® Committed to Excellence and Equity Dublin City School District Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2006 7030 Coffman Road • Dublin, Ohio The front cover displays Glacier Ridge Elementary that opened fall 2006. This is the District’s 12th elementary. This Page is Intentionally Left Blank. Comprehensive Annual Financial Report of the Dublin City School District Dublin, Ohio For the fiscal year ended June 30, 2006 Board of Education Chris Valentine, President Mark Holderman, Vice President Gwen Callender, Member Stu Harris, Member Lynn May, Member Issued by the Treasurer’s Office Brian Kern, Accountant Jeffrey S. McCuen, CPA, Assistant Treasurer Christopher S. Mohr, MBA, Treasurer ® Committed to Excellence and Equity Dublin City School District Board Of Education Chris Valentine Mark Holderman President Vice President Gwen Callender Stu Harris Lynn May Member Member Member Dr. Linda Fenner Christopher S. Mohr, MBA Superintendent Treasurer Introductory Section Dublin Jerome High School’s Girls Golf Team 2005 Division I State Champions ® Committed to Excellence and Equity Dublin Jerome High School’s Boys Golf Team 2005 Division I State Champions Dublin City School’s Boys Golf Team – 2005 Division I State Champions I N T R O D U C T O R Y Financial Section Dublin City School District achieved an “Excellent” designation on the 2005-06 School Year State Report Card. ® Committed to Excellence and Equity Dublin Dublin City Dublin CitySchool School District 2004–2005 SCHOOL YEARDistrict REPORT CARD 2005–2006 SCHOOL YEAR REPORT CARD IRN: 047027 7030 Coffman Rd, Dublin, Ohio 43017-1068 — Franklin 7030 Coffman Rd, Dublin, Ohio 43017-1068 — Franklin County CURRENT SUPERINTENDENT: Linda J. Fenner CURRENT SUPERINTENDENT: (614) 764-5913 Linda J. Fenner Ohio report cards use multiple measures to determine each district’s designation. The table below shows the 23 state indicators, which are based on the statewide assessOhio report cards use multiple to determine each ments, graduation rates and measures attendance rates. Page 2 school’s includesdesignation. the federalToAdequate earn one of the 25 indicators for 2005-2006, at least 75% of students must These Yearly Progress determination and the Performance Index Score tested calculation. score proficient or higher on a given assessment. Any result at or above the state measures contribute to the district designation. standard is shown in bold. Your District's Your Designation: District's Designation: 1 1. Reading 3rd Grade Achievement 2. Mathematics 1. Reading 4th 2. Grade Proficiency/Achievement Mathematics 3. Reading 4th Grade Achievement 4. Writing 3. Reading 5. Mathematics 4. Writing 6. Science 5. Mathematics 7. Citizenship 5th Grade Achievement 5th Grade Achievement 6. Reading 8. Reading 7. Mathematics 6th Grade Proficiency 6th Grade Achievement 9. 8. Reading Reading 10.9. Writing Mathematics 11. Mathematics 7th Grade Achievement 12. Science 10. Citizenship Reading 13. Mathematics 7th11. Grade Achievement Excellent Excellent The designations are Excellent, Effective, Continuousare Excellent, The designations Effective, Continuous Improvement, Academic Watch Improvement, Academic Watch or Academic Emergency. or Academic Emergency. Number of Number of State Indicators Indicators Met State Out of 23 Met Out of 25 Performance IndexPerformance Score Score (0 – 120Index points) (0 – 120 points) Adequate Adequate Yearly Progress Yearly (AYP) Progress (AYP) Years in District Years in District Improvement Improvement Status Status PERCENTAGE OF STUDENTS AT AND ABOVE THE PROFICIENT LEVEL PERCENTAGE STUDENTS AT AND ABOVE 1 Districts Your District OFSimilar State LEVEL 2004-2005THE PROFICIENT 2004-2005 2004-2005 Your District Similar Districts State The state requirement 75 percent 2005-2006 2005-2006 is 2005-2006 STATE INDICATORS STATE INDICATORS 3rd Grade Achievement (614) 764-5913 23 25 101.6 104.8 Not Met Met 88.2state requirement89.4 77.3 The is 75 percent 80.2 85.1 70.4 90.0 88.6 75.1 The state requirement is 75 percent 82.4 86.9 74.9 90.5 89.8 76.6 The state requirement is 75 percent 91.9 92.8 78.1 90.4 89.3 76.8 76.9 80.8 65.5 95.2 94.1 85.9 75.0 76.4 85.9 89.4 76.9 61.2 84.2 82.5 66 The state requirement is 75 percent The state requirement is 75 percent 90.4 89.8 75.3 91.2 90.4 80.4 80.9 62.7 76.9 state requirement 75 percent TheThe state requirement is 75 is percent 83.8 83.8 94.6 94.4 83.6 69.8 94.2 92.8 89.4 85.8 68.4 83.5 82.7 62.5 The state requirement82.3 is 75 percent 84.6 84.2 66.9 93.8 92.5 78.9 72.7 89.7 88.8 85.1 83.6 63.2 The state requirement is 75 percent 8th Achievement The is 75 percent 14.Grade Mathematics 85.8state requirement81.9 58.5 12. Reading 91.6 91.4 77.1 8th Grade Achievement The state requirement is 75 percent 13. Mathematics 89.6 87.4 68.6 15. Reading 93.0 92.0 78.9 10th Grade Ohio Graduation Test The state requirement is 75 percent 16. Mathematics 83.8 83.6 60.1 14. Reading 98.0 96.8 89.4 10th The state requirement is 75 percent 15.Grade WritingOhio Graduation Test 96.9 95.7 88 17. 16. Reading Mathematics 96.5 98.5 94.1 82.7 97.2 92 18. 17. Writing Science 93.1 89.7 73.1 83.7 95.9 93.0 19. 18. Mathematics Social Studies 96.6 92.9 79.5 81.6 94.6 92.6 20. Grade Science 93.9state requirement89.6 73 The is 85 percent 11th Ohio Graduation Test 21. Social Studies 95.5 92.2 19. Reading 98.7 98.2 93.7 79.3 Attendance The state requirement is 93 percent 20. Writing Rate 98.6 97.5 91.9 21. All Mathematics 97.9 96.5 88.9 94.3 22. Grades 95.7 95.8 22. Science 97.6 94.7 82.8 2003-04 Graduation The state requirement is 90 percent 23. Social Studies Rate 98.3 92.9 86.4 23. District 97.4state requirement95.8 85.9 The is 93 percent Attendance Rate 24. All Grades 95.7 95.9 94.1 Similar Districts are based on comparing demographic, socioeconomic and geographic factors. The state requirement is 90 percent 2004-05 Graduation Rate 25. School 96.5 96.2 86.2 2 OKRisk At 1 1 2 Similar Districts are based on comparing demographic, socioeconomic and geographic factors. Results for 11th grade students who took the test as 10th and 11th graders. www.ode.state.oh.us/reportcard www.ode.state.oh.us/reportcard F I N A N C I A L Statistical Section Kyle Wilson scored a perfect 2400 out of 2400 on the SAT as a junior at Dublin Coffman High School. Less than one-tenth of one percent of the students taking the ACT and SAT, nationwide, will be able to accomplish what this Dublin student has been able to do. ® Committed to Excellence and Equity S T A T I S T I C A L STATISTICAL SECTION This part of the Dublin City School District’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the District’s overall financial health. Contents Page Financial Trends 118 These schedules contain trend information to help the reader understand how the District’s financial performance and well-being have changed over time. Revenue Capacity 126 These schedules contain information to help the reader assess the affordability of the District’s most significant local revenue source, the property tax. Debt Capacity 132 These schedules present information to help the reader assess the affordability of the District’s current levels of outstanding debt and the District’s ability to issue additional debt in the future. Demographic and Economic Information 136 These schedules offer demographic and economic indicators to help the reader understand the environment within which the District’s financial activities take place. Operating Information 138 These schedules contain service data to help the reader understand how the information in the District’s financial report relates to the services the District provides and the activities it performs. Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year. The District implemented GASB Statement 34 for the year ended June 30, 2000; schedules presenting governmentwide information include information beginning in that year. 117 This Page is Intentionally Left Blank. ® Committed to Excellence and Equity 7030 Coffman Road Dublin, Ohio 43017 (614) 764-5913