LEVY OVERVIEW AND

LEVY CERTIFICATION INFORMATION

Where do all these numbers come from?(Abbreviated Version)

Tax Levy Workshop

September 2015

Tom MelcherTerri Yetter

Dave Lobejko

Division of School Finance1500 Highway 36 WestRoseville, MN 55113

(651) 582-8779http://education.state.mn.us

Table of Contents (Full Document)

Division of School Finance Contacts.........................................................................................................3

Class Rates Used in Computing Net Tax Capacity....................................................................................4

School District Tax Base and Levy Trends................................................................................................5

Revised Referendum Cap Inflation Estimates – FY 2005 – FY 2023........................................................8

School District Levy Limitation and Certification Calendar.........................................................................9

Dates of Importance for the November 3, 2015 Referendum Elections...................................................14

Truth in Taxation...................................................................................................................................... 15

Department of Education Website...........................................................................................................16

Data Collection Systems.......................................................................................................................... 17

ADM/LEP Reporting System.............................................................................................................17

View Estimated ADM and LEP Counts.......................................................................................18

Sum School Adjusted ADM and Authorized Submission............................................................19

Health and Safety Reporting System / Long-Term Facilities Maintenance........................................20

Levy Information System................................................................................................................... 23

Health Benefits and OPEB..........................................................................................................24

Pupil Transportation....................................................................................................................25

Elementary and Secondary Sparsity...........................................................................................26

Building/Land Lease................................................................................................................... 27

Debt Service............................................................................................................................... 30

General and Community Services..............................................................................................32

Levy Information Status..............................................................................................................34

Spreadsheet Data on MDE Website........................................................................................................35

CTE Levy Adjustment Spreadsheet..................................................................................................36

Referendum Cap Inflation Adjustment...............................................................................................37

Tax Replacement Aid Spreadsheet...................................................................................................38

Sparsity Revenue: 2013-14 Spreadsheet..........................................................................................39

Building Age Report: 2014-15...........................................................................................................40

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Table of Contents (continued)

Minnesota Funding Reports..................................................................................................................... 41

Aid Entitlement Reports..................................................................................................................... 42

FY 2016 General Education Aid Report......................................................................................43

FY 2015 General Education Aid Report......................................................................................46

FY 2016 Compensatory Revenue Report...................................................................................47

Q Comp Enrollment Calculation……...........................................................................................48

FY 2016 Integration Revenue Report……..................................................................................49

FY 2016 Capital Expenditure Health and Safety Aid Reports.....................................................50

Abatement Aid Report.................................................................................................................51

Levy Limit and Certification Reports..................................................................................................52

Adjustment to School Tax Report...............................................................................................53

Data Submitted by County Auditors on Paper Forms..............................................................................54

School Tax Report, 2014 Payable 2015............................................................................................55

School Tax Abatement Report, Calendar Year 2014........................................................................56

School Tax Abatement Six-Month Supplement Report.....................................................................57

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DIVISION OF SCHOOL FINANCE CONTACTS

For technical assistance with accessing information via the MDE website, please contact David Lobejko at 651-582-8383 or david.lobejko@state.mn.us. Questions on specific levy components should be directed as follows:Program Area Contact Phone EmailADM and LEP Projections

Jeanne Krile 651-582-8637 jeanne.krile@state.mn.us

Career and Technical Education Levy

Jan Carlson 651-582-8342 janice.carlson@state.mn.us

General Education Revenue, Referendum Levies

Bob Porter,Michael SchwartzJon VanOeveren

651-582-8851651-582-8399651-582-8375

bob.porter@state.mn.usmichael.schwartz@state.mn.usjon.vanoeveren@state.mn.us

Alternative Teacher Compensation Revenue

David Lobejko 651-582-8383 david.lobejko@state.mn.us

Miscellaneous Levies including: Reemployment, Safe Schools, Judgment, Health Benefits, Reorganization Retirement/Severance, Economic Dev Abate, and Admin Services

David Lobejko 651-582-8383 david.lobejko@state.mn.us

Non-public Transportation Revenue

Greg Sogaard 651-582-8858 greg.sogaard@state.mn.us

Community Education, ECFE, Home Visiting, School-Age Care and Integration Revenues

Jan Carlson 651-582-8342 janice.carlson@state.mn.us

Other Postemployment Benefits (OPEB)

Jan Carlson 651-582-8342 janice.carlson@state.mn.us

Long-Term Facilities Maintenance Revenue, Capital Expenditure and Debt Service Levies

Lonn Moe 651-582-8569 lonn.moe@state.mn.us

Building/ Land Lease Levy, Swimming Pool Levy, Ice Arena Levy, Consolidation Transition Revenue, Reorganization Operating Debt, and Taconite Adjustments

Bill Kiesow 651-582-8801 bill.kiesow@state.mn.us

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CLASS RATES USED IN COMPUTING NET TAX CAPACITYProperty Tax Class Tax Rate

Pay 2015Tax RatePay 2016

Subject toState Levy?

Residential Homestead (1a) & Migrant Housing (1d) Up to $500,000 Over $500,000Disabled homestead up to $50,000 (1b)

1.00% 1.25%0.45%

1.00%1.25%0.45%

No

Residential Non-Homestead Single unit (4bb) Up to $500,000 Over $500,000 1-3 units, undeveloped resident land, & unclassified mftg homes (all 4b)Apartments: Regular 4+ units (4a), including for profit hospitals Low-income rental housing (4d)

Up to 100,000Over 100,000

1.00% 1.25%1.25%

1.25% .75%

1.00% 1.25% 1.25%

1.25%

.75% .25%

No

Commercial-Industrial-Public Utility (3a) Up to $150,000 Over $150,000 Other public utility machinery Electric generating machinery

1.50%2.00%2.00%2.00%

1.50%2.00%2.00%2.00%

YesYesYesNo

Commercial Seasonal Recreational Residential--Homestead Resorts (1c) Up to $600,000 (tier one) $600,000 to $2.3 million (tier two) Over $2.3 million (tier three)

0.50%1.00%1.25%

0.50%1.00%1.25%

NoNoYes

Commercial Seasonal Recreational Residential--Seasonal Resorts (4c(1)) Up to $500,000 Over $500,000Non-Commercial Seasonal Recreational Residential--Cabins (4c(1)): Up to $500,000 Over $500,000

1.00%1.25%

1.00%1.25%

1.00%1.25%

1.00%1.25%

Yes1

Qualifying Golf Courses (4c(2))Nonprofit Community Service Oriented Organization (4c(3))Postsecondary Student Housing (4c(4))Manufactured Home Parks (4c(5))Qualifying Metro Nonprofit Recreational Property (4c(6))Certain Non-commercial Aircraft Storage Hangars (4c(7) and 4c(8))Bed and Breakfast--up to 5 units (4c(9))

1.25%1.50%1.00%1.25%1.25%

1.50%1.25%

1.25%1.50%1.00%1.25%1.25%

1.50%1.25%

No

Agricultural Homestead (2a) House, Garage and One Acre

Up to $500,000Over $500,000

Land and BuildingsUp to $1,900,000 (Pay 15) $2,140,000 (Pay 16)Over $1,900,000 Pay 15) $2,140,000 (Pay 16)

Agricultural Non-Homestead and Timberland (2b)

1.00%1.25%

0.50%1.00%1.00%

1.00%1.25%

0.50%1.00%1.00%

No

Miscellaneous and Iron Ore Property (5) 2.00% 2.00% Only for iron

1 For the purposes of the state general tax only, the tax rate for the first $76,000 of non-commercial class 4c(1) seasonal residential recreational property is 0.40 percent.

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SCHOOL DISTRICT TAX BASE AND LEVY TRENDSSTATE TOTALS AMOUNT PERCENT

CHANGEMarket Value (in billions)

2011** 522.0 -1.7%2012** 515.3 -1.3%2013** 545.5 5.9%2014** 592.9 8.7%

Referendum Market Value (does not reflect exclusion)(in billions)

2011 434.9 -2.6%2012 417.7 -4.0%2013 421.4 0.9%2014 449.8 6.7%

Net Tax Capacity2011** 5,646,621,985 -1.5%2012** 5,579,057,073 -1.2%2013** 5,864,371,627 5.1%2014** 6,328,191,979 7.9%

(a) Excludes JOBZ valuation** After Market Value Exclusion

Average Sales Ratio2011 98.80% 0.1%2012 98.10% -0.7%2013 93.70% -4.5%2014 93.30% -0.4%

Adjusted Net Tax Capacity2011 (a) 5,709,940,559 -1.7%2012 (a) 5,664,825,992 -0.8%2013 (a) 6,091,347,874 7.5%2014 (a) 6,743,123,307 10.7%

Total Certified Levy Before Credits2011 Pay 2012 2,279,658,400 1.8%2012 Pay 2013 2,316,384,400 1.6%2013 Pay 2014 2,356,401,000 1.7%2014 Pay 2015 2,469,295,210 5.7%2015 Pay 2016* 2,567,172,600 9.9%

(*Estimate)

(a) Excludes JOBZ valuation

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SCHOOL DISTRICT TAX BASE AND LEVY TRENDS (continued)STATE TOTALS AMOUNT PERCENT CHANGE

Total Net Levy After Credits2010 Pay 2011 2,164,358,000 1.9%2011 Pay 2012 2,264,633,400 4.6%2012 Pay 2013 2,299,634,000 1.5%2013 Pay 2014 2,339,651,000 1.7%2014 Pay 2015 2,451,275,000 4.8%2015 Pay 2016*

2,546,361,000 3.9%(*Estimate)

Residential Market Value Credits (School Portion Excluding Mobile Home)Pay 2011 60,934,000 6.6%Pay 2012 132,000 -99.8%

Pay 2013 and Later-0- 0.0%

(Repealed)

Ag Land Market Value Credits (School Portion)Pay 2011 5,345,000 -2.3%Pay 2012 5,279,000 -1.2%Pay 2013 5,134,000 -2.7%Pay 2014 5,021,000 -2.2%Pay 2015* 8,767,000 74.6%

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Revised Referendum Cap Inflation EstimatesFY 2005 – FY 2023

CPI – Urban ConsumersJuly 2015 UpdateSource of CPI Data: DOF John PeloquinDate: July 22, 2015N/A N/AN/A A B C D E F G

Fiscal Year

e = Es

Calendar Year

Annual Projected Inflation

Projected Inflation Ratio Standard Cap

Formula Allowance

Based Standard Cap

Projected Inflation Based

Standard Cap

Projected Standard

Cap (Greater of C or D)

Standard Cap Increase over FY 2004 or

FY2015

Projected Inflation Ratio

Alternative CapOld Law Formula Calculation before FY 2015

2005 2005 3.01% 1.0301 855.79$ 881.55$ 881.55$ 25.76$ 1.0301 2006 2006 3.81% 1.0693 889.64$ 915.10$ 915.10$ 59.31$ 1.0693 2007 2007 2.61% 1.0973 1,293.24$ 1,419.91$ 1,419.91$ 564.12$ 1.0973 2008 2008 3.67% 1.1376 1,319.24$ 1,472.05$ 1,472.05$ 616.26$ 1.1376 2009 2009 1.42% 1.1537 1,332.24$ 1,492.89$ 1,492.89$ 637.10$ 1.1401 2010 2010 0.93% 1.1644 1,332.24$ 1,506.73$ 1,506.73$ 650.94$ 1.1401 2011 2011 2.03% 1.1881 1,332.24$ 1,537.40$ 1,537.40$ 681.61$ 1.1401 2012 2012 2.94% 1.2230 1,345.24$ 1,582.56$ 1,582.56$ 726.77$ 1.1425 2013 2013 1.67% 1.2434 1,358.24$ 1,608.96$ 1,608.96$ 753.17$ 1.1450 2014 2014 1.56% 1.2628 1,378.52$ 1,634.06$ 1,634.06$ 778.27$ 1.1488

New Law Formula for FY 2015 and Out2015 2015 0.72% 1.0000 na 1,845.00$ 1,845.00$ -$ 1.0000 2016 e 2016 1.00% 1.0100 na 1,863.45$ 1,863.45$ 18.45$ 1.0050 2017 e 2017 2.10% 1.0312 na 1,902.56$ 1,902.56$ 57.56$ 1.0101 2018 e 2018 2.46% 1.0566 na 1,949.43$ 1,949.43$ 104.43$ 1.0101 2019 e 2019 2.50% 1.0830 na 1,998.14$ 1,998.14$ 153.14$ 1.0101 2020 e 2020 2.18% 1.1066 na 2,041.68$ 2,041.68$ 196.68$ 1.0101 2021 e 2021 2.04% 1.1292 na 2,083.37$ 2,083.37$ 238.37$ 1.0101 2022 e 2022 2.44% 1.1567 na 2,134.11$ 2,134.11$ 289.11$ 1.0101 2023 e 2023 2.69% 1.1878 na 2,191.49$ 2,191.49$ 346.49$ 1.0101

Old Law Formula Calculation for FY 20152015 2015 0.72% 1.2717 1,358.24$ 1,645.58$ 1,645.58$ 789.79$ 1.1450

1. FY 2014 formula allowance uses new law value of $5,302.2. FY 2015 Old Law Calculation reverts back to the FY 2013 formula allowance of $5,224.3. Finalized calculation through FY 2013 based on actual Bureau of Labor Statistics data.

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SCHOOL DISTRICTLEVY LIMITATION AND CERTIFICATION CALENDAR

2015 Payable 2016 LevyJuly 27, 2015

June 15, 2015 Deadline for districts to submit Career and Technical estimated expenditures.

June 30, 2015 Deadline for filing a board resolution with the commissioner requesting sparsity revenue adjustment for a school facility closed for FY 2016.

Deadline for cooperative secondary facilities districts and school districts participating in an agreement for secondary education, or reorganizing under dissolution and attachment to request levy authority for severance pay and/or early retirement incentives.

School districts making a transfer from the debt redemption fund to the general fund should notify the department of the amount transferred by this date.

July 1, 2015 Department of Revenue certifies final 2014 adjusted net tax capacity for each district before this date.

n/a Deadline for board resolution adopting a population estimate for community education and/or adult basic education revenue.

n/a Deadline to submit population estimated for community education and/or adult basic education revenue to the State Demographer.

n/a Deadline for school districts to submit requests for a debt service loan.

n/a Deadline for eligible school districts to submit locally approved integration plan and budget for FY 2016. Plan and budget should be submitted to the Minnesota Department of Education (MDE), Division of School Choice Programs and Resources.

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July 15, 2015 Deadline for county auditors to submit Six-Month Supplemental School Tax Abatement Report for current year to MDE, School Finance.

Due date for FY 2015 Early Childhood Family Education Annual Report (ED-01843). A district may not certify a levy for ECFE unless it has submitted the report.

July 24, 2015 Deadline for school districts to submit Health and Safety Revenue Application - including school board certified Health and Safety Policy, and budget per UFARS finance code for Fiscal Years 2015-2016 to be submitted.

n/a Health and Safety Revenue Application - All districts must have completed logging new or revised project information onto the Health and Safety web page. All documentation for major projects must be received by this date. Web page taken down and all projects are temporarily removed.

August 10, 2015 Deadline for school districts to submit Disabled Access Revenue Levy Authority Application.

Deadline for cooperating school districts to submit requests for extra capital expenditure levy for repair costs.

Deadline for consolidating districts to request levy authority for retirement incentives.

Deadline for cooperative secondary facilities districts and school districts participating in an agreement for secondary education, or reorganizing under dissolution and attachment to request levy authority for severance pay and/or early retirement incentives.

School districts making a transfer from the debt redemption fund to the general fund should notify the department of the amount transferred by this date.

August 14, 2015 Deadline for MDE to receive the Ten-Year Long-Term Facilities Maintenance Revenue plan, in order for the revenue, aid and levy to be included on the initial levy limitation and certification report issued by September 8.

Deadline for MDE to receive project summary data for Health and Safety Program Revenue for FY 2015 and FY2016 for inclusion on the initial levy limitation and certification report issued by September 8.

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August 15, 2015 Deadline for districts to submit preliminary information on bonding for OPEB liabilities. All information must be finalized by October 29, 2015.

Deadline for districts to submit the following data via Levy Information System. Data may be revised through September 30, 2015.

Building/Land Lease (August 15)Debt Service (August 15)

August 21, 2015 Last day to adopt resolution calling for referendum election. **

n/a Last day to notify county auditors of the date of the election and the questions to be voted on. **

At least 74 days prior to election, when election is held on general Election Day.

Minnesota Statutes, section 205A.07, subdivision 3.

n/a Last day to notify the commissioner of Education of the date of the election and the questions to be voted on. **

At least 74 days prior to election day, when election is held on general election day

Minnesota Statutes, section 205A.07, subdivision 3a.

Last day for school districts to review and update the EDRS ADM and EL estimates for 2015-16, and 2016-17 for the initial levy report and forecast. Additional changes can be made for 2016-17 through September 30, 2015, for levy purposes.

n/a Deadline for districts to submit Career and Technical estimated expenditure changes for levy report.

n/aAugust 28, 2015 Deadline for districts to submit the following data via Levy Information

System. After this date, data may be revised through September 30, 2015 (but only by contacting MDE staff).

Contact InformationHealth Benefits and Annual Postemployment Benefits (OPEB)Pupil TransportationElementary SparsitySecondary SparsityBuilding/Land Lease (August 15)Debt Service (August 15)General and Community Service

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August 31, 2015 Health and Safety website restored with projects flagged as approved, needs more information (NMI) or not approved (NO). Projects flagged as NMI or NO may be appealed via the website through September 4.

September 4, 2015 Last day district may make changes via Health and Safety website.

September 8, 2015 Deadline for MDE to certify levy limitations to school districts.

September 15, 2015 Deadline for districts to request approval from the commissioner to retain debt excess.

September 18, 2015 Deadline to adjust the 2015 Payable 2016 maximum costs for Health and Safety projects.

September 30, 2015 Deadline to pass a board resolution to convert existing referendum authority from voter-approved to board-approved or to authorize new board-approved authority for taxes payable in 2016.

Deadline for school districts to submit data changes to MDE.

n/a Deadline for school boards to certify proposed property tax levies to home county auditor.*

For those school districts that have reached an agreement with their home county auditor as to a delayed date for certifying the proposed levy, this date may be extended to October 7.

n/a Deadline for MDE to certify school district levy limitations to county auditors.*

n/a Health and Safety website is restored to show project approvals.

October 7, 2015 Deadline for school district to submit copy of proposed levies to MDE. For those school districts that have reached an agreement with their home county auditor as to a delayed date for certifying the proposed levy, this date is extended to October 10, 2015.

October 23, 2015 Deadline for school districts holding referendum elections on November 3 to deliver by first class mail a notice of the referendum to each taxpayer in the district (at least 10 days prior to date of election).

The notice may not be mailed to taxpayers prior to October 6 (no more than 30 days prior to election). **

n/a Deadline for school districts holding referendum elections on November 3 to provide copy of first class mail notice to county auditors and to MDE.**

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November 1, 2015 Last day district may submit closeout documentation in support of provisional approvals (PPA's) for Health and Safety projects.

November 2, 2015 Last day a district may submit the FY 2015 ECFE Annual Report (ED-01843), required to levy for ECFE and home visiting.

n/a Last day districts may submit finalized information for OPEB bonding levy authority.

November 3, 2015 General election day. Referendum elections can be held only on this date (except by mail-

in ballot). ** Minnesota Statues, section 126C.17, subdivision 9.

November 24, 2015 Deadline for county auditor to prepare and county treasurer to deliver by first class mail a notice of proposed property taxes for all taxing authorities to each taxpayer.

This notice cannot be mailed earlier than November 11. Minnesota Statutes, section 275.065, subdivision 3.

After November 24, 2015, but before final levy is adopted

Districts are required to discuss the Payable 2016 Levy and FY 2016 budget at a regularly scheduled board meeting and allow the public to speak.

The meeting must take place at 6:00 p.m. or later. The district may adopt the final levy at the same meeting. Minnesota Statutes, section 275.065, subdivision 3.

Five working days after December 20, 2015 (December 28, 2015)

School districts must adopt their final property tax levy.*

Deadline for school districts to certify final adopted levies to home county auditor.*

Minnesota Statutes, section 275.07, subdivision 1.

December 30, 2015 Deadline (on or before) for school districts to submit PT Form TNT 2016 and Supplement (if applicable) to the Department of Revenue, Property Tax Division.

December 31, 2015 Deadline for districts to submit FY 2014 actual building/land lease costs via Levy Information System.

January 7, 2016 Deadline for school districts to notify MDE of final certified levies.

February 1, 2016 Deadline for county auditors to submit School Tax Abatement Report for previous year to MDE.

April 1, 2016 Deadline for county auditors to submit School Tax Report to MDE.

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DATES OF IMPORTANCE FOR THENOVEMBER 3, 2015 RERERENDUM ELECTIONS

Source: MSBA Website

Dates of importance for November 3, 2015 referendum elections are as follows:

August 21, 2015 Last day to adopt resolution calling the referendum election.

August 21, 2015 Last day to notify county auditors and the commissioner of the date of the election and the questions to be voted on. Last day to cancel referendum election for general election day. (74 days before the general election).

September 18, 2015 First day absentee ballots must be available for November election held in conjunction with state general election. (46 days prior to election.)

October 5, 2015 First day district may mail required notice (no more than 30 days prior to election).

October 13, 2015 Last day to preregister for November election (at least 21 days prior to date of election).

October 20, 2015 Last day to publish first notice of November election.

October 23, 2015 Last day to post notice of November election (at least 10 days prior to date of election). Campaign finance reports are due if more than $750 spent.

October 27, 2015 Last day to publish second notice of November election.

October 30, 2015 Last day to post sample ballot for November election (at least 4 days prior to date of election).

November 2, 2015 Last day to apply for absentee ballot for November election (day prior to date of election).

November 3, 2015 Election Day. November, 6-13, 2014 November election canvassing period.

November, 13-20, 2015 Time period for citizens to request a recount (within 7 days of canvass).

15 days after canvass Last day to notify commissioner of results of election.

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TRUTH IN TAXATION

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DEPARTMENT OF EDUCATION WEBSITE:http://education.state.mn.us

Most of the supporting documentation for levy data can be found under:

School Support: Data Submissionso ADM/LEP (EDRS)o Health and Safetyo Levy Information Systemo Levy Certification System

School Support: School Financeo Facilities and Technology o General Educationo Integrationo Levy Certification Process

Data Center: Data Reports and Analytics

o Minnesota Funding Reports (MFR) Systemo School Finance Spreadsheets

15

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DATA COLLECTION SYSTEMS

ADM/EL (EDRS)The district can update ADM Projections for FY 2016, FY 2017 and/or FY 2018 via EDRS. The directions are available on the web site:

http://education.state.mn.us/MDE/SchSup/SchFin/MARSSStuAcc/AvgDailyMemb/index.html

Districts can also view the data via EDRS. However, unless you want to make changes to the data be sure to "View" the data (Main Menu Item #1) rather than "Enter/Modify" the data (Main Menu Item #2). If you do modify the data (Main Menu Item #2) be sure to authorize the submission (Main Menu Item #3) or we will not pick up your changes. A new levy report will automatically be produced after summing & submitting FY 2016estimates on EDRS.

MAIN MENU of the ADM and LEP Projections System:

17

VIEW ESTIMATED ADM AND EL COUNTS:

Option #1 Use this option to view the results of your current estimates or the results of your changes. Data is shown at the district level by grade and type of ADM. Cannot change data. Dates are not updated.

18

SUM SCHOOL ADJUSTED ADM AND AUTHORIZED SUBMISSION: Option #3 Follow every update session with Sum & Authorize New district totals are displayed.

19

Date Last Changed: The date a user last viewed or updated the estimates under #2 Update.

Date Authorized: The date a user last #3 Summed and Authorized the estimates.

Date Last Loaded: The date MDE last uploaded these estimates into the database from which levies and entitlements are produced.

New Regular Kindergarten:KG-FD Full DayKG-HD Half DayKG-LA Limited Access Full Day

20

Data 13-14 14-15 15-16__ EXT P2, L64 P2, L65 P2, L62ADJ P1, L48 P1, L49 P1, L49RES P1, L37 P1, L38 P1, L38EL NA NA P2, L112

Data must be Summed and Authorized to be included in the Levy Report.

NOTE: Double check the relationship between RESIDENT & ADJUSTED ADM for referendum allowance conversions.

LONG-TERM FACILITIES MAINTENANCETen-Year Projection Spreadsheet, FY 2017

Calculations for Ten Year Projection FY 20175 Initial Formula Revenue n/a6 Current year APU 769.40 7 District average building age (uncapped) 45.97 8 formula allowance 193.00$ 9 building age factor = (Lesser of (7) / 35 or 1) 1.00000

10 initial revenue = (6) * (8) * (9) 148,494.20$ P9, L403 COMPUTED

11 Added revenue for Eligible H&S Projects > $100,000 / site12 Debt service for existing Alt facilities H&S bonds (1B) - gross

before debt excess - P13, L701 LIS System-Debt Service13 Debt Excess related to Debt service for existing Alt facilities

H&S bonds (1B) - P13, L755 COMPUTED14 Debt service for portion of existing Alt facilities bonds from line

(22) attributable to eligible H&S Projects > $100,000 per site (1A) - 15 Debt Excess related to Debt service for portion of existing Alt

facilities bonds attributable to eligible H&S Projects > $100,000 per site (1A) -

16 Pay as you go levy for FY 2016 and earlier Alt Facilities H&S projects financed over more than one year (1B) - P9, L405

17 Debt service for LTFM bonds for eligible new H&S projects > $100,000 / site 124,166.08 P9, L764 H&S and LIS System

18 Pay as you go rev for eligible new H&S projects > $100,000 / site - P9, L406 H&S System19 Total FY 17 revenue for eligible H&S projects >$100,000 / site

(12) - (13) + (14) -(15) + (16) + (17) + (18) 124,166.08 P9, L408 COMPUTED

20 Old Formula revenue21 Old formula H&S revenue (estimated annual costs for all

eligible projects < $500,000) - 22 Old formula alt facilities debt revenue (1A) - gross before debt

excess - 23 Debt Excess allocated to line 22 - 24 Old formula alt facilities debt revenue (1A) - debt excess - P9, L763 LIS System-Debt Service25 Old formula alt facilities debt revenue (1B) = (12) - (13) - P9, L764 LIS System-Debt Service26 Old formula alt facilities pay as you go revenue (1A) - P9, L40527 Old formula alt facilities pay as you go revenue (1B) > $500,000 - P9, L41628 Old formula deferred maintenance revenue

= (if (22) + (26) = 0, (10) * ($64 / $193)) 49,241.60 P9, L420 COMPUTED29 Total old formula revenue = (21)+(24)+(25)+(26)+(27)+(28) 49,241.60 P9, L421 COMPUTED

30 Total LTFM Revenue for Individual District Projects= (Greater of [(10) + (19)] or (29)) 272,660.28 P9, L422

31 LTFM Revenue for District Share of Eligible Cooperative / Intermediate Projects (Unequalized) - P9, L425 Coop Allocation Report

32 Maximum LTFM Revenue (30) + (31) 272,660.28

33 District Requested Reduction from Maximum LTFM Revenue (to levy less than the maximum). Also enter this amount in the Levy Information System - P9, L423 LIS System-General & Comm Service

34 Grand Total LTFM Revenue (32) - (33) 272,660.28 P9, L426 COMPUTED

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DATA COLLECTION SYSTEMSHealth and Safety Reporting System

FY 2015, FY 2016, FY 2017

22

H & S Funded = Yes + PPA + YE1 P9, L409

Approvals for projects $100k - $500k :YE1 = yes, pay-as-you-go P9, L406YEM = yes, pay-go, multiyear P9, L405YEB = yes, bonding P13, L703

To get H & S Approved Project Summary (next page)