2012-13
Preliminary
Budget
independent school district 196
196
#
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
2012-13 Preliminary Budget
Fiscal Year Ending June 30, 2013
Independent School District 196
Rosemount-Apple Valley-Eagan Public Schools
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
TABLE OF CONTENTS
SCHOOL BOARD AND ADMINISTRATION………………………………………………
1
2012-13 BUDGET MESSAGE…………………………………………………………… 3
SUMMARY INFORMATION
Projected Revenues, Expenditures, and Fund Balance by Fund……………… 25
Summary of Revenues by Source Category and Fund……………………………
26
Revenue Charts………………………………………………………………………29
Summary of Expenditures by Object Category and Fund…………………………
30
Expenditure Charts……………………………………………………………………32
REVENUE BUDGET SCHEDULES
General Fund, General Account…………………………………………………… 35
General Fund, Magnet Program…………………………………………………… 35
General Fund, Special Education Account……………………………………….. 36
General Fund, Quality Compensation Account……………………………………36
General Fund, Pupil Transportation Account………………………………………36
General Fund, Capital Expenditure Account………………………………………36
Food Service Fund……………………………………………………………………37
Community Service Fund……………………………………………………………37
Alternative Facilities-Levy Account Fund 15………………………………………38
2004 Facilities Referendum Fund 56……………………………………………… 38
Cedar Valley Learning Center………………………………………………………38
Debt Service Fund - Regular…………………………………………………………38
Debt Service Fund - OPEB Bonds………………………………………………… 38
Expendable Trust Fund 08 - Scholarship Funds………………………………… 38
Trust Fund 18 - Employee Flexible Spending Plan……………………………… 39
Agency Fund 09 - District Graduate Credits ………………………………………39
Internal Service Fund 20 - Severance Pay…………..…………………………… 39
Internal Service Fund 22 - OPEB Revocable Trust……………………………… 39
Agency Fund 39 - Local Collaborative Time Study ………………………………39
EXPENDITURE BUDGET SCHEDULES
General Fund, General Account…………………………………………………… 43
General Fund, Magnet Program…………………………………………………… 45
General Fund, Special Education Account……………………………………….. 46
General Fund, Quality Compensation Account……………………………………48
General Fund, Pupil Transportation Account………………………………………49
General Fund, Capital Expenditure Account………………………………………50
Food Service Fund……………………………………………………………………51
Community Service Fund……………………………………………………………52
Alternative Facilities-Levy Account Fund 15………………………………………53
2004 Facilities Referendum Fund 56……………………………………………… 53
Cedar Valley Learning Center………………………………………………………54
Debt Service Fund - Regular…………………………………………………………54
Debt Service Fund - OPEB Bonds………………………………………………… 54
Expendable Trust Fund 08 - Scholarship Funds………………………………… 54
Trust Fund 18 - Employee Flexible Spending Plan……………………………… 54
Agency Fund 09 - District Graduate Credits ………………………………………54
Agency Fund 39 - Local Collaborative Time Study ………………………………55
Internal Service Fund 20 - Severance Pay…………..…………………………… 55
Internal Service Fund 22 - OPEB Revocable Trust……………………………… 55
ADDITIONAL INFORMATION
2012-13 Operating Funds Budget Timetable - Preliminary Budget…………...…59
Student Enrollment - Actual or Projected October 1 Student Counts……………60
Students - Average Daily Membership………………………………………………
61
Special Education Unduplicated Child Count………………………………………62
Employee Head Counts………………………………………………………………63
2012-13 Preliminary Budget School Staffing Allocation Table……………………
64
2012-13 Preliminary Budget Special Education Staffing Allocation Table………65
2012-13 Preliminary Budget Special Education Program Support and Student
Support Assistant Allocation………………………………………………………66
General Fund Actual or Projected Fund Balance History ……………………… 67
2012-13 Preliminary Budget General Fund Expenditure by Program with
Object Series Totals…………………………………………………………………
68
GLOSSARY
Revenue Codes………………………………………………………………………71
Expenditure Codes……………………………………………………………………76
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
SCHOOL BOARD
Jackie Magnuson
- Chairperson
Rob Duchscher
- Vice Chairperson
Joel Albright
- Clerk
Art Coulson
- Treasurer
Gary Huusko
- Director
Mike Roseen
- Director
Bob Schutte
- Director
ADMINISTRATION
Jane 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
1
Superintendent
Director of Community Education
School District Attorney
Administrative Assistant to the Superintendent
Director of Special Education
Director of Elementary Education
Director of Secondary Education
Director of Human Resources
Director of Finance and Operations
Communications Specialist
Director of Teaching and Learning
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
MISSION
Educating our students to reach their full potential
BELIEFS
*
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:
June 25, 2012
SUBJECT:
2012-13 Preliminary Budget
This report summarizes the district’s proposed preliminary budget for the 2012-13 school year.
The budget reflects and supports the district’s goals, initiatives and policies set by the School
Board.
The purpose of this memorandum is to briefly explain the assumptions used to develop this
proposed budget and provide an overview of the budget for each fund.
This budget has been developed with considerable input from the School Board, the district’s
Budget Advisory Council, members of the superintendent's cabinet and the district’s
administrative council. It was prepared in accordance with budget assumptions reviewed by the
district’s Budget Advisory Council and School Board in January and February of 2012. It was
also reviewed by the School Board at the June 11, 2012 budget workshop.
The 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.
The 1995 Legislature dissolved the pupil transportation fund and the capital expenditure fund,
and merged them with the general fund, effective July 1, 1996. For ease of comparison, we have
continued to segregate the funding for pupil transportation and capital expenditures from the
general fund. The district receives “categorical” funding (health and safety and operating capital)
for its capital expenditure account and is required to report amounts of revenues over
expenditures in separate restricted/reserved fund balance accounts. The district uses the general
account of the general fund to account for all the activities related to providing pre-kindergarten
th
through 12 grade education, except pupil transportation and capital expenditure, and other
areas as summarized below.
The number of students in need of special services and the costs of educating and serving these
students have continued to present financial pressure each year. To fully understand its impact
on the district’s overall finances (specifically the general account of the general fund), we began
to report special education revenues (excluding general education aid generated by students with
disabilities) and expenditures in a separate account called the special education account on
July 1, 2005.
The district’s application to participate in the Minnesota Quality Compensation program was
approved by the Minnesota Department of Education on March 20, 2007. To ensure funding
integrity, the district has established a separate account called the quality compensation account
within the general fund to account for all financial activities of the program.
3
The five separate accounts within the general fund are listed below.
a) 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 – Track revenues and expenditures associated with providing
additional compensation to licensed teachers and nurses who successfully participate in
the Quality Compensation program;
d) Pupil Transportation – All financial activities of 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 look at the major expenditure categories impacting the general fund.
BUDGET OVERVIEW
The table below shows the budgeted revenues and expenditures by fund, and the projected fund
balances at the end of the fiscal year.
Fund
Revenues
General Fund
Gen. Fund-General Account
Gen. Fund-Special Education Account
Gen. Fund-Quality Compensation Account
Gen. Fund-Pupil Transportation Account
Gen. Fund-Capital Expenditure Account
Total General Fund
Expenditures
Difference
Projected
Fund Bal.
228,732,427
32,602,586
7,110,934
16,106,360
10,265,736
294,818,043
209,085,501
57,739,895
7,220,942
16,588,266
10,871,846
301,506,450
19,646,926
(25,137,309)
(110,008)
(481,906)
(606,110)
(6,688,407)
N/A
N/A
N/A
N/A
N/A
33,251,534
11,181,253
11,843,195
(661,942)
1,800,845
Community Service Fund
9,433,686
9,723,946
(290,260)
617,241
Building Construction Fund
Alternative Facilities-Levy Account
2004 Facilities Referendum Account
Cedar Valley Learning Center Account
Total Building Construction Fund
6,637,900
0
0
6,637,900
6,637,900
0
0
6,637,900
16,392,833
2,987,351
16,741,050
3,004,038
1,000
1,000
60,866
100,300
466,000
1,168,755
1,634,755
450,000
668,755
1,118,755
343,147,687
350,676,634
Food Service Fund
Debt Service Fund - Regular
Debt Service Fund - OPEB
Expendable Trust - Scholarship Funds
Agency Fund (LCTS)
Internal Service Fund
Severance Pay (GASB #16)
OPEB Revocable Trust
Total Proprietary Fund
Total - All Funds
4
0
0
0
0
(348,217)
(16,687)
0
(39,434)
16,000
500,000
516,000
(7,528,947)
368,492
(18,809)
16
349,699
3,422,031
442,956
24,616
80,992
(2,728,276)
33,250,203
30,521,927
70,511,841
BUDGET PROCESS AND ASSUMPTIONS
The processes and major assumptions used to develop the budgets for all funds, except the
capital expenditure account, are briefly summarized below. The School Board approved the
2012-13 budget for the capital expenditure account on April 30, 2012. The administration is
recommending a few minor changes to that budget.
Unlike the previous three budget years, the budget-planning process for the 2012-13 school year
was less complicated. Preliminary and updated budget forecasts released by the state in
November 2011 and February 2012 both showed a slight increase in state revenues and stable
funding for K-12 education. Based on funding formulas approved by the 2011 Legislature during
special session and performance-to-budget savings for the district in the current school year, the
updated five-year financial forecast indicated that the district would not have any significant
budget adjustments in preparation for the 2012-13 school year.
Salary budgets are based on the staffing ratios and guidelines approved by the School Board on
March 12, 2012, and the enrollment projections reviewed by the School Board on November 28,
2011. For employee groups that have an approved contract for 2012-13 (teachers, secretarial
and clerical employees, custodians, bus drivers, chaperones and crossing guards), salaries and
related expenditures are estimated based on current approved contracts. For other groups
(building chiefs, food service workers, principals, vehicle technicians and non-union employees),
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 benefits, social security and
workers’ compensation premium budgets are calculated as specified percentages of salaries.
Budgets for health, dental, life insurance and tax sheltered annuity match are estimated based on
projected number of employees reported by school principals and other budget administrators,
premium information provided by the insurance carriers and current employee contracts. For
groups that have no contract but for which there is a limit on the district contribution, increase in
the maximum district 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 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 have been held 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 have been increased to reflect a 2 percent
inflationary adjustment.
Compensatory Education Allocations for 2012-13 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 school meal counts on
October 1, 2011.
Basic Skills per pupil unit 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.
5
Learning and Development Program funds are provided by the increase in the elementary pupil
unit weighting factor. 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 are based on
enrollment projections presented to the School Board on November 28, 2011.
Administrative and support department non-salary budgets are determined by each budget
administrator based on parameters established by the School Board, and then reviewed and
approved by the superintendent or the director of finance and operations. For 2012-13, the
inflationary adjustment is 2 percent except for budget items, such as heating fuel and electricity
that are beyond the district’s complete control.
Revenue estimates are prepared by the Finance Department based on 2011 legislation, using
the November, 28 2011 enrollment projections, School Board approved staffing guidelines and a
$50 increase in the per pupil unit general education formula allowance. The per pupil unit
allowance of $5,174 for the current school year has been increased to $5,224 for 2012-13. Of
this amount, $253.36 is set aside for pupil transportation.
Many aspects of 2012-13 budget are still unknown. For example, we do not yet know our actual
enrollment for 2012-13. Any variance from projections will affect our revenues and expenditures.
Other factors affecting expenditures include working agreements with building chiefs, food service
workers, principals, vehicle technicians and non-union employees. If these agreements result in
wage and employee benefits different than the assumptions used, district expenditures will
change from the amounts in the preliminary budget.
When the School Board approves this budget, it will become the official authorization for
expenditures for the 2012-13 school year. During fall 2012, the administration will again examine
all of the factors behind the budget, consider additional information that is available then, and
bring a revised final budget to the School Board for review and approval.
GENERAL FUND
The following table summarizes budgeted totals of the combined general fund revenues,
expenditures and fund balances for the 2011-12 and 2012-13 school years.
2011-12
2012-13
Revised Final
Preliminary
Budget
Budget
Beginning Fund Balance
35,497,755
39,939,941
Revenue
292,135,746
294,818,043
Expenditure
296,693,561
301,506,450
Revenue less Expenditure
(4,557,815)
(6,688,407)
Est. Ending Fund Balance
39,939,941 * 33,251,534
Est. Ending Fund Balance as % of Exp.
13.46%
11.03%
* Projected June 30, 2012 fund balance includes performance to budget savings
General Fund - Combined
Amount of
Change
4,442,186
2,682,297
4,812,889
(2,130,592)
(6,688,407)
Percent
Change
0.92%
1.62%
-16.75%
of $9.0 million.
For 2012-13, general fund total revenues are projected to be $294.82 million, an increase of
$2.68 million or 0.92 percent more than our revised estimate for the current school year. The
proposed general fund expenditure budget for 2012-13 is $301.51 million. This represents an
increase of $4.81 million, or 1.62 percent more than our revised final budget estimate. The June
30, 2013 fund balance is estimated to be $33.25 million, or 11.03 percent of projected
expenditure budget. This fund balance estimate assumes that the projected June 30, 2012 fund
6
balance will include a $9.00 million performance to budget savings which will carry forward to the
2012-13 school year.
Details of some of the key factors that have contributed to the change between 2011-12 and
2012-13 are highlighted in the following sections dedicated to the five separate components of
the general fund.
GENERAL ACCOUNT
Overview - The table below shows budgeted totals of general account (including federal magnet
program) revenues and expenditures for 2011-12 and 2012-13.
General Fund
General Account
2011-12
Revised Final
Budget
Revenue
Expenditure
Revenue less Expenditure
229,131,177
206,227,206
22,903,971
2012-13
Preliminary
Budget
228,732,427
209,085,501
19,646,926
Amount of
Change
Percent
Change
(398,750)
2,858,295
(3,257,045)
-0.17%
1.39%
The estimates show a 0.17 percent decrease in revenues, from $229.13 million in 2011-12 to
$228.73 million in 2012-13, and an increase of 1.39 percent in expenditures, from $206.23 million
in 2011-12 to $209.09 million in 2012-13.
It is important to note that the projected general account revenue includes general education aid
generated by our special education students. State and federal special education revenues,
tuition reimbursements from other school districts and expenditures directly associated with
services provided to special education students are reported under the special education account
of the general fund as summarized in the next section of this report.
The primary source of revenue in the general account is general education revenue, which is
provided by the state to all public school districts based on each district’s marginal cost pupil unit
of its students and a per pupil unit formula allowance set by the Legislature.
Due to the different needs of students at different levels, the state weights the ADM as follows:
0.612 for kindergarten, 1.115 for grades 1–3, 1.06 for grades 4–6 and 1.3 for grades 7–12.
The 2000 Legislature created the adjusted marginal cost pupil unit (AMCPU) calculation to
increase funding for districts with declining enrollment.
1) The sum of 77 percent of the pupil units in the current school year and 23 percent of the
pupil units in the prior year, or
2) 100 percent of the pupil units in the current school year.
The use of the greater of 77 percent of current year’s pupil units and 23 percent of the prior year’s
pupil unit or 100 percent of the current year’s pupil units to compute revenues has been in effect
since the 2000-01 school year. For the purpose of preparing this preliminary budget, we use the
100 percent of current year’s pupil units. The projected October 1, 2012 enrollment is 27,420 and
the estimated adjusted marginal cost pupil units for revenue calculations is 31,393.
Revenues (Comparison of 2011-12 to 2012-13) – The total projected revenues in the general
account for 2012-13 totaled $228.73 million. This is $398,750 or 0.17 percent less than the final
estimate for 2011-12. This net decrease is primarily due to a combination of the following factors:
7
1) An increase of $1.14 million in general education aid as a result of a $50 per pupil unit
increase in the formula allowance and a small decrease in the pupil units used to calculate
the aid.
2) An increase of $3.00 million in compensatory education aid. Most of the increase, $2.97
million, is directly attributable to the one-time compensatory education aid approved by the
2011 Legislature during the July 2011 special session.
3) An increase of $1.69 million in state aid; this is a direct result of a new state aid program
(Literacy Incentive Aid) approved by the 2011 Legislature. This aid may be used for any
general fund purpose.
4) An increase of $1.34 million in referendum equalization aid. This is chiefly due to a decline in
the district referendum market value and no change to the referendum equalization value
(remains at $476,000). This resulted in more of the district’s referendum revenue being paid
by the State rather than via property tax levy.
5) A decrease of $1.54 million in property tax revenue. A majority of the decrease is mainly due
to an increase in referendum equalization aid which resulted in lower referendum levy
revenue. (See item 4 above.)
6) A $5.32 million decrease in federal aid, a majority of this decrease, $5.11 million, is due to the
sunset of the one-time Federal Education Jobs Fund. Federal Education Jobs Fund became
available to the district in 2010-11; the School Board approved the administration’s
recommendation to delay accessing the fund till the 2011-12 school year. All of the
entitlement will be spent by the end of the current fiscal year.
Expenditures (Comparison of 2011-12 to 2012-13) – The total recommended general account
expenditure budget is $209.09 million. This is $2.86 million, or 1.39 percent, more than the final
estimate for 2011-12. There are many factors, both positive and negative, that have contributed
to the increase. The major factors are listed below.
1) A projected increase of $1.78 million in the salary budget to reflect the following:
a) Salary adjustments as approved by the School Board for groups that have approved
contracts. For groups that do not have approved contracts, the estimates include
adjustments in accordance with budget planning guidelines as reviewed by the School
Board.
b) The return of $874,788 technology staffing costs in 2012-13 from the capital expenditure
account of the general fund; these costs had been shifted to the capital expenditure
account in prior years to provide some relief to the general account.
2) A projected increase of $2.90 million in the budgets for employee benefits to reflect the
following:
a) Employee benefits (retirement contributions, health, dental, life insurance and tax
sheltered annuity match) adjustments per current contract and current statutory
withholding rates. The district’s contribution to Teacher Retirement Association (TRA)
will increase by 0.50 percent, from 6.00 percent for the current year to 6.5 percent, for
2012-13 school year.
b) The return of $364,763 employee benefits cost associated with the return of technology
staffing costs from the capital expenditure account of the general fund.
3) A decrease of $689,403 in the budgets for purchased services, supplies and materials. The
current year’s budgets for purchased services, supplies and materials include carryover of
8
unspent 2010-11 allocations; schools were allowed to increase their final 2011-12 budget by
the amount of their unspent allocations from 2010-11 school year.
4) A decrease of $219,657 in the budgets for technology equipment and other equipment.
5) A decrease of $1.06 million in the budget for permanent transfer of alternative facilities
property tax levy from the general account to alternative facilities account of the building
construction fund. The certified property tax levy earmarked for alternative facilities projects
for the 2012-13 school year is $1.06 million less than the 2011-12 amount.
Summary - The net result of all of the items described above is that the 2012-13 estimated
revenues in the general account budget exceed estimated expenditures by $19.65 million.
SPECIAL EDUCATION ACCOUNT
Overview – The special education account is used to report special education revenues and
expenditures. Over the past decade, the number of students in need of special services and the
costs of educating and serving these students have grown steadily and it is the administration’s
belief that this segregated reporting of special education activities will provide users of this budget
document a better financial picture of the program and its impact on the district’s overall financial
operations.
Total revenues as reported in this account include only state and federal aids received by the
district specifically for special education services, tuition payments from other school districts,
medical assistance reimbursements and compensatory education revenue. General education
aid generated by students receiving special services, estimated to be around $3.30 million for
2012-13 school year, is included in the general account as described above. This estimate is
calculated based on the 2010-11 actual general education aid of $3.11 million (as calculated by
the Minnesota Department of Education) adjusted for changes in the total number of students in
need of special services and increase in the per pupil unit general education aid..
The table below shows budgeted totals of the special education account revenues and
expenditures for 2011-12 and 2012-13.
General Fund
Special Education Account
Revenue
Expenditure
Revenue less Expenditure
2011-12
Revised Final
Budget
2012-13
Preliminary
Budget
Amount of
Change
30,103,932
55,921,973
(25,818,041)
32,602,586
57,739,895
(25,137,309)
2,498,654
1,817,922
680,732
Percent
Change
8.30%
3.25%
Revenues (Comparison of 2011-12 to 2012-13) – The revenue estimate for 2012-13 shows an
increase of 8.30 percent, from $30.10 million in 2011-12 to $32.60 million in 2012-13.
For the 2012-13 school year, 82.52 percent of the special education account revenue comes from
state special education aid and 16.40 percent from the federal government. The main reasons
for the increase are listed below.
1) An increase of $2.11 million in regular special education aid. The calculation is based on
current formula and projected eligible expenditures for 2012-13. The statewide adjustment
factor, based on current legislation, is 90.08 percent. We assume that there will be no
additional proration of aid.
2) Special education excess cost aid is projected to be $225,999 higher than our 2011-12
revised estimate. The calculation is based on current formula and projected eligible
9
expenditures. The statewide adjustment factor is 64.88 percent, per current legislation, and
we assume that there will be no additional proration of aid.
3) Federal funding for special education is projected to increase by $142,763. The estimate for
2012-13 is based on preliminary entitlement; it does not include any projected carryover
funds from the current school year. Final federal special education aid is based on actual
expenditures; an increase in expenditures will result in an increase of the same amount in
revenue.
Expenditures (Comparison of 2011-12 to 2012-13) – The expenditure estimate for 2012-13 is
$57.74 million. This is a 3.25 percent or $1.82 million more than our final estimate of $55.92
million for the current school year.
There are many factors, both positive and negative, that have contributed to the projected
increase. The major reasons are listed below.
1) An increase of $1.11 million in the budgets for licensed and support staff salary. This
projected increase is mainly due to an increase of 1.393 FTEs of teachers and 10.551 FTEs
of support staff and salary adjustments for employee groups per School Board approved
contracts. For employee groups that do not have approved contracts, salary adjustments
were based on budget parameters reviewed by the School Board in March 2012.
2) An increase of $846,347 in the budgets for employee benefits. This increase is mainly due to
a 0.5 percent TRA rate increase and other non-retirement employee benefits adjustments per
School Board approved contracts. For employee groups that do not have approved
contracts, employee benefits adjustments were based on budget parameters reviewed by the
School Board in March 2012.
3) A decrease of $141,895 in the budgets for contracted services, supplies and materials and
capital expenditure based on prior years’ actual spending trend.
Summary – The net result of the budget items described above is that the estimated
expenditures for the special education account exceed estimated revenues by $25.14 million.
Projected revenues in this account do not include general education aid generated by our special
education students.
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.
For the 2012-13 school year, the district will receive $7.11 million to implement the program. Of
this amount, $4.93 million or 69.26 percent will come from the state and $2.18 million or 30.74
percent will be from local tax levy.
The proposed Q Comp expenditure budget for the 2012-13 school year is estimated to be
approximately $7.22 million. The funds will be used to support the following initiatives:
a) Additional compensation to those teachers who have successfully completed all of the
requirements of the program;
b) Stipends for site team members – Site team members will review participating teachers’
individual growth plans to check alignment with school and district goals, plan
professional development in the building, and conduct Q Comp orientation;
c) Costs of 26 peer leaders (teachers on special assignment) to support probationary
teachers; assist with performance appraisal; observe teachers three times a year, etc.;
and
10
d) Q Comp program implementation and administration costs and professional
development activities for participants.
The following table shows revenue and expenditure projections for 2011-12 and 2012-13 school
years.
General Fund
Quality Compensation Account
Revenue
Expenditure
Revenue less Expenditure
2011-12
Revised Final
Budget
7,176,111
7,176,109
2
2012-13
Preliminary
Budget
Amount of
Change
Percent
Change
7,110,934
7,220,942
(110,008)
(65,177)
44,833
(110,010)
-0.91%
0.62%
PUPIL TRANSPORTATION ACCOUNT
For 2012-13, the district has set aside $253.36 per pupil unit from the per pupil unit general
education 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 disabled and
non-public school students. The disabled transportation funding has been incorporated with
special education funding formula since 1998-99 school year. To maintain funding integrity, the
district continues to report disabled transportation aid in the pupil transportation account. The
2012-13 budget for the pupil transportation account includes all revenues and expenditures
related to providing transportation service to our students.
The table below shows budgeted totals of pupil transportation account revenues and
expenditures for 2011-12 and 2012-13.
General Fund
Pupil Transportation Account
Revenue
Expenditure
Revenue less Expenditure
2011-12
Revised Final
Budget
2012-13
Preliminary
Budget
Amount of
Change
Percent
Change
15,595,672
15,478,361
117,311
16,106,360
16,588,266
(481,906)
510,688
1,109,905
(599,217)
3.27%
7.17%
Revenues (Comparison of 2011-12 to 2012-13) – For 2012-13, revenues for the pupil
transportation account are projected to be $16.11 million. This is $510,688 more than the final
estimate for 2011-12. The projected increase is mainly due to the following factors:
1) An increase of $72,395 in the amount of general education aid set aside for pupil
transportation; the increase is chiefly due to a $2.42 per pupil unit increase in the amount set
aside for pupil transportation and the number of pupil units used for the calculation. The
projected pupil units for 2012-13 school year is 16 less than the estimate for the 2011-12
school year
2) An increase of $67,000 in fees collected for transportation services. The projection for the
2012-13 school year is based on current year’s billing experience and estimated receipts for
magnet schools and extended time program transportation needs.
3) An increase of $430,696 in the budgets for special education transportation aid and bus
depreciation aid.
Expenditures (Comparison of 2011-12 to 2012-13) – Total expenditures for 2012-13 are
estimated to be $16.59 million. This is $1.11 million more than the final estimate for the current
school year. There are many factors that have contributed to the net increase; however, a
majority of the net increase is due to the following factors:
11
1) An increase of $1.37 million in the budget for school bus purchases. The current year budget
does not include any new school bus purchases.
2) An increase of $174,500 in the budgets for fuel for buses and repair supplies and materials.
3) A decrease of $255,000 in the budgets for contracted transportation based on updated
usage.
Summary – The net result of all the budget items described above is that the estimated
expenditures exceed estimated revenues by $481,906.
CAPITAL EXPENDITURE ACCOUNT
The School Board approved the preliminary 2012-13 capital expenditure budget on April 30,
2012. Both the revenue and expenditure budgets have been changed since that time to reflect
more current estimates.
The revenue budget as adopted by the School Board in April 2012 has been reduced by $667;
this is mainly due to a small decrease in the regular and year-round pupil units used to determine
the district’s operating capital funding.
The expenditure budget as approved by the School Board in April 2012 has been increased by
$8,379. This net increase is mainly due to the following factors:
1) A decrease of $17,331 in the budgets salary and benefits for health and safety staff to reflect
updated estimates.
2) A net decrease of $20,182 in the actual amount allocated to the schools; this is mainly due to
a reduction to Valley Middle School’s allocation. The district allocated a portion of the
school’s 2012-13 capital expenditure allocation in the current school year to support the
implementation of System 44 and Read 180 programs.
3) An increase of $29,137 in the budget for special assessments to account for the district’s
share of road maintenance costs associated with Parkview Elementary School.
.
Details of the district’s 2012-13 capital expenditure revenue sources and spending plans can be
found in the Capital Expenditure Budget document as approved by the School Board on
April 30, 2012
The table below shows the budgeted totals of capital expenditure account revenues and
expenditures for 2011-12 and 2012-13.
General Fund
Capital Expenditure Account
Revenue
Expenditure
Revenue less Expenditure
2011-12
Revised Final
Budget
2012-13
Preliminary
Budget
Amount of
Change
Percent
Change
10,128,854
11,889,912
(1,761,058)
10,265,736
10,871,846
(606,110)
136,882
(1,018,066)
1,154,948
1.35%
-8.56%
Summary - The projected June 30, 2013 reserve for operating capital is a deficit of $528,114 and
the reserve for health and safety projects is $219,244.
12
FOOD SERVICE FUND
Overview – 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 that more fresh fruit and vegetables,
whole-grain 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 table below shows the budgeted totals of food service fund revenues, expenditures and fund
balances for 2011-12 and 2012-13.
Food Service Fund
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2011-12
Revised Final
Budget
2,572,718
11,177,251
11,287,182
(109,931)
2,462,787
21.82%
2012-13
Preliminary
Budget
2,462,787
11,181,253
11,843,195
(661,942)
1,800,845
15.21%
Amount of
Change
(109,931)
4,002
556,013
(552,011)
(661,942)
Percent
Change
0.04%
4.93%
-26.88%
Revenues (Comparison of 2011-12 to 2012-13) – The preliminary 2012-13 food service
revenues are projected at $11.18 million, which is 0.04 percent or $4,002 more than the
2011-12 final estimate.
The projected net small increase in total revenue is mainly due to a combination of the following
factors:
1) A net decrease of $54,979 in sales to pupil, state and federal reimbursements. This
reduction is mainly due to the factors listed below.
a) In March 2012, the School Board approved calendar changes to the 2012-13 school
year. At the elementary level (grades K-5), 2 student instruction days, at the beginning of
the school year, will be converted to days for teachers to meet individually with their
students and assess their ability prior to the start of the school year. Additionally, 3
student instruction days, in the middle of each trimester, will be converted to days for
teachers to analyze student achievement data, collaborate with colleagues and align their
instruction to match the needs of students in their class; this calendar change will affect
all grades K-12 and will reduce the number of days students are served compared to
prior years.
13
b) The school lunch program participation rate has been trending downward since 2009-10
school year, mainly due to local economic conditions. The number of students paying
full-priced meals decreased by 2 percent in 2010-11 school year; a ala carte meals also
experienced the same decline. Based on sales and participation information through
April 2012, the administration expects that this declining trend will continue in 2012-13
school year. For budget planning, our food and nutrition staff are anticipating another 2
percent decrease in the full-priced meals served.
c) For budget planning, the administration assumes that the state and federal
reimbursement rates will remain at the 2011-12 level. Any changes to the reimbursement
rates will be incorporated into the district’s 2012-13 final budget this fall.
2) A projected increase of $40,000 in the amount of USDA Commodities assistance; this
increase is offset by the same amount in the budget for commodities used reported in the
expenditure budget.
Expenditures (Comparison of 2011-12 to 2012-13) – The projected expenditures for
2012-13 totaled $11.81 million. This is $556,013 or 4.93 percent more than our 2011-12 revised
final budget estimate. The chief reasons for the increase are listed below.
1) An increase of $202,055 in the budgets for food and commodities. This is mainly due to
rising food costs, the district’s intent to continue to use more fresh fruits and vegetables,
whole-grain items and low-fat dairy products.
2) A net increase of $340,634 in the budgets for salary and employee benefits to reflect budget
planning parameters reviewed by the School Board in March 2012. The projected increase is
also a result of the changes to the school calendar as stated in the revenue section. Our
food and nutrition employees at the schools follow the students’ calendar. They do not work
when students are not in the building.
Summary - As a result of the items described above, food service fund expenditures are
projected to exceed revenues by $661,942. The June 30, 2013 projected food service fund
balance is $1.80 million.
COMMUNITY SERVICE FUND
Overview – Revenues in the community service fund are driven by per capita allowances and
include four basic categories:
a) General community education revenue of $5.42 per capita;
b) Youth service revenue of $1.00 per capita;
c) Early Childhood Family Education revenue of $120.00 for each 0-5-year-old child (based
on 2007 legislation), and
d) Home visiting levy revenue of $1.60 for each 0-5-year-old child.
Besides these four categories of revenues, the district also receives revenues to support
programs for adults with disabilities, Adult Basic Education programs, School Readiness
programs, Preschool Screening program, aids for non-public schools and youth after-school
enrichment program. Another major source of revenue for the community service fund is tuition
and fees.
The table, at the top of the next page, shows the budgeted totals of community service fund
revenues, expenditures and fund balances for 2011-12 and 2012-13.
14
Community Service Fund
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2011-12
Revised Final
Budget
833,713
9,750,257
9,676,469
73,788
907,501
9.38%
2012-13
Preliminary
Budget
907,501
9,433,686
9,723,946
(290,260)
617,241
6.35%
Amount of
Change
73,788
(316,571)
47,477
(364,048)
(290,260)
Percent
Change
-3.25%
0.49%
-31.98%
Revenues (Comparison of 2011-12 to 2012-13) – The proposed 2012-13 community service
fund revenue budget totaled $9.43 million, a decrease of $316,571 over the current year’s revised
final budget.
There are many factors that have contributed to the net decrease. They are listed below:
1) The budgets for miscellaneous and local revenues, including tuition and fees from patrons,
facilities rental, gifts and bequests, show a net decrease of $126,437.
2) A net reduction of $220,427 in the state aids budget. They are listed below.
a) An increase of $41,693 in state aid for the district’s Adult Basic Education Program.
b) State aid for the district’s Early Childhood Family Education Program for the next school
year is $165,084 less than the current year’s estimate. This is mainly due to a decline in
the number of age 0-5-year-old child count used to calculate the revenue.
c) State aid for the district’s School Readiness Program is also estimated to be $21,859 less
than the current year projection. This project decrease is mainly due to a decline in the
number of age 0-4-year-old child count used to calculate the revenue.
d) A reduction of $74,920 in homestead and agricultural market value credit; the 2011
Legislature repealed this credit. This reduction is partially offset by the $30,397 in
property tax revenue.
Expenditures (Comparison of 2011-12 to 2012-13) – The proposed 2012-13 expenditure
budget for the community service fund totaled $9.72 million. This is $47,477, or 0.49 percent,
more than the final estimate for 2011-12.
There are numerous changes, both positive and negative, to the 2012-13 budget that have
contributed to the net increase, however, the three main reasons for the increase are listed
below:
1) A projected increase of $81,091 in the salary and employee benefits budgets for teachers
and various program support staff based on approved contracts. These budgets are also
driven by program offerings.
2) A net increase of $33,357 in the budget for purchased services. Purchased/contracted
services budget is closely tied to our program offerings.
3) A net decrease of $69,206 in the budgets for supplies and materials and equipment.
Summary - As a result of the explanations noted above, community service fund expenditures
are projected to exceed revenues by $290,260. We anticipate that the combined June 30, 2013
community service fund balance will be $617,241. Of this amount, $136,117 is
restricted/reserved for Adult Basic Education, $121,019 is restricted/reserved for Early Childhood
Family Education, a negative restricted/reserved balance of $7,794 for School Readiness and a
negative restricted/reserved balance of $32 is attributable to community service which includes
Preschool Screening and Non-public School Aid. The remaining $367,931 is restricted/reserved
15
for community education which includes after school youth enrichment and youth development
programs, Kindergarten Plus program and adult and youth enrichment programs.
BUILDING CONSTRUCTION FUND
Overview – The district’s building construction fund comprises three separate accounts/funds.
They are:
a) Alternative facilities-levy account
b) 2004 facilities referendum account
c) Cedar Valley Learning Center Account
The 1999 Legislature provided additional funding options for qualifying school districts to finance
required deferred maintenance, accessibility improvements, or to make fire, safety or healthrelated repairs. Qualifying school districts can either sell bonds or levy for the required costs of
state-approved major maintenance and repair projects.
Since December 2000, the School Board has supported the administration’s recommendation to
finance future maintenance projects using the levy option. These activities are recorded under
the “alternative facilities-levy account.” This account contains all state-approved projects that
qualified for alternative facility funding since 2001-02.
The “2004 facilities referendum account” is used to account for all facilities improvement activities
supported by the sale of bonds as a result of the June 2004 successful bond election.
The Cedar Valley Learning Center account is used to account for the purchase and renovation of
an existing commercial building to house the district’s Adult Basic Education (ABE) and Early
Childhood Family Education (ECFE) programs.
ALTERNATIVE FACILITIES – LEVY ACCOUNT
For 2012-13, the School Board adopted an alternative facilities levy of $6.64 million in December
2011 to fund state-approved major maintenance projects for 2012-13 school year. A detailed list
of all of the 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 table below shows budgeted totals of the alternative facilities-levy account revenues,
expenditures and fund balances for 2011-12 and 2012-13.
Building Construction Fund
Alternative Facilities - Levy Account
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2011-12
Revised Final
Budget
(91,298)
7,707,250
7,247,460
459,790
368,492
5.08%
2012-13
Preliminary
Budget
368,492
6,637,900
6,637,900
0
368,492
5.55%
Amount of
Change
459,790
(1,069,350)
(609,560)
(459,790)
0
Percent
Change
-13.87%
-8.41%
0.00%
2004 FACILITIES REFERENDUM ACCOUNT
In June 2004, district voters approved a $68.00 million Facilities Referendum by nearly a two-toone margin. The majority of the improvements ($58.00 million) were paid with proceeds from
bonds issued by the district and paid back over a 20-year period. Beginning in 2005-06, the
16
district began receiving the remaining funds (originally estimated $1.00 million annually) in annual
capital project levies for a period of 10 years.
The first issue of school building bonds of $37.5 million was issued in August 2004. The sale of
the second and final bond issue of $20.5 million occurred in July 2005.
The 2004 facilities referendum account is used to account for all planned and voter-approved
facilities improvements. Capital project levy revenues and expenditures are reported in the
general account of the general fund.
The table below shows the budgeted totals of the district’s 2004 facilities referendum account
revenues, expenditures and fund balances for 2011-12 and 2012-13.
Building Construction Fund
2004 Facilities Referendum Account
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2011-12
Revised Final
Budget
1,112,631
4,526
1,135,966
(1,131,440)
(18,809)
-1.66%
2012-13
Preliminary
Budget
(18,809)
0
0
0
(18,809)
N/A
Amount of
Change
(1,131,440)
(4,526)
(1,135,966)
1,131,440
0
Percent
Change
-100.00%
-100.00%
0.00%
At the May 12, 2008 regular meeting, the School Board approved the purchase and development
of a new district office facility located at 3455 153rd Street West, Rosemount. The new facility
was funded through the use of a lease-purchase agreement with a four-year term. The lease
payments are funded with operating capital funds. In an effort to minimize the impact on the
annual capital expenditure budget, eligible school building capital expenditures were transferred
to the 2004 facilities referendum account beginning with the 2008-09 school year. The 2011-12
proposed expenditure budget of $1.13 million reflects the transfer of these school building capital
expenditures. School year 2011-12 was the fourth and last of a four-year planned transfer of
eligible school building capital expenditures.
The district plans to adjust the amount of transfer of school building capital expenditures to
eliminate the projected June 30, 2012 negative fund balance prior to June 30, 2012. The district
will close out this account prior to the end of the 2011-12 school year. This account will be closed
and reflected so in the 2012-13 final budget.
CEDAR VALLEY LEARNING CENTER ACCOUNT
In August 2010, the School Board approved the purchase and renovation of an existing
commercial building to house the district’s Adult Basic Education (ABE) and Early Childhood
Family Programs. This space replaces leased space for ABE and provides additional space for
ECFE programming.
The purchase and renovation was funded by the sale of $2.71 million Certificates of Participation,
Series 2010A. The Cedar Valley Learning Center (CVLC) account was established to report all
activities related to the purchase and renovation of the building.
The following table shows the budgeted totals of the Cedar Valley Learning Center account
revenues, expenditures and fund balances for 2011-12 and 2012-13 school years.
17
Building Construction Fund
Cedar Valley Learning Center Account
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2011-12
Revised Final
Budget
497,568
0
497,552
(497,552)
16
N/A
2012-13
Preliminary
Budget
16
0
0
0
16
N/A
Amount of
Change
(497,552)
0
(497,552)
497,552
0
Percent
Change
N/A
N/A
0.00%
The renovation of the Cedar Valley Learning Center is complete; the district plans to close out
this account prior to the end of the current school year. This account will be closed and reflected
so in the 2012-13 final budget.
DEBT SERVICE FUND - REGULAR
Overview – The table below shows the budgeted totals of regular debt service fund revenues,
expenditures and fund balances for 2011-12 and 2012-13.
Debt Service Fund - Regular
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2011-12
Revised Final
Budget
4,314,347
17,493,684
18,037,783
(544,099)
3,770,248
20.90%
2012-13
Preliminary
Budget
3,770,248
16,392,833
16,741,050
(348,217)
3,422,031
20.44%
Amount of
Change
(544,099)
(1,100,851)
(1,296,733)
195,882
(348,217)
Percent
Change
-6.29%
-7.19%
-9.24%
Revenues – Revenues for the regular debt service fund are directly tied to the district’s bond
principal and interest payment needs. For the 2012-13 school year, 100 percent of the revenue
budget comes from property taxes. Due to the historically low rate of return for short-term
investments, the district did not prepare a budget for interest income.
Expenditures – The projection for 2012-13 debt service expenditures is $1.30 million less than
our final estimate for 2011-12. As indicated above, these expenditures are based on the district’s
actual bond principal and interest repayment schedules.
Summary – The projected June 30, 2013 debt service fund balance of $3.42 million is $348,217
less than our projection for the current fiscal year.
DEBT SERVICE FUND – OPEB
Overview – In 2008, the Minnesota Legislature enacted Minnesota Statutes Section 471.6175
which authorized a Minnesota political subdivision that has created an actuarial liability to pay
other post-employment benefits (OPEB) to employees to establish a trust to pay those benefits
and to finance those other post-employment benefits in advance.
The School Board awarded the sale of $37.44 million general obligation taxable OPEB bonds in
January 2009. The annual principal and interest payments for these bonds are funded by a new
OPEB debt service levy. The district is required by the Minnesota Department of Education to
maintain a separate debt service fund for the reporting of OPEB debt service.
18
The table below 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
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2011-12
Revised Final
Budget
382,903
1,785,778
1,709,038
76,740
459,643
26.89%
2012-13
Preliminary
Budget
459,643
2,987,351
3,004,038
(16,687)
442,956
14.75%
Amount of
Change
76,740
1,201,573
1,295,000
(93,427)
(16,687)
Percent
Change
67.29%
75.77%
-121.74%
-3.63%
Revenue – The projected revenue for the 2012-13 school year is $2.99 million. Similar to the
regular debt service fund, revenues for the OPEB debt service fund are directly tied to the
district’s OPEB bond principal and interest payments. Similar to the regular debt service fund,
100 percent of the OPEB debt service fund revenues come from property taxes. The district did
not prepare a budget for interest income as the rates for short-term investment have been at their
historically low level.
Expenditure – The projected expenditure for the 2012-13 school year totaled $3.00 million. This
represents OPEB bond interest payments for the next school year.
Summary – The projected June 30, 2013 fund balance for this debt service fund is $442,956.
EXPENDABLE TRUST - SCHOLARSHIP FUNDS
The expendable trust - scholarship funds was established to account for gifts and scholarship
contributions to the district. The main sources of income for this fund are donations and interest
revenue, which are used to fund the annual awards to recipients selected by the appropriate
committees. The table below summarizes the budgets for 2011-12 and 2012-13.
Expendable Trust Scholarship Funds
Beginning Fund Balance
Revenue
Expenditure
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2011-12
Revised Final
Budget
24,616
1,000
1,000
0
24,616
2461.60%
2012-13
Preliminary
Budget
24,616
1,000
1,000
0
24,616
2461.60%
Amount of
Change
0
0
0
0
0
Percent
Change
0.00%
0.00%
0.00%
AGENCY FUND
The district maintains two agency funds and serves as their fiscal agent. The two agency funds
are: 1) District Graduate Credit, and 2) Local Collaborative Time Study (LCTS).
The District Graduate Credit program provides opportunities for our teachers to acquire additional
education/credits; credits for successful completion of classes are offered by Hamline University.
Program participants are responsible for their cost of attendance. The district does not budget for
this fund.
19
Local Collaborative Time Study funds are federal funds administered at the Dakota County level
by a “governing board” of representatives from school districts and local agencies within the
county. This board reviews and directs funding for each “collaborating group” within Dakota
County. Funds are determined at the federal level based on time study data collected from
participating school districts and agencies within Dakota County. The district participates in the
time study and serves as its fiscal agent. At the local level, applications for funds are reviewed by
a committee which consists of representatives from local school districts and community
groups/agencies. As fiscal agent, the district is responsible for the receipt and disbursements of
all LCTS funds and reporting to the governing board.
The table below shows budgeted totals of the LCTS agency fund revenues, expenditures and
projected fund balances for 2011-12 and 2012-13.
Agency Fund - LCTS
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2011-12
Revised Final
Budget
130,816
146,000
156,390
(10,390)
120,426
77.00%
2012-13
Preliminary
Budget
120,426
60,866
100,300
(39,434)
80,992
80.75%
Amount of
Change
(10,390)
(85,134)
(56,090)
(29,044)
(39,434)
Percent
Change
-58.31%
-35.87%
279.54%
-32.75%
The projected revenues and projected expenditures as shown in the table reflect the committee’s
estimate of funds available from Dakota County and “grants” to be awarded by the committee.
Consistent with generally accepted accounting principles related to the reporting of agency funds,
fiscal year-end “fund balance” for this fund will be “reclassified” as account payable.
INTERNAL SERVICE FUND
Overview – The district’s internal service fund contains two separate accounts. They are:
a) Severance Pay (GASB #16)
b) Other Post-Employment Benefits Revocable Trust
SEVERANCE PAY (GASB #16)
The district uses this account to pre-fund severance or retirement pay for eligible retirees.
Eligibility for these benefits is based on years of service and/or minimum age requirements. The
amount of the severance or retirement benefit is calculated by converting a portion of unused
accumulated sick leave, by computing a benefit based solely on years of service, or a
combination of both. No retiree can receive severance benefits that exceed one year’s salary.
The 2012-13 revenue estimate includes projected interest income of $16,000 from short-term
investments and $450,000 estimated severance payments (unused sick leave and vacation days)
to be paid from the general account of the general fund. The district is required to report
severance payments paid from the general account of the general fund as revenue and
expenditure in this internal service account.
The table as shown on the next page summarizes budgeted totals of the severance pay (GASB
#16) account revenues, expenditures and projected fund balances for 2011-12 and 2012-13.
20
Internal Service Fund
Severance Pay
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2011-12
Revised Final
Budget
(2,760,276)
466,000
450,000
16,000
(2,744,276)
N/A
2012-13
Preliminary
Budget
(2,744,276)
466,000
450,000
16,000
(2,728,276)
N/A
Amount of
Change
16,000
0
0
0
16,000
Percent
Change
0.00%
0.00%
-0.58%
OTHER POST-EMPLOYMENT BENEFITS (OPEB) REVOCABLE TRUST
On January 12, 2009, the School Board awarded the sale of general obligation taxable OPEB
bonds in the amount of $37.44 million. On February 9, 2009, the School Board approved the
establishment of a revocable trust for reporting activities related to all eligible other postemployment benefits. For eligible employees that meet certain age and/or length of service
requirements, the district is required to pay health insurance premiums upon retirement until the
employee reaches the age of eligibility for Medicare. The maximum monthly district contribution
per retiree for post-employment health insurance premiums is set forth in the contracts for each
eligible bargaining group.
The table below shows budgeted totals of the other post-employment benefits revocable trust
account revenues, expenditures and projected fund balances for 2011-12 and 2012-13.
The 2012-13 projected revenue includes an estimate of $500,000 in interest income and
$668,775 estimated OPEB payments for eligible retirees to be paid from the general account of
the general fund. The district is required to report these OPEB payments paid from the general
account of the general fund as revenue and expenditure in this internal service account.
It is important to note that the projected fund balances do not include any capital appreciation.
Gains and losses will be recognized when realized. The market value of the trust as of April 30,
2012 was $42.08 million.
The projected expenditure for the 2012-13 school year includes $668,755 estimated OPEB
payments to eligible retirees to be paid from the general account of the general fund. As
mentioned above, the district is required to report these payments as revenue and expenditure in
this internal service account.
No draw from the trust is planned for the 2012-13 school year.
Internal Service Fund
OPEB Revocable Trust
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2011-12
Revised Final
Budget
32,250,203
1,168,755
668,755
500,000
32,750,203
N/A
21
2012-13
Preliminary
Budget
32,750,203
1,168,755
668,755
500,000
33,250,203
N/A
Amount of
Change
500,000
0
0
0
500,000
Percent
Change
N/A
N/A
1.53%
ORGANIZATION OF THE REPORT
The remainder of this report is organized in five major sections.
The next section contains general summary information, including:
 a table showing totals of revenues, expenditures and fund balances by fund (page 25);
 revenues for each fund categorized in four major source categories (pages 26-27);
 charts depicting the sources of revenues for the general fund and all funds (page 29);
 tables showing expenditures for each fund categorized in six major object categories (pages
30-31), and
 charts showing the major objects of expenditures for the general fund and all funds (page
32).
The second and third sections show more detailed budgets for each fund, listing revenues in
each source category (pages 35-39) and expenditures in each object category (pages 43-55).
The fourth section (pages 59-68) contains additional information related to the district’s student
enrollment, employee counts, staffing allocations to the schools, and general fund fund balance
history.
ACKNOWLEDGMENTS
Preparation of the district’s budget requires a great deal of work by many people, including all of
the District Office administrators, school principals, assistant principals and administrative
assistants, and many teachers and support staff in the schools and the District Office.
Coordination of the budget process and preparation of the report were the responsibility of
Jeffrey M. Solomon, Director of Finance and Operations, and Stella Y. Johnson, Coordinator of
Finance. Additional assistance was provided by Joyce Peterson, Robin Sicoli, Beth Sullivan,
Desiree’ Fleming and other Finance Department staff.
22
Summary Information
2012-13 PROJECTED REVENUES, EXPENDITURES, AND FUND BALANCES
BY FUND
Projected Fund
Balance
7/1/2012
Fund
General Fund
General Account
Special Education Account
Quality Compensation Account
Pupil Transportation Account
Capital Expenditure Account
2012-13
Revenue
Budget
N/A
N/A
N/A
N/A
N/A
2012-13
Expenditure
Budget
228,732,427
32,602,586
7,110,934
16,106,360
10,265,736
209,085,501
57,739,895
7,220,942
16,588,266
10,871,846
Projected Fund
Balance
6/30/2013
N/A
N/A
N/A
N/A
N/A
Total General Fund
39 939 941
39,939,941
294 818 043
294,818,043
301 506 450
301,506,450
33 251 534
33,251,534
Food Service Fund
2,462,787
11,181,253
11,843,195
1,800,845
907,501
9,433,686
9,723,946
617,241
43,310,229
315,432,982
323,073,591
35,669,620
Community Service Fund
Total Operating Funds
Building
g Construction Fund
Alternative Facilities-Levy Account
2004 Facilities Referendum Account
Cedar Valley Learning Center Account
368,492
(18,809)
16
6,637,900
0
0
6,637,900
0
0
368,492
(18,809)
16
Total Building Construction Fund
349,699
6,637,900
6,637,900
349,699
Debt Service Fund - Regular
Debt Service Fund - OPEB
3,770,248
459,643
16,392,833
2,987,351
16,741,050
3,004,038
3,422,031
442,956
Total Debt Service Funds
4,229,891
19,380,184
19,745,088
3,864,987
4,579,590
26,018,084
26,382,988
4,214,686
24,616
1,000
1,000
24,616
24,616
1,000
1,000
24,616
120 426
120,426
60,866
60 866
100,300
100 300
80,992
80 992
120,426
60,866
100,300
80,992
(2,744,276)
32,750,203
466,000
1,168,755
450,000
668,755
Total Proprietary Fund
30,005,927
1,634,755
1,118,755
30,521,927
Grand Total All Funds
78,040,788
343,147,687
350,676,634
70,511,841
Total Non-Operating Funds
Expendable Trust - Scholarship Funds
Total Fiduciary Fund
A
Agency
F
Fund
d (LCTS)
Total Agency Fund
Internal Service Fund
Severance Pay (GASB #16)
OPEB Revocable Trust
(2,728,276)
33,250,203
* Projected fund balances for June 30, 2012 have been adjusted to reflect all spring budget adjustments approved by the School
Board at its May 14, 2012 meeting and a $9.0 million performance to budget savings.
25
SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND
2010-11 THROUGH 2012-13
Fund
01 & 11
Source Category
State Aids & Credits
Federal Aid
Other
Sub-Total
Pct. of
Percent
Prel. Budget
Total
Change
72,870,704
32.43%
47,128,452
20.57%
-35.33%
45,593,394
19.93%
-3.26%
139,098,508
61.91%
165,710,726
72.32%
19.13%
172,361,294
75.35%
4.01%
2,569,957
1.14%
8,334,604
3.64%
224.31%
3,018,884
1.32%
-63.78%
10,153,960
4.52%
7,957,395
3.47%
-21.63%
7,758,855
3.39%
-2.50%
224,693,128
100.00%
229,131,177
100.00%
1.98%
228,732,427
100.00%
-0.17%
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
24,548,300
81.55%
-7.95%
26,904,191
82.52%
9.60%
7,272,166
21.22%
5,205,632
17.29%
-28.42%
5,348,395
16.40%
2.74%
336,156
0.98%
350,000
1.16%
4.12%
350,000
1.07%
0.00%
34,276,411
100.00%
30,103,932
100.00%
-12.17%
32,602,586
100.00%
8.30%
Property Taxes
2,538,803
35.34%
2,380,848
33.18%
-6.22%
2,185,723
30.74%
-8.20%
State Aids & Credits
4,644,965
64.66%
4,795,263
66.82%
3.24%
4,925,211
69.26%
2.71%
Federal Aid
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
Other
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
7,183,768
100.00%
7,176,111
100.00%
-0.11%
7,110,934
100.00%
-0.91%
Sub-Total
Quality Comp. Account
Sub-Total
Pupil Transp. Account
Property Taxes
State Aids & Credits
Federal Aid
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
14,816,225
94.05%
14,557,072
93.34%
-1.75%
15,144,360
94.03%
4.03%
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
937,765
5.95%
1,038,600
6.66%
10.75%
962,000
5.97%
-7.38%
15,753,990
100.00%
15,595,672
100.00%
-1.00%
16,106,360
100.00%
3.27%
Property Taxes
7,373,866
73.30%
7,078,738
69.89%
-4.00%
7,045,540
68.63%
-0.47%
State Aids & Credits
2,671,541
26.55%
3,050,116
30.11%
14.17%
3,220,196
31.37%
5.58%
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
15,030
0.15%
-
0.00%
-100.00%
-
0.00%
0.00%
10,060,437
100.00%
10,128,854
100.00%
0.68%
10,265,736
100.00%
1.35%
-3.12%
Other
Sub-Total
Cap. Exp. Account
Federal Aid
Other
Sub-Total
31, 03 & 05
2012-13
Change
77.80%
Other
01,11, 21,
Percent
Total
-
Federal Aid
05
Pct. of
Final Budget
26,668,089
State Aids & Credits
03
2011-12
Total
Spec. Educ. Account
Property Taxes
31
Pct. of
General Account
Property Taxes
21
2010-11
Audited Actual
General Fund
Property Taxes
State Aids & Credits
Federal Aid
Other
Total General Fund
82,783,373
28.35%
56,588,038
19.37%
-31.64%
54,824,657
18.60%
187,899,327
64.36%
212,661,477
72.80%
13.18%
222,555,252
75.49%
4.65%
9,842,122
3.37%
13,540,236
4.63%
37.57%
8,367,279
2.84%
-38.20%
11,442,911
3.92%
9,345,995
3.20%
-18.33%
9,070,855
3.08%
-2.94%
291,967,734
100.00%
292,135,746
100.00%
0.06%
294,818,043
100.00%
0.92%
26
SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND
2010-11 THROUGH 2012-13
Fund
02
Source Category
Pct. of
2011-12
Pct. of
Percent
2012-13
Pct. of
Percent
Total
Final Budget
Total
Change
Prel. Budget
Total
Change
Food Service
Property Taxes
State Aids & Credits
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
435,706
3.85%
435,845
3.90%
0.03%
428,330
3.83%
-1.72%
Federal Aid
3,643,613
32.18%
3,639,868
32.56%
-0.10%
3,593,190
32.14%
-1.28%
Other
7,244,966
63.98%
7,101,538
63.54%
-1.98%
7,159,733
64.03%
0.82%
11,324,284
100.00%
11,177,251
100.00%
-1.30%
11,181,253
100.00%
0.04%
Property Taxes
2,439,565
26.83%
1,602,892
16.44%
-34.30%
1,633,289
17.31%
1.90%
State Aids & Credits
1,412,695
15.54%
2,506,456
25.71%
77.42%
2,286,029
24.23%
-8.79%
Total Food Service
04
2010-11
Audited
Community Service
Federal Aid
126,977
1.40%
134,377
1.38%
5.83%
133,667
1.42%
-0.53%
5,113,220
56.24%
5,506,532
56.48%
7.69%
5,380,701
57.04%
-2.29%
9,092,456
100.00%
9,750,257
100.00%
7.23%
9,433,686
100.00%
-3.25%
Property Taxes
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
State Aids & Credits
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
10,025,984
100.00%
7,711,776
100.00%
-23.08%
6,637,900
100.00%
-13.93%
10,025,984
100.00%
7,711,776
100.00%
-23.08%
6,637,900
100.00%
-13.93%
16,601,067
95.18%
16,670,235
95.29%
0.42%
16,392,833
100.00%
-1.66%
722,023
4.14%
788,449
4.51%
9.20%
-
0.00%
-100.00%
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
118,065
0.68%
35,000
0.20%
-70.36%
-
0.00%
-100.00%
17,441,154
100.00%
17,493,684
100.00%
0.30%
16,392,833
100.00%
-6.29%
Debt Service - OPEB
Property Taxes
State Aids & Credits
Other
1,716,364
74,948
265
95.80%
4.18%
0.01%
1,701,269
80,759
3,750
95.27%
4.52%
0.21%
100.00%
0.00%
1315.04%
2,987,351
-
100.00%
0.00%
0.00%
75.60%
100.00%
-100.00%
Total Debt Service -OPEB
1,791,576
100.00%
1,785,778
100.00%
-0.32%
2,987,351
100.00%
67.29%
-
0.00%
1,000
100.00%
0.00%
1,000
100.00%
0.00%
150,745
100.00%
146,000
100.00%
-3.15%
60,866
100.00%
-58.31%
9,412,564
100.00%
1,634,755
100.00%
-82.63%
1,634,755
100.00%
0.00%
Property Taxes
103,540,369
29.48%
76,562,434
22.40%
-26.06%
75,838,130
22.10%
-0.95%
State Aids & Credits
190,544,698
54.25%
216,472,986
63.33%
13.61%
225,269,611
65.65%
4.06%
Federal Aid
13,612,712
3.88%
17,314,481
5.07%
27.19%
12,094,136
3.52%
-30.15%
Other
43,508,720
12.39%
31,486,346
9.21%
-27.63%
29,945,810
8.73%
-4.89%
Total
351,206,499
100.00%
341,836,247
100.00%
-2.67%
343,147,687
100.00%
0.38%
Other
Total Community Service
15, 56 & 57 Building Construction
Other
Total Building Construction
07
Debt Service - Regular
Property Taxes
State Aids & Credits
Federal Aid
Other
Total Debt Service - Regular
47
08
Trust - Scholarship
Other
09 & 39
Agency Funds
Other
20 & 22
Internal Service Funds
Other
Grand Total, All Funds
27
28
Revenues by Source Category
2012-13 Budget
General Fund - by Account
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
General
Spec. Ed.
Q Comp
Property Taxes
Pupil Transp.
State Aids & Credits
Federal Aid
Cap. Exp.
Other
General Fund - Total
Other
3.08%
Federal Aid
2.84%
Property Taxes
18.60%
State Aids & Credits
75.49%
Property Taxes
State Aids & Credits
Federal Aid
Other
All Funds
Federal Aid
3.52%
Other
8.73%
Property Taxes
22.10%
State Aids & Credits
65.65%
Property Taxes
State Aids & Credits
29
Federal Aid
Other
SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND
2010-11 THROUGH 2012-13
Fund
Object Category
01 & 11
2010-11
Pct. of
2011-12
Pct. of
Percent
2012-13
Pct. of
Percent
Audited Actual
Total
Final Budget
Total
Change
Prel. Budget
Total
Change
General Account
Salaries
133,946,915
65.47%
133,389,168
64.68%
-0.42%
135,173,298
64.65%
1.34%
Benefits
41,271,816
20.17%
41,091,383
19.93%
-0.44%
43,988,967
21.04%
7.05%
Purchased Services
14,152,182
6.92%
15,068,784
7.31%
6.48%
15,035,929
7.19%
-0.22%
Supplies & Materials
5,082,902
2.48%
6,114,869
2.97%
20.30%
5,458,321
2.61%
-10.74%
Capital Expenditures
2,286,497
1.12%
2,288,627
1.11%
0.09%
2,068,970
0.99%
-9.60%
Other Expenditures
7,847,493
3.84%
8,274,375
4.01%
5.44%
7,360,016
3.52%
-11.05%
204,587,806
100.00%
206,227,206
100.00%
0.80%
209,085,501
100.00%
1.39%
Sub-Total
21
Spec. Educ. Account
Salaries
39,437,438
72.36%
40,001,337
71.53%
1.43%
41,114,419
71.21%
2.78%
Benefits
13,253,797
24.32%
13,185,675
23.58%
-0.51%
14,032,022
24.30%
6.42%
Purchased Services
950,056
1.74%
1,599,642
2.86%
68.37%
1,653,007
2.86%
3.34%
Supplies & Materials
518,853
0.95%
623,170
1.11%
20.11%
601,707
1.04%
-3.44%
Capital Expenditures
280,684
0.52%
445,247
0.80%
58.63%
271,450
0.47%
-39.03%
58,964
0.11%
66,902
0.12%
13.46%
67,290
0.12%
0.58%
54,499,791
100.00%
55,921,973
100.00%
2.61%
57,739,895
100.00%
3.25%
-0.39%
Other Expenditures
Sub-Total
31
Quality Comp. Account
Salaries
5,958,245
83.51%
5,981,673
83.36%
0.39%
5,958,491
82.52%
Benefits
1,103,253
15.46%
1,112,863
15.51%
0.87%
1,180,878
16.35%
6.11%
Purchased Services
51,404
0.72%
62,913
0.88%
22.39%
62,913
0.87%
0.00%
Supplies & Materials
11,534
0.16%
4,860
0.07%
-57.86%
4,860
0.07%
0.00%
Capital Expenditures
8,613
0.12%
13,500
0.19%
56.75%
13,500
0.19%
0.00%
Other Expenditures
Sub-Total
03
1,311
0.02%
300
0.00%
-77.12%
300
0.00%
100.00%
7,134,360
100.00%
7,176,109
100.00%
0.59%
7,220,942
100.00%
0.62%
-2.95%
Pupil Transp. Account
Salaries
6,406,833
41.04%
6,898,875
44.57%
7.68%
6,695,590
40.36%
Benefits
2,905,246
18.61%
3,535,686
22.84%
21.70%
3,640,026
21.94%
2.95%
Purchased Services
3,039,423
19.47%
3,125,400
20.19%
2.83%
2,791,750
16.83%
-10.68%
Supplies & Materials
1,673,764
10.72%
1,826,900
11.80%
9.15%
2,001,400
12.07%
9.55%
Capital Expenditures
1,557,933
9.98%
73,000
0.47%
-95.31%
1,435,000
28,169
0.18%
18,500
0.12%
-34.32%
24,500
0.15%
32.43%
15,611,368
100.00%
15,478,361
100.00%
-0.85%
16,588,266
100.00%
7.17%
Salaries
1,200,834
12.42%
1,153,852
9.70%
-3.91%
277,229
2.55%
-75.97%
Benefits
448,857
4.64%
457,828
3.85%
2.00%
86,182
0.79%
-81.18%
Purchased Services
3,783,980
39.12%
4,030,289
33.90%
6.51%
3,898,630
35.86%
-3.27%
Supplies & Materials
1,469,316
15.19%
2,391,923
20.12%
62.79%
3,191,757
29.36%
33.44%
Capital Expenditures
1,828,614
18.91%
2,890,227
24.31%
58.06%
2,370,349
21.80%
-17.99%
940,062
9.72%
965,793
8.12%
2.74%
1,047,699
9.64%
8.48%
9,671,663
100.00%
11,889,912
100.00%
22.94%
10,871,846
100.00%
-8.56%
Salaries
186,950,266
64.13%
187,424,905
63.17%
0.25%
189,219,027
62.76%
0.96%
Benefits
58,982,969
20.23%
59,383,435
20.02%
0.68%
62,928,075
20.87%
5.97%
Purchased Services
21,977,045
7.54%
23,887,028
8.05%
8.69%
23,442,229
7.78%
-1.86%
Supplies & Materials
8,756,368
3.00%
10,961,722
3.69%
25.19%
11,258,045
3.73%
2.70%
Capital Expenditures
5,962,341
2.05%
5,710,601
1.92%
-4.22%
6,159,269
2.04%
7.86%
Other Expenditures
8,875,999
3.04%
9,325,870
3.14%
5.07%
8,499,805
2.82%
-8.86%
291,504,988
100.00%
296,693,561
100.00%
1.78%
301,506,450
100.00%
1.62%
Other Expenditures
Sub-Total
05
8.65% 1865.75%
Cap. Exp. Account
Other Expenditures
Sub-Total
01, 11, 21,
31, 03 & 05
General Fund
Total General Fund
30
SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND
2010-11 THROUGH 2012-13
Fund
02
04
Object Category
Pct. of
Percent
Prel. Budget
Total
Change
34.70%
3,699,935
32.78%
-5.76%
4,000,178
33.78%
8.11%
9.48%
1,075,237
9.53%
0.20%
1,115,628
9.42%
3.76%
4.47%
Purchased Services
278,241
2.46%
358,285
3.17%
28.77%
374,285
3.16%
Supplies & Materials
5,569,469
49.22%
5,892,225
52.20%
5.80%
6,081,604
51.35%
3.21%
Capital Expenditures
455,050
4.02%
250,000
2.21%
-45.06%
260,000
2.20%
4.00%
Other Expenditures
12,334
0.11%
11,500
0.10%
-6.76%
11,500
0.10%
0.00%
Total Food Service
11,314,364
100.00%
11,287,182
100.00%
-0.24%
11,843,195
100.00%
4.93%
Community Service
Salaries
4,393,796
48.37%
4,688,845
48.46%
6.72%
4,708,857
48.43%
0.43%
Benefits
1,316,276
14.49%
1,362,240
14.08%
3.49%
1,423,319
14.64%
4.48%
Purchased Services
2,968,175
32.68%
3,076,957
31.80%
3.66%
3,110,314
31.99%
1.08%
Supplies & Materials
353,300
3.89%
459,133
4.74%
29.96%
391,826
4.03%
-14.66%
Capital Expenditures
46,321
0.51%
84,599
0.87%
82.64%
82,700
0.85%
-2.24%
5,647
0.06%
4,695
0.05%
-16.86%
6,930
0.07%
47.60%
9,083,515
100.00%
9,676,469
100.00%
6.53%
9,723,946
100.00%
0.49%
Building Construction
Salaries
77,105
0.82%
77,105
0.87%
0.00%
78,069
1.18%
1.25%
Benefits
33,965
0.36%
36,450
0.41%
7.32%
36,598
0.55%
0.41%
Purchased Services
572,230
6.11%
677,106
7.62%
18.33%
442,553
6.67%
-34.64%
Supplies & Materials
148,292
1.58%
78,689
0.89%
-46.94%
-
0.00%
-100.00%
Capital Expenditures
8,538,735
91.13%
7,889,578
88.84%
-7.60%
6,080,680
91.61%
-22.93%
-
0.00%
122,050
1.37%
0.00%
-
0.00%
0.00%
9,370,326
100.00%
8,880,978
100.00%
-5.22%
6,637,900
100.00%
-25.26%
18,117,918
100.00%
18,037,783
100.00%
-0.44%
16,741,050
100.00%
-7.19%
1,708,488
0.00%
1,709,038
100.00%
100.00%
3,004,038
100.00%
75.77%
1,000
100.00%
1,000
100.00%
0.00%
1,000
100.00%
0.00%
Salaries
17,045
10.67%
13,873
8.87%
-18.61%
-
0.00%
-100.00%
Benefits
2,577
1.61%
2,217
1.42%
-13.98%
-
0.00%
-100.00%
-28.55%
Debt Service - Regular
Debt Service - OPEB
Other
Expendable Trust - Scholarship
Other
20 & 22
2012-13
Change
3,926,160
Other
09 & 39
Percent
Total
1,073,110
Total Building Construction
08
Pct. of
Final Budget
Salaries
Other Expenditures
47
2011-12
Total
Benefits
Total Community Service
07
Pct. of
Food Service
Other Expenditures
15, 56 & 57
2010-11
Audited Actual
Agency Funds
Purchased Services
140,111
87.70%
140,100
89.58%
-0.01%
100,100
99.80%
Supplies & Materials
37
0.02%
200
0.13%
100.00%
200
0.20%
0.00%
Total Agency Funds
159,771
100.00%
156,390
100.00%
-2.12%
100,300
100.00%
-35.87%
7,405,960
100.00%
1,118,755
100.00%
-84.89%
1,118,755
100.00%
0.00%
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
7,405,960
100.00%
1,118,755
100.00%
-84.89%
1,118,755
100.00%
0.00%
Internal Service
Benefits
Perm. Transf. from Other Funds
Total Internal Service
Grand Total, All Funds
1,708,488
Salaries
195,364,372
56.03%
195,904,663
56.37%
0.28%
198,006,131
56.46%
1.07%
Benefits
68,814,857
19.74%
62,978,334
18.12%
-8.48%
66,622,375
19.00%
5.79%
-2.38%
Purchased Services
25,935,801
7.44%
28,139,476
8.10%
8.50%
27,469,481
7.83%
Supplies & Materials
14,827,467
4.25%
17,391,969
5.00%
17.30%
17,731,675
5.06%
1.95%
Capital Expenditures
15,002,447
4.30%
13,934,778
4.01%
-7.12%
12,582,649
3.59%
-9.70%
Other Expenditures
28,721,385
8.24%
29,211,936
8.40%
1.71%
28,264,323
8.06%
-3.24%
348,666,329
100.00%
347,561,156
100.00%
-0.32%
350,676,634
100.00%
0.90%
Total
31
Expenditures by Object Category
2012-13 Budget
General Fund - by Account
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
General
Salaries
Benefits
Spec. Ed.
Purchased Services
Q Comp
Supplies & Materials
General Fund - Total
Pupil Transp.
Cap. Exp.
Capital Expenditures
Other Expenditures
Supplies & Materials
3.73%
Purchased Services
7 78%
7.78%
Capital Expenditures
2.04%
Benefits
20.87%
Other Expenditures
2.82%
Salaries
62.76%
Salaries
Benefits
Purchased Services
All Funds
Purchased Services
7.83%
Supplies & Materials
Capital Expenditures
Other Expenditures
Supplies & Materials
5.06%
Capital Expenditures
3.59%
Other Expenditures
8.06%
Benefits
19.00%
Salaries
56.46%
Salaries
Benefits
Purchased Services
Supplies & Materials
32
Capital Expenditures
Other Expenditures
Revenue Budget Schedules
REVENUE BY SOURCE
2010-11
ACTUAL
SRC DESCRIPTION
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
GENERAL FUND/General Account
001
003
005
009
010
020
021
040
041
050
051
052
053
060
092
095
096
099
201
211
212
213
214
227
234
258
299
300
363
370
400
500
599
620
621
622
624
625
628
Maintenance Levies
Delinquent Taxes
Reemployment Insurance Levy
Fiscal Disparity
County Apportionment
Property Tax Shift
Revenue from Other Minn. Sch. Dist.
Tuition
Driver Education - Fees
Fees
Cocurr. Athletic Participation Fees
Student Parking Fees
Cocurr. Fine Arts Participation Fees
Admissions
Interest Earnings
Advertising Revenue
Gifts & Bequests
Miscellaneous Local Revenues
Endowment Fund Apportionment
General Education Aid
General Aid - Extended Day/Year
Shared Time Aid
Literacy Incentive Aid
Abatement Aid
Mkt Value Homestead & Agric Credit
Other State Credits
Aid Adj for Property Tax Shift
State Aids & Grants
Transition Disabled Aid
Misc. State Revenue - MN Dept of Educ.
Federal Aids
Fed Aid Direct
Miscellaneous Federal Direct Aid
Resale - Nontaxable
Resale - Taxable
Sale of Materials
Sale of Equipment
Insurance Recovery
Judgments for School District
40,322,678
435,294
469,368
6,652,498
479,907
24,510,958
11,706
526,171
681,500
956,381
378,907
144,418
684,075
65,275
16,627
1,235,359
4,910,048
759,725
156,546,903
1,747,230
35,766
1
886,982
11,383
(24,510,958)
2,844,257
558,189
219,031
1,867,530
43,345
83,685
102,503
379,638
8,038
2,878
1,508
47,901
38,560,828
223,521
450,000
7,312,103
582,000
22,000
41,149
487,000
433,277
1,051,521
376,000
153,594
700,295
(44,125)
24,850
559,638
3,804,506
750,000
158,742,436
1,706,603
70,000
8,102
968,516
10,561
2,834,479
533,424
86,605
7,915,078
53,887
148,071
81,758
223,837
5,000
5,000
32,095
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
-
Total
224,116,707
228,913,609
228,732,427
Misc. Rev from Local Sources
Misc. Federal Direct Aid
1,025
575,396
217,568
-
Total
576,421
217,568
-
GENERAL FUND/Magnet Program
099
599
35
REVENUE BY SOURCE
2010-11
ACTUAL
SRC DESCRIPTION
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
GENERAL FUND/Special Education Account
021
071
096
099
211
360
361
400
405
406
620
Revenue for Ed from MN Sch Dist
Medical Assistance Claims
Gifts & Bequests
Miscellaneous Local Revenues
Gen. Educ./Compensatory Education Aid
State Aid for Special Education
Special Education Excess Costs Aid
Federal Aids
Federal Aids Thru Local Agencies
Refund of Overpayment Fed Aid
Resale - Nontaxable
5,255
311,194
5,468
13,095
96,487
21,598,995
4,972,607
7,324,177
118,688
(170,700)
1,145
350,000
113,264
20,450,450
3,984,586
5,205,632
-
350,000
130,035
22,563,571
4,210,585
5,348,395
-
Total
34,276,411
30,103,932
32,602,586
Maintenance Levies
State Aid
2,538,803
4,644,965
2,380,848
4,795,263
2,185,723
4,925,211
Total
7,183,768
7,176,111
7,110,934
910,250
1,273
895
7,845,873
433,366
6,226,698
310,288
25,347
883,000
600
7,889,324
311,477
6,060,202
296,069
140,000
15,000
950,000
7,961,719
372,943
6,490,898
318,800
12,000
15,753,990
15,595,672
16,106,360
7,373,866
15,000
30
2,671,541
7,078,738
3,050,116
7,045,540
3,220,196
10,060,437
10,128,854
10,265,736
-
GENERAL FUND/Quality Compensation Account
001
300
GENERAL FUND/Pupil Transportation Account
050
096
099
211
300
360
364
624
625
Fees
Gifts & Bequests
Misc Rev from Local Sources
General Education Aid for Transportation
State Aid - Non-Public Transportation
State Aid - Special Education Transp.
Bus Depreciation Aid
Sale of Equipment
Insurance Recovery
Total
GENERAL FUND/Capital Expenditure Account
001
096
099
211
Maintenance Levies
Gifts & Bequests
Miscellaneous Local Revenues
Gen Educ Aid for Capital Expenditures
Total
36
REVENUE BY SOURCE
SRC DESCRIPTION
2010-11
ACTUAL
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
6,987
18,000
11,509
435,706
697,876
1,825,966
123,706
560,735
1,507
433,824
6,902,266
149,138
157,066
7,050
435,845
700,795
1,803,123
140,000
560,000
1,500
434,450
6,802,827
141,661
150,000
7,050
428,330
627,781
1,768,035
140,000
600,000
1,474
455,900
6,863,465
139,218
150,000
11,324,284
11,177,251
11,181,253
1,424,746
6,639
201,904
FOOD SERVICE FUND
092
096
099
300
471
472
473
474
475
476
479
601
606
608
Interest Earnings
Gifts & Bequests
Miscellaneous Local Revenues
State Aids & Grants
Federal School Lunch Program
Federal Special Assistance
Commodity Cash Rebate Program
Commodity Distribution Prog.-Fed.
Special Milk Program-Federal
School Breakfast Program-Federal
Summer Food Service Program
Food Service Sales to Pupils
Food Service Sales to Adults
Special Function Food Sales
Total
COMMUNITY SERVICE FUND
001
003
009
020
021
040
050
060
061
092
093
094
095
096
099
211
227
234
258
299
300
301
400
620
621
649
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Property Tax Shift
Revenue from Other Minn. Sch. Dist.
Tuition
Fees
Admission
Admission - Taxable
Interest Earnings
Facility Rental
Facility Labor
Advertising
Gifts & Bequests
Miscellaneous Local Revenues
Gen Ed Aid
Abatement Aid
Mkt Value Homestead & Agric Credit
Other State Credits
State Aid Adj for Property Tax
State Aids & Grants
Non Public School Aid
Federal Aids
Resale - Nontaxable
Resale
Permanent Transfers from Other Funds
1,425,834
14,154
179,453
820,124
28,221
4,050,726
156,812
13,365
6,449
3,927
513,545
51,787
17,815
13,159
144,743
569
0
69,555
893
(820,124)
1,892,825
268,977
126,977
735
111,937
1,386,001
6,576
210,315
33,908
4,483,739
147,900
10,094
4,809
10,000
499,609
36,570
8,000
141,859
854
74,920
828
2,109,589
320,265
134,377
1,735
2,000
126,309
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
Total
9,092,456
9,750,257
9,433,686
37
REVENUE BY SOURCE
2010-11
ACTUAL
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
Miscellaneous Local Revenues
Permanent Transfers from Other Funds
37,658
7,322,623
4,120
7,703,130
6,637,900
Total
7,360,281
7,707,250
6,637,900
Interest Earnings
Miscellaneous Local Revenues
1,191
-
4,526
-
-
Total
1,191
4,526
-
Interest Earnings
Proceeds-Certificate of Participation
699
2,663,813
-
-
Total
2,664,512
-
-
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Interest Earnings
Miscellaneous
Mkt Value Homestead & Agric Credit
Sale of Bonds
Other State Credits
14,618,680
144,213
1,838,174
29,765
88,300
713,128
8,894
-
14,411,561
68,479
2,190,195
35,000
780,215
8,234
-
14,303,316
66,524
2,022,993
-
Total
17,441,154
17,493,684
16,392,833
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Interest Earnings
Mkt Value Homestead & Agric Credit
Other State Credits
1,518,087
8,237
190,040
265
73,743
1,204
1,470,763
6,989
223,517
3,750
79,624
1,135
2,606,342
12,130
368,879
-
Total
1,791,576
1,785,778
2,987,351
Interest Earnings
-
1,000
1,000
Total
-
1,000
1,000
SRC DESCRIPTION
ALTERNATIVE FACILITIES-LEVY ACCOUNT FUND 15
099
649
2004 FACILITIES REFERENDUM FUND 56
092
099
CEDAR VALLEY LEARNING CENTER
092
635
DEBT SERVICE FUND 07 - REGULAR
001
003
009
092
099
234
631
258
DEBT SERVICE FUND 47 - OPEB
001
003
009
092
234
258
EXPENDABLE TRUST FUND 08
Scholarship Funds
092
38
REVENUE BY SOURCE
2010-11
ACTUAL
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
Miscellaneous Local Revenues
1,876,181
-
-
Total
1,876,181
-
-
Tuition
4,665
-
-
Total
4,665
-
-
Miscellaneous Local Revenues
146,080
146,000
60,866
Total
146,080
146,000
60,866
Interest Earnings
Miscellaneous Local Revenues
52,195
1,219,022
16,000
450,000
16,000
450,000
Total
1,271,218
466,000
466,000
Unrealized Market Value Appreciation
Interest Earnings
Contribution to OPEB Revocable Trust
3,989,627
817,734
3,333,985
500,000
668,755
500,000
668,755
Total
8,141,346
1,168,755
1,168,755
SRC DESCRIPTION
TRUST FUND 18
Employees Flexible Spending Plan
099
AGENCY FUND 09
District Graduate Credits
040
AGENCY FUND 39 - LCTS
Local Collaborative Time Study
099
INTERNAL SERVICE FUND 20
Severance Pay (GASB #16)
092
099
INTERNAL SERVICE FUND 22
OPEB Revocable Trust
091
092
614
39
40
Expenditure Budget Schedules
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2010-11
ACTUAL
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
2,000,622
43,786
605,292
5,251,864
810,479
89,353
4,502,956
356,120
2,303,488
85,426,524
3,143,372
43,823
6,201
2,046,435
1,236,172
57,379
9,404
1,984,414
1,897,304
481,686
748,427
1,947,301
265,423
165,587
795,342
7,504
232,942
4,890,446
56,035
5,599,027
55,753
(543,566)
84,548
3,700,532
1,888,280
155,787
154,078
78,611
30,772
1,049,699
(451,120)
9,588,391
1,370,333
6,207,248
1,306,768
17,359,098
65,319
999,791
290,697
2,904,692
793,289
21,867
2,016,738
43,786
594,779
5,789,379
578,446
251,014
4,571,072
405,859
2,432,165
84,384,478
3,242,980
44,727
6,154
2,458,130
1,265,374
53,860
6,500
1,992,186
1,721,380
613,896
768,505
1,916,054
269,159
168,542
784,802
7,700
178,057
4,909,702
95,395
5,615,640
56,792
(543,566)
93,113
3,406,556
2,289,939
115,101
185,500
44,074
455,500
(462,697)
10,143,237
1,378,352
6,798,987
1,305,263
18,268,258
65,490
957,306
41,334
885,300
836,309
500
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
881,750
851,493
-
GENERAL FUND/General Account
110
111
112
114
115
116
134
135
139
140
141
143
144
145
146
147
148
150
152
154
156
159
160
162
165
166
170
171
172
173
174
178
180
181
183
185
186
187
190
191
195
210
214
218
220
225
230
250
251
252
270
271
Administrators Salary
School Board Salary
Supervisor Salary
Principal Salary
Assistant Administrator
Dean
Kindergarten Teachers Salary
Cultural Liaison
Vocational Teachers Salary
Teachers Salary
Instructional Clerk Salary
Licensed Instruct. Support (Social Workers FY2009)
Non Licensed-Instructional Support
Substitute Teachers Salary
Nurses Salary
Nurse Substitute Salary
Private Duty Nurse Salary
Guidance Counselors Salary
Librarian Salary
Instructional Trainers
Social Worker
Building Chief Salary
Mail/Warehouse Truck Drivers Salary
Campus Security Specialists
Non Supervisory Special Staff
Crossing Guard Salary
Other Classified Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodial Salary
Custodial Aides Salary
Lunchroom Supervision & Cleanup Salary
Overtime
Cocurricular Salary
Stipend
Special Assignment
Personal Days/Longevity Pay
Cell Phone Reimbursement
Sabbatical Leave
Sick Leave and Severance Pay
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Tax Advantage Employer-Sponsored Hlth Arrangement
OPEB - Up to or Equal to ARC
Workers' Compensation - Premiums
Workers' Compensation - Claims
43
EXPENDITURE BY OBJECT
2010-11
ACTUAL
OBJ DESCRIPTION
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
405
409
410
411
412
Unemployment Compensation
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 Processing
Communication Services - Telephone
Postage
Electricity
Heating Fuel
Rubbish Removal
Water & Sewage
Liability Insurance
Property Insurance
Vehicle Insurance
Contract Repairs
Contract Repair - Electrical
Contract Repair - EMS
Contract Repair - Grounds
Contract Repair - Mechanical
Contract Repair - Paint
Contract Repair - Structure
Contract Repair - Vehicles
Transp Contract w/Public/Private Carriers
Transportation Chargeback
Travel, Conventions and Conferences
Out of State Travel
Entry Fees/Student Travel
Rental and Leases
Payments for Educ to MN Sch Dist
Special Education Contract Services-Pupil
Payment for Education to Other Agencies
Inter Dept. Admin. Service Chargeback
Inter Dept. Misc. Service Chargeback
General Supplies
Software
Resale Supplies
Subscription & Professional Books
Fundraiser Materials & Supplies
Supplies - Repairs
Supplies - Audio Visual Equip.
Supplies - Buildings
Supplies - Custodial Cleaning
326,966
(197,484)
16,575
15,970
59,700
64,338
4,291
2,003,328
22,319
556,156
214,327
162,773
76,277
412,151
152,703
171,487
2,664,427
1,005,231
156,743
338,469
137,612
342,701
13,139
663,660
51,451
14,560
65,753
30,043
455
23,532
19,138
934,445
412,289
7,543
906,784
242,340
1,396,668
26,193
251,103
(142,527)
(252,011)
1,304,316
147,058
405,217
101,679
70,403
41,809
11,698
175,004
356,747
44
2011-12
FINAL BUDGET
375,000
(179,495)
58,000
19,570
61,162
96,719
2,897
2,302,992
149,293
400,000
284,141
1,000
222,612
279,660
17,941
259,037
186,496
2,505,661
1,175,705
205,715
358,359
294,000
487,771
13,139
995,158
42,700
16,127
65,461
18,000
2,000
48,101
2,000
1,089,889
554,704
7,390
731,664
163,861
1,630,000
45,640
8,100
(173,007)
(439,835)
1,501,000
163,391
321,507
119,959
79,800
121,036
2,692
200,000
389,318
2012-13
PREL. BUDGET
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
62,800
82,994
950
204,000
404,401
EXPENDITURE BY OBJECT
2010-11
ACTUAL
OBJ DESCRIPTION
413
414
416
417
418
419
421
430
433
440
441
442
460
461
470
490
492
499
510
520
530
535
555
556
580
581
589
820
821
895
896
898
910
Supplies - Electrical
Supplies - Oper. Grounds
Supplies - Lighting
Supplies - Mechanical
Supplies - Pool
Supplies - Oper. Vehicles
Supplies - EPI Pen
Instructional Supplies
Individualized Instructional Supplies
Fuels - Stored for Heating
Fuel - Vehicles
Fuel - Generators
Textbooks and Workbooks
Standardized Tests
Library Books
Food-Instructional Materials
Food & Beverages for Meetings
Warehouse Inventory Adjustment
Site/Grounds Acquisition/Improvement
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Capital Leases
Technology Equipment
Major Software Purchase
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Lease Transactions/Installment
Dues and Memberships
Software License Fees
Indirect Cost Chargeback
Taxes & Interest Penalties
Scholarships
Perm. Transfers to Other Funds
25,960
88,250
43,889
184,062
38,673
45,215
2,588
1,281,427
48,134
4,172
121,091
59,512
71,092
227,589
124,864
13,826
18,710
23,459
5,940
25,439
222,673
1,450,609
472,630
55,856
199,532
111,283
34
102,084
7,434,560
Total
2011-12
FINAL BUDGET
21,225
85,000
67,633
144,292
64,182
44,822
3,500
1,919,728
52,880
15,000
132,478
47,772
211,269
245,021
98,738
13,235
20,804
15,000
50,837
131,654
1,794,386
153,928
39,657
210,181
146,558
(2,522)
90,747
7,829,411
2012-13
PREL. BUDGET
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
202,604,279
204,438,554
207,755,493
648,765
24,064
14,559
51,446
52,699
1,764
39,431
7,874
102,773
260
3,590
3,439
6,435
532
5,719
502,024
24,323
6,298
29,752
43,204
1,768
32,020
5,925
69,537
200
2,588
2,300
6,175
5,000
403,152
5,000
5,000
31,607
26,856
4,426
49,579
158
1,400
1,773
6,475
5,000
GENERAL FUND/Magnet Program
140
141
145
183
210
214
218
220
225
230
250
270
280
305
308
Teachers Salary
Instructional Clerk Salary
Substitute Teachers Salary
Stipend
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Workers' Compensation - Premiums
Reemployment Compensation
Contracted Services
Printing Chargeback
45
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2010-11
ACTUAL
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
313
314
329
360
366
401
430
530
555
820
89,130
234
813,494
17,508
1,508
44,951
8,875
44,475
-
45,579
5,001
6,000
865,784
3,422
28,587
27,124
76,041
-
6,000
768,582
2,000
13,000
-
1,983,527
1,788,652
1,330,008
144,444
571,630
1,005,061
28,240
16,669,682
299,714
165,593
40,779
367,056
424,749
28,583
417,794
193,061
159,668
1,561,970
2,012,693
43,784
74,484
465,550
167,170
4,803,098
180,723
8,083,554
120,735
137
1,067,671
307
142,603
64,552
3,870
128,484
2,804,520
762,050
1,586,792
360,388
144,444
589,277
1,045,963
51,283
16,256,077
356,335
493,251
263,000
762,766
34,029
375,924
188,331
182,365
1,633,980
2,078,028
44,660
75,974
525,445
172,991
4,660,010
184,338
8,211,903
120,219
1,060,185
408
260,074
223,057
7,020
3,059,612
796,506
1,736,549
365,665
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
3,144,886
823,101
1,933,259
365,948
Federal Sub Award, under $25,000
Federal Sub Award, over $25,000
Postage
Transp Contract w/Public/Private Carriers
Travel, Conventions and Conferences
Gen Supplies
Instructional Supplies
Equipment - Purchased or Leased
Technology Equipment
Dues & Membership
Total
GENERAL FUND/Special Education Account
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
187
191
199
210
214
218
220
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 Instructional Support Personnel
Classroom Support-Non Licensed
Substitute Teachers Salary
Nurses Salary
Private Duty Nurse Salary
Occupational Therapist Salary
Psychologist Salary
Due Process - IEP Facilitator
Instructional Trainer
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 Timesheets
Cell Phone Reimbursement
Sick Leave and Severance Pay
Salary Adjustments
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
46
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
225
230
250
251
252
270
271
280
290
291
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
461
470
490
492
520
530
533
555
556
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Tax Advantage Employer-Sponsored Hlth Arrangement
OPEB - Up to or Equal to ARC
Workers' Compensation - Premium
Workers' Compensation - Claims
Unemployment Compensation Insurance
OPEB in excess of ARC
OPEB (Pay as you go)
Contracted Printing
Contracted Services
Printing Chargeback
Fed Sub Award under $25K
Fed Sub Award over $25K
Communication Services - Telephone
Postage
Licensed Nursing Services over $25K
Contract Repairs
Transp Contract w/Public/Private Carriers
Interpreter for the Deaf under $25K
Foreign Interpret under $25K
Transportation Chargeback
Travel, Conventions and Conferences
Out of State Travel
Entry Fees/Student Travel
Rental and Leases
Certified Para/Personal Care Services under $25K
Licensed Nursing Services
Payments for Educ to MN Sch Dist
Spec Educ Contracted Services-Pupils
Field Trips - Admission
General Supplies
Software
Resales
Subscription & Professional Books
Fundraisers Materials & Supplies
Supplies - Repairs
Instructional Supplies
Individualized Instructional Supplies
Fuel - Vehicles
Standardized Tests
Media Resources
Food - Instructional
Food & Beverages for Meetings
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Other Equip Spec Ed Direct Instruction
Technology Equipment
Major Software Purchases
47
2010-11
ACTUAL
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
6,861,685
20,531
246,241
18,730
323,112
181,938
22,672
65,137
148,452
78,257
18,825
407
18,524
16,144
36,152
200
5,609
24,798
38,464
141,987
10,574
8,221
14,109
39,759
193,477
156,096
113,308
9,470
1,109
14,881
597
963
17,788
360,399
115
59
165
71,879
93,889
-
6,757,733
20,808
257,853
13,929
177,020
168,544
1,700
105,000
41,447
5,000
20,188
178,576
39,780
9,000
33,871
48,030
183,948
2,154
6,800
11,800
18,000
167,728
402,500
155,576
142,452
19,530
17,683
3,788
439,217
500
58,203
90,000
25,000
118,201
-
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
71,348
-
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2010-11
ACTUAL
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
557
820
821
898
114,916
5,482
2,065
51,417
153,843
9,615
6,716
50,571
45,000
8,615
8,104
50,571
54,499,791
55,921,973
57,739,895
Supervisor
Kindergarten Teacher Salary
Special Education Teacher Salary
Vocational Teacher Salary
Teachers Salary
Licensed Instructional Support Salary
Substitute Teachers Salary
Nurse
Occupational Therapist
Guidance Counselors
Psychologist
Librarian
Due Process/IEP Facilitator
Instructional Trainers
Social Worker
Speech Pathologist
Physical Therapist
Non-Supervisory Special Staff
Stipend
FICA/Medicare
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Worker's Compensation - Premiums
Contracted Services
Printing Chargeback
Travel, Conventions and Conferences
Rental
General Supplies
Software
Subscription & Professional Books
Technology Equipment
Dues & Memberships
1,350
126,075
521,970
65,994
2,475,597
2,197,889
32,125
58,097
49,950
56,999
56,141
50,961
1,057
14,543
28,496
137,414
5,155
600
77,834
433,442
328,706
22,526
269,505
680
21,722
26,671
14,440
36,964
2,674
198
8,662
8,613
1,311
3,872,132
2,050,343
8,900
50,298
457,589
358,848
21,733
228,150
658
19,552
26,333
38,313
2,000
20,100
2,500
3,300
1,560
13,500
300
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
Total
7,134,360
7,176,109
7,220,942
Tech Equip Spec Ed Direct Instruction
Dues and Memberships
Software License Fees
Scholarships
Total
GENERAL FUND/Quality Compensation
112
134
136
139
140
143
145
146
149
150
151
152
153
154
156
157
158
165
183
210
218
220
225
230
250
270
305
308
366
370
401
402
404
555
820
48
EXPENDITURE BY OBJECT
2010-11
ACTUAL
OBJ DESCRIPTION
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
GENERAL FUND/Pupil Transportation Account
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
320
329
330
331
332
333
340
342
350
354
358
360
361
365
366
370
395
401
402
404
Administrators Salary
Supervisor Salary
Nurse Sub
School Patrol Advisors
Non Supervisory Special Staff
Bus Driver Salary
Bus Chaperone Salary
Mechanics Salary
Other Classified Salary
Secretarial/Clerical Salary
Longevity
Overtime
Cell Phone Reimbursement
Sick Leave and Severance Pay
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Tax Advantage Employer-Sponsored Hlth Arrangement
OPEB - Up to or Equal to ARC
Workers' Compensation - Premium
Workers' Compensation - Claims
Unemployment Compensation
Interdepartmental Benefits Chargeback
Advertising Expense
Contracted Printing
Laundry/Dry Cleaning
Contracted Services
Printing Chargeback
Communication Services - Telephone
Postage
Electricity
Heating Fuel
Rubbish Removal
Water & Sewage
Liability Insurance
Vehicle Insurance
Contract Repairs
Contract Repair - Insurance
Contract Repair - Vehicles
Transp Contract w/Public/Private Carriers
Transportation Non Public-Parent Reimbursement
Transportation Chargeback-Charters
Travel, Conventions and Conferences
Rental and Leases
Inter Dept. Admin. Service Chargeback
General Supplies
Software
Subscription & Professional Books
88,893
78,209
56,929
456,196
4,172,215
772,191
476,500
106,014
134,739
74
1,620
1,335
61,920
452,635
434,196
3,848
14,826
1,689,562
6,285
26,446
21,251
16,911
205,971
2,141
5,058
26,116
6,351
30,034
1,655
400
7,820
51,042
9,297
2,809
3,283
60,426
35,958
8,008
31,750
85,512
3,504,929
137,495
(995,198)
4,891
62,133
(9,171)
14,163
26,696
466
49
90,160
78,209
68,000
457,922
4,472,200
995,000
437,821
112,000
136,113
250
4,000
2,200
5,000
40,000
557,937
516,027
4,100
14,825
2,013,858
12,148
36,782
9,300
197,549
155,000
18,160
2,000
7,000
5,000
25,800
4,500
600
9,000
58,000
40,000
5,200
3,700
90,000
50,000
20,000
12,000
70,000
3,300,000
90,000
(814,800)
8,500
145,900
(7,000)
17,500
18,000
600
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)
17,000
6,000
600
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
409
419
441
530
548
555
820
821
Supplies - Repairs
Supplies - Vehicle
Fuel - Vehicles
Equipment - Purchased or Leased
Buses
Technology Equipment
Dues and Memberships
Software License Fees
Total
2010-11
ACTUAL
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
461,264
1,171,174
109,401
1,446,699
1,833
320
27,849
800
490,000
1,300,000
73,000
3,500
15,000
800
510,000
1,467,000
65,000
1,367,000
3,000
4,500
20,000
15,611,368
15,478,361
16,588,266
GENERAL FUND/Capital Expenditure Account
110
112
140
141
165
171
183
210
214
218
220
225
230
250
251
270
305
316
350
366
370
372
401
402
404
460
470
510
520
530
535
555
556
580
581
589
820
821
822
896
Administrators Salary
Supervisor Salary
Teachers Salary
Instructional 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
Tax Advantage Employer-Sponsored Hlth Arrangement
Workers' Compensation - Premium
Contracted Services
Data Processing Service
Contracted Repairs
Travel, Conventions and Conferences
Rental and Leases
Ice Rental
General Supplies
Software
Subscriptions/Prof Books
Textbooks and Workbooks
Library Books
Site/Grounds Acquisition/Improvement
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Capital Leases
Technology Equipment
Major Software Purchase
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Lease Transactions/Installment Sales
Dues and Memberships
Software License Fees
TIES Fees
Taxes & Special Assessments
103,040
165,889
171,267
52,189
609,237
43,514
55,697
89,155
70,659
11,838
16,418
238,299
1,912
14,206
792
5,577
648,848
192,954
745
2,733,400
208,034
38,279
96
32
1,430,873
35
10,855
96,379
365,250
60,491
119,731
1,112,248
63,660
552
196,544
734,400
8,566
Total
9,671,663
50
103,040
165,889
204,966
63,069
573,375
43,513
88,269
67,313
11,273
16,677
250,418
2,606
16,014
5,258
366,750
442,059
40,000
2,944,480
237,000
35,500
11,000
2,311,460
33,963
14,056
82,760
1,071,542
450,000
370,319
81,275
1,241,771
28,504
(450,000)
231,393
734,400
11,889,912
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
284,162
734,400
29,137
10,871,846
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2010-11
ACTUAL
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
103,040
136,224
148,289
8,805
29,488
2,648,651
40,044
543,566
319
267,734
274,747
255,784
4
5,088
269,581
1,230
7,848
10,681
935
76,500
47,355
5,711
117,645
45
15,358
2,108
10,284
6,188
87,628
55,500
17,603
2,652
80,875
417,920
8,269
2,921
51,241
3,920,031
560,735
608,352
400,999
43,963
10,088
12,334
103,040
135,177
144,592
7,000
35,000
2,423,560
40,000
543,566
300
267,700
262,543
248,816
4,621
288,177
1,154
11,050
3,636
110,503
30,000
114,737
300
100
21,500
3,500
5,000
500
6,500
110,110
80,000
34,500
3,800
92,475
417,957
15,000
1,000
85,000
4,261,152
560,000
552,116
10,000
225,000
15,000
11,500
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
225,000
15,000
11,500
11,314,364
11,287,182
11,843,195
FOOD SERVICE FUND
110
112
171
172
173
176
177
178
191
195
210
214
218
220
225
230
250
251
252
270
271
280
295
301
303
305
308
309
320
329
332
350
366
370
395
401
402
404
409
490
491
495
520
530
555
820
Administrators Salary
Supervisor Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodians
Cafeteria Workers
Cafeteria Workers Substitute
Lunchroom Supervision & Cleanup Salary
Sick/Severance
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Tax Advantage Employer-Sponsored Hlth Arrangement
OPEB - Up to or Equal to ARC
Workers' Compensation - Premium
Workers' Compensation - Claims
Reemployment Compensation Insurance
Inter Dept. Emp. Benefits Chargeback
Advertising
Contracted Printing
Contracted Services
Printing Chargeback
Architects
Communication Services
Postage and Express
Rubbish Removal
Contracted Repairs
Travel, Conventions and Conferences
Rental and Leases
Inter Dept. Admin. Service Chargeback
General Supplies
Software
Subscription & Professional Books
Supplies - Repairs
Food Cost
Commodities Consumed
Milk Cost
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Technology Equipment
Dues and Memberships
Total
51
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2010-11
ACTUAL
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
127,696
397,370
166,100
1,486,325
661,053
14,933
86,292
14,346
241,700
143,777
214,393
62,899
530,760
13,502
60,748
9,090
2,160
39,185
121,466
301,606
148,829
98,914
28,142
508,896
2,672
37,541
12,535
88,336
26,297
1,464
7,320
53,723
1,276
41,348
2,637,192
28,116
1,304
43,210
19,203
6,257
2,988
2,377
7,258
5,445
22,289
16,515
5,178
22,200
35,195
117,656
331,120
180,527
1,600,717
779,705
33,000
78,976
14,682
269,333
158,234
196,093
99,255
512,707
22,280
96,175
8,980
4,860
5,400
47,000
132,145
329,610
166,100
115,272
29,687
526,256
2,703
36,069
12,251
50,000
29,534
7,200
6,000
51,558
6,375
47,275
2,649,017
37,082
1,332
46,615
30,750
14,500
7,480
6,500
15,210
6,100
31,150
22,743
7,500
22,336
38,900
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
5,480
5,500
14,490
5,600
25,100
31,688
8,500
25,388
33,900
COMMUNITY SERVICE FUND
110
112
120
140
141
143
145
146
156
163
164
165
170
171
172
173
183
186
187
191
195
210
214
218
220
225
230
250
251
252
270
271
280
291
295
301
303
305
308
320
329
330
331
332
333
350
360
365
366
369
370
394
Administrators Salary
Supervisor Salary
ECFE/Sch. Readiness/ABE Manager
Teachers Salary
Instructional Clerk Salary
Licensed Instructional Support
Substitute Teachers Salary
Nurses Salary
Social Workers
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 Reimbursement
Sick/Severance
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Tax Advantage Employer-Sponsored Hlth Arrangement
OPEB - Up to or Equal to ARC
Workers' Compensation - Premium
Workers' Compensation - Claims
Unemployment Compensation
OPEB Pay as you go
Inter Dept. Emp. Benefits Chargeback
Advertising Expense
Contracted Printing
Contracted Services
Printing Chargeback
Communication Services - Telephone
Postage
Electricity
Heating Fuel
Rubbish Removal
Water & Sewage
Contracted Repairs
Transp Contract w/Public/Private Carriers
Transportation Chargeback
Travel, Conventions and Conferences
Entry Fees/Student Travel
Rental and Leases
Payment for Education Other Agencies
52
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2010-11
ACTUAL
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
395
401
402
403
404
405
412
430
433
460
461
470
490
492
530
555
820
895
898
70,823
45,431
11,895
614
1,674
6,602
1,703
140,647
124,330
3,463
874
1,259
14,808
4,188
42,133
5,647
-
86,092
64,196
53,521
2,335
2,350
7,500
6,100
160,025
123,849
23,057
1,000
1,900
5,300
8,000
19,200
65,399
4,695
-
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
9,083,515
9,676,469
9,723,946
Supervisor Salary
FICA/Medicare
PERA (Public Employee Retire Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
TSA Match
Workers' Compensation - Premium
Advertising
Contracted Services
Contract Repairs
Travel
General Supplies
Site/Grounds Acquisition/Improvement
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Technology Equipment
77,105
5,425
5,494
1,540
19,740
157
1,250
359
410
318,368
2,724
744,053
4,875,798
2,245
-
77,105
5,899
5,590
1,540
21,684
148
1,250
339
481,445
1,384
1,356,687
5,294,389
-
78,069
5,972
5,660
1,540
21,684
148
1,250
344
442,553
-
Total
6,054,668
7,247,460
6,637,900
142,368
92,070
53,498
6,549
102,540
257,895
493,795
-
177,618
77,305
6,498
143,982
244,855
392,601
93,107
-
1,148,715
1,135,966
-
Inter Dept. Admin. Service Chargeback
General Supplies
Software
Resale Supplies
Subscription & Professional Books
Fundraiser Materials & Supplies
Supplies - Custodial Cleaning
Instructional Supplies
Individualized Instructional Supplies
Textbooks and Workbooks
Standardized Tests
Library Books
Food-Instructional Materials
Food & Beverages for Meetings
Equipment - Purchased or Leased
Technology Equipment
Dues and Memberships
Indirect Cost Chargeback
Scholarships
Total
-
ALTERNATIVE FACILITIES-LEVY ACCOUNT FUND 15
112
210
214
220
225
230
250
270
301
305
350
366
401
510
520
530
555
999,745
5,080,935
-
2004 FACILITIES REFERENDUM ACCOUNT FUND 56
370
460
470
510
520
530
555
821
Rental and Leases
Textbooks
Media Resources
Site/Grounds Acquisition/Improvement
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Technology Equipment
Software
Total
53
EXPENDITURE BY OBJECT
2010-11
ACTUAL
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
Contracted Services
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Technology Equipment
Taxes and Special Assesstments
111,083
2,055,861
-
18,043
343,146
64,967
42,453
28,943
-
Total
2,166,944
497,552
-
Bond, Redemption of Principal
Bond, Interest
Loans, Redemption
Loans, Interest
Other Debt Service
14,830,000
3,280,615
2,565
256
4,481
14,940,000
3,083,090
2,565
128
12,000
14,235,000
2,494,050
12,000
Total
18,117,918
18,037,783
16,741,050
1,708,038
450
1,708,038
1,000
1,295,000
1,708,038
1,000
1,708,488
1,709,038
3,004,038
1,000
1,000
1,000
1,000
1,000
1,000
1,847,266
-
-
1,847,266
-
-
Stipend
FICA/Medicare
TRA (Teacher Retirement Assn)
Workers' Compensation - Premium
Printing Chargeback
3,671
265
202
17
86
-
-
Total
4,242
-
-
OBJ DESCRIPTION
CEDAR VALLEY LEARNING CENTER ACCOUNT
305
520
530
555
896
DEBT SERVICE FUND 07 - REGULAR
710
720
730
740
790
DEBT SERVICE FUND 47 - OPEB
710 Bond, Redemption of Principal
720 Bond, Interest
790 Other Debt Service
Total
EXPENDABLE TRUST FUND 08
Scholarship Funds
898 Scholarships
Total
TRUST FUND 18
Employees Flexible Spending Plan
891 Claims Paid to Participants
TOTAL
AGENCY FUND 09
District Graduate Credits
183
210
218
270
308
54
EXPENDITURE BY OBJECT
2010-11
ACTUAL
2011-12
FINAL BUDGET
2012-13
PREL. BUDGET
Social Worker
FICA/Medicare
TRA (Teacher Retirement Assn)
Dental Insurance
Health Insurance
Life Insurance
TSA Match
Workers' Compensation - Premium
Travel
Payment for Education - Other MN ISD
Payment for Education - Other Agency
General Supplies
13,374
1,023
745
158
5
100
62
25
110,000
30,000
37
13,873
1,061
832
158
5
100
61
100
110,000
30,000
200
100
100,000
200
Total
155,529
156,390
100,300
677,894
450,000
450,000
677,894
450,000
450,000
7,894
6,718,478
1,694
668,755
-
668,755
-
6,728,066
668,755
668,755
OBJ DESCRIPTION
AGENCY FUND 39
Local Collaborative Time Study
156
210
218
220
225
230
250
270
366
390
394
401
INTERNAL SERVICE FUND 20
Severance Pay (GASB #16)
191 Sick Leave and Severance Pay
TOTAL
INTERNAL SERVICE FUND 22
Other Post-Employment Benefits (GASB #45)
220 Dental
225 Employee Insurance - Health
230 Life
TOTAL
55
56
Additional Information
Independent School District 196
2012-13 Operating Funds Budget Timetable
Preliminary Budget
Activity
Completion of long range enrollment projections
and 2011-12 enrollment projections by school
Preparation of preliminary five-year general fund
budget forecast
Budget Advisory Council meet to discuss
assumptions to be used for preliminary five-year
general fund budget forecast
School Board meet to review results of various
five-year general fund forecast scenarios; identify
“most likely” scenarios for budget planning
School Board Audit and Finance Committee meet
to review 2012-13 capital expenditure account
budget guidelines and budget planning
assumptions
First reading of staffing guidelines (new business)
Second reading and School Board approval of
staffing guidelines (old business)
Preliminary staffing allocations to director of
elementary education and director of secondary
education
Staffing allocations, building allocations and
budget instructions send to principals and districtlevel administrators
MyBudgetFile budget centers open for budget
preparation
Principals and district-level administrators
complete and submit budget for directors’ review
and submission
Directors and superintendent review, approve
and submit budgets to finance; inform finance
when ready for processing
Prepare draft copy of preliminary budget
Cabinet review and approval of proposed
preliminary budget
Audit/Finance committee meet to review
proposed preliminary budget
First reading of proposed preliminary budget
(new business)
Second reading and approval of preliminary
budget (old business)
Preliminary budget in place and being expended
and monitored
Person Responsible
Director of Finance & Operations
Coordinator of Finance
Student Information Supervisor
School Board
Director of Finance & Operations
Coordinator of Finance
Director of Finance & Operations
Budget Advisory Council
Deadline
November 21, 2011
Superintendent
Director of Finance & Operations
School Board
School Board Audit and Finance
Committee
Superintendent
Director of Finance & Operations
Coordinator of Finance
Superintendent
Director of Human Resources
School Board
Superintendent
Director of Finance & Operations
Director of Human Resources
School Board
Coordinator of Finance
January 23, 2012
March 14, 2012
Coordinator of Finance
March 16, 2012
Coordinator of Finance & Staff
March 16, 2012
Elementary Principals
District-level Administrators
Middle School Principals
High School Principals
Superintendent
Directors
April 13, 2012
Director of Finance & Operations
Coordinator of Finance
Cabinet
May 21, 2012
May 29, 2012
Audit/Finance Committee
June 11, 2012
School Board
June 11, 2012
School Board
June 25, 2012
Coordinator of Finance, Principals
District-Level Administrators
July 1, 2012
59
November 2011
through January 2012
November 9, 2011 &
January 11, 2012
February 13, 2012
February 13, 2012
March 12, 2012
April 20, 2012
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
Student Enrollment - Actual or Projected October 1st Total Student Counts
October 1
Early
Childhood
Kindergarten
Elementary
2003
418
1,823
2004
396
2005
Annual %
Increase
(Decrease)
Secondary
Center-Based
Special Educ.
Total
Enrollment
12,220
13,466
645
28,572
0.17%
1,787
12,065
13,449
685
28,382
-0.66%
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 Estimates
425
1,911
11,632
12,637
815
27,420
0.06%
Note:
Enrollment numbers through October 1, 2011 are actual, based on the district's official October 1 enrollment report.
October 1, 2012 enrollment estimate is based on the district long-range enrollment projections reviewed
by the School Board in November 2011.
60
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
Students – Adjusted Average Daily Membership (ADM)
Actual for Last Nine Years and Projections for 2011-12 and 2012-13 School Years
ADM (for Students Served or Tuition Paid)
Total
Total Pupil Units
Percent
Increase
Number
(Decrease)
Year Ended
June 30,
Early Childhood
and Kindergarten –
Handicapped
Kindergarten
Elementary
Secondary
Number
2003
297.39
1,689.51
12,862.70
13,689.05
28,538.65
-0.09%
33,060.70
0.18%
2004
298.80
1,673.04
12,520.90
13,688.76
28,181.50
-1.25%
32,680.15
-1.15%
2005
334.54
1,625.84
12,422.88
13,741.17
28,124.43
-0.20%
32,654.31
-0.08%
2006
344.82
1,656.02
12,206.24
13,740.72
27,947.80
-0.63%
32,443.12
-0.65%
2007
360.43
1,645.73
12,029.42
13,659.88
27,695.46
-0.90%
32,162.29
-0.87%
2008
367.01
1,584.83
11,899.30
13,643.75
27,494.89
-0.72%
32,062.72
-0.31%
2009
377.49
1,706.23
11,842.79
13,405.61
27,332.12
-0.59%
31,781.05
-0.88%
2010
367.80
1,627.40
11,927.93
13,302.87
27,226.00
-0.39%
31,684.09
-0.31%
2011
362.72
1,658.41
11,839.44
13,238.44
27,099.01
-0.47%
31,511.01
-0.55%
2012 Estimate
362.72
1,705.85
11,958.57
13,009.48
27,036.62
-0.70%
31,409.52
-0.87%
2013 Estimate
362.72
1,709.37
11,967.75
13,010.76
27,050.60
-0.18%
31,393.06
-0.37%
Percent
Increase
(Decrease)
Note 1:
ADM totals are actual except 2011-12 and 2012-13 which are estimates for budget development use.
Note 2:
Beginning in 2004, the ADM that can be generated by a single student for general education aid is capped at 1.0. Enrollments for prior
years are presented above under the “old law” (capped at 1.5 ADM per student).
Note 3:
ADM is weighted as follows in computing pupil units:
Early Childhood
and Kindergarten –
Handicapped
Kindergarten
Elementary
1–3
Elementary
4–6
Secondary
Fiscal 1996
through 1999
1.000
0.530
1.060
1.060
1.300
Fiscal 2000
through 2007
Various
0.557
1.115
1.060
1.300
Fiscal 2008
Various
0.612
1.115
1.060
1.300
61
62
-19.56%
732
2011
10-Yr. % Increase
778
980
2007
2010
1,026
2006
823
1,010
2005
2009
988
2004
931
1,051
2003
2008
980
Speech/
Language
Impaired
2002
December 1
Counts
-4.93%
212
233
237
260
244
274
286
275
276
246
DCD
MildModerate
-27.40%
53
52
58
58
54
53
62
68
72
70
DCD
SevereProfound
7
1
100.00%
21
26
23
22
20
15
15
12
Severely
Multiple
Impaired
15.38%
60
54
61
63
62
54
61
52
51
52
Physically
Impaired
45.00%
87
94
90
92
92
83
80
68
67
69
Hearing
Impaired
18.75%
19
17
15
17
19
16
17
14
15
19
Visually
Impaired
-32.26%
945
990
1,044
1,028
1,088
1,120
1,200
1,264
1,313
1,338
Specific
Learning
Disorder
-36.46%
298
338
321
370
384
424
444
465
464
478
Emotional/
Behavior
Disorder
100.00%
3
2
3
2
3
4
2
2
1
2
Deaf-Blind
123.46%
581
558
541
516
485
441
432
389
345
283
Other
Health
Disorder
Special Education Unduplicated Child Count - Actual December 1
Last Nine Years and 2011-12 School Year
Educating our students to reach their full potential
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
375.44%
813
755
750
711
623
538
472
367
290
224
Autistic
Spectrum
Disorder
10.00%
11
11
14
14
11
13
11
7
7
7
Traumatic
Brain
Injury
53.73%
412
371
399
364
314
314
301
305
275
311
Developmentally
Delay
8.67%
4 247
4,247
4,279
4,379
4,448
4,379
4,375
4,393
4,276
4,234
4,080
Total
-0.75%
0 75%
-3.80%
-1.55%
1.58%
0.09%
-0.41%
2.74%
0.99%
3.77%
4.40%
Annual %
Increase
(Decrease)
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
Employee Head Counts
Last Nine Years and 2011-12 School Year
Year Ended
June 30,
Administrators/ Supervisor/
Principals
Special Staff
Teachers/
Nurses
Clerical
Truck Drivers/
Mechanics/
Custodians Food Service Bus Drivers Non-Licensed
Total
Employees
2003
90
53
2,549
923
211
176
222
34
4,258
2004
93
55
2,535
916
194
166
244
33
4,236
2005
91
57
2,366
903
182
167
247
35
4,048
2006
94
58
2,685
1,101
208
201
271
32
4,650
2007
99
60
2,351
1,052
228
209
270
42
4,311
2008
103
64
3,002
1,165
261
248
297
45
5,185
2009
109
61
2,543
977
212
185
247
42
4,376
2010
106
60
2,724
1,003
227
189
273
42
4,624
2011
101
58
2,481
904
202
191
258
41
4,236
2012
104
57
2,522
920
201
186
265
49
4,304
Percent Increase
(decrease) over
10 years
15.56%
7.55%
-1.06%
-0.33%
-4.74%
5.68%
19.37%
44.12%
1.08%
Note 1:
Note 2:
This schedule is a headcount based on assignment; employees with multiple assignments are reflected multiple times.
Administrators and principals include superintendent, supintendent cabinet members, district office administrators, principals,
secondary school assistant principals, secondary school assistant administrators.
63
64
26,134
Total
48.593
4.095
4.236
4.152
4.137
1.000
0.500
18.120
2 065
2.065
2.089
2.088
2.093
2.066
2.072
12.473
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
11.879
0.000
0.000
0.000
0.000
0.000
0.000
-
-
0.568
0.629
0.764
0.738
0.623
0.747
0.755
0.531
0.655
0.648
0.563
0.777
0.666
0.872
0.732
0.504
0.500
0.607
11.879
30.914
3.000
0.813
4.944
4.676
4.627
0.854
18.914
2.000
2
000
2.000
2.000
2.000
2.000
2.000
12.000
-
976.953
66.648
85.810
81.276
80.438
14.476
6.316
334.964
30.582
30
582
41.662
41.367
43.546
30.914
33.573
221.644
25.265
21.224
27.114
25.688
22.670
33.482
23.041
13.949
22.401
28.493
20.042
34.290
23.517
28.727
23.878
13.545
15.347
17.673
420.345
Instructional Counselor/ Classroom
Assistant
Dean
Teacher
133.346
4.391
4.938
4.751
4.729
0.450
0.000
19.259
2.850
2
850
3.720
3.900
3.900
3.190
2.520
20.080
5.306
4.774
5.934
5.535
4.767
6.710
5.390
4.070
5.058
5.779
4.733
6.935
5.356
6.168
5.201
4.090
4.050
4.154
94.007
Specialist
13.235
0.000
0.000
0.000
0.000
0.000
0.000
-
0.650
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
0.450
2.700
-
Technology
Assistant
26.441
1.000
1.000
1.000
1.000
0.813
0.250
5.063
0.938
0
938
0.938
0.938
0.938
0.938
0.938
5.628
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
0.875
15.750
Nurse
48.000
4.000
4.000
4.000
4.000
1.000
1.000
18.000
2.000
2
000
2.000
2.000
2.000
2.000
2.000
12.000
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
18.000
12-month
Secretary
34.376
2.207
2.861
2.706
2.677
1.350
0.900
12.701
0.650
0
650
0.705
0.700
0.737
0.650
0.650
4.092
0.941
0.900
1.036
0.981
0.900
1.238
0.900
0.900
0.900
1.074
0.900
1.287
0.900
1.105
0.921
0.900
0.900
0.900
17.583
10-month
Secretary
109.746
4.060
5.263
4.978
4.926
0.000
0.675
19.902
3.166
3
166
4.313
4.282
4.508
3.200
3.475
22.944
3.782
3.214
4.148
3.905
3.418
5.259
3.506
3.040
3.403
4.332
3.046
5.203
3.548
4.347
3.629
3.040
3.040
3.040
66.900
10-month
Clerk
Note 2: Specialist FTE allocations at the elementary schools include band, media, physical education, general music and reading recovery teachers.
Specialist FTE allocations at the middle schools include band and media teachers.
Specialist FTE allocations at the high schools include media, development psychology program, 6th and 7th period requests and work experience disadvantage program.
Note 1: Total FTE allocations to the schools are based on projected October 1, 2012 enrollment and School Board-approved staffing guidelines.
Data as shown above does not include additional FTEs funded by schools' instructional allocations, basic skills revenue, integration revenue, career development, site councils and booster clubs.
Staff funded by various federal grants are excluded from this summary.
1,697
2,200
2,081
2,059
380
150
8,567
828
1,128
1,120
1,179
837
909
6,001
697
572
748
706
634
917
626
381
624
795
551
953
637
790
658
369
423
485
11,566
Apple Valley
Eagan
Eastview
Rosemount High
School of Environmental Studies
Alternative Learning Center
High Schools Total
High Schools
Black Hawk
Dakota Hills
Falcon Ridge
Rosemount Middle
Scott Highlands
Valley Middle
Middle Schools Total
Middle Schools
Cedar Park
Deerwood
Diamond Path
Echo Park
Glacier Hills
Greenleaf
Highland
Northview
Oak Ridge
Parkview
Pinewood
Red Pine
Rosemount Elem.
Shannon Park
Southview
Thomas Lake
Westview
Woodland
Elementary Schools Total
Elementary Schools
Projected
10/1/12
Enrollment
Preliminary 2012-13 School Staffing Allocation Table
Educating our students to reach their full potential
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
9.000
2.000
2.000
2.000
2.000
0.000
1.000
9.000
-
-
Campus
Security
1,447.208
91.851
111.371
110.257
109.033
23.941
11.495
457.948
45.351
45
351
58.610
58.625
60.899
46.058
48.328
317.871
39.162
34.116
42.371
40.221
35.753
50.811
36.966
25.864
35.792
43.700
32.659
51.867
37.362
44.593
37.736
25.454
27.211
29.749
671.389
By School
Total
65
-10.07%
48.300
48.300
50.700
50.200
51.565
52.115
56.950
52.740
53.750
-10.83%
107.275
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
981.43%
75.700
72.000
76.037
80.537
EBD
SLD/MMMI/ CIP/NBA/ Elem EBD
Teachers
-21.05%
15.000
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
Note 1: Total FTEs as summarized does not include 9.0 FTEs funded by federal special education aid.
-6.64%
25.200
2010
10-Yr. %
Increase
30.425
2009
25.300
30.125
2008
2013
30.600
2007
25.300
29.425
2006
2012
27.900
2005
25.300
27.100
2004
2011
Language
Psychologist
Year
53.710
Speech/
Fiscal
Center-based
DCD/SPMI/CID/
Resource
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
18.46%
15.400
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
16.300
18.400
19.400
16.250
16.750
15.800
DAPE
38.02%
36.300
36.300
36.300
35.600
35.600
34.100
34.900
32.800
29.400
26.300
Teacher
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
12.33%
8.200
8.800
9.700
10.300
10.300
10.200
9.500
8.600
8.600
7.300
Therapist
Occupation
ECSE
1.85%
13.750
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 Projection for 2012-13
Special Education Staffing Allocation Table
Educating our students to reach their full potential
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
-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 &
2.63%
7.800
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
100.00%
0.600
0.600
1.726
1.564
2.429
1.976
1.825
-
-
-
Teacher
Homebound
100.00%
9.000
9.000
9.000
9.000
-
-
-
-
-
-
Team
Evaluation
Elementary
3.64%
428.525
429.675
445.126
448.058
439.095
441.404
469.676
435.787
430.830
413.459
FTEs
Total
-3.73%
-4.10%
-0.65%
2.04%
-0.52%
-6.02%
7.78%
1.15%
4.20%
5.93%
(Decrease)
Increase
Annual %
66
Other
Total
361.825
3.313
21.252
0.844
Severely Multiple Impaired
Early Childhood Special Education
0.422
Traumatic Brain Disorder
45.316
Emotional/Behavior Disorder
128.12
10.33
Specific Learning Disorder
Autistic Spectrum Disorder
2.531
Visually Impaired
14.672
13.574
Hearing Impaired
Other Health Disorder
14.299
107.152
-
Physically Impaired
DCD Mild-Moderate & Severe-Profound
Speech/language Impaired
Disability
Preliminary
Budget
2012-13
349.974
4.094
20.679
0.844
0.422
124.511
14.672
43.505
11.174
2.531
10.793
13.455
103.294
-
Final Budget
2011-12
350.224
6.377
19.447
-
0.422
130.572
14.037
41.284
4.127
1.500
8.772
14.037
109.649
-
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
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
2012-13 Preliminary Budget
Special Education Program Para-Professional Allocations
Educating our students to reach their full potential
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
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
(14.810)
3.313
(3.179)
0.844
(2.953)
2.587
(1.963)
(1.361)
7.549
0.451
5.761
(4.730)
(17.816)
-
-4.14%
100.00%
-13.01%
0.00%
-87.50%
2.06%
-11.80%
-2.92%
271.45%
21.68%
73.74%
-24.86%
-14.26%
0.00%
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
$-
67
$33,251,533
$39,939,940
$35,497,755
$35,035,011
$39,668,559
$40,840,312
$33,410,125
$30,234,435
$40,000,000
$37,988,142
$50,000,000
$47,784,706
$60,000,000
$47,688,170
Restricted/Reserved and Unassigned
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
2012-13 Preliminary Budget General Fund (UFARS) Expenditure by Program with Object Series Totals
Salaries &
Wages
Program
Number Program Description
010
School Board
020
Office of Superintendent
030
Instructional Administration
050
School Administration
105
General Administrative Support
107
Other Administrative Support
110
Total
$
205,245
$
Employee
Benefits
82,378
$
Purchased
Services
17,293
$
Supplies &
Materials
36,520
$
Capital
Expenditures
13,054
$
-
Misc.
Expenditures
$
56,000
613,616
430,153
148,274
14,600
15,289
2,000
37,390
(100,607)
77,232
18,124
8,121
31,500
3,300
3,020
10,619,572
7,797,457
2,505,771
198,485
69,331
11,804
36,724
6,750,004
2,494,811
1,773,504
1,281,486
79,481
355,372
765,350
720,687
369,697
161,656
157,982
23,242
7,110
1,000
Business Support Services
3,235,915
1,773,849
1,311,319
30,389
99,650
17,180
3,528
201
Education - Kindergarten
6,023,712
4,650,042
1,342,358
-
31,312
-
-
203
Education - Elementary General
49,682,387
36,974,609
10,732,441
664,198
981,086
273,661
56,392
14,978
204
Title II Part A - Teacher & Principal Training and Recruiting
505,394
313,298
81,733
86,869
8,516
-
205
Title III Part A - English Language Acquisition
203,010
122,102
32,495
41,745
3,122
-
3,546
211
Education - Secondary General
17,036,836
10,341,502
2,821,429
2,741,260
754,020
313,250
65,375
-
212
Visual Art
2,163,716
1,599,318
484,901
700
70,305
8,492
215
Business
914,602
707,699
191,929
1,094
11,880
2,000
-
216
Title I Part A - Improving the Academic Achievement
1,865,647
1,090,704
258,610
376,588
102,815
-
36,930
5,495
218
Gifted & Talented
2,613,141
1,915,521
528,655
112,088
51,382
-
219
Limited English Proficiency
4,171,268
3,123,241
961,758
12,191
67,882
6,046
150
220
English (Language Arts)
11,954,076
7,476,326
2,370,640
14,297
2,009,803
4,800
78,210
-
230
Foreign Language/Native Language
4,198,157
3,196,561
933,598
19,670
40,478
7,850
240
Health, Physical Education & Recreation
7,079,788
5,062,976
1,517,814
16,487
315,061
167,450
-
250
Family Living Science
963,957
724,743
173,057
2,475
58,747
4,900
35
255
Industrial Education
1,075,540
746,456
247,423
2,400
74,411
4,850
-
256
Mathematics
7,688,403
5,751,845
1,901,379
7,600
23,979
3,600
-
257
Computer Science/Technology Education
570,848
418,948
134,784
5,342
10,665
1,109
-
258
Music
6,457,639
4,757,317
1,482,074
26,955
105,635
85,258
400
260
Natural Sciences
8,800,351
5,899,796
1,955,101
11,616
697,554
236,284
-
270
Social Studies
8,474,835
6,345,539
2,072,997
19,249
29,710
7,200
140
291
Cocurricular Activities (Non-Athletics)
1,607,959
962,419
140,157
222,252
254,801
16,000
12,330
292
Boys & Girls Athletics
1,103,803
402,050
58,633
439,798
166,482
18,840
18,000
294
Boys Athletics
1,630,929
1,111,538
162,174
322,868
29,349
5,000
-
296
Girls Athletics
1,409,143
955,872
139,461
293,740
20,070
-
-
298
Extra-Curricular
247,635
55,171
7,748
102,649
82,067
-
-
301
Agricultural
93,067
70,457
11,594
7,158
3,458
100
300
321
Health Occupations
341,295
218,167
86,673
8,525
17,305
8,500
2,125
361
Trade & Industrial Education
350,297
221,766
83,093
7,612
16,434
19,242
2,150
365
Service Occupations
42,263
30,430
7,572
3,123
989
149
371
Related Subjects/Diversified & Interrelated Occupations
380
Special Needs
385
713,434
436,229
132,586
21,900
44,523
76,171
2,025
1,459,888
1,051,755
341,106
58,015
9,012
-
-
Special Needs - Non-Disabled
725,428
523,837
192,405
3,196
3,940
2,050
-
399
Vocational - General (Carl D. Perkins Grant)
226,475
24,493
3,615
148,541
17,591
11,832
20,403
400
General Special Education
218,415
184,060
34,355
-
-
-
-
401
Speech/Language Impaired
6,313,122
4,826,955
1,454,187
12,000
19,980
-
-
402
Developmental Cognitive Disabilities: Mild -Moderate
1,846,438
1,360,458
474,900
10,000
1,080
-
-
403
Developmental Cognitive Disabilities: Severe-Profound
6,802,088
4,656,322
1,799,530
193,536
116,700
33,500
2,500
404
Physically Impaired
1,294,679
755,502
295,137
190,540
22,000
31,500
-
405
Deaf-Hard-Of-Hearing
1,629,833
1,008,162
428,595
148,588
18,888
25,600
-
406
Visually Impaired
546,261
349,612
131,549
27,992
15,108
22,000
407
Specific Learning Disability
8,363,481
6,291,077
1,995,604
13,000
61,800
2,000
-
408
Emotional/Behavior Disorder
5,946,545
4,261,441
1,490,117
140,887
42,500
11,000
600
410
Other Health Disabilities
699,034
457,377
186,782
51,000
3,875
411
Autistic Spectrum Disorders
8,522,185
6,024,973
2,380,897
47,000
44,315
25,000
-
412
Developmentally Delayed
4,170,068
2,964,896
891,608
159,201
93,029
10,748
50,586
414
Traumatic Brain Injury
19,757
10,912
8,845
-
-
-
-
416
Severely Multiple Impaired
26,068
18,136
7,932
-
-
-
-
420
Special Education - Aggregate (three or more disabilities)
10,699,060
7,437,863
2,336,975
651,526
149,544
112,152
11,000
422
Psychological Services
636,116
502,599
114,421
16,492
-
2,604
605
General Instructional Support
4,697,918
2,580,769
914,985
938,042
74,583
7,683
181,856
610
Curriculum Development
2,331,626
1,479,161
310,197
146,077
332,401
5,479
58,311
620
Education Media
3,743,845
2,469,533
769,402
20,744
283,795
27,060
173,311
640
Staff Development
3,568,407
2,488,810
697,596
311,471
46,830
13,000
10,700
710
Secondary Counseling & Guidance Services
2,924,563
2,145,679
695,149
8,900
72,985
-
1,850
712
Elementary Counseling & Guidance Services
60,713
-
-
-
60,713
-
-
720
Health Services
1,925,966
1,406,147
472,184
4,591
39,058
3,956
30
740
Social Work Services
1,196,141
912,924
277,032
5,385
800
-
-
760
Pupil Transportation
16,642,766
6,699,090
3,640,026
2,794,750
2,001,400
1,483,000
24,500
790
Other Pupil Support Services
810
Operations & Maintenance
850
Capital Facilities
940
Property & Liabilities Insurance
950
Transfers
330,193
7,800
1,060
312,883
7,250
17,917,001
7,665,633
3,471,970
5,233,585
1,226,245
319,167
1,200
401
6,311,725
122,671
59,998
3,698,973
84,122
2,316,824
29,137
781,771
-
-
781,771
-
-
-
6,763,313
-
-
-
-
-
6,763,313
Total $ 301,506,450
$ 189,219,027
68
$
62,928,075
$
23,442,229
$
11,258,045
$
6,159,269
$
8,499,805
Glossary
GLOSSARY
This budget has been prepared using the district account codes. These account codes were created to
parallel the state's Uniform Financial Accounting and Reporting Standards (UFARS) account code
structure. UFARS is required for state reporting to the Minnesota Legislature and many state and federal
agencies. The district is able to provide additional information for the local taxpayers, School Board,
administration and staff by utilizing software to expand on the number, and therefore the detail, of account
codes beyond the basic UFARS codes.
Revenue Codes
Local Revenue (Source 001-199)
001
Property Tax Levy
This levy represents the local property tax effort in the basic revenue formula in each fund. This
levy is reduced by the amount of state tax credits, fiscal disparities and county apportionment
revenue.
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, 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.
71
The fees are used for
053
Cocurricular Fine Arts Participation Fees
Fees charged to students for their participation in cocurricular fine arts programs.
060
Admissions
Revenue for admissions, gate receipts, and voluntary donations relating to attendance at any
event or activity sponsored by and under that control of the school board.
071
Medical Assistance Claims
Revenue from billing medical assistance for the provisions of IEP services. This revenue is
generated from medical assistance billings as special education revenue at the district level. This
revenue is included in cross-subsidy reports, but excluded from excess cost aid calculations.
072
Third Party Revenue Received from Private Insurance Providers
This revenue is from billing private insurance providers for the provisions of IEP services. This
revenue is generated from third-party billings as special education revenue at the district level.
This revenue is included in cross-subsidy report, but excluded from excess cost aid calculation.
092
Interest Earnings
This is income from temporary investments in government bonds, treasury certificates, or other
investments authorized by statute. The revenue is allocated proportionally to the funds from
which the resources were invested.
093
Facility Rental
This revenue is from rental of district facilities. Examples include gyms and pools.
094
Facility Labor
This revenue source is for cleaning services provided for rental of district facilities.
096
Gifts & Bequests
This revenue reflects contributions from local philanthropic foundations, local private individuals
or local private organizations for which no repayment of special service to the contributor is
expected.
099
Miscellaneous Local
This revenue source includes amounts from colleges for placement of their student teachers,
local collaborative time study funding and other miscellaneous revenue from local sources.
State Revenue (Source 200-399)
201
Permanent School Fund
This fund is a trust fund created by the Minnesota Constitution and designated as a long-term
revenue source for public schools.
The fund “consists of (a) the proceeds of lands granted by the United States for the use of
schools within each township, (b) the proceeds derived from swamp lands granted to the state,
(c) all cash and investments credited to the permanent school fund and to the swamp land fund,
and (d) all cash and investments credited to the internal improvement land fund and the lands
therein.”
The amount of the revenue is determined by dividing the earnings by the number of pupil units in
average daily attendance in the State of Minnesota.
211
General Education Aid
General education aid includes the sum of Basic, Extended Time, Training and Experience,
Elementary and Secondary Sparsity, Transportation Sparsity, Transition, Equalized Referendum
Aid and Supplemental Aids. Additional revenue is included in this code for which the Legislature
has restricted for specific purposes and must be identified with a Finance Code. These revenues
are: Basic Skills, Operating Capital, Telecommunication Access, Staff Development-50%, Staff
Development-25% Grant, Staff Development-25% District-Wide, Learning and Development,
Quality Compensation (Q Comp), Gifted and Talented, and Pre-Kindergarten Transition.
72
214
Literacy Incentive Aid
This is a new 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
Various other reimbursements which are received from the state, to replace property taxes on
specific types of property which receive tax credits through state formulas. These credits
currently include those for Agricultural Preserve, Enterprise Zone, Disaster Credit, Attached
Machinery Aid, Border City Disparity Credit, Prior Year Rent Property and Mobile Home Credits.
299
State Aid Adjustments
This represents the amount of state aid payments that have been reduced and replaced by
property tax revenue. The state aid adjustments amount may represent either an increase or
decrease to state aid payments. The amount in this code should equal, with the opposite sign,
the amount recorded in revenue code 020.
300
State Aids (Required Specific Finance Code)
This revenue code is used to record state aids for projects specifically defined by the Minnesota
Department of Education. This revenue code is used only when a state finance code is required.
Examples of state aids include: food service aid, adult basic and continuing education, early
childhood family education, non-public pupil aids and school readiness programs.
301
Nonpublic Aid
Revenues received from the state for services and materials provided to nonpublic school
students. Textbooks, instructional materials, guidance services, nursing service are examples of
items that may be provided. This revenue is recorded in the community service fund.
307
Health and Safety Aid
This aid represents aid to equalize the health and safety levy, which provides revenue needed to
complete state approved health and safety projects.
360
Special Education Aid
Partial reimbursement for special education expenditures from the state. This aid represents a
percentage of both salary and equipment costs of the district. For 1997-98 and 1998-99 the levy
portion of special education funding is 20% and 10%, respectively. For 1999-2000 and later
years, this aid represents all categorical revenue for special education costs, including disabled
student transportation, special education bus depreciation aid and special education tuition
adjustments.
369
Revenue from Other State Agencies
This represents revenue received from state agencies other than the Minnesota Department of
Education.
73
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 2011-12, the aid
is calculated at 26 cents per lunch served.
472
Special Assistance - Needy Child Program
This federal aid provides free or reduced-price lunches for qualifying students. This federal aid is
paid in addition to the basic aid as recorded in revenue source code 471. In 2011-12, the aid is
calculated at $2.37 per reduced-price lunches served and $2.77 per free lunch served.
473
Commodity Cash Rebate Program
This revenue code is used to record cash rebate payment from the Food and Nutrition Service of
the Minnesota Department of Education for the value of USDA commodities contained in
approved commercial products purchased by the district.
474
Commodity Distribution Program
This revenue code is used to record the value of USDA donated commodities established by the
latest revision of the “Standardized Commodity Costs” provided by the Child Nutrition Section of
the Minnesota Department of Education. This revenue code should be used with state finance
codes 701-709.
475
Federal Special Milk Program
This federal aid provides for reduced-price milk for qualifying students. In 2011-12, the aid is
calculated at 20.5 cents per ½ pint of milk served.
476
Federal Breakfast Program
This federal aid provides for free, reduced-price and paid breakfasts for students. In 2011-12, the
aid is calculated at 27 cents per breakfast served, $1.21 per reduced-price breakfast served and
$1.51 per free breakfast served.
499
Miscellaneous Federal Aid through the State
This represents miscellaneous federal revenue received from the Minnesota Department of
Education not defined above. This source code is used only when a federal non-direct finance
code is not required. If a federal non-direct finance code is required, source code 400 should be
used.
74
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 is required. When a federal direct finance code
is not required, source code 506 is used.
599
Miscellaneous Federal Direct Aid
This represents miscellaneous federal revenue received directly from the federal government and
the use of federal direct finance code is not required.
Other Revenue (Source 600-699)
601
Food Service Sales to Pupils
This revenue represents sales of food, milk, etc. to pupils, exclusive of any federal aid for free
and reduced-price lunches.
606
Food Service Sales to Adults
This revenue source is used to record revenue generated from sales of food, milk, etc. to adult
lunches.
608
Special Functions Food Sales
Special function revenue is income from food sold to various functions such as the new teachers'
breakfast, dinner theater, high school organization functions, and coffee and baked goods for
meetings.
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.
75
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.
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.
76