2011-12
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
2011-12
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 Dakota County, Minnesota serving approximately
27,400 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 152,000.
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
Educating our students to reach their full potential
D
Rd
✹
17
.
160th St.
33
10 23
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
30 Apple Valley
31 Eagan
32 Eastview
33 Rosemount
34 School of Environmental
Studies
35 Area Learning Center
✹
40 Dakota Ridge
Special Education School
✪ District Offices
★ Early Childhood Learning Center
★ Cedar Valley Learning Center
★ Rahncliff Learning Center
1
2
3
55
Co
Akron Ave.
ur
th
ou
se
Bl
vd
.
135th St.
55
Rosemount
145th St.
42
42
✪
✪
160th St.
52
Coates
Lakeville
Empire Township
.
e
Av
on
nn
Ga
7
dR
d.
d
od
Diamond Path
1
★
35
✪40
Pilot Knob Rd.
Galaxie Ave.
4
24
Shannon Pkwy.
16
42
Foliage Ave.
Whitney Dr.
11
Apple Valley
32
55
52
d.
132nd St.
Cedar Ave.
25
12
2
30★
52
20
21
22
23
24
25
9
3
Dod
m
14
Pilot Knob Rd.
Johnny Cake Rd.
.
ve
Cedar A
cago Av
Chi
e.
Southcross Dr.
35W
140th St.
Inver
Grove
Heights
da
na
Ca ve.
A
Burnsville
ino
Dr
.
11
3
8
Cliff Rd.
22
Hayes Rd.
42
2
Garden View Dr.
35E
Portland Ave.
35W
Eagan
3
rews R
McAnd
77
Palo
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.
Blaine Ave.
Rahn Rd.
Deerwood Dr.
3
Barnes Ave.
35E
(2011-12)
Dodd Rd.
District Map
Lexington Ave.
Lone Oak Rd.
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
Rosemount-Apple Valley-Eagan Public Schools
3
56
Vermillion
Township
Corporate boundary
Interstate
U.S. Hwy.
State Hwy.
County Hwy.
communications/maps/maps-b/w/11-12 District Map.eps
District 196 Graphics/6-1-11
Elementary Schools
9 Red Pine
1Deerwood 2 Echo Park 10Rosemount
3Greenleaf 11 Shannon Park
4Highland 12Southview
5Northview 13 Thomas Lake
6 Oak 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
21 Dakota Hills
22 Falcon Ridge
23Rosemount
24 Scott Highlands
25Valley
High Schools
30 Apple Valley
31Eagan
32Eastview
33Rosemount
34School of Environmental Studies
35 Area Learning Center
Special Education Schools District Offices
1
35 Transition Plus/Pathway
Early Childhood Learning Center
2
40 Dakota Ridge
Cedar Valley Learning Center
3
Rahncliff Learning Center
1
2011-12 Community Budget Guide
By the
Numbers
9
For nine 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.
District 196 has a general fund operating budget of approximately
$297 million for the 2011-12 school year. On a per pupil basis,
District 196 is an average-spending school district compared to the
48 districts in the Twin Cities metro area. Historically, District 196
allocates a higher percentage of expenditures for regular classroom
instruction and a lower percentage for administration and support
services compared to the state and metro-area averages.
297
87
Nearly nine of 10 school-aged children who live in District 196
attend District 196 schools. The district’s 87 percent “capture rate” of
school-aged children living within the district is considered among
the highest in the state.
90
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.
18
2
Approximately 18 percent of District 196 students receive free
or reduced-price school meals based on National School Lunch
Program qualification criteria. That compares to 37 percent of
students in Minnesota. Each year, the district’s award-winning
Food and Nutrition Services Department serves more than 3.6
million meals.
200
6
District 196 operates approximately 200 school buses, making
it the largest district-owned bus fleet in Minnesota. The district
provides bus transportation to more than 20,000 of its 27,400
students. Each year, district bus drivers and chaperones travel more
than 2.7 million miles transporting students safely to and from
school.
District 196 high school students won state speech championships
in six of 13 categories of competition and brought home more than
one-fourth of all medals awarded at the State Speech Tournament
in April 2011.
Four District 196 seniors earned National Achievement Awards in
Writing in 2011 from the National Council of Teachers of English.
They are four of 13 students in Minnesota and 520 in the nation
selected to receive a National Achievement Award in Writing based
on prepared and impromptu writing samples that they produced
as juniors.
16
In fall 2011, 16 District 196 seniors were named National Merit
Scholarship semifinalists (top 1 percent of seniors nationwide)
and another 36 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.
District 196 high schools offer 24 Advanced Placement (AP) courses
for students taking college preparatory courses. In 2011, the
College Board recognized 571 District 196 high school students for
their performance on AP course exams that they took as juniors
and seniors, including 11 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 an
AP course.
571
5,075
1
The Apple Valley High School wrestling team ended the 2010-11
season as the nation’s #1-ranked high school team for the second
year in a row. Apple Valley won its sixth straight state team title and
seven students won individual state titles in their weight class.
10
Ten of the top 100 inventions selected for display at the spring
2011 metro What If? Young Inventors Fair were created by
District 196 elementary students.
During the 2010-11 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.
Independent School District 196
26
Students of color represent 26 percent of enrollment in District 196
schools compared to 25 percent statewide. The district’s
percentage of students of color has nearly doubled in the last
10 years.
District 196 exceeded $2 million in energy savings during the
four years it contracted to participate in the Schools for Energy
Efficiency (SEE) program, which ended in 2011. The district
continues energy saving efforts through the district-run Better
Energy Efficiency (BEE) program, which also focuses on simple
low- and no-cost behavior changes such as turning off lights and
computers.
4
41
Of the nearly 54,000 households in District 196, 41 percent
have preschool and/or school-aged children living in them and
25 percent of the district’s 152,000 residents are under age 18.
57
Fifty-seven District 196 high school students were named AllState Musicians for 2011-12 by the Minnesota Music Educators
Association.
2
2011-12 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 our students to reach their full potential.
Numbers below are based on the district’s October 3, 2011 Official Enrollment Report.
Free or Reduced-Price School Meals
Total Students: 27,404 (10-3-11)
• Fourth largest public school district in Minnesota
• Early Childhood Special Education: 427 (1.6% of students)
• Center-Based Special Education: 817 (3.0%)
• Grades K - 5: 11,477 (41.9% of students)
• Grades 6 - 8: 5,981 (21.8% of students)
• Grades 9 - 12: 8,702 (31.7% of students)
• 18.1% of District 196 students qualify to receive free or
reduced-price school meals compared to 36.6% of students
statewide
5-Year Enrollment History
Student Ethnicity
American
Indian
1%
Asian
9%
Hispanic
6%
Black
10%
District 196 enrollment has declined gradually, less than
1% per year, since the 2003-04 school year.
White
74%
5-Year Enrollment Projections
English Learners (EL): 1,352
• 4.9% of all students, compared to a 2010 Minnesota average
of 6.6%
• More than 87 languages spoken by families living in the
district
Special Education: 4,254
• 15.5% of all students qualify to receive special education
services, compared to a 2010 Minnesota average of 14.8%
Gifted and Talented: 2,380
District 196 enrollment is projected to remain stable over the
next five years, declining less than 1% per year.
• 8.7% 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 improve the achievement of educationally
disadvantaged students
Independent School District 196
3
2011-12 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 bottom table).
The Minnesota Comprehensive Assessments (MCA) are given annually to all students statewide in grades 3-8 (reading and math), grade 10 (reading),
grade 11 (math), and in science grades 5, 8 and once in high school. The MCA is 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.
2010-11 MCA Reading - Percentage of Students Proficient or Better
Grade
District 196
Minnesota
Difference
3
87%
79%
+8%
4
83%
75%
+8%
5
89%
80%
+9%
6
83%
75%
+8%
7
78%
70%
+8%
8
79%
68%
+11%
10
84%
75%
+9%
2010-11 MCA Math - Percentage of Students Proficient or Better
Grade
District 196
Minnesota
Difference
3
80%
70%
+10%
4
78%
67%
+11%
5
66%
54%
+12%
6
54%
50%
+4%
7
60%
52%
+8%
8
54%
53%
+1%
11
64%
49%
+15%
2010-11 MCA Science - Percentage of Students Proficient or Better
Grade
District 196
Minnesota
Difference
5
57%
46%
+11%
8
46%
44%
+2%
High School
65%
54%
+11%
District 196 high school students in the class of 2011 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 2011 was 24.0, the same as 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.
ACT Average Composite Scores, 2005-2011
School Year Ending District 196
State
National
2011
24.0
22.9*
21.1
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
* Highest average score nationally among states where more than
half of all seniors took the ACT.
High School Graduation Rates
District 196
Minnesota
2003-04
94.0%
89.0%
Independent School District 196
2004-05
95.7%
90.1%
2005-06
94.6%
90.8%
2006-07
94.5%
91.2%
4
2007-08
95.3%
91.7%
2008-09
95.3%
91.8%
2009-10
96.7%
92.8%
2011-12 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.
Jackie Magnuson
Rob Duchscher
Art Coulson
Bob Schutte
Joel Albright
Gary Huusko
Mike Roseen
Jane K. Berenz,
Superintendent
Total Employees by Classification
Licensed Staff
Classified Staff
School
Administrators
District-Level
Administrators
Bus Drivers/
Chaperones/
Mechanics
Food & Nutrition
Workers
The graph shows the number of staff employed by the school district. The majority of the district’s more than 3,500
employees are teachers (licensed staff ) and classified (non-licensed) staff who provide support to the classroom.
Independent School District 196
5
2011-12 Community Budget Guide
Our Strategies
and Goals
In spring 2011, Superintendent Jane K. Berenz established the District 196 Strategic Planning
Task Force and charged the group to develop a vision for education that will guide district goals
for the next five years, through 2016. The 60-member task force included parents, staff, School
Board members and leaders from the local business, civic and faith communities. Task force members first attended informational
meetings to establish a shared base of knowledge about the district, then facilitator-led planning meetings to develop the belief
statements and strategies and goals that were approved by the School Board in December 2011 as outlined below.
BELIEF STATEMENTS
Strategy Two: EARLY LEARNING
Provide a well-aligned continuum of high-quality,
culturally responsive, early learning (birth to
grade 3) services to meet the needs of all students
We believe…
• Students come first
• All students can learn
• High expectations inspire students and staff to excel
• Learning is maximized in a safe, respectful and inclusive
environment
• A well-rounded education includes opportunities in
academics, the arts and athletics
• Learning is a lifelong pursuit
• Effective management of resources is critical
• Partnerships and collaboration enhance educational
programming
• A culture of innovation and continuous improvement
prepares students to be college or career ready
• An informed and engaged community guides effective
decision-making
• Coordinate and align educational experiences between
early childhood services (birth to kindergarten) and
elementary schools (kindergarten to grade 3)
• Offer a continuum of high-quality, culturally responsive,
early learning services to meet all students’ needs
• I nvestigate and develop strategies for outreach,
community engagement and collaboration
Strategy Three: EDUCATIONAL EQUITY
Implement a systemic process that increases
achievement for all students by addressing
equitable access to opportunities in our schools
and programs
Strategy One: TEACHING AND LEARNING
• Increase cultural proficiency across the district
Deliver a high-quality instructional program that
anticipates and meets the needs of all learners
• Increase access and participation for all students in
cocurricular activities and learning opportunities
• Identify and implement essential learning in all content
areas for early childhood through grade 12 (E-12) which
will be clearly aligned, viable, relevant, rigorous, and
understood by staff, students, and parents
• Ensure access and increase participation in programs that
prepare students for college
• D
evelop a systemic process to recruit and retain diverse
and culturally proficient staff to reflect the diversity of the
student population
• Identify and implement effective and engaging
instructional strategies that are connected to a rigorous
curriculum to maximize learning for all students
• Distribute resources for schools based on multiple factors
including student needs (E-12)
• Support learning for all students and guide instruction
by designing and implementing a balanced assessment
program which is both summative and formative
Strategy Four: PARTNERSHIPS
• Develop a systematic process of intervention and
enrichment in all schools within a District 196 Response to
Intervention framework, ensuring every student receives
the time and support needed to master or exceed essential
learning
Develop and implement sustainable strategies to
increase collaboration between the district and
community partners
• Continue to ensure high-quality teachers through
differentiated professional development, effective
evaluation and support that promotes collaboration,
continuous learning, research-based instructional practices
and growth in student achievement
Independent School District 196
• Establish a structure that will support new and existing
partnerships
• Increase partnerships by enhancing relationships among
schools and between schools and the community
6
2011-12 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
Committee reviews the proposed budget. If necessary, revisions are incorporated into the proposed budget for School Board
review. The School Board is required by state law to adopt the preliminary budget by June 30 each year.
2011-12 Expenditure Budget - All Funds
Building Construction Fund
$8,880,978
2.56%
Community Service Fund
$9,676,469
2.78%
Debt Service Fund
$19,746,821
5.68%
Agency Fund
$156,390
0.05%
Internal Service Fund
$1,118,755
0.32%
Expendable Trust Fund
$1,000
0.00%
Food Service Fund
$11,287,182
3.25%
General Fund
$296,656,873
85.36%
Total of All Funds = $347,524,468
School district budgeting is a continuous five-step process
3) F
inal Budget – Each fall, the Finance Department prepares a
final budget that includes actual October 1 enrollment and any
changes in law that affect education finance. The School Board
approves the final budget in December or January.
The school district budget cycle is a continuous five-step process
that is mandated by state law. Each step outlined below requires
School Board approval and is open for public inspection and
comment. Since the process spans multiple school and calendar
years, the district can be in multiple phases of the process at any
given time.
4) B
udget Adjustments – Each spring, the School Board approves
budget adjustments to account primarily for grant dollars the
district may have received during the year. These adjustments
allow for accurate funding for programs and provide the most
accurate basis for developing the preliminary budget for the
next fiscal year.
1) P
roperty Tax Levy – The budget process begins with
submission of estimated property tax levy information to the
Minnesota Department of Education (MDE) by mid July. The
MDE sets the maximum amount each district may levy based on
current legislation. The School Board certifies the levy before the
end of the calendar year.
5) A
nnual Financial Report and Audit – The final step in the
budgeting process is closing the books and preparing financial
statements for the year. During this step the district undergoes
an independent audit as required by law. The School Board
typically reviews the audited financial report in October or
November.
2) P
reliminary Budget – The School Board must approve a
preliminary budget before the start of the school year on July 1.
This process includes completion of enrollment projections and
five-year budget forecast, development of staffing guidelines
and determination of revenue and expenditure assumptions.
Independent School District 196
7
2011-12 Community Budget Guide
Budget Funds
General Fund
Community Service Fund
2011-12 budgeted amount: $296,656,873 (85.36%)
The general fund is divided into five separate accounts. They are:
2011-12 budgeted amount: $9,676,469 (2.78%)
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
2011-12 budgeted amount: $206,211,137 (69.51%)
This is the district’s main operating budget. This account pays
for the instructional programs, daily operations of 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
2011-12 budgeted amount: $8,880,978 (2.56%)
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
2011-12 budgeted amount: $55,901,354 (18.84%)
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
2011-12 budgeted amount: $19,746,821 (5.68%)
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.
2011-12 budgeted amount: $7,176,109 (2.42%)
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
2011-12 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
2011-12 budgeted amount: $15,478,361 (5.22%)
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
2011-12 budgeted amount: $156,390 (0.05%)
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
2011-12 budgeted amount: $11,889,912 (4.01%)
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
2011-12 budgeted amount: $11,287,182 (3.25%)
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
2011-12 budgeted amount: $1,118,755 (0.32%)
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 other post-employment benefits (OPEB) and severance
benefits.
8
2011-12 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 2011-12 general fund budget was developed to support the
district’s mission to educate our students to reach their full potential
and beliefs (see p.6).
This transfer is due to a change in how the district is required
to report revenues from the Alternative Facilities Program levy.
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.
• Student Instruction: $210,537,447 (70.97%)
All costs associated with the teaching of students,
the interaction between teachers and students in the
classroom and cocurricular activities at the kindergarten,
elementary and secondary levels. It also includes services for
alternative education, special education, bilingual and other
compensatory instructional programs.
• Alternative Facilities and other Permanent Transfers:
$7,829,411 (2.64%)
• Student Support Services:
$42,654,211 (14.38%)
• Administration: $846,363 (0.29%)
This includes the costs for general district administration.
General district administration includes the School Board and the
superintendent.
This includes all costs associated with operating a school,
including student transportation, school office, assessment
and testing, guidance, counseling, nursing services and
instructional 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 those individuals in
direct support of the administrator.
2011-12 General Fund Expenditures
• Sites and Buildings:
$24,481,237 (8.25%)
This includes all costs for the
acquisition, operation, maintenance,
repair and remodeling of all facilities
and grounds of the school district.
It also includes salary and benefits
of the district’s building chiefs,
custodial staff, groundskeepers
and maintenance specialists, and
utilities.
Student Support
Services
$42,654,211
14.38%
Administration
$846,363
0.29%
District Support
Services
$10,308,204
3.47%
Alternative Facilities
and other
Permanent Transfers
$7,829,411
2.64%
Sites & Buildings
$24,481,237
8.25%
• District Support Services:
$10,308,204 (3.47%)
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.
Independent School District 196
Student Instruction
$210,537,447
70.97%
Total General Fund = $296,656,873
9
2011-12 Community Budget Guide
General Fund
by Program
Elementary Instruction
Middle and High School Instruction
Student Instruction
$210,537,447
70.97%
55,000,905
77,043,530
Cocurricular and Extra Curricular Activities
6,142,917
Gifted & Talented Program
2,621,257
English Learners
3,758,732
Title Programs
2,598,526
Career and Technical Programs
3,878,517
Special Education
Student Support Services
$42,654,211
14.38%
55,893,805
Library/Media Center
3,599,258
Elementary School Administration
4,978,367
Middle School Administration
3,293,457
High School Administration
2,592,727
Instructional Administration
4,732,713
Curriculum Development
1,846,851
Guidance and Counseling Services
2,634,827
Health Services
1,862,520
Other Student Support (Attendance & Social Work Services)
1,381,537
Staff Development
3,749,107
Student Transportation
Sites and Buildings
$24,481,237
8.25%
15,582,105
Capital Expenditures
5,156,365
Health and Safety
890,391
Operations and Maintenance
17,652,710
Property and Other Insurance
781,771
Business Services - Finance
2,021,679
Business Services - Purchasing and Receiving
District Support Services
$10,308,204
3.47%
465,357
Human Resources
3,017,653
Graphics & Mail Processing
291,053
Census/Student Information
322,492
Communication
366,285
Legal Services
Permanent Transfers
$7,829,411
2.64%
Administration
$846,363
0.29%
438,224
Technology Support
3,385,461
Alternative Facilities, K Plus and Pre-School Screening Programs
7,829,411
Office of Superintendent
599,609
School Board
246,754
TOTAL GENERAL FUND
Independent School District 196
$ 296,656,873
10
2011-12 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, more than 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: $187,497,443 (63.21%)
Includes salaries for district administrators, principals,
teachers, secretarial and clerical employees, building chiefs,
custodians, transportation, food service and other staff.
• Supplies and Materials: $10,927,495 (3.68%)
Includes general supplies such as copier paper, instructional
supplies for classrooms, textbooks and workbooks,
standardized tests and media resources.
• Benefits: $59,286,203 (19.98%)
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: $5,713,244 (1.93%)
Includes building repairs and site improvements, technology
equipment such as computers for classrooms, printers,
copiers, fax machines and school buses.
• Purchased Services: $23,902,808 (8.06%)
Includes utilities, legal services, contracted work and other
services that must be purchased from outside sources.
• Other: $9,329,680 (3.14%)
Includes miscellaneous expenditures that are not categorized
elsewhere such as membership dues for professional
organizations, taxes, special assessments and permanent
transfers to other funds.
2011-12 General Fund Expenditures by Category
Supplies & Materials
$10,927,495
3.68%
Capital Expenditures
$5,713,244
1.93%
Purchased Services
$23,902,808
8.06%
Benefits
$59,286,203
19.98%
Other
$9,329,680
3.14%
Salaries
$187,497,443
63.21%
Total General Fund = $296,656,873
Independent School District 196
11
2011-12 Community Budget Guide
General Fund
History
The general fund is the district’s main operating fund. The graph below shows that over
85 percent of the district’s general fund resources are used for student instruction and student
support services. This is consistent with the district’s mission to “educate our students to reach
their full potential.” Some of the instructional programs that were added in the past years to help close the achievement gap
include integration programs, elementary magnet schools, striving readers, Advancement Via Individual Determination (AVID)
and response to intervention. Actual expenditures for district support services and administration for the past four school years
remain relatively stable. This is consistent with the district’s goal to focus resources on classroom instruction for students.
Five-Year Overview
FY 2008-09
Actual
FY 2007-08
Actual
Fiscal
Year
2007-08
Admin.
% of
General
Fund
District
Support
Services
% of
General
Fund
FY 2009-10
Actual
Sites and
Buildings
% of
General
Fund
FY 2010-11
Actual
Student
Instruction
% of
General
Fund
FY 2011-12
Final Budget
Student
Support
Services
% of
General
Fund
Alternative
Facilities
Permanent
Transfer
% of
General
Fund
Total
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
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%
326,271,130
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
683,977
0.23%
8,003,178
2.75%
24,931,812
8.55%
209,429,277
71.84%
41,022,184
14.07%
7,434,560
2.55%
291,504,988
2011-12
Budgeted
846,363
0.29%
10,308,204
3.47%
24,481,237
8.25%
210,537,447
70.97%
42,654,211
14.38%
7,829,411
2.64%
296,656,873
2008-09*
* 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.
Independent School District 196
12
2011-12 Community Budget Guide
Our Revenue
Sources
The district receives revenue on a per pupil basis from state aids and credits,
property taxes, federal aids and other sources. State aids and property taxes make
up more than 92% of total district revenues, while federal aids and other sources
account for less than 8% of revenues, as shown in the graph below.
2011-12 General Fund Revenue
Federal Aids
$13,620,804
4.66%
Other
$9,345,995
3.20%
State Aids & Credits
$212,661,477
72.78%
Total Revenues = $292,196,314
• State Aids and Credits: $212,661,477 (72.78%)
• Property Taxes: $56,568,038 (19.36%)
These include per pupil basic general education aid; special
education regular and excess cost aid; Basic Skills aid, including
compensatory education aid and English 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 72.78% projected for
2011-12.
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 19.36% projected for 2011-12. • Federal Aids: $13,620,804 (4.66%)
These include federal grants for Title programs such as Title I,
which focuses on improving the achievement of educationally
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
Property Taxes
$56,568,038
19.36%
• Other: $9,345,995 (3.20%)
These revenues include miscellaneous School Board-approved
fees for 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, gifts to the
district and permanent transfers from other funds.
13
2011-12 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 assessor), 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.
For 2011-12, the voter-approved levies for the district’s general
fund total $33 million before state aids and credits; levies based
on School Board decisions total $24.3 million before state aids and
credits.
The chart below shows the average home value for the district and
the corresponding school tax from calendar year 2002 to calendar
year 2011. Home values within the district have been declining
the last three years following statewide property value trends.
The two types of property tax levies are:
• Voter-approved levies – These include building bond and
operating levy referendum votes.
• Levies resulting from School Board decisions – Levy limitations
are calculated by the Minnesota Department of Education
based on current 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.
School Taxes Payable on Average Value Home
Independent School District 196
14
2011-12 Community Budget Guide
Budget FAQs and
Contact Info
Below are answers to some commonly asked questions
regarding the school 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 or fuel 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.
$296,656,873 2011-12 general fund budget
(/)
27,050 Divided by average daily membership
------------------------------------------------------------------------------------- (=)
$10,967 Equals 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 district’s citizen-led 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 (72.78% in 2011-12). 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 or 651-423-7713, or
• Coordinator of Finance Stella Johnson at 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 2011-12 school year and
previous nine school years is available on the district website
at 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 2002-03
school year.
15
2011-12 Community Budget Guide
2011-12 Final Budget
Fiscal Year Ending June 30, 2012
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 - 2011-12
SCHOOL BOARD AND ADMINISTRATION………………………………………………
1
2011-12 BUDGET MESSAGE…………………………………………………………… 3
SUMMARY INFORMATION
Projected Revenues, Expenditures, and Fund Balance by Fund……………… 21
22
Summary of Revenues by Source Category and Fund……………………………
Revenue by Source Category - Charts…………………………………………… 25
26
Summary of Expenditures by Object Category and Fund…………………………
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 Facility-Levy Account …………………………………………………. 32
2004 Facilities Referendum account……………………………………………… 32
Cedar Valley Learning Center Account…………………………………………… 32
Debt Service Fund - Regular…………………………………………………………32
Expendable Trust - Scholarship Funds…………………………………………… 32
Trust Fund - Employees Flexible Spending Plan…………………………………32
Agency Fund (District Graduate Credit)……………………………………………33
Agency Fund (LCTS)…………………………………………………………………33
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……………………………………40
General Fund, Pupil Transportation Account………………………………………40
General Fund, Capital Expenditure Account………………………………………42
Food Service Fund……………………………………………………………………43
Community Service Fund……………………………………………………………44
Alternative Facility-Levy Account …………………………………………………. 45
2004 Facilities Referendum Account……………………………………………… 45
Cedar Valley Learning Center Account…………………………………………… 46
Debt Service Fund - Regular…………………………………………………………46
Expendable Trust - Scholarship Funds…………………………………………… 46
Trust Fund - Employee Flexible Spending Plan……………………………………46
Agency Fund (District Graduate Credit)……………………………………………46
Agency Fund (LCTS)…………………………………………………………………47
Internal Service Fund - Severance Pay…………..…………………………………47
Internal Service Fund - OPEB Revocable Trust……………………………………47
Debt Service Fund - OPEB………………………………………………………… 47
Independent School District 196
Rosemount-Apple Valley-Eagan Public Schools
ADDITIONAL INFORMATION
2011-11 Operating Funds Budget Timetable - Final Budget…………...………. 49
Student Enrollment - Actual or Projected October 1 Student Counts……………50
51
Students - Average Daily Membership………………………………………………
Special Education Unduplicated Child Count………………………………………52
Employee Head Counts………………………………………………………………53
2011-12 Final Budget School Staffing Allocation Table………………………… 54
2011-12 Final Budget Special Education Staffing Allocation Table…………… 55
2011-12 Final Budget Special Education Program Support and Student
Support Assistant Allocation………………………………………………………56
General Fund Actual or Projected Fund Balance History ……………………… 57
2011-12 Final Budget General Fund Expenditure by Program with
58
Object Series Totals…………………………………………………………………
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
Gary Huusko
- Director
Mike Roseen
- Director
ADMINISTRATION
Jane K. Berenz
Khia Brown
Jill Coyle
Kim Craven
Mary Kreger
Julie Olson
Mark Parr
Tom Pederstuen
Jeff Solomon
Tony Taschner
Steve Troen
-
Stella Y. Johnson
- Coordinator of Finance
Independent School District 196
Rosemount-Apple Valley-Eagan Public Schools
1
Superintendent
Director of Community Education
School District Attorney
Administrative Assistant to Superintendent
Director of Special Education
Director of Elementary Education
Director of Secondary Education
Director of Human Resources
Director of Finance and Operations
Communications Specialist
Director of Teaching and Learning
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
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 and Operations
Stella Y. Johnson, Coordinator of Finance
DATE:
January 9, 2012
SUBJECT:
2011-12 Final Budget
This report summarizes the district’s final budget for the 2011-12 school year. The budget reflects
and supports district goals and initiatives and policies set by the School Board.
The School Board adopted a preliminary budget for 2011-12 on June 27, 2011. 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. The redefined general fund is used to
account for all revenues and expenditures related to educational activities, district instructional and
student support programs, expenditures for the superintendent, district administration, normal
operations and maintenance, pupil transportation, capital expenditures, and legal school district
expenditures not specifically designated to be accounted for in other funds.
For ease of comparison, we have continued to segregate the funding for pupil transportation and
capital expenditure from the general fund. The district receives “categorical” funding (health and
safety and operating capital) for its capital expenditure account and is required to report amounts of
revenues and expenditures in separate restricted/reserved fund balance accounts. The district uses
the general account of the general fund to account for all the activities, except pupil transportation
and capital expenditure, as summarized in the preceding paragraph.
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.
3
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.
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.
206,211,137
55,901,354
7,176,109
15,478,361
11,889,912
296,656,873
23,021,769
(25,818,583)
2
117,311
(1,761,058)
(4,440,559)
N/A
N/A
N/A
N/A
N/A
31,057,196
11,177,251
11,287,182
(109,931)
2,462,787
Community Service Fund
9,750,257
9,676,469
73,788
Alternative Facility-Levy Account
2004 Facilities Referendum Account
Cedar Valley Learning Center Account
Total Building Construction Fund
7,707,250
4,526
0
7,711,776
7,247,460
1,135,966
497,552
8,880,978
459,790
(1,131,440)
(497,552)
(1,169,202)
17,493,684
1,785,778
18,037,783
1,709,038
(544,099)
76,740
1,000
1,000
Agency Fund (LCTS)
146,000
156,390
(10,390)
Internal Service Fund 20 (GASB #16)
466,000
450,000
16,000
(2,744,276)
1,168,755
668,755
500,000
32,750,203
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
229,232,906
30,082,771
7,176,111
15,595,672
10,128,854
292,216,314
Food Service Fund
Debt Service Fund - Regular
Debt Service Fund - OPEB Bonds
Expendable Trust - Scholarship Funds
Internal Service Fund 22 (OPEB Revocable Trust)
4
0
907,501
368,492
(18,809)
16
349,699
3,770,248
459,643
24,616
120,426
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 28, 2011,
and actual enrollment on October 3, 2011. Salary budgets are initially calculated by the finance
department using the contract salaries for all employee groups that have an approved contract for
2011-12 and verified by school principals and other budget administrators. These include building
chiefs, food service workers, principals, vehicle technicians and non-union employees. For other
groups (teachers, secretarial and clerical employees, custodians, bus drivers, chaperones and
crossing guards) salary estimates are based on budget guidelines as determined by the School
Board in March 2011.
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 2011.
Non-salary budgets for schools are based on a system of allocation formulas.



Instructional allocations - Consistent with the School Board approved budget adjustment plan,
which includes restructuring the district’s six middle schools from the eight-period day model to a
six-period day model, the 2011-12 instructional allocations to the schools have been held at the
2010-11 amounts.
.
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
the next school year have been held at the 2010-11 amounts.
Compensatory Education Allocations – 2011-12 allocations are based on estimates prepared by
the Minnesota Department of Education dated September 23, 2011. These estimates are based on
the district’s actual enrollment and actual free-and-reduced-price lunch counts on October 1, 2010.
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 2011-12 (per 2007 legislation), the
weighting factor for kindergarten students remains at 0.612; 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 3, 2011 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 2011-12, the inflationary adjustment for non-salary
budgets is 2 percent.
5
Revenue – The 2011 Legislature adjourned its regular session on May 23, 2011 without a K-12
education funding bill; revenue estimates for the preliminary budget were based on 2010 legislation,
using November 22, 2010 enrollment projections, and a reduction of 3.50 percent in the per pupil unit
general education formula allowance. The per pupil unit allowance used for the preliminary budget
was $4,944 which is $180 or 3.50 percent less than the 2010-11 per pupil unit allowance of $5,124.
Of the $4,944 used for preliminary budget planning, $239.82 was reserved for pupil transportation.
In July 2011, after a three-week state shutdown, the Legislature reached an agreement. The
agreement called for a $50, or 1.00 percent, increase in the per pupil funding for general education
for the 2011-12 school year, and another $50 or 1.00 percent, increase in 2012-13. For 2011-12
school year, the per pupil unit general education formula allowance is $5,174, of this amount,
$250.93 is reserved for pupil transportation.
The revenue budgets as summarized in this budget document reflect and include all of the
revenue/funding changes approved by the Legislature.
GENERAL FUND
The following table summarizes actual totals of the combined general fund revenues, expenditures
and fund balances for the 2010-11 and budgeted amounts for 2011-12.
General Fund - Combined
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Actual
35,035,008
291,967,735
291,504,988
462,747
35,497,755
12.18%
2011-12
Preliminary
Budget
32,125,019
285,209,411
292,039,066
(6,829,655)
25,295,364
8.66%
2011-12
Final
Prel. / Final
Budget
$ Change
35,497,755
3,372,736
292,216,314
7,006,903
296,656,873
4,617,807
(4,440,559)
2,389,096
31,057,196
5,761,832
10.47%
Prel. / Final
% Change
10.50%
2.46%
1.58%
22.78%
FY 2011 to
FY 2012
% Change
1.32%
0.09%
1.77%
-12.51%
Highlights of the key differences for the five separate accounts within the general fund are organized
and explained below.
GENERAL ACCOUNT
The table below shows actual totals of general account revenues, expenditures for 2010-11 and
budgeted amounts for 2011-12.
General Fund
General Account
Revenues
Expenditures
Revenues less Expenditures
2010-11
Actual
2011-12
Preliminary
Budget
2011-12
Final
Budget
224,693,129
204,587,806
20,105,323
221,196,302
201,786,142
19,410,160
229,232,906
206,211,137
23,021,769
Prel. / Final
$ Change
8,036,604
4,424,995
3,611,609
Prel. / Final
% Change
3.63%
2.19%
18.61%
FY 2011 to
FY 2012
% Change
2.02%
0.79%
14.51%
Comparison of 2010-11 Actual to 2011-12 Final Budget – The estimates show a 2.02 percent
increase in revenues, from $224.69 million in 2010-11 to $229.23 million in 2011-12, and a 0.79
percent increase in expenditures, from $204.59 million in 2010-11 to $206.21 million in 2011-12.
Revenues (Preliminary 2011-12 Budget to Final 2011-12 Budget) – The projected final 2011-12
general account revenue total of $229.23 million is an increase of $8.04 million over the preliminary
budget of $221.20 million. Many factors, both positive and negative, have contributed to the net
increase. However, the primary reasons are listed below.
6
a) A net increase of $6.49 million in basic general education aid – This net increase is due to
the following two factors:

A total of 4.50 percent increase in the pupil unit general education funding – The
adopted preliminary budget assumed a 3.50 percent reduction in general education
aid, from $5,124 per pupil unit in 2010-11 to $4,944 planned for 2011-12. After a
three-week state shut-down, the 2011 Legislature approved a $50 or 1.0 percent
increase in the per pupil unit general education aid, from $5,124 in 2010-11 to
$5,174 for 2011-12. The total change from the adopted preliminary budget to this
final budget is $230 per pupil unit, or 4.50 percent.

A decrease of 78 pupil units used to calculate general education aid – Preliminary
basic general education aid was calculated based on projected October 3, 2011
enrollment of 27,430 or 31,487 adjusted marginal cost pupil units; the actual
October 1, 2011 enrollment was 27,403 or 31,409 adjusted marginal cost pupil
units.
b) An increase of $1.05 million in federal aid – The final budget for federal revenue includes an
additional $810,005 for the district’s Title I (Improving the Academic Achievement of the
Disadvantaged) program. The final budget also includes $217,568 of unspent federal award
for the magnet program from previous funding years. The final expenditure budget for the
general account also shows an increase of the same amount.
Expenditures (Preliminary 2011-12 Budget to Final 2011-12 Budget) - The projected final 201112 general account expenditure total of $206.21 million is an increase of $4.42 million, or 2.19
percent, over the preliminary budget of $201.79 million. The main reasons for the increase are
summarized below:
a) At the end of the 2010-11 school year, schools under spent their allocations by $2.36
million; consistent with past practice, we have budgeted for the schools to spend these
funds during the 2011-12 school year.
b) As indicated in the revenue section summarized above, Title I (Improving the Academic
Achievement of the Disadvantaged) and federal magnet program expenditures increased by
$1.05 million.
c) The budget for tuition increased by $479,294 to reflect updated estimates.
d) The final budgets for salaries and employee benefits include $550,000 for changes in
teacher salaries as a result of additional education during the school year.
Summary  The net result of the changes described above is that budgeted revenues in the
2011-12 general account exceeds budgeted expenditures by $23.02 million.
SPECIAL EDUCATION ACCOUNT
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.
7
The table below shows actual results for the 2010-11 school year and the 2011-12 budgeted totals of
the special education account.
General Fund
Special Education Account
Revenues
Expenditures
Revenues less Expenditures
2010-11
Actual
34,276,411
54,499,791
(20,223,380)
2011-12
Preliminary
Budget
31,697,048
55,926,278
(24,229,230)
2011-12
Final
Budget
30,082,771
55,901,354
(25,818,583)
Prel. / Final
$ Change
(1,614,277)
(24,924)
(1,589,353)
Prel. / Final
% Change
FY 2011 to
FY 2012
% Change
-5.09%
-0.04%
6.56%
-12.23%
2.57%
27.67%
Comparison of 2010-11 Actual to 2011-12 Final Budget – The estimates show a 12.23 percent
decrease in revenues, from $34.27 million in 2010-11 to $30.08 million in 2011-12, and a 2.57
percent increase in expenditures, from $54.50 million in 2010-11 to $55.90 million in 2011-12. The
projected deficit spending is $25.82 million for the current school year.
Revenues (Preliminary 2011-12 Budget to Final 2011-12 Budget) – The projected final 2011-12
special education account revenue total of $30.08 million is a decrease of $1.61 million, or 5.09
percent, over the preliminary budget of $31.70 million. This net decrease is mainly a result of the
following factors:
a) A reduction of $1.17 million in regular special education aid and special education excess
cost aid based on updated expenditure estimates, current funding formula and statewide
adjustment (proration) factors.
b) A $618,228 decrease in federal aid for special education services. Federal special education
aids have been recalculated based on final federal special education expenditures.
c) An increase of $170,000 in reimbursement from medical assistance or private insurance
companies for services provided to our students with special needs.
Expenditures (Preliminary 2011-12 Budget to Final 2011-12 Budget) – The preliminary estimate
for special education expenditures totaled $55.93 million and the updated estimate is $55.90 million;
a small decrease of $24,924. There are many factors that have contributed to this net decrease; the
key ones are listed below:
a) The budgets for salaries and employee benefits increased by $405,852 to reflect actual
staffing and employees’ choice of insurance coverage.
b) As mentioned above (item b of revenue section) expenditures eligible for federal special
education aids decreased by $618,228 which also resulted in a reduction of expenditures
supported by federal funds.
.
Summary  The net result of the changes described above is that budgeted expenditures in the
special education account exceeds budgeted revenues by $25.82 million or $1.59 million more than
the preliminary estimate of $24.23 million deficit spending.
QUALITY COMPENSATION ACCOUNT
Overview  Fiscal year 2011-12 is the fifth year of participation for District 196 in Minnesota’s Quality
Compensation (Q Comp) program.
The approved Q Comp funding for the 2011-12 school year is $7.18 million. The funds will be used
to support the following initiatives:
8
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.
The table below shows the actual results for the 2010-11 school year and the 2011-12 budgeted
totals of the Q Comp account.
General Fund
Quality Compensation Account
Revenues
Expenditures
Revenues less Expenditures
2010-11
Actual
7,183,768
7,134,360
49,408
2011-12
Preliminary
Budget
7,025,813
7,292,709
(266,896)
2011-12
Final
Budget
7,176,111
7,176,109
2
Prel. / Final
$ Change
150,298
(116,600)
266,898
Prel. / Final
% Change
2.14%
-1.60%
-100.00%
FY 2011 to
FY 2012
% Change
0.00%
0.59%
-100.00%
Revenues (Preliminary 2011-12 Budget to Final 2011-12 Budget) – The proposed final revenue
budget totaled $7.18 million, an increase of $150,298 over the preliminary estimate to reflect updated
estimates. For the current school year, $4.80 million will come from the state and $2.38 million will be
from local tax levy.
Expenditures (Preliminary 2011-12 Budget to Final 2011-12 Budget) – The final Q Comp account
expenditure budget totaled $7.18 million; a decrease of $116,600 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 the final budget for the Q Comp
account is a balanced budget, with budgeted revenues exceeding budgeted expenditures by $2.
This is $266,898 better than the preliminary deficit spending estimate of $266,896.
PUPIL TRANSPORTATION ACCOUNT
For 2011-12 school year, the district set aside $250.93 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
2011-12 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.
The table below shows the actual results for the 2010-11 school year and the 2011-12 budgeted
totals of the pupil transportation account.
General Fund
Pupil Transportation Account
2010-11
Actual
Revenues
Expenditures
Revenues less Expenditures
15,753,990
15,611,368
142,622
2011-12
Preliminary
Budget
15,153,911
15,609,785
(455,874)
2011-12
Final
Budget
15,595,672
15,478,361
117,311
Prel. / Final
$ Change
441,761
(131,424)
573,185
Prel. / Final
% Change
2.92%
-0.84%
-125.73%
FY 2011 to
FY 2012
% Change
-1.00%
-0.85%
Comparison of 2010-11 to 2011-12 – The revised 2011-12 revenue budget for the pupil
transportation account is $15.60 million. This is 1.0 percent less than the 2010-11 actual revenues of
9
$15.75 million. The revised expenditure budget of $15.48 million is $133,007, or 0.85 percent, less
than the 2010-11 actual amount of $15.61 million.
Revenues (Preliminary 2011-12 Budget to Final 2011-12 Budget) – The final revenue budget is
$0.44 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 $330,636 in general education aid set aside for pupil transportation. This is
mainly due to a $11.12 per pupil unit increase in general education aid reserved for pupil
transportation and a decrease of 78 pupil units used to calculate the updated general
education aid for pupil transportation. See the Revenue portion of the Budget Process and
Assumptions section of this budget document for a detailed explanation of the increase in per
pupil unit funding.
b) The final budget estimate for this account includes a revenue budget of $140,000 from sale
of 9 school buses. Due to School Board-approved reduction in transportation services, the
district no longer needs these 9 school buses.
c) A projected decrease of $19,875 in bus depreciation aid and state aid for special education
transportation. The updated estimate is based on updated expenditure information and
current funding formula.
Expenditures (Preliminary 2011-12 Budget to Final 2011-12 Budget) – The final expenditure
budget for the pupil transportation totaled $15.48 million, a decrease of $131,424. This is mainly due
to the following factors:
a) An increase of $132,576 in the budgets for salary and employee benefits to reflect updated
estimate of bus driver salaries.
b) A decrease of $294,000 among the various purchased services budget; a majority of the
reduction is in contracted transportation. The projected decrease is mainly due to School
Board approved reduction in pupil transportation services.
Summary  As a result of these adjustments, the final budgeted amount for pupil transportation
revenues exceed final budgeted expenditures by $117,311.
CAPITAL EXPENDITURE ACCOUNT
Overview  The School Board approved the preliminary 2011-12 capital expenditure budget on
April 25, 2011. 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 2010-11 and 2011-12 school years.
General Fund
Capital Expenditure Account
2010-11
Actual
Revenues
Expenditures
Revenues less Expenditures
10,060,437
9,671,663
388,774
2011-12
Preliminary
Budget
10,136,337
11,424,152
(1,287,815)
2011-12
Final
Budget
10,128,854
11,889,912
(1,761,058)
Prel. / Final
$ Change
(7,483)
465,760
(473,243)
Prel. / Final
% Change
-0.07%
4.08%
36.75%
FY 2011 to
FY 2012
% Change
0.68%
22.94%
Comparison of 2010-11 to 2011-12 – The final 2011-12 capital expenditure account is expected to
show a 0.68 percent increase in revenues and a 22.94 percent increase in expenditures over the
actual 2010-11 totals.
10
Revenue (Preliminary 2011-12 Budget to Final 2011-12 Budget) – The final revenue budget is
$7,484 lower than the preliminary estimate, this is mainly due to a decrease in the pupil units used to
calculate operating capital state aid.
Expenditures (Preliminary 2011-12 Budget to Final 2011-12 Budget) – The final expenditure
budget shows an increase of $465,760 over our preliminary estimate. This is mainly due to the
following two factors:
a) An increase of $371,396 in schools’ budgets. Schools that did not spend their full budgets in
2010-11 are allowed to carry over the unspent allocations and add them to the 2011-12
budgets. As in the past, we have budgeted for the schools to spend these funds during the
2011-12 school year.
b) An additional budget of $94,367 for principal payment of the 5-year Deferred Equipment
Purchase lease approved by the School Board in June 2011.
Summary – With these adjustments, the projected June 30, 2012 restricted/reserved for operating
capital is a deficit balance of $43,155 and the restricted/reserved for health and safety is $340,395.
FOOD SERVICE FUND
Overview  In May 2011, the School Board approved a $0.05 per lunch price increase for elementary
and secondary students and adults.
Beginning with the 2011-12 school year, elementary lunches are prices at $2.10, secondary lunches
at $2.25 and adult lunches at $3.30.
The table below shows budgeted totals of food service fund revenues, expenditures and fund
balances for 2010-11 and 2011-12.
Food Service Fund
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Actual
2,562,797
11,324,284
11,314,364
9,921
2,572,719
22.74%
2011-12
Preliminary
Budget
1,661,827
11,348,582
11,640,417
(291,835)
1,369,992
11.77%
2011-12
Final
Budget
2,572,719
11,177,251
11,287,182
(109,931)
2,462,788
21.82%
Prel. / Final
Prel. / Final
$ Change
% Change
910,892
54.81%
(171,331)
-1.51%
(353,235)
-3.03%
181,904
1,092,796
79.77%
FY 2011 to
FY 2012
% Change
0.39%
-1.30%
-0.24%
-4.27%
Comparison of 2010-11 to 2011-12 – The final 2011-12 budget for food service fund shows a
decrease of $147,033, or 1.30 percent, in revenues and a decrease of $27,182, or 0.24 percent, in
expenditures over the actual 2010-11 totals.
Revenues (Preliminary 2011-12 Budget to Final 2011-12 Budget) - The final food service revenue
projection is $171,331 lower than our original estimate. Food service administrator has revised this
budget to be more consistent with past performance trends. The downward revision is also due to
the $0.05 per lunch price increase; the administration expects that participation in the school lunch
program may drop slightly as a result of the price increase.
Expenditures (Preliminary 2011-12 Budget to Final 2011-12 Budget) - The revised food service
expenditure budget is $353,235 less than the original estimate. A majority of the projected decrease
($240,000) is mainly due adjustments made to the budgets for food, commodities and milk to reflect
the most current price estimates and usage. The budget for building improvement was also reduced
by $90,000. The district is not anticipating any major kitchen renovation in the current school year.
11
Summary  As a result, food service fund expenditures are projected to exceed revenues by
$109,931. We anticipate that the June 30, 2012 food service fund balance will be $2.46 million.
COMMUNITY SERVICE FUND
Overview – The table below shows actual and budgeted totals of community service fund revenues,
expenditures and fund balances for 2010-11 and 2011-12.
Community Service Fund
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Actual
824,772
9,092,456
9,083,515
8,941
833,712
9.18%
2011-12
Preliminary
Budget
872,321
9,357,715
9,211,577
146,138
1,018,459
11.06%
2011-12
Final
Prel. / Final
Prel. / Final
Budget
$ Change
% Change
833,712
(38,609)
-4.43%
9,750,257
392,542
4.19%
9,676,469
464,892
5.05%
73,788
(72,350)
907,500
(110,959)
-10.89%
9.38%
FY 2011 to
FY 2012
% Change
1.08%
7.23%
6.53%
8.85%
Comparison of 2010-11 to 2011-12 – The 2011-12 final projection for community service fund is
expected to show a 1.08 percent, or $657,801 increase in revenues and a 7.23 percent increase, or
$592,954, in expenditures over the actual 2010-11 totals.
Revenues (Preliminary 2011-12 Budget to Final 2011-12 Budget) – Several adjustments were
made to the revenue budget that result in a net increase of $392,542 compared to the preliminary
estimate. This net increase is mainly due to a combination of the following factors:
a) An increase of $201,216 in the budget for tuition income from the Kindergarten Plus program.
b) An increase of $89,997 in federal aid. This is mainly due to the follow:
 The final federal award for the adult basic education program was increased by
$10,297, and
 Two new federal Civics Grants for a total of $79,700 for the current school year.
c) The budget for state aid increased by $46,832; this is mainly due to projected increase in
state aid for our adult basic education program.
Expenditures (Preliminary 2011-12 Budget to Final 2011-12 Budget) – The revised expenditure
budget is $464,892 more than the original estimate. Many adjustments were made to expenditure
items to reflect the district’s latest estimates. The three major adjustments are summarized on the
following page.
a) The budgets for salary and employee benefits show an increase of $297,236.
Approximately half of the increase is due the additional staff hired to support the Woodland
Family School program, the remaining increase is attributable to additional staff needed to
staff civics classes offered by the district’s adult basic education department. Additional
staffing costs for the civics classes are supported by two new federal grants as mentioned
above.
b) The K Plus program budget for contracted services increased by $94,869, 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.
c) The budgets for supplies and materials are $68,058 more than our preliminary estimates.
The increases are based on actual program needs.
12
Summary  As a result of these budget revisions, final 2011-12 revenues for the community service
fund are projected to exceed expenditures by $73,788. The projected fund balance on
June 30, 2012 is $907,500. Of this amount, $185,293 is restricted/reserved for Adult Basic
Education, $194,730 is restricted/reserved for Early Childhood Family Education, $79,410 is
restricted/reserved for School Readiness and $90 is restricted/reserved for pre-school screening.
The remaining $447,977 is restricted/reserved for general community education which includes after
school youth enrichment and youth development programs, Kindergarten Plus Program, and adult
and youth enrichment programs.
BUILDING CONSTRUCTION FUND
The district’s building construction fund consists of three separate accounts/funds. They are:
a) Alternative Facility - Levy Account
b) 2004 Facilities Referendum Account
c) Cedar Valley Learning Center 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 2011-12 the board adopted an alternative facility levy of $7.70 million in December
2010 to fund all of the state-approved major maintenance projects for the 2011-12 school year. A
detailed list of all of the state-approved major maintenance projects can be found in Appendix B of
the district’s 2011-12 capital expenditure budget, which was approved by the School Board on April
25, 2011.
The table below shows actual and budgeted totals of the alternative facility - levy account for 2010-11
and 2011-12.
Building Construction Fund
Alternative Facility - Levy Account
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Actual
(1,396,911)
7,360,281
6,054,668
1,305,613
(91,298)
-1.51%
2011-12
Preliminary
Budget
(962,808)
7,703,130
6,703,208
999,922
37,114
0.55%
13
2011-12
Final
Budget
(91,298)
7,707,250
7,247,460
459,790
368,492
5.08%
Prel. / Final
$ Change
871,510
4,120
544,252
(540,132)
331,378
Prel. / Final
% Change
-90.52%
0.05%
8.12%
892.87%
FY 2011 to
FY 2012
% Change
-93.46%
4.71%
19.70%
-503.62%
Revenues (Preliminary 2011-12 Budget to Final 2011-12 Budget) – The revised revenue budget
for this account increased by $4,120; this represents rebates received from one vendor.
Expenditures (Preliminary 2011-12 Budget to Final 2011-12 Budget) – The final expenditure
budget for this account is $544,252 higher than our preliminary estimates. The increase is mainly to
adjustments made to the preliminary budget to exclude those projects approved for the 2011-12
school but started and paid for during the 2010-11 school year, and estimates for projects planned for
the 2012-13 school year, but likely will begin and have to be paid for during the current year.
Annually, the Minnesota Department of Education reviews the district’s alternative facility
expenditure, levy revenue and year-end fund balance and adjust the district’s alternative facility levy
authority accordingly.
Summary  The final 2011-12 revenues for the alternative facility - levy account are projected to
exceed expenditures by $459,790. The projected June 30, 2012 fund balance is $368,492.
2004 FACILITIES REFERENDUM ACCOUNT
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 funds (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 2010-11 and 2011-12.
Building Construction Fund
2004 Facilities Referendum Account
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Actual
2,260,155
1,191
1,148,715
(1,147,524)
1,112,631
96.86%
2011-12
Preliminary
Budget
1,131,440
4,526
1,135,966
(1,131,440)
0
0.00%
2011-12
Final
Budget
1,112,631
4,526
1,135,966
(1,131,440)
(18,809)
-1.66%
Prel. / Final
Prel. / Final
$ Change
% Change
(18,809)
-1.66%
0
0.00%
0
0.00%
0
(18,809)
-100.00%
FY 2011 to
FY 2012
% Change
-50.77%
280.05%
-1.11%
-101.69%
Revenues (Preliminary 2011-12 Budget to Final 2011-12 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 2011-12 Budget to Final 2011-12 Budget) – There is no change to the
expenditure estimate between the preliminary and final budgets.
Summary  The anticipated June 30, 2012 fund balance for this account is a negative $18,809. The
district plans to use operating capital funds to cover this projected deficit by shifting the actual
expenditures in this account that are not covered by the reserve and revenue received during the
year.
14
CEDAR VALLEY LEARNING CENTER ACCOUNT
At the August 16, 2010 regular meeting, the School Board approved the administration’s
recommendation to purchase and renovate an existing commercial building to house the district Adult
Basic Education (ABE) and Early Childhood Family Education (ECFE) Programs. The new space
replaces existing leased space for ABE and provides additional space for ECFE programming.
The purchase and development is funded by the sale of $2.71 million Certificates of Participation,
Series 2010A. The Cedar Valley Learning Center Account was established to report all activities
related to the purchase and renovation of the building.
The table below shows the budgeted totals of the Cedar Valley Learning Center Account revenues,
expenditures and fund balances for 2010-11 and 2011-12.
Building Construction Fund
Cedar Valley Learning Center Account
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Actual
0
2,664,512
2,166,944
497,568
497,568
22.96%
2011-12
Preliminary
Budget
0
0
0
0
0
N/A
2011-12
Final
Budget
497,568
0
497,552
(497,552)
16
0.00%
Prel. / Final
$ Change
497,568
0
497,552
(497,552)
16
Prel. / Final
% Change
100.00%
100.00%
100.00%
100.00%
FY 2011 to
FY 2012
% Change
100.00%
-100.00%
-77.04%
-100.00%
DEBT SERVICE FUND - REGULAR
The table below shows the actual and budgeted totals of regular debt service fund revenues,
expenditures and fund balances for 2010-11 and 2011-12. 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.
2010-11
Actual
4,991,110
17,441,154
18,117,918
(676,764)
4,314,347
23.81%
2011-12
Preliminary
Budget
4,130,126
17,493,748
18,037,783
(544,035)
3,586,091
19.88%
2011-12
Final
Prel. / Final
Prel. / Final
Budget
$ Change
% Change
4,314,347
184,221
4.46%
17,493,684
(64)
0.00%
18,037,783
0
0.00%
(544,099)
(64)
3,770,248
184,157
5.14%
20.90%
FY 2011 to
FY 2012
% Change
-13.56%
0.30%
-0.44%
-12.61%
Revenues (Preliminary 2011-12 Budget to Final 2011-12 Budget)  Revenues for the regular debt
service fund are directly tied to the district’s bond principal and interest payment needs. Slightly over
95 percent of the revenue budget comes from property taxes and 4.52 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 2011-12 Budget to Final 2011-12 Budget)  The final regular debt
service fund expenditure budget is the same as the preliminary projection. It includes 2011-12
principal and interest payments for the district’s outstanding debts.
Summary  The projected June 30, 2012 regular debt service fund balance is $3.77 million. This is
12.61 percent less than the actual June 30, 2011 fund balance of $4.31 million.
15
DEBT SERVICE FUND - OPEB
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 post-employment
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 below shows the budgeted totals of OPEB debt service fund revenues, expenditures and
fund balances for 2010-11 and 2011-12.
Debt Service Fund - OPEB
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Actual
299,814
1,791,576
1,708,488
83,088
382,902
N/A
2011-12
Preliminary
Budget
369,228
1,785,689
1,709,038
76,651
445,879
26.09%
2011-12
Final
Prel. / Final
Budget
$ Change
382,902
13,674
1,785,778
89
1,709,038
0
76,740
89
459,642
13,763
26.89%
Prel. / Final
% Change
3.70%
0.00%
0.00%
3.09%
FY 2011 to
FY 2012
% Change
27.71%
-0.32%
0.03%
20.04%
Revenues (Preliminary 2011-12 Budget to Final 2011-12 Budget)  Revenues for the OPEB debt
service fund are directly tied to the district’s OPEB bond principal and interest payments. Slightly
over 95 percent of the revenue for this fund comes from property taxes and 4.52 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 2011-12 Budget to Final 2011-12 Budget)  The final OPEB debt
service fund expenditure budget is the same as the preliminary projection. It includes 2011-12 OPEB
bond principal and interest payments.
Summary  The projected June 30, 2012 OPEB debt service fund balance is $459,642, about a 20
percent increase over the June 30, 2011 balance of $382,902.
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 2010-11
and our projections for 2011-12.
Expendable Trust Scholarship Funds
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Actual
25,616
0
1,000
(1,000)
24,616
2461.60%
2011-12
Preliminary
Budget
25,615
1,000
1,000
0
25,615
2561.50%
16
2011-12
Final
Budget
24,616
1,000
1,000
0
24,616
2461.60%
Prel. / Final
Prel. / Final
$ Change
% Change
(999)
-3.90%
0
0.00%
0
0.00%
0
(999)
-3.90%
FY 2011 to
FY 2012
% Change
-3.90%
#DIV/0!
0.00%
0.00%
The district is not anticipating any change to either the revenue or expenditure budgets.
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
committee comprised of representatives from various local agencies and school districts within
Dakota County.
The table below shows the actual activities in 2010-11 and our projections for the 2011-12 school
year.
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.
2010-11
Actual
140,265
146,080
155,529
(9,449)
130,816
84.11%
2011-12
Preliminary
Budget
125,565
146,000
156,080
(10,080)
115,485
N/A
2011-12
Final
Budget
130,816
146,000
156,390
(10,390)
120,426
N/A
Prel. / Final
Prel. / Final
$ Change
% Change
5,251
4.18%
0
0.00%
310
0.20%
(310)
4,941
4.28%
FY 2011 to
FY 2012
% Change
-6.74%
-0.05%
0.55%
-7.94%
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 2011-12 final revenue and expenditure budget estimates are the same as earlier projections; the
administration is not recommending any adjustments.
The 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 is $450,000, no change from our preliminary estimate.
The table, on the following page, shows the actual activities in 2010-11 and our projections for the
2011-12 school year.
17
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.
2010-11
Actual
(3,353,600)
1,271,218
677,894
593,323
(2,760,276)
-407.18%
2011-12
Preliminary
Budget
(3,337,600)
466,000
450,000
16,000
(3,321,600)
N/A
2011-12
Final
Budget
(2,760,276)
466,000
450,000
16,000
(2,744,276)
N/A
Prel. / Final
$ Change
577,324
0
0
0
577,324
Prel. / Final
% Change
-17.30%
0.00%
0.00%
FY 2011 to
FY 2012
% Change
100.00%
-63.34%
-33.62%
-17.38%
0.58%
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 2011-12 school year is $1.17 million, same as our preliminary
estimate. Of this amount, $500,000 represents our estimate for interest income and market
appreciation (asset value change) from assets held and managed by the trust administrator. The
remaining $668,775 represents estimated OPEB payments for eligible retirees to be paid from the
general account of the general fund. The district is required to report these OPEB payments paid
from the general account of the general fund as revenue and expenditure in this internal service fund.
The table below shows the actual activities in 2010-11 and our projections for the 2011-12 school
year.
Internal Service Fund
Other Post-Employment Benefits Account
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Actual
30,836,922
8,141,346
6,728,066
1,413,280
32,250,202
479.34%
2011-12
Preliminary
Budget
28,311,944
1,168,755
668,755
500,000
28,811,944
N/A
2011-12
Final
Budget
32,250,202
1,168,755
668,755
500,000
32,750,202
N/A
Prel. / Final
$ Change
3,938,258
0
0
0
3,938,258
Prel. / Final
% Change
13.91%
0.00%
0.00%
FY 2011 to
FY 2012
% Change
4.58%
-85.64%
-90.06%
13.67%
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);
18
1.55%


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
2011-12 PROJECTED REVENUES, EXPENDITURES AND FUND BALANCE
BY FUND
Actual Fund
Balance
6/30/11
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
2011-12
Revenue
Budget
2011-12
Expenditure
Budget
229,232,906
30,082,771
7,176,111
15,595,672
10,128,854
206,211,137
55,901,354
7,176,109
15,478,361
11,889,912
Proj. Fund
Balance
6/30/12
N/A
N/A
N/A
N/A
N/A
Total General Fund
35,497,755
292,216,314
296,656,873
31,057,196
Food Service Fund
2,572,718
11,177,251
11,287,182
2,462,787
833,713
9,750,257
9,676,469
907,501
38,904,186
313,143,822
317,620,524
34,427,484
Community Service Fund
Sub-Total Operating Funds
Building Construction Fund
Alternative Facility-Levy Account
2004 Facilities Referendum Account
Cedar Velley Learning Center Account
(91,298)
1,112,631
497,568
7,707,250
4,526
0
7,247,460
1,135,966
497,552
368,492
(18,809)
16
Total Building Construction Fund
1,518,901
7,711,776
8,880,978
349,699
Debt Service Fund - Regular
Debt Service Fund -OPEB Bonds
4,314,347
382,903
17,493,684
1,785,778
18,037,783
1,709,038
3,770,248
459,643
Total Debt Service Funds
4,697,250
19,279,462
19,746,821
4,229,891
6,216,151
26,991,238
28,627,799
4,579,590
24,616
1,000
1,000
24,616
24,616
1,000
1,000
24,616
130,816
146,000
156,390
120,426
130,816
146,000
156,390
120,426
(2,760,276)
32,250,203
466,000
1,168,755
450,000
668,755
29,489,927
1,634,755
1,118,755
30,005,927
74,765,696
341,916,815
347,524,468
69,158,043
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
21
(2,744,276)
32,750,203
SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND
2010-11 ACTUAL AND 2011-12 BUDGET
Final - Preliminary
Fund
01 & 11
Source Category
Pct. of
2011-12
2011-12
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
2010-11
72,870,704
32.43%
47,182,530
47,128,452
20.56%
-0.11%
139,098,508
61.91%
158,784,484
165,710,726
72.29%
4.36%
6,926,242
(54,078)
2,569,957
1.14%
7,381,680
8,436,333
3.68%
14.29%
1,054,653
10,153,960
4.52%
7,847,608
7,957,395
3.47%
1.40%
109,787
224,693,128
100.00%
221,196,302
229,232,906
100.00%
3.63%
8,036,604
Spec. Educ. Account
Property Taxes
-
0.00%
-
-
0.00%
N/A
26,668,089
77.80%
25,714,349
24,548,300
81.60%
-4.53%
(1,166,049)
7,272,166
21.22%
5,802,699
5,184,471
17.23%
-10.65%
(618,228)
336,156
0.98%
180,000
350,000
1.16%
94.44%
170,000
34,276,411
100.00%
31,697,048
30,082,771
100.00%
-5.09%
Property Taxes
2,538,803
35.34%
2,380,848
2,380,848
33.18%
0.00%
-
State Aids & Credits
4,644,965
64.66%
4,644,965
4,795,263
66.82%
3.24%
150,298
Federal Aid
-
0.00%
-
-
0.00%
N/A
-
Other
-
0.00%
-
-
0.00%
N/A
-
7,183,768
100.00%
7,025,813
7,176,111
100.00%
2.14%
150,298
State Aids & Credits
Federal Aid
Other
Sub-Total
31
-
(1,614,277)
Quality Comp. Account
Sub-Total
03
Pupil Transp. Account
Property Taxes
State Aids & Credits
Federal Aid
0.00%
-
-
0.00%
N/A
-
94.05%
14,246,311
14,557,072
93.34%
2.18%
310,761
-
0.00%
-
-
0.00%
N/A
-
937,765
5.95%
907,600
1,038,600
6.66%
14.43%
131,000
15,753,990
100.00%
15,153,911
15,595,672
100.00%
2.92%
441,761
Property Taxes
7,373,866
73.30%
7,078,738
7,078,738
69.89%
0.00%
State Aids & Credits
2,671,541
26.55%
3,057,599
3,050,116
30.11%
N/A
Other
Sub-Total
05
14,816,225
Cap. Exp. Account
Federal Aid
Other
Sub-Total
01, 11, 21,
31, 03, 05
-
0.00%
-
-
0.00%
15,030
0.15%
-
-
0.00%
N/A
10,060,437
100.00%
10,136,337
10,128,854
100.00%
-0.07%
#DIV/0!
(7,483)
(7,483)
General Fund
Property Taxes
State Aids & Credits
Federal Aid
Other
Total General Fund
Independent School District 196
Rosemount, MN
82,783,373
28.35%
56,642,116
56,588,038
19.37%
-0.10%
187,899,327
64.36%
206,447,708
212,661,477
72.78%
3.01%
6,213,769
(54,078)
9,842,122
3.37%
13,184,379
13,620,804
4.66%
3.31%
436,425
11,442,911
3.92%
8,935,208
9,345,995
3.20%
4.60%
410,787
291,967,734
100.00%
285,209,411
292,216,314
100.00%
2.46%
7,006,903
22
SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND
2010-11 ACTUAL AND 2011-12 BUDGET
Final - Preliminary
Fund
02
Source Category
2010-11
Pct. of
2011-12
2011-12
Pct. of
Percent
Amount
Actual
Total
Prel. Budget
Final Budget
Total
Change
Change
Food Service
Property Taxes
-
0.00%
-
-
0.00%
N/A
435,706
3.85%
465,476
435,845
3.90%
-6.37%
(29,631)
Federal Aid
3,643,613
32.18%
3,685,868
3,639,868
32.56%
-1.25%
(46,000)
Other
7,244,966
63.98%
7,197,238
7,101,538
63.54%
-1.33%
(95,700)
11,324,284
100.00%
11,348,582
11,177,251
100.00%
-1.51%
(171,331)
Property Taxes
2,439,565
26.83%
1,605,625
1,602,892
16.44%
-0.17%
(2,733)
State Aids & Credits
1,412,695
15.54%
2,453,967
2,506,456
25.71%
2.14%
52,489
State Aids & Credits
Total Food Service
04
-
Community Service
Federal Aid
126,977
1.40%
44,380
134,377
1.38%
202.79%
89,997
5,113,220
56.24%
5,253,743
5,506,532
56.48%
4.81%
252,789
9,092,456
100.00%
9,357,715
9,750,257
100.00%
4.19%
392,542
Property Taxes
-
0.00%
-
-
0.00%
N/A
-
State Aids & Credits
-
0.00%
-
-
0.00%
N/A
-
10,025,984
100.00%
7,707,656
7,711,776
100.00%
0.05%
4,120
10,025,984
100.00%
7,707,656
7,711,776
100.00%
0.05%
4,120
16,601,067
95.18%
16,737,322
16,670,235
95.29%
-0.40%
(67,087)
722,023
4.14%
721,426
788,449
4.51%
9.29%
67,023
-
0.00%
-
-
0.00%
N/A
-
118,065
0.68%
35,000
35,000
0.20%
0.00%
-
17,441,154
100.00%
17,493,748
17,493,684
100.00%
0.00%
(64)
1,716,364
95.80%
1,707,150
1,701,269
95.27%
-0.34%
(5,881)
74,948
4.18%
74,789
80,759
4.52%
7.98%
5,970
265
0.01%
3,750
3,750
0.21%
0.00%
-
1,791,576
100.00%
1,785,689
1,785,778
100.00%
1,000
1,000
100.00%
0.00%
-
Other
Total Comm. Service
15, 56 & 57 Building Construction
Other
Total Building Construction
07
Debt Service - Regular
Property Taxes
State Aids & Credits
Federal Aid
Other
Total Debt Service - Regular
47
Debt Service - OPEB Bonds
Property Taxes
State Aids & Credits
Other
Total Debt Service - OPEB Bonds
08
Expendabale Trust - Scholarship
Other
09 & 39
N/A
Agency Funds
Other
20 & 22
-
150,745
100.00%
146,000
146,000
100.00%
0.00%
-
9,412,564
100.00%
1,634,755
1,634,755
100.00%
0.00%
-
Property Taxes
103,540,369
29.48%
76,692,213
76,562,434
22.39%
-0.17%
State Aids & Credits
190,544,698
54.25%
210,163,366
216,472,986
63.31%
3.00%
Internal Service Fund
Other
Grand Total, All Funds
(129,779)
6,309,620
Federal Aid
13,612,712
3.88%
16,914,627
17,395,049
5.09%
2.84%
480,422
Other
43,508,720
12.39%
30,914,350
31,486,346
9.21%
1.85%
571,996
Total
351,206,499
100.00%
334,684,556
341,916,815
100.00%
2.16%
7,232,259
Independent School District 196
Rosemount, MN
23
24
Revenues by Source Category
2011-12 Final Budget
General Fund
100%
Property Taxes
90%
State Aids & Credits
Federal Aid
80%
Other
70%
60%
50%
40%
30%
20%
10%
0%
General
Spec. Ed.
Q Comp
Pupil Transp.
Cap. Exp.
All Funds
Property Taxes
State Aids & Credits
Federal Aid
Other
Federal Aid
5.09%
Other
9.21%
Property Taxes
22.39%
State Aids & Credits
63.31%
Independent School District 196
Rosemount, MN
25
SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND
2010-11 ACTUAL AND 2011-12 BUDGET
Final - Preliminary
Fund
Object Category
01 & 11
2010-11
Pct. of
2011-12
2011-12
Pct. of
Percent
Amount
Actual
Total
Prel. Budget
Final Budget
Total
Change
Change
General Account
Salaries
133,946,915
65.47%
131,977,502
133,461,706
64.72%
1.12%
Benefits
41,271,816
20.17%
40,291,937
40,996,194
19.88%
1.75%
704,257
Purchased Services
14,152,182
6.92%
13,986,377
15,102,657
7.32%
7.98%
1,116,280
Supplies & Materials
5,082,902
2.48%
5,277,271
6,080,642
2.95%
15.22%
803,371
Capital Expenditures
2,286,497
1.12%
2,049,648
2,291,738
1.11%
11.81%
242,090
Other Expenditures
7,847,493
3.84%
8,203,407
8,278,200
4.01%
0.91%
74,793
204,587,806
100.00%
201,786,142
206,211,137
100.00%
2.19%
4,424,995
Salaries
39,437,438
72.36%
39,726,042
40,001,337
71.56%
0.69%
275,295
Benefits
13,253,797
24.32%
13,053,075
13,183,632
23.58%
1.00%
130,557
Purchased Services
950,056
1.74%
1,539,717
1,581,549
2.83%
2.72%
Supplies & Materials
518,853
0.95%
922,323
623,170
1.11%
-32.43%
(299,153)
Capital Expenditures
280,684
0.52%
590,450
444,779
0.80%
-24.67%
(145,671)
58,964
0.11%
94,671
66,887
0.12%
-29.35%
(27,784)
54,499,791
100.00%
55,926,278
55,901,354
100.00%
-0.04%
(24,924)
Salaries
5,958,245
83.51%
6,090,091
5,981,673
83.36%
-1.78%
(108,418)
Benefits
1,103,253
15.46%
1,148,040
1,112,863
15.51%
-3.06%
(35,177)
Purchased Services
51,404
0.72%
47,915
62,913
0.88%
31.30%
14,998
Supplies & Materials
11,534
0.16%
4,863
4,860
0.07%
-0.06%
Capital Expenditures
8,613
0.12%
1,500
13,500
0.19%
800.00%
12,000
Oth
Other E
Expenditures
dit
1 311
1,311
0
0.02%
02%
300
300
0
0.00%
00%
0
0.00%
00%
-
7,134,360
100.00%
7,292,709
7,176,109
100.00%
-1.60%
Salaries
6,406,833
41.04%
6,875,566
6,898,875
44.57%
0.34%
23,309
Benefits
2,905,246
18.61%
3,426,419
3,535,686
22.84%
3.19%
109,267
Purchased Services
3,039,423
19.47%
3,419,400
3,125,400
20.19%
-8.60%
(294,000)
Supplies & Materials
1,673,764
10.72%
1,799,900
1,826,900
11.80%
1.50%
27,000
Capital Expenditures
1,557,933
9.98%
70,000
73,000
0.47%
4.29%
3,000
28,169
0.18%
18,500
18,500
0.12%
0.00%
15,611,368
100.00%
15,609,785
15,478,361
100.00%
-0.84%
Salaries
1,200,834
12.42%
1,153,852
1,153,852
9.70%
0.00%
-
Benefits
448,857
4.64%
457,828
457,828
3.85%
0.00%
-
Purchased Services
3,783,980
39.12%
4,030,289
4,030,289
33.90%
0.00%
-
Supplies & Materials
1,469,316
15.19%
2,391,923
2,391,923
20.12%
0.00%
-
Capital Expenditures
1,828,614
18.91%
2,424,467
2,890,227
24.31%
19.21%
465,760
940,062
9.72%
965,793
965,793
8.12%
0.00%
-
9,671,663
100.00%
11,424,152
11,889,912
100.00%
4.08%
465,760
1,674,390
Sub-Total
21
1,484,204
Spec. Educ. Account
Other Expenditures
Sub-Total
31
41,832
Quality Comp. Account
Sub-Total
03
(3)
(116,600)
Pupil Transp. Account
Other Expenditures
Sub-Total
05
(131,424)
Cap. Exp. Account
Other Expenditures
Sub-Total
01, 11, 21,
31, 03 & 05
General Fund
Salaries
186,950,266
64.13%
185,823,053
187,497,443
63.20%
0.90%
Benefits
58,982,969
20.23%
58,377,299
59,286,203
19.98%
1.56%
908,904
Purchased Services
21,977,045
7.54%
23,023,698
23,902,808
8.06%
3.82%
879,110
Supplies & Materials
8,756,368
3.00%
10,396,280
10,927,495
3.68%
5.11%
531,215
Capital Expenditures
5,962,341
2.05%
5,136,065
5,713,244
1.93%
11.24%
577,179
Other Expenditures
Total General Fund
Independent School District 196
Rosemount, MN
8,875,999
3.04%
9,282,671
9,329,680
3.14%
0.51%
47,009
291,504,988
100.00%
292,039,066
296,656,873
100.00%
1.58%
4,617,807
26
SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND
2010-11 ACTUAL AND 2011-12 BUDGET
Final - Preliminary
Fund
02
Object Category
2010-11
Pct. of
2011-12
2011-12
Pct. of
Percent
Amount
Actual
Total
Prel. Budget
Final Budget
Total
Change
Change
Food Service
04
Salaries
3,926,160
34.70%
3,816,129
3,699,935
32.78%
-3.04%
(116,194)
Benefits
1,073,110
9.48%
983,778
1,075,237
9.53%
9.30%
91,459
Purchased Services
278,241
2.46%
356,785
358,285
3.17%
0.42%
Supplies & Materials
5,569,469
49.22%
6,132,225
5,892,225
52.20%
-3.91%
(240,000)
Capital Expenditures
(90,000)
1,500
455,050
4.02%
340,000
250,000
2.21%
-26.47%
Other Expenditures
12,334
0.11%
11,500
11,500
0.10%
0.00%
Total Food Service
11,314,364
100.00%
11,640,417
11,287,182
100.00%
-3.03%
(353,235)
Salaries
4,393,796
48.37%
4,502,320
4,688,845
48.46%
4.14%
186,525
Benefits
1,316,276
14.49%
1,251,414
1,362,125
14.08%
8.85%
110,711
Purchased Services
2,968,175
32.68%
2,974,708
3,076,957
31.80%
3.44%
102,249
Supplies & Materials
353,300
3.89%
391,190
459,248
4.75%
17.40%
68,058
Capital Expenditures
46,321
0.51%
87,500
84,599
0.87%
-3.32%
(2,901)
5,647
0.06%
4,445
4,695
0.05%
5.62%
250
9,083,515
100.00%
9,211,577
9,676,469
100.00%
5.05%
464,892
Salaries
77,105
1.05%
77,105
77,105
0.87%
0.00%
-
Benefits
33,965
0.46%
34,620
36,450
0.41%
5.29%
1,830
Purchased Services
572,230
7.82%
554,398
677,106
7.62%
22.13%
122,708
Supplies & Materials
148,292
2.03%
78,689
78,689
0.89%
0.00%
-
Capital Expenditures
6,482,875
88.63%
7,001,255
7,889,578
88.84%
12.69%
888,323
-
0
00%
0.00%
93
107
93,107
122
050
122,050
1
37%
1.37%
31
09%
31.09%
-
7,314,466
100.00%
7,839,174
8,880,978
100.00%
71.19%
1,012,861
18,117,918
100.00%
18,037,783
18,037,783
100.00%
0.00%
-
1,708,488
100.00%
1,709,038
1,709,038
100.00%
0.00%
-
1,000
100.00%
1,000
1,000
100.00%
0.00%
-
Salaries
17,045
10.67%
13,601
13,873
8.87%
2.00%
-
Benefits
2,577
1.61%
2,179
2,217
1.42%
1.74%
-
Purchased Services
140,111
87.70%
140,100
140,100
89.58%
0.00%
-
Supplies & Materials
37
0.02%
200
200
0.13%
0.00%
-
Total Agency Funds
159,771
100.00%
156,080
156,390
100.00%
3.74%
-
7,405,960
100.00%
1,118,755
1,118,755
715.36%
7.49%
-
-
Community Service
Other Expenditures
Total Comm. Service
15, 56 & 57
Building Construction
Oth
dit
Other E
Expenditures
Total Building Construction
07
Debt Service - Regular
Other
47
Debt Service - OPEB Bonds
Other
08
Expendable Trust - Scholarship
Other
09 & 39
20 & 22
Agency Funds
Internal Service Funds
Benefits
Grand Total, All Funds
Salaries
195,364,372
56.36%
194,232,208
195,977,201
56.39%
0.90%
1,744,993
Benefits
68,814,857
19.85%
61,768,045
62,880,987
18.09%
1.80%
1,112,942
Purchased Services
25,935,801
7.48%
27,049,689
28,155,256
8.10%
4.09%
1,105,567
Supplies & Materials
14,827,467
4.28%
16,998,584
17,357,857
4.99%
2.11%
359,273
Capital Expenditures
12,946,587
3.74%
12,564,820
13,937,421
4.01%
10.92%
1,372,601
Other Expenditures
Total
Independent School
School District
District 196
196
Rosemount, MN
28,721,385
8.29%
29,139,544
29,215,746
8.41%
0.26%
76,202
346,610,468
100.00%
341,752,890
347,524,468
100.00%
1.69%
5,771,578
27
Expenditures by Object Category
2011-12 Final Budget
General Fund
90%
Salaries
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
Supplies & Materials
Capital Expenditures
Other Expenditures
Supplies & Materials
4.99%
Purchased Services
8.10%
Other Expenditures
8.41%
Capital Expenditures
4.01%
Salaries
56.39%
Benefits
18.09%
Independent School District 196
Rosemount, MN
28
Revenue Budget Schedules
Independent School Distict 196
Rosemount, MN
REVENUE BY SOURCE
2010-11
ACTUAL
SRC DESCRIPTION
2011-12
PRELIMINARY
2011-12
FINAL
GENERAL FUND/General Account
001
003
005
009
010
020
021
040
041
050
051
052
053
060
092
095
096
099
201
211
212
213
227
234
258
299
300
363
370
400
500
599
620
621
622
624
625
628
Maintenance Levies
Delinquent Taxes
Unemployment Insurance Levy
Fiscal Disparity
County Apportionment
Property Tax Shift
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
Advertising
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
Aid Adj for Popprty Tax Shift
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
40,322,678
435,294
469,368
6,652,498
479,907
24,510,958
11,706
526,171
681,500
956,381
378,907
144,418
684,075
65,275
16,627
1,235,359
4,910,048
759,725
156,546,903
1,747,230
35,766
1
886,982
11,383
(24,510,958)
2,844,257
558,189
219,031
1,867,530
43,345
83,685
102,503
379,638
8,038
2,878
1,508
47,901
38,595,538
223,521
469,368
7,312,103
582,000
22,000
487,000
420,797
1,051,521
376,000
153,594
700,295
408,766
3,843,946
750,000
151,553,897
2,044,951
70,000
16,000
886,982
9,818
2,849,820
514,516
88,500
7,042,328
53,996
285,356
92,424
228,227
5,000
5,000
53,038
38,560,828
223,521
450,000
7,312,103
582,000
22,000
41,149
487,000
433,277
1,051,521
376,000
153,594
700,295
(44,125)
24,850
559,638
3,804,506
750,000
158,742,436
1,706,603
70,000
8,102
968,516
10,561
2,834,479
533,424
86,605
7,852,333
53,887
312,545
81,758
223,837
5,000
5,000
32,095
Total
224,116,707
221,196,302
229,015,338
Miscellaneous Local Revenues
Miscellaneous Federal Direct Aid
1,025
575,396
-
217,568
Total
576,421
-
217,568
GENERAL FUND/Magnet Program
099
599
Independent School District 196
Rosemount, MN
29
REVENUE BY SOURCE
2010-11
ACTUAL
SRC DESCRIPTION
2011-12
PRELIMINARY
2011-12
FINAL
GENERAL FUND/Special Education Account
021
071
096
099
211
360
361
400
405
406
620
Rev for Educ from MN School District
Medical Assistance Claims
Gifts & Bequests
Miscellaneous Local Revenues
Gen. Educ./Compensatory Education Aid
State Aid for Special Education
Special Education Excess Costs Aid
Federal Aids
Federal Aids Thur other State/Local Agencies
Refund of Overpayment Federal Aid
Resale - Nontaxable
5,255
311,194
5,468
13,095
96,487
21,598,995
4,972,607
7,324,177
118,688
(170,700)
1,145
180,000
114,023
21,085,162
4,515,164
5,689,468
113,231
-
350,000
113,264
20,450,450
3,984,586
5,184,471
-
Total
34,276,411
31,697,048
30,082,771
Maintenance Levies
State Aid
2,538,803
4,644,965
2,380,848
4,644,965
2,380,848
4,795,263
Total
7,183,768
7,025,813
7,176,111
910,250
1,273
895
7,845,873
433,366
6,226,698
310,288
25,347
892,000
600
7,558,688
311,477
6,078,484
297,662
15,000
883,000
600
7,889,324
311,477
6,060,202
296,069
140,000
15,000
15,753,990
15,153,911
15,595,672
7,373,866
15,000
30
2,671,541
7,078,738
3,057,599
7,078,738
3,050,116
10,060,437
10,136,337
10,128,854
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
096
099
211
Maintenance Levies
Gifts & Bequests
Miscellaneous Local Revenues
General Education Aid for Capital Expend.
Total
Independent School District 196
Rosemount, MN
30
REVENUE BY SOURCE
SRC DESCRIPTION
2010-11
ACTUAL
2011-12
PRELIMINARY
2011-12
FINAL
6,987
18,000
11,509
435,706
697,876
1,825,966
123,706
560,735
1,507
433,824
6,902,266
149,138
157,066
29,750
465,476
736,795
1,903,123
140,000
500,000
1,500
404,450
6,925,827
141,661
100,000
7,050
435,845
700,795
1,803,123
140,000
560,000
1,500
434,450
6,802,827
141,661
150,000
11,324,284
11,348,582
11,177,251
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
Total
COMMUNITY SERVICE FUND
001
003
009
020
021
040
050
060
061
092
093
094
095
096
099
211
227
234
258
299
300
301
400
620
621
649
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Property Tax Shift
Tuition from Other Minn. Sch. Dist.
Tuition
Fees
Admission
Admission-Taxable
Interest Earnings
Facility - Rental
Facility - Labor
Advertising
Gifts & Bequests
Miscellaneous Local Revenues
General Ed Aid
Abatement Aid
Mkt Value Homestead & Agric Credit
Other State Credits
Aid Adjustment for Property Tax Shift
State Aids & Grants
Non-Public School Aid
Federal Aids
Resale - Nontaxable
Resale - Taxable
Permanent Transfers
1,425,834
14,154
179,453
820,124
28,221
4,050,726
156,812
13,365
6,449
3,927
513,545
51,787
17,815
13,159
144,743
569
0
69,555
893
(820,124)
1,892,825
268,977
126,977
735
111,937
1,388,734
6,576
210,315
33,908
4,282,523
147,900
10,094
4,809
10,000
489,660
36,570
6,500
129,044
500
69,555
870
2,063,207
319,835
44,380
1,735
2,000
99,000
1,386,001
6,576
210,315
33,908
4,483,739
147,900
10,094
4,809
10,000
499,609
36,570
8,000
141,859
854
74,920
828
2,109,589
320,265
134,377
1,735
2,000
126,309
Total
9,092,456
9,357,715
9,750,257
Independent School District 196
Rosemount, MN
31
REVENUE BY SOURCE
2010-11
ACTUAL
2011-12
PRELIMINARY
2011-12
FINAL
Miscellaneous Local Revenues
Permanent Transfers
37,658
7,322,623
7,703,130
4,120
7,703,130
Total
7,360,281
7,703,130
7,707,250
SRC DESCRIPTION
ALTERNATIVE FACILITY-LEVY ACCOUNT FUND 15
099
649
2004 FACILITIES REFERENDUM ACCOUNT FUND 56
092
Interest Earnings
1,191
4,526
4,526
Total
1,191
4,526
4,526
Interest Earnings
Proceeds-Cert of Participation
699
2,663,813
-
-
Total
2,664,512
-
-
DEBT SERVICE FUND 07 - REGULAR
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Miscellaneous Local Revenues
Interest Earnings
Mkt Value Homestead & Agric Credit
Other State Credits
14,618,680
144,213
1,838,174
29,765
88,300
713,128
8,894
14,478,648
68,479
2,190,195
35,000
713,128
8,298
14,411,561
68,479
2,190,195
35,000
780,215
8,234
Total
17,441,154
17,493,748
17,493,684
Interest Earnings
-
1,000
1,000
Total
-
1,000
1,000
Miscellaneous Local Revenues
1,876,181
-
-
Total
1,876,181
-
-
CEDAR VALLEY LEARNING CENTER - FUND 57
Series 2010A Certificates of Participation
092
635
001
003
009
092
099
234
258
EXPENDABLE TRUST FUND 08
Scholarship Funds
092
TRUST FUND 18
Employees Flexible Spending Plan
099
Independent School District 196
Rosemount, MN
32
REVENUE BY SOURCE
2010-11
ACTUAL
2011-12
PRELIMINARY
2011-12
FINAL
Tuition
4,665
-
-
Total
4,665
-
-
Misc Rev from Local Sources
146,080
146,000
146,000
Total
146,080
146,000
146,000
Interest Earnings
Miscellaneous Local Revenues
52,195
1,219,022
16,000
450,000
16,000
450,000
Total
1,271,218
466,000
466,000
SRC DESCRIPTION
AGENCY FUND 09
District Graduate Credits
040
AGENCY FUND 39
Local Collaborative Time Study
099
INTERNAL SERVICE FUND 20
Severance Pay (GASB #16)
092
099
INTERNAL SERVICE FUND 22
Other Post-Employment Benefits Revocable Trust (GASB #45)
092
099
614
Interest Earnings
Miscellaneous Local Revenues
Contribution to OPEB trust
3,989,627
817,734
3,333,985
500,000
668,755
500,000
668,755
Total
8,141,346
1,168,755
1,168,755
OPEB Debt Service Levy
Delinquent Taxes
Fiscal Disparity
Interest Earnings
Mkt Value Homestead & Agric Credit
Other State Credits
1,518,087
8,237
190,040
265
73,743
1,204
1,476,644
6,989
223,517
3,750
73,743
1,046
1,470,763
6,989
223,517
3,750
79,624
1,135
Total
1,791,576
1,785,689
1,785,778
DEBT SERVICE FUND 47 - OPEB BONDS
001
003
009
092
234
258
Independent School District 196
Rosemount, MN
33
34
Expenditure Budget Schedules
Independent School Distict 196
Rosemount, MN
EXPENDITURE BY OBJECT
2010-11
ACTUAL
OBJ DESCRIPTION
2011-12
PRELIMINARY
2011-12
FINAL
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
250
251
252
270
Administrators Salary
School Board Salary
Supervisor Salary
Principal Salary
Administrative Assistant
Dean of Students
Kindergarten Teachers Salary
Cultural Liaison
Vocational Teachers Salary
Teachers Salary
Instructional Clerk Salary
Licensed Instruct. Support 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 Reimbursements
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
Tax Sheltered Annuities
Employer Sponsored HRA
OPEB (Up to ARC)
Worker's Compensation - Premiums
Independent School District 196
Rosemount, MN
2,000,622
43,786
605,292
5,251,864
810,479
89,353
4,502,956
356,120
2,303,488
85,426,524
3,143,372
43,823
6,201
2,046,435
1,236,172
57,379
9,404
1,984,414
1,897,304
481,686
748,427
1,947,301
265,423
165,587
795 342
795,342
7,504
232,942
4,890,446
56,035
5,599,027
55,753
(543,566)
84,548
3,700,532
1,888,280
155,787
154,078
78,611
30,772
1,049,699
(451,120)
9,588,391
1,370,333
6,207,248
1,306,768
17,359,098
65,319
999,791
290,697
2,904,692
793,289
35
2,035,283
43,786
594,550
6,114,088
537,561
248,373
4,229,284
351,902
2,397,704
84,139,716
3,445,868
43,850
7,425
2,316,183
1,284,720
53,860
6,500
1,911,255
1,634,368
481,686
742,630
1,853,707
266,178
198,483
776 915
776,915
8,800
169,296
4,868,867
76,248
5,470,495
56,792
(543,566)
93,113
3,371,199
1,923,803
117,662
185,500
22,000
453,125
(462,697)
10,047,476
1,362,964
6,736,941
1,233,850
17,851,908
69,403
914,068
3,921
668,755
828,311
2,016,848
43,786
594,779
5,789,379
578,446
251,014
4,571,072
405,859
2,432,165
84,310,872
3,239,229
44,727
6,154
2,469,869
1,265,374
53,860
6,500
1,992,186
1,721,380
616,306
768,505
1,916,054
269,159
168,542
784 802
784,802
7,700
178,057
4,913,453
95,395
5,615,640
56,792
(543,566)
93,113
3,406,556
2,421,824
115,101
185,500
44,074
455,500
(462,697)
10,149,171
1,378,395
6,803,523
1,297,025
18,168,938
65,309
956,403
41,334
885,300
839,249
EXPENDITURE BY OBJECT
2010-11
ACTUAL
OBJ DESCRIPTION
271
280
291
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
390
393
394
395
398
401
402
403
404
405
409
410
Worker's Compensation - Claims
Reemployment Compensation Insurance
OPEB (Pay-as-you-go)
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
C t t d Repairs
Contracted
R
i
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
Payments for Educ to MN Sch Dist
Special Education Contract Services-Pupil
Payment for Educ Purposes to Other Agencies
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.
Independent School District 196
Rosemount, MN
21,867
326,966
(197,484)
16,575
15,970
59,700
64,338
4,291
2,003,328
22,319
556,156
214,327
162,773
76,277
412,151
152,703
171,487
2,664,427
1,005,231
156,743
338,469
137,612
342,701
13,139
663 660
663,660
51,451
14,560
65,753
30,043
455
23,532
19,138
934,445
412,289
7,543
906,784
242,340
1,396,668
26,193
251,103
(142,527)
(252,011)
1,304,316
147,058
405,217
101,679
70,403
41,809
11,698
36
2011-12
PRELIMINARY
375,000
193,965
(179,495)
58,000
16,773
61,162
87,690
2,897
2,162,847
150,543
400,000
238,694
1,000
251,452
80,296
17,941
241,610
186,111
2,505,436
1,176,407
206,065
358,696
294,000
487,771
13,139
808 227
808,227
42,700
16,127
65,461
18,000
2,000
48,101
4,875
1,043,503
487,645
12,396
719,570
169,179
1,150,706
45,640
5,000
(173,007)
(439,835)
1,353,508
143,164
310,598
102,074
54,800
88,992
1,782
2011-12
FINAL
500
375,000
(179,495)
58,000
19,570
61,162
96,719
2,897
2,302,992
149,293
400,000
284,141
1,000
175,728
351,303
17,941
259,037
186,275
2,505,661
1,175,705
205,715
358,359
294,000
487,771
13,139
995 158
995,158
42,700
16,127
65,461
18,000
2,000
48,101
2,000
1,091,050
563,837
7,233
731,269
163,454
1,630,000
45,640
8,100
(173,007)
(439,835)
1,506,904
163,983
321,507
110,205
79,800
121,036
2,692
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
411
412
413
414
416
417
418
419
421
430
433
440
441
442
460
461
470
490
492
499
510
520
530
555
580
581
820
821
895
896
898
910
Supplies - Buildings
Supplies - Custodial Cleaning
Supplies - Mechanical
Supplies - Grounds
Supplies - Lighting
Supplies - Mechanical
Supplies - Pool
Supplies - Vehicles
Supplies - Epi-pen
Instructional Supplies
Individualized Instructional Supplies
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
Technology Equipment
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Dues and Memberships
Software License Fees
Indirect Cost Chargeback
Taxes & Interest Penalties
Scholarships
Permanent Fund Transfers
Total
2010-11
ACTUAL
2011-12
PRELIMINARY
2011-12
FINAL
175,004
356,747
25,960
88,250
43,889
184,062
38,673
45,215
2,588
1,281,427
48,134
4,172
121,091
59,512
71,092
227,589
124,864
13,826
18,710
23,459
5,940
25,439
222,673
1,450,609
472,630
55,856
199,532
111,283
34
102,084
7,434,560
200,000
388,393
21,225
85,000
67,633
144,292
64,182
44,822
3,500
1,487,518
52,198
15,000
130,515
47,772
131,218
242,221
67,177
12,614
17,073
5,219
7,699
82,369
1,601,703
153,928
198,730
188,096
122,461
90,747
7,802,103
200,000
389,318
21,225
85,000
67,633
144,292
64,182
44,822
3,500
1,883,229
52,880
15,000
132,478
47,772
213,769
246,421
98,738
14,071
21,598
15,000
50,837
131,372
1,797,779
153,928
39,657
211,934
146,108
90,747
7,829,411
202,604,279
200,188,723
204,422,485
648,765
24,064
14,559
51,446
52,699
1,764
39,431
7,874
102,773
260
3,590
3,439
6,435
532
416,913
24,077
5,000
5,000
34,735
1,746
25,372
5,137
56,338
176
1,425
1,941
6,175
502,024
24,323
6,298
29,752
43,204
1,768
32,020
5,925
69,537
200
2,588
2,300
6,175
GENERAL FUND/Magnet Program
140
141
143
145
183
210
214
218
220
225
230
250
270
280
305
Teachers Salary
Instructional Clerk Salary
Licensed Instruct. Support/Social Worker Salary
Substitute Teachers 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
Reemployment Compensation
Contracted Services
Independent School District 196
Rosemount, MN
37
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
308
313
314
329
360
366
401
430
530
555
820
Printing Chargeback
Federal Sub Award, under $25,000
Federal Sub Award, over $25,000
Postage
Transp Contract w/Public/Private
Travel, Conventions and Conferences
Gen Supplies
Instructional Supplies
Equipment - Purchased or Leased
Technology Equipment
Dues and Memberships
Total
2010-11
ACTUAL
2011-12
PRELIMINARY
2011-12
FINAL
5,719
89,130
234
813,494
17,508
1,508
44,951
8,875
44,475
-
5,000
6,000
1,000,384
2,000
-
5,000
45,579
5,001
6,000
865,784
3,422
28,587
27,124
76,041
-
1,983,527
1,597,419
1,788,652
144,444
571,630
1,005,061
28,240
16,669,682
299,714
165,593
40,779
367,056
424,749
28,583
417,794
193,061
159,668
1,561,970
2,012,693
43,784
74,484
465,550
167,170
4,803,098
180,723
8,083,554
120,735
137
1,067,671
307
142,603
64,552
3,870
128,484
2,804,520
762,050
144,444
576,392
899,294
28,236
16,654,128
371,536
176,324
54,218
262,000
672,781
33,625
435,257
190,577
139,988
1,628,274
2,117,189
43,784
74,484
459,602
169,599
4,664,528
180,723
8,202,125
120,219
1,056,240
1,000
234,725
130,970
3,780
3,039,849
786,234
144,444
589,277
1,045,963
51,283
16,256,077
356,335
493,251
263,000
762,766
34,029
375,924
188,331
182,365
1,633,980
2,078,028
44,660
75,974
525,445
172,991
4,660,010
184,338
8,211,903
120,219
1,060,185
408
260,074
223,057
7,020
3,059,612
796,506
GENERAL FUND/Special Education Account
110
112
133
135
136
138
140
141
142
143
144
145
146
148
149
151
153
154
155
156
157
158
161
165
170
171
172
173
183
184
185
187
191
199
210
214
Administrators Salary
Supervisor Salary
DAPE Specialist
Cultural Liaison
Special Education Teachers Salary
Interpreter for Deaf
Teachers Salary
Instructional Clerk Salary
Substitute - Non-Licensed Classroom Support
Licensed Instruct. Support
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 Paraprofessional
Social Worker
Speech/Language Pathologist
Physical Therapist
Paraprofessional
Non Supervisory Special Staff
Other Classified Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodial
Stipend
Non-Licensed Timesheet
Special Assign
Cell Phone Reimbursements
Sick/Severance
Salary Adjustments
FICA/Medicare
PERA (Public Employee Retire Assn)
Independent School District 196
Rosemount, MN
38
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
218
220
225
230
250
251
252
270
271
280
295
303
305
308
313
314
320
329
346
350
360
362
364
365
366
368
369
370
373
376
390
393
394
401
402
403
404
405
409
430
433
441
470
490
492
520
530
533
555
556
557
820
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Sponsored Health Reimbursements (HRA)
OPEB (Up to ARC)
Worker's Compensation - Premiums
Worker's Compensation - Claims
Unemployment Compensation
Benefits Chargeback
Contracted Printing
Contracted Services
Printing Chargeback
Federal Sub Award Under $25,000
Federal Sub Award Over $25,000
Communication Services - Telephone
Postage
Licensed Nursing Services over $25,000
Contracted Repairs
Transportation Public/ Private
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
Licensed Nursing Services under $25,000
Payments for Educ to MN Sch Dist
Special Education Contracted Services
Payments for Educ to Other Agencies
General Supplies
Software
Resales
Subscription & Professional Books
Fundraisers Materials & Supplies
Supplies - Repairs
Instructional Supplies
Individualized Instructional Supplies
Fuel-Vehicles
Media Resources
Food
Food & Beverages for Meetings
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
Other Equipment-Spec. Educ. Direct Instruct.
Technology Equipment
Major Software Purchases
Technology Equipment-Spec. Educ. Direct Instruct.
Dues and Memberships
Independent School District 196
Rosemount, MN
39
2010-11
ACTUAL
2011-12
PRELIMINARY
2011-12
FINAL
1,586,792
360,388
6,861,685
20,531
246,241
18,730
323,112
181,938
22,672
65,137
148,452
78,257
18,825
407
18,524
16,144
36,152
200
5,609
24,798
38,464
141,987
10,574
8,221
14,109
39,759
193,477
156,096
113,308
9,470
1,109
14,881
597
963
17,788
360,399
115
59
165
71,879
93,889
114,916
5,482
1,730,867
343,461
6,717,794
20,960
235,627
2,307
175,976
1,000
151,438
2,200
213,948
80,747
5,141
19,628
47,250
3,700
12,500
50,030
298,500
9,800
11,759
402,500
229,576
100,421
19,530
31,000
770,872
500
20,000
142,688
99,084
178,678
150,000
18,600
1,736,549
365,665
6,757,733
20,808
257,853
11,886
177,020
168,544
1,700
105,000
23,354
5,000
20,188
178,576
39,780
9,000
33,871
48,030
183,948
2,154
6,800
11,800
18,000
167,728
402,500
155,576
142,452
19,530
17,683
3,788
439,217
500
58,203
90,000
25,000
121,420
150,156
9,600
EXPENDITURE BY OBJECT
2010-11
ACTUAL
2011-12
PRELIMINARY
2011-12
FINAL
2,065
51,417
25,500
50,571
6,716
50,571
54,499,791
55,926,278
55,901,354
Supervisor
Kindergarten Teacher Salary
Special Education Teacher Salary
Vocational Teacher Salary
Teachers Salary
Licensed Instructional Support Salary
Substitute Teachers Salary
Nurse
Occupational Therapist
Guidance Counselors
Psychologist
Librarian
Due Process/IEP Facilitator
Instructional Trainers
Social Worker
Speech/Language Pathologist
Physical Therapist
Non-Supervisory Special Staff
Stipend
FICA/Medicare
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Worker's Compensation - Premiums
Contracted Services
Printing Chargeback
Travel, Conventions and Conferences
Rental
General Supplies
Software
Subscription & Professional Books
Technology Equipment
Dues & Memberships
1,350
126,075
521,970
65,994
2,475,597
2,197,889
32,125
58,097
49,950
56,999
56,141
50,961
1,057
14,543
28,496
137,414
5,155
600
77,834
433,442
328,706
22,526
269,505
680
21,722
26,671
14,440
36,964
2,674
198
8,662
8,613
1,311
4,096,453
1,937,338
8,900
47,400
465,895
365,360
20,943
251,870
660
16,500
26,812
23,315
2,000
20,100
2,500
3,300
1,563
1,500
300
3,872,132
2,050,343
8,900
50,298
457,589
358,848
21,733
228,150
658
19,552
26,333
38,313
2,000
20,100
2,500
3,300
1,560
13,500
300
Total
7,134,360
7,292,709
7,176,109
88,893
78,209
56,929
456,196
4,172,215
90,160
78,209
68,000
457,922
4,572,200
90,160
78,209
68,000
457,922
4,472,200
OBJ DESCRIPTION
821 Software License Fees
898 Scholarships
Total
GENERAL FUND/Quality Compensation Account
112
134
136
139
140
143
145
146
149
150
151
152
153
154
156
157
158
165
183
210
218
220
225
230
250
270
305
308
366
370
401
402
404
555
820
GENERAL FUND/Pupil Transportation Account
110
112
161
165
167
Administrators Salary
Supervisor Salary
School Patrol Advisors
Non Supervisory Special Staff
Bus Driver Salary
Independent School District 196
Rosemount, MN
40
EXPENDITURE BY OBJECT
2010-11
ACTUAL
OBJ DESCRIPTION
168
169
170
171
178
180
187
191
195
210
214
218
220
225
230
250
251
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
530
548
Bus Chaperone Salary
Mechanics Salary
Other Classified Salary
Secretarial/Clerical Salary
Longevity
Overtime
Cell Phone Reimbursements
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 Reimbursements (HRA)
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 Reimbursements
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
Equipment - Purchased or Leased
Buses
Independent School District 196
Rosemount, MN
772,191
476,500
106,014
134,739
74
1,620
1,335
61,920
452,635
434,196
3,848
14,826
1,689,562
6,285
26,446
21,251
16,911
205,971
2,141
5,058
26,116
6,351
30,034
1,655
400
7,820
51,042
9,297
2,809
3,283
60,426
35,958
8,008
31,750
85,512
3,504,929
137,495
(995,198)
4,891
62,133
(9,171)
14,163
26,696
466
461,264
1,171,174
109,401
1,446,699
41
2011-12
PRELIMINARY
867,000
438,886
117,000
134,739
250
4,000
2,200
5,000
40,000
519,334
487,454
4,100
13,284
1,978,613
12,148
37,094
2,580
198,652
155,000
18,160
2,000
7,000
5,000
34,800
4,500
600
9,000
58,000
40,000
5,200
3,700
100,000
50,000
20,000
12,000
60,000
3,810,000
90,000
(944,800)
8,500
50,900
(7,000)
15,500
3,000
600
800
480,000
1,300,000
70,000
-
2011-12
FINAL
995,000
437,821
112,000
136,113
250
4,000
2,200
5,000
40,000
557,937
516,027
4,100
14,825
2,013,858
12,148
36,782
9,300
197,549
155,000
18,160
2,000
7,000
5,000
25,800
4,500
600
9,000
58,000
40,000
5,200
3,700
90,000
50,000
20,000
12,000
70,000
3,300,000
90,000
(814,800)
8,500
145,900
(7,000)
17,500
18,000
600
800
490,000
1,300,000
73,000
-
EXPENDITURE BY OBJECT
2010-11
ACTUAL
2011-12
PRELIMINARY
2011-12
FINAL
1,833
320
27,849
3,500
15,000
3,500
15,000
15,611,368
15,609,785
15,478,361
Administrators Salary
Supervisor Salary
Teachers Salary
Instr Clerk
Non Supervisory Special Staff
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
Sponsored Health Reimb (HRA)
Worker's Compensation - Premiums
Contracted Services
Data Processing Service
Contracted Repairs
Travel, Conventions and Conferences
Rental and Leases
Ice Rental
General Supplies
Software
Subscription & Professional Books
Textbooks and Workbooks
Library Books
Site/Grounds Acquisition/Improvement
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
Capital Leases
Technology Equipment
Major Software Purchases
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Lease Transaction/Installment Sales
Dues and Memberships
Software License Fees
TIES Fees
Taxes & Special Assessments
103,040
165,889
171,267
52,189
609,237
43,514
55,697
89,155
70,659
11,838
16,418
238,299
1,912
14,206
792
5,577
648,848
192,954
745
2,733,400
208,034
38,279
96
32
1,430,873
35
10,855
96,379
365,250
60,491
119,731
1,112,248
63,660
552
196,544
734,400
8,566
103,040
165,889
204,966
63,069
573,375
43,513
88,269
67,313
11,273
16,677
250,418
2,606
16,014
5,258
366,750
442,059
40,000
2,944,480
237,000
35,500
11,000
2,311,460
33,963
14,056
82,760
700,149
370,319
81,275
1,147,404
28,504
231,393
734,400
-
Total
9,671,663
11,424,152
OBJ DESCRIPTION
555 Technology Equipment
820 Dues and Memberships
821 Software License Fees
Total
GENERAL FUND/Capital Expenditure Account
110
112
140
141
165
171
183
210
214
218
220
225
230
250
251
270
305
316
350
366
370
372
401
402
404
460
470
510
520
530
535
555
556
580
581
589
820
821
822
896
Independent School District 196
Rosemount, MN
42
103,040
165,889
204,966
63,069
573,375
43,513
88,269
67,313
11,273
16,677
250,418
2,606
16,014
5,258
366,750
442,059
40,000
2,944,480
237,000
35,500
11,000
2,311,460
33,963
14,056
82,760
1,071,542
450,000
370,319
81,275
1,241,771
28,504
(450,000)
231,393
734,400
11,889,912
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2010-11
ACTUAL
2011-12
PRELIMINARY
2011-12
FINAL
103,040
136,224
148,289
8,805
29,488
2,648,651
40,044
543,566
319
267,734
274,747
255,784
4
5,088
269,581
1,230
7,848
10,681
935
76,500
47,355
5,711
117,645
45
15,358
2,108
10,284
6,188
87,628
55,500
17,603
2,652
80,875
417,920
8,269
2,921
51,241
3,920,031
560,735
608,352
400,999
43,963
10,088
12,334
103,040
135,177
143,132
7,000
35,000
2,469,444
40,000
576,669
306,667
225,437
213,138
4,621
273,275
1,030
8,914
450
112,176
30,000
114,737
300
100
20,500
3,500
5,000
500
6,500
110,110
80,000
34,000
3,800
92,475
417,957
15,000
1,000
85,000
4,461,152
500,000
652,116
100,000
225,000
15,000
11,500
103,040
135,177
144,592
7,000
35,000
2,423,560
40,000
543,566
300
267,700
262,543
248,816
4,621
288,177
1,154
11,050
3,636
110,503
30,000
114,737
300
100
21,500
3,500
5,000
500
6,500
110,110
80,000
34,500
3,800
92,475
417,957
15,000
1,000
85,000
4,261,152
560,000
552,116
10,000
225,000
15,000
11,500
11,314,364
11,640,417
11,287,182
FOOD SERVICE FUND
110
112
171
172
173
176
177
178
191
195
210
214
218
220
225
230
250
251
252
270
271
280
295
301
303
305
308
309
320
329
332
350
366
370
395
401
402
404
409
490
491
495
520
530
555
820
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)
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
Worker's Compensation - Claims
Reemployment Compensation Insurance
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
Total
Independent School District 196
Rosemount, MN
43
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2010-11
ACTUAL
2011-12
PRELIMINARY
2011-12
FINAL
127,696
397,370
166,100
1,486,325
661,053
14,933
86,292
14,346
241,700
143,777
214,393
62,899
530,760
13,502
60,748
9,090
2,160
39,185
121,466
301,606
148,829
98,914
28 142
28,142
508,896
2,672
37,541
12,535
88,336
26,297
1,464
7,320
53,723
1,276
41,348
2,637,192
28,116
1,304
43,210
19,203
6,257
2,988
2,377
7,258
5,445
22,289
16,515
5,178
22,200
118,000
396,240
168,689
1,462,750
678,509
64,900
83,378
14,394
269,333
158,234
220,213
72,309
508,744
22,280
83,817
18,980
4,860
2,160
20,231
134,299
314,797
164,013
105,741
27 799
27,799
502,766
3,028
32,120
8,500
3,570
27,940
2,200
6,000
52,940
5,375
47,275
2,556,992
37,143
1,332
48,115
24,831
12,690
6,720
5,740
15,210
6,100
26,650
21,307
7,500
21,736
117,656
331,120
180,527
1,600,717
779,705
33,000
78,976
14,682
269,333
158,234
196,093
99,255
512,707
22,280
96,175
8,980
4,860
5,400
47,000
132,145
329,610
166,100
115,272
29 687
29,687
526,256
2,703
36,069
12,136
50,000
29,534
7,200
6,000
51,558
6,375
47,275
2,649,017
37,082
1,332
46,615
30,750
14,500
7,480
6,500
15,210
6,100
31,150
22,743
7,500
22,336
COMMUNITY SERVICE FUND
110
112
120
140
141
143
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
291
295
301
303
305
308
320
329
330
331
332
333
350
360
365
366
369
370
Administrators Salary
Supervisor Salary
ABE/ECFE/School Readiness Manager
Teachers Salary
Instructional Clerk Salary
Classroom Support-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 Reimbursements
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 (Up to ARC)
Worker's Compensation - Premiums
Worker's Compensation - Claims
Unemployment Compensation
OPEB (Pay-as-you-go)
Inter Dept. Emp. Benefits Chargeback
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
Entry Fees/Student Travel
Rental and Leases
Independent School District 196
Rosemount, MN
44
EXPENDITURE BY OBJECT
2010-11
ACTUAL
2011-12
PRELIMINARY
2011-12
FINAL
35,195
70,823
45,431
11,895
614
1,674
6,602
1,703
140,647
124,330
3,463
874
1,259
14,808
4,188
42,133
5,647
-
43,900
86,092
43,220
50,100
2,335
1,950
7,500
3,970
149,288
120,927
3,500
1,500
1,900
5,000
29,000
58,500
4,445
-
38,900
86,092
64,196
53,521
2,335
2,350
7,500
6,100
160,140
123,849
23,057
1,000
1,900
5,300
8,000
19,200
65,399
4,695
-
9,083,515
9,211,577
9,676,469
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
Site/Grounds Acquisition/Improvement
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
77,105
5,425
5,494
1,540
19,740
157
1,250
359
410
318,368
2,724
744,053
4,875,798
2,245
77,105
5,899
5,590
1,540
19,740
148
1,364
339
376,780
1,384
1,180,219
5,033,100
-
77,105
5,899
5,590
1,540
21,684
148
1,250
339
481,445
1,384
1,356,687
5,294,389
-
Total
6,054,668
6,703,208
7,247,460
142,368
92,070
53,498
6,549
177,618
77,305
6,498
177,618
77,305
6,498
OBJ DESCRIPTION
394
395
401
402
403
404
405
412
430
433
460
461
470
490
492
530
555
820
895
898
Field Trips - Admissions
Inter Dept. Admin. Service Chargeback
General Supplies
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
Equipment - Purchased or Leased
Technology Equipment
Dues and Memberships
Indirect Cost Chgbck-Nonpub-Admin
Scholarships
Total
ALTERNATIVE FACILITY-LEVY ACCOUNT FUND 15
112
210
214
220
225
230
250
270
301
305
350
401
510
520
530
2004 FACILITIES REFERENDUM ACCOUNT FUND 56
370
460
470
510
Rental and Leases
Textbooks
Library Books
Site/Ground Acquisition/Improvement
Independent School District 196
Rosemount, MN
45
EXPENDITURE BY OBJECT
2010-11
ACTUAL
2011-12
PRELIMINARY
2011-12
FINAL
102,540
257,895
493,795
-
143,982
244,855
392,601
93,107
143,982
244,855
392,601
93,107
1,148,715
1,135,966
1,135,966
Contracted Services
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
Technology Equipment
Taxes/Interest Penalties
111,083
2,055,861
-
-
18,043
343,146
64,967
42,453
28,943
Total
2,166,944
-
497,552
Bond, Redemption of Principal
Bond, Interest
Loans, Redemption of Principal
Loans, Interest
Other Debt Service Expenditure
14,830,000
3,280,615
2,565
256
4,481
14,940,000
3,083,090
2,565
128
12,000
14,940,000
3,083,090
2,565
128
12,000
Total
,
,
18,117,918
18,037,783
,
,
18,037,783
,
,
1,000
1,000
1,000
1,000
1,000
1,000
1,847,266
-
-
1,847,266
-
-
Stipend
FICA/Medicare
TRA (Teacher Retirement Assn)
Workers' Compensation
Printing Chargeback
3,671
265
202
17
86
-
-
Total
4,242
-
-
OBJ DESCRIPTION
520
530
555
821
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
Technology Equipment
Software License Fees
Total
Cedar Valley Learning Center - Fund 57
Series 2010A Certificates of Participation
305
520
530
555
896
DEBT SERVICE FUND 07 - REGULAR
710
720
730
740
790
EXPENDABLE TRUST FUND 08
Scholarship Funds
898 Scholarships
Total
TRUST FUND 18
Employees Flexible Spending Plan
891 Claims Paid to Participants
TOTAL
AGENCY FUND 09
District Graduate Credits
183
210
218
270
308
Independent School District 196
Rosemount, MN
46
EXPENDITURE BY OBJECT
2010-11
ACTUAL
2011-12
PRELIMINARY
2011-12
FINAL
Social Worker
FICA/Medicare
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
TSA Match
Workers' Compensation
Travel, Conventions and Conferences
Payment for Education - Other MN School Districts
Payment for Education - Other Agencies
General Supplies
13,374
1,023
745
158
5
100
62
25
110,000
30,000
37
13,601
1,040
816
158
5
100
60
100
110,000
30,000
200
13,873
1,061
832
158
5
100
61
100
110,000
30,000
200
Total
155,529
156,080
156,390
Sick/Severance
677,894
450,000
450,000
Total
677,894
450,000
450,000
7,894
6,718,478
1,694
668,755
-
668,755
-
6,728,066
668,755
668,755
1,708,038
450
1,708,038
1,000
1,708,038
1,000
1,708,488
1,709,038
1,709,038
OBJ DESCRIPTION
AGENCY FUND 39
Local Collaborative Time Study
156
210
218
220
225
230
250
270
366
390
394
401
INTERNAL SERVICE FUND 20
Severance Pay (GASB #16)
191
INTERNAL SERVICE FUND 22
Oth Post-Employment
Other
P tE
l
t Benefits
B
fit R
Revocable
bl T
Trustt (GASB #45)
220 Employee Insurance - Dental
225 Employee Insurance - Health
910 Permanent Fund Transfers
Total
DEBT SERVICE FUND 47 - OPEB Bonds
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
2011-12 Operating Funds Budget Timetable
Final Budget Phase
Completion Date
Persons Responsible
Activities
September 20, 2011
Coordinator of Finance
September 20, 2011
Coordinator of Finance
Week of October 3, 2011
Principals
Student Information Supr.
Director of Elem. Education
Director of Sec. Education
Notification to schools of
carryovers/deficits and final budget
timelines
Notification to district office budget
administrator of final budget timelines
Verify actual October 3 enrollment by
schools
October 5, 2010
Coordinator of Finance
Weeks of October 10, &
October 17, 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
October 21, 2011
No Later than
October 28, 2011
December 5, 2011
December 12, 2011
December 12, 2011
January 9, 2012
Director of Finance &
Operations
Coordinator of Finance
Director of Finance &
Operations
Coordinator of Finance
49
Update schools’ MyBudgetfile to reflect
actual October 3 enrollment and revised
staffing allocations based on actual
October 1 enrollment
MyBudgetFile Versions 3.5 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
2001
335
1,890
2002
349
2003
Annual %
Increase
(Decrease)
Secondary
Center-Based
Special Educ.
Total
Enrollment
12,667
13,012
496
28,400
-0.12%
1,861
12,363
13,373
577
28,523
0.43%
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%
2011
427
1,902
11,608
12,649
817
27,403
-0.19%
Note: Enrollment numbers through October 3, 2011 are actual, based on the district's official 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 Nine Years and Projection for 2011-12 School Year
ADM (for Students Served or Tuition Paid)
Total
Total Pupil Units
Percent
Increase
Number
(Decrease)
Year Ended
June 30,
Early Childhood
and Kindergarten –
Handicapped
Kindergarten
Elementary
Secondary
Number
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
362.72
1,658.41
11,839.44
13,238.44
27,099.01
-0.47%
31,511.01
-0.55%
2012 Estimate
362.34
1,694.95
11,931.17
13,062.01
27,050.47
-0.18%
31,409.17
-0.32%
Percent
Increase
(Decrease)
Note 1:
ADM totals are actual except for 2011-12 which are projected using actual 10/3/11 enrollment.
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
1,051
988
1,010
1,026
980
931
823
778
714
-27.14%
2003
2004
2005
2006
2007
2008
2009
2010
2011 Preliminary
10-Yr. % Increase
-13.01%
214
233
237
260
244
274
286
275
276
246
DCD
MildModerate
-25.71%
52
52
58
58
54
53
62
68
72
70
DCD
SevereProfound
7
1
2000.00%
21
26
23
22
20
15
15
12
Severely
Multiple
Impaired
13.46%
59
54
61
63
62
54
61
52
51
52
Physically
Impaired
26.09%
87
94
90
92
92
83
80
68
67
69
Hearing
Impaired
0.00%
19
17
15
17
19
16
17
14
15
19
Visually
Impaired
-29.30%
946
990
1,044
1,028
1,088
1,120
1,200
1,264
1,313
1,338
Specific
Learning
Disorder
-35.15%
310
338
321
370
384
424
444
465
464
478
Emotional/
Behavior
Disorder
50.00%
3
2
3
2
3
4
2
2
1
2
Deaf-Blind
103.18%
575
558
541
516
485
441
432
389
345
283
Other
Health
Disorder
251.34%
787
755
750
711
623
538
472
367
290
224
Autistic
Spectrum
Disorder
57.14%
11
11
14
14
11
13
11
7
7
7
Traumatic
Brain
Injury
11.58%
347
371
399
364
314
314
301
305
275
311
Developmentally
Delay
1.59%
4,145
4,279
4,379
4,448
4,379
4,375
4,393
4,276
4,234
4,080
Total
Note: December 1, 2011 special education unduplicated child count is preliminary based on unaudited data from the Minnesota Department of Education ; final audited child count wll not be available until February 2012.
980
Speech/
Language
Impaired
2002
December 1
Counts
Special Education Unduplicated Child Count - Actual or Unedited December 1
Last Nine Years and 2011-12 School Year
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
-3.13%
-2.28%
-1.55%
1.58%
0.09%
-0.41%
2.74%
0.99%
3.77%
4.40%
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 2011-12 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
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
2011
101
58
2,481
904
202
191
258
41
4,236
2012
91
57
2,367
936
198
197
275
49
4,170
e ce t Increase
c ease
Percent
(decrease) over
10 years
1.11%
7.55%
-7.14%
1.41%
-6.16%
11.93%
23.87%
44.12%
-2.07%
Note 1:
Note 2:
This schedule is a headcount based on assignments; if an employee has multiple assignments, he/she will be reflected multiple times.
Administrators and principals include district office cabinet, principals, assistant principals, and building assistant administrators.
53
54
26,111
Total
48.604
4.095
4.225
4.146
4.168
1.000
0.500
18.134
2.067
2.088
2.088
2.092
2.063
2.072
12.471
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
11.750
-
-
0.547
0.602
0.736
0.689
0.628
0.731
0.751
0.551
0.604
0.787
0.608
0.771
0.681
0.868
0.650
0.482
0.515
0.548
11.750
31.097
3.883
4.908
4.656
4.726
0.924
19.097
2.000
2.000
2.000
2.000
2.000
2.000
12.000
-
969.824
65.829
83.200
78.933
80.114
15.657
6.568
330.302
31.505
41.404
41.404
43.029
29.732
33.795
220.868
24.226
20.014
27.104
25.886
21.935
32.846
23.026
14.218
22.552
28.714
20.951
34.246
23.774
28.369
23.357
13.814
15.967
17.654
418.654
126.302
5.882
6.641
6.749
6.780
0.450
26.502
2.850
3.720
3.900
3.900
3.190
2.520
20.080
4.379
3.790
5.134
4.742
3.882
5.825
4.611
3.320
4.251
5.163
4.245
6.142
4.670
5.326
4.259
3.340
3.300
3.340
79.720
Instructional Counselor/ Classroom
Assistant
Dean
Teacher
Specialist
15.492
-
0.900
1.067
0.900
0.900
0.900
0.900
5.567
0.425
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
9.925
Gifted &
Talented
4.725
0.450
0.450
0.450
0.450
0.225
0.000
2.025
0.450
0.450
0.450
0.450
0.450
0.450
2.700
-
Technology
Assistant
26.441
1.000
1.000
1.000
1.000
0.813
0.250
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
4.000
4.000
4.000
4.000
1.000
1.000
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
34.320
2.247
2.840
2.694
2.735
1.350
0.900
12.765
0.650
0.701
0.701
0.728
0.650
0.650
4.079
0.906
0.900
1.025
0.971
0.900
1.211
0.900
0.900
0.900
1.098
0.900
1.278
0.900
1.086
0.900
0.900
0.900
0.900
17.475
10-month
Secretary
109.159
4.134
5.225
4.957
5.031
0.000
0.675
20.021
3.261
4.286
4.286
4.454
3.078
3.498
22.863
3.629
3.040
4.121
3.902
3.283
5.141
3.482
3.040
3.388
4.341
3.256
5.164
3.596
4.260
3.512
3.040
3.040
3.040
66.275
10-month
Clerk
9.000
2.000
2.000
2.000
2.000
0.000
1.000
9.000
-
-
Campus
Security
Note 2: Specialist FTE allocations at the elementary schools include band, media, physical education and general music. Totals do not include 13.557 FTEs of reading recovery teachers.
Beginning with 2011-12 school year, reading recovery FTEs allocations are managed by the director of elementary education, allocations to the schools are based on actual number students requiring services.
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 3, 2011 enrollment and approved staffing guidelines; totals as shown do not include any additional allocations from
from the superintendent 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.
1,728
2,184
2,072
2,103
411
156
8,654
853
1,121
1,121
1,165
805
915
5,980
671
539
743
705
611
897
622
386
621
796
586
946
645
775
638
372
442
482
11,477
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
10/3/11
Enrollment
Final 2011-12 School Staffing Allocation Table
Educating our students to reach their full potential
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
1,434.714
93.519
114.488
109.585
111.003
21.419
10.893
460.908
46.622
58.653
58.666
60.491
45.001
48.823
318.256
36.987
31.721
41.496
39.565
34.004
49.130
36.346
25.504
35.070
43.479
33.536
51.176
36.995
43.484
36.053
24.951
27.097
28.957
655.549
By School
Total
55
30.425
25.200
25.300
25.300
-3.62%
2010
2011
2012
10-Yr. %
Increase
-2.60%
48.300
50.700
50.200
51.565
52.115
56.950
52.740
53.750
53.710
-6.46%
112.525
117.375
117.869
108.790
105.930
118.128
116.850
120.910
120.300
120.290
Sec. EBD
7.000
8.000
8.000
8.000
6.000
7.000
6.000
1100.00%
72.000
76.037
80.537
EBD
SLD/MMMI/ CIP/NBA/ Elem EBD
Teachers
-21.05%
15.000
14.000
12.000
13.000
15.000
16.000
16.000
18.000
19.000
19.000
Ridge
Dakota
0.00%
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
Lead Tchr.
Ridge
Dakota
DCD/SPMI
-78.85%
11.000
11.688
11.688
83.886
84.670
90.250
77.250
72.250
63.000
52.000
Pathway
Trans.+
CID/CIP/NBA
Note 1: Total FTEs as summarized does not include 6.959 FTEs funded by federal special education aid.
30.125
29.425
2006
2009
27.900
2005
2008
27.100
2004
30.600
26.250
2003
2007
Language
Psychologist
Year
49.590
Speech/
Fiscal
Center-based
DCD/SPMI/CID/
Resource
14.52%
13.800
13.000
12.400
11.900
12.250
15.200
14.500
14.100
13.000
12.050
Therapist
Occupation
0.68%
14.900
16.100
16.300
16.300
18.400
19.400
16.250
16.750
15.800
14.800
DAPE
43.76%
36.300
36.300
35.600
35.600
34.100
34.900
32.800
29.400
26.300
25.250
Teacher
ECSE
27.49%
16.000
16.150
15.850
15.850
15.850
15.450
13.650
13.650
13.850
12.550
Speech
ECSE
15.03%
8.800
9.700
10.300
10.300
10.200
9.500
8.600
8.600
7.300
7.650
Therapist
Occupation
ECSE
7.84%
13.750
13.750
13.750
13.750
13.500
13.750
13.750
13.750
13.500
12.750
WEH
66.67%
1.000
1.000
1.000
1.000
1.000
0.600
0.600
0.600
0.500
0.600
Team
Tech
Assistive
Last Nine Years and Actual for 2011-12
Special Education Licensed Staff Allocation Table
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
14.29%
8.000
10.200
10.200
12.000
12.000
11.200
10.200
9.200
8.200
7.000
Specialist
Inclusion
-30.80%
3.000
3.000
4.000
5.000
7.088
6.973
5.672
6.170
4.999
4.335
Prep.
Center-Based
Itinerant/Music
Deaf &
-1.27%
7.800
7.500
8.000
7.700
7.000
8.750
7.500
7.100
7.600
7.900
Hearing
Hard of
2.56%
4.000
4.000
4.000
4.000
3.600
3.600
3.600
4.300
3.900
3.900
Impaired
Visually
7.14%
3.000
3.000
3.000
3.000
3.000
3.000
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
Therapy
Physical
100.00%
0.600
1.726
1.564
2.429
1.976
1.825
-
-
-
-
Teacher
Homebound
100.00%
9.000
9.000
9.000
-
-
-
-
-
-
-
Team
Evaluation
Elementary
10.08%
429.675
445.126
448.058
439.095
441.404
469.676
435.787
430.830
413.459
390.315
FTEs
Total
0.22%
0.22%
0.23%
0.23%
0.20%
0.25%
0.23%
0.25%
0.27%
0.29%
(Decrease)
Increase
Annual %
56
7-Yr. %
Increase
-
N/A
0.063
2011
2012
0.063
2010
-
2008
0.406
-
2007
2009
-
Speech/Language
Impaired
2006
Fiscal Year
%
-17.34%
103.294
110.523
115.488
129.797
128.125
134.557
124.968
DCD Mild-Moderate
& Severe-Profound
%
-29.29%
13.455
14.037
13.500
10.672
9.781
12.375
19.029
Physically
Impaired
%
38.14%
10.793
7.963
7.088
7.438
7.844
8.563
7.813
Hearing
Impaired
%
21.68%
2.531
2.313
3.594
2.656
2.656
2.219
2.080
Visually
Impaired
INDEPENDENT SCHOOL DISTRICT 196
%
301.80%
11.174
3.314
4.564
5.625
3.656
1.625
2.781
Specific Learning
Disorder
%
-6.79%
43.506
41.284
40.346
41.438
47.969
55.190
46.677
Emotional/Behavior
Disorder
%
-11.80%
14.672
12.380
14.319
13.500
16.406
17.672
16.635
Other Health
Disorder
Last Six Years and Actual for 2011-12
%
-0.81%
124.511
129.729
131.516
122.790
123.140
129.087
125.533
Autistic Spectrum
Disorder
Special Education Para-Professional Staffing Allocation Table
Educating our students to reach their full potential
Rosemount-Apple Valley-Eagan Public Schools
%
-87.50%
0.422
0.422
0.422
0.844
1.688
3.531
3.375
Traumatic Brain
Disorder
%
100.00%
0.844
-
0.750
0.750
-
-
-
Severely Multiple
Impaired
%
-18.04%
20.023
18.845
18.880
21.031
22.288
26.594
24.431
Early Childhood
Special Education
%
-6.25%
349.975
4.750
%
100.00%
348.063
351.874
357.547
364.997
392.163
373.322
FTEs
7.190
1.344
0.600
1.444
0.750
-
Other
0.29%
0.28%
0.28%
0.27%
0.24%
0.28%
Percent
Change
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
FY2002-03 through FY2011-12
General Fund Balance as of June 30
$30,000,000
$20,000,000
$10,000,000
$-
57
$31,057,196
$35,497,755
$35,035,011
$39,668,559
$40,840,312
$33,410,125
$30,234,435
$40,000,000
$37,988,142
$50,000,000
$47,784,706
$60,000,000
$47,688,170
Restricted/Reserved and Unassigned
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan, Minnesota
Educating our students to reach their full potential
2011-12 Final Budget General Fund Expenditure by Program with Object Series Totals
Salaries &
Wages
Program
Number Program Description
School Board
010
Total
$
246,754 $
Employee
Benefits
88,000 $
Purchased
Services
18,155 $
Supplies &
Materials
Capital Expenditures
70,045 $
14,554 $
599,609
419,771
143,949
14,600
17,289
700
3,300
11,147
(102,458)
64,479
16,485
8,121
21,500
3,020
020
Office of Superintendent
030
Instructional Administration
050
School Administration
105
General Administrative Support
107
Other Administrative Support
110
Business Support Services
201
Education - Kindergarten
203
Education - Elementary General
204
Title II Part A - Teacher & Principal Training and Recruiting
517,182
324,973
81,846
86,869
205
Title III Part A - English Language Acquisition
194,209
116,270
29,526
41,745
211
Education - Secondary General
17,926,893
10,668,751
2,670,589
2,840,503
-
Misc.
Expenditures
$
56,000
10,978,702
7,890,176
2,514,429
360,771
146,816
25,476
41,034
6,637,928
2,481,028
1,808,192
1,198,937
78,621
305,800
765,350
681,177
370,042
161,228
119,607
23,200
6,500
600
2,989,099
1,748,274
1,082,212
46,185
93,200
16,000
3,228
5,846,912
4,552,977
1,259,949
-
33,986
-
-
49,707,895
37,019,080
10,146,571
659,701
1,264,203
566,228
52,112
8,516
-
14,978
3,122
-
3,546
1,005,615
659,273
82,162
-
212
Visual Art
2,236,359
1,674,439
487,815
200
73,405
500
215
Business
814,914
641,508
159,032
594
13,780
-
-
216
Title I Part A - Improving the Academic Achievement
1,887,135
1,145,660
245,452
395,203
63,878
-
36,942
217
Basic Skills (AOM)
218
Gifted & Talented
219
Limited English Proficiency
3,758,732
2,855,404
220
English (Language Arts)
10,024,809
7,665,656
230
Foreign Language/Native Language
4,362,033
3,360,772
240
Health, Physical Education & Recreation
6,814,509
5,257,613
250
Family Living Science
1,060,504
804,349
187,981
255
Industrial Education
1,198,333
837,251
272,661
2,400
80,159
5,862
-
256
Mathematics
8,709,574
5,686,557
1,744,738
8,825
1,201,565
59,889
8,000
257
Computer Science/Technology Education
258
Music
-
-
-
-
-
-
-
2,621,257
1,930,173
505,693
120,209
57,367
-
7,815
825,128
7,991
66,459
3,600
150
2,281,536
13,470
34,168
3,500
26,479
899,809
43,209
52,243
6,000
-
1,470,298
15,251
68,347
3,000
-
2,705
63,954
1,500
15
553,347
399,360
122,740
8,018
17,120
6,109
-
6,416,406
4,695,614
1,388,452
51,666
149,654
130,620
400
83,552
260
Natural Sciences
8,921,719
5,708,226
1,749,800
10,567
1,188,129
181,445
270
Social Studies
7,450,228
5,655,467
1,726,895
15,919
51,807
-
140
291
Cocurricular Activities (Non-Athletics)
1,621,486
953,790
134,119
222,867
289,774
-
20,936
292
Boys & Girls Athletics
1,272,151
408,296
57,517
532,982
212,608
42,748
18,000
294
Boys Athletics
1,619,351
1,114,519
157,038
318,644
24,150
5,000
-
296
Girls Athletics
1,410,581
965,922
136,098
293,364
15,197
-
-
298
Extra-Curricular
219,348
79,483
11,060
130,980
(2,828)
599
54
301
Agricultural
g
104,336
66,997
10,745
18,880
7,364
100
250
321
Health Occupations
333,676
218,840
78,222
8,750
17,500
10,214
150
351
Technical Education
-
-
-
-
361
Trade & Industrial Education
363,109
236,049
84,015
7,019
365
Service Occupations
371
Related Subjects/Diversified & Interrelated Occupations
380
Special Needs
385
Special Needs - Non-Disabled
399
Vocational - General (Carl D. Perkins Grant)
400
General Spec Ed
198,086
167,432
30,654
-
401
Speech/Language Impaired
6,077,180
4,699,165
1,353,207
6,925
402
Developmental Cognitive Disabilities: Mild -Moderate
1,927,535
1,460,312
460,963
5,000
403
Developmental Cognitive Disabilities: Severe-Profound
6,428,158
4,414,947
1,675,003
404
Physically Impaired
1,204,819
712,664
270,115
405
Deaf-Hard-Of-Hearing
1,442,840
908,000
406
Visually Impaired
508,767
19,512
-
-
15,952
562
43,078
30,444
7,611
3,159
1,864
-
-
690,394
410,703
126,881
29,202
22,825
98,143
2,640
1,427,936
1,043,866
314,584
58,015
11,471
-
-
689,524
512,225
170,225
3,218
3,856
-
-
226,464
24,484
3,613
148,541
17,591
11,832
20,403
-
-
-
17,883
-
-
1,260
-
-
217,514
94,313
23,881
2,500
180,540
15,000
26,500
-
363,664
128,588
16,988
25,600
-
332,278
113,991
17,840
14,658
30,000
-
407
Specific Learning Disability
8,483,627
6,455,514
1,959,526
4,000
64,587
-
-
408
Emotional/Behavior Disorder
5,444,834
3,925,382
1,347,108
124,535
42,209
5,000
600
410
Other Health Disabilities
745,241
497,989
199,002
45,600
2,650
-
-
411
Autistic Spectrum Disorders
7,909,634
5,572,695
2,246,739
24,000
41,700
24,500
-
412
Developmentally Delayed
4,132,111
2,914,090
801,397
164,026
150,245
51,782
50,571
414
Traumatic Brain Injury
19,424
10,623
8,801
-
-
-
-
416
Severely Multiple Impaired
90,236
17,874
2,762
69,600
-
-
-
420
Special Education - Aggregate (three or more disabilities)
10,758,525
7,513,742
2,249,527
584,038
145,021
257,697
8,500
422
Psychological Services
522,788
397,130
101,030
-
19,912
-
4,716
605
General Instructional Support
4,607,415
2,543,212
832,962
1,076,063
117,904
7,683
29,591
610
Curriculum Development
1,846,851
1,172,532
246,557
99,827
278,066
6,729
43,140
620
Education Media
3,599,258
2,404,725
708,390
23,654
278,851
16,140
167,498
640
Staff Development
3,749,107
2,629,070
670,723
374,090
52,024
13,000
10,200
710
Secondary Counseling & Guidance Services
2,634,527
2,009,173
588,196
12,057
18,276
4,250
2,575
712
Elementary Counseling & Guidance Services
300
-
-
-
300
-
-
720
Health Services
1,862,520
1,381,741
429,044
4,211
46,154
1,340
30
740
Social Work Services
1,051,344
813,172
234,199
3,628
345
-
-
760
Pupil Transportation
15,582,105
6,902,375
3,535,686
3,127,644
1,826,900
171,000
18,500
1,200
790
Other Pupil Support Services
810
Operations & Maintenance
850
Capital Facilities
940
Property & Liabilities Insurance
950
Alternative Facility & other Permanent Transfers
Total $
330,193
7,800
1,060
312,883
7,250
-
17,652,710
7,552,637
3,458,141
5,225,275
1,186,991
229,272
6,046,756
120,618
56,873
3,362,203
(32,154)
2,630,780
394
(91,564)
781,771
-
-
781,771
-
-
-
7,829,411
-
-
-
-
-
7,829,411
296,656,873 $ 187,497,443 $
58
59,286,203 $
23,902,808 $
10,927,495 $
5,713,244 $
9,329,680
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 including transportation
.
59
051
Cocurricular Athletic Participation Fees
Fees charged to students for their participation in cocurricular athletic programs.
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
Permanent School Fund
This fund is a trust fund created by the Minnesota Constitution and designated as a long-term
revenue source for public schools.
The fund “consists of (a) the proceeds of lands granted by the United States for the use of
schools within each township, (b) the proceeds derived from swamp lands granted to the state,
(c) all cash and investments credited to the permanent school fund and to the swamp land fund,
and (d) all cash and investments credited to the internal improvement land fund and the lands
therein.”
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.
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 2011-12, 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 2011-12, the aid is
calculated at $2.37 per reduced-price lunches served and $2.77 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 2011-12, the aid is
calculated at 20.5 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 2011-12, the
aid is calculated at 27 cents per breakfast served, $1.21 per reduced-price breakfast served and
$1.51 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.
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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 FICA/Medicare, TRA, PERA, 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 and costs related 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.
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