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
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Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
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30 Apple Valley
31 Eagan
32 Eastview
33 Rosemount
34 School of En
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35 Area Learni
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40 Dakota Ridg
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11
Elementary Magnet
Schools
16 Cedar Park Science,
Tech., Engineering and
Math (STEM) School
17 Diamond Path School
of International Studies
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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.
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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
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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
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31
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34
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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
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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.
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369
Revenue from Other State Agencies
This represents revenue received from state agencies other than the Minnesota Department of
Education.
370
Other Aid from State
This represents miscellaneous revenue received from the Minnesota Department of Education.
This revenue code is used when a state finance code is not required.
Federal Revenues (Source 400-599)
400
Federal Aids Received through the State
This code is used to record revenue from federal aids and grants received through the
Department of Education for specifically defined projects. Examples of these projects are:
disabled students, training/retraining teachers in math and science, Title Programs, preschool
incentive grants (handicapped early education), infants and toddlers program (ages birth through
two), drug-free schools and communities and grants for single parent programs.
405
Federal Aid Received through Other State, Local or Fiscal Agencies
This is federal aid received from agencies other than the Minnesota Department of Education.
406
Refund of Overpayment of Federal Aids/Grants (Contra-Revenue Account)
This code is used to record payments made to the Minnesota Department of Education for
overpayment of federal funds. Interest payments resulting from the overpayment of federal funds
and paid to the Minnesota Department of Education is recorded in expenditure object code 896Taxes, Special Assessments and Interest Penalties.
471
Federal School Lunch Aid
This is federal aid received as part of the federal school lunch program pursuant to the National
School Lunch Act and the Child Nutrition Act. This revenue code should be used with finance
code 701, National School Lunch Program (P.L. 105-336: CFDA No. 10.555). In 2012-13, the aid
is calculated at 27 cents per lunch served.
472
Special Assistance - Needy Child Program
This federal aid provides free or reduced-price lunches for qualifying students. This federal aid is
paid in addition to the basic aid as recorded in revenue source code 471. In 2012-13, the aid is
calculated at $2.46 per reduced-price lunches served and $2.86 per free lunch served.
473
Commodity Cash Rebate Program
This revenue code is used to record cash rebate payment from the Food and Nutrition Service of
the Minnesota Department of Education for the value of USDA commodities contained in
approved commercial products purchased by the district.
474
Commodity Distribution Program
This revenue code is used to record the value of USDA donated commodities established by the
latest revision of the “Standardized Commodity Costs” provided by the Child Nutrition Section of
the Minnesota Department of Education. This revenue code should be used with finance codes
701-709.
475
Federal Special Milk Program
This federal aid provides for reduced-price milk for qualifying students. In 2012-13, the aid is
calculated at 19.25 cents per ½ pint of milk served. This revenue code should be used with
finance code 703.
476
Federal Breakfast Program
This federal aid provides for free, reduced-price and paid breakfasts for students. In 2012-13, the
aid is calculated at 27 cents per breakfast served, $1.25 per reduced-price breakfast served and
$1.55 per free breakfast served. This revenue code should be used with finance code 705.
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500
Federal Direct Aid (Required Specific Finance Code)
This represents federal revenue received directly from the federal government. This revenue
code is used when a federal direct finance code or finance code 599 (miscellaneous direct federal
revenue) is required. This source code is not to be used to record Impact Aid (source code 506).
Other Revenue (Source 600-699)
601
Food Service Sales to Pupils
This revenue represents sales of food, milk, etc. to pupils, exclusive of any federal aid for free
and reduced-price lunches. Use with finance codes 701-709.
606
Food Service Sales to Adults
This revenue source is used to record revenue generated from sales of food, milk, etc. to adult.
Use with finance codes 701-709.
608
Special Functions Food Sales
Special function revenue is income from food sold to various functions such as the new teachers'
breakfast, dinner theater, and coffee and baked goods for meetings.
614
Contribution to Other Post-Employment Benefits Trust (Revocable or Irrevocable)
This revenue code is used to report contributions made by the district to the other postemployment benefits revocable trust (internal service fund 22).
620
Resale - Nontaxable
This revenue represents nontaxable sales of food to students for home economics classes and to
nonprofit groups for printing services.
621
Resale - Taxable
This revenue represents taxable sales of materials and supplies to students, staff and the public.
Examples of these sales are supplies for music instruments, wood and metal supplies for
industrial arts projects, and miscellaneous items offered for sale through the athletic departments.
623
Sale of Real Property
This revenue code is used to record proceeds from the sale or exchange of school buildings or
real property of a school. This amount is recorded as an “other financing source” in the financial
statements.
624
Sale of Equipment
This revenue results from the sale of surplus equipment. This amount is recorded as an “other
financing source” in the financial statements.
625
Insurance Recovery
This revenue represents the amount of insurance recoveries for losses of school property.
631
Sale of Bonds
This revenue code is used to record the sale of bonds for construction in the building construction
fund, or sale of bonds for the purpose of refunding debts in the debt service fund.
635
Certificates of Participation (Lease-Purchased Agreement)
This code is used to record proceeds received from Certificates of Participation. This amount is
recorded as other financing source in the financial statements.
649
Permanent Transfers from other Funds
This revenue code is used to record School Board approved operating transfers for amounts
received by one fund from another fund. This amount is recorded as an other financing source in
the financial statements.
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Expenditure Codes
100-199
Salaries and Wages
These are expenditures that are related to all full and part-time employees of the district.
They do not include self-employed personnel or independent contractors.
200-299
Employee Benefits
These are all the non-salary costs of benefits paid on behalf of district employees. These
include FICA/Medicare, TRA, PERA, workers' compensation, dental insurance, health
insurance, life insurance and unemployment insurance.
300-399
Purchased Services
These accounts are used for budgeted expenditures related to contracted personnel and
other purchased services. The accounts also include data processing, insurance and utility
costs.
400-499
Supplies and Materials
These expenditures relate to tangible items of an expendable nature. The majority of these
expenses are budgeted at the building level from per pupil allocations. These expenses
include textbooks, instructional, general office supplies, lunchroom supplies and food for
preparing student meals and costs related to the facilities department for building upkeep
and maintenance.
500-599
Capital Expenditures
The cost of purchasing instructional and non-instructional equipment, refurbishing and
remodeling buildings, construction of portable buildings, and other major maintenance
projects are budgeted in the 500 series accounts. Installment payments for the principal and
interest amounts of purchased equipment are also charged to this area. The cost of bus
purchases is also included.
700-799
Debt Service
These expenditures cover debt service principal, interest and other associated costs for
debt.
800-899
Other Expenditures
Other expenses are other miscellaneous expenses not categorized elsewhere, including
indirect cost allocations, dues and memberships.
900-999
Other Financing Uses
The purpose of these expense codes is to facilitate reconciliation of UFARS and the district's
audited financial statements. Transfers between funds and bond refunding payments are
the expenses classified here.
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