Page Item 153 Overview 154 Revenues 156 Expenditures 157 Elementary School Allocation 158 Middle School Allocation 159 High School Allocation 160

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1 - Page Item 153 Overview 154 Revenues 156 Expenditures 157 Elementary School Allocation 158 Middle School Allocation 159 High School Allocation 160 Special Education Allocation 161 Operational Services Allocation 162 Central Services Allocation 163 Debt Services 164 Five-Year Capital Outlay Fund Plan

2 SDCL states, in part, the capital outlay fund of the school district is a fund provided by law to meet expenditures which result in the acquisition or lease of or additions to real property, plant or equipment. Such expenditure shall be for land, existing facilities, additions to facilities, remodeling of facilities, or for the purchase or lease of equipment. It may also be used for installment or lease-purchase payments for the purchase of real property, plant or equipment which have a contracted terminal date not exceeding twenty years from the date of the installment contract or lease-purchase and for the payment of the principal of and interest on capital outlay certificates issued pursuant to SDCL The Sioux Falls School District s FY12 Capital Outlay Fund includes expenditures for renovations and maintenance, site improvements, equipment, technology, and debt service. According to SDCL , a school district which contracts its student transportation may expend from the capital outlay fund an amount not to exceed fifteen percent of the contract amount. The Sioux Falls School District contracts with School Bus, Inc. to provide transportation to the students of Sioux Falls and fifteen percent of that contract is charged to the Capital Outlay Fund. SDCL also allows a school district to use capital outlay funds to pay for general liability insurance and since FY10, the School District has moved $610,000 from its General Fund to the Capital Outlay fund to pay for liability insurance. The Director of Operational Services and building principals conduct building walkthroughs annually to assess individual building needs for renovations, maintenance, and site improvements. The improvements are evaluated and prioritized using the following criteria: Safety and Security Structural Integrity Mechanical and Electrical Systems Site Maintenance Legal Requirements includes Americans with Disabilities Act items Instructional Program Renovations and New Construction Building Interior may consist of replacing/repairing floorcoverings, paint, plaster, doors, window treatments, ceilings, chalkboards, tackboards, lockers, light fixtures, restrooms and auditorium seating The Sioux Falls School District is committed to providing a safe and secure environment for all students and staff members. To assist with the District s commitment to safety, the Safe and Secure Schools Council was formed in November The Council membership was comprised of School Board members, administration, staff, parents, fire fighters, law enforcement, a

3 representative of the Sioux Falls Risk Management Department, a representative of Social Services and of court services. During the 2008/09 school year, the Council members toured each of the District s buildings and have made recommendations for improvements to ensure the safety of the District s students and staff. The Council s recommendations are part of the FY12 Capital Outlay Fund Budget and will be ongoing expenditures over the next several years to fully implement the Safe and Secure School Council s recommendations. There is a decrease in the amount of property tax revenues for the FY12 budget year of $1,059,639 due to decrease in levy from $2.41 to $2.08. Revenue for Other Local Sources has decreased by slightly more than $440,000. Federal sources are derived from a share of the interest payment on Build America Bonds issued in the summer of The District expects use $1,861,183 from the fund balance in FY12. REVENUES Source FY11 FY12 from Prior Year Property Taxes $ 21,483,081 $ 20,423,442 $ (1,059,639) Other Local Sources 530,315 87,951 (442,364) State Sources - 221,700 - Federal Sources 338, ,575 - Total $ 22,351,971 $ 21,071,668 $(1,502,003) Cash from Fund Balance - 1,861,183 1,861,183 Total Revenues & Transfers $ 22,351,971 $ 22,932,851 $ 359,

4 Revenues Property Taxes Source FY11 FY12 from Prior Year Property Taxes $ 21,483,081 $ 20,423,442 $ (1,059,639) Total $ 21,483,081 $ 20,423,442 $ (1,059,639) The mil levy for property taxes in 2011 will be $2.08 per $1,000 of valuation. Local Tax revenue is budgeted to decrease by $1,059,639. State Sources Source FY11 FY12 from Prior Year Other State Revenue $ - $ 221,700 $ 221,700 Total $ - $ 221,700 $ 221,700 Other Local Sources Source FY11 FY12 from Prior Year Interest Income $ 71,915 $ 72,951 $ 1,036 Mobile Home Tax 12,000 12,000 - Penalties and Interest 3,000 3,000 - Rental Income 443,400 - (443,400) Total $ 530,315 $ 87,951 $ (442,364) Cash from Fund Balance - 1,861,183 1,861,183 Total $ 530,315 $ 1,949,134 $ 1,418,819 Interest Income is based upon expected earnings on funds kept on hand for FY

5 Federal Sources Source FY11 FY12 from Prior Year Federal Sources $ 338,575 $ 338,575 $ - Total $ 338,575 $ 338,575 $ - The expenditures of the Capital Outlay Fund are, as follows: EXPENDITURES Use FY11 FY12 from Prior Year Building & Land Acquisitions $ 100,000 $ 100,000 $ - Renovations and Maintenance 3,210,766 2,985,749 (225,017) Site Improvements 968,650 1,233, ,230 Professional Services* 764, ,418 19,418 Purchased Services** (Transportation) 365, ,458 20,548 Equipment 463,490 1,070, ,593 Library Books 500, ,000 - Technology 2,182,315 4,256,404 2,074,089 Building Allocations*** 488, ,691 47,786 Vehicles 145, ,500 (32,000) Principal 6,325,000 6,081,971 (243,029) Interest 3,194,219 4,386,603 1,192,384 Dues and Fees 508, ,094 (10,735) Total $19,217,584 $ 22,932,851 $ 3,715,267 CIP Projects Fund Transfers 3,134,387 - (3,134,387) Total Expenditures and Transfers $22,351,971 $ 22,932,851 $ 580,880 * Includes $610,000 for Property/Casualty Insurance as allowed by SDCL ** 15% of the Bus Contract *** To be allocated to appropriate budget lines in final line-item budget

6 Elementary School Allocation The Capital Outlay Fund budget increases and decreases reflect year-to-year differences in building repair, remodeling and new construction needs. Annual building walk-throughs identify significant annual repair and remodeling needs. Projected student enrollment growth provides a basis for determining future needs for additional facilities. Elementary Education Allocation Budget Data FY11 FY12 from Prior Year Renovations & Maintenance $ 1,517,197 $ 704,676 $ (812,521) Site Improvements 386, , ,630 Professional Services 29, , ,500 Library Books 212, ,000 13,000 Equipment 133, , ,558 Building Allocation* 211, ,074 4,818 Technology 379, , ,009 Total $ 2,868,913 $ 3,117,907 $ 248,994 *To be allocated to appropriate budget lines in final line item budget Significant elementary school projects planned for FY12 include the following: Renovations and Maintenance Replace Boilers and Eugene Field and Robert Frost Elementary Schools $280,000 Replace Roof at Lowell Elementary School $150,000 Rebuild Parking Lot at Eugene Field Elementary School $38,000 Replace Carpeting at John Harris Elementary School $19,889 Site Improvements Stabilize Retaining Wall at Hawthorne Elementary School $700,000 Playground equipment at Longfellow Elementary School $45,000 Furniture, Library Books, Equipment and Technology New keyboards $66,464 Replacement and new musical instruments $74,545 Library books to update collections $225,000 Building allocations $216,074 Elementary Schools mobile labs $40,110 Computers for desktops and classrooms $225,750 Microsoft Office licenses for classrooms and mobile labs $51,900 File server for elementary schools $112,

7 Middle School Allocation The Capital Outlay Fund budget increases and decreases reflect year-to-year differences in building repair, remodeling and new construction needs. Annual building walk-throughs identify significant annual repair and remodeling needs. Projected student enrollment growth provides a basis for determining future needs for additional facilities. Middle School Allocation Budget Data FY11 FY12 from Prior Year Renovations & Maintenance $ 480,852 $ 344,520 $ (136,332) Site Improvements 371,700 30,100 (341,600) Professional Services 15,000 4,500 (10,500) Equipment 61, ,425 77,499 Library Books 75,000 75,000 - Building Allocation* 116, ,931 3,424 Technology 483, , ,528 Total $ 1,604,066 $ 1,587,085 $ (16,980) *To be allocated to appropriate budget lines in final line item budget Significant middle school projects planned for FY12 include the following: Renovations and Maintenance Electrical modifications at all five middle schools $25,000 Masonry repairs at Edison Middle School $90,000 Replace Library Roof at Edison Middle School $75,000 Replace Library Skylights at Whittier Middle School $25,000 Furniture, Library Books, Equipment and Technology Library books to update collections $75,000 Replacement and new musical instruments $86,325 Building allocations $119,931 Microsoft Office licenses for middle schools $33,950 Art curriculum WACOM Bamboo Fun $15,075 Computers for middle schools $308,310 New curriculum $229,

8 High School Allocation The Capital Outlay Fund budget increases and decreases reflect year-to-year differences in building repair, remodeling and new construction needs. Annual building walk-throughs identify significant annual repair and remodeling needs. Projected student enrollment growth provides a basis for determining future needs for additional facilities. High School Allocation Budget Data FY11 FY12 from Prior Year Renovations & Maintenance $ 186,060 $ 944,163 $ 758,103 Site Improvements 7, ,400 95,300 Professional Services 105,000 36,418 (68,582) Library Books 213, ,000 (13,000) Equipment 48, , ,374 Building Allocation* 150, ,886 (11,117) Technology 937, ,547 (71,538) Total $ 1,646,997 $ 2,569,998 $ 872,540 *To be allocated to appropriate budget lines in final line item budget Significant high school projects planned for FY12 include the following: Renovations and Maintenance Replace single pane windows at Lincoln High School $256,000 Phase I re-roofing project at Roosevelt High School $95,000 Replace domestic hot water system at Roosevelt High School $60,000 Site Improvements Improve storm water drainage system at Lincoln High School $ 60,000 Furniture, Library Books, Equipment and Technology Replacement and new musical instruments $44,145 Athletic uniform rotation $49,800 Library books to update collections $200,000 Building allocations $189,886 Computers for high schools $535,350 Microsoft Office licenses $46,650 New curriculum $68,354 POE switches $100,000 CTE Academy equipment $52,

9 Special Education Allocation The Sioux Falls Special Education Program utilizes capital outlay funds in a variety of ways to provide support and assistance to the regular and special education programs. This support is reflected in the purchase of equipment and furniture that provide the necessary accommodations required for students with unique learning needs. Special Education Allocation Budget Data FY11 FY12 from Prior Year Furniture $ - $ - $ - Equipment 1,430 - (1,430) Technology 6,100 - (6,100) Total $ 7,530 $ - $ (7,530)

10 Operational Services Allocation The Capital Outlay Fund budget increases and decreases reflect year-to year differences in building repair, remodeling and new construction needs. The Operational Services Department budgets for District-wide needs. Projected student enrollment growth provides a basis for determining future needs for additional facilities and remodeling projects. Operational Services Allocation Budget Data FY11 FY12 from Prior Year Renovations & Maintenance $ 998,757 $ 983,390 $ (15,367) Site Improvements 200, ,900 19,900 Professional Services 15,000 - (15,000) Equipment 101,460 87,450 (14,010) Vehicles 145, ,500 (32,000) Total $ 1,460,717 $ 1,404,240 $ (56,477) Significant purchases planned for FY12 school year include: Renovations and Maintenance District-wide Lighting replacement project $225,000 District-wide Floorcovering $250,000 District-wide Painting $150,000 District-wide General landscaping $15,000 District-wide Roof repairs $20,000 Site Improvements District-wide Concrete repair/replacement $100,000 District-wide Asphalt repair/replacement $100,000 Equipment, Furniture and Technology Various maintenance/cleaning equipment replacement to be used throughout the District $87,450 floor scrubbers various shop tools walk off mats grout extractors 19-gallon wet vacs lawn tractors/ carpet fans vacuum cleaners mowers Vehicles Replace dump truck $49,500 Replace shop truck includes plow and utility box $36,500 Replace electrician s van $27,

11 Central Services Allocation The expenditures for this allocation are coordinated by staff of the Finance Office, Operational Services, and the Purchasing Department. Central Services Allocation Budget Data FY11 FY12 from Prior Year Land & Building Acquisitions $ 100,000 $ 100,000 $ - Renovations & Maintenance 27,900 9,000 (18,900) Site Improvements 3,000 - (3,000) Purchased Services 965, ,458 30,548 Furniture Equipment 117,189 8,630 (108,559) Building Allocation 10,600 10, Vehicles Technology 376,714 2,162,065 1,785,351 Total $1,601,313 $ 3,286,953 $ 1,685,640 Transfer to CIP Projects Fund 3,134,387 - (3,134,387) Total $4,735,700 $ 3,286,953 $ (1,448,747) Significant purchases planned for FY12 school year include: Purchased Services Bus contract charged to Capital Outlay Fund (15% of total contract) $386,458 General liability and property insurance (as allowed by SDCL ) $610,000 Furniture, Equipment and Technology Technology Infrastructure $2,000,000 Infinite Campus $40,000 Central Backup System $30,000 Wireless System $60,

12 Debt Services Principal and interest payments charged to the Capital Outlay Fund result from issuing capital outlay certificates. Approximately $1.00 of an expected $2.40 capital outlay levy is currently needed to pay debt services expense. The Capital Outlay Fund levy devoted to longterm debt is expected to be $0.55 by the end of the five-year plan (FY14.) Debt Services Budget Budget Data FY11 FY12 from Prior Year Principal $ 6,325,000 $ 6,081,971 $ (243,029) Interest 3,194,219 4,386,603 1,192,384 Dues and Fees 508, ,094 (10,735) Total $ 10,028,048 $ 10,966,668 $ 938,620 Includes debt service for all outstanding Capital Outlay Certificates. Dues and Fees include the fees on the Capital Outlay Certificates ($15,000) and the Harrisburg Payment, which will be made in accordance to the Harrisburg Tax Revenue Sharing Agreement ($483,094)

13 Five-Year Capital Outlay Fund Plan South Dakota State Law states, Five year plan required when fund used to construct new facilities or additions. Any school district using the capital outlay fund for payment of construction of new facilities or construction of additions to facilities must develop and maintain a five year plan on the annual projected revenues and the annual projected expenditures for the capital outlay fund and such projected expenditures shall itemize the projected costs for new or additional facilities. The following is the Five-Year Capital Outlay Fund Plan of the Sioux Falls School District for the years FY11 FY15. FIVE-YEAR CAPITAL OUTLAY FUND PLAN Revenues FY12 FY13 FY14 FY15 FY16 Total Revenue Available $ 21,071,668 $ 20,184,399 $ 21,349,987 $ 22,787,328 $ 24,697,035 Use FY12 FY13 FY14 FY15 FY16 Long Term Debt 2002B Issue $ 779,395 $ - $ - $ - $ Issue 563, , Issue 419, , , , , Issue 1,086,912 1,086,913 2,363,312 2,362,957 2,362, Issue 5,663,693 5,660, Issue 997, ,848 1,833,122 1,827,585 1,823, Issue 230, ,525 1,252,525 1,252,225 1,248,510 Capital Outlay Certificates Subtotal $ 9,741,374 $ 9,439,044 $ 5,868,898 $ 5,865,315 $ 5,853,432 Debt Administration Dues and Fees 15,000 15,000 15,000 15,000 15,000 Proposed $30M Debt Services 727,200 1,454,400 1,454,400 1,454,400 1,454,400 Proposed $15M Debt Services ,875 1,215,097 1,215,097 Total Long Term Debt $ 10,483,574 $ 10,908,444 $ 7,679,173 $ 8,549,812 $ 8,537,929 Land and Building Acquisitions 100, , , , ,000 Playground Equipment 45,000 45,000 45,000 45,000 45,000 Construction Additions, Renovations, Maintenance and Site Improvements 4,348,047 4,884,929 5,375,579 5,995,564 6,559,890 Harrisburg Payment 483, , , , ,204 CTE Academy Equipment 52,500 54,075 55,697 57,368 59,089 Equipment/Vehicles 585, , , , ,860 Technology 4,256,404 2,340,545 2,457,572 2,580,450 2,709,473 Curriculum Study 545, , , , ,000 Library Books 500, , CIP Related Renovation & Maintenance - 200,000 1,000,000 1,000, ,000 CIP Projects Fund - (2,236,333) 1,451,749 1,508,758 3,357,333 Building Allocations 536, , , , ,295 Professional Services (Liability/Casualty Ins.) 610, , , Bus Expense from General Fund 386, , , , ,962 Total Capital Expenditures $ 22,932,851 $ 20,184,400 $ 21,349,986 $ 22,787,327 $ 24,697,

14 The tables below reflect the five-year plan for the Capital Improvement Plan for the District. CIP Revenue FY12 FY13 FY14 FY15 FY16 CIP Related Renovation & Maintenance $ 700,000 $ 200,000 $ 1,000,000 $ 1,000,000 $ 500,000 CIP Projects (2,561,183) (2,236,333) 1,451,749 1,508,758 3,357,333 CO Certificate Proceeds 32,000,000-15,000, Total CIP Revenues $ 30,138,817 $ (2,036,333) $ 17,451,749 $ 2,508,758 $ 3,857,333 CIP Cash Flow FY12 FY13 FY14 FY15 FY16 Prior Year CIP Fund Balance $ 6,246,847 $ 18,675,206 $ 2,874,985 $ 6,750,253 $ 4,308,620 Revenues 30,138,817 (2,036,333) 17,451,749 2,508,758 3,857,333 CIP Projected Expenditures (17,617,017) (13,763,888) (13,576,482) (4,950,391) (3,850,563) Joint Use Center Rent (93,441) FY Actual to Date vs Estimates +/(-) Net CIP III Fund Balance $ 18,675,206 $ 2,874,985 $ 6,750,252 $ 4,308,620 $ 4,315,390 Unobligated CO Fund Balance 2,915,248 2,915,248 2,915,248 2,915,248 2,915,248 Net Fund Balance (CIP and Capital Outlay) $ 21,590,454 $ 5,790,233 $ 9,665,500 $ 7,223,868 $ 7,230,638 The Administration plans for future land purchases for necessary parking/playground expansion at approximately five locations throughout the District. Land Bank FY12 FY13 FY14 FY15 FY16 Beginning Year Balance $ 765,309 $ 865,309 $ 965,309 $ 1,065,309 $ 1,165,309 Additional Budgeted Reserve 100, , , , ,000 Total Land Bank $ 865,309 $ 965,309 $ 1,065,309 $ 1,165,309 $ 1,265,309 The Administration plans to keep the Career and Technical Education Academy equipped with the most current technology and equipment needed for the programs at the Academy. CTE Equipment Fund FY12 FY13 FY14 FY15 FY16 Beginning Year Balance $ - $ 52,500 $ 106,575 $ 162,272 $ 219,640 Additional Budgeted Reserve 52,500 54,075 55,697 57,368 59,089 Less Expenditures Total CTE Equipment Fund Reserve $ 52,500 $ 106,575 $ 162,272 $ 219,640 $ 278,729 A detailed version of the Capital Improvement Projects for the next seven years is, as follows:

15 Capital I mprovement Planning Sioux Falls School District March 31, 2010 Administration Schedule Proposal FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18 Technology High School Lease Purchase $ 1,560,000 1st year modifications 2nd year modifications $ 71,535 3 & 4 year modifications $ 515,000 $ 159,666 F&E $ 103,000 $ 324,450 Rosa Parks Elementary 8 classroom addition $ 927,000 Security items $ 72,100 Lincoln High School Renovate KLRN area $ 126,690 Renovate auto area to classrooms $ 360,500 Renovate auto body to auto tech $ 107,120 Service drive/parking expansion $ 103,000 Shelter/Foods lab renovation $ 154,500 Howard Wood Field Grandstands,Track & Pressbox $ 6,243,636 $ 216,300 Howard Wood Field Fieldhouse/parking *3,424,750 *216,300 * Security Item in lieu of FH Security Radios * Security Item in lieu of FH Dr hardware classrooms/offices $ 691,606 * Security Item in lieu of FH Dr hardware other student locations $ 601,628 * Security Item in lieu of FH Dr hardware, misc areas $ 130,591 * Security Item in lieu of FH Card readers in security report $ 254,937 * Security Item in lieu of FH Interior lockdown shades $ 204,871 * Security Item in lieu of FH LHS all security items w/project $ 382,739 * Security Item in lieu of FH J Harris main entrance security $ 322,390 * Security Item in lieu of FH J Harris all security items $ 109,944 * Security Item in lieu of FH Middle Schools exterior intercoms $ 46,350 * Security Item in lieu of FH RHS Security items main entrance $ 463,007 * Security Item in lieu of FH WHS Security items main entrance $ 457,407 Longfellow Elementary Facility study $ 20,600 Mark Twain Elementary Facility study $ 20,600 RF Pettigrew Elementary Finish north driveway $ 83,430 Edison Middle School Renovate Tech-Ed area $ 206,000 $ 237,930 Security items $ 51,500 $ 66,519 John Harris Elementary Expand 3 cluster classrooms $ 309,000 $ 264,968 Bus cluster drop-off/south drop off $ 103,000 $ 99,498 Oscar Howe Elementary Enclose and expand office area $ 148,320 $ 155,736 Security Items $ 103,000 $ 81,866 Harvey Dunn 7 classroom addition $ 392,430 $ 1,081,500 Security items $ 103,000 $ 92,823 Horace Mann Elementary Bridges classrooms/standards $ 108,150 $ 965,239 AC gym $ 37,853 $ - Security Items $ 21,630 $ 46,817 Cleveland Elementary Gymnasium/IEP/speech $ 198,726 $ 2,384,708 Convert MP rm to band/music $ 90,619 $ 125,197 Covert gym to MP room $ 262,318 EC/kindergarten/art storage $ 115,658 $ 125,197 Renovate 4 restrooms $ 104,473 $ 119,235 Security Items $ 56,516 $ 89,427 $ 93,898 New Middle school New Facility (at NW site) $ 2,987,000 $ 10,815,000 $ 11,355,750 $ 49,900 F&E $ 658,634 $ 238,471 Axtell Park Renovations for Behavior Program $ 113,558 $ 119,235 Security items $ 76,769 $ 83,465 Northwest Elementary New 3 section school w/ A/E fees $ 1,940,556 $ 9,461,105 $ 69,015 funiture and equipment $ 141,080 $ 966,209 Land/utilities/road accessments $ 390,740 Washington High School Freezer, cooler/gym vest $ 238,471 $ 196,560 Roosevelt High School Freezer, cooler/gym vest $ 238,471 $ 204,071 Laura B Anderson New classrooms $ 487,643 $ 394,371 Restroom renovations 4 $ 125,197 $ 131,457 Security items $ 50,079 $ 55,817 Memorial Middle School Convert cafetorium into auditorium $ 15,024 $ 441,696 Construct new dining room/servery $ 83,882 $ 1,183,113 $ 1,242,269 Expand girls and boys locker rooms $ 12,520 $ 414,090 $ 434,794 Provide office for resource officer $ 81,438 Security items $ 136,423 $ 138,030 Totals $ 17,617,017 $ 13,763,888 $ 13,576,482 $ 4,950,391 $ 3,850,563 $ 11,917,455 $ 3,373,