit, joint technological education, intergovernmental agreement, municipality grants, structured English immersion and compensatory instruction Actual Actual Revenues: Local Interest on investments $ 59,902 $ 85,508 Activities 51,716 53,493 Other local 1,511,823 1,497,123 County Aid 13,195 13,984 State Aid 3,964,835 4,851,769 Other 342, ,368 Total Revenues 5,944,143 6,816,245 Expenditures: Current Instruction 3,421,974 3,690,463 Support services - students and staff 1,108,677 1,096,077 Support services - administration 330, ,792 Operation and maintenance of plant services 334, ,058 Student transportation services 8,475 10,797 Operation of non-instructional services 650, ,706 Facilities acquisition and construction services 110,630 98,418 Debt service Principal retirement 45,317 - Interest, premium and fiscal charges 1,842 - Total Expenditures 6,012,840 6,262,311 Excess (deficiency) of revenues over expenditures (68,697) 553,934 Other financing sources Operating transfers in 91, ,660 Total other financing sources 91, ,660 Excess (deficiency) of revenues and other financing sources over expenditures 22, ,594 Fund balances, beginning of year 2,067,808 2,090,239 Fund balances, end of year* $ 2,090,239 $ 2,761,833 *Fund balances were re-stated for prior years due to accrual adjustments. Pendergast Elementary School District No. 92 Page 180

185 Actual Final Budget Adopted Budget $ 62,977 $ - $ - 59, ,321,406 1,422,812 1,483,032 6, ,932,267 3,259,092 1,696, , ,601,001 4,681,904 3,179,792 4,406,573 5,305,031 2,799,995 1,094,678 1,243, , , , , , , ,209 24,748 13,207 4, , , , ,070 40,000 40, ,733,188 7,906,113 4,752,813 (1,132,187) (3,224,209) (1,573,021) 110, , , , , ,000 (1,021,452) (3,044,209) (1,393,021) 2,761,833 3,083,451 1,393,021 $ 1,740,381 $ 39,242 $ - Pendergast Elementary School District No. 92 Page 181

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187 CAPITAL PROJECTS FUNDS BUDGET Revenues $1,456,708 $534,222 $792,934 $20,000 $23,736 $85,816 Property taxes Interest on investments Other local County equalization assistance State equalization assistance Expenditures $27,340,118 $52,409 $371,127 $863,926 $542,378 $32,000 $403,247 $500 $25,074,531 Instruction Support services students and staff Support services administration Operation and maintenance of plant services Student transportation services Facilities acquisition and construction services Interest, premium and fiscal charges Principal retirement Pendergast Elementary School District No. 92 Page 183

188 PENDERGAST ELEMENTARY SCHOOL DISTRICT CAPITAL PROJECTS FUNDS BUDGET - EXPENDITURES BY FUNCTION For Fiscal Year with Comparative Information for Fiscal Years through Actual Actual Revenues: Local Property taxes $ 2,880,880 $ 505,713 Interest on investments 132, ,281 Other local 89,000 2,000 Intermediate County equalization assistance 1,532 - State Equalization assistance/aid 4,658,947 2,964,249 Total Revenues 7,762,388 3,745,243 Expenditures: Current Instruction - - Support services - students and staff - - Support services - administration - - Operation and maintenance of plant services - - Student transportation services - - Operation of non-instructional services - - Facilities acquisition and construction services 8,468,899 7,040,704 Debt service Interest, premium and fiscal charges 94,278 23,192 Principal retirement 1,865, ,643 Bond issuance costs 68,300 87,847 Total Expenditures 10,496,740 7,800,386 Deficiency of revenues over expenditures (2,734,352) (4,055,143) Other financing sources (uses) General obligation bonds issued 4,500,000 7,400,000 Premium on sale of bonds 67, ,267 Capital lease agreements - 1,362,294 Operating transfers (out) (41,853) (221,559) Total other financing sources (uses) 4,526,011 8,651,002 Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses 1,791,659 4,595,859 Fund balances, beginning of year 2,616,901 4,408,560 Fund balances, end of year* $ 4,408,560 $ 9,004,419 *Fund balances were re-stated for prior years due to accrual adjustments. **For budget purposes, certain expenditures are identified by function; however, for financial statement -- presentation purposes these are presented as capital outlay. Pendergast Elementary School District No. 92 Page 184

189 Actual Final Budget** Adopted Budget** $ 430,711 $ 1,201,213 $ 534, ,952 20,000 20,000-23,736 23, ,377 85,816 2,033,800 1,450, ,934 2,632,463 2,969,016 1,456,708-1,197, , , ,378-50,000 32, , ,247-1, ,000-16,205,468 14,630,999 25,074,531 93,361 70,473 52, , , , , ,986,006 17,260,476 27,340,118 (14,353,543) (14,291,460) (25,883,410) 11,000,000 9,278,375 10,965, , , (188,981) ,654,127 9,278,375 10,965,000 (2,699,416) (5,013,085) (14,918,410) 9,004,419 5,013,085 14,918,410 $ 6,305,003 $ - $ - Pendergast Elementary School District No. 92 Page 185

190 PENDERGAST ELEMENTARY SCHOOL DISTRICT SUMMARY OF BUDGETS - ALL CAPITAL PROJECTS FUNDS** For Fiscal Year Budget Unrestricted Adjacent Soft Capital Ways Capital Fund Fund Fund Revenues: Local Property taxes $ 386,558 $ 143,961 $ 3,703 Interest on investments 10,000-10,000 Other local 5,436 6,039 10,861 Intermediate County equalization assistance 50,512-35,304 State Equalization assistance 537, ,409 Total Revenues 990, , ,277 Expenditures: Current Instruction 660, ,926 Support services - students and staff 305, ,630 Support services - administration 2, Operation and maintenance of plant services 258, Student transportation services Facilities acquisition and construction services - 1,120,000 - Debt service Interest, premium and fiscal charges 52, Principal retirement 371, Total Expenditures 1,650,031 1,120, ,556 Deficiency of revenues over expenditures (660,000) (970,000) (120,279) Other financing sources General obligation bonds issued Total other financing sources Deficiency of revenues and other financing sources over expenditures (660,000) (970,000) (120,279) Fund balances, beginning of year 660, , ,279 Fund balances, end of year $ - $ - $ - *For budget purposes, certain expenditures are identified by function; however, for financial statement presentation purposes these are presented as capital outlay. **The Building Renewal Fund was not budgeted due to a lack of funding expected for fiscal year Pendergast Elementary School District No. 92 Page 186

191 Other Total Bond New School Capital Capital Building Facilities Projects Projects Fund Fund Fund Funds* $ - $ - $ - $ 534, , ,400 23, , , ,400 1,456, , , ,378 30, , , , ,480, ,000 5,000 25,074, , ,127 23,510, ,000 10,000 27,340,118 (23,510,531) (614,000) (8,600) (25,883,410) 10,965, ,965,000 10,965, ,965,000 (12,545,531) (614,000) (8,600) (14,918,410) 12,545, ,000 8,600 14,918,410 $ - $ - $ - $ - Pendergast Elementary School District No. 92 Page 187

192 PENDERGAST ELEMENTARY SCHOOL DISTRICT UNRESTRICTED CAPITAL FUND BUDGET For Fiscal Year with Comparative Information for Fiscal Years through The Unrestricted Capital Fund accounts for transactions relating to the acquisition of capital outlay items other than Soft Capital by purchase, lease purchase or lease as described by Arizona Revised Statutes Actual Actual Revenues: Local Property taxes $ 2,154,737 $ 47,462 Interest on investments 23,644 8,336 Other local - - Intermediate County equalization assistance State Equalization assistance 670, ,937 Total Revenues 2,849, ,735 Expenditures: Current Instruction - - Support services - students and staff - - Support services - administration - - Operation and maintenance of plant services - - Student transportation services - - Operation of non-instructional services - - Facilities acquisition and construction services 1,764,261 2,247,372 Debt service Interest, premium and fiscal charges 50,236 1,939 Principal retirement 1,269,713 84,457 Total Expenditures 3,084,210 2,333,768 Deficiency of revenues over expenditures (234,509) (1,633,033) Other financing sources Capital lease agreements - 1,362,294 Total other financing sources - 1,362,294 Deficiency of revenues and other financing sources over expenditures (234,509) (270,739) Fund balances, beginning of year 875, ,780 Fund balances, end of year* $ 640,780 $ 370,041 *Fund balances were re-stated for prior years due to accrual adjustments. **For budget purposes, certain expenditures are identified by function; however, for financial statement presentation purposes these are presented as capital outlay. Pendergast Elementary School District No. 92 Page 188

193 Actual Final Budget** Adopted Budget** $ 102 $ 300,523 $ 386,558 1,168 10,000 10,000-5,436 5, ,811 50, ,667 1,450, , ,937 1,874, , , , , ,748-5,000 2, , ,247-1, , ,637 95,000-31,488 70,473 52, , , ,127 1,367,207 1,874,460 1,650,031 (960,270) - (660,000) 659, , (300,482) - (660,000) 370, ,000 $ 69,559 $ - $ - Pendergast Elementary School District No. 92 Page 189

194 PENDERGAST ELEMENTARY SCHOOL DISTRICT UNRESTRICTED CAPITAL FUND EXPENDITURES BY OBJECT BUDGET - SCHOOL AND DEPARTMENT SUMMARY Projected Purchased % of Total # of Property Other Total School Students Services Property Objects Expenditures Budgets Expenditures by School: Pendergast Elementary (112) 544 $ - $ - $ - $ % Desert Horizon Elementary (113) % Westwind Primary (123) ,000-75, % Westwind Intermediate (114) % Villa de Paz Elementary (115) % Garden Lakes Elementary (116) % Desert Mirage Elementary (117) % Copper King Elementary (118) % Canyon Breeze Elementary (119) % Sonoran Sky Elementary (120) % Rio Vista Elementary (121) % Sunset Ridge Elementary (122) % Amberlea Elementary (124) % Calderwood Alternative % District Wide (100) 241, , , , % Total School Budgets 241, , , , % Expenditures by Department: Undefined (000) - 689, , % Academic Services (501) - 1,000-1, % Technology (503) % Superintendent's Office (504) % Business Services (505) % Maintenance of Plant (507) - 7,500-7, % Pupil Transportation (508) - 25,500-25, % Human Resources (509) % Total Department Budgets - 725, , % Total Unrestricted Capital Fund $ 241,495 $ 985,000 $ 423,536 $ 1,650,031 Pendergast Elementary School District No. 92 Page 190

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196 PENDERGAST ELEMENTARY SCHOOL DISTRICT ADJACENT WAYS FUND BUDGET For Fiscal Year with Comparative Information for Fiscal Years through The Adjacent Ways Fund accounts for monies received to finance improvements of property adjacent to the school, such as public streets or alleys, or improvements of school property that provide safe access for buses and fire equipment Actual Actual Revenues: Local Property taxes $ 605,772 $ 335,966 Interest on investments 17,991 41,247 Other local - - Total Revenues 623, ,213 Expenditures: Facilities acquisition and construction services 78, ,461 Total Expenditures 78, ,461 Excess (deficiency) of revenues over expenditures 544, ,752 Fund balances, beginning of year 303, ,003 Fund balances, end of year* $ 848,003 $ 1,002,755 *Fund balances were re-stated for prior years due to accrual adjustments. Pendergast Elementary School District No. 92 Page 192

197 Actual Final Budget Adopted Budget $ 339,020 $ 349,961 $ 143,961 27, ,039 6, , , , ,377 1,050,000 1,120, ,377 1,050,000 1,120,000 (267,091) (694,000) (970,000) 1,002, , ,000 $ 735,664 $ - $ - Pendergast Elementary School District No. 92 Page 193

198 PENDERGAST ELEMENTARY SCHOOL DISTRICT SOFT CAPITAL FUND BUDGET For Fiscal Year with Comparative Information for Fiscal Years through The Soft Capital Fund accounts for transactions relating to the acquisition of capital outlay items that are capital materials and equipment needed to assist students in mastering Arizona's Academic Standards Actual Actual Revenues: Local Property taxes $ 120,371 $ 122,285 Interest on investments - - Other local - - Intermediate County equalization assistance 1,164 - State Equalization assistance 2,070,006 2,115,962 Total Revenues 2,191,541 2,238,247 Expenditures: Current Instruction - - Support services - students and staff - - Facilities acquistion and construction services 1,587,909 1,808,794 Debt service Interest, premium and fiscal charges 44,042 21,253 Principal retirement 595, ,186 Total Expenditures 2,227,501 2,394,233 Excess (deficiency) of revenues over expenditures (35,960) (155,986) Fund balances (deficits), beginning of year 240, ,164 Fund balances (deficits), end of year* $ 204,164 $ 48,178 *Fund balances were re-stated for prior years due to accrual adjustments. **For budget purposes, certain expenditures are identified by function; however, for financial statement presentation purposes these are presented as capital outlay. Pendergast Elementary School District No. 92 Page 194

199 Actual Final Budget** Adopted Budget** $ 91,589 $ 550,729 $ 3,703-10,000 10,000-10,861 10, ,566 35,304 1,539, ,409 1,630, , , , ,926-77, ,630 1,933, , , ,210, , ,556 (580,168) 77,139 (120,279) 48,178 (77,139) 120,279 $ (531,990) $ - $ - Pendergast Elementary School District No. 92 Page 195

200 PENDERGAST ELEMENTARY SCHOOL DISTRICT SOFT CAPITAL FUND EXPENDITURES BY OBJECT BUDGET - SCHOOL SUMMARY Projected Purchased % of Total # of Property Total School Students Services Supplies Property Expenditures Budgets Expenditures by School: Pendergast Elementary (112) 544 $ - $ 3,268 $ 816 $ 4, % Desert Horizon Elementary (113) 856-4,282 1,284 5, % Westwind Primary (123) 747-3,928 1,121 5, % Westwind Intermediate (114) 656-3, , % Villa de Paz Elementary (115) 741-3,908 1,112 5, % Garden Lakes Elementary (116) 963-4,630 1,445 6, % Desert Mirage Elementary (117) 711-3,814 1,068 4, % Copper King Elementary (118) 938-4,545 1,406 5, % Canyon Breeze Elementary (119) 871-4,331 1,307 5, % Sonoran Sky Elementary (120) 757-3,960 1,136 5, % Rio Vista Elementary (121) 847-4,253 1,271 5, % Sunset Ridge Elementary (122) 652-3, , % Amberlea Elementary (124) 678-3,704 1,017 4, % Calderwood Alternative % District Wide (100) 229, ,693 14, , % Total School Budgets $ 229,630 $ 176,850 $ 29,076 $ 435, % Pendergast Elementary School District No. 92 Page 196

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202 PENDERGAST ELEMENTARY SCHOOL DISTRICT BOND BUILDING FUND BUDGET For Fiscal Year with Comparative Information for Fiscal Years through The Bond Building Fund accounts for monies received from District bond issues that are used to acquire sites, construct or renovate school buildings, supply buildings with furniture and apparatus, improve school grounds and purchase transportation vehicles Actual Actual Revenues: Local Interest on investments $ 49,439 $ 186,138 Total Revenues 49, ,138 Expenditures: Current Support services - administration - - Facilities acquistion and construction services 2,958,215 2,265,345 Debt service Bond issuance costs 68,300 87,847 Total Expenditures 3,026,515 2,353,192 Deficiency of revenues over expenditures (2,977,076) (2,167,054) Other financing sources (uses) General obligation bonds issued 4,500,000 7,400,000 Premium on sale of bonds 67, ,267 Operating transfers out (41,853) (221,559) Total other financing sources (uses) 4,526,011 7,288,708 Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses 1,548,935 5,121,654 Fund balances, beginning of year 155,115 1,704,050 Fund balances, end of year* $ 1,704,050 $ 6,825,704 *Fund balances were re-stated for prior years due to accrual adjustments. **For budget purposes, certain expenditures are identified by function; however, for financial statement presentation purposes these are presented as capital outlay. Pendergast Elementary School District No. 92 Page 198

203 Actual Final Budget** Adopted Budget** $ 117,796 $ - $ - 117, ,000 30,000 12,474,194 12,933,999 23,480, , ,599,879 12,978,999 23,510,531 (12,482,083) (12,978,999) (23,510,531) 11,000,000 9,278,375 10,965, , (188,981) ,994,339 9,278,375 10,965,000 (1,487,744) (3,700,624) (12,545,531) 6,825,704 3,700,624 12,545,531 $ 5,337,960 $ - $ - Pendergast Elementary School District No. 92 Page 199

204 PENDERGAST ELEMENTARY SCHOOL DISTRICT BUILDING RENEWAL FUND BUDGET For Fiscal Year with Comparative Information for Fiscal Years through The Building Renewal Fund accounts for monies received from the School Facilities Board that are used for infrastructure or for major upgrades, repairs or renovations to areas, systems or buildings that will maintain or extend their useful life Actual Actual Revenues: Local Interest on investments $ 4,460 $ 2,407 State Aid 388, ,350 Total Revenues 392, ,757 Expenditures: Facilities acquisition and construction services 549, ,856 Total Expenditures 549, ,856 Deficiency of revenues over expenditures (157,127) (107,099) Fund balances, beginning of year 269, ,316 Fund balances, end of year* $ 112,316 $ 5,217 *Fund balances were re-stated for prior years due to accrual adjustments. Pendergast Elementary School District No. 92 Page 200

205 Actual Final Budget Adopted Budget $ 217 $ - $ - 88, , , , (5,049) - - 5, $ 168 $ - $ - Pendergast Elementary School District No. 92 Page 201

206 Students FIRST In 1994, the Arizona Supreme Court ruled that the State s formula for funding school facilities and equipment violated the Arizona Constitution. In 1998, the Arizona State Legislature passed, and the State Governor approved, Senate Bill (SB1101), a revised version of Students FIRST (Fair and Immediate Resources for Students Today). Students FIRST followed constitutional requirements by setting adequacy standards for school buildings and assigned the School Facilities Board, a State-level board, to develop a detailed standard. The goal of the Students FIRST Legislation was to provide enough funding to bring existing facilities up to adequate standards and maintain all capital facilities at an adequate level. Student FIRST funds helped support capital projects of the District. Since 1999, the School Facilities Board has provided the District with $43.2 million for new school construction, classroom additions, deficiency repairs, building renewal and land purchases. In the past, funding for Building Renewal was based on the square footage and building renovation information submitted by the District. Currently, there is a moratorium on these funds, and they are now limited to emergencies. The table below summarizes the total support received by the District through May New Construction - Five Schools Two Classroom Additions Upfront Monies for New School $29,755,798 1,625, ,130 Deficiency Projects - Improvement projects including doors, parking, roofing, electrical work, HVAC, lighting, fire alarms, computer networking, education projects 6,008,913 Building Renewal Monies 1,846,516 Four Land Purchases 3,526,727 Total $43,217,973 Pendergast Elementary School District No. 92 Page 202

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208 PENDERGAST ELEMENTARY SCHOOL DISTRICT NEW SCHOOL FACILITIES FUND BUDGET For Fiscal Year with Comparative Information for Fiscal Years through The New School Facilities Fund accounts for monies received from the School Facilities Board that are used to purchase land, to construct new school buildings and for the related architectural and engineering fees Actual Actual Revenues: Local Interest on investments $ 33,127 $ 33,474 State Aid 1,529,956 - Total Revenues 1,563,083 33,474 Expenditures: Current Operation and maintenance of plant services - - Facilities acquisition and construction services 1,529,054 78,434 Total Expenditures 1,529,054 78,434 Excess (deficiency) of revenues over expenditures 34,029 (44,960) Fund balances, beginning of year 755, ,094 Fund balances, end of year* $ 789,094 $ 744,134 *Fund balances were re-stated for prior years due to accrual adjustments. **For budget purposes, certain expenditures are identified by function; however, for financial statement presentation purposes these are presented as capital outlay. Pendergast Elementary School District No. 92 Page 204

209 Actual Final Budget** Adopted Budget** $ 21,262 $ - $ , , ,000 80, , ,000 80, , ,000 (59,125) (687,000) (614,000) 744, , ,000 $ 685,009 $ - $ - Pendergast Elementary School District No. 92 Page 205

210 PENDERGAST ELEMENTARY SCHOOL DISTRICT OTHER CAPITAL PROJECTS FUND BUDGET For Fiscal Year with Comparative Information for Fiscal Years through The Other Capital Projects Fund accounts for the revenues and expenditures of the following activity: gifts and donations Actual Actual Revenues: Local Interest on investments $ 3,368 $ 1,679 Other local 89,000 2,000 Total Revenues 92,368 3,679 Expenditures: Current Instruction - - Facilities acquisition and construction services 1, ,442 Total Expenditures 1, ,442 Excess (deficiency) of revenues over expenditures 91,294 (101,763) Fund balances, beginning of year 18, ,153 Fund balances, end of year* $ 110,153 $ 8,390 *Fund balances were re-stated for prior years due to accrual adjustments. **For budget purposes, certain expenditures are identified by function; however, for financial statement presentation purposes these are presented as capital outlay. Pendergast Elementary School District No. 92 Page 206

211 Actual Final Budget** Adopted Budget** $ 243 $ - $ - - 1,400 1, ,400 1,400-5,000 5,000-5,000 5,000-10,000 10, (8,600) (8,600) 8,390 8,600 8,600 $ 8,633 $ - $ - Pendergast Elementary School District No. 92 Page 207

212 Capital Plan Summary Estimated Funding District-wide Services Contingency for Emergencies (Health & Safety) $ 20,000 Lease/Lease-Purchase Capital Leases FF&E 490,283 Software/Networking 45,000 Land, Building Improvements School/Capital Maintenance Projects 205,000 Projected Offsite Cost #2 - Westwind Intermediate 800,000 Projected Offsite Cost #3 - Villa de Paz 60,000 Projected Offsite Cost #3 - Sunset Ridge 100,000 Projected Offsite Cost #3 - Canyon Breeze 60,000 Contingency 90,000 Bond Projects 24,804,527 Furniture & Equipment HR / Business / Superintendent 1,500 District-wide 9,000 MIS / Technology 10,500 Academic Services 500 Pupil Services 500 Maintenance 1,500 Custodial Equipment 5,000 Grounds 1,000 Transportation 500 Amberlea Elementary School 1,017 Canyon Breeze Elementary School 1,307 Copper King Elementary School 1,406 Calderwood Alternative School 132 Desert Horizon Elementary School 1,284 Desert Mirage Elementary School 1,068 Garden Lakes Elementary School 1,445 Pendergast Elementary School 816 Rio Vista Elementary School 1,271 Sonoran Sky Elementary School 1,136 Sunset Ridge Elementary School 977 Villa de Paz Elementary School 1,112 Westwind Intermediate School 987 Westwind Primary School 1,121 Special Education 1,500 Site Network Gear Replacement 1,500 District Music Program 1,500 District-wide PE Standard 1,500 District-wide Contingency 2,500 Pendergast Elementary School District No. 92 Page 208

213 Capital Plan Summary (concl d) Vehicles Non-Bus Vehicles 25,000 Library Books & Software Library Books at Schools 19,500 Software Licenses 431,378 Curriculum/Instructional Aids Curriculum Adoption and Textbooks 118,293 Instructional Aids 17,561 Total Capital Plan Budget $ 27,340,118 Pendergast Elementary School District No. 92 Page 209

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215 DEBT SERVICE FUND As of July 2010, the District has a number of outstanding general obligation bond issues, which total an amount of $27,195,000 in stated principal. The District is subject to the Class B bond debt limit. This limit was established through Students FIRST legislation (A.R.S ) and represents either 5 percent of the District s secondary assessed valuation (SAV), or $1,500 per average daily membership (ADM), whichever is greater. Based on the District s fiscal year SAV, the unused Class B bond debt limit will be $5,060,827. (1) Secondary Assessed Valuation $ 645,116,530 (2) Class B Bond Limit 32,255,827 (3) Class B Bonds Outstanding 27,195,000 (4) Unused Class B Bond Capacity $ 5,060,827 (Row 3 less Row 2) Pendergast Elementary School District No. 92 Page 211

216 PENDERGAST ELEMENTARY SCHOOL DISTRICT DEBT SERVICE FUND BUDGET For Fiscal Year with Comparative Information for Fiscal Years through The Debt Service Fund accounts for the accumulation of resources for, and the payment of, general long-term debt principal, interest and related costs Actual Actual Revenues: Local Property taxes $ 4,598,671 $ 9,612,585 Interest on Investments 140, ,477 Other local - - Total Revenues 4,738,715 9,928,062 Expenditures: Debt service Interest, premium and fiscal charges 1,845,388 2,419,861 Principal retirement 2,860,000 7,195,000 Total Expenditures 4,705,388 9,614,861 Excess (deficiency) of revenues over expenditures 33, ,201 Other financing sources Operating transfers in 41, ,559 Total other financing sources 41, ,559 Excess (deficiency) of revenues and other financing sources over expenditures 75, ,760 Fund balances, beginning of year 229, ,293 Fund balances, end of year* $ 304,293 $ 839,053 *Fund balances were re-stated for prior years due to accrual adjustments. Pendergast Elementary School District No. 92 Page 212

217 Actual Final Budget Adopted Budget $ 11,550,238 $ 11,996,006 $ 10,462, , ,919-11, ,764,699 12,142,925 10,462, , , ,940 11,295,000 11,295,000 9,980,000 12,191,122 12,142,925 10,462,940 (426,423) , , (237,442) , $ 601,611 $ - $ - Pendergast Elementary School District No. 92 Page 213

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219 Informational Section INFORMATIONAL SECTION The informational section of the budget includes the following information: I. Forecast of Revenues and Expenditures for All Governmental Funds for A. Proposition 301 Classroom Site Fund B. Fund Balances C. Maintenance & Operation Fund D. Special Revenue Funds E. Capital Projects Funds F. Debt Service Fund II. III. IV. Budget Worksheet District Enrollment Trends Staffing Trends V. Estimated Cost of Bonds to Taxpayers VI. VII. VIII. IX. Estimated Property Tax Cost to Taxpayers Debt Retirement Schedule Property Classifications and Assessed Property Value Tax Rate Trends X. Property Taxes Levied and Collected XI. XII. Performance Measures A. Reading B. Math C. Writing D. Pendergast School District Parent Satisfaction Glossary of Terms Pendergast Elementary School District No. 92 Page 215

220 I. FORECAST OF REVENUES AND EXPENDITURES FOR ALL GOVERNMENTAL FUNDS FOR Informational Section The following are the major factors considered in developing revenue and expenditure forecasts: enrollment growth/decline, inflation, increases/decreases in the State s education funding formula, addition of new schools and major capital maintenance projects. For the upcoming fiscal year the District is expecting a decrease in ADM of approximately 1 percent. In past years, the District has experienced high levels of growth due to rapid development of the west Phoenix valley, which includes the District. The District will have an estimated 9.4 percent decrease in funding for the Maintenance & Operation Budget for the budget year. The Special Revenue Funds receive the majority of their revenues from Federal grants and reimbursements. Funds are estimated based on historical trends. The majority of grants received are funded over more than one fiscal year, therefore, allowing the District to know what can be expected. The future changes in debt service revenues are consistent with the District s bonded debt service schedule. The Debt Service Fund receives all of its revenue from the secondary property tax levy. In the State of Arizona, secondary property taxes are those taxes and assessments imposed to pay principal and interest on general obligation bonds and certain other obligations. As the annual debt service requirements change, so does the required amount for the secondary levy. Assuming no future bonds will be sold, the secondary tax levy would decrease proportionately with the decreased amount of debt service requirement. In fiscal year , the debt service requirements will decrease, which will also decrease the secondary levy amount. It is important to note that the secondary tax rate is calculated by dividing the secondary levy by the secondary assessed (property) valuation. Should the secondary levy remain constant, the secondary tax rate will increase or decrease as the secondary assessed valuation increases or decreases. In other words, the secondary tax rate increase or decrease is directly related to the increase or decrease of secondary assessed valuation, given a constant secondary tax levy. A. PROPOSITION CLASSROOM SITE FUND Arizona voters passed Proposition 301 in the November 2000 general election. It authorizes a six-tenths of 1 percent increase in the State sales tax to fund the provisions of Laws 2000, 5 th Special Session, Chapter I. The effective date of the legislation was May 31, The Arizona Department of Education and the Office of the Auditor General informed school districts and county school superintendents through Memorandum 178. This memo describes the current accounting and reporting requirements districts should follow to implement the major provisions of Proposition 301. Pendergast Elementary School District No. 92 Page 216

221 I. FORECAST OF REVENUES AND EXPENDITURES FOR ALL GOVERNMENTAL FUNDS FOR (cont d) Informational Section Section 16 of the law added Arizona Revised Statutes (A.R.S.) to establish the State Classroom Site Fund, which is to be accounted for as a special revenue fund. School districts will receive revenues each year from this fund to use at their school sites. Districts must allocate the monies as follows: 20% for teacher base salary increases and employment-related expenses. 40% for performance-based teacher compensation and employment-related expenses. 40% for any of the following purposes: class-size reduction, teacher compensation increases, AIMS intervention programs, teacher development, dropout prevention programs and teacher liability insurance premiums. The monies may not be used to supplant existing monies or for administrative purposes. The monies are non-reverting; therefore, unspent monies at fiscal year-end may be used in subsequent years. However, the restriction placed on the original allocation of revenue will apply in future years. Pendergast Elementary School District No. 92 has allocated its fiscal year estimated funding of $1,995,633 (including carryovers) in the Classroom Site Fund which is a part of the Other Special Projects Fund. ADM Weighted Count Preschool, K-8 9,583 12,519 Base Salary $ 343,225 Performance-based Pay 538,704 Add-ons 1,113,704 $ 1,995,633 Classroom Site Fund monies represent a portion of the monies raised by the Proposition 301 State sales tax increase voters approved in School districts are required to use this additional funding primarily for classroom purposes, mostly for teacher pay. By law, districts must direct 40 percent of Proposition 301 (CSF) money to teacher performance pay and must develop performance pay plans. Further, statutes outline eight elements that these performance pay plans should include, such as school and district performance, academic progress and dropout and attendance rates. However, while most of the statutory elements focus on student achievement, districts may modify these elements if the performance pay plan is approved by the district governing board in a public meeting. Currently, the State has significantly reduced Classroom Site Fund monies. The next page illustrates the classroom dollars the District has spent. Pendergast Elementary School District No. 92 Page 217

222 I. FORECAST OF REVENUES AND EXPENDITURES FOR ALL GOVERNMENTAL FUNDS FOR (cont d) A. PROPOSITION CLASSROOM SITE FUND (concl d) Informational Section Pendergast Elementary School District No. 92 Page 218

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224 I. FORECAST OF REVENUES AND EXPENDITURES FOR ALL GOVERNMENTAL FUNDS FOR (cont d) B. FUND BALANCES PENDERGAST ELEMENTARY SCHOOL DISTRICT SUMMARY OF BUDGETS - FUND BALANCES FISCAL YEAR ADOPTED/WORKING BUDGET With Projections for Fiscal Years through Informational Section Adopted/ % Working Budget Projected Growth Maintenance & Operation Working Budget $ 1,895,000 $ 626, % Special Revenue 130, , % Capital Projects - 50, % Debt Service % Pendergast Elementary School District No. 92 Page 220

225 Informational Section % % Projected Growth Projected Growth $ 411, % $ 711, % 838, % 1,191, % 80, % 115, % - 0.0% - 0.0% Pendergast Elementary School District No. 92 Page 221

226 I. FORECAST OF REVENUES AND EXPENDITURES FOR ALL GOVERNMENTAL FUNDS FOR (cont d) C. MAINTENANCE & OPERATION FUND Informational Section PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND BUDGET EXPENDITURES BY FUNCTION For Fiscal Year with Comparative Information for Fiscal Years through With Percent Growth from Previous Years % Actual Actual Growth Revenues Local Property taxes $ 8,497,951 $ 9,421, % Interest on investments 304, , % Other local 141, , % Intermediate County equalization assistance 23, % State Equalization assistance/aid 42,640,472 46,592, % Total revenues 51,607,940 56,349, % Expenditures Current Instruction 29,635,950 33,185, % Support services - students and staff 5,947,138 7,075, % Support services - administration 5,777,048 5,962, % Operation and maintenance of plant services 7,032,656 7,285, % Student transportation services 1,691,822 1,915, % Operation of non-instructional services 98, , % Debt service Judgments against the District % Interest, premium and fiscal charges 270, , % Total expenditures 50,453,503 55,803, % Excess (deficiency) of revenues over expenditures 1,154, ,285 Fund balances, beginning of year 1,489,511 2,654,737 Increase (decrease) in reserve for inventories 10,789 (25,095) Fund balances, end of year* $ 2,654,737 $ 3,175,927 * Fund balances were re-stated for prior years due to accrual adjustments. Pendergast Elementary School District No. 92 Page 222

227 Informational Section % % % Actual Growth Final Budget Growth Adopted Budget Growth $ 10,519, % $ 14,401, % $ 10,941, % 126, % % - 0.0% 338, % 691, % 1,993, % - 0.0% 3,577, % 3,459, % 43,014, % 40,061, % 36,817, % 53,999, % 58,730, % 53,211, % 33,297, % 35,992, % 33,546, % 7,971, % 8,412, % 7,612, % 7,046, % 6,560, % 6,542, % 6,537, % 7,127, % 6,777, % 1,730, % 1,711, % 1,564, % 109, % 119, % 119, % 151, % % - 0.0% 150, % % - 0.0% 56,994, % 59,922, % 56,161, % (2,995,407) (1,192,510) (2,950,000) 3,175,927 1,192,510 2,950,000 3, $ 183,723 $ - $ - Pendergast Elementary School District No. 92 Page 223

228 I. FORECAST OF REVENUES AND EXPENDITURES FOR ALL GOVERNMENTAL FUNDS FOR (cont d) C. MAINTENANCE & OPERATION FUND (concl d) Informational Section PENDERGAST ELEMENTARY SCHOOL DISTRICT MAINTENANCE & OPERATION FUND EXPENDITURES BY FUNCTION PROJECTED For Fiscal Years Through Working Budget Projected Revenues: Local Property taxes $ 10,941,063 $ 10,831,652 Other local 1,993,378 2,033,246 Intermediate County equalization assistance 3,459,815 3,529,011 State Equalization assistance/aid 36,817,427 34,976,556 Total Revenues 53,211,683 51,370,465 Expenditures: Current Instruction 31,651,551 30,702,004 Support services - students and staff 7,612,440 7,384,067 Support services - administration 6,542,279 6,346,011 Operation and maintenance of plant services 6,777,306 6,573,987 Student transportation services 1,564,026 1,517,105 Operation of non-instructional services 119, ,509 Total Expenditures 54,266,683 52,638,683 Excess (deficiency) of revenues over expenditures (1,055,000) (1,268,218) Fund balances, beginning of year 2,950,000 1,895,000 Fund balances, end of year $ 1,895,000 $ 626,782 *The projected growth rates presented for revenues are for the first projected year. Remaining years have been assumed to be flat. Pendergast Elementary School District No. 92 Page 224

229 Informational Section Projected Growth Projected Projected Rate* $ 10,831,652 $ 10,831, % 2,033,246 2,033, % 3,529,011 3,529, % 34,976,556 34,976, % 51,370,465 51,370, % 30,087,964 29,787, % 7,236,385 7,164, % 6,219,090 6,156, % 6,442,507 6,378, % 1,486,763 1,471, % 113, , % 51,585,907 51,070, % (215,442) 300, , ,340 $ 411,340 $ 711,755 Pendergast Elementary School District No. 92 Page 225

230 I. FORECAST OF REVENUES AND EXPENDITURES FOR ALL GOVERNMENTAL FUNDS FOR (cont d) D. SPECIAL REVENUE FUNDS Informational Section PENDERGAST ELEMENTARY SCHOOL DISTRICT SPECIAL REVENUE FUNDS EXPENDITURES BY FUNCTION PROJECTED For Fiscal Years Through Budget Projected Revenues: Local Food service sales $ 861,892 $ 861,892 Activities 95,000 95,000 Other local 1,796,125 1,796,125 State Aid 1,696,760 1,696,760 Grants 353, ,031 Federal Grants 7,897,394 7,897,394 Reimbursements 4,065,449 4,065,449 Total Revenues 16,765,651 16,765,651 Expenditures: Current Instruction 6,878,651 6,190,786 Support services - students and staff 4,436,844 3,993,160 Support services - administration 424, ,346 Operation and maintenance of plant services 468, ,388 Student transportation services 24,074 21,667 Operation of non-instructional services 5,715,335 5,143,802 Facilities acquisition and construction services 40,000 36,000 Total Expenditures 17,987,942 16,189,149 Excess (deficiency) of revenues over expenditures (1,222,291) 576,502 Other financing sources (uses) Operating transfers in 180, ,000 Operating transfers out (402,893) (402,893) Total other financing sources (uses) (222,893) (222,893) Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses (1,445,184) 353,609 Fund balances, beginning of year 1,576, ,945 Fund balances, end of year $ 130,945 $ 484,554 *The projected growth rates presented for expenditures are for the first projected year. Remaining years have been assumed to be flat. Pendergast Elementary School District No. 92 Page 226

231 Informational Section Projected Growth Projected Projected Rate* $ 861,892 $ 861, % 95,000 95, % 1,796,125 1,796, % 1,696,760 1,696, % 353, , % 7,897,394 7,897, % 4,065,449 4,065, % 16,765,651 16,765, % 6,190,786 6,190, % 3,993,160 3,993, % 382, , % 421, , % 21,667 21, % 5,143,802 5,143, % 36,000 36, % 16,189,149 16,189, % 576, , , , % (402,893) (402,893) 0.0% (222,893) (222,893) 0.0% 353, , , ,163 $ 838,163 $ 1,191,772 Pendergast Elementary School District No. 92 Page 227

232 I. FORECAST OF REVENUES AND EXPENDITURES FOR ALL GOVERNMENTAL FUNDS FOR (cont d) E. CAPITAL PROJECTS FUNDS Informational Section PENDERGAST ELEMENTARY SCHOOL DISTRICT CAPITAL PROJECTS FUNDS EXPENDITURES BY FUNCTION PROJECTED For Fiscal Years Through Budget* Projected* Revenues: Local Property taxes $ 534,222 $ 3,153,899 Interest on investments 20, ,074 Other local 23, ,131 Intermediate County equalization assistance 85, ,634 State Equalization assistance 792,934 4,681,262 Total Revenues 1,456,708 8,600,000 Expenditures: Current Instruction 863, ,147 Support services - students and staff 542, ,600 Support services - administration 32,000 10,006 Operation and maintenance of plant services 403, ,094 Student transportation services Facilities acquisition and construction services 25,074,531 7,840,732 Debt service Interest, premium and fiscal charges 52,409 16,388 Principal retirement 371, ,051 Total Expenditures 27,340,118 8,549,174 Excess (deficiency) of revenues over expenditures (25,883,410) 50,826 Other financing sources General obligation bonds issued 10,965,000 - Total other financing sources 10,965,000 - Excess (deficiency) of revenues and other financing sources over expenditures (14,918,410) 50,826 Fund balances, beginning of year 14,918,410 - Fund balances, end of year $ - $ 50,826 *For budget purposes, certain expenditures are identified by function; however, for financial statement presentation purposes these are presented as capital outlay. Pendergast Elementary School District No. 92 Page 228

233 Informational Section Average Growth Projected* Projected* Rate $ 2,438,770 $ 861, % 91,302 32, % 108,357 38, % 391, , % 3,619,813 1,279, % 6,650,000 2,350, % 209,209 73, % 131,343 45, % 7,749 2, % 97,651 34, % % 6,072,063 2,123, % 12,691 4, % 89,872 31, % 6,620,699 2,315, % 29,301 34, % % 29,301 34,991 50,826 80,127 $ 80,127 $ 115,118 Pendergast Elementary School District No. 92 Page 229

234 I. FORECAST OF REVENUES AND EXPENDITURES FOR ALL GOVERNMENTAL FUNDS FOR (cont d) E. CAPITAL PROJECTS FUNDS (cont d) District-wide Services: Informational Section Each year, the District takes into consideration any emergencies that may occur throughout the fiscal year and budgets for them. The District considers any situation an emergency that negatively affects the safety and health of its students and employees. Scope/Purpose: To ensure funds are readily available that will allow the District to ensure its students and staff is not adversely affected by any condition while on District property. Lease/Lease-Purchase: To obtain needed capital items the District will determine if the benefit will be more than the cost of the item. If the District determines the cost exceeds the benefit, acquiring the capital item through a lease or lease-purchase may be most economical. A lease or lease-purchase option may allow the District to have lower payments for an item. The District plans to acquire items such as buses, computers, software, etc. though lease or lease-purchase. Scope/Purpose: To ensure the benefits exceed the costs of capital assets purchased. Land, Building Improvements The majority of revenues received through the Capital Projects Funds are expended on facilities within the District. The District puts considerable effort into ensuring its students and staff have appropriate learning and working environments. For the upcoming fiscal year, the District will be remodeling four of its schools: Westwind Intermediate, Villa de Paz, Sunset Ridge and Canyon Breeze. The District also maintains a contingency for any unexpected costs that may arise. Scope/Purpose: To ensure student and staff have appropriate learning and working environments. Bond Projects: The $24,804,527 budgeted for bond projects will be used for school improvements (renovations) for the following schools. Pendergast Elementary $ 2,123,801 Westwind Intermediate 11,980,726 Desert Horizon Elementary 3,800,000 Villa De Paz Elementary 3,000,000 Sunset Ridge Elementary 1,750,000 Canyon Breeze Elementary 1,750,000 Sonoran Sky Elementary 200,000 Rio Vista Elementary 200,000 Pendergast Elementary School District No. 92 Page 230

235 I. FORECAST OF REVENUES AND EXPENDITURES FOR ALL GOVERNMENTAL FUNDS FOR (cont d) E. CAPITAL PROJECTS FUNDS (cont d) Preventative Maintenance/Repairs Informational Section Each year, the District also takes preventative measures to ensure the capital assets acquired are maintained in order to get the most use of the asset. By taking preventative maintenance measures, the District is incurring savings. Scope/Purpose: To ensure assets are used to their fullest capability. Furniture & Equipment Each year the District expects to incur costs in obtaining textbooks, replacing desks, etc. Scope/Purpose: To ensure funds are available for costs associated with obtaining items that are expected on yearly basis. Vehicles The District not only takes into consideration the number of buses needed to transport students but also other vehicles that transport maintenance crews from schools. These vehicles are also utilized by other District staff members for traveling while conducting District business. Scope/Purpose: To ensure District employees have reliable transportation in order to fulfill District obligations. Library Books & Software The District takes great pride in ensuring its schools libraries have the most updated educational reading materials and software programs for its students to utilize. Scope/Purpose: To ensure District libraries have the most updated resources for its students to utilize. Curriculum/Instructional Aids The District also takes great pride in ensuring its teachers have the best resources available in order to provide students with an exceptional learning experience. Pendergast Elementary School District No. 92 Page 231

236 I. FORECAST OF REVENUES AND EXPENDITURES FOR ALL GOVERNMENTAL FUNDS FOR (cont d) E. CAPITAL PROJECTS FUNDS (cont d) Curriculum/Instructional Aids (concl d) Informational Section Scope/Purpose: To ensure the District s school teachers have the best and most updated resources available to utilize in the classroom. Currently, the District has projected no costs savings in the preceding capital projects. The District does expect a thirty percent savings in energy use at Pendergast Elementary School. This school is considered a LEED certified school due to its high efficiency HVAC system, solar paneling, irrigation, etc. The District is also looking into incorporating energy management functions such as these to its other schools. When implemented, the District expects to reduce utility cost by $45,000 per year. Pendergast Elementary School District No. 92 Page 232

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238 I. FORECAST OF REVENUES AND EXPENDITURES FOR ALL GOVERNMENTAL FUNDS FOR (cont d) E. CAPITAL PROJECTS FUNDS (cont d) Informational Section Five-Year Capital Plan Summary Total Estimated Funding District-wide Services Contingency for Emergencies (Health & Safety) $ 20,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 120,000 Lease/Lease-Purchase Capital Leases FF&E 490, , , , ,283 2,451,415 Software/Networking 45,000 30,000 30,000 30,000 30, ,000 Land, Building Improvements School/Capital Maintenance Projects 205, , , , , ,000 Projected Offsite Cost #1 - Pendergast/93rd Avenue , , ,000 Projected Offsite Cost #2 - Westwind Intermediate 800, ,000 Projected Offsite Cost #3 - Villa de Paz 60, ,000 Projected Offsite Cost #3 - Sunset Ridge 100, ,000 Projected Offsite Cost #3 - Canyon Breeze 60, ,000 Projected Offsite Cost #3 - Sonoran Sky - 60, ,000 Projected Offsite Cost #3 - Rio Vista - 60, ,000 Contingency 90,000 30, ,000 Bond Projects 24,804,527 5,900,000 3,666, ,371,339 Preventative Maintenance/Repairs Exterior Painting - 260, , ,000 Interior Painting - 90,000 10, ,000 Reseal/Restrip Parking Lot - 162,000 70, ,000 Replace of Card Access System - 56,000 48, ,000 Security System Replacement - 40,000 50, ,000 Carpet Replacement - 130,000 40, ,000 Classroom Remodel , ,000 HVAC Replacement - 84, , , , ,000 Roof Maintenance - 30,000 80, ,000 Refurbish Equipment Wells - 60, ,000 Preventative Maintenance ,000 65,000 65, ,000 Other - 160,000 20, ,000 Furniture & Equipment HR / Business / Superintendent 1,500 9,000 9,000 9,000 9,000 37,500 District-wide 9,000 10,000 10,000 10,000 10,000 49,000 MIS / Technology 10,500 48,000 48,000 48,000 48, ,500 Academic Services 500 3,000 3,000 3,000 3,000 12,500 Pupil Services 500 3,000 3,000 3,000 3,000 12,500 Maintenance 1,500 13,000 13,000 13,000 13,000 53,500 Pendergast Elementary School District No. 92 Page 234

239 I. FORECAST OF REVENUES AND EXPENDITURES FOR ALL GOVERNMENTAL FUNDS FOR (cont d) E. CAPITAL PROJECTS FUNDS (concl d) Informational Section Five-Year Capital Plan Summary (Concluded) Total Furniture & Equipment (concl d) Custodial Equipment 5,000 10,000 10,000 10,000 10,000 50,000 Grounds 1,000 10,000 10,000 10,000 10,000 50,000 Warehouse - 3,000 3,000 3,000 3,000 15,000 Transportation 500 3,000 3,000 3,000 3,000 15,000 Food Services - 3,000 3,000 3,000 3,000 15,000 Amberlea Elementary School 1,017 1,017 1,037 1,058 1,079 5,208 Canyon Breeze Elementary School 1,307 1,307 1,333 1,359 1,386 6,692 Copper King Elementary School 1,406 1,406 1,434 1,462 1,492 7,200 Calderwood Alternative School Desert Horizon Elementary School 1,284 1,284 1,310 1,336 1,363 6,577 Desert Mirage Elementary School 1,068 1,068 1,089 1,111 1,133 5,469 Garden Lakes Elementary School 1,445 1,445 1,473 1,503 1,533 7,399 Pendergast Elementary School ,179 Rio Vista Elementary School 1,271 1,271 1,296 1,322 1,348 6,508 Sonoran Sky Elementary School 1,136 1,136 1,158 1,181 1,205 5,816 Sunset Ridge Elementary School ,016 1,036 5,002 Villa de Paz Elementary School 1,112 1,112 1,134 1,156 1,180 5,694 Westwind Intermediate School ,004 1,024 1,044 5,046 Westwind Primary School 1,121 1,121 1,143 1,166 1,189 5,740 Special Education 1,500 1,500 1,530 1,561 1,592 7,683 Site Network Gear Replacement 1,500 1,500 1,530 1,561 1,592 7,683 District Music Program 1,500 1,500 1,530 1,561 1,592 7,683 District-wide PE Standard 1,500 1,500 1,530 1,561 1,592 7,683 District-wide Contingency 2,500 2,500 2,550 2,601 2,653 12,804 Vehicles Non-Bus Vehicles 25,000 25,000 25,000 50,000 50, ,000 Library Books & Software Library Books at Schools 19,500 19,500 19,500 19,500 19,500 97,500 Software Licenses 431, , , , ,785 2,248,745 Curriculum/Instructional Aids Curriculum Adoption and Textbooks 118, , , , ,826 1,783,121 Instructional Aids 17,561 17,938 18,326 18,726 19,138 91,689 Total Capital Plan Budget $ 27,340,118 $ 8,549,174 $ 6,620,699 $ 2,315,010 $ 2,079,547 $ 46,904,548 Pendergast Elementary School District No. 92 Page 235

240 I. FORECAST OF REVENUES AND EXPENDITURES FOR ALL GOVERNMENTAL FUNDS FOR (concl d) F. DEBT SERVICE FUND PENDERGAST ELEMENTARY SCHOOL DISTRICT DEBT SERVICE FUND EXPENDITURES BY FUNCTION PROJECTED For Fiscal Years Through Informational Section Budget Projected Revenues: Local Property taxes $ 10,462,940 $ 11,652,262 Total Revenues 10,462,940 11,652,262 Expenditures: Debt service Interest, premium and fiscal charges 482, ,262 Principal retirement 9,980,000 10,895,000 Total Expenditures 10,462,940 11,652,262 Excess (deficiency) of revenues over expenditures - - Fund balances, beginning of year - - Fund balances, end of year $ - $ - This debt service table illustrates the effects of existing debt levels on current and future budgets. Because the Debt Service Fund's primary revenue is derived through the levy and collection of secondary property taxes, the budget for the current year and future years is established under the assumption that the debt service requirements, which are reflected as the budgeted expenditures, are funded through the collection of secondary property taxes. The methodology used to calculate secondary tax rates is explained further in section VIII of the Informational Section. Pendergast Elementary School District No. 92 Page 236

241 Informational Section Average Growth Projected Projected Rate $ 11,328,794 $ 5,372, % 11,328,794 5,372, % 328,794 72, % 11,000,000 5,300, % 11,328,794 5,372, % $ - $ - Pendergast Elementary School District No. 92 Page 237

242 Informational Section II. BUDGET WORKSHEET The following budget formulas are used to allocate supplies and purchased services budget amounts to each school. The allocations are utilized to equitably calculate the amount of funds each school receives in these budgeted areas. The allocations, as noted, are based either on a per-pupil amount, a per-teacher amount or a per-site amount. Budget line item Allocation amount Basis of allocation Supplies - General $ Per Pupil Supplies - Art 2.25 Per Pupil Supplies - Reading 1.50 Per Pupil Supplies - Music 0.75 Per Pupil Supplies - P.E Per Pupil Supplies Total Per Pupil Supplies - New School Start Up Per Pupil Discretionary - New Teacher Per Teacher Discretionary - Continue Teachers Per Teacher Discretionary - Special Education Per Teacher Supplies, Special Ed Per Teacher Substitute Allocation Days 9.00 Per Teacher Graduation Costs Per Student Per Pupil Outdoor Education Per Student Per Pupil Instruction Printing Costs Per Site 1, Per Site Site Printing Costs per Student 2.50 Per Pupil Office Equipment Repair Per Site Principal's Office Supplies Per Student 2.00 Per Pupil Principal's Office Subscriptions Per Site Principal's Office Dues & Fees Per Site Principal's Office Travel Per Site Principal's Office - Asst. Prin. Travel Per Site Health Supplies Per Student 0.65 Per Pupil Health - Subscriptions Per Site Health - Miscellaneous Per Site Health - Printing Per Site Health - Equip. Maintenance/Repair Per Site Counselors - Discretionary Supplies Per Site Counselors - Subscriptions Per Site Librarians - Supplies Per Site Librarians - Equipment Repair Per Site Librarians - Subscriptions Per Site Staff Development Per Teacher Per Teacher Interscholastic Athletics - Fees Per Pupil Interscholastic Athletics - Supplies Per Site Interscholastic Athletics - Purch Srvs Per Site 301 Allocation - Per Reg Ed Teacher Per Reg Ed Teacher Capital Equipment per Student Per Pupil Library Budget per Site 8, Per Site Pendergast Elementary School District No. 92 Page 238

243 Informational Section III. DISTRICT ENROLLMENT TRENDS The District experienced steady growth in its student population in the past. The past growth was attributed to an explosive expansion of housing developments in the West valley of the Phoenix metropolitan area. The District is now expecting a decrease due to its migrating student population because of the slow economy. ADM has decreased from an average daily membership (ADM) of 10,340 students in to a projected ADM of 9,583 in Although these new housing developments caused student populations to increase in the past, the current housing market has caused student numbers to decrease for this fiscal year. Because of this assumption, enrollment and ADM are expected to decrease for the upcoming fiscal year and continue to decrease as illustrated in the following tables. Pendergast Elementary School District No. 92 Page 239

244 Informational Section III. DISTRICT ENROLLMENT TRENDS (cont d) ENROLLMENT Fiscal Percentage Year Enrollment Change Actual , % Actual , % Actual , % Actual , % Actual , % Actual , % Projected , % Projected , % Projected , % Projected , % Projected , % Number of Students 11,000 10,800 10,600 10,400 10,200 10,000 9,800 9,600 9,400 9,200 9,000 District Enrollment Trends Fiscal Enrollment Fiscal Year Pendergast Elementary School District No. 92 Page 240

245 Informational Section III. DISTRICT ENROLLMENT TRENDS (cont d) AVERAGE DAILY MEMBERSHIP (ADM) Fiscal Average Daily Percentage Year Membership Change Actual , % Actual , % Actual , % Actual , % Actual , % Actual , % Projected , % Projected , % Projected , % Projected , % Projected , % District ADM Trends Number of Students 10,600 10,400 10,200 10,000 9,800 9,600 9,400 9,200 9,000 8,800 8,600 Average Daily Membership Fiscal Year Pendergast Elementary School District No. 92 Page 241

246 Informational Section III. DISTRICT ENROLLMENT TRENDS (cont d) ENROLLMENT BY SCHOOL Pendergast Elementary Kindergarten Grade Grade Grade Grade Grade Grade Grade Grade Total Pendergast Elementary Desert Horizon Elementary Kindergarten Grade Grade Grade Grade Grade Grade Grade Grade Total Desert Horizon Elementary Westwind Primary Kindergarten Grade Grade Grade Grade Total Westwind Primary Westwind Intermediate Grade Grade Grade Grade PSD Total Westwind Intermediate Pendergast Elementary School District No. 92 Page 242

247 Informational Section III. DISTRICT ENROLLMENT TRENDS (cont d) ENROLLMENT BY SCHOOL (cont'd) Villa de Paz Elementary Kindergarten Grade Grade Grade Grade Grade Grade Grade Grade Ungraded/ PS Total Villa de Paz Elementary Garden Lakes Elementary Kindergarten Grade Grade Grade Grade Grade Grade Grade Grade Ungraded Total Garden Lakes Elementary 1,106 1,133 1, Desert Mirage Elementary Kindergarten Grade Grade Grade Grade Grade Grade Grade Grade PSD Total Desert Mirage Elementary Pendergast Elementary School District No. 92 Page 243

248 Informational Section III. DISTRICT ENROLLMENT TRENDS (cont d) ENROLLMENT BY SCHOOL (cont'd) Copper King Elementary Kindergarten Grade Grade Grade Grade Grade Grade Grade Grade Ungraded Total Copper King Elementary 944 1,180 1, Canyon Breeze Elementary Kindergarten Grade Grade Grade Grade Grade Grade Grade Grade Total Canyon Breeze Elementary 837 1,011 1, Sonoran Sky Elementary Kindergarten Grade Grade Grade Grade Grade Grade Grade Grade Ungraded Total Sonoran Sky Elementary Pendergast Elementary School District No. 92 Page 244

249 Informational Section III. DISTRICT ENROLLMENT TRENDS (cont d) ENROLLMENT BY SCHOOL (cont'd) Rio Vista Elementary Kindergarten Grade Grade Grade Grade Grade Grade Grade Grade Ungraded Total Rio Vista Elementary Sunset Ridge Elementary Kindergarten Grade Grade Grade Grade Grade Grade Grade Grade Total Sunset Ridge Elementary Amberlea Elementary Kindergarten Grade Grade Grade Grade Grade Grade Grade Grade Ungraded Total Amberlea Elementary Pendergast Elementary School District No. 92 Page 245

250 Informational Section III. DISTRICT ENROLLMENT TRENDS (concl d) ENROLLMENT BY SCHOOL (concl'd) Calderwood Alternative Kindergarten Grade Grade Grade Grade Grade Grade Grade Grade Total Calderwood Alternative District Pendergast Elementary Desert Horizon Elementary Westwind Primary Westwind Intermediate Villa de Paz Elementary Garden Lakes Elementary 1,106 1,133 1, Desert Mirage Elementary Copper King Elementary 944 1,180 1, Canyon Breeze Elementary 837 1,011 1, Sonoran Sky Elementary Rio Vista Elementary Sunset Ridge Elementary Amberlea Elementary Calderwood Alternative Total District 10,433 10,781 10,803 10,340 10,036 Pendergast Elementary School District No. 92 Page 246

251 Informational Section IV. STAFFING TRENDS District Employee and Staffing Levels* For Fiscal years through Instructional Staff Student / Special Educational Support Services Educational Support Services - Academic Administrative Services School Administrative Services Business/Human Resources/Technology Services Maintenance and Plant Operations Transportation Services Food Service Staff Totals 1, , , *Stated in full-time equivalent measure Employees 1,400 1,200 1, Instructional Staff Student / Special Educational Support Services Educational Support Services Academic Administrative Services School Administrative Services Business/Human Resources/Technology Services Maintenance and Plant Operations Transportation Services Food Service Staff Pendergast Elementary School District No. 92 Page 247

252 Informational Section IV. STAFFING TRENDS (concl d) SITE SUPPORT STAFFING TABLE* FISCAL YEAR 2011 AM CB CK DH DM GL PEND RV SR SS VDP WWI WWP TOTALS School # Enrollment ,961 Position Principal Assistant Principal TOSA Total FTE* Counselor Nurse EMT / LPN Health Office Assistant Total FTE* Sec to the Principal Office Assistant II Office Assistant I Total Hours per Day Library Aide Total FTE* Playground Aides K-3 Aides Total Hours Per Day * All amounts are stated in Full Time Equivalent (FTE) measure. Pendergast Elementary School District No. 92 Page 248

253 Informational Section V. ESTIMATED COST OF BONDS TO TAXPAYERS ESTIMATED COST OF BONDS TO TAXPAYERS RESIDENTIAL PROPERTY (ASSESSED AT 10%) Average Average Annual Cost Monthly Cost $2.809/$100 Full Cash Assessed of Assessed of Assessed Value (1) Value Valuation (2) Valuation (2) $ 80,000 $ 8,000 $ $ ,000 10, ,000 15, ,000 20, COMMERCIAL PROPERTY (ASSESSED AT 25%) Average Average Annual Cost Monthly Cost $2.809/$100 Full Cash Assessed of Assessed of Assessed Value (1) Value Valuation (2) Valuation (2) $ 100,000 $ 25,000 $ $ ,000 37,500 1, ,000 50,000 1, ,000 62,500 1, ,000 75,000 2, AGRICULTURAL AND VACANT PROPERTY (ASSESSED AT 16%) Average Average Annual Cost Monthly Cost $2.809/$100 Full Cash Assessed of Assessed of Assessed Value (1) Value Valuation (2) Valuation (2) $ 100,000 $ 16,000 $ $ ,000 24, ,000 32, ,000 40,000 1, ,000 48,000 1, (1) Assessor's full cash value is the value of property as it appears on the property tax bill and does not represent market value. (2) Cost based on average estimated tax rate over the life of the bond issue and a number of other financing assumptions subject to change. Pendergast Elementary School District No. 92 Page 249

254 Informational Section VI. ESTIMATED PROPERTY TAX COST TO TAXPAYERS Annual Effect on Taxpayers Tax Rate $ $ $ $ $ Assessment Value Assessment Rate Assessed Value $ 80,000 10% $ 8,000 $ $ $ $ $ ,000 10% 10, ,000 10% 15, ,000 10% 20,000 1, , , , , Pendergast Elementary School District No. 92 Page 250

255 Informational Section VII. DEBT RETIREMENT SCHEDULE As of July 1, 2010 Date Principal Fiscal Year Interest Fiscal Year Total 07/01/2011 $ 10,895,000 $ 757,262 $ 11,652,262 07/01/ ,000, ,794 11,328,794 07/01/2013 5,300,000 72,376 5,372,376 $ 27,195,000 $ 1,158,432 $ 28,353,432 Issue Description* Principal Project of 2001, Series A (2002) $ 3,645,000 Project of 2001, Series B (2002) 2,135,000 Project of 2006, Series A (2006) 900,000 Project of 2006, Series B (2007) 4,200,000 Project of 2006, Series C (2009) 7,050,000 Project of 2006, Series D (2009) $ 9,265,000 27,195,000 Changes in Long-Term Debt Beginning Balance $ 29,225,000 Additions 9,265,000 Reductions 11,295,000 Ending Balance $ 27,195,000 *During July 2010, the District issued Project of 2006, Series E (2010) bonds in the amount of $10,965,000. Pendergast Elementary School District No. 92 Page 251

256 Informational Section VIII. PROPERTY CLASSIFICATIONS AND ASSESSED PROPERTY VALUE Property classifications are directly related with the percentage of assessed property value used to calculate an individual property owner s annual property tax liability. The formula to calculate a tax rate is to divide the levy amount by the assessed property value within the District. This tax rate is what is then assessed to the property tax owners within the District. The rate represents the annual cost per $100 of assessed property value. The property value assessment is adjusted depending upon the class of property. The District has four different classes of property as illustrated by the table and chart on the page 254. Each property class has its own assessment ratio. This assessment ratio is the percentage of assessed property value used to calculate the tax liability. Simply stated, the formulas used to calculate an individual property owner s tax liability are as follows: District Levy Amount / Total Assessed Property Value within District = Tax Rate (Full Cash Value X Assessment Ratio) Exemptions = Net Assessed Value Net Assessed Value X Tax Rate = Tax Liability Pendergast Elementary School District No. 92 Page 252

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258 Informational Section VIII. PROPERTY CLASSIFICATIONS AND ASSESSED PROPERTY VALUE (cont d) 2010 PROPERTY CLASSIFICATION (TAX BASE) Property Assessment Legal Property Ratio Parcel Gross Full Classification Description Percentage Count Cash Value 1 Mining, Utilities, Commercial and Industrial 25% 442 $ 741,261,706 2 Agriculture and Vacant Land 16% 1,352 1,602,867,811 3 Residential (Owner Occupied) 10% 16,861 1,794,383,669 4 Residential (Leased or Rented) 10% 4, ,882,343 $ 4,673,395,529 Assessed Valuation by Property Classification Residential (Leased or Rented) 13.00% Mining, Utilities, Commercial and Industrial 34.95% Residential (Owner Occupied) 43.57% Agriculture and Vacant Land 8.48% Pendergast Elementary School District No. 92 Page 254

259 Informational Section Net Assessed Value Percent of Total $ 143,686, % 34,848, % 179,096, % 53,416, % $ 411,048, % Pendergast Elementary School District No. 92 Page 255

260 Informational Section VIII. PROPERTY CLASSIFICATIONS AND ASSESSED PROPERTY VALUE (concl d) ASSESSED AND ESTIMATED ACTUAL VALUE OF PROPERTY Fiscal Years Ended through Full Cash Net Fiscal Assessed Assessed Year Valuation Valuation $ 4,673,395,529 $ 411,048, ,115,982, ,329, ,102,328, ,119, ,217,664, ,854, ,941,157, ,634, ,774,449, ,592, ,496,195, ,165, ,223,263, ,687, ,717,137, ,193, ,558,962, ,751, ,300,422, ,568, ,116,224, ,337,418 7,000,000,000 6,000,000,000 5,000,000,000 4,000,000,000 3,000,000,000 2,000,000,000 1,000,000,000 Full Cash Assessed Valuation Full Total Assessed Valuation (1) Arizona property taxes are divided into two categories, primary and secondary. Secondary property taxes are those taxes and assessments imposed to pay principal and interest on general obligation bonds and certain other obligations, those imposed for special districts other than school districts and those imposed to exceed a budget, expenditure or tax limitation pursuant to voter approval. Primary property taxes are all ad valorem taxes other than secondary property taxes. Annual increases in valuation of certain types of property for primary tax purposes and the amount of primary taxes which may be levied in any year are subject to certain limitations. These limitations do not apply with respect to secondary property taxes. Pendergast Elementary School District No. 92 Page 256

261 Informational Section IX. TAX RATE TRENDS The following table and chart illustrate the trends of District tax rates for the budget year, current year and the past four fiscal years. Both the primary and secondary tax rates are illustrated. The tax rate is stated as dollars assessed per $100 of assessed valuation. PROPERTY TAX RATES PER $100 OF ASSESSED VALUATION Budget Year, Current Year and Last Four Fiscal Years Fiscal Year Primary Tax Rate Secondary Tax Rate Total Tax Rate _ * $ $ $ Primary Tax Rate Secondary Tax Rate *Estimated Pendergast Elementary School District No. 92 Page 257

262 Informational Section X. PROPERTY TAXES LEVIED AND COLLECTED The following table and chart illustrate the trend of actual property taxes collected. The State of Arizona does account for the fact there are delinquency rates in each of the Arizona school districts. Because of this, the State funds a portion of the delinquency rate in the form of State Aid revenue. The delinquency rate has not posed a problem for the District in terms of cash flow to fund expenditures. PROPERTY TAXES LEVIED AND COLLECTED Budget Year, Current Year and Last Ten Fiscal Years Actual Actual Property Property Fiscal Taxes Taxes Year Levied Collected Estimated $ 21,938,225 N/A ,598,297 TBD ,147,813 22,500, ,054,877 19,539, ,199,847 16,427, ,297,497 15,603, ,178,470 14,516, ,727,143 13,720, ,926,232 12,922, ,334,106 11,316, ,084,989 10,084, ,568,134 8,568,124 Property Tax Levies and Collections 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000, Levy Amount Collection Amount (1) Unsecured personal property taxes are not included in this schedule because the dates of the monthly rolls vary each year. On average, 93% of unsecured property taxes are collected within 90 days after the due date. The amount levied and collected includes additional State aid in lieu of taxes. Pendergast Elementary School District No. 92 Page 258

263 Informational Section XI. PERFORMANCE MEASURES Pendergast School District is located in the Phoenix metropolitan area. It has a student population of about 10,036. The original Pendergast School was founded over one hundred years ago. The District is located within a former agricultural community that has currently become more of an urban environment. During the past several years, the District has seen a marked change in the demographics of its community. For instance: The percentage of Anglo students has declined from approximately 50% of the total student population in 2000 to a current percentage that is less than 20% of all students attending school in the District. The total English Language Learner (ELL) population has grown substantially. The District free and reduced lunch rate increased from 44% of the total student population to 53% of the total student population almost 10% more students who qualify. Schools with the highest populations of free and reduced students include Amberlea, Westwind Primary, Westwind Intermediate, Desert Horizon and Pendergast. There is a direct correlation between schools with the highest numbers of students who qualify for free or reduced lunch and schools with lower test scores within the District. All of the trends the District is experiencing are not uncommon when compared to neighboring districts as well as districts throughout Arizona. The District has implemented programs and initiatives to further increase the achievement of all students in Pendergast Elementary School District. In the following three tables, the performance of students in the District is highlighted in the areas of Reading, Math and Writing as measured on the Arizona Instrument to Measure Standards (AIMS) assessment. The AIMS assessment is administered to students in grades 3-8 statewide each spring. The performance on AIMS is measured by one of four performance categories Falls Far Below the Standards, Approaches the Standards, Meets the Standards and Exceeds the Standards. Students who earn the last two categories (Meets and Exceeds) are considered proficient in the Arizona Academic Content Standards. Overall, AIMS results show that over the previous fiscal year math scores have decreased throughout the District and at most grade levels. Reading scores remained stable or increased for some grade levels. Writing scores decreased over the previous fiscal year. The proceeding performance results connects directly to the District s Goal One of ensuring each student will receive the care, services and educational opportunities to achieve academic success and social growth while honoring diverse cultural backgrounds. Pendergast Elementary School District No. 92 Page 259

264 Informational Section XI. PERFORMANCE MEASURES (cont d) A. READING Reading rd 4th 5th 6th 7th 8th Reading scores have increased over the past three years. In grades 6 and 7, there has been significant growth from the school year. Additionally, most schools in the District have implemented reading goals and professional development plans to support the District s reading initiative as part of their Proposition 301 school improvement efforts. It is anticipated that this work will produce even higher reading scores in the next testing year. Pendergast Elementary School District No. 92 Page 260

265 Informational Section XI. PERFORMANCE MEASURES (cont d) B. MATH Mathematics scores have decreased in all grades with the exception of grade 8. In general, all grades have an overall lower performance since the previous fiscal year. District-wide, a new core math program was implemented in and District formative math assessments have been utilized to monitor student progress towards Arizona s standards throughout the school year. All grades in the District are tested at each quarter. With continued use of frequent, formative benchmark assessments, we expect to see proficiency rates climb in the future. Pendergast Elementary School District No. 92 Page 261

266 Informational Section XI. PERFORMANCE MEASURES (cont d) C. WRITING Writing th 6th 7th There was a decline in writing scores for each grade level over the school year. The Six Traits Writing Rubric was implemented in Arizona in Significant staff development has been given to schools to foster its implementation and use. Over time, these fluctuations may be overcome by a more committed emphasis on Arizona s Six Traits Writing Rubric within the individual District schools and more consistent scoring in the State. Pendergast Elementary School District No. 92 Page 262

267 Informational Section XI. PERFORMANCE MEASURES (cont d) D. PENDERGAST SCHOOL DISTRICT PARENT SATISFACTION More than 6,300 parents participated in the Parent Satisfaction Survey, which was conducted through the school sites in March and April According to the results of the survey, Pendergast District parents are satisfied or highly satisfied with the quality of education that their children receive; furthermore, parents provided the District with higher scores for 8 of the 16 questions in the survey compared to the 2009 results. Parents gave their highest scores to their schools teachers. Of the five questions asked in the survey about teachers, the scores were all between 90% - 95%, showing that parents are highly satisfied with their child s curriculum, with math, reading and writing. Additionally, over 93% of parents said their child was receiving a quality education. Pendergast Elementary School District No. 92 Page 263