2013-14
Preliminary
Budget
independent school district 196
196
#
Rosemount-Apple Valley-Eagan Public Schools
Rosemount, Minnesota
Educating our students to reach their full potential
2013-14 Preliminary Budget
Fiscal Year Ending June 30, 2014
Independent School District 196
Rosemount-Apple Valley-Eagan Public Schools
Rosemount, Minnesota
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…………………… 25
Summary of Revenues by Source Category and Fund……………………………… 26
Revenue Charts……………………………………………………………………………29
Summary of Expenditures by Object Category and Fund…………………………… 30
Expenditure Charts…………………………………………………………………………32
REVENUE BUDGET SCHEDULES
General Fund, General Account…………………………………………………………35
General Fund, Magnet Program…………………………………………………………35
General Fund, Special Education Account………………………………………………36
General Fund, Quality Compensation Account…………………………………………36
General Fund, Pupil Transportation Account……………………………………………36
General Fund, Capital Expenditure Account……………………………………………36
Food Service Fund…………………………………………………………………………37
Community Service Fund…………………………………………………………………37
Alternative Facilities-Levy Account Fund 15……………………………………………38
2004 Facilities Referendum Fund 56……………………………………………………38
Cedar Valley Learning Center……………………………………………………………38
Debt Service Fund - Regular………………………………………………………………
38
Debt Service Fund - OPEB ………...……………………………………………………38
Expendable Trust Fund 08 - Scholarship Funds……………………………………… 38
Trust Fund 18 - Employee Flexible Spending Plan……………………………………39
Agency Fund 09 - District Graduate Credits ……………………………………………39
Agency Fund 39 - Local Collaborative Time Study ……………………………………39
Internal Service Fund 20 - Severance Pay…………..…………………………………39
Internal Service Fund 22 - OPEB Revocable Trust……………………………………39
Internaal Service Fund 23 - Self-Insured Health Plan …………………………………39
Internaal 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
EXPENDITURE BUDGET SCHEDULES - continued
General Fund, Pupil Transportation Account……………………………………………48
General Fund, Capital Expenditure Account……………………………………………50
Food Service Fund…………………………………………………………………………50
Community Service Fund…………………………………………………………………51
Alternative Facilities-Levy Account Fund 15……………………………………………53
2004 Facilities Referendum Fund 56……………………………………………………53
Cedar Valley Learning Center……………………………………………………………53
Debt Service Fund - Regular………………………………………………………………
53
Debt Service Fund - OPEB …………………………………………………………...... 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 ……………………………………54
Internal Service Fund 20 - Severance Pay…………..…………………………………55
Internal Service Fund 22 - OPEB Revocable Trust……………………………………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 - Preliminary Budget…………...………
59
Student Enrollment - Actual or Projected October 1 Student Counts………………. 60
Students - Average Daily Membership………………………………………………… 61
Special Education Unduplicated Child Count……………………………………………62
Employee Head Counts……………………………………………………………………63
2013-14 Preliminary Budget School Staffing Allocation Table……………………… 64
2013-14 Preliminary Budget Special Education Staffing Allocation Table……………
65
2012-13 Preliminary Budget Special Education Program Support and
Student Support Assistant Allocation………………………………………………… 66
General Fund Actual or Projected Fund Balance History …………………………… 67
2013-14 Preliminary Budget General Fund Expenditure by Program
with Object Series Totals……………………………………………………………… 68
GLOSSARY
Revenue Codes……………………………………………………………………………71
Expenditure Codes…………………………………………………………………………76
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
SCHOOL BOARD
Rob Duchscher
- Chairperson
Jackie Magnuson
- Vice Chairperson
Gary Huusko
- Clerk
Art Coulson
- Treasurer
Joel Albright
- Director
Mike Roseen
- Director
Bob Schutte
- Director
ADMINISTRATION
Jane Berenz
Khia Brown
Jill Coyle
Kim Craven
Mary Kreger
Julie Olson
Mark Parr
Tom Pederstuen
Jeff Solomon
Tony Taschner
Steve Troen
-
Stella Y. Johnson
- Coordinator of Finance
1
Superintendent
Director of Community Education
School District Attorney
Administrative Assistant to the Superintendent
Director of Special Education
Director of Elementary Education
Director of Secondary Education
Director of Human Resources
Director of Finance and Operations
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:
June 24, 2013
SUBJECT:
2013-14 Preliminary Budget
This report summarizes the district’s proposed preliminary budget for the 2013-14 school year. The
budget reflects and supports the district’s goals, initiatives and policies set by the School Board.
The purpose of this memorandum is to briefly explain the assumptions used to develop this proposed
budget and provide an overview of the budget for each fund.
This budget has been developed with considerable input from the School Board, the district’s Budget
Advisory Council, members of the superintendent's cabinet and the district’s administrative council. It
was prepared in accordance with budget planning guidelines reviewed by the district’s Budget Advisory
Council and School Board in January and February of 2013. It was also reviewed by the School Board at
the June 10, 2013 budget workshop.
The general fund is used to account for all revenues and expenditures related to educational activities,
district instructional and student support programs, expenditures for the superintendent, district
administration, normal operations and maintenance, pupil transportation, capital expenditures, and legal
school district expenditures not specifically designated to be accounted for in other funds.
The 1995 Legislature dissolved the pupil transportation fund and the capital expenditure fund, and
merged them with the general fund, effective July 1, 1996. For ease of comparison, we have continued to
segregate the funding for pupil transportation and capital expenditures from the general fund. The district
receives “categorical” funding (health and safety and operating capital) for its capital expenditure account
and is required to report amounts of revenues over expenditures in separate restricted/reserved fund
balance accounts. The district uses the general account of the general fund to account for all the
th
activities related to providing pre-kindergarten through 12 grade education, except pupil transportation
and capital expenditure, and other areas as summarized below.
The number of students in need of special services and the costs of educating and serving these students
have continued to present financial pressure each year. To fully understand its impact on the district’s
overall finances (specifically the general account of the general fund), we began to report special
education revenues (excluding general education aid generated by students with disabilities) and
expenditures in a separate account called the special education account on July 1, 2005.
The district’s application to participate in the Minnesota Quality Compensation program was approved by
the Minnesota Department of Education on March 20, 2007. To ensure funding integrity, the district has
established a separate account called the quality compensation account within the general fund to
account for all financial activities of the program.
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;
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b) Special Education – All financial activities associated with providing special education services
to students with disabilities;
c) Quality Compensation – Track revenues and expenditures associated with providing additional
compensation to licensed teachers and nurses who successfully participate in the Quality
Compensation program;
d) Pupil Transportation – All financial activities of the former pupil transportation fund are recorded
under the pupil transportation account of the general fund, and
e) Capital Expenditure – All financial activities of the former capital expenditure fund.
The combined fund balance of these five accounts will be reported to the state as the general fund
balance on June 30, 2014.
We believe reporting by separate accounts, like we do; gives the users of this budget document a better
look at the major expenditure categories impacting the general fund.
BUDGET OVERVIEW
The table below shows the budgeted revenues and expenditures by fund, and the projected fund
balances at the end of the fiscal year.
Fund
Revenues
General Fund
Gen. Fund-General Account
Gen. Fund-Special Education Account
Gen. Fund-Quality Compensation Account
Gen. Fund-Pupil Transportation Account
Gen. Fund-Capital Expenditure Account
Total General Fund
Expenditures
Difference
Projected
Fund Bal.
225,983,628
33,417,645
7,041,357
16,607,293
10,088,459
293,138,382
215,622,450
60,131,435
7,334,650
17,387,261
9,972,512
310,448,308
10,361,178
(26,713,790)
(293,293)
(779,968)
115,947
(17,309,926)
N/A
N/A
N/A
N/A
N/A
21,038,686
10,684,005
10,912,726
(228,721)
1,990,911
Community Service Fund
9,442,369
9,933,453
(491,084)
198,433
Building Construction Fund
Alternative Facilities-Levy Account
2004 Facilities Referendum Account
Cedar Valley Learning Center Account
Total Building Construction Fund
6,020,675
6,020,675
6,878,096
6,878,096
(857,421)
(857,421)
15,645
15,645
16,055,414
2,499,039
16,366,775
2,500,188
(311,361)
(1,149)
3,219,044
457,004
-
1,000
(1,000)
21,616
73,039
100,300
(27,261)
62,894
466,000
1,168,755
40,100,116
335,000
42,069,871
450,000
668,755
32,000,000
270,000
33,388,755
16,000
500,000
8,100,116
65,000
8,681,116
(3,265,597)
29,903,361
14,564,186
186,613
41,388,563
379,982,794
390,529,601
(10,546,807)
68,392,796
Food Service Fund
Debt Service Fund - Regular
Debt Service Fund - OPEB
Expendable Trust - Scholarship Funds
Agency Fund (LCTS)
Internal Service Fund
Severance Pay (GASB #16)
OPEB Revocable Trust
Self-Insured Health Plan
Self-Insured Dental Plan
Total Proprietary Fund
Total - All Funds
4
BUDGET PROCESS AND ASSUMPTIONS
The processes and major assumptions used to develop the budgets for all funds, except the capital
expenditure account, are briefly summarized below. The School Board approved the 2013-14 budget for
the capital expenditure account on April 22, 2013. The administration is recommending a few minor
changes to that budget.
The budget-planning process for the 2013-14 school year was less complicated than previous budget
years. Preliminary and updated budget forecasts released by the state in November 2012 and February
2013 both showed a slight increase in state revenues and stable funding for K-12 education. The
district’s five-year financial forecast, using the budget planning guidelines recommended by the district’s
Budget Advisory Council and reviewed by the School Board in February 2013, indicated that the district
would not have to make any significant budget adjustments for the 2013-14 school year. This preliminary
budget was prepared in accordance with these budget planning guidelines. The following is a list of some
of the major budget planning guidelines:






One percent, or $52, increase in the per pupil unit basic general education aid. The per pupil unit
general education allowance is $5,224 for the current year; the 2013-14 allowance is projected to
be $5,276;
Continuance of Integration revenue; assume integration levy for 2013-14 school year will be the
same as current school year estimate and integration aid will be 90 percent of current year’s
estimate;
Staffing guidelines approved by the School Board at its March 11, 2013 regular meeting;
Inflationary increases to wages for groups that do not have approved contracts in place for the
next school year;
A 2 percent inflationary adjustment factor for non-salary budgets, and
A performance to budget savings of $6.00 million for the current school year.
The 2013 Legislature adjourned on May 20, 2013; the administration will be reviewing the E-12 Education
Finance bill to determine its impact on the district’s budget for the 2013-14 school year. All budget items
that will be affected by the E-12 Education Finance bill will be adjusted this fall when the district normally
updates its budget to reflect current laws and actual October 1 enrollment.
Salary budgets are based on the staffing ratios and guidelines approved by the School Board on
March 11, 2013, and the enrollment projections reviewed by the School Board on November 19, 2012.
For employee groups that have an approved contract for 2013-14 (food service workers, principals,
vehicle technicians and non-union employees), salaries and related expenditures are estimated based on
current approved contracts. For other groups, (teachers, secretarial and clerical employees, building
chiefs, custodians, bus drivers, chaperones and crossing guards), salaries and related expenditures are
estimated based on specific budget guidelines as determined by the School Board in February 2013.
Benefits are estimated using a variety of techniques. Retirement benefits, social security and workers’
compensation premium budgets are calculated as specified percentages of salaries. Budgets for health,
dental, life insurance and tax sheltered annuity match are estimated based on projected number of
employees reported by school principals and other budget administrators, premium information provided
by the insurance carriers and current employee contracts. For groups that have no contract but for which
there is a limit on the district contribution, increase in the maximum district contribution is based on
budget guidelines as determined by the School Board in February 2013.
Non-salary budgets for schools are based on a system of allocation formulas.

Instructional allocations – Consistent with the School Board budget planning parameters, the
2013-14 instructional allocations to the schools have been increased by 2 percent over the 2012-13
amounts.
5

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 have been held at the 2012-13 amounts, with an additional allocation to cover a 0.50 percent
increase in the Teacher Retirement Association contribution. Cocurricular supplies allocations for
2013-14 have been increased to reflect a 2 percent inflationary adjustment.
Compensatory Education Allocations for 2013-14 are based on estimates prepared by the Minnesota
Department of Education dated January 17, 2013. These estimates are based on the district’s actual
enrollment and actual free and reduced-price school meal counts on October 1, 2012.
Basic Skills per pupil unit 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 the increase in the elementary pupil unit
weighting factor. 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 are based on enrollment projections presented to the School
Board on November 19, 2012.
Administrative and support department non-salary budgets are determined by each budget
administrator based on parameters established by the School Board, and then reviewed and approved by
the superintendent or the director of finance and operations. For 2013-14, the inflationary adjustment is 2
percent except for budget items, such as heating fuel and electricity, that are beyond the district’s
complete control.
Revenue estimates are prepared by the Finance Department based on 2011 legislation, using the
November, 19 2012 enrollment projections, and a $52 increase in the per pupil unit general education
formula allowance. The per pupil unit allowance of $5,224 for the current school year has been increased
to $5,276 for 2013-14. Of this amount, $255.89 is set aside for pupil transportation. This is consistent
with the budget planning guidelines reviewed by the School Board in February 2013.
Many aspects of 2013-14 budget are still unknown. For example, we do not yet know our actual
enrollment for 2013-14. Any variance from projections will affect our revenues and expenditures. Other
factors affecting expenditures include working agreements with teachers, secretarial and clerical
employees, building chiefs, custodians, bus drivers, chaperones and crossing guards. If these
agreements result in wage and employee benefits different than the assumptions used, district
expenditures will change from the amounts in the preliminary budget.
When the School Board approves this budget, it will become the official authorization for expenditures for
the 2013-14 school year. During fall 2013, the administration will again examine all of the factors behind
the budget, consider additional information that is available then, including actions taken by the 2013
Legislature, and bring a revised final budget to the School Board for review and approval.
6
GENERAL FUND
The following table summarizes budgeted totals of the combined general fund revenues, expenditures
and fund balances for the 2012-13 and 2013-14 school years.
General Fund - Combined
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
2013-14
Revised Final
Preliminary
Budget
Budget
41,374,013
38,348,612
297,746,273
293,138,382
306,771,674
310,448,308
(9,025,401)
(17,309,926)
38,348,612 * 21,038,686
12.50%
6.78%
Amount of
Change
(3,025,401)
(4,607,891)
3,676,634
(8,284,525)
(17,309,926)
Percent
Change
-1.55%
1.20%
-45.14%
* FY2013 year-end projected fund balance includes a projected $6.0 million performance to budget savings.
For 2013-14, general fund total revenues are projected to be $293.14 million, a reduction of $4.61 million
or 1.55 percent less than our revised estimate for the current school year. The proposed general fund
expenditure budget for 2013-14 is $310.45 million. This represents an increase of $3.68 million, or 1.20
percent more than our revised final budget estimate. The June 30, 2014 fund balance is estimated to be
$21.04 million, or 6.78 percent of projected expenditure budget. This fund balance estimate assumes
that the projected June 30, 2013 fund balance will include a $6.00 million performance to budget savings
which will carry forward to the 2013-14 school year.
Details of some of the key factors that have contributed to the change between 2012-13 and 2013-14 are
highlighted in the following sections dedicated to the five separate components of the general fund.
GENERAL ACCOUNT
Overview - The table below shows budgeted totals of general account (including magnet program)
revenues and expenditures for 2012-13 and 2013-14.
General Fund
General Account
2012-13
Revised Final
Budget
Revenue
Expenditure
Revenue less Expenditure
229,479,654
213,411,443
16,068,211
2013-14
Preliminary
Budget
225,983,628
215,622,450
10,361,178
Amount of
Change
Percent
Change
(3,496,026)
2,211,007
(5,707,033)
-1.52%
1.04%
The estimates show a 1.52 percent decrease in revenues, from $229.48 million in 2012-13 to $225.98
million in 2013-14, and an increase of 1.04 percent in expenditures, from $213.40 million in 2012-13 to
$215.62 million in 2013-14.
It is important to note that the projected general account revenue includes general education aid
generated by our special education students. State and federal special education revenues, tuition
reimbursements from other school districts and expenditures directly associated with services provided to
special education students are reported under the special education account of the general fund as
summarized in the next section of this report.
The primary source of revenue in the general account is general education revenue, which is provided by
the state to all public school districts based on each district’s marginal cost pupil unit of its students and a
per pupil unit formula allowance set by the Legislature.
7
Due to the different needs of students at different levels, the state weights the ADM as follows: 0.612 for
kindergarten, 1.115 for grades 1–3, 1.06 for grades 4–6 and 1.3 for grades 7–12.
The 2000 Legislature created the adjusted marginal cost pupil unit (AMCPU) calculation to increase
funding for districts with declining enrollment.
1) The sum of 77 percent of the pupil units in the current school year and 23 percent of the pupil
units in the prior year, or
2) 100 percent of the pupil units in the current school year.
The use of the greater of 77 percent of current year’s pupil units and 23 percent of the prior year’s pupil
unit or 100 percent of the current year’s pupil units to compute revenues has been in effect since the
2000-01 school year. For the purpose of preparing this preliminary budget, we use the 77 percent of
current year’s pupil units and 23 percent of the projected pupil units for 2012-13 school year. The
projected October 1, 2013 enrollment is 27,111 and the estimated adjusted marginal cost pupil units for
revenue calculations is 31,029.
Revenues (Comparison of 2012-13 to 2013-14) – The total projected revenues in the general account
for 2013-14 totaled $225.98 million. This is $3.50 million or 1.52 percent less than the final estimate for
2012-13. This net decrease is primarily due to a combination of the following factors:
1) A net increase of $0.92 million in general education aid as a result of a projected $52 per pupil unit
increase in the formula allowance and a small decrease in the pupil units used to calculate the aid.
2) An increase of $1.13 million in compensatory education aid. This increase is mainly due to more of
our students becoming eligible for free- and reduced- lunch assistance.
3) A reduction of $2.96 million in state aid. This is chiefly due to the sunset of the one-time
compensatory education pilot aid in 2013-14 school year. This one-time aid was approved by the
2011 Legislature for 2012-13 school year only.
4) A decrease of $0.87 million in property tax revenue. This decrease is mainly due to a reduction in the
district’s alternative facility levy. Alternative facility property tax levy is determined by the state, based
on approved projects for the district.
5) The schools’ budgets for gifts, donations and fees show a reduction of $815,628. This is primarily
due to conservative budgeting practices in our schools. Historically, our schools do perform better
than budget in these areas; these revenue budgets will be adjusted this fall when we revise our
estimates based on updated information.
6) A reduction of $489,731 in miscellaneous revenues for the district. The district received $489,731, a
one-time “Medical Loss Rebate”, from its health insurance provider (HealthPartners) in 2012-13
school year; the district is not expecting more “rebates” in the 2013-14 school year.
Expenditures (Comparison of 2012-13 to 2013-14) – The total recommended general account
expenditure budget is $215.62 million. This is $2.21 million, or 1.04 percent, more than the final estimate
for 2012-13. There are many factors, both positive and negative, that have contributed to the increase.
The major factors are listed below.
1) A projected increase of $3.68 million in the salary budget to reflect salary adjustments as approved by
the School Board for groups that have approved contracts. For groups that do not have approved
contracts, the estimates include adjustments in accordance with the budget planning guidelines
reviewed by the School Board in February 2013.
2) A projected increase of $2.85 million in the budgets for employee benefits to reflect employee
benefits adjustments per current contract and current statutory withholding rates. These budgets
8
include retirement contributions, health insurance, dental insurance, life insurance and tax sheltered
annuity match. The district’s contribution to Teacher Retirement Association (TRA) is scheduled to
increase by 0.50 percent, from 6.5 percent for the current year to 7.0 percent for 2013-14 school year.
.
3) A decrease of $1.51 million in the budgets for purchased services, supplies and materials. The
current year’s budgets for purchased services, supplies and materials include carryover of unspent
2011-12 allocations; schools were allowed to increase their final 2012-13 budget by the amount of
their unspent allocations from 2011-12 school year. This preliminary budget for 2013-14 school year
does not include any anticipated unspent 2012-13 allocations.
4) A decrease of $1.35 million in the budgets for technology equipment and other equipment.
5) A decrease of $1.32 million in the budget for permanent transfer to other funds. This decrease is
mainly due to the following two items:
a) A decrease of $612,225 in the amount of alternative facilities property tax levy transfer from the
general account to alternative facilities account of the building construction fund. The certified
property tax levy earmarked for 2013-14 alternative facilities projects is $612,225 less than the
2012-13 amount.
b) The 2012-13 permanent transfer to other funds budget includes one-time transfer of funds
received under the Medical Loss Rebate Program (from HealthPartners) and Early Retiree
Reinsurance Program (ERRP) to the district’s internal service fund for self-insured health plan.
These two transfers totaled $706,518; the district does not expect this for the 2013-14 school
year.
Summary - The net result of all of the items described above is that the 2013-14 estimated revenues in
the general account budget exceed estimated expenditures by $10.36 million.
SPECIAL EDUCATION ACCOUNT
Overview – The special education account is used to report special education revenues and
expenditures. Over the past decade, the number of students in need of special services and the costs of
educating and serving these students have grown steadily and it is the administration’s belief that this
segregated reporting of special education activities will provide users of this budget document a better
financial picture of the program and its impact on the district’s overall financial operations.
Total revenues as reported in this account include only state and federal aids received by the district
specifically for special education services, medical assistance reimbursements and compensatory
education revenue. General education aid generated by students receiving special services, estimated to
be around $3.30 million for 2012-13 school year, is included in the general account as described above.
This estimate is calculated based on the 2010-11 actual general education aid of $3.11 million (as
calculated by the Minnesota Department of Education) adjusted for changes in the total number of
students in need of special services and increase in the per pupil unit general education aid.
The table below shows budgeted totals of the special education account revenues and expenditures for
2012-13 and 2013-14.
General Fund
Special Education Account
Revenue
Expenditure
Revenue less Expenditure
2012-13
Revised Final
Budget
2013-14
Preliminary
Budget
Amount of
Change
Percent
Change
34,158,675
58,211,910
(24,053,235)
33,417,645
60,131,435
(26,713,790)
(741,030)
1,919,525
(2,660,555)
-2.17%
3.30%
9
Revenues (Comparison of 2012-13 to 2013-14) – The revenue estimate for 2013-14 shows a decrease
of 2.17 percent, from $34.16 million in 2012-13 to $33.42 million in 2013-14. For the 2013-14 school
year, 82.52 percent of the special education account revenue comes from state special education aid and
16.28 percent from the federal government. The main reasons for the increase are listed below.
1) A decrease of $220,310 in regular special education aid. The calculation is based on current formula
and projected eligible expenditures for 2013-14. Based on the most current data, we assume that the
statewide adjustment factor to be 88.81 percent and that there will be no additional proration of aid.
2) Special education excess cost aid is projected to be $348,836 less than our 2012-13 revised
estimate. The calculation is based on current formula and projected eligible expenditures. The
statewide adjustment factor, based on current legislation, is 64.88 percent. This district assumes that
there will be no additional proration of aid.
3) Federal funding for special education is projected to decrease by $269,368. The estimate for 2013-14
is based on preliminary entitlement; it does not include any projected carryover funds from the current
school year. Final federal special education aid is based on actual expenditures; an increase in
expenditures will result in an increase of the same amount in revenue.
Expenditures (Comparison of 2012-13 to 2013-14) – The expenditure estimate for 2013-14 is $60.13
million. This is a 3.30 percent or $1.92 million more than our final estimate of $58.21 million for the
current school year.
There are many factors, both positive and negative, that have contributed to the projected increase. The
major reasons are listed below.
1) An increase of $1.09 million in the budgets for licensed and support staff salary. This projected
increase is mainly due salary adjustments for employee groups per School Board approved contracts.
For employee groups that do not have approved contracts, salary adjustments were based on budget
planning guidelines reviewed by the School Board in February 2013.
2) An increase of $1.06 million in the budgets for employee benefits. This increase is mainly due to a
0.5 percent TRA rate increase and other non-retirement employee benefits adjustments per School
Board approved contracts. For employee groups that do not have approved contracts, employee
benefits adjustments were based on budget planning guidelines reviewed by the School Board in
February 2013.
3) A decrease of $366,598 in the budgets for contracted services, supplies and materials and capital
expenditure based on prior years’ actual spending trends.
Summary – The net result of the budget items described above is that the estimated expenditures for the
special education account exceed estimated revenues by $26.71 million. Projected revenues in this
account do not include general education aid generated by our special education students.
QUALITY COMPENSATION ACCOUNT
Overview – Fiscal year 2013-14 is the seventh year that the district will be participating in Minnesota’s
Quality Compensation (Q Comp) program.
For the 2013-14 school year, the district will receive $7.04 million to implement the program. Of this
amount, $4.97 million or 70.58 percent will be state aid, and $2.07 million or 29.42 percent will be from
local tax levy.
The proposed Q Comp expenditure budget for the 2013-14 school year totaled $7.33 million. The funds
will be used to support the following initiatives:
10
a) Additional compensation to those teachers who have successfully completed all of the
requirements of the program;
b) Stipends for site team members – Site team members will review participating teachers’
individual growth plans to check alignment with school and district goals, plan professional
development in the building, and conduct Q Comp orientation;
c) Costs of 29 (27.075 FTE) 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 following table shows revenue and expenditure projections for 2012-13 and 2013-14 school years.
General Fund
Quality Compensation Account
Revenue
Expenditure
Revenue less Expenditure
2012-13
Revised Final
Budget
2013-14
Preliminary
Budget
Amount of
Change
Percent
Change
7,213,528
7,217,694
(4,166)
7,041,357
7,334,650
(293,293)
(172,171)
116,956
(289,127)
-2.39%
1.62%
PUPIL TRANSPORTATION ACCOUNT
Overview – For 2013-14, the district has set aside $255.89 per pupil unit from the per pupil unit general
education 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 $5,276. The district
also receives additional categorical funding for transporting disabled and non-public school students. The
disabled transportation funding has been incorporated with special education funding formula since
1998-99 school year. To maintain funding integrity, the district continues to report disabled transportation
aid in the pupil transportation account. The 2013-14 budget for the pupil transportation account includes
all revenues and expenditures related to providing transportation service to our students.
The table below shows budgeted totals of pupil transportation account revenues and expenditures for
2012-13 and 2013-14.
General Fund
Pupil Transportation Account
Revenue
Expenditure
Revenue less Expenditure
2012-13
Revised Final
Budget
2013-14
Preliminary
Budget
Amount of
Change
Percent
Change
16,645,508
16,756,525
(111,017)
16,607,293
17,387,261
(779,968)
(38,215)
630,736
(668,951)
-0.23%
3.76%
Revenues (Comparison of 2012-13 to 2013-14) – For 2013-14, revenues for the pupil transportation
account are projected to be $16.61 million. This is $38,215 less than the final estimate for 2012-13. The
projected decrease is mainly due to the following factors:
1) A net increase of $44,706 in the amount of general education aid set aside for pupil transportation;
the increase is chiefly due to a $2.53 per pupil unit increase in the amount set aside for pupil
transportation and the number of pupil units used for the calculation. The projected pupil units for
2013-14 school year is 132.28 less than the estimate for the 2012-13 school year
2) An increase of $10,000 in fees collected for transportation services. The projection for the 2013-14
school year is based on current year’s billing experience and estimated receipts for magnet schools
and extended time program transportation needs.
11
3) A projected reduction of $93,166 in the budgets for special education transportation aid and bus
depreciation aid. This is calculated based on 2011 laws that govern special education funding.
Expenditures (Comparison of 2012-13 to 2013-14) – Total expenditures for 2013-14 are estimated to
be $17.39 million. This is $0.63 million more than the final estimate for the current school year. There
are many factors that have contributed to the increase; however, a majority of the increase is due to the
following factors:
1) An increase of $323,836 in the budgets for salary and employee benefits to reflect approved
contracts. For employee groups that do not have approved contracts, adjustments were based on
budget planning guidelines reviewed by the School Board in February 2013.
2) An increase of $169,000 in the budget for bus purchases.
3) An increase of $83,000 in the budgets for fuel for buses.
4) The budgets for purchased serviced also increased by $57,000, mainly due to projected increases
included in the budgets for vehicle and liabilities insurance and payments for contracted
transportation.
Summary – The net result of all the budget items described above is that the estimated expenditures
exceed estimated revenues by $779,968.
CAPITAL EXPENDITURE ACCOUNT
Overview – The School Board approved the preliminary 2013-14 capital expenditure budget on
April 22, 2013. Expenditure budget has been adjusted since that time to reflect more current estimates.
Revenues – The administration is not proposing any changes to the revenue budget as adopted by the
School Board in April 2013.
Expenditures – The expenditure budget as approved by the School Board in April 2013 has been
reduced by $19,359. This net decrease is mainly due to the following factors:
1) A decrease of $17,331 in the salary and employee benefits budgets for the district’s health and safety
staff to reflect updated estimates.
2) An increase of $3,708 in the actual amount allocated to the schools; this is mainly due to a
guaranteed minimum allocation to Dakota Ridge School. The initial allocation to Dakota Ridge
School is $2,792; the guaranteed minimum per building is $6,500.
3) A decrease of $5,736 in the budgets for copier leases; the revisions are based on updated estimates.
.
Details of the district’s 2013-14 capital expenditure revenue sources and spending plans can be found in
the Capital Expenditure Budget document as approved by the School Board on April 22, 2013
The table below shows the budgeted totals of capital expenditure account revenues and expenditures for
2012-13 and 2013-14.
General Fund
Capital Expenditure Account
Revenue
Expenditure
Revenue less Expenditure
2012-13
Revised Final
Budget
10,248,908
11,174,102
(925,194)
12
2013-14
Preliminary
Budget
Amount of
Change
Percent
Change
10,088,459
9,972,512
115,947
(160,449)
(1,201,590)
1,041,141
-1.57%
-10.75%
Summary – The projected June 30, 2014 reserve for operating capital is a deficit of $261,469 and the
reserve for health and safety projects is $169,201.
FOOD SERVICE FUND
Overview – 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; they remained at the
2011-12 prices. The increases are necessary to comply with federal mandate, as explained below, and
to response to increasing food costs.
The federal Healthy Hunger-Free Kids Act of 2010 requires that 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 also
has implications on the National School Lunch Program, to ensure that schools are providing the same
level of financial support for meals served to all students. The intended result is equity in school-lunch
pricing.
Beginning with the 2013-14 school year, elementary lunches are priced at $2.30, middle school students
will pay $2.35 per lunch, the per lunch price for high school students will be $2.45 and adult lunches will
be priced at $3.50. Elementary breakfast is priced at $1.45, middle school students will paid $1.50 per
breakfast, the per breakfast price for high school students will be $1.50 and adult will pay $1.95 per
breakfast.
The table below 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
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
Revised Final
Budget
2,565,805
10,644,788
10,990,961
(346,173)
2,219,632
20.20%
2013-14
Preliminary
Budget
2,219,632
10,684,005
10,912,726
(228,721)
1,990,911
18.24%
Amount of
Change
(346,173)
39,217
(78,235)
117,452
(228,721)
Percent
Change
0.37%
-0.71%
-10.30%
Revenues (Comparison of 2012-13 to 2013-13) – The preliminary 2013-14 food service revenues are
projected at $10.68 million, which is 0.37 percent or $39,217 more than the 2012-13 final estimate.
The projected increase is mainly due to a combination of the following factors:
1) A net decrease of $35,783 in sales to pupil, state and federal reimbursements. This reduction is
mainly due to the factors listed below.
13
a) The school lunch program participation rate has been trending downward since 2009-10 school
year, mainly due to local economic conditions. The number of students paying full-priced meals
decreased by 2 percent in 2010-11 school year; ala carte meals also experienced the same
decline. Based on sales and participation information through April 2013, the administration
expects that this declining trend will continue in 2013-14 school year. For budget planning, our
food and nutrition staff are anticipating another 3 percent decrease in the full-priced meals
served.
b) For budget planning, the administration assumes that the state and federal reimbursement rates
will remain at the 2012-13 level. Any changes to the reimbursement rates will be incorporated
into the district’s 2013-14 final budget this fall.
2) A projected increase of $80,000 in the amount of USDA commodities assistance; this increase is
offset by the same amount in the budget for commodities used reported in the expenditure budget.
Expenditures (Comparison of 2013-14 to 2013-14) – The projected expenditures for 2013-14 totaled
$10.91 million. This is $78,235 or 0.71 percent less than our 2012-13 revised final budget estimate. The
chief reasons for the decrease are listed below.
1) An increase of $65.847 in the budgets for food and commodities. This is mainly due to rising food
costs, the district’s intent to continue to use more fresh fruits and vegetables, whole-grain items and
low-fat dairy products.
2) A net increase of $38,525 in the budgets for salary and employee benefits to reflect approved
employment contracts or budget planning guidelines reviewed by the school board in February 2013,
and adjusted staffing needs based on projected school lunch program participation trends.
Summary - As a result of the items described above, food service fund expenditures are projected to
exceed revenues by $228,721. The June 30, 2014 projected food service fund balance is $1.99 million.
COMMUNITY SERVICE FUND
Overview – Revenues in the community service fund are driven by per capita allowances and include
four basic categories:




General community education revenue of $5.42 per capita;
Youth service revenue of $1.00 per capita;
Early Childhood Family Education revenue of $120.00 for each 0-5-year-old child (based on
2007 legislation), and
Home visiting levy revenue of $1.60 for each 0-5-year-old child.
Besides these four categories of revenues, the district also receives revenues to support programs for
adults with disabilities, Adult Basic Education programs, School Readiness programs, Preschool
Screening program, aids for non-public schools and youth after-school enrichment program. Another
major source of revenue for the community service fund is tuition and fees.
The table, at the top of the next page, shows the budgeted totals of community service fund revenues,
expenditures and fund balances for 2012-13 and 2013-14.
14
Community Service Fund
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
Revised Final
Budget
1,344,623
9,055,947
9,711,053
(655,106)
689,517
7.10%
2013-14
Preliminary
Budget
689,517
9,442,369
9,933,453
(491,084)
198,433
2.00%
Amount of
Change
(655,106)
386,422
222,400
164,022
(491,084)
Percent
Change
4.27%
2.29%
-71.22%
Revenues (Comparison of 2012-13 to 2013-14) – The proposed 2013-14 community service fund
revenue budget totaled $9.44 million, an increase of $386,422 over the current year’s revised final
budget.
There are many factors that have contributed to the increase. They are listed below:
1) The budgets for tuition and fees from patrons increased by $378,287. This increase is mainly due to
the community education department taking over the planning and financial aspects of sports camps.
These camps were previously offered and managed by the district’s schools.
2) A reduction of $79,700 in federal aid as a result of the expiration of two federal Civics grants.
3) A net increase of $51,004 in the state aids budget. Two programs contributed to this increase, they
are listed below.
a) An increase of $21,959 in state aid for the district’s School Readiness Program.
b) State aid for the non-public schools program for the 2013-14 school year is projected to be
$323,306, or $28,501 more than the final estimate for the current school year. Non-public school
aids are based on number of students enrolled in the private schools or being home schooled.
Expenditures (Comparison of 2012-13 to 2013-14) – The proposed 2013-14 expenditure budget for the
community service fund totaled $9.93 million. This is $222,400, or 2.29 percent, more than the final
estimate for 2012-13.
There are many factors, both positive and negative, that have contributed to the net increase, however,
the three main reasons for the increase are listed below.
1) A projected decrease of $21,586 in the salary and employee benefits budgets based on School Board
approved contracts or budget planning guidelines reviewed by the School Board in February 2013.
2) A net increase of $241,631 in the budgets for purchased services. Purchased/contracted services
budget is closely tied to our program offerings. However, a majority of the increase is due to salary
and employee benefits adjustments for our kindergarten plus teachers based on budget planning
guidelines reviewed by the School Board in February 2013. The district’s kindergarten plus program
is offered and managed by the district’s community education department; community education
department contracts with the district’s general fund for kindergarten teachers. Salary and employee
benefits for these teachers are reported in the district’s general account of the general fund;
community education fund reimburses the general account of the general fund for the actual costs.
These reimbursements are classified as contracted services in the community education fund.
Summary - As a result of the explanations noted above, community service fund expenditures are
projected to exceed revenues by $491,084. We anticipate that the combined June 30, 2014 community
service fund balance will be $198,433. Of this amount, $183,674 is restricted/reserved for Adult Basic
Education, $15,909 is restricted/reserved for Early Childhood Family Education, a negative
15
restricted/reserved balance of $28,417 for School Readiness and a negative restricted/reserved balance
of $24,925 is attributable to community service which includes Preschool Screening and Non-public
School Aid. The remaining $52,192 is restricted/reserved for community education which includes after
school youth enrichment and youth development programs, Kindergarten Plus program and adult and
youth enrichment programs.
BUILDING CONSTRUCTION FUND
Since 2012-13 school year, the district maintains the alternative facility – levy account within the building
construction fund. All projects related to the 2004 facilities referendum account and Cedar Valley
Learning Center account have been completed and the district is no longer required to maintain these two
accounts.
ALTERNATIVE FACILITIES – LEVY ACCOUNT
For 2013-14, the School Board adopted an alternative facilities levy of $6.02 million in December 2012 to
fund state-approved major maintenance projects for the 2013-14 school year. A detailed list of all of the
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 table below shows budgeted totals of the alternative facilities-levy account revenues, expenditures
and fund balances for 2012-13 and 2013-14.
Building Construction Fund
Alternative Facilities - Levy Account
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
Revised Final
Budget
873,265
6,637,900
6,638,099
(199)
873,066
13.15%
2013-14
Preliminary
Budget
873,066
6,020,675
6,878,096
(857,421)
15,645
0.23%
Amount of
Change
(199)
(617,225)
239,997
(857,222)
(857,421)
Percent
Change
-9.30%
3.62%
-98.21%
DEBT SERVICE FUND - REGULAR
Overview – The table below shows the budgeted totals of regular debt service fund revenues,
expenditures and fund balances for 2012-13 and 2013-14.
Debt Service Fund - Regular
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
Revised Final
Budget
3,875,768
16,395,687
16,741,050
(345,363)
3,530,405
21.09%
2013-14
Preliminary
Budget
3,530,405
16,055,414
16,366,775
(311,361)
3,219,044
19.67%
Amount of
Change
(345,363)
(340,273)
(374,275)
34,002
(311,361)
Percent
Change
-2.08%
-2.24%
-8.82%
Revenues – Revenues for the regular debt service fund are directly tied to the district’s bond principal
and interest payment needs. For the 2013-14 school year, 100 percent of the revenue budget comes
16
from property taxes. Due to the historically low rate of return for short-term investments, the district did
not prepare a budget for interest income.
Expenditures – The projection for 2013-14 debt service expenditures is $0.34 million less than our final
estimate for 2012-13. As indicated above, these expenditures are based on the district’s actual bond
principal and interest repayment schedules.
Summary – The projected June 30, 2014 debt service fund balance of $3.22 million is $311,361 less
than our projection for the current fiscal year.
DEBT SERVICE FUND – OPEB
Overview – In 2008, the Minnesota Legislature enacted Minnesota Statutes Section 471.6175 which
authorized a Minnesota political subdivision that has created an actuarial liability to pay other postemployment benefits (OPEB) to employees to establish a trust to pay those benefits and to finance those
other post-employment benefits in advance.
The School Board awarded the sale of $37.44 million general obligation taxable OPEB bonds in January
2009. The annual principal and interest payments for these bonds are funded by a new OPEB debt
service levy. The district is required by the Minnesota Department of Education to maintain a separate
debt service fund for the reporting of OPEB debt service.
The table below 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
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
Revised Final
Budget
474,320
2,987,871
3,004,038
(16,167)
458,153
15.25%
2013-14
Preliminary
Budget
458,153
2,499,039
2,500,188
(1,149)
457,004
18.28%
Amount of
Change
(16,167)
(488,832)
(503,850)
15,018
(1,149)
Percent
Change
-16.36%
-16.77%
-92.89%
-0.25%
Revenue – The projected revenue for the 2013-14 school year is $2.50 million. Similar to the regular
debt service fund, revenues for the OPEB debt service fund are directly tied to the district’s OPEB bond
principal and interest payments. Similar to the regular debt service fund, 100 percent of the OPEB debt
service fund revenues come from property taxes. The district did not prepare a budget for interest
income as the rates for short-term investment have been at their historically low level.
Expenditure – The projected expenditure for the 2013-14 school year totaled $2.50 million. This
represents OPEB bond principal and interest payments for the next school year.
Summary – The projected June 30, 2014 fund balance for this debt service fund is $457,004.
17
EXPENDABLE TRUST - SCHOLARSHIP FUNDS
The expendable trust - scholarship funds was established to account for gifts and scholarship
contributions to the district. The main sources of income for this fund are donations and interest revenue,
which are used to fund the annual awards to recipients selected by the appropriate committees. The
table below summarizes the budgets for 2012-13 and 2013-14.
Expendable Trust Scholarship Funds
Beginning Fund Balance
Revenue
Expenditure
Revenues less Expenditures
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
Revised Final
Budget
23,616
0
1,000
(1,000)
22,616
2261.60%
2013-14
Preliminary
Budget
22,616
0
1,000
(1,000)
21,616
2161.60%
Amount of
Change
(1,000)
0
0
0
(1,000)
Percent
Change
N/A
0.00%
-4.42%
AGENCY FUND
The district maintains two agency funds and serves as their fiscal agent. The two agency funds are: 1)
District Graduate Credit, and 2) Local Collaborative Time Study (LCTS).
The District Graduate Credit program provides opportunities for our teachers to acquire additional
education/credits; credits for successful completion of classes are offered by Hamline University.
Program participants are responsible for their cost of attendance. The district does not budget for this
fund.
Local Collaborative Time Study funds are federal funds administered at the Dakota County level by a
“governing board” of representatives from school districts and local agencies within the county. This
board reviews and directs funding for each “collaborating group” within Dakota County. Funds are
determined at the federal level based on time study data collected from participating school districts and
agencies within Dakota County. The district participates in the time study and serves as its fiscal agent.
At the local level, applications for funds are reviewed by a committee which consists of representatives
from local school districts and community groups/agencies. As fiscal agent, the district is responsible for
the receipt and disbursements of all LCTS funds and reporting to the governing board.
The table below shows budgeted totals of the LCTS agency fund revenues, expenditures and projected
fund balances for 2012-13 and 2013-14.
Agency Fund - LCTS
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
Revised Final
Budget
129,589
60,866
100,300
(39,434)
90,155
89.89%
18
2013-14
Preliminary
Budget
90,155
73,039
100,300
(27,261)
62,894
62.71%
Amount of
Change
(39,434)
12,173
0
12,173
(27,261)
Percent
Change
20.00%
0.00%
-30.87%
-30.24%
The projected revenues and projected expenditures as shown in the table reflect the committee’s
estimate of funds available from Dakota County and “grants” to be awarded by the committee.
Consistent with generally accepted accounting principles related to the reporting of agency funds, fiscal
year-end “fund balance” for this fund will be “reclassified” as account payable.
INTERNAL SERVICE FUND
Overview – The district maintains four separate accounts with its internal service fund. They are:




Severance Pay (GASB #16)
Other Post-Employment Benefits (OPEB) Revocable Trust
Self-Insured Health Plan, and
Self-Insured Dental Plan
INTERNAL SERVICE FUND 20 – SEVERANCE PAY (GASB #16)
The district uses this account to pre-fund severance or retirement pay for eligible retirees. Eligibility for
these benefits is based on years of service and/or minimum age requirements. The amount of the
severance or retirement benefit is calculated by converting a portion of unused accumulated sick leave,
by computing a benefit based solely on years of service, or a combination of both. No retiree can receive
severance benefits that exceed one year’s salary.
The 2013-14 revenue estimate includes projected interest income of $16,000 from short-term investments
and $450,000 estimated severance payments (unused sick leave and vacation days) to be paid from the
general account of the general fund. The district is required to report severance payments paid from the
general account of the general fund as revenue and expenditure in this internal service account.
The table below summarizes budgeted totals of the severance pay (GASB #16) account revenues,
expenditures and projected fund balances for 2012-13 and 2013-14.
Internal Service Fund
Severance Pay
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
Revised Final
Budget
(3,297,597)
466,000
450,000
16,000
(3,281,597)
N/A
2013-14
Preliminary
Budget
(3,281,597)
466,000
450,000
16,000
(3,265,597)
N/A
Amount of
Change
16,000
0
0
0
16,000
Percent
Change
0.00%
0.00%
-0.49%
INTERNAL SERVICE FUND 22 – OPEB REVOCABLE TRUST
On January 12, 2009, the School Board awarded the sale of general obligation taxable OPEB bonds in
the amount of $37.44 million. On February 9, 2009, the School Board approved the establishment of a
revocable trust for reporting activities related to all eligible other post-employment benefits. For eligible
employees that meet certain age and/or length of service requirements, the district is required to pay
health insurance premiums upon retirement until the employee reaches the age of eligibility for Medicare.
The maximum monthly district contribution per retiree for post-employment health insurance premiums is
set forth in the contracts for each eligible bargaining group.
19
The 2013-14 projected revenue includes an estimate of $500,000 in interest income and/or realized gains
and $668,775 estimated OPEB payments for eligible retirees to be paid from the general account of the
general fund. The district is required to report these OPEB payments paid from the general account of
the general fund as revenue and expenditure in this internal service account.
It is important to note that the projected fund balances do not include any capital appreciation. Gains and
losses will be recognized when realized. The market value of the trust as of May 31, 2013 was $45.00
million.
The projected expenditure for the 2013-14 school year includes $668,755 estimated OPEB payments to
eligible retirees to be paid from the general account of the general fund. As mentioned above, the district
is required to report these payments as revenue and expenditure in this internal service account.
The district does not plan to draw from the trust during the 2013-14 school year.
The table below shows budgeted totals of the other post-employment benefits revocable trust account
revenues, expenditures and projected fund balances for 2012-13 and 2013-14.
Internal Service Fund
OPEB Revocable Trust
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
Revised Final
Budget
28,903,361
1,168,755
668,755
500,000
29,403,361
N/A
2013-14
Preliminary
Budget
29,403,361
1,168,755
668,755
500,000
29,903,361
N/A
Amount of
Change
500,000
0
0
0
500,000
Percent
Change
N/A
N/A
1.70%
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
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.
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 following table shows the actual activities for the current school year and our projections for the
2013-14 school year.
20
Internal Service Fund
Self-Insured Health Plan
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
Revised Final
Budget
0
37,147,769
30,683,699
6,464,070
6,464,070
21.07%
2013-14
Preliminary
Budget
6,464,070
40,100,116
32,000,000
8,100,116
14,564,186
45.51%
Amount of
Change
6,464,070
2,952,347
1,316,301
1,636,046
8,100,116
Percent
Change
7.95%
4.29%
125.31%
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 $32.00 million. This represents
claims paid or to be paid during the year.
The projected reserve for June 30, 2014 is estimated to be $14.56 million.
INTERNAL SERVICE FUND 24 – SELF-INSURED DENTAL PLAN
The district uses 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, nonlicensed specialists, assistant administrators, and vehicle technicians.
The following table shows the budgeted totals of the self-insured dental plan revenues, expenditures and
reserve balances for 2012-13 and 2013-14.
Internal Service Fund
Self-Insured Dental Plan
Beginning Fund Balance
Revenue
Expenditure
Revenue less Expenditure
Est. Ending Fund Balance
Est. Ending Fund Balance as % of Exp.
2012-13
Revised Final
Budget
55,856
334,700
268,943
65,757
121,613
45.22%
2013-14
Preliminary
Budget
121,613
335,000
270,000
65,000
186,613
69.12%
Amount of
Change
65,757
300
1,057
(757)
65,000
Percent
Change
0.09%
0.39%
53.45%
Revenues for the 2013-14 school year are estimated to be $335,000. This represents the district’s
contributions and employees’ share of the premium costs if applicable.
Expenditure for the 2013-14 school year is estimated to be $270,000. This represents claims paid or to
be paid during the year.
The projected reserve for June 30, 2014 is estimated to be $186,613.
21
ORGANIZATION OF THE REPORT
The remainder of this report is organized in five major sections.
The next section contains general summary information, including:
 a table showing totals of revenues, expenditures and fund balances by fund (page 25);
 revenues for each fund categorized in four major source categories (pages 26-27);
 charts depicting the sources of revenues for the general fund and all funds (page 29);
 tables showing expenditures for each fund categorized in six major object categories (pages 30-31),
and
 charts showing the major objects of expenditures for the general fund and all funds (page 32).
The second and third sections show more detailed budgets for each fund, listing revenues in each source
category (pages 35-39) and expenditures in each object category (pages 43-55).
The fourth section (pages 59-68) contains additional information related to the district’s student
enrollment, employee counts, staffing allocations to the schools, and general fund fund balance history.
ACKNOWLEDGMENTS
Preparation of the district’s budget requires a great deal of work by many people, including all of the
District Office administrators, school principals, assistant principals and administrative assistants, and
many teachers and support staff in the schools and the District Office. Coordination of the budget
process and preparation of the report were the responsibility of Jeffrey M. Solomon, Director of Finance
and Operations, and Stella Y. Johnson, Coordinator of Finance. Additional assistance was provided by
Joyce Peterson, Robin Sicoli, Beth Sullivan, Desiree’ Fleming and other Finance Department staff.
22
Summary Information
2013-14 PROJECTED REVENUES, EXPENDITURES, AND FUND BALANCES
BY FUND
Projected Fund
Balance
7/1/2013
Fund
General Fund
General Account
Special Education Account
Quality Compensation Account
Pupil Transportation Account
Capital Expenditure Account
2013-14
Revenue
Budget
N/A
N/A
N/A
N/A
N/A
2013-14
Expenditure
Budget
225,983,628
33,417,645
7,041,357
16,607,293
10,088,459
215,622,450
60,131,435
7,334,650
17,387,261
9,972,512
Projected Fund
Balance
6/30/2014
N/A
N/A
N/A
N/A
N/A
Total General Fund
38,348,612
293,138,382
310,448,308
21,038,686
Food Service Fund
2,219,632
10,684,005
10,912,726
1,990,911
689,517
9,442,369
9,933,453
198,433
41,257,761
313,264,756
331,294,487
23,228,030
873,066
6,020,675
6,878,096
15,645
873,066
6,020,675
6,878,096
15,645
3,530,405
458,153
16,055,414
2,499,039
16,366,775
2,500,188
3,219,044
457,004
Total Debt Service Funds
3,988,558
18,554,453
18,866,963
3,676,048
Total Non-Operating Funds
4,861,624
24,575,128
25,745,059
3,691,693
22,616
0
1,000
21,616
22,616
0
1,000
21,616
90,155
73,039
100,300
62,894
90,155
73,039
100,300
62,894
(3,281,597)
29,403,361
6,464,070
121,613
466,000
1,168,755
40,100,116
335,000
450,000
668,755
32,000,000
270,000
(3,265,597)
29,903,361
14,564,186
186,613
Total Proprietary Fund
32,707,447
42,069,871
33,388,755
41,388,563
Grand Total All Funds
78,939,603
379,982,794
390,529,601
68,392,796
Community Service Fund
Total Operating Funds
Building Construction Fund
Alternative Facilities-Levy Account
Total Building Construction Fund
Debt Service Fund - Regular
Debt Service Fund - OPEB
Expendable Trust - Scholarship Funds
Total Fiduciary Fund
Agency Fund (LCTS)
Total Agency Fund
Internal Service Fund
Severance Pay (GASB #16)
OPEB Revocable Trust
Self-Insured Health Plan
Self-Insured Dental Plan
* Projected fund balances for June 30, 2013 have been adjusted to reflect all spring budget adjustments approved by the School
Board at its May 13 and June10, 2013 meetings and a $6.0 million performance to budget savings.
25
SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND
2011-12 THROUGH 2013-14
Fund
01 & 11
Source Category
State Aids & Credits
Federal Aid
Other
Sub-Total
Pct. of
Percent
Audited Actual
Total
Final Budget
Total
Change
Prel. Budget
Total
Change
46,314,430
19.94%
45,593,394
19.87%
-1.56%
44,727,425
19.79%
-1.90%
166,864,212
71.85%
171,361,460
74.67%
2.70%
170,195,712
75.31%
-0.68%
8,324,506
3.58%
3,289,822
1.43%
-60.48%
3,089,352
1.37%
-6.09%
10,742,784
4.63%
9,234,978
4.02%
-14.04%
7,971,139
3.53%
-13.69%
232,245,933
100.00%
229,479,654
100.00%
-1.19%
225,983,628
100.00%
-1.52%
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
28,098,758
82.26%
10.98%
27,577,096
82.52%
-1.86%
4,964,074
16.21%
5,709,917
16.72%
15.02%
5,440,549
16.28%
-4.72%
335,848
1.10%
350,000
1.02%
4.21%
400,000
1.20%
14.29%
30,617,708
100.00%
34,158,675
100.00%
11.57%
33,417,645
100.00%
-2.17%
Property Taxes
2,380,848
33.17%
2,185,723
30.30%
-8.20%
2,071,319
29.42%
-5.23%
State Aids & Credits
4,797,842
66.83%
5,027,805
69.70%
4.79%
4,970,038
70.58%
-1.15%
Federal Aid
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
Other
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
7,178,690
100.00%
7,213,528
100.00%
0.49%
7,041,357
100.00%
-2.39%
Sub-Total
Quality Comp. Account
Sub-Total
Pupil Transp. Account
Property Taxes
State Aids & Credits
Federal Aid
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
15,171,809
92.39%
15,683,508
94.22%
3.37%
15,587,293
93.86%
-0.61%
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
1,249,907
7.61%
962,000
5.78%
-23.03%
1,020,000
6.14%
6.03%
16,421,716
100.00%
16,645,508
100.00%
1.36%
16,607,293
100.00%
-0.23%
Property Taxes
7,078,738
69.65%
7,045,540
68.74%
-0.47%
6,772,788
67.13%
-3.87%
State Aids & Credits
3,037,931
29.89%
3,203,368
31.26%
5.45%
3,315,671
32.87%
3.51%
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
46,350
0.46%
-
0.00%
-100.00%
-
0.00%
0.00%
10,163,019
100.00%
10,248,908
100.00%
0.85%
10,088,459
100.00%
-1.57%
Other
Sub-Total
Cap. Exp. Account
Federal Aid
Other
Sub-Total
31, 03 & 05
2013-14
82.69%
Other
01,11, 21,
Percent
-
Federal Aid
05
Pct. of
25,317,786
State Aids & Credits
03
2012-13
Spec. Educ. Account
Property Taxes
31
Pct. of
General Account
Property Taxes
21
2011-12
General Fund
55,774,016
18.80%
54,824,657
18.41%
-1.70%
53,571,532
18.28%
-2.29%
215,189,580
72.55%
223,374,899
75.02%
3.80%
221,645,810
75.61%
-0.77%
Federal Aid
13,288,580
4.48%
8,999,739
3.02%
-32.27%
8,529,901
2.91%
-5.22%
Other
12,374,890
4.17%
10,546,978
3.54%
-14.77%
9,391,139
3.20%
-10.96%
296,627,066
100.00%
297,746,273
100.00%
0.38%
293,138,382
100.00%
-1.55%
Property Taxes
State Aids & Credits
Total General Fund
26
SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND
2011-12 THROUGH 2013-14
Fund
02
Source Category
Pct. of
2012-13
Pct. of
Percent
2013-14
Pct. of
Percent
Total
Final Budget
Total
Change
Prel. Budget
Total
Change
Food Service
Property Taxes
State Aids & Credits
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
429,568
3.80%
422,462
3.97%
-1.65%
398,967
3.73%
-5.56%
Federal Aid
3,858,337
34.10%
3,691,121
34.68%
-4.33%
3,738,880
35.00%
1.29%
Other
7,026,823
62.10%
6,531,205
61.36%
-7.05%
6,546,158
61.27%
0.23%
11,314,729
100.00%
10,644,788
100.00%
-5.92%
10,684,005
100.00%
0.37%
Property Taxes
1,592,020
16.34%
1,633,289
18.04%
2.59%
1,668,302
17.67%
2.14%
State Aids & Credits
2,479,676
25.45%
2,211,870
24.42%
-10.80%
2,262,874
23.97%
2.31%
134,377
1.38%
126,816
1.40%
-5.63%
47,116
0.50%
-62.85%
5,538,041
56.83%
5,083,972
56.14%
-8.20%
5,464,077
57.87%
7.48%
9,744,114
100.00%
9,055,947
100.00%
-7.06%
9,442,369
100.00%
4.27%
Property Taxes
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
State Aids & Credits
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
7,719,445
100.00%
6,637,900
100.00%
-14.01%
6,020,675
100.00%
-9.30%
7,719,445
100.00%
6,637,900
100.00%
-14.01%
6,020,675
100.00%
-9.30%
Property Taxes
16,787,567
29.56%
16,392,833
99.98%
-2.35%
16,055,414
100.00%
-2.06%
State Aids & Credits
39,996,686
70.42%
2,854
0.02%
-99.99%
-
0.00%
-100.00%
Total Food Service
04
2011-12
Audited
Community Service
Federal Aid
Other
Total Community Service
15, 56 & 57 Building Construction
Other
Total Building Construction
07
Debt Service - Regular
Federal Aid
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
15,056
0.03%
-
0.00%
-100.00%
-
0.00%
0.00%
56,799,309
100.00%
16,395,687
100.00%
-71.13%
16,055,414
100.00%
-2.08%
Debt Service - OPEB
Property Taxes
State Aids & Credits
Other
1,718,732
80,617
106
95.51%
4.48%
0.01%
2,987,351
520
-
99.98%
0.02%
0.00%
100.00%
-99.35%
-100.00%
2,499,039
-
100.00%
0.00%
0.00%
-16.35%
-100.00%
0.00%
Total Debt Service -OPEB
1,799,455
100.00%
2,987,871
100.00%
66.04%
2,499,039
100.00%
-16.36%
-
0.00%
-
N/A
0.00%
-
N/A
0.00%
164,126
100.00%
60,866
100.00%
-62.92%
73,039
100.00%
20.00%
3,073,727
100.00%
1,634,755
100.00%
-46.82%
1,634,755
100.00%
0.00%
270,764
100.00%
37,482,469
100.00% 13743.22%
40,435,116
100.00%
7.88%
-2.70%
Other
Total Debt Service - Regular
47
08
Trust - Scholarship
Other
09 & 39
Agency Funds
Other
20 & 22
Internal Service Funds
Other
23 & 24
Self-Insured Health/Dental
Other
Grand Total, All Funds
Property Taxes
75,872,334
19.58%
75,838,130
19.82%
-0.05%
73,794,287
19.42%
258,176,128
66.62%
226,012,605
59.07%
-12.46%
224,307,651
59.03%
-0.75%
Federal Aid
17,281,294
4.46%
12,817,676
3.35%
-25.83%
12,315,897
3.24%
-3.91%
Other
36,182,979
9.34%
67,978,145
17.77%
87.87%
69,564,959
18.31%
2.33%
Total
387,512,735
100.00%
382,646,556
100.00%
-1.26%
379,982,794
100.00%
-0.70%
State Aids & Credits
27
28
Revenues by Source Category
2013-14 Budget
General Fund - by Account
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
General
Spec. Ed.
Q Comp
Property Taxes
Pupil Transp.
State Aids & Credits
Federal Aid
Cap. Exp.
Other
General Fund - Total
Other
3.20%
Federal Aid
2.91%
Property Taxes
18.28%
State Aids & Credits
75.61%
Property Taxes
State Aids & Credits
Federal Aid
Other
All Funds
Federal Aid
3.24%
Other
18.31%
Property Taxes
19.42%
State Aids & Credits
59.03%
Property Taxes
State Aids & Credits
29
Federal Aid
Other
SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND
2011-12 THROUGH 2013-14
Fund
Object Category
01 & 11
2011-12
Pct. of
2012-13
Pct. of
Percent
2013-14
Pct. of
Percent
Audited Actual
Total
Final Budget
Total
Change
Prel. Budget
Total
Change
General Account
Salaries
132,068,754
64.92%
135,313,161
63.40%
2.46%
138,988,509
64.46%
Benefits
41,800,579
20.55%
45,131,412
21.15%
7.97%
47,976,002
22.25%
6.30%
Purchased Services
13,962,380
6.86%
15,630,149
7.32%
11.94%
14,850,596
6.89%
-4.99%
Supplies & Materials
5,344,709
2.63%
6,178,119
2.89%
15.59%
5,449,231
2.53%
-11.80%
Capital Expenditures
1,647,959
0.81%
3,056,214
1.43%
85.45%
1,707,474
0.79%
-44.13%
Other Expenditures
8,604,167
4.23%
8,102,388
3.80%
-5.83%
6,650,638
3.08%
-17.92%
203,428,548
100.00%
213,411,443
100.00%
4.91%
215,622,450
100.00%
1.04%
Salaries
39,507,223
71.98%
40,852,083
70.18%
3.40%
42,027,319
69.89%
2.88%
Benefits
13,481,010
24.56%
14,414,228
24.76%
6.92%
15,525,215
25.82%
7.71%
Purchased Services
1,021,081
1.86%
1,834,104
3.15%
79.62%
1,682,849
2.80%
-8.25%
Supplies & Materials
536,662
0.98%
720,992
1.24%
34.35%
576,764
0.96%
-20.00%
Capital Expenditures
295,301
0.54%
322,712
0.55%
9.28%
251,597
0.42%
-22.04%
44,290
0.08%
67,791
0.12%
53.06%
67,691
0.11%
-0.15%
54,885,567
100.00%
58,211,910
100.00%
6.06%
60,131,435
100.00%
3.30%
Salaries
5,828,507
83.16%
5,936,875
82.25%
1.86%
5,994,868
81.73%
0.98%
Benefits
1,119,821
15.98%
1,199,246
16.62%
7.09%
1,304,782
17.79%
8.80%
41,314
0.59%
62,913
0.87%
52.28%
31,800
0.43%
-49.45%
Supplies & Materials
7,280
0.10%
4,860
0.07%
-33.25%
2,900
0.04%
-40.33%
Capital Expenditures
12,131
0.17%
13,500
0.19%
11.29%
-
0.00%
-100.00%
Sub-Total
21
2.72%
Spec. Educ. Account
Other Expenditures
Sub-Total
31
Quality Comp. Account
Purchased Services
Other Expenditures
99
0.00%
300
0.00%
203.03%
300
0.00%
100.00%
7,009,153
100.00%
7,217,694
100.00%
2.98%
7,334,650
100.00%
1.62%
Salaries
6,433,609
46.21%
6,631,473
39.58%
3.08%
6,808,129
39.16%
2.66%
Benefits
3,011,155
21.63%
3,691,802
22.03%
22.60%
3,838,982
22.08%
3.99%
Purchased Services
2,645,779
19.00%
2,956,350
17.64%
11.74%
3,014,250
17.34%
1.96%
Supplies & Materials
1,750,154
12.57%
1,933,400
11.54%
10.47%
2,015,400
11.59%
4.24%
Capital Expenditures
59,069
0.42%
1,517,000
9.05%
2468.18%
1,688,000
9.71%
11.27%
Other Expenditures
23,447
0.17%
26,500
0.16%
13.02%
22,500
0.13%
-15.09%
13,923,213
100.00%
16,756,525
100.00%
20.35%
17,387,261
100.00%
3.76%
Salaries
1,184,570
10.30%
277,229
2.48%
-76.60%
193,867
1.94%
-30.07%
Benefits
482,119
4.19%
86,182
0.77%
-82.12%
72,255
0.72%
-16.16%
Purchased Services
2,853,960
24.81%
2,317,236
20.74%
-18.81%
2,275,349
22.82%
-1.81%
Supplies & Materials
2,724,725
23.68%
3,191,757
28.56%
17.14%
2,873,613
28.82%
-9.97%
Capital Expenditures
3,088,384
26.85%
3,922,703
35.11%
27.01%
3,314,061
33.23%
-15.52%
Other Expenditures
1,170,580
10.18%
1,378,995
12.34%
17.80%
1,243,367
12.47%
-9.84%
11,504,339
100.00%
11,174,102
100.00%
-2.87%
9,972,512
100.00%
-10.75%
Salaries
185,022,663
63.64%
189,010,821
61.61%
2.16%
194,012,692
62.49%
2.65%
Benefits
59,894,684
20.60%
64,522,870
21.03%
7.73%
68,717,236
22.13%
6.50%
-4.15%
Sub-Total
03
Pupil Transp. Account
Sub-Total
05
Cap. Exp. Account
Sub-Total
01, 11, 21,
31, 03 & 05
General Fund
Purchased Services
20,524,513
7.06%
22,800,752
7.43%
11.09%
21,854,844
7.04%
Supplies & Materials
10,363,531
3.56%
12,029,128
3.92%
16.07%
10,917,908
3.52%
-9.24%
Capital Expenditures
5,102,845
1.76%
8,832,129
2.88%
73.08%
6,961,132
2.24%
-21.18%
Other Expenditures
Total General Fund
9,842,584
3.39%
9,575,974
3.12%
-2.71%
7,984,496
2.57%
-16.62%
290,750,819
100.00%
306,771,674
100.00%
5.51%
310,448,308
100.00%
1.20%
30
SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND
2011-12 THROUGH 2013-14
Fund
02
04
Object Category
Percent
Total
Change
3,948,085
35.92%
-0.01%
3,977,425
36.45%
9.76%
1,207,487
10.99%
9.25%
1,216,672
11.15%
0.76%
Purchased Services
293,526
2.59%
425,285
3.87%
44.89%
409,372
3.75%
-3.74%
Supplies & Materials
5,772,243
50.98%
5,097,604
46.38%
-11.69%
5,021,757
46.02%
-1.49%
Capital Expenditures
190,884
1.69%
300,000
2.73%
57.16%
275,000
2.52%
-8.33%
Other Expenditures
11,372
0.10%
12,500
0.11%
9.91%
12,500
0.11%
0.00%
Total Food Service
11,321,642
100.00%
10,990,961
100.00%
-2.92%
10,912,726
100.00%
-0.71%
0.74%
Community Service
Salaries
4,441,979
48.11%
4,705,345
48.45%
5.93%
4,678,924
47.10%
-0.56%
Benefits
1,333,551
14.44%
1,477,003
15.21%
10.76%
1,481,838
14.92%
0.33%
Purchased Services
3,032,418
32.84%
3,053,182
31.44%
0.68%
3,294,813
33.17%
7.91%
Supplies & Materials
365,200
3.96%
397,043
4.09%
8.72%
420,478
4.23%
5.90%
Capital Expenditures
54,118
0.59%
73,500
0.76%
35.81%
52,500
0.53%
-28.57%
5,938
0.06%
4,980
0.05%
-16.13%
4,900
0.05%
-1.61%
9,233,204
100.00%
9,711,053
100.00%
5.18%
9,933,453
100.00%
2.29%
Building Construction
Salaries
77,105
0.92%
78,647
1.18%
2.00%
81,369
1.18%
3.46%
Benefits
36,198
0.43%
36,686
0.55%
1.35%
39,200
0.57%
6.85%
-14.97%
Purchased Services
526,368
6.29%
441,886
6.66%
-16.05%
375,727
5.46%
Supplies & Materials
115,455
1.38%
-
0.00%
-100.00%
-
0.00%
N/A
Capital Expenditures
7,609,852
90.97%
6,080,880
91.61%
-20.09%
6,381,800
92.78%
4.95%
-
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
8,364,978
100.00%
6,638,099
100.00%
-20.64%
6,878,096
100.00%
3.62%
29,349,452
100.00%
16,741,050
100.00%
-42.96%
16,366,775
100.00%
-2.24%
1,708,038
0.00%
3,004,038
100.00%
100.00%
2,500,188
100.00%
-16.77%
1,000
100.00%
1,000
100.00%
0.00%
1,000
100.00%
0.00%
N/A
Debt Service - Regular
Debt Service - OPEB
Expendable Trust - Scholarship
Other
Agency Funds
Salaries
15,080
9.29%
-
0.00%
-100.00%
-
0.00%
Benefits
2,398
1.48%
-
0.00%
-100.00%
-
0.00%
N/A
144,760
89.16%
100,100
99.80%
-30.85%
100,100
99.80%
0.00%
Purchased Services
Supplies & Materials
126
0.08%
200
0.20%
100.00%
200
0.20%
0.00%
Total Agency Funds
162,365
100.00%
100,300
100.00%
-38.23%
100,300
100.00%
0.00%
6,957,891 3237.61%
0.00%
Internal Service
Benefits
Perm. Transf. from Other Funds
Total Internal Service
23 & 24
Pct. of
Prel. Budget
34.87%
Other
20 & 22
2013-14
Change
3,948,356
Other
09 & 39
Percent
Total
1,105,260
Total Building Construction
08
Pct. of
Final Budget
Benefits
Other Expenditures
47
2012-13
Total
Salaries
Total Community Service
07
Pct. of
Food Service
Other Expenditures
15, 56 & 57
2011-12
Audited Actual
1,118,755
3.61%
-83.92%
1,118,755
3.47%
0.00%
-
0.00%
0.00%
-
0.00%
6,957,891 3237.61%
1,118,755
3.61%
-83.92%
1,118,755
3.47%
0.00%
100.00% 14302.74%
32,270,000
100.00%
4.26%
-
0.00%
0.00%
32,270,000 100.00%
4.26%
-
0.00%
Health & Dental
Benefits
214,908
100.00%
30,952,642
-
0.00%
-
214,908
100.00%
30,952,642
Salaries
193,505,183
54.04%
197,742,898
51.22%
2.19%
202,750,410
51.92%
2.53%
Benefits
69,544,890
19.42%
99,315,443
25.73%
42.81%
104,843,701
26.85%
5.57%
Perm. Transf. from Other Funds
Total Internal Service
0.00%
0.00%
100.00% 14302.74%
Grand Total, All Funds
Purchased Services
24,521,584
6.85%
26,821,205
6.95%
9.38%
26,034,856
6.67%
-2.93%
Supplies & Materials
16,616,556
4.64%
17,523,975
4.54%
5.46%
16,360,343
4.19%
-6.64%
Capital Expenditures
12,957,700
3.62%
15,286,509
3.96%
17.97%
13,670,432
3.50%
-10.57%
Other Expenditures
40,918,384
11.43%
29,339,542
7.60%
-28.30%
26,869,859
6.88%
-8.42%
358,064,297
100.00%
386,029,572
100.00%
7.81%
390,529,601
100.00%
1.17%
Total
31
Expenditures by Object Category
2013-14 Budget
General Fund - by Account
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
General
Salaries
Benefits
Spec. Ed.
Purchased Services
Q Comp
Pupil Transp.
Cap. Exp.
Capital Expenditures
Other Expenditures
Supplies & Materials
General Fund - Total
Supplies & Materials
3.52%
Purchased Services
7.04%
Capital Expenditures
2.24%
Benefits
22.13%
Other Expenditures
2.57%
Salaries
62.49%
Salaries
Benefits
All Funds
Purchased Services
Supplies & Materials
Capital Expenditures
Other Expenditures
Supplies & Materials
Purchased Services 4.19%
6.67%
Capital Expenditures
3.50%
Other Expenditures
6.88%
Benefits
26.85%
Salaries
51.92%
Salaries
Benefits
Purchased Services
Supplies & Materials
32
Capital Expenditures
Other Expenditures
Revenue Budget Schedules
REVENUE BY SOURCE
2011-12
ACTUAL
SRC DESCRIPTION
2012-13
FINAL BUDGET
2013-14
PREL. BUDGET
GENERAL FUND/General Account
001
003
005
009
010
020
021
040
041
050
051
052
053
060
090
092
095
096
097
099
201
211
212
213
214
227
234
258
299
300
363
370
400
500
599
620
621
622
624
625
628
Maintenance Levies
Delinquent Taxes
Reemployment Insurance Levy
Fiscal Disparity
County Apportionment
Property Tax Shift
Revenue from Other Minn. Sch. Dist.
Tuition
Driver Education - Fees
Fees
Cocurr. Athletic Participation Fees
Student Parking Fees
Cocurr. Fine Arts Participation Fees
Admissions
Administration Fees
Interest Earnings
Advertising Revenue
Gifts & Bequests
Health Partners Rebate
Miscellaneous Local Revenues
Endowment Fund Apportionment
General Education Aid
General Aid - Extended Day/Year
Shared Time Aid
Literacy Incentive Aid
Abatement Aid
Mkt Value Homestead & Agric Credit
Other State Credits
Aid Adj for Property Tax Shift
State Aids & Grants
Transition Disabled Aid
Misc. State Revenue - MN Dept of Educ.
Federal Aids
Fed Aid Direct
Miscellaneous Federal Direct Aid
Resale - Nontaxable
Resale - Taxable
Sale of Materials
Sale of Equipment
Insurance Recovery
Judgments for School District
38,777,808
580,474
450,000
7,312,103
588,219
(1,394,174)
10,895
42,620
507,504
909,248
913,139
359,650
200,423
755,567
1,290
46,015
58,850
1,365,156
5,067,075
813,362
158,435,238
1,563,742
52,517
8,452
968,475
11,930
1,394,174
2,835,640
577,076
203,607
7,555,155
557,647
89,584
351,170
10,045
8,225
13,407
33,483
37,422,800
220,270
605,396
6,794,928
550,000
11,800
487,000
684,366
972,000
376,000
158,222
710,300
2,400
24,850
1,024,733
489,731
4,068,826
750,156
160,836,440
1,525,139
53,076
1,693,353
4,908
2,685
914
5,790,280
603,752
100,757
3,075,567
214,255
46,100
168,650
5,000
5,000
-
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
-
Total
232,034,790
229,479,654
225,983,628
Misc. Rev from Local Sources
Misc. Federal Direct Aid
(562)
211,704
-
-
Total
211,142
-
-
GENERAL FUND/Magnet Program
099
599
35
REVENUE BY SOURCE
2011-12
ACTUAL
2012-13
FINAL BUDGET
2013-14
PREL. BUDGET
Medical Assistance Claims
Gifts & Bequests
Miscellaneous Local Revenues
Gen. Educ./Compensatory Education Aid
State Aid for Special Education
Special Education Excess Costs Aid
Alternative Delivery Program Aid
Federal Aids
Resale - Nontaxable
273,233
2,105
58,730
109,171
21,299,169
3,700,201
209,245
4,964,074
1,780
350,000
130,035
22,593,542
5,152,057
223,124
5,709,917
-
400,000
215,828
22,373,232
4,767,221
220,815
5,440,549
-
Total
30,617,708
34,158,675
33,417,645
Maintenance Levies
State Aid
2,380,848
4,797,842
2,185,723
5,027,805
2,071,319
4,970,038
Total
7,178,690
7,213,528
7,041,357
1,095,849
1,055
4,326
7,894,520
326,205
6,636,847
314,237
143,400
5,278
950,000
7,902,950
372,943
7,078,995
328,620
12,000
960,000
7,947,656
315,188
7,005,712
318,737
60,000
16,421,716
16,645,508
16,607,293
7,078,738
8,001
9,153
3,037,931
29,196
7,045,540
3,203,368
-
6,772,788
3,315,671
10,163,019
10,248,908
10,088,459
SRC DESCRIPTION
GENERAL FUND/Special Education Account
071
096
099
211
360
361
367
400
620
GENERAL FUND/Quality Compensation Account
001
300
GENERAL FUND/Pupil Transportation Account
050
096
099
211
300
360
364
624
625
Fees
Gifts & Bequests
Misc Rev from Local Sources
General Education Aid for Transportation
State Aid - Non-Public Transportation
State Aid - Special Education Transp.
Bus Depreciation Aid
Sale of Equipment
Insurance Recovery
Total
GENERAL FUND/Capital Expenditure Account
001
096
099
211
624
Maintenance Levies
Gifts & Bequests
Miscellaneous Local Revenues
Gen Educ Aid for Capital Expenditures
Sale of Equipment
Total
36
REVENUE BY SOURCE
2011-12
ACTUAL
2012-13
FINAL BUDGET
2013-14
PREL. BUDGET
780
33,096
429,568
689,818
1,964,281
267,785
441,010
1,500
493,944
6,662,298
128,259
202,390
7,050
422,462
627,781
1,825,966
180,000
600,000
1,474
455,900
6,252,937
121,218
150,000
7,050
398,967
596,392
1,844,225
180,000
680,000
1,474
436,789
6,272,890
116,218
150,000
11,314,729
10,644,788
10,684,005
SRC DESCRIPTION
FOOD SERVICE FUND
092
096
099
300
471
472
473
474
475
476
601
606
608
Interest Earnings
Gifts & Bequests
Miscellaneous Local Revenues
State Aids & Grants
Federal School Lunch Program
Federal Special Assistance
Commodity Cash Rebate Program
Commodity Distribution Prog.-Fed.
Special Milk Program-Federal
School Breakfast Program-Federal
Food Service Sales to Pupils
Food Service Sales to Adults
Special Function Food Sales
Total
COMMUNITY SERVICE FUND
001
003
009
020
021
040
050
060
061
092
093
094
095
096
099
211
227
234
258
299
300
301
400
620
621
649
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Property Tax Shift
Revenue from Other Minn. Sch. Dist.
Tuition
Fees
Admission
Admission - Taxable
Interest Earnings
Facility Rental
Facility Labor
Advertising
Gifts & Bequests
Miscellaneous Local Revenues
Gen Ed Aid
Abatement Aid
Mkt Value Homestead & Agric Credit
Other State Credits
State Aid Adj for Property Tax
State Aids & Grants
Non Public School Aid
Federal Aids
Resale - Nontaxable
Resale
Permanent Transfers from Other Funds
1,381,046
19,808
210,315
(19,149)
35,398
4,504,107
144,575
14,964
7,030
288
504,402
51,311
16,116
9,705
138,399
(569)
892
74,905
923
19,149
2,135,664
248,712
134,377
991
110,756
1,424,746
6,639
201,904
36,410
4,063,308
151,200
13,788
5,388
480,879
52,108
16,452
7,800
120,741
885
212
199
1,915,319
295,255
126,816
9,485
1,000
125,413
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
Total
9,744,114
9,055,947
9,442,369
37
REVENUE BY SOURCE
2011-12
ACTUAL
2012-13
FINAL BUDGET
2013-14
PREL. BUDGET
Miscellaneous Local Revenues
Permanent Transfers from Other Funds
15,844
7,703,130
6,637,900
6,020,675
Total
7,718,974
6,637,900
6,020,675
Interest Earnings
418
-
-
Total
418
-
-
Interest Earnings
Proceeds-Certificate of Participation
52
-
-
-
Total
52
-
-
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Interest Earnings
Mkt Value Homestead & Agric Credit
Sale of Bonds
Other State Credits
14,391,233
206,139
2,190,195
15,056
780,259
9,612
39,206,816
14,303,316
66,524
2,022,993
2,129
725
13,911,757
66,978
2,076,679
-
Total
56,799,309
16,395,687
16,055,414
Maintenance Levies
Delinquent Taxes
Fiscal Disparity
Interest Earnings
Mkt Value Homestead & Agric Credit
Other State Credits
1,483,433
11,782
223,517
106
79,636
981
2,606,342
12,130
368,879
388
132
2,165,377
10,425
323,237
-
Total
1,799,455
2,987,871
2,499,039
Interest Earnings
-
-
-
Total
-
-
-
SRC DESCRIPTION
ALTERNATIVE FACILITIES-LEVY ACCOUNT FUND 15
099
649
2004 FACILITIES REFERENDUM FUND 56
092
CEDAR VALLEY LEARNING CENTER FUND 57
092
635
DEBT SERVICE FUND 07 - REGULAR
001
003
009
092
234
631
258
DEBT SERVICE FUND 47 - OPEB
001
003
009
092
234
258
EXPENDABLE TRUST FUND 08
Scholarship Funds
092
38
REVENUE BY SOURCE
2011-12
ACTUAL
2012-13
FINAL BUDGET
2013-14
PREL. BUDGET
Miscellaneous Local Revenues
1,702,507
-
-
Total
1,702,507
-
-
Tuition
1,530
-
-
Total
1,530
-
-
Miscellaneous Local Revenues
162,596
60,866
73,039
Total
162,596
60,866
73,039
Interest Earnings
Miscellaneous Local Revenues
28,008
799,923
16,000
450,000
16,000
450,000
Total
827,930
466,000
466,000
500,000
668,755
500,000
668,755
2,245,797
1,168,755
1,168,755
Miscellaneous Local Revenues
Permanent Transfers from Other Funds
-
36,441,251
706,518
40,100,116
0
Total
-
37,147,769
40,100,116
Miscellaneous Local Revenues
270,764
334,700
335,000
Total
270,764
334,700
335,000
SRC DESCRIPTION
TRUST FUND 18
Employees Flexible Spending Plan
099
AGENCY FUND 09
District Graduate Credits
040
AGENCY FUND 39 - LCTS
Local Collaborative Time Study
099
INTERNAL SERVICE FUND 20
Severance Pay (GASB #16)
092
099
INTERNAL SERVICE FUND 22
OPEB Revocable Trust
091
092
099
614
Unrealized Market Value Appreciation
Interest Earnings
Miscellaneous Local Revenues
Contribution to OPEB Revocable Trust
Total
(1,795,621)
828,425
(2)
3,212,995
SELF-INSURED HEALTH PLAN FUND 23
099
649
SELF-INSURED DENTAL PLAN FUND 24
099
39
40
Expenditure Budget Schedules
EXPENDITURE BY OBJECT
2011-12
ACTUAL
OBJ DESCRIPTION
2012-13
FINAL BUDGET
2013-14
PREL. BUDGET
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
187
191
195
210
214
218
220
225
230
250
251
252
270
271
Administrators Salary
School Board Salary
Supervisor Salary
Principal Salary
Assistant Administrator
Dean
Literary/RTI Lead Teacher
Kindergarten Teachers Salary
Cultural Liaison
Vocational Teachers Salary
Teachers Salary
Instructional Clerk Salary
Licensed Instruct. Support
Non Licensed-Instructional Support
Substitute Teachers Salary
Nurses Salary
Nurse Substitute Salary
Private Duty Nurse Salary
Guidance Counselors Salary
Librarian Salary
Instructional Trainers
Social Worker
Building Chief Salary
Mail/Warehouse Truck Drivers Salary
Campus Security Specialists
Non Supervisory Special Staff
Crossing Guard Salary
Other Classified Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodial Salary
Custodial Aides Salary
Lunchroom Supervision & Cleanup Salary
Overtime
Cocurricular Salary
Cocurricular Non Licensed
Stipend-Licensed
Non Licensed Timesheets
Special Assignment - Non Licensed
Personal Days/Longevity Pay
Cell Phone Reimbursement
Sick Leave and Severance Pay
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Tax Advantage Employer-Sponsored Hlth Arrangement
OPEB - Up to or Equal to ARC
Workers' Compensation - Premiums
Workers' Compensation - Claims
43
1,993,468
42,749
595,932
5,285,254
781,343
158,780
4,530,457
405,735
2,253,357
84,025,462
3,204,301
44,071
4,595
2,067,007
1,265,808
60,479
9,711
1,968,818
1,719,325
611,778
749,662
1,910,828
266,154
172,259
778,493
7,531
212,902
4,872,854
55,848
5,577,422
52,365
(543,566)
64,101
3,713,150
2,111,373
156,015
125,910
36,435
660,636
(419,985)
9,565,586
1,388,085
6,667,783
1,304,844
17,595,702
63,825
980,484
289,238
3,009,488
800,779
332
2,325,822
43,786
594,085
5,487,979
690,659
257,860
738,642
4,517,751
465,883
2,483,087
84,472,396
3,273,665
44,740
6,549
2,621,089
1,283,352
54,760
6,500
2,053,076
1,693,544
615,741
846,157
1,943,872
271,919
173,906
1,432,728
8,800
173,249
4,910,655
87,694
5,810,209
58,465
(543,566)
91,971
3,378,373
2,218,941
1,587
172,725
221,299
450,750
(462,697)
10,315,109
1,463,226
7,436,580
1,323,651
20,634,343
67,407
1,027,862
542,333
1,069,192
858,216
-
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
1,006,177
878,579
-
EXPENDITURE BY OBJECT
2011-12
ACTUAL
OBJ DESCRIPTION
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
405
409
410
411
412
Unemployment Compensation
Inter Dept. Emp. Benefits Chargeback
Other Employee Benefits
Advertising Expense
Auditing Fees
Contracted Printing
Laundry/Dry Cleaning
Contracted Services
Legal Fees
Snow Removal
Printing Chargeback
Architects
Benefits Consulting Services
Federal Sub Award, under $25,000
Federal Sub Award, over $25,000
Merchant Account Fees
Data Processing
Communication Services - Telephone
Postage
Electricity
Heating Fuel
Rubbish Removal
Water & Sewage
Liability Insurance
Property Insurance
Vehicle Insurance
Contract Repairs
Contract Repair - Electrical
Contract Repair - EMS
Contract Repair - Grounds
Contract Repair - Mechanical
Contract Repair - Vehicles
Transp Contract w/Public/Private Carriers
Transportation Chargeback
Travel, Conventions and Conferences
Out of State Travel
Entry Fees/Student Travel
Rental and Leases
Payments for Educ to MN Sch Dist
Special Education Contract Services-Pupil
Payment for Education to Other Agencies
Inter Dept. Admin. Service Chargeback
Inter Dept. Misc. Service Chargeback
General Supplies
Software
Resale Supplies
Subscription & Professional Books
Fundraiser Materials & Supplies
Supplies - Repairs
Supplies - Audio Visual Equip.
Supplies - Buildings
Supplies - Custodial Cleaning
187,375
(197,924)
9,923
10,559
68,650
38,610
3,577
2,269,758
10,914
145,454
217,159
22,748
230,592
130,249
3,431
192,297
173,368
2,714,657
819,486
173,172
404,459
186,617
353,197
13,139
783,857
32,684
12,745
73,767
21,035
15,970
10,007
940,618
392,916
6,447
1,024,658
143,097
1,452,679
19,572
318,082
(132,797)
(253,409)
1,481,185
125,810
342,761
79,177
59,213
53,871
8,666
230,508
304,039
44
2012-13
FINAL BUDGET
405,000
(179,495)
58,000
16,320
56,000
67,648
3,203
2,469,678
149,293
350,000
311,589
41,000
75,000
120,442
72,431
29,000
490,000
258,084
176,503
2,584,950
1,160,702
201,459
368,597
294,000
487,771
13,139
1,126,750
43,554
16,500
66,770
20,360
42,101
1,049,269
570,546
7,753
864,491
169,751
1,630,000
45,640
4,640
(173,007)
(439,835)
1,640,991
135,773
283,920
126,637
58,000
110,650
950
204,000
403,901
2013-14
PREL. BUDGET
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
27,000
71,813
950
208,080
403,184
EXPENDITURE BY OBJECT
2011-12
ACTUAL
OBJ DESCRIPTION
413
414
415
416
417
418
419
421
430
433
440
441
442
460
461
470
490
492
499
510
520
530
555
556
580
581
740
790
820
821
895
898
899
910
Supplies - Electrical
Supplies - Oper. Grounds
Supplies - Laundry
Supplies - Lighting
Supplies - Mechanical
Supplies - Pool
Supplies - Oper. Vehicles
Supplies - EPI Pen
Instructional Supplies
Individualized Instructional Supplies
Fuels - Stored for Heating
Fuel - Vehicles
Fuel - Generators
Textbooks and Workbooks
Standardized Tests
Library Books
Food-Instructional Materials
Food & Beverages for Meetings
Warehouse Inventory Adjustment
Site/Grounds Acquisition/Improvement
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Technology Equipment
Major Software Purchase
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Loans, Interest
Other Debt Service
Dues and Memberships
Software License Fees
Indirect Cost Chargeback
Scholarships
Miscellaneous Expenditures
Perm. Transfers to Other Funds
26,409
78,788
60,398
156,383
37,354
36,531
4,804
1,490,031
39,463
300
125,096
61,735
117,005
237,171
110,422
33,674
25,286
(9,822)
37,405
56,120
202,437
1,079,165
141,928
27,657
130,767
64,650
241,911
134,882
216,796
7,813,886
Total
2012-13
FINAL BUDGET
23,225
86,700
70,160
147,177
65,465
45,665
3,500
1,976,370
53,574
15,000
141,758
50,727
138,426
256,839
95,587
14,663
23,461
429,000
80,715
231,741
2,258,958
33,962
21,838
75,000
222,898
160,502
(4,129)
166,000
12,286
7,469,831
2013-14
PREL. BUDGET
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
201,762,219
212,173,240
214,544,810
414,960
24,064
2,263
38,650
34,196
1,750
27,700
4,953
62,807
170
1,390
2,092
4,425
3,626
313,458
11,700
5,000
5,000
25,639
848
21,025
3,557
56,098
141
1,250
1,430
6,475
5,000
232,399
1,500
2,500
18,084
GENERAL FUND/Magnet Program
140
141
145
183
210
214
218
220
225
230
250
270
280
305
308
Teachers Salary
Instructional Clerk Salary
Substitute Teachers Salary
Stipend - Licensed
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Workers' Compensation - Premiums
Reemployment Compensation
Contracted Services
Printing Chargeback
45
16,548
2,766
53,161
84
1,000
1,041
1,800
5,000
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2011-12
ACTUAL
313
314
329
360
366
401
430
530
555
820
45,579
5,001
852,977
6,750
(51)
28,504
29,326
73,921
1,275
Federal Sub Award, under $25,000
Federal Sub Award, over $25,000
Postage
Transp Contract w/Public/Private Carriers
Travel, Conventions and Conferences
Gen Supplies
Instructional Supplies
Equipment - Purchased or Leased
Technology Equipment
Dues & Membership
Total
2012-13
FINAL BUDGET
6,000
768,582
2,000
5,000
-
2013-14
PREL. BUDGET
1,000
738,582
2,175
-
1,666,329
1,238,203
1,077,640
146,206
586,375
1,095,237
48,282
15,955,758
348,074
473,359
18,585
375,943
731,305
34,147
344,538
188,690
174,573
1,561,144
2,046,331
43,321
74,484
506,138
159,699
4,589,252
184,865
8,028,468
120,735
1,068,150
408
259,453
245,109
3,510
95,083
2,830,648
787,610
1,719,800
364,745
7,105,540
20,460
263,403
147,333
602,914
86,324
999,311
28,800
16,291,239
348,093
669,445
263,000
761,396
38,571
321,500
181,129
164,375
1,709,414
2,146,034
51,075
75,229
566,243
119,573
4,764,839
191,074
8,546,775
123,599
994,789
408
2,121
340,445
317,035
3,123,573
821,913
1,917,083
372,720
7,659,021
21,613
293,329
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
GENERAL FUND/Special Education Account
110
112
115
133
135
136
138
140
141
142
143
144
145
146
148
149
151
153
154
155
156
157
158
161
165
171
173
181
183
184
187
191
210
214
218
220
225
230
250
Administrators Salary
Supervisor Salary
Assistant Administrator
DAPE Specialist
Cultural Liaison
Special Education Teachers Salary
Interpreter for Deaf
Teachers Salary
Instructional Clerk Salary
Substitute - Non-licensed Classroom Support
Licensed Instructional Support Personnel
Classroom Support-Non Licensed
Substitute Teachers Salary
Nurses Salary
Private Duty Nurse Salary
Occupational Therapist Salary
Psychologist Salary
Due Process - IEP Facilitator
Instructional Trainer
One-to-One Paraprofessional
Social Worker
Speech/Language Pathologist
Physical Therapist
Paraprofessional
Non Supervisory Special Staff
Secretarial/Clerical Salary
Custodial
Cocurricular Salary
Stipend
Non-Licensed Timesheets
Cell Phone Reimbursement
Sick Leave and Severance Pay
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
46
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
2011-12
ACTUAL
251
252
270
271
280
305
308
313
314
320
329
346
350
360
362
364
365
366
368
369
370
376
390
393
394
401
402
403
404
405
409
430
433
441
461
470
490
492
520
530
533
548
555
557
820
821
898
27,389
110,856
182,797
17,515
50,247
153,593
50
103,100
39,733
3,938
17,825
91,628
26,197
260
35,631
27,999
38,556
155,077
2,494
8,910
9,713
117,443
(62,533)
234,688
16,777
125,087
26,432
1,717
11,872
878
487
3,788
361,793
169
3,831
482
127
64,238
65,584
22,244
34,756
108,480
8,599
5,283
30,408
Tax Advantage Employer-Sponsored Hlth Arrangement
OPEB - Up to or Equal to ARC
Workers' Compensation - Premium
Workers' Compensation - Claims
Unemployment Compensation Insurance
Contracted Services
Printing Chargeback
Fed Sub Award under $25K
Fed Sub Award over $25K
Communication Services - Telephone
Postage
Licensed Nursing Services over $25K
Contract Repairs
Transp Contract w/Public/Private Carriers
Interpreter for the Deaf under $25K
Foreign Interpret under $25K
Transportation Chargeback
Travel, Conventions and Conferences
Out of State Travel
Entry Fees/Student Travel
Rental and Leases
Licensed Nursing Services
Payments for Educ to MN Sch Dist
Spec Educ Contracted Services-Pupils
Pymt for Ed Other Agency
General Supplies
Software
Resales
Subscription & Professional Books
Fundraisers Materials & Supplies
Supplies - Repairs
Instructional Supplies
Individualized Instructional Supplies
Fuel - Vehicles
Standardized Tests
Media Resources
Food - Instructional
Food & Beverages for Meetings
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Other Equip Spec Ed Direct Instruction
Buses
Technology Equipment
Tech Equip Spec Ed Direct Instruction
Dues and Memberships
Software License Fees
Scholarships
Total
54,885,567
47
2012-13
FINAL BUDGET
2013-14
PREL. BUDGET
24,862
180,114
168,544
1,200
214,477
38,354
12,020
21,028
133,976
44,780
140
18,000
47,095
50,222
325,511
730
4,800
12,651
165,500
402,500
155,576
17,000
201,537
19,530
8,000
6,000
485,425
500
45,102
83,000
37,000
105,608
52,002
9,116
8,104
50,571
26,252
184,894
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
58,211,910
60,131,435
EXPENDITURE BY OBJECT
2011-12
ACTUAL
OBJ DESCRIPTION
2012-13
FINAL BUDGET
2013-14
PREL. BUDGET
-
GENERAL FUND/Quality Compensation
112
116
133
134
136
139
140
143
145
146
149
150
151
152
153
154
156
157
158
165
183
191
210
218
220
225
230
250
252
270
305
308
366
370
401
404
555
820
Supervisor
Dean
DAPE Specialist
Kindergarten Teacher Salary
Special Education Teacher Salary
Vocational Teacher Salary
Teachers Salary
Licensed Instructional Support Salary
Substitute Teachers Salary
Nurse
Occupational Therapist
Guidance Counselors
Psychologist
Librarian
Due Process/IEP Facilitator
Instructional Trainers
Social Worker
Speech Pathologist
Physical Therapist
Non-Supervisory Special Staff
Stipend - Licensed
Sick/Severance
FICA/Medicare
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
OPEB-Up to ARC
Worker's Compensation - Premiums
Contracted Services
Printing Chargeback
Travel, Conventions and Conferences
Rental
General Supplies
Subscription & Professional Books
Technology Equipment
Dues & Memberships
1,553
1,050
33,090
129,348
497,093
63,442
2,448,964
2,089,212
30,179
60,532
50,656
57,254
55,145
47,229
2,255
17,893
27,674
131,124
5,215
(30)
77,733
1,898
427,061
352,390
21,736
268,306
658
19,594
2,949
27,127
17,558
435
23,321
2,958
4,322
12,131
99
3,871,976
2,004,500
8,900
51,499
454,172
385,877
21,733
291,912
660
18,769
26,123
38,313
2,000
20,100
2,500
3,300
1,560
13,500
300
Total
7,009,153
7,217,694
7,334,650
90,160
78,209
113
62,525
458,852
4,174,277
837,309
454,448
103,719
126,195
-
91,963
79,773
70,000
467,083
4,302,200
870,000
446,258
114,500
137,446
250
93,803
81,369
72,000
476,421
4,407,300
905,000
458,372
116,500
142,114
250
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
GENERAL FUND/Pupil Transportation Account
110
112
147
161
165
167
168
169
170
171
178
Administrators Salary
Supervisor Salary
Nurse Sub
School Patrol Advisors
Non Supervisory Special Staff
Bus Driver Salary
Bus Chaperone Salary
Mechanics Salary
Other Classified Salary
Secretarial/Clerical Salary
Longevity
48
EXPENDITURE BY OBJECT
2011-12
ACTUAL
OBJ DESCRIPTION
180
185
187
191
195
210
214
218
220
225
230
250
251
252
270
271
280
295
301
303
304
305
308
315
320
329
330
331
332
333
340
342
350
354
358
360
361
365
366
370
395
401
402
404
409
419
441
530
548
555
820
821
Overtime
Special Assignment - Non Licensed
Cell Phone Reimbursement
Sick Leave and Severance Pay
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Tax Advantage Employer-Sponsored Hlth Arrangement
OPEB - Up to or Equal to ARC
Workers' Compensation - Premium
Workers' Compensation - Claims
Unemployment Compensation
Interdepartmental Benefits Chargeback
Advertising Expense
Contracted Printing
Laundry/Dry Cleaning
Contracted Services
Printing Chargeback
Merchant Account Fees
Communication Services - Telephone
Postage
Electricity
Heating Fuel
Rubbish Removal
Water & Sewage
Liability Insurance
Vehicle Insurance
Contract Repairs
Contract Repair - Insurance
Contract Repair - Vehicles
Transp Contract w/Public/Private Carriers
Transportation Non Public-Parent Reimbursement
Transportation Chargeback-Charters
Travel, Conventions and Conferences
Rental and Leases
Inter Dept. Admin. Service Chargeback
General Supplies
Software
Subscription & Professional Books
Supplies - Repairs
Supplies - Vehicle
Fuel - Vehicles
Equipment - Purchased or Leased
Buses
Technology Equipment
Dues and Memberships
Software License Fees
810
8,443
38,550
456,874
443,536
4,191
14,906
1,726,550
6,272
29,808
34,075
59,693
207,107
2,201
8,761
17,181
681
111
25,443
1,315
1,182
8,284
43,227
7,636
3,062
3,388
73,497
35,129
14,505
12,933
58,325
3,112,294
87,269
(1,000,441)
3,776
163,873
(9,711)
23,657
22,656
327
422,550
1,280,963
56,355
2,714
4,043
19,405
Total
13,923,213
49
2012-13
FINAL BUDGET
4,000
8,000
40,000
567,164
542,504
4,100
14,825
2,168,043
12,148
46,088
11,821
241,949
65,000
18,160
2,000
7,000
5,000
28,500
3,500
2,500
1,500
9,000
51,000
10,000
4,000
3,700
80,000
40,000
20,000
14,000
80,000
3,200,000
90,000
(694,800)
7,550
900
(9,000)
16,000
9,000
600
800
490,000
1,417,000
65,000
1,447,000
5,000
4,500
22,000
16,756,525
2013-14
PREL. BUDGET
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)
18,000
6,000
600
800
490,000
1,500,000
67,000
1,616,000
5,000
4,500
18,000
17,387,261
EXPENDITURE BY OBJECT
2011-12
ACTUAL
OBJ DESCRIPTION
2012-13
FINAL BUDGET
2013-14
PREL. BUDGET
GENERAL FUND/Capital Expenditure Account
110
112
140
141
165
171
183
210
214
218
220
225
230
250
251
270
305
316
350
366
370
372
401
460
470
510
520
530
535
555
556
580
581
589
730
740
821
822
896
Administrators Salary
Supervisor Salary
Teachers Salary
Instructional Clerk
Non Supervisory Special Staff
Secretarial/Clerical Salary
Stipend - Licensed
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Tax Advantage Employer-Sponsored Hlth Arrangement
Workers' Compensation - Premium
Contracted Services
Data Processing Service
Contracted Repairs
Travel, Conventions and Conferences
Rental and Leases
Ice Rental
General Supplies
Textbooks and Workbooks
Library Books
Site/Grounds Acquisition/Improvement
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Capital Leases
Technology Equipment
Major Software Purchase
Principal on Capital Lease, Installment
Interest on Capital Lease, Installment
Lease Transactions/Installment Sales
Loans Principal Payment
Loans Interest Payment
Software License Fees
TIES Fees
Taxes & Special Assessments
103,040
165,889
183,188
67,036
619,905
43,514
1,998
88,840
72,144
11,107
16,948
264,719
1,827
14,637
6,391
5,504
481,262
415,974
1,771
1,038
1,725,405
228,509
55,769
2,643,484
25,473
24,195
(15,733)
405,754
5,478,812
283,256
181,747
1,969,362
239,804
(5,478,812)
150,000
77,519
208,661
734,400
-
78,069
71,610
82,948
44,602
21,209
14,907
4,654
1,540
38,868
340
3,450
1,214
480,800
5,700
1,593,736
237,000
42,200
3,053,414
96,143
98,365
282,535
1,286,994
523,398
257,976
1,152,275
321,160
155,000
74,518
284,162
734,400
130,915
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
Total
11,504,339
11,174,102
9,972,512
103,040
135,962
160,382
1,806
29,030
2,679,328
39,942
543,566
255,299
105,101
137,880
147,472
3,500
35,000
2,664,991
39,000
554,437
300
260,404
107,203
141,634
152,480
3,500
35,000
2,657,630
42,500
562,754
1,300
273,424
155,000
71,419
282,548
734,400
-
FOOD SERVICE FUND 02
110
112
171
172
173
176
177
178
191
195
Administrators Salary
Supervisor Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodians
Cafeteria Workers
Cafeteria Workers Substitute
Lunchroom Supervision & Cleanup Salary
Sick/Severance
Inter Dept. Salary Chargeback
50
EXPENDITURE BY OBJECT
OBJ DESCRIPTION
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
530
555
820
FICA/Medicare
PERA (Public Employee Retire Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Tax Advantage Employer-Sponsored Hlth Arrangement
OPEB - Up to or Equal to ARC
Workers' Compensation - Premium
Workers' Compensation - Claims
Reemployment Compensation Insurance
Inter Dept. Emp. Benefits Chargeback
Advertising
Contracted Printing
Contracted Services
Printing Chargeback
Architects
Merchant Account Fees
Communication Services
Postage and Express
Rubbish Removal
Contracted Repairs
Travel, Conventions and Conferences
Rental and Leases
Inter Dept. Admin. Service Chargeback
General Supplies
Software
Subscription & Professional Books
Supplies - Repairs
Food Cost
Commodities Consumed
Milk Cost
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Technology Equipment
Dues and Memberships
Total
2011-12
ACTUAL
2012-13
FINAL BUDGET
2013-14
PREL. BUDGET
271,464
268,231
5,092
300,021
1,198
11,265
14,305
3,507
90,445
15,284
3,167
121,281
54
32,478
3,404
5,413
103,136
45,284
27,411
1,745
74,601
440,584
175
46,607
4,220,535
441,010
623,332
15,615
152,507
22,762
11,372
302,028
286,235
4,621
263,039
1,178
12,500
4,033
170,146
40,000
123,707
300
100
40,500
3,500
15,000
80,000
500
4,500
110,110
60,000
34,500
3,800
72,475
440,957
8,000
1,000
85,000
3,423,207
600,000
539,440
60,000
225,000
15,000
12,500
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
200,000
15,000
12,500
11,321,642
10,990,961
10,912,726
119,091
331,655
168,690
1,545,703
737,209
10,010
76,995
14,897
263,680
144,489
222,675
54,318
490,564
17,320
73,707
124,866
335,439
181,120
1,647,552
802,527
18,500
73,999
15,046
274,843
156,599
240,973
53,041
480,267
20,980
82,670
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
COMMUNITY SERVICE FUND 04
110
112
120
140
141
145
146
156
163
164
165
170
171
172
173
Administrators Salary
Supervisor Salary
ECFE/Sch. Readiness/ABE Manager
Teachers Salary
Instructional Clerk Salary
Substitute Teachers Salary
Nurses Salary
Social Workers
Pool Attendant
Building Supervisors
Non Supervisory Special Staff
Other Classified Salary
Secretarial/Clerical Salary
Secretarial/Clerical Substitute Salary
Custodial Salary
51
EXPENDITURE BY OBJECT
2011-12
ACTUAL
2012-13
FINAL BUDGET
2013-14
PREL. BUDGET
Stipend
Special Assignment - Non Licensed
Cell Phone Reimbursement
Sick/Severance
Inter Dept. Salary Chargeback
FICA/Medicare
PERA (Public Employee Retire Assn)
TRA (Teacher Retirement Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
Tax Sheltered Annuities
Tax Advantage Employer-Sponsored Hlth Arrangement
OPEB - Up to or Equal to ARC
Workers' Compensation - Premium
Workers' Compensation - Claims
Unemployment Compensation
OPEB Pay as you go
Inter Dept. Emp. Benefits Chargeback
Advertising Expense
Contracted Printing
Contracted Services
Printing Chargeback
Merchant Account Fees
Communication Services - Telephone
Postage
Electricity
Heating Fuel
Rubbish Removal
Water & Sewage
Contracted Repairs
Transp Contract w/Public/Private Carriers
Transportation Chargeback
Travel, Conventions and Conferences
Entry Fees/Student Travel
Rental and Leases
Payment for Education Other Agencies
Inter Dept. Admin. Service Chargeback
General Supplies
Software
Resale Supplies
Subscription & Professional Books
Fundraiser Materials & Supplies
Supplies - Custodial Cleaning
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
Scholarships
8,864
2,115
33,863
126,136
308,413
158,681
110,793
30,593
555,812
2,687
36,459
14,932
26,503
28,800
415
59,462
3,830
44,050
2,700,809
27,371
4,260
35,515
27,875
6,480
2,981
3,709
6,440
6,764
21,266
19,691
8,257
12,350
32,862
67,907
50,526
10,814
2,016
1,610
7,073
3,682
136,592
117,668
15,226
598
19,358
39
12,462
41,656
3,938
2,000
9,061
53,337
134,525
339,391
170,871
125,377
31,878
614,933
3,055
39,321
12,430
42,500
31,447
1,000
12,000
52,800
5,050
51,155
2,551,647
36,282
108,200
7,356
49,171
30,050
8,000
5,080
4,100
10,540
6,600
22,874
25,429
8,500
18,888
33,900
70,360
55,413
13,000
9,835
2,550
7,500
5,600
153,519
113,393
14,133
2,000
1,900
18,200
18,000
55,500
4,980
-
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
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
-
Total
9,233,204
9,711,053
9,933,453
OBJ DESCRIPTION
183
185
187
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
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
898
52
EXPENDITURE BY OBJECT
2011-12
ACTUAL
2012-13
FINAL BUDGET
2013-14
PREL. BUDGET
Supervisor Salary
FICA/Medicare
PERA (Public Employee Retire Assn)
Employee Insurance - Dental
Employee Insurance - Health
Employee Insurance - Life
TSA Match
Workers' Compensation - Premium
Advertising
Contracted Services
Contract Repairs
Travel
General Supplies
Site/Grounds Acquisition/Improvement
Building Acquisition/Construction/Improvement
Technology Equipment
77,105
5,514
5,590
1,540
21,684
148
1,364
358
338,425
472
198
1,996
1,225,678
5,074,290
50
78,647
6,016
5,702
1,540
21,684
148
1,250
346
441,886
999,745
5,081,135
-
81,369
6,225
5,899
1,540
23,527
151
1,500
358
375,727
775,500
5,606,300
-
Total
6,754,411
6,638,099
6,878,096
138,576
74,069
39,390
20,416
135,416
298,416
406,766
-
-
1,113,049
-
-
Contracted Services
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Technology Equipment
48,698
341,359
67,130
40,331
-
-
Total
497,518
-
-
Bond, Redemption of Principal
Bond, Interest
Loans, Redemption
Loans, Interest
Other Debt Service
Bond Refunding Payments
14,940,000
3,083,090
2,565
128
138,669
11,185,000
14,235,000
2,494,050
12,000
-
14,250,000
2,104,775
12,000
-
Total
29,349,452
16,741,050
16,366,775
OBJ DESCRIPTION
ALTERNATIVE FACILITIES-LEVY ACCOUNT FUND 15
112
210
214
220
225
230
250
270
301
305
350
366
401
510
520
555
2004 FACILITIES REFERENDUM ACCOUNT FUND 56
370
460
470
510
520
530
555
Rental and Leases
Textbooks
Media Resources
Site/Grounds Acquisition/Improvement
Building Acquisition/Construction/Improvement
Equipment - Purchased or Leased
Technology Equipment
Total
CEDAR VALLEY LEARNING CENTER ACCOUNT FUND 57
305
520
530
555
DEBT SERVICE FUND 07 - REGULAR
710
720
730
740
790
920
53
EXPENDITURE BY OBJECT
2011-12
ACTUAL
2012-13
FINAL BUDGET
2013-14
PREL. BUDGET
1,708,038
-
1,295,000
1,708,038
1,000
830,000
1,669,188
1,000
1,708,038
3,004,038
2,500,188
1,000
1,000
1,000
1,000
1,000
1,000
1,705,121
-
-
1,705,121
-
-
Stipend
FICA/Medicare
TRA (Teacher Retirement Assn)
Workers' Compensation - Premium
Printing Chargeback
1,402
99
84
7
49
-
-
Total
1,641
-
-
Social Worker
FICA/Medicare
TRA (Teacher Retirement Assn)
Dental Insurance
Health Insurance
Life Insurance
TSA Match
Workers' Compensation - Premium
Travel
Payment for Education - Other MN ISD
Payment for Education - Other Agency
General Supplies
Food
13,678
1,047
835
158
5
100
64
38
121,674
23,000
42
84
100
100,000
200
-
100
100,000
200
-
Total
160,725
100,300
100,300
OBJ DESCRIPTION
DEBT SERVICE FUND 47 - OPEB
710 Bond, Redemption of Principal
720 Bond, Interest
790 Other Debt Service
Total
EXPENDABLE TRUST FUND 08
Scholarship Funds
898 Scholarships
Total
TRUST FUND 18
Employees Flexible Spending Plan
891 Claims Paid to Participants
TOTAL
AGENCY FUND 09
District Graduate Credits
183
210
218
270
308
AGENCY FUND 39
Local Collaborative Time Study
156
210
218
220
225
230
250
270
366
390
394
401
490
54
EXPENDITURE BY OBJECT
2011-12
ACTUAL
OBJ DESCRIPTION
2012-13
FINAL BUDGET
2013-14
PREL. BUDGET
1,365,252
450,000
450,000
1,365,252
450,000
450,000
8,857
5,582,300
1,482
668,755
-
668,755
-
5,592,639
668,755
668,755
-
30,683,699
32,000,000
-
30,683,699
32,000,000
214,908
268,943
270,000
214,908
268,943
270,000
INTERNAL SERVICE FUND 20
Severance Pay (GASB #16)
191 Sick Leave and Severance Pay
TOTAL
INTERNAL SERVICE FUND 22
Other Post-Employment Benefits (GASB #45)
220 Dental
225 Employee Insurance - Health
230 Life
TOTAL
SELF-INSURED HEALTH PLAN FUND 23
225 Health
TOTAL
SELF-INSURED DENTAL PLAN FUND 24
220 Dental
TOTAL
55
56
Additional Information
Independent School District 196
2013-14 Operating Funds Budget Timetable
Preliminary Budget
Activity
Completion of long range enrollment projections and
2013-14 enrollment projections by school
Preparation of preliminary five-year general fund
budget forecast
Budget Advisory Council meet to provide assumptions
for preliminary five-year general fund budget forecast
School Board meet to discuss assumptions and review
a range of five-year general fund forecast scenarios.
School Board Audit and Finance Committee meet to
review 2013-14 capital expenditure account budget
guidelines
School Board meet to identify “most likely” scenario for
2013-14 preliminary budget planning, including budget
guidelines
First reading of 2013-14 staffing guidelines (new
business)
Update Budget Advisory Council 2013-14 preliminary
budget guidelines and timelines
Second reading and School Board approval of
2013-14 staffing guidelines (old business)
Preliminary 2013-14 staffing allocations to director of
elementary education and director of secondary
education
2013-14 staffing allocations, building allocations and
budget instructions send to principals and district-level
administrators
MyBudgetFile budget centers open for 2013-14 budget
preparation
Principals and district-level administrators complete
and submit budgets for directors’ review and
submission
Directors and superintendent review, approve and
submit budgets to finance; inform finance when ready
for processing
Director of Finance & Operations review 2013-14
preliminary budgets analysis with Superintendent
Prepare draft copy of 2013-14 preliminary budget
Cabinet review and approval of proposed 2013-14
preliminary budget
Audit/Finance committee meet to review proposed
2013-14 preliminary budget
First reading of proposed 2013-14 preliminary budget
(new business)
Second reading and approval of 2013-14 preliminary
budget (old business)
2013-14 preliminary budget in place and being
expended and monitored
Person Responsible
Director of Finance & Operations
Coordinator of Finance
Student Information Supervisor
School Board
Director of Finance & Operations
Coordinator of Finance
Director of Finance & Operations
Budget Advisory Council
Superintendent
Director of Finance & Operations
School Board
School Board Audit and Finance
Committee
Superintendent
Director of Finance & Operations
Coordinator of Finance
School Board Audit and Finance
Committee
Superintendent
Director of Finance & Operations
Coordinator of Finance
Superintendent
Director of Human Resources
School Board
Director of Finance & Operations
Budget Advisory Council
Superintendent
Director of Finance & Operations
Director of Human Resources
School Board
Coordinator of Finance
Deadline
November 19, 2012
Coordinator of Finance
March 15, 2013
Coordinator of Finance & Staff
March 15, 2013
Elementary Principals
District-level Administrators
Middle School Principals
High School Principals
Superintendent
Directors
April 12, 2013
Superintendent
Director of Finance & Operations
Director of Finance & Operations
Coordinator of Finance
Cabinet
April 26, 2013
School Board Audit and Finance
Committee
School Board
June 10, 2013
June 10, 2013
School Board
June 24, 2013
Coordinator of Finance, Principals
District-Level Administrators
July 1, 2013
59
November 2012 through
January 2013
November 14, 2012
January 28, 2013
February 11, 2013
February 11, 2013
February 11, 2013
February 12, 2013
March 11, 2013
March 12, 2013
April 19, 2013
May 20, 2013
May 28, 2013
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
Student Enrollment - Actual or Projected October 1st Total Student Counts
October 1
Early
Childhood
Kindergarten
Elementary
2003
418
1,823
2004
396
2005
Annual %
Increase
(Decrease)
Secondary
Center-Based
Special Educ.
Total
Enrollment
12,220
13,466
645
28,572
0.17%
1,787
12,065
13,449
685
28,382
-0.66%
410
1,823
11,844
13,419
773
28,269
-0.40%
2006
419
1,834
11,650
13,318
819
28,040
-0.81%
2007
417
1,785
11,537
13,320
814
27,873
-0.60%
2008
445
1,879
11,484
13,035
840
27,683
-0.68%
2009
440
1,818
11,555
12,792
842
27,447
-0.85%
2010
406
1,891
11,531
12,786
840
27,454
0.03%
2011
427
1,902
11,608
12,649
817
27,403
-0.19%
2012
469
1,873
11,622
12,433
771
27,168
-0.86%
2013 Estimates
445
1,899
11,707
12,339
721
27,111
-0.21%
Note:
Enrollment numbers through October 1, 2012 are actual, based on the district's official October 1 enrollment report.
October 1, 2013 enrollment estimate is based on the district long-range enrollment projections reviewed
by the School Board in November 2012.
60
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
Students – Adjusted Average Daily Membership (ADM)
Actual for Last Eight Years and Projections for 2012-13 and 2013-14 School Years
ADM (for Students Served or Tuition Paid)
Total
Total Pupil Units
Percent
Increase
Number
(Decrease)
Year Ended
June 30,
Early Childhood
and Kindergarten –
Handicapped
Kindergarten
Elementary
Secondary
Number
2005
334.54
1,625.84
12,422.88
13,741.17
28,124.43
-0.20%
32,654.31
-0.08%
2006
344.82
1,656.02
12,206.24
13,740.72
27,947.80
-0.63%
32,443.12
-0.65%
2007
360.43
1,645.73
12,029.42
13,659.88
27,695.46
-0.90%
32,162.29
-0.87%
2008
367.01
1,584.83
11,899.30
13,643.75
27,494.89
-0.72%
32,062.72
-0.31%
2009
377.49
1,706.23
11,842.79
13,405.61
27,332.12
-0.59%
31,781.05
-0.88%
2010
367.80
1,627.40
11,927.93
13,302.87
27,226.00
-0.39%
31,684.09
-0.31%
2011
362.72
1,658.41
11,839.44
13,238.44
27,099.01
-0.47%
31,511.01
-0.55%
2012
401.43
1,690.94
11,948.37
13,012.52
27,053.26
-0.63%
31,406.83
-0.88%
2013 Estimates
400.61
1,687.54
11,951.07
12,822.20
26,861.42
-0.88%
31,161.33
-1.11%
2014 Estimates
400.37
1,705.46
12,011.06
12,660.89
26,777.78
-1.02%
31,029.05
-1.20%
Percent
Increase
(Decrease)
Note 1:
ADM totals are actual except 2012-13 and 2013-14 which are estimates for budget development use.
Note 2:
Beginning in 2004, the ADM that can be generated by a single student for general education aid is capped at 1.0. Enrollments for prior
years are presented above under the “old law” (capped at 1.5 ADM per student).
Note 3:
ADM is weighted as follows in computing pupil units:
Early Childhood
and Kindergarten –
Handicapped
Kindergarten
Elementary
1–3
Elementary
4–6
Secondary
Fiscal 1996
through 1999
1.000
0.530
1.060
1.060
1.300
Fiscal 2000
through 2007
Various
0.557
1.115
1.060
1.300
Fiscal 2008
Various
0.612
1.115
1.060
1.300
61
62
-29.31%
743
2012
10-Yr. % Increase
732
931
2008
2011
980
2007
778
1,026
2006
2010
1,010
2005
823
988
2004
2009
1,051
Speech/
Language
Impaired
2003
December 1
Counts
-28.99%
196
212
233
237
260
244
274
286
275
276
DCD
MildModerate
-27.78%
52
53
52
58
58
54
53
62
68
72
DCD
SevereProfound
7
214.29%
22
21
26
23
22
20
15
15
12
Severely
Multiple
Impaired
17.65%
60
60
54
61
63
62
54
61
52
51
Physically
Impaired
37.31%
92
87
94
90
92
92
83
80
68
67
Hearing
Impaired
26.67%
19
19
17
15
17
19
16
17
14
15
Visually
Impaired
-29.47%
926
945
990
1,044
1,028
1,088
1,120
1,200
1,264
1,313
Specific
Learning
Disorder
-38.79%
284
298
338
321
370
384
424
444
465
464
Emotional/
Behavior
Disorder
300.00%
4
3
2
3
2
3
4
2
2
1
Deaf-Blind
64.93%
170.00%
783
813
581
569
755
750
711
623
538
472
367
290
Autistic
Spectrum
Disorder
558
541
516
485
441
432
389
345
Other
Health
Disorder
Special Education Unduplicated Child Count - Actual December 1
Last Nine Years and 2012-13 School Year
Educating our students to reach their full potential
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
85.71%
13
11
11
14
14
11
13
11
7
7
Traumatic
Brain
Injury
47.27%
405
412
371
399
364
314
314
301
305
275
Developmentally
Delay
-1.56%
4,168
4,247
4,279
4,379
4,448
4,379
4,375
4,393
4,276
4,234
Total
-1.86%
-0.75%
-3.80%
-1.55%
1.58%
0.09%
-0.41%
2.74%
0.99%
3.77%
Annual %
Increase
(Decrease)
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
Employee Head Counts
Last Nine Years and 2012-13 School Year
Year Ended
June 30,
Administrators/ Supervisor/
Principals
Special Staff
Teachers/
Nurses
Clerical
Truck Drivers/
Mechanics/
Custodians Food Service Bus Drivers Non-Licensed
Total
Employees
2004
93
55
2,535
916
194
166
244
33
4,236
2005
91
57
2,366
903
182
167
247
35
4,048
2006
94
58
2,685
1,101
208
201
271
32
4,650
2007
99
60
2,351
1,052
228
209
270
42
4,311
2008
103
64
3,002
1,165
261
248
297
45
5,185
2009
109
61
2,543
977
212
185
247
42
4,376
2010
106
60
2,724
1,003
227
189
273
42
4,624
2011
101
58
2,481
904
202
191
258
41
4,236
2012
91
57
2,367
936
198
197
275
49
4,170
2013
109
58
2,542
928
204
189
266
46
4,342
Percent Increase
(decrease) over
10 years
1.11%
7.55%
-7.14%
1.41%
-6.16%
11.93%
23.87%
44.12%
2.50%
Note 1:
Note 2:
This schedule is a headcount based on assignment; employees with multiple assignments are reflected multiple times.
Administrators and principals include superintendent, supintendent cabinet members, district office administrators, principals,
secondary school assistant principals, secondary school assistant administrators.
63
64
25,895
Total
48.449
4.095
4.139
4.159
4.095
1.000
0.500
17.988
2.060
2.090
2.086
2.091
2.070
2.064
12.461
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
11.775
0.000
0.000
0.000
0.000
0.000
0.000
-
-
0.584
0.640
0.697
0.659
0.637
0.756
0.745
0.518
0.671
0.667
0.569
0.803
0.612
0.920
0.753
0.492
0.549
0.503
11.775
30.320
3.609
4.634
4.699
4.479
0.899
0.000
18.320
2.000
2.000
2.000
2.000
2.000
2.000
12.000
-
961.663
61.181
78.552
79.657
75.924
15.238
5.263
315.815
28.218
42.179
40.517
42.733
32.687
30.139
216.473
26.343
21.129
26.894
23.717
24.622
33.602
22.171
14.577
23.727
30.282
20.996
36.164
23.042
30.857
24.867
12.777
15.656
17.952
429.375
Instructional Counselor/ Classroom
Assistant
Dean
Teacher
120.583
4.313
4.777
4.782
4.672
0.450
0.000
18.994
2.770
3.682
3.864
4.060
3.590
2.567
20.533
4.714
4.016
5.132
4.361
4.374
5.982
4.300
3.310
4.412
5.334
3.989
6.392
4.369
5.794
4.707
3.260
3.250
3.360
81.056
Specialist
13.235
0.000
0.000
0.000
0.000
0.000
0.000
-
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
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
18.000
12-month
Secretary
34.101
2.088
2.681
2.719
2.591
1.350
0.900
12.329
0.650
0.714
0.686
0.723
0.650
0.650
4.073
0.967
0.900
1.009
0.909
0.910
1.252
0.900
0.900
0.900
1.106
0.900
1.330
0.900
1.172
0.944
0.900
0.900
0.900
17.699
10-month
Secretary
109.637
3.842
4.933
5.002
4.768
0.000
0.675
19.220
2.921
4.366
4.194
4.424
3.384
3.120
22.409
3.944
3.220
4.091
3.584
3.674
5.307
3.388
3.040
3.560
4.533
3.187
5.446
3.503
4.650
3.761
3.040
3.040
3.040
68.008
10-month
Clerk
Note 2: Specialist FTE allocations at the elementary schools include band, media, physical education, general music and reading recovery teachers.
Specialist FTE allocations at the middle schools include band and media teachers.
Specialist FTE allocations at the high schools include media, development psychology program, 6th and 7th period requests and work experience disadvantage program.
Note 1: Total FTE allocations to the schools are based on projected October 1, 2013 enrollment and School Board-approved staffing guidelines.
Data as shown above does not include additional FTEs funded by schools' instructional allocations, basic skills revenue, integration revenue, career development, site councils and booster clubs.
Staff funded by various federal grants are excluded from this summary.
1,606
2,062
2,091
1,993
400
125
8,277
764
1,142
1,097
1,157
885
816
5,861
716
585
735
658
662
927
624
406
643
819
568
985
631
839
674
354
434
497
11,757
Apple Valley
Eagan
Eastview
Rosemount High
School of Environmental Studies
Alternative Learning Center
High Schools Total
High Schools
Black Hawk
Dakota Hills
Falcon Ridge
Rosemount Middle
Scott Highlands
Valley Middle
Middle Schools Total
Middle Schools
Cedar Park
Deerwood
Diamond Path
Echo Park
Glacier Hills
Greenleaf
Highland
Northview
Oak Ridge
Parkview
Pinewood
Red Pine
Rosemount Elem.
Shannon Park
Southview
Thomas Lake
Westview
Woodland
Elementary Schools Total
Elementary Schools
Projected
10/1/13
Enrollment
Preliminary 2013-14 School Staffing Allocation Table
Educating our students to reach their full potential
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
9.000
2.000
2.000
2.000
2.000
0.000
1.000
9.000
-
-
Campus
Security
1,417.929
86.578
107.166
108.468
103.979
20.975
9.588
436.754
42.657
59.152
57.635
60.146
48.419
44.578
312.587
39.852
33.280
41.198
36.605
37.592
50.274
34.879
25.720
36.645
45.297
33.016
53.510
35.801
46.768
38.407
23.844
26.770
29.130
668.588
By School
Total
65
-6.27%
10-Yr. %
Increase
-11.19%
47.700
48.300
48.300
50.700
50.200
51.565
52.115
56.950
52.740
53.750
-6.11%
112.950
107.275
112.525
117.375
117.869
108.790
105.930
118.128
116.850
120.910
120.300
Sec. EBD
7.000
8.000
8.000
8.000
6.000
7.000
930.36%
72.125
75.700
72.000
76.037
80.537
EBD
SLD/MMMI/ CIP/NBA/ Elem EBD
Teachers
-28.95%
13.500
15.000
15.000
14.000
12.000
13.000
15.000
16.000
16.000
18.000
19.000
Ridge
Dakota
-16.67%
2.500
2.500
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
Lead Tchr.
Ridge
Dakota
DCD/SPMI
-82.54%
11.000
11.000
11.000
11.688
11.688
83.886
84.670
90.250
77.250
72.250
63.000
Pathway
Trans.+
CID/CIP/NBA
Note 1: Total FTEs as summarized does not include 9.45 FTEs funded by federal special education aid.
25.400
25.200
2010
2014
30.425
2009
25.300
30.125
2008
2013
30.600
2007
25.300
29.425
2006
2012
27.900
2005
25.300
27.100
2004
2011
Language
Psychologist
Year
53.710
Speech/
Fiscal
Center-based
DCD/SPMI/CID/
Resource
16.54%
15.150
15.400
13.800
13.000
12.400
11.900
12.250
15.200
14.500
14.100
13.000
Therapist
Occupation
-6.33%
14.800
14.800
14.900
16.100
16.300
16.300
18.400
19.400
16.250
16.750
15.800
DAPE
38.02%
36.300
36.300
36.300
36.300
35.600
35.600
34.100
34.900
32.800
29.400
26.300
Teacher
ECSE
15.52%
16.000
16.000
16.000
16.150
15.850
15.850
15.850
15.450
13.650
13.650
13.850
Speech
ECSE
15.75%
8.450
8.200
8.800
9.700
10.300
10.300
10.200
9.500
8.600
8.600
7.300
Therapist
Occupation
ECSE
-5.56%
12.750
13.750
13.750
13.750
13.750
13.750
13.500
13.750
13.750
13.750
13.500
WEH
100.00%
1.000
1.000
1.000
1.000
1.000
1.000
1.000
0.600
0.600
0.600
0.500
Team
Tech
Assistive
Last Nine Years and Projection for 2013-14
Special Education Staffing Allocation Table
Educating our students to reach their full potential
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
-14.63%
7.000
8.000
8.000
10.200
10.200
12.000
12.000
11.200
10.200
9.200
8.200
Specialist
Inclusion
-39.99%
3.000
3.000
3.000
3.000
4.000
5.000
7.088
6.973
5.672
6.170
4.999
Prep.
Center-Based
Itinerant/Music
Deaf &
18.42%
9.000
7.800
7.800
7.500
8.000
7.700
7.000
8.750
7.500
7.100
7.600
Hearing
Hard of
2.56%
4.000
4.000
4.000
4.000
4.000
4.000
3.600
3.600
3.600
4.300
3.900
Impaired
Visually
7.14%
3.000
3.000
3.000
3.000
3.000
3.000
3.000
3.000
2.800
2.800
2.800
Impaired
Physically
0.00%
2.600
2.600
2.600
2.600
2.600
2.600
2.600
2.600
2.600
2.600
2.600
Therapy
Physical
100.00%
0.400
0.600
0.600
1.726
1.564
2.429
1.976
1.825
-
-
-
Teacher
Homebound
100.00%
9.100
9.000
9.000
9.000
9.000
-
-
-
-
-
-
Team
Evaluation
Elementary
3.45%
427.725
428.525
429.675
445.126
448.058
439.095
441.404
469.676
435.787
430.830
413.459
FTEs
Total
-3.91%
-3.73%
-4.10%
-0.65%
2.04%
-0.52%
-6.02%
7.78%
1.15%
4.20%
5.93%
(Decrease)
Increase
Annual %
66
9.824
38.801
Specific Learning Disorder
Emotional/Behavior Disorder
0.781
19.31
7.219
Severely Multiple Impaired
Early Childhood Special Education
Other
354.493
0.538
136.359
Traumatic Brain Disorder
Autistic Spectrum Disorder
Total
2.281
Visually Impaired
15.908
13.133
Hearing Impaired
Other Health Disorder
10.171
100.168
362.079
3.313
20.1
0.844
0.422
133.755
13.892
41.159
11.486
1.750
10.919
17.423
107.016
-
-
Physically Impaired
DCD Mild-Moderate & Severe-Profound
Speech/language Impaired
Disability
Final Budget
2012-13
Preliminary
Budget
2013-14
354.825
0.844
134.536
0.422
20.100
13.892
41.159
11.486
0.750
10.919
-
17.423
103.294
-
Final Budget
2011-12
350.224
6.377
19.447
-
0.422
130.572
14.037
41.284
4.127
1.500
8.772
14.037
109.649
-
Final Budget
2010-11
351.874
1.344
18.880
0.750
0.422
131.516
14.319
40.346
4.564
3.594
7.088
13.500
115.488
0.063
Final Budget
2009-10
357.547
0.600
21.031
0.750
0.844
122.790
13.500
41.438
5.625
2.656
7.438
10.672
129.797
0.406
Final Budget
2008-09
2013-14 Preliminary Budget
Special Education Program Para-Professional Allocations
Educating our students to reach their full potential
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
364.997
1.444
22.288
-
1.688
123.140
16.406
47.969
3.656
2.656
7.844
9.781
128.125
-
Final Budget
2007-08
392.163
0.750
26.594
-
3.531
129.087
17.672
55.190
1.625
2.219
8.563
12.375
134.557
-
Final Budget
2006-07
FY2007 to FY2014
(37.670)
6.469
(7.284)
0.781
(2.993)
7.272
(1.764)
(16.389)
8.199
0.062
4.570
(2.204)
(34.389)
-
-9.61%
862.53%
-27.39%
100.00%
-84.76%
5.63%
-9.98%
-29.70%
504.55%
2.80%
53.37%
-17.81%
-25.56%
0.00%
Increase/(Decrease)
FTEs
Percent
Independent School District 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
General Fund Actual or Projected Fund Balance History
FY2003-04 through FY2013-14
General Fund Balance as of June 30
$20,000,000
$10,000,000
$-
67
$38,348,612
$41,374,002
$35,497,755
$35,035,011
$21,038,686
$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
INDEPENDENT SCHOOL DISTRICT 196
Rosemount-Apple Valley-Eagan Public Schools
Educating our students to reach their full potential
2013-14 Preliminary Budget General Fund (UFARS) Expenditure by Program with Object Series Totals
Salaries &
Wages
Program
Number Program Description
Total
$
339,782 $
93,551 $
Employee
Benefits
19,445 $
Purchased
Services
154,725 $
Supplies &
Materials
Capital
Expenditures
16,061 $
-
Misc.
Expenditures
010
School Board
020
Office of Superintendent
599,377
398,903
164,085
16,200
14,889
2,000
$
030
Instructional Administration
126,017
(41,157)
113,502
15,722
5,930
30,000
2,020
050
School Administration
11,262,660
7,811,419
3,097,853
213,705
71,730
24,741
43,212
105
General Administrative Support
6,858,984
2,550,744
1,798,138
1,281,426
79,481
383,845
765,350
107
Other Administrative Support
851,916
403,919
189,854
219,669
29,974
7,500
1,000
110
Business Support Services
3,420,393
1,845,026
1,385,491
81,448
97,900
7,200
3,328
201
Education - Kindergarten
6,293,912
4,768,722
1,503,314
2,250
19,626
-
203
Education - Elementary General
53,325,760
39,199,748
12,101,131
646,786
1,039,842
204
Title II Part A - Teacher & Principal Training and Recruiting
531,090
375,999
113,531
19,542
2,576
-
205
Title III Part A - English Language Acquisition
199,103
112,723
32,950
41,344
8,407
-
211
Education - Secondary General
16,842,644
10,122,709
2,773,385
2,717,945
808,197
333,832
279,016
56,000
3,300
59,237
19,442
3,679
86,576
212
Visual Art
2,310,743
1,678,578
557,240
5,400
68,755
770
215
Business
934,957
723,552
193,249
1,694
16,462
-
-
216
Title I Part A - Improving the Academic Achievement
1,876,019
1,403,755
339,592
26,477
47,356
1,313
57,526
218
Gifted & Talented
2,613,109
1,910,913
587,893
78,203
30,705
-
5,395
219
Limited English Proficiency
4,564,499
3,363,796
1,119,746
12,191
66,816
1,800
150
220
English (Language Arts)
11,524,795
7,347,746
2,473,917
14,077
1,593,293
18,200
77,562
230
Foreign Language/Native Language
4,175,159
3,169,941
953,862
8,604
41,552
1,200
-
240
Health, Physical Education & Recreation
6,951,599
5,236,693
1,664,042
13,207
34,657
3,000
-
250
Family Living Science
922,993
709,255
164,473
2,181
44,449
2,600
255
Industrial Education
1,138,058
788,558
267,652
2,533
62,786
16,529
-
256
Mathematics
8,396,477
6,131,421
2,181,010
7,400
56,691
19,955
-
257
Computer Science/Technology Education
519,978
384,524
121,026
3,080
10,239
1,109
258
Music
6,629,803
4,859,678
1,580,976
38,780
88,067
61,902
-
35
400
260
Natural Sciences
8,264,110
6,076,105
2,088,115
13,423
79,066
7,401
-
270
Social Studies
9,321,547
6,137,276
2,112,914
14,920
1,050,851
5,446
140
291
Cocurricular Activities (Non-Athletics)
1,627,007
985,736
147,849
245,642
223,381
10,300
14,099
292
Boys & Girls Athletics
1,039,585
400,803
60,488
371,105
146,557
39,532
21,100
294
Boys Athletics
1,627,576
1,096,357
165,653
326,037
34,529
5,000
-
296
Girls Athletics
1,401,097
960,887
145,237
276,175
18,798
-
-
298
Extra-Curricular
163,501
24,252
3,462
78,508
56,092
1,187
301
Agricultural
97,792
73,206
12,702
7,440
4,144
-
321
Health Occupations
353,841
227,331
90,518
8,375
15,542
9,900
2,175
361
Trade & Industrial Education
348,131
226,559
74,779
7,550
16,867
20,226
2,150
365
Service Occupations
40,673
31,633
5,228
3,124
539
149
371
Related Subjects/Diversified & Interrelated Occupations
680,751
462,725
144,329
22,898
23,615
24,232
1,414,031
1,016,883
330,473
58,015
8,660
-
-
776,951
578,600
190,457
3,160
3,534
1,200
-
142,765
380
Special Needs
385
Special Needs - Non-Disabled
399
Vocational - General (Carl D. Perkins Grant)
223,873
26,940
6,510
400
General Special Education
164,999
144,046
20,953
401
Speech/Language Impaired
6,479,372
4,898,038
402
Developmental Cognitive Disabilities: Mild -Moderate
1,634,154
403
Developmental Cognitive Disabilities: Severe-Profound
7,254,616
404
Physically Impaired
405
Deaf-Hard-Of-Hearing
406
Visually Impaired
407
300
2,952
19,943
4,590
23,125
-
-
-
-
1,551,843
12,000
17,491
-
-
1,194,763
435,841
2,500
1,050
-
-
4,900,884
2,042,021
200,001
85,710
23,500
2,500
1,188,853
672,773
227,872
252,708
17,000
18,500
-
1,752,756
1,063,558
518,722
139,588
15,888
15,000
-
553,646
350,318
152,228
20,992
10,108
20,000
-
Specific Learning Disability
8,975,560
6,554,984
2,342,896
13,000
64,680
-
-
408
Emotional/Behavior Disorder
5,623,677
3,890,228
1,494,620
134,306
82,523
21,000
1,000
410
Other Health Disabilities
705,318
454,637
208,806
40,000
1,875
-
-
411
Autistic Spectrum Disorders
9,129,621
6,305,793
2,733,548
39,000
36,280
15,000
-
412
Developmentally Delayed
4,414,229
3,097,949
985,432
169,080
82,702
28,495
50,571
414
Traumatic Brain Injury
19,044
15,714
3,330
-
-
-
-
416
Severely Multiple Impaired
30,148
20,808
9,340
-
-
-
420
Special Education - Aggregate (three or more disabilities)
11,479,120
7,888,911
2,653,785
422
Psychological Services
732,286
569,807
143,383
16,492
-
2,604
605
General Instructional Support
4,439,974
2,479,572
997,407
854,122
86,115
8,879
13,879
610
Curriculum Development
2,651,008
1,514,653
366,904
153,465
456,221
96,479
63,286
620
Education Media
3,749,165
2,462,161
810,483
13,269
260,498
22,343
180,411
640
Staff Development
3,742,539
2,553,391
811,093
316,799
49,256
1,000
11,000
710
Secondary Counseling & Guidance Services
2,842,162
2,124,234
696,492
8,700
11,397
-
1,339
712
Elementary Counseling & Guidance Services
200
200
-
-
720
Health Services
1,966,095
1,406,368
512,049
5,473
39,058
740
Social Work Services
1,217,304
927,382
284,900
4,700
322
760
Pupil Transportation
17,393,005
6,811,629
3,838,982
3,016,494
2,015,400
790
Other Pupil Support Services
330,310
7,800
1,177
312,883
7,250
810
Operations & Maintenance
18,412,645
7,903,611
3,737,060
5,278,983
1,251,424
241,167
850
Capital Facilities
5,821,931
122,671
59,998
2,227,347
100,540
3,311,375
920
Retirement of Non Bonded Debt
940
Property & Liabilities Insurance
950
Transfers
-
-
226,419
-
-
781,771
-
-
6,146,088
-
-
Total $ 310,448,308 $ 194,012,692 $
68
68,717,236 $
653,937
-
-
781,771
21,854,844 $
149,869
121,602
11,016
3,117
1,688,000
30
22,500
1,200
400
-
-
-
-
-
-
-
6,146,088
6,961,132 $
7,984,496
10,917,908 $
226,419
-
Glossary
GLOSSARY
This budget has been prepared using the district account codes. These account codes were created to
parallel the state's Uniform Financial Accounting and Reporting Standards (UFARS) account code
structure. UFARS is required for state reporting to the Minnesota Legislature and many state and federal
agencies. The district is able to provide additional information for the local taxpayers, School Board,
administration and staff by utilizing software to expand on the number, and therefore the detail, of
account codes beyond the basic UFARS codes.
Revenue Codes
Local Revenue (Source 001-199)
001
Property Tax Levy
This levy represents the local property tax effort in the basic revenue formula in each fund. This
levy is reduced by the amount of state tax credits, fiscal disparities and county apportionment
revenue.
009
Fiscal Disparities
Contributions are made to a seven-county fund based on new commercial valuations. A
distribution is then made with the intention of equalizing these tax revenues among the seven
counties.
010
County Apportionment
County apportionment is revenue collected by the county from power transmission lines and from
penalties and interest on real estate taxes. This revenue is divided among the various levying
entities within the county. General education aid is reduced by the amount of this revenue.
019
Miscellaneous Tax Revenue paid by County
This revenue is from tax-forfeited sales, Green Acres, excess transmission lines and other
revenue sources.
020
Property Tax Shift Recognition Revenue
This is revenue from the property tax levy that is the net shift (the difference between the amount
of property tax revenues recognized in accordance with statutory tax shift provisions in the
current fiscal year and the amount recognized in the prior fiscal year). If the net shift is negative,
the entry will be a debit. The amount recorded with this code should equal the amount recorded
with in revenue code 299.
021
Tuition and Reimbursements from Minnesota School Districts
Revenue for tuition costs received from other districts for educational purposes for pupils and
other costs reimbursements from Minnesota school districts.
040
Tuition from Patrons
Revenue from students, parents, or guardians received for tuition for instructional programs. For
example: tuition payment from foreign exchange students.
041
Driver’s Education Fees
Revenue from students, parents or guardians for driver education behind the wheel training.
050
Fees from Patrons
Fees consist of various charges made to students, parents or guardians for the rental or use of
school equipment, and all other charges permitted by law including transportation
051
Cocurricular Athletic Participation Fees
Fees charged to students for their participation in cocurricular athletic programs.
052
Student Parking Fees
Fees charged to students for the use of the student parking lots.
maintenance of the student parking lots.
71
The fees are used for
053
Cocurricular Fine Arts Participation Fees
Fees charged to students for their participation in cocurricular fine arts programs.
060
Admissions
Revenue for admissions, gate receipts, and voluntary donations relating to attendance at any
event or activity sponsored by and under that control of the school board.
071
Medical Assistance Claims
Revenue from billing medical assistance for the provisions of IEP services. This revenue is
generated from medical assistance billings as special education revenue at the district level. This
revenue is included in cross-subsidy reports, but excluded from excess cost aid calculations.
072
Third Party Revenue Received from Private Insurance Providers
This revenue is from billing private insurance providers for the provisions of IEP services. This
revenue is generated from third-party billings as special education revenue at the district level.
This revenue is included in cross-subsidy report, but excluded from excess cost aid calculation.
092
Interest Earnings
This is income from temporary investments in government bonds, treasury certificates, or other
investments authorized by statute. The revenue is allocated proportionally to the funds from
which the resources were invested.
093
Facility Rental
This revenue is from rental of district facilities. Examples include gyms and pools.
094
Facility Labor
This revenue source is for cleaning services provided for rental of district facilities.
096
Gifts & Bequests
This revenue reflects contributions from local philanthropic foundations, local private individuals
or local private organizations for which no repayment of special service to the contributor is
expected.
099
Miscellaneous Local
This revenue source includes amounts from colleges for placement of their student teachers,
local collaborative time study funding and other miscellaneous revenue from local sources.
State Revenue (Source 200-399)
201
Permanent School Fund
This fund is a trust fund created by the Minnesota Constitution and designated as a long-term
revenue source for public schools.
The fund “consists of (a) the proceeds of lands granted by the United States for the use of
schools within each township, (b) the proceeds derived from swamp lands granted to the state,
(c) all cash and investments credited to the permanent school fund and to the swamp land fund,
and (d) all cash and investments credited to the internal improvement land fund and the lands
therein.”
The amount of the revenue is determined by dividing the earnings by the number of pupil units in
average daily attendance in the State of Minnesota.
211
General Education Aid
General education aid includes the sum of Basic, Extended Time, Training and Experience,
Elementary and Secondary Sparsity, Transportation Sparsity, Transition, Equalized Referendum
Aid and Supplemental Aids. Additional revenue is included in this code for which the Legislature
has restricted for specific purposes and must be identified with a Finance Code. These revenues
are: Basic Skills, Operating Capital, Telecommunication Access, Staff Development-50%, Staff
Development-25% Grant, Staff Development-25% District-Wide, Learning and Development,
Quality Compensation (Q Comp), Gifted and Talented, and Pre-Kindergarten Transition.
72
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.
214
Literacy Incentive Aid
This is a new funding source approved by the 2011 Legislature effective with the 2012-13 school
year. The new aid contains two components: proficiency and growth aids. The district’s third
grade enrollment will be used to calculate proficiency aid the fourth grade enrollment will be used
to calculate growth aid.
227
Abatement Aid
This state aid is received from the state for a calculated percentage of the net revenue loss in
prior years due to county abatements of property tax levies.
234
Market Value Homestead and Agricultural Credit
This state aid is received from the state to replace real estate tax credit to homeowners. This
revenue is deducted from the property tax levy. This aid was initially approved by the 2001
Legislature and had been in place since 2002-03. The 2011 Legislature repealed this credit
effective for taxes payable in 2012 (for 2012-13 school year).
258
Other State Credits and Exempt Property Reimbursements
Various other reimbursements which are received from the state, to replace property taxes on
specific types of property which receive tax credits through state formulas. These credits
currently include those for Agricultural Preserve, Enterprise Zone, Disaster Credit, Attached
Machinery Aid, Border City Disparity Credit, Prior Year Rent Property and Mobile Home Credits.
299
State Aid Adjustments
This represents the amount of state aid payments that have been reduced and replaced by
property tax revenue. The state aid adjustments amount may represent either an increase or
decrease to state aid payments. The amount in this code should equal, with the opposite sign,
the amount recorded in revenue code 020.
300
State Aids (Required Specific Finance Code)
This revenue code is used to record state aids for projects specifically defined by the Minnesota
Department of Education. This revenue code is used only when a state finance code is required.
Examples of state aids include: food service aid, adult basic and continuing education, early
childhood family education, non-public pupil aids and school readiness programs.
301
Nonpublic Aid
Revenues received from the state for services and materials provided to nonpublic school
students. Textbooks, instructional materials, guidance services, nursing service are examples of
items that may be provided. This revenue is recorded in the community service fund.
307
Health and Safety Aid
This aid represents aid to equalize the health and safety levy, which provides revenue needed to
complete state approved health and safety projects.
360
Special Education Aid
Partial reimbursement for special education expenditures from the state. This aid represents a
percentage of both salary and equipment costs of the district. For 1997-98 and 1998-99 the levy
portion of special education funding is 20% and 10%, respectively. For 1999-2000 and later
years, this aid represents all categorical revenue for special education costs, including disabled
student transportation, special education bus depreciation aid and special education tuition
adjustments.
369
Revenue from Other State Agencies
This represents revenue received from state agencies other than the Minnesota Department of
Education.
73
370
Other Aid from State
This represents miscellaneous revenue received from the Minnesota Department of Education.
This revenue code is used when a state finance code is not required.
Federal Revenues (Source 400-599)
400
Federal Aids Received through the State
This code is used to record revenue from federal aids and grants received through the
Department of Education for specifically defined projects. Examples of these projects are:
disabled students, training/retraining teachers in math and science, Title Programs, preschool
incentive grants (handicapped early education), infants and toddlers program (ages birth through
two), drug-free schools and communities and grants for single parent programs.
405
Federal Aid Received through Other State, Local or Fiscal Agencies
This is federal aid received from agencies other than the Minnesota Department of Education.
406
Refund of Overpayment of Federal Aids/Grants (Contra-Revenue Account)
This code is used to record payments made to the Minnesota Department of Education for
overpayment of federal funds. Interest payments resulting from the overpayment of federal funds
and paid to the Minnesota Department of Education is recorded in expenditure object code 896Taxes, Special Assessments and Interest Penalties.
471
Federal School Lunch Aid
This is federal aid received as part of the federal school lunch program pursuant to the National
School Lunch Act and the Child Nutrition Act. This revenue code should be used with finance
code 701, National School Lunch Program (P.L. 105-336: CFDA No. 10.555). In 2011-12, the aid
is calculated at 26 cents per lunch served.
472
Special Assistance - Needy Child Program
This federal aid provides free or reduced-price lunches for qualifying students. This federal aid is
paid in addition to the basic aid as recorded in revenue source code 471. In 2011-12, the aid is
calculated at $2.37 per reduced-price lunches served and $2.77 per free lunch served.
473
Commodity Cash Rebate Program
This revenue code is used to record cash rebate payment from the Food and Nutrition Service of
the Minnesota Department of Education for the value of USDA commodities contained in
approved commercial products purchased by the district.
474
Commodity Distribution Program
This revenue code is used to record the value of USDA donated commodities established by the
latest revision of the “Standardized Commodity Costs” provided by the Child Nutrition Section of
the Minnesota Department of Education. This revenue code should be used with state finance
codes 701-709.
475
Federal Special Milk Program
This federal aid provides for reduced-price milk for qualifying students. In 2011-12, the aid is
calculated at 20.5 cents per ½ pint of milk served.
476
Federal Breakfast Program
This federal aid provides for free, reduced-price and paid breakfasts for students. In 2011-12, the
aid is calculated at 27 cents per breakfast served, $1.21 per reduced-price breakfast served and
$1.51 per free breakfast served.
499
Miscellaneous Federal Aid through the State
This represents miscellaneous federal revenue received from the Minnesota Department of
Education not defined above. This source code is used only when a federal non-direct finance
code is not required. If a federal non-direct finance code is required, source code 400 should be
used.
74
500
Federal Direct Aid (Required Specific Finance Code)
This represents federal revenue received directly from the federal government. This revenue
code is used when a federal direct finance code is required. When a federal direct finance code
is not required, source code 506 is used.
599
Miscellaneous Federal Direct Aid
This represents miscellaneous federal revenue received directly from the federal government and
the use of federal direct finance code is not required.
Other Revenue (Source 600-699)
601
Food Service Sales to Pupils
This revenue represents sales of food, milk, etc. to pupils, exclusive of any federal aid for free
and reduced-price lunches.
606
Food Service Sales to Adults
This revenue source is used to record revenue generated from sales of food, milk, etc. to adult
lunches.
608
Special Functions Food Sales
Special function revenue is income from food sold to various functions such as the new teachers'
breakfast, dinner theater, high school organization functions, and coffee and baked goods for
meetings.
614
Contribution to Other Post-Employment Benefits Trust (Revocable or Irrevocable)
This revenue code is used to report contributions made by the district to the other postemployment benefits revocable trust (internal service fund 22).
620
Resale - Nontaxable
This revenue represents nontaxable sales of food to students for home economics classes and to
nonprofit groups for printing services.
621
Resale - Taxable
This revenue represents taxable sales of materials and supplies to students, staff and the public.
Examples of these sales are supplies for music instruments, wood and metal supplies for
industrial arts projects, and miscellaneous items offered for sale through the athletic departments.
623
Sale of Real Property
This revenue code is used to record proceeds from the sale or exchange of school buildings or
real property of a school. This amount is recorded as an “other financing source” in the financial
statements.
624
Sale of Equipment
This revenue results from the sale of surplus equipment. This amount is recorded as an “other
financing source” in the financial statements.
625
Insurance Recovery
This revenue represents the amount of insurance recoveries for losses of school property.
631
Sale of Bonds
This revenue code is used to record the sale of bonds for construction in the building construction
fund, or sale of bonds for the purpose of refunding debts in the debt service fund.
635
Certificates of Participation (Lease-Purchased Agreement)
This code is used to record proceeds received from Certificates of Participation. This amount is
recorded as other financing source in the financial statements.
75
649
Permanent Transfers from other Funds
This revenue code is used to record School Board approved operating transfers for amounts
received by one fund from another fund. This amount is recorded as an other financing source in
the financial statements.
Expenditure Codes
100-199
Salaries and Wages
These are expenditures that are related to all full and part-time employees of the district.
They do not include self-employed personnel or independent contractors.
200-299
Employee Benefits
These are all the non-salary costs of benefits paid on behalf of district employees. These
include FICA/Medicare, TRA, PERA, workers' compensation, dental insurance, health
insurance, life insurance and unemployment insurance.
300-399
Purchased Services
These accounts are used for budgeted expenditures related to contracted personnel and
other purchased services. The accounts also include data processing, insurance and utility
costs.
400-499
Supplies and Materials
These expenditures relate to tangible items of an expendable nature. The majority of these
expenses are budgeted at the building level from per pupil allocations. These expenses
include textbooks, instructional, general office supplies, lunchroom supplies and food for
preparing student meals and costs related to the facilities department for building upkeep
and maintenance.
500-599
Capital Expenditures
The cost of purchasing instructional and non-instructional equipment, refurbishing and
remodeling buildings, construction of portable buildings, and other major maintenance
projects are budgeted in the 500 series accounts. Installment payments for the principal and
interest amounts of purchased equipment are also charged to this area. The cost of bus
purchases is also included.
700-799
Debt Service
These expenditures cover debt service principal, interest and other associated costs for
debt.
800-899
Other Expenditures
Other expenses are other miscellaneous expenses not categorized elsewhere, including
indirect cost allocations, dues and memberships.
900-999
Other Financing Uses
The purpose of these expense codes is to facilitate reconciliation of UFARS and the district's
audited financial statements. Transfers between funds and bond refunding payments are
the expenses classified here.
76