Cleveland Municipal School
District
1
PROPOSED APPROPRIATIONS
FISCAL YEAR 2012
The primary goal of the Cleveland Municipal School District is to become a premier school district in the United States of America.
Fiscal Year 2012 Annual
Appropriation Measure
2
Total
Fund
FY 2012
Carryover
FY 2012
Appropriation
Encumbrances
Appropriation
001
General
$
624,561,458.44
$ 7,000,000.00
002
Bond Retirement
16,811,395.00
003
Permanent Improvement
25,000,000.00
004
Building
006
Food Services
007
Special Trust
010
Classroom Facilities
018
Public School Support
019
Other Grant
023
Liability Self-Insurance
500,000.00
475,000.00
975,000.00
024
Employee Benefits Self-Insurance
58,600,000.00
95,000.00
58,695,000.00
034
Classroom Facilities Maintenance
2,000,000.00
302,000.00
2,302,000.00
200
Student Managed Activity
600,000.00
162,000.00
762,000.00
300
District Managed Student Activity
300,000.00
37,000.00
337,000.00
401
Auxiliary Services (NPSS)
8,100,000.00
680,000.00
8,780,000.00
416
Teacher Development
200,000.00
200,000.00
432
Management Information System
300,000.00
300,000.00
439
Public School Preschool
250,000.00
451
Data Communications for School Buildings
250,000.00
461
Vocational Education Enhancement
463
Alternative Schools
499
Miscellaneous State Grants
2,900,000.00
30,000.00
502
School to Work
500,000.00
9,000.00
504
Education Jobs
17,171,707.00
506
ARRA - Race to the Top
12,000,000.00
516
Idea, Part B Special Education
20,000,000.00
450,000.00
20,450,000.00
524
Vocational Education
4,200,000.00
130,000.00
4,330,000.00
533
Title II D Technology
1,200,000.00
7,500.00
536
Title I School Improvement Subsidy A
10,000,000.00
10,000,000.00
537
Title I School Improvement Subsidy G
10,000,000.00
10,000,000.00
551
Title III - Limited English Proficiency
1,000,000.00
1,000,000.00
571
Refugee Children School Impact Act
200,000.00
572
Title I - Disadvantaged Children
587
Idea Preschool Grant for the Handicapped
590
Improving Teacher Quality
599
Miscellaneous Federal Grant Fund
16,811,395.00
30,000,000.00
500,000.00
25,881,539.00
1,391,065.00
10,000,000.00
700,000.00
10,700,000.00
242,700,000.00
55,000,000.00
297,700,000.00
600,000.00
80,000.00
1,400,000.00
TOTAL ALL FUNDS
631,561,458.44
5,000,000.00
1,391,065.00
25,381,539.00
$
680,000.00
1,400,000.00
250,000.00
45,000.00
295,000.00
10,000.00
10,000.00
450,000.00
450,000.00
75,000,000.00
2,930,000.00
509,000.00
17,171,707.00
12,000,000.00
1,207,500.00
200,000.00
1,900,000.00
76,900,000.00
800,000.00
800,000.00
10,000,000.00
10,000,000.00
800,000.00
40,000.00
840,000.00
$ 1,185,177,164.44
$ 72,642,500.00
$ 1,257,819,664.44
Cleveland Municipal School District
Enrollment Summary-CMSD
3
70,000
60,000
50,000
40,000
30,000
20,000
10,000
2003 2004 2005 2006 2007 2008 2009 2010 2011* 2012*
Enrollment
*Projected
Cleveland Municipal School District
Enrollment Summary-Charter Schools
4
16,000
14,000
12,000
10,000
8,000
6,000
4,000
2,000
2003 2004 2005 2006 2007 2008 2009 2010 2011* 2012*
Enrollment
*Projected
Fund Definitions
5
 General Funds
This is the general operating fund used to account for the ordinary operations of the
District.
These funds represents 54.2% of all funds.
 Debt Service Fund
This fund is for the accounting of tax receipts for the payment of outstanding Bonds
and Interest.
This fund represents 1.4% of all funds.
 Capital Projects Funds
These funds are used to account for acquisition, construction or repairs of major
capital facilities.
These funds represents 22.7% of all funds.
 Internal Service Funds
These funds are for the District’s Employee Self Insurance Fund and Liability Self
Insurance Fund.
These funds represents 5.0% of all funds.
Fund Definitions
6
 Agency Funds
These funds are used to account for the District Agency Fund and Student Managed Activity
Fund
These fund represents 0.0% of all funds.
 Special Revenue Funds
These funds are used to account for use of money that had a specific purpose or that has
special restrictions. Included are Food Service Fund, Special Trust Fund, Public School
Support, Other Grant (Promise Academy), Classroom Facilities Maintenance, District
Managed Student Activity, various State Grants, (such as Auxiliary Service, Post Secondary
Vocational Education, Teacher Development, Management Information System, Public
School Preschool, Entry Year Program, Data Communications for School Building, School
Net Professional Development, Ohio Literacy Improvement, Vocational Education
Enhancement, Alternative Schools, and Miscellaneous State Grants), and various Federal
Grants (such as Race to the Top, Education Jobs, School To Work, IDEA-B Special
Education, Vocational Education, Title II D Technology, Title I School Improvement Subsidy
A & G, Title III-Limited English Proficiency, Refugee Children School Impact Act, Title IDisadvantaged Children, IDEA Preschool Grant for the Handicapped, Improving Teacher
Quality, and Miscellaneous Federal Grant Fund.
These fund represents 16.7% of all funds.
Cleveland Municipal School District
Appropriation By Fund Category
Fiscal Year 2011-2012
7
Self
Insurance,5.0%
Agency, 0.0%
Capital
Projects, 22.7%
Debt
Service,
1.4%
Special
Revenue, 16.7%
General, 54.2%
Cleveland Municipal School
District
8
GENERAL FUNDS
Specific Recommendations
9
Area
1.
1.
Personnel
2.
3.
1.
2.
3.
Non-Personnel
4.
5.
6.
7.
1.
Facilities
2.
3.
4.
1.
Revenue
2.
3.
Action
Central Office –Compensation/Benefit
Reductions and Reduction in Force
School Based Attrition – 135 employees
School Based Layoffs – 835 employees
Savings
$ 3,850,000
 $ 12,800,000
 $ 46,000,000

Notes
School Based layoffs include teachers, nurses,
social workers, guidance counselors,
community aides, hearing officers, PCIA,
educational aides, school secretaries, resource
officers, and part time security officers
Reduce Textbooks Budget
Reduce Central Office Non Staff Budget
Transportation Services
Academic Programming
Extracurricular Activities Reduction
Reduce Outside Legal Fees
Outsourcing some Support Services

$ 0
 $ 1,200,000
 $ 1,000,000
 $ 1,400,000
$ 0
 $ 500,000
 TBD
Academic programming reductions include
professional development expenses, student ID
expansion, administrator scheduling stipends,
shifting programming to RttT, etc.
Close 7 schools – 79 positions
Sell Unneeded School Buildings
Sell Administration Building (a)
(a) Amount represents only net operational
savings

$ 2,000,000
 $ 2,000,000
 $ 400,000
Cost savings include principals, assistant
principals, secretaries, custodial staff, internal
suspension room aides, security, differentials,
custodian overtime, rubbish collection, electric,
gas and water and sewage
Gain Timely Reimbursements for Medicaid
Improved Tax Collection
Levy

$ 1,500,000
 TBD
 TBD
4.
Total
$72,650,000
Cleveland Municipal School District
Where the Money Comes From
FY 2011-2012
10
Property Tax
Allocation,6.1%
Ed Jobs, 2.7%
State, 65.5%
Other, 2.8%
Local, 22.9%
Cleveland Municipal School District
Local Taxes- Property Tax Revenue (In Millions)
11
180.0
160.0
24.7
11.2
4.3
1.0
148.9
147.1
148.0
Revenue
140.0
120.0
100.0
80.0
149.3
148.0
60.0
40.0
20.0
2008
*Projected
2009
2010
2011*
Fiscal Year
Real Estate
Personal Tangible
2012*
Cleveland Municipal School District
State Foundation Revenue (In Millions)
12
440.0
435.0
Revenue
430.0
425.0
420.0
415.0
27.3
432.5
33.9
433.2
422.8
410.0
408.2
405.0
400.0
2008
402.8
2009
2010
2011*
2012*
Fiscal Year
State Foundation
Fiscal Stabilization Fund
*Projected
Cleveland Municipal School District
Education Jobs Fund (In Millions)
13
18
16
Revenue
14
12
10
17.2
8
6
4
2
0
2008
*Projected
2009
2010
2011*
Fiscal Year
Education Jobs Fund
2012*
Cleveland Municipal School District
Property Tax Allocation – State Hold Harmless Reimbursements (In Millions)
14
60.0
Revenue
50.0
40.0
38.6
39.8
28.9
30.0
27.1
20.3
20.0
10.0
4.5
4.5
4.5
4.4
10.9
12.3
12.4
12.5
12.5
2008
Property Tax Rollbacks
*Projected
2009
2010
Fiscal Year
Utility Tax Reimbursements
2011*
2012*
HB 66 CAT Reimbursements
Cleveland Municipal School District
Other Revenue (In Millions)
15
30.0
Revenue
25.0
4.2
3.5
20.0
8.1
15.0
4.1
1.6
2.0
2.6
1.7
2.5
3.1
4.8
4.0
10.0
5.0
11.6
11.4
12.6
16.5
3.6
0.5
10.1
2008
2009
Other
*Projected
2010
Fiscal Year
Catastrophic Aid
2011*
Interest
Medicaid
2012*
Cleveland Municipal School District
Where the Money Goes - Fiscal Year 2011-2012
16
Including Pass-Through
All Other,
15.9%
All Other,
19.1%
Charter
School
PassThrough,
17.3%
Excluding Pass-Through
Salaries &
Benefits,
63.6%
Salaries &
Benefits,
84.1%
Cleveland Municipal School District
Salaries (In Millions)
17
365.0
Expenditures
355.0
345.0
335.0
325.0
315.0
353.0
360.2
359.3
305.0
312.2
295.0
285.0
289.0
275.0
2008
*Projected
2009
2010
Fiscal Year
Salaries
2011*
2012*
Cleveland Municipal School District
Fringe Benefits (In Millions)
18
140.0
1.9
9.5
4.5
Expenditures
120.0
3.6
7.9
4.2
3.5
6.6
4.4
8.5
5.3
3.7
100.0
58.1
80.0
58.5
60.7
56.7
15.3
5.3
3.6
50.5
60.0
40.0
51.4
49.5
50.2
20.0
47.9
44.7
2011*
2012*
2008
STRS/SERS
*Projected
2009
2010
Fiscal Year
Employee Insurance Benefits
Medicare
Workers Compensation
Other
Cleveland Municipal School District
Purchased Services (In Millions)
Expenditures
19
200.0
180.0
160.0
140.0
120.0
100.0
80.0
60.0
40.0
20.0
-
92.9
57.4
8.0
14.0
2008
Utilities
*Projected
110.7
96.0
98.3
106.2
70.1
63.4
61.4
65.8
9.2
13.4
9.3
15.1
8.4
14.7
10.8
14.1
2009
2010
Fiscal Year
Student Transportation (contract)
2011*
Other Purchased Services
2012*
Charter School Pass-Through
Cleveland Municipal School District
Supplies, Textbooks, Equipment, and Other Expenditures (In Millions)
20
Expenditures
25.0
20.0
15.0
5.2
1.5
6.0
6.6
1.9
1.3
10.6
7.0
1.0
1.9
10.0
5.0
6.9
11.7
12.6
9.5
13.2
2008
2009
2010
Fiscal Year
Supplies and Textbooks
*Projected
Equipment
2011*
Other Expense
2012*
Cleveland Municipal School District
Debt Service
21
1,400,000
Expenditures
1,200,000
14,356
14,356
7,158
1,139,126
1,139,126
1,139,126
1,139,126
1,139,126
97,875
97,875
97,875
97,875
97,875
1,000,000
800,000
600,000
400,000
200,000
-
2008
QZAB
*Projected
2009
2010
Fiscal Year
HB-264 Notes
2011*
EPA Notes
2012*
Cleveland Municipal School District
Debt Service
22
Balance
Outstanding
6/30/2010
2001 H.B. 264 Energy Conservation
Notes
Deletions
Balance
Outstanding
6/30/2011
0 $ 826,543
$ 5,388,648
Additions
$ 6,215,191 $
Principal &
Interest Due
in FY 2012
$
1,139,126
QZAB Bonds:
2001 QZAB - Technology Academy
2001 QZAB - Arts Academy
2001 QZAB - Literacy Academy
5,500,000
5,750,000
10,000,000
0
0
0
0
0
0
5,500,000
5,750,000
10,000,000
47,850
50,025
0
Total QZAB Bonds
21,250,000
0
0
21,250,000
97,875
Total Long Term Obligations
$ 27,465,191 $
0 $ 826,543
$ 26,638,648
$
1,237,001
Cleveland Municipal School District
Transfers and Advances (In Millions)
23
Expenditures
12.0
10.0
4.0
5.5
2.5
8.0
1.7
6.0
4.0
2.5
7.9
6.5
5.9
7.0
3.8
2.0
2008
2009
2010
Fiscal Year
Transfers
*Projected
Advances
2011*
2012*
Cleveland Municipal School District
Transfers
24
Food
Service
2008 $ 5,511,000
2009
2,826,000
2010
5,000,000
2011*
6,000,000
2012* $ 6,000,000
* Projected
Special
Trust
$ 944,394
944,394
944,394
944,394
$ 944,394
Liability
Self Insurance
Total
$
1,000,000
$
6,455,394
3,770,394
5,944,394
7,944,394
6,944,394
Cleveland Municipal School District
General Funds - FY 2011-2012
25
Estimated Revenues
$ 645.9
Estimated Expenditures
641.7
Excess of Revenues over
Expenditures
4.2
Cleveland Municipal School
District
26
GENERAL FUNDS
DEPARTMENTS
Cleveland Municipal School District
Staffing- General Funds
27
FY 2011
Budget
Chief Executive Officer
Chief of Staff
Chief Academic Officer
Chief Operating Officer
Chief Financial Officer
Board Office
Transformation Office
Schools
Total
6.29
131.21
361.60
1,296.00
46.00
2.00
4.00
3,743.00
5,590.10
FY 2012
Budget
3.25
113.11
311.60
1,178.50
36.50
2.00
2.00
3,042.00
4,688.96
Increase/
(Decrease)
-3.04
-18.10
-50.00
-117.50
-9.50
0.00
-2.00
-701.00
-901.14
% Increase/
(Decrease)
-48.3%
-13.8%
-13.8%
-9.1%
-20.7%
0.0%
-50.0%
-18.7%
-16.1%
Cleveland Municipal School District
Where the Money Goes – By Department
Fiscal Year 2011-2012
28
CEO, 0.1%
COS, 3.2%
Schools Staff &
Discretionary
Funds, 47.1%
CAO, 6.2%
COO, 15.0%
CFO, 28.3%
TMO, 0.1%
Board, 0.0%
Cleveland Municipal School District
Department 1 - CEO
29
Staffing
Salaries
$
Fringe Benefits
Purchase Services
Materials and Supplies
Equipment
Other
Total
$
FY 2011
Budget
6.29
623,298
215,797
65,296
25,100
9,000
4,100
942,591
FY 2012
Budget
3.25
$
$
415,713
169,476
60,719
16,251
6,000
4,100
672,259
Increase/
% Increase/
(Decrease)
(Decrease)
(3.04)
-48.3%
$
$
(207,585)
(46,321)
(4,577)
(8,849)
(3,000)
0
(270,332)
-33.3%
-21.5%
-7.0%
-35.3%
-33.3%
0.0%
-28.7%
Cleveland Municipal School District
Department 2 – Chief of Staff
30
FY 2011
Budget
131.21
FY 2012
Budget
113.11
Salaries
$ 14,897,031
Fringe Benefits
4,254,197
Purchase Services
3,059,334
Materials and Supplies
411,952
Equipment
80,679
Other
52,904
Total
$ 22,756,097
$ 13,069,631
4,067,243
2,815,103
389,765
71,226
48,996
$ 20,461,964
Staffing
Increase/
% Increase/
(Decrease)
(Decrease)
(18.10)
-13.8%
$ (1,827,400)
(186,954)
(244,231)
(22,187)
(9,453)
(3,908)
$ (2,294,133)
-12.3%
-4.4%
-8.0%
-5.4%
-11.7%
-7.4%
-10.1%
Cleveland Municipal School District
Department 3 – Chief Academic Officer
31
FY 2011
Budget
361.60
FY 2012
Budget
311.60
Salaries
$ 26,400,828
Fringe Benefits
9,705,174
Purchase Services
2,857,765
Materials and Supplies
3,507,962
Equipment
299,548
Other
141,020
Total
$ 42,912,297
$ 21,431,863
8,686,565
3,018,176
6,188,761
293,344
134,085
$ 39,752,794
Staffing
Increase/
% Increase/
(Decrease)
(Decrease)
(50.00)
-13.8%
$ (4,968,965)
(1,018,609)
160,411
2,680,799
(6,204)
(6,935)
$ (3,159,503)
-18.8%
-10.5%
5.6%
76.4%
-2.1%
-4.9%
-7.4%
Cleveland Municipal School District
Department 4 – Chief Operating Officer
32
FY 2011
Budget
1,296.00
FY 2012
Budget
1,178.50
Salaries
$ 45,731,313
Fringe Benefits
18,204,409
Purchase Services
33,495,839
Materials and Supplies
2,611,800
Equipment
510,347
Other
1,331,894
Total
$ 101,885,602
$ 42,874,926
16,911,039
31,972,255
2,691,898
416,477
1,342,931
$ 96,209,526
Staffing
Increase/
% Increase/
(Decrease)
(Decrease)
(117.50)
-9.1%
$ (2,856,387)
(1,293,370)
(1,523,584)
80,098
(93,870)
11,037
$ (5,676,076)
-6.2%
-7.1%
-4.5%
3.1%
-18.4%
0.8%
-5.6%
Cleveland Municipal School District
Department 5 – Chief Financial Officer
33
Staffing
Salaries
$
Fringe Benefits
Purchase Services
Materials and Supplies
Equipment
Other
Total
$
FY 2011
Budget
46.00
2,618,619
980,566
560,935
92,200
29,230
274,419
4,555,969
FY 2012
Budget
36.50
$
$
2,287,368
943,995
502,501
48,462
24,929
216,506
4,023,761
Increase/
Increase/
(Decrease)
(Decrease)
(9.50)
-20.7%
$
$
(331,251)
(36,571)
(58,434)
(43,738)
(4,301)
(57,913)
(532,208)
-12.6%
-3.7%
-10.4%
-47.4%
-14.7%
-21.1%
-11.7%
Cleveland Municipal School District
Department 5 – Chief Financial Officer-Other Costs
34
Staffing
FY 2011
Budget
0.00
FY 2012
Budget
0.00
Increase/
(Decrease)
0.00
Salaries
$ 1,490,484 $ 1,000,000 $
(490,484)
Fringe Benefits
2,996,771
3,784,926
788,155
Purchase Services
142,004,242
156,930,000
14,925,758
Materials and Supplies
0
0
0
Equipment
0
0
0
Other
12,852,001
15,737,001
2,885,000
Total
$ 159,343,498 $ 177,451,927 $ 18,108,429
Increase/
(Decrease)
-32.9%
26.3%
10.5%
0.0%
0.0%
22.4%
11.4%
Cleveland Municipal School District
Department 6 - Board Office
35
Staffing
Salaries
$
Fringe Benefits
Purchase Services
Materials and Supplies
Equipment
Other
Total
$
FY 2011
Budget
2.00
141,839
51,591
30,122
5,900
0
15,850
245,302
FY 2012
Budget
2.00
$
$
141,567
56,376
24,122
5,900
0
15,220
243,185
Increase/
Increase/
(Decrease)
(Decrease)
0.00
0.0%
$
$
(272)
4,785
(6,000)
0
0
(630)
(2,117)
-0.2%
9.3%
-19.9%
0.0%
0.0%
-4.0%
-0.9%
Cleveland Municipal School District
Department 7 – Transformation Office
36
Staffing
Salaries
$
Fringe Benefits
Purchase Services
Materials and Supplies
Equipment
Other
Total
$
FY 2011
Budget
4.00
324,217
116,772
16,200
19,837
5,000
4,000
486,026
FY 2012
Budget
2.00
$
$
260,141
105,843
85,000
13,500
0
2,000
466,484
Increase/
Increase/
(Decrease)
(Decrease)
(2.00)
-50.0%
$
$
(64,076)
(10,929)
68,800
(6,337)
(5,000)
(2,000)
(19,542)
-19.8%
-9.4%
424.7%
-31.9%
-100.0%
-50.0%
-4.0%
Cleveland Municipal School District
Department 8 – Schools Staff and Discretionary Funds
37
FY 2011
Budget
3,743.00
FY 2012
Budget
3,042.00
Salaries
$ 237,018,831
Fringe Benefits
86,073,281
Purchase Services
3,429,719
Materials and Supplies
3,600,640
Equipment
203,615
Other
96,458
Total
$ 330,422,544
$ 207,535,112
84,798,321
5,999,031
3,854,575
154,494
109,734
$ 302,451,267
Staffing
Increase/
Increase/
(Decrease)
(Decrease)
(701.00)
-18.7%
$ (29,483,719)
(1,274,960)
2,569,312
253,935
(49,121)
13,276
$ (27,971,277)
-12.4%
-1.5%
74.9%
7.1%
-24.1%
13.8%
-8.5%
Cleveland Municipal School
District
38
DEBT SERVICE FUND
Cleveland Municipal School District
Debt Service Fund Expenditures - Fund 002
39
Expenditures
50.0
45.0
40.0
35.0
30.0
25.0
20.0
15.0
10.0
5.0
0.0
2002 Library
*Projected
1.9
7.6
30.9
20.5
15.3
7.6
7.6
7.6
4.3
4.1
4.0
4.1
3.9
4.1
2008
2009
2010
Fiscal Year
2002 School Imp Bond
19.6
2.8
4.0
3.4
3.0
2011*
2012*
2004 School Imp Bond
7.6
2010 School Imp Bond
Note
Cleveland Municipal School District
Debt Service – Fund 002
40
Balance
Outstanding
6/30/2010
2002 Library Refunding Bonds
2002 School Improvement Bonds
2004 School Improvement Bonds
2010 School Improvement Bonds
$
6,715,000
48,760,000
89,195,000
0
Total Long Term Obligations
$
144,670,000
Additions
$
$
Balance
Outstanding
6/30/2011
Deductions
Principal &
Interest Due
in FY 2012
0
0
0
55,000,000
$
3,820,000
16,415,000
3,210,000
0
$
2,895,000
32,345,000
85,985,000
55,000,000
$
2,960,138
3,385,838
7,605,419
2,860,000
55,000,000
$
23,445,000
$
176,225,000
$
16,811,395
Cleveland Municipal School
District
41
CAPITAL PROJECTS
FUNDS
Capital Projects - Fund Definitions
42
 Permanent Improvement Fund (Fund 003)

This fund accounts for local funding initiatives associated with the facilities project funded with
Issue 14 proceeds.
 Building Fund (Fund 004)

This fund is used for the accounting of $21,250,000 of Qualified Zone Academy Bonds (QZAB’s)
issued in 2001 to renovate 7 buildings.
 Classroom Facilities Fund (Fund 010)

This fund is used to account for the facility project. All expenditures are split between the district
(32%) and the Ohio School Facilities Commission (68%).
Cleveland Municipal School District
Capital Projects Funds – Permanent Improvement Fund (Fund 003)
43
Permanent Improvement
Expenditures
30.0
25.0
20.0
15.0
27.0
10.0
5.0
6.8
10.0
13.7
18.5
0.0
2008
2009
2010
Fiscal Year
Permanent Improvement
*Projected
2011*
2012*
Cleveland Municipal School District
Capital Projects Funds – Building Fund (Fund 004)
44
Building
Expenditures
6.0
5.0
4.0
5.8
3.0
2.0
1.0
0.0
1.4
0.0
0.0
2008
2009
0.0
2010
Fiscal Year
Building
*Projected
2011*
2012*
Cleveland Municipal School District
Capital Projects Funds – Classroom Facilities Fund (Fund 010)
45
Classroom Facilities
Expenditures
250.0
200.0
150.0
242.7
100.0
50.0
81.3
84.9
86.4
53.0
0.0
2008
2009
2010
Fiscal Year
Classroom Facilities
*Projected
2011*
2012*
Cleveland Municipal School District
Capital Projects Funds – Classroom Facilities Fund (Fund 010)
46
Segment 5
Remaining Budget
Type
School
14,081,359.47
$
New
Almira
21,931,444.02
West Side High New
47,918,520.32
John Marshall New
5,111,081.47
Louisa M. AlcottRenovation
34,445,222.33
New
Max Hayes
13,176,923.61
New
Miles
12,993,554.82
New
Orchard
12,894,884.71
New
Paul Dunbar
27,037,998.25
New
CSA
189,590,989.00
$
Segment 6
Remaining Budget
Type
School
14,400,000.00
$
New
Case
14,400,000.00
New
Glenville
14,400,000.00
Buckeye-Woodland New
789,816.00
Demo
A.B. Hart
515,509.00
Alexander Hamilton Demo
251,345.00
Demo
Jesse Owens
3,379,298.00
Demo
Audubon
2,083,281.00
Demo
Empire
361,155.00
Demo
Gracemount
378,194.00
Henry Longfellow Demo
John Raper
Joseph Landis
Louis Pasteur
Mt Auburn
Robert Fulton
Stephen Howe
Demo
Demo
Demo
Demo
Demo
Demo
$
369,225.00
276,521.00
378,066.00
364,860.00
495,206.00
266,535.00
53,109,011.00
Cleveland Municipal School
District
47
INTERNAL SERVICE
FUNDS
Internal Service - Fund Definitions
48
 Liability Self Insurance Fund (Fund 023)
The District is exposed to risk related torts: theft of, damage to and destruction of
assets; errors and omissions and natural disasters. Because of the prohibitive cost of
commercial insurance, the District, in 1987, established a self insurance fund to
account for and finance its uninsured risks of loss and associated expenses attributed
to general liability and property damage claim settlements and judgments.
 Employee Benefits Self Insurance Fund (Fund 024)
This fund accounts for medical and dental claims. Because of the rising costs of health
insurance, the District, in July 2008, established a self insurance fund to account for
and finance its health care claims associated with Medical Mutual, Aetna and Met
Life.
Cleveland Municipal School District
Liability Self Insurance (Fund 023)
49
Liability Self Insurance
Expenditures
0.8
0.7
0.6
0.5
0.8
0.4
0.3
0.2
0.3
0.3
2008
2009
0.4
0.5
0.1
0.0
2010
Fiscal Year
Liability Self Insurance
*Projected
2011*
2012*
Cleveland Municipal School District
Employee Benefits Self Insurance Fund – (Fund 024)
50
Employee Benefits Self Insurance
Expenditures
60.0
50.0
40.0
30.0
55.3
58.6
2011*
2012*
52.8
40.7
20.0
10.0
0.0
0.0
2008
2009
2010
Fiscal Year
Employee Benefits Self Insurance
*Projected
Cleveland Municipal School District
Employee Benefits Self Insurance Fund – (Fund 024)
51
60.0
2.6
41.1
42.0
44.0
7.8
9.1
10.0
11.0
2009
2010
Fiscal Year
50.0
Expenditures
0.3
3.3
0.3
3.0
0.2
40.0
30.0
32.7
20.0
10.0
0.0
2008
Aetna
*Projected
Medical Mutual
2011*
Met-Life
Other
2012*
Cleveland Municipal School
District
52
AGENCY FUND
Agency - Fund Definitions
53
 Student Managed Student Activity Funds (Fund 200)

This fund is used to account for specific groups of students who conduct fund raisers in the schools
such as the Senior Class, the sixth grade class or field trips.
Cleveland Municipal School District
Agency Funds – (Fund 200)
54
Student Managed Student Activity
Expenditures
1.2
1.0
0.8
0.6
1.0
1.1
1.0
0.4
0.6
0.6
2011*
2012*
0.2
0.0
2008
2009
2010
Fiscal Year
Student Managed Student Activity
*Projected
Cleveland Municipal School
District
55
SPECIAL REVENUE
FUNDS
Special Revenue Funds
56
Local Funds





Special Trust Funds (Fund 007)
Public School Support Funds (Fund 018)
Other Grants Funds (Fund 019)
Classroom Facilities Maintenance Fund
(Fund 034)
District Managed Activity Fund (Fund
300)
State Funds








Auxiliary Services (Fund 401)
Teacher Development (Fund 416)
Management Info System (Fund 432)
Public School Preschool (Fund 439)
Data Communications (Fund 451)
Vocational Educational Enhancement
(Fund 461)
Alternative Schools (Fund 463)
Miscellaneous State Grants (Fund 499)
Federal Funds














Food Service Funds (Fund 006)
Job Training Partnership Act (Fund 502)
ARRA – Race to the Top (Fund 506)
IDEA-B Special Education (Fund 516)
Carl Perkins Vocational Education Act
(Fund 524)
Title II D Technology (Fund 533)
Title I School Improvement Subsidy A
(Fund 536)
Title I School Improvement Subsidy G
(Fund 537)
Title III LEP (Fund 551)
Transition for Refugee (Fund 571)
Title I (Fund 572)
Special Education Preschool Grant (Fund
587)
Title II-A Teacher Quality/Reduced Class (Fund
590)
Miscellaneous Federal Grants (Fund 599)
Cleveland Municipal School District
Special Revenue Funds-Local Funds
57
Expenditures
16.0
14.0
0.3
12.0
2.0
10.0
8.0
0.3
0.3
1.1
3.6
2.3
0.5
0.9
0.6
6.0
4.0
5.4
2.0
0.3
0.2
1.8
0.5
7.3
7.0
1.3
0.7
0.3
2.0
1.4
0.6
9.0
10.0
2011*
2012*
0.0
2008
Special Trust
*Projected
2009
Public School Support
2010
Fiscal Year
Other Grants
Classroom Facilities Maint
District Managed Activity
Cleveland Municipal School District
Special Revenue Funds-State Funds
58
14.0
Expenditures
12.0
10.0
8.0
3.7
1.8
0.5
0.2
3.0
0.4
0.1
7.1
7.8
7.8
7.1
2008
2009
2010
2011*
1.7
0.5
0.2
3.3
0.4
0.2
0.3
0.2
6.0
4.0
8.1
2.0
0.0
Aux Services
*Projected
Fiscal Year
Preschool
Alternative Schools
2012*
Other
Cleveland Municipal School District
Special Revenue Funds-Federal Funds
59
160
29.2
Expenditures
140
120
100
29.2
31.3
96.0
80
60
38.7
49.3
55.8
62.8
75.0
72.8
40
20
22.3
17.8
21.0
0
2008
Race to the Top
*Projected
2009
2010
Fiscal Year
IDEA-B Spec. Ed & Preschool
20.0
12.0
26.7
0.6
2011*
2012*
Title I School Improvement
Other
Cleveland Municipal School District
Food Service – (Fund 006)
60
Food Service
Expenditures
26.0
25.5
25.0
24.5
25.9
24.0
23.5
23.0
24.6
25.1
25.0
23.7
22.5
2008
2009
2010
Fiscal Year
Food Service
*Projected
2011*
2012*
Cleveland Municipal School
District
61
FISCAL YEAR 2012 ANNUAL BUDGET
QUESTIONS AND REVIEW