2012-13
Final
Budget
independent school district 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
A Budget
Guide
For Our
Community
2012-13
independent school district 196
196
#
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
Our District
District 196 is a public school district in Dakota County, Minnesota serving approximately
27,200 students in early childhood programs through grade 12. The mostly suburban district
covers 110 square miles in Dakota County and serves all or parts of the cities of Rosemount, Apple Valley, Eagan, Burnsville, Coates,
Inver Grove Heights and Lakeville, and Empire and Vermillion townships. Total district population is approximately 153,000.
District 196 operates its programs in 34 facilities, including an Early Childhood Learning Center, 18 elementary schools, 6 middle
schools, 4 comprehensive high schools, an optional high school for grades 11-12, an alternative high school, a school for students
with special needs and two Adult Basic Education learning centers. The district also has three facilities for support staff.
INDEPENDENT SCHOOL DISTRICT 196
Educating our students to reach their full potential
D
Rd
✹
17
.
160th St.
33
10 23
Elementary Magnet
Schools
16 Cedar Park Science,
Tech., Engineering and
Math (STEM) School
17 Diamond Path School
of International Studies
18 Glacier Hills School of
Arts and Science
Middle Schools
Black Hawk
Dakota Hills
Falcon Ridge
Rosemount
Scott Highlands
Valley
High Schools
30 Apple Valley
31 Eagan
32 Eastview
33 Rosemount
34 School of Environmental
Studies
35 Area Learning Center
✹
40 Dakota Ridge
Special Education School
✪ District Offices
★ Early Childhood Learning Center
★ Cedar Valley Learning Center
★ Rahncliff Learning Center
1
2
3
55
Co
Akron Ave.
ur
th
ou
se
Bl
vd
.
135th St.
55
Rosemount
145th St.
42
42
✪
✪
160th St.
52
Coates
Lakeville
Empire Township
.
e
Av
on
nn
Ga
7
dR
d.
d
od
Diamond Path
1
★
35
✪40
Pilot Knob Rd.
Galaxie Ave.
4
24
Shannon Pkwy.
16
42
Foliage Ave.
Whitney Dr.
11
Apple Valley
32
55
52
d.
132nd St.
Cedar Ave.
25
12
2
30★
52
20
21
22
23
24
25
9
3
Dod
m
14
Pilot Knob Rd.
Johnny Cake Rd.
.
ve
Cedar A
cago Av
Chi
e.
Southcross Dr.
35W
140th St.
Inver
Grove
Heights
da
na
Ca ve.
A
Burnsville
ino
Dr
.
11
3
8
Cliff Rd.
22
Hayes Rd.
42
2
Garden View Dr.
35E
Portland Ave.
35W
Eagan
3
rews R
McAnd
77
Palo
13
Elrene
Rd.
Courthouse Blvd.
35E
5
k
34
Diffley Rd.
21 31
oc
Minn.
Zoo
e
Northvi w Park Rd.
dd
3
★
Wescott Rd.
18
ra
6
149
15
B
Thomas
Lake Rd.
20 1
55
Yankee Doodle Rd.
Blaine Ave.
Rahn Rd.
Deerwood Dr.
3
Barnes Ave.
35E
(2011-12)
Dodd Rd.
District Map
Lexington Ave.
Lone Oak Rd.
Elementary Schools
Deerwood
Echo Park
Greenleaf
Highland
Northview
Oak Ridge
Parkview
Pinewood
Red Pine
Rosemount
Shannon Park
Southview
Thomas Lake
Westview
Woodland
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Rosemount-Apple Valley-Eagan Public Schools
3
56
Vermillion
Township
Corporate boundary
Interstate
U.S. Hwy.
State Hwy.
County Hwy.
communications/maps/maps-b/w/11-12 District Map.eps
District 196 Graphics/6-1-11
Elementary Schools
9Red Pine
1Deerwood 2Echo Park 10Rosemount
3Greenleaf 11Shannon Park
4Highland 12Southview
5Northview 13Thomas Lake
6Oak Ridge 14Westview
7Parkview 15Woodland
8Pinewood
Independent School District 196
Map also available at http://www.district196.org/District/EducationSchools/Boundary_Search.cfm
Elementary Magnet Schools
16Cedar Park Science, Technology,
Engineering and Math
(STEM) School
17Diamond Path School of
International Studies
18Glacier Hills School of Arts and
Science
Middle Schools
20 Black Hawk
21Dakota Hills
22 Falcon Ridge
23Rosemount
24Scott Highlands
25Valley
High Schools
30 Apple Valley
31Eagan
32Eastview
33Rosemount
34School of Environmental Studies
35 Area Learning Center
Special Education Schools District Offices
1
35Transition Plus/Pathway
Early
Childhood Learning Center
2
40Dakota Ridge
Cedar
Valley Learning Center
3
Rahncliff
Learning Center
1
2012-13 Community Budget Guide
District 196
By the Numbers
10
For 10 years in a row, District 196 has been selected to receive the Certificate of Excellence in
Financial Reporting from the Association of School Business Officials (ASBO) International for
excellence in the preparation and issuance of the district’s Comprehensive Annual Financial
Reports. The Certificate of Excellence is the highest recognition of school district financial operations given by ASBO.
87
306
District 196 has a general fund budget of $306 million for the
2012‑13 school year. On a per pupil basis, District 196 is slightly
above average in spending compared to the average of the 48
school districts in the Twin Cities metro area. Historically, District 196
allocates a higher percentage of expenditures for regular classroom
instruction and a lower percentage for administration and support
services compared to the state and metro-area averages.
Nearly nine of 10 school-aged children who live in District 196
attend District 196 schools. The district’s 87 percent “capture rate”
of school-aged children living within the district is considered
among the highest in the state.
90
Each year more than 90 percent of District 196 graduates indicate
plans to continue their education in college or vocational school.
District 196 students consistently earn scholarships to colleges and
universities throughout the United States, as well as appointments
to the military academies.
2
23
Twenty-three percent of District 196 students receive free or
reduced-price school meals based on National School Lunch
Program qualification criteria. That compares to 37 percent of
students in Minnesota. Each year, the district’s award-winning
Food and Nutrition Services Department serves more than 3
million meals.
District 196 has exceeded $2 million in energy savings during the
first four years participating in an energy-reduction program which
the district now administers, focusing on low- and no-cost behavior
changes that save energy and energy costs.
8
200
District 196 owns and operates approximately 200 school buses,
making it the largest district-owned bus fleet in Minnesota. The
district provides bus transportation to more than 20,000 of its
27,000 students based on service distances. Each year, district
bus drivers and chaperones travel more than 2.7 million miles
transporting students safely to and from school.
Eight of the 13 state speech titles and one-fourth of all medals
awarded at the 2012 State Speech Tournament were won by
District 196 students.
6
Six District 196 juniors were nationally recognized for their
writing in the 2012 National Achievement Awards in Writing
sponsored by the National Council of Teachers of English. They
represented two‑thirds of the nine students from Minnesota to
receive a Certificate of Excellence in Writing based on prepared and
impromptu writing samples.
In 2011-12, 16 District 196 seniors were National Merit
Scholarship finalists (top 1 percent of seniors nationwide) and
another 36 were named National Merit commended students
(top 5 percent) based on their scores on the Preliminary Scholastic
Aptitude Test/National Merit Scholarship Qualifying Test, which
they took as juniors. Students named finalists competed for more
than $34 million in college scholarships.
16
658
District 196 high schools offer 24 Advanced Placement (AP) courses
for students taking college preparatory courses. In 2012, the
College Board recognized 658 AP Scholars in District 196 for their
performance on AP course exams that they took as juniors and
seniors, including 31 who earned the highest recognition as National
AP Scholars. Students can earn college credit by scoring a 3 or
higher (on a scale of 1 to 5) on optional AP exams they can take after
completing a course.
5,212
40
All three District 196 elementary magnet schools received
merit awards from Magnet Schools of America in 2012. Cedar Park
Elementary Science, Technology, Engineering and Math (STEM)
School and Diamond Path Elementary School of International
Studies were two of only three schools in Minnesota selected to
receive the highest honor, the Magnet School of Excellence Award,
and Glacier Hills Elementary School of Arts and Science received a
Magnet School of Distinction Award.
3
During the 2011-12 school year, District 196 students earned
5,212 college credits valued at more than $2.3 million participating
in the College in the Schools program offered in cooperation with
the University of Minnesota. Students earn these transferable U of M
credits while taking advanced courses at their high school that are
taught by their high school teachers.
7
Rosemount High School was named Grand Champion of the
Minnesota Youth in Music Marching Band Championships for the
seventh year in a row in October 2012. The Rosemount band
was also invited to perform in the 125th annual Rose Parade in
Pasadena, California on Jan. 1, 2014.
Of the nearly 54,000 total households in District 196, 40 percent of
households have preschool and/or school-aged children in them
and 24 percent of the district’s 153,000 residents are under age 18.
Independent School District 196
28
Students of color represent 28 percent of enrollment in
District 196 schools, compared to the statewide average of
26 percent. The percentage of students of color in District 196 has
doubled in the last 10 years and continues to increase consistent
with state and national trends.
2
2012-13 Community Budget Guide
Our Students
District 196 has an increasingly diverse population of students with a variety
of needs. It is the district’s mission to educate our students to reach their full potential.
Numbers below are based on the district’s October 1, 2012 Official Enrollment Report.
Free or Reduced-Price School Meals
Total Students: 27,168 (10-1-12)
• Fourth largest public school district in Minnesota
• Early Childhood Special Education: 469 (1.7% of students)
• Center-Based Special Education: 771 (2.8%)
• Grades K - 5: 11,541 (42.5% of students)
• Grades 6 - 8: 5,916 (21.8% of students)
• Grades 9 - 12: 8,471 (31.2% of students)
• 22.5% of District 196 students qualify to receive free or
reduced-price school meals compared to 37.2% of students
statewide in 2011-12
5-Year Enrollment History
Student Ethnicity
American
Indian
1%
Asian
9%
Hispanic
7%
Black
11%
District 196 enrollment has declined gradually, less than
1% per year, since the 2003-04 school year.
White
72%
5-Year Enrollment Projections
English Learners (EL): 1,367
• 5.0% of all students, compared to a 2011-12 Minnesota
average of 7.7%
• More than 87 languages spoken by families living in the
district
Special Education: 4,156
• 15.3% of all students qualify to receive special education
services, compared to a 2011-12 Minnesota average of 14.9%
Gifted and Talented: 2,632
District 196 enrollment is projected to remain stable over the
next five years, declining less than 0.5% per year.
• 9.7% of all students qualify to participate in the district’s
Gifted and Talented Program
Federal Title I Program
• Ten District 196 elementary schools receive federal Title I
funds to improve the achievement of educationally
disadvantaged students
Independent School District 196
3
2012-13 Community Budget Guide
Achievement
District 196 students have a tradition of outstanding achievement both in and out of the classroom. They
win a large number of state and national awards in a variety of curricular and cocurricular competitions, and
earn scholarships to colleges and universities throughout the country, as well as appointments to United
States military academies.
District 196 students consistently score well above average on state and national assessments and graduate at a high rate (see bottom table).
The Minnesota Comprehensive Assessments (MCA) are given annually to all students statewide in grades 3-8 (reading and math), grade 10 (reading),
grade 11 (math), and in science grades 5, 8 and once in high school. The MCA is designed to measure district and student progress on teaching and
learning the Minnesota Academic Standards which are required for graduation. Students who meet or exceed the standards are considered to be
“proficient” in the subject areas.
2011-12 MCA Reading - Percentage of Students Proficient or Better
Grade
District 196
Minnesota
Difference
3
87%
80%
+7%
4
83%
75%
+8%
5
86%
79%
+7%
6
85%
76%
+9%
7
81%
71%
+10%
8
79%
72%
+7%
10
87%
77%
+10%
2011-12 MCA Math - Percentage of Students Proficient or Better
Grade
District 196
Minnesota
Difference
3
77%
76%
+1%
4
76%
73%
+3%
5
68%
62%
+6%
6
64%
60%
+4%
7
61%
59%
+2%
8
65%
62%
+3%
11
54%
43%
+11%
2011-12 MCA Science - Percentage of Students Proficient or Better
Grade
District 196
Minnesota
Difference
5
61%
58%
+3%
8
46%
43%
+3%
High School
68%
52%
+6%
District 196 high school students in the class of 2012 scored well above state and national composite scores on the American College Test (ACT)
entrance exam. The ACT average composite score for the district’s class of 2012 was 24.1 or 0.1 point better than the previous year. The district
average was 1.3 points higher than the Minnesota average of 22.8, which was highest in the nation among states where more than half of all
college-bound students took the test.
ACT Average Composite Scores, 2006-2012
School Year Ending District 196
State
National
2012
24.1
22.8
22.1
2011
24.0
22.9*
21.1
2010
24.0
22.9*
21.0
2009
23.9
22.7*
21.1
2008
23.8
22.6*
21.1
2007
23.8
22.5*
21.2
2006
23.3
22.3*
21.1
* Highest average score nationally among states where more than
half of all seniors took the ACT.
High School Graduation Rates
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11*
District 196
94.0%
95.7%
94.6%
94.5%
95.3%
95.3%
96.7%
85.8%
Minnesota
89.0%
90.1%
90.8%
91.2%
91.7%
91.8%
92.8%
76.9%
* Effective with the 2010-11 school year, the methods used to calculate cohort-adjusted graduation rates were changed to comply with
requirements set by the US Department of Education.
Independent School District 196
4
2012-13 Community Budget Guide
Our School Board
and Staff
The School Board is the governing body of the district, responsible for developing policy to
ensure the proper care, management and control of district affairs, and supporting the mission of
educating our students to reach their full potential. The board approves staff hiring, sets the annual
local school levy, approves
expenditures and educational programs (curriculum), and
otherwise ensures that proper facilities and equipment are
available to support teaching and learning in the district.
The seven School Board members are elected at large in oddnumbered years and serve four-year terms. The board typically
holds regular meetings on the second and fourth Monday of
each month, as well as workshops, committee meetings and
public hearings, as needed. The public is invited to attend board
meetings and may address items on the agenda and during the
open forum and special communication portions of the meeting.
Jackie MagnusonRob Duchscher
Art Coulson
Bob Schutte
Joel Albright
Gary Huusko
Mike Roseen
Jane K. Berenz,
Superintendent
Total Employees by Classification
Licensed Staff
Classified Staff
School
Administrators
District-Level
Administrators
Bus Drivers/
Chaperones/
Mechanics
Food & Nutrition
Workers
The graph shows the number of staff employed by the school district. The majority of the district’s more than 3,500
employees are teachers (licensed staff ) and classified (non-licensed) staff who provide support to the classroom.
Independent School District 196
5
2012-13 Community Budget Guide
Our Strategies
and Goals
In spring 2011, Superintendent Jane K. Berenz established the District 196 Strategic Planning
Task Force and charged the group to develop a vision for education that will guide district
goals through 2016. The 60-member task force included parents, staff, School Board members
and leaders from the local business, civic and faith communities. Task force members first attended informational meetings to
establish a shared base of knowledge about the district, then facilitator-led planning meetings to develop the belief statements
and strategies and goals that were approved by the School Board in December 2011 as outlined below.
belief statements
Strategy Two: Early Learning
Provide a well-aligned continuum of high-quality,
culturally responsive, early learning (birth to
grade 3) services to meet the needs of all students
We believe…
• Students come first
• All students can learn
• High expectations inspire students and staff to excel
• Learning is maximized in a safe, respectful and inclusive
environment
• A well-rounded education includes opportunities in
academics, the arts and athletics
• Learning is a lifelong pursuit
• Effective management of resources is critical
• Partnerships and collaboration enhance educational
programming
• A culture of innovation and continuous improvement
prepares students to be college or career ready
• An informed and engaged community guides effective
decision-making
• Coordinate and align educational experiences between
early childhood services (birth to kindergarten) and
elementary schools (kindergarten to grade 3)
• Offer a continuum of high-quality, culturally responsive,
early learning services to meet all students’ needs
• I nvestigate and develop strategies for outreach,
community engagement and collaboration
Strategy Three: Educational Equity
Implement a systemic process that increases
achievement for all students by addressing
equitable access to opportunities in our schools
and programs
Strategy One: Teaching and Learning
• Increase cultural proficiency across the district
Deliver a high-quality instructional program that
anticipates and meets the needs of all learners
• Increase access and participation for all students in
cocurricular activities and learning opportunities
• Identify and implement essential learning in all content
areas for early childhood through grade 12 (E-12) which
will be clearly aligned, viable, relevant, rigorous, and
understood by staff, students, and parents
• Ensure access and increase participation in programs that
prepare students for college
• D
evelop a systemic process to recruit and retain diverse
and culturally proficient staff to reflect the diversity of the
student population
• Identify and implement effective and engaging
instructional strategies that are connected to a rigorous
curriculum to maximize learning for all students
• Distribute resources for schools based on multiple factors
including student needs (E-12)
• Support learning for all students and guide instruction
by designing and implementing a balanced assessment
program which is both summative and formative
Strategy Four: Partnerships
• Develop a systematic process of intervention and
enrichment in all schools within a District 196 Response to
Intervention framework, ensuring every student receives
the time and support needed to master or exceed essential
learning
Develop and implement sustainable strategies to
increase collaboration between the district and
community partners
• Continue to ensure high-quality teachers through
differentiated professional development, effective
evaluation and support that promotes collaboration,
continuous learning, research-based instructional practices
and growth in student achievement
Independent School District 196
• Establish a structure that will support new and existing
partnerships
• Increase partnerships by enhancing relationships among
schools and between schools and the community
6
2012-13 Community Budget Guide
Our Budget
The preliminary budget adopted by the School Board each spring is the official authorization
for expenditures for the upcoming school year, which begins July 1 each year. This budget plan
guides staff in how funds are spent toward instructional programs for students. The budget is
initially put together by the superintendent and administration with input from the district’s citizen-led Budget Advisory
Council and in accordance with School Board-approved budget and staffing guidelines. The School Board Audit and Finance
Committee reviews the proposed budget. If necessary, revisions are incorporated into the proposed budget for School Board
review. The School Board is required by state law to adopt the preliminary budget by June 30 each year.
2012-13 Expenditure Budget - All Funds
Building Construction Fund
$6,638,099
1.73%
Debt Service Funds
$19,745,088
5.16%
Agency Funds
$100,300
Expendable Trust Fund
0.03%
$1,000
0.00%
Community Service Fund
$9,711,053
2.54%
Internal Service Funds
$29,798,308
7.78%
Food Service Fund
$10,990,961
2.87%
General Fund
$305,838,061
79.89%
Total of All Funds = $382,822,870
School district budgeting is a continuous five-step process
3) F
inal Budget – Each fall, the Finance Department prepares a
final budget that includes actual October 1 enrollment and any
changes in law that affect education finance. The School Board
approves the final budget in December or January.
The school district budget cycle is a continuous five-step process
that is mandated by state law. Each step outlined below requires
School Board approval and is open for public inspection and
comment. Since the process spans multiple school and calendar
years, the district can be in multiple phases of the process at any
given time.
4) B
udget Adjustments – Each spring, the School Board approves
budget adjustments to account primarily for grant dollars the
district may have received during the year. These adjustments
allow for accurate funding for programs and provide the most
accurate basis for developing the preliminary budget for the
next fiscal year.
1) P
roperty Tax Levy – The budget process begins with
submission of estimated property tax levy information to the
Minnesota Department of Education (MDE) by mid July. The
MDE sets the maximum amount each district may levy based on
current legislation. The School Board certifies the levy before the
end of the calendar year.
5) A
nnual Financial Report and Audit – The final step in the
budgeting process is closing the books and preparing financial
statements for the year. During this step the district undergoes
an independent audit as required by law. The School Board
typically reviews the audited financial report in October or
November.
2) P
reliminary Budget – The School Board must approve a
preliminary budget before the start of the school year on July 1.
This process includes completion of enrollment projections and
five-year budget forecast, development of staffing guidelines
and determination of revenue and expenditure assumptions.
Independent School District 196
7
2012-13 Community Budget Guide
Budget Funds
General Fund
Community Service Fund
2012-13 budgeted amount: $305,838,061 (79.89%)
The general fund is divided into five separate accounts. They are:
2012-13 budgeted amount: $9,711,053 (2.54%)
This fund is comprised of five components, each with its own fund
balance. The five components are community service, community
education, early childhood family education, school readiness and
adult basic education.
General Account
2012-13 budgeted amount: $212,021,520 (69.32%)
This is the district’s main operating budget. This account pays
for the instructional programs, daily operations of schools and
general functions of the district. More in-depth information
on this account is provided in the following pages of this
publication.
Building Construction Fund
2012-13 budgeted amount: $6,638,099 (1.73%)
When voters approve a building construction or facilities renovation
bond, the district sells bonds in order to pay for the work. This is the
fund that receives the money from the sale of the bonds and pays
for the land purchases, construction of new schools, renovations of
existing schools and other costs directly associated with the voterapproved bond. This fund is also used to record all activities in the
state Alternative Facilities Program.
Special Education Account
2012-13 budgeted amount: $58,673,072 (19.18%)
This account is used to record all financial activities associated
with providing special education services to students with
special needs.
Debt Service Funds
Quality Compensation Account
2012-13 budgeted amount: $19,745,088 (5.16%)
When the district sells bonds to finance voter-approved construction
of new facilities or major renovation of existing facilities and funding
for other post employment benefits, the district also receives authority
to levy a direct general tax upon the property of the district for the
repayment of principal and interest on the bonds as due.
2012-13 budgeted amount: $7,217,694 (2.36%)
The Quality Compensation for Teachers (Q Comp) Program was
approved by the Minnesota Legislature in 2005. This program
is designed to advance the teaching profession by providing
structured professional development and evaluation, and an
alternative pay schedule that compensates teachers based on
performance, not just seniority. The district was first approved
to participate in this program in 2007-08. The district uses this
account to track revenues and expenditures associated with
providing additional compensation to licensed teachers and
nurses.
Expendable Trust Fund
2012-13 budgeted amount: $1,000 (0.00%)
This fund is used to record revenues and expenditures for trust
agreements where the School Board has accepted the responsibility to
serve as trustee. The property in the trust agreement typically comes
to the district by gift. For example, a community member may create a
scholarship trust to be awarded to an outstanding student every year.
Pupil Transportation Account
2012-13 budgeted amount: $16,756,525 (5.48%)
This account is used to record and report all pupil transportation
activities including transportation of students with special
needs and students who attend non-public schools.
Agency Funds
2012-13 budgeted amount: $100,300 (0.03%)
Agency funds are used to account for assets where the district has a
formal agency agreement with other governmental units, employees,
students or others. The district maintains two agency funds to account
for activities related to a continuing education program (District
Graduate Credit Program) for district licensed staff and receipts
and disbursements related to the Local Collaborative Study (LCTS)
managed by the district’s community education department. The
agency fund budget reflects activities related to LCTS; the district does
not budget for the District Graduate Credit Program.
Capital Expenditure Account
2012-13 budgeted amount: $11,169,250 (3.65%)
This account is used to record all financial activities related to
major building maintenance projects, capital equipment and
technology equipment purchases, instructional facilities lease
payments, curriculum and media resource materials.
Food Service Fund
2012-13 budgeted amount: $10,990,961 (2.87%)
This fund is used to record financial activities of the district’s food
service program. Food service includes activities for the purpose
of preparation and service of milk, meals and snacks in connection
with school and community service activities.
Independent School District 196
Internal Service Funds
2012-13 budgeted amount: $29,798,308 (7.78%)
Internal service funds are used to account for the financing of goods
or services provided by one department to another within the school
district. The district maintains four internal service funds to report
activities related to other post-employment benefits, severance, selfinsured health plan and self-insured dental plan.
8
2012-13 Community Budget Guide
General
Fund
The majority of general fund expenditures are for student instruction and
support services. The general fund is the district’s main operating budget and
is the fund over which our School Board has the most discretion.
The 2012-13 general fund budget was developed to support the
district’s mission to educate our students to reach their full potential
and beliefs (see p.6).
A majority of these transfers is due to a change in how the district
is required to report revenues from the Alternative Facilities
Program levy. Beginning in spring 2008, districts were instructed
to report the Alternative Facilities Program levy as revenue in
the general fund and then transfer that revenue to the building
construction fund. This transfer is recorded in the general fund as
an expenditure. Expenditures funded by the Alternative Facilities
Program levy are recorded in the building construction fund.
In addition, the School Board also approved transfers from the
general fund to provide additional support for Early Childhood
screening and Kindergarten Plus programs. These two programs
are part of the Community Service Fund.
• Student Instruction: $216,986,397 (70.95%)
All costs associated with the teaching of students,
the interaction between teachers and students in the
classroom and cocurricular activities at the kindergarten,
elementary and secondary levels. It also includes services for
alternative education, special education, bilingual and other
compensatory instructional programs.
• Alternative Facilities and other Permanent Transfers:
$6,763,313 (2.21%)
• Student Support Services:
$45,001,947 (14.71%)
This includes all costs associated with operating a school,
including student transportation, school office, assessment
and testing, guidance, counseling, nursing services and
instructional administration. Instructional administration
includes the directors of elementary and secondary education,
and teaching and learning. It also
includes the costs of their immediate
offices, including those individuals in
direct support of the administrator.
• Administration: $792,640 (0.26%)
This includes the costs for general district administration.
General district administration includes the School Board and the
superintendent.
2012-13 General Fund Expenditures
• Sites and Buildings:
$25,639,112 (8.38%)
This includes all costs for the
acquisition, operation, maintenance,
repair and remodeling of all facilities
and grounds of the school district.
It also includes salary and benefits
of the district’s building chiefs,
custodial staff, groundskeepers
and maintenance specialists, and
utilities.
Student Support
Services
$45,001,947
14.71%
Administration
$792,640
0.26%
District Support
Services
$10,654,652
3.48%
Alternative Facilities
and other
Permanent Transfers
$6,763,313
2.21%
Sites & Buildings
$25,639,112
8.38%
• District Support Services:
$10,654,652 (3.48%)
This includes expenses for
services provided centrally by the
district, such as human resources,
business services, communication,
purchasing, mail processing,
technology support and legal
services.
Independent School District 196
Student Instruction
$216,986,397
70.95%
Total General Fund = $305,838,061
9
2012-13 Community Budget Guide
General Fund
by Program
Elementary Instruction
Middle and High School Instruction
Student Instruction
$216,986,397
70.95%
Cocurricular and Extra Curricular Activities
6,229,207
Gifted & Talented Program
2,692,251
English Language Learners
4,023,517
Title Programs
2,808,308
Career and Technical Programs
Special Education
3,651,360
Elementary School Administration
5,128,423
Middle School Administration
3,462,187
High School Administration
2,749,281
Instructional Administration
4,517,939
Curriculum Development
2,335,858
Guidance and Counseling Services
2,862,076
Health Services
1,928,979
Other Student Support (Attendance & Social Work Services)
1,470,333
3,735,846
Staff Development
Student Transportation
Sites and Buildings
$25,639,112
8.38%
Capital Expenditures
Health and Safety
898,169
Operations and Maintenance
Property and Other Insurance
Business Services - Purchasing and Receiving
Human Resources
Administration
$792,640
0.26%
781,771
2,197,405
478,695
Graphics & Mail Processing
289,783
Census/Student Information
330,203
Communication
440,805
443,308
Technology Support
3,379,214
Alternative Facilities and other Permanent Transfers
6,763,313
Office of Superintendent
587,008
School Board
205,632
TOTAL GENERAL FUND
Independent School District 196
18,190,357
3,095,239
Legal Services
Permanent Transfers
$6,763,313
2.21%
16,811,025
5,768,815
Business Services - Finance
District Support Services
$10,654,652
3.48%
3,961,658
58,668,993
Library/Media Center
Student Support Services
$45,001,947
14.71%
56,325,473
78,625,630
$ 305,838,061
10
2012-13 Community Budget Guide
General Fund
by Category
The categories of general fund expenditure are salaries, benefits, purchased services, supplies
and materials, capital and other expenditures. As shown in the graph below, more than 83%
of the general fund budget pays for people (salaries and benefits), and the majority of those
people are teachers and instructional staff who work with students in the classroom.
• Salaries: $189,026,634 (61.81%)
Includes salaries for district administrators, principals,
teachers, secretarial and clerical employees, building chiefs,
custodians, transportation, food service and other staff.
• Supplies and Materials: $11,988,075 (3.92%)
Includes general supplies such as copier paper, instructional
supplies for classrooms, textbooks and workbooks,
standardized tests and media resources.
• Benefits: $64,532,086 (21.10%)
Includes the district’s contribution for employee retirement
(FICA/Medicare, TRA and PERA); health, dental and life
insurance premiums, and tax-shelter annuities for eligible
employees.
• C
apital Expenditures: $7,045,047 (2.30%)
Includes building repairs and site improvements, technology
equipment such as computers for classrooms, printers,
copiers, fax machines and school buses.
• Purchased Services: $24,619,290 (8.05%)
Includes utilities, legal services, contracted work and other
services that must be purchased from outside sources.
• Other: $8,626,929 (2.82%)
Includes miscellaneous expenditures that are not categorized
elsewhere such as membership dues for professional
organizations, taxes, special assessments and permanent
transfers to other funds.
2012-13 General Fund Expenditures by Category
Supplies & Materials
$11,988,075
3.92%
Capital Expenditures
$7,045,047
2.30%
Purchased Services
$24,619,290
8.05%
Benefits
$64,532,086
21.10%
Other
$8,626,929
2.82%
Salaries
$189,026,634
61.81%
Total General Fund = $305,838,061
Independent School District 196
11
2012-13 Community Budget Guide
General Fund
History
The general fund is the district’s main operating fund. The graph below shows that over
85 percent of the district’s general fund resources are used for student instruction and student
support services. This is consistent with the district’s mission to “educate our students to reach
their full potential.” Some of the instructional programs that were added in the past years to help close the achievement gap
include integration programs, elementary magnet schools, striving readers, Advancement Via Individual Determination (AVID)
and response to intervention. Actual expenditures for district support services and administration for the past four school years
remain relatively stable. This is consistent with the district’s goal to focus resources on classroom instruction for students.
Five-Year Overview
FY 2008-09
Actual
Fiscal
Year
2008-09*
Admin.
% of
General
Fund
District
Support
Services
FY 2009-10
Actual
% of
General
Fund
FY 2010-11
Actual
Sites and
Buildings
% of
General
Fund
FY 2011-12
Actual
Student
Instruction
% of
General
Fund
FY 2012-13
Final Budget
Student
Support
Services
% of
General
Fund
Alternative
Facilities
Permanent
Transfer
% of
General
Fund
Total
1,039,447
0.32%
8,517,040
2.61%
27,749,899
8.51%
233,062,910
71.43%
49,724,889
15.24%
6,176,945
1.89%
326,271,130
2009-10
713,456
0.24%
8,337,360
2.86%
24,672,059
8.46%
211,092,274
72.36%
41,868,374
14.35%
5,056,267
1.73%
291,739,790
2010-11
683,977
0.23%
8,003,178
2.75%
24,931,812
8.55%
209,429,277
71.84%
41,022,184
14.07%
7,434,560
2.55%
291,504,988
2011-12
746,942
0.26%
8,813,609
3.03%
23,485,755
8.08%
209,815,788
72.16%
40,074,827
13.78%
7,813,886
2.69%
290,750,807
2012-13
Budgeted
792,640
0.26%
10,654,652
3.48%
25,639,112
8.38%
216,986,397
70.95%
45,001,947
14.71%
6,763,313
2.21%
305,838,061
* 2008-09 actual general fund expenditure includes net bond proceeds of $37.1 million from the January 2009 sale of general obligation taxable
OPEB bond. The district is required to initially report this sale in the district’s operating fund prior to transfer to the internal service fund-OPEB
revocable trust.
Independent School District 196
12
2012-13 Community Budget Guide
Our Revenue
Sources
The district receives revenue on a per pupil basis from state aids and credits,
property taxes, federal aids and other sources. State aids and property taxes make
up more than 93% of total district revenues, while federal aids and other sources
account for less than 7% of revenues, as shown in the graph below.
2012-13 General Fund Revenue
Federal Aids
$9,284,743
3.13%
Other
$10,355,484
3.49%
State Aids & Credits
$221,984,963
74.88%
Total Revenues = $296,449,847
• State Aids and Credits: $221,984,963 (74.88%)
• Property Taxes: $54,824,657 (18.49%)
These include per pupil basic general education aid; special
education regular and excess cost aid; Basic Skills aid, including
compensatory education aid, English Learners aid and Literacy
Incentive aid; operating capital state aid for equipment and
facilities maintenance, and aid for gifted and talented education.
The Minnesota Legislature determines the level of funding
provided by the state. Over the past five years, the percentage
of revenues received from the state has decreased from 84% in
2003-04 to 74.88% projected for 2012-13.
These are local taxes the district collects from property owners.
The Minnesota Legislature determines the maximum amount
the district can levy each year. The district also has authority
to seek additional property taxes (up to a maximum amount
per pupil established by the Legislature) to support special
programs or basic operations through a voter-approved levy
referendum. In 2005, District 196 voters approved three separate
levy referendum questions to provide the district a combined
$1,042 per pupil each year through 2015. As the percentage of
state aid has decreased over the past five years, the percentage
of revenues from local property taxes has increased from
10.9% in 2003-04 to 18.49% projected for 2012-13. • Federal Aids: $9,284,743 (3.13%)
These include federal grants for Title programs such as Title I,
which focuses on improving the achievement of educationally
disadvantaged students, and aids to support special education
services for students with special needs.
Independent School District 196
Property Taxes
$54,824,657
18.49%
• Other: $10,355,484 (3.49%)
These revenues include miscellaneous School Board-approved
fees for cocurricular activities, student parking, and admission
to athletic and fine arts performances. It also includes interest
income from the district’s short-term investments, gifts to the
district and permanent transfers from other funds.
13
2012-13 Community Budget Guide
Property Taxes
School district property tax levies are limited by state law. The Minnesota Department of
Education computes the levy limitation for each school district based on current legislation and
formulas. The school district then certifies the levy to the county auditor, the county sends out tax
statements to individual property owners, collects the taxes and makes payments to the school district.
Property taxes are determined by the taxable market value of
the property (determined by the county assessor), class rate
percentages set in law for each category of property (such as
residential homestead, residential non-homestead, apartments,
etc.) and state-paid property tax aids and credits. These state-paid
property tax aids and credits reduce the actual amount of tax paid
by property owners.
For 2012-13, the voter-approved levies for the district’s general
fund total $31.9 million before state aids and credits; levies based
on School Board decisions total $22.7 million before state aids and
credits.
The chart below shows the average home value for the district and
the corresponding school tax from calendar year 2003 to calendar
year 2012. Home values within the district have been declining
the last three years following statewide property value trends.
The two types of property tax levies are:
• Voter-approved levies – These include building bond and
operating levy referendum votes.
• Levies resulting from School Board decisions – Levy limitations
are calculated by the Minnesota Department of Education
based on current legislation and formulas. The School Board
can approve levy amounts up to but not exceeding the limits
established by the state. Examples include the safe schools
levy, alternative facilities levy, health and safety levy, etc.
School Taxes Payable on Average Value Home
Independent School District 196
14
2012-13 Community Budget Guide
Budget FAQs and
Contact Info
Below are answers to some commonly asked questions
regarding the school district budget and finances.
What is the district’s average spending per student
for instruction and how is it calculated?
Why does the district need a fund balance reserve
and what is it used for?
While there is no universally agreed upon definition of what should
be included in “instructional” spending, a reasonable approach is
to divide the total general fund (operating) budget by the average
daily membership in the district, which is close to but not the same
as the total number of students in the district.
The fund balance is similar to a savings account, a rainy day reserve
that can be used to cover unforeseen costs that could not be
planned for when the budget was developed. Examples include
proration or delay of state aid to the district, a major equipment
failure or significant increase in energy or fuel prices. School Board
policy requires the district to maintain a minimum fund balance
equivalent to at least 5 percent of general fund expenditures for
the year.
$305,838,061 2012-13 general fund budget
(/)
26,861Divided by average daily membership
------------------------------------------------------------------------------------- (=)
$11,385Equals average spending per student
Does the district consider budget suggestions?
What is an ending fund balance?
Yes. The district invites residents and employees to submit
suggestions on ways to reduce costs and increase revenues in the
district’s budget. Budget reduction suggestion forms are available
at all district schools and offices, at regularly scheduled School
Board meetings and at www.district196.org/District/Departments/
Finance. Suggestions should be addressed to the Director of
Finance and Operations, District Office, 3455 153rd Street West,
Rosemount, MN 55068. All submitted suggestions are reviewed by
members of the district’s citizen-led Budget Advisory Council.
An ending fund balance is money remaining at the end of the
school year. There are three main factors that impact the ending
funding balance positively and negatively:
1.Schools and departments under spend their budgets.
According to district practice, budgeted funds that are under
spent by a school are carried over to that school’s budget for
next year, while budgeted funds that are under spent by a
department are not carried over to that department’s budget
for next year.
More Information
2. A
id payments from the state may be less than anticipated
based on economic conditions. The majority of district
revenues come from the state (74.88% in 2012-13). If the state
experiences a revenue shortfall during the year, funding to
school districts may be prorated, which results in a loss of
revenues to the districts.
If you have questions about the school district budget, contact:
• Director of Finance and Operations Jeff Solomon at jeff.
solomon@district196.org or 651-423-7713, or
• Coordinator of Finance Stella Johnson at stella.johnson@
district196.org or 651-423-7748.
3.Budget assumptions may have changed. Two of the biggest
assumptions used to build the school district’s budget are
the amount of state funding the district will receive and total
student enrollment, as districts are funded based on the
number of students enrolled. The district’s preliminary budget
must be developed by the administration and approved by the
School Board before July 1 each year. Official enrollment for the
year is not determined until October 1 each year and in funding
years (every other year) the state does not determine education
funding levels until the legislative session concludes in the
spring.
Independent School District 196
Budget information for the current 2012-13 school year and
previous nine school years is available on the district website
at www.district196.org/District/Departments/Finance. The
site includes information about the annual budget process
and timelines, an introduction to school finance and printable
capital expenditure budgets, preliminary budgets, final
budgets and year-end audit reports dating back to the 2003-04
school year.
15
2012-13 Community Budget Guide
2012-13 Final Budget
Fiscal Year Ending June 30, 2013
Independent School District 196
Rosemount-Apple Valley-Eagan Public Schools
Independent School Distict 196
Rosemount, MN
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
2012-13 BUDGET MESSAGE…………………………………………………………… 3
SUMMARY INFORMATION
Projected Revenues, Expenditures, and Fund Balance by Fund……………… 19
Summary of Revenues by Source Category and Fund……………………………
20
Revenue Charts………………………………………………………………………23
24
Summary of Expenditures by Object Category and Fund…………………………
Expenditure Charts……………………………………………………………………26
REVENUE BUDGET SCHEDULES
General Fund, General Account…………………………………………………… 27
General Fund, Magnet Program…………………………………………………… 27
General Fund, Special Education Account……………………………………….. 28
General Fund, Quality Compensation Account……………………………………28
General Fund, Pupil Transportation Account………………………………………28
General Fund, Capital Expenditure Account………………………………………28
Food Service Fund……………………………………………………………………29
Community Service Fund……………………………………………………………29
Alternative Facilities-Levy Account Fund 15………………………………………30
Debt Service Fund 07 - Regular…………………………………………………… 30
Expendable Trust Fund 08 - Scholarship Funds………………………………… 30
Trust Fund 18 - Employee Flexible Spending Plan……………………………… 30
Agency Fund 09 - District Graduate Credits ………………………………………31
Agency Fund 39 - Local Collaborative Time Study ………………………………31
Internal Service Fund 20 - Severance Pay…………..…………………………… 31
Internal Service Fund 22 - OPEB Revocable Trust……………………………… 31
Debt Service Fund 47 - OPEB Bonds………………………………………………31
Internal Service Fund 23 - Self-Insured Health Plan………………………………31
Internal Service Fund 24 - Self-Insured Dental Plan………………………………31
EXPENDITURE BUDGET SCHEDULES
General Fund, General Account…………………………………………………… 33
General Fund, Magnet Program…………………………………………………… 35
General Fund, Special Education Account……………………………………….. 36
General Fund, Quality Compensation Account……………………………………38
General Fund, Pupil Transportation Account………………………………………39
General Fund, Capital Expenditure Account………………………………………40
Food Service Fund……………………………………………………………………41
Community Service Fund……………………………………………………………42
Alternative Facilities-Levy Account Fund 15………………………………………43
Debt Service Fund - Regular…………………………………………………………44
Expendable Trust Fund 08 - Scholarship Funds………………………………… 44
Trust Fund 18 - Employee Flexible Spending Plan……………………………… 44
Agency Fund 09 - District Graduate Credits ………………………………………45
Agency Fund 39 - Local Collaborative Time Study ………………………………45
Internal Service Fund 20 - Severance Pay…………..…………………………… 45
Internal Service Fund 22 - OPEB Revocable Trust……………………………… 45
Debt Service Fund 47 - OPEB Bonds………………………………………………45
Internal Service Fund 23 - Self-Insured Health Plan………………………………46
Internal Service Fund 24 - Self-Insured Dental Plan………………………………46
ADDITIONAL INFORMATION
2012-13 Operating Funds Budget Timetable - Final Budget……..………...……47
Student Enrollment - Actual or Projected October 1 Student Counts……………48
49
Students - Average Daily Membership………………………………………………
Special Education Unduplicated Child Count………………………………………50
Employee Head Counts………………………………………………………………51
2012-13 Final Budget School Staffing Allocation Table………………………… 52
2012-13 Final Budget Special Education Staffing Allocation Table…………… 53
2012-13 Final Budget Special Education Program Support and Student
Support Assistant Allocation………………………………………………………54
General Fund Actual or Projected Fund Balance History ……………………… 55
2012-13 Final Budget General Fund Expenditure by Program with
56
Object Series Totals…………………………………………………………………
GLOSSARY
Revenue Codes………………………………………………………………………59
Expenditure Codes……………………………………………………………………64
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
SCHOOL BOARD
Jackie Magnuson
- Chairperson
Rob Duchscher
- Vice Chairperson
Art Coulson
- Treasurer
Joel Albright
- Clerk
Gary Huusko
- Director
Mike Roseen
- Director
Bob Schutte
- Director
ADMINISTRATION
Jane K. Berenz
Khia Brown
Jill Coyle
Kim Craven
Mary Kreger
Julie Olson
Mark Parr
Tom Pederstuen
Jeff Solomon
Tony Taschner
Steve Troen
-
Stella Y. Johnson
- Coordinator of Finance
Independent School District 196
Rosemount-Apple Valley-Eagan Public Schools
1
Superintendent
Director of Community Education
School District Attorney
Administrative Assistant to Superintendent
Director of Special Education
Director of Elementary Education
Director of Secondary Education
Director of Human Resources
Director of Finance and Operations
Director of Communications
Director of Teaching and Learning
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
MISSION
Educating our students to reach their full potential
BELIEFS
*
Students come first
*
All students can learn
*
High expectations inspire students and staff to excel
*
Learning is maximized in a safe, respectful and inclusive environment
*
A well-rounded education includes opportunities in academics, the arts and athletics
*
Learning is a lifelong pursuit
*
Effective management of resources is critical
*
Partnerships and collaboration enhance educational programming
*
A culture of innovation and continuous improvement prepares students
to be college or career ready
*
An informed and engaged community guides effective decision-making
2
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
TO:
Jane Berenz, Superintendent
FROM:
Jeffrey M. Solomon, Director of Finance and Operations
Stella Y. Johnson, Coordinator of Finance
DATE:
January 7, 2013
SUBJECT:
2012-13 Final Budget
This report summarizes the district’s final budget for the 2012-13 school year. The budget reflects
and supports district goals and initiatives and policies set by the School Board.
The School Board adopted a preliminary budget for 2012-13 on June 25, 2012. The preliminary
budget has served as the expenditure authority for the district during the current fiscal year. The final
budget presented in this report reflects changes in estimates due to actual enrollment and staffing
data, contract settlements and other factors that were not available or known when the preliminary
budget was approved.
The 1995 Legislature dissolved the pupil transportation fund and the capital expenditure fund, and
merged them with the general fund, effective July 1, 1996. The redefined general fund is used to
account for all revenues and expenditures related to educational activities, district instructional and
student support programs, expenditures for the superintendent, district administration, normal
operations and maintenance, pupil transportation, capital expenditures, and legal school district
expenditures not specifically designated to be accounted for in other funds.
For ease of comparison, we have continued to segregate the funding for pupil transportation and
capital expenditure from the general fund. The district receives “categorical” funding (health and
safety and operating capital) for its capital expenditure account and is required to report amounts of
revenues and expenditures in separate restricted/reserved fund balance accounts. The district uses
the general account of the general fund to account for all the activities, except pupil transportation
and capital expenditure, as summarized in the preceding paragraph.
The number of students in need of special services and the costs of educating and serving these
students have risen steadily over the past decade. To fully understand its impact on the district’s
overall finances (specifically the general account of the general fund), we began to report special
education revenues (excluding general education aid generated by students with disabilities) and
expenditures in a separate account called special education account on July 1, 2005.
The district’s application to participate in the Minnesota Quality Compensation program was approved
by the Minnesota Department of Education on March 20, 2007. To ensure funding integrity, the
district established a separate account called quality compensation within the general fund to account
for all financial activities of the program.
3
The five separate accounts within the general fund are listed below:
a) General Account – All financial activities of the district that are not accounted for in any other
account or fund;
b) Special Education – All financial activities associated with providing special education
services to students with disabilities;
c) Quality Compensation – Tracks revenues and expenditures associated with providing
additional compensation to licensed teachers and nurses who successfully participated in
the Quality Compensation program;
d) Pupil Transportation – Financial activities associated with the former pupil transportation
fund are recorded under the pupil transportation account of the general fund, and
e) Capital Expenditure – All financial activities of the former capital expenditure fund.
The combined fund balance of these five accounts will be reported to the state as the general fund
balance on June 30, 2013.
We believe reporting by separate accounts, like we do, gives the users of this budget document a
better understanding of how the major expenditure categories impact the general fund.
BUDGET OVERVIEW
The following table shows the budgeted revenues and expenditures by fund, and the projected fund
balances at the end of the fiscal year.
Projected
Revenues
Expenditures
Difference
Fund Bal.
229,236,153
33,228,026
7,213,528
16,523,232
10,248,908
296,449,847
212,021,520
58,673,072
7,217,694
16,756,525
11,169,250
305,838,061
17,214,633
(25,445,046)
(4,166)
(233,293)
(920,342)
(9,388,214)
N/A
N/A
N/A
N/A
N/A
31,985,799
10,644,788
10,990,961
(346,173)
2,219,632
Community Service Fund
9,055,947
9,711,053
(655,106)
689,517
Alternative Facility-Levy Account
Total Building Construction Fund
6,637,900
6,637,900
6,638,099
6,638,099
(199)
(199)
873,066
873,066
16,395,687
2,987,871
16,741,050
3,004,038
(345,363)
(16,167)
3,530,405
458,153
-
1,000
(1,000)
22,616
60,866
100,300
(39,434)
90,155
466,000
450,000
16,000
1,168,755
668,755
500,000
29,403,361
Internal Service Fund 23 (Self-Insured Health Plan)
33,809,655
28,417,082
5,392,573
5,392,573
Internal Service Fund 24 (Self-Insured Dental Plan)
345,622
262,471
83,151
139,007
Fund
General Fund-General Account
Gen. Fund-Special Education Account
Gen. Fund-Quality Compensation Account
Gen. Fund-Pupil Transp. Account
Gen. Fund-Capital Expenditure Account
Total General Fund
Food Service Fund
Debt Service Fund - Regular
Debt Service Fund - OPEB Bonds
Expendable Trust - Scholarship Funds
Agency Fund (LCTS)
Internal Service Fund 20 (GASB #16)
Internal Service Fund 22 (OPEB Revocable Trust)
4
(3,281,597)
BUDGET PROCESS AND ASSUMPTIONS
The processes and major assumptions used to develop the budget are explained below.
Salary budgets were based on the staffing ratios approved by the School Board on March 12, 2012,
and actual enrollment on October 1, 2012. Salary budgets are initially calculated by the finance
department using the contract salaries for all employee groups that have an approved contract for
2012-13 and verified by school principals and other budget administrators. These include principals,
teachers, secretarial and clerical employees, custodians, bus drivers, vehicle technicians,
chaperones, crossing guards, and non-union employees. For other groups (building chiefs and food
service works) salaries and related expenditures are estimated based on specific budget guidelines
as determined by the School Board in March 2012.
Benefits are estimated using a variety of techniques. Retirement and social security payments are
calculated as specified percentages of salaries. Budgets for health, dental, and life insurance and
TSA match are estimated based on actual numbers of employees reported by school principals and
other budget administrators, average benefits package cost by employee groups, premium
information provided by the insurance carriers and current employee contracts. For groups that have
no contract but for which there is a limit on the School Board contribution, increase in the maximum
School Board contribution is based on budget guidelines as determined by the School Board in March
2012.
Non-salary budgets for schools are based on a system of allocation formulas.



Instructional allocations - Consistent with the School Board approved budget-planning
parameters, the 2012-13 instructional allocations to the schools have been increased by 2
percent over the 2011-12 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
2012-13 school year have been held constant at the 2011-12 amounts, with an additional
allocation to cover a 0.50 percent increase in the Teacher Retirement Association contribution.
Cocurricular supplies allocations for 2012-13 school year have been increased to reflect a 2
percent inflationary adjustment.
Compensatory Education Allocations – 2012-13 allocations are based on estimates prepared by
the Minnesota Department of Education dated January 24, 2012. These estimates are based on the
district’s actual enrollment and actual free-and-reduced-price lunch counts on October 1, 2011.
Basic Skills per pupil allocations for grades K-8 remain at the 2011-12 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 a previous increase in the elementary
pupil unit weighting factor as defined in state statutes. For 2012-13 (per 2007 legislation), the
weighting factor for kindergarten students remains at 0.612; the weighting factor for grades 1-3
students remains at 1.115 and the weighting factor for grades 4-6 students remains at 1.06. School
districts are required to reserve the portion of the general education formula revenue attributable to
the increased pupil weighting factors to reduce and maintain class size in elementary grades, with
first priority on kindergarten, first-, second- and third-grade class sizes. The allocations for each
school were based on actual October 1, 2012 enrollment counts.
Administrative and support department non-salary budgets were determined by each department
head based on parameters established by the School Board, and then reviewed and approved by the
superintendent or the director of finance and operations. For 2012-13, the inflationary adjustment for
non-salary budgets is 2 percent except for budget items, such as hearing fuel and electricity that are
beyond the district’s complete control.
5
Revenue estimates are prepared by the Finance Department based on 2011 legislation, using the
actual October 1, 2012 enrollment, School Board approved staffing guidelines and a $50 increase in
the per pupil unit general education formula allowance. The per pupil unit allowance for the 2012-13
school year is $5,224. Of this amount, $253.36 is set aside for pupil transportation.
GENERAL FUND
The following table summarizes actual totals of the combined general fund revenues, expenditures
and fund balances for the 2011-12 and budgeted amounts for 2012-13.
General Fund - Combined
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
2012-13
2011-12
Preliminary
Final
Prel. / Final Prel. / Final
Actual
Budget
Budget
$ Change
% Change
35,497,755
39,939,941
41,374,014
1,434,073
3.59%
296,627,067 294,818,043
296,449,847
1,631,804
0.55%
290,750,808 301,506,450
305,838,061
4,331,611
1.44%
5,876,259
(6,688,407)
(9,388,214) (2,699,807)
40.37%
41,374,014
33,251,534 *
31,985,800
(1,265,734)
-3.81%
14.23%
11.03%
10.46%
FY 2012 to
FY 2013
% Change
16.55%
-0.06%
5.19%
-259.77%
-22.69%
*Preliminary projected June 20, 2013 fund balance includes performance to budget savings of $9.0 million.
Highlights of the key differences for the five separate accounts within the general fund are organized
and explained below.
GENERAL ACCOUNT
The table below shows actual totals of general account revenues, expenditures for 2011-12 and
budgeted amounts for 2012-13.
General Fund
General Account
Revenues
Expenditures
Revenues less Expenditures
2011-12
Actual
2012-13
Preliminary
Budget
2012-13
Final
Budget
232,245,934
203,428,537
28,817,397
228,732,427
209,085,501
19,646,926
229,236,153
212,021,520
17,214,633
Prel. / Final
$ Change
503,726
2,936,019
(2,432,293)
Prel. / Final
% Change
FY 2012 to
FY 2013
% Change
0.22%
1.40%
-12.38%
-1.30%
4.22%
-40.26%
Comparison of 2011-12 Actual to 2012-13 Final Budget – The estimates show a 1.30 percent
decrease in revenues, from $232.25 million in 2011-12 to $229.24 million in 2012-13, and a 4.22
percent increase in expenditures, from $203.43 million in 2011-12 to $212.02 million in 2012-13.
Revenues (Preliminary 2012-13 Budget to Final 2012-13 Budget) – The projected final 2012-13
general account revenue total of $229.24 million is an increase of $503,726 over the preliminary
budget of $228.73 million. Many factors, both positive and negative, have contributed to the net
increase. However, the primary reasons are listed below.
a) A decrease of $1.01 million in state aids; this is mainly due to a decrease of 231.73 pupil
units used to calculate general education aid. Preliminary basic general education aid was
calculated based on projected October 1, 2012 enrollment of 27,420 or 31,393 adjusted
marginal cost pupil units; the actual October 1, 2012 enrollment was 27,168 or 31,161
adjusted marginal cost pupil units.
b) A net increase of $229,083 million in federal aid; this is mainly due to an additional
entitlement of $239,664 for the district’s Title I (Improving the Academic Achievement of the
Disadvantaged) program and small decreases in other Title programs. The final expenditure
budget for the general account also shows an increase of the same amount.
6
c) The budgets for fee, gifts and miscellaneous local income show a net increase of $1.28
million. This increase is chiefly due to the district revising projections based on historical
trend and the $489,731 Medical Loss Ratio (MLR) Rebate received from HealthPartners.
HealthPartners was the district’s health insurance provider through the 2011-12 school year.
Expenditures (Preliminary 2012-13 Budget to Final 2012-13 Budget) - The revised general
account expenditure totaled $212.02 million; this is an increase of $2.94 million, or 1.40 percent,
over the preliminary budget of $209.09 million. The main reasons for the increase are listed below.
a) At the end of the 2011-12 school year, schools under spent their allocations by $2.31 million;
consistent with past practice, we have budgeted for the schools to spend these funds during
the 2012-13 school year.
b) A staffing adjustment totaling $624,506 for three schools that are experiencing significant
variations between preliminary assumptions to actual student counts this fall.
c) As indicated in the revenue section summarized above, federally funded program
expenditures increased by $229,063.
Summary  The net result of the changes described above is that budgeted revenues in the
2012-13 general account exceeds budgeted expenditures by $17.21 million.
SPECIAL EDUCATION ACCOUNT
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 cost 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 state and federal aids received by the district
specifically for special education services, tuition payments from other school districts, medical
assistance reimbursements and compensatory education revenue. General education aid generated
by students receiving special services is included in the general account as described above.
The table below shows actual results for the 2011-12 school year and the 2012-13 budgeted totals of
the special education account.
General Fund
Special Education Account
Revenues
Expenditures
Revenues less Expenditures
2011-12
Actual
30,617,708
54,885,567
(24,267,858)
2012-13
Preliminary
Budget
32,602,586
57,739,895
(25,137,309)
2012-13
Final
Budget
33,228,026
58,673,072
(25,445,046)
Prel. / Final
$ Change
625,440
933,177
(307,737)
Prel. / Final
% Change
FY 2012 to
FY 2013
% Change
1.92%
1.62%
1.22%
8.53%
6.90%
4.85%
Comparison of 2011-12 Actual to 2012-13 Final Budget – The estimates show an 8.53 percent
increase in revenues, from $30.62 million in 2011-12 to $33.23 million in 2012-13, and a 6.90 percent
increase in expenditures, from $54.89 million in 2011-12 to $58.67 million in 2012-13. The projected
deficit spending is $25.45 million for the current school year.
Revenues (Preliminary 2012-13 Budget to Final 2012-13 Budget) – The projected final 2012-13
special education account revenues total of $33.23 million is an increase of $625,440, or 1.92 percent
over the preliminary budget of $32.60 million. This net increase is mainly a result of the following
factors:
a) A reduction of $62,941 in regular special education aid and special education excess cost aid
based on updated expenditure estimates, current funding formula and statewide adjustment
(proration) factors.
7
b) An increase of $688,381 in federal aid for special education services. Federal special
education aids have been recalculated based on final federal special education expenditures.
Expenditures (Preliminary 2012-13 Budget to Final 2012-13 Budget) – The preliminary estimate
for special education expenditures totaled $57.74 million and the updated estimate is $58.67 million;
an increase of 1.62 percent, or $933,177. There are many factors that have contributed to this
increase; the key ones are listed below.
a) The budgets for salaries and employee benefits increased by $252,371 to reflect actual
staffing and their choice of insurance coverage.
b) As mentioned in item b of the revenue section above, the budgets for expenditures supported
by federal funds for special education increased by $688,381.
.
Summary  The net result of the changes described above is that budgeted expenditures in the
special education account exceeds budgeted revenues by $25.45 million or $307,737 more than the
preliminary estimate of $25.14 million deficit spending.
QUALITY COMPENSATION ACCOUNT
Fiscal year 2012-13 is the sixth year that the district will be participating in Minnesota’s Quality
Compensation (Q Comp) program.
The approved Q Comp funding for the 2012-13 school year is $7.21 million. The funds will be used to
support the following initiatives:
a) Additional compensation to those teachers who have elected to participate in the program
and have successfully completed all of the requirements;
b) Stipends for site team members – members will review participating teachers’ individual
growth plans to check alignment with school and district goals, plan professional
development in the building and conduct Q Comp orientation;
c) Costs of 26 peer leaders (teachers on special assignment) to support probationary teachers;
assist with performance appraisal; observe teachers three times a year, etc., and
d) Q Comp program implementation and administration costs and professional development
activities for participants.
The table below shows the actual results for the 2011-12 school year and the 2012-13 budgeted
totals of the Q Comp account.
General Fund
Quality Compensation Account
Revenues
Expenditures
Revenues less Expenditures
2011-12
Actual
7,178,690
7,009,153
169,537
2012-13
Preliminary
Budget
7,110,934
7,220,942
(110,008)
2012-13
Final
Budget
7,213,528
7,217,694
(4,166)
Prel. / Final
$ Change
102,594
(3,248)
105,842
Prel. /Final
% Change
FY 2012 to
FY 2013
% Change
1.44%
-0.04%
-96.21%
0.00%
2.98%
-102.46%
Revenues (Preliminary 2012-13 Budget to Final 2012-13 Budget) – The proposed final revenue
budget totaled $7.21 million, an increase of $102,594 over the preliminary estimate to reflect updated
estimates. For the current school year, $5.03 million will come from the state and $2.18 million will be
from local tax levy.
Expenditures (Preliminary 2012-13 Budget to Final 2012-13 Budget) – The final Q Comp account
expenditure budget totaled $7.22 million; a reduction of $3,248 over our preliminary estimate. The
decrease is mainly due to adjustments made to the salary and benefits budgets for peer leaders.
Summary  The net result of the changes described above is that the final budget for the Q Comp
account is virtually balanced, with budgeted expenditures exceeding budgeted revenues by $4,166.
This is $105,842 better than the preliminary deficit spending estimate of $110,008.
8
PUPIL TRANSPORTATION ACCOUNT
For 2012-13 school year, the district set aside $253.36 per pupil unit from the per pupil unit general
education formula allowance for pupil transportation. The 2012-13 per pupil unit allocation for pupil
transportation represents 4.85 percent of the per pupil unit general education formula allowance of
$5,224. The district also receives additional categorical funding for transporting students with
disabilities 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 2012-13 budget for the pupil transportation account includes all revenues and expenditures
related to providing transportation services to our students.
The table below shows the actual results for the 2011-12 school year and the 2012-13 budgeted
totals of the pupil transportation account.
General Fund
Pupil Transportation Account
2011-12
Actual
Revenues
Expenditures
Revenues less Expenditures
16,421,716
13,923,213
2,498,503
2012-13
Preliminary
Budget
16,106,360
16,588,266
(481,906)
2012-13
Final
Budget
16,523,232
16,756,525
(233,293)
Prel. / Final
$ Change
416,872
168,259
248,613
Prel. / Final
% Change
FY 2012 to
FY 2013
% Change
2.59%
1.01%
-51.59%
0.62%
20.35%
-109.34%
Comparison of 2011-12 to 2012-13 – The revised 2012-13 revenue budget for the pupil
transportation account is $16.52 million. This is 0.62 percent or $101,516 more than the 2011-12
actual revenues of $16.42 million. The revised expenditure budget of $16.76 million is $2.83 million,
or 20.35 percent, more than the 2011-12 actual expenditures of $13.92 million.
Revenues (Preliminary 2012-13 Budget to Final 2012-13 Budget) – The final revenue budget is
$416,872 more than the preliminary estimate. This projected net increase in revenue is mainly due to
a combination of factors. They are listed below.
a) A decrease of $58,769 in general education aid for pupil transportation. This decrease is due
to a reduction of 231.73 pupil units used to calculate the updated general education aid for
pupil transportation. See the general account section of this budget document for a detailed
explanation of the decrease.
b) A projected increase of $475,641 in bus depreciation aid and state aid for special education
transportation. The updated estimate is based on updated expenditure information and
current funding formula.
Expenditures (Preliminary 2012-13 Budget to Final 2012-13 Budget) – The final expenditure
budget for the pupil transportation totaled $16.76 million, an increase of $168,259. This is mainly due
to the following factors:
a) A net decrease of $12,341 in the budgets for salary and employee benefits to reflect updated
estimates.
b) An increase of $164,600 among the various purchased services budgets; a majority of the
increase is in contracted transportation.
Summary  As a result of these adjustments, the final budgeted amount for pupil transportation
expenditures exceed final budgeted revenues by $233,293.
9
CAPITAL EXPENDITURE ACCOUNT
The School Board approved the preliminary 2012-13 capital expenditure budget on April 30, 2012.
A few adjustments have been made to the final budget.
The table below shows the actual and budgeted totals of capital expenditure account revenues,
expenditures and fund balances for 2011-12 and 2012-13 school years.
General Fund
Capital Expenditure Account
2011-12
Actual
Revenues
Expenditures
Revenues less Expenditures
10,163,019
11,504,339
(1,341,320)
2012-13
Preliminary
Budget
10,265,736
10,871,846
(606,110)
2012-13
Final
Budget
10,248,908
11,169,250
(920,342)
Prel. / Final
$ Change
(16,828)
297,404
(314,232)
Prel. / Final
% Change
FY 2012 to
FY 2013
% Change
-0.16%
2.74%
51.84%
0.85%
-2.91%
-31.39%
Comparison of 2011-12 to 2012-13 – The final 2012-13 capital expenditure account is expected to
show a 0.85 percent increase in revenues and a 2.91 percent decrease in expenditures over the
actual 2011-12 totals.
Revenue (Preliminary 2012-13 Budget to Final 2012-13 Budget) – The final revenue budget is
$16,828 lower than the preliminary estimate, this is mainly due to a decrease in the pupil units used
to calculate operating capital state aid.
Expenditures (Preliminary 2012-13 Budget to Final 2012-13 Budget) – The final expenditure
budget shows an increase of $297,404 over our preliminary estimate. This is chiefly due to an
increase of $300,476 in schools’ budgets. Schools that did not spend their full budgets in 2011-12
are allowed to carry over the unspent allocations and add them to the 2012-13 budgets. As in the
past, we have budgeted for the schools to spend these funds during the 2012-13 school year.
Summary – With these adjustments, the projected June 30, 2013 restricted/reserved for operating
capital is a deficit balance of $523,678 and the restricted/reserved for health and safety is $320,315.
FOOD SERVICE FUND
At its regular meeting on May 14, 2012 the School Board approved the administration’s
recommendation to increase school lunch prices for 2012-13 school year by 10 cents per lunch for
elementary and high school students and adults. The most recent breakfast and lunch prices
increase was in the 2011-12 school year when the price of lunch was increased by 5 cents at all
levels. Breakfast and milk prices were not increased.
The federal Healthy Hunger-Free Kids Act of 2010 requires more fresh fruit and vegetables, wholegrain items and low-fat dairy be served on all school menus. The district’s food and nutrition services
has been proactive in voluntarily switching to healthier products, including the use of more organic
grown fruits, vegetables and other items. The increases to school lunch prices for the 2012-13 school
year are driven by the federal mandate to improve the nutritional standards of school lunches
nationwide. The Healthy Hunger-Free Kids Act also has the 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.
Beginning with the 2012-13 school year, elementary lunches are priced at $2.20, middle school
students will pay $2.25 per lunch, the per lunch price for high school students will be $2.35 and adult
lunches will be priced at $3.40.
The following table shows the budgeted totals of food service fund revenues, expenditures and fund
balances for 2011-12 and 2012-13.
10
Food Service Fund
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2011-12
Actual
2,572,718
11,314,729
11,321,642
(6,913)
2,565,806
22.66%
2012-13
Preliminary
Budget
2,462,787
11,181,253
11,843,195
(661,942)
1,800,845
15.21%
2012-13
Final
Budget
2,565,806
10,644,788
10,990,961
(346,173)
2,219,633
20.20%
Prel. / Final Prel. / Final
$ Change
% Change
103,019
4.18%
(536,465)
-4.80%
(852,234)
-7.20%
315,769
-47.70%
418,788
23.26%
FY 2012 to
FY 2013
% Change
-0.27%
-5.92%
-2.92%
4907.42%
-13.49%
Comparison of 2011-12 to 2012-13 – The final 2012-13 budget for food service fund shows a
decrease of $669,941, or 5.92 percent, in revenues and a decrease of $330,681, or 2.92 percent, in
expenditures over the actual 2011-12 totals.
Revenues (Preliminary 2012-13 Budget to Final 2012-13 Budget) - The final food service revenue
projection is $536,465 lower than our original estimate. The projected decrease is chiefly due to a
projected reduction in revenues from sales to students and adults. The updated revenues projection
reflects current year-to-date actual performance and participation trends. The downward revenues
revision is also due to the $0.10 per lunch price increase and changes made to the lunch menu to
comply with the federal Healthy Hunger-Free Kids Act of 2010.
Expenditures (Preliminary 2012-13 Budget to Final 2012-13 Budget) - The revised food service
expenditure budget is $852,234 less than the original estimate. A majority of the projected decrease
is mainly due adjustment made to the food budget to reflect a lower than expected participation in the
school lunch program.
Summary  As a result, food service fund expenditures are projected to exceed revenues by
$346,173. We anticipate that the June 30, 2013 food service fund balance will be $2.22 million.
COMMUNITY SERVICE FUND
The community service fund is used to record all financial activities of the community service
program. The community service fund is comprised of five components, each with its own fund
balance. The five components are:
a)
b)
c)
d)
e)
Community Education – general
Community Education – early childhood screening and aids to non-public pupils
Early Childhood Family Education
School Readiness
Adult Basic Education
The table below shows actual and budgeted totals of community service fund revenues, expenditures
and fund balances for 2011-12 and 2012-13.
Community Service Fund
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
2011-12
Preliminary
Actual
Budget
833,713
907,501
9,744,114
9,433,686
9,233,204
9,723,946
510,910
(290,260)
1,344,622
617,241
14.56%
6.35%
2012-13
Final
Prel. / Final Prel. / Final
Budget
$ Change
% Change
1,344,622
437,121
48.17%
9,055,947
(377,739)
-4.00%
9,711,053
(12,893)
-0.13%
(655,106)
(364,846)
125.70%
689,516
72,275
11.71%
7.10%
FY 2012 to
FY 2013
% Change
61.28%
-7.06%
5.18%
-228.22%
-48.72%
Comparison of 2011-12 to 2012-13 – The 2012-13 final projection for community service fund is
expected to show a 7.06 percent, or $688,167 decrease in revenues and a 5.18 percent increase, or
$477,849, in expenditures over the actual 2011-12 totals.
Revenues (Preliminary 2012-13 Budget to Final 2012-13 Budget) – Several adjustments were
made to the revenue budget that result in a net decrease of $377,739 compared to the preliminary
estimate. This net reduction is mainly due to a combination of the following factors:
11
a) A net decrease of $325,879 in the budgets for tuition income from the Kindergarten Plus and
School Readiness programs.
b) A net decrease of $74,159 in state aid. State aids for the district’s Adult Basic Education and
state aid for non-public pupils have been adjusted to reflect most current estimates based on
updated data used to calculate the aids.
Expenditures (Preliminary 2012-13 Budget to Final 2012-13 Budget) – The revised expenditure
budget is $12,893 less than the original estimate. Many adjustments were made to expenditure items
to reflect the district’s latest estimates. The two major adjustments are summarized below.
.
a) The budgets for salary and employee benefits show a net increase of $47,153. This is
mainly due to increase in health insurance cost based on employees’ choice of coverage.
b) The budgets for purchased services show a net decrease of $51,946. A majority of the
decrease is in the K Plus program budget for contracted services which is based on updated
salary and benefits information. The community education program contracted teachers
from the district to provide K Plus program needs. Reimbursements to the district are
recorded as contracted services in the community service fund.
c) The budgets for equipment purchased were reduced by $9,200 to reflect updated needs.
Summary  As a result of these budget revisions, final 2012-13 expenditures for the community
service fund are projected to exceed revenues by $655,106. The projected fund balance on
June 30, 2012 is $689,516. Of this amount, $257,982 is restricted/reserved for Adult Basic
Education, $191,002 is restricted/reserved for Early Childhood Family Education, $10,814 is
restricted/reserved for School Readiness and a negative $23,257 is restricted/reserved for early
childhood screening and aids to non-public pupils. The remaining $252,975 is restricted/reserved for
general community education which includes after school youth enrichment and youth development
programs, Kindergarten Plus Program, disabled adults program, and adult and youth enrichment
programs.
BUILDING CONSTRUCTION FUND
For the 2012-13 school year, the district maintains the alternative facility – levy account within the
building construction fund. All projects related to the 2004 facilities referendum account and Cedar
Valley Learning Center account have been completed and the district is no longer required to
maintain these two accounts.
ALTERNATIVE FACILITY - LEVY ACCOUNT
The School Board adopted an alternative facility levy of $6.64 million in December 2011 to fund all of
the state-approved major maintenance projects for the 2012-13 school year. A detailed list of these
state-approved major maintenance projects can be found in Appendix B of the district’s 2012-13
capital expenditure budget, which was approved by the School Board on April 30, 2012.
The following table shows actual and budgeted totals of the alternative facility - levy account for 201112 and 2012-13 school years.
Building Construction Fund
Alternative Facility - Levy Account
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
2011-12
Preliminary
Actual
Budget
(91,298)
368,492
7,718,974
6,637,900
6,754,411
6,637,900
964,563
873,265
368,492
12.93%
5.55%
12
2012-13
Final
Prel. / Final Prel. / Final
Budget
$ Change
% Change
873,265
504,773
136.98%
6,637,900
0.00%
6,638,099
199
0.00%
(199)
(199) -100.00%
873,066
504,574
136.93%
13.15%
FY 2012 to
FY 2013
% Change
-1056.50%
-14.01%
-1.72%
-100.02%
-0.02%
Revenues (Preliminary 2012-13 Budget to Final 2012-13 Budget) – The revised revenue budget
for this account is the same as our preliminary projection; the administration is not recommending any
changes.
Expenditures (Preliminary 2012-13 Budget to Final 2012-13 Budget) – The final expenditure
budget for this account is $199 higher than our preliminary estimates. The increase is mainly due to
several small adjustments to the employee benefits budgets.
Annually, the Minnesota Department of Education reviews the district’s alternative facility
expenditures, levy revenue and year-end fund balance and adjust the district’s alternative facility levy
authority accordingly.
Summary  The final 2012-13 expenditures for the alternative facility - levy account are projected to
exceed revenues by $199. The projected June 30, 2013 fund balance is $873,066.
DEBT SERVICE FUND - REGULAR
The table below shows the actual and budgeted totals of regular debt service fund revenues,
expenditures and fund balances for 2011-12 and 2012-13. The data summarized in this table does
not include resources held in escrow from the sale of refunding bonds or expenditures related to the
redemption of the bonds refunded. This is consistent with our past budgeting practice.
Debt Service Fund - Regular
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
2011-12
Preliminary
Actual
Budget
4,314,347
3,770,248
17,596,270
16,392,833
18,034,849
16,741,050
(438,580)
(348,217)
3,875,768
3,422,031
21.49%
20.44%
2012-13
Final
Prel. / Final
Budget
$ Change
3,875,768
105,520
16,395,687
2,854
16,741,050
(345,363)
2,854
3,530,405
108,374
21.09%
Prel. / Final
% Change
2.80%
0.02%
0.00%
-0.82%
3.17%
FY 2012 to
FY 2013
% Change
-10.17%
-6.82%
-7.17%
-21.25%
-8.91%
Revenues (Preliminary 2012-13 Budget to Final 2012-13 Budget)  Revenues for the regular debt
service fund are directly tied to the district’s bond principal and interest payment needs. Close to 100
percent of the projected revenue comes from property taxes; only a very small percentage comes
from the state in the form of homestead and agricultural market value credits. Our final estimate for
the revenue budget of the debt service fund is $2,854 higher than the preliminary estimate to reflect
the addition of homestead and agricultural market value credits from the state.
Expenditures (Preliminary 2012-13 Budget to Final 2012-13 Budget)  The final expenditure
budget for this debt service fund is the same as the preliminary projection. The budget includes
2012-13 principal and interest payments for the district’s outstanding debts.
Summary  The projected June 30, 2013 regular debt service fund balance is $3.53 million. This is
8.91 percent less than the actual June 30, 2012 fund balance of $3.88 million.
DEBT SERVICE FUND - OPEB
In 2008, the Minnesota Legislature enacted Minnesota Statutes Section 471.6175 which authorized a
Minnesota political subdivision that has created an actuarial liability to pay other post-employment
benefits (OPEB) to employees to establish a trust to pay those benefits and to finance those other
post-employment benefits in advance.
The School Board awarded the sale of $37.44 million general obligation taxable OPEB bonds in
January 2009. The annual principal and interest payments for these bonds are funded by a new debt
service levy. The district is required by the Minnesota Department of Education to maintain a
separate debt service fund for the reporting of OPEB debt service.
13
The following table shows the budgeted totals of OPEB debt service fund revenues, expenditures and
fund balances for 2011-12 and 2012-13.
Debt Service Fund - OPEB
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
2011-12
Preliminary
Actual
Budget
382,903
459,642
1,799,455
2,987,351
1,708,038
3,004,038
91,416
(16,687)
474,319
442,955
27.77%
14.75%
2012-13
Final
Prel. / Final
Budget
$ Change
474,319
14,677
2,987,871
520
3,004,038
(16,167)
520
458,152
15,197
15.25%
Prel. / Final
% Change
3.19%
0.02%
0.00%
-3.12%
3.43%
FY 2012 to
FY 2013
% Change
23.87%
66.04%
75.88%
-117.69%
-3.41%
Revenues (Preliminary 2012-13 Budget to Final 2012-13 Budget)  Revenues for the OPEB debt
service fund are directly tied to the district’s OPEB bond principal and interest payments. Close to
100 percent of the revenue for this fund comes from property taxes and a very small percentage
comes from the state in the form of homestead and agricultural market value credits. Our final
estimate for the revenue budget of the OPEB debt service fund is $520 higher than the preliminary
estimate to account for the addition of homestead and agricultural market value credits from the state.
Expenditures (Preliminary 2012-13 Budget to Final 2012-13 Budget)  The final OPEB debt
service fund expenditure budget is the same as the preliminary projection. It includes 2012-13 OPEB
bond principal and interest payments.
Summary  The projected June 30, 2013 OPEB debt service fund balance is $458,152, a 3.41
percent less than the June 30, 2012 balance of $474,319.
EXPENDABLE TRUST - SCHOLARSHIP FUNDS
The expendable trust - scholarship funds were established to account for gifts and scholarship
contributions to the district. The main source of income for this fund is interest revenue. The annual
interest revenue from the investment of principal amounts will be awarded to recipients selected by
the appropriate committees. The table below summarizes the actual activities for this fund in 2011-12
and our projections for 2012-13.
Expendable Trust Scholarship Funds
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
2011-12
Preliminary
Actual
Budget
24,616
24,616
1,000
1,000
1,000
(1,000)
23,616
24,616
2361.60%
2461.60%
2012-13
Final
Prel. / Final Prel. / Final
Budget
$ Change
% Change
23,616
(1,000)
-4.06%
(1,000) -100.00%
1,000
0.00%
(1,000)
(1,000) -100.00%
22,616
(2,000)
-8.12%
2261.60%
FY 2012 to
FY 2013
% Change
-4.06%
N/A
0.00%
0.00%
-4.23%
The district is not anticipating any change to either the revenue or expenditure budgets.
AGENCY FUNDS
The district maintains two agency funds to account for: 1) activities related to the District Graduate
Credit Program, a continuing education program for district certified staff, and 2) receipts and
disbursements related to Local Collaborative Time Study (LCTS).
The district does not budget for the District Graduate Credit Program; the LCTS fund is managed by a
committee comprised of representatives from various local agencies and school districts within
Dakota County.
The following table shows the actual activities in 2011-12 and our projections for the 2012-13 school
year.
14
Agency Fund
Local Collaborative Time Study (LCTS)
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
2011-12
Preliminary
Actual
Budget
127,718
120,426
162,596
60,866
160,725
100,300
1,871
(39,434)
129,589
80,992
80.63%
80.75%
2012-13
Final
Prel. / Final
Budget
$ Change
129,589
9,163
60,866
100,300
(39,434)
90,155
9,163
89.89%
Prel. / Final
% Change
7.61%
0.00%
0.00%
0.00%
11.31%
FY 2012 to
FY 2013
% Change
1.47%
-62.57%
-37.60%
-2207.12%
-30.43%
INTERNAL SERVICE FUNDS
The district maintains four internal service funds. They are listed below.
a)
b)
c)
d)
Internal Service Fund 20 – Severance Pay (GASB #16)
Internal Service Fund 22 – Other Post-Employment Benefits (GASB #45)
Internal Service Fund 23 – Self-Insured Health Plan
Internal Service Fund 24 – Self-Insured Dental Plan
INTERNAL SERVICE FUND 20 – SEVERANCE PAY (GASB #16)
This internal service fund is used by the district 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 2012-13 final revenue and expenditure budget estimates are the same as earlier projections; the
administration is not recommending any adjustments.
The revenue budget includes projected interest income of $16,000 from short-term investments and
$450,000 estimated severance payments (unused sick leave and vacation days) to be paid from the
general account of the general fund. The district is required to report severance payments paid from
the general account of the general fund as revenue and expenditure in this internal service fund.
The revised expenditure budget is $450,000, same as our preliminary estimate.
The table below shows the actual activities in 2011-12 and our projections for the 2012-13 school
year.
Internal Service Fund 20
Severance Pay Account
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
2011-12
Preliminary
Actual
Budget
(2,760,276)
(2,744,276)
827,930
466,000
1,365,252
450,000
(537,321)
16,000
(3,297,596)
(2,728,276)
-241.54%
-606.28%
2012-13
Final
Prel. / Final Prel. / Final
Budget
$ Change
% Change
(3,297,596)
(553,320)
20.16%
466,000
0.00%
450,000
0.00%
16,000
0.00%
(3,281,596)
(553,320)
20.28%
-729.24%
FY 2012 to
FY 2013
% Change
100.00%
-43.72%
-67.04%
-102.98%
0.49%
INTERNAL SERVICE FUND 22 – OTHER POST-EMPLOYMENT BENEFITS
The district adopted Governmental Accounting Standards Board Statement #45, Accounting and
Financial Reporting by Employers for Postemployment Benefits Other Than Pensions during 2007-08
school year. On January 12, 2009, the School Board awarded the sale of general obligation taxable
OPEB bonds in the amount of $37.44 million. On February 9, 2009, the School Board approved the
establishment of a revocable trust for reporting activities related to all eligible other post-employment
benefits. Investment of the bond proceeds is being managed by Wells Fargo Bank, N.A. Trust
Department.
15
For eligible employees that meet certain age and/or length of service requirements, the district is
required to pay health insurance premiums upon retirement until the employee reaches the age of
eligibility for Medicare. The maximum monthly district contribution per retiree for post-employment
health insurance premiums is set forth in the contracts for each eligible bargaining group.
The district uses this internal service fund to report assets contributed to the OPEB revocable trust.
These assets are used by the district to finance its OPEB Liabilities.
The revised revenue budget for 2012-13 school year is $1.17 million, same as our preliminary
estimate. Of this amount, $500,000 represents our estimate for interest income and market
appreciation (asset value change) from assets held and managed by the trust administrator. The
remaining $668,775 represents estimated OPEB payments for eligible retirees to be paid from the
general account of the general fund. The district is required to report these OPEB payments paid
from the general account of the general fund as revenue and expenditure in this internal service fund.
The table below shows the actual activities in 2011-12 and our projections for the 2012-13 school
year.
Internal Service Fund 22
Other Post-Employment Benefits Account
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
2011-12
Preliminary
Actual
Budget
32,250,203
32,750,203
2,245,797
1,168,755
5,592,639
668,755
(3,346,842)
500,000
28,903,361
33,250,203
516.81%
4971.96%
2012-13
Final
Prel. / Final Prel. / Final
Budget
$ Change
% Change
28,903,361
(3,846,842)
-11.75%
1,168,755
0.00%
668,755
0.00%
500,000
0.00%
29,403,361
(3,846,842)
-11.57%
4396.73%
FY 2012 to
FY 2013
% Change
-10.38%
-47.96%
-88.04%
-114.94%
1.73%
INTERNAL SERVICE FUND 23 – SELF-INSURED HEALTH PLAN
The district moved from a fully insured health plan with HealthPartners to a self-insured health plan
with the HealthPartners as the plan administrator on July 1, 2012. This self-insured health plan
includes these features: 1) aggregate reinsurance level of 125 percent of expected claims, and 2)
stop loss coverage of $300,000 for individual claims.
Since the district assumes all the costs up to 125 percent of expected claims, the district is required to
use an internal service fund to track the revenues/contributions, claims paid and claims to be paid to
monitor the reserve amount. The district established this internal service fund to record all
transactions related to this self-insured health plan.
The table below shows the actual activities in 2011-12 and our projections for the 2012-13 school
year.
Internal Service Fund 23
Self-Insured Health Plan
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Bal. as % of Exp.
2011-12
Actual
N/A
2012-13
Preliminary
Budget
N/A
2012-13
Final
Budget
33,809,655
28,417,082
5,392,573
5,392,573
18.98%
Prel. / Final
$ Change
33,809,655
28,417,082
5,392,573
5,392,573
Prel. / Final
% Change
N/A
100.00%
100.00%
0.00%
100.00%
FY 2012 to
FY 2013
% Change
N/A
100.00%
100.00%
100.00%
100.00%
Projected revenues for the 2012-13 school year totaled $33.81 million. This represents the district’s
contributions, employees’ share of the premium costs, COBRA payments, payments from eligible
retirees and employees who are on leave but have elected to stay with the district’s health plan.
Projected expenditures for the 2012-13 school year are estimated to be $28.42 million. This
represents claims paid or claims to be paid during the year.
The June 30, 2013 reserve is projected to be $5.39 million.
16
INTERNAL SERVICE FUND 24 – SELF-INSURED DENTAL PLAN
The district used this internal service fund to record all activities related to its self- insured dental plan.
This self-insured dental plan was established in September 2011 (the start of the district’s dental plan
year) with Delta Dental as the third party administrator. This self-insured dental plan provides
coverage for the superintendent, cabinet-level directors, principals, non-union administrators, special
staff, non-licensed building specialists, assistant administrators, and vehicle technicians.
The following table shows the actual activities in 2011-12 and our projections for 2012-13 school
year.
Internal Service Fund 24
Self-Insured Dental Plan
Beginning Fund Balance
Revenues
Expenditures
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Bal. as % of Exp.
2012-13
Preliminary
Budget
270,764
214,908
55,856
55,856
25.99%
N/A
2011-12
Actual
2012-13
Final
Prel. / Final
Budget
$ Change
55,856
55,856
345,622
345,622
262,471
262,471
83,151
83,151
139,007
139,007
52.96%
Prel. / Final
% Change
100.00%
27.65%
22.13%
100.00%
148.87%
FY 2012 to
FY 2013
% Change
100.00%
27.65%
22.13%
48.87%
148.87%
Projected revenues for the 2012-13 school year totaled $345,622; this represents the district’s
contributions and employees’ share of the premium costs, COBRA payments, payments from eligible
retirees and employees who are on leave but have elected to stay with the district’s dental plan.
Projected expenditures for the 2012-13 school year totaled $262,471; this represents claims paid or
claims to be paid during the year.
The June 30, 2013 reserve is estimated to be $139,007.
ORGANIZATION OF THE REPORT
The remainder of this report is organized in five major sections.
a) The first section contains general summary information including:





a table showing totals of revenues, expenditures and fund balances by fund (page 19);
revenues for each fund categorized in four major source categories (pages 20-21);
charts depicting the sources of revenues for the general fund and all funds (pages 23);
tables showing expenditures for each fund categorized in six major object categories
(pages 24-25), and
charts showing the major objects of expenditures for the general account of the general
fund and total general fund (page 26).
b) The second and third sections show more detailed budgets for each fund, listing revenues in
each source category (pages 27-32) and expenditures in each object category (pages 3346).
c) The fourth section (pages 47-58) contains additional information related to this budget,
including budget calendar, student and staffing information, etc.
d) The fifth section (pages 59-64) is a glossary with definitions for most of the source and
object categories included in the detailed tables.
17
ACKNOWLEDGMENTS
Preparation of the district’s budget requires a great deal of work by many people, including all of the
District Office administrators, principals, assistant principals, administrative assistants, and many
teachers and support staff in the schools and the District Office. Coordination of the budget process
and preparation of the report were the responsibility of Jeffrey M. Solomon, Director of Finance and
Operations, and Stella Y. Johnson, Coordinator of Finance. Additional assistance was provided by
Joyce Peterson, Robin Sicoli, Beth Sullivan, Karen Dooley, Desiree’ Fleming and other finance
department staff.
18
Summary Information
Independent School Distict 196
Rosemount, MN
2012-13 PROJECTED REVENUES, EXPENDITURES AND FUND BALANCE
BY FUND
Actual Fund
Balance
6/30/12
Fund
General Fund
General Account
Special Education Account
Quality Compensation Account
Pupil Transportation Account
Capital Expenditure Account
N/A
N/A
N/A
N/A
N/A
2012-13
Revenue
Budget
2012-13
Expenditure
Budget
229,236,153
33,228,026
7,213,528
16,523,232
10,248,908
212,021,520
58,673,072
7,217,694
16,756,525
11,169,250
Proj. Fund
Balance
6/30/13
N/A
N/A
N/A
N/A
N/A
Total General Fund
41,374,013
296,449,847
305,838,061
31,985,799
Food Service Fund
2,565,805
10,644,788
10,990,961
2,219,632
Community Service Fund
1,344,623
9,055,947
9,711,053
689,517
45,284,441
316,150,582
326,540,075
34,894,948
Building Construction Fund
Alternative Facility-Levy Account
873,265
6,637,900
6,638,099
873,066
Total Building Construction Fund
873,265
6,637,900
6,638,099
873,066
Debt Service Fund - Regular
Debt Service Fund -OPEB Bonds
3,875,768
474,320
16,395,687
2,987,871
16,741,050
3,004,038
3,530,405
458,153
Total Debt Service Funds
4,350,088
19,383,558
19,745,088
3,988,558
5,223,353
26,021,458
26,383,187
4,861,624
23,616
-
1,000
22,616
23,616
-
1,000
22,616
129,589
60,866
100,300
90,155
129,589
60,866
100,300
90,155
(3,297,597)
28,903,361
55,856
466,000
1,168,755
33,809,655
345,622
450,000
668,755
28,417,082
262,471
(3,281,597)
29,403,361
5,392,573
139,007
25,661,620
35,790,032
29,798,308
31,653,344
76,322,619
378,022,938
382,822,870
71,522,687
Sub-Total Operating Funds
Sub-Total Non-Operating Funds
Expendable Trust Fund
Sub-Total Fiduciary Fund
Agency Fund (LCTS)
Sub-Total Agency Fund
Internal Service Fund
Severance Pay (GASB #16)
Other Post-Employment Benefits (GASB #45)
Self-Insured Health Plan
Self-Insured Dental Plan
Sub-Total Proprietary Fund
Total All Funds
19
SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND
2011-12 ACTUAL AND 2012-13 BUDGET
Final - Preliminary
Fund
01 & 11
Source Category
2011-12
Pct. of
2012-13
2012-13
Pct. of
Percent
Amount
Actual
Total
Prel. Budget
Final Budget
Total
Change
Change
General Account
Property Taxes
State Aids & Credits
Federal Aid
Other
Sub-Total
46,314,430
19.94%
45,593,394
45,593,394
19.89%
0.00%
166,864,212
71.85%
172,361,294
171,351,308
74.75%
-0.59%
-
8,324,506
3.58%
3,018,884
3,247,967
1.42%
7.59%
229,083
10,742,784
4.63%
7,758,855
9,043,484
3.95%
16.56%
1,284,629
232,245,933
100.00%
228,732,427
229,236,153
100.00%
0.22%
503,726
-
0.00%
-
-
0.00%
N/A
-
25,108,541
82.01%
26,904,191
26,841,250
80.78%
-0.23%
(62,941)
5,173,318
16.90%
5,348,395
6,036,776
18.17%
12.87%
688,381
335,848
1.10%
350,000
350,000
1.05%
0.00%
-
30,617,708
100.00%
32,602,586
33,228,026
100.00%
1.92%
625,440
(1,009,986)
ok
21
Spec. Educ. Account
Property Taxes
State Aids & Credits
Federal Aid
Other
Sub-Total
ok
31
Quality Comp. Account
Property Taxes
2,380,848
33.17%
2,185,723
2,185,723
30.30%
0.00%
-
State Aids & Credits
4,797,842
66.83%
4,925,211
5,027,805
69.70%
2.08%
102,594
Federal Aid
-
0.00%
-
-
0.00%
N/A
-
Other
-
0.00%
-
-
0.00%
N/A
-
7,178,690
100.00%
7,110,934
7,213,528
100.00%
1.44%
102,594
Sub-Total
ok
03
Pupil Transp. Account
Property Taxes
State Aids & Credits
-
0.00%
-
-
0.00%
N/A
-
15,171,809
92.39%
15,144,360
15,561,232
94.18%
2.75%
416,872
Federal Aid
Other
Sub-Total
-
0.00%
-
-
0.00%
N/A
-
1,249,907
7.61%
962,000
962,000
5.82%
0.00%
-
16,421,716
100.00%
16,106,360
16,523,232
100.00%
2.59%
416,872
ok
05
Cap. Exp. Account
Property Taxes
7,078,738
69.65%
7,045,540
7,045,540
68.74%
0.00%
State Aids & Credits
3,037,931
29.89%
3,220,196
3,203,368
31.26%
-0.52%
Federal Aid
Other
Sub-Total
(16,828)
-
0.00%
-
-
0.00%
N/A
-
46,350
0.46%
-
-
0.00%
N/A
-
10,163,019
100.00%
10,265,736
10,248,908
100.00%
-0.16%
(16,828)
ok
01, 11, 21,
31, 03, 05
General Fund
Property Taxes
State Aids & Credits
55,774,016
18.80%
54,824,657
54,824,657
18.49%
0.00%
214,980,336
72.47%
222,555,252
221,984,963
74.88%
-0.26%
(570,289)
Federal Aid
13,497,824
4.55%
8,367,279
9,284,743
3.13%
10.96%
917,464
Other
12,374,890
4.17%
9,070,855
10,355,484
3.49%
14.16%
1,284,629
296,627,066
100.00%
294,818,043
296,449,847
100.00%
0.55%
1,631,804
Total General Fund
Independent School District 196
Rosemount, MN
20
SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND
2011-12 ACTUAL AND 2012-13 BUDGET
Fund
02
Source Category
2011-12
Actual
Food Service
Property Taxes
State Aids & Credits
Federal Aid
Other
Total Food Service
04
0.00%
3.97%
34.68%
61.36%
N/A
-1.37%
2.73%
-8.78%
(5,868)
97,931
(628,528)
11,314,729
ok
100.00%
11,181,253
10,644,788
100.00%
-4.80%
(536,465)
1,592,020
2,479,676
134,377
5,538,041
16.34%
25.45%
1.38%
56.83%
1,633,289
2,286,029
133,667
5,380,701
1,633,289
2,211,870
126,816
5,083,972
18.04%
24.42%
1.40%
56.14%
0.00%
-3.24%
-5.13%
-5.51%
(74,159)
(6,851)
(296,729)
9,744,114
ok
100.00%
9,433,686
9,055,947
100.00%
-4.00%
(377,739)
7,719,445
0.00%
0.00%
100.00%
6,637,900
6,637,900
0.00%
0.00%
100.00%
N/A
N/A
0.00%
-
7,719,445
ok
100.00%
6,637,900
6,637,900
100.00%
0.00%
-
16,787,567
16,539
792,163
95.40%
0.09%
0.00%
4.50%
16,392,833
-
16,392,833
725
2,129
99.98%
0.00%
0.00%
0.01%
0.00%
100.00%
N/A
100.00%
725
2,129
17,596,270
ok
100.00%
16,392,833
16,395,687
100.00%
0.02%
2,854
1,718,732
80,617
106
1,799,455
ok
95.51%
4.48%
0.01%
100.00%
2,987,351
2,987,351
2,987,351
520
2,987,871
99.98%
0.02%
0.00%
100.00%
0.00%
100.00%
N/A
520
-
1,000
-
100.00%
-100.00%
Debt Service - OPEB Bonds
Property Taxes
State Aids & Credits
Other
Total Debt Service - OPEB Bonds
08
Expendabale Trust - Scholarship
Other
09 & 39
Final - Preliminary
Percent
Amount
Change
Change
422,462
3,691,121
6,531,205
Total Building Construction
47
Pct. of
Total
428,330
3,593,190
7,159,733
15, 56 & 57 Building Construction
Property Taxes
State Aids & Credits
Other
Total Debt Service - Regular
2012-13
Final Budget
0.00%
3.80%
34.10%
62.10%
Total Comm. Service
Debt Service - Regular
Property Taxes
State Aids & Credits
Federal Aid
Other
2012-13
Prel. Budget
429,568
3,858,337
7,026,823
Community Service
Property Taxes
State Aids & Credits
Federal Aid
Other
07
Pct. of
Total
-
Agency Funds
Other
N/A
(1,000)
164,126
100.00%
60,866
60,866
100.00%
0.00%
-
Internal Service Funds - Severance & OPEB
Other
3,073,727
100.00%
1,634,755
1,634,755
100.00%
0.00%
-
Internal Service Fund - Self-Insured Health
Other
-
100.00%
-
33,809,655
100.00%
100.00%
33,809,655
270,764
100.00%
-
345,622
100.00%
100.00%
345,622
Grand Total, All Funds
Property Taxes
State Aids & Credits
Federal Aid
Other
75,872,334
217,986,736
17,490,539
36,960,086
21.78%
62.58%
5.02%
10.61%
75,838,130
225,269,611
12,094,136
29,945,810
75,838,130
224,620,540
13,102,680
64,461,588
20.06%
59.42%
3.47%
17.05%
0.00%
-0.29%
8.34%
115.26%
(649,071)
1,008,544
34,515,778
Total
348,309,695
100.00%
343,147,687
378,022,938
100.00%
10.16%
34,875,251
20 & 22
23
24
Internal Service Fund - Self-Insured D
Other
Independent School District 196
Rosemount, MN
21
22
Revenues by Source Category
2012-13 Final Budget
General Fund - by Account
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
General
Spec. Ed.
Property Taxes
Q Comp
Pupil Transp.
State Aids & Credits
Federal Aid
Cap. Exp.
Other
General Fund - Total
Federal Aid
3.13%
Other
3.49%
Property Taxes
18.49%
State Aids & Credits
74.88%
Property Taxes
State Aids & Credits
Federal Aid
Other
All Funds
Federal Aid
3.47%
Other
17.05%
Property Taxes
20.06%
State Aids & Credits
59.42%
Property Taxes
Independent School District 196
Rosemount, MN
State Aids & Credits
23
Federal Aid
Other
SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND
2011-12 ACTUAL AND 2012-13 BUDGET
Final - Preliminary
Fund
Object Category
01 & 11
2011-12
Pct. of
2012-13
2012-13
Pct. of
Percent
Amount
Actual
Total
Prel. Budget
Final Budget
Total
Change
Change
General Account
Salaries
132,068,754
64.92%
135,173,298
135,242,685
63.79%
0.05%
69,387
Benefits
41,800,579
20.55%
43,988,967
45,094,416
21.27%
2.51%
1,105,449
Purchased Services
13,962,380
6.86%
15,035,929
15,538,632
7.33%
3.34%
502,703
Supplies & Materials
5,344,709
2.63%
5,458,321
6,137,066
2.89%
12.44%
678,745
Capital Expenditures
1,647,948
0.81%
2,068,970
2,621,008
1.24%
26.68%
552,038
Other Expenditures
8,604,167
4.23%
7,360,016
7,387,713
3.48%
0.38%
27,697
203,428,537
100.00%
209,085,501
212,021,520
100.00%
1.40%
2,936,019
Salaries
39,507,223
71.98%
41,114,419
40,938,372
69.77%
-0.43%
Benefits
13,481,010
24.56%
14,032,022
14,460,440
24.65%
3.05%
428,418
1,021,081
1.86%
1,653,007
2,162,765
3.69%
30.84%
509,758
Sub-Total
21
Spec. Educ. Account
Purchased Services
Supplies & Materials
536,662
0.98%
601,707
720,992
1.23%
19.82%
119,285
Capital Expenditures
295,301
0.54%
271,450
322,712
0.55%
18.88%
51,262
44,290
0.08%
67,290
67,791
0.12%
0.74%
501
54,885,567
100.00%
57,739,895
58,673,072
100.00%
1.62%
933,177
Salaries
5,828,507
83.16%
5,958,491
5,936,875
82.25%
-0.36%
(21,616)
Benefits
1,119,821
15.98%
1,180,878
1,199,246
16.62%
1.56%
18,368
Purchased Services
41,314
0.59%
62,913
62,913
0.87%
0.00%
-
Supplies & Materials
7,280
0.10%
4,860
4,860
0.07%
0.00%
-
Capital Expenditures
12,131
0.17%
13,500
13,500
0.19%
0.00%
-
99
0.00%
300
300
0.00%
0.00%
-
7,009,153
100.00%
7,220,942
7,217,694
100.00%
-0.04%
(3,248)
(64,117)
Other Expenditures
Sub-Total
31
(176,047)
Quality Comp. Account
Other Expenditures
Sub-Total
03
Pupil Transp. Account
Salaries
6,433,609
46.21%
6,695,590
6,631,473
39.58%
-0.96%
Benefits
3,011,155
21.63%
3,640,026
3,691,802
22.03%
1.42%
51,776
Purchased Services
2,645,779
19.00%
2,791,750
2,956,350
17.64%
5.90%
164,600
Supplies & Materials
1,750,154
12.57%
2,001,400
1,933,400
11.54%
-3.40%
(68,000)
Capital Expenditures
59,069
0.42%
1,435,000
1,517,000
9.05%
5.71%
82,000
Other Expenditures
23,447
0.17%
24,500
26,500
0.16%
8.16%
2,000
13,923,213
100.00%
16,588,266
16,756,525
100.00%
1.01%
168,259
Salaries
1,184,570
10.30%
277,229
277,229
2.48%
0.00%
-
Benefits
482,119
4.19%
86,182
86,182
0.77%
0.00%
-
Sub-Total
05
Cap. Exp. Account
Purchased Services
2,853,960
24.81%
3,898,630
3,898,630
34.91%
0.00%
Supplies & Materials
2,724,725
23.68%
3,191,757
3,191,757
28.58%
0.00%
-
Capital Expenditures
3,088,384
26.85%
2,370,349
2,570,827
23.02%
8.46%
200,478
Other Expenditures
1,170,580
10.18%
1,047,699
1,144,625
10.25%
9.25%
96,926
11,504,339
100.00%
10,871,846
11,169,250
100.00%
2.74%
297,404
Salaries
185,022,663
63.64%
189,219,027
189,026,634
61.81%
-0.10%
Benefits
59,894,684
20.60%
62,928,075
64,532,086
21.10%
2.55%
1,604,011
1,177,061
Sub-Total
01, 11, 21,
31, 03 & 05
General Fund
(192,393)
Purchased Services
20,524,513
7.06%
23,442,229
24,619,290
8.05%
5.02%
Supplies & Materials
10,363,531
3.56%
11,258,045
11,988,075
3.92%
6.48%
730,030
Capital Expenditures
5,102,834
1.76%
6,159,269
7,045,047
2.30%
14.38%
885,778
Other Expenditures
9,842,584
3.39%
8,499,805
8,626,929
2.82%
1.50%
127,124
290,750,808
100.00%
301,506,450
305,838,061
100.00%
1.44%
4,331,611
Total General Fund
Independent School District 196
Rosemount, MN
24
SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND
2011-12 ACTUAL AND 2012-13 BUDGET
Final - Preliminary
Fund
02
Object Category
2011-12
Pct. of
2012-13
2012-13
Pct. of
Percent
Amount
Actual
Total
Prel. Budget
Final Budget
Total
Change
Change
Food Service
04
Salaries
3,948,356
34.87%
4,000,178
3,948,085
35.92%
-1.30%
(52,093)
Benefits
1,105,260
9.76%
1,115,628
1,207,487
10.99%
8.23%
91,859
Purchased Services
293,526
2.59%
374,285
425,285
3.87%
13.63%
51,000
Supplies & Materials
5,772,243
50.98%
6,081,604
5,097,604
46.38%
-16.18%
(984,000)
Capital Expenditures
190,884
1.69%
260,000
300,000
2.73%
15.38%
40,000
Other Expenditures
11,372
0.10%
11,500
12,500
0.11%
8.70%
1,000
Total Food Service
11,321,642
100.00%
11,843,195
10,990,961
100.00%
-7.20%
Community Service
Salaries
4,441,979
48.11%
4,708,857
4,702,711
48.43%
-0.13%
(6,146)
Benefits
1,333,551
14.44%
1,423,319
1,476,618
15.21%
3.74%
53,299
(51,946)
Purchased Services
3,032,418
32.84%
3,110,314
3,058,368
31.49%
-1.67%
Supplies & Materials
365,200
3.96%
391,826
394,876
4.07%
0.78%
Capital Expenditures
54,118
0.59%
82,700
73,500
0.76%
-11.12%
(9,200)
5,938
0.06%
6,930
4,980
0.05%
-28.14%
(1,950)
9,233,204
100.00%
9,723,946
9,711,053
100.00%
-0.13%
(12,893)
Other Expenditures
Total Comm. Service
15, 56 & 57
Salaries
77,105
0.92%
78,069
78,647
1.18%
0.74%
Benefits
36,198
0.43%
36,598
36,686
0.55%
0.24%
88
526,368
6.29%
442,553
441,886
6.66%
-0.15%
(667)
Supplies & Materials
115,455
1.38%
-
-
0.00%
N/A
-
7,609,852
90.97%
6,080,680
6,080,880
91.61%
0.00%
200
-
0.00%
-
-
0.00%
N/A
-
8,364,978
100.00%
6,637,900
6,638,099
100.00%
0.83%
199
18,034,849
100.00%
16,741,050
16,741,050
100.00%
0.00%
-
1,708,038
100.00%
3,004,038
3,004,038
100.00%
0.00%
-
1,000
100.00%
1,000
1,000
100.00%
0.00%
-
Salaries
15,080
9.29%
-
-
0.00%
N/A
-
Benefits
2,398
1.48%
-
-
0.00%
N/A
-
144,760
89.16%
100,100
100,100
99.80%
0.00%
-
Total Building Construction
Debt Service - Regular
Other
47
Debt Service - OPEB Bonds
Other
08
Expendable Trust - Scholarship
Other
09 & 39
Agency Funds
Purchased Services
20 & 22
Supplies & Materials
126
0.08%
200
200
0.20%
0.00%
-
Total Agency Funds
162,365
100.00%
100,300
100,300
100.00%
0.00%
-
6,957,891
100.00%
1,118,755
1,118,755
1115.41%
0.00%
-
-
100.00%
-
28,417,082
28332.09%
0.00%
28,417,082
214,908
100.00%
-
262,471
261.69%
0.00%
262,471
Salaries
193,505,183
55.81%
198,006,131
197,756,077
51.66%
-0.13%
Benefits
69,544,890
20.06%
66,622,375
97,051,185
25.35%
45.67%
30,428,810
1,175,448
Internal Service Funds - Severance & OPEB
Benefits
Internal Service Fund - Self-Insured Health
Benefits
24
578
Capital Expenditures
Other Expenditures
07
3,050
Building Construction
Purchased Services
23
(852,234)
Internal Service Fund - Self-Insured Dental
Benefits
Grand Total, All Funds
(250,054)
Purchased Services
24,521,584
7.07%
27,469,481
28,644,929
7.48%
4.28%
Supplies & Materials
16,616,556
4.79%
17,731,675
17,480,755
4.57%
-1.42%
Capital Expenditures
12,957,689
3.74%
12,582,649
13,499,427
3.53%
7.29%
916,778
Other Expenditures
29,603,780
8.54%
28,264,323
28,390,497
7.42%
0.45%
126,174
346,749,682
100.00%
350,676,634
382,822,870
100.00%
9.17%
32,146,236
Total
Independent School District 196
Rosemount, MN
25
(250,920)
Expenditures by Object Category
2012-13 Final Budget
General Fund - by Account
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
General
Spec. Ed.
Salaries
Q Comp
Benefits
Purchased Services
General Fund ‐ Total
Pupil Transp.
Supplies & Materials
Capital Expenditures
Cap. Exp.
Other Expenditures
Capital Expenditures 2.30%
Other Expenditures 2.82%
Supplies & Materials 3.92%
Purchased Services 8.05%
Salaries 61.81%
Benefits 21.10%
Salaries
Benefits
Purchased Services
All Funds
Supplies & Materials
Capital Expenditures 3.53%
Capital Expenditures
Other Expenditures
Other Expenditures 7.42%
Supplies & Materials 4.57%
Purchased Services 7.48%
Salaries 51.66%
Benefits 25.35%
Salaries
Benefits
Purchased Services
Supplies & Materials
dent School District 196
unt, MN
26
Capital Expenditures
Other Expenditures
Revenue Budget Schedules
Independent School Distict 196
Rosemount, MN
REVENUE BY SOURCE
2011-12
ACTUAL
SRC DESCRIPTION
2012-13
PRELIMINARY
2012-13
FINAL
GENERAL FUND/General Account
001
003
005
009
010
020
021
040
041
050
051
052
053
060
090
092
095
096
097
099
201
211
212
213
214
227
234
258
299
300
363
370
400
500
599
620
621
622
624
625
628
Maintenance Levies
Delinquent Taxes
Unemployment Insurance Levy
Fiscal Disparity
County Apportionment
Property Tax Shift
Tuition from Other Minn. Sch. Dist.
Tuition from Patrons
Driver Ed Lab - Fees
Fees
Cocurr. Athletic Participation Fees
Student Parking Fees
Cocurr. Fine Arts Participation Fees
Admission
COBRA Administration Fees
Interest Earnings
Advertising
Gifts & Bequests
Health Partners Rebate
Miscellaneous Local Revenues
Permanent School Fund
General Education Aid
General Aid - Extended Time Program
Shared Time Aid
Literacy Incentive Aid
Abatement Aid
Homestead & Agric Market Value Credit
Other State Credits
State Aid Adjustement for Property Tax Shift
State Aids & Grants
Transition-Disabled Aid
Other Aid from MN Dept of Educ.
Federal Aids
Federal Direct Aid
Misc Federal Direct Aid
Resale - Nontaxable
Resale - Taxable
Sale of Materials
Sale of Equipment
Insurance Recovery
Judgments for School District
38,777,808
580,474
450,000
7,312,103
588,219
(1,394,174)
10,895
42,620
507,504
909,248
913,139
359,650
200,423
755,567
1,290
46,015
58,850
1,365,156
5,067,075
813,362
158,435,238
1,563,742
52,517
8,452
968,475
11,930
1,394,174
2,835,640
577,076
203,607
7,555,155
557,647
89,584
351,170
10,045
8,225
13,407
33,483
37,422,800
220,270
605,396
6,794,928
550,000
11,800
487,000
395,910
972,000
376,000
158,222
710,300
34,850
479,497
3,831,617
750,000
161,737,265
1,694,999
70,000
1,693,353
5,790,280
563,792
61,605
2,800,523
53,887
164,474
71,090
220,569
5,000
5,000
-
37,422,800
220,270
605,396
6,794,928
550,000
11,800
487,000
684,366
972,000
376,000
158,222
710,300
2,400
24,850
1,024,733
489,731
3,877,332
750,156
160,836,440
1,525,139
53,076
1,693,353
4,908
2,685
914
5,790,280
593,600
100,757
3,033,519
214,448
46,100
168,650
5,000
5,000
-
Total
232,034,790
228,732,427
229,236,153
GENERAL FUND/Magnet Program FUND 11
099
599
Miscellaneous Local Revenues
Miscellaneous Federal Direct Aid
(562)
211,704
-
-
Total
211,142
-
-
Independent School District 196
Rosemount, MN
27
REVENUE BY SOURCE
2011-12
ACTUAL
2012-13
PRELIMINARY
2012-13
FINAL
Tuition & Reimbursements from MN Sch. Dist.
Medical Assistance Rev. from MN Dept of Human Services
Gifts & Bequests
Miscellaneous Local Revenues
Gen. Educ./Compensatory Education Aid
State Aid for Special Education
Special Education Excess Costs Aid
Special Education Alternative Delivery Aid
Federal Aids
Federal Aids Thur other State/Local Agencies
Refund of Overpayment Federal Aid
Resale - Nontaxable
273,233
2,105
58,730
109,171
21,299,169
3,700,201
209,245
4,964,074
1,780
350,000
130,035
22,563,571
4,210,585
5,348,395
-
350,000
130,035
22,220,688
4,271,082
219,445
6,036,776
-
Total
30,617,708
32,602,586
33,228,026
Maintenance Levies
State Aid
2,380,848
4,797,842
2,185,723
4,925,211
2,185,723
5,027,805
Total
7,178,690
7,110,934
7,213,528
1,095,849
1,055
4,326
7,894,520
326,205
6,636,847
314,237
143,400
5,278
950,000
7,961,719
372,943
6,490,898
318,800
12,000
950,000
7,902,950
372,943
6,962,245
323,094
12,000
16,421,716
16,106,360
16,523,232
7,078,738
8,001
9,153
3,037,931
29,196
7,045,540
3,220,196
-
7,045,540
3,203,368
10,163,019
10,265,736
10,248,908
SRC DESCRIPTION
GENERAL FUND/Special Education Account FUND 21
021
071
096
099
211
360
361
367
400
405
406
620
GENERAL FUND/Quality Compensation Account FUND 31
001
300
GENERAL FUND/Pupil Transportation Account FUND 03
050
096
099
211
300
360
364
624
625
Fees
Gifts & Bequests
Misc Rev from Local Sources
General Education Aid for Transportation
State Aid - Non-Public Transportation
State Aid for Special Education Transp.
Bus Depreciation Aid
Sale of Equipment
Insurance Recovery
Total
GENERAL FUND/Capital Expenditure Account FUND 05
001
096
099
211
624
Maintenance Levies
Gifts & Bequests
Miscellaneous Local Revenues
General Education Aid for Capital Expend.
Sale of Equipment
Total
Independent School District 196
Rosemount, MN
28
REVENUE BY SOURCE
SRC DESCRIPTION
2011-12
ACTUAL
2012-13
PRELIMINARY
2012-13
FINAL
780
33,096
429,568
689,818
1,964,281
267,785
441,010
1,500
493,944
6,662,298
128,259
202,390
7,050
428,330
627,781
1,768,035
140,000
600,000
1,474
455,900
6,863,465
139,218
150,000
7,050
422,462
627,781
1,825,966
180,000
600,000
1,474
455,900
6,252,937
121,218
150,000
11,314,729
11,181,253
10,644,788
FOOD SERVICE FUND 02
092
096
099
300
471
472
473
474
475
476
479
601
606
608
Interest Earnings
Gifts & Bequests
Miscellaneous Local Revenues
State Aids & Grants
Federal School Lunch Program
Federal Special Assistance
Commodity Cash Rebate Program
Commodity Distribution Prog.-Fed.
Special Milk Program-Federal
School Breakfast Program-Federal
Summer Food Service Program
Food Service Sales to Pupil
Food Service Sales to Adults
Special Function Food Sales
Total
COMMUNITY SERVICE FUND FUND 04
001
003
009
020
021
040
050
060
061
092
093
094
095
096
099
211
227
234
258
299
300
301
400
620
621
649
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Property Tax Shift
Tuition from Other Minn. Sch. Dist.
Tuition
Fees
Admission
Admission-Taxable
Interest Earnings
Facility - Rental
Facility - Labor
Advertising
Gifts & Bequests
Miscellaneous Local Revenues
General Ed Aid
Abatement Aid
Mkt Value Homestead & Agric Credit
Other State Credits
Aid Adjustment for Property Tax Shift
State Aids & Grants
Non-Public School Aid
Federal Aids
Resale - Nontaxable
Resale - Taxable
Permanent Transfers
1,381,046
19,808
210,315
(19,149)
35,398
4,504,107
144,575
14,964
7,030
288
504,402
51,311
16,116
9,705
138,399
(569)
892
74,905
923
19,149
2,135,664
248,712
134,377
991
110,756
1,424,746
6,639
201,904
36,410
4,389,187
146,700
13,788
5,388
480,879
52,108
16,452
8,200
103,441
1,965,764
320,265
133,667
1,735
1,000
125,413
1,424,746
6,639
201,904
36,410
4,063,308
151,200
13,788
5,388
480,879
52,108
16,452
7,800
120,741
885
212
199
1,915,319
295,255
126,816
9,485
1,000
125,413
Total
9,744,114
9,433,686
9,055,947
Independent School District 196
Rosemount, MN
29
REVENUE BY SOURCE
2011-12
ACTUAL
2012-13
PRELIMINARY
2012-13
FINAL
Miscellaneous Local Revenues
Permanent Transfers
15,844
7,703,130
6,637,900
6,637,900
Total
7,718,974
6,637,900
6,637,900
Interest Earnings
418
-
-
Total
418
-
-
Interest Earnings
Proceeds-Cert of Participation
52
-
-
-
Total
52
-
-
DEBT SERVICE FUND 07 - REGULAR
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Interest Earnings
Homestead & Agric Market Value Credit
Other State Credits
Sale of Bonds
14,391,233
206,139
2,190,195
11,905
780,259
9,612
6,928
14,303,316
66,524
2,022,993
-
14,303,316
66,524
2,022,993
2,129
725
-
Total
17,596,270
16,392,833
16,395,687
Interest Earnings
-
1,000
-
Total
-
1,000
-
Miscellaneous Local Revenues
1,702,507
-
-
Total
1,702,507
-
-
SRC DESCRIPTION
ALTERNATIVE FACILITY-LEVY ACCOUNT FUND 15
099
649
2004 FACILITIES REFERENDUM ACCOUNT FUND 56
092
CEDAR VALLEY LEARNING CENTER - FUND 57
Series 2010A Certificates of Participation
092
635
001
003
009
092
234
258
631
EXPENDABLE TRUST FUND 08
Scholarship Funds
092
TRUST FUND 18
Employees Flexible Spending Plan
099
Independent School District 196
Rosemount, MN
30
REVENUE BY SOURCE
2011-12
ACTUAL
2012-13
PRELIMINARY
2012-13
FINAL
Tuition
1,530
-
-
Total
1,530
-
-
Misc Rev from Local Sources
162,596
60,866
60,866
Total
162,596
60,866
60,866
Interest Earnings
Miscellaneous Local Revenues
28,008
799,923
16,000
450,000
16,000
450,000
Total
827,930
466,000
466,000
500,000
668,755
500,000
668,755
2,245,797
1,168,755.00
1,168,755
OPEB Debt Service Levy
Delinquent Taxes
Fiscal Disparity
Interest Earnings
Mkt Value Homestead & Agric Credit
Other State Credits
1,483,433
11,782
223,517
106
79,636
981
2,606,342
12,130
368,879
-
2,606,342
12,130
368,879
388
132
Total
1,799,455
2,987,351
2,987,871
Miscellaneous Local Revenues
-
-
33,809,655
Total
-
-
33,809,655
Miscellaneous Local Revenues
270,764
-
345,622
Total
270,764
-
345,622
SRC DESCRIPTION
AGENCY FUND 09
District Graduate Credits
040
AGENCY FUND 39
Local Collaborative Time Study
099
INTERNAL SERVICE FUND 20
Severance Pay (GASB #16)
092
099
INTERNAL SERVICE FUND 22
Other Post-Employment Benefits Revocable Trust (GASB #45)
091
092
099
614
Unrealized Mkt Appreciation
Interest Earnings
Miscellaneous Local Revenues
Contribution to OPEB trust
(1,795,621)
828,425
(2)
3,212,995
Total
DEBT SERVICE FUND 47 - OPEB BONDS
001
003
009
092
234
258
INTERNAL SERVICE FUND 23
Self-Insured Health Plan
099
INTERNAL SERVICE FUND 24
Self-Insured Dental Plan
099
Independent School District 196
Rosemount, MN
31
32
Expenditure Budget Schedules
Independent School Distict 196
Rosemount, MN
EXPENDITURE BY OBJECT
2011-12
ACTUAL
OBJ DESCRIPTION
2012-13
PRELIMINARY
2012-13
FINAL
GENERAL FUND/General Account
110
111
112
114
115
116
132
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
184
185
186
187
190
191
195
210
214
218
220
225
230
250
251
Administrators Salary
School Board Salary
Supervisor Salary
Principal Salary
Administrative Assistant
Dean of Students
Literary/RTI Lead Teacher
Kindergarten Teachers Salary
Cultural Liaison
Vocational Teachers Salary
Teachers Salary
Instructional Clerk Salary
Licensed Instruct. Support Salary
Classroom Support-Non licensed
Substitute Teachers Salary
Nurses Salary
Nurse Substitute Salary
Private Duty Nurse Salary
Guidance Counselors Salary
Librarian Salary
Instructional Trainers
Social Worker
Building Chief Salary
Mail/Warehouse Truck Driver Salary
Campus Security Specialists
Non Supervisory Special Staff
Crossing Guard Salary
Other Classified Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodial Salary
Custodial Aides Salary
Lunchroom Supervision & Cleanup Salary
Overtime
Cocurricular Salary
Stipend
Non-licensed Timesheets
Special Assignment
Personal Days/Longevity Pay
Cell Phone Reimbursements
Sabbatical Leave
Sick/Severance
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Employer Sponsored HRA
1,993,468
42,749
595,932
5,285,254
781,343
158,780
4,530,457
405,735
2,253,357
84,025,462
3,204,301
44,071
4,595
2,067,007
1,265,808
60,479
9,711
1,968,818
1,719,325
611,778
749,662
1,910,828
266,154
172,259
778,493
7,531
212,902
4,872,854
55,848
5,577,422
52,365
(543,566)
64,101
3,713,150
2,111,373
156,015
125,910
36,435
660,636
(419,985)
9,565,586
1,388,085
6,667,783
1,304,844
17,595,702
63,825
980,484
289,238
Independent School District 196
Rosemount, MN
33
2,151,323
43,786
690,759
6,195,369
366,916
254,151
4,650,042
430,981
2,466,679
84,887,905
3,514,551
44,740
6,154
2,543,833
1,292,432
54,760
6,500
2,101,978
1,788,450
610,191
873,658
1,942,126
272,833
203,353
1,422,947
8,800
156,139
4,890,908
71,597
5,704,442
58,116
(543,566)
92,471
3,382,482
1,852,847
95,940
185,500
450,750
(462,697)
10,292,171
1,465,123
7,410,848
1,284,218
20,357,929
71,386
936,321
38,424
2,324,083
43,786
594,085
5,487,979
690,659
257,860
738,434
4,517,751
465,883
2,483,087
84,510,512
3,273,665
44,740
6,549
2,624,431
1,283,352
54,760
6,500
2,053,076
1,693,544
614,986
846,157
1,943,872
271,919
173,906
1,432,728
8,800
173,249
4,910,655
87,694
5,810,209
58,465
(543,566)
91,971
3,378,373
2,223,820
1,532
95,968
184,000
450,750
(462,697)
10,299,598
1,465,485
7,437,121
1,313,906
20,619,314
67,357
1,028,661
542,445
EXPENDITURE BY OBJECT
2011-12
ACTUAL
OBJ DESCRIPTION
252
270
271
280
291
295
299
301
302
303
304
305
306
307
308
309
310
313
314
315
316
320
329
330
331
332
333
340
341
342
350
351
352
353
355
356
357
358
360
365
366
368
369
370
390
393
394
395
398
401
402
403
404
OPEB (Up to ARC)
Worker's Compensation - Premiums
Worker's Compensation - Claims
Unemployment Compensation Insurance
OPEB (Pay-as-you-go)
Inter Dept. Emp. Benefits Chargeback
Other Employee Benefits
Advertising Expense
Auditing Fees
Contracted Printing
Laundry/Dry Cleaning
Contracted Services
Legal Fees
Snow Removal
Printing Chargeback
Architects
Benefits Consulting Services
Federal Sub Award, under $25,000
Federal Sub Award, over $25,000
Merchant Account Fees
Data Process-Tech Support
Communication Services - Telephone
Postage
Electricity
Heating Fuel
Rubbish Removal
Water & Sewage
Liability Insurance
Property Insurance
Vehicle Insurance
Contracted Repairs
Contract Repair - Electrical
Contract Repair - EMS
Contract Repair - Grounds
Contract Repair - Mechanical
Contract Repair - Paint
Contract Repair - Structure
Contract Repair - Vehicles
Transp Contract w/Public/Private
Transportation Chargeback
Travel, Conventions and Conferences
Out of State Travel
Entry Fees/Student Travel
Rental and Leases
Payments for Educ to MN Sch Dist
Special Education Contract Services-Pupil
Payment for Educ Purposes to Other Agencies
Inter Dept. Admin. Service Chargeback
Inter Dept. Misc. Service Chargeback
General Supplies
Software
Resale Supplies
Subscription & Professional Books
3,009,488
800,779
332
187,375
(197,924)
9,923
10,559
68,650
38,610
3,577
2,269,758
10,914
145,454
217,159
22,748
230,592
130,249
3,431
192,297
173,368
2,714,657
819,486
173,172
404,459
186,617
353,197
13,139
783,857
32,684
12,745
73,767
21,035
15,970
10,007
940,618
392,916
6,447
1,024,658
143,097
1,452,679
19,572
318,082
(132,797)
(253,409)
1,481,185
125,810
342,761
79,177
Independent School District 196
Rosemount, MN
34
2012-13
PRELIMINARY
881,750
851,493
405,000
(179,495)
58,000
16,320
56,000
79,868
3,103
2,258,894
149,293
350,000
273,714
1,000
75,000
226,555
272,544
460,000
278,360
159,857
2,584,950
1,160,702
201,459
368,597
294,000
487,771
13,139
733,293
43,554
16,500
66,770
20,360
42,101
2,000
1,074,562
540,899
7,233
701,183
161,135
1,630,000
45,640
4,358
(173,007)
(439,835)
1,370,992
124,849
278,711
126,142
2012-13
FINAL
1,069,192
857,844
405,000
(179,495)
58,000
16,320
56,000
67,648
3,203
2,429,678
149,293
350,000
311,589
1,000
75,000
125,807
64,399
29,000
490,000
258,084
176,156
2,584,950
1,160,702
201,459
368,597
294,000
487,771
13,139
1,126,750
43,554
16,500
66,770
20,360
42,101
1,045,695
569,063
5,686
863,772
169,091
1,630,000
45,640
4,640
(173,007)
(439,835)
1,640,404
135,773
283,920
125,794
EXPENDITURE BY OBJECT
2011-12
ACTUAL
OBJ DESCRIPTION
405
409
410
411
412
413
414
416
417
418
419
421
430
433
440
441
442
460
461
470
490
492
499
510
520
530
555
580
581
740
790
820
821
895
896
898
910
Fundraiser Material & Supplies
Supplies - Repairs
Supplies - Audio Visual Equip.
Supplies - Buildings
Supplies - Custodial Cleaning
Supplies - Mechanical
Supplies - Grounds
Supplies - Lighting
Supplies - Mechanical
Supplies - Pool
Supplies - Vehicles
Supplies - Epi-pen
Instructional Supplies
Individualized Instructional Supplies
Fuels - Stored for Heating
Fuel - Vehicles
Fuel - Generators
Textbooks and Workbooks
Standardized Tests
Library Books
Food - Instructional Materials
Food & Beverages for Meetings
Warehouse Inventory Adjustment
Site/Grounds Acquisition/Improvement
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
Technology Equipment
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Loans, Interest
Other Debt Service Expenditure
Dues and Memberships
Software License Fees
Indirect Cost Chargeback
Taxes & Interest Penalties
Scholarships
Permanent Fund Transfers
2012-13
PRELIMINARY
2012-13
FINAL
62,800
82,994
950
204,000
404,401
23,225
86,700
70,160
147,177
65,465
45,665
3,500
1,567,657
54,253
15,000
141,466
50,727
152,350
252,909
78,857
14,031
20,340
12,000
37,000
86,631
1,877,539
33,962
21,838
199,941
153,762
243,000
6,763,313
58,000
110,650
950
204,000
403,901
23,225
86,700
70,160
147,177
65,465
45,665
3,500
1,937,360
53,574
15,000
141,758
50,727
138,426
255,150
95,587
16,263
22,937
12,000
80,715
223,713
2,248,780
33,962
21,838
75,000
222,898
160,502
166,000
6,763,313
201,762,208
207,755,493
210,783,317
414,960
24,064
2,263
38,650
34,196
1,750
27,700
4,953
62,807
170
403,152
5,000
5,000
31,607
26,856
4,426
49,579
158
313,458
11,700
5,000
5,000
25,639
848
21,025
3,557
56,098
141
59,213
53,871
8,666
230,508
304,039
26,409
78,788
60,398
156,383
37,354
36,531
4,804
1,490,031
39,463
300
125,096
61,735
117,005
237,171
110,422
33,674
25,286
(9,822)
37,405
56,120
202,426
1,079,165
141,928
27,657
130,767
64,650
241,911
134,882
216,796
7,813,886
Total
GENERAL FUND/Magnet Program FUND 11
140
141
143
145
183
210
214
218
220
225
230
Teachers Salary
Instructional Clerk Salary
Licensed Instruct. Support/Social Worker Salary
Substitute Teachers Salary
Stipend
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Independent School District 196
Rosemount, MN
35
EXPENDITURE BY OBJECT
2011-12
ACTUAL
OBJ DESCRIPTION
250
270
280
305
308
313
314
329
360
366
401
430
530
555
820
Tax Sheltered Annuities
Worker's Compensation - Premiums
Reemployment Compensation
Contracted Services
Printing Chargeback
Federal Sub Award, under $25,000
Federal Sub Award, over $25,000
Postage
Transp Contract w/Public/Private
Travel, Conventions and Conferences
Gen Supplies
Instructional Supplies
Equipment - Purchased or Leased
Technology Equipment
Dues and Memberships
2012-13
PRELIMINARY
2012-13
FINAL
1,400
1,773
6,475
5,000
6,000
768,582
2,000
13,000
-
1,250
1,430
6,475
5,000
6,000
768,582
2,000
5,000
-
1,666,329
1,330,008
1,238,203
146,206
586,375
1,095,237
48,282
15,955,758
348,074
473,359
18,585
375,943
731,305
34,147
344,538
188,690
174,573
1,561,144
2,046,331
43,321
74,484
506,138
159,699
4,589,252
184,865
8,028,468
120,735
1,068,150
408
259,453
245,109
-
146,249
613,603
93,150
1,016,782
36,487
16,570,113
434,691
622,200
7,434
263,000
835,734
32,847
355,187
190,301
167,480
1,620,078
2,075,869
51,074
75,229
492,106
137,844
4,780,696
191,073
8,532,390
121,722
1,070,600
408
2,121
328,803
249,148
-
147,333
602,914
86,324
999,311
28,800
16,291,239
348,093
669,445
263,000
761,396
38,571
321,500
181,129
164,375
1,709,414
2,146,034
51,075
75,229
566,243
119,573
4,764,839
191,074
8,546,775
123,599
1,081,078
408
2,121
340,445
317,035
-
1,390
2,092
4,425
3,626
45,579
5,001
852,977
6,750
(51)
28,504
29,326
73,921
1,275
Total
GENERAL FUND/Special Education Account Fund 21
110
112
115
133
135
136
138
140
141
142
143
144
145
146
148
149
151
153
154
155
156
157
158
161
165
170
171
172
173
181
183
184
185
Administrators Salary
Supervisor Salary
Assistant Administrator
DAPE Specialist
Cultural Liaison
Special Education Teachers Salary
Interpreter for Deaf
Teachers Salary
Instructional Clerk Salary
Substitute - Non-Licensed Classroom Support
Licensed Instruct. Support
Classroom Support-Non licensed
Substitute Teachers Salary
Nurses Salary
Private Duty Nurse Salary
Occupational Therapist Salary
Psychologist Salary
Due Process - IEP Facilitator
Instructional Trainer
One-to-One Paraprofessional
Social Worker
Speech/Language Pathologist
Physical Therapist
Paraprofessional
Non Supervisory Special Staff
Other Classified Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodial
Cocurricular Salary
Stipend
Non-Licensed Timesheet
Special Assign
Independent School District 196
Rosemount, MN
36
EXPENDITURE BY OBJECT
2011-12
ACTUAL
OBJ DESCRIPTION
187
191
199
210
214
218
220
225
230
250
251
252
270
271
280
295
303
305
308
313
314
320
329
346
350
360
362
364
365
366
368
369
370
373
376
390
393
394
401
402
403
404
405
409
430
433
441
470
490
492
520
530
533
Cell Phone Reimbursements
Sick/Severance
Salary Adjustments
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Sponsored Health Reimbursements (HRA)
OPEB (Up to ARC)
Worker's Compensation - Premiums
Worker's Compensation - Claims
Unemployment Compensation
Benefits Chargeback
Contracted Printing
Contracted Services
Printing Chargeback
Federal Sub Award Under $25,000
Federal Sub Award Over $25,000
Communication Services - Telephone
Postage
Licensed Nursing Services over $25,000
Contracted Repairs
Transportation Public/ Private
Interpreter for the Deaf Under $25,000
Foreign Language Interpreter Under $25,000
Transportation Chargeback
Travel, Conventions and Conferences
Out of State Travel
Entry Fees/Student Travel
Rental and Leases
Cert. Professional/Personal Care Under $25,000
Licensed Nursing Services under $25,000
Payments for Educ to MN Sch Dist
Special Education Contracted Services
Payments for Educ to Other Agencies
General Supplies
Software
Resales
Subscription & Professional Books
Fundraisers Materials & Supplies
Supplies - Repairs
Instructional Supplies
Individualized Instructional Supplies
Fuel-Vehicles
Media Resources
Food
Food & Beverages for Meetings
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
Other Equipment-Spec. Educ. Direct Instruct.
3,510
95,083
2,830,648
787,610
1,719,800
364,745
7,105,540
20,460
263,403
27,389
110,856
182,797
17,515
50,247
153,593
50
103,100
39,733
3,938
17,825
91,628
26,197
260
35,631
27,999
38,556
155,077
2,494
8,910
9,713
117,443
(62,533)
234,688
16,777
125,087
26,432
1,717
11,872
878
487
3,788
361,793
169
3,831
482
127
64,238
65,584
-
Independent School District 196
Rosemount, MN
37
2012-13
PRELIMINARY
2012-13
FINAL
3,144,886
823,101
1,933,259
365,948
7,285,226
22,069
258,396
18,166
180,971
168,544
1,200
132,000
38,354
12,020
20,188
133,976
44,780
140
16,000
44,500
50,242
306,556
3,381
11,800
95,250
402,500
155,576
16,000
132,437
19,530
8,000
6,000
435,240
500
45,102
73,000
37,000
3,130,174
828,169
1,917,083
372,720
7,693,728
21,665
291,925
24,862
180,114
168,544
1,200
214,477
38,354
12,020
21,028
133,976
44,780
140
18,000
47,095
50,222
325,511
730
4,800
12,651
165,500
402,500
484,237
17,000
201,537
19,530
8,000
6,000
485,425
500
45,102
83,000
37,000
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
548
555
556
557
820
821
898
Buses
Technology Equipment
Major Software Purchases
Technology Equipment-Spec. Educ. Direct Instruct.
Dues and Memberships
Software License Fees
Scholarships
Total
2011-12
ACTUAL
2012-13
PRELIMINARY
2012-13
FINAL
22,244
34,756
108,480
8,599
5,283
30,408
71,348
45,000
8,615
8,104
50,571
105,608
52,002
9,116
8,104
50,571
54,885,567
57,739,895
58,673,072
-
GENERAL FUND/Quality Compensation Account FUND 31
112
116
133
134
136
139
140
143
145
146
149
150
151
152
153
154
156
157
158
165
183
191
210
218
220
225
230
250
252
270
305
308
366
370
401
402
404
555
820
Supervisor
Dean
DAPE Specialist
Kindergarten Teacher Salary
Special Education Teacher Salary
Vocational Teacher Salary
Teachers Salary
Licensed Instructional Support Salary
Substitute Teachers Salary
Nurse
Occupational Therapist
Guidance Counselors
Psychologist
Librarian
Due Process/IEP Facilitator
Instructional Trainers
Social Worker
Speech/Language Pathologist
Physical Therapist
Non-Supervisory Special Staff
Stipend
Sick/Severance
FICA/Medicare
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
OPEB (Up to ARC)
Worker's Compensation - Premiums
Contracted Services
Printing Chargeback
Travel, Conventions and Conferences
Rental
General Supplies
Software
Subscription & Professional Books
Technology Equipment
Dues & Memberships
1,553
1,050
33,090
129,348
497,093
63,442
2,448,964
2,089,212
30,179
60,532
50,656
57,254
55,145
47,229
2,255
17,893
27,674
131,124
5,215
(30)
77,733
1,898
427,061
352,390
21,736
268,306
658
19,594
2,949
27,127
17,558
435
23,321
2,958
4,322
12,131
99
3,904,454
1,995,150
8,900
49,987
455,831
387,309
21,338
273,883
670
15,627
26,220
38,313
2,000
20,100
2,500
3,300
1,560
13,500
300
3,871,976
2,004,500
8,900
51,499
454,172
385,877
21,733
291,912
660
18,769
26,123
38,313
2,000
20,100
2,500
3,300
1,560
13,500
300
Total
7,009,153
7,220,942
7,217,694
Independent School District 196
Rosemount, MN
38
EXPENDITURE BY OBJECT
2011-12
ACTUAL
OBJ DESCRIPTION
2012-13
PRELIMINARY
2012-13
FINAL
GENERAL FUND/Pupil Transportation Account 03
110
112
147
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
301
303
304
305
308
315
320
329
330
331
332
333
340
342
350
354
358
360
361
365
366
370
395
Administrators Salary
Supervisor Salary
Nurse Subs
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 Reimbursements
Sick/Severance
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Sponsored Health Reimbursements (HRA)
OPEB (Up to ARC)
Worker's Compensation - Premiums
Worker's Compensation - Claims
Unemployment Compensation
Inter Dept. Emp. Benefits Chargeback
Advertising Expense
Contracted Printing
Laundry/Dry Clean
Contracted Services
Printing Chargeback
Merchant Account Fees
Communications Services - Telephone
Postage
Electricity
Heating Fuel
Rubbish Removal
Water & Sewage
Liability Insurance
Vehicle Insurance
Contracted Repairs
Contract Repair - Insurance
Contract Repair - Vehicles
Transp Contract w/Public/Private
Transp Non Public - Parent Reimbursements
Transportation Chargeback - Charters
Travel, Conventions and Conferences
Rental and Leases
Inter Dept. Admin. Service Chargeback
90,160
78,209
113
62,525
458,852
4,174,277
837,309
454,448
103,719
126,195
810
8,443
38,550
456,874
443,536
4,191
14,906
1,726,550
6,272
29,808
34,075
59,693
207,107
2,201
8,761
17,181
681
111
25,443
1,315
1,182
8,284
43,227
7,636
3,062
3,388
73,497
35,129
14,505
12,933
58,325
3,112,294
87,269
(1,000,441)
3,776
163,873
(9,711)
Independent School District 196
Rosemount, MN
39
91,287
79,187
68,000
463,646
4,332,200
915,000
444,413
114,500
138,107
250
4,000
5,000
40,000
506,514
475,078
4,100
14,825
2,239,978
12,149
36,782
10,608
256,832
65,000
18,160
2,000
7,000
5,000
26,800
3,500
4,200
9,000
58,000
40,000
5,200
3,700
80,000
45,000
20,000
12,000
80,000
3,045,000
90,000
(744,800)
8,250
900
(9,000)
91,963
79,773
70,000
467,083
4,302,200
870,000
446,258
114,500
137,446
250
4,000
8,000
40,000
567,164
542,504
4,100
14,825
2,168,043
12,148
46,088
11,821
241,949
65,000
18,160
2,000
7,000
5,000
28,500
3,500
2,500
1,500
9,000
51,000
10,000
4,000
3,700
80,000
40,000
20,000
14,000
80,000
3,200,000
90,000
(694,800)
7,550
900
(9,000)
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
401
402
404
409
419
441
530
548
555
820
821
General Supplies
Software
Subscription & Professional Books
Supplies - Repairs
Supplies - Vehicle
Fuel - Vehicles
Equipment - Purchased or Leased
Buses
Technology Equipment
Dues and Memberships
Software License Fees
Total
2011-12
ACTUAL
2012-13
PRELIMINARY
2012-13
FINAL
23,657
22,656
327
422,550
1,280,963
56,355
2,714
4,043
19,405
17,000
6,000
600
800
510,000
1,467,000
65,000
1,367,000
3,000
4,500
20,000
16,000
9,000
600
800
490,000
1,417,000
65,000
1,447,000
5,000
4,500
22,000
13,923,213
16,588,266
16,756,525
103,040
165,889
183,188
67,036
619,905
43,514
1,998
88,840
72,144
11,107
16,948
264,719
1,827
14,637
6,391
5,504
481,262
415,974
1,771
1,038
1,725,405
228,509
55,769
2,643,484
25,473
24,195
(15,733)
405,754
5,478,812
283,256
181,747
1,969,362
239,804
(5,478,812)
150,000
78,069
71,610
82,948
44,602
21,209
14,907
4,654
1,540
38,868
340
3,450
1,214
480,800
5,700
3,175,130
237,000
42,200
3,053,414
96,143
98,365
282,535
986,516
623,398
257,976
112,403
9,156
-
78,069
71,610
82,948
44,602
21,209
14,907
4,654
1,540
38,868
340
3,450
1,214
480,800
5,700
3,175,130
237,000
42,200
3,053,414
96,143
98,365
282,535
1,286,994
523,398
257,976
112,403
9,156
-
GENERAL FUND/Capital Expenditure Account FUND 05
110
112
140
141
165
171
183
210
214
218
220
225
230
250
251
270
305
316
350
366
370
372
401
402
404
460
470
510
520
530
535
555
556
580
581
589
730
Administrators Salary
Supervisor Salary
Teachers Salary
Instr Clerk
Non Supervisory Special Staff
Secretarial/Clerical Salary
Stipend
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Sponsored Health Reimb (HRA)
Worker's Compensation - Premiums
Contracted Services
Data Processing Service
Contracted Repairs
Travel, Conventions and Conferences
Rental and Leases
Ice Rental
General Supplies
Software
Subscription & Professional Books
Textbooks and Workbooks
Library Books
Site/Grounds Acquisition/Improvement
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
Capital Leases
Technology Equipment
Major Software Purchases
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Lease Transaction/Installment Sales
Loans Principal Payment
Independent School District 196
Rosemount, MN
40
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
740
820
821
822
896
Loans Interest Payment
Dues and Memberships
Software License Fees
TIES Fees
Taxes & Special Assessments
Total
2011-12
ACTUAL
2012-13
PRELIMINARY
2012-13
FINAL
77,519
208,661
734,400
-
284,162
734,400
29,137
284,162
734,400
126,063
11,504,339
10,871,846
11,169,250
103,040
135,962
160,382
1,806
29,030
2,679,328
39,942
543,566
255,299
271,464
268,231
5,092
300,021
1,198
11,265
14,305
3,507
90,445
15,284
3,167
121,281
54
32,478
3,404
5,413
103,136
45,284
27,411
1,745
74,601
440,584
175
46,607
4,220,535
441,010
623,332
15,615
104,328
136,867
146,711
7,000
35,000
2,718,706
40,000
543,566
300
267,700
286,531
270,617
4,621
282,037
1,167
10,852
2,820
112,246
30,000
114,737
300
100
27,500
3,500
15,000
500
6,500
110,110
80,000
34,500
3,800
92,475
417,957
15,000
1,000
85,000
4,423,207
600,000
539,440
20,000
105,101
137,880
147,472
3,500
35,000
2,664,991
39,000
554,437
300
260,404
302,028
286,235
4,621
263,039
1,178
12,500
4,033
170,146
40,000
123,707
300
100
40,500
3,500
15,000
80,000
500
4,500
110,110
60,000
34,500
3,800
72,475
440,957
8,000
1,000
85,000
3,423,207
600,000
539,440
60,000
FOOD SERVICE FUND 02
110
112
171
172
173
176
177
178
191
195
210
214
218
220
225
230
250
251
252
270
271
280
295
301
303
305
308
309
315
320
329
332
350
366
370
395
401
402
404
409
490
491
495
520
Administrators Salary
Supervisor Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodians
Cafeteria Workers
Cafeteria Workers Substitute
Lunchroom Supervision & Clean Up
Sick/Severance
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Sponsored Health Reimb (HRA)
OPEB (Up to ARC)
Worker's Compensation - Premiums
Worker's Compensation - Claims
Unemployment Compensation Insurance
Inter Dept. Emp. Benefits Chargeback
Advertising
Contracted Printing
Contracted Services
Printing Chargeback
Architects
Merchant Account Fees
Communication Services
Postage
Rubbish Removal
Contracted Repairs
Travel, Conventions and Conferences
Rental and Leases
Inter Dept. Admin. Service Chargeback
General Supplies
Software
Subscription & Professional Books
Supplies - Repairs
Food Cost
Commodities Consumed
Milk Cost
Bldg Acquisition/Construct/Improvement
Independent School District 196
Rosemount, MN
41
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
530 Equipment - Purchased or Leased
555 Technology Equipment
820 Dues and Memberships
Total
2011-12
ACTUAL
2012-13
PRELIMINARY
2012-13
FINAL
152,507
22,762
11,372
225,000
15,000
11,500
225,000
15,000
12,500
11,321,642
11,843,195
10,990,961
119,091
331,655
168,690
1,545,703
737,209
10,010
76,995
14,897
263,680
144,489
222,675
54,318
490,564
17,320
73,707
8,864
2,115
33,863
126,136
308,413
158,681
110,793
30,593
555,812
2,687
36,459
14,932
26,503
28,800
415
59,462
3,830
44,050
2,700,809
27,371
4,260
35,515
27,875
6,480
119,127
330,642
170,798
1,679,673
743,427
18,500
78,976
16,174
274,843
156,599
249,527
55,741
496,990
21,280
102,688
8,530
4,860
48,337
132,145
337,357
167,969
127,722
31,307
582,107
2,900
34,695
11,320
30,800
31,384
2,200
12,000
51,558
6,550
51,155
2,673,112
36,282
7,356
48,871
30,750
14,500
124,866
335,439
181,120
1,645,412
802,394
18,500
73,999
15,046
274,843
156,599
240,973
53,041
480,267
20,980
82,670
8,700
53,337
134,525
339,189
170,861
125,214
31,878
614,933
3,055
39,321
12,430
42,500
31,437
1,000
12,000
52,800
5,050
51,155
2,551,647
36,282
5,000
108,200
7,356
49,171
30,050
8,000
COMMUNITY SERVICE FUND 04
110
112
120
140
141
143
145
146
156
163
164
165
170
171
172
173
183
186
187
191
195
210
214
218
220
225
230
250
251
252
270
271
280
291
295
301
303
305
308
313
315
320
329
330
331
Administrators Salary
Supervisor Salary
ABE/ECFE/School Readiness Manager
Teachers Salary
Instructional Clerk Salary
Classroom Support-Licensed
Substitute Teachers Salary
Nurses Salary
Social Worker
Pool Attendant
Building Supervisors
Non Supervisory Special Staff
Other Classified Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodial Salary
Stipend
Personal Days/Longevity Pay
Cell Phone Reimbursements
Sick/Severance
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Sponsored Health Reimb (HRA)
OPEB (Up to ARC)
Worker's Compensation - Premiums
Worker's Compensation - Claims
Unemployment Compensation
OPEB (Pay-as-you-go)
Inter Dept. Emp. Benefits Chargeback
Advertising Expense
Contracted Printing
Contracted Services
Printing Chargeback
Fed. Sub-Award Under $25K
Merchant Account Fees
Communication Services - Telephone
Postage
Electricity
Heating Fuel
Independent School District 196
Rosemount, MN
42
EXPENDITURE BY OBJECT
2011-12
ACTUAL
2012-13
PRELIMINARY
2012-13
FINAL
2,981
3,709
6,440
6,764
21,266
19,691
8,257
12,350
32,862
67,907
50,526
10,814
2,016
1,610
7,073
3,682
136,592
117,668
15,226
598
19,358
39
12,462
41,656
3,938
2,000
5,480
5,500
14,490
5,600
25,100
31,688
8,500
25,388
33,900
86,092
46,717
14,000
2,335
2,350
7,500
5,100
158,303
123,849
9,172
2,000
1,900
18,600
17,200
65,500
6,930
-
5,080
4,100
10,540
6,600
23,051
25,438
8,500
18,888
33,900
70,360
55,413
13,000
9,835
2,550
7,500
5,600
152,251
113,393
13,234
2,000
1,900
18,200
18,000
55,500
4,980
-
9,233,204
9,723,946
9,711,053
Supervisor Salary
FICA/Medicare
PERA (Public Employee Retire Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
TSA Match
Workers' Compensation
Advertising Expense
Contracted Services
Contracted Repairs
Travel
General Supplies
Site/Grounds Acquisition/Improvement
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
77,105
5,514
5,590
1,540
21,684
148
1,364
358
338,425
472
198
1,996
1,225,678
5,074,290
50
78,069
5,972
5,660
1,540
21,684
148
1,250
344
442,553
999,745
5,080,935
-
78,647
6,016
5,702
1,540
21,684
148
1,250
346
441,886
999,745
5,081,135
-
Total
6,754,411
6,637,900
6,638,099
OBJ DESCRIPTION
332
333
350
360
365
366
369
370
394
395
401
402
403
404
405
412
430
433
460
461
470
490
492
530
555
820
895
898
Rubbish Removal
Water & Sewage
Contracted Repairs
Transp Contract w/Public/Private
Transportation Chargeback
Travel, Conventions and Conferences
Entry Fees/Student Travel
Rental and Leases
Field Trips - Admissions
Inter Dept. Admin. Service Chargeback
General Supplies
Software
Resale Supplies
Subscription & Professional Books
Fundraiser Material & Supplies
Supplies - Custodial Cleaning
Instructional Supplies
Individualized Instructional Supplies
Textbooks and Workbooks
Standardized Tests
Library Books
Food - Instructional Materials
Food & Beverages for Meetings
Equipment - Purchased or Leased
Technology Equipment
Dues and Memberships
Indirect Cost Chgbck-Nonpub-Admin
Scholarships
Total
ALTERNATIVE FACILITY-LEVY ACCOUNT FUND 15
112
210
214
220
225
230
250
270
301
305
350
366
401
510
520
530
Independent School District 196
Rosemount, MN
43
EXPENDITURE BY OBJECT
2011-12
ACTUAL
2012-13
PRELIMINARY
2012-13
FINAL
138,576
74,069
39,390
20,416
135,416
298,416
406,766
-
-
-
1,113,049
-
-
Contracted Services
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
Technology Equipment
Taxes/Interest Penalties
48,698
341,359
67,130
40,331
-
-
-
Total
497,518
-
-
Bond, Redemption of Principal
Bond, Interest
Loans, Redemption of Principal
Loans, Interest
Other Debt Service Expenditure
Bond Refunding Payments
14,940,000
3,083,090
2,565
128
9,066
-
14,235,000
2,494,050
12,000
-
14,235,000
2,494,050
12,000
Total
18,034,849
16,741,050
16,741,050
1,000
1,000
1,000
1,000
1,000
1,000
1,705,121
-
-
1,705,121
-
-
OBJ DESCRIPTION
2004 FACILITIES REFERENDUM ACCOUNT FUND 56
370
460
470
510
520
530
555
821
Rental and Leases
Textbooks
Library Books
Site/Ground Acquisition/Improvement
Bldg Acquisition/Construct/Improvement
Equipment - Purchased or Leased
Technology Equipment
Software License Fees
Total
Cedar Valley Learning Center - Fund 57
Series 2010A Certificates of Participation
305
520
530
555
896
DEBT SERVICE FUND 07 - REGULAR
710
720
730
740
790
920
EXPENDABLE TRUST FUND 08
Scholarship Funds
898 Scholarships
Total
TRUST FUND 18
Employees Flexible Spending Plan
891 Claims Paid to Participants
TOTAL
Independent School District 196
Rosemount, MN
44
EXPENDITURE BY OBJECT
2011-12
ACTUAL
2012-13
PRELIMINARY
2012-13
FINAL
Stipend
FICA/Medicare
TRA (Teacher Retirement Assn)
Workers' Compensation
Printing Chargeback
1,402
99
84
7
49
-
-
Total
1,641
-
-
Social Worker
FICA/Medicare
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
TSA Match
Workers' Compensation
Travel, Conventions and Conferences
Payment for Education - Other MN School Districts
Payment for Education - Other Agencies
General Supplies
Food
13,678
1,047
835
158
5
100
64
38
121,674
23,000
42
84
100
100,000
200
-
100
100,000
200
-
Total
160,725
100,300
100,300
Sick/Severance
1,365,252
450,000
450,000
Total
1,365,252
450,000
450,000
OBJ DESCRIPTION
AGENCY FUND 09
District Graduate Credits
183
210
218
270
308
AGENCY FUND 39
Local Collaborative Time Study
156
210
218
220
225
230
250
270
366
390
394
401
490
INTERNAL SERVICE FUND 20
Severance Pay (GASB #16)
191
INTERNAL SERVICE FUND 22
Other Post-Employment Benefits Revocable Trust (GASB #45)
220
225
230
910
Employee Insurance - Dental
Employee Insurance - Health
Life
Permanent Fund Transfers
8,857
5,582,300
1,482
-
668,755
-
668,755
Total
5,592,639
668,755
668,755
1,708,038
-
1,295,000
1,708,038
1,000
1,295,000
1,708,038
1,000
1,708,038
3,004,038
3,004,038
-
DEBT SERVICE FUND 47 - OPEB Bonds
710 Bond Principal
720 Bond Interest
790 Other Debt Service
Total
Independent School District 196
Rosemount, MN
45
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2011-12
ACTUAL
2012-13
PRELIMINARY
2012-13
FINAL
-
-
28,417,082
-
-
28,417,082
214,908
-
262,471
214,908
-
262,471
INTERNAL SERVICE FUND 23
Self-Insured Health Plan
225 Health
Total
INTERNAL SERVICE FUND 24
Self-Insured Dental Plan
220 Dental
Total
Independent School District 196
Rosemount, MN
46
Additional Information
Independent School Distict 196
Rosemount, MN
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
2012-13 Operating Funds Budget Timetable
Final Budget Phase
Completion Date
Persons Responsible
Activities
September 22, 2012
Coordinator of Finance
September 22, 2012
Coordinator of Finance
Week of October 1, 2012
Week of October 1, 2012
Principals
Student Information Supr.
Director of Elem. Education
Director of Sec. Education
Coordinator of Finance
Notification to schools of
carryovers/deficits and final budget
timelines
Notification to district office budget
administrator of final budget timelines
Verify schools’ actual October 1
enrollment
October 8, 2012
Coordinator of Finance
MyBudgetFile available for final budget
revisions
Weeks of October 8, &
October 15, 2012
Elementary Principals
Middle School Principals
High School Principals
Program Admin./Coordinators
Elementary Principals
District-level Administrators
Middle School Principals
High School Principals
MyBudgetFile Versions 3.5 refresher and
work sessions
October 26, 2012
Superintendent’s Cabinet
Review and approve budgets submitted
by their direct reports; inform coordinator
of finance when ready for processing
December 3, 2012
Director of Fin. & Operations
Coordinator of Finance
Superintendent
Superintendent’s Cabinet
Prepare draft copy of final budget for
review with superintendent and
superintendent’s Cabinet
December 10, 2012
Audit/Finance Committee
December 10, 2012
Director of Fin. & Operations
Coordinator of Finance
Review draft copy of the proposed final
budget
First presentation of the proposed final
budget to the School Board
January 7, 2013
Director of Finance &
Operations
Coordinator of Finance
October 19, 2012
47
Update schools’ instructional and staffing
allocations in MyBudgetFile to reflect
actual October 1 enrollment
Complete and submit final budget for
superintendent’s and/or directors’ review
and approval
Final presentation and approval of the
proposed final budget to the School Board
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan, Minnesota
Educating our students to reach their full potential
Student Enrollment - Actual October 1st Total Student Counts
October 1
Early
Childhood
Kindergarten
Elementary
2002
349
1,861
2003
418
2004
Annual %
Increase
(Decrease)
Secondary
Center-Based
Special Educ.
Total
Enrollment
12,363
13,373
577
28,523
0.43%
1,823
12,220
13,466
645
28,572
0.17%
396
1,787
12,065
13,449
685
28,382
-0.66%
2005
410
1,823
11,844
13,419
773
28,269
-0.40%
2006
419
1,834
11,650
13,318
819
28,040
-0.81%
2007
417
1,785
11,537
13,320
814
27,873
-0.60%
2008
445
1,879
11,484
13,035
840
27,683
-0.68%
2009
440
1,818
11,555
12,792
842
27,447
-0.85%
2010
406
1,891
11,531
12,786
840
27,454
0.03%
2011
427
1,902
11,608
12,649
817
27,403
-0.19%
2012
469
1,873
11,622
12,433
771
27,168
-0.86%
Note: Enrollment numbers through October 1, 2012 are actual, based on the district's official October 1 enrollment report.
48
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan, Minnesota
Educating our students to reach their full potential
Students – Average Daily Membership (ADM)
Actual for Nine Years and Projection for 2012-13 School Year
ADM (for Students Served or Tuition Paid)
Total
Total Pupil Units
Percent
Increase
Number
(Decrease)
Year Ended
June 30,
Early Childhood
and Kindergarten –
Handicapped
Kindergarten
Elementary
Secondary
Number
2004
298.80
1,673.04
12,520.90
13,688.76
28,181.50
-1.25%
32,680.15
-1.15%
2005
334.54
1,625.84
12,422.88
13,741.17
28,124.43
-0.20%
32,654.31
-0.08%
2006
344.82
1,656.02
12,206.24
13,740.72
27,947.80
-0.63%
32,443.12
-0.65%
2007
360.43
1,645.73
12,029.42
13,659.88
27,695.46
-0.90%
32,162.29
-0.87%
2008
367.01
1,584.83
11,899.30
13,643.75
27,494.89
-0.72%
32,062.72
-0.31%
2009
377.49
1,706.23
11,842.79
13,405.61
27,332.12
-0.59%
31,781.05
-0.88%
2010
367.80
1,627.40
11,927.94
13,303.56
27,226.70
-0.39%
31,684.99
-0.30%
2011
362.72
1,658.41
11,839.44
13,238.44
27,099.01
-0.85%
31,511.01
-0.85%
2012
362.34
1,694.95
11,931.17
13,062.01
27,050.47
-0.18%
31,409.17
-0.32%
2013 Estimate
400.37
1,687.44
11,950.93
12,822.41
26,861.15
-0.70%
31,161.09
-0.79%
Percent
Increase
(Decrease)
Note 1:
ADM totals are actual except for 2012-13 which are projected using actual 10/1/12 enrollment.
Note 2:
Beginning in 2004, the ADM that can be generated by a single student for general education aid is capped at 1.0. Enrollments for prior
years as presented above are 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 & later
Various
0.612
1.115
1.060
1.300
49
50
988
1,010
1,026
980
931
823
778
714
734
-25.10%
2004
2005
2006
2007
2008
2009
2010
2011
2012 Preliminary
10-Yr. % Increase
-23.17%
189
214
233
237
260
244
274
286
275
276
DCD
MildModerate
-24.29%
53
52
52
58
58
54
53
62
68
72
DCD
SevereProfound
7
2100.00%
22
21
26
23
22
20
15
15
12
Severely
Multiple
Impaired
13.46%
59
59
54
61
63
62
54
61
52
51
Physically
Impaired
33.33%
92
87
94
90
92
92
83
80
68
67
Hearing
Impaired
0.00%
19
19
17
15
17
19
16
17
14
15
Visually
Impaired
-31.69%
914
946
990
1,044
1,028
1,088
1,120
1,200
1,264
1,313
Specific
Learning
Disorder
-40.17%
286
310
338
321
370
384
424
444
465
464
Emotional/
Behavior
Disorder
100.00%
4
3
2
3
2
3
4
2
2
1
Deaf-Blind
94.35%
550
575
558
541
516
485
441
432
389
345
Other
Health
Disorder
241.52%
765
787
755
750
711
623
538
472
367
290
Autistic
Spectrum
Disorder
85.71%
13
11
11
14
14
11
13
11
7
7
Traumatic
Brain
Injury
24.44%
387
347
371
399
364
314
314
301
305
275
Developmentally
Delay
0.17%
4,087
4,247
4,279
4,379
4,448
4,448
4,375
4,393
4,276
4,234
Total
Note: December 1, 2012 special education unduplicated child count is preliminary based on unauidted data from the Minnesota Department of Education; final audited child count wll not be available until February 2013.
1,051
Speech/
Language
Impaired
2003
December 1
Counts
Special Education Unduplicated Child Count - Actual or Unedited December 1
Last Nine Years and 2012-13 School Year
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
-3.77%
-0.75%
-2.28%
-1.55%
0.00%
1.67%
-0.41%
2.74%
0.99%
3.77%
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 2012-13 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
2004
93
55
2,535
916
194
166
244
33
4,236
2005
91
57
2,366
903
182
167
247
35
4,048
2006
94
58
2,685
1,101
208
201
271
32
4,650
2007
99
60
2,351
1,052
228
209
270
42
4,311
2008
103
64
3,002
1,165
261
248
297
45
5,185
2009
109
61
2,543
977
212
185
247
42
4,376
2010
106
60
2,724
1,003
227
189
273
42
4,624
2011
101
58
2,481
904
202
191
258
41
4,236
2012
91
57
2,367
936
198
197
275
49
4,170
2013
109
58
2,542
928
204
189
266
46
4,342
Percent Increase
(decrease) over
10 years
21.11%
9.43%
-0.27%
0.54%
-3.32%
7.39%
19.82%
35.29%
1.97%
Note 1:
Note 2:
This schedule is a headcount based on assignments; if an employee has multiple assignments, he/she will be reflected multiple times.
Administrators and principals include district office cabinet, principals, assistant principals, and building assistant administrators.
51
52
25,862
Total
48.512
4.095
4.171
4.155
4.125
1.000
0.500
18.046
2.063
2.089
2.089
2.092
2.068
2.065
12.466
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
11.729
-
-
0.562
0.638
0.753
0.673
0.596
0.739
0.751
0.540
0.635
0.640
0.580
0.770
0.624
0.914
0.742
0.469
0.552
0.550
11.729
30.632
3.672
4.735
4.685
4.589
0.951
18.632
2.000
2.000
2.000
2.000
2.000
2.000
12.000
-
959.287
62.248
80.267
79.429
77.790
16.114
4.800
320.648
29.548
41.625
41.699
43.139
32.022
30.471
218.504
25.230
21.123
27.481
23.951
22.105
33.011
22.987
14.497
22.544
28.707
21.075
34.371
22.485
29.749
24.249
12.943
15.823
17.803
420.135
127.706
6.151
6.836
6.779
6.723
0.450
26.939
2.770
3.790
3.900
4.060
3.590
2.900
21.010
4.537
4.009
5.316
4.439
3.955
5.855
4.435
3.310
4.234
5.107
4.031
6.123
4.291
5.631
4.614
3.260
3.250
3.360
79.757
Instructional Counselor/ Classroom
Assistant
Dean
Teacher
Specialist
13.235
-
0.650
0.733
0.900
0.727
0.650
0.650
4.310
0.425
0.500
0.500
0.500
0.500
0.500
0.500
0.500
0.500
0.500
0.500
0.500
0.500
0.500
0.500
0.500
0.500
0.500
8.925
Gifted &
Talented
4.725
0.450
0.450
0.450
0.450
0.225
0.000
2.025
0.450
0.450
0.450
0.450
0.450
0.450
2.700
-
Technology
Assistant
26.441
1.000
1.000
1.000
1.000
0.813
0.250
5.063
0.938
0.938
0.938
0.938
0.938
0.938
5.628
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
15.750
Nurse
48.000
4.000
4.000
4.000
4.000
1.000
1.000
18.000
2.000
2.000
2.000
2.000
2.000
2.000
12.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
18.000
12-month
Secretary
34.094
2.125
2.740
2.711
2.655
1.350
0.900
12.481
0.650
0.704
0.706
0.730
0.650
0.650
4.090
0.931
0.900
1.041
0.921
0.900
1.225
0.905
0.900
0.900
1.060
0.900
1.276
0.900
1.139
0.925
0.900
0.900
0.900
17.523
10-month
Secretary
108.899
3.909
5.040
4.988
4.885
0.000
0.675
19.497
3.059
4.309
4.316
4.466
3.315
3.154
22.619
3.788
3.211
4.212
3.638
3.310
5.193
3.503
3.040
3.418
4.335
3.214
5.212
3.415
4.494
3.680
3.040
3.040
3.040
66.783
10-month
Clerk
9.000
2.000
2.000
2.000
2.000
0.000
1.000
9.000
-
-
Campus
Security
Note 2: Specialist FTE allocations at the elementary schools include band, media, physical education and general music. Totals do not include 13.50 FTEs of reading recovery teachers.
Beginning with 2011-12 school year, reading recovery FTEs allocations are managed by the director of elementary education, allocations to the schools are based on actual number students requiring services.
Specialist FTE allocations at the middle schools include band and media teachers.
Specialist FTE allocations at the high schools include media, development psychology program, 6th and 7th period requests and work experience disadvantage program.
Note 1: Total FTE allocations to the schools are based on actual October 1, 2012 enrollment and approved staffing guidelines; totals as shown do not include any additional allocations from
the superintendent for class size reduction or unique staffing needs.
Data as shown above does not include additional FTEs funded by schools' instructional allocations, basic skills revenue, integration revenue , career development, site councils and booster clubs.
Staff funded by various federal grants are excluded from this summary.
1,634
2,107
2,085
2,042
423
114
8,405
800
1,127
1,129
1,168
867
825
5,916
689
583
754
666
601
907
642
402
619
785
572
945
616
812
660
356
437
495
11,541
Apple Valley
Eagan
Eastview
Rosemount High
School of Environmental Studies
Alternative Learning Center
High Schools Total
High Schools
Black Hawk
Dakota Hills
Falcon Ridge
Rosemount Middle
Scott Highlands
Valley Middle
Middle Schools Total
Middle Schools
Cedar Park
Deerwood
Diamond Path
Echo Park
Glacier Hills
Greenleaf
Highland
Northview
Oak Ridge
Parkview
Pinewood
Red Pine
Rosemount Elem.
Shannon Park
Southview
Thomas Lake
Westview
Woodland
Elementary Schools Total
Elementary Schools
Actual
10/1/12
Enrollment
Final 2012-13 School Staffing Allocation Table
Educating our students to reach their full potential
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
1,422.259
89.650
111.239
110.197
108.217
21.903
9.125
450.331
44.128
58.638
58.998
60.602
47.683
45.278
315.327
38.347
33.256
42.179
36.997
34.242
49.397
35.956
25.661
35.107
43.224
33.175
51.127
35.092
45.302
37.585
23.987
26.940
29.028
656.601
By School
Total
53
Language
Psychologist
27.100
27.900
29.425
30.600
30.125
30.425
25.200
25.300
25.300
25.300
-6.64%
Year
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
10-Yr. %
Increase
-10.20%
108.025
112.525
117.375
117.869
108.790
105.930
118.128
116.850
120.910
120.300
Sec. EBD
7.000
8.000
8.000
8.000
6.000
7.000
988.57%
76.200
72.000
76.037
80.537
EBD
SLD/MMMI/ CIP/NBA/ Elem EBD
Teachers
-28.95%
13.500
15.000
14.000
12.000
13.000
15.000
16.000
16.000
18.000
19.000
Ridge
Dakota
-16.67%
2.500
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
Lead Tchr.
Ridge
Dakota
DCD/SPMI
-82.54%
11.000
11.000
11.688
11.688
83.886
84.670
90.250
77.250
72.250
63.000
Pathway
Trans.+
CID/CIP/NBA
Note 1: Total FTEs as summarized does not include 9.050 FTEs funded by federal special education aid.
-9.70%
48.500
48.300
50.700
50.200
51.565
52.115
56.950
52.740
53.750
53.710
Speech/
Fiscal
Center-based
DCD/SPMI/CID/
Resource
20.00%
15.600
13.800
13.000
12.400
11.900
12.250
15.200
14.500
14.100
13.000
Therapist
Occupation
-6.33%
14.800
14.900
16.100
16.300
38.02%
36.300
36.300
36.300
35.600
35.600
34.100
18.400
16.300
34.900
32.800
29.400
26.300
Teacher
19.400
16.250
16.750
15.800
DAPE
ECSE
15.52%
16.000
16.000
16.150
15.850
15.850
15.850
15.450
13.650
13.650
13.850
Speech
ECSE
9.59%
8.000
8.800
9.700
10.300
10.300
10.200
9.500
8.600
8.600
7.300
Therapist
Occupation
ECSE
-1.85%
13.250
13.750
13.750
13.750
13.750
13.500
13.750
13.750
13.750
13.500
WEH
100.00%
1.000
1.000
1.000
1.000
1.000
1.000
0.600
0.600
0.600
0.500
Team
Tech
Assistive
Last Nine Years and Actual for 2012-13
Special Education Staffing Allocation Table
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
-2.44%
8.000
8.000
10.200
10.200
12.000
12.000
11.200
10.200
9.200
8.200
Specialist
Inclusion
-39.99%
3.000
3.000
3.000
4.000
5.000
7.088
6.973
5.672
6.170
4.999
Prep.
Center-Based
Itinerant/Music
Deaf &
5.26%
8.000
7.800
7.500
8.000
7.700
7.000
8.750
7.500
7.100
7.600
Hearing
Hard of
2.56%
4.000
4.000
4.000
4.000
4.000
3.600
3.600
3.600
4.300
3.900
Impaired
Visually
7.14%
3.000
3.000
3.000
3.000
3.000
3.000
3.000
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
0.80%
0.800
0.600
1.726
1.564
2.429
1.976
1.825
-
-
-
Teacher
Homebound
900.00%
9.000
9.000
9.000
9.000
-
-
-
-
-
-
Team
Evaluation
Elementary
3.61%
428.375
429.675
445.126
448.058
439.095
441.404
469.676
435.787
430.830
413.459
FTEs
Total
-0.30%
-3.47%
-0.65%
2.04%
-0.52%
-6.02%
7.78%
1.15%
4.20%
5.93%
(Decrease)
Increase
Annual %
54
Other
Total
362.079
3.313
20.100
0.844
Severely Multiple Impaired
Early Childhood Special Education
0.422
133.755
13.892
Traumatic Brain Disorder
Autistic Spectrum Disorder
Other Health Disorder
41.159
Emotional/Behavior Disorder
1.750
Visually Impaired
11.486
10.919
Hearing Impaired
Specific Learning Disorder
17.423
107.016
-
Physically Impaired
DCD Mild-Moderate & Severe-Profound
Speech/language Impaired
Disability
Final Budget
2012-13
349.974
4.750
20.023
0.844
0.422
124.511
14.672
43.505
11.174
2.531
10.793
13.455
103.294
-
Final Budget
2011-12
348.063
7.190
18.845
-
0.422
129.729
12.380
41.284
3.314
2.313
7.963
14.037
110.523
0.063
Final Budget
2010-11
351.874
1.344
18.880
0.750
0.422
131.516
14.319
40.346
4.564
3.594
7.088
13.500
115.488
0.063
Final Budget
2009-10
357.547
0.600
21.031
0.750
0.844
122.790
13.500
41.438
5.625
2.656
7.438
10.672
129.797
0.406
Final Budget
2008-09
2012-13 Final Budget
Special Education Program Para-Professional Allocations
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
364.997
1.444
22.288
-
1.688
123.140
16.406
47.969
3.656
2.656
7.844
9.781
128.125
-
Final Budget
2007-08
392.163
0.750
26.594
-
3.531
129.087
17.672
55.190
1.625
2.219
8.563
12.375
134.557
-
Final Budget
2006-07
373.322
-
24.431
-
3.375
125.533
16.635
46.677
2.781
2.080
7.813
19.029
124.968
-
Final Budget
2005-06
FY2006 to FY2013
(25.259)
3.313
(4.331)
0.844
(2.953)
8.222
(2.743)
(5.518)
8.705
(0.330)
3.106
(1.606)
(17.952)
-
-6.98%
100.00%
-21.55%
100.00%
-699.76%
6.15%
-19.75%
-13.41%
75.79%
-18.86%
28.45%
-9.22%
-16.78%
N/A
Increase/(Decrease)
FTEs
Percent
Independent School District 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
General Fund Actual or Projected Fund Balance History
FY2002-03 through FY2012-13
General Fund Balance as of June 30
$30,000,000
$20,000,000
$10,000,000
$-
55
$31,985,799
$41,374,013
$35,497,755
$35,035,011
$39,668,559
$40,840,312
$33,410,125
$30,234,435
$40,000,000
$37,988,142
$50,000,000
$47,784,706
$60,000,000
$47,688,170
Restricted/Reserved and Unassigned
56
Visual Art
212
205,632
Technical Education
Trade & Industrial Education
Service Occupations
351
361
365
Agricultural
298
Health Occupations
Extra-Curricular
296
301
Girls Athletics
294
321
Boys & Girls Athletics
Boys Athletics
292
41,942
381,074
-
341,367
94,285
320,890
1,429,545
1,617,023
1,226,343
1,635,406
7,750,351
Social Studies
Cocurricular Activities (Non-Athletics)
270
291
8,638,221
6,523,139
Music
Natural Sciences
607,634
8,005,129
1,230,427
978,142
7,327,311
4,225,360
11,912,175
4,023,517
2,692,251
-
2,103,635
839,569
2,285,171
17,737,991
193,044
511,629
50,878,795
5,841,864
3,275,014
771,008
6,703,454
11,360,084
115,539
587,008
258
$
Total
260
Mathematics
Computer Science/Technology Education
256
257
Family Living Science
Industrial Education
250
255
Foreign Language/Native Language
220
Health, Physical Education & Recreation
English (Language Arts)
219
230
Limited English Proficiency
218
240
Basic Skills (AOM)
Gifted & Talented
217
Title I Part A - Improving the Academic Achievement
Education - Secondary General
211
216
Title III Part A - English Language Acquisition
205
Business
Title II Part A - Teacher & Principal Training and Recruiting
204
215
Education - Kindergarten
Education - Elementary General
Business Support Services
110
203
Other Administrative Support
107
Educating our students to reach their full potential
$
30,430
246,657
-
218,637
70,457
93,890
963,962
1,099,038
405,971
985,379
5,819,993
5,772,914
4,775,049
405,313
5,938,464
849,849
723,427
5,226,277
3,173,936
7,412,100
2,988,711
1,927,696
-
1,600,354
650,681
1,668,942
10,122,842
108,743
378,216
37,361,392
4,479,063
1,766,562
390,367
2,505,524
7,840,287
(39,424)
394,994
82,605
Salaries &
Wages
$
7,700
87,624
-
86,738
11,944
13,546
140,642
160,349
59,203
143,082
1,864,865
1,902,785
1,509,483
134,423
2,022,845
291,031
177,813
1,596,164
972,821
2,392,779
952,583
573,552
-
365,087
173,991
532,656
2,688,731
30,871
91,853
11,017,365
1,331,563
1,327,705
178,732
1,816,241
2,974,868
94,198
155,625
17,453
Employee
Benefits
$
3,124
7,550
-
8,375
7,440
126,523
292,226
320,393
549,567
229,138
19,249
15,323
42,226
16,650
7,600
3,400
1,895
18,625
7,789
14,297
12,191
120,066
26,542
1,017
1,200
3,103,957
41,344
19,542
764,617
2,530
60,389
163,557
1,281,486
312,029
18,124
16,200
36,748
Purchased
Services
2012-13 Final Budget General Fund Expenditure by Program with Object Series Totals
201
School Administration
General Administrative Support
105
Instructional Administration
030
050
School Board
Office of Superintendent
010
020
Number Program Description
Program
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan, Minnesota
$
539
16,867
15,542
4,144
82,931
32,715
32,243
174,909
241,294
38,904
710,915
110,723
33,039
32,620
79,297
70,072
318,795
60,314
2,009,989
66,836
63,142
52,813
11,880
73,881
1,003,338
8,407
2,576
1,201,174
28,708
99,650
29,242
79,481
163,369
8,121
14,889
12,826
Supplies &
Materials
$
-
149
20,226
9,900
-
4,000
-
5,000
18,693
16,163
7,200
236,284
85,258
18,109
3,600
6,850
4,900
167,450
10,500
4,800
3,046
1,313
2,000
8,492
750,708
488,537
17,180
8,110
255,372
17,757
31,500
2,000
Capital Expenditures
$
2,150
2,175
300
-
-
-
18,000
20,350
140
400
100
-
35
-
-
78,210
150
7,795
57,526
-
68,415
3,679
19,442
45,710
3,528
1,000
765,350
51,774
3,020
3,300
56,000
Misc.
Expenditures
57
Educating our students to reach their full potential
Capital Facilities
Bond Princ-Refunding bonds
Property & Liabilities Insurance
Alternative Facility & other Permanent Transfers
850
920
940
950
Total $
Elementary Counseling & Guidance Services
712
Operations & Maintenance
Secondary Counseling & Guidance Services
710
810
Staff Development
640
Other Pupil Support Services
Education Media
620
Pupil Transportation
Curriculum Development
610
790
General Instructional Support
605
760
Psychological Services
422
Health Services
Special Education - Aggregate (three or more disabilities)
420
Social Work Services
Severely Multiple Impaired
416
720
Traumatic Brain Injury
414
740
4,331,399
305,838,061
6,763,313
781,771
75,000
6,666,984
18,190,357
330,193
16,811,025
1,140,140
1,928,979
60,713
2,801,363
3,735,846
3,651,360
2,335,858
4,382,207
726,600
11,200,673
27,259
19,194
8,795,658
773,068
5,436,415
Developmentally Delayed
Emotional/Behavior Disorder
408
8,420,611
Autistic Spectrum Disorders
Specific Learning Disability
407
548,440
1,519,260
412
Visually Impaired
406
411
Deaf-Hard-Of-Hearing
405
1,469,848
7,165,721
1,767,937
6,301,955
164,955
223,652
759,348
Other Health Disabilities
Physically Impaired
404
719,348
1,400,642
410
Developmental Cognitive Disabilities: Severe-Profound
403
General Spec Ed
400
Speech/Language Impaired
Vocational - General (Carl D. Perkins Grant)
399
Developmental Cognitive Disabilities: Mild -Moderate
Special Needs - Non-Disabled
385
401
Special Needs
402
Related Subjects/Diversified & Interrelated Occupations
371
Total
$
189,026,634
122,671
7,770,746
7,800
6,634,973
868,646
1,398,645
2,074,231
2,551,940
2,359,604
1,486,322
2,344,774
560,825
7,629,708
18,880
10,039
2,989,804
6,177,302
437,927
3,717,748
6,217,745
349,609
921,827
819,614
4,819,522
1,312,158
4,807,544
144,046
26,604
562,443
997,239
446,400
Salaries &
Wages
$
64,532,086
59,998
3,640,213
1,060
3,691,802
262,080
482,699
638,330
731,424
759,991
307,268
938,082
146,679
2,440,698
8,379
9,155
918,776
2,504,726
213,534
1,443,724
2,108,732
133,731
404,357
335,214
1,863,938
444,669
1,462,631
20,909
4,078
187,819
333,864
134,615
Employee
Benefits
$
24,619,290
781,771
3,771,973
5,233,585
312,883
2,959,350
7,906
4,591
8,900
376,048
22,719
146,077
936,656
795,938
-
183,324
47,000
117,732
208,038
13,000
27,992
148,588
261,520
331,896
10,000
12,000
-
142,765
3,196
58,015
22,898
Purchased
Services
2012-13 Final Budget General Fund Expenditure by Program with Object Series Totals
380
Number Program Description
Program
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan, Minnesota
$
11,988,075
85,298
1,226,245
7,250
1,933,400
1,508
39,058
60,713
78,052
52,534
308,643
332,401
71,690
16,492
199,180
138,395
41,630
3,875
55,305
79,134
15,108
18,888
22,000
114,365
1,110
19,780
-
22,490
3,840
11,524
41,982
Supplies &
Materials
$
7,045,047
2,500,981
319,167
1,565,000
3,956
-
13,000
25,685
5,479
4,779
124,133
50,029
25,000
-
11,000
2,000
22,000
25,600
31,500
33,500
-
4,590
2,050
70,501
Capital Expenditures
$
8,626,929
6,763,313
75,000
126,063
401
1,200
26,500
30
1,850
10,900
174,718
58,311
86,226
2,604
11,016
51,071
600
2,500
23,125
-
2,952
Misc.
Expenditures
58
Glossary
Independent School Distict 196
Rosemount, MN
GLOSSARY
This budget has been prepared using the district account codes. These account codes were created to
parallel the state's Uniform Financial Accounting and Reporting Standards (UFARS) account code
structure. UFARS is required for state reporting to the Minnesota Legislature and many state and federal
agencies. The district is able to provide additional information for the local taxpayers, School Board,
administration and staff by utilizing software to expand on the number, and therefore the detail, of account
codes beyond the basic UFARS codes.
Revenue Codes
Local Revenue (Source 001-199)
001
Property Tax Levy
This levy represents the local property tax effort in the basic revenue formula in each fund. This
levy is reduced by the amount of state tax credits, fiscal disparities and county apportionment
revenue.
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 Tax Revenue paid by County
This revenue is from tax-forfeited sales, Green Acres, public property rental, timber interest,
mineral interest, excess transmission lines and other revenue sources.
020
Property Tax Shift Recognition Revenue
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). If the net shift is negative,
the entry will be a debit. The amount recorded with this code should equal the amount recorded
with in revenue code 299.
021
Tuition and Reimbursements from Minnesota School Districts
Revenue for tuition costs received from other districts for educational purposes for pupils and
other costs reimbursements from Minnesota school districts.
040
Tuition from Patrons
Revenue from students, parents, or guardians received for tuition for instructional programs. For
example: tuition payment from foreign exchange students.
041
Driver’s Education Fees
Revenue from students, parents or guardians for driver education behind the wheel training.
050
Fees from Patrons
Fees consist of various charges made to students, parents or guardians for the rental or use of
school equipment, and all other charges permitted by law including transportation.
051
Cocurricular Athletic Participation Fees
Fees charged to students for their participation in cocurricular athletic programs.
052
Student Parking Fees
Fees charged to students for the use of the student parking lots.
maintenance of the student parking lots.
59
The fees are used for
053
Cocurricular Fine Arts Participation Fees
Fees charged to students for their participation in cocurricular fine arts programs.
060
Admissions
Revenue for admissions, gate receipts, and voluntary donations relating to attendance at any
event or activity sponsored by and under that control of the school board.
071
Medical Assistance Claims
Revenue from billing medical assistance for the provisions of IEP services. This revenue is
generated from medical assistance billings as special education revenue at the district level. This
revenue is included in cross-subsidy reports, but excluded from excess cost aid calculations.
072
Third Party Revenue Received from Private Insurance Providers
This revenue is from billing private insurance providers for the provisions of IEP services. This
revenue is generated from third-party billings as special education revenue at the district level.
This revenue is included in cross-subsidy report, but excluded from excess cost aid calculation.
092
Interest Earnings
This is income from temporary investments in government bonds, treasury certificates, or other
investments authorized by statute. The revenue is allocated proportionally to the funds from
which the resources were invested.
093
Facility Rental
This revenue is from rental of district facilities. Examples include gyms and pools.
094
Facility Labor
This revenue source is for cleaning services provided for rental of district facilities.
096
Gifts & Bequests
This revenue reflects contributions from local philanthropic foundations, local private individuals
or local private organizations for which no repayment of special service to the contributor is
expected.
099
Miscellaneous Local
This revenue source includes amounts from colleges for placement of their student teachers,
local collaborative time study funding and other miscellaneous revenue from local sources.
State Revenue (Source 200-399)
201
Permanent School Fund
This fund is a trust fund created by the Minnesota Constitution and designated as a long-term
revenue source for public schools.
The fund “consists of (a) the proceeds of lands granted by the United States for the use of
schools within each township, (b) the proceeds derived from swamp lands granted to the state,
(c) all cash and investments credited to the permanent school fund and to the swamp land fund,
and (d) all cash and investments credited to the internal improvement land fund and the lands
therein.”
This revenue is paid twice during the school year, with one payment in September and one in
March. The amount of the revenue paid is based on the number of students in average daily
membership (headcount) served by the district. This revenue is undesignated general fund
revenue.
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: Gifted and Talented, Basic Skills, Operating Capital, Telecommunication Access, Staff
60
Development-50%, Staff Development-25% Grant, Staff Development-25% District-Wide,
Learning and Development, Quality Compensation (Q Comp), and Pre-Kindergarten Transition.
214
Literacy Incentive Aid
This is a funding source approved by the 2011 Legislature effective with the 2012-13 school year.
The new aid contains two components: proficiency and growth aids. The district’s third grade
enrollment will be used to calculate proficiency aid the fourth grade enrollment will be used to
calculate growth aid.
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 initially approved by the 2001
Legislature and had been in place since 2002-03. The 2011 Legislature repealed this credit
effective for taxes payable in 2012 (for 2012-13 school year).
258
Other State Credits and Exempt Property Reimbursements
Other state aids 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 for Property Tax Shift
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 transition
disabled aid, disabled student transportation, special education bus depreciation aid and special
education tuition adjustments.
61
369
Revenue from Other State Agencies
This represents revenue received from state agencies other than the Minnesota Department of
Education.
370
Other Aid from State
This represents miscellaneous revenue received from the Minnesota Department of Education.
This revenue code is used when a state finance code is not required.
Federal Revenues (Source 400-599)
400
Federal Aids Received through the State
This code is used to record revenue from federal aids and grants received through the
Department of Education for specifically defined projects. Examples of these projects are:
disabled students, training/retraining teachers in math and science, Title Programs, preschool
incentive grants (handicapped early education), infants and toddlers program (ages birth through
two), drug-free schools and communities and grants for single parent programs.
405
Federal Aid Received through Other State, Local or Fiscal Agencies
This is federal aid received from agencies other than the Minnesota Department of Education.
406
Refund of Overpayment of Federal Aids/Grants (Contra-Revenue Account)
This code is used to record payments made to the Minnesota Department of Education for
overpayment of federal funds. Interest payments resulting from the overpayment of federal funds
and paid to the Minnesota Department of Education is recorded in expenditure object code 896Taxes, Special Assessments and Interest Penalties.
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 2012-13, the aid
is calculated at 27 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 2012-13, the aid is
calculated at $2.46 per reduced-price lunches served and $2.86 per free lunch served.
473
Commodity Cash Rebate Program
This revenue code is used to record cash rebate payment from the Food and Nutrition Service of
the Minnesota Department of Education for the value of USDA commodities contained in
approved commercial products purchased by the district.
474
Commodity Distribution Program
This revenue code is used to record the value of USDA donated commodities established by the
latest revision of the “Standardized Commodity Costs” provided by the Child Nutrition Section of
the Minnesota Department of Education. This revenue code should be used with finance codes
701-709.
475
Federal Special Milk Program
This federal aid provides for reduced-price milk for qualifying students. In 2012-13, the aid is
calculated at 19.25 cents per ½ pint of milk served. This revenue code should be used with
finance code 703.
476
Federal Breakfast Program
This federal aid provides for free, reduced-price and paid breakfasts for students. In 2012-13, the
aid is calculated at 27 cents per breakfast served, $1.25 per reduced-price breakfast served and
$1.55 per free breakfast served. This revenue code should be used with finance code 705.
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500
Federal Direct Aid (Required Specific Finance Code)
This represents federal revenue received directly from the federal government. This revenue
code is used when a federal direct finance code or finance code 599 (miscellaneous direct federal
revenue) is required. This source code is not to be used to record Impact Aid (source code 506).
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. Use with finance codes 701-709.
606
Food Service Sales to Adults
This revenue source is used to record revenue generated from sales of food, milk, etc. to adult.
Use with finance codes 701-709.
608
Special Functions Food Sales
Special function revenue is income from food sold to various functions such as the new teachers'
breakfast, dinner theater, and coffee and baked goods for meetings.
614
Contribution to Other Post-Employment Benefits Trust (Revocable or Irrevocable)
This revenue code is used to report contributions made by the district to the other postemployment benefits revocable trust (internal service fund 22).
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.
635
Certificates of Participation (Lease-Purchased Agreement)
This code is used to record proceeds received from Certificates of Participation. This amount is
recorded as other financing source in the financial statements.
649
Permanent Transfers from other Funds
This revenue code is used to record School Board approved operating transfers for amounts
received by one fund from another fund. This amount is recorded as an other financing source in
the financial statements.
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Expenditure Codes
100-199
Salaries and Wages
These are expenditures that are related to all full and part-time employees of the district.
They do not include self-employed personnel or independent contractors.
200-299
Employee Benefits
These are all the non-salary costs of benefits paid on behalf of district employees. These
include FICA/Medicare, TRA, PERA, workers' compensation, dental insurance, health
insurance, life insurance and unemployment insurance.
300-399
Purchased Services
These accounts are used for budgeted expenditures related to contracted personnel and
other purchased services. The accounts also include data processing, insurance and utility
costs.
400-499
Supplies and Materials
These expenditures relate to tangible items of an expendable nature. The majority of these
expenses are budgeted at the building level from per pupil allocations. These expenses
include textbooks, instructional, general office supplies, lunchroom supplies and food for
preparing student meals and costs related to the facilities department for building upkeep
and maintenance.
500-599
Capital Expenditures
The cost of purchasing instructional and non-instructional equipment, refurbishing and
remodeling buildings, construction of portable buildings, and other major maintenance
projects are budgeted in the 500 series accounts. Installment payments for the principal and
interest amounts of purchased equipment are also charged to this area. The cost of bus
purchases is also included.
700-799
Debt Service
These expenditures cover debt service principal, interest and other associated costs for
debt.
800-899
Other Expenditures
Other expenses are other miscellaneous expenses not categorized elsewhere, including
indirect cost allocations, dues and memberships.
900-999
Other Financing Uses
The purpose of these expense codes is to facilitate reconciliation of UFARS and the district's
audited financial statements. Transfers between funds and bond refunding payments are
the expenses classified here.
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