2011-12
Preliminary
Budget
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
2011-12 Preliminary Budget
Fiscal Year Ending June 30, 2012
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
SCHOOL BOARD AND ADMINISTRATION………………………………………………
1
2011-12 BUDGET MESSAGE…………………………………………………………… 3
SUMMARY INFORMATION
Projected Revenues, Expenditures, and Fund Balance by Fund……………… 25
Summary of Revenues by Source Category and Fund……………………………
26
Revenue Charts………………………………………………………………………29
Summary of Expenditures by Object Category and Fund…………………………
30
Expenditure Charts……………………………………………………………………32
REVENUE BUDGET SCHEDULES
General Fund, General Account…………………………………………………… 35
General Fund, Magnet Program…………………………………………………… 35
General Fund, Special Education Account……………………………………….. 36
General Fund, Quality Compensation Account……………………………………36
General Fund, Pupil Transportation Account………………………………………36
General Fund, Capital Expenditure Account………………………………………36
Food Service Fund……………………………………………………………………37
Community Service Fund……………………………………………………………37
Alternative Facilities-Levy Account Fund 15………………………………………38
2004 Facilities Referendum Fund 56……………………………………………… 38
Debt Service Fund - Regular…………………………………………………………38
Expendable Trust Fund 08 - Scholarship Funds………………………………… 38
Trust Fund 18 - Employee Flexible Spending Plan……………………………… 38
Agency Fund 09 - District Graduate Credits ………………………………………38
Internal Service Fund 20 - Severance Pay…………..…………………………… 39
Internal Service Fund 22 - OPEB Revocable Trust……………………………… 39
Agency Fund 39 - Local Collaborative Time Study ………………………………39
Debt Service Fund - OPEB Bonds………………………………………………… 39
EXPENDITURE BUDGET SCHEDULES
General Fund, General Account…………………………………………………… 43
General Fund, Magnet Program…………………………………………………… 45
General Fund, Special Education Account……………………………………….. 46
General Fund, Quality Compensation Account……………………………………48
General Fund, Pupil Transportation Account………………………………………49
General Fund, Capital Expenditure Account………………………………………50
Food Service Fund……………………………………………………………………51
Community Service Fund……………………………………………………………52
Alternative Facilities-Levy Account Fund 15………………………………………54
2004 Facilities Referendum Fund 56……………………………………………… 54
Debt Service Fund - Regular…………………………………………………………55
Expendable Trust Fund 08 - Scholarship Funds………………………………… 55
Trust Fund 18 - Employee Flexible Spending Plan……………………………… 55
Agency Fund 09 - District Graduate Credits ………………………………………55
Agency Fund 39 - Local Collaborative Time Study ………………………………56
Internal Service Fund 20 - Severance Pay…………..…………………………… 56
Internal Service Fund 22 - OPEB Revocable Trust……………………………… 56
Debt Service Fund - OPEB Bonds………………………………………………… 56
ADDITIONAL INFORMATION
2011-12 Operating Funds Budget Timetable - Preliminary Budget…………...…59
Student Enrollment - Actual or Projected October 1 Student Counts……………60
Students - Average Daily Membership………………………………………………
61
Special Education Unduplicated Child Count………………………………………62
Employee Head Counts………………………………………………………………63
2011-12 Preliminary Budget School Staffing Allocation Table……………………
64
2011-12 Preliminary Budget Special Education Staffing Allocation Table………65
2011-12 Preliminary Budget Special Education Program Support and Student
Support Assistant Allocation………………………………………………………66
General Fund Actual or Projected Fund Balance History ……………………… 67
2011-12 Preliminary Budget General Fund Expenditure by Program with
Object Series Totals…………………………………………………………………
68
GLOSSARY
Revenue Codes………………………………………………………………………71
Expenditure Codes……………………………………………………………………76
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 27, 2011
SUBJECT:
2011-12 Preliminary Budget
This report summarizes the district’s proposed preliminary budget for the 2011-12 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 2011. 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 28, 2011 regular meeting. It was also reviewed by the School Board at
the June 13, 2011 budget workshop and the June 13, 2011 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. The redefined general fund is
used to account for all revenues and expenditures related to educational activities, district
instructional and student support programs, expenditures for the superintendent, district
administration, normal operations and maintenance, pupil transportation, capital expenditures,
and legal school district expenditures not specifically designated to be accounted for in other
funds.
For ease of comparison, we have continued to segregate the funding for pupil transportation and
capital expenditures from the general fund. The district receives “categorical” funding (health and
safety and operating capital) for its capital expenditure account and is required to report amounts
of revenues over expenditures in separate restricted/reserved fund balance accounts. The
district uses the general account of the general fund to account for all the activities, except pupil
transportation and capital expenditure, as summarized in the preceding paragraph.
The number of students in need of special services and the costs of educating and serving these
students have risen steadily over the past decade. To fully understand its impact on the district’s
overall finances (specifically the general account of the general fund), we began to report special
education revenues (excluding general education aid generated by students with disabilities) and
expenditures in a separate account called 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.
3
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;
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, 2012.
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.
221,196,301
31,697,048
7,025,813
15,153,911
10,136,337
285,209,410
201,786,142
55,926,278
7,292,709
15,609,785
11,424,152
292,039,066
19,410,159
(24,229,230)
(266,896)
(455,874)
(1,287,815)
(6,829,656)
N/A
N/A
N/A
N/A
N/A
25,295,363
11,348,582
11,640,417
(291,835)
1,369,992
Community Service Fund
9,357,715
9,211,577
146,138
1,018,459
Building Construction Fund
Alternative Facilities-Levy Account
2004 Facilities Referendum Account
Total Building Construction Fund
7,703,130
4,526
7,707,656
6,703,208
1,135,966
7,839,174
999,922
(1,131,440)
(131,518)
17,493,748
1,785,689
18,037,783
1,709,038
(544,035)
76,651
1,000
1,000
146,000
156,080
466,000
1,168,755
1,634,755
450,000
668,755
1,118,755
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
0
(10,080)
16,000
500,000
516,000
37,114
(0)
37,114
3,586,091
445,879
25,615
115,485
(3,321,600)
28,811,944
25,490,344
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
2011-12 budget for the capital expenditure account on April 25, 2011. The administration is only
recommending a few minor changes to that budget.
The budget process for the 2011-12 school year was again complicated by the need to make
adjustments in the general fund budget. This represents the third successive year of budget
adjustments needed to meet the projected levels within our districts financial plan.
Preliminary state projections in December 2010 indicated that the state’s projected deficit was
close to $6.20 billion for the 2012-2013 biennium. Updated state budget projections in February
continued to show a projected budget deficit of $5.0 million. The district 5-year financial forecast
developed this winter indicated that with no increase or a potential reduction in the per pupil unit
general education formula allowance, the district’s projected 2011-12 general fund expenditures
would exceed revenues by $20.00 million, causing the June 30, 2012 to fall below the School
Board approved fund balance requirement of 5 percent of operating expenditure.
In mid-February 2011, the superintendent reconvened a district Budget Steering Committee to
review previous public input on budget priorities and work they did in 2010 in developing $15.30
million in adjustments that were implemented for the current school year. The committee’s
recommendation of $8.50 million budget adjustments for 2011-12 was presented to district staff
and the public on March 1. Input from the public regarding the proposed budget adjustment
recommendations were also gathered from focus group meetings with parents, staff and
business/community leaders conducted by citizen members of the district’s Budget Advisory
Council. The $8.50 million budget adjustment recommendations assumed that the general
education per pupil unit formula allowance would be reduced by 3.50 percent, resulting in the
equivalent of a $179 per pupil reduction in funding for the 2011-12 school year.
The School Board approved the $8.5 million budget adjustments at its March 28, 2011 meeting.
The recommended adjustments included reductions of approximately $3.4 million. An additional
$5.00 million, equivalent to a reduction of approximately 80 positions, will be averted next year by
using one-time Federal Education Jobs Funding that became available in fall 2010.
Staffing reductions for next school year included 47 full-time equivalent (FTE) positions,
consisting of 27 teaching positions and 20 administrative and support-staff positions. The majority
of reductions in teaching positions came from the School Board’s decision in January to change
the structure of the district’s six middle schools from an eight-period day to a six-period day. This
structural change, which will be implemented this fall, was recommended as a way to raise
student achievement by increasing the amount of time students spend in the core subjects of
English, math, science and social studies, and reducing the time spend in some elective courses.
The change will not increase class sizes in the middle schools but will result in the need for 26
fewer teaching positions.
Other cuts for the 2011-12 school year will include:
1) Reducing regular transportation services by increasing the eligible distances from one-half
mile to one mile for elementary students and from one mile to 1.5 miles for middle school and
high school students;
2) Reducing reimbursement for transportation of students attending non-public schools and
eliminating activity bus transportation for special education students, as it was for all other
students this year;
3) Reducing substitute teacher pay to $100 per day, which was implemented this year;
4) Discontinuing the contract for participation in the Schools for Energy Efficiency program while
continuing to encourage energy-savings initiatives;
5
5) Reducing funding for high school figure skating to make it cost-neutral;
6) Eliminating stipends for band pyramid coordinators, and
7) Reducing professional development for the Teaching and Learning Department.
The School Board also approved a $10 increase to the participation fees for high school sports
and fine arts activities.
The 2011 Legislature adjourned on May 23, 2011 without an education fund bill; this 2011-12
preliminary budget is prepared based on the School Board approved budget adjustments and
assumptions as summarized above.
Salary budgets are based on the staffing ratios approved by the School Board on March 28,
2011, and the enrollment projections reviewed by the School Board on November 22, 2010. For
groups of employees that have an approved contract for 2011-12 (building chiefs, food service
workers, principals, vehicle technicians and non-union employees), salary estimates are based
on current approved contracts. For other groups (teachers, secretarial and clerical employees,
custodians, bus drivers, chaperones and crossing guards) salary estimates are based on specific
budget guidelines as determined by the School Board in March 2011.
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, premium information provided by the insurance carriers and
current employee contracts. For groups that have no contract but for which there is a limit on the
School Board contribution, increase in the maximum School Board contribution is based on
budget guidelines as determined by the School Board in March 2011.
Non-salary budgets for schools are based on a system of allocation formulas.



Instructional allocations – Consistent with the School Board approved budget adjustment
plan, the 2011-12 instructional allocations to the schools have been held at the 2010-11
amounts.
Staff development – In addition to the instructional allocations, schools also receive $8 per
pupil for staff development activities.
Cocurricular staffing and supplies - Middle and high schools receive cocurricular staffing
and supplies allocations to support their cocurricular programs. Cocurricular staffing
allocations for the next school year have been held at the 2010-11 amounts.
Compensatory Education Allocations for 2011-12 are based on estimates prepared by the
Minnesota Department of Education dated January 18, 2011. These estimates are based on the
district’s actual enrollment and actual free-and-reduced-price lunch counts on October 1, 2010.
Basic Skills per pupil unit allocations for grades K-8 remain at the 2010-11 level: $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 2011-12 (per 2007 legislation), the weighting factor for kindergarten
students remains at 0.612; the weighting factor for grades 1-3 students remains at 1.115, and the
weighting factor for grades 4-6 students remains at 1.06. School districts are required to reserve
the portion of the general education formula revenue attributable to the increased pupil weighting
factors to reduce and maintain class size in elementary grades, with first priority on kindergarten,
first-, second- and third-grade class sizes. The allocations for each school are based on
enrollment projections presented to the School Board on November 2010.
6
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 2011-12, the
inflationary adjustment is zero except for budget items, such as heating fuel and electricity, that
are out of the district’s control.
Revenue estimates are prepared by the finance department based on 2010 legislation, using the
November, 22 2010 enrollment projections, School Board approved staffing guidelines and other
factors and a reduction of 3.5 percent in the per pupil unit general education formula allowance.
The per pupil unit allowance is $5,124 for the current school year and estimated to be $4,944 for
2011-12. Of this amount, $239.81 is set aside for pupil transportation.
Many aspects of this budget are still unknown as the 2011 Legislature adjourned its session on
May 23 without a budget for the 2012-13 biennium. We do not yet know our actual enrollment for
2011-12; any change from our projections will affect our revenues and expenditures. Other
factors affecting expenditures include working agreements with teachers, secretarial and clerical
employees, custodians, bus drivers, chaperones and crossing guards. If these agreements result
in 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 2011-12 school year. During fall 2011, 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 2010-11 and 2011-12 school years.
2010-11
2011-12
Revised Final
Preliminary
Amount of
Percent
Budget
Budget
Change
Change
Beginning Fund Balance
35,035,007
32,125,019
(2,909,988)
Revenue
291,256,997
285,209,410
(6,047,587)
-2.08%
Expenditure
302,166,985
292,039,066
(10,127,919)
-3.44%
Estimated Performance to Budget Savings
(8,000,000)
0
Adjusted Expenditure
294,166,985
292,039,066
(2,127,919)
-2.08%
Revenue less Expenditure
(2,909,988)
(6,829,656)
(3,919,668)
Est. Ending Fund Balance
32,125,019 *
25,295,363
(6,829,656)
-21.26%
Est. Ending Fund Balance as % of Exp.
10.63%
8.66%
* Projected June 30, 2011 fund balance includes estimated performance to budget savings of $8.0 million.
General Fund - Combined
For 2011-12, general fund total revenues are projected to be $285.21 million, a decrease of $6.05
million or 2.08 percent less than our revised estimate for the current school year. The proposed
general fund expenditure budget for 2011-12 is $292.04 million. This is a decrease of $2.13
million, or 2.08 percent lower than our revised estimate (with the estimated $8.00 million
performance to budget savings) for the current school year. The June 30, 2012 fund balance is
estimated to be $25.30 million, or 8.66 percent of projected expenditure budget. Details of some
of the key factors that have contributed to the change between 2010-11 and 2011-12 are
highlighted in the following sections dedicated to the five separate components of the general
fund.
7
GENERAL ACCOUNT
Overview - The table below shows budgeted totals of general account (including federal magnet
program) revenues and expenditures for 2010-11 and 2011-12.
2010-11
Final
Budget
General Fund
General Account
Revenue
Expenditure
Revenue less Expenditure
222,868,302
209,555,143
13,313,159
2011-12
Preliminary
Budget
Amount of
Change
Percent
Change
221,196,301
201,786,142
19,410,159
(1,672,001)
(7,769,001)
6,097,000
-0.75%
-3.71%
The estimates show a 0.75 percent decrease in revenues, from $222.87 million in 2010-11 to
$221.20 million in 2011-12, and a decrease of 3.71 percent in expenditures, from $209.56 million
in 2010-11 to $201.79 million in 2011-12.
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
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, 2011 enrollment is 27,430 and the estimated adjusted
marginal cost pupil units for revenue calculations is 31,487.
Revenues (Comparison of 2010-11 to 2011-12) – The total projected revenues in the general
account for 2011-12 are $221.20 million. This is $1.67 million or 0.75 percent less than the final
estimate for 2010-11. This net decrease is primarily due to a combination of the following factors:
1) An increase of $5.19 million in federal revenue, this is mainly due to a one-time Federal
Education Jobs Funding that became available to the district in 2010-11. The administration
recommended and the School Board approved to delay accessing the fund till the 2011-12
school year.
2) An increase of $374,661 in extended time program state aid generated by students
participating in the district’s extended day and extended year learning programs.
8
3) A decrease of $5.65 million in basic general education aid; this is chiefly due to a planned 3.5
percent ($179.34) reduction in the per pupil unit allocation, from $5,124 in 2010-11 to $4,944
in 2011-12. This projected reduction is consistent with the School Board approved budget
planning parameters for the 2011-12 school year.
4) A reduction of $792,964 in federal aid for the district’s magnet program. School year 2009-10
was the last of a three-year federal magnet grant. The 2010-11 final revenue budget includes
carryovers (unspent federal magnet grant) from the 2009-10 school year; the administration
anticipates that the district will expend all of the federal funds in the current school year.
5) A reduction of $673,233 in property tax revenues. This is mainly due to negative levy
adjustments related to prior year certified levies.
6) A decrease of $200,000 in interest income based on the district’s cash flow analysis and
anticipated much lower rate of return from short-term investments.
7) A decrease of $150,000 in the budget for insurance recovery based on actual revenue in this
category for the current school year.
Expenditures (Comparison of 2010-11 to 2011-12) – The total recommended general account
expenditure budget is $201.79 million. This is $7.77 million, or 3.71 percent, less than the final
estimate for 2010-11. There are many factors, both positive and negative, that have contributed
to the decrease. The major factors are listed below.
1) A net decrease of $3.60 million in the salary budget – This decrease is mainly due to the
following two factors:
a) A projected reduction in staffing as a result of the School Board approved budget
adjustment plan which called for staffing reduction of 27 FTEs of teachers and 9 FTEs of
administrative and support-staff for the 2011-12 school year, and
b) A projected salary increase consistent with the School Board approved budget planning
parameter for groups that do not have an approved contract for the 2011-12 school year.
2) A decrease of $2.00 million in the budgets for employee benefits. A majority of the decrease,
or $1.78 million, is in the budget for other post-retirement benefits (OPEB) payment to eligible
retirees. The 2010-11 revised final budget includes an additional $1.78 million due to retirees
who took advantage of the early retirement incentive approved by the School Board. This
early retirement incentive is not available for the 2011-12 school year.
3) A decrease of $2.06 million in the budgets for purchased services, supplies and materials.
The current year’s budgets for purchased services, supplies and materials include carryover
of unspent 2009-10 allocations; schools were allowed to increase their final 2010-11 budget
by the amount of their unspent allocations from 2009-10 school year. Additionally, the
projected decrease is also a result of reductions made in the budgets for contracted services
such as data processing, electricity and heating fuel, contract repairs and conference
registrations.
4) A decrease of $0.22 million in the budgets for technology equipment and other equipment.
5) An increase of $0.38 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 certified property tax levy earmarked for alternative facilities projects
for the 2011-12 school year is $0.38 million more than the 2010-11 amount.
In accordance with the School Board approved budget adjustment plan for the next school year,
the proposed 2011-12 budget also reflects the continuance of an expenditure shift of $1.70 million
9
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, technology contacts at the district’s elementary schools and data
processing costs.
Summary - The net result of all of the items described above is that the estimated revenues in
the 2011-12 preliminary general account budget exceed estimated expenditures by $19.24
million.
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 $3.44 million for
2011-12 school year, is included in the general account as described above. This estimate is
calculated based on the 2009-10 actual general education aid of $3.39 million (as calculated by
the Minnesota Department of Education) adjusted for changes in the total number of students in
need of special services.
The table below shows budgeted totals of the special education account revenues and
expenditures for 2010-11 and 2011-12.
General Fund
Special Education Account
Revenue
Expenditure
Revenue less Expenditure
2010-11
Revised Final
Budget
2011-12
Preliminary
Budget
Amount of
Change
Percent
Change
35,712,432
57,916,437
(22,204,005)
31,697,048
55,926,278
(24,229,230)
(4,015,384)
(1,990,159)
(2,025,225)
-11.24%
-3.44%
Revenues (Comparison of 2010-11 to 2011-12) – The revenue estimate for 2011-12 shows a
decrease of 11.24 percent, from $35.71 million in 2010-11 to $31.70 million in 2011-12.
Approximately 81.13 percent of the special education account revenue comes from state special
education aid and about 18.31 percent from the federal government. The main reasons for the
decrease are listed below:
1) An increase of $239,741 in regular special education aid. The calculation is based on
projected eligible expenditures for 2011-12 and no change to the statewide special education
aid adjustment factor.
2) Special education excess cost aid is projected to be $654,481 lower than our 2010-11
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 $3.61 million. Of this
amount, $2.90 million is due to the sunset of federal stimulus funds in 2010-11. The estimate
for 2011-12 is based on preliminary entitlement; it does not include any projected carryover
funds from the current school year. Final federal special education aid is based on actual
10
expenditures; an increase in expenditures will result in an increase of the same amount in
revenue.
Expenditures (Comparison of 2010-11 to 2011-12) – The expenditure estimate for 2011-12 is
$55.93 million. This is a 3.44 percent or $1.99 million less than our final estimate of $57.92
million for the current school year.
There are many factors, both positive and negative, that have contributed to the projected
decrease. The major reasons are listed below.
1) A decrease of $1.56 million in the budgets for salary and benefits. This projected decrease is
mainly due to a combination of the following factors.
a. A majority of the projected decrease is tied our projection for next school year. The
salary and benefits projection for 2011-12, prepared in accordance with the School
Board approve staffing guidelines and budget assumptions, is much closer to our
updated performance to budget analysis for 2010-11 school year;
b. A portion of the projected increase in salary and benefits is based on approved
contractual agreements or, for groups without an approved agreement, an estimated
increase in salaries and benefits based on School Board approved budget planning
guidelines and assumptions, and
c. A projected decrease of $535,047 in salary and benefits as a result of the School
Board approved reduction of 11 FTEs of special education support staff.
2) A decrease of $335,206 in the budgets for contracted services and supplies and materials
based on prior years’ actual spending trend.
Summary – The net result of the budget items described above is that the estimated
expenditures for the special education account exceed estimated revenues by $24.23 million.
Projected revenues in this account do not include general education aid generated by our special
education students.
QUALITY COMPENSATION ACCOUNT
Fiscal year 2011-12 is the fifth year that the district will be participating in Minnesota’s Quality
Compensation (Q Comp) program.
For the 2011-12 school year, the district will receive $7.03 million to implement the program. Of
this amount, $4.64 million or 66.11 percent will come from the state and $2.38 million or 33.89
percent will be from local tax levy.
The proposed Q Comp expenditure budget for the 2011-12 school year is estimated to be
approximately $7.30 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.
11
The table below shows revenue and expenditure projections for 2010-11 and 2011-12 school
years.
General Fund
Quality Compensation Account
Revenue
Expenditure
Revenue less Expenditure
2010-11
Revised Final
Budget
2011-12
Preliminary
Budget
Amount of
Change
Percent
Change
7,177,346
7,334,631
(157,285)
7,025,813
7,292,709
(266,896)
(151,533)
(41,922)
(109,611)
-2.11%
-0.57%
PUPIL TRANSPORTATION ACCOUNT
For 2011-12, the district has set aside $239.81 per pupil unit from the per pupil unit general
education allowance for pupil transportation. The 2011-12 per pupil unit allocation for pupil
transportation represents 4.85 percent of the projected per pupil unit general education formula
allowance of $4,944. 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 2011-12 budget for the pupil transportation account includes all
revenues and expenditures related to providing transportation service to our students.
The table below shows budgeted totals of pupil transportation account revenues and
expenditures for 2010-11 and 2011-12.
General Fund
Pupil Transportation Account
Revenue
Expenditure
Revenue less Expenditure
2010-11
Revised Final
Budget
2011-12
Preliminary
Budget
Amount of
Change
Percent
Change
15,446,337
16,834,653
(1,388,316)
15,153,911
15,609,785
(455,874)
(292,426)
(1,224,868)
932,442
-1.89%
-7.28%
Revenues (Comparison of 2010-11 to 2011-12) – For 2011-12, revenues for the pupil
transportation account are projected to be $15.15 million. This is $292,426 less than the final
estimate for 2010-11. The projected decrease is mainly due to the following factors:
1) A decrease of $87,125 in fees collected for transportation services. The projection for the
2011-12 school year is based on current year’s billing experience and estimated receipts for
magnet schools and extended day transportation needs.
2) A decrease of $288,797 in the amount of general education aid set aside for pupil
transportation; the decrease is chiefly a result of a reduction of $9 per pupil unit in the amount
set aside for pupil transportation and the number of pupil units used for the calculation. The
projected pupil units for 2011-12 school year is 60 less than the estimate for the 2010-11
school year.
3) An increase of $88,339 in the budgets for special education transportation aid and bus
depreciation aid.
Expenditures (Comparison of 2010-11 to 2011-12) – Total expenditures for 2011-12 are
estimated to be $15.61 million. This is $1.22 million less than the final estimate for the current
school year. There are many factors that have contributed to the decrease; however, a majority
of the decrease is due to the following factors:
12
1) A decrease of $1.63 million in the budget for school bus purchases.
2) A decrease of $200,000 in the budgets for contracted transportation and transportation
reimbursements for non-public students. The reduction of $50,000 in non-public student
transportation is one of the budget adjustments approved by the School Board in March
2011.
3) A decrease of $150,000 in the fuel budget mainly a result of the School Board approved
reduction in transportation services – increase walking distances for both elementary and
secondary students.
4) A projected increase of $292,011 in the health insurance premium budget based employees’
actual plan selection.
Summary – The net result of all the budget items described above is that the estimated
expenditures exceed estimated revenues by $455,874.
CAPITAL EXPENDITURE ACCOUNT
The School Board approved the preliminary 2011-12 capital expenditure budget on April 25,
2011. 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 2011 has been increased by
$34,322 (from $10.10 million to 10.14 million); this is mainly due to a small increase in the per
pupil unit funding for operating capital (from $198.98 per pupil unit to $200.07 per pupil unit) to
reflect updated building age factor used to determine the district’s per pupil unit operating capital
funding.
The expenditure budget as approved by the School Board in April 2011 has been reduced by
$20,509 to reflect actual health and safety projects approved by the State.
Details of the district’s 2011-12 capital expenditure revenue sources and spending plans can be
found in the Capital Expenditure Budget document as approved by the School Board on April 25,
2011.
The table below shows the budgeted totals of capital expenditure account revenues and
expenditures for 2010-11 and 2011-12.
General Fund
Capital Expenditure Account
Revenue
Expenditure
Revenue less Expenditure
2010-11
Revised Final
Budget
2011-12
Preliminary
Budget
Amount of
Change
Percent
Change
10,052,580
10,526,121
(473,541)
10,136,337
11,424,152
(1,287,815)
83,757
898,031
(814,274)
0.83%
8.53%
Summary - The projected June 30, 2012 reserve for operating capital is a deficit of $293,048 and
the reserve for health and safety projects is $201,215.
13
FOOD SERVICE FUND
Overview – At its regular meeting on May 9, 2011 the School Board approved the
administration’s recommendation to increase school lunch prices for 2011-12 school year by
$0.05 per lunch for elementary and secondary students and adults. The most recent breakfast
and lunch prices increase was in the 2007-08 school year when the price of lunch was increased
by $0.20 at all levels. Breakfast and milk prices were not increased.
Beginning with the 2011-12 school year, elementary lunches are priced at $2.10, secondary
lunches at $2.25 and adult lunches at $3.30.
The need to increase school lunch prices is driven by a federal mandate due to the Healthy
Hunger-Free Kids Act of 2010 which is part of First Lady Michelle Obama’s initiative to improve
the nutritional standards of school lunches nationwide. The mandate also has implications on the
National School Lunch Program to ensure that schools are providing the same level of financial
support for meals served to all students. The intended result is equity in school lunch pricing.
The table below shows the budgeted totals of food service fund revenues, expenditures and fund
balances for 2010-11 and 2011-12.
Food Service Fund
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Revised Final
Budget
2,562,797
11,126,513
12,027,483
(900,970)
1,661,827
13.82%
2011-12
Preliminary
Budget
1,661,827
11,348,582
11,640,417
(291,835)
1,369,992
11.77%
Amount of
Change
(900,970)
222,069
(387,066)
609,135
(291,835)
Percent
Change
2.00%
-3.22%
-17.56%
Revenues (Comparison of 2010-11 to 2011-12) – The preliminary 2011-12 food service
revenues are projected at $11.35 million, which is 2.00 percent or $222,069 more than the
2010-11 final estimate.
The projected increase in total revenue is mainly due to a combination of the following factors:
1) A projected net increase of $330,402 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 net decrease of $48,494 in sales to students. This projected net decrease is
mainly due to the per lunch price increase of $0.05 and more students eligible for free-andreduced-price breakfasts and lunches and fewer students paying full price. The net result of
this and item (1) above is a net increase of $281,908 in projected revenue.
3) A projected decrease of $59,839 in catering and special functions; this projected decrease is
based on current sales trends.
Expenditures (Comparison of 2010-11 to 2011-12) – The projected expenditures for
2011-12 totaled $11.64 million. This is $387,066 or 3.22 percent less than our 2010-11 revised
final budget estimate. The chief reasons for the decrease are listed below.
1) A decrease of $578,000 in the budgets for site improvement and equipment purchases. The
current year’s site improvement and equipment purchases budgets are used to fund the
kitchen renovation and equipment upgrade at Scott Highlands Middle School and Highland
14
Elementary School. These two projects were completed last summer. The current year
budget of $340,000 reflects the administration’s estimate for routine kitchen or serving area
improvement, equipment upgrade and replacement of obsolete equipment.
2) A net increase of $150,000 in the budgets for lunchroom supplies and food costs; this is
mainly due to higher prices and in some situations surcharge imposed by vendors to offset
higher fuel prices.
Summary - As a result of the items described above, food service fund expenditures are
projected to exceed revenues by $291,835. The June 30, 2012 projected food service fund
balance is $1.37 million.
COMMUNITY SERVICE FUND
Overview – Revenues in the community service fund are driven by per capita allowances and
include four basic categories:
a) General community education revenue of $5.42 per capita;
b) Youth service revenue of $1.00 per capita;
c) Early Childhood Family Education revenue of $120.00 for each 0-5-year-old child (based
on 2007 legislation), and
d) Home visiting levy revenue of $1.60 for each 0-5-year-old child.
Besides these four 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 major 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 2010-11 and 2011-12.
Community Service Fund
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Revised Final
Budget
824,772
9,278,042
9,230,493
47,549
872,321
9.45%
2011-12
Preliminary
Budget
872,321
9,357,715
9,211,577
146,138
1,018,459
11.06%
Amount of
Change
47,549
79,673
(18,916)
98,589
146,138
Percent
Change
0.86%
-0.20%
16.75%
Revenues (Comparison of 2010-11 to 2011-12) – The proposed 2011-12 community service
fund revenue budget totaled $9.36 million, a small increase of $79,673 over the current year’s
revised final budget.
There are many factors that have contributed to the net increase. They are listed below.
1) The budgets for miscellaneous and local revenues, including tuition and fees from patrons,
facilities rental, gifts and bequests, show a net increase of $70,004.
2) A net increase of $93,627 in the state aids budget. State aid for the district’s Early Childhood
Family Education Program was increased to reflect updated 0-5-year-old child count used to
calculate the revenue.
15
3) The budget for federal revenue for 2011-12 is $79,071 less than the current year’s estimate.
The current year budget for federal revenue includes two federal Civics Grants; the projection
for 2011-12 does not include these two federal grants. The district does expect to receive the
awards again for next school year and will adjust this budget once confirmation of renewal
has been received.
Expenditures (Comparison of 2010-11 to 2011-12) – The proposed 2011-12 expenditure
budget for the community service fund totaled $9.21 million, $18,916, or 0.20 percent less than
the final estimate for 2010-11.
There are numerous changes, both positive and negative, to the 2010-11 budget that have
contributed to the net decrease, however, the three main reasons for the reduction are listed
below.
1) A projected decrease of $292,229 in the salary and employee benefits budgets for teachers
and clerical staff. These budgets are driven by program offerings.
2) A net increase of $242,529 in the budget for purchased services. Purchased/contracted
services budget is closely tied to our program offerings.
3) A net increase of $30,658 in the budgets for supplies and materials and equipment.
Summary - As a result of the explanations noted above, community service fund revenues are
projected to exceed expenditures by $146,138. We anticipate that the June 30, 2012 community
service fund balance will increase to $1.02 million. Of this amount, $178,554 is reserved for Adult
Basic Education, $267,664 is reserved for Early Childhood Family Education, $74,233 is reserved
for School Readiness and a negative balance of $31,748 is attributable to community services.
The remaining $529,756 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.
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.
16
ALTERNATIVE FACILITIES – LEVY ACCOUNT
For 2011-12, the School Board adopted an alternative facilities levy of $7.70 million in December
2010 to fund state-approved major maintenance projects for 2011-12 school year. A detailed list
of all of the state-approved major maintenance projects can be found in Appendix B of the
district’s 2011-12 capital expenditure budget, which was approved by the School Board on April
25, 2011.
The table below shows budgeted totals of the alternative facilities-levy account revenues,
expenditures and fund balances for 2010-11 and 2011-12.
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.
2010-11
Revised Final
Budget
(1,396,911)
7,322,623
6,888,520
434,103
(962,808)
-13.98%
2011-12
Preliminary
Budget
(962,808)
7,703,130
6,703,208
999,922
37,114
0.55%
Amount of
Change
434,103
380,507
(185,312)
565,819
999,922
Percent
Change
5.20%
-2.69%
-103.85%
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 2010-11 and 2011-12.
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.
2010-11
Revised Final
Budget
2,260,155
20,000
1,148,715
(1,128,715)
1,131,440
98.50%
2011-12
Preliminary
Budget
1,131,440
4,526
1,135,966
(1,131,440)
(0)
0.00%
Amount of
Change
(1,128,715)
(15,474)
(12,749)
(2,725)
(1,131,440)
Percent
Change
-77.37%
-1.11%
-100.00%
The preliminary revenue budget of $4,526 for 2011-12 represents the administration’s interest
income projection.
At the May 12, 2008 regular meeting, the School Board approved the purchase and development
of a new district office facility located at 3455 153rd 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
17
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 2011-12
proposed expenditure budget of $1.13 million reflects the transfer of these school building capital
expenditures. School year 2011-12 is the fourth and last of a four-year planned transfer of
eligible school building capital expenditures.
The projected June 30, 2012 fund balance is zero; this district will close out this account prior to
the end of the 2011-12 school year.
DEBT SERVICE FUND - REGULAR
Overview – The table below shows the budgeted totals of regular debt service fund revenues,
expenditures and fund balances for 2010-11 and 2011-12.
Debt Service Fund - Regular
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Revised Final
Budget
4,991,110
17,264,452
18,125,436
(860,984)
4,130,126
22.79%
2011-12
Preliminary
Budget
4,130,126
17,493,748
18,037,783
(544,035)
3,586,091
19.88%
Amount of
Change
(860,984)
229,296
(87,653)
316,949
(544,035)
Percent
Change
1.33%
-0.48%
-13.17%
Revenues – Revenues for the regular debt service fund are directly tied to the district’s bond
principal and interest payment needs. For the 2011-12 school year, 95.68 percent of the revenue
budget comes from property taxes and only 4.12 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 2011-12 debt service expenditures is $87,653 less than our
final estimate for 2010-11. As indicated above, these expenditures are based on the district’s
actual bond principal and interest repayment schedules.
Summary – The projected June 30, 2012 debt service fund balance of $3.59 million is $544,035
less than our projection for the end of fiscal year 2011. 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, at the top of the next page, shows the budgeted totals of OPEB debt service fund
revenues, expenditures and fund balances for 2010-11 and 2011-12.
18
Debt Service Fund - OPEB
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Revised Final
Budget
299,814
1,778,452
1,709,038
69,414
369,228
21.60%
2011-12
Preliminary
Budget
369,228
1,785,689
1,709,038
76,651
445,879
26.09%
Amount of
Change
69,414
7,237
0
7,237
76,651
Percent
Change
0.41%
N/A
10.43%
20.76%
Revenue – The projected revenue for the 2011-12 school year is $1.79 million. 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 95.60 percent of the OPEB
debt service fund revenues come from property taxes and 4.19 percent from state aids. The
balance of the revenue budget is made up of interest earnings from short-term investment of cash
on hand.
Expenditure – The projected expenditure for the 2011-12 school year totaled $1.71 million. This
represents OPEB bond interest payments for the next school year.
Summary – The projected June 30, 2012 fund balance for this debt service fund is $445,879.
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 2010-11 and 2011-12.
Expendable Trust Scholarship Funds
Beginning Fund Balance
Revenue
Expenditure
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Revised Final
Budget
25,615
1,000
1,000
0
25,615
2561.50%
2011-12
Preliminary
Budget
25,615
1,000
1,000
0
25,615
2561.50%
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
19
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 representatives 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 below shows budgeted totals of the LCTS agency fund revenues, expenditures and
projected fund balances for 2010-11 and 2011-12.
Agency Fund - LCTS
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Revised Final
Budget
137,167
146,000
157,602
(11,602)
125,565
79.67%
2011-12
Preliminary
Budget
125,565
146,000
156,080
(10,080)
115,485
73.99%
Amount of
Change
(11,602)
0
(1,522)
1,522
(10,080)
Percent
Change
0.00%
-0.97%
-13.12%
-8.03%
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 2011-12 revenue estimate includes projected interest income of $16,000 from short-term
investments and $466,000 estimated severance payments (unused sick leave and vacation days)
to be paid from the general account of the general fund. The district is required to report
severance payments paid from the general account of the general fund as revenue and
expenditure in this internal service account.
The table, at the top of the next page, shows budgeted totals of the severance pay (GASB #16)
account revenues, expenditures and projected fund balances for 2010-11 and 2011-12.
20
Internal Service Fund
Severance Pay
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2010-11
Revised Final
Budget
(3,353,600)
466,000
450,000
16,000
(3,337,600)
N/A
2011-12
Preliminary
Budget
(3,337,600)
466,000
450,000
16,000
(3,321,600)
N/A
Amount of
Change
16,000
0
0
0
16,000
Percent
Change
0.00%
0.00%
-0.48%
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 2010-11 and 2011-12.
The 2011-12 projected revenue includes an estimate of $500,000 in interest income and
$668,775 estimated OPEB payments for eligible retirees to be paid from the general account of
the general fund. The district is required to report these OPEB payments paid from the general
account of the general fund as revenue and expenditure in this internal service account.
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 April 30,
2011 was $44.02 million.
The projected expenditure for the 2011-12 school year includes $668,755 estimated OPEB
payments to eligible retirees to be paid from the general account of the general fund. As
mentioned above, the district is required to report these payments as revenue and expenditure in
this internal service account.
The expenditure budget for the current school year represents a $3.02 million School Board
approved draw from the trust to provided relief to the general fund. No draw from the trust is
planned for the 2011-12 school year.
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.
2010-11
Revised Final
Budget
30,836,922
500,000
3,024,978
(2,524,978)
28,311,944
N/A
21
2011-12
Preliminary
Budget
28,311,944
1,168,755
668,755
500,000
28,811,944
N/A
Amount of
Change
(2,524,978)
668,755
(2,356,223)
3,024,978
500,000
Percent
Change
N/A
N/A
1.77%
ORGANIZATION OF THE REPORT
The remainder of this report is organized in five major sections.
The next section contains general summary information, including:
x a table showing totals of revenues, expenditures and fund balances by fund (page 25);
x revenues for each fund categorized in four major source categories (pages 26-27);
x charts depicting the sources of revenues for the general fund and all funds (page 29);
x tables showing expenditures for each fund categorized in six major object categories (pages
30-31), and
x charts showing the major objects of expenditures for the general fund and all funds (page
32).
The second and third sections show more detailed budgets for each fund, listing revenues in
each source category (pages 35-39) and expenditures in each object category (pages 43-56).
The fourth section (pages 59-68) contains additional information related to the district’s student
enrollment, employee counts, staffing allocations to the schools, and general fund fund balance
history.
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.
22
Summary Information
2011-12 PROJECTED REVENUES, EXPENDITURES, AND FUND BALANCE
BY FUND
Projected Fund
Balance
6/30/2011
Fund
General Fund
General Account
Special Education Account
Quality Compensation Account
Pupil Transportation Account
Capital Expenditure Account
2011-12
Revenue
Budget
N/A
N/A
N/A
N/A
N/A
2011-12
Expenditure
Budget
221,196,301
31,697,048
7,025,813
15,153,911
10,136,337
201,786,142
55,926,278
7,292,709
15,609,785
11,424,152
Projected Fund
Balance
6/30/2012
N/A
N/A
N/A
N/A
N/A
Total General Fund
32,125,019
285,209,410
292,039,066
25,295,363
Food Service Fund
1,661,827
11,348,582
11,640,417
1,369,992
872,321
9,357,715
9,211,577
1,018,459
34,659,167
305,915,707
312,891,060
27,683,814
(962,808)
1,131,440
7,703,130
4,526
6,703,208
1,135,966
37,114
(0)
168,632
7,707,656
7,839,174
37,114
Debt Service Fund - Regular
Debt Service Fund - OPEB
4,130,126
369,228
17,493,748
1,785,689
18,037,783
1,709,038
3,586,091
445,879
Total Debt Service Funds
4,499,354
19,279,437
19,746,821
4,031,970
4,667,986
26,987,093
27,585,995
4,069,084
25,615
1,000
1,000
25,615
25,615
1,000
1,000
25,615
125,565
146,000
156,080
115,485
125,565
146,000
156,080
115,485
(3,337,600)
28,311,944
466,000
1,168,755
450,000
668,755
Sub-Total Proprietary Fund
24,974,344
1,634,755
1,118,755
25,490,344
Total All Funds
64,452,677
334,684,555
341,752,890
57,384,342
Community Service Fund
Sub-Total Operating Funds
Building Construction Fund
Alternative Facilities-Levy Account
2004 Facilities Referendum Account
Total Building Construction Fund
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
(3,321,600)
28,811,944
* Projected fund balances for June 30, 2011 have been adjusted to reflect all spring budget adjustments approved by the School Board
at its June 13, 2011 meeting and an additonal $8.0 million performance to budget savings.
25
SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND
2009-10 THROUGH 2011-12
Fund
01, 11
Source Category
State Aids & Credits
Federal Aid
Other
Sub-Total
Percent
2011-12
Pct. of
Percent
Total
Change
Prel. Budget
Total
Change
46,323,412
20.73%
47,875,103
21.48%
3.35%
47,182,530
21.33%
-1.45%
147,813,008
66.14%
163,651,307
73.43%
10.72%
158,784,484
71.78%
-2.97%
19,466,352
8.71%
2,981,789
1.34%
-84.68%
7,381,680
3.34%
147.56%
9,895,379
4.43%
8,360,103
3.75%
-15.52%
7,847,607
3.55%
-6.13%
223,498,150
100.00%
222,868,302
100.00%
-0.28%
221,196,301
100.00%
-0.75%
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
75.14%
26,111,553
73.12%
9.47%
25,714,349
81.13%
-1.52%
7,756,211
24.43%
9,420,879
26.38%
21.46%
5,802,699
18.31%
-38.41%
134,885
0.42%
180,000
0.50%
33.45%
180,000
0.57%
0.00%
31,742,920
100.00%
35,712,432
100.00%
12.51%
31,697,048
100.00%
-11.24%
Property Taxes
2,464,253
34.46%
2,538,803
35.37%
3.03%
2,380,848
33.89%
-6.22%
State Aids & Credits
4,687,472
65.54%
4,638,543
64.63%
-1.04%
4,644,965
66.11%
0.14%
Federal Aid
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
Other
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
7,151,725
100.00%
7,177,346
100.00%
0.36%
7,025,813
100.00%
-2.11%
Federal Aid
Other
Sub-Total
Quality Comp. Account
Sub-Total
Pupil Transp. Account
Property Taxes
State Aids & Credits
Federal Aid
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
14,123,866
93.62%
14,446,769
93.53%
2.29%
14,246,311
94.01%
-1.39%
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
963,140
6.38%
999,568
6.47%
3.78%
907,600
5.99%
-9.20%
15,087,006
100.00%
15,446,337
100.00%
2.38%
15,153,911
100.00%
-1.89%
Property Taxes
6,941,462
72.11%
7,373,866
73.35%
6.23%
7,078,738
69.84%
-4.00%
State Aids & Credits
2,683,788
27.88%
2,678,714
26.65%
-0.19%
3,057,599
30.16%
14.14%
Other
Sub-Total
05
Pct. of
Final Budget
23,851,824
State Aids & Credits
03
2010-11
Total
Spec. Educ. Account
Property Taxes
31
Pct. of
General Account
Property Taxes
21
2009-10
Audited Actual
Cap. Exp. Account
Federal Aid
Other
Sub-Total
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
1,190
0.01%
-
0.00%
-100.00%
-
0.00%
0.00%
9,626,440
100.00%
10,052,580
100.00%
4.43%
10,136,337
100.00%
0.83%
01,11, 21, General Fund
31, 03, 05 Property Taxes
55,729,127
19.41%
57,787,772
19.84%
3.69%
56,642,116
19.86%
-1.98%
193,159,957
67.28%
211,526,886
72.63%
9.51%
206,447,708
72.38%
-2.40%
Federal Aid
27,222,562
9.48%
12,402,668
4.26%
-54.44%
13,184,379
4.62%
6.30%
Other
10,994,594
3.83%
9,539,671
3.28%
-13.23%
8,935,207
3.13%
-6.34%
287,106,240
100.00%
291,256,997
100.00%
1.45%
285,209,410
100.00%
-2.08%
State Aids & Credits
Total General Fund
26
SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND
2009-10 THROUGH 2011-12
Fund
02
Source Category
State Aids & Credits
Percent
Total
Change
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
9.14%
426,499
3.83%
-0.60%
465,476
4.10%
3,394,443
30.51%
3.12%
3,685,868
32.48%
8.59%
Other
7,413,604
66.58%
7,305,571
65.66%
-1.46%
7,197,238
63.42%
-1.48%
11,134,289
100.00%
11,126,513
100.00%
-0.07%
11,348,582
100.00%
2.00%
Property Taxes
1,610,695
18.13%
1,610,512
17.36%
-0.01%
1,605,625
17.16%
-0.30%
State Aids & Credits
2,231,664
25.12%
2,360,340
25.44%
5.77%
2,453,967
26.22%
3.97%
111,113
1.25%
123,451
1.33%
11.10%
44,380
0.47%
-64.05%
4,930,109
55.50%
5,183,739
55.87%
5.14%
5,253,743
56.14%
1.35%
8,883,581
100.00%
9,278,042
100.00%
4.44%
9,357,715
100.00%
0.86%
N/A
Community Service
Building Construction
Property Taxes
-
0.00%
-
0.00%
0.00%
-
0.00%
State Aids & Credits
-
0.00%
-
0.00%
0.00%
-
0.00%
N/A
4,891,157
100.00%
7,342,623
100.00%
50.12%
7,707,656
100.00%
4.97%
4,891,157
100.00%
7,342,623
100.00%
50.12%
7,707,656
100.00%
4.97%
15,230,663
95.72%
16,508,026
95.62%
8.39%
16,737,322
95.68%
1.39%
603,690
3.79%
721,426
4.18%
19.50%
721,426
4.12%
0.00%
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
78,097
0.49%
35,000
0.20%
-55.18%
35,000
0.20%
0.00%
15,912,450
100.00%
17,264,452
100.00%
8.50%
17,493,748
100.00%
1.33%
1,863
100.00%
1,000
100.00%
-46.33%
1,000
100.00%
0.00%
96,092
100.00%
146,000
100.00%
51.94%
146,000
100.00%
0.00%
3,774,963
100.00%
966,000
100.00%
-74.41%
1,634,755
100.00%
69.23%
1,957,791
96.02%
1,699,913
95.58%
100.00%
1,707,150
95.60%
0.43%
78,149
3.83%
74,789
4.21%
0.00%
74,789
4.19%
100.00%
3,095
0.15%
3,750
0.21%
21.15%
3,750
0.21%
0.00%
2,039,036
100.00%
1,778,452
100.00%
-12.78%
1,785,689
100.00%
0.41%
Total Building Construction
Debt Service - Regular
Property Taxes
State Aids & Credits
Federal Aid
Other
Total Debt Service - Regular
Trust - Scholarship
Other
Agency Funds
Other
Internal Service
Other
47
Pct. of
Prel. Budget
3.85%
Other
20, 22
2011-12
Change
29.56%
Total Community Service
09 & 39
Percent
Total
429,065
Other
08
Pct. of
Final Budget
3,291,620
Federal Aid
07
2010-11
Total
Federal Aid
Total Food Service
15, 56
Pct. of
Food Service
Property Taxes
04
2009-10
Audited
Debt Service - OPEB
Property Taxes
State Aids & Credits
Other
Total Debt Service -OPEB
Grand Total, All Funds
Property Taxes
74,528,276
22.32%
77,606,223
22.88%
4.13%
76,692,213
22.91%
-1.18%
196,502,525
58.86%
215,109,940
63.42%
9.47%
210,163,366
62.79%
-2.30%
Federal Aid
30,625,295
9.17%
15,920,562
4.69%
-48.01%
16,914,627
5.05%
6.24%
Other
32,183,573
9.64%
30,523,354
9.00%
-5.16%
30,914,349
9.24%
1.28%
Total
333,839,669
100.00%
339,160,079
100.00%
1.59%
334,684,555
100.00%
-1.32%
State Aids & Credits
27
28
Revenues by Source Category
2011-12 Budget
General Fund
Property Taxes
100%
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
5.05%
Other
9.24%
Property Taxes
22.91%
State Aids & Credits
62.79%
29
SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND
2009-10 THROUGH 2011-12
Fund
Object Category
01, 11
2009-10
Pct. of
2010-11
Pct. of
Percent
2011-12
Pct. of
Percent
Audited Actual
Total
Final Budget
Total
Change
Prel. Budget
Total
Change
General Account
Salaries
137,623,711
67.14%
135,576,915
64.70%
-1.49%
131,977,502
65.40%
-2.65%
Benefits
40,292,384
19.66%
42,296,080
20.18%
4.97%
40,291,937
19.97%
-4.74%
Purchased Services
13,702,418
6.68%
15,429,181
7.36%
12.60%
13,986,377
6.93%
-9.35%
Supplies & Materials
5,326,088
2.60%
5,896,153
2.81%
10.70%
5,277,271
2.62%
-10.50%
Capital Expenditures
2,594,012
1.27%
2,554,478
1.22%
-1.52%
2,049,648
1.02%
-19.76%
Other Expenditures
5,452,083
2.66%
7,802,336
3.72%
43.11%
8,203,407
4.07%
5.14%
204,990,696
100.00%
209,555,143
100.00%
2.23%
201,786,142
100.00%
-3.71%
Sub-Total
21
Spec. Educ. Account
Salaries
39,057,073
72.86%
40,361,159
69.69%
3.34%
39,726,042
71.03%
-1.57%
Benefits
12,519,031
23.35%
13,976,118
24.13%
11.64%
13,053,075
23.34%
-6.60%
Purchased Services
1,330,926
2.48%
1,661,935
2.87%
24.87%
1,539,717
2.75%
-7.35%
Supplies & Materials
439,891
0.82%
1,135,311
1.96%
158.09%
922,323
1.65%
-18.76%
Capital Expenditures
196,726
0.37%
687,243
1.19%
249.34%
590,450
1.06%
-14.08%
63,108
0.12%
94,671
0.16%
50.01%
94,671
0.17%
0.00%
53,606,755
100.00%
57,916,437
100.00%
8.04%
55,926,278
100.00%
-3.44%
Other Expenditures
Sub-Total
31
Quality Comp. Account
Salaries
6,313,478
83.96%
6,108,812
83.29%
-3.24%
6,090,091
83.51%
-0.31%
Benefits
1,138,043
15.13%
1,171,241
15.97%
2.92%
1,148,040
15.74%
-1.98%
Purchased Services
39,333
0.52%
47,915
0.65%
21.82%
47,915
0.66%
0.00%
Supplies & Materials
18,894
0.25%
4,863
0.07%
-74.26%
4,863
0.07%
0.00%
Capital Expenditures
6,736
0.09%
1,500
0.02%
-77.73%
1,500
0.02%
0.00%
Other Expenditures
2,978
0.04%
300
0.00%
-89.93%
300
0.00%
100.00%
7,519,461
100.00%
7,334,631
100.00%
-2.46%
7,292,709
100.00%
-0.57%
Sub-Total
03
Pupil Transp. Account
Salaries
6,493,171
42.52%
6,822,267
40.53%
5.07%
6,875,566
44.05%
0.78%
Benefits
2,680,639
17.56%
3,105,079
18.44%
15.83%
3,426,419
21.95%
10.35%
Purchased Services
2,992,609
19.60%
3,565,457
21.18%
19.14%
3,419,400
21.91%
-4.10%
Supplies & Materials
1,485,448
9.73%
1,634,900
9.71%
10.06%
1,799,900
11.53%
10.09%
Capital Expenditures
1,600,458
10.48%
1,691,950
10.05%
5.72%
70,000
0.45%
-95.86%
17,365
0.11%
15,000
0.09%
-13.62%
18,500
0.12%
23.33%
15,269,689
100.00%
16,834,653
100.00%
10.25%
15,609,785
100.00%
-7.28%
Salaries
1,446,552
13.97%
1,195,757
11.36%
-17.34%
1,153,852
10.10%
-3.50%
Benefits
519,723
5.02%
461,880
4.39%
-11.13%
457,828
4.01%
-0.88%
Purchased Services
4,255,888
41.11%
3,850,836
36.58%
-9.52%
4,030,289
35.28%
4.66%
Supplies & Materials
659,619
6.37%
1,386,448
13.17%
110.19%
2,391,923
20.94%
72.52%
Capital Expenditures
2,546,647
24.60%
2,752,060
26.15%
8.07%
2,424,467
21.22%
-11.90%
924,759
8.93%
879,140
8.35%
-4.93%
965,793
8.45%
9.86%
10,353,189
100.00%
10,526,121
100.00%
1.67%
11,424,152
100.00%
8.53%
Other Expenditures
Sub-Total
05
Cap. Exp. Account
Other Expenditures
Sub-Total
01, 11, 21, General Fund
31, 03, 05
Salaries
190,933,985
65.45%
190,064,910
62.90%
-0.46%
185,823,053
63.63%
-2.23%
Benefits
57,149,820
19.59%
61,010,398
20.19%
6.76%
58,377,299
19.99%
-4.32%
Purchased Services
22,321,174
7.65%
24,555,324
8.13%
10.01%
23,023,698
7.88%
-6.24%
Supplies & Materials
7,929,940
2.72%
10,057,675
3.33%
26.83%
10,396,280
3.56%
3.37%
Capital Expenditures
6,944,579
2.38%
7,687,231
2.54%
10.69%
5,136,065
1.76%
-33.19%
Other Expenditures
6,460,292
2.21%
8,791,447
2.91%
36.08%
9,282,671
3.18%
5.59%
291,739,790
100.00%
302,166,985
100.00%
3.57%
292,039,066
100.00%
-3.35%
Total General Fund
30
SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND
2009-10 THROUGH 2011-12
Fund
02
04
Object Category
Pct. of
Percent
Prel. Budget
Total
Change
36.14%
3,869,401
32.17%
-1.09%
3,816,129
32.78%
-1.38%
9.51%
885,072
7.36%
-14.07%
983,778
8.45%
11.15%
-1.38%
Purchased Services
329,812
3.05%
361,785
3.01%
9.69%
356,785
3.07%
Supplies & Materials
5,373,041
49.63%
5,981,725
49.73%
11.33%
6,132,225
52.68%
2.52%
Capital Expenditures
168,716
1.56%
918,000
7.63%
444.11%
340,000
2.92%
-62.96%
Other Expenditures
11,815
0.11%
11,500
0.10%
-2.66%
11,500
0.10%
0.00%
Total Food Service
10,825,311
100.00%
12,027,483
100.00%
11.11%
11,640,417
100.00%
-3.22%
Community Service
Salaries
4,365,658
48.55%
4,673,278
50.63%
7.05%
4,502,320
48.88%
-3.66%
Benefits
1,176,909
13.09%
1,372,685
14.87%
16.63%
1,251,414
13.59%
-8.83%
Purchased Services
3,022,852
33.62%
2,732,179
29.60%
-9.62%
2,974,708
32.29%
8.88%
Supplies & Materials
350,656
3.90%
386,886
4.19%
10.33%
391,190
4.25%
1.11%
Capital Expenditures
68,427
0.76%
61,146
0.66%
-10.64%
87,500
0.95%
43.10%
6,983
0.08%
4,319
0.05%
-38.15%
4,445
0.05%
2.92%
8,991,485
100.00%
9,230,493
100.00%
2.66%
9,211,577
100.00%
-0.20%
Building Construction
Salaries
77,105
0.86%
77,105
0.96%
0.00%
77,105
0.98%
0.00%
Benefits
31,122
0.35%
29,204
0.36%
-6.16%
34,620
0.44%
18.55%
Purchased Services
562,338
6.27%
594,484
7.40%
5.72%
554,398
7.07%
-6.74%
Supplies & Materials
2,786
0.03%
91,398
1.14%
3180.66%
78,689
1.00%
-13.91%
Capital Expenditures
8,290,090
92.49%
7,151,937
88.99%
-13.73%
7,001,255
89.31%
-2.11%
-
0.00%
93,107
1.16%
0.00%
93,107
1.19%
0.00%
8,963,441
100.00%
8,037,235
100.00%
-10.33%
7,839,174
100.00%
-2.46%
18,300,266
100.00%
18,125,436
100.00%
-0.96%
18,037,783
100.00%
-0.48%
1,000
100.00%
1,000
100.00%
0.00%
1,000
100.00%
0.00%
Salaries
17,089
10.69%
13,148
8.34%
-23.06%
13,601
8.71%
3.45%
Benefits
2,610
1.63%
4,154
2.64%
59.13%
2,179
1.40%
-47.54%
Debt Service - Regular
Expendable Trust - Scholarship
Other
Agency Funds
Purchased Services
140,210
87.68%
140,100
88.89%
-0.08%
140,100
89.76%
0.00%
Supplies & Materials
-
0.00%
200
0.13%
100.00%
200
0.13%
0.00%
Total Agency Funds
159,910
100.00%
157,602
100.00%
-1.44%
156,080
100.00%
-0.97%
6,381,280
100.00%
3,474,978
100.00%
-45.54%
1,118,755
100.00%
-67.81%
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
Total Internal Service
6,381,280
100.00%
3,474,978
100.00%
-45.54%
1,118,755
100.00%
-67.81%
Debt Service - OPEB
Other
2,067,931
0.00%
1,709,038
100.00%
100.00%
1,709,038
100.00%
0.00%
Internal Service
Benefits
Perm. Transf. from Other Funds
47
2011-12
Change
3,911,917
Other
20, 22
Percent
Total
1,030,012
Total Building Construction
09 & 39
Pct. of
Final Budget
Salaries
Other Expenditures
08
2010-11
Total
Benefits
Total Community Service
07
Pct. of
Food Service
Other Expenditures
15, 56
2009-10
Audited Actual
Grand Total, All Funds
Salaries
199,305,755
57.37%
198,697,842
55.98%
-0.31%
194,232,208
56.83%
-2.25%
Benefits
65,771,754
18.93%
66,776,491
18.81%
1.53%
61,768,045
18.07%
-7.50%
-4.70%
Purchased Services
26,376,386
7.59%
28,383,872
8.00%
7.61%
27,049,689
7.91%
Supplies & Materials
13,656,423
3.93%
16,517,884
4.65%
20.95%
16,998,584
4.97%
2.91%
Capital Expenditures
15,471,812
4.45%
15,818,314
4.46%
2.24%
12,564,820
3.68%
-20.57%
Other Expenditures
26,848,286
7.73%
28,735,847
8.10%
7.03%
29,139,544
8.53%
1.40%
347,430,415
100.00%
354,930,250
100.00%
2.16%
341,752,890
100.00%
-3.71%
Total
31
Expenditures by Object Category
2011-12 Budget
General Fund
90%
Salaries
80%
Benefits
Purchased Services
70%
Supplies & Materials
Capital Expenditures
60%
Other Expenditures
50%
40%
30%
20%
10%
0%
General
Spec. Ed.
Q Comp
Pupil Transp.
Cap. Exp.
All Funds
Salaries
Benefits
Supplies & Materials
4.97%
Purchased Services
7.91%
Purchased Services
Supplies & Materials
Capital Expenditures
Capital Expenditures
3.68%
Other Expenditures
Other Expenditures
8.53%
Benefits
18.07%
Salaries
56.83%
32
Revenue Budget Schedules
REVENUE BY SOURCE
2009-10
ACTUAL
2010-11
FINAL BUDGET
2011-12
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
Advertising Revenue
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
Miscellaneous Federal Direct Aid
Resale - Nontaxable
Resale - Taxable
Sale of Materials
Sale of Equipment
Insurance Recovery
Judgments for School District
Perm. Transfers from Other Funds
38,471,599
729,403
214,009
6,325,745
582,657
8,696
13,526
484,134
679,201
668,753
299,767
101,513
590,335
188,840
1,089,127
5,183,463
765,419
140,884,363
2,031,831
55,134
30,866
698,711
10,211
2,600,894
485,778
249,800
17,788,448
42,571
168,809
363,242
2,478
8,996
44,500
-
40,215,247
225,358
200,000
6,652,498
582,000
22,000
559,000
340,609
992,000
466,000
144,900
741,040
200,000
380,922
3,950,461
750,000
156,821,603
1,670,290
70,000
16,000
886,982
9,818
2,827,882
535,232
63,500
2,034,606
43,345
110,874
93,948
226,814
5,000
5,000
150,000
82,409
-
38,595,538
223,521
469,368
7,312,103
582,000
22,000
487,000
420,797
1,051,520
376,000
153,594
700,295
408,766
3,843,946
750,000
151,553,897
2,044,951
70,000
16,000
886,982
9,818
2,849,820
514,516
88,500
7,042,328
53,996
285,356
92,424
228,227
5,000
5,000
53,038
-
Total
221,862,817
222,075,338
221,196,301
Misc. Rev from Local Sources
Misc. Federal Direct Aid
59,165
1,576,168
792,964
-
Total
1,635,332
792,964
-
SRC DESCRIPTION
GENERAL FUND/General Account
001
003
005
009
010
020
021
040
041
050
051
052
053
060
092
095
096
099
201
211
212
213
227
234
258
300
363
369
370
400
499
500
599
620
621
622
624
625
628
649
GENERAL FUND/Magnet Program
099
599
35
REVENUE BY SOURCE
2009-10
ACTUAL
2010-11
FINAL BUDGET
2011-12
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
Federal Aids Thru Local Agencies
Resale - Nontaxable
120,086
1,545
11,522
60,087
19,772,810
4,018,927
7,756,211
1,732
180,000
96,487
20,845,421
5,169,645
9,296,854
124,025
-
180,000
114,023
21,085,162
4,515,164
5,689,468
113,231
-
Total
31,742,920
35,712,432
31,697,048
Maintenance Levies
State Aid - Non-Public Transportation
2,464,253
4,687,472
2,538,803
4,638,543
2,380,848
4,644,965
Total
7,151,725
7,177,346
7,025,813
787 356
787,356
1,190
2,301
7,887,228
280,334
5,702,947
253,357
145,000
27,293
979 125
979,125
443
7,847,485
311,477
6,028,896
258,911
20,000
892 000
892,000
600
7,558,688
311,477
6,078,484
297,662
15,000
15,087,006
15,446,337
15,153,911
Maintenance Levies
Gifts & Bequests
Miscellaneous Local Revenues
Gen Educ Aid for Capital Expenditures
Sale of Equipment
6,941,462
1,190
2,683,788
-
7,373,866
2,678,714
-
7,078,738
3,057,599
-
Total
9,626,440
10,052,580
10,136,337
SRC DESCRIPTION
GENERAL FUND/Special Education Account
071
096
099
211
360
361
365
400
405
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
36
REVENUE BY SOURCE
2009-10
ACTUAL
2010-11
FINAL BUDGET
2011-12
PREL. BUDGET
17,500
5,200
11,256
429,065
669,814
1,681,654
178,194
363,831
1,606
396,520
7,061,569
168,080
149,999
-
29,750
426,499
510,390
1,840,315
140,000
500,000
2,305
372,810
28,623
6,974,321
171,500
130,000
-
29,750
465,476
736,795
1,903,123
140,000
500,000
1,500
404,450
6,925,827
141,661
100,000
-
11,134,289
11,126,513
11,348,582
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
1,397,224
24,064
189,407
33,639
3,801,242
138,939
13,815
4,779
9,439
492,572
49,872
10,044
165,672
725
63,031
921
1,907,462
259,524
111,113
1,053
209,043
1,424,539
6,520
179,453
34,280
4,164,197
155,300
9,180
3,780
10,000
495,927
40,698
6,500
161,142
500
69,555
870
1,949,053
340,362
123,451
1,735
2,000
99,000
1,388,734
6,576
210,315
33,908
4,282,523
147,900
10,094
4,809
10,000
489,660
36,570
6,500
129,044
500
69,555
870
2,063,207
319,835
44,380
1,735
2,000
99,000
Total
8,883,581
9,278,042
9,357,715
SRC DESCRIPTION
FOOD SERVICE FUND
092
096
099
300
471
472
473
474
475
476
479
601
606
608
624
631
Interest Earnings
Gifts & Bequests
Miscellaneous Local Revenues
State Aids & Grants
Federal School Lunch Program
Federal Special Assistance
Commodity Cash Rebate Program
Commodity Distribution Prog.-Fed.
Special Milk Program-Federal
School Breakfast Program-Federal
Summer Food Service Program
Food Service Sales to 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
37
REVENUE BY SOURCE
2009-10
ACTUAL
2010-11
FINAL BUDGET
2011-12
PREL. BUDGET
Miscellaneous Local Revenues
Permanent Transfers from Other Funds
37,114
4,847,224
7,322,623
7,703,130
Total
4,884,338
7,322,623
7,703,130
Interest Earnings
Miscellaneous Local Revenues
6,819
-
20,000
-
4,526
-
Total
6,819
20,000
4,526
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Interest Earnings
Mkt Value Homestead & Agric Credit
Other State Credits
13,186,076
256,931
1,787,656
78,097
594,995
8,695
14,603,070
66,782
1,838,174
35,000
713,128
8,298
14,478,648
68,479
2,190,195
35,000
713,128
8,298
Total
15,912,450
17,264,452
17,493,748
Interest Earnings
Gifts & Bequests
1,863
-
1,000
-
1,000
-
Total
1,863
1,000
1,000
Miscellaneous Local Revenues
1,988,893
-
-
Total
1,988,893
-
-
Tuition
Fees
4,793
-
-
-
Total
4,793
-
-
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
38
REVENUE BY SOURCE
2009-10
ACTUAL
2010-11
FINAL BUDGET
2011-12
PREL. BUDGET
Interest Earnings
Miscellaneous Local Revenues
Permanent Transfers from Other Funds
98,137
477,258
-
16,000
450,000
-
16,000
450,000
-
Total
575,395
466,000
466,000
Unrealized Market Value Appreciation
Interest Earnings
Miscellaneous Local Revenues
Contribution to OPEB Revocable Trust
288,442
548,745
2,362,381
500,000
-
500,000
668,755
Total
3,199,568
500,000
1,168,755
Miscellaneous Local Revenues
91,299
146,000
146,000
Total
91,299
146,000
146,000
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Interest Earnings
Mkt Value Homestead & Agric Credit
Other State Credits
Permanent Transfers from Other Funds
1,726,437
231,354
3,095
77,023
1,126
-
1,509,873
190,040
3,750
73,743
1,046
-
1,476,644
6,989
223,517
3,750
73,743
1,046
-
Total
2,039,036
1,778,452
1,785,689
SRC DESCRIPTION
INTERNAL SERVICE FUND 20
Severance Pay (GASB #16)
092
099
099
INTERNAL SERVICE FUND 22
OPEB Revocable Trust
091
092
099
614
AGENCY FUND 39 - LCTS
Local Collaborative Time Study
099
DEBT SERVICE FUND 47 - OPEB BONDS
001
003
009
092
234
258
649
39
Expenditure Budget Schedules
EXPENDITURE BY OBJECT
2009-10
ACTUAL
OBJ DESCRIPTION
2010-11
FINAL BUDGET
2011-12
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
187
190
191
195
210
214
218
220
225
230
235
250
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 Salaryy
Campus Security Specialists
Non Supervisory Special Staff
Crossing Guard Salary
Other Classified Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodial Salary
Custodial Aides Salary
Lunchroom Supervision & Cleanup Salary
Overtime
Cocurricular Salary
Stipend
Special Assignment
Personal Days/Longevity Pay
Cell Phone Reimbursement
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
LTD
Tax Sheltered Annuities
1,983,500
43,268
658,753
5,087,984
1,131,018
4,420,629
346,704
2,081,864
87,725,798
3,532,704
24,834
29,263
2,215,314
1,215,293
63,197
13,475
2,122,666
2,136,051
607,808
802,520
2,092,621
263,720
160,935
765,911
7,832
422,366
5,018,889
62,753
5,494,355
53,660
(543,566)
82,300
3,900,006
2,016,195
155,515
174,400
11,909
70,137
446,847
(450,176)
9,959,829
1,372,743
6,291,214
1,344,993
16,386,987
92,634
7
980,425
43
2,051,589
43,786
578,002
5,647,182
667,300
247,935
4,497,718
336,289
2,231,861
86,654,503
3,135,641
146,908
8,167
2,360,739
1,243,060
53,860
4,500
1,953,946
1,944,716
481,545
592,215
2,077,278
266,178
158,990
794,389
8,800
246,970
4,851,749
98,212
5,616,413
37,304
(543,566)
92,935
3,386,575
2,238,924
134,695
186,500
3,900
40,968
1,007,861
(462,697)
10,266,023
1,410,714
6,290,814
1,377,582
18,028,943
109,221
1,008,833
2,035,283
43,786
594,550
6,114,088
537,561
248,373
4,229,284
351,902
2,397,704
84,165,453
3,445,868
43,850
7,425
2,316,183
1,258,983
53,860
6,500
1,911,255
1,634,368
481,686
742,630
1,853,707
266,178
198,483
776,915
8,800
169,296
4,868,867
76,248
5,470,495
56,792
(543,566)
93,113
3,371,199
1,923,803
117,662
185,500
22,000
453,125
(462,697)
10,047,476
1,362,964
6,736,941
1,233,850
17,851,908
69,403
914,068
EXPENDITURE BY OBJECT
2009-10
ACTUAL
OBJ DESCRIPTION
251
252
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
389
390
393
394
395
398
Tax Advantage Employer-Sponsored Hlth Arrangement
OPEB - Up to or Equal to ARC
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
H ti Fuel
Heating
F l
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
Registration/Fees to Other MN School Districts
Payments for Educ to MN Sch Dist
Special Education Contract Services-Pupil
Payment for Education to Other Agencies
Inter Dept. Admin. Service Chargeback
Inter Dept. Misc. Service Chargeback
44
322,610
2,036,738
828,471
85,342
236,336
189,495
(182,916)
19,386
8,482
59,600
66,381
3,117
2,055,269
8,384
313,597
226,847
133,275
103,806
195,973
203,222
2,570,844
977 477
977,477
184,134
358,554
138,353
337,581
13,139
709,881
35,240
17,304
59,269
13,447
1,955
36,358
48,223
1,029,493
383,750
10,380
147,792
221,541
815
1,041,744
27,067
1,407,733
(140,046)
(271,381)
2010-11
FINAL BUDGET
2,448,722
781,228
2,500
375,000
193,965
(179,495)
58,000
14,323
58,250
126,750
2,537
2,239,677
150,543
300,000
318,282
1,000
193,302
157,251
460,600
309,377
231,105
2,570,020
1 780 936
1,780,936
237,164
351,066
294,000
487,771
13,139
882,801
32,701
16,127
65,461
13,000
1,955
48,632
1,675
974,318
570,196
7,009
183,527
160,853
1,150,000
45,640
527,477
(173,007)
(459,835)
2011-12
PREL. BUDGET
3,921
668,755
828,311
375,000
193,965
(179,495)
58,000
16,773
61,162
87,690
2,897
2,162,847
150,543
400,000
238,694
1,000
251,452
80,296
17,941
241,610
186,111
2,505,436
1 176 407
1,176,407
206,065
358,696
294,000
487,771
13,139
808,227
42,700
16,127
65,461
18,000
2,000
48,101
4,875
1,043,503
487,645
12,396
719,570
169,179
1,150,706
45,640
5,000
(173,007)
(439,835)
EXPENDITURE BY OBJECT
2009-10
ACTUAL
OBJ DESCRIPTION
401
402
403
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
535
555
556
580
581
589
820
821
895
898
910
General Supplies
Software
Resale Supplies
Subscription & Professional Books
Fundraiser Materials & Supplies
Supplies - Repairs
Supplies - Audio Visual Equip.
Supplies - Buildings
Supplies - Custodial Cleaning
Supplies - Electrical
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
F d I t ti
Food-Instructional
l Materials
M t i l
Food & Beverages for Meetings
Warehouse Inventory Adjustment
Site/Grounds Acquisition/Improvement
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Capital Leases
Technology Equipment
Major Software Purchase
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Lease Transactions/Installment
Dues and Memberships
Software License Fees
Indirect Cost Chargeback
Scholarships
Perm. Transfers to Other Funds
1,403,606
123,684
438,261
93,441
165,719
37,998
5,060
138,984
378,555
17,738
84,930
38,243
138,717
40,463
34,223
2,764
1,460,624
53,747
65,123
7,425
64,687
238,686
99,524
38 719
38,719
18,494
(1,281)
5,836
37,542
76,475
392,979
1,869,251
441,638
77,548
(392,979)
180,305
81,952
133,559
5,056,267
Total
2010-11
FINAL BUDGET
1,409,834
191,676
327,469
116,388
53,300
206,917
1,782
199,230
389,319
21,225
80,000
65,166
137,540
52,348
43,905
3,500
1,779,321
52,706
27,335
105,553
33,336
161,725
238,868
100,909
15 820
15,820
14,940
5,219
7,699
126,121
1,769,953
472,631
55,855
187,681
113,691
(659)
80,000
7,421,623
2011-12
PREL. BUDGET
1,353,508
143,164
310,598
102,074
54,800
88,992
1,782
200,000
388,393
21,225
85,000
67,633
144,292
64,182
44,822
3,500
1,487,518
52,198
15,000
130,515
47,772
131,218
242,221
67,177
12 614
12,614
17,073
5,219
7,699
82,369
1,601,703
153,928
198,730
188,096
122,461
90,747
7,802,103
202,300,650
207,711,439
200,188,723
1,001,256
76,618
25,128
-
283,782
25,668
41,000
-
416,913
24,077
5,000
-
GENERAL FUND/Magnet Program
140
141
143
145
156
Teachers Salary
Instructional Clerk Salary
Licensed Instructional Support
Substitute Teachers Salary
Social Worker
45
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
171
183
210
214
218
220
225
230
250
270
271
280
303
305
308
313
314
329
360
365
366
394
401
430
492
520
530
555
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 - Premiums
Workers' Compensation - Claims
Reemployment Compensation
Contracted Printing
Contracted Services
Printing Chargeback
Federal Sub Award, under $25,000
Federal Sub Award, over $25,000
Postage
Transp Contract w/Public/Private Carriers
Transportation Chargeback
Travel, Conventions and Conferences
Payment for Education to Other Agencies
Gen Supplies
Instructional Supplies
F d M ti
Food-Meetings
Bldg Acquisitions/Improvements
Equipment - Purchased or Leased
Technology Equipment
Total
2009-10
ACTUAL
2010-11
FINAL BUDGET
2011-12
PREL. BUDGET
444
71,013
84,961
5,350
60,024
12,668
151,761
646
6,748
5,667
268
212,293
3,564
15,120
176
683,110
49,496
60
977
136,976
3,759
81,965
102,625
34,897
1,829
23,314
4,167
55,153
326
2,100
2,244
6,175
5,000
155,000
5,000
6,000
880,383
26,000
66,041
42,000
75,000
5,000
34,735
1,746
25,372
5,137
56,338
176
1,425
1,941
6,175
5,000
6,000
1,000,384
2,000
-
2,690,047
1,843,704
1,597,419
144,444
579,075
1,006,476
16,563,171
256,492
205,783
8,755,459
313,547
418,711
28,559
266,553
186,844
178,119
1,613,726
1,926,180
132,050
73,747
144,444
582,984
1,050,055
16,806,715
284,469
141,106
14,505
262,000
451,618
24,644
352,262
206,167
161,674
1,918,810
2,158,612
43,784
74,484
144,444
576,392
899,294
28,236
16,654,128
371,536
176,324
54,218
262,000
672,781
33,625
435,257
190,577
139,988
1,628,274
2,117,189
43,784
74,484
GENERAL FUND/Special Education Account
110
112
133
135
136
138
140
141
142
143
144
145
146
148
149
151
153
154
Administrators Salary
Supervisor Salary
DAPE Specialist
Cultural Liaison
Special Education Teachers Salary
Interpreter for Deaf
Teachers Salary
Instructional Clerk Salary
Substitute - Non-licensed Classroom Support
Licensed 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
46
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
155
156
157
158
161
165
170
171
172
183
184
185
186
187
191
199
210
214
218
220
225
230
250
251
252
270
271
280
290
291
303
305
308
313
314
320
329
350
360
362
364
365
366
368
369
370
373
390
393
394
401
One-to-One Paraprofessional
Social Worker
Speech/Language Pathologist
Physical Therapist
Paraprofessional
Non Supervisory Special Staff
Other Classified Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Stipend
Non-Licensed Timesheets
Additional Assignment
Personal Days/Longevity Pay
Cell Phone Reimbursement
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
Tax Advantage Employer-Sponsored Hlth Arrangement
OPEB - Up
U to
t or Equal
E
l to
t ARC
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
Transp Contract w/Public/Private Carriers
Interpreter for the 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
47
2009-10
ACTUAL
2010-11
FINAL BUDGET
2011-12
PREL. BUDGET
162,332
4,595,290
153,232
121,225
26,661
1,139,642
36
134,643
54,087
1,279
19,711
2,807,664
743,340
1,542,039
354,722
6,437,511
28,927
230,359
17,788
76 890
76,890
188,870
30,052
60,870
159,923
98
65,944
24,050
3,102
18,129
22,931
150
2,457
22,073
39,939
147,014
9,801
2,998
8,348
13,123
557,971
229,034
3,841
110,491
470,790
169,599
4,816,766
25,161
8,435,885
120,219
22,791
1,057,634
1,000
268,819
148,153
3,780
136,229
6,000
3,076,560
783,924
1,605,101
353,060
7,338,762
30,629
257,077
8,300
342 892
342,892
179,813
1,000
151,438
2,200
260,098
80,747
5,141
19,978
50,250
14,350
30,410
50,830
320,022
5,300
13,759
19,836
402,500
229,576
4,500
174,455
459,602
169,599
4,664,528
180,723
8,202,125
120,219
1,056,240
1,000
234,725
130,970
3,780
3,039,849
786,234
1,730,867
343,461
6,717,794
20,960
235,627
2,307
175,976
1,000
151,438
2,200
213,948
80,747
5,141
19,628
47,250
3,700
12,500
50,030
298,500
9,800
11,759
402,500
229,576
100,421
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
402
403
404
405
409
430
433
441
470
490
492
520
530
533
555
557
820
821
898
Software
Resales
Subscription & Professional Books
Fundraisers Materials & Supplies
Supplies - Repairs
Instructional Supplies
Individualized Instructional Supplies
Fuel - Vehicles
Media Resources
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
Dues and Memberships
Software License Fees
Scholarships
Total
2009-10
ACTUAL
2010-11
FINAL BUDGET
2011-12
PREL. BUDGET
1,762
1,584
12,176
687
225
8,307
304,403
50
72
133
68,379
18,832
77,034
32,481
15,039
1,188
46,881
19,530
31,400
19,141
890,285
500
168,868
99,084
269,291
150,000
18,600
25,500
50,571
19,530
31,000
770,872
500
20,000
142,688
99,084
178,678
150,000
18,600
25,500
50,571
53,606,755
57,916,437
55,926,278
1,350
132,243
553,627
63,246
2,705,716
2,227,489
35,551
70,999
51,845
60,675
54,836
57,917
2,759
18,612
35,866
138,134
5,340
600
93,854
2,820
461,267
346,164
22,138
248,909
957
3,992,562
2,059,550
8,900
47,800
467,325
335,984
21,450
289,245
990
4,096,453
1,937,338
8,900
47,400
465,895
365,360
20,943
251,870
660
GENERAL FUND/Quality Compensation
110
112
134
136
139
140
143
145
146
149
150
151
152
153
154
156
157
158
165
170
183
191
210
218
220
225
230
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
Social Worker
Speech Pathologist
Physical Therapist
Non-Supervisory Special Staff
Other Classified
Stipend
Sick/Severance
FICA/Medicare
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
48
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
250
252
270
271
305
308
366
370
401
402
404
430
492
530
555
820
Tax Sheltered Annuities
OPEB - Up to or Equal to ARC
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
Total
2009-10
ACTUAL
2010-11
FINAL BUDGET
2011-12
PREL. BUDGET
22,703
5,305
30,600
15,722
461
23,150
2,735
16,159
6,736
2,978
20,465
35,782
23,315
2,000
20,100
2,500
3,300
1,563
1,500
300
16,500
26,812
23,315
2,000
20,100
2,500
3,300
1,563
1,500
300
7,519,461
7,334,631
7,292,709
88,893
78,209
56,213
457 428
457,428
4,229,690
833,338
468,084
104,750
131,398
479
5,305
39,384
461,266
423,848
4,600
14,339
1,415,437
8,444
22,775
10,653
48,603
217,823
15,235
22,271
15,344
5,345
88,893
78,209
66,000
456 196
456,196
4,522,100
867,000
443,312
116,568
134,739
250
4,000
5,000
40,000
506,356
460,006
4,620
12,822
1,686,602
13,333
38,120
210,060
155,000
18,160
2,000
6,000
90,160
78,209
68,000
457 922
457,922
4,572,200
867,000
438,886
117,000
134,739
250
4,000
2,200
5,000
40,000
519,334
487,454
4,100
13,284
1,978,613
12,148
37,094
2,580
198,652
155,000
18,160
2,000
7,000
GENERAL FUND/Pupil Transportation Account
110
112
161
165
167
168
169
170
171
178
180
187
191
195
210
214
218
220
225
230
250
251
252
270
271
280
295
299
301
303
Administrators Salary
Supervisor Salary
School Patrol Advisors
Non Supervisory Special Staff
Bus Driver Salary
Bus Chaperone Salary
Mechanics Salary
Other Classified Salary
Secretarial/Clerical Salary
Longevity
Overtime
Cell Phone Reimbursement
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
Tax Advantage Employer-Sponsored Hlth Arrangement
OPEB - Up to or Equal to ARC
Workers' Compensation - Premium
Workers' Compensation - Claims
Unemployment Compensation
Interdepartmental Benefits Chargeback
Other Employee Benefits
Advertising Expense
Contracted Printing
49
EXPENDITURE BY OBJECT
2009-10
ACTUAL
OBJ DESCRIPTION
304
305
308
320
329
330
331
332
333
340
342
350
354
358
360
361
365
366
370
395
401
402
404
409
419
441
492
530
548
580
581
820
821
2010-11
FINAL BUDGET
2011-12
PREL. BUDGET
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
Software
Subscription & Professional Books
Supplies - Repairs
S
Supplies
li - V
Vehicle
hi l
Fuel - Vehicles
Food & Beverages for Meetings
Equipment - Purchased or Leased
Buses
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Dues and Memberships
Software License Fees
51,708
2,373
841
7,176
54,011
9,815
4,409
3,418
60,790
34,200
10,707
12,126
55,988
3,570,997
114,221
(1,094,847)
8,553
84,116
(3,339)
74,913
8,030
186
110
366 962
366,962
1,034,871
376
43,132
1,557,326
3,271
14,094
5,000
26,300
4,500
1,700
9,000
55,000
40,000
5,000
3,600
100,000
60,000
20,825
4,000
57,000
3,960,000
140,000
(1,000,000)
9,500
63,032
(7,000)
13,500
3,000
600
800
467 000
467,000
1,150,000
65,000
1,626,950
1,000
14,000
5,000
34,800
4,500
600
9,000
58,000
40,000
5,200
3,700
100,000
50,000
20,000
12,000
60,000
3,810,000
90,000
(944,800)
8,500
50,900
(7,000)
15,500
3,000
600
800
480 000
480,000
1,300,000
70,000
3,500
15,000
Total
15,269,689
16,834,653
15,609,785
103,040
157,526
345,212
749,147
42,052
48,596
979
107,694
72,539
20,852
21,152
105,101
166,394
216,237
34,234
583,655
43,514
46,622
91,476
65,206
14,457
19,075
103,040
165,889
204,966
63,069
573,375
43,513
88,269
67,313
11,273
16,677
GENERAL FUND/Capital Expenditure Account
110
112
140
141
145
165
171
183
187
210
214
218
220
Administrators Salary
Supervisor Salary
Teachers Salary
Instructional Clerk
Sub Teacher Salary
Non Supervisory Special Staff
Secretarial/Clerical Salary
Stipend
Cell Phone Reimbursement
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
50
EXPENDITURE BY OBJECT
2009-10
ACTUAL
OBJ DESCRIPTION
225
230
250
251
270
280
305
308
309
310
316
350
366
370
372
401
402
460
470
510
520
530
535
550
555
556
580
581
589
820
821
822
896
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Tax Advantage Employer-Sponsored Hlth Arrangement
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
Vehicles
T h l
Technology
E
Equipment
i
t
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
2010-11
FINAL BUDGET
2011-12
PREL. BUDGET
248,405
833
14,432
7,996
542,258
272,000
2,000
2,787,578
247,000
60,150
1,274,176
52,122
23,502
195,000
1,214,725
20 000
20,000
122,925
1,078,194
97,714
3,000
141,740
734,400
-
250,418
2,606
16,014
5,258
366,750
442,059
40,000
2,944,480
237,000
35,500
11,000
2,311,460
33,963
14,056
82,760
700,149
370 319
370,319
81,275
1,147,404
28,504
231,393
734,400
-
10,353,189
10,526,121
11,424,152
103,040
136,224
145,329
3,480
23,101
2,630,054
42,119
543,566
2,576
282,427
272,239
245,290
4,970
103,040
135,177
143,132
5,000
25,000
2,534,716
40,000
576,669
306,667
230,429
214,288
3,537
103,040
135,177
143,132
7,000
35,000
2,469,444
40,000
576,669
306,667
225,437
213,138
4,621
269,949
2,741
17,338
462
6,995
580,265
345
2,776
755
431,259
209,174
867
2,819,464
210,984
37,715
495,283
126,621
26,552
216,736
635,747
103,054
377 341
377,341
114,363
1,078,194
97,714
(103,054)
610
180,375
720,000
23,774
FOOD SERVICE FUND
110
112
171
172
173
176
177
178
191
195
210
214
220
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
51
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
225
230
250
251
252
270
271
280
290
295
299
301
303
305
308
309
320
329
332
350
366
370
395
401
402
404
409
490
491
495
520
530
555
820
910
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Tax Advantage Employer-Sponsored Hlth Arrangement
OPEB - Up to or Equal to ARC
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
S ft
Software
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
Total
2009-10
ACTUAL
2010-11
FINAL BUDGET
2011-12
PREL. BUDGET
240,171
1,613
6,189
10,086
5,351
78,645
48,026
1,824
115,608
107
18,412
7,598
40,116
5,201
108,629
32,636
38,342
3,235
75,537
390,759
14 906
14,906
223
47,741
3,982,419
363,831
573,161
90,628
61,617
16,471
11,815
-
246,945
1,648
8,930
34,558
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
15,000
500
85,000
4,261,152
500,000
652,116
700,000
200,000
18,000
11,500
-
273,275
1,030
8,914
450
112,176
30,000
114,737
300
100
20,500
3,500
5,000
500
6,500
110,110
80,000
34,000
3,800
92,475
417,957
15 000
15,000
1,000
85,000
4,461,152
500,000
652,116
100,000
225,000
15,000
11,500
-
10,825,311
12,027,483
11,640,417
127,179
394,957
162,031
1,397,204
687,910
19,931
81,642
13,787
278,346
127,179
427,815
176,458
1,651,656
659,044
7,197
24,500
85,923
262,705
118,000
396,240
168,689
1,462,750
678,509
64,900
83,378
14,394
269,333
COMMUNITY SERVICE FUND
110
112
120
140
141
143
144
145
146
156
163
Administrators Salary
Supervisor Salary
ECFE/Sch. Readiness/ABE Manager
Teachers Salary
Instructional Clerk Salary
Licensed Instructional Support
Classroom Support-Non Licensed
Substitute Teachers Salary
Nurses Salary
Social Workers
Pool Attendant
52
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
164
165
170
171
172
173
183
186
187
191
195
210
214
218
220
225
230
250
251
252
270
271
280
290
291
295
299
301
303
305
308
320
329
330
331
332
333
350
360
365
366
369
370
394
395
401
402
403
404
405
412
Building Supervisors
Non Supervisory Special Staff
Other Classified Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodial Salary
Stipend
Personal Days/Longevity Pay
Cell Phone Reimbursement
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
Tax Advantage Employer-Sponsored Hlth Arrangement
OPEB - Up to or Equal to ARC
Workers' Compensation - Premium
Workers' Compensation - Claims
Unemployment Compensation
OPEB in excess of ARC
OPEB Pay
P as you go
Inter Dept. Emp. Benefits Chargeback
Other Employee Benefits
Advertising Expense
Contracted Printing
Contracted Services
Printing Chargeback
Communication Services - Telephone
Postage
Electricity
Heating Fuel
Rubbish Removal
Water & Sewage
Contracted Repairs
Transp Contract w/Public/Private Carriers
Transportation Chargeback
Travel, Conventions and Conferences
Entry Fees/Student Travel
Rental and Leases
Payment for Education Other Agencies
Inter Dept. Admin. Service Chargeback
General Supplies
Software
Resale Supplies
Subscription & Professional Books
Fundraiser Materials & Supplies
Supplies - Custodial Cleaning
53
2009-10
ACTUAL
2010-11
FINAL BUDGET
2011-12
PREL. BUDGET
151,716
220,187
53,532
555,303
22,020
62,184
8,900
465
128,365
303,939
147,499
93,202
29,783
464,580
3,576
31,480
12,520
28,191
6,079
4,096
51,964
4,571
60,066
2,637,337
29,915
2,099
43,960
18,324
5,489
3,556
2,881
6,743
36,565
25,415
21,144
21,569
35,369
67,848
43,469
10,226
2,118
1,989
7,082
1,127
157,243
212,500
53,535
531,951
25,280
60,654
8,980
4,860
2,160
59,339
134,299
334,437
167,343
98,953
27,474
528,109
3,853
37,614
81,114
30,548
4,300
6 000
6,000
52,940
6,700
60,050
2,287,975
35,293
1,332
54,930
19,761
7,813
4,780
3,350
15,140
16,100
29,526
21,784
26,253
55,300
86,092
45,061
22,749
3,835
2,499
7,000
1,950
158,234
220,213
72,309
508,744
22,280
83,817
18,980
4,860
2,160
20,231
134,299
314,797
164,013
105,741
27,799
502,766
3,028
32,120
8,500
3,570
27,940
2,200
6 000
6,000
52,940
5,375
47,275
2,556,992
37,143
1,332
48,115
24,831
12,690
6,720
5,740
15,210
6,100
26,650
21,307
7,500
21,736
43,900
86,092
43,220
50,100
2,335
1,950
7,500
3,970
EXPENDITURE BY OBJECT
2009-10
ACTUAL
2010-11
FINAL BUDGET
2011-12
PREL. BUDGET
139,747
125,525
5,456
3,105
1,805
8,999
9
34,675
13,238
20,514
3,583
3,400
-
160,845
129,408
6,139
1,500
1,900
4,000
21,400
39,746
4,319
-
149,288
120,927
3,500
1,500
1,900
5,000
29,000
58,500
4,445
-
8,991,485
9,230,493
9,211,577
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
Contract Repairs
General Supplies
Supplies - Audio Visual Equip.
Site/Grounds Acquisition/Improvement
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
77,105
5,485
5,301
1,550
17,172
200
1,042
374
607
415,098
342
2,718
68
1,298,065
5,936,070
9,434
77,105
5,899
5,494
1,179
14,724
205
1,364
339
416,866
1,344
1,249,721
5,114,280
-
77,105
5,899
5,590
1,540
19,740
148
1,364
339
376,780
1,384
1,180,219
5,033,100
-
Total
7,770,630
6,888,520
6,703,208
-
-
-
OBJ DESCRIPTION
430
433
460
461
470
490
492
520
530
555
820
898
910
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
Total
ALTERNATIVE FACILITIES-LEVY ACCOUNT FUND 15
112
170
210
214
220
225
230
250
270
301
305
350
401
410
510
520
530
2004 FACILITIES REFERENDUM FUND 56
173
210
214
218
301
305
309
310
311
312
340
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
54
EXPENDITURE BY OBJECT
2009-10
ACTUAL
2010-11
FINAL BUDGET
2011-12
PREL. BUDGET
146,291
45,549
219,492
376,578
404,901
-
177,618
90,054
6,498
143,982
244,855
392,601
93,107
177,618
77,305
6,498
143,982
244,855
392,601
93,107
1,192,812
1,148,715
1,135,966
Bond, Redemption of Principal
Bond, Interest
Loans, Redemption
Loans, Interest
Other Debt Service
Bond Refunding Payments
14,835,000
3,446,265
2,564
385
16,052
-
14,830,000
3,280,615
2,565
256
12,000
-
14,940,000
3,083,090
2,565
128
12,000
-
Total
18,300,266
18,125,436
18,037,783
1,000
1,000
1,000
1,000
1,000
1,000
1,949,464
-
-
1,949,464
-
-
Stipend
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Work Comp
Other Employee Benefits
Printing Chargeback
General Supplies
Instructional Supplies
4,072
290
224
20
180
-
-
-
Total
4,786
-
-
OBJ DESCRIPTION
366
370
460
470
510
520
530
555
821
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
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
55
EXPENDITURE BY OBJECT
2009-10
ACTUAL
2010-11
FINAL BUDGET
2011-12
PREL. BUDGET
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
13,017
996
716
224
10
69
63
30
104,000
36,000
-
13,148
1,006
723
156
2,104
7
100
58
100
110,000
30,000
200
-
13,601
1,040
816
158
5
100
60
100
110,000
30,000
200
-
Total
155,124
157,602
156,080
1,703,704
-
450,000
-
450,000
-
1,703,704
450,000
450,000
Employee Insurance - Health
Continuing Employee/Retiree Benefit
Contracted Services
Permanent Transfers to Other Fund
4,677,576
-
3,024,978
-
668,755
-
TOTAL
4,677,576
3,024,978
668,755
400,000
1,667,481
450
1,708,038
1,000
1,708,038
1,000
2,067,931
1,709,038
1,709,038
OBJ DESCRIPTION
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
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
56
Additional Information
Independent School District 196
2011-12 Operating Funds Budget Timetable
Preliminary Budget
Activity
Completion of long range enrollment projections
and 2011-12 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
School Board Audit and Finance Committee meet
to review 2011-12 capital expenditure account
budget guidelines and budget adjustments
recommendation
Budget Steering Committee meet to identify
budget adjustments for the 2011-12 and 2012-13
school years
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)
Revised staffing allocations & school budget
allocations to principals, if needed
Principals and district-level administrators
complete and submit budget for directors’ review
and submission
Directors and superintendent review, approve
and submit budgets to finance; 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
November 22, 2010
Superintendent
Director of Finance & Operations
School Board
School Board Audit and Finance
Committee
Superintendent
Director of Finance & Operations
Coordinator of Finance
Superintendent’s Cabinet
Coordinator of Finance
Representatives from principal
group
Superintendent
Director of Finance & Operations
Director of Human Resources
School Board
Director of Elem. Education
Director of Sec. Education
Coordinator of Finance
January 24, 2011
March 18, 2011
Coordinator of Finance
March 18, 2011
Superintendent
Director of Finance & Operations
Director of Human Resources
School Board
Coordinator of Finance
March 28, 2011
November 2010
through January 2011
November 10, 2010 &
January 12, 2011
February 14, 2011
February 16, 2011
through February 25,
2011
March 14, 2011
March 18, 2011
March 29, 2011
Elementary Principals
District-level Administrators
Middle School Principals
High School Principals
Superintendent
Directors
April 18, 2011
Director of Finance & Operations
Coordinator of Finance
Cabinet
May 27, 2011
June 6, 2011
Audit/Finance Committee
June 13, 2011
School Board
June 13, 2011
School Board
June 27, 2011
Coordinator of Finance, Principals
District-Level Administrators
July 1, 2011
59
April 22, 2011
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
Student Enrollment - Actual or Projected October 1st Total Student Counts
October 1
Early
Childhood
Kindergarten
Elementary
2001
335
1,890
2002
349
2003
Annual %
Increase
(Decrease)
Secondary
Center-Based
Special Educ.
Total
Enrollment
12,667
13,012
496
28,400
-0.12%
1,861
12,363
13,373
577
28,523
0.43%
418
1,823
12,220
13,466
645
28,572
0.17%
2004
396
1,787
12,065
13,449
685
28,382
-0.66%
2005
410
1,823
11,844
13,419
773
28,269
-0.40%
2006
419
1,834
11,650
13,318
819
28,040
-0.81%
2007
417
1,785
11,537
13,320
814
27,873
-0.60%
2008
445
1,879
11,484
13,035
840
27,683
-0.68%
2009
440
1,818
11,555
12,792
842
27,447
-0.85%
2010
406
1,891
11,531
12,786
840
27,454
0.03%
2011 Estimate
400
1,873
,
11,609
,
12,746
,
802
27,430
,
-0.09%
Note:
Enrollment numbers through October 1, 2010 are actual, based on the district's official October 1 enrollment report.
October 1, 2011 enrollment estimate is based on the district long-range enrollment projections reviewed
by the School Board in November 2010.
60
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
Students – Adjusted Average Daily Membership (ADM)
Actual for Last Nine Years and Projections for 2010-11 and 2011-12 School Years
ADM (for Students Served or Tuition Paid)
Total
Total Pupil Units
Percent
Increase
Number
(Decrease)
Year Ended
June 30,
Early Childhood
and Kindergarten –
Handicapped
Kindergarten
Elementary
Secondary
Number
2002
287.76
1,740.62
13,113.91
13,421.31
28,563.60
0.36%
33,002.47
0.63%
2003
297.39
1,689.51
12,862.70
13,689.05
28,538.65
-0.09%
33,060.70
0.18%
2004
298.80
1,673.04
12,520.90
13,688.76
28,181.50
-1.25%
32,680.15
-1.15%
2005
334.54
1,625.84
12,422.88
13,741.17
28,124.43
-0.20%
32,654.31
-0.08%
2006
344.82
1,656.02
12,206.24
13,740.72
27,947.80
-0.63%
32,443.12
-0.65%
2007
360.43
1,645.73
12,029.42
13,659.88
27,695.46
-0.90%
32,162.29
-0.87%
2008
367.01
1,584.83
11,899.30
13,643.75
27,494.89
-0.72%
32,062.72
-0.31%
2009
377.49
1,706.23
11,842.79
13,405.61
27,332.12
-0.59%
31,781.05
-0.88%
2010
367.80
1,627.40
11,927.93
13,302.87
27,226.00
-0.39%
31,684.09
-0.31%
2011 Estimate
367.76
1,690.92
11,885.40
13,174.33
27,118.43
-0.40%
31,547.36
-0.43%
2012 Estimate
367.76
1,678.75
11,936.24
13,120.28
27,103.03
-0.06%
31,487.19
-0.19%
Percent
Increase
(Decrease)
Note 1:
ADM totals are actual except 2010-11 and 2011-12 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
61
62
-14.51%
778
2010
10-Yr. % Increase
823
1,026
2006
2009
1,010
2005
931
988
2004
2008
1,051
2003
980
980
2002
2007
910
Speech/
Language
Impaired
2001
December 1
Counts
4.48%
233
237
260
244
274
286
275
276
246
223
DCD
MildModerate
-28.77%
52
58
58
54
53
62
68
72
70
73
DCD
SevereProfound
7
1
1
100.00%
26
23
22
20
15
15
12
Severely
Multiple
Impaired
3.85%
54
61
63
62
54
61
52
51
52
52
Physically
Impaired
56.67%
94
90
92
92
83
80
68
67
69
60
Hearing
Impaired
6.25%
17
15
17
19
16
17
14
15
19
16
Visually
Impaired
-29.03%
990
1,044
1,028
1,088
1,120
1,200
1,264
1,313
1,338
1,395
Specific
Learning
Disorder
-27.93%
338
321
370
384
424
444
465
464
478
469
Emotional/
Behavior
Disorder
100.00%
2
3
2
3
4
2
2
1
2
-
Deaf-Blind
114.62%
558
541
516
485
441
432
389
345
283
260
Other
Health
Disorder
Special Education Unduplicated Child Count - Actual December 1
Last Nine Years and 2010-11 School Year
Educating our students to reach their full potential
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
341.52%
755
750
711
623
538
472
367
290
224
171
Autistic
Spectrum
Disorder
10.00%
11
14
14
11
13
11
7
7
7
10
Traumatic
Brain
Injury
38.43%
371
399
364
314
314
301
305
275
311
268
Developmentally
Delay
9.49%
4 279
4,279
4,379
4,448
4,379
4,375
4,393
4,276
4,234
4,080
3,908
Total
-2.28%
2 28%
-1.55%
1.58%
0.09%
-0.41%
2.74%
0.99%
3.77%
4.40%
3.88%
Annual %
Increase
(Decrease)
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
Employee Head Counts
Last Nine Years and 2010-11 School Year
Year Ended
June 30,
Administrators/ Supervisor/
Principals
Special Staff
Teachers/
Nurses
Clerical
Truck Drivers/
Mechanics/
Custodians Food Service Bus Drivers Non-Licensed
Total
Employees
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
2011
101
58
2,481
904
202
191
258
41
4,236
Percent Increase
(decrease) over
10 years
10.99%
9.43%
0.94%
7.88%
9.78%
17.18%
24.04%
70.83%
5.40%
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.
63
64
26,178
Total
48.622
4.095
4.180
4.188
4.183
1.000
0.500
18.146
2 072
2.072
2.088
2.089
2.093
2.064
2.070
12.476
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
18.000
Administration
11.516
0.000
0.000
0.000
0.000
0.000
0.000
-
-
0.525
0.567
0.733
0.650
0.611
0.730
0.773
0.526
0.573
0.747
0.546
0.754
0.679
0.822
0.693
0.553
0.500
0.535
11.516
31.186
4.020
4.766
4.791
4.775
0.834
0.000
19.186
2.000
2
000
2.000
2.000
2.000
2.000
2.000
12.000
-
968.949
68.152
80.800
81.219
80.952
14.133
7.242
332.498
33.832
33
832
41.219
41.736
43.804
30.175
32.613
223.379
23.105
19.496
26.426
25.915
20.340
32.518
23.255
14.379
22.285
28.668
19.485
33.396
23.426
28.797
23.850
15.729
15.131
16.870
413.072
Instructional Counselor/ Classroom
Assistant
Dean
Teacher
133.820
4.480
4.841
4.812
4.797
0.450
0.000
19.380
3.230
3
230
4.150
3.980
3.900
3.000
2.900
21.160
4.949
4.506
5.865
5.645
4.580
6.628
5.311
4.310
4.814
6.066
4.703
6.861
5.208
6.200
5.216
4.100
4.150
4.170
93.280
Specialist
15.400
0.000
0.000
0.000
0.000
0.000
0.000
-
0.900
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
0.450
0.450
0.450
0.450
0.225
0.000
2.025
0.450
0
450
0.450
0.450
0.450
0.450
0.450
2.700
-
Technology
Assistant
26.441
1.000
1.000
1.000
1.000
0.813
0.250
5.063
0.938
0
938
0.938
0.938
0.938
0.938
0.938
5.628
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
15.750
Nurse
48.000
4.000
4.000
4.000
4.000
1.000
1.000
18.000
2.000
2
000
2.000
2.000
2.000
2.000
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
34.401
2.326
2.758
2.772
2.763
1.350
0.900
12.869
0.650
0
650
0.698
0.706
0.741
0.650
0.650
4.095
0.900
0.900
1.008
0.968
0.900
1.210
0.904
0.900
0.900
1.080
0.900
1.249
0.906
1.094
0.917
0.900
0.900
0.900
17.437
10-month
Secretary
109.271
4.280
5.074
5.100
5.084
0.000
0.675
20.213
3.502
3
502
4.267
4.320
4.534
3.124
3.376
23.123
3.527
3.040
4.055
3.944
3.115
5.135
3.527
3.040
3.370
4.365
3.082
5.092
3.563
4.347
3.614
3.040
3.040
3.040
65.935
10-month
Clerk
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, 2011 enrollment and School Board-approved staffing guidelines.
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.
1,789
2,121
2,132
2,125
371
172
8,710
916
1,116
1,130
1,186
817
883
6,048
644
536
729
708
570
896
638
396
613
787
560
925
653
788
660
428
423
466
11,420
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
10/1/11
Enrollment
Preliminary 2011-12 School Staffing Allocation Table
Educating our students to reach their full potential
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
9.000
2.000
2.000
2.000
2.000
0.000
1.000
9.000
-
-
Campus
Security
1,441.331
94.803
109.869
110.332
110.004
19.805
11.567
456.380
49.574
49
574
58.710
59.119
61.360
45.301
47.897
321.961
36.380
31.885
41.462
40.498
32.921
49.597
37.345
26.630
35.318
44.301
32.292
50.927
37.156
44.834
37.664
27.697
27.095
28.989
662.990
By School
Total
65
1.84%
50.500
50.700
50.200
51.565
52.115
56.950
52.740
53.750
53.710
-4.36%
115.044
117.375
117.869
108.790
105.930
118.128
116.850
120.910
120.300
120.290
Sec. EBD
7.000
8.000
8.000
8.000
6.000
7.000
6.000
1166.67%
76.000
76.037
80.537
EBD
SLD/MMMI/ CIP/NBA/ Elem EBD
Teachers
-26.32%
14.000
14.000
12.000
13.000
15.000
16.000
16.000
18.000
19.000
19.000
Ridge
Dakota
0.00%
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
Lead Tchr.
Ridge
Dakota
DCD/SPMI
-77.52%
11.688
11.688
11.688
83.886
84.670
90.250
77.250
72.250
63.000
52.000
Pathway
Trans.+
CID/CIP/NBA
Note 1: Total FTEs as summarized does not include 9.73 FTEs funded by federal special education aid.
-3.62%
30.425
2009
10-Yr. %
Increase
30.125
2008
25.300
30.600
2007
2012
29.425
2006
25.300
27.900
2005
2011
27.100
2004
25.200
26.250
2003
2010
Language
Psychologist
Year
49.590
Speech/
Fiscal
Center-based
DCD/SPMI/CID/
Resource
7.88%
13.000
13.000
12.400
11.900
12.250
15.200
14.500
14.100
13.000
12.050
Therapist
Occupation
8.11%
16.000
16.100
16.300
16.300
18.400
19.400
16.250
16.750
15.800
14.800
DAPE
43.76%
36.300
36.300
35.600
35.600
34.100
34.900
32.800
29.400
26.300
25.250
Teacher
ECSE
27.49%
16.000
16.150
15.850
15.850
15.850
15.450
13.650
13.650
13.850
12.550
Speech
ECSE
26.80%
9.700
9.700
10.300
10.300
10.200
9.500
8.600
8.600
7.300
7.650
Therapist
Occupation
ECSE
7.84%
13.750
13.750
13.750
13.750
13.500
13.750
13.750
13.750
13.500
12.750
WEH
66.67%
1.000
1.000
1.000
1.000
1.000
0.600
0.600
0.600
0.500
0.600
Team
Tech
Assistive
Last Nine Years and Projection for 2011-12
Special Education Staffing Allocation Table
Educating our students to reach their full potential
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
-7.14%
6.500
10.200
10.200
12.000
12.000
11.200
10.200
9.200
8.200
7.000
Specialist
Inclusion
-30.80%
3.000
3.000
4.000
5.000
7.088
6.973
5.672
6.170
4.999
4.335
Prep.
Center-Based
Itinerant/Music
Deaf &
-5.06%
7.500
7.500
8.000
7.700
7.000
8.750
7.500
7.100
7.600
7.900
Hearing
Hard of
2.56%
4.000
4.000
4.000
4.000
3.600
3.600
3.600
4.300
3.900
3.900
Impaired
Visually
7.14%
3.000
3.000
3.000
3.000
3.000
3.000
2.800
2.800
2.800
2.800
Impaired
Physically
0.00%
2.600
2.600
2.600
2.600
2.600
2.600
2.600
2.600
2.600
2.600
Therapy
Physical
130.70%
1.307
1.726
1.564
2.429
1.976
1.825
-
-
-
-
Teacher
Homebound
950.00%
9.500
9.000
9.000
-
-
-
-
-
-
-
Team
Evaluation
Elementary
12.39%
438.689
445.126
448.058
439.095
441.404
469.676
435.787
430.830
413.459
390.315
FTEs
Total
-1.45%
-0.65%
2.04%
-0.52%
-6.02%
7.78%
1.15%
4.20%
5.93%
0.29%
(Decrease)
Increase
Annual %
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
2011-12 Preliminary Budget
Special Education Program Para-Professional Allocations
Preliminary
Budget
2011-12
Disability
Speech/language Impaired
FY2006 to FY2012
Final Budget
2010-11
-
-
106.571
Physically Impaired
13.892
DCD Mild-Moderate & Severe-Profound
Final Budget
2009-10
Final Budget
2008-09
0.063
0.406
109.649
115.488
14.037
13.500
Final Budget
2007-08
Final Budget
2006-07
Final Budget
2005-06
Increase/(Decrease)
FTEs
Percent
-
-
-
-
0.00%
129.797
128.125
134.557
124.968
(18.397)
-14.72%
10.672
9.781
12.375
19.029
(5.137)
-27.00%
Hearing Impaired
11.027
8.772
7.088
7.438
7.844
8.563
7.813
3.214
41.14%
Visually Impaired
2.436
1.500
3.594
2.656
2.656
2.219
2.080
0.356
17.12%
Specific Learning Disorder
5.877
4.127
4.564
5.625
3.656
1.625
2.781
3.096
111.33%
42.200
41.284
40.346
41.438
47.969
55.190
46.677
(4.477)
Emotional/Behavior Disorder
Other Health Disorder
Autistic Spectrum Disorder
Traumatic Brain Disorder
Severely Multiple Impaired
16.423
14.037
14.319
13.500
16.406
17.672
16.635
(0.212)
-1.27%
119.212
130.572
131.516
122.790
123.140
129.087
125.533
(6.321)
-5.04%
0.422
0.422
0.422
0.844
1.688
3.531
3.375
(2.953)
-87.50%
-
Early Childhood Special Education
Other
Total
-9.59%
0.750
0.750
21.134
19.447
-
18.880
21.031
22.288
26.594
4.938
6.377
1.344
0.600
1.444
0.750
344.132
350.224
351.874
357.547
364.997
392.163
66
-
-
24.431
-
0.00%
(3.297)
-13.50%
-
4.938
100.00%
373.322
(34.128)
-9.55%
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 FY2011-12
Fund Balance As of June 30
$20,000,000
$10,000,000
$-
67
$32,125,019
$35,035,007
$39,668,557
$40,840,312
$25,295,363
$30,000,000
$33,410,125
$30,234,435
$37,988,142
$40,000,000
$47,784,706
$50,000,000
$47,688,170
$60,000,000
$40,278,043
Reserved and Unreserved
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
2011-12 Preliminary Budget General Fund Expenditure by Program with Object Series Totals
Salaries&
Wages
Program
Number Program Description
Total
$
258,773
$
Employee
Benefits
88,000
$
Purchased
Services
17,813
$
Supplies&
Materials
84,869
$
Capital
Expenditures
14,091
$
Misc.
Expenditures
010
School Board
020
Office of Superintendent
578,230
415,271
134,791
13,196
11,664
700
-
$
54,000
030
Instructional Administration
(11,047)
(118,115)
56,862
17,285
8,321
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
205
211
Education - Secondary General
2,608
12,432,510
9,108,448
2,894,928
323,176
61,842
13,476
30,640
6,607,833
2,475,113
1,784,012
1,200,437
77,121
305,800
765,350
675,874
368,435
157,532
119,607
23,200
6,500
600
2,953,555
1,731,757
1,049,338
47,982
105,250
16,000
3,228
5,392,772
4,231,284
1,140,725
-
20,763
-
-
48,598,796
36,928,781
10,012,156
578,805
875,052
169,447
34,555
Title II Part A - Teacher & Principal Training and Recruiting
595,652
407,559
87,461
83,150
4,251
-
13,231
Title III Part A - English Language Acquisition
200,678
134,289
34,901
24,070
3,447
-
3,971
17,120,601
11,017,461
2,722,619
2,291,961
699,411
319,252
69,897
-
212
Visual Art
2,017,168
1,518,447
434,971
200
63,050
500
215
Business
838,714
649,127
175,157
1,450
12,980
-
-
216
Title I Part A - Improving the Academic Achievement
950,144
640,072
114,580
158,143
21,067
-
16,282
218
Gifted & Talented
2,623,804
1,914,398
530,651
118,045
55,195
-
5,515
219
Limited English Proficiency
3,794,886
2,841,923
888,747
7,500
55,966
600
150
220
English (Language Arts)
10,277,489
7,823,106
2,375,167
13,240
35,997
3,500
26,479
230
Foreign Language/Native Language
4,155,733
3,217,815
840,285
40,439
51,194
6,000
-
240
Health, Physical Education & Recreation
6,623,411
5,089,010
1,452,263
22,650
56,488
3,000
-
250
Family Living Science
980,005
755,840
157,774
2,705
62,171
1,500
15
255
Industrial Education
256
Mathematics
257
Computer Science/Technology Education
258
Music
941,917
683,609
172,191
2,400
77,855
5,862
-
8,872,534
5,808,646
1,788,236
8,825
1,198,938
59,889
8,000
478,094
342,915
119,638
5,018
9,414
1,109
-
6,401,823
4,704,641
1,382,505
47,975
135,682
130,620
400
83,552
260
Natural Sciences
8,839,868
5,697,202
1,696,932
9,567
1,171,170
181,445
270
Social Studies
7,642,016
5,833,158
1,753,006
14,811
40,901
-
140
291
Cocurricular Activities (Non-Athletics)
1,583,771
954,332
134,179
194,433
284,541
-
16,286
292
Boys & Girls Athletics
1,112,640
400,418
56,408
420,552
178,208
40,454
16,600
294
Boys Athletics
1,637,829
1,114,519
157,038
318,667
42,605
5,000
-
296
Girls Athletics
1,422,578
968,774
136,499
291,429
25,876
-
-
298
Extra-Curricular
337,721
65,863
9,145
68,041
194,672
-
-
301
Agricultural
110,832
65,605
24,878
15,215
4,834
100
200
321
Health Occupations
327,592
214,487
77,619
7,050
20,580
7,486
370
351
Technical Education
13,000
-
-
-
-
9,800
3,200
348 330
348,330
227 868
227,868
76 947
76,947
6 919
6,919
16 150
16,150
20 084
20,084
362
40,375
30,436
4,703
2,816
2,320
-
100
709,393
404,520
125,525
31,720
38,370
106,408
2,850
10,712
361
Trade & Industrial Education
365
Service Occupations
371
Related Subjects/Diversified & Interrelated Occupations
380
Special Needs
1,364,949
1,014,457
281,765
58,015
385
Special Needs - Non-Disabled
704,842
528,741
169,343
3,218
3,540
399
Vocational - General (Carl D. Perkins Grant)
248,940
29,920
2,878
161,891
14,029
10,710
29,512
400
General Special Education
814,451
707,788
106,663
-
-
-
-
401
Speech/Language Impaired
6,037,004
4,684,821
1,312,543
16,000
23,640
-
-
402
Developmental Cognitive Disabilities: Mild -Moderate
1,863,507
1,395,402
459,628
7,000
1,477
-
-
403
Developmental Cognitive Disabilities: Severe-Profound
6,624,220
4,539,791
1,792,038
169,868
96,142
23,881
2,500
404
Physically Impaired
1,062,684
714,386
249,063
55,735
15,000
28,500
-
405
Deaf-Hard-Of-Hearing
1,454,717
900,522
354,407
117,200
16,988
65,600
-
406
Visually Impaired
500,303
322,872
108,933
23,840
14,658
30,000
-
407
Specific Learning Disability
8,218,491
6,255,913
1,896,251
4,500
61,827
-
-
408
Emotional/Behavior Disorder
5,306,354
3,795,726
1,269,360
167,642
52,026
19,000
2,600
410
Other Health Disabilities
774,838
511,739
193,624
66,600
2,875
-
-
411
Autistic Spectrum Disorders
7,704,766
5,400,131
2,199,538
36,000
44,597
24,500
-
412
Developmentally Delayed
3,872,580
2,875,295
785,006
75,461
74,747
11,500
50,571
414
Traumatic Brain Injury
18,058
9,440
8,618
-
-
-
-
416
Severely Multiple Impaired
913
800
113
-
-
-
-
420
Special Education - Aggregate (three or more disabilities)
11,666,163
7,609,916
2,317,147
790,528
521,922
387,650
39,000
605
General Instructional Support
2,963,992
1,298,285
428,682
1,113,850
72,106
6,683
44,386
610
Curriculum Development
1,824,076
1,162,279
234,106
99,757
278,336
6,458
43,140
620
Education Media
3,466,570
2,296,239
704,143
16,185
266,195
16,140
167,668
640
Staff Development
3,513,379
2,468,226
666,909
324,588
41,706
1,000
10,950
710
Secondary Counseling & Guidance Services
2,614,109
1,976,128
607,689
11,300
14,742
4,250
-
712
Elementary Counseling & Guidance Services
300
-
-
-
300
-
-
720
Health Services
1,956,689
1,409,104
495,850
4,211
46,154
1,340
30
740
Social Work Services
971,741
764,319
205,237
2,185
-
-
-
760
Pupil Transportation
15,713,529
6,879,066
3,426,419
3,421,644
1,799,900
168,000
18,500
790
Other Pupil Support Services
1,200
810
Operations & Maintenance
850
Capital Facilities
940
Property & Liabilities Insurance
950
Transfers
Total $
377,642
48,906
7,403
312,883
7,250
-
17,123,662
7,347,209
3,258,888
5,225,275
1,186,991
104,905
6,205,829
120,618
56,873
3,362,203
781,771
-
-
781,771
-
-
-
7,802,103
-
-
-
-
-
7,802,103
292,039,066
$
185,823,053
68
$
58,377,299
$
23,023,698
(32,217)
$
10,396,280
394
2,789,916
$
5,136,065
(91,564)
$
9,282,671
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
Fees consist of various charges made to students, parents or guardians for the rental or use of
school equipment, and all other charges permitted by law.
051
Cocurricular Athletic Participation Fees
Fees charged to students for their participation in cocurricular athletic programs.
71
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.
72
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.
73
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.
74
599
Miscellaneous Federal Direct Aid
This represents miscellaneous federal revenue received directly from the federal government and
the use of federal direct finance code is not required.
Other Revenue (Source 600-699)
601
Food Service Sales to Pupils
This revenue represents sales of food, milk, etc. to pupils, exclusive of any federal aid for free and
reduced-price lunches.
606
Food Service Sales to Adults
This revenue source is used to record revenue generated from sales of food, milk, etc. to adult
lunches.
608
Special Functions Food Sales
Special function revenue is income from food sold to various functions such as the new teachers'
breakfast, dinner theater, high school organization functions, and coffee and baked goods for
meetings.
620
Resale - Nontaxable
This revenue represents nontaxable sales of food to students for home economics classes and to
nonprofit groups for printing services.
621
Resale - Taxable
This revenue represents taxable sales of materials and supplies to students, staff and the public.
Examples of these sales are supplies for music instruments, wood and metal supplies for
industrial arts projects, and miscellaneous items offered for sale through the athletic departments.
623
Sale of Real Property
This revenue code is used to record proceeds from the sale or exchange of school buildings or
real property of a school. This amount is recorded as an “other financing source” in the financial
statements.
624
Sale of Equipment
This revenue results from the sale of surplus equipment. This amount is recorded as an “other
financing source” in the financial statements.
625
Insurance Recovery
This revenue represents the amount of insurance recoveries for losses of school property.
631
Sale of Bonds
This revenue code is used to record the sale of bonds for construction in the building construction
fund, or sale of bonds for the purpose of refunding debts in the debt service fund.
649
Permanent Transfers from other Funds
This revenue code is used to record School Board approved operating transfers for amounts
received by one fund from another fund. This amount is recorded as an other financing source in
the financial statements.
75
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.
76