stillwaterschools.org · 6/13/2013 · Finance and Operations Policy Review EMID Partnership Plan...

________________________________________________ School Board Goals 2012-2013

Foster a culture of continuous improvement, Build positive relationships and connections, Develop team and leadership capacity, Engage and educate the public,

Align our plans, goals and processes

SCHOOL BOARD LEARNING SESSION A learning session of the School Board is scheduled for Thursday, June 13, 2013 5:30 PM

at Stillwater Public Library, 223 North Third Street, Stillwater, 55082

A G E N D A

5:30 – 5:55 2013-2014 Preliminary Budget (R. Queener) The school board will be provided information on the preliminary budget for the 2013-2014 school year. 5:55 – 6:20 Data Warehouse Update (M. Anderson and C. Balow) School Board members will receive a status update on the newly implemented data warehouse. 6:20 – 6:35 Granicus iLegislate Training (M. Dronen) School Board members will receive training in how to use the iLegislate application on their iPads. 6:35 – 6:45 School Board Working Group Updates As Needed (Board Members) The board members will share processes and communications from their working groups.

School Board Working Groups School Board Committees Curriculum Legislative AMSD MSHSL Executive Personnel and Negotiations Andersen Group NE Metro 916 Finance and Operations Policy Review EMID Partnership Plan League of Local Governments SEE MSBA TAB

Looking Ahead: (LS=Learning Session RM=Regular Meeting)

JUNE JULY June 27 July 18 Certify the District Census (Consent) Activities Program Update (LS) Approval Preliminary 2013-2014 Budget (RM) Approval of Junior High and Senior High Student Handbooks (RM) Closed Session for Superintendent Evaluation Approval Review and Comment – Alternative Facility Projects 2014-2015 (RM) Alternative Facility Projects 2014-2015 (LS/RM) Approval Health and Safety Policy Review (RM) Review and Comment – Alternative Facility Projects 2014-2015 (LS/RM) Approval Health and Safety Budget (RM) Health and Safety Policy Review (LS/RM) Approval Discipline Policy (RM) Health and Safety Budget (LS/RM) Approval Bullying Prohibition Policy (RM) Discipline Policy First Reading (LS/RM) ECFE Auditory Program (LS) Bullying Prohibition Policy First Reading (LS/RM) Curriculum Mapping (RM) Approval Alternative Facility Projects 2014-2015 (LS/RM) Vision 2014 Wrap-up (RM) Future Approval of Elementary Student Handbooks (RM)

Flipped Math Study Results (TBD)

Media/Online Access Model and Plan (LS) – AUG

Teacher Evaluation Update (RM) – AUG

Updated: February 2013

School Board Member Liaison, Working Group and Goal Assignments February 2013

Board Member School Building Committee Assignment Working Group Kathy Buchholz

Afton-Lakeland Valley Crossing

Andersen CAC Alternate Executive* Policy

Amy Burback

Oak Park

Stonebridge Partnership Plan

TIES TAB Alternate

Curriculum Legislative

Finance and Operations

Natalie Fedie

Early Childhood Family Ctr. Stillwater High School

AMSD Legislative Cmte EMID Alternate

Legislative* Finance and Operations

Personnel and Negotiations Executive Alternate

Natasha Fleischman

ALC Rutherford

SEE TIES Alternate

Legislative

George Hoeppner

Lily Lake Stillwater Junior High

EMID TAB

MSHSL

Policy* Executive Curriculum

Tom Lehmann Andersen Oak-Land Junior High

AMSD Council of Local Govt

Andersen CAC

Finance and Operations* Personnel and Negotiations*

Executive

Mike Ptacek Lake Elmo Marine

Withrow

NE Metro 916 SEE

Curriculum* Policy

* Denotes Working Group Chair 2012-13 Board Goal Working Groups

Admin Working Group At learning sessions, continue sharing and discussing best practices focused on student success.

Curriculum Recognize and support innovative classroom and school initiatives.

Executive Follow established communication and decision-making channels. Follow board policies related to governance. Add strategic planning updates and discussion during board meetings.

Finance and Operations Provide the resources, within our financial constraints, to fulfill the completion of the 2012-13 action steps.

Policy Update Results Policies that define the academic program for student success.

Legislative Liaisons Increase presence at State Capitol and visits with legislators.

Liaison with Schools Continue attendance in school buildings and at school events. Become a stronger partner with school PTAs/PTOs. Explain, support and advocate for school district initiatives with community groups and

stakeholders in multiple sites. All Board Members Increase attendance at leadership conferences and seminars.

Improve visibility and transparency. Increase communication among board members from working group meetings.

TIES Data Warehouse Update

June 13, 2013

Purpose

On November 8, 2012, a plan for implementing the Data Warehouse was shared at the School Board meeting. This purpose of this presentation is to give an update on the progress of this implementation.

Vision

I

mpl

emen

tati

on P

lan

Nov Dec Jan Feb Mar-May System

Configuration System

Configuration

Data extract processes

Data extract processes

Data conversion &

loading

Data Conversion and Loading

QA Testing QA Testing QA Testing QA Testing

QA Testing QA Testing

QA Testing

Set-up Stillwater reports &

views

Set-up Stillwater reports &

views Set-up

Stillwater reports &

views

Set-up Stillwater reports & views

Go Live Live on February

4

Trainer and Principal Training

Trainer and Principal Training Teacher Training Teacher Training

Teacher Training Teacher Training

(April 22)

Implementation Steps Completed • System design and Skyward integration completed in mid-

January. • Assessment data loading and user accounts completed in

late January. • System quality assurance completed in early February. • Principals and district leaders received initial training in

early February. • Building leaders trained in early February (train the trainer

model– 66 persons trained). • All teaching staff received initial training on using the “One-

Click” teacher reports on 2/18 staff development day

Implementation Steps Completed • Initial principal and superintendent dashboards are functioning. • A series of data reports and analytics continue to be created and

added to the system. • Additional assessment data is being added as it is collected. • Some special education staff trained as “group managers” to create

special education caseload groups. • Some staff attended training on 4/22 to get an initial view of the

Personalized Learning Plan & Profile. • Continued support to staff to solve login and account issues. • Staff help resources (videos, training materials) available on district

Google Docs and the TIES website.

Example of a “One-Click” Teacher Class Report

Example of a Personalized Learning Profile

Example of a Personalized Learning Plan

Example of a Administrator’s School Profile

Superintendent’s Dashboard

Next Steps • Summer principal training on using Cognos

business intelligence tool and dashboards. • Personalized Learning Plan – Set Up

– Establish behavior reporting standards in Skyward for all schools.

– Determine district criteria and cut scores for 4 domains in system (attendance, behavior, grades, test scores) and enter into system.

– Determine district interventions, student activities and measurement plans and enter into system.

Next Steps • Load all 12-13 MCA data into system in late summer. • Establish expectations for teacher usage. • Establish protocols for building leaders in using the system to foster site

planning. – Determine data components to be housed in Data Warehouse (ie.

Benchmarks, Performance Series fall and spring, etc.) • Continue development of additional administrative analytical reports and

systems. -Local measures of growth (teacher evaluation) and common assessments

• 2013-14 additional hands-on teacher training: – One-Click reports – Personalized Learning Plan – Entering local measures and common assessment data

Conclusion

• A great deal of work has been completed, but there is certainly more to be done to reach the vision shared in the handout.

• Questions?

STILLWATER AREA PUBLIC SCHOOLS Independent School District No. 834

2013-14 PRELIMINARY BUDGET

Stillwater, Minnesota June 2013

- THIS PAGE INTENTIONALLY LEFT BLANK -

STILLWATER AREA PUBLIC SCHOOLS


INDEPENDENT SCHOOL DISTRICT NO. 834 STILLWATER, MINNESOTA

1875 South Greeley Street

Stillwater, MN 55082 www.stillwater.k12.mn.us

651-351-8321

Finance Department Dr. Ray Queener, Assistant Superintendent

[email protected]

Lynne Ritzer, Supervisor of Financial Services

Kathy Tuenge, District Accountant

Sandy Manor, Admin Assistant

Sue Brochman, Accounts Processing Technician

Patty Ridley, Accounts Processing Technician

June 2013

Independent School District 834 We Learn Not For School But For Life

TABLE OF CONTENTS

Page

SECTION I – INTRODUCTION

School Board and Administration i

Strategic Roadmap ii

History of District 834 – Stillwater Area Public Schools iii

2013-14 Preliminary Budget Overview iv - vii

SECTION II – 2013-14 PRELIMINARY BUDGET

2013-14 Preliminary Budget – Process and Assumptions 1

2013-14 Preliminary Budget – Fund Detail 2 - 8

2013-14 Preliminary Budget – Summary 9

SECTION III - SUMMARY

Summary of Revenues by Source Category and Fund 10

Summary of Expenditures by Object Category and Fund 11

Budget Detail Summary – Revenue By Source Code 12 – 16

Budget Detail Summary – Expenditure By Object Code 17 – 26

SECTION IV - GLOSSARY

Revenue Codes 27 – 30

Expenditure Codes 31

SECTION I

Introduction


Section I ~ Introduction

- i -

SCHOOL BOARD

Ms. Kathy Buchholz Board Chair

Mr. Tom Lehmann Vice Chair

Ms. Natalie Fedie Treasurer

Mr. George Hoeppner Clerk

Dr. Mike Ptacek Director

Ms. Natasha Fleischman Director

Ms. Amy Burback Director

ADMINISTRATION

Dr. Corey Lunn Superintendent of Schools

Dr. Ray Queener Assistant Superintendent of Business and Administrative Services

Mr. Mike Redmond Executive Director of Secondary Education

Dr. Mary Anderson

Ms. Cathy Moen

Executive Director of Elementary Education

Director of Administrative Services

Mr. Denny Bloom Director of Operations

Mr. Paul Lee Director of Student Support Services

Ms. Lori Brink Director of Community Education and Community Relations

Ms. Carissa Keister Coordinator of Community Engagement


- ii -



- iii -

A BRIEF HISTORY OF DISTRICT 834

Stillwater Area Public Schools – Independent School District #834 – has a long and proud tradition. Minnesota's first schoolhouse was built in Stillwater in 1848, a year before Minnesota became a territory. Stillwater became the state's first school district just two years later. The district has a tradition of high expectations, high standards and outstanding achievement. It is also a system dedicated to continuous improvement.

From the first one-room schoolhouse, Stillwater Area Public Schools has grown to serve more than 8,560 students in 10 elementary schools (K-6), two junior high schools (grades 7-9), one high school (grades 10-12), and an alternative learning center for secondary students, and a new early childhood family center which serves families with young children, from birth to age 5.

The district stretches 30 miles along the St. Croix River from Marine on St. Croix south to Afton, and covers approximately 150 square miles. The district encompasses 18 communities, including: Afton, Bayport, Baytown Township, Grant, a portion of Hugo, Lake Elmo, Lakeland, Lakeland Shores, Lake St. Croix Beach, Marine on St. Croix, May Township, Oak Park Heights, St. Mary’s Point, Stillwater, Stillwater Township, West Lakeland Township, Withrow and a portion of Woodbury. The area population is approximately 59,484.

Transportation services are provided to over 7,000 public, non-public and charter school students. Buses are scheduled to make over 3,000 stops every day as they transport students to and from over 20 sites, both within and outside the district. Beginning in 2009, transportation registration is required for Stillwater Area High School students and for all non-public and charter school students yearly. Families may also decline transportation if they will not need to be transported. Students in grades Kindergarten through 10th grade receive annual school safety training. On each school day, District 834 schools serve approximately 5,000 meals (lunches). Breakfast is also served in nine (9) school buildings.

As a district we rank among the highest-performing school districts in the state. Stillwater has built and maintained an exceptional reputation for excellence across the state and nation. Our schools are recognized as a leader in technology and innovative education. Our students and our staff members are consistently recognized for their successes in academics, fine arts, athletics, technology, integration and more.

The district offers the best of both worlds. It is large enough to provide a wide variety of opportunities for students, while maintaining a personal, caring and individualized education. The district strives to develop learners who are innovative, creative, and prepared for a rapidly changing world. Expectations are high and students of all abilities are challenged, supported and motivated at every level – from early childhood through high school.

We offer learning opportunities for students of all abilities, including exceptional programs for Special Education and Gifted and Talented students. Because of our experience, our expertise, and our size, we are able to offer our learners opportunities to grow and develop at their own pace.

Welcome to a community and a school system built on a solid tradition of excellence!


- iv -

2013-14 PRELIMINARY BUDGET OVERVIEW

Introduction

The Preliminary Budget is adopted by the Board of Education each June. The Preliminary Budget, which gives the district expenditure authority to begin the fiscal year, is built on conservative enrollment projections and estimates of revenues. During the middle of the fiscal year, the Board will adopt a Revised Budget which is updated based on the October 1 student enrollment and revised revenue estimates. Since the Revised Budget is based on the enrollment and projected attendance of those students, that budget is still a projection. It is usually revised again during the spring, primarily to update federal program revenues and expenditures.

Education finance can vary greatly due to many uncontrollable variables. Budgets are developed with several assumptions and projections. Typically, the actual revenues are greater than projected revenues and actual expenditures are less than projected expenditures, leaving the district with additional funds in the fund balance. This is due to using an intentionally conservative planning and budgeting process.

Budget Timeline

The school district’s budget timeline reflects many overlapping processes. The general timeline is listed below.

Spring • Administration completes preparation of Preliminary Budget for the next school year, including:

compiling capital requests, completing a Five Year General Fund Forecast and developing recommendations through a Budget Development Committee.

• Board of Education takes action on capital budget for the next school year. • Board of Education takes action on Budget Assumptions and Timeline for the next school year.

Summer • Board of Education reviews and approves Preliminary Budget by June 30 for the next school year. • Administration submits proposed local property tax levy for next calendar year to Minnesota

Department of Education. • Administration closes district’s financial books and begins audit process for the previous school

year. Fall

• Board of Education approves preliminary property tax levy in September for next calendar year and next school year.

• Administration and audit firm complete district audit and financial report for the previous school year, and report is approved by the Board of Education.

• Administration completes preparation of the Revised Budget for the current school year. • Board of Education holds truth-in-taxation hearing in November or December for the proposed

property tax levy for the next school year. Winter

• Board of Education approves the Revised Budget for current school year. • Board of Education certifies final property tax levy in December for next calendar year and next

school year. • Administration prepares capital budget for next school year. • Administration begins preparation of Preliminary Budget for next school year.


- v -

Budget Assumptions

Many variables comprise the district’s budget. The district makes conservative assumptions on those variables in order to avoid deficits. Examples of the variables with additional information are listed below.

Enrollment Trends and Enrollment Projections

Enrollment in the district decreased slightly for the 2012-13 school year and is projected to decline for 2013-14. Figure 1 shows the enrollment trends for each level over the last five years. The district revises the enrollment projections based on new information, actual enrollment on October 1 and any other changes that affect enrollment each fall. Since enrollment drives most of the district’s revenue, a conservative approach (estimating that fewer students will attend District 834 schools) is used for enrollment projections.

Employee Contracts The Preliminary Budget includes approved contracts for 2013-14. For 2013-14 the district will continue with a self-funded health insurance plan. Insurance rates will increase by 6.5%, which will cover increased costs for stop loss insurance, Health Care Reform mandates, and increasing of the reserve. The district uses actual calculations of salary and benefits for agreements that are in place and there is not a projected change to current salary and benefit levels for expiring contracts. This rate increase is not reflected in the preliminary budget pending settlements of open contracts.

General Education Revenue This is the largest component of state aids. It is developed by actual number of students and formula allowances set by the legislature. The revenue projections are based on the projected October 1 enrollment with assumptions for “in-out” migration.

School Allocations The district builds the Preliminary Budget on enrollment projections. For staffing purposes, elementary school staffing allocations are provided through the allocation of sections, based on projected enrollments. Enrollments are periodically reviewed and revised to ensure consistency with Board approved staffing ratios. Secondary school staffing allocations are distributed using a zero based allocation process, based on projected enrollments. Allocations are adjusted as needed to address changes in enrollment throughout the school year.

0

2000

4000

6000

8000

10000

2009 2010 2011 2012 2013S

tud

ents

Figure 1

Enrollment TrendsOctober 1

10-12 7-9 K-6


- vi -

Special Education Revenue Some special education revenue calculations, such as special education excess cost aid, are based on the general education revenue estimate. Also, the district is conservative when developing the special education expenditure budget. Due to the unknown number of students that will be identified as special education students, the district tries to estimate liberally, potentially generating a larger than expected expenditure budget for the Preliminary Budget. In 2006-07 the State mandated a change as to how school districts serving non-resident special education students received revenue. This is known as Special Education tuition billing. Data is not finalized until well into the next fiscal year, leaving some variability in revenue estimates. Payment Delays, Tax Shifts and Legislative Changes The 2011 Legislature enacted legislation that increased the payment delay to school districts. Included in the legislation are payment delays and two accounting shifts that have an impact on the cash flow of the school district but not a significant impact on the overall budget. The payment shift for 2013-14 includes a projected payment of 86% of the revenue earned with the remaining 14% to be paid in 2014-15. The current payment shift continues until the state economy improves to decrease the shift, however, additional legislative actions are possible.

Additionally, beginning in 2010-11, a very large property tax revenue shift occurred. School districts receive property tax revenue in May and October of each calendar year. This revenue is used for the following school year. Per new legislation, school districts are required to recognize 48.6% of the revenue received in May of 2013 for the current 2012-13 school year. This allows the state to postpone state aid payments until the following fiscal year (2013-14). Again, this is a cash flow challenge for the District compounded by the loss of interest due to less revenue to invest. This tax shift is planned to continue unless revised as part of legislative actions.

Finally, the 2013-14 Preliminary Budget does not include any projected changes to revenue based upon the 2013 Legislative process. Those changes, the largest of which is an increase to the General Education formula allowance of 1.5%, will be reflected in the 2013-14 Revised Budget.


- vii -

Summary – 2013-14 Preliminary Budgets

The 2013-14 Preliminary Budget reflects a decrease in the fund balance for the general fund compared to the 2012-13 Revised Budget. This decrease represents an intentional use of the fund balance to bridge the gap from revenues and expenditures due to flat or declining state funding. Revenues

Legislative changes over the years have changed the portion of revenue that come from the state. Currently, the state is responsible for a large percentage (60%) of the total district revenues (see Figure 2). The percentage of district revenues that come from local property taxes has been increasing since 2002-03 due to shifts back to property taxes from state aid.

Figure 2

Expenditures

In a service organization, like a public school district, most expenditures consist of salaries and benefits for employees who provide direct or indirect services to students, i.e., teachers, principals, administrators, support staff (custodians, food service workers, paraprofessionals, technical support, coordinators/supervisors/specialists). For 2013-14, salaries and benefits make up 76% of the district’s general fund budget and 65% of the district’s total budget as shown in Figure 3. Purchased services (such as heating, electricity, insurance and telecommunication costs) comprise 15% of the budget. Supplies, materials, capital and other expenditures total 20% of the total budget. Historically, the district’s budget managers monitor expenditures closely and typically come in under budget. This allows schools to carryover unspent funds for future expenditures which will increase the fund balance.

Figure 3

45%

20%

15%

5%

5%10%

2013-14 PreliminaryExpenditure Budget

All Funds, All Object Codes

Salaries

Benefits

Purchased Services

Supplies & Materials

Capital Expenditures

Other Expenditures

28%

60%4%

8%

2013-14 PreliminaryRevenue Budget

All Funds, All Sources

Property Taxes

State Aids & Credits

Federal Aid

Other

SECTION II

2013-14 Preliminary Budget

- THIS PAGE INTENTIONALLY LEFT BLANK –

Section II ~ 2013-14 Preliminary Budget

- 1 -

Staffing Allocations* 2012-13 2013-14

Kindergarten – Gr. 1 20.42 20.42 Grades 2-3 24.42 24.42 Grades 4-6 28.42 28.42

Grades 7-12 32.08 32.08 Table 1

*This does not represent average class size.

Supply and Material Allocations Per Student Elementary 2012-13 2013-14Supply and Material $36.48 $36.12Library/Media 9.13 9.04Capital 16.44 16.44 Secondary 2012-13 2013-14Supply and Material $55.94 $55.38Library/Media 13.28 13.15Capital 24.65 24.65

Table 2


Budget Process and Assumptions School district budgets are comprised of revenues and expenditures. Revenues are primarily received based on student enrollment and actual expenditures. The largest percentage of the school district’s revenue comes from the state through formulas based on student enrollment. The formula allowance for the general education aid from the state is $5,224 per pupil unit (weighted student counts depending on grade level of enrollment). Of all the district’s General Fund expenditures, 76% are salaries and benefits for district employees. As an educational service organization serving students, it is expected that employee costs would be the largest portion of the budget. Below are some of the processes and assumptions that are included in the budgeting cycle. Enrollment The Preliminary Budget is based on a projected enrollment for October 1. The Revised Budget is based on the actual October 1 enrollment and is estimated to follow historical trends for actual year-end ADM (average daily membership) in which the district receives revenue. Staffing allocations Staff are allocated to buildings on a student to staff ratio determined by the Board of Education. The staffing ratios for 2013-14 are listed in Table 1. Staffing ratios do not equate to average class sizes and are only used to determine the number of FTE (full time equivalent) assigned to each building. Non-salary budgets School budgets for purposes other than employee salary and benefits are based on a system of allocation formulas. These formulas are adjusted as determined by the Board of Education during the budgeting process. Table 2 shows the Supply and Material per-pupil allocations for 2012-13 and 2013-14. The Supply/Material and Library/Media allocations have been decreased by 1% from the 2012-13 levels as part of the Board approved budget parameters, with a hold-back of 2.5%. An adjustment will be made on October 1, based on the enrollment at that time. Staff development Funds to be used for staff development are allocated to buildings based on the number of FTE (full time equivalent) compared to the total district FTE. The total allocated to buildings for 2013-14 is $135,000 and is divided between schools based on the number of teachers assigned to the building. The remaining amount of revenue is set aside for staff development and is allocated for districtwide staff development activities.


- 2 -

2013-14 Preliminary Budget – Fund Detail

General Fund The General Fund is the primary operating budget for the district. It accounts for the revenues and expenditures of the district operations. The General Fund includes accounts for Capital Expenditures and Transportation. By statute, the district is obligated to account for capital expenditures separately from the General Fund. The district chooses to also maintain a separate account for transportation. Although all three accounts comprise the General Fund and are reported to the state as such, the Preliminary Budget information is broken apart and is located in the tables below.

2012-13 2013-14General Fund 2011-12 Revised Preliminary Rev. / Prel. Rev. / Prel.

Actual Budget Budget Change % Change

Beginning Fund Balance 20,517,543 19,572,379 14,474,254 (5,098,125) -26.05%

Revenues 87,268,582 87,449,427 85,387,046 (2,062,381) -2.36%

Expenditures 88,213,746 92,547,552 90,944,990 (1,602,562) -1.73%

Revenues less Expenditures (945,164) (5,098,125) (5,557,944) (459,819)

Ending Fund Balance 19,572,379 14,474,254 8,916,310 (5,557,944) -38.40%

Comparison of 2013-14 Preliminary Budget to 2012-13 Revised Budget Revenue Preliminary 2013-14 revenue estimates are $2,062,381 less than the 2012-13 Revised Budget primarily due to decreases in operating levy revenue due to a reduction of adjustments, a decrease in state aids due to enrollment changes and the assumption that there are no carryovers. Expenditures Preliminary 2013-14 expenditures decreased by $1,602,562 from the 2012-13 Revised Budget primarily due to the assumption that there are no carryovers or grants. The detailed changes in the expenditures are listed on the following pages in the descriptions of program expenditure categories. The total revenues and total expenditures for the General Fund include reserved categories for Health and Safety, Operating Capital and Staff Development. The net revenue budget after subtracting these categoricals is $81,438,057. The net expenditure budget after subtracting these categoricals is $87,239,239. Expenditures exceed revenues, thereby decreasing the unassigned fund balance to 3.91% of expenditures. The spend down of the fund balance was planned as part of the budget development process. The total fund balance for the General Fund is projected to decrease from $14.5 million to $8.9 million in the Preliminary 2013-14 Budget. The unassigned fund balance (the amount of unallocated funds) is projected to decrease from $9.4 million to $3.6 million. The Board’s goal of reaching a 5% unassigned fund balance has not been met.


- 3 -

Capital Expenditure Account Included within the General Fund is the Capital Expenditure Account. Listed below are the reserved revenues and expenditures projected in the Capital Expenditure Account. The revenue is decreasing due to fewer projected students. The projected decrease in expenditures is primarily due to less projected equipment purchases. The projected fund balance will increase from $2.6 million to $2.8 million compared to the 2012-13 Revised Budget.

2012-13 2013-14

General Fund 2011-12 Revised Preliminary Rev. / Prel. Rev. / Prel.

Capital Expenditure Account Actual Budget Budget Change % Change

Beginning Fund Balance 2,255,092 2,280,624 2,610,013 329,389 14.44%

Revenues 2,727,823 3,626,625 3,444,011 (182,614) -5.04%

Expenditures 2,702,291 3,297,236 3,243,828 (53,408) -1.62%

Revenues less Expenditures 25,532 329,389 200,183 (129,206)

Ending Fund Balance 2,280,624 2,610,013 2,810,196 200,183 7.67%

Expenditures by Program The district tracks expenditures by program series defined in UFARS (Uniform Financial Accounting and Reporting Standards) which is mandated by the State of Minnesota. The table below shows the total General Fund sorted by program series and compares the Revised 2012-13 Budget to the Preliminary 2013-14 Budget.


Actual Budget Budget Change % ChangeAdministration 3,122,054 3,320,224 3,260,040 (60,184) -1.81%District Support Services 3,159,623 3,598,295 3,682,381 84,086 2.34%Regular & Vocational Instruction 44,459,541 46,858,198 45,496,116 (1,362,082) -2.91%Special Education Instruction 15,078,470 15,286,676 15,125,863 (160,813) -1.05%Instructional Support Services 4,872,233 5,129,596 5,223,637 94,041 1.83%Pupil Support Services 3,174,016 3,392,449 3,252,179 (140,270) -4.13%Transportation (Pupil Support) 6,490,254 6,142,163 6,039,782 (102,381) -1.67%Operations and Maintenance 7,402,106 7,759,951 7,815,155 55,204 0.71%Fiscal and Other Fixed Costs 455,449 1,060,000 1,049,837 (10,163) -0.96%Total 88,213,746 92,547,552 90,944,990 -1,602,562 -1.73%

Administration This program accounts for the expenditures related to the Board of Education, Superintendent, school principals, support staff and related supply and materials for these departments. The decrease of $60,184 from the 2012-13 Revised Budget is primarily due to a decrease in the teaching and learning budget due the purchase of a data warehouse system ($121,000) which had been included in the 2012-13 Revised Budget, along with an increase in technical support position hours to provide standardized staffing to elementary buildings ($28,940) and an innovation grants addition ($25,000).


- 4 -

District Support Services This program accounts for expenditures related to the Assistant Superintendent of Business and Administrative Services, Finance support staff, Director of Administrative Services, Technology Coordinator, Human Resources staff, and related supply and materials for these departments. The increase of $84,086 from the 2012-13 Revised Budget is primarily for district wide marketing activities ($51,915) along with implementation of an electronic evaluation system ($40,000). Regular and Vocational Instruction This program accounts for elementary, secondary and vocational teachers, instructional paraprofessionals, extra and co-curricular staff, and related supply and materials for these departments. The decrease of $1,362,082 from the 2012-13 Revised Budget is primarily due to repurposed funds for the strategic plan ($1,082,943) and the assumption of no carryovers ($540,205) along with an increase for tuition ($195,000) and in TRA rates ($122,490). Special Education Instruction This program accounts for all Student Support Services administrators, special education teachers, special education paraprofessionals, special education support staff, psychologists, and related supply and materials for these departments. The decrease of $160,813 from the 2012-13 Revised Budget is primarily due to paraprofessional staffing changes ($122,169) and a reduction in federal programs ($91,545) along with an increase in TRA rates ($32,313). Instructional Support Services This program accounts for the expenditures related to assistant principals, assistant principals’ support staff, Instructional Support Services staff, Teaching and Learning support staff, and librarians. This program also accounts for curriculum expenditures and related staff development as well as related supply and materials for these departments. The increase of $94,041 from the 2012-13 Revised Budget is primarily due to the addition for the strategic plan ($658,700), additional staff development funds ($200,572) and an increase in technical support positions/hours to provide standardized staffing to elementary buildings ($54,335) along with the assumption that there is no carryover for grants and staff development ($767,256), which were included in the 2012-13 Revised Budget. Pupil Support Services (Including Transportation) This program accounts for expenditures related to counselors, lunchroom supervision (not accounted for in the Food Service Fund), related support staff and related supply and materials for these departments. The decrease of $242,651 from the 2012-13 Revised Budget is primarily due to a reduction of transportation costs due to the grandfathering removal ($70,000) and 1% reduction ($32,381) along with a decrease due to the assumption that there is no carryover for the safe schools budget ($128,557) which was included in the 2012-13 Revised Budget.


- 5 -

Operations and Maintenance This program tracks expenditures related to custodial staff, grounds staff, related support staff, utilities, and related supply and materials for these departments. The increase of $55,204 from the 2012-13 Revised Budget is primarily due to the addition for the strategic plan ($106,850) and decreases for health and safety projects ($34,877). Fiscal and Other Fixed Costs (formerly listed as Property and Liability Insurance) This program accounts for expenditures related to the premiums for the district’s property and liability and errors and omissions insurance as well as payments of principal and interest for the retirement of long-term and non-bonded obligations. The decrease of $10,163 from the 2012-2013 Revised Budget is primarily due to a small decrease for the Certificates of Participation payments for the new Early Childhood Family Center.

Food Service Fund The Food Service Fund accounts for revenues and expenditures for providing food services in schools. Since 2004-05, Stillwater Area Public Schools has provided food services to Mahtomedi Schools on a fee basis. The additional revenue from this partnership allows the district to employ a nutritionist to plan menus and work on healthy lunch options as well as support the District 834 food service program.

2012-13 2013-14Food Service Fund 2011-12 Revised Preliminary Rev. / Prel. Rev. / Prel.


Beginning Fund Balance 455,577 365,015 332,859 (32,156) -8.81%

Revenues 3,745,985 3,906,221 3,781,402 (124,819) -3.20%

Expenditures 3,836,547 3,938,377 3,840,778 (97,599) -2.48%

Revenues less Expenditures (90,562) (32,156) (59,376) (27,220)

Ending Fund Balance 365,015 332,859 273,483 (59,376) -17.84%

Revenues are increasing primarily in the commodity rebate ($50,000) and distribution ($45,000) programs along with a projected decrease in participation ($43,900). Expenditures are decreasing primarily to better reflect projected food costs ($97,000).


- 6 -

Community Service Fund

The Community Service Fund is used to track all revenues and expenditures related to providing a community education program.

2012-13 2013-14Community Service Fund 2011-12 Revised Preliminary Rev. / Prel. Rev. / Prel.



Revenues 3,777,363 4,064,058 4,125,417 61,359 1.51%

Expenditures 3,815,134 4,101,417 4,198,111 96,694 2.36%



Revenues are increasing primarily due to a 3% increase in School Age Care fees ($53,509), new grant source ($25,050), additional weekly rental ($22,765), and re-instituting the summer theater production ($19,515) along with a decrease due to the expired Joint Powers Agreement with Mahtomedi ($67,000). Expenditures are projected to increase primarily due to settlement costs for Community Ed Assistants ($28,151) and additional costs for the district receptionist ($20,712).

Building Construction Fund

The Building Construction Fund is used to track the revenues and expenditures for the alternative facilities (deferred maintenance) program and other construction projects.

2012-13 2013-14

Building Construction Fund 2011-12 Revised Preliminary Rev. / Prel. Rev. / Prel.


Beginning Fund Balance 10,484,802 2,590,664 2,032,688 (557,976) -21.54%

Revenues 4,002,227 2,998,024 2,216,866 (781,158) -26.06%

Expenditures 11,896,365 3,556,000 4,237,043 681,043 19.15%

Revenues less Expenditures (7,894,138) (557,976) (2,020,177) (1,462,201)

Ending Fund Balance 2,590,664 2,032,688 12,511 (2,020,177) -99.38%

Revenues are decreasing to reflect projected levy amount. Expenditures are increasing primarily to reflect more planned projects district wide. Approximately $4.2 million will be expended during the 2013-14 fiscal year for various deferred maintenance projects district wide.


- 7 -

Debt Service Fund

The Debt Service Fund is used to account for the district’s principal and interest payments as well as the revenue received for such payments. The principal and interest payments are for the district’s long-term debt or approved bond issues.

2012-13 2013-14

Debt Service Fund 2011-12 Revised Preliminary Rev. / Prel. Rev. / Prel.



Revenues 22,727,704 10,077,900 9,737,104 (340,796) -3.38%

Expenditures 15,100,938 9,972,740 9,727,663 (245,077) -2.46%

Revenues less Expenditures 7,626,766 105,160 9,441 (95,719)


Revenues are decreasing to reflect projected levy amount and reflects the actual amount to be received from the local levy for debt service payments. The decrease in expenditures is reflective of estimated principal and interest payments for bonds. OPEB Debt Service Fund Included within the Debt Service Fund is the OPEB Debt Service Fund. Listed below are the reserved revenues and expenditures projected in the OPEB Debt Service Fund. This fund is used to account for all revenues and expenditures related to the OPEB Bonds.

2012-13 2013-14

OPEB Debt Service Fund 2011-12 Revised Preliminary Rev. / Prel. Rev. / Prel.


Beginning Fund Balance 208,445 278,991 284,155 5,164 1.85%

Revenues 1,484,531 1,422,852 1,427,655 4,803 0.00%

Expenditures 1,413,985 1,417,688 1,419,273 1,585 0.00%

Revenues less Expenditures 70,546 5,164 8,382 3,218

Ending Fund Balance 278,991 284,155 292,537 8,382 2.95%


- 8 -

Trust Fund

Previously, the Trust Fund primarily accounted for the revenues and expenditures of the Partnership Plan. Since the 2005-06 school year the Trust Fund has primarily been used for scholarships.

2012-13 2013-14

Trust Fund 2011-12 Revised Preliminary Rev. / Prel. Rev. / Prel.


Beginning Fund Balance 222,361 213,202 213,202 0 0.00%

Revenues 25,341 0 0 0 0.00%

Expenditures 34,500 0 0 0 0.00%

Revenues less Expenditures (9,159) 0 0 0

Ending Fund Balance 213,202 213,202 213,202 0 0.00%

OPEB Trust

In February 2009, $19.2 million of General Obligation Taxable OPEB (Other Post Employment Benefits) Bonds were sold to be used to help offset future retirement expenditures. The funds were placed in an irrevocable trust meaning these funds can only be used for this purpose. As of June 30, 2012 the balance in the OPEB Trust Account is $15,114,148.


- 9 -

2013-14 PRELIMINARY BUDGET SUMMARY

PROJECTED REVENUES, EXPENDITURES AND FUND BALANCEBY FUND 2013-14

Proj. Fund 2013-14 2013-14 Proj. FundBalance Revenue Expenditure Balance

Fund 6/30/13 Budget Budget 6/30/14

General Fund 14,474,254 85,387,046 90,944,990 8,916,310

Food Service Fund 332,860 3,781,402 3,840,778 273,484

Community Service Fund 340,497 4,125,417 4,198,111 267,803

Sub-Total Operating Funds 15,147,611 93,293,865 98,983,879 9,457,597

Building Construction Fund 2,032,688 2,216,866 4,237,043 12,511

Debt Service Fund 14,551,109 9,737,104 9,727,663 14,560,550

Trust Fund 213,202 0 0 213,202

Sub-Total Non-Operating Funds 16,796,999 11,953,970 13,964,706 14,786,263

Total All Funds 31,944,610 105,247,835 112,948,585 24,243,860

SECTION III

Summary

Section III ~ Summary

- 10 -

2011-12 Pct. of 2012-13 2013-14 Pct. of Percent Amount Fund Source Category Actual Total Prelim. Budget Total Change Change

01 General Fund

Property Taxes 17,514,084 20.07% 18,065,901 17,091,080 20.02% -5.40% (974,821)

State Aids & Credits 62,305,207 71.39% 62,575,008 62,224,642 72.87% -0.56% (350,366)

Federal Aid 3,982,571 4.56% 2,892,514 2,799,718 3.28% -3.21% (92,796)

Other 3,466,720 3.97% 3,916,004 3,271,606 3.83% -16.46% (644,398)

Total General Fund 87,268,582 100.00% 87,449,427 85,387,046 100.00% -2.36% (2,062,381)

02 Food Service

Property Taxes 0 0.00% 0 0 0.00% 0.00% 0

State Aids & Credits 117,673 3.14% 118,870 116,600 3.08% -1.91% (2,270)

Federal Aid 892,364 23.82% 1,095,400 959,500 25.37% -12.41% (135,900)

Other 2,735,949 73.04% 2,691,951 2,705,302 71.54% 0.50% 13,351

Total Food Service 3,745,986 100.00% 3,906,221 3,781,402 100.00% -3.20% (124,819)

04 Community Service

Property Taxes 864,802 22.89% 883,421 876,323 21.24% -0.80% (7,098)

State Aids & Credits 572,696 15.16% 519,449 520,798 12.62% 0.26% 1,349

Federal Aid 551 0.01% 1,680 1,228 0.03% -26.90% (452)

Other 2,339,315 61.93% 2,659,508 2,727,068 66.10% 2.54% 67,560

Total Comm. Service 3,777,364 100.00% 4,064,058 4,125,417 100.00% 1.51% 61,359

06 Building Construction

Property Taxes 2,957,788 73.90% 2,996,024 2,214,866 99.91% -26.07% (781,158)

Other 1,044,439 26.10% 2,000 2,000 0.09% 0.00% 0

Total Bldg Construction 4,002,227 100.00% 2,998,024 2,216,866 100.00% -26.06% (781,158)

07&47 Debt Service

Property Taxes 9,775,753 43.01% 10,027,900 9,697,104 99.59% -3.30% (330,796)

State Aids & Credits 280,090 1.23% 0 0 0.00% 0.00% 0

Other 12,671,861 55.76% 50,000 40,000 0.41% -20.00% (10,000)

Total Debt Service 22,727,704 100.00% 10,077,900 9,737,104 100.00% -3.38% (340,796)

08 Trust

Other 25,341 100.00% 0 0 0.00% 0.00% 0

All Funds

Property Taxes 31,112,427 25.60% 31,973,246 29,879,373 28.39% -6.55% (2,093,873)


Federal Aid 4,875,486 4.01% 3,989,594 3,760,446 3.57% -5.74% (229,148)

Other 22,283,625 18.33% 9,319,463 8,745,976 8.31% -6.15% (573,487)

Total All Funds 121,547,204 100.00% 108,495,630 105,247,835 100.00% -2.99% (3,247,795)

Revised - Preliminary

SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND

Rev. Budget


- 11 -

2011-12 Pct. of 2012-13 2013-14 Pct. of Percent Amount Fund Object Category Actual Total Prelim. Budget Total Change Change

01 General Fund Salaries 47,293,674 53.61% 48,132,962 47,329,289 52.04% -1.67% (803,673) Benefits 20,043,371 22.72% 21,072,764 21,305,594 23.43% 1.10% 232,830 Purchased Services 16,170,104 18.33% 15,678,777 15,511,510 17.06% -1.07% (167,267) Supplies & Materials 2,038,566 2.31% 3,866,355 3,301,213 3.63% -14.62% (565,142) Capital Expenditures 1,945,621 2.21% 2,490,054 2,131,666 2.34% -14.39% (358,388) Debt Service 237,692 0.27% 830,000 822,138 0.90% -0.95% (7,862) Other Expenditures 484,718 0.55% 476,640 543,580 0.60% 14.04% 66,940


02 Food Service Salaries 1,289,128 33.60% 1,284,985 1,277,665 33.27% -0.57% (7,320) Benefits 590,659 15.40% 593,512 615,263 16.02% 3.66% 21,751 Purchased Services 457,215 11.92% 456,250 455,150 11.85% -0.24% (1,100) Supplies & Materials 1,490,619 38.85% 1,543,630 1,448,700 37.72% -6.15% (94,930) Capital Expenditures 2,506 0.07% 53,000 37,000 0.96% -30.19% (16,000) Other Expenditures 6,420 0.17% 7,000 7,000 0.18% 0.00% 0 Total Food Service 3,836,547 100.00% 3,938,377 3,840,778 100.00% -2.48% (97,599)

04 Community Service Salaries 2,202,533 57.73% 2,328,274 2,382,805 56.76% 2.34% 54,531 Benefits 722,341 18.93% 763,043 801,439 19.09% 5.03% 38,396 Purchased Services 598,749 15.69% 705,292 715,543 17.04% 1.45% 10,251 Supplies & Materials 179,634 4.71% 221,876 213,057 5.08% -3.97% (8,819) Capital Expenditures 57,442 1.51% 26,610 29,800 0.71% 11.99% 3,190 Other Expenditures 54,434 1.43% 56,322 55,467 1.32% -1.52% (855) Total Comm. Service 3,815,134 100.00% 4,101,417 4,198,111 100.00% 2.36% 96,694

06 Building Construction Salaries 80,683 0.68% 85,800 62,643 1.48% -26.99% (23,157) Benefits 33,140 0.28% 34,200 34,200 0.81% 0.00% 0 Purchased Services 1,331,067 11.19% 492,000 275,000 6.49% -44.11% (217,000) Supplies & Materials 2,257 0.02% 15,000 0 0.00% 0.00% (15,000) Capital Expenditures 10,449,218 87.84% 2,929,000 3,865,200 91.22% 31.96% 936,200 Debt Service 0 0.00% 0 0 0.00% 0.00% 0 Other Expenditures 0 0.00% 0 0 0.00% 0.00% 0 Total Bldg. Const. 11,896,365 100.00% 3,556,000 4,237,043 100.00% 19.15% 681,043

07&47 Debt Service Other 15,100,938 100.00% 9,972,740 9,727,663 100.00% -2.46% (245,077)

08 Trust Other 34,500 100.00% 0 0 0.00% 0.00% 0

All Funds Salaries 50,866,018 41.39% 51,832,021 51,052,402 45.20% -1.50% (779,619) Benefits 21,389,511 17.40% 22,463,519 22,756,496 20.15% 1.30% 292,977 Purchased Services 18,557,136 15.10% 17,332,319 16,957,203 15.01% -2.16% (375,116) Supplies & Materials 3,711,076 3.02% 5,646,861 4,962,970 4.39% -12.11% (683,891) Capital Expenditures 12,454,787 10.13% 5,498,664 6,063,666 5.37% 10.28% 565,002 Other Expenditures 15,918,701 12.95% 11,342,702 11,155,848 9.88% -1.65% (186,854) Total All Funds 122,897,230 100.00% 114,116,086 112,948,585 100.00% -1.02% (1,167,501)

SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND


Rev. Budget

BUDGET DETAIL SUMMARY


- 12 -

REVENUE BY SOURCE

2009-10 2010-11 2011-12 2012-13 2013-14SRC DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES

GENERAL FUND 001 Property Tax Levy-General 15,313,102 14,872,602 16,855,728 17,966,262 17,074,097 Decreased to reflect reduction of referendum

adjustments. 005 Reemployment Compensation Levy 37,269 40,096 85,057 99,639 16,983 Decreased to reflect prior year negative reemployment

adjustments.

020 Property Tax Shift Recognition 0 7,692,769 573,300 0 0

021 Tuition from MN School Dists 50,509 49,114 72,884 86,400 10,000 Decreased due to no carryover and to better reflect projected revenue.

022 SPED Purch Serv from Oth MN 41,233 41,193 39,200 40,000 40,000

040 Tuition for On-line Courses 1,785 180 0 500 0

041 Tuition -Out of State 2,013 9,351 8,756 10,000 10,000

050 Fees from Patrons 830,763 814,351 821,832 881,500 881,500

051 Parking Fees 111,743 122,028 126,894 162,000 162,000

052 Criminal Background Checks 17,655 17,538 17,895 15,000 15,000

053 Transcript Fees 6,130 7,987 8,871 5,000 5,000

054 College in Schools Fee 0 0 0 5,000 5,000

060 Admission/Student Act Revenue 164,783 161,787 167,640 140,250 140,250

071 Medical Assistance Revenue 325,769 120,622 30,612 145,000 145,000

088 E-Rate Revenue 120,045 52,630 127,618 127,600 127,600

092 Interest Earnings 66,022 19,476 6,991 20,000 20,000

093 Rent for School Facilities 59,997 236,885 295,929 348,325 348,925

096 Gifts & Bequests 543,241 638,580 927,219 1,196,098 625,000 Decreased due to the elimination of grant budgets as no carryover is assumed.

097 Advertising/Sponsorships 0 0 0 100,000 100,000

099 Misc Local Revenue 514,786 415,727 360,796 378,331 381,331

201 Endowment Fund Apportionment 269,304 274,011 256,523 255,430 236,735

211 General Education Aid 48,554,629 53,204,966 53,200,335 53,408,885 52,693,357 Decreased due to change in enrollment.

212 Literacy Incentive Aid 0 0 0 496,402 495,000

213 Shared Time Aid 20,342 16,499 22,802 20,000 20,000

227 Abatement Aid 3,729 523 9,920 6,379 0

234 Homestd/Agr Mrkt Value Credit 132,947 175,136 184,585 0 0


- 13 -

REVENUE BY SOURCE


258 Other State Credits 1,922 2,631 2,676 0 0

299 State Aid Adj - Prop Tax Shift 0 -7,692,769 -573,300 0 0

300 State Aids Rec'd from DOE 1,071,449 1,012,572 1,085,563 1,122,912 1,114,550

360 Special Education Aid 5,792,093 6,393,127 8,051,755 7,200,000 7,600,000 Increased based on revised projections.

370 Other Aid from DOE 70,114 74,566 64,347 65,000 65,000

400 Federal Aids rec'd thru DOE 7,629,136 3,673,050 3,527,436 2,877,070 2,784,274

405 Federal Aid rec'd thru other 44,772 75,267 24,905 4,900 4,900

500 Federal Aids rec'd from Fed 8,792 9,746 9,719 10,544 10,544

599 Misc Federal Direct Aid 0 176,717 420,511 0 0

619 Cost of Materials for Profit -153,874 -158,166 -110,114 -155,000 -155,000

620 Sales of Materials for Profit 445,303 449,645 360,444 360,000 360,000

621 Sale of Materials Purch-Resale 73,785 85,434 84,816 50,000 50,000

625 Insurance Recovery 0 0 118,435 0 0

629 Health & Safety Other Revenue 11,217 0 0 0 0

635 COP - Lease Purchase Agreement 0 239,147 0 0 0

Total 82,182,503 83,325,019 87,268,582 87,449,427 85,387,046

FOOD SERVICE FUND

021 Sales to Mahtomedi 444,286 463,702 496,659 494,000 505,175

050 Fees from Patrons 11,856 11,300 0 0 0

092 Interest Earnings 1,771 905 277 0 0

099 Miscellaneous Local Revenues 15,829 9,791 0 5,000 0

300 State Aids Rec'd from DOE 123,239 146,377 117,673 118,870 116,600

471 School Lunch Program 232,431 238,634 227,107 268,400 224,500 Decrease in participation.

472 Free and Reduced Lunch Program 390,240 424,030 433,250 427,200 428,000

473 Commodity Cash Rebate Program 165,679 65,237 129,011 175,000 125,000 Purchasing less items on rebate program.

474 Commodity Distribution Program 246,432 185,294 45,108 170,000 125,000 Decreased to reflect projected revenue for commodities program.

476 School Breakfast Program 56,737 58,798 57,888 54,800 57,000

601 Food Service Sales to Pupils 2,306,806 2,171,852 2,141,578 2,111,301 2,123,050


- 14 -

REVENUE BY SOURCE


602 Food Service Sale of Milk 35,842 36,095 30,702 35,025 29,100

606 Food Service Sales to Adults 42,996 46,209 41,947 36,740 40,477

608 Special Function Food Sales 20,897 27,911 24,786 9,885 7,500

Total 4,095,041 3,886,136 3,745,986 3,906,221 3,781,402

COMMUNITY SERVICE FUND

001 Property Tax Levy-General 869,435 862,387 870,299 883,421 876,323

020 Property Tax Shift Recognition 0 434,839 -5,497 0 0

021 Service To Mahtomedi 0 0 0 67,000 0 One year Joint Powers Agreement expires 6/2013.

040 Tuition 101,235 103,253 98,465 262,300 266,124


092 Interest Earnings 2,993 1,243 274 200 0

096 Gifts & Bequests 11,155 21,663 7,138 6,900 500

099 Misc Local Revenues 20,704 16,217 14,250 15,700 40,750 Increased due to anticipated new grant source.

227 Abatement Aid 752 57 1,739 0 0


258 Other State Credits 301 333 356 0 0

299 State Aid Adj - Prop Tax Shift 0 -434,839 5,497 0 0


301 Nonpublic Aid 80,086 88,845 94,678 99,169 99,169


405 Federal Aid Rec'd thru Other 9,984 1,447 551 1,680 1,228

510 Adults with Disabilities 1,902 1,479 1,626 1,940 1,800

549 Aquatics 28,484 47,906 47,029 53,500 55,640

551 Adult Athletics 33,435 30,988 35,137 35,500 35,500

552 Adult Enrichment 72,345 72,681 78,068 79,710 82,800

553 Youth Athletics 38,769 55,112 57,906 52,000 56,000

554 Camps and Clinics 56,070 81,183 102,034 72,500 72,500

556 Youth Enrichment 106,539 0 0 0 0

557 Ropes Course 0 1,875 585 600 346

558 Driver's Education Fees 39,071 40,370 7,781 0 0


- 15 -

REVENUE BY SOURCE


562 Instructional Music 35,605 25,936 33,691 30,000 30,000

563 Auditoriums 38,188 51,899 50,189 52,557 75,322 Increased for new weekly rental.

564 Special Events 28,378 9,863 20,276 7,580 27,095 Re-instituting summer theatre production.

570 School Age Care Tuition 1,309,262 1,479,941 1,438,925 1,492,118 1,545,627 Increased due to 3% rate increase.

585 Youth Development/Youth Serv 51,966 173,823 200,275 269,000 276,000

591 Facilities Use 164,418 166,032 142,677 154,803 154,334

Total 3,564,101 3,795,455 3,777,364 4,064,058 4,125,417

BUILDING CONSTRUCTION FUND

001 Property Tax Levy-General 2,399,459 2,984,614 2,957,788 2,996,024 2,214,866 Decreased to reflect projected levy amount.


096 Gifts & Bequests 0 0 1,006,442 0 0

629 Health and Safety Other Revenue 0 42,140 24,859 0 0

635 COP - Lease Purchase Agreement 0 10,163,929 0 0 0

Total 2,402,010 13,207,149 4,002,227 2,998,024 2,216,866


- 16 -

REVENUE BY SOURCE 2009-10 2010-11 2011-12 2012-13 2013-14SRC DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES

DEBT SERVICE FUND





631 Sale of Bonds 0 5,007,185 12,641,040 0 0

Total 9,981,836 14,981,577 22,727,704 10,077,900 9,737,104

TRUST FUND

All Gift Directed Revenues 23,916 26,017 25,341 0 0

Total 23,916 26,017 25,341 0 0


- 17 -

EXPENDITURE BY OBJECT

2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES GENERAL FUND 100 Administrators 862,307 1,008,892 1,014,026 1,130,362 1,130,362 101 School Board 31,400 31,399 31,399 31,400 31,400 110 Principals 1,900,769 1,926,563 1,943,911 1,876,764 1,872,996

120 Supervisors 609,934 570,676 638,149 647,682 667,672

121 Confidential/Specialists 387,433 564,664 729,569 776,630 776,630

122 Subs-Health Specialists 5,593 2,748 4,101 3,000 3,000

134 Assistive Tech Non-Licensed 0 31,848 8,507 33,109 33,109

140 Teachers 26,923,127 28,075,049 28,676,698 29,624,888 28,511,376 Decreased due to repurposed funds for the strategic plan.

141 Paraprofessionals 964,338 862,584 896,387 842,768 829,932

142 Subs-Paraprofessionals 30,667 29,719 111,001 82,830 82,830

143 Coordinators 733,330 674,576 755,409 713,329 663,423 Reduction in Teaching and Learning staff coordination and shifted to instructional supplies.

144 Librarians 282,016 263,208 292,893 271,904 271,904

145 Subs-Teacher 619,975 619,798 629,373 655,656 655,656

148 Interns 17,370 52,974 0 0 0

150 Subs-Teacher School Business 275,041 268,821 194,850 259,580 202,827 Change in curriculum model, no longer using classroom teachers to facilitate curriculum adoption/implementation.

151 Occupational Therapists 202,230 273,759 332,053 281,034 281,034

152 Speech Language Pathologists 1,077,436 1,167,178 1,285,036 1,226,596 1,226,596

154 School Nurse 317,530 322,154 330,681 340,172 340,172

155 Health Care Specialists 209,135 239,178 267,124 273,618 273,618

156 School Social Worker 0 0 277,775 274,814 274,814

157 Psychologists 814,294 878,584 915,475 811,707 825,920

161 Paraprofessionals - Certified 1,196,012 1,290,867 1,423,312 1,439,366 1,317,197 Decrease due to staffing changes.

162 Paraprofessionals - One-to-One

317,593 289,834 300,255 282,408 282,408

165 School Counselors 706,014 759,588 790,056 823,323 823,323

170 Tech Support 1,980,127 1,973,095 1,969,732 1,849,164 1,930,108 Increased to provide equitable/standardized staffing to elementary buildings.

171 Subs-Tech Support 10,330 39,857 8,753 5,215 4,700

172 Custodians 1,958,514 2,030,895 2,048,632 1,972,536 1,972,536

173 Overtime 67,819 73,208 55,722 45,250 45,942


- 18 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 174 DAPE Specialists 197,946 201,197 166,743 134,985 134,985

176 Subs-Custodian 46,499 62,752 36,679 25,000 25,000

177 Crossing Guards 9,255 7,478 8,721 8,826 8,826

178 Lunchroom Supervisors 35,188 0 177 0 0

179 Casual 71,362 0 0 0 0

180 Coaches 597,232 626,218 636,209 646,589 646,589

185 Advisors 154,936 155,040 162,626 172,716 172,716

186 Oth Salary Pmts Non-Licensed 0 0 0 81,802 161,123 Increased for pilot of community center approach at SJHS campus.

189 Other Salary Payments 153,160 216,921 351,643 487,939 848,565 Increased for part of strategic plan in Teaching and Learning for professional development and other training.

210 FICA 3,250,562 3,383,499 3,527,957 3,525,216 3,537,320

214 PERA 555,954 618,369 643,776 607,259 610,944

218 TRA 1,898,953 1,978,756 2,266,614 2,408,955 2,581,394 Rate increased from 6.5% to 7.0%.

220 Health Insurance 7,777,980 8,559,813 9,203,886 10,357,040 10,357,488

225 Dental Insurance 587,215 596,949 617,772 626,232 626,141

230 Life Insurance 114,585 112,951 141,980 156,440 155,576

235 LTD Insurance 134,456 148,533 138,490 142,781 141,481

236 Short Term Disability 103,304 108,474 173,335 66,579 55,184

240 Legal Insurance -72 -130 61 0 0

250 TSA 827,651 863,865 887,926 898,437 897,979

251 Severance TSA 539,134 472,438 353,048 480,420 480,420

252 Severance Health 214,855 190,976 127,050 111,180 111,180

253 Health Care Savings Plan 222,806 282,576 354,054 352,103 412,003

254 VEBA Contribution 250,112 322,415 404,654 445,949 446,296

255 OPEB (up to ARC) 888,930 1,081,328 799,319 425,285 425,285

270 Workers Compensation 103,598 151,157 261,824 286,166 284,183

280 Reemployment Comp Insurance

89,432 43,302 63,113 92,700 92,700

297 Tuition/Classes 13,079 3,500 6,638 26,790 26,790

298 Contract Dues 275 2,112 17,909 36,172 36,170

299 Other Employee Benefits 53,524 36,227 53,963 27,060 27,060

302 Background Check 37,388 37,390 38,116 30,000 27,000


- 19 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 303 Federal Contracts < $25,000 73,470 77,088 89,115 124,949 118,499

305 Consulting/Service Fees 1,192,963 1,181,113 1,049,889 1,261,372 1,109,271 Decreased district wide budgets including a shift of Human Resources expenditures to object 821 for an electronic evaluation system and no carryover for grants net of an increase for Health & Safety.

306 Audit Services 50,240 64,385 56,754 60,000 59,400

307 Legal Services 65,393 69,931 64,626 70,200 69,300

308 Printing Services 208,577 167,530 175,627 199,344 219,742 Increased for district wide marketing activities.

309 Type III 1,662 1,230 1,061 1,500 1,500

310 Snow Removal/Lawn Services 117,066 183,553 100,228 134,500 174,600 Increased to better reflect projected costs.

311 Health Exams 8,378 9,064 9,444 10,800 800

312 Officials/Judges 74,005 81,999 81,918 75,350 75,350

313 Laundry Services 18,396 17,034 15,711 17,450 16,550

314 On-Line Courses 14,940 3,335 21,335 36,000 36,000

316 Special Ed Litigation Costs 0 0 5,000 0 0

320 Communication Services 328,225 309,951 295,374 295,865 296,685

329 Postage 27,270 46,418 50,208 68,082 67,851

330 Electricity 679,823 742,394 769,891 811,200 814,200

331 Natural Gas 457,740 536,325 373,190 434,100 392,200 Decreased to better reflect projected costs.

332 Water and Sewer 108,803 107,135 86,538 125,700 125,700

333 Garbage Collection 89,738 87,355 104,402 104,600 104,600

340 Insurance 189,764 190,063 217,758 230,000 227,699

346 Licensed Nursing Services >$25,000

5,496 0 0 0 0

350 Repair/Maintenance Services 526,197 563,424 570,908 542,781 531,880

358 Foreign Language Interpreter 0 0 1,585 0 0

360 Transportation Contracts 5,809,464 6,148,979 6,652,192 6,252,091 6,148,191 Decreased primarily due to the grandfathering removal.

365 Transportation Chargebacks 0 -1,165 -730 6,785 6,850

366 Travel and Conferences 288,570 249,716 242,512 283,127 258,903

367 Workshop Registration-Spec Ed

95 0 0 0 0

368 Out Of State Travel - Federal 1,532 3,075 102 2,928 3,100

369 Entry Fees/Student Travel Exp 257,924 439,769 436,095 430,415 392,415 Decreased due to no carryover for grants.

370 Rentals and Leases 716,359 719,455 750,459 662,567 653,550


- 20 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 371 Equipment Leases 1,872 0 1,732 2,000 2,000

372 Graduation Expense 38,978 38,213 24,681 39,000 39,000

376 Licensed Nursing Services 668 0 3,204 0 0

390 Tuition To Oth MN Sch District 173,578 284,079 235,838 235,279 130,279 Decreased due to the elimination of the Harambee and Crosswinds schools.

391 Pmt To MN Sch-Cost Share Agmt

2,679,554 2,741,145 3,008,974 2,631,583 2,926,208 Increased to better reflect projected costs at Valley Crossing.

392 Tuition Out Of State Sch Dist 1,500 0 0 3,656 3,656

393 Sped Cont Serv - Non Sch Dist 289,771 270,015 357,055 40,073 40,073

394 Payments to Oth Agencies 494,087 318,608 224,201 356,622 353,622

396 Sped Sal Purchase fr Oth Dist 299,348 281,481 355,344 370,035 356,013

397 Sped Bens Purchase fr Oth Dist

119,876 124,551 148,705 168,823 168,823

398 Administrative Chargebacks -441,981 -448,657 -448,936 -440,000 -440,000

401 Non-Instructional Supplies 562,375 717,611 539,321 1,020,602 1,126,935 Increased for part of strategic plan in Teaching and Learning net of a decrease for building budgets, grants and staff development budgets primarily due to no carryover.

402 Small Misc Tech Supplies 667 0 1,734 3,964 1,271

404 ID Badges 3,659 2,525 2,705 2,800 2,800

409 Uniforms 8,582 6,409 5,933 6,500 5,500

410 Custodial/Repair Supplies 392,512 438,923 407,062 423,000 425,500

430 Instructional Supplies 377,567 404,153 480,786 1,089,418 981,524 Decreased due to no carryover for grants net of an increase in Curriculum for the strategic plan.

433 Individualized Instruct Supply 289,160 198,125 117,219 292,113 267,498

440 Fuel For Buildings 37,134 -27,970 828 33,950 27,050

442 Gasoline 22,921 41,529 34,179 36,800 36,300

460 Textbooks and Workbooks 116,702 611,059 230,789 724,938 197,910 Decreased due to implementation of strategic plan, less money to be spent on textbooks/workbooks and shift to digital resources.

461 Standardized Tests 136,775 186,566 182,202 195,650 193,650

470 Library Books 23,103 22,577 23,476 32,550 30,205

490 Food 8,687 9,063 12,335 4,070 5,070

510 Site Or Grounds Acquisition 18,617 5,293 24,558 81,000 81,000

520 Bldg Acquisition/Construction 540,627 776,017 304,982 500,000 444,000 Decreased to better reflect projected costs in Health and Safety.

529 Document Imaging 0 396 0 5,000 0


- 21 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 530 Other Equipment Purchased 269,132 275,661 407,433 456,561 341,039 Decreased to better reflect projected costs in Curriculum,

Operating Capital District Wide Equipment and Safe Schools.

533 SPED Equipment 6,105 10,097 19,207 2,000 2,000

535 Capital Leases 0 568,694 0 0 0

548 Pupil Transportation Vehicles 0 0 0 49,804 0 FY 12-13 included budget for transition program lift bus.

550 Other Vehicles Purchased 6,399 36,248 70,326 40,000 40,000

555 Technology Equipment 1,694,777 709,297 762,002 1,090,501 1,157,627

556 SPED Tech Equipment 81,382 58,623 32,694 27,327 15,000

580 Principal on Capital Lease 0 196,862 182,360 182,360 0 Decreased due to end of Apple Computer lease.

581 Interest on Capital Lease 0 0 14,501 14,501 0 Decreased due to end of Apple Computer lease.

589 Lease Transactions 0 -568,694 0 0 0

590 Other Capital Expenditures 9,030 7,961 127,558 41,000 51,000

730 Loan Principal 0 0 0 470,000 475,000

740 Loan Interest 9,713 0 237,692 360,000 347,138

820 Dues and Memberships 155,699 167,473 133,498 126,140 133,830

821 Annual License Fees 214,119 329,090 355,728 355,500 414,750 Increased for electronic evaluation system and to reflect shift of Human Resources expenditures from object 305.

895 Federal Indirect Costs -4,025 -4,231 -4,508 -5,000 -5,000

Total 81,380,390 85,373,767 88,213,746 92,547,552 90,944,990

FOOD SERVICE FUND

120 Supervisors 121,908 126,986 132,033 132,100 133,000

160 Cooks 985,646 991,179 1,000,591 1,008,905 1,011,765

162 Subs-Cook 35,566 31,060 32,262 33,300 32,100

170 Tech Support 36,015 36,666 36,651 40,000 36,000

172 Custodians 29,785 31,383 31,383 31,400 32,000

173 Overtime 175 285 449 0 0

189 Other Salary Payments 0 43,236 55,759 39,280 32,800

210 FICA 84,116 88,661 90,347 93,003 91,975

214 PERA 81,449 88,958 91,291 89,964 90,240


- 22 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 218 TRA 2 50 0 38 5

220 Health Insurance 280,297 291,600 292,748 295,545 318,380


230 Life Insurance 1,586 1,505 1,466 1,473 1,454

235 LTD Insurance 1,742 1,936 1,950 2,052 2,033

236 Short Term Disability 1,932 0 307 4,420 4,000

250 TSA 12,586 13,953 14,692 14,891 14,581

251 Severance TSA 5,104 17,309 17,056 10,000 10,000




305 Consulting/Service Fees 1,600 7,569 4,635 5,000 5,000

308 Printing Services 5,906 5,352 2,006 2,500 0

309 Credit Card Fees 52,461 59,875 67,397 70,000 70,000

320 Communication Services 960 920 948 650 950

329 Postage 687 720 695 800 700



398 Administrative Chargebacks 326,393 329,278 326,547 325,000 325,000

401 Non-Instructional Supplies 61,894 71,573 68,026 72,530 72,100

402 Promotions 2,581 4,270 7,613 5,500 8,000

403 Small Equipment 11,195 14,565 9,713 10,000 10,000

490 Food 1,067,759 1,140,529 1,179,559 1,197,000 1,100,000 Decreased to better reflect projected costs.

491 Commodities 246,432 185,294 45,108 125,000 125,000

492 Catering Invoices -13,129 0 0 0 0

495 Milk 177,984 183,495 180,600 133,600 133,600

530 Other Equipment Purchased 46,440 46,494 0 50,000 30,000

555 Technology Equipment 0 217 2,506 3,000 7,000


Total 3,805,158 3,943,915 3,836,547 3,938,377 3,840,778


- 23 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES COMMUNITY SERVICE FUND

100 Administrators 191,697 194,360 200,998 201,810 192,535

120 Supervisors 309,381 256,583 271,126 271,126 273,925

121 Confidential/Specialists 0 0 0 7,376 12,646

123 SAC Site Leaders 252,362 260,841 265,666 251,072 250,512

125 Schl Readiness/ABE Supervisor

73,806 81,355 79,608 79,608 80,404

140 Teachers 351,041 327,267 312,347 353,222 364,080

141 Community Ed Assistants 489,987 538,467 568,602 602,812 630,963 Increased to reflect roll-up costs/steps on year two of contract.

145 Subs-Teacher 2,377 2,810 3,478 12,714 4,050

150 Subs-Teacher School Business

933 720 573 500 500

154 School Nurse 4,300 15,738 18,432 17,282 16,982

155 Health Care Specialists 3,985 0 0 0 0


170 Tech Support 207,540 213,639 200,923 220,972 241,684 Added cost of district receptionist.

171 Subs-Tech Support 80 0 0 150 250

172 Custodians 8,769 9,062 5,391 32,446 30,075

173 Overtime 57,076 60,045 57,138 55,500 68,000

175 Casual 113,391 96 640 0 0

179 Casual 2,864 10,544 1,029 0 0

186 Casual/Other Pymnts Non-Licensed

0 0 0 76,824 77,320

189 Casual/Other Payments Licensed

93,446 187,564 206,163 132,164 126,183

210 FICA 161,734 161,567 164,326 177,706 181,906

214 PERA 87,984 94,654 97,404 108,812 116,978

218 TRA 42,361 40,599 44,080 50,106 54,027



230 Life Insurance 4,767 4,943 4,933 5,465 5,163

235 LTD Insurance 3,972 4,033 3,877 4,780 5,002


- 24 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 236 Short Term Disability 921 341 0 600 600

250 TSA 19,618 21,672 24,360 24,720 23,562

251 Severance TSA 0 10,405 7,959 0 0

252 Severance Health 0 4,459 0 0 0




297 Tuition/Classes 24,698 28,183 15,108 1,350 1,300

298 Contract Dues 0 0 0 30 30

299 Other Employee Benefits 150 175 0 140 140

304 Advertising Services 140 95 434 450 450


308 Printing Services 27,602 31,011 29,754 36,720 37,470

309 Credit Card Fees 0 13,544 16,084 16,000 17,700

310 Snow Removal/Lawn Services 0 0 0 3,360 3,600

313 Laundry Services 0 0 0 630 630


329 Postage 10,275 9,400 10,531 11,360 11,660

330 Electricity 4,232 5,169 5,469 19,000 17,000

331 Natural Gas 2,376 2,575 1,967 9,000 9,000

332 Water and Sewer 2,987 1,476 1,398 4,000 3,620

333 Garbage Collection 724 186 499 1,260 1,200

340 Insurance 851 1,200 0 0 0

350 Repair/Maintenance Services 10,826 9,487 120 2,200 3,150

360 Transportation Contracts 31,101 28,462 59,419 80,989 83,004

365 Transportation Chargebacks 0 1,165 730 1,250 900


369 Entry Fees/Student Travel Exp 0 26,536 24,913 31,390 33,100


394 Field Trips 24,758 603 606 2,500 1,875




- 25 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 410 Custodial/Repair Supplies 262 383 397 5,880 4,000

430 Instructional Supplies 22,456 9,576 10,970 22,807 19,557

442 Gasoline 1,017 1,771 1,670 0 0

460 Textbooks and Workbooks 47,505 31,295 36,992 42,119 41,819

461 Standardized Tests 10,675 21,736 7,170 250 250

490 Food 53,570 51,410 50,083 58,980 57,080

530 Other Equipment Purchased 3,848 5,898 41,285 7,000 9,000

555 Technology Equipment 1,210 27,710 16,158 19,610 20,800


895 Federal Indirect Costs 4,025 4,231 4,508 4,722 4,722

Total 3,640,969 3,766,756 3,815,134 4,101,417 4,198,111


100 Administrators 16,784 17,944 18,304 18,000 18,000

120 Supervisors 48,039 49,678 50,693 55,000 31,843

170 Tech Support 11,487 11,685 11,685 12,800 12,800

210 FICA 5,827 5,829 5,990 6,000 6,000

214 PERA 5,217 5,614 5,812 5,600 5,600


225 Dental Insurance 1,106 1,106 1,106 0 0

230 Life Insurance 250 294 296 300 300

235 LTD Insurance 241 260 262 300 300

250 TSA 1,445 1,601 1,601 1,700 1,700

253 Health Care Savings Plan 300 300 300 0 0

254 VEBA Contribution 911 1,036 1,650 1,800 1,800

270 Workers Compensation 478 422 420 500 500

305 Consulting/Service Fees 293,584 851,391 1,043,230 269,000 215,000 Decreased to better reflect projected costs.


- 26 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 350 Repair/Maintenance Services 7,756 103,276 287,837 223,000 60,000 Decreased to reflect less planned maintenance as a part of the

Alternative Facility Program.

410 Custodial Repair Supplies 101 0 2,257 15,000 0

520 Bldg Acquisition/Construction 2,305,952 3,056,546 10,355,922 2,829,000 3,865,200 Increased to reflect planned projects.

530 Other Equipment Purchased 0 0 93,296 100,000 0 2013-14 decreased as the 2012-13 budget included expenditures for the new Early Childhood Family Center.

820 Dues and Memberships 12,485 0 0 0 0

Total 2,725,410 4,122,341 11,896,365 3,556,000 4,237,043

DEBT SERVICE FUND


710 Bond-Principal 6,750,000 6,655,000 6,915,000 7,205,000 7,400,000

720 Bond-Interest 3,034,287 2,743,555 2,702,898 2,142,446 1,675,806

790 Oth Debt Service Expenditures 1,435 73,445 142,363 0 0

920 Bond Refunding Payments 0 0 4,735,000 0 0

Total 10,384,727 10,101,305 15,100,938 9,972,740 9,727,663

TRUST

All Gift Directed Expenditures 36,000 54,428 34,500 0 0

Total 36,000 54,428 34,500 0 0

SECTION IV

Glossary

Section IV ~ Glossary

- 27 -

GLOSSARY

Revenue Codes

Local Revenue (Source 001-199, 510-591)

001 Property Tax Levy - General This levy represents the local property tax effort in each fund. The property tax levy is reduced by the amount of state tax credits, fiscal disparities and county apportionment revenue.

004 Tax Increment Financing Levy (TIF) Revenue received from cities and the county for their tax increment financing districts is recorded under this source code.

005 Reemployment Compensation Levy The reemployment compensation levy is based on the estimated expenditure during the year in which the levy will be received. The levy is reduced (increased) by any appropriated balance (deficit) projected.

009 Fiscal Disparities Contributions are made to a seven-county fund based on new commercial valuations. A distribution is then made with the intention of equalizing these tax revenues among the seven counties.

010 County Apportionment County apportionment is revenue collected by the county from power transmission lines and from penalties and interest on real estate taxes. This revenue is divided among the various levying entities within the county. General education aid is reduced by the amount of this revenue.

019 Miscellaneous County Tax Revenue This revenue is from tax-forfeited sales, Green Acres, excess transmission lines and other revenue sources.

020 Property Tax Shift Recognition This is revenue from the property tax levy that is the net shift (the difference between the amount of property tax revenues recognized in accordance with statutory tax shift provisions in the current fiscal year and the amount recognized in the prior fiscal year). The total in this revenue code should equal, with the opposite sign, revenue code 299.

021 Tuition from Other Minnesota School Districts Tuition receipts received from other Minnesota school districts for services provided by ISD 834 during regular and summer sessions.

022 SPED Purchased Services from Other Minnesota School Districts Record reimbursement and revenue from a Minnesota school district for all SPED costs that have been sold to another district.

040 Tuition for On-line Courses Revenue from students, parents or guardians for tuition for various on-line courses.

041 Tuition Out of State Revenue from students, parents or guardians for tuition from out of state.

050 Fees from Patrons Fees consist of various charges made to students, parents or guardians for the rental or use of school equipment, and all other charges permitted by law.


- 28 -

051 Parking Fees Fees charged to students for the use of the student parking lots.

052 Criminal Background Checks

Revenue for the collection of criminal background check fees.

053 Transcript Fees Fees charged for copies of transcripts.

054 College in the Schools Fee Fees for College in the Schools classes.

060 Admissions and Student Activity Revenue This revenue source is from district admission charges for athletic and fine arts events.

071 Medical Assistance Revenue Revenue received from billing medical assistance for the provisions of IEP.

088 E-Rate Federal reimbursement for telecommunications services.

092 Interest Earnings This is income from temporary investments in government bonds, treasury certificates, or other investments authorized by statute.

093 Rent for School Facilities This revenue is from rental of district facilities. Examples include gyms and pools.

096 Gifts & Bequests This revenue reflects contributions from local philanthropic foundations, local private individuals, or local private organizations for which no repayment or special service to the contributor is expected.

097 Advertising/Sponsorships Revenue for advertising and sponsorships in school buildings, facilities and events.

099 Miscellaneous Local Revenue This revenue source includes other miscellaneous revenue from local sources not classified elsewhere.

510- 591

Miscellaneous Community Service Program Revenue This is revenue received from patrons for community service programs and services.

State Revenue (Source 200-399)

201 Endowment Fund Apportionment Revenue received from the permanent school fund. The amount of the revenue is determined by dividing the earnings by the number of pupil units in average daily attendance in the State of Minnesota. General education aid is reduced by the amount of revenue from this source.

211 General Education Aid This aid represents the state share of the basic general education revenue. It is based on the difference between the local tax effort and the total revenue allowed in the general education formula. This includes the sum of basic, basic skills (compensatory, assurance of mastery and limited English proficiency), training and experience, transportation sparsity, operating capital, equity and supplemental aids.


- 29 -

212 Literacy Incentive Aid This state aid is based on schools enrolling third and fourth grade students and with MCA test results from the prior year.

213 Shared Time Aid Shared time aid represents state revenue received for a student that attends both public and nonpublic school. State revenue is based on the percentage of the student time attending the public school.

227 Abatement Aid This state aid is received from the state for a calculated percentage of the net revenue loss in prior years due to county abatements of property tax levies.

234 Homestead/Agricultural Market Value Credit This is revenue received for Homestead and Agricultural Market Value Credit.

258 Other State Credits Various other reimbursements which are received from the state, to replace property taxes on specific types of property which receive tax credits through state formulas.

299 State Aid Adjustments for Property Tax Shift This represents the amount of state aid payments that have been reduced and replaced by property tax revenue. The state aid adjustments amount may represent either an increase or decrease to state aid payments. The amount in this code should equal, with the opposite sign, the amount recorded in revenue code 020.

300 State Aids Received from MN Department of Education This revenue code is used to record state aids and grants for projects specifically defined by the MN Department of Education.

301 Nonpublic School Aid Revenues received from the state for services and materials provided to nonpublic school students. Textbooks, instructional materials, guidance services and nursing services are examples of items that may be provided.

360 State Aid for Special Education Partial reimbursement for expenditures in special education is received from this state aid. This aid represents a percentage of both salary and equipment costs of the district.

369 Other Revenue from Other State Agencies Record State revenue received from State agencies other than the Department not defined previously.

370 Miscellaneous Revenue from MN Department of Education This represents miscellaneous revenue received from the MN Department of Education.

Federal Revenues (Source 400-499, 599)

400 Federal Aids Received through the MN Department of Education This revenue code is used to record revenue from federal aids and grants received through the MN Department of Education for specifically defined projects.

405 Federal Aids Received through Other Agencies This is federal aid received from agencies other than the MN Department of Education.

471 School Lunch Program This is federal aid received as part of the federal school lunch program.


- 30 -

472 Free and Reduced Lunch Program This federal aid provides for free or reduced-price lunches for qualifying students.

473 Commodity Cash Rebate Program This is used to record the cash rebate payment received from the Food and Nutrition Service of the MN Department of Education for the value of the USDA Commodities contained in approved commercial products purchased by the district.

474 Commodity Distribution Program This represents federal surplus food commodities provided to the school district. The quantities are based on average daily participation in the food service program from the prior year.

476 School Breakfast Program This federal aid provides for free, reduced-price and paid breakfasts for students.

500, 599

Miscellaneous Federal Direct Aid This represents miscellaneous federal revenue received directly from the federal government.

Other Revenue (Source 600-699)

601 Food Service Sales to Pupils This revenue represents sales of lunches to students less any federal aid for free and reduced-price lunches.

602 Food Service Sale of Milk This revenue represents sales of milk.

606 Food Service Sales to Adults This revenue source represents sales of adult lunches.

608 Special Function Food Sales Record revenue generated from food services provided for school-related meetings and lunch functions not related to the National School Lunch Program.

619 Cost of Materials for Revenue Producing Activities (Contra Revenue) Record the cost of the materials that were purchased for the purpose of producing an object for sale or for reselling of the material at a profit.

620 Sales of Materials from Revenue Producing Activities Record the revenue generated from the sale of goods and services under the control of the Board of Education.

621 Sale of Materials Purchased for Resale Record revenue from sales of materials and supplies to pupils.

625 Insurance Recovery Record revenue from insurance recoveries for losses of school property.

629 Health and Safety Other Revenue Record other revenue for health and safety projects beyond state aid or levy.

631 Sale of Bonds This revenue source is to track the proceeds from the sale of general obligation bonds.

635 Certificates of Participation – (Lease Purchase Agreement) Record proceeds received from certificates of participation.


- 31 -

Expenditure Object Codes

100-199

Salaries and Wages These are expenditures that are related to all full and part-time employees of the district. They do not include self-employed personnel or independent contractors.

200-299

Employee Benefits These are all the non-salary costs of benefits paid on behalf of district employees. These include FICA, PERA, TRA, workers' compensation, dental insurance, health insurance, life insurance, long-term disability insurance and reemployment insurance.

300-399

Purchased Services These accounts are used for budgeted expenditures related to contracted personnel and other purchased services. The account includes expenditures for legal services, telecommunication services, transportation contracts, tuition paid to other Minnesota school districts, insurance and utility costs.

400-499

Supplies and Materials These expenditures relate to tangible items of an expendable nature. The majority of these expenses are budgeted at the building level from per pupil allocations. These expenses include textbooks, instructional, general office supplies, lunchroom supplies and food for preparing student meals. Other costs relate to the facilities department for building upkeep and maintenance.

500-599

Capital Expenditures The cost of purchasing instructional and non-instructional equipment, refurbishing and remodeling buildings, construction of portable buildings, and other major maintenance projects are budgeted in the 500 series accounts. Installment payments for the principal and interest amounts of purchased equipment are also charged to this area.

700-799

Debt Service These expenditures cover debt service principal, interest and other associated costs for debt.

800-899

Other Expenditures Other expenses are other miscellaneous expenses not elsewhere categorized, including indirect cost allocations, dues and memberships.

School Board Goals 2012‐2013 Foster a culture of continuous improvement, Build positive relationships and connections,

Develop team and leadership capacity, Engage and educate the public, Align our plans, goals and processes

Independent School District No. 834 – Stillwater Area Public Schools Stillwater City Hall, 216 North Fourth Street, Stillwater

Board Business Meeting Agenda – June 13, 2013 – 7:00 p.m. I. Call to Order

II. Roll Call III. Pledge of Allegiance IV. District Mission V. Approval of the Agenda

VI. Introductory Items A. Student Report B. Superintendent Report

VII. Open Forum VIII. Consent Items A. Minutes of May 23, 2013 Board Meeting B. Bills Payable May 15 through June 4, 2013 C. Human Resources Personnel Report D. Superintendent Contract Performance Pay E. Shared Time Agreements 2013-2014

IX. Reports A. Gifted and Talented Pathway – Dr. Anderson and Dr. Laager B. 2013-2014 Preliminary Budget – Dr. Queener C. Review of Education and Tax Bill– Dr. Queener

X. Action Items A. Joint Powers Agreement for Food Services Between Independent School District No. 834 - Stillwater and Independent School District No. 832 – Mahtomedi – Mr. Bloom B. Resolution Relating to Conducting a Referendum Revenue Authorization Election In 2013 – Board Chair Buchholz

XI. School Board Updates

A. Chairperson Report 1. Board Learning Session Update B. Board Member Reports 1. Working Group Updates

XII. Adjourn A. Adjourn Meeting

SCHOOL BOARD ORGANIZATIONAL MEETING STILLWATER CITY HALL

216 NORTH FOURTH STREET, STILLWATER, MN 55082

JUNE 13, 2013 – 7:00 PM

AGENDA

THE MISSION OF STILLWATER AREA PUBLIC SCHOOLS, IN PARTNERSHIP

WITH STUDENTS, FAMILY AND COMMUNITY, IS TO DEVELOP CURIOUS

INDIVIDUALS WHO ARE ACTIVE AND ENGAGED LEADERS IN AN

EVER-CHANGING WORLD BY CHALLENGING ALL STUDENTS AS THEY

TRAVEL ALONG THEIR PERSONALIZED LEARNING PATHWAYS.

Agenda Items I through V Date Prepared: June 12, 2013

ISD 834 Board Meeting Meeting Date: June 13, 2013 I. Call to Order II. Roll Call Board Members Kathy Buchholz, Board Chair Corey Lunn, Superintendent Tom Lehmann, Vice Chair George Hoeppner, Clerk Natalie Fedie, Treasurer Amy Burback, Director Natasha Fleischman, Director Mike Ptacek, Director III. Pledge of Allegiance IV. District Mission The mission of Stillwater Area Public Schools, in partnership with students, family and community, is to develop curious individuals who are active and engaged leaders in an ever-changing world by challenging all students as they travel along their personalized learning pathways.

V. Approval of the Agenda Motion by: _____________________Seconded by: _____________________Vote: _______________

Agenda Item VI. A. B. Date Prepared: June 12, 2013

ISD 834 Board Meeting Agenda Item: Introductory Items Meeting Date: June 13, 2013 Student Report and Superintendent Report

__________________________________________ Background: Each meeting the Student Board Members and the Superintendent will provide updates on items of interest in the announcement category. Many times these topics develop between the time the agenda is prepared/distributed and the meeting date. Topics generally include announcement of attendance at district events, communications items, FYI items and correspondence items worth noting. What is included in this item will vary each month depending on the nature of the topics, the school year schedule and time of activities.

__________________________________________ Recommendation: Board action is not required.

Agenda Item VII. Date Prepared: June 12, 2013

ISD 834 Board Meeting Agenda Item: Open Forum Meeting Date: June 13, 2013

__________________________________________ Background: If a person wishes to speak to the School Board, they will be able to do so at the start of the Board meeting during Open Forum. These are the current procedures. To address the Board, you must sign in.

1. At the Open Forum portion, the Board Chairperson will ask you to come to the microphone. 2. You are asked to state your name and address for the record. You will then have five (5) minutes to

address the Board with your comments. If many persons wish to speak on the same topic, the Board Chair may ask those wishing to speak to designate a spokesperson and will allow a longer time for addressing the Board.

3. When you have completed your comments, you will be thanked for addressing the Board and will leave the microphone.

After a person addresses the Board: 1. The Board will ask administrators present to review the concern(s) presented and generally there is no

discussion between the speaker and the Board. The Board will not deliberate or take action regarding requests presented at this meeting.

2. If public follow-up is required, it will be presented at a subsequent meeting. While comments and questions on issues are welcome during Open Forum, law prohibits the Board from discussing concerns about individual employees or students in a public meeting. We will stop the proceedings immediately if employee or student privacy issues are raised and direct the speakers to forward comments regarding individual employees or students to the superintendent.


Agenda Item VIII. A. B. C. D. E. Date Prepared: June 12, 2013

ISD 834 Board Meeting Agenda Item: Consent Agenda Meeting Date: June 13, 2013 Contact Person: Varies by item

__________________________________________ Background: A. School Board Meeting Minutes May 23, 2013 Contact Person: George Hoeppner, Clerk or Barbara Proulx, Secretary A copy of the minutes from the May 23, 2013 meeting is included for your review. B Bills Payable May 15 through June 4, 2013 Contact Person: Ray Queener, Assistant Superintendent of Business and Administrative Services A copy of the check register is on file with the treasurer and the secretary. C. Human Resources Personnel Report Contact Person: Cathy Moen, Director of Administrative Services A summary of personnel transactions for the month is enclosed, including retirements, resignations, releases, hires, additional assignments, leaves of absences, assignment changes and co-curricular hires. D. Superintendent Contract Performance Pay Contact Person: Board Chair Buchholz The superintendent is awarded performance based on the contract agreement between the school board and the superintendent and the completion of superintendent goals. E. Shared Time Requests Contact Person: Superintendent Lunn The student shared time requests for 2013-2014 is included for your review.

__________________________________________ Recommendation: A motion and a second to approve the Consent Agenda will be requested. Motion by: _____________________Seconded by: _____________________Vote: _______________

Independent School District No. 834 - Stillwater Area Public Schools

School Board Business Meeting Minutes May 23, 2013

I. Call to Order The meeting was called to order at 7:00 p.m. II. Roll Call Board Members Present: Kathy Buchholz, Board Chair; Tom Lehmann, Vice Chair; George Hoeppner, Clerk; Amy Burback, Director; Natasha Fleischman, Director; Mike Ptacek, Director; and Superintendent Dr. Corey Lunn; also student board members Maddii Shaughnessy and Ella Richman. Absent: Natalie Fedie, Treasurer III. Pledge of Allegiance Student board member Ella Richman led the Pledge of Allegiance. IV. Board member George Hoeppner read the district mission statement. V. Approval of the Agenda Motion by; Mike Ptacek Second by Amy Burback; Vote: 6 Ayes, 0 Nays; Motion Carried. VI. Introductory Items A. Student Report

Provided a sports update SAHS Pop Concert this evening NHS Coffee House and inductions were held Scholarships were awarded VCCS is having an artist in residence program Rutherford elementary kindergartners are enjoying the new chicken hatchlings at their school Oak Park 6th grade girls met the author of Lovin’ the Skin I’m In

Superintendent Report Angie Lien, executive director, of the United Way - Washington County East presented the district with a

Special Achievement Award for an increase in both employee participation and contribution amounts Recognized Sandy Weaver on receiving the honor of Counselor of the Year by MN School Counselor

Association Reported he attended the funeral of high school senior Zach Sobiech Presented student board members Maddii and Ella with certificates of appreciation for their service to the

school board for the 2012-2013 school year. Maddii and Ella introduced new student board members Nick Alm and Paige Hietpas who were then seated with the Board.

Called on Dr. Queener to provide a brief summary of the newly passed education bill VII. Open Forum There were no speakers VIII. Consent Items A. Minutes of May 9, 2013 Board Meeting B. Accept Gifts and Donations April 2013 C. Bills Payable May 1 – 14, 2013 D. Treasurer’s Report April 2013 E. Human Resources Personnel Report F. Field Trip: Skills USA Championship Conference in Kansas City, MO, June 24-28 for 1 advisor and 1 student Motion by, Tom Lehmann; Second by, George Hoeppner; Vote: 6 Ayes, 0 Nays, Motion Carried.

IX. Reports A. Teacher Evaluation Update Mr. Redmond, director of secondary education, provided an update on the work of the teacher evaluation program that will be piloted in the 2013-2014 school year.

X. Action Items A. 2012-2013 Final Revised Budget Dr. Queener, assistant superintendent, presented information and updates on the changes. On January 10, 2013, the Board approved the 2012-13 Revised Budget. The Revised Budget that is adopted by the School Board mid-year is an update to the annual Preliminary Budget approved the previous June. The Preliminary Budget is built on conservative enrollment projections and estimates of revenues. The Revised Budget is based on the October 1 student enrollment and revised revenue estimates. The primary reason for the 2012-13 Final Revised Budget is to update revenues and expenditures for federal programs and grants. At the same time, salary budgets are matched to appropriate salary codes to reflect final staffing information. FUND 2012-2013 Revenue Budget 2012-2013 Expenditure Budget General 87,449,427 92,547,552 Food Service 3,906,221 3,938,377 Community Service 4,064,058 4,101,417 Total Operating Funds $95,419,706 $100,587,346 Motion by, Natasha Fleischman; Second by, Amy Burback; Vote: 6 Ayes, 0 Nays, Motion Carried. B. 2013-2014 Early Childhood Special Education and Area Learning Center Calendars 2013-2014 Mr. Redmond, director of secondary education, requested approval of the calendars. Motion by, Tom Lehmann; Second by, George Hoeppner; Vote: 6 Ayes, 0 Nays, Motion Carried. XI. School Board Updates A. Chairperson Report Board Vice Chair Lehmann reported on the May 23 learning session where board members received an update on the final revised budget and were presented information on the Gifted and Talented Pathway. B. Board Member Reports

– The finance and operation working group met to review the final revised budget XII. Adjournment The meeting adjourned to closed session at 8:06 p.m. to review the superintendent performance goals § Minnesota Statute 13D.05 Subd. 3. What meetings may be closed, (a) A public body may close a meeting to evaluate the performance of an individual who is subject to its authority. Motion by Natasha Fleischman; Second by Amy Burback; Vote: 6 Ayes, 0 Nays; Motion Carried. Motion to Open Meeting at 8:57 p.m. Member Fleischman left at 8:50 p.m. Motion by Lehmann; Second Burback; Vote: 5 Ayes, 0 Nays; Motion Carried. Motion to adjourn meeting at 8:58 p.m. Motion by Burback; Second by Ptacek; Vote: 5 Ayes, 0 Nays; Motion Carried. Respectfully submitted, George Hoeppner, School Board Clerk

PERSONNEL CHANGES: BOARD MEETING 06/13/2013 (New Hires, Resignations, Retirements, Terminations, Leave Requests) Page 1

RETIREMENT/RESIGNATION/RELEASE NAME

STATUS ASSIGNMENT GROUP EFFECTIVE DATE

Ammernann, Jennifer Resignation C/E Assistant, 10-20 hours/week Early Childhood Family Center

C/E Leads & Assistants

June 7, 2013

Bell, Patricia Retirement (6 years)

Health Paraprofessional, 6.5 hours/day Lake Elmo Elementary

SCPA June 7, 2013

Dronen, Michael Resignation Coordinator of Educational Innovation and Technology Central Services Building

CSS June 30, 2013

Moren, Janet Resignation Cafeteria Employee, 3.5 hours/day O.H Anderson Elementary

Cafeteria May 28, 2013

Pechacek, Katherine Resignation Coordinator of Learning Supports Central Services Building

CSS June 30, 2013

Queener, Raymond Resignation Assistant Superintendent of Business and Administrative Services Central Services Building

District Director June 28, 2013

Redmond, Michael Resignation Executive Director of Secondary Curriculum, Innovation and Leadership

Central Services Building

District Director June 30, 2013

Schilling, Amy Resignation Paraprofessional, 3.5 hours/day Rutherford Elementary

SCPA May 23, 2013 (Revised Date)

Watts, Wendy Resignation 1.0 FTE Special Education Teacher Lily Lake Elementary

SCEA June 10, 2013

HIRES

NAME

ASSIGNMENT ANNUALIZEDSALARY/ HOURLY

GROUP

REASON EFFECTIVE DATE

Anderson, Dirk 1.0 FTE Special Education Teacher Phase 4 Program

$35,616 SCEA 2013-2014 staffing (rehire)

August 26, 2013

Blegen, Brent C/E Assistant, 4.25 hours/day Stillwater Junior High

$11.15/hour C/E Leads & Assistants

Summer Staffing May 22, 2013 – August 23, 2013

Brodbeck, Andrew Seasonal Grounds Worker, 8.0 hours/day District Wide

$10.50/hour Casual Seasonal May 20, 2013 – August 19, 2013

Castro, Cassie 1.0 FTE Special Education Teacher Stonebridge Elementary


August 26, 2013

Danielson, Yvonne .05 FTE Vocal Music Teacher Rutherford Elementary


August 26, 2013

Dinzeo, Jacob Seasonal Grounds Worker, 8.0 hours/day District Wide


Ellison, Julie C/E Assistant, 4.25 hrs/day (T, W, TH) Rutherford Elementary



Evenson, Jacob 1.0 FTE Elementary Education Teacher Withrow Elementary


August 26, 2013

Jernberg, Beau Seasonal Grounds Worker, 8.0 hours/day District Wide


Johnson, Donald Principal Stillwater Area High School

$120,904 Principal Replacement July 1, 2013 – June 30, 2014

Kelso, Alison C/E Assistant, 5.5 hours/day Early Childhood Family Center



Lindstrom, William C/E Assistant, 5.5 hours/day Stillwater Junior High

$11.15/hour

C/E Leads & Assistants

Summer Staffing

May 22, 2013 – August 23, 2013


Lumby, Lancer 1.0 FTE Special Education Teacher Oak Park Elementary and Stillwater Junior High


August 26, 2013

Michel, Afton C/E Assistant, 4.25 hrs/day (T, W, TH) Stillwater Junior High



Michel, Brett Seasonal Grounds Worker, 8.0 hours/day District Wide


Olmschenck, Grant C/E Assistant, 5.75 hrs/day (T, W, TH) Stillwater Junior High



Rauch, Ashley 1.0 FTE Elementary Education Teacher Oak Park Elementary

$37,044 SCEA 2013-2014 staffing

August 21, 2013

LEAVES OF ABSENCE

NAME STATUS Recommend Approve

or Deny

ASSIGNMENT GROUP

EFFECTIVE DATE

Radke, Janet Approve Paraprofessional, 28.75 hours/week Early Childhood Special Education

SCPA April 3, 2013 – May 28, 2013 (approximate dates)

Snodie, Amy Approve 1.0 FTE Student Advocate Oak Park Elementary

SCEA August 26, 2013 – November 27, 2013 (approximate dates)

ASSIGNMENT CHANGES

NAME FROM TO GROUP REASON EFFECTIVE DATE

Laager, Ryan High School Principal Stillwater Area High School

Principal on Special Assignment- Curriculum & Instruction Central Services Building

Principal Temporary Reorganization

July 1, 2013 – June 30, 2014

Widner, Meagan 1.0 FTE Elementary Education Teacher Afton-Lakeland

.8 FTE Elementary Education Teacher Andersen and Afton-Lakeland Elementary

SCEA 2013-2014 staffing

August 26, 2013

Williamson, Catherine .8 FTE Vocal Music Teacher Oak Park Elementary

1.0 FTE Vocal Music and Intervention Teacher

Oak Park Elementary

SCEA 2013-2014 staffing

August 26, 2013

CO-CURRICULAR RETIREMENT/RESIGNATION/RELEASE

NAME

STATUS ASSIGNMENT EFFECTIVE DATE

Housley, Phil Resignation Head Boys Hockey Coach Stillwater Area High School

May 23, 2013

McClurg, Amy Resignation Yearbook Advisor Oak-Land Junior High

June 10, 2013

Rau, Todd Resignation National Junior Honors Society Advisor Oak-Land Junior High

June 10, 2013

Ritchie, Brian Non Renewal Assistant Football Coach Stillwater Area High School

November 30, 2012

Ryan, Michael Resignation 7th Grade Football Coach Stillwater Junior High

May 30, 2013

Tolly, Trevor Resignation 8th Grade Football Coach Stillwater Junior High

May 10, 2013

Walters, Jesse Resignation 7th Grade Football Coach Oak-Land Junior High

May 13, 2013

20122013 Superintendent Performance Goals (shared with school board on 5/23/13) $ Awarded Foster a Culture of Continuous Improvement 1) A new strategic plan will be completed and shared with the school board. $ 1,000 2) Completion of 2012‐13 action plans scheduled for a June 1 or earlier finish date. $ 4,230 Build Positive Relationships and Connections 3) Identified 2012‐13 tasks of the school promotions/marketing plan will be implemented. $ 1,000 4) Recognition for staff and community will be increased during 2012‐13 school year. $ 500 Develop Team and Leadership Capacity 5) Administrative team (cabinet, leadership team and principals) meetings will be structured to include a focus on team/leadership development. $ 500

6) A feedback cycle for school leaders will be developed, shared and implemented including 360 evaluations. $ 500 Engage and Educate the Public 7) State of the District Presentations will be given to various community, school and parent groups. $ 500 8) A process with timelines will be developed for community conversations around 21st century learning. $ 500 Align Our Plans, Goals and Processes 9) A process with timelines will be designed for the use of data, identification of goals and monitoring of results all focused on student success. $ 1,000

TOTAL = $9,730 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ APPROVAL ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Superintendent Signature: Date:

_____________________________________________________ _____________________

Board Chair Signature: Date:

_____________________________________________________ _____________________

Agenda Item VIII e. Date Prepared: June 12, 2013

ISD 834 Board Meeting Agenda Item: Shared Time Requests 2013-2014 School Year Meeting Date: June 13, 2012 Contact Person: Superintendent Lunn

__________________________________________ Background: The requests from St. Croix Catholic, School, Salem Lutheran School and New Heights Charter School for the 2013-2014 School Year is as follows. Administration recommends approval of the requests.

Requests for 2013-2014 After School Athletics # students/grade

Band # students/grade

Orchestra # students/grade

MN State High School League Other

St. Croix Catholic

Approximately 15 students Grades 7 and 8

Not Requested 2 or 3 students Grades 5 and 6 1 or 2 students Grades 7and 8

Joint Participation Requested 3 or 4 students may participate

After School Clubs for 3 or 4students at SJHS in Grades 7 and 8

Salem Lutheran

Fewer than 10 Grades 5 through 8

5 students Grades 4-6 5 students Grades 7 and 8

5 students Grades 5 - 8

Not Requested No Requests

New Heights Charter

Fewer than 20 Grades 7 - 9

Not Requested Not Requested Not Requested After School Clubs Fewer than 20 Grades 7-9

Agenda Item IX A. Date Prepared: June 10, 2013

ISD 834 Board Meeting Agenda Item: Gifted Pathways Meeting Date: June 13, 2013 Contact Person: Dr. Mary Anderson, Secondary Executive Director __________________________________________ Background: Dr. Mary Anderson will present to the Board information regarding current programming and potential pathways for gifted learners. Dr. Anderson will also show the program alignment with our Bridge to Excellence in addition to sharing recommendations for the gifted program. __________________________________________ Recommendation: This report is for information and Board action will not be requested.

Pathways yfor Gifted Learners

Presented to the School BoardJ 13 2013June 13, 2013

Stillwater Area Public Schools: Bridging Our Strong Traditions With The Changing Needs of Our Students

“Meeting the needs of our gifted learners.”

Purpose of the PresentationPurpose of the Presentation

• Share information aboutShare information about current programming and potential Pathways for Giftedpotential Pathways for Gifted Learners

• Demonstrate alignment• Demonstrate alignment with Bridge to Excellence

Sh d i• Share recommendations


Bridge to ExcellenceBridge to Excellence IV.6: Students will have the skills to succeed in an ever

changing worldchanging world.

IX.3: Students will have experiences that align with their personal learning pathways.

VIII.5: Students’ passions are identified, monitored and supported.

d ll f ll h X.3: Students will successfully transition as they enter or re‐enter new learning environments.

III.2: Staff will know how to prepare and plan for aIII.2: Staff will know how to prepare and plan for a differentiated classroom.


ons

• Differentiated Instruction A f k f ff ti t hi th t i l idi t d t

nitio

A framework for effective teaching that involves providing students with different avenues to acquiring content; to processing, constructing or making sense of ideas; and to developing teaching materials and assessment measures so that all students within a classroom can learn

Defi effectively, regardless of differences in ability (Carol Tomlinson)

• PathwayPathway The chosen route, taken by a learner through a range of learning activities, which allows them to build knowledge progressively and with choice.

• GATE f d d l d d d h d dGifted And Talented Education. Designed to meet the academic and

social needs of highly gifted learners. These learners are children whose academic abilities indicate the need for in‐depth, complex and rigorous curriculum and instruction.


g

• Cluster Cluster grouping is the practice of placing five to ten intellectually giftedon

s

Cluster grouping is the practice of placing five to ten intellectually gifted students together in the same classroom with a teacher who has received additional training in working with gifted students. Cluster classrooms have the same number of students as all other classes and include not ni

tio

only gifted students, but also students with a broad range of abilities.Gifted clusters can be found in every elementary school in the district in grades 3‐6 .D

efi

• Instructional Coach An instructional coach is one who supports others in building their teaching skills, assists others in applying new knowledge, and provides ongoing professional development. The Bridge to Excellence specifically calls for coaching in differentiated instruction.

• LEaPLife Earth and Physical – Three years of junior high science in two years


Proposed Gifted Pathway K‐6


Proposed Gifted Pathway 7‐12


Our Work To Support Pathwayspp y2012‐13 2013‐14 2014‐15

Early Childh d

• Pilot 4.6 Instructional Coaches f i l h l

• Ensure consistency in cluster l di i idChildhood –

Grade 6for six elementary schools

• Assign .4 GATE lead teacher• Assign .4 position for program

coordination• Ensure consistency in cluster

classes district‐wide• Expand GATE

yclasses district‐wide

Grades 7‐9 • Create clustered advisories (Gifted students

• Pilot social and academic peer group for support and on‐line resources

• Implement Accelerated Corefor high performing 7th and 8th graders ‐ complete three

identified but not tracked together)

years of content in two • Continue social and academic

peer group

District‐wide • Assign .8 • Establish a focus group for a • Hire Instructional Coaches at coordinator multi‐year plan

• Train counselors/advocates to address social/emotional needs of gifted students

• Train all staff in Differentiated

all schools• Build a comprehensive E‐12

pathway for our gifted learners• Open the district’s Innovation

CenterInstruction and Cultural Competency

• Continue staff training

Future Innovative LearningFuture Innovative Learning

Create unique schedule options for secondaryCreate unique schedule options for secondary students that enhance self‐directed and collaborative learning experiences for students:collaborative learning experiences for students:

– The schedules create time and flexibility for students to explore their passions and deepenstudents to explore their passions and deepen their learning

– These options are for all students, but will benefit ese op o s a e o a s ude s, bu be eG/T students


Feedback from Staff and ParentsFeedback from Staff and Parents• Overall satisfaction for the accelerated model pathway andaccelerated model, pathway, and study group

• Understand the considerable time• Understand the considerable time and resources needed for planning

• Recognize that accelerated classesRecognize that accelerated classes will impact the master schedule

• Identify cultural changes as studentsIdentify cultural changes as students graduating earlier


Next StepsNext Steps

• Form a study/focus group for continuedForm a study/focus group for continued support of the Pathways for Gifted Learners

• Ensure alignment with Bridge to Excellence• Ensure alignment with Bridge to Excellence

• Provide updates to school board, community

• Communicate the Pathways for Gifted Learners to community and neighbors


Key Learning

• Proposed Pathway for Gifted L i i t t d ithi thLearners is integrated within the Bridge to Excellence plan

• Our gifted learners will benefit• Our gifted learners will benefit from an E‐12 pathway

• Social/emotional needs must be• Social/emotional needs must be supported

• G/T learners benefit from beingG/T learners benefit from being together


Agenda Item X.A.

Date Prepared: June 7, 2013 ISD 834 Board Meeting

Agenda Item: 2013-14 Preliminary Budget Meeting Date: June 13, 2013 Contact Person: Dr. Ray Queener, Assistant Superintendent of Business & Administrative Services _____________________________________________________________________________________ Background: The Board of Education is required by law to adopt a preliminary budget by June 30, 2013. At the June 13, 2013 Board of Education Learning Session, Dr. Queener will share detailed information for developing the 2013-14 Preliminary Budget as well as a broad overview at the Board Business meeting. Administration recommends approval of the 2013-14 Preliminary Budget. Action will be requested on June 27, 2013. Attachment

STILLWATER AREA PUBLIC SCHOOLS Independent School District No. 834


Stillwater, Minnesota June 2013

STILLWATER AREA PUBLIC SCHOOLS


INDEPENDENT SCHOOL DISTRICT NO. 834 STILLWATER, MINNESOTA

1875 South Greeley Street

Stillwater, MN 55082 www.stillwater.k12.mn.us

651-351-8321

Finance Department Dr. Ray Queener, Assistant Superintendent

[email protected]

Lynne Ritzer, Supervisor of Financial Services

Kathy Tuenge, District Accountant

Sandy Manor, Admin Assistant

Sue Brochman, Accounts Processing Technician

Patty Ridley, Accounts Processing Technician

June 2013


TABLE OF CONTENTS

Page

SECTION I – INTRODUCTION

School Board and Administration i

Strategic Roadmap ii

History of District 834 – Stillwater Area Public Schools iii

2013-14 Preliminary Budget Overview iv - vii

SECTION II – 2013-14 PRELIMINARY BUDGET

2013-14 Preliminary Budget – Process and Assumptions 1

2013-14 Preliminary Budget – Fund Detail 2 - 8

2013-14 Preliminary Budget – Summary 9

SECTION III - SUMMARY

Summary of Revenues by Source Category and Fund 10

Summary of Expenditures by Object Category and Fund 11

Budget Detail Summary – Revenue By Source Code 12 – 16

Budget Detail Summary – Expenditure By Object Code 17 – 26

SECTION IV - GLOSSARY

Revenue Codes 27 – 30

Expenditure Codes 31

SECTION I

Introduction



- i -

SCHOOL BOARD

Ms. Kathy Buchholz Board Chair

Mr. Tom Lehmann Vice Chair

Ms. Natalie Fedie Treasurer

Mr. George Hoeppner Clerk

Dr. Mike Ptacek Director

Ms. Natasha Fleischman Director

Ms. Amy Burback Director

ADMINISTRATION

Dr. Corey Lunn Superintendent of Schools

Dr. Ray Queener Assistant Superintendent of Business and Administrative Services

Mr. Mike Redmond Executive Director of Secondary Education

Dr. Mary Anderson

Ms. Cathy Moen

Executive Director of Elementary Education

Director of Administrative Services

Mr. Denny Bloom Director of Operations

Mr. Paul Lee Director of Student Support Services

Ms. Lori Brink Director of Community Education and Community Relations

Ms. Carissa Keister Coordinator of Community Engagement


- ii -



- iii -

A BRIEF HISTORY OF DISTRICT 834

Stillwater Area Public Schools – Independent School District #834 – has a long and proud tradition. Minnesota's first schoolhouse was built in Stillwater in 1848, a year before Minnesota became a territory. Stillwater became the state's first school district just two years later. The district has a tradition of high expectations, high standards and outstanding achievement. It is also a system dedicated to continuous improvement.

From the first one-room schoolhouse, Stillwater Area Public Schools has grown to serve more than 8,560 students in 10 elementary schools (K-6), two junior high schools (grades 7-9), one high school (grades 10-12), and an alternative learning center for secondary students, and a new early childhood family center which serves families with young children, from birth to age 5.

The district stretches 30 miles along the St. Croix River from Marine on St. Croix south to Afton, and covers approximately 150 square miles. The district encompasses 18 communities, including: Afton, Bayport, Baytown Township, Grant, a portion of Hugo, Lake Elmo, Lakeland, Lakeland Shores, Lake St. Croix Beach, Marine on St. Croix, May Township, Oak Park Heights, St. Mary’s Point, Stillwater, Stillwater Township, West Lakeland Township, Withrow and a portion of Woodbury. The area population is approximately 59,484.

Transportation services are provided to over 7,000 public, non-public and charter school students. Buses are scheduled to make over 3,000 stops every day as they transport students to and from over 20 sites, both within and outside the district. Beginning in 2009, transportation registration is required for Stillwater Area High School students and for all non-public and charter school students yearly. Families may also decline transportation if they will not need to be transported. Students in grades Kindergarten through 10th grade receive annual school safety training. On each school day, District 834 schools serve approximately 5,000 meals (lunches). Breakfast is also served in nine (9) school buildings.

As a district we rank among the highest-performing school districts in the state. Stillwater has built and maintained an exceptional reputation for excellence across the state and nation. Our schools are recognized as a leader in technology and innovative education. Our students and our staff members are consistently recognized for their successes in academics, fine arts, athletics, technology, integration and more.

The district offers the best of both worlds. It is large enough to provide a wide variety of opportunities for students, while maintaining a personal, caring and individualized education. The district strives to develop learners who are innovative, creative, and prepared for a rapidly changing world. Expectations are high and students of all abilities are challenged, supported and motivated at every level – from early childhood through high school.

We offer learning opportunities for students of all abilities, including exceptional programs for Special Education and Gifted and Talented students. Because of our experience, our expertise, and our size, we are able to offer our learners opportunities to grow and develop at their own pace.

Welcome to a community and a school system built on a solid tradition of excellence!


- iv -

2013-14 PRELIMINARY BUDGET OVERVIEW

Introduction

The Preliminary Budget is adopted by the Board of Education each June. The Preliminary Budget, which gives the district expenditure authority to begin the fiscal year, is built on conservative enrollment projections and estimates of revenues. During the middle of the fiscal year, the Board will adopt a Revised Budget which is updated based on the October 1 student enrollment and revised revenue estimates. Since the Revised Budget is based on the enrollment and projected attendance of those students, that budget is still a projection. It is usually revised again during the spring, primarily to update federal program revenues and expenditures.

Education finance can vary greatly due to many uncontrollable variables. Budgets are developed with several assumptions and projections. Typically, the actual revenues are greater than projected revenues and actual expenditures are less than projected expenditures, leaving the district with additional funds in the fund balance. This is due to using an intentionally conservative planning and budgeting process.

Budget Timeline

The school district’s budget timeline reflects many overlapping processes. The general timeline is listed below.

Spring • Administration completes preparation of Preliminary Budget for the next school year, including:

compiling capital requests, completing a Five Year General Fund Forecast and developing recommendations through a Budget Development Committee.

• Board of Education takes action on capital budget for the next school year. • Board of Education takes action on Budget Assumptions and Timeline for the next school year.

Summer • Board of Education reviews and approves Preliminary Budget by June 30 for the next school year. • Administration submits proposed local property tax levy for next calendar year to Minnesota

Department of Education. • Administration closes district’s financial books and begins audit process for the previous school

year. Fall

• Board of Education approves preliminary property tax levy in September for next calendar year and next school year.

• Administration and audit firm complete district audit and financial report for the previous school year, and report is approved by the Board of Education.

• Administration completes preparation of the Revised Budget for the current school year. • Board of Education holds truth-in-taxation hearing in November or December for the proposed

property tax levy for the next school year. Winter

• Board of Education approves the Revised Budget for current school year. • Board of Education certifies final property tax levy in December for next calendar year and next

school year. • Administration prepares capital budget for next school year. • Administration begins preparation of Preliminary Budget for next school year.


- v -

Budget Assumptions

Many variables comprise the district’s budget. The district makes conservative assumptions on those variables in order to avoid deficits. Examples of the variables with additional information are listed below.

Enrollment Trends and Enrollment Projections

Enrollment in the district decreased slightly for the 2012-13 school year and is projected to decline for 2013-14. Figure 1 shows the enrollment trends for each level over the last five years. The district revises the enrollment projections based on new information, actual enrollment on October 1 and any other changes that affect enrollment each fall. Since enrollment drives most of the district’s revenue, a conservative approach (estimating that fewer students will attend District 834 schools) is used for enrollment projections.

Employee Contracts The Preliminary Budget includes approved contracts for 2013-14. For 2013-14 the district will continue with a self-funded health insurance plan. Insurance rates will increase by 6.5%, which will cover increased costs for stop loss insurance, Health Care Reform mandates, and increasing of the reserve. The district uses actual calculations of salary and benefits for agreements that are in place and there is not a projected change to current salary and benefit levels for expiring contracts. This rate increase is not reflected in the preliminary budget pending settlements of open contracts.

General Education Revenue This is the largest component of state aids. It is developed by actual number of students and formula allowances set by the legislature. The revenue projections are based on the projected October 1 enrollment with assumptions for “in-out” migration.

School Allocations The district builds the Preliminary Budget on enrollment projections. For staffing purposes, elementary school staffing allocations are provided through the allocation of sections, based on projected enrollments. Enrollments are periodically reviewed and revised to ensure consistency with Board approved staffing ratios. Secondary school staffing allocations are distributed using a zero based allocation process, based on projected enrollments. Allocations are adjusted as needed to address changes in enrollment throughout the school year.

0

2000

4000

6000

8000

10000

2009 2010 2011 2012 2013S

tud

ents

Figure 1

Enrollment TrendsOctober 1

10-12 7-9 K-6


- vi -

Special Education Revenue Some special education revenue calculations, such as special education excess cost aid, are based on the general education revenue estimate. Also, the district is conservative when developing the special education expenditure budget. Due to the unknown number of students that will be identified as special education students, the district tries to estimate liberally, potentially generating a larger than expected expenditure budget for the Preliminary Budget. In 2006-07 the State mandated a change as to how school districts serving non-resident special education students received revenue. This is known as Special Education tuition billing. Data is not finalized until well into the next fiscal year, leaving some variability in revenue estimates. Payment Delays, Tax Shifts and Legislative Changes The 2011 Legislature enacted legislation that increased the payment delay to school districts. Included in the legislation are payment delays and two accounting shifts that have an impact on the cash flow of the school district but not a significant impact on the overall budget. The payment shift for 2013-14 includes a projected payment of 86% of the revenue earned with the remaining 14% to be paid in 2014-15. The current payment shift continues until the state economy improves to decrease the shift, however, additional legislative actions are possible.

Additionally, beginning in 2010-11, a very large property tax revenue shift occurred. School districts receive property tax revenue in May and October of each calendar year. This revenue is used for the following school year. Per new legislation, school districts are required to recognize 48.6% of the revenue received in May of 2013 for the current 2012-13 school year. This allows the state to postpone state aid payments until the following fiscal year (2013-14). Again, this is a cash flow challenge for the District compounded by the loss of interest due to less revenue to invest. This tax shift is planned to continue unless revised as part of legislative actions.

Finally, the 2013-14 Preliminary Budget does not include any projected changes to revenue based upon the 2013 Legislative process. Those changes, the largest of which is an increase to the General Education formula allowance of 1.5%, will be reflected in the 2013-14 Revised Budget.


- vii -

Summary – 2013-14 Preliminary Budgets

The 2013-14 Preliminary Budget reflects a decrease in the fund balance for the general fund compared to the 2012-13 Revised Budget. This decrease represents an intentional use of the fund balance to bridge the gap from revenues and expenditures due to flat or declining state funding. Revenues

Legislative changes over the years have changed the portion of revenue that come from the state. Currently, the state is responsible for a large percentage (60%) of the total district revenues (see Figure 2). The percentage of district revenues that come from local property taxes has been increasing since 2002-03 due to shifts back to property taxes from state aid.

Figure 2

Expenditures

In a service organization, like a public school district, most expenditures consist of salaries and benefits for employees who provide direct or indirect services to students, i.e., teachers, principals, administrators, support staff (custodians, food service workers, paraprofessionals, technical support, coordinators/supervisors/specialists). For 2013-14, salaries and benefits make up 76% of the district’s general fund budget and 65% of the district’s total budget as shown in Figure 3. Purchased services (such as heating, electricity, insurance and telecommunication costs) comprise 15% of the budget. Supplies, materials, capital and other expenditures total 20% of the total budget. Historically, the district’s budget managers monitor expenditures closely and typically come in under budget. This allows schools to carryover unspent funds for future expenditures which will increase the fund balance.

Figure 3

45%

20%

15%

5%

5%10%

2013-14 PreliminaryExpenditure Budget

All Funds, All Object Codes

Salaries

Benefits

Purchased Services

Supplies & Materials

Capital Expenditures

Other Expenditures

28%

60%4%

8%

2013-14 PreliminaryRevenue Budget

All Funds, All Sources

Property Taxes

State Aids & Credits

Federal Aid

Other

SECTION II

2013-14 Preliminary Budget


- 1 -

Staffing Allocations* 2012-13 2013-14

Kindergarten – Gr. 1 20.42 20.42 Grades 2-3 24.42 24.42 Grades 4-6 28.42 28.42

Grades 7-12 32.08 32.08 Table 1

*This does not represent average class size.

Supply and Material Allocations Per Student Elementary 2012-13 2013-14Supply and Material $36.48 $36.12Library/Media 9.13 9.04Capital 16.44 16.44 Secondary 2012-13 2013-14Supply and Material $55.94 $55.38Library/Media 13.28 13.15Capital 24.65 24.65

Table 2


Budget Process and Assumptions School district budgets are comprised of revenues and expenditures. Revenues are primarily received based on student enrollment and actual expenditures. The largest percentage of the school district’s revenue comes from the state through formulas based on student enrollment. The formula allowance for the general education aid from the state is $5,224 per pupil unit (weighted student counts depending on grade level of enrollment). Of all the district’s General Fund expenditures, 76% are salaries and benefits for district employees. As an educational service organization serving students, it is expected that employee costs would be the largest portion of the budget. Below are some of the processes and assumptions that are included in the budgeting cycle. Enrollment The Preliminary Budget is based on a projected enrollment for October 1. The Revised Budget is based on the actual October 1 enrollment and is estimated to follow historical trends for actual year-end ADM (average daily membership) in which the district receives revenue. Staffing allocations Staff are allocated to buildings on a student to staff ratio determined by the Board of Education. The staffing ratios for 2013-14 are listed in Table 1. Staffing ratios do not equate to average class sizes and are only used to determine the number of FTE (full time equivalent) assigned to each building. Non-salary budgets School budgets for purposes other than employee salary and benefits are based on a system of allocation formulas. These formulas are adjusted as determined by the Board of Education during the budgeting process. Table 2 shows the Supply and Material per-pupil allocations for 2012-13 and 2013-14. The Supply/Material and Library/Media allocations have been decreased by 1% from the 2012-13 levels as part of the Board approved budget parameters, with a hold-back of 2.5%. An adjustment will be made on October 1, based on the enrollment at that time. Staff development Funds to be used for staff development are allocated to buildings based on the number of FTE (full time equivalent) compared to the total district FTE. The total allocated to buildings for 2013-14 is $135,000 and is divided between schools based on the number of teachers assigned to the building. The remaining amount of revenue is set aside for staff development and is allocated for districtwide staff development activities.


- 2 -

2013-14 Preliminary Budget – Fund Detail

General Fund The General Fund is the primary operating budget for the district. It accounts for the revenues and expenditures of the district operations. The General Fund includes accounts for Capital Expenditures and Transportation. By statute, the district is obligated to account for capital expenditures separately from the General Fund. The district chooses to also maintain a separate account for transportation. Although all three accounts comprise the General Fund and are reported to the state as such, the Preliminary Budget information is broken apart and is located in the tables below.



Beginning Fund Balance 20,517,543 19,572,379 14,474,254 (5,098,125) -26.05%

Revenues 87,268,582 87,449,427 85,387,046 (2,062,381) -2.36%

Expenditures 88,213,746 92,547,552 90,944,990 (1,602,562) -1.73%

Revenues less Expenditures (945,164) (5,098,125) (5,557,944) (459,819)

Ending Fund Balance 19,572,379 14,474,254 8,916,310 (5,557,944) -38.40%

Comparison of 2013-14 Preliminary Budget to 2012-13 Revised Budget Revenue Preliminary 2013-14 revenue estimates are $2,062,381 less than the 2012-13 Revised Budget primarily due to decreases in operating levy revenue due to a reduction of adjustments, a decrease in state aids due to enrollment changes and the assumption that there are no carryovers. Expenditures Preliminary 2013-14 expenditures decreased by $1,602,562 from the 2012-13 Revised Budget primarily due to the assumption that there are no carryovers or grants. The detailed changes in the expenditures are listed on the following pages in the descriptions of program expenditure categories. The total revenues and total expenditures for the General Fund include reserved categories for Health and Safety, Operating Capital and Staff Development. The net revenue budget after subtracting these categoricals is $81,438,057. The net expenditure budget after subtracting these categoricals is $87,239,239. Expenditures exceed revenues, thereby decreasing the unassigned fund balance to 3.91% of expenditures. The spend down of the fund balance was planned as part of the budget development process. The total fund balance for the General Fund is projected to decrease from $14.5 million to $8.9 million in the Preliminary 2013-14 Budget. The unassigned fund balance (the amount of unallocated funds) is projected to decrease from $9.4 million to $3.6 million. The Board’s goal of reaching a 5% unassigned fund balance has not been met.


- 3 -

Capital Expenditure Account Included within the General Fund is the Capital Expenditure Account. Listed below are the reserved revenues and expenditures projected in the Capital Expenditure Account. The revenue is decreasing due to fewer projected students. The projected decrease in expenditures is primarily due to less projected equipment purchases. The projected fund balance will increase from $2.6 million to $2.8 million compared to the 2012-13 Revised Budget.

2012-13 2013-14

General Fund 2011-12 Revised Preliminary Rev. / Prel. Rev. / Prel.

Capital Expenditure Account Actual Budget Budget Change % Change


Revenues 2,727,823 3,626,625 3,444,011 (182,614) -5.04%

Expenditures 2,702,291 3,297,236 3,243,828 (53,408) -1.62%

Revenues less Expenditures 25,532 329,389 200,183 (129,206)


Expenditures by Program The district tracks expenditures by program series defined in UFARS (Uniform Financial Accounting and Reporting Standards) which is mandated by the State of Minnesota. The table below shows the total General Fund sorted by program series and compares the Revised 2012-13 Budget to the Preliminary 2013-14 Budget.


Actual Budget Budget Change % ChangeAdministration 3,122,054 3,320,224 3,260,040 (60,184) -1.81%District Support Services 3,159,623 3,598,295 3,682,381 84,086 2.34%Regular & Vocational Instruction 44,459,541 46,858,198 45,496,116 (1,362,082) -2.91%Special Education Instruction 15,078,470 15,286,676 15,125,863 (160,813) -1.05%Instructional Support Services 4,872,233 5,129,596 5,223,637 94,041 1.83%Pupil Support Services 3,174,016 3,392,449 3,252,179 (140,270) -4.13%Transportation (Pupil Support) 6,490,254 6,142,163 6,039,782 (102,381) -1.67%Operations and Maintenance 7,402,106 7,759,951 7,815,155 55,204 0.71%Fiscal and Other Fixed Costs 455,449 1,060,000 1,049,837 (10,163) -0.96%Total 88,213,746 92,547,552 90,944,990 -1,602,562 -1.73%

Administration This program accounts for the expenditures related to the Board of Education, Superintendent, school principals, support staff and related supply and materials for these departments. The decrease of $60,184 from the 2012-13 Revised Budget is primarily due to a decrease in the teaching and learning budget due the purchase of a data warehouse system ($121,000) which had been included in the 2012-13 Revised Budget, along with an increase in technical support position hours to provide standardized staffing to elementary buildings ($28,940) and an innovation grants addition ($25,000).


- 4 -

District Support Services This program accounts for expenditures related to the Assistant Superintendent of Business and Administrative Services, Finance support staff, Director of Administrative Services, Technology Coordinator, Human Resources staff, and related supply and materials for these departments. The increase of $84,086 from the 2012-13 Revised Budget is primarily for district wide marketing activities ($51,915) along with implementation of an electronic evaluation system ($40,000). Regular and Vocational Instruction This program accounts for elementary, secondary and vocational teachers, instructional paraprofessionals, extra and co-curricular staff, and related supply and materials for these departments. The decrease of $1,362,082 from the 2012-13 Revised Budget is primarily due to repurposed funds for the strategic plan ($1,082,943) and the assumption of no carryovers ($540,205) along with an increase for tuition ($195,000) and in TRA rates ($122,490). Special Education Instruction This program accounts for all Student Support Services administrators, special education teachers, special education paraprofessionals, special education support staff, psychologists, and related supply and materials for these departments. The decrease of $160,813 from the 2012-13 Revised Budget is primarily due to paraprofessional staffing changes ($122,169) and a reduction in federal programs ($91,545) along with an increase in TRA rates ($32,313). Instructional Support Services This program accounts for the expenditures related to assistant principals, assistant principals’ support staff, Instructional Support Services staff, Teaching and Learning support staff, and librarians. This program also accounts for curriculum expenditures and related staff development as well as related supply and materials for these departments. The increase of $94,041 from the 2012-13 Revised Budget is primarily due to the addition for the strategic plan ($658,700), additional staff development funds ($200,572) and an increase in technical support positions/hours to provide standardized staffing to elementary buildings ($54,335) along with the assumption that there is no carryover for grants and staff development ($767,256), which were included in the 2012-13 Revised Budget. Pupil Support Services (Including Transportation) This program accounts for expenditures related to counselors, lunchroom supervision (not accounted for in the Food Service Fund), related support staff and related supply and materials for these departments. The decrease of $242,651 from the 2012-13 Revised Budget is primarily due to a reduction of transportation costs due to the grandfathering removal ($70,000) and 1% reduction ($32,381) along with a decrease due to the assumption that there is no carryover for the safe schools budget ($128,557) which was included in the 2012-13 Revised Budget.


- 5 -

Operations and Maintenance This program tracks expenditures related to custodial staff, grounds staff, related support staff, utilities, and related supply and materials for these departments. The increase of $55,204 from the 2012-13 Revised Budget is primarily due to the addition for the strategic plan ($106,850) and decreases for health and safety projects ($34,877). Fiscal and Other Fixed Costs (formerly listed as Property and Liability Insurance) This program accounts for expenditures related to the premiums for the district’s property and liability and errors and omissions insurance as well as payments of principal and interest for the retirement of long-term and non-bonded obligations. The decrease of $10,163 from the 2012-2013 Revised Budget is primarily due to a small decrease for the Certificates of Participation payments for the new Early Childhood Family Center.

Food Service Fund The Food Service Fund accounts for revenues and expenditures for providing food services in schools. Since 2004-05, Stillwater Area Public Schools has provided food services to Mahtomedi Schools on a fee basis. The additional revenue from this partnership allows the district to employ a nutritionist to plan menus and work on healthy lunch options as well as support the District 834 food service program.

2012-13 2013-14Food Service Fund 2011-12 Revised Preliminary Rev. / Prel. Rev. / Prel.



Revenues 3,745,985 3,906,221 3,781,402 (124,819) -3.20%

Expenditures 3,836,547 3,938,377 3,840,778 (97,599) -2.48%



Revenues are increasing primarily in the commodity rebate ($50,000) and distribution ($45,000) programs along with a projected decrease in participation ($43,900). Expenditures are decreasing primarily to better reflect projected food costs ($97,000).


- 6 -

Community Service Fund

The Community Service Fund is used to track all revenues and expenditures related to providing a community education program.

2012-13 2013-14Community Service Fund 2011-12 Revised Preliminary Rev. / Prel. Rev. / Prel.



Revenues 3,777,363 4,064,058 4,125,417 61,359 1.51%

Expenditures 3,815,134 4,101,417 4,198,111 96,694 2.36%



Revenues are increasing primarily due to a 3% increase in School Age Care fees ($53,509), new grant source ($25,050), additional weekly rental ($22,765), and re-instituting the summer theater production ($19,515) along with a decrease due to the expired Joint Powers Agreement with Mahtomedi ($67,000). Expenditures are projected to increase primarily due to settlement costs for Community Ed Assistants ($28,151) and additional costs for the district receptionist ($20,712).

Building Construction Fund

The Building Construction Fund is used to track the revenues and expenditures for the alternative facilities (deferred maintenance) program and other construction projects.

2012-13 2013-14

Building Construction Fund 2011-12 Revised Preliminary Rev. / Prel. Rev. / Prel.


Beginning Fund Balance 10,484,802 2,590,664 2,032,688 (557,976) -21.54%

Revenues 4,002,227 2,998,024 2,216,866 (781,158) -26.06%

Expenditures 11,896,365 3,556,000 4,237,043 681,043 19.15%

Revenues less Expenditures (7,894,138) (557,976) (2,020,177) (1,462,201)

Ending Fund Balance 2,590,664 2,032,688 12,511 (2,020,177) -99.38%

Revenues are decreasing to reflect projected levy amount. Expenditures are increasing primarily to reflect more planned projects district wide. Approximately $4.2 million will be expended during the 2013-14 fiscal year for various deferred maintenance projects district wide.


- 7 -

Debt Service Fund

The Debt Service Fund is used to account for the district’s principal and interest payments as well as the revenue received for such payments. The principal and interest payments are for the district’s long-term debt or approved bond issues.

2012-13 2013-14

Debt Service Fund 2011-12 Revised Preliminary Rev. / Prel. Rev. / Prel.



Revenues 22,727,704 10,077,900 9,737,104 (340,796) -3.38%

Expenditures 15,100,938 9,972,740 9,727,663 (245,077) -2.46%

Revenues less Expenditures 7,626,766 105,160 9,441 (95,719)


Revenues are decreasing to reflect projected levy amount and reflects the actual amount to be received from the local levy for debt service payments. The decrease in expenditures is reflective of estimated principal and interest payments for bonds. OPEB Debt Service Fund Included within the Debt Service Fund is the OPEB Debt Service Fund. Listed below are the reserved revenues and expenditures projected in the OPEB Debt Service Fund. This fund is used to account for all revenues and expenditures related to the OPEB Bonds.

2012-13 2013-14

OPEB Debt Service Fund 2011-12 Revised Preliminary Rev. / Prel. Rev. / Prel.


Beginning Fund Balance 208,445 278,991 284,155 5,164 1.85%

Revenues 1,484,531 1,422,852 1,427,655 4,803 0.00%

Expenditures 1,413,985 1,417,688 1,419,273 1,585 0.00%

Revenues less Expenditures 70,546 5,164 8,382 3,218

Ending Fund Balance 278,991 284,155 292,537 8,382 2.95%


- 8 -

Trust Fund

Previously, the Trust Fund primarily accounted for the revenues and expenditures of the Partnership Plan. Since the 2005-06 school year the Trust Fund has primarily been used for scholarships.

2012-13 2013-14

Trust Fund 2011-12 Revised Preliminary Rev. / Prel. Rev. / Prel.


Beginning Fund Balance 222,361 213,202 213,202 0 0.00%

Revenues 25,341 0 0 0 0.00%

Expenditures 34,500 0 0 0 0.00%

Revenues less Expenditures (9,159) 0 0 0

Ending Fund Balance 213,202 213,202 213,202 0 0.00%

OPEB Trust

In February 2009, $19.2 million of General Obligation Taxable OPEB (Other Post Employment Benefits) Bonds were sold to be used to help offset future retirement expenditures. The funds were placed in an irrevocable trust meaning these funds can only be used for this purpose. As of June 30, 2012 the balance in the OPEB Trust Account is $15,114,148.


- 9 -

2013-14 PRELIMINARY BUDGET SUMMARY

PROJECTED REVENUES, EXPENDITURES AND FUND BALANCEBY FUND 2013-14

Proj. Fund 2013-14 2013-14 Proj. FundBalance Revenue Expenditure Balance


General Fund 14,474,254 85,387,046 90,944,990 8,916,310




Building Construction Fund 2,032,688 2,216,866 4,237,043 12,511


Trust Fund 213,202 0 0 213,202


Total All Funds 31,944,610 105,247,835 112,948,585 24,243,860

SECTION III

Summary


- 10 -

2011-12 Pct. of 2012-13 2013-14 Pct. of Percent Amount Fund Source Category Actual Total Prelim. Budget Total Change Change

01 General Fund

Property Taxes 17,514,084 20.07% 18,065,901 17,091,080 20.02% -5.40% (974,821)


Federal Aid 3,982,571 4.56% 2,892,514 2,799,718 3.28% -3.21% (92,796)

Other 3,466,720 3.97% 3,916,004 3,271,606 3.83% -16.46% (644,398)


02 Food Service

Property Taxes 0 0.00% 0 0 0.00% 0.00% 0

State Aids & Credits 117,673 3.14% 118,870 116,600 3.08% -1.91% (2,270)

Federal Aid 892,364 23.82% 1,095,400 959,500 25.37% -12.41% (135,900)

Other 2,735,949 73.04% 2,691,951 2,705,302 71.54% 0.50% 13,351

Total Food Service 3,745,986 100.00% 3,906,221 3,781,402 100.00% -3.20% (124,819)

04 Community Service

Property Taxes 864,802 22.89% 883,421 876,323 21.24% -0.80% (7,098)

State Aids & Credits 572,696 15.16% 519,449 520,798 12.62% 0.26% 1,349

Federal Aid 551 0.01% 1,680 1,228 0.03% -26.90% (452)

Other 2,339,315 61.93% 2,659,508 2,727,068 66.10% 2.54% 67,560

Total Comm. Service 3,777,364 100.00% 4,064,058 4,125,417 100.00% 1.51% 61,359

06 Building Construction

Property Taxes 2,957,788 73.90% 2,996,024 2,214,866 99.91% -26.07% (781,158)

Other 1,044,439 26.10% 2,000 2,000 0.09% 0.00% 0

Total Bldg Construction 4,002,227 100.00% 2,998,024 2,216,866 100.00% -26.06% (781,158)

07&47 Debt Service

Property Taxes 9,775,753 43.01% 10,027,900 9,697,104 99.59% -3.30% (330,796)

State Aids & Credits 280,090 1.23% 0 0 0.00% 0.00% 0

Other 12,671,861 55.76% 50,000 40,000 0.41% -20.00% (10,000)

Total Debt Service 22,727,704 100.00% 10,077,900 9,737,104 100.00% -3.38% (340,796)

08 Trust

Other 25,341 100.00% 0 0 0.00% 0.00% 0

All Funds

Property Taxes 31,112,427 25.60% 31,973,246 29,879,373 28.39% -6.55% (2,093,873)


Federal Aid 4,875,486 4.01% 3,989,594 3,760,446 3.57% -5.74% (229,148)

Other 22,283,625 18.33% 9,319,463 8,745,976 8.31% -6.15% (573,487)

Total All Funds 121,547,204 100.00% 108,495,630 105,247,835 100.00% -2.99% (3,247,795)


SUMMARY OF REVENUES BY SOURCE CATEGORY AND FUND

Rev. Budget


- 11 -

2011-12 Pct. of 2012-13 2013-14 Pct. of Percent Amount Fund Object Category Actual Total Prelim. Budget Total Change Change

01 General Fund Salaries 47,293,674 53.61% 48,132,962 47,329,289 52.04% -1.67% (803,673) Benefits 20,043,371 22.72% 21,072,764 21,305,594 23.43% 1.10% 232,830 Purchased Services 16,170,104 18.33% 15,678,777 15,511,510 17.06% -1.07% (167,267) Supplies & Materials 2,038,566 2.31% 3,866,355 3,301,213 3.63% -14.62% (565,142) Capital Expenditures 1,945,621 2.21% 2,490,054 2,131,666 2.34% -14.39% (358,388) Debt Service 237,692 0.27% 830,000 822,138 0.90% -0.95% (7,862) Other Expenditures 484,718 0.55% 476,640 543,580 0.60% 14.04% 66,940


02 Food Service Salaries 1,289,128 33.60% 1,284,985 1,277,665 33.27% -0.57% (7,320) Benefits 590,659 15.40% 593,512 615,263 16.02% 3.66% 21,751 Purchased Services 457,215 11.92% 456,250 455,150 11.85% -0.24% (1,100) Supplies & Materials 1,490,619 38.85% 1,543,630 1,448,700 37.72% -6.15% (94,930) Capital Expenditures 2,506 0.07% 53,000 37,000 0.96% -30.19% (16,000) Other Expenditures 6,420 0.17% 7,000 7,000 0.18% 0.00% 0 Total Food Service 3,836,547 100.00% 3,938,377 3,840,778 100.00% -2.48% (97,599)

04 Community Service Salaries 2,202,533 57.73% 2,328,274 2,382,805 56.76% 2.34% 54,531 Benefits 722,341 18.93% 763,043 801,439 19.09% 5.03% 38,396 Purchased Services 598,749 15.69% 705,292 715,543 17.04% 1.45% 10,251 Supplies & Materials 179,634 4.71% 221,876 213,057 5.08% -3.97% (8,819) Capital Expenditures 57,442 1.51% 26,610 29,800 0.71% 11.99% 3,190 Other Expenditures 54,434 1.43% 56,322 55,467 1.32% -1.52% (855) Total Comm. Service 3,815,134 100.00% 4,101,417 4,198,111 100.00% 2.36% 96,694

06 Building Construction Salaries 80,683 0.68% 85,800 62,643 1.48% -26.99% (23,157) Benefits 33,140 0.28% 34,200 34,200 0.81% 0.00% 0 Purchased Services 1,331,067 11.19% 492,000 275,000 6.49% -44.11% (217,000) Supplies & Materials 2,257 0.02% 15,000 0 0.00% 0.00% (15,000) Capital Expenditures 10,449,218 87.84% 2,929,000 3,865,200 91.22% 31.96% 936,200 Debt Service 0 0.00% 0 0 0.00% 0.00% 0 Other Expenditures 0 0.00% 0 0 0.00% 0.00% 0 Total Bldg. Const. 11,896,365 100.00% 3,556,000 4,237,043 100.00% 19.15% 681,043

07&47 Debt Service Other 15,100,938 100.00% 9,972,740 9,727,663 100.00% -2.46% (245,077)

08 Trust Other 34,500 100.00% 0 0 0.00% 0.00% 0

All Funds Salaries 50,866,018 41.39% 51,832,021 51,052,402 45.20% -1.50% (779,619) Benefits 21,389,511 17.40% 22,463,519 22,756,496 20.15% 1.30% 292,977 Purchased Services 18,557,136 15.10% 17,332,319 16,957,203 15.01% -2.16% (375,116) Supplies & Materials 3,711,076 3.02% 5,646,861 4,962,970 4.39% -12.11% (683,891) Capital Expenditures 12,454,787 10.13% 5,498,664 6,063,666 5.37% 10.28% 565,002 Other Expenditures 15,918,701 12.95% 11,342,702 11,155,848 9.88% -1.65% (186,854) Total All Funds 122,897,230 100.00% 114,116,086 112,948,585 100.00% -1.02% (1,167,501)

SUMMARY OF EXPENDITURES BY OBJECT CATEGORY AND FUND


Rev. Budget

BUDGET DETAIL SUMMARY


- 12 -

REVENUE BY SOURCE


GENERAL FUND 001 Property Tax Levy-General 15,313,102 14,872,602 16,855,728 17,966,262 17,074,097 Decreased to reflect reduction of referendum

adjustments. 005 Reemployment Compensation Levy 37,269 40,096 85,057 99,639 16,983 Decreased to reflect prior year negative reemployment

adjustments.

020 Property Tax Shift Recognition 0 7,692,769 573,300 0 0

021 Tuition from MN School Dists 50,509 49,114 72,884 86,400 10,000 Decreased due to no carryover and to better reflect projected revenue.

022 SPED Purch Serv from Oth MN 41,233 41,193 39,200 40,000 40,000

040 Tuition for On-line Courses 1,785 180 0 500 0

041 Tuition -Out of State 2,013 9,351 8,756 10,000 10,000


051 Parking Fees 111,743 122,028 126,894 162,000 162,000

052 Criminal Background Checks 17,655 17,538 17,895 15,000 15,000

053 Transcript Fees 6,130 7,987 8,871 5,000 5,000

054 College in Schools Fee 0 0 0 5,000 5,000

060 Admission/Student Act Revenue 164,783 161,787 167,640 140,250 140,250

071 Medical Assistance Revenue 325,769 120,622 30,612 145,000 145,000

088 E-Rate Revenue 120,045 52,630 127,618 127,600 127,600


093 Rent for School Facilities 59,997 236,885 295,929 348,325 348,925

096 Gifts & Bequests 543,241 638,580 927,219 1,196,098 625,000 Decreased due to the elimination of grant budgets as no carryover is assumed.

097 Advertising/Sponsorships 0 0 0 100,000 100,000

099 Misc Local Revenue 514,786 415,727 360,796 378,331 381,331

201 Endowment Fund Apportionment 269,304 274,011 256,523 255,430 236,735

211 General Education Aid 48,554,629 53,204,966 53,200,335 53,408,885 52,693,357 Decreased due to change in enrollment.

212 Literacy Incentive Aid 0 0 0 496,402 495,000

213 Shared Time Aid 20,342 16,499 22,802 20,000 20,000

227 Abatement Aid 3,729 523 9,920 6,379 0



- 13 -

REVENUE BY SOURCE



299 State Aid Adj - Prop Tax Shift 0 -7,692,769 -573,300 0 0

300 State Aids Rec'd from DOE 1,071,449 1,012,572 1,085,563 1,122,912 1,114,550

360 Special Education Aid 5,792,093 6,393,127 8,051,755 7,200,000 7,600,000 Increased based on revised projections.


400 Federal Aids rec'd thru DOE 7,629,136 3,673,050 3,527,436 2,877,070 2,784,274

405 Federal Aid rec'd thru other 44,772 75,267 24,905 4,900 4,900

500 Federal Aids rec'd from Fed 8,792 9,746 9,719 10,544 10,544

599 Misc Federal Direct Aid 0 176,717 420,511 0 0

619 Cost of Materials for Profit -153,874 -158,166 -110,114 -155,000 -155,000

620 Sales of Materials for Profit 445,303 449,645 360,444 360,000 360,000

621 Sale of Materials Purch-Resale 73,785 85,434 84,816 50,000 50,000

625 Insurance Recovery 0 0 118,435 0 0

629 Health & Safety Other Revenue 11,217 0 0 0 0

635 COP - Lease Purchase Agreement 0 239,147 0 0 0

Total 82,182,503 83,325,019 87,268,582 87,449,427 85,387,046

FOOD SERVICE FUND

021 Sales to Mahtomedi 444,286 463,702 496,659 494,000 505,175

050 Fees from Patrons 11,856 11,300 0 0 0

092 Interest Earnings 1,771 905 277 0 0

099 Miscellaneous Local Revenues 15,829 9,791 0 5,000 0


471 School Lunch Program 232,431 238,634 227,107 268,400 224,500 Decrease in participation.

472 Free and Reduced Lunch Program 390,240 424,030 433,250 427,200 428,000

473 Commodity Cash Rebate Program 165,679 65,237 129,011 175,000 125,000 Purchasing less items on rebate program.

474 Commodity Distribution Program 246,432 185,294 45,108 170,000 125,000 Decreased to reflect projected revenue for commodities program.

476 School Breakfast Program 56,737 58,798 57,888 54,800 57,000

601 Food Service Sales to Pupils 2,306,806 2,171,852 2,141,578 2,111,301 2,123,050


- 14 -

REVENUE BY SOURCE


602 Food Service Sale of Milk 35,842 36,095 30,702 35,025 29,100

606 Food Service Sales to Adults 42,996 46,209 41,947 36,740 40,477

608 Special Function Food Sales 20,897 27,911 24,786 9,885 7,500

Total 4,095,041 3,886,136 3,745,986 3,906,221 3,781,402

COMMUNITY SERVICE FUND

001 Property Tax Levy-General 869,435 862,387 870,299 883,421 876,323

020 Property Tax Shift Recognition 0 434,839 -5,497 0 0

021 Service To Mahtomedi 0 0 0 67,000 0 One year Joint Powers Agreement expires 6/2013.

040 Tuition 101,235 103,253 98,465 262,300 266,124


092 Interest Earnings 2,993 1,243 274 200 0

096 Gifts & Bequests 11,155 21,663 7,138 6,900 500

099 Misc Local Revenues 20,704 16,217 14,250 15,700 40,750 Increased due to anticipated new grant source.

227 Abatement Aid 752 57 1,739 0 0


258 Other State Credits 301 333 356 0 0

299 State Aid Adj - Prop Tax Shift 0 -434,839 5,497 0 0


301 Nonpublic Aid 80,086 88,845 94,678 99,169 99,169


405 Federal Aid Rec'd thru Other 9,984 1,447 551 1,680 1,228

510 Adults with Disabilities 1,902 1,479 1,626 1,940 1,800

549 Aquatics 28,484 47,906 47,029 53,500 55,640

551 Adult Athletics 33,435 30,988 35,137 35,500 35,500

552 Adult Enrichment 72,345 72,681 78,068 79,710 82,800

553 Youth Athletics 38,769 55,112 57,906 52,000 56,000

554 Camps and Clinics 56,070 81,183 102,034 72,500 72,500

556 Youth Enrichment 106,539 0 0 0 0

557 Ropes Course 0 1,875 585 600 346

558 Driver's Education Fees 39,071 40,370 7,781 0 0


- 15 -

REVENUE BY SOURCE


562 Instructional Music 35,605 25,936 33,691 30,000 30,000

563 Auditoriums 38,188 51,899 50,189 52,557 75,322 Increased for new weekly rental.

564 Special Events 28,378 9,863 20,276 7,580 27,095 Re-instituting summer theatre production.

570 School Age Care Tuition 1,309,262 1,479,941 1,438,925 1,492,118 1,545,627 Increased due to 3% rate increase.

585 Youth Development/Youth Serv 51,966 173,823 200,275 269,000 276,000

591 Facilities Use 164,418 166,032 142,677 154,803 154,334

Total 3,564,101 3,795,455 3,777,364 4,064,058 4,125,417




096 Gifts & Bequests 0 0 1,006,442 0 0

629 Health and Safety Other Revenue 0 42,140 24,859 0 0

635 COP - Lease Purchase Agreement 0 10,163,929 0 0 0

Total 2,402,010 13,207,149 4,002,227 2,998,024 2,216,866


- 16 -

REVENUE BY SOURCE 2009-10 2010-11 2011-12 2012-13 2013-14SRC DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES

DEBT SERVICE FUND





631 Sale of Bonds 0 5,007,185 12,641,040 0 0

Total 9,981,836 14,981,577 22,727,704 10,077,900 9,737,104

TRUST FUND

All Gift Directed Revenues 23,916 26,017 25,341 0 0

Total 23,916 26,017 25,341 0 0


- 17 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES GENERAL FUND 100 Administrators 862,307 1,008,892 1,014,026 1,130,362 1,130,362 101 School Board 31,400 31,399 31,399 31,400 31,400 110 Principals 1,900,769 1,926,563 1,943,911 1,876,764 1,872,996

120 Supervisors 609,934 570,676 638,149 647,682 667,672

121 Confidential/Specialists 387,433 564,664 729,569 776,630 776,630

122 Subs-Health Specialists 5,593 2,748 4,101 3,000 3,000

134 Assistive Tech Non-Licensed 0 31,848 8,507 33,109 33,109

140 Teachers 26,923,127 28,075,049 28,676,698 29,624,888 28,511,376 Decreased due to repurposed funds for the strategic plan.

141 Paraprofessionals 964,338 862,584 896,387 842,768 829,932

142 Subs-Paraprofessionals 30,667 29,719 111,001 82,830 82,830

143 Coordinators 733,330 674,576 755,409 713,329 663,423 Reduction in Teaching and Learning staff coordination and shifted to instructional supplies.

144 Librarians 282,016 263,208 292,893 271,904 271,904

145 Subs-Teacher 619,975 619,798 629,373 655,656 655,656

148 Interns 17,370 52,974 0 0 0

150 Subs-Teacher School Business 275,041 268,821 194,850 259,580 202,827 Change in curriculum model, no longer using classroom teachers to facilitate curriculum adoption/implementation.

151 Occupational Therapists 202,230 273,759 332,053 281,034 281,034

152 Speech Language Pathologists 1,077,436 1,167,178 1,285,036 1,226,596 1,226,596

154 School Nurse 317,530 322,154 330,681 340,172 340,172

155 Health Care Specialists 209,135 239,178 267,124 273,618 273,618

156 School Social Worker 0 0 277,775 274,814 274,814

157 Psychologists 814,294 878,584 915,475 811,707 825,920

161 Paraprofessionals - Certified 1,196,012 1,290,867 1,423,312 1,439,366 1,317,197 Decrease due to staffing changes.

162 Paraprofessionals - One-to-One

317,593 289,834 300,255 282,408 282,408


170 Tech Support 1,980,127 1,973,095 1,969,732 1,849,164 1,930,108 Increased to provide equitable/standardized staffing to elementary buildings.

171 Subs-Tech Support 10,330 39,857 8,753 5,215 4,700

172 Custodians 1,958,514 2,030,895 2,048,632 1,972,536 1,972,536

173 Overtime 67,819 73,208 55,722 45,250 45,942


- 18 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 174 DAPE Specialists 197,946 201,197 166,743 134,985 134,985

176 Subs-Custodian 46,499 62,752 36,679 25,000 25,000

177 Crossing Guards 9,255 7,478 8,721 8,826 8,826

178 Lunchroom Supervisors 35,188 0 177 0 0

179 Casual 71,362 0 0 0 0

180 Coaches 597,232 626,218 636,209 646,589 646,589

185 Advisors 154,936 155,040 162,626 172,716 172,716

186 Oth Salary Pmts Non-Licensed 0 0 0 81,802 161,123 Increased for pilot of community center approach at SJHS campus.

189 Other Salary Payments 153,160 216,921 351,643 487,939 848,565 Increased for part of strategic plan in Teaching and Learning for professional development and other training.

210 FICA 3,250,562 3,383,499 3,527,957 3,525,216 3,537,320

214 PERA 555,954 618,369 643,776 607,259 610,944

218 TRA 1,898,953 1,978,756 2,266,614 2,408,955 2,581,394 Rate increased from 6.5% to 7.0%.

220 Health Insurance 7,777,980 8,559,813 9,203,886 10,357,040 10,357,488


230 Life Insurance 114,585 112,951 141,980 156,440 155,576

235 LTD Insurance 134,456 148,533 138,490 142,781 141,481

236 Short Term Disability 103,304 108,474 173,335 66,579 55,184

240 Legal Insurance -72 -130 61 0 0

250 TSA 827,651 863,865 887,926 898,437 897,979

251 Severance TSA 539,134 472,438 353,048 480,420 480,420

252 Severance Health 214,855 190,976 127,050 111,180 111,180



255 OPEB (up to ARC) 888,930 1,081,328 799,319 425,285 425,285


280 Reemployment Comp Insurance

89,432 43,302 63,113 92,700 92,700

297 Tuition/Classes 13,079 3,500 6,638 26,790 26,790

298 Contract Dues 275 2,112 17,909 36,172 36,170

299 Other Employee Benefits 53,524 36,227 53,963 27,060 27,060

302 Background Check 37,388 37,390 38,116 30,000 27,000


- 19 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 303 Federal Contracts < $25,000 73,470 77,088 89,115 124,949 118,499

305 Consulting/Service Fees 1,192,963 1,181,113 1,049,889 1,261,372 1,109,271 Decreased district wide budgets including a shift of Human Resources expenditures to object 821 for an electronic evaluation system and no carryover for grants net of an increase for Health & Safety.

306 Audit Services 50,240 64,385 56,754 60,000 59,400

307 Legal Services 65,393 69,931 64,626 70,200 69,300

308 Printing Services 208,577 167,530 175,627 199,344 219,742 Increased for district wide marketing activities.

309 Type III 1,662 1,230 1,061 1,500 1,500

310 Snow Removal/Lawn Services 117,066 183,553 100,228 134,500 174,600 Increased to better reflect projected costs.

311 Health Exams 8,378 9,064 9,444 10,800 800

312 Officials/Judges 74,005 81,999 81,918 75,350 75,350

313 Laundry Services 18,396 17,034 15,711 17,450 16,550

314 On-Line Courses 14,940 3,335 21,335 36,000 36,000

316 Special Ed Litigation Costs 0 0 5,000 0 0


329 Postage 27,270 46,418 50,208 68,082 67,851

330 Electricity 679,823 742,394 769,891 811,200 814,200

331 Natural Gas 457,740 536,325 373,190 434,100 392,200 Decreased to better reflect projected costs.

332 Water and Sewer 108,803 107,135 86,538 125,700 125,700

333 Garbage Collection 89,738 87,355 104,402 104,600 104,600

340 Insurance 189,764 190,063 217,758 230,000 227,699

346 Licensed Nursing Services >$25,000

5,496 0 0 0 0


358 Foreign Language Interpreter 0 0 1,585 0 0

360 Transportation Contracts 5,809,464 6,148,979 6,652,192 6,252,091 6,148,191 Decreased primarily due to the grandfathering removal.

365 Transportation Chargebacks 0 -1,165 -730 6,785 6,850


367 Workshop Registration-Spec Ed

95 0 0 0 0

368 Out Of State Travel - Federal 1,532 3,075 102 2,928 3,100

369 Entry Fees/Student Travel Exp 257,924 439,769 436,095 430,415 392,415 Decreased due to no carryover for grants.



- 20 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 371 Equipment Leases 1,872 0 1,732 2,000 2,000

372 Graduation Expense 38,978 38,213 24,681 39,000 39,000

376 Licensed Nursing Services 668 0 3,204 0 0

390 Tuition To Oth MN Sch District 173,578 284,079 235,838 235,279 130,279 Decreased due to the elimination of the Harambee and Crosswinds schools.

391 Pmt To MN Sch-Cost Share Agmt

2,679,554 2,741,145 3,008,974 2,631,583 2,926,208 Increased to better reflect projected costs at Valley Crossing.

392 Tuition Out Of State Sch Dist 1,500 0 0 3,656 3,656

393 Sped Cont Serv - Non Sch Dist 289,771 270,015 357,055 40,073 40,073

394 Payments to Oth Agencies 494,087 318,608 224,201 356,622 353,622

396 Sped Sal Purchase fr Oth Dist 299,348 281,481 355,344 370,035 356,013

397 Sped Bens Purchase fr Oth Dist

119,876 124,551 148,705 168,823 168,823

398 Administrative Chargebacks -441,981 -448,657 -448,936 -440,000 -440,000

401 Non-Instructional Supplies 562,375 717,611 539,321 1,020,602 1,126,935 Increased for part of strategic plan in Teaching and Learning net of a decrease for building budgets, grants and staff development budgets primarily due to no carryover.

402 Small Misc Tech Supplies 667 0 1,734 3,964 1,271

404 ID Badges 3,659 2,525 2,705 2,800 2,800

409 Uniforms 8,582 6,409 5,933 6,500 5,500

410 Custodial/Repair Supplies 392,512 438,923 407,062 423,000 425,500

430 Instructional Supplies 377,567 404,153 480,786 1,089,418 981,524 Decreased due to no carryover for grants net of an increase in Curriculum for the strategic plan.

433 Individualized Instruct Supply 289,160 198,125 117,219 292,113 267,498

440 Fuel For Buildings 37,134 -27,970 828 33,950 27,050

442 Gasoline 22,921 41,529 34,179 36,800 36,300

460 Textbooks and Workbooks 116,702 611,059 230,789 724,938 197,910 Decreased due to implementation of strategic plan, less money to be spent on textbooks/workbooks and shift to digital resources.

461 Standardized Tests 136,775 186,566 182,202 195,650 193,650

470 Library Books 23,103 22,577 23,476 32,550 30,205

490 Food 8,687 9,063 12,335 4,070 5,070

510 Site Or Grounds Acquisition 18,617 5,293 24,558 81,000 81,000

520 Bldg Acquisition/Construction 540,627 776,017 304,982 500,000 444,000 Decreased to better reflect projected costs in Health and Safety.

529 Document Imaging 0 396 0 5,000 0


- 21 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 530 Other Equipment Purchased 269,132 275,661 407,433 456,561 341,039 Decreased to better reflect projected costs in Curriculum,

Operating Capital District Wide Equipment and Safe Schools.

533 SPED Equipment 6,105 10,097 19,207 2,000 2,000

535 Capital Leases 0 568,694 0 0 0

548 Pupil Transportation Vehicles 0 0 0 49,804 0 FY 12-13 included budget for transition program lift bus.

550 Other Vehicles Purchased 6,399 36,248 70,326 40,000 40,000

555 Technology Equipment 1,694,777 709,297 762,002 1,090,501 1,157,627

556 SPED Tech Equipment 81,382 58,623 32,694 27,327 15,000

580 Principal on Capital Lease 0 196,862 182,360 182,360 0 Decreased due to end of Apple Computer lease.

581 Interest on Capital Lease 0 0 14,501 14,501 0 Decreased due to end of Apple Computer lease.

589 Lease Transactions 0 -568,694 0 0 0


730 Loan Principal 0 0 0 470,000 475,000

740 Loan Interest 9,713 0 237,692 360,000 347,138


821 Annual License Fees 214,119 329,090 355,728 355,500 414,750 Increased for electronic evaluation system and to reflect shift of Human Resources expenditures from object 305.

895 Federal Indirect Costs -4,025 -4,231 -4,508 -5,000 -5,000

Total 81,380,390 85,373,767 88,213,746 92,547,552 90,944,990

FOOD SERVICE FUND

120 Supervisors 121,908 126,986 132,033 132,100 133,000

160 Cooks 985,646 991,179 1,000,591 1,008,905 1,011,765

162 Subs-Cook 35,566 31,060 32,262 33,300 32,100

170 Tech Support 36,015 36,666 36,651 40,000 36,000

172 Custodians 29,785 31,383 31,383 31,400 32,000

173 Overtime 175 285 449 0 0

189 Other Salary Payments 0 43,236 55,759 39,280 32,800

210 FICA 84,116 88,661 90,347 93,003 91,975

214 PERA 81,449 88,958 91,291 89,964 90,240


- 22 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 218 TRA 2 50 0 38 5



230 Life Insurance 1,586 1,505 1,466 1,473 1,454

235 LTD Insurance 1,742 1,936 1,950 2,052 2,033

236 Short Term Disability 1,932 0 307 4,420 4,000

250 TSA 12,586 13,953 14,692 14,891 14,581

251 Severance TSA 5,104 17,309 17,056 10,000 10,000





308 Printing Services 5,906 5,352 2,006 2,500 0

309 Credit Card Fees 52,461 59,875 67,397 70,000 70,000

320 Communication Services 960 920 948 650 950

329 Postage 687 720 695 800 700





402 Promotions 2,581 4,270 7,613 5,500 8,000

403 Small Equipment 11,195 14,565 9,713 10,000 10,000

490 Food 1,067,759 1,140,529 1,179,559 1,197,000 1,100,000 Decreased to better reflect projected costs.

491 Commodities 246,432 185,294 45,108 125,000 125,000

492 Catering Invoices -13,129 0 0 0 0

495 Milk 177,984 183,495 180,600 133,600 133,600

530 Other Equipment Purchased 46,440 46,494 0 50,000 30,000

555 Technology Equipment 0 217 2,506 3,000 7,000


Total 3,805,158 3,943,915 3,836,547 3,938,377 3,840,778


- 23 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES COMMUNITY SERVICE FUND

100 Administrators 191,697 194,360 200,998 201,810 192,535

120 Supervisors 309,381 256,583 271,126 271,126 273,925

121 Confidential/Specialists 0 0 0 7,376 12,646

123 SAC Site Leaders 252,362 260,841 265,666 251,072 250,512

125 Schl Readiness/ABE Supervisor

73,806 81,355 79,608 79,608 80,404

140 Teachers 351,041 327,267 312,347 353,222 364,080

141 Community Ed Assistants 489,987 538,467 568,602 602,812 630,963 Increased to reflect roll-up costs/steps on year two of contract.

145 Subs-Teacher 2,377 2,810 3,478 12,714 4,050

150 Subs-Teacher School Business

933 720 573 500 500

154 School Nurse 4,300 15,738 18,432 17,282 16,982

155 Health Care Specialists 3,985 0 0 0 0


170 Tech Support 207,540 213,639 200,923 220,972 241,684 Added cost of district receptionist.

171 Subs-Tech Support 80 0 0 150 250

172 Custodians 8,769 9,062 5,391 32,446 30,075

173 Overtime 57,076 60,045 57,138 55,500 68,000

175 Casual 113,391 96 640 0 0

179 Casual 2,864 10,544 1,029 0 0

186 Casual/Other Pymnts Non-Licensed

0 0 0 76,824 77,320

189 Casual/Other Payments Licensed

93,446 187,564 206,163 132,164 126,183

210 FICA 161,734 161,567 164,326 177,706 181,906

214 PERA 87,984 94,654 97,404 108,812 116,978

218 TRA 42,361 40,599 44,080 50,106 54,027



230 Life Insurance 4,767 4,943 4,933 5,465 5,163

235 LTD Insurance 3,972 4,033 3,877 4,780 5,002


- 24 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 236 Short Term Disability 921 341 0 600 600

250 TSA 19,618 21,672 24,360 24,720 23,562

251 Severance TSA 0 10,405 7,959 0 0

252 Severance Health 0 4,459 0 0 0




297 Tuition/Classes 24,698 28,183 15,108 1,350 1,300

298 Contract Dues 0 0 0 30 30

299 Other Employee Benefits 150 175 0 140 140

304 Advertising Services 140 95 434 450 450


308 Printing Services 27,602 31,011 29,754 36,720 37,470

309 Credit Card Fees 0 13,544 16,084 16,000 17,700

310 Snow Removal/Lawn Services 0 0 0 3,360 3,600

313 Laundry Services 0 0 0 630 630


329 Postage 10,275 9,400 10,531 11,360 11,660

330 Electricity 4,232 5,169 5,469 19,000 17,000

331 Natural Gas 2,376 2,575 1,967 9,000 9,000

332 Water and Sewer 2,987 1,476 1,398 4,000 3,620

333 Garbage Collection 724 186 499 1,260 1,200

340 Insurance 851 1,200 0 0 0

350 Repair/Maintenance Services 10,826 9,487 120 2,200 3,150

360 Transportation Contracts 31,101 28,462 59,419 80,989 83,004

365 Transportation Chargebacks 0 1,165 730 1,250 900


369 Entry Fees/Student Travel Exp 0 26,536 24,913 31,390 33,100


394 Field Trips 24,758 603 606 2,500 1,875




- 25 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 410 Custodial/Repair Supplies 262 383 397 5,880 4,000

430 Instructional Supplies 22,456 9,576 10,970 22,807 19,557

442 Gasoline 1,017 1,771 1,670 0 0

460 Textbooks and Workbooks 47,505 31,295 36,992 42,119 41,819

461 Standardized Tests 10,675 21,736 7,170 250 250

490 Food 53,570 51,410 50,083 58,980 57,080

530 Other Equipment Purchased 3,848 5,898 41,285 7,000 9,000

555 Technology Equipment 1,210 27,710 16,158 19,610 20,800


895 Federal Indirect Costs 4,025 4,231 4,508 4,722 4,722

Total 3,640,969 3,766,756 3,815,134 4,101,417 4,198,111


100 Administrators 16,784 17,944 18,304 18,000 18,000

120 Supervisors 48,039 49,678 50,693 55,000 31,843

170 Tech Support 11,487 11,685 11,685 12,800 12,800

210 FICA 5,827 5,829 5,990 6,000 6,000

214 PERA 5,217 5,614 5,812 5,600 5,600


225 Dental Insurance 1,106 1,106 1,106 0 0

230 Life Insurance 250 294 296 300 300

235 LTD Insurance 241 260 262 300 300

250 TSA 1,445 1,601 1,601 1,700 1,700

253 Health Care Savings Plan 300 300 300 0 0

254 VEBA Contribution 911 1,036 1,650 1,800 1,800

270 Workers Compensation 478 422 420 500 500

305 Consulting/Service Fees 293,584 851,391 1,043,230 269,000 215,000 Decreased to better reflect projected costs.


- 26 -


2009-10 2010-11 2011-12 2012-13 2013-14 OBJ DESCRIPTION ACTUAL ACTUAL ACTUAL REVISED PRELIM NOTES 350 Repair/Maintenance Services 7,756 103,276 287,837 223,000 60,000 Decreased to reflect less planned maintenance as a part of the

Alternative Facility Program.

410 Custodial Repair Supplies 101 0 2,257 15,000 0

520 Bldg Acquisition/Construction 2,305,952 3,056,546 10,355,922 2,829,000 3,865,200 Increased to reflect planned projects.

530 Other Equipment Purchased 0 0 93,296 100,000 0 2013-14 decreased as the 2012-13 budget included expenditures for the new Early Childhood Family Center.

820 Dues and Memberships 12,485 0 0 0 0

Total 2,725,410 4,122,341 11,896,365 3,556,000 4,237,043

DEBT SERVICE FUND


710 Bond-Principal 6,750,000 6,655,000 6,915,000 7,205,000 7,400,000

720 Bond-Interest 3,034,287 2,743,555 2,702,898 2,142,446 1,675,806

790 Oth Debt Service Expenditures 1,435 73,445 142,363 0 0

920 Bond Refunding Payments 0 0 4,735,000 0 0

Total 10,384,727 10,101,305 15,100,938 9,972,740 9,727,663

TRUST

All Gift Directed Expenditures 36,000 54,428 34,500 0 0

Total 36,000 54,428 34,500 0 0

SECTION IV

Glossary


- 27 -

GLOSSARY

Revenue Codes

Local Revenue (Source 001-199, 510-591)

001 Property Tax Levy - General This levy represents the local property tax effort in each fund. The property tax levy is reduced by the amount of state tax credits, fiscal disparities and county apportionment revenue.

004 Tax Increment Financing Levy (TIF) Revenue received from cities and the county for their tax increment financing districts is recorded under this source code.

005 Reemployment Compensation Levy The reemployment compensation levy is based on the estimated expenditure during the year in which the levy will be received. The levy is reduced (increased) by any appropriated balance (deficit) projected.

009 Fiscal Disparities Contributions are made to a seven-county fund based on new commercial valuations. A distribution is then made with the intention of equalizing these tax revenues among the seven counties.

010 County Apportionment County apportionment is revenue collected by the county from power transmission lines and from penalties and interest on real estate taxes. This revenue is divided among the various levying entities within the county. General education aid is reduced by the amount of this revenue.

019 Miscellaneous County Tax Revenue This revenue is from tax-forfeited sales, Green Acres, excess transmission lines and other revenue sources.

020 Property Tax Shift Recognition This is revenue from the property tax levy that is the net shift (the difference between the amount of property tax revenues recognized in accordance with statutory tax shift provisions in the current fiscal year and the amount recognized in the prior fiscal year). The total in this revenue code should equal, with the opposite sign, revenue code 299.

021 Tuition from Other Minnesota School Districts Tuition receipts received from other Minnesota school districts for services provided by ISD 834 during regular and summer sessions.

022 SPED Purchased Services from Other Minnesota School Districts Record reimbursement and revenue from a Minnesota school district for all SPED costs that have been sold to another district.

040 Tuition for On-line Courses Revenue from students, parents or guardians for tuition for various on-line courses.

041 Tuition Out of State Revenue from students, parents or guardians for tuition from out of state.

050 Fees from Patrons Fees consist of various charges made to students, parents or guardians for the rental or use of school equipment, and all other charges permitted by law.


- 28 -

051 Parking Fees Fees charged to students for the use of the student parking lots.

052 Criminal Background Checks

Revenue for the collection of criminal background check fees.

053 Transcript Fees Fees charged for copies of transcripts.

054 College in the Schools Fee Fees for College in the Schools classes.

060 Admissions and Student Activity Revenue This revenue source is from district admission charges for athletic and fine arts events.

071 Medical Assistance Revenue Revenue received from billing medical assistance for the provisions of IEP.

088 E-Rate Federal reimbursement for telecommunications services.

092 Interest Earnings This is income from temporary investments in government bonds, treasury certificates, or other investments authorized by statute.

093 Rent for School Facilities This revenue is from rental of district facilities. Examples include gyms and pools.

096 Gifts & Bequests This revenue reflects contributions from local philanthropic foundations, local private individuals, or local private organizations for which no repayment or special service to the contributor is expected.

097 Advertising/Sponsorships Revenue for advertising and sponsorships in school buildings, facilities and events.

099 Miscellaneous Local Revenue This revenue source includes other miscellaneous revenue from local sources not classified elsewhere.

510- 591

Miscellaneous Community Service Program Revenue This is revenue received from patrons for community service programs and services.

State Revenue (Source 200-399)

201 Endowment Fund Apportionment Revenue received from the permanent school fund. The amount of the revenue is determined by dividing the earnings by the number of pupil units in average daily attendance in the State of Minnesota. General education aid is reduced by the amount of revenue from this source.

211 General Education Aid This aid represents the state share of the basic general education revenue. It is based on the difference between the local tax effort and the total revenue allowed in the general education formula. This includes the sum of basic, basic skills (compensatory, assurance of mastery and limited English proficiency), training and experience, transportation sparsity, operating capital, equity and supplemental aids.


- 29 -

212 Literacy Incentive Aid This state aid is based on schools enrolling third and fourth grade students and with MCA test results from the prior year.

213 Shared Time Aid Shared time aid represents state revenue received for a student that attends both public and nonpublic school. State revenue is based on the percentage of the student time attending the public school.

227 Abatement Aid This state aid is received from the state for a calculated percentage of the net revenue loss in prior years due to county abatements of property tax levies.

234 Homestead/Agricultural Market Value Credit This is revenue received for Homestead and Agricultural Market Value Credit.

258 Other State Credits Various other reimbursements which are received from the state, to replace property taxes on specific types of property which receive tax credits through state formulas.

299 State Aid Adjustments for Property Tax Shift This represents the amount of state aid payments that have been reduced and replaced by property tax revenue. The state aid adjustments amount may represent either an increase or decrease to state aid payments. The amount in this code should equal, with the opposite sign, the amount recorded in revenue code 020.

300 State Aids Received from MN Department of Education This revenue code is used to record state aids and grants for projects specifically defined by the MN Department of Education.

301 Nonpublic School Aid Revenues received from the state for services and materials provided to nonpublic school students. Textbooks, instructional materials, guidance services and nursing services are examples of items that may be provided.

360 State Aid for Special Education Partial reimbursement for expenditures in special education is received from this state aid. This aid represents a percentage of both salary and equipment costs of the district.

369 Other Revenue from Other State Agencies Record State revenue received from State agencies other than the Department not defined previously.

370 Miscellaneous Revenue from MN Department of Education This represents miscellaneous revenue received from the MN Department of Education.

Federal Revenues (Source 400-499, 599)

400 Federal Aids Received through the MN Department of Education This revenue code is used to record revenue from federal aids and grants received through the MN Department of Education for specifically defined projects.

405 Federal Aids Received through Other Agencies This is federal aid received from agencies other than the MN Department of Education.

471 School Lunch Program This is federal aid received as part of the federal school lunch program.


- 30 -

472 Free and Reduced Lunch Program This federal aid provides for free or reduced-price lunches for qualifying students.

473 Commodity Cash Rebate Program This is used to record the cash rebate payment received from the Food and Nutrition Service of the MN Department of Education for the value of the USDA Commodities contained in approved commercial products purchased by the district.

474 Commodity Distribution Program This represents federal surplus food commodities provided to the school district. The quantities are based on average daily participation in the food service program from the prior year.

476 School Breakfast Program This federal aid provides for free, reduced-price and paid breakfasts for students.

500, 599

Miscellaneous Federal Direct Aid This represents miscellaneous federal revenue received directly from the federal government.

Other Revenue (Source 600-699)

601 Food Service Sales to Pupils This revenue represents sales of lunches to students less any federal aid for free and reduced-price lunches.

602 Food Service Sale of Milk This revenue represents sales of milk.

606 Food Service Sales to Adults This revenue source represents sales of adult lunches.

608 Special Function Food Sales Record revenue generated from food services provided for school-related meetings and lunch functions not related to the National School Lunch Program.

619 Cost of Materials for Revenue Producing Activities (Contra Revenue) Record the cost of the materials that were purchased for the purpose of producing an object for sale or for reselling of the material at a profit.

620 Sales of Materials from Revenue Producing Activities Record the revenue generated from the sale of goods and services under the control of the Board of Education.

621 Sale of Materials Purchased for Resale Record revenue from sales of materials and supplies to pupils.

625 Insurance Recovery Record revenue from insurance recoveries for losses of school property.

629 Health and Safety Other Revenue Record other revenue for health and safety projects beyond state aid or levy.

631 Sale of Bonds This revenue source is to track the proceeds from the sale of general obligation bonds.

635 Certificates of Participation – (Lease Purchase Agreement) Record proceeds received from certificates of participation.


- 31 -

Expenditure Object Codes

100-199

Salaries and Wages These are expenditures that are related to all full and part-time employees of the district. They do not include self-employed personnel or independent contractors.

200-299

Employee Benefits These are all the non-salary costs of benefits paid on behalf of district employees. These include FICA, PERA, TRA, workers' compensation, dental insurance, health insurance, life insurance, long-term disability insurance and reemployment insurance.

300-399

Purchased Services These accounts are used for budgeted expenditures related to contracted personnel and other purchased services. The account includes expenditures for legal services, telecommunication services, transportation contracts, tuition paid to other Minnesota school districts, insurance and utility costs.

400-499

Supplies and Materials These expenditures relate to tangible items of an expendable nature. The majority of these expenses are budgeted at the building level from per pupil allocations. These expenses include textbooks, instructional, general office supplies, lunchroom supplies and food for preparing student meals. Other costs relate to the facilities department for building upkeep and maintenance.

500-599

Capital Expenditures The cost of purchasing instructional and non-instructional equipment, refurbishing and remodeling buildings, construction of portable buildings, and other major maintenance projects are budgeted in the 500 series accounts. Installment payments for the principal and interest amounts of purchased equipment are also charged to this area.

700-799

Debt Service These expenditures cover debt service principal, interest and other associated costs for debt.

800-899

Other Expenditures Other expenses are other miscellaneous expenses not elsewhere categorized, including indirect cost allocations, dues and memberships.

1

PRELIMINARY BUDGET 2013-14

Ray Queener

Assistant Superintendent

June 13, 2013

Purpose of Presentation

Review budget process and timelines

Review key assumptions in budget development

Present broad overview of budget

2

Budget Process Preliminary Budget

Adopted June 2013

Based on:

Approved goals

Approved budget adjustments

Current law and regulations

Enrollment projections

Preliminary Budget

Summer

Revised Budget

Mid- school year

Revised Budget Update

Spring

Budget Process Revised Budget

Adopted middle of school year

Regular process for school districts

Based on:

Updated information

Actual October 1 enrollment

2013 legislation

Preliminary Budget

Summer

Revised Budget

Mid- school year


Spring

3

Budget Process


Adopted during the spring

Budget adjusted to reflect major areas of change

Grants and Federal Programs

Revised revenue and expenditure budgets that are significantly different from Revised Budget

Incorporate approved employee contracts

Preliminary Budget

Summer

Revised Budget

Mid- school year


Spring

Budget Overview

Utilize fund balance to bridge projected deficit (as planned)

Legislative changes are not included at this time

Assumptions for contract settlements not included

All non-salary/benefit budgets were decreased by 1%

Repurpose of resources for strategic planning are included = $1.7 million

Significant amount for professional development

4

Budget Overview

General Fund

Revenues decreased to reflect changes in total levy amount

Expenditures decreased reflecting assumption of no carryovers for building budgets

Fund balance projected at 3.9% (target is 5%)

No new revenue included

No assumptions for contract settlements

No assumptions for 2012-13 close

Preliminary Budget Summary

Proj. Fund 2013-14 2013-14 Proj. Fund

Balance Revenue Expenditure Balance


General Fund 14,474,254 85,387,046 90,944,990 8,916,310




5

Preliminary Budget Summary Building Construction Fund 2,032,688 2,216,866 4,237,043 12,511


Trust Fund 213,202 0 0 213,202


Total All Funds 31,944,610 105,247,835 112,948,585 24,243,860

Where does revenue come from?

$1 Breakdown

$0.60 from state aid and credits

$0.28 from property taxes

$0.08 from other local revenue

$0.04 from federal aid

6

Where does the money go (part 1)?

$1 Breakdown

$0.50 for Regular and Vocational Education

$0.16 for Special Education

$0.09 for Operations and Maintenance

$0.07 for Transportation

$0.06 for Instructional Support Services

$0.04 for Pupil Support Services

$0.04 for District Support Services

$0.03 for District and School Administration

$0.01 for Fiscal and Other Fixed Costs

Where does the money go (part 2)?

$1 Breakdown

$0.45 for salaries

$0.20 for benefits

$0.15 for purchased services

$0.10 for other expenditures

$0.05 for capital expenditures

$0.05 for supplies and materials

7

Summary and Key Messages

Preliminary budget will be revised next fall and will change

As planned, utilizing fund balance to bridge deficit

Significant repurposing of funds for strategic plan

Detailed budget document available on website

Board action on 2013-14 Preliminary Budget expected on June 27, 2013

For further information visit our website at www.stillwater.k12.mn.us

Click on “Departments” and “Finance”

Agenda Item IX.C.


Agenda Item: 2013 Legislative Update Meeting Date: June 13, 2013 Contact Person: Dr. Ray Queener, Assistant Superintendent of Business & Administrative Services _____________________________________________________________________________________ Background: Dr. Queener will review the Omnibus E-12 Education and Tax Bills outlining significant policy and financial changes from 2013 Legislature at the Board Business meeting.

__________________________________________ Recommendation: This report is for information and Board action will not be requested.

Agenda Item X.A. Date Prepared: June 4, 2013

ISD 834 Board Meeting Agenda Item: Joint Powers Agreement for Food Services Between Independent School District No. 834 - Stillwater and Independent School District No. 832 - Mahtomedi Meeting Date: June 13, 2013 Contact Person: Dennis Bloom, Director of Operations ____________________________________________________________________________________________ Background: Joint Powers Agreement for Food Services Between Independent School District No. 834 - Stillwater and Independent School District No. 832 – Mahtomedi. Dennis Bloom will provide Information regarding the Joint Powers Agreement for Food Services between Independent School District No. 834 - Stillwater and Independent School District No. 832 – Mahtomedi. The Joint Powers Agreement is for the 2013-2014 school year, with an option for ISD 834 – Stillwater Administration to renew the Agreement for two successive one-year terms. The Stillwater Area Public Schools Food Service Department has been providing these services through a Joint Powers Agreement since September 2004. Ms. Linda Nordgren, Supervisor of Food Services, would continue to run the food services program for both districts under the terms of the agreement proposed. The Mahtomedi District pays a fee that reflects the costs to Stillwater in operating and managing the program. In addition, Stillwater will invoice Mahtomedi for the actual costs in salaries and benefits for employees assigned to the Mahtomedi school sites. Stillwater benefits include allowing the District to hire a Coordinator of Food Services and additional resources to assist with training, nutritional analysis and general food services program oversight. Administration recommends that the Board of Education approve the proposed Joint Powers Agreement to provide Food Services for ISD No. 832 - Mahtomedi beginning with the 2013-2014 school year, with an option for ISD 834 – Stillwater Administration to renew the agreement for two successive one-year terms. Attachment: Joint Powers Agreement ____________________________________________________________________________________________ Recommendation: A motion and a second to approve the Joint Powers Agreement for Food Services Between Independent School District No. 834 - Stillwater and Independent School District No. 832 - Mahtomedi Motion by: ______________________ Seconded by: _______________________ Vote: __________________

1

Joint Powers Agreement for Food Services Between Independent School District No. 834 - Stillwater

and Independent School District No. 832 - Mahtomedi THIS AGREEMENT, is made and entered into by and between

Independent School District No. 832, Mahtomedi Public Schools, “Contractor”

and Independent School District No. 834, Stillwater Area Public Schools,

“Provider.”

WHEREAS, the parties to this Agreement desire to make available to

each party the administrative and financial benefits of cooperative purchasing

and selling with respect to common items or services used by the parties; and

WHEREAS, the parties to this Agreement wish to combine their

purchasing powers in order to secure the most favorable terms and conditions on

the purchase of equipment, materials, services and supplies;

WHEREAS, the parties to this Agreement desire to enter into a Joint

Powers Agreement to facilitate the purchase of goods and services as described

below, pursuant to Minn. Stat. § 471.59, as amended, which authorizes political

subdivisions to enter into an agreement to exercise jointly the governmental

powers and functions each has individually

THEREFORE, in consideration of the mutual promises and covenants

contained herein, and intending to be mutually bound hereby, it is hereby agreed,

by and between the parties hereto as follows:

2

1. Scope of Contract Provider shall perform consulting, management and food services operations for the Contractor. Provider shall comply with the applicable provisions of the National School Lunch Act, and United States Department of Agriculture (“USDA”) regulations set forth in 7 C.F.R. § 210, and all other applicable laws, rules and regulations of federal, state and local authorities. 2. Food Service A. Provider shall serve, on such days and at such times as requested by the District:

a) Lunches which meet the requirements prescribed by the USDA and which provide the daily nutritional and calorie needs of children from elementary to high school age;

b) Milk; and c) Such other food as may be agreed upon by the parties.

B. Provider shall cooperate with Contractor in promoting nutrition education aspects of the food service operation, in the Contractor’s efforts to coordinate those aspects with classroom instruction at all student levels, and in providing nutrition education materials to classes as requested by Contractor. C. The food service facilities shall be available at all hours for social or school events as required by Contractor; provided, however, that Contractor shall not use or allow the food service facilities to be used in such a manner or at such hours so as to impede or interfere with Provider’s ability to perform its obligations hereunder. D. Contractor shall prepare any notice to parents or guardians containing the eligibility guidelines for federal free and reduced priced meal programs, as well as a description of how the anonymity of the students receiving meals under the programs shall be protected. Contractor shall retain signature authority on the State Agency School Authority application agreement(s), free and reduced price policy statement and the claims for reimbursement. 3. Facilities and Equipment A. Contractor shall make available to Provider all facilities required for operation of the food service, completely equipped and ready to operate. Contractor retains ownership of all such facilities, including any kitchen equipment and small wares.

3

B. Contractor shall make all equipment repairs and replacements and shall furnish equipment maintenance service for the premises utilized under this Agreement. C. Provider shall be responsible for the care and cleaning of all equipment and the food preparation, storage and service counter areas to the satisfaction of the Contractor. Following meal service, the cleaning of the dining area, tables and chairs, and cleaning walls, floors, windows, and lights fixtures, shall be the responsibility of the Contractor. D. Provider shall be responsible for the sanitary handling of garbage and trash as necessary for the food service operations and placement of trash in the building to a location designated by Contractor. Contractor shall be responsible for the removal of trash and garbage from the school building sites. 4. Health Certification Provider shall comply with all federal, state and local laws and regulations governing the preparation, handling and serving of food, and shall procure on behalf of Contractor and keep in effect all licenses, permits and food handlers’ cards as are required by law and shall comply with any posting requirements. Provider shall pay for all such required licenses, permits, food handlers’ cards and health certifications. 5. Personnel A. Provider shall employ all necessary employees to properly staff the food service operations at Contractor’s school sites. It is understood and agreed that all staff assigned by Provider to Contractor’s school sites are Provider’s employees and shall not, for any purposes, be considered employees of Contractor. Provider shall be responsible for hiring, firing, supervision and discipline of its employees who are assigned to the Contractor’s school sites. Provider shall ensure that it meets all of its obligations to provide insurance for its employees, including but not limited to workers compensation insurance, and that any claims made by Provider’s employees assigned to Contractor’s school sites shall be made to Provider’s insurance carriers under Provider’s insurance policies. B. Provider shall maintain an adequate supervisory staff of its employees at Contractor’s school sites to assist and supervise its employees in the provision of food service under this Agreement. Provider shall provide administrative, dietetic, purchasing, and personnel advice and supervision, including an on-site manager at each school.

4

6. Purchasing Provider is empowered under this Agreement to make purchases through the competitive bidding process, where the award is made to the lowest responsible bidder. When making a joint purchase, Contractor and Provider shall consult to ensure that requirements of both affected districts are included, and the specifications for the equipment, materials, services and supplies that meet the needs of both districts are included. After bids or other solicitations for joint purchases have been received by Provider, Contractor shall execute its own purchasing document with the vendor. Contractor shall make payment directly to the contract vendor according to the established procedures of Contractor. Each district shall be separately accountable for its own expenditures of public funds made hereunder. No district shall assume responsibility for the accountability of funds expended by the other district. For the 2013-2014 school year, Contractor shall purchase the food and supplies necessary for its food service operation based upon the competitive bid already accepted by Provider. Provider shall enter into an agreement with the contract vendor chosen for the 2013-2014 school year to permit Contractor to purchase based upon this accepted bid from the contract vendor. 7. Term of Agreement and Disposition of Property upon Expiration of the Joint Powers Agreement This Joint Powers Agreement shall be effective from July 1, 2013 through June 30, 2014, with the option to renew the Agreement for two successive one-year terms. Each option to renew may be exercised by written notice to Provider by May 1 of the initial contract term or the renewal term. The parties agree that they shall work cooperatively and jointly to resolve any issues which arise during the performance of this Agreement. The parties further agree that any changes made to the Agreement shall be documented in writing. Upon expiration of the Agreement, any supplies or property acquired by Contractor as a result of the Joint Powers Agreement shall remain the property of Contractor. 8. Contractor shall pay Provider an annual administrative fee of Ninety-two Thousand Three Hundred and Ten Dollars ($92,310.00) distributed equally in ten (10) installments (September through June), within ten (10) days after receipt of an invoice from Provider. This fee reflects the costs to Provider in operating and managing the program. In addition, Provider shall invoice Contractor for the actual costs in salaries and benefits for Provider’s employees assigned to Contractor’s school sites. No other costs associated with this Agreement shall be passed along to Contractor unless specifically agreed upon in writing by the parties.

5

9. Notices Any notices to or communication with ISD No. 832 for purposes of this Agreement shall be sent to: Denise Sundstrom Director of Business Services Mahtomedi Public Schools 1520 Mahtomedi Avenue Mahtomedi, Minnesota 55115 Any notices to or communication with ISD No. 834 for purposes of this Agreement shall be sent to: Ray Queener Assistant Superintendent of Business & Administrative Services Stillwater Area Public Schools 1875 South Greeley Street Stillwater, Minnesota 55082 IN WITNESS WHEREOF, ISD No. 832 and ISD No. 834 have executed this Agreement by the signatures below and have approved this Agreement by their respective school boards, on the dates written below. _____________________________________ Date:__________________ Independent School District No. 832 _____________________________________ Date:___________________ Independent School District No. 834

Agenda Item X. B.


Agenda Item: Resolution Relating to Conducting a Referendum Revenue Authorization Election In 2013 Meeting Date: June 13, 2013 Contact Person: Board Chair Buchholz _____________________________________________________________________________________ Background: Member introduced the following resolution and moved its adoption:

RESOLUTION RELATING TO CONDUCTING A REFERENDUM REVENUE AUTHORIZATION ELECTION IN 2013

BE IT RESOLVED BY THE SCHOOL BOARD of Independent School District No. 834, State of Minnesota, as follows:

1. The Board hereby declares its intent to hold a Referendum Revenue Authorization election in 2013 pursuant to Minnesota Statutes, Section 126C.17.

The motion for the adoption of the foregoing resolution was duly seconded by board member and upon vote being taken thereon the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted.

Member introduced the following resolution and moved its adoption:

RESOLUTION RELATING TO CONDUCTING A REFERENDUM REVENUE AUTHORIZATION ELECTION IN 2013

BE IT RESOLVED BY THE SCHOOL BOARD of Independent School District No. 834, State of Minnesota, as follows:

1. The Board hereby declares its intent to hold a Referendum Revenue Authorization election in 2013 pursuant to Minnesota Statutes, Section 126C.17.

The motion for the adoption of the foregoing resolution was duly seconded by board member and upon vote being taken thereon the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted. _________________________________ George R. Hoeppner, Clerk

Agenda Item XI. A. B. Date Prepared: June 12, 2013

ISD 834 Board Meeting Agenda Item: School Board Updates Meeting Date: June 13, 2013 Chairperson Report and Board Member Reports

__________________________________________ Background: Each meeting the Board Chair and the members of the school board will provide updates on items of interest in the announcement category. Many times these topics develop between the time the agenda is prepared/distributed and the meeting date. Topics generally include announcement of attendance at district events, communications items, FYI items and correspondence items worth noting. What is included in this item will vary each month depending on the nature of the topics, the school year schedule and time of activities.


EMID Board Business Meeting May 29, 2013 1. Board members met at the start of the meeting in closed session to discuss the first year evaluation of Superintendent Janet Mohr. Later, in the business meeting, a summary report was presented. The following was part of that report: “It is not hyperbole to say that the ratings that Superintendent Mohr received from the board members were outstanding. Board members noted that the Superintendent met or exceeded expectations in over 93% of the performance areas that were scored. Less than 2% of the ratings indicated that the superintendent needed assistance in order to meet expectations. In about 5% of the ratings board members indicated that they were unable to judge based on their inability to observe the Superintendent in these performance area.... Overall, board members, through both their ratings and their narrative comments, gave Superintendent Mohr high praise for her work at EMID in her first year in the position. In what proved to be a more difficult, and perhaps different, year than anyone anticipated, Superintendent Mohr handled her position with the utmost professionalism.” 2. There were fifteen speakers at open forum, the majority of whom expressed their opinion that EMID needed to work with MDE to assure that Crosswinds is kept open as a school with students during the 2013-14 school year. 3. Roseville Superintendent John Thein updated the board on current information and the desired outcomes for the EMID/Roseville collaborative regarding Harambee Community School. A summary comment about Superintendent Thein’s remarks is that EMID and Roseville Schools will seek approval from the Minnesota Department of Education to offer a year round program, to receive integration transportation and to receive all categorical aid that follows the current Harambee students for the 2013-14 school year. 4. The EMID board received a legislative report from five local legislators. While general comments about the legislative session were given, eventually the discussion came down to what happened with the EMID board proposal to covey governance of Harambee and Crosswinds. Legislator’s thoughts ranged from “politics trumped kids” to “as a state we can’t figure out how to do integration successfully” to ‘when all is said and done, we passed a great E-12 bill for the state.” The legislators also criticized the EMID board for not continuing the work of the two schools, noting that the two schools were constructed for a very specific purpose. All agreed that going forward, the EMID board needed to focus on deciding what would be the best path to continue integration throughout the east metro. 5. In the Superintendent report, the board was informed that the final district celebration would be held July 29 from 4:30 - 6:30. It is the intent to invite former staff, board members and superintendents to this final celebration of the district’s schools.

Agenda Item XII. A. Date Prepared: June 12, 2013

ISD 834 Board Meeting Agenda Item: Adjournment Meeting Date: June 13, 2013 Contact Person: Board Chair

_________________________________________ Background: The meeting must be adjourned formally. Board approval is requested.

__________________________________________ Recommendation: A motion and a second to adjourn will be requested.

Motion by: _____________________Seconded by: _____________________Vote: _______________

stillwaterschools.org · 6/13/2013 · Finance and Operations Policy Review EMID Partnership Plan...

Documents

Transcript of stillwaterschools.org · 6/13/2013 · Finance and Operations Policy Review EMID Partnership Plan...