2010-11
Final
Budget
independent school district 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
A Budget
Guide
For Our
Community
2010-11
independent school district 196
196
#
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
Our District
District 196 is a public school district in the southern Twin Cities, Minnesota serving approximately
27,500 students in early childhood programs through grade 12. The mostly suburban district
covers 110 square miles in Dakota County and serves all or parts of the cities of Rosemount, Apple Valley, Eagan, Burnsville, Coates,
Inver Grove Heights and Lakeville, and Empire and Vermillion townships. Total district population is approximately 152,440.
District 196 operates its programs in 34 facilities, including an Early Childhood Learning Center, 18 elementary schools, 6 middle
schools, 4 comprehensive high schools, an optional high school for grades 11-12, an alternative high school, a school for students
with special needs and two Adult Basic Education learning centers. The district also has three facilities for support staff.
Independent School District 196
Rosemount - Apple Valley - Eagan
Lone Oak Rd.
Pilot Knob Rd.
Galaxie Ave.
Do
e.
Av
on
nn
Ga
7
✪40
✹
17
1
★
35
dd
Foliage Ave.
16
42
4
24
Rd
.
160th St.
Elementary Magnet
Schools
16 Cedar Park Science,
Tech., Engineering and
Math (STEM) School
17 Diamond Path School
of International Studies
18 Glacier Hills School of
Arts and Science
Middle Schools
Black Hawk
Dakota Hills
Falcon Ridge
Rosemount
Scott Highlands
Valley
High Schools
Apple Valley
Eagan
Eastview
Rosemount
School of Environmental
Studies
35 Area Learning Center
30
31
32
33
34
✹
40 Dakota Ridge
Special Education School
✪ District Offices
★ Early Childhood Learning Center
★ Adult Basic Education Grace Site
★ Rahncliff Learning Center
1
2
3
33
10 23
55
Co
ur
Akron Ave.
d.
dR
Dod
Diamond Path
11
Shannon Pkwy.
m
2
★
Whitney Dr.
32
55
52
ws Rd.
Apple Valley
Cedar Ave.
25
12
Pilot Knob Rd.
Johnny Cake Rd.
.
ve
Cedar A
cago Av
e.
Chi
Southcross Dr.
35W
14
30
52
20
21
22
23
24
25
9
th
ou
se
Bl
vd
.
135th St.
55
Rosemount
145th St.
42
42
✪
✪
da
na
Ca ve.
A
Burnsville
ino
Dr
.
11
Inver
Grove
Heights
3
3 132nd St.
140th St.
8
Cliff Rd.
22
Hayes Rd.
42
2
Garden View Dr.
35E
Portland Ave.
35W
Palo
Eagan
3
re
McAnd
77
13
Elrene
Rd.
Courthouse Blvd.
35E
5
k
34
Diffley Rd.
21 31
oc
Minn.
Zoo
e
Northvi w Park Rd.
dd
3
★
Wescott Rd.
18
ra
6
149
15
B
Thomas
Lake Rd.
20 1
55
Yankee Doodle Rd.
160th St.
Blaine Ave.
Rahn Rd.
Deerwood Dr.
3
Barnes Ave.
35E
(2008-09)
Dodd Rd.
District Map
Lexington Ave.
Educating our students to reach their full potential
Elementary Schools
Deerwood
Echo Park
Greenleaf
Highland
Northview
Oak Ridge
Parkview
Pinewood
Red Pine
Rosemount
Shannon Park
Southview
Thomas Lake
Westview
Woodland
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
52
Coates
Lakeville
Empire Township
3
56
Vermillion
Township
Corporate boundary
Interstate
U.S. Hwy.
State Hwy.
County Hwy.
communications/maps/maps-b/w/08-09 District Map.eps
District 196 Graphics/3-13-09
Elementary Schools
9Red Pine
1Deerwood 2Echo Park 10Rosemount
3Greenleaf 11Shannon Park
4Highland 12Southview
5Northview 13Thomas Lake
6Oak Ridge 14Westview
7Parkview 15Woodland
8Pinewood
Independent School District 196
Map also available at http://www.district196.org/District/EducationSchools/Boundary_Search.cfm
Elementary Magnet Schools
16Cedar Park Science, Technology,
Engineering and Math
(STEM) School
17Diamond Path School of
International Studies
18Glacier Hills School of Arts and
Science
Middle Schools
20 Black Hawk
21Dakota Hills
22 Falcon Ridge
23Rosemount
24Scott Highlands
25Valley
High Schools
30 Apple Valley
31Eagan
32Eastview
33Rosemount
34School of Environmental Studies
35 Area Learning Center
Special Education School District Offices
1
40Dakota Ridge
Early
Childhood Learning Center
2
Adult Basic Education Grace Site
3
Rahncliff
Learning Center
1
2010-11 Community Budget Guide
By the
Numbers
8
For eight years in a row, District 196 has been selected to receive the Certificate of Excellence
in Financial Reporting from the Association of School Business Officials (ASBO) International for
excellence in the preparation and issuance of the district’s Comprehensive Annual Financial Reports.
The Certificate of Excellence is the highest recognition of school district financial operations given
by ASBO.
352
District 196 has a total budget of $352 million for the 2010-11
school year and a general fund operating budget of approximately
$299 million. On a per pupil basis, District 196 is an averagespending school district compared to the average of the 48 school
districts in the Twin Cities metro area.
16
90
More than 16 percent of District 196 students received free and/or
reduced-price school meals in 2009-10 based on National School
Lunch Program qualification criteria. That compares to 33 percent
of students in Minnesota last year. Each year, the district’s awardwinning Food and Nutrition Services Department serves more than
3.6 million meals.
Each year more than 90 percent of District 196 graduates indicate
plans to continue their education in college or vocational school.
District 196 students consistently earn scholarships to colleges and
universities throughout the United States, as well as appointments
to the military academies.
1
200
District 196 has exceeded $1 million in energy savings during the
first two years participating in the Schools for Energy Efficiency
(SEE) program, which focuses on low- and no-cost behavior
changes that save energy and energy costs.
District 196 operates approximately 200 school buses, making
it the largest district-owned bus fleet in Minnesota. The district
provides bus transportation to approximately 23,500 of its 27,500
students. Each year, district bus drivers and chaperones travel more
than 2.7 million miles transporting students safely to and from
school.
4
District 196 high school students won state speech championships
in four of 13 categories of competition and brought home onefourth of all medals awarded at the State Speech Tournament in
April 2010.
7
In 2009-10, 10 District 196 seniors were named National Merit
Scholarship finalists (top 1 percent of seniors nationwide) and
another 33 seniors were named National Merit commended
students (top 5 percent) based on their scores on the Preliminary
Scholastic Aptitude Test/National Merit Scholarship Qualifying Test,
which they took as juniors. Students named semifinalists competed
for more than $35 million in college scholarships.
10
Seven District 196 seniors earned National Achievement Awards in
Writing in 2010 from the National Council of Teachers of English.
They represented half of the 16 students in all of Minnesota that
were selected to receive a National Achievement Award in Writing
based on prepared and impromptu writing samples.
574
5,075
41
88
18
In 2010, all 18 District 196 elementary schools became the first
schools in Minnesota to earn Silver Awards in the U.S. Department
of Agriculture’s Healthier US School Challenge. The program
recognizes schools for exemplary efforts in providing students with
access to nutritious foods, physical activity, physical education and
nutrition education.
District 196 high schools offer 24 Advanced Placement (AP) courses
for students taking college preparatory courses. In 2010, the
College Board recognized 574 District 196 high school students for
their performance on AP course exams that they took as juniors
and seniors, including 12 who were named National AP Scholars.
Students can earn college credit by scoring a 3 or higher (on a scale
of 1 to 5) on optional AP exams they can take after completing a
course.
3
Three District 196 students were among the group of only 32
high school juniors statewide to be selected recipients of the
Excellence in Community, Education and Leadership Awards for
2009-10. The ExCEL Awards recognize the top high school juniors
in the state who are active in fine arts and athletic activities, who
demonstrate leadership qualities and who are model citizens in
their community.
During the 2009-10 school year, District 196 students who
participated in the College in the Schools program earned 5,075
University of Minnesota credits valued at more than $1.7 million.
12
Of the nearly 54,000 households in District 196, 41 percent have
preschool and/or school-aged children living in them and 26
percent of the district’s 150,000 residents are under age 18.
Twelve of the top 100 inventions selected for display at the 2010
metro What If? Young Inventors Fair were created by District 196
elementary students. Two of those inventions earned special
awards at the metro fair.
Nearly nine of 10 school-aged children who live in District 196
attend District 196 schools. The district’s 88 percent “capture rate” of
school-aged children living within the district is considered among
the highest in the state.
Independent School District 196
23
Students of color represented more than 23 percent of enrollment
in District 196 schools in 2009-10, compared to 24 percent of
students statewide last year. The district’s percentage of students of
color has nearly doubled in the last 10 years.
2
2010-11 Community Budget Guide
Our Students
District 196 has an increasingly diverse population of students with a variety of needs. It is the
district’s mission to educate all of our students to reach their full potential. Numbers below are
based on the district’s October 1, 2010 Official Enrollment Report.
Free and Reduced-Price School Meals
Total Students: 27,454 (10-1-10)
• Fourth largest public school district in Minnesota
• Early Childhood Special Education: 406 (1.5% of students)
• Grades K - 5: 11,766 (42.9% of students)
• Grades 6 - 8: 6,148 (22.4% of students)
Ethnicity
• Grades 9 - 12: 9,134 (33.2% of students)
Student
• 20.2% of District 196 students qualify to receive free and/or
reduced-price school meals compared to 35.5% of students
statewide
5-Year Enrollment History
5-Year Enrollment History
Student Ethnicity
American
Indian
0.8%
30,000
28,040
27,873
27,683
27,447
27,454
28,000
Asian
8.2%
26,000
Hispanic
6.1%
24,000
22,000
20,000
2006-07
Black
9.8%
2009-10
2010-11
5-Year Enrollment Projections
5-Year Enrollment Projections
English Language Learners (ELL): 1,350
2008-09
District 196 enrollment has declined gradually, less than
1% per year, since the 2003-04 school year.
White
75.2%
2007-08
30,000
• 4.9% of all students, compared to a 2010 Minnesota average
of 7.3%
• More than 60 languages spoken by families living in the
district
27,430
27,313
27,245
27,193
27,181
28,000
26,000
24,000
Special Education: 4,209
22,000
• 15.3% of all students qualify to receive special education
services, compared to a 2010 Minnesota average of 14.6%
20,000
2011-12
Gifted and Talented: 2,360
2012-13
2013-14
2014-15
2015-16
District 196 enrollment is projected to remain stable over the
next five years, declining less than 1% per year.
• 8.6% of all students qualify to participate in the district’s
Gifted and Talented Program
Federal Title I Program
• Ten District 196 elementary schools receive federal Title I
funds to expand and improve educational programs to meet
the needs of educationally disadvantaged children
Independent School District 196
3
2010-11 Community Budget Guide
Achievement
District 196 students have a tradition of outstanding achievement both in and out of the classroom. They win
a large number of state and national awards in a variety of curricular and cocurricular competitions, and earn
scholarships to colleges and universities throughout the country, as well as appointments to United States
military academies.
District 196 students consistently score well above average on state and national assessments and graduate at a
high rate (see below).
The Minnesota Comprehensive Assessments, Series II (MCA-IIs) are given annually to all students statewide in grades 3-8 (reading and math),
grade 10 (reading) and grade 11 (math). The MCA-IIs are designed to measure district and student progress on teaching and learning the
Minnesota Academic Standards which are required for graduation. Students who meet or exceed the standards are considered to be “proficient”
in the subject areas.
2009-10 MCA-II Math - Percentage of Students Proficient or Better
Grade
District 196
Minnesota
Difference
3
90.3%
82.8%
+7.5%
4
86.8%
77.0%
+9.8%
5
81.1%
68.6%
+12.5%
6
77.1%
69.0%
+8.1%
7
69.9%
64.4%
+5.5%
8
63.2%
58.6%
+4.6%
11
55.7%
43.3%
+12.5%
2009-10 MCA-II Reading - Percentage of Students Proficient or Better
Grade
District 196
Minnesota
Difference
3
83.2%
76.3%
+6.9%
4
81.0%
72.5%
+8.4%
5
83.8%
76.4%
+7.4%
6
77.7%
71.6%
+6.1%
7
74.3%
66.1%
+8.2%
8
78.1%
68.1%
+10.0%
10
85.2%
75.3%
+9.8%
District 196 high school students in the class of 2010 scored well above state and national composite scores on the American College Test (ACT)
entrance exam. The ACT average composite score for the district’s class of 2010 was 24.0, slightly higher than the previous year. The district
average was 1.1 points higher than the Minnesota average of 22.9, which was highest in the nation among states where more than half of all
college-bound students took the test.
2009 ACT Average Composite Scores
School Year Ending District 196
State
National
2010
24.0
22.9*
21.0
2009
23.9
22.7
21.1
2008
23.8
22.6
21.1
2007
23.8
22.5
21.2
2006
23.3
22.3
21.1
2005
23.4
22.3
20.9
2004
23.5
22.2
20.9
* Highest average score nationally among states where more than
half of all seniors took the ACT in 2009.
High School Graduation Rates
District 196
Minnesota
Independent School District 196
2003-04
94.0%
89.0%
2004-05
95.7%
90.1%
2005-06
94.6%
90.8%
4
2006-07
94.5%
91.2%
2007-08
95.3%
91.7%
2008-09
95.3%
91.8%
2010-11 Community Budget Guide
Our School Board
and Staff
The School Board is the governing body of the district, responsible for developing policy to
ensure the proper care, management and control of district affairs, and supporting the mission
of educating our students to reach their full potential. The board approves staff hiring, sets the
annual local school levy, approves expenditures and educational
programs (curriculum), and otherwise ensures that proper
facilities and equipment are available to support teaching and
learning in the district.
The seven School Board members are elected at large in oddnumbered years and serve four-year terms. The board typically
holds regular meetings on the second and fourth Monday of
each month, as well as workshops, committee meetings and
public hearings, as needed. The public is invited to attend board
meetings and may address items on the agenda and during the
open forum and special communication portions of the meeting.
Pictured in the front row left to right are: School Board members
Mike Roseen, Kevin Sampers and Bob Schutte; (back row) School
Board members Art Coulson, Rob Duchscher, Jackie Magnuson and
Joel Albright, and Superintendent Jane K. Berenz.
Total Employees by Classification
2,500
2,100
2,000
1,500
1,035
1,000
500
0
54
Licensed Staff
Classified Staff
School
Administrators
221
34
District-Level
Administrators
Bus Drivers/
Chaperones/
Mechanics
179
Food & Nutrition
Workers
The graph above highlights the number of staff that are employed by the school district. The majority of our employees
are teachers (licensed staff ) and classified (non-licensed) staff who provide support to the classroom.
5
The graph above
highlights
areCommunity Budget Guide
Independent
School
District the
196number of staff that are employed by the school district. The majority of our employees
2010-11
teachers (licensed staff) and classified (non-licensed) staff who provide support to the classroom.
Our Goals and
Initiatives
The School Board approved district goals for 2010-11 in the areas of teaching and learning,
communication, budget and finance, and school climate and community. These goals, which are
outlined below, support the district’s beliefs and mission of educating our students to reach their full
potential.
I.Teaching and Learning
Raise the achievement of all students and reduce the racial
predictability of student achievement by improving the quality of
the student day with curriculum and instructional practices that are
aligned and up to date, and assessments that guide instruction.
Curriculum
• Continue to implement the K-12 Curriculum, Instruction and
Assessment Committee’s action plan to identify and implement
essential learnings in all content areas that are clearly identified,
aligned, viable, relevant, rigorous and understood by staff,
students and parents.
• Continue the curriculum review process that includes:
o Completing review of the science curriculum (K-12);
o Providing professional development for the
implementation of the new math curriculum in grades 3-8;
o Completing the design phase of the review cycle for
performing arts (grades 6-12), and
o Continuing to develop the magnet K-12 strand in
identified middle schools and high schools for Mandarin
Chinese language and Science, Technology, Engineering,
and Math (STEM) initiatives.
• Foster the culture and conditions necessary to provide an
equitable learning environment for all students.
• Increase capacity at Dakota Ridge School for students who
require Level IV programming.
Middle School Programs
• Complete the review of the current middle school curricular
program and make recommendations for change to the School
Board.
II.Communication
Foster an engaged, trusting and supportive school community with
timely and transparent communication, and opportunities for citizen
involvement.
• Begin using social media to broaden district communication
with parents and other district stakeholders.
• Continue current methods, frequency and consistency of
communication to inform and engage various stakeholders
about district decisions and engage them in the process.
• Monitor implementation of the advertising regulation as it
relates to website and facility advertising.
III.Budget and Finance
Maintain the financial health of the district without compromising
our mission or beliefs.
Instruction
• Increase the understanding of culturally-responsive instruction
and the use of related practices in all schools.
• Continue development of a Response-to-Intervention pyramid
model that identifies the academic needs of students and
provides assistance before they may require special education
services.
Assessments
• Continue to implement the K-12 Curriculum, Instruction and
Assessment Committee’s action plan to support learning for
all students with a balanced assessment program that guides
instruction.
• Develop a systematic approach for program evaluation.
• Increase proficiency scores on the Minnesota Comprehensive
Assessments by 4 percent in reading, 5 percent in math and 4
percent in science for all grades tested in 2010-11.
• Update the district’s five-year financial plan with assistance from
the citizen-led Budget Advisory Council to limit expenditure
growth parameters.
• Broadly communicate information about district finances in a
timely and understandable manner.
• Develop and implement a process that engages staff and
community members in budget adjustment decisions which
may be needed as a result of reduced state funding for
education.
• Improve the special education budget through further
efficiencies in staffing and increased revenue.
IV.School Climate and Community
Ensure a safe and welcoming environment for all students, staff and
visitors to our schools, and continue to plan for the changing needs of
our learning community.
K-12 Instructional Leadership
• Assess the leadership strengths of instructional leaders and
identify areas for growth across the district, and provide
professional development opportunities that are aligned with
the K-12 Curriculum, Instruction and Assessment Committee’s
goals.
• Maintain school safety through continuing review and practice
of emergency-response plans.
• Complete a comprehensive evaluation of the district’s 2008-11
Integration and Educational Equity Plan and develop a new
three-year plan to present for School Board and state approval.
V.Community Education
Provide quality lifelong learning opportunities for all residents.
Special Education
• Increase proficiency scores on the Minnesota Comprehensive
Assessments among students with disabilities.
• Ensure that students with disabilities participate in the
appropriate statewide assessments.
Independent School District 196
6
• Provide Community Education programs that are more inclusive
of people of color.
• Design intergenerational service programs through use of
volunteers.
2010-11 Community Budget Guide
Our Budget
The preliminary budget adopted by the School Board each spring is the official authorization
for expenditures for the upcoming school year, which begins July 1 each year. This budget plan
guides staff in how funds are spent toward instructional programs for students. The budget is
initially put together by the superintendent and administration with input from the district’s citizen-led Budget Advisory
Council and in accordance with School Board-approved budget and staffing guidelines. The School Board Audit and Finance
Expenditure
Budget
- All Funds
Committee reviews the proposed
budget.
If necessary,
revisions are incorporated into the proposed budget for School Board
of The
All Funds
$352,087,638
review.
School=Board
is required by state law to adopt the preliminary budget by June 30 each year.
2010-11 Expenditure Budget - All Funds
Building Construction Fund
$8,037,235
2.28%
Debt Service Fund
$19,834,474
5.63%
Agency Fund
$157,602
0.04%
Internal Service Fund
$3,474,978
0.99%
Expendable Trust Fund
$1,000
0.00%
Community Service Fund
$9,144,382
2.60%
Food Service Fund
$12,027,483
3.42%
General Fund
$299,410,484
85.04%
Total of All Funds = $352,087,638
School district budgeting is a continuous five-step process
STAFF:DO:DOSHARED:STAFF:Barb
NelsonBudget
Community
Budget prepares
Guide:FY2011
The school district budget cycle is a continuous
five-step process
3)
FinalGraphics:2010-11
Budget – Each Final
fall, the
Finance
Department
a Final Budge
that is mandated by state law. Each step outlined below requires
final budget that includes actual October 1 enrollment and any Data.xlsEx
School Board approval and is open for public inspection and
changes in law that affect education finance. The School Board
comment. Since the process spans multiple school and calendar
approves the final budget in December or January.
years, the district can be in multiple phases of the process at any
given time.
4) Budget Adjustments – Each spring, the School Board approves
budget adjustments to account primarily for grant dollars the
1) Property Tax Levy – The budget process begins with
district may have received during the year. These adjustments
submission of estimated property tax levy information to the
allow for accurate funding for programs and provide the most
Minnesota Department of Education (MDE) by mid July. The
accurate basis for developing the preliminary budget for the
MDE sets the maximum amount each district may levy based on
next fiscal year.
current legislation. The School Board certifies the levy before the
end of the calendar year.
5) Annual Financial Report and Audit – The final step in the
budgeting process is closing the books and preparing financial
2) Preliminary Budget – The School Board must approve a
statements for the year. During this step the district undergoes
preliminary budget before the start of the school year on July 1.
an independent audit as required by law. The School Board
This process includes completion of enrollment projections and
typically reviews the audited financial report in October or
five-year budget forecast, development of staffing guidelines
November.
and determination of revenue and expenditure assumptions.
Independent School District 196
7
2010-11 Community Budget Guide
Budget Funds
General Fund
Community Service Fund
2010-11 budgeted amount: $299,410,484 (85.04%)
The general fund is divided into five separate accounts. They are:
2010-11 budgeted amount: $9,144,382 (2.60%)
This fund is comprised of five components, each with its own fund
balance. The five components are community service, community
education, early childhood family education, school readiness and
adult basic education.
General Account
2010-11 budgeted amount: $207,277,898 (69.23%)
This is our main operating budget. This account pays for the
instructional programs, daily operations of our schools and
general functions of the district. More in-depth information
on this account is provided in the following pages of this
publication.
Building Construction Fund
2010-11 budgeted amount: $8,037,235 (2.28%)
When voters approve a building construction or facilities renovation
bond, the district sells bonds in order to pay for the work. This is the
fund that receives the money from the sale of the bonds and pays
for the land purchases, construction of new schools, renovations of
existing schools and other costs directly associated with the voterapproved bond. This fund is also used to record all activities in the
state Alternative Facilities Program.
Special Education Account
2010-11 budgeted amount: $57,437,181 (19.18%)
This account is used to record all financial activities associated
with providing special education services to students with
special needs.
Debt Service Funds
Quality Compensation Account
2010-11 budgeted amount: $19,834,474 (5.63%)
When the district sells bonds to finance voter-approved construction
of new facilities or major renovation of existing facilities, the district
also receives authority to levy a direct general tax upon the property
of the district for the repayment of principal and interest on the bonds
as due.
2010-11 budgeted amount: $7,334,631 (2.45%)
The Quality Compensation for Teachers (Q Comp) Program was
approved by the Minnesota Legislature in 2005. This program
is designed to advance the teaching profession by providing
structured professional development and evaluation, and an
alternative pay schedule that compensates teachers based on
performance, not just seniority. The district was first approved
to participate in this program in 2007-08. The district uses this
account to track revenues and expenditures associated with
providing additional compensation to licensed teachers and
nurses.
Expendable Trust Fund
2010-11 budgeted amount: $1,000 (0.00%)
This fund is used to record revenues and expenditures for trust
agreements where the School Board has accepted the responsibility to
serve as trustee. The property in the trust agreement typically comes
to the district by gift. For example, a community member may create a
scholarship trust to be awarded to an outstanding student every year.
Pupil Transportation Account
2010-11 budgeted amount: $16,834,653 (5.62%)
This account is used to record and report all pupil transportation
activities including transportation of students with special
needs and students who attend non-public schools.
Agency Fund
2010-11 budgeted amount: $157,602 (0.04%)
This fund is used to account for assets where the district has a formal
agency agreement with other governmental units, employees,
students or others. The district maintains two agency funds to account
for activities related to a continuing education program (District
Graduate Credit Program) for district licensed staff and receipts
and disbursements related to the Local Collaborative Study (LCTS)
managed by the district’s community education department. The
agency fund budget reflects activities related to LCTS; the district does
not budget for the District Graduate Credit Program.
Capital Expenditure Account
2010-11 budgeted amount: $10,526,121 (3.52%)
This account is used to record all financial activities related to
major building maintenance projects, capital equipment and
technology equipment purchases, instructional facilities lease
payments, curriculum and media resource materials.
Food Service Fund
2010-11 budgeted amount: $12,027,483 (3.42%)
This fund is used to record financial activities of the district’s food
service program. Food service includes activities for the purpose
of preparation and service of milk, meals, and snacks in connection
with school and community service activities.
Independent School District 196
Internal Service Fund
2010-11 budgeted amount: $3,474,978 (0.99%)
This fund is used to account for the financing of goods or services
provided by one department to another within the school district. The
district maintains two separate accounts within the internal service
fund for post-employment health and severance benefits.
8
2010-11 Community Budget Guide
General
Fund
The majority of general fund expenditures are for student instruction and support services.
The general fund is the district’s main operating budget and is the fund over which our School
Board has the most discretion.
The 2010-11 general fund budget was developed to support the
district’s mission to educate our students to reach their full potential
and beliefs to set and maintain high academic standards; meet the
needs of all learners; prepare students to be contributing members
of a diverse society; promote lifelong learning; provide a safe,
respectful and positive learning environment; work in partnership
with families and the community, and manage our resources.
• District Support Services: $10,273,909 (3.43%)
This includes expenses for services provided centrally by
the district, such as human resources, business services,
communication, purchasing, mail processing, technology support
and legal services.
• Alternative Facilities Permanent Transfer: $7,223,623 (2.41%)
This transfer is due to a change in how the district is required
• Student Instruction: $211,600,6612010-11
(70.67%) General Fund Expenditures
to report revenues from the Alternative Facilities Program levy.
Total General Fund = $299,410,484
All costs associated with the teaching of students,
Beginning in spring 2008, districts were instructed to report the
Alternative Facilities Program levy as revenue in the general fund
and then transfer that revenue to the building construction fund.
This transfer is recorded in the general fund as an expenditure.
Expenditures funded by the Alternative Facilities Program levy are
recorded in the building construction fund.
the interaction between teachers and students in the
classroom and co-curricular activities at the kindergarten,
elementary and secondary levels. It also includes services
for alternative education, special education, bilingual and
other compensatory instructional
programs.
2010-11 General Fund Expenditures
• Student Support Services:
$44,154,223 (14.75%)
This includes all costs
associated with operating
a school, including student
Student Support
transportation, school office,
Services
assessment and testing,
$44,154,223
guidance, counseling, nursing
services and instructional
14.75%
administration. Instructional
administration includes the
directors of elementary and
secondary education, and
teaching and learning. It also
includes the costs of their
immediate offices, including
11 Final Budgetthose
- General
Fund Expenditures
individuals
in direct
Amount % of Total
support of the administrator.
ration
$801,074
upport Services
• Sites and Buildings: $10,273,909
ent Transfer
$25,356,994 (8.47%) $7,223,623
d Buildings
$25,356,994
This includes all costs$211,600,661
for
nstruction
the acquisition, operation,
Support Services
$44,154,223
$299,410,484
maintenance, repair and
Administration
$801,074
0.27%
Sites & Buildings
$25,356,994
8.47%
For Page 9
Student Instruction
$211,600,661
70.67%
0.27%
3.43%
2.41%
8.47%
70.67%
14.75%
100.00%
Total General Fund = $299,410,484
remodeling of all facilities and
syj, 11-24-2010
grounds of theok,
school
district. It also includes salary and
benefits of our building chiefs, custodial staff, groundskeepers
and maintenance specialists, and utilities.
Independent School District 196
District Support
Services
Alternative Facilities
$10,273,909
Permanent Transfer
3.43%
$7,223,623
2.41%
• Administration: $801,074 (0.27%)
This includes the costs for general district administration.
General district administration includes the School Board and the
superintendent.
9
2010-11 Community Budget Guide
O:DOSHARED:STAFF:Barb Nelson- Graphics:2010-11 Final Budget Community Budget Guide:FY2011 Final Budget Gen Fund 5 Year Data.xlsGen Fd Exp Total
General Fund
by Program
Elementary Instruction
Middle and High School Instruction
Student Instruction
$211,600,661
70.67%
Cocurricular and Extra Curricular Activities
6,039,124
Gifted & Talented Program
2,630,910
English Language Learners
3,748,355
Title Programs
1,765,919
Career and Technical Programs
Special Education
Student Support Services
$44,154,223
14.75%
Library/Media Center
4,188,012
Elementary School Administration
5,351,506
Middle School Administration
3,332,975
High School Administration
3,157,552
Instructional Administration
4,075,027
Curriculum Development
1,853,153
Guidance and Counseling Services
2,603,587
Health Services
1,893,413
Other Student Support (Attendance & Social Work Services)
1,312,128
3,736,729
Student Transportation
Capital Expenditures
Health and Safety
935,450
Operations and Maintenance
Property and Other Insurance
Business Services - Purchasing and Receiving
Human Resources
Administration
$801,074
0.27%
781,771
1,980,245
453,415
Graphics & Mail Processing
307,840
Census/Student Information
307,152
Communication
475,445
430,348
Technology Support
3,281,742
Alternative Facilities
7,223,623
Office of Superintendent
564,656
School Board
236,418
TOTAL GENERAL FUND
Independent School District 196
18,406,222
3,037,722
Legal Services
Permanent Transfer
$7,223,623
2.41%
16,838,153
5,233,551
Business Services - Finance
District Support Services
$10,273,909
3.43%
3,726,270
57,435,153
Staff Development
Sites and Buildings
$25,356,994
8.47%
55,328,752
76,738,166
$299,410,484
10
2010-11 Community Budget Guide
General Fund
by Category
The categories of general fund expenditure are salaries, benefits, purchased services, supplies
and materials, capital and other expenditures. As shown in the graph below, nearly 83% of the
general fund budget pays for people (salaries and benefits), and the majority of those people
are teachers and instructional staff who work with students in the classroom.
• Salaries: $189,448,637 (63.27%)
Includes salaries for district administrators, principals,
teachers, secretarial and clerical employees, building chiefs,
custodians, transportation, food service and other staff.
• Supplies and Materials: $10,047,878 (3.36%)
Includes general supplies such as copier paper, instructional
supplies for classrooms, textbooks and workbooks,
standardized tests and media resources.
• Benefits: $58,931,985 (19.68%)
Includes the district’s contribution for employee retirement
(FICA/Medicare, TRA and PERA); health, dental and life
insurance premiums, and tax-shelter annuities for eligible
employees.
• C
apital Expenditures: $7,682,068 (2.57%)
Includes building repairs and site improvements, technology
equipment such as computers for classrooms, printers,
copiers, fax machines and school buses.
• Purchased Services: $24,502,666 (8.18%)
Includes utilities, legal services, contracted work and other
2010-11
Fund from
Expenditures
services
thatGeneral
must be purchased
outside sources.by Category
• Other: $8,797,250 (2.94%)
Includes principal and interest payments for outstanding
bonded debts. It also includes miscellaneous expenditures
that are not categorized elsewhere such as membership dues
for professional organizations.
Total General Fund = $299,410,484
2010-11 General Fund Expenditures by Category
Supplies & Materials
$10,047,878
3.36%
Purchased Services
$24,502,666
8.18%
- General Fund Expenditures by Category
s
Capital Expenditures
$7,682,068
2.57%
$189,448,637
$58,931,985
$24,502,666
$10,047,878
$7,682,068
$8,797,250
$299,410,484
63.27%
19.68%
8.18% Benefits
3.36%
$58,931,985
2.57%
2.94% 19.68%
For Page 11
Salaries
$189,448,637
63.27%
100.00%
Total General Fund = $299,410,484
Independent School District 196
Other
$8,797,250
2.94%
11
2010-11 Community Budget Guide
ED:STAFF:Barb Nelson- Graphics:2010-11 Final Budget Community Budget Guide:FY2011 Final Budget Gen Fund 5 Year Data.xlsFY2011 Gen Fd Exp by Category
General Fund
History
The general fund is the district’s main operating fund. The graph below shows that expenditures
for student instruction and student support services have increased over the past five years,
mainly as a result of increased personnel costs, implementation of integration programs and
elementary magnet schools, and other instructional programs such as striving readers and Advancement Via
Individual Determination (AVID). Expenditures for district support services and administration experienced
small increases over the past five years, consistent with the district’s goal to focus resources on classroom
instruction for students.
Administration
%
District Support
Services
%
Sites and
Buildings
%
Student
Instruction
%
Student Support
Services
Five-Year Overview
Five-Year
Overview
797,765
0.32%
6,986,387
2.82%
21,705,980
8.77%
185,313,953
74.89%
454,921
0.18%
7,570,746
2.94%
21,723,961
8.44%
193,557,514
75.21%
250,000,000 0.24%
682,132
8,012,338
2.87%
23,450,023
8.39%
203,864,255
72.97%
1,039,447
0.32%
8,517,040
2.61%
27,749,899
8.51%
233,062,910
71.43%
713,456
0.24%
8,337,360
2.86%
24,672,059
8.46%
211,092,274
72.36%
801,074
0.27%
10,273,909
3.43%
25,356,994
8.47%
211,600,661
70.67%
fund expenditure 200,000,000
includes net bond proceeds of $37.1 million from the January 2009 sale of general obligation taxable OPEB bond.
rt this sale in the district's operating fund prior to transfer to the internal service fund-OPEB revocable trust.
32,648,086
34,033,547
36,609,176
49,724,889
41,868,374
44,154,223
The district is
%
13.19%
13.23%
13.10%
15.24%
14.35%
14.75%
Alternative
Facilities
Permanent
Transfer
0
0
6,766,236
6,176,945
5,056,267
7,223,623
%
0
0
2
1
1
2
forAdministration
Page 12
150,000,000
District Support Servic
100,000,000
Sites and Buildings
Student Instruction
Student Support Servi
50,000,000
Alternative Facilities
FY 2006-07 Actual
Fiscal
Year
Admin.
% of
General
Fund
FY 2007-08 Actual
District
Support
Services
% of
General
Fund
FY 2008-09 Actual
Sites and
Buildings
% of
General
Fund
FY 2009-10 Actual
Student
Instruction
% of
General
Fund
FY 2010-11 Final
Budget
Student
Support
Services
% of
General
Fund
Alternative
Facilities
Permanent
Transfer
% of
General
Fund
Total
2006-07
$ 454,921
0.18%
$ 7,570,746
2.94%
$ 21,723,961
8.44%
$ 193,557,514
75.21%
$ 34,033,547
13.23%
$0
0.00% $ 257,340,689
2007-08
$ 682,132
0.24%
$ 8,012,338
2.87%
$ 23,450,023
8.39%
$ 203,864,255
72.97%
$ 36,609,176
13.10%
$ 6,766,236
2.42% $ 279,384,160
2008-09*
$ 1,039,447
0.32%
$ 8,517,040
2.61%
$ 27,749,899
8.51%
$ 233,062,910
71.43%
$ 49,724,889
15.24%
$ 6,176,945
1.89% $ 326,271,131
2009-10
$ 713,456
0.24%
$ 8,337,360
2.86%
$ 24,672,059
8.46%
$ 211,092,274
72.36%
$ 41,868,374
14.35%
$ 5,056,267
1.73% $ 291,739,790
2010-11
Budgeted
$ 801,074
0.27%
$ 10,273,909
3.43%
$ 25,356,994
8.47%
$ 211,600,661
70.67%
$ 44,154,223
14.75%
$ 7,223,623
2.41% $ 299,410,484
* 2008-09 actual general fund expenditure includes net bond proceeds of $37.1 million from the January 2009 sale of general obligation taxable
OPEB bond. The district is required to initially report this sale in the district’s operating fund prior to transfer to the internal service fund-OPEB
revocable trust.
TAFF:Barb Nelson- Graphics:2010-11 budget:2010-11 Final Budget Community Budget Guide:FY2011 Final Budget Gen Fund 5 Year Data.xlsGen Fd 5-Year Exp Overview
Independent School District 196
12
2010-11 Community Budget Guide
Our Revenue
Sources
The district receives revenue on a per pupil basis from state aids and credits, property taxes,
1 General federal
Fund Revenue
aids and other sources. State aids and property taxes make up more than 92% of total
Total = $291,229,884
district revenues, while federal aids and other sources account for less than 8% of revenues, as
shown in the graph below.
2010-11 General Fund Revenue
Federal Aids
$12,375,555
4.25%
Other
$9,539,671
3.28%
Property Taxes
$57,787,772
19.84%
State Aids & Credits
$211,526,886
72.63%
Total Revenues = $291,229,884
STAFF:DO:DOSHARED:STAFF:Barb Nelson- Graphics:2010-11 Final Budget Community Budget Guide:FY2011 Final Budget Gen Fund 5 Y
Data.xlsFY2011 Gen Fd Rev by SRC
• State Aids and Credits: $211,526,886 (72.63%)
• Property Taxes: $57,787,772 (19.84%)
These include per pupil basic general education aid; special
education regular and excess cost aid; Basic Skills aid, including
compensatory education aid and English Language Learners
aid; operating capital state aid for equipment and facilities
maintenance, and aid for gifted and talented education. The
Minnesota Legislature determines the level of funding provided
by the state. Over the past five years, the percentage of revenues
received from the state has decreased from 84% in 2003-04 to
72.63% projected for 2010-11.
These are local taxes the district collects from property owners.
The Minnesota Legislature determines the maximum amount
the district can levy each year. The district also has authority to
seek additional property taxes (up to a maximum amount per
pupil established by the Legislature) to support special programs
or basic operations through a voter-approved levy referendum.
In 2005, District 196 voters approved three separate levy
referendum questions to provide the district a combined $1,042
per pupil each year through 2015. As the percentage of state aid
has decreased over the past five years, the percentage
of revenues from local property taxes has increased from
10.9% in 2003-04 to 19.84% projected for 2010-11. • Federal Aids: $12,375,555 (4.25%)
These include federal grants for Title programs such as Title I,
which focuses on improving achievement of disadvantaged
students, and aids to support special education services for
students with special needs. It also includes revenues from a
three-year federal grant to support self-sustained operation of
the district’s three elementary magnet schools.
Independent School District 196
• Other: $9,539,671 (3.28%)
These revenues include miscellaneous School Board-approved
fees for things such as participation in cocurricular activities
and student parking, and admission to athletic and fine arts
performances. It also includes interest income from the district’s
short-term investments and gifts to the district.
13
2010-11 Community Budget Guide
Property Taxes
School district property tax levies are limited by state law. The Minnesota Department of
Education computes the levy limitation for each school district based on current legislation and
formulas. The school district then certifies the levy to the county auditor, the county sends out tax
statements to individual property owners, collects the taxes and makes payments to the school district.
Property taxes are determined by the taxable market value of
the property (determined by the county assessors), class rate
percentages set in law for each category of property (such as
residential homestead, residential non-homestead, apartments,
etc.) and state paid property tax aids and credits. These state paid
property tax aids and credits reduce the actual amount of tax paid
by property owners.
• Levies resulting from School Board decisions – Levy limitations
are calculated by the Minnesota Department of Education
based on existing legislation and formulas. The School Board
can approve levy amounts up to but not exceeding the limits
established by the state. Examples include the safe schools
levy, alternative facilities levy, health and safety levy, etc.
For 2010-11, the voter-determined levies for the district’s general
fund total $34.7 million before state aids and credits; levies based
on School Board decisions total $23.9 million before state aids and
credits.
The two types of property tax levies are:
• Voter-determined levies – These include building bond and
operating levy referendum votes.
The chart below shows the average home value for the district and
the corresponding school tax from calendar year 2001 to calendar
year 2010.
School Taxes Payable on Average Value Home
Independent School District 196
14
2010-11 Community Budget Guide
Budget FAQs and
Contact
Info
Below are answers to a few commonly asked questions regarding district budget and finances.
What is the district’s average spending per student
for instruction and how is it calculated?
Why does the district need a fund balance reserve
and what is it used for?
While there is no universally agreed upon definition of what should
be included in “instructional” spending, a reasonable approach is
to divide the total general fund (operating) budget by the average
daily membership in the district, which is close to but not the same
as the total number of students in the district.
The fund balance is similar to a savings account; a rainy day reserve
that can be used to cover unforeseen costs that could not be
planned for when the budget was developed. Examples include
proration or delay of state aid to the district, a major equipment
failure or significant increase in energy prices. School Board
policy requires the district to maintain a minimum fund balance
equivalent to at least 5 percent of general fund expenditures for
the year.
$299,410,484 2010-11 general fund budget
(/)
27,118Divided by average daily membership
------------------------------------------------------------------------------------- (=)
$11,040Equals average spending per student
Does the district consider budget suggestions?
What is an ending fund balance?
Yes. The district invites residents and employees to submit
suggestions on ways to reduce costs and increase revenues in the
district’s budget. Budget reduction suggestion forms are available
at all district schools and offices, at regularly scheduled School
Board meetings and at www.district196.org/District/Departments/
Finance. Suggestions should be addressed to the Director of
Finance and Operations, District Office, 3455 153rd Street West,
Rosemount, MN 55068. All submitted suggestions are reviewed by
members of the Budget Advisory Council.
An ending fund balance is money remaining at the end of the
school year. There are three main factors that impact the ending
funding balance positively and negatively:
1.Schools and departments under spend their budgets.
According to district practice, budgeted funds that are under
spent by a school are carried over to that school’s budget for
next year, while budgeted funds that are under spent by a
department are not carried over to that department’s budget
for next year.
More Information
2. A
id payments from the state may be less than anticipated
based on economic conditions. The majority of district
revenues come from the state (72.63% in 2010-11). If the state
experiences a revenue shortfall during the year, funding to
school districts may be prorated, which results in a loss of
revenues to the districts.
If you have questions about the school district budget, contact:
• Director of Finance and Operations Jeff Solomon at jeff.
solomon@district196.org <mailto:jeff.solomon@district196.
org> or 651-423-7713, or
• Coordinator of Finance Stella Johnson at stella.johnson@
district196.org <mailto:stella.johnson@district196.org> or
651-423-7748.
3.Budget assumptions may have changed. Two of the biggest
assumptions used to build the school district’s budget are
the amount of state funding the district will receive and total
student enrollment, as districts are funded based on the
number of students enrolled. The district’s preliminary budget
must be developed by the administration and approved by the
School Board before July 1 each year. Official enrollment for the
year is not determined until October 1 each year and in funding
years (every other year) the state does not determine education
funding levels until the legislative session concludes in the
spring.
Independent School District 196
Budget information for the current 2010-11 school year and
previous ten school years is available on the district website
at www.district196.org/District/Departments/Finance <http://
www.district196.org/District/Departments/Finance> . The
site includes information about the annual budget process
and timelines, an introduction to school finance and printable
capital expenditure budgets, preliminary budgets, final
budgets and year-end audit reports dating back to the 19992000 school year.
15
2010-11 Community Budget Guide
2010-11 Final Budget
Fiscal Year Ending June 30, 2011
Independent School District 196
Rosemount-Apple Valley-Eagan Public Schools
Independent School Distict 196
Rosemount, MN
TABLE OF CONTENTS
A BUDGET GUIDE FOR OUR COMMUNITY - 2010-11
SCHOOL BOARD AND ADMINISTRATION………………………………………………
1
2010-11 BUDGET MESSAGE…………………………………………………………… 3
SUMMARY INFORMATION
Projected Revenues, Expenditures, and Fund Balance by Fund…………………
21
Summary of Revenues by Source Category and Fund……………………………22
Revenue by Source Category - Charts………………………………………………
25
Summary of Expenditures by Object Category and Fund…………………………
26
Expenditure by Object Category - Charts………………………………………… 28
REVENUE BUDGET SCHEDULES
General Fund, General Account…………………………………………………… 29
General Fund, Magnet Program…………………………………………………… 29
General Fund, Special Education Account…………………………………………30
General Fund, Quality Compensation Account……………………………………30
General Fund, Pupil Transportation Account………………………………………30
General Fund, Capital Expenditure Account………………………………………30
Food Service Fund……………………………………………………………………31
Community Service Fund……………………………………………………………31
Alternative Facilities-Levy Account …………………………………………………32
2004 Facilities Referendum account……………………………………………… 32
Debt Service Fund - Regular…………………………………………………………32
Expendable Trust - Scholarship Funds…………………………………………… 32
Trust Fund - Employees Flexible Spending Plan………………………………… 32
Agency Fund (District Graduate Credit)……………………………………………32
Agency Fund (LCTS)…………………………………………………………………32
Internal Service Fund - Severance Pay…………..…………………………………33
Internal Service Fund - OPEB Revocable Trust……………………………………33
Debt Service Fund - OPEB Bonds………………………………………………… 33
EXPENDITURE BUDGET SCHEDULES
General Fund, General Account…………………………………………………… 35
General Fund, Magnet Program…………………………………………………… 37
General Fund, Special Education Account…………………………………………38
General Fund, Quality Compensation Account……………………………………39
General Fund, Pupil Transportation Account………………………………………40
General Fund, Capital Expenditure Account………………………………………42
Food Service Fund……………………………………………………………………43
Community Service Fund……………………………………………………………44
Alternative Facilities-Levy Account …………………………………………………45
2004 Facilities Referendum Account……………………………………………… 45
Debt Service Fund - Regular…………………………………………………………46
Independent School District 196
Rosemount-Apple Valley-Eagan Public Schools
Expendable Trust - Scholarship Funds…………………………………………… 46
Trust Fund - Employee Flexible Spending Plan……………………………………46
Agency Fund (District Graduate Credit)……………………………………………46
Agency Fund (LCTS)…………………………………………………………………46
Internal Service Fund - Severance Pay…………..…………………………………47
Internal Service Fund - OPEB Revocable Trust……………………………………47
Debt Service Fund - OPEB………………………………………………………… 47
ADDITIONAL INFORMATION
2010-11 Operating Funds Budget Timetable - Preliminary Budget…………...…49
Student Enrollment - Actual or Projected October 1 Student Counts……………50
Students - Average Daily Membership………………………………………………
51
Special Education Unduplicated Child Count………………………………………52
Employee Head Counts………………………………………………………………53
2010-11 Preliminary Budget School Staffing Allocation Table……………………54
2010-11 Preliminary Budget Special Education Staffing Allocation Table………55
2010-11 Preliminary Budget Special Education Program Support and Student
Support Assistant Allocation………………………………………………………56
General Fund Actual or Projected Fund Balance History …………………………
57
2010-11 Final Budget General Fund Expenditure by Program with
Object Series Totals…………………………………………………………………
58
GLOSSARY
Revenue Codes……………………………………………………………………… 59
Expenditure Codes……………………………………………………………………64
Independent School District 196
Rosemount-Apple Valley-Eagan Public Schools
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
SCHOOL BOARD
Jackie Magnuson
- Chairperson
Rob Duchscher
- Vice Chairperson
Bob Schutte
- Treasurer
Art Coulson
- Clerk
Joel Albright
- Director
Mike Roseen
- Director
Kevin Sampers
- Director
ADMINISTRATION
Jane K. Berenz
- Superintendent
Jim Brandl
- Director of Community Education
Jill Coyle
- School District Attorney
Kim Craven
- Administrative Assistant to Superintendent
Mary Kreger
- Director of Special Education
Julie Olson
- Director of Elementary Education
Mark Parr
- Director of Secondary Education
Tom Pederstuen
- Director of Human Resources
Jeff Solomon
- Director of Finance and Operations
Tony Taschner
- Communications Specialist
Steve Troen
- Director of Teaching and Learning
Stella Y. Johnson
- Coordinator of Finance
Independent School District 196
Rosemount-Apple Valley-Eagan Public Schools
1
INDEPENDENT SCHOOL DISTRICT 196
ROSEMOUNT-APPLE VALLEY-EAGAN PUBLIC SCHOOLS
MISSION
Educating our students to reach their full potential
BELIEFS
*
Set and maintain high academic standards;
*
Meet the needs of all learners;
*
Prepare students to be contributing members of a diverse society;
*
Promote lifelong learning;
*
Provide a safe, respectful, positive learning environment;
*
Work in partnership with families and the community, and
*
Manage our resources.
Independent School District 196
Rosemount-Apple Valley-Eagan Public Schools
2
2010-11 Final Budget
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
TO:
Jane Berenz, Superintendent
FROM:
Jeffrey M. Solomon, Director of Finance
Stella Y. Johnson, Coordinator of Finance
DATE:
January 10, 2011
SUBJECT:
2010-11 Final Budget
This report summarizes the district’s final budget for the 2010-11 school year. The budget reflects
and supports district goals and initiatives and policies set by the School Board.
The board adopted a preliminary budget for 2010-11 on June 28, 2010. The preliminary budget has
served as the expenditure authority for the district during the current fiscal year. The final budget
presented in this report reflects changes in estimates due to actual enrollment and staffing data,
contract settlements and other factors that were not available or known when the preliminary budget
was approved.
The 1995 Legislature dissolved the pupil transportation fund and the capital expenditure fund, and
merged them with the general fund, effective July 1, 1996. For ease of comparison, we continue to
segregate the funding for pupil transportation and capital expenditure from the general fund by
creating five separate accounts within the general fund.
The number of students in need of special services and the costs of educating and serving these
students have risen steadily over the past decade. To fully understand its impact on the district’s
overall finances (specifically the general account of the general fund), we began to report special
education revenues (excluding general education aid generated by students with disabilities) and
expenditures in a separate account called special education account on July 1, 2005.
The district’s application to participate in the Minnesota Quality Compensation program was approved
by the Minnesota Department of Education on March 20, 2007. To ensure funding integrity, the
district established a separate account called quality compensation within the general fund to account
for all financial activities of the program.
The five separate accounts within the general fund are listed below:
a) General Account – All financial activities of the district that are not accounted for in any other
fund;
b) Special Education – All financial activities associated with providing special education
services to students with disabilities;
c) Quality Compensation – Tracks revenues and expenditures associated with providing
additional compensation to licensed teachers and nurses within the district;
d) Pupil Transportation – Financial activities associated with the former pupil transportation, and
e) Capital Expenditure – All financial activities of the former capital expenditure fund.
3
2010-11 Final Budget
The combined fund balance of these five accounts will be reported to the state as the general fund
balance on June 30, 2011.
We believe that this separation of accounts gives the users of this budget document a clearer picture
of the special education, quality compensation, pupil transportation and capital expenditure portions of
the general fund.
BUDGET OVERVIEW
The following table shows the budgeted revenues and expenditures by fund, and the projected fund
balances at the end of the fiscal year.
Difference
Projected
Fund Bal.
207,277,898
57,437,181
7,334,631
16,834,653
10,526,121
299,410,484
15,570,656
(21,732,114)
(157,285)
(1,388,316)
(473,541)
(8,180,600)
N/A
N/A
N/A
N/A
N/A
26,854,407
11,126,513
12,027,483
(900,970)
1,661,827
Community Service Fund
9,278,042
9,144,382
133,660
Alternative Facility-Levy Account
2004 Facilities Referendum Account
Total Building Construction Fund
7,322,623
20,000
7,342,623
6,888,520
1,148,715
8,037,235
434,103
(1,128,715)
(694,612)
17,264,452
1,778,452
18,125,436
1,709,038
(860,984)
69,414
1,000
1,000
Agency Fund (LCTS)
146,000
157,602
(11,602)
Internal Service Fund 20 (GASB #16)
466,000
450,000
16,000
Internal Service Fund 22 (OPEB Revocable Trust)
500,000
3,024,978
Fund
Revenues
Expenditures
General Fund-General Account
Gen. Fund-Special Education Account
Gen. Fund-Quality Compensation Account
Gen. Fund-Pupil Transp. Account
Gen. Fund-Capital Expenditure Account
Total General Fund
222,848,554
35,705,067
7,177,346
15,446,337
10,052,580
291,229,884
Food Service Fund
Debt Service Fund - Regular
Debt Service Fund - OPEB
Expendable Trust - Scholarship Funds
0
(2,524,978)
958,432
(962,808)
1,131,440
168,632
4,130,126
369,228
25,615
125,565
(3,337,600)
28,311,944
BUDGET PROCESS AND ASSUMPTIONS
The processes and major assumptions used to develop the budget are explained below.
Salary budgets were based on the staffing ratios approved by the School Board on March 29, 2010,
and actual enrollment on October 1, 2010. Salary budgets are initially calculated by the finance
department using the contract salaries for all employee groups that have an approved contract for
2010-11 and verified by school principals and other budget administrators. These include principals,
4
2010-11 Final Budget
teachers, secretarial and clerical employees, custodians, bus drivers, chaperones and crossing
guards and non-union employees. For other groups (building chiefs, food service workers and vehicle
technicians) salary adjustments are based on specific budget guidelines as determined by the School
Board in March 2010.
Benefits are estimated using a variety of techniques. Retirement and social security payments are
calculated as specified percentages of salaries. Budgets for health, dental, and life insurance and
TSA match are estimated based on actual numbers of employees reported by school principals and
other budget administrators, average benefits package cost by employee groups, premium
information provided by the insurance carriers and current employee contracts. For groups that have
no contract but for which there is a limit on the School Board contribution, increase in the maximum
School Board contribution is based on budget guidelines as determined by the School Board in March
2010.
Non-salary budgets for schools are based on a system of allocation formulas.
•
•
•
Instructional allocations for 2010-11 have been decreased by 10 percent over the 2009-10
amounts, in accordance with the budget adjustments approved by the School Board in March
2010.
.
Staff development – In addition to the instructional allocations, schools also receive $8 per pupil
for staff development activities.
Cocurricular staffing and supplies - Middle and high schools receive cocurricular staffing and
supplies allocations to support their cocurricular programs. Cocurricular staffing allocations for
2010-11 have been increased by 1 percent to reflect increases in the contract. Cocurricular
supplies allocations for both middle and high schools remain at the 2009-10 amounts. Middle
schools cocurricular staffing and supplies allocations were also reduced as a result of the
elimination of baseball, football and softball.
Compensatory Education Allocations for 2010-11 are based on estimates prepared by the
Minnesota Department of Education dated July 26, 2010. These estimates are based on the district’s
actual enrollment and actual free-and-reduced-price lunch counts on October 1, 2009.
Basic Skills per pupil allocations for grades K-8 were reduced by 10 percent; $40.50 per pupil unit for
non-Title I elementary and middle schools and $20.25 for Title I elementary schools.
Learning and Development Program funds are provided by a previous increase in the elementary
pupil unit weighting factor as defined in state statutes. For 2010-11 (per 2007 legislation), the
weighting factor for kindergarten students has been increased to 0.612 from 0.557; the weighting
factor for grades 1-3 students remains at 1.115 and the weighting factor for grades 4-6 students
remains at 1.06. School districts are required to reserve the portion of the general education formula
revenue attributable to the increased pupil weighting factors to reduce and maintain class size in
elementary grades, with first priority on kindergarten, first-, second- and third-grade class sizes. The
allocations for each school were based on actual October 1, 2010 enrollment counts.
Administrative and support department non-salary budgets were determined by each department
head based on parameters established by the School Board, and then reviewed and approved by the
superintendent or the director of finance. For 2010-11, the inflationary adjustment for non-salary
budgets is 2 percent.
Revenue estimates are prepared by the finance department based on 2010 legislation, using actual
October 1, 2010 enrollment counts, School Board approved staffing guidelines and other factors. The
per pupil general education formula allowance remains at $5,124.
5
2010-11 Final Budget
GENERAL FUND
The following table summarizes actual totals of the combined general fund revenues, expenditures
and fund balances for the 2009-10 and budgeted amounts for 2010-11.
General Fund - Combined
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Actual
39,668,557
287,106,241
291,739,790
(4,633,549)
35,035,008
12.01%
2010-11
Preliminary
Budget
35,382,678
287,036,268
292,592,153
(5,555,885)
29,826,793
10.19%
2010-11
Final
Prel. / Final
Budget
Change
35,035,008
(347,670)
291,229,884
4,193,616
299,410,484
6,818,331
(8,180,600)
(2,624,715)
26,854,408
(2,972,385)
8.97%
FY 2010 to
FY 2011
% Change
-11.68%
1.44%
2.63%
-23.35%
Highlights of the key differences for the five separate accounts within the general fund are organized
and explained below.
GENERAL ACCOUNT
Overview
The table below shows actual totals of general account revenues, expenditures for 2009-10 and
budgeted amounts for 2010-11.
General Fund
General Account
Revenues
Expenditures
Revenues less Expenditures
2009-10
Actual
2010-11
Preliminary
Budget
2010-11
Final
Budget
223,498,151
204,990,696
18,507,454
221,686,315
203,090,500
18,595,815
222,848,554
207,277,898
15,570,656
Prel. / Final
Change
1,162,239
4,187,398
(3,025,159)
FY 2010 to
FY 2011
% Change
-0.29%
1.12%
Comparison of 2009-10 Actual to 2010-11 Final Budget – The estimates show a 0.29 percent
decrease in revenues, from $223.50 million in 2009-10 to $222.85 million in 2010-11, and a 1.12
percent increase in expenditures, from $205.00 million in 2009-10 to $207.28 million in 2010-11.
Revenues (Preliminary 2010-11 Budget to Final 2010-11 Budget) – The projected final 2010-11
general account revenue total of $222.85 million is an increase of $1.16 million over the preliminary
budget of $221.68 million. Many factors, both positive and negative, have contributed to the net
increase. However, the primary reasons are listed below.
a) An increase of $1.34 million in basic general education aid – This increase is due to
increase in pupil units used to calculate general education. Preliminary basic general
education aid was calculated based on projected October 1, 2010 enrollment of 27,407 or
31,285 adjusted marginal cost pupil units; the actual October 1, 2010 enrollment was 27,454
or 31,547 adjusted marginal cost pupil units.
b) An increase of $2.92 million in federal aid – The preliminary revenue budget for the
general account did not include estimates for Title I (Improving the Academic Achievement of
the Disadvantaged), Title II (Teacher and Principal Training and Recruiting),Title III (English
Language Acquisition), Carl Perkins Vocational and Applied Technology Grant and federal
magnet grant. Federal magnet grant revenue is estimated to be $792,964; this represents
6
2010-11 Final Budget
the inclusion of unspent federal magnet award from previous funding years. The final
expenditure budget for the general account also shows an increase of the same amount.
c) The revised general account revenue budget has also been reduced by $3.00 million; this is
due to a change in the accounting of the School Board approved “transfer” from the district’s
OPEB revocable trust fund. Instead of reporting the “transfer” as revenue under “other
financing sources” in the preliminary budget, the district is required to report the withdrawal
from the trust account as OPEB expenditures in the trust account and a reduction of the
same amount in employee benefits in the general account.
Expenditures (Preliminary 2010-11 Budget to Final 2010-11 Budget) - The projected final 201011 general account expenditure total of $207.28 million is an increase of $4.19 million, or 2.06
percent, over the preliminary budget of $203.09 million. The main reasons for the increase are
summarized below.
a) The final budget for salaries increased by $2.30 million, this is based on actual number of
staff employed by the district and 2010-11 salary adjustments based on School Board
approved contracts. For other groups, salary estimates are based on School Board
approved budget guidelines.
b) As indicated in the revenue section summarized above, $2.92 million of the increase due to
the inclusion of Title I (Improving the Academic Achievement of the Disadvantaged), Title II
(Teacher and Principal Training and Recruiting), Title III (English Language Acquisition), Carl
Perkins Vocational and Applied Technology Grant and federal magnet grant.
c) At the end of the 2009-10 school year, schools under spent their allocations by $2.41 million;
consistent with past practice, we have budgeted for the schools to spend these funds during
the 2010-11 school year.
d) The budget for health insurance premium was reduced by $3.00 million to reflect a reporting
change related to the School Board approved “transfer” from the district’s OPEB revocable
trust fund. See item c) under the revenue section.
Summary − The net result of the changes described above is that budgeted revenues in the
2010-11 general account exceeds budgeted expenditures by $15.57 million.
SPECIAL EDUCATION ACCOUNT
Overview – The special education account was established in 2005-06 to report special education
revenues and expenditures; it is the administration’s belief that this segregated reporting of special
education activities will provide users of this budget document a better financial picture of the program
and its impact on the district’s overall financial operations.
Total revenues as reported in this account include state and federal aids received by the district
specifically for special education services, tuition payments from other school districts, medical
assistance reimbursements and compensatory education revenue. General education aid generated
by students receiving special services is included in the general account as described above.
The table, at the top of the next page, shows actual results for the 2009-10 school year and the 201011 budgeted totals of the special education account.
7
2010-11 Final Budget
General Fund
Special Education Account
Revenues
Expenditures
Revenues less Expenditures
2009-10
Actual
31,742,920
53,606,755
(21,863,834)
2010-11
Preliminary
Budget
33,299,166
56,039,969
(22,740,803)
2010-11
Final
Budget
35,705,067
57,437,181
(21,732,114)
Prel. / Final
Change
FY 2010 to
FY 2011
% Change
2,405,901
1,397,212
1,008,689
12.48%
7.15%
Comparison of 2009-10 Actual to 2010-11 Final Budget – The estimates show an increase of
12.48 percent in revenues, from $31.74 million in 2009-10 to $35.71 million in 2010-11, and a 7.15
percent increase in expenditures, from $53.61 million in 2009-10 to $57.44 million in 2010-11. The
projected deficit spending is $21.73 million for the current school year.
Revenues (Preliminary 2010-11 Budget to Final 2010-11 Budget) – The projected final 2010-11
special education account revenue total of $35.71 million is an increase of $2.41 million, or 7.23
percent, over the preliminary budget of $33.30 million. This net increase is mainly a result of two
factors. They are:
a) An increase of $1.07 million in regular special education aid and special education excess
cost aid based on updated expenditure estimates and current funding formula.
b) An increase of $1.10 million in federal aid for special education services. Federal special
education aids have been recalculated based on final federal special education expenditures.
Expenditures (Preliminary 2010-11 Budget to Final 2010-11 Budget) – The preliminary estimate
for special education expenditures totaled $56.04 million and the updated estimate is $57.44 million.
This is an increase of $1.40 million. A majority ($1.10 million) of the increase is related to the
additional federal aid awarded to the district (see item b) in the revenue section. The budget for
employee benefits was also adjusted to reflect updated employees’ choice of insurance coverage.
Summary − The net result of the changes described above is that budgeted expenditures in the
special education account exceeds budgeted revenues by $21.73 million or $1.01 million less than the
preliminary estimate of $22.74 million deficit spending.
QUALITY COMPENSATION ACCOUNT
Overview − Fiscal year 2010-11 is the fourth year of participation for District 196 in Minnesota’s
Quality Compensation (Q Comp) program.
The approved Q Comp funding for the 2010-11 school year is $7.18 million. The funds will be used to
support the following initiatives:
a) Additional compensation to those teachers who have elected to participate in the program and
have successfully completed all of the requirements;
b) Stipends for site team members – members will review participating teachers’ individual
growth plans to check alignment with school and district goals, plan professional development
in the building and conduct Q Comp orientation;
c) Costs of 26 peer leaders (teachers on special assignment) to support probationary teachers;
assist with performance appraisal; observe teachers three times a year, etc., and
d) Q Comp program implementation and administration costs and professional development
activities for participants.
8
2010-11 Final Budget
The table below shows the actual results for the 2009-10 school year and the 2010-11 budgeted totals
of the Q Comp account.
General Fund
Quality Compensation Account
Revenues
Expenditures
Revenues less Expenditures
2009-10
Actual
7,151,725
7,519,461
(367,737)
2010-11
Preliminary
Budget
7,177,346
7,370,100
(192,754)
2010-11
Final
Budget
7,177,346
7,334,631
(157,285)
Prel. / Final
Change
0
(35,469)
35,469
FY 2010 to
FY 2011
% Change
0.00%
-2.46%
Revenues (Preliminary 2010-11 Budget to Final 2010-11 Budget) – The administration is not
proposing any adjustment to the revenue budget. For the current school year, $4.64 million will come
from the state and $2.54 million will be from local tax levy.
Expenditures (Preliminary 2010-11 Budget to Final 2010-11 Budget) – The final Q Comp account
expenditure budget totaled $7.33 million, a small decrease over our preliminary estimate. The
decrease is mainly due to adjustments made to the salary and benefits budgets for peer leaders.
Summary − The net result of the changes described above is that budgeted expenditures in the
2010-11 Q Comp account exceeds budgeted revenues by $157,286. This is $35,469 less than the
preliminary estimate.
PUPIL TRANSPORTATION ACCOUNT
Overview − For 2010-11, the district set aside $248.51 per pupil unit from the general education
formula allowance for pupil transportation. The district also receives additional categorical funding for
transporting students with disabilities and non-public school students. Transportation funding for
students with disabilities was incorporated with special education funding formula in 1998-99. The
2010-11 budget for the pupil transportation account includes these sources of revenue, as well as all
expenditure categories recorded in the pupil transportation fund in prior years.
General Fund
Pupil Transportation Account
2009-10
Actual
Revenues
Expenditures
Revenues less Expenditures
15,087,006
15,269,689
(182,683)
2010-11
Preliminary
Budget
14,873,003
15,938,343
(1,065,340)
2010-11
Final
Budget
15,446,337
16,834,653
(1,388,316)
Prel. / Final
Change
573,334
896,310
(322,976)
FY 2010 to
FY 2011
% Change
2.38%
10.25%
Comparison of 2009-10 to 2010-11 – The revised 2010-11 revenue budget for the pupil
transportation account is $15.45 million. This is 2.38 percent higher than the 2009-10 actual revenues
of $15.09 million. The revised expenditure budget of $16.83 million is $1.56 million, or 10.25 percent,
more than the actual amount for 2009-10 school year.
Revenues (Preliminary 2010-11 Budget to Final 2010-11 Budget) – The final revenue budget is
$0.57 million more than the preliminary estimate. This projected net increase in revenue is mainly due
to a combination of factors. They are:
a) A net increase of $896,625 in fee income. This increase is a direct result of a change in the
accounting of the costs associated with transporting students enrolled in the district’s three
magnet programs. Effective 2009-10 school year, reimbursements for magnet schools
transportation are reported as fee income in the revenue budget, not as “negative”
9
2010-11 Final Budget
transportation chargeback within the pupil transportation expenditure budget. This will cause
the expenditure budget to increase by the amount of the estimate fee income.
b) A net projected decrease of $0.44 million in state aid for special education transportation
which is based on updated expenditure information and current funding formula.
c) An increase of $65,184 in general education aid set aside for pupil transportation. The pupil
units used to calculate the updated general education aid for pupil transportation is 262 more
than our preliminary estimate.
d) An increase in bus depreciation aid of $52,174 based on updated bus inventory reported to
the Minnesota Department of Education.
Expenditures (Preliminary 2010-11 Budget to Final 2010-11 Budget) – The final expenditure
budget for the pupil transportation totaled $16.83 million, an increase of $896,310. This is mainly due
to the following factors.
a) A net increase of $147,288 in the budgets for salary and employee benefits to reflect updated
estimate of bus driver salaries.
b) The budget for transportation chargeback “increased” by $900,000, this is a result of a change
in the reporting of magnet program transportation. See item a) under the revenue section.
c) A decrease of $173,050 in the budget for new school buses to reflect our most current
estimate.
Summary − As a result of these adjustments, the final budgeted amount for pupil transportation
expenditures exceed final budgeted revenues by $1.39 million.
CAPITAL EXPENDITURE ACCOUNT
Overview − The School Board approved the preliminary 2010-11 capital expenditure budget on
April 26, 2010. A few adjustments have been made for the final budget. The table below shows the
actual and budgeted totals of capital expenditure account revenues, expenditures and fund balances
for 2009-10 and 2010-11 school years.
General Fund
Capital Expenditure Account
2009-10
Actual
Revenues
Expenditures
Revenues less Expenditures
9,626,440
10,353,189
(726,749)
2010-11
Preliminary
Budget
10,000,438
10,153,241
(152,803)
2010-11
Final
Budget
10,052,580
10,526,121
(473,541)
Prel. / Final
Change
52,142
372,880
(320,738)
FY 2010 to
FY 2011
% Change
4.43%
1.67%
Comparison of 2009-10 to 2010-11 – The final 2010-11 capital expenditure account is expected to
show a 4.43 percent increase in revenues and a 1.67 percent increase in expenditures over the actual
2009-10 totals.
Revenue (Preliminary 2010-11 Budget to Final 2010-11 Budget) – The final revenue budget is
$52,142 higher than the preliminary estimate, this is mainly due to an increase of 262 pupil units used
to calculate operating capital state aid and a reduction in the operating capital aid to reflect the shift of
$146,340 from the capital expenditure account to the regular debt service fund to cover 2010-11
special assessment notes principal and interest payments.
10
2010-11 Final Budget
Expenditures (Preliminary 2010-11 Budget to Final 2010-11 Budget) – The final expenditure
budget shows an increase of $372,880 over our preliminary estimate. This is mainly due to an
increase of $0.42 million in schools’ budgets. Schools that did not spend their full budgets in 2009-10
are allowed to carry over the unspent allocations and add them to the 2010-11 budgets. As in the
past, we have budgeted for the schools to spend these funds during the 2010-11 school year.
Summary – With these adjustments, the projected June 30, 2011 reserve for operating capital is
$826,274 and the reserve for health and safety is $369,708.
FOOD SERVICE FUND
Overview − Lunch prices for the 2010-11 school year remain the same as those approved by the
School Board for the 2007-08 school year: elementary lunches are priced at $2.05, secondary lunches
at $2.20 and adult lunches at $3.25.
The table below shows budgeted totals of food service fund revenues, expenditures and fund
balances for 2009-10 and 2010-11.
Food Service Fund
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Actual
2,253,820
11,134,289
10,825,311
308,977
2,562,798
23.67%
2010-11
Preliminary
Budget
2,388,821
11,028,327
11,907,130
(878,803)
1,510,018
12.68%
2010-11
Final
Prel. / Final
Budget
Change
2,562,798
173,977
11,126,513
98,186
12,027,483
120,353
(900,970)
(22,167)
1,661,828
151,810
13.82%
FY 2010 to
FY 2011
% Change
13.71%
-0.07%
11.11%
-35.16%
Comparison of 2009-10 to 2010-11 – The final 2010-11 budget for food service fund shows a
decrease of $7,776, or 0.07 percent, in revenues and an increase of $1.20 million, or 11.11 percent, in
expenditures over the actual 2009-10 totals.
Revenues (Preliminary 2010-11 Budget to Final 2010-11 Budget) - The final food service revenue
projection is $98,186 higher than our original estimate. The increase is all expected to come from
federal aids as a result of increases in the reimbursement rates and more students accessing the
program. For the 2010-11 school year, the federal reimbursement rate increased by 1 cent per paid
school lunch and 4 cents per reduced-price lunch or free lunch.
Expenditures (Preliminary 2010-11 Budget to Final 2010-11 Budget) - The revised food service
expenditure budget is $120,353 more than the original estimate. The projected net increase is mainly
due to a $145,000 projected increase in the food and commodities budgets and a reduction of
$24,647 in the budgets for salary and employee benefits to reflect our latest estimate.
Summary − As a result, food service fund expenditures are projected to exceed revenues by
$900,970. We anticipate that the June 30, 2011 food service fund balance will be $1.66 million.
11
2010-11 Final Budget
COMMUNITY SERVICE FUND
Overview – The table below shows actual and budgeted totals of community service fund revenues,
expenditures and fund balances for 2009-10 and 2010-11.
Community Service Fund
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Actual
932,675
8,883,581
8,991,485
(107,903)
824,771
9.17%
2010-11
Preliminary
Budget
439,355
9,422,585
9,299,791
122,794
562,149
6.04%
2010-11
Final
Prel. / Final
Budget
Change
824,771
385,416
9,278,042
(144,543)
9,144,382
(155,409)
133,660
10,866
958,431
396,282
10.48%
FY 2010 to
FY 2011
% Change
-11.57%
4.44%
1.70%
16.21%
Comparison of 2009-10 to 2010-11 – The 2010-11 final projection for community service fund is
expected to show a 4.44 percent, or $394,461 increase in revenues and a 1.70 percent decrease, or
$152,897, in expenditures over the actual 2009-10 totals.
Revenues (Preliminary 2010-11 Budget to Final 2010-11 Budget) – Several adjustments were
made to the revenue budget that result in a net decrease of $144,543 compared to the preliminary
estimate. This net decrease is mainly due to a combination of the following factors:
a) A net decrease of $270,884 in other income, including tuition, fee and admission from
patrons. A majority of the decrease is in the budget for tuition income from the Kindergarten
Plus program.
b) A net increase of $68,914 in state aid. This is mainly due to projected increases in state aid
for our adult basic education program.
c) A net increase of $63,951 in federal aid. This is mainly due to: 1) the final federal award for
the adult basic education program was reduced by $11,149, and 2) a new federally funded
Civics Grant award of $75,100.
Expenditures (Preliminary 2010-11 Budget to Final 2010-11 Budget) – The revised expenditure
budget is $155,409 less than the original estimate. Many adjustments were made to expenditure
items to reflect the district’s latest estimates. The three major adjustments are summarized below.
a) The budgets for salary and employee benefits show a net increase of $11,120; the increase
is based on updated staff hired and their choice of health insurance coverage.
b) The budgets for supplies and materials and technology equipment are $36,323 more than
our preliminary estimates. The increases are based on actual program needs.
.
c) The K Plus program budget for contracted services decreased by $208,703, based on
updated salary and benefits information. The community education program contracted
teachers from the district to provide K Plus program needs. Reimbursements to the district
are recorded as contracted services in the community service fund.
12
2010-11 Final Budget
Summary − As a result of these budget revisions, final 2010-11 revenues for the community service
fund are projected to exceed expenditures by $133,660. The projected fund balance on
June 30, 2011 is $958,431. Of this amount, $243,848 is reserved for Adult Basic Education, $157,768
is reserved for Early Childhood Family Education, $68,302 is reserved for School Readiness and a
negative $6,081 is attributable to community services. The remaining $494,594 is reserved for
general community education which includes after school youth enrichment and youth development
programs, Kindergarten Plus Program, adult and youth enrichment programs, and gifts and grants
from private donors/organizations.
BUILDING CONSTRUCTION FUND
The district’s building construction fund consists of two separate accounts/funds. They are:
a) Alternative Facility - Levy Account
b) 2004 Facilities Referendum Account
The 1999 Legislature provided additional funding options for qualifying school districts to finance their
deferred maintenance, accessibility improvements, or to make fire, safety or health repairs. Qualifying
school districts can either sell bonds or levy for the costs of state-approved major maintenance and
repairs projects.
In the fall of 1999, the district exercised the bonding option to finance $5.67 million of state-approved
major maintenance projects. These activities are recorded under the “alternative facility-bond
account.” All of the state-approved projects have been completed and the account is no longer active.
Since December 2000, the board has supported the administration’s recommendation to finance
future major maintenance projects using the levy option. These activities are recorded under the
“alternative facility-levy account.” This account contains all state-approved projects that qualified for
alternative facility since 2001-02.
The “2004 facilities referendum account” is used to account for all facilities improvement activities
supported by the sale of bonds as a result of the June 2004 successful bond election.
ALTERNATIVE FACILITY - LEVY ACCOUNT
Overview – For 2010-11, the board adopted an alternative facility levy of $7.32 million in December
2009 to fund all of the state-approved major maintenance projects for 2010-11. A detailed list of all of
the state-approved major maintenance projects can be found in Appendix B of the district’s 2010-11
capital expenditure budget, which was approved by the School Board on April 26, 2010.
The table below shows actual and budgeted totals of the alternative facility - levy account for 2009-10
and 2010-11.
Building Construction Fund
Alternative Facility - Levy Acct.
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Actual
1,489,381
4,884,338
7,770,630
(2,886,292)
(1,396,911)
-17.98%
13
2010-11
Preliminary
Budget
(214,024)
7,322,623
6,888,520
434,103
220,079
3.19%
2010-11
Final
Prel. / Final
Budget
Change
(1,396,911)
(1,182,887)
7,322,623
0
6,888,520
0
434,103
0
(962,808)
(1,182,887)
-13.98%
FY 2010 to
FY 2011
% Change
-193.79%
49.92%
-11.35%
-31.08%
2010-11 Final Budget
Revenues (Preliminary 2010-11 Budget to Final 2010-11 Budget) – There is no change to the
revenue estimate between the preliminary and final budgets.
Expenditures (Preliminary 2010-11 Budget to Final 2010-11 Budget) – There is no change to the
expenditure estimate between the preliminary and final budgets.
Summary − The final 2010-11 revenues for the alternative facility - levy account are projected to
exceed expenditures by $434,103. The projected June 30, 2011 fund balance is a negative balance
of $0.96 million.
2004 FACILITIES REFERENDUM ACCOUNT
Overview – In June 2004, district voters approved a $68.00 million Facilities Referendum by nearly a
two-to-one margin. The majority of the improvements ($58.00 million) were paid with proceeds from
bonds issued by the district and paid back over a 20-year period. Beginning in 2005-06, the district
began receiving the remaining fund (originally estimated at $10.00 million) in annual capital project
levies for a period of 10 years.
The first issue of school building bonds of $37.50 million was issued in August 2004. The sale of the
second and final bond issue of $20.50 million occurred in July 2005.
The 2004 facilities referendum account is used to account for all planned and voter-approved facilities
improvements. Capital project levy revenues and expenditures are reported in the general account of
the general fund.
The table below shows the actual and budgeted totals of the district’s 2004 facilities referendum
account revenues, expenditures and fund balances for 2009-10 and 2010-11.
Building Construction Fund
2004 Facilities Referendum Acct.
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Actual
3,446,148
6,819
1,192,812
(1,185,993)
2,260,155
189.48%
2010-11
Preliminary
Budget
2,332,433
20,000
1,148,715
(1,128,715)
1,203,718
104.79%
2010-11
Final
Prel. / Final
Budget
Change
2,260,155
(72,278)
20,000
0
1,148,715
0
(1,128,715)
0
1,131,440
(72,278)
98.50%
FY 2010 to
FY 2011
% Change
-34.42%
193.29%
-3.70%
-49.94%
Revenues (Preliminary 2010-11 Budget to Final 2010-11 Budget) – The revenue budget for this
account includes anticipated interest income from the investment of the bond proceeds; our final
estimate is the same as the original estimate.
Expenditures (Preliminary 2010-11 Budget to Final 2010-11 Budget) – There is no change to the
expenditure estimate between the preliminary and final budgets.
Summary − The anticipated June 30, 2010 fund balance for this account is $1.31 million. These
funds are available for other School Board approved facility projects.
14
2010-11 Final Budget
DEBT SERVICE FUND - REGULAR
Overview − The table below shows the actual and budgeted totals of regular debt service fund
revenues, expenditures and fund balances for 2009-10 and 2010-11. The data summarized in this
table does not include resources held in escrow from the sale of refunding bonds or expenditures
related to the redemption of the bonds refunded. This is consistent with our past budgeting practice.
Debt Service Fund - Regular
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Actual
7,378,928
15,912,450
18,300,267
(2,387,818)
4,991,111
27.27%
2010-11
Preliminary
Budget
4,872,862
17,264,654
18,125,436
(860,782)
4,012,080
22.14%
2010-11
Final
Prel. / Final
Budget
Change
4,991,111
118,249
17,264,452
(202)
18,125,436
0
(860,984)
(202)
4,130,127
118,047
22.79%
FY 2010 to
FY 2011
% Change
-32.36%
8.50%
-0.96%
-17.25%
Revenues (Preliminary 2010-11 Budget to Final 2010-11 Budget) − Revenues for the regular debt
service fund are directly tied to the district’s bond principal and interest payment needs. Close to 96
percent of the revenue budget comes from property taxes and approximately 4 percent comes from
the state (market value homestead and agricultural credits). The balance of the revenue budget is
made up of interest earnings from short-term investment of cash on hand. Our final estimate for the
revenue budget of the debt service fund is virtually the same as the preliminary estimate.
Expenditures (Preliminary 2010-11 Budget to Final 2010-11 Budget) − The final regular debt
service fund expenditure budget is the same as the preliminary projection. It includes 2010-11
principal and interest payments for the district’s outstanding debts.
Summary − The projected June 30, 2011 regular debt service fund balance is $4.13 million. This is
17.25 percent less than the actual June 30, 2010 fund balance of $5.00 million.
DEBT SERVICE FUND - OPEB
Overview – in 2008, the Minnesota Legislature enacted Minnesota Statutes Section 471.6175 which
authorized a Minnesota political subdivision that has created an actuarial liability to pay other postemployment benefits (OPEB) to employees to establish a trust to pay those benefits and to finance
those other post-employment benefits in advance.
The School Board awarded the sale of $37.44 million general obligation taxable OPEB bonds in
January 2009. The annual principal and interest payments for these bonds are funded by a new debt
service levy. The district is required by the Minnesota Department of Education to maintain a
separate debt service fund for the reporting of OPEB debt service.
The table, at the top of the next page, shows the budgeted totals of OPEB debt service fund
revenues, expenditures and fund balances for 2009-10 and 2010-11.
15
2010-11 Final Budget
Debt Service Fund - OPEB
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Actual
328,709
2,039,036
2,067,931
(28,896)
299,814
N/A
2010-11
Preliminary
Budget
308,452
1,777,606
1,709,038
68,568
377,020
22.06%
2010-11
Final
Prel. / Final
Budget
Change
299,814
(8,638)
1,778,452
846
1,709,038
0
69,414
846
369,228
(7,792)
21.60%
FY 2010 to
FY 2011
% Change
-8.79%
-12.78%
-17.36%
23.15%
Revenues (Preliminary 2010-11 Budget to Final 2010-11 Budget) − Revenues for the OPEB debt
service fund are directly tied to the district’s OPEB bond principal and interest payments. All revenue
for this fund comes from property taxes. Our final estimate for the revenue budget of the debt service
fund is virtually the same as the preliminary estimate.
Expenditures (Preliminary 2010-11 Budget to Final 2010-11 Budget) − The final OPEB debt
service fund expenditure budget is the same as the preliminary projection. It includes 2010-11 OPEB
bond principal and interest payments.
Summary − The projected June 30, 2011 OPEB debt service fund balance is $0.37 million, a small
increase from the June 30, 2010 balance of 0.30 million.
EXPENDABLE TRUST - SCHOLARSHIP FUNDS
The expendable trust - scholarship funds were established to account for gifts and scholarship
contributions to the district. The main source of income for this fund is interest revenue. The annual
interest revenue from the investment of principal amounts will be awarded to recipients selected by
the appropriate committees. The table below summarizes the actual activities for this fund in 2009-10
and our projections for 2010-11.
The district is not anticipating any change to either the revenue or expenditure budgets.
Expendable Trust Scholarship Funds
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Actual
24,752
1,863
1,000
863
25,616
2561.56%
2010-11
Preliminary
Budget
24,752
1,000
1,000
0
24,752
2475.20%
2010-11
Final
Prel. / Final
Budget
Change
25,616
864
1,000
0
1,000
0
0
0
25,616
864
2561.56%
FY 2010 to
FY 2011
% Change
3.49%
-46.33%
0.00%
0.00%
AGENCY FUNDS
The district maintains two agency funds to account for: 1) activities related to the District Graduate
Credit Program, a continuing education program for district certified staff, and 2) receipts and
disbursements related to Local Collaborative Time Study (LCTS).
The district does not budget for the District Graduate Credit Program; the LCTS fund is managed by
the district’s community education department.
The table, at the top of the next page, shows the actual activities in 2009-10 and our projections for
the 2010-11 school year.
16
2010-11 Final Budget
Agency Fund
Local Collaborative Time Study (LCTS)
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Actual
200,992
91,299
155,124
(63,825)
137,167
88.42%
2010-11
Preliminary
Budget
136,962
146,000
157,739
(11,739)
125,223
N/A
2010-11
Final
Prel. / Final
Budget
Change
137,167
205
146,000
0
157,602
(137)
(11,602)
137
125,565
342
N/A
FY 2010 to
FY 2011
% Change
-31.76%
59.91%
1.60%
-8.46%
INTERNAL SERVICE FUND
Overview – The district’s internal service fund contains two separate accounts. They are:
a) Severance Pay (GASB #16) Account
b) Other Post-Employment Benefits (GASB #45) Account
SEVERANCE PAY (GASB #16) ACCOUNT
The district uses this account to pre-fund severance or retirement pay for eligible retirees. Eligibility
for these benefits is based on years of service and/or minimum age requirements. The amount of the
severance or retirement benefit is calculated by converting a portion of unused accumulated sick
leave, by computing a benefit based solely on years of service, or a combination of both. No retiree
can receive severance benefits that exceed one year’s salary.
The 2010-11 final revenue and expenditure budget estimates have been adjusted to review our latest
estimates.
The revised revenue budget includes projected interest income of $16,000 from short-term
investments and $450,000 estimated severance payments (unused sick leave and vacation days) to
be paid from the general account of the general fund. The district is required to report severance
payments paid from the general account of the general fund as revenue and expenditure in this
internal service account.
The revised expenditure budget of $450,000 is $666,255 less than our preliminary estimate. The
$666,255 is an estimated amount of other post-employment benefits that potential retirees would
receive as part of their severance payments and should not be reported in the severance account.
The table below shows the actual activities in 2009-10 and our projections for the 2010-11 school
year.
Internal Service Fund
Severance Pay Account
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Actual
(2,225,291)
575,395
1,703,704
(1,128,309)
(3,353,600)
-196.84%
17
2010-11
Preliminary
Budget
(2,151,291)
16,000
1,116,255
(1,100,255)
(3,251,546)
N/A
2010-11
Final
Prel. / Final
Budget
Change
(3,353,600)
(1,202,309)
466,000
450,000
450,000
(666,255)
16,000
1,116,255
(3,337,600)
(86,054)
N/A
FY 2010 to
FY 2011
% Change
100.00%
-19.01%
-73.59%
0.48%
2010-11 Final Budget
OTHER POST-EMPLOYMENT BENEFITS (OPEB) REVOCABLE TRUST
The district adopted Governmental Accounting Standards Board Statement #45, Accounting and
Financial Reporting by Employers for Postemployment Benefits Other Than Pensions during 2007-08
school year. On January 12, 2009, the School Board awarded the sale of general obligation taxable
OPEB bonds in the amount of $37.44 million. On February 9, 2009, the School Board approved the
establishment of a revocable trust for reporting activities related to all eligible other post-employment
benefits. Investment of the bond proceeds is being managed by Wells Fargo Bank, N.A. Trust
Department.
For eligible employees that meet certain age and/or length of service requirements, the district is
required to pay health insurance premiums upon retirement until the employee reaches the age of
eligibility for Medicare. The maximum monthly district contribution per retiree for post-employment
health insurance premiums is set forth in the contracts for each eligible bargaining group.
The district uses this account to report assets contributed to the OPEB revocable trust. These assets
are used by the district to finance its OPEB Liabilities.
The revised revenue budget for 2010-11 school year is $500,000, this represents our estimate for
interest income and market appreciation (asset value change) from assets held and managed by the
trust administrator.
The revised expenditure budget for 2010-11 is $3.02 million; this is an increase of $34,774 over our
preliminary estimate. The increase is based on updated estimate from the district’s actuary. The
project expenditure represents payment from the trust account to the general fund for other postemployment benefits. This is consistent with the budget adjustment plan approved by the School
Board on March 29, 2010.
The table below shows the actual activities in 2009-10 and our projections for the 2010-11 school
year.
Internal Service Fund
Other Post-Employment Benefits Acct.
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Actual
32,314,931
3,199,568
4,677,576
(1,478,008)
30,836,922
659.25%
18
2010-11
Preliminary
Budget
32,806,931
0
2,990,204
(2,990,204)
29,816,727
N/A
2010-11
Final
Prel. / Final
Budget
Change
30,836,922
(1,970,009)
500,000
500,000
3,024,978
34,774
(2,524,978)
465,226
28,311,944
(1,504,783)
N/A
FY 2010 to
FY 2011
% Change
-4.57%
-84.37%
-35.33%
-8.19%
2010-11 Final Budget
ORGANIZATION OF THE REPORT
The remainder of this report is organized in five major sections.
a) The next section contains general summary information including:
•
•
•
•
•
a table showing totals of revenues, expenditures and fund balances by fund (page 21);
revenues for each fund categorized in four major source categories (pages 22-23);
charts depicting the sources of revenues for the general fund and all funds (pages 25);
tables showing expenditures for each fund categorized in six major object categories
(pages 26-27), and
charts showing the major objects of expenditures for the general account of the general
fund and total general fund (page 28).
b) The second and third sections show more detailed budgets for each fund, listing revenues in
each source category (pages 29-33) and expenditures in each object category (pages 3547).
c) The fourth section (pages 49-58) contains additional information related to this budget,
including budget calendar, student and staffing information, etc.
d) The fifth section (pages 59-64) is a glossary with definitions for most of the source and object
categories included in the detailed tables.
ACKNOWLEDGMENTS
Preparation of the district’s budget requires a great deal of work by many people, including all of the
District Office administrators, principals, assistant principals, administrative assistants, and many
teachers and support staff in the schools and the District Office. Coordination of the budget process
and preparation of the report were the responsibility of Jeffrey M. Solomon, Director of Finance and
Operations, and Stella Y. Johnson, Coordinator of Finance. Additional assistance was provided by
Joyce Peterson, Robin Sicoli, Beth Sullivan, Karen Dooley, Desiree’ Fleming, and other staff of the
Finance Department.
19
20
Summary Information
Independent School Distict 196
Rosemount, MN
2010-11 PROJECTED REVENUES, EXPENDITURES AND FUND BALANCE
BY FUND
Actual Fund
Balance
6/30/10
Fund
General Fund
General Account
Special Education Account
Quality Compensation Account
Pupil Transportation Account
Capital Expenditure Account
N/A
N/A
N/A
N/A
N/A
2010-11
Revenue
Budget
2010-11
Expenditure
Budget
222,848,554
35,705,067
7,177,346
15,446,337
10,052,580
207,277,898
57,437,181
7,334,631
16,834,653
10,526,121
Proj. Fund
Balance
6/30/11
N/A
N/A
N/A
N/A
N/A
Total General Fund
35,035,007
291,229,884
299,410,484
26,854,407
Food Service Fund
2,562,797
11,126,513
12,027,483
1,661,827
824,772
9,278,042
9,144,382
958,432
38,422,576
311,634,439
320,582,349
29,474,666
7,322,623
20,000
6,888,520
1,148,715
(962,808)
1,131,440
863,244
7,342,623
8,037,235
168,632
Debt Service Fund - Regular
Debt Service Fund -OPEB
4,991,110
299,814
17,264,452
1,778,452
18,125,436
1,709,038
4,130,126
369,228
Total Debt Service Funds
5,290,924
19,042,904
19,834,474
4,499,354
6,154,168
26,385,527
27,871,709
4,667,986
25,615
1,000
1,000
25,615
25,615
1,000
1,000
25,615
137,167
146,000
157,602
125,565
137,167
146,000
157,602
125,565
(3,353,600)
30,836,922
466,000
500,000
450,000
3,024,978
(3,337,600)
28,311,944
27,483,322
966,000
3,474,978
24,974,344
72,222,848
339,132,966
352,087,638
59,268,176
Community Service Fund
Sub-Total Operating Funds
Building Construction Fund
Alternative Facility-Levy Account
2004 Facilities Referendum Account
Total Building Construction Fund
Sub-Total Non-Operating Funds
Expendable Trust Fund
Sub-Total Fiduciary Fund
Agency Fund (LCTS)
Sub-Total Agency Fund
Internal Service Fund
Severance Pay (GASB #16)
Other Post-Employment Benefits (GASB #45)
Sub-Total Proprietary Fund
Total All Funds
(1,396,911)
2,260,155
21
SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND
2009-10 ACTUAL AND 2010-11 BUDGET
Final - Preliminary
Fund
01 & 11
Source Category
Pct. of
2010-11
2010-11
Pct. of
Percent
Amount
Actual
Total
Prel. Budget
Final Budget
Total
Change
Change
General Account
Property Taxes
State Aids & Credits
Federal Aid
Other
Sub-Total
21
2009-10
46,323,412
20.73%
47,829,491
47,875,103
21.48%
0.10%
45,612
147,813,008
66.14%
162,512,904
163,651,307
73.44%
0.70%
1,138,403
19,466,352
8.71%
44,455
2,962,041
1.33%
6563.01%
9,895,379
4.43%
11,299,465
8,360,103
3.75%
-26.01%
223,498,150
100.00%
221,686,315
222,848,554
100.00%
0.52%
2,917,586
(2,939,362)
1,162,239
Spec. Educ. Account
Property Taxes
State Aids & Credits
Federal Aid
Other
Sub-Total
31
0
0.00%
0
0
0.00%
N/A
0
23,851,824
75.14%
24,901,428
26,111,553
73.13%
4.86%
1,210,125
7,756,211
24.43%
8,317,738
9,413,514
26.36%
13.17%
1,095,776
134,885
0.42%
80,000
180,000
0.50%
125.00%
100,000
31,742,920
100.00%
33,299,166
35,705,067
100.00%
7.23%
2,405,901
0
Quality Comp. Account
Property Taxes
2,464,253
0.00%
2,538,803
2,538,803
35.37%
0.00%
State Aids & Credits
4,687,472
0.00%
4,638,543
4,638,543
64.63%
0.00%
0
Federal Aid
0
0.00%
0
0
0.00%
N/A
0
Other
0
0.00%
0
0
0.00%
N/A
0
7,151,725
0.00%
7,177,346
7,177,346
100.00%
0.00%
0
Sub-Total
03
Pupil Transp. Account
Property Taxes
State Aids & Credits
Federal Aid
0.00%
0
0
0.00%
N/A
93.62%
14,770,060
14,446,769
93.53%
-2.19%
0
(323,291)
0
0.00%
0
0
0.00%
N/A
0
963,140
6.38%
102,943
999,568
6.47%
870.99%
896,625
15,087,006
100.00%
14,873,003
15,446,337
100.00%
3.85%
573,334
Property Taxes
6,941,462
72.11%
7,373,866
7,373,866
73.35%
0.00%
0
State Aids & Credits
2,683,788
27.88%
2,626,572
2,678,714
26.65%
N/A
52,142
N/A
0
Other
Sub-Total
05
0
14,123,866
Cap. Exp. Account
Federal Aid
Other
Sub-Total
0
0.00%
0
0
0.00%
1,190
0.01%
0
0
0.00%
9,626,440
100.00%
10,000,438
10,052,580
100.00%
#DIV/0!
0.52%
0
52,142
01, 11, 21, General Fund
31, 03, 05
Property Taxes
State Aids & Credits
55,729,127
19.41%
57,742,160
57,787,772
19.84%
0.08%
45,612
193,159,957
67.28%
209,449,507
211,526,886
72.63%
0.99%
2,077,379
Federal Aid
27,222,562
9.48%
8,362,193
12,375,555
4.25%
47.99%
4,013,362
Other
10,994,594
3.83%
11,482,408
9,539,671
3.28%
-16.92%
(1,942,737)
287,106,240
100.00%
287,036,268
291,229,884
100.00%
1.46%
Total General Fund
Independent School District 196
Rosemount, MN
22
4,193,616
SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND
2009-10 ACTUAL AND 2010-11 BUDGET
Final - Preliminary
Fund
02
Source Category
2009-10
Pct. of
2010-11
2010-11
Pct. of
Percent
Amount
Actual
Total
Prel. Budget
Final Budget
Total
Change
Change
Food Service
Property Taxes
State Aids & Credits
0.00%
0
0
0.00%
N/A
0
3.85%
426,499
426,499
3.83%
0.00%
0
Federal Aid
3,291,620
29.56%
3,296,257
3,394,443
30.51%
2.98%
98,186
Other
7,413,604
66.58%
7,305,571
7,305,571
65.66%
0.00%
0
11,134,289
100.00%
11,028,327
11,126,513
100.00%
0.89%
98,186
Property Taxes
1,610,696
18.13%
1,617,036
1,610,512
17.36%
-0.40%
(6,524)
State Aids & Credits
2,231,664
25.12%
2,291,426
2,360,340
25.44%
3.01%
68,914
Total Food Service
04
0
429,065
Community Service
Federal Aid
Other
Total Comm. Service
15, 56
1.25%
59,500
123,451
1.33%
107.48%
55.50%
5,454,623
5,183,739
55.87%
-4.97%
(270,884)
63,951
8,883,581
100.00%
9,422,585
9,278,042
100.00%
-1.53%
(144,543)
Building Construction
Property Taxes
0
0.00%
0
0
0.00%
N/A
0
State Aids & Credits
0
0.00%
0
0
0.00%
N/A
0
4,891,157
100.00%
7,342,623
7,342,623
100.00%
0.00%
0
4,891,157
100.00%
7,342,623
7,342,623
100.00%
0.00%
0
15,230,663
95.72%
16,626,159
16,508,026
95.62%
-0.71%
(118,133)
603,690
3.79%
603,495
721,426
4.18%
19.54%
117,931
0
0.00%
0
0
0.00%
N/A
0
78,097
0.49%
35,000
35,000
0.20%
0.00%
0
15,912,450
100.00%
17,264,654
17,264,452
100.00%
0.00%
(202)
2,039,036
100.00%
1,777,606
1,778,452
87.22%
0.05%
846
1,863
100.00%
1,000
1,000
53.67%
0.00%
0
96,092
100.00%
146,000
146,000
151.94%
0.00%
0
3,774,963
100.00%
16,000
966,000
25.59%
5937.50%
950,000
72,570,486
21.74%
75,985,355
75,906,310
22.38%
-0.10%
196,424,376
58.84%
212,770,927
215,035,151
63.41%
1.06%
Other
Total Bldg Construction
07
111,113
4,930,109
Debt Service - Regular
Property Taxes
State Aids & Credits
Federal Aid
Other
Total Debt Service
47
Debt Service _OPEB
Other
08
Trust - Scholarship
Other
09 & 39
Agency Funds
Other
20, 22
Internal Service Fund
Other
Grand Total, All Funds
Property Taxes
State Aids & Credits
(79,045)
2,264,224
Federal Aid
30,625,295
9.17%
11,717,950
15,893,449
4.69%
35.63%
4,175,499
Other
34,219,513
10.25%
33,560,831
32,298,056
9.52%
-3.76%
(1,262,775)
Total
333,839,670
100.00%
334,035,063
339,132,966
100.00%
1.53%
5,097,903
Independent School District 196
Rosemount, MN
23
24
Revenues by Source Category
2010-11 Final Budget
General Fund
100%
Property Taxes
90%
State Aids & Credits
80%
Federal Aid
70%
Other
60%
50%
40%
30%
20%
10%
0%
General
Spec. Ed.
Q Comp
All Funds
Pupil Transp.
Cap. Exp.
Property Taxes
State Aids & Credits
Federal Aid
Other
Federal Aid
4.69%
Other
9.52%
Property Taxes
22.38%
State Aids & Credits
63.41%
Independent School District 196
Rosemount, MN
25
SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND
2009-10 ACTUAL AND 2010-11 BUDGET
Final - Preliminary
Fund
01 & 11
Object Category
General Account
Salaries
Pct. of
Total
Percent
Change
Amount
Change
67.14%
132,802,059
135,096,188
65.18%
1.73%
2,294,129
19.66%
6.68%
41,402,968
13,913,959
40,560,469
15,377,431
19.57%
7.42%
-2.03%
10.52%
(842,499)
1,463,472
Supplies & Materials
5,326,088
2.60%
4,920,630
5,886,356
2.84%
19.63%
965,726
Capital Expenditures
Other Expenditures
2,594,012
5,452,083
1.27%
2.66%
2,294,395
7,756,489
2,549,315
7,808,139
1.23%
3.77%
11.11%
0.67%
254,920
51,650
204,990,696
100.00%
203,090,500
207,277,898
100.00%
2.06%
4,187,398
Spec. Educ. Account
Salaries
39,057,073
72.86%
40,219,421
40,225,613
70.03%
0.02%
6,192
Benefits
Purchased Services
12,519,031
1,330,926
23.35%
2.48%
13,146,768
1,318,462
13,633,316
1,661,027
23.74%
2.89%
3.70%
25.98%
486,548
342,565
439,891
196,726
0.82%
0.37%
870,015
390,632
1,135,311
687,243
1.98%
1.20%
30.49%
75.93%
265,296
296,611
Other Expenditures
63,108
0.12%
94,671
94,671
0.16%
0.00%
0
53,606,755
100.00%
56,039,969
57,437,181
100.00%
2.49%
1,397,212
6,313,478
83.96%
6,118,634
6,108,812
83.29%
-0.16%
(9,822)
1,138,043
39,333
15.13%
0.52%
1,196,888
47,915
1,171,241
47,915
15.97%
0.65%
-2.14%
0.00%
(25,647)
0
18,894
6,736
0.25%
0.09%
4,863
1,500
4,863
1,500
0.07%
0.02%
0.00%
0.00%
0
0
2,978
0.04%
300
300
0.00%
0.00%
0
7,519,461
100.00%
7,370,100
7,334,631
100.00%
-0.48%
(35,469)
Salaries
Benefits
Purchased Services
6,493,171
2,680,639
2,992,609
42.52%
17.56%
19.60%
6,653,100
3,127,018
2,643,325
6,822,267
3,105,079
3,565,457
40.53%
18.44%
21.18%
2.54%
-0.70%
34.89%
169,167
(21,939)
922,132
Supplies & Materials
Capital Expenditures
1,485,448
1,600,458
9.73%
10.48%
1,634,900
1,865,000
1,634,900
1,691,950
9.71%
10.05%
0.00%
-9.28%
0
(173,050)
Quality Comp. Account
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Expenditures
Other Expenditures
Sub-Total
Pupil Transp. Account
Other Expenditures
17,365
0.11%
15,000
15,000
0.09%
0.00%
0
15,269,689
100.00%
15,938,343
16,834,653
100.00%
5.62%
896,310
1,446,552
13.97%
1,195,757
1,195,757
11.36%
0.00%
0
519,723
5.02%
461,880
461,880
4.39%
0.00%
0
Purchased Services
Supplies & Materials
4,255,888
659,619
41.11%
6.37%
3,850,836
1,386,448
3,850,836
1,386,448
36.58%
13.17%
0.00%
0.00%
0
0
Capital Expenditures
Other Expenditures
2,546,647
924,759
24.60%
8.93%
2,379,180
879,140
2,752,060
879,140
26.15%
8.35%
15.67%
0.00%
372,880
0
10,353,189
100.00%
10,153,241
10,526,121
100.00%
3.67%
372,880
2,459,666
Sub-Total
05
2010-11
Final Budget
40,292,384
13,702,418
Sub-Total
03
2010-11
Prel. Budget
137,623,711
Supplies & Materials
Capital Expenditures
31
Pct. of
Total
Benefits
Purchased Services
Sub-Total
21
2009-10
Actual
Cap. Exp. Account
Salaries
Benefits
Sub-Total
01, 11, 21, General Fund
31, 03, 05 Salaries
190,933,985
65.45%
186,988,971
189,448,637
63.27%
1.32%
Benefits
57,149,820
19.59%
59,335,522
58,931,985
19.68%
-0.68%
Purchased Services
Supplies & Materials
22,321,174
7,929,940
7.65%
2.72%
21,774,497
8,816,856
24,502,666
10,047,878
8.18%
3.36%
12.53%
13.96%
2,728,169
1,231,022
Capital Expenditures
Other Expenditures
6,944,579
6,460,292
2.38%
2.21%
6,930,707
8,745,600
7,682,068
8,797,250
2.57%
2.94%
10.84%
0.59%
751,361
51,650
291,739,790
100.00%
292,592,153
299,410,484
100.00%
2.33%
6,818,331
Total General Fund
Independent School District 196
Rosemount, MN
26
(403,537)
SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND
2009-10 ACTUAL AND 2010-11 BUDGET
Final - Preliminary
Fund
02
Object Category
Food Service
Salaries
04
Amount
Change
3,868,300
3,869,401
32.17%
0.03%
1,101
910,820
361,785
885,072
361,785
7.36%
3.01%
-2.83%
0.00%
(25,748)
0
Supplies & Materials
5,373,041
49.63%
5,836,725
5,981,725
49.73%
2.48%
145,000
Capital Expenditures
Other Expenditures
168,716
11,815
1.56%
0.11%
918,000
11,500
918,000
11,500
7.63%
0.10%
0.00%
0.00%
0
0
Total Food Service
10,825,311
100.00%
11,907,130
12,027,483
100.00%
1.01%
120,353
Community Service
Salaries
4,365,658
48.55%
4,620,274
4,664,934
51.01%
0.97%
44,660
Benefits
Purchased Services
1,176,909
3,022,852
13.09%
33.62%
1,330,604
2,935,546
1,297,064
2,732,179
14.18%
29.88%
-2.52%
-6.93%
(33,540)
(203,367)
350,656
68,427
3.90%
0.76%
379,863
29,700
384,740
61,146
4.21%
0.67%
1.28%
105.88%
Building Construction
Salaries
Other Expenditures
Total Bldg. Const.
Debt Service - Regular
Other
Debt Service - OPEB
Other
Trust - Scholarship
Other
20, 22
Percent
Change
9.51%
3.05%
Supplies & Materials
Capital Expenditures
09 & 39
Pct. of
Total
36.14%
Benefits
Purchased Services
08
2010-11
Final Budget
1,030,012
329,812
Other Expenditures
47
2010-11
Prel. Budget
3,911,917
Total Comm. Service
07
Pct. of
Total
Benefits
Purchased Services
Supplies & Materials
Capital Expenditures
15, 56
2009-10
Actual
Agency Funds
Salaries
4,877
31,446
6,983
0.08%
3,804
4,319
0.05%
13.54%
8,991,485
100.00%
9,299,791
9,144,382
100.00%
-1.67%
(155,409)
515
77,105
0.86%
78,647
77,105
0.96%
-1.96%
(1,542)
31,122
562,338
0.35%
6.27%
29,815
482,331
29,204
594,484
0.36%
7.40%
-2.05%
23.25%
(611)
112,153
2,786
8,290,090
0.03%
92.49%
91,398
7,261,937
91,398
7,151,937
1.14%
88.99%
0.00%
-1.51%
0
(110,000)
0
0.00%
93,107
93,107
1.16%
0.00%
0
8,963,441
100.00%
8,037,235
8,037,235
100.00%
17.73%
0
18,300,267
100.00%
18,125,436
18,125,436
100.00%
0.00%
0
2,067,931
100.00%
1,709,038
1,709,038
100.00%
0.00%
0
1,000
100.00%
1,000
1,000
100.00%
0.00%
0
17,089
10.69%
13,148
13,148
8.34%
0.00%
0
Benefits
Purchased Services
Supplies & Materials
2,610
140,210
0
1.63%
87.68%
0.00%
4,291
140,100
200
4,154
140,100
200
2.64%
88.89%
0.13%
-3.19%
0.00%
0.00%
0
0
0
Total Agency Funds
159,910
100.00%
157,739
157,602
100.00%
-3.19%
0
6,381,280
100.00%
4,106,459
3,474,978
2204.91%
-6.39%
(631,481)
199,305,755
65,771,753
57.37%
18.93%
195,569,340
65,717,511
198,073,225
64,622,457
56.26%
18.35%
1.28%
-1.67%
2,503,885
(1,095,054)
Purchased Services
Supplies & Materials
26,376,386
13,656,423
7.59%
3.93%
25,694,259
15,125,042
28,331,214
16,505,941
8.05%
4.69%
10.26%
9.13%
2,636,955
1,380,899
Capital Expenditures
15,471,812
4.45%
15,140,344
15,813,151
4.49%
4.44%
672,807
Other Expenditures
26,848,287
7.73%
28,689,485
28,741,650
8.16%
0.18%
52,165
347,430,416
100.00%
345,935,981
352,087,638
100.00%
1.78%
6,151,657
Internal Service Fund
Benefits
Grand Total, All Funds
Salaries
Benefits
Total
Independent School District 196
Rosemount, MN
27
Expenditures by Object Category
2010-11 Final Budget
General Fund
Salaries
90%
Benefits
80%
Purchased Services
Supplies & Materials
70%
Capital Expenditures
Other Expenditures
60%
50%
40%
30%
20%
10%
0%
General
Spec. Ed.
Q Comp
Pupil Transp.
Cap. Exp.
All Funds
Salaries
Benefits
Purchased Services
Purchased Services,
8.05%
Supplies & Materials
Capital Expenditures
Other Expenditures,
8.16%
Other Expenditures
Supplies & Materials,
4.69%
Capital Expenditures,
4.49%
Salaries, 56.26%
Benefits, 18.35%
Independent School District 196
Rosemount, MN
28
Revenue Budget Schedules
Independent School Distict 196
Rosemount, MN
REVENUE BY SOURCE
2009-10
ACTUAL
SRC DESCRIPTION
2010-11
PRELIMINARY
2010-11
FINAL
GENERAL FUND/General Account
001
003
005
009
010
021
040
041
050
051
052
053
060
092
096
099
201
211
212
213
227
234
258
300
363
370
400
500
599
620
621
622
624
625
628
649
Maintenance Levies
Delinquent Taxes
Unemployment Insurance Levy
Fiscal Disparity
County Apportionment
Tuition from Other Minn. Sch. Dist.
Tuition from Patrons
Driver Ed Lab - Fees
Fees
Cocurr. Athletic Participation Fees
Student Parking Fees
Cocurr. Fine Arts Participation Fees
Admission
Interest Earnings
Gifts & Bequests
Miscellaneous Local Revenues
Endowment Fund Apportionment
General Education Aid
General Aid - Extended Day/Year
Shared Time Aid
Abatement Aid
Mkt Value Homestead & Ag Credit
Other State Credits
State Aids & Grants
Transition-Disabled Aid
Misc. State Revenue - MN Dept of Educ.
Federal Aids
Federal Direct Aid
Misc Federal Direct Aid
Resale - Nontaxable
Resale - Taxable
Sale of Materials
Sale of Equipment
Insurance Recovery
Judgments for School District
Perm Transfers from Other Fund
38,471,599
729,403
214,009
6,325,745
582,657
8,696
13,526
484,134
679,201
668,753
299,767
101,513
590,335
188,840
1,089,127
5,183,463
765,419
140,884,363
2,031,831
55,134
30,866
698,711
10,211
2,600,894
485,778
249,800
17,788,448
42,571
0
168,809
363,242
2,478
8,996
0
44,500
0
40,401,635
225,358
200,000
6,652,498
350,000
22,000
0
559,000
338,395
992,000
466,000
144,900
741,040
200,000
503,511
3,770,802
780,000
155,581,243
2,016,802
70,000
16,000
698,711
5,000
2,827,882
509,266
8,000
0
44,455
0
98,430
237,629
5,000
5,000
150,000
75,554
2,990,204
40,215,247
225,358
200,000
6,652,498
582,000
22,000
0
559,000
340,609
992,000
466,000
144,900
741,040
200,000
380,922
3,950,461
750,000
156,821,603
1,670,290
70,000
16,000
886,982
9,818
2,827,882
535,232
63,500
2,014,858
43,345
110,874
93,948
226,814
5,000
5,000
150,000
82,409
0
Total
221,862,817
221,686,315
222,055,590
Miscellaneous Local Revenues
Miscellaneous Federal Direct Aid
59,165
1,576,168
0
0
0
792,964
Total
1,635,332
0
792,964
GENERAL FUND/Magnet Program
099
599
Independent School District 196
Rosemount, MN
29
REVENUE BY SOURCE
2009-10
ACTUAL
SRC DESCRIPTION
2010-11
PRELIMINARY
2010-11
FINAL
GENERAL FUND/Special Education Account
071
096
099
211
360
361
365
400
405
620
621
Medical Assistance Claims
Gifts & Bequests
Miscellaneous Local Revenues
Gen. Educ./Compensatory Education Aid
State Aid for Special Education
Special Education Excess Costs Aid
Special Education Tuition Adjustments
Federal Aids
Federal Aids Thur other State/Local Agencies
Resale - Nontaxable
Resale - Taxable
120,086
1,545
11,522
60,087
19,772,810
4,018,927
0
7,756,211
0
1,732
0
80,000
0
0
51,328
20,077,834
4,772,266
0
8,317,738
0
0
0
180,000
0
0
96,487
20,845,421
5,169,645
0
9,289,489
124,025
0
0
Total
31,742,920
33,299,166
35,705,067
Maintenance Levies
State Aid
2,464,253
4,687,472
2,538,803
4,638,543
2,538,803
4,638,543
Total
7,151,725
7,177,346
7,177,346
787,356
1,190
2,301
7,887,228
280,334
5,702,947
253,357
145,000
27,293
82,500
0
443
7,782,301
311,477
6,469,545
206,737
0
20,000
979,125
0
443
7,847,485
311,477
6,028,896
258,911
0
20,000
15,087,006
14,873,003
15,446,337
Maintenance Levies
Miscellaneous Local Revenues
General Education Aid for Capital Expend.
Sale of Equipment
6,941,462
1,190
2,683,788
0
7,373,866
0
2,626,572
0
7,373,866
0
2,678,714
0
Total
9,626,440
10,000,438
10,052,580
GENERAL FUND/Quality Compensation Account
001
300
GENERAL FUND/Pupil Transportation Account
050
096
099
211
300
360
364
624
625
Fees
Gifts & Bequests
Misc Rev from Local Sources
General Education Aid for Transportation
State Aid - Non-Public Transportation
State Aid for Special Education Transp.
Bus Depreciation Aid
Sale of Equipment
Insurance Recovery
Total
GENERAL FUND/Capital Expenditure Account
001
099
211
624
Independent School District 196
Rosemount, MN
30
REVENUE BY SOURCE
2009-10
ACTUAL
SRC DESCRIPTION
2010-11
PRELIMINARY
2010-11
FINAL
FOOD SERVICE FUND
092
096
099
300
471
472
473
474
475
476
479
601
606
608
Interest Earnings
Gifts & Bequests
Miscellaneous Local Revenues
State Aids & Grants
Federal School Lunch Program
Federal Special Assistance
Commodity Cash Rebate Program
Commodity Distribution Prog.-Fed.
Special Milk Program-Federal
School Breakfast Program-Federal
Summer Food Service Program
Food Service Sales to Pupil
Food Service Sales to Adults
Special Function Food Sales
17,500
5,200
11,256
429,065
669,814
1,681,654
178,194
363,831
1,606
396,520
0
7,061,569
168,080
149,999
29,750
0
0
426,499
490,760
1,812,499
140,000
455,000
2,305
367,070
28,623
6,974,321
171,500
130,000
29,750
0
0
426,499
510,390
1,840,315
140,000
500,000
2,305
372,810
28,623
6,974,321
171,500
130,000
11,134,289
11,028,327
11,126,513
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Tuition from Other Minn. Sch. Dist.
Tuition
Fees
Admission
Admission-Taxable
Interest Earnings
Facility - Rental
Facility - Labor
Gifts & Bequests
Miscellaneous Local Revenues
Abatement Aid
Mkt Value Homestead & Agric Credit
Other State Credits
State Aids & Grants
Non-Public School Aid
Federal Aids
Resale - Nontaxable
Resale - Taxable
Permanent Transfers
1,397,224
24,065
189,407
33,639
3,801,242
138,939
13,815
4,779
9,439
492,572
49,872
10,044
165,672
725
63,031
921
1,907,462
259,524
111,113
1,053
0
209,043
1,431,063
6,520
179,453
34,280
4,437,332
152,300
9,180
3,780
10,000
496,516
41,058
8,300
159,142
500
63,031
700
1,863,083
364,112
59,500
1,735
2,000
99,000
1,424,539
6,520
179,453
34,280
4,164,197
155,300
9,180
3,780
10,000
495,927
40,698
6,500
161,142
500
69,555
870
1,949,053
340,362
123,451
1,735
2,000
99,000
Total
8,883,581
9,422,585
9,278,042
Total
COMMUNITY SERVICE FUND
001
003
009
021
040
050
060
061
092
093
094
096
099
227
234
258
300
301
400
620
621
649
Independent School District 196
Rosemount, MN
31
REVENUE BY SOURCE
2009-10
ACTUAL
SRC DESCRIPTION
2010-11
PRELIMINARY
2010-11
FINAL
ALTERNATIVE FACILITY-LEVY ACCOUNT
001
099
649
Maintenance Levies
Miscellaneous Local Revenues
Permanent Transfers
0
37,114
4,847,224
0
0
7,322,623
0
0
7,322,623
Total
4,884,338
7,322,623
7,322,623
Interest Earnings
6,819
20,000
20,000
Total
6,819
20,000
20,000
DEBT SERVICE FUND - REGULAR
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Interest Earnings
Mkt Value Homestead & Agric Credit
Other State Credits
Sale of Bonds
13,186,076
256,931
1,787,656
78,097
594,995
8,695
0
14,721,203
66,782
1,838,174
35,000
594,995
8,500
0
14,603,070
66,782
1,838,174
35,000
713,128
8,298
0
Total
15,912,450
17,264,654
17,264,452
Interest Earnings
Gifts & Bequests
1,863
0
1,000
0
1,000
0
Total
1,863
1,000
1,000
Miscellaneous Local Revenues
1,988,893
0
0
Total
1,988,893
0
0
Tuition
4,793
0
0
Total
4,793
0
0
Misc Rev from Local Sources
91,299
146,000
146,000
Total
91,299
146,000
146,000
2004 FACILITIES REFERENDUM ACCOUNT
092
001
003
009
092
234
258
631
EXPENDABLE TRUST
Scholarship Funds
092
096
TRUST FUND
Employees Flexible Spending Plan
099
AGENCY FUND
District Graduate Credits
040
AGENCY FUND
Local Collaborative Time Study
099
Independent School District 196
Rosemount, MN
32
REVENUE BY SOURCE
2009-10
ACTUAL
SRC DESCRIPTION
2010-11
PRELIMINARY
2010-11
FINAL
INTERNAL SERVICE FUND
Severance Pay (GASB #16)
092
099
Interest Earnings
Miscellaneous Local Revenues
98,137
477,258
16,000
0
16,000
450,000
Total
575,395
16,000
466,000
Interest Earnings
Miscellaneous Local Revenues
Contribution to OPEB trust
288,442
548,745
2,362,381
0
0
0
500,000
0
0
Total
3,199,568
0
500,000
OPEB Debt Service Levy
Fiscal Disparity
Interest Earnings
Mkt Value Homestead & Agric Credit
Other State Credits
1,726,437
231,354
3,095
77,023
1,126
1,506,593
190,040
3,750
77,023
200
1,509,873
190,040
3,750
73,743
1,046
Total
2,039,036
1,777,606
1,778,452
INTERNAL SERVICE FUND
OPEB Revocable Trust
092
099
614
DEBT SERVICE FUND - OPEB
001
009
092
234
258
Independent School District 196
Rosemount, MN
33
34
Expenditure Budget Schedules
Independent School Distict 196
Rosemount, MN
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2009-10
ACTUAL
2010-11
PRELIMINARY
2010-11
FINAL
1,983,500
43,268
658,753
5,087,984
1,131,018
0
4,420,629
346,704
2,081,864
87,725,798
3,532,704
24,834
29,263
2,215,314
1,215,293
63,197
13,475
2,122,666
2,136,051
607,808
802,520
2,092,621
263,720
160,935
765,911
7,832
422,366
5,018,889
62,753
5,494,355
53,660
(543,566)
82,300
3,900,006
2,016,195
155,515
174,400
11,909
70,137
446,847
(450,176)
9,959,829
1,372,743
6,291,214
1,344,993
16,386,987
92,634
7
980,425
322,610
2,036,738
828,471
85,342
236,336
0
189,495
2,099,627
43,786
667,123
5,779,790
710,555
244,803
4,160,265
279,390
2,301,763
85,301,025
3,265,193
149,332
0
1,948,601
1,257,243
53,860
4,500
2,052,115
1,967,284
0
583,282
2,132,763
266,178
202,163
808,225
8,800
210,972
4,924,368
80,277
5,460,912
47,396
(543,566)
92,935
3,391,980
1,711,395
112,159
186,500
0
42,486
1,116,255
(462,697)
10,086,480
1,404,157
6,148,409
1,403,091
19,919,576
68,907
0
1,078,281
0
0
788,740
5,000
375,000
0
193,965
2,051,589
43,786
578,002
5,647,182
667,300
247,935
4,497,718
336,289
2,231,861
86,655,994
3,135,641
146,908
7,425
2,414,317
1,243,060
53,860
4,500
1,953,962
1,944,716
481,686
592,215
2,077,278
266,178
158,990
794,389
8,800
246,970
4,851,749
98,212
5,616,413
37,304
(543,566)
92,935
3,386,575
2,236,833
134,695
186,500
3,900
40,968
474,741
(462,697)
10,271,639
1,410,611
6,292,718
1,377,295
18,036,116
109,222
0
1,009,584
0
697,824
781,460
2,500
375,000
0
193,965
GENERAL FUND/General Account
110
111
112
114
115
116
134
135
139
140
141
143
144
145
146
147
148
150
152
154
156
159
160
162
165
166
170
171
172
173
174
178
180
181
183
185
186
187
190
191
195
210
214
218
220
225
230
235
250
251
252
270
271
280
290
291
Administrators Salary
School Board Salary
Supervisor Salary
Principal Salary
Administrative Assistant
Dean-Gen Instr Support
Kindergarten Teachers Salary
Cultural Liaison
Vocational Teachers Salary
Teachers Salary
Instructional Clerk Salary
Licensed Instruct. Support/Social Worker Salary
Classroom Support-Non licensed
Substitute Teachers Salary
Nurses Salary
Nurse Substitute Salary
Private Duty Nurse Salary
Guidance Counselors Salary
Librarian Salary
Instructional Trainers
Social Worker
Building Chief Salary
Mail/Warehouse Truck Driver Salary
Campus Security Specialists
Non Supervisory Special Staff
Crossing Guard Salary
Other Classified Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodial Salary
Custodial Aides Salary
Lunchroom Supervision & Cleanup Salary
Overtime
Cocurricular Salary
Stipend
Special Assignment
Personal Days/Longevity Pay
Cell Phone Reimb
Sabbatical Leave
Sick/Severance
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
LTD
Tax Sheltered Annuities
Employer Sponsored HRA
OPEB (Up to ARC)
Worker's Compensation - Premiums
Worker's Compensation - Claims
Reemployment Compensation Insurance
OPEB (In excess of ARC)
OPEB (Pay-as-you-go)
Independent School District 196
Rosemount, MN
35
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
295
299
301
302
303
304
305
306
307
308
309
313
314
316
320
329
330
331
332
333
340
341
342
350
351
352
353
355
356
357
358
360
365
366
368
369
370
371
389
390
393
394
395
398
401
402
403
404
405
409
410
411
412
413
414
416
417
418
Inter Dept. Emp. Benefits Chargeback
Other Employee Benefits
Advertising Expense
Auditing Fees
Contracted Printing
Laundry/Dry Cleaning
Contracted Services
Legal Fees
Snow Removal
Printing Chargeback
Architects
Federal Sub Award, under $25,000
Federal Sub Award, over $25,000
Data Process-Tech Support
Communication Services - Telephone
Postage
Electricity
Heating Fuel
Rubbish Removal
Water & Sewage
Liability Insurance
Property Insurance
Vehicle Insurance
Contracted Repairs
Contract Repair - Electrical
Contract Repair - EMS
Contract Repair - Grounds
Contract Repair - Mechanical
Contract Repair - Paint
Contract Repair - Structure
Contract Repair - Vehicles
Transp Contract w/Public/Private
Transportation Chargeback
Travel, Conventions and Conferences
Out of State Travel
Entry Fees/Student Travel
Rental and Leases
Film & Audio Visual Rental
Reg/Fees To Mn Sch Dists
Payments for Educ to MN Sch Dist
Special Education Contract Services-Pupil
Field Trips - Admission
Inter Dept. Admin. Service Chargeback
Inter Dept. Misc. Service Chargeback
General Supplies
Software
Resale Supplies
Subscription & Professional Books
Fundraiser Material & Supplies
Supplies - Repairs
Supplies - Audio Visual Equip.
Supplies - Buildings
Supplies - Custodial Cleaning
Supplies - Mechanical
Supplies - Oper. Grounds
Supplies - Lighting
Supplies - Mechanical
Supplies - Pool
Independent School District 196
Rosemount, MN
36
2009-10
ACTUAL
2010-11
PRELIMINARY
2010-11
FINAL
(182,916)
19,386
8,482
59,600
66,381
3,117
2,055,269
8,384
313,597
226,847
0
133,275
103,806
0
195,973
203,222
2,570,844
977,477
184,134
358,554
138,353
337,581
13,139
709,881
35,240
17,304
59,269
13,447
0
1,955
36,358
48,223
1,029,493
383,750
10,380
147,792
221,541
0
815
1,041,744
27,067
1,407,733
(140,046)
(271,381)
1,403,606
123,684
438,261
93,441
165,719
37,998
5,060
138,984
378,555
17,738
84,930
38,243
138,717
40,463
(179,495)
58,000
14,323
58,250
93,235
2,537
2,209,967
150,543
300,000
285,958
1,000
0
0
460,600
293,257
203,381
2,570,020
1,780,936
237,164
351,066
294,000
487,771
13,139
502,793
32,701
16,127
65,461
13,000
0
1,955
48,632
1,675
884,448
415,447
0
167,546
157,372
0
0
971,873
45,640
463,242
(173,007)
(459,835)
1,289,686
146,271
271,919
85,107
45,300
65,946
1,782
199,230
389,269
21,225
80,000
65,166
137,540
52,348
(179,495)
58,000
14,323
58,250
126,750
2,537
2,239,677
150,543
300,000
318,282
1,000
240,851
80,296
460,600
309,377
230,701
2,570,020
1,780,936
237,164
351,066
294,000
487,771
13,139
882,801
32,701
16,127
65,461
13,000
0
1,955
48,632
4,550
990,676
525,133
12,396
181,324
160,853
0
0
1,150,706
45,640
527,477
(173,007)
(459,835)
1,413,609
191,676
327,469
111,193
53,300
206,917
1,782
199,230
389,319
21,225
80,000
65,166
137,540
52,348
EXPENDITURE BY OBJECT
2009-10
ACTUAL
OBJ DESCRIPTION
419
421
430
433
439
440
441
442
460
461
470
490
492
499
510
520
530
535
550
555
556
580
581
589
820
821
895
898
899
910
Supplies - Oper. Vehicles
Supplies - Epi-pen
Instructional Supplies
Individualized Instructional Supplies
Schools' Carryover - Extended Time Program
Fuels - Stored for Heating
Fuel - Vehicles
Fuel - Generators
Textbooks and Workbooks
Standardized Tests
Library Books
Food - Instructional Materials
Food & Beverages for Meetings
Warehouse Inventory Adjustment
Site/Grounds Acquisition/Improvement
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
Capital Lease-Generator
Other Vehicles Purchased
Technology Equipment
Major Software Purchase
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Capital Lease
Dues and Memberships
Software License Fees
Indirect Cost Chargeback
Scholarships
Miscellaneous Expenditure
Permanent Fund Transfers
34,223
2,764
1,460,624
53,747
0
0
65,123
7,425
64,687
238,686
99,524
38,719
18,494
(1,281)
5,836
37,542
76,475
392,979
0
1,869,251
0
441,638
77,548
(392,979)
180,305
81,952
(0)
133,559
0
5,056,267
Total
2010-11
PRELIMINARY
2010-11
FINAL
43,905
3,500
1,343,953
52,707
0
27,335
104,453
33,336
124,941
241,868
73,892
12,260
7,691
0
0
0
82,499
0
0
1,656,897
0
499,144
55,855
0
168,051
86,815
0
80,000
0
7,421,623
43,905
3,500
1,769,357
52,706
0
27,335
105,553
33,336
162,199
239,368
100,909
15,124
16,249
0
5,219
7,699
127,490
0
0
1,736,908
0
499,144
55,855
0
201,786
104,730
0
80,000
0
7,421,623
202,300,650
201,942,880
205,434,194
1,001,256
76,618
0
25,128
0
0
444
71,013
84,961
5,350
60,024
12,668
151,761
646
6,748
5,667
268
0
0
212,293
3,564
15,120
74,484
25,668
0
5,000
32,869
0
0
5,000
11,176
1,797
6,262
2,411
29,993
90
250
878
0
0
0
6,175
5,000
0
283,782
25,668
0
41,000
0
0
0
102,625
34,897
1,829
23,314
4,167
55,153
326
2,100
2,244
0
0
0
6,175
5,000
155,000
5,000
GENERAL FUND/Magnet Program
140
141
143
145
156
170
171
183
210
214
218
220
225
230
250
270
271
280
303
305
308
313
314
Teachers Salary
Instructional Clerk Salary
Licensed Instruct. Support/Social Worker Salary
Substitute Teachers Salary
Social Worker
Other Classified Salary
Secretarial/Clerical Salary
Stipend
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Worker's Compensation - Premiums
Worker's Compensation - Claims
Reemployment Compensation
Contracted Print
Contracted Services
Printing Chargeback
Federal Sub Award, under $25,000
Federal Sub Award, over $25,000
Independent School District 196
Rosemount, MN
37
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2009-10
ACTUAL
329
360
365
366
394
401
430
492
520
530
555
176
683,110
0
49,496
60
977
136,976
0
0
3,759
81,965
6,000
0
932,567
2,000
0
0
0
0
0
0
0
6,000
880,383
0
26,000
0
0
66,041
0
0
42,000
75,000
2,690,047
1,147,620
1,843,704
144,444
579,075
1,006,476
16,563,171
256,492
205,783
8,755,459
313,547
418,711
28,559
266,553
186,844
178,119
1,613,726
1,926,180
132,050
73,747
147,333
590,631
1,067,271
16,959,293
260,058
164,926
8,851,621
262,000
451,618
20,669
354,100
202,724
207,948
1,925,154
2,086,070
43,553
74,484
162,332
4,595,290
153,232
0
121,225
26,661
1,139,642
36
134,643
54,087
0
1,279
19,711
0
2,807,664
743,340
1,542,039
354,722
6,437,511
28,927
230,359
17,788
76,890
188,870
169,599
4,834,910
25,161
0
122,623
24,247
1,059,186
1,000
224,534
88,708
0
0
0
0
3,076,668
814,132
1,570,222
358,222
6,700,845
27,803
334,429
0
0
264,447
144,444
582,984
1,050,055
16,806,715
284,469
141,106
14,505
262,000
451,618
24,644
352,700
206,167
161,674
1,918,810
2,158,543
43,784
74,484
470,790
169,599
4,816,766
25,161
8,435,885
120,219
22,791
1,057,634
1,000
269,133
148,153
0
3,780
0
6,000
3,076,608
783,924
1,605,139
353,060
7,338,762
30,629
257,077
8,300
0
179,817
Postage
Transp Contract w/Public/Private
Transportation Chargeback
Travel, Conventions and Conferences
Field Trips - Admission
Gen Supplies
Instructional Supplies
Food-Meetings
Bldg Acq/Improv
Equipment - Purchased or Leased
Technology Equipment
Total
2010-11
PRELIMINARY
2010-11
FINAL
GENERAL FUND/Special Education Account
110
112
133
136
138
140
141
142
143
144
145
146
148
149
151
153
154
155
156
157
158
161
165
170
171
172
183
184
185
187
191
199
210
214
218
220
225
230
250
251
252
270
Administrators Salary
Supervisor Salary
DAPE Specialist
Special Education Teachers Salary
Interpreter for Deaf
Teachers Salary
Instructional Clerk Salary
Substitute - Non-Licensed Classroom Support
Licensed Instruct. Support/Social Worker
Classroom Support-Non licensed
Substitute Teachers Salary
Nurses Salary
Private Duty Nurse Salary
Occupational Therapist Salary
Psychologist Salary
Due Process - IEP Facilitator
Instructional Trainer
One-to-One Para
Social Worker
Speech/Language Pathologist
Physical Therapist
School Patrol Advisors-Walkers
Non Supervisory Special Staff
Other Classified Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Stipend
Non-Licensed Timesheet
Special Assign
Cell Phone Reimb
Sick/Severance
Salary Adjustments
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Sponsored Health Reimb (HRA)
OPEB (Up to ARC)
Worker's Compensation - Premiums
Independent School District 196
Rosemount, MN
38
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2009-10
ACTUAL
271
280
291
295
303
305
306
308
313
314
320
329
350
360
362
364
365
366
368
369
370
373
390
393
394
401
402
403
404
405
409
430
433
441
470
492
520
530
533
555
557
820
821
898
30,052
60,870
0
0
0
159,923
0
98
65,944
24,050
3,102
18,129
22,931
150
2,457
22,073
39,939
147,014
9,801
2,998
8,348
13,123
557,971
229,034
3,841
110,491
1,762
1,584
12,176
687
225
8,307
304,403
50
72
133
0
68,379
18,832
77,034
32,481
15,039
1,188
46,881
0
0
0
0
1,000
152,231
0
2,200
160,506
27,000
5,141
17,139
54,250
0
4,700
23,500
51,013
231,411
0
5,300
11,659
19,836
402,500
144,576
4,500
93,514
9,530
0
21,100
0
0
19,141
726,230
500
0
0
50,000
62,616
82,000
96,116
99,900
18,600
25,500
50,571
0
0
0
0
1,000
151,438
0
2,200
260,098
80,747
5,141
19,978
50,250
0
14,350
30,410
50,830
319,114
0
5,300
13,759
19,836
402,500
229,576
4,500
174,455
19,530
0
31,400
0
0
19,141
890,285
500
0
0
0
168,868
99,084
269,291
150,000
18,600
25,500
50,571
53,606,755
56,039,969
57,437,181
1,350
132,243
553,627
63,246
2,705,716
2,227,489
35,551
70,999
51,845
0
0
0
0
3,992,562
2,069,372
8,900
0
0
0
0
0
0
3,992,562
2,059,550
8,900
0
0
Worker's Compensation - Claims
Unemployment Compensation
OPEB (Pay as you go)
Benefits Chgbck
Contracted Printing
Contracted Services
Legal Fees
Printing Chargeback
Federal Sub Award Under $25,000
Federal Sub Award Over $25,000
Communication Services - Telephone
Postage
Contracted Repairs
Transp Pub
Interpreter for the Deaf Under $25,000
Foreign Language Interpreter Under $25,000
Transportation Chargeback
Travel, Conventions and Conferences
Out of State Travel
Entry Fees/Student Travel
Rental and Leases
Cert. Professional/Personal Care Under $25,000
Payments for Educ to MN Sch Dist
Special Education Contracted Services
Field Trips - Admission
General Supplies
Software
Resales
Subscription & Professional Books
Fundraisers Materials & Supplies
Supplies - Repairs
Instructional Supplies
Individualized Instructional Supplies
Fuel-Vehicles
Media Resources
Food & Beverages for Meetings
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
Other Equipment-Spec. Educ. Direct Instruct.
Technology Equipment
Technology Equipment-Spec. Educ. Direct Instruct.
Dues and Memberships
Software License Fees
Scholarships
Total
2010-11
PRELIMINARY
2010-11
FINAL
GENERAL FUND/Quality Compensation Account
112
134
136
139
140
143
145
146
149
Supervisor
Kindergarten Teacher Salary
Special Education Teacher Salary
Vocational Teacher Salary
Teachers Salary
Licensed Instructional Support Salary
Substitute Teachers Salary
Nurse
Occupational Therapist
Independent School District 196
Rosemount, MN
39
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2009-10
ACTUAL
150
151
152
153
154
156
157
158
165
170
183
191
210
218
220
225
230
250
252
270
305
308
366
370
401
402
404
430
492
555
820
60,675
54,836
57,917
2,759
18,612
35,866
138,134
5,340
600
0
93,854
2,820
461,267
346,164
22,138
248,909
957
22,703
5,305
30,600
15,722
461
23,150
0
2,735
0
16,159
0
0
6,736
2,978
0
0
0
0
0
0
0
0
0
0
47,800
0
468,077
336,524
21,946
306,969
1,000
21,995
0
40,377
23,315
2,000
20,100
2,500
3,300
0
1,563
0
0
1,500
300
0
0
0
0
0
0
0
0
0
0
47,800
0
467,325
335,984
21,450
289,245
990
20,465
0
35,782
23,315
2,000
20,100
2,500
3,300
0
1,563
0
0
1,500
300
7,519,461
7,370,100
7,334,631
88,893
78,209
56,213
457,428
4,229,690
833,338
468,084
104,750
131,398
0
0
479
5,305
39,384
461,266
423,848
4,600
14,339
1,415,437
8,444
22,775
10,653
90,671
79,773
66,000
449,833
4,387,100
827,000
452,166
116,568
134,739
250
4,000
0
5,000
40,000
506,802
458,814
4,620
14,663
1,704,303
11,540
36,031
0
88,893
78,209
66,000
456,196
4,522,100
867,000
443,312
116,568
134,739
250
4,000
0
5,000
40,000
506,356
460,006
4,620
12,822
1,686,602
13,333
38,120
0
Guidance Counselors
Psychologist
Librarian
Due Process/IEP Facilitator
Instructional Trainers
Social Worker
Speech/Lng Path
Physc Therapist
Non-Supervisory Special Staff
Other Classified
Stipend
Sick/Severence
FICA/Medicare
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
OPEB (Up to ARC)
Worker's Compensation - Premiums
Contracted Services
Printing Chargeback
Travel, Conventions and Conferences
Rental
General Supplies
Software
Subscription & Professional Books
Instructional Supplies
Food & Beverages for Meetings
Technology Equipment
Dues & Memberships
Total
2010-11
PRELIMINARY
2010-11
FINAL
GENERAL FUND/Pupil Transportation Account
110
112
161
165
167
168
169
170
171
178
180
187
191
195
210
214
218
220
225
230
250
251
Administrators Salary
Supervisor Salary
School Patrol Advisors
Non Supervisory Special Staff
Bus Driver Salary
Bus Chaperone Salary
Mechanics Salary
Other Classified Salary
Secretarial/Clerical Salary
Longevity
Overtime
Cell Phone Reimb
Sick/Severance
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Sponsored Health Reimb (HRA)
Independent School District 196
Rosemount, MN
40
EXPENDITURE BY OBJECT
2009-10
ACTUAL
2010-11
PRELIMINARY
2010-11
FINAL
OPEB (Up to ARC)
Worker's Compensation - Premiums
Worker's Compensation - Claims
Unemployment Compensation
Inter Dept. Emp. Benefits Chargeback
Advertising Expense
Contracted Printing
Laundry/Dry Clean
Contracted Services
Printing Chargeback
Communications Services - Telephone
Postage
Electricity
Heating Fuel
Rubbish Removal
Water & Sewage
Liability Insurance
Vehicle Insurance
Contracted Repairs
Contract Repair - Insurance
Contract Repair - Vehicles
Transp Contract w/Public/Private
Transp Non Public - Parent Reimb
Transportation Chargeback - Charters
Travel, Conventions and Conferences
Rental and Leases
Inter Dept. Admin. Service Chargeback
General Supplies
Software
Subscription & Professional Books
Supplies - Repairs
Supplies - Vehicle
Fuel - Vehicles
Food & Beverages for Meetings
Equipment - Purchased or Leased
New Bus Purchase
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Dues and Memberships
Software License Fees
48,603
217,823
15,235
22,271
15,344
0
5,345
0
51,708
2,373
841
7,176
54,011
9,815
4,409
3,418
60,790
34,200
10,707
12,126
55,988
3,570,997
114,221
(1,094,847)
8,553
84,116
(3,339)
74,913
8,030
186
110
366,962
1,034,871
376
43,132
1,557,326
0
0
3,271
14,094
0
217,085
155,000
0
18,160
2,000
6,000
5,000
26,300
4,500
1,700
9,000
45,000
40,000
5,000
3,600
100,000
60,000
20,825
4,000
57,000
3,960,000
140,000
(1,900,000)
9,500
50,900
(7,000)
13,500
3,000
600
800
467,000
1,150,000
0
65,000
1,800,000
0
0
1,000
14,000
0
210,060
155,000
0
18,160
2,000
6,000
5,000
26,300
4,500
1,700
9,000
55,000
40,000
5,000
3,600
100,000
60,000
20,825
4,000
57,000
3,960,000
140,000
(1,000,000)
9,500
63,032
(7,000)
13,500
3,000
600
800
467,000
1,150,000
0
65,000
1,626,950
0
0
1,000
14,000
Total
15,269,689
15,938,343
16,834,653
OBJ DESCRIPTION
252
270
271
280
295
301
303
304
305
308
320
329
330
331
332
333
340
342
350
354
358
360
361
365
366
370
395
401
402
404
409
419
441
492
530
548
580
581
820
821
Independent School District 196
Rosemount, MN
41
EXPENDITURE BY OBJECT
2009-10
ACTUAL
OBJ DESCRIPTION
2010-11
PRELIMINARY
2010-11
FINAL
GENERAL FUND/Capital Expenditure Account
110
112
140
141
145
165
171
183
187
210
214
218
220
225
230
250
251
270
305
308
309
310
316
350
366
370
372
401
402
460
470
510
520
530
535
555
556
580
581
589
820
821
822
896
Administrators Salary
Supervisor Salary
Teachers Salary
Instr Clerk
Substitute Teachers Salary
Non Supervisory Special Staff
Secretarial/Clerical Salary
Stipend
Cell Phone Reimb
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Sponsored Health Reimb (HRA)
Worker's Compensation - Premiums
Contracted Services
Printing Chargeback
Architects
Architects Reimbursable Fees
Data Processing Service
Contracted Repairs
Travel, Conventions and Conferences
Rental and Leases
Ice Rental
General Supplies
Software
Textbooks and Workbooks
Library Books
Site/Grounds Acquisition/Improvement
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
Capital Lease-Generator
Technology Equipment
Major Software Purchases
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Capital Lease-Generator
Dues and Memberships
Software License Fees
TIES Fees
Taxes & Special Assessments
103,040
157,526
345,212
0
0
749,147
42,052
48,596
979
107,694
72,539
20,852
21,152
269,949
2,741
17,338
462
6,995
580,265
345
2,776
755
431,259
209,174
867
2,819,464
210,984
37,715
0
495,283
126,621
26,552
216,736
635,747
103,054
377,341
114,363
1,078,194
97,714
(103,054)
610
180,375
720,000
23,774
Total
10,353,189
Independent School District 196
Rosemount, MN
42
105,101
166,394
216,237
34,234
0
583,655
43,514
46,622
0
91,476
65,206
14,457
19,075
248,405
833
14,432
0
7,996
787,258
0
0
0
0
27,000
2,000
2,787,578
247,000
60,150
0
1,274,176
52,122
23,502
195,000
841,845
0
20,000
122,925
1,078,194
97,714
0
3,000
141,740
734,400
0
105,101
166,394
216,237
34,234
0
583,655
43,514
46,622
0
91,476
65,206
14,457
19,075
248,405
833
14,432
0
7,996
542,258
0
0
0
0
272,000
2,000
2,787,578
247,000
60,150
0
1,274,176
52,122
23,502
195,000
1,214,725
0
20,000
122,925
1,078,194
97,714
0
3,000
141,740
734,400
0
10,153,241
10,526,121
EXPENDITURE BY OBJECT
2009-10
ACTUAL
OBJ DESCRIPTION
2010-11
PRELIMINARY
2010-11
FINAL
FOOD SERVICE FUND
110
112
171
172
173
176
177
178
191
195
210
214
220
225
230
250
251
252
270
271
280
290
295
301
303
305
308
309
320
329
332
350
366
370
395
401
402
404
409
490
491
495
520
530
555
820
910
Administrators Salary
Supervisor Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodians
Cafeteria Workers
Cafeteria Workers Substitute
Lunchroom Supervision & Clean Up
Sick/Severance
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Sponsored Health Reimb (HRA)
OPEB
Worker's Compensation - Premiums
Worker's Compensation - Claims
Reemployment Compensation Insurance
OPEB (In excess of ARC)
Inter Dept. Emp. Benefits Chargeback
Advertising
Contracted Printing
Contracted Services
Printing Chargeback
Architects
Communication Services
Postage
Rubbish Removal
Contracted Repairs
Travel, Conventions and Conferences
Rental and Leases
Inter Dept. Admin. Service Chargeback
General Supplies
Software
Subscription & Professional Books
Supplies - Repairs
Food Cost
Commodities Consumed
Milk Cost
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
Technology Equipment
Dues and Memberships
Perm Transfer to Other Funds
Total
Independent School District 196
Rosemount, MN
43
103,040
136,224
145,329
3,480
23,101
2,630,054
42,119
543,566
2,576
282,427
272,239
245,290
4,970
240,171
1,613
6,189
10,086
5,351
78,645
48,026
1,824
0
115,608
107
0
18,412
7,598
40,116
0
5,201
108,629
32,636
38,342
3,235
75,537
390,759
14,906
223
47,741
3,982,419
363,831
573,161
90,628
61,617
16,471
11,815
0
105,101
137,881
143,132
5,000
25,000
2,528,850
40,000
576,669
0
306,667
230,345
210,628
4,140
273,462
1,103
5,550
0
0
40,855
30,000
0
0
114,737
300
100
35,500
7,500
15,000
500
6,500
120,110
40,000
34,000
9,800
92,475
467,957
15,000
500
85,000
4,161,152
455,000
652,116
700,000
200,000
18,000
11,500
0
103,040
135,177
143,132
5,000
25,000
2,534,716
40,000
576,669
0
306,667
230,429
214,288
3,537
246,945
1,648
8,930
0
0
34,558
30,000
0
0
114,737
300
100
35,500
7,500
15,000
500
6,500
120,110
40,000
34,000
9,800
92,475
467,957
15,000
500
85,000
4,261,152
500,000
652,116
700,000
200,000
18,000
11,500
0
10,825,311
11,907,130
12,027,483
EXPENDITURE BY OBJECT
2009-10
ACTUAL
OBJ DESCRIPTION
2010-11
PRELIMINARY
2010-11
FINAL
COMMUNITY SERVICE FUND
110
112
120
140
141
143
144
145
146
156
163
164
165
170
171
172
173
183
186
187
191
195
210
214
218
220
225
230
250
251
252
270
271
280
290
291
295
299
301
303
305
308
320
329
330
331
332
333
350
360
365
366
370
394
395
401
Administrators Salary
Supervisor Salary
ECFE & School Readiness Manager
Teachers Salary
Instructional Clerk Salary
Classroom Support-Licensed
Classroom Support-Non licensed
Substitute Teachers Salary
Nurses Salary
Social Worker
Pool Attendant
Building Supervisors
Non Supervisory Special Staff
Other Classified Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodial Salary
Stipend
Personal Days/Longevity Pay
Cell Phone Reimb
Sick/Severance
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Sponsored Health Reimb (HRA)
OPEB
Worker's Compensation - Premiums
Worker's Compensation - Claims
Unemployment Compensation
OPEB (In excess of ARC)
OPEB (Pay-as-you-go)
Inter Dept. Emp. Benefits Chargeback
Other Employee Benefits
Advertising Expense
Contracted Printing
Contracted Services
Printing Chargeback
Communication Services - Telephone
Postage
Electricity
Heating Fuel
Rubbish Removal
Water & Sewage
Contracted Repairs
Transp Contract w/Public/Private
Transportation Chargeback
Travel, Conventions and Conferences
Rental and Leases
Field Trips - Admissions
Inter Dept. Admin. Service Chargeback
General Supplies
127,179
394,957
162,031
1,397,204
687,910
0
0
19,931
81,642
13,787
278,346
151,716
220,187
53,532
555,303
22,020
62,184
8,900
0
465
0
128,365
303,939
147,499
93,202
29,783
464,580
3,576
31,480
12,520
0
28,191
6,079
4,096
0
0
51,964
0
4,571
60,066
2,637,337
29,915
2,099
43,960
18,324
5,489
3,556
2,881
6,743
36,565
25,415
21,144
21,569
35,369
67,848
43,469
Independent School District 196
Rosemount, MN
44
129,723
497,419
172,064
1,671,894
691,000
7,197
0
22,500
89,104
0
262,705
159,337
155,114
50,894
487,329
10,780
59,965
8,980
4,860
0
3,370
136,039
333,522
164,403
99,246
29,848
553,557
1,703
40,662
0
3,862
38,561
6,300
0
0
6,000
52,940
0
6,700
60,050
2,491,909
39,200
3,396
54,370
20,688
8,166
6,458
3,750
13,488
16,100
26,500
20,132
22,307
56,240
86,092
54,698
127,179
427,815
176,458
1,652,117
659,052
7,197
0
25,900
85,923
0
262,705
157,243
212,500
53,535
531,951
25,280
60,654
8,980
4,860
2,160
49,126
134,299
334,585
167,902
98,571
27,438
528,094
3,831
37,721
0
5,112
30,570
4,300
0
0
6,000
52,940
0
6,700
60,050
2,287,975
35,293
1,332
54,930
19,761
7,813
4,780
3,350
15,140
16,100
29,526
21,784
26,253
55,300
86,092
43,025
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2009-10
ACTUAL
402
403
404
405
412
430
433
460
461
470
490
492
520
530
555
820
895
910
10,226
2,118
1,989
7,082
1,127
139,747
125,525
5,456
3,105
1,805
8,999
9
34,675
13,238
20,514
3,583
0
3,400
17,649
3,835
2,924
7,000
1,950
152,061
128,546
5,500
2,500
1,200
2,000
0
0
7,400
22,300
3,804
0
0
22,749
3,835
2,499
7,000
1,950
160,874
129,408
6,000
1,500
1,900
4,000
0
0
21,400
39,746
4,319
0
0
8,991,485
9,299,791
9,144,382
Supervisor Salary
FICA/Medicare
PERA (Public Employee Retire Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
TSA Match
Workers' Compensation
Advertising Expense
Contracted Services
Contracted Repairs
General Supplies
Supplies - Audio Visual Equip.
Site/Grounds Acquisition/Improvement
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
77,105
5,485
5,301
1,550
17,172
200
1,042
374
607
415,098
342
2,718
68
1,298,065
5,936,070
9,434
78,647
6,017
5,505
1,380
15,103
41
1,250
519
0
304,713
0
1,344
0
1,249,721
5,224,280
0
77,105
5,899
5,494
1,179
14,724
205
1,364
339
0
416,866
0
1,344
0
1,249,721
5,114,280
0
Total
7,770,630
6,888,520
6,888,520
146,291
0
45,549
219,492
376,578
177,618
90,054
6,498
143,982
244,855
177,618
90,054
6,498
143,982
244,855
Software
Resale Supplies
Subscription & Professional Books
Fundraiser Material & Supplies
Supplies - Custodial Cleaning
Instructional Supplies
Individualized Instructional Supplies
Textbooks and Workbooks
Standardized Tests
Library Books
Food - Instructional Materials
Food & Beverages for Meetings
Bldg Acq/Imprv
Equipment - Purchased or Leased
Technology Equipment
Dues and Memberships
Indirect Cost Chgbck-Nonpub-Admin
Perm Transfer to Other Funds
Total
2010-11
PRELIMINARY
2010-11
FINAL
ALTERNATIVE FACILITY-LEVY ACCOUNT
112
210
214
220
225
230
250
270
301
305
350
401
410
510
520
530
2004 FACILITIES REFERENDUM ACCOUNT
370
460
510
520
530
Rental and Leases
Textbooks
Site/Ground Acquisition/Improvement
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
Independent School District 196
Rosemount, MN
45
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2009-10
ACTUAL
555 Technology Equipment
821 Software License Fees
404,901
0
392,601
93,107
392,601
93,107
1,192,812
1,148,715
1,148,715
Bond, Redemption of Principal
Bond, Interest
Loans, Redemption of Principal
Loans, Interest
Other Debt Service Expenditure
14,835,000
3,446,265
2,565
385
16,052
14,830,000
3,280,615
2,565
256
12,000
14,830,000
3,280,615
2,565
256
12,000
Total
18,300,267
18,125,436
18,125,436
1,000
1,000
1,000
1,000
1,000
1,000
1,949,464
0
0
1,949,464
0
0
Stipend
FICA/Medicare
TRA (Teacher Retirement Assn)
Work Comp
Printing Chargeback
4,072
290
224
20
180
0
0
0
0
0
0
0
0
0
0
Total
4,786
0
0
Social Worker
FICA
TRA
Dental
Medical
Life
TSA Match
Work Comp
Travel
Pymt Ed Oth MN ISD
Pymt Ed Oth Agency
General Supplies
13,017
996
716
224
0
10
69
63
30
104,000
36,000
0
13,148
1,006
723
158
2,210
7
100
87
100
110,000
30,000
200
13,148
1,006
723
156
2,104
7
100
58
100
110,000
30,000
200
Total
155,124
157,739
157,602
Total
2010-11
PRELIMINARY
2010-11
FINAL
DEBT SERVICE FUND - REGULAR
710
720
730
740
790
EXPENDABLE TRUST
Scholarship Funds
898 Scholarships
Total
TRUST FUND
Employees Flexible Spending Plan
891 Claims Paid to Participants
TOTAL
AGENCY FUND
District Graduate Credits
183
210
218
270
308
AGENCY FUND
Local Collaborative Time Study
156
210
218
220
225
230
250
270
366
390
394
401
Independent School District 196
Rosemount, MN
46
EXPENDITURE BY OBJECT
2009-10
ACTUAL
OBJ DESCRIPTION
2010-11
PRELIMINARY
2010-11
FINAL
INTERNAL SERVICE FUND
Severance Pay (GASB #16)
191
Sick/Severance
1,703,704
1,116,255
450,000
Total
1,703,704
1,116,255
450,000
4,677,576
0
0
2,990,204
3,024,978
0
4,677,576
2,990,204
3,024,978
400,000
1,667,481
450
0
1,708,038
1,000
0
1,708,038
1,000
2,067,931
1,709,038
1,709,038
INTERNAL SERVICE FUND
OPEB Revocable Trust
225 Employee Insurance - Health
910 Permanent Fund Transfers
Total
DEBT SERVICE FUND - OPEB
710 Bond Principal
720 Bond Interest
790 Other Debt Service
Total
Independent School District 196
Rosemount, MN
47
48
Additional Information
Independent School Distict 196
Rosemount, MN
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
2010-11 Operating Funds Budget Timetable
Final Budget Phase
Completion Date
Persons Responsible
Activities
September 15, 2010
Coordinator of Finance
September 17, 2010
Coordinator of Finance
Week of October 4, 2010
District-level Administrators
(including special education,
pupil transportation, food
service, and community
education departments)
Federal Program
Administrators
Coordinator of Finance
Notification to schools of
carryovers/deficits and final budget
timelines
Notification to district office budget
administrator of final budget timelines
October 5, 2010
Weeks of October 11, &
October 18, 2010
October 29, 2010
October 29, 2010
December 6, 2010
December 13, 2010
December 13, 2010
January 10, 2011
Elementary Principals
Middle School Principals
High School Principals
Elementary Principals
District-level Administrators
Middle School Principals
High School Principals
Superintendent
Director of Elem. Education
Director of Sec. Education
Director of Finance &
Operation
Director of Finance &
Operations
Coordinator of Finance
Superintendent
Superintendent’s Cabinet
Audit/Finance Committee
Director of Finance &
Operations
Coordinator of Finance
Director of Finance &
Operations
Coordinator of Finance
49
Update schools’ MyBudgetfile to reflect
actual October 1 enrollment and revised
staffing allocations based on actual
October 1 enrollment
MyBudgetFile Versions 3.2 refresher and
work sessions
Complete and submit final budget for
directors’ review and approval
Review and approve budgets; inform
Coordinator of Finance when ready for
processing
Prepare draft copy of final budget for
review with superintendent and
superintendent’s Cabinet
Review draft copy of the proposed final
budget
First presentation of the proposed final
budget to the School Board
Final presentation of the proposed final
budget to the School Board
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan, Minnesota
Educating our students to reach their full potential
Student Enrollment - Actual October 1st Total Student Counts
October 1
Early
Childhood
Kindergarten
Elementary
2000
370
1,949
2001
335
2002
Annual %
Increase
(Decrease)
Secondary
Center-Based
Special Educ.
Total
Enrollment
12,864
12,776
476
28,435
0.86%
1,890
12,667
13,012
496
28,400
-0.12%
349
1,861
12,363
13,373
577
28,523
0.43%
2003
418
1,823
12,220
13,466
645
28,572
0.17%
2004
396
1,787
12,065
13,449
685
28,382
-0.66%
2005
410
1,823
11,844
13,419
773
28,269
-0.40%
2006
419
1,834
11,650
13,318
819
28,040
-0.81%
2007
417
1,785
11,537
13,320
814
27,873
-0.60%
2008
445
1,879
11,484
13,035
840
27,683
-0.68%
2009
440
1,818
11,555
12,792
842
27,447
-0.85%
2010
406
1,891
11,531
12,786
840
27,454
0.03%
Note: Enrollment numbers through October 1, 2010 are actual, based on the district's official October 1 enrollment report.
50
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan, Minnesota
Educating our students to reach their full potential
Students – Average Daily Membership (ADM)
Actual for Last Eight Years and Projections for 2009-10 and 2010-11 School Years
ADM (for Students Served or Tuition Paid)
Total
Percent
Increase
(Decrease)
Total Pupil Units
Percent
Increase
Number
(Decrease)
Year Ended
June 30,
Early Childhood
and Kindergarten –
Handicapped
Kindergarten
Elementary
Secondary
Number
2002
287.76
1,740.62
13,113.91
13,421.31
28,563.60
0.36%
33,002.47
0.63%
2003
297.39
1,689.51
12,862.70
13,689.05
28,538.65
-0.09%
33,060.70
0.18%
2004
298.80
1,673.04
12,520.90
13,688.76
28,181.50
-1.25%
32,680.15
-1.15%
2005
334.54
1,625.84
12,422.88
13,741.17
28,124.43
-0.20%
32,654.31
-0.08%
2006
344.82
1,656.02
12,206.24
13,740.72
27,947.80
-0.63%
32,443.12
-0.65%
2007
360.43
1,645.73
12,029.42
13,659.88
27,695.46
-0.90%
32,162.29
-0.87%
2008
367.01
1,584.83
11,899.30
13,643.75
27,494.89
-0.72%
32,062.72
-0.31%
2009
377.49
1,706.23
11,842.79
13,405.61
27,332.12
-0.59%
31,781.05
-0.88%
2010
367.80
1,627.40
11,927.94
13,303.56
27,226.70
-0.39%
31,684.99
-0.30%
2011 Estimate
367.76
1,676.31
11,895.19
13,204.26
27,143.52
-0.31%
31,547.17
-0.43%
Note 1:
ADM totals are actual except for 2010-11 which are estimates for budget development use.
Note 2:
Beginning in 2004, the ADM that can be generated by a single student for general education aid is capped at 1.0. Enrollments for
prior years are presented above under the “old law” (capped at 1.5 ADM per student).
Note 3:
ADM is weighted as follows in computing pupil units:
Early Childhood
and Kindergarten –
Handicapped
Kindergarten
Elementary
1–3
Elementary
4–6
Secondary
Fiscal 1996
through 1999
1.000
0.530
1.060
1.060
1.300
Fiscal 2000
through 2007
Various
0.557
1.115
1.060
1.300
Fiscal 2008
Various
0.612
1.115
1.060
1.300
51
52
1,026
980
931
823
748
-17.80%
2006
2007
2008
2009
2010 - Preliminary
10-Yr. % Increase
5.38%
235
237
260
244
274
286
275
276
246
223
DCD
MildModerate
-27.40%
53
58
58
54
53
62
68
72
70
73
DCD
SevereProfound
2400.00%
25
23
22
20
15
15
12
7
1
1
Severely
Multiple
Impaired
1.92%
53
61
63
62
54
61
52
51
52
52
Physically
Impaired
46.67%
88
90
92
92
83
80
68
67
69
60
Hearing
Impaired
6.25%
17
15
17
19
16
17
14
15
19
16
Visually
Impaired
-28.96%
991
1,044
1,028
1,088
1,120
1,200
1,264
1,313
1,338
1,395
Specific
Learning
Disorder
-30.49%
326
321
370
384
424
444
465
464
478
469
Emotional/
Behavior
Disorder
100.00%
2
3
2
3
4
2
2
1
2
-
Deaf-Blind
110.38%
547
541
516
485
441
432
389
345
283
260
Other
Health
Disorder
335.09%
744
750
711
623
538
472
367
290
224
171
Autistic
Spectrum
Disorder
10.00%
11
14
14
11
13
11
7
7
7
10
Traumatic
Brain
Injury
25.75%
337
399
364
314
314
301
305
275
311
268
Developmentally
Delay
6.88%
4,177
4,379
4,448
4,379
4,375
4,393
4,276
4,234
4,080
3,908
Total
Note: December 1, 2010 special education unduplicated child count is preliminary, unauidted data from the Minnesota Department of Education ; final audited child count wll not be available until February 2011.
1,010
2005
1,051
2003
988
980
2002
2004
910
Speech/
Language
Impaired
2001
December 1
Counts
Special Education Unduplicated Child Count - Actual or Unedited December 1
Last Nine Years and 2010-11 School Year
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
-4.61%
-1.55%
1.58%
0.09%
-0.41%
2.74%
0.99%
3.77%
4.40%
3.88%
Annual %
Increase
(Decrease)
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
Employee Head Counts
Last Nine Years and 2010-11 School Year
Year Ended
June 30,
Administrators/ Supervisor/
Principals
Special Staff
Teachers/
Nurses
Clerical
Truck Drivers/
Mechanics/
Custodians Food Service Bus Drivers Non-Licensed
Total
Employees
2001
90
54
2,257
762
185
129
230
35
3,742
2002
91
53
2,458
838
184
163
208
24
4,019
2003
90
53
2,549
923
211
176
222
34
4,258
2004
93
55
2,535
916
194
166
244
33
4,236
2005
91
57
2,366
903
182
167
247
35
4,048
2006
94
58
2,685
1,101
208
201
271
32
4,650
2007
99
60
2,351
1,052
228
209
270
42
4,311
2008
103
64
3,002
1,165
261
248
297
45
5,185
2009
109
61
2,543
977
212
185
247
42
4,376
2010
106
60
2,724
1,003
227
189
273
42
4,624
Percent Increase
(decrease) over
10 years
21.11%
12.96%
12.67%
28.22%
14.59%
43.41%
7.39%
20.00%
16.94%
Note 1:
Note 2:
This schedule is a headcount based on assignment; if an employee has multiple assignment, he/she will be reflected multiple times.
Administrators and principals include district office cabinet, principals, secondary school building assistant principals, and
principals on special assignment.
53
54
26,160
Total
49.767
4.1900
4.4460
4.3820
4.3100
1.0000
0.5000
18.828
2.136
2.184
2.174
2.180
2.125
2.140
12.939
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
18.000
Administration
12.318
-
-
0.535
0.586
0.800
0.671
0.647
0.768
0.791
0.576
0.587
0.765
0.615
0.923
0.701
0.858
0.717
0.566
0.589
0.623
12.318
31.233
4.0220
4.9010
4.8000
4.6850
0.8250
19.233
2.000
2.000
2.000
2.000
2.000
2.000
12.000
-
998.745
68.1900
83.1850
81.4030
79.7740
14.1110
7.6630
334.326
35.713
48.462
45.443
47.821
33.077
36.716
247.232
22.729
19.459
26.412
25.804
20.538
32.897
22.687
15.228
21.797
28.577
22.309
34.297
23.234
28.076
24.357
15.737
15.971
17.078
417.187
141.339
6.1530
6.5230
6.6950
6.6360
0.4800
26.487
3.230
4.150
3.980
3.900
3.000
2.900
21.160
5.011
4.929
5.431
5.710
4.838
6.382
4.730
4.489
5.009
5.967
4.796
6.884
5.146
5.640
5.444
4.196
4.650
4.440
93.692
Instructional Counselor/ Classroom
Assistant
Dean
Teacher
Specialist
15.400
-
0.900
0.900
0.900
0.900
0.900
0.900
5.400
0.500
0.500
0.500
0.500
0.500
0.500
0.700
0.600
0.500
0.500
0.700
0.700
0.500
0.700
0.500
0.500
0.500
0.600
10.000
Gifted &
Talented
4.725
0.4500
0.4500
0.4500
0.4500
0.2250
2.025
0.450
0.450
0.450
0.450
0.450
0.450
2.700
-
Technology
Assistant
26.441
1.0000
1.0000
1.0000
1.0000
0.8130
0.2500
5.063
0.938
0.938
0.938
0.938
0.938
0.938
5.628
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
15.750
Nurse
48.000
4.0000
4.0000
4.0000
4.0000
1.0000
1.0000
18.000
2.000
2.000
2.000
2.000
2.000
2.000
12.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
18.000
12-month
Secretary
34.421
2.3280
2.8360
2.7770
2.7110
1.3500
0.9000
12.902
0.650
0.729
0.689
0.715
0.650
0.650
4.083
0.900
0.900
1.003
0.968
0.900
1.220
0.900
0.900
0.900
1.070
0.900
1.272
0.900
1.071
0.932
0.900
0.900
0.900
17.436
10-month
Secretary
112.287
4.4090
5.3730
5.2620
5.1360
0.6750
20.855
3.390
4.591
4.339
4.505
3.119
3.500
23.444
3.536
3.150
4.124
4.065
3.150
5.323
3.518
3.150
3.394
4.449
3.561
5.346
3.617
4.356
3.799
3.150
3.150
3.150
67.988
10-month
Clerk
9.000
2.0000
2.0000
2.0000
2.0000
1.0000
9.000
-
-
Campus
Security
Note 2: Specialist FTE allocations at the elementary schools include band, media, physical education, general music and reading recovery teachers.
Specialist FTE allocations at the middle schools include band and media teachers.
Specialist FTE allocations at the high schools include media, development psychology program, 6th and 7th period requests and work experience disadvantage program.
Note 1: Total FTE allocations to the schools are based on actual October 1, 2010 enrollment and approved staffing guidelines and additional allocations from directors for class size reduction or unique staffing needs.
Data as shown above does not include additional FTEs funded by schools' instructional allocations, basic skills revenue, integration revenue , career development, site councils and booster clubs.
Staff funded by various federal grants are excluded from this summary.
1,790
2,181
2,136
2,085
367
182
8,741
861
1,166
1,102
1,144
792
889
5,954
629
529
721
709
561
903
620
418
601
780
623
942
645
769
673
426
443
473
11,465
Apple Valley
Eagan
Eastview
Rosemount High
School of Environmental Studies
Alternative Learning Center
High Schools Total
High Schools
Black Hawk
Dakota Hills
Falcon Ridge
Rosemount Middle
Scott Highlands
Valley Middle
Middle Schools Total
Middle Schools
Cedar Park
Deerwood
Diamond Path
Echo Park
Glacier Hills
Greenleaf
Highland
Northview
Oak Ridge
Parkview
Pinewood
Red Pine
Rosemount Elem.
Shannon Park
Southview
Thomas Lake
Westview
Woodland
Elementary Schools Total
Elementary Schools
Actual
10/1/10
Enrollment
Final 2010-11 School Staffing Allocation Table
Educating our students to reach their full potential
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
1,483.676
96.7420
114.7140
112.7690
110.7020
19.8040
11.9880
466.719
51.407
66.404
62.913
65.409
48.259
52.194
346.586
36.086
32.399
41.145
40.593
33.448
49.965
36.201
27.818
35.062
44.203
35.756
52.297
36.973
43.576
38.624
27.924
28.635
29.666
670.371
By School
Total
55
30.125
30.425
25.200
25.300
0.00%
2008
2009
2010
2011
10-Yr. %
Increase
11.08%
50.700
50.200
51.565
52.115
56.950
52.740
-4.11%
117.375
117.869
108.790
105.930
118.128
116.850
120.910
120.300
53.710
53.750
120.290
116.515
49.590
47.710
122.925
Sec. EBD
SLD/MMMI/
7.000
8.000
8.000
8.000
6.000
7.000
6.000
4.000
4.000
1913.43%
76.037
80.537
EBD
CIP/NBA/ Elem EBD
Teachers
-40.00%
14.000
12.000
13.000
15.000
16.000
16.000
18.000
19.000
19.000
20.000
20.000
Ridge
Dakota
0.00%
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
Lead Tchr.
Ridge
Dakota
DCD/SPMI
-70.78%
11.688
11.688
83.886
84.670
90.250
77.250
72.250
63.000
52.000
44.000
40.000
Pathway
Trans.+
CID/CIP/NBA
-17.06%
13.000
12.400
11.900
12.250
20.74%
16.100
16.300
16.300
18.400
19.400
16.250
14.500
15.200
16.750
15.800
14.800
13.600
13.500
DAPE
14.100
13.000
12.050
10.900
14.950
Therapist
Occupation
Note 1: Total FTEs as summarized does not include 10.03 FTEs funded by federal special education aid or 4.276 FTEs of nurses.
30.600
2007
27.100
2004
29.425
26.250
2003
2006
25.150
2002
27.900
25.200
2001
2005
Language
Psychologist
Year
45.191
Speech/
Fiscal
Center-based
DCD/SPMI/CID/
Resource
63.68%
36.300
35.600
35.600
34.100
34.900
32.800
29.400
26.300
25.250
24.050
21.750
Teacher
ECSE
36.05%
16.150
15.850
15.850
15.850
15.450
13.650
13.650
13.850
12.550
12.250
11.650
Speech
ECSE
635.71%
9.700
10.300
10.300
10.200
9.500
8.600
8.600
7.300
7.650
6.700
1.400
Therapist
Occupation
ECSE
14.58%
13.750
13.750
13.750
13.500
13.750
13.750
13.750
13.500
12.750
12.250
12.000
WEH
Last Nine Years and Actual for 2010-11
66.67%
1.000
1.000
1.000
1.000
0.600
0.600
0.600
0.500
0.600
0.600
0.600
Team
Tech
Assistive
Special Education Staffing Allocation Table
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
104.00%
10.200
10.200
12.000
12.000
11.200
10.200
9.200
8.200
7.000
6.000
5.000
Specialist
Inclusion
9.08%
3.000
4.000
5.000
7.088
6.973
5.672
6.170
4.999
4.335
4.085
3.667
Prep.
Center-Based
Itinerant/Music
Deaf &
-6.98%
7.500
8.000
7.700
7.000
8.750
7.500
7.100
7.600
7.900
7.700
8.600
Hearing
Hard of
42.86%
4.000
4.000
4.000
3.600
3.600
3.600
4.300
3.900
3.900
2.800
2.800
Impaired
Visually
7.14%
3.000
3.000
3.000
3.000
3.000
2.800
2.800
2.800
2.800
2.800
2.800
Impaired
Physically
0.00%
2.600
2.600
2.600
2.600
2.600
2.600
2.600
2.600
2.600
2.600
2.600
Therapy
Physical
100.00%
1.726
1.564
2.429
1.976
1.825
-
-
-
-
-
-
Teacher
Homebound
100.00%
9.000
9.000
-
-
-
-
-
-
-
-
-
Team
Evaluation
Elementary
23.90%
445.126
448.058
439.095
441.404
469.676
435.787
430.830
413.459
390.315
366.710
361.633
FTEs
Total
0.22%
0.23%
0.23%
0.20%
0.25%
0.23%
0.25%
0.27%
0.29%
0.28%
0.32%
(Decrease)
Increase
Annual %
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
2010-11 Final Budget
Special Education Program Para-Professional Allocations
FY2006 to FY2011
Final Budget
2010-11
Disability
Speech/language Impaired
Final Budget
2009-10
Final Budget
2008-09
0.063
0.063
0.406
110.523
115.488
14.037
Hearing Impaired
Final Budget
2007-08
Final Budget
2006-07
Final Budget
2005-06
Increase/(Decrease)
FTEs
Percent
-
-
-
0.063
100.00%
129.797
128.125
134.557
124.968
(14.445)
-13.07%
13.500
10.672
9.781
12.375
19.029
(4.992)
-35.56%
7.963
7.088
7.438
7.844
8.563
7.813
0.150
1.88%
Visually Impaired
2.313
3.594
2.656
2.656
2.219
2.080
0.233
10.07%
Specific Learning Disorder
3.314
4.564
5.625
3.656
1.625
2.781
0.533
16.08%
Emotional/Behavior Disorder
41.284
40.346
41.438
47.969
55.190
46.677
(5.393)
-13.06%
Other Health Disorder
12.380
14.319
13.500
16.406
17.672
16.635
(4.255)
-34.37%
129.729
131.516
122.790
123.140
129.087
125.533
4.196
0.422
0.422
0.844
1.688
3.531
3.375
0.750
0.750
18.845
18.880
21.031
22.288
26.594
7.190
1.344
0.600
1.444
0.750
348.063
351.874
357.547
364.997
392.163
DCD Mild-Moderate & Severe-Profound
Physically Impaired
Autistic Spectrum Disorder
Traumatic Brain Disorder
Severely Multiple Impaired
-
Early Childhood Special Education
Other
Total
56
-
-
24.431
(2.953)
-
3.23%
-699.76%
0.00%
(5.586)
-29.64%
-
7.190
100.00%
373.322
(25.259)
-7.26%
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
General Fund Actual or Projected Fund Balance History
FY2001-02 through FY2010-11
Fund Balance As of June 30
$20,000,000
$10,000,000
$-
57
$35,035,007
$39,668,557
$40,840,312
$26,854,407
$30,000,000
$33,410,125
$30,234,435
$37,988,142
$40,000,000
$47,784,706
$50,000,000
$47,688,170
$60,000,000
$40,278,043
Reserved and Unreserved
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan, Minnesota
Educating our students to reach their full potential
2010-11 Final Budget General Fund Expenditure by Program with Object Series Totals
Salaries &
Wages
Program
Number Program Description
School Board
010
020
030
050
105
107
110
201
203
204
205
211
212
215
216
217
218
219
220
230
240
250
255
256
257
258
260
270
291
292
294
296
298
Total
$
Office of Superintendent
236,418
564,656
Instructional Administration
(7,807)
School Administration
General Administrative Support
Other Administrative Support
Business Support Services
Education - Kindergarten
Education - Elementary General
Title II Part A - Teacher & Principal Training and Recruiting
Title III Part A - English Language Acquisition
Education - Secondary General
Visual Art
Business
Title I Part A - Improving the Academic Achievement
Basic Skills (AOM)
Gifted & Talented
Limited English Proficiency
English (Language Arts)
Foreign Language/Native Language
Health, Physical Education & Recreation
Family Living Science
Industrial Education
Mathematics
Computer Science/Technology Education
Music
Natural Sciences
Social Studies
Cocurricular Activities (Non-Athletics)
Boys & Girls Athletics
Boys Athletics
Girls Athletics
Extra-Curricular
$
Employee
Benefits
82,000
$
Purchased
Services
21,157
$
Supplies &
Materials
66,344
$
Capital
Expenditures
12,917
$
-
Misc.
Expenditures
$
54,000
413,259
123,929
13,196
11,664
-
(118,115)
59,902
17,485
8,321
21,500
2,608
3,100
11,962,145
8,233,496
3,067,357
381,780
186,496
48,215
44,801
6,604,232
2,528,309
1,798,106
1,312,686
69,456
149,125
746,550
727,597
388,435
138,155
169,707
24,200
6,500
600
2,942,080
1,742,157
1,045,555
27,840
115,800
7,500
3,228
5,876,839
4,499,718
1,350,389
-
26,732
-
-
49,253,913
36,931,201
9,775,482
786,613
1,082,347
628,420
49,850
601,403
407,559
93,212
83,150
4,251
-
13,231
198,571
134,289
32,794
24,070
3,447
-
3,971
15,776,997
10,890,997
880,693
2,460,389
950,848
553,764
40,306
2,653,183
1,959,111
608,864
190
71,023
13,995
-
788,163
590,170
186,424
1,512
8,617
-
1,440
965,945
645,526
124,927
158,143
21,067
-
16,282
540,917
405,372
106,274
68
29,203
-
-
2,630,910
1,896,725
557,012
117,911
54,474
-
4,788
3,748,355
2,774,878
904,842
7,500
56,635
4,350
150
10,077,673
7,634,731
2,365,581
12,992
29,669
4,700
30,000
4,299,637
3,235,063
965,279
28,800
66,595
3,900
-
8,277,272
6,214,104
1,842,941
30,146
50,231
139,850
-
1,571,107
1,145,983
332,117
2,472
87,265
3,255
15
1,540,189
1,095,359
342,454
3,214
87,707
11,455
-
8,540,395
5,533,244
1,709,044
8,844
1,284,513
4,750
-
685,245
460,482
151,354
5,342
26,958
41,109
-
7,262,449
5,134,929
1,578,161
35,274
114,490
399,195
400
7,106,862
5,337,828
1,669,425
8,406
81,832
9,371
-
7,618,077
5,791,395
1,749,643
14,811
59,378
2,850
-
1,581,251
950,826
129,252
215,549
270,192
-
15,432
1,197,775
408,259
55,228
489,818
189,839
38,031
16,600
1,628,634
1,118,536
152,003
318,703
39,392
-
-
1,420,889
965,133
131,154
295,687
28,915
-
-
210,575
61,266
8,437
64,378
76,494
-
-
102,418
65,605
20,759
9,930
5,824
100
200
301
Agricultural
321
Health Occupations
300,754
200,878
60,844
8,000
22,650
7,812
570
351
Technical Education
13,000
-
-
-
-
9,800
3,200
387,660
252,885
89,404
5,862
16,345
22,702
462
45,568
30,436
9,318
2,816
2,798
-
200
647,404
393,234
112,937
32,908
52,490
51,985
3,850
1,360,490
991,441
297,630
58,015
13,404
-
-
620,036
467,278
146,078
3,146
3,534
-
-
248,940
29,920
2,878
161,891
14,029
10,710
29,512
361
365
371
380
385
399
400
401
402
403
404
405
406
407
408
410
411
412
414
416
420
605
610
620
640
710
712
720
740
760
790
810
850
940
950
Trade & Industrial Education
Service Occupations
Related Subjects/Diversified & Interrelated Occupations
Special Needs
Special Needs - Non-Disabled
Vocational - General (Carl D. Perkins Grant)
General Spec Ed
Speech/Language Impaired
Developmental Cognitive Disabilities: Mild -Moderate
Developmental Cognitive Disabilities: Severe-Profound
Physically Impaired
Deaf-Hard-Of-Hearing
Visually Impaired
Specific Learning Disability
Emotional/Behavior Disorder
Other Health Disabilities
Autistic Spectrum Disorders
Developmentally Delayed
Traumatic Brain Injury
Severely Multiple Impaired
Special Education - Aggregate (three or more disabilities)
General Instructional Support
Curriculum Development
Education Media
Staff Development
Secondary Counseling & Guidance Services
Elementary Counseling & Guidance Services
Health Services
Social Work Services
Pupil Transportation
Other Pupil Support Services
Operations & Maintenance
Capital Facilities
Property & Liabilities Insurance
Transfers
Total $
151,148
133,000
18,148
-
-
-
-
6,341,745
4,837,059
1,464,651
16,000
24,035
-
-
1,824,256
1,299,961
515,638
7,000
1,657
-
-
6,671,549
4,423,428
1,967,230
184,360
70,150
23,881
2,500
1,106,295
710,265
296,795
55,735
15,000
28,500
-
1,318,797
792,955
326,054
117,200
16,988
65,600
-
465,716
294,976
102,242
23,840
14,658
30,000
8,996,215
6,760,629
2,165,389
4,500
65,697
-
-
5,317,429
3,684,088
1,390,108
167,642
53,991
19,000
2,600
-
852,066
514,202
248,028
86,436
3,400
-
9,017,624
6,131,539
2,779,878
36,000
45,707
24,500
4,279,560
2,938,131
833,628
142,443
239,676
75,111
50,571
15,127
9,440
5,687
-
-
-
-
2,390
1,852
538
-
-
-
-
11,075,236
7,692,588
1,519,159
810,461
587,106
426,922
39,000
46,499
3,962,722
2,139,073
660,134
1,038,179
73,249
5,588
1,853,153
1,146,034
274,128
102,139
279,224
4,208
47,420
4,188,012
2,717,399
978,363
21,782
294,266
12,050
164,152
3,736,729
2,605,460
713,552
364,700
40,897
1,000
11,120
2,603,287
1,951,952
613,036
12,725
19,172
4,500
1,902
300
-
-
-
300
-
-
1,893,413
1,354,820
486,858
4,211
46,154
1,340
30
933,560
699,760
220,504
11,596
1,700
-
-
16,838,153
6,825,767
3,105,079
3,565,457
1,634,900
1,691,950
15,000
1,200
378,568
48,906
8,329
312,883
7,250
-
18,406,222
7,690,832
3,387,171
5,828,750
1,140,375
358,700
6,169,001
120,619
54,663
3,361,268
10,284
2,714,274
394
(92,107)
781,771
-
-
781,771
-
-
-
7,421,623
-
-
-
-
-
7,421,623
299,410,484
$ 189,448,637
58
$
58,931,985
$
24,502,666
$
10,047,878
$
7,682,068
$
8,797,250
Glossary
Independent School Distict 196
Rosemount, MN
GLOSSARY
This budget has been prepared using the district account codes. These account codes were created to
parallel the state's Uniform Financial Accounting and Reporting Standards (UFARS) account code
structure. UFARS is required for state reporting to the Minnesota Legislature and many state and federal
agencies. The district is able to provide additional information for the local taxpayers, School Board,
administration and staff by utilizing software to expand on the number, and therefore the detail, of account
codes beyond the basic UFARS codes.
Revenue Codes
Local Revenue (Source 001-199)
001
Property Tax Levy
This levy represents the local property tax effort in the basic revenue formula in each fund. This
levy is reduced by the amount of state tax credits, fiscal disparities and county apportionment
revenue.
004
Revenue from Municipalities for Tax Increment Finance
Revenue received from cities or counties for tax increment financing districts payments made for
referendums, distribution of excess tax increments, and for Neighborhood Revitalization Program
tax increments.
009
Fiscal Disparities
Contributions are made to a seven-county fund based on new commercial valuations. A
distribution is then made with the intention of equalizing these tax revenues among the seven
counties.
010
County Apportionment
County apportionment is revenue collected by the county from power transmission lines and from
penalties and interest on real estate taxes. This revenue is divided among the various levying
entities within the county. General education aid is reduced by the amount of this revenue.
019
Miscellaneous County Tax Revenue
This revenue is from tax-forfeited sales, Green Acres, excess transmission lines and other
revenue sources.
020
Property Tax Shift Recognition
This is revenue from the property tax levy that is the net shift (the difference between the amount
of property tax revenues recognized in accordance with statutory tax shift provisions in the current
fiscal year and the amount recognized in the prior fiscal year). The total in this revenue code
should equal, with the opposite sign, revenue code 299.
021
Tuition from Other Minnesota School Districts
Revenue for tuition costs received from other districts for educational purposes for pupils and
other costs reimbursements from Minnesota school districts.
040
Tuition from Patrons
Revenue from students, parents, or guardians received for tuition for instructional programs. For
example: tuition payment from foreign exchange students.
041
Driver’s Education Fees
Revenue from students, parents or guardians for driver education behind the wheel training.
050
Fees from Patrons
Fees consist of various charges made to students, parents or guardians for the rental or use of
school equipment, and all other charges permitted by law.
051
Cocurricular Athletic Participation Fees
Fees charged to students for their participation in cocurricular athletic programs.
59
052
Student Parking Fees
Fees charged to students for the use of the student parking lots.
maintenance of the student parking lots.
The fees are used for
053
Cocurricular Fine Arts Participation Fees
Fees charged to students for their participation in cocurricular fine arts programs.
060
Admissions
Revenue for admissions, gate receipts, and voluntary donations relating to attendance at any
event or activity sponsored by and under that control of the school board.
071
Medical Assistance Claims
Revenue from billing medical assistance for the provisions of IEP services. This revenue is
generated from medical assistance billings as special education revenue at the district level. This
revenue is included in cross-subsidy reports, but excluded from excess cost aid calculations.
072
Third Party Revenue Received from Private Insurance Providers
This revenue is from billing private insurance providers for the provisions of IEP services. This
revenue is generated from third-party billings as special education revenue at the district level.
This revenue is included in cross-subsidy report, but excluded from excess cost aid calculation.
092
Interest Earnings
This is income from temporary investments in government bonds, treasury certificates, or other
investments authorized by statute. The revenue is allocated proportionally to the funds from
which the resources were invested.
093
Facility Rental
This revenue is from rental of district facilities. Examples include gyms and pools.
094
Facility Labor
This revenue source is for cleaning services provided for rental of district facilities.
096
Gifts & Bequests
This revenue reflects contributions from local philanthropic foundations, local private individuals or
local private organizations for which no repayment of special service to the contributor is
expected.
099
Miscellaneous Local
This revenue source includes amounts from colleges for placement of their student teachers, local
collaborative time study funding and other miscellaneous revenue from local sources.
State Revenue (Source 200-399)
201
Endowment Fund
This revenue reflects earnings from lands deeded to the State of Minnesota by the US
Government. The amount of the revenue is determined by dividing the earnings by the number of
pupil units in average daily attendance in the State of Minnesota. General education aid is
reduced by the amount of revenue from this source.
60
211
General Education Aid
General education aid includes the sum of Basic, Extended Time, Training and Experience,
Elementary and Secondary Sparsity, Transportation Sparsity, Transition, Equalized Referendum
Aid and Supplemental Aids. Additional revenue is included in this code for which the Legislature
has restricted for specific purposes and must be identified with a Finance Code. These revenues
are: Basic Skills, Operating Capital, Telecommunication Access, Staff Development-50%, Staff
Development-25% Grant, Staff Development-25% District-Wide, Learning and Development,
Quality Compensation (Q Comp), Gifted and Talented, and Pre-Kindergarten Transition.
213
Shared Time Aid
Shared time aid represents state revenue received for students that attend both public and
nonpublic school. State aid is based on the percentage of the student time attending the public
school.
227
Abatement Aid
This state aid is received from the state for a calculated percentage of the net revenue loss in
prior years due to county abatements of property tax levies.
234
Market Value Homestead and Agricultural Credit
This state aid is received from the state to replace real estate tax credit to homeowners. This
revenue is deducted from the property tax levy. This aid was approved by the 2001 Legislature
and is effective 2002-03.
258
Other State Credits and Exempt Property Reimbursements
Various other reimbursements which are received from the state, to replace property taxes on
specific types of property which receive tax credits through state formulas. These credits currently
include those for Agricultural Preserve, Enterprise Zone, Disaster Credit, Attached Machinery Aid,
Border City Disparity Credit, Prior Year Rent Property and Mobile Home Credits.
299
State Aid Adjustments
This represents the amount of state aid payments that have been reduced and replaced by
property tax revenue. The state aid adjustments amount may represent either an increase or
decrease to state aid payments. The amount in this code should equal, with the opposite sign,
the amount recorded in revenue code 020.
300
State Aids (Required Specific Finance Code)
This revenue code is used to record state aids for projects specifically defined by the Minnesota
Department of Education. This revenue code is used only when a state finance code is required.
Examples of state aids include: food service aid, adult basic and continuing education, early
childhood family education, non-public pupil aids and school readiness programs.
301
Nonpublic Aid
Revenues received from the state for services and materials provided to nonpublic school
students. Textbooks, instructional materials, guidance services, nursing service are examples of
items that may be provided. This revenue is recorded in the community service fund.
307
Health and Safety Aid
This aid represents aid to equalize the health and safety levy, which provides revenue needed to
complete state approved health and safety projects.
360
Special Education Aid
Partial reimbursement for special education expenditures from the state. This aid represents a
percentage of both salary and equipment costs of the district. For 1997-98 and 1998-99 the levy
portion of special education funding is 20% and 10%, respectively. For 1999-2000 and later years
this aid represents all categorical revenue for special education costs, including disabled student
transportation.
61
369
Revenue From Other State Agencies
This represents revenue received from state agencies other than the Minnesota Department of
Education.
370
Other Aid from State
This represents miscellaneous revenue received from the Minnesota Department of Education.
This revenue code is used when a state finance code is not required.
Federal Revenues (Source 400-599)
400
Federal Aids Received through the State
This code is used to record revenue from federal aids and grants received through the
Department of Education for specifically defined projects. Examples of these projects are:
disabled students, training/retraining teachers in math and science, Title Programs, preschool
incentive grants (handicapped early education), infants and toddlers program (ages birth through
two), drug-free schools and communities and grants for single parent programs.
405
Federal Aid Received through Other State, Local or Fiscal Agencies
This is federal aid received from agencies other than the Minnesota Department of Education.
471
Federal School Lunch Aid
This is federal aid received as part of the federal school lunch program pursuant to the National
School Lunch Act and the Child Nutrition Act. This revenue code should be used with finance
code 701, National School Lunch Program (P.L. 105-336: CFDA No. 10.555). In 2010-11 the aid
is calculated at 26 cents per lunch served.
472
Special Assistance - Needy Child Program
This federal aid provides free or reduced-price lunches for qualifying students. This federal aid is
paid in addition to the basic aid as recorded in revenue source code 471. In 2010-11 the aid is
calculated at $2.32 per reduced-price lunches served and $2.72 per free lunch served.
473
Commodity Cash Rebate Program
This revenue code is used to record cash rebate payment from the Food and Nutrition Service of
the Minnesota Department of Education for the value of USDA commodities contained in
approved commercial products purchased by the district.
474
Commodity Distribution Program
This revenue code is used to record the value of USDA donated commodities established by the
latest revision of the “Standardized Commodity Costs” provided by the Child Nutrition Section of
the Minnesota Department of Education. This revenue code should be used with state finance
codes 701-709.
475
Federal Special Milk Program
This federal aid provides for reduced-price milk for qualifying students. In 2009-10 the aid is
calculated at 16 cents per ½ pint of milk served.
476
Federal Breakfast Program
This federal aid provides for free, reduced-price and paid breakfasts for students. In 2010-11 the
aid is calculated at 26 cents per breakfast served, $1.18 per reduced-price breakfast served and
$1.48 per free breakfast served.
499
Miscellaneous Federal Aid through the State
This represents miscellaneous federal revenue received from the Minnesota Department of
Education not defined above. (e.g., federal disaster aid, substitute teacher cost reimbursement.)
62
500
Federal Direct Aid
This represents federal revenue received directly from the federal government. This revenue
code is used when a federal direct finance code is required.
599
Miscellaneous Federal Direct Aid
This represents miscellaneous federal revenue received directly from the federal government and
the use of federal direct finance code is not required.
Other Revenue (Source 600-699)
601
Food Service Sales to Pupils
This revenue represents sales of food, milk, etc. to pupils, exclusive of any federal aid for free and
reduced-price lunches.
606
Food Service Sales to Adults
This revenue source is used to record revenue generated from sales of food, milk, etc. to adult
lunches.
608
Special Functions Food Sales
Special function revenue is income from food sold to various functions such as the new teachers'
breakfast, dinner theater, high school organization functions, and coffee and baked goods for
meetings.
620
Resale - Nontaxable
This revenue represents nontaxable sales of food to students for home economics classes and to
nonprofit groups for printing services.
621
Resale - Taxable
This revenue represents taxable sales of materials and supplies to students, staff and the public.
Examples of these sales are supplies for music instruments, wood and metal supplies for
industrial arts projects, and miscellaneous items offered for sale through the athletic departments.
623
Sale of Real Property
This revenue code is used to record proceeds from the sale or exchange of school buildings or
real property of a school. This amount is recorded as an “other financing source” in the financial
statements.
624
Sale of Equipment
This revenue results from the sale of surplus equipment. This amount is recorded as an “other
financing source” in the financial statements.
625
Insurance Recovery
This revenue represents the amount of insurance recoveries for losses of school property.
631
Sale of Bonds
This revenue code is used to record the sale of bonds for construction in the building construction
fund, or sale of bonds for the purpose of refunding debts in the debt service fund.
649
Permanent Transfers from other Funds
This revenue code is used to record School Board approved operating transfers for amounts
received by one fund from another fund. This amount is recorded as an other financing source in
the financial statements.
63
Expenditure Codes
100-199
Salaries and Wages
These are expenditures that are related to all full and part-time employees of the district.
They do not include self-employed personnel or independent contractors.
200-299
Employee Benefits
These are all the non-salary costs of benefits paid on behalf of district employees. These
include PERA, FICA, TRA, workers' compensation, dental insurance, health insurance, life
insurance and unemployment insurance.
300-399
Purchased Services
These accounts are used for budgeted expenditures related to contracted personnel and
other purchased services. The accounts also include data processing, insurance and utility
costs.
400-499
Supplies and Materials
These expenditures relate to tangible items of an expendable nature. The majority of these
expenses are budgeted at the building level from per pupil allocations. These expenses
include textbooks, instructional, general office supplies, lunchroom supplies and food for
preparing student meals. Other costs relate to the facilities department for building upkeep
and maintenance.
500-599
Capital Expenditures
The cost of purchasing instructional and non-instructional equipment, refurbishing and
remodeling buildings, construction of portable buildings, and other major maintenance
projects are budgeted in the 500 series accounts. Installment payments for the principal and
interest amounts of purchased equipment are also charged to this area. The cost of bus
purchases is also included.
700-799
Debt Service
These expenditures cover debt service principal, interest and other associated costs for debt.
800-899
Other Expenditures
Other expenses are other miscellaneous expenses not categorized elsewhere, including
indirect cost allocations, dues and memberships.
900-999
Other Financing Uses
The purpose of these expense codes is to facilitate reconciliation of UFARS and the district's
audited financial statements. Transfers between funds and bond refunding payments are the
expenses classified here.
64