District Budget
July 1, 2012 – June 30, 2013
Worthington City School District
Worthington, Ohio Franklin County
www.worthington.k12.oh.us
WORTHINGTON CITY SCHOOL DISTRICT
TABLE OF CONTENTS
INTRODUCTORY SECTION
Page
Introduction Letter .............................................................................................1
Budget at a Glance ...........................................................................................5
Executive Summary- Revenue Analysis ...........................................................6
Executive Summary- Expenditure Analysis.......................................................9
Community Profile ...........................................................................................13
Leaders/Organizational Chart .........................................................................14
Mission and Goals ..........................................................................................16
Budget Timeline ..............................................................................................18
Budget Process...............................................................................................19
FINANCIAL SECTION
Fund Structure ............................... ………………………………………………25
All Funds Budget Summary ................. ……………………………………..……26
General Fund Budget:
Five-Year Forecast .....................................................................................30
Summary ....................................................................................................31
High Schools...............................................................................................32
Middle Schools ...........................................................................................34
Elementary Schools ....................................................................................36
Departments ...............................................................................................42
Debt Service Fund Budget ..............................................................................68
Capital Projects Funds Budget:
Permanent Improvements Fund .................................................................71
Building Fund ..............................................................................................72
Special Revenue Fund Budgets:
Food Service Fund .....................................................................................74
Other Local Sources Fund ..........................................................................76
Uniform School Supplies Fund ...................................................................77
Special Rotary Fund ...................................................................................78
Public School Support Fund .......................................................................79
Other Local Grants Fund ............................................................................80
District Managed Activities Fund.................................................................81
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WORTHINGTON CITY SCHOOL DISTRICT
TABLE OF CONTENTS
Auxilliary Services Fund .............................................................................82
EMIS Fund ..................................................................................................83
Data Communications Support Fund ..........................................................84
Other Miscellaneous State Grants Fund .....................................................85
Education Jobs Fund ..................................................................................86
Race to the Top Fund .................................................................................87
Special Education IDEA Grant Fund...........................................................88
Vocational Education (Perkins) Grant Fund ................................................89
State Fiscal Stabilization Fund....................................................................90
Title II-D Technology Grant Fund................................................................91
Title III LEP Grant Fund ..............................................................................92
Title I Economically Disadvantaged Grant Fund .........................................93
Safe and Drug Free Schools Grant Fund ...................................................95
Special Education Preschool Grant Fund ...................................................96
Improving Teacher Quality Grant Fund.......................................................97
Other Miscellaneous Federal Grant Fund ...................................................98
Internal Service Fund Budgets:
Intra-District Services Fund ........................................................................99
Workers Compensation Fund ...................................................................100
Private Purpose Trust Fund Budget ..............................................................101
STATISTICAL SECTION
District Comparisons .....................................................................................104
Operating Indicators ......................................................................................105
Demographic and Economic Statistics ..........................................................106
Prinicpal Employers ......................................................................................107
Top Taxpayers ..............................................................................................108
Property Tax Rates .......................................................................................109
Glossary of Terms.........................................................................................110
Employees By Category................................................................................111
ii
Worthington Schools
Thomas Tucker, PhD, Superintendent
Jeffrey McCuen, CPA, Treasurer
200 E. Wilson Bridge Rd.
Worthington, Ohio 43085
Phone: 614-883-3000
Fax:
614-883-3010
June 25, 2012
Members of the Board of Education and Citizens of the Worthington School District:
We are proud to present the proposed fiscal year 2013 budget for the Worthington City School District.
This document is intended to illustrate to all stakeholders, in an understandable manner, how District
resources are being utilized to meet its goals and accomplish its mission. We hope this document helps to
create a more open and accountable picture of the District so that informed decisions can be made and
resources can be effectively allocated.
This budget is prepared on a budgetary basis of accounting for the period July 1, 2012 to June 30, 2013
and includes all funds under the direct control of the District. This basis of accounting is different than
the District’s CAFR which is prepared on a GAAP basis. The major differences are:
A.
B.
C.
D.
Revenues are recorded when received in cash (budget basis) as opposed to when susceptible to accrual
(GAAP basis);
Expenditures are recorded when encumbered (budget basis) as opposed to when the liability is
incurred (GAAP basis);
Encumbrances are recorded as the equivalent of expenditures (budget basis) as opposed to a
reservation of fund balance (GAAP basis); and
Investments are recorded at cost (budget basis) as opposed to fair value (GAAP basis).
INITIATIVES AND SHORT TERM GOALS
The 2013 school year will be a very exciting yet challenging time for Worthington Schools. New state
academic standards will be implemented, a new teacher evaluation system will be developed, renewal
efforts will continue, and an entire new Student Management System, Infinite Campus, will be
implemented. This will all be accomplished with $3 million less in state funding than we received in
2012.
The District remains committed to its long term goals of developing life long learning through leadership,
effective teaching practices, and wise resource management. A comprehensive framework, which can be
found on page 16, continues to guide our decisions. One of the top priorities of 2013 will focus on
academic growth, providing at least one year’s worth of growth to all students while providing more than
one year’s worth of growth to those students who are behind. Data teams developed last year at each
building will be able to comprehensively evaluate each child’s needs, allowing this type of targeted
growth to be achieved.
The District begins year three of the federal Race to the Top (RttT) program. These funds are being used
to adopt the new academic content standards, develop and utilize data systems to improve student
achievement, and design and implement a new teacher and principal evaluation system which will
incorporate student academic growth as one of multiple factors.
1
2
3
WORTHINGTON CITY SCHOOL DISTRICT
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4
Budget At A Glance
Revenue Highlights
General Fund projected revenues total $116.9 million, an increase of $1.3 million
Timing difference of $2 million due to tax advances that were estimated to be
received in 2012 that will now be received in 2013
Increase of $2 million Local Property Tax revenue due to the full collection of the
phased in 2009 operating levy
Decrease of $2.2 million Tangible Property Tax reimbursement from the state
Decrease of $0.75 million in federal Education Jobs Stimulus funds
No change in basic state funding
All other funds projected revenues total $18.9 million, a decrease of $2 million due to
lower debt payments requiring lower property tax receipts
Expenditure Highlights
General Fund budgeted expenditures total $118.8 million, an increase of $3.5 million
Savings of approximately $1 million in wages resulting from over 40 teacher
retirements replaced with entry level teachers
Decrease of $0.8 million in severance payments due to severances paid at the end
of 2012 instead of the usual beginning of 2013
Increase of $1.7 million in employee health insurance costs
Increase in estimated tuition costs of $1 million due to autism scholarships and the
recently enacted Jon Peterson Scholarship as well as other special education tuition
costs for high needs children.
Increase of $500,000 in rmaintenance, $500,000 in textbooks, and $350,000 in
consultants for deferred maintance and other capital expenditures previously
funded in the Capital Improvement Building Fund approved in 2006 that has been
exhausted, thus moving the expenses back into the General Fund
Decrease in utility cost of $0.2 million due to successful renegotiation of fixed utility
contract
All other funds projected expenditures total $24 million, a decrease of $1.7 million, mainly
related to debt service fund payments decreasing as well depletion of the 2006 Capital Bond
Staffing Highlights
At this time staffing is expected to remain consistent with the exception of the following:
Special Education Certified Staff to address additional needs
Special Education Classified Aides to address additional needs
Reduction of High School Secretary due to decreased enrollment
Addition of Secretary for Registration Center
Reduction of Certified Trainer
Addition of Safe and Drug Free School Teacher Leader
Net Budgeted Change in FTE of General Fund Positions
5
2.00
2.00
(1.00)
1.00
(1.00)
1.00
4.00
Executive Summary - Revenue Analysis
Total 2013 Projected Revenues All Funds: $135.8 Million
<1% 5% 2%
7%
General
160,000,000
150,000,000
Special Revenue
140,000,000
130,000,000
Capital Projects
120,000,000
Debt Service
110,000,000
100,000,000
Trust & Internal
Service
90,000,000
20
07
20
08
20
09
20
10
20
11
20
12
20
13
20
14
20
15
20
16
86%
Total
General
Revenue for all 26 District funds for 2013 is projected to total $135.8 million, a decrease of $0.1 million from
2012 total revenue. Beyond 2013 total revenue for the General Fund is expected to decline $3.4 million in 2014
and $1.8 million annually thereafter, while all other funds are projected to remain flat. Analysis of each fund
category is described below.
General Fund
(For purposes of this summary, we include the Education Jobs Fund with the General Fund since it was intended
to alleviate operating fund issues)
Total projected revenue for the General Fund is $116.9 million, an increase of $1.3 million from 2012. The
District had been projecting a decrease of $1.1 million due to Tangible Property Tax Reimbursement phase out
(described below). However, due to a timing issue the District received $1 million less in property tax advances
in 2012 and will therefore receive $2 million more in 2013, assuming the District receives the normal $7.5 million
advances at the end of 2013 (illustrated by the dip in the graph below).
The three main sources of General Fund revenue are real estate property taxes (and Homestead/Rollback
Reimbursement), tangible personal property taxes (and reimbursement), and basic state aide.
Real Estate Property Taxes
Real Estate Tax Revenue
80,000,000
75,000,000
70,000,000
65,000,000
60,000,000
2009
2010
2011
2012
2013
2014
2015
2016
As a result of the passage of the 2009 incremental levy, an additional 1.5 mills were assessed beginning January
1, 2012, and the entire 6.9 mills will be fully collected in 2013, increasing total collections to $78 million. At that
point, due to Ohio’s laws and the fact that Worthington does not have much area for new construction, total
collection will remain relatively flat at $78 million. This stair stepping effect is created because Ohio law states
that no matter what the change in value of property is, the total dollar amount collected will not increase from the
6
Executive Summary - Revenue Analysis
year in which the levy was first passed (except for 4.5 inside mills which do get growth). Therefore, unless a
District passes a new levy or has tremendous growth, real estate revenues flatten out.
Homestead and Rollback Reimbursements are linked to property taxes and are the result of tax credits the State
provides to eligible homeowners on the first 10% of owner occupied residential property values. The State
reimburses the District the amount that otherwise would have been collected from the homeowner. The
projections follow closely to real estate revenues above, with the District projected to receive $8.5 million in
2013, a slight increase due to the full collection of the incremental levy. Reimbursement will then remain flat for
2014 and beyond.
Homestead and Rollback Reimbursement
10,000,000
9,000,000
8,000,000
7,000,000
6,000,000
5,000,000
2009
2010
2011
2012
2013
2014
2015
2016
Tangible Personal Property Taxes
Tangible personal property taxes, which are assessed on the equipment and inventory used in business, are a
different story. The State eliminated this tax in 2005 (except for public utility property) in an effort to increase
business growth in Ohio. However, school districts were dependent on this source of revenue. In an effort to
lessen the impact, the State decided to gradually phase out this tax over 4 years (6 years for telecommunications
equipment) and to “hold harmless” Districts by reimbursing them the funds they would have collected had the tax
still remained in effect.
This reimbursement was scheduled to gradually decrease beginning in 2014, but with the passage of the current
biennial state budget bill, that reduction was accelerated, and in 2012 the District lost $2.2 million. The District is
now projected to lose another $2.2 million in the current (2013) budget and $2.2 million annually thereafter until
2018, when the District will have lost a total of $15 million annually. As the graph below illustrates, over the 5
year period from 2012 to 2017 the District will have lost a total of $46.2 million, which is one-third of the annual
operating budget.
Tangible Tax and Reimbursement
Reimb.
20,000,000
Tax
10,000,000
0
2006
2007
2008
2009
2010
2011
7
2012
2013
2014
2015
2016
2017
Executive Summary - Revenue Analysis
State Basic Aide
State Basic Aide is the third major component of funding for our District, and due to the economy and pending
funding reform efforts, it is a major source of uncertainty. Under the Governor’s current 2012-13 State Budget,
State Basic Aide is projected to remain flat at $14.2 million for 2013. It is currently projected to continue to
remain flat for 2014 and beyond, which is the best available data at this time.
To make matters more complicated, a portion of the State’s basic education budget for 2010 and 2011 was
supported by Federal Stimulus dollars. For Worthington, that amount was $1 million in 2010 and 2011, which
was no longer received in 2012. However, $0.75 million was received in 2012 through the Federal Ed Jobs
program, but that too was a one-time funding source that will be lost in 2013. Below is a graph illustrating the
combined effects of the changes in State Aide inclusive of basic aide, stimulus funds, and Ed Jobs funds. As you
can see, from 2009 to 2013, the District has lost $2 million annually in State Basic Aide.
Total Gross State Basic Aide
17,000,000
16,000,000
15,000,000
14,000,000
13,000,000
12,000,000
2009
2010
2011
2012
2013
2014
2015
2016
Debt Service Fund
Total revenue for the Debt Service Fund for 2013 is projected to be $5.5 million, a decrease of $1.5 million from
2012. Total principal and interest payments are budgeted at $6.3 million, which is $2.1 million less than 2012 due
to the paying down of principal. The county adjusts effective millage levied on property annually so that the
District only collects enough to cover that year’s debt payments. Effective millage for 2013 is projected at 3.0
mills compared to 3.8 mills levied in 2012. The District hopes to issue part of the $40 million of new debt if the
November 2012 levy is successful and will amend the Debt Service budget as necessary.
Capital Projects Funds
The two capital projects funds are the Permanent Improvements Fund and the Building Fund. The PI fund has a
beginning balance of $2.3 million, which is mostly the result of past years’ land sales since the District does not
have a PI levy in effect. The only budgeted revenue is $71,429 related to a long term installment sale of property
to the City of Worthington.
The Building Fund accounts for any capital bond levy proceeds and related expenses. The only projected revenue
is $2,000 in interest income related to the unspent proceeds, which are expected to be spent by the end of the
summer. The District intends to put a Capital levy on the November 2012 ballot which may result in a portion of
$40 million of bond sales, and the Capital Projects Fund budget will be amended as necessary. Please turn to
page 72 for a more detailed analysis of the District’s capital plan.
Special Revenue Funds
Special revenue funds are used to account for specific revenue sources that are legally restricted to expenditures
for certain purposes. These mostly include all local, state, and federal grants as well as athletics and food
services. Total revenue of all 19 special revenue funds is projected at $10.2 million, a decrease of $0.5 million
mostly the result of the lost one-time Education Jobs funding described earlier. Grant revenues can fluctuate
depending on awards and actual cash draw downs. For a more detailed analysis of each special revenue fund
please turn to page 67 of the Financial Section of this document.
8
Executive Summary - Expenditure Analysis
Total 2013 Budgeted Expenditures All Funds: $142.8 Million
2% 4%
9%
2%
160,000,000
General
150,000,000
Special Revenue
140,000,000
130,000,000
Capital Projects
120,000,000
Debt Service
110,000,000
100,000,000
Trust & Internal
Service
90,000,000
2009 2010 2011 2012 2013 2014 2015 2016
83%
Total
General
Expenditures for all 26 District funds for 2013 are projected to total $142.8 million, an increase of $1.8 million
from 2012. Beyond 2013, total expenditures for the General Fund are projected to increase $3 to $4 million
annually, or 3%, while all other funds are expected to remain flat. Analysis of each fund category is described
below.
General Fund
(For purposes of this summary, we include the Education Jobs Fund with the General Fund since it was intended
to alleviate operating fund issues.)
The District has made great efforts to contain expenditures and stretch budget resources. General Fund
expenditures for 2013 are budgeted at $118.8 million, which represents an increase of 3 percent.
The majority of the District’s General Fund expenditures are related to salaries and fringe benefits, accounting for
83% of total expenditures. Shown below is a graph of projected total salary expenditures:
Total Salaries
$80,000,000
$70,000,000
$60,000,000
2009
2010
2011
2012
2013
2014
2015
2016
General Fund salaries are budgeted at $71.6 million, a decrease of $1.8 million from 2012. This decrease is a
result of the following:



Savings of approximately $1 million as a result of over 40 retirees replaced with entry level
teachers.
Decrease of $0.8 million in certified severance payments. In 2012, the District paid severance
payments in June instead of the usual July since school ended in May, causing two years of
severance payments to occur in 2012.
Increase of $125,000 related to 4 additional FTE to address special education needs.
9
Executive Summary - Expenditure Analysis
Fringe benefits are budgeted at $27.2 million, an increase $1.7 million or 6% from 2012. Majority of
expenditures, as illustrated below, are related to retirement contributions and medical insurance.
Fringe Benefits By Type (in Millions)
2010
$11.3
$12.6
$1.8
2011
$11.2
$12.6
$1.6
2012
$11.0
$13.2
2013
$10.8
2014
$11.0
2015
$11.4
2016
$11.7
$0.0
$5.0
$1.7
$14.6
$1.8
$16.2
$1.8
$17.2
$1.8
$1.8
$17.8
$10.0
Retirement
$15.0
$20.0
Health Insurance
$25.0
$30.0
$35.0
Other
Retirement contributions are budgeted at $10.8 million and represent the District’s share of annual contributions
into the state retirement systems, which by law is currently set at 14% of the employee’s wages. These amounts
will correspondingly decrease from 2012 due to the total wage decrease described earlier. There is currently
discussion in state legislature to adjust the employee and employer contribution rates, however we feel those
changes would be phased in over time if at all and will not impact the current year budget or forecast.
During 2011 labor negotiations, the District took some very positive steps toward containing rapidly rising
employee health insurance costs that are reflected in the 2013 budget. Although the District is expecting premium
renewal increases of 13% in January 2013, the District was able to cap its exposure to rising health insurance
costs. Outlying years of 2014 to 2015 show 11% and 3% increases, respectively, which is the best available data
at this time. Management will continue to look for ways to contain these costs.
Other benefits include Workers Compensation insurance and Medicare payments. Both of these are directly
related to gross payroll and therefore will decrease slightly as a result of decreased total wage expenditures
described earlier. The District anticipates lowered Workers Compensation premiums beginning in 2014, saving
an additional $90,000 annually.
10
Executive Summary - Expenditure Analysis
Purchased services include utilities, repairs and maintenance, consultant services such as legal and technical,
teacher substitutes, and tuition paid to other districts and organizations that resident students attend. The graph
below illustrates purchased services by major category.
Purchased Services (in Millions)
2010
0.8
$2.9
$3.6
2011
0.9
$2.5
$4.0
2012
0.9
$2.9
$2.5
$3.8
2013
1.4
$2.7
2014
1.4
$2.9
2015
1.5
2016
1.6
$-
$2.4
$3.5
$4.8
$5.1
$3.0
$4.7
$5.6
$3.2
$2
$4.7
$4.8
$6.1
$4
Maintenance
$6
$8
Utilities
Tuition
$4.8
$10
$12
$14
$16
Other
Total purchased services for 2013 are budgeted at $13.6 million, which represents an increase of $2.5 million, or
22%. Tuition to other entities, such as charter schools, community schools, and special education institutions as
well as autism scholarships, are budgeted at $4.8 million, an increase of $1 million. State law requires the District
to fund up to $20,000 per child for those designated as autistic and who seek services elsewhere, and that
population has risen rapidly the past few years. The newly created Jon Peterson Scholarship related to special
needs children and open school choice is also expected to increase tuition costs dramatically but is hard to
measure at this time. In addition, the District contracts with the ESC and other organizations to provide services
for severely handicapped children, and those costs have risen as well. The District must also pay charter schools
for the aid received from the state for those students.
Utilities are budgeted to decrease $0.2 million. The District has negotiated multi-year gas and electric contracts,
decreasing natural gas costs by $300,000 from 2012 and holding steady electric costs.
Repairs and maintenance costs are budgeted to increase $0.5 million, which is the result of the General Fund
absorbing deferred maintenance costs previously funded through the Building Fund. Also, other services are
budgeted to increase $1.2 million, which includes $0.35 million for technology services previously funded
through the Building Fund as well as $1.5 million for teacher substitutes.
Supplies are budgeted at $3.1 million and represent an increase of $0.8 million. Buildings are allowed to
carryover unused supply funds from the previous year, which total $0.2 million for 2013. In addition, $0.5
million related to textbooks and software subscriptions previously funded in the Building Fund are now budgeted
in the General Fund.
Other expenditures are budgeted at $3.0 million, no change from the prior year. The majority of other
expenditures include a $1.1 million transfer to the Debt Service fund for principal and interest on the District’s
energy conservation notes and certificates of participation. These principal and interest payments are made with
operating cost savings and not tax revenue. County auditor and treasurer fees related to the collection and
distribution of tax levies are budgeted at $1.4 million, an increase of $0.3 million from 2012. During 2012 the
District received a refund of $0.3 million auditor and treasurer fees which abnormally lowered 2012 expenditures.
In addition, the District made an advance to various federal grant funds totaling $0.4 million that is not anticipated
to occur in 2013 at this time.
11
Executive Summary - Expenditure Analysis
Debt Service Fund
Total outstanding debt at the beginning of budget year 2013 is $49.1 million, a decrease of $6.2 million which
reflects principal payments of $6.2 million and no issuances during 2012. The budget for 2013 includes principal
payments of $4.4 million and interest payments of $1.9 million, a decrease of $2.0 and $0.2 million respectively.
The District is hopeful that voters will approve a no new millage bond issue in November, allowing the District to
fund $40 million of additional capital outlay expenditures without increasing taxes. The Debt Service Fund
would then be amended to include issuance costs as appropriate. For a more detailed analysis of Debt Service
schedules and calculations, see page 68 of the financial section of this document.
Capital Projects Funds
The two capital projects funds are the Permanent Improvements Fund and the Building Fund. The PI fund has a
beginning balance of $2.3 million, which is mostly the result of past years’ land sales since the District does not
have a PI levy in effect. Budgeted expenditures of the PI fund are $1.7 million, which includes warehouse facility
rental of $42,000 and various energy control services of $100,000. The additional amount is appropriated in case
of emergency. The Building Fund has a beginning available fund balance of $2.6 million. Budgeted expenditures
total $1.4 million which includes the remaining funds of the $37.5 million 2006 Bond Levy. The additional $1.1
million is interest earned on those proceeds and is not budgeted at this time. The District intends to put a Capital
levy on the November 2012 ballot which may result in an increase in appropriations if successful. Those funds
would be appropriated according to the District’s five year capital plan as outlined on page 72 of the financial
section. For a complete listing of potential capital projects, please visit the District’s website at
www.worthington.k12.oh.us.
Special Revenue Funds
Special revenue funds are used to account for specific revenue sources that are legally restricted to expenditures
for certain purposes. These mostly include all local, state, and federal grants as well as athletics and food
services. Total budgeted expenditures are $12.2 million, an increase of $1.6 million and reflect the spending
down of the beginning available balance related to grant carryover. Most federal and state grants have time
restrictions so that money is spent shortly after being received. In total, 91.1 FTE are to be funded through
various special revenue funds at a budgeted cost of $4.3 million. Each fund is unique and we encourage you to
review the financial section beginning on page 67 for a description and analysis of each special revenue fund.
12
Community Profile
District Profile
The Worthington City School District operates as an independent
political subdivision of the State of Ohio subject to provisions of
the Ohio Constitution and Ohio Revised Code. As such, there is
no authority to have a charter or adopt local laws. The District is
not a part of, or under the control of, the City of Worthington.
The District encompasses approximately 20 square miles
and includes all of the City of Worthington and Village of
Riverlea, as well as portions of the City of Columbus and Perry
and Sharon Townships. It is entirely located within Franklin
County.
Currently, the District operates 11 elementary schools, 1
preschool, 3 middle schools, 2 high schools, as well as both an
alternative high and middle school. A five member Board of
Education governs operations over an appointed Superintendent and Treasurer.
Social and Economic Setting
The District contains a well balanced
mix of residential and commercial
properties. Easy access to Interstates
270 and 71 and State Routes 23 and
315 have attracted multinational
corporations including Worthington
Industries, Diamond Innovations,
Anheuser Busch, Liebert Corp., and
Anthem Blue Cross. Smaller quaint
shops and restaurants dot downtown
High Street. A mixture of luxurious
home developments and newer
condominium
and
apartment
complexes allows for residential
options for a range of family
incomes.
The
Worthington
Community Center and the Parks and Recreation Department maintain top notch facilities and offerings
to accommodate a well-balanced lifestyle. Worthington Libraries have continuously been nationally
recognized as a top 10 library in the United States. All these factors as well as the short driving distance
to Ohio State University, the Columbus Zoo and Aquarium, Polaris Fashion Place, and many other shops
and restaurants make residing in the Worthington School District very attractive to potential homeowners
and families.
13
Elected Worthington City Schools Board of Education June 30, 2012
Top Row (left to right):
Charlie Wilson
614-292-3079
David Bressman, Vice Pres.
614-507-6195
Jennifer Best, President
614-761-2746
Bottom Row (left to right):
Marc Schare
614-791-0067
Julie Keegan
614-846-8825
Appointed Administrative Leaders
Trent Bowers, Assistant Superintendent....................... 450-6040
TJ Cusick, Director of Financial Operations ................ 450-6171
Tim Gehring, Director of Facilities .............................. 450-6177
Vicki Gnezda, Director of Communications ................ 450-6012
Shirley Hamilton, Director of Pupil Services ................ 450-6014
George Joseph, Director of Administrative Services ...... 450-6031
Jeff Maddox, Director of Student Support/Safety ......... 450-6029
Keith Schlarb, Director of Technology......................... 450-6131
George Sontag, Director of Transportation .................. 450-6600
Debbie Steele, Director of Food Services ...................... 450-6142
Jennifer Wene, Director of Academic Achievement ...... 450-6000
Thomas Tucker, PhD
Superintendent
Jeff McCuen, CPA
Chief Financial Officer
614-450-6021
614-450-6121
14
Organizational Chart
Board of
Education
Treasurer
Director of
Financial
Operations
Superintendent
Exec. Dir of
Admin Svcs
Director of
Food Svc
Director of IT
Assistant
Superintendent
Dir. Of Acad
Achievement
And Prof Devl
Director of
Facilities
Director of
Communication
Director of
Safety & Support
Director of
Special Ed
Director of
Transportation
15
Director of HR
Director of
Pupil Svcs
Coordinator
Of
Gifted Svcs
Mission & Goals
AREA 1: Vision, Continuous Improvement, Focus
District Intent: To ensure annual academic growth for all and catch-up growth for those behind

Establish and convey the district’s vision and mission for guiding the collaborative development and communication of
district goals
Identifying, collecting, analyzing and effectively using relevant data to identify greatest problems to be addressed, and to
create the kind of culture and expectation that supports effective data-based decision-making at all levels of the system.
Developing shared accountability by broadening the concept of accountability to include “internal” measures that hold all
adults accountable for improved student performance, rather than only external accountability imposed from outside.


OBJECTIVES:
1.
By 2013, Worthington City Schools will reduce the number of students achieving below proficient in reading by
10% annually in LEP and SWD subgroups.
2.
By 2013, Worthington City Schools will increase student achievement in math 2% annually, with a reduction in the
number of students achieving below proficient by 10% annually for LEP and SWD subgroups.
3.
By 2012, Worthington City Schools will increase the district performance index over the 2010-2011 measure of
103.1
AREA 2: Instruction
District Intent: Provide “4 C’s” Learning opportunities for all students



Focusing on collaboration, communication, critical thinking and creativity, ensuring that all children combine core
subject mastery with other significant skills, including critical thinking and problem solving, creativity and innovation,
communication, and collaboration skills; information and communication technology literacy; life skills (leadership,
ethics, personal productivity, self-directed learning); and twenty-first century content (global awareness and business
fundamentals and economic literacy).
Developing collaborative structures (e.g., district, department, building, grade-level teams) to facilitate communication,
build trust and credibility, and stay focused on the collective and shared responsibility for improving student
achievement.
Providing full access to challenging content aligned with rigorous standards for all students and student groups as part of
closing the achievement and expectation gap.
OBJECTIVES:
1.
By the end of summer 2012 a comprehensive review of the district’s secondary school course offerings, methods of
delivery and school structures to determine how to provide the most relevant courses/programs in a cost-effective
manner will be completed. As a part of this review each middle school will develop a renewal plan that focuses on
the “4 C’s” learning. Recommendations from the review as well as middle school renewal plans will be approved.
2.
By the beginning of the 2012-13 school year, all elementary schools will have an approved renewal plan in place. A
review of current renewal plan effectiveness will be completed.
3.
By July 2012, a plan for the integration of informational technology and academic achievement into instructional
technology including wireless facilities, open network and a minimum of one on-line course per high school
department will be developed and approved. The plan will include human resource allocation, access and
opportunity, management, and online/blended learning platform.
16
Mission & Goals
AREA 3: Communication & Engagement
District Intent: To enhance and promote strong internal and external relationships

Engaging both internal and external community members, defined as those individuals who affect or are affected by the
success of the district (typical stakeholder groups include, students, teachers, paraprofessionals, support staff, school
administrators, students’ immediate family members, school board members, community leaders, local business and
industry representatives and citizens who live in the community)

Gaining support for needed improvements to sustain a focus on district goals
OBJECTIVES:
1.
Implementation of a new student data management system and new website/portal by August 2012. Mobile ready.
2.
Create and implement a comprehensive communication plan that incorporates district and school newsletters,
websites, social networking and digital communication by the summer of 2012. The intent of this effort is to align
and simplify communication for all constituents.
3.
Complete a comprehensive school climate and culture assessment and action plan for improvement by summer 2012
AREA 4: Resource Management
District Intent: To manage resources efficiently and effectively



Making “proactive, highly intentional decisions” about the equitable (as compared to equal) allocation of resources to
achieve the district’s non-negotiable goals.
Advocating for the generation of additional funding aligned with meeting district goals.
Broadening the definition of resources management to include the management of time, money, staff and programmatic
resources, emphasizing the importance of directing all efforts toward student achievement.
OBJECTIVES:
1.
Develop, implement and communicate a plan for enrollment management, capacity determination, and overflow
process at the elementary level by the summer of 2012.
2.
By summer of 2012 develop and begin implementation of a plan to communicate capital improvement and operating
funding needs.
17
Fiscal Year 2013 Budget Timeline
Priortize Projects for
the Coming Year,
Repriortize Future
Projects, Determine
Cash Needs
Identify District
Capital Projects and
Needs
Complete Summer Capital Projects
Advertise, Bid,
Award Projects for
Summer
Review and Monitor FY12 Budget, Modify as Necessary
2012 Tax
Budget
Adopted
Begin staff
planning based
on enrollment
projections
Jun 2011
Jul
Aug
Sept
Oct
Nov
Review &
Finalize
Bldg/
Dept
Budgets
Distribute
Building/
Dept
Budget
Allocations
Dec
Jan
18
Finalize Staff Plan
Feb
Mar
Apr
May
Adoption of
2013 Budget,
All Funds
Jun-2012
Budget Process
Development of the Annual Budget
The Ohio Revised Code provides strict regulation over the budgetary process for local school districts.
All budget documents are prepared using the cash basis of accounting, which recognizes both receipts and
disbursements when they are received and paid for, respectively. This is different that the full accrual
basis of accounting that the annual audited financial statements are prepared using, in which revenues are
recorded when earned and expenses when the liability is incurred, regardless of the timing of the
payment. School Board policies, which can be found on the following pages, further guide how the
budget will be developed. Careful attention is paid to both the short and long term goals of the District as
well as the overall mission when developing the annual budget.
The first major document prepared is the tax budget, which is approved every January and outlines the
financial resources available over the next school year. It serves as the basis for the establishment of tax
rates. A certificate of estimated resources as well as an appropriations resolution must be on file and
approved by the County Auditor's office. Appropriations can never exceed estimated resources, thereby
creating a balanced budget. Both documents may be amended during the year to reflect changes to the
estimates as information becomes available. The legal level of budgetary control is at the fund and 1 digit
object level for the General Fund, and at the fund level for all other funds. All funds, with the exception
of agency funds, must have an annual budget.
A detailed five year forecast for the General Fund is updated in October by the Treasurer and serves as
the overall financial guide in developing the annual budget (see page 19). Staffing discussions are held
every spring by the Superintendent and Treasurer with input from building administrators and a staff plan
is developed. Building discretionary budget totals are given out to principals in April based on projected
enrollment and detailed budgets must be returned to the Treasurer's office in May. These budget totals
are then adjusted in the fall based on actual enrollment. Central Office Departmental budgets are also
formed in May. A Capital Budget is maintained by Facilities Management that outlines major capital
projects and replacement assets for the next five years. A detailed listing of the upcoming year's projects
and needs is provided to the Treasurer and incorporated into the annual budget. Funds for these projects
are usually from bond issuances but can also be from permanent improvement monies or general
operating dollars. The budget is then reviewed and finalized in early June and presented for approval by
the Board of Education at the end of June or beginning of July.
Administration, Monitoring, and Amendment of the Budget
The District utilizes the Uniform School Accounting System to monitor, control, and report all financial
activity. USAS is an interactive, online budgetary and accounting control system maintained by the State
of Ohio. A requisition is entered and then approved by the Treasurer as to the proper coding and
availability of funds, which results in a purchase order or encumbrance. Utilizing the encumbrance
system prevents the over-expenditure of each budget line item. At the close of the fiscal year,
encumbrances are carried over while the unencumbered funds are subject to re-appropriation in the next
fiscal year. Reports are provided to the Board each month detailing compliance and comparison with the
approved budget. Both expenditures and revenues are monitored closely so that any necessary changes to
the budget may be presented to the board for approval.
Transfers within the general fund budget object codes may be made by the Treasurer so long as they
remain within the same object. Transfers occurring between objects must be approved by the Board. For
all remaining funds, transfers may be made among any account codes so long as the total does not exceed
board approved appropriations for that fund as a whole.
19
Budget and Fiscal Management Policies
Fiscal Management Goals (Policy DA, 2002)
The extent and quality of learning programs are directly dependent on the funding provided and the
effective, efficient management of those funds. It follows that the District's purposes can best be
achieved through excellent fiscal management.
As trustees of the community's investment in plant, facilities, and operational funds, the Board has a
responsibility to ensure that the investment is protected and used wisely. Competent personnel and
efficient procedures are essential for sound management of fiscal affairs. The Board expects that the
Superintendent and the Treasurer will keep them informed through both oral and written reports on the
fiscal management of the schools.
With the assistance of the Treasurer and other designated personnel, the Superintendent is expected to
develop an efficient and businesslike procedure for fiscal accounting purchasing; the protection of plant,
grounds, and equipment through prudent and economical operations, maintenance, and insurance.
School officials will incorporate the use of computer technology to gain greater effectiveness and
efficiency in the management of District resources. School officials will provide support and assistance
necessary to help administrative and support personnel develop confidence in their own ability to use the
computers as management information tools.
The Board will seek to achieve the following goals:
1. to engage in thorough advance planning, with staff and community involvement, in order to
develop budgets and to guide expenditures to achieve the greatest educational returns for the
dollars expended;
2. to establish levels of funding that will provide quality education for the District’s students;
3. to use the best available techniques for budget development and management;
4. to provide timely and appropriate information to all staff with fiscal management responsibilities;
5. to establish effective procedures for accounting, reporting, business, purchasing and delivery,
payroll, payment of vendors and contractors, and all other areas of fiscal management.
Annual Budget and Appropriations Measure/ Budget Modification Authority (Pol. DB/DBK, 2002)
Budget
The purpose of the annual tax budget is to identify adequate financial resources for the education program
and to provide a basis for accountability in fiscal management. The District budget is also the legal basis
for the establishment of tax rates.
Public school budgeting is regulated and controlled by Ohio law and requirements of a board. A budget
is required for every fund that a district uses in its yearly operation.
The Superintendent and Treasurer are responsible for the preparation of the annual budget and the
presentation of the budget to the Board for adoption. The superintendent and Treasurer are responsible
for preparing financial forecasts for at least five years beyond the current fiscal year.
20
Budget and Fiscal Management Policies
Appropriations
As permitted by law, at the start of the fiscal year, the Board may pass a temporary appropriations
measure to provide for meeting the ordinary expenses of the District until such time as the Board
approves the annual appropriations resolution for the year, which is not later than October 1. if by
October 1 the county budget commission has not certified all amended certificates of estimated resources
to the Board (or submitted a certification that no amended certificates are necessary), the Board can delay
action on the annual appropriations measure until such time as the certificates are received.
Modifications to Appropriations
During the course of the fiscal year, amounts may be transferred between appropriation categories to meet
current expenditure needs. Such modifications may be brought periodically to the Board for approval.
Before the close of the fiscal year, the Treasurer will present to the Board a final appropriation resolution
reflecting all such modifications for their approval.
Fund Transfers
Transfers among funds as permitted by statutes require Board action and may require approval from the
Court of Common Pleas and Tax Commissioner.
Budget Planning (Policy DBD, 2002)
Annual Budget/Appropriations
Budget planning for the District will be an integral part of program planning so that the annual operating
budget may effectively express and implement all programs and activities of the District. Budget
planning shall be a continuing process involving broad participation by administrators, supervisors, and
other persons as needed. The proposed budget/appropriations shall reflect the needs and requirements of
all segments of the local school community. The Board shall review the proposed budget/appropriations
and shall attempt to comply with those requests it believes meet the following criteria:
 are sound educational and business practices
 are directed toward the attainment of the goals and objectives of the District; and
 are planned expenditures that do not exceed anticipated revenue.
Five Year Forecast
Budget projections should be prepared for at least five years beyond the budget year currently under
considerations. Budget planning will be related to the District's goals, objectives, and programs. These
projections will be used for planning purposes and will reflect the educational programs previously
approved. The Board shall be apprised of any changes or alterations in programs.
Tax Budget
The budget will be prepared by January 1 of each year and will cover the period from July 1 to June 30 of
the succeeding year.
21
22
23
WORTHINGTON CITY SCHOOL DISTRICT
This page left blank intentionally.
24
Fund Structure
This budget document includes 23 governmental funds, 2 proprietary funds, and 1 fiduciary trust fund.
The District also maintains 2 agency funds for student activities and other activities which is not required
to be budgeted and therefore excluded from this report.
Governmental Funds
General Fund: Accounts for the day to day operations of the District, which includes all revenues
not designated for other purposes, such as property taxes and state basic aide. The legal budget
level is by 1 level object.
Debt Service Fund: Accounts for all resources and payment of general obligation bond and note
principal, interest, and related costs. Resources are from taxes levied on properties to pay down
debt. The legal level of control is at the fund level.
Special Revenue Funds: Account for all resources from specific sources that are legally restricted
to expenditures for specified purposes. The District has 19 such funds, most of which are state
and federal grant funds. Detailed descriptions of each fund can be found in the financial section
of this book. The legal level of control is at the fund level.
Capital Project Funds: Account for financial resources to be used for the acquisition and/or
construction of major capital facilities and equipment purchases. The District has 2 such funds,
the Permanent Improvement Fund, which accounts for any energy conservation projects and
proceeds from any land or building sales, and also the Building Fund, which accounts for
revenues generated through the issuance of bonds.
Proprietary Funds
Intra-District Services Fund: An internal service fund used to account for operations of the copy
center, which provides goods and services to other funds on a cost-reimbursement basis to the
various funds including the General Fund.
Workers’ Compensation Self Insurance Fund: An internal service fund used to account for the
proceeds from premiums and claims related to the District’s workers compensation insurance. A
premium of 0.7% is charged to the fund that each employee is paid out of.
Fiduciary Fund
Private Purpose Trust Fund: Accounts for funds set aside for scholarship purposes. The income
from such funds may be expended in accordance with the trust agreement, but the principal must
remain intact.
25
Worthington City Schools - All Funds Budget Summary
Actual Fiscal Year 2010-2011
Fund
Beginning
Balance
Actual
Revenues
General:
Local Prop. Taxes
State Basic Aid
Other Intergovmntl.
Other Revenues
Salaries
Benefits
Purchased Svcs
Supplies
New Capital Outlay
Repl. Capital Outlay
Other
Non Operating
Total General
Bond Retirement
Capital Projects
Perm Improvements
Building
Capital Projects Total
Actual Fiscal Year 2011-2012
Actual
Expenses
Ending
Balance
Actual
Revenues
Actual
Expenses
79,480,561
77,649,043
14,280,686
14,372,201
23,499,294
21,254,258
1,431,171
Ending
Balance
1,650,742
72,989,220
72,890,455
25,084,181
25,694,405
9,713,576
11,137,104
2,180,635
2,288,412
151,547
237,825
78,616
87,914
1,680,398
1,443,339
1,489,601
1,541,825
37,682,770
118,691,712
113,367,774
43,006,708
114,926,244
115,321,279
42,611,673
2,565,947
8,823,828
8,837,158
2,552,617
8,014,921
8,412,681
2,154,857
2,724,403
71,429
242,324
2,553,508
118,897
370,756
2,301,649
3,981,883
9,074,467
6,104,592
6,951,758
131,028
4,466,220
2,616,566
6,706,286
9,145,896
6,346,916
9,505,266
249,925
4,836,976
4,918,215
163,796
3,182,957
3,155,575
191,178
2,890,512
3,011,774
69,916
52,217
5,070
8,600
48,687
5,994
12,150
42,531
Special Revenue
Food Service
Other Local Sources
Uniform Sch. Supplies
Special Rotary
Public School Support
Other Local Grants
District Mng. Activities
Auxiliary Services
EMIS
Data Commun.
Alternative Education
Other State Grants
Educatation Jobs
Race to the Top
Spec Ed IDEA
Vocation Education
State Stabilization
Title IID Technology
Limited English Prof.
Disadv. Children
Drug Free Schools
Spec Ed Preschool
Imrpoving Tchr Quality
Other Federal Grants
Special Revenue Totals
220,547
378,448
385,599
213,396
381,696
423,544
171,548
1,383,562
370,576
342,259
1,411,879
404,283
314,527
1,501,635
853,510
520,895
479,123
895,282
505,456
482,437
918,301
13,416
86,104
57,369
42,151
-
12,325
29,826
368,840
630,991
663,701
336,130
719,698
746,554
309,274
123,864
803,417
806,072
121,209
822,335
705,335
238,209
20,938
5,000
21,322
4,616
-
4,616
-
-
45,500
45,500
-
32,400
15,131
17,269
5,034
129,595
134,629
-
-
-
-
6,362
33,931
33,911
6,382
35,187
37,162
4,407
-
-
-
-
746,555
746,555
-
-
27,718
27,473
245
207,004
206,656
593
82,023
2,543,039
2,624,932
130
2,358,159
2,356,701
1,588
-
52,428
52,342
86
76,568
76,654
-
-
1,187,599
1,187,599
-
-
-
-
360
9,276
9,569
67
7,145
7,212
-
482
74,835
75,304
13
107,299
106,814
498
74,418
1,137,582
1,206,684
5,316
1,119,377
1,124,246
447
2,272
4,100
6,335
37
1,492
1,529
-
7,771
39,329
40,002
7,098
20,648
27,682
64
491
195,236
195,627
100
235,575
235,547
128
767
13,821
11,988
2,600
7,740
10,340
-
3,380,670
11,477,447
11,571,515
3,286,602
10,685,123
10,665,491
3,306,234
724,769
714,000
161,325
1,358,361
541,654
3,271
1,279,225
422,800
1,635
803,905
832,854
162,961
1,465,616
539,711
6,127
1,448,431
400,236
950
821,090
972,329
168,138
51,935,767
150,042,169
141,827,023
60,150,913
135,887,667
141,086,044
54,952,536
Internal Service
Intra-District Svcs
Workers Comp Insur.
Priv. Purp Trust
Total All Funds
26
Worthington City Schools - All Funds Budget Summary
Proposed Budget Fiscal Year 2012-2013
Percentage
Percentage
Change from
Estimated
Change from
Prior Year
Expenses
Prior Year
Estimated
Revenues
81,861,141
5.42%
14,268,052
-0.72%
19,137,688
-9.96%
1,665,700
0.91%
71,568,641
Ending
Balance
-1.81%
27,254,729
6.07%
13,605,632
22.16%
3,117,490
36.23%
162,715
-31.58%
44,750
-49.10%
2,005,745
38.97%
1,076,047
-30.21%
116,932,581
1.75%
118,835,749
3.05%
40,708,505
6,521,707
-18.63%
6,381,065
-24.15%
2,295,499
71,429
-39.92%
1,700,000
358.52%
673,078
2,000
-98.47%
1,428,923
-68.01%
1,189,643
73,429
-70.62%
3,128,923
-35.31%
1,862,721
2,986,100
3.31%
2,961,100
-1.68%
94,916
6,100
1.77%
14,000
15.23%
34,631
362,591
-5.01%
446,570
5.44%
87,569
395,807
-2.10%
1,346,992
328.26%
550,450
431,306
-14.67%
1,050,856
117.82%
298,751
29,826
142.00%
-
7.26%
198,108
689,552
-4.19%
800,718
822,336
0.00%
1,060,545
50.36%
-
-
-100.00%
-
49,269
225.62%
-
41,059
10.49%
-
32,000
-1.23%
-
-
36,652
4.16%
-
-
-100.00%
-
-100.00%
277,859
34.23%
278,452
34.74%
-
2,172,937
-7.85%
2,174,525
-7.73%
-
39,090
-48.95%
39,090
-49.00%
-
-
-
-
5,020
-29.74%
5,020
-30.39%
-
194,091
80.89%
194,589
82.18%
-
1,448,227
29.38%
1,448,674
28.86%
-
-
-100.00%
-
-100.00%
-
34,333
66.28%
34,397
24.26%
-
276,262
17.27%
276,390
17.34%
-
-
-100.00%
-
-100.00%
-
10,210,263
-4.44%
12,252,072
14.88%
1,264,425
1,510,000
553,500
1,000
3.03%
2.55%
-83.68%
1,610,211
634,560
1,000
11.17%
58.55%
5.26%
720,879
891,269
168,138
135,802,480
-0.06%
142,843,580
1.25%
47,911,436
27
WORTHINGTON CITY SCHOOL DISTRICT
This page left blank intentionally.
28
29
67,172,483
21,757,484
7,010,881
2,459,479
446,003
0
1,695,361
100,541,691
0
0
0
0
100,541,691
Expenditures
Personal Services
Employees' Retirement/Insurance Benefits
Purchased Services
Supplies and Materials
Capital Outlay
Intergovernmental (7600 and 7700 functions)
Other Objects
Total Expenditures
Other Financing Uses
Operating Transfers-Out
Advances-Out
All Other Financing Uses
Total Other Financing Uses
Total Expenditures and Other Financing Uses
3.010
3.020
3.030
3.040
3.050
3.060
4.300
4.500
5.010
5.020
5.030
5.040
5.050
3,418,197
8.010 Encumbrances June 30
9,323
$22,843,275
9,393
$27,613,763
3,118,000
0
0
5,122,700
0
8,240,700
1,484,732
37,339,195
31,750,002
5,589,193
749,500
86,900
0
836,400
106,479,750
69,911,488
22,908,493
8,464,643
2,235,216
507,588
0
1,615,922
105,643,350
0
1,421
1,421
112,068,943
$66,846,563
10,928,141
16,046,713
102,989
0
14,687,065
3,456,051
112,067,522
Fiscal Year
2008 Actual
9,358
$26,492,205
3,118,000
0
0
7,507,520
0
10,625,520
1,537,148
38,654,873
37,339,195
1,315,678
9,453
$26,726,520
3,118,000
0
0
7,838,250
0
10,956,250
1,868,686
39,551,456
38,654,873
896,583
966,144
24,400
0
990,544
112,563,180
1,611,214
111,572,636
1,206,819
109,805,429
942,302
23,953
0
966,255
110,771,684
73,360,571
25,061,661
9,281,973
2,075,920
181,297
23,953
12,343
36,296
113,459,763
$70,133,625
3,185,452
14,970,620
90,610
976,509
22,165,070
1,901,581
113,423,467
Fiscal Year
2010 Actual
72,276,386
24,903,681
8,873,349
2,220,862
324,332
86,900
14,077
100,977
112,087,362
$68,411,599
6,414,636
16,203,295
151,151
0
18,405,938
2,399,766
111,986,385
Fiscal Year
2009 Actual
9,282
$30,643,108
3,118,000
0
0
9,245,600
0
12,363,600
1,305,837
44,312,545
39,551,456
4,761,089
987,401
502,200
0
1,489,601
115,118,215
1,689,853
113,628,614
73,742,101
25,320,571
10,345,155
2,292,184
238,750
24,400
8,916
33,316
119,879,304
$76,463,347
3,017,213
14,595,580
91,284
1,187,598
23,093,112
1,397,854
119,845,988
Fiscal Year
2011 Actual
9,383
$30,631,090
3,118,000
0
0
7,500,000
0
10,618,000
1,868,686
43,117,776
44,312,545
-1,194,769
1,051,125
0
0
1,051,125
117,757,554
1,517,749
116,706,429
73,643,928
26,272,871
12,322,253
2,751,485
198,143
502,200
0
502,200
116,562,785
$75,539,166
3,071,573
14,176,764
91,288
771,041
21,180,753
1,230,000
116,060,585
Fiscal Year
2012 Forecasted
WORTHINGTON CITY SCHOOL DISTRICT
FRANKLIN COUNTY
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
FOR THE FISCAL YEARS ENDED JUNE 30 2007, 2008, 2009, 2010 AND 2011 ACTUAL;
FORECASTED FISCAL YEARS ENDING JUNE 30, 2012 THROUGH 2016
See Notes to the Five Year Forecast on the District's Website at www.worthington.k12.oh.us
Enrollment
15.010 Unreserved Fund Balance June 30
1,750,000
0
0
3,710,100
28,430
5,488,530
31,750,002
7.020 Cash Balance June 30
9.040
9.045
9.050
9.060
9.070
9.080
36,519,588
Cash Balance July 1 - Excluding Proposed Renewal/
7.010 Replacement and New Levies
Reservation of Fund Balance
Contingency
Fiscal Stabilization
Debt Service
Property Tax Advances
Bus Purchases
Subtotal
-4,753,654
Sources over (under) Expenditures and
6.010 Other Financing Uses
0
684
684
95,788,037
Other Financing Sources
Advances-In (5200)
All Other Financing Sources (including 1931 and 1933)
Total Other Financing Sources
Total Revenues and Other Financing Sources
2.050
2.060
2.070
2.080
$49,702,149
14,564,191
16,255,173
155,005
0
10,906,131
4,204,704
95,787,353
Revenues
General Property Tax (Real Estate)
Tangible Personal Property Tax
Unrestricted Grants-in-Aid (All 3100's except 3130)
Restricted Grants-in-Aid (All 3200's)
Restricted Federal Grants-in-Aid SFSF (4220)
Property Tax Allocation (3130)
All Other Revenues except 1931,1933,1940,1950,5100, 5200
Total Revenues
Fiscal Year
2007 Actual
1.010
1.020
1.035
1.040
1.045
1.050
1.060
1.070
LINE
NUMBER
30
0%
-19%
0%
-14%
0%
43%
-3%
12%
-125%
-29%
2%
6%
-100%
-10%
3%
0%
4%
19%
20%
-17%
1958%
-100%
1407%
-3%
-1.2%
1.8%
-2.9%
0.0%
-35.1%
-8.3%
-12%
-3%
Percentage
Change
9,555
$27,252,722
3,118,000
0
0
7,500,000
0
10,618,000
1,868,686
39,739,408
43,117,776
-3,378,368
1,076,047
0
0
1,076,047
118,835,749
1,912,039
117,759,702
71,568,641
27,254,729
12,986,176
3,834,030
204,087
0
0
0
115,457,381
$77,600,749
3,275,892
14,176,764
91,288
75,000
19,062,688
1,175,000
115,457,381
Fiscal Year
2013 Forecasted
9,668
$18,163,702
3,118,000
0
0
7,500,000
0
10,618,000
1,868,686
30,650,388
39,739,408
-9,089,020
1,101,619
0
0
1,101,619
122,550,769
1,969,400
121,449,150
72,629,366
29,009,981
13,681,142
3,949,051
210,210
0
0
0
113,461,749
$77,807,225
3,275,892
14,176,764
91,288
100,000
16,860,580
1,150,000
113,461,749
Fiscal Year
2014 Forecasted
9,730
$3,317,109
3,118,000
0
0
7,500,000
0
10,618,000
1,868,686
15,803,795
30,650,388
-14,846,593
876,170
0
0
876,170
126,528,203
2,028,482
125,652,033
74,518,863
30,400,901
14,419,748
4,067,523
216,516
0
0
0
111,681,610
$78,229,928
3,275,892
14,176,764
91,288
100,000
14,682,738
1,125,000
111,681,610
Fiscal Year
2015 Forecasted
$
9,827
(17,046,595)
3,118,000
0
0
7,500,000
0
10,618,000
1,868,686
-4,559,909
15,803,795
-20,363,704
948,414
0
0
948,414
130,382,135
2,089,336
129,433,721
76,455,181
31,271,599
15,205,045
4,189,549
223,011
0
0
0
110,018,431
$78,735,492
3,275,892
14,176,764
91,288
100,000
12,513,995
1,125,000
110,018,431
Fiscal Year
2016 Forecasted
Revised 5/4/12
1200
1300
1400
Special Instruction
Vocational Instruction
Adult/Continuing Instruction
31
2800
2900
Transportation
Central Support
7200
7400
7500
Transfers Out
Advances Out
Refund of Prior Year Receipts
Grand Totals
4000
Extracurricular Activities
Subtotal Support Services
2700
2400
Administration
Operation & Maintenance
2300
Board of Education
25/2600
2200
Instructional Staff Support
Fiscal & Business Services
2100
Pupil Support
Subtotal Instructional Services
1100
Account #
Regular Instruction
Appropriations
$ 71,568,641
1,564,914
23,818,526
878,262
2,418,861
4,431,800
645,085
5,473,203
22,375
5,450,093
4,498,847
46,185,201
-
425,839
6,948,828
$ 38,810,534
Salaries
$ 27,254,729
$ 13,605,632
43,520
298,084
45,100
197,600
4,283,904
439,500
554,412
15,000
795,590
219,712
7,011,294
800
700,000
1,779,745
4,530,749
6,550,818
$
Purchased
Svcs
10,407,384
354,965
845,589
2,009,059
262,366
2,548,807
3,049
2,894,994
1,488,555
16,549,261
-
144,408
2,411,548
$ 13,993,305
Benefits
$
$
3,117,490
8,510
1,664,776
1,400
657,750
673,634
10,300
130,561
50
129,597
61,484
1,444,204
2,000
300
49,123
1,392,781
Supplies
$
$
162,715
22,765
60,894
-
3,500
13,280
-
14,100
-
28,450
1,564
79,056
-
-
10,000
69,056
New Capital
Outlay
$
$
44,750
-
41,650
-
-
40,500
-
1,000
-
150
-
3,100
-
-
-
3,100
$
$
2,005,745
-
1,999,051
-
-
1,600
1,701,043
16,125
28,000
250,800
1,483
6,694
-
-
769
5,925
Replacement
Capital Outlay Miscellaneous
$
1,076,047
-
-
1,076,047
Other Uses
-
-
1,076,047
1,937,793
-
44,543,099
1,279,727
4,123,300
11,453,777
3,058,294
8,738,208
68,474
9,549,674
6,271,645
71,278,810
2,800
1,270,547
11,200,013
58,805,450
$ 118,835,749
$
Totals
General Fund Proposed 2013 Budget Summary
High Schools
The District operates 2 high schools, Thomas Worthington on the east side of the Olentangy River and
Worthington Kilbourne on the west side. Thomas is the original high school and was opened in 1951 while
Kilbourne was opened in 1991. The District also operates a small alternative high school, Linworth, which
serves the needs of non-traditional students.
2010-11
Actual
Thomas Worthington HS
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Maintenance Services (Utilities)
Maintenance Supplies
Total
Worthington Kilbourne HS
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Maintenance Services (Utilities)
Maintenance Supplies
Total
2011-12
Actual
2012-13
Proposed
Budget
% Change
$ 10,229,951
3,498,919
60,862
91,401
18,298
3,878
489,582
37,920
$ 14,430,811
$
9,766,065
3,442,607
54,191
66,993
50,126
5,766
471,539
41,733
$ 13,899,020
$
9,723,075
3,685,754
60,862
70,500
16,500
6,500
473,810
42,000
$ 14,079,001
0%
7%
12%
5%
-67%
13%
0%
1%
1%
$
9,489,388
3,245,626
48,452
99,990
6,903
1,545
627,160
29,365
$ 13,548,429
$
9,136,232
3,220,587
34,259
73,426
11,212
1,650
611,116
33,384
$ 13,121,866
$
9,076,847
3,440,786
19,560
92,300
12,600
1,783
567,373
42,000
$ 13,253,249
-1%
7%
-43%
26%
12%
8%
-7%
26%
1%
$
$
$
835,085
316,558
6,819
8,700
1,650
41,633
5,600
1,216,045
-1%
6%
-18%
74%
34%
100%
-1%
0%
1%
$ 19,635,007
7,443,098
87,241
171,500
30,750
8,283
1,082,816
89,600
$ 28,548,295
-1%
7%
-10%
18%
-51%
12%
-4%
11%
1%
Linworth Alternative HS
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Maintenance Services (Utilities)
Maintenance Supplies
Total
$
Total All High Schools
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Maintenance Services (Utilities)
Maintenance Supplies
Total
$ 20,626,845
7,054,937
116,921
193,115
36,879
5,423
1,158,452
68,885
$ 29,261,457
907,506
310,392
7,607
1,724
11,678
41,710
1,600
1,282,217
32
$
844,308
297,625
8,357
4,998
1,234
41,971
5,600
1,204,093
$ 19,746,605
6,960,819
96,807
145,417
62,572
7,416
1,124,626
80,717
$ 28,224,979
$
High Schools
The total high school budget for 2013 is $28.6 million, which represents approximately no change from 2012.
Due to recent declined enrollment and on the recommendation of our performance audit, staff was reduced by 1
secretary as well as 2 half time trainers. A newly created Safe and Drug Free Schools Leader will be funded to
better address and monitor health and safety concerns.
2013 Budgeted FTE
Kilbourne
Linworth
Thomas
Total
Principals/Asst. Principals
Athletic Director
Counselors
Librarian
Regular Teachers
Special Ed Teachers
Vocational Ed Teachers
Supplemental Svc Tchrs
Other Educational Assgn.
Psychologists
Nurses
Speech & Lang. Therapists
Secretaries
Teacher Aides
Custodians
4.00
1.00
5.00
1.00
73.95
9.20
2.70
1.00
2.00
1.00
1.00
0.85
9.00
11.51
9.00
3.00
1.00
4.00
1.00
65.85
11.80
0.00
0.00
2.00
1.00
0.80
0.80
9.00
8.95
9.50
1.00
0.00
1.00
0.00
8.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.63
8.00
2.00
10.00
2.00
147.80
21.00
2.70
1.00
4.00
2.00
1.80
1.65
19.00
20.46
19.13
Total 2013 Budgeted FTE
132.21
118.70
11.63
262.54
Changes
Athletic Trainers
Safe & Drug Free Coord
Secretaries
(0.50)
0.50
(1.00)
(0.50)
0.50
0.00
0.00
0.00
0.00
(1.00)
1.00
(1.00)
Net Change from 2012
(1.00)
0.00
0.00
(1.00)
2012 Actual FTE
133.21
118.70
11.63
263.54
Budgeted Enrollment
1,370
1,135
177
2,682
Budget Highlights
> Reduced 1 FTE secretary at TWHS
> Added 1 FTE Safe and Drug Free School Leader shared among the High Schools
> Reduced 1 FTE trainer split between the two high schools
> Held building budgets constant at $97 per student
> Reduction of wages due to retirements
> Increase in insurance benefit costs of approximately 13%
Goals
> Expand and enhance the WKHS International Baccalaureate program and renewal efforts
> Expand and enhance the professional learning communities renewal plan at TWHS
> Implement safety net programs to decrease achievement gap of LEP and Special Ed students
> Conduct a comprehensive review of course offerings, methods of delivery, and school structure
> Integrate information technology into instructional technology including wireless facilities, open network
and a minimum of one on-line course per high school department.
> Reduction in number of students achieving below proficient by 10% annually for LEP and SWD
subgroups.
> Provide catch up growth for those students achieving below proficient
33
Middle Schools
The District operates 3 traditional middle schools and 1 alternative middle school program called Phoenix.
2010-11
Actual
Kilbourne Middle School
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
McCord Middle School
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
Worthingway Middle School
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
$
$
$
$
$
$
2,751,862
941,211
3,657
23,851
3,555
119,137
11,920
3,855,193
$
3,438,774
1,176,153
2,161
47,018
5,856
115,556
12,749
4,798,267
$
2,864,882
979,867
3,809
27,347
6,155
86,100
12,859
3,981,019
$
1,784,473
610,338
840
11,441
10,087
91,333
18,688
2,527,200
$
Perry/Phoenix Alternative Middle School
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
$
Grand Totals Middle Schools
Salaries & Benefits
Services, Supplies, & Outlay
Maintenance
Total
$ 14,547,560
145,777
468,342
$ 15,161,679
$
34
2012-13
Proposed
Budget
2011-12
Actual
$
$
$
$
3,008,604
1,060,554
3,543
34,579
272
145,155
15,920
4,268,627
$
3,641,926
1,283,805
1,482
31,331
6,187
143,195
16,749
5,124,675
$
2,817,766
993,282
2,784
27,081
4,385
109,209
16,859
3,971,366
$
1,518,808
535,391
316
11,243
3,183
131,535
22,688
2,223,164
$
$ 14,860,136
126,386
601,310
$ 15,587,832
$
$
$
$
% Change
2,968,692
1,125,351
6,400
26,075
5,000
134,952
15,920
4,282,390
-1%
6%
81%
-25%
1738%
-7%
0%
0%
3,600,321
1,364,784
2,500
46,605
5,150
121,063
16,800
5,157,223
-1%
6%
69%
49%
-17%
-15%
0%
1%
2,790,874
1,057,945
4,800
27,600
6,916
103,484
16,800
4,008,419
-1%
7%
72%
2%
58%
-5%
0%
1%
1,503,833
570,062
75
15,780
129,691
15,200
2,234,641
-1%
6%
-76%
40%
-100%
-1%
-33%
1%
$ 14,981,862
146,901
553,910
$ 15,682,673
1%
16%
-8%
1%
Middle Schools
The total middle school budget for 2013 is $15.7 million, which represents an increase of 1%. The following chart
illustrates 2013 budgeted FTE at each building, with the difference explained below.
Principal/Asst. Principal
Counselors
Librarian
Regular Teachers
Special Ed Teachers
Other Educational
Psychologists
Nurses
Spch & Lang. Therapists
Secretaries
Teacher Aides
Custodians
Total 2013 FTE
Changes
None at this time
2012 Actual FTE
Projected Enrollment
KMS
McCord
2013 Budgeted FTE
Worthingway
Phoenix
Total
1.00
1.00
1.00
22.40
6.70
1.00
0.20
0.25
0.65
2.00
6.38
2.63
2.00
1.25
1.00
33.45
5.40
0.00
0.60
0.37
0.20
2.00
4.65
2.63
1.00
1.00
1.00
22.60
4.40
1.00
0.40
0.25
0.10
2.00
4.82
2.26
0.00
0.75
0.00
14.20
1.20
0.00
0.20
0.20
0.10
1.00
1.75
2.00
4.00
4.00
3.00
92.65
17.70
2.00
1.40
1.07
1.05
7.00
17.60
9.52
45.21
53.55
40.83
21.40
160.99
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
45.21
53.55
40.83
21.40
160.99
365
525
372
161
1,423
Budget Highlights
> Held constant building budgets at $87 per student
> Increase in insurance benefit costs approximately 13%
> Reduction of wages due to retirements
Goals
> Explore and develop a renewal plan focusing on the 4 "C's" of learning.
> Integrate information technology into instructional technology including wireless facilities and open network
> Reduction in number of students achieving below proficient by 10% annually for LEP and SWD subgroups
> Provide catch up growth for those students achieving below proficient
35
Elementary Schools
The District operates 11 traditional elementary schools and 1 preschool, Sutter Park. Attendance is
determined by boundaries. Total Elementary budget is $44.2 million, which is an increase of 1%.
2010-11
Actual
Bluffsview Elementary
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
Brookside Elementary
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
Colonial Hills Elementary
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
Evening Street Elementary
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
$
$
$
$
$
$
$
$
2,683,474
917,820
577
29,204
9,800
84,283
15,020
3,740,178
$
2,012,354
688,279
1,423
26,443
586
71,572
13,020
2,813,677
$
1,953,422
668,123
1,036
25,950
942
71,262
12,420
2,733,155
$
2,521,387
862,382
1,138
21,253
655
62,226
16,490
3,485,531
36
2012-13
Proposed
Budget
2011-12
Actual
$
$
$
$
$
2,753,789
970,730
5,483
24,147
101,956
15,020
3,871,125
$
1,991,040
701,856
10,775
14,982
340
75,764
13,020
2,807,777
$
1,983,432
699,174
872
25,789
(5)
96,956
12,420
2,818,638
$
2,614,299
921,559
4,374
30,922
624
64,438
16,503
3,652,719
$
$
$
$
$
% Change
2,722,430
1,031,999
4,630
23,590
2,650
97,851
15,000
3,898,150
-1%
6%
-16%
-2%
1,981,320
751,065
12,100
13,321
500
72,265
13,000
2,843,571
0%
7%
12%
-11%
47%
-5%
0%
1%
1,969,767
746,685
25,052
2,040
81,763
12,420
2,837,727
-1%
7%
-100%
-3%
100%
-16%
0%
1%
2,583,353
979,279
3,000
30,812
350
76,821
16,500
3,690,115
-1%
6%
-31%
0%
-44%
19%
0%
1%
-4%
0%
1%
Elementary Schools
2010-11
Actual
Granby Elementary
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
Liberty Elementary
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
Slate Hill Elementary
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
Sutter Park Preschool
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
$
$
$
$
$
$
$
$
2,641,000
903,293
1,517
29,647
60,931
11,000
3,647,388
3,076,878
1,052,375
1,806
34,587
12,979
101,703
15,070
4,295,398
2,841,573
971,895
2,079
36,712
118
78,102
14,145
3,944,624
1,318,760
451,051
50,185
8,074
1,828,070
37
2012-13
Proposed
Budget
2011-12
Actual
$
$
$
$
$
$
$
$
2,677,902
943,980
17,120
30,892
25,964
73,809
11,000
3,780,667
2,939,296
1,036,123
2,012
38,568
3,402
120,512
15,070
4,154,983
2,903,935
1,023,658
1,774
50,274
373
94,116
14,145
4,088,275
1,455,992
513,248
62,560
8,074
2,039,874
$
$
$
$
$
$
$
$
% Change
2,645,544
1,002,854
6,500
26,403
1,000
67,546
12,000
3,761,847
-1%
6%
-62%
-15%
-96%
-8%
9%
0%
2,909,487
1,102,908
1,820
26,807
11,000
110,707
15,000
4,177,729
-1%
6%
-10%
-30%
223%
-8%
0%
1%
2,940,761
1,114,763
1,500
44,426
93,528
14,000
4,208,978
1%
9%
-15%
-12%
-1
-1%
-1%
3%
1,443,897
547,342
66,111
9,000
2,066,350
-1%
7%
6%
11%
1%
Elementary Schools
2010-11
Actual
Wilson Hill
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
Worthington Estates
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
Worthington Hills
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
$
$
$
$
$
$
2,986,711
1,021,536
861
30,091
1,154
72,278
14,920
4,127,551
$
2,623,601
897,342
1,201
32,568
93,292
14,920
3,662,924
$
2,599,359
889,051
1,605
18,739
6,714
67,460
12,370
3,595,298
Worthington Park
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Maintenance Services (Utilities)
Maintenance Supplies
Total
$
Grand Totals All Elementary
Salaries & Benefits
Services, Supplies, & Outlay
Maintenance
Total
$ 40,059,401
1,221,564
1,051,849
$ 42,332,814
$
2,591,405
886,330
1,821
25,312
1,319
78,736
12,370
3,597,293
38
2012-13
Proposed
Budget
2011-12
Actual
$
$
$
$
$
$
3,038,791
1,071,195
969
22,943
3,822
83,816
14,920
4,236,456
$
2,810,386
990,681
694
39,125
96,535
14,920
3,952,341
$
2,695,575
950,209
2,172
28,259
2,812
97,395
13,870
3,790,292
2,569,728
905,847
2,143
11,687
84,123
13,870
3,587,398
$ 41,162,425
1,324,243
1,214,812
$ 43,701,480
$
$
$
$
$
$
% Change
2,998,544
1,136,667
1,300
35,434
80,194
14,900
4,267,039
-1%
6%
34%
54%
2,835,763
1,074,961
1,550
38,962
93,388
14,900
4,059,524
1%
9%
123%
0%
2,662,301
1,009,206
2,350
26,881
2,000
90,467
13,000
3,806,205
-1%
6%
8%
-5%
-29%
-7%
-6%
0%
2,536,671
961,583
2,400
28,571
2,000
81,215
13,000
3,625,440
-1%
6%
12%
144%
100%
-3%
-6%
1%
$ 41,689,150
1,357,878
1,174,576
$ 44,221,604
-4%
0%
1%
-3%
0%
3%
1.3%
2.5%
-3.3%
1%
Elementary Schools
The following chart illustrates budgeted staffing by building
B
l
u
f
f
s
B
r
o
o
k
C
o
l
H
E
v
e
S
t
G
r
a
n
b
y
L
i
b
e
r
t y
S
l
a
t
e
W
i
l
s
o
n
E
s
t
a
t
e s
W
H
i
l
l
s
P
a
r
k
S
u
t
t
e
r
T
o
t
a
l
Principal
Counselors
Librarian
Regular Teachers
Special Ed Teachers
Psychologists
Nurses
Physical Therapist
Spch & Lang. Thrpst
Occupational Thrpst
Secretaries
Teacher Aides
Custodians
Crossing Guard
1.00
0.50
1.00
23.30
5.30
0.50
0.25
0.00
0.50
0.25
1.00
5.06
2.00
0.31
1.00
0.40
0.80
15.60
2.30
0.40
0.25
0.28
0.80
0.00
1.00
5.07
2.00
0.00
1.00 1.00 1.00
0.50 0.50 0.50
1.00 1.00 1.00
17.40 24.40 23.20
2.10 3.10 4.50
0.40 0.40 0.50
0.25 0.25 0.25
0.10 0.00 0.00
0.33 0.40 0.40
0.25 0.20 0.25
1.00 1.00 1.00
1.88 2.00 3.51
2.00 2.00 2.00
0.00 0.00 0.00
1.00 1.00
0.50 0.50
1.20 1.00
24.80 25.90
4.50 3.80
0.50 0.50
0.25 0.25
0.00 0.10
0.50 0.33
0.20 0.00
1.00 1.00
1.88 6.45
2.00 2.00
0.31 0.00
1.00 1.00 1.00
0.60 0.50 0.50
1.00 1.00 1.00
25.60 26.10 22.30
4.50 6.50 5.40
0.40 0.50 0.00
0.25 0.25 0.38
0.10 0.10 0.00
0.50 1.00 0.80
0.20 0.20 0.20
1.00 1.00 1.00
5.00 4.22 3.75
2.50 2.50 1.50
0.00 0.00 0.00
1.00
0.50
1.00
22.90
5.40
0.00
0.25
0.10
0.34
0.00
1.00
2.76
2.00
0.00
1.00 12.00
0.00
5.50
0.00 11.00
0.00 251.50
8.10 55.50
1.50
5.60
0.25
3.13
0.42
1.20
2.20
8.10
0.85
2.60
1.00 12.00
9.66 51.24
1.62 24.12
0.00
0.62
2013 Budgeted FTE
40.97
29.90
28.21 36.25 38.11
38.64 42.83
42.65 44.87 37.83
37.25
26.60 444.11
Changes:
Special Ed Teachers
Teacher Aides
Net Change
0.00
0.00
0.00
2012 Actual FTE
40.97
29.90
28.21 36.25 38.11
0.00
0.00
0.00
1.00
1.00
2.00
38.64 40.83
0.00
1.00
1.00
2.00
0.00
42.65 42.87 37.83
0.00
0.00
37.25
26.60 440.11
The above budgeted staffing is based on current year enrollment. We will adjust staffing at the end of summer based on
actual enrollment.
Much of Sutter parks budget is contained in the Special Education Department.
Budget Highlights
> Reduced building allocations by $2 per student, saving $10,000
> Reduction of wages due to retirements
> Increase in insurance benefit costs of approximately 13%
> Increase of 2 certified and 2 classified FTE to address additional special education needs. Exact location
to be determined in the fall, but are currently budgeted at Worthington Estates and Slate Hill.
Goals
> Integrate information technology into instructional technology including wireless facilities and open network
> Reduction in number of students achieving below proficient by 10% annually for LEP and SWD subgroups
> Provide catch up growth for those students achieving below proficient
> Continue to expand and enhance renewal plans approved in 2012
39
2.00
2.00
4.00
United Methodist Children's Home
The UMCH was organized and run by the Methodist Church and provided mental health care for hurting
children and families. The District provided services to those children housed there since it resides in the
District. However, the program was ended by the Church in December 2010 and children were relocated to
other agencies.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Total
$
$
151,171
51,705
1,400
325
-
$
204,601
$
40
2012-13
Proposed
Budget
2011-12
Actual
(1,400)
(58)
-
$
(1,458)
$
% Change
-
-100%
-100%
-100%
41
Office of the Superintendent
The Superintendent's Office is responsible for the overall management of the District.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Total
Full Time Equivalent Staff:
Superintendent
Secretary
Total FTE
$
$
193,935
66,331
48,654
656
9,439
319,015
2012-13
Proposed
Budget
2011-12
Actual
$
$
261,900
92,322
71,233
1,375
1,500
13,544
441,874
$
$
203,452
77,123
55,700
1,000
14,000
351,275
% Change
-22%
-16%
-22%
-27%
3%
-21%
2010-11
Actual
2011-12
Actual
2012-13
Proposed
Change
1.0
0.3
1.0
0.3
1.0
0.3
0.0
0.0
1.3
1.3
1.3
0.0
Budget Highlights
> Transfer of $18,000 to Department of Administrative Services for mileage reimbursement
> Transfer of $15,000 to Department of Professional Development for PD reimbursements
> Decrease in salaries and benefits due to overlap of retired Superintendent that occurred in 2012.
Goals
> Complete a comprehensive school climate and culture assessment and action plan for improvement.
> Review District’s secondary school course offerings, methods of delivery and school structures to
determine how to provide the most relevant courses/programs in a cost-effective manner will be
completed.
> Develop and begin implementation of a plan to communicate capital improvement and operating
funding needs.
42
Office of the Treasurer
The Treasurer's Office performs all financial and business functions for the District including payroll,
accounting, purchasing, inventory, and insurance. Tuition payments to other Districts as well as all tax
collection fees are budgeted in this department as well.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Miscellaneous
Total
Full Time Equivalent Staff:
Treasurer
Asst. Treasurer
Accountant
Payroll
Receipts/Disbursements
Secretary
Total FTE
$
$
663,038
346,777
4,185,505
6,779
1,390,125
6,592,224
2012-13
Proposed
Budget
2011-12
Actual
$
$
631,048
342,449
4,946,132
5,868
1,139,721
7,065,218
$
$
631,048
368,032
6,370,500
260,300
1,701,042
9,330,922
% Change
0%
7%
29%
4336%
49%
32%
2010-11
Actual
2011-12
Actual
2012-13
Proposed
Change
1.0
1.0
2.0
2.0
3.0
1.0
1.0
1.0
1.0
2.0
3.0
1.0
1.0
1.0
1.0
2.0
3.0
1.0
0.0
0.0
0.0
0.0
0.0
0.0
10.0
9.0
9.0
0.0
Budget Highlights
> Purchased services include $4.8 million in tuition to other entities. This includes estimates for Autism
scholarships, the new Jon Peterson scholarship, and other charter & community school tuition.
> Purchased services also includes $1.5 million for teacher substitutes obtained through the county ESC
> Increased county auditor/treasurer fees $27,000 for levy collection increase
> Miscellaneous for 2012 included a one time auditor/treasurer fee refund of approximately $300,000
> Supplies includes $200,000 of building carryover from 2012 that will be distributed to the buildings
Goals
> Initiate testing and evaluate online student fee payment system that links with new student system
> Enhance public transparency and accountability through refinement of this budget document
> Continue to receive clean audit opinions and outstanding GFOA reporting awards
> Monitor and maintain a comprehensive investment portfolio to maximize cash flows and returns
> Begin implementation of online record management system for payroll
43
Board of Education
The Board of Education is elected by the residents to govern the overall activity and mission of the District.
Meeting are open to the public and generally occur on the 2nd and 4th Monday each month at the Worthington
Education Center. The total budget for the Board of Education is $324,707. Salaries and benefits are for
board members who are paid $125 per meeting.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Miscellaneous
Total
$
$
16,750
5,729
2,828
50
271,800
297,157
2012-13
Proposed
Budget
2011-12
Actual
$
$
20,625
7,270
5,652
50
278,516
312,113
$
$
22,375
8,482
15,000
50
278,800
324,707
% Change
8%
17%
165%
0%
0%
4%
Budget Highlights
> Miscellaneous includes $38,000 for various membership fees
> Miscellaneous also includes $250,000 in state foundation aid deduction for the county ESC; fees
of $6.50 per student as well as various supervisor and extended service contracts for preschool and
special education services
44
Office of the Assistant Superintendent
The Assistant Superintendent manages the day to day educational activities of the District, including
performance monitoring of educational staff and overseeing curriculum. This department is also responsible
for renewal and reform efforts of individual buildings.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Total
$
$
151,487
51,813
65,043
1,738
2,000
272,081
2012-13
Proposed
Budget
2011-12
Actual
$
140,833
49,645
56,041
4,085
35,955
286,559
$
$
$
140,833
54,273
115,640
19,288
2,000
332,034
% Change
0%
9%
106%
372%
-94%
16%
The total budget for the Asst. Superindent's Office is $334,375. Staff is to remain consistent.
Full Time Equivalent Staff:
Asst. Superintendent
Secretary
Total FTE
2010-11
Actual
2011-12
Actual
2012-13
Proposed
Change
1.0
0.3
1.0
0.3
1.0
0.3
0.0
0.0
1.3
1.3
1.3
0.0
Budget Highlights
> Budget includes $67,428 in renewal services and supplies.
Goals
> Develop, implement and communicate a plan for enrollment management, capacity determination,
and overflow process at the elementary level.
> Create and implement a comprehensive communication plan that incorporates district and school
newsletters, websites, social networking and digital communication .
45
Communications Department
The Communications Department is responsible for all district correspondence with both the media as well as
parents and staff. The department maintains the content of the District website as well as publishing numerous
newsletters and electronic correspondence. Feedback is gathered through surveys and public meetings and
then organized and shared with various departments so that informed decisions can be made.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Total
2012-13
Proposed
Budget
2011-12
Actual
$
161,836
55,352
45,662
2,475
-
$
$
265,325
$
166,997
58,868
45,240
3,196
274,301
$
$
166,997
66,610
45,900
3,400
282,907
% Change
0%
13%
1%
6%
3%
The total budget for the Communication Department is $282,907, consisent with prior years. Staff is to remain
consistent. Secretary includes 1 FTE for central office front desk attendent and 0.3 for a split secretary with
the Superintendent and Asst. Superintendent's Office.
Full Time Equivalent Staff:
Director
Secretary
Total FTE
2010-11
Actual
2011-12
Actual
201213Proposed
Change
1.0
1.3
1.0
1.5
1.0
1.5
0.0
0.0
2.3
2.5
2.5
0.0
Budget Highlights
> Purchased Services include printing/delivery charges of the Superintendent's newsletter, various
financial documents, and survey consultants
Goals
> Create and implement a comprehensive communication plan that incorporates district and school
newsletters, websites, social networking and digital communication . The intent of this effort is to align
and simplify communication for all constituents.
> Develop and begin implementation of a plan to communicate capital improvement and operating needs
46
Computer Services Department
The computer services department provides consultation, development, training and support for instructional
technology, management operations, including telecommunication circuits, phones, faxes, and district copiers.
Department services include training for classroom teachers and management system as well as support for
software, desktop/laptop, and printers. The department handles all system programming for EMIS, Federal
Reporting, Human Resources, Students, Special Ed, Gifted, Athletics, Guidance, Grade Reporting and Event
Scheduling to meet the management needs of the district.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Total
$
$
1,132,957
387,502
530,257
49,293
21,290
2,121,299
2012-13
Proposed
Budget
2011-12
Actual
$
$
1,123,943
396,198
539,462
58,234
53,299
2,171,136
$
$
1,123,943
430,581
901,950
60,250
43,000
2,559,724
% Change
0%
9%
67%
3%
-19%
18%
The total budget for the Computer Services Department is $2.5 million, which represents an increase of 18%.
Staff is to remain consistent.
Full Time Equivalent Staff:
Director
Tech Systems Support
Network Specialist
Instructional Integration Specialist
Digital Tech Support
Desktop Specialist
Database Specialist
EMIS Coordinator
Secretary
Total FTE
2010-11
Actual
2011-12
Actual
2012-13
Proposed
Change
1.0
4.0
4.0
3.0
1.0
1.0
1.0
1.0
1.0
1.0
4.0
3.0
3.0
1.0
1.0
1.0
1.0
1.0
1.0
4.0
3.0
3.0
1.0
1.0
1.0
1.0
1.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
17.0
16.0
16.0
0.0
Budget Highlights
> Increase in purchased services of $350,000 for consultant services previosly funded in the Building
Fund for new technology implementation
> Increase in purchased services of $35,000 for new District website
> Purchased Services include $142,000 for copier maintenance costs, $240,000 in management
and techincal services and $82,000 in server maintenance costs
Goals
> Continue to utilize Instructional Integration Specialists to support technology's use with
common core standards
> Continue support of curriculum initiatives through the use of technology
> Implement Infinite Campus student information system
> Review food service point of sale and online fee payment for Infinite Campus
> Implement new District website
47
Department of Academic Achievement
The Department of Academic Achievement (formerly Teaching & Learning) is responsible for the overall
content and development of curriculum, instruction, and assessment. It oversees all federal grants such as
Title I, II, III and IDEIA.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Total
$
$
561,361
192,001
71,360
57,885
325
882,932
2012-13
Proposed
Budget
2011-12
Actual
$
$
576,880
203,354
79,074
148,535
325
1,008,168
$
$
% Change
576,880
221,555
75,900
671,775
325
1,546,435
0%
9%
-4%
352%
0%
0%
53%
The total budget for the Academic Achievement Department is $1.5 million, which represents an increase 54%
due to $500,00 of textbooks previously funded in the Building Fund. Staff is to remain consistent.
Full Time Equivalent Staff:
Director
Coordinator of Achievement
& Prof Development
Coordinator of Language Arts
Teacher Leaders
Secretary
Total FTE
2010-11
Actual
2011-12
Actual
2012-13
Proposed
Change
1.00
1.00
1.00
0.00
1.00
1.00
2.00
1.38
1.00
1.00
2.00
1.38
1.00
1.00
2.00
1.38
0.00
0.00
0.00
0.00
6.38
6.38
6.38
0.00
Budget Highlights
> Purchased Services include $52,000 tuition for Rockbridge Academy
> Increase in Supplies of $500,000 for textbooks and software licenses previously funded in the
Building Fund
Goals
> Implement Race to the Top goals and strategies
> Implementation and review of Response to Intervention program
> Reduce # of students achieving below proficient in reading by 10% in LEP and Disability subgroups
> Increase achievement in Math 2% annually
> Provide the 4 C's of learning, collaboration, communication, critical thinking, and creativity
> Develop collaborative structures in all renewal plans
48
Gifted Education Department
The Gifted Services Department manages the district’s Enriched Placement Program (EPP) for identified gifted
students at the elementary and secondary levels. The Department offers a continuum of services including
academic acceleration opportunities and enrichment programs such as Destination Imagination and Invention
Convention. The Advanced Placement, SAT and ACT examinations are scheduled through the Gifted Services
office.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Miscellaneous
Total
$
$
188,773
64,565
2,753
15,871
765
272,727
2012-13
Proposed
Budget
2011-12
Actual
$
$
162,338
57,225
2,266
15,007
1,150
237,986
$
$
162,338
62,737
4,241
14,990
769
245,075
% Change
0%
10%
87%
0%
-33%
3%
The total budget for the Gifted Department is $248,239, which represents an increase of 4%%. Staff is to
remain consistent.
Full Time Equivalent Staff:
Coordinator
Coordinator of Projects
Secretary
Total FTE
2010-11
Actual
2011-12
Actual
2012-13
Proposed
Change
1.00
0.50
0.75
1.00
0.00
0.75
1.00
0.00
0.75
0.00
0.00
0.00
2.25
1.75
1.75
0.00
49
ELL Department
The English Language Learning Department is responsible for ensuring proper services are provided for those
students that English is not their mainly spoken language. Many additional services are provided through
Federal Title III Grant funding.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Total
Full Time Equivalent Staff:
Secretary
Total FTE
$
$
8,620
2,948
12,414
9,343
33,325
2012-13
Proposed
Budget
2011-12
Actual
$
$
8,717
3,073
10,138
9,179
31,107
$
$
8,717
3,347
15,000
9,500
36,564
% Change
0%
9%
48%
3%
18%
2010-11
Actual
2011-12
Actual
2012-13
Proposed
Change
0.25
0.25
0.25
0.00
0.25
0.25
0.25
0.00
Budget Highlights
> Purchased services include $6000 for interpreters
> Supplies include instructional materials such as dictionaries, learning aids, etc.
Goals
> Working in conjunction with Title III grant funding, reduce the number of students achieving below
proficient in reading by 10% annually in LEP subgroup.
> Working in conjunction with Title III grant funding, reduce the number of students achieving below
proficient in math by 10% annually in LEP subgroup.
50
Department of Assessment
The Department of Assessment and Accountability, as part of the Department of Academic Achievement and
Leadership, is responsible for all matters involving testing, including state mandated tests (OGT, OAT, OTELA,
Alternate Assessment), district standardized testing, and all other district assessments, including but not limited
to DRA, writing, math, science and social study diagnostics).
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Total
$
$
48,396
16,553
41,785
57,031
163,765
2012-13
Proposed
Budget
2011-12
Actual
$
$
49,203
17,344
45,866
47,410
159,823
$
$
49,203
18,894
92,500
7,500
168,097
% Change
0%
9%
102%
-84%
5%
The total budget for the Department of Assessment is $168,737, consistent with prior years. No staff changes
are anticipated.
Full Time Equivalent Staff:
Testing Specialist
Total FTE
2010-11
Actual
2011-12
Actual
2012-13
Proposed
Change
1.00
1.00
1.00
0.00
1.00
1.00
1.00
0.00
Budget Highlights
> Purchased services include $47,000 for grading/scoring services and $50,000 for MAP test licensing
Goals
> In conjunction with Dept. of Achievement, target necessary LEP and Disability subgroups
to decrease below proficient students by 10% annually in reading and math
51
Educational Media Center
The Educational Media Center was responsible for the purchase and cataloging of educational resources to
support the curriculum and staff. This included print and non-print materials, memberships, and subscriptions
for the school media centers and the EMC collection.To maximize District resources, the EMC was eliminated
in September 2011 and the responsibilities are now with the building librarians for these duties.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Total
Full Time Equivalent Staff:
Media Specialist
Total FTE
$
$
97,889
33,481
29,423
54,957
215,750
2012-13
Proposed
Budget
2011-12
Actual
$
$
32,477
11,448
29,155
(353)
72,727
$
% Change
-
$
-100%
-100%
-100%
-100%
-100%
2010-11
Actual
2011-12
Actual
2012-13
Proposed
Change
2.00
0.00
0.00
0.00
2.00
0.00
0.00
0.00
Budget Highlights
> Restructured duties to the buildings, saving over $200,000 annually
52
Department of Intervention
The Department of Intervention provides necessary services for those students falling behind or are in need of
additional services. Its also provides training to staff to increase awareness and followup of when intervention
services are necessary. These services were moved into the Department of Academic Achievement for 2012.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Total
$
$
308
105
2,304
20,339
23,056
53
2012-13
Proposed
Budget
2011-12
Actual
$
$
(402)
(453)
(855)
$
$
% Change
-
0%
0%
-100%
-100%
-100%
Summer School
The Summer School Department is responsible for providing coursework during the summer for those
students in need of it.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Total
$
$
222,959
76,258
5,484
2,312
307,013
2012-13
Proposed
Budget
2011-12
Actual
$
$
174,914
61,658
1,411
3,033
241,016
$
$
212,327
80,487
8,850
3,150
304,814
% Change
21%
31%
527%
4%
26%
The total budget for Summer School is $304,814, which is almost entirely Salaries and Benefits for teachers
and staff. A small portion of the budget is related to services such as printing and postage for program
documents and supplies.
54
Department of Pupil Services
The Department of Pupil Services was created out of the Department reorganization and used to be Secondary
and Elementary Education. It is responsible for overseeing the curriculum and also helps to oversee special
education services.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Total
$
$
24,915
8,522
710
4,558
38,705
2012-13
Proposed
Budget
2011-12
Actual
$
$
25,334
8,931
4,364
6,186
44,815
$
$
25,334
9,729
7,000
5,000
47,063
% Change
0%
9%
60%
-19%
5%
The total budget for Pupil Services is $47,063, consistent with prior year. The Secretary of the Department is
shared between Pupil Services and School Safety.
Full Time Equivalent Staff:
Secretary
Total FTE
2010-11
Actual
2011-12
Actual
2012-13
Proposed
Change
0.5
0.5
0.5
0.0
0.5
0.5
0.5
0.0
55
Band & Orchestra
Band and Orchestra receive General Fund money for supplies and repairs to equipment as well as the
purchase of new instruments. Instructors are coded to their respective building.
2010-11
Actual
Purchased Services
Supplies & Materials
Capital Outlay
Total
$
$
4,786
3,458
18,218
26,462
56
2012-13
Proposed
Budget
2011-12
Actual
$
$
10,596
14,715
14,964
40,275
$
$
16,125
8,510
22,765
47,400
% Change
52%
-42%
52%
18%
Department of School Support & Safety
The Department of School Support and Safety oversees pupil support and safety throughout the buildings. It
also contains the supply budget for the nurses of the District.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Total
$
$
150,732
51,554
56,211
11,180
2,213
300
272,190
2012-13
Proposed
Budget
2011-12
Actual
$
$
190,094
67,010
28,887
10,936
1,459
100
298,486
$
$
158,053
59,914
47,962
18,349
1,564
625
286,467
% Change
-17%
-11%
66%
68%
7%
525%
-4%
The total budget for the Department is $286,467, an increase of 5%. A secretary from Pupil Services is shared
with this department.
Full Time Equivalent Staff:
Director
Secretary
Total FTE
2010-11
Actual
2011-12
Actual
2012-13
Proposed
Change
1.0
0.5
1.0
0.5
1.0
0.5
0.0
0.0
1.5
1.5
1.5
0.0
Budget Highlights
> Decrease in salary and benefits due to overlap of Director occuring in 2012
> $13,000 is budgeted for nursing supplies and equipment
> $41,000 is budgeted for counseling services
Goals
> Enhance the overall safety plan of the District by utilizing a new in-house bomb response video
> Audit the safety plan of the District and make necessary changes
57
Department of Administrative Services
The Department of Administrative Services oversees the District's transportation, food services, and
maintenance departments as well as various other administrative functions including enrollment patterns and
classified staffing.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Total
$
$
157,917
54,012
55,981
220
268,130
2012-13
Proposed
Budget
2011-12
Actual
$
$
158,828
55,988
70,087
392
285,295
$
$
188,828
61,237
95,300
1,400
300
347,065
% Change
19%
9%
36%
257%
100%
22%
The total budget for the Department of Administrative Services is $319,780, an increase 12%. Staff is
increased by 1 FTE to operate the new registration welcome center in the fall of 2013.
Full Time Equivalent Staff:
Director
Secretary
Total FTE
2010-11
Actual
2011-12
Actual
2012-13
Proposed
Change
1.00
0.75
1.00
1.00
1.00
2.00
0.00
1.00
1.75
2.00
3.00
1.00
Budget Highlights
> Purchased Services includes $15,000 in traveling teacher mileage reimbursement
> Transfer from Superintendent of $18,000 to cover administrator mileage reimbursement
> Increase of $30,000 salaries for 1 secretary for registration welcome center to be implemented in 2013.
Goals
> Ensure operations staff, including transportation, food services, and maintenance, run effectively to
enhance overall school operations
> Develop, implement, and communicate a plan for enrollment management, capacity determination, and
overflow process at the elementary level.
> Implementation of new central student registration welcome center.
> Implementation of new student data management system.
58
Human Resources
The Human Resource Department manages all personnel functions including recruitment, selection, induction,
training, evaluation and contract administration.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Total
Full Time Equivalent Staff:
Director
Coordinator
Personnel Analyst
Mentor Coordinator
Secretary
Total FTE
$
$
699,709
239,319
169,399
14,911
1,123,338
2012-13
Proposed
Budget
2011-12
Actual
$
$
566,254
199,609
191,880
19,193
9,103
986,039
$
$
566,254
220,065
177,337
29,878
993,534
% Change
0%
10%
-8%
56%
0%
1%
2010-11
Actual
2011-12
Actual
2012-13
Proposed
Change
1.00
1.00
2.00
1.00
4.25
1.00
1.00
2.00
0.00
3.75
1.00
1.00
2.00
0.00
3.75
0.00
0.00
0.00
0.00
0.00
9.25
7.75
7.75
0.00
Goals
> Recruit and train highly qualified and motivated teachers and support staff
> Provide necessary background checks to ensure safety of students
59
Office of Professional Development
The Office of Professional Development oversees certified staff development and continuing education.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Total
$
$
56,522
26,293
82,815
2012-13
Proposed
Budget
2011-12
Actual
$
$
58,772
25,174
83,946
$
$
92,553
28,947
1,500
123,000
% Change
57%
15%
100%
0%
47%
The total budget for the Office of Professional Development is $123,000 and includes speaker fees for training
and consultations, meeting expenses and conference expenses. $15,000 was transferred from the
Superintendent into purchased services this year to handle professional development reimbursement.
2012 Goals
> Focus geared to district attainment of OIP goals
60
Educational Support Professional Development Committee
The ESPDC is granted $25,000 annually for professional development related to classified support staff.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Total
2012-13
Proposed
Budget
2011-12
Actual
% Change
$
4,682
1,508
5,595
1,789
$
3,761
3,809
10,064
2,800
$
7,771
4,446
20,000
5,000
107%
17%
99%
79%
$
13,574
$
20,434
$
37,217
82%
The total supplies and services budget for the ESPDC $25,000, which is the same amount as in prior years
and in the negotiated agreement. Salaries and Benefits include stipends for professional development points
per negotiated agreement. The increase in salaries and benefits is the result of not all classified employees
utilizing the professional development stipends, as this fluctuates from year to year subject to an annual cap.
61
Department of Special Education
The Special Education Department is responsible for over-seeing all Special Education services for our district.
This includes supervision of the school psychologists, Speech Pathologists and all Motor staff. We maintain
and enter all information into the students’ files for in and out of district. The department maintains the Special
Ed General fund budget, IDEIA and Preschool budgets. We also oversee the Preschool program at Sutter
Park which is for special needs and peer model students. Our Transition Services helps high school special ed
students prepare for work related and life skills.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Total
Full Time Equivalent Staff:
Director
Coordinator
Secretary
Total FTE
$
$
253,185
86,596
420,061
39,634
799,476
2012-13
Proposed
Budget
2011-12
Actual
$
$
239,748
84,513
728,625
21,805
1,074,691
$
$
248,667
94,263
728,504
30,000
10,000
1,111,434
% Change
4%
12%
0%
38%
0%
3%
2010-11
Actual
2011-12
Actual
2012-13
Proposed
Change
0.00
1.00
2.81
0.00
1.00
2.81
0.00
1.00
2.81
0.00
0.00
0.00
3.81
3.81
3.81
0.00
The Director is paid out of federal IDEA funds through a purchased service contract with the ESC
Budget Highlights
> Purchased services include $100,000 in legal fees as well as $380,000 for tuition to other entities
Goals
> In conjunction with IDEA grant funding, ensure the needs are met of our special education population,
whether that is through services provided in house or through the appropriate outside agencies
> Collaborate with Department of Achievement to reduce Students with Disabilities subgroup achieving
below proficient by 10% annually.
62
Facility Maintenance Department
The Facility Maintenance Department oversees all aspects of facilities management including care and uptake
of buildings, grounds, auditoriums, and custodial services.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
New Outlay
Replacement Outlay
Miscellaneous
Total
$
$
2,066,307
706,734
1,182,474
339,859
57,758
2,221
4,355,353
2012-13
Proposed
Budget
2011-12
Actual
$
$
2,016,262
710,747
1,228,400
342,691
8,257
85,150
2,567
4,394,074
$
$
2,016,262
775,137
1,800,043
356,594
53,780
1,600
5,003,416
% Change
0%
9%
47%
4%
551%
-38%
14%
The total budget for the Maintenance Department is $5 million, an increase of $500,000. The District utilized
capital improvement bond funds for major repairs and replacements, however those funds are depleted and
the General fund was increased $500,000
Full Time Equivalent Staff:
Director
Supervisors
Delivery/Warehousing
Technical Trades
Building Maintenance
Mechanic
Landscape Maintenance
Auditorium Manager
Custodian - Admin/Trans
Secretary
Total FTE
2010-11
Actual
2011-12
Actual
2012-13
Proposed
Change
1.00
3.00
3.00
8.00
5.00
1.00
7.00
2.00
1.25
2.00
1.00
3.00
3.00
8.00
5.00
1.00
7.00
0.50
1.25
2.00
1.00
3.00
3.00
8.00
5.00
1.00
7.00
0.50
1.25
2.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
33.25
31.75
31.75
0.00
Budget Highlights
> Purchased services increased $500,000 for repairs previously funded in the Building Fund
Goals
> Conduct quarterly budget review meetings to evaluate if individual department expenditures are
meeting identified targets
> Conduct analysis of mechanical systems and building envelope to determine if additional energy
conservation measures can be obtained and funded through House Bill 264, Energy Conservation
Legislation.
> Implement SchoolDude, a Facility Rental Program, at pilot locations including the Worthington
Education Center and High Schools for staff and community use.
63
Transportation Department
The Transportation Department provides safe and efficient transportation for eligible school bus riders to and
from school, public and nonpublic. This Department also provides transportation for students, teachers and
coaches to athletic events and educational field trips.
2010-11
Actual
Salaries
Benefits
Purchased Services
Supplies & Materials
Capital Outlay
Miscellaneous
Total
$
$
2,377,269
813,090
111,905
561,481
31,885
3,895,630
2012-13
Proposed
Budget
2011-12
Actual
$
$
2,394,227
843,982
116,538
666,403
2,123
4,023,273
$
$
2,418,861
916,925
197,600
657,750
3,500
4,194,636
% Change
1%
9%
70%
-1%
65%
4%
The total budget for the Transportation Department is $4.2 million, which represents an increase of 4%.. Staff
is to remain consistent.
Full Time Equivalent Staff:
Director
Mechanic
Bus Drivers
Clerical
Total FTE
2010-11
Acutal
2011-12
Acutal
2012-13
Proposed
Change
1.00
3.00
45.21
2.00
1.00
3.00
44.86
2.00
1.00
3.00
44.86
2.00
0.00
0.00
0.00
0.00
51.21
50.86
50.86
0.00
Budget Highlights
> Purchased services increased $40,000 for additional special education needs
Goals
> Continue to provide safe and reliable transportation for students
> Best Utilize new bus routing software purchased during 2011
64
Unassigned Expenditures
Unassigned expenditures include Substitutes, termination benefits, overtime, performance stipends and the
benefits (payroll taxes, retirement, etc) related to those wages. It also includes the yearly transfer to the debt
service fund for the general fund portion of annual debt payments related to COPS and energy conservation
notes.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Salaries
Teacher Substitutes
Classified Substitutes
Termination Benefits
Performance Stipends
Longevity Stipends
Classifed Extratime/Other
Total Salaries
1,240,108
203,439
644,779
167,117
48,361
34,460
2,338,264
3,986
184,225
2,276,698
229,291
44,760
39,237
2,778,197
196,523
1,431,277
194,682
44,800
44,651
1,911,933
-100%
7%
-37%
-15%
0%
14%
-31%
Benefits
Other Uses
799,743
1,489,601
979,334
1,541,825
700,340
1,076,047
-28%
-30%
3,688,320
-30%
Total
$
4,627,608
$
5,299,356
$
Budget Highlights
> Certified substitutes were outsourced to the county ESC and budgeted as purchased services in
the Treasurers Department beginning in 2012
> Termination benefits decreased approximately $800,000 due to severance payments occuring twice in
2012 since school ended in May instead of June.
> Other uses includes the annual transfer to the Debt service fund for energy conservation debt
> Other uses for 2012 included a $490,700 advance to the federal grant funds that is not currently
anticipated in 2013
65
WORTHINGTON CITY SCHOOL DISTRICT
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66
67
Debt Service Fund
The Debt Service Fund is used to account for all activity related to the payment of the District's general
obligation debt. The main source of revenue is property taxes as a result of effective bond levies. Any
refinancing issuances are also accounted for in this fund.
2010-2011
Actual
2012-2013
Proposed
Budget
2011-2012
Actual
% Change
Revenues
General Property Tax
Tangible Property Tax
Intergovenmental:
Homestead & Rollback
Tangible Tax Loss Reimbursement
Federal Restricted
$
6,247,466
136,565
$
4,500,000
138,000
-21.6%
0.4%
530,000
190,000
87,660
-25.8%
-11.5%
Total Revenues
$
7,282,067
$
6,963,796
$
5,445,660
-21.8%
Auditor & Treasurer Fees
Principal
Interest
$
95,928
6,225,000
2,367,004
$
96,895
6,231,000
2,084,786
$
100,000
4,352,000
1,929,065
3.2%
-30.2%
-7.5%
Total Expenditures
$
8,687,932
$
8,412,681
$
6,381,065
-24.1%
$
1,051,125
$
1,076,047
2.4%
2.4%
719,653
178,383
-
5,743,031
137,471
$
714,715
214,655
153,924
Expenditures
Other Financing Sources (Uses)
Refunding Debt Issued
Payment to Refund Debt
Issuance Costs
Transfers In
$
Total Other Financing Sources (Uses) $
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
$
$
554,360
(149,226)
987,401
1,392,535
$
1,051,125
$
1,076,047
(13,330)
2,565,947
2,552,617
$
$
$
(397,760)
2,552,617
2,154,857
$
$
$
140,642
2,154,857
2,295,499
No new issuances are currently budgeted for 2013, however pending the outcome of an anticipated Bond
Levy Request in November 2012, the Debt Service Fund budget may be amended to include Issuance costs.
Transfers In represent the General Fund portion of debt related to energy conservation and certificates of
participation. Federally Restricted revenue includes interest subsidy payments related to the District's
Qualified School Construction Bonds. See the next page for schedules and funding requirements.
68
Worthington Debt Schedule By Fiscal Year
Bond Levy Supported Debt
Totals
FY
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
TOTAL
Principal
4,352,000
4,402,905
3,512,624
3,946,604
3,998,084
3,208,257
4,202,482
4,883,000
4,231,000
4,185,000
2,350,000
2,440,000
2,525,000
850,000
49,086,956
Interest
1,929,065
2,112,140
2,019,509
1,635,235
1,567,593
2,402,386
1,433,675
761,510
583,713
419,904
293,407
201,686
98,500
21,250
15,479,571
2007A GO Bond
Principal
Interest
2007B GO Bonds
Principal
Interest
General Fund Supported Debt
2009 MAY GO BOND
Principal
Interest
2002 Refunding
Principal
Interest
2008 Const & Refunding
Principal
Interest
90,000
915,000
950,000
990,000
1,025,000
1,085,000
1,125,000
1,170,000
1,220,000
1,270,000
541,963
388,663
351,363
312,562
264,575
214,688
170,487
124,588
76,787
26,194
300,000
243,905
221,090
505,000
530,000
555,000
580,000
600,000
625,000
650,000
175,750
430,845
458,660
159,650
134,975
109,300
86,600
63,000
38,500
13,000
95,000
65,000
880,000
895,000
920,000
166,504
457,482
970,000
1,005,000
1,045,000
1,090,000
1,130,000
1,175,000
349,313
347,313
337,700
317,713
288,125
1,058,221
760,681
237,200
197,700
156,700
114,000
69,600
23,500
2,100,000
63,000
920,000
2,270,000
121,534
99,604
83,854
370,000
390,000
400,000
420,000
440,000
460,000
480,000
500,000
255,700
439,575
404,741
421,671
442,421
143,505
127,448
110,560
92,825
74,010
54,095
33,180
11,250
9,840,000
2,471,870
4,809,995
1,670,280
9,893,986
4,257,764
2,100,000
63,000
6,954,992
2,610,981
2010 Const & Refunding
Principal
Interest
50,000
50,000
675,000
690,000
645,230
174,753
715,000
735,000
755,000
780,000
800,000
830,000
850,000
850,000
8,599,983
264,292
263,125
255,875
242,225
288,896
763,172
213,988
194,944
173,513
150,000
125,312
98,906
63,750
21,250
3,119,248
99 Energy Consv
Principal
Interest
2005 Airport
Principal
Interest
2000 COPS
Principal
Interest
2007 COPS
Principal
Interest
235,000
245,000
15,225
5,145
147,000
154,000
160,000
167,000
174,000
182,000
190,000
198,000
206,000
64,091
57,680
50,992
44,027
36,764
29,181
21,257
12,993
4,388
375,000
9,937
40,000
460,000
505,000
600,000
620,000
675,000
745,000
810,000
189,794
179,794
160,178
137,387
111,837
84,319
53,214
18,225
480,000
20,370
1,578,000
321,373
375,000
9,937
4,455,000
934,748
The 2007A, 2007B, 2009 May, a portion of the 2008 Construction bonds, and the 2010 bonds were all part issuances of the $37.5 million bond issue approved by voters in 2006 to finance capital improvements such as technology and
bus upgrades, various maintenance improvements, and equipment replacement. The 2002 refunding and a portion of the 2008 refunding were issued to take advantage of more favorable interest rates to retire previous general
obligation debt. The four issuances in the box on the right are retired with operating dollars and each year, equal the transfer from the general fund to the debt service fund. The first two, the 99 Energy conservation notes and the 2005
Airport Authority Note were issued to in relation to HB 264 projects in which various controls and mechanical improvements are paid for up front through debt issuance and then related debt is then paid back through the cost savings
from decreased energy consumption. The certificates of participation represent a financing arrangement for the WEC Administration Building, similar to a lease arrangement.
Worthington Schedule of Debt Requirements
Estimated
Growth
Debt Service Requirement
Estimated Required
Millage
1,779,097,290
1,779,097,290
1,785,679,950
1,792,286,966
1,803,040,688
1,803,040,688
1,803,040,688
1,821,071,094
1,821,071,094
1,821,071,094
1,839,281,805
1,839,281,805
1,839,281,805
1,857,674,623
0.00%
0.37%
0.37%
0.60%
0.00%
0.00%
1.00%
0.00%
0.00%
1.00%
0.00%
0.00%
1.00%
0.00%
5,205,018
5,413,426
4,655,963
4,633,425
4,623,076
4,640,143
4,626,686
4,605,292
4,604,325
4,604,904
2,643,407
2,641,686
2,623,500
871,250
2.93
3.04
2.61
2.59
2.56
2.57
2.57
2.53
2.53
2.53
1.44
1.44
1.43
0.47
Generally, in order for a school district to issue debt, a bond levy must be passed by the voters authorizing enough tax revenue to be
collected to pay back that debt with interest over a period of years. While that levy may be advertised as a millage amount, the millage is
based on the total value of property at that time. Each year, the county auditor then adjusts the millage based on updated property values
so that enough tax is collected to pay back the principal and interest that is due that year. Districts do have the ability to issue debt up to
0.10% of assessed value without voter approval, although Worthington has no such debt. The chart to the left represents the most recent
schedule of debt and related property values, illustrating the estimated required millage amount until all debt is paid off. It is listed by fiscal
year for comparison, however the county certifies rates and values on a calendar/collection year basis.
69
Debt Service Fund Statistics and Related Information
FY
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
Estimated Assessed
Value
WORTHINGTON CITY SCHOOL DISTRICT
This page left blank intentionally.
70
Permanent Improvements Fund
The PI Fund accounts for the acquisition, construction, or improvement of capital facilities as authorized by
Section 5705 of Ohio Revised Code. The District has no ongoing permanent improvement levy in effect, so
monies in this fund are the result of land sales and any house bill 264 energy conservation projects.
2010-2011
Actual
2012-2013
Proposed
Budget
2011-2012
Actual
% Change
Revenues:
Miscellaneous
Total Revenues
$
-
47,468
$
47,468
$
-100.0%
-
Expenditures:
Purchased Services
Supplies
Capital Outlay
Total Expenditures
242,324
$
242,324
49,264
321,492
$
370,756
$
500,000
1,200,000
914.9%
273.3%
1,700,000
358.5%
71,429
0.0%
71,429
0.0%
Other Financing Sources (Uses):
Sale of Assets
71,429
Total Other Financing Sources (Uses $
71,429
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
(170,895)
2,724,403
2,553,508
71,429
$
$
71,429
(251,859)
2,553,508
2,301,649
$
$
(1,628,571)
2,301,649
673,078
The only revenue budgeted for 2013 is the annual installment payment of $71,429 by the City of Worthington
for the office building at 752 High Street. The last payment is due October 2012.
Although no major projects or expenditures are known at this time for 2013 other than warehouse rental
expense, $1.7 million is appropriated for various potential energy efficiency upgrades and repairs, equipment,
and other potential improvements. Any major project would follow all applicable bidding requirements and be
approved by the Board of Education.
71
Building Fund and Capital Improvement Plan
The Building Fund records revenues and expenditures related to the $37.5 million bond issue approved by voters in
November 2006 for facilities, transportation, and technology upgrades. The original plan called for the bonds to be
issued over a five year period, and the final installment of $8.6 million was issued FY2011. Miscellaneous revenue
is related to donations for a portion of the cost of field turf at TWHS.
2010-2011
Actual
2012-2013
Proposed
Budget
2011-2012
Actual
% Change
Revenues:
Interest
Miscellaneous
$
37,501
436,983
$
30,794
100,234
$
2,000
-
Total Revenues
$
474,484
$
131,028
$
2,000
-93.5%
-100.0%
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Miscellaneous
1,379,185
420,203
4,305,204
Total Expenditures
$
6,104,592
1,362,599
35,426
3,068,195
$
4,466,220
$
508,573
266,491
653,859
0.0%
0.0%
-62.7%
652.2%
-78.7%
1,428,923
-68.0%
Other Financing Sources (Uses):
Sale of Bonds
8,599,983
Total Other Financing Sources (Uses $
8,599,983
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
2,969,875
3,981,883
6,951,758
-
$
$
(4,335,192)
6,951,758
2,616,566
-
$
$
(1,426,923)
2,616,566
1,189,643
2006 Bond Issue Summary
Buses
Technology
Maintenance
Equipment
Cost Shift
Contingency
TOTALS
Approved &
Issued
$ 1,770,000
3,000,000
18,750,000
1,480,000
10,000,000
2,500,000
$ 37,500,000
Expended &
Encumbered
1,769,623
2,670,213
18,516,743
1,456,065
9,307,540
2,500,000
36,220,184
Remaining
377
329,787
233,257
23,935
692,460
1,279,816
For a complete listing of projects that have been funded with the above issue, please view our website
at www.worthington.k12.oh.us/financial_stewardship.php.
72
-67.1%
-62.4%
-54.5%
Building Fund and Capital Improvement Plan
In addition to the $1.3 million of the 2006 bond issue funds remaining, $1.1 million in investment income has been accumulated but not budgeted.
This summers projects with the remaining funds include a new roof at McCord Middle School and various electrical and HVAC renovations.
The 2006 bond issue funds are expected to be exhausted by the end of summer 2012. The District intends to put a $40 million new new millage
bond levy on the ballot in November of 2012, with proceeds to be utilized as described below.
2012 Projected Bond Issue Summary
Buses
Technology
Maintenance
Equipment
Contingency
TOTALS
Expected Levy
$ 2,276,222
10,512,120
22,149,121
2,562,537
2,500,000
$ 40,000,000
$
$
2013
414,000
2,978,000
4,250,000
500,000
500,000
8,642,000
$
$
2014
509,232
2,136,000
4,335,000
500,000
500,000
7,980,232
$
$
2015
437,090
2,715,000
4,421,700
500,000
500,000
8,573,790
$
$
2016
450,200
2,067,120
4,510,134
500,000
500,000
8,027,454
2017
465,700
616,000
4,632,287
562,537
500,000
$ 6,776,524
$
New buses allow for increased fuel efficiency reducing diesel costs. The District anticipates to replace 5 buses per year with the bond passage.
The $10.5 million for technology will be used to fund various technology upgrades throughout the District, including projectors, computers,
wireless devices and access points, phones, and also to replace the current management system to coincide with the replacement of the student
system and website. Increased technology purchases for classrooms potentially increases the need for support services, however, no increase
in FTE of support personnel is expected at this time.
Projects such as resurfacing, painting, roofing, and other deferred maintenance projects help to prevent emergency repairs that would otherwise
have to be funded through operating dollars. Upgrades also impact the general fund by reducing current utility and repair operatings expenses.
The $22 million identified includes $1.8 million for site improvements like painting and flooring, $8.4 million for roof replacements and envelope
improvements, $6.5 million for mechanical improvements such as boilers and chillers, and various other HVAC improvements.
Equipment includes school building items such as chairs, desks, cabinets, microscopes, and other equipment and follows the normal life cycle for
these items.
Impact on the General Operating Fund
In the event that the November 2012 levy does not pass, the District will have to rely entirely on operating funds for emergencies. The District will
not have the monies to purchase new buses, computers, or technology that will assist in keeping the curriculum at current levels. Equipment that
becomes broken may not be replaced due to funding, and maintenance on the buildings will be in emergency situations. The lack of needed
maintenance on the buildings may lead to additional problems in the future, and operating funding may not be able to sustain the added
expenditures.
Long Term Plans
The facility audit completed allowed the District to form the above 5 year plan. For a more detailed analysis, please visit the District website at
www.worthington.k12.oh.us
73
Food Service Fund
The Food Service Fund accounts for all of the breakfast and lunch activities of the District. Revenues include
fees from lunches as well as federal and state grants. The program provided over 600,000 meals last year,
with almost 45% of those that were free or reduced price for disadvantaged children.
2010-2011
Actual
2012-2013
Proposed
Budget
2011-2012
Actual
% Change
Revenues:
Interest Income
Food Service Sales
Intergovernmental
Miscellaneous
Total Revenues
399
2,214,556
968,002
$
3,182,957
240
1,834,076
1,056,096
100
$
2,890,512
195
1,885,905
1,100,000
-
-18.75%
2.8%
4.2%
2,986,100
3.3%
1,199,000
752,000
30,000
980,000
100
-5.7%
5.6%
8.7%
-2.0%
0.0%
-51.5%
$
2,961,100
-1.7%
$
25,000
69,916
94,916
$
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Miscellaneous
Total Expenditures
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
1,340,750
691,114
28,940
1,094,642
127
$
3,155,573
$
27,384
163,794
191,178
1,270,975
712,319
27,607
1,000,065
602
206
$
$
3,011,774
(121,262)
191,178
69,916
The additional revenue is related to the potential changes in lunch choices as well as the increase in free and
reduced reimbursement from the federal government as a result of a growing number of eligible students
residing in the District. Appropriations were also decreased in order to keep the fund balanced.
74
Food Service Fund
Revenues
Sales are the major source of revenue and declined by $400,000 this year most likely due to the enactment
of Senate Bill 210 reducing the items that could be offered in a school building as well as a down economy.
The food service director is evaluating allowable options in an effort to increase participation and sales, as
well as examining all contracts and expenditures to help bring down costs.
Sales
$1,000,000
$800,000
Elementary
Middle
High
$600,000
$400,000
2011
2012
2013
2014
Intergovernmental revenue consists of reimbursement from the state and federal government for serving free
and reduced priced lunches to disadvantaged children. These revenues are expected to increase slightly due
to increases in the number of free and reduced eligible children residing in the District and participating in this
program. In addition, similar to online payments, an online option to enroll a student in the free and reduced
program was implemented in 2010. We anticipate this option will increase participation in the program,
thereby increasing revenues but more importantly increasing achievement for those disadvantaged students
who would otherwise receive little or no breakfast and lunch.
Free & Reduced Meals Served
350,000
300,000
250,000
Reduced
200,000
Free
150,000
100,000
50,000
0
2009
2010
2011
2012
2013
Expenditures
p
p g
g
Cook/Managers, 25.32 workers, and 1.5 clerical FTE. Building worker hours were reduced in 2012, and it is
anticipated that clerical staff will be reduced in 2013 and 2 positions will not be filled at each high school due
to declining enrollment.
Food supplies are the other major expenditure category. The District purchases food off various
competitively bid contracts through alliances to keep costs as low as possible. The 2013 budget is $1
million, a slight reduction from 2012 due to decreased food sales and contract examination.
75
Other Local Sources Fund
The Other Local Sources Fund is used to account for specific local revenue sources received from various
contributors that are restricted to expenditures for specified purposes approved by board resolution. Such
expenditures generally include community services.
2010-2011
Actual
2012-2013
Proposed
Budget
2011-2012
Actual
% Change
Revenues:
Interest Income
Miscellaneous
Total Revenues
71
5,000
$
5,071
28
5,966
$
5,994
6,100
-100.0%
2.2%
6,100
1.8%
14,000
15.2%
$
14,000
15.2%
$
(7,900)
42,531
34,631
$
Expenditures:
Miscellaneous
Total Expenditures
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
8,600
$
8,600
$
(3,529)
52,216
48,687
12,150
$
12,150
$
(6,156)
48,687
42,531
The proposed 2013 budget is $14,000. Amounts will be used to fund community scholarships.
76
Uniform School Supplies Fund
The Uniform School Supplies Fund accounts for student fees that are charged for various high school and
middle school courses and at the elementaries based on grade level. These fees are established by the
Board annually. The purpose of the fees are to help cover the cost of consumable supplies used in the
classroom such as art supplies, workbooks, paper, etc.
2010-2011
Actual
2012-2013
Proposed
Budget
2011-2012
Actual
% Change
Revenues:
Student Fees
Total Revenues
378,451
$
378,451
381,696
$
381,696
362,591
-5.0%
362,591
-5.0%
446,570
5.4%
$
446,570
5.4%
$
(83,979)
171,548
87,569
$
Expenditures:
Supplies
Total Expenditures
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
385,603
$
385,603
$
(7,152)
220,548
213,396
423,544
$
423,544
$
(41,848)
213,396
171,548
The proposed 2013 budget is $446,570 and reflects the spending down of fund balance.
77
Special Rotary Fund
The Special Rotary Fund accounts for the income and expenditures in conjunction with supplemental
education classes, a special education preschool program, a life enrichment program, and facility rentals.
2010-2011
Actual
2012-2013
Proposed
Budget
2011-2012
Actual
% Change
Revenues:
Fees
Rentals
Miscellaneous
Total Revenues
98,266
256,043
16,265
$
370,574
110,155
282,504
11,624
$
404,283
103,907
280,000
11,900
-5.7%
-0.9%
2.4%
395,807
-2.1%
29,296
3,679
587,971
96,100
628,000
1,946
16.6%
-19.4%
310.5%
14.8%
984.0%
$
1,346,992
328.3%
$
(951,185)
1,501,635
550,450
$
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Miscellaneous
Total Expenditures
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
20,338
3,300
59,764
48,196
210,661
$
342,259
$
28,315
1,383,564
1,411,879
25,118
4,563
143,230
83,685
57,931
$
314,527
$
89,756
1,411,879
1,501,635
Approximately $1.3 million of the cash balance is related to facility rental fees collected over the years.
Approximately $1 million of facility rental funds are being appropriated to cover any unanticipated expenditures
that may arise. Any major projects would follow the normal bidding and approval process.
78
Public School Support Fund
The Public School Support Fund is used for the proceeds of specific revenue sources, except for state and
federl grants, that are legally restricted to expenditures for specified purposes. An example is a building
specific principal's fund. Most commonly buildings will use these funds for staff development, classroom
resources, or student activities.
2010-2011
Actual
2012-2013
Proposed
Budget
2011-2012
Actual
% Change
Revenues:
Tuition, Charges, and Fees
Donations and Other
Total Revenues
87,856
433,039
$
520,895
111,009
394,447
$
505,456
$
104,773
326,533
-5.6%
-17.2%
431,306
-14.7%
2,500
350
739,131
207,633
53,200
48,042
-73.3%
-83.3%
188.3%
53.3%
-12.9%
165.3%
1,050,856
117.8%
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Miscellaneous
Total Expenditures
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
5,475
1,254
168,272
175,487
95,880
32,758
$
479,126
$
41,769
853,513
895,282
9,362
2,090
256,407
135,404
61,063
18,111
$
482,437
$
23,019
895,282
918,301
$
$
(619,550)
918,301
298,751
The majority of this fund is related to building principal funds, staff funds, and library funds to account for book
fairs and fines. Leasing the District's towers to cellular companies generates approximately $95,000 annually,
and current fund balance of $500,000 has been appropriated to be used as necessary.
79
Other Local Grants Fund
The Other Local Grants Fund is used to account for specific local revenue sources other than taxes that are
restricted to expenditures for specified purposes approved by board resolution.
2010-2011
Actual
2012-2013
Proposed
Budget
2011-2012
Actual
% Change
Revenues:
Local Grants
Total Revenues
86,104
$
86,104
$
-
$
-
0.0%
#DIV/0!
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Miscellaneous
Total Expenditures
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
27,200
4,365
8,710
9,213
7,229
652
$
57,369
$
28,735
13,416
42,151
400
64
3,016
2,128
6,707
10
$
12,325
$
(12,325)
42,151
29,826
5,000
807
7,464
11,018
5,537
-
1150.0%
1160.9%
147.5%
417.8%
-17.4%
-100.0%
$
29,826
142.0%
$
(29,826)
29,826
-
The 2013 budget includes the remaining balances of STEM and Project More grants and other minor grants.
No new local grants are known or anticipated at this time.
80
District Managed Activities Fund
The District Managed Student Activities Fund accounts for athletics and other extracurricular activities of the
District. These funds are self-supporting through gate receipts, fees, and booster donations. Expenses
include equipment, entry fees, and supplies. Coaches, athletic directors, and advisors are paid from the
general fund.
2010-2011
Actual
2012-2013
Proposed
Budget
2011-2012
Actual
% Change
Revenues:
Admissions/Entry Fees
Participation Dues and Fees
Other
Total Revenues
468,537
153,533
8,921
$
630,991
543,667
141,194
30,837
$
715,698
$
515,085
143,685
30,782
-5.26%
1.8%
-0.2%
689,552
-3.7%
71,480
30,445
236,739
264,220
58,448
135,386
-2.2%
2.1%
25.4%
127.1%
8.9%
-52.4%
796,718
6.7%
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Miscellaneous (Dues & Fees)
Total Expenditures
63,883
26,927
184,022
113,999
11,805
263,065
$
663,701
73,107
29,833
188,844
116,365
53,693
284,712
$
746,554
$
Other Financing Sources (Uses):
Advances In
Advances Out
-
Total Other Financing Sources (Uses $
-
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
(32,710)
368,840
336,130
4,000
$
$
4,000
(26,856)
336,130
309,274
(4,000)
$
(4,000)
$
(111,166)
309,274
198,108
Admissions/Entry fee revenue and participation fee revenue are budgeted to remain steady.
Salaries and Benefits represent the cost of a weight room technician that is split between both high schools.
81
Auxiliary Services Fund
The Auxiliary Services Fund accounts for funds provided by the State of Ohio that flow to private schools within
the District's boundaries. For the FY13 budget year, these include St. Michaels, Worthington Christian,
Smokey Row Children's Center, Grace Brethren, and Worthington Adventist Academy, the same schools as in
the current year.
2010-2011
Actual
2012-2013
Proposed
Budget
2011-2012
Actual
% Change
Revenues:
Intergovernmental
Total Revenues
803,418
$
803,418
822,335
$
822,335
$
822,336
0.00%
822,336
0.0%
238,562
66,879
189,055
450,119
51,445
64,485
1.1%
0.3%
41.6%
97.5%
24.6%
100.0%
1,060,545
50.4%
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Miscellaneous
Total Expenditures
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
371,974
112,873
50,824
219,500
21,563
29,341
$
806,075
$
(2,657)
123,866
121,209
235,875
66,675
133,550
227,937
41,298
$
705,335
$
117,000
121,209
238,209
$
$
(238,209)
238,209
-
Funds are allocated based on pupil enrollment, with discretion given to each building's administration on how to
best use them. Current allocation is assumed to be the same as prior year, but will be revised when the state
announces it this summer.
82
Management Information Systems (EMIS) Fund
The EMIS fund used to account for state funds that are provided to help offset the costs of operating the
student information system. These funds were eliminaed in 2011
2010-2011
Actual
2012-2013
Proposed
Budget
2011-2012
Actual
% Change
Revenues:
Intergovernmental
Total Revenues
5,000
$
5,000
$
-
$
-
0.0%
#DIV/0!
Expenditures:
Purchased Services
Total Expenditures
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
21,322
$
21,322
$
(16,322)
20,938
4,616
83
4,616
$
4,616
$
(4,616)
4,616
-
-
-100.0%
$
-
-100.0%
$
-
Data Communications Support Fund
The Data Communications Support Fund is used to account for a state grant to supplement the costs
associated with the Ohio Educational Computer Network connection. Funding is provided on a per building
basis and is anticipated to remain consistent.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Intergovernmental
Total Revenues
45,500
$
45,500
32,400
$
32,400
32,000
-1.2%
32,000
-1.2%
49,269
225.6%
$
49,269
225.6%
$
(17,269)
17,269
-
0.0%
0.0%
0.0%
$
Expenditures:
Purchased Services
Total Expenditures
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
45,500
$
45,500
$
-
84
15,131
$
15,131
$
17,269
17,269
Other Miscellaneous State Grant Funds
This fund is used to account for various minor state grants that are periodically awarded and not classified
elsewhere. The following state grants are currently known and therefore included in the FY13 budget:
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Tuition and Charges
Intergovernmental
$
Total Revenues
$
5,875
24,056
$
29,931
$
27,187
$
36,651
34.8%
27,187
$
36,651
34.8%
23,784
5,611
300
3,363
-
-6.2%
14.5%
-91.3%
-711.5%
33,058
-0.3%
(8,000)
0.0%
$
(8,000)
-300.0%
$
(4,407)
4,407
-
123.1%
-30.9%
-100.0%
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Total Expenditures
25,921
4,815
1,000
2,172
$
33,908
25,350
4,901
3,461
(550)
$
33,162
$
Other Financing Sources (Uses):
Advances In
Advances Out
4,000
-
Total Other Financing Sources (Uses) $
4,000
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
23
6,359
6,382
8,000
(4,000)
$
4,000
$
(1,975)
6,382
4,407
The only known grant at this time is the Psych Intern grant of $25,000.
85
Education Jobs Fund
The Education Jobs Fund was included as part of federal legislation passed on August 10, 2010 to provide
funding to states to save education jobs. We received $746,555 and the funds were used to offset the loss of
State Fiscal Stabilization funds received in 2011. Ten FTE were paid from these funds.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Intergovernmental
Total Revenues
$
-
$
746,555
$
-
100.0%
746,555
$
-
100.0%
-
100.0%
100.0%
$
-
100.0%
$
-
Expenditures:
Salaries
Benefits
Total Expenditures
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
-
$
-
86
553,905
192,650
$
746,555
$
-
Race To The Top Fund
The Race to the Top Fund is a competitive grant fund provided under the federal ARRA program. It is designed
to encourage creating the conditions for education innovation and reform that will improve student outcomes.
Worthington has been awarded approximately $500,000 to be received over a 4 year period beginning FY11.
Funds will be used to increase student achievement and decrease performance gaps through implementing new
standards of assessment and improving teacher quality.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Intergovernmental
Total Revenues
26,718
$
26,718
104,304
$
104,304
$
277,859
166.4%
277,859
166.4%
73,670
23,854
38,272
27,274
12,682
-14.9%
32.1%
-54.5%
70.2%
100.0%
175,752
-14.5%
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Miscellaneous
Total Expenditures
448
464
16,482
10,079
-
$
27,473
86,557
18,056
84,167
16,028
848
$
205,656
$
Other Financing Sources (Uses):
Advances In
Advances Out
1,000
-
Total Other Financing Sources (Uses $
1,000
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
245
245
87
102,700
(1,000)
$
101,700
$
348
245
593
(102,700)
$
(102,700)
$
(593)
593
-
Special Education IDEA Grant Fund
This is a federal grant fund provided to assist in the identification of handicapped children, development of
procedural safeguards, implementation of least restrictive alternative service patterns, and provision of full
educational opportunities to handcapped children. Common uses are for psychology, speech, hearing, and
instructional assistance services. For fiscal years 2010 and 2011, the American Recovery and Reinvestment
Act provided for additional special education funds that are accounted for in this fund, but broken out for
illustrative purposes.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Intergovernmental
Intergovernmental - Stimulus
Total Revenues
1,398,368
753,571
$
2,151,939
2,171,159
$
2,171,159
$
2,172,937
-
0.1%
2,172,937
0.1%
1,464,233
511,689
7,950
3,653
-
8.9%
19.4%
-94.8%
-65.5%
100.0%
-
-100.0%
-100.0%
-100.0%
0.0%
0.0%
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
1,235,996
417,123
4,801
4,814
1,050
1,344,993
428,450
152,472
10,596
-
Expenditures (Stimulus):
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Total Expenditures
335,772
85,756
212,086
171,114
63,916
$
2,532,428
24,199
16,145
(11,254)
$
1,965,601
$
1,987,525
1.1%
Other Financing Sources (Uses):
Advances In
Advances Out
Refund of Prior Year Receipt
391,100
(92,504)
Total Other Financing Sources (Uses $
298,596
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
(81,893)
82,023
130
88
187,000
(391,100)
$
$
(204,100)
1,458
130
1,588
(187,000)
$
(187,000)
$
(1,588)
1,588
-
-8.4%
Vocational Education Grant Fund
This is a federal grant fund used to account for funds related to the Carl D Perkins Voational and Applied
Technology Act of 1990. Common uses of funds include supplies for applied technology courses, stipends and
training for teachers.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Intergovernmental
Total Revenues
21,528
$
21,528
76,568
$
76,568
$
39,090
-49%
39,090
-49%
4,000
640
20,250
14,200
-
-2%
98%
52%
-49%
0%
39,090
-15%
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Total Expenditures
4,800
774
22,130
21,508
3,130
$
52,342
4,098
323
13,308
28,025
$
45,754
$
Other Financing Sources (Uses):
Advances In
Advances Out
30,900
-
Total Other Financing Sources (Uses $
30,900
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
86
86
89
(30,900)
$
(30,900)
$
(86)
86
-
$
-
$
-
State Fiscal Stabilization Fund
As part of the American Recovery and Reinvestment Act, states received funding to help stabilize their overall
budgets, and part of that funding was used by the State of Ohio to fund education. Even though these funds
are allocated as part of the general foundation funding formula from the State that are part of the General
Fund, federal guidelines require them to be accounted for separately in this fund. There are no anticipated
revenues to be be awarded in future years.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Intergovernmental
Total Revenues
1,187,599
$
1,187,599
$
-
$
-
Expenditures:
Salaries
Benefits
Purchased Services
Total Expenditures
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
752,892
252,463
182,244
$
1,187,599
$
-
These funds were elminated in 2012.
90
$
-
$
-
$
-
$
-
Title II-D Technology Grant Fund
This federal grant fund is used to account for resources and expenditures related to the Enhancing Educational
Through Technology Program, which is designed to integrate technology in the classroom and to assist
students to become technologically literate. Currently the grant is not scheduled to be funded for 2013 and the
revenue is left over from the 2012 allocation.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Intergovernmental
Total Revenues
6,476
$
6,476
7,145
$
7,145
$
5,020
-29.7%
5,020
-29.7%
4,000
646
374
-
100.0%
100.0%
-100.0%
100.0%
5,020
13.8%
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Total Expenditures
3,000
469
2,600
$
6,069
2,600
1,811
$
4,411
$
Other Financing Sources (Uses):
Advances In
Advances Out
2,800
(3,500)
Total Other Financing Sources (Uses $
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
(700)
(293)
359
66
91
(2,800)
$
(2,800)
$
(66)
66
-
$
-
$
-
Title III Limited English Proficiency Grant Fund
This federal grant fund is used to provide instructional programs and enhancements for english language
learners. It is targeted at those students whose primary language at home is not English.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Intergovernmental
Total Revenues
63,635
$
63,635
89,299
$
89,299
$
194,090
117.3%
194,090
117.3%
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Total Expenditures
48,559
24,144
(199)
$
72,504
45,989
36,935
12,690
$
95,614
54,280
41,164
50,850
30,294
$
176,588
18.0%
11.4%
100.0%
138.7%
84.7%
Other Financing Sources (Uses):
Advances In
Advances Out
11,200
(2,800)
Total Other Financing Sources (Uses) $
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
8,400
(469)
482
13
18,000
(11,200)
$
6,800
$
485
13
498
(18,000)
$
(18,000)
$
(498)
498
-
-100.0%
60.7%
-364.7%
2013 Budget highlights include 1.5 FTE bilingual assistance aides' salaries and benefits as well as supplies
and services related to the ELL program.
92
Title I Economically Disadvantaged Pupils Grant Fund
This is a federal grant fund that provides additional assistance to districts to help low income students meet the
challenging state content standards that all children are expected to meet. It is designed to help close the
achievement gap between high income and low income students. For fiscal years 2010 and 2011, the
Americdan Recovery and Reinvestment Act provided additonal Title I funds that are accounted for in this fund,
but broken out for illustrative purposes.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Intergovernmental
Intergovernmental - Stimulus
Total Revenues
894,094
243,487
$
1,137,581
929,986
56,391
$
986,377
$
1,448,227
-
55.73%
1,448,227
46.8%
912,263
329,782
1,444
68,180
4,005
26.1%
38.2%
100.0%
4.8%
-65.2%
-
100.0%
100.0%
0.0%
-100.0%
-100.0%
1,315,674
19.4%
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
624,072
191,451
15,721
75,540
9,229
723,382
238,557
27,206
65,078
11,495
Expenditures (Stimulus):
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Total Expenditures
28,617
10,357
25,425
147,720
31,912
$
1,160,044
19,760
4,108
(223)
12,683
$
1,102,046
$
Other Financing Sources (Uses):
Advances In
Advances Out
22,200
(46,638)
Total Other Financing Sources (Uses $
(46,638)
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
(69,101)
74,417
5,316
133,000
(22,200)
$
$
110,800
(4,869)
5,316
447
(133,000)
-100.0%
499.1%
$
(133,000)
-220.0%
$
(447)
447
-
Budget Highlights
> 9.5 FTE teachers and 3 FTE coaches are budgeted to be paid out of this fund
> Supplies include intervention materials including reading materials for low income students
> Increase in 2013 revenue is related to carryover of the 2012 award to be received in 2013
93
WORTHINGTON CITY SCHOOL DISTRICT
This page left blank intentionally.
94
Title IV Safe and Drug Free Schools Grant Fund
This federal grant program was designed to help provide drug education and prevention activities in both the
school and the community and was eliminated in 2011.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Intergovernmental
Total Revenues
2,700
$
2,700
1,492
$
1,492
$
-
-100.0%
-
-100.0%
-
-100.0%
-
-100.0%
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Miscellaneous
Total Expenditures
3,500
564
(429)
$
3,635
129
$
129
$
Other Financing Sources (Uses):
Advances In
Advances Out
1,400
(2,700)
Total Other Financing Sources (Uses $
(1,300)
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
(2,235)
2,272
37
95
(1,400)
$
(1,400)
$
(37)
37
-
$
-
$
-
Special Education Preschool Grant Fund
This is a federal grant fund used to address the improvement and expansion of services for handicapped
children ages 3 through 5. For fiscal years 2010 and 2011, the Americdan Recovery and Reinvestment Act
provided additonal funds that are accounted for in this fund, but broken out for illustrative purposes.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Intergovernmental
Intergovernmental - Stimulus
Total Revenues
31,415
7,015
$
38,430
18,648
$
18,648
$
34,332
-
84.1%
34,332
84.1%
Expenditures:
Salaries
Benefits
22,629
10,359
13,432
6,335
21,841
10,555
62.6%
66.6%
-
4,496
2,519
-
100.0%
100.0%
32,396
21.0%
(2,000)
122.2%
$
(2,000)
-281.8%
$
(64)
64
-
Expenditures (Stimulus):
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Total Expenditures
$
32,988
$
26,782
$
Other Financing Sources (Uses):
Advances In
Advances Out
900
(7,015)
Total Other Financing Sources (Uses $
(6,115)
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
(673)
7,771
7,098
> 0.75 FTE preschool aide is funded through this grant.
96
2,000
(900)
$
1,100
$
(7,034)
7,098
64
Title II-A Improving Teacher Quality Grant Fund
This federal grant program is designed to improve teacher quality by increasing the number of highly qualified
teachers in the District.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Intergovernmental
Total Revenues
164,636
$
164,636
199,575
$
199,575
$
276,262
38.4%
276,262
38.4%
158,934
51,711
27,937
1,808
27.4%
40.7%
-19.2%
-79.7%
240,390
17.3%
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Total Expenditures
130,237
38,604
1,747
7,038
$
177,626
124,734
36,749
34,578
8,886
$
204,947
$
Other Financing Sources (Uses):
Advances In
Advances Out
30,600
(18,000)
Total Other Financing Sources (Uses $
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
12,600
(390)
490
100
36,000
(30,600)
$
5,400
$
28
100
128
(36,000)
$
(36,000)
$
(128)
128
-
-100.0%
17.6%
The 2013 budget includes 1 full time coach and 2 curriculum leaders' extended days salary and benefits. It
also includes supplies as well as meeting and conference expenses for professional development.
97
Other Miscellaneous Federal Grants Fund
This fund consists of other minor miscellaneous federal grants that the District receives. These grants are
generally awarded on a year-by-year basis and are difficult to predict. For 2012 this consisted of the Learn and
Serve Grant and a USDA grant, however that grant has been eliminated and no known grants are budgeted at
this time.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Intergovernmental
Total Revenues
7,721
$
7,721
7,740
$
7,740
$
-
-100.0%
-
-100.0%
-
0.0%
0.0%
-100.0%
-100.0%
-100.0%
-
-100.0%
-
-100.0%
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Total Expenditures
3,100
500
2,697
5,591
$
11,888
358
2,708
1,174
$
4,240
$
Other Financing Sources (Uses):
Advances In
Advances Out
Total Other Financing Sources (Uses)
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
6,100
(100)
$
6,000
$
1,833
767
2,600
98
(6,100)
$
(6,100)
$
(2,600)
2,600
-
$
-
$
-
Intra-District Services Fund
This fund is used to account for the District's copy center fund as well as the K+ program the District operates.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Tuition
Charges for Services
$
736,300
622,061
$
885,001
580,615
$
960,000
550,000
Total Revenues
$
1,358,361
$
1,465,616
$
1,510,000
8.5%
-5.3%
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Miscellaneous
Total Expenditures
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
602,699
263,522
217,067
195,398
539
$
1,279,225
$
79,136
724,769
803,905
752,217
272,703
136,198
287,313
-
$
1,448,431
$
17,185
803,905
821,090
854,699
315,684
164,828
265,000
10,000
$
$
13.6%
15.8%
21.0%
-7.8%
100.0%
1,610,211
(100,211)
821,090
720,879
Budget Highlights
> Salaries include an additional 2 FTE K+ teachers for a total of 14 due to increased participation in the
program for 2013.
> Purchased services and supplies are all related to copy center and include toner, ink, paper, and
maintenance agreements
99
Workers Compensation Self-Insurance Fund
The District became self-insured for workers compensation on August 1, 2009. Board paid premium's are
established annually, currently at 0.70% of covered payroll, and are deposited into this fund from the fund in
which the employee is paid. A third party administers claims and stop loss insurance coverage is purchased.
The administrator in charge of insurance is paid from this fund as well.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Charges for Services
Investment Income
Total Revenues
539,127
2,527
$
541,654
535,723
3,988
$
539,711
550,000
3,500
2.7%
-12.2%
553,500
2.6%
74,000
40,560
160,000
310,000
50,000
3.7%
6.7%
9.5%
185.1%
38.6%
$
634,560
58.5%
$
(81,060)
972,329
891,269
$
Expenditures:
Salaries
Benefits
Third Party Administrator
Claims
Stop Loss/Other
Total Expenditures
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
71,157
36,469
115,997
112,259
86,918
$
422,800
$
118,854
714,000
832,854
71,327
38,027
146,076
108,738
36,068
$
400,236
$
139,475
832,854
972,329
2013 Budget Highlights
> Claims budget is $310,000 in case of need but is anticipated to remain consistent at $115,000
2013 Goals
> Maintain quality programs to reduce claims
> Accumulate a fund balance of $1 million within 3 years to provide adequate coverage for potential losses
100
Private Purpose Trust Fund
A trust fund used to account for money which has been set aside for scholarship purposes. The income from
such funds may be expended in accordance with the trust agreement, but the principal must remain intact.
2010-11
Actual
2012-13
Proposed
Budget
2011-12
Actual
% Change
Revenues:
Interest
Gifts and Contributions
Total Revenues
186
3,085
$
3,271
77
6,050
$
6,127
200
800
$
159.7%
-86.8%
1,000
Expenditures:
Scholarships
Total Expenditures
Net Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
1,635
$
1,635
$
1,636
161,325
162,961
101
950
$
950
$
5,177
162,961
168,138
1,000
5.3%
$
1,000
5.3%
$
168,138
168,138
WORTHINGTON CITY SCHOOL DISTRICT
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102
103
District Comparisons
Residential Effective Millage Rate 2012
Cost Per Pupil 2011
54.23
Bexley
52.78
New Albany
49.11
Worthington
Dublin
48.81
Dublin
Upper Arlington
47.11
New Albany
Worthington
46.92
Hilliard
$13,013
$12,249
$11,398
$10,890
$9,465
Olentangy
44.31
Worthington continues to have one of the lowest
effective residential property tax millage amounts of all
central Ohio districts. Sustainability and careful budget
planning continue to be the focus of the Board and
Administration.
Economically Disadvantaged
$13,305
Westerville
45.90
Olentangy
$14,337
Bexley
Hilliard
Grandview
$15,085
Grandview
50.28
Westerville
$15,172
Upper Arlington
Worthington's cost per pupil is about average for central
Ohio districts. Most older, established District's have a
higher amount, usually since capital expenditures on
new buildings and land aren't included in this
calculation, whereas maintenance costs on older
buildings are.
Student Composition (2011)
Limited English
Disabled
28%
23%
22%
18%
14%
13% 12%12%
8% 7% 7%
Limited English Proficient students
generally do not speak English as the
primary language at home, and the
District must provide greater resources
and services so that these students do
not fall behind.
104
Upper Arlington
Dublin
Olentangy
Bexley
New Albany
Hilliard
Worthington
Grandview
Westerville
Grandview
Upper Arlington
Bexley
Worthington
Hilliard
Westerville
Dublin
Upper Arlington
New Albany
Olentangy
Bexley
Dublin
Grandview
Hilliard
Worthington
Westerville
9% 9%
2% 2%
1% 1% 0%
1%
Worthington's economically
disadvantaged population has grown
considerably in recent years, surpassing
20%. This presents a unique challenge
for staff as lower income students
generally require greater resources and
services to maintain the highest
standards of achievement.
11% 11% 11% 11%
5%
New Albany
7% 7%
Olentangy
9%
Special Needs students are a growing
population in our District and require
greater resources and services for their
education. Staff prides itself in being
able to provide a nurturing and low pupil
to teacher ratio services that these
students need to attain excellent
achievement standards.
Operating Indicators
Function
Governmental Activities
Instruction
Per Pupil Cost based on Expenses as
reported in the Statement of Activities
Support Services
Pupil
Enrollment (Students)
Graduation Rate
% of Students with Disabilities
% of Limited English Proficient Students
Instructional Staff
IT Work Orders Completed
Administration
Student Attendance Rate
Fiscal and Business
Purchase Orders Processed
Nonpayroll Checks Issued
Maintenance
Maintenance Work Orders Completed
District Square Footage Maintained By
Custodians and Maintenance Staff
District Acreage Maintained By
Grounds Staff
Transportation
Average Students Transported Daily
Average Daily Bus Fleet Mileage
Number of Busses in Fleet
Co-Curricular Activities
High School Varsity Teams
Food Service
Meals Served to Students
% of Total Meals That Were Free Meals
% of Total Meals That Were Reduced Meals
2011
2010
2009
2008
2007
2006
2005
2004
14,999
14,197
13,680
13,244
12,459
13,062
11,614
11,671
9,098
95.0%
11.8%
4.8%
9,477
95.5%
11.0%
5.2%
9,567
95.5%
11.9%
5.1%
9,586
96.8%
10.3%
4.1%
9,492
96.3%
9.7%
3.8%
9,553
97.9%
9.9%
3.7%
9,619
96.6%
10.1%
3.1%
9,651
97.6%
9.3%
3.2%
11,699
10,574
7,730
5,877
8,178
5,938
n/a
n/a
95.8%
95.5%
95.7%
95.7%
95.8%
95.7%
95.8%
95.7%
6,988
10,612
7,367
11,215
7,942
12,052
8,689
14,946
11,253
12,893
15,610
13,301
n/a
n/a
n/a
n/a
1,622
2,988
3,717
4,427
5,216
5,589
n/a
n/a
1,638,562
1,638,562
1,638,562
1,638,562
1,638,562
1,638,562
1,638,562
1,638,562
379
379
379
379
379
379
379
379
4,797
4,555
82
4,620
4,846
81
4,517
4,866
80
4,800
4,756
85
4,800
4,756
92
5,233
4,756
86
n/a
4,756
85
n/a
4,756
85
58
58
58
58
58
58
58
58
610,051
36.8%
6.4%
584,693
32.9%
8.0%
542,830
29.3%
8.8%
541,049
27.4%
8.4%
490,081
26.3%
9.1%
468,987
21.9%
6.9%
491,305
17.7%
6.5%
482,524
13.8%
6.5%
Sources: Ohio Department of Education Local Report Card and School District Records
Note: Operating Indicators before 2004 not presented because the District had not implemented GASB 34.
105
Demographic and Economic Statistics
Personal Income (2)
Per Capita
Personal
Income (1)
Unemployment
Rate (3)
Year
Population (1)
2002
56,975
1,965,352,625
$34,495
5.4%
2003
58,687
2,024,408,065
34,495
6.1%
2004
59,063
2,037,378,185
34,495
5.9%
2005
60,248
2,078,254,760
34,495
5.6%
2006
59,983
2,069,113,585
34,495
4.8%
2007
60,347
1,985,187,250
34,495
5.3%
2008
61,153
2,120,786,040
34,680
5.7%
2009
61,492
2,246,610,220
36,535
9.0%
2010
61,492
2,246,610,220
36,535
9.2%
2011
59,374
2,169,229,090
36,535
7.4%
Sources: (1) Mid Ohio Regional Planning Commission; American Community
Survey 2005-2007
(2) Calculated based on Per capita income and population
(3) Ohio Bureau of Employment Services, not available for
Worthington CSD. Figures presented are for Franklin County
Note: 2010 figuresfor population, personal income, and per capita income
represent 2009 amounts as 2010 figures were not yet available at
the time of this publication
106
Principal Employers
June 2011
Employer
Nature of Business
Number of
Employees
Rank
Worthington Industries
Steel Industry
1,352
1
Worthington School District
Education
1,140
2
Liebert Corporation
Energy/Power
1,000
3
Anthem Blue Cross
Insurance
893
4
Anheuser Busch
Production Plant
776
5
Huntington Bank
Mortgage/Banking
555
6
Diamond Innovations
Diamond Products
422
7
Medvet Medical Center
Animal Care
328
8
The Laurels Healthcare
Healthcare
270
9
American Automobile Association
Automotive
260
10
Total
6,996
Source: Chamber of Commerce and Individual employer records.
Note: Above figures are estimates based on Chamber of Commerce information
and employer data provided to the district. Actual information as well as
information for 9 years prior was not available. Additionally, total employment of
the District or City was not available.
107
Top Taxpayers 2011 and 2002
Name of Taxpayer
Public Utilities
1 Columbus Southern Power Co
1
2
3
4
5
6
7
8
9
10
2012 Collection Year
Percent of
Assessed
Total
Value
Assessed Value
$29,544,710
1.66%
19,202,160
8,548,770
8,050,010
7,533,770
7,367,500
6,104,860
5,250,000
5,180,000
5,145,050
4,865,000
1.08%
0.48%
0.45%
0.42%
0.41%
0.34%
0.30%
0.29%
0.29%
0.27%
All Others
1,672,305,460
94.00%
Total Assessed Valuation
1,779,097,290
100.00%
Real Estate
Anheuser-Busch Inc.
Eastrich No 167 Corp.
EOP - Community Corporate
Worthington Meadows
Fieldstone Trace Partnership
Worthington Industries
Stratford Chase
Columbus Park Club
Corporate Hill LLC
Alexander Square LLC
Name of Taxpayer
Public Utilities
1 Columbus Souther Power Company
2 Ohio Bell Telephone Company
3 Sprintcom Inc
1
2
3
4
5
6
7
8
9
10
Real Estate
Anheuser-Busch, Inc
ASP Boma LLC
Eastrich No 167 Corp
Worthington Meadows
Worthington Industries
Columbus Retail Inc
EOP Community Corporate
Fieldstone Trace
Regency Centers LP
Donald R Kenney TR
All Others
Source: Office of the Auditor, Franklin County, Ohio
Note: Assessed Values are for the valuation year of 2011 and 2002 respectively.
108
2003 Collection Year
Percent of
Assessed
Total
Value
Assessed Value
$22,884,640
11,917,370
9,001,150
1.33%
0.72%
0.32%
17,729,950
11,511,520
11,450,970
10,024,400
8,490,470
8,184,160
8,050,000
7,334,260
7,039,510
6,874,010
1.10%
0.75%
0.65%
0.59%
0.57%
0.52%
0.49%
0.46%
0.42%
0.40%
1,637,741,330
92.10%
1,778,233,740
100.00%
Property Tax Rates Direct and Overlapping
Collection
Year
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
(Res/Agric)
(Comm/Ind)
Worthington City School District
General
Bond
Total
Fund
Fund
Direct
72.49
72.49
72.49
79.34
79.34
79.34
79.34
79.34
83.24
84.74
86.24
(45.99)
(61.15)
5.89
5.39
5.22
5.22
3.89
3.89
3.89
3.8
3.80
3.80
3.80
(3.80)
(3.80)
78.38
77.88
77.71
84.56
83.23
83.23
83.23
83.14
87.04
88.54
90.04
(49.79)
(64.95)
Franklin
County
City of
Worthington
City of
Columbus
Village of
Riverlea
Sharon
Township
Perry
Township
Library
17.64
17.64
17.64
18.44
18.44
18.44
18.49
18.02
18.07
18.07
18.07
(17.18)
(17.76)
3.00
3.00
3.00
3.00
3.00
5.00
5.00
5.00
5.00
5.00
5.00
(5.00)
(5.00)
3.14
3.14
3.14
3.14
3.14
3.14
3.14
3.14
3.14
3.14
3.14
(3.14)
(3.14)
6.00
6.00
6.00
6.00
6.50
6.50
6.50
6.50
6.50
7.00
7.00
(6.99)
(7.00)
1.57
1.57
1.57
1.57
1.57
1.57
1.57
1.57
1.57
1.57
1.57
(1.57)
(1.57)
23.80
23.80
20.40
18.40
18.40
21.20
21.20
18.10
18.10
18.10
17.67
(15.32)
(14.92)
2.20
2.20
2.20
2.20
4.80
4.80
4.80
4.80
4.80
4.80
4.80
(3.54)
(4.60)
Source: County Auditor, Franklin County Ohio
Note: The Worthington City School District consists of the following five taxing districts:
City of Worthington, City of Columbus, Village of Riverlea, Perry Township,
and Sharon Township
Figures in parentheses reflect "effective" millage for residential/agricultural (upper) and
commercial/industrial (lower) for the current collection year only. All other figures
reflect voted millage.
Ohio Revised Code Sections 5705.02 and 5705.07 requires any millage exceeding the
unvoted or "inside" millage can only be done by a vote of the people.
109
Glossary of Terms
Advance – Money sent from one fund to another with the intent of repayment, normally to
cover a shortage of cash
Appropriation – Amount placed in the budget to be expended for a particular purpose
Assessed Value – The value of a property that the tax rate is applied to. For home values, it is
35% of the market value
Capital Outlay – Any expenditure exceeding $1,000 that has a useful life of at least 1 year.
Encumbrance – A reservation of funds to cover arising obligations from purchase orders,
salaries, or other contracts.
Effective Tax Rate – The actual rate applied to determine the amount of taxes to pay. The
voted tax rate (see below) is adjusted annually for the change in property values.
Function – A group of related activities aimed at accomplishing a major service or program
Fund – A particular accounting entity with a self-balancing set of accounts based upon a
particular purpose.
Fund Balance – The difference between fund assets and fund liabilities. The District is
currently evaluating a minimum fund balance policy to enact.
Mill – One mill equals $1 of tax for every $1,000 of assessed value of property
Object – A classification of expenditures based on the underlying goods or services purchased
(salaries, equipment, etc)
Personal Property – Machinery and equipment used in business. In June 2005, the state tax
on personal property was eliminated.
Real Property – Land, buildings, and the rights and benefits inherent in owning them
Reserved Fund Balance – Portion of fund balance not able to be currently appropriated due to
legal or contractual obligations.
Rollback – Amount of homeowner’s property tax reduced by the state. Currently, the State
pays 12.5% of residential owner occupied property tax.
State Foundation – Funds provided by the State under the current method determined by State
Law to provide the general education programs of a school district.
Unreserved Fund Balance – Amount available for appropriation
Voted Tax Rate – The amount originally approved by voters as a property tax before being
adjusted for annual changes in property values.
110
Employees By Category
Actual
2005
Official/ Administrative
Associate Superintendent
Assistant Principal
Principal
Superintendent
Supervising/Managing/Directing
Treasurer
Coordinator
Education Administrative Specialist
Director
Other Official/Administrative
Total Official/Administrative
Professional - Educational
Curriculum Specialist
Counseling
Librarian/Media
Remedial Specialist
Regular Teaching
Special Education Teaching
Vocation Education Teaching
Education Service Personnel Teacher
Suppl Service Teacher - Special Ed
Teacher Mentor/Evaluator
Other Professional
Total Professional - Educational
Professional - Other
Accounting/Analyst
Psychologist
Registered Nurse
Physical Therapist
Speech and Language Therapist
Occupational Therapist
Adapted Physical Education Therapist
Planning/Research/Development
Total Professional - Other
Technical
Computer Operating
Purchasing Agent
Library Technician
Other Technical
Total Technical
Office/Clerical
Bookkeeping
Clerical
Teaching Aide
Parent Mentor
Other Office/Clerical
Total Office/Clerical
Crafts and Trades
General Maintenance
Mechanic
Foreman
Other Crafts and Trades
Total Crafts and Trades
Operative
Vehical Operator Non Bus
Vehical Operator Bus
Total Operative
Service Work/Laborer
Custodian
Food Service
Security
Monitoring
Groundskeeping
Attendant
Other Service Work/Laborer
Total Service Work/Laborer
Total
2006
2007
2008
2009
2010
2011
2012
1.00
6.00
18.00
1.00
4.00
1.00
9.50
3.00
1.00
2.00
46.50
1.00
6.00
17.00
1.00
4.00
1.00
9.50
3.00
1.00
3.00
46.50
1.00
6.00
17.00
1.00
4.00
1.00
6.50
2.00
1.00
3.00
42.50
1.00
5.00
17.00
1.00
5.00
1.00
6.50
2.00
1.00
2.50
42.00
1.00
5.00
18.00
1.00
3.00
1.00
6.50
2.00
1.00
2.50
41.00
0.00
5.00
18.00
1.00
3.00
1.00
7.50
2.00
2.00
2.00
41.50
1.00
6.00
18.00
1.00
2.00
1.00
7.00
2.00
2.00
2.00
42.00
1.00
6.00
18.00
2.00
3.00
1.00
6.00
2.00
1.00
2.00
42.00
0.00
20.90
18.00
0.00
484.17
91.10
14.40
58.90
2.00
1.00
15.00
705.47
0.00
20.40
17.00
0.00
479.97
89.46
14.30
57.17
2.00
1.00
15.00
696.30
2.00
20.40
16.98
14.77
461.35
89.55
13.50
56.53
2.00
1.00
15.50
693.58
2.00
19.90
17.00
13.67
471.60
94.23
8.70
56.12
2.00
1.00
16.20
702.42
2.00
20.40
15.10
14.67
484.65
97.95
3.00
56.05
2.00
1.00
17.70
714.52
2.00
19.40
16.10
15.50
467.85
110.25
3.00
56.85
3.50
1.00
19.80
715.25
2.00
18.90
15.00
15.50
452.12
106.65
2.00
55.90
4.25
1.00
20.50
693.82
2.00
19.40
15.00
15.50
438.55
110.62
2.00
55.70
2.50
1.00
21.60
683.87
3.00
10.50
7.00
0.60
11.40
5.40
1.00
0.00
38.90
3.00
10.00
7.10
0.60
11.70
5.60
1.00
0.00
39.00
4.00
10.00
7.10
1.00
11.70
5.60
0.40
0.00
39.80
4.00
11.00
7.50
1.00
11.70
5.60
0.40
0.00
41.20
1.00
10.00
7.50
1.00
11.70
6.60
0.40
3.00
41.20
1.00
11.00
7.50
1.20
11.70
6.60
0.40
3.00
42.40
1.00
11.00
6.90
1.20
11.55
6.30
0.40
3.00
41.35
1.00
11.00
6.00
1.20
12.10
6.60
0.40
3.00
41.30
4.00
1.00
3.00
13.00
21.00
5.00
1.00
3.00
13.00
22.00
6.00
0.00
3.00
11.00
20.00
6.00
0.00
2.00
11.00
19.00
6.00
0.00
0.00
11.00
17.00
6.00
0.00
0.00
11.00
17.00
6.00
0.00
0.00
12.00
18.00
5.00
0.00
0.00
10.94
15.94
7.00
70.35
101.58
0.81
2.00
181.74
7.00
67.66
100.94
0.81
2.00
178.41
7.00
63.66
91.16
0.56
2.00
164.38
6.00
61.91
87.33
0.50
2.00
157.74
5.00
62.54
91.70
0.50
4.00
163.74
5.00
61.04
91.01
0.50
4.00
161.55
5.00
59.79
88.69
0.50
4.00
157.98
5.00
59.60
87.97
0.50
4.00
157.07
14.00
4.00
2.00
5.00
25.00
14.00
4.00
2.00
5.00
25.00
14.00
4.00
4.00
5.00
27.00
14.00
4.00
4.00
5.00
27.00
14.00
4.00
4.00
5.00
27.00
14.00
3.00
4.00
5.00
26.00
13.00
4.00
4.00
5.00
26.00
13.00
4.00
4.00
3.50
24.50
2.00
49.16
51.16
2.00
47.41
49.41
2.00
46.74
48.74
2.00
46.57
48.57
2.00
46.49
48.49
2.00
49.36
51.36
2.00
46.86
48.86
2.00
46.01
48.01
59.90
47.34
1.01
2.00
7.00
2.43
2.00
121.68
59.53
47.28
1.01
2.00
7.00
0.69
2.00
119.51
57.53
46.21
1.01
2.00
7.00
0.69
2.00
116.44
57.90
44.34
1.01
2.00
7.00
2.07
2.00
116.32
56.90
43.47
1.01
2.00
7.00
3.23
2.00
115.61
56.90
43.92
0.94
2.00
7.00
2.94
2.00
115.70
54.27
42.60
0.94
2.00
7.00
3.26
2.00
112.07
55.77
40.07
0.94
0.00
6.00
3.26
0.00
106.04
1,191.45
1,176.13
1,152.44
1,154.25
1,168.56
1,170.76
1,140.08
1,118.73
Method: 1.00 for each full-time, part time FTE based on ratio of hours worked to full time
Source: School District Records, EMIS Staff Summary Report, Ohio Department of Education
111