2012-2013 Financial Plan and Budget

2

This page intentionally left blank

3

Executive Summary Table of Contents

Members of Board of Education and Cabinet .............. ..... 6 Budget Development Assumptions ............ ................. ..... 7 Overview of Revenues and Expenditures by Fund ...... ..... 8-11 General Fund Three Year Projection ......... ................. ..... 12-13 General Fund Revenues ............................ ................. ..... 14-15 General Fund Expenses ............................ ................. ..... 16-17 Combined General Fund Budgets Insurance Reserve Fund 18 .................. ................. ..... 20 Kindergarten Fund 19 ........................... ................. ..... 21 Transportation Fund 25 ......................... ................. ..... 22 Capital Funds Capital Projects Fund 43 ....................... ................. ..... 23 Certificate of Participation (COP) Capital Projects Fund 45 ........ ................. ..... 24 Capital Reserve Fund 21 ...................... ................. ..... 25 Governmental Designated Grant Fund 22 . ................. ..... 26-27 Athletic and Activities Fund 26 ................... ................. ..... 28 Bond Redemption/Debt Service Fund 31 ... ................. ..... 29 Certificate of Participation (COP) Lease Payment Fund 39 ...... ................. ..... 30 Bond Building Fund 41 ............................... ................. ..... 31 Enterprise Funds Nutrition Services Fund 51 .................... ................. ..... 32 Child Care Fund 52 ............................... ................. ..... 33 Outdoor Education Fund 54 .................. ................. ..... 34 Medical Self-Insurance Fund 65 ................ ................. ..... 35 Pupil Activity Fund 74 ................................ ................. ..... 36 Private Purpose Trusts Fund 75 ................ ................. ..... 37 Charter School Budgets Charter School Totals: Revenues and Expenditures .... 40 Academy Charter .................................. ................. ..... 41 American Academy Charter .................. ................. ..... 42 Ben Franklin Academy Charter ............. ................. ..... 43 Challenge to Excellence Charter .......... ................. ..... 44 DCS Montessori Charter ....................... ................. ..... 45 Hope Online Learning Academy Charter ................ ..... 46 North Star Academy Charter ................. ................. ..... 47 Parker Core Knowledge Charter ........... ................. ..... 48 Platte River Academy ........................... ................. ..... 49 SkyView Academy Charter ................... ................. ..... 50 STEM Charter ....................................... ................. ..... 51

4


6

MEMBERS OF CABINET

BOARD OF EDUCATION

DOUGLAS COUNTY SCHOOL DISTRICT, Re. 1 Colorado

Dr. Elizabeth Celania-Fagen Superintendent Dan McMinimee Assistant Superintendent Secondary Education Dr. Chris Cutter Assistant Superintendent Elementary Education Dr. Carolyn Jefferson-Jenkins Chief Academic Officer Secondary Education Brian Cesare Chief Human Resources Officer William Moffitt Chief Operations Officer Dwight Humphrey Executive Director Information Technology Robert Ross Legal Counsel Cinamon Watson Community Relations Officer Randy Barber Public Information Officer Dr. Syna Morgan System Performance Officer Bonnie Betz Chief Financial Officer Pat McGraw Development & Innovation Officer

John Carson President District B Dan Gerken Vice President District D Doug Benevento Director District E Craig Richardson Director District A Meghann Silverthorn Director District G Kevin P. Larsen Director District C Justin G. Williams Director District F Bonnie Betz Treasurer Nona Eichelberger Secretary

7

In developing the FY 2012-2013 Budget, a total budget reduction of $18.1 million was required: $11.7 million of prior year reductions that were offset with one time reserves anticipating a suc-cessful Mill Levy Override election in November of 2011, $4.2 million reinstatement of the Pay for Performance budget lines that were used in FY 2012 to avoid furlough days, and $2.2 million accounting for the statutorily required PERA (Public Employee Retirement Association) contribution increase. The Colorado State Legislature and the Governor approved a FY 2013 budget that maintained the current year’s per pupil revenue so State generated reductions were not required. These budget reductions were achieved as follows:

Several budget lines - such as utilities, medical benefits, contingency and substitute teachers – had budgets that were significantly higher than the actual need. These four budget lines were decreased to be more in line with actuals resulting in the $6 million in Cost of Business Opportunities. Since these four budget lines had excess budget, the $6 million is expected to increase the FY 2012 General Fund’s ending fund balance by this amount. This additional fund balance provided us an opportunity to offer a 1% retention stipend to all employees and allocate out one-time monies at $50/student to each of our neighborhood and alternative schools. These additional expenses are also accounted for in the FY 2013 Proposed Budget. In addition, the Colorado Department of Education is projecting student growth of 2,006 students in FY 2013. The Proposed Budget includes the revenues and expenses associated with these new students, assuming that about 1,000 students are enrolling in the District’s eleven charter schools. Finally, through negotiations (which are ongoing), an opportunity has been identified to reallo-cate existing compensation dollars - benefiting about 10% of our employees - to a 1% ongoing pay increase for the benefit of all employees. The FY 2013 Proposed Budget includes this ongoing pay increase as well as the associated increases in Medicare and PERA.

FY 2012-2013 BUDGET DEVELOPMENT ASSUMPTIONS

Elementary SBB Reduction ($0) $0.0 M

Middle School SBB Reduction ($50) 0.5 M

HS SBB Reduction ($225) 3.6 M

Central Administration Reductions 1.0 M

Capital Reallocation/Reduction 3.4 M

Cost of Business Budget Opportunities

(Central Admin.) 6.0 M

Negotiated Reductions 2.0 M

Contingency Reduction/Reallocation 1.6 M Total FY 2013 Budget Reduction and Reallocations $18.1 M

8

FY 2011-2012 OVERVIEW OF REVISED BUDGETED REVENUES

The funded pupil count (FPC) in fiscal year 2011-2012 (FY 2012) is 59,606. This breaks out to 56,594 regular District students and 3,012 online students.

FY 2011-2012 General Fund Revenues by Type

$165,199,088, 37%

$254,648,793, 58%

$20,345,196, 5%

Local Tax Revenues

Intergovernmental

Other Local Revenues

Audited Beginning Transfers 2012 Revenue

Fund Balance Revenues In Total Sources Per Pupil

General 65,111,144$ 439,829,077$ 364,000$ 505,304,221$ 7,379

Insurance Reserve 783,884 - 4,554,644 5,338,528$ Full Day Kindergarten 4,490,780 3,426,479 250,000 8,167,259$

Transportation 543,111 5,196,154 11,888,632 17,627,897$ Capital Projects 12,258,568 - 8,132,184 20,390,752$ Capital Reserve 1,853,130 - - 1,853,130$ Certificate of Participation Lease Payments - 847,896 2,555,264 3,403,160$

Athletics and Activities 1,076,248 7,259,806 3,887,406 12,223,460$ TOTAL GENERAL FUND RELATED 86,116,865$ 456,559,412$ 31,632,130$ 574,308,407$

Certificate of Participation Capital Projects -$ -$ 739,843$ 739,843$

Govtl Designated Purpose Grants 185,120 11,588,140 - 11,773,260 Bond Redemption/Debt Service 59,340,736 70,328,384 - 129,669,120

Bond Building 15,338,607 250,000 - 15,588,607 Nutrition Services (636,229) 14,302,009 600,000 14,265,780 Child Care (B.A.S.E.) 3,158,460 8,810,214 - 11,968,674 Outdoor Enterprise (LIFE Center) - 104,100 550,000 654,100

Medical Self-Insurance 6,440,302 40,462,798 - 46,903,100

Pupil Activity & School Discretionary 6,175,758 4,520,000 - 10,695,758

Private Purpose Trusts 29,566 61,600 - 91,166

Fund Description

TOTAL SOURCES BY FUND FY 2011-2012 Revised Budgeted Revenues

9

FY 2012-2013 OVERVIEW OF PROPOSED BUDGETED REVENUES

The funded pupil count (FPC) in fiscal year 2012-2013 (FY 2013) is 61,612. This breaks out to 58,481 regular District students and 3,131 online students.

Projected Beginning Transfers 2013 Revenue

Fund Balance Revenues In Total Sources Per Pupil

General 56,365,397$ 452,913,287$ 15,000$ 509,293,684$ 7,351

Insurance Reserve 829,206 - 3,854,644 4,683,850 Full Day Kindergarten 5,039,456 3,658,314 - 8,697,770

Transportation 526,442 6,054,000 12,324,204 18,904,646 Capital Projects 11,958,568 - - 11,958,568 Capital Reserve - - - - Certificate of Participation Lease Payments 1,104,328 1,192,199 1,995,833 4,292,360

Athletics and Activities 1,466,912 8,286,384 3,887,406 13,640,702 TOTAL GENERAL FUND RELATED 77,290,309$ 472,104,184$ 22,077,087$ 571,471,580$

Certificate of Participation Capital Projects -$ 25,364,049$ -$ 25,364,049$

Govtl Designated Purpose Grants 185,120 10,788,088 - 10,973,208 Bond Redemption/Debt Service 59,864,336 70,033,913 - 129,898,249

Bond Building 5,296,628 100,000 - 5,396,628 Nutrition Services 84,406 16,049,176 - 16,133,582 Child Care (B.A.S.E.) 3,552,786 9,149,932 - 12,702,718 Outdoor Enterprise (LIFE Center) 306,868 378,684 - 685,552

Medical Self-Insurance 6,828,068 40,102,444 - 46,930,512

Pupil Activity & School Discretionary 7,465,504 4,645,000 - 12,110,504

Private Purpose Trusts 18,666 58,000 - 76,666

FY 2012-2013 Budgeted RevenuesTOTAL SOURCES BY FUND

Fund Description

FY 2012-2013 General Fund Revenues by Type

$167,033,110, 37%

$266,792,634, 59%

$19,102,543, 4%

Local Tax Revenues

Intergovernmental

Other Local Revenues

10

FY 2011-2012 OVERVIEW OF REVISED BUDGETED EXPENDITURES

Salaries and Benefits account for the largest component of General Fund expenditures at 83% of the total. The adopted budget included Contingency in the total amount of $9 million. The remaining contingency amount is reflective of transfers completed to meet unexpected expenditures through out the year.

* Fiscal Year 2011-2012 revised general fund expenditures is projected to be drawn down by $8.7 million reflected in the third quarter financial report. Please note that the chart below excludes budgeted transfers of $87.9 million.

$239,636,390, 64%

$71,752,521, 19%

$64,465,935, 17%

$297,795, 0%

Salaries

Benefits

Operating

Contingency

FY 2011-2012 General Fund Expenditures by Object

Budgeted Budgeted Total Budgeted Expense Percent ofExpenditures Transfers Out Activity Per Pupil Budget

General 376,152,641$ 87,508,946$ 463,661,587$ 7,779$ 89.7%Insurance Reserve 4,538,528 - 4,538,528$

Full Day Kindergarten 6,867,884 - 6,867,884$ Transportation 18,129,287 - 18,129,287$ Capital Projects 8,432,184 - 8,432,184$ Capital Reserve - 1,853,130 1,853,130$

Certificate of Participation Lease Payments 2,298,832 - 2,298,832$ Athletics and Activities 11,163,821 - 11,163,821$

TOTAL GENERAL FUND RELATED 427,583,177$ 89,362,076$ 516,945,253$

Certificate of Participation Capital Projects 739,843$ -$ 739,843$ Govtl Designated Purpose Grants 11,403,020 - 11,403,020$ Bond Redemption/Debt Service 69,203,384 364,000 69,567,384$ Bond Building 15,588,607 - 15,588,607$

Nutrition Services 14,188,557 - 14,188,557$ Child Care (B.A.S.E.) 8,810,214 - 8,810,214$ Outdoor Enterprise (LIFE Center) 654,100 - 654,100$ Medical Self-Insurance 39,801,606 39,801,606$

Pupil Activity & School Discretionary 3,340,000 - 3,340,000$

Private Purpose Trusts 72,500 - 72,500$

TRANSFERS AND EXPENDITURES BY FUND

FY 2011-2012 Revised Budgeted Expenditures & Transfers

11

FY 2012-2013 OVERVIEW OF PROPOSED BUDGETED EXPENDITURES

Salaries and Benefits account for the largest component of General Fund expenditures at 85% of total. Contingency is budgeted at $5 million decreased from $9 million from the prior year. Board policy mandates that 1% of general fund expenditures be budgeted for unforeseen needs. This contingency amount is more consistent with Board Policy.

* Fiscal Year 2012-2013 proposed general fund expenditures is projected to be drawn down by $21.3 million.

$251,336,241, 65%

$77,469,771, 20%

$52,440,986, 14%

$5,000,000, 1%

Salaries

Benefits

Operating

Contingency

FY 2012-2013 General Fund Expenditures by Object

Budgeted Budgeted Total Budgeted Expense Percent ofExpenditures Transfers Out Activity Per Pupil Budget

General 386,246,998$ 87,986,878$ 474,233,876$ 7,956$ 91.7%Insurance Reserve 4,147,139 - 4,147,139$

Full Day Kindergarten 7,783,309 - 7,783,309$ Transportation 18,647,696 - 18,647,696$ Capital Projects 6,542,000 - 6,542,000$ Capital Reserve - - -$

Certificate of Participation Lease Payments 3,188,033 - 3,188,033$ Athletics and Activities 12,320,552 - 12,320,552$

TOTAL GENERAL FUND RELATED 438,875,727$ 87,986,878$ 526,862,605$

Certificate of Participation Capital Projects 17,000,000$ -$ 17,000,000$ Govtl Designated Purpose Grants 10,788,088 - 10,788,088$ Bond Redemption/Debt Service 70,241,574 80,000 70,321,574$ Bond Building 5,396,628 - 5,396,628$

Nutrition Services 15,061,715 - 15,061,715$ Child Care (B.A.S.E.) 9,149,932 - 9,149,932$ Outdoor Enterprise (LIFE Center) 635,552 - 635,552$ Medical Self-Insurance 40,102,444 40,102,444$

Pupil Activity & School Discretionary 3,913,000 - 3,913,000$

Private Purpose Trusts 60,000 - 60,000$

TRANSFERS AND EXPENDITURES BY FUND

FY 2012-2013 Budgeted Expenditures and Transfers

12

GENERAL FUND THREE YEAR FINANCIAL PROJECTION REVENUES

* Pursuant to School Finance Act: Total Program Funding includes Property Tax In-Formula, Specific-Ownership Tax In- Formula and State Equalization.

Revised Projected Projected Projected ProjectedBudget Y-E Actuals Budget Budget Budget2011-12 2011-12 2012-13 2013-14 2014-15

BEGINNING FUND BALANCE $65,111,144 $65,111,144 $56,365,397 $33,443,556 $18,505,055REVENUE

Local Taxes:Property Tax - In Formula 115,486,088 112,802,106 116,715,867 116,715,867 129,715,867Property Tax - Out 0 0 0 0Budget Overrides 33,713,000 33,713,000 33,713,000 33,713,000 33,713,000

Specific Ownership Taxes - In Formula 8,000,000 7,600,000 8,800,249 8,800,249 8,800,249Specific Ownership Taxes - Out 8,000,000 7,600,000 7,803,994 7,803,994 7,803,994

Subtotal - Local Tax Revenue 165,199,088 161,715,106 167,033,110 167,033,110 180,033,110

Intergovernmental RevenueEqualization Entitlements 246,649,971 246,649,971 257,640,052 266,454,575 274,454,575Special Education 6,774,749 7,928,509 7,928,509 8,428,509 8,428,509Vocational Education 422,681 422,681 422,681 422,681 422,681Gifted & Talented 578,868 578,868 578,868 578,868 578,868Other 222,524 222,524 222,524 222,524 222,524

Subtotal - Intergovernmental Revenue 254,648,793 255,802,553 266,792,634 276,107,157 284,107,157

Other Local RevenueGeneral Fund Interest 257,600 257,600 65,000 65,000 65,000Charter School Reimbursement Revenue 4,358,529 4,358,529 4,658,529 4,758,529 4,858,529Transfers In Fm Bond Redemption Fund 364,000 364,000 15,000 15,000 15,000Transportation Field Trips - Accounted for in Transportation Budget 477,817 477,817 0 0 0Technology Fees 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000Instructional Material Fees 491,723 491,723 746,100 753,561 761,097Tuition (Preschool - Summer School) 5,017,357 5,017,357 5,017,357 5,017,357 5,017,357Student Fees 2,085,193 2,085,193 2,135,193 2,185,193 2,235,193Rentals 621,000 621,000 621,000 621,000 621,000Revenue from Sales 264,695 264,695 264,695 264,695 264,695Donations 1,082,755 1,082,755 1,082,755 1,082,755 1,082,755Miscellaneous 4,324,527 3,164,939 3,164,939 3,164,939 3,164,939

Subtotal - Other Local Revenue 20,345,196 19,185,608 18,770,568 18,928,029 19,085,565

TOTAL REVENUE 440,193,077 436,703,267 452,596,312 462,068,297 483,225,832

Total Program Funding 370,136,059 367,052,077 383,156,168 391,970,691 412,970,691

13

GENERAL FUND THREE YEAR FINANCIAL PROJECTION EXPENDITURES

Revised Projected Projected Projected ProjectedBudget Y-E Actuals Budget Budget Budget2011-12 2011-12 2012-13 2013-14 2014-15

EXPENDITURESSalaries

Administrator 14,936,291 15,224,076 15,528,558 15,528,558 15,528,558Teachers, Counselors, Certified 167,649,051 166,059,208 165,780,392 165,780,392 165,780,392Technical 4,183,531 4,143,735 4,226,610 4,226,610 4,226,610Paraprofessional - Aides 17,966,469 17,966,469 18,325,798 18,325,798 18,325,798Office Support 12,025,279 12,035,852 12,276,569 12,276,569 12,276,569Crafts, Trade, Nutrition & Custodians 9,760,938 9,989,412 10,189,200 10,189,200 10,189,200Non-Job Class Specific Salaries

Substitutes 5,365,392 3,427,671 3,227,671 3,227,671 3,227,671Pay for Performance 373,058 373,058 4,200,000 4,200,000 4,200,000Longevity/Certified Knowledge Pay 2,200,000 2,249,171 2,449,171 2,449,171 2,449,171Separation/Severance 3,303,341 3,300,000 4,300,000 1,600,000 - Other Salaries 1,873,040 2,127,475 2,000,000 2,000,000 2,000,000

Subtotal - Salaries 239,636,390 236,896,127 242,503,969 239,803,969 238,203,969Benefits

Life Insurance & Long Term Disability 681,139 681,139 1,587,043 1,825,099 2,098,864Medicare 3,266,515 3,434,994 3,516,308 3,477,158 3,453,958PERA, Employers' Share 34,433,421 36,008,211 38,827,247 41,246,283 43,114,918College Credit Reimbursement 100,000 100,000 200,000 200,000 100,000Medical, Dental and Short Term Disability 26,415,967 24,827,214 24,915,967 24,915,967 26,161,765Other Benefits Inclusive of Sick Leave Payouts 6,855,479 6,855,479 6,855,479 6,855,479 6,855,479

Subtotal - Benefits 71,752,521 71,907,037 75,902,043 78,519,985 81,784,984

Operating 64,465,935 50,686,881 49,240,986 49,240,986 50,740,986SBB Increase in Expenditure - 800 new students 0 0 2,400,000 4,800,000 7,840,000Charter School Transfer 56,579,436 56,579,436 66,024,791 71,049,598 76,074,404Capital Projects Transfer 8,132,184 8,132,184 - - - Certificate of Participation Lease Payment Transfer 1,445,644 - 1,995,833 2,910,525 2,914,506Bond Interest Transfer to General Fund (364,000) (18,333) - - - Insurance Reserve Fund Transfer 4,554,644 4,554,644 3,754,644 3,784,644 3,784,644

Kindie Fund Transfer 250,000 - - - - Athletic & Activities Fund Transfer 3,887,406 3,887,406 3,887,406 3,887,406 3,887,406Transportation Fund Transfer 11,873,632 11,873,632 12,324,204 12,424,204 12,524,204LIFE Center 550,000 550,000 - - - Co Cyber School - Activity accounted for in General Fund - - - - - Nutrition Services - one time transfer 600,000 400,000 - - - School & Dept PY Carryforward -In revised supply budget - - 8,000,000 2,000,000 2,000,000Contingency ~ Reserve for Schools 107,930 - - - -

189,865 - 5,000,000 5,000,000 5,000,000One-Time Monies Expended ($50 per student) 3,200,000 - -

Subtotal - Other Expenditures 152,272,676 136,645,850 155,827,864 155,097,363 164,766,150

TOTAL ALL EXPENDITURES 463,661,587 445,449,014 474,233,876 473,421,317 484,755,103

CHANGE IN FUND BALANCE (23,468,510) (8,745,747) (21,305,589) (7,037,634) 80,959

BEGINNING FUND BALANCE 65,111,144 65,111,144 56,365,397 35,059,808 28,022,174

ENDING FUND BALANCE $41,642,634 $56,365,397 $35,059,808 $28,022,174 28,103,134

Contingency ~ General

14

FY 2008-2009 ACTUAL TO FY 2012-2013 BUDGET GENERAL FUND REVENUES

Actual Actual2008-2009 2009-2010

BEGINNING FUND BALANCE $16,920,287 $17,752,211REVENUE

Local Taxes:Property Tax - In Formula 119,882,245 125,036,824Property Tax - Out (195,715) 468,322Budget Overrides 33,713,000 33,713,000

Specific Ownership Taxes - In Formula 11,005,919 8,743,382 Specific Ownership Taxes - Out 6,927,061 7,206,039

Subtotal - Local Tax Revenue 171,332,510 175,167,567

Intergovernmental RevenueEqualization Entitlements 235,124,986 249,467,855 Transportation 3,970,009 4,243,295 Special Education 6,571,018 7,289,201 Vocational Education 581,094 855,740 Gifted & Talented 471,548 626,198 Other 352,553 206,757

Subtotal - Intergovernmental Revenue 247,071,209 262,689,046

Other Local RevenueGeneral Fund Interest 504,226 121,922 Charter School Reimbursement Revenue 5,784,082 4,291,246 Transfers In 3,941,024 102,565 Transportation Field Trips 522,004 480,771 Technology Fees - - Transportation Fees - - Instructional Material Fees 443,381 680,570 Tuition (Preschool - Summer School) 4,241,990 4,716,388 Student Fees 1,947,355 2,224,953 Rentals 909,419 1,020,723 Revenue from Sales 1,426,418 1,133,469 Donations 2,827,626 1,876,657 Miscellaneous 3,325,557 2,771,524 Reserve from Other Funds - -

Subtotal - Other Local Revenue 25,873,083 19,420,789

TOTAL REVENUE 444,276,802 457,277,402

Total Program Funding 366,013,150 383,248,061

15

Projected Proposed Actual Actual Budget

2010-2011 2011-2012 2012-2013

$44,743,989 $65,111,144 $56,365,397

125,029,865 112,802,106 116,715,867- - -

33,713,000 33,713,000 33,713,0008,587,801 7,600,000 8,800,2496,935,049 7,600,000 7,803,994

174,265,715 161,715,106 167,033,110

244,359,000 246,649,971 257,640,052In Trans Fund In Trans Fund In Trans Fund

7,424,114 7,928,509 7,928,509557,251 422,681 422,681547,806 578,868 578,868

1,211,150 222,524 222,524254,099,321 255,802,553 266,792,634

97,882 257,600 65,0003,790,025 4,358,529 4,658,529

364,000 364,000 15,000440,282 - -

1,300,000 1,000,000 1,331,9752,000,000 - -

491,723 491,723 746,1005,017,357 5,017,357 5,017,3572,085,193 2,085,193 2,135,193

828,000 621,000 621,000964,695 264,695 264,695

1,203,061 1,082,755 1,082,7552,210,050 3,164,939 3,164,939

- - - 20,792,268 18,707,791 19,102,543

449,157,304 436,225,450 452,928,287

377,976,666 367,052,077 383,156,168

16

FY 2008-2009 ACTUAL TO FY 2012-2013 GENERAL FUND EXPENDITURES

EXPENDITURESSalaries

Administrator 18,405,416 17,033,107Teachers, Counselors, Certified 176,617,832 173,901,968Technical 4,892,539 4,278,319Paraprofessional - Aides 18,295,422 16,957,934Office Support 15,548,972 14,515,653Crafts, Trade, Nutrition & Custodians 20,611,216 18,750,869Non-Job Class Specific Salaries

Substitutes 3,768,389 3,623,942Pay for Performance 2,786,726 3,191,717Longevity/Certified Knowledge Pay 2,957,430 1,865,779Separation/Severance 198,846 787,469Other Salaries 5,577,113 4,332,042

Subtotal - Salaries 269,659,903 259,238,800

BenefitsLife Insurance 305,331 202,221Long Term Disability 461,185 339,504Medicare 3,641,192 3,490,973PERA, Employers ' Share 32,705,440 33,714,087College Credit Reimbursement 92,304 77,973Medical Insurance 25,154,298 26,888,513Dental Insurance 2,179,468 2,084,077Vision Insurance 351,682 338,486Evaluation Incentives 709,096 467,705Quality Separation 942,402 1,837,320

Subtotal - Benefits 66,542,399 69,440,860

Operating 36,025,059 37,732,554Charter School Transfer 21,533,210 24,736,327Capital Reserve

Capital Projects Transfer 11,756,606 12,575,620Operating - -

Insurance Reserve Fund Transfer 2,722,875 2,810,409Medical Fund Transfer 2,421,620 - Athletic & Activities Fund Transfer 4,795,688 4,829,472Mil Levy Override Fund Transfer 4,540,081 818,300Full-Day Kindergarten Transfer 2,581,572 - On-Line Fund Transfer 20,865,865 19,182,959 Transportation Fund Transfer - - School and Department Award PY Carryforward - - Contingency ~ Reserve for Schools - -

- - One-Time Monies Expended ($50/Student)

Sub Total - Other 107,242,577 102,685,641

TOTAL EXPENDITURES 443,444,878 431,365,300

CHANGE IN FUND BALANCE 831,924 25,912,102

BEGINNING FUND BALANCE 16,920,287 17,752,211

ENDING FUND BALANCE $17,752,211 $43,664,313

Contingency ~ General

Actual Actual2008-2009 2009-2010

17

Projected Proposed Actual Actual Budget

2010-2011 2011-2012 2012-2013

15,611,844 15,224,076 15,528,558166,336,042 166,059,208 165,780,392

3,973,068 4,143,735 4,226,61016,722,859 17,966,469 18,325,79813,379,878 12,035,852 12,276,56918,464,256 9,989,412 10,189,200

4,046,708 3,427,671 3,227,671574,693 373,058 4,200,000

3,400,000 2,249,171 2,449,171400,000 3,300,000 4,300,000

3,805,104 2,127,475 2,000,000246,714,452 236,896,127 242,503,969

302,917 681,139 1,587,043442,938 3,434,994 3,516,308

3,585,039 36,008,211 38,827,24735,575,871 100,000 200,000

100,000 24,827,214 24,915,96731,696,009 - -

676,4071,689 6,855,479 6,855,479

460,000 - - 2,600,000 - -

75,440,870 71,907,037 75,902,043

39,020,336 50,209,064 49,240,98638,996,333 0 2,400,000

56,579,436 66,024,7913,049,180 8,132,184 06,484,436 0 1,995,8333,699,141 (18,333) 03,616,710 4,554,644 3,754,644 3,887,406 0 0

- 3,887,406 3,887,406 500,000 11,873,632 12,324,204

18,602,638 550,000 012,013,632 0 0

400,000 0- 0 8,000,000- 0 5,000,000

3,200,000129,869,812 136,168,033 155,827,864

452,025,134 444,971,197 474,233,876

(2,867,830) (8,745,747) (21,305,589)

44,743,989 65,111,144 56,365,397

$41,876,159 $56,365,397 $35,059,808

18


20

This fund accounts for the activity associated with the District’s property, liability, and vehicle insurance as well as related loss prevention services. It also accounts for the activity associated with the District’s self-insured worker’s compensation insurance. This fund is considered a part of the Combined General Fund as 100% of its sources come from a General Fund transfer.

2012-2013 BUDGET INSURANCE RESERVE FUND 18

Audited Revised Estimated Adopted

Actual Budget Actual Budget

2010-2011 2011-2012 2011-2012 2012-2013

Balance on Hand July 1 1,330,183$ 783,884$ 783,884$ 829,206$

Revenues

General Fund Transfer 3,699,141 4,554,644 4,554,644 3,854,644

Total Revenues 3,699,141 4,554,644 4,554,644 3,854,644

Total Sources 5,029,324 5,338,528 5,338,528 4,683,850

Expenditures

Insurance Administration

Salary and Benefits 599,472 350,623 347,752 362,097

Legal Services 52,124 50,000 41,437 50,000

Security Administration - - - -

Purchased Services 96,918 86,900 72,017 122,589

Supplies & Materials 7,023 8,500 7,484 12,500

Equipment 12,204 20,000 - -

Dues, Mmbrshps, Fees and Training 447 5,600 4,641 5,600

768,188 521,623 473,331 552,786

Property & Casualty Insurance

Self Funded Claims Expense 403,009 475,000 393,650 475,000

Insurance Premiums 686,443 691,223 572,842 784,521


Change in IBNR - - - -

1,177,912 1,271,026 1,053,346 1,374,324

Workers' Compensation

Workers Compensation Self Funded 1,795,827 2,452,297 1,935,407 1,949,434


Workers Compensation Premiums 109,232 161,445 133,795 161,445

Change in IBNR 307,681 - 800,000 -

Alternative Duty - 22,987 22,987 -

2,299,340 2,745,879 2,982,646 2,220,029

Total Expenditures 4,245,440 4,538,528 4,509,322 4,147,139

Change in Fund Balance (546,299) 16,116 45,322 (292,495) Balance on Hand June 30 783,884$ 800,000$ 829,206$ 536,711$

Ending Fund Bal as a % of Total Rev. 21.19% 17.56% 18.21% 13.92%

21

2012-2013 BUDGET FULL DAY KINDERGARTEN FUND 19

The activity associated with the full day kindergarten program has previously been accounted for in the District’s General Fund. This fund’s revenues, however, come from tuition paid by families who access a full day kindergarten program at many of the District’s elementary schools. Included in this fund are reserves designated for tuition scholarships meeting the needs of the District’s at-risk kindergarten students. This fund is also expected to be included in the Combined General Fund for purposes of financial reporting in the Comprehensive Annual Financial Report (CAFR).



2010-2011 2011-2012 2011-2012 2012-2013

Balance on Hand July 1 $3,574,802 $4,490,780 $4,490,780 $5,039,456

Revenue

Tuition 3,039,178 3,426,479 3,449,896 3,658,314

Other 150 - 10,810 -

Total Revenue 3,039,328 3,426,479 3,460,706 3,658,314

Total Sources 6,614,130 7,917,259 7,951,486 8,697,770

Expenditures

Salaries & Benefits 2,092,602 2,533,889 2,736,330 3,635,314

Purchased Services 10,048 209,000 1,900 -

Supplies & Materials 20,700 4,124,995 36,672 4,147,995 Other - - 137,128 -


Net Income 915,978 (3,441,405) 548,676 (4,124,995)

Balance on Hand June 30 $4,490,780 $1,049,375 $5,039,456 $914,461

Note: This fund was within the General Fund for '10-'11 and '11-'12 reporting

purposes but will be separate for '12-'13 and beyond.

22

2012-2013 BUDGET TRANSPORTATION FUND 25

This fund is used to account for expenditures and revenues associated with student transportation services inclusive of the specialized transportation associated with our special education students. This fund’s sources, like the Insurance Reserve Fund, come largely from the District’s General Fund; therefore, the year end actual results are reported as part of the Combined General Fund in the District’s Comprehensive Annual Financial Report.



2010-2011 2011-2012 2011-2012 2012-2013

Balance on Hand July 1 $0 $543,111 $543,111 $526,442

Revenue

Fees - To/From School 924,188 1,200,000 1,200,000 1,270,000

Reimbursement 4,063,950 3,996,154 3,996,154 4,000,000

Transfer from General Fund 12,013,632 11,888,632 11,888,632 12,324,204

Other 976,569 700,000 700,000 784,000

Total Revenue 17,978,339 17,784,786 17,784,786 18,378,204

Total Sources 17,978,339 18,327,897 18,327,897 18,904,646

Expenditures


1% Retention Stipend - S & B - - - 125,872


Supplies & Materials 3,446,595 3,487,541 3,663,859 3,487,541

Bus Purchases - 375,000 338,532 560,000

Other (1,572,368) (1,062,699) (1,571,146) (1,062,699)


Net Income 543,111 (344,501) (16,669) (269,492)

Balance on Hand June 30 $543,111 $198,610 $526,442 $256,950

23

2012-2013 BUDGET CAPITAL PROJECTS FUND 43

This fund was created in FY 2010 to account for the acquisition of capital assets that were formerly reported in the District’s Special Revenue Fund, Capital Reserve Fund 21. Colorado Statute was changed in FY 2010 eliminating the mandate to move 3% of General Fund revenues into the Capital Reserve Fund. This new fund accounts for activity associated with the acquisition of capital assets defined in BOE policy DID as those items or groups of items that have a value of $5,000 or more with a useful life greater than one year. Over the past two years, the sources for this fund were provided by a General Fund transfer. This ongoing transfer, however, has been suspended for the next two years as part of the District’s budget balancing efforts. There is sufficient fund balance, however, to fund the ongoing capital needs over the next two years.



2010-2011 2011-2012 2011-2012 2012-2013

Balance on Hand July 1 $0 $12,258,568 $12,258,568 $11,958,568

Revenues

Revenue in Lieu of Land 92,000 - - -

Transfer from General Fund 12,213,131 8,132,184 8,132,184 -

Total Revenues 12,305,131 8,132,184 8,132,184 -

Total Sources 12,305,131 20,390,752 20,390,752 11,958,568

Expenditures

Technology Projects - 7,832,184 7,832,184 6,311,000

Safety/Risk Management Compliance - - - -

Other 46,563 600,000 600,000 231,000

Total Expenditures 46,563 8,432,184 8,432,184 6,542,000

Change in Fund Balance 12,258,568 11,958,568 11,958,568 5,416,568

Balance on Hand June 30 $12,258,568 $11,958,568 $11,958,568 $5,416,568

24

2012-2013 BUDGET COP CAPITAL PROJECTS FUND 45

This fund has been established to account for capital projects funded with the proceeds from the sale of Certificates of Participation. This fund will account for the activity associated with the construction of Aspen View Charter School as well as activities associated with capital projects identified in the FY 2012 DCSD Master Capital Plan.

* Audited Revised Estimated Adopted


2010-2011 2011-2012 2011-2012 2012-2013Balance on Hand July 1 -$ -$ -$ -$ Revenues

Aspen View Academy Proceeds from Sale of COP - - 13,000,000

DCSD-Operations

Proceeds from Pay-Off of SkyView Academy CO - - - 12,364,049 Capital Reserve Fund 21 Transfer - 739,843 739,843 -

Total Revenues - 739,843 739,843 25,364,049

Total Sources - 739,843 739,843 25,364,049

Expenditures

Buildings and Building Improvements - 739,843 739,843 -

Services Provided by District Personnel - - - -

Aspen View Academy Construction of Aspen View Academy - 9,000,000

Equipment - -

DCSD-Operations

Capital Projects Identified in Master Capital Plan - 7,000,000 Technology Projects - - - 1,000,000

Total Expenditures - 739,843 739,843 17,000,000

Balance on Hand June 30 -$ -$ -$ $8,364,049

25

2012-2013 BUDGET CAPITAL RESERVE FUND 21

This fund was used transitionally in FY 2011 to account for Certificate of Participation activity associated with SkyView Academy Charter School. This fund will be discontinued in FY 2012 but activity is shown here to document the transition from this fund to two new funds associated with Certificates of Participation proceeds, COP Project Fund 45, and with Certificates of Participation Lease Payments, COP Lease Payment Fund 39. Please note that the only activity reported for FY 2012 is the two transfers out of Fund 21, one to Fund 45 reflective of the final construction activity at SkyView Academy and the other to Fund 39 to reflect the transfer of the reserves and final revenue from SkyView to pay the accrued interest from January 2012 through June 2012.

Revised

Audited Adopted Estimated Adopted

Actuals Budget Actual Budget2010-2011 2011-2012 2011-2012 2012-2013

Balance on Hand July 1 -$ $1,853,130 $1,853,130 $0 Revenues

Interest on Investments 1,547 - -

SkyView Revenue for COP Lease Paymen 848,316 - -

Transfers In 5,747,537 - - Total Revenues 6,597,400 - - -

Total Sources 6,597,400 1,853,130 1,853,130 -

Expenditures

Transfers Out 2,689,988 Transfer Out to COP Capital Projects - 739,843 739,843

Transfer Out to COP Lease Payment Fund - 1,113,287 1,113,287

Services Provided by District Personnel 25,384 Buildings & Building Improvements 1,182,487

COP Lease Pmt - SkyView Principle 190,000 -

COP Lease Pmt - SkyView Interest 656,411

Other - - Total Expenditures 4,744,270 1,853,130 1,853,130 -

Balance on Hand June 30 $1,853,130 $0 $0 $0

26

This fund accounts for most state and local grants as well as federal funding received by the District. Essentially this fund is a balanced fund whereby expenditures equal the available dedicated revenues of $10.8 million.

2012-2013 BUDGET GOVERNMENTAL DESIGNATED GRANT FUND 22



2010-2011 2011-2012 2011-2012 2012-2013

Balance on Hand July 1 $185,120 $185,120 $185,120 $185,120

Revenues

Local and State Grants

Morgridge Family Foundation 6,524 500 500 6,000

Comprehensive Health Education 83,730 100 100 40,000

K-12 Tobacco Prevention 1,985 - - -

Expelled Student Grant 310,682 213,907 213,907 142,605

Red Robin 107 - - -

ECC-Dinosaur School Project 1,891 - - -

Healthy Schools Colorado 171,454 150,000 150,000 110,000

Closing the Acheivement Gap 77,375 - - -

Regional Service Areas 6,705 - - -

Race to the Top - - - 61,225

Federal Grants

NCLB

Title I, Part A: Basic 1,031,808 957,756 957,756 1,151,381

Title II, Part A: Teacher Quality 632,787 510,607 510,607 612,813

Title II, Part D: Technology 5,023 - - -

Title II, Part D: EETT 73,838 - - -

Title III, Part A: ELL 153,170 184,529 184,529 230,502

Title III, ELEI 19,915 - - -

Title IV, Part A: Safe & Drug Free 84,331 - - -

Title V, Part B: Public Chtr Sch Grant 626,194 - - -

Title V, Part D: American History 303,915 - - -

IDEA - Early Preschool 112,746 100,000 100,000 104,900

ARRA - IDEA - Early Preschool 298,261 - - -

IDEA Part B 6,273,196 8,500,000 8,500,000 7,861,808

ARRA - IDEA Part B 4,518,690 - - -

SWAP 256,339 279,209 279,209 178,854

Carl Perkins 168,615 150,000 150,000 -

Child Care Assistance Block Grant 122,032 103,962 103,962 110,000

Project Safety Net Grant 62,518 48,000 48,000 48,000

Energy Efficiency Grant 137,181 204,450 204,450 130,000

Tri-County Health 152,241 - - -

Total Revenues 15,693,253 11,403,020 11,403,020 10,788,088

Total Sources 15,878,373 11,588,140 11,588,140 10,973,208

27

2012-2013 BUDGET GOVERNMENTAL DESIGNATED GRANT FUND 22



2010-2011 2011-2012 2011-2012 2012-2013

Expenditures

Local and State Grants

Morgridge Family Foundation 6,524 500 500 6,000

Comprehensive Health Education 83,730 100 100 40,000

K-12 Tobacco Prevention 1,985 - - -

Expelled Student Grant 310,682 213,907 213,907 142,605

Red Robin 107 - - -

ECC-Dinosaur School Project 1,891 - - -

Healthy Schools Colorado 171,454 150,000 150,000 110,000

Closing the Acheivement Gap 77,375 - - -

Regional Service Areas 6,705 - - -

Race to the Top - - - 61,225

Federal Grants

NCLB

Title I, Part A: Basic 1,031,808 957,756 957,756 1,151,381

Title II, Part A: Teacher Quality 632,787 510,607 510,607 612,813

Title II, Part D: Technology 5,023 - - -

Title II, Part D: EETT 73,838 - - -

Title III, Part A: ELL 153,170 184,529 184,529 230,502

Title III, ELEI 19,915 - - -

Title IV, Part A: Safe & Drug Free 84,331 - - -

Title V, Part B: Public Chtr Sch Grant 626,194 - - -

Title V, Part D: American History 303,915 - - -

IDEA - Early Preschool 112,746 100,000 100,000 104,900

ARRA - IDEA - Early Preschool 298,261 - - -

IDEA Part B 6,273,196 8,500,000 8,500,000 7,861,808

ARRA - IDEA Part B 4,518,690 - - -

SWAP 256,339 279,209 279,209 178,854

Carl Perkins 168,615 150,000 150,000 -

Child Care Assistance Block Grant 122,032 103,962 103,962 110,000

Project Safety Net Grant 62,518 48,000 48,000 48,000

Energy Efficiency Grant 137,181 204,450 204,450 130,000

Tri-County Health 152,241 - - -


Change in Fund Balance - - - -


28

The purpose of this fund is to capture all revenues and expenses directly related to CHSAA sponsored athletics and activities. Budgeted revenues total $11.0 million toward expenses of $11.2 million.

2012-2013 BUDGET ATHLETIC AND ACTIVITIES FUND 26

Audited Adopted Estimated AdoptedActual Budget Actual Budget

2010-2011 2011-2012 2011-2012 2012-2013

Balance on Hand July 1 $1,010,793 $1,076,248 $1,076,248 $1,466,912 RevenueGeneral Fund Transfer 3,887,406 3,887,406 3,887,406 3,887,406 Student Fees 6,798,960 5,921,281 6,777,442 6,727,772 Gate Fees 825,965 518,306 692,289 692,289 Other 735,944 820,219 866,323 866,323 Total Revenues 12,248,275 11,147,212 12,223,460 12,173,790

Total Sources 13,259,068 12,223,460 13,299,708 13,640,702

ExpendituresSalaries and Benefits 4,695,022 4,328,319 4,329,505 4,610,704 Purchased Services 1,934,029 1,682,950 1,682,950 1,850,113 Supplies and Materials 4,872,499 4,421,503 5,295,633 5,189,310 Other 662,723 718,689 466,268 650,425 Capital Outlay 18,547 12,360 58,440 20,000 Total Expenditures 12,182,820 11,163,821 11,832,796 12,320,552

Change in Fund Balance 65,455 (16,609) 390,664 (146,762) Balance on Hand June 30 $1,076,248 $1,059,639 $1,466,912 $1,320,150

29

2012-2013 BUDGET BOND REDEMPTION/DEBT SERVICE FUND 31 This fund serves as the vehicle for recording dedicated property taxes and the payment of outstanding principal and interest on the District’s General Obligation Bonds. Available revenues for this fund are projected to be $70.0 million plus a $59.9 million beginning fund balance. Expenditures for this fund are budgeted at $70.3 million: main expenses are $40.7 million for mandatory principal payments and $29.1 million in regular interest payments.

Audited Revised Estimated AdoptedActual Budget Actual Budget

2010-2011 2011-2012 2011-2012 2012-2013

Balance on Hand July 1 $55,124,890 $59,340,736 $59,340,736 $59,864,336 RevenuesAd Valorem Taxes 70,618,443 69,723,385 69,723,385 69,908,913Interest on Investment/Delinquent Tax 92,937 125,000 125,000 125,000

Total Revenues 70,711,380 69,848,385 69,848,385 70,033,913

Proceeds of Refunding 103,652,133 85,280,059 85,280,059 - Payment to Refund Debt - New Issue (103,113,364) (84,800,060) (85,280,059) -

Total Sources 126,375,039 129,669,120 129,189,121 129,898,249

ExpendituresPrincipal 37,144,739 34,010,448 34,010,448 40,687,777Interest 29,277,668 34,712,937 34,712,937 29,053,797Bond Issuance Costs 542,871 108,472 501,400 500,000 Underwriter's Discount - 371,527 - - Transfer to General Fund 69,025 364,000 100,000 80,000


Change in Fund Balance 4,215,846 761,000 523,600 (287,661) Balance on Hand June 30 $59,340,736 $60,101,736 $59,864,336 $59,576,675

30

2012-2013 BUDGET CERTIFICATES OF PARTICIPATION (COP) LEASE PAYMENT FUND 39

Pursuant to CDE Chart of Accounts, this fund is identified for non-voter approved lease payment. The accounting associated with this new fund was formally included in the General Fund as well as the Capital Reserve Fund.

* Audited Revised Estimated AdoptedActual Budget Actual Budget

2010-2011 2011-2012 2011-2012 2012-2013

Balance on Hand July 1 -$ -$ -$ 1,104,328$ RevenuesInterest on Investment - SkyView Revenue for Accured Interest on COP - 847,896 847,896 - Cert of Participation-AspenView - - - 898,280Transfer from Cap Reserve Fund 21 - 1,109,369 1,109,369 -Transfer from General Fund - 1,445,895 1,445,895 1,995,833

Total Revenues -$ 3,403,160$ 3,403,160$ 2,894,113$

Proceeds of SkyView Academy COP Pay-Off - - - - Payment to Refund COP Fm SkyView - - - 293,919

Total Sources -$ 3,403,160 3,403,160 4,292,360

ExpendituresPrincipal-SkyView COP Lease Pmt - 255,000 255,000 260,000Principal-AspenView - - - 345,000Principal - 2003 COP - - - 370,000Principal-2006 COP - 885,000 885,000 540,000Interest-SkyView COP Lease Pmt - 592,938 592,938 587,838Interest-AspenView - - - 553,280Interest-2003 COP - - - 89,427Interest-2006 COP - 565,894 565,894 442,488

Total Expenditures -$ 2,298,832 2,298,832 3,188,033

Change in Fund Balance -$ 1,104,328 1,104,328 (1) Balance on Hand June 30 -$ $1,104,328 $1,104,328 $1,104,327

*Actual Activity Accounted for in Fund 21 Audited Actuals Pg 87

31

2012-2013 BUDGET BOND BUILDING FUND 41

This fund is used to account for the management and actual construction of District facilities that are financed by borrowed proceeds. The beginning fund balance for FY ’13 is estimated at $15.9 million and together with estimated revenues for this fund of $250,000 will cover ex-penditures for FY ’13 of $16.1 million.

Audited Revised Estimated AdoptedActual Budget Actual Budget

2010-2011 2011-2012 2011-2012 2012-2013


RevenueOther revenue 1,006,368 - - - Intergovernmental 1,572,533 - - - Interest 231,523 250,000 226,445 100,000

Total Revenue 2,810,424 250,000 226,445 100,000 Total Sources 32,933,720 15,588,607 15,565,052 5,396,628

ExpendituresSalaries & Benefits 1,168,866 192,278 252,728 161,034Buildings & Building Improvements 12,400,726 14,263,189 9,816,192 5,035,594Purchased Services 533,541 50,000 54,504 50,000Supplies & Materials 1,751,983 145,000 145,000 150,000Equipment 1,736,663 - - - Other Expenditures 3,334 938,140 - -

Total Expenditures 17,595,113 15,588,607 10,268,424 5,396,628Change in Fund Balance (14,784,689) (15,338,607) (10,041,979) (5,296,628)Balance on Hand June 30 $15,338,607 $0 $5,296,628 $0

32

2012-2013 BUDGET NUTRITION SERVICES FUND 51

The Nutrition Services Fund operates as an enterprise and accounts for activities related to preparation of school meals. FY 2013 has a beginning balance of $84,406 and estimates $16.0 million in sales and other revenue. Budgeted spending totals $15.1 million with 40% going for food and commodity purchases.



2010-2011 2011-2012 2011-2012 2012-2013

Retained Earnings July 1 ($820,016) ($636,229) ($636,229) $84,406 Revenues

Food Sales 10,812,844 11,204,212 10,573,303 12,250,266

Federal Reimbursement 2,628,897 2,163,770 2,704,235 2,851,005

Commodity Contribution 957,756 750,000 745,000 745,000 Misc Revenue 40,887 62,000 115,581 76,000

State Match. Child Nutr. & CDE Rev 139,586 122,027 126,905 126,905

General Fund Transfer - One Time - 600,000 400,000 - Total Revenues 14,579,970 14,902,009 14,665,024 16,049,176

Total Sources 13,759,954 14,265,780 14,028,795 16,133,582

Expenditures


Food & Commodities 6,088,508 5,732,400 5,539,966 6,068,563 Purchased Services & Repairs 616,521 613,147 613,147 645,249

Supplies 966,481 1,000,000 993,497 1,234,843

Depreciation 262,767 195,000 262,770 265,000 Equipment 12,901 100,000 78,829 75,000

Other 591,751 570,600 561,745 595,900


Net Income 183,787 713,452 720,635 987,461 Retained Earnings June 30 ($636,229) $77,223 $84,406 $1,071,867

33

2012-2013 BUDGET CHILD CARE FUND 52

Organized as an enterprise operation, the programs operating under this fund include Before and After School Child Care, Intersession, and Extended Kindergarten. These programs are budgeted to be self supporting with revenues derived from program enrollment fees charged on a per-child basis. Resources include anticipated revenue of $9.1 million plus a beginning fund balance of $3.6 million. The planned expenditures are $9.1 million.



2010-2011 2011-2012 2011-2012 2012-2013


Revenue

Tuition 8,905,075 8,810,214 8,810,214 9,149,932

Interest - - - -

Other 5,577 - - -

Total Revenue 8,910,652 8,810,214 8,810,214 9,149,932

Total Sources 11,719,291 11,968,674 11,968,674 12,702,718

Expenditures



Supplies & Materials 571,694 425,992 575,000 435,511

Field Trips & Entrance Fees 687,056 25,432 28,301 799,094

Other 384,989 1,013,048 627,055 916,237


Net Income 349,821 - 394,326 -


34

2012-2013 BUDGET OUTDOOR EDUCATION FUND 54

LIFE Center This tuition-based fund provides an outdoor learning environment where students are engaged in experiential learning activities. In addition to developing knowledge of the ecological surroundings, students are also involved in problem solving, being creative and constructing meaningful solutions. Total sources for FY 2013 will be $685,552 which includes a beginning balance of $306,868. Anticipated expenses will be $635,552.



2010-2011 2011-2012 2011-2012 2012-2013

Balance on Hand July 1 $0 $0 $0 $306,868 RevenuesTuition from Individuals - 104,100 4,778 306,500

General Fund Transfer - 550,000 550,000 -

Grants - - - 30,000 Rental Building - - - 42,184

Total Revenues - 654,100 554,778 378,684

Total Sources $0 654,100 554,778 685,552

ExpendituresSalaries & Benefits - 61,250 21,725 256,434 Purchased Services - 1,000 50,935 61,708

Supplies & Materials - 78,650 10,000 46,542

Equipment - 150,000 162,000 256,868 Depreciation - - 3,000 6,000

Other - 363,200 250 8,000

Total Expenditures - 654,100 247,910 635,552 Net Income - - 306,868 (256,868) Balance on Hand June 30 $0 $0 $306,868 $50,000

Note: Natural Gas, Electricity, Water, and Trash Pick-up expenses will be within the General Fund (Fund 10) - O & M Department for 2012-2013.

35

This fund contains District and employee medical and dental premium payments. The District operates a self-funded employee benefit program and must match set premiums to cover projected medical payouts. Anticipated revenues for FY 2013 are $40.1 million and expenses are budgeted at $40.1 million.

2012-2013 BUDGET MEDICAL SELF-INSURANCE FUND 65



2010-2011 2011-2012 2011-2012 2012-2013


Revenues

Health Insurance Premiums 37,684,127 39,572,616 38,161,360 36,661,377

Dental Insurance Premiums 1,804,387 890,182 858,436 2,853,639General Fund Transfer 3,835,237 - - -

Other 159,631 - - 587,428

Total Revenue 43,483,382 40,462,798 39,019,796 40,102,444

Total Sources 45,791,238 46,903,100 45,460,098 46,930,512

Expenditures

Health Claims (Self Funded) 34,732,371 36,666,040 35,593,995 35,160,608

Dental Claims (Self Funded) 2,726,380 648,435 629,476 2,853,639Salaries & Benefits 405,743 502,528 481,982 423,299

Stop Loss Premiums 311,403 495,168 480,691 645,844

Professional Services 1,171,846 982,477 953,751 995,698Operating Expenses 3,193 506,958 492,136 23,356Change in IBNR - - - - Total Expenditures 39,350,936 39,801,606 38,632,030 40,102,444

Change in Fund Balance 4,132,446 661,192 387,766 - Balance on Hand June 30 $6,440,302 $7,101,494 $6,828,068 $6,828,068

36

2012-2013 BUDGET PUPIL ACTIVITY FUND 74 This fund is a combination of vending profits, magazine sales and includes a group of individual school funds earmarked for extra-curricular student activities at the elementary, middle and high schools. Revenues are generated by fund raising events and user/club fees. The beginning fund balance is $7.5 million and budgeted revenues total $4.6 million with expenses of $3.9 million budgeted.



2010-2011 2011-2012 2011-2012 2012-2013


Revenue

Pupil Activity

Elementary Schools 596,877 580,000 580,000 550,000

Middle Schools 432,643 430,000 430,000 430,000

Senior High Schools 1,974,514 1,950,000 1,950,000 2,000,000

Other 17,540 - - -

Total Pupil Activity 3,021,574 2,960,000 2,960,000 2,980,000

School Discretionary

Elementary Schools 1,114,017 840,000 840,000 875,000

Middle Schools 497,843 460,000 460,000 460,000

Senior High Schools 239,057 250,000 250,000 280,000

Other 144,207 10,000 10,000 50,000

Total Discretionary 1,995,124 1,560,000 1,560,000 1,665,000

Total Revenue 5,016,698 4,520,000 4,520,000 4,645,000

Total Sources 10,052,532 10,695,758 10,695,758 12,110,504

Expenditures

Pupil Activity


Middle Schools 408,288 360,000 305,771 425,000

Senior High Schools 1,902,768 1,500,000 1,333,919 1,900,000

Other 7,114 - - -

Total Pupil Activity 2,813,835 2,310,000 2,089,690 2,825,000

School Discretionary


Middle Schools 386,057 380,000 400,000 400,000

Senior High Schools 101,260 190,000 230,564 150,000

Other 38,318 50,000 50,000 38,000

Total Discretionary 1,062,939 1,030,000 1,140,564 1,088,000


Change in Fund Balance 1,139,924 1,180,000 1,289,746 732,000


37

2012-2013 BUDGET PRIVATE PURPOSE TRUSTS FUND 75 Accounting for monies whereby the District acts as a fiduciary agent, this fund is comprised of several accounts funded by private gifts, donations, and/or fund raising efforts. The beginning fund balance is $18,666 and an additional $58,000 in contributions is anticipated. Expenses are budgeted to total $60,000.



2010-2011 2011-2012 2011-2012 2012-2013

Balance on Hand July 1 $41,466 $29,566 $29,566 $18,666

Revenues

PS Miller Memorial Contributions 61,600 $61,600 61,600 $58,000

Total Revenue 61,600 61,600 61,600 58,000

Total Sources 103,066 91,166 91,166 76,666

Expenditures

PS Miller Memorial Trust Fund 73,500 $72,500 72,500 $60,000

Total Expenditures 73,500 72,500 72,500 60,000

Change in Fund Balance (11,900) (10,900) (10,900) (2,000)


38


40

2012-2013 BUDGET CHARTER SCHOOL TOTALS: REVENUES AND EXPENSES

Charter School Beg. Fund Balance Revenues Expenses

Ending Fund Balance

Academy Charter $1,556,980 $4,441,343 $4,372,743 $1,625,580American Academy Charter 979,400 7,188,659 7,178,331 989,728Ben Franklin Academy Charter 442,573 5,747,114 5,367,809 821,878Challenge to Excellence Charter 1,995,287 3,618,113 3,764,913 1,848,487DCS Montessori Charter (Proposed) 1,335,011 3,733,270 3,720,859 1,347,422Hope Online Learning Academy Charter 1,171,636 22,190,322 21,798,004 1,563,954North Star Academy Charter 1,494,682 4,518,247 4,517,752 1,495,177Parker Core Knowledge Charter 1,159,284 4,544,872 4,544,872 1,159,284Platte River Academy Charter 1,942,521 3,565,762 3,718,075 1,790,208SkyView Academy Charter 386,290 6,547,166 6,342,337 591,119STEM Charter 64,183 4,462,596 4,347,425 179,354

$12,527,847 $70,557,464 $69,673,120 $13,412,191

41

2012-2013 BUDGET ACADEMY CHARTER SCHOOL

D O U G L A S C O U N T Y S C H O O L D I S T R I C T R E . 1

Mission Statement: Through the cooperation of parents, teachers and students, Academy Charter School will create a learning environment that fosters growth in character, high academic achievement and the love of learning resulting in responsible, productive citizens.

Audited Adopted Estimated Adopted Projected ProjectedActual Budget Actual Budget Budget Budget

2010-2011 2011-2012 2011-2012 2012-2013 2013-2014 2014-2015

Balance on Hand July 1 $1,732,282 $1,732,282 $1,732,282 $1,556,980 $1,625,580 $1,665,181

Revenue: Per Pupil Revenue 3,972,208 3,856,108 4,005,939 3,952,794 3,825,000 3,825,000 Mill Levy/Override 208,565 262,178 207,704 283,299 266,782 266,782 Tuition 67,500 74,250 72,372 74,250 74,250 74,250 Interest Income 32,000 14,000 16,019 14,000 15,000 15,000 Student Participation Fees 40,000 52,000 66,378 52,000 46,999 46,999 Child Care Fees - - - - - - Rental/Lease - - - - - - Contributions/Donations - - - - - - Categorical Revenue 49,436 47,833 55,150 50,000 25,000 25,000 Other State Revenue - - - - - - Cap Reserve Bond Revenue - - - - - - Grants Local - - - 15,000 - - Grants Federal - - - - - - Miscellaneous Revenue 277,000 - - - - -Total Revenue 4,646,709 4,306,369 4,423,562 4,441,343 4,253,031 4,253,031

Total Sources 6,378,991 6,038,651 6,155,844 5,998,323 5,878,611 5,918,212

Expenditures: Salaries 2,097,415 2,288,800 2,314,689 2,577,317 2,479,459 2,479,459 Benefits 563,041 595,085 534,067 668,330 646,481 646,481 Purchased Services 292,662 60,337 338,904 76,965 60,862 60,862 Purchased Prop Svcs 42,225 43,750 42,118 44,505 44,505 44,505 Other Purch. Svcs 84,239 81,750 71,706 83,675 83,312 83,312 Supplies & Materials 332,518 380,411 90,155 149,930 280,089 280,089 Property 660,500 511,625 692,992 208,025 77,366 77,366 Other Expenses 504,109 505,094 503,992 506,356 506,356 506,356 Other Uses of Funds 70,000 36,382 10,241 57,640 35,000 35,000 Grant Expense - - - - - - Cap Reserve Expense - - - - - -Total Expenditures 4,646,709 4,503,234 4,598,864 4,372,743 4,213,430 4,213,430

Balance on Hand June 30 $1,732,282 $1,535,417 $1,556,980 $1,625,580 $1,665,181 $1,704,782

Fund Balance as a % of Revenue 37.28% 35.65% 35.20% 36.60% 39.15% 40.08%

42

2012-2013 BUDGET AMERICAN ACADEMY CHARTER SCHOOL


Mission Statement: American Academy will achieve academic excellence through a challenging sequenced curriculum that emphasizes math, science, and technology, to provide our children with the tools to become the leaders of tomorrow. Together, our students, faculty, parents, and community will cultivate character, civic responsibility, and intellectual development.


2010-2011 2011-2012 2011-2012 2012-2013 2013-2014 2014-2015

Balance on Hand July 1 $966,233 $978,346 $978,346 $979,400 $989,729 $1,541,760

Revenue: Per Pupil Revenue 5,473,348 5,183,524 5,201,993 5,377,183 7,966,948 8,655,238 Mill Levy/Override 205,220 346,050 348,779 496,675 703,244 734,279 Tuition 545,257 498,082 478,262 333,440 1,594,400 1,588,200 Interest Income 16,282 10,800 10,109 8,400 9,000 9,000 Student Participation Fees 180,906 232,892 242,329 462,893 615,691 805,786 Child Care Fees 93,247 107,000 100,157 122,000 160,000 180,000 Rental/Lease 11,019 29,560 31,150 25,000 25,000 25,000 Contributions/Donations 162,669 180,586 162,551 245,755 281,000 311,000 Categorical Revenue 75,350 63,278 66,631 78,813 97,230 98,588 Other State Revenue - - - - - - Cap Reserve Bond Revenue - - - - - - Grants Local - - - - - - Grants Federal 8,023 7,151 7,151 - - - Miscellaneous Revenue 59,995 49,500 28,299 38,500 50,000 55,000 Total Revenue 6,831,316 6,708,422 6,677,412 7,188,659 11,502,513 12,462,091

Total Sources 7,797,549 7,686,769 7,655,758 8,168,059 12,492,242 14,003,851

Expenditures: Salaries 2,761,348 2,983,870 2,983,871 3,241,558 4,943,075 5,224,785 Benefits 619,803 728,755 726,481 855,638 1,403,586 1,540,300 Purchased Services 199,637 120,100 115,418 137,000 212,100 213,100 Purchased Prop Svcs 1,662,319 1,713,941 1,711,494 1,706,886 2,366,684 2,717,449 Other Purch. Svcs 931,911 548,051 527,097 570,794 722,861 979,167 Supplies & Materials 460,281 436,952 436,952 476,719 917,225 914,329 Property 168,553 157,056 157,056 161,500 222,793 245,102 Other Expenses 10,256 10,547 10,837 28,236 162,159 43,747 Other Uses of Funds - - - - - - Grant Expense 5,095 7,151 7,151 - - - Cap Reserve Expense - - - - - -Total Expenditures 6,819,203 6,706,422 6,676,358 7,178,331 10,950,482 11,877,978

Balance on Hand June 30 $978,346 $980,347 $979,400 $989,729 $1,541,760 $2,125,873


43

2012-2013 BUDGET BEN FRANKLIN ACADEMY CHARTER SCHOOL


Mission Statement: Our mission is to develop young adults with character like America’s founding Renaissance man, Benjamin Franklin: well-read, scientifically curious, and civically engaged.


2010-2011 2011-2012 2011-2012 2012-2013 2013-2014 2014-2015

Balance on Hand July 1 ($28,185) ($28,185) $442,573 $821,878 $1,522,275

Revenue: Per Pupil Revenue - 3,596,731 2,688,895 4,450,788 4,825,600 4,970,368 Mill Levy/Override - 247,638 178,844 434,523 447,559 460,985 Tuition 1,000 409,610 323,359 447,120 413,566 425,973 Interest Income - - 13 - 1,500 1,530 Student Participation Fees 14,297 86,850 106,128 113,950 117,369 120,890 Child Care Fees - 6,500 52,862 30,000 25,000 25,000 Rental/Lease - 5,000 7,450 10,000 10,000 10,000 Contributions/Donations - - 11,360 - - - Categorical Revenue - 48,636 34,255 60,732 62,554 64,431 Other State Revenue - - - - - - Cap Reserve Bond Revenue - - - - - - Grants Local 147,274 195,000 196,257 195,000 - - Grants Federal - 4,501 - 4,501 4,501 4,501 Miscellaneous Revenue - 2,000 3,260 500 - -Total Revenue 162,571 4,602,466 3,602,683 5,747,114 5,907,649 6,083,678

Total Sources 162,571 4,574,281 3,574,498 6,189,687 6,729,527 7,605,953

Expenditures: Salaries - 1,453,693 1,203,557 2,437,276 2,383,418 2,454,920 Benefits 1,023 303,658 211,499 571,992 505,261 520,419 Purchased Services 3,884 71,000 39,989 101,000 104,030 107,151 Purchased Prop Svcs 26,559 882,232 617,830 1,215,496 1,119,067 1,152,639 Other Purch. Svcs 2,031 503,791 390,592 321,738 310,254 319,561 Supplies & Materials 104,547 387,772 351,930 343,496 404,986 417,135 Property 52,712 417,589 310,834 368,661 379,721 391,112 Other Expenses - 1,600 5,694 8,150 515 530 Other Uses of Funds - - - - - - Grant Expense - - - - - - Cap Reserve Expense - - - - - -Total Expenditures 190,756 4,021,335 3,131,925 5,367,809 5,207,252 5,363,467

Balance on Hand June 30 ($28,185) $552,946 $442,573 $821,878 $1,522,275 $2,242,486

Fund Balance as a % of Revenue -17.34% 12.01% 12.28% 14.30% 25.77% 36.86%

44


2012-2013 BUDGET CHALLENGE TO EXCELLENCE CHARTER SCHOOL

Mission Statement: To prepare students for a complex social, global and economic future by delivering a comprehensive educational program with a challenging curriculum that combines the basic skills with a strong focus on standards-based education. The curriculum will integrate reading, writing, math and science through the applied technologies to result in students who are: *Critical thinkers *Problem solvers *Life-long learners and achievers *Flexible and adaptable *Academically well-rounded and proficient *Empowered *Respectful and responsible participants in the school and community


2010-2011 2011-2012 2011-2012 2012-2013 2013-2014 2014-2015


Revenue: Per Pupil Revenue 2,960,724 3,024,064 3,024,064 3,036,868 2,929,946 2,975,877 Mill Levy/Override 153,334 203,228 203,228 304,292 300,120 298,900 Tuition 244,516 156,400 156,400 161,400 140,400 140,400 Interest Income 8,769 - - - - Student Participation Fees - 60,000 35,000 44,000 44,880 45,778 Child Care Fees - - 25,000 - - - Rental/Lease - - - - - Contributions/Donations 7,316 - - - - Categorical Revenue 40,759 36,420 36,420 37,413 37,413 37,413 Other State Revenue - - - - - Cap Reserve Bond Revenue - - - - - Grants Local - - - - - Grants Federal - - - - - Loan Proceeds 585,000 585,000 Miscellaneous Revenue 1,600 34,140 34,140 34,140 34,823 35,519 Total Revenue 3,417,018 4,099,252 4,099,252 3,618,113 3,487,582 3,533,887

Total Sources 5,667,730 6,441,975 6,441,975 5,613,400 5,336,069 5,013,183

Expenditures: Salaries 1,586,205 1,826,303 1,826,303 1,793,737 1,869,677 1,892,548 Benefits 440,160 563,243 563,243 614,618 627,771 634,048 Purchased Services 93,570 67,238 67,238 81,000 81,810 82,628 Purchased Prop Svcs 103,841 107,635 107,635 112,225 110,822 111,930 Other Purch. Svcs 432,420 201,177 201,177 244,045 246,486 248,949 Supplies & Materials 124,146 197,257 197,257 197,257 199,229 201,222 Property 45,169 810,000 810,000 45,000 45,450 45,905 Other Expenses 4,477 67,045 67,045 69,185 67,682 68,776 Other Uses of Funds - 111,771 111,771 112,827 112,827 113,369 Grant Expense - - - - - Cap Reserve Expense - - - - - Bond Rental Payments 495,019 495,019 495,019 495,019 495,019 495,019 Total Expenditures 3,325,007 4,446,688 4,446,688 3,764,913 3,856,773 3,894,394



45

2012-2013 BUDGET DCS MONTESSORI CHARTER SCHOOL


Mission Statement: To provide students with an opportunity to acquire an education based on an authentic and accredited curriculum founded on the educational philosophy of Maria Montessori.

Audited Adopted Estimated Proposed Projected ProjectedActual Budget Actual Budget Budget Budget

2010-2011 2011-2012 2011-2012 2012-2013 2013-2014 2014-2015


Revenue: Per Pupil Revenue $2,265,614 2,181,844 2,181,844 2,221,680 2,281,680 2,281,680 Mill Levy/Override 116,802 146,060 146,060 215,350 215,350 215,350 Tuition 977,183 903,063 903,063 926,470 926,600 927,000 Interest Income 22,254 15,000 15,000 10,000 10,000 10,000 Student Participation Fees - - - - - - Child Care Fees 282,822 288,250 288,250 285,000 285,000 285,000 Rental/Lease 32,154 32,648 32,648 18,720 18,900 19,000 Contributions/Donations/Fees - 15,624 15,624 14,500 15,000 15,500 Categorical Revenue 31,186 24,811 24,811 25,550 26,000 26,500 Other State Revenue - - - - - - Cap Reserve Bond Revenue - - - - - - Grants Local 5,509 10,000 10,000 10,000 - - Grants Federal - - - - - - Miscellaneous Revenue 102,048 6,000 6,000 6,000 6,000 6,000 Total Revenue 3,835,572 3,623,300 3,623,300 3,733,270 3,784,530 3,786,030

Total Sources 5,444,000 5,038,163 5,038,163 5,068,281 5,131,952 5,180,435

Expenditures: Salaries $1,998,790 1,867,472 1,867,472 2,003,346 2,004,346 2,013,346 Benefits 472,643 456,661 456,661 500,023 550,000 600,000 Purchased Services 49,639 41,330 41,330 64,790 66,000 67,000 Purchased Prop Svcs 717,003 724,000 724,000 724,000 730,000 740,000 Other Purch. Svcs 347,100 311,035 311,035 147,000 148,000 149,000 Supplies & Materials 170,405 179,300 179,300 178,600 179,000 180,000 Property 14,358 103,853 103,853 83,000 50,000 50,000 Other Expenses 97,963 9,500 9,500 10,100 10,200 10,300 Other Uses of Funds - - - - - - Grant Expense 5,509 10,000 10,000 10,000 - - Cap Reserve Expense 155,726 - - - - -Total Expenditures 4,029,136 3,703,152 3,703,152 3,720,859 3,737,546 3,809,646



At the time of this publication, the Adopted Budget for FY 2012-2013 is pending approval by the Board of the charter school.

46

2012-2013 BUDGET HOPE ONLINE LEARNING ACADEMY CHARTER SCHOOL


Mission Statement: Provide a comprehensive, quality K-12 education based upon proven methods of differentiated instruction in a flexible, non-threatening and adult-supported environment. Through instructional innovation and strong commitment to child-centered education, Hope Online will advance academic achievement, character building, leadership and enhanced life skills in all its students.


2010-2011 2011-2012 2011-2012 2012-2013 2013-2014 2014-2015

Balance on Hand July 1 $194,261 $907,807 $907,807 $1,171,636 $1,563,954 $1,590,743

Revenue: Per Pupil Revenue 17,872,124 17,680,024 17,680,024 20,514,173 22,548,410 25,110,201 Mill Levy/Override - - - - - - Tuition - - - - - - Interest Income 1,056 1,200 1,200 1,164 1,312 1,448 Student Participation Fees - - - - - - Child Care Fees - - - - - - Rental/Lease - - - - - - Contributions/Donations 17,504 - 595 - - - Categorical Revenue - - - - - - Other State Revenue 1,164,137 1,414,201 1,414,201 1,534,379 1,596,982 1,688,569 Cap Reserve Bond Revenue - - - - - - Grants Local - - - - - - Grants Federal - - - - - - Miscellaneous Revenue 239,054 259,467 259,467 140,606 5,100 5,202 Total Revenue 19,293,875 19,354,892 19,355,487 22,190,322 24,151,804 26,805,420

Total Sources 19,488,136 20,262,699 20,263,294 23,361,958 25,715,758 28,396,163

Expenditures: Salaries 2,904,490 3,153,512 3,153,512 3,470,597 3,431,318 3,793,465 Benefits 662,778 743,689 743,689 922,808 925,156 1,055,176 Purchased Services 397,443 419,165 419,165 324,404 349,288 379,125 Purchased Prop Svcs 149,378 208,410 208,410 230,343 232,769 235,438 Other Purch. Svcs 13,368,835 13,910,726 13,910,726 15,957,029 17,915,496 19,710,947 Supplies & Materials 469,526 585,160 585,160 544,400 713,777 786,551 Property 301,866 314,173 314,173 314,173 520,336 621,096 Other Expenses 326,013 (243,177) (243,177) 34,250 36,875 39,747 Other Uses of Funds - - - - - - Grant Expense - - - - - - Cap Reserve Expense - - - - - -Total Expenditures 18,580,329 19,091,658 19,091,658 21,798,004 24,125,015 26,621,545

Balance on Hand June 30 $907,807 $1,171,041 $1,171,636 $1,563,954 $1,590,743 $1,774,618


47

2012-2013 BUDGET NORTH STAR ACADEMY CHARTER SCHOOL


Mission Statement: North Star Academy will provide a Core Knowledge education with an integrated Spanish language program that challenges students to meet their highest potential through differentiated academic instruction and rich social and cultural experiences within a safe, orderly and nurturing environment.


2010-2011 2011-2012 2011-2012 2012-2013 2013-2014 2014-2015


Revenue: Per Pupil Revenue 3,592,419 3,515,975 3,463,846 3,614,047 3,666,678 3,656,503 Mill Levy/Override 136,152 266,586 230,769 370,800 376,200 367,800 Tuition 127,262 146,300 146,300 172,200 177,366 182,687 Interest Income - 9,800 9,800 4,200 4,200 4,200 Student Participation Fees - 45,000 45,000 46,000 46,000 46,000 Child Care Fees - - - - - - Rental/Lease - - - - - - Contributions/Donations - 35,000 35,000 35,000 35,000 35,000 Categorical Revenue - - - - - - Other State Revenue - - - - - - Cap Reserve Bond Revenue 49,981 50,000 50,000 50,000 50,000 50,000 Grants Local - - - - - - Grants Federal - - - - - - Miscellaneous Revenue 90,537 241,000 241,000 226,000 173,000 250,000 Total Revenue 3,996,351 4,309,661 4,221,716 4,518,247 4,528,444 4,592,190

Total Sources 5,488,447 5,802,535 5,714,590 6,012,929 6,023,621 6,088,044

Expenditures: Salaries 1,663,267 1,851,128 1,988,868 2,139,221 2,083,712 2,078,751 Benefits 433,404 539,374 572,746 643,989 688,691 748,248 Purchased Services - 442,413 190,886 208,664 216,944 220,216 Purchased Prop Svcs 1,654,680 1,173,199 1,173,199 1,178,456 1,183,870 1,189,447 Other Purch. Svcs - 27,250 27,148 29,144 29,725 29,607 Supplies & Materials 193,541 173,044 190,786 208,191 213,384 212,412 Property 46,042 56,200 56,200 57,436 58,709 60,020 Other Expenses 4,639 46,575 20,075 52,652 52,732 52,814 Other Uses of Funds - - - - - - Grant Expense - - - - - - Cap Reserve Expense - - - - - -Total Expenditures 3,995,573 4,309,183 4,219,908 4,517,752 4,527,767 4,591,515



48

2012-2013 BUDGET PARKER CORE KNOWLEDGE CHARTER SCHOOL


Mission Statement: PCKCS is committed to providing a stimulating learning environment that will promote excellence among our students. We will strive to build a solid foundation of knowledge and skills and we will present opportunities which challenge each and every one of our students to become critical thinkers, responsible citizens and future leaders.


2010-2011 2011-2012 2011-2012 2012-2013 2013-2014 2014-2015


Revenue: Per Pupil Revenue 2,837,964 3,194,300 3,210,006 3,360,572 3,544,178 3,729,619 Mill Levy/Override 147,503 216,000 215,456 297,000 297,000 297,000 Tuition 19,911 527,300 581,035 693,610 693,610 693,610 Interest Income 2,677 510 1,255 2,500 5,000 5,000 Student Participation Fees 59,190 55,310 48,995 53,077 57,323 61,909 Child Care Fees - - - - - - Rental/Lease 19,780 19,300 12,200 3,000 10,000 10,000 Contributions/Donations 3,215 76,200 77,384 - - - Categorical Revenue 39,066 38,000 41,168 39,699 50,000 50,000 Other State Revenue - - - - - - Cap Reserve Bond Revenue - - - - - - Grants Local - 5,000 5,225 - - - Grants Federal - - - - - - Miscellaneous Revenue 64,152 83,600 85,622 95,414 105,910 117,560 Total Revenue 3,193,458 4,215,520 4,278,346 4,544,872 4,763,020 4,964,698

Total Sources 4,744,516 5,590,433 5,627,441 5,704,156 5,922,304 6,123,982

Expenditures: Salaries 1,583,999 2,198,500 2,211,233 2,442,500 2,515,775 2,591,248 Benefits 387,195 582,350 563,300 686,660 727,860 771,531 Purchased Services 84,164 98,400 98,520 116,720 137,730 162,521 Purchased Prop Svcs 112,129 183,720 169,600 151,342 166,476 183,124 Other Purch. Svcs 379,067 221,310 210,030 226,180 248,798 273,678 Supplies & Materials 172,099 334,540 266,175 283,310 311,641 342,805 Property 225,558 532,518 459,900 85,000 100,000 125,000 Other Expenses 12,881 29,300 20,600 20,750 21,000 21,000 Other Uses of Funds 553 - 21,600 87,410 88,741 48,791 Grant Expense - 5,000 5,225 - - - Bond Payments 411,958 457,500 441,974 445,000 445,000 445,000 Total Expenditures 3,369,603 4,643,138 4,468,157 4,544,872 4,763,020 4,964,698

Balance on Hand June 30 $1,374,913 $947,295 $1,159,284 $1,159,284 $1,159,284 $1,159,284


49

2012-2013 BUDGET PLATTE RIVER ACADEMY CHARTER SCHOOL


Mission Statement: PRA believes in a challenging curriculum, that is mastered by students, creates high self-esteem and involvement in active learning.

Audited Revised Estimated Adopted Projected ProjectedActual Budget Actual Budget Budget Budget

2010-2011 2011-2012 2011-2012 2012-2013 2013-2014 2014-2015


Revenue: Per Pupil Revenue $3,176,858 2,939,370 2,960,698 2,968,949 2,968,949 2,968,949 Mill Levy/Override 164,997 199,839 199,156 277,240 277,240 277,240 Tuition 75,244 74,700 79,760 76,500 76,500 78,300 Interest Income 3,863 1,000 1,000 33,000 33,000 33,000 Student Participation Fees 84,300 90,000 100,000 100,000 100,000 100,000 Hot Lunch Program 0 - - 10,000 10,000 10,000 Child Care Fees 11,325 15,775 23,000 15,775 15,775 15,775 Rental/Lease 32,851 28,138 36,977 28,138 28,138 28,138 Contributions/Donations 23,847 9,905 9,905 9,905 9,905 9,905 Categorical Revenue 43,731 38,267 37,979 38,267 38,267 34,440 Other State Revenue - - - - - - Cap Reserve Bond Revenue - - - - - - Grants Local - - - - - - Grants Federal-Educ Job Act - - - 2,988 - - Miscellaneous Revenue 7,686 5,000 13,500 5,000 5,000 5,000 Total Revenue 3,624,703 3,401,994 3,461,975 3,565,762 3,562,774 3,560,747

Total Sources 5,629,402 5,358,851 5,418,832 5,508,283 5,352,982 5,153,223

Expenditures: Salaries $1,908,513 1,832,232 1,805,444 1,992,084 1,992,084 1,992,084 Benefits 392,893 459,114 443,614 508,941 545,098 584,033 Purchased Services 92,920 103,923 98,354 124,403 124,403 124,403 Purchased Prop Svcs 74,668 95,556 84,401 96,601 97,764 98,949 Other Purch. Svcs 469,698 377,916 362,103 234,474 237,802 241,621 Supplies & Materials 148,407 163,337 138,909 164,920 166,533 168,178 Property 66,115 92,300 26,800 81,300 81,300 81,300 Other Expenses 519,331 516,686 516,686 515,352 515,522 515,695 Other Uses of Funds - - - - - - Grant Expense - - - - - - Cap Reserve Expense - - - - - -Total Expenditures 3,672,544 3,641,064 3,476,311 3,718,075 3,760,506 3,806,263



50

2012-2013 BUDGET SKY VIEW ACADEMY CHARTER SCHOOL


Mission Statement: SkyView Academy offers a research-based, content-rich liberal arts program with a commitment to foreign language studies and community service. Staff, parents and students are actively involved in a culture of expectation and support where individuals are respected, valued and known by the content of their character.


2010-2011 2011-2012 2011-2012 2012-2013 2013-2014 2014-2015

Balance on Hand July 1 ($1,575) $193,956 $193,956 $386,290 $591,119 $1,134,418

Revenue: Per Pupil Revenue 2,920,166 3,782,696 3,756,266 4,953,370 6,323,843 7,591,257 Mill Levy/Override 109,120 207,895 250,979 470,820 592,180 692,550 Tuition 408,260 573,110 566,715 834,586 854,978 877,018 Interest Income - - - - - - Student Participation Fees 40,348 48,940 82,504 94,970 126,200 154,640 Child Care Fees - - - - - - Rental/Lease - - - 40,000 60,000 75,000 Contributions/Donations 17,779 5,000 5,000 5,000 5,000 5,000 Categorical Revenue 40,201 45,557 48,049 56,420 66,885 73,380 Other State Revenue - - - - - - Cap Reserve Bond Revenue - - - - - - Grants Local - - - - - - Grants Federal 340,269 282,161 282,161 2,000 5,642 7,203 Miscellaneous Revenue 90,011 144,700 146,437 90,000 110,085 130,187 Total Revenue 3,966,153 5,090,058 5,138,112 6,547,166 8,144,813 9,606,235

Total Sources 3,964,578 5,284,014 5,332,067 6,933,456 8,735,931 10,740,653

Expenditures: Salaries 1,476,173 2,473,765 2,469,486 3,334,000 4,072,406 4,707,055 Benefits 349,047 611,225 594,343 876,617 1,140,274 1,344,873 Purchased Services 90,868 87,700 89,374 107,100 112,755 117,643 Purchased Prop Svcs 925,284 914,279 890,368 1,089,791 1,250,483 2,179,732 Other Purch. Svcs 384,577 255,972 268,292 351,103 399,599 487,542 Supplies & Materials 190,928 269,662 268,962 460,744 489,982 528,389 Property 14,012 29,250 29,250 25,000 75,500 66,025 Other Expenses 4,182 42,970 5,492 95,982 54,872 53,112 Other Uses of Funds - - - - - - Grant Expense 335,552 327,718 330,210 2,000 5,642 7,203 Cap Reserve Expense - - - - - -Total Expenditures 3,770,622 5,012,540 4,945,777 6,342,337 7,601,513 9,491,575

Balance on Hand June 30 $193,956 $271,474 $386,290 $591,119 $1,134,418 $1,249,078


51

2012-2013 BUDGET STEM CHARTER SCHOOL

D O U G L A S C O U N T Y S C H O O L D I S T R I C T R E . 1 Mission Statement: The mission of STEM School is to provide an integrated educational system of high standards to engage all students in an academically rigorous core curriculum, promoting a strong foundation in the sciences, technologies, engineering and math, relevant to real-world contexts, and building on respect and community assets to prepare students for successful post-secondary endeavors.


2010-2011 2011-2012 2011-2012 2012-2013 2013-2014 2014-2015

Balance on Hand July 1 ($10,631) ($10,631) $64,183 $179,354 $189,013

Revenue: Per Pupil Revenue - 2,828,833 2,828,833 3,954,450 5,063,253 6,193,836 Mill Levy/Override - 190,108 190,108 265,430 336,490 408,525 Tuition - - - - - - Interest Income - 730 730 2,051 3,888 5,546 Student Participation Fees - 11,356 11,356 95,250 120,750 146,250 Child Care Fees - - - - - - Rental/Lease - - - - - - Contributions/Donations - 90,000 90,000 - - - Categorical Revenue - - - - - - Other State Revenue - - - - - - Cap Reserve Bond Revenue - 35,886 35,886 50,165 - - Grants Local - - - - - - Grants Federal 81,359 308,642 308,642 95,250 - - Miscellaneous Revenue 27,467 222,533 222,533 - - -Total Revenue 108,826 3,688,088 3,688,088 4,462,596 5,524,381 6,754,157

Total Sources 108,826 3,677,457 3,677,457 4,526,779 5,703,735 6,943,170

Expenditures: Salaries - 1,316,393 1,316,393 2,006,707 2,418,327 2,829,330 Benefits - 356,840 356,840 578,107 761,508 948,555 Purchased Services 3,155 114,575 114,575 190,685 193,700 223,258 Purchased Prop Svcs - 731,562 731,562 828,601 859,165 889,752 Other Purch. Svcs 17,994 338,122 338,122 175,093 219,958 265,478 Supplies & Materials - 240,296 240,296 282,945 214,917 256,441 Property - 207,863 207,863 148,450 710,310 710,310 Other Expenses 304 15,625 15,625 136,837 136,837 - Other Uses of Funds - - - - - - Grant Expense 98,003 256,111 256,111 - - - Cap Reserve Expense - 35,886 35,886 - - -Total Expenditures 119,457 3,613,274 3,613,274 4,347,425 5,514,722 6,123,124

Balance on Hand June 30 ($10,631) $64,183 $64,183 $179,354 $189,013 $820,046

Fund Balance as a % of Revenue -9.77% 1.74% 1.74% 4.02% 3.42% 12.14%

52


2012-2013 Financial Plan and Budget

Documents

Transcript of 2012-2013 Financial Plan and Budget