2013-14 Final Budget independent school district 196 196 # Rosemount-Apple Valley-Eagan Public Schools Rosemount, Minnesota Educating our students to reach their full potential A Budget Guide For Our Community 2013-14 INDEPENDENT SCHOOL DISTRICT 196 196 # Rosemount-Apple Valley-Eagan Public Schools Educating our students to reach their full potential Our District District 196 is a public school district in Dakota County, Minnesota serving approximately 27,200 students in early childhood programs through grade 12. The mostly suburban district covers 110 square miles in Dakota Dakot County and serves all or parts of the cities of Rosemount, Apple Valley, Eagan, Burnsville, Coates, Inver Grove Heights and Lakeville, and Empire and Vermillion townships. Total district population is approximately 153,000. District 196 operates its programs in 34 facilities, including an Early Childhood Learning Center, 18 elementary schools, 6 middle schools, 4 comprehensive high schools, an optional high school for grades 11-12, an alternative high school, a school for students with special needs and two Adult Basic Education learning centers. The district also has three facilities for support staff. INDEPENDENT SCHOOL DISTRICT 196 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Rosemount-Apple Valley-Eagan Public Schools Educating our students to reach their full potential 149 15 Wescott W escott scott Rd. Rd 18 e Northvi w Park Rd. 20 1 5 e. Av Fo AAve.. Foliage on nn Ga 7 d. . 160th St. Diamond a Path ✹ 17 Rd High School 30 Apple Valley 31 Eagan 32 Eastview 33 Rosemount 34 School of En Studies 35 Area Learni ✹ 40 Dakota Ridg Special Educ ✪ District Offic ★ Early Childh ★ Cedar Valley ★ Rahncliff Le 1 2 3 55 th ou se Bl vd . 135th St. 55 33 10 23 Rosemount 145th St. 42 42 Shannon Pkwy Pkwy. y. dd Do 16 ✪40 Pilot Knob Rd. Galaxie Ave. 42 1 ★ 35 5 Middle Scho Black Hawk Dakota Hills Falcon Ridg Rosemount Scott Highla Valley ur ✪ ✪ 160th St. Blaine Ave. Thomas Lake ke Rd. Rd Pilot o Knob Rd ot Rd.. dR m Whitneyy Dr. Dr Dod ino 25 12 14 18 Glacier Hills School of Arts and Science Co da na Ca ve. A Southcross Dr. 35W W cago Av Chi e. Burnsville s Cedar Ave. 11 Elementary Magnet Schools 16 Cedar Park Science, Tech., Engineering and Math (STEM) School 17 Diamond Path School of International Studies 52 11 4 24 4 55 20 21 22 23 24 25 9 Apple pp Va Valley lley e 32 52 3 132 d St St. 132nd 140th St. 2 30★ Hayes y Rd. 2 Garden View View w Dr. Dr. 42 Po tla d A Portland Ave. ve. e 35E Inver Grove Heights Cliff Rd. 22 22 3 8 Eagan d. s Rd ndrew An McA 77 Palo 35W 13 JJohnny nyy Cake Rd Rd.. . ve Cedar A Dr . 34 k oc Minn. Zoo dd 3 ★ ra B 6 3 Courthouse Blvd. C Diffley y Rd. 31 1 21 3 Elrene Rd. Rd. Akron Ave. Rahn Rd. Deerwood Dr. Dr. D 55 Yankee Doodle Rd Y Rd. d. Dodd odd Rd Rd.. 35E (2011-12) Barnes Ave. Lexington g Ave. District Map 35E 3 Lone Oak Rd. R Elementary Schools Deerwood Echo Park Greenleaf Highland Northview Oak Ridge Parkview Pinewood Red Pine Rosemount Shannon Park Southview Thomas Lake Westview Woodland 52 Co Coates Lakeville k Empire Township 56 Corporate boundary 3 Vermillion mi Township ns s Interstate U.S. Hwy. State Hwy. County Hwy. 1 2 3 4 5 6 7 8 Elementary Schools 9 Red Pine Deerwood 10 Rosemount Echo Park 11 Shannon Park Greenleaf 12 Southview Highland 13 Thomas Lake Northview 14 Westview Oak Ridge 15 Woodland Parkview Pinewood Elementary Magnet Schools 16 Cedar Park Science, Technology, Engineering and Math (STEM) School 17 Diamond Path School of International Studies 18 Glacier Hills School of Arts and Science 20 21 22 23 24 25 Middle Schools Black Hawk Dakota Hills Falcon Ridge Rosemount Scott Highlands Valley Special Education Schools 35 Transition Plus/Pathway 40 Dakota Ridge 30 31 32 33 34 35 1 2 3 Independent School District 196 1 High Schools Apple Valley Eagan Eastview Rosemount School of Environmental Studies Area Learning Center District Offices Early Childhood Learning Center Cedar Valley Learning Center Rahncliff Learning Center 2013-14 Community Budget Guide District 196 By the Numbers For 11 years in a row, District 196 has been selected to receive the Certificate of Excellence in Financial Reporting from the Association of School Business Officials (ASBO) International for excellence in the preparation and issuance of the district’s Comprehensive Annual Financial Reports. The Certificate of Excellence is the highest recognition of school district financial operations given by ASBO. 11 87 District 196 has a general fund budget of $312 million for the 2013-14 school year. On a per pupil basis, District 196 is slightly above average in spending compared to the average of the 48 school districts in the Twin Cities metro area. Historically, District 196 allocates a higher percentage of expenditures for regular classroom instruction and a lower percentage for administration and support services compared to the state and metro-area averages. Nearly nine of 10 school-aged children who live in District 196 attend District 196 schools. The district’s 87 percent “capture rate” of school-aged children living within the district is considered among the highest in the state. 312 Students of color represent 30 percent of enrollment in District 196 schools, compared to the statewide average of 27 percent. The percentage of students of color in District 196 has doubled in the last 10 years and continues to increase consistent with state and national trends. 30 25.3 200 16 Each year more than 90 percent of District 196 graduates indicate plans to continue their education in college or vocational school. District 196 students consistently earn scholarships to colleges and universities throughout the United States, as well as appointments to the military academies. 90 3 25.3 percent of District 196 students receive free or reducedprice schoo school meals based on National School Lunch Program qualification criteria. That compares to 38.3 percent of students in Minnesota. Each year, the district’s award-winning Food and Nutrition Services Department serves more than 3 million meals. District 196 has exceeded $3 million in energy savings during the first six years participating in an energy-reduction program which the district now administers, focusing on low- and no-cost behavior changes that save energy and energy costs. District 196 owns and operates approximately 200 school buses, making it the largest district-owned bus fleet in Minnesota. The district provides bus transportation to more than 20,000 of its 27,000 students based on service distances. Each year, district bus drivers and chaperones travel more than 2.7 million miles transporting students safely to and from school. 4 Four of the 13 state speech titles and 23 of 104 total medals awarded at the 2013 State Speech Tournament were won by District 196 students. Three District 196 juniors were nationally recognized for their writing in the 2013 National Achievement Awards in Writing sponsored by the National Council of Teachers of English. They represented three-fourths of the four students from Minnesota to receive a Certificate of Excellence in Writing based on prepared and impromptu writing samples. 3 In 2013-14, 16 District 196 seniors were National Merit Scholarship semi-finalists (top 1 percent of seniors nationwide) and another 29 were named National Merit commended students (top 5 percent) based on their scores on the Preliminary Scholastic Aptitude Test/National Merit Scholarship Qualifying Test, which they took as juniors. Students named finalists competed for more than $35 million in college scholarships. District 196 high schools offer 25 Advanced Placement (AP) courses for students taking college preparatory courses. In 2013, the College Board recognized 702 AP Scholars in District 196 for their performance on AP course exams that they took as juniors and seniors, including 36 who earned the highest recognition as National AP Scholars. Students can earn college credit by scoring a 3 or higher (on a scale of 1 to 5) on optional AP exams they can take after completing a course. 702 All three District 196 elementary magnet schools received merit awards from Magnet Schools of America in 2013. Cedar Park Elementary Science, Technology, Engineering and Math (STEM) School, Diamond Path Elementary School of International Studies, and Glacier Hills Elementary School of Arts and Science received Magnet School of Distinction Awards. 3 During the 2012-13 school year, District 196 students earned 5,432 college credits valued at more than $2.5 million participating in the College in the Schools program offered in cooperation with the University of Minnesota. Students earn these transferable U of M credits while taking advanced courses at their high school that are taught by their high school teachers. 5,432 39 Rosemount High School was named Grand Champion of the Minnesota Youth in Music Marching Band Championships for the eighth year in a row in n October 2013. The Rosemount band will perform in the 125th annual Rose Parade in Pasadena, California on Jan. 1, 2014. 8 Of the nearly 55,000 total households in District 196, 39 percent of households have preschool and/or school-aged children in them and 24 percent of the district’s 153,000 residents are under age 18. Independent School District 196 2 2013-14 Community Budget Guide Our Students District 196 has an increasingly diverse population of students with a variety of needs. It is the district’s mission to educate our students to reach their full potential. Numbers below are based on the district’s October 1, 2013 Official Enrollment Report. Free or Reduced-Price School Meals Total Students: 27,202 (10-1-13) • • • • • • • 25.3% of District 196 students qualify to receive free or reduced-price school meals compared to 38.3% of students statewide in 2012-13 Fourth largest public school district in Minnesota Early Childhood Special Education: 475 (1.7% of students) Center-Based Special Education: 734 (2.8%) Grades K - 5: 11,679 (42.9% of students) Grades 6 - 8: 5,995 (22.0% of students) Grades 9 - 12: 8,319 (30.6% of students) 5-Year Enrollment History Student Ethnicity American Indian .94% Asian 9.47% Hispanic 7.61% Black 1 12.10% District 196 enrollment has declined gradually, less than 1% per year, since the 2003-04 school year. White 69.88% 5-Year Enrollment Projections English Learners (EL): 1,465 • 5.4% of all students, compared to a 2012-13 Minnesota average of 6.9% • More than 87 languages spoken by families living in the district Special Education: 4,134 • 15.3% of all students qualify to receive special education services, compared to a 2012-13 Minnesota average of 14.9% Gifted and Talented: 2,695 District 196 enrollment is projected to remain stable over the next five years, declining less than 0.6% per year. • 9.9% of all students qualify to participate in the district’s Gifted and Talented Program Federal Title I Program • Nine District 196 elementary schools receive federal Title I funds to improve the achievement of educationally disadvantaged students Independent School District 196 3 2013-14 Community Budget Guide Achievement District 196 students have a tradition of outstanding achievement both in and out of the classroom. They win a large number of state and national awards in a variety of curricular and cocurricular competitions, and earn scholarships to colleges and universities throughout the country, as well as appointments to United States military academies. District 196 students consistently score well above average on state and national assessments and graduate at a high rate (see bottom table). The Minnesota Comprehensive Assessments (MCA) are given annually to all students statewide in grades 3-8 (reading and math), grade 10 (reading), grade 11 (math), and in science grades 5, 8 and once in high school. The MCA is designed to measure district and student progress on teaching and learning the Minnesota Academic Standards which are required for graduation. Students who meet or exceed the standards are considered to be “proficient” in the subject areas. 2012-13 MCA Reading - Percentage of Students Proficient or Better Grade District 196 Minnesota Difference 3 64 57 +7 4 63 54 +9 5 74 64 +10 6 67 59 +8 7 65 54 +11 8 65 54 +11 10 75 62 +13 2012-13 MCA Math - Percentage of Students Proficient or Better Grade District 196 Minnesota Difference 3 76 71 +5 4 77 71 +6 5 68 60 +8 6 66 57 +9 7 67 56 +11 8 63 59 +4 11 68 52 +16 2012-13 MCA Science - Percentage of Students Proficient or Better Grade District 196 Minnesota Difference 5 66.4 59.7 +6.7 8 50.9 43.8 +7.1 High School 67.6 53.0 +14.6 District 196 high school students in the class of 2013 scored well above state and national composite scores on the American College Test (ACT) entrance exam. The ACT average composite score for the district’s class of 2013 was 24.0. The district average was 1.0 point higher than the Minnesota average of 23.0, which was highest in the nation among states where more than half of all graduates took the test. ACT Average Composite Scores, 2007-2013 School Year Ending District 196 State National 23.0 20.9 2013 24.0 2012 24.1 22.8 21.1 2011 24.0 22.9 21.1 2010 24.0 22.9 21.0 2009 23.9 22.7 21.1 2008 23.8 22.6 21.1 2007 23.8 22.5 21.2 * Highest average score nationally among states where more than half of all graduates took the ACT. High School Graduation Rates 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11* 2011-12 88.65% District 196 95.7% 94.6% 94.5% 95.3% 95.3% 96.7% 85.8% 90.1% 90.8% 91.2% 91.7% 91.8% 92.8% 76.9% 77.55% Minnesota * Effective with the 2010-11 school year, the methods used to calculate cohort-adjusted graduation rates were changed to comply with requirements set by the US Department of Education. Independent School District 196 4 2013-14 Community Budget Guide Our School Board and Staff The School Board is the governing body of the district, responsible for developing policy to ensure the proper care, management and control of district affairs, and supporting the mission of educating our students to reach their full potential. The board approves staff hiring, sets the annual local school levy, approves expenditures and educational programs (curriculum), and otherwise ensures that proper facilities and equipment are available to support teaching and learning in the district. The seven School Board members are elected at large in oddnumbered years and serve four-year terms. The board typically holds regular meetings on the second and fourth Monday of each month, as well as workshops, committee meetings and public hearings, as needed. The public is invited to attend board meetings and may address items on the agenda and during the open forum and special communication portions of the meeting. Jackie Magnuson Rob Duchscher Art Coulson Bob Schutte Joel Albright Gary Huusko Mike Roseen Jane K. Berenz, Superintendent Total Employees by Classification Licensed Staff Classifi Classified ed Staff School Administrators District-Level District Level Administrators Bus Drivers/ Chaperones/ Mechanics Food & Nutrition Workers The graph shows the number of staff employed by the school district. The majority of the district’s more than 3,500 employees are teachers (licensed staff ) and classified (non-licensed) staff who provide support to the classroom. Independent School District 196 5 2013-14 Community Budget Guide Our Strategies and Goals In spring 2011, Superintendent Jane K. Berenz established the District 196 Strategic Planning Task Force and charged the group to develop a vision for education that will guide district goals through 2016. The 60-member task force included parents, staff, School Board members and leaders from the local business, civic and faith communities. Task force members first attended informational meetings to establish a shared base of knowledge about the district, then facilitator-led planning meetings to develop the belief statements and strategies and goals that were approved by the School Board in December 2011 as outlined below. BELIEF STATEMENTS Strategy Two: EARLY LEARNING P Provide id a well-aligned ll li d continuum ti off hi high-quality, h l culturally responsive, early learning (birth to grade 3) services to meet the needs of all students We believe… • Students come first • All students can learn • High expectations inspire students and staff to excel • Learning is maximized in a safe, respectful and inclusive environment • A well-rounded education includes opportunities in academics, the arts and athletics • Learning is a lifelong pursuit • Effective management of resources is critical • Partnerships and collaboration enhance educational programming • A culture of innovation and continuous improvement prepares students to be college or career ready • An informed and engaged community guides effective decision-making • Coordinate and align educational experiences between early childhood services (birth to kindergarten) and elementary schools (kindergarten to grade 3) • Offer a continuum of high-quality, culturally responsive, early learning services to meet all students’ needs • Investigate and develop strategies for outreach, community engagement and collaboration Strategy Three: EDUCATIONAL EQUITY I l Implement t a systemic t i process that th t increases i achievement for all students by addressing equitable access to opportunities in our schools and programs Strategy One: TEACHING AND LEARNING • Increase cultural proficiency across the district D li Deliver a hi high-quality h lit instructional i t ti l program that th anticipates and meets the needs of all learners • Increase access and participation for all students in cocurricular activities and learning opportunities • Identify and implement essential learning in all content areas for early childhood through grade 12 (E-12) which will be clearly aligned, viable, relevant, rigorous, and understood by staff, students, and parents • Ensure access and increase participation in programs that prepare students for college • Develop a systemic process to recruit and retain diverse and culturally proficient staff to reflect the diversity of the student population • Identify and implement effective and engaging instructional strategies that are connected to a rigorous curriculum to maximize learning for all students • Distribute resources for schools based on multiple factors including student needs (E-12) • Support learning for all students and guide instruction by designing and implementing a balanced assessment program which is both summative and formative Strategy Four: PARTNERSHIPS • Develop a systematic process of intervention and enrichment in all schools within a District 196 Response to Intervention framework, ensuring every student receives the time and support needed to master or exceed essential learning D Develop l and d iimplement l t sustainable t i bl strategies t t i to increase collaboration between the district and community partners • Continue to ensure high-quality teachers through differentiated professional development, effective evaluation and support that promotes collaboration, continuous learning, research-based instructional practices and growth in student achievement Independent School District 196 • Establish a structure that will support new and existing partnerships • Increase partnerships by enhancing relationships among schools and between schools and the community 6 2013-14 Community Budget Guide Our Budget The preliminary budget adopted by the School Board each spring is the official authorization for expenditures for the upcoming school year, which begins July 1 each year. This budget plan guides staff in how funds are spent toward instructional programs for students. The budget is initially put together by the superintendent and administration with input from the district’s citizen-led Budget Advisory Council and in accordance with School Board-approved budget and staffing guidelines. The School Board Audit and Finance Committee reviews the proposed budget. If necessary, revisions are incorporated into the proposed budget for School Board review. The School Board is required by state law to adopt the preliminary budget by June 30 each year. 2013-14 Expenditure Budget - All Funds Building Construction Fund $13,761,574 3.43% Debt Service Funds $18,866,963 4.70% Agency Funds $132,426 Expendable Trust Fund 0.03% $1,000 0.00% Community Service Fund und $9,957,342 2.48% Internal Intern nal Service Funds $35,888,755 8.95% nd Food Service Fun Fund $10,943,414 2.73% General Fund $311,643,617 77.68% Total of All Funds = $401,195,091 School district budgeting is a continuous five-step process The school district budget cycle is a continuous five-step process that is mandated by state law. Each step outlined below requires School Board approval and is open for public inspection and comment. Since the process spans multiple school and calendar years, the district can be in multiple phases of the process at any given time. 3) Final Budget – Each fall, the Finance Department prepares a final budget that includes actual October 1 enrollment and any changes in law that affect education finance. The School Board approves the final budget in December or January. 4) Budget Adjustments – Each spring, the School Board approves budget adjustments to account primarily for grant dollars the district may have received during the year. These adjustments allow for accurate funding for programs and provide the most accurate basis for developing the preliminary budget for the next fiscal year. 1) Property Tax Levy – The budget process begins with submission of estimated property tax levy information to the Minnesota Department of Education (MDE) by mid July. The MDE sets the maximum amount each district may levy based on current legislation. The School Board certifies the levy before the end of the calendar year. 5) Annual Financial Report and Audit – The final step in the budgeting process is closing the books and preparing financial statements for the year. During this step the district undergoes an independent audit as required by law. The School Board typically reviews the audited financial report in October or November. 2) Preliminary Budget – The School Board must approve a preliminary budget before the start of the school year on July 1. This process includes completion of enrollment projections and five-year budget forecast, development of staffing guidelines and determination of revenue and expenditure assumptions. Independent School District 196 7 2013-14 Community Budget Guide Budget Funds General Fund Community Service Fund nd 2013-14 budgeted amount: $311,643,617 (77.68%) The general fund is divided into five separate accounts. They are: 2013-14 budgeted amount: $9,957,342 (2.48%) This fund is comprised of five components, each with its own fund balance. The five components are community service, community education, early childhood family education, school readiness and adult basic education. General Account 2013-14 budgeted amount: $216,856,063 (69.58%) This is the district’s main operating budget. This account pays for the instructional programs, daily operations of schools and general functions of the district. More in-depth information on this account is provided in the following pages of this publication. Building Construction Fund 2013-14 budgeted amount: $13,761,574 (3.43%) When voters approve a building construction or facilities renovation bond, the district sells bonds in order to pay for the work. This is the fund that receives the money from the sale of the bonds and pays for the land purchases, construction of new schools, renovations of existing schools and other costs directly associated with the voterapproved bond. This fund is also used to record all activities in the state Alternative Facilities Program. Special Education Account 2013-14 budgeted amount: $59,786,957 (19.18%) This account is used to record all financial activities associated with providing special education services to students with special needs. Debt Service Funds Quality Compensation Account 2013-14 budgeted amount: $18,866,963 (4.70%) When the district sells bonds to finance voter-approved construction of new facilities or major renovation of existing facilities and funding for other post employment benefits, the district also receives authority to levy a direct general tax upon the property of the district for the repayment of principal and interest on the bonds as due. 2013-14 budgeted amount: $7,252,856 (2.33%) The Quality Compensation for Teachers (Q Comp) Program was approved by the Minnesota Legislature in 2005. This program is designed to advance the teaching profession by providing structured professional development and evaluation, and an alternative pay schedule that compensates teachers based on performance, not just seniority. The district was first approved to participate in this program in 2007-08. The district uses this account to track revenues and expenditures associated with providing additional compensation to licensed teachers and nurses. Expendable Trust Fund 2013-14 budgeted amount: $1,000 (0.00%) This fund is used to record revenues and expenditures for trust agreements where the School Board has accepted the responsibility to serve as trustee. The property in the trust agreement typically comes to the district by gift. For example, a community member may create a scholarship trust to be awarded to an outstanding student every year. Pupil Transportation Account 2013-14 budgeted amount: $17,373,680 (5.57%) This account is used to record and report all pupil transportation activities including transportation of students with special needs and students who attend non-public schools. Agency Funds 2013-14 budgeted amount: $132,426 (0.03%) Agency funds are used to account for assets where the district has a formal agency agreement with other governmental units, employees, students or others. The district maintains two agency funds to account for activities related to a continuing education program (District Graduate Credit Program) for district licensed staff and receipts and disbursements related to the Local Collaborative Study (LCTS) managed by the district’s community education department. The agency fund budget reflects activities related to LCTS; the district does not budget for the District Graduate Credit Program. Capital Expenditure Account 2013-14 budgeted amount: $10,374,061 (3.33%) This account is used to record all financial activities related to major building maintenance projects, capital equipment and technology equipment purchases, instructional facilities lease payments, curriculum and media resource materials. Food Service Fund 2013-14 budgeted amount: $10,943,414 (2.73%) This fund is used to record financial activities of the district’s food service program. Food service includes activities for the purpose of preparation and service of milk, meals and snacks in connection with school and community service activities. Independent School District 196 Internal Service Funds 2013-14 budgeted amount: $35,888,755 (8.95%) Internal service funds are used to account for the financing of goods or services provided by one department to another within the school district. The district maintains four internal service funds to report activities related to other post-employment benefits, severance, selfinsured health plan and self-insured dental plan. 8 2013-14 Community Budget Guide General Fund The majority of general fund expenditures are for student instruction and support services. The general fund is the district’s main operating budget and is the fund over which our School Board has the most discretion. The 2013-14 general fund budget was developed to support the district’s mission to educate our students to reach their full potential and beliefs (see p.6). • Alternative Facilities and other Permanent Transfers: $6,146,088 (1.97%) A majority of these transfers is due to a change in how the district is required to report revenues from the Alternative Facilities Program levy. Beginning in spring 2008, districts were instructed to report the Alternative Facilities Program levy as revenue in the general fund and then transfer that revenue to the building construction fund. This transfer is recorded in the general fund as an expenditure. Expenditures funded by the Alternative Facilities Program levy are recorded in the building construction fund. In addition, the School Board also approved transfers from the general fund to provide additional support for Early Childhood screening and Kindergarten Plus programs. These two programs are part of the Community Service Fund. • Student Instruction: $222,723,416 (71.47%) All costs associated with the teaching of students, the interaction between teachers and students in the classroom and cocurricular activities at the kindergarten, elementary and secondary levels. It also includes services for alternative education, special education, bilingual and other compensatory instructional programs. • Student Support Services: $45,958,685 (14.75%) This includes all costs associated with operating a school, including student transportation, school office, assessment and testing, guidance, counseling, nursing services and instructional administration. Instructional administration includes the directors of elementary and secondary education, and teaching and learning. It also includes the costs of their immediate offices, including those individuals in direct support of the administrator. • Administration: $940,175 (0.30%) This includes the costs for general district administration. General district administration includes the School Board and the superintendent. 2013-14 General Fund Expenditures • Sites and Buildings: $24,998,020 (8.02%) This includes all costs for the acquisition, operation, maintenance, repair and remodeling of all facilities and grounds of the school district. It also includes salary and benefits of the district’s building chiefs, custodial staff, groundskeepers and maintenance specialists, and utilities. Student Support Services $45,958,685 14.75% Administration $940,175 0.30% District Support Services $10,877,233 3.49% Alternative Facilities and other Permanent Transfers $6,146,088 1 1.97% Sites & Buildings S $24,998,020 8.02% • District Support Services: $10,877,233 (3.49%) This includes expenses for services provided centrally by the district, such as human resources, business services, communication, purchasing, mail processing, technology support and legal services. Independent School District 196 Student Instruction $222,723,416 71.47% Total General Fund = $311,643,617 9 2013-14 Community Budget Guide General Fund by Program Elementary Instruction Middle and High School Instruction Student Instruction $ 222,723,416 71.47% Cocurricular and Extra Curricular Activities 6,218,387 Gifted & Talented Program 2,612,005 English Language Learners 4,433,218 Title Programs 2,497,954 Career and Technical Programs Special Education Student Support Services $ 45,958,685 14.75% Library/Media Center 3,765,123 Elementary School Administration 5,205,050 Middle School Administration 3,673,268 High School Administration 2,591,682 Instructional Administration 4,450,778 Curriculum Development 2,433,577 Guidance and Counseling Services 2,931,668 Health Services 2,021,638 Other Student Support (Attendance & Social Work Services) 1,565,412 3,706,188 Student Transportation Capital Expenditures Health and Safety 939,671 Operations and Maintenance Property and Other Insurance Business Services - Purchasing and Receiving Human Resources Administration $ 940,175 0.30% 781,771 2,419,738 476,548 Graphics & Mail Processing 238,731 Census/Student Information 333,493 Communication 508,872 448,991 Technology Support 3,363,731 Alternative Facilities and other Permanent Transfers 6,146,088 Office of Superintendent 600,558 School Board 339,617 TOTAL GENERAL FUND Independent School District 196 18,384,418 3,087,129 Legal Services Permanent Transfers $6,146,088 1.97% 17,379,424 4,892,160 Business Services - Finance District Support Services $10,877,233 3.49% 3,900,678 59,802,228 Staff Development Sites and Buildings $ 24,998,020 8.02% 59,618,832 79,874,991 $ 311,643,617 10 2013-14 Community Budget Guide General Fund by Category The categories of general fund expenditure are salaries, benefits, purchased services, supplies and materials, capital and other expenditures. As shown in the graph below, more than 83% of the general fund budget pays for people (salaries and benefits), and the majority of those people are teachers and instructional staff who work with students in the classroom. • Salaries: $194,237,197 (62.33%) Includes salaries for district administrators, principals, teachers, secretarial and clerical employees, building chiefs, custodians, transportation, food service and other staff. • Supplies and Materials: $11,742,899 (3.77%) Includes general supplies such as copier paper, instructional supplies for classrooms, textbooks and workbooks, standardized tests and media resources. • Benefits: $67,433,147 (21.64%) Includes the district’s contribution for employee retirement (FICA/Medicare, TRA and PERA); health, dental and life insurance premiums, and tax-shelter annuities for eligible employees. • Capital Expenditures: $7,688,632 (2.47%) Includes building repairs and site improvements, technology equipment such as computers for classrooms, printers, copiers, fax machines and school buses. • Other: $7,945,842 (2.55%) Includes miscellaneous expenditures that are not categorized elsewhere such as membership dues for professional organizations, taxes, special assessments and permanent transfers to other funds. • Purchased Services: $22,595,900 (7.24%) Includes utilities, legal services, contracted work and other services that must be purchased from outside sources. 2013-14 General Fund Expenditures by Category Supplies & Materials $11,742,899 3.77% Capital Expenditures $7,688,632 2.47% Other $7,945,842 2.55% vices Purchased Services 0 $22,595,900 7.24% Benefits $67,433,147 21.64% Salaries $194,237,197 62.33% Total General Fund = $311,643,617 Independent School District 196 11 2013-14 Community Budget Guide General Fund History The general fund is the district’s main operating fund. The graph below shows that over 85 percent of the district’s general fund resources are used for student instruction and student support services. This is consistent with the district’s mission to “educate our students to reach their full potential.”” Some of the instructional programs that were added in the past years to help close the achievement gap include integration programs, elementary magnet schools, striving readers, Advancement Via Individual Determination (AVID) and response to intervention. Actual expenditures for district support services and administration for the past four school years remain relatively stable. This is consistent with the district’s goal to focus resources on classroom instruction for students. Five-Year Overview 250,000,000 200,000,000 150,000,000 100,000,000 50,000,000 FY 2009-10 Actual Fiscal Year Admin. % of General Fund District Support Services FY 2010-11 Actual % of General Fund FY 2011-12 Actual Sites and Buildings % of General Fund FY 2012-13 Final Budget Student Instruction % of General Fund FY 2013-14 Final Budget Student Support Services % of General Fund Alternative Facilities Permanent Transfer % of General Fund Total 2009-10 713,456 0.24% 8,337,360 2.86% 24,672,059 8.46% 211,092,274 72.36% 41,868,374 14.35% 5,056,267 1.73% 291,739,790 2010-11 683,977 0.23% 8,003,178 2.75% 24,931,812 8.55% 209,429,277 71.84% 41,022,184 14.07% 7,434,560 2.55% 291,504,988 2011-12 746,942 0.26% 8,813,609 3.03% 23,485,755 8.08% 209,815,788 72.16% 40,074,827 13.78% 7,813,886 2.69% 290,750,807 2012-13 745,958 0.25% 8,515,239 2.84% 24,480,638 8.17% 212,236,139 70.86% 46,074,398 15.38% 7,456,023 2.49% 299,508,395 2013-14 Budgeted 940,175 0.30% 10,877,233 3.49% 24,998,020 8.02% 222,723,416 71.47% 45,958,685 14.75% 6,146,088 1.97% 311,643,617 Independent School District 196 12 2013-14 Community Budget Guide Our Revenue Sources The district receives revenue on a per pupil basis from state aids and credits, property taxes, federal aids and other sources. State aids and property taxes make up more than 93% of total district revenues, while federal aids and other sources account for less than 7% of revenues, as shown in the graph below. 2013-14 General Fund Revenue Federal Aids $8,061,039 $8 061 039 2.72% Other $10,695,098 3.60% State Aids & Credits $224,568,289 75.64% Total Revenues = $296,891,349 • State Aids and Credits: $224,568,289 (75.64%) • Property Taxes: $53,566,923 (18.04%) These include per pupil basic general education aid; special education regular and excess cost aid; Basic Skills aid, including compensatory education aid, English Learners aid and Literacy Incentive aid; operating capital state aid for equipment and facilities maintenance, and aid for gifted and talented education. The Minnesota Legislature determines the level of funding provided by the state. Over the past five years, the percentage of revenues received from the state has decreased from 84% in 2003-04 to 75.64% projected for 2013-14. These are local taxes the district collects from property owners. The Minnesota Legislature determines the maximum amount the district can levy each year. The district also has authority to seek additional property taxes (up to a maximum amount per pupil established by the Legislature) to support special programs or basic operations through a voter-approved levy referendum. In 2005, District 196 voters approved three separate levy referendum questions to provide the district a combined $1,042 per pupil each year through 2015. As the percentage of state aid has decreased over the past five years, the percentage of revenues from local property taxes has increased from 10.9% in 2003-04 to 18.04% projected for 2013-14. • Federal Aids: $8,061,039 (2.72%) These include federal grants for Title programs such as Title I, which focuses on improving the achievement of educationally disadvantaged students, and aids to support special education services for students with special needs. Independent School District 196 Property Taxes $53,566,923 $ , 18.04% 18.04 4% • Other: $10,695,098 (3.60%) These revenues include miscellaneous School Board-approved fees for cocurricular activities, student parking, and admission to athletic and fine arts performances. It also includes interest income from the district’s short-term investments, gifts to the district and permanent transfers from other funds. 13 2013-14 Community Budget Guide Property Taxes School district property tax levies are limited by state law. The Minnesota Department of Education computes the levy limitation for each school district based on current legislation and formulas. The school district then certifies the levy to the county auditor, the county sends out taxx statements to individual property owners, collects the taxes and makes payments to the school district. Property taxes are determined by the taxable market value of the property (determined by the county assessor), class rate percentages set in law for each category of property (such as residential homestead, residential non-homestead, apartments, etc.) and state-paid property tax aids and credits. These state-paid property tax aids and credits reduce the actual amount of tax paid by property owners. For 2013-14, the voter-approved levies for the district’s general fund total $35.4 million before state aids and credits; levies based on School Board decisions total $18.0 million before state aids and credits. The chart below shows the average home value for the district and the corresponding school tax from calendar year 2006 to calendar year 2013. Home values within the district have been declining the last three years following statewide property value trends. The two types of property tax levies are: • Voter-approved levies – These include building bond and operating levy referendum votes. • Levies resulting from School Board decisions – Levy limitations are calculated by the Minnesota Department of Education based on current legislation and formulas. The School Board can approve levy amounts up to but not exceeding the limits established by the state. Examples include the safe schools levy, alternative facilities levy, health and safety levy, etc. School Taxes Payable on Average Value Home Independent School District 196 14 2013-14 Community Budget Guide Budget FAQs and Contact Info Below are answers to some commonly asked questions regarding the school district budget and finances. What is the district’s average spending per student for instruction and how is it calculated? Why does the district need a fund balance reserve and what is it used for? While there is no universally agreed upon definition of what should be included in “instructional” spending, a reasonable approach is to divide the total general fund (operating) budget by the average daily membership in the district, which is close to but not the same as the total number of students in the district. The fund balance is similar to a savings account, a rainy day reserve that can be used to cover unforeseen costs that could not be planned for when the budget was developed. Examples include proration or delay of state aid to the district, a major equipment failure or significant increase in energy or fuel prices. School Board policy requires the district to maintain a minimum fund balance equivalent to at least 5 percent of general fund expenditures for the year. $311,643,617 2013-14 general fund budget (/) 27,081 Divided by average daily membership -------------------------------------------------------------------------------------(=) $11,508 Equals average spending per student Does the district consider budget suggestions? What is an ending fund balance? Yes. The district invites residents and employees to submit suggestions on ways to reduce costs and increase revenues in the district’s budget. Budget reduction suggestion forms are available at all district schools and offices, at regularly scheduled School Board meetings and at www.district196.org/District/Departments/ Finance. Suggestions should be addressed to the Director of Finance and Operations, District Office, 3455 153rd Street West, Rosemount, MN 55068. All submitted suggestions are reviewed by members of the district’s citizen-led Budget Advisory Council. An ending fund balance is money remaining at the end of the school year. There are three main factors that impact the ending fund balance positively and negatively: 1. Schools and departments underspend their budgets. According to district practice, budgeted funds that are underspent by a school are carried over to that school’s budget for next year, while budgeted funds that are underspent by a department are not carried over to that department’s budget for next year. More Information 2. Aid payments from the state may be less than anticipated based on economic conditions. The majority of district revenues come from the state (75.64% in 2013-14). If the state experiences a revenue shortfall during the year, funding to school districts may be prorated, which results in a loss of revenues to the districts. If you have questions about the school district budget, contact: 3. Budget assumptions may have changed. Two of the biggest assumptions used to build the school district’s budget are the amount of state funding the district will receive and total student enrollment, as districts are funded based on the number of students enrolled. The district’s preliminary budget must be developed by the administration and approved by the School Board before July 1 each year. Official enrollment for the year is not determined until October 1 each year and in funding years (every other year) the state does not determine education funding levels until the legislative session concludes in the spring. Independent School District 196 • Director of Finance and Operations Jeff Solomon at jeff. solomon@district196.org or 651-423-7713, or • Coordinator of Finance Stella Johnson at stella.johnson@ district196.org or 651-423-7748. Budget information for the current 2013-14 school year and previous nine school years is available on the district website at www.district196.org/District/Departments/Finance. The site includes information about the annual budget process and timelines, an introduction to school finance and printable capital expenditure budgets, preliminary budgets, final budgets and year-end audit reports dating back to the 2003-04 school year. 15 2013-14 Community Budget Guide 2013-14 Final Budget Fiscal Year Ending June 30, 2014 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 2013-14 BUDGET MESSAGE…………………………………………………………… 3 SUMMARY INFORMATION Projected Revenues, Expenditures, and Fund Balance by Fund……………… 23 Summary of Revenues by Source Category and Fund…………………………… 24 Revenue Charts………………………………………………………………………27 Summary of Expenditures by Object Category and Fund………………………… 28 Expenditure Charts……………………………………………………………………31 REVENUE BUDGET SCHEDULES General Fund, General Account…………………………………………………… 35 General Fund, Special Education Account……………………………………….. 35 General Fund, Quality Compensation Account……………………………………36 General Fund, Pupil Transportation Account………………………………………36 General Fund, Capital Expenditure Account………………………………………36 Food Service Fund……………………………………………………………………36 Community Service Fund……………………………………………………………37 Alternative Facilities-Levy Account Fund 15………………………………………37 New ABE/ECFE/ECSE Building Fund 06………………………………………… 37 Debt Service Fund 07 - Regular…………………………………………………… 37 Expendable Trust Fund 08 - Scholarship Funds………………………………… 38 Trust Fund 18 - Employee Flexible Spending Plan……………………………… 38 Agency Fund 09 - District Graduate Credits ………………………………………38 Agency Fund 39 - Local Collaborative Time Study ………………………………38 Internal Service Fund 20 - Severance Pay…………..…………………………… 38 Internal Service Fund 22 - OPEB Revocable Trust……………………………… 38 Debt Service Fund 47 - OPEB Bonds………………………………………………38 Internal Service Fund 23 - Self-Insured Health Plan………………………………39 Internal Service Fund 24 - Self-Insured Dental Plan………………………………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 New ABE/ECFE/ECSE Building Fund 06………………………………………… 54 Debt Service Fund - Regular…………………………………………………………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 Debt Service Fund 47 - OPEB Bonds………………………………………………55 Internal Service Fund 23 - Self-Insured Health Plan………………………………55 Internal Service Fund 24 - Self-Insured Dental Plan………………………………55 ADDITIONAL INFORMATION 2013-14 Operating Funds Budget Timetable - Final 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 2013-14 Final Budget School Staffing Allocation Table………………………… 64 2013-14 Final Budget Special Education Staffing Allocation Table…………… 65 2013-14 Final Budget Special Education Program Support and Student Support Assistant Allocation………………………………………………………66 General Fund Actual or Projected Fund Balance History ……………………… 67 2013-14 Final Budget General Fund Expenditure by Program with Object Series Totals………………………………………………………………… 68 GLOSSARY Revenue Codes………………………………………………………………………73 Expenditure Codes……………………………………………………………………78 INDEPENDENT SCHOOL DISTRICT 196 Rosemount-Apple Valley-Eagan Public Schools Educating our students to reach their full potential SCHOOL BOARD Rob Duchscher - Chairperson Jackie Magnuson - Vice Chairperson Art Coulson - Treasurer Gary Huusko - Clerk Joel Albright - Director Mike Roseen - Director Bob Schutte - Director ADMINISTRATION Jane K. Berenz Khia Brown Jill Coyle Kim Craven Mary Kreger Julie Olson Mark Parr Tom Pederstuen Jeff Solomon Tony Taschner Steve Troen - Stella Y. Johnson - Coordinator of Finance 1 Superintendent Director of Community Education School District Attorney Administrative Assistant to Superintendent Director of Special Education Director of Elementary Education Director of Secondary Education Director of Human Resources Director of Finance and Operations Director of Communications Director of Teaching and Learning INDEPENDENT SCHOOL DISTRICT 196 Rosemount-Apple Valley-Eagan Public Schools MISSION Educating our students to reach their full potential BELIEFS * Students come first * All students can learn * High expectations inspire students and staff to excel * Learning is maximized in a safe, respectful and inclusive environment * A well-rounded education includes opportunities in academics, the arts and athletics * Learning is a lifelong pursuit * Effective management of resources is critical * Partnerships and collaboration enhance educational programming * A culture of innovation and continuous improvement prepares students to be college or career ready * An informed and engaged community guides effective decision-making 2 INDEPENDENT SCHOOL DISTRICT 196 Rosemount-Apple Valley-Eagan Public Schools Educating our students to reach their full potential TO: Jane Berenz, Superintendent FROM: Jeffrey M. Solomon, Director of Finance and Operations Stella Y. Johnson, Coordinator of Finance DATE: January 6, 2014 SUBJECT: 2013-14 Final Budget This report summarizes the district’s final budget for the 2013-14 school year. The budget reflects and supports district goals and initiatives and policies set by the School Board. The School Board adopted a preliminary budget for 2013-14 on June 24, 2013. The preliminary budget has served as the expenditure authority for the district during the current fiscal year. The final budget presented in this report reflects changes in estimates due to actual enrollment and staffing data, contract settlements and other factors that were not available or known when the preliminary budget was approved. The 1995 Legislature dissolved the pupil transportation fund and the capital expenditure fund, and merged them with the general fund, effective July 1, 1996. The redefined general fund is used to account for all revenues and expenditures related to educational activities, district instructional and student support programs, expenditures for the superintendent, district administration, normal operations and maintenance, pupil transportation, capital expenditures, and legal school district expenditures not specifically designated to be accounted for in other funds. For ease of comparison, we have continued to segregate the funding for pupil transportation and capital expenditure from the general fund. The district receives “categorical” funding (health and safety and operating capital) for its capital expenditure account and is required to report amounts of revenues and expenditures in separate restricted/reserved fund balance accounts. The district uses the general account of the general fund to account for all the activities, except pupil transportation and capital expenditure, as summarized in the preceding paragraph. The number of students in need of special services and the costs of educating and serving these students have risen steadily over the past decade. To fully understand its impact on the district’s overall finances (specifically the general account of the general fund), we began to report special education revenues (excluding general education aid generated by students with disabilities) and expenditures in a separate account called special education account on July 1, 2005. The district’s application to participate in the Minnesota Quality Compensation program was approved by the Minnesota Department of Education on March 20, 2007. To ensure funding integrity, the district established a separate account called quality compensation within the general fund to account for all financial activities of the program. 3 The five separate accounts within the general fund are listed below: a) General Account – All financial activities of the district that are not accounted for in any other account or fund; b) Special Education – All financial activities associated with providing special education services to students with disabilities; c) Quality Compensation – Tracks revenues and expenditures associated with providing additional compensation to licensed teachers and nurses who successfully participated in the Quality Compensation program; d) Pupil Transportation – Financial activities associated with the former pupil transportation fund are recorded under the pupil transportation account of the general fund, and e) Capital Expenditure – All financial activities of the former capital expenditure fund. The combined fund balance of these five accounts will be reported to the state as the general fund balance on June 30, 2013. We believe reporting by separate accounts, like we do, gives the users of this budget document a better understanding of how the major expenditure categories impact the general fund. BUDGET OVERVIEW The following table shows the budgeted revenues and expenditures by fund, and the projected fund balances at the end of the fiscal year. Revenues Expenditures Difference Projected Fund Bal. 229,132,072 33,655,712 7,061,995 16,891,988 10,149,582 296,891,349 216,856,063 59,786,957 7,252,856 17,373,680 10,374,061 311,643,617 12,276,009 (26,131,245) (190,861) (481,692) (224,479) (14,752,268) N/A N/A N/A N/A N/A 25,003,560 10,789,864 10,943,414 (153,550) 2,487,216 9,736,708 9,957,342 (220,634) 981,114 New ABE/ECFE/ECSE Building Alternative Facility-Levy Account Total Building Construction Fund 13,510,000 6,052,575 19,562,575 6,881,978 6,879,596 13,761,574 6,628,022 (827,021) 5,801,001 6,628,022 690,854 7,318,876 Debt Service Fund - Regular Debt Service Fund - OPEB Bonds 16,058,127 2,499,461 16,366,775 2,500,188 (308,648) (727) 3,359,038 476,286 - 1,000 (1,000) 21,616 73,039 132,426 (59,387) 61,903 466,000 450,000 16,000 1,168,755 668,755 500,000 30,030,308 Internal Service Fund 23 (Self-Insured Health Plan) 40,100,116 34,500,000 5,600,116 10,127,207 Internal Service Fund 24 (Self-Insured Dental Plan) 339,000 270,000 69,000 177,935 Fund General Fund-General Account Gen. Fund-Special Education Account Gen. Fund-Quality Compensation Account Gen. Fund-Pupil Transp. Account Gen. Fund-Capital Expenditure Account Total General Fund Food Service Fund Community Service Fund Expendable Trust - Scholarship Funds Agency Fund (LCTS) Internal Service Fund 20 (GASB #16) Internal Service Fund 22 (OPEB Revocable Trust) 4 (4,042,834) BUDGET PROCESS AND ASSUMPTIONS The processes and major assumptions used to develop the budget are explained below. Salary budgets were based on the staffing ratios approved by the School Board on March 11, 2013, and actual enrollment on October 1, 2013. Salary budgets are initially calculated by the finance department using the contract salaries for all employee groups that have an approved contract for 2013-14 and verified by school principals and other budget administrators. These include building chiefs, custodians, food service workers, principals, non-union employees, secretarial and clerical employees, teachers and vehicle technicians. For other groups (bus drivers, chaperones and crossing guards), salaries and related expenditures are estimated based on specific budget guidelines as determined by the School Board in March 2013. Benefits are estimated using a variety of techniques. Retirement and social security payments are calculated as specified percentages of salaries. Budgets for health, dental, and life insurance and TSA match are estimated based on actual numbers of employees reported by school principals and other budget administrators, average benefits package cost by employee groups, premium information provided by the insurance carriers and current employee contracts. For groups that have no contract but for which there is a limit on the School Board contribution, increase in the maximum School Board contribution is based on budget guidelines as determined by the School Board in March 2013. Non-salary budgets for schools are based on a system of allocation formulas. Instructional allocations - Consistent with the School Board approved budget-planning parameters, the 2013-14 instructional allocations to the schools have been increased by 2 percent over the 2012-13 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 2013-14 school year have been increased by 2 percent over the 2012-13 amounts and additional per pupil allocations to cover several cocurricular stipend classification changes. Cocurricular supplies allocations for 2013-14 school year have been increased to reflect a 2 percent inflationary adjustment. Compensatory Education Allocations – 2013-14 allocations are based on estimates prepared by the Minnesota Department of Education dated July 31, 2013. These estimates are based on the district’s actual enrollment and actual free-and-reduced-price lunch counts on October 1, 2012. Basic Skills per pupil allocations for grades K-8 remain at the 2012-13 level: $40.50 per pupil unit for non-Title I elementary and middle schools and $20.25 for Title I elementary schools. Learning and Development Program funds are provided by a previous increase in the elementary pupil unit weighting factor as defined in state statutes. For 2013-14 (per 2007 legislation), the weighting factor for kindergarten students remains at 0.612; the weighting factor for grades 1-3 students remains at 1.115 and the weighting factor for grades 4-6 students remains at 1.06. School districts are required to reserve the portion of the general education formula revenue attributable to the increased pupil weighting factors to reduce and maintain class size in elementary grades, with first priority on kindergarten, first-, second- and third-grade class sizes. The allocations for each school were based on actual October 1, 2013 enrollment counts. Administrative and support department non-salary budgets were determined by each department head based on parameters established by the School Board, and then reviewed and approved by the superintendent or the director of finance and operations. For 2013-14, the inflationary adjustment for non-salary budgets is 2 percent except for budget items, such as heating fuel and electricity that are beyond the district’s complete control. 5 Revenue estimates are prepared by the Finance Department based on 2013 legislation, using the actual October 1, 2013 enrollment and a $78 increase in the per pupil unit general education formula allowance. The per pupil unit allowance for the 2013-14 school year is $5,302. This is a $78 increase over the 2012-13 per pupil unit allowance of $5,224. Of this amount, $257.15 is set aside for pupil transportation. GENERAL FUND The following table summarizes actual totals of the combined general fund revenues, expenditures and fund balances for the 2012-13 and budgeted amounts for 2013-14. General Fund - Combined Beginning Fund Balance Revenues Expenditures Revenues less Expenditures Est. Ending Fund Balance Est. Ending Fund Balance as % of Exp. 2013-14 2012-13 Preliminary Actual Budget 41,374,011 41,348,610 297,890,213 293,138,382 299,508,396 310,448,308 (1,618,183) (17,309,926) 39,755,828 24,038,684 13.27% 7.74% 2013-14 Final Prel. / Final Prel. / Final Budget $ Change % Change 39,755,828 (1,592,782) -3.85% 296,891,349 3,752,967 1.28% 311,643,617 1,195,309 0.39% (14,752,268) 2,557,658 -14.78% 25,003,560 964,876 4.01% 8.02% FY 2013 to FY 2014 % Change -3.91% -0.34% 4.05% 811.66% -37.11% Highlights of the key differences for the five separate accounts within the general fund are organized and explained below. GENERAL ACCOUNT The table below shows actual totals of general account revenues, expenditures for 2012-13 and budgeted amounts for 2013-14. General Fund General Account Revenues Expenditures Revenues less Expenditures 2012-13 Actual 2013-14 Preliminary Budget 2013-14 Final Budget 230,886,296 209,991,364 20,894,932 225,983,628 215,622,450 10,361,178 229,132,072 216,856,063 12,276,009 Prel. / Final $ Change 3,148,444 1,233,613 1,914,831 Prel. / Final % Change FY 2013 to FY 2014 % Change 1.39% 0.57% 18.48% -0.76% 3.27% -41.25% Comparison of 2012-13 Actual to 2013-14 Final Budget – The estimates show a 0.76 percent decrease in revenues, from $230.89 million in 2012-13 to $229.13 million in 2013-14, and a 3.27 percent increase in expenditures, from $210.00 million in 2012-13 to $216.86 million in 2013-14. Revenues (Preliminary 2013-14 Budget to Final 2013-14 Budget) – The projected final 2013-14 general account revenue total of $229.13 million is an increase of $3.15 million over the preliminary budget of $225.98 million. Many factors, both positive and negative, have contributed to the net increase. However, the primary reasons are listed below. a) An increase of $1.86 million in general education aid; this is mainly due the following factors: 1) An increase of 309 pupil units used to calculate general education aid. Preliminary basic general education aid was calculated based on projected October 1, 2013 enrollment of 27,111 or 31,029 adjusted marginal cost pupil units; the actual October 1, 2013 enrollment was 27,202 or 31,338 adjusted marginal cost pupil units. 2) An additional $26 per pupil unit of general education formula allowance. The preliminary 2013-14 budget assumes an increase of $52, or 1.0 percent, to the per pupil unit general education aid; the 2013 Legislature approved an increase of $78, or 1.5 percent increase. b) The budgets for gifts and miscellaneous local income show an increase of $1.13 million. This increase is chiefly due to the district adjusting its projections based on historical trend. 6 c) A decrease of $307,057 in federal aid based on updated grant awards for the district’s Title I (Improving the Academic Achievement of the Disadvantaged), Title II (Teacher and Principal Training and Recruiting) and Title III (English Language Acquisition, Language Enhancement and Academic Achievement) programs. The corresponding expenditure budgets for these programs have been adjusted to reflect the revenue decreases. Expenditures (Preliminary 2013-14 Budget to Final 2013-14 Budget) - The revised general account expenditure totaled $216.86 million; this is an increase of $1.23 million, or 0.57 percent, over the preliminary budget of $215.62 million. The main reasons for the increase are listed below. a) At the end of the 2012-13 school year, schools under spent their allocations by $3.03 million; consistent with past practice, we have budgeted for the schools to spend these funds during the 2013-14 school year. b) A $1.20 million reduction in the health insurance premium. The preliminary budget estimate for health insurance premium assumes an 8.50 percent increase; the actual increase based on School Board approved contracts is substantially lower. c) As indicated in the revenue section summarized above, federally funded program expenditures decreased by $307,057. Summary The net result of the changes described above is that budgeted revenues in the 2013-14 general account exceeds budgeted expenditures by $12.28 million. SPECIAL EDUCATION ACCOUNT The special education account is used to report special education revenues and expenditures. Over the past decade, the number of students in need of special services and the cost of educating and serving these students have grown steadily and it is the administration’s belief that this segregated reporting of special education activities will provide users of this budget document a better financial picture of the program and its impact on the district’s overall financial operations. Total revenues as reported in this account include state and federal aids received by the district specifically for special education services, tuition payments from other school districts, medical assistance reimbursements and compensatory education revenue. General education aid generated by students receiving special services is included in the general account as described above. The table below shows actual results for the 2012-13 school year and the 2013-14 budgeted totals of the special education account. General Fund Special Education Account Revenues Expenditures Revenues less Expenditures 2012-13 Actual 32,376,899 56,707,574 (24,330,675) 2013-14 Preliminary Budget 33,417,645 60,131,435 (26,713,790) 2013-14 Final Budget 33,655,712 59,786,957 (26,131,245) Prel. / Final $ Change 238,067 (344,478) 582,545 Prel. / Final % Change FY 2013 to FY 2014 % Change 0.71% -0.57% -2.18% 3.95% 5.43% 7.40% Comparison of 2012-13 Actual to 2013-14 Final Budget – The estimates show a 3.95 percent increase in revenues, from $32.38 million in 2012-13 to $33.66 million in 2013-14, and a 5.43 percent increase in expenditures, from $56.71 million in 2012-13 to $59.79 million in 2013-14. The projected deficit spending is $26.13 million for the current school year. Revenues (Preliminary 2013-14 Budget to Final 2013-14 Budget) – The projected final 2013-14 special education account revenues total of $33.66 million is an increase of $238,067, or 0.71 percent over the preliminary budget of $33.42 million. This net increase is mainly a result of the following factors: 7 a) The 2013 Legislature provided additional funding (cross subsidy reduction aid) for school districts to help reduce the impact of inadequate special education funding on school districts’ general fund. The district is expected to receive $484,755 in 2013-14 school year. b) A net reduction of $88,384 in regular special education aid and special education excess cost aid based on updated expenditure estimates, current funding formula and statewide adjustment (proration) factors. c) A decrease of $161,805 in federal aid for special education services. Federal special education aids have been recalculated based on final federal special education expenditures. Expenditures (Preliminary 2013-14 Budget to Final 2013-14 Budget) – The preliminary estimate for special education expenditures totaled $60.13 million and the updated estimate is $59.79 million; a decrease of 0.57 percent, or $344,478. There are many factors that have contributed to this decrease and the key ones are listed below. a) The budgets for employee benefits decreased by $407,560 to reflect actual employees’ choice of insurance coverage and the district’s contributions toward employees’ health insurance premiums in accordance with school board approved guidelines. b) As mentioned in item c of the revenue section above, the budgets for expenditures supported by federal funds for special education decreased by $161,805. . Summary The net result of the changes described above is that budgeted expenditures in the special education account exceeds budgeted revenues by $26.13 million or $582,545 less than the preliminary estimate of $26.71 million deficit spending. QUALITY COMPENSATION ACCOUNT Fiscal year 2013-14 is the seventh year that the district will be participating in Minnesota’s Quality Compensation (Q Comp) program. The approved Q Comp funding for the 2013-14 school year is $7.06 million. The funds will be used to support the following initiatives: a) Additional compensation to those teachers who have elected to participate in the program and have successfully completed all of the requirements; b) Stipends for site team members – members will review participating teachers’ individual growth plans to check alignment with school and district goals, plan professional development in the building and conduct Q Comp orientation; c) Costs of 26 peer leaders (teachers on special assignment) to support probationary teachers; assist with performance appraisal; observe teachers three times a year, etc., and d) Q Comp program implementation and administration costs and professional development activities for participants. The table below shows the actual results for the 2012-13 school year and the 2013-14 budgeted totals of the Q Comp account. General Fund Quality Compensation Account Revenues Expenditures Revenues less Expenditures 2012-13 Actual 7,206,575 7,042,112 164,463 2013-14 Preliminary Budget 7,041,357 7,334,650 (293,293) 8 2013-14 Final Budget 7,061,995 7,252,856 (190,861) Prel. / Final $ Change 20,638 (81,794) 102,432 Prel. /Final % Change FY 2013 to FY 2014 % Change 0.29% -1.12% -34.92% 0.00% 2.99% -216.05% Revenues (Preliminary 2013-14 Budget to Final 2013-14 Budget) – The proposed final revenue budget totaled $7.06 million, an increase of $20,638 over the preliminary estimate to reflect updated estimates. For the current school year, $5.00 million will come from the state and $2.06 million will be from local tax levy. Expenditures (Preliminary 2013-14 Budget to Final 2013-14 Budget) – The final Q Comp account expenditure budget totaled $7.25 million; a reduction of $81,794 over our preliminary estimate. The decrease is mainly due to adjustments made to the salary and benefits budgets for peer leaders. Summary The net result of the changes described above is that the final budgeted expenditures exceed budgeted revenues by $190,861. This is $102,432 better than the preliminary deficit spending estimate of $293,293. PUPIL TRANSPORTATION ACCOUNT For 2013-14 school year, the district set aside $257.15 per pupil unit from the per pupil unit general education formula allowance for pupil transportation. The 2013-14 per pupil unit allocation for pupil transportation represents 4.85 percent of the per pupil unit general education formula allowance of $5,302. The district also receives additional categorical funding for transporting students with disabilities and non-public school students. The disabled transportation funding has been incorporated with special education funding formula since 1998-99 school year. To maintain funding integrity, the district continues to report disabled transportation aid in the pupil transportation account. The 2013-14 budget for the pupil transportation account includes all revenues and expenditures related to providing transportation services to our students. The table below shows the actual results for the 2012-13 school year and the 2013-14 budgeted totals of the pupil transportation account. General Fund Pupil Transportation Account 2012-13 Actual Revenues Expenditures Revenues less Expenditures 17,146,640 16,351,900 794,739 2013-14 Preliminary Budget 16,607,293 17,387,261 (779,968) 2013-14 Final Budget 16,891,988 17,373,680 (481,692) Prel. / Final $ Change 284,695 (13,581) 298,276 Prel. / Final % Change FY 2013 to FY 2014 % Change 1.71% -0.08% -38.24% -1.49% 6.25% -160.61% Comparison of 2012-13 to 2013-14 – The revised 2013-14 revenue budget for the pupil transportation account is $16.89 million. This is 1.49 percent or $254,652 less than the 2012-13 actual revenues of $17.15 million. The revised expenditure budget of $17.37 million is $1.02 million, or 6.25 percent, more than the 2012-13 actual expenditures of $16.35 million. Revenues (Preliminary 2013-14 Budget to Final 2013-14 Budget) – The final revenue budget is $284,695 more than the preliminary estimate. This projected net increase in revenue is mainly due to a combination of factors. They are listed below. a) An increase of $108,773 in general education aid for pupil transportation. This increase is due to an increase of 309 pupil units used to calculate the general education aid for pupil transportation. See the general account section of this budget document for a detailed explanation of the increase. b) A projected net increase of $172,822 in bus depreciation aid and state aid for special education transportation. The updated estimate is based on updated expenditure information and current funding formula. Expenditures (Preliminary 2013-14 Budget to Final 2013-14 Budget) – The final expenditure budget for the pupil transportation totaled $17.37 million, a reduction of $13,581. This is mainly due to the following factors: 9 a) A net increase of $26,919 in the budgets for salary and employee benefits to reflect updated estimates. b) A reduction of $40,500 in the budget for school bus purchases to reflect updated estimates. Summary As a result of these adjustments, the final budgeted amount for pupil transportation expenditures exceed final budgeted revenues by $481,692. This is $298,276 better than the preliminary deficit spending estimate. CAPITAL EXPENDITURE ACCOUNT The School Board approved the preliminary 2013-14 capital expenditure budget on April 22, 2013. A few adjustments have been made to the final budget. The table below shows the actual and budgeted totals of capital expenditure account revenues, expenditures and fund balances for 2012-13 and 2013-14 school years. General Fund Capital Expenditure Account 2012-13 Actual Revenues Expenditures Revenues less Expenditures 10,273,803 9,415,445 858,357 2013-14 Preliminary Budget 10,088,459 9,972,512 115,947 2013-14 Final Budget 10,149,582 10,374,061 (224,479) Prel. / Final $ Change 61,123 401,549 (340,426) Prel. / Final % Change FY 2013 to FY 2014 % Change 0.61% 4.03% -293.60% -1.21% 10.18% -126.15% Comparison of 2012-13 to 2013-14 – The final 2013-14 capital expenditure account is expected to show a 1.21 percent decrease in revenues and a 10.18 percent increase in expenditures over the actual 2012-13 totals. Revenue (Preliminary 2013-14 Budget to Final 2013-14 Budget) – The final revenue budget is $61,123 higher than the preliminary estimate, this is mainly due to a 309 increase in the pupil units used to calculate operating capital state aid. Expenditures (Preliminary 2013-14 Budget to Final 2013-14 Budget) – The final expenditure budget shows an increase of $401,549 over our preliminary estimate. This is chiefly due to an increase of $391,646 in schools’ budgets. Schools that did not spend their full budgets in 2012-13 are allowed to carry over the unspent allocations and add them to the 2013-14 budgets. As in the past, we have budgeted for the schools to spend these funds during the 2013-14 school year. Summary – With these adjustments, the projected June 30, 2014 restricted/reserved for operating capital is $1.10 million and the restricted/reserved for health and safety is $253,047. FOOD SERVICE FUND At its regular meeting on May 13, 2013 the School Board approved the administration’s recommendation to increase school lunch prices for 2013-14 school year by 10 cents per lunch and 5 cents per breakfast for elementary and high school students and adults. The most recent breakfast and lunch prices increase was in the 2012-13 school year when the price of lunch was increased by 10 cents at all levels. Breakfast and milk prices were not increased in 2012-13 school year. The federal Healthy Hunger-Free Kids Act of 2010 requires more fresh fruit and vegetables, wholegrain items and low-fat dairy be served on all school menus. The district’s food and nutrition services has been proactive in voluntarily switching to healthier products, including the use of more organic grown fruits, vegetables and other items. The increases to school lunch prices for the 2013-14 school year are driven by the federal mandate to improve the nutritional standards of school lunches nationwide. The Healthy Hunger-Free Kids Act 10 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 2013-14 school year, elementary lunches are priced at $2.30, middle school students pay $2.35 per lunch, the per lunch price for high school students is $2.45 and adult lunches are priced at $3.50. Elementary breakfast is priced at $1.45, middle school students will pay $1.50 per breakfast, the per breakfast price for high school students is $1.50 and adult breakfast is $1.95. The following table shows the budgeted totals of food service fund revenues, expenditures and fund balances for 2012-13 and 2013-14. Food Service Fund Beginning Fund Balance Revenues Expenditures Revenues less Expenditures Est. Ending Fund Balance Est. Ending Fund Balance as % of Exp. 2012-13 Actual 2,565,805 10,933,748 10,858,789 74,960 2,640,766 24.32% 2013-14 Preliminary Budget 2,219,632 10,684,005 10,912,726 (228,721) 1,990,911 18.24% 2013-14 Final Budget 2,640,766 10,789,864 10,943,414 (153,550) 2,487,216 22.73% Prel. / Final $ Change 421,134 105,859 30,688 75,171 496,305 Prel. / Final % Change 18.97% 0.99% 0.28% -32.87% 24.93% FY 2013 to FY 2014 % Change 2.92% -1.32% 0.78% -304.84% -5.81% Comparison of 2012-13 to 2013-14 – The final 2013-14 budget for food service fund shows a decrease of $143,884, or 1.32 percent, in revenues and an increase of $84,625, or 0.78 percent, in expenditures over the actual 2012-13 totals. Revenues (Preliminary 2013-14 Budget to Final 2013-14 Budget) - The final food service revenue projection is $105,859 more than our original estimate. The projected increase is chiefly due to the following factors: a) A projected increase of $166,165 in federal and state aids. This increase is mainly due to federal and state reimbursement rates increases for the 2013-14 school year. b) A projected reduction of $60,306 in sales to students and adults and catering for special functions. The updated revenues projection reflects current year-to-date actual performance and participation trends. The downward revenues revision for sales to students and adults is also due to the $0.10 per lunch price increase and changes made to the lunch menu to comply with the federal Healthy Hunger-Free Kids Act of 2010. Expenditures (Preliminary 2013-14 Budget to Final 2013-14 Budget) - The revised food service expenditure budget is $30,688 higher than the original estimate. The main reasons for the net increase are listed below. a) A $100,000 increase in the building improvement budget to accommodate the reconfiguration and remodeling of the kitchens at Northview and Rosemount Elementary Schools. b) An increase of $86,863 in the budgets for purchased services to reflect most current estimates. The three main contracted services that have been increased are architect fees, rubbish removal and merchant account fees. c) The budgets for milk and USDA commodities used have been reduced by $242,635 to reflect most current estimates based prior year actual and current year-to-date usage. Summary As a result, food service fund expenditures are projected to exceed revenues by $153,550. We anticipate that the June 30, 2014 food service fund balance will be $2.49 million. 11 COMMUNITY SERVICE FUND The community service fund is used to record all financial activities of the community service program. The community service fund is comprised of five components, each with its own fund balance. The five components are: a) b) c) d) e) Community Education – general Community Education – early childhood screening and aids to non-public pupils Early Childhood Family Education School Readiness Adult Basic Education The table below shows actual and budgeted totals of community service fund revenues, expenditures and fund balances for 2012-13 and 2013-14. Community Service Fund Beginning Fund Balance Revenues Expenditures Revenues less Expenditures Est. Ending Fund Balance Est. Ending Fund Balance as % of Exp. 2013-14 2012-13 Preliminary Actual Budget 1,344,624 689,518 9,578,906 9,442,369 9,721,780 9,933,453 (142,875) (491,084) 1,201,748 198,434 12.36% 2.00% 2013-14 Final Prel. / Final Budget $ Change 1,201,748 512,230 9,736,708 294,339 9,957,342 23,889 (220,634) 270,450 981,114 782,680 9.85% Prel. / Final % Change 74.29% 3.12% 0.24% -55.07% 394.43% FY 2013 to FY 2014 % Change -10.63% 1.65% 2.42% 54.42% -18.36% Comparison of 2012-13 to 2013-14 – The 2012-13 final projection for community service fund is expected to show a 1.65 percent, or $157,802 increase in revenues and a 2.42 percent, or $230,562 increase, in expenditures over the actual 2012-13 totals. Revenues (Preliminary 2013-14 Budget to Final 2013-14 Budget) – Several adjustments were made to the revenue budget that result in a net increase of $294,339 compared to the preliminary estimate. This net increase is mainly due to a combination of the following factors: a) An increase of $200,618 in the budgets for tuition income. Over half of the increase is expected to come from the district’s community education preschool program; the remaining increases are based on updated estimates for the Kindergarten Plus, School Readiness and youth after-school enrichment programs. b) An increase of $60,000 in budget for sports camps participation fees. This projected increase is based on updated camp offerings for the 2013-14 school year. c) An increase of $49,599 in federal aid for the district Adult Basic Education program and a federal Civics Grant for the Adult Basic Education Program at RahnCliff Learning Center. Expenditures (Preliminary 2013-14 Budget to Final 2013-14 Budget) – The revised expenditure budget is $23,889 more than the original estimate. Many adjustments were made to expenditure items to reflect the district’s latest estimates. The two major adjustments are summarized below. . a) The budgets for salaries show a net increase of $86,278. This is mainly due to increases in the budgets for sports camps stipend payments. As mentioned in the revenue section above, the district is expected to offer more sports camps which will result in additional staffing costs. b) The budgets for employee benefits show a net reduction of $51,904. A majority of the decrease is mainly due to employees’ actual choice of insurance coverage and the district’s contributions toward employees’ health insurance premium in accordance with school board approved guidelines. Summary As a result of these budget revisions, final 2013-14 expenditures for the community service fund are projected to exceed revenues by 220,634. The projected fund balance on 12 June 30, 2014 is $981,114. Of this amount, $335,668 is restricted/reserved for Adult Basic Education, $170,273 is restricted/reserved for Early Childhood Family Education, $21,666 is restricted/reserved for School Readiness and $2,085 is restricted/reserved for early childhood screening and aids to non-public pupils. The remaining $451,422 is restricted/reserved for general community education which includes after-school youth enrichment and youth development programs, Kindergarten Plus Program (a negative balance of $204,646), disabled adults program, and adult and youth enrichment programs. BUILDING CONSTRUCTION FUND For the 2013-14 school year, the district maintains the alternative facility – levy account and a new ABE/ECFE/ECSE building account within the building construction fund. All projects related to the 2004 facilities referendum account and Cedar Valley Learning Center account have been completed and the district is no longer required to maintain these two accounts. ALTERNATIVE FACILITY - LEVY ACCOUNT The School Board adopted an alternative facility levy of $6.02 million in December 2012 to fund all of the state-approved major maintenance projects for the 2013-14 school year. A detailed list of these state-approved major maintenance projects can be found in Appendix B of the district’s 2013-14 capital expenditure budget, which was approved by the School Board on April 22, 2013. The following table shows actual and budgeted totals of the alternative facility - levy account for 201213 and 2013-14 school years. Building Construction Fund Alternative Facility - Levy Account Beginning Fund Balance Revenues Expenditures Revenues less Expenditures Est. Ending Fund Balance Est. Ending Fund Balance as % of Exp. 2013-14 2012-13 Preliminary Actual Budget 873,265 873,066 6,654,420 6,020,675 6,009,810 6,878,096 644,610 (857,421) 1,517,875 15,645 25.26% 0.23% 2013-14 Final Prel. / Final Budget $ Change 1,517,875 644,809 6,052,575 31,900 6,879,596 1,500 (827,021) 30,400 690,854 675,209 10.04% Prel. / Final % Change 73.86% 0.53% 0.02% -100.00% 4315.81% FY 2013 to FY 2014 % Change 73.82% -9.04% 14.47% -228.30% -54.49% Revenues (Preliminary 2013-14 Budget to Final 2013-14 Budget) – The revised revenue budget for this account increased by $31,900 to reflect rebates from Dakota Electric and Xcel Energy. Expenditures (Preliminary 2013-14 Budget to Final 2013-14 Budget) – The final expenditure budget for this account is $1,500 higher than our preliminary estimates. The increase is mainly due to several small adjustments to the employee benefits budgets. The Minnesota Department of Education reviews the district’s alternative facility expenditures, levy revenue and year-end fund balance annually, and adjusts the district’s alternative facility levy authority accordingly. Summary The final 2013-14 expenditures for the alternative facility - levy account are projected to exceed revenues by $827,021. The projected June 30, 2014 fund balance is $690,854. NEW ABE/ECFE/ECSE BUILDING ACCOUNT The district established this building construction account to report all the financial activities related to the construction of a new facility for early childhood education and adult education programs. Construction of this building is being funded by the issuance of Series 2013B, $13.71 million Certificates of Participation. The annual principal and interest payments for the Certificates of Participation will be financed through the lease levy. 13 The following table shows actual and budgeted totals of the new ABE/ECFE/ECSE building account for the 2013-14 school year. Building Construction Fund New ABE/ECFE/ECSE Building Beginning Fund Balance Revenues Expenditures Revenues less Expenditures Est. Ending Fund Balance Est. Ending Fund Bal. as % of Exp. 2012-13 Actual N/A 2013-14 Preliminary Budget N/A 2013-14 Final Budget 13,510,000 6,881,978 6,628,022 6,628,022 96.31% Prel. / Final $ Change 13,510,000 6,881,978 6,628,022 6,628,022 Prel. / Final % Change 100.00% 100.00% 100.00% 100.00% 100.00% FY 2013 to FY 2014 % Change 100.00% 100.00% 100.00% 100.00% 100.00% The projected revenue of $13.51 million reflects the estimated net proceeds from the $13.71 million Certificates of Participation, Series 2013B. The district expects that approximately half of the construction, or $6.88 million, will take place during the 2013-14 school year and the remainder will be completed in the 2014-15 school year. The district expects that the building will be ready by fall of 2014. The projected June 30, 2014 fund balance of $6.63 million will be used to complete the project in the 2014-15 school year. DEBT SERVICE FUND - REGULAR The table below shows the actual and budgeted totals of regular debt service fund revenues, expenditures and fund balances for 2012-13 and 2013-14. The data summarized in this table does not include resources held in escrow from the sale of refunding bonds or expenditures related to the redemption of the bonds refunded. This is consistent with our past budgeting practice. Debt Service Fund - Regular Beginning Fund Balance Revenues Expenditures Revenues less Expenditures Est. Ending Fund Balance Est. Ending Fund Balance as % of Exp. 2013-14 2012-13 Preliminary Actual Budget 3,875,768 3,530,405 16,527,818 16,055,414 16,735,900 16,366,775 (208,083) (311,361) 3,667,686 3,219,044 21.92% 19.67% 2013-14 Final Prel. / Final Budget $ Change 3,667,686 137,281 16,058,127 2,713 16,366,775 (308,648) 2,713 3,359,038 139,994 20.52% Prel. / Final % Change 3.89% 0.02% 0.00% -0.87% 4.35% FY 2013 to FY 2014 % Change -5.37% -2.84% -2.21% 48.33% -8.42% Revenues (Preliminary 2013-14 Budget to Final 2013-14 Budget) Revenues for the regular debt service fund are directly tied to the district’s bond principal and interest payment needs. Close to 100 percent of the projected revenue comes from property taxes; only a very small percentage comes from the state in the form of homestead and agricultural market value credits. Our final estimate for the revenue budget of the debt service fund is $2,713 more than our preliminary estimate to reflect the addition of homestead and agricultural market value credits from the state. Expenditures (Preliminary 2013-14 Budget to Final 2013-14 Budget) The final expenditure budget for this debt service fund is the same as the preliminary projection. The budget includes 2013-14 principal and interest payments for the district’s outstanding debts. Summary The projected June 30, 2014 regular debt service fund balance is $3.36 million. This is 8.42 percent less than the actual June 30, 2013 fund balance of $3.67 million. 14 DEBT SERVICE FUND - OPEB In 2008, the Minnesota Legislature enacted Minnesota Statutes Section 471.6175 which authorized a Minnesota political subdivision that has created an actuarial liability to pay other post-employment benefits (OPEB) to employees to establish a trust to pay those benefits and to finance those other post-employment benefits in advance. The School Board awarded the sale of $37.44 million general obligation taxable OPEB bonds in January 2009. The annual principal and interest payments for these bonds are funded by a new debt service levy. The district is required by the Minnesota Department of Education to maintain a separate debt service fund for the reporting of OPEB debt service. The following table shows the budgeted totals of OPEB debt service fund revenues, expenditures and fund balances for 2012-13 and 2013-14. Debt Service Fund - OPEB Beginning Fund Balance Revenues Expenditures Revenues less Expenditures Est. Ending Fund Balance Est. Ending Fund Balance as % of Exp. 2013-14 2012-13 Preliminary Actual Budget 474,320 458,153 3,006,182 2,499,039 3,003,488 2,500,188 2,693 (1,149) 477,013 457,004 15.88% 18.28% 2013-14 0 Final Prel. / Final Budget $ Change 477,013 18,860 2,499,461 422 2,500,188 (727) 422 476,286 19,282 19.05% Prel. / Final % Change 4.12% 0.02% 0.00% -36.73% 4.22% FY 2013 to FY 2014 % Change 0.57% -16.86% -16.76% -126.99% -0.15% Revenues (Preliminary 2013-14 Budget to Final 2013-14 Budget) Revenues for the OPEB debt service fund are directly tied to the district’s OPEB bond principal and interest payments. Close to 100 percent of the revenue for this fund comes from property taxes and a very small percentage comes from the state in the form of homestead and agricultural market value credits. Our final estimate for the revenue budget of the OPEB debt service fund is $422 higher than the preliminary estimate to account for the addition of homestead and agricultural market value credits from the state. Expenditures (Preliminary 2013-14 Budget to Final 2013-14 Budget) The final OPEB debt service fund expenditure budget is the same as the preliminary projection. It includes 2013-14 OPEB bond principal and interest payments. Summary The projected June 30, 2014 OPEB debt service fund balance is $476,286, or 0.15 percent less than the June 30, 2013 balance of $477,013. EXPENDABLE TRUST - SCHOLARSHIP FUNDS The expendable trust - scholarship funds were established to account for gifts and scholarship contributions to the district. The main source of income for this fund is interest revenue. The annual interest revenue from the investment of principal amounts will be awarded to recipients selected by the appropriate committees. The table below summarizes the actual activities for this fund in 2012-13 and our projections for 2013-14. Expendable Trust Scholarship Funds Beginning Fund Balance Revenues Expenditures Revenues less Expenditures Est. Ending Fund Balance Est. Ending Fund Balance as % of Exp. 2013-14 2012-13 Preliminary Actual Budget 23,616 22,616 1,000 1,000 (1,000) (1,000) 22,616 21,616 2261.60% 2161.60% 2013-14 Final Prel. / Final Budget $ Change 22,616 1,000 (1,000) 21,616 2161.60% Prel. / Final % Change 0.00% N/A 0.00% -100.00% 0.00% The district is not anticipating any change to either the revenue or expenditure budgets. 15 FY 2013 to FY 2014 % Change -4.23% N/A 0.00% 0.00% -4.42% AGENCY FUNDS The district maintains two agency funds to account for: 1) activities related to the District Graduate Credit Program, a continuing education program for district certified staff, and 2) receipts and disbursements related to Local Collaborative Time Study (LCTS). The district does not budget for the District Graduate Credit Program; the LCTS fund is managed by a committee comprised of representatives from various local agencies and school districts within Dakota County. The following table shows the actual activities in 2012-13 and our projections for the 2013-14 school year. Agency Fund Local Collaborative Time Study (LCTS) Beginning Fund Balance Revenues Expenditures Revenues less Expenditures Est. Ending Fund Balance Est. Ending Fund Balance as % of Exp. 2013-14 2012-13 Preliminary Actual Budget 129,589 90,155 73,038 73,039 81,337 100,300 (8,299) (27,261) 121,290 62,894 149.12% 62.71% 2013-14 Final Prel. / Final Prel. / Final Budget $ Change % Change 121,290 31,135 34.54% 73,039 0.00% 132,426 32,126 32.03% (59,387) (32,126) 117.85% 61,903 (991) -1.58% 46.75% FY 2013 to FY 2014 % Change -6.40% 0.00% 62.81% 615.61% -48.96% INTERNAL SERVICE FUNDS The district maintains four internal service funds. They are listed below. a) b) c) d) Internal Service Fund 20 – Severance Pay (GASB #16) Internal Service Fund 22 – Other Post-Employment Benefits (GASB #45) Internal Service Fund 23 – Self-Insured Health Plan Internal Service Fund 24 – Self-Insured Dental Plan INTERNAL SERVICE FUND 20 – SEVERANCE PAY (GASB #16) This internal service fund is used by the district to pre-fund severance or retirement pay for eligible retirees. Eligibility for these benefits is based on years of service and/or minimum age requirements. The amount of the severance or retirement benefit is calculated by converting a portion of unused accumulated sick leave, by computing a benefit based solely on years of service, or a combination of both. No retiree can receive severance benefits that exceed one year’s salary. The 2013-14 final revenue and expenditure budget estimates are the same as earlier projections; the administration is not recommending any adjustments. The revenue budget includes projected interest income of $16,000 from short-term investments and $450,000 estimated severance payments (unused sick leave and vacation days) to be paid from the general account of the general fund. The district is required to report severance payments paid from the general account of the general fund as revenue and expenditure in this internal service fund. The revised expenditure budget is $450,000, same as our preliminary estimate. The following table shows the actual activities in 2012-13 and our projections for the 2013-14 school year. 16 Internal Service Fund 20 Severance Pay Account Beginning Fund Balance Revenues Expenditures Revenues less Expenditures Est. Ending Fund Balance Est. Ending Fund Balance as % of Exp. 2013-14 2012-13 Preliminary Actual Budget (3,297,597) (3,281,597) 717,424 466,000 1,478,662 450,000 (761,238) 16,000 (4,058,834) (3,265,597) -274.49% -725.69% 2013-14 Final Prel. / Final Prel. / Final Budget $ Change % Change (4,058,834) (777,237) 23.68% 466,000 0.00% 450,000 0.00% 16,000 0.00% (4,042,834) (777,237) 23.80% -898.41% FY 2013 to FY 2014 % Change 100.00% -35.05% -69.57% -102.10% 0.39% INTERNAL SERVICE FUND 22 – OTHER POST-EMPLOYMENT BENEFITS The district adopted Governmental Accounting Standards Board Statement #45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions during 2007-08 school year. On January 12, 2009, the School Board awarded the sale of general obligation taxable OPEB bonds in the amount of $37.44 million. On February 9, 2009, the School Board approved the establishment of a revocable trust for reporting activities related to all eligible other post-employment benefits. Investment of the bond proceeds is being managed by Wells Fargo Bank, N.A. Trust Department. For eligible employees that meet certain age and/or length of service requirements, the district is required to pay health insurance premiums upon retirement until the employee reaches the age of eligibility for Medicare. The maximum monthly district contribution per retiree for post-employment health insurance premiums is set forth in the contracts for each eligible bargaining group. The district uses this internal service fund to report assets contributed to the OPEB revocable trust. These assets are used by the district to finance its OPEB Liabilities. The revised revenue budget for 2013-14 school year is $1.17 million, same as our preliminary estimate. Of this amount, $500,000 represents our estimate for interest income and market appreciation (asset value change) from assets held and managed by the trust administrator. The remaining $668,775 represents estimated OPEB payments for eligible retirees to be paid from the general account of the general fund. The district is required to report these OPEB payments paid from the general account of the general fund as revenue and expenditure in this internal service fund. The table below shows the actual activities in 2012-13 and our projections for the 2013-14 school year. Internal Service Fund 22 Other Post-Employment Benefits Account Beginning Fund Balance Revenues Expenditures Revenues less Expenditures Est. Ending Fund Balance Est. Ending Fund Balance as % of Exp. 2013-14 2012-13 Preliminary Actual Budget 28,903,361 29,403,361 6,131,959 1,168,755 5,505,012 668,755 626,947 500,000 29,530,308 29,903,361 536.43% 4471.50% 2013-14 Final Prel. / Final Budget $ Change 29,530,308 126,947 1,168,755 668,755 500,000 30,030,308 126,947 4490.48% Prel. / Final % Change 0.43% 0.00% 0.00% 0.00% 0.42% FY 2013 to FY 2014 % Change 2.17% -80.94% -87.85% -20.25% 1.69% INTERNAL SERVICE FUND 23 – SELF-INSURED HEALTH PLAN The district moved from a fully insured health plan with HealthPartners to a self-insured health plan with the HealthPartners as the plan administrator on July 1, 2012. In spring 2013, the district, with assistance from the district’s benefits consultant Corporate Health Systems, sought proposals from carriers for the plan administration and stop-loss insurance coverage for the self-insured plan. The district received three proposals; all provide significant savings over our current year fixed costs and provide multiple year rate caps for the plan administration and stop-loss insurance fees while limiting the district’s maximum fiscal exposure by reducing aggregate stop-loss attachment point. 17 At its regular meeting on April 22, 2013, the School Board approved the administration’s recommendation to renew the agreement with HealthPartners to provide self-insured plan administration effective July 1, 2013. The self-insured health plan includes these features: 1) aggregate reinsurance level of 115 percent of expected claims, and 2) stop loss coverage of $300,000 for individual claims. Since the district assumes all the costs up to 115 percent of expected claims, the district is required to use an internal service fund to track the revenues/contributions, claims paid and claims to be paid to monitor the reserve amount. The district established this internal service fund to record all transactions related to this self-insured health plan. The table below shows the actual activities in 2012-13 and our projections for the 2013-14 school year. Internal Service Fund 23 Self-Insured Health Plan Beginning Fund Balance Revenues Expenditures Revenues less Expenditures Est. Ending Fund Balance Est. Ending Fund Bal. as % of Exp. 2012-13 Actual 37,495,350 32,968,260 4,527,091 4,527,091 N/A 2013-14 Preliminary Budget 6,464,070 40,100,116 32,000,000 8,100,116 14,564,186 N/A 2013-14 Final Prel. / Final Prel. / Final Budget $ Change % Change 4,527,091 (1,936,979) N/A 40,100,116 100.00% 34,500,000 2,500,000 100.00% 5,600,116 (2,500,000) 0.00% 10,127,207 (4,436,979) 100.00% 29.35% FY 2013 to FY 2014 % Change N/A 100.00% 100.00% 100.00% 100.00% Projected revenues for the 2013-14 school year totaled $40.10 million. This represents the district’s contributions, employees’ share of the premium costs, COBRA payments, payments from eligible retirees and employees who are on leave but have elected to stay with the district’s health plan. Projected expenditures for the 2013-14 school year are estimated to be $34.50 million. This represents claims paid or claims to be paid during the year. The June 30, 2014 reserve is projected to be $10.13 million. INTERNAL SERVICE FUND 24 – SELF-INSURED DENTAL PLAN The district used this internal service fund to record all activities related to its self- insured dental plan. This self-insured dental plan was established in September 2011 (the start of the district’s dental plan year) with Delta Dental as the third party administrator. This self-insured dental plan provides coverage for the superintendent, cabinet-level directors, principals, non-union administrators, special staff, non-licensed building specialists, assistant administrators, and vehicle technicians. The following table shows the actual activities in 2012-13 and our projections for 2013-14 school year. Internal Service Fund 24 Self-Insured Dental Plan Beginning Fund Balance Revenues Expenditures Revenues less Expenditures Est. Ending Fund Balance Est. Ending Fund Bal. as % of Exp. 2013-14 2012-13 Preliminary Actual Budget 55,856 121,613 331,921 335,000 278,842 270,000 53,079 65,000 108,935 186,613 39.07% N/A 2013-14 Final Prel. / Final Prel. / Final Budget $ Change % Change 108,935 (12,678) 100.00% 339,000 4,000 2.13% 270,000 -3.17% 69,000 4,000 100.00% 177,935 (8,678) 63.34% 65.90% FY 2013 to FY 2014 % Change 100.00% 2.13% -3.17% 29.99% 63.34% Projected revenues for the 2013-14 school year totaled $339,000; this represents the district’s contributions and employees’ share of the premium costs, COBRA payments, payments from eligible retirees and employees who are on leave but have elected to stay with the district’s dental plan. Projected expenditures for the 2013-14 school year totaled $270,000; this represents claims paid or claims to be paid during the year. The June 30, 2014 reserve is estimated to be $177,935. 18 ORGANIZATION OF THE REPORT The remainder of this report is organized in five major sections. a) The first section contains general summary information including: a table showing totals of revenues, expenditures and fund balances by fund (page 23); revenues for each fund categorized in four major source categories (pages 24-25); charts depicting the sources of revenues for the general fund and all funds (pages 27); tables showing expenditures for each fund categorized in six major object categories (pages 28-29), and charts showing the major objects of expenditures for the general account of the general fund and total general fund (page 31). b) 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 4355). c) The fourth section (pages 59-69) contains additional information related to this budget, including budget calendar, student and staffing information, etc. d) The fifth section (pages 73-78) is a glossary with definitions for most of the source and object categories included in the detailed tables. ACKNOWLEDGMENTS Preparation of the district’s budget requires a great deal of work by many people, including all of the District Office administrators, principals, assistant principals, administrative assistants, and many teachers and support staff in the schools and the District Office. Coordination of the budget process and preparation of the report were the responsibility of Jeffrey M. Solomon, Director of Finance and Operations, and Stella Y. Johnson, Coordinator of Finance. Additional assistance was provided by Joyce Peterson, Robin Sicoli, Beth Sullivan, Karen Dooley, Desiree’ Fleming and other finance department staff. 19 20 Summary Information 2013-14 PROJECTED REVENUES, EXPENDITURES AND FUND BALANCE BY FUND Actual Fund Balance 6/30/13 Fund General Fund General Account Special Education Account Quality Compensation Account Pupil Transportation Account Capital Expenditure Account N/A N/A N/A N/A N/A 2013-14 Revenue Budget 2013-14 Expenditure Budget 229,132,072 33,655,712 7,061,995 16,891,988 10,149,582 216,856,063 59,786,957 7,252,856 17,373,680 10,374,061 Proj. Fund Balance 6/30/14 N/A N/A N/A N/A N/A Total General Fund 39,755,828 296,891,349 311,643,617 25,003,560 Food Service Fund 2,640,765 10,789,864 10,943,414 2,487,215 Community Service Fund 1,201,749 9,736,708 9,957,342 981,115 43,598,342 317,417,921 332,544,373 28,471,890 Building Construction Fund New ABE/ECFE/ECSE Building Alternative Facility-Levy Account 1,517,875 13,510,000 6,052,575 6,881,978 6,879,596 6,628,022 690,854 Total Building Construction Fund 1,517,875 19,562,575 13,761,574 7,318,876 Debt Service Fund - Regular Debt Service Fund -OPEB Bonds 3,667,687 477,014 16,058,127 2,499,461 16,366,775 2,500,188 3,359,039 476,287 Total Debt Service Funds 4,144,701 18,557,588 18,866,963 3,835,326 5,662,576 38,120,163 32,628,537 11,154,202 22,616 - 1,000 21,616 22,616 - 1,000 21,616 121,290 73,039 132,426 61,903 121,290 73,039 132,426 61,903 (4,058,835) 29,530,308 4,527,091 108,935 466,000 1,168,755 40,100,116 339,000 450,000 668,755 34,500,000 270,000 (4,042,835) 30,030,308 10,127,207 177,935 30,107,499 42,073,871 35,888,755 36,292,615 79,512,323 397,684,994 401,195,091 76,002,226 Sub-Total Operating Funds Sub-Total Non-Operating Funds Expendable Trust Fund Sub-Total Fiduciary Fund Agency Fund (LCTS) Sub-Total Agency Fund Internal Service Fund Severance Pay (GASB #16) Other Post-Employment Benefits (GASB #45) Self-Insured Health Plan Self-Insured Dental Plan Sub-Total Proprietary Fund Total All Funds 23 SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND 2012-13 ACTUAL AND 2013-14 BUDGET Final - Preliminary Fund 01 & 11 Source Category Pct. of 2013-14 2013-14 Pct. of Percent Amount Actual Total Prel. Budget Final Budget Total Change Change General Account Property Taxes State Aids & Credits Federal Aid Other Sub-Total 21 2012-13 45,148,377 19.55% 44,727,425 44,722,816 19.52% -0.01% 171,388,662 74.23% 170,195,712 172,352,963 75.22% 1.27% (4,609) 3,146,322 1.36% 3,089,352 2,782,295 1.21% -9.94% 11,202,934 4.85% 7,971,139 9,273,998 4.05% 16.34% 1,302,859 230,886,296 100.00% 225,983,628 229,132,072 100.00% 1.39% 3,148,444 - N/A - - N/A N/A 27,001,667 83.40% 27,577,096 27,976,968 83.13% 1.45% 399,872 5,031,964 15.54% 5,440,549 5,278,744 15.68% -2.97% (161,805) 343,268 1.06% 400,000 400,000 1.19% 0.00% - 32,376,899 100.00% 33,417,645 33,655,712 100.00% 0.71% 238,067 2,157,251 (307,057) Spec. Educ. Account Property Taxes State Aids & Credits Federal Aid Other Sub-Total 31 N/A Quality Comp. Account Property Taxes 2,185,723 30.33% 2,071,319 2,071,319 29.33% 0.00% - State Aids & Credits 5,020,852 69.67% 4,970,038 4,990,676 70.67% 0.42% 20,638 Federal Aid - N/A - - N/A N/A N/A Other - N/A - - N/A N/A N/A 7,206,575 100.00% 7,041,357 7,061,995 100.00% 0.29% Sub-Total 03 20,638 Pupil Transp. Account Property Taxes State Aids & Credits Federal Aid Other Sub-Total 05 - N/A - - N/A N/A 15,542,872 90.65% 15,587,293 15,870,888 93.96% 1.82% N/A 283,595 - N/A - - N/A N/A 1,603,767 9.35% 1,020,000 1,021,100 6.04% 0.11% 1,100 N/A 17,146,640 100.00% 16,607,293 16,891,988 100.00% 1.71% 284,695 Cap. Exp. Account Property Taxes 7,045,540 68.58% 6,772,788 6,772,788 66.73% 0.00% - State Aids & Credits 3,200,278 31.15% 3,315,671 3,376,794 33.27% 1.84% 61,123 Federal Aid Other Sub-Total 01, 11, 21, 31, 03, 05 - N/A - - N/A N/A N/A 27,985 0.27% - - N/A N/A N/A 10,273,803 100.00% 10,088,459 10,149,582 100.00% 0.61% 61,123 General Fund Property Taxes State Aids & Credits Federal Aid Other Total General Fund Independent School District 196 Rosemount, MN 54,379,640 18.25% 53,571,532 53,566,923 18.04% -0.01% 222,154,331 74.58% 221,645,810 224,568,289 75.64% 1.32% (4,609) 2,922,479 8,178,286 2.75% 8,529,901 8,061,039 2.72% -5.50% 13,177,955 4.42% 9,391,139 10,695,098 3.60% 13.88% 1,303,959 297,890,213 100.00% 293,138,382 296,891,349 100.00% 1.28% 3,752,967 24 (468,862) SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND 2012-13 ACTUAL AND 2013-14 BUDGET Fund 02 Source Category 2012-13 Actual Pct. of Total 2013-14 Prel. Budget 2013-14 Final Budget Pct. of Total Final - Preliminary Percent Amount Change Change Food Service Property Taxes State Aids & Credits Federal Aid Other 398,037 3,984,706 6,551,005 0.00% 3.64% 36.44% 59.92% 398,967 3,738,880 6,546,158 408,998 3,895,014 6,485,852 0.00% 3.79% 36.10% 60.11% N/A 2.51% 4.18% -0.92% 10,031 156,134 (60,306) Total Food Service 10,933,748 100.00% 10,684,005 10,789,864 100.00% 0.99% 105,859 Community Service Property Taxes State Aids & Credits Federal Aid Other 1,661,685 2,159,955 126,816 5,630,449 17.35% 22.55% 1.32% 58.78% 1,668,302 2,262,874 47,116 5,464,077 1,668,302 2,268,371 96,715 5,703,320 17.13% 23.30% 0.99% 58.58% 0.00% 0.24% 105.27% 4.38% 5,497 49,599 239,243 Total Comm. Service 9,578,906 100.00% 9,442,369 9,736,708 100.00% 3.12% 294,339 Building Construction Property Taxes State Aids & Credits Other 6,654,420 0.00% 0.00% 100.00% 6,020,675 19,562,575 0.00% 0.00% 100.00% N/A N/A 224.92% 13,541,900 Total Building Construction 6,654,420 100.00% 6,020,675 19,562,575 100.00% 224.92% 13,541,900 Debt Service - Regular Property Taxes State Aids & Credits Federal Aid Other 16,489,751 4,604 33,463 99.77% 0.03% 0.00% 0.20% 16,055,414 - 16,055,414 1,102 1,611 99.98% 0.01% 0.00% 0.01% 0.00% 100.00% N/A 100.00% 1,102 1,611 Total Debt Service - Regular 16,527,818 100.00% 16,055,414 16,058,127 100.00% 0.02% 2,713 Debt Service - OPEB Bonds Property Taxes State Aids & Credits Other Total Debt Service - OPEB Bonds 3,003,752 540 1,889 3,006,182 99.92% 0.02% 0.06% 100.00% 2,499,039 2,499,039 2,499,039 422 2,499,461 99.98% 0.02% 0.00% 100.00% 0.00% 100.00% N/A 422 - Expendabale Trust - Scholarship Other - N/A - - N/A N/A 76,721 100.00% 73,039 73,039 100.00% 0.00% - Internal Service Funds - Severance & OPEB Other 6,849,383 100.00% 1,634,755 1,634,755 100.00% 0.00% - Internal Service Fund - Self-Insured Health Other 37,495,350 100.00% 40,100,116 40,100,116 100.00% 100.00% - Internal Service Fund - Self-Insured Dental Other 331,921 100.00% 335,000 339,000 100.00% 100.00% 4,000 Grand Total, All Funds Property Taxes State Aids & Credits Federal Aid Other 75,534,828 224,717,468 12,289,809 76,802,557 19.40% 57.72% 3.16% 19.73% 73,794,287 224,307,651 12,315,897 69,564,959 73,789,678 227,247,182 12,052,768 84,595,366 18.55% 57.14% 3.03% 21.27% -0.01% 1.31% -2.14% 21.61% (4,609) 2,939,531 (263,129) 15,030,407 Total 389,344,662 100.00% 379,982,794 397,684,994 100.00% 4.66% 17,702,200 04 06 &15 07 47 08 09 & 39 20 & 22 23 24 Agency Funds Other Independent School District 196 Rosemount, MN 25 N/A 26 Revenues by Source Category 2013-14 Final Budget General Fund - by Account 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% General Spec. Ed. Property Taxes Q Comp Pupil Transp. State Aids & Credits Federal Aid Cap. Exp. Other General Fund - Total Federal Aid 2.72% Other 3.60% Property Taxes 18.04% State Aids & Credits 75.64% Property Taxes State Aids & Credits Federal Aid Other All Funds Other 21.27% Property Taxes 18.55% Federal Aid 3.03% State Aids & Credits 57.14% Property Taxes Independent School District 196 Rosemount, MN State Aids & Credits 27 Federal Aid Other SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND 2012-13 ACTUAL AND 2013-14 BUDGET Final - Preliminary Fund Object Category 01 & 11 2012-13 Pct. of 2013-14 2013-14 Pct. of Percent Amount Actual Total Prel. Budget Final Budget Total Change Change General Account Salaries 135,146,080 64.36% 138,988,509 139,223,208 64.20% 0.17% 234,699 Benefits 44,326,799 21.11% 47,976,002 47,116,552 21.73% -1.79% (859,450) Purchased Services 14,961,065 7.12% 14,850,596 15,693,985 7.24% 5.68% 843,389 Supplies & Materials 5,259,580 2.50% 5,449,231 6,197,678 2.86% 13.73% 748,447 Capital Expenditures 2,356,425 1.12% 1,707,474 2,023,150 0.93% 18.49% 315,676 Other Expenditures 7,941,415 3.78% 6,650,638 6,601,490 3.04% -0.74% 209,991,364 100.00% 215,622,450 216,856,063 100.00% 0.57% Salaries 40,271,928 71.02% 42,027,319 42,057,119 70.34% 0.07% 29,800 Benefits 14,481,805 25.54% 15,525,215 15,117,655 25.29% -2.63% (407,560) Purchased Services 1,099,319 1.94% 1,682,849 1,581,516 2.65% -6.02% (101,333) Supplies & Materials 518,965 0.92% 576,764 653,308 1.09% 13.27% 76,544 Capital Expenditures 298,461 0.53% 251,597 311,272 0.52% 23.72% 59,675 37,097 0.07% 67,691 66,087 0.11% -2.37% (1,604) 56,707,574 100.00% 60,131,435 59,786,957 100.00% -0.57% (344,478) Salaries 5,790,567 82.23% 5,994,868 5,960,072 82.18% -0.58% (34,796) Benefits 1,175,770 16.70% 1,304,782 1,257,784 17.34% -3.60% (46,998) Purchased Services 50,454 0.72% 31,800 31,800 0.44% 0.00% Supplies & Materials 11,795 0.17% 2,900 2,900 0.04% 0.00% - Capital Expenditures 12,588 0.18% - - 0.00% -100.00% - 938 0.01% 300 300 0.00% 0.00% - 7,042,112 100.00% 7,334,650 7,252,856 100.00% -1.12% Salaries 6,536,340 39.97% 6,808,129 6,800,027 39.14% -0.12% (8,102) Benefits 3,282,282 20.07% 3,838,982 3,874,003 22.30% 0.91% 35,021 Purchased Services 2,633,644 16.11% 3,014,250 3,013,250 17.34% -0.03% (1,000) Supplies & Materials 1,967,154 12.03% 2,015,400 2,015,400 11.60% 0.00% Capital Expenditures 1,918,582 11.73% 1,688,000 1,648,500 9.49% -2.34% Sub-Total 21 (49,148) 1,233,613 Spec. Educ. Account Other Expenditures Sub-Total 31 Quality Comp. Account Other Expenditures Sub-Total 03 - (81,794) Pupil Transp. Account Other Expenditures 13,899 0.08% 22,500 22,500 0.13% 0.00% 16,351,900 100.00% 17,387,261 17,373,680 100.00% -0.08% Salaries 273,367 2.90% 193,867 196,771 1.90% 1.50% 2,904 Benefits 117,152 1.24% 72,255 67,153 0.65% -7.06% (5,102) Purchased Services 2,416,630 25.67% 2,275,349 2,275,349 21.93% 0.00% Supplies & Materials 2,047,732 21.75% 2,873,613 2,873,613 27.70% 0.00% - Capital Expenditures 3,181,592 33.79% 3,314,061 3,705,710 35.72% 11.82% 391,649 Other Expenditures 1,378,972 14.65% 1,243,367 1,255,465 12.10% 0.97% 12,098 Sub-Total 9,415,445 100.00% 9,972,512 10,374,061 100.00% 4.03% 401,549 Salaries 188,018,282 62.78% 194,012,692 194,237,197 62.33% 0.12% Benefits 63,383,808 21.16% 68,717,236 67,433,147 21.64% -1.87% Purchased Services 21,161,112 7.07% 21,854,844 22,595,900 7.25% 3.39% 741,056 Supplies & Materials 9,805,225 3.27% 10,917,908 11,742,899 3.77% 7.56% 824,991 Capital Expenditures 7,767,649 2.59% 6,961,132 7,688,632 2.47% 10.45% 727,500 Other Expenditures 9,372,321 3.13% 7,984,496 7,945,842 2.55% -0.48% 299,508,396 100.00% 310,448,308 311,643,617 100.00% 0.39% Sub-Total 05 (39,500) (13,581) Cap. Exp. Account 01, 11, 21, 31, 03 & 05 - General Fund Total General Fund Independent School District 196 Rosemount, MN 28 224,505 (1,284,089) (38,654) 1,195,309 SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND 2012-13 ACTUAL AND 2013-14 BUDGET Final - Preliminary Fund 02 Object Category 2012-13 Pct. of 2013-14 2013-14 Pct. of Percent Amount Actual Total Prel. Budget Final Budget Total Change Change Food Service 04 Salaries 3,952,881 36.40% 3,977,425 4,007,483 36.62% 0.76% 30,058 Benefits 1,098,092 10.11% 1,216,672 1,271,074 11.61% 4.47% 54,402 Purchased Services 436,610 4.02% 409,372 496,235 4.53% 21.22% 86,863 Supplies & Materials 5,206,884 47.95% 5,021,757 4,779,122 43.67% -4.83% (242,635) Capital Expenditures 150,934 1.39% 275,000 375,000 3.43% 36.36% 100,000 Other Expenditures 13,387 0.12% 12,500 14,500 0.13% 16.00% 2,000 Total Food Service 10,858,789 100.00% 10,912,726 10,943,414 100.00% 0.28% 30,688 Salaries 4,713,690 48.49% 4,678,924 4,765,202 47.86% 1.84% 86,278 Benefits 1,467,645 15.10% 1,481,838 1,429,934 14.36% -3.50% (51,904) Purchased Services 3,111,452 32.00% 3,294,813 3,281,050 32.95% -0.42% (13,763) Supplies & Materials 384,979 3.96% 420,478 423,656 4.25% 0.76% 3,178 Capital Expenditures 40,222 0.41% 52,500 52,500 0.53% 0.00% - 3,792 0.04% 4,900 5,000 0.05% 2.04% 100 9,721,780 100.00% 9,933,453 9,957,342 100.00% 0.24% 23,889 Salaries 78,647 1.31% 81,369 81,369 0.59% 0.00% Benefits 36,512 0.61% 39,200 37,533 0.27% -4.25% Community Service Other Expenditures Total Comm. Service 06 &15 Building Construction Purchased Services 462,667 7.70% 375,727 1,335,708 9.71% 255.50% Supplies & Materials 3,235 0.05% - - 0.00% N/A - Capital Expenditures 5,428,750 90.33% 6,381,800 6,381,800 46.37% 0.00% - - 0.00% - 5,925,164 43.06% N/A - 6,009,810 100.00% 6,878,096 13,761,574 100.00% 251.25% 958,314 16,735,900 100.00% 16,366,775 16,366,775 100.00% 0.00% - 3,003,488 100.00% 2,500,188 2,500,188 100.00% 0.00% - 1,000 100.00% 1,000 1,000 100.00% 0.00% - Salaries 27,653 32.54% - 24,000 18.12% N/A - Benefits 4,078 4.80% - 3,626 2.74% N/A - 53,243 62.66% 100,100 104,600 78.99% 4.50% - Other Expenditures Total Building Construction 07 47 Debt Service - OPEB Bonds Other 08 Expendable Trust - Scholarship Other 09 & 39 Agency Funds Purchased Services 20 & 22 Supplies & Materials - 0.00% 200 200 0.15% 0.00% - Total Agency Funds 84,975 100.00% 100,300 132,426 100.00% 4.50% - 6,983,674 100.00% 1,118,755 1,118,755 100.00% 0.00% - 100.00% 32,000,000 34,500,000 100.00% 4.50% 2,500,000 278,842 100.00% 270,000 270,000 100.00% 8.99% - Salaries 196,791,153 50.96% 202,750,410 203,115,251 50.63% 0.18% 364,841 Benefits 106,220,911 27.51% 104,843,701 106,064,069 26.44% 1.16% 1,220,368 Purchased Services 25,225,084 6.53% 26,034,856 27,813,493 6.93% 6.83% 1,778,637 Supplies & Materials 15,400,324 3.99% 16,360,343 16,945,877 4.22% 3.58% 585,534 Capital Expenditures 13,387,554 3.47% 13,670,432 14,497,932 3.61% 6.05% 827,500 Internal Service Funds - Severance & OPEB Benefits Internal Service Fund - Self-Insured Health Benefits 24 959,981 Debt Service - Regular Other 23 (1,667) 32,968,260 Internal Service Fund - Self-Insured Dental Benefits Grand Total, All Funds Other Expenditures Total Independent School District 196 Rosemount, MN 29,129,887 7.54% 26,869,859 32,758,469 8.17% 21.92% 5,888,610 386,154,913 100.00% 390,529,601 401,195,091 100.00% 2.73% 10,665,490 29 30 Expenditures by Object Category 2013-14 Final Budget General Fund - by Account 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% General Spec. Ed. Salaries Q Comp Benefits Purchased Services General Fund ‐ Total Pupil Transp. Supplies & Materials Capital Expenditures Cap. Exp. Other Expenditures Capital Expenditures 2.47% Other Expenditures 2.55% Supplies & Materials 3.77% Purchased Services 7.25% Benefits 21.64% Salaries Benefits Salaries 62.33% Purchased Services All Funds Supplies & Materials Capital Expenditures Other Expenditures Capital Expenditures Other Expenditures 8.17% 3.61% Supplies & Materials 4.22% Purchased Services 6.93% Salaries 50.63% Benefits 26.44% Salaries Benefits Purchased Services Supplies & Materials Capital Expenditures Other Expenditures Independent School District 196 Rosemount, MN 31 32 Revenue Budget Schedules REVENUE BY SOURCE 2012-13 ACTUAL SRC DESCRIPTION 2013-14 PRELIMINARY 2013-14 FINAL 37,053,857 221,201 309,627 6,588,131 550,000 GENERAL FUND/General Account 001 003 005 009 010 019 020 021 040 041 050 051 052 053 060 090 092 095 096 097 099 201 211 212 213 214 227 234 258 299 300 363 370 400 500 599 620 621 622 624 625 Maintenance Levies Delinquent Taxes Unemployment Insurance Levy Fiscal Disparity County Apportionment Misc County Tax Revenue Property Tax Shift Tuition from Other Minn. Sch. Dist. Tuition from Patrons Driver Ed Lab - Fees Fees Cocurr. Athletic Participation Fees Student Parking Fees Cocurr. Fine Arts Participation Fees Admission COBRA Administration Fees Interest Earnings Advertising Gifts & Bequests Health Partners Rebate Miscellaneous Local Revenues Permanent School Fund General Education Aid General Aid - Extended Time Program Shared Time Aid Literacy Incentive Aid Abatement Aid Homestead & Agric Market Value Credit Other State Credits State Aid Adjustement for Property Tax Shift State Aids & Grants Transition-Disabled Aid Other Aid from MN Dept of Educ. Federal Aids Federal Direct Aid Misc Federal Direct Aid Resale - Nontaxable Resale - Taxable Sale of Materials Sale of Equipment Insurance Recovery 37,213,967 332,555 605,396 6,794,928 564,112 41,855 (404,436) 16,225 44,410 481,506 755,004 912,344 346,720 175,350 682,364 2,033 95,051 51,175 1,453,143 489,731 5,208,436 820,171 160,217,007 1,752,797 43,046 1,664,122 4,908 2,821 914 404,436 5,716,256 534,214 227,969 2,931,874 214,448 99,919 351,129 9,849 3,122 25,422 37,058,466 221,201 309,627 6,588,131 550,000 11,800 487,000 322,925 972,000 376,000 158,222 710,300 1,200 24,500 570,546 4,097,958 750,000 162,826,698 1,585,479 53,076 1,693,353 2,521,731 609,220 156,155 3,033,519 55,833 46,650 187,038 5,000 - 11,800 41,784 487,000 367,823 972,000 376,000 158,222 710,300 1,200 80,000 32,000 1,216,097 4,575,762 750,000 164,682,504 1,820,107 53,076 1,703,820 160,243 1,930 1,121 2,471,940 553,852 154,370 2,728,875 53,420 46,961 188,049 9,000 - Total 230,886,296 225,983,628 229,132,072 268,387 10,292 63,796 130,035 21,896,628 4,682,139 400,000 215,828 22,373,232 4,767,221 400,000 219,329 22,322,007 4,663,270 GENERAL FUND/Special Education Account 071 096 099 211 360 361 Medical Assistance Rev. from MN Dept of Human Services Gifts & Bequests Miscellaneous Local Revenues Gen. Educ./Compensatory Education Aid State Aid for Special Education Special Education Excess Costs Aid Independent School District 196 Rosemount, MN 35 REVENUE BY SOURCE 2012-13 ACTUAL 2013-14 PRELIMINARY 2013-14 FINAL 292,864 5,031,964 793 220,815 5,440,549 - 287,607 484,755 5,278,744 - 32,376,899 33,417,645 33,655,712 Maintenance Levies State Aid 2,185,723 5,020,852 2,071,319 4,970,038 2,071,319 4,990,676 Total 7,206,575 7,041,357 7,061,995 1,112,007 1,000 828 7,893,000 424,203 6,913,693 311,976 399,250 90,682 960,000 7,947,656 315,188 7,005,712 318,737 60,000 960,000 1,100 8,058,429 315,188 7,190,424 306,847 60,000 17,146,640 16,607,293 16,891,988 7,045,540 25,000 2,985 3,200,278 - 6,772,788 3,315,671 - 6,772,788 3,376,794 10,273,803 10,088,459 10,149,582 1,465 19,268 398,037 779,897 1,972,339 107,683 608,833 3,373 512,581 6,227,423 114,955 185,741 2,154 7,050 398,967 596,392 1,844,225 180,000 680,000 1,474 436,789 6,272,890 116,218 150,000 - 1,500 408,998 739,897 1,992,062 107,000 542,000 1,474 512,581 6,222,013 102,339 160,000 - 10,933,748 10,684,005 10,789,864 SRC DESCRIPTION 367 368 400 620 Special Education Alternative Delivery Aid Special Education Cross Subsidy Reduction Aid Federal Aids Resale - Nontaxable Total 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 for Special Education Transp. Bus Depreciation Aid Sale of Equipment Insurance Recovery Total GENERAL FUND/Capital Expenditure Account 001 096 099 211 624 Maintenance Levies Gifts & Bequests Miscellaneous Local Revenues General Education Aid for Capital Expend. Sale of Equipment Total FOOD SERVICE FUND 02 092 099 300 471 472 473 474 475 476 601 606 608 624 Interest Earnings 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 Food Service Sales to Pupil Food Service Sales to Adults Special Function Food Sales Sale Of Equipment Total Independent School District 196 Rosemount, MN 36 REVENUE BY SOURCE 2012-13 ACTUAL SRC DESCRIPTION 2013-14 PRELIMINARY 2013-14 FINAL COMMUNITY SERVICE FUND FUND 04 001 003 009 020 021 040 050 060 061 092 093 094 095 096 099 227 234 258 299 300 301 400 620 621 649 Maintenance Levies Delinquent Taxes Fiscal Disparity Property Tax Shift Tuition from Other Minn. Sch. Dist. Tuition Fees Admission Admission-Taxable Interest Earnings Facility - Rental Facility - Labor Advertising Gifts & Bequests Miscellaneous Local Revenues Abatement Aid Mkt Value Homestead & Agric Credit Other State Credits Aid Adjustment for Property Tax Shift State Aids & Grants Non-Public School Aid Federal Aids Resale - Nontaxable Resale - Taxable Permanent Transfers 1,433,058 10,953 201,904 15,770 36,410 4,463,232 267,708 16,106 8,296 710 503,127 62,877 15,455 11,426 126,126 885 223 72 (15,770) 1,922,531 252,014 126,816 7,347 25 111,605 1,445,556 6,960 215,786 37,905 4,139,070 453,725 13,313 4,440 484,841 49,301 20,852 7,350 119,822 1,939,568 323,306 47,116 7,045 1,000 125,413 1,445,556 6,960 215,786 37,905 4,339,688 513,725 15,824 4,440 475,385 41,759 16,452 9,706 114,843 3,157 167 115 1,961,053 303,879 96,715 7,180 1,000 125,413 Total 9,578,906 9,442,369 9,736,708 Miscellaneous Local Revenues Permanent Transfers 16,520 6,637,900 6,020,675 31,900 6,020,675 Total 6,654,420 6,020,675 6,052,575 Proceeds - Certificate of Participation - - 13,510,000 Total - - 13,510,000 DEBT SERVICE FUND 07 - REGULAR Maintenance Levies Delinquent Taxes Fiscal Disparity Interest Earnings Homestead & Agric Market Value Credit Other State Credits Sale of Bonds 14,353,118 113,639 2,022,993 31,226 2,237 725 3,879 13,911,757 66,978 2,076,679 - 13,911,757 66,978 2,076,679 1,611 1,102 - Total 16,527,818 16,055,414 16,058,127 ALTERNATIVE FACILITY-LEVY ACCOUNT FUND 15 099 649 NEW ABE/ECFE/ECSE BUILDING FUND 06 635 001 003 009 092 234 258 631 Independent School District 196 Rosemount, MN 37 REVENUE BY SOURCE 2012-13 ACTUAL 2013-14 PRELIMINARY 2013-14 FINAL Interest Earnings - - - Total - - - Miscellaneous Local Revenues 1,557,304 - - Total 1,557,304 - - Tuition 3,683 - - Total 3,683 - - Misc Rev from Local Sources 73,038 73,039 73,039 Total 73,038 73,039 73,039 Interest Earnings Miscellaneous Local Revenues 34,036 683,388 16,000 450,000 16,000 450,000 Total 717,424 466,000 466,000 Unrealized Mkt Appreciation Interest Earnings Miscellaneous Local Revenues Contribution to OPEB trust 2,138,731 930,011 3,063,217 500,000 668,755 500,000 668,755 Total 6,131,959 1,168,755 1,168,755 OPEB Debt Service Levy Delinquent Taxes Fiscal Disparity Interest Earnings Mkt Value Homestead & Agric Credit Other State Credits 2,619,796 15,078 368,879 1,889 408 132 2,165,377 10,425 323,237 - 2,165,377 10,425 323,237 251 171 Total 3,006,182 2,499,039 2,499,461 SRC DESCRIPTION EXPENDABLE TRUST FUND 08 Scholarship Funds 092 TRUST FUND 18 Employees Flexible Spending Plan 099 AGENCY FUND 09 District Graduate Credits 040 AGENCY FUND 39 Local Collaborative Time Study 099 INTERNAL SERVICE FUND 20 Severance Pay (GASB #16) 092 099 INTERNAL SERVICE FUND 22 Other Post-Employment Benefits Revocable Trust (GASB #45) 091 092 099 614 DEBT SERVICE FUND 47 - OPEB BONDS 001 003 009 092 234 258 Independent School District 196 Rosemount, MN 38 REVENUE BY SOURCE 2012-13 ACTUAL 2013-14 PRELIMINARY 2013-14 FINAL Miscellaneous Local Revenues Perm Transfers from Other Fund 36,788,832 706,518 40,100,116 - 40,100,116 - Total 37,495,350 40,100,116 40,100,116 Miscellaneous Local Revenues 331,921 335,000 339,000 Total 331,921 335,000 339,000 SRC DESCRIPTION INTERNAL SERVICE FUND 23 Self-Insured Health Plan 099 649 INTERNAL SERVICE FUND 24 Self-Insured Dental Plan 099 Independent School District 196 Rosemount, MN 39 40 Expenditure Budget Schedules EXPENDITURE BY OBJECT 2012-13 ACTUAL OBJ DESCRIPTION 2013-14 PRELIMINARY 2013-14 FINAL GENERAL FUND/General Account 110 111 112 114 115 116 132 134 135 139 140 141 143 144 145 146 147 148 150 152 154 156 159 160 162 165 166 170 171 172 173 174 178 180 181 182 183 184 185 186 191 195 210 214 218 220 225 230 250 251 Administrators Salary School Board Salary Supervisor Salary Principal Salary Administrative Assistant Dean of Students Literary/RTI Lead Teacher Kindergarten Teachers Salary Cultural Liaison Vocational Teachers Salary Teachers Salary Instructional Clerk Salary Licensed Instruct. Support Salary Classroom Support-Non licensed Substitute Teachers Salary Nurses Salary Nurse Substitute Salary Private Duty Nurse Salary Guidance Counselors Salary Librarian Salary Instructional Trainers Social Worker Building Chief Salary Mail/Warehouse Truck Driver Salary Campus Security Specialists Non Supervisory Special Staff Crossing Guard Salary Other Classified Salary Secretarial/Clerical Salary Secretarial/Clerical Substitute Salary Custodial Salary Custodial Aides Salary Lunchroom Supervision & Cleanup Salary Overtime Cocurricular Salary Cocurricular-Non Lic Salary Stipends-Lic Non-licensed Timesheets Special Assignment Personal Days/Longevity Pay Sick/Severance Inter Dept. Salary Chargeback FICA/Medicare PERA (Public Employee Retire Assn) TRA (Teacher Retirement Assn) Employee Insurance - Dental Employee Insurance - Health Employee Insurance - Life Tax Sheltered Annuities Employer Sponsored HRA 2,332,640 43,786 595,153 5,473,174 666,640 311,547 700,399 4,603,656 453,377 2,424,082 84,195,286 3,226,905 44,711 4,793 2,031,144 1,274,615 54,639 9,445 2,042,778 1,720,744 637,363 858,212 1,924,628 273,458 177,670 1,447,594 8,311 158,787 4,947,610 76,794 5,684,524 56,339 (543,566) 83,674 2,324,078 1,467,351 2,408,516 2,615 299,484 203,404 553,840 (449,686) 9,908,603 1,473,950 7,329,027 1,328,964 19,178,423 66,518 1,015,491 350,851 Independent School District 196 Rosemount, MN 43 2,430,116 43,786 684,345 5,928,285 468,212 213,338 700,475 4,796,887 432,000 2,527,701 87,126,203 3,681,380 46,529 6,549 2,468,570 1,289,330 55,760 6,500 2,074,346 1,810,292 698,204 881,322 2,003,038 284,565 224,559 1,456,738 8,500 171,743 5,060,846 70,397 5,876,185 60,017 (543,566) 89,741 3,154,703 213,497 2,022,182 1,532 56,000 184,000 450,000 (462,697) 10,588,710 1,546,547 8,193,451 1,283,593 22,505,627 71,153 976,812 549,664 2,512,262 43,786 701,206 5,656,111 554,613 212,587 804,734 4,423,702 475,200 2,523,233 87,117,598 3,225,562 45,952 5,779 2,535,561 1,265,245 88,860 1,000 2,140,437 1,785,266 487,531 876,955 2,003,186 278,423 198,418 1,494,979 8,034 202,599 5,006,871 95,859 5,981,742 58,605 (543,566) 90,241 3,211,447 223,965 2,861,443 1,640 72,483 184,000 450,000 (462,697) 10,618,365 1,534,517 8,226,582 1,304,183 21,297,041 67,390 1,160,551 585,745 EXPENDITURE BY OBJECT 2012-13 ACTUAL OBJ DESCRIPTION 252 270 271 280 295 299 301 302 303 304 305 306 307 308 309 310 313 314 315 316 320 329 330 331 332 333 340 341 342 350 351 352 353 355 358 360 365 366 368 369 370 390 393 394 395 398 401 402 403 404 OPEB (Up to ARC) Worker's Compensation - Premiums Worker's Compensation - Claims Unemployment Compensation Insurance Inter Dept. Emp. Benefits Chargeback Other Employee Benefits Advertising Expense Auditing Fees Contracted Printing Laundry/Dry Cleaning Contracted Services Legal Fees Snow Removal Printing Chargeback Architects Benefits Consulting Services Federal Sub Award, under $25,000 Federal Sub Award, over $25,000 Merchant Account Fees Data Process-Tech Support Communication Services - Telephone Postage Electricity Heating Fuel Rubbish Removal Water & Sewage Liability Insurance Property Insurance Vehicle Insurance Contracted Repairs Contract Repair - Electrical Contract Repair - EMS Contract Repair - Grounds Contract Repair - Mechanical Contract Repair - Vehicles Transp Contract w/Public/Private Transportation Chargeback Travel, Conventions and Conferences Out of State Travel Entry Fees/Student Travel Rental and Leases Payments for Educ to MN Sch Dist Special Education Contract Services-Pupil Payment for Educ Purposes to Other Agencies Inter Dept. Admin. Service Chargeback Inter Dept. Misc. Service Chargeback General Supplies Software Resale Supplies Subscription & Professional Books 2,825,315 878,098 43 79,567 (220,637) 4,138 15,164 55,650 52,872 4,056 2,026,132 56,032 428,524 191,945 28,667 52,687 100,311 71,046 46,660 456,289 214,710 154,976 2,756,464 875,911 201,161 413,182 210,728 387,365 13,139 772,868 40,218 22,360 65,733 10,282 28,580 22,764 1,020,853 470,717 6,419 1,311,582 169,075 1,406,216 24,929 284,304 (135,155) (238,282) 1,660,637 99,507 330,221 94,609 Independent School District 196 Rosemount, MN 44 2013-14 PRELIMINARY 1,006,177 878,579 405,000 (179,495) 57,500 19,733 65,000 92,170 3,440 2,270,480 150,706 357,000 294,978 1,000 75,000 125,709 64,399 30,000 490,000 244,570 219,935 2,667,885 1,065,583 201,735 417,889 294,000 487,771 13,139 879,644 44,425 16,830 68,105 20,767 42,701 880,409 535,063 5,686 728,557 163,752 1,630,000 45,640 4,640 (176,467) (439,835) 1,323,245 109,845 219,759 114,566 2013-14 FINAL 1,047,512 883,435 405,000 (179,495) 57,500 21,233 65,000 101,691 3,343 2,499,159 150,706 357,000 308,946 1,000 75,000 103,003 69,368 48,000 490,000 260,851 244,472 2,667,885 1,065,583 201,735 417,889 294,000 487,771 13,139 1,163,152 44,425 16,830 68,105 20,767 43,600 2,000 899,981 632,954 5,440 866,496 170,857 1,630,000 45,640 21,500 (176,467) (439,835) 1,794,838 140,409 240,279 115,481 EXPENDITURE BY OBJECT 2012-13 ACTUAL OBJ DESCRIPTION 405 407 409 410 411 412 413 414 415 416 417 418 419 421 430 433 440 441 442 460 461 470 490 492 499 510 520 530 555 580 581 740 790 820 821 895 896 898 899 910 Fundraiser Material & Supplies Graphic/Copier Charges Supplies - Repairs Supplies - Audio Visual Equip. Supplies - Buildings Supplies - Custodial Cleaning Supplies - Mechanical Supplies - Grounds Supplies - Laundry Supplies - Lighting Supplies - Mechanical Supplies - Pool Supplies - Vehicles Supplies - Epi-pen Instructional Supplies Individualized Instructional Supplies Fuels - Stored for Heating Fuel - Vehicles Fuel - Generators Textbooks and Workbooks Standardized Tests Library Books Food - Instructional Materials Food & Beverages for Meetings Warehouse Inventory Adjustment Site/Grounds Acquisition/Improvement Bldg Acquisition/Construct/Improvement Equipment - Purchased or Leased Technology Equipment Principal on Capital Lease, Installment Interest on Capital Lease, Installment Loans, Interest Other Debt Service Expenditure Dues and Memberships Software License Fees Indirect Cost Chargeback Taxes & Interest Penalties Scholarships Miscellaneous Expenditure Permanent Fund Transfers 69,775 37,204 9,314 162,506 323,390 16,267 106,400 59,413 115,556 47,189 33,673 1,458,454 46,321 496 78,326 27,889 90,769 209,141 103,631 37,399 26,113 15,211 21,799 28,575 160,882 2,089,369 33,962 21,838 (17,934) 228,708 163,226 289,875 (178,484) 7,456,023 Total 2013-14 PRELIMINARY 27,000 71,813 950 208,080 403,184 26,850 98,434 2,000 63,408 150,120 66,771 46,531 3,500 1,771,878 54,608 15,000 143,406 51,421 110,415 257,050 78,923 11,163 19,311 5,829 66,844 92,352 1,486,649 36,572 19,228 225,284 185,688 93,578 6,146,088 2013-14 FINAL 55,000 (90,000) 103,597 950 208,080 403,184 26,850 98,434 2,000 63,408 150,120 66,771 46,531 3,500 1,949,221 56,161 15,000 144,155 51,421 153,761 262,504 106,324 10,435 19,264 17,829 76,399 157,548 1,715,574 36,572 19,228 244,052 211,350 6,146,088 208,683,254 214,544,810 215,693,715 316,274 11,695 1,555 6,041 23,742 848 21,389 3,557 56,099 232,399 1,500 2,500 18,084 16,548 2,766 53,161 304,491 11,865 3,500 2,500 24,661 860 21,735 3,627 54,478 GENERAL FUND/Magnet Program 140 141 145 183 210 214 218 220 225 Teachers Salary Instructional Clerk Salary Substitute Teachers Salary Stipends-Lic FICA/Medicare PERA (Public Employee Retire Assn) TRA (Teacher Retirement Assn) Employee Insurance - Dental Employee Insurance - Health Independent School District 196 Rosemount, MN 45 EXPENDITURE BY OBJECT OBJ DESCRIPTION 2012-13 ACTUAL 2013-14 PRELIMINARY 2013-14 FINAL 230 250 270 280 305 308 329 360 366 430 117 1,105 1,591 5,732 5,289 309 851,434 1,165 170 84 1,000 1,041 1,800 5,000 1,000 738,582 2,175 - 117 1,300 1,448 2,800 5,000 1,000 720,791 2,175 - 1,308,110 1,077,640 1,162,348 147,333 596,968 65,189 1,001,169 28,800 15,985,886 357,993 643,641 437,210 767,154 38,200 422,989 179,671 165,256 1,615,176 2,059,359 45,578 75,229 1,009,892 129,859 4,696,096 191,073 7,682,179 124,667 1,072,661 2,000 341,100 299,811 89,787 2,913,326 805,117 1,895,051 372,703 7,750,041 20,954 291,038 27,017 154,141 182,068 44,316 150,280 631,305 88,050 1,039,283 29,376 17,042,309 414,355 659,019 263,000 875,266 38,908 313,500 183,009 168,266 1,769,960 2,172,309 47,397 78,238 1,263,069 124,061 4,858,676 198,717 7,773,146 126,071 1,104,970 408 2,121 303,215 309,035 3,213,842 830,759 2,136,334 373,302 8,461,909 21,739 276,184 26,252 184,894 - 150,280 600,350 91,991 1,047,877 29,376 16,981,591 423,845 1,035,666 263,000 774,940 38,799 313,500 185,255 162,621 1,764,884 2,215,817 47,528 77,268 1,280,805 144,245 4,734,156 198,143 7,690,006 126,071 1,079,693 408 2,250 301,559 295,195 3,216,228 823,603 2,145,203 380,543 7,956,550 21,860 349,031 39,567 185,070 - Employee Insurance - Life Tax Sheltered Annuities Worker's Compensation - Premiums Reemployment Compensation Contracted Services Printing Chargeback Postage Transp Contract w/Public/Private Travel, Conventions and Conferences Instructional Supplies Total GENERAL FUND/Special Education Account 110 112 115 133 135 136 138 140 142 143 144 145 146 148 149 151 153 154 155 156 157 158 161 165 171 173 181 183 184 191 210 214 218 220 225 230 250 251 252 270 271 Administrators Salary Supervisor Salary Assistant Administrator DAPE Specialist Cultural Liaison Special Education Teachers Salary Interpreter for Deaf Teachers Salary Substitute - Non-Licensed Classroom Support Licensed Instruct. Support Classroom Support-Non licensed Substitute Teachers Salary Nurses Salary Private Duty Nurse Salary Occupational Therapist Salary Psychologist Salary Due Process - IEP Facilitator Instructional Trainer One-to-One Paraprofessional Social Worker Speech/Language Pathologist Physical Therapist Paraprofessional Non Supervisory Special Staff Secretarial/Clerical Salary Custodial Cocurricular Salary Stipends-Lic Non-Licensed Timesheet Sick/Severance FICA/Medicare PERA (Public Employee Retire Assn) TRA (Teacher Retirement Assn) Employee Insurance - Dental Employee Insurance - Health Employee Insurance - Life Tax Sheltered Annuities Sponsored Health Reimbursements (HRA) OPEB (Up to ARC) Worker's Compensation - Premiums Worker's Compensation - Claims Independent School District 196 Rosemount, MN 46 EXPENDITURE BY OBJECT OBJ DESCRIPTION 2012-13 ACTUAL 2013-14 PRELIMINARY 2013-14 FINAL 280 305 308 313 314 320 329 343 346 350 360 362 364 365 366 368 369 370 373 374 376 390 393 394 401 402 403 404 405 409 430 433 441 490 492 520 530 533 555 557 820 821 898 26,033 178,811 80,632 15,824 7,138 17,046 30,182 68,829 35,946 240 21,489 35,852 37,944 154,007 4,300 8,254 8,243 31,460 106,556 55,635 181,627 19,305 136,661 375 327 15,414 127 573 790 361,755 125 2,561 258 10,581 76,825 99,673 111,382 5,687 400 31,010 168,544 1,200 124,000 38,354 12,020 20,028 135,290 44,780 140 16,000 36,000 48,222 252,326 7,800 12,651 190,418 402,500 155,576 17,000 127,616 19,530 7,000 37,004 385,114 500 45,102 56,000 20,000 79,500 50,995 9,016 8,104 50,571 168,544 1,950 122,500 49,264 12,020 20,028 20,000 64,264 46,626 19,000 35,000 48,180 266,413 4,800 12,651 25,000 90,200 402,500 155,576 17,000 161,152 19,530 8,000 35,205 428,921 500 45,102 59,000 20,000 111,175 75,995 10,016 5,500 50,571 56,707,574 60,131,435 59,786,957 Unemployment Compensation Contracted Services Printing Chargeback Federal Sub Award Under $25,000 Federal Sub Award Over $25,000 Communication Services - Telephone Postage Speech/Lang Services over $25,000 Licensed Nursing Services over $25,000 Contracted Repairs Transportation Public/ Private Interpreter for the Deaf Under $25,000 Foreign Language Interpreter Under $25,000 Transportation Chargeback Travel, Conventions and Conferences Out of State Travel Entry Fees/Student Travel Rental and Leases Cert. Professional/Personal Care Under $25,000 Speech/Lang Services under $25,000 Licensed Nursing Services under $25,000 Payments for Educ to MN Sch Dist Special Education Contracted Services Payments for Educ to Other Agencies General Supplies Software Resale Subscription & Professional Books Fundraisers Materials & Supplies Supplies - Repairs Instructional Supplies Individualized Instructional Supplies Fuel-Vehicles Food Food & Beverages for Meetings Bldg Acquisition/Construct/Improvement Equipment - Purchased or Leased Other Equipment-Spec. Educ. Direct Instruct. Technology Equipment Technology Equipment-Spec. Educ. Direct Instruct. Dues and Memberships Software License Fees Scholarships Total Independent School District 196 Rosemount, MN 47 EXPENDITURE BY OBJECT 2012-13 ACTUAL OBJ DESCRIPTION 2013-14 PRELIMINARY 2013-14 FINAL - GENERAL FUND/Quality Compensation Account 112 116 132 133 134 136 139 140 143 145 146 149 150 151 152 153 154 156 157 158 165 183 191 210 218 220 225 230 250 270 305 308 366 401 404 555 820 Supervisor Dean Literary/RTI Lead Teacher DAPE Specialist Kindergarten Teacher Salary Special Education Teacher Salary Vocational Teacher Salary Teachers Salary Licensed Instructional Support Salary Substitute Teachers Salary Nurse Occupational Therapist Guidance Counselors Psychologist Librarian Due Process/IEP Facilitator Instructional Trainers Social Worker Speech/Language Pathologist Physical Therapist Non-Supervisory Special Staff Stipends-Lic Sick/Severance 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 General Supplies Subscription & Professional Books Technology Equipment Dues & Memberships 1,540 (50) 28,678 28,590 127,571 492,455 60,591 2,412,863 2,073,624 38,733 58,841 47,032 56,520 52,223 37,349 2,800 17,603 28,701 136,103 5,210 83,589 428,456 374,816 21,736 306,380 658 17,271 26,453 20,257 47 30,150 3,849 7,946 12,588 938 3,871,976 2,075,780 47,112 458,608 419,853 21,338 361,063 672 16,869 26,379 4,800 1,500 25,500 2,300 600 300 3,908,918 1,996,754 54,400 455,949 417,207 21,363 316,869 636 19,537 26,223 4,800 1,500 25,500 2,300 600 300 Total 7,042,112 7,334,650 7,252,856 Independent School District 196 Rosemount, MN 48 EXPENDITURE BY OBJECT 2012-13 ACTUAL OBJ DESCRIPTION 2013-14 PRELIMINARY 2013-14 FINAL GENERAL FUND/Pupil Transportation Account 110 112 161 165 167 168 169 170 171 178 180 185 191 195 210 214 218 220 225 230 250 251 252 270 271 280 295 301 303 304 305 308 315 320 329 330 331 332 333 340 342 350 354 358 360 361 365 366 370 395 Administrators Salary Supervisor Salary School Patrol Advisors Non Supervisory Special Staff Bus Driver Salary Bus Chaperone Salary Mechanics Salary Other Classified Salary Secretarial/Clerical Salary Longevity Overtime Special Assign-Non Lic Sick/Severance Inter Dept. Salary Chargeback FICA/Medicare PERA (Public Employee Retire Assn) TRA (Teacher Retirement Assn) Employee Insurance - Dental Employee Insurance - Health Employee Insurance - Life Tax Sheltered Annuities Sponsored Health Reimbursements (HRA) OPEB (Up to ARC) Worker's Compensation - Premiums Worker's Compensation - Claims Unemployment Compensation Inter Dept. Emp. Benefits Chargeback Advertising Expense Contracted Printing Laundry/Dry Clean Contracted Services Printing Chargeback Merchant Account Fees Communications Services - Telephone Postage Electricity Heating Fuel Rubbish Removal Water & Sewage Liability Insurance Vehicle Insurance Contracted Repairs Contract Repair - Insurance Contract Repair - Vehicles Transp Contract w/Public/Private Transp Non Public - Parent Reimbursements Transportation Chargeback - Charters Travel, Conventions and Conferences Rental and Leases Inter Dept. Admin. Service Chargeback 91,963 79,773 62,035 468,031 4,202,325 889,849 478,616 84,100 134,726 2,088 42,834 468,997 451,584 4,439 14,826 1,969,083 6,343 34,460 61,370 43,214 201,381 2,786 4,235 19,564 56 8 21,316 1,194 2,404 1,620 6,912 37,611 20,540 3,689 3,732 90,748 46,792 19,765 33,656 47,923 3,280,750 89,113 (1,076,268) 5,300 8,895 (12,112) Independent School District 196 Rosemount, MN 49 93,803 81,369 72,000 476,421 4,407,300 905,000 458,372 116,500 142,114 250 4,000 3,000 8,000 40,000 570,343 545,517 4,100 14,825 2,293,575 12,182 46,088 15,807 253,385 65,000 18,160 3,000 7,000 5,000 29,000 3,500 2,500 1,650 9,000 51,000 15,000 4,000 3,700 95,000 50,000 20,000 15,000 80,000 3,225,000 90,000 (694,800) 7,800 900 (9,000) 93,803 81,369 72,000 476,421 4,407,300 905,000 451,649 116,500 140,735 250 4,000 3,000 8,000 40,000 569,723 544,929 4,100 12,356 2,332,572 12,181 51,294 10,681 253,007 65,000 18,160 3,000 7,000 5,000 29,000 3,500 2,500 1,650 8,000 46,000 20,000 4,000 3,700 95,000 50,000 20,000 15,000 80,000 3,225,000 90,000 (694,800) 7,800 900 (9,000) EXPENDITURE BY OBJECT OBJ DESCRIPTION 401 402 404 409 419 441 530 548 555 820 821 General Supplies Software Subscription & Professional Books Supplies - Repairs Supplies - Vehicle Fuel - Vehicles Equipment - Purchased or Leased Buses Technology Equipment Dues and Memberships Software License Fees Total 2012-13 ACTUAL 2013-14 PRELIMINARY 2013-14 FINAL 26,212 11,388 198 100 517,056 1,412,200 80,739 1,830,882 6,961 295 13,604 18,000 6,000 600 800 490,000 1,500,000 67,000 1,616,000 5,000 4,500 18,000 18,000 6,000 600 800 490,000 1,500,000 67,000 1,575,500 6,000 4,500 18,000 16,351,900 17,387,261 17,373,680 78,647 56,710 52,773 38,773 43,867 2,597 20,167 15,470 3,845 3,004 70,614 312 2,398 51 1,291 588,294 4,987 538 1,577,328 245,483 79,634 1,885,342 82,756 81,457 172,579 597,109 596,212 260,816 1,152,261 321,159 155,000 78,069 37,425 33,771 44,602 14,830 11,342 2,246 1,540 38,868 276 2,300 853 570,456 5,075 1,449,818 250,000 60,800 2,738,160 74,653 47,808 320,776 673,627 680,834 119,760 1,181,698 289,558 155,000 80,658 37,425 33,771 44,917 15,052 11,342 2,246 1,031 34,053 276 2,300 853 570,456 5,075 1,449,818 250,000 60,800 2,738,160 74,653 47,808 320,776 1,065,276 680,834 119,760 1,181,698 289,558 155,000 GENERAL FUND/Capital Expenditure Account 110 112 140 141 165 171 183 210 214 218 220 225 230 250 251 270 305 350 366 370 372 401 460 470 510 520 530 555 556 580 581 730 Administrators Salary Supervisor Salary Teachers Salary Instr Clerk Non Supervisory Special Staff Secretarial/Clerical Salary Stipends-Lic FICA/Medicare PERA (Public Employee Retire Assn) TRA (Teacher Retirement Assn) Employee Insurance - Dental Employee Insurance - Health Employee Insurance - Life Tax Sheltered Annuities Sponsored Health Reimb (HRA) Worker's Compensation - Premiums Contracted Services Contracted Repairs Travel, Conventions and Conferences Rental and Leases Ice Rental General Supplies Textbooks and Workbooks Library Books Site/Grounds Acquisition/Improvement Bldg Acquisition/Construct/Improvement Equipment - Purchased or Leased Technology Equipment Major Software Purchases Principal on Capital Lease, Installment Interest on Capital Lease, Installment Loans Principal Payment Independent School District 196 Rosemount, MN 50 EXPENDITURE BY OBJECT OBJ DESCRIPTION 2012-13 ACTUAL 2013-14 PRELIMINARY 2013-14 FINAL 740 820 821 822 896 74,519 263,885 734,400 151,168 71,419 282,548 734,400 - 71,419 282,548 734,400 12,098 9,415,445 9,972,512 10,374,061 105,101 138,948 156,923 1,701 29,731 2,636,071 47,534 543,566 1,525 291,781 275,727 263,237 5,080 279,550 1,217 12,681 15,131 2,978 97,577 5,079 1,151 138,685 168 37,135 2,131 113,380 5,827 119,357 34,878 44,749 2,845 76,141 361,723 415 43,955 3,638,465 608,833 553,495 15,316 107,203 141,634 152,480 3,500 35,000 2,657,630 42,500 562,754 1,300 273,424 304,275 288,364 4,621 295,533 1,188 12,750 4,297 140,081 40,000 125,563 300 100 37,500 3,500 15,000 85,000 500 5,500 100,110 50,000 34,500 3,800 73,562 440,957 8,000 1,000 75,000 3,277,360 680,000 539,440 60,000 107,203 141,634 152,065 3,000 35,000 2,652,374 49,500 559,873 5,000 1,300 300,534 306,496 290,470 3,852 287,527 1,164 22,486 6,931 182,208 16,000 153,940 300 100 43,500 3,500 25,000 115,000 500 6,500 125,110 50,000 44,500 3,800 78,425 440,957 8,000 1,000 75,000 3,277,360 542,000 434,805 160,000 Loans Interest Payment Dues and Memberships Software License Fees TIES Fees Taxes & Special Assessments Total FOOD SERVICE FUND 02 110 112 171 172 173 176 177 178 180 191 195 210 214 220 225 230 250 251 252 270 271 280 295 301 303 305 308 309 315 320 329 332 350 366 370 395 401 402 404 409 490 491 495 520 Administrators Salary Supervisor Salary Secretarial/Clerical Salary Secretarial/Clerical Substitute Salary Custodians Cafeteria Workers Cafeteria Workers Substitute Lunchroom Supervision & Clean Up Overtime Pay Sick/Severance Inter Dept. Salary Chargeback FICA/Medicare PERA (Public Employee Retire Assn) Employee Insurance - Dental Employee Insurance - Health Employee Insurance - Life Tax Sheltered Annuities Sponsored Health Reimb (HRA) OPEB (Up to ARC) Worker's Compensation - Premiums Worker's Compensation - Claims Unemployment Compensation Insurance Inter Dept. Emp. Benefits Chargeback Advertising Contracted Printing Contracted Services Printing Chargeback Architects Merchant Account Fees Communication Services Postage Rubbish Removal Contracted Repairs Travel, Conventions and Conferences Rental and Leases Inter Dept. Admin. Service Chargeback General Supplies Software Subscription & Professional Books Supplies - Repairs Food Cost Commodities Consumed Milk Cost Bldg Acquisition/Construct/Improvement Independent School District 196 Rosemount, MN 51 EXPENDITURE BY OBJECT OBJ DESCRIPTION 2012-13 ACTUAL 2013-14 PRELIMINARY 2013-14 FINAL 530 Equipment - Purchased or Leased 555 Technology Equipment 820 Dues and Memberships 126,507 9,110 13,387 200,000 15,000 12,500 200,000 15,000 14,500 10,858,789 10,912,726 10,943,414 124,866 340,149 182,165 1,636,910 789,245 13,484 78,994 15,046 274,301 147,148 240,973 43,555 481,365 11,302 78,918 62,201 41,851 36,147 115,071 330,242 164,669 129,567 31,711 616,102 2,862 39,968 19,524 37,568 31,495 1,550 62,388 1,827 53,457 2,606,438 37,619 132,343 7,115 35,139 31,936 8,214 132,317 342,148 176,427 1,568,537 718,723 18,000 74,479 15,648 287,536 153,970 244,707 43,830 467,130 19,505 84,813 154,700 5,000 36,929 134,525 333,864 162,031 139,356 29,781 610,410 2,992 39,551 12,463 43,966 31,624 1,000 12,000 62,800 5,075 60,700 2,788,017 38,195 116,045 7,096 53,364 29,219 8,000 132,317 342,148 176,427 1,575,965 722,109 15,000 79,105 7,727 287,536 153,970 245,790 41,830 452,162 16,505 83,772 171,700 90,000 26,929 144,210 338,553 167,706 141,057 27,028 539,918 2,952 43,569 17,323 38,966 32,062 1,000 12,000 67,800 5,075 70,205 2,731,195 44,745 132,950 7,096 53,864 33,719 9,000 Total COMMUNITY SERVICE FUND 04 110 112 120 140 141 145 146 156 163 164 165 170 171 172 173 183 185 191 195 210 214 218 220 225 230 250 251 252 270 271 280 291 295 301 303 305 308 315 320 329 330 331 Administrators Salary Supervisor Salary ABE/ECFE/School Readiness Manager Teachers Salary Instructional Clerk Salary Substitute Teachers Salary Nurses Salary Social Worker Pool Attendant Building Supervisors Non Supervisory Special Staff Other Classified Salary Secretarial/Clerical Salary Secretarial/Clerical Substitute Salary Custodial Salary Stipend-Lic Special Assign-Non Lic Sick/Severance Inter Dept. Salary Chargeback FICA/Medicare PERA (Public Employee Retire Assn) TRA (Teacher Retirement Assn) Employee Insurance - Dental Employee Insurance - Health Employee Insurance - Life Tax Sheltered Annuities Sponsored Health Reimb (HRA) OPEB (Up to ARC) Worker's Compensation - Premiums Worker's Compensation - Claims Unemployment Compensation OPEB (Pay-as-you-go) Inter Dept. Emp. Benefits Chargeback Advertising Expense Contracted Printing Contracted Services Printing Chargeback Merchant Account Fees Communication Services - Telephone Postage Electricity Heating Fuel Independent School District 196 Rosemount, MN 52 EXPENDITURE BY OBJECT OBJ DESCRIPTION 2012-13 ACTUAL 2013-14 PRELIMINARY 2013-14 FINAL 332 333 350 360 365 366 369 370 394 395 401 402 403 404 405 412 430 433 460 461 470 490 492 530 555 820 3,413 4,528 5,925 10,390 17,471 21,173 13,649 13,363 36,327 71,126 64,122 5,912 5,226 1,308 9,218 2,850 149,285 113,070 12,706 1,485 338 19,459 4,946 35,276 3,792 5,080 4,100 12,000 6,600 13,200 27,550 16,312 33,900 70,360 104,668 12,150 7,335 2,265 7,350 5,800 134,145 114,865 9,000 2,000 1,900 19,000 14,500 38,000 4,900 5,080 4,100 11,000 7,600 13,749 29,450 15,962 35,900 70,360 89,217 11,483 7,470 2,265 7,100 5,800 148,583 115,083 14,085 2,000 1,900 18,670 14,500 38,000 5,000 9,721,780 9,933,453 9,957,342 Supervisor Salary FICA/Medicare PERA (Public Employee Retire Assn) Employee Insurance - Dental Employee Insurance - Health Employee Insurance - Life TSA Match Workers' Compensation Advertising Expense Contracted Services Contracted Repairs Travel General Supplies Site/Grounds Acquisition/Improvement Bldg Acquisition/Construct/Improvement Equipment - Purchased or Leased 78,647 5,675 5,702 1,540 21,684 151 1,386 373 462,386 281 3,235 538,264 4,884,347 6,138 81,369 6,225 5,899 1,540 23,527 151 1,500 358 375,727 775,500 5,606,300 - 81,369 6,225 5,899 1,284 22,116 151 1,500 358 378,894 775,500 5,606,300 - Total 6,009,810 6,878,096 6,879,596 Rubbish Removal Water & Sewage Contracted Repairs Transp Contract w/Public/Private Transportation Chargeback Travel, Conventions and Conferences Entry Fees/Student Travel Rental and Leases Field Trips - Admissions Inter Dept. Admin. Service Chargeback General Supplies Software Resale Supplies Subscription & Professional Books Fundraiser Material & Supplies Supplies - Custodial Cleaning Instructional Supplies Individualized Instructional Supplies Textbooks and Workbooks Standardized Tests Library Books Food - Instructional Materials Food & Beverages for Meetings Equipment - Purchased or Leased Technology Equipment Dues and Memberships Total ALTERNATIVE FACILITY-LEVY ACCOUNT FUND 15 112 210 214 220 225 230 250 270 301 305 350 366 401 510 520 530 Independent School District 196 Rosemount, MN 53 EXPENDITURE BY OBJECT 2012-13 ACTUAL 2013-14 PRELIMINARY 2013-14 FINAL Contracted Services Architect Fees Architects Reimbursable Fees Building Construction Equipment Technology Equipment - - 437,889 488,925 30,000 5,762,664 125,000 37,500 Total - - 6,881,978 Bond, Redemption of Principal Bond, Interest Loans, Redemption of Principal Loans, Interest Other Debt Service Expenditure 14,235,000 2,494,050 6,850 14,250,000 2,104,775 12,000 14,250,000 2,104,775 12,000 Total 16,735,900 16,366,775 16,366,775 1,000 1,000 1,000 1,000 1,000 1,000 1,590,325 190,769 - - 1,781,094 - - Stipend FICA/Medicare TRA (Teacher Retirement Assn) Workers' Compensation Printing Chargeback 3,135 228 204 15 56 - - Total 3,638 - - OBJ DESCRIPTION NEW ABE/ECFE/ECSE BUILDING FUND 06 305 309 310 520 530 555 DEBT SERVICE FUND 07 - REGULAR 710 720 730 740 790 EXPENDABLE TRUST FUND 08 Scholarship Funds 898 Scholarships Total TRUST FUND 18 Employees Flexible Spending Plan 891 Claims Paid to Participants 899 Miscellaneous Expenditures TOTAL AGENCY FUND 09 District Graduate Credits 183 210 218 270 308 Independent School District 196 Rosemount, MN 54 EXPENDITURE BY OBJECT 2012-13 ACTUAL 2013-14 PRELIMINARY 2013-14 FINAL Sub Teacher Social Worker Stipends-Licensed FICA/Medicare TRA (Teacher Retirement Assn) Employee Insurance - Health Workers' Compensation Contracted Services Travel, Conventions and Conferences Payment for Education - Other MN School Districts Payment for Education - Other Agencies General Supplies Food 235 283 24,000 1,829 1,586 100 116 3,061 126 50,000 - 100 100,000 200 - 24,000 1,836 1,680 110 54,500 100 50,000 200 - Total 81,337 100,300.00 132,426.00 Sick/Severance 1,478,662 450,000 450,000 Total 1,478,662 450,000 450,000 OBJ DESCRIPTION AGENCY FUND 39 Local Collaborative Time Study 145 156 183 210 218 225 270 305 366 390 394 401 490 INTERNAL SERVICE FUND 20 Severance Pay (GASB #16) 191 INTERNAL SERVICE FUND 22 Other Post-Employment Benefits Revocable Trust (GASB #45) 220 225 230 910 Employee Insurance - Dental Employee Insurance - Health Life Permanent Fund Transfers 8,279 5,495,268 1,465 - 668,755 - 668,755 Total 5,505,012 668,755 668,755 1,295,000 1,708,038 450 830,000 1,669,188 1,000 830,000 1,669,188 1,000 3,003,488 2,500,188 2,500,188 32,968,260 32,000,000 34,500,000 32,968,260 32,000,000 34,500,000 278,842 270,000 270,000 278,842 270,000 270,000 - DEBT SERVICE FUND 47 - OPEB Bonds 710 Bond Principal 720 Bond Interest 790 Other Debt Service Total INTERNAL SERVICE FUND 23 Self-Insured Health Plan 225 Health Total INTERNAL SERVICE FUND 24 Self-Insured Dental Plan 220 Dental Total Independent School District 196 Rosemount, MN 55 56 Additional Information INDEPENDENT SCHOOL DISTRICT 196 Rosemount-Apple Valley-Eagan Public Schools Educating our students to reach their full potential 2013-14 Operating Funds Budget Timetable Final Budget Phase Completion Date Persons Responsible Activities Friday, Sept. 20, 2013 Coordinator of Finance Friday, Sept. 20, 2013 Coordinator of Finance Tuesday, Oct.1, 2013 Principals Student Information Supr. Director of Elem. Education Director of Sec. Education Coordinator of Finance Notification to schools of carryovers/deficits and final budget timelines Notification to district office budget administrator of final budget timelines Verify schools’ actual October 1 enrollment Tuesday thru Friday, Oct. 1 - 4, 2013 Update schools’ instructional and staffing allocations in MyBudgetFile to reflect actual October 1 enrollment Monday, Oct. 7, 2013 Coordinator of Finance MyBudgetFile available for final budget revisions Week of Oct. 14, 2013 Elementary Principals Middle School Principals High School Principals Program Admin./Coordinators Elementary Principals District-level Administrators Middle School Principals High School Principals MyBudgetFile Versions 3.5 refresher and work sessions Week of Oct. 28, 2013 Superintendent’s Cabinet Review and approve budgets submitted by their direct reports; inform coordinator of finance when ready for processing Monday, Nov. 25, 2013 Director of Fin. & Operations Coordinator of Finance Superintendent Superintendent’s Cabinet Prepare draft copy of final budget for review with superintendent and superintendent’s Cabinet Monday, Dec. 9, 2013 Audit/Finance Committee Monday, Dec. 9, 2013 Director of Fin. & Operations Coordinator of Finance Review draft copy of the proposed final budget First presentation of the proposed final budget to the School Board Monday, Jan. 6, 2013 Director of Finance & Operations Coordinator of Finance Monday, Oct. 21, 2013 59 Complete and submit final budget for superintendent’s and/or directors’ review and approval Final presentation and approval of the proposed final budget to the School Board INDEPENDENT SCHOOL DISTRICT 196 Rosemount-Apple Valley-Eagan, Minnesota Educating our students to reach their full potential Student Enrollment - Actual October 1st Total Student Counts October 1 Early Childhood Kindergarten Elementary 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 469 1,873 11,622 12,433 771 27,168 -0.86% 2013 475 1,782 11,781 12,430 734 27,202 0.13% Note: Enrollment numbers through October 1, 2013 are actual, based on the district's official October 1 enrollment report. 60 INDEPENDENT SCHOOL DISTRICT 196 Rosemount-Apple Valley-Eagan, Minnesota Educating our students to reach their full potential Students – Average Daily Membership (ADM) Actual for Nine Years and Projection for 2013-14 School Year ADM (for Students Served or Tuition Paid) Total Total Pupil Units Percent Increase Number (Decrease) Year Ended June 30, Early Childhood and Kindergarten – Handicapped Kindergarten Elementary Secondary Number 2004 298.80 1,673.04 12,520.90 13,688.76 28,181.50 -1.25% 32,680.15 -1.15% 2005 334.54 1,625.84 12,422.88 13,741.17 28,124.43 -0.20% 32,654.31 -0.08% 2006 344.82 1,656.02 12,206.24 13,740.72 27,947.80 -0.63% 32,443.12 -0.65% 2007 360.43 1,645.73 12,029.42 13,659.88 27,695.46 -0.90% 32,162.29 -0.87% 2008 367.01 1,584.83 11,899.30 13,643.75 27,494.89 -0.72% 32,062.72 -0.31% 2009 377.49 1,706.23 11,842.79 13,405.61 27,332.12 -0.59% 31,781.05 -0.88% 2010 367.80 1,627.40 11,927.94 13,303.56 27,226.70 -0.39% 31,684.99 -0.30% 2011 362.72 1,658.41 11,839.44 13,238.44 27,099.01 -0.85% 31,511.01 -0.85% 2012 362.34 1,694.95 11,931.17 13,062.01 27,050.47 -0.18% 31,409.17 -0.32% 2013 402.20 1,683.94 11,926.65 12,780.20 26,792.99 -0.95% 31,079.43 -1.05% 2014 Estimate 402.20 1,796.95 12,100.09 12,781.39 27,080.63 1.07% 31,337.83 0.83% Percent Increase (Decrease) Note 1: ADM totals are actual except for 2013-14 which are projected using actual 10/1/13 enrollment. Note 2: Beginning in 2004, the ADM that can be generated by a single student for general education aid is capped at 1.0. Enrollments for prior years as presented above are under the “old law” (capped at 1.5 ADM per student). Note 3: ADM is weighted as follows in computing pupil units: Early Childhood and Kindergarten – Handicapped Kindergarten Elementary 1–3 Elementary 4–6 Secondary Fiscal 1996 through 1999 1.000 0.530 1.060 1.060 1.300 Fiscal 2000 through 2007 Various 0.557 1.115 1.060 1.300 Fiscal 2008 & later Various 0.612 1.115 1.060 1.300 61 62 1,010 1,026 980 931 823 778 714 743 661 -32.55% 2005 2006 2007 2008 2009 2010 2011 2012 2013 Preliminary 10-Yr. % Increase -26.02% 182 196 214 233 237 260 244 274 286 275 DCD MildModerate -30.00% 49 52 52 52 58 58 54 53 62 68 DCD SevereProfound 2400.00% 25 22 21 26 23 22 20 15 15 12 Severely Multiple Impaired 21.15% 63 60 59 54 61 63 62 54 61 52 Physically Impaired 31.88% 91 92 87 94 90 92 92 83 80 68 Hearing Impaired -21.05% 15 19 19 17 15 17 19 16 17 14 Visually Impaired -32.21% 907 926 946 990 1,044 1,028 1,088 1,120 1,200 1,264 Specific Learning Disorder -41.42% 280 284 310 338 321 370 384 424 444 465 Emotional/ Behavior Disorder 50.00% 3 4 3 2 3 2 3 4 2 2 Deaf-Blind 87.63% 531 569 575 558 541 516 485 441 432 389 Other Health Disorder 242.86% 768 783 787 755 750 711 623 538 472 367 Autistic Spectrum Disorder 0.00% 7 13 11 11 14 14 11 13 11 7 Traumatic Brain Injury 18.33% 368 405 347 371 399 364 314 314 301 305 Developmentally Delay -3.19% 3,950 4,168 4,145 4,279 4,379 4,448 4,448 4,375 4,393 4,276 Total Note: December 1, 2013 special education unduplicated child count is preliminary based on unaudited data from the Minnesota Department of Education; final audited child count wll not be available until February 2014. 988 Speech/ Language Impaired 2004 December 1 Counts Special Education Unduplicated Child Count - Actual or Unedited December 1 Last Nine Years and 2013-14 School Year INDEPENDENT SCHOOL DISTRICT 196 Rosemount-Apple Valley-Eagan Public Schools Educating our students to reach their full potential -4.70% -3.13% -2.28% -1.55% 0.00% 1.67% -0.41% 2.74% 0.99% 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 2013-14 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 2005 91 57 2,366 903 182 167 247 35 4,048 2006 94 58 2,685 1,101 208 201 271 32 4,650 2007 99 60 2,351 1,052 228 209 270 42 4,311 2008 103 64 3,002 1,165 261 248 297 45 5,185 2009 109 61 2,543 977 212 185 247 42 4,376 2010 106 60 2,724 1,003 227 189 273 42 4,624 2011 101 58 2,481 904 202 191 258 41 4,236 2012 91 57 2,367 936 198 197 275 49 4,170 2013 109 58 2,542 928 204 189 266 46 4,342 2014 104 59 2,537 950 203 181 255 52 4,341 Percent Increase (decrease) over 10 years 14.29% 3.51% 7.23% 5.20% 11.54% 8.38% 3.24% 48.57% 7.24% Note 1: Note 2: This schedule is a headcount based on assignments; if an employee has multiple assignments, he/she will be reflected multiple times. Administrators and principals include district office cabinet, principals, assistant principals, and building assistant administrators. 63 64 25,929 Total 48.444 4.095 4.111 4.144 4.120 1.000 0.500 17.970 2.063 2.091 2.086 2.092 2.072 2.070 12.474 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 11.722 - - 0.575 0.688 0.701 0.645 0.640 0.742 0.804 0.522 0.654 0.601 0.615 0.761 0.653 0.878 0.639 0.517 0.545 0.542 11.722 30.289 3.670 4.546 4.649 4.575 0.849 18.289 2.000 2.000 2.000 2.000 2.000 2.000 12.000 - 960.549 62.210 77.067 78.819 77.562 14.400 4.884 314.942 26.474 42.512 40.222 42.955 33.610 32.650 218.423 25.718 20.770 27.339 23.407 25.216 33.451 25.152 14.986 22.640 27.688 21.721 34.753 23.492 29.891 23.049 13.516 15.237 19.158 427.184 Instructional Counselor/ Classroom Assistant Dean Teacher 129.279 6.325 6.739 6.757 6.710 0.450 26.981 2.750 3.700 3.700 3.900 3.570 2.900 20.520 4.589 4.202 5.090 4.251 4.606 6.156 4.638 3.300 4.301 5.067 4.201 6.558 4.723 5.685 4.272 3.300 3.300 3.539 81.778 Specialist 13.235 - 0.650 0.733 0.900 0.727 0.650 0.650 4.310 0.425 0.500 0.500 0.500 0.500 0.500 0.500 0.500 0.500 0.500 0.500 0.500 0.500 0.500 0.500 0.500 0.500 0.500 8.925 Gifted & Talented 4.725 0.450 0.450 0.450 0.450 0.225 0.000 2.025 0.450 0.450 0.450 0.450 0.450 0.450 2.700 - Technology Assistant 26.441 1.000 1.000 1.000 1.000 0.813 0.250 5.063 0.938 0.938 0.938 0.938 0.938 0.938 5.628 0.875 0.875 0.875 0.875 0.875 0.875 0.875 0.875 0.875 0.875 0.875 0.875 0.875 0.875 0.875 0.875 0.875 0.875 15.750 Nurse 48.000 4.000 4.000 4.000 4.000 1.000 1.000 18.000 2.000 2.000 2.000 2.000 2.000 2.000 12.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 18.000 12-month Secretary 33.965 2.123 2.630 2.690 2.647 1.350 0.900 12.340 0.650 0.719 0.681 0.727 0.650 0.650 4.077 0.952 0.900 1.028 0.900 0.939 1.229 1.005 0.900 0.900 0.995 0.900 1.261 0.900 1.139 0.900 0.900 0.900 0.900 17.548 10-month Secretary 109.783 3.907 4.840 4.950 4.871 0.000 0.675 19.243 3.051 4.401 4.164 4.446 3.479 3.380 22.921 3.875 3.157 4.151 3.533 3.788 5.304 3.800 3.040 3.446 4.191 3.307 5.287 3.569 4.530 3.521 3.040 3.040 3.040 67.619 10-month Clerk 9.000 2.000 2.000 2.000 2.000 0.000 1.000 9.000 - - Campus Security Note 2: Specialist FTE allocations at the elementary schools include band, media, physical education and general music. Totals do not include 13.50 FTEs of reading recovery teachers. Beginning with 2011-12 school year, reading recovery FTEs allocations are managed by the director of elementary education, allocations to the schools are based on actual number students requiring services. Specialist FTE allocations at the middle schools include band and media teachers. Specialist FTE allocations at the high schools include media, development psychology program, 6th and 7th period requests and work experience disadvantage program. Note 1: Total FTE allocations to the schools are based on actual October 1, 2013 enrollment and approved staffing guidelines; totals as shown do not include any additional allocations from the superintendent for class size reduction or unique staffing needs. Data as shown above does not include additional FTEs funded by schools' instructional allocations, basic skills revenue, integration revenue , career development, site councils and booster clubs. Staff funded by various federal grants are excluded from this summary. 1,633 2,023 2,069 2,036 378 116 8,255 798 1,151 1,089 1,163 910 884 5,995 705 564 750 641 685 910 717 400 622 737 604 934 641 817 634 374 419 525 11,679 Apple Valley Eagan Eastview Rosemount High School of Environmental Studies Alternative Learning Center High Schools Total High Schools Black Hawk Dakota Hills Falcon Ridge Rosemount Middle Scott Highlands Valley Middle Middle Schools Total Middle Schools Cedar Park Deerwood Diamond Path Echo Park Glacier Hills Greenleaf Highland Northview Oak Ridge Parkview Pinewood Red Pine Rosemount Elem. Shannon Park Southview Thomas Lake Westview Woodland Elementary Schools Total Elementary Schools Actual 10/1/13 Enrollment Final 2013-14 School Staffing Allocation Table Educating our students to reach their full potential INDEPENDENT SCHOOL DISTRICT 196 Rosemount-Apple Valley-Eagan Public Schools 1,425.432 89.780 107.383 109.459 107.935 20.087 9.209 443.853 41.026 59.544 57.141 60.235 49.419 47.688 315.053 39.009 33.092 41.684 36.111 38.564 50.257 38.774 26.123 35.316 41.917 34.119 51.995 36.712 45.498 35.756 24.648 26.397 30.554 666.526 By School Total 65 30.425 25.200 25.300 25.300 25.300 2009 2010 2011 2012 2013 -12.37% 47.100 48.500 48.300 50.700 50.200 51.565 52.115 56.950 52.740 53.750 -5.43% 114.350 108.025 112.525 117.375 117.869 108.790 105.930 118.128 116.850 120.910 Sec. EBD 7.000 8.000 8.000 8.000 6.000 1068.75% 70.125 76.200 72.000 76.037 80.537 EBD SLD/MMMI/ CIP/NBA/ Elem EBD Teachers -22.22% 14.000 13.500 15.000 14.000 12.000 13.000 15.000 16.000 16.000 18.000 Ridge Dakota -16.67% 2.500 2.500 3.000 3.000 3.000 3.000 3.000 3.000 3.000 3.000 Lead Tchr. Ridge Dakota DCD/SPMI -84.78% 11.000 11.000 11.000 11.688 11.688 83.886 84.670 90.250 77.250 72.250 Pathway Trans.+ CID/CIP/NBA Note 1: Total FTEs as summarized does not include 9.150 FTEs funded by federal special education aid. -9.14% 30.125 2008 10-Yr. % Increase 30.600 2007 25.350 29.425 2006 2014 27.900 Psychologist Language Year 2005 Speech/ Fiscal Center-based DCD/SPMI/CID/ Resource 14.800 14.800 14.900 16.100 16.300 16.300 18.400 19.400 16.250 16.750 DAPE 7.45% -11.64% 15.150 15.600 13.800 13.000 12.400 11.900 12.250 15.200 14.500 14.100 Therapist Occupation 23.47% 36.300 36.300 36.300 36.300 35.600 35.600 34.100 34.900 32.800 29.400 Teacher ECSE 17.22% 16.000 16.000 16.000 16.150 15.850 15.850 15.850 15.450 13.650 13.650 Speech ECSE -1.74% 8.450 8.000 8.800 9.700 10.300 10.300 10.200 9.500 8.600 8.600 Therapist Occupation ECSE -7.27% 12.750 13.250 13.750 13.750 13.750 13.750 13.500 13.750 13.750 13.750 WEH 66.67% 1.000 1.000 1.000 1.000 1.000 1.000 1.000 0.600 0.600 0.600 Team Tech Assistive Last Nine Years and Actual for 2013-14 Special Education Staffing Allocation Table INDEPENDENT SCHOOL DISTRICT 196 Rosemount-Apple Valley-Eagan Public Schools Educating our students to reach their full potential -23.91% 7.000 8.000 8.000 10.200 10.200 12.000 12.000 11.200 10.200 9.200 Specialist Inclusion -51.38% 3.000 3.000 3.000 3.000 4.000 5.000 7.088 6.973 5.672 6.170 Prep. Center-Based Itinerant/Music Deaf & 26.76% 9.000 8.000 7.800 7.500 8.000 7.700 7.000 8.750 7.500 7.100 Hearing Hard of -6.98% 4.000 4.000 4.000 4.000 4.000 4.000 3.600 3.600 3.600 4.300 Impaired Visually 7.14% 3.000 3.000 3.000 3.000 3.000 3.000 3.000 3.000 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 -58.90% 0.750 0.800 0.600 1.726 1.564 2.429 1.976 1.825 - - Teacher Homebound 100.00% 4.253 - - - - - - - - - Day Treatment Nurses & 900.00% 9.150 9.000 9.000 9.000 9.000 - - - - - Team Evaluation Elementary 3.61% 431.628 428.375 429.675 445.126 448.058 439.095 441.404 469.676 435.787 430.830 FTEs Total -0.30% -3.47% -0.65% 2.04% -0.52% -6.02% 7.78% 1.15% 4.20% (Decrease) Increase Annual % 66 Total 2.281 Visually Impaired Other 354.493 7.219 19.310 0.781 Severely Multiple Impaired Early Childhood Special Education 0.538 Traumatic Brain Disorder 136.359 15.908 Other Health Disorder Autistic Spectrum Disorder 38.801 Emotional/Behavior Disorder 9.824 13.133 Hearing Impaired Specific Learning Disorder 10.171 100.168 - 362.079 3.313 20.100 0.844 0.422 133.755 13.892 41.159 11.486 1.750 10.919 17.423 107.016 - 349.974 4.750 20.023 348.063 7.190 18.845 - 0.422 0.422 0.844 129.729 12.380 41.284 3.314 2.313 7.963 14.037 110.523 0.063 124.511 14.672 43.505 11.174 2.531 10.793 13.455 103.294 - 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 FY2013-14 FY2012-13 FY2011-12 FY2010-11 FY2009-10 Physically Impaired DCD Mild-Moderate & Severe-Profound Speech/language Impaired Disability 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 0.406 364.997 1.444 22.288 - 1.688 123.140 16.406 47.969 3.656 2.656 7.844 9.781 128.125 - 392.163 0.750 26.594 - 3.531 129.087 17.672 55.190 1.625 2.219 8.563 12.375 134.557 - 373.322 - 24.431 - 3.375 125.533 16.635 46.677 2.781 2.080 7.813 19.029 124.968 - FY2008-09 FY2007-08 FY2006-07 FY2005-06 2013-14 Final Budget Special Education Program Para-Professional Allocations INDEPENDENT SCHOOL DISTRICT 196 Rosemount-Apple Valley-Eagan Public Schools Educating our students to reach their full potential FY2006 to FY2014 (18.829) 7.219 (5.121) 0.781 (2.837) 10.826 (0.727) (7.876) 7.043 0.201 5.320 (8.858) (24.800) - -5.31% 100.00% -26.52% 100.00% -527.32% 7.94% -4.57% -20.30% 71.69% 8.81% 40.51% -87.09% -24.76% N/A Increase/(Decrease) FTEs Percent Independent School District 196 Rosemount-Apple Valley-Eagan Public Schools Educating our students to reach their full potential General Fund Actual or Projected Fund Balance History FY2003-04 through FY2013-14 General Fund Balance as of June 30 $20,000,000 $10,000,000 $- 67 $39,755,828 $41,374,002 $35,497,755 $35,035,011 $25,003,560 $30,000,000 $39,668,559 $40,840,312 $33,410,125 $40,000,000 $30,234,435 $50,000,000 $37,988,142 $60,000,000 $47,784,706 Restricted/Reserved and Unassigned 68 339,617 Cocurricular Activities (Non-Athletics) Boys & Girls Athletics Boys Athletics Girls Athletics Extra-Curricular 291 292 294 296 298 Technical Education Trade & Industrial Education Service Occupations 351 361 365 Agricultural Social Studies 270 Health Occupations Natural Sciences 260 301 1,646,660 Music 258 321 1,196,508 Computer Science/Technology Education 257 45,113 334,134 - 340,487 97,448 166,072 1,449,231 1,759,916 8,995,429 8,068,929 6,734,922 581,930 8,302,770 1,175,713 Industrial Education Mathematics 1,002,053 7,141,960 4,291,563 11,526,346 4,433,218 2,612,005 - 1,817,057 846,485 2,247,993 18,303,603 208,792 472,105 53,580,843 5,880,360 3,295,780 842,365 6,682,493 11,367,993 896,608 600,558 255 Family Living Science 250 $ Total 256 Foreign Language/Native Language Health, Physical Education & Recreation 240 220 230 Limited English Proficiency English (Language Arts) 219 Basic Skills (AOM) Title I Part A - Improving the Academic Achievement 216 Gifted & Talented Business 215 217 Visual Art 212 218 Education - Secondary General 211 Education - Elementary General 203 Title II Part A - Teacher & Principal Training and Recruiting Education - Kindergarten 201 Title III Part A - English Language Acquisition Business Support Services 110 204 Other Administrative Support 107 Educating our students to reach their full potential $ 32,773 220,735 - 224,632 73,079 47,807 988,892 1,111,122 405,293 1,045,787 5,946,404 5,950,197 4,913,716 356,757 6,064,814 805,483 744,439 5,364,088 3,252,272 7,347,735 3,269,627 1,908,882 - 1,357,355 646,488 1,620,529 10,438,391 120,189 339,309 39,164,516 4,413,258 1,826,488 402,278 2,553,830 7,820,017 525,491 402,743 93,551 Salaries & Wages $ 8,750 68,130 - 80,001 12,807 7,190 149,473 167,884 61,129 158,406 1,970,631 1,989,246 1,584,961 106,242 2,151,416 274,333 202,626 1,718,354 977,148 2,470,656 1,082,825 606,110 - 332,163 178,711 544,837 2,682,945 33,057 97,751 11,941,409 1,435,315 1,317,324 181,944 1,798,863 2,992,802 213,615 161,426 19,280 Employee Benefits $ 2,315 6,910 - 8,974 7,620 79,945 279,125 329,125 464,369 265,100 12,970 20,222 59,044 13,580 6,672 4,544 1,883 6,504 9,293 12,363 12,191 67,951 - 15,656 3,190 5,400 3,199,146 34,143 17,741 638,667 2,462 96,941 219,669 1,281,329 264,033 114,552 16,200 154,725 Purchased Services 2013-14 Final Budget General Fund Expenditure by Program with Object Series Totals 205 School Administration General Administrative Support 050 Instructional Administration 030 105 School Board Office of Superintendent 010 020 Number Program Description Program INDEPENDENT SCHOOL DISTRICT 196 Rosemount-Apple Valley-Eagan, Minnesota $ 1,275 16,005 - 15,630 3,742 29,943 31,741 33,529 205,085 266,370 1,059,838 101,863 114,899 54,242 59,913 74,824 50,470 50,014 51,650 1,599,830 66,625 22,069 - 51,514 18,096 76,457 1,086,467 17,974 2,087 1,153,042 29,325 43,499 29,974 79,481 174,642 10,930 14,889 16,061 Supplies & Materials - 19,654 - 11,100 - 1,187 - 5,000 39,532 10,300 5,446 7,401 61,902 51,109 19,955 16,529 2,600 3,000 1,200 18,200 1,800 3,000 - - - 770 786,801 - - 623,922 - 8,200 7,500 203,640 58,981 30,000 2,000 - Capital Expenditures $ 2,700 - 150 200 - - - 21,100 13,953 140 - 400 - - 35 - - 77,562 150 3,993 - 60,369 - - 109,853 3,429 15,217 59,287 - 3,328 1,000 765,350 57,518 2,020 3,300 56,000 Misc. Expenditures 69 Elementary Counseling & Guidance Services Health Services Social Work Services Pupil Transportation Other Pupil Support Services Operations & Maintenance Capital Facilities 712 720 740 760 790 810 850 Total $ Secondary Counseling & Guidance Services 710 Alternative Facility & other Permanent Transfers Staff Development 640 950 Education Media 620 Bond Princ-Refunding bonds Curriculum Development 610 Property & Liabilities Insurance General Instructional Support 605 920 Adult Basic/Continuin Education 520 940 Special Education - Aggregate (three or more disabilities) Psychological Services 420 422 Traumatic Brain Injury Severely Multiple Impaired 414 416 Autistic Spectrum Disorders Deaf-Blind Other Health Disabilities 409 410 Developmentally Delayed Emotional/Behavior Disorder 408 411 Specific Learning Disability 407 412 Visually Impaired 406 Developmental Cognitive Disabilities: Severe-Profound 403 Physically Impaired Developmental Cognitive Disabilities: Mild -Moderate 402 Deaf-Hard-Of-Hearing Speech/Language Impaired 401 404 Vocational - General (Carl D. Perkins Grant) General Spec Ed 400 Special Needs - Non-Disabled 385 399 Related Subjects/Diversified & Interrelated Occupations Special Needs 371 405 Educating our students to reach their full potential 311,643,617 6,146,088 781,771 226,419 5,831,831 18,384,418 330,310 17,379,424 1,235,102 2,021,638 150 2,931,518 3,704,131 3,765,123 2,433,577 4,299,277 2,057 1,190,357 11,394,141 29,450 - 4,473,033 9,035,779 695,454 1,283 5,546,001 8,999,824 498,024 1,796,423 1,037,155 6,939,206 1,644,633 6,322,753 198,712 231,037 770,575 1,399,265 682,619 Total $ 194,237,197 - - - 125,575 8,006,852 7,800 6,803,061 930,192 1,449,764 - 2,193,852 2,507,695 2,482,169 1,353,779 2,426,411 - 912,754 7,828,460 20,606 - 3,120,609 6,299,563 441,814 1,112 3,865,668 6,604,516 325,122 1,078,983 682,122 4,709,836 1,214,946 4,773,469 173,318 26,067 585,698 1,014,946 471,471 Salaries & Wages $ 67,433,147 - - - 54,896 3,605,592 1,177 3,874,469 300,770 523,406 - 711,040 760,370 778,203 300,847 979,531 - 277,603 2,513,455 8,844 - 953,875 2,659,441 211,765 171 1,421,445 2,320,978 127,604 548,464 254,533 1,890,335 426,196 1,476,988 25,394 6,458 177,204 314,786 147,547 Employee Benefits $ 22,595,900 - 781,771 - 2,227,347 5,278,983 312,883 3,015,494 3,900 5,473 - 8,100 379,078 14,299 154,863 866,694 - - 632,445 - - 208,810 33,500 40,000 - 129,556 13,000 20,640 139,588 67,000 233,640 2,500 55,000 - 151,293 3,187 58,015 24,287 Purchased Services 2013-14 Final Budget General Fund Expenditure by Program with Object Series Totals 380 Number Program Description Program INDEPENDENT SCHOOL DISTRICT 196 Rosemount-Apple Valley-Eagan, Minnesota $ 11,742,899 - - - 101,350 1,251,424 7,250 2,015,400 240 39,058 150 16,187 44,488 286,554 464,323 95,203 - - 238,338 - - 92,673 33,275 1,875 - 90,332 61,330 9,658 14,388 15,000 84,395 991 17,296 - 14,527 3,286 11,518 18,395 Supplies & Materials $ 7,688,632 - - - 3,310,565 241,167 - 1,648,500 - 3,907 - - 1,000 20,543 96,479 9,800 2,057 - 170,427 - - 45,495 10,000 - - 38,000 - 15,000 15,000 18,500 18,500 - - - 3,608 1,200 - 18,155 Capital Expenditures $ 7,945,842 6,146,088 - 226,419 12,098 400 1,200 22,500 - 30 - 2,339 11,500 183,355 63,286 (78,362) - - 11,016 - - 51,571 - - - 1,000 - - - - 2,500 - - - 29,084 - - 2,764 Misc. Expenditures 70 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, public property rental, timber interest, mineral interest, excess transmission lines and other revenue sources. 020 Property Tax Shift Recognition Revenue This is revenue from the property tax levy that is the net shift (the difference between the amount of property tax revenues recognized in accordance with statutory tax shift provisions in the current fiscal year and the amount recognized in the prior fiscal year). If the net shift is negative, the entry will be a debit. The amount recorded with this code should equal the amount recorded with in revenue code 299. 021 Tuition and Reimbursements from Minnesota School Districts Revenue for tuition costs received from other districts for educational purposes for pupils and other costs reimbursements from Minnesota school districts. 040 Tuition from Patrons Revenue from students, parents, or guardians received for tuition for instructional programs. For example: tuition payment from foreign exchange students. 041 Driver’s Education Fees Revenue from students, parents or guardians for driver education behind the wheel training. 050 Fees from Patrons Fees consist of various charges made to students, parents or guardians for the rental or use of school equipment, and all other charges permitted by law including transportation. 051 Cocurricular Athletic Participation Fees Fees charged to students for their participation in cocurricular athletic programs. 052 Student Parking Fees Fees charged to students for the use of the student parking lots. maintenance of the student parking lots. 73 The fees are used for 053 Cocurricular Fine Arts Participation Fees Fees charged to students for their participation in cocurricular fine arts programs. 060 Admissions Revenue for admissions, gate receipts, and voluntary donations relating to attendance at any event or activity sponsored by and under that control of the school board. 071 Medical Assistance Claims Revenue from billing medical assistance for the provisions of IEP services. This revenue is generated from medical assistance billings as special education revenue at the district level. This revenue is included in cross-subsidy reports, but excluded from excess cost aid calculations. 072 Third Party Revenue Received from Private Insurance Providers This revenue is from billing private insurance providers for the provisions of IEP services. This revenue is generated from third-party billings as special education revenue at the district level. This revenue is included in cross-subsidy report, but excluded from excess cost aid calculation. 092 Interest Earnings This is income from temporary investments in government bonds, treasury certificates, or other investments authorized by statute. The revenue is allocated proportionally to the funds from which the resources were invested. 093 Facility Rental This revenue is from rental of district facilities. Examples include gyms and pools. 094 Facility Labor This revenue source is for cleaning services provided for rental of district facilities. 096 Gifts & Bequests This revenue reflects contributions from local philanthropic foundations, local private individuals or local private organizations for which no repayment of special service to the contributor is expected. 099 Miscellaneous Local This revenue source includes amounts from colleges for placement of their student teachers, local collaborative time study funding and other miscellaneous revenue from local sources. State Revenue (Source 200-399) 201 Permanent School Fund This fund is a trust fund created by the Minnesota Constitution and designated as a long-term revenue source for public schools. The fund “consists of (a) the proceeds of lands granted by the United States for the use of schools within each township, (b) the proceeds derived from swamp lands granted to the state, (c) all cash and investments credited to the permanent school fund and to the swamp land fund, and (d) all cash and investments credited to the internal improvement land fund and the lands therein.” This revenue is paid twice during the school year, with one payment in September and one in March. The amount of the revenue paid is based on the number of students in average daily membership (headcount) served by the district. This revenue is undesignated general fund revenue. 211 General Education Aid General education aid includes the sum of Basic, Extended Time, Training and Experience, Elementary and Secondary Sparsity, Transportation Sparsity, Transition, Equalized Referendum Aid and Supplemental Aids. Additional revenue is included in this code for which the Legislature has restricted for specific purposes and must be identified with a Finance Code. These revenues are: Gifted and Talented, Basic Skills, Operating Capital, Telecommunication Access, Staff 74 Development-50%, Staff Development-25% Grant, Staff Development-25% District-Wide, Learning and Development, Quality Compensation (Q Comp), and Pre-Kindergarten Transition. 214 Literacy Incentive Aid This is a funding source approved by the 2011 Legislature effective with the 2012-13 school year. The new aid contains two components: proficiency and growth aids. The district’s third grade enrollment will be used to calculate proficiency aid the fourth grade enrollment will be used to calculate growth aid. 213 Shared Time Aid Shared time aid represents state revenue received for students that attend both public and nonpublic school. State aid is based on the percentage of the student time attending the public school. 227 Abatement Aid This state aid is received from the state for a calculated percentage of the net revenue loss in prior years due to county abatements of property tax levies. 234 Market Value Homestead and Agricultural Credit This state aid is received from the state to replace real estate tax credit to homeowners. This revenue is deducted from the property tax levy. This aid was initially approved by the 2001 Legislature and had been in place since 2002-03. The 2011 Legislature repealed this credit effective for taxes payable in 2012 (for 2012-13 school year). 258 Other State Credits and Exempt Property Reimbursements Other state aids received from the state to replace property taxes on specific types of property which receive tax credits through state formulas. These credits currently include those for Agricultural Preserve, Enterprise Zone, Disaster Credit, Attached Machinery Aid, Border City Disparity Credit, Prior Year Rent Property and Mobile Home Credits. 299 State Aid Adjustments for Property Tax Shift This represents the amount of state aid payments that have been reduced and replaced by property tax revenue. The state aid adjustments amount may represent either an increase or decrease to state aid payments. The amount in this code should equal, with the opposite sign, the amount recorded in revenue code 020. 300 State Aids (Required Specific Finance Code) This revenue code is used to record state aids for projects specifically defined by the Minnesota Department of Education. This revenue code is used only when a state finance code is required. Examples of state aids include: food service aid, adult basic and continuing education, early childhood family education, non-public pupil aids and school readiness programs. 301 Nonpublic Aid Revenues received from the state for services and materials provided to nonpublic school students. Textbooks, instructional materials, guidance services, nursing service are examples of items that may be provided. This revenue is recorded in the community service fund. 307 Health and Safety Aid This aid represents aid to equalize the health and safety levy, which provides revenue needed to complete state approved health and safety projects. 360 Special Education Aid Partial reimbursement for special education expenditures from the state. This aid represents a percentage of both salary and equipment costs of the district. For 1997-98 and 1998-99 the levy portion of special education funding is 20% and 10%, respectively. For 1999-2000 and later years, this aid represents all categorical revenue for special education costs, including transition disabled aid, disabled student transportation, special education bus depreciation aid and special education tuition adjustments. 75 369 Revenue from Other State Agencies This represents revenue received from state agencies other than the Minnesota Department of Education. 370 Other Aid from State This represents miscellaneous revenue received from the Minnesota Department of Education. This revenue code is used when a state finance code is not required. Federal Revenues (Source 400-599) 400 Federal Aids Received through the State This code is used to record revenue from federal aids and grants received through the Department of Education for specifically defined projects. Examples of these projects are: disabled students, training/retraining teachers in math and science, Title Programs, preschool incentive grants (handicapped early education), infants and toddlers program (ages birth through two), drug-free schools and communities and grants for single parent programs. 405 Federal Aid Received through Other State, Local or Fiscal Agencies This is federal aid received from agencies other than the Minnesota Department of Education. 406 Refund of Overpayment of Federal Aids/Grants (Contra-Revenue Account) This code is used to record payments made to the Minnesota Department of Education for overpayment of federal funds. Interest payments resulting from the overpayment of federal funds and paid to the Minnesota Department of Education is recorded in expenditure object code 896Taxes, Special Assessments and Interest Penalties. 471 Federal School Lunch Aid This is federal aid received as part of the federal school lunch program pursuant to the National School Lunch Act and the Child Nutrition Act. This revenue code should be used with finance code 701, National School Lunch Program (P.L. 105-336: CFDA No. 10.555). In 2012-13, the aid is calculated at 27 cents per lunch served. 472 Special Assistance - Needy Child Program This federal aid provides free or reduced-price lunches for qualifying students. This federal aid is paid in addition to the basic aid as recorded in revenue source code 471. In 2012-13, the aid is calculated at $2.46 per reduced-price lunches served and $2.86 per free lunch served. 473 Commodity Cash Rebate Program This revenue code is used to record cash rebate payment from the Food and Nutrition Service of the Minnesota Department of Education for the value of USDA commodities contained in approved commercial products purchased by the district. 474 Commodity Distribution Program This revenue code is used to record the value of USDA donated commodities established by the latest revision of the “Standardized Commodity Costs” provided by the Child Nutrition Section of the Minnesota Department of Education. This revenue code should be used with finance codes 701-709. 475 Federal Special Milk Program This federal aid provides for reduced-price milk for qualifying students. In 2012-13, the aid is calculated at 19.25 cents per ½ pint of milk served. This revenue code should be used with finance code 703. 476 Federal Breakfast Program This federal aid provides for free, reduced-price and paid breakfasts for students. In 2012-13, the aid is calculated at 27 cents per breakfast served, $1.25 per reduced-price breakfast served and $1.55 per free breakfast served. This revenue code should be used with finance code 705. 76 500 Federal Direct Aid (Required Specific Finance Code) This represents federal revenue received directly from the federal government. This revenue code is used when a federal direct finance code or finance code 599 (miscellaneous direct federal revenue) is required. This source code is not to be used to record Impact Aid (source code 506). Other Revenue (Source 600-699) 601 Food Service Sales to Pupils This revenue represents sales of food, milk, etc. to pupils, exclusive of any federal aid for free and reduced-price lunches. Use with finance codes 701-709. 606 Food Service Sales to Adults This revenue source is used to record revenue generated from sales of food, milk, etc. to adult. Use with finance codes 701-709. 608 Special Functions Food Sales Special function revenue is income from food sold to various functions such as the new teachers' breakfast, dinner theater, and coffee and baked goods for meetings. 614 Contribution to Other Post-Employment Benefits Trust (Revocable or Irrevocable) This revenue code is used to report contributions made by the district to the other postemployment benefits revocable trust (internal service fund 22). 620 Resale - Nontaxable This revenue represents nontaxable sales of food to students for home economics classes and to nonprofit groups for printing services. 621 Resale - Taxable This revenue represents taxable sales of materials and supplies to students, staff and the public. Examples of these sales are supplies for music instruments, wood and metal supplies for industrial arts projects, and miscellaneous items offered for sale through the athletic departments. 623 Sale of Real Property This revenue code is used to record proceeds from the sale or exchange of school buildings or real property of a school. This amount is recorded as an “other financing source” in the financial statements. 624 Sale of Equipment This revenue results from the sale of surplus equipment. This amount is recorded as an “other financing source” in the financial statements. 625 Insurance Recovery This revenue represents the amount of insurance recoveries for losses of school property. 631 Sale of Bonds This revenue code is used to record the sale of bonds for construction in the building construction fund, or sale of bonds for the purpose of refunding debts in the debt service fund. 635 Certificates of Participation (Lease-Purchased Agreement) This code is used to record proceeds received from Certificates of Participation. This amount is recorded as other financing source in the financial statements. 649 Permanent Transfers from other Funds This revenue code is used to record School Board approved operating transfers for amounts received by one fund from another fund. This amount is recorded as an other financing source in the financial statements. 77 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. 78