Douglas County
Douglas County
School District Re.1
School District Re.1
Proposed Budget
Proposed Budget
Fiscal Year 2009
Fiscal Year 2009 –
– 2010
2010
Presented to the Board of Education
Presented to the Board of Education
Tuesday May 19, 2009
Tuesday May 19, 2009



































































































































































































































































































































































































































































































































































































































































































































































































































































































BOE Presentations
BOE Presentations
•
May 19, 2009 ~ Tonight ~ Information Only
•
Proposed General Fund Budget
•
Proposed Non-General Fund (“Other”) Budgets
•
June 16, 2009
•
Approve and Adopt All Funds: FY 2009–2010 Budgets
•
Budget Resolution for FY 2009-2010
•
Appropriation Resolution for FY 2009-2010
•
Resolution Authorizing Use of Beginning Fund Balance
•
Resolution Authorizing Inter-Fund Borrowing



































































































































































































































































































































































































































































































































































































































































































































































































































































































Tonight
Tonight’
’s Agenda
s Agenda
•
Compliance
•
Colorado and Federal Law
•
Board Goals and Executive Limitations
•
Proposed FY 2009-2010 General Fund
Budget



































































































































































































































































































































































































































































































































































































































































































































































































































































































Tonight
Tonight’
’s Agenda
s Agenda (cont.)
(cont.)
•
Proposed FY 2009-2010 Other Funds’
Budgets
•
Overview: Fund Function and District Operations
•
Fund Detail
9
Capital Reserve Fund
9
Governmental Designated-Purpose Grants Fund
9
Athletics and Activities Fund
9
Mil Levy Override Fund
9
Debt Service/Bond Redemption Fund
9
Building Fund
9
Nutrition Services Fund



































































































































































































































































































































































































































































































































































































































































































































































































































































































Tonight
Tonight’
’s Agenda
s Agenda (cont.)
(cont.)
•
Proposed FY 2009-2010 Other Funds’
Budgets
•
Overview: Fund Function and District Operations
•
Fund Detail
9
Childcare Fund (BASE)
9
eDCSD Fund
9
Risk Related Insurance Fund
9
Insurance Reserve Fund
9
Pupil Activity Fund
9
School Discretionary Fund
9
Trust and Agency Fund



































































































































































































































































































































































































































































































































































































































































































































































































































































































Compliance with
Compliance with
Executive Limitations
Executive Limitations
•
EL 1.5 Financial Planning and
Budgeting:
•
Financial planning may not deviate
materially from the Board’s Ends
priorities, risk financial jeopardy, or fail
to be derived from a plan projecting at
least five years.



































































































































































































































































































































































































































































































































































































































































































































































































































































































General Fund Assumptions
General Fund Assumptions
Fiscal Year 2009
Fiscal Year 2009-
-2010
2010
•
•
School Finance Act update
•
Inflation Rate = 3.9%
•
Amendment 23’s 1% Base PPR = 3.9%
+ 1% = 4.9%
•
Increased Funded Pupil Count District
wide from 55,308 to 56,945
•
Per-Pupil Revenue = $6,953



































































































































































































































































































































































































































































































































































































































































































































































































































































































Proposed FY 2009
Proposed FY 2009-
-2010
2010
General Fund Revenues
General Fund Revenues
Total Revenues $466,102,255
Property Taxes
$153,706,458
33.0%
Intergovernmental
$274,193,176
58.8%
Specific
Ownership
$19,002,460
4.1%
Other Local
Revenue
$19,200,162
4.1%



































































































































































































































































































































































































































































































































































































































































































































































































































































































Proposed FY 2009
Proposed FY 2009-
-2010
2010
General Fund Expenditures
General Fund Expenditures
Total Expenditures $469,446,692
Contingency
$7,500,000
2%
Salaries
$266,090,083
56%
Transfers
$52,131,375
11%
Charter
$23,393,915
5%
Operating
$45,472,327
10%
Benefits
$74,858,992
16%



































































































































































































































































































































































































































































































































































































































































































































































































































































































Assumptions Underlying Projected
Assumptions Underlying Projected
FY 2009
FY 2009–
–2010 Budget and Five
2010 Budget and Five-
-Year Plan
Year Plan
•
•
Inflation
Inflation
0.5% *
0.5% *
2011
2011 –
– 2012
2012
1.3% *
1.3% *
2012
2012 -
- 2013
2013
0.0% *
0.0% *
2010
2010 –
– 2011
2011

3.9%
3.9%

2009
2009 –
– 2010
2010
2.2%
2.2%
2008
2008 –
– 2009
2009
3.6%
3.6%
2007
2007 –
– 2008
2008
2.1%
2.1%
2006
2006 –
– 2007
2007
0.1%
0.1%
2005
2005 –
– 2006
2006
2.1% *
2.1% *
2013
2013 -
- 2014
2014
1.7%
1.7%
2004
2004 –
– 2005
2005
Percentage Rate
Percentage Rate
Year
Year
* Estimated



































































































































































































































































































































































































































































































































































































































































































































































































































































































Proposed General Fund Budget
Proposed General Fund Budget
FY 2009
FY 2009-
-2010
2010
Audited Proposed
Actual Budget Forecast Budget
2007-08 2008-09 2008-09 2009-10
DCSD FPC 49,695 55,308 55,308 56,945
BEGINNING FUND BALANCE
$33,900,987 $24,453,296 $16,920,287 $15,836,146
REVENUE
Local Tax Revenue 169,717,095 177,681,485 173,183,011 172,708,918
Intergovernmental Revenue 202,303,985 251,979,928 247,863,365 274,193,176
Other Local Revenue 17,947,632 19,581,468 19,041,468 19,200,162
TOTAL REVENUE
389,968,712 449,242,881 440,087,844 466,102,256
Total Program Funding 318,857,392 375,442,017 366,598,996 395,951,991
EXPENDITURES
Salaries 260,198,960 268,097,906 269,597,906 266,090,083
Benefits 59,745,005 65,435,534 67,435,534 74,858,992
Operating 43,402,174 41,435,337 38,873,352 45,472,327
Transfers/Allocations/Contingency 43,603,273 76,421,842 65,265,193 83,025,290
TOTAL EXPENDITURES
406,949,412 451,390,619 441,171,985 469,446,692
CHANGE IN FUND BALANCE
(16,980,700) (2,147,738) (1,084,141) (3,344,436)
BEGINNING FUND BALANCE
33,900,987 24,453,296 16,920,287 15,836,146
ENDING FUND BALANCE
$16,920,287 $22,305,558 $15,836,146 $12,491,710
Ending Fund Balance
5.00% 5.00% 4.12% 3.09%



































































































































































































































































































































































































































































































































































































































































































































































































































































































General Fund Five Year Financial
General Fund Five Year Financial
Projection
Projection
Audited Proposed Projected Projected Projected Projected
Actuals Forecast Budget Budget Budget Budget Budget
2007-08 2008-09 2009-10 2010-11 2011-12 2012-2013 2013-14
Funded Pupil Count 49,695 55,308 56,945 58,472 59,984 61,258 62,392
Beginning Fund Balance
$33,900,987 $16,920,287 $15,836,146 $12,491,710 $14,026,605 $3,430,717 ($15,007,178)
Total Revenue
389,968,712 440,087,844 466,102,256 485,215,396 497,530,169 512,917,032 531,058,594
Total Expense
406,949,412 441,171,985 469,446,692 483,680,501 508,126,057 531,354,927 555,552,607
Ending Fund Balance
$16,920,287 $15,836,146 $12,491,710 $14,026,605 $3,430,717 ($15,007,178) ($39,501,191)
Ending Fund Balance
5.00% 4.12% 3.09% 3.32% 0.79% -3.32% -8.34%



































































































































































































































































































































































































































































































































































































































































































































































































































































































General Fund Projection
General Fund Projection
Assumptions
Assumptions
09-10 10-11 11-12 12-13 13-14
3.90% 0.00% 0.50% 1.30% 2.10%
1,500 1,387 1,368 1,125 981
12.15% 12.55% 12.95% 13.15% 13.15%
1.25% 1.75% 2.25% 2.75% 3.00%
15.00% 15.00% 10.00% 10.00% 10.00%
0.00% 5.00% 5.00% 5.00% 5.00%
0.00% 3.00% 3.00% 3.00% 2.00%
0.00% 2.10% 2.60% 3.40% 4.20%
The last year for additional 1% Amendment 23 funding is 10-11
PERA ( Extra Employee Share)
Amendment 23 Funding
Projection Assumptions
Medical Insurance
Dental Insurance
Vision Insurance
Salary (Inflation + Steps of 2.1%)
CPI - Inflation
Student Growth
PERA (District Share)



































































































































































































































































































































































































































































































































































































































































































































































































































































































Capital Reserve Fund
Capital Reserve Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
•
Repairs to District facilities/sites older than five
years
•
Pays annual lease purchase obligations
•
Funds purchases of vehicles and equipment
•
Funds District-wide programs, i.e. asphalt,
security systems, carpet, etc.
•
Provides funding for District’s technology
projects, including District wide rotation
computer replacement plan



































































































































































































































































































































































































































































































































































































































































































































































































































































































Capital Reserve Fund
Capital Reserve Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
Audited Adopted Estimated Proposed
Actual Budget Actual Budget
2007-2008 2008-2009 2008-2009 2009-2010
Balance on Hand July 1 $7,828,084 $1,860,775 $1,984,886 $1,585,646
Revenues
Total Revenues 12,016,494
12,264,919
12,440,159
15,950,620
         
Total Sources 19,844,578
14,125,694
14,425,045
17,536,266
         
Expenditures
Total Expenditures 17,859,692
13,502,251
12,839,399
16,667,797
         
Balance on Hand June 30 1,984,886
623,443
1,585,646
868,469
              
FB as a % of Revenue 16.52% 5.08% 12.75% 5.44%



































































































































































































































































































































































































































































































































































































































































































































































































































































































Capital Reserve Fund Proposed
Capital Reserve Fund Proposed
FY 2009
FY 2009-
-2010 Five
2010 Five-
-Year Forecast
Year Forecast
Proposed
Budget
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014
Balance on Hand July 1 $1,585,646 $868,469 $0 $0 $0
Revenues
Total Revenues 15,950,620
13,107,780
12,981,870
13,502,884
14,129,135
      
Total Sources 17,536,266
13,976,249
12,981,870
13,502,884
14,129,135
      
Expenditures
Total Expenditures $16,667,797 $16,632,032 $15,608,666 $15,093,574 $16,045,914
Reduction -
$2,655,783 $2,626,796 $1,590,690 $1,916,779
Balance on Hand June 30 868,469
-
-
-
-
                       
FB as a % of Revenue 5.44% 0.00% 0.00% 0.00% 0.00%
Forecast



































































































































































































































































































































































































































































































































































































































































































































































































































































































Capital Reserve Fund Proposed FY 2009
Capital Reserve Fund Proposed FY 2009-
-2010
2010
Five
Five-
-Year Forecast with Detail
Year Forecast with Detail
Proposed
Budget
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014
Balance on Hand July 1 1,585,646
868,469
-
-
-
                       
Revenues
Total Revenues 15,950,620
13,107,780
12,981,870
13,502,884
14,129,135
      
Total Sources 17,536,266
13,976,249
12,981,870
13,502,884
14,129,135
      
Expenditures
Prior-Year Unfinished Projects $3,200,000 $0 $0 $0 $0
Security $250,000 350,000 350,000 350,000 350,000
Transportation $400,000 2,200,000 2,200,000 2,200,000 2,200,000
Leases/COPs $3,476,022 $2,010,795 $2,007,427 $2,012,334 $2,364,673
O&M $1,780,000 $830,000 $830,000 $830,000 $830,000
Technology Projects $7,561,775 11,241,238 10,221,239 9,701,240 10,301,241
Total Expenditures $16,667,797 $16,632,033 $15,608,666 $15,093,574 $16,045,914
Reduction -
$2,655,784 $2,626,796 $1,590,690 $1,916,779
Balance on Hand June 30 868,469
-
-
-
-
                       
FB as a % of Revenue 5.44% 0.00% 0.00% 0.00% 0.00%
Forecast



































































































































































































































































































































































































































































































































































































































































































































































































































































































Governmental Designated Purpose Grants
Governmental Designated Purpose Grants
Fund Proposed FY 2009
Fund Proposed FY 2009-
-2010 Budget
2010 Budget
•
Accounts for most federal, state and local
grant funds received by the District
•
No Child Left Behind
9
Title I, Part A: Basic
9
Title II, Part A: Teacher Quality
9
Title III, Part A: English Language Learner
•
IDEA: Part B (Handicapped)
•
FY 08-09 and FY 09-10 will see Federal
Stimulus Dollars – American Recovery
and Reinvestment Act (ARRA) received



































































































































































































































































































































































































































































































































































































































































































































































































































































































Governmental Designated Purpose Grants
Governmental Designated Purpose Grants
Fund Proposed FY 2009
Fund Proposed FY 2009-
-2010 Budget
2010 Budget
Audited Adopted Estimated Proposed
Actual Budget Actual Budget
2007-2008 2008-2009
2008-2009 2009-2010
Balance on Hand July 1 $185,120 $185,120 $185,120 $185,120
Revenues
Total Revenues 9,768,490
11,105,690
13,448,343
13,748,238
         
Expenditures
Total Expenditures 9,768,490
11,290,810
13,448,343
13,748,238
         
Change in Fund Balance -
(185,120)
-
-
                         
Balance on Hand June 30
$185,120 $0 $185,120 $185,120



































































































































































































































































































































































































































































































































































































































































































































































































































































































Athletic and Activities Fund
Athletic and Activities Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
•
This fund is used to capture all revenues
and expenses directly related to CHSAA
sponsored athletics and activities
•
Major revenues include transfer from the
General Fund, participation fees, gate and
door admissions, and fund raising efforts



































































































































































































































































































































































































































































































































































































































































































































































































































































































Athletic and Activities Fund
Athletic and Activities Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
Audited Adopted Estimated Proposed
Actual Budget Actual Budget
2007-2008 2008-2009 2008-2009 2009-2010
Balance on Hand July 1 $1,030,542 $1,039,985 $608,756 $790,265
   
Revenue
Total Revenues 10,895,905
11,126,190
11,767,703
8,720,835
          
Total Sources 11,926,447
12,166,175
12,376,459
9,511,100
          
Expenditures
Total Expenditures 11,317,691
11,276,190
11,586,194
8,720,579
          
Change in Fund Balance (421,786)
(150,000)
181,509
256
                   
Balance on Hand June 30 $608,756 $889,985 $790,265 $790,521



































































































































































































































































































































































































































































































































































































































































































































































































































































































2006 Mil Levy Override Fund
2006 Mil Levy Override Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
•
This fund is a special revenue fund and serves the
function of recording the 2006 voter approved mil
levy override revenues and expenditures
•
For FY 09-10 the student allocation and world
language portions have been rolled into the General
Fund through the Response To Intervention (RTI)
and Innovation and Development (I&D) modeling
with Student Based Budgeting (SBB); leaving FY
09-10 allocations for Literacy and Charter Schools



































































































































































































































































































































































































































































































































































































































































































































































































































































































2006 Mil Levy Override Fund
2006 Mil Levy Override Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
Audited Adopted Estimated Proposed
Actual Budget Actual Budget
2007-2008 2008-2009 2008-2009 2009-2010
Balance on Hand July 1 $0 $982,990 $962,116 $1,966,303
   
Revenue
Total Revenues 4,810,325 5,000,000 4,851,525 1,157,252
Total Sources 4,810,325 5,982,990 5,813,641 3,123,555
Expenditures
Total Expenditures 3,848,209 5,976,420 3,847,338 3,123,555
Change in Fund Balance 962,116 (976,420) 1,004,187 (1,966,303)
Balance on Hand June 30 $962,116 $6,570 $1,966,303 $0



































































































































































































































































































































































































































































































































































































































































































































































































































































































Debt Service/Bond Redemption Fund
Debt Service/Bond Redemption Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
•
This fund is for recording dedicated
property taxes and payment of
outstanding principal and interest on the
District’s general obligation bonds
•
In respect of the District’s fiscal year,
principal payments are made once a year
in December and interest is paid twice a
year, in December and June



































































































































































































































































































































































































































































































































































































































































































































































































































































































Debt Service/Bond Redemption Fund
Debt Service/Bond Redemption Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
Audited Adopted Estimated Proposed
Actual Budget Actual Budget
2007-2008 2008-2009 2008-2009 2009-2010
Balance on Hand July 1 $34,287,234 $38,220,296 $40,481,275 $45,933,955
  
Revenues
Total Revenues 60,127,462 60,950,324 65,328,082 67,760,527
Proceeds of Refunding 13,945,000 -
-
-
                    
Payment to Refund Debt - new issue 638,784 -
-
-
                    
Total Sources 108,998,480 99,170,620 105,809,357 113,694,482
Expenditures
Total Expenditures 68,517,205 60,824,228 59,875,402 61,047,544
Change in Fund Balance 6,194,041 126,096 5,452,680 6,712,983
  
Balance on Hand June 30 $40,481,275 $38,346,392 $45,933,955 $52,646,938



































































































































































































































































































































































































































































































































































































































































































































































































































































































Building Fund
Building Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
•
This fund serves to manage the
construction of District facilities financed
by proceeds arising from the sale of
general obligation bonds
•
Projects slated for FY 09-10 include:
•
Elementary School #47 - Castle Rock
•
Cimarron MS Completion
•
Cresthill MS Remodel & Additions
•
Douglas County HS Remodel
•
Rock Canyon HS Construct F-Pod



































































































































































































































































































































































































































































































































































































































































































































































































































































































Building Fund
Building Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
Audited Adopted Estimated Proposed
Actual Budget Actual Budget
2007-2008 2008-2009
2008-2009 2009-2010
Balance on Hand July 1 $185,916,551 $149,445,965 $152,572,608 $84,457,082
Revenue
Total Revenue 70,497,095 3,500,000 3,090,126 1,500,000
Total Sources 256,413,646 152,945,965 155,662,734 85,957,082
Expenditures
Total Expenditures 103,841,038 93,889,601 71,205,652 61,397,721
Change in Fund Balance (33,343,943) (90,389,601) (68,115,526) (59,897,721)
Balance on Hand June 30 $152,572,608 $59,056,364 $84,457,082 $24,559,361



































































































































































































































































































































































































































































































































































































































































































































































































































































































Nutrition Services Fund
Nutrition Services Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
•
Nutrition Services is a District enterprise fund
•
Approximately 84% of this fund’s revenue is
derived from the sale of school breakfasts and
lunches
•
The remainder is federal reimbursement &
commodities
•
FY 2009-10 will see the implementation of “Food
Courts” in the high schools



































































































































































































































































































































































































































































































































































































































































































































































































































































































Nutrition Services Fund
Nutrition Services Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
Audited Adopted Estimated Proposed
Actual Budget Actual Budget
2007-2008 2008-2009 2008-2009 2009-2010
Retained Earnings July 1 $6,954,262 $5,717,862 $4,770,328 $866,902
Revenues
Total Revenues 11,774,661
13,016,653
12,675,267
16,599,863
           
Total Sources 18,728,923
18,734,515
17,445,595
17,466,765
           
Expenditures
Total Expenses 13,958,595
13,005,249
16,578,693
15,983,688
           
Net Income (2,183,934)
11,404
(3,903,426)
616,175
               
Retained Earnings June 30 $4,770,328 $5,729,266 $866,902 $1,483,077



































































































































































































































































































































































































































































































































































































































































































































































































































































































Childcare Fund (BASE)
Childcare Fund (BASE)
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
•
•
Operates as an enterprise operation, with
approximately 5,000 children currently
enrolled
•
39 programs in operation providing Before
and After School, Kindergarten Enrichment,
Intercession and School Break
•
Self supporting programs with revenues
derived from tuition



































































































































































































































































































































































































































































































































































































































































































































































































































































































Childcare Fund (BASE)
Childcare Fund (BASE)
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
Audited Adopted Estimated Proposed
Actual Budget Actual Budget
2007-2008 2008-2009 2008-2009 2009-2010
Balance on Hand July 1
$2,230,503 $2,334,503 $2,858,013 $2,301,000
Revenue
Total Revenue 8,224,083
9,787,771
9,316,281
9,489,398
           
Total Sources
10,454,586
12,122,274
12,174,294
11,790,398
         
Expenditures
Total Expenditures
7,596,573
10,183,606
9,873,294
9,489,398
           
Net Income
627,510
(395,835)
(557,013)
-
                          
Balance on Hand June 30
$2,858,013 $1,938,668 $2,301,000 $2,301,000



































































































































































































































































































































































































































































































































































































































































































































































































































































































eDCSD
eDCSD
Fund
Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
•
•
eDCSD
eDCSD is a highly interactive K
is a highly interactive K-
-12
12
online school
online school
•
•
Combines rigorous curriculum, well
Combines rigorous curriculum, well
qualified teachers and the best in
qualified teachers and the best in
Web 2.0 technologies
Web 2.0 technologies
•
•
Tuition
Tuition-
-free, District
free, District-
-sponsored
sponsored
online education
online education



































































































































































































































































































































































































































































































































































































































































































































































































































































































eDCSD
eDCSD
Fund
Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
Adopted Estimated Proposed
Budget Actual Budget
2008-2009 2008-2009 2009-2010
Balance on Hand July 1
$0 $0 $100,016
Revenue
Total Revenue 0 1,262,476 1,952,763
Total Sources
0 1,262,476 2,052,779
Expenditures
Total Expenditures
-
1,162,460
1,842,384
           
Net Income
$0 $100,016 $110,379
Balance on Hand June 30
$0 $100,016 $210,395



































































































































































































































































































































































































































































































































































































































































































































































































































































































Insurance Reserve Fund
Insurance Reserve Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
•
This fund provides resources for the District’s:
•
property/casualty premiums and property/casualty claims
•
related loss prevention services including safety
•
vehicle insurance
•
workers’ compensation
•
environmental compliance expenses
•
litigation management expenses
•
Participating with Douglas County Safe Routes to
School Program along with other District
departments



































































































































































































































































































































































































































































































































































































































































































































































































































































































Insurance Reserve Fund
Insurance Reserve Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
Audited Adopted Estimated Proposed
Actual Budget Actual Budget
2007-2008 2008-2009
2008-2009 2009-2010
Balance on Hand July 1 $1,724,732 $1,974,878 $2,305,657 $1,564,797
Revenues
Total Revenues 3,307,500 2,722,875 2,722,875 2,856,296
Total Sources 5,032,232 4,697,753 5,028,532 4,421,093
Expenditures
Total Expenditures 2,726,575 3,833,730 3,463,735 3,839,312
Change in Fund Balance 580,925 (1,110,855) (740,860) (983,016)
Balance on Hand June 30 $2,305,657 $864,023 $1,564,797 $581,781
Ending Fund Bal as a % of Rev 45.82% 18.39% 31.12% 13.16%



































































































































































































































































































































































































































































































































































































































































































































































































































































































Insurance Reserve Fund
Insurance Reserve Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
Proposed
Budget Budget Budget Budget Budget
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014
Balance on Hand July 1 $1,564,797 $581,781 $0 $0 $0
Revenues
Total Revenues 2,856,296 3,295,924 3,916,482 3,955,647 3,995,203
Total Sources 4,421,093 3,877,705 3,916,482 3,955,647 3,995,204
Expenditures
Total Expenditures 3,839,312 3,877,705 3,916,482 3,955,647 3,995,203
Change in Fund Balance (983,016) (581,781) 0 0 0
Balance on Hand June 30 $581,781 $0 $0 $0 $0
Ending Fund Bal as a % of Rev 13.16% 0.00% 0.00% 0.00% 0.00%
Forecast



































































































































































































































































































































































































































































































































































































































































































































































































































































































Medical Self
Medical Self-
-Insurance Fund
Insurance Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
•
District and employee medical and dental
premium payments to self-fund the health
insurance benefit program
•
Beginning July 1st of 2009, the Medical Plan will
be high deductable plans with a Health Savings
Account (HAS)
•
The fund has provided for the following
increases:
•
15.0% increase in medical insurance premiums
•
0.0% increase in dental insurance premiums
•
0.0% increase in vision insurance premiums



































































































































































































































































































































































































































































































































































































































































































































































































































































































Medical Self
Medical Self-
-Insurance Fund
Insurance Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
Audited Adopted Estimated Proposed
Actuals Budget Actual Budget
2007-2008 2008-2009 2008-2009 2009-2010
Balance on Hand July 1 $932,372 $0 $4,760 $0
  
Revenues
Total Revenue 37,278,466 40,479,113 41,182,579 43,694,440
Total Sources 38,210,838 40,479,113 41,187,339 43,694,440
Expenditures
Total Expenditures 38,206,078 40,479,113 41,187,339 43,694,440
Change in Fund Balance (927,612) -
(4,760) -
                          
Balance on Hand June 30 $4,760 $0 $0 $0



































































































































































































































































































































































































































































































































































































































































































































































































































































































Pupil Activity Fund
Pupil Activity Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
•
Individual school’s funds earmarked
for extra-curricular student activities
such as chess, book, recycling and
cooking clubs
•
Revenues are primarily generated by
fund raising efforts and participation
fees



































































































































































































































































































































































































































































































































































































































































































































































































































































































Pupil Activity Fund
Pupil Activity Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
Audited Adopted Estimated Proposed
Actual Budget Actual Budget
2007-2008 2008-2009 2008-2009 2009-2010
Balance on Hand July 1 $1,012,609 $1,552,028 $1,375,688 $2,212,493
   
Revenue
Total Revenue 3,452,220
3,359,000
3,596,567 3,715,000
Total Sources 4,464,829
4,911,028
4,972,255 5,927,493
Expenditures
Total Expenditures 3,089,141
3,000,000
2,759,762
3,076,000
             
Change in Fund Balance 363,079
359,000
836,805
639,000
                
Balance on Hand June 30 $1,375,688 $1,911,028 $2,212,493 $2,851,493



































































































































































































































































































































































































































































































































































































































































































































































































































































































School Discretionary Fund
School Discretionary Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
•
This fund is a combination of potential
vending profit and School Discretionary
activities (for example: magazine sales, 5K
runs and local restaurant support)
•
These monies are spent at the individual
school’s discretion



































































































































































































































































































































































































































































































































































































































































































































































































































































































School Discretionary Fund
School Discretionary Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
Audited Adopted Estimated Proposed
Actual Budget Actual Budget
2007-2008 2008-2009 2008-2009 2009-2010
Balance on Hand July 1 $2,720,656 $2,949,667 $3,162,403 $3,135,192
Revenues
Total Revenues 2,056,231 2,947,234 1,337,018 1,668,000
Total Sources 4,776,887 5,896,901 4,499,421 4,803,192
Expenditures
Total Expenditures 1,614,484 2,603,427 1,364,229 1,704,000
Balance on Hand June 30 $3,162,403 $3,293,473 $3,135,192 $3,099,192



































































































































































































































































































































































































































































































































































































































































































































































































































































































Private Purpose Trusts Fund
Private Purpose Trusts Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
•
Monies where the District acts as a
fiduciary agent; holding assets for the
benefit of parties outside the District
•
Includes an account funded by a private
gift used towards scholarships
•
Funds cannot be used to support District
programs



































































































































































































































































































































































































































































































































































































































































































































































































































































































Private Purpose Trusts Fund
Private Purpose Trusts Fund
Proposed FY 2009
Proposed FY 2009-
-2010 Budget
2010 Budget
Audited Adopted Estimated Proposed
Actual Budget Actual Budget
2007-2008 2008-2009 2008-2009 2009-2010
Balance on Hand July 1 $62,081 $82,081 $62,731 $52,981
Revenues
PS Miller Memorial Contributions 71,400
100,000
64,000
52,000
              
Total Revenue 71,400
100,000
64,000
52,000
              
Total Sources 133,481
182,081
126,731
104,981
            
Expenditures
Total Expenditures 70,750
82,800
73,750
52,000
              
Change in Fund Balance 650
17,200
(9,750)
-
                        
Balance on Hand June 30 $62,731 $99,281 $52,981 $52,981



































































































































































































































































































































































































































































































































































































































































































































































































































































































Proposed FY 2009
Proposed FY 2009-
-2010 Budgets
2010 Budgets
Next Steps
Next Steps
•
Changes to FY 2009-10 Proposed
Budgets
•
Review FY 2008-09 Budgets for
Supplementals
•
Present all FY 2009-10 Budgets for
Adoption