Citizen s Guide to the District s Budget

Transcription

1 Citizen s Guide to the District s Budget

2 Edmonds School District No th Avenue West Lynnwood, Washington BOARD OF DIRECTORS Susan Phillips, President (District 4) Diana White, Vice President (District 5) Kory DeMun, Director (District 1) Ann McMurray, Director (District 2) Gary Noble, Director (District 3) ADMINISTRATION Nick Brossoit, Superintendent, Board Secretary Justin Irish, Assistant Superintendent of Elementary Education Patrick Murphy, Assistant Superintendent of Secondary Education Lara Drew, Executive Director of Student Learning Jean Mirabal, Executive Director of Student Services Debby Carter, Executive Director of Human Resources Stewart Mhyre, Executive Director of Business and Operations ii

3 EDMONDS SCHOOL DISTRICT NO. 15 OFFICE OF THE SUPERINTENDENT The Citizen s Guide to the District s Budget is financial information in a format that helps build understanding of how schools are funded. We appreciate you taking the time to review the information this guide contains. After years of state funding cuts that resulted in the District reducing its budget by more than $40 million, including closing two schools and scaling back if not eliminating many programs, the District will receive approximately $11.9 million in additional state revenue for Of this increase, approximately $1.1 million is for the Learning Assistance Program (LAP). The District also expects to see an increase in local funding of approximately $1.0 million. This was offset slightly by a loss of federal funding due to the sequester. As a result of the increased funding, the District was able to restore a portion of the programs and staffing that had received reductions. We have: Fully restored the furlough days that staff had taken to balance prior years budgets Added 40 new classroom teachers Increased Para Educational hours Increased All-Day Kindergarten and Early Learning programs Increased support to non-basic education programs including Special Education, Learning Assistance Program, ELL, Transitional Bi-Lingual and EdCAP Increased support for Music, Visual and Performing Arts Increased support for College and Career Readiness Coaches Restored Library Information Specialist hours Increased support for Common Core Increased support for curriculum Increased support for Athletics and reduced participation fees Restored.5 Assistant Principal at Madrona Increased support to extend equity work Increased Office Professional time Partially restored building budgets Added professional development Added district wide classified support staff State funding is expected to increase in future years due to the Supreme Court s McCleary v. State of Washington decision. In this decision, the Supreme Court unanimously agreed that the State has consistently failed to meet its constitutional obligation to provide ample funding for K-12 education. The Citizen s Guide to the District s Budget is based on information contained in Form-195, which is filed annually with the Office of the Superintendent of Public Instruction (OSPI). We can gladly provide a copy of that form if you are interested in further detail after reviewing this summary. Thank you again for taking the time to review this information and for your continued support of our students and schools. Sincerely, Nick J. Brossoit, Ed.D. Superintendent iii

4 TABLE OF CONTENTS TABLE OF CONTENTS... IV OVERVIEW... 1 The District... 1 The Budget Process... 1 ENROLLMENT AND STAFFING... 2 Why is Student Enrollment Important, and How is it Measured?... 2 Enrollment Trends... 2 Staffing... 3 THE BUDGET... 4 Five Funds of a School District... 4 GENERAL FUND RESOURCES... 5 Where Does Our Money Come From? Revenue... 5 GENERAL FUND EXPENDITURES... 7 Where Does the Money Go?... 7 Basic Education - Classroom Services... 7 Special Education Services... 8 Basic Education - Administration & Support Services... 8 Other Programs... 8 Transportation Services... 8 Food Services... 8 APPENDIX I. GENERAL FUND COST CENTERS... I APPENDIX II FUND SUMMARIES... IV iv

5 OVERVIEW The District Edmonds School District is the tenth largest school district in Washington State, encompassing the cities of Brier, Edmonds, Mountlake Terrace, Lynnwood, Woodway, and parts of unincorporated Snohomish County. We employ more than 3,500 full- and part-time staff including teachers, substitutes, support personnel and administrators (certificated and classified staff). Edmonds School District operates one preschool early learning center, 20 elementary schools, two K-8 schools, four middle schools, four high schools, and an alternative high school, serving nearly 20,000 full- and part-time students with varied needs and abilities. The Budget Process Our budget is a financial tool that guides the collection and distribution of resources in accordance with state law, OSPI regulations, the School Board s educational priorities, and District policies, as well as sound financial management principles. It is our educational plan expressed in dollars. Our fiscal year begins September 1st and ends August 31st. The district begins the budget process in January and finalizes it when the Superintendent submits a recommended budget to the School Board, which adopts the budget in late July or August. The budget is a finance plan based on projected enrollment, projected revenues and other resources, program requirements, and any state or federal mandated changes. The budget is developed based on several assumptions that are made prior to the beginning of the district s fiscal year. These assumptions may or may not come to pass. One of the largest variables that factors into the district s budget is enrollment, which drives revenue and staffing. Enrollment is based on viewing historical trends and cohort roll-up of grade groups from year-to-year. The enrollment projection for the subsequent year is made in January of the current year. These projections are made nine months in advance of the beginning of the budget year. The district bases its anticipated revenue upon, and staffs according to, the forecast enrollment. By state law, the district must have its certificated teaching staff under contract by May 15 each year. Once the budget is established and adopted by the School Board, we wait until September to see how our actual enrollment comes in compared to our budgeted enrollment. If it appears that enrollment will come in above what was budgeted, the district will receive more revenue from the state because of the increased student enrollment. However, if enrollment comes in below budget projections, the state decreases the amount of basic education revenue the district receives. When faced with decreased revenue from the state because of lower enrollment, the district cannot layoff certificated employees to compensate for the loss of revenue because our staff is already under contract. Therefore, the District needs to make other expenditure reductions to offset the loss of revenue. 1

6 ENROLLMENT AND STAFFING The following section discusses the importance of enrollment in determining our budget. Why is Student Enrollment Important, and How is it Measured? Most of the revenue we receive from the State is determined by student enrollment. Student enrollment is measured using either Annual Average Full-Time Equivalent (AAFTE) or Headcount, as follows: AAFTE measures the average amount of time a student is enrolled during a school year, and is normally used for determining funding. To be counted as full-time, a student must be enrolled for a minimum number of minutes on each prescribed count day for school months running from September through June. Students who attend less than full-time are considered less than 1.0 FTE. For instance, a student who is enrolled full-time (every day for the entire year) is considered to be 1.0 FTE; on the other hand, a kindergarten student enrolled at half-time (every day for half of the year, or half-day for the full year) would be 0.5 FTE. STUDENT HEADCOUNT reflects the actual number of students that attend on a given day regardless of how many minutes per day they actually attend, and is normally used when considering physical capacity. Using the kindergarten example, both a full-time and a part-time kindergarten student would each receive a full headcount of 1 (one). Enrollment Trends Overall enrollment has declined steadily since , as more students graduated than enrolled; beginning in however, it grew for two years and then fell again. It is unclear whether enrollment will continue downward or begin to increase. 25,000 Student Enrollment (AAFTE) 10-year History 22,500 20,000 17,500 15,000 12,500 10,000 7,500 5,000 2,500 0 Elementary Middle High School* 2

7 Staffing District staffing is also measured by FTE, with 1.0 FTE being the equivalent of a full-time employee. The number of days an employee works varies among positions and bargaining groups. For instance, a 1.0 FTE teacher s base contract includes 180 days a year, for 7 hours per day. Administrative staff work 260 days a year, for 8 hours per day. School-based staffing levels, both certificated (instructional staff) and classified (non-certificated staff), are determined by AAFTE for each school and are distributed according to our staffing standards (see Appendix I). The following table lists the average annual FTE enrollment for each grade level in the Edmonds School District, along with full-time equivalent staffing: Enrollment and Staffing FTE 3-year History Students Average Budgeted Budgeted Kindergarten Grade 1 1, , , Grade 2 1, , , Grade 3 1, , , Grade 4 1, , , Grade 5 1, , , Grade 6 1, , , Grade 7 1, , , Grade 8 1, , , Grade 9 1, , , Grade 10 1, , , Grade 11 1, , , Grade 12 1, , , Running Start Total K-12 Students 19, , , Staff Actual Budgeted Budgeted Certificated Employees 1, , , Classified Employees Total Staff 1, , , For the school year, the district is budgeting for 19, full-time equivalent students (FTE). This is 152 more students than we budgeted for in and 73 more than the actual annual average FTE for the school year. The majority of the growth is due to the implementation of full-day kindergarten. Student FTE enrollment is projected to grow eight tenths of a percent from Total staffing is 4.71 percent higher than

8 THE BUDGET A school district budget consists of five funds, each designated for a particular purpose, and administered separately. Five Funds of a School District The GENERAL FUND accounts for daily operations. Included in this fund are all recurring financial activities, such as teacher salaries, food services, custodial and maintenance support, and central administration costs. Revenue sources primarily include a state allocation based on student enrollment, local property taxes, state special purpose, federal special and general purpose, and local non-tax revenue. State law does not allow funds from Capital Projects/bond dollars or the Transportation Vehicle Fund to be transferred to, and used in, the General Fund, to offset reductions or needs, such as staffing reductions or other reductions. The ASSOCIATED STUDENT BODY (ASB) FUND accounts for funds raised by students at each school. Each student body organization prepares, approves and submits an annual budget for Board approval. Revenues are derived from fundraisers and student sales. This fund may only be used for cultural, athletic, recreational and social student activities. The CAPITAL PROJECTS FUND is used to finance and pay for capital improvements. These include land acquisition, construction of new buildings, site improvements, major building renovations, upgrades of major systems such as plumbing, electrical systems, heating systems, lighting systems, carpet and computers, and equipping new facilities with appliances and furniture. Revenues come primarily from bonds and capital levies, supplemented by state match, mitigation and impact fees, and sales and lease of property. The DEBT SERVICE FUND accounts for the redemption of bonds and the payment of interest on bonds that were sold to fund capital improvements (proceeds from bond sales are credited to the Capital Projects Fund). Revenue for this fund comes from local property taxes and state forest revenue. The TRANSPORTATION VEHICLE FUND may only be used for the purchase, major repair, and rebuilding of school buses. Revenue for this fund primarily comes from the state and is based on the depreciation of each of our buses. 4

9 GENERAL FUND RESOURCES Where Does Our Money Come From? Revenue Our largest source of revenue comes from the State s Apportionment allocation, which is funded primarily by the State sales tax. This is followed by local property taxes from the School Programs and Operations Levy. The following chart illustrates the various General Fund financing sources General Fund Budgeted Revenues, by Financing Source State General 52% State Special 13% Other Sources 1% Local Taxes 23% Local Non-Tax 3% Federal Special & General 8% The district receives funding from three primary sources. The State of Washington provides approximately 65% of the funding for general operating costs, the federal government provides 8%, and 27% is generated through local fees and the Maintenance and Operations Levy. Refer to the following table for a summary of the General Fund s financing sources over the past three years (below). General Fund Financing Sources 3-year Summary Source Actual Budget Budget State General Apportionment $ 98,248,687 $ 99,486,256 $ 108,064,121 State Special Purpose $ 23,405,087 $ 23,324,630 $ 27,644,971 Local Levy $ 45,983,324 $ 46,289,028 $ 47,279,527 Local Non-Tax $ 5,965,754 $ 6,057,319 $ 6,136,798 Other Sources $ 2,461,273 $ 2,419,625 $ 3,051,905 Federal General & Special $ 12,514,627 $ 15,969,064 $ 15,518,679 TOTAL REVENUE $ 188,578,752 $ 193,545,922 $ 207,696,001 5

10 State Funding State revenue is divided into two categories, basic education apportionment and state special purpose categorical funding. Basic education apportionment is based on enrollment and the district s average staff salary. This revenue is used for core basic education programs, which include classroom teachers, librarians, counselors, paraeducators, nurses, school and department administration including principals and secretaries, and district-wide support, including the district office, custodial, maintenance, utilities, and basic education supplies. State categorical funds are provided by the state based on formulas specific to each program, and include restrictions on how they are to be used. Categorical programs include special education, food service, pupil transportation, transitional bilingual education, learning assistance, and other educational enhancements, and may not be used for other purposes. Local Maintenance and Operations Levy Local Maintenance and Operations Levies were designed to pay for expenditures that were once considered extra within school districts. However, over the years, the district has had to use local levy revenue to fund basic education expenditures that otherwise would have been funded by the state. Local levies are approved by the voters within the school district based on a total amount over four years. Once voters approve the levy, the district is not allowed to collect any more money than what was approved, even if property values change. Local Fees Local fees include revenues that the district receives from food services fees for the breakfast and lunch program, interest earnings, and other miscellaneous programs such as full day kindergarten, summer school and other before/after school programs, sale of goods and services, and facility rental. All fees must be approved by the School Board annually. Federal Funding Federal Funding is received by the district in the form of restricted grants that reimburse the district after resources have been spent. These revenues must be spent within the federal program that the funds are expected to support. Each program has specific restrictions, reporting requirements, and purchasing and cash flow regulations that must be followed. Federal grants include Title I (improving academic achievement); Title II (principal and teacher professional development); Title III (English Language Learners); IDEA (individuals with disabilities special education); Indian Education; Carl Perkins (vocational education); and USDA food service commodities. Other Financing Sources Other financing sources include revenue from other school districts for special education services; grants from other government entities such as counties and educational service districts, or private foundations; and other financing sources such as sale of surplus property and transfers from other funds. 6

11 GENERAL FUND EXPENDITURES Where Does the Money Go? The district budget may be represented by six cost centers: basic education classroom services; special education services; district-wide administration and support services; other grants and programs; transportation services; and food services. These cost centers help to present a visual picture of the district and its many programs and services. Six Cost Centers Special Education 14.3% Food Services 2.4% Transportation 3.9% Other Grants/Programs 8.1% Basic Ed. - Admin & Support 11.6% Basic Ed. - Classroom 59.7% Basic Education - Classroom Services The district offers a full program of basic education services to students. Each school is equipped with a library, counseling services, nursing services, and extra-curricular programs are available at the middle and high school level. Parent participation in the educational process is extremely high. PTA and parental support is vital to the success of Edmonds School District. The district offers the latest in technology to support student learning. Teachers are provided opportunities to learn how to use technology in the classroom to best enhance the learning environment. Equipment and software tools are upgraded on a continuous basis. The district also provides many co-curricular and extra-curricular opportunities for students through sports, music, and student clubs. These activities are designed to promote physical, intellectual and leadership development. In addition, high school students are able to participate in STEM, International Baccalaureate, Ed CAP or Running Start programs that enables them to earn college credit for classes taken in high school while advancing their standing in higher education and in the pursuit of a future career. Online Learning classes are also offered. These services constitute more than $126.7 million, nearly 60% of the total operating budget. 7

12 Special Education Services The district serves approximately 3,000 special education students. Services are designed to provide an individualized educational program to meet the handicapping condition of each student. This is a quality program that results in many students meeting the same demanding curriculum standards as regular education students. The district contributes nearly $2.2 million, in addition to $3.7 million of basic education funds to backfill the shortfall in funding created by the state s funding formula. Program expenditures total nearly $30.4 million, or more than 14% of the total operating budget. Basic Education - Administration & Support Services Support services for the district connects our many schools and programs through educational leadership and by providing the materials, equipment, facilities and other support needed for a quality educational environment. The departments in this cost center provide for the governance of the district, the hiring of district staff, custodial, and maintenance staff members, and maintaining the grounds and buildings to ensure a safe and quality learning environment. Many of the items we all take for granted, such as heat, lights, water, telephones, insurance, warehousing services and data processing services are associated with support services. Administration and Support Services amount to $24.7 million, less than 12% of the total operating budget. Other Programs The district provides a number of other educational programs including Federal Title and State Learning Assistance; National Board Certification; Truancy; English Language Learning; Indian Education; Highly Capable; Move 60! and Teach America History grants; Adult English Language Learner classes; and fee-for-service programs that include facilities rental; before and after school; integrated preschool; full day kindergarten; and secondary summer school. Total expenditures of these programs amount to nearly $17.3 million, or more than 8% of the total operating budget. Transportation Services In our district, approximately 57% of students ride the bus on any given day. This means that over 11,600 students ride the bus from home to school, and back home on a daily basis. We own 114 school buses that are operated and maintained by district employees and travel over 1,600,000 miles each year. The cost of providing these services amounts to about $8.2 million dollars this year, less than 4% of the total operating budget. Like special education, transportation is defined as part of the basic education program, thus it is required to be fully funded by the state under the parameters established in the state constitution. In the state increased its funding to 72% of this obligation, leaving the remainder to be funded from the local Maintenance and Operations Levy. Food Services Food Services provides over 2,300 breakfasts and 6,300 lunches to students and staff members every day. That is the equivalent of 1,496,500 meals annually, not including a la carte meals. Approximately 68% of the cost of this program is paid for by federal free and reduced and USDA commodities; 30% by sales of meals; and 2% by state free and reduced funds and local levy support. This program represents about $5.1 million of the total district operating budget, or less than 3%. 8

13 APPENDICES 9

14 APPENDIX I. GENERAL FUND COST CENTERS Basic Education - Classroom Services Debit/Credit Salaries/ Supplies & Contract Capital Cert Class Totals Transfer Benefits Materials Services Travel Outlay FTE FTE Classroom $ 91,802,264 $ 61,580 $ 84,128,232 $ 3,362,123 (2) $ 4,146,188 (2) $ 2,750 (2) $ 101,391 (2) (1) (1) Extra Curricular $ 2,703,636 $ 34,690 (3) $ 2,513,384 23, , Library $ 3,523,983 $ - $ 3,446,947 9,239 42,836-24, Principal's Office $ 11,375,950 $ - $ 11,339, (2) 33,586 2,800 (2) Guidance/Counseling $ 5,631,992 $ 3,420 $ 5,459, ,736 2,431 - (4) Student Management/.Safety $ 2,004,402 $ - $ 1,868,626 55,112 80, Health Services $ 983,766 $ 1,908 $ 876,321 1, ,758 1, Elem/Sec./Voc Directors $ 2,193,641 $ 8,230 $ 2,051,938 66,917 65, (6) Payments to Other Districts $ 1,046,234 $ - $ - - 1,046,234 (5) Instr ProDev $ 4,233,816 $ - $ 4,077,716 9, , Instructional Technology $ 1,237,847 $ 10,000 $ 1,192,037 35, Total Basic Ed $ 126,737,531 $ 119,828 $ 116,953,670 $ 3,730,060 $ 5,798,966 $ 8,655 $ 126, Source of Funding Footnotes: 1. Cert 1.0 FTE calculated based on 1260 work hours; Local M&O Levy $ 36,881, % Class 1.0 FTE calculated based on 2080 work hours Local Fees, Tuition, Gifts, Fines, Rents, Interest 1,010, % 2. Building Budgets: Elem. Avg $115 per student; State Funding 84,176, % Mid. Sch. Avg $104 per student; High Sch. Avg $109 per student Federal Funding - 0.0% 3. High School Sports/ASB Transportation Other Agency Funding - 0.0% 4. Travel reimbursement for itinerant counselors Use of Fund Balance - (To) From 4,668, % 5. Running Start and EdCAP payments 6. Assistant Sup. Schools 2.0 FTE; Assistant Sup Student Learning 1.0 FTE; Total Funding $ 126,737, % Student Learning Dir 1.0 FTE; IMD Dir 1.0 FTE; PVA Dir 1.0 FTE; CTE TOSA 0.20 FTE Special Education Debit/Credit Salaries/ Supplies & Contract Capital Cert Class Totals Transfer Benefits Materials Services Travel Outlay FTE FTE Supervision $ 1,447,345 $ 2,680 $ 1,387,954 $ 26,231 $ 29,980 $ 500 $ Principal $ 81,099 $ - $ 81,099 $ - $ - $ - $ - Guidance/Counseling $ 193,016 $ - $ 193,016 $ - $ - $ - $ Student Management/.Safety $ 115,442 $ - $ 115,442 $ - $ - $ - $ Health $ 7,245,737 $ 3,200 $ 7,144,481 $ 78,291 $ 6,765 $ 13,000 $ Classroom $ 20,492,050 $ 36,395 $ 18,660,154 $ 254,204 (1) $ 1,510,647 (2) $ 30,650 $ Payment to Other Districts $ 114,198 $ - $ - $ - $ 114,198 (3) $ - $ - Instr ProDev $ 663,988 $ - $ 658,597 $ - $ 5,391 $ - $ - Total Special Ed $ 30,352,875 $ 42,275 $ 28,240,743 $ 358,726 $ 1,666,981 $ 44,150 $ Source of Funding Local M&O Levy $ 2,165, % Footnotes: Local Fees, Tuition, Gifts, Fines, Rents, Interest 5, % 1. Special Education classroom materials State Funding 22,608, % 2. Contracts for Psych, OT, PT and Other Related Services Federal Funding 3,919, % 3. Discovery Program, ESD Northwest Regional Learning Program Other Agency Funding 1,655, % Use of Fund Balance - (To) From - 0.0% Total Funding $ 30,352, % I

15 Other Grants/Programs Debit/Credit Salaries/ Supplies & Contract Capital Cert Class Totals Transfer Benefits Materials Services Travel Outlay FTE FTE Title I/LAP $ 5,941,047 $ 3,595 $ 4,106,370 $ 1,672,926 $ 157,856 $ 300 $ Title II Part A $ 582,973 $ 500 $ 531,283 $ 24,139 $ 26,351 $ 700 $ National Board Certification $ 485,809 $ - $ 485,809 $ - $ - $ - $ - Truancy $ 97,188 $ 2,000 $ 87,196 $ 4,642 $ 750 $ 2,600 $ English as 2nd Language $ 2,464,376 $ 4,500 $ 1,994,618 $ 404,628 $ 56,430 $ 4,200 $ Indian Education $ 41,452 $ - $ 41,452 $ - $ - $ - $ Summer School $ 89,128 $ 450 $ 31,347 $ 43,656 $ 13,675 $ - $ - Highly Capable $ 191,969 $ 917 $ 169,943 $ 10,109 $ 11,000 $ - $ Student Support Advocates $ 169,788 $ - $ 169,788 $ - $ - $ - $ - Teach Am History/Move 60! $ 464,650 $ 56,800 $ 192,178 $ 28,521 $ 187,151 $ - $ - Parent Paid Kindergarten $ 1,216,881 $ - $ 1,423,822 $ 13,059 $ (220,000) $ - $ - Unanticipated Grants $ 4,812,462 $ 357,252 $ 3,173,292 $ 751,988 $ 529,930 $ - $ - Various Afterschool Programs $ 143,632 $ 3,425 $ 115,573 $ 24,359 $ 275 $ - $ - Community Services $ 581,638 $ (4,618) $ 281,704 $ 89,639 $ 213,913 $ 1,000 $ Total Grants/Programs $ 17,282,993 $ 424,821 $ 12,804,375 $ 3,067,666 $ 977,331 $ 8,800 $ Source of Funding Footnotes: Local M&O Levy $ (267,489) -1.5% Local Fees, Tuition, Gifts, Fines, Rents, Interest 2,865, % State Funding 6,253, % Federal Funding 7,792, % Other Agency Funding 639, % Use of Fund Balance - (To) From - 0.0% Total Funding $ 17,282, % Basic Education - District Wide Admin. & Support Services Debit/Credit Salaries/ Supplies & Contract Capital Cert Class Totals Transfer Benefits Materials Services Travel Outlay FTE FTE Board of Directors $ 340,444 $ 8,300 $ 44,994 $ 9,100 $ 273,980 (1) $ 4,070 $ - Superintendent's Office $ 456,363 $ 7,800 $ 378,798 $ 6,065 (2) $ 61,900 (3) $ 1,800 $ Business Office $ 2,180,650 $ 48,992 $ 2,021,764 $ 18,535 (4) $ 90,909 (5) $ 450 $ Human Resources $ 1,709,249 $ 30,415 $ 1,355,264 $ 31,588 $ 289,253 (6) $ 2,729 $ Public Relations $ 486,148 $ 11,296 $ 367,274 $ 25,750 $ 81,018 $ 810 $ Supervision of Cust/Maint $ 825,670 $ 7,554 $ 776,960 $ 16,718 $ 14,938 $ 2,500 $ 7, Grounds Dept. $ 938,827 $ 24,416 $ 676,411 $ 138,000 (7) $ - $ - $ 100, Custodial Dept. $ 6,466,203 $ 3,000 $ 5,846,885 $ 477,398 (8) $ 31,463 $ 1,397 $ 106, Maintenance Dept. $ 2,978,297 $ (81,303) $ 2,175,675 $ 533,216 (9) $ 278,559 (10) $ 150 $ 72, Utilities $ 4,149,658 $ - $ - $ - $ 4,149,658 (11) $ - $ - Plant Security $ 268,202 $ 2,300 $ 198,009 $ 2,741 $ 61,152 $ 4,000 $ Insurance $ 1,458,384 $ - $ - $ - $ 1,458,384 $ - $ - Data Processing $ 1,627,311 $ (189,132) $ 547,510 $ 280,280 $ 967,953 (12) $ 8,700 $ 12, Printing $ 3,197 $ (170,946) $ 51,741 $ 56,364 $ 66,038 $ - $ Warehouse $ 349,161 $ 4,693 $ 245,976 $ 51,829 - $ 30,163 $ 200 $ 16, Motor Pool $ 482,411 $ (98,235) $ 126,775 $ 64,871 - $ - $ - $ 389, Total Support Services $ 24,720,175 $ (390,850) $ 14,814,036 $ 1,712,455 $ 7,855,368 $ 26,806 $ 702, Source of Funding Footnotes: 1. Audit Fees, Election Expenses, Legal Fees, Policy Governance Local M&O Levy $ 6,351, % 2. Postage, Software, Office Supplies Local Fees, Tuition, Gifts, Fines, Rents, Interest 759, % 3. Printing, Maint Agree., Membership Fees State Funding 16,538, % 4. Purchase orders, Paper, Subscriptions, Bank Fees Federal Funding 314, % 5. Workshops, Membership, Printing, Other Agency Funding 757, % 6. Classified professional development, Workshop fees Use of Fund Balance - (To) From - 0.0% 7. Fuel, Sand/Gravel, Grass seed, field paint 8. Soap, Waxes, Hand Towels, Toilet Paper, Cleaners Total Funding $ 24,720, % 9. HVAC parts, Electrical/Plumbing supplies 10. Fire systems testing, Elevator maintenace, Roofing repair. 11. Power, Natural Gas, Water/Sewer, Telephones, Waste Disposal 12. Student Records and Financial Management Systems (Payroll, HR, Budgeting, Purchasing) II

16 Transportation Services Debit/Credit Salaries/ Supplies & Contract Capital Cert Class Totals Transfer Benefits Materials Services Travel Outlay FTE FTE Pupil Mgt & Safety $ 105,562 $ - $ 105,562 $ - $ - $ - $ (5) Supr/Training/Dispatch $ 781,122 $ 5,000 $ 722,630 $ 20,637 $ 26,975 (1) $ 5,880 $ Bus Operations $ 6,336,731 $ - $ 5,164,482 $ 881,441 (2) $ 290,808 $ - $ Mechanics $ 1,152,850 $ 8,500 $ 674,302 $ 311,237 (3) $ 158,811 (4) $ - $ Insurance $ 118,204 $ - $ - $ - $ 118,204 $ - $ - Transfers $ (292,446) $ (292,446) $ - $ - $ - $ - $ - Total Transportation $ 8,202,023 $ (278,946) $ 6,666,976 $ 1,213,315 $ 594,798 $ 5,880 $ Source of Funding Footnotes: 1. Physicals, Drug/Alcohol Testing, CDL Licensing, Local M&O Levy $ 2,089, % 2. Fuel Local Fees, Tuition, Gifts, Fines, Rents, Interest - 0.0% 3. Parts, Tires, Tools, Grease/Oil, Filters, Lights, etc. State Funding 6,112, % 4. Major Contracted Repairs (Engines/Transmissions) Federal Funding - 0.0% 5. Bus Monitors Other Agency Funding - 0.0% Use of Fund Balance - (To) From - 0.0% Total Funding $ 8,202, % Food Services Debit/Credit Salaries/ Supplies & Contract Capital Cert Class Totals Transfer Benefits Materials Services Travel Outlay FTE FTE Supervision $ 395,244 $ - $ 392,744 $ - $ 2,500 $ - $ Food $ 2,112,968 $ - $ - $ 1,855,968 $ 257,000 (1) $ - $ - Cooks/Servers $ 2,573,266 $ 95,000 $ 2,133,811 $ 171,000 (2) $ 87,265 (3) $ 3,190 $ 83, Transfers $ (12,128) $ (12,128) $ - $ - $ - $ - $ - Total Food Services $ 5,069,350 $ 82,872 $ 2,526,555 $ 2,026,968 $ 346,765 $ 3,190 $ 83, Source of Funding Footnotes: 1. Commodity Food Processing Local M&O Levy $ 58, % 2. Paper and Cleaning Supplies Local Fees, Tuition, Gifts, Fines, Rents, Interest 1,497, % 3. Health Permits, Equipment Repair State Funding 85, % Federal Funding 3,428, % Other Agency Funding - 0.0% Use of Fund Balance - (To) From - 0.0% Total Funding $ 5,069, % Summary of the Six Cost Centers Debit/Credit Salaries/ Supplies & Contract Capital Cert Class Totals Transfer Benefits Materials Services Travel Outlay FTE FTE Basic Ed. - Classroom $ 126,737,531 $ 119,828 $ 116,953,670 $ 3,730,060 $ 5,798,966 $ 8,655 $ 126, Basic Ed. - Admin & Support $ 24,720,175 (390,850) 14,814,036 1,712,455 7,855,368 26, , Special Education $ 30,352,875 42,275 28,240, ,726 1,666,981 44, Food Services $ 5,069,350 82,872 2,526,555 2,026, ,765 3,190 83, Transportation $ 8,202,023 (278,946) 6,666,976 1,213, ,798 5, Other Grants/Programs $ 17,282, ,821 12,804,375 3,067, ,331 8, Total Expenditure Summary $ 212,364,947 $ - $ 182,006,355 $ 12,109,190 $ 17,240,209 $ 97,481 $ 911,712 1, Source of Funding Local M&O Levy $ 47,279, % Local Fees, Tuition, Gifts, Fines, Rents, Interest $ 6,136, % State Funding $ 135,774, % Federal Funding $ 15,453, % Other Agency Funding $ 3,051, % Use of Fund Balance - (To) From $ 4,668, % Total Funding $ 212,364, % III

17 APPENDIX II FUND SUMMARIES FUND 1 - GENERAL FUND Budget Summary Beginning Fund Balance Reserve for Inventory $ 449,000 Restricted Revenues, Self- Insurance, Uninsured Ris 1,678,313 Committed Minimum Fund Balance Policy 7,500,872 Assigned to Other Purposes 3,052,421 Unassigned Fund Balance 8,487,250 Total Beginning Fund Balance $ 21,167,856 Revenue: M & O Levy $ 47,279,527 Tuition/Fees/Gifts/Fines/Rents/Interest 6,136,798 State Funding 135,709,092 Federal Funding 15,518,679 Other District/Agency Funds 3,051,905 Total Revenue 207,696,001 Total Available Resources $ 228,863,857 Expenditures: Basic Education - Classroom $ 126,737,531 Basic Education - Support Services 24,720,175 Special Education 30,352,875 Food Services 5,069,350 Transportation 8,202,023 Other Grants/Programs 17,282,993 Total Expenditures 212,364,947 Transfers/Adjustments (642,000) Ending Fund Balance Reserve for Inventory $ 450,000 Restricted Revenues, Self- Insurance, Uninsured Ris 1,680,000 Committed Minimum Fund Balance Policy 8,520,278 Assigned to Other Purposes 2,995,000 Unassigned Fund Balance 2,211,632 Total Ending Fund Balance $ 15,856,910 General Fund - Used for recording day to day operational expenses of the school district. IV

18 Fund 1 - General Fund Budget Comparisons Enrollment Actual Budget Budget % Change Elementary K-6 9, , , % Middle School 7-8 2, , , % High Schools , , , % Running Start (College Classes) % Total Enrollment 19, , , % Staffing Actual Budget Budget % Change Certificated Staff 1, , , % Classified Staff % Total Staff 1, , , % Budgeted Expenditures Actual Budget Budget % Change Salaries and Benefits $ 162,806,727 $ 168,174,766 $ 182,006, % Supplies & Materials 7,772,742 9,738,554 12,109, % Contract Services 13,625,419 17,137,508 17,240, % Travel 223, ,806 97, % Capital Outlay 330, , , % Total Budgeted Expenses $ 184,759,306 $ 195,366,249 $ 212,364, % V

19 Fund 2 - Capital Projects Fund Budget Summary Beginning Fund Balance $ 18,902,046 Revenue: Local Property Tax $ 7,726,750 Investment Earnings 184,876 Impact Fees - Sale of Bonds - Transfer from Debt Service Fund 642,000 Total Revenue 8,553,626 Total Available Resources $ 27,455,672 Expenditures: Sites $ 1,893,865 Buildings 4,894,899 Equipment 7,188,960 Energy 500,000 Sales and Leases 300,000 Bond Issuance Total Expenditures 14,777,724 Transfers/Adjustments (650,000) Ending Fund Balance $ 12,027,948 Capital Projects Fund - Used for the acquisition of school sites, the construction of new schools, or the renovation of existing schools. VI

20 Fund 3 - Debt Service Fund Budget Summary Beginning Fund Balance $ 12,549,000 Revenue: Local Property Tax $ 29,189,450 State Forest Revenue - Federal Revenue - Total Revenue 29,189,450 Total Available Resources $ 41,738,450 Expenditures: Bonds Redeemed $ 18,960,000 Interest on Bonds 9,682,405 Transfer Fees 300,000 Transfer to Capital Projects Fund - Total Expenditures 28,942,405 Ending Fund Balance $ 12,796,045 Debt Service Fund - Pays the principal and interest payments on outstanding bonds which were sold to pay for building new schools and remodeling existing schools. VII

21 Fund 4 - Associated Student Body Fund Budget Summary Beginning Fund Balance $ 833,943 Revenue: General ASB $ 1,061,666 Athletics 973,790 Classes 82,700 Clubs 798,206 Private Monies 60,000 Total Revenue 2,976,362 Total Available Resources $ 3,810,305 Expenditures: General ASB $ 834,730 Athletics 1,155,459 Classes 80,075 Clubs 870,035 Private Monies 60,000 Total Expenditures 3,000,299 Ending Fund Balance $ 810,006 Associated Student Body Fund - A special fund used for student activities in student government, athletic programs, classes, and clubs. VIII

22 Fund 5 - Transportation Vehicle Fund Budget Summary Beginning Fund Balance $ 943,410 Revenue: Local Property Tax Investment Earnings 8,975 State Depreciation Reimbursement 818,352 Sale of Equipment 15,000 Compensated Loss of Fixed Assets 100,000 Total Revenue 942,327 Total Available Resources $ 1,885,737 Expenditures: School Bus Purchases 1,000,000 Ending Fund Balance $ 885,737 Transportation Vehicle Fund - Used exclusively for the purchase of school buses for student transportation. IX