BUDGET SUMMARY FISCAL YEAR Working Together, Achieving Excellence
|
|
- Marcus Charles
- 5 years ago
- Views:
Transcription
1 BUDGET SUMMARY FISCAL YEAR Working Together, Achieving Excellence
2 This page left blank intentionally
3 MISSION The mission of the Sultan School District is to work together to achieve excellence in our school community.
4 Dear Sultan Community Member, This executive Budget Summary was created to translate a complex and lengthy lengthy document into a usable community tool for you. The Budget Summary Summary compares the budgeted expenditures and revenues between the school year and the school year. We have prepared this Budget Summary to communicate the district s financial financial priorities and plans. Through the various tables, charts, and graphs, we graphs, we want to provide you with an understanding of the district s resources resources and our spending plan. Throughout the budgetary process, in the Sultan School District, student achievement is our number one priority. As a result, the budget continues to reflect the district s goals. Our hope is that this will be a user-friendly document that will provide you with with information about the district s finances. If you have any questions, please please contact me at x 110. Sincerely, Dan Chaplik Superintendent jww/dc
5 TABLE OF CONTENTS Board of Directors... 1 What is a Budget?... 2 Budget Development Process Budget Parameter Staffing and Enrollment Property Tax Financial Resources Financial Usage General Fund Revenue Program Definition General Fund Expenditures Fund Accounting Budget Summary General Fund Budget Summary Associated Student Body Budget Summary Debt Service Fund Budget Summary Capital Project Fund Budget Summary Transportation Vehicle Fund Budget Summary Board Meeting Schedule... 24
6 SULTAN SCHOOL DISTRICT NO TH Street Sultan, Washington BOARD OF DIRECTORS Craig Roesler, President Patty Fountain, Vice President Tracy Cotterill, Director Russ Sumpter, Legislative Representative Steve Fox, Director Dan Chaplik Superintendent and Secretary to the Board Director of Educational Services David Paratore Director of Fiscal Services Layne Anderson 1
7 WHAT IS A BUDGET? Annual financial plan for the school district reflecting district and community goals. Establishes the maximum expenditure amount for each fund. Must be formally adopted by the Board of Directors. Provides a means of measuring and guiding performance by comparing planned expenditures and staffing levels against actual expenditures and staffing levels. Covers the fiscal year, from September 1st to August 31st of the following calendar year. Must be balanced by having the beginning fund balance plus revenue equaling or exceeding expenditures in each fund. Consists of five different funds: 1) General Fund used for all instructional and regular operations of the school district. 2) Associated Student Body (ASB) Fund used for all student activity accounts such as clubs, student government and various athletic programs. 3) Debt Service Fund used for principal and interest payments on outstanding bonds. 4) Capital Projects Fund utilized for the purchase of land, the construction and equipping of new facilities, the installation of major systems and major facility renovation. 5) Transportation Vehicle Fund used exclusively for the purchase of school buses. 2
8 BUDGET DEVELOPMENT PROCESS The budget development process begins in October and concludes with Board approval of the budget in August. The budget development process is an effort to create an expenditure plan that provides both direct services to students and necessary support services in order to create the best learning environment possible. The Sultan School District develops the budget through a collaborative process, which is reviewed by the Board. After initial revenue and expenditures are determined based upon budget assumptions, the superintendent presents the budget to the Board of Directors for approval. The following questions form the basis upon which decisions regarding budget revisions are made: Budget Development Key Questions: Is direct instruction to students provided? Is student achievement enhanced? Are a large number of students affected? Is an appropriate level of maintenance of facilities provided? Will an appropriate level of service be maintained at funded levels? Most of the large state programs (Basic Education, Special Education, Learning Assistance, Vocational, and Bilingual) are paid through apportionment formulas. These apportionment formulas allocate funds to districts on a per-student basis. Funding for programs increases or decreases based upon changes in enrollment. The most important revenue assumption in the budget development process, therefore, is the anticipated student enrollment. Determination of these budget allocation parameters determines the level of staffing for the district. Currently, eighty-three percent of the district s budget is allocated for staffing. The remaining seventeen percent of the budget is expended for supplies, materials and purchased services. 3
9 Budget Parameters BUDGET PARAMETERS As a result of input from across the district and subsequent deliberation, budget parameters have been refined and will be looked over carefully in reaching decisions. Formulating budget recommendations is difficult, and many issues must be taken into consideration. These parameters aid in our discussion and thinking during deliberation of the General Fund budget. Budgeting for other funds, such as Transportation Vehicle Fund, Capital Projects Fund (bonds and capital levies), Debt Service Fund, and Associated Student Body Fund is handled separately. These parameters are listed in random order. However, the first parameter is given its position in order to give additional emphasis to this primary district mission. Student learning is our mission. The integrity of instructional programs must be safeguarded to promote the success of all students in achieving the district s instructional goals. When compromise is necessary, attention will be given to providing the greatest good for the greatest number of students while considering how reductions impact specific programs and individual student needs. We will comply with laws, regulations, contracts and agreements. Student and staff health and safety will be safeguarded. Students should be provided with appropriate instructional materials and equipment, including technology. Such investments should be supported with adequate resources to keep materials current, equipment reliable, and staff trained in the best uses of these tools. The maintenance of instructional services, facility services, administrative services, staff support services including staff development, and capital assets is necessary to support instructional programs. Optional programs and activities for both staff and students that are not self-supporting should be considered for reduction first, safeguarding basic programs that are required by the state or district. Budget reductions should be focused, to the extent possible, in particular areas rather than across the board. If the total number of employees is reduced, Reduction In Force (RIF) will be recommended only after reasonable placement alternatives have been exhausted. In general, one-time resources will not be obligated to support on-going expenditures. Projects and activities without ongoing funding should have a formal sunset date. The ending unreserved fund balance is targeted between two and five percent of expenditures. This resource will be used only as a last resort. If the ending unreserved fund balance is decreased below three percent, then these resources will be obligated only for one-time expenditures with a commitment for future restoration as new funds become available. The budget will support the implementation of school board decisions and goals. 4
10 STAFF COUNTS AND STUDENT ENROLLMENT A. Staff FTE Counts Actual Actual Budgeted General Fund FTE Certificated Employees General Fund FTE Classified Employees B. Student FTE Enrollment Counts Actual Actual Budgeted Kindergarten Grade Grade Grade Grade Grade Grade Grade Grade Grade Grade Grade 11 (Excluding Running Start) Grade 12 (Excluding Running Start Subtotal Running Start Total K ENROLLMENT *2009 enrollment is projected enrollment is actual 5
11 Listed below are the property tax rates per thousand dollars of assessed value for calendar years 2005, 2006, 2007, 2008 and Year PROPERTY TAXES M&O Levy Bonds Total For calendar year 2005, the owner of a home valued at $100,000 paid $453 in property taxes; in calendar year 2006, the owner of a home valued at $100,000 paid $433; and in year 2007, the owner of a home valued at $100,000 paid $366 in property taxes that went directly to the Sultan School District. For calendar year 2009, the property tax on a $100,000 house is expected to be $256. Property tax statements also list a State Property Tax. This money is collected by the state and distributed to school districts throughout the State of Washington according to student enrollment. The intent of the State Property Tax is to equalize funding for all school districts in the State of Washington, regardless of the economic advantage of one area over another. 6
12 PROPERTY TAXES (Continued) The school fiscal year begins in September and ends in August. Property taxes are levied and collected on a calendar year basis (January - December). The school-year budget reflects 3.46 million in levy funds. Local property taxes represent approximately 17% of the total revenue available to the district for the school year. The school board has final authority in determining how levied dollars will be expended. However, in creating a levy expenditure plan, the Board follows a process that involves budget decisions after multiple meetings of the Board of Directors, Director of Fiscal Services and the Superintendent. The following summary illustrates how levy dollars are allocated in the school year. For every levy dollar received, funds will be distributed in the following manner: Supporting Basic Education 73 cents of each levy dollar supports Basic Education Textbooks, supplies, and instructional materials Staffing Maintenance of school buildings and grounds Covering increased energy costs Technology 2 cents of each levy dollar supports technology Supporting our current technology system Upgrading hardware and software Staffing Staff training Extra-Curricular Programs 3 cents of each levy dollar supports Student Activities including: Athletics Clubs Music Programs Special Education 15 cents of each levy dollar supports Special Education programs for students with disabilities. Transportation 8 cents of each levy dollar supports Transportation of students to and from school and school activities Property Taxes Allocation $1.00 $0.90 $0.80 $0.70 $0.60 $0.50 $0.40 $0.30 $0.20 $0.10 $0.00 $0.73 Direct Classroom $0.02 $0.03 Technology Extra- Curricular $0.15 Special Education $0.08 Transportation 7
13 WHERE DOES THE MONEY COME FROM? Budget Revenue by Source Federal Funds 12% Othe r Sc hool Distric t and Agency Funds 2% State Special Purpose Funds 12% State Approtionment 54% Local Levy 18% Fees 2% State Apportionment The largest portion (54.00%) of the Sultan School District s General Fund revenue comes directly from the state in the form of apportionment. The amount received is determined by the number of students attending our schools and a series of formula factors including base salaries, employee benefits, and non-labor allocations set by the legislature. Local Levy 18.00% of budgeted revenue comes from the local Maintenance and Operations Levy. The levy amount is capped by the legislature and must be approved by Sultan School District voters at a special election. State Special Purpose Funds The third-largest source of funds (12.00%) comes from the state as categorical funding for programs such as Special Education, Pupil Transportation, Transitional Bilingual Education, Learning Assistance Program, Highly Capable Program, and Student Achievement. This revenue is received for specific programs and is not available for other purposes. Federal Funds Federal categorical funds comprise 12.00% of district revenue. These monies fund supplemental special education programs, as well as Head Start, No Child Left Behind programs, and Nutrition Service programs. Fees 2.00% of revenue is generated through local non-tax sources associated with feebased programs such as school lunches, local donations, rental of district facilities, and investment interest earnings. Other School District and Agency Funds 2.0% of budgeted revenue comes from other districts for participation in joint programs and grants from non-state agencies. 8
14 WHERE DOES THE MONEY GO? Building Support 18% Expenditures by Activitiy Central Administration 6% Classroom Support 12% Direct Classroom 64% Direct Classroom 64.00% of the district budget is spent in classroom activities. This includes expenditures for teachers, principals, educational assistants, teaching supplies, materials, textbooks, equipment, extracurricular programs, staff development, and technology support. Classroom Support 12.00% of the district budget is spent on librarians, counselors, nurses, psychologists, speech and language pathologists, occupational/physical therapists, and student safety. Building Support 18.0% of the district budget is spent on pupil transportation, food services, maintenance, grounds, custodial, utilities, insurance, security, information technology, printing, and warehousing. Central Administration 6.0% of the district budget is used for the school board, superintendent s office, business office, personnel department, and for the supervision of the following activities: instruction, nutrition services, pupil transportation, and maintenance. 9
15 GENERAL FUND REVENUE Comparison of General Fund Budgeted Revenue 10
16 GENERAL FUND REVENUE Comparison of General Fund Budgeted Revenue 11
17 PROGRAM DEFINITION General Fund expenditures are categorized in several ways in the budget. These categories are defined by the state through an accounting system to maintain consistency among school districts in Washington State. Each school district prepares its expenditure budget on a program basis. Program budgeting allows the district to examine the costs of instructional programs on an individual basis. The major General Fund programs are defined below: Basic Education This program covers the direct costs of basic education as defined in RCW 28A Program expenditures include the salary and benefit costs of basic education teachers, including extracurricular activities. It also includes direct costs for instruction, such as textbooks, supplies and materials, classroom equipment, etc. Additionally, it includes the support activities to teaching, such as library, counseling, student safety, curriculum support, and principal s office expenditures. Special Education This program reflects the direct costs of educating special needs children. It includes the costs of teachers and other certificated support staff (psychologists, speech therapists, etc.), classroom support staff (instructional assistants, secretaries, etc.), supplies and materials, and classroom equipment. Career and Life Skills Education (Vocational Education) This is a state funded program providing career and life skills to high school students. This program includes business, technology/manufacturing, and family/consumer sciences. Compensatory Education School Improvement Program This program provides assistance in improving the quality of education. It includes specific programs such as Improving Teacher Quality, Educational Technology, Safe & Drug-Free Schools, and Innovative Programs. Learning Assistance Program (LAP) This program provides additional learning assistance to students who are deficient in basic skills in reading, mathematics, and language arts. 12
18 PROGRAM DEFINITION (Continued) Transitional Bilingual (ESL) This program provides assistance to students who speak English as a second language and whose English language skills are significantly deficient or absent. Student Achievement This program funds class size reduction, extended learning opportunities, professional development, early assistance for pre-kindergarten students, and building improvement related to class size reduction. Indian Education Indian Education provides assistance to develop and carry out a designated program to meet the unique educational and culturally-related academic needs of American Indian pupils. Other Instructional Programs Traffic Safety Traffic safety education develops the skills to students to safely operate a motor vehicle, the knowledge of motor vehicle laws, and an understanding of the causes and consequences of traffic accidents. Highly Capable (Gifted) This program provides an appropriate educational environment, which encourages selfdirected learning, leadership skills, a spirit of inquiry, scholarship, and a love for learning. Support Services District-Wide Support District-Wide Support includes expenditures for the superintendent s office, school board, human resources, business services, maintenance, grounds, utilities, insurance, and information technology. Nutrition Services This program provides breakfast and lunch services to the students. Pupil Transportation This program provides the operation and maintenance of pupil transportation. 13
19 GENERAL FUND EXPENDITURES Comparison of General Fund Expenditures By Program 14
20 GENERAL FUND EXPENDITURES Comparison of General Fund Expenditures By Activity 15
21 GENERAL FUND EXPENDITURES Comparison of General Fund Expenditures By Object Object Difference Budget Budget Debit Transfers $ 99, $ 99, $ 0.00 Credit Transfers (99,000.00) (99,000.00) 0.00 Certificated Salaries 8,876, ,805, (70,783.00) Classified Salaries 3,587, ,478, (108,735.00) Employee Benefits and Payroll Taxes 3,843, ,084, , Supplies, Instructional Resources, etc. 1,416, ,431, , Contractual Services 1,529, ,394, , Travel 7, , , Capital Outlay 19, , (8,000.00) Total Expenditures By Object $ 19,279, $ 20,219, $ 939, Contractual Services 13% Supplies, Instructional Resources, etc. 7% Employee Benefits and Payroll Taxes 19% Budget Expenditures by Object Capital Outlay 0% Travel 0% Classified Salaries 17% Debit Transfers 1% Credit Transfers 1% Certificated Salaries 42% 16
22 FUND ACCOUNTING The Fund Accounting System is organized and operated on a fund basis. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The district has five different funds as described below: General Fund The General Fund accounts for all cash and other resources except those required to be accounted for in other funds. This includes the ordinary operations of the school district including all programs of instruction for students, maintenance and facilities, administration of the district, nutrition services and pupil transportation. Associated Student Body (ASB) Fund In Washington school districts, the only fund designated as a special revenue fund is the ASB fund. This fund is financed, in part, by the establishment and collection of fees from students and non-students as a condition of their attendance at any optional, noncredit extracurricular event of the district as well as fund raising. Debt Service Fund Washington State law provides that a fund be established in the county treasury for the redemption of outstanding bonds and payment of interest. The County Treasurer also handles disbursements for the district. The Debt Service Fund makes the payment of principal and interest for outstanding debts from taxes collected annually. Capital Projects Fund The Capital Projects Fund includes all monies and resources set aside for the construction of buildings, certain purchases of new equipment, and making capital improvement to buildings. It also pays for the replacement of roofs, carpets, and services systems. This fund usually includes the proceeds of the sale of bonds, state matching funds, special levies, and investment earnings of the Capital Projects Fund. Transportation Vehicle Fund The Transportation Vehicle Fund is provided to account for the state reimbursement to the school district for depreciation of approved pupil transportation equipment and for the purchase and major repair of such equipment. 17
23 SULTAN SCHOOL DISTRICT #311 Budget Summary - Fiscal Year
24 GENERAL FUND Budget Summary Expenditure Budget Classroom Support 18% Central Administration 6% Building Support 5% 19 Direct Classroom 71%
25 ASSOCIATED STUDENT BODY FUND Budget Summary 20
26 DEBT SERVICE FUND Budget Summary 21
27 CAPITAL PROJECTS FUND Budget Summary 22
28 TRANSPORTATION VEHICLE FUND Budget Summary 23
29 SCHOOL BOARD MEETING SCHEDULE 24
NORTHSHORE SCHOOL DISTRICT BUDGET SUMMARY
THE BUDGET CONSISTS OF FIVE SEPARATE FUNDS GENERAL FUND The general fund is used to account for all financial resources except those required to be accounted for in another fund. Revenues for the general
More informationFerndale School District #502 Business and Support Services Budget Summary Citizens' Budget General Fund
Ferndale School District #502 Business and Support Services 2018-19 Budget Summary Citizens' Budget General Fund 7/31/2018 Prepared by: Mark Deebach, Assistant Superintendent for Business & Support Services
More informationAdoption July 23rd, 2014 SOUTH WHIDBEY SCHOOL DISTRICT NO. 206 BUDGET [F-195] Sept. 1, 2014 Aug. 31, 2015
Adoption July 23rd, 2014 SOUTH WHIDBEY SCHOOL DISTRICT NO. 206 BUDGET [F-195] Sept. 1, 2014 Aug. 31, 2015 1 BUDGET TIMELINE Major Dates July 10, 2014 July 23, 2014 Budget available for public/esd review
More informationNORTH KITSAP SCHOOL DISTRICT BUDGET SUMMARY FY A Great Place to Live & Learn
BUDGET SUMMARY FY 2013-14 A Great Place to Live & Learn TABLE OF CONTENTS Contents Introduction to Funds & Budget Review 1 Financial Summary 4 Summary of Funds Enrollment Summary Levy Summary Staffing
More informationAdoption July 23rd, 2014 SOUTH WHIDBEY SCHOOL DISTRICT NO. 206 BUDGET [F-195] Sept. 1, 2014 Aug. 31, 2015
Adoption July 23rd, 2014 SOUTH WHIDBEY SCHOOL DISTRICT NO. 206 BUDGET [F-195] Sept. 1, 2014 Aug. 31, 2015 1 BUDGET TIMELINE Major Dates July 10, 2014 July 23, 2014 Budget available for public/esd review
More informationSUMNER SCHOOL DISTRICT BUDGET
SUMNER SCHOOL DISTRICT BUDGET PUBLIC HEARING July 20, 2016 ADOPTION August 17, 2016 BY THE SUMNER SCHOOL DISTRICT BOARD OF DIRECTORS Erin Markquart, President Deb Norris, Vice President Paul Williams,
More informationBUDGET REPORT Sequim School District
2017-18 BUDGET REPORT Sequim School District CONTENTS Page GENERAL FUND Enrollment History 1 Summary of Budget 2 Revenues 3-5 Expenditures: Expenditures By Program 6 Expenditures By Activity 7 Expenditures
More informationBUDGET. Summary. Successful Learners Strengthening Our Community. Mount Vernon High School. Madison Elementary. Mount Baker Middle School
2016-2017 BUDGET Summary Successful Learners Strengthening Our Community Mount Vernon High School Madison Elementary Mount Baker Middle School Executive Summary Our 2016-17 Budget Summary is intended to
More informationVASHON ISLAND SCHOOL DISTRICT No Fiscal Year-End Report & F
VASHON ISLAND SCHOOL DISTRICT No. 402 Fiscal Year-End Report & F-196 2013-2014 To equip every student to engage, thrive, and contribute within an ever-changing world. Presented to the Vashon Island School
More informationCHAPTER I: BUDGET DOCUMENT CONTENTS
CHAPTER I: BUDGET DOCUMENT CONTENTS SECTION PAGE(S) Budget Document Intro 1 Budget Calendar 1 1 Resolution of Fixing and Adopting the Budget 2 1 Frequently Asked Questions With Answers 3 1 2 Form F-195
More informationLIVONIA PUBLIC SCHOOLS Second Amended General Fund and District Budgets
LIVONIA PUBLIC SCHOOLS 2014-15 Second Amended General Fund and District Budgets December 2014 Mark Johnson President Colleen Burton Vice President Dianne Laura Secretary Tammy Bonifield Trustee Dan Centers
More informationCherry Creek School District Profile of Student-Based Budgeting for Schools FY
Cherry Creek School District Profile of Student-Based Budgeting for Schools FY2011-12 TABLE OF CONTENTS Foreword... 1 Introduction... 2 The Annual Budget... 2 The Budget Process... 3 FY2011-12 General
More informationPublic School Finance 101
Public School Finance 101 Levy Development Committee April 17, 2013 2 Major Local Funding Categories Local voters may approve two major categories of supplemental or enhanced funding for school districts:
More informationBackground Legislative Session General Fund Budget MSOC Disclosure Associated Student Body Fund Budget Capital Projects Fund Budget Debt Service Fund
June 26, 2017 Background Legislative Session General Fund Budget MSOC Disclosure Associated Student Body Fund Budget Capital Projects Fund Budget Debt Service Fund Budget Transportation Vehicle Fund Budget
More informationADOPTED BUDGET
2012- ADOPTED BUDGET Recommendation Budget by Budget Unit Budget Unit Descriptions Prepared by the District 191 Business Office 100 River Ridge Court Burnsville MN 55337 (952) 707-2051 INDEPENDENT SCHOOL
More informationLACENTER SCHOOL DISTRICT No. 101 RUN NOV 02, 10:26 BUDGET AND EXCESS LEVY SUMMARY - FISCAL YEAR
BUDGET AND EXCESS LEVY SUMMARY - FISCAL YEAR 2006-2007 SECTION A: BUDGET SUMMARY Associated Debt Capital Transportation General Student Body Service Projects Vehicle Fund Fund Fund Fund Fund Total Revenues
More informationFINANCIAL PLAN F I N A N C I A L P L A N. Prince George s County Public Schools Page 27
B o a r d o f E d u c a t i o n A P P R O V E D A n n u a l O p e r a t i n g B u d g e t FY 2017 FINANCIAL PLAN Prince George s County Public Schools Page 27 FY 2017 B o a r d o f E d u c a t i o n A
More informationPRELIMINARY BUDGET FISCAL YEAR 2018
PRELIMINARY BUDGET FISCAL YEAR 2018 INDEPENDENT SCHOOL DISTRICT 286 BROOKLYN CENTER COMMUNITY SCHOOLS 6300 Shingle Creek Pkwy, Suite 286 Brooklyn Center, Minnesota 55430 Ph: (763) 450-3386 www.brooklyncenterschools.org
More informationCLEAR CREEK INDEPENDENT SCHOOL DISTRICT ANNUAL BUDGET
CLEAR CREEK INDEPENDENT SCHOOL DISTRICT ANNUAL BUDGET 2018-2019 2 4 2 5 E A S T M A I N S T R E E T L E AG U E C I T Y, T X 7 7 5 7 3 W W W.CC I S D. N E T Greg Smith, Ph.D. Superintendent 2425 East Main
More informationSchool Year Budget Planning BUDGET FORUM
School Year Budget Planning BUDGET FORUM Administration Building June 8, 2016 Agenda Welcome and Introductions Budget Information Presentation Budget Forum Next Steps Budget Planning Calendar October 28
More informationFiscal Year GUIDE TO UNDERSTANDING THE BUDGET CHERRY CREEK SCHOOL DISTRICT #5 ARAPAHOE COUNTY, COLORADO
Fiscal Year 2015-16 GUIDE TO UNDERSTANDING THE BUDGET CHERRY CREEK SCHOOL DISTRICT #5 ARAPAHOE COUNTY, COLORADO ACKNOWLEDGMENTS Thank you to the members of the Budget Department for their dedicated efforts
More informationPopular Annual Financial Report
H I L L I A R D C I T Y S C H O O S L Popular Annual Financial Report FOR THE YEAR ENDING JUNE 30, 2015 COLUMBUS, OHIO Numbers Behind Hilliard City Schools EMPLOYEES STUDENTS 2015 GRADUATES 1,695 16,045
More informationCherry Creek School District Profile of Student-Based Budgeting for Schools FY
Cherry Creek School District Profile of Student-Based Budgeting for Schools FY2014-15 Profile of Student-Based Budgeting for Schools TABLE OF CONTENTS Foreword... 1 Introduction... 2 The Annual Budget...
More informationCitizen s Guide to the District s Budget
2013 14 Citizen s Guide to the District s Budget Edmonds School District No. 15 20420 68th Avenue West Lynnwood, Washington 98036-7400 www.edmonds.wednet.edu BOARD OF DIRECTORS Susan Phillips, President
More informationBudget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures
USD 418 - McPherson Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xlsx)
More informationExcess of Revenues/Other Fin. Sources Over/(Under) Exp. and Other Fin. Uses 0 0 5,543,050-24,512, ,000- Fund Summary Page
BUDGET AND EXCESS LEVY SUMMARY - FISCAL YEAR 2003-2004 SECTION A: BUDGET SUMMARY Associated Debt Capital Transportation General Student Body Service Projects Vehicle Fund Fund Fund Fund Fund Total Revenues
More informationBelle Plaine USD 357
Belle Plaine USD 357 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xlsx)
More informationCHENANGO VALLEY CENTRAL SCHOOL DISTRICT PROPOSED BUDGET
Board of Education District Administration Business Office & Finance Central Services Supervision/ Curriculum Development Employee Benefits CHENANGO VALLEY CENTRAL SCHOOL DISTRICT 2010-2011 PROPOSED BUDGET
More informationBUDGET ADVISORY MEETING #2 March 6, 2018 HIGH SCHOOL LIBRARY 7:30 PM 8:00 PM
BUDGET ADVISORY MEETING #2 HIGH SCHOOL LIBRARY 7:30 PM 8:00 PM Overview Budget Priorities Elementary Secondary Rollover Budget Budget Components 1000 General Support, Operations & Maintenance, Utilities
More informationBelle Plaine USD #357
Belle Plaine USD #357 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures
More informationFinancial Section. Independent Auditor s Opinion. Management s Discussion and Analysis. Government-Wide Financial Statements
Financial Section Independent Auditor s Opinion Management s Discussion and Analysis Government-Wide Financial Statements Governmental Fund Financial Statements Fiduciary Fund Financial Statements Notes
More informationBudget. Draft #1
2016-17 Budget Draft #1 Table of Contents Budget Overview...3 Budget Assumptions/Changes...5 Revenue Graph...7 Expense Graph...8 Tax Levy Projections...9 Tax Levy Rate History...10 Budget Summary...11
More informationCommunity Budget Forum
Community Budget Forum June 2, 2014 Garfield Elementary www.spokaneschools.org Agenda Welcome and Introductions Budget Information Presentation Next Steps 2 Budget Planning Calendar 2014-2015 October 16
More informationBudget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures
Plainville USD 27 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls)
More informationPROPOSED BUDGET DOCUMENT
PROPOSED BUDGET DOCUMENT 2011-2012 Ashland Oregon BOARD OF DIRECTORS RUTH ALEXANDER CAROL DAVIS KEITH MASSIE HEIDI PARKER EVA SKURATOWICZ May 5, 2010 ASHLAND PUBLIC SCHOOLS Inspiring Learning for Life
More informationRussell County USD #407
Russell County USD #47 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures
More informationBudget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures
Ellis USD 388 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls)
More informationDouglass Public Schools USD 396
Douglass Public Schools USD 396 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures
More informationPARK HILL SCHOOL DISTRICT EXECUTIVE SUMMARY
EXECUTIVE SUMMARY The Executive Summary is the first major section of the school budget document. It highlights important information contained in the budget. Users may rely on this section for an overview
More informationBaldwin City USD 348
Baldwin City USD 348 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xlsx)
More informationPositive Outcomes Charter School Renewal Application. Appendix 13A. 100% Enrollment Five-Year Fiscal Projections
Positive Outcomes Charter School 2019-2024 Renewal Application Appendix 13A 100% Enrollment Five-Year Fiscal Projections Positive Outcomes Charter School State & Local Funds Narrative 100% Enrollment State
More informationSchool Finance Basics and District Support Operations. Budgeting. When Do You Begin?
School Finance Basics and District Support Operations The Legislature implemented the school funding formula that exists in Arizona today starting in the 1980-1981 school year. The formula was developed
More informationFINANCIAL PLAN. F i n a n c i a l P l a n
FINANCIAL PLAN F i n a n c i a l P l a n Basis of Budgeting S T A T E ME NT O F BUDGETIN G BAS IS F O R A LL F U N DS In Accordance with 5-101 of the Education Article of the Annotated Code of Maryland,
More informationThe District s mission statement, which reflects the highest aspirations of the St. Cloud Area School District, states:
May 2016 The Honorable School Board St. Cloud Area School District 742 St. Cloud, Minnesota Dear Board Members: We submit and recommend to you a budget for St. Cloud Area School District 742 (the District)
More informationIsland Heights Grade School. 2011/2012 Budget
Island Heights Grade School 2011/2012 Budget Public Hearing Loren B. Fuhring, Superintendent Frank J. Frazee, CPA, Business Administrator Lil Brendel, Board Secretary The Island Heights Board of Education
More informationAccounting Manual for Public School Districts. CHAPTER 2 Budgeting. Table of Contents BUDGETING 1
CHAPTER 2 Budgeting Table of Contents Page BUDGETING 1 Budget Purpose and Fiscal Year...1 Budget Objectives...1 School District Fiscal Year...1 Time Schedule for Budgeting...2 Budget Preparation...2 Budget
More informationFINANCIAL REPORTS. as of. July 2018 Submitted by:
FINANCIAL REPORTS as of July 2018 Submitted by: Kira Acker Director of Business Services And Jennifer Farmer Assistant Superintendent of Business Operations Table of Contents General Fund Budget information
More informationPositive Outcomes Charter School Renewal Application. Appendix 13B. 80% Enrollment Five-Year Fiscal Projections
Positive Outcomes Charter School 2019-2024 Renewal Application Appendix 13B 80% Enrollment Five-Year Fiscal Projections Positive Outcomes Charter School State & Local Funds Narrative 80% Enrollment State
More informationGovernor Cuomo s Mission Higher Standards in Curriculum and Assessment Common Core State Standards APPR for Principals and Teachers FOCUS District
Take Care of BCSD! Governor Cuomo s Mission Higher Standards in Curriculum and Assessment Common Core State Standards APPR for Principals and Teachers FOCUS District and FOCUS School status Gap Elimination
More informationMOUNTAIN BROOK CITY BOARD OF EDUCATION
MOUNTAIN BROOK CITY BOARD OF EDUCATION BASIC FINANCIAL STATEMENTS TOGETHER WITH INDEPENDENT AUDITOR S REPORT YEAR ENDED SEPTEMBER 30, 2017 MOUNTAIN BROOK CITY BOARD OF EDUCATION MOUNTAIN BROOK, ALABAMA
More informationTHE WINNIPEG SCHOOL DIVISION
Consolidated Financial Statements of THE WINNIPEG SCHOOL DIVISION Year ended June 30, 2017 TABLE OF CONTENTS 2016/2017 FINANCIAL STATEMENTS PAGE AUDITOR'S REPORT AUDITOR'S REPORT ON ENROLMENT (with EIS
More informationBudget General Information (Characteristics of District) Supplemental Information for Tables in Summary of Expenditures
CENTRE USD #397 Budget General Information (Characteristics of District) Supplemental Information for Tables in Summary of Expenditures Summary of Expenditures (Sumexpen.xlsx) KSDE Website Information
More informationLoveland City Schools FY Revenue
FREQUENTLY ASKED QUESTIONS 1. Where does the Loveland City School District revenue come from? In Ohio, the funding of schools is shared by the state and local school districts. The Ohio General Assembly
More informationBudget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures
Pratt USD #382 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xlsx)
More informationBerkeley Heights Public Schools. Budget Presenta-on for the School Year
Berkeley Heights Public Schools Budget Presenta-on for the 2015-2016 School Year Berkeley Heights Public Schools Mission Statement The BHPS district will provide a world class, whole child education that
More informationFINANCIAL MANAGEMENT FOR GEORGIA LOCAL UNITS OF ADMINISTRATION. 10/30/91 II Financial Reporting. 1 March 2017 II-7 QBE Program Reporting/Budgeting
FINANCIAL MANAGEMENT FOR GEORGIA LOCAL UNITS OF ADMINISTRATION Date Issued Effective Date Section Title: 10/30/91 10/30/91 II Financial Reporting Revision No. Date Revised Chapter Title: 1 March 2017 II-7
More informationClayton County Public Schools Fiscal Year Recommended Budget Table of Contents
Clayton County Public Schools Fiscal Year 2017-2018 Recommended Budget Table of Contents INTRODUCTION SPECIAL REVENUE FUND Executive Summary 1 Federal and State Grants 58 Mission Statement and Guiding
More informationTioga Central Budget Goals
2016-2017 Tioga Central Budget Goals Build a fiscally sound budget that meets the needs of our students so they will be college and career ready Address the long-term fiscal health of the district, taking
More informationWheatland-Chili Central Schools Budget Development
Wheatland-Chili Central Schools 2016-2017 Budget Development Instruction: BOCES, Special Education, and Pupil Personnel Services February 8, 2016 Board of Education Meeting 1 District Objectives Build
More informationUSD 408 Marion-Florence
USD 48 Marion-Florence Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures
More informationBudget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures
CENTRE USD 397 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xlsx)
More informationMillbrae Elementary School District First Interim for Fiscal Year Board of Trustees
Millbrae Elementary School District First Interim for Fiscal Year 2016-2017 Board of Trustees Frank Barbaro Denis Fama Lynne Ferrario Maggie Musa D. Don Revelo Administration Vahn Phayprasert, Superintendent
More informationBudget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures
DOUGLASS USD 396 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls)
More informationCHAPTER 2 Budgeting. Table of Contents
CHAPTER 2 Budgeting Table of Contents Page BUDGETING... 1 BUDGET PURPOSE AND FISCAL YEAR... 1 Budget Objectives... 1 School District Fiscal Year... 1 ANNUAL SCHEDULE FOR BUDGETING... 2 BUDGET PREPARATION...
More informationBudget and Proposition Information
Whitney Point Central School District 2014 2015 Budget and Proposition Information Budget Hearing: May 6, 2014 The Mission of the Whitney Point Central School District is.. to provide an excellent education
More informationBudget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures
USD 469 - Lansing Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xlsx)
More informationSchool Finance 101. Independent School District 882 Monticello Public Schools. December 2017
School Finance 101 Independent School District 882 Monticello Public Schools December 2017 School Finance 101 General Fund Where does our revenue come from? How is the money spent? Enrollment Fund Balance
More informationROCKWOOD R-VI SCHOOL DISTRICT FUND SUMMARY FY 2013/14
ROCKWOOD R-VI SCHOOL DISTRICT FUND SUMMARY FY 2013/14 * 2013/14 Next year's budget * Summary of revenues and expenditures for all funds BUDGET CHILD NUTRITION STUDENT COMMUNITY OTHER BUILDING DEBT CAPITAL
More informationDOUGLASS UNIFIED SCHOOL DISTRICT NO. 396
DOUGLASS UNIFIED SCHOOL DISTRICT NO. 396 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary
More informationCAMPBELL UNION SCHOOL DISTRICT ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2016
CAMPBELL UNION SCHOOL DISTRICT ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED TABLE OF CONTENTS FINANCIAL SECTION Independent Auditor s Report 2 Management's Discussion and Analysis 5 Basic Financial Statements
More informationMaine School Administrative District No. 1 Castle Hill * Chapman * Mapleton * Presque Isle * Westfield BUDGET PROPOSAL OF THE BOARD OF DIRECTORS
Maine School Administrative District No. 1 Castle Hill * Chapman * Mapleton * Presque Isle * Westfield BUDGET PROPOSAL OF THE BOARD OF DIRECTORS July 1, 2018 to June 30, 2019 5/16/2018 REVENUE SUMMARY
More informationEaston Unified School District #449
Easton Unified School District #449 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of
More informationTotal Expenditures $1,936,078 $78,119. Average Cost Per Pupil 29, ,119. Total Public School Placement Expenditures 1,787,149 78,119
STATEMENT OF TUITION RATE COMPUTATION-PART I Page No. NP - 31 TOTAL SCHOOL YEAR EXTRAORDINARY SERVICES Total Expenditures $1,936,078 $78,119 Divided by: Total School Year ADE 65.0000 Average Cost Per Pupil
More informationWrentham Public Schools
Wrentham Public Schools Recommended Budget for 2015-2016 Edward Goddard, Esq., Chair Tracey Murphy, Ph.D., Vice Chair Eric Greenberg Danielle Schmitz Kristi Mollica Allan Cameron, Ph.D., Superintendent
More informationFY20 School District Budget EXECUTIVE SUMMARY
FY20 School District Budget EXECUTIVE SUMMARY Purpose: To hold a public hearing and receive tentative approval of the FY20 Budget. The School Board began its budget process in November 2018 at which time
More informationSuperintendent s Proposed BUDGET Fiscal Year Public Hearing April 8, 2015
Superintendent s Proposed BUDGET Fiscal Year 2015-2016 Public Hearing April 8, 2015 1 Budget Development Teachers & Administrators were asked to make requests that would enhance student learning Administrators
More informationMarion-Florence, USD 408
Marion-Florence, USD 48 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures
More informationMarion-Florence U.S.D. 408
Marion-Florence U.S.D. 48 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures
More informationSYSTEM OF FUNDS AND ACCOUNTS
Page 1 of 5 SYSTEM OF FUNDS AND ACCOUNTS Funds The district shall maintain a system of funds with the County Treasurer in accordance with state law and the accounting manual approved by the State Superintendent
More informationHOOSICK FALLS CENTRAL SCHOOL DISTRICT PROPOSED BUDGET
HOOSICK FALLS CENTRAL SCHOOL DISTRICT 2019-2020 PROPOSED BUDGET March 21, 2019 TABLE OF CONTENTS 2019-2020 BUDGET OVERVIEW B. DETAILS CHART C. EXPLANATION OF CHANGES D. STAFFING & PROGRAM CHANGES E. END-OF
More informationPALO ALTO UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2016
PALO ALTO UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED TABLE OF CONTENTS FINANCIAL SECTION Independent Auditor's Report 2 Management s Discussion and Analysis 5 Basic Financial Statements
More informationDollars. sense. 2015/2016 Adopted Budget
Dollars sense 2015/2016 Adopted Budget July 2015 Quick Facts Student Membership 2014/2015: 86,571 * *Students actively enrolled and attending in grades preschool-12 during the October count window, including
More informationSt. John Hudson USD 350
St. John Hudson USD 35 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures
More informationSupplemental Data Building the Future
Supplemental Data Building the Future Supplemental data includes financial statements and schedules not required by the Governmental Accounting Standard Board (GASB), nor a part of the basic financial
More informationBudget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures
USD 428, Great Bend Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls)
More informationSummary of Significant Forecast Assumptions and Accounting Policies For the Fiscal Years Ending June 30, 2013 through 2017
ONTARIO LOCAL SCHOOL DISTRICT RICHLAND COUNTY 1 Summary of Significant Forecast Assumptions and Accounting Policies For the Fiscal Years Ending June 30, 2013 through 2017 Note 1 - Nature and Limitations
More informationPROFILE INFORMATION. Humboldt USD #
PROFILE INFORMATION 216-17 Humboldt USD #258 School Finance Kansas State Department of Education Landon State Office Building 9 SW Jackson Street, Suite 356 Topeka, Kansas 66612-1212 www.ksde.org Budget
More informationBoard of Education APPROVED FY 2018 Annual Operating Budget FINANCIAL PLAN. F i n a n c i a l P l a n PRI NCE GEO RGE S COUNT Y PU BLIC SC HOOL S
Board of Education APPROVED FY 2018 Annual Operating Budget 27 FINANCIAL PLAN 28 Board of Education APPROVED FY 2018 Annual Operating Budget Board of Education APPROVED FY 2018 Annual Operating Budget
More informationUSD 297 St. Francis Community Schools
USD 297 St. Francis Community Schools Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary
More informationFY 2017 APPROVED BUDGET. School Operating Budget
FY 2017 APPROVED BUDGET School Operating Budget Proposed by Superintendent February 17, 2016 Approved by the School Board March 15, 2016 Approved by the Board of Supervisors May 10, 2016 Approved by the
More informationDOUGLAS COUNTY SCHOOL DISTRICT NO. 10 ELKHORN PUBLIC SCHOOLS ELKHORN, NEBRASKA FINANCIAL STATEMENTS AUGUST 31, 2013
DOUGLAS COUNTY SCHOOL DISTRICT NO. 10 ELKHORN, NEBRASKA FINANCIAL STATEMENTS AUGUST 31, 2013 DOUGLAS COUNTY SCHOOL DISTRICT NO. 10 TABLE OF CONTENTS Page INDEPENDENT AUDITORS REPORT 1-3 MANAGEMENT S DISCUSSION
More informationMOUNT SINAI UNION FREE SCHOOL DISTRICT
MOUNT SINAI UNION FREE SCHOOL DISTRICT 2013-2014 PROPOSED BUDGET Budget Vote/Board Member Election Tuesday, May 21-6:00 a.m. to 9:00 p.m. - Elementary School PROPOSED BUDGET DOES NOT EXCEED TAX CAP BUDGET
More informationRawlins County USD #105
Rawlins County USD #5 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures
More informationPEMBINA TRAILS SCHOOL DIVISION
Schools' Finance Branch 511-1181 Portage Avenue Winnipeg, Manitoba R3G 0T3 PEMBINA TRAILS SCHOOL DIVISION 181 HENLOW BAY WINNIPEG, MANITOBA R3Y 1M7 FRAME BUDGET FOR THE FISCAL YEAR ENDING JUNE 30, 2018
More information(Decrease) Federal Direct No Change. $0 State The majority of the increase is due to completing the
The School Board of Sarasota County, Florida General Fund, Debt Service Fund, Capital Outlay Fund, Self Insurance Fund, Special Revenue Food Service, Special Revenue (Federal, State, and Local Grants)
More informationMonica Hunsaker, Director of Finance, Business & Operations
Business Office 18360 Caldart Avenue NE Poulsbo, WA 98370 TO: FROM: Patty Page, Superintendent Monica Hunsaker, Director of Finance, Business & Operations DATE: June 19, 2014 SUBJECT: 2014-15 Preliminary
More informationCHAPTER 2 Budgeting. Accounting Manual for Public School Districts. Chapter 2 Budgeting 2-i Effective Date:
CHAPTER 2 Budgeting Table of Contents Page BUDGETING... 1 BUDGET PURPOSE AND FISCAL YEAR... 1 Budget Objectives... 1 School District Fiscal Year... 1 ANNUAL SCHEDULE FOR BUDGETING... 2 BUDGET PREPARATION...
More informationSchool District of Philadelphia Budget 101: Understanding the District s Budget. April 17, 2018
School District of Philadelphia Budget 101: Understanding the District s Budget April 17, 2018 OPERATING REVENUES Revenue Summary The District does not have the authority to generate revenues for itself.
More informationPROFILE INFORMATION CENTRE USD
PROFILE INFORMATION 215-16 CENTRE USD 397 School Finance Kansas State Department of Education Landon State Office Building 9 SW Jackson Street, Suite 356 Topeka, Kansas 66612-1212 www.ksde.org Budget General
More informationHALL COUNTY SCHOOL DISTRICT #2 (GRAND ISLAND PUBLIC SCHOOLS) GRAND ISLAND, NEBRASKA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
HALL COUNTY SCHOOL DISTRICT #2 (GRAND ISLAND PUBLIC SCHOOLS) FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION August 31, 2014 TABLE OF CONTENTS INDEPENDENT AUDITORS REPORT 3 MANAGEMENT S DISCUSSION AND
More information