Green Bay Area Public School District Budget

Transcription

1 Green Bay Area Public School District Budget

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3 TABLE OF CONTENTS INTRODUCTORY SECTION 1 District Fact Sheets 2 District Map 4 FINANCIAL SECTION 5 General Fund 6 Special Revenue Trust 18 Indian Education Fund 23 Special Education Fund 26 Head Start Education Fund 33 Debt Service Fund 36 Capital Projects Fund 39 Food Service Fund 42 Trust Fund 45 Community Service Fund 48 INFORMATIONAL SECTION 51 Tax Levy History 52

4 INTRODUCTORY SECTION 1

5 FACT SHEET About Us Founded in 1856 with the first city-built school known as the Sale School, the Green Bay Area Public School District is more than 150 years old. We are a school district rich in traditions from the East and West High Schools football rivalry to the home of City Stadium (the original football field of the Green Bay Packers). Our culturally diverse school district is comprised of 41 schools that serve more than 21,000 students. With a mission to educate every child to be college, career and community ready, the district offers a variety of programming to meet all students needs Our Mission We educate all students to be college, career and community ready, inspired to succeed in our diverse world. Our Schools 4 High Schools East, Preble, Southwest, West Demographics 1 Charter High School (8-12) John Dewey Academy of Learning 4 Middle Schools Edison, Franklin, Lombardi, Washington 3 K-8 Schools Aldo Leopold Community School, Red Smith, Leonardo da Vinci School for Gifted Learners Communities Served City of Green Bay l Village of Allouez l Village of Bellevue l Town of Scott l Parts of Ledgeview, Eaton and Humboldt 25 Elementary Schools Baird, Beaumont, Chappell, Danz, Doty, Eisenhower, Elmore, Fort Howard, Howe, Jackson, Jefferson, Keller, Kennedy, King, Langlade, Lincoln, MacArthur, Martin, McAuliffe, Nicolet, Sullivan, Tank, Webster, Wequiock, Wilder 1 Alternative School Dr. Rosa Minoka-Hill School (K-12) 3 Early Childhood Centers Early Learning Center, Friedrich Froebel Garden of Early Learning, Nature-based 4K Program at the Bay Beach Wildlife Sanctuary 200 S. Broadway, Green Bay, WI l l

6 FACT SHEET Personalized Pathways Providing opportunities that are as UNIQUE as each child who walks through our doors. Learn more about the following programs at Early Education Nature-based 4K at the Bay Beach Wildlife Sanctuary K-12 International Baccalaureate Programs Chappell Elementary l Franklin Middle School l West High School Gifted & Talented Leonardo da Vinci School for Gifted Learners (K-8) Dual Language Spanish Immersion Danz Elementary l Baird Elementary l Jackson Elementary l Wilder Elementary Edison Middle School Fine Arts East High School Institute for the Fine Arts Webster Elementary School of Integrated Arts Superintendent Dr. Michelle Langenfeld Board of Education Dr. Brenda Warren, President Katie Maloney Dr. Christopher Wagner Michael Blecha Andrew Becker Edward Dorff Julie Jansch District Communication Website Education Connection a twice a year newsletter mailed to all District households Facebook - Like us at Twitter Community School Aldo Leopold Community School Project Based Learning John Dewey Academy of Learning (8-12) STEM Schools (Science, Technology, Engineering, and Math) Elmore Elementary l King Elementary Children s Center for Engineering l Lombardi Middle School l Southwest High School Additional Opportunities for High School Students Preble High School Culinary Arts l Certified Nursing Assistant Program City Stadium Automotive at East High School l Bridges Construction & Renovation Bay Link Manufacturing at West High School l Project Lead the Way By the Numbers 21,000+ students 79.4% graduation rate ( ) 93% 4-yr cohort graduation rate 62% free & reduced lunch 41 schools Did You Know? The District has had more than 88 Golden Apple Award winners. The District offers more than 100 opportunities to access college-level coursework with the potential to earn college credit. Northeast Wisconsin Manufacturing Alliance honored the District with the 2015 Education Innovation Award. The District was recognized with NAMM s (National Association of Music Merchants) 2015 Best Community for Music Education Award Business, community and postsecondary education partnerships provide our students with resources and support to meet our mission.

7 4 Da Vinci Dr. Minoka-Hill Nature-Based 4K Friedrich Froebel Garden of Learning

8 FINANCIAL SECTION 5

9 GENERAL FUND The General Fund comprises a set of accounts to show all major operations of the District which do not have to be accounted for in another special-purpose fund. Since this fund includes the major activity of the District, it also includes large sources of revenues including property taxes, monies from other districts, state aids and grants, and most federal aids and grants. Likewise, expenditures include operating expenses of the District, such as salaries, benefits, contracted services, consumables, equipment and insurances. These areas are otherwise known as objects for coding purposes. Expenditures are accounted for by programs relating to instruction, student services, administration, maintenance, student transportation, and capital expenditures, otherwise known as functions for coding purposes. 6

10 FUND 10 REVENUE GREEN BAY AREA PUBLIC SCHOOL DISTRICT GENERAL FUND The General Fund shows budgeted revenues for at approximately $260M, which is an increase from of approximately $20M due to: Change in Actual Revenues Revenue Limit (per student change) 0 State Stipend Increase of $100 2,200,000 Increased Membership 1,200,000 Prior-Year Energy Efficiency Exemption Return 2,000,000 Energy Efficiency Exemption ($16.1M Total) 8,100,000 Property Tax Increase 3,600,000 Open Enrollment Tuition-In 300,000 Federal ESEA (Title) Revenue 2,600,000 Total Change in Actual Revenues: 20,000,000 Please note the revenue limit did not increase, which has historically occurred except during this State biennial budget period. This is an important consideration towards the District's financial health as this additional revenue source funds typical increases in operational costs. At this time, several of these items are estimates. Final information will be shared by the Department of Revenue and Department of Public Instruction on Friday, October 14th which will allow final numbers to be calculated and brought forward for approval on Tuesday, November 1st. Though the Public Engagement Session is after final numbers are received, this information will be presented for consistency of information. The following detail and graph show the various revenue sources for

11 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 10 - GENERAL FUND 2014 Actual 2015 Actual 2016 Actual 2017 Budget REVENUE Source LOCAL SOURCES Taxes ,537,481 65,212,239 72,252,695 75,895,125 Interfund Payments , , , ,000 Payments for Services ,166 70, , ,862 Non-Capital Sales 260 9,383 13,702 6,805 10,000 School Activity Income , , , ,000 Interest on Investments , , , ,000 Other Local , , , ,450 OTHER SCHOOL DISTRICTS WITHIN WISCONSIN Open Enrollment Tuition 340 1,638,201 1,989,134 2,374,401 2,697,382 Tuition from Other WI Districts ,140 0 INTERMEDIATE SOURCES State Aid Transit from CESA ,407 33,637 34,844 5,055 STATE SOURCES State Aid Categorical 610 3,883,314 5,829,031 5,683,625 7,814,444 State Aid General 620 1,249,717 1,249,717 1,454,359 1,454,359 State Equalization Aid ,941, ,807, ,523, ,728,514 Special Projects Grants , , , ,987 Payments for Services , , , ,196 SAGE 650 4,257,233 4,441,111 4,536,630 4,524,679 DNR State Revenue 660 6,368 5,800 5,996 6,000 Tax Exempt Computer/Other Aid , , , ,219 FEDERAL SOURCES Federal Aid Categorical , , , ,329 Special Projects Grants 730 2,642,023 2,766,094 3,077,728 3,407,229 Title I Revenue 750 7,405,601 6,943,998 6,340,429 8,899,847 Federal Aid through State Agencies 780 3,352, , , ,000 Other Federal Sources , ,485 OTHER FINANCING SOURCES Sale of Capital Assets ,946 10,176, ,757 75,000 OTHER REVENUES Refund of Prior Disbursement 970 2,870, , , ,000 TOTAL REVENUE $232,717,265 $240,939,304 $241,141,190 $260,947,162 EXPENDITURES Object Salaries ,279, ,746, ,238, ,225,044 Employee Benefits ,217,088 40,340,528 45,535,839 47,287,762 Contracted Services ,190,788 43,496,939 35,666,471 36,650,237 Non-Capital Purchases 400 8,297,014 6,918,061 7,493,012 9,926,450 Capital Purchases 500 8,229,836 6,387,453 8,045,978 1,177,426 Debt Service ,015 50,402 2,315 2,350 District Insurance , , , ,708 Operating Transfers ,192,794 29,083,152 33,968,823 42,790,195 Other Expenditures , , , ,990 TOTAL EXPENDITURES $228,728,390 $240,832,799 $248,865,947 $260,947,162 8

12 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 10 - GENERAL FUND 2014 Actual 2015 Actual 2016 Actual 2017 Budget EXPENDITURES Function INSTRUCTION Elementary Instruction ,951,692 39,228,152 41,613,238 40,108,258 Secondary Instruction ,118,494 36,985,592 39,344,378 41,604,150 Vocational Curriculum ,869,134 5,666,103 5,717,719 5,299,371 Physical Curriculum ,050,233 5,083,685 5,167,458 5,228,142 Co-Curricular ,084,939 2,490,396 2,445,456 2,487,988 Other Special Needs ,625,371 12,811,555 13,816,444 17,464,364 SUPPORT Pupil Services ,729,326 10,862,982 11,429,410 11,427,844 Instructional Services ,080,474 15,846,783 15,019,986 15,182,486 General Administration ,251,590 2,522,116 3,335,297 3,554,381 School Building Administration ,886,047 12,728,332 13,932,055 14,084,214 Business & Operations Administration ,319,854 34,318,294 34,765,378 32,046,925 Central Services ,727,803 8,083,331 11,215,706 8,416,624 Insurance & Judgments ,203 10,688, , ,208 Debt Services ,015 50,402 2,315 2,350 Other Support Services ,977,475 2,270,984 2,065,048 4,685,588 NON PROGRAM TRANSACTIONS Interfund Operating Transfers ,192,795 29,083,152 33,968,823 42,790,195 Purchased Instructional Services ,665,213 12,084,192 14,278,193 15,837,074 Other Non Program Transactions ,644 7,510 5,102 5,000 TOTAL EXPENDITURES $228,699,302 $240,812,351 $248,865,947 $260,947,162 FUND BALANCE Beginning Fund Balance 41,423,077 45,441,039 45,567,992 37,843,248 Revenues 232,717, ,939, ,141, ,947,162 Expenditures 228,699, ,812, ,865, ,947,162 ENDING FUND BALANCE $45,441,039 $45,567,992 $37,843,248 $37,843,248 FUND BALANCE SUMMARY Reserved for Encumbrances 614, , ,706 Reserved for Prepaid Expenditures 557, ,392 0 Designated for Working Capital 32,054,109 27,919,781 24,981,270 Designated for Dental Insurance 197, , ,830 Designated for Health Insurance 8,892,959 14,802,850 10,291,352 Designated for Capital Projects 3,123, ,109 1,222,501 Designated for Budget Carryover ,398 Designated for CTE 3,123, , ,192 TOTAL FUND EQUITY $48,565,037 $46,209,102 $37,843,248 9

13 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 10 - GENERAL FUND DETAIL OF REVENUE Description Source 2014 Actual 2015 Actual 2016 Actual 2017 Budget LOCAL SOURCES Local Property Taxes ,371,199 65,059,999 72,102,337 75,745,258 Chargeback Levy ,728 6,796 7,830 4,867 Mobile Home Taxes , , , ,000 Interfund Payments , , , ,000 Private Tuition Payments ,166 70,344 72,957 43,862 Transportation Fees ,030 73,000 Noncapital Sales 269 9,383 13,702 6,805 10,000 Cocurricular Admissions ,779 86,677 87,194 90,000 Cocurricular Season Pass ,672 41,583 36,898 40,000 Cocurricular Admissions Other ,047 64,039 45,730 65,000 Interest on Investments , , , ,000 Parking Fees ,932 68,704 70,094 65,000 Student Fees , , , ,950 Rental Fees , , , ,000 Graduation Fees ,805 17,975 17,682 18,000 Student Fines ,032 14,364 14,975 15,000 Transcript Fees 298 4,238 4,162 2, Miscellaneous ,080 66, ,997 80,000 TOTAL 71,172,286 66,740,825 73,893,380 77,321,437 OTHER DISTRICTS WITHIN WISCONSIN Tuition from Other WI Districts ,140 0 Tuition - Open Enrollment 345 1,638,201 1,989,134 2,374,401 2,697,382 Payments from Other Districts TOTAL 1,638,201 1,989,134 2,389,541 2,697,382 INTERMEDIATE REVENUE State Aid Transit from CESA ,407 33,637 34,844 5,055 TOTAL 93,407 33,637 34,844 5,055 STATE REVENUE Transportation Aid , , , ,000 Library Aid ,152 1,102, , ,050 Bilingual Aid 618 1,069,149 1,198,924 1,157,453 1,124,644 Other Categorical Aids 619 1,594,425 3,234,977 3,266,700 5,475,750 Equalization Aid ,941, ,807, ,523, ,728,514 High Cost Spec Educ Aid High Poverty Aid 628 1,249,717 1,249,717 1,454,359 1,454,359 Special Project Grants , , , ,987 State Tuition , , , ,196 SAGE Aid 650 4,257,233 4,441,111 4,536,630 4,524,679 State Rev through Local Units 660 6,368 5,800 5,996 6,000 Tax Exempt Computer Aid , , , ,219 Other State Rev ,346 0 TOTAL 143,296, ,933, ,607, ,673,398 FEDERAL REVENUE High Cost Spec Educ Aid Vocational Education Aid , , , ,329 Special Project Grants 730 2,642,023 2,766,094 3,077,728 3,407,229 Title I Revenue 751 7,405,601 6,943,998 6,340,429 8,899,847 Fed Aid through State Agencies 780 3,352, , , ,000 Other Federal Revenue , ,485 TOTAL 13,616,296 10,840,122 10,738,297 13,874,890 OTHER SOURCES Sale of Capital Assets ,946 10,176, ,757 75,000 TOTAL 29,946 10,176, ,757 75,000 OTHER REVENUE Aidable Adjustments 971 2,870, , , ,000 TOTAL 2,870, , , ,000 TOTAL REVENUE $232,717,265 $240,939,304 $241,141,190 $260,947,162 10

14 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 10 - GENERAL FUND BUDGET % Revenue Tax Levy 75,750, % Other Local 1,571, % Other Districts Within Wisconsin 2,697, % Intermediate 5, % General Aid 151,728, % Other State Aid 14,944, % Federal 13,874, % Other 375, % TOTAL REVENUE $260,947, % Fund 10 Revenue Budget General Aid 58.15% Other State Aid 5.73% Federal 5.32% Intermediate 0.00% Other 0.14% Other Districts Within Wisconsin 1.03% Other Local 0.60% Tax Levy 29.03% 11

15 FUND 10 EXPENDITURES GREEN BAY AREA PUBLIC SCHOOL DISTRICT GENERAL FUND The General Fund shows budgeted expenditures for of $260.9M, which is an increase from of approximately $12.1M due to several changes: Increase in Salaries and Benefits $ 6.7M Increase in Contracted Services $ 1.0M Increase in Non-Capital Purchases $ 2.4M Decrease in Capital Purchases $ -6.9M Increase in Special Education Transfer $ 1.0M Increase in Debt Transfer (EEE Related) $ 7.8M At this time, these expenditure budgets are the best calculations of what Administration has to bring forward for recommendation towards the Board of Education's approval on Tuesday, November 1st. Where these are recommendations at this time, budgets can be fluid and priorities can change from the point upon which these were developed through when a purchase is actually initiated. As was done in and before, any changes to these numbers will be brought forward for approval and an amendment. The following detail and graph show the various expenditure objects and functions for

16 Description Object 2014 Actual 2015 Actual 2016 Actual 2017 Budget SALARIES GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 10 - GENERAL FUND DETAIL OF EXPENDITURES Teacher Salaries ,495,963 74,102,554 76,439,087 77,590,710 Mgt/Tech/Other Prof Salaries ,881,950 11,007,420 12,073,232 12,506,442 Paraprofessional Salaries ,106,416 2,143,663 2,336,246 2,599,825 Clerical Salaries ,528,980 4,796,904 4,977,186 5,202,651 Food Service Salaries Coordinator Salaries ,053 53,771 50,423 48,614 Security Specialists Salaries , , , ,967 Executive Assistant Salaries , , , ,756 Security Services Salaries ,499 33,097 37,439 4,175 Certified Nursing Assistant Monitor Salaries ,761 1,015,467 1,107,746 1,046,863 Noon Hour Supervisor Salaries , ,094 1,026,595 1,079,827 Coop Clerical Salaries ,886 61,244 56,026 52,769 Truant Officer Salaries ,084 5,300 2,085 Parent Assistant Salaries ,432 44,249 60, ,660 Hourly w/benefits , , ,143 Van Drivers , , ,558 Sub Teacher Salaries ,730,595 1,629,050 1,531,731 1,628,935 Interfaculty Sub Salaries , , , ,400 Sub Clerical Salaries , , , ,615 Sub Paraprofessional Salaries ,996 85, ,525 55,180 Sub Monitor Salaries ,205 39,698 36,600 38,180 Limited Term Employee Salaries ,030,270 1,207, , ,170 Sub Noon Hour Supervisor Salaries ,644 43,388 32,331 40,000 Inter NHS / Monitor Subbing ,509 18, Cocurricular Salaries ,158,552 1,367,629 1,410,592 1,468,051 Non-Teaching Duty Salaries , ,293 96,395 75,528 Summer School Salaries ,404 Teacher Department Chair Salaries , , , ,771 Summer School Teaching Salaries ,660,652 1,613,503 1,621,382 1,535,619 Student Evaluation Salaries Board of Education Compensation ,200 35,400 35,200 33,600 Stipend ,144 7,000 Teacher House Leader Salaries ,154 27,193 27,760 27,760 Teacher Content Leader Salaries ,628 86,735 50,951 49,909 Teacher Prof Development Certification , , , ,784 Aub Asst Tchr Summer Sch Sign on Bonus ,100 Custodial/Maintenance Salaries ,509,388 7,864,281 8,306,281 8,423,889 Temporary Employee Salaries , , , ,558 Custodial/Maint Overtime Salaries ,120 74,376 70,297 67,314 Sub Custodial Overtime Salaries ,694 94,593 34,544 46,000 Building Rental Custodian Overtime Salaries ,885 41,559 35,156 Snowplow Overtime Salaries ,287 43,004 35,137 45,000 Emergency Repair Overtime Salaries , ,445 1,500 Sub Custodial Salaries ,030 10,200 9,642 11,000 Additional Time - Teacher ,940,153 2,715,555 2,137,663 2,696,479 Additional Time - Administrator ,063 62, ,974 6,251 Additional Time - Paraprofessional , , , ,322 Additional Time - Clerical , , , ,301 Additional Time - Food Service ,246 3,411 2,316 Additional Time - Monitor ,852 15,968 37,265 8,191 Additional Time - Noon Hour Supervisor ,178 34,110 44,850 28,546 Additional Time - Exec Assistant , ,547 37,438 13,030 Addl Time - Misc ,034 Nondistributed Salaries ,367,974 TOTAL 109,279, ,746, ,238, ,225,044 13

17 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 10 - GENERAL FUND DETAIL OF EXPENDITURES Description Object 2014 Actual 2015 Actual 2016 Actual 2017 Budget EMPLOYEE BENEFITS Employee Retirement Paid by Board Employer Retirement Contribution ,160,169 7,484,778 7,525,938 7,567,631 Social Security ,896,467 8,206,776 8,519,410 8,628,950 Life Insurance , , , ,979 Dental Insurance ,131,766 1,994,348 2,131,912 2,096,561 Vision Insurance ,234 6,999 6,266 Health Insurance ,508,876 19,414,684 24,145,315 25,606,978 Long Term Disability Insurance , , , ,314 Workers Compensation Insurance ,294 1,023,501 1,229,699 1,224,088 Long Term Care Retirement - Emeritus ,155,527 1,591,426 1,388,281 1,550,995 Annuity Payment ,999 29,000 25,999 26,000 Nondistributed Benefits TOTAL 44,217,088 40,340,528 45,535,839 47,287,762 CONTRACTED SERVICES Contracted Services ,677,835 13,322,093 4,541,996 3,113,186 Professional Learning , , , ,758 Other Contracted Services , , , ,566 Equipment Repair , , , ,042 Construction - Contractors ,396,584 5,964,509 5,073,627 4,655,508 Utilities - Gas , , , ,000 Utilities - Electricity ,618,980 1,767,149 1,849,950 1,700,000 Utilities - Water , , , ,000 Utilities - Sewerage , , , ,000 Student Transportation ,910,202 6,834,938 6,458,918 6,482,487 Employee Travel , , , ,357 Other Travel ,950 1,250 1,250 1,250 Advertising ,975 38,416 36,619 36,099 Postage , , , ,316 Printing & Binding ,282 13,922 24,894 41,340 Telecommunications , , , ,817 Data Processing ,361 75, , ,685 Software Maintenance , , , ,899 Educational Services - Non Governmental ,377 94,018 97,453 31,090 Payments to Municipalities ,068 35,235 20,560 12,800 Payments to Other WI Districts ,509,850 10,951,378 11,950,995 14,199,440 Payments to CESA , , , ,005 Payments to State ,619 44,701 1,182,291 1,575,634 Payments to WI Tech Colleges ,462 28,511 26,750 30,910 Interfund Payments , ,048 TOTAL 30,190,788 43,496,939 35,666,471 36,650,237 NON-CAPITAL PURCHASES General Supplies ,024,950 3,219,655 2,957,043 3,252,480 Workbooks , , , ,850 Food , Petroleum ,809 75,576 75,144 85,672 Apparel , ,606 66,597 58,734 General Media ,031 Audiovisual Purchases , ,245 25,180 2,620 Library Books , , ,004 50,500 Student Newspapers ,826 1,162 1,535 1,500 Student Periodicals ,731 37,379 42,168 14,005 Student Computer Software , , , ,502 Library Computers / Software ,641 98, ,085 Student Reference Materials , ,507 59,517 5,919 14

18 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 10 - GENERAL FUND DETAIL OF EXPENDITURES Description Object 2014 Actual 2015 Actual 2016 Actual 2017 Budget Non Capital Equipment , ,819 Tools & Implements ,013 9,918 9,904 9,400 Resale Expense ,319 11,522 1,088 0 Equipment Components - MIS/DP ,165 57, , ,595 Textbooks ,174,880 1,142,267 1,648,680 2,901,389 Nonstudent Computer Software , ,545 71,862 17,406 Nonstudent Reference Materials , , , ,196 TOTAL 8,297,014 6,918,061 7,493,012 9,926,450 CAPITAL PURCHASES Site Acquisition ,000 Site Rental ,900 12,888 9,077 19,389 Building Acquisition , , ,185 0 Building Rental , , , ,997 Building Component Add/Replace ,025,792 1,758,758 1,937, Equipment Addition , , ,347 20,523 Equipment/Vehicles Group Deprec ,346 5,178 0 Equipment Addition ,316, , , ,402 Equipment Replacement , ,649 1,154,907 1,200 Group Deprec Equipment ,796 33, ,153 0 Equipment Reqplacement over $5, , , , ,565 Equipment Rental ,868, ,176 2,971, ,322 TOTAL 8,229,836 6,387,453 8,045,978 1,177,426 DEBT SERVICE Principal on Capital Lease , Interest on Temporary Notes ,741 47, Interest on Capital Leases , Paying Agent Fees ,343 3,222 2,315 2,350 TOTAL 652,015 50,402 2,315 2,350 DISTRICT INSURANCE Liability Insurance , , , ,847 Property Insurance , , , ,861 Unemployment Compensation Insurance ,795 67,864 50,724 50,000 TOTAL 341, , , ,708 OPERATING TRANSFERS Transfer to Special Education Fund ,192,794 24,398,152 28,376,799 29,403,646 Transfer to Non-Referendum Debt Fund ,685,000 5,439,514 13,386,549 Transfer to Non-Referendum Debt Fund ,510 0 TOTAL 27,192,794 29,083,152 33,968,823 42,790,195 MISCELLANEOUS EXPENSES District Dues and Fees , , , ,656 Employee Dues and Fees ,533 18,367 18,058 3,894 Student Dues and Fees , , , ,940 Other Dues/Fees ,000 Insurance Adjustment ,070 2,173 1,524 1,500 Other Adjustments , Property Tax Refunds ,794 7,829 4,866 5,000 Other Expenses TOTAL 327, , , ,990 TOTAL EXPENDITURES $228,728,390 $240,832,799 $248,865,947 $260,947,162 15

19 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 10 - GENERAL FUND BUDGET % Expenditures Salaries 122,225, % Employee Benefits 47,287, % Contracted Services 36,650, % Non-Capital Purchases 9,926, % Capital Purchases 1,177, % Debt Service 2, % District Insurance 595, % Operating Transfers 42,790, % Miscellaneous Expenses 291, % TOTAL EXPENDITURES $260,947, % Fund 10 - GENERAL FUND - Expenditure Budget Employee Benefits 18.12% Contracted Services 14.05% Non-Capital Purchases 3.80% Capital Purchases 0.45% Debt Service 0.00% District Insurance 0.23% Operating Transfers 16.40% Salaries 46.84% Miscellaneous Expenses 0.11% 16

20 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 10 - GENERAL FUND Expenditures BUDGET % Elementary Instruction 40,108, % Secondary Instruction 41,604, % Vocational Curriculum 5,299, % Physical Curriculum 5,228, % Co-Curricular 2,487, % Other Special Needs 17,464, % Pupil Services 11,427, % Instructional Services 15,182, % General Administration 3,554, % School Building Administration 14,084, % Business & Operations Administration 32,046, % Central Services 8,416, % Insurance & Judgments 722, % Debt Services 2, % Other Support Services 4,685, % Interfund Operating Transfers 42,790, % Purchased Instructional Services 15,837, % Other Non Program Transactions 5, % TOTAL EXPENDITURES $260,947, % Fund 10 - GENERAL FUND - Expenditure Budget by Function Elementary Instruction 15.37% Secondary Instruction 15.94% Vocational Curriculum Physical Curriculum 2.03% 2.00% Co-Curricular 0.95% Other Special Needs 6.69% Pupil Services 4.38% Other Non Program Transactions 0.00% Purchased Instructional Services 6.07% Instructional Services 5.82% General Administration 1.36% School Building Administration 5.40% Interfund Operating Transfers 16.40% Other Support Services 1.80% Debt Services 0.00% Insurance & Judgments 0.28% Business & Operations Administration 12.28% Central Services 3.23% 17

21 SPECIAL REVENUE TRUST FUND This fund is used to account for trust funds that can be used for district operation. The source of such funds is gifts and donations from private parties. 18

22 FUND 21 REVENUES GREEN BAY AREA PUBLIC SCHOOL DISTRICT SPECIAL REVENUE TRUST FUND The Special Revenue Trust Fund revenue is projected to be $1,078,307. The monies received are gifts and donations from outside parties that are used for a specific purpose outside of the organization's normal or typical operations. FUND 21 EXPENDITURES The expenditures are projected to be $1,078,307. Activity varies based on the above revenues and this budget is the best estimate for activity at this time. FUND BALANCE The fund balance for this trust fund tends to vary depending on the timing of the gifts and donations as opposed to when expenditures are incurred. This is closely monitored and communicated to the different owners of these monies. 19

23 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 21 - SPECIAL REVENUE TRUST 2014 Actual 2015 Actual 2016 Actual 2017 Budget REVENUE Source Admissions , Interest on Investments ,484 1,148 0 Other Local Revenues ,730 1,754,253 1,540,772 1,078,307 TOTAL REVENUE $770,730 $1,776,905 $1,541,920 $1,078,307 EXPENDITURES Object Salaries , , , ,000 Employee Benefits ,175 9,362 18,376 25,000 Contracted Services ,557 1,099, , ,442 Non-Capital Purchases , , , ,865 Capital Purchases , , , ,000 Other Expenditures 900 5,125 8,828 5,861 0 TOTAL EXPENDITURES $777,826 $1,779,493 $1,543,174 $1,078,307 FUND BALANCE Beginning Fund Balance 17,246 10,150 7,562 6,308 Revenues 770,730 1,776,905 1,541,920 1,078,307 Expenditures 777,826 1,779,493 1,543,174 1,078,307 ENDING FUND BALANCE $10,150 $7,562 $6,308 $6,308 Fund 21 - SPECIAL REVENUE TRUST - Expenditure Budget Contracted Services 18.22% Employee Benefits 2.32% Non-Capital Purchases 44.22% Salaries 12.06% Capital Purchases 23.18% 20

24 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 21 - SPECIAL REVENUE TRUST DETAIL OF EXPENDITURES Description Object 2014 Actual 2015 Actual 2016 Actual 2017 Budget SALARIES Teacher Salaries , , ,000 Coop Clerical Salaries ,923 8,294 6,019 0 Parent Assistant Salaries Sub Teacher Salaries ,501 13,239 17,992 0 Interfaculty Sub Salaries ,384 0 Sub Clerical Salaries Sub Paraprofessional Salaries Limited Term Employee Salaries ,681 32, Teacher Cocurricular Salaries ,109 7,201 10,627 0 Teacher Nontch Duty Salaries Summer Sch Teaching Salaries Temporary Employee Salaries ,051 39,448 43,922 0 Custodial/Maint Overtime Salaries Additional Time - Teacher ,126 19,739 5,934 0 Additional Time - Administrator Additional Time - Paraprofessional Additional Time - Food Service Additional Time - Noon Hour Supervisor ,850 5,350 3,214 0 TOTAL 163, , , ,000 EMPLOYEE BENEFITS Employee Retirement Paid by Board ,685 8,800 Employer Retirement Contribution ,393 3,175 6,926 9,550 Social Security ,501 5, Life Insurance Dental Insurance ,945 5,050 Health Insurance , Long Term Disability Insurance , Workers Compensation Insurance ,070 1, TOTAL 22,173 9,362 18,376 25,000 CONTRACTED SERVICES Contracted Services , , , ,000 Staff Development/In-service ,442 Equipment Repair ,988 0 Construction - Contractors , ,642 0 Student Transportation ,389 22,123 44,929 45,000 Employee Travel , Other Travel ,683 0 Postage Printing & Binding Payments to Other WI Districts TOTAL 149,559 1,099, , ,442 NON-CAPITAL PURCHASES General Supplies ,439 85, , ,865 Food , Apparel ,918 2,454 9,720 0 Student Computer Software , Student Reference Materials Non Capital Equipment ,269 0 Resale Expense , , , ,000 Resale Revenue Textbooks ,314 1, Nonstudent Computer Software TOTAL 346, , , ,865 CAPITAL PURCHASES Site Rental ,448 47,559 42,758 50,000 Building Rental Building Component Add/Repl

25 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 21 - SPECIAL REVENUE TRUST DETAIL OF EXPENDITURES Description Object 2014 Actual 2015 Actual 2016 Actual 2017 Budget Equipment Addition , , , ,000 Computer Equipment Addition , ,456 0 Equipment Replacement ,115 0 Computer Equipment Replacement Equipment Rental TOTAL 91, , , ,000 MISCELLANEOUS EXPENSES District Dues & Fees , Employee Dues & Fees Student Dues & Fees ,934 7,744 5,811 0 Scholarships TOTAL 5,125 8,828 5,861 0 TOTAL EXPENDITURES $777,826 $1,779,493 $1,543,174 $1,078,307 22

26 INDIAN EDUCATION FUND The federally funded Indian Education program is accounted for in this fund. 23

27 FUND 22 REVENUE GREEN BAY AREA PUBLIC SCHOOL DISTRICT INDIAN EDUCATION FUND The revenue amount for the Indian Education Program for is projected at $341,359. The grant award is determined by the federal government. The amount of funding has remained rather consistent over the course of the last few fiscal years. FUND 22 EXPENDITURES The projected expenditures equal the amount of revenue at $341,359 as spending of these resources aligns with the award. FUND BALANCE Fund balance is not allowed for these monies per Federal requirements. 24

28 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 22 - INDIAN EDUCATION 2014 Actual 2015 Actual 2016 Actual 2017 Budget REVENUE Source Federal Aid - Other , , , ,359 TOTAL REVENUE $312,755 $336,928 $307,802 $341,359 EXPENDITURES Object Salaries , , , ,546 Employee Benefits ,619 71,567 81,683 95,141 Contracted Services ,213 60,899 31,723 32,002 Non-Capital Purchases ,259 31,226 4,551 11,670 Capital Purchases TOTAL EXPENDITURES $312,755 $336,928 $307,802 $341,359 FUND BALANCE Beginning Fund Balance Revenues 312, , , ,359 Expenditures 312, , , ,359 ENDING FUND BALANCE $0 $0 $0 $0 Fund 22 - INDIAN EDUCATION - Expenditure Budget Employee Benefits 27.87% Salaries 59.34% Contracted Services 9.37% Non-Capital Purchases 3.42% 25

29 SPECIAL EDUCATION FUND The Special Education Fund is used to deliver services to special education students and contains all related services. 26

30 FUND 27 REVENUES GREEN BAY AREA PUBLIC SCHOOL DISTRICT SPECIAL EDUCATION FUND The revenues in this fund come from three sources; local, state and federal. The chart on page 29, shows that 65.3% of special education costs are paid with district funds. The Federal government awards 11.8% through grants and Medicaid reimbursement. The State reimburses 22.2% through reimbursement of categorical aid from prior year's expenditures. Finally, and something new, the District is hosting cooperative agreements with other school districts with their tuition payment equating to 0.7% of this Fund's revenues. This Fund cannot have a fund balance at the end of the year. Hence, the General Fund is required to transfer a reconciled amount of monies to cover the difference between total costs less the revenue received from the other sources. The budgeted amount of the general fund transfer for will be $29.4 million, an increase of $1.0 million from last fiscal year. This increase in the transfer amount from the General Fund is due to the additional services being provided to students under their Individualized Educational Plans. FUND 27 EXPENDITURES Expenditures are expected to increase by $1.0 million for , with total expenditures of $45.0 million. School districts who receive federal special education aid are required to maintain the same or greater local funding from one year to the next on a per-pupil basis. This is called the Maintenance of Effor (MOE). The Wisconsin Department of Public Instruction performs annual compliance reviews to determine whether school districts have met the federal requirements. With the included budget, it is calculated that the District will be in compliance with MOE. FUND BALANCE Fund balance is not allowed for these monies per State requirements. 27

31 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 27 - SPECIAL EDUCATION 2014 Actual 2015 Actual 2016 Actual 2017 Budget REVENUE Source Operating Transfers In ,192,795 24,398,152 28,376,800 29,403,646 Open Enrollment - Special Education ,268 64, , ,518 State Aid - Special Education Aid 611 9,518,736 9,656,098 9,120,717 9,967,787 State Aid - Other , ,989 61,275 40,000 Federal Aid - High Cost Special Education ,244 41,674 20,000 Federal Aid - Special Projects 730 4,608,126 4,571,102 4,167,786 4,236,974 Federal Aid - Medical Assistance 780 1,086,286 1,413,819 1,066,831 1,050,000 TOTAL REVENUE $42,801,513 $40,404,725 $43,061,868 $45,018,925 EXPENDITURES Object Salaries ,432,700 26,985,686 28,072,314 28,561,075 Employee Benefits ,387,964 11,099,320 12,428,131 13,597,638 Contracted Services 300 3,143,372 2,140,679 2,287,707 2,400,990 Non-Capital Purchases , , , ,747 Capital Purchases ,346 56, ,324 67,680 District Insurance ,273 2,484 2,500 Other Expenditures ,937 1,835 1,480 2,295 TOTAL EXPENDITURES $42,801,513 $40,404,725 $43,061,868 $45,018,925 FUND BALANCE Beginning Fund Balance Revenues 42,801,513 40,404,725 43,061,868 45,018,925 Expenditures 42,801,513 40,404,725 43,061,868 45,018,925 ENDING FUND BALANCE $0 $0 $0 $0 28

32 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 27 - SPECIAL EDUCATION DETAIL OF REVENUE Description Source 2014 Actual 2015 Actual 2016 Actual 2017 Budget Transfer from General Fund ,192,795 24,398,152 28,376,800 29,403,646 TOTAL 27,192,795 24,398,152 28,376,800 29,403,646 Transit of State Special Ed Aid Special Ed Tuition - Non Open Enrollment , ,518 Special Ed Tuition - Open Enrollment ,268 64, ,886 0 TOTAL 98,268 64, , ,518 State Special Ed Aid ,518,736 9,656,098 9,120,717 9,967,787 State High Cost Special Ed Aid , ,989 61,275 40,000 TOTAL 9,816,038 9,920,087 9,181,992 10,007,787 Federal Aid - High Cost Special Education ,244 41,674 20,000 Federal Aid - Special Projects ,608,126 4,571,102 4,167,786 4,236,974 Federal Aid - Medical Assistance ,086,286 1,413,819 1,066,831 1,050,000 TOTAL 5,694,412 6,022,165 5,276,291 5,306,974 TOTAL REVENUE $42,801,513 $40,404,725 $43,061,868 $45,018,925 Fund 27 - SPECIAL EDUCATION - Revenue Budget Federal Aid - Medical Assistance 2.34% Federal Aid - Spec Projects 9.42% Operating Transfers In 65.40% State Aid - Special Ed 22.17% Open Enrollment 0.67% 29

33 Description Object 2014 Actual 2015 Actual 2016 Actual 2017 Budget SALARIES Teacher Salaries ,986,182 20,221,564 20,839,415 20,601,198 Mgt/Tech/Other Prof Salaries , , , ,929 Paraprofessional Salaries ,437,024 4,666,498 5,345,431 5,561,754 Clerical Salaries , , , ,918 Executive Assistant Salaries ,985 41,705 52,908 Certified Nursing Assistant , Coop Clerical ,400 Sub Teacher Salaries , , , ,000 Interfaculty Sub Salaries ,602 40,219 38,647 30,000 Sub Clerical Salaries ,367 0 Sub Paraprofessional Salaries , , , ,000 Sub Monitor Salaries Limited Term Employee Salaries , , , ,116 Cocurricular Salaries ,760 14,760 14,760 0 Teacher Department Chair Salaries , , , ,711 Summer School Teaching Salaries ,154 2,753 5,215 8,511 Stipend ,800 18,240 Teacher Prof Development Certification , ,512 99,480 84,672 Sign on Bonus ,600 Temporary Employee Salaries ,362 35,590 66,388 20,000 Additional Time - Teacher , , , ,014 Addition Time - Admin , Additional Time - Paraprofessional ,976 9,852 4,742 55,130 Additional Time - Clerical ,813 2,309 25,075 1,081 Additional Time - Exec Asst ,287 10,640 1,357 Nondistributed Salaries ,536 TOTAL 26,432,700 26,985,686 28,072,314 28,561,075 EMPLOYEE BENEFITS GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 27 - SPECIAL EDUCATION DETAIL OF EXPENDITURES Employer Retirement Contribution ,745,660 1,782,036 1,810,595 1,934,642 Social Security ,912,322 1,946,165 2,036,258 2,209,244 Life Insurance ,466 45,682 48,597 75,264 Dental Insurance , , , ,820 Vision Insurance ,832 1,656 1,781 Health Insurance ,653,259 5,703,660 7,030,235 7,878,850 Long Term Disability Insurance , , , ,688 Workers Compensation Insurance , , , ,440 Retirement - Emeritus ,113, , , ,909 TOTAL 12,387,964 11,099,320 12,428,131 13,597,638 30

34 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 27 - SPECIAL EDUCATION DETAIL OF EXPENDITURES Description Object 2014 Actual 2015 Actual 2016 Actual 2017 Budget CONTRACTED SERVICES Contracted Services , ,798 87, ,250 Staff Development/In-service ,020 38,402 23,542 13,874 Equipment Repair ,595 8,766 4,713 16,369 Student Transportation ,337,402 1,154,889 1,517,983 1,836,824 Employee Travel ,276 70,578 68,072 71,120 Vehicle Fuel ,000 Advertising Postage , Printing & Binding Telecommunications ,056 1,056 1,056 0 Software Maintenance , Educational Services - Non Governmental ,637 8, ,844 27,500 Payments to Other WI Districts ,556 94,716 47,317 0 Payments to CESA , , , ,700 Payments to WI Tech Colleges Interfund Payments , , ,927 62,253 TOTAL 3,143,372 2,140,679 2,287,707 2,400,990 NON-CAPITAL PURCHASES General Supplies ,959 60,509 47,784 76,037 Workbooks , General Media ,000 Audiovisual Purchase Student Newspapers Student Periodicals , Student Computer Software ,880 36,070 6,697 33,504 Student Reference Materials ,254 2,130 3,035 Equipment Components - MIS/DP , , ,881 Textbooks ,951 16,072 21,000 Nonstudent Computer Software , Nonstudent Reference Materials ,012 5,907 9,421 19,190 TOTAL 187, , , ,747 CAPITAL PURCHASES Building Rental ,664 29,359 10,396 21,680 Building Component Add/Repl ,603 11,000 Equipment Addition ,959 17,375 65,123 0 Equipment over $5, ,332 7,381 37,202 35,000 Equipment Replacement ,131 2, Equipment Rental TOTAL 605,346 56, ,324 67,680 DISTRICT INSURANCE Unemployment Compensation Insurance ,273 2,484 2,500 TOTAL 0 4,273 2,484 2,500 MISCELLANEOUS EXPENSES Transit of Aids , District Dues & Fees Employee Dues & Fees ,835 1,320 1,635 Student Dues & Fees TOTAL 44,937 1,835 1,480 2,295 TOTAL EXPENDITURES $42,801,513 $40,404,725 $43,061,868 $45,018,925 31

35 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 27 - SPECIAL EDUCATION Expenditures BUDGET % Salaries 28,561, % Employee Benefits 13,597, % Contracted Services 2,400, % Non-Capital Purchases 386, % Capital Purchases 67, % District Insurance 2, % Other Expenditures 2, % TOTAL EXPENDITURES $45,018, % Fund 27 - SPECIAL EDUCATION - Expenditure Budget Employee Benefits 30.20% Contracted Services 5.33% Non-Capital Purchases 0.86% Capital Purchases 0.15% Other Expenditures 0.01% Salaries 63.44% District Insurance 0.01% 32

36 HEAD START PROGRAM FUND The Head Start Fund is used to account for the Federal Head Start program. No fund balance or deficit should exist in this fund as year end actual expenditures will be claimed as revenues. 33

37 FUND 29 REVENUE GREEN BAY AREA PUBLIC SCHOOL DISTRICT HEAD START PROGRAM FUND The revenue amount for the Head Start Program for is $2,537,952 and this grant award is annually determined by the Federal government. The amount of funding has remained rather consistent over the last three years. At year end, revenues will be claimed totaling the actual expenditures. FUND 29 EXPENDITURES The budgeted expenditures total $2,537,952. FUND BALANCE Fund balance is not allowed for these monies per Federal requirements. 34

38 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 29 - HEAD START 2014 Actual 2015 Actual 2016 Actual 2017 Budget REVENUE Source Federal Aid - Other 790 2,333,878 2,493,619 2,493,619 2,537,952 TOTAL REVENUE $2,333,878 $2,493,619 $2,493,619 $2,537,952 EXPENDITURES Object Salaries 100 1,254,358 1,289,120 1,360,893 1,411,893 Employee Benefits , , , ,365 Contracted Services , , , ,429 Non-Capital Purchases ,737 65,861 93,655 53,000 Capital Purchases , ,274 72,948 49,000 Other Expenditures 900 3,898 7,152 2,241 1,265 TOTAL EXPENDITURES $2,333,878 $2,493,619 $2,493,619 $2,537,952 FUND BALANCE Beginning Fund Balance Revenues 2,333,878 2,493,619 2,493,619 2,537,952 Expenditures 2,333,878 2,493,619 2,493,619 2,537,952 ENDING FUND BALANCE $0 $0 $0 $0 Fund 29 - HEAD START - Expenditure Budget Employee Benefits 25.90% Contracted Services 14.40% Non-Capital Purchases 2.09% Capital Purchases 1.93% Other Expenditures 0.05% Salaries 55.63% 35

39 DEBT SERVICE FUND The Debt Service Fund is used to record revenues and expenditures for a school district's outstanding bonded indebtedness and reflects revenues from the tax levy and payments to retire debt. Monies receipted do not always equal expenditures paid as repayment of the debt can vary based on the repayment schedule. 36

40 FUND 30's REVENUES GREEN BAY AREA PUBLIC SCHOOL DISTRICT DEBT SERVICE FUND The Debt Service Fund property tax revenue is expected to increase by $6.1 million due to the Energy Efficiency Exemption (EEE) short-term debt that will soon be incurred yet retired prior to year-end (6/30/2017). All property taxes receipted are for the use of retiring referendum debt. Further, there is currently a small amount of levy that can be used for the defeasance of debt, but is subject to change as final numbers from the Department of Revenue and Department of Public Instruction are received in the next week. Updated information will be provided prior to the final budget and levy on Tuesday, November 1st. FUND 30's EXPENDITURES The expenditures for debt payment in the Debt Service Fund are projected to increase by approximately $10M due to repayment of debt larger than last year, primarily due to the EEE projects. FUND BALANCE Use of fund balance in an amount not to exceed $5.3M is anticipated or the year based on prior year contributions to fund balance and their intended use at this time for balancing of this year's activity. 37

41 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 30 - DEBT SERVICE 2014 Actual 2015 Actual 2016 Actual 2017 Budget REVENUE Source Transfer from General Fund ,685,000 5,439,514 13,386,549 Property Taxes 211 7,712,896 12,118,667 8,012,550 6,350,000 Earnings on Investments Miscellaneous Revenue 290 1,082 7, Long Term Bond Proceeds Prem/Acc Int on Refinancing Prem/Acc Int on Debt Proceeds , ,510 0 TOTAL REVENUE $8,206,594 $16,811,457 $13,604,574 $19,736,549 EXPENDITURES Object Debt Retirement Principal - Long Term Note 673 2,095,000 8,460,000 13,025,000 24,520,497 State Trust Fd Loan Principal , Principal - Long Term Bond 675 5,710,000 3,310,000 1,285,000 0 RIMB QZAB/QSCB Interest , , , ,497 Interest - Long Term Note ,509 1,044,362 1,197, ,310 State Trust Fund Interest 684 2, Interest - Long Term Bond , , , ,739 Other Debt Retirement ,900 43,443 0 Paying Agent Fees , TOTAL EXPENDITURES $8,463,847 $12,603,658 $15,038,418 $25,082,049 FUND BALANCE Beginning Fund Balance 6,065,537 5,808,284 10,016,083 8,582,239 Revenues 8,206,594 16,811,457 13,604,574 19,736,549 Expenditures 8,463,847 12,603,658 15,038,418 25,082,049 ENDING FUND BALANCE $5,808,284 $10,016,083 $8,582,239 $3,236,739 10,000,000 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 Long-Term Debt Retirement

42 CAPITAL PROJECTS FUND The Capital Projects Fund accounts for financial resources to be used for the acquisition or construction of major capital projects that are funded by the sale of bonds or promissory notes. These projects often overlap over multiple fiscal years where the receipting of revenues and the incurring of expenditures results in swings of fund balance. The ultimate objective is to retire projects with expenditures equaling the original bond or promissory note plus interest. 39

43 FUND 40's REVENUES GREEN BAY AREA PUBLIC SCHOOL DISTRICT CAPITAL PROJECTS FUND The Capital Projects Fund revenue consists of the $15.0 million the District will soon incur for Energy Efficiency Exemption (EEE) projects. FUND 40's EXPENDITURES Where revenues are receipted from one source, expenditures are a part of two sources: both EEE projects related to the above revenue as well as wrapping up prior year EEE projects and the 2014 referendum. At year end, Administration has budgeted for all fund balance to be used even though it is highly probable that the full $15M of current EEE projects will result in minimal actual expenses. FUND BALANCE The ending fund balance is projected to be $0 as of fiscal year-end. Although, any unspent monies from the EEE projects will be recorded in accordingly for future use. 40

44 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 40 - CAPITAL PROJECTS 2014 Actual 2015 Actual 2016 Actual 2017 Budget REVENUE Source Transfer from Capital Projects Fund ,510 0 Earnings on Investments ,677 58,062 0 Long Term Bonds ,000, ,000,000 15,000,000 State Trust Fund Loans TOTAL REVENUE $20,000,400 $34,677 $9,210,572 $15,000,000 EXPENDITURES Object Purchased Services ,717 4,641,177 18,051,569 16,688,434 Non-Capital Purchases ,404 Capital Purchases , ,008 3,855, ,000 TOTAL EXPENDITURES $390,954 $5,226,185 $21,922,672 $17,038,434 FUND BALANCE Beginning Fund Balance 332,596 19,942,042 14,750,534 2,038,434 Revenues 20,000,400 34,677 9,210,572 15,000,000 Expenditures 390,954 5,226,185 21,922,672 17,038,434 ENDING FUND BALANCE $19,942,042 $14,750,534 $2,038,434 $0 41

45 FOOD SERVICE FUND The Food Service Fund is used to record financial activities of a school district's nutritional service program. Food service includes activities for the purpose of preparation and service of breakfast, lunch, evening programs (CACFP), milk and snack. All revenues and expenditures relating to any meals must be recorded in the Food Service Fund. Fund balance that exists in Food Services must remain in this fund and can only be used for the purposes of enhancing the program and towards the quality of service to the students and adults served. 42

46 FUND 50 OVERVIEW GREEN BAY AREA PUBLIC SCHOOL DISTRICT FOOD SERVICE FUND Food Service employs approximately 83.5 FTE of full and part time staff. Food Services offers a variety of services with the USDA school breakfast, lunch and evening programs. Food Service also offers summer feeding programs making it a truly year-round service. Of the 21,000 students enrolled, approximately 61.0% qualify for free or reduced priced meals, which is an amount that has slowly increased in recent years. Annual breakfast and lunches served total in the millions. Food Services is proud to support education by encouraging healthy eating and wellness behaviors within the cafeteria and school community. Offered as an exploratory program in the spring of 2016, Community Eligibility Provision began at several schools as completely free breakfast and lunch for all students at each site. In the summer of 2016, this program was expanded to all schools with Direct Certification percentages higher than 65% and the school year has begun with several hundred new meals being served daily. Information will be provided at year-end sharing the full impact of this offering. FUND 50 FUND BALANCE Fund balance for Food Services has held steady for the past two years with a slight anticipated increase for as Federal Revenues related to the CEP program are greater than prior years. Where it is not the intent of Food Services to be profitable, a sufficient fund balance is necessary for both cash-flow purposes and to have reserves for a proper equipment replacement cycle. Under the supervision of a new Food Services Director, an evaluation of the program is underway which may result in changes in both revenues and expenditures that could impact fund balance, but by no means in a negative manner. 43

47 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 50 - FOOD SERVICE 2014 Actual 2015 Actual 2016 Actual 2017 Budget REVENUE Source Local Sources Pupil Sales 251 2,007,413 1,796,673 1,702,210 1,773,500 Adult Sales ,008 67,261 64,930 68,015 Special Sales 255 3,622 3,728 4,898 3,600 Other Food Sales ,520 14,721 8,595 8,000 Non Capital Sales , Interest on Investments ,944 9,458 0 Miscellaneous , State Sources Food Service Aid , , , ,790 Federal Sources Donated Commodities , , , ,000 Food Service Aid 717 6,934,335 7,032,618 7,333,649 7,222,150 Special Projects Aid , ,798 Other Financing Sources Sale of Capital Assets TOTAL REVENUE $10,010,785 $9,737,214 $9,805,895 $9,827,653 EXPENDITURES Object Salaries 100 2,661,258 2,609,267 2,798,584 2,733,418 Employee Benefits 200 1,484,468 1,234,726 1,502,794 1,563,115 Purchased Services , , , ,670 Non-Capital Purchases 400 4,418,129 4,419,797 4,778,938 4,619,750 Capital Purchases ,681 91, , ,298 Other Expenditures ,554 5,829 6,650 TOTAL EXPENDITURES $9,198,693 $9,016,098 $9,762,666 $9,737,901 FUND BALANCE Beginning Fund Balance 1,823,074 2,635,166 3,356,282 3,399,511 Revenues 10,010,785 9,737,214 9,805,895 9,827,653 Expenditures 9,198,693 9,016,098 9,762,666 9,737,901 ENDING FUND BALANCE $2,635,166 $3,356,282 $3,399,511 $3,489,263 Fund 50 - FOOD SERVICE - Revenue Budget Other Financing Sources 0.00% Federal Sources 79.49% Local Sources 18.86% State Sources 1.65% 44

48 TRUST FUND These funds are used to account for assets held by the District in a trustee capacity. The main use of this fund is to account for scholarships. 45

49 FUND 72 REVENUES GREEN BAY AREA PUBLIC SCHOOL DISTRICT TRUST FUND The Trust Fund revenue is projected to be $40,000. The monies received are used to pay for high school scholarships. Budgeted revenues are estimates and the actual will vary as donations are received and as interest is earned. FUND 72 EXPENDITURES The expenditures are projected to be $40,000. Much like the variance of revenues that is seen, fluctuations in scholarship awards occurs and this budget is an estimate. FUND BALANCE The fund balance will remain stable for the year with the balance of $468,562 being endowments and other carried-over balances for future use. 46

50 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 70 - TRUST FUND 2014 Actual 2015 Actual 2016 Actual 2017 Budget REVENUE Source Interest Income ,231 0 Gifts ,098 43,389 25,355 40,000 TOTAL REVENUE $43,098 $43,389 $26,586 $40,000 EXPENDITURES Object Scholarships , ,145 39,711 40,000 TOTAL EXPENDITURES $36,950 $109,145 $39,711 $40,000 FUND BALANCE Beginning Fund Balance 541, , , ,562 Revenues 43,098 43,389 26,586 40,000 Expenditures 36, ,145 39,711 40,000 ENDING FUND BALANCE $547,443 $481,687 $468,562 $468,562 47

51 COMMUNITY SERVICE FUND The Community Service Fund is used to account for activities that have the primary function of serving the community. The District adopts a separate tax levy for this fund. 48

52 GREEN BAY AREA PUBLIC SCHOOL DISTRICT Community Service Fund expenditures will increase by $750,000 as the District expands the After School Programs along with increased expenditures for the School Resource Officers. FUND 80 REVENUES Community Service Fund revenue for has remained very similar to revenues for the last two fiscal years totaling $2,775,768. The large majority of revenues is the tax levy, which has remained exactly the same since the school year at $2,794,368. Other revenues are a result of fees charged to families for services outside of the normal school day. FUND 80 EXPENDITURES Community Service Fund expenditures will increase by approximately $400,000 due in part to less-than-anticipated spending in the school year and the purposeful intent to spend some of the existing fund balance for programmatic offerings. FUND BALANCE The fund balance for the Community Service Fund is projected to decrease from $1,037,416 to $883,852 due to the use of fund balance for programmatic offerings to students. 49

53 GREEN BAY AREA PUBLIC SCHOOL DISTRICT FUND 80 - COMMUNITY SERVICE 2014 Actual 2015 Actual 2016 Actual 2017 Budget REVENUE Source Property Taxes 211 2,851,002 2,764,368 2,764,368 2,764,368 Cocurricular User Fees ,432 11,873 11,662 11,400 Gifts Building Rental Fees , TOTAL REVENUE $2,993,163 $2,776,241 $2,776,030 $2,775,768 EXPENDITURES Object Salaries , , , ,160 Employee Benefits ,307 41,630 48,173 72,854 Purchased Services 300 2,072,123 1,684,587 1,811,476 2,024,712 Non-Capital Purchases ,441 64, , ,479 Capital Purchases ,922 39,650 4,463 8,500 Other Expenditures 900 1,309 1,245 1, TOTAL EXPENDITURES $3,023,462 $2,145,167 $2,542,056 $2,929,335 FUND BALANCE Beginning Fund Balance 221, , ,445 1,037,419 Revenues 2,984,372 2,776,241 2,776,030 2,775,768 Expenditures 3,033,860 2,145,167 2,542,056 2,929,335 ENDING FUND BALANCE $172,371 $803,445 $1,037,419 $883,852 Fund 80 - COMMUNITY SERVICE - Expenditure Budget Non-Capital Purchases 12.41% Purchased Services 82.26% Capital Purchases 0.29% Other Expenditures 0.02% Salaries 15.67% Employee Benefits 2.49% 50