Annual Budget

Transcription

1 Independent School District of Boise City Annual Budget School District No. 1, Ada County, Boise, Idaho,

2 Annual Budget Document Fiscal Year Nancy Landon Budget and Finance Administrator Department Clerk Boise School District Staff Independent School District of Boise City 8169 West Victory Road Boise, ID (208)

3 Table of Content INTRODUCTION... 3 Executive Summary... 3 Budget Overview... 3 Organization... 4 Budget Presentation... 4 Budget Process... 5 Significant Legislative Actions/Board Policy Changes... 5 Financial... 6 Total Budget for All Governmental Funds... 7 General Fund... 8 Special Revenue Fund Debt Service Fund Capital Project Fund Economy Projections Information Enrollment Trends Achievement Staff Information/Allocation of Resources Mission and Goals of the District Recognition Conclusion Meritorious Budget Award Board of Trustees/Administration ORGANIZATION District and Administration Organization Chart Boise School District Strategic Plan DISTRICT SURVEYS FUND STRUCTURE Classification of Revenue and Expenditures Budget Basis for Measuring Revenues and Expenditures Procedures And Regulations Budget Administration and Management Process Budget Format Budget Development/Presentation Capital and Maintenance Budgeting Budget Process Timeline FINANCIAL Description of Governmental Funds Governmental Funds Special Revenue Funds Debt Service Fund Capital Projects Fund Fund Details and Illustrations General Fund Expenditures per Average Daily Attendance (ADA) Table of Content i

4 FINANCIAL Continued Revenue Funds Expenditure Funds...49 Special Revenue, Debt Service, and Capital Funds...73 INFORMATION Financial Major Revenue Sources Use of Fund Balance Tax Levy Procedure Ad Valorem Property Tax Homeowner Exemption Personal Property Exemption Valuation History Impact of Budget on Taxpayers State Educational Support Program Current Year Legislative Funding Budget Projections Long Term Bond Indebtedness Capital Projects Current Facility Projects Demographics Enrollment Transportation Safety and Security Achievement Data SAT Advanced Placement (AP) Scores and Participation Graduation Rates Recognition Education Programs Certified/Classified Personnel Staff Information - Allocation of Resources District Profile Boise Valley Boise City Economic Overview Employment Educational Attainment Military Transportation Boise Airport School Enrollment School Year Calendar Glossary Budget Document art by District Schools, Students, and Programs, and listed on District Website. Table of Content ii

5 INTRODUCTORY SECTION EXECUTIVE SUMMARY FINANCIAL ECONOMY PROJECTIONS INFORMATION CONCLUSION Flowerama K. Byrne-Capital

6 Educating Today for a better tomorrow

7 The Independent School District of Boise City 8169 West Victory Road (208) Boise, ID Fax (208) June 13, 2016 INTRODUCTION EXECUTIVE SUMMARY The Board of Trustees Independent School District No. 1 Boise, ID Dear Board of Trustees and Community Members: We submit this proposed budget document for your consideration and approval. It appropriates funds for the school year for the Independent School District of Boise City. The budget includes audited amounts for fiscal years and approved, and amended budget amounts for The fiscal year (FY) budget consists of identified Governmental Funds including the General Fund, Special Revenue Fund, Debt Service Fund, and the Capital Projects Fund. Budgets are presented on the modified accrual basis of accounting for all governmental fund types. Once the budget is adopted, the Board of Trustees can amend the budget as necessary. The financial section and organizational section of this document provide detail pertaining to each fund and the budget process. The informational section is an overview of trends in demographics, economic conditions, and District student achievement. Budget Overview The budget has been prepared with thoughtful consideration to the Mission and Goals of the Boise School District (BSD). In order to actualize our mission of Educating Today for a Better Tomorrow a number of goals have been outlined by our community and staff in our Strategic Plan. The goals establish action items that continue to steer the District toward providing the best quality education with the resources available. The District continues to provide for enhanced programs and initiatives, including the expansion of Gifted and Talented programs throughout the District, offering preschool opportunities for at risk students, continued expansion of the Advanced Placement (AP) program offerings at all high schools, and increasing enrollment in the Advancement Via Individual Determination (AVID) class offerings at all the junior high and senior high schools. The AVID program is a college preparatory program for students who may not traditionally be college bound academically. It has a proven record of closing the achievement gap for many students who are struggling academically. In addition to new program offerings, the District has redesigned a number of programs and offerings to better improve instructional delivery and support for students and families. Some of these initiatives include the redesign of the Boise Alternative to Suspension and Expulsion program (BASE), the creation of four community schools located in each quadrant, the addition of counseling staff to assist students in meeting their career and college ready goals and updating computers and projectors throughout the District. The District continues to allocate resources for curriculum materials and training opportunities throughout the District. The current budget includes math coaches and reading coaches to assist at both the elementary and secondary level. The District has also budgeted to purchase materials that will assist our staff in evaluating student skills, strengths and weaknesses. The District continues to experience changes to the population we serve including the English Language Learner (ELL) population and in students that qualify for free and reduced lunch. As of March 2016, the District had over 4,220 ELL students speaking 93 different languages from 116 countries. Introduction Section 3

8 As of April 1, 2016, 45 percent of BSD s elementary students qualify for free and reduced lunch. The District continues to provide high quality services to assist this ever-changing population. Even as the demographics continue to change, achievement scores continue to be above the state and national averages and schools continue to meet growth standards. Enrollment in the Boise School District has been relatively level over the last four years. BSD is the second largest district in the State of Idaho with over 25,880 students. The FY budget is based on a predicted District enrollment decrease of 100 students. The District anticipates a decrease at the elementary level as smaller class sizes enter the District. Birth rates in Ada County have decreased from a high of 5,788 in 2007 to 4,980 in The State Charter Commission did not approve the establishment of any new charter schools within the District boundaries for the school year. BSD continues to provide choice and open enrollment options to encourage students to attend schools within our District. During the school year, approximately 1,083 full-time students residing in other school districts were enrolled in the Boise School District. The Boise District has been very fortunate to have the support of the community. In March 2012, the District asked the voters to approve a temporary five-year supplemental levy to maintain programs and class sizes throughout the District. The voters overwhelmingly approved this measure with 71 percent voting to approve the levy. The final year of this approved levy is , at which time there will not be a need to renew the supplemental levy. Over the five-year period the District was authorized to certify up to $70 million dollars, however, the District and Board of Trustees limited this to only $38 million, thus saving the taxpayers $32 million dollars over five years. In FY the District spent $8,046 general fund per pupil while the statewide average was $6,302. The School Board s Strategic Plan guides the District each year in the budget planning process. The Board of Trustees are updated throughout the year on the Strategic Plan and the progress towards meeting the goals and action items identified. The District continually seeks input from staff, patrons, and the community to be responsive to the needs of our students and community. The FY budget strategically targets the areas of educational opportunities, school safety, maintaining and hiring the best staff and accountability as primary expenditures, keeping the bulk of expenditures focused on students and the classroom. District goals for financial management are to ensure that funds are expended for the benefit of students and to have District personnel be ethical, accountable, equitable, efficient, and effective managers of the resources entrusted to the District. Organization The Boise School District serves over 25,880 students in 48 schools and employs approximately 2,500 full-time staff. The District maintains a number of specialized programs including the Treasure Valley Math and Science Center, the Madison preschool program and a state of the art Professional Technical Education Center. In addition to these specialized programs, the District offers community education programs and extended day programs for non-traditional students. Budget Presentation Budgets presented on the modified accrual basis of accounting for all governmental fund types are consistent with Generally Accepted Accounting Principles (GAAP). The District does not maintain any proprietary funds. The financial section of the budget includes all Governmental Funds for which the Board of Trustees is legally responsible with the exception of student activity funds. The following funds are presented in the budget: General Fund, Special Revenue Funds, Debt Service Fund, and the Capital Projects Fund. The budget expenditure and revenue categories the District uses are those adopted by the Idaho State Department of Education. Revenues are classified by fund and source. Expenditures are classified by fund, function, program, and object. Introduction Section 4

9 The budget is designed to help assure fiscal efficiency and integrity and to provide accountability for public funds. All school principals and other budget officers are required to monitor their budgets and follow District accounting procedures. All budget officers have on-line access to their budgets. This budget document is structured to be clear and easily navigated as well as attain the requirements of the Meritorious Budget Award (MBA) of the Association of School Business Officials International (ASBO). To receive the MBA, a school entity must publish a budget document as a policy document, as an operations guide, as a financial plan, and as a communications medium. We believe our current budget structure conforms to the requirements of the Meritorious Budget Awards Program and have submitted this document to the ASBO for award consideration. Budget Process Preparation of the General Fund Budget is a collaborative effort of the Board of Trustees, District administration, principals, and staff members, as well as opportunities for public input from members of our community. The issues and needs raised during this budget development process are reflected throughout the General Fund Budget. Development activities for this budget plan include: Planning Review of the strategic plan, requests from principals, and requests from budget officers allow for initial planning as to resources requested to continue implementation of the District Strategic Plan. The Budget Committee is updated on fund balance amounts based on completion of the prior year audit. Preliminary enrollments are determined in early fall so that state revenue can be estimated. The District continually works with the Boise Education Association to discuss salary, benefits, curriculum and instructional opportunities. Preparation Budget requests are compiled, benefits costs are determined, and salary experience and education costs are calculated. The District works with and provides input to the Legislature to appropriate public school funding for the next year. The budget committee works to establish a balanced budget and public work sessions are held. Adoption An advertised public hearing is held and the final budget is submitted to the Board for approval in June. Following Board approval, budget officers are notified and spending authority is granted as of July 1. Appropriate documents are submitted to the Ada County Assessor and the State Department of Education. Capital Budgeting During the District engaged in a district-wide planning process to develop an updated long range Facility Master Plan (FMP). The plan will include recommendations for construction, renovations/additions, replacement, and general maintenance. The plan will be completed in the Fall of The plan focuses on future growth needs, facility upgrades, facility education adequacy and overall demographic changes. The current year capital budgeting projects included evaluating where energy savings could be recognized. These projects include HVAC upgrades, water conservation and the completion of a new Facility and Operations building that will garner energy and efficiency savings. The District also sets aside safety dollars for the Director s to access as their building safety teams identify needs throughout the District. In addition to implementing the FMP, District administrators meet each year to discuss projects considered high priority as they pertain to safety, American with Disabilities Act compliance and energy efficiency. Principals also submit capital improvement requests to their Area Director for review and possible approval. Significant Legislative Actions/Board Policy Changes The 2016 Legislature continued to move forward with implementing the new career ladder funding recommendations brought forth from the Governor s Education Task Force. The legislature also incorporated some changes to the career ladder, which included moving certified pupil personnel to the career ladder funding model. FY is the second year of the five-year implementation plan for the career ladder. The goal of the career ladder is to increase beginning salaries for teachers and allow teachers to move quickly through the career ladder if certain performance requirements are reached. Once fully implemented, by year 2020, no teacher would be paid less than $37,000. The maximum reimbursement for a fully funded teacher in 2020 would be $50,000. Introduction Section 5

10 The career ladder legislation also allocates money to Districts based on the education levels of the certified instructional and pupil personnel staff. If an instructional or pupil personnel employee is placed on the professional rung on the career ladder, the District will qualify for a stipend if the employee holds a Master s Degree or has a Bachelor degree with 24 additional credits earned. The allocation associated with this education stipend will increase over the next three years to a maximum of $2,000 for BA+24 and $3,500 for a MA. There are a number of requirements that have been established in order for staff to move along the career ladder. The main requirement deals with how teachers have been rated on their annual evaluations. The State Board of Education has established rules to implement this new law. The State Board of Education will oversee the evaluation processes used by school districts and charters throughout the State. The career ladder funding model also specifies that a teacher may be considered a master teacher if certain requirements have been met. The goal of the Idaho Legislature is to reward outstanding teachers. If considered a master teacher, then a teacher would receive a premium of $4,000 to be paid to the teacher for three years. Teachers must meet a number of benchmarks to be considered a master teacher some of which include the following: eight years of teaching experience, three years immediately preceding the award; successful completion of an annual individualized professional learning plan; a majority of students meet measurable student achievement as identified in Idaho Code for not less than three of the previous five years; and provide artifacts demonstrating evidence of effective teaching methods for three of the last five years. The earliest a teacher could receive this premium is in July FINANCIAL The budget document provides revenue and expenditure detail for all District funds. A pyramid approach is used, beginning with a summary of the general fund and all other funds compared to the previous year totals then followed by information that is more detailed by fund. The District only uses the following Governmental Funds: General Fund This fund is used to account for revenues used to finance the current and ordinary operations of the District. Activities not required to be accounted for in a different fund are reported in this fund. Special Revenue Funds These funds are used to account for special projects for revenues and expenditure activity separate from the normal operations of the District. Special Revenue funds are used to account for special state, local, and federal programs. Debt Service Fund This fund accounts for the revenue collected from taxes levied for the payment of principal and interest on the District s general obligation bonds. Capital Projects Fund This fund accounts for revenues from taxes levied and any fund transfers from the general fund. Monies are used to acquire buildings and sites, remodel and repair existing buildings and construct new buildings. Boise School District refers to this fund as the Plant Facility Fund. Introduction Section 6

11 Total Budget for All Governmental Funds The following schedule and graphs show the District s total budgeted revenues and expenditures for all funds for the school year. Total for All Governmental Funds Special Revenue Debt Service Revenues General Capital Total Total Local Revenue $79,478,926 $4,718,992 $12,615,000 $15,000 $96,827,918 $92,382,946 State Revenue 130,727,130 2,356, ,413 1,552, ,979, ,095,154 Federal Revenue 68,157 21,603, ,671,627 19,994,284 Other Sources 300, ,000,000 3,300,000 3,505,000 Use of Fund Balance 3,744, , ,939,734 8,890,425 7,652,010 Total Revenues $214,318,815 $28,885,201 $12,958,413 $9,506,734 $265,669,163 $252,629,394 Expenditures Salaries $134,844,490 $14,137,533 $0 $0 $148,982,023 $144,466,182 Benefits 49,025,813 5,738, ,764,423 51,263,157 Purchased Services 17,534,855 1,106, ,000 18,691,326 18,631,655 Supplies & Materials 8,973,657 7,552, ,526,304 14,566,173 Capital Outlay 290, ,456,734 9,746,734 6,790,000 Debt Retirement ,992, ,992,094 11,100,613 Insurance & Judgments 650,000 2, , ,300 Transfers 3,000, , ,317,530 3,310,542 Unappropriated Fund Balance 0 30,110 1,966, ,996,429 1,788,772 Total Expenditures $214,318,815 $28,885,201 $12,958,413 $9,506,734 $265,669,163 $252,629,394 Boise School District receives 36 percent of its revenues from local sources, including property taxes, 51 percent from the State, 8 percent from the federal government, and 3 percent from the use of fund balance. The District plans to utilize $8.8 million from fund balance in The largest use of fund balance is from the plant facility fund ($4.9 million) to complete the facilities and operations building. The majority of the Boise District expenditure budget is spent on salaries and benefits (76.7%). The next large expenditure area is purchased services (7%) which include utilities, pupil transportation and maintenance contracts. Introduction Section 7

12 The third largest expenditure category is supplies (6%), which includes library materials, minor equipment, school supplies, supplies, computer software, textbooks, etc. The largest portion of the expenditure budget is the District s general fund, which makes up $214.3 million, while the capital and debt service fund account for $22.4 million. With all funds combined, the total budget equals $265.6 million up from $252.6 in FY or an increase of $13 million. As capital projects are completed in the next year, the capital fund will decline. General Fund The District approved the General Fund Budget for FY in the amount of $214.3 million dollars. This amount is approximately $7.7 million dollars more than FY budget. The District utilized excess fund balance to balance the budget. The Board of Trustees approved the reduction of the fund balance reserve from 6.5 percent of revenues to 5.5 percent of revenues in June This policy change was necessary in order to provide flexibility during the economic downturn. The District anticipates having more than 5.5 percent fund balance at the end of The District anticipates revenue growth in property taxes because of an increase in market values. The State revenue projections continue to increase which is positive for public schools as the Legislature appropriates funding to public education. The District has been notified by the Ada County Assessor that market values have continued to increase and it is anticipated that market values will increase by approximately 8 percent in the school year. The voters approved a temporary five-year levy in to maintain programs and class sizes. The annual amount approved by the voters was $14 million. The revenue collected from this tax must be used to maintain programs and class sizes. The District requested $3.75 million of the authorized $14 million for the FY budget. This is the final year of the temporary supplemental levy. Introduction Section 8

13 General Fund Revenue Programs and services included in the General Fund are primarily supported by local and state sources of revenue. The following table details the major revenue sources associated with the main operating fund (general fund) of the District: General Revenue Revenues Current Year Adopted Budget Budget Amount of Change Percent of Change Local Revenue $75,228,456 $79,478,926 $4,250, % State Revenue 125,255, ,727,130 $5,471, % Federal Revenue 65,000 68,157 $3, % Other Sources 505, ,000 -$205, % Use of Fund Balance 5,490,129 3,744,602 -$1,745, % Total Revenues $206,543,986 $214,318,815 $7,774, % Financial support for District operated programs and services is substantially derived from state and local sources of revenue which is mainly from property tax, and the State of Idaho public schools appropriation. In the FY, the District will receive 37 percent of its general fund revenue from local sources which mostly comes from property taxes. In December 2015, the tax assessor reported the District s taxable market value to be $16.8 billion dollars; this was an increase of approximately 6.8 percent. Current projections from the county tax assessor estimate values to increase by approximately 8 percent by December In FY , the State of Idaho homeowner tax exemption will increase by 5.8 percent or a maximum exemption of $94,745. This exemption was $3.75 billion dollars for the District in The exemption is expected to increase to $4 billion in Introduction Section 9

14 Property Tax Due on Value of $200,000 Home Market Value of Home Homeowners Exemption Taxable Value Tax Rate Accessed Property Tax Due Property Tax Change $710 $660 $610 $560 $510 $ * $200,000 $200,000 $200,000 $200,000 $200,000 83,974 81,000 83,920 89,580 94, , , , , , $708 $678 $604 $557 $526 $708 ($29) ($75) ($47) ($30) $ * Property Tax Due $708 $678 $604 $557 $526 * -Estimated September 2016 The District s tax base is expected to increase by approximately 8 percent in Early indications are that market values have increased throughout Ada County. Residential property tax burden in the Boise District is 58 percent of the total, while the commercial property tax burden is 42 percent. The District s largest taxpayer, Micron, Inc. accounts for approximately 2 percent of the total tax base. Micron, Inc. has also seen an increase in their market values as the economy continues to rebound. The State of Idaho and Ada County continue to be a place where people are moving to, thus resulting in increased values for homes and the need for additional commercial business. The medium price of a home in Ada County in May 2016 was $242,000 compared to May 2015 of $230,000. The tax levy for is estimated to be per thousand taxable values. In the FY, the levy rate was per thousand taxable values. The following table and graph depict current and historical taxes paid on a $200,000 home. The estimate is based on a September estimated 2016 taxable market value of $19 billion dollars. The State of Idaho allocates money to districts based on student population and education and experience of staff. The state increased funding for public education in FY The State increased base salaries for administrative and classified personnel by 3 percent. The State also funded year two of the career ladder for instructional and pupil personnel staff. This career ladder is being implemented over the next four years with the beginning salary to be $33,400 up from $32,700 in By the end of implementation (FY 2020), a beginning teacher will be paid a minimum salary of $37,000 and the most experienced teacher will be reimbursed at $50,000. In addition to base salary increases, the State increased discretionary funding by 7.7 percent or $1,828 per unit. The new unit factor for FY is $25,696, which is exactly what the distribution factor was in FY A unit is considered to be close to a classroom or approximately 19 students in our District. This increase resulted in additional revenue of $1.77 million dollars, which was not earmarked for a specific purpose. The legislature also appropriated money for staff development, technology, management information systems, reading intervention, career counseling and leadership stipends for instructional staff. Introduction Section 10

15 For the twelve months ended June 30, 2016, the State of Idaho experienced 4.2% increase in general fund revenue growth. This growth was.1% more than projected by the State s budget analyst in January. The Public Education Stabilization Fund (PESF) has approximately $89.6 million dollars to assist with public school funding in the off chance the economic growth trend does not continue. Unemployment levels in Idaho have decreased over this last year from 4% in June 2015 to 3.7% in June The national unemployment rate as of June 2016 was 4.9%. The 2016 Legislature appropriated $1,907,591,800 to Public Schools, excluding the School for Deaf and Blind for Fiscal Year Of this amount, $264,115,000 was derived from federal funds not available for general school operations, $77,202,200 was derived from dedicated funds, and $1,566,274,600 was derived from general funds. General Fund Expenditures The District expects to expend 86 percent of the total general fund budget on salaries and benefits. The next category with the highest planned expenditures is in the area of purchased services at 8.2 percent. This category includes the student transportation contract, estimated to cost approximately $8.4 million dollars, and utility costs at $4.6 million. The FY budget, totaling $214,318,815, includes an increase for compensation for all staff to receive at least a 3 percent pay increase, allows for movement on the salary schedules for experience and education and includes two days for professional development. The total contract is for 189 days. The beginning salary for a teacher in the District is $37,010. The transportation budget was relatively stable as fuel prices have decreased and the prior year budget included a number of new bus routes that were not utilized. The District bid the transportation contract in FY and the contract was awarded to First Student for a five-year period. The contract price will increase based on the annual CPI increase each year. General Expenditure General Fund Object Expenditures Current Year Adopted Budget Budget Amount of Change Percent of Change Salaries $131,138,062 $134,844,490 $3,706, % Benefits 46,057,099 49,025,813 2,968, % Purchased Services 17,295,342 17,534, , % Supplies & Materials 8,053,483 8,973, , % Capital Outlay 290, , % Debt Retirement % Insurance & Judgments 710, ,000-60, % Transfers 3,000,000 3,000, % Total Expenditures $206,543,986 $214,318,815 $7,774, % Introduction Section 11

16 The budget was increased for additional staff, including 7 additional teachers, 4 community school specialists, 2 transition specialists, 1 payroll clerk, 10 custodians from part time to full time and 2 warehouse workers. The following table details the staff changes in the FY budget. In addition to these new positions, the District also assumed the cost of social worker personnel that were funded with federal dollars from the State of Idaho, through the Department of Health and Welfare. Staffing Positions Changes 4.0 Community Resources Specialists 2.0 Transition Specialists 1.0 Payroll Financial Clerk 0.5 Communications Specialist 10.0 Part-time Custodians to full time 2.0 Part-time delivery workers to full time 1.0 Full time Custodian New Facilities and Operations Bldg. 0.5 Assistant Principal 3.0 Special Education Assistants 7.4 Teachers -0.5 Print Shop Clerk -0.4 Testing/E-Rate Coordinator Change work hours for high school paraprofessionals ½ hour/day $40K. Increase substitute pay $5.00 per day. The District worked closely with the Boise Education Association (BEA) to develop a compensation package that would maintain a fiscally sound budget. In May 2016, the BEA ratified the agreement with 98.9 percent of the members voting to approve the salary increases as outlined above. The District also set the minimum hourly rate for classified staff at $10.99 per hour. The District will continue to provide health, dental, vision, and life insurance (HDVL) for all full time employees during this contract period. The District costs associated with health coverage increased by 10% or $ per year, per employee. Employees are required to participate in the District s health wellness program if they do not want to contribute to the health coverage cost. The annual cost per employee for HDVL is $8,160. Introduction Section 12

17 The spending plan allocated funds to continue the development of programs specifically created to meet the goals of the Strategic Plan. These programs include expansion of the BASE program, establishment of four new community schools, hiring additional counseling staff to assist students with career planning, updating technology equipment, paying for student fees, expanding Summer At- Risk Programs, and the enhancement of the Advanced Placement program. In addition, resources have been allocated to provide reading remediation. The District has continued to provide training for staff in curriculum and assessment analysis. The District budgeted for approximately $1 million to upgrade technology equipment for staff and students. These upgrades include new Chromebooks, laptops and projector upgrades. Special Revenue Fund The District has numerous funds that are recorded as special revenue funds. Each of the funds is identified in the Financial Section of this document. The majority of the resources for this fund are derived from federal and local sources. The largest funds within this category that are federally funded are Title I for disadvantaged children, Title II for training and improving teaching quality, Title VI-B which is funding for special education and the school lunch program. There are also state funded programs in this fund including, driver s education, state technology and state limited English funding. Special Revenue Funds Revenues Special Revenue Funds Special Revenue Funds Amount of Change Percent of Change Local Revenue $4,818,490 $4,718,992 ($99,498) -2.06% 18.60% 8.40% 0% 56.27% 7.51% State Revenue 1,987,050 2,356,650 $369,600 Federal Revenue 19,929,284 21,603,470 $1,674,186 Other Sources 0 0 $0 Use of Fund Balance 131, ,089 $74,208 Total Revenues $26,866,705 $28,885,201 $2,018,496 Expenditures Salaries $13,328,120 $14,137,533 $809,413 Benefits 5,206,058 5,738,610 $532,552 Purchased Services 1,291,313 1,106,471 ($184,842) Supplies & Materials 6,512,690 7,552,647 $1,039,957 Capital Outlay 0 0 $0 Debt Retirement 0 0 $0 Insurance & Judgments 2,300 2,300 $0 Transfers 310, ,530 $6,988 Unappropriated Fund Balance 215,682 30,110 ($185,572) Total Expenditures $26,866,705 $28,885,201 $2,018, % 10.23% % 15.97% 0% 0% 0% 2.25% % 7.51% Introduction Section 13

18 Debt Service Fund The District owes $66,760,000 for general obligation bonds refunded or issued in 2006, 2007, 2012A, 2012B and Principal payments are due in July and August each year. Interest payments are paid semi-annually to our bond-paying agent, US Bank. The District refunded a portion of the 2007 general obligation bonds in November 2014 to take advantage of lower interest rates. The District requested updated bond ratings for the refunding of the 2007 bonds that were refunded in November Standard and Poor s and Moody s both maintained the high ratings of AA from Standard and Poor s and Aa1 from Moody s. The District is well below the debt capacity allowed by Idaho Code. Debt service payments made with tax revenues are certified annually to meet required payment obligations. The Board of Trustees has structured all long-term debt to be repaid by levying a tax rate of 70 cents per $1,000 taxable value for With market values increasing, the District believes that the current levy rate can be maintained to meet future debt obligations. The rate is one of the lowest bond levy rates in the State of Idaho. Property tax is collected by the county treasurer, and then remitted monthly to the District. Debt Service Fund Revenues Debt Service Fund Debt Service Fund Amount of Change Local Revenue $12,321,000 $12,615,000 $294,000 State Revenue 352, ,413 ($9,290) Federal Revenue 0 0 $0 Other Sources 0 0 $0 Use of Fund Balance 0 0 $0 Total Revenues $12,673,703 $12,958,413 $284,710 Expenditures Salaries $0 $0 $0 Benefits 0 0 $0 Purchased Services 0 0 $0 Supplies & Materials 0 0 $0 Capital Outlay 0 0 $0 Debt Retirement 11,100,613 10,992,094 ($108,519) Insurance & Judgments 0 0 $0 Transfers 0 0 $0 Unappropriated Fund Balance 1,573,090 1,966,319 $393,229 Total Expenditures $12,673,703 $12,958,413 $284,710 Percent of Change 2.39% -2.63% 0% 0% 0% 2.25% 0% 0% 0% 0% 0% -0.98% 0% 0% 25.00% 2.25% Introduction Section 14

19 Capital Project Fund During , the District completed a number of projects including the redesign of the Valley View parking lot, track resurfacing and Capital and Borah high schools, installation of new windows at Whittier and purchasing a 50-acre school site in South Boise. The District has an annual maintenance schedule in addition to a list of high priority projects that need to be addressed. The District also entered into a contract with Dejong Richter, LLC to complete a facility master plan for the District to cover the next 10 to 15 years. The plan is expected to be submitted to the Board of Trustees for approval in the Fall of The District has limited resources available for maintenance and capital construction needs. In 1998 taxpayers approved an annual maintenance levy of $3 million dollars. The District also receives approximately $1.5 million in lottery proceeds from the State of Idaho. Idaho Code requires these dollars be deposited into the Capital Projects fund and be used for maintenance and capital improvement. Even with the limited resources, the District has budgeted to complete the new Facilities and Operations Warehouse located on Gowen Road with the bus transportation facility. Other maintenance projects planned include parking lot improvements at Maple Grove Elementary, reroof at Maple Grove Elementary, placement of a portable building at Longfellow and HVAC repairs in various building throughout the District. Capital Projects Fund Revenues Capital Projects Fund Capital Projects Fund Amount of Change Percent of Change Local Revenue $15,000 $15,000 $0 0% 3.47% 0% 0% % 45.25% State Revenue 1,500,000 1,552,000 $52,000 Federal Revenue 0 0 $0 Other Sources 3,000,000 3,000,000 $0 Use of Fund Balance 2,030,000 4,939,734 $2,909,734 Total Revenues $6,545,000 $9,506,734 $2,961,734 Expenditures Salaries $0 $0 $0 Benefits 0 0 $0 Purchased Services 45,000 50,000 $5,000 Supplies & Materials 0 0 $0 Capital Outlay 6,500,000 9,456,734 $2,956,734 Debt Retirement 0 0 $0 Insurance & Judgments 0 0 $0 Transfers 0 0 $0 Unappropriated Fund Balance 0 0 $0 Total Expenditures $6,545,000 $9,506,734 $2,961,734 0% 0% 11.11% 0% 45.49% 0% 0% 0% 0% 45.25% Introduction Section 15

20 ECONOMY Idaho s June unemployment report shows Idaho s unemployment rate is currently at 3.7 percent, while Ada County s unemployment rate is at 3.5%. The Ada County workforce grew significantly between 2005 and 2015, increasing over 30,000 jobs. Ada County has more jobs than its labor force supports, requiring commuters from neighboring counties to fill the jobs. The statewide unemployment rate declined from 4.1% to 3.7 % in one year. Nationally, unemployment rate is at 4.7% as of May Total employment for Ada County increased from 210,260 in 2014 to 216,671 in Per capita income continues to increase in Ada County. Ada County is ranked 3 rd among the 44 counties in per capita income with $43,738 in 2014 and increase of $1,331 from The per capita income is 19% higher than the statewide per capita income, but still 5% or $2,311 less than the national average. Ada County is Idaho s most populous county with over 434,000 residents. The county continues to grow more rapidly than the nation, growing 1.8% between 2014 and The District continually monitors statewide budgets as well as local market value trends and adjusts the budget as necessary. Fortunately, sound financial resource management by the Board of Trustees and staff, and a disciplined fiscal policy has resulted in healthy reserves, enabling the District to balance the FY budget. PROJECTIONS Three-year budget forecasts for the general fund, debt service fund and the capital projects are calculated and reviewed annually. Budget projections are difficult, as many factors are unknown pertaining to; market value increases or decreases, opening of new charter schools, possible appeals challenging market values, and projecting what the Idaho economy and Idaho legislature will do each year. The State now funds public education entirely with state income tax and sales tax. The Idaho Legislature has committed to funding the implementation of the career ladder through FY During the 2016 Legislative Session, the Idaho Legislature established an interim committee to evaluate the Idaho public school funding formula, and to bring forth recommendations on how to improve the current formula. As of today, it is unclear what those recommendations will look like, thus making it difficult to project state revenue allocations to public education. Budget projections for the next three years show modest increases in revenues, with the exception of new enrollment funding. The District has projected that schools will receive a 3.5 percent increase in state discretionary funding. The projections assume slight increases for base salary allocation for the next year. The projections also take into account the anticipated increase in market value for the current year and the corresponding increase in property taxes for FY The projections assume that the Idaho legislature will continue to allocate the lottery dollars to Districts' to use for capital improvements in The District prepares budget projections for the General Fund, Debt Service Fund, and the Capital Project Fund. The District also utilizes Special Revenue Funds, however long term projections are not completed on the Special Revenue Fund because funding fluctuates annually based on grants awards received from local, state, and federal governments. INFORMATION The Boise School District serves approximately 25,880 students in 48 schools. Although the population remains stable, the District s population changes. Changes include a high cost need for services to autistic and emotionally disturbed students. In the fall of 2016, the total special education student count was 2,905. Generally, more staff is required to effectively serve special education populations and specially designed classrooms have been created to help provide services to these students. The includes new para professional positions, the establishment of community schools and the additional of transition specialist to assist with these populations. The need for services for socio-economically disadvantaged children has also changed in recent years. The percentage of children eligible for free or reduced-price lunches is 45 as of March Introduction Section 16

21 Enrollment Trends For each of the past five years, District enrollment has ranged from 25,600 students to 26,000 students. Student enrollment decreased slightly in and it is expected to decrease again in The reason for the decrease appears to be lower birth rates in the county during the recession. Statewide, incoming kindergarten classes have decreased in the last two years. The District has continued to see increased housing developments within the District boundaries and it is anticipated that enrollment will grow as those developments gain government approval to construct housing units. 26,100 District Total SDE Historical Falll Enrollment ,000 25,900 25,806 25,978 25,912 25,880 25,800 25,700 25,662 25,614 25,629 25,612 25,600 25,543 25,521 25,500 25, Achievement Advanced Placement classes are rigorous, college-level classes taught by certified high school teachers and audited by the College Board. The vast majority of colleges and universities offer credit and/or waivers for particular scores on Advanced Placement exams, and the College Board maintains a website where students and parents can see AP credit policies of each college/university. Each of Boise's traditional high schools offers at least 23 Advanced Placement courses. The District is committed to providing a rigorous curriculum for all students. Introduction Section 17

22 The Idaho Reading Indicator, an individually administered assessment of reading ability, conducted statewide three times per year (fall, winter, spring), scoring is; at grade level Benchmark (score 3), near grade level Strategic (score 2), or below grade level Intensive (score 1). Percentages of "3" scores are calculated for each school, for the District, and for the State. The percentage represents students reading at grade level with a score of three. Kindergarten fall percentage represents the percentage of students coming into school reading at grade level. IRI District/State Score Summary of Students at Grade Level School Year Kindergarten 1st Grade 2nd Grade 3rd Grade Fall 2015 Boise 63.7% 64.5% 60.9% 69.4% Idaho 52.1% 62.6% 55.4% 63.9% Spring 2016 Boise 75.3% 71.9% 73.4% 78.2% Idaho 78.3% 68.0% 68.8% 73.0% Source: 6/2016 ISDE Public Reports BSD informational webpage The District s Advancement Via Individual Determination (AVID) program just completed its tenth year. From its inception with 85 students at Fairmont Junior High School in to a current status of 4,195 students in grades 7-12 across the District, AVID is now in place at each one of Boise's 8 junior high schools and 5 senior high schools. College going rates for AVID graduates ( ) show 79 percent direct college enrollment, compared to 60 percent of the District. On time graduation rate for the District for was 83.8 percent compared to 78.9 percent for the State. Percentage of Boise School District Graduating Students School Boise 98% 97% 97% 92% 94% Borah 98% 96% 98% 87% 89% Capital 96% 98% 95% 91% 91% Timberline 99% 98% 99% 93% 95% Annual Totals BSD Superintendent Office Staff Information/Allocation of Resources The District recruits and retains quality employees. Approximately 66 percent of our staff is employed in certified positions. The District also employs approximately 35 percent classified staff to assist in support roles, including business operations, food services, classroom assistants, custodians, and technology support to name just a few. Over 66 percent of our certificated staff have earned a Master s degree or higher. Offering competitive salary and benefits, providing good administrative support, and marketing the District to potential applicants are some of the ways the District retains such a remarkable staff. District schools allocate staff resources based on their enrollment by grade or subject and the needs of their students. Staffing is based on the programs that are offered in the particular building. For example, eleven elementary schools offer English Learner Language programs and seven elementary schools offer all day gifted and talented programs. Title one schools are determined based on the poverty levels of students enrolled in the buildings. The Idaho State Department of Health and Welfare reports students that are receiving benefits for food stamps to the District weekly. Each April, the District calculates elementary and secondary poverty percentages based on guidelines established for the Community Eligibility Program (CEP). Different eligibility percentages are used for determining eligibility for an elementary or secondary building. Introduction Section 18

23 For the school year, 15 elementary buildings and 1 secondary building are considered Title One schools and are allotted allocations to utilize in their buildings for staff support, supplies and professional development. Board Policy states, the District will strive to achieve no greater than the following class size ratios: Kindergarten/1st Grades =23 students/class 2nd/3rd Grades =26 students/class 4th/5th/6th Grades =32 students/class Junior/Senior High =160 students/teacher/contact/day Alternative High = 18 students/class Mission and Goals of the District The Boise School District is committed to providing an excellent education for every child. In order to do so, the District is committed to providing excellent opportunities for our students. To make certain we are living up to our mission of Educating Today for a Better Tomorrow, the Boise School Board, and District administration are committed to a strategic direction. This direction, in the form of a plan, is developed utilizing considerable input from staff, students, and community members and ongoing analysis of the many conditions that influence the Boise School District (BSD). The strategic plan reflects a vision that each student graduates prepared for college, career, and citizenship. During the school year, the District continued to implement the goals and actions identified in the Strategic Planning process that will guide the District to The prior three plans of the District proved extremely useful in providing strategic direction and focus. The strategic planning process involved patrons, staff, students, and District leadership. Through this planning process, the District systematically takes advantage of the current accomplishments and opportunities while simultaneously creating a solid plan for Boise School District s future. The plan focuses on creating the best vision of the District s long-term future. The Board of Trustees reviews the strategic plan at least two times a year. The review includes extensive discussion on action items, measuring success of those items and determining if action items need to be updated as the world continues to change. The purpose of the Strategic Plan is to guide our organization s direction to achievement of the District s Mission, Vision, and Core Values. The District Mission: Educating Today for a Better Tomorrow! The District Vision Statement: We graduate each student prepared for college, career, and citizenship. The Core Values of the District: Respect, Dignity, Honesty, Responsibility, Teamwork The Goals identified in the Strategic Plan 2020 are designed to enhance District: Quality Teaching and Learning, Educational Opportunity, Hiring, Training, and Retaining the Best Staff, Community Relations & Communications, and School Environment and Safety. The District s budgetary focus is on the first two goals of the strategic plan; Goal 1 Quality Teaching and Learning - We deliver an exceptional aligned K-12 curriculum which prepares students for success in the work environment, college and university studies, and citizenship in the 21st century. Goal 2 Educational Opportunity - All students have opportunities to access District programs and achieve success in those programs. Introduction Section 19

24 The following is a list of how the general fund expenditure changes are reflected in Boise School District s strategic plan; Goal 1 Quality Teaching and Learning Assistant Principal Goal 2 Educational Opportunity On-line curriculum Secondary fees Transition Specialists Secondary teachers Elementary teachers 504 Accommodations Community Resources Specialists, Strategy 4 Goal 3 Hiring, Training and Retaining the Best Staff 3% increase on base salary for all personnel Employees allowed to move on salary schedule (experience and education) 10% increase in health insurance $7,296 annually Goal 3 Hiring, Training and Retaining the Best Staff continued Special Education Assistants Strategy 1 Special Education Teachers Payroll Financial Specialist Communications Specialist Print shop clerk Testing/ERate Coordinator Director to Administrator HR Change work hours for high school paras 1/2 hour/day Increase substitute pay $5.00/day Goal 4 School Environment and Safety Increase in facility maintenance purchased services and supplies Part- time custodians to full time Part-time delivery workers to full time Recognition For the seventh year in a row, thanks to our broad offering of Advanced Placement courses, Boise, Borah, Capital and Timberline high schools are once again ranked in the top 10% of the Washington Post s list of America s Most Challenging High Schools. Our college-go-on rate continues to increase with 83% of our AVID graduates now enrolling directly into college, thanks to this college-prep program for students who may be the first in their family to pursue a college degree. Nineteen Boise School District high school seniors were named Semi-Finalists in the National Merit Scholarship competition, representing 21 percent of Idaho s total; an impressive figure considering Boise has 9 percent of Idaho s public school students. Forty-two Professional Technical Dennis Education Center students received medals or statewide office at the state SkillsUSA competition and four students placed in the top 10 in the nation. Twenty-nine District students were honored with Mayors Awards to Youth for demonstrating character by rising above hardships, serving their communities and consistently exhibiting kindness and consideration for others. Students from East, North and Riverglen junior high schools won the State Mathcounts Team and Individual Competitions. Borah High won the Washington State University 2016 Murrow High School Journalism Awards Competition. Borah High was selected as a Top Global Learning School by the National Society of High School Scholars and AFS- USA (a leader in intercultural learning and international exchange programs). A team of Borah High students earned national recognition when they each scored a perfect score during the Continental Math League Competition. Capital High s Science Olympiad Team won the 2016 Idaho Science Olympiad, qualifying the team to compete at Nationals. Treasure Valley Math & Science Center won the Regional Science Bowl, while teams from Boise High and West Junior High placed 2 nd and 3 rd respectively. Boise High s High Expectations Choir was invited to perform at Carnegie Hall in New York City. Fairmont Junior High School students artwork was selected to represent Idaho on the National Christmas Tree & Pathway of Peace. Introduction Section 20

25 For the second year in a row, Boise High's A Team, the reigning National Ocean Sciences Bowl Champions, qualified for Nationals. This year, Boise High brought two teams to the regional Salmon Bowl held February 27th at Oregon State University's College of Earth, Ocean and Atmospheric Sciences. The A Team, the defending regional Salmon Bowl champs, and National champions, were expected to be the powerhouse and did not disappoint. The younger and much less experienced B Team proceeded to a 4 for 5 showing in the round robin. Boise District's Team Tators traveled to St. Louis to compete in the FIRST Robotics World Championships. They rose to be the top team for the Carson Division and one of the few teams in the final rounds of the World Championships. Of more than 3,000 robotics teams, supported by over 11,000 students world-wide in 20 different countries, Team Tators rose to the top of over 75 teams that competed in the Carson Division. For Team Tators, taking first place in their Carson Division at the World FIRST Robotics Championships was their new personal best! Further information about the District is located on our website: or by calling Public Affairs and Information Office, (208) CONCLUSION The Boise School District s budget is one that symbolizes the District s dedication to its students, staff members, and community. This budget aligns with our mission of educating students to be lifelong learners and contributing citizens. We thank the Board of Trustees for its support in Educating Today for a Better Tomorrow! Sincerely, Sincerely, Sincerely, Dr. Don Coberly Superintendent Coby Dennis Deputy Superintendent Nancy Landon Administrator, Budget and Finance Introduction Section 21

26 Meritorious Budget Award The Meritorious Budget Awards Program, designed by the Association of School Business Officials International (ASBO) and School Business Management Professionals enables school business administration to achieve excellence in budget presentation. ASBO awarded the Meritorious Budget Award to the Boise School District for excellence in the preparation and issuance of a school system annual budget in , for the twelfth consecutive year. This award represents a significant achievement and reflects the commitment to achieve the highest standards of school budgeting. The award is valid for a period of one year. Introduction Section 22

27 Board of Trustees/Administration While many have a hand in shaping our school system, the Boise School District Board of Trustees sets the policies that guide the public education of our students. Trustees regularly assess community needs and aspirations to develop an educational program consistent with community resources. Once these policies are made, it is the job of the Superintendent to work with the administrative team and staff to creatively execute them. As the legally designated governing body, the Board retains final authority within the District. The Superintendent is the Board's professional advisor to whom the Board delegates executive responsibility. Other Board duties include: to act as an advocate for students and public education; to create a District vision, mission and goals; to hire, evaluate, and work as a unified team with the Superintendent; to establish District priorities through approval of the budget; to monitor student achievement and approve changes in the academic program. All policies established by the Board of Trustees must be consistent with the laws covering public education in the State of Idaho and the United States and must follow guidelines established by the Idaho Legislature and State Board of Education. President Nancy Gregory Elected 2002 Vice President Maria Greeley Elected 2012 Trustee A.J. Balukoff Elected 1997 Trustee Dr. Troy Rohn Elected 2012 The Board of Trustees focus is driven by the Boise School District strategic plan: Mission: Educating Today for a Better Tomorrow! Vision Statement: We graduate each student prepared for college, career, and citizenship. Core Values: Respect, Dignity, Honesty, Responsibility, Teamwork Trustee Doug Park Appointed 2013 Trustee Brian Cronin Elected 2014 Trustee Dave Wagers Appointed 2015 Superintendent Dr. Don Coberly Deputy Superintendent Coby Dennis The successful operation of schools requires a close, effective working relationship between the Board and the Superintendent. The relationship must be one of trust, goodwill and candor. As the legally designated governing body, the Board retains final authority within the District. The Superintendent is the Board's professional advisor to whom the Board delegates executive responsibility. Introduction Section 23

28 The Boise Independent School District is divided into four areas (quadrants). The District Area Directors each supervise the principal/supervisors in each of their respective area or quadrants. Each has the responsibility for all programs in the schools, including regular and special education, activities, curriculum and school improvement. Boise Area Borah Area Capital Area Timberline Area Dr. Ann Farris Lisa Roberts Matt Kobe Amy Kohlmeier Collister Elem. Cynthia Mann Elem. Hidden Springs Elem. Highlands Elem. Hillside Jr. High Longfellow Elem. Lowell Elem. Roosevelt Elem. Washington Elem. Whittier Elem. Wm Hwd Taft Elem North Jr. High Boise Sr. High Marian Pritchett High Madison Early Child Special Education (ECSE) Amity Elem. Grace Jordan Elem. Hawthorne Elem. Hillcrest Elem. Jefferson Elem. Maple Grove Elem. Monroe Elem. Owyhee Elem. Whitney Elem. South Jr. High West Jr. High Borah Sr. High Frank Church Alt Secondary Horizon Elem. Koelsch Elem. Morley Nelson Elem. Mtn View Elem. Pierce Park Elem. Shadow Hills Elem. Valley View Elem. Fairmont Jr. High Riverglen Jr. High Capital Sr. High Treasure Valley Math & Science Center (TVMSC) Adams Elem. Garfield Elem. Liberty Elem. Riverside Elem. Trail Wind Elem. White Pine Elem. East Jr. High Les Bois Jr. High Timberline Sr. High Professional Technical Education Summer/Evening School The District Services Center houses the administrative functions to the District. The direct administrative authority for programs and staff is the Superintendence to whom the Directors and the Administrators report. Boise School District Leadership Members: (listed left to right) Coby Dennis Deputy Superintendent, Jennifer Henderson Foundation, David Roberts Information Technology, Stephanie Meyers BEA President, Amy Kohlmeier-Director Nancy Landon Budgeting and Finance, Don Coberly Superintendent, Ann Farris Director, Lisa Roberts Director, Betty Olson Special Education, Stacey Roth Federal Programs, Debbie Donovan Professional Development, Dan Hollar Public Affairs. Not pictured; Tamara Fredrickson Health Services, Ryan Hill Communications, Matt Kobe Director. Introduction Section 24

29 ORGANIZATIONAL SECTION DISTRICT AND ADMINISTRATION ORGANIZATION CHART DISTRICT SURVEYS FUND STRUCTURE BUDGET PROCESS TIMELINE Coagulated L. Rainey-Timberline

30 Educating Today for a better tomorrow

31 ORGANIZATION DISTRICT AND ADMINISTRATION The Independent School District of Boise City is the second largest of Idaho s school districts, covering 456 square miles in the eastern portion of Ada County and serving the populations of Boise and Garden City. The District educates approximately 26,000 students in preschool through grade 12. The District currently has 48 schools: 32 elementary schools (grades K-6), 8 junior high schools, and 5 high schools (including one alternative secondary school). The District also includes a Professional Technical Educational Center, a preschool center, and a math and science center located at Riverglen Junior High for students to attend. All school sites offer a wide range of programs and services for students. These services include vocational and college preparatory classes. The District is making a major contribution to the area s economy by providing full-time and part-time jobs for approximately 3,000 people. About 67 percent of the jobs require university degrees and certification from the State Board of Education. The other 33 percent of the positions are classified according to the skills required; classified positions do not generally require university degrees or certification from the State Board of Education. The Independent School District of Boise City is an equal opportunity employer and actively recruits professionals from universities throughout the nation. The Independent School District of Boise City chartered by the Idaho Territorial Legislature in 1881 is the second oldest school district in the State of Idaho. Idaho Code section states that each school district when validly organized is declared a body corporate, and in its corporate capacity may sue and be sued and may acquire, hold and convey real and personal property necessary to its establishment, extension and its existence. The District has the authority to issue negotiable coupon bonds and incur such other debt in the amounts provided by law. Each Idaho district is a political subdivision of the State of Idaho. The Trustees, elected by the patrons within the District boundaries, are representatives of the Independent School District of Boise City. Individual members have no authority to act on their own, but meet as a Board in formal meeting sessions. The seven citizens elected as Trustees comprise the Board. The Board s primary functions are to establish policies for the District, to oversee the property, facilities, and financial affairs of the District and to appoint the District s superintendent. These members serve at large, without pay, in overlapping terms of six years. The Board is committed to a policy of public involvement. School community groups, task forces and other organizations give patrons the opportunity to help guide the decision making process. Trustee Position Year Elected Nancy Gregory President 2002 Elected Maria Greeley Vice President 2012 Elected A. J. Balukoff Trustee 1997 Elected Troy Rohn Trustee 2012 Elected Doug Park Trustee 2013 Appointed Brian Cronin Trustee 2014 Elected Dave Wagers Trustee 2015 Appointed Monthly meetings of the Board of Trustees are held the second Monday of the month at 6:00 p.m. at the District Service Center. Board workshops are scheduled and special meetings are held when necessary. All regular meetings are open to the public. State law permits the Board to go into executive session to discuss personnel, negotiations, property, or legal matters. No vote may be taken in executive session. Board agendas are posted in accordance with Idaho Code at least 48 hours before a regular meeting and 24 hours before a special meeting. Local news media are notified of every meeting. The Board makes every effort to ensure the District mission; Educating today for a Better Tomorrow. Organization Section 25

32 ORGANIZATION CHART The listed organization chart illustrates the school year. Boise Independent School District Board of Trustees Clerk of the Board Superintendent Education Foundation Deputy Superintendent Administrators Student Programs-Federal Programs Student Programs-Professional Development and Curriculum Student Programs-Special Education Student Services-Health Services, Counseling, Social Work Technology Area Directors Boise Area Borah Area Capital Area Timberline Area Business Operations Budget and Finance Communication & Public Affairs District Safety and Security Facilities and Operations Food and Nutrition Services Human Resources Transportation Services Boise Borah Capital Timberline Dr. Ann Farris Lisa Roberts Matt Kobe Amy Kohlmeier Boise School District Strategic Plan The Boise School District is guided by a strategic plan through The District has begun efforts to create a new Facility Master Plan. This planning process involves patrons, students, business leaders, District staff, and the Board of Trustees. This planning process has proved very effective in providing strategic direction and focus for the past decade. Goals and strategies developed and adopted by the Board, establish the strategic direction the District follows into the future. The Board of Trustees and the leadership of the District and each school utilizes Plan 2020 to determine priorities, guide financial decisions, and continue to provide quality programs and services to all students. The plan is a living document that guides the Boise School District s efforts to provide every student with a quality education and sound preparation for life. The District continually analyzes the goals of the strategic plan utilizing a Professional Learning Community (PLC), a powerful staff-development approach and strategy for school change and improvement. In conjunction, schools also use site specific school improvement plans. These strategies and tools provide the current blueprint of the District. The quantitative data collected provides student measures and other key statistics of interest. Organization Section 26

33 This information is continually being studied and analyzed; teams of representatives from each school make recommendations on goals and strategies and a broader Planning Team made up of District and community stakeholders all contribute to these studies. The goals and strategies are the strategic direction the District follows to achieve its Vision. The Board of Trustees and the leadership of the District and each school use the Plan 2020 to determine priorities, guide financial decisions, and seek feedback from staff, parents, and patrons. The following Strategic Plan details describe District goals and list strategies to ensure those goals are reached. District Mission: Educating Today for a better tomorrow! District Vision Statement: We graduate each student prepared for college, career, and citizenship. District Core Values: Dignity, Honesty, Respect, Responsibility, and Teamwork The goals and current strategies identified as part of the strategic plan follow: Quality Teaching and Learning Goal 1: We deliver an exceptional aligned K-12 curriculum, which prepares students for success in the work environment, college and university studies, and citizenship in the 21 century. st Strategy 1.1 Update, enhance and communicate district curriculum across all content and courses. Strategy 1.2 Review alternative educational offerings in the District. Strategy 1.3 Review educational offerings for Professional Technical Education. Strategy 1.4 Continually explore new programs and expand the array of the accelerated and Advanced Placement courses and actively recruit students from all backgrounds. Strategy 1.5 Continually improve the quality and accountability of instruction in the Boise School District. Strategy 1.6 Continue to provide information for students to improve their opportunities to attend postsecondary education. Strategy 1.7 Explore the digital tools that will increase student engagement and prepare students to be competitive in a technology-dependent global community. Educational Opportunity Goal 2: All students have opportunities to access District programs and achieve success in those programs. Strategy 2.1 Continue to implement and improve AVID Pathways to Success in elementary school s districtwide. Strategy 2.2 Continue to implement and improve the Advancement via Individual Determination (AVID) program in secondary schools. Strategy 2.3 Implement best practices to maximize performance across demographic groups. Strategy 2.4 Develop a Community Promise Schools model to remove barriers to learning. Hiring, Training, and Retaining the Best Staff Goal 3: We hire well-trained, professional employees and provide resources and professional development to ensure instructional excellence. Strategy 3.1 Recruit and retain a highly qualified and diverse staff for certified and classified positions. Strategy 3.2 Implement a comprehensive, coordinated District-wide professional development program aligned to strategic priorities. Strategy 3.3 Revise and implement job descriptions to clarify and align expectations for internal accountability. Strategy 3.4 Continue and Expand Administrative Leadership Development in the District. Strategy 3.5 Provide employees with appropriate feedback, tools and resources to best perform their duties. Organization Section 27

34 School Environment and Safety Goal 4: We provide safe, respectful and supportive school environments for students, staff, volunteers, and patrons, based on District values. Strategy 4.1 Implement a flexible long-range facilities plan that includes consideration of changing demographics, future building needs, and possible community partnerships. Strategy 4.2 Review and revise district and school discipline, behavior and human resources policies as needed. Strategy 4.3 Provide support services, policies, and personnel to ensure safety of students, staff, volunteers, and patrons. Strategy 4.4 Promote healthy social, physical, and emotional predispositions, and ensure that all schools remain free of drugs and weapons. Strategy 4.5 Maintain facilities to provide an appropriate learning environment for students and staff. Community Relations & Communications Goal 5: We build a mutually beneficial relationship with our community and communicate effectively with parents, patrons, staff and students. Strategy 5.1 Implementation of the Community Schools model. Strategy 5.2 Collaborate and support parent/community member groups whose purposes are consistent with the District s policies, procedures, values, strategic plan, and goals and objectives. Strategy 5.3 Create a communications model to collect feedback from and inform our community about the Facilities Master Plan. Strategy 5.4 Solicit input from parents and students through surveys and focus groups. DISTRICT SURVEYS The Boise School District contracted with a private company in the Spring 2016 to survey patrons and parents on their perceptions and beliefs concerning the District. The following is a summary of those surveys and responses by number of respondents: Not at Very Pretty Not too all Don't How well does each statement describe Boise Public Schools Well Well Well Well Know Does a good job with limited resources All Surveyed Opinions Has a broad selection of quality program choices All Opinions Has quality, dedicated, caring staff All Surveyed Opinions Teaches students the value of hard work, All Surveyed persistence, and responsibility Opinions Teaches students the value of hard work, All Surveyed persistence, and responsibility Opinions Has high quality neighborhood schools All Surveyed Opinions Is ranked as one of the best school districts in the All Surveyed country Opinions Has low class sizes All Surveyed Opinions Organization Section 28

35 FUND STRUCTURE The District uses funds to report its financial position and the results of its operations. A fund is a separate fiscal and accounting entity with a self-balancing set of accounts. The Generally Accepted Accounting Principles (GAAP) defines and classifies funds to be used by governmental entities. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain activities. The District primarily uses governmental funds. As mentioned most District general activities use governmental funds. The largest of these funds is the General Fund. It is the general operating fund of the District. It accounts for all general activities of the District not accounted for in other governmental funds. The other funds include the collection and disbursement of earmarked monies (Special Revenue Funds), the acquisition, or construction of general fixed assets (Capital Project Fund), and the servicing of general long-term debt (Debt Service Fund). The District also uses fiduciary funds for assets held on behalf of outside parties or on behalf of other funds within the District. Agency funds are used for assets that the District holds temporarily on behalf of others as their agent (i.e. student body funds). Fiduciary funds do not require formal approval, and are not part of the budget document. Permanent Funds are used for assets and resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the District. The District does not have any Permanent Funds. The Boise Public Schools Foundation manages all restricted donations. Classification of Revenue and Expenditures The State Department of Education has adopted budget expenditure and revenue categories for use by school districts. The only deviations are those necessary to conform to Idaho statutes. The manual for Idaho school districts is the Idaho Financial Accounting Reporting Management System (IFARMS). Revenues of school districts are classified by fund and structure. The following is a list of the five main revenue source categories with examples of the type of revenue within each source: Local-General Maintenance and Operations property tax levy; earnings on investments, tuition, and Medicaid fees, Intermediate-County money distributed to the school district, State-Education Support; Driver Education, Lottery Proceeds, Federal-Food Service, Special Education, Title I-Disadvantaged, Title II Professional Development, Carl Perkins, Other-Bond proceeds; sale of assets. Expenditures are classified into five major functions. Each of the five major functions is further classified into subprograms and expenditure objects. The following discussion defines the expenditure function and provides examples of the type of program expenditures within each function. Instruction This expenditure function concerns program areas of regular school programs. Each program can be sub-classified further based upon the individual school district needs. Expenditures for each program may be broken down further by object to reflect expenditures for salaries, benefits, purchased services, supplies and materials, and capital outlay. Support Services This expenditure function concerns program areas of pupil support, staff support, general administration, school administration, business administration, maintenance operations and transportation services. Each program can be sub-classified further based upon individual school district needs. Program expenditures are broken down further by object to reflect expenditures for salaries, benefits, purchased services, supplies and materials, and capital outlay. Organization Section 29

36 Non-Instructional Services-700-This expenditure function concerns program areas of food service and community service programs. These program expenditures may be accounted for as part of the School District general fund or may be treated as an individual fund with sub-classifications and various codes. Facility Acquisition Services-800-Expenditures for this function reflect planning, acquiring land for buildings, building remodeling, building construction, additions to buildings, and improving landscaping sites. Other Services-900-This classification provides for transactions and activities often necessary for budgeting debt service, fund transfers, and contingency reserve. The five functions can be applied (with certain limitations) to any fund. Budget Basis for Measuring Revenues and Expenditures Budgets for governmental fund types are adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP). The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus also known as modified accrual basis of accounting. Financial statements of these funds present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. All governmental fund types and agency funds use the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e. when they become both measurable and available). Measurable means the amount of the transaction can be determined and Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Four types of revenues are susceptible to accrual: property taxes, state and federal assistance, and interest revenue. The District considers property taxes as available if they are collected within 60 days after year-end. Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long-term debt are recorded as fund liabilities when due. Encumbrance accounting is employed in governmental funds. Purchase orders, contracts, and other commitments for the expenditure of funds are considered encumbrances for budgeting control purposes during the year. Outstanding encumbrances at year-end do not constitute expenditures, and are charged to an appropriation the following year, or the contractual commitment is canceled. The District s fiscal year is July 1 to June 30. The District also follows GASB 34, which requires that financial statements also be presented on a government wide basis using the full accrual method. The primary role of funds in this reporting model is to demonstrate fiscal accountability. As part of this full accrual reporting the District has also implemented GASB 45, which requires public entities to report their costs and obligations pertaining to Other Post-Employment Benefits (OPEB) of current and future retired employees. This is similar to how much they now report in pension obligations. These postemployment benefits include medical, dental, vision and life insurance costs. These costs must be recognized as a current cost during the working years of an employee. The District contracted with a local actuary to determine the long-term liability. The total estimated obligation as of June 30, 2016 is $7,342,157. The District s plan is considered unfunded since there are no assets and retiree benefits are paid annually on a cash basis. As of the most recent actuarial valuation, the Actuarial Accrued Liability (AAL) and Unfunded Actuarial Accrued Liability (UAAL) for benefits was $30.8 million. The District implemented GASB Statement 68 this year. With the new reporting change, the District is allocated its proportionate share of the Local Government Employees Retirement System s net pension asset, deferred outflows of resources, deferred inflows of resources, and pension expense. Organization Section 30

37 As of June 30, 2016 the net pension liability is stated at $62,499,683. Decisions regarding the allocations are made by the administrators of the pension plan, not by the District s management Idaho Code requires any the PERSI Board to increase contribution rates if the unfunded liability pension is not in compliance with Idaho Code requirements. Fund Balance accounts for governmental funds are divided into five categories: Non-spendable-This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact. The District has inventories as being Non-spendable as these items are not expected to be converted to cash or are not expected to be converted to cash within the next year. Restricted-This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors (such as through a debt covenant), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation. Debt service resources are to be used for future servicing of the revenue note and are restricted through debt covenants. Infrastructure Projects are restricted by State Statute and are legally segregated for funding of infrastructure improvements. Committed-This classification includes amounts that can be used only for specific purposes pursuant to constraints imposed by formal action of the Board of Trustees. These amounts cannot be used for any other purpose unless the Board removes or changes the specified use by taking the same type of action (resolution) that was employed when the funds were initially committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements. Assigned-This classification includes amounts that are constrained by the Board s intent to be used for a specific purpose but are neither restricted nor committed. This intent can be expressed by the Board of Trustees delegating this responsibility to the Superintendent or his designee through the budgetary process. This classification also includes the remaining positive fund balance for all governmental funds except for the General Fund. Unassigned-This classification includes the residual fund balance for the General Fund and the amount established for minimum funding which represents the portion of the General Fund balance. That reserved fund balance indicates that portion of fund equity is segregated for specific purposes. This also includes the Board contingency reserve as established by Board Policy The Board requires a minimum of 5.5 percent of expenditures be set aside for long-term cash flow needs of the District and unanticipated revenue shortfalls or expenditures. The District would typically use restricted fund balances first, followed by committed resources, and then Assigned resources, as appropriate opportunities arise, but reserves the right to selectively spend unassigned resources first to defer the use of these other classified funds. Procedures And Regulations Budget Preparation and Hearing (Idaho Code , , a,33-357) No later than April 30 of each year the District must set and notify the County Clerk of the date, time and place of its public budget hearing. No later than 28 days prior to the annual meeting, the Board of Trustees shall have prepared a budget in the form prescribed by the Superintendent of Public Instruction and shall have called or caused a public hearing on the budget to be held. A copy of the budget must be available for examination by the public from the time the notice is given until the date of the hearing. The copy must be available at all reasonable times in the administrative offices of the school district or at the office of the Clerk of the District. The budget must be posted on the District s website within 30 days after approval as prescribed in Idaho Code Notice of the budget hearing must be, and is, posted and published as prescribed in Idaho Code Such notice shall include a summary statement of the budget for the ensuing year. The statement shall be in form the State Superintendent of Public Instruction prescribes. Organization Section 31

38 It must show the amounts budgeted for all major classifications of income and expenditures, with total amounts budgeted for salary and wage expenditures in each classification shown separately. The statement shall also show amounts budgeted for the current and ensuing years and shall show amounts expended for the two previous years for the same classifications for purposes of comparison. The purpose of the budget hearing is to provide district patrons an opportunity to express their opinions to the Board. District patrons do not actually vote on the budget at the hearing. However, if the budget requires a levy in excess of that allowed by statute for maintenance and operation, an election on the levy question is required. Board approval of the Budget ( Idaho Code ) The final approval of the budget is a formal action by the Board of Trustees. The Board may approve the budget as presented to the patrons, or it may modify the budget to reflect patron opinion expressed at the hearing. Final Board approval of the budget shall be made at the public hearing in June or at a special meeting held within 14 days. A copy of the approved budget must be submitted to the State Department of Education no later than ten days following the adoption. Certification of Levies (Idaho Code , , , , , ) Prior to the second Monday of September in each year, the Board of Trustees shall certify to the Board of County Commissioners the amount of revenue that must be raised by local taxes. A copy of the budget that was adopted at the public hearing shall be submitted with the tax certification form. The certification must be made in dollars, and with the exception of emergency levies, shall reflect the same dollar amounts of general maintenance and operation or supplemental levy revenues as approved within the adopted budget. Regardless of the dollar amount certified by the District, the county commissioners cannot authorize a levy that will raise more dollars than the amount certified, even though such percentage does not reach the maximum allowed by law and/or special election. Adjustments to Approved Budget (Idaho Code ) The budget is a plan based on a variety of assumptions and estimates. Rarely, if ever, will the budget actually agree to the final expenditures. It may be necessary for the Board of Trustees to adjust the approved budget during the fiscal year. Such adjustments may result from an increase in revenue or because of an emergency which requires a change in expenditures. The Board is authorized to periodically review the School District budget and to make appropriate adjustments. However, Idaho Code specifically prohibits adjustments in revenue derived from general and supplemental maintenance and operation levies. Budget modifications can be made throughout the year to reflect the changes in revenue from sources such as federal funds, state foundation program support, and local program changes. The Board of Trustees approves all budget modifications. The Deputy Superintendent is authorized to approve transfers among expenditure categories up to $50,000. The Board of Trustees must approve transfers greater than $50,000. Audit Requirements (Idaho Code ) The District is required to have a full and complete audit of the financial statements as required by Idaho Code b. The auditor shall be employed on written contract. The District is required to submit a copy of the annual audit report after its acceptance by the Board of Trustees to the State Department of Education no later than November 10. Organization Section 32

39 Investments (Idaho Code (10)) The District may participate in the Local Government Investment Pool authorized under the Joint Exercise of Powers Agreement. The District may invest idle funds in investment-types allowable for the Idaho State Treasures as per Idaho Code and A. The District s primary objectives concerning investments, per Board policy, are safety, liquidity, and yield. The most important objective is safety, second liquidity, and third yield. General Obligation Debt (Idaho Code , , 33802A, ) The District follows Idaho Code which limits the amount of general obligation debt outstanding to be NO more than five percent (5%) of the District s total market value. Per Idaho Code , District bonds must be redeemed in full within thirty (30) years from the date of the bonds. Idaho Code authorized the Board of Trustees to certify a levy to satisfy all maturing bond and bond interest obligations. The District computes the bond and interest property tax levy as provided in Idaho Code A. Capital/Maintenance Construction Budgeting (Idaho Code ) Idaho Code requires each school district to annually set aside an adequate amount of moneys for the exclusive purpose of school maintenance in order to arrest deterioration in school buildings. The amount that must be set aside is 2 percent times total square footage of student occupied buildings times $ General maintenance and a portion of custodial related activities are included in the costs associated with this required set aside. The required amount to be expended annually is approximately $5.9 million for the District Best Practices Maintenance Plan (Idaho Code A) The District is required to develop a ten (10) year maintenance plan and submit the plan to the State Division of Building Safety for approval. Such plan shall be submitted in all years ending in zero (0) or five (5), and shall include information detailing the work completed pursuant to the previous maintenance plan and any revisions to that plan. Expenditure Reporting (Idaho Code ) The District is required to maintain a publicly available website where all the District s expenditures must be posted. The posting must include the location of the vendor amount paid, description of the expenditure, and include a unique identifier. This information must be updated monthly. Budget Administration and Management Process Formal budgetary integration is employed as a management control device during the year for all funds. Legal budgetary control is established based upon total revenues and expenditures. Every dollar of expenditure included in the budget is assigned to a Budget Officer. This person may be a general administrator, department administrator, building level administrator, or other staff member. Each budget officer is responsible to operate his/ her program within the limits of his/ her adopted budgets. The budgetary control system within the District s financial management system requires that expenditure requests include a valid budget account number in order to be processed. In addition, the expenditure will not be processed by the system unless it is within the approved and available budget amount. Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditures of monies are recorded in order to reserve that portion of the applicable appropriation, is employed as an extension of formal budgetary integration in all governmental funds. The District s financial system provides on-line access to all Budget Officers daily. The information details the expenditures, outstanding purchase orders, and remaining budget balances. Budget Officers use this information to review and manage dollars under their control. Budget Format The budget for the fiscal year has been prepared in accordance with the Idaho Financial Accounting Reporting Management System (IFARMS); this system is designed to provide: For statewide uniformity in budgeting, accounting, and reporting; A system for each district to demonstrate prudent use of its resources; Organization Section 33

40 A means of compliance with state and national standards and with principles of governmental accounting; Accountability for educational programs. Revenues and expenditures are reported by fund as defined by IFARMS; each fund is a self-balancing set of accounts that includes all cash, financial resources, related liabilities, and fund equity. The purpose of each fund is explained. Expenditures are budgeted by program and by object of expenditure. The programs describe a plan of activities or tasks to accomplish a predetermined set of objectives; the program defines why expenditures will be made i.e. to support an elementary program. The object classification describes what goods or services are to be purchased; i.e. salaries or supplies. The objects of expenditure are defined as follows: Salaries- The gross amount paid to employees for full-time, part-time and substitute work. Employee Benefits- The amounts paid by the District, on behalf of the employee, for fringe benefits, which the District is required to pay by law, contract, or Board policy. Portions of the benefits are insurance premiums paid for the employee, which include health, dental, vision, and life insurance. The cost of these benefits varies depending on the number of employees. Other benefits are based on a percentage of the employee s salary. These include Social Security, Public Employees Retirement, Worker Compensation, and Unemployment. Purchased Services- Purchased services amounts pay for professional, technical, and property services provided by individuals, organizations, private businesses, and public agencies. Persons or firms with specialized skills or knowledge perform these professional and technical services. Services are purchased to operate, repair, maintain, or rent facilities for the District. This category includes student transportation and District utility costs. Supplies and Materials- The amounts paid for the purchase of materials which are considered expendable or consumable. This category includes purchases of minor equipment. Capital Objects-Items of a permanent or lasting nature, which have met the District s capitalization policy and are to be recorded as fixed assets. Debt Retirement- Redemption of outstanding bonds and the payment of interest on bonds and other financing instruments. Insurance and Judgments-The amounts expended for property, liability, and fidelity insurance. Transfers and Contingency-This category provides for the transfer of assets from one fund to another and for a budgetary contingency. Budget Development/Presentation The development, review, and consideration of the budget was completed with a detailed review of every revenue and expenditure within the District. Information on each of the fund budgets is provided in the financial portion of this document. Preparation of the General Fund Budget was completed through a collaborative effort of the Boise School District Board of Trustees, District administration, principals, and staff members, as well as opportunities for public input from members of our community. The issues and needs raised during this budget development process are accounted for in the General Fund Budget. Our budget development contains four major components: Planning-Review of the Strategic Plan, requests from principals, and requests from budget officers and review capital and maintenance requests. Preparation-All budget requests are compiled, benefits are determined and experience and education costs are calculated. The District then waits for the Legislature to appropriate the public school funding for the year. The budget committee meets to work towards a balanced budget and public work sessions are held. Organization Section 34

41 Adoption-A public hearing is held and the budget is submitted to the Board for approval. Following Board approval, budget officers are notified and spending authority is given as of July 1st. Reporting-The District submits budget reports in accordance with Idaho Code and posts the approved budget on the District website no later than 30 days after Board approval. The District is also required to submit a facility Plan every five years to the Division of Building Safety. The 2016 Legislature continued to move forward with implementing the new career ladder funding recommendations brought forth from the Governor s Education Task Force. The legislature also incorporated some changes to the career ladder, which included moving certified pupil personnel to the career ladder funding model. FY is the second year of the five-year implementation plan for the career ladder. The goal of the career ladder is to increase beginning salaries for teachers and allow teachers to move quickly through the career ladder if certain performance requirements are reached. Once fully implemented, by year 2020, no teacher would be paid less than $37,000. The maximum reimbursement for a fully funded teacher in 2020 would be $50,000. The career ladder legislation also allocates money to Districts based on the education levels of the certified instructional and pupil personnel staff. If an instructional or pupil personnel employee is placed on the professional rung on the career ladder, the District will qualify for a stipend if the employee holds a Master s Degree or has a Bachelor degree with 24 additional credits earned. The allocation associated with this education stipend will increase over the next three years to a maximum of $2,000 for BA+24 and $3,500 for a MA. There are a number of requirements that have been established in order for staff to move along the career ladder. The main requirement pertains to annual teacher evaluations. The State Board of Education has established rules to implement this new law. The State Board of Education will oversee the evaluation processes used by school districts and charters throughout the State. The statewide education budget increased by 6.62 percent, this increase included enrollment increases, 3% base salary increases for classified and administrative staff as well as funding he career ladder, providing leadership stipends, professional development money and funding career counseling and reading remediation. The legislature also appropriated an increase to the discretionary funding of 7.7%. The new discretionary value is now $25,696 per unit, the same amount that was provided in FY school year. The budget planning process included forecasting for the next two to three years in anticipation of an increase in revenue growth from the State and also increased revenue growth in from tax revenue. The patrons of the District were supportive of a five-year supplemental levy to backfill lost revenue from the State of Idaho and the property tax. The voters approved an annual $14-million-dollar supplemental levy however the District has again reduced the amount to be certified to $3.75 million. As part of the forecasting, the District is planning for this temporary levy to be eliminated from the budget by the end of The voters approved the District to certify $70 million over a 5-year period, however because of increased state support, market value increases and fiscally conservative budgeting the District only certified $38 million of the levy thus saving the taxpayers $32 million over five years, The District continues to develop strategies to make certain that the highest level of service to our students and patrons is maintained as the State and District continue to increase services and increase efficiencies as the economy rebounds. This budget document and annual financial report is designed as an operating plan to assure fiscal efficiency and effectiveness. This document illustrates the results and intent of the District s pecuniary operations. It is, in addition, a published financial plan, policy document, and communications medium. Capital and Maintenance Budgeting Boise School District engaged in a district-wide planning process from August 2015 to November 2016 to develop a Long-Range Facilities Master Plan (FMP) for elementary, junior high, and senior high schools. The goal of this district-wide effort was to determine appropriate levels of school improvements that would be conducive to efficient and effective learning, teaching, and community activities. Organization Section 35

42 To meet this goal, all schools were evaluated for education adequacy, educational building standards were developed, capacity studies were completed, projected demographic enrollments were projected and all buildings were ranked and rated by our facilities staff as it pertained to future maintenance needs for items such as HVAC, plumbing, roofing, energy efficiency, etc. The District had held multiple public meetings to share the data and discuss community needs while this process has been occurring. The Board of Trustees has been involved in all community discussions. The Long-Range Facilities Master Plan will evaluate factors such as projected enrollment, educational framework, condition of facilities, community values and input, cost and funding opportunities. The administration expects to submit the final FMP report to the Board of Trustees in November Organization Section 36

43 BUDGET PROCESS TIMELINE October 2016 S M T W T F S Determine actual salary and full time Equivalency s (FTE) in current fiscal year Monitor budget activity and projections November 2016 S M T W T F S Send preliminary budgets to principals for updates Meet with Facilities Administrator to discuss building needs December 2016 S M T W T F S Principals return budget updates and requested adjustments Principals submit capital needs requests to Directors January 2017 S M T W T F S Budget officers return requests with budget updates Directors prioritize budget requests both for the general fund and capital projects fund April 2017 S M T W T F S Work sessions held to discuss program budgets Notify County Clerk of public hearing July 2017 S M T W T F S New fiscal year begins Spending authority as of July 1st Submit a copy of the adopted budget to the State Department of Education and other entities as required February 2017 S M T W T F S Project student enrollment Prioritize funding requests Compile preliminary budget without increase or decrease for salary and staff adjustments May 2017 S M T W T F S Balanced budget sent to the Board for review and approval for a public hearing Advertise budget in accordance with IC Public work session held with the Board August 2017 S M T W T F S March 2017 S M T W T F S Salary costs determined Benefit costs determined Legislature appropriates school funding Budget committee meets to work towards a balanced budget. June 2017 S M T W T F S Hold public hearing and formal adoption of budget Submit budget to the State Department of Education Notify budget officers of approved budget September 2017 S M T W T F S Organization Section 37

44 Page Intentionally Blank Organization Section 38

45 FINANCIAL SECTION DESCRIPTION OF GOVERNMENTAL FUNDS FUND DETAILS AND ILLUSTRATIONS REVENUE FUNDS EXPENDITURE FUNDS SPECIAL REVENUE, DEBT SERVICE AND CAPITAL FUNDS Erosion (Soda Piece) B. Gage-Timberline

46 Educating Today for a better tomorrow

47 FINANCIAL DESCRIPTION OF GOVERNMENTAL FUNDS The District uses the following funds for fiscal year : Governmental Funds 100 General Fund Accounts for revenues used for financing the current, ordinary, and recurring operations of the District. This fund accounts for activities that are not required to be in a different fund. Special Revenue Funds 220 Federal Forest Fund Revenues received from the federal government for the sale of timber on federal forest lands located within the District boundaries. 231 Just for Kids Fund Revenues are generated for a before and after school care program operated at thirteen sites throughout the District Strategic Plan Fund The Board of Trustees established a fund to use for implementation of Plan Medicaid Fund Revenue collected as result of eligible Medicaid services and billings. Expenditures related to Special Education Services. 238 Private Grant Fund These are revenues from local companies and organizations used for a specific purpose (i.e. City of Boise, Benchmark and Community Foundation). 241 Driver Education Fund Fund used to account for revenues and expenditures for District sponsored driver s education programs throughout the year. 244 State Miscellaneous Fund Fund used to account for revenues received for specific purposes mandated by the State. The Limited English Proficient and Gifted and Talented programs are accounted in this fund. 245 Technology Revenues received from the State of Idaho used to purchase equipment related to classroom technology and to train teachers in the use of technology. 246 Tobacco Tax - Revenues received from the State of Idaho used to hire counselors and purchase materials to provide counseling and training related to the prevention of tobacco use, this fund also provides a resources for safety and security. 251 Title I - Disadvantaged Revenues are used to hire staff and purchase supplies to support the reading and math program for at risk students. 253 Title I Neglected and Delinquent Revenues are used to purchase materials and for staff to assist with students in the Ada County Juvenile Detention Center and Victory Academy. 257 Title VI-B Special Education Revenues used for staff, materials, and equipment and professional services to supplement the special education program in the District. 258 Title VI-B Preschool Revenues are used for staff, materials, equipment and professional service to supplement the preschool (3 to 5 year olds) special education program in the District. 263 Carl Perkins Vocational and Applied Technology Education Revenues are used to purchase materials and equipment for professional technical programs for students in special populations. 264 Title III Language Instruction for Limited English Proficient Revenue used to improve student achievement. 272 Title II Improving Teacher Quality Revenues are used for in-service, teacher recruitment, and classroom management processes. 287 Vocational Rehabilitation Grant Revenues generated by the State Division of Vocational Rehabilitation for payment of wages to students working in the community. Finance Section 39

48 289 Miscellaneous Federal Programs This fund has numerous federal programs including: Refugee, Homeless Education Grant, and the Arts Grant. 290 School Nutrition Program Revenues used for the personnel, activities, and supplies for providing breakfast and lunch for students and staff. Debt Service Fund 310 Bond Interest and Redemption Fund Local property tax levy revenues are used to redeem bonds and for bond interest expense. Capital Projects Fund 425 School Plant Facilities Fund The 1988 supplemental tax levy was passed in the amount of 3 million dollars to provide funds for site acquisitions, buildings, building renovations including all heating, lighting, ventilation and sanitation facilities and appliances necessary for maintaining and operating the buildings of the District. The taxes received in the General Fund are transferred to the Plant Facilities Fund by action of the Board authorizing the transfer each year. In addition to property tax revenue, Idaho lottery proceeds are also deposited in this plant facility fund. FUND DETAILS AND ILLUSTRATIONS General Fund Expenditures per Average Daily Attendance (ADA) Boise School District ranked 58 th in the state of Idaho per ADA for general fund expenditures for school year Out of 163 school districts/charters in the State, of Idaho, 57 district s/charter s spent more dollars per student and 103 districts /charter s in the State of Idaho spent fewer dollars per student than BSD. Below is a table and graph that compares the amount of dollars spent per student for BSD, state and nationally. District Ranking in State per General Fund Expenditures Per ADA Year pupil expenditures Boise State Nation $7,558 $5,986 $10, $7,422 $5,933 $10, $7,759 $6,157 $11, $7,781 $6,136 $11, $8,046 $6,302 $11, * 0 $8, Source: ID State Department of Ed, and Nat'l Education Association * Data not available at time of print. Finance Section 40

49 TOTAL BUDGET FOR ALL GOVERNMENTAL FUNDS The following schedule shows the District s total budgeted revenues for all funds for the current year. Revenues General Fund All Other Funds Total Total Percent of Change Local Revenue $79,478,926 $17,348,992 96,827,918 $92,382, % State Revenue 130,727,130 4,252, ,979, ,095, % Federal Revenue 68,157 21,603,470 21,671,627 19,994, % Other Sources 300,000 3,000,000 3,300,000 3,505, % Use of Fund Balance 3,744,602 5,145,823 8,890,425 7,652, % Total Revenues $214,318,815 $51,350,348 $265,669,163 $252,629, % Percent of Total Revenue Budget State Revenue 50.81% Federal Revenue 8.16% Other Sources 1.24% Use of Fund Balance 3.35% Local Revenue 36.45% Finance Section 41

50 TOTAL BUDGET FOR ALL GOVERNMENTAL FUNDS The following schedule shows the District s total budgeted expenditures for all funds for the current year. Expenditures General Fund All Other Funds Total Total Percent of Change Salaries $134,844,490 $14,137,533 $148,982,023 $144,466, % Benefits 49,025,813 5,738,610 54,764,423 51,263, % Purchased Services 17,534,855 1,156,471 18,691,326 18,631, % Supplies & Materials 8,973,657 7,552,647 16,526,304 14,566, % Capital Outlay 290,000 9,456,734 9,746,734 6,790, % Debt Retirement 0 10,992,094 10,992,094 11,100, % Insurance & Judgments 650,000 2, , , % Transfers 3,000, ,530 3,317,530 3,310, % Unappropriated Fund Balance 0 1,996,429 1,788,772 1,788, % Total Expenditures $214,318,815 $51,350,348 $265,669,163 $252,629, % Percent of Total Expenditure Budget Benefits 20.63% Purchased Services 7.04% Supplies & Materials 6.23% Capital Outlay 3.67% Salaries 56.12% Insurance & Judgments 0.25% Transfers 1.25% Debt Retirement 4.14% Unappropriated Fund Balance 0.67% Finance Section 42

51 TOTAL BUDGET FOR ALL GOVERNMENTAL FUNDS The following schedule shows the District s total budgeted revenues and expenditures for all funds for the current year. General Fund Special Revenue Fund Debt Service Fund Capital Fund Total Total Revenues Local Revenue $79,478,926 $4,718,992 $12,615,000 $15,000 $96,827,918 $92,382,946 State Revenue 130,727,130 2,356, ,413 1,552, ,979, ,095,154 Federal Revenue 68,157 21,603, ,671,627 19,994,284 Other Sources 300, ,000,000 3,300,000 3,505,000 Use of Fund Balance 3,744, , ,939,734 8,890,425 7,652,010 Total Revenues $214,318,815 $28,885,201 $12,958,413 $9,506,734 $265,669,163 $252,629,394 Expenditures Salaries $134,844,490 $14,137,533 $0 $0 $148,982,023 $144,466,182 Benefits 49,025,813 5,738, ,764,423 51,263,157 Purchased Services 17,534,855 1,106, ,000 18,691,326 18,631,655 Supplies & Materials 8,973,657 7,552, ,526,304 14,566,173 Capital Outlay 290, ,456,734 9,746,734 6,790,000 Debt Retirement ,992, ,992,094 11,100,613 Insurance & Judgments 650,000 2, , ,300 Transfers 3,000, , ,317,530 3,310,542 Unappropriated Fund Balance 0 30,110 1,966, ,996,429 1,788,682 Total Expenditures $214,318,815 $28,885,201 $12,958,413 $9,506,734 $265,669,163 $252,629,304 Finance Section 43

52 GENERAL FUND REVENUE / EXPENDITURES GENERAL FUND Actual 2013 Actual 2014 Actual 2015 Adopted Budget 2016 Budget 2017 Revenues Property Taxes $73,199,579 $72,075,844 $72,580,977 $73,745,456 $77,728,238 Earnings on Investments 110,841 58,310 82,704 70, ,000 Other Local Sources 1,454,931 1,501,478 1,869,265 1,413,000 1,589,688 State Sources 113,886, ,865, ,587, ,255, ,727,130 Federal Sources 66,756 70,686 68,133 65,000 68,157 Other Sources 0 192, , ,000 Total Revenues $188,718,704 $190,764,277 $196,188,772 $201,053,857 $210,574,213 Expenditures Instructional Programs: Elementary School Program $52,078,944 $51,368,231 $51,993,194 $53,307,122 $54,204,902 Secondary School Program 44,911,716 45,561,643 46,985,551 47,779,940 50,981,309 Alternative School Program 3,174,506 3,361,855 3,285,183 3,558,153 3,513,356 Vocational - Technical School Program 1,728,708 1,661,773 1,712,720 1,796,190 1,931,777 Exceptional School Program 13,987,505 14,181,340 14,610,171 15,750,979 16,482,371 Preschool Program 780, , , , ,838 Gifted and Talented School Program 1,885,503 1,828,547 2,095,166 2,215,463 2,146,906 Interscholastic School Program 1,646,498 1,681,707 1,673,188 2,262,578 2,258,173 School Activity Program 671, , , , ,070 Summer School Program 171, , , , ,422 Detention Center Program 201, , , , ,207 Total Instructional Expenditures $121,239,558 $121,388,390 $124,195,380 $129,238,701 $134,226,331 Support Services Programs: Attendance, Guidance, and Health Programs $8,778,395 $8,928,843 $8,910,135 $9,177,045 $9,277,683 Special Services Program 6,833,562 6,796,043 7,046,870 7,311,878 7,616,170 Instructional Improvement Program 1,230,453 3,487,372 2,415,027 3,163,259 3,322,287 Educational Media Program 2,883,971 2,892,330 2,955,874 3,208,134 3,278,978 Instructional Technology Program 3,454,383 3,669,138 4,636,077 3,839,349 3,890,727 School Administration Program 11,718,354 11,832,745 12,459,416 12,852,369 13,291,032 Administration Programs 3,885,091 3,857,441 4,402,801 4,630,294 5,170,224 Maintenance and Improvement - Building, Grounds, and Equipment Programs 17,326,577 18,271,732 18,738,122 19,401,080 20,834,539 Security Program 535, , , , ,929 Pupil Transportation Programs 7,464,448 7,681,755 7,719,111 9,272,963 8,972,828 Total Support Services Expenditures $64,110,754 $67,960,825 $69,830,840 $73,469,628 $76,296,397 Food Services Program $249,811 $251,203 $258,051 $265,000 $265,000 Community Service Program 219, , , , ,087 Capital Assets Programs 261, , , , ,000 Debt Services Program Total Expenditures $186,080,886 $190,264,939 $194,920,800 $203,543,986 $211,318,815 Excess or (Deficiency) of Revenues Over Expenditures 2,637, ,338 1,267,972 (2,490,129) (744,602) Other Financing Sources: Operating Transfers In (Out) (3,168,516) (3,172,850) (4,154,725) (3,000,000) (3,000,000) Excess of Revenues and Other Financing Uses (530,698) (2,673,512) (2,886,753) (5,490,129) (3,744,602) Fund Balances, Beginning of Year 25,915,419 25,472,532 22,910,699 19,846,868 16,607,437 Change in Reserves for Inventory 87, , ,078 Fund Balances, End of Year $25,472,532 $22,910,699 $19,846,868 $14,356,739 $12,862,835 Finance Section 44

53 GENERAL FUND REVENUE Revenues Current Year Adopted Budget Budget Amount of Change Percent of Change Local Revenue $75,228,456 $79,478,926 $4,250, % State Revenue 125,255, ,727,130 $5,471, % Federal Revenue 65,000 68,157 $3, % Other Sources 505, ,000 -$205, % Use of Fund Balance 5,490,129 3,744,602 -$1,745, % Total Revenues $206,543,986 $214,318,815 $7,774, % Percent of Total General Fund Revenue Budget State Revenue 61.00% Federal Revenue 0.03% Other Sources Local Revenue 37.08% Use of Fund Balance 1.75% Finance Section 45

54 GENERAL FUND REVENUE LOCAL SOURCES Property Tax-General Maintenance and Operations Revenue from property tax levy to support general maintenance and operations. Taxes-Supplemental Revenue from a tax levy approved by the electorate of the District. The District has five supplemental levies: a levy for $2,948,000 passed in 1983 for general operations; a levy for $1,760,000 passed in 1988 for general operations; a $3,000,000 levy passed in 1988 to provide funds for the purpose of acquiring, purchasing or improving school sites or remodeling or replacing any existing building or furnishing and equipping any building; and a $3,000,000 levy passed in 1995 to provide computer and technological equipment and training for the schools; a five year levy was approved in 2012 for $14,000,000 annually to be used for class size reduction and maintaining quality programs. The District elected to certify $3,750,000 instead of the authorized amount of $14,000,000. Taxes-Tort Levy Revenue from a tax levy to provide for the comprehensive liability insurance plan. Penalty on Delinquent Taxes Revenue earned as a result of penalties or interest added to the payment of delinquent taxes. Earnings on Investments Interest earned on available funds. Interest earnings from capital projects fund are recorded in the general fund. Rentals Fees charged for use of the District facilities and land in accordance with District rental policy. Includes payments from the City of Boise for the community centers located in three elementary schools and the lease with IDLA for space at Fort Boise. Community Activities Fees charged for participation in the Community Education program. Other Local Miscellaneous other income from local sources. This includes Medicaid billings, book fines, property damage, parent education fees and prior year rebates. Tuition From Districts in Idaho The District charges other Idaho districts tuition for students from those Districts who attend Boise schools. The main source of revenue is for the participation by Kuna School District students in the Professional Technical Program. Tuition From Individuals The District charges tuition for several programs: (1) Summer school fees are charged for the Secondary Summer School Program, the Elementary Summer School Program and the Summer Music Program (2) Fees are charged for the Evening School Program (3) and for All Day Kindergarten Difference % Increase Adopted Projected Adopted to to LOCAL SOURCES Actual Actual Actual Budget Actual Budget Property Tax-General $49,730,875 $48,637,884 $54,971,551 $58,759,619 $59,131,619 $62,759,619 $4,000, % Taxes-Supplemental 22,708,000 22,708,000 16,871,917 14,226,049 14,226,049 14,226,049 $0 0.00% Taxes-Tort Levy 489, , , , , ,570 $10, % Penalty On Delinquent Taxes 271, , , , , ,000 -$28, % Earnings On Investments 110,841 58,310 82,704 70, , ,000 $91, % Rentals 140, , , , , ,000 $42, % Community Activities 165, , , , , ,000 $0 0.00% Other Local 433, , , , , ,000 $0 0.00% Tuition From Districts In Idaho 74,544 84,732 98,062 80,000 82,645 83,000 $3, % Tuition From Individuals 621, , , , , ,688 $131, % Total Local Sources $74,745,350 $73,615,632 $74,512,946 $75,208,456 $75,696,716 $79,458,926 $4,250, % Local Source Revenue Analysis/Trends The general property tax revenue has increased as the market value continues to increase in Ada County. The District will be certifying the final tax for the temporary supplemental levy. Delinquent tax penalties are also lower due to taxpayers making more timely property tax payments. Earnings rates have increased from a low of.002 to.005. Tuition payments have increases because of the addition of one more all day kindergarten tuition based course and the increase in summer school offerings. Finance Section 46

55 GENERAL FUND REVENUE COUNTY SOURCES County receipts for the shared program located at Victory Academy. STATE SOURCES Base Support Program The amount of entitlement is based on attendance (units) and instructional and pupil personnel staff placement on the new career ladder and allocation for administrative and classified salary apportionment. This category also includes discretionary funding for the general maintenance and operations of the District. Funds are distributed based on a formula provided in Idaho Code. Benefit Program The amount of entitlement, based on the funding formula in Idaho Code, for the payment of Social Security taxes and Public Employee Retirement contributions for eligible employees. Amount is directly related to the Salary Based Apportionment allocation. Transportation Program Payment is limited to 50% of the previous year's allowable costs for transporting students and a block grant of 35%. Once the transportation allocation is determined the allocation is reduced by 10% per Idaho Code. If a district is over the state average for cost per mile or cost per student, reimbursement is limited to the higher of 103% of the state average for cost per mile or cost per pupil for Other State Support Includes payment for leadership, professional development, technology support, literacy remediation, career counseling, tuition equivalency for the juvenile detention center, serious emotional disturbed allotment, court ordered tuition and other special legislative or State Department of Education initiatives. Vocational Program Revenue provided for funding professional technical education programs. Funding is for vocational reimbursable materials and allocation for the Dennis Center. FEDERAL SOURCES Restricted Federal Revenue Funds provided from federal agencies to support specific programs. The funding in this category is from the US Army for the ROTC program Difference % Increase Adopted Adopted Adopted to to Actual Actual Actual Budget Budget Budget $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $0 0.00% $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $0 0.00% COUNTY SOURCES County Total County Sources STATE SOURCES Base Support Program Benefit Program Transportation Program Other State Support Vocational Program Revenue in Lieu of Taxes Total State Support FEDERAL SOURCES Restricted Federal Revenue $89,812,515 $94,049,759 $97,100,397 $100,859,032 $100,091,447 $104,514,918 $3,655, % 11,919,144 13,106,220 13,143,598 13,512,198 13,512,198 13,869, , % 5,079,024 5,152,160 5,299,957 5,285,000 5,387,842 5,450, , % 6,100,401 2,728,757 4,411,575 3,795,105 3,795,105 5,144,840 1,349, % 971,235 1,105, ,276 1,081,179 1,081,179 1,024,682-56, % 4, , , , , , % $113,886,598 $116,865,236 $121,587,693 $125,255,401 $124,590,658 $130,727,130 $5,471, % $66,756 $70,686 $68,133 $65,000 $65,000 $68,157 $3, % $66,756 $70,686 $68,133 $65,000 $65,000 $68,157 $3, % Total Federal Sources Governmental Source Revenue Analysis/Trends The Idaho Legislature increased overall State funding for public schools for Discretionary dollars were increased 7.7% and additional funds were appropriated to implement year 2 of the career ladder compensation allocation for teachers and pupil personnel. The State increased the salary allocation for administrators and classified personnel by 3%. The Idaho Legislature appropriated additional dollars for specific line items, such as career counseling, literacy remediation and professional development. Finance Section 47

56 GENERAL FUND REVENUE OTHER INCOME Sale of Fixed Assets Revenue from the sale of the homes built by the professional technical education students. The District restructured the program in and residential homes are not being constructed for resale at this time. Lease Proceeds Revenue from lease proceeds for purchase of computers. TRANSFERS IN Funds transferred from Federal programs to provide for the costs of processing the various transactions of the program. The indirect cost rate is established by the State Department of Education based on financial reports submitted by the District. The approved restricted indirect cost rate is 1.5% Difference % Increase Adopted Projected Adopted to to OTHER INCOME Actual Actual Actual Budget Actual Budget Sale of Fixed Assets $0 $192,723 $0 $225,000 $225,000 $0 -$225, % Lease Proceeds % Total Other Income $0 $192,723 $0 $225,000 $225,000 $0 -$225, % TRANSFERS IN Federal $331,484 $327,150 $264,275 $280,000 $280,000 $300,000 $20, % Total Transfers In $331,484 $327,150 $264,275 $280,000 $280,000 $300,000 $20, % Total Revenues and Transfers In $189,050,188 $191,091,427 $196,453,047 $201,053,857 $200,877,374 $210,574,213 $9,520, % Governmental Source Revenue Analysis/Trends The students attending the professional technical programs did not work on constructing a home in , therefor no home is available to be put on the market. GENERAL FUND RESOURCES AND USES OF RESOURCES Fund Balance Estimated Fund Balance at July 1, 2016 In order to include the un-appropriated fund balance and expenditure contingency in the budget, we are including an estimated fund balance as a resource. The fund balance is not an annual revenue source for the general fund. $16,607,437 USES OF RESOURCES Required Fund Balance and Contingency Board policy requires a revenue and expenditure contingency to be set aside to absorb any unpredicted revenue shortfall, to maintain cash flow, to minimize borrowing needs and provide for any unanticipated expenditures. The amount that is required to be set aside for cash flow, revenue reductions and unanticipated expenditures is a minimum of 5.5% of the general fund budget. Use of undesignated fund balance to balance the budget. -11,787,535-3,744,602 Estimated undesignated fund balance June 30, 2017 $1,075,300 Finance Section 48

57 GENERAL FUND EXPENDITURES General Fund Object Expenditures Budget Budget Amount of Change Percent of Change Salaries $131,138,062 $134,844,490 $3,706, % Benefits 46,057,099 49,025,813 2,968, % Purchased Services 17,295,342 17,534, , % Supplies & Materials 8,053,483 8,973, , % Capital Outlay 290, , % Debt Retirement % Insurance & Judgments 710, ,000-60, % Transfers 3,000,000 3,000, % Total Expenditures $206,543,986 $214,318,815 $7,774, % Percent of Total General Fund Expenditures by Object Benefits 22.88% Purchased Services 8.18% Supplies & Materials 4.19% Salaries 62.92% Capital Outlay 0.14% Transfers 1.40% Insurance & Judgments Finance Section 49

58 GENERAL FUND EXPENDITURES General Fund Program Expenditures Budget Budget Amount of Change Percent of Change Instruction $129,238,701 $134,226,331 $4,987, % Support Services 26,699,665 27,385, , % District/ Board Administration 1,005,112 1,133, , % Business Operations 3,625,182 4,036, , % Building Administration 12,852,369 13,291, , % Building Maint & Security 20,014,337 21,476,468 1,462, % Transportation 9,272,963 8,972, , % Non-Instruction 545, , % Capital Assets 290, ,000-40, % Debt Service % Transfers Out 3,000,000 3,000, % Total Expenditures $206,543,986 $214,318,815 $7,774, % Percent of Total General Fund Expenditures By Program Support Services 12.78% Building Administrati District/ Board Administration 0.53% Business Operations 1.88% Instruction 62.63% Building Maint & Security Transportation 4.19% Transfers Out 1.40% Non-Instruction 0.25% Capital Assets 0.12% Finance Section 50

59 GENERAL FUND EXPENDITURES ELEMENTARY PROGRAM (512) The instruction and learning experiences concerned with knowledge, skills, appreciation, attitudes and behaviors appropriate for students enrolled in kindergarten through sixth grades. This program includes: ESL-elementary staff, elementary music, physical education, regular year IRI/math tutoring, elementary math coaches and reading specialists. A portion of the supplemental levy allocated for class size and maintaining quality programs is accounted for in this program. Salaries Employee Benefits Purchased Services Supplies and Materials Capital Objects FTE Allotment: Certified Classified Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget $38,957,829 $37,620,009 $38,014,999 $38,231,702 $38,258,402 $38,610,263 $378, % 11,638,878 12,196,822 12,550,558 13,070,596 13,070,396 13,637, , % 427, , , , , ,618-10, % 1,054,521 $1,179,047 $1,049,440 1,589,106 1,407,765 1,551,979-37, % % Total $52,078,944 $51,368,230 $51,993,193 $53,307,122 $53,124,625 $54,204,902 $897, % Program Analysis/Trends Reduced 8.3 positions from the elementary program. Increased supply money by $3.00 per student to cover fees. SECONDARY PROGRAM (515) The instruction and learning experiences concerned with knowledge, skills, appreciation, attitudes and behavior needed by students enrolled in grade levels seven through twelve. This program includes: ESL-secondary staff, secondary music, the AVID program, ROTC program and ISAT remediation expenditures. A portion of the supplemental levy allocated for class size reduction and maintaining quality programs is accounted for in this program as well Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $33,287,895 $32,701,741 $33,523,705 $34,266,916 $34,266,716 $35,855,270 $1,588, % Employee Benefits 9,966,053 10,631,764 11,137,307 11,439,262 11,440,462 12,424, , % Purchased Services 390, , , , , ,125 16, % Supplies and Materials 1,267,627 1,817,148 1,623,820 1,660,937 1,717,631 2,272, , % Capital Objects % Insurance and Judgments % Total $44,911,716 $45,561,642 $46,985,551 $47,779,940 $47,835,131 $50,981,309 $3,201, % Program Analysis/Trends Increased secondary staff by 15.7 FTE, also increased supplies for covering fees by $500,000. FTE Allotment: Certified Classified Finance Section 51

60 GENERAL FUND EXPENDITURES ALTERNATIVE PROGRAM (517) The instruction and learning experiences appropriate for students who meet the definition of "At-Risk Youth" for the primary purpose of having each student obtain a high school diploma. Included in this program are the Summer Alternative programs, the Evening School program and Frank Church High School. The program offerings at Frank Church High School include the Victory Academy and Marian Pritchett School Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $2,441,323 $2,578,110 $2,514,334 $2,679,135 $2,651,685 $2,622,470 -$56, % Employee Benefits 701, , , , , ,922 16, % Purchased Services , % Supplies and Materials 31,781 24,970 28,074 39,524 39,524 34,464-5, % Capital Objects % Total $3,174,506 $3,361,855 $3,285,182 $3,558,153 $3,538,153 $3,513,356 -$44, % Program Analysis/Trends The amount budgeted this year is less due to staffing changes within the night school program. Also reduced staff at Frank Church due to reduced enrollment. Retirements also affected the salary budget. FTE Allotment: Certified 38 Classified 2 VOCATIONAL TECHNICAL PROGRAM (519) The instruction and learning experiences concerned with preparing students to meet challenging academic standards as well as industry skill standards while preparing students for broad-based careers. The costs associated with the Dehryl Dennis Professional Technical Center are included in this program, as well as the monies allocated from the state for vocational education Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $920,830 $813,402 $851,818 $876,487 $900,487 $899,800 $23, % Employee Benefits 283, , , , , ,037 23, % Purchased Services 106, ,001 63, , , ,900 10, % Supplies and Materials 417, , , , , ,040 77, % Capital Objects % Insurance and Judgments % Total $1,728,708 $1,661,773 $1,712,719 $1,796,190 $1,792,190 $1,931,777 $135, % Program Analysis/Trends Overall increase in supplies is the result of increased monies from the State Professional Technical Department. FTE Allotment: Certified 16.5 Classified 1 Finance Section 52

61 GENERAL FUND EXPENDITURES EXCEPTIONAL PROGRAM (521) The instructional activities and services of teachers and assistants who work to meet the needs of exceptional children. This program has approximately 131 certified teachers and 170 special education assistants Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $10,105,106 $9,992,184 $10,238,408 $10,951,931 $10,861,931 $11,291,377 $339, % Employee Benefits 3,699,952 3,983,056 4,160,290 4,561,498 4,561,498 4,953, , % Purchased Services 21,427 14,507 46,346 35,750 33,675 33,250-2, % Supplies and Materials 161, , , , , ,300 2, % Capital Objects % Total $13,987,505 $14,181,340 $14,610,171 $15,750,979 $15,654,453 $16,482,371 $731, % Program Analysis/Trends Overall increase is due to the increased population requiring services, increased this budget for approximately 3 positions and increased hours for high school resource room staff. Increases in salary would have been higher, however a number of staff retired from program. FTE Allotment: Certified 131 Classified 170 PRESCHOOL PROGRAM (522) The instructional activities and services of teachers and classroom assistants who work to meet the needs of exceptional preschool children. This program has approximately 11 teachers and 2.5 special education assistants Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $589,715 $487,693 $528,647 $503,156 $503,156 $586,672 $83, % Employee Benefits 181, , , , , ,166 34, % Purchased Services , % Supplies and Materials 9,360 10, ,000 12,000 12, % Capital Objects % Total $780,618 $676,006 $727,917 $716,607 $716,607 $834,838 $118, % Program Analysis/Trends Increase is due to additional staff being moved to this program from the exceptional program. FTE Allotment: Certified 11 Classified 2.5 Finance Section 53

62 GENERAL FUND EXPENDITURES GIFTED AND TALENTED PROGRAM (524) Instructional activities and learning experiences for students identified as being gifted and talented. The District has approximately 486 elementary children that have been identified as gifted. The District offers full time gifted classrooms, pull out gifted programs and a full time highly gifted program. This program has approximately 25 certified teachers Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $1,451,079 $1,372,330 $1,572,010 $1,603,121 $1,603,121 $1,543,125 -$59, % Employee Benefits 410, , , , , ,281-6, % Purchased Services 6,337 7,633 12,789 24,720 24,720 26,500 1, % Supplies and Materials 17,645 21,751 19,620 53,200 53,200 49,000-4, % Capital Objects % Total $1,885,503 $1,828,547 $2,095,167 $2,215,463 $2,215,463 $2,146,906 -$68, % Program Analysis/Trends One less Gate position funded from the General Fund. FTE Allotment: Certified 25 Classified 1 INTERSCHOLASTIC PROGRAM (531) The extra-curricular programs and activities which supplement the instructional curriculum program. These programs involve student participation in competitive interscholastic events which are scheduled or sponsored by the school. Included in this program are salaries and benefits for coaches, contracted referee services for junior high officials, maintenance fees for Dona Larsen park and emergency medical transportation services. The District also provides equipment money for each junior high school Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $1,231,122 $1,273,682 $1,260,458 $1,645,150 $1,610,356 $1,608,472 -$36, % Employee Benefits 199, , , , , ,276-7, % Purchased Services 105, , , , , ,980-3, % Supplies and Materials 110,132 80,296 75,206 65, , ,445 43, % Capital Objects % Total $1,646,498 $1,681,706 $1,673,188 $2,262,578 $2,245,095 $2,258,173 -$4, % Program Analysis/Trends Costs associated with new salary schedule were less. No increase was approved on the base formula. FTE Allotment: Elementary Coaches 189 Secondary Coaches 501 Finance Section 54

63 GENERAL FUND EXPENDITURES SCHOOL ACTIVITY PROGRAM (532) School sponsored activities which are an adjunct to the instructional curriculum. This category includes music increments, elementary safety patrol and secondary department head increments Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $563,783 $568,829 $544,280 $605,951 $608,403 $589,480 -$16, % Employee Benefits 108, , , , , ,590-5, % Purchased Services % Supplies and Materials % Capital Objects % Total $671,791 $684,341 $654,372 $731,923 $734,375 $710,070 -$21, % SUMMER SCHOOL PROGRAM (541) Programs of instruction offered during the summer not considered part of or eligible for the state educational support program. The District offers Secondary Summer School, Summer Music, Elementary Summer School, and Summer Tutoring Classes Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $147,117 $152,895 $226,465 $740,761 $740,761 $765,394 $24, % Employee Benefits 23,028 23,466 38, , , ,223 5, % Purchased Services ,883 1,400 1,400 13,105 11, % Supplies and Materials 1, ,698 20,100 20,100 12,700-7, % Capital Objects % Total $171,821 $177,086 $268,751 $916,361 $916,361 $950,422 $34, % Program Analysis/Trends Increased cost for purchased services for transportation for the Power Scholars Program. FTE Allotment: Finance Section 55

64 GENERAL FUND EXPENDITURES DETENTION CENTER PROGRAM (546) The instructional program provided for juvenile offenders housed in the Ada County Juvenile Detention Center and juveniles court-ordered to the Victory Academy located at Frank Church High School. This program has 1.7 certified teachers and 3 classroom assistants Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $146,996 $144,771 $129,174 $139,748 $139,748 $144,520 $4, % Employee Benefits 53,138 59,789 58,677 61,237 61,237 65,287 4, % Purchased Services 0 1,301 1, % Supplies and Materials 1, ,400 2,400 2, % Capital Objects % Total $201,948 $205,861 $189,167 $203,385 $203,385 $212,207 $8, % Program Analysis/Trends FTE Allotment: Certified 1.7 Classified 3 ATTENDANCE, GUIDANCE AND HEALTH PROGRAMS (611) The personnel, activities, services and programs designed to (1) assist the students and parents to meet school attendance requirements, (2) provide individual and group counseling and guidance, and (3) assist in meeting student health needs. The District has approximately 74 counselors, 27.5 nurses, 11.5 health technicians and one dental hygienist funded in this program. This program also funds 15 support staff and 1 administrator Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $6,677,029 $6,645,438 $6,623,068 $6,687,472 $6,686,997 $6,645,858 -$41, % Employee Benefits 1,994,906 2,178,645 2,176,100 2,315,711 2,315,711 2,429, , % Purchased Services 60,569 65,035 69, ,737 87, ,855 37, % Supplies and Materials 45,892 39,725 41,405 66,125 66,900 57,700-8, % Capital Objects % Total $8,778,395 $8,928,843 $8,910,138 $9,177,045 $9,157,045 $9,277,683 $100, % Program Analysis/Trends This program includes the 2 transition specialists, however retirements have offset the salary increases and state substance dollars have covered a portion of the counseling salaries. Increase in purchased services to cover contracted purchased services for 504 accommodations. FTE Allotment: Certified 102 Classified Finance Section 56

65 GENERAL FUND EXPENDITURES SPECIAL SERVICES PROGRAM (616) The personnel, activities and services designed to assist exceptional students and to assist the staff members who work with the Exceptional Program. Included in this program are the salaries and benefits for special education supervisors, social workers, community resources specialists, psychologists, speech language pathologists and therapists Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $5,294,718 $5,187,039 $5,338,993 $5,438,948 $5,540,423 $5,644,921 $205, % Employee Benefits 1,468,414 1,542,943 1,607,018 1,757,680 1,759,897 1,873, , % Purchased Services 47,078 42,724 48,078 56,500 43,678 44,500-12, % Supplies and Materials 23,352 23,336 52,781 58,750 57,880 53,000-5, % Capital Objects % Total $6,833,562 $6,796,043 $7,046,870 $7,311,878 $7,401,878 $7,616,170 $304, % Program Analysis/Trends The reduction in purchased services is the result of reclassifying in-service from purchased services to stipends. FTE Allotment: Certified 83 Classified 4 INSTRUCTIONAL IMPROVEMENT PROGRAM (621) Personnel, activities and services for assisting the instructional staff in planning, developing, training and evaluating learning experiences for students. Included in this category are salaries and benefits for supervisors, curriculum writers and theme readers. Also included are expenditures for staff development and school improvement. The majority of the leadership stipends are paid out of this program Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $814,145 $2,655,654 $1,765,913 $2,215,078 $2,217,985 $2,389,393 $174, % Employee Benefits 251, , , , , ,186 4, % Purchased Services 119,077 97, , , , ,378-20, % Supplies and Materials 45,235 57,988 39,596 33,894 38,364 34, % Capital Objects % Total $1,230,453 $3,487,372 $2,415,027 $3,163,259 $3,160,660 $3,322,287 $159, % Program Analysis/Trends This budget has increased for additional leadership stipends that will be paid from the SDE and passed through to eligible employees. Also includes the increase for the payment of 100% of the communications specialist. Purchased services is down because in-service costs have been reduced as FTE Allotment: Certified 8 Classified 11 Finance Section 57

66 GENERAL FUND EXPENDITURES EDUCATIONAL MEDIA PROGRAM (622) Personnel, activities and services concerned with the teaching and use of the resources available in the school library, media, and visual center. This category basically includes.50 FTE library supervisor, 14 secondary teacher-librarians and 54 library assistants Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $1,868,451 $1,815,896 $1,825,757 $1,900,794 $1,900,794 $1,903,483 $2, % Employee Benefits 748, , , , , ,487 39, % Purchased Services 16,442 17,342 16,745 24,624 22,955 19,654-4, % Supplies and Materials 250, , , , , ,354 33, % Capital Objects % Total $2,883,971 $2,892,330 $2,955,875 $3,208,134 $3,207,134 $3,278,978 $70, % Program Analysis/Trends Salary increase appear small, however a number of retirements occurred within this program. Increase in library textbook materials. FTE Allotment: Certified 14 Classified 54 INSTRUCTIONAL TECHNOLOGY PROGRAM (623) Technology personnel and activities and services for the purpose of supporting instruction. This program includes 18 technology personnel that support district-wide networks, hardware and software applications, including instructional software and administrative software. Stipends for building technology coordinators and staff working on the District-wide help desk. In addition to staff expenditures, this program also includes instructional technology equipment, instructional software, and the costs associated with the fiber network Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $1,056,993 $1,199,835 $1,355,916 $1,372,589 $1,418,857 $1,397,258 $24, % Employee Benefits 287, , , , , ,784 17, % Purchased Services 259, , , , , ,500-50, % Supplies and Materials 1,849,753 1,872,979 2,660,468 1,702,885 1,578,287 1,762,185 59, % Capital Objects % Total $3,454,383 $3,669,138 $4,636,076 $3,839,349 $3,793,681 $3,890,727 $51, % Program Analysis/Trends Salaries are lower due to the reduction of the testing/erate position and purchased services are lower because of a reduced costs associated with the fiber contract. FTE Allotment: Certified - Classified 18 Finance Section 58

67 GENERAL FUND EXPENDITURES BOARD OF EDUCATION PROGRAM (631) Programs or activities of the elected Board of Trustees designed to assist staff members in performing duties as directed by law or established by State Board of Education or District board policy. Purchased services include procurement of legal and audit services Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $64,742 $64,819 $84,549 $52,000 $52,000 $51,979 -$ % Employee Benefits 18,833 20,144 24,538 18,259 18,259 18, % Purchased Services 191, , , , , , , % Supplies and Materials 12,871 9,009 31,455 12,000 13,025 12, % Capital Objects % Total $287,575 $317,501 $404,662 $409,759 $418,284 $531,441 $121, % Program Analysis/Trends Purchased servcies are increased due to the anticipation of running a Board election. FTE Allotment: Certified - Classified 1 DISTRICT ADMINISTRATION PROGRAM (632) The program to provide general administration and executive leadership for the implementation of school policy and the supervision and management of the District. The superintendent, deputy superintendent, public affairs office and district-wide switchboard are included in this program Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $452,412 $460,598 $464,504 $460,825 $460,825 $459,927 -$ % Employee Benefits 113, , , , , ,344 7, % Purchased Services 3,546 5,007 2,705 5,500 7,200 6, % Supplies and Materials 5, ,000 2,650 2, % Capital Objects % Total $574,987 $583,559 $589,133 $595,353 $597,703 $602,271 $6, % Program Analysis/Trends Salaries are lower because of the reduction of the print shop clerk and the reduction in salary for swithboard personnel. FTE Allotment: Certified 2 Classified 2.75 Finance Section 59

68 GENERAL FUND EXPENDITURES SCHOOL ADMINISTRATIVE PROGRAM (641) The personnel, activities and services for directing and managing the operation of the schools in the District. This program includes area directors, all principals, assistant principals, and building secretarial support Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $8,990,314 $8,934,452 $9,409,743 $9,649,959 $9,657,330 $9,921,696 $271, % Employee Benefits 2,659,255 2,856,021 3,021,710 3,150,024 3,150,024 3,311, , % Purchased Services 61,410 29,475 21,616 43,276 44,282 48,491 5, % Supplies and Materials 7,375 12,797 6,347 9,110 19,251 9, % Capital Objects % Total $11,718,354 $11,832,745 $12,459,416 $12,852,369 $12,870,887 $13,291,032 $438, % Program Analysis/Trends FTE Allotment: Certified 79 Classified 80 BUSINESS ADMINISTRATION PROGRAM (651) The program concerned with the fiscal operations of the District. This program includes budgeting, purchasing, receiving, paying for goods and services, paying employees, human resources, District wellness program and other activities associated with the prudent management of District resources. This program includes 3 supervisors, 2 administrators and 19 support staff. Salaries Employee Benefits Purchased Services Supplies and Materials Capital Objects Insurance FTE Allotment: Certified 1 Classified Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget $1,117,243 $1,116,875 $1,190,836 $1,266,825 $1,268,025 $1,327,396 $60, % 344, , , , , ,779 29, % 150, ,936 95, , , ,950 15, % 32,149 20,040 92, , , ,900 2, % % 196, , , , , , % Total $1,840,496 $1,855,063 $1,985,773 $2,258,712 $2,181,982 $2,366,025 $107, % Program Analysis/Trends Increase in salaries based on a new payroll position. Increase in purchased services for annual maintenance for the time and attendance system. Finance Section 60

69 GENERAL FUND EXPENDITURES CENTRAL SERVICES PROGRAM (655) The program for receiving, disbursing, accounting and charging various programs of the District for materials, supplies and equipment which are purchased, stored and inventoried in general or centralized storage. This program includes the delivery functions associated with the District which include mail, music program setup, and surplus equipment processing. The program also includes the wages for one full time equivalent for the District copy center and 14 warehouse workers Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $295,415 $299,796 $330,252 $353,161 $353,161 $493,124 $139, % Employee Benefits 131, , , , , ,882 61, % Purchased Services 20,925 39,943 44,367 44,000 44,000 44, % Supplies and Materials 25,047 10,083 4,059 22,000 22,000 22, % Capital Objects % Total $472,618 $489,504 $571,037 $608,923 $608,923 $810,006 $201, % Program Analysis/Trends Increase in salaries based two new full-time delivery drivers. FTE Allotment: Certified - Classified 16 TECHNOLOGY ADMINISTRATION SERVICES PROGRAM (656) Activities concerned with supporting the District's information technology systems, including supporting networks, maintaining administrative information systems and processing data for administrative and managerial purposes. This program includes the District-wide administrator and four technology support staff Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $284,251 $299,608 $396,237 $333,208 $333,208 $363,988 $30, % Employee Benefits 78,154 78, ,067 99,068 99, ,445 17, % Purchased Services 6,108 18,613 37,942 25,150 19,958 20,150-5, % Supplies and Materials 207, , , , , ,898 59, % Capital Objects % Total $576,483 $611,812 $852,196 $757,547 $785,355 $860,481 $102, % Program Analysis/Trends Increase in salaries because one technology person hired in Supplies increase is the result on increased computer software. FTE Allotment: Certified 1 Classified 4 Finance Section 61

70 GENERAL FUND EXPENDITURES BUILDINGS CARE AND UPKEEP PROGRAM (661) The program concerned with the daily custodial needs and the utility services for all school buildings in the District. This program also includes building insurance and other building care costs. This program funds approximately 177 full time custodians, 5.5 supervisors and provides for summer labor Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $3,562,719 $3,437,674 $3,943,795 $5,607,242 $5,607,242 $5,968,708 $361, % Employee Benefits 1,865,384 1,979,902 2,178,727 2,643,399 2,643,399 2,931, , % Purchased Services 4,164,180 4,737,010 4,478,704 4,606,448 4,546,448 4,709, , % Supplies and Materials 227, , , , , ,127 11, % Capital Objects % Insurance 243, , , , , ,000-60, % Total $10,063,719 $10,695,206 $11,164,403 $13,576,063 $13,416,413 $14,279,835 $703, % Program Analysis/Trends Salary increases due to changes in part-time staff to full time staff. Purchased services increased for water and trash costs. FTE Allotment: Certified - Classified MAINTENANCE BUILDINGS -NON STUDENT OCCUPIED (663) The program concerned with the daily custodial needs and the utility services for all buildings that are not utilized by students in the District. This program also includes building insurance and other building care costs Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $0 $0 $0 $0 $0 $0 $0 0.00% Employee Benefits % Purchased Services 80, , ,657 10,000 10,000 10, % Supplies and Materials % Capital Objects % Insurance % Total $80,812 $110,012 $250,657 $10,000 $10,000 $10,000 $0 0.00% Finance Section 62

71 GENERAL FUND EXPENDITURES GENERAL MAINTENANCE OF BUILDINGS AND EQUIPMENT PROGRAM (664) The program concerned with the physical maintenance of buildings and equipment in the District. This program includes annual repairs, modifications and improvements necessary to provide safe facilities and equipment. This program includes 44 maintenance workers, 5 support staff and 1.5 supervisors Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $3,614,695 $3,883,249 $3,615,314 $2,378,427 $2,378,427 $2,491,733 $113, % Employee Benefits 1,064,193 1,172,324 1,179, , ,560 1,008,301 59, % Purchased Services 995, , , , , , , % Supplies and Materials 522, , , , , ,881 71, % Capital Objects 128,927 46, , ,600 40,000 40,000 #DIV/0! Total $6,326,420 $6,431,526 $6,259,419 $4,651,921 $5,042,175 $5,189,281 $537, % Program Analysis/Trends Increased in contracted services to contract for painting, carpeting, gym floor re-finish and contracting for stage curtain replacement. Also budgeted to replace a mini excavator and a sprinkler system compressor. Supplies increase is for in house paint supplies and new grease traps throughout the District. FTE Allotment: Certified - Classified 50.5 GENERAL MAINTENANCE OF GROUNDS PROGRAM (665) The program concerned with the maintenance of all sites in the District. This program includes snow removal, landscaping and other general grounds services. This program pays for 17 grounds keepers. Salaries Employee Benefits Purchased Services Supplies and Materials Capital Objects Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget $536,208 $546,114 $578,036 $581,259 $581,259 $641,649 $60, % 216, , , , , ,674 26, % 60,428 83,477 55,710 92,400 92, ,900 93, % 175, , , , , ,200 11, % % Total $988,557 $1,034,988 $1,063,643 $1,163,096 $1,177,496 $1,355,423 $192, % Program Analysis/Trends Purchased services increased for crack sealing and parking lot and playground maintenance. Grounds supply budget increased for lawn care products. FTE Allotment: Certified - Classified 17 Finance Section 63

72 GENERAL FUND EXPENDITURES SECURITY PROGRAM (667) The program for maintaining order and control in schools and on school property. This program includes a District-wide security specialist and six security officers. Each high school has one security officer, with the exception of Borah, which has two. This program also funds the security and safety manager for the District Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $322,570 $329,166 $336,461 $352,844 $348,844 $365,125 $12, % Employee Benefits 110, , , , , ,709 9, % Purchased Services 88,238 83,228 74, , , ,165 4, % Supplies and Materials 14,619 11,938 11,959 15,550 20,550 17,930 2, % Capital Objects % Total $535,520 $543,426 $547,407 $613,257 $609,257 $641,929 $28, % Program Analysis/Trends FTE Allotment: Certified - Classified 7 PUPIL TO SCHOOL TRANSPORTATION PROGRAM (681) The program concerned with transporting students to and from school, between schools within the District and instructional field trips. The State support program provides for reimbursement of transportation at 85% or 50% depending on the type of expenditure and block grant. The block grant will be calculated using the prior year's per unit grant amount and the current year's units. Statewide transportation and enrollment growth will be applied to the final grant amount. This revenue is paid by the State the following year and is shown as Transportation Support. The District contracts for pupil transportation, however the District employs 2 support staff and 1 supervisor to oversee and manage the contract Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $178,868 $136,857 $140,995 $144,927 $144,927 $151,736 $6, % Employee Benefits 47,036 47,985 50,180 52,480 52,480 56,016 3, % Purchased Services 6,814,937 7,065,117 7,046,323 8,498,170 8,194,285 8,151, , % Supplies and Materials 14,391 17,935 17,675 18,090 20,990 18, % Capital Objects % Total $7,055,233 $7,267,895 $7,255,173 $8,713,667 $8,412,682 $8,377,599 -$336, % Program Analysis/Trends Purchased services reduced for lower contracted fuel costs. Fuel costs have been budgeted at $2.40 per gallon, prior year budget was $3.50 per gallon. Estimated a 2% increase in CPI for bussing contract. FTE Allotment: Certified - Classified 3 Finance Section 64

73 GENERAL FUND EXPENDITURES PUPIL ACTIVITY TRANSPORTATION PROGRAM (682) The program established to provide transportation services to approved athletic or activity events and to provide other transportation services not eligible for reimbursement under the state transportation support program. This program includes the costs associated with paying contracted crossing guards. Salaries Employee Benefits Purchased Services Supplies and Materials Capital Objects FTE Allotment: Certified - Classified Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget $0 $0 $0 $0 $0 $0 $0 0.00% % 409, , , , , ,229 35, % % % Total $409,215 $413,861 $463,937 $559,296 $596,536 $595,229 $35, % Program Analysis/Trends Increase in purchased services is due to an increase in crossing guard contract. FOOD SERVICES PROGRAM (710) The program for the personnel and activities for providing meals to students. Idaho code requires payments for Social Security taxes for employees providing these services under the National Food Services Program to be paid by the General Fund Food Services Program. These payments meet or exceed the amount required under the local matching funds provision in the National Food Services Law Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $0 $0 $0 $0 $0 $0 $0 0.00% Employee Benefits 249, , , , , , % Purchased Services % Supplies and Materials 0 0 5, , % Capital Objects % Total $249,811 $251,203 $258,051 $265,000 $269,400 $265,000 $0 0.00% Program Analysis/Trends FTE Allotment: Certified - Classified - Finance Section 65

74 GENERAL FUND EXPENDITURES COMMUNITY SERVICES PROGRAM (720) Services and activities to provide non-instructional programs for the school community as a whole or some segment of the community. Included in this program are (1) the Community Education program which provides classes for all ages, (2) the Parent Education program and (3) the Boise City BUS program for alternative transportation for some secondary students. The Community Education and Parent Education programs generate fees which are recorded as revenue Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $90,778 $96,155 $96,690 $98,446 $98,446 $109,673 $11, % Employee Benefits 23,626 36,819 33,938 34,421 34,421 37,934 3, % Purchased Services 103, , , , , ,980-14, % Supplies and Materials 1,279 1,381 1,692 2,060 2,060 2, % Capital Objects % Total $219,438 $259,743 $240,762 $280,657 $280,657 $281,087 $ % Program Analysis/Trends Increased the level and pay for the site program managers for the Community Education Program. Purchased services has decreased because of the reduced BUS usage by staff and students. FTE Allotment: Certified - Classified 2.25 CAPITAL ASSET ACQUISITION PROGRAM (810) The process of coming into ownership, control or possession of assets intended for continued use over relatively long periods of time. This program includes constructing or remodeling school plant facilities that are student occupied. The State Department of Education requires Districts to track capital expenditures that are spent on student occupied buildings separately from those that are not student occupied Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $0 $0 $0 $0 $0 $0 $0 0.00% Employee Benefits % Purchased Services % Supplies and Materials % Capital Objects 261, , , , , ,000-40, % Total $261,325 $354,573 $347,267 $290,000 $140,000 $250,000 -$40, % Program Analysis/Trends Decrease is the result of reducing final costs associated with the Professional Technical house built by the students. Finance Section 66

75 GENERAL FUND EXPENDITURES CAPITAL ASSET ACQUISITION PROGRAM -NON STUDENT OCCUPIED (811) The process of coming into ownership, control or possession of assets intended for continued use over relatively long periods of time. This program includes constructing or remodeling school plant facilities that are not occupied by students Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $0 $0 $0 $0 $0 $0 $0 0.00% Employee Benefits % Purchased Services % Supplies and Materials % Capital Objects 0 50,205 48, , % Total $0 $50,205 $48,500 $0 $430,000 $0 $0 0.00% Program Analysis/Trends DEBT SERVICE PROGRAM (910) The servicing of debt through payment of principal and interest. The District has not had debt payments since Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $0 $0 $0 $0 $0 $0 $0 0.00% Employee Benefits % Purchased Services % Supplies and Materials % Capital Objects % Debt Retirement % Total $0 $0 $0 $0 $0 $0 $0 0.00% Program Analysis/Trends Finance Section 67

76 GENERAL FUND EXPENDITURES FUND TRANSFERS (920) The transactions which withdraw money from one fund and place it in another fund. The primary transfer for the District is from the General Fund to the Plant and Facilities Fund for a voter approved levy for maintaining facilities Difference % Increase Adopted Projected Adopted to to Actual Actual Actual Budget Actual Budget Salaries $0 $0 $0 $0 $0 $0 $0 0.00% Employee Benefits % Purchased Services % Supplies and Materials % Capital Objects % Interfund Transfers 3,500,000 3,500,000 4,419,000 3,000,000 3,000,000 3,000, % Total $3,500,000 $3,500,000 $4,419,000 $3,000,000 $3,000,000 $3,000,000 $0 0.00% Program Analysis/Trends Total Expenditures and Transfers Out $189,580,885 $193,764,937 $199,339,800 $206,543,986 $206,543,986 $214,318,815 $7,774, % Finance Section 68

77 GENERAL FUND EXPENDITURES Summary by Program and by Object Salaries Employee Benefits Purchased Services Supplies and Materials Capital Outlay Debt Service Insurance Transfers Total % of Budget % of Budget Elementary $38,610,263 $13,637,042 $405,618 $1,551,979 $0 $0 $0 $0 $54,204, % 25.29% % Program 71.23% 25.16% 0.75% 2.86% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 27.82% 2.31% 17.29% 0.00% 0.00% 0.00% 0.00% % Total Budget 18.02% 6.36% 0.19% 0.72% 0.00% 0.00% 0.00% 0.00% Secondary 35,855,270 12,424, ,125 2,272, ,981, % 23.79% % Program 70.33% 24.37% 0.84% 4.46% 0.00% 0.00% 0.00% 0.00% % Object 26.59% 25.34% 2.45% 25.32% 0.00% 0.00% 0.00% 0.00% % Total Budget 16.73% 5.80% 0.20% 1.06% 0.00% 0.00% 0.00% 0.00% Alternative 2,622, ,922 1,500 34, ,513, % 1.64% % Program 74.64% 24.33% 0.04% 0.98% 0.00% 0.00% 0.00% 0.00% % Object 1.94% 1.74% 0.01% 0.38% 0.00% 0.00% 0.00% 0.00% % Total Budget 1.22% 0.40% 0.00% 0.02% 0.00% 0.00% 0.00% 0.00% Vocational-Technical 899, , , , ,931, % 0.90% % Program 46.58% 17.60% 8.12% 27.70% 0.00% 0.00% 0.00% 0.00% % Object 0.67% 0.69% 0.89% 5.96% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.42% 0.16% 0.07% 0.25% 0.00% 0.00% 0.00% 0.00% Exceptional Child 11,291,377 4,953,444 33, , ,482, % 7.69% % Program 68.51% 30.05% 0.20% 1.24% 0.00% 0.00% 0.00% 0.00% % Object 8.37% 10.10% 0.19% 2.28% 0.00% 0.00% 0.00% 0.00% % Total Budget 5.27% 2.31% 0.02% 0.10% 0.00% 0.00% 0.00% 0.00% Preschool Exceptional Child 586, , , , % 0.39% % Program 70.27% 28.29% 0.00% 1.44% 0.00% 0.00% 0.00% 0.00% % Object 0.44% 0.48% 0.00% 0.13% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.27% 0.11% 0.00% 0.01% 0.00% 0.00% 0.00% 0.00% Gifted & Talented 1,543, ,281 26,500 49, ,146, % 1.00% % Program 71.88% 24.61% 1.23% 2.28% 0.00% 0.00% 0.00% 0.00% % Object 1.14% 1.08% 0.15% 0.55% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.72% 0.25% 0.01% 0.02% 0.00% 0.00% 0.00% 0.00% Interscholastic 1,608, , , , ,258, % 1.05% % Program 71.23% 14.80% 9.12% 4.85% 0.00% 0.00% 0.00% 0.00% % Object 1.19% 0.68% 1.17% 1.22% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.75% 0.16% 0.10% 0.05% 0.00% 0.00% 0.00% 0.00% School Activity 589, , , % 0.33% % Program 83.02% 16.98% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.44% 0.25% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.28% 0.06% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Summer School 765, ,223 13,105 12, , % 0.44% % Program 80.53% 16.75% 1.38% 1.34% 0.00% 0.00% 0.00% 0.00% % Object 0.57% 0.32% 0.07% 0.14% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.36% 0.07% 0.01% 0.01% 0.00% 0.00% 0.00% 0.00% Detention Center 144,520 65, , , % 0.10% % Program 68.10% 30.77% 0.00% 1.13% 0.00% 0.00% 0.00% 0.00% % Object 0.11% 0.13% 0.00% 0.03% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.07% 0.03% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Attendance/ Guide/ Health 6,645,858 2,429, ,855 57, ,277, % 4.33% % Program 71.63% 26.18% 1.56% 0.62% 0.00% 0.00% 0.00% 0.00% % Object 4.93% 4.96% 0.83% 0.64% 0.00% 0.00% 0.00% 0.00% % Total Budget 3.10% 1.13% 0.07% 0.03% 0.00% 0.00% 0.00% 0.00% Special Services 5,644,921 1,873,749 44,500 53, ,616, % 3.55% % Program 74.12% 24.60% 0.58% 0.70% 0.00% 0.00% 0.00% 0.00% % Object 4.19% 3.82% 0.25% 0.59% 0.00% 0.00% 0.00% 0.00% % Total Budget 2.63% 0.87% 0.02% 0.02% 0.00% 0.00% 0.00% 0.00% Instructional Improvement 2,389, , ,378 34, ,322, % 1.55% % Program 71.92% 19.96% 7.08% 1.03% 0.00% 0.00% 0.00% 0.00% % Object 1.77% 1.35% 1.34% 0.38% 0.00% 0.00% 0.00% 0.00% % Total Budget 1.11% 0.31% 0.11% 0.02% 0.00% 0.00% 0.00% 0.00% Educational Media 1,903, ,487 19, , ,278, % 1.53% % Program 58.05% 28.50% 0.60% 12.85% 0.00% 0.00% 0.00% 0.00% % Object 1.41% 1.91% 0.11% 4.70% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.89% 0.44% 0.01% 0.20% 0.00% 0.00% 0.00% 0.00% Instructional Technology 1,397, , ,500 1,762, ,890, % 1.82% % Program 35.91% 11.05% 7.75% 45.29% 0.00% 0.00% 0.00% 0.00% % Object 1.04% 0.88% 1.72% 19.64% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.65% 0.20% 0.14% 0.82% 0.00% 0.00% 0.00% 0.00% Finance Section 69

78 GENERAL FUND EXPENDITURES Summary by Program and by Object Salaries Employee Benefits Purchased Services Supplies and Materials Capital Outlay Debt Service Insurance Transfers Total % of Budget % of Budget Board Of Education 51,979 18, ,500 12, , % 0.25% % Program 9.78% 3.57% 84.39% 2.26% 0.00% 0.00% 0.00% 0.00% % Object 0.04% 0.04% 2.56% 0.13% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.02% 0.01% 0.21% 0.01% 0.00% 0.00% 0.00% 0.00% District Administration 459, ,344 6,000 2, , % 0.28% % Program 76.37% 22.31% 1.00% 0.33% 0.00% 0.00% 0.00% 0.00% % Object 0.34% 0.27% 0.03% 0.02% 0.00% 0.00% 0.00% 0.00% 0.21% 0.06% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget School Administration 9,921,696 3,311,560 48,491 9, ,291, % 6.20% % Program 74.65% 24.92% 0.36% 0.07% 0.00% 0.00% 0.00% 0.00% % Object 7.36% 6.75% 0.28% 0.10% 0.00% 0.00% 0.00% 0.00% % Total Budget 4.63% 1.55% 0.02% 0.00% 0.00% 0.00% 0.00% 0.00% Business Administration 1,327, , , , , ,366, % 1.10% % Program 56.10% 19.52% 7.31% 4.39% 0.00% 0.00% 12.68% 0.00% % Object 0.98% 0.94% 0.99% 1.16% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.62% 0.22% 0.08% 0.05% 0.00% 0.00% 0.14% 0.00% Central Services 493, ,882 44,000 22, , % 0.38% % Program 60.88% 30.97% 5.43% 2.72% 0.00% 0.00% 0.00% 0.00% % Object 0.37% 0.51% 0.25% 0.25% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.23% 0.12% 0.02% 0.01% 0.00% 0.00% 0.00% 0.00% Administrative Tech Support 363, ,445 20, , , % 0.40% % Program 42.30% 13.53% 2.34% 41.83% 0.00% 0.00% 0.00% 0.00% % Object 0.27% 0.24% 0.11% 4.01% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.17% 0.05% 0.01% 0.17% 0.00% 0.00% 0.00% 0.00% Buildings Care 5,968,708 2,931,998 4,709, , , ,279, % 6.66% % Program 41.80% 20.53% 32.98% 2.24% 0.00% 0.00% 2.45% 0.00% % Object 4.43% 5.98% 26.86% 3.57% 0.00% 0.00% 0.00% 0.00% % Total Budget 2.78% 1.37% 2.20% 0.15% 0.00% 0.00% 0.16% 0.00% Maintenance- Buildings Non- Student Occupied , , % 0.00% % Program 0.00% 0.00% % 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 0.00% 0.06% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Maintenance- Buildings 2,491,733 1,008, , ,881 40, ,189, % 2.42% % Program 48.02% 19.43% 17.04% 14.74% 0.77% 0.00% 0.00% 0.00% % Object 1.85% 2.06% 5.04% 8.52% 13.79% 0.00% 0.00% 0.00% % Total Budget 1.16% 0.47% 0.41% 0.36% 0.02% 0.00% 0.00% 0.00% Maintenance- Grounds 641, , , , ,355, % 0.63% % Program 47.34% 22.11% 13.72% 16.84% 0.00% 0.00% 0.00% 0.00% % Object 0.48% 0.61% 1.06% 2.54% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.30% 0.14% 0.09% 0.11% 0.00% 0.00% 0.00% 0.00% Security 365, , ,165 17, , % 0.30% % Program 56.88% 23.17% 17.16% 2.79% 0.00% 0.00% 0.00% 0.00% % Object 0.27% 0.30% 0.63% 0.20% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.17% 0.07% 0.05% 0.01% 0.00% 0.00% 0.00% 0.00% School 151,736 56,016 8,151,257 18, ,377, % 3.91% % Program 1.81% 0.67% 97.30% 0.22% 0.00% 0.00% 0.00% 0.00% % Object 0.11% 0.11% 46.49% 0.21% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.07% 0.03% 3.80% 0.01% 0.00% 0.00% 0.00% 0.00% Activity Transportation , , % 0.28% % Program 0.00% 0.00% % 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 0.00% 3.39% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.28% 0.00% 0.00% 0.00% 0.00% 0.00% Food Services 0 265, , % 0.12% % Program 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 0.54% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.12% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Community Services 109,673 37, ,980 2, , % 0.13% % Program 39.02% 13.50% 46.60% 0.89% 0.00% 0.00% 0.00% 0.00% % Object 0.08% 0.08% 0.75% 0.03% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.05% 0.02% 0.06% 0.00% 0.00% 0.00% 0.00% 0.00% Finance Section 70

79 GENERAL FUND EXPENDITURES Summary by Program and by Object Salaries Employee Benefits Purchased Services Supplies and Materials Capital Outlay Debt Service Insurance Transfers Total % of Budget % of Budget Capital Assets , , % 0.12% % Program 0.00% 0.00% 0.00% 0.00% % 0.00% 0.00% 0.00% % Object 0.00% 0.00% 0.00% 0.00% 86.21% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.12% 0.00% 0.00% 0.00% % Total Budget Capital Assets Non- Student % 0.00% % Program 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Debt Service % 0.00% % Program 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Transfers ,000,000 3,000, % 1.40% % Program 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % % Object 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.40% Total Budget by $134,844,490 $49,025,813 $17,534,855 $8,973,657 $290,000 $0 $650,000 $3,000,000 $214,318, % % % of Total Budget 62.92% 22.88% 8.18% 4.19% 0.14% 0.00% 0.30% 1.40% % Finance Section 71

80 GENERAL FUND EXPENDITURES School Supply Allocations Enrollment 11/2015 School Name Elementary Schools School Enrollment Basic Allocation In-Service Special Ed Chargeable Supplies School Lunch Total Allocation Tech Supplies Custodial Supplies Library Materials Athletic Allotment Grand Total Adams 347 $13,360 $ 1,094 $ 960 $ 3,123 $ 672 $ 19,209 $ 1,935 $ 2,119 $ 3,242 $ - $ 26,505 Amity ,485 1,620 2,250 5,490 2,205 35,050 3,250 3,327 4,672 - $ 46,299 Collister 249 9, , ,809 1,445 1,159 2,681 - $ 19,094 Cynthia Mann ,631 1,212 2,040 3,654 2,457 24,994 2,230 3,024 3,599 - $ 33,847 Garfield ,476 1,152 2,010 3,384 Title I 21,022 2,080 3,316 3,424 - $ 29,842 Grace Jordan ,559 1,468 1,650 4,806 Title I 28,483 2,870 3,444 4,193 - $ 38,990 Hawthorne , ,680 2,619 Title I 16,485 1,655 2,097 3,243 - $ 23,480 Hidden Springs ,284 1, , ,956 2,055 2,278 - $ 24,289 Highlands ,244 1, , ,070 1,920 2,090 3,170 - $ 25,250 Hillcrest ,130 1,134 1,860 3,303 Title I 20,427 2,035 1,935 3,304 - $ 27,701 Horizon ,255 1,660 3,120 5,670 Title I 34,705 3,350 4,101 4,842 - $ 46,998 Jefferson , ,470 2,403 Title I 15,087 1,535 3,175 2,770 - $ 22,567 Koelsch ,786 1,272 1,860 3,924 Title I 23,842 2,380 2,583 3,715 - $ 32,520 Liberty ,521 1,466 1,920 4,797 1,596 30,300 2,865 2,914 4,243 - $ 40,322 Longfellow ,668 1, , ,623 1,975 1,650 3,209 - $ 26,457 Lowell ,399 1,148 1,140 3,366 2,310 22,363 2,070 2,298 3,357 - $ 30,088 Madison ECD 46 1, , , $ 5,761 Maple Grove ,404 1,408 1,770 4,536 1,932 29,050 2,720 2,409 4,078 - $ 38,257 Monroe ,551 1, ,934 1,827 19,114 1,830 1,742 3,055 - $ 25,741 Morley Nelson ,098 1,496 2,460 4,932 Title I 29,986 2,940 4,320 4,309 - $ 41,555 Mountain View ,091 1,132 1,260 3,294 Title I 19,777 2,030 1,818 3,324 - $ 26,949 Owyhee , ,140 2,385 Title I 14,658 1,525 2,052 2,763 - $ 20,998 Pierce Park ,014 1, ,276 2,142 21,460 2,020 2,294 3,341 - $ 29,115 Riverside ,526 1,726 2,370 5,967 1,533 37,122 3,515 4,212 4,991 - $ 49,840 Roosevelt ,859 1, , ,373 1,870 1,838 3,126 - $ 25,207 Shadow Hills ,370 1,614 2,580 5,463 3,003 36,030 3,235 3,758 4,768 - $ 47,791 Trail Wind ,912 1,798 1,860 6,291 1,134 37,995 3,695 3,601 5,139 - $ 50,430 TVMSC - - $ - Valley View ,325 1,300 1,650 4,050 Title I 24,325 2,450 2,464 3,764 - $ 33,003 Washington ,051 1,026 1,110 2, ,655 1,765 2,013 3,070 - $ 24,503 White Pine ,712 1,424 1,860 4,608 2,100 29,704 2,760 2,572 4,112 - $ 39,148 Whitney ,754 1,582 2,130 5,319 Title I 31,785 3,155 4,397 4,617 - $ 43,954 Whittier ,711 1,372 2,010 4,374 Title I 26,467 2,630 2,645 3,825 - $ 35,567 W.H. Taft ,513 1,050 1,830 2,925 Title I 18,318 1,825 3,254 3,258 - $ 26,655 Elementary - 32, Pre-School - 1, Specialty - 1 Totals 13,889 $ 534,734 $ 40,978 $ 52,890 $ 125,001 $ 25,998 $ 779,601 $ 76,045 $ 87,873 $ 115,204 $ - $ 1,058,723 Secondary Schools East Junior 638 $29,986 $1,676 $2,370 - $1,995 $36,027 $3,390 $4,601 $5,158 $4,000 $ 53,176 Fairmont Junior ,211 2,026 3,030-6,384 49,651 4,265 5,345 6,046 4,000 $ 69,307 Hillside Junior ,905 1,630 2,220-3,738 36,493 3,275 4,955 5,038 4,000 $ 53,761 Les Bois Junior ,584 1,744 1,650-1,701 36,679 3,560 3,629 5,308 4,000 $ 53,176 North Junior ,206 2,196 2,130-2,709 49,241 4,690 5,137 6,658 4,000 $ 69,726 Riverglen Junior ,908 1,928 2,430-2,961 43,227 4,020 4,808 5,860 4,000 $ 61,915 South Junior ,328 1,648 2,520-5,292 38,788 3,320 4,661 4,972 4,000 $ 55,741 West Junior ,394 2,204 2,820-3,570 50,988 4,710 6,604 6,682 4,000 $ 72,984 Jr. High Schools - 8 Totals 5,926 $ 278,522 $ 15,052 $ 19,170 $ - $ 28,350 $ 341,094 $ 31,230 $ 39,740 $ 45,722 $ 32,000 $ 489,786 Boise Senior 1,566 73,602 3,532 2,820-4,851 84,805 8,030 10,050 12,173 20,000 $ 135,058 Borah Senior 1,517 71,299 3,434 3,810-8,505 87,048 7,785 12,801 10,726 20,000 $ 138,360 Capital Senior 1,321 62,087 3,042 3,600-5,985 74,714 6,805 7,365 9,160 20,000 $ 118,044 Timberline Senior 1,128 53,016 2,656 2,610-2,226 60,508 5,840 9,862 7,996 20,000 $ 104,206 Frank Church Senior ,027 1,082 2,700 - Title I 19,809 1,905 6,811 6,100 - $ 34,625 Sr. High Schools - 5 Totals 5,873 $ 276,031 $ 13,746 $ 15,540 $ - $ 21,567 $ 326,884 $ 30,365 $ 46,889 $ 46,155 $ 80,000 $ 530,293 All Total 25,688 1,089,287 69,776 87, ,001 75,915 1,447, , , , ,000 2,078,802 Schools are allocated money for supplies, equipment, field trips and professional development based on fall enrollment, number of special education students and the free and reduced lunch populations. Title I schools are not eligible to receive the free and reduced allotment since they already receive federal funds for their schools. Budget Officers for each school determine how the money should be budgeted within their own school buildings. Enrollment totals do not include all Special Programs, i.e. Professional Tech., and Dual Enrolled Finance Section 72

81 SPECIAL REVENUE, DEBT SERVICE and CAPITAL FUNDS The following schedule shows the District s total budgeted special revenue, debt service and capital project fund revenues for the current year. Budget Budget Amount of Change Percent of Change Revenues Local Revenue $17,154,490 $17,348,992 $194, % State Revenue 3,839,753 4,252, , % Federal Revenue 19,929,284 21,603,470 1,674, % Other Sources 3,000,000 3,000, % Use of Fund Balance 2,161,881 5,145,823 2,983, % Total Revenues $46,085,408 $51,350,348 $5,264, % Percent of Total All Other Funds Revenue Budget Federal Revenue 42.07% Other Sources 5.84% Use of Fund Balance 10.02% State Revenue 8.28% Local Revenue 33.79% Finance Section 73

82 SPECIAL REVENUE, DEBT SERVICE and CAPITAL FUNDS The following schedule shows the District s total budgeted special revenue, debt service and capital project fund expenditures for the current year. Budget Budget Amount of Change Percent of Change Expenditures Salaries $13,328,120 $14,137,533 $809, % Benefits 5,206,058 5,738, , % Purchased Services 1,336,313 1,156, , % Supplies & Materials 6,512,690 7,552,647 1,039, % Capital Outlay 6,500,000 9,456,734 2,956, % Debt Retirement 11,100,613 10,992, , % Insurance & Judgments 2,300 2, % Transfers 310, ,530 6, % Unappropriated Fund Balance 1,788,772 1,996, , % Total Expenditures $46,085,408 $51,350,348 $5,264, % Percent of Total All Other Fund Expenditures Budget Capital Outlay 8.73% Purchased Services 3.24% Supplies & Materials 14.71% Debt Retirement 21.41% Benefits 11.18% Transfers 0.62% Salaries 27.53% Unappropriated Fund Balance 3.89% Finance Section 74

83 SPECIAL REVENUE FUNDS Special revenue funds are used to account for specific local, state, or federal revenues that are restricted by law or regulated as to the type of expenditures allowed. An actual budget is presented for those special revenue funds which are controlled by the District within broad guidelines. However, for a number of funds that are controlled by grant application documents prescribed by a state or federal agency, only an estimate of the funding to be provided is available at this time. The specific budget categories for these funds will be determined in accordance with grant provisions or specific laws or regulations in conjunction with the state or federal agency providing the funds. Grants from state and federal agencies may be subject to compliance reviews by the state or federal agency. In addition, these grants are subject to review by the external auditors in accordance with the Uniform Single Audit Act. FEDERAL FOREST FUND (220) A separate Federal Forest Fund is required to account for revenues by the Secure Rural Schools and Community Self Determination Act (also known as the Craig-Wyden Bill). The federal government appropriates dollars to States where federal forest funds used to be generated for the sale of timber on federal lands. These funds may be expended for the purchase of school sites or the construction and remodeling of school buildings. The District has approximately $307,000 available in this fund for capital construction. Total Estimated Revenues Fund Balance Ending Actual Actual Actual Budget Budget Change % Change $19,155 $12,917 $18,163 $20,000 $24,000 $4, % $256,075 $268,992 $287,155 $307,155 $331,155 BEFORE AND AFTER SCHOOL CARE - JUST FOR KIDS FUND (231) The District offers a year round before and after school child care program. The District operates 12 school age programs at various elementary schools and serves approximately 766 students. The program is designed to be self-supporting through user fees. The District has also established 1 preschool program at Trail Wind with approximately 39 preschool students enrolled. The school year tuition rates will increase by 2% Revenues Actual Actual Actual Budget Budget Change % Change Student Fees $1,896,483 $2,109,922 $2,082,981 $2,203,370 $2,008,832 -$194, % Interest Income % Revenue from Federal Sources % Use of Fund Balance % Total Estimated Revenues $1,897,345 $2,110,409 $2,083,666 $2,204,090 $2,009,670 -$194, % Expenditures Salaries $1,055,538 $1,187,906 $1,151,849 $1,146,793 $1,197,369 $50, % Employee Benefits 358, , , , ,599 48, % Purchased Services 48,196 41,079 85, ,269 70,668-78, % Supplies 214, , , , ,900-2, % Indirect Costs 41,940 46,852 45,698 46,271 42,185-4, % Capital Asset Program % Total Estimated Expenditure $1,719,540 $1,920,932 $1,873,635 $1,990,434 $2,003,721 $13, % Fund Balance Ending Program Analysis/Trends $1,230,676 $1,420,153 $1,630,184 $1,843,840 $1,849,789 The amount budgeted for purchased services has increased because the program plans to pay for remodeling at three sites for this upcoming year. Finance Section 75

84 SPECIAL REVENUE FUNDS 2020 STRATEGIC PLAN FUND (235) In October 2000, the Board of Trustees established a fund to assist with the implementation of the District's Strategic Plan. The initial contribution to this fund was $907,875. During the school year, funds will be used to assist in implementing the facilities master plan. This fund had $397,871 as of July 1, Revenues Actual Actual Actual Budget Budget Change % Change Transfer from General Fund $0 $0 $0 $0 $0 $0 0.00% Use of Fund Balance , ,000 75, % Total Estimated Revenues $0 $0 $0 $50,000 $125,000 $75, % Expenditures Salaries $0 $0 $0 $0 $0 $0 0.00% Employee Benefits % Purchased Services 64, , ,000 75, % Supplies % Total Estimated Expenditures Fund Balance Ending $64,462 $902 $0 $50,000 $125,000 $75, % $398,773 $397,871 $397,871 $347,871 $222,871 MEDICAID FUND (236) This fund was established to account for monies associated with billing the State of Idaho for Medicaid services. The District requires that the first $400,000 of billings be receipted in the general fund. Any amounts above this minimum are recorded in the Medicaid fund to support billing costs, and provide additional staff and resources to the special education program. This fund covers the cost of three Medicaid billing clerks, two special education assistants and a portion of a speech language pathologist. This fund also pays for contracted nursing services Revenues Actual Actual Actual Budget Budget Change % Change Medicaid Billings $248,066 $34,741 $267,881 $200,000 $250,000 $50, % Use of Fund Balance % Total Estimated Revenues $248,066 $34,741 $267,881 $200,000 $250,000 $50, % Expenditures Salaries $204,265 $199,927 $137,446 $133,841 $158,530 $24, % Employee Benefits 68,433 72,935 54,242 58,040 47,559-10, % Purchased Services 66,852 63, ,044 65, ,000 35, % Supplies 20,835 19,739 20,187 25,000 25, % Total Estimated Expenditures $360,385 $356,273 $330,919 $281,881 $331,089 $49, % Fund Balance Ending Program Analysis/Trends $1,734,613 $1,413,081 $1,350,043 $1,268,162 $1,187,073 The amount budgeted for purchased services has increased because the program costs associated with contracted nursing has increased. Finance Section 76

85 SPECIAL REVENUE FUNDS GENERAL LOCAL GRANTS FUND (238) This fund is established to manage small local grants received by the District. The school year budget includes grants from City of Boise for homeless prevention ($35,000) and the partnership for the preschools offered at Whitney and Hawthorne Elementary Schools ($262,000), Idaho Drug Prevention Office ($15,722) and special local foundations ($10,000). Grants are usually managed by the school that was awarded the grant Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $23,770 $20,428 $62,374 $13,500 $324,722 $311, % Expenditures Salaries $13,611 $7,446 $11,337 $10,000 $111,847 $101, % Employee Benefits 2,697 2,141 2,037 2,100 40,153 38, % Purchased Services 1, , ,000 5, % Supplies 5,440 10,251 32,156 1, , , % Indirect Costs , ,620 2, % Total Estimated Expenditures $23,770 $20,428 $62,374 $13,500 $324,722 $311, % Program Analysis/Trends The changes in this fund are directly related to the new partnership with the City of Boise and the United Way to fund the pilot preschools at Whitney and Hawthorne. DRIVER EDUCATION FUND (241) The District provides Driver Education programs throughout the year. The summer program has approximately 300 students. The fall thru spring programs will have approximately 355 students. Each student enrolled in the program must complete 30 hours of classroom instruction, 6 hours of actual driving and 11 hours of observation. The District is running two sessions at one site during the summer of The District runs eighteen classes at six sites from September thru May and twelve classes in the summer. These classes are operated at four high schools and two junior high schools. The State of Idaho provides up to $150 per student in funding for this program. The remaining costs are covered by fees charged to the students. The District currently charges $220 per student. The per student fee will remain the same in the fall This program is fully funded by user fees and state reimbursement Revenues Actual Actual Actual Budget Budget Change % Change State Assistance $90,438 $72,500 $78,875 $83,750 $98,250 $14, % Student Fees 154, , , , ,100-3, % Sale of Assets 2,822 3, % Total Estimated Revenues $247,590 $231,977 $225,604 $231,150 $242,350 $11, % Secondary Programs Expenditures Salaries $144,258 $135,657 $130,544 $130,810 $129,969 -$ % Employee Benefits 21,329 16,470 15,264 27,194 27, % Purchased Services 5,028 3,232 1,878 2,288 2, % Supplies 48,629 27,046 28,196 23,260 31,800 8, % Capital Outlay % Insurance 4,760 5,420 5,461 2,300 2, % Instructional Support Programs Expenditures Salaries 27,110 43,465 37,857 36,652 38,394 1, % Employee Benefits 3,580 4,893 4,832 7,620 7, % Purchased Services 0 3,161 2, % Supplies 2, ,000 1, % Total Estimated Expenditures $257,513 $239,344 $226,545 $231,124 $242,189 $11, % Fund Balance Ending $25,951 $18,584 $17,643 $17,669 $17,830 Program Analysis/Trends The amount budgeted for State Assistance has increased because the State increased the reimbursement by $25.00 per student. Finance Section 77

86 SPECIAL REVENUE FUNDS LIMITED ENGLISH PROFICIENT FUND (244) The State is providing funds to support the Limited English Proficiency (LEP) program. The grant award is based on the number of Limited English Proficient students identified in the District times $250. The District reported approximately 1,832 LEP students to the State Department of Education in April The prior year count was 1,848. The District uses these funds to pay for salaries and benefits for 2 certified teachers and 6.7 tutors and interpreters to assist in the LEP programs. State Foundation Grants Total Estimated Revenues Actual Actual Actual Budget Budget Change % Change $620,701 $723,144 $1,012,061 $462,000 $458,000 -$4, % Expenditures Salaries $314,387 $439,332 $506,656 $288,678 $280,534 -$8, % Employee Benefits 108, , , , ,548 17, % Purchased Services 150, , , ,000 12, % Supplies 38,992 14,007 91,944 61,763 35,048-26, % Indirect Costs 8,615 8,305 6,121 5,931 6, % Total Estimated Expenditures $620,701 $723,144 $1,012,061 $462,000 $458,000 -$4, % GIFTED AND TALENTED FUND (244) Of the funds appropriated in Section 3 of this act, $1,000,000 shall be distributed by the Superintendent of Public Instruction for professional training and screening for gifted and talented students and instructors. Funding will be distributed based on a formula prescribed by the Superintendent of Public Instruction that includes a base amount and an amount based on the number of identified gifted and talented students. Budget $3,000 per school district or charter school, plus $28 per identified gifted / talented student, limited to 6% of total enrollment. Boise School District has 619 qualifying students based on Spring 2016 enrollment. State Foundation Grants Total Estimated Revenues Actual Actual Actual Budget Budget Change % Change $0 $0 $0 $0 $20,332 $20,332 #DIV/0! Expenditures Salaries $0 $0 $0 $0 $0 $0 0.00% Employee Benefits % Purchased Services ,332 20, % Supplies % Indirect Costs % Total Estimated Expenditures $0 $0 $0 $0 $20,332 $0 0.00% Finance Section 78

87 SPECIAL REVENUE FUNDS PUBLIC SCHOOL TECHNOLOGY FUND (245) The Idaho legislature passed school reform legislation that appropriates money to school Districts to be used on classroom technology. Districts were instructed to budget $50 per average daily attendance (ADA) for next year and a base grant of $20,000. It is estimated the District will receive around $1,240,000 to be spent on technology that assists teachers in the effective and efficient delivery of instruction. In addition to the technology equipment and infrastructure allocation, Districts have also been awarded funds to assist in the support of a District-wide instructional management system (IMS). District's were instructed to budget $ per mid-term support unit. The district anticipates receiving $246,400 to assist in the payment of IMS software Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $1,774,963 $1,709,838 $667,073 $1,124,700 $1,486,400 $361, % Expenditures Salaries $257,381 $222,764 $0 $0 $0 $0 0.00% Employee Benefits 59,427 39, % Purchased Services 35,382 21,630 24, % Supplies 1,422,773 1,425, ,321 1,124,700 1,486, , % Capital Assets % Total Estimated Expenditures $1,774,963 $1,709,838 $667,073 $1,124,700 $1,486,400 $361, % Program Analysis/Trends The amount budgeted for supplies is more this year because of increased State appropriations earmarked for technology. STATE TOBACCO TAX FUND (246) The Idaho Legislature assessed a tax on tobacco products and allocated a portion of the funds from this tax to be used to provide education for the prevention of tobacco use. This funding has been in place since During the 2010 legislative session, the legislature did not earmark this tax to be used for prevention programs, however Districts could use discretionary funds if they wanted to continue the program. The Legislature returned 100% of these funds back to Districts as of to use for substance abuse prevention and safety and security needs. The District utilizes these funds to pay for 2 counselors and purchase safety services and equipment for schools Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $205,556 $0 $153,216 $316,600 $314,000 -$2, % Expenditures Salaries $156,008 $0 $53,317 $121,000 $123,200 $2, % Employee Benefits 49, ,092 37,600 33,600-4, % Purchased Services , % Supplies , , , % Indirect Costs % Total Estimated Expenditures Program Analysis/Trends $205,556 $0 $153,216 $316,600 $314,000 -$2, % The amount budgted in this program is increased 100% because the State appropriated more money for safety and drug counseling. Finance Section 79

88 SPECIAL REVENUE FUNDS TITLE I-A ESEA IMPROVING BASIC PROGRAMS FUND (251) Title I-A provides financial assistance to the District to meet the academic needs of educationally disadvantaged children in targeted schools. Included with these funds is an obligation to provide services to private schools located within the District. The District allocates Title I dollars to private schools which have a socio-economic status of 50% or more low income students to use on school-wide projects. Currently fifteen schools will qualify for Title I funding in The funded schools use the money to hire tutors and certified teachers to assist students in areas of reading and mathematics. The Federal Government determines the allocation to the District based on census poverty data. Allocations to the schools are based on the % of students reported as part of the Community Eligibility Program (CEP). The District has some flexibility to determine the poverty parameters for schools to qualify for school allocations Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $5,785,671 $5,127,233 $4,595,010 $4,846,080 $4,825,610 -$20, % Expenditures Salaries $3,407,364 $2,884,608 $2,798,024 $3,246,874 $3,172,696 -$74, % Employee Benefits 1,148,729 1,177,504 1,077,826 1,066,138 1,230, , % Purchased Services 240, , , , ,000-95, % Supplies 902, , , , ,000-25, % Indirect Costs 86,496 76,491 57,198 62,998 72,384 9, % Total Estimated Expenditures $5,785,671 $5,127,233 $4,595,010 $4,846,080 $4,825,610 -$20, % TITLE I-D ESEA NEGLECTED AND DELINQUENT CHILDREN FUND (253) The Neglected and Delinquent grant is a sub-grant of the Title I-D ESEA project in the District. This grant is used to supplement the instructional activities at the Ada County Juvenile Detention Center (JDC) and the Victory Academy. Adjudicated and delinquent youth are provided educational opportunities as they complete their court ordered sentence. The District uses these funds to pay for a.30 FTE certified teacher at the JDC and a portion of a social worker at the Victory Academy. The award is based on the number of juveniles housed in the JDC and the number of students served at Victory Academy. FY award amounts are not available as of 5/0/ Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $102,546 $142,064 $183,339 $150,000 $137,584 -$12, % Expenditures Salaries $62,432 $86,894 $112,306 $80,000 $89,799 $9, % Employee Benefits 20,171 34,465 53,721 35,000 23,118-11, % Purchased Services 7,900 7,994 9,979 10,000 5,000-5, % Supplies 10,491 10,517 5,019 22,600 17,600-5, % Indirect Costs 1,552 2,194 2,314 2,400 2, % Total Estimated Expenditures $102,546 $142,064 $183,339 $150,000 $137,584 -$12, % Finance Section 80

89 SPECIAL REVENUE FUNDS TITLE VI-B FUND (257) Title VI-B funds are provided under the Individuals with Disabilities Education Act (IDEA). These funds are to be used to supplement state and local funds for the education of students with disabilities. In order to continue to receive these funds, the District must demonstrate that it has maintained or increased the state and local funding for the education of students with disabilities each year. These are federal funds administered by the State Department of Education in accordance with federal regulations. Each year the District reports the number of eligible students to the State Department of Education. In November 2015, the District reported 2,905 special education students that qualify for Title VI-B funding. The District uses these funds to pay for approximately 99 special education assistants, 21 certified teachers, 2 clerical positions, 3 consulting teachers, and 3.5 special education supervisors. The District also budgets for supplies, purchased services and software contracts. Revenues Carryover Revenues Total Estimated Revenues Actual Actual Actual Budget Budget Change % Change $4,862,741 $4,607,168 $4,881,704 $4,767,629 $4,852,668 $85, % , , , % $4,862,741 $4,607,168 $4,881,704 $5,124,116 $5,839,387 $715, % Expenditures Salaries $3,224,934 $2,954,724 $3,160,802 $3,233,344 $3,751,915 $518, % Employee Benefits 1,405,504 1,408,989 1,505,231 1,625,107 1,785, , % Purchased Services 124, , , , ,678-13, % Supplies 33,202 43,889 39,125 10,000 37,530 27, % Indirect Costs 74,984 70,957 62,046 61,979 84,000 22, % Capital Assets % Total Estimated Expenditures $4,862,741 $4,607,168 $4,881,704 $5,124,116 $5,839,387 $715, % TITLE VI-B PRESCHOOL FUND (258) Title VI-B Preschool funds are provided under the Individuals with Disabilities Education Act (IDEA). These funds are to be used to supplement state and local funds for the education of three-to-five year olds with disabilities. In order to continue to receive these funds, the District must demonstrate that it has maintained or increased the state and local funding for the education of preschool students with disabilities each year. These are federal funds administered by the State Department of Education in accordance with federal regulations. The District uses these funds to pay for 8.5 special education assistants Actual Actual Actual Budget Budget Change % Change Revenues $169,561 $250,596 $237,675 $207,803 $215,155 $7, % Carryover Revenues ,932 51,628 14, % Total Estimated Revenues $169,561 $250,596 $237,675 $244,735 $266,783 $22, % Expenditures Salaries $106,908 $164,872 $151,480 $141,044 $152,627 $11, % Employee Benefits 59,981 78,556 80,994 85,990 95,929 9, % Purchased Services 0 1, % Supplies 0 2,184 2,151 15,000 15, % Indirect Costs 2,672 3,944 3,050 2,701 3, % Total Estimated Expenditures $169,561 $250,596 $237,675 $244,735 $266,783 $22, % Finance Section 81

90 SPECIAL REVENUE FUNDS CARL PERKINS IIC VOCATIONAL EDUCATION FUND (263) The Carl Perkins Vocational Education funds are administered by the Idaho Division of Professional Technical Education in accordance with the Carl Perkins Act of The emphasis of the program is to provide funding to modernize and expand professional technical programs. This includes purchasing new equipment in the High School Pre-Engineering Program and updating of technology equipment in Junior High Schools. Funding from this grant funds stipends paid to teachers that work updating curriculum to meet the academic standards Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $282,162 $277,554 $268,979 $270,000 $300,461 $30, % Expenditures Salaries $122,177 $111,691 $72,904 $185,000 $18,503 -$166, % Employee Benefits 32,028 31,788 19,781 40,700 4,071-36, % Purchased Services 25,824 39,754 71,443 25,000 15,000-10, % Supplies 102,133 94, ,851 19, , , % Capital Assets % Total Estimated Expenditures $282,162 $277,554 $268,979 $270,000 $300,461 $30, % TITLE III-A ESEA LANGUAGE INSTRUCTION FOR LEP FUND (264) The Title III-A is a grant that is part of the "No Child Left Behind Act". The grant focus is on helping LEP students reach standards. The District will utilize these funds to pay for 5 full time tutors, 1 administrative assistant, interpreters and summer school expenditures. Each District's allocation is based on the previous year's LEP count, amount per student for is estimated to be $131 times 1,832 LEP students ($240,382). In addition to the normal Title III-A funding, the federal government also appropriates money to Districts that have a large influx of LEP students in a one year period. This funding is referred to as Emergency Immigrant Funding and is based on students that have been in the country for less than one year. The District reported 289 students for this funding. In the District must apply for these monies as a competitive grant. Revenues Carryover Revenues Total Estimated Revenues Actual Actual Actual Budget Budget Change % Change $279,896 $401,785 $174,510 $215,001 $240,382 $25, % % $279,896 $401,785 $174,510 $215,001 $240,382 $25, % Expenditures Salaries $210,372 $259,048 $103,102 $125,059 $144,401 $19, % Employee Benefits 41,196 93,268 58,539 60,211 72,375 12, % Purchased Services 1,935 30,699 1,020 20,000 15,000-5, % Supplies 21,986 12,447 9,611 6,936 5,000-1, % Indirect Costs 4,407 6,323 2,238 2,795 3, % Total Estimated Expenditures $279,896 $401,785 $174,510 $215,001 $240,382 $25, % Program Analysis/Trends The amount budgted for purchased services has increased because additionl training has been budgeted for professional development. Finance Section 82

91 SPECIAL REVENUE FUNDS TITLE II-A IMPROVING TEACHER QUALITY FUND (272) The Title II-A Program Improvement is used in the District for: professional development for administrators, teachers and para-professional personnel. The Title II professional development activities will consist of the use of peer assistants and instructional coaches to improve instruction and professional development opportunities for teachers and administrators Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $1,377,773 $1,448,376 $529,178 $940,729 $923,537 -$17, % Expenditures Salaries $692,891 $758,700 $303,908 $557,936 $691,174 $133, % Employee Benefits 153, ,005 73, , ,185-21, % Purchased Services 441, ,634 77, ,000 61, , % Supplies 69,264 30,587 67,876 19,436 25,000 5, % Indirect Costs 20,965 20,448 6,754 12,229 17,043 4, % Total Estimated Expenditures $1,377,773 $1,448,374 $529,178 $940,729 $923,537 -$17, % HEALTH & WELFARE GRANTS FUND Prevention Specialist Grant/Mental Health Grant The Boise School District has entered into an agreement with Health & Welfare to provide social worker services to elementary aged students that meet guidelines established by the Department of Health & Welfare (H&W). This program is called the Prevention Specialist Grant. The District pays for 1.34 social workers assigned to this program. The District is required to contribute 67% of the costs of the program while H & W pays the remaining 33% Revenues Actual Actual Actual Budget Budget Change % Change Federal Sources $102,190 $111,747 $84,123 $84,123 $86,226 $2, % State Sources % Total Estimated Revenues $102,190 $111,747 $84,123 $84,123 $86,226 $2, % Expenditures Salaries $71,685 $83,664 $52,642 $61,300 $62,575 $1, % Employee Benefits 26,748 24,474 28,118 20,230 20, % Purchased Services 2,148 1,851 2,130 1,500 1, % Supplies % Indirect Costs 1,609 1,758 1,233 1,093 1, % Total Estimated Expenditures $102,190 $111,747 $84,123 $84,123 $86,226 $2, % Finance Section 83

92 SPECIAL REVENUE FUNDS GENERAL MISC. FEDERAL GRANTS FUND (289) This fund is established to account for miscellaneous Federal Grants. Many of the grants are small in nature and short-term. Examples of Federal Grants recorded in this fund include Library Grants ($5,000), Refugee Grants ($112,000), and Homeless Grants ($37,000). Various program managers request these special grants and they normally run for one to two years. These grants are issued for innovative proposals to improve how education is delivered or provide additional opportunities for students within the District Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $202,365 $179,817 $167,413 $165,000 $154,000 -$11, % Expenditures Salaries $118,721 $101,394 $83,932 $90,789 $87,000 -$3, % Employee Benefits 45,878 43,924 47,403 19,066 23,320 4, % Purchased Services 7,624 5,738 17, % Supplies 27,658 26,088 16,769 53,000 41,445-11, % Capital Outlay % Indirect Costs 2,484 2,673 2,064 2,145 2, % Total Estimated Expenditures $202,365 $179,817 $167,413 $165,000 $154,000 -$11, % FOOD SERVICES FUND (290) The food services program is administered by the State Department of Education in accordance with federal regulations. The program provides lunches and breakfasts for students in the District. All lunch meals provided are subsidized at 37 cents by the United States Department of Agriculture (USDA). If students meet specified income guidelines, they may receive meals at free or at reduced rates. The USDA will reimburse $2.75 for each reduced lunch served and $3.15 for a free lunch served. Reimbursement for meals served is based on federal regulations; the amount students are charged for lunches is set by the Board of Trustees. The program is self-supporting except for the cost of Social Security taxes paid from the General Fund. Idaho Code requires the District to pay this amount to comply with federal regulations specifying a certain contribution of local funds. School lunch prices are: Sr. High $2.90, Jr. High $2.80, Elementary $2.30 and breakfast prices are $1.60 for secondary and $1.35 for elementary. The District serves approximately 21,000 meals per day or 3,800,000 meals annually Revenues Actual Actual Actual Budget Budget Change % Change Earnings on Investments $5,065 $3,490 $4,903 $4,000 $9,500 $5, % Sale of Meals 2,393,958 2,317,091 2,122,515 2,218,000 1,981, , % Local Other Revenue , Federal Reimbursement for Meals Served 6,443,444 6,649,291 7,140,458 7,327,500 8,155, , % Federal Cash in Lieu of Commodities Program 577, , , , ,000 90, % From Fund Balance % Total Estimated Revenues $9,420,068 $9,533,696 $9,919,680 $10,109,500 $10,796,000 $686, % Expenditures Salaries $3,496,646 $3,541,663 $3,626,212 $3,733,000 $3,927,000 $194, % Employee Benefits 1,235,788 1,347,367 1,418,805 1,425,000 1,588, , % Purchased Services 332, , , , ,500 32, % Supplies 4,571,440 4,277,335 4,197,038 4,487,000 4,814, , % Capital Outlay 28,754 11, % Indirect Costs 85,534 86,996 72, ,000 80,000-30, % Total Estimated Expenditures $9,751,119 $9,616,104 $9,680,943 $10,109,500 $10,796,000 $686, % Fund Balance Ending $2,869,252 $2,786,844 $3,025,581 $3,025,581 $3,025,581 Program Analysis/Trends Local revenue and federal reimbursements have changed as more schools are brought on as Community Eligible Programs. The District proposed to expand this supper sites from 3 to 7 sites. Finance Section 84

93 DEBT SERVICE FUND Outstanding Debt, Debt Capacity And Bond Ratings as of June 30, 2016 Refunding Series Refunding Series Payment Series 2006 Series A(R02) & 2012B(R06) 2014(R07) Total By Year Principal Interest Principal Interest Principal Interest Principal Interest Calendar Year ,480, , ,000 42,594 2,840, ,800 70, ,375 9,772, ,040,000 42,900 6,100,000 1,915,900 1,590, ,350 11,160, ,285,000 1,732, , ,750 9,310, ,535,000 1,481, , ,350 9,263, ,795,000 1,220, , ,350 9,262, ,070, , , ,950 9,264, ,355, , , ,050 9,267, ,955, ,750 1,005, ,450 7,501, ,268,250 Total $'s $ 4,480,000 $ 108,250 $ 2,035,000 $ 85,494 $ 48,935,000 $ 9,261,750 $ 11,310,000 $ 2,854,875 $ 79,070,369 District Debt Capacity - ID Code Standard & Poor's Rating Sept 2015 Full Market Value $20,600,806, , 2007, 2012A/2012B, & 2014 Legal Debt Margin 5% of Taxable Market Value 1,030,040,306 Rating AA Moody's Investment Service Less Debt Outstanding 6/30/16 66,760, , 2007, 2012A/2012B, & 2014 Remaining Debt Capacity $963,280,306 Rating Aa1 Idaho Code provides for a bond and interest obligation local property tax levy as is required to satisfy all maturing bond and bond interest obligations. Idaho Code A provides for the computation of the bond and interest property tax. This law allows Districts to certify up to 21 months of principal and interest payments after the District deducts for cash on hand and any subsidized interest payments as authorized under Idaho Code The District has structured the current debt to maintain a level tax rate of.0007 or 70 cents per $1,000 of taxable value. The rate is expected to remain at in Existing debt levels have not had an impact on current operations, nor does the District anticipate future debt levels to have an impact on operations. All debt service payments are made timely and no refunding has occurred to prevent paying on current debt. The District contracts with Milliman Actuarial Service to determine the Districts post-employment retiree medical benefit liability. As of June 30, 2016 the estimated net "other post employment benefit obligation" for the District is $7.3 million. The District's plan is considered to be unfunded since there are no assets and retiree benefits are paid annually on a cash basis. As of the most recent actuarial valuation the Actuarial Accrued Liability (AAL) and the unfunded actuarial accrued liability (UAAL) for benefits was $30.8 million. Finance Section 85

94 DEBT SERVICE FUND DEBT SERVICE FUND (310) This fund is used to account for resources to pay principal and interest on long-term debt. All revenues from tax levies for the liquidation of bonded indebtedness and all payments of principal and interest on the general obligation bonds are recorded in this fund. The District has five outstanding bonds; 2006 bonds, 2007 bonds, refunded 2012A, 2012B and 2014 refunding bond issues. The interest rates range from 2.00% to 4.5% Revenues Actual Actual Actual Budget Budget Change % Change Earnings on Investments $11,464 $6,172 $8,797 $10,000 $15,000 $5, % State Sources 282, , , , ,413-9, % Other Financing Sources/Transfers In 55,062, ,211, % Property Tax Revenues 9,472,759 10,008,427 11,115,997 12,311,000 12,900, , % Use of Fund Balance % Total Estimated Revenues $64,828,754 $10,367,299 $24,688,598 $12,673,703 $13,258,413 $584, % Expenditures Principal Payment $6,420,000 $6,790,000 $7,635,000 $8,155,000 $8,385,000 $230, % Interest Payments 3,839,489 3,702,889 3,182,491 2,940,613 2,602, , % Refunded Debt 55,057, ,207, % Paying Agent's Fees/Bond Issuance Costs 1, ,000 5, % Total Estimated Expenditures $65,318,355 $10,492,889 $24,024,745 $11,100,613 $10,992,094 -$108, % Fund Balance Ending Program Analysis/Trends $11,895,625 $11,770,035 $12,433,888 $14,006,979 $16,273,298 Starting in the State of Idaho replaced a portion of the personal property tax collections with state general fund revenue. Finance Section 86

95 CAPITAL PROJECTS FUND CAPITAL CONSTRUCTION AND PLANT FACILITY PROJECTS FUND (425) The projects funded from this fund use proceeds from the sale of property, the voter approved supplemental levy in the amount of $3 million annually, transfers from the general fund and the monies received from the State Lottery Commission. The District uses all these funds to meet District-wide facility needs. The District completed the voter approved facility master plan projects in The District has budgeted for the construction of a new Facility and Operations building that will house the maintenance, custodial, warehousing and food services personnel and activities. In addition to this project, the District has scheduled a number of maintenance projects throughout the District including flooring replacements, track improvements, window replacements, parking lot improvements and HVAC work throughout the District. The following projects allow the District to realize substantial operational and maintenance savings. Project Start Date Completion Date Funding Impact on General Fund Impact on Facility Maintenance Parking lot improvements at Maple Grove Elementary Jun-16 Sep-16 Plant Facility No impact on general fund. The maintenance will be less as continued repairs will not longer be necessary. Construction of a new facility and operations center to be located on Gowen road next to the District Transportation Facility. Construct warehouse and office space for maintenance, custodial, warehousing, food services and construction services The District expects to save on utilities as the new building will be built to The maintenance will be Aug-15 Dec-16 Plant Facility current efficiency standards. immaterial to the general District property will be fund. safely secured and organized for optimal use. Re-roof Maple Grove Elementary School May-16 Sep-16 Plant Facility Reduce energy and maintenance costs. The maintenance will be less as continued repairs will not longer be necessary. Upgrade irrigation systems at Mountain View Elementary May-16 Aug-16 Plant Facility Reduce energy costs. No impact on maintenance requirements. Finance Section 87

96 CAPITAL PROJECTS FUND PLANT AND FACILITY (FUND 425) The 1988 supplemental tax levy was passed to provide funds for acquiring, purchasing, and/or improving a school site or sites, remodeling or replacing any existing building, furnishing and equipping any building or buildings, including all lighting, ventilation and sanitation facilities and appliances necessary to maintaining and operating the buildings of the District. The taxes are received and recorded in the General Fund. In 1991, the Board of Trustees authorized an automatic transfer of the $3 million supplemental levy from the General Fund to the Plant Facility Fund. These funds are used for improving facilities within the District. Idaho Code specifies that no expenditure may be authorized from the Plant and Facility Fund unless the estimated cost of the project shall exceed $5,000. Projects include the construction of a new Facility and Operations building and compound and parking lot modifications will take place at Maple grove Elementary to improve safety. Roof replacement will occur at Maple Grove and a number of HVAC projects will occur throughout the District. In addition to these larger projects a number of maintenance projects will be completed including upgrades to irrigation systems, replacing carpets and painting Revenues Actual Actual Actual Budget Budget Change % Change Local Revenue $71,724 $31,795 $86,156 $15,000 $15,000 $0 0.00% State Lottery Proceeds 0 508,087 1,133,373 1,500,000 1,552,000 52, % Transfer From General Funds 3,500, ,419,000 3,000,000 3,000, % Sale of Assets 0 0 3,599, % From Prior Year Fund Balance % Total Estimated Revenues and Transfers $3,571,724 $539,882 $9,238,128 $4,515,000 $4,567,000 $52, % Expenditures General Maint. of Buildings and Equipment $173,347 $28,660 $54,718 $45,000 $50,000 $5, % Capital Asset Acquisition Program 5,351,936 3,640,367 2,015,975 6,500,000 9,456,734 2,956, % Total Estimated Expenditures $5,525,283 $3,669,027 $2,070,693 $6,545,000 $9,506,734 $2,961, % Fund Balance Ending $1,380,486 $2,126,797 $9,294,232 $7,264,232 $2,324,498 Program Analysis/Trends Capital expenditures are expected to increase as the construction continues on the new Facilities and Operations Compound. Finance Section 88

97 INFORMATIONAL SECTION FINANCIAL DEMOGRAPHICS ACHIEVEMENT DATA CERTIFIED/CLASSIFIED PERSONNEL DISTRICT PROFILE BOISE VALLEY SCHOOL DIRECTORY/ENROLLMENT SCHOOL YEAR CALENDAR GLOSSARY Hidden Life E. Hansen-Timberline

98 INFORMATION FINANCIAL Major Revenue Sources The District obtains funds from three principal sources: Local, State, and Federal. Of the District s total general fund revenue in fiscal year , $79,478,926 or 37 percent of revenue is derived from local sources, and $130,727,130 or 61 percent of revenue is derived from state and federal sources. The district utilized $3.74 million of excess fund balance to balance District's general fund. This was 1.75 percent of the total general fund budget. As part of the local revenue, the District will certify $3.75 million of the $14 million supplemental levy that was approved by the voters in March 2012; this is the final year of the temporary supplemental levy. In the previous year, local revenue accounted for 36 percent of the District s general fund budget. The District used excess fund balance to make up for the shortage in local and state revenues for Property Tax In accordance with Idaho law, ad valorem property taxes are certified to the Board of County Commissioners in September for each calendar year. The District uses the modified accrual basis of accounting for recording property taxes. As the values of property continue to increase from their decreased values during the recession, this has allowed the District to increase the amount that can be certified for the general maintenance and operation portion of the budget and reduce the amount requested for the supplemental levy. The maintenance and operation tax requested for the general fund is $4 million more than the amount certified in The Board will certify in September 2016, the approved supplemental levy in the amount of $3.75 million dollars which is the final year of this voter approved supplemental levy. The voters approved a temporary levy of $14 million annually or a total of $70 million over a five-year period. The money from this levy was specifically allocated to maintain lower class sizes and maintain quality programs. All monies expended from this levy were accounted for separately from other staff expenditures. The District only certified $38 million of the authorized $70 million thus saving the taxpayers $32 million over a five-year period. This was possible because of increased state support, increased market values and continued fiscal conservative budgeting. This certification is final year of the five-year levy. The Board continued to maintain a stable levy rate for the collection of taxes necessary to pay debt service obligations related to general obligation bonds sold for facility construction and maintenance. The amount to be certified for the Debt Service Fund will allow the levy rate to stay at 0.07 percent for Interest on Investments Interest is earned on funds the District invests. The State s Money Management Act states that the entity shall invest its funds based on these principles; 1) safety of principal; 2) need for liquidity and 3) yield on investments. The District has an investment policy that follows these three principles. The District primarily utilizes the State of Idaho investment pool to invest District proceeds, managed by the State Treasurer. The current investment market is at an all-time low for interest earnings. The District anticipates receiving around 0.8 percent from the State Investment Pool in The investment pool has continually invested in safe assets therefore reductions in investment market value have been minimal during this economic downturn. As rates rebound, the District will look for other investment options to increase earnings within the confines outlined in Idaho Code for investing activities. Other Local Revenues Other local revenue comes from five main sources: tuition charged to participants in special programs, rental of facilities, donations, miscellaneous grants, and Medicaid billings. The District receives tuition from students for summer school programs, night school program, and behind-the-wheel driver education programs. Tuition is also received from other Districts to allow their students to participate in specialized programs offered within our District. Other local revenues include fees for community education, Just for Kids childcare tuition, and full day kindergarten tuition. Information Section 89

99 The District rents its facilities to many organizations, including charging building costs associated with the partnership with the City of Boise for the community recreation centers located in three of the District s elementary schools. These organizations are charged rent according to the District s rental policy. The District also receives money from the Department of Health and Welfare for eligible services provided to students that qualify for Medicaid. Federal Revenues All federal revenues received are from grants and entitlements. The District receives grants and entitlements for programs such as Title I - Improving the Academic Achievement of the Disadvantaged, Title VI-B Special Education, Applied Technology (Carl Perkins), Title II-Improving Teacher Quality, and various other grants. Title I, Food Service, and Special Education funds account for the largest portion of the federal revenue the District receives. Any portion of the grants or entitlements from programs not expended at the end of the fiscal year are unavailable, per accounting principles, to the next fiscal year or returned to the Federal Government. All grant entitlement funds are accounted for in the Special Revenue Funds of the District. The majority of the federal grants are on a reimbursable basis, meaning costs are incurred and then billed to the appropriate funding agency for reimbursement. Use of Fund Balance The District Policy requires that a minimum of 5.5 percent of expenditures budgeted be set aside for fund balance reserve. The fund balance is in excess of the 5.5 percent Board required contingency. In order to balance the FY budget, $3.74 million dollars of excess fund balance reserve is being used to balance the budget. The District received a one-time payment of $5.1 million in July, 2011 from the State of Idaho as part of an agreement when the State accepted federal stimulus dollars. The final $1 million dollars is being used to balance the current budget. Even with the use of the $3.74 million from fund balance, the District expects fund balance will still be more than the required fund balance reserve at 5.5 percent. In previous years, the Board of Trustees would transfer excess funds to the Plant Facility fund to use for capital construction or maintenance projects. Because of the uncertainty in the economy, our Board of Trustees determined that these funds should remain in the general fund to assist in meeting general fund obligations. As the economy continues to recover, the Board of Trustees is discussing if the District should resume this annual transfer to the Plant Facility Fund. Tax Levy Procedure Prior to the commencement of each fiscal year, the Board is required to prepare and adopt a budget. The District s tax levy is certified to the Board of County Commissioners in September. One-half of the certified tax levy is due and payable on December 20, with the other half due and payable on June 20 of the following calendar year. The County Treasurer disburses tax receipts to the District approximately one month after the statutory payable dates. Ad Valorem Property Tax Any tax levied for school purposes continues to be a lien on the property against which the tax is levied. The taxing districts determine the levies by certifying a lien on the property against which the tax is levied; also, the taxing districts determine the levies by certifying to the County Commissioners in dollars all bond, interest, and judgment obligations unlimited as to a rate or an amount. Maintenance and operation levies for the District are determined annually as part of the budget process. Information Section 90

100 However, Idaho Code limits the maximum amount that can be certified to times the prior tax year adjusted or actual market value. The following tables illustrate levies applied towards taxable value for the last seven school years. Ad Valorem Tax Levies Tax Year M & O Supplemental Tort/Judgment Bond Total Levy * *Estimated based on taxable market value -Source: Ada County Taxes Certified by District in Dollars Tax Year M & O Supplemental Tort $ Tax Repayments Bond Total Taxes $61,533,134 $10,708,000 $467,795 $(133,905) $10,464,978 $83,040, ,547,353 10,708, ,151-27,523 9,590,358 82,295, ,731,813 10,708, ,465-24,819 9,500,000 74,406, ,267,827 22,708, ,869-6,530 9,393,075 81,858, ,680,808 22,708, , ,991,340 81,871, ,505,148 17,208, , ,075,153 82,962, ,759,619 14,458, , ,823,222 85,230,824 * ,759,619 14,458, , ,900,000 90,249,227 Homeowner Exemption The Homeowner s Exemption provides a permanent exemption from ad valorem taxation for owner-occupied residential property in the amount of $94,745 or 50 percent of the market value for assessment purposes of residential improvements and land, whichever is the lesser amount. During the 2016 Legislative session, the legislature capped the amount of the homeowner s exemption to $100,000 and the exemption will no longer be indexed for inflation. The market value excluded from the District s tax base because of the homeowner s exemption in was $3.75 billion dollars. For FY it is estimated the homeowners exemption will be $4 billion dollars. *Estimated Value-Source: Ada County Information Section 91

101 Personal Property Exemption The 2013 Idaho legislature allowed business to exempt the first $100,000 of value of personal property from personal property tax. Businesses with locations in more than one county in Idaho can exempt up to $100,000 of the personal property value in each county in which the property is located. The taxes that were to be collected as of 2014 were replaced by the State of Idaho. In the case of the Boise District approximately $139 million was exempted from personal property tax and the State replaced the property tax by paying the District $818,500. This amount will remain the same for future years going forward. Valuation History The County Assessor annually assigns valuation of market value for assessment purposes to all taxable real and personal property within the County. The following table shows the history of total valuation for the District during the last seven years. Valuation History Tax Year Full Market Value September Taxable Market Value % of Change $20,936,342,465 $16,878,995, % ,424,446,271 14,754,396, % ,781,930,792 13,523,659, % ,368,731,211 13,323,511, % ,402,219,300 14,267,198, % ,243,526,360 15,800,150, % ,600,806,117 16,841,300, % ** ,248,870,606 18,258,000, % * ,693,848,018 18,623,160, % * ,147,724,978 18,995,623, % * ,610,679,478 19,375,535, % ** Proposed Budget- *-Estimated, Source: ID State Tax Commission The District and the surrounding area have seen significant increases in market value after a long period of decline. Many taxing districts to our west had experienced market value declines as high as 40 percent. The medium price of a home in Ada County as of May 2016 was $242,000 compared to May 2015 of $230,000. At the height of the housing boom in 2006, the average price of a home in Ada County was $232,900. Home prices are again rebounding quickly with estimates of anticipated growth for the next year to be near 12.3% for housing. The following table illustrates the tax collection record from Tax Collection Record (As of June 2016) Tax Year School Year Total Certified Levy* Total Collected to Date Percent Collected ,406,459 74,866, % ,858,241 81,751, % ,871,738 81,451, % ,962,962 82,928, % ,230,824 84,610, % Source: Ada County Auditor s Office- Includes adjustments, charges, late fees, and penalties Ad valorem taxes, including delinquent taxes and penalties, are collected by the Treasurers of Ada and Boise Counties and are remitted to the District during the month following collection. The taxes are due and payable in two equal installments, December 20 of the tax year, and June 20 of the following year. Tax collection percentages are cumulative through July Cumulative amounts include current taxes, cancellations, adjustments, refunds and delinquent taxes, late charges and interest. Information Section 92

102 Impact of Budget on Taxpayers The following table shows the property tax impact on the taxpayer in the Boise District. As previously discussed, the Homeowner s Exemption provides for a permanent exemption from ad valorem taxation for owner-occupied residential property. The current exemption is a maximum of $94,745 for the homeowner s primary residence. The following table and graph detail a historical of tax values. Property Tax Due on Value of $200,000 Home The District s tax base is expected to increase by approximately 8 percent Market Value of Home $200, $200, $200, $200, * $200,000 in Early indications are Homeowners Exemption 83,974 81,000 83,920 89,580 94,745 that the market values have Taxable Value 116, , , , ,255 increased throughout Ada County. Tax Rate Accessed Residential property tax burden in the Boise District is 58 percent of the Property Tax Due $708 $678 $604 $557 $526 total, while the commercial property tax burden is 42 percent. Property Tax Change $708 ($29) ($75) ($47) ($30) $710 The District s largest taxpayer, Micron, Inc. accounts for $660 approximately 2.04 percent of the $610 total tax base. Micron, Inc. has continued to recover from the $560 economic downturn, as they have $510 continued to increase profits and hire additional employees. $460 $ * Major Taxpayers Property Tax Due $708 $678 $604 $557 $526 The following is a list of the top ten * -Estimated September 2016 taxpayer accounts in the Boise School District as of February Top Taxpayers 2016 % of District's Taxpayer Type of Business Taxable Assessed Value Taxable Assessed Value Micron Technology Inc. Electronics Manufacturer $344,115, % Idaho Power Co. & Subs Electric Utility 152,011, % Boise Mall LLC Real Estate Holding 130,747, % MP Mask Tech Center LLC Electronics Manufacturer 101,274, % United Water Idaho Inc. Water Utility 84,394, % Qwest Corporation Telephone Utility 54,302, % WINCO Foods LLC Retail Grocery 40,188, % SCCP Boise LP Real Estate Holding 39,870, % GPT Properties Trust Real Estate Holding 39,112, % Franklin Town Plaza LLC Retail Businesses 38,831, % Top 10 Taxpayers 1,024,848, % All Other District Taxpayers 15,816,451, % Total District Taxpayers (Tax Year 2015) $16,841,300, % Source: Ada County Auditor s Office Information Section 93

103 Description of Major Taxpayer, Micron Technology, Incorporated Micron's corporate headquarters and first semiconductor manufacturing facility is located in Boise, Idaho. Beginning as a four-man semiconductor design company in 1978, Micron is now an international, multi-billion-dollar operation. Micron Technology, Inc., is the largest taxpayer for the Boise School District. The Micron Foundation also partners with BSD on numerous educational projects. The company provided a sponsoring donation of $1 million dollars in 2003 for the Treasure Valley Math and Science Center. Each year Micron continues to run the Summer Technology Computer Chip Camp for District future engineers. Crucial Technology, a subsidiary of Micron that direct-sells memory upgrades for personal computers, is located in Meridian, just west of Boise. SpecTek, a division of Micron that provides innovative memory products and custom memory solutions, is located in Boise, Idaho. Overlapping Taxing Districts/General Obligation Debt The District lies primarily within Ada County. The overlapping taxing districts within the District have the statutory power to levy regular property taxes. The following table lists representative levy rates for each type of potential overlapping district from Ada County: Representative Levy Rates Tax Year $100 of Taxable Market Value Taxing District Levy Taxing District Levy Ada County Joplin Cemetery Boise City Ada Co. Highway District Garden City College of Western Idaho Boise School District Ada County Free Library Ada County Ambulance Western Ada Recreation Dry Creek Cemetery Source: Idaho State Tax Commission Overlapping Debt The estimated portion of general obligation debt of taxing jurisdictions that overlap the District is called overlapping debt. The portion of overlapping debt allocated to the District s property owners is summarized below. The City of Boise does not show any general obligation debt; but includes all debt (COPs, revenue, capital leases) due over oneyear in their long-term debt which figure is reflected under Gross Direct Debt for the City. Fiscal Year 2015 September Overlapping Debt Overlapping District Taxable Assessed Value Percent Overlap Amount Outstanding Net Direct Debt City of Eagle 17,567,144, % $17,000,000 $14,446,600 City of Garden City 2,773,267, % $1,620,650 $91,891 City of Boise 1,046,495, % 530, ,130 Total $19,150,650 $15,026,621 Source: Office of the County Assessor 09/15 Information Section 94

104 State Educational Support Program Idaho s Foundation Program provides the basic public school education funding for all Idaho students. The purpose of any foundation program is to treat all districts equally regardless of location, size, or market value. The State Support Program has four major elements: Support Unit Distribution, Salary-Based Apportionment, Benefit Apportionment, and Transportation. Idaho Code Chapter 10, Title 33 details the law as it pertains to the public school distribution. Support units for each district are calculated based on the highest 28 weeks of attendance for kindergarten, elementary, secondary and alternative schools. On the average, 19 students generate one unit in the Boise District. The support unit distribution is calculated by multiplying a district s total support units by the state distribution factor per unit. The State Department of Education determines the distribution factor. The number of units determines the number of instructional staff, administrators, and classified employees for which the State will fund. The State has adopted a salary allocation formula based upon years of experience in education and advanced education credits/degrees for pupil personnel and administrators. The state now funds instructional staff based on where they are located on the new statewide career ladder. Instructional and pupil personnel staff move along the career ladder as they obtain experience and satisfactory evaluations. The State also funds benefit apportionment (FICA, PERSI) for salaries paid in salary allocation. The following formula shows what a district will generate per unit for instructional, administrative, and classified staff (IC ): FTE (full time equivalent) of classified personnel (clerical, custodial, aide, etc.), FTE of administrative personnel (principal, superintendent, director, etc.), 1.1 FTE of instructional and pupil personnel (teachers, counselors, nurses, social workers, etc.) Once the FTE s are calculated, the average education and experience of the administrative staff is used as the basis to calculate a district s share of the administrative salary-based apportionment. Instructional staff are placed on the statewide career ladder and an average salary is calculated to determine the amount to be distributed for instructional staff salary based allocation and then finally an allocation is calculated for classified personnel based on FTE allocated. Districts may hire staff in excess of state allocations, provided the necessary funds are available in the local school district budget. Benefit Apportionment funds are provided by the State for the employer share of Social Security, Medicare, Public Employee Retirement, and Unemployment Insurance. When a district pays on a higher level than the State allocation schedule, the additional costs of the benefits are paid by the local school district. All health insurance costs are paid with local budget dollars or State discretionary funds. The State did fund year 2 of the career ladder and also appropriated a 3% for the base salary calculations for administrative and classified personnel. The minimum teacher salary was increased from $32,700 to $33,400. The goal of the legislature is that by year 2020, the beginning salary of a teacher in Idaho would be $37,000. The implementation of the career ladder is planned to take five years. The State also appropriated salary allocation dollars to the career ladder for teachers that have earned a Masters or have earned a Bachelor s degree with 24 additional credits. The teacher must be considered a professional teacher, meaning he/she has worked at least three years and has been placed on the professional rung of the career ladder. For the second year of implementation (FY ) the District receives $1,400 per Master s allocation and $800 for the Bachelor s plus 24 credits allocation. In order for teachers to progress through the career ladder, they must meet evaluation requirements that have been established by the Idaho Legislature. In addition to the evaluation requirements, teachers must also develop a Professional Learning Plan (PLP). The new career ladder schedule is identified as follows. Information Section 95

105 State of Idaho - Career Ladder Schedule (Instructional and Pupil Personnel) Residency Residency Professional Professional Professional Professional Residency Professional Residency Professional 1 33,400 37,249 34,600 38,999 35,800 40,750 37,000 42, ,250 38,758 35,500 40,630 36,750 42,503 38,000 44, ,117 39,546 36,411 41,155 37,706 42,765 39,000 46, ,113 42,825 44,538 48, ,961 43,391 44,820 50, ,591 45,102 46, ,503 45,711 46, ,201 47,467 48, ,183 48,122 49, ,202 48,802 49,401 The career ladder identifies the amount of money the state funding formula pays a District for a teacher or a pupil personnel person based on where they are placed on the Career Schedules. The Boise District does not follow the statewide salary reimbursement schedules, however many Districts in the State of Idaho do follow these schedules. The State of Idaho made a concerted effort to increase funding to public schools during the 2016 Legislative Session. The Governor and the Legislature are aware of the public s commitment to public education and the goal is to continue to restore and improve funding for public education. This goal has not been achieved as of today. Funding levels are still below the amount paid for administrative salaries and transportation reimbursements prior to Funding shortfalls across the State of Idaho, have been subsidized in large part by local supplemental levies since In , 59 districts had supplemental levies totaling $79 million, by , 94 districts had supplemental levies totaling $186.6 million. The legislature did appropriate a 3% increase to the base salary allocation for administrative and classified personnel. The State also increased discretionary funding by 7.7 percent or approximately $1,828 per classroom unit. The discretionary funding increase amounts to an increase in the Boise District of $1.7 million dollars. The legislature also appropriated money for staff development, technology equipment, literacy intervention, career counseling, management information systems and leadership stipends for instructional and pupil personnel. All other state appropriation increases are for state mandated uses, thus requiring District s to continue to fund many programs with voter approved tax increases. The 2009 Legislature also revised the transportation reimbursement formula. The formula is a combination of expenses reimbursed at 50 percent or at 85 percent, depending on the nature of the expense, and a block grant. Transportation expenses are reimbursed with the 50/85 percent split formula and a block grant is allocated based on a per unit base times an inflationary factor determined by the State Department of Education. Once this calculation is completed the State Department of Education then reduces the overall allocation by 10 percent. This 10 percent reduction was done in an effort to reduce statewide allocations during the economic downturn and is another example of overall reduced funding to public schools that has not been restored. The District has continued to work towards reducing transportation costs in FY The District continues to invest in capital construction, whenever feasible, to encourage more students to walk to school. This includes working with Ada County Highway District to install crossing lights, sidewalks, and other pedestrian improvements. However, as the needs of our students and patrons continue to grow, it has been difficult to reduce buses and routes. Transportation costs will increase based on the Consumer Price Index (CPI) which is estimated at 2% for The District budgeted fuel at $2.40 per gallon in Information Section 96

106 Current Year Legislative Funding The Legislature annually reviews the overall framework for funding of public schools. Generally, these actions relate to operations funding. The current template for Legislative action is a set of twenty recommendations developed by a broad-based task force appointed by the Governor in 2013 (the Task Force Recommendations ). The Legislature has taken action with regard to seven of the Task Force Recommendations, including an increase in operations funding to help reverse the recession era cuts to education funding in the State, and a $16.6 million appropriation for teacher leadership premiums to reward mentoring and other professional development. These funding increases were included in the overall increase in Schools Appropriations of approximately 6.6 percent from Fiscal Year 2016 to Fiscal Year The 2016 Legislation further increased operations funding and continued implementation funding for the career ladder. The Legislature also appropriated stipend money for Districts to use to hire professional technical positions that have been hard to fill. Other important appropriations include money allocated to assist students k-3 in meeting reading literacy goals, providing additional money for technology equipment and providing funds for districts to hire career counseling staff to assist students in meeting the State s college go-on rate. The District cannot predict the outcome of other Task Force Recommendations or of other possible proposals regarding education funding, programs, or requirements, all of which are subject to the plenary authority of the Legislature to consider and approve or reject. As previously noted, the Legislature established a Public School Funding Formula Committee that will review the current funding formula and make future recommendations on how public schools should be funding in the future. Some areas that will be reviewed, include attendance vs enrollment funding, health insurance costs and determining how to pay for high risk populations. For the twelve months ended June 30, 2016, the State of Idaho experienced 4.2% increase in general fund revenue growth. This growth was.1% more than projected by the State s budget analyst in January. The Public Education Stabilization Fund (PESF) has approximately $89.6 million dollars to assist with public school funding in the off chance the economic growth trend does not continue. The 2016 Legislature appropriated $1,907,591,800 to Public Schools, excluding the School for Deaf and Blind for Fiscal Year Of this amount, $264,115,000 was derived from federal funds not available for general school operations, $77,202,200 was derived from dedicated funds, and $1,566,274,600 was derived from general funds. School Appropriations for Fiscal Year 2013 through Fiscal Year 2017 are presented in the following table: Information Section 97

107 Idaho Public School Support Program (In Thousands) State Appropriation FY2013 FY2014 FY2015 FY2016 FY2017 General Account $1,279,819 $1,308,365 $1,374,600 $1,475,784 $1,576,069 Dedicated Funds/ Substance Abuse 66,873 74,567 86,812 74,189 77,496 Title 8/14 ARRA Stimulus Funds 5, Federal Funds 215, , , , ,339 Total Appropriation $1,566,813 $1,598,156 $1,676,635 $1,814,312 $1,917,904 Program Distribution Transportation 69,974 67,941 69,282 71,522 71,152 Border Contracts 1,300 1,300 1,100 1,100 1,200 Excep. Contracts & Tuit. Equiv. 5,943 5,396 5,066 5,066 5,066 Salary-based Apportionment 743, , , , ,980 State Paid Employee Benefits 135, , ,364 42,993 35,470 Career Ladder , ,841 Teacher Evaluations Leadership Awards / Premiums 15,800 16,063 16,645 Teacher Incentive Award/NBTC Idaho Digital Learning Academy 5,031 6,527 6,664 7,153 8,365 Substance Abuse/Safe Schools ,534 4,421 4,025 Bond Levy Equalization 17,400 17,400 19,600 19,400 22,400 Charter School Facilities - - 2,100 4,200 5,531 School Facilities Funding - 5,660 12,570 17,250 18,000 School Facilities Maint. Match ,716 5,485 3,480 Advancement Opportunities ,000 6,000 High School Redesign - Math/Science - 4,850 4,850 5,018 5,157 School District Strategic Planning Mastery Based System Pilot ,400 Online Class Portal Academic & College/Career Advisors & Mentors ,000 Non-Statutory Expenditures Technology 18,672 15,900 15,900 17,563 22,600 SDE Initiatives 6, State School for Deaf and Blind 7,717 7,983 8,761 8,861 10,312 Instructional Management System - 4,500 4,500 3,596 3,000 Student Achievement Assessments 964 1,704 1,703 1,703 1,759 Reading/Math Initiative/Remediation 9,400 10,500 10,500 9,850 9,590 LEP Special District 4,000 4,000 4,000 4,000 3,870 Administrative Evaluation Professional Development - 3,905 11,855 13,325 16,389 Content and Curriculum - - 5,000 2,554 4,250 Master Advancement Pilot Program Eight in Six Safe Schools Task Force Federal Funding 220, , , , ,115 Total Categorical Expenditures $1,245,929 $1,288,947 $1,350,093 $1,463,003 $1,535,388 Other State Funding 283, , , , ,516 Totals $1,529,002 $1,576,909 $1,676,635 $1,814,312 $1,917,904 Information Section 98

108 In Fiscal Year 2016, the most current available audited numbers, the dedicated and appropriated funding sources from the State accounted for approximately 59.5 percent of the District s General Fund revenue. A summary of funds the District has received from the State over the past six years follows. State Support to the District August 31,634,769 30,931,000 31,701,304 32,098,320 55,893,285 58,850,727 October 31,746,430 30,946,827 31,685,678 32,138,120 Eliminated Eliminated November 21,201,469 20,715,167 21,321,622 21,454,124 22,417,917 23,589,621 February 11,819,829 13,042,203 12,937,183 12,576,414 22,662,152 22,368,498 May 12,509,637 11,176,538 8,668,052 11,491,811 11,751,862 12,070,514 July 2,206,628 1,510,510 1,473,757 2,899,350 3,578,687 3,056,796 Totals 111,118, ,322, ,787, ,658, ,303, ,936, The 2014 Legislature amended the schedule, increasing the payment received in August from 30% to 50% of the total distribution for the year, and eliminating the October payment. See State Funding Schedule herein. 2. Totals may not track due to rounding. Budget Projections Budget projections are difficult, as many factors are unknown pertaining to market value increases or decreases, opening of new charter schools, possible lawsuits challenging market values, and projecting what the Idaho economy and Idaho Legislature will do each year. The state now funds public education entirely with state income tax and sales tax. As the State of Idaho has struggled during the recession, public education has endured drastic reductions in revenue allocations, thus making it much more difficult to project future revenues. Even with the economy improving in Idaho, projecting what the Idaho Legislature will appropriate is very difficult, if not impossible. The Legislature continues to evaluate how schools are funded each year. In addition, the Governor appointed a special task force to bring forth education reform recommendations; this committee brought forth a number of recommendations that were approved in 2016 and more will be forthcoming in future years. District Budget Projections have been based on conservative estimates for a slight growth in market value, and minimal increases from state funding for the next two years. Based on these expectations, the District will continue to face state funding revenue shortfalls and continue to look for areas where savings may be generated. The following illustrate the 3-year forecasts for General Fund, Debt Service Fund, Plant Facility Fun, and Special Revenues Fund. Information Section 99

109 Three Year Budget Forecast General Fund Budget Projected Projected Projected Revenues Property Taxes $77,728,238 $79,039,857 $80,406,494 $81,800,464 Earnings on Investments 161, , , ,000 Other Local Sources 1,589,688 1,589,000 1,589,000 1,589,000 State Sources 130,727, ,956, ,034, ,235,949 Federal Sources 68,157 69,000 69,000 69,000 Other Revenue 300, , , ,000 Total Revenues 210,574, ,115, ,560, ,169,413 Expenditures Instruction $134,226,331 $138,190,188 $140,658,861 $142,698,000 Instructional Support Services 76,296,397 78,098,066 79,058,382 80,325,000 Non-Instruction 546, , , ,000 Capital Outlay 250, , , ,000 Other Services Total Expenditures $211,318,815 $216,988,254 $220,517,243 $223,823,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 Excess (Deficiency) of Revenues Over Expenditures (3,744,602) (2,873,182) (956,847) 1,346,413 Beginning Fund Balance 20,356,029 16,611,427 13,738,245 12,781,398 Fund Balance End of Year $16,611,427 $13,738,245 $12,781,398 $14,127,811 Assumptions Revenue: Property tax estimates are based on the assumption that the market value used to calculate general maintenance and operation taxes will increase by 8% in and then see an increase for and by 2%. Budgeted for the removal of the voter approved five-year supplemental levy after Budgeted for a slight increase in interest earnings as the Federal Reserve moves to slowly raise interest rates. State revenue projections are based on increase in state funding of 4% in and then 3% in and The State of Idaho has passed legislation to implement a "career ladder" funding mechanism that will cover a five-year implementation period. The increase in State revenue assumes complete implementation of the career ladder. Budgeted for minor increase in student enrollment at the secondary level. Expenditures: Expenditures for Instruction at 62% to 64% of available revenues. Salaries and benefits are 86% of the total budget. Salary increases are negotiated annually with the Boise Education Association. Anticipate a slight increase in salaries of approximately 2% for each of the three years. Staffing needs were projected at the current levels, no new positons were added to the projections. Instructional Support Services budgeted at approximately 34% to 35% of total budget. Fund Balance: Board Policy requires that a minimum of 5.5% be set aside for unanticipated revenue shortfalls and unanticipated expenses. Information Section 100

110 Special Revenue Fund Budget Projected Projected Projected Revenues: Local Revenue $4,718,992 $4,813,372 $4,909,639 $5,007,832 State Sources 2,356,650 2,403,783 2,451,859 2,500,896 Federal Revenue 21,603,470 22,035,539 22,476,250 22,925,775 Use of Fund Balance 206, , , ,703 Total Revenues $27,404,039 $28,885,201 $29,462,905 $30,052,163 Expenditures: Instruction $14,137,533 $14,420,284 $14,708,689 $15,002,863 Instructional Support Services 5,738,610 5,853,382 5,970,450 6,089,859 Non-Instruction 1,106,471 1,128,600 1,151,172 1,174,196 Capital Outlay 7,552,647 7,703,700 7,857,774 8,014,929 Other Services 2,300 2,346 2,393 2,441 Transfer Out 317, , , ,965 Total Expenditures $27,184,043 $28,855,091 $29,432,193 $30,020,837 Excess (Deficiency) of Revenues Over Expenditures 219,996 30,110 30,712 31,326 Beginning Fund Balance 6,520,682 7,320,790 7,350,900 7,381,612 Ending Fund Balances $6,740,678 $7,350,900 $7,381,612 $7,412,939 Revenue: Assumptions Budgeted for the continuation of all major federal and state grants. Budgeted for slight increase in revenue at 2% per year. All current grants and programs are considered stable and will continue in the future. Expenditures: Budgeted for continued percentage of expenditures for salaries, benefits, supplies and purchased services. Assumed flat funding for the federal grants and did not plan for changes in the food service offerings. Information Section 101

111 Debt Service Fund Budget Projected Projected Projected Revenues Property Taxes $12,605,000 $13,109,200 $10,050,000 $9,567,000 Earnings on Investments 10,000 12,000 13,000 13,000 State Revenue 343, , , ,413 Transfers In Total Revenues $13,167,103 $12,958,413 $13,464,613 $10,406,413 Expenditures Instruction $- $- $- $- Instructional Support Services Non-Instruction Capital Outlay Debt Services 10,992,094 11,035,400 9,187,250 9,125,620 Total Expenditures $10,992,094 $11,035,400 $9,187,250 $9,125,620 Excess (Deficiency) of Revenues Over Expenditures 1,966,319 2,429,213 1,219, ,793 Beginning Fund Balance 13,648,450 15,614,769 18,043,982 19,263,145 Ending Fund Balances $15,614,769 $18,043,982 $19,263,145 $20,060,938 Assumptions Revenue: Budgeted for increases in property tax revenue of 4% for and budgeted to cover current debt requirements for and Budget assumes that the levy rate will remain at.0007 per $1,000 taxable market value. Actual amounts are certified in late August when final assessed values are published by the County. Districts are authorized to certify the amount necessary to meet debt obligations. Projections assume the District will continue to qualify for the bond equalization subsidy from State. Expenditures: Budgeted actual debt service needs as of June 30, The District has refunded all general obligation bonds that are eligible for refunding. The District has entered into an agreement with a Facility Master planner that could result in a recommendation for a future bond issue. A future bond issue has not been included in the projections. Information Section 102

112 Plant Facility Budget Projected Projected Projected Revenues: Local Revenue $15,000 $18,000 $18,000 State Sources 1,552,000 1,552,000 1,552,000 1,552,000 Other Revenue Transfers In 3,000,000 3,000,000 3,000,000 3,000,000 Total Revenues $4,518,000 $4,567,000 $4,570,000 $4,570,000 Expenditures: Instruction $- $- $- $- Instructional Support Services Non-Instruction $50,000 $140,000 $150,000 $150,000 Capital Outlay 9,456,734 4,000,000 4,020,000 4,500,000 Other Services Total Expenditures $3,610,000 $9,506,734 $4,140,000 $4,170,000 Excess (Deficiency) of Revenues Over Expenditures 908,000 (4,939,734) 430, ,000 Beginning Fund Balance 96,000 4,952,000 12, ,266 Ending Fund Balances $1,004,000 $12,266 $442,266 $842,266 Assumptions Revenue: Budgeted for all lottery proceeds will be returned to the District's capital improvement budget as of No revenue has been budgeted for future land sales. The District has entered into an agreement with a Facility Master Planner to evaluate current and future capital needs of the District. Possible recommendations associated with this study have not been incorporated in the projections. Expenditures: Budgeted for the completion of the facilities and operations center and maintenance and capital improvements throughout the District. Information Section 103

113 Long Term Bond Indebtedness The Constitution of the State of Idaho, Article VIII, Section 3, provides that no school district shall incur indebtedness exceeding the revenues available for such year without the approval of 2/3 of the qualified electors voting in the election. All of the District s general obligation bonds have been authorized by successful elections. The District follows Idaho Code, Section 33, Chapter 11 School Bonds requirements for debt service limitations and debt service payments. The Boise District does not have a formal adopted Board Policy as it pertains to Debt Service. The Board of Trustees has structured all long-term debt to be repaid by levying a tax rate of 70 cents per 1,000 of taxable value in This levy rate is one of the lowest in the State of Idaho. The District has promptly met principal and interest payments on all outstanding bonds and other indebtedness when due. Additionally, no refunding bonds have been issued for the purpose of preventing an impending default. The following table summarizes the long-term debt as of June 30, Outstanding Long Term Debt June 30, 2016 General Obligation Bonds Date of Issue Date of Maturity Amount Issued Amount Outstanding Series 2006 G O Bonds 7/6/2006 8/15/ ,000,000 4,480,000 Series 2007 G O Bonds 6/26/2007 8/15/ ,720,000 2,035,000 Series 2012 A/B Refunding Bonds 5/3/2012 7/30/ ,645,000 48,935,000 Series 2014 Refunding Bonds 11/13/2014 8/1/ ,510,000 11,310,000 Totals $154,875,000 $66,760,000 The Idaho School Bond Guaranty Act When due, payment of the principal and interest on School Bonds is guaranteed by the Idaho State School Bond Guaranty Program. Pursuant to the provisions of the Idaho School Bond Guaranty Act, Title 33, Chapter 53, Idaho Code (the Sales Tax Guaranty Program ), and the Credit Enhancement Program, supported by the public school s endowment fund, pursuant to section , Idaho Code (the Credit Enhancement Program ), collectively referred to herein as the Programs. The 2009 Legislature adopted Senate Bill 1154, which made several changes to these Programs as described below. The principal change effectuated by Senate Bill 1154 is to create a two-tiered program in which school districts may have outstanding up to 20,000,000 of school bonds guaranteed by both the Sales Tax Guaranty Program and the Credit Enhancement Program and may obtain a guaranty solely by the Sales Tax Guaranty Program for bonds in excess of 20,000,000. District s that previously had bonds guaranteed by both programs in excess of 20,000,000 continue to receive the benefit of the Programs on those bonds. The Bonds are guaranteed by both Programs. Moody s Investors Service ( Moody s) has assigned its AAA rating to bonds that are guaranteed by both the Credit Enhancement Program and the Sales Tax Guaranty Program. The State created the Sales Tax Guaranty Program to be administered by the State Treasurer for establishing a default avoidance program for voter-approved school bonds. Additionally, it replaces the need for the school districts to seek bond insurance as an interest lowering credit enhancement for their bonds. There is not a statutory limit on the amount of bonds that can be guaranteed state-wide under the Sales Tax Guaranty Program (rated AA1 ), but there is an 800,000,000 limit on the amount of bonds that can be supported by the Credit Enhancement Program This guarantee results in a district receiving a higher bond rating, thus reducing interest costs associated with the outstanding debt. This ultimately reduces costs to property taxpayers. The only outstanding bond issue that is backed by the State Guarantee program is the 2012A Refunded Bonds. Bond Levy Equalization Support Program In 2002, the State created a bond levy equalization support program (the Bond Levy Subsidy Program ) which provides for a subsidy payment (the Levy Subsidy ) from the State to school districts to offset a portion of the costs of annual bond interest and redemption payments made on bonds issued pursuant to voter authorizations adopted on or after September 15, Information Section 104

114 Availability of the Levy Subsidy To determine the amount of the subsidy payment, the Idaho State Department of Education (the DOE ) calculates a value index (the Value Index ) annually for each school district based on the following three components: (i) the district s market value per support unit for equalization divided by two; (ii) the average annual seasonally adjusted unemployment rate in the county in which a plurality of the district s market value for assessment purposes (the Taxable Assessed Value ) is located; and (iii) the per capita income in the county in which a plurality of the district s Taxable Assessed Value is located. The Levy Subsidy payment to a district is determined by multiplying one, minus the district s Value Index, times the district s average annual principal and interest on bonded indebtedness, subject to the provisions that every district with a Value Index of less than 1.5 will receive a minimum payment of no less than 10% of its average annual interest payments. The DOE disburses Levy Subsidy payments no later than September 1 of each year. For newly-authorized bonds, school districts receive their first Levy Subsidy payment on September 1 of the year following the calendar year in which the bonds were issued. To be entitled to a Levy Subsidy payment from the DOE, a district is required to annually report the status of all qualifying bonds to the DOE by January 1 of each year, including bonds approved by the voters that have not been issued. Information submitted includes the following: (1) the actual or estimated bond interest and redemption payment schedule; (2) any qualifying bond that has been paid in full; and (3) other information as may be required by the DOE. The 2016 Legislature appropriated $22,400,000 for Levy Subsidy for Fiscal Year 2017 disbursement, which will be disbursed to qualifying schools on or about September 1, Amounts available for Levy Subsidy payments in future years are subject to appropriation by the State Legislature each year. Benefit of Levy Subsidy to the District Based on information provided by the DOE, the District s Value Index for Fiscal Year 2016 is approximately 1.33 which is below the maximum index of 1.50, allowing the District to receive a Levy Subsidy payment. The Value Index for future fiscal years (beginning with Fiscal Year 2017) is recalculated annually by the DOE and provided each August, shortly after the beginning of the applicable fiscal year. Based on information provided by the District, and the DOE, the District s Value Index for Fiscal Year 2017 is expected to be below the 1.50 index cap. If the District s Value Index is above 1.50 for any fiscal year during the repayment of the Bonds, the District will not receive a Levy Subsidy payment for that fiscal year. There can be no assurance that the District will qualify to receive levy equalization payments from the state or that there will be sufficient funds in the Bond Levy Equalization Fund of the State to make payments to all eligible districts. Further, there can be no assurance that the Bond Levy Subsidy Program will not be altered, amended, or discontinued in the future since the cap is expected to be below the index cap for FY 2017, the District has budgeted to receive $243,565 in bond equalization payments for FY Ratings The District applied to Standard and Poor s and to Moody s Investors Service for an underlying rating for the 2014 Refunded General Obligation Bonds. The District received an underlying rating from Moody s of Aa1 and an underlying rating from Standard & Poor s of AA. This is the highest rating of any school district in the State of Idaho. The following table shows all outstanding indebtedness of the District and the payment obligations over the life of the debt. In addition, the table also shows the amount of outstanding debt in relation to the total amount authorized under Idaho Code. Information Section 105

115 Outstanding Debt, Debt Capacity and Bond Ratings as of June 30, 2016 Refunding Series 2012A(R02) & Refunding Series Series 2006 Series B(R06) 2014(R07) Total by Payment Calendar Year Principal Interest Principal Interest Principal Interest Principal Interest Year ,480, , ,000 85,188 2,840,000 1,999,600 70, ,750 11,159, ,040,000 42,900 6,100,000 1,915,900 1,590, ,350 11,160, ,285,000 1,732, , ,750 9,310, ,535,000 1,481, , ,350 9,263, ,795,000 1,220, , ,350 9,262, ,070, , , ,950 9,264, ,355, , , ,050 9,267, ,955, ,750 1,005, ,450 7,501, ,065, ,250 4,268,250 Total $4,480,000 $216,500 $2,035,000 $128,088 $48,935,000 $10,261,550 $11,310,000 $3,091,250 $80,457,388 District Debt Capacity - ID Code Standard & Poor's Rating Sept 2015 Full Market Value 20,600,806, , 2007, 2012A/2012B, & 2014 Bonds Legal Debt Margin 5% Rating AA of Taxable Market Value 1,030,040,306 Moody's Investment Service Less: Debt Outstanding 6/30/16 66,760, , 2007, 2012A/2012B, & 2014 Bonds Remaining Debt Capacity $963,280,306 Rating Aa1 Capital Projects The District maintains over 255 buildings at 58 sites including; 32 elementary schools, 13 secondary schools, 1 preschool center, 1 professional technical center, 143 portable buildings, and approximately 770 acres of ground. The District receives an annual allocation from the State of Idaho from lottery proceeds. The State of Idaho distributes 50% of the annual lottery proceeds to public schools and charters and the other 50% is allocated to the State of Idaho Permanent Building Fund. The District receives approximately $1.55 million annually in lottery proceeds. The District also has a $3-million-dollar supplemental levy, approved by voters in 1988, to acquire, remodel, furnish, and equip new and existing buildings. The levy is transferred annually from the General Fund to the Capital Projects fund. Information Section 106

116 The Idaho legislature passed a new facility law (HB 743) in the 2006 Legislative session. This law requires school districts to set aside monies for maintenance based on total square footage of student occupied buildings. The law further requires that lottery proceeds be used to maintain buildings. Lottery monies can be used to purchase equipment, buses, and land. The law has a formula that requires a school district set aside 2 percent of a calculated number. The calculation is student occupied square footage times $81.45 per square foot. In the case of the Boise School District, the square footage is approximately 3.65 million times $81.45 times 2 percent. This means in FY the District must expend at least $5.9 million on maintenance or set aside any funds not spent for future maintenance projects. The law also allocates funding to districts that have low market values, high unemployment, and a low per capita income for the county in which a district is located. These factors are used to calculate a value index. The District does not expect to receive any of these dollars since the District s value index is considered quite favorable. Each year the District expends well in excess of the amounts required under this maintenance expenditure law. Current Facility Projects The District continues to utilize the FMP and has implemented an energy management program that produces substantial energy savings. This plan includes training personnel, purchasing energy saving equipment, performing energy audits and obtaining energy rebates. Part of the FMP is the continued maintenance and improvement of District facilities. Each year facility personnel meet with building personnel and evaluate projects to be completed for the upcoming year. Budgeted Expenditures for Project Locations Project Amount Budgeted Facilities and Operations New Construction $8,000,000 Mountain View Elementary Irrigation Improvement $130,000 Maple Grove Elementary Parking Lot Improvements $700,000 Maple Grove Elementary Roof Replacement $600,000 Various Locations HVAC Repairs $100,000 Various Locations Misc. Plumbing/ Carpeting/ Painting $200,000 The District has managed to maintain progress in its maintenance of District facilities in spite of severe budget reductions. We continue a well-balanced focus on repair by replacement, extraordinary maintenance projects, general repair projects, and energy/water conservation projects. The District continues to lower its carbon footprint while improving facilities and lowering District operating costs. Throughout the year, targeted areas have included roofing replacements, parking lot redesigns for safety, HVAC equipment replacements, and the conversion of irrigation systems from domestic water. Age of Facilities Past planning efforts have identified the need to build new facilities to accommodate population and enrollment growth. The District continues to experience growth in specific areas of the city but at the same time faces many challenges to address aging facilities. The average age of school buildings in the district is 47.5 years, with an average building life estimated at years. The District has five buildings that are over 100 years old. Information Section 107

117 Facility Master Planning The District has entered into a new contract with DeJong/Richter Education Facility Planners to evaluate the District s current facilities and evaluate demographic trends throughout the District. The plan is to assess each school building for educational appropriateness and recommend which buildings need to be modernized, replaced or possibly reconfigured. The project will include evaluating capacity needs, evaluating specialized program needs and developing enrollment projections. The District anticipates that a final report will be provided to the Board of Trustees in November DEMOGRAPHICS Boise School District personnel track and analyze data relating to demographics, including enrollment, class size, free and reduced lunch, and graduating/dropout data. The District also measures achievement and performance utilizing, standardized testing, criterion measures, Advanced Placement data, and SAT/ACT results on an annual basis or, in some cases, more frequently. The District annually provides data on each school and the successes of each school. School Performance Report Cards are available on the District s website at Presented in the following section is an overview of trends in demographics and achievement. The source data is from the Boise School District Superintendent office/ Data Trends website unless otherwise noted. Enrollment The District serves nearly 26,000 students in grades PK-12. District enrollment has remained relatively stable during the past 5 years, with the exception of a slight increase in due to lower kindergarten enrollment. The graph and following table depict a ten-year historical illustration of District enrollment trends. District Total SDE Historical Falll Enrollment ,100 26,000 25,900 25,800 25,700 25,600 25,662 25,614 25,543 25,521 25,629 25,612 25,806 25,978 25,912 25,880 25,500 25, Information Section 108

118 (Table data derived from Idaho State Department of Education). State enrollment totals differ from District totals due to enrollment from other programs the State of Idaho included in the Boise School District boundaries but are not part of the Boise School District, including Charter Schools and Auxiliary Educational institutions. Boise School District Historical Enrollment Source: State Department of Education Building Adams Amity *Cole Collister Cynthia Mann *Franklin Garfield **Grace Jordan NA NA Hawthorne ***Hidden Springs NA NA NA Highlands Hillcrest Horizon *Jackson Jefferson Koelsch Liberty Longfellow Lowell Maple Grove *McKinley Monroe **Morley Nelson NA NA Mountain View Owyhee Pierce Park Riverside Roosevelt Shadow Hills Trail Wind Valley View Washington White Pine Whitney Whittier WH Taft Elementary Total 13,012 13,062 13,070 13,458 13,512 13,575 13,528 14,003 13,653 13,880 Continued on next page. Information Section 109

119 Building East Jr. High Fairmont Jr. High Hillside Jr. High Les Bois Jr. High North Jr. High Riverglen Jr. High South Jr. High West Jr. High *Ft Boise Mid (Alt) *Mtn Cove Sr. (Alt.) **Frank Church (Alt.) NA NA Boise Sr. High 1,341 1,375 1,453 1,447 1,438 1,453 1,431 1,472 1,468 1,121 Borah Sr. High 1,551 1,481 1,339 1,331 1,379 1,450 1,512 1,492 1,582 1,555 Capital Sr. High 1,564 1,525 1,412 1,387 1,354 1,321 1,383 1,390 1,339 1,501 Timberline Sr. High 1,012 1,022 1,118 1,116 1,146 1,109 1,135 1,121 1,121 1,314 ACJ Detention Cntr Boise Evening Language Academy NA NA Madison ECD Secondary Total 11,958 11,837 11,721 11,630 11,570 11,617 11,790 11,975 12,011 11,869 SDE District Total 24,970 24,899 24,791 25,088 25,082 25,192 25,318 25,978 25,664 25,749 Source: Idaho State Department of Education The Language Academy was dispersed into Borah High School and Hillside Junior High in * Sites closed for the school year. Enrollment redistributed and boundaries redesigned to keep class sizes at the Districts intended ratio. ** New buildings optimize enrollment class sizes and new boundaries. *** Newly acquired K-6 elementary school, joining the District during the school year. Information Section 110

120 The school year, Boise District elementary grades remain stable from the previous year. Boise School District Historical Elementary Enrollment Grade Pre-K Kindergarten 1,809 1,813 1,844 1,866 1,819 1,866 1,829 1,926 1,763 1,665 1st 1,844 1,866 1,840 1,923 1,960 1,956 1,921 1,970 1,994 1,816 2nd 1,899 1,821 1,886 1,903 1,914 1,992 1,937 1,941 1,934 1,974 3rd 1,769 1,884 1,815 1,907 1,875 1,900 2,015 1,990 1,943 1,953 4th 1,728 1,780 1,870 1,842 1,865 1,877 1,859 2,045 1,983 1,904 5th 1,760 1,765 1,784 1,909 1,832 1,874 1,871 1,881 2,012 1,983 6th 1,783 1,732 1,726 1,830 1,901 1,819 1,864 1,885 1,866 1,992 SPEC/DE Total Elementary 13,008 13,072 13,123 13,539 13,590 13,720 13,747 14,100 13,944 13,738 Source: DeJong Secondary enrollment reflects an increase in enrollment from the past year. Boise School District Historical Secondary Enrollment Grade th 1,897 1,972 1,903 1,917 1,840 1,935 1,854 1,921 1,915 1,888 8th 1,971 1,857 1,936 1,882 1,818 1,875 1,893 1,895 1,969 1,890 9th 2,101 2,118 1,938 2,011 2,014 1,953 1,955 2,014 2,015 2,122 10th 2,078 2,006 2,060 1,918 2,020 2,010 1,955 1,987 2,047 1,987 11th 2,092 1,940 1,973 2,009 1,926 1,964 1,992 1,922 1,978 1,962 12th 1,916 2,052 2,023 2,042 2,044 1,895 1,918 1,954 1,888 1,925 Total Secondary 12,055 11,945 11,833 11,779 11,662 11,632 11,567 11,693 11,882 11,774 Does not include Elementary Special Ed or Non-Pubic Ed, Source: BSD 11/2/15 data. Enrollment Projections One of the most common and reliable methods of projecting school enrollments is using the cohort enrollment projection method. This method uses formulas that calculate the average cohort survival of students from one grade during one year, to the next grade in the next year, for grades K through 12. With migration largely affecting elementary enrollments, adjustments are made to fine tune projections. For example, if there were 100 students in the first grade in 2014 and 120 students in the second grade in 2015, the cohort survival ratio would be 120 percent. Therefore, this method predicts not only the progression of students from grade to grade, but also takes into account the effects of migration of the student population from grade to grade. Because kindergarten enrollments have no cohort history, many cohort survival models have difficulty predicting kindergarten enrollments. Districts typically use Health and Welfare data regarding live birth rates and cohort survival into kindergarten five years later to project kindergarten enrollments. Information Section 111

121 The formula for these projections assumes 2 percent birth rate, growth, and kindergarten-cohort survival drop-rate of 0.3 percent, per year for the current loss/ gain in system cohort. These estimates do not include special education, self-contained classrooms, or special education preschool enrollments. The following graphs depict expected enrollment trends in the District for the next five years for the District. Source: DeJong Enrollment Data. Overall, we expect that the District s enrollment will begin to grow slowly and steadily, and grow more rapidly midway through the second decade of the 21 st century. Open Enrollment Board Policy #3113 delineates the conditions of open enrollment in the Boise School District. The 2003 revision of this policy opened enrollment to out-of-district students at no tuition cost, and served to heighten awareness of the process among patrons living within the district boundaries. Information Section 112

122 The fiscal impact of open enrollment from outside the District is substantial. According to the District's Finance Office, open enrollment from outside the District generates ongoing funds for the District. 1,250 BSD Total Out-of-District Open Enrollment 1,200 1,150 1,100 1,050 1,022 1,167 1,160 1,166 1,150 1,126 1,083 West Ada 81% Kuna 6% Other 5% Idaho City 5% 1, Nampa 3% Class Size On March 13, 2012, the Boise District went to the voters with a levy proposal. The levy proposal was for an authorization of $14 million a year for 5 years, or an overall cost of $70 million. The first line of the levy proposal laid out the primary intent of the measure: "For the purpose of maintaining low class sizes..." The levy passed with almost 71% voter approval, and the District went forward with the authorization confirmed. So what has happened since then? The moneys provided with passage of the levy were intended to maintain class size in the face of reduced state and local funding. District officials indicated that class sizes would increase significantly and that staffing reductions would be necessary if the levy did not pass. Going forward from , with use of the levy funding, average class sizes actually declined in the Boise District. BSD average K-6 class size BSD average 7-12 class size (excluding LEP and Special Education) Source: 06/2016 Coberly-Data Points Elementary average class size is 0.6 smaller than it was in Though it may not seem like a huge decrease, the research on class size indicates that any reduction is important. From "7 Myths about Class Size" on the Class Size Matters website: "Researchers have found that there is no particular threshold that must be reached before students receive benefits from smaller classes, and any reduction in class size increases the probability that students will be on-task and positively engaged in learning. In fact, Alan Krueger of Princeton University analyzed the STAR results for students who were in the larger classes and found that within this range (22-25), the smaller the class, the better the outcome." Information Section 113

123 Average secondary class size also decreased between and , and by a larger factor than the decrease at elementary. The secondary figures do not include Self-contained Special Ed classes or Limited English groups, or the average size would be smaller. Authorization vs. Utilization Passage of the levy authorized $14 million over 5 years. However, as the economy improved and local property tax revenues increased, the District decreased the amount certified on the levy. In fact, the District never did certify the full amount authorized by passage of the levy, and has reduced the amount during the tenure of the levy. Though the levy authorization gave the District spending authority for $70 million in 5 years, actual expenditures through the school year will have been $37.5 million. English Language Learner Population The Boise School District's English Language Learner program serves K-12 students through a variety of programs. A total of 4,224 students speaking approximately 93 languages attend our schools. These students add rich diversity and new perspectives to classrooms. During , the District had 289 students enrolled in the District ELL programs that have been in the country less than a year. Elementary programs are located at magnet sites where certified teachers and assistants provide English language development along with integrated content instruction. Secondary newcomer students receive support through the Borah High School and Hillside Junior High School Bridge Programs while other secondary students receive support in their home schools through English language development courses, in-class support, and sheltered content classes. Source: BSD ELL Department Students from all parts of the world, speaking many different languages, now make Boise home and attend its schools. During the early 1990 s, the population of LEP students in the Boise District was less than 100; it is now more than 4,000. 5,000 4,500 4,000 3,500 3,352 Historical English Language Learner Student Population Annual March Totals (unless noted) 3,432 3,585 3,806 3,529 4,046 3,957 4,273 4,713 4,224 3, (Sept) Information Section 114

124 Special Education Though the Boise District s general population has seen enrollment decline in the past decade, the Special Education population grew in the first part of the decade, then declined and is now experiencing a steadily increased. Over the past three years special education enrollment has grown by 245 students. Services to autistic and health impaired students represent high-cost special education services. More staff is needed to effectively serve these populations. The District has created specially designed classrooms to help provide services for special education students. 7 Year Special Education Enrollment 3,000 2,900 2,800 2,777 2,883 2,905 2,700 2,600 2,637 2,580 2,646 2,660 2, The majority of the funding necessary to provide services to these special populations comes from the District s general fund. Federal and State sources provide limited funding for serious emotionally disturbed children and children placed in Group homes within the District boundaries. Food & Nutrition Services The Boise School District (BSD) participates in the United States Department of Agriculture (USDA) Child Nutrition Programs providing meals and snacks to students in the District. Current programs include: National School Breakfast, National School Lunch, Pre-School/After School Snacks, Fresh Fruit and Vegetable, and Summer Food. Additionally, At-risk Suppers are provided at several sites as part of the Child and Adult Care Food Program. Reimbursement Rates School Year Reduced Paid Meals Price Meals Free Meals Breakfast Lunch District Prices Meal Elementary Breakfast Lunch Junior High Breakfast Lunch Senior High Breakfast Lunch Information Section 115

125 Boise School District serves breakfast and lunch at every school in the District with over 9,200 student breakfasts and 13,000 student lunches per day during the school year. For the school year, the Food & Nutrition Service Department was awarded grant funds of over $322,000 to participate in the USDA Fresh Fruits and Vegetables Program at 15 elementary schools. Additionally, suppers will be provided at seven schools as part of community and District after school programs. The Food & Nutrition Services Program is self-supporting with the exception of social security taxes, (as required by Idaho Code) paid from the District s General Fund. All expenses incurred, including food, labor, employee benefits, paper and equipment supplies, trash, maintenance and overhead costs are covered by the revenue generated from the sales of meals. The Boise Schools Food & Nutrition Services Department employs approximately 250 qualified staff (working 3 to 6.5 hour shifts) at 45 school serving sites. A trained manager supervises each school. The manager assures the meals and snacks served meet food safety regulations and the USDA menu guidelines. The Food & Nutrition Services Department includes six Licensed and Registered Dietitians who supervise the development of menus that are highly nutritious and economical. All programs meet the current Federal and State nutritional requirements and qualify for federal reimbursement. All meals provided by the Program receive USDA subsidies. Families who meet specific income guidelines, provided by the USDA, may apply to receive free or reduced price meals and increased subsidies. The Boise School District Food & Nutrition Services Department also participates in the Community Eligibility Programs. This alternative USDA program is determined, in part, by the total number of students who qualify for free meals at individual schools. Boise School District has Community Eligible Programs (DEP) at 18 elementary schools, three secondary schools and two satellite sites. At these schools both breakfast and lunch are provided to all students at no cost to the family regardless of their individual family income. Other detailed information is located on the District website Boise School Food & Nutrition Transportation The Boise School District serves a 456 square mile area of Ada County, Idaho, with 32 elementary schools, 8 junior high schools, and 5 high schools serving approximately 26,000 students. Top priority for the District being the safety of these students, the District Transportation and Boundaries Office supervises the operations of the school bus contractor and the adult crossing guard contractor. The District also provides information to patrons about school attendance boundaries. Detailed information is located on the district website Boise Schools Transportation. 5 Year Transportation Comparison Year Cost Miles Riders $6,565,840 1,933,437 6, $6,451,858 1,887,841 5, $6,567,074 1,834,314 5, $6,814,787 1,897,921 6, $6,841,104 1,936,688 6,030 Safety and Security The Boise School District takes pride in offering a safe and secure learning and work environment. The Board holds the safety of every student, employee, and school visitor as one of its highest priorities. The Superintendent or designee continually collects and analyzes data to identify problem areas and develop plans to prevent, mitigate and prepare for emergencies and to continually improve the safety of the school environment. The District coordinates safety planning with over with over 15 response agencies and entities to promote a safe school community for the betterment of all children. All district staff are trained in 6 core areas of safety and training is repeated annually. Designated staff members are also required to take additional training in accordance with their roles in safety events. Information Section 116

126 Each District facility has a site-specific, all-hazard emergency response plan. Each plan identifies over 20 specific roles, procedures, and responsibilities in an emergency. Standard elements of each plan include threats, campus disruptions, death on site, targeted violence, earthquake, fire/explosion, flooding, hazardous materials release, extreme weather, suspicious objects, and utility failure. Other plans may be included dependent on circumstances relevant at specific sites. The School Resource Officer program in Boise was one of the first such programs in the nation. The District has maintained a partnership with the Boise Police Department since 1970 to conduct case investigations, develop relationships, enhance student safety, facilitate communication, and support activities. Currently 20 full time Boise Police Departments SRO s are deployed in all secondary schools as well as 6 district-employed security officers at district high schools. The Boise School District strives to maintain programs to allow all students to learn in a safe and secure environment, including specialized programs for students with serious disciplinary violations who would normally be suspended or expelled. ACHIEVEMENT DATA The following information portrays facts about college preparation in the Boise School District. As part of District commitment to Educating Today for a Better Tomorrow, we are committed to improving each student s preparedness for college, career, or citizenship after high school graduation. The source data is from the Boise School District Superintendent office/data Points website unless otherwise noted. Idaho Common Core State Standards The Common Core State Standards Initiative is a state-led effort to provide a single set of clear standards and assessments for our nation. Kindergarten through 12th grades use the standards. Working together, states developed standards that define the knowledge and skills students should have within their K-12 education careers so they will graduate from high school able to succeed beyond high school in post-secondary education and the workforce. Throughout the process, drafts of the standards were revised by states and made available for teachers, school administrators and others in each state to review and provide input. The standards developed: Are aligned with college and workforce expectations; Are clear, understandable, and consistent; Include rigorous content and application of knowledge through high-order skills; Build upon strengths and lessons of current Idaho state standards; Were informed by standards in other top-performing countries; and Are evidence-based. Shifts in English Language Arts Regular practice with complex texts and academic language Reading, writing and speaking grounded in evidence from texts, both literary and informational Building knowledge through content-rich nonfiction How will these shifts prepare our students for the future? More real world connections Development of collaborative communication skills. Development of Individual and Group Presentation Skills in all Grade Levels Focus on communication, research, thinking, and problem solving rather than simple task completion. Students as a creator rather than a consumer. Information Section 117

127 SAT The SAT has been revised to comport with the Common Core Standards, and the test is back to two subtests, Evidence-Based Reading and Writing and Mathematics. The total possible score on the test is once again 1,600, and each of the subtests has a maximum score of 800. For the past few years, the total possible score on the SAT was 2400, and each of the Reading, Math and Writing tests were worth a total possible score of 800. Test were given to District Junior students. Advanced Placement (AP) Scores and Participation Advanced Placement classes are rigorous, college-level classes taught by certified high school teachers and audited by the College Board. The vast majority of colleges and universities offer credit and/or waivers for particular scores on Advanced Placement exams, and the College Board maintains a website where students and parents can see AP credit policies of each college/university. Each of Boise's traditional high schools offers at least 24 Advanced Placement courses. AP exams are administered in the first two weeks of May each school year. They are scored in a central location by teachers using a rubric provided by the College Board. It's important to note that Advanced Placement exams are scored on a 1-5 scale, with scores of 3, 4, and 5 eligible for college credit or waiver of coursework. Whether or not students receive credits or course waivers for AP test scores is determined by individual colleges and universities. The College Board, which offers AP course outlines and audits districts' fidelity to the AP curricula, provides a comprehensive list of college credit policies for AP exams, even if a student does not score a 3 or above on an AP test, the experience of taking a collegelevel test will help a student to succeed in college. Set SAT Benchmarks % Boise Junior s Meeting Goal EBRW >= % Math >=530 45% Information Section 118

128 The number of students taking at least one Advanced Placement exam reached an all-time high in 2016, increasing by 12 students from 2015 to a 2016 total of A significant portion of the increase came at Borah High School, where this year every student who took an Advanced Placement course was asked to also take the AP exam. Increased financial support from the State of Idaho for Advanced opportunities, as well as already established support from the Boise Schools Foundation, made it possible for students to take the exams at no cost. Boise District students have successfully met the challenge of this AP program and continue to show strong performance on AP exams. Students receive a weighted grade for taking the class, and can take a nationally normed test at the end of the course. Criterion Testing The State requires criterion tests. These are assessments in which some criterion for success, such as reading at grade level or competence in writing is set. The Idaho Reading Indicator (IRI) is an individually administered fifteen-minute assessment of reading ability, conducted with students across the state of Idaho three times a year (fall, winter, spring). Student performance is scored as Benchmark at grade level" (score 3), Strategic "near grade level" (score 2), or Intensive "below grade level" (score 1). Percentages of Benchmark "3" scores illustrated in the following table: IRI District/State Score Summary of Students at Grade Level School Year Kindergarten 1st Grade 2nd Grade 3rd Grade Fall 2015 Boise 63.7% 64.5% 60.9% 69.4% Idaho 52.1% 62.6% 55.4% 63.9% Spring 2016 Boise 75.3% 71.9% 73.4% 78.2% Idaho 78.3% 68.0% 68.8% 73.0% Source: 6/2016 ISDE Public Reports, BSD informational webpage Graduation Rates The State of Idaho calculates Graduation (Completer) Rates for each Idaho high school using data submitted about dropouts and completers by individual districts. Graduation Rate is used as the third academic indicator (ISAT math, and ISAT reading are the first two) in evaluating the school's status for Adequate Yearly Progress under the No Child Left Behind law. The formula for calculating graduation rate is devised by the National Center for Education Statistics, and can be summed up as follows: Completer (yr 4)/ (Completer (yr 4) + grade 9 dropouts (yr 1) + grade 10 dropouts (yr 2) + grade 11 dropouts (yr 3) + grade 12 dropouts (yr 4)). Percentage of Boise School District Graduating Students School Boise 98% 97% 97% 92% 94% Borah 98% 96% 98% 87% 89% Capital 96% 98% 95% 91% 91% Timberline 99% 98% 99% 93% 95% Annual Totals BSD Superintendent Office This formula provides for counting of dropouts and calculation of graduation rates for successive classes of students. Students who return to school after their class graduates and drop out again potentially count against the school s graduation rate multiple times. Graduation rates calculated using the NCES formula is often understated because of this flaw in the formula. Information Section 119

129 Recognition For the eight year in a row, thanks to our broad offering of Advanced Placement courses, Boise, Borah, Capital and Timberline high schools are once again ranked in the top 11% of the Washington Post s list of America s Most Challenging High Schools. Our college-go-on rate continues to increase with 79% of our AVID graduates now enrolling directly into college, thanks to this college-prep program for students who may be the first in their family to pursue a college degree. Forty-two Professional Technical Dennis Education Center students received medals or statewide office at the state SkillsUSA competition and four students placed in the top 10 in the nation. Twenty-nine District students were honored with Mayors Awards to Youth for demonstrating character by rising above hardships, serving their communities and consistently exhibiting kindness and consideration for others. Boise High s High Expectations Choir was invited to perform at Carnegie Hall in New York City. Borah High won the Washington State University 2016 Murrow High School Journalism Awards Competition. Nineteen Boise School District high school seniors named Finalists in the National Merit Scholarship competition. The National Merit Scholarship Program is an academic competition for recognition and scholarships that began in High school students enter the National Merit Program by taking the Preliminary SAT/National Merit Scholarship Qualifying Test (PSAT/NMSQT )-a test which serves as an initial screen of approximately 1.5 million entrants each year-and by meeting published program entry and participation requirements. Borah High was selected as a Top Global Learning School by the National Society of High School Scholars and AFS-USA (a leader in intercultural learning and international exchange programs). A team of Borah High students earned national recognition when they each scored a perfect score during the Continental Math League Competition. Capital High s Science Olympiad Team won the 2016 Idaho Science Olympiad, qualifying the team to compete at Nationals. Fairmont Junior High School students artwork was selected to represent Idaho on the National Christmas Tree & Pathway of Peace. For the second year in a row, Boise High's A Team, the reigning National Ocean Sciences Bowl Champions, qualified for Nationals. This year, Boise High brought two teams to the regional Salmon Bowl held February 27th at Oregon State University's College of Earth, Ocean and Atmospheric Sciences. Owyhee's NASA Rover Team Wins Big: Twenty-one 5th and 6th graders from Owyhee-Harbor Elementary School participated in the Idaho Tech NASA Mars Rover Challenge in Twin Falls this past weekend and brought back six awards for Owyhee! Owyhee's four teams went head-to-head with 23 teams from Eagle, Boise, Mountain Home, Jerome, Notus, and Twin Falls. The teams competed in eight categories: Team presentation, lab notebook, poster display, hill climb, speed test, blind test, rock collection and weight. Information Section 120

130 Boise District's Team Tators traveled to St. Louis to compete in the FIRST Robotics World Championships (04/2016). They rose to be the top team for the Carson Division and one of the few teams in the final rounds of the World Championships. Of more than 3,000 robotics teams, supported by over 11,000 students worldwide in 20 different countries, Team Tators rose to the top of over 75 teams that competed in the Carson Division. For Team Tators, taking first place in their Carson Division at the World FIRST Robotics Championships was their new personal best! Treasure Valley Math & Science Center won the Regional Science Bowl, while teams from Boise High and West Junior High placed 2 nd and 3 rd respectively. District Athletic Teams Earn Academic State Championships: Idaho High School Activities Association has announced the Spring Sports 2016 Academic State Championships. The award is presented to the varsity team in each classification that achieves the highest cumulative grade point average. Three athletic teams from Boise District high schools earned distinction as an Academic State Champion: Boise High Boys Varsity Golf Team with a cumulative GPA of Boise High Girls Varsity Softball Team with a cumulative GPA of Borah High Girls Varsity Tennis Team with a cumulative GPA of Education Programs The Boise School District implements a number of innovative programs to enhance the education of children in Ada County. While offering more unique and increased choice and opportunity for the community, program initiatives supplement the District s goal in ensuring that all students meet high standards of performance in learning. Identified below are descriptions of a number of major programs in the District. Advanced Placement Advanced Placement is the premier Boise School District program for high school students. Advanced Placement courses are challenging, rigorous college level offerings taken by District students in over twenty subjects. The program has grown from its inception in 1980, when 95 Advanced Placement exams were given, to a status of 3,972 exams in Colleges and Universities commonly use results of AP tests in granting course credits or waivers from particular classes. Information Section 121

131 AP exams are administered in the first two weeks of May each school year. They are scored in a central location by teachers using a rubric provided by the College Board. The AP exam scoring scale is 1-5, with scores of 3, 4, and 5 considered as eligible for college credit for the course. Classes are taught by certified high school teachers and audited by the College Board. The vast majority of colleges and universities offer credit and/or waivers for particular scores on Advanced Placement exams, and the College Board maintains a website where students and parents can see AP credit policies of each college/university. Each of Boise's traditional high schools offers at least 24 Advanced Placement courses. AP exams are administered in the first two weeks of May each school year. Whether or not students receive credits or course waivers for AP test scores is determined by individual colleges and universities. The College Board, which offers AP course outlines and audits districts' fidelity to the AP curricula, provides a comprehensive list of college credit policies for AP exams, even if a student does not score a 3 or above on an AP test, the experience of taking a college-level test will help a student to succeed in college. Advancement Via Individual Determination (AVID) In 2006, the Boise District initiated a pilot of a program called Advancement via Individual Determination - AVID - at Fairmont Junior High School. AVID is a college preparation program, which started in San Diego in 1980, with the express purpose of preparing students from the "forgotten middle" - kids who might not otherwise attend college - for post-secondary opportunities. AVID targets students in the academic middle of who have the desire to go to college and the willingness to work hard. These students are capable of completing rigorous curriculum, but are falling short of their potential. Typically, they will be the first in their families to attend college, and many are from low-income minority families. AVID pulls these students out of their unchallenging coursework and puts them on the college track: acceleration instead of remediation. The students are supported by the AVID elective, which is designed to support their accelerated studies. An important piece of the college preparation is taking students as a group to visit Idaho colleges and universities schools they may wish to attend. AVID prepares students for college by providing three critical components: 1) the belief that they can and will attend college, 2) exposure to accelerated coursework and the skills they need to succeed in those classes, 3) a positive academic and social support network. 1,400 1,200 1, BSD Historical AVID Enrollment ,043 1,099 1, Information Section 122

132 From its beginnings at Fairmont, AVID has expanded across the Boise District, and is now in place at each one of Boise's 8 junior high schools and 5 high schools. Three AVID classes have graduated from Boise District high schools. Of 124 AVID grads, 101 (81%) enrolled in college the semester after high school graduation. 96 (77%) are still enrolled in college. The "Direct to College" rate for the Boise District class of 2013 was 60%; the statewide rate in 2010 was 45%. AVID is working. More than 879% of AVID students go on to college. And it is growing, there are currently 1,195 students participating in AVID Boise Schools at every junior and senior high school. The District is continuing to explore options for students to obtain funding for college scholarships, transportation for college visits and program supplies. Bridge Program The Bridge program is a program-within-a-school that provides an intensive English language program to limited and non-english speaking students in grades Bridge is a program primarily for newcomers to the country. This program provides the opportunity for junior high and high school students to build a strong English foundation through content instruction before attending their home schools. The program is hosted at Borah High School and Hillside Junior High School. Classical Education Program Classical education is a model of education following an ancient pattern call the trivium which divides learning into three distinct stages: Grammar (grades K-4); Logic (grades 5-8); and Rhetoric (grades 9-12). In the spring of 2009, the Boise School District Board approved adoption of a public Classical Education program to be located at Pierce Park International School. The entire school population (380 students) is enrolled in the Classical Program. Dual Language Program The Boise School District is pleased to offer kindergarten through sixth grade Spanish/English dual language programs at Whitney and Whittier Elementary Schools. Each program will continue to offer AM and PM kindergarten session. A child does not have to have kindergarten dual language experience to enroll as a first grader. Dual language is a program strand within each school where half of the instruction is provided in English and the other half in Spanish. Because students enrolled in the program become Whitney and Whittier students, opportunities, and services typical to both schools will be available to dual language students. Extended Day Kindergarten Tuition Based The State of Idaho does not fund extended day kindergarten. The current funding formula only pays for a half-day program. User fees fund the Extended Day Kindergarten program. Fees are determined based on the number of students enrolled in the program. Each site must have a minimum of 18 students enrolled. There is a one-time application fee of and the monthly tuition rate of $ The District sites offering the program are Hidden Springs, Highlands, Liberty, Longfellow, Lowell, Pierce Park, Roosevelt, Shadow Hills Maple Grove and Amity Elementary schools. Gifted Services The Boise School District Gifted Program strives to be a model of excellence, providing professional expertise and exemplary resources to develop intellectual rigor, social conscience, and creative thinking, in a diverse population of gifted youth. This constructive and collaborative program succeeds through the commitment of school, families, and community. The Boise School District provides services to gifted children that respond to their unique social, emotional, and cognitive needs. Information Section 123

133 Harbor Method Program The Harbor School Method is a child centered educational model built on high expectations for both student behavior and academic endeavor. The Harbor School Method provides a comprehensive plan for character education and a rigorous program of core subject instruction. Key characteristics of the Harbor Method include a focus on high academic and behavioral expectations for all students, a core knowledge curriculum, interactive and engaging direct instruction methods to ensure each child's success, and high levels of parent involvement. The method proactively sets up an environment that allows students to focus on learning while in a safe, secure setting. The Harbor Method program is offered at Hidden Springs and Owyhee-Harbor Elementary Schools. International School Program The International School program, based on Global Education and World Language Instruction, is located at Longfellow Elementary. The expanded social studies curriculum includes a focus on countries of study. Students are exposed to a curriculum enriched by historic, geographic, and cultural extensions that provide frequent opportunities for students to explore, understand, and draw conclusions with other people, cultures, and historical experiences. Students are provided with weekly foreign language instruction in Spanish. Montessori Program The mission of Boise School District Montessori Project is to foster self-motivated, responsible, life-long learners by providing an opportunity for students to meet high academic standards using the Montessori philosophy and methods of education. The program is located at Liberty Elementary school. The Montessori program coexists with the traditional school program and operates on the same calendar. The District s goal is to implement the Montessori pedagogy by providing a prepared learning environment with materials and classroom organization specific to the Montessori Method and a highly qualified, dual certified (Idaho State Certification & Montessori Certification) teacher with a classroom aide. Professional Technical Center The Dehryl A. Dennis Technical Education Center provides Ada County secondary students with workforce skill development and a seamless transition to active participation in economic and community roles. Dennis Center instructors are industry certified and bring a wealth of experience to the classroom. Their focus is to prepare students for transition to post-secondary training and careers beyond high school. The center promotes student organizations such as: SkillsUSA, Health Occupation Student Association (HOSA), Distributive Education Clubs of America (DECA), Technology Student Association (TSA), and Family Career and Community Leaders of America (FCCLA) Treasure Valley Mathematics and Science Center The Treasure Valley Math and Science Center (TVMSC) is a partnership program between the Boise, and Meridian School Districts. The program serves area public and non-public school students and is located at Riverglen Junior High and Capital Senior High School. TVMSC is a unique learning community that offers opportunities in mathematics and science education unlike those found in traditional school settings. The design of this curriculum is for students with a strong interest/ desire to excel in mathematics and science. A key focal point of the instructional program is group and paired activities that require students to work as a member of a research team. Students collaborate in posing questions, designing experiments, acquiring and analyzing data, and finally, presenting their findings. CERTIFIED/CLASSIFIED PERSONNEL The District staff is highly educated and experienced. Ninety-two percent of eligible certified employees belong to the Boise Education Association. The District and the Boise Education Association use a collaborative approach to bargaining. The current contract for the school year was ratified by over 98.9% of the voting members. The District recruits and retains quality employees. Approximately 66 percent of our certified staff have earned their Master s degree or higher. Offering competitive salaries and benefits, providing good administrative support, and marketing the District to potential applicants are some of the ways the District retains such a remarkable staff. Information Section 124

134 100% Staff Education Level District Comparison % of Staff Masters Degree+ 80% 60% 40% 20% 0% 66% 46% 35% State of Idaho Boise SD District Comparison State of Idaho West Ada SD 27% 27% Pocatello SD Bonneville SD 44% Nampa SD 27% 29% Vallivue SD Coeur D'Alene SD 60% Moscow SD None Assoc BA/BS MA/MS 6 Year Doctorate Other Total Masters Degree+ State of Idaho ,561 5, , % Boise , , % West Ada 0 2 1, , % Pocatello % Bonneville % Nampa % Vallivue % Coeur % Moscow % Certified Staff Years Teaching Comparison 56% 62% 53% 54% 47% 40% 48% 55% 53% 19% 18% 18% 21% 16% 16% 26% 22% 26% 30% 35% 41% 22% 19% 21% 30% 25% 27% >10 yrs 6-10 yrs 0-5 Yrs State of Idaho Boise SD West Ada SD Pocatello SD Bonneville SD Nampa SD Vallivue SD Coeur D'Alene SD Moscow SD Years Teaching 0-5 yrs 6-10 yrs >10 yrs Total State of Idaho 4,645 3,103 9,900 17,648 Boise 1, ,335 5,356 West Ada 1,668 1,330 3,349 6,347 Pocatello ,149 2,133 Bonneville ,884 Nampa 1, ,065 2,671 Vallivue ,422 Coeur D'Alene ,025 1,849 Moscow Information Section 125

135 Staff Information - Allocation of Resources District staffing resources are evaluated throughout the year based on current enrollment needs. As students move into and out of the area, schools evaluate current staff needs. If changes must occur during the year, principals and supervisors will work with the Area Director and Deputy Superintendent to determine if staffing must be increased from the original budget. All schools allocate staff resources based on their enrollment by grade or subject and the needs of their students. Special programs offered in specific buildings allocate staff based on the needs of the particular program. Title I allocations are based on student population and poverty. Board Policy states the District will strive to achieve no greater than the following class size ratios: Kindergarten/ First = 23 students per class Second/ Third = 26 students per class Fourth/ Fifth/ Sixth = 32 students per class Junior/ Senior High = 160/students/teacher contact/day Alternative High = 18 students per class As part of the budgeting process, all principals and program supervisors are required to meet with the Area Directors to discuss staffing needs and program placements. This occurs in the spring of each year. Staffing requests are reviewed to determine if they follow the direction of the Strategic Plan. Once it is determined that the request fits into the Strategic Plan of the District, priorities are developed to meet budget constraints. During the FY the following staffing priorities were included in the budget: Staffing Changes 4.0 Community Resources Specialists 2.0 Transition Specialists 1.0 Payroll Financial Clerk 0.5 Communications Specialist 10.0 Part-time Custodians to full time 2.0 Part-time delivery workers to full time 1.0 Full time Custodian New Facilities & Operations Bldg. 0.5 Assistant Principal 3.0 Special Education Assistants 7.4 Teachers -0.5 Print Shop Clerk -0.4 Testing/E-Rate Coordinator Change work hours for high school paraprofessionals ½ hour/day $40K. Increase substitute pay $5.00 per day. Boise School District Certified & Non-Certified FTE Trends The following table shows the staffing history from all funding sources for the last four years and the anticipated staff for the school year. Information Section 126

136 Boise School District FTE Employee Total Proposed Certified Activity Superintendent Assistant Superintendent Director Supervisor/Coordinator Principal-Elementary Principal-Secondary Assistant Principal Teacher-Elementary Teacher-Secondary Education Media Generalist Counselor Mentor/Consulting Teachers School Psychologist Speech/Language Pathologist Audiologist School Social Worker School Nurse Occupational/Physical Therapist Total Certified , , , Classified Activity Business Manager/District Clerk Clerk - Board of Trustees Office Clerical District Office Clerical Building Personnel/HR Services Public Information Custodian Supervisor Custodial, Maintenance Personnel Food Service Supervisor Food Service Manager Food Service Food Preparation Building/Grounds Supervisor Building/Grounds Personnel Instructional Assist. - Regular Ed Instructional Assist. - Special Ed Instructional Assist. - Title I Instructional Assist. - ELL/LEP Interpreter - Hearing Impaired Library Assistant Transportation Supervisor Safe Environment - Security Personnel Safe Environment-Playground/Noon/Hall Health Assist Special Project Personnel Other Non-Certified, Specify IT Technology/Data/Analysis Services Computer Technology Technician Total Non-Certified Total Certified 1, , , , , District Total 2, , , , , Current 07/16 Source: Idaho Department of Education Information Section 127

137 Certified Salary Schedule The District negotiated with the BEA for a one-year contract, the contract will run through school year. The contract authorized a 189-day calendar which includes two stipend days for professional collaboration. The salary schedule is developed to encourage staff to obtain additional education Certified Salary Schedule - Teacher - Counselor Nurse I II III IV V BA+45 VI VII VIII Index BA BA+9 BA+15 BA+30 or MA MA+9 MA+15 MA+30 (0) A 37,010 37,283 37,555 37,827 38,099 38,643 39,187 39,764 (1) B 37,283 37,555 37,827 38,099 38,643 39,187 39,764 41,754 (2) C 37,555 37,827 38,099 38,643 39,187 39,764 41,754 43,841 (3) D 37,827 38,099 38,643 39,187 39,764 41,754 43,841 46,033 (4) E 38,099 38,643 39,187 39,764 41,754 43,841 46,033 48,334 (5) F 38,643 39,187 39,764 41,754 43,841 46,033 48,334 50,751 (6) G 38,643 39,187 41,754 43,841 46,033 48,334 50,751 53,289 (7) H 38,643 39,187 43,841 46,033 48,334 50,751 53,289 54,621 (8) I 38,643 39,187 43,841 48,334 50,751 53,289 54,621 55,987 (9) J 38,643 39,187 43,841 48,334 53,289 54,621 55,987 57,386 (10) K 38,643 39,187 43,841 48,334 54,621 55,987 57,386 58,820 (11) L 38,643 39,187 43,841 48,334 55,987 57,386 58,820 60,291 (12) M 38,643 39,187 43,841 48,334 57,386 58,820 60,291 61,799 (13) N 38,643 39,187 43,841 48,334 58,820 60,291 61,799 63,343 (14) O 38,643 39,187 43,841 48,334 60,291 61,799 63,343 64,928 (15) P 38,643 39,187 43,841 48,334 61,799 63,343 64,928 66,551 (16) Q 38,643 39,187 43,841 48,334 61,799 63,343 64,928 68,214 Based on 189 days includes 2 PLC days. For initial placement on this schedule (determined by the individual s experience index step and education lane), the maximum salary for teachers new to the District will be $64,928. Employees hired into the District will be subject to an Experience Index adjustment for initial salary schedule placement. Placement after this adjustment may not match the employee s actual years of certificated teaching experience. See the New to District Experience Portability Schedule under the Human Resources tab of the Boise School District website for that adjustment calculation. Transcripts received for Salary Advancement: Professional employees completing academic requirements for advancement on the salary schedule must submit official transcripts no later than October 1, Transcripts must be date stamped in the Human Resources Office by October 1, 2016 to receive retro pay, effective to the beginning of the school year. Transcripts received after October 1, 2016 will be applied to the following school year. Credits earned beyond the BA Degree and which are in the field of education, or toward an advanced degree, or in the individual's major/minor field of study will be recognized for placement and/or advancement on the salary schedule, except for those credit hours required by the State Department of Education for initial teacher certification. Information Section 128

138 For placement on the salary schedule at the MA+ level, credits earned must be subsequent to a Master s degree received after initial state certification. In the case of a professional employee who has accepted an extra-curricular assignment, physical education credits shall be recognized for the advancement on the salary schedule, regardless of the professional employee's major or minor field, with the following provisions: [1] athletic coaches may only count credits which are identified as physical education credits on the official transcript; [2] no more than three physical education credits will be used for advancement on the salary schedule; and [3] only physical education credits earned after being employed by the Boise School District may be used for advancement on the salary schedule. Note: In determining the education factor, only credits earned after the initial certification, shall be allowed. This salary schedule is adopted only for the school year. Any reference to future lane or step increases is advisory only and subject to further approval by the Board of Trustees Classified Salary Schedule The classified salary schedule allows the District to attract and retain employees, offer competitive starting pay rates, maintain internal and external equity and be affordable in the future. Classified base salaries were increased by 3 percent. This table is the approved classified salary schedule and position descriptions follow District Support Classified Salary Schedule Minimum Maximum Index C D E F G H I J K L M The following includes definitions for the grade level and step structure positions for this salary schedule. Any position may or may not be listed and positions and placement are subject to change from the print date of this document. Information Section 129

139 CLASSIFIED PAY POSITIONS C H J Auditorium Technician Academic Interventionist Asst. Shop Foreman, Carpenter & Glass AVID Tutor Adm. Asst./Elem. Asst. Shop Foreman, Electrical Child Care Provider Adm. Asst./Principal Sr. High Asst. Shop Foreman, Grounds Custodian I Auditorium Tech Asst. Shop Foreman, HVAC Food & Nutrition Worker Behavior Interventionist Asst. Shop Foreman, Painter I/T College Student Intern Carpenter Asst. Shop Foreman, Plumbing & Safety Laborer-Temporary Department Clerk Asst. Shop Foreman, Support Team Office Assistant ELL Intake Specialist COTA Receiving/Data Entry Clerk Food Service Manager/Elem Community Relations Facilitator School Support Assistant General Tech Ed. Sign Language Interpreter (EIPA) D Glazier GIS Tech Book Warehouse Driver Grant Support Assistant PTA Educational Tutor Graphic Designer Trainer (Read Right) ELL Tutor Health Tech K Custodian II IDLA Coordinator Ed. Sign Language Interpreter (RID/NAD) Head Custodian Asst./Jr. High Painter Financial Specialist Read Right Tutor Security Officer IBI Professional Title I Tutor Support Team Tech Site Support Specialist Warehouse Worker Tool Room Monitor L E Transition Specialist Foreman, Carpenter & Glass Library Paraprofessional I Foreman, Electrical Shop Special Ed Assistant Administrative Technician Foreman, Grounds Shop F Book Warehouse Manager Forman, HVAC Apprentice - Trade Business Technician Foreman, Mechanic Shop Food Service Asst. Manager/Elem. Community Resource Specialist Forman, Plumbing & Safety Lead Warehouse Worker Ed. Sign Language Interpreter Foreman, Project G Ed. Transcriber/Transliterate M Adm. Asst./DSC Electrician Community Education Coordinator Adm. Asst./Secondary Employee/Benefits Analyst Custodial Services Area Manager Custodian Asst./Sr. High Executive Assistant Financial Accountant Detention Monitor F&O Accounting & Budget Manager Food & Nutrition Area Manager Equipment Operator Food Service Manager/Secondary Security Specialist Food Service Asst. Manager-Sec Head Custodian/Secondary Systems Analyst Head Custodian / Elementary Mechanic Systems Engineer JFK Site Coordinator Students Records Asst./Sr. High Wellness Coordinator Sprinkler/Irrigation Tech Plumber Refrigeration/HVAC Tech Registrar/Jr. High Welder/Mechanic Information Section 130

140 Benefits Package The School District provides a high quality benefits package to all full time employees including medical, dental, vision, and life insurance. Other benefits include employee assistance program (EAP), disability income insurance, worker s compensation insurance, unemployment insurance, sick leave bank, holidays, vacation, credit union, and professional development, periodic season passes, and discounts. Boise School District promotes improved employee health and vitality with a multi-faceted wellness plan, and provides directions for filing worker's compensation claims (for workplace injuries), and addresses other risk management questions and concerns. District Provided Benefit Totals District Cost for Employee Per: Benefits Month Year Medical 608 7,296 Dental Vision Term Life 8 96 EAP 2 24 ~Totals $680 $8,160 DISTRICT PROFILE BOISE VALLEY Boise City serves as both the Ada County seat and the state capital. The Boise City-Nampa Metropolitan Service Area (MSA) includes five counties, Ada, Boise, Canyon, Gem, and Owyhee Counties. The Boise City-Nampa MSA forms the regional trading center for the Southwestern part of Idaho and the center of Idaho s state government. Manufacturing, corporate headquarters, financial services, utilities, regional healthcare, regional shopping, government, and transportation are the backbone of the Ada County portion of the Boise City-Nampa MSA. Additional information about Boise is located on the City of Boise website. Boise City Boise is the third largest city in the Northwestern United States and one of the fastest growing business communities in the nation. More than 250 days of sunshine annually, a work force of approximately 280,000, and easy access to the West Coast and Rocky Mountain Region are of the top features of the Boise Valley. Business friendly and environmentally conscious, Boise is considered by many to be the most livable city in the country. For additional information see this interactive brochure from the Boise City office of Economic Development. The City of Boise prepares "Economic Briefs" in its Strategic Planning and Budget Office and provides a general overview of key market condition indicators throughout the City and State during the fiscal year. The City of Boise's fiscal year is October 1 - September 30. The primary function of the Brief is to serve as an economic monitoring tool for the City Council, the Executive Management Team and the Public. The Idaho Department of Labor compiles Ada County and Boise MSA Work Force Trends. The Following are excerpts from this resource. Boise and Surrounding Area Population Garden Year Boise Eagle City Kuna Meridian Star Rural County Total County ,730 20,550 11,020 15,650 78,290 6,030 60, , ,700 21,350 11,070 15,960 81,380 6,480 60, , ,730 23,460 11,160 16,070 85,240 7,140 61, , ,670 24,600 12,060 17,320 91,310 7,930 61, , ,900 25,510 11,420 18,430 91,420 8,150 61, ,840 *Census- Source: Community Planning Assoc. of Southwest Idaho (COMPASS) all estimated Information Section 131

141 Economic Overview Boise, the capital and largest city in Idaho, is the hub of commerce, banking, and government for the state. Many regional, national, and international companies headquartered in Boise include, Albertsons, J.R. Simplot Corp., and Micron Technology. Ada County and Boise MSA Work Force Trends may be found on the Idaho Department of Labor website, the following are excerpts from this resource. Per Capita Income for Ada County Year Ada County 39,426 40,103 41,643 42,407 43,738 State of Idaho 32,050 33,544 34,846 35,641 36,734 United States 40,277 42,453 44,266 44,438 46,049 Source Idaho Department of Labor/Bureau of Economic Analysis 08/16 Labor Force and Employment Ada County The Ada County labor force grew significantly between 2005 and 2015, increasing by over 30,000. Ada County has more jobs than its labor force supports, requiring commuters from neighboring counties to fill them. During 2015, the unemployment rate continued to decline, dropping 0.6 points from The county consistently posts rates below the statewide average. The county s annual payroll continued to increase in 2015, adding 6,400 covered jobs. Four sectors made up nearly 70 percent of the growth. The largest growth was in trade, utilities & transportation sector which added 1,717 jobs. This was followed by 1,130 jobs education and health care and 755 jobs in leisure and hospitality. Government, including public education, was fourth with 680 additional jobs. Over the decade, the county has increased payrolls by over 19,147. That is impressive considering this time frame included the worst recession in recent memory. Construction and manufacturing lost over 7,000 jobs between 2005 and These sectors made up 18 percent of the covered employment in 2005 but comprise only 13 percent now. Despite the recession, education and health care posted a gain of over 10,800 jobs since This sector was followed by trade, utilities and transportation with over 6,100 new jobs. Leisure and hospitality added almost 4,800 jobs over the decade, while Government saw a growth of over 3,000 jobs The following lists major employers with main offices in Ada County for the State of Idaho and the type of business. Major Private Employers in Ada County Name Location Type of Business St. Luke's Regional Medical Center Idaho Healthcare St. Alphonsus Regional Medical Center Boise Healthcare AT&T/Direct TV Boise Entertainment & Internet Services Hewlett Packard Idaho Technology Equipment Idaho Power Boise Public Utility Micron Technology Boise Semiconductor Manuf. Wells Fargo Boise Financial Services Wal-Mart Idaho Retail Trade Albertson s Boise Food and Drug Retailer WDS Global Boise Customer Service Source: Idaho State Department of Labor 08/16 Information Section 132

142 Employment The following table shows the current employment by industry and the previous four years. Boise MSA Wage & Salary Employment by Industry Annual Average & Unemployment Rate - (May Totals) Seasonally Unadjusted data Civilian Labor Force 308, , , , ,400 Unemployment 21,382 19,448 14,522 12,144 10,600 Percent of Labor Force Total Employment 287, , , , ,800 Non-Farm Employment - Not Seasonally Adjusted As of May AA AA P P B Total Nonfarm 265, , , , ,200 Mining, Logging & Construction 13,800 14,300 15,100 19,000 21,900 Manufacturing 24,000 24,200 24,600 25,200 25,900 Trade, Transportation, & Utilities 52,100 52,500 56,400 57,100 59,00 Information 4,400 4,400 4,500 4,300 4,600 Financial Activities 14,300 15,200 14,700 16,600 17,200 Professional & Business Services 39,900 42,000 36,500 39,300 41,700 Education & Health Services 40,400 41,900 42,900 43,400 44,700 Leisure & Hospitality 24,600 25,400 27,200 27,500 28,800 Other Services 9,400 9,700 9,900 10,500 11,000 Total Government 42,900 42,800 46,200 46,300 47,400 Note: (AA)-Adjusted Annual, (P)-Preliminary. Source: US Dept. of Labor* 05/16 Building Permits Residential building permits as an indicator of growth within a region. The table below illustrates the number and valuation of new single-family and multi-family residential building permits from the last 6 years. Boise City Construction Values Month of May totals used for each Year Year New Dwelling Units 5 Month Total Permits Dwellings (incl. Other) Commercial Construction Trade Other Permits Total Building Valuation ,738 7,368,462 7,548,437 3,819,599 15,232, ,251 6,880,452 7,580,802 3,365,975 14,580, ,022 12,393,793 15,001,801 3,856,807 27,573, ,753 19,225,382 14,359,867 4,984,793 33,796, ,009 26,349,842 16,634,458 8,168,507 43,347, ,653 8,120 28,629,143 6,424,212 12,994,799 35,202,445 Source: Boise City Planning Department/Construction Reports Information Section 133

143 Unemployment Strong job growth, a continued demand for workers and an increase in people looking for work edged Idaho's seasonally adjusted unemployment rate up slightly in July to 3.8 percent. Idaho regained its status as number one in the nation for over-the-year job growth in July with nearly 23,000 more jobs and a 3.4 percent increase driven by across-the-board gains in all industries. Construction showed the biggest gain with a 12.6 percent increase, followed by growth in financial activities, leisure and hospitality and other services. Month-to-month, growth in the state's seasonally adjusted nonfarm payrolls remained steady between June and July with an addition of 3,900 jobs and a 0.6 percent increase. Idaho's labor force increased by almost 1,500 to 811,850, total employment grew by 1,000 to 781,020 and after remaining flat for three consecutive months, the number of unemployed Idahoans increased by 500 in July. Combined, these factors resulted in a slight bump in the state's seasonally adjusted unemployment rate, up a tenth of a percent from June. The last time the state's unemployment rate showed any increase was in April The state's labor force participation remained unchanged at 64.1 percent. Nationally unemployment held steady at 4.9 percent. industries. Seasonally Adjusted Ada County Revised June Data Labor Force June 2015 June 2016 Civilian Labor Force 216, ,043 Total Unemployment 209, ,606 Unemployed 6,956 7,437 Ada County % of Unemployed State of Idaho % of Unemployed US % of Unemployed Source: ID Dept. of Labor 08/2016 report Educational Attainment Facilities within accessible commuting distance serve as educative resources to students and residents within the District. Public University or College Boise State University Eastern Idaho Technical College University of Idaho Lewis-Clark State College College of Southern Idaho Idaho State University College of Western Idaho Private University or College College of Idaho Brown Mackie College Carrington College Concordia University School of Law George Fox University ITT Technical Institute Northwest Nazarene University Stevens-Henager College University of Phoenix Information Section 134

144 Military Gowen Field s mission is to support readiness of the force by serving as a training center and a support site for power projection missions. As a Total Force Training Center, Gowen Field s primary responsibility is providing quality training facilities for reserve- and active-component military forces. Gowen Field also fulfills the role as Army Power-Projection Support Platforms. Gowen Field is a ready and capable mobilization site, equipped to prepare and deploy U.S. Army Reserve, Air National Guard, and Army National Guard Units-Army and Air Guard for any contingency. As a world-class installation, Gowen Field s continuing goal is to provide excellent customer service and facilities and enhance the quality of life for all who train, work or live here. The Gowen Field community truly is unique, with active, reserve and civilian components working together for the betterment of all facets of life at the installation. Transportation Efficient and well-maintained road systems run throughout the Boise-Nampa MSA, giving employees quick and easy travel to and from the workplace. Major highways also connect the MSA to other Northwest and Western markets, such as Salt Lake City, Portland, Seattle, and San Francisco. The average commute time in the MSA is 20.2 minutes 20 percent faster than the national average and considerably less than other urbanized areas in the West. The following resources may be contacted for further transportation information throughout the Boise School District. Ada County Highway District, Idaho Transportation Department, Community Planning Association, Valley Regional Transit. The Boise MSA is served by regional and national bus lines, Union Pacific Railroad, and major freight companies. Source: Boise Metro Chamber of Commerce. Boise Airport Boise Airport (BOI) is a department of the City of Boise, and is overseen by a seven-member Airport Commission. A municipally owned entity, BOI operates as a self-supporting enterprise. The Boise Airport's mission is to provide a world-class gateway that connects people with the most livable City in the country. Source: Charter/Other Commercial Carriers: Services: Alaska/Horizon Air SkyWest Airlines N2 Air Charter American Eagle Airlines Southwest Airlines Jackson Jet Center Delta Airline United Airlines Western Air Express Frontier Airlines US Airways Western Aircraft Seaport Airlines Information Section 135

145 SCHOOL DIRECTORY/ENROLLMENT Senior High Schools Enrollment Totals as of 11/02/2015 Boise High 1010 W. Washington Boise, ID Enrollment: 1,558 Borah High 6001 W. Cassia Boise, ID Enrollment: 1,507 Capital High 8055 W. Goddard Boise, ID Enrollment: 1,310 Junior High Schools East Jr. High 5600 E. Warm Springs Ave. Boise, ID Enrollment: 641 Riverglen Jr. High 6801 N. Gary Lane Boise, ID Enrollment: 640 Elementary Schools Adams 1725 E. Warm Springs Boise, ID Enrollment: 350 Cynthia Mann 5401 W. Castle Dr. Boise, ID Enrollment: 408 Hawthorne 2401 W. Targee Boise, ID Enrollment: 328 Koelsch 2015 N. Curtis Boise, ID Enrollment: 437 Monroe 3615 W. Cassia Boise, ID Enrollment: 323 Riverside 2100 E. Victory Rd. Boise, ID Enrollment: 669 Valley View 3555 N. Milwaukee Boise, ID Enrollment: 448 Fairmont Jr. High 2121 N. Cole Rd. Boise, ID Enrollment: 801 South Jr. High 3101 W. Cassia St. Boise, ID Enrollment: 614 Amity W. Amity Boise, ID Enrollment: 613 Garfield 1914 S. Broadway Boise, ID Enrollment: 379 Hidden Springs 5480 W. Hidden Springs Dr. Boise, ID Enrollment: 371 Liberty 1740 S. Bergeson Boise, ID Enrollment: 532 Morley Nelson 7701 W. Northview St. Boise, ID Enrollment: 543 Roosevelt 908 E. Jefferson St. Boise, ID Enrollment: 330 Washington 1607 N. 15th St. Boise, ID Enrollment: 311 Specialized Programs Ada County Juvenile Detention Center 6300 Denton St. Boise, ID Enrollment: 37 Marian Pritchett Memorial School 1617 N. 24th St. Boise, ID Enrollment: 32 Hillside Jr. High 3536 W. Hill Rd. Boise, ID Enrollment: 613 West Jr. High 8731 W. Salt Creek St. Boise, ID Enrollment: 900 Collister 4426 W. Catalpa Boise, ID Enrollment: 250 Grace Jordan 6411 W. Fairfield Ave. Boise, ID Enrollment: 529 Highlands 3434 N. Bogus Basin Rd Boise, ID Enrollment: 343 Longfellow 1511 N. 9th St. Boise, ID Enrollment: 355 Mountain View 3500 N. Cabarton Ln. Boise, ID Enrollment: 367 Shadow Hills 8301 W. Sloan St. Boise, ID Enrollment: 613 White Pine 401 E. Linden Boise, ID Enrollment: 519 ASCENT 8201W. Victory Rd Boise, ID Enrollment: 34 Professional Technical Center 8201 W. Victory Rd. Boise, ID Enrollment: varies by class Frank Church High 8051 W. Salt Creek St. Boise, ID Enrollment: 383 Les Bois Jr. High 4150 E. Grand Forest Dr. Boise, ID Enrollment: 671 Hillcrest 2045 S. Pond Boise, ID Enrollment: 359 Lowell 1507 N. 28th St. Boise, ID Enrollment: 376 Owyhee 3434 W. Pasadena Boise, ID Enrollment: 261 Taft 3722 N. Anderson St. Boise, ID Enrollment: 338 Whitney 1609 S. Owyhee Boise, ID Enrollment: 603 Boise Evening School 8051 W. Salt Creek St. Boise, ID Enrollment: 88 Timberline High 701 E. Boise Ave. Boise, ID Enrollment: 1,124 North Jr. High 1105 N. 13th St. Boise, ID Enrollment: 897 Jefferson 200 S. Latah Boise, ID Enrollment: 272 Maple Grove 2800 S. Maple Grove Boise, ID Enrollment: 500 Pierce Park 5015 N. Pierce Park Boise, ID Enrollment: 366 Trail Wind 3701 E. Lake Forest Dr. Boise, ID Enrollment: 704 Whittier 301 N. 29th St. Boise, ID Enrollment: 490 Madison Early Childhood Center 2215 W. Madison Ave. Boise, ID Enrollment: 49 Treasure Valley Math & Science Center 6801 N. Gary Lane Boise, ID Enrollment:121 Information Section 136

146 SCHOOL YEAR CALENDAR August All Teachers on Duty August 18, Building/District In-service August First Day of School (K-12 Early Release) September 5... Labor Day (Holiday No School K-12) October 6... State In-service Day (No School K-12) October 7... Non-paid/non-work day (No School K-12) October End of First Quarter (Elementary K-6 Early Release) November 2... Kindergarten Parent/Teacher Conferences (No School K) November 3... Parent/Teacher Conferences (No School K-6) Elementary evening conferences will be held Wednesday, Nov. 2 and Thursday, Nov. 3 Secondary evening conferences will be held during the week of Oct. 31- Nov. 3 November 4... No School K-12 November Thanksgiving Holiday Break (No School K-12) December K-12 Early Release December 22 January 3... Winter Holiday Break (No School K-12) January 4... School Resumes January Martin Luther King Jr. Day (Holiday No School K-12) January 18, 19, Secondary End of Semester Testing (7-12 *Early Release) January End of First Semester (K-6 Early Release) February District In-Service (No School K-12) February Presidents Day (Holiday No School K-12) March 9... Kindergarten Registration 3:30 5:30 p.m. March End of Third Quarter (Elementary K-6 Early Release) March Spring Break (No School K-12) May Last Day of School for Seniors May Memorial Day (Holiday No School K-12) May 31 & June Secondary End of Semester Testing (7-12 *Early Release) June 2... Last Day of School (K-12 Early Release) June Secondary Summer School - Semester 1 July 4... Independence Day Holiday (No Summer School) July Secondary Summer School Semester 2 Early Release Times: Elementary 1:15 or **1:45(lunch served), Senior High 12:30 (no lunch served) Junior High 12:00 (no lunch served) *On end of semester test days, Junior High releases days 1 & 2 at 1:15, (lunch served- January 14-15, May 29 & June 1) and day 3 at 12:00 (no lunch served- January 16 & June 2). Kindergarten; AM: 10:30 or **11:00. Kindergarten PM: 1:15 or **1:45 **Late Start Schools: Amity, Hawthorne, Hillcrest, Lowell, Madison, Morley Nelson, Riverside, Shadow Hills and Whittier) Grading Periods August 24 October days October 31 January days January 23 March days April 3 June days Information Section 137

147 GLOSSARY Accounting System The total set of records and procedures which are used to record, classify and report information on the financial status and operations of an entity. Accrual Basis of Accounting The method of accounting under which revenues are recorded when they are earned (whether or not cash is received at that time) and expenditures are recorded when goods and services are received (whether cash disbursements are made at that time or not). Adjusted Market Value of Property Market values resulting from a ratio study, done annually by the state tax commission, compare assessed and market values of property. The study is required for school equalization under Idaho Code to ensure that maintenance and operations property tax levies raise the same amount of property tax per dollar of market value regardless of the level of assessment. Alternative Secondary Program This program provides special instructional courses and offers special services to eligible at-risk youth to enable them to earn a high school diploma. Appropriation An authorization made by the legislative body of a government that permits officials to incur obligations against and to make expenditures of governmental resources. Appropriations are usually for fixed amounts and are typically granted for a one-year period. ASB Activity Funds Associated Student Body activity funds are generally earned by the students and used for student activities. The monies are designated for student purposes and restricted as to use by state or local rules and regulations. Assessed Value of Property The dollar value assigned to property by the county assessor and certified by the Board of County Commissioners. Audit A systematic examination of resource utilization and concludes a written report. It is a test of management s internal accounting controls and is intended to: Ascertain whether financial statements fairly represent financial position and results of operations; Test whether transactions have been legally performed; Identify areas for possible improvements in accounting practices and procedures: Ascertain whether transactions have been recorded accurately and consistently; and ascertain the stewardship of officials responsible for the District s resources. Average Daily Attendance The aggregate number of days that enrolled students are present divided by the number of days of school. Balanced Budget The operating budget will balance the current expenditures with current revenues. The budget may include beginning fund balances less required reserves as established by the board of trustees. Benefit Apportionment The portion of the educational support program paid to districts based on the employer s rate (percent) for Medicare, Social Security (FICA), and the Public Employee Retirement System of Idaho (PERSI). The benefit apportionment is calculated by multiplying the rate times the salary-based apportionment. Benefits The employer s share of health, dental, and life insurance, workman s compensation, social security, and retirement. Information Section 138

148 Bond A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date in the future (the maturity date), together with periodic interest at a specified rate. Budget A plan of financial operation expressing the estimates of proposed expenditures for a fiscal year and the proposed means of financing them (revenue estimates). Budget Calendar Schedule of key dates, which, the Board of Trustees and Administrators follow in preparation, adoption, and administration of the budget. Budgetary Control The control or management of a government in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Capital Outlay An expenditure that is generally more than $20,000 and results in ownership, control, or possession of assets intended for continued use over relatively long periods of time. (Examples: constructing or acquiring buildings and equipment, the initial equipment of buildings or additions, and the initial acquisition of library books and research periodicals for a new school building.) CFDA Catalog of Federal Domestic Assistance - Federal programs available to State and local governments (including the District of Columbia) federally-recognized Indian tribal governments; Territories (and possessions) of the United States; domestic public, quasi-public, and private profit and nonprofit organizations and institutions; specialized groups; and individuals. Charter School In Idaho, a charter school is a public school authorized by chapter 52, Title 33, Idaho Code. It is nonprofit, publicly funded, and nonsectarian. It operates independently within the existing public school system governed by the conditions of its charter and all federal laws and Idaho Code. In a charter school, each student, parent, and teacher chooses to be part of the school. Contingency Reserve, General Fund Idaho Code A provides that the Board of Trustees of any school district may create and establish a general fund contingency within the annual budget. The contingency shall not exceed five percent (5%) of the total general fund budget. Disbursements from the contingency reserve may be made by resolution from time to time as the Board of Trustees determines necessary. Depreciation Allowance Generally, depreciation is the expiration in useful life of fixed assets attributable to wear and tear due to use and lapse of time, obsolescence, inadequacy, or other physical or functional cause. Discretionary Funding Another term for Support Unit Funding, see Support Unit. State Public School Support distributed based on a per-support-unit basis Distribution Factor A dollar amount per support unit, see Support Unit. The factor is used as a part of the educational support program to determine state educational support payments to school districts. Employee Benefits Amounts paid by the district on behalf of employees. These amounts are not included in the gross salary, but are over and above. Fringe benefit payments, while not paid directly to employees, nevertheless, are a part of the cost of employees. Employee benefits include the district cost for PERSI contributions, premiums for health insurance, dental insurance, life and disability insurance, Medicare and tuition reimbursement. Encumbrances Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered whether cash payments have or have not been made. Where accounts are kept on a cash basis and expenditures are recognized only when the cash payments for the above purposes are made. Exceptional Child Contract Allowance Trustees of a school district may contract for the education of exceptional children by another school district or by any private or public rehabilitation center, hospital, corporation, or state agency approved by the State Department of Education. Reimbursement of approved costs is part of a school district s exceptional child contract allowance through the state educational support program. Fiscal Year The twelve-month period of time to which the annual budget applies. All Idaho school districts, by law, must observe a fiscal year that is July 1 through June 30. Information Section 139

149 Foundation Level The dollar level of financial support per student, representing the combined total of state and local resources available as a result of the general state aid formula. The foundation level is dependent upon the State of Idaho appropriation for general state aid. Free Lunch In order to qualify for free meals, a household has to fill out an application. The federal government, comparing the household s size to its income, sets guidelines. FTE Full Time Equivalent. Function The activity or tasks for which services or material objects are acquired. GAAP General Accepted Accounting Principles Governmental Funds Funds that typically account for tax-supported (governmental) activities and that report only financial assets and certain near-term liabilities. Five of the eleven fund types established by generally accepted accounting principles are classified as governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent (i.e. endowment) funds GT Gifted and Talented Grant A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local governments from state and federal governments. Grants are usually made for specified purposes. Home Owner Exemption A permanent exemption from ad valorem taxation for owner-occupied residential property in the amount of 100,000 or 50 percent of the market value for assessment purposes of residential and land; whichever is the lesser amount. ISEE Idaho System for Education Excellence. A system designed by the Idaho State Department of Education to consolidate data collection and improve reporting. Data collected from school districts is used to determine salary apportionment funding, school accreditation status, and certified personnel assignments. It also provides the basis from which statistical summaries are compiled. Instruction The activities of the classroom and the interaction between teachers and students. This includes many programs, elementary (K-6), secondary (grades 7-12), alternative, exceptional, preschool, gifted and talented, interscholastic, school activity, and summer school. Inter-fund Transfers Money that is taken from one fund under the control of the Board of Education and added to another fund under the Board s control. Lottery Dividends As prescribed by Idaho Code , a portion of Idaho State Lottery dividends are deposited in the School District Building Account and are distributed to school districts each year based on prior year average daily attendance. They are to be accounted for in a School Plant Facilities Fund. Mission Statement Describes a unit s purpose or benefits and how the unit supports the overall mission of the system. Modified Accrual Basis The basis of accounting under which expenditures, other than accrued interest on general long-term debt, are recorded at the time liabilities are incurred and revenues are recorded when received in cash, except for material and/ or available revenues, which should be accrued to reflect property taxes levied and revenue earned. Non-Instruction The personnel, activities, and programs providing services not directly related to instruction. This includes noon-duty, food service, and community services programs. Program A plan of activities and procedures designed to accomplish a predetermined objective or set of objectives. Purchased Services Personal services rendered by personnel who are not on the payroll of the District, and other services, which may be purchased by the District. Revenue Estimate A formal estimate of how much revenue will be earned from a specific revenue source for some future period, typically, a future fiscal year. Information Section 140

150 Salaries The total amount paid to an individual, before deductions, for personal services rendered while on the payroll of the district. Salary-Based Apportionment The portion of the educational support program paid to districts based on staff counts, certified staff placement on the career ladder, and support units. The formula is written in Idaho Code E. It includes instructional, administrative, and classified staff. State Department of Education (SDE) State administrative department overseeing public elementary and public secondary education in the State of Idaho. The executive officer is the State Superintendent of Public Instruction, an elected official, as provided in the Idaho Constitution. Supplies Consumable materials used in the operation of the school district including food, textbooks, paper, pencils, office supplies, custodial supplies, materials used in maintenance activities and software. Support Services The personnel, activities, and programs, which enhance instruction and provide for the general operation of the school system. This includes attendance, guidance, and health programs: library personnel and services, special education services provided by speech and language pathologists, physical and occupation therapists, professional development programs, transportation, administration, buildings and grounds operations, and security. Support Unit A school district s highest 28 weeks of student average daily attendance for kindergarten, elementary, secondary, exceptional, and at-risk secondary youth is converted to total support units, using a formula in Idaho Code that accounts for variation in school district size. Taxes-Ad Valorem A tax levied by the local school district on the value of real, personal, and operating properties within the boundaries of the District. Ad valorem means in relation to value. Taxes-Bond & Interest Revenues from property tax levy approved by district electors for the payment of principal and interest on outstanding bonded debt. Taxes-General M&O Revenue from a property tax levy to support the general maintenance and operation fund. Taxes-Supplemental Revenue from a two-year property tax levy approved by district electors for the purpose of paying lawful expenses of maintaining and operating the schools of the District. In other words, the revenue supplements the District s General M & O property tax levy. Taxes-Tort Revenue from a property tax levy certified to the county for the district s liability insurance program. Tuition Equivalency Allowance for Special Education A special education allowance for students who live in certain residential facilities in the district. This allowance is in addition to exceptional child funding and is a part of a district s educational support program calculation. Urban Renewal District A District undertaken by a municipality for the elimination of deteriorated or deteriorating areas. Information Section 141

151 Page Intentionally Blank Organization Section 142

152 Federal law prohibits discrimination based on race, color, national origin, gender, religion, age, disability, political beliefs, sexual orientation, or marital or family status in any educational programs or activities receiving federal financial assistance. (Title VI and VII of the Civil Rights Act of 1964; Title IX of the Educational Amendments of 1972; Section 504 of the Rehabilitation Act of 1973, and the Americans with Disabilities Act of 1990) It is the policy of the Independent School District of Boise City not to discriminate in any educational programs or activities or in employment practices. Inquiries regarding compliance with this nondiscriminatory policy, direct to Human Resources Administrator, Nick Smith at, 8169 West Victory Road, Boise, ID, 83709, (208) or, Inquiries regarding the content of this budget document, direct to Budget & Finance Administrator, Nancy Landon at, 8169 West Victory Road, Boise, ID, 83709, (208) or, Educating Today for a better tomorrow

153 The Independent School District of Boise City 8169 West Victory Road (208) Boise, ID Fax (208) Mission: Educating Today for a Better Tomorrow Vision: We graduate each student prepared for college, career, and citizenship. Core Values: Respect, Dignity, Honesty, Responsibility, and Teamwork This document published by the Accounting Department of the Independent School District of Boise City, July For further information visit or call (208) Nancy Landon Administrator of Budget and Finance Staff of Boise Independent School District