Lancaster City School District Fairfield County, Ohio. Prepared by the Treasurer s Office Lancaster City Schools

Transcription

1 Lancaster City School District Fairfield County, Ohio Prepared by the Treasurer s Office Lancaster City Schools Budget for the Fiscal Year July 1, 2011 June 30, 2012

2 Lancaster City School District Fairfield County, Ohio Budget Year July 1, 2011 June 30, 2012 Prepared by the Treasurer s office Lancaster City Schools

3 Budget Table of Contents Introductory Section Principal Officials Appropriation Resolution for Fiscal Year Budget Message District Description The Reporting Entity District Organization Organization Chart i ii iii vii vii vii viii General Fund Regular Instruction 1 Special Instruction 2 Vocational Instruction 3 Support Services Pupils 4 Support Services Instructional Staff 5 Board of Education 6 Administration 7 Support Services Fiscal Services 8 Support Services Business 9 Operation and Maintenance 10 Pupil Transportation 11 Support Services Central 12 Extracurricular Activities 13 Other Uses of Funds 14 Special Revenue Funds Food Services Fund 15 Public School Fund 16 Other Grants Fund 17 District Managed Student Activities Fund 18 Auxiliary Services Fund 19 Teacher Development Fund 20 Management Information Systems Fund 21 Public School Preschool 22 Entry Year Teacher Fund 23 Data Communication Fund 24 SchoolNet Professional Development Fund 25 Ohio Reads Grant Fund 26 Student Reading Intervention Grades 1-4 Fund 27 Vocational Education Enhancement Fund 28 Poverty Based Assistance Fund 29 Miscellaneous State Grants Fund 30 Adult Basic Education Fund 31 Education Jobs Fund 32 IDEA-B Special Education Fund 33

4 Budget Table of Contents Carl Perkins Fund 34 ARRA Stimulus Fund 35 Title II-D Technology Fund 36 Title I Disadvantaged Children Fund 37 Title V Innovative Assistance Programs Fund 38 Drug-Free School Grant Fund 39 Early Childhood Special Education IDEA Fund 40 Telecommunications Act Grant (E-Rate) Fund 41 Improving Teacher Quality Title II-A Fund 42 Miscellaneous Federal Grants Fund 43 Capital Projects Funds Permanent Improvement Levy Fund 44 SchoolNet Fund 45 Enterprise Funds School Fee Fund 46 Rotary Special Services Fund 47 Preschool Fund 48 Internal Service Funds Employee Benefits Self-Insurance Fund 49 Trust Funds Special Trust Fund 50 Endowment Fund 51 Overview and Glossary Overview of Governmental Accounting Concepts 52 Glossary 58

5 Introductory Section

6 Board of Education Lancaster City School District Lancaster, Ohio William Bickham Amy Eyman Hollie Saunders Kathy Kittredge Gary Mauller Member, President Member, Vice-President Member Member Member Administration Rob Walker Julie L. Taylor Steve Wigton Jerry Rainey Jenny O Hare Donna McCance Kevin Snyder Superintendent Treasurer Director of Personnel Director of Business Director of Curriculum Director of Student Services Director of Technology Building Principals Jack Greathouse Scott Burre Steve Poston Dr. Jeromey Sheets Nathan Hale Dr. Sandra Svoboda Carol Spires Robin Cathers Brian Lawson Dustin Knight Terri Garrett Lancaster High School General Sherman Middle School Thomas Ewing Middle School Cedar Heights Elementary East Elementary Medill Elementary Sanderson Elementary South Elementary Tallmadge Elementary Tarhe Elementary West Elementary i

7 FY2012 PERMANENT APPROPRIATION RESOLUTION CITY, EXEMPTED VILLAGE, JOINT VOCATIONAL OR LOCAL BOARD OF EDUCATION Rev. Code Sec The Board of Education of the Lancaster City School District, Fairfield County, Ohio, met in regular session on the 27th Day of September, 2011 at 111 South Broad Street - Large Meeting Room with the following members present: Mr. Bill Bickham Ms. Amy Eyman Ms. Hollie Saunders Ms. Kathy Kittredge Mr. Gary Mauller moved the adoption of the following Resolution: BE IT RESOLVED by the Board of Education of the Lancaster City School District, Fairfield County, Ohio, that to provide for the current expenses and other expenditures of said Board of Education, during the fiscal year, ending June 30, 2012 the following sums be and the same are hereby set aside and appropriated for the several purposes for which expenditures are to be made and during said fiscal year, as follows, viz: Fund Appropriation GENERAL FUND $ 53,376, PERMANENT IMPROVEMENT 606, FOOD SERVICE 2,741, SPECIAL TRUST 2, ENDOWMENT 2, PUBLIC SCHOOL SUPPORT 147, OTHER GRANT 75, PRESCHOOL TUITION 49, EMPLOYEE BENEFITS SELF-INSURANCE FUND 7,744, STUDENT MANAGED STUDENT ACTIVITY 220, DISTRICT MANAGED STUDENT ACTIVITY 411, AUXILIARY SERVICES 937, PUBLIC PRESCHOOL 124, ONEnet CONNECTIVITY 20, VOCATIONAL EDUC ENHANCEMENTS MISCELLANEOUS STATE GRANTS 2, EDUCATION JOBS 932, PART B - IDEA 2,173, PERKINS GRANT 130, ARRA FUNDS TITLE II-D 105, TITLE I 2,928, DRUG FREE GRANT 27, EARLY CHILDHOOD SPECIAL EDUCATION - IDEA 34, IMPROVING TEACHER QUALITY TITLE II-A 487,824 TOTAL ALL FUNDS $73,282,411 ii

8 Treasurer s Office 345 East Mulberry Street Lancaster, OH September 27, 2011 Members of the Board of Education: The Treasurer s Office is pleased to present for your approval the Fiscal Year 2012 Appropriations for the Lancaster City School District. These appropriations for the period July 1, 2011 to June 30, 2012 include all major funds under the direct control of the Lancaster City School District. This document represents the second annual budget document created for the district. This document will continue to change in future years as we attempt to provide you and the community with more budget information in an easy to understand format. This document is intended to provide the reader with information enabling them to understand how our programs and services operate. The document should show how we focus our resources and efforts to meet our mission, To prepare students of all ages to meet academic, social, civic, cultural, and employment needs of the 21 st Century. This document is divided into eight sections: Introduction This section provides the reader with an overview of the district. General Fund The largest fund from which most day-to-day programs and services are provided as well as the fund receiving the most tax revenue. Special Revenue Funds These funds receive revenue, normally grants from the state or federal level, that are legally required to be used for specific purposes. Capital Project Funds Funds to account for financial resources to be used for the acquisition or construction of major capital facilities or items (other than those financed by proprietary funds, special assessments and trust funds). iii

9 Enterprise Fund A type of fund to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs of providing goods or services on a continuing basis be financed or recovered primarily through the user s charges. Internal Service Funds Used to report any activity that provides goods or services to other funds, departments or agencies of the district on a cost reimbursement basis. Trust Funds Used to account for assets held by a school system in a trustee capacity. Definitions and Explanations This section includes further explanations of governmental accounting terms and practices and a glossary of terms. BUDGET OVERVIEW The total annual budget appropriation for all funds for is $73,282,411. The General Fund budget of $53,376,555 is an increase of 6.8% from prior year expenditures. Employees did not receive a cost of living pay increase for fiscal year However, some employees received a negotiated step increase per their union contract (between %). Health insurance premiums increased 6.5%. Dental insurance premiums also increased 4.2%. In addition, the District (employer/employee) will take a premium holiday in December These statistics are important, as personal services and fringe benefits make up 56% and 21% of the General Fund budget, respectively. GENERAL FUND The General Fund is legally budgeted at the fund level. This document provides detail by function, or how money is spent based upon its specific purpose (example: instruction). The legal adoption of the budget (the Appropriation Resolution) can be found on page ii. The objects within the General Fund experienced the following variances: Object FY12 Proposed FY11 Actual Difference % of Difference Personal Services $ 29,783,811 $ 29,589,755 $ 194,056.7% Fringe Benefits 11,126,979 10,274, , % Purchased Services 9,015,310 6,440,845 2,574, % Supplies/Materials 2,312,223 2,228,223 84, % Capital Outlay 192, ,261 (99,261) (34.1%) Other 946,232 1,134,502 (188,270) (16.6%) Total $ 55,376,555 $ 49,959,279 $ 3,417, % iv

10 Personal Services: Personal Services increased.7%. As mentioned above, employees did not receive a cost of living pay increase for FY12. However, some employees received a negotiated step increase per their union contract (between %). Personal Day/Merit incentives are also included for FY12. The increase in this category is not as high as anticipated because the Education Jobs Fund is paying for most of the all day everyday kindergarten teachers salaries in FY12 ($904,080). Fringe Benefits: Fringe Benefits increased 8.3%. There was a 6.5% increase in health insurance premiums and a 4.2% increase in dental insurance premiums for FY12. The District (both employer and employee) will take a premium holiday in December 2011, as was taken in December This category also includes retirement, medicare, and workers compensation expenditures which are in direct correlation to the FY12 salary amounts above plus all fringe benefits of the kindergarten teachers paid out of the Education Jobs Fund this year. Purchased Services: Purchased Services increased 40%. This is attributed mostly to utility expenditures returning to the General Fund from Fund 532 (ARRA Education Stimulus Funds) for $1.2 million; open enrollment expenditures returning to the General Fund from Fund 532 for $323 thousand; and special education services (OT/PT therapy and Education Service Center positions) returning to the General fund from Title VIB ARRA. All these additions were anticipated when the one-time monies were exhausted. Supplies and Materials: Supplies and Materials increased 3.8%. Textbook expenditures are expected in FY12 as there were few textbook expenditures in FY11. Also $110,000 ($17/student) awarded from the State for receiving an Excellent rating has been budgeted in instructional supplies. Capital Outlay: Capital Outlay expenditures decreased 34.1%. There are fewer equipment and facilities improvement expenditures planned out of the General Fund for FY12. Three to four buses and a modular unit at Thomas Ewing have been budgeted in the Permanent Improvement Fund this year. Other: Other expenditures decreased 16.6%. Decreases in this category are due to anticipated decreases in transfers and advances for FY12. These are necessary to cover funds in a deficit at June 30. v

11 OTHER FUNDS All other funds are also legally budgeted at the fund level. This document also provides detail by function. Other funds that should be highlighted for FY12 are: Fund 504 (Education Jobs): Education Jobs is a new Federal program which has provisions to provide School Districts funding to employ or retain personnel over a two year period. This funding was available in FY11; however, the District decided to utilize it in the second year (FY12) pending the outcome of the State Budget. The District will fund an ESL teacher and nearly all Kindergarten teachers salaries in FY12. Funds 516 (Special Education), 532 (Education Stimulus), 572 (Title I) and 587 (Preschool): The American Recovery and Reinvestment Act of 2009, abbreviated ARRA, was enacted by Congress in February One provision provided two years of additional aid to local school districts to prevent layoffs and cutbacks, with flexibility to use the funds for school modernization and repair. The District began receiving these federal funds in fiscal year Fund 516 ARRA funds allowed the District to legally supplant expenditures based on a formula. This alleviated some of the burden on the General Fund for a couple years but those supplanted expenditures had to return to the General Fund in FY12. Additional ARRA funds are not expected this fiscal year; however, the District may spend down any remaining ARRA funds through September 30, Fund 584 (Safe and Drug Free): FY11 was the final year for the three-year Elementary and Secondary School Counseling Demonstration Program Grant received through the U.S. Department of Education. These funds provided counseling services to students in grades K 8. This is a loss of approximately $333,000 annually for these services. The above items, although not all inclusive, represent the most significant changes in the budget for the coming fiscal year. We have attempted in most instances to reduce expenditures where feasible. We realize that spending taxpayer dollars requires us to be good stewards of these funds and we will make every effort to delay the day when we need to ask the voters for additional operating money. Respectfully submitted, Julie L. Taylor Treasurer vi

12 DESCRIPTION OF THE DISTRICT The City of Lancaster, the county seat of Fairfield County, is located approximately thirty miles south of Columbus and is home to over one-fourth of the County s 146,000 population. The District serves approximately 6,028 students enrolled in twelve schools: Cedar Heights Elementary, East Elementary, Medill Elementary, Sanderson Elementary, South Elementary, Tallmadge Elementary, Tarhe Elementary, and West Elementary schools housing grades Pre-K through 5, General Sherman and Thomas Ewing Middle schools housing grades 6 through 8; and Lancaster High School and Stanbery Campus housing grades 9 through 12 with 1,607 students. THE REPORTING ENTITY This report includes all major budgeted funds of the Lancaster City School District. The District provides a full range of traditional and non-traditional educational programs, services and facilities. These include elementary and secondary curriculum at the general, college preparatory and vocational levels, a broad range of co-curricular and extracurricular activities, special education programs and facilities. Fairfield Christian Academy, Faith Academy, Lancaster Seventh-Day Adventist, St. Bernadette, St. Mary, and Wm V. Fisher Catholic are located within the School District Service Area. The District acts as fiscal agent for state funds provided by the State of Ohio to these institutions. Revenues and expenditures of these schools are reflected in a special revenue fund for financial purposes. ORGANIZATION OF THE DISTRICT The Board of Education (the Board ) of the District is composed of five members elected at large by the citizens of the District. The Board serves as the taxing authority, contracting body, and policy initiator for the operation of the District. The Board is responsible for the adoption of the annual operating budget and approves all expenditures of the District. The Board is a body politic and corporate, as defined by Section of the Ohio Revised Code, and has only those powers and authority conferred upon it by the Code. The Superintendent is the chief executive officer of the District and is responsible directly to the Board for all operations within the District. The Treasurer is the chief financial officer of the District and is responsible directly to the Board for all financial operations, investments, custody of all District funds and assets, and serves as Secretary to the Board. vii

13 FY12 Organization Chart Board of Education Superintendent Treasurer Director of Human Resources Director of Instructional Services Director of Business Director of Educational Info & Technical Services Director of Student Services viii

14 General Fund

15 Regular Instruction General Fund Budget Functions 1100/1900 FY12 FY11 FY10 FY09 FY08 Object Budget Expended Expended Expended Expended Personal services $ 14,870,559 15,092,565 14,385,131 13,225,684 13,268,396 Fringe benefits 5,434,891 4,941,206 4,690,534 4,258,748 4,115,729 Purchased services 4,217,014 3,812,673 3,872,982 3,617,929 3,502,874 Supplies and materials 799, ,638 2,210,233 1,327, ,632 Capital Outlay , , ,762 Other 815 4,284 20,836 3,471 - Total $ 25,322,594 24,261,467 25,196,241 23,155,709 21,715,393 General Operating Fund Expenditures Regular Instruction $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 Personal services Fringe benefits Purchased services Supplies and materials Total Regular Instruction $ Regular Instruction Teaching provided to students in order for them to learn the general curriculum. Proposed expenditure highlights for 2012: Fund 116 grade K-5 Elementary Teachers. Fund 59 grade 6-8 Middle School Teachers. Fund 66.5 grade 9-12 High School Teachers. Fund summer school Teachers. Fund payments for students attending Community Schools. Fund payments for Open Enrollment to other districts. Fund payments for students court placed in other districts. Fund textbook purchases. Fund $17 per student expenditures for receiving an "excellent" rating from the State. Expenditures for school fee supplies are included as well. Page 1

16 Special Instruction General Fund Budget Function 1200 FY12 FY11 FY10 FY09 FY08 Object Budget Expended Expended Expended Expended Personal services $ 3,500,462 3,293,837 3,312,862 3,532,358 3,483,656 Fringe benefits 1,207,746 1,104,025 1,066,987 1,181,471 1,098,552 Purchased services 467, , , , ,926 Supplies and materials 12,647 9,363 9,561 17,513 2,437 Total $ 5,187,956 4,857,752 5,128,655 5,425,737 4,792,571 General Operating Fund Expenditures Special Instruction $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 Personal services Fringe benefits Purchased services Total Special Education $1,000,000 $ Special Instruction All school districts must comply with state and federal mandates requiring the identification and provision of a free and appropriate public education (FAPE) for all students ages 3 through 21 with disabilities. The majority of Lancaster students with disabilities are served within the district. A few have such specialized needs that they are better served out of district. In these cases, the Lancaster City Schools is responsible for the cost of tuition and transportation. Special instruction also funds programs for students who are gifted and talented. Proposed expenditure highlights for 2012: Fund 10 MH Intervention Specialists (teachers) for students with disabilities - grades K-12. Fund 7 SED Intervention Specialists (teachers) for students with disabilities - grades K-12. Fund 3 DH Intervention Specialist (teachers) for students with disabilities - grades K-12. Fund 47 SLD Intervention Specialists (teachers) for students with disabilities - grades K-12. Fund 3.5 Preschool Intervention Specialists (teachers) for students with disabilities. Fund 1 Vision Specialist - grades Fund 2 Teachers for gifted programs. Fund Special Education Supervisors through Fairfield County Educational Service Center. Fund tuition for students with disabilities placed out-of-district, including excess costs. Fund instructional materials, general supplies, software and other assistive technology that allow students with disabilities to access and progress in the general curriculum. Page 2

17 Vocational Instruction General Fund Budget Functions 1300/1400 FY12 FY11 FY10 FY09 FY08 Object Budget Expended Expended Expended Expended Personal services $ 1,045,441 1,150,014 1,176,557 1,080,531 1,127,222 Fringe benefits 391, , , , ,415 Purchased services 15,000 17,896 19,808 4,288 5,176 Supplies and materials 202, , , ,310 28,802 Capital outlay 45,000 44, ,973 50,444 - Other Total $ 1,699,365 1,838,381 2,109,081 1,694,319 1,459,615 General Operating Fund Expenditures Vocational Instruction $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 Personal services Fringe benefits Supplies and materials Total Vocational Instruction $ Vocational Instruction Instruction specific to a vocational subject area. Examples include cosmetology, automotive, culinary and broadcasting. Proposed expenditure highlights for 2012: Fund 17 grade 9-12 Vocational Teachers. Fund the seventy-five percent of state vocational dollars the state mandates to be spent on learning materials for the vocational programs. We will not know the amount for FY11 until the number of students attending these programs are certified by the state. For 2011 the amount was $238,000. There was also a $28,994 carryover from fiscal year Page 3

18 Support Services - Pupils General Fund Budget Function 2100 FY12 FY11 FY10 FY09 FY08 Object Budget Expended Expended Expended Expended Personal services $ 1,703,349 1,604,111 1,621,754 1,294,035 1,242,966 Fringe benefits 680, , , , ,937 Purchased services 620, , , , ,465 Supplies and materials 88,437 94,551 56,113 16,156 24,312 Capital Outlay Other ,765 Total $ 3,092,244 2,578,477 2,522,995 2,109,024 1,920,445 General Operating Fund Expenditures Pupil Support $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $ Personal services Fringe benefits Purchased services Total Pupil Support Pupil Support Pupil support expenditures include: school psychological services, speech/language therapy, occupational therapy, physical therapy, guidance and counseling services, and school health services. Proposed expenditure highlights for 2012: Fund 7 grade 7-12 Guidance Counselors. Fund 1.5 Guidance Counselor Secretaries. Fund 3 grade K-12 Psychologists. Fund 1 grade K-12 Nurse. Fund 1 grade K-12 Health Care Assistant. Fund 7.9 grade K-12 Speech/Language Pathologists. Fund.4 Social Services Coordinator. Fund 1 Adaptive PE teacher. Fund 12 Study Hall Monitors. Fund graduation expenditures. Fund gifted materials and test scoring services. Fund contracted physical and occupational therapy services. Page 4

19 Support Services - Instructional Staff General Fund Budget Function 2200 FY12 FY11 FY10 FY09 FY08 Object Budget Expended Expended Expended Expended Personal services $ 1,274,801 1,273,845 1,228,553 1,068,133 1,052,808 Fringe benefits 710, , , , ,398 Purchased services 553, , , , ,301 Supplies and materials 393, , , , ,427 Capital Outlay ,861 57,660 Other , Total $ 2,933,186 2,789,397 2,722,535 2,075,630 1,903,469 General Operating Fund Expenditures Instructional Support $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $ Personal services Fringe benefits Purchased services Supplies and Materials Total Instructional Support Instructional Support These services are provided to assist the instruction of students and to provide professional development opportunities to teachers. Examples include library and media services, curriculum services and mentoring services. Proposed expenditure highlights for 2012: Fund 1 Vocational Programs Assistant Principal. Fund 1.5 Vocational Programs Secretaries. Fund 24 Special Education Attendants. Fund 3 Certificated Media Personnel. Fund 10 Library Associates. Fund Gifted Coordinator through Fairfield County Educational Service Center. Fund Curriculum Coordinators through Fairfield County Educational Service Center. Fund curriculum-related professional meetings. Provide tuition reimbursement for certificated staff development. Fund purchase of library office supplies/library books/equipment/software. Page 5

20 Board of Education General Fund Budget Function 2300 FY12 FY11 FY10 FY09 FY08 Object Budget Expended Expended Expended Expended Personal services $ 6,000 5,760 5,440 8,090 2,935 Fringe benefits 987 1, , Purchased services 144,680 99,194 45,572 73,584 22,195 Supplies and materials Other 30,852 36,576 38,730 40,122 39,603 Total $ 182, ,597 90, ,168 65,476 General Operating Fund Expenditures Board of Education $200,000 $180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $ Personal services Purchased services, etc. Other Total Board of Education Board of Education The Board of Education, consisting of five (5) elected members, is the policy making body. The Board directly employs the Superintendent and Treasurer. Their actions are binding as the contracting authority under Ohio Law. Proposed expenditure highlights for 2012: Fund salaries of the 5 board members. Pay the fees to join the OASBO workers compensation pool. Pay legal fees incurred by the District. Fund professional meetings for board members. Fund liability insurance. Page 6

21 Administration General Fund Budget Function 2400 FY12 FY11 FY10 FY09 FY08 Object Budget Expended Expended Expended Expended Personal services $ 2,676,241 2,612,077 2,679,342 2,528,202 2,281,807 Fringe benefits 1,009, , , , ,483 Purchased services 231, ,928 48, , ,280 Supplies and materials 25,410 17,153 17,589 19,747 6,712 Capital Outlay ,176 99,189 Other 3,500 1,542 1,698 4,151 4,158 Total $ 3,945,932 3,799,370 3,657,470 3,809,304 3,242,629 General Operating Fund Expenditures Administrative Support $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $ Personal services Fringe benefits Total Administration Administration The administrative organization includes the Superintendent, his staff, building principals and their staff. Proposed expenditure highlights for 2012: Fund 1 Superintendent. Fund 1 Student Services Director. Fund 1 Curriculum Director. Fund 1 Human Resources Director. Fund 5 grade 7-12 Dean of Students. Fund 4.85 Secretaries to the superintendent, human resources, curriculum, and student services directors. Fund 11 Elementary, middle school, and high school principals. Fund 16.5 Secretaries to the principals. Fund administrative professional development. Page 7

22 Support Services - Fiscal Services General Fund Budget Function 2500 FY12 FY11 FY10 FY09 FY08 Object Budget Expended Expended Expended Expended Personal services $ 342, , , , ,329 Fringe benefits 156, , , ,138 98,535 Purchased services 89,861 65,080 78,589 25,473 12,817 Supplies and materials 8,500 7,431 8,568 9,259 6,993 Capital Outlay ,952 Other 654, , , ,278 1,049,627 Total $ 1,251,716 1,223,247 1,173,990 1,156,062 1,459,253 General Operating Fund Expenditures Fiscal Services $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $ Personal services Fringe benefits Purchased services Other Total Fiscal Fiscal Services The Department consists of the Treasurer (reporting to the Board of Education), Assistant Treasurer and a staff of four. Primary responsibilities include processing all payroll and benefits, accounts payable, accounts receivable, the Comprehensive Annual Financial Report (CAFR), the Popular Annual Financial Report (PAFR) and this budget. Proposed expenditure highlights for 2012: Fund 1 Treasurer. Fund 1 Assistant Treasurer. Fund 1 Office Manager. Fund 1 Accounts Payable position. Fund 1.5 Payroll and.5 Accounting positions. Fund investment consultant services. Fund County Auditor and Treasurer fees associated with property tax collection. Fund Ohio school district income tax collection fees. Fund audit charges. Page 8

23 Support Services - Business General Fund Budget Functions 2600/5000s FY12 FY11 FY10 FY09 FY08 Object Budget Expended Expended Expended Expended Personal services $ 143, , , , ,455 Fringe benefits 45,648 50,000 43,588 35,811 30,418 Purchased services 524, , , , ,638 Supplies and materials 79,016 65,332 63,888 68,876 43,917 Capital outlay 60, , , ,600 Other Total $ 852, ,541 1,594,615 1,076, ,028 General Operating Fund Expenditures Business Support Services $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $ Personal services Purchased services Capital outlay Total Business Support Business Services Primary responsibilities include direction of all non-instructional support services including buildings and grounds maintenance, facility planning and pupil transportation. Proposed expenditure highlights for 2012: Fund 1 Director of Business. Fund 1 Courier Driver. Fund maintenance agreement on all district copiers. Fund warehouse/distribution supplies. Fund district-wide building improvements/repairs and maintenance. Page 9

24 Operation and Maintenance General Fund Budget Function 2700 FY12 FY11 FY10 FY09 FY08 Object Budget Expended Expended Expended Expended Personal services $ 2,092,405 2,027,523 1,993,035 1,903,019 1,783,370 Fringe benefits 879, , , , ,987 Purchased services 1,478, , ,758 1,509,724 1,259,639 Supplies and materials 341, , , , ,332 Capital outlay 47,000 28,087 45, ,397 92,093 Total $ 4,839,247 3,766,790 3,839,655 4,753,256 4,060,421 General Operating Fund Expenditures Operations and Maintenance $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 Personal services Fringe benefits Purchased services Supplies and materials Total Operations and Maintenance $ Operations and Maintenance Under the Director of Business, buildings are maintained and improved, facilities are renovated or expanded and all grounds are maintained. Proposed expenditure highlights for 2012: Fund 1 Maintenance supervisor. Fund 2 Custodial/Maintenance secretaries. Fund 13 Maintenance Workers. Fund 36 Custodians. Fund 3 Maintenance Technology positions. Fund district-wide care and upkeep of building repairs/maintenance. Fund security services. Fund custodial/maintenance supplies/materials. Page 10

25 Pupil Transportation General Fund Budget Function 2800 FY12 FY11 FY10 FY09 FY08 Object Budget Expended Expended Expended Expended Personal services $ 919, , , , ,143 Fringe benefits 371, , , , ,578 Purchased services 98,372 58,426 59,767 78,359 62,122 Supplies and materials 274, , , , ,641 Capital outlay - 177, , , ,726 Total $ 1,664,469 1,822,425 1,925,833 1,697,166 1,651,210 General Operating Fund Expenditures Pupil Transportation $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 Personal services Fringe benefits Supplies and materials Capital outlay Total Pupil Transportation $ Pupil Transportation The state of Ohio requires all school districts to provide transportation for children grades K - 8 living more than two miles from the school they attend. The state also requires the district to provide transportation to children living in the district attending non-public schools within the district. The bus fleet is maintained and new buses are purchased consistent with maintenance and replacement schedules. Proposed expenditure highlights for 2012: Fund 1 Tranportation supervisor. Fund 2 Transportation secretaries. Fund 30 Bus Drivers. Fund 5 Bus Aides. Fund 2 Mechanics. Fund purchase of diesel fuel. Fund purchase of vehicle supplies, parts, tires and tubes. Fund replacement buses. Page 11

26 Support Services - Central General Fund Budget Function 2900 FY12 FY11 FY10 FY09 FY08 Object Budget Expended Expended Expended Expended Personal services $ 413, , ,013 57,134 90,734 Fringe benefits 82,174 71,773 75,904 31,365 29,825 Purchased services 569, , ,172 62,190 19,550 Supplies and materials 80,316 65, ,775 15,847 16,334 Capital outlay 40,000 41, , , ,563 Other 4, Total $ 1,190, , , , ,006 General Operating Fund Expenditures Central Support $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $ Personal services Fringe benefits Purchased services Supplies and materials Total Central Support Central Support Data processing services, computer assistance and community information services are provided to all sites in the district. Proposed expenditure highlights for 2012: Fund 1 Director of Educational Information & Technology Services (EITS). Fund 1 EITS Secretary. Fund 1 E.M.I.S. Coordinator. Fund 1 Data Processing Personnel. Fund 1 Administrative Assistant of Technical Services. Fund Data Processing/Internet services through the Metropolitan Educational Computer Association. Fund staffing/recruiting/placement services. Fund data processing computer supplies/equipment. Page 12

27 Extracurricular Activities General Fund Budget Function 4000 FY12 FY11 FY10 FY09 FY08 Object Budget Expended Expended Expended Expended Personal services $ 795, , , , ,670 Fringe benefits 156, , , ,792 48,735 Purchased services 4,594 4,265 3,014 18,181 29,538 Supplies and materials 6,126 2,097 2,783 1,244 2,223 Other 1,005 2,220 2, Total $ 964, , , , ,341 General Operating Fund Expenditures Extracurricular Activities $1,200,000 $1,000,000 $800,000 $600,000 $400,000 Personal services Fringe benefits Total Extracurricular Activities $200,000 $ Extracurricular Activities Provide experiences for students in club, civic and athletic activities grades 7 through 12. Proposed expenditure highlights for 2012: Fund 1 Athletic Director. Fund 1 Athletic Director Secretary. Fund 1 Athletic Trainer. Fund stipends for student advisors to lead extracurricular activities. The activities include, but are not limited to, academic subject oriented activities, music oriented activities and sport oriented activities. Page 13

28 Other Uses of Funds General Fund Budget Function 7000 FY12 FY11 FY10 FY09 FY08 Object Budget Expended Expended Expended Expended Capital Outlay $ , ,086 Transfers Out 50,000 34, ,681 8,104,572 Advances Out 200, , ,004 1,398,319 1,254,636 Refund of Prior Year Receipts - 0 6, ,400 0 Total $ 250, , ,200 2,810,270 10,200,294 Debt Service and Other Uses of Funds This expenditure category recognizes the need to provide money from the General Operating Fund to other funds either on a temporary (advances) or a permanent (transfers) basis. Total General Fund $ 53,376,555 49,959,279 51,872,580 50,927,475 53,928,151 General Fund by Object Personal services $ 29,783,811 29,589,755 28,816,468 26,562,219 25,947,491 Fringe benefits 11,126,979 10,274,693 9,915,545 9,107,899 8,233,029 Purchased services 9,015,310 6,440,845 6,746,187 7,169,641 5,987,521 Supplies and materials 2,312,223 2,228,223 4,280,879 2,480,313 1,216,068 Capital outlay 192, ,261 1,266,485 2,168,880 2,088,631 Other 946,232 1,134, ,016 3,438,523 10,455,411 Total General Fund $ 53,376,555 49,959,279 51,872,580 50,927,475 53,928,151 General Operating Fund FY2012 Total Appropriations 4% 2% 17% 21% 56% Personal services Fringe benefits Purchased services Supplies and Materials Other Page 14

29 Special Revenue Funds

30 Food Services Fund Budget Fund 006 FY12 FY11 FY10 FY09 FY08 Expenditures Personal services $ 803, , , , ,285 Fringe benefits 326, , , , ,351 Purchased services 11,400 8,509 4,619 2, Supplies and Materials 1,448,000 1,141,363 1,161,429 1,133, ,065 Capital outlay 130,000-45,420 15,412 34,726 Other 21,430 14,104 15,670 14,745 45,789 Total Expenditures $ 2,741,286 2,281,714 2,360,927 2,251,061 2,083,137 Food Services Fund FY2012 Budget by Object 6% 29% Personal services Fringe benefits 53% 12% Supplies and Materials Capital outlay/other The Food Service Fund accounts for all revenues and expenses related to the provision of food services, including breakfast and lunch, for the district students and staff. Operations are financed or recovered primarily through sales and the federal free and reduced grant program. Page 15

31 Public School Fund Budget Fund 018 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Other Non-Instructional Services $ 146,882 98, ,981 80, ,858 Co-Curricular Activities Advances Out ,507 5,144 - Transfers Out Total $ 147,413 98, ,800 86, ,153 Public School Support Special Revenue Fund uses sales and contributions to purchase items for each school building. Most often buildings will use funds for classroom resources and expenses associated with field trips. Page 16

32 Other Grant Funds Budget Fund 019 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Regular Instruction $ 4,042 12,196 1,471 1,638 8,790 Special Instruction Vocational Instruction 69,565 60,883 50,699 21,588 74,683 Support Services - Pupils 1, ,067 - Support Services - Instructional Staff ,000 Support Services - Pupil Transportation ,672 Food Service Operations ,027 Other Non-Instructional Operations 1,004 6,037 7, Sports Oriented Activities Other Facilities Acquisition/Construction Advances-Out - 1,600-52, ,203 Refund of Prior Years Receipts ,151 Total $ 75,622 81,645 60,055 81, ,326 The District receives several grants from sources other than the State of Ohio or the federal government each year. These grants normally support classroom instruction and instructional support. Page 17

33 District Managed Student Activity Fund Budget Fund 300 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Support Services - Central $ 3, Special Instruction Academic Oriented Activities 141,499 71,549 74,816 86,894 31,012 Sport Oriented Activities 267, , , , ,821 Co-Curricular Activities ,334 Transfer/Advances - Out ,919 11,414 1,434 Total $ 411, , , , ,981 Student Activity Funds include athletic and co-curricular programs for students in middle and high school. These programs include band and music as well as athletics for boys and girls grades seven through twelve. These funds are expected to be self-supporting through gate receipts, fees and booster club donations. Page 18

34 Auxiliary Services Fund Budget Fund 401 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Community Services $ 937, , ,594 1,001, ,824 Transfers-Out - 124, ,762 - Advances-Out - 2, Refund of Prior Year Receipts - 6,061-29,944 Total $ 937,179 1,017, ,655 1,206, ,776 Auxiliary Services are funds provided by the State of Ohio to private schools located in the Lancaster City School District. To receive these funds (on a per pupil basis) the private school must meet the standards of the State of Ohio (similar to public schools). Funds flow to six schools: Fairfield Christian Academy, Faith Academy, Lancaster Seventh-Day Adventist, St. Bernadette, St. Mary, and Wm V. Fisher Catholic. Carryover is permitted from even fiscal years to odd fiscal yers. This usually makes the odd fiscal years higher. Page 19

35 Teacher Development Fund Budget Fund 416 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Refund of Prior Year Receipts $ ,972 The State of Ohio provides funds to assist school districts in paying the cost of developing in-service programs. Expenditures for FY08 were to return unspent funds to the State of Ohio. Page 20

36 Management Information Systems Fund Budget Fund 432 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Support Services - Central $ - 5,000 11,470 51,176 21,216 Each year the district receives state funds to offset a part of the cost of operating an extensive student information system. This reporting system allows the State of Ohio to compare school districts in many ways and also prepare district report cards. These comparisons include not only costs per pupil, but proficiency test scores, courses taken and many others. Funds are provided on a per pupil basis. The state does not provide sufficient revenue to cover these expenses so the General Fund is required to make up the balance of the expenditures. This funding stream was eliminated for FY 12. Page 21

37 Public School Preschool Fund 439 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Regular Instruction $ ,510 98,143 95,112 Special Instruction 61,421 53,129 38, Support Services - Instructional Staff 46,464 36,133 35,435 43,921 46,253 Support Services - Administration 13,584 13,840 15,959 10,345 23,067 Community Services ,762 - Transfers-Out ,200 Advances-Out 3,274-8,657 3,609 - Refund of Prior Year Receipts ,319 5,945 Total $ 124, , , , ,577 The State of Ohio provides funds to assist school districts in paying the cost of preschool programs for three and four year olds. Page 22

38 Entry Year Teacher Fund Budget Fund 440 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Support Services - Instructional Staff $ ,300 32,800 Refund of Prior Year Receipt ,889 Total $ ,300 34,689 The State of Ohio provided funds to support an Entry Year Teacher Program for beginning teachers that held a two year provisional teaching license and are teaching in their licensed field. This funding stream was eliminated after FY09. Page 23

39 Data Communication Fund Budget Fund 451 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Support Services - Central $ 20,800 25,025 25,150 33,000 49,221 The State of Ohio provides grants to supplement costs associated with Ohio Educational Computer Network connections. Funding is per school building. Page 24

40 SchoolNet Professional Development Fund Budget Fund 452 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Support Services - Instructional Staff $ ,640 1,040 Refund of Prior Years Receipts ,226 Total $ ,640 2,266 The State of Ohio provided funds for professional development related to technology integration in the classroom. These funds were used in conjunction with the District's extensive staff development opportunities. This funding stream was eliminated after FY09. Page 25

41 Ohio Reads Grant Fund Budget Fund 459 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Regular Instruction $ Support Services - Instructional Staff Transfers/Advances-Out Refund of Prior Year Receipts ,034 Total $ ,958 The State of Ohio provided these funds to improve reading outcomes, especially on the fourth grade reading proficiency test. These funds were to be allocated for volunteer coordinators in the buildings obtaining an Ohio Reads grant, for any expenses associated with bringing the volunteers into the schools, and for operating expenses associated with administering the program. This funding stream was eliminated after FY07. Expenditures in FY08 represent spending the remaining cash balance only. Page 26

42 Student Reading Intervention Grades 1-4 Fund Budget Fund 460 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Refund of Prior Year Receipts $ ,586 The State of Ohio provided these funds for reading and phonics intervention to students most at risk of not passing benchmarks and state tests. Funds could also be used to train teachers, purchase materials, and provide transportation for students to attend intervention activities. This funding stream was eliminated after FY05. Expenditures in FY08 represent spending the remaining cash balance only. Page 27

43 Lancaster CIty Schools Vocational Education Enhancement Fund Budget Fund 461 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Vocational Instruction $ - - 1, ,000 Refund of Prior Receipt Total $ , ,000 The State of Ohio provides funds for vocational education enhancements that 1) expand the number of students enrolled in tech prep programs, 2) enable students to develop career plans, to identify initial educational and career goals, and to develop a career passport to present to future employers, universities and other training institutions and 3) replace or update equipment essential for the instruction of students in job skills taught as part of a vocational program. Lancaster City Schools utilizes these dollars for the Agriculture program. Expenditures in FY12 were to return unspent funds to the State of Ohio. Page 28

44 Poverty Based Assistance Fund Budget Fund 494 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Regular Instruction $ - - 1,153,378 1,351,675 17,662 Special Instruction , ,743 Support Services - Pupils , ,625 - Support Services - Instructional Staff Pupil Transportation - - 2, Other Facilities Acquistion and Construction , Transfers-Out ,812 - Total $ - - 1,342,558 1,935, ,405 Disadvantaged Pupil Impact Aid was eliminated with HB66 and the state began funding Poverty Based Assistance (PBA). PBA programs include academic intervention, all-day kindergarten, class-size reduction, limited English proficient students, professional development, drop out prevention, and community outreach. PBA was eliminated after FY09; however, any remaining funds from previous years were spent. The facilities expenditure in FY10 was for modulars to alleviate overcrowding issues in Kindergarten. Page 29

45 Miscellaneous State Grants Fund Budget Fund 499 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Regular Instruction $ 2, Support Services - Pupils ,498 Support Services - Instructional Staff 51 9,949-27,317 50,083 Transfers-Out ,156 - Advances-Out ,447 Refund of Prior Year Receipts ,423 Total $ 2,051 9,949-38, ,451 This fund is used to account for various monies received from state agencies which are not classified elsewhere. Historically the District received gifted supplemental funds and the Ohio Core Grant. These grant sources have been eliminated. The District did receive a $12,000 grant for Podcasting in FY11. Any expenditures in FY 12 represents spending the remaining cash balance only. Page 30

46 Adult Basic Education Fund 501 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Return of Prior Year Receipts $ This federal fund was used for instructional programs for persons 16 years of age and older who were not enrolled in secondary school and who had less than a 12th grade education or its equivalent. The District last received funds in FY05. The expenditures in FY08 were to spend the remaining cash balance. Page 31

47 Ed Jobs Fund Budget Fund 504 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Regular Instruction $ 904, Special Instruction 27,968 17, Total $ 932,048 17, The purpose of Ed Jobs is to provide School Districts funding to employ or retain personnel. This grant is restricted for payroll related expenditures. The District received a two-year grant for FY2011 and FY2012 from from the American Recovery and Reinvestment Act (ARRA) in the amount of $949,532. Proposed expenditure highlights for 2012: Fund ESL teacher and nearly all Kindergarten teachers salaries (benefits posted to General Fund). Page 32

48 IDEA-B Special Education Fund Budget Fund 516 FY12 FY11 FY10 FY09 FY08 Function Budget Expended Expended Expended Expended Regular Instruction $ 1, Special Instruction 550, , , , ,642 Other Instruction 5,834 89, , Support Services - Pupils 270, , , , ,890 Support Services - Instructional Staff 867, , , , ,283 Support Services - Administration 212, , ,046 56,100 53,141 Support Services - Pupil Transportation - 6,939 77,756-20,522 Community Services 44,779 59,093 33,356 54,452 65,065 Other Facilities Acquistion and Construction - 49,995 15, Transfers-Out - 69,465-57, ,539 Advances-Out 219,197 93, , , ,455 Total $ 2,173,021 1,976,067 1,904,866 1,838,937 2,035,537 Part B-IDEA Special Education Fund FY2012 Budget by Function 10% 10% Advances-Out Special Instruction Support Services - Pupils 40% 25% Community Services Support Services - Instructional Staff 2% 13% Support Services - Administration Part B - IDEA Special Education funds are specifically earmarked and used for special education and related services, materials and support services. Services may include personnel, educational, and behavioral supports, parent mentor services, admin/ supervisory services, instructional and general supplies, professional development, contracted professional services, extended school year services, and tuition for students placed out-of-district. The district received a two-year grant for FY2010 and FY2011 from the American Recovery and Reinvestment Act (ARRA) for Part B-IDEA Special Education in the amount of $1,452, These funds were used in the same way as the above referenced funds. Proposed expenditure highlights for 2012: Fund classroom teachers on the elementary and secondary levels. Fund behavior specialists serving students with severe emotional disturbance. Fund educational and/or orthopedic aides servicing students with the most severe delays. Fund supervisor of special services. Fund Mental Health Counselor for the high school. Fund Psychologist for the district. Fund various contracted services for the support of students with special needs. Fund staff professional development opportunities. Page 33