2010-11
Preliminary
Budget
independent school district 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
2010-11 Preliminary Budget
Fiscal Year Ending June 30, 2011
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
TABLE OF CONTENTS
A BUDGET GUIDE FOR OUR COMMUNITY 2010 - 11
SCHOOL BOARD AND ADMINISTRATION………………………………………………
1
2010-11 BUDGET MESSAGE…………………………………………………………… 3
SUMMARY INFORMATION
Projected Revenues, Expenditures, and Fund Balance by Fund…………………
23
Summary of Revenues by Source Category and Fund……………………………24
Revenue Charts………………………………………………………………………27
Summary of Expenditures by Object Category and Fund…………………………
28
Expenditure Charts……………………………………………………………………30
REVENUE BUDGET SCHEDULES
General Fund, General Account…………………………………………………… 31
General Fund, Magnet Program…………………………………………………… 31
General Fund, Special Education Account……………………………………….. 32
General Fund, Quality Compensation Account……………………………………32
General Fund, Pupil Transportation Account………………………………………32
General Fund, Capital Expenditure Account………………………………………32
Food Service Fund……………………………………………………………………33
Community Service Fund……………………………………………………………33
Alternative Facilities-Levy Account Fund 15……………………………………… 34
2004 Facilities Referendum Fund 56……………………………………………… 34
Debt Service Fund - Regular…………………………………………………………34
Expendable Trust - Scholarship Funds…………………………………………… 34
Employee Flexible Spending Fund………………………………………………… 34
Agency Fund……………………………………………………………………………
34
Internal Service Fund - Severance Pay…………..…………………………………35
Internal Service Fund - OPEB Revocable Trust……………………………………35
Local Collaborative Time Study Fund………………………………………………35
Debt Service Fund - OPEB Bonds………………………………………………… 35
EXPENDITURE BUDGET SCHEDULES
General Fund, General Account…………………………………………………… 37
General Fund, Magnet Program…………………………………………………… 39
General Fund, Special Education Account……………………………………….. 40
General Fund, Quality Compensation Account……………………………………42
General Fund, Pupil Transportation Account………………………………………43
General Fund, Capital Expenditure Account………………………………………44
Food Service Fund……………………………………………………………………45
Community Service Fund……………………………………………………………46
Alternative Facilities-Levy Account Fund 15……………………………………… 47
2004 Facilities Referendum Fund 56……………………………………………… 48
Debt Service Fund - Regular…………………………………………………………48
Expendable Trust - Scholarship Funds…………………………………………… 48
Employee Flexible Spending Fund………………………………………………… 49
Agency Fund……………………………………………………………………………
49
Local Collaborative Time Study Fund………………………………………………49
Internal Service Fund - Severance Pay…………..…………………………………49
Internal Service Fund - OPEB Revocable Trust……………………………………50
Debt Service Fund - OPEB Bonds………………………………………………… 50
ADDITIONAL INFORMATION
2010-11 Operating Funds Budget Timetable - Preliminary Budget…………...…51
Student Enrollment - Actual or Projected October 1 Student Counts……………52
Students - Average Daily Membership………………………………………………
53
Special Education Unduplicated Child Count………………………………………54
Employee Head Counts………………………………………………………………55
2010-11 Preliminary Budget School Staffing Allocation Table……………………56
2010-11 Preliminary Budget Special Education Staffing Allocation Table………57
2010-11 Preliminary Budget Special Education Program Support and Student
Support Assistant Allocation………………………………………………………58
General Fund Actual or Projected Fund Balance History …………………………
59
2010-11 Preliminary Budget General Fund Expenditure by Program with
Object Series Totals…………………………………………………………………
60
GLOSSARY
Revenue Codes……………………………………………………………………… 61
Expenditure Codes……………………………………………………………………66
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
SCHOOL BOARD
Jackie Magnuson
- Chairperson
Rob Duchscher
- Vice Chairperson
Art Coulson
- Clerk
Bob Schutte
- Treasurer
Joel Albright
- Director
Mike Roseen
- Director
Kevin Sampers
- Director
ADMINISTRATION
Jane Berenz
- Superintendent
Jim Brandl
- Director of Community Education
Jill Coyle
- School District Attorney
Kim Craven
- Administrative Assistant to Superintendent
Mary Kreger
- Director of Special Education
Julie Olson
- Director of Elementary Education
Mark Parr
- Director of Secondary Education
Tom Pederstuen
- Director of Human Resources
Jeff Solomon
- Director of Finance and Operations
Tony Taschner
- Communications Specialist
Steve Troen
- Director of Teaching and Learning
Stella Y. Johnson
- Coordinator of Finance
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
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
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:
June 28, 2010
SUBJECT:
2010-11 Preliminary Budget
This report summarizes the district’s proposed preliminary budget for the 2010-11 school year.
The budget reflects and supports the district’s goals, initiatives and policies set by the School
Board.
The purpose of this memorandum is to briefly explain the assumptions used to develop this
proposed budget and provide an overview of the budget for each fund.
This budget has been developed with considerable input from the School Board, the district’s
Budget Advisory Council, and members of the superintendent's cabinet. It was prepared in
accordance with budget assumptions reviewed by the district’s Budget Advisory Council and
School Board in January and February of 2010. The proposed preliminary budget also reflects all
of the budget and staffing guidelines, assumptions and budget adjustments approved by the
School Board at its March 29, 2010 regular meeting. It was also reviewed by the School Board at
the June 14, 2010 budget workshop and the June 14, 2010 School Board meeting.
The 1995 Legislature dissolved the pupil transportation fund and the capital expenditure fund,
and merged them with the general fund, effective July 1, 1996. For ease of comparison, we have
continued to segregate the funding for pupil transportation and capital expenditures from the
general fund.
The number of students in need of special services and the costs of educating and serving these
students have risen steadily over the past decade. To fully understand its impact on the district’s
overall finances (specifically the general account of the general fund), we began to report special
education revenues (excluding general education aid generated by students with disabilities) and
expenditures in a separate account called the 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 has established a separate account called the quality compensation account
within the general fund to account for all financial activities of the program.
The five separate accounts within the general fund are listed below:
a) The general account of the general fund continues to show all financial activities of the
district that are not accounted for in any other account or fund;
b) All financial activities associated with providing special education services to students
with disabilities are recorded in the special education account of the general fund;
c) The quality compensation account of the general fund is used to track revenue and
expenditure associated with providing additional compensation to licensed teachers and
nurses within the district;
3
d) The financial activities associated with the former pupil transportation fund are recorded
under the pupil transportation account of the general fund; and
e) The capital expenditure account within the general fund is used to record 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 table below shows the budgeted revenues and expenditures by fund, and the projected fund
balances at the end of the fiscal year.
Fund
General Fund
Gen. Fund-General Account
Gen. Fund-Special Education Account
Gen. Fund-Quality Compensation Account
Gen. Fund-Pupil Transportation Account
Gen. Fund-Capital Expenditure Account
Total General Fund
Revenues
Expenditures
Difference
Projected
Fund Bal.
221,686,315
33,299,166
7,177,346
14,873,003
10,000,438
287,036,268
203,090,500
56,039,969
7,370,100
15,938,343
10,153,241
292,592,153
11,028,327
11,907,130
(878,803)
Community Service Fund
9,422,585
9,299,791
122,794
Building Construction Fund
Alternative Facilities-Levy Account
2004 Facilities Referendum Account
Total Building Construction Fund
7,322,623
20,000
7,342,623
6,888,520
1,148,715
8,037,235
434,103
(1,128,715)
(694,612)
220,079
1,203,718
1,423,797
17,264,654
1,777,606
18,125,436
1,709,038
(860,782)
68,568
4,012,080
68,568
1,000
1,000
146,000
157,739
(11,739)
1,132,255
450,000
1,582,255
1,116,255
2,990,204
4,106,459
16,000
(2,540,204)
(2,524,204)
Food Service Fund
Debt Service Fund - Regular
Debt Service Fund - OPEB
Expendable Trust - Scholarship Funds
Agency Fund (LCTS)
Internal Service Fund
Severance Pay (GASB #16)
OPEB Revocable Trust
Total Proprietary Fund
4
18,595,815
167,628,780
(22,740,803) (134,867,706)
(192,754)
(806,573)
(1,065,340)
(2,934,199)
(152,803)
192,672
(5,555,885)
29,212,974
0
1,510,018
562,149
24,752
125,223
(2,135,291)
30,266,727
28,131,436
BUDGET PROCESS AND ASSUMPTIONS
The processes and major assumptions used to develop the budgets for all funds, except the
capital expenditure account, are briefly summarized below. The School Board approved the
2010-11 budget for the capital expenditure account on April 26, 2010. The administration is
recommending a few changes to that budget.
The budget process for the 2010-11 school year was complicated by the need to make
adjustments in the general fund budget.
Preliminary projections in December 2009 showed that with the state’s projected deficit of close
to $6.00 billion for the 2012-2013 biennium, no increase or potential reduction in the per pupil unit
general education formula allowance and no changes in past practices, 2010-11 expenditures in
the general fund would have exceeded revenues by $25.69 million, causing the June 30, 2011 to
fall below the School Board approved fund balance requirement of 5 percent of operating
expenditure. In December 2009, the superintendent established an internal budget steering
committee to review district operations and identify potential budget reductions and revenue
increases for the 2010-11 school year and beyond.
In March 2010 the School Board approved budget adjustments totaling $15.31 million for the
2010-11 school year. The approved adjustments include $7.65 million in staffing reductions
(143.69 full-time equivalent positions); $3.72 million in reductions to programs, supplies and
operations and professional development and $3.94 million in new revenues which includes
accessing $2.99 million from the district’s other post-employment benefits revocable trust fund to
fund retiree benefits.
The 2010 Legislature adjourned on May 17; funding for school districts for the 2010-11 school
year remains at the 2009-10 level. However, in an effort to “balance” the state’s budget, the
Legislature codified the unallotment actions taken by the Governor last July, which include:
1) Reduce the amount of aid payments that school districts receive from 90 percent of their
aid entitlement in the current year and 10 percent in the subsequent year to 73 percent in
the current year and 27 percent in the subsequent year, effective July 1, 2009.
2) Increase the property tax shift percentage to 48.60 percent of the payable 2011 property
tax receipts. As a result of this action, school districts are required to recognize 48.60
percent of the payable 2011 property tax receipts (normally for use in 2011-12 school
year) for general and community service funds in the 2010-11 school year which comes
with a corresponding reduction in school district’s 2010-11 state aid payments. The
projected net reduction in state aid for the District is $28.68 million.
In additional, the 2010 Legislature adjusted the state aid payment schedule further. Effective July
1, 2010, school districts will only receive 70 percent of their aid entitlement in the current year and
30 percent in the subsequent year. The District is expected to receive $8.00 million less aid
during 2010-11 school year.
In light of all of these legislative actions, their impact on the District’s cashflow position, and the
uncertainly of the state’s ability to sufficiently fund K-12 education in the future, the School Board
directed the administration to fully implement the $15.30 million budget adjustment plan as
adopted by the School Board on March 29, 2010.
Salary budgets are based on the staffing ratios approved by the School Board on March 29,
2010, and the enrollment projections reviewed by the School Board on November 23, 2009. For
groups of employees that have an approved contract for 2010-11 (teachers, secretarial and
clerical employees, custodians and bus drivers, chaperones and crossing guards) salary
estimates are based on current approved contracts. For other groups, (building chiefs, food
5
service workers, principals, vehicle technicians and non-union employees), salary estimates are
based on specific budget guidelines as determined by the School Board in March 2010.
Benefits are estimated using a variety of techniques. Retirement and social security budgets are
calculated as specified percentages of salaries. Budgets for health, dental, life insurance and
TSA match are estimated based on projected number of employees reported by school principals
and other budget administrators, average benefits package cost and premium information
provided by the insurance carriers and current employee contracts. For groups that have no
contract but for which there is a limit on the School Board contribution, increase in the maximum
School Board contribution is based on budget guidelines as determined by the School Board in
March 2010.
Non-salary budgets for schools are based on a system of allocation formulas.
•
•
•
Instructional allocations – Consistent with the School Board approved budget adjustment
plan, the 2010-11 instructional allocations to the schools have been decreased by 10 percent
over the 2009-10 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 increased by 1 percent to reflect increases in
the contract. Cocurricular supplies allocations for both middle and high schools remain at the
2009-10 amounts. Cocurricular staffing and supplies allocations for the middle schools have
been reduced as a result of the elimination of baseball, football and softball.
Compensatory Education Allocations for 2010-11 are based on estimates prepared by the
Minnesota Department of Education dated January 22, 2010. These estimates are based on the
district’s actual enrollment and actual free-and-reduced-price lunch counts on October 1, 2009.
Basic Skills (Assurance of Mastery) per pupil unit 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 the increase in the elementary pupil
unit weighting factor. For 2010-11 (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, while
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 are
based on enrollment projections presented to the School Board on November 23, 2009.
Administrative and support department non-salary budgets are determined by each budget
administrator based on parameters established by the School Board, and then reviewed and
approved by the superintendent or the director of finance and operations. For 2009-10, the
inflationary adjustment for non-salary budgets is 2 percent.
Revenue estimates are prepared by the finance department based on 2010 legislation, using the
November 23, 2009 enrollment projections, School Board approved staffing guidelines and other
factors and the per pupil unit general education formula allowance remains at $5,124.
Some aspects of this budget are still unknown. We do not yet know our actual enrollment for
2010-11; any change from our projections will affect our revenues and expenditures. Other
factors affecting expenditures include working agreements with building chiefs, food service
workers, principals, vehicle technicians and non-union employees. If these agreements result in
6
wage and employee benefits different than the assumptions used, our expenditures will change
from the amounts in the preliminary budget.
When the School Board approves this budget, it will become the official authorization for
expenditures for the 2010-11 school year. During fall 2010, the administration will again examine
all of the factors behind the budget, consider additional available information as mentioned in the
preceding paragraph, and bring a revised final budget to the School Board for review and
approval.
GENERAL FUND
The following table summarizes budgeted totals of the combined general fund revenues,
expenditures and fund balances for the 2009-10 and 2010-11 school years.
2009-10
2010-11
Revised Final
Preliminary
Amount of
Percent
Budget
Budget
Change
Change
Beginning Fund Balance
39,668,556
34,768,859
(4,899,697)
Revenue
287,873,070
287,036,268
(836,802)
-0.29%
Expenditure
297,772,767
292,592,153
(5,180,614)
-1.74%
Revenue less Expenditure
(9,899,697)
(5,555,885)
4,343,812
Est. Ending Fund Balance
34,768,859 *
29,212,974
(5,555,885)
-15.98%
Est. Ending Fund Balance as % of Exp.
11.68%
9.98%
* The June 30, 2010 projected fund balance includes performance to budget savings of $5.0 million.
General Fund - Combined
For 2010-11, general fund total revenues are projected to be $287.04 million, a decrease of $0.84
million or 0.29 percent less than our revised estimate for the current school year. The proposed
general fund expenditure budget for 2010-11 is $292.59 million. This is a decrease of $5.18
million, or 1.74 percent lower than our revised estimate for the current school year. The June 30,
2011 fund balance is estimated to be $29.21 million, or 9.98 percent of projected expenditure
budget. Details of some of the key factors that have contributed to the change between 2009-10
and 2010-11 are highlighted in the following sections dedicated to the five separate components
of the general fund.
GENERAL ACCOUNT
Overview - The table below shows budgeted totals of general account (including federal magnet
program) revenues and expenditures for 2009-10 and 2010-11.
2009-10
Final
Budget
General Fund
General Account
Revenue
Expenditure
Revenue less Expenditure
223,822,762
208,924,861
14,897,901
2010-11
Preliminary
Budget
Amount of
Change
Percent
Change
221,686,315
203,090,500
18,595,815
(2,136,447)
(5,834,361)
3,697,914
-0.95%
-2.79%
The estimates show a 0.95 percent decrease in revenues, from $223.82 million in 2009-10 to
$221.69 million in 2010-11, and a decrease of 2.79 percent in expenditures, from $208.92 million
in 2009-10 to $203.09 million in 2010-11.
It is important to note that the projected general account revenue includes general education aid
generated by our special education students. State and federal special education revenues,
tuition reimbursements from other school districts and expenditures directly associated with
7
services provided to special education students are reported under the special education account
of the general fund as summarized in the next section of this report.
The primary source of revenue in the general account is general education revenue, which is
provided by the state to all public school districts based on each district’s marginal cost pupil unit
of its students and a per pupil unit formula allowance set by the Legislature.
Due to the different needs of students at different levels, the state weights the ADM as follows:
0.612 for kindergarten, 1.115 for grades 1–3, 1.06 for grades 4–6 and 1.3 for grades 7–12.
The 2000 Legislature created the adjusted marginal cost pupil unit (AMCPU) calculation to
increase funding for districts with declining enrollment.
1) The sum of 77 percent of the pupil units in the current school year and 23 percent of the
pupil units in the prior year, or
2) 100 percent of the pupil units in the current school year.
The use of the greater of 77 percent of current year’s pupil units and 23 percent of the prior year’s
pupil unit or 100 percent of the current year’s pupil units to compute revenues has been in effect
since the 2000-01 school year. For the purpose of preparing this preliminary budget, we use the
77 percent of current year’s pupil units and 23 percent of the prior year’s pupil unit for revenue
calculations. The projected October 1, 2010 enrollment is 27,407 and the estimated adjusted
marginal cost pupil units for revenue calculations is 31,285.
Revenues (Comparison of 2009-10 to 2010-11) – The total projected revenues in the general
account for 2010-11 are $221.69 million. This is $2.14 million or 0.95 percent less than the final
estimate for 2009-10. This net decrease is primarily due to a combination of the following major
factors:
1) A decrease of $16.04 million in one-time federal stimulus funds used by the State to replace
the reduction in the district’s 2009-10 general education state aid; this will revert back to the
state in 2010-11.
2) A decrease of $2.37 million in federal aid for the district’s magnet program. School year
2009-10 is the last of a three-year federal magnet grant. The 2009-10 final budget
anticipates that the district will expend all of the federal funds.
3) A decrease of $1.90 million in federal aids – Revenue budgets for Title I (Improving the
Academic Achievement of the Disadvantage), Title II (Teacher and Principal Training and
Recruiting), Title II Part D (Enhancing Education through Technology Competitive Grant),
Title III (English Language Acquisition), Title IV (Safe and Drug Free Schools and
Communities) and Carl Perkins Vocational Grant are not included in this proposed budget.
Application deadline for these programs is June 30, 2010. Staff members responsible for
these programs have been working with stakeholders to determine how the funds should be
allocated. At this time, detailed budgets for these programs are not available. Since the
actual spending for these programs are limited to the grant awards, the impact to the general
account fund balance is zero. When the applications for these federal grants are approved,
we will include the budgets with our final budget for 2010-11 for School Board review and
approval.
4) A decrease of $1.41 million in basic general education revenue – This is a direct result of a
projected decrease in student enrollment, from 27,531 on October 1, 2009 to 27,407,
projected for October 1, 2010. The per pupil unit general education formula allowance for the
2010-11 school year is $5,124, same as the current school year.
8
5) A decrease of $0.60 million in interest income based on the district’s cashflow analysis and
anticipated much lower rate of return from short-term investments.
6) A net increase of $2.22 million in property tax revenue; this is mainly due to the increase in
alternative facilities levy to support state-approved major maintenance projects. This levy
revenue increase is offset by the increase in the amount to be transferred from this account
to the alternative facilities account of the building construction fund.
7) An increase of 0.77 million in fees and admissions, this is consistent with School Board
approved revenue enhancements plan for the 2010-11 school year.
8) An increase of $0.36 million in basic skills revenue – The two components of basic skills
revenues are compensatory education revenue and Limited English Proficiency revenue.
Almost all of the projected increase in basic skills revenue for 2010-11 comes from additional
compensatory education revenue as a result of more students in the district receiving free
and reduced lunches as of October 1, 2009.
Expenditures (Comparison of 2009-10 to 2010-11) – The total recommended general account
expenditure budget is $203.09 million. This is $5.83 million, or 2.79 percent, less than the final
estimate for 2009-10. There are many factors, both positive and negative, that have contributed
to the decrease. The major factors are listed below.
1) A decrease of $7.08 million in the salary budget – This decrease is mainly due to a projected
reduction in staffing as a result of the School Board approved budget adjustment plan which
called for increases to the students to teacher ratios, administrative and secretarial and
clerical staffing reductions for the 2010-11 school year.
2) An increase of $1.73 million in the budgets for employee benefits. A majority of the increase
is in the area of health insurance, which is scheduled to increase by 14 percent in 2010-11
school year.
3) A decrease of $1.82 million in the budgets for purchased services, supplies and materials –
This decrease is mainly due to reductions in the budgets for contracted services such as
contract repairs, conference registrations, transportation chargeback, general supplies and
instructional supplies.
4) An increase of $2.47 million in the budget for permanent transfer of alternative facilities
property tax levy from the general account to alternative facilities account of the building
construction fund. The amount of the property tax levy earmarked for alternative facilities
projects for the 2010-11 school year is $2.47 million more than the 2009-10 amount.
In accordance with the School Board approved budget adjustment plan for the next school year,
the proposed 2010-11 budget also reflects the continuance of an expenditure shift of $1.70 million
of allowable expenditures from the general account to the capital expenditure account. Allowable
expenditures include salary and benefits for technology support staff, technology assistants at the
district’s secondary schools and technology contacts at the district’s elementary schools.
Summary - The net result of all of the items described above is that the estimated revenues in
the 2010-11 preliminary general account budget exceed estimated expenditures by $18.60
million.
9
SPECIAL EDUCATION ACCOUNT
Overview – The special education account is used to report special education revenues and
expenditures. Over the past decade, the number of students in need of special services and the
costs of educating and serving these students have grown steadily and 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 only 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 (estimated to be around $3.4 million for
2010-11 school year) is included in the general account as described above.
The table below shows budgeted totals of the special education account revenues and
expenditures for 2009-10 and 2010-11.
General Fund
Special Education Account
Revenue
Expenditure
Revenue less Expenditure
2009-10
Revised Final
Budget
2010-11
Preliminary
Budget
Amount of
Change
Percent
Change
32,622,091
54,130,470
(21,508,379)
33,299,166
56,039,969
(22,740,803)
677,075
1,909,499
(1,232,424)
2.08%
3.53%
Revenues (Comparison of 2009-10 to 2010-11) – The revenue estimate for 2010-11 shows an
increase of 2.08 percent, from $32.62 million in 2009-10 to $33.30 million in 2010-11.
Approximately 74.78 percent of the special education account revenue comes from state special
education aid and about 24.98 percent from the federal government. The main reasons for the
increase are listed below:
1) Approximately $1.18 million of the projected increase is due to increase in regular special
education aid based on projected eligible expenditures for 2010-11.
2) Special education excess cost aid is projected to be $0.24 million lower than our 2009-10
revised estimate. We assume that the state-wide adjustment factor for special education
excess cost aid for the next school year will be the same as the current year.
3) Federal funding for special education is projected to decrease by $0.48 million. Final federal
special education aid is based on actual expenditures; an increase in expenditures will result
in an increase of the same amount in revenue.
Expenditures (Comparison of 2009-10 to 2010-11) – The expenditure estimate for 2010-11 is
$56.04 million. This is a 3.53 percent or $1.91 million more than our final estimate of $54.13
million for the current school year.
There are many factors, both positive and negative, that have contributed to the projected
increase and the major reason is the projected increase of $1.75 million in the salary and benefits
budgets. This is mainly due to approved contractual agreements or, for groups without an
approved agreement, an estimated increase in salaries and benefits and School Board approved
staffing guidelines.
10
Summary – The net result of the budget items described above is that the estimated
expenditures for the special education account exceed estimated revenues by $22.74 million.
Projected revenues in this account do not include general education aid generated by our special
education students.
QUALITY COMPENSATION ACCOUNT
Fiscal year 2010-11 is the fourth year that the district will be participating in Minnesota’s Quality
Compensation (Q Comp) program.
For the 2010-11 school year, the district will receive $7.18 million to implement the program. Of
this amount, $4.64 million or 64.63 percent will come from the state and $2.54 million or 35.37
percent will be from local tax levy.
The proposed Q Comp expenditure budget for the 2010-11 school year totaled $7.37 million. The
funds will be used to support the following initiatives:
a) Additional compensation to those teachers who have successfully completed all of the
requirements of the program;
b) Stipends for site team members – Site team 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 revenue and expenditure projections for 2009-10 and 2010-11 school
years.
General Fund
Quality Compensation Account
Revenue
Expenditure
Revenue less Expenditure
2009-10
Revised Final
Budget
2010-11
Preliminary
Budget
7,171,021
7,367,262
(196,241)
7,177,346
7,370,100
(192,754)
Amount of
Change
6,325
2,838
3,487
Percent
Change
0.09%
0.04%
PUPIL TRANSPORTATION ACCOUNT
For 2010-11, the district has set aside $248.51 per pupil unit from the per pupil unit general
education allowance for pupil transportation. The district also receives additional categorical
funding for transporting disabled and non-public school students. The disabled transportation
funding has been incorporated with special education funding formula since 1998-99 school year.
To maintain funding integrity, the district continues to report disabled transportation aid in the
pupil transportation account. The 2010-11 budget for the pupil transportation account includes all
revenues and expenditures related to providing transportation service to our students.
The table, at the top of the next page, shows budgeted totals of pupil transportation account
revenues and expenditures for 2009-10 and 2010-11.
11
General Fund
Pupil Transportation Account
Revenue
Expenditure
Revenue less Expenditure
2009-10
Revised Final
Budget
2010-11
Preliminary
Budget
Amount of
Change
Percent
Change
14,655,784
15,697,964
(1,042,180)
14,873,003
15,938,343
(1,065,340)
217,219
240,379
(23,160)
1.48%
1.53%
Revenues (Comparison of 2009-10 to 2010-11) – For 2010-11, revenues for the pupil
transportation account are projected to be $14.87 million. This is $217,219 more than the final
estimate for 2009-10. The projected increase is mainly due to the following factors:
1) An increase of $271,953 in the budget for special education transportation aid mainly due to
projected increase in the cost of transportation of disabled students and legislative changes
which provide depreciation aid to district-owned special education buses.
2) A decrease of $71,920 in the amount of general education aid set aside for pupil
transportation; the decrease is chiefly a result of a reduction of pupil units used for the
calculation. The projected pupil units for 2010-11 school year is 289 less than the estimate
for the 2009-10 school year.
Expenditures (Comparison of 2009-10 to 2010-11) – Total expenditures for 2010-11 are
estimated to be $15.94 million. This is just $240,379 higher than the final estimate for the current
school year. There are many factors that have contributed to the increase; however, a majority of
the increase is due to the following factors:
1) A projected increase of $301,102 in the salary and benefits budget based on approved
contracts or, for groups without an approved contract, an estimated increase in salary and
benefits
2) An increase of $273,000 in the budget for school bus purchases.
3) A net decrease of $218,523 in the budgets for contracted transportation, liability insurance
premium, and rental and lease payments.
Summary – The net result of all the budget items described above is that the estimated
expenditures exceed estimated revenues by $1.07 million.
CAPITAL EXPENDITURE ACCOUNT
The School Board approved the preliminary 2010-2011 capital expenditure budget on April 26,
2010. Both the revenue and expenditure budgets have been changed since that time to reflect
more current estimates.
The revenue budget as adopted by the School Board in April 2010 has been increased by
$24,310 (from $9.98 million to 10.00 million); this is mainly due to a small increase in the per pupil
unit funding for operating capital (from $197.99 per pupil unit to $198.98 per pupil unit) and a
slight reduction in the year-round pupil units used to determine the district’s operating capital
revenue.
The expenditure budget as approved by the School Board in April 2010 has been reduced by
$96,123 to reflect updated salary and benefits estimates for our technology staff.
Details of the district’s 2010-11 capital expenditure revenue sources and spending plans can be
found in the Capital Expenditure Budget document as approved by the School Board on April 26,
2010.
12
The table, below, shows the budgeted totals of capital expenditure account revenues and
expenditures for 2009-10 and 2010-11.
General Fund
Capital Expenditure Account
Revenue
Expenditure
Revenue less Expenditure
2009-10
Revised Final
Budget
2010-11
Preliminary
Budget
Amount of
Change
Percent
Change
9,601,412
11,652,210
(2,050,798)
10,000,438
10,153,241
(152,803)
399,026
(1,498,969)
1,897,995
4.16%
-12.86%
Summary - The projected June 30, 2011 reserve for operating capital is a deficit of $80,370 and
the reserve for health and safety projects is $250,673.
FOOD SERVICE FUND
Overview – Lunch prices for 2010-11 school year will remain the same as those approved by the
School Board for the 2007-08 school year: elementary lunches are priced at $2.05, secondary
lunches at $2.20 and adult lunches at $3.25.
The table below shows the budgeted totals of food service fund revenues, expenditures and fund
balances for 2009-10 and 2010-11.
Food Service Fund
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Revised Final
Budget
2,253,820
11,167,171
11,032,170
135,001
2,388,821
21.65%
2010-11
Preliminary
Budget
2,388,821
11,028,327
11,907,130
(878,803)
1,510,018
12.68%
Amount of
Change
135,001
(138,844)
874,960
(1,013,804)
(878,803)
Percent
Change
-1.24%
7.93%
-36.79%
Revenues (Comparison of 2009-10 to 2010-11) – The preliminary 2010-11 food service
revenues are projected at $11.03 million, which is 1.24 percent or $138,844 less than the
2009-10 final estimate.
The projected decrease in total revenue is mainly due to a combination of the following factors:
1) A projected net increase of $169,243 in federal and state reimbursement for free-andreduced-price breakfasts and lunches served. This projected increase is chiefly due to more
students eligible for assistance.
2) A projected decrease of $302,837 in sales to students and catering and special functions.
The projected decrease in sales to students is mainly due to more students eligible for freeand-reduced-price breakfasts and lunches and fewer students paying full price. The
projected decrease in catering and special functions is based on current sales trends.
Expenditures (Comparison of 2009-10 to 2010-11) – The projected expenditures for
2010-11 totaled $11.91 million. This is $874,950 or 7.93 percent higher than our 2009-10 revised
final budget estimate. The chief reason for the increase is mainly due to a $900,000 increase in
the budgets for site improvement and equipment purchases. The additional budget will be used
to fund the kitchen renovation and equipment upgrade at Scott Highlands Middle School and
Highland Elementary School.
13
Summary - As a result of the items described above, food service fund expenditures are
projected to exceed revenues by $878,803. The June 30, 2011 projected food service fund
balance is $1.51 million.
COMMUNITY SERVICE FUND
Overview – Revenues in the community service fund are driven by per capita allowances and
include three basic categories:
a) General community education revenue of $5.42 per capita;
b) Youth service revenue of $1.00 per capita, and
c) Early Childhood Family Education revenue of $120.00 for each 0-5-year-old child (based
on 2007 legislation).
Besides these three categories of revenues, the district also receives revenues to support
programs for adults with disabilities, Adult Basic Education programs, School Readiness
programs, Preschool Screening program and aids for non-public schools. Another source of
revenue for the community service fund is tuition and fees.
The table below shows the budgeted totals of community service fund revenues, expenditures
and fund balances for 2009-10 and 2010-11.
Community Service Fund
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Revised Final
Budget
932,675
9,413,886
9,907,206
(493,320)
439,355
4.43%
2010-11
Preliminary
Budget
439,355
9,422,585
9,299,791
122,794
562,149
6.04%
Amount of
Change
(493,320)
8,699
(607,415)
616,114
122,794
Percent
Change
0.09%
-6.13%
27.95%
Revenues (Comparison of 2009-10 to 2010-11) – The proposed 2010-11 community service
fund revenue budget totaled $9.42 million, a small increase of $8,699 over the current year’s
revised final budget.
With stable or flat funding from the state, the 2010-11 projected property tax revenue and state
aid for this fund are virtually the same as the current school year. The community education staff
do expect an increase of $217,132 in tuition revenue in 2010-11, however, this projected increase
is offset by lower estimates for fees, admissions, gifts, miscellaneous revenues including interest
income from short-term investments, and a reduction of $99,000 financial support from the
general fund in support of the K Plus program.
Expenditures (Comparison of 2009-10 to 2010-11) – The proposed 2010-11 expenditure
budget for the community service fund totaled $9.30 million, $607,415, or 6.13 percent less than
the final estimate for 2009-10.
There are numerous changes, both positive and negative, to the 2010-11 budget that have
contributed to the net decrease, however, the two main reasons for the reduction are listed below.
1) A projected decrease of $162,503 in the salary budgets for teachers, instructional clerks and
other clerical staff. These budgets are driven by program offerings.
2) A reduction of $403,396 in the budget for purchases services. Purchase/contracted services
budget is closely tied to our program offerings.
14
Summary - As a result of the explanations noted above, community service fund expenditures
are projected to exceed revenues by $122,794. We anticipate that the June 30, 2011 community
service fund balance will increase to $562,149. Of this amount, $106,169 is reserved for Adult
Basic Education, $204,335 is reserved for Early Childhood Family Education, $45,199 is reserved
for School Readiness and a negative balance of $42,284 is attributable to community services.
The remaining $248,730 is reserved for community education (including kindergarten plus
program) purposes.
BUILDING CONSTRUCTION FUND
Overview – The district’s building construction fund comprises two separate accounts/funds.
They are:
a) Alternative facilities-levy account; and
b) 2004 facilities referendum account.
The 1999 Legislature provided additional funding options for qualifying school districts to finance
required deferred maintenance, accessibility improvements, or to make fire, safety or healthrelated repairs. Qualifying school districts can either sell bonds or levy for the required costs of
state-approved major maintenance and repair projects.
In the fall of 1999, the district exercised the bonding option to finance $5.67 million of stateapproved major maintenance projects. These activities are recorded under the “alternative
facilities-bond account”. All of the state-approved projects have been completed and the account
is no longer active.
Since December 2000, the School Board has supported the administration’s recommendation to
finance future maintenance projects using the levy option. These activities are recorded under
the “alternative facilities-levy account.” This account contains all state-approved projects that
qualified for alternative facility funding 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 FACILITIES – LEVY ACCOUNT
For 2010-11, the School Board adopted an alternative facilities levy of $7.32 million in December
2009 to fund state-approved major maintenance projects for 2010-11 school year. A detailed list
of all of the state-approved major maintenance projects can be found in Appendix B of the
district’s 2010-11 capital expenditure budget, which was approved by the School Board on April
26, 2010.
The table below shows budgeted totals of the alternative facilities-levy account revenues,
expenditures and fund balances for 2009-10 and 2010-11.
Building Construction Fund
Alternative Facilities - Levy Account
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Revised Final
Budget
1,489,381
4,847,224
6,550,629
(1,703,405)
(214,024)
-3.27%
15
2010-11
Preliminary
Budget
(214,024)
7,322,623
6,888,520
434,103
220,079
3.19%
Amount of
Change
(1,703,405)
2,475,399
337,891
2,137,508
434,103
Percent
Change
51.07%
5.16%
-202.83%
2004 FACILITIES REFERENDUM ACCOUNT
In June 2004, district voters approved a $68.00 million Facilities Referendum by nearly a two-toone 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 $37.5 million was issued in August 2004. The sale of
the second and final bond issue of $20.5 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 budgeted totals of the district’s 2004 facilities referendum account
revenues, expenditures and fund balances for 2009-10 and 2010-11.
Building Construction Fund
2004 Facilities Referendum Account
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Revised Final
Budget
3,446,148
35,000
1,148,715
(1,113,715)
2,332,433
203.05%
2010-11
Preliminary
Budget
2,332,433
20,000
1,148,715
(1,128,715)
1,203,718
104.79%
Amount of
Change
(1,113,715)
(15,000)
0
(15,000)
(1,128,715)
Percent
Change
-42.86%
0.00%
-48.39%
The proposed revenue budget consists of projected interest income of $20,000, all from short
term investments of the bond proceeds.
At the May 12, 2008 regular meeting, the School Board approved the purchase and development
rd
of a new district office facility located at 3455 153 Street West, Rosemount. The new facility is
being funded through the use of a lease-purchase agreement with a four-year term. The lease
payments are funded with operating capital funds. In an effort to minimize the impact on the
annual capital expenditure budget, eligible school building capital expenditures will be transferred
to the 2004 facilities referendum account beginning with the 2008-09 school year. The 2010-11
proposed expenditure budget of $1.15 million reflects the transfer of these school building capital
expenditures. School year 2010-11 is the third of a four-year planned transfer of eligible school
building capital expenditures.
The projected June 30, 2011 fund balance is $1.20 million. These funds will be used for other
School Board approved facilities projects.
16
DEBT SERVICE FUND - REGULAR
Overview – The table below shows the budgeted totals of regular debt service fund revenues,
expenditures and fund balances for 2009-10 and 2010-11.
Debt Service Fund - Regular
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Revised Final
Budget
7,376,633
15,792,444
18,296,215
(2,503,771)
4,872,862
26.63%
2010-11
Preliminary
Budget
4,872,862
17,264,654
18,125,436
(860,782)
4,012,080
22.14%
Amount of
Change
(2,503,771)
1,472,210
(170,779)
1,642,989
(860,782)
Percent
Change
9.32%
-0.93%
-17.66%
Revenues – Revenues for the regular debt service fund are directly tied to the district’s bond
principal and interest payment needs. For the 2010-11 school year, 96.30 percent of the revenue
budget comes from property taxes and only 3.50 percent comes from state aid. The balance of
the revenue budget is made up of interest earnings from short-term investment of cash on hand.
Expenditures – The projection for 2010-11 debt service expenditures is $170,779 less than our
final estimate for 2009-10. As indicated above, these expenditures are based on the district’s
actual bond principal and interest repayment schedules.
Summary – The projected June 30, 2011 debt service fund balance of $4.01 million is $860,782
less than our projection for the end of fiscal year 2010. The data summarized in the table above
does not include resources held in escrow from the sale of the 2001A refunding bonds. This is
consistent with our past budgeting practices.
DEBT SERVICE FUND – OPEB
Overview – In 2008, the Minnesota Legislature enacted Minnesota Statutes Section 471.6175
which authorized a Minnesota political subdivision that has created an actuarial liability to pay
other 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
OPEB 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 2009-10 and 2010-11.
Debt Service Fund - OPEB
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Revised Final
Budget
328,709
2,048,224
2,068,481
(20,257)
308,452
14.91%
17
2010-11
Preliminary
Budget
308,452
1,777,606
1,709,038
68,568
377,020
22.06%
Amount of
Change
(20,257)
(270,618)
(359,443)
88,825
68,568
Percent
Change
-13.21%
N/A
-438.49%
22.23%
Revenue – Similar to the regular debt service fund, revenues for the OPEB debt service fund are
directly tied to the district’s OPEB bond principal and interest payments. Approximately 95.44
percent of the OPEB debt service fund revenues come from property taxes and 4.34 percent from
state aids.
Expenditure – The projected expenditure for 2010-11 totaled $1.71 million. This represents
OPEB bond principal and interest payments for the 2010-11 school year.
Summary – The projected June 30, 2011 fund balance for this debt service fund is $377,020.
EXPENDABLE TRUST - SCHOLARSHIP FUNDS
The expendable trust - scholarship funds was established to account for gifts and scholarship
contributions to the district. The main sources of income for this fund are donations and interest
revenue, which are used to fund the annual awards to recipients selected by the appropriate
committees. The table below summarizes the budgets for 2009-10 and 2010-11.
Expendable Trust Scholarship Funds
Beginning Fund Balance
Revenue
Expenditure
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Revised Final
Budget
24,752
1,000
1,000
0
24,752
2475.20%
2010-11
Preliminary
Budget
24,752
1,000
1,000
0
24,752
2475.20%
Amount of
Change
0
0
0
0
0
Percent
Change
0.00%
0.00%
0.00%
AGENCY FUND
The district maintains two agency funds and serves as their fiscal agent. The two agency funds
are: 1) District Graduate Credit, and 2) Local Collaborative Time Study (LCTS).
The District Graduate Credit program provides opportunities for our teachers to acquire additional
education/credits; credits for successful completion of classes are offered by Hamline University.
Program participants are responsible for their cost of attendance. The district does not budget for
this fund.
Local Collaborative Time Study funds are federal funds administered at the Dakota County level
by a “governing board” of representatives from school districts and local agencies within the
county. This board reviews and directs funding for each “collaborating group” within Dakota
County. Funds are determined at the federal level based on time study data collected from
participating school districts and agencies within Dakota County. The district participates in the
time study and serves as its fiscal agent. At the local level, applications for funds are reviewed by
a committee which consists of representative from local school districts and community
groups/agencies. As fiscal agent, the district is responsible for the receipt and disbursements of
all LCTS funds and reporting to the governing board.
The table, at the top of the next page, shows budgeted totals of the LCTS agency fund revenues,
expenditures and projected fund balances for 2009-10 and 2010-11.
18
Agency Fund - LCTS
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Revised Final
Budget
200,992
91,299
155,329
(64,030)
136,962
88.18%
2010-11
Preliminary
Budget
136,962
146,000
157,739
(11,739)
125,223
79.39%
Amount of
Change
(64,030)
54,701
2,410
52,291
(11,739)
Percent
Change
59.91%
1.55%
-81.67%
-8.57%
The projected revenues and projected expenditures as shown in the table reflect the committee’s
estimate of funds available from Dakota County and “grants” to be awarded by the committee.
Consistent with generally accepted accounting principles related to the reporting of agency funds,
fiscal year-end “fund balance” for this fund will be “reclassified” as account payable.
INTERNAL SERVICE FUND
Overview – The district’s internal service fund contains two separate accounts. They are:
a) Severance Pay (GASB #16)
b) Other Post-Employment Benefits Revocable Trust
SEVERANCE PAY (GASB #16)
The district uses this account to pre-fund severance or retirement pay for eligible retirees.
Eligibility for these benefits is based on years of service and/or minimum age requirements. The
amount of the severance or retirement benefit is calculated by converting a portion of unused
accumulated sick leave, by computing a benefit based solely on years of service, or a
combination of both. No retiree can receive severance benefits that exceed one year’s salary.
The 2010-11 revenue estimate includes projected interest income of $16,000 from short-term
investments and $1.17 million 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 table below shows budgeted totals of the severance pay (GASB #16) account revenues,
expenditures and projected fund balances for 2009-10 and 2010-11.
Internal Service Fund
Severance Pay
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Revised Final
Budget
(2,225,291)
1,190,255
1,116,255
74,000
(2,151,291)
N/A
19
2010-11
Preliminary
Budget
(2,151,291)
1,132,255
1,116,255
16,000
(2,135,291)
N/A
Amount of
Change
74,000
(58,000)
0
(58,000)
16,000
Percent
Change
-4.87%
0.00%
-0.74%
OTHER POST-EMPLOYMENT BENEFITS (OPEB) REVOCABLE TRUST
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 postemployment benefits. 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 table below shows budgeted totals of the other post-employment benefits revocable trust
account revenues, expenditures and projected fund balances for 2009-10 and 2010-11.
It is important to note that the projected fund balances do not include any capital appreciation.
Gains and losses will be recognized when realized. The market value of the trust as of May 31,
2010 is $39.31 million.
Consistent with the budget adjustment plan approved by the School Board on March 29, 2010,
the 2010-11 expenditure budget includes a transfer of $2.99 million from this account to the
general account for retiree benefits.
Internal Service Fund
OPEB Revocable Trust
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2009-10
Revised Final
Budget
32,314,931
492,000
0
492,000
32,806,931
N/A
2010-11
Preliminary
Budget
32,806,931
450,000
2,990,204
(2,540,204)
30,266,727
N/A
Amount of
Change
492,000
(42,000)
2,990,204
(3,032,204)
(2,540,204)
Percent
Change
N/A
N/A
-7.74%
ORGANIZATION OF THE REPORT
The remainder of this report is organized in five major sections.
The next section contains general summary information, including:
• a table showing totals of revenues, expenditures and fund balances by fund (page 23);
• revenues for each fund categorized in four major source categories (pages 24-25);
• charts depicting the sources of revenues for the general fund and all funds (page 27);
• tables showing expenditures for each fund categorized in six major object categories (pages
28-29), and
• charts showing the major objects of expenditures for the general fund and all funds (page
30).
The second and third sections show more detailed budgets for each fund, listing revenues in
each source category (pages 31-35) and expenditures in each object category (pages 37-50).
The fourth section (pages 51-60) contains additional information related to the district’s student
enrollment, employee counts, staffing allocations to the schools, and general fund fund balance
history.
20
ACKNOWLEDGMENTS
Preparation of the district’s budget requires a great deal of work by many people, including all of
the District Office administrators, school principals, assistant principals and 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,
Desiree’ Fleming and other Finance Department staff.
21
22
Summary Information
2010-11 PROJECTED REVENUES, EXPENDITURES, AND FUND BALANCE
BY FUND
Projected Fund
Balance
6/30/2010
Fund
General Fund
General Account
Special Education Account
Quality Compensation Account
Pupil Transportation Account
Capital Expenditure Account
2010-11
Revenue
Budget
N/A
N/A
N/A
N/A
N/A
2010-11
Expenditure
Budget
221,686,315
33,299,166
7,177,346
14,873,003
10,000,438
203,090,500
56,039,969
7,370,100
15,938,343
10,153,241
Projected Fund
Balance
6/30/2011
N/A
N/A
N/A
N/A
N/A
Total General Fund
34,768,859
287,036,268
292,592,153
29,212,974
Food Service Fund
2,388,821
11,028,327
11,907,130
1,510,018
439,355
9,422,585
9,299,791
562,149
37,597,035
307,487,180
313,799,074
31,285,141
Community Service Fund
Sub-Total Operating Funds
Building Construction Fund
Alternative Facilities-Levy Account
2004 Facilities Referendum Account
(214,024)
2,332,433
7,322,623
20,000
6,888,520
1,148,715
220,079
1,203,718
Total Building Construction Fund
2,118,409
7,342,623
8,037,235
1,423,797
Debt Service Fund - Regular
Debt Service Fund - OPEB
4,872,862
308,452
17,264,654
1,777,606
18,125,436
1,709,038
4,012,080
377,020
Total Debt Service Funds
5,181,314
19,042,260
19,834,474
4,389,100
7,299,723
26,384,883
27,871,709
5,812,897
24,752
1,000
1,000
24,752
24,752
1,000
1,000
24,752
136,962
146,000
157,739
125,223
136,962
146,000
157,739
125,223
(2,151,291)
32,806,931
1,132,255
450,000
1,116,255
2,990,204
(2,135,291)
30,266,727
Sub-Total Proprietary Fund
30,655,640
1,582,255
4,106,459
28,131,436
Total All Funds
75,714,112
335,601,318
345,935,981
65,379,449
Sub-Total Non-Operating Funds
Expendable Trust - Scholarship Funds
Sub-Total Fiduciary Fund
Agency Fund (LCTS)
Sub-Total Agency Fund
Internal Service Fund
Severance Pay (GASB #16)
OPEB Revocable Trust
* Projected fund balances for June 30, 2010 have been adjusted to reflect all spring budget adjustments approved by the School Board
at its June 14, 2010 meeting.
23
SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND
2008-09 THROUGH 2010-11
Fund
01, 11
Source Category
State Aids & Credits
Federal Aid
Other
Sub-Total
Property Taxes
Federal Aid
Other
Sub-Total
Percent
2010-11
Pct. of
Percent
Total
Change
Prel. Budget
Total
Change
46,707,788
17.77%
45,097,919
20.15%
-3.45%
47,829,491
21.58%
6.06%
165,804,469
63.09%
147,736,137
66.01%
-10.90%
162,512,904
73.31%
10.00%
3,733,920
1.42%
20,347,123
9.09%
444.93%
44,455
0.02%
-99.78%
46,563,821
17.72%
10,641,583
4.75%
-77.15%
11,299,465
5.10%
6.18%
262,809,999
100.00%
223,822,762
100.00%
-14.83%
221,686,315
100.00%
-0.95%
0.00%
-
0.00%
-
0.00%
0.00%
-
0.00%
23,988,054
81.35%
23,968,840
73.47%
-0.08%
24,901,428
74.78%
3.89%
5,411,793
18.35%
8,608,251
26.39%
59.06%
8,317,738
24.98%
-3.37%
87,027
0.30%
45,000
0.14%
-48.29%
80,000
0.24%
77.78%
29,486,874
100.00%
32,622,091
100.00%
10.63%
33,299,166
100.00%
2.08%
Property Taxes
1,903,765
26.42%
2,464,253
34.36%
29.44%
2,538,803
35.37%
3.03%
State Aids & Credits
5,302,962
73.58%
4,706,768
65.64%
-11.24%
4,638,543
64.63%
-1.45%
Federal Aid
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
Other
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
7,206,727
100.00%
7,171,021
100.00%
-0.50%
7,177,346
100.00%
0.09%
0.00%
Pupil Transp. Account
Property Taxes
State Aids & Credits
Federal Aid
Other
Sub-Total
05
Pct. of
Final Budget
Quality Comp. Account
Sub-Total
03
2009-10
Total
Spec. Educ. Account
State Aids & Credits
31
Pct. of
General Account
Property Taxes
21
2008-09
Audited Actual
-
0.00%
-
0.00%
0.00%
-
0.00%
14,714,861
98.76%
14,570,027
99.41%
-0.98%
14,770,060
99.31%
1.37%
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
185,393
1.24%
85,757
0.59%
-53.74%
102,943
0.69%
20.04%
14,900,254
100.00%
14,655,784
100.00%
-1.64%
14,873,003
100.00%
1.48%
Cap. Exp. Account
Property Taxes
6,251,147
58.45%
6,941,462
72.30%
11.04%
7,373,866
73.74%
6.23%
State Aids & Credits
4,375,746
40.91%
2,659,950
27.70%
-39.21%
2,626,572
26.26%
-1.25%
Federal Aid
Other
Sub-Total
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
68,629
0.64%
-
0.00%
-100.00%
-
0.00%
0.00%
10,695,522
100.00%
9,601,412
100.00%
-10.23%
10,000,438
100.00%
4.16%
5.94%
01,11, 21, General Fund
31, 03, 05 Property Taxes
State Aids & Credits
Federal Aid
Other
Total General Fund
54,862,700
16.88%
54,503,634
18.93%
-0.65%
57,742,160
20.12%
214,186,092
65.88%
193,641,722
67.27%
-9.59%
209,449,507
72.97%
8.16%
9,145,713
2.81%
28,955,374
10.06%
216.60%
8,362,193
2.91%
-71.12%
46,904,871
14.43%
10,772,340
3.74%
-77.03%
11,482,408
4.00%
6.59%
325,099,376
100.00%
287,873,070
100.00%
-11.45%
287,036,268
100.00%
-0.29%
24
SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND
2008-09 THROUGH 2010-11
Fund
02
Source Category
Property Taxes
Percent
Total
Change
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
427,004
3.67%
428,454
3.84%
0.34%
426,499
3.87%
-0.46%
24.16%
3,125,059
27.98%
11.03%
3,296,257
29.89%
5.48%
7,613,658
68.18%
-9.46%
7,305,571
66.24%
-4.05%
11,650,491
100.00%
11,167,171
100.00%
-4.15%
11,028,327
100.00%
-1.24%
Community Service
Property Taxes
1,381,530
14.47%
1,592,522
16.92%
15.27%
1,617,036
17.16%
1.54%
State Aids & Credits
2,272,798
23.81%
2,303,425
24.47%
1.35%
2,291,426
24.32%
-0.52%
116,523
1.22%
71,113
0.76%
-38.97%
59,500
0.63%
-16.33%
5,774,045
60.49%
5,446,826
57.86%
-5.67%
5,454,623
57.89%
0.14%
9,544,895
100.00%
9,413,886
100.00%
-1.37%
9,422,585
100.00%
0.09%
Building Construction
Property Taxes
-
0.00%
-
0.00%
0.00%
-
0.00%
N/A
State Aids & Credits
-
0.00%
-
0.00%
0.00%
-
0.00%
N/A
6,224,813
100.00%
4,882,224
100.00%
-21.57%
7,342,623
100.00%
50.40%
6,224,813
100.00%
4,882,224
100.00%
-21.57%
7,342,623
100.00%
50.40%
17,695,286
94.32%
14,827,836
93.89%
-16.20%
16,626,159
96.30%
12.13%
691,146
3.68%
814,608
5.16%
17.86%
603,495
3.50%
-25.92%
Total Building Construction
Debt Service - Regular
Property Taxes
State Aids & Credits
Federal Aid
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
374,236
1.99%
150,000
0.95%
-59.92%
35,000
0.20%
-76.67%
18,760,668
100.00%
15,792,444
100.00%
-15.82%
17,264,654
100.00%
9.32%
959
100.00%
1,000
100.00%
4.25%
1,000
100.00%
0.00%
233,959
100.00%
91,299
100.00%
-60.98%
146,000
100.00%
59.91%
40,535,250
100.00%
1,682,255
100.00%
-95.85%
1,582,255
100.00%
-5.94%
Property Taxes
-
0.00%
2,044,224
99.80%
100.00%
1,696,633
95.44%
-17.00%
State Aids & Credits
-
0.00%
-
0.00%
0.00%
77,223
4.34%
100.00%
328,709
100.00%
4,000
0.20%
-98.78%
3,750
0.21%
-6.25%
328,709
100.00%
2,048,224
100.00%
523.11%
1,777,606
100.00%
-13.21%
6.46%
Other
Total Debt Service - Regular
Trust - Scholarship
Other
Agency Funds
Other
Internal Service
Other
47
Pct. of
Prel. Budget
72.18%
Other
20, 22
2010-11
Change
2,814,531
Total Community Service
09 & 39
Percent
Total
8,408,956
Other
08
Pct. of
Final Budget
Federal Aid
Federal Aid
07
2009-10
Total
Other
Total Food Service
15, 56
Pct. of
Food Service
State Aids & Credits
04
2008-09
Audited
Debt Service - OPEB
Other
Total Debt Service -OPEB
Grand Total, All Funds
Property Taxes
73,939,516
17.93%
72,968,216
21.92%
-1.31%
77,681,988
23.15%
217,577,040
52.76%
197,188,209
59.24%
-9.37%
212,848,150
63.42%
7.94%
12,076,767
2.93%
32,151,546
9.66%
166.23%
11,717,950
3.49%
-63.55%
Other
108,785,797
26.38%
30,552,303
9.18%
-71.92%
33,353,230
9.94%
9.17%
Total
412,379,121
100.00%
332,860,274
100.00%
-19.28%
335,601,318
100.00%
0.82%
State Aids & Credits
Federal Aid
25
26
Revenues by Source Category
2010-11 Budget
General Fund
100%
Property Taxes
90%
State Aids & Credits
80%
Federal Aid
70%
Other
60%
50%
40%
30%
20%
10%
0%
General
Spec. Ed.
Q Comp
Pupil Transp.
Cap. Exp.
All Funds
Property Taxes
State Aids & Credits
Federal Aid
Other
Federal Aid
3.49%
Other
9.94%
Property Taxes
23.15%
State Aids & Credits
63.42%
27
SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND
2008-09 THROUGH 2010-11
Fund
01, 11
Object Category
General Account
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Expenditures
Other Expenditures
Sub-Total
21
Spec. Educ. Account
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Expenditures
Other Expenditures
Sub-Total
31
Quality Comp. Account
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Expenditures
Other Expenditures
Sub-Total
03
Pupil Transp. Account
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Expenditures
Other Expenditures
Sub-Total
05
Cap. Exp. Account
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Expenditures
Other Expenditures
Sub-Total
01, 11, 21, General Fund
31, 03, 05 Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Expenditures
Other Expenditures
Total General Fund
2008-09
Audited Actual
Pct. of
Total
2009-10
Final Budget
Pct. of
Total
Percent
Change
2010-11
Prel. Budget
Pct. of
Total
Percent
Change
135,958,046
72,303,961
14,425,955
5,707,140
2,907,011
6,944,122
57.07%
30.35%
6.06%
2.40%
1.22%
2.91%
139,878,611
39,654,936
14,800,036
6,263,247
2,861,437
5,466,594
66.95%
18.98%
7.08%
3.00%
1.37%
2.62%
2.88%
-45.16%
2.59%
9.74%
-1.57%
-21.28%
132,802,059
41,402,968
13,913,959
4,920,630
2,294,395
7,756,489
65.39%
20.39%
6.85%
2.42%
1.13%
3.82%
-5.06%
4.41%
-5.99%
-21.44%
-19.82%
41.89%
238,246,235
100.00%
208,924,861
100.00%
-12.31%
203,090,500
100.00%
-2.79%
37,858,679
11,474,959
1,201,176
559,714
329,620
62,775
73.53%
22.29%
2.33%
1.09%
0.64%
0.12%
39,220,805
12,393,719
1,231,879
836,659
403,358
44,050
72.46%
22.90%
2.28%
1.55%
0.75%
0.08%
3.60%
8.01%
2.56%
49.48%
22.37%
-29.83%
40,219,421
13,146,768
1,318,462
870,015
390,632
94,671
71.77%
23.46%
2.35%
1.55%
0.70%
0.17%
2.55%
6.08%
7.03%
3.99%
-3.16%
114.92%
51,486,923
100.00%
54,130,470
100.00%
5.13%
56,039,969
100.00%
3.53%
6,349,797
1,119,227
80,303
31,622
10,364
78
83.64%
14.74%
1.06%
0.42%
0.14%
0.00%
6,164,122
1,150,269
47,508
4,863
500
-
83.67%
15.61%
0.64%
0.07%
0.01%
0.00%
-2.92%
2.77%
-40.84%
-84.62%
-95.18%
-100.00%
6,118,634
1,196,888
47,915
4,863
1,500
300
83.02%
16.24%
0.65%
0.07%
0.02%
0.00%
-0.74%
4.05%
0.86%
0.00%
200.00%
100.00%
7,591,391
100.00%
7,367,262
100.00%
-2.95%
7,370,100
100.00%
0.04%
6,455,379
2,486,592
2,608,913
1,917,771
1,694,025
12,065
42.54%
16.39%
17.19%
12.64%
11.16%
0.08%
6,572,499
2,906,517
2,861,848
1,770,900
1,568,500
17,700
41.87%
18.52%
18.23%
11.28%
9.99%
0.11%
1.81%
16.89%
9.70%
-7.66%
-7.41%
46.70%
6,653,100
3,127,018
2,643,325
1,634,900
1,865,000
15,000
41.74%
19.62%
16.58%
10.26%
11.70%
0.09%
1.23%
7.59%
-7.64%
-7.68%
18.90%
-15.25%
15,174,745
100.00%
15,697,964
100.00%
3.45%
15,938,343
100.00%
1.53%
1,406,195
461,989
4,738,360
2,842,046
3,546,016
777,231
10.21%
3.35%
34.41%
20.64%
25.75%
5.64%
1,394,217
441,042
4,684,266
766,029
3,455,700
910,956
11.97%
3.79%
40.20%
6.57%
29.66%
7.82%
-0.85%
-4.53%
-1.14%
-73.05%
-2.55%
17.21%
1,195,757
461,880
3,850,836
1,386,448
2,379,180
879,140
11.78%
4.55%
37.93%
13.66%
23.43%
8.66%
-14.23%
4.72%
-17.79%
80.99%
-31.15%
-3.49%
13,771,838
100.00%
11,652,210
100.00%
-15.39%
10,153,241
100.00%
-12.86%
188,028,095
87,846,728
23,054,708
11,058,293
8,487,035
7,796,272
57.63%
26.92%
7.07%
3.39%
2.60%
2.39%
193,230,254
56,546,483
23,625,537
9,641,698
8,289,495
6,439,300
64.89%
18.99%
7.93%
3.24%
2.78%
2.16%
2.77%
-35.63%
2.48%
-12.81%
-2.33%
-17.41%
186,988,971
59,335,522
21,774,497
8,816,856
6,930,707
8,745,600
63.91%
20.28%
7.44%
3.01%
2.37%
2.99%
-3.23%
4.93%
-7.83%
-8.55%
-16.39%
35.82%
326,271,131
100.00%
297,772,767
100.00%
-8.73%
292,592,153
100.00%
-1.74%
28
SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND
2008-09 THROUGH 2010-11
Fund
02
Object Category
2008-09
Audited Actual
Food Service
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Expenditures
Other Expenditures
Pct. of
Total
2009-10
Final Budget
Pct. of
Total
Percent
Change
2010-11
Prel. Budget
Pct. of
Total
Percent
Change
3,777,675
1,629,901
305,801
5,515,502
85,214
16,636
33.34%
14.38%
2.70%
48.68%
0.75%
0.15%
3,807,023
884,807
376,007
5,917,833
35,000
11,500
34.51%
8.02%
3.41%
53.64%
0.32%
0.10%
0.78%
-45.71%
22.96%
7.29%
-58.93%
-30.87%
3,868,300
910,820
361,785
5,836,725
918,000
11,500
11,330,729
100.00%
11,032,170
100.00%
-2.63%
11,907,130
100.00%
7.93%
Community Service
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Expenditures
Other Expenditures
4,531,694
1,973,233
2,795,200
397,860
90,322
11,103
46.24%
20.14%
28.52%
4.06%
0.92%
0.11%
4,782,777
1,301,880
3,338,942
434,905
45,010
3,692
48.28%
13.14%
33.70%
4.39%
0.45%
0.04%
5.54%
-34.02%
19.45%
9.31%
-50.17%
-66.75%
4,620,274
1,330,604
2,935,546
379,863
29,700
3,804
49.68%
14.31%
31.57%
4.08%
0.32%
0.04%
-3.40%
2.21%
-12.08%
-12.66%
-34.01%
3.03%
Total Community Service
9,799,411
100.00%
9,907,206
100.00%
1.10%
9,299,791
100.00%
-6.13%
Building Construction
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Expenditures
Other Expenditures
74,498
28,831
433,482
37,961
7,051,485
43,278
0.97%
0.38%
5.65%
0.49%
91.94%
0.56%
77,105
27,295
398,538
1,305
7,195,101
-
1.00%
0.35%
5.18%
0.02%
93.45%
0.00%
3.50%
-5.33%
-8.06%
-96.56%
2.04%
0.00%
78,647
29,815
482,331
91,398
7,261,937
93,107
Total Building Construction
7,669,535
100.00%
7,699,344
100.00%
0.39%
8,037,235
100.00%
4.39%
22,633,832
100.00%
18,296,215
100.00%
-19.16%
18,125,436
100.00%
-0.93%
1,500
100.00%
1,000
100.00%
-33.33%
1,000
100.00%
0.00%
15,844
1,605
15,119
358
32,926
48.12%
4.87%
45.92%
1.09%
100.00%
13,148
2,081
140,100
155,329
8.46%
1.34%
90.20%
0.00%
100.00%
-17.01%
29.68%
826.62%
-100.00%
371.76%
13,148
4,291
140,100
200
157,739
8.34%
2.72%
88.82%
0.13%
100.00%
0.00%
106.20%
0.00%
100.00%
1.55%
5,433,940
5,433,940
100.00%
0.00%
100.00%
1,116,255
1,116,255
100.00%
0.00%
100.00%
-79.46%
0.00%
-79.46%
1,116,255
2,990,204
4,106,459
27.18%
72.82%
100.00%
0.00%
100.00%
267.88%
Debt Service - OPEB
Other
-
0.00%
2,068,481
100.00%
100.00%
1,709,038
100.00%
-17.38%
Grand Total, All Funds
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Expenditures
Other Expenditures
196,427,806
96,914,237
26,604,310
17,009,974
15,714,056
30,502,621
51.26%
25.29%
6.94%
4.44%
4.10%
7.96%
201,910,307
59,878,801
27,879,124
15,995,741
15,564,606
26,820,188
58.01%
17.20%
8.01%
4.60%
4.47%
7.71%
2.79%
-38.21%
4.79%
-5.96%
-0.95%
-12.07%
195,569,340
62,727,307
25,694,259
15,125,042
15,140,344
31,679,689
56.53%
18.13%
7.43%
4.37%
4.38%
9.16%
-3.14%
4.76%
-7.84%
-5.44%
-2.73%
18.12%
383,173,004
100.00%
348,048,767
100.00%
-9.17%
345,935,981
100.00%
-0.61%
Total Food Service
04
15, 56
07
08
09 & 39
20, 22
47
Debt Service - Regular
Other
Expendable Trust - Scholarship
Other
Agency Funds
Salaries
Benefits
Purchased Services
Supplies & Materials
Total Agency Funds
Internal Service
Benefits
Perm. Transf. from Other Funds
Total Internal Service
Total
29
32.49%
1.61%
7.65%
2.94%
3.04%
-3.78%
49.02%
-1.37%
7.71% 2522.86%
0.10%
0.00%
0.98%
2.00%
0.37%
9.23%
6.00%
21.03%
1.14% 6903.68%
90.35%
0.93%
1.16%
0.00%
Expenditures by Object Category
2010-11 Budget
General Fund
Salaries
90%
Benefits
80%
Purchased Services
Supplies & Materials
70%
Capital Expenditures
Other Expenditures
60%
50%
40%
30%
20%
10%
0%
General
Spec. Ed.
Q Comp
Pupil Transp.
Cap. Exp.
All Funds
Salaries
Benefits
Purchased Services
Supplies & Materials
Supplies & Materials
4.37%
Purchased Services
7.43%
Capital Expenditures
Other Expenditures
Capital Expenditures
4.38%
Other Expenditures
9.16%
Benefits
18.13%
Salaries
56.53%
30
Revenue Budget Schedules
REVENUE BY SOURCE
2008-09
ACTUAL
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
Maintenance Levies
Delinquent Taxes
Reemployment Insurance Levy
Fiscal Disparity
County Apportionment
Property Tax Shift
Tuition from Other Minn. Sch. Dist.
Tuition
Driver Education - Fees
Fees
Cocurr. Athletic Participation Fees
Student Parking Fees
Cocurr. Fine Arts Participation Fees
Admissions
Interest Earnings
Gifts & Bequests
Miscellaneous Local Revenues
Endowment Fund Apportionment
General Education Aid
General Aid - Extended Day/Year
Shared Time Aid
Abatement Aid
Mkt Value Homestead & Agric Credit
Other State Credits
State Aids & Grants
Transition Disabled Aid
Revenue from Other State Agencies
Misc. State Revenue - MN Dept of Educ.
Federal Aids
Misc Fed Rev via MDE
Federal Direct Aid
Resale - Nontaxable
Resale - Taxable
Sale of Materials
Sale of Equipment
Insurance Recovery
Judgments for School District
Sales of Bonds
Perm. Transfers from Other Funds
40,144,140
626,123
15,831
5,499,310
422,384
15,427
589
513,287
557,241
663,825
299,197
104,670
627,894
1,092,257
784,261
5,100,583
924,091
158,311,294
2,062,766
58,566
16,574
678,836
8,853
2,888,560
521,539
68,598
264,790
1,973,641
2,000
33,725
176,166
352,559
8,302
3,387
204,254
85,655
35,974,267
-
38,180,189
226,154
15,831
6,325,745
350,000
22,000
504,000
300,325
656,000
294,000
99,700
620,100
800,000
302,518
3,636,902
780,000
140,796,003
2,016,802
70,000
30,158
715,278
5,000
2,835,466
479,430
8,000
17,870,229
42,571
95,265
225,493
5,000
5,000
150,000
125,280
2,800,000
40,401,635
225,358
200,000
6,652,498
350,000
22,000
559,000
338,395
992,000
466,000
144,900
741,040
200,000
503,511
3,770,802
780,000
155,581,243
2,016,802
70,000
16,000
698,711
5,000
2,827,882
509,266
8,000
-
Total
261,085,444
221,388,439
221,686,315
1,724,554
65,191
2,369,132
-
1,724,554
2,434,323
-
SRC DESCRIPTION
GENERAL FUND/General Account
001
003
005
009
010
020
021
040
041
050
051
052
053
060
092
096
099
201
211
212
213
227
234
258
300
363
369
370
400
499
500
620
621
622
624
625
628
631
649
44,455
98,430
237,629
5,000
5,000
150,000
75,554
2,990,204
GENERAL FUND/Magnet Program
099 Misc. Rev from Local Sources
599 Misc. Federal Direct Aid
Total
31
REVENUE BY SOURCE
2008-09
ACTUAL
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
Medical Assistance Claims
Gifts & Bequests
Miscellaneous Local Revenues
Gen. Educ./Compensatory Education Aid
State Aid for Special Education
Special Education Excess Costs Aid
Special Education Tuition Adjustments
Federal Aids
Resale - Nontaxable
64,259
772
19,299
61,028
19,043,254
4,871,953
11,819
5,411,793
2,697
45,000
54,247
18,901,127
5,013,466
8,608,251
-
80,000
51,328
20,077,834
4,772,266
8,317,738
-
Total
29,486,874
32,622,091
33,299,166
Maintenance Levies
State Aid - Non-Public Transportation
1,903,765
5,302,962
2,464,253
4,706,768
2,538,803
4,638,543
Total
7,206,727
7,171,021
7,177,346
74,430
1,350
18
7,921,115
335,013
6,248,948
209,784
103,000
6,595
70,000
240
443
7,854,221
311,477
6,202,172
202,157
15,074
82,500
443
7,782,301
311,477
6,469,545
206,737
20,000
14,900,254
14,655,784
14,873,003
6,251,147
2,461
66,168
4,375,746
-
6,941,462
2,659,950
-
7,373,866
2,626,572
-
10,695,522
9,601,412
10,000,438
SRC DESCRIPTION
GENERAL FUND/Special Education Account
071
096
099
211
360
361
365
400
620
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 - Special Education Transp.
Bus Depreciation Aid
Sale of Equipment
Insurance Recovery
Total
GENERAL FUND/Capital Expenditure Account
001
096
099
211
624
Maintenance Levies
Gifts & Bequests
Miscellaneous Local Revenues
Gen Educ Aid for Capital Expenditures
Sale of Equipment
Total
32
REVENUE BY SOURCE
2008-09
ACTUAL
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
47,616
427,004
632,868
1,406,719
208,101
237,217
2,322
327,305
7,265,960
181,219
179,235
734,927
-
35,000
428,454
579,045
1,558,294
140,000
450,000
2,305
366,792
28,623
7,222,158
171,500
185,000
-
29,750
426,499
490,760
1,812,499
140,000
455,000
2,305
367,070
28,623
6,974,321
171,500
130,000
-
11,650,491
11,167,171
11,028,327
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Tuition from Other Minn. Sch. Dist.
Tuition
Fees
Admission
Admission - Taxable
Interest Earnings
Facility Rental
Facility Labor
Gifts & Bequests
Miscellaneous Local Revenues
Abatement Aid
Mkt Value Homestead & Agric Credit
Other State Credits
State Aids & Grants
Non Public School Aid
Federal Aids
Resale - Nontaxable
Resale
Sale of Bonds
Permanent Transfers from Other Funds
1,208,896
18,216
154,418
31,853
3,823,306
156,742
13,457
4,654
40,905
473,319
61,150
15,979
153,372
538
53,057
692
1,967,986
250,524
116,523
1,416
872,089
125,803
1,396,304
6,811
189,407
33,639
4,220,200
176,581
13,118
5,315
40,000
487,043
48,148
8,000
213,152
708
65,753
700
1,902,260
334,004
71,113
1,630
2,000
198,000
1,431,063
6,520
179,453
34,280
4,437,332
152,300
9,180
3,780
10,000
496,516
41,058
8,300
159,142
500
63,031
700
1,863,083
364,112
59,500
1,735
2,000
99,000
Total
9,544,895
9,413,886
9,422,585
SRC DESCRIPTION
FOOD SERVICE FUND
092
300
471
472
473
474
475
476
479
601
606
608
624
631
Interest Earnings
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 Pupils
Food Service Sales to Adults
Special Function Food Sales
Sale of Equipment
Sale of Bonds
Total
COMMUNITY SERVICE FUND
001
003
009
021
040
050
060
061
092
093
094
096
099
227
234
258
300
301
400
620
621
631
649
33
REVENUE BY SOURCE
2008-09
ACTUAL
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
Miscellaneous Local Revenues
Permanent Transfers from Other Funds
330
6,176,945
4,847,224
7,322,623
Total
6,177,275
4,847,224
7,322,623
Interest Earnings
Miscellaneous Local Revenues
47,538
-
35,000
-
20,000
-
Total
47,538
35,000
20,000
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Interest Earnings
Mkt Value Homestead & Agric Credit
Other State Credits
15,482,157
229,495
1,983,634
374,236
682,248
8,898
12,975,900
64,280
1,787,656
150,000
806,108
8,500
14,721,203
66,782
1,838,174
35,000
594,995
8,500
Total
18,760,668
15,792,444
17,264,654
Interest Earnings
Gifts & Bequests
959
-
1,000
-
1,000
-
Total
959
1,000
1,000
Miscellaneous Local Revenues
1,946,572
-
-
Total
1,946,572
-
-
Tuition
Fees
18,233
-
-
-
Total
18,233
-
-
SRC DESCRIPTION
ALTERNATIVE FACILITIES-LEVY ACCOUNT FUND 15
099
649
2004 FACILITIES REFERENDUM FUND 56
092
099
DEBT SERVICE FUND 07 - REGULAR
001
003
009
092
234
258
EXPENDABLE TRUST FUND 08
Scholarship Funds
092
096
TRUST FUND 18
Employees Flexible Spending Plan
099
AGENCY FUND 09
District Graduate Credits
040
050
34
REVENUE BY SOURCE
2008-09
ACTUAL
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
Interest Earnings
Miscellaneous Local Revenues
Permanent Transfers from Other Funds
188,652
635,561
-
74,000
1,116,255
-
16,000
1,116,255
-
Total
824,213
1,190,255
1,132,255
Interest Earnings
Miscellaneous Local Revenues
Contribution to OPEB Revocable Trust
689,928
39,021,109
492,000
-
450,000
-
Total
39,711,037
492,000
450,000
Miscellaneous Local Revenues
215,727
91,299
146,000
Total
215,727
91,299
146,000
Maintenance Levies
Fiscal Disparity
Interest Earnings
Mkt Value Homestead & Agric Credit
Other State Credits
Permanent Transfers from Other Funds
227
328,483
2,044,224
4,000
-
1,506,593
190,040
3,750
77,023
200
-
Total
328,709
2,048,224
1,777,606
SRC DESCRIPTION
INTERNAL SERVICE FUND 20
Severance Pay (GASB #16)
092
099
099
INTERNAL SERVICE FUND 22
OPEB Revocable Trust
092
099
614
AGENCY FUND 39 - LCTS
Local Collaborative Time Study
099
DEBT SERVICE FUND 47 - OPEB BONDS
001
009
092
234
258
649
35
36
Expenditure Budget Schedules
EXPENDITURE BY OBJECT
2008-09
ACTUAL
OBJ DESCRIPTION
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
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
190
191
195
210
214
218
220
225
230
250
251
252
Administrators Salary
School Board Salary
Supervisor Salary
Principal Salary
Assistant Administrator
Dean
Kindergarten Teachers Salary
Cultural Liaison
Vocational Teachers Salary
Teachers Salary
Instructional Clerk Salary
Licensed instruct. Support (Social Workers FY2009)
Non Licensed-Instructional Support
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 Drivers 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
Sabbatical Leave
Sick Leave and Severance Pay
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 Health Arrangements
OPEB - Up to or Equal to ARC
2,110,093
43,786
643,448
5,271,364
1,094,227
4,385,248
2,655,822
85,259,358
3,647,300
720,770
18,934
2,245,886
1,190,978
51,719
19,442
2,170,522
2,123,122
635,173
2,059,805
260,960
166,330
1,114,157
5,722
420,921
4,999,012
55,372
5,396,685
57,764
(543,566)
86,589
3,800,320
2,025,536
161,019
183,808
20,023
571,756
(449,033)
9,798,137
1,324,178
6,180,992
1,207,987
14,479,368
93,093
954,643
32,517
4,496,315
37
2,036,751
43,786
668,773
5,572,626
940,838
4,589,112
357,394
2,133,803
88,137,797
3,503,457
211,346
30,594
2,601,712
1,218,257
53,860
4,500
2,227,767
2,177,703
627,506
566,276
2,089,645
265,666
164,618
699,522
6,500
354,488
5,056,693
115,769
5,532,368
65,150
(543,566)
88,006
3,528,127
2,215,180
231,450
177,030
78,530
1,116,255
(462,697)
10,523,105
1,454,121
6,402,514
1,437,092
17,461,775
73,449
993,050
-
2,099,627
43,786
667,123
5,779,790
710,555
244,803
4,160,265
279,390
2,301,763
85,301,025
3,265,193
149,332
1,948,601
1,257,243
53,860
4,500
2,052,115
1,967,284
583,282
2,132,763
266,178
202,163
808,225
8,800
210,972
4,924,368
80,277
5,460,912
47,396
(543,566)
92,935
3,391,980
1,711,395
112,159
186,500
42,486
1,116,255
(462,697)
10,086,480
1,404,157
6,148,409
1,403,091
19,919,576
68,907
1,078,281
-
EXPENDITURE BY OBJECT
2008-09
ACTUAL
OBJ DESCRIPTION
270
271
280
290
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
371
390
393
394
395
398
401
402
403
Workers' Compensation - Premiums
Workers' Compensation - Claims
Unemployment Compensation
OPEB - In excess of ARC
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 Processing
Communication Services - Telephone
Postage
Electricity
Heating Fuel
Rubbish Removal
Water & Sewage
Liability Insurance
Property Insurance
Vehicle Insurance
Contract Repairs
Contract Repair - Electrical
Contract Repair - EMS
Contract Repair - Grounds
Contract Repair - Mechanical
Contract Repair - Paint
Contract Repair - Structure
Contract Repair - Vehicles
Transp Contract w/Public/Private Carriers
Transportation Chargeback
Travel, Conventions and Conferences
Out of State Travel
Entry Fees/Student Travel
Rental and Leases
Film & Audio Visual Rental
Payments for Educ to MN Sch Dist
Special Education Contract Services-Pupil
Field Trips - Admission
Inter Dept. Admin. Service Chargeback
Inter Dept. Misc. Service Chargeback
General Supplies
Software
Resale Supplies
383,949
217,034
111,498
32,836,404
(162,855)
17,898
8,665
58,250
69,510
3,858
2,303,075
19,216
262,843
280,492
216
50,000
54,370
213,255
235,306
2,561,261
1,786,664
185,386
324,767
130,535
319,839
12,920
687,578
32,804
14,588
73,224
10,805
245
30,780
348
1,008,610
604,755
21,092
188,403
194,311
948,734
34,690
1,171,233
(161,508)
(333,853)
1,497,610
145,229
431,698
38
2009-10
FINAL BUDGET
653,756
170,000
193,965
(177,595)
58,000
33,284
58,250
114,933
2,537
2,337,294
149,293
172,719
318,139
5,306
164,667
95,318
317,609
203,418
2,688,653
1,901,689
235,313
338,921
294,000
487,771
13,139
660,641
31,941
16,127
65,461
23,978
1,061
2,122
39,132
3,800
1,018,178
581,519
11,125
184,571
163,992
200
901,000
45,640
507,522
(173,007)
(459,835)
1,606,666
282,376
255,616
2010-11
PREL. BUDGET
788,740
5,000
375,000
193,965
(179,495)
58,000
14,323
58,250
93,235
2,537
2,209,967
150,543
300,000
285,958
1,000
460,600
293,257
203,381
2,570,020
1,780,936
237,164
351,066
294,000
487,771
13,139
502,793
32,701
16,127
65,461
13,000
1,955
48,632
1,675
884,448
415,447
167,546
157,372
971,873
45,640
463,242
(173,007)
(459,835)
1,289,686
146,271
271,919
EXPENDITURE BY OBJECT
2008-09
ACTUAL
OBJ DESCRIPTION
404
405
409
410
411
412
413
414
416
417
418
419
421
430
433
440
441
442
460
461
470
490
492
499
510
520
530
555
556
580
581
820
821
895
898
899
910
Subscription & Professional Books
Fundraiser Materials & Supplies
Supplies - Repairs
Supplies - Audio Visual Equip.
Supplies - Buildings
Supplies - Custodial Cleaning
Supplies - Mechanical
Supplies - Oper. Grounds
Supplies - Lighting
Supplies - Mechanical
Supplies - Pool
Supplies - Oper. 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
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Technology Equipment
Major Software Purchase
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Dues and Memberships
Software License Fees
Indirect Cost Chargeback
Scholarships
Misc
Perm. Transfers to Other Funds
92,602
89,829
50,438
3,213
190,957
345,386
33,438
80,001
39,413
169,650
38,488
34,473
2,314
1,586,504
53,599
25,003
71,696
56,788
124,788
255,671
105,396
16,053
25,261
611
25,345
117,940
126,294
1,885,930
1,902
395,687
76,999
186,524
66,201
72,050
2,163
6,617,185
Total
2009-10
FINAL BUDGET
116,043
49,476
86,113
4,243
180,403
381,650
21,225
68,979
55,902
144,647
52,296
33,905
3,500
1,871,797
61,080
38,356
108,539
33,336
160,207
278,283
103,582
14,850
18,150
26,014
6,333
152,150
1,873,798
441,637
77,548
195,587
117,363
(1,580)
110,000
5,045,224
2010-11
PREL. BUDGET
85,107
45,300
65,946
1,782
199,230
389,269
21,225
80,000
65,166
137,540
52,348
43,905
3,500
1,343,953
52,707
27,335
104,453
33,336
124,941
241,868
73,892
12,260
7,691
82,499
1,656,897
499,144
55,855
168,051
86,815
80,000
7,421,623
235,199,124
205,358,539
201,942,880
988,299
74,303
52,852
27,828
22,439
111,953
93,375
875,415
94,951
60,840
54,438
310,375
108,112
74,484
25,668
5,000
32,869
5,000
11,176
GENERAL FUND/Magnet Program
140
141
143
145
156
170
171
183
210
Teachers Salary
Instructional Clerk Salary
Licensed Instructional Support
Substitute Teachers Salary
Social Worker
Other Classified Salary
Secretarial/Clerical Salary
Stipend
FICA/Medicare
39
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
214
218
220
225
230
250
270
280
303
305
308
329
365
366
394
401
430
492
520
530
555
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Workers' Compensation - Premiums
Reemployment Compensation
Contracted Print
Contracted Services
Printing Chargeback
Postage
Transportation Chargeback
Travel, Conventions and Conferences
Field Trips - Admission
Gen Supplies
Instructional Supplies
Food-Meetings
Bldg Acquisitions/Improvements
Equipment - Purchased or Leased
Technology Equipment
Total
2008-09
ACTUAL
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
6,485
60,885
12,575
139,677
684
6,901
2,784
9,438
9,040
191,181
1,666
499
761,303
54,998
2,058
138,249
724
15,770
12,183
248,962
6,533
72,756
16,662
192,837
697
6,131
7,976
401,727
5,000
5,000
743,961
86,927
762
231,265
108,206
175,751
1,797
6,262
2,411
29,993
90
250
878
6,175
5,000
6,000
932,567
2,000
-
3,047,111
3,566,322
1,147,620
141,947
567,749
20,349,172
1,115,491
8,541,030
289,481
153,134
20,102
436,334
176,009
189,261
1,691,760
2,005,891
337,808
73,017
116,617
312,952
1,127,102
508
146,319
144,444
579,067
1,021,850
16,453,150
246,981
166,061
8,658,552
260,000
432,962
27,690
352,600
215,160
221,412
1,939,416
1,877,270
179,200
75,208
159,531
4,622,971
25,406
120,219
15,656
1,145,590
195,660
147,333
590,631
1,067,271
16,959,293
260,058
164,926
8,851,621
262,000
451,618
20,669
354,100
202,724
207,948
1,925,154
2,086,070
43,553
74,484
169,599
4,834,910
25,161
122,623
24,247
1,059,186
1,000
224,534
GENERAL FUND/Special Education Account
110
112
133
136
138
140
141
142
143
144
145
146
148
149
151
153
154
156
157
158
165
170
171
172
183
Administrators Salary
Supervisor Salary
DAPE Specialist
Special Education Teachers Salary
Interpreter for Deaf
Teachers Salary
Instructional Clerk Salary
Substitute - Non-licensed Classroom Support
Licensed Instructional Support Personnel
Classroom Support-Non Licensed
Substitute Teachers Salary
Nurses Salary
Private Duty Nurse Salary
Occupational Therapist Salary
Psychologist Salary
Due Process - IEP Facilitator
Instructional Trainer
Social Worker
Speech/Language Pathologist
Physical Therapist
Non Supervisory Special Staff
Other Classified Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Stipend
40
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
185
184
186
191
199
210
214
218
220
225
230
250
270
271
280
290
291
303
305
308
313
314
320
329
350
362
364
365
366
368
369
370
373
390
393
394
401
402
403
404
409
430
433
441
490
492
520
530
533
555
557
Additional Assignment
Non-Licensed Timesheets
Personal Days/Longevity Pay
Sick Leave and Severance Pay
Salary Adjustments
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Workers' Compensation - Premium
Workers' Compensation - Claims
Unemployment Compensation Insurance
OPEB in excess of ARC
OPEB (Pay as you go)
Contracted Printing
Contracted Services
Printing Chargeback
Fed Sub Award under $25K
Fed Sub Award over $25K
Communication Services - Telephone
Postage
Contract Repairs
Interpret Deaf under $25K
Foreign Interpret under $25K
Transportation Chargeback
Travel, Conventions and Conferences
Out of State Travel
Entry Fees/Student Travel
Rental and Leases
Certified Para/Personal Care Services under $25K
Payments for Educ to MN Sch Dist
Spec Educ Contracted Services-Pupils
Field Trips - Admission
General Supplies
Software
Resales
Subscription & Professional Books
Supplies - Repairs
Instructional Supplies
Individualized Instructional Supplies
Fuel - Vehicles
Food - Instructional
Food & Beverages for Meetings
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Other Equip Spec Ed Direct Instruction
Technology Equipment
Tech Equip Spec Ed Direct Instruction
41
2008-09
ACTUAL
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
51,185
15,810
2,726,614
695,012
1,486,914
329,953
5,561,438
28,465
212,560
85,083
208,197
46,839
93,882
243,646
4,081
5,262
15,508
20,691
43,187
164,787
6,275
5,732
6,264
681,857
3,887
95,059
4,155
395
13,021
888
6,499
439,663
35
4,278
170,753
154,589
-
3,000
81,749
3,000,274
787,933
1,525,381
351,465
6,232,289
28,731
236,256
231,390
1,000
164,369
4,455
120,500
25,000
5,141
16,804
50,595
4,300
26,500
50,313
221,250
9,650
3,300
11,866
19,836
402,500
90,000
4,500
105,191
9,530
21,125
900
699,413
500
50,000
70,000
78,200
106,858
98,300
88,708
3,076,668
814,132
1,570,222
358,222
6,700,845
27,803
334,429
264,447
1,000
152,231
2,200
160,506
27,000
5,141
17,139
54,250
4,700
23,500
51,013
231,411
5,300
11,659
19,836
402,500
144,576
4,500
93,514
9,530
21,100
19,141
726,230
500
50,000
62,616
82,000
96,116
99,900
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
820 Dues and Memberships
821 Software License Fees
898 Scholarships
Total
2008-09
ACTUAL
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
12,203
2,752
47,820
18,600
25,450
-
18,600
25,500
50,571
51,486,923
54,130,470
56,039,969
GENERAL FUND/Quality Compensation
110
112
134
136
139
140
143
145
146
149
150
151
152
153
154
165
170
183
210
218
220
225
230
250
270
271
305
308
366
370
401
402
404
430
492
530
555
820
Administrators Salary
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
Non-Supervisory Special Staff
Other Classified
Stipend
FICA/Medicare
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Worker's Compensation - Premiums
Worker's Compensation - Claims
Contracted Services
Printing Chargeback
Travel, Conventions and Conferences
Rental
General Supplies
Software
Subscription & Professional Books
Instructional Supplies
Food & Beverages for Meetings
Equipment
Technology Equipment
Dues & Memberships
1,212
136,815
655,163
82,356
2,647,730
2,362,343
49,655
55,716
60,352
63,339
59,123
57,697
9,957
21,823
600
(50)
85,966
463,256
348,139
22,861
246,927
1,058
22,684
14,302
31,020
2,619
45,364
1,300
6,374
50
23,211
1,964
23
10,364
78
3,955,631
2,143,991
8,900
55,600
466,973
335,730
21,758
267,078
1,036
21,680
36,014
23,315
1,793
19,900
2,500
3,300
1,563
500
-
3,992,562
2,069,372
8,900
47,800
468,077
336,524
21,946
306,969
1,000
21,995
40,377
23,315
2,000
20,100
2,500
3,300
1,563
1,500
300
Total
7,591,391
7,367,262
7,370,100
42
EXPENDITURE BY OBJECT
2008-09
ACTUAL
OBJ DESCRIPTION
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
GENERAL FUND/Pupil Transportation Account
110
112
161
162
165
167
168
169
170
171
178
180
191
195
210
214
218
220
225
230
250
270
271
280
295
299
301
303
304
305
308
320
329
330
331
332
333
340
342
350
354
358
360
361
365
366
370
395
401
Administrators Salary
Supervisor Salary
School Patrol Advisors
Parking Lot Supervisor
Non Supervisory Special Staff
Bus Driver Salary
Bus Chaperone Salary
Mechanics Salary
Other Classified Salary
Secretarial/Clerical Salary
Longevity
Overtime
Sick Leave and Severance Pay
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
Workers' Compensation - Premium
Workers' Compensation - Claims
Unemployment Compensation
Benefits Chargeback
Inter Dept. Emp. Benefits Chargeback
Advertising Expense
Contracted Printing
Laundry/Dry Cleaning
Contracted Services
Printing Chargeback
Communication Services - Telephone
Postage
Electricity
Heating Fuel
Rubbish Removal
Water & Sewage
Liability Insurance
Vehicle Insurance
Contract Repairs
Contract Repair - Insurance
Contract Repair - Vehicles
Transp Contract w/Public/Private Carriers
Transportation Non Public-Parent Reimbursement
Transportation Chargeback-Charters
Travel, Conventions and Conferences
Rental and Leases
Inter Dept. Admin. Service Chargeback
General Supplies
86,952
75,565
51,299
465,250
4,242,827
783,573
456,378
118,814
129,021
8,871
36,829
461,862
404,497
4,285
14,275
1,323,190
8,223
21,401
99,669
135,872
495
12,824
1,979
5,269
20,483
2,498
805
7,274
39,072
33,140
4,145
3,340
57,369
37,506
10,067
544
48,427
3,947,253
137,853
(1,839,154)
12,224
83,709
(4,889)
26,273
43
88,893
78,209
66,000
454,472
4,354,013
790,000
442,998
114,250
131,364
250
4,000
48,050
570,973
503,262
3,600
14,986
1,481,973
11,531
32,994
124,038
145,000
18,160
2,000
6,000
5,000
27,800
6,400
1,700
9,000
42,000
40,000
5,000
3,500
125,000
60,000
20,825
4,000
57,000
4,110,000
140,000
(1,900,000)
12,500
91,123
(7,000)
25,500
90,671
79,773
66,000
449,833
4,387,100
827,000
452,166
116,568
134,739
250
4,000
5,000
40,000
506,802
458,814
4,620
14,663
1,704,303
11,540
36,031
217,085
155,000
18,160
2,000
6,000
5,000
26,300
4,500
1,700
9,000
45,000
40,000
5,000
3,600
100,000
60,000
20,825
4,000
57,000
3,960,000
140,000
(1,900,000)
9,500
50,900
(7,000)
13,500
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
402
404
409
419
441
492
530
548
580
581
820
821
Software
Subscription & Professional Books
Supplies - Repairs
Supplies - Vehicle
Fuel - Vehicles
Food & Beverages for Meetings
Equipment - Purchased or Leased
Eligible Pupil Transportation
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Dues and Memberships
Software License Fees
Total
2008-09
ACTUAL
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
200
22
503
474,282
1,416,067
424
34,759
1,561,610
93,414
4,241
231
11,835
15,000
600
800
479,000
1,250,000
41,500
1,527,000
3,700
14,000
3,000
600
800
467,000
1,150,000
65,000
1,800,000
1,000
14,000
15,174,745
15,697,964
15,938,343
100,632
157,248
319,015
224
737,527
41,530
50,020
106,098
69,259
19,519
19,982
227,953
2,582
13,438
3,157
496,246
940
10,150
1,597
462,565
182,659
1,037
3,354,320
228,845
33,043
2,683,628
125,375
112,516
776,295
766,822
-
103,040
164,643
390,003
9,000
639,379
41,530
46,622
106,639
67,291
24,442
19,164
205,153
2,740
10,044
5,569
454,790
2,690
460,600
196,200
3,322,986
247,000
34,000
5,000
565,358
161,671
103,587
584,558
1,116,865
-
105,101
166,394
216,237
34,234
583,655
43,514
46,622
91,476
65,206
14,457
19,075
248,405
833
14,432
7,996
787,258
27,000
2,000
2,787,578
247,000
60,150
1,274,176
52,122
23,502
195,000
841,845
-
GENERAL FUND/Capital Expenditure Account
110
112
140
141
145
165
171
183
210
214
218
220
225
230
250
270
280
305
308
309
310
316
350
366
370
372
401
402
460
470
510
520
530
535
Administrators Salary
Supervisor Salary
Teachers Salary
Instructional Clerk
Sub Teacher Salary
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
Workers' Compensation - Premium
Unemployment compensation
Contracted Services
Printing Chargeback
Architects
Architects Reimbursable Fees
Data Processing Service
Contracted Repairs
Travel, Conventions and Conferences
Rental and Leases
Ice Rental
General Supplies
Software
Textbooks and Workbooks
Library Books
Site/Grounds Acquisition/Improvement
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Capital Leases
44
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
550
555
556
580
581
589
820
821
822
896
Vehicles
Technology Equipment
Major Software Purchase
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Lease Transactions/Installment Sales
Dues and Memberships
Software License Fees
TIES Fees
Taxes & Special Assessments
Total
2008-09
ACTUAL
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
592,672
148,995
1,019,444
129,272
2,003
44,854
704,991
25,384
393,080
108,895
1,052,430
96,285
2,000
188,956
720,000
-
20,000
122,925
1,078,194
97,714
3,000
141,740
734,400
-
13,771,838
11,652,210
10,153,241
100,827
130,181
142,465
4,919
21,200
2,505,210
47,748
543,566
281,559
263,107
229,224
5,174
230,193
1,586
3,388
91,856
32,698
33,914
884
634,581
103,296
196
26,020
6,419
300
5,069
113,099
24,525
33,934
9,073
87,166
445,388
9,275
103,040
135,177
140,990
5,000
25,000
2,500,208
40,000
559,873
297,735
225,657
202,803
4,134
261,702
1,184
5,949
48,641
20,000
114,737
300
100
35,500
7,500
20,000
500
6,500
126,110
40,000
34,000
9,800
95,697
465,565
28,000
105,101
137,881
143,132
5,000
25,000
2,528,850
40,000
576,669
306,667
230,345
210,628
4,140
273,462
1,103
5,550
40,855
30,000
114,737
300
100
35,500
7,500
15,000
500
6,500
120,110
40,000
34,000
9,800
92,475
467,957
15,000
FOOD SERVICE FUND
110
112
171
172
173
176
177
178
195
210
214
220
225
230
250
252
270
271
280
290
295
299
301
303
305
308
309
320
329
332
350
366
370
395
401
402
Administrators Salary
Supervisor Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodians
Cafeteria Workers
Cafeteria Workers Substitute
Lunchroom Supervision & Cleanup Salary
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Other Post-Employment Benefits
Workers' Compensation - Premium
Workers' Compensation - Claims
Reemployment Compensation Insurance
OPEB in excess of ARC
Inter Dept. Emp. Benefits Chargeback
Other Employee Benefits
Advertising
Contracted Printing
Contracted Services
Printing Chargeback
Architects
Communication Services
Postage and Express
Rubbish Removal
Contracted Repairs
Travel, Conventions and Conferences
Rental and Leases
Inter Dept. Admin. Service Chargeback
General Supplies
Software
45
EXPENDITURE BY OBJECT
2008-09
ACTUAL
OBJ DESCRIPTION
404
409
490
491
495
520
530
555
820
910
Subscription & Professional Books
Supplies - Repairs
Food Cost
Commodities Consumed
Milk Cost
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Technology Equipment
Dues and Memberships
Permanent Transfer to Other Funds
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
1,000
75,000
4,261,152
435,000
652,116
20,000
15,000
11,500
-
500
85,000
4,161,152
455,000
652,116
700,000
200,000
18,000
11,500
-
11,330,729
11,032,170
11,907,130
120,433
438,254
160,523
1,577,633
686,767
12,653
20,957
17,095
80,626
255,263
151,333
174,141
67,066
559,373
13,390
52,366
9,428
3,749
130,645
321,634
141,606
101,672
29,021
411,874
3,825
27,615
109,000
12,473
3,913
4,794
759,072
46,735
1,612
127,179
454,862
161,271
1,701,079
762,694
6,736
110,600
87,862
254,911
155,169
157,313
53,008
531,193
7,780
60,295
8,976
5,810
136,039
344,627
164,300
105,984
32,588
527,376
1,950
34,153
36,660
1,302
52,940
8,050
129,723
497,419
172,064
1,671,894
691,000
7,197
22,500
89,104
262,705
159,337
155,114
50,894
487,329
10,780
59,965
8,980
4,860
3,370
136,039
333,522
164,403
99,246
29,848
553,557
1,703
40,662
3,862
38,561
6,300
6,000
52,940
6,700
(170)
70,896
4,132,385
237,217
620,512
10,926
65,701
8,587
10,212
6,424
Total
COMMUNITY SERVICE FUND
110
112
120
140
141
143
144
145
146
163
164
165
170
171
172
173
183
186
191
195
210
214
218
220
225
230
250
252
270
271
280
290
291
295
299
301
Administrators Salary
Supervisor Salary
ECFE/Sch. Readiness/ABE Manager
Teachers Salary
Instructional Clerk Salary
Licensed Social Workers
Classroom Support-Non Licensed
Substitute Teachers Salary
Nurses Salary
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
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
Other Post-Employment Benefits
Workers' Compensation - Premium
Workers' Compensation - Claims
Unemployment Compensation
OPEB in excess of ARC
Continuing Employee/Retiree Benefit
Inter Dept. Emp. Benefits Chargeback
Other Employee Benefits
Advertising Expense
46
EXPENDITURE BY OBJECT
2008-09
ACTUAL
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
Contracted Printing
Contracted Services
Printing Chargeback
Communication Services - Telephone
Postage
Electricity
Heating Fuel
Rubbish Removal
Water & Sewage
Contracted Repairs
Transp Contract w/Public/Private Carriers
Transportation Chargeback
Travel, Conventions and Conferences
Rental and Leases
Field Trips - Admission
Inter Dept. Admin. Service Chargeback
General Supplies
Software
Resale Supplies
Subscription & Professional Books
Fundraiser Materials & Supplies
Supplies - Custodial Cleaning
Instructional Supplies
Individualized Instructional Supplies
Textbooks and Workbooks
Standardized Tests
Library Books
Food-Instructional Materials
Food & Beverages for Meetings
Bldg Acquisition/Improvement
Equipment - Purchased or Leased
Technology Equipment
Dues and Memberships
Scholarships
Permanent Transfer to Other Funds
62,999
2,316,421
34,600
2,316
51,587
15,844
5,419
3,186
2,407
10,582
91,830
26,054
20,959
19,878
50,275
79,231
43,619
29,313
1,129
1,481
6,393
1,279
167,831
124,326
8,474
604
2,087
11,155
168
38,275
20,413
31,634
3,480
7,623
67,024
2,808,971
43,849
3,604
62,712
19,688
8,166
6,258
3,500
16,032
40,600
41,360
23,116
25,520
74,400
86,092
47,089
52,650
3,820
3,515
2,000
2,300
168,565
128,990
8,126
4,650
2,200
11,000
19,710
25,300
3,692
-
60,050
2,491,909
39,200
3,396
54,370
20,688
8,166
6,458
3,750
13,488
16,100
26,500
20,132
22,307
56,240
86,092
54,698
17,649
3,835
2,924
7,000
1,950
152,061
128,546
5,500
2,500
1,200
2,000
7,400
22,300
3,804
-
Total
9,799,411
9,907,206
9,299,791
74,498
5,661
4,936
1,586
16,284
197
168
446
355,404
77,105
5,899
5,301
1,200
14,400
40
455
398,538
78,647
6,017
5,505
1,380
15,103
41
1,250
519
304,713
OBJ DESCRIPTION
303
305
308
320
329
330
331
332
333
350
360
365
366
370
394
395
401
402
403
404
405
412
430
433
460
461
470
490
492
520
530
555
820
898
910
ALTERNATIVE FACILITIES-LEVY ACCOUNT FUND 15
112
170
210
214
220
225
230
250
270
301
305
Supervisor Salary
Other Classified Salary
FICA/Medicare
PERA (Public Employee Retire Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
TSA Match
Workers' Compensation - Premium
Advertising
Contracted Services
47
EXPENDITURE BY OBJECT
2008-09
ACTUAL
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
Contract Repairs
General Supplies
Supplies - Audio Visual Equip.
Site/Grounds Acquisition/Improvement
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
342
1,378
140
486,005
5,548,911
42,737
1,305
930,191
5,116,195
-
1,344
1,249,721
5,224,280
-
Total
6,538,692
6,550,629
6,888,520
13,674
9,451
1,014
19,738
33,413
20,675
15,768
672
278,198
159,135
535,828
43,278
74,358
574,357
500,000
-
177,618
90,054
6,498
143,982
244,855
392,601
93,107
1,130,843
1,148,715
1,148,715
Bond, Redemption of Principal
Bond, Interest
Loans, Redemption
Loans, Interest
Other Debt Service
Bond Refunding Payments
14,885,011
3,902,447
2,565
513
8,297
3,835,000
14,835,000
3,446,265
2,565
385
12,000
-
14,830,000
3,280,615
2,565
256
12,000
-
Total
22,633,832
18,296,215
18,125,436
1,500
1,000
1,000
1,500
1,000
1,000
OBJ DESCRIPTION
350
401
410
510
520
530
2004 FACILITIES REFERENDUM FUND 56
173
210
214
218
301
305
309
310
311
312
340
366
370
460
470
510
520
530
555
821
Custodial Salary
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA
Advertising
Contracted Services
Architects
Architects Reimbursable Fees
Construction Management Fees
Construction Management Reimbursable
Liability Insurance
Travel, Conventions and Conferences
Rental and Leases
Textbooks
Media Resources
Site/Grounds Acquisition/Improvement
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Technology Equipment
Software
Total
DEBT SERVICE FUND 07 - REGULAR
710
720
730
740
790
920
EXPENDABLE TRUST FUND 08
Scholarship Funds
898 Scholarships
Total
48
EXPENDITURE BY OBJECT
2008-09
ACTUAL
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
1,837,872
-
-
1,837,872
-
-
Stipend
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Work Comp
Other Employee Benefits
Printing Chargeback
General Supplies
Instructional Supplies
15,844
1,188
34
347
36
536
206
-
-
-
Total
18,190
-
-
Social Worker
FICA
TRA
Dental
Health
Life
TSA Match
Work Comp-Premium
Contracted Services
Travel
Payment for Education - Other MN ISD
Payment for Education - Other Agency
General Supplies
Instructional Supplies
14,532
51
152
-
13
13,148
148
1,006
723
158
7
100
87
100
104,000
36,000
-
13
13,148
148
1,006
723
158
2,210
7
100
87
100
110,000
30,000
200
-
Total
14,735
155,329
157,739
773,658
-
1,116,255
-
1,116,255
-
773,658
1,116,255
1,116,255
OBJ DESCRIPTION
TRUST FUND 18
Employees Flexible Spending Plan
891 Claims Paid to Participants
TOTAL
AGENCY FUND 09
District Graduate Credits
183
210
214
218
270
299
308
401
430
AGENCY FUND 39
Local Collaborative Time Study
156
210
218
220
225
230
250
270
305
366
390
394
401
430
INTERNAL SERVICE FUND 20
Severance Pay (GASB #16)
191 Sick Leave and Severance Pay
910 Perm. Transfers to Other Funds
TOTAL
49
EXPENDITURE BY OBJECT
2008-09
ACTUAL
2009-10
FINAL BUDGET
2010-11
PREL. BUDGET
Employee Insurance - Health
Continuing Employee/Retiree Benefit
Contracted Services
Permanent Transfers to Other Fund
4,660,282
-
-
2,990,204
TOTAL
4,660,282
-
2,990,204
-
400,000
1,667,481
1,000
1,708,038
1,000
-
2,068,481
1,709,038
OBJ DESCRIPTION
INTERNAL SERVICE FUND 22
Other Post-Employment Benefits (GASB #45)
225
291
305
910
DEBT SERVICE FUND 47 - OPEB BONDS
710 Bond, Redemption of Principal
720 Bond, Interest
790 Other Debt Service
Total
50
Additional Information
Independent School District 196
2009-10 Operating Funds Budget Timetable
Preliminary Budget
Activity
Completion of long range enrollment projections
and 2008-09 enrollment projections by school
Preparation of preliminary five-year general fund
budget forecast
Budget Advisory Council meet to discuss
assumptions to be used for preliminary five-year
general fund budget forecast
School Board meet to review results of various
five-year general fund forecast scenarios
Audit and Finance Committee meet to review
results of five-year general fund forecast and
budget adjustments scenarios
First reading of updated budget assumptions,
budget adjustments and staffing guidelines (new
business)
Preliminary staffing allocations sent to principals
Preliminary school budget allocations, and
budget instructions send to principals
Budget instructions send to district-level
administrators
Second reading and School Board approval of
budget assumptions, budget adjustments and
staffing guidelines (old business)
Principals and district-level administrators
complete and submit budget for directors’
approval
Directors and superintendent review and approve
budgets; inform finance when ready for
processing
Prepare draft copy of preliminary budget
Cabinet review and approval of proposed
preliminary budget
Audit/Finance committee meet to review
proposed preliminary budget
First reading of proposed preliminary budget
(new business)
Second reading and approval of preliminary
budget (old business)
Preliminary budget in place and being expended
and monitored
Person Responsible
Director of Finance & Operations
Coordinator of Finance
Student Information Supervisor
School Board
Director of Finance & Operations
Coordinator of Finance
Director of Finance & Operations
Budget Advisory Council
Deadline
December 12, 2008
Superintendent
Director of Finance & Operations
School Board
Audit and Finance Committee
Superintendent
Director of Finance & Operations
Coordinator of Finance
Superintendent
Director of Finance & Operations
Director of Human Resources
School Board
Director of Elem. Education
Director of Sec. Education
Coordinator of Finance
February 9, 2009
Coordinator of Finance
April 9, 2009
Superintendent
Director of Finance & Operations
Director of Human Resources
School Board
Elementary Principals
District-level Administrators
Middle School Principals
High School Principals
Superintendent
Directors
April 13, 2009
Director of Finance & Operations
Coordinator of Finance
Cabinet
May 22, 2009
Audit/Finance Committee
June 8, 2009
School Board
June 8, 2009
School Board
June 22, 2009
Coordinator of Finance
Principals
District-level Administrators
July 1, 2009
51
December 2008
through January 2009
January 7, 2009
March 9, 2009
March 9, 2009
April 9, 2009
April 30, 2009
April 30, 2009
May 26, 2009
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan, Minnesota
Educating our students to reach their full potential
Student Enrollment - Actual or Projected October 1st Total Student Counts
October 1
Early
Childhood
Kindergarten
Elementary
2000
370
1,949
2001
335
2002
Annual %
Increase
(Decrease)
Secondary
Center-Based
Special Educ.
Total
Enrollment
12,864
12,776
476
28,435
0.86%
1,890
12,667
13,012
496
28,400
-0.12%
349
1,861
12,363
13,373
577
28,523
0.43%
2003
418
1,823
12,220
13,466
645
28,572
0.17%
2004
396
1,787
12,065
13,449
685
28,382
-0.66%
2005
410
1,823
11,844
13,419
773
28,269
-0.40%
2006
419
1,834
11,650
13,318
819
28,040
-0.81%
2007
417
1,785
11,537
13,320
814
27,873
-0.60%
2008
445
1,879
11,484
13,035
840
27,683
-0.68%
2009
440
1,818
11,555
12,792
842
27,447
-0.85%
2010 Estimate
445
1,900
11,564
12,653
845
27,407
-0.15%
Note:
Enrollment numbers through October 1, 2009 are actual, based on the district's official October 1 enrollment report.
52
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan, Minnesota
Educating our students to reach their full potential
Students – Average Daily Membership (ADM)
Actual for Last Eight Years and Projections for 2009-10 and 2010-11 School Years
ADM (for Students Served or Tuition Paid)
Total
Percent
Increase
(Decrease)
Total Pupil Units
Percent
Increase
Number
(Decrease)
Year Ended
June 30,
Early Childhood
and Kindergarten –
Handicapped
Kindergarten
Elementary
Secondary
Number
2002
287.76
1,740.62
13,113.91
13,421.31
28,563.60
0.36%
33,002.47
0.63%
2003
297.39
1,689.51
12,862.70
13,689.05
28,538.65
-0.09%
33,060.70
0.18%
2004
298.80
1,673.04
12,520.90
13,688.76
28,181.50
-1.25%
32,680.15
-1.15%
2005
334.54
1,625.84
12,422.88
13,741.17
28,124.43
-0.20%
32,654.31
-0.08%
2006
344.82
1,656.02
12,206.24
13,740.72
27,947.80
-0.63%
32,443.12
-0.65%
2007
360.43
1,645.73
12,029.42
13,659.88
27,695.46
-0.90%
32,162.29
-0.87%
2008
367.01
1,584.83
11,899.30
13,643.75
27,494.89
-0.72%
32,062.72
-0.31%
2009
377.49
1,706.23
11,842.79
13,405.61
27,332.12
-0.59%
31,781.05
-0.88%
2010 Estimate
377.43
1,649.13
11,898.77
13,226.00
27,151.33
-0.66%
31,574.25
-0.65%
2011 Estimate
377.43
1,653.71
11,864.42
13,031.87
26,927.43
-0.82%
31,285.13
-0.92%
Note 1:
ADM totals are actual except for 2009-10 and 2010-11 which are estimates for budget development use.
Note 2:
Beginning in 2004, the ADM that can be generated by a single student for general education aid is capped at 1.0. Enrollments for
prior years are presented above under the “old law” (capped at 1.5 ADM per student).
Note 3:
ADM is weighted as follows in computing pupil units:
Early Childhood
and Kindergarten –
Handicapped
Kindergarten
Elementary
1–3
Elementary
4–6
Secondary
Fiscal 1996
through 1999
1.000
0.530
1.060
1.060
1.300
Fiscal 2000
through 2007
Various
0.557
1.115
1.060
1.300
Fiscal 2008
Various
0.612
1.115
1.060
1.300
53
54
833
910
980
1,051
988
1,010
1,026
980
931
823
-1.20%
2001
2002
2003
2004
2005
2006
2007
2008
2009
10-Yr. % Increase
Speech/
Language
Impaired
2000
December 1
Counts
12.32%
237
260
244
274
286
275
276
246
223
211
DCD
MildModerate
-24.68%
58
58
54
53
62
68
72
70
73
77
DCD
SevereProfound
-
100.00%
23
22
20
15
15
12
7
1
1
Severely
Multiple
Impaired
29.79%
61
63
62
54
61
52
51
52
52
47
Physically
Impaired
47.54%
90
92
92
83
80
68
67
69
60
61
Hearing
Impaired
-6.25%
15
17
19
16
17
14
15
19
16
16
Visually
Impaired
-25.21%
1,044
1,028
1,088
1,120
1,200
1,264
1,313
1,338
1,395
1,396
Specific
Learning
Disorder
-33.40%
321
370
384
424
444
465
464
478
469
482
Emotional/
Behavior
Disorder
100.00%
3
2
3
4
2
2
1
2
-
-
Deaf-Blind
136.24%
541
516
485
441
432
389
345
283
260
229
Other
Health
Disorder
Special Education Unduplicated Child Count - Actual or Unedited December 1
Last Nine Years and 2009-10 School Year
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
509.76%
750
711
623
538
472
367
290
224
171
123
Autistic
Spectrum
Disorder
55.56%
14
14
11
11
7
7
7
10
9
Traumatic
Brain
Injury
43.53%
399
364
314
314
301
305
275
311
268
278
Developmentally
Delay
16.40%
4,379
4,448
4,379
4,375
4,393
4,276
4,234
4,080
3,908
3,762
Total
-1.55%
1.58%
0.09%
-0.41%
2.74%
0.99%
3.77%
4.40%
3.88%
4.04%
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 2009-10 School Year
Year Ended
June 30,
Administrators/ Supervisor/
Principals
Special Staff
Teachers/
Nurses
Clerical
Truck Drivers/
Mechanics/
Custodians Food Service Bus Drivers Non-Licensed
Total
Employees
2001
90
54
2,257
762
185
129
230
35
3,742
2002
91
53
2,458
838
184
163
208
24
4,019
2003
90
53
2,549
923
211
176
222
34
4,258
2004
93
55
2,535
916
194
166
244
33
4,236
2005
91
57
2,366
903
182
167
247
35
4,048
2006
94
58
2,685
1,101
208
201
271
32
4,650
2007
99
60
2,351
1,052
228
209
270
42
4,311
2008
103
64
3,002
1,165
261
248
297
45
5,185
2009
109
61
2,543
977
212
185
247
42
4,376
2010
106
60
2,724
1,003
227
189
273
42
4,624
Percent Increase
(decrease) over
10 years
21.11%
12.96%
12.67%
28.22%
14.59%
43.41%
7.39%
20.00%
16.94%
Note 1:
Note 2:
This schedule is a headcount based on assignment - if an employee has multiple assignment, they are reflected multiple times.
Administrators and principals include district office cabinet, principals, secondary school building assistant principals, and
principals on special assignment.
55
56
26,077
Total
49.533
4.1900
4.4640
4.2560
4.1900
1.0000
0.5000
18.600
2.135
2.184
2.172
2.173
2.120
2.149
12.933
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
18.000
Administration
12.345
-
-
0.507
0.595
0.789
0.699
0.666
0.738
0.831
0.612
0.600
0.750
0.615
0.799
0.702
0.895
0.739
0.562
0.643
0.604
12.345
31.020
4.0970
4.9300
4.6000
4.4940
0.8990
19.020
2.000
2.000
2.000
2.000
2.000
2.000
12.000
-
989.143
69.4480
83.5810
77.9810
76.1900
15.2380
6.3160
328.754
35.258
48.289
44.990
45.320
31.381
38.887
244.125
21.698
19.353
25.496
26.340
21.207
31.043
22.597
15.840
22.358
27.659
22.954
33.796
23.407
27.686
25.147
15.383
17.595
16.704
416.264
Instructional Counselor/ Classroom
Assistant
Dean
Teacher
143.503
6.8310
6.9140
6.7280
6.6750
0.4500
27.598
3.480
4.560
4.150
4.190
3.230
2.900
22.510
5.056
4.895
5.201
5.281
4.896
6.021
5.073
4.605
5.032
5.404
5.200
6.491
5.235
5.782
5.269
4.515
4.794
4.646
93.395
Specialist
15.400
-
0.900
0.900
0.900
0.900
0.900
0.900
5.400
0.500
0.500
0.500
0.500
0.500
0.500
0.700
0.600
0.500
0.500
0.700
0.700
0.500
0.700
0.500
0.500
0.500
0.600
10.000
Gifted &
Talented
4.725
0.4500
0.4500
0.4500
0.4500
0.2250
2.025
0.450
0.450
0.450
0.450
0.450
0.450
2.700
-
Technology
Assistant
26.441
1.0000
1.0000
1.0000
1.0000
0.8130
0.2500
5.063
0.938
0.938
0.938
0.938
0.938
0.938
5.628
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
15.750
Nurse
48.000
4.0000
4.0000
4.0000
4.0000
1.0000
1.0000
18.000
2.000
2.000
2.000
2.000
2.000
2.000
12.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
18.000
12-month
Secretary
34.219
2.3700
2.8530
2.6620
2.6010
1.3500
0.9000
12.736
0.650
0.732
0.682
0.687
0.650
0.650
4.051
0.900
0.900
0.974
1.001
0.900
1.172
0.900
0.900
0.900
1.058
0.900
1.270
0.909
1.082
0.967
0.900
0.900
0.900
17.432
10-month
Secretary
111.949
4.4910
5.4050
5.0430
4.9270
0.6750
20.541
23.310
3.367
4.611
4.296
4.327
2.996
3.397
3.150
3.957
4.124
3.301
5.125
3.542
3.150
3.508
4.322
3.660
5.352
3.709
4.384
3.966
3.150
3.150
3.150
68.098
10-month
Clerk
9.000
2.0000
2.0000
2.0000
2.0000
1.0000
9.000
-
-
Campus
Security
Note 2: Specialist FTE allocations at the elementary schools include band, media, physical education, general music and reading recovery teachers.
Specialist FTE allocations at the middle schools include band and media teachers.
Specialist FTE allocations at the high schools include media, development psychology program, 6th and 7th period requests and work experience disadvantage program.
Note 1: Total FTE allocations to the schools are based on projected October 1, 2010 enrollment and approved staffing guidelines and additional allocations from directors for class size reduction or unique staffing needs.
Data as shown above does not include additional FTEs funded by schools' instructional allocations, basic skills revenue, integration revenue , career development, site councils and booster clubs.
Staff funded by various federal grants are excluded from this summary.
1,823
2,194
2,047
2,000
400
150
8,614
855
1,171
1,091
1,099
761
943
5,920
596
530
698
732
583
868
628
440
626
772
623
940
656
773
699
431
487
461
11,543
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
Projected
10/1/10
Enrollment
Preliminary 2010-11 School Staffing Allocation Table
Educating our students to reach their full potential
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
1,475.278
98.8770
115.5970
108.7200
106.5270
20.9750
10.6410
461.337
51.178
66.664
62.578
62.985
46.665
54.587
344.657
34.933
32.268
39.792
40.819
34.345
47.474
36.518
28.582
35.773
42.567
36.903
51.283
37.338
43.403
39.463
27.885
30.457
29.480
669.284
By School
Total
57
30.125
30.425
25.200
25.300
0.00%
2008
2009
2010
2011
10-Yr. %
Increase
11.08%
50.700
50.200
51.565
52.115
56.950
52.740
-4.11%
117.375
117.869
108.790
105.930
118.128
116.850
120.910
120.300
53.710
53.750
120.290
116.515
49.590
47.710
122.925
Sec. EBD
7.000
8.000
8.000
8.000
6.000
7.000
6.000
4.000
4.000
1913.43%
75.537
80.537
EBD
SLD/MMMI/ CIP/NBA/ Elem EBD
Teachers
-40.00%
14.000
12.000
13.000
15.000
16.000
16.000
18.000
19.000
19.000
20.000
20.000
Ridge
Dakota
0.00%
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
Lead Tchr.
Ridge
Dakota
DCD/SPMI
-70.78%
11.688
11.688
83.886
84.670
90.250
77.250
72.250
63.000
52.000
44.000
40.000
Pathway
Trans.+
CID/CIP/NBA
-17.06%
13.000
12.400
11.900
12.250
15.200
14.500
14.100
13.000
12.050
10.900
14.950
Therapist
Occupation
Note 1: Total FTEs as summarized does not include 10.03 FTEs funded by federal special education aid or 4.276 FTEs of nurses.
30.600
2007
27.100
2004
29.425
26.250
2003
2006
25.150
2002
27.900
25.200
2001
2005
Language
Psychologist
Year
45.191
Speech/
Fiscal
Center-based
DCD/SPMI/CID/
Resource
20.74%
16.100
16.300
16.300
18.400
63.68%
36.300
35.600
35.600
34.100
34.900
32.800
16.250
19.400
29.400
26.300
25.250
24.050
21.750
Teacher
16.750
15.800
14.800
13.600
13.500
DAPE
ECSE
36.05%
16.150
15.850
15.850
15.850
15.450
13.650
13.650
13.850
12.550
12.250
11.650
Speech
ECSE
635.71%
9.700
10.300
10.300
10.200
9.500
8.600
8.600
7.300
7.650
6.700
1.400
Therapist
Occupation
ECSE
14.58%
13.750
13.750
13.750
13.500
13.750
13.750
13.750
13.500
12.750
12.250
12.000
WEH
66.67%
1.000
1.000
1.000
1.000
0.600
0.600
0.600
0.500
0.600
0.600
0.600
Team
Tech
Assistive
Last Nine Years and Projection for 2010-11
Special Education Staffing Allocation Table
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
104.00%
10.200
10.200
12.000
12.000
11.200
10.200
9.200
8.200
7.000
6.000
5.000
Specialist
Inclusion
9.08%
3.000
4.000
5.000
7.088
6.973
5.672
4.999
4.335
4.085
3.667
Prep.
Center-Based
Itinerant/Music
Deaf &
-6.98%
7.500
8.000
7.700
7.000
8.750
7.500
7.100
7.600
7.900
7.700
8.600
Hearing
Hard of
42.86%
4.000
4.000
4.000
3.600
3.600
3.600
4.300
3.900
3.900
2.800
2.800
Impaired
Visually
7.14%
3.000
3.000
3.000
3.000
3.000
2.800
2.800
2.800
2.800
2.800
2.800
Impaired
Physically
0.00%
2.600
2.600
2.600
2.600
2.600
2.600
2.600
2.600
2.600
2.600
2.600
Therapy
Physical
100.00%
1.726
1.564
2.429
1.976
1.825
-
-
-
-
-
-
Teacher
Homebound
100.00%
9.000
9.000
-
-
-
-
-
-
-
-
-
Team
Evaluation
Elementary
23.90%
444.626
448.058
439.095
441.404
469.676
435.787
430.830
413.459
390.315
366.710
361.633
FTEs
Total
0.22%
0.23%
0.23%
0.20%
0.25%
0.23%
0.25%
0.27%
0.29%
0.28%
0.32%
(Decrease)
Increase
Annual %
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
2010-11 Preliminary Budget
Special Education Program Para-Professional Allocations
FY2006 to FY2011
Disability
Speech/language Impaired
DCD Mild-Moderate & Severe-Profound
Preliminary Budget
2010-11
Final Budget
2009-10
0.063
0.063
0.406
110.523
115.488
Physically Impaired
Final Budget
2008-09
Final Budget
2007-08
Final Budget
2006-07
Final Budget
2005-06
-
-
-
0.063
129.797
128.125
134.557
124.968
13.500
10.672
9.781
12.375
19.029
-
(9.480)
(5.529)
(0.725)
1.514
1.783
(6.331)
(2.316)
5.983
(2.953)
0.750
(5.551)
1.344
373.322
(22.855)
Hearing Impaired
7.963
7.088
7.438
7.844
8.563
7.813
Visually Impaired
2.313
3.594
2.656
2.656
2.219
2.080
Specific Learning Disorder
3.314
4.564
5.625
3.656
1.625
2.781
Emotional/Behavior Disorder
41.284
40.346
41.438
47.969
55.190
46.677
Other Health Disorder
12.380
14.319
13.500
16.406
17.672
16.635
129.729
131.516
122.790
123.140
129.087
125.533
0.422
0.422
0.844
1.688
3.531
3.375
0.750
0.750
18.845
18.880
21.031
22.288
26.594
7.190
1.344
0.600
1.444
0.750
348.063
351.874
357.547
364.997
392.163
Autistic Spectrum Disorder
Traumatic Brain Disorder
Severely Multiple Impaired
-
Early Childhood Special Education
Other
Total
Increase/(Decrease)
FTEs
Percent
58
-
-
24.431
100.00%
-8.58%
-39.39%
-9.10%
65.46%
53.80%
-15.34%
-18.71%
4.61%
-699.76%
0.00%
-29.46%
18.69%
-6.39%
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
General Fund Actual or Projected Fund Balance History
FY2001-02 through FY2010-11
Fund Balance As Of June 30
Reserved and Unreserved
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
$20012002
2002- 2003- 2004- 2005- 2006- 2007- 2008- 2009- 20102003 2004 2005 2006 2007 2008 2009 2010 2011
59
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan, Minnesota
Educating our students to reach their full potential
2010-11 Preliminary Budget General Fund Expenditure by Program with Object Series Totals
Salaries &
Wages
Program
Number Program Description
Total
$
237,400
$
Employee
Benefits
82,604
$
Purchased
Services
21,535
$
Supplies &
Materials
66,344
$
Capital
Expenditures
12,917
$
-
Misc.
Expenditures
010
School Board
020
Office of Superintendent
575,197
419,413
128,316
13,196
11,664
-
$
54,000
2,608
030
Instructional Administration
(56,666)
(155,994)
48,872
17,485
8,371
21,500
3,100
050
School Administration
105
General Administrative Support
107
Other Administrative Support
110
Business Support Services
201
Education - Kindergarten
203
Education - Elementary General
204
11,787,475
8,257,783
3,151,733
284,835
34,565
28,715
29,844
6,558,107
3,159,926
1,119,864
1,312,686
69,956
149,125
746,550
807,859
451,466
155,386
169,707
24,200
6,500
600
2,966,683
1,758,326
1,053,989
27,840
115,800
7,500
3,228
5,414,759
4,162,265
1,231,801
-
20,693
47,854,863
35,909,288
10,240,210
586,529
811,639
258,429
48,768
Title II Part A - Teacher & Principal Training and Recruiting
-
-
-
-
-
-
-
205
Title III Part A - English Language Acquisition
-
-
-
-
-
-
-
206
Safe & Drug-Free Schools and Communities
-
-
-
-
-
-
-
207
Title V Part A - Innovative Programs
-
-
-
-
-
-
-
210
Title II Part D - Enhancing Education Through Technology
-
-
-
-
-
-
-
211
Education - Secondary General
15,659,438
10,860,737
1,835,278
1,966,393
615,659
349,411
31,960
212
Visual Art
2,676,724
1,975,002
620,712
190
66,825
13,995
-
215
Business
743,518
552,994
179,203
1,010
8,871
-
1,440
216
Title I Part A - Improving the Academic Achievement
217
Basic Skills (AOM)
218
219
220
English (Language Arts)
230
240
-
-
-
-
-
-
-
632,655
491,883
123,880
68
16,824
-
-
Gifted & Talented
2,548,760
1,854,317
539,057
100,808
49,790
-
4,788
Limited English Proficiency
3,788,998
2,810,773
909,589
7,500
56,636
4,350
150
10,106,339
7,607,134
2,425,342
13,940
25,223
4,700
30,000
Foreign Language/Native Language
4,199,028
3,163,387
974,615
10,100
49,026
1,900
-
Health, Physical Education & Recreation
7,980,899
5,959,909
1,813,308
20,901
46,931
139,850
-
250
Family Living Science
1,497,079
1,088,874
341,376
3,100
60,459
3,255
15
255
Industrial Education
1,561,398
1,107,249
353,440
2,098
87,156
11,455
-
256
Mathematics
8,489,666
5,466,701
1,726,432
9,735
1,282,048
4,750
-
257
Computer Science/Technology Education
500,671
339,812
117,623
6,342
10,785
26,109
-
258
Music
7,150,386
5,023,986
1,591,049
34,087
101,669
399,195
400
260
Natural Sciences
7,135,090
5,334,176
1,689,066
18,811
83,666
9,371
-
270
Social Studies
7,724,701
5,821,722
1,829,211
15,825
55,093
2,850
-
291
Cocurricular Activities (Non-Athletics)
1,603,762
949,840
131,213
216,688
288,939
-
17,082
292
Boys & Girls Athletics
1,007,714
403,107
57,231
305,677
189,843
35,256
16,600
294
Boys Athletics
1,630,251
1,125,048
155,373
322,231
27,599
-
-
296
Girls Athletics
1,437,859
974,956
134,633
291,506
36,764
-
-
298
Extra-Curricular
221,698
58,918
8,134
77,476
77,170
-
-
301
Agricultural
103,102
65,105
21,366
8,863
7,018
550
200
321
Health Occupations
230,707
146,513
45,234
11,270
18,150
9,420
120
331
Personal Family Living Science
-
-
-
-
-
-
-
341
Business/Office
-
-
-
-
-
-
-
351
Technical Education
5,647
4,040
555
1,052
-
-
-
361
Trade & Industrial Education
341,370
213,765
79,104
8,112
11,335
28,104
950
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 Special Education
(1,746,252)
401
Speech/Language Impaired
6,406,766
4,856,643
402
Developmental Cognitive Disabilities: Mild -Moderate
2,093,270
1,496,571
591,059
4,103
1,537
-
-
403
Developmental Cognitive Disabilities: Severe-Profound
6,674,434
4,462,299
2,050,881
67,678
72,195
18,881
2,500
404
Physically Impaired
1,089,025
719,328
305,117
17,500
23,580
23,500
-
405
Deaf-Hard-Of-Hearing
1,277,398
766,857
329,113
103,840
16,988
60,600
-
406
Visually Impaired
494,753
320,449
120,806
13,840
14,658
25,000
-
407
Specific Learning Disability
9,118,379
6,851,264
2,201,318
2,500
63,297
-
-
408
Emotional/Behavior Disorder
5,636,292
3,908,395
1,530,719
128,642
51,936
14,000
2,600
410
Other Health Disabilities
769,113
485,256
229,321
51,436
3,100
-
-
411
Autistic Spectrum Disorders
9,170,950
6,221,340
2,847,714
36,074
46,322
19,500
-
412
Developmentally Delayed
4,064,702
2,868,986
859,280
130,265
124,462
31,138
50,571
414
Traumatic Brain Injury
15,280
9,440
5,840
-
-
-
-
416
Severely Multiple Impaired
37,066
27,736
9,330
-
-
-
-
420
Special Education - Aggregate (three or more disabilities)
10,937,032
7,223,357
2,302,741
737,441
430,209
204,284
39,000
605
General Instructional Support
4,155,256
2,251,135
702,513
1,046,946
67,915
2,200
84,547
610
Curriculum Development
1,798,213
1,109,105
262,217
93,332
281,731
4,408
47,420
620
Education Media
4,187,616
2,756,745
1,008,815
16,782
228,782
12,850
163,642
640
Staff Development
3,665,518
2,550,987
730,526
328,451
43,529
1,000
11,025
710
Secondary Counseling & Guidance Services
2,736,843
2,052,115
653,282
10,910
14,134
4,500
1,902
712
Elementary Counseling & Guidance Services
300
-
-
-
300
-
-
720
Health Services
1,928,416
1,368,977
507,704
4,211
46,154
1,340
30
740
Social Work Services
930,532
693,251
229,871
5,782
1,628
-
-
760
Pupil Transportation
15,941,843
6,656,600
3,127,018
2,643,325
1,634,900
1,865,000
15,000
790
Other Pupil Support Services
1,200
810
Operations & Maintenance
850
Capital Facilities
940
Property & Liabilities Insurance
950
Transfers
46,137
30,024
9,626
3,026
1,144
1,967
350
770,843
467,576
144,684
34,175
69,323
51,585
3,500
1,350,449
978,301
304,921
58,015
9,212
-
-
730,063
553,644
169,441
3,146
3,832
-
-
-
-
-
-
-
-
-
-
-
-
-
16,000
24,485
-
-
-
(1,746,252)
1,509,638
387,536
56,879
9,324
312,883
7,250
-
18,428,848
7,680,067
3,420,562
5,828,750
1,140,375
358,700
6,169,001
120,619
54,663
3,361,268
10,594
2,713,964
394
(92,107)
781,771
-
-
781,771
-
-
-
7,421,623
-
-
-
-
-
7,421,623
Total $ 292,592,153
$ 186,988,971
60
$
59,335,522
$
21,774,497
$
8,816,856
$
6,930,707
$
8,745,600
Glossary
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
051
Cocurricular Athletic Participation Fees
Fees charged to students for their participation in cocurricular athletic programs.
61
052
Student Parking Fees
Fees charged to students for the use of the student parking lots.
maintenance of the student parking lots.
The fees are used for
053
Cocurricular Fine Arts Participation Fees
Fees charged to students for their participation in cocurricular fine arts programs.
060
Admissions
Revenue for admissions, gate receipts, and voluntary donations relating to attendance at any
event or activity sponsored by and under that control of the school board.
071
Medical Assistance Claims
Revenue from billing medical assistance for the provisions of IEP services. This revenue is
generated from medical assistance billings as special education revenue at the district level. This
revenue is included in cross-subsidy reports, but excluded from excess cost aid calculations.
072
Third Party Revenue Received from Private Insurance Providers
This revenue is from billing private insurance providers for the provisions of IEP services. This
revenue is generated from third-party billings as special education revenue at the district level.
This revenue is included in cross-subsidy report, but excluded from excess cost aid calculation.
092
Interest Earnings
This is income from temporary investments in government bonds, treasury certificates, or other
investments authorized by statute. The revenue is allocated proportionally to the funds from
which the resources were invested.
093
Facility Rental
This revenue is from rental of district facilities. Examples include gyms and pools.
094
Facility Labor
This revenue source is for cleaning services provided for rental of district facilities.
096
Gifts & Bequests
This revenue reflects contributions from local philanthropic foundations, local private individuals or
local private organizations for which no repayment of special service to the contributor is
expected.
099
Miscellaneous Local
This revenue source includes amounts from colleges for placement of their student teachers, local
collaborative time study funding and other miscellaneous revenue from local sources.
State Revenue (Source 200-399)
201
Endowment Fund
This revenue reflects earnings from lands deeded to the State of Minnesota by the US
Government. The amount of the revenue is determined by dividing the earnings by the number of
pupil units in average daily attendance in the State of Minnesota. General education aid is
reduced by the amount of revenue from this source.
62
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.
63
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 2009-10 the aid
is calculated at 25 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 2009-10 the aid is
calculated at $2.28 per reduced-price lunches served and $2.68 per free lunch served.
474
Commodities Distribution Program
This revenue code is used to record the value of USDA donated commodities established by the
latest revision of the “Standardized Commodity Costs” provided by the Child Nutrition Section of
the Minnesota Department of Education. This revenue code should be used with state finance
codes 701-709.
475
Federal Special Milk Program
This federal aid provides for reduced-price milk for qualifying students. In 2009-10 the aid is
calculated at 16 cents per ½ pint of milk served.
476
Federal Breakfast Program
This federal aid provides for free, reduced-price and paid breakfasts for students. In 2009-10 the
aid is calculated at 26 cents per breakfast served, $1.16 per reduced-price breakfast served and
$1.46 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.)
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.
64
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
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.
65
Expenditure Codes
100-199
Salaries and Wages
These are expenditures that are related to all full and part-time employees of the district.
They do not include self-employed personnel or independent contractors.
200-299
Employee Benefits
These are all the non-salary costs of benefits paid on behalf of district employees. These
include PERA, FICA, TRA, workers' compensation, dental insurance, health insurance, life
insurance and unemployment insurance.
300-399
Purchased Services
These accounts are used for budgeted expenditures related to contracted personnel and
other purchased services. The accounts also include data processing, insurance and utility
costs.
400-499
Supplies and Materials
These expenditures relate to tangible items of an expendable nature. The majority of these
expenses are budgeted at the building level from per pupil allocations. These expenses
include textbooks, instructional, general office supplies, lunchroom supplies and food for
preparing student meals. Other costs relate to the facilities department for building upkeep
and maintenance.
500-599
Capital Expenditures
The cost of purchasing instructional and non-instructional equipment, refurbishing and
remodeling buildings, construction of portable buildings, and other major maintenance
projects are budgeted in the 500 series accounts. Installment payments for the principal and
interest amounts of purchased equipment are also charged to this area. The cost of bus
purchases is also included.
700-799
Debt Service
These expenditures cover debt service principal, interest and other associated costs for debt.
800-899
Other Expenditures
Other expenses are other miscellaneous expenses not categorized elsewhere, including
indirect cost allocations, dues and memberships.
900-999
Other Financing Uses
The purpose of these expense codes is to facilitate reconciliation of UFARS and the district's
audited financial statements. Transfers between funds and bond refunding payments are the
expenses classified here.
66