FY20 PROPOSED BUDGET

School Board Work Session

April 3, 2019
3:00 pm.

 

 

 

 

 

 

SIOUX FALLS SCHOOL BOARD
April 3, 2019
2:45 p.m.

Kent Alberty
President

Instructional Planning Center
201 East 38th Street, Sioux Falls

Dr. Brian L. Maher
Superintendent
AGENDA

1. Call to Order
2. Executive Session – SDCL 1-25-2 (2) (Superintendent’s Conference Room)
3. Work Session- FY20 Proposed Budget
A. Overview of Process
B. Five-Year Financial Plan
C. PK-12 Budget and Other Funds of the District
•

Public Input on FY20 Proposed Budget

4. Impact of 2019 Legislation
•

Public Input on Impact of 2019 Legislation

5. School Board Committee Reports
6. Adjournment

If you need assistance with an accommodation to participate
th
in this meeting, please contact Bev Chase, 201 East 38 Street
or 605.367.7905, one business day prior to the date of the meeting

 GENERAL FUND 5-YEAR PLAN OVERVIEW

WHAT

Revenue

Opt Out

Transfer from Capital Outlay
Total

Expense Target

Fund Balance Change
Fund Balance

Expenses as Submitted

Expenses Over/ (Under) Ta rget
WHY
State Aid Increase

Salary Increase
- Shortfall

Benefit Increases
SS Retirement
- Health Dental
Shortfall

Salary Benefit Shortfall

Page 1

FY20

163.5 (millions)
9.1
3.0

175.6

176.3

-0.7
11.0

177.8
1.5

FY20
1.80%
2.75%

917,000

2.75%
4.60%
518,880

1,435,880

SPECIAL EDUCATION PLAN OVERVIEW

WHAT

Revenue

Expense Target

Fund Balance Change
Fund Balance

Expenses as Submitted
Expenses Over/ (Under) Ta rget
WHY

State Aid Increase

Salary Increase
- Shortfall

Benefit Increases
- SS Retirement
- Health Dental
Shortfall

Salary Benefit Shortfall

FY20
45.4 (millions)

46.0

-0.6
1.0

47.8
1.8

FY20
1.80% 

2.75% 
260,000

2.75%
4.60%
162,840

422,840

Sped did not receive FY19 1-time at a cost of 
EA salaries have increased over $1 million since FY18.

Page 2

 

 

 

 


MESSAGE



 

 

 

 

 

FY20 Budget
Superintendent’s Message:

If the FY20 budgeting process was summarized in one word, that word would
have to be “efficiencies.” While South Dakota Governor Kristi Noem’s version of
education funding headlined a 2.5% increase for education funding, taking into account
the .7% of one-time money that was received last year, the actual year-over-year
increase was 1.8%. In the end, that did little to fill the gaps that are the result of years
of inadequate funding.
In prior budgets, the Sioux Falls School District was able to dip into its fund
balance and shift some allowable costs to the other funds to make ends meet. After
FY20, that will no longer an option as the fund balance will dip well below the level
recommended by the District’s Finance Action Network – a committee of local financial
leaders who has studied the District’s budget for several years.
Not being able to “bank” on a fund balance in the future required District
committees to make some tough choices for the FY20 and thoroughly assess programs
and practices to determine their fit in the upcoming budget. Making the task more
difficult is that inflation notches higher and the academic, social, and emotional needs of
today’s students grow more complex.
Proposed FY20 General Fund Budget
Even knowing the belt would have to be cinched a little tighter, initial
recommendations from committees came in at $1.5 Million more than the $175.6 Million

Page 4

 that District had to spend. The Budget Committee wrestled with options and, in the end,
came up with reductions in areas that can be broadly categorized as vendor contracts,
FTE allocation adjustments, and 1% reductions in many cost centers.
Detail regarding FTE allocation adjustments includes the reduction of education
assistants in middle school CTE classes due to a more simplified curriculum, eliminating
the small stipend paid to one person in each building to act as a Tech Integrationist as
technology becomes second-nature, and removing RISE special education students
from a building’s total student count because FTE is already assigned through the
special education fund.
Program Changes
On the federal side, the District made the choice to reduce the number of threeyear-old children being served in District Pre-K programs. The District through all of its
Pre-K offerings will still serve more than 1,000 children. The District will also increase
the support for struggling readers in elementary school by using SIPPS - Systematic
Instruction in Phonological Awareness, Phonics, and Sight Words. This reading fluency
and comprehension program has yielded positive results in the handful of District
schools where it has been piloted.
The Special Education budget was reduced to support the on-going
increase in Educational Assistant (EA) compensation and increasing cost of District
outplacements. The heaviest reductions were made in Coordinated Early Intervening
Services (CEIS).

Page 5

 Our Greatest Cost is Our Greatest Asset
Recognizing that teachers and support staff are the District’s most valued resource
in providing a high-quality education to nearly 25,000 students, the District remains
committed to pushing salaries and benefits forward at a rate that outpaces the funding
received from the State of South Dakota. Despite the 1.8% increase, the board has elected
to increase salaries for all employee groups by 2.75% as a means of staying relevant in a
very competitive Sioux Falls-area labor market.
In addition, the District is maintaining its robust benefits package and absorbing
the majority of medical insurance inflation which is projected at 4.6% versus the 1.8%
received in state aid increases. Across the general and special education fund, this
equates to $2 Million more for staff than will be received in state aid for FY20.
Additionally, the 21% increase given to the Educational Assistants in FY19,
which are an integral part of the education team, must now fully be absorbed into the
FY20 budget. In FY19 this was able to be offset by lowering the Special Education Fund
Balance. The increase is over $1 Million to the District.
Despite ongoing funding challenges, the Sioux Falls School District remains
committed to the four priorities in its Strategic Plan: Student Outcomes, District Staff,
School Climate and Culture and Community Engagement. The goals of this Strategic
Plan must remain a focus at all costs because they keep staff and students moving
forward in an ongoing quest to be better than they were the day before. While working
under financial constraints, the District ensures its patrons that course content is more
relevant, academic expectations are higher, and there are more pathways than ever to
give students choice in their pursuit of a high school diploma.

Page 6

 Items that will be newly funded in the FY20 Budget include:
•

Implementing a Junior Kindergarten program pilot at two Harvey Dunn
and Susan B. Anthony Elementary Schools.

•

Implementing Dual Immersion at Hayward and Rosa Parks Elementary
Schools to support native Spanish speakers while also giving a
language immersion opportunity to native English speakers.

•

As previously mentioned, expanding the SIPP reading intervention to
support more struggling readers in the elementary grades.

Financial Investment
What does this mean for the Sioux Falls property owner? The School Board
remains committed to its long-standing practice of being fiscally responsible. The school
levy is projected to increase by 13 cents in 2020. This is right in line with
what was explained to the voters in the discussion of the $190 Million bond elections
last September. The average school property tax increase over the last 20 years for a
typical house in the Sioux Falls School District is approximately 1.5% per year.
In order for the District to maintain this sleek, no-frills budget, it must, however,
continue to access $9.1 Million of opt-out funding, well below the current approved
maximum of $12.5 Million. $7.5 million of opt out capacity is due to expire at the end of
2021 and planning must begin now for its replacement to maintain the current level of
education being delivered. Responsible planning and efficient spending allow the District to
stretch each dollar so that a balanced, yet innovative budget can be achieved.

Page 7

 Other Notes of Interest
Families will note a $.10 increase to the cost of meals in FY20. This increase is
mandated by the federal government for schools that wish to receive funds for
reimbursement. Despite a successful relationship established with The Barrel House, which
provided nearly $90,000 to cover unpaid meal account balances in 2017 and $83,000 in
2018, the demands on those donations continue to increase.
Another item important to the successfully balanced budget, is the District’s
decision to spend into the fund balance by $764,000– which was lower than projected
last year, but only thanks to a $3 Million transfer from the Capital Outlay Fund to the
General Fund. This leaves the fund balance at a projected 5.5% in FY20 but allows it to
rebound to an acceptable level of 7% in FY24.
In Summary
The FY20 Budget Recommendation is complex, with a careful “give and take”
approach agreed upon by the nineteen committees which consist of community
members, professional staff, school leaders, and District administrators who commit to
delivering the highest quality educational programming with the dollars available.
The FY20 Budget takes a renewed and careful aim at all spending to maximize
the possibility of efficiencies. It protects curriculum needs to keep District programs
rigorous and relevant, incorporates the goals of the District’s Strategic Plan, relies on
community partnerships and provides a livable wage for employees of the Sioux Falls
School District.

Page 8

 The FY20 Budget considers the needs of each of the nearly 25,000 students the
District has the privilege of educating; each who deserves our support as they prepare
for a future in this ever-changing world.

Page 9

 FY20 School District Budget
DRAFT EXECUTIVE SUMMARY
Purpose: To hold a public hearing and receive tentative approval of the FY20 Budget.
The School Board began its budget process in November 2018 at which time the Board
adopted guidelines and a timeline for the budget process. Between December and February,
nineteen sub-committees comprised of administration, professional and classified staff, and
community people, developed program budgets which were then presented to the Budget
Review Committee. The Budget Review Committee included two Board members and
representation from the sub-committees. The Budget Review Committee met in March to
review the committee recommendations. A Board work session was held April 3, 2019.

Revenue
Expense

FY19
$171.7M
$172.6M
($0.9M)

FY20
$175.4M
$176.2M
($0.8M)

Change
$ 3.7M
$ 3.5M

The budget presented to the Board is being heavily influenced by a third straight year of
minimal State Aid increases since the half-cent increase in the sales tax to increase teacher
salaries in FY17. In FY18 the State Aid increase was 0.3 percent, last year the increase was
1.7 percent (including the 0.7 percent 1-time money) and for FY20 it is 1.8 percent (2.5 percent
in the formula minus the 0.7 percent one-time money). In 2017, the School Board made a
commitment to increase teacher (and other staff) salaries at a level consistent with the rest of
society while not decimating the rest of the budget.
Because over 80 percent of school district general fund expenditure budgets are
salaries and benefits and over 80 percent of their discretionary revenues are derived from the
State Aid formula, as a general rule over time teacher salaries can only increase at the same
rate as the formula increase. The only effective way to increase salaries greater than the
formula increases over time is to enhance revenue via an opt out.
The FY20 five-year plan spends into the fund balance by $764,000 in FY20. This figure
is lower than projected last year but that is being driven by a $3 million transfer to the General
Fund from the Capital Outlay Fund. This transfer is not projected to be utilized beyond FY20 as
those funds will be needed for future capital projects, but it will maintain the general fund
balance at an acceptable level until it can recover in FY21 and FY22. The lowest projected fund
balance over the five-year period is five percent with a projected 7.0 percent fund balance in
FY24. Last year the five-year budget planned projected a low of 5.5 percent.

Page 10

 General Fund Budget Highlights
Revenue
o $600,000 new state aid formula funds (both state aid and property taxes) due to
increased enrollment and increased ELL enrollment.
o $3.4 million in additional state aid formula funds due to a 2.5% increase in the
ongoing per student allocation.
o $1 million in increased State Aid due to the reallocation of other fund revenues
(e.g. Bank Franchise Tax).
o $200,000 additional School and Public Lands funds.
o $600,000 in additional interest.
o $600,000 increase in additional federal funds.
o Transfer of $3 million from the Capital Outlay Fund to the General Fund ($2.75
million less than last year.
Expenditures
o $2.7 million-Increase in salaries including a 2.75% increase for teachers.
o $260,000 in K-12 teacher salaries for additional students.
o $1.2 million-Increase in health insurance (4.6%) and other benefit increases.
o $670,000 transfer of expenses from Sped to General Fund.
o $230,000 in miscellaneous increases.
o Several General Fund reductions to stay within the confines of the 5-Year Plan
as follows:
$250,000 reduction due to vendor contract negotiations;
$185,000 in a teacher FTE allocation adjustment;
$30,000 stipend for Tech Integration Specialists;
$39,000 for AP Coordinator planning periods (2 to 1);
$109,000 middle school Tech Ed EAs;
$840,000 for RISE general Ed double count; and
$110,000 in miscellaneous 1% reductions from several cost centers.
In addition to the cuts in the general fund, the special education fund proposed budget
cut $1 million, from early intervening services, $550,000 by counting Tier II Special Education
teachers in the FTE allocation, and $200,000 in other miscellaneous cuts.
The school levy is projected to increase by 13 cents in 2020. This is right in line with
what was explained to the voters in the discussion of the $190 million bond elections last
September. The average school property tax increase over the last 20 years for a typical house
in the Sioux Falls School District is approximately 1.5% per year.

Administrative Recommendation to School Board:
Acknowledge the public hearing and tentatively approve the FY20 School District budget to
allow Human Resources to offer employee contracts, with the understanding that the budget
will be brought forward for adoption and certification of levies at the annual meeting held
July 8, 2019.

Page 11

 FIVE-YEAR BUDGET
FORECAST

 

Current
FY19
1 Prior Year Regular Revenues
2 Additional Regular Revenues
3 Total Regular Revenues

Budgeted
FY20
162,639,437
3,621,116
166,260,553

Projected
FY21
166,260,553
2,793,753
169,054,306

Projected
FY22
169,054,306
6,051,069
175,105,375

Projected
FY23
175,105,375
4,517,226
179,622,602

Projected
FY24
179,622,602
4,640,472
184,263,074

4 Prior Year Opt Out Revenues
5 Additional Opt Out Revenues
6 Total Opt Out Revenues

9,135,364

Original

9,117,682
17,682
9,135,364

9,135,364

9,135,364
182,318
9,317,682

9,317,682
432,318
9,750,000

9,750,000
500,000
10,250,000

171,705,856

175,395,917

178,189,670

184,423,057

189,372,602

194,513,074

172,594,811
1,979,190
1,677,394
(91,109)

176,160,286
1,712,711
1,196,758
501,639

179,571,394
1,754,968
1,389,563
(65,893)

185,650,032
1,049,569
1,216,932
419,416

188,335,950
1,290,931
1,309,438
437,162

2,000,000
600,000
400,000
3,000,000

0
0
0
0

0
0
0
0

7 Total Revenues Budgeted
8
9
10
11

Prior Year Expenditures
Increase in Salary
Increase in Benefits
Increase in Non-Salary

12
13
14
15

Program Salary Increases/(Cuts)
Program Benefits Increases/(Cuts)
Program Other Increases/(Cuts)
Total Program Increases

16 Total Expenditures Budgeted

172,594,811

176,160,286

179,571,394

185,650,032

188,335,950

191,373,481

17 Budgeted Use of Fund Balance
18 Adjustment for Current Year Projection
19 Fund Balance Increase/(Decrease)

(888,955)
900,000

(764,369)

(1,381,724)

(1,226,975)

1,036,652

3,139,593

20 Unreserved FB 6/30 of Budget Year
21 FB as a Percent of Prior Year Expds.

12,669,676
7.3%

11,905,307
6.8%

10,523,583
5.9%

9,296,608
5.0%

10,333,260
5.5%

13,472,853
7.0%

Current
FY19

Budgeted
FY20

5,962,491
2,104,664
9,135,364
5,750,000
1.70%

5,962,491
2,204,200
9,135,364
3,000,000
1.80%

Projected
FY21
1,049,354
5,962,491
2,270,326
9,135,364
420,000
2.50%

Projected
FY22
2,098,708
5,962,491
2,338,436
9,500,000
560,000
2.50%

Projected
FY23
2,098,708
5,962,491
2,408,589
10,000,000
700,000
2.50%

Projected
FY24
2,098,708
6,140,830
2,480,630
10,500,000
700,000
2.50%

0.75%
800,000
4.70%

1.00%
900,000
5.00%

0.50%
1,000,000
5.00%

0.25%
1,600,000
5.00%

0.25%
1,600,000
5.00%

2.75%

0.85%
800,000
5.00%
1,500,000
2.75%

2.50%

2.50%

2.50%

2.50%

3.91
8.09

3.80
7.87

3.75
7.76

3.72
7.70

3.69
7.64

3.67
7.59

0.53
1.09

0.51
1.05

0.49
1.01

0.49
1.01

0.49
1.02

0.50
1.03

Key Variables
Revenue
Other Fund Redistribution
Equalized Other Fund Revenue
State Apportionment
Opt Out
Transfer from CO (FY20)/Jr KG
State Aid Increase
Expenditures
Efficiency Factor
Teacher Delta
Health Insurance Increase
GF Reductions
% Salary Increase (Linked to State Aid)
General Fund Levy Including Opt Out
Owner Occupied Total General Fund
Commercial Total General Fund
Opt Out Levy Only
Owner Occupied Opt-Out Levy
Commercial Opt-Out Levy

Page 13

4/1/2019

Exhibit 5

 Draft 5-Year GF Plan (Mar 2019)
1 Prior Year Regular Revenues
2 Additional Regular Revenues
3 Total Regular Revenues

Budgeted
FY20
162,639,437
3,621,116
166,260,553

Projected
FY21
166,260,553
2,793,753
169,054,306

Projected
FY22
169,054,306
6,051,069
175,105,375

Projected
FY23
175,105,375
4,517,226
179,622,602

Projected
FY24
179,622,602
4,640,472
184,263,074

4 Prior Year Opt Out Revenues
5 Additional Opt Out Revenues
6 Total Opt Out Revenues

Original

9,117,682
17,682
9,135,364

9,135,364
0
9,135,364

9,135,364
182,318
9,317,682

9,317,682
432,318
9,750,000

9,750,000
500,000
10,250,000

171,705,856

175,395,917

178,189,670

184,423,057

189,372,602

194,513,074

172,594,811
1,979,190
1,677,394
(91,109)

176,160,286
1,712,711
1,196,758
501,639

179,571,394
1,754,968
1,389,563
(65,893)

185,650,032
1,049,569
1,216,932
419,416

188,335,950
1,290,931
1,309,438
437,162

0
0
0
0

0
0
0
0

2,000,000
600,000
400,000
3,000,000

0
0
0
0

0
0
0
0

172,594,811

176,160,286

179,571,394

185,650,032

188,335,950

191,373,481

17 Budgeted Use of Fund Balance
18 Adjustment for Current Year Projection
19 Fund Balance Increase/(Decrease)

(888,955)
900,000

(764,369)

(1,381,724)

(1,226,975)

1,036,652

3,139,593

20 Unreserved FB 6/30 of Budget Year
21 FB as a Percent of Prior Year Expds.

12,669,676
7.3%

11,905,307
6.8%

10,523,583
5.9%

9,296,608
5.0%

10,333,260
5.5%

13,472,853
7.0%

5,564
1,342
6,906
382
7,159

5,813
1,093
6,907
381
7,288

5,959
1,032
6,991
379
7,370

6,109
1,080
7,189
384
7,573

6,262
1,089
7,352
400
7,752

6,419
1,096
7,515
419
7,934

(37)

(32)

(57)

(50)

42

128

23,985
2,125,000
1.7%
3.0%
2.75%
4.7%
3.0%
4.2%

24,068
2,132,354
1.8%
3.0%
2.75%
5.0%
3.0%
4.1%

24,177
2,142,011
2.5%
3.0%
2.50%
5.0%
3.0%
4.0%

24,354
2,157,692
2.5%
3.0%
2.50%
5.0%
3.0%
4.0%

24,429
2,164,337
2.5%
3.0%
2.50%
5.0%
3.0%
4.0%

24,515
2,171,956
2.5%
3.0%
2.50%
5.0%
3.0%
4.0%

9,135,364
0.53
1.09

9,135,364
0.51
1.05

9,135,364
0.49
1.01

9,500,000
0.49
1.01

10,000,000
0.49
1.02

10,500,000
0.50
1.03

0
0
7.3%

1,501,921
1,501,921
5.9%

1,813,852
3,360,696
3.1%

932,915
4,394,130
0.8%

472,020
4,997,579
0.5%

479,633
5,626,691
1.3%

7 Total Revenues Budgeted
8
9
10
11

Prior Year Expenditures
Increase in Salary
Increase in Benefits
Increase in Non-Salary

12
13
14
15

Program Salary Increases/(Cuts)
Program Benefits Increases/(Cuts)
Program Other Increases/(Cuts)
Total Program Increases

16 Total Expenditures Budgeted

22
23
24
25
26

Per Pupil Formula Revenue
Per Pupil Other Revenue
Per Pupil Total Reg. Revenue
Per Pupil Opt-Out Revenue
Total Per Pupil Revenue

27 Total Per Pupil Rev. Over/(Under) Expds.
28
29
30
31
32
33
34
35

Fall Enrollment
Cost of Text Book Adoption
State Aid Index Factor
Other Discretionary Revenue Increase
District Salary Increase
Medical Benefits Increase
Inflation for PS, Supplies, & Dues.
Increase in Valuation

36 Calendar Year Opt-Out Amount*
37 Owner Occupied Opt-Out Levy
38 Commercial Opt-Out Levy
Efficiency Factor
39 Annual Effect
40 Compounded Effect per Year
41 Fund Balance wihout Efficiency Factor
4/1/2019

Current
FY19

Page 14

Exhibit 5

 OPT OUT SUMMARY SINCE 2012

2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Opt Out #1
Amount$7,500,000
7,500,000
7,500,000
7,500,000
7,500,000
7,500,000
7,500,000
7,500,000
7,500,000
7,500,000
7,500,000
-

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Opt Out #2
Amount$5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
-

Total Existing Opt
Out Amounts
$
7,500,000
$
7,500,000
$
7,500,000
$
7,500,000
$
7,500,000
$
7,500,000
$
12,500,000
$
12,500,000
$
12,500,000
$
12,500,000
$
5,000,000
$
5,000,000
$
5,000,000
$
5,000,000
$
5,000,000
$
5,000,000
$
-

Opt Out Amount
Used
Actual/Forecast
$
7,500,000
$
7,500,000
$
7,500,000
$
7,500,000
$
7,500,000
$
4,940,000
$
9,100,000
$
9,100,000
$
9,135,640
$
9,135,364
$
9,317,682
$
9,750,000
$
10,250,000
$
10,597,304
$
10,862,236
$
11,133,792
$
11,412,137

Page 15

Excess/(Shortfall)
$
$
$
$
$
$
2,560,000
$
3,400,000
$
3,400,000
$
3,364,360
$
3,364,636
$
(4,317,682)
$
(4,750,000)
$
(5,250,000)
$
(5,597,304)
$
(5,862,236)
$
(6,133,792)
$
(11,412,137)

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Total Budget
130,752,361
132,875,841
143,516,436
152,616,270
149,109,891
169,549,537
174,662,983
172,594,811
175,934,940
179,356,597
185,444,470
188,139,684
191,186,741
195,010,476
198,910,685
202,888,899
206,946,677

Used Opt Out
as a
percentage of
Budget
5.7%
5.6%
5.2%
4.9%
5.0%
2.9%
5.2%
5.3%
5.2%
5.1%
5.0%
5.2%
5.4%
5.4%
5.5%
5.5%
5.5%

 History of Property Tax Levies Since 2000
Payable
2000

Assessments:
District Assessment Total
% Increase from prior year

Payable
2011

Payable
2012

Payable
2013

9,048,211,420

8,968,201,347

8,833,377,209

8.14%

1.29%

-0.88%

-1.50%

1.79%

4.43%

5.05%

5.96%

5.32%

8.62%

4.00%

Payable
2000

Payable
2011

Payable
2012

Payable
2013

Payable
2014

Payable
2015

Payable
2016

Payable
2017

Payable
2018

Payable
2019

Payable*
2020

4.73
7.62
16.21
1.40
2.07
0.65
0.00

2.69
4.18
8.96
1.20
2.41
0.28
0.30

2.78
4.62
9.87
1.20
2.07
0.29
0.30

2.66
4.61
9.88
1.20
2.09
0.28
0.30

2.37
4.86
10.41
1.35
2.09
0.33
0.30

2.02
4.82
10.32
1.29
2.16
0.31
0.30

1.72
4.46
9.55
1.21
3.00
0.00
0.30

1.79
4.21
8.72
1.32
2.91
0.00
0.00

1.76
3.95
8.16
1.46
2.87
0.00
0.00

1.75
3.91
8.10
1.47
2.75
0.13
0.00

1.70
3.80
7.87
1.62
2.56
0.44
0.00

8.85
11.74
20.27

6.89
8.37
13.15

6.64
8.48
13.73

6.53
8.48
13.75

6.44
8.94
14.49

6.08
8.88
14.38

6.23
8.97
14.10

6.02
8.44
13.00

6.09
8.28
12.53

6.10
8.28
12.50

6.32
8.41
12.49

Payable
2017
152,783
140,713
1,187
-0.2%

Payable
2018
167,109
154,409
1,278
7.6%

Payable
2019
175,912
164,830
1,364
6.7%
Total Increase:

Payable*
2020
183,068
171,535
1,443
5.8%
31.5%

4,689,173,198

Taxes:
Mil Rates:(Per $1000 of valuation)
General Fund Agricultural
General Fund Owner Occupied
General Fund Commercial
Special Education Fund
Capital Outlay Fund
Bond Fund
Pension Fund
Total Agricultural
Total Owner Occupied
Total Commercial

Payable
2014
8,991,407,688

Payable
2015
9,389,693,279

Payable
2016

Payable
2017

Payable
2018

Payable
2019

9,864,308,468 10,451,976,532 11,008,377,513

11,957,707,827

Payable*
2020
12,436,016,140

Effect on a $98,516 House Assessed Valuation in 2000

Assessed Value
- Taxable Value
School Taxes
- % Increase Over Prior Year
Average Annual Increase:

Payable
2000
98,516
93,394
1,097

Payable
2011
145,665
131,535
1,101
-0.3%

Payable
2012
137,729
121,890
1,034
-6.1%

Payable
2013
137,729
122,235
1,037
0.3%

Payable
2014
137,729
122,579
1,095
5.7%

Payable
2015
139,054
126,122
1,120
2.2%

Payable
2016
145,351
132,705
1,190
6.3%

1.5%

Comparable History of State Sales, Use, & Contractors' Excise Tax (most recent years available)
FY98
Total Paid
438,348,560
Population*
743,500
Per Capita Sales Tax
590
- % Increase Over Prior Year
Average Annual Increase:
4.0%

FY09

FY10

FY11

FY12

FY13

FY14

FY15

FY16

FY17

FY18

740,503,025

722,422,016

786,303,271

838,239,997

872,212,501

921,529,014

944,735,004

970,917,606

1,065,360,466

1,103,623,776

808,073
916
0.2%

814,180
887
-3.2%

820,580
958
8.0%

827,053
1,014
5.8%

833,603
1,046
3.2%

840,233
1,097
4.8%

846,948
1,115
1.7%

853,752
1,137
2.0%

860,651
1,238
8.8%
Total Increase:

867,649
1,272
2.8%
115.7%

* Estimated

Page 16

Exhibit 10

 GENERAL FUND
REVENUES

 

FY20 PROPOSED BUDGET
GENERAL FUND REVENUES

Source
District Property Tax Levy
Gross Receipts Tax
Mobile Home Tax
Penalties & Interest on Taxes
Tuition Sources
Transportation Fees
Interest Earned
Gate Receipts/Ticket Sales
Rentals
Parking Fees
County Apportionment
General State Aid
State Apportionment
Bank Franchise Tax
Other State Monies
Federal Monies
Medicaid
Tournament Revenue
Miscellaneous Revenue/Other Categorical
Total General Fund Revenues
Cash to Finance
Transfer from Other Funds
Total General Fund Revenue and Cash

$

$

FY19
64,333,533
1,900,000
26,000
120,000
312,228
50,000
400,000
228,200
50,000
100,000
1,000,000
79,691,209
2,000,000
3,000,000
4,184
11,151,822
450,000
188,680
800,000
165,805,856
888,955
5,750,000
161,254,309

$

$

FY20
68,486,682
1,920,124
26,000
120,000
312,228
50,000
1,000,000
228,200
50,000
100,000
1,010,592
80,551,153
2,204,200
3,031,775
4,184
11,743,282
450,000
152,497
800,000
172,240,917

Increase/
(Decrease)
$
4,153,149
20,124
600,000
10,592
859,944
204,200
31,775
591,460
(36,183)
6,435,061

764,369
3,155,000
176,160,286

(124,586)
(2,595,000)
6,310,475

$

*From Post Secondary Fund

Revised: 2/22/17 1:20 PM
Printed: 3/29/2019 12:02 PM

Exhibit 3
Page 18

 PROPOSED
GENERAL FUND
EXPENDITURES

BY PROGRAM

 

FY20
PROPOSED GENERAL FUND
BY PROGRAM
RECOMMENDED LEVEL
FTE
FY19

FTE
FY20

597.81
35.45
60.28
693.54

590.42
39.27
60.52
690.21

$ 41,883,994
1,748,457
150,716
37,869
5,042,637
$ 48,863,673

$

Middle School Programs
Projected Enrollment 5,519
Middle School Instruction
Middle School Libraries
Middle School Lunchroom Supervision
Middle School Extra Duty
Middle School Admin/Clerical
Total Middle School Programs

300.08
9.35
25.00
334.43

298.96
10.00
25.00
333.96

$ 22,529,506
511,245
111,958
146,346
2,146,854
$ 25,445,909

$

High School Programs
Projected Enrollment 6,967
High School Instruction
High School Libraries
High School Extra Duty
High School Admin/Clerical
Career & Tech Ed Academy
Total High School Programs

318.80
9.17
43.40
21.96
393.33

310.50
9.45
43.40
22.00
385.35

$ 24,416,574
453,792
137,858
3,782,632
1,769,151
$ 30,560,007

$

School-Based Programs
Fine and Performing Arts
Indian Education (District-funded)
Gifted Education
Auxiliary Programs
Advanced Placement
English Language Learner Program
6-12 Building Support Behavior Program
Elementary Behavior Program
Secondary Behavior Program
Health Services
Social Workers
Counseling Services
Transportation Services
Athletics
Total School-Based Programs

1.00
7.50
9.45
2.88
56.01
3.75
12.77
15.59
15.40
4.50
64.30
0.50
2.00
195.65

1.00
8.10
9.45
2.88
57.77
5.63
13.88
16.69
15.40
4.50
65.30
0.50
2.00
203.10

$

$

BUDGET DATA
Elementary Programs
Projected Enrollment 11,582
Elementary Instruction
Elementary Libraries
Elementary Lunchroom Supervision
Elementary Extra Duty
Elementary Admin/Clerical
Total Elementary Programs

Created 1/22/19 1:20 PM
Printed 3/29/2019 12:31 PM

Budget
FY19

1,044,116
642,527
802,129
1,095,907
113,474
4,256,796
192,613
724,951
879,309
1,185,729
377,685
4,685,661
3,926,030
2,188,736
$ 22,115,663

Budget
FY20

$

$

$

$

Increase/
(Decrease)

41,498,489
2,088,278
148,882
37,755
5,048,084
48,821,488

$

22,521,293
561,957
109,828
148,258
2,184,608
25,525,944

$

23,794,944
478,220
137,458
3,817,282
1,741,607
29,969,511

$

1,026,654
670,074
789,634
1,100,804
118,040
4,581,107
285,547
795,384
984,206
1,174,093
397,553
4,900,376
4,172,797
2,293,199
23,289,468

$

$

$

$

$

(385,505)
339,821
(1,834)
(114)
5,447
(42,185)

(8,213)
50,712
(2,130)
1,912
37,754
80,035

(621,630)
24,428
(400)
34,650
(27,544)
(590,496)

(17,462)
27,547
(12,495)
4,897
4,566
324,311
92,934
70,433
104,897
(11,636)
19,868
214,715
246,767
104,463
1,173,805

Exhibit 4
Page 20

 FY20
PROPOSED GENERAL FUND
BY PROGRAM
RECOMMENDED LEVEL

BUDGET DATA
District-Coordinated Services
Curriculum Services
Staff Development
Library Services
Student Assessment & Evaluation Services
Information & Technology Services
Human Resources Department
Administrative/Legal Services
Superintendent's Office
Community Relations
Finance Office
School Board Svc/Election Svc
Operational Services
Committed Funds
Total District-Coordinated Prog.
Total Unrestricted General Fund

BUDGET DATA
Tournaments
Head Start
Indian Education (Federal Only)
Indian Education (Johnson O'Malley)
Carl Perkins
Title I -- Regular
Title I -- Neglected & Delinquent
Title I -- McKinney Homeless
Title I -- School Improvement
Title II -- Part A, Improving Teacher Quality
Title III - Language Instruction
Refugee Impact Grant
Migrant Education
Starbase
Indirect Costs
Total Restricted General Fund
Total General Fund

Created 1/22/19 1:20 PM
Printed 3/29/2019 12:31 PM

FTE
FY19

FTE
FY20

7.00
26.45
2.50
28.00
9.00
5.67
3.00
3.55
17.65
212.93
3.00
318.75

7.00
22.00
2.50
27.75
9.00
3.00
3.00
3.55
17.90
212.93
3.00
311.63

1,935.70
FTE
FY19

Budget
FY19

Increase/
(Decrease)

3,249,558
2,350,510
101,182
506,878
3,289,423
905,010
688,129
586,024
315,044
1,577,208
199,305
18,053,439
2,447,347
$ 34,269,057

$

3,228,855
2,088,674
86,559
496,305
3,455,633
915,420
520,248
768,503
310,179
1,572,402
196,508
18,119,161
4,899,649
36,658,096

$

$

(20,703)
(261,836)
(14,623)
(10,573)
166,210
10,410
(167,881)
182,479
(4,865)
(4,806)
(2,797)
65,722
2,452,302
2,389,039

1,924.25

$ 161,254,309

$ 164,264,507

$

3,010,198

FTE
FY20

Budget
FY19

Budget
FY20

12.43
3.92
1.50
49.51
4.00
0.12
0.64
6.20
7.85
0.90
3.25
2.60
92.92

12.03
3.84
2.20
55.56
3.50
0.12
9.80
6.75
1.40
4.00
2.60
101.80

2,028.62

2,026.05

$

Budget
FY20

$

$

Increase/
(Decrease)

188,680
2,586,224
295,566
20,000
313,791
5,022,459
261,608
95,000
198,384
1,321,312
343,957
46,133
356,701
2,000
288,687
$ 11,340,502

$

152,497
2,698,797
303,768
13,000
347,386
5,491,523
251,676
95,000
150,871
1,269,000
340,844
73,895
405,567
2,000
299,955
11,895,779

$

$ 172,594,811

$ 176,160,286

$

$

$

(36,183)
112,573
8,202
(7,000)
33,595
469,064
(9,932)
(47,513)
(52,312)
(3,113)
27,762
48,866
11,268
555,277
3,565,475

Exhibit 4
Page 21

 LEVEL 1
2019‐20 ‐ Reduce 68 Early Childhood slots and add 6 FTE SIPPS teachers

Title I FTE
CSR Teachers
16.00
Art Music PE
0.00
Tier 2 Teachers
3.00
Tier 2 EAs (Behavior Facilitators)
2.63
ELL Teachers
8.1
SIPPS Teachers
8.00
Instructional Coaches
6.4
Success Coordinators
5.50
Counselor
0.00
Social Workers
3
School Home Liaisons
1.58
Early Childhood
217
Dental Mobile
Education Assistants (EIC)
1.7
Specialist (Mann Behavior)
1.00
Summer School ‐ Teachers
Summer School ‐ Other hourly
Summer School ‐ Transportation
Summer School ‐ Fees
Summer School ‐ Supplies
PD ‐ Teacher Hourly
PD ‐ Professional Services
PD ‐ Supplies
Parent Involvement ‐ Teacher hourly
Parent Involvement ‐ Professional Services
Parent Involvement ‐ Supplies
Parent Involvement ‐ Interpreter Fees
Discretionary
Admin ‐ Fed Prog Coor
Admin ‐ Fed Prog Specialist
Homeless ‐ Social Worker
Homeless ‐ Transportation
Neglected ‐ Teacher
Equitable Services ‐ Teachers
Code to the Future
TOTAL
Indirect Costs $              109,768
Program Total
Program Allocation
From Title IV
estimated carryover from 18‐19
Carryover to 2020‐21

Title I Salaries
$      801,088
$               ‐
$      113,721
$        70,033
$      416,583
$      400,544
$      387,113
$      258,572
$               ‐
$      185,700
$        63,198

$        31,657
$        44,953
$      164,288
$        96,384

$        52,820

$        26,325

$        13,846
$          5,337
$        60,243
$        66,212
$        26,725
$   3,285,343

Title I 
Title I Benefits Purchased Svcs Title I Supplies
$        265,968
$                ‐
$          64,647
$          23,251
$        138,308
$        132,984
$        128,522
$          85,844
$                ‐
$          61,653
$          20,982
$          938,525
$            10,000
$          10,511
$          14,834
$          22,425
$          13,156
$            48,000
$              8,992
$              3,008
$            7,210
$            60,030
$            13,340
$            3,593
$            54,322
$              9,700
$            40,000
$            30,000
$            4,569
$            1,761
$          20,483
$            14,274
$          19,864
$            8,819
$            93,200
$    1,049,385 $      1,267,343 $            56,048

Title IIA FTE
19.43%
0.00%
3.25%
1.70%
10.10%
9.39%
6.27%
0.00%
4.50%
1.53%
17.09%
0.18%
0.77%
3.40%
1.99%
0.87%
0.16%
0.05%
1.09%
1.09%
0.24%
0.54%
0.99%
0.18%
0.73%
0.55%
0.34%
0.13%
1.47%
0.26%
1.57%
0.65%
1.70%

Title IIA 
Purchased 
Services

Title IIA 
Supplies

63.80%

$     138,897 $     24,581
$          110,913
$    23,813

$            80,337 $    14,177
$          139,800
$     746,701 $  226,372 $          331,049 $    37,990

$      1,368,150
$      1,268,989
$          156,319
$            75,000
$          132,158

Page 22

Title IIA 
Benefits
$           ‐

10.08 $     607,804 $  201,792

$            26,037

$          5,767,888
$5,491,394
$              156,319
$              242,344
$        122,169.42

Title IIA 
Salaries
$              ‐

12.88%
8.74%
1.88%

7.45%
11.02%

 RECOMMENDED FY20 GENERAL FUND BY PROGRAM SUMMARY
FY20 Proposed < FY19 Approved

FY20 Proposed 0% - 3% > FY19 Approved

Cost
Tab
Center
Cost Center Description
ELEMENTARY SCHOOL PROGRAMS

FY19
Approved

FY20
Proposed

FY20 Proposed 3%+ > FY19 Approved

Increase/
(Decrease)

% Increase/
(Decrease)

6

130

INSTRUCTION

$

41,883,994

$

41,498,489

$

(385,505)

-0.92%

7

135

LIBRARIES

$

1,748,457

$

2,088,278

$

339,821

19.44%

8

136

LUNCHROOM SUPERVISION

$

150,716

$

148,882

$

(1,834)

-1.22%

9

137

EXTRA DUTY

$

37,869

$

37,755

$

(114)

-0.30%

10

138

ADMINISTRATION SERVICES

$

5,042,637

$

5,048,084

$

5,447

0.11%

Explanation of Recommended Level
Recommended Level 4 of 4: Adjusts salaries,
benefits to actual. Total Teacher FTE is
decreased to reflect the removal of RISE
students from the total student count.
Recommended Level 4 of 4: Increased FTE
reflects the transfer from another cost center;
maintains services at FY19 level.
Recommended Level 4 of 4: Adjusts
Lunchroom Supervision hourly pay and benefits
to actual.
Recommended Level 4 of 4: Adjusts Extra
Pay and benefits to actual. Maintains program
at FY19 level.
Recommended Level 4 of 4: Increased
Administrator by .5 FTE to reflect the move of a
.5 FTE administrator pay from another cost
cent to this one. All other salaries and benefits
are adjusted to reflect actual.

MIDDLE SCHOOL PROGRAMS

11

120

INSTRUCTION

$

22,529,506

$

22,521,293

$

(8,213)

-0.04%

12

121

LIBRARIES

$

511,245

$

561,957

$

50,712

9.92%

13

122

LUNCHROOM SUPERVISION

$

111,958

$

109,828

$

(2,130)

-1.90%

14

123

EXTRA DUTY

$

146,346

$

148,258

$

1,912

1.31%

15

124

ADMINISTRATION SERVICES

$

2,146,854

$

2,184,608

$

37,754

1.76%

3/29/2019 11:39 AM

Page 23

Recommended Level 1 of 4: Eliminates CTE
EAs due to the change in the CTE curriculum.
Total Teacher FTE is decreased to reflect the
removal of RISE students from the total student
count.
Recommended Level 4 of 4: Increased FTE
reflects the transfer from another cost center;
maintains services at FY19 level.
Recommended Level 3 of 4: Reduces staff
supervising groups of 300-400 middle school
students during lunch.
Recommended Level 4 of 4: Maintains the
middle school extra duty programs at the FY19
level and will not cause negotiations to be
reopened.
Recommended Level 4 of 4: Maintains the
middle school administration and clerical
services at the FY19 level.
Page 1

 RECOMMENDED FY20 GENERAL FUND BY PROGRAM SUMMARY
FY20 Proposed < FY19 Approved

FY20 Proposed 0% - 3% > FY19 Approved

Cost
Tab
Center
Cost Center Description
HIGH SCHOOL PROGRAMS

FY19
Approved

FY20
Proposed

FY20 Proposed 3%+ > FY19 Approved

Increase/
(Decrease)

16

110

INSTRUCTION

$

24,416,574

$

23,794,944

$

(621,630)

17

111

LIBRARIES

$

453,792

$

478,220

$

24,428

18

112

EXTRA DUTY

$

137,858

$

137,458

$

(400)

% Increase/
(Decrease)

Explanation of Recommended Level

Recommended Level 3 of 4: Eliminates CTE
EAs due to the change in the CTE curriculum.
-2.55% Total Teacher FTE is decreased to reflect the
removal of RISE students from the total student
count.
Recommended Level 4 of 4: Increased FTE
5.38% reflects the transfer from another cost center;
maintains services at FY19 level.
Recommended Level 4 of 4: Maintains the
-0.29%
program at the FY19 level.
Recommended Level 3 of 4: Decreases
Supplies and Materials by $17,000 which will
-1.56% mean smaller scale projects and less hands-on
learning opportunities for students as they
progress through the CTE Academy courses.

19

114

CTE ACADEMY

$

1,769,151

$

1,741,607

$

(27,544)

20

113

ADMINISTRATION SERVICES

$

3,782,632

$

3,817,282

$

34,650

0.92%

Recommended Level 4 of 4: Maintains the
program at FY19 level.

$

113,474

$

118,040

$

4,566

4.02%

Recommended Level 4 of 4: Maintains the
program at the current $65 per passed test.

SCHOOL-BASED PROGRAMS
21

115

ADVANCED PLACEMENT PROGRAM

22

116

GIFTED EDUCATION

$

802,129

$

789,634

$

(12,495)

23

125

FINE AND PERFORMING ARTS

$

1,044,116

$

1,026,654

$

(17,462)

24

134

INDIAN EDUCATION (District-Funded)

$

642,527

$

670,074

$

27,547

25

415

ENGLISH LANGUAGE LEARNERS

$

4,256,796

$

4,581,107

$

324,311

3/29/2019 11:39 AM

Page 24

Recommended Level 3 of 4: Reduces
Teacher Hourly Pay ($6,747) will mean
teachers will have a total of 120 hours of paid
-1.56%
time available for providing services beyond the
contract day. These services include
administering the CoGAT in the summer.
Recommended Level 3 of 4: Reduces
-1.67% purchased services for printing, inservice, and
drycleaning.
Recommended Level 3 of 4: Reduces
4.29% Department Head, Purchased Services, and
Supplies and Materials.
Recommended Level 4 of 4: Maintains the
7.62% ELL Instruction and programming at the FY19
level.
Page 2

 RECOMMENDED FY20 GENERAL FUND BY PROGRAM SUMMARY
FY20 Proposed < FY19 Approved

FY20 Proposed 0% - 3% > FY19 Approved

Cost
Tab
Center
Cost Center Description
SCHOOL-BASED PROGRAMS

FY19
Approved

FY20
Proposed

FY20 Proposed 3%+ > FY19 Approved

Increase/
(Decrease)

26

604

ELEMENTARY BEHAVIOR PROGRAMS

$

724,951

$

795,384

$

70,433

27

603

6-12 BUILDING SUPPORT BEHAVIOR
PROGRAMS

$

192,613

$

285,547

$

92,934

% Increase/
(Decrease)

Recommended Level 3 of 4: Increases
9.72% Specialist .045 FTE for OSS-A. (80/20 General
Fund/Special Education Fund.)
Recommended Level 3 of 4: Adds 1.0 FTE
48.25% Behavior Team Specialists and adds .875
Behavior Team Facilitator.
Recommended Level 3 of 4: Moves 80
percent of an OSS-A teacher from special
11.93%
education to the general fund; reduces 20
percent of an OSS regular education teacher.

28

605

SECONDARY BEHAVIOR PROGRAMS

$

879,309

$

984,206

$

104,897

29

117

AUXILIARY PROGRAMS

$

1,095,907

$

1,100,804

$

4,897

0.45%

30

547

HEALTH SERVICES

$

1,185,729

$

1,174,093

$

(11,636)

-0.98%

31

545

SOCIAL WORK SERVICES

$

377,685

$

397,553

$

19,868

5.26%

32

546

COUNSELING SERVICES

$

4,685,661

$

4,900,376

$

214,715

4.58%

33

543

TRANSPORTATION SERVICES

$

3,926,030

$

4,172,797

$

246,767

6.29%

34

131

ATHLETICS

$

2,188,736

$

2,293,199

$

104,463

4.77%

3/29/2019 11:39 AM

Page 25

Explanation of Recommended Level

Recommended Level 4 of 4: Maintains
teacher caseload at FY19 level.
Recommended Level 3 of 4: Maintains
program at FY19 level with a reduction in 504
extra duty pay.
Recommended Level 4 of 4: Maintains
services at FY19 level.
Recommended Level 3 of 4: Reduces
Success Coordinators extra days and
maintains program at FY19 level.
Recommended Level 3 of 4: Reduces the
bus contingencies to two; if additional routes
are needed during the school year, bus routes
may need to be increased if unable to add
buses to cover the increasing enrollment
numbers.
Recommended Level 4 of 4: Maintains
program at FY19 level.

Page 3

 RECOMMENDED FY20 GENERAL FUND BY PROGRAM SUMMARY
FY20 Proposed < FY19 Approved

FY20 Proposed 0% - 3% > FY19 Approved

Cost
Tab
Center
Cost Center Description
DISTRICT-COORDINATED PROGRAMS

FY19
Approved

FY20
Proposed

FY20 Proposed 3%+ > FY19 Approved

Increase/
(Decrease)

% Increase/
(Decrease)

35

057

CURRICULUM SERVICES

$

3,249,558

$

3,228,855

$

(20,703)

-0.64%

36

140

STAFF DEVELOPMENT

$

2,350,510

$

2,088,674

$

(261,836)

-11.14%

37

058

LIBRARY SERVICES

$

101,182

$

86,559

$

(14,623)

-14.45%

38

550

STUDENT ASSESSMENTS

$

506,878

$

496,305

$

(10,573)

-2.09%

39

071

INFORMATION & TECHNOLOGY
SERVICES

$

3,289,423

$

3,455,633

$

166,210

5.05%

40

055

HUMAN RESOURCES

$

905,010

$

915,420

$

10,410

1.15%

41

056

ADMINISTRATIVE/LEGAL SERVICES

$

688,129

$

520,248

$

(167,881)

-24.40%

42

079

SUPERINTENDENT'S OFFICE

$

586,024

$

768,503

$

182,479

31.14%

43

409

COMMUNITY RELATIONS

$

315,044

$

310,179

$

(4,865)

-1.54%

44

064

OPERATIONAL SERVICES

$

18,053,439

$

18,119,161

$

65,722

0.36%

3/29/2019 11:39 AM

Page 26

Explanation of Recommended Level
Recommended Level 4 of 4: Maintains the
Curriculum Services Department at the FY19
level to support rigorous, effective and
engaging curriculum to empahasize growth and
reduce the achievement gap.
Recommended Level 3 of 4: Provides
targeted and continuous staff development to
first year and veteran teachers through the
instructional coaching program; Continuous
support for teachers to integrate technology
into the curriculum and instruction and to
promot differentiation, data analysis, and
student engagement to increase academic
achievement; and implement a Learning
Management System to deliver professional
development to all staff.
Recommended Level 1 of 4: Maintains the
Library Services Program at the FY19 level of
service, assuming that the State Library begins
a statewide subscription to the Learn360 Video
Streaming Service. In FY18 District staff
accessed over 15,000 videos through Learn
360.
Recommended Level 4 of 4: Maintains
services at FY19 level.
Recommended Level 4 of 4: Maintains
services at FY19 level.
Recommended Level 4 of 4: Maintains
program at FY19 level.
Recommended Level 1 of 4: Maintains
program at FY19 level.
Recommended Level 4 of 4: Maintains
services at FY19 level.
Recommended Level 3 of 4: Maintains
program at FY19 level.
Recommended Level 2 of 4: Maintains
services at FY19 level.

Page 4

 RECOMMENDED FY20 GENERAL FUND BY PROGRAM SUMMARY
FY20 Proposed < FY19 Approved

FY20 Proposed 0% - 3% > FY19 Approved

Cost
Tab
Center
Cost Center Description
DISTRICT-COORDINATED PROGRAMS

FY19
Approved

FY20
Proposed

FY20 Proposed 3%+ > FY19 Approved

Increase/
(Decrease)

45

067

FINANCE OFFICE

$

1,577,208

$

1,572,402

$

(4,806)

46

068

SCHOOL BOARD/ELECTION SVCS

$

199,305

$

196,508

$

(2,797)

47

070

COMMITTED FUNDS

$

2,447,347

$

4,899,649

$

2,452,302

Total-Unrestricted Funds

$ 161,254,309

$ 164,264,507

$

3,010,198

% Increase/
(Decrease)

Explanation of Recommended Level

Recommended Level 3 of 4: Reduces
purchased services (mailing costs) by finding
-0.30%
alternative ways to communicate with parents,
staff, and constituents.
Recommended Level 3 of 4: Rduces the
-1.40% number of meetings per School Board Member
by five each.
Recommended Level 1 of 1: Fulfills legal and
contractual obligations and funds salary and
N/A
benefit increases. Decreases Joe Foss' costs
by $250,000.
1.87%

RESTRICTED GENERAL FUND PROGRAMS
84

132

TOURNAMENTS

$

188,680

$

152,497

$

(36,183)

85

405

HEAD START

$

2,586,224

$

2,698,797

$

112,573

4.35%

86

407

INDIAN EDUCATION (Federal)

$

295,566

$

303,768

$

8,202

2.78%

87

408

JOHNSON O'MALLEY FUNDS

$

20,000

$

13,000

$

(7,000)

-35.00%

88

416

CARL PERKINS PROGRAM

$

313,791

$

347,386

$

33,595

10.71%

89

401

TITLE I, IMPROVING BASIC PROGRAMS

$

5,022,459

$

5,491,523

$

469,064

9.34%

90

429

TITLE I, NEGLECTED & DELINQUENT
PROGRAMS

$

261,608

$

251,676

$

(9,932)

-3.80%

91

403

TITLE I, SCHOOL IMPROVEMENT

$

198,384

$

150,871

$

(47,513)

-23.95%

92

406

TITLE I, MCKINNEY HOMELESS

$

95,000

$

95,000

$

-

93

435

TITLE II, PART A, IMPROVING TEACHER
QUALITY

$

1,321,312

$

1,269,000

$

(52,312)

3/29/2019 11:39 AM

Page 27

-19.18%

N/A
-3.96%

Recommended Level 1 of 1: Provides
funding to enable the District to administer
district, region, and state tournaments hosted
by the District.
Recommended Level 1 of 1: Maintains
services at FY19 level.
Recommended Level 1 of 1: Maintains the
program at FY19 level of service.
Recommended Level 1 of 1: Maintains the
program at FY19 level of service.
Recommended Level 1 of 1: Includes a
major equipment purchase of a Telehandler for
the CTE Academy carpentry program and other
new CTE equipment for student use.
Recommended Level 1 of 1: Maintains the
program at FY19 level of service.
Recommended Level 1 of 1: Maintains the
program at FY19 level of service.
Recommended Level 1 of 1: Maintains the
program at FY19 level of service.
Recommended Level 1 of 1: Maintains the
program at FY19 level of service.
Recommended Level 1 of 1: Maintains the
program at FY19 level of service.
Page 5

 RECOMMENDED FY20 GENERAL FUND BY PROGRAM SUMMARY
FY20 Proposed < FY19 Approved

FY20 Proposed 0% - 3% > FY19 Approved

Cost
Tab
Center
Cost Center Description
RESTRICTED GENERAL FUND PROGRAMS

FY19
Approved

FY20
Proposed

FY20 Proposed 3%+ > FY19 Approved

Increase/
(Decrease)

94

419

TITLE III, LANGUAGE INSTRUCTION

$

343,957

$

340,844

$

(3,113)

95

425

REFUGEE IMPACT GRANT

$

46,133

$

73,895

$

27,762

96

418

STARBASE

$

2,000

$

2,000

$

-

97

447

MIGRANT EDUCATION

$

356,701

$

405,567

$

48,866

98

499

INDIRECT COSTS

$

288,687

$

299,955

$

11,268

Total-Restricted Funds

$

11,340,502

$

11,895,779

$

555,277

TOTAL GENERAL FUND PROGRAMS

$ 172,594,811

$ 176,160,286

$

3,565,475

3/29/2019 11:39 AM

Page 28

% Increase/
(Decrease)

Explanation of Recommended Level

Recommended Level 1 of 1: Maints ELL
-0.91% language instruction and professional
development at the FY19 level.
Recommended Level 1 of 1: Offers
60.18% school/home liaison services at the level
allowed by the grant allocation.
Recommended Level 1 of 1: Maintains the
N/A
program at FY19 level of service.
Recommended Level 1 of 1: Maintains
13.70% liaison, early childhood education, and summer
opportunities at the FY19 level.
Recommended Level 1 of 1: Maintains the
3.90%
program at FY19 level of service
4.90%
2.07%

Page 6

 SUMMARY OF
SPECIAL EDUCATION FUND

 

FY20 PROPOSED BUDGET
SPECIAL EDUCATION FUND
REVENUES
Source

FTE
FY19

FTE
FY20

Property Taxes
State Revenue
Federal Revenue
Other Local Sources
Cash from Fund Balance
Total Revenue

Budget
FY19

Budget
FY20

$ 15,979,624
23,268,075
5,734,852
770,000
621,887
$ 46,374,438

$ 18,819,280
19,919,079
5,880,448
755,222
814,641
$ 46,188,670

Budget
FY19

Budget
FY20

Increase/
(Decrease)
$

$

2,839,656
(3,348,996)
145,596
(14,778)
192,754
(185,768)

EXPENDITURES
Program
Early Childhood
Early Childhood Screen/Evaluation
Early Intervening Services - Federal
Early Intervening Services - State/Local
Elementary Special Education
Elementary Behavior Program
Middle School Special Education
High School Special Education
K-12 Building Support Behavior Program
Secondary Behavior Program
Community Campus
Speech Therapy
Services to Visually Impaired
Services to Hearing Impaired
Occupational/Physical Therapy
Psychological Services
Penitentiary Program
Out of District Placements
Adaptive Physical Education
Extended School Year Program
Health Services
Staff Services
Transportation Services
Central Administration
Committed Funds
Total Special Education Fund

Created: 2/22/17 1:20 PM
Printed: 3/29/2019 12:32 PM

FTE
FY19

FTE
FY20

21.70
3.48
11.70
8.87
234.68
41.71
102.82
106.40
20.20
29.82
12.29
31.40
2.00
12.50
18.30
11.85
0.50
3.97
12.60
24.81
0.50
14.30
726.40

21.00
3.38
4.43
238.93
39.83
98.82
111.82
15.20
28.85
12.29
31.40
2.00
13.00
20.80
11.85
0.50
3.73
13.35
24.81
0.50
14.30
710.79

Page 30

$

2,181,460
251,039
948,013
495,181
10,401,279
2,042,329
4,654,299
5,011,881
1,008,208
1,679,912
778,608
2,272,288
140,731
664,361
1,900,789
1,103,014
56,632
2,097,520
258,385
270,074
875,606
2,566,112
2,171,552
1,530,757
1,014,408
$ 46,374,438

$

2,208,418
245,238
303,838
9,976,762
1,976,593
4,598,424
5,325,474
711,649
1,712,266
789,091
2,297,323
119,858
687,048
2,167,471
1,133,567
57,039
2,692,337
246,050
279,730
948,855
2,456,284
2,503,947
1,609,228
1,142,180
$ 46,188,670

Increase/
(Decrease)
$

$

26,958
(5,801)
(644,175)
(495,181)
(424,517)
(65,736)
(55,875)
313,593
(296,559)
32,354
10,483
25,035
(20,873)
22,687
266,682
30,553
407
594,817
(12,335)
9,656
73,249
(109,828)
332,395
78,471
127,772
(185,768)

Exhibit 6

 PROPOSED FY20 SPECIAL EDUCATION FUND BY PROGRAM

FY20 Proposed < FY19 Approved

Tab

49

Cost
Center

622

FY20 Proposed 0% - 3% > FY19 Approved

FY19
Proposed

Cost Center Description

EARLY INTERVENING SERVICES

$

FY20
Proposed

503,941

$

-

FY20 Proposed 3%+ > FY19 Approved

Increase/
(Decrease)

(503,941)

50

623

EARLY INTERVENING SERVICESFEDERAL

$

962,375

$

303,838

51

626

EARLY CHILDHOOD EDUCATION

$

2,204,580

$

2,208,418

52

630

EARLY CHILDHOOD SCREEN/
EVALUATION

$

255,322

$

245,238

(10,084)

53

608

ELEMENTARY SCHOOL PROGRAM

$

10,592,514

$

9,976,762

(615,752)

54

55

604

609

3/29/2019 8:24 AM

ELEMENTARY BEHAVIOR PROGRAMS

MIDDLE SCHOOL PROGRAM

$

$

2,079,469

4,737,041

$

$

Page 31

1,976,593

4,598,424

(658,537)

3,838

% Increase/
(Decrease)

Explanation of Recommended Level

Recommended Level 0 of 1: : Eliminates
the State and Local CEIS program to
-100.00% make the District eligible for Extraordinary
Cost Fund dollars in FY22 if necessary.
Transfers 1.0 FTE Elementary Behavior to
Federal Early Intervening Services.
Recommended Level 1 of 1: Eliminates
the high school CEIS reading intervention;
replaces elementary CEIS intervention
with an expansion of SIPPS in the Title I
-68.43%
budget; and cuts the middle school
intervention period from 90 to 50 minutes
to match the rest of the middle school
schedule.
Recommended Level 4 of 4: Maintains
FY19 level of service.
Recommended Level 4 of 4: Maintains
-3.95%
FY19 level of service.
Recommended Level 3 of 4: Transfers
3.5 FTE Tier 2 Teacher salary and
-5.81% benefits into this program from the
Behavior Program and reduces 3.5
resource teachers.
0.17%

(102,876)

Recommended Level 3 of 4: Decreases
3.5 FTE Tier 2 Teacher and moves 0.45
-4.95%
FTE Specialist (OSS-A) to the General
Fund from the Special Education Fund.

(138,617)

Recommended Level 4 of 4: Transfers
purchased services dollars to Cost Center
-2.93% 627 (Staff Services) to provide teacher
professional development and teacher
training. Maintains services at FY19 level.

Page 1

 PROPOSED FY20 SPECIAL EDUCATION FUND BY PROGRAM

FY20 Proposed < FY19 Approved

Tab

Cost
Center

56

603

FY20 Proposed 0% - 3% > FY19 Approved

FY19
Proposed

Cost Center Description
K-12 BUILDING SUPPORT BEHAVIOR
PROGRAMS

$

FY20
Proposed

1,028,008

$

711,649

FY20 Proposed 3%+ > FY19 Approved

Increase/
(Decrease)
(316,359)

57

605

SECONDARY BEHAVIOR PROGRAMS

$

1,709,009

$

1,712,266

3,257

58

601

PENITENTIARY PROGRAM

$

56,632

$

57,039

407

59

612

HIGH SCHOOL PROGRAM

$

5,100,396

$

5,325,474

225,078

% Increase/
(Decrease)

Recommended Level 3 of 4: Reduces
-30.77% 3.5 FTE Middle School teachers and 1.5
FTE High School Teachers.
Recommended Level 3 of 4: Reduces
.875 OSS Facilitator, reduces 80 percent
of an OSS-A Teacher and moves 20
0.19%
percent of an OSS-Regular education
teacher from the general fund to special
education.
0.72%

Recommended Level 4 of 4: Maintains
services at FY19 level and ensures that
-0.44% students have full access to transition
instruction and independent/ supported
employment opportunities.

636

COMMUNITY CAMPUS

$

792,565

$

789,091

(3,474)

61

607

SPEECH THERAPY SERVICES

$

2,307,968

$

2,297,323

(10,645)

-0.46%

62

610

SERVICES TO THE VISUALLY IMPAIRED

$

143,066

$

119,858

(23,208)

-16.22%

63

611

SERVICES TO THE HEARING IMPAIRED

$

677,757

$

687,048

9,291

1.37%

64

618

OCCUPATIONAL/PHYSICAL THERAPY

$

1,944,443

$

2,167,471

223,028

11.47%

65

644

PSYCHOLOGICAL SERVICES

$

1,120,239

$

1,133,567

13,328

1.19%

66

624

OUT OF DISTRICT PLACEMENTS

$

2,097,520

$

2,692,337

594,817

28.36%

Page 32

Recommended Level 1 of 1: Maintains
teacher caseload at FY19 level.

Recommended Level 4 of 4: Transfers
purchased service dollars to Cost Center
4.41% 627 (Staff Services) to provide
professional development and teacher
training. Maintains services at FY19 level.

60

3/29/2019 8:24 AM

Explanation of Recommended Level

Recommended Level 3 of 4:
1.0 FTE Speech Therapist
Recommended Level 4 of 4:
impaired at FY19 level.
Recommended Level 3 of 4:
impaired at FY19 level.
Recommended Level 4 of 4:
therapy at FY19 level.
Recommended Level 4 of 4:
services at FY19 level.
Recommended Level 4 of 4:
placements at FY19 level.

Reduces
Maintains
Maintains
Maintains
Maintains
Maintains

Page 2

 PROPOSED FY20 SPECIAL EDUCATION FUND BY PROGRAM

FY20 Proposed < FY19 Approved

Tab

Cost
Center

FY20 Proposed 0% - 3% > FY19 Approved

FY19
Proposed

Cost Center Description

FY20
Proposed

FY20 Proposed 3%+ > FY19 Approved

Increase/
(Decrease)

% Increase/
(Decrease)

Recommended Level 3 of 4: 1 Maintains
services at FY19 level; reduces 0.2
-6.24%
teacher and adaptive PE curriculum will be
completed by building Physical Therapists.

67

606

ADAPTIVE PHYSICAL EDUCATION

$

262,438

$

246,050

(16,388)

68

629

EXTENDED SCHOOL YEAR

$

272,613

$

279,730

7,117

2.61%

69

547

HEALTH SERVICES

$

889,518

$

948,855

59,337

6.67%

70

543

TRANSPORTATION SERVICES

$

2,172,477

$

2,503,947

331,470

15.26%

71

627

STAFF SERVICES

$

2,595,078

$

2,456,284

(138,794)

-5.35%

72

625

CENTRAL ADMINISTRATION

$

1,564,319

$

1,609,228

44,909

2.87%

73

699

COMMITTED FUNDS

$

305,150

$

1,142,180

837,030

TOTAL SPECIAL EDUCATION FUND

$

46,374,438

$

46,188,670

3/29/2019 8:24 AM

Page 33

$

(185,768)

Explanation of Recommended Level

N/A

Recommended Level 1 of 1: Maintains
services at FY19 level.
Expansion - Recommended Level 5 of
5: Adds 0.75 FTE teacher (school nurse)
due to increase in student need; maintains
services at FY19 level.
Recommended Level 4 of 4: Maintains
services at FY19 level.
Recommended Level 3 of 4: Maintains
services at FY19 level.
Recommended Level 4 of 4: Maintains
administration at FY19 level.
Recommended Level 1 of 1: Fulfills legal
and contractual obligations and funds
salary and benefit increases

-0.40%

Page 3

 FIVE-YEAR
CAPITAL OUTLAY FUND PLAN
AND

CAPITAL OUTLAY FUND

EXPENDITURES

 

FY20 CAPITAL OUTLAY PLAN
% Land Value Increase:

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
45
46
47
48
49
50

Five Year Budget
Year
Local Tax Revenue
CTE Tuition
Other Rev St & Misc
Federal Revenue
Cable Franchise Fees
Total Revenue

4.0%
CIP Year 2
FY20
31,759,672
49,139
196,433
374,638
-

3.5%
CIP Year 3
FY21
31,310,939
50,613
200,362
397,845
-

3.5%
CIP Year 4
FY22
29,289,572
52,131
204,369
397,845
-

3.5%
CIP Year 5
FY23
28,664,707
53,695
208,456
397,845
-

3.5%
CIP Year 6
FY24
30,137,972
55,306
212,625
397,846
-

32,379,882

31,959,759

29,943,917

29,324,704

30,803,750

32,379,882

31,959,759

29,943,917

29,324,704

30,803,750

9,015,000
4,667,103

8,850,000
3,960,810

9,160,000
3,609,321

8,550,000
3,246,268

8,350,000
2,891,742

13,682,103
15,000
13,697,103

12,810,810
15,000
12,825,810

12,769,321
15,000
12,784,321

11,796,268
15,000
11,811,268

11,241,742
15,001
11,256,743

50,000
7,191,047
805,089
130,350
726,359
594,163
3,954,302

50,000
7,569,081
845,343
134,261
748,150
5,000
606,046
4,000,000
1,900,000
375,000

50,000
7,951,845
887,611
138,288
770,594
5,050
618,167
4,500,000
2,100,000
375,000

50,000
8,245,918
931,991
142,437
793,712
5,101
630,531
4,500,000

50,000
8,575,755
978,591
146,710
817,523
10,000
643,141
4,500,000

375,000

375,000

13,820,028

16,232,881

17,396,555

15,674,689

16,096,720

1,826,757
-

4,650,455
(1,900,000)

610,910
(1,000,000)

1,185,051
500,000

2,794,980
500,000

53,695
100,000

55,306
100,000

1,838,747

3,450,286

29,324,704
-

30,803,750
-

Transfers and Carry Overs
Cash from Fund Balance
Total Revenue Avaliable
Long Term Debt Payments
- Current Principal
- Current Interest
- Proposed New Debt
CO Certificates Subtotal
Debt Admin Dues and Fees
Total Debt Service Payments
Capital Expenditures:
Playground Equipment
Ren. Maint. And Site Improvements
Harrisburg/West Central Payment
Operational Services Vehicles
Misc Equipment
Furniture
Building Allocations
Technology
Wireless Infrastructure
Curriculum Study
CTE Equipment
Election Equipment
Land Acquisition
Total Non Debt Service CO Expenditures
CIP Projects Fund
Technology Replacement Fund
Wireless Replacement Bank
Curriculm Bank
CTE Equipment Replacement Bank
Land Bank
Transfer to General Fund
Total Transfers/Reserves
Total Capital Budget
Reserve / (Deficit)

360,568
8,150

40,989

50,613
100,000

3,000,000
4,867,746

2,901,068

32,384,877
(4,995)

31,959,759
-

Page 35

52,131
100,000
(236,959)
29,943,917
-

3/29/2019

 52
53
54
55
63
64
65
72
73
74
74
75
76
77
78
79
80
81
82
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106

CIP Revenue
CIP Projects
CO Certificate Proceeds
Total CIP Rev

FY20
1,826,757

FY21
4,650,455

FY22
610,910

FY23
1,185,051

FY24
2,794,980

1,826,757

4,650,455

610,910

1,185,051

2,794,980

CIP Cash Flow
Prior Year's CIP Fund Balance
Revenues from Line 55 Above
Less CIP Projected Expenditures
Sale of Longfellow
FY Actual to Date vs Estimates +/(-)
Net CIP Fund Balance
Unobligated CO Fund Balance
Net Fund Balance (CIP & CO)

FY20
41,674
1,826,757
-

FY21
1,868,431
4,650,455
-

FY22
6,518,886
610,910
-

FY23
7,129,796
1,185,051
-

FY24
8,314,847
2,794,980
-

1,868,431
9,019,859
10,888,290

6,518,886
9,019,859
15,538,745

7,129,796
9,019,859
16,149,655

8,314,847
9,019,859
17,334,706

11,109,827
9,019,859
20,129,686

Replacement Banks
Beginning Year Balance
Additional Budgeted Reserves
Expenditures
Total Fund Reserve End of Year

FY20
4,032,794
40,989
4,073,783

FY21
4,073,783
150,613
(1,900,000)
2,324,396

FY22
2,324,396
152,131
(1,000,000)
1,476,527

FY23
1,476,527
153,695
500,000
2,130,223

FY24
2,130,223
155,306
500,000
2,785,529

Land Bank
Beginning Year Balance
Additional Budgeted Reserves
Expenditures
Total Fund Reserve End of Year

FY20
690,554
690,554

FY21
690,554
100,000
790,554

FY22
790,554
100,000
890,554

FY23
890,554
100,000
990,554

FY24
990,554
100,000
1,090,554

CTE Equipment Bank
Beginning Year Balance
Additional Budgeted Reserves
Expenditures
Total Fund Reserve End of Year

FY20
429,665
40,989
470,654

FY21
470,654
50,613
521,267

FY22
521,267
52,131
573,398

FY23
573,398
53,695
627,094

FY24
627,094
55,306
682,400

Wireless Replacment Bank
Beginning Year Balance
E Rate Reimbursement
Additional Budgeted Reserves
Expenditures
Total Fund Reserve End of Year
All Technology
Technology
Beginning Year Balance
Additional Budgeted Reserves
Expenditures
Total Fund Reserve End of Year

FY20
2,911,175

FY21
2,911,175

FY22
1,011,175

FY23
11,175

FY24
511,175

2,911,175
3,954,302
FY20
-

(1,900,000)
1,011,175
4,000,000
FY21
-

(1,000,000)
11,175
4,500,000
FY22
-

500,000
511,175
4,500,000
FY23
-

500,000
1,011,175
4,500,000
FY24
-

-

-

Page 36

-

-

-

3/29/2019

 FY20 PROPOSED BUDGET
CAPITAL OUTLAY FUND
REVENUES

Source
Property Taxes
Other Local Sources
State Sources
Federal Sources
Total
Cash from Fund Balance
Total Revenues & Transfers

Budget
FY19

Budget
FY20

$ 32,190,282
245,572
374,638
$ 32,810,492
$ 32,810,492

$ 31,759,672
245,572
374,638
$ 32,379,882
$ 32,379,882

Budget
FY19

Budget
FY20
$ 5,629,459
1,243,225
363,368
360,568
734,509
3,954,302
594,163
130,350
9,015,000
4,667,103
820,089
27,512,135
3,000,000
$ 30,512,135

Increase/
(Decrease)
from Prior Year
$

$
$

(430,610)
(430,610)
(430,610)

EXPENDITURES

Use
Renovations and Maintenance
Site Improvements
Land
Professional Services
Curriculum Adoption
Equipment
Furniture
Technology
Building Allocations*
Vehicles
Principal
Interest
Dues and Fees**
Total
Transfer Out to the General Fund
Total Expenditures and Reserves

$ 4,789,876
1,278,189
325,000
375,000
766,353
3,998,600
597,173
89,000
8,775,000
5,178,735
670,944
26,843,870
5,750,000
$ 32,593,870

Increase/
(Decrease)
from Prior Year

$

839,583
(34,964)
38,368
(14,432)
(31,844)
(44,298)
(3,010)
41,350
240,000
(511,632)
149,145
668,265
(2,750,000)
(2,081,735)

* To be allocated to appropriate budget lines in final budget.
** Includes Harrisburg & West Central Tax-Sharing Agreement

Created 2/22/17 1:20 PM
Revised 3/29/2019 12:42 PM
Printed 3/29/2019 12:42 PM

Exhibit 7
Page 37

 FY20 CAPITAL OUTLAY REQUESTS
By Cost Center
Line # Quantity

Price

1 $

Item

Total

20,500 $
$20,500

IDEMIA LiveScan Stateion Cabinet
20,500 Tenprint/Palmprint
Total CC055 -Human Resources

1
2
3
4
5
6
7

24
24
5
4

$
$
$
$

299
195
399
399

$
$
$
$

7,176
4,680
1,995
1,596

8

16 $

39

$

624
594
1,668
796
5,980
9,592
1,188
2,304
95,060
7,518
7,475

9
10
11
12
13
14
15
16
17
18

6
12
4
20
8
34
9
20
42
25

$
$
$
$
$
$
$
$
$
$

99
139
199
299
1,199
35
256
4,753
179
299

$
$
$
$
$
$
$
$
$
$

19
20

34 $
1 $

35
3,499

$
$

21

15 $

559

$

22
23
24
25
26
27
28
29
30
31
32
33
34

5
21
21
2
1
1
1
18
12
27
5

599
550
124
697
115,000
65,705
696
501
199
400
400
385,470

$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$

Created: 2/16/15 7:20 AM
Revised: 3/29/2019 12:44 PM

Bounce Blast Set
Topple Tubes
Flipdown Disc Target Set
Flipdown Disc Target Set
Sure PGA31 Performance Headset
Condenser
Shure SM31FH Wireless Fitness
Headset condenser microphone
BLX1 Bodypack Transmitter
SLX Bodypack Transmitter
Shure Wireless systems 512-544mhz
KID Power Fitness Bands
FloormarX set
Luxor Front Keyboard Projector carts
Classroom Pack Heartrate monitors
Apple TV 4K 32gb
iPads 32gb

1,190 Satechi Bluetooth Multi-Media Remote
3,499 Sportsart T615 Treadmill
Gopher Advantage 100" Table Tennis
8,385 Table
Shure Wireless Working Set SLX 14/85
2,995 G4
11,550 LG 60" Smart TV Model: 60UK6090
2,604 TV Cart for Smart TV
1,394 Agility Training Squares
115,000 Equipment for MS FACS
65,705 Equipment for HS FACS
696 HP 650 Laptop
9,018 Projectors
2,388 iPods 32gb
10,800 Desktop Computers
2,000 Desktop Computers
Total CC 057 -Curriculum Svcs

21 055

2320

5810

Purpose
Replace the free LiveScan fingerprint machine
we received used from the City 5 years ago.
3400 Freezes up - no tech support.

21
21
21
21

057
057
057
057

1111
1111
1121
1131

5410
5410
5410
5410

3400
3400
3400
3400

21 057

1131

5410

3400 Physical Education Adoption

21
21
21
21
21
21
21
21
21
21

057
057
057
057
057
057
057
057
057
057

1131
1111
1131
1111
1111
1111
1111
1121
1111
1121

5410
5410
5410
5410
5410
5410
5410
5410
5410
5410

3400
3400
3400
3400
3400
3400
3400
3400
3400
3400

21 057
21 057

1111
1131

5410
5410

3400 Physical Education Adoption
3400 Physical Education Adoption

21 057

1131

5410

3400 Physical Education Adoption

21
21
21
21
21
21
21
21
21
21
21

1131
1131
1131
1111
1121
1131
2211
1111
1111
1131
1121

5410
5410
5410
5410
5410
5410
5470
5470
5470
5470
5470

3400
3400
3400
3400
3400
3400
3400
3400
3400
3400
3400

Account Number

057
057
057
057
057
057
057
057
057
057
057

Page 38

Physical Education Adoption
Physical Education Adoption
Physical Education Adoption
Physical Education Adoption

Physical Education Adoption
Physical Education Adoption
Physical Education Adoption
Physical Education Adoption
Physical Education Adoption
Physical Education Adoption
Physical Education Adoption
Physical Education Adoption
Physical Education Adoption
Physical Education Adoption

Physical Education Adoption
Physical Education Adoption
Physical Education Adoption
Physical Education Adoption
Middle School FACS Adoption
High School FACS Adoption
Gifted Ed Laptop
Physical Education Adoption
Physical Education Adoption
Academy of Finance
Middle School CTE

Page 1

 FY20 CAPITAL OUTLAY REQUESTS
By Cost Center
Line # Quantity
35
1
36
1
37
1
38
1
39
1
40
1
41
42
43
44
45
46
47
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65

2
1
1
1
1
1
1
1
1
1
1
1
1
15
1
1
1
1
1
3
1
1

Price
$363,368
$5,629,459
$1,243,225
$3,300
$3,300
$14,000

Total
$363,368
$5,629,459
$1,243,225
$3,300
$3,300
$14,000

$44,500
$41,350
$16,000
$7,900
$7,900
$7,900
$7,900
$7,900
$2,900
$4,000
$4,000
$4,000
$3,300
$420
$15,000
$20,000
$39,000
$14,700
$14,700
$700
$2,050
$20,000
$7,594,552

$89,000
$41,350
$16,000
$7,900
$7,900
$7,900
$7,900
$7,900
$2,900
$4,000
$4,000
$4,000
$3,300
$6,300
$15,000
$20,000
$39,000
$14,700
$14,700
$2,100
$2,050
$20,000

Created: 2/16/15 7:20 AM
Revised: 3/29/2019 12:44 PM

Item
Professional Services
Maintenance and Repair
Site Improvements
Propane Burnisher
Propane Burnisher
Gator with cart/sprayer
Replacement of shop truck w/plow,utility
box
Replace specialist van
floor auto scrubber 28" rider
floor auto scrubber 26"
floor auto scrubber 26"
floor auto scrubber 26"
floor auto scrubber 26"
floor auto scrubber 26"
Carpet Extractors
Square scrub to replace rotos
Square scrub to replace rotos
Square scrub to replace rotos
Propane Burnisher
vacuums
Walk-off
entrance
mats
replacement
cleaning
equipment various
bldgs
tractor replacement 1435 (snow and
mower replacement
attach) CTE 730 (snow and
tractor
mower
attach) R Frost
tractor replacement
730 (snow and
mower attach) R Parks
Push mower replacment
Replace
glycol
pump
Mech/grnds
replacement
equip various
bldgs
Total CC 064-Operational Svcs

21
21
21
21
21
21

065
065
065
064
064
064

21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21

064
064
064
064
064
064
064
064
064
064
064
064
064
064
064
064
064
064
064
064
064
064

Page 39

Account Number
2530 3190
2530 5220
2530 5300
2540 5410
2540 5410
2540 5410
2540
2540
2540
2540
2540
2540
2540
2540
2540
2540
2540
2540
2540
2540
2540
2540
2540
2540
2540
2540
2540
2540

5520
5520
5810
5810
5810
5810
5810
5810
5810
5810
5810
5810
5810
5810
5810
5810
5810
5810
5810
5810
5810
5810

9800
9800
9800
1400
5600
3600

Purpose
See attached listing by building
See attached listing by building
See attached listing by building
Cleveland, tile floor care
Hawthorne, tile floor care
Efficiency, move items around site

3200
3200
100
200
300
1400
3400
4200
3200
100
200
300
1000
9800
9800
9800
3700
1800
1500
9800
3200
9800

Replaces shop truck
Replaces shop truck
WHS, tile floor cleaning
LHS, tile floor cleaning
RHS, tile floor cleaning
Cleveland, tile floor cleaning
IPC, tile floor cleaning
Renberg, tile floor cleaning
Central Services, Carpet cleaning
WHS, tile floor care
LHS, tile floor care
RHS, tile floor care
LBA, tile floor care
Daily carpet cleaning
Water
and dirt
at entrances
replacement
ofcontrol
equipment
throughout year-all
buildings
Replacement -Lawn and snow removal
Replacement -Lawn and snow removal
Replacement -Lawn and snow removal
Lawn mowing
Replaces
old existing equipment throughout
Replace Mech/grounds
District during year.

0

Page 2

 FY20 CAPITAL OUTLAY REQUESTS
By Cost Center
Line # Quantity
66
1
67
1
68
1
69
1
70
1
71
1
72
1

Price
594,163 $
141,006
664,082
15,000
9,015,000
4,667,103
7,000 $
3,000 $
$55
$15,107,455

1
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101

20

0
20
2200
1800
0
20
2200
0
15
2200
30
0
10
30
1
1
8
1
1
1
1
1
1
$

$450
$700
$185
$350
$450
$700
$225
$450
$700
$245
$2,700
$450
$700
$245
$110,000
$25,000
$1,700
$55,000
$100,000
$50,000
$60,000
$90,000
$1,219,550
3,928,000

Created: 2/16/15 7:20 AM
Revised: 3/29/2019 12:44 PM

Total
594,163
$141,006
$664,082
$15,000
$9,015,000
$4,667,103
7,000
3,000
$1,100

Item
Building
Allocations
West Central
Payment (90% of COF
Revenue rcd
for Cherry
Lake Reserve
Harrisburg
PaymentContract
94-037
Vendor 25065-1
Dues and Fees
Principal Payment
Interest Payment
Replacement 2-Way Radios
New 2-Way Radios
Plastic Table
Total CC 067-Finance Office

$0
$14,000
$407,000
$630,000
$0
$14,000
$495,000
$0
$10,500
$539,000
$81,000
$0
$7,000
$7,350
$110,000
$25,000
$13,600
$55,000
$100,000
$50,000
$60,000
$90,000
$1,219,550

Desktops (No Monitors
Laptops
Chromebooks
iPads
Desktops (No Monitors
Laptops
Chromebooks
Desktops (No Monitors
Laptops
Chromebooks
CTE Mac Lab
Desktops (No Monitors
Laptops
Chromebooks
Microsoft Office License
LMS
Carts
Infinite Campus
Content Filter
Backup storage
Solar winds
UCS chassis
A/V Future Fund (carryover)
Total CC 071-ITS

21
21
21
21
21
21
21
21
21

Account Number
67 2520 5810
067
4900 6910
067
4900 6910
067
2520 6400
067
5100 6100
067
5100 6200
067
2520 5810
067
2520 5410
067
2520 5810

3400
9800
9800
3400
3400
3400
3400
3400
3400

21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21

071
071
071
071
071
071
071
071
071
071
071
071
071
071
071
071
071
071
071
071
071
071
071

6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000

Page 40

1111
1111
1111
1111
1121
1121
1121
1131
1131
1131
1131
2660
2660
2660
2660
2660
2660
2660
2660
2660
2660
2660
1111

5870
5870
5870
5870
5870
5870
5870
5870
5870
5870
5870
5870
5870
5870
5870
5870
5870
5870
5870
5870
5870
5870
5870

Purpose
Will be allocated to the
buildings in the line item
budget
West Central Agreement/100% 2016 & 2017;
90% 2018 & 2019; 80% 2020 & 2021; 70% 2022
Harrisburg Agreement
Fees charged on COF Certificates
Capital Outlay Certificates Principal
Capital Outlay Certificates Interest
Replace 2-Way Radios
Purchase new 2-Way Radios
Replace Broken/Damaged Performance Eq.

Replacements - Elementary Schools
Replacements - Elementary Schools
2nd Grade/3rd Grade - Elementary Schools
Replacements - Elementary Schools
Replacements - Middle Schools
Replacements - Middle Schools
6th Grade only - Middle Schools
Replacements - High Schools
Replacements - High Schools
Freshman - High Schools
CTE Mac Lab
Replacements - Central Service
Replacements - Central Service
Replacements - Remote Sites
annual license microsoft
LMS
Growth
Annual License w/Online Registration
Replace Backup servers
Upgrade Nimble
Network bandwidth
replace old core servers

Page 3

 FY20 CAPITAL OUTLAY REQUESTS
By Cost Center
Line # Quantity

Price

Item

Total

Account Number

102

2 $

700

$

1,400 Ipads

21 114

1,131

5,470

103
104
105

5 $
$

1,350
8,150

$

6,750 Tig Welders
Total CC114 -Career & Tech Ed

21 114

1,131

5,810

Purpose
Replace Teacher Ipads in Health Careers
3,700 department
Replace some of the Welders in CTE Welding
Department as they are starting to wear out to
3,700 the point that fixing them is not feasible

106

1 $

22,747

$

22,747 New General Equipment Ele

21 125

1,111

5,410

9,800

107

1 $

13,883

$

13,883 New General Equipment HS

21 125

1,131

5,410

9,800

108

1 $

22,696

$

22,696 New General Equipment MS

21 125

1,121

5,410

9,800

109

1 $

35,525

$

35,525 Replacement Gen Equip Ele

21 125

1,111

5,810

9,800

110

1 $

111,925

$

111,925 Replacement Gen Equip HS

21 125

1,131

5,810

9,800

111
112
113
114
115
116
117
118
119
120
121
122
123
124

1 $
$

128,673
335,449

$

128,673 Replacement Gen Equip MS
Total CC 125 -Fine Arts

21 125

1,131

5,810

9,800

Allows for growth of the program and the
increasing needs for instruments for students on
free/reduced lunch
Allows for growth of the program and the
increasing needs for instruments for students on
free/reduced lunch
Allows for growth of the program and the
increasing needs for instruments for students on
free/reduced lunch
Replaces instruments that are no longer
repairable or that no are no longer cost effective
to repair
Replaces instruments that are no longer
repairable or that no are no longer cost effective
to repair
Replaces instruments that are no longer
repairable or that no are no longer cost effective
to repair

21
21
21
21
21
21
21
21

131
131
131
131
131
131
131
131

6199
6299
6199
6199
6199
6199
6199
6299

5810
5810
5810
5810
5810
5810
5810
5810

3400
3400
3400
3400
3400
3400
3400
3400

5 Year Uniform Rotation
5 Year Uniform Rotation
Replace 15 Helmets
Replace 10 Shoulder Pads
Replace 15 Helmets
Replace 10 Shoulder Pads
FCC Bought Frequency (Replace by 2020)
FCC Bought Frequency (Replace by 2020)

21 543

2550

5410

Add cameras to buses to enhance safety of
3400 students

125
126
127

1
1
1
10
15
10
1
1

$
$
$
$
$
$

15 $
$

Boys High School Uniform Rotation
Girls High School Uniform Rotation
High School Football Helmets
High School Shoulder Pads
Middle School Football Helmets
Middle School Shoulder Pads
Video Wireless Communication
Video Wireless Communication
Total CC 131 - Athletics

34,000
31,000
13,000
350
400
350
$2,000
$2,000
$95,000

$
$
$
$
$
$

34,000
31,000
13,000
3,500
6,000
3,500
2,000
2,000

1,800
27,000

$

27,000 Cameras For Buses
Total CC 543-Transportation

Created: 2/16/15 7:20 AM
Revised: 3/29/2019 12:44 PM

Page 41

Page 4

 FY20 CAPITAL OUTLAY REQUESTS
By Cost Center
Line # Quantity
128
1 $
129
7
130
12
131
132
133
134
135
136
137
138

1

Price
2,000 $
900
105 $
1,000 $
10,560

$27,512,135

Created: 2/16/15 7:20 AM
Revised: 3/29/2019 12:44 PM

Item
Total
2,000 Optec 5000 vision screen screener
$6,300 Audiometer
1,260 Audiometer carrying case
Physio Control Automated External
1,000 Defibrillator (AED)
Total CC 547-Health Services

Account Number
21 547
2130 5810
21 547
2130 5810
21 547
2130 5810

Purpose
3400 Replace outdated and broken vision screener
3400 Replace outdated and broken audiometers
3400 Replace carrying cases for audiometers

21 547

3400 Replace broken AED

2130

5810

$27,512,135 Total Capital Outlay Requests

Page 42

Page 5

 TAX-SUPPORTED FUNDS

 

FY20 PROPOSED BUDGET
TAX-SUPPORTED FUNDS
Recommended Level
REVENUES

Source
Local Property Taxes
State Revenue
Federal Revenue
County (traffic fines)
Other Local Sources
Total Revenues
Cash from Fund Balance
Transfers In
Total Revenues, Transfers & Cash

Combined
General
Fund
$ 68,486,682
85,791,312
11,743,282
1,010,592
5,209,049
$ 172,240,917
764,369
3,155,000
$ 176,160,286

Unrestricted
General
Fund
$ 68,486,682
85,791,312
1,010,592
5,056,552
$160,345,138
764,369
3,155,000
$164,264,507

Restricted
General
Fund
$
11,743,282
152,497
$ 11,895,779
$ 11,895,779

Special
Education
Fund
$ 18,819,280
19,919,079
5,880,448
755,222
$ 45,374,029
814,641
$ 46,188,670

Capital
Outlay
Fund
$ 31,759,672
374,638
245,572
$ 32,379,882
$ 32,379,882

Bond
Redemption
Proof
Fund*
Total
$ 3,519,393 $ 122,585,027
105,710,391
17,998,368
1,010,592
35,194
6,245,037
$ 3,554,587 $ 253,549,415
2,421,466
4,000,476
3,155,000
$ 5,976,053 $ 260,704,891

Combined
General
Fund
$ 112,048,928
37,676,105
18,985,514
6,938,804
510,935
$ 176,160,286
$ 176,160,286

Unrestricted
General
Fund
$106,545,624
35,956,757
14,903,088
6,440,803
418,235
$164,264,507
$164,264,507

Restricted
General
Fund
$ 5,503,304
1,719,348
4,082,426
498,001
92,700
$ 11,895,779
$ 11,895,779

Special
Education
Fund
$ 29,190,719
9,585,465
6,476,145
741,382
44,959
150,000
$ 46,188,670
$ 46,188,670

Capital
Outlay
Fund

Bond
Redemption
Proof
Fund
Total
$
$ 141,239,647
47,261,570
25,833,027
7,680,186
1,375,983
12,788,576
5,976,053
19,658,156
$ 5,976,053 $ 255,837,144
3,000,000
$ 5,976,053 $ 258,837,144

EXPENDITURES

Use
Salaries
Benefits
Purchased Services
Supplies and Materials
Dues and Fees
Capital Acquisition
Debt Services
Total Expenditures
Transfers Out
Reserves
Total Expenditures and Transfers

$

371,368
820,089
12,638,576
13,682,103
$ 27,512,135
3,000,000
$ 30,512,135

*Bond Redemption Fund has been reopened due to the passage of the $190M Bond Referendum.
Created: 1/22/19 1:22 PM
Revised: 3/29/2019 12:34 PM
Printed: 3/29/2019 12:34 PM

Exhibit 1
Page 44

 PROPOSED FY20 OTHER DISTRICT FUNDS
FY20 Proposed < FY19 Approved

Cost
Center

FY20 Proposed 0% - 3% > FY19 Approved

FY19
Adopted

FY20
Proposed

Fund 21 Capital Outlay Fund

$ 26,843,870

$ 27,512,135

$

Fund 31 Bond Redemption Fund

$

-

$

5,976,053

$ 5,976,053

Fund 42 Capital Projects - CIP Projects

$

-

$

3,833,814

$ 3,833,814

Fund 44 Capital Projects - T. Jefferson High

$

-

$ 37,092,360

$ 37,092,360

Capital Projects - Ben Reifel Middle
School

$

-

$ 21,302,728

$ 21,302,728

Fund 46

Cost Center Description

Increase/
(Decrease)
668,265

Fund 51 Food Service Fund

$ 12,135,300

$ 12,633,966

$

Fund 65 Insurance Trust Fund

$ 37,458,413

$ 40,999,602

$ 3,541,189

$ 26,843,870

$ 95,717,090

$ 68,873,220

TOTAL OTHER FUNDS

3/29/2019 8:25 AM

Page 45

498,666

FY20 Proposed 3%+ > FY19 Approved

% Increase/
(Decrease)

Explanation of Recommended Level
Funds routine maintenance, repairs and site
2.49%
improvements.
The Fund was reopened with the passage of
N/A
the September 2019 $190 Million Bond
Referendum.
N/A
Funds major projects for 2019-2020
Funds costs associated with the new Thomas
N/A
Jefferson High School
Funds costs associated with the new Ben
N/A
Reifel Middle School
Increases meal prices by ten cents ($0.10) to
4.11%
meet federal guidelines.
Funds the medical, vision, and dental health
9.45%
insurance program of the District.
N/A

Page 1

 SUMMARY OF
SELF-SUPPORTED FUNDS

 

FY20 PROPOSED BUDGET
SELF-SUPPORTED FUNDS
REVENUES
Community
House
Food
Reprographics
Education
Construction
Service
Fund
Fund
Fund
Fund
$
$
$
$
40,376
7,185,977
84,530
822,374
6,316,741
5,130,814
$
822,374 $ 6,316,741 $
$ 12,441,697
1,952
192,269
$
822,374 $ 6,316,741 $
1,952 $ 12,633,966

Capital
Projects
Fund
$
$
62,228,902
$ 62,228,902

Insurance
Trust
Fund
$
40,999,602
$ 40,999,602
$ 40,999,602

Salaries
Benefits
Purchased Services
Supplies and Materials
Dues and Fees
Capital Acquisition
Total Expenditures
Non-Cash Depreciation Expense
Cash for Equipment
Transfers Out
Total Expenditures & Transfers

Community
House
Food
Reprographics
Education
Construction
Service
Fund
Fund
Fund
Fund
$
128,224 $ 4,815,555 $
$ 4,377,250
37,218
993,208
1,271,215
595,932
601,835
514,084
61,000
440,598
5,967,990
51,283
176,055
330,000
$
822,374 $ 6,902,479 $
$ 12,636,594
11,300
1,952
327,372
330,000
$
822,374 $ 6,913,779 $
1,952 $ 12,633,966

Capital
Projects
Funds
$
3,870,362
58,358,540
$ 62,228,902
$ 62,228,902

Insurance
Trust
Fund
$
40,999,602
$ 40,999,602
$ 40,999,602

Proof
Total
$ 9,321,029
2,301,641
5,582,213
6,469,588
41,226,940
58,688,540
$ 123,589,951
340,624
330,000
$ 123,600,575

Revenues Over Expenditures

$

$

$

$

Source
Property Taxes
State Revenue
Federal Revenue
Other Local Sources
Tuition and Fees
Total Revenue
Cash from Fund Balance
Transfers In
Total Revenue, Transfers & Cash

Proof
Total
$

40,376
7,185,977
41,084,132
12,269,929
$ 60,580,414
62,423,123
$ 123,003,537

EXPENDITURES

Expenditure

Created: 2/22/17 1:20 PM
Printed: 3/29/2019 12:40 PM

-

$

(597,038) $

-

$

-

-

-

(597,038)

Exhibit 2
Page 47

 PROPOSED FY20 ENTERPRISE FUNDS BY PROGRAM
FY20 Proposed < FY19 Approved

FY20 Proposed 0% - 3% > FY19 Approved

Cost
FY19
Tab
Center
Cost Center Description
Proposed
COMMUNITY EDUCATION/KIDS INC ENTERPRISE FUND
573,708

FY20
Proposed
$

586,255

FY20 Proposed 3%+ > FY19 Approved

Increase/
(Decrease)

% Increase/
(Decrease)

12,547

2.19%

74

151

Kids Inc.

$

75

152

Kids Inc.- After School Programs

$ 1,815,301

$ 1,709,370

(105,931)

-5.84%

76

153

Community Outreach

$

442,600

$

325,500

(117,100)

-26.46%

77

154

Adult Education

$

201,042

$

240,897

39,855

19.82%

78

155

Driver's Education

$

237,275

$

238,750

1,475

0.62%

79

158

High School Classes

$

100,123

$

97,910

(2,213)

-2.21%

80

160

ComEd Indirect Costs

$

181,725

$

189,165

7,440

4.09%

81

161

Learning Adventures Pre-School
Programs

$

180,114

$

186,613

6,499

3.61%

82

156

Pre-K Blended Program

$ 3,158,769

$ 3,249,653

90,884

2.88%

$

3,185

$

3,480

295

$

766,027

$

822,374

56,347

Explanation of Recommended Level
Recommended Level 1 of 1: Maintains
program at FY19 level.
Recommended Level 1 of 1: Maintains
program at FY19 level.
Recommended Level 1 of 1: Maintains
program at FY19 level.
Recommended Level 1 of 1: Maintains
program at FY19 level.
Recommended Level 1 of 1: Maintains
program at FY19 level.
Recommended Level 1 of 1: Maintains
program at FY19 level.
Recommended Level 1 of 1: Maintains
program at FY19 level.
Recommended Level 1 of 1: Maintains
program at FY19 level.
Recommended Level 1 of 1: Maintains
program at FY19 level.

HOUSE CONSTRUCTION ENTERPRISE FUND
83

114

House Construction

Recommended Level 1 of 1: Increases the
9.26% annual property insurance from $1,233 to
$1,528 annually.

REPROGRAPHICS FUND
84

061

Reprographics Center

3/29/2019 8:24 AM

7.36%

Recommended Level 1 of 1: Maintains
program at FY19 level.

Page 1
Page 48