2006-07 FINAL BUDGET PRESENTATION · 2017. 1. 13. · 2004-05 Expenditures per ADM Regular & Career...
Transcript of 2006-07 FINAL BUDGET PRESENTATION · 2017. 1. 13. · 2004-05 Expenditures per ADM Regular & Career...
2006-07 FINAL BUDGET PRESENTATION
INDEPENDENT SCHOOL DISTRICT NO. 719
Topics Of Discussion
Budget Calendar & Process 2005-06 Estimated Year End 2006-07 Preliminary Budget Assumptions Reserved Fund Balances 2006-07 Preliminary Budget Graphs Special Services Analysis 2004-05 Expenditure Profiles Graphs
Budget Calendar
Budget Development – January – Long Range Plan Update – Prioritize Budget Next Year budget additions & reductions – Establish building FTE, equipment, and supply allocations
Budget Additions/Cost Containment Proposal - March Preliminary Budget Approval - June Proposed Levy Certification – September Audit Report – October Truth in Taxation and Final Levy Certification – December Final Budget Approval – December
Budget Process Changes in 05-06
Budget Calendar UFARS Coding Salary & Benefit Budget Process Formulas for FTE, Supplies and Equipment
allocations Budget Reductions School Board Approved Fund Balance Policy Various New Report Formats
Budget Calendar Flow Chart
2005-06 Estimated Year End
Revenue Adjustments – Prior Year Receivables
Shared Time Special Excess Cost Aid
– Special Ed Aid – Updated Pupil Unit
projections – Interest Revenue – E-rate Funding – One Time Energy Dollars
Expenditure Adjustments – Utilities – Legal Fees – Special Ed Tuition – Prior Year City of Savage
Police Liaison – Property Liability
Insurance (savings)
Enrollment Assumptions
Five year history of Average Daily Membership Current year 1st of the month enrollment is compared
to prior year data Survival ratios calculated for the number of students
advancing out of each grade Survival ratios weighted with the most recent year
being weighted the highest Historical birth rates used to projection Kindergarten
enrollment
Enrollment vs. Average Daily Membership
A Resident Students Served Students live in our District and attend school in our DistrictB Resident Enrollment Options Students live in our District but attend school in another DistrictC Resident Tuition Students-MRVSEC MRVSEC students that live in our District, some attend school in our District,
some attend MRVSECD Resident Tuition Students-Other Students live in our District but attend school in another District (I.e Spec Ed)E Non Resident Enrollment Options Students do not live in our District but attend school in our DistrictNote: The District receives state aid for resident tuition students but also pays tuition to the serving District or MRVSEC
How is the Adjusted Average Daily Membership (students) that the District receives funding for calculated?A + C + D + E
When 1st of the month enrollment counts are taken what does that include?A + E + and some of C
How is the District Resident Average Daily Membership calculated (used for operating referendum revenue)?A + B + C + D
Enrollment Projections
582
556
533 54
553
250
9 549 55
4
501 54
6 565
471
435
0
100
200
300
400
500
600
K 1 2 3 4 5 6 7 8 9 10 11 12
ENROLLMENT BY GRADE FOR 1ST PROJECTION YEAR 2006-07
K Enrollment vs. Grade 12
200
300
400
500
600
700
99 '00 '01 '02 '03 '04 '05 '06 '07 '08 '09 10 11
Kindergarten Grade 12
2006-07 Revenue Assumptions
4% basic formula increase for 2006-07 Kindergarten projection 527 7,539 Adjusted Marginal Cost Pupil Units Categorical Revenue
– Spec Ed Excess Cost – Equity Revenue – Gifted & Talented
Interest & Other Local Revenue Federal Programs based on entitlements
2006-07 Expenditure Assumptions
Additional staff positions due to enrollment growth Additional costs to open new buildings Utilities Budget Adjustment Special Education (MRVSEC) Transition
– Early Childhood Special Ed – Speech – Special Education Director
Expenditures increases from 0%-5% Federal Programs based on entitlements
Reserved Fund Balances
Learning & Development Gifted and Talented Basic Skills - ELL & Compensatory (Remedial) Staff Development Operating Capital Safe Schools Health & Safety
Summary of Budgets - All Governmental Fund Types
Summary of Four Funds – General - Includes general,
transportation, operating capital, and special services
– Special Revenue - Includes food service and community service
– Debt Service – Capital Project
Three Sections – Revenues – Expenditures – Fund Balances
General Fund: Revenue by Source
Federal2%
Other Local
2%
State81%
Taxes15%
General Fund: Expenditure by Object
Salaries57%
Purchase Services
19%
Instructional Supplies
4%Other
Expense0%
Capital Expense
2%Benefits
18%
General Fund: Expenditure by Program
Site, Building,
and Equipment
11%
District Support
2%
Instruction47%
Instructional & Pupil Support
17%
Administra-tion4%
Fixed1%
Instruction-Special Ed
17%
Special Services Analysis average 47.9% contribution from general fund
SPECIAL SERVICESHISTORICAL ANALYSIS
2001-02 2002-03 2003-04 2004-05 2005-06 2006-07Other Local 69,149 59,950 145,337 149,620 150,000 125,000
Special Ed Aid 2,797,373 3,401,578 3,355,271 3,331,036 3,444,957 4,049,678Excess Special Ed 312,242 (190,601) (725,747) 702,736 780,490 611,571
Federal 180,929 336,835 518,634 580,108 586,747 768,017REVENUE 3,359,693 3,607,762 3,293,495 4,763,500 4,962,194 5,554,266
Special Ed 5,757,749 5,834,970 6,603,221 7,322,579 8,050,302 8,558,329Transportation 430,502 459,573 551,263 752,530 736,418 803,199
Federal 147,846 385,233 480,914 639,125 594,400 768,017EXPENDITURES 6,336,097 6,679,776 7,635,398 8,714,234 9,381,120 10,129,545
COST TOGENERAL FUND 2,976,404 3,072,014 4,341,903 3,950,734 4,418,926 4,575,279
GEN FD/EXP RATIO 46.98% 45.99% 56.87% 45.34% 47.10% 45.17%
Total PK-12 Operating Expense *State Ave for 2005 Only
70957528 7690 7874
8158 8681
3150
4150
5150
6150
7150
8150
9150
2003 2004 2005 2006 2007 StateAverage
2004-05 Expenditures per ADM
7188
8472
7349
8116
7064
7690
7173
8681
6500
7000
7500
8000
8500
9000
Shakopee Burnsville Lakeville Chaska FarmingtonPrior Lake NewPrague
StateAverage
District Level Administration *State Ave for 2005 Only
330
243254
368 377362
150
200
250
300
350
400
2003 2004 2005 2006 2007 StateAverage
2004-05 Expenditures per ADM District Level Administration
197
299
258
360
411
254
341362
100
200
300
400
500
Shakopee Burnsville Lakeville Chaska FarmingtonPrior Lake NewPrague
StateAverage
School Level Administration *State Ave for 2005 Only
201 219224
263
357 364
100
150
200
250
300
350
400
2003 2004 2005 2006 2007 StateAverage
2004-05 Expenditures per ADM School Level Administration
307
416441
273
368
224 232
364
100
200
300
400
500
Shakopee Burnsville Lakeville Chaska FarmingtonPrior Lake NewPrague
StateAverage
Regular, Career, Activities Instruction *State Ave for 2005 only
3345
3612 3607 3721 3792
4184
275029503150335035503750395041504350
2003 2004 2005 2006 2007 StateAverage
2004-05 Expenditures per ADM Regular & Career Instruction
3402
4103
3341
3493
3153
3419
3082
3958
3000310032003300340035003600370038003900400041004200
Shakopee Burnsville Lakeville Chaska FarmingtonPrior Lake NewPrague
StateAverage
2004-05 Expenditures per ADM Student Activities & Athletics
146 150135
297
195 188
236226
0
100
200
300
Shakopee Burnsville Lakeville Chaska FarmingtonPrior Lake NewPrague
StateAverage
Special Education Instruction *State Ave for 2005 only
1164 12181311 1377 1388
1533
500
700
900
1100
1300
1500
1700
2003 2004 2005 2006 2007 StateAverage
2004-05 Expenditures per ADM Special Education Instruction
1514
1844
14511377 1359
13111239
1533
800900
1000110012001300140015001600170018001900
Shakopee Burnsville Lakeville Chaska FarmingtonPrior Lake NewPrague
StateAverage
Instructional Support Service *State Ave for 2005 only
633 674 687606 649
382
0
100
200
300
400
500
600
700
2003 2004 2005 2006 2007 StateAverage
2004-05 Expenditures per ADM Instructional Support Services
348
278322
603
187
687
446
382
0
100
200
300
400
500
600
700
Shakopee Burnsville Lakeville Chaska Farmington Prior Lake New Prague StateAverage
Pupil Support Services *State Ave for 2005 only
218193 202
230 240 234
0
50
100
150
200
250
2003 2004 2005 2006 2007 StateAverage
2004-05 Expenditures per ADM Pupil Support Services
110
246273
230218
203
151
234
0
100
200
300
Shakopee Burnsville Lakeville Chaska Farmington Prior Lake New Prague StateAverage
Operations and Maintenance *State Ave for 2005 only
450
621658
591 597
716
250300350400450500550600650700750
2003 2004 2005 2006 2007 StateAverage
2004-05 Expenditures per ADM Operations & Maintenance
477
688
600
513
660 658688
716
400
500
600
700
800
Shakopee Burnsville Lakeville Chaska FarmingtonPrior Lake NewPrague
StateAverage
Transportation *State Ave for 2005 only
451444
462 457 477 476
250
300
350
400
450
500
2003 2004 2005 2006 2007 StateAverage
2004-05 Expenditures per ADM Transportation
458 448
528496
461 462
379
476
200
300
400
500
600
Shakopee Burnsville Lakeville Chaska FarmingtonPrior Lake NewPrague
StateAverage
Capital Expenditures *State Ave for 2005 only
323328 286
262 281
430
050
100150200250300350400450
2003 2004 2005 2006 2007 StateAverage
2004-05 Expenditures per ADM Capital Expenditures
228 222252
474
150
286
379
431
0
100
200
300
400
500
Shakopee Burnsville Lakeville Chaska FarmingtonPrior Lake NewPrague
StateAverage
Food Service *State Ave for 2005 only
298
335 344 353 356387
050
100150200250300350400
2003 2004 2005 2006 2007 StateAverage
2004-05 Expenditures per ADM Food Service
317
385
357
399
359344
333
387
200
300
400
Shakopee Burnsville Lakeville Chaska FarmingtonPrior Lake NewPrague
StateAverage
Community Service *State Ave for 2005 only
385 374411
500 541
407
0
100
200
300
400
500
600
2003 2004 2005 2006 2007 StateAverage
2004-05 Expenditures per ADM Community Service
221
693
409434
367411
260
407
0
100
200
300
400
500
600
700
Shakopee Burnsville Lakeville Chaska FarmingtonPrior Lake NewPrague
StateAverage
Debt Service *State Ave for 2004 only
1191 1115 1180
14781709
833
0200400600800
10001200140016001800
2003 2004 2005 2006 2007 StateAverage
2004-05 Expenditures per ADM Debt Service
1229
561
888
1414
1633
1180
794 833
400
600
800
1000
1200
1400
1600
1800
Shakopee Burnsville Lakeville Chaska FarmingtonPrior Lake NewPrague
StateAverage
The preparation of this report could not have been accomplished
without the efficient and dedicated services of the District’s staff.
Our appreciation to the School Board for their support in planning and
conducting the financial operations of the District in a responsible and
progressive manner.
Questions and Comments