Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial...
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DOCUMENT RESUME
ED 451 212 TM 032 440
TITLE School District Profiles, 1998-99.INSTITUTION Minnesota State Dept. of Children, Families, and Learning,
St. Paul.PUB DATE 2001-02-09NOTE 135p.
AVAILABLE FROM Minnesota's Bookstore, Communications Media Division, 117University Avenue, St. Paul, MN 55155. Tel: 651-297-3000;800-657-3757 (Toll free); Web site:http://cfl.state.mn.us/FIN/profiles/98=99/.
PUB TYPE Numerical/Quantitative Data (110) Reports Descriptive(141)
EDRS PRICE MF01/PC06 Plus Postage.DESCRIPTORS *Educational Finance; Educational Trends; Elementary
Secondary Education; Enrollment; *Profiles; School DistrictSize; *School Districts; School Personnel; SchoolStatistics; Tables (Data)
IDENTIFIERS *Minnesota
ABSTRACTThis document is the 26th in a series that presents data on
school districts in Minnesota in the areas of enrollment, staffing, andfinance. Since 1994-1995, data has been presented as per average dailymembership, but before that, weighted average daily membership was used.Increases in student enrollment in Minnesota began with the 1985-1986 schoolyear and continued through 1999-2000, but at a reduced rate. Enrollment in1998-1999 totaled 846,664 average daily membership. These students areenrolled in districts that vary greatly in size, but the 10 largest districtsenrolled almost 30% of the state's public school students. The sections ofthis report are: (1) "Introduction"; (2) "Uniform Financial Accounting andReporting Standards Sources of Expenditure Data Definitions" (3) "Trends andPatterns"; (4) "Definitions of Data Elements"; (5) "List of SchoolDistricts"; (6) "Map--Minnesota Counties and Development Regions"; (7) "Datafor School Districts"; (8) "Data for Counties, Development Regions, and theState"; (9) "Data for Enrollment Size Groups"; and (10) "Summary Statistics."Sections 7 through 10 are in table form. (SLD)
Reproductions supplied by EDRS are the best that can be madefrom the original document.
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ilktP1,11A455i
Chi
ldm
nFa
mili
esL
earn
ing
SC
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OL
DIS
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ICT
PR
OF
ILE
S
1998
-99
BE
ST
CO
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AV
AIL
AB
LE
1
PE
RM
ISS
ION
TO
RE
PR
OD
UC
E A
ND
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AT
E T
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CA
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NA
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RC
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INF
OR
MA
TIO
N C
EN
TE
R (
ER
IC)
U.S
. DE
PA
RT
ME
NT
OF
ED
UC
AT
ION
Offi
ce o
f Edu
catio
nal
Res
earc
h an
d Im
prov
emen
tE
DU
AT
ION
AL
RE
SO
UR
CE
SIN
FO
RM
AT
ION
CE
NT
ER
(E
RIC
)T
his
docu
men
t has
been
rep
rodu
ced
asre
ceiv
ed fr
om th
epe
rson
or
orga
niza
tion
orig
inat
ing
it.
Min
or c
hang
es h
ave
been
mad
e to
impr
ove
repr
oduc
tion
qual
ity.
Poi
nts
of v
iew
or op
inio
ns s
tate
d in
this
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men
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ssar
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epre
sent
offic
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ER
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School District Profiles Page 1 of 2 TM
School District Profiles, 1998-99 is the twenty-sixth in a series which presents data on schooldistricts in the areas of enrollment, staffing and finance. Beginning with 1994-95, data is presented asper average daily membership (ADM). Prior to that, data was per weighted average daily membership(WADM).
In order to cut costs, the Department will not be mailing this publication to school superintendents inthis or future years. Copies are available from the Minnesota Bookstore at 1-800-657-3757.
If you need more information, please contact Mike Enman at 651-582-8770 or via e-mail.
This report is available in pdf rr format below. The report is best viewed with Adobe Reader 3.01.If you do not have Adobe Reader installed you can get a copy from Adobe's Website.
View entire document as one file
or select individual sections...TABLE OF CONTENTS
Introduction
UFARS Sources of Expenditure Data Definitions
Trends and Patterns
Definitions of Data Elements
List of School Districts
Map - Minnesota Counties and Development Regions
Data for School DistrictsTo download the District Data file in Excel, click here
BEST COPY AVAILABLE
4http://cfl.state.mn.us/FIN/profiles/98-99/ 02/09/2001
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School District Profiles Page 2 of 2
Data for Counties, Development Regions and the State
Data for Enrollment Size Groups
Summary Statistics
5http://cfl.state.mn.us/FIN/profiles/98-99/ 02/09/2001
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Pacr
p 9
INT
RO
DU
CT
ION
Scho
ol D
istr
ict P
rofi
les
1998
-99
is th
e tw
enty
-sev
enth
ina
seri
es w
hich
pre
sent
s da
ta o
n sc
hool
dis
tric
ts in
the
area
s of
enr
ollm
ent,
staf
fing
and
fin
ance
. Beg
inni
ng w
ith19
94-9
5, d
ata
has
been
pre
sent
ed a
s pe
r av
erag
e da
ilym
embe
rshi
p (A
DM
). P
rior
to th
at, d
ata
was
per
wei
ghte
dav
erag
e da
ily m
embe
rshi
p (W
AD
M).
Thi
s ye
ar, f
our
colu
mns
of
data
wer
e ad
ded:
(1)
the
num
ber
of li
cens
ed in
stru
ctio
n st
aff;
(2)
the
ratio
of
licen
sed
inst
ruct
iona
l sta
ff p
er A
DM
ser
ved;
(3)
the
Gen
eral
Fun
d U
nres
erve
d B
alan
ce; a
nd (
4) th
e G
ener
alFu
nd R
eser
ved
Bal
ance
.
Inte
rdis
tric
t Coo
pera
tion
and
Con
solid
atio
ns
Min
neso
ta le
gisl
atio
n ha
s en
cour
aged
Min
neso
ta s
choo
ldi
stri
cts
to c
oope
rate
in th
e pr
ovis
ion
of e
duca
tion
serv
ices
to e
nsur
e ef
fici
ent a
nd e
ffec
tive
oper
atio
n.
Aca
dem
ic P
airi
ng
Law
s en
acte
d in
197
9 an
d 19
83 e
limin
ated
the
requ
irem
ent t
hat e
very
sch
ool d
istr
ict p
rovi
de e
duca
tion
serv
ices
for
all
grad
es. T
his
allo
wed
dis
tric
ts to
ent
er in
toag
reem
ents
for
the
prov
isio
n of
ser
vice
s, w
ith "
pair
ed"
dist
rict
s of
feri
ng d
iffe
rent
gra
de le
vels
. Thi
rty-
six
dist
rict
spa
rtic
ipat
ed in
aca
dem
ic p
airi
ng d
urin
g th
e 19
98-9
9sc
hool
yea
r.
1998
-99A
cade
mic
ally
Pai
red
Dis
tric
ts
21A
udub
on24
Lak
e Pa
rk
175
Wes
tbro
ok64
1W
alnu
t Gro
ve
328
Siou
x V
alle
y51
3B
rew
ster
516
Rou
nd L
ake
62O
rton
ville
371
Bel
lingh
am28
53 L
ac Q
ui P
arle
Val
ley
402
Hen
dric
ks40
3 Iv
anho
e
409
Tyl
er41
8R
usse
ll58
4 R
utht
on
413
Mar
shal
l41
5 L
ynd
593
Cro
okst
on59
9Fe
rtile
-Bel
tram
i60
4 M
ento
r63
0 R
ed L
ake
Falls
2609
Win
-E-M
ac
611
Cyr
us76
9M
orri
s
631
Bel
view
648
Dan
ube
654
Ren
ville
655
Sacr
ed H
eart
413
417
635
Mar
shal
lT
racy
Milr
oy
707
Net
t Lak
e21
42 S
t. L
ouis
Cou
nty
2860
Blu
e E
arth
-Elm
ore-
Del
avan
2134
Uni
ted
So. C
entr
al21
35 M
aple
Riv
er
p-,
![Page 6: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/6.jpg)
Con
solid
atio
ns
Dec
linin
g en
rollm
ents
in m
any
dist
rict
s, c
ombi
ned
with
legi
slat
ed f
inan
cial
ince
ntiv
es, h
ave
resu
lted
in a
num
ber
ofsc
hool
dis
tric
t con
solid
atio
ns in
rec
ent y
ears
. Bet
wee
n th
e19
98-9
9 an
d 19
99-2
000
scho
ol y
ears
thir
teen
dis
tric
tsco
mbi
ned
to f
orm
six
new
dis
tric
ts. T
hese
are
:
New
Dis
tric
t
FY 1
998-
99
2886
Gle
nvill
e/E
mm
ons
Old
Dis
tric
ts
0245
Gle
nvill
e02
43E
mm
ons
2887
Bro
wnt
on04
21B
row
nton
Stew
art
0426
Stew
art
2888
Clin
ton-
Gra
cevi
lle00
55C
linto
n- G
race
ville
Bea
rdsl
ey00
57B
eard
sley
FY 1
999-
00
2889
Lak
e Pa
rk00
24L
ake
Park
Aud
ubon
0021
Aud
ubon
2890
DR
SH06
4806
5406
55
FY 2
000-
01
Dan
ube
Ren
ville
Sacr
ed H
eart
2895
Jac
kson
Co.
Cen
tral
0328
Siou
x V
alle
y28
62Ja
ckso
n C
o. C
entr
al
FOR
MO
RE
IN
FOR
MA
TIO
N
If y
ou h
ave
com
men
ts o
r qu
estio
ns c
once
rnin
gin
form
atio
n in
this
rep
ort,
plea
se c
onta
ct:
Mic
hael
Enm
an (
651)
582
-877
0Fi
nanc
ial M
anag
emen
t and
Acc
ount
abili
ty T
eam
1500
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hway
36
Wes
tR
osev
ille,
MN
551
13E
-mai
l: m
ike.
enm
anna
sta
te.m
n.us
Cop
ies
of S
choo
l Dis
tric
t Pro
file
s 19
98-9
9 m
ay b
epu
rcha
sed
from
:
Min
neso
ta's
Boo
ksto
reC
omm
unic
atio
ns M
edia
Div
isio
n11
7 U
nive
rsity
Ave
nue
St. P
aul,
MN
551
55T
elep
hone
: (65
1) 2
97-3
000
orT
oll F
ree:
1-8
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57-3
757
Pane
3
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H H 4_1 0 0 CA
PA
CF
P 4
UFA
RS
AC
CO
UN
TIN
G S
YST
EM
BA
CK
GR
OU
ND
In 1
976
the
Uni
form
Fin
anci
al A
ccou
ntin
g an
d R
epor
ting
Stan
dard
s (U
FAR
S) C
ounc
il w
as e
stab
lishe
d by
the
Min
neso
taL
egis
latu
re. T
he C
ounc
il w
as c
harg
ed w
ith m
akin
gre
com
men
datio
ns to
the
Stat
e B
oard
of
Edu
catio
n fo
rac
coun
ting
stan
dard
s co
nsis
tent
with
Min
neso
ta S
tatu
tes
and
with
Gen
eral
ly A
ccep
ted
Acc
ount
ing
Prin
cipl
es (
GA
AP)
. The
resu
lt w
as th
e U
FAR
S M
anua
l whi
ch b
roug
ht g
reat
er a
ccur
acy
and
unif
orm
ity in
acc
ount
ing
and
repo
rtin
g by
the
loca
led
ucat
iona
l age
ncie
s. I
n 19
93-9
4 th
e D
epar
tmen
t of
Chi
ldre
n,Fa
mili
es &
Lea
rnin
g be
cam
e re
spon
sibl
e fo
r th
e U
FAR
SSy
stem
with
adv
isor
y as
sist
ance
fro
m th
e A
ccou
ntin
gG
uide
lines
Com
mitt
ee, w
hich
is a
vol
unta
ry b
ody
of s
choo
ldi
stri
ct, r
egio
nal,
stat
e ag
ency
and
CPA
bus
ines
s pe
rson
nel.
Ove
rvie
w o
f D
imen
sion
s
The
Uni
form
Fin
anci
al A
ccou
ntin
g an
d R
epor
ting
Stan
dard
s(U
FAR
S) r
even
ue a
nd e
xpen
ditu
re a
ccou
nt s
truc
ture
con
sist
sof
six
dim
ensi
ons.
Eac
h di
men
sion
con
trib
utes
spe
cifi
cin
form
atio
n ab
out e
very
rev
enue
and
exp
endi
ture
tran
sact
ion.
The
dim
ensi
ons
are
Fund
, Org
aniz
atio
n, P
rogr
am, F
inan
ce,
Obj
ect (
for
expe
nditu
res)
and
Sou
rce
(for
rev
enue
s), a
ndC
ours
e. T
he F
und
Dim
ensi
on is
a tw
o di
git f
ield
; the
rem
aini
ng f
ive
dim
ensi
ons
each
hav
e th
ree
digi
ts. T
hus,
an
entir
e ac
coun
t cod
e co
ntai
ns s
even
teen
dig
its. T
he D
epar
tmen
tof
Chi
ldre
n, F
amili
es &
Lea
rnin
g co
llect
s da
ta o
n al
l six
dim
ensi
ons;
how
ever
, the
Cou
rse
Dim
ensi
on h
as o
nly
min
imal
use
in U
FAR
S at
this
tim
e.
10
Fund
Dim
ensi
on
A f
und
is a
fis
cal e
ntity
with
a s
et o
f ac
coun
ts th
at r
ecor
d re
venu
es,
expe
nditu
res,
liab
ilitie
s an
d as
sets
. Eac
h fu
nd is
seg
rega
ted
for
the
purp
ose
of c
arry
ing
on s
peci
fic
activ
ities
or
atta
inin
g ce
rtai
nob
ject
ives
in a
ccor
danc
e w
ith s
tate
and
fed
eral
law
s an
dre
gula
tions
. Fun
d nu
mbe
rs (
03),
Tra
nspo
rtat
ion,
and
(05
), C
apita
lO
utla
y, w
ere
disc
ontin
ued
begi
nnin
g w
ith 1
996-
97 (
F.Y
. 199
7).
The
se p
rogr
ams
are
now
rep
orte
d in
Fun
d 01
.
Min
neso
ta s
choo
ls u
sed
the
follo
win
g U
FAR
S fu
nds
in 1
998-
99:
Fund
Num
ber
01 02 04 06 07 08 09 20
Fund
Nam
eG
ener
al F
und
Food
Ser
vice
Fun
dC
omm
unity
Ser
vice
Fun
dB
uild
ing
Con
stru
ctio
n Fu
ndD
ebt S
ervi
ce F
und
Tru
st F
unds
Age
ncy
Fund
sIn
tern
al S
ervi
ce F
und
Org
aniz
atio
n D
imen
sion
Thi
s di
men
sion
iden
tifie
s re
venu
es a
nd e
xpen
ditu
res
to e
ither
budg
eted
lear
ning
site
s or
dis
tric
t-w
ide.
Acc
ount
Num
bers
Org
aniz
atio
n N
ames
005
001-
004
006-
798
800-
899
799
Dis
tric
t-W
ide
or n
ot O
ther
wis
e Id
entif
ied
by B
udge
ted
Lea
rnin
g Si
teB
udge
ted
Lea
rnin
g Si
tes
(MA
RSS
Num
ber)
Hom
e Sc
hool
Site
s
If
11
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Fina
nce
Dim
ensi
on
Thi
s di
men
sion
is g
ener
ally
use
d to
rec
ord
reve
nues
and
expe
nditu
res
that
rel
ate
to a
n ac
tivity
fun
ded
by a
cat
egor
ical
aid
or le
vy, o
r to
a r
eser
ved
fund
bal
ance
.
The
dim
ensi
on is
als
o th
at s
egm
ent o
f th
e to
tal U
FAR
Sac
coun
t str
uctu
re u
sed
to d
efin
e sp
ecif
ic lo
cal,
fede
ral,
orst
ate
proj
ects
. The
ser
ies
in th
is d
imen
sion
are
list
ed to
the
righ
t:
Prog
ram
Dim
ensi
on
Thi
s di
men
sion
is u
sed
to d
elin
eate
all
inst
ruct
iona
l and
supp
ort s
ervi
ce p
rogr
ams
asso
ciat
ed w
ith p
ublic
sch
ool
dist
rict
s. T
he s
erie
s in
this
dim
ensi
on a
re li
sted
to th
e ri
ght:
12
Fina
nce
Seri
es N
ames
Dis
tric
t-W
ide
Stat
e Su
ppor
ted
Prog
ram
sFe
dera
l Pro
gram
Aid
Rec
eive
dT
hrou
gh D
CFL
Fede
ral A
id R
ecei
ved
Dir
ectly
Fro
mFe
dera
l Sou
rces
Chi
ld N
utri
tion
Tra
nspo
rtat
ion
Spec
ial E
duca
tion
Lev
y Su
ppor
ted
Prog
ram
sL
ocal
Col
labo
rativ
e T
ime
Stud
y (L
CT
S)Se
cond
ary
Voc
atio
nal a
nd S
choo
l-T
o W
ork
Prog
ram
Ser
ies
Nam
esD
istr
ict a
nd S
choo
l Adm
inis
trat
ion
Dis
tric
t Sup
port
Ser
vice
sE
lem
enta
ry a
nd S
econ
dary
Reg
ular
Ins
truc
tion
Voc
atio
nal E
duca
tion
Inst
ruct
ion
Spec
ial E
duca
tion
Inst
ruct
ion
Com
mun
ity E
duca
tion
and
Serv
ices
Inst
ruct
iona
l Sup
port
Ser
vice
sPu
pil S
uppo
rt S
ervi
ces
Site
s an
d B
uild
ings
Fisc
al a
nd O
ther
Fix
ed C
ost P
rogr
ams
Acc
ount
Num
bers
000
302-
375
401-
491
507-
513
701-
709
711-
739
740-
760
761-
798
799
830-
835
Acc
ount
Num
bers
001-
099
100-
199
200-
299
300-
399
400-
499
500-
599
600-
699
700-
799
800-
899
900-
999 13
171 O pci
O T1 tit II H H
Pa O
P. 5
![Page 9: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/9.jpg)
PAPP
1
Obj
ect D
imen
sion
The
Obj
ect D
imen
sion
iden
tifie
s th
e se
rvic
e or
com
mod
ityob
tain
ed a
s th
e re
sult
of a
n ex
pend
iture
. Thi
s is
the
mos
t det
aile
dle
vel o
f ex
pend
iture
rep
ortin
g. T
he o
bjec
t ser
ies
are
liste
d to
the
righ
t:
Sour
ce D
imen
sion
The
Sou
rce
Dim
ensi
on id
entif
ies
the
orig
in o
f re
venu
es r
ecei
ved.
It c
onta
ins
the
seri
es li
sted
to th
e ri
ght:
Obj
ect S
erie
s N
ames
Acc
ount
Num
bers
1.Sa
lari
es a
nd W
ages
110-
199
2.E
mpl
oyee
Ben
efits
200-
299
3.Pu
rcha
sed
Serv
ices
300-
399
4.Su
pplie
s an
d M
ater
ials
400-
499
5.C
apita
l Exp
endi
ture
s50
0-59
96.
Deb
t Ser
vice
700-
799
7.O
ther
Exp
endi
ture
s80
0-89
98.
Oth
er F
inan
cing
Use
s90
0-99
9
Sour
ce S
erie
s N
ames
Acc
ount
Num
bers
1.L
ocal
Rev
enue
s00
1-09
92.
Stat
e R
even
ues
200-
399
3.Fe
dera
l Rev
enue
s R
ecei
ved
Thr
ough
DC
FL a
nd O
ther
Sta
te A
genc
ies
400-
499
4.Fe
dera
l Rev
enue
s R
ecei
ved
Dir
ectly
fro
mFe
dera
l Sou
rces
500-
599
5.L
ocal
Sal
es a
nd I
nsur
ance
Rec
over
y60
1-62
66.
Sale
of
Bon
ds a
nd L
oans
631-
640
7.In
com
ing
Tra
nsfe
rs F
rom
Oth
er F
unds
649-
699
Acc
ount
Cod
es P
erta
inin
g T
o E
xpen
ditu
re C
ateg
orie
s in
Thi
s Pu
blic
atio
n
Col
umns
Des
crip
tions
Fund
sPr
ogra
m S
erie
sO
biec
t Ser
ies
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
Dis
tric
t and
Sch
ool A
dmin
istr
atio
nD
istr
ict S
uppo
rt S
ervi
ces
Reg
ular
Ins
truc
tion
Voc
atio
nal I
nstr
uctio
nE
xcep
tiona
l Ins
truc
tion
Inst
ruct
iona
l Sup
port
Ser
vice
sPu
pil S
uppo
rt S
ervi
ces
Ope
ratio
ns a
nd M
aint
enan
ceFo
od S
ervi
cePu
pil T
rans
port
atio
nO
ther
Ope
ratin
g Pr
ogra
ms
Tot
al P
K -
12 O
pera
ting
Exp
endi
ture
s*(T
his
is th
e to
tal o
f ca
tego
ries
20
thro
ugh
30)
Cap
ital O
utla
yC
omm
unity
Ser
vice
Bui
ldin
g C
onst
ruct
ion
Deb
t Ser
vice
1, 8
, 91,
8, 9
1, 8
, 91,
8, 9
1, 8
, 91,
8, 9
1, 8
, 91,
8, 9
2
1, 8
, 91,
8, 9
1, 2
, 8, 9
1, 2
, 44 6 7
001-
099
100-
199
200-
299
300-
399
400-
499
600-
699
700-
749,
770
-799
800-
899
All
750-
760
0, 5
00-5
99, 9
00-9
99A
ll
All
All
All
All
All
Obj
ects
exc
ept 5
00 -
599
and
910
11 11 11 11 11 11
500-
599
All
Obj
ects
exc
ept 5
00-5
99 a
nd 9
10A
ll bu
t 910
All
but 9
10
*Not
incl
udin
g ca
pita
l exp
endi
ture
s.
1415
![Page 10: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/10.jpg)
H Q Pan
e R
TR
EN
DS
AN
D P
AT
TE
RN
S
Stud
ents
Min
neso
ta P
K-1
2 en
rollm
ent i
ncre
ases
beg
anw
ith th
e 19
85-8
6 sc
hool
yea
r an
d co
ntin
ueth
roug
h 19
99-2
000,
but
at a
red
uced
rat
e (F
igur
e1)
. Enr
ollm
ent i
n 19
98-9
9 to
tale
d 84
6,66
4av
erag
e da
ily m
embe
rshi
p (A
DM
), a
0.5
5%in
crea
se o
ver
the
1997
-98
tota
l of
842,
058.
Als
o,a
grea
ter
prop
ortio
n of
stu
dent
s ar
e in
the
seco
ndar
y gr
ades
.
Min
neso
ta's
sch
ool d
istr
icts
var
y gr
eatly
inen
rollm
ent.
The
10
larg
est d
istr
icts
, all
inm
etro
polit
an a
reas
, enr
olle
d al
mos
t 30
perc
ent o
fM
inne
sota
's p
ublic
sch
ool p
upils
.
Min
neso
ta, l
ike
the
rest
of
the
natio
n, is
expe
rien
cing
a g
row
th in
the
prop
ortio
n of
its
popu
latio
n cl
assi
fied
as
min
ority
. Min
ority
popu
latio
n gr
owth
sho
ws
up in
sch
ool
enro
llmen
ts (
Figu
re 2
). A
lthou
gh M
inne
sota
'sm
inor
ity e
nrol
lmen
t per
cent
ages
incr
ease
dsi
gnif
ican
tly f
rom
6.1
% in
198
6-87
to 1
5.0%
in19
98-9
9, th
is is
stil
l onl
y ab
out o
ne-t
hird
of
the
Uni
ted
Stat
es p
erce
ntag
e.
Furt
her,
Min
neso
ta's
min
ority
com
posi
tion
isdi
ffer
ent f
rom
that
of
the
Uni
ted
Stat
es a
s a
who
le(T
able
1, P
age
10).
Am
eric
an I
ndia
ns h
ave
alw
ays
cons
titut
ed a
mor
e si
gnif
ican
t pro
port
ion
of M
inne
sota
's e
nrol
lmen
t and
the
Asi
anpo
pula
tion
beca
me
mor
e si
gnif
ican
t aft
er th
eV
ietn
am 'w
ar.
16
FIG
UR
E 1
Ave
rage
Dai
ly M
embe
rshi
p; A
ctua
l and
Pro
ject
ed19
80-1
981
thro
ugh
1999
-200
0
900,
000
800,
000
700,
000
600,
000
500,
000
400,
000
300,
000
200,
000
100,
000
Pre
K-6
©7
-12
79-
80
80-
81
81-
82
82-
83
83-
84
84-
85
85-
86
86-
87
87-
88
88-
89
89-
90
90-
91
91-
92
92-
93
93-
94
94-
95
95-
96
96-
97
97-
98
98-
99
99-
00
Yea
r
FIG
UR
E 2
Perc
ent M
inor
ity E
nrol
lmen
tsM
inne
sota
and
Uni
ted
Stat
es
40.0
%
35.0
%
30.0
%
25.0
%
20.0
%
15.0
%
10.0
% -
7
5.0%
0.0%
US
AM
inn.
0 19
86 -
87
1996
-97
Yea
r19
86-8
719
96-9
719
98 9
9
USA
29.6
%35
.8%
N.A
.M
inn.
6.1%
13.5
%15
.0%
17
![Page 11: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/11.jpg)
The
sta
tew
ide
0.55
% g
row
th in
199
8-99
AD
M o
ver
1997
-98
AD
M h
as n
ot b
een
unif
orm
thro
ugho
ut th
e st
ate.
Fig
ure
3sh
ows
that
cou
ntie
s in
and
aro
und
the
Tw
in C
ities
met
ropo
litan
are
a ex
per-
ienc
ed s
igni
fica
nt g
row
th o
ver
the
past
deca
de, a
s di
d co
untie
s ar
ound
St.
Clo
udan
d be
twee
n St
. Clo
ud a
nd th
e T
win
Citi
es. I
n co
ntra
st, m
any
coun
ties
in th
eso
uthw
est,
nort
heas
t and
nor
thw
est p
arts
of th
e st
ate
eith
er g
rew
ver
y lit
tle o
rex
peri
ence
d de
clin
ing
enro
llmen
ts.
Ave
rage
Dai
ly M
embe
rshi
p C
hang
es F
rom
198
8-89
to 1
998-
99
LI 18
Dec
line/
Low
Gro
wth
(le
ss th
an o
r eq
ual t
o 5%
)
Mod
erat
e G
row
th (
6-10
%)
Ave
rage
Gro
wth
(11
-15%
)
Fast
Gro
wth
(O
ver
15%
)
FIG
UR
E 3
Min
neso
ta C
ount
ies
Ave
rage
Dai
ly M
embe
rshi
p C
hang
e19
88-8
9 th
roug
h 19
98-9
9
Min
neso
ta C
ount
ies
Ave
rage
Dai
ly M
embe
rshi
pC
hang
e fr
om 1
988-
89 T
hrou
gh 1
998-
99
0.1.
,,101
111A
JT 1
7.14
14Iv
Ira.
.m
a, a
m,
.1.1
dtP
LIX
)U
NS
WO
r M
.1.1
k11
.4. i
CA
t1!"
,!!.
..t-
FR7.
41*(
''
BE
ST
CO
PY
AV
AIL
AB
LE19
Paee
9
![Page 12: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/12.jpg)
Paee
10
TA
BL
E 1
Perc
ent o
f M
inor
ity E
nrol
lmen
tsM
inne
sota
and
Uni
ted
Stat
es
Nat
ive
Tot
al41
3164
Cal
4B
lack
Asi
anH
ispa
nic
Min
ority
4401
64.7
USA
*0.
0916
.12.
89.
929
.6M
INN
1.5
2.1
1.7
0.9
6.1
111.
96-9
-7
USA
*1.
116
.93.
814
.035
.8M
INN
2.0
5.2
4.1
2.2
13.5
4.14
13-0
USA
*N
/AN
/AN
/AN
/AN
/AM
INN
2.0
5.8
4.6
2.6
15.0
*Sou
rce:
Dig
est o
f E
duca
tion
Stat
istic
s, 1
998;
Nat
iona
l Cen
ter
for
Edu
catio
nal S
tatis
tics,
U.S
. Dep
t. of
Edu
catio
n
Inst
ruct
iona
l Sta
ff
Com
pens
atio
n fo
r te
ache
rs a
nd o
ther
lice
nsed
dis
tric
t sta
ffco
nstit
utes
dis
tric
ts' l
arge
st o
pera
ting
cost
. Fig
ure
4sh
ows
the
num
ber
of th
ese
staf
f ov
er th
e pa
st d
ecad
e. T
heac
com
pany
ing
tabl
e al
so s
how
s th
e ra
tio o
f pu
pils
(in
AD
M)
to li
cens
ed p
rofe
ssio
nal s
taff
. Thi
s ra
tio s
how
s a
decr
ease
fro
m 1
997-
98 to
199
8-99
, fro
m 1
4.4
to 1
4.0.
20
FIG
UR
E 4
Stat
e T
otal
Lic
ense
d St
aff
1989
-90
Thr
ough
199
8-99
60,0
00
58,0
0056
,000
54,0
0052
'000
Z50
,000
48,0
0046
,000
44,0
0042
,000
Staf
f
89-
9090
-91
91-
9292
-
93
93-
9494
-95
95-
9696
-97
97-
9898
-99
Yea
r
-I-
Staf
f
Y-e
a;St
aff
atip
aiSt
aa89
-90
48,3
7215
.1
90-9
149
,138
15.1
91-9
250
,386
15.0
92-9
351
,042
15.2
93-9
452
,415
15.1
94-9
554
,032
14.9
95-9
653
,875
15.3
96-9
755
,092
15.0
97-9
857
,813
14.4
98-9
959
,724
14.0
21
4
![Page 13: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/13.jpg)
Tea
cher
sal
arie
s ar
e de
term
ined
by
nego
ti-at
ions
bet
wee
n te
ache
r un
ions
and
thei
rlo
cal s
choo
l boa
rds.
Rap
idly
gro
win
g sc
hool
dist
rict
s us
ually
hav
e a
high
er p
ropo
rtio
n of
youn
ger,
less
exp
erie
nced
sta
ff w
ith f
ewer
adva
nced
deg
rees
; thi
s us
ually
tran
slat
es in
tolo
wer
ave
rage
sal
arie
s th
an in
dis
tric
ts w
ithst
able
or
decl
inin
g en
rollm
ents
. Fig
ure
5sh
ows
a hi
stor
y of
ave
rage
teac
her
sala
ries
inM
inne
sota
, whi
le F
igur
es 6
and
7 s
how
how
age
and
educ
atio
nal a
ttain
men
t of
teac
hers
have
cha
nged
. The
per
cent
age
of te
ache
rsbe
ing
paid
mor
e fo
r ha
ving
gra
duat
e de
gree
sin
crea
sed
from
39.
8% in
199
0-91
to 4
1.2%
in 1
998-
99.
FIG
UR
E 5
Ave
rage
Min
neso
ta T
each
er S
alar
ies
1992
-93
Thr
ough
199
8-99
$50,
000
$40,
000
ri$3
0,00
0
0 $2
0,00
0$1
0,00
0 $0
Ave
rage
Sal
arie
s
92 9
3 94
-95
95 9
6 96
97
97 9
8 98
99
Yea
rs
1:3
Una
djus
ted
0 C
PI A
djus
ted
LIn
adju
sted
CP-
1-4.
4jus
tcd
92-9
3$3
5,09
3$2
9,79
094
-95
$35,
948
$28,
967
95-9
6$3
7,09
4$2
9,09
396
-97
$38,
151
$29,
122
97-9
8$3
9,48
3$2
9,59
498
-99
$39,
493
$29,
103
FIG
UR
E 6
Perc
enta
ge D
istr
ibut
ion
Age
of
Min
neso
ta C
lass
room
Tea
cher
s19
89-9
0 an
d 19
98-9
9
40.0
%35
.0%
30.0
%
'15
25.0
%20
.0%
a.15
.0%
10.0
%5.
0%0.
0%
Age
Dis
trib
utio
n
<35
35-4
445
-54
>54
Age
89-9
0
98 -
99
Age
U-9
1:1
9342
<35
19.9
%26
.6%
35-4
437
.4%
23.4
%45
-54
29.9
%36
.1%
>54
12.8
%13
.9%
FIG
UR
E 7
Perc
enta
ge D
istr
ibut
ion
of M
inne
sota
Cla
ssro
om T
each
ers
By
Edu
catio
nal A
ttain
men
t19
90-9
1 an
d 19
98-9
9
70.0
%
60.0
%
50.0
%
4.)
40.0
%2
30.0
%
20.0
%
10.0
%
0.0%
Edu
catio
nal A
ttain
men
t
90-9
198
-99
Yea
r
0 B
A
0 A
dvan
ced
Deg
rees
9.0-
949a
-99
BA
60.2
%58
.8%
Adv
ance
d D
egre
es39
.8%
41.2
%
Page
11
![Page 14: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/14.jpg)
Page
12
Rev
enue
s
Scho
ol r
even
ues
com
e fr
om th
ree
sour
ces:
loca
l (pr
edom
inan
tlypr
oper
ty ta
xes)
, sta
te, a
nd f
eder
al. F
igur
e 8
show
s th
at th
epe
rcen
tage
s of
rev
enue
rec
eive
d by
Min
neso
ta s
choo
l dis
tric
ts
FIG
UR
E 8
Stat
ewid
e A
vera
ge S
ourc
esof
Rev
enue
s fo
r A
ll Fu
nds
1989
-90
Thr
ough
199
8-99
70 60 50 40 30Ir
.,.
20 10 0
89-
90-
91-
92-
93-
94-
95-
96-
97-
98-
9091
9293
9495
9697
9899
Yea
r
.Fed
eral
aL
ocal
Stat
e
Perc
enta
ges
gede
za L
ocal
Stat
e
52 56 51 48 55 52 58 55 52 57
89-9
04
44
90-9
14
41
91-9
24
45
92-9
34
48
93-9
44
41
94-9
54
44
95-9
64
38
96-9
74
41
97-9
85
43
98-9
95
38
from
the
thre
e so
urce
s ha
ve v
arie
d ov
er th
e la
st d
ecad
e. I
n 19
91-
92, a
s a
resu
lt of
sta
te b
udge
tary
pro
blem
s, s
choo
l dis
tric
ts w
ere
requ
ired
to "
reco
gniz
e" c
erta
in le
vy r
ecei
pts
earl
ier
than
in p
rior
year
s. T
his
earl
ier
reco
gniti
on h
ad th
e ef
fect
of
shif
ting
the
stat
e/lo
cal m
ix to
war
ds a
larg
er lo
cal c
ontr
ibut
ion
sinc
e ea
rly
prop
erty
tax
rece
ipts
rep
lace
d st
ate
aids
. The
rat
io f
urth
er d
ecre
ased
in19
92-9
3 bu
t reb
ound
ed in
199
3-94
to p
erce
ntag
es w
hich
typi
fym
ost o
f th
e pe
riod
. The
sta
te p
erce
ntag
e in
crea
sed
from
199
7-98
to 1
998-
99, f
rom
52%
to 5
7%.
Min
neso
ta's
fou
r or
fiv
e pe
rcen
t fed
eral
rev
enue
per
cent
age
isle
ss th
an th
e na
tiona
l ave
rage
of
appr
oxim
atel
y si
x pe
rcen
t.Fe
dera
l fun
ds a
re ty
pica
lly ta
rget
ed to
war
d sp
ecif
ic m
inor
ity a
nd
24
disa
dvan
tage
d st
uden
t pop
ulat
ions
grou
ps w
hich
con
sti-
tute
asm
alle
r pr
opor
tion
of M
inne
sota
's e
nrol
lmen
t tha
n th
ey d
ona
tionw
ide.
Ano
ther
way
of
exam
inin
g M
inne
sota
's P
K-1
2 re
venu
es is
by
acco
untin
g fu
nd. A
fun
d in
the
Uni
form
Fin
anci
al, A
ccou
ntin
gan
d R
epor
ting
Stan
dard
s (U
FAR
S) s
yste
m is
a s
elf-
cont
aine
dse
t of
acco
unts
est
ablis
hed
for
eith
er g
ener
al p
urpo
ses
or f
or a
spec
ific
ally
def
ined
set
of
fisc
al a
ctiv
ities
suc
h as
foo
d se
rvic
eor
deb
t red
empt
ion.
Tab
le 2
com
pare
s M
inne
sota
sch
ool
dist
rict
rev
enue
s in
the
six
UFA
RS
fund
s ex
istin
g in
199
8-99
.T
he 1
989-
90 f
unds
wer
e re
form
atte
d to
ref
lect
cur
rent
act
ive
fund
s. O
ver
that
per
iod
the
prop
ortio
n of
rev
enue
s al
loca
ted
tono
nope
ratin
g fu
nds
grew
dra
mat
ical
ly, l
ed b
y si
zabl
e in
crea
ses
in th
e B
uild
ing
Con
stru
ctio
n Fu
nd.
TA
BL
E 2
Perc
ent o
f M
inne
sota
Rev
enue
s by
Fun
d19
89-9
0 an
d 19
98-9
9
.198
11-9
1149
98-9
0
Gen
eral
Fun
d84
.0%
74.4
%
Food
Ser
vice
Fun
d3.
3%3.
1%
Com
mun
ity S
ervi
ce F
und
2.8%
3.3%
Tot
al, O
pera
ting
Fun
ds90
.1%
80.8
%
Bui
ldin
g C
onst
ruct
ion
Fund
5.6%
7.5%
Deb
t Red
empt
ion
Fund
3.6%
9.7%
Oth
er F
unds
0.7%
2.0%
Tot
al, N
on-O
pera
ting
Fun
ds9.
9%19
.2%
Tot
al, A
ll Fu
nds
100.
0%10
0.0%
25
![Page 15: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/15.jpg)
Exp
endi
ture
s
Figu
re 9
indi
cate
s th
at s
tate
wid
e av
erag
eop
erat
ing
expe
nditu
res
per
pupi
l, as
adj
uste
dby
the
Con
sum
er P
rice
Ind
ex (
CPI
) 19
85-8
6ba
se y
ear,
hav
e gr
own
over
mos
t of
the
deca
de a
t a r
ate
slig
htly
exc
eedi
ng in
flat
ion.
The
se e
xpen
ditu
res
vary
dis
tric
t-to
-dis
tric
t as
show
n in
Fig
ure
10. D
istr
icts
at t
he 9
5th
perc
entil
e ex
pend
ed a
ppro
xim
atel
y 54
perc
ent m
ore
per
aver
age
daily
mem
bers
hip
than
dis
tric
ts a
t the
5th
per
cent
ile. (
In th
isco
mpa
riso
n, s
mal
l dis
tric
ts c
ount
the
sam
e as
larg
e di
stri
cts.
)
The
dis
trib
utio
n of
ope
ratin
g ex
pend
iture
s by
prog
ram
has
als
o ch
ange
d ov
er th
e de
cade
as
indi
cate
d in
Tab
le 3
. Ope
ratin
g ex
pend
iture
sin
clud
e th
ose
in th
e G
ener
al, F
ood
Serv
ice,
and
Com
mun
ity S
ervi
ce f
unds
.
TA
BL
E 3
Dis
trib
utio
n of
Dis
tric
t Ope
ratin
gE
xpen
ditu
res
By
Prog
ram
1988
-89
and
1998
-99
1°88
84
la.9
.849
Adm
inis
trat
ion
8.3%
8.4%
Inst
ruct
ion
62.4
%64
.8%
Stud
ent S
ervi
ces
12.8
%13
.9%
Ope
ratio
ns &
Mai
nten
ance
8.2%
8.3%
Oth
er O
pera
ting
Prog
ram
s8.
3%4.
6%
Tot
al10
0.0%
100.
0%
U
FIG
UR
E 9
Stat
e A
vera
ge O
pera
ting
Exp
endi
ture
sPe
r A
vera
ge D
aily
Mem
bers
hip
1989
-90
Thr
ough
199
8-99
$8,0
00$7
,000
$6,0
00i.n
. $5,
000
773
$4,0
00
CI
$3,0
00$2
,000
$1,0
00 $0
89-
9090
-91
91-
92
'92- 93
93-
9494
-95
95-
9696
-97
97-
9898
-99
Yea
r
Per
AD
M'C
PI A
di
Xea
c
89-9
090
-91
91-9
292
-93
93-9
494
-95
95-9
696
-97
97-9
898
-99
FIG
UR
E 1
0D
istr
ibut
ion
of D
istr
ict O
pera
ting
Exp
endi
ture
s Pe
r A
vera
ge D
aily
Mem
bers
hip
Sele
cted
Per
cent
iles
for
1998
-99
Ce 0
$10,
000
$8,0
00
$6,0
00
$4,0
00
$2,0
00 $0
0 E
xpen
ditu
res
5th
25th
50th
75th
95th
Perc
entil
e
P s
AD
AM
CPI
Ad}
'.
$4,6
44$4
,053
$4,8
64$4
,018
$5,0
55$4
,070
$5,1
39$4
,007
$5,2
63$4
,003
$5,5
89$4
,135
$5,7
89$4
,168
$6,0
80$4
,261
$6,3
13$4
,345
$6,7
02$4
,535
Perc
entil
e -E
.Y..p
etW
itur.
es
5th
$5,3
9125
th$5
,951
50th
75th
95th
$6,4
07$6
,928
$8,3
22
2"Pa
ge 1
3
![Page 16: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/16.jpg)
Page
14
Figu
re 1
1 in
dica
tes
that
non
oper
atin
g ex
pend
iture
s pe
r A
DM
also
con
tinue
d to
gro
w. N
on-o
pera
ting
expe
nditu
res
incl
ude
Cap
ital O
utla
y, B
uild
ing
Con
stru
ctio
n an
d D
ebt S
ervi
ce
FIG
UR
E 1
1St
ate
Ave
rage
Non
-Ope
ratin
g E
xpen
ditu
res
Per
Ave
rage
Dai
ly M
embe
rshi
p19
88-8
9 T
hrou
gh 1
998-
99
900
800
700
600
500
400
300
200
100 0
89-
9090
-91
91-
9292
-93
93-
9494
-95
95-
9696
-97
97-
9898
-99
Yea
rC
apita
l Exp
endi
ture
161
Con
stru
ctio
nD
ebt
(col
umns
32,
34
and
35, r
espe
ctiv
ely,
in th
e di
stri
ct d
etai
l).
The
incr
ease
d sp
endi
ng m
ay b
e du
e, in
par
t, to
incr
ease
d st
ate
fund
ing
for
non-
oper
atin
g co
sts.
Com
mun
ity S
ervi
ces
Figu
re 1
2 sh
ows
the
grow
th in
com
mun
ity s
ervi
ce e
xpen
d-itu
res
from
198
9-90
to 1
998-
99. I
t sho
ws
that
thes
e ex
pend
-itu
res
also
hav
e gr
own
fast
er th
an th
e ge
nera
l rat
e of
infl
atio
n.C
omm
unity
edu
catio
n/co
mm
unity
ser
vice
pro
gram
s in
clud
eex
pend
iture
s fo
r re
crea
tion,
civ
ic a
ctiv
ities
, adu
lt ed
ucat
ion,
earl
y ch
ildho
od e
duca
tion,
edu
catio
nal p
rogr
ams
whi
ch a
re n
otco
nduc
ted
prim
arily
for
ele
men
tary
and
sec
onda
ry s
tude
nts,
and
nonc
redi
t sum
mer
sch
ool p
rogr
ams.
FIG
UR
E 1
2St
ate
Tot
al C
omm
unity
Ser
vice
Exp
endi
ture
s19
89-9
0 T
hrou
gh 1
998-
99
$300
,000
$250
,006
$200
,000
$150
,000
$100
,000
$50,
000 $0
89-
9090
-91
91-
9292
-93
93-
9494
-95
95-
9696
-97
97-
9898
-99
Yea
r
El E
xpen
ditu
res
El C
PI A
djus
ted
Ope
ratin
g Fu
nds
Bal
ance
A s
choo
l dis
tric
t's N
et U
napp
ropr
iate
d O
pera
ting
Fund
Bal
ance
(NU
OFB
) is
a m
easu
re o
f its
fin
anci
al h
ealth
at t
he e
nd o
f th
esc
hool
yea
r. I
t can
be
eith
er p
ositi
ve o
r ne
gativ
e. A
pos
itive
NU
OFB
bal
ance
rep
rese
nts
a fi
nanc
ial r
eser
ve; a
neg
ativ
e ba
lanc
em
eans
that
liab
ilitie
s (d
ebts
) ex
ceed
fin
anci
al a
sset
s. D
istr
icts
with
a ne
gativ
e ye
ar-e
nd b
alan
ce g
reat
er th
an 2
.5 p
erce
nt o
f th
eir
prio
rye
ar's
ope
ratin
g ex
pend
iture
s ar
e de
fine
d as
bei
ng in
vio
latio
n of
expe
nditu
re li
mita
tions
spe
cifi
ed b
y M
inne
sota
Sta
tute
and
are
deem
ed to
hav
e "s
tatu
tory
ope
ratin
g de
bt"
(SO
D).
The
y ar
ere
quir
ed to
sub
mit
a pl
an to
the
Com
mis
sion
er o
f C
hild
ren,
Fam
ilies
& L
earn
ing
expl
aini
ng h
ow th
ey w
ill e
limin
ate
the
defi
cit.
In th
e m
easu
re, t
en r
eser
ves
and
thei
r re
late
d ex
pend
iture
sar
e no
t inc
lude
d.
Figu
re 1
3 (n
ext p
age)
indi
cate
s th
at th
e do
wnw
ard
tren
d in
the
num
ber
of d
istr
icts
in s
tatu
tory
ope
ratin
g de
bt (
SOD
) si
nce
1993
-94
rev
erse
d in
199
8-99
. The
num
ber
incr
ease
d fr
om 1
0 to
20,
not
incl
udin
g ch
arte
r sc
hool
s.
r. 0
4 ./
![Page 17: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/17.jpg)
FIG
UR
E 1
3N
umbe
r of
Dis
tric
ts W
ith N
et U
napp
ropr
iate
dO
pera
ting
Deb
t Exc
eedi
ng 2
1/2
% o
f Y
earl
yE
xpen
ditu
res,
198
9-90
Thr
ough
199
8-99
80 60 40 20
0
89-
90
90-
91
91-
92
92-
93
93-
94 Yea
r94-
95
95-
9696
-
97
97-
98
98-
99
No.
of
Dis
tric
ts
Y-e
asN
o-of
-Dis
stci
r.ts
89-9
053
90-9
153
91-9
248
92-9
354
93-9
459
94-9
529
95-9
617
96-9
712
97-9
810
98-9
920
Figu
re 1
4 co
ncer
ns a
dif
fere
nt o
pera
ting
bala
nce:
The
tota
lun
rese
rved
ope
ratin
g fu
nds
bala
nce.
Thi
s m
easu
re e
xclu
des
all
rese
rved
bal
ance
s, w
hile
the
NU
OFB
exc
lude
s on
ly 1
0 sp
ecif
ied
rese
rve
bala
nces
. Thi
s ba
lanc
e is
rep
orte
d on
a p
er A
DM
bas
is in
colu
mn
36 o
f th
e di
stri
ct d
ata.
Fig
ure
14 s
how
s th
at th
e st
ate
tota
las
a p
erce
nt o
f to
tal o
pera
ting
expe
nditu
res
decr
ease
d fr
om 1
996-
97to
199
8-99
, fro
m 9
.7%
to 7
.6%
.
Adj
uste
d N
et T
ax C
apac
ity
A s
choo
l dis
tric
t's A
djus
ted
Net
Tax
Cap
acity
(A
NT
C)
per
AD
M is
a m
easu
re o
f re
al a
nd p
erso
nal p
rope
rty
subj
ect t
o a
loca
l pro
pert
yta
x le
vy. A
NT
C p
er A
DM
dif
fers
am
ong
the
scho
ol d
istr
icts
. As
Figu
re 1
5 in
dica
tes,
dis
tric
ts a
t the
95t
h pe
rcen
tile
have
abo
ut 4
.8tim
es th
e A
djus
ted
Net
Tax
Cap
acity
per
AD
M a
s di
stri
cts
at th
e5t
h pe
rcen
tile.
Min
neso
ta h
as ta
ken
mea
sure
s ov
er th
e ye
ars
tone
utra
lize
the
effe
cts
of th
ese
diff
eren
ces.
3 C
)
FIG
UR
E 1
4St
ate
Tot
al U
nres
erve
d O
pera
ting
Fund
s B
alan
ceas
a P
erce
nt o
f T
otal
Ope
ratin
g E
xpen
ditu
res
1989
-90
Thr
ough
199
8-99
6.0%
4.0%
2.0%
0.0%
89-9
090
-91
91-9
2 92
-93
93-9
4 94
-95
95-9
6 96
-97
97-9
8 98
-99
Yea
r
0 Pe
rcen
t
FIG
UR
E 1
5D
istr
ibut
ion
of 1
997
Adj
uste
d N
et T
ax C
apac
ityPe
r 19
98-9
9 A
vera
ge D
aily
Mem
bers
hip
$10,
000
$8,0
00$6
,000
$4,0
00$2
,000 $0
5th
25th
50th
75th
95th
Perc
entil
e
31P
age
15
![Page 18: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/18.jpg)
Paee
16
DE
FIN
ITIO
NS
OF
DA
TA
EL
EM
EN
TS
The
tabl
es o
n pa
ges
26 th
roug
h 61
cont
ain
42 s
epar
ate
stat
istic
s fo
r ea
chsc
hool
dis
tric
t, co
unty
, reg
ion,
and
siz
eof
dis
tric
t in
the
stat
e. D
efin
ition
s of
thes
e 42
sta
tistic
s ar
e gi
ven
belo
w. A
llda
ta a
re f
or th
e 19
98-9
9 sc
hool
yea
r.
Ave
rage
dai
ly m
embe
rshi
p (A
DM
) is
the
aver
age
num
ber
of p
upils
inm
embe
rshi
p du
ring
the
scho
ol y
ear.
Pupi
ls n
eed
not b
e in
atte
ndan
ce to
be
coun
ted
in. A
DM
, but
they
mus
t be
inm
embe
rshi
p (i
.e.,
curr
ently
enr
olle
d in
the
dist
rict
). A
stu
dent
can
be
abse
ntw
ithou
t exp
lana
tion
for
thre
e w
eeks
befo
re h
e or
she
is d
ropp
ed f
rom
mem
bers
hip.
Pupi
l Dat
a
Res
iden
t Ave
rage
Dai
ly M
embe
rshi
p
The
AD
M c
ount
s in
this
sec
tion
are
coun
ts o
f to
tal r
esid
ent A
DM
, inc
ludi
ngal
l res
iden
ts w
ho a
re (
a) e
nrol
led
inth
eir
hom
e di
stri
ct, (
b) e
duca
ted
inan
othe
r di
stri
ct f
or w
hom
tuiti
on is
paid
; or
(c)
atte
ndin
g an
othe
r di
stri
ctun
der
the
Enr
ollm
ent O
ptio
ns le
gis-
latio
n. R
esid
ent m
embe
rshi
p in
clud
es:
1.Pr
e-K
inde
rgar
ten
Dis
able
dR
esid
ent A
DM
of
prek
inde
rgar
ten
stud
ents
enr
olle
d in
spe
cial
edu
ca-
tion
prog
ram
s.
2. K
inde
rgar
ten
Res
iden
t AD
M o
fst
uden
ts e
nrol
led
in k
inde
rgar
ten
clas
ses.
3. E
lem
enta
ry (
Gra
des
1-6)
Res
iden
t AD
M o
f st
uden
ts e
nrol
led
in g
rade
s 1
6, in
clud
ing
stud
ents
in e
lem
enta
ry le
vel u
ngra
ded
and
spec
ial e
duca
tion
clas
ses.
4. S
econ
dary
(G
rade
s 7-
12)
Res
iden
t AD
M o
f st
uden
ts e
nrol
led
in g
rade
s 7
12, i
nclu
ding
thos
est
uden
ts in
sec
onda
ry le
vel u
n-gr
aded
and
spe
cial
edu
catio
ncl
asse
s.
5.T
otal
(PK
-12)
Tot
al R
esid
ent
AD
M o
f al
l dis
tric
t res
iden
ts,
prek
inde
rgar
ten
thro
ugh
grad
e 12
;th
is is
the
tota
l of
colu
mns
1th
roug
h 4.
Oth
er P
upil
Dat
a
6.T
otal
AD
M S
erve
dT
his
incl
udes
resi
dent
s at
tend
ing
thei
r ho
me
dist
rict
, res
iden
t stu
dent
s tu
ition
ed to
othe
r sc
hool
dis
tric
ts, n
onpu
blic
scho
ol s
tude
nts
bein
g se
rved
via
aSh
ared
Tim
e pr
ogra
m, n
onre
side
ntst
uden
ts w
ho tr
ansf
er in
via
one
of
the
atte
ndan
ce o
ptio
ns p
rogr
ams,
and
nonr
esid
ent t
uitio
n st
uden
ts.
Exc
lude
d is
the
port
ion
of a
stu
dent
'stim
e sp
ent i
n a
post
seco
ndar
y in
sti-
tutio
n vi
a th
e Po
stse
cond
ary
Enr
oll-
men
t Opt
ions
Pro
gram
, as
wel
l as
thos
e re
side
nts
who
tran
sfer
to o
ther
dist
rict
s vi
a on
e of
the
atte
ndan
ceop
tions
pro
gram
s.
7.Pe
rcen
t Min
ority
The
per
cent
age
of th
e di
stri
ct's
stu
dent
s w
ho a
re o
fN
ativ
e A
mer
ican
/Ala
skan
, Afr
ican
Am
eric
an, A
sian
or
His
pani
can
cest
ry.
8.Pe
rcen
t Atte
ndan
ceT
he r
atio
of
days
atte
nded
to d
ays
in m
embe
r-sh
ip f
or a
ll st
uden
ts in
the
dist
rict
.
9. P
erce
nt T
rans
port
edT
he p
er-
cent
age
of r
esid
ent p
ublic
sch
ool
stud
ents
elig
ible
to b
e tr
ansp
orte
dto
and
fro
m s
choo
l.
10. P
erce
nt E
ligib
le f
or F
ree/
Red
uced
Lun
chT
he p
erce
ntag
e of
stu
dent
sel
igib
le f
or f
ree
or r
educ
ed p
rice
lunc
hes
in 1
998-
99. T
his
data
isde
rive
d fr
om th
e A
pplic
atio
n fo
rE
duca
tion
Ben
efits
com
plet
ed b
yfa
mili
es a
t the
indi
vidu
al s
choo
ldi
stri
cts.
The
per
cent
age
isca
lcul
ated
by
divi
ding
the
num
ber
of e
ligib
le s
tude
nts
by th
e to
tal
Oct
ober
1 e
nrol
lmen
t.
3'3
![Page 19: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/19.jpg)
Prof
essi
onal
Sta
ff
The
se s
tatis
tics
prov
ide
info
rmat
ion
abou
t eac
h di
stri
ct's
pro
fess
iona
l sta
ff.
Staf
f ar
e co
unte
d in
ful
l tim
e eq
uiv-
alen
ts (
FTE
). F
or e
xam
ple,
a f
ull t
ime
staf
f m
embe
r is
cou
nted
as
1.0
FTE
;on
e em
ploy
ed o
nly
half
tim
e is
cou
nted
as 0
.5 F
TE
.
11. T
otal
Lic
ense
d Pr
ofes
sion
al S
taff
(FT
E)
The
tota
l num
ber
oflic
ense
d pr
ofes
sion
al s
taff
em
-pl
oyed
by
the
dist
rict
, mea
sure
d in
full-
time
equi
vale
nts
(FT
E).
Thi
sco
unt i
nclu
des
adm
inis
trat
ors,
clas
sroo
m te
ache
rs, a
nd a
ll ot
her
licen
sed
prof
essi
onal
per
sonn
el.
12. P
upil
-- P
rofe
ssio
nal S
taff
Rat
ioT
otal
ave
rage
dai
ly m
embe
rshi
p(A
DM
) se
rved
(C
ol. 6
) di
vide
d by
the
num
ber
of li
cens
ed p
rofe
ssio
nal
staf
f (C
ol. 1
1).
13. T
otal
Lic
ense
d In
stru
ctio
nal S
taff
(FT
E)
The
tota
l num
ber
oflic
ense
d in
stru
ctio
nal s
taff
empl
oyed
by
the
dist
rict
mea
sure
din
ful
l-tim
e eq
uiva
lent
s (F
TE
).
14. P
upil-
Inst
ruct
iona
l Sta
ff R
atio
Tot
al a
vera
ge d
aily
mem
bers
hip
(AD
M)
serv
ed (
Col
. 6)
divi
ded
byth
e nu
mbe
r of
lice
nsed
inst
ruct
iona
lst
aff
(Col
. 11)
.
Tax
Cap
acity
Rat
es
The
se f
igur
es s
how
sch
ool d
istr
ict t
axle
vies
exp
ress
ed a
s a
perc
enta
ge o
f ta
xca
paci
ty f
or s
choo
l dis
tric
t pro
pert
yta
xes
paya
ble
in 1
998.
Tax
es p
ayab
lein
199
8 pr
ovid
ed r
even
ue f
or th
e 19
98-
99 s
choo
l yea
r.
15. A
udito
r Pe
rcen
tT
he a
ctua
lsc
hool
dis
tric
t tax
rat
e as
det
er-
min
ed b
y th
e co
unty
aud
itor.
With
a r
ate
of f
ive
perc
ent,
apr
oper
ty o
wne
r w
ould
be
taxe
d $5
for
each
$10
0 of
tax
capa
city
.B
ecau
se o
f di
ffer
ence
s in
pro
pert
yas
sess
men
t pra
ctic
es b
etw
een
coun
ties,
com
pari
sons
of
audi
tor
tax
rate
s am
ong
dist
rict
s m
ay b
em
isle
adin
g (s
ee N
o. 1
6). T
his
figu
re in
clud
es a
dditi
onal
tax
rate
sfo
r sp
ecia
l int
erm
edia
te d
istr
icts
(No.
287
, 916
and
917
) w
here
they
are
part
of
a di
stri
ct's
tax
burd
en.
16. E
qual
ized
Per
cent
Thi
s ta
x ra
teis
com
pute
d by
mul
tiply
ing
the
audi
tor
perc
ent (
No.
15)
by
the
1998
mar
ket s
ales
rat
io. T
his
ratio
is e
qual
to th
e m
arke
t val
ues,
as
dete
rmin
ed b
y th
e lo
cal a
sses
sor,
divi
ded
by th
e ac
tual
sel
ling
pric
es.
Equ
aliz
ed p
erce
nts
are
com
pute
d to
com
pens
ate
for
vary
ing
asse
ssm
ent
prac
tices
. Thu
s, w
hen
mak
ing
inte
rdis
tric
t com
pari
sons
, the
se
rate
s m
ay p
rovi
de a
mor
e va
lidco
mpa
riso
n.
Rev
enue
Per
cent
ages
The
se th
ree
colu
mns
sho
w th
e pe
r-ce
ntag
e of
eac
h di
stri
ct's
tota
l rev
enue
sre
ceiv
ed f
rom
the
fede
ral g
over
nmen
t,th
e st
ate
gove
rnm
ent,
and
loca
l and
othe
r so
urce
s. T
he p
erce
ntag
es a
reba
sed
on a
ll 19
98-9
9 re
venu
e re
port
edby
eac
h di
stri
ct, e
xcep
t for
pro
ceed
sfr
om s
ales
of
real
pro
pert
y an
d eq
uip-
men
t, in
sura
nce
reco
veri
es, s
ales
of
bond
s, lo
ans
and
inte
rfun
d tr
ansf
ers.
17. F
eder
alT
he p
erce
ntag
e of
rev
-en
ues
from
the
fede
ral g
over
nmen
t,w
heth
er p
aid
dire
ctly
to th
e di
stri
ctor
thro
ugh
anot
her
gove
rnm
enta
lun
it.
18. S
tate
The
per
cent
of
reve
nues
from
Min
neso
ta s
tate
gov
ernm
ent.
19. L
ocal
and
Oth
erT
he p
erce
nt o
fre
venu
es f
rom
loca
l sou
rces
, in-
clud
ing
prop
erty
taxe
s, f
ees,
coun
ty a
ppor
tionm
ent,
etc.
r JPa
ge 1
7
![Page 20: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/20.jpg)
P.m
. 1 Q
1997
-98
Exp
endi
ture
s Pe
r A
DM
Col
umns
20
thro
ugh
35 s
how
eac
hdi
stri
ct's
199
8-99
exp
endi
ture
s in
sixt
een
diff
eren
t cat
egor
ies,
div
ided
by
tota
l AD
M s
erve
d (C
ol. 6
).
20. D
istr
ict a
nd S
choo
lA
dmin
istr
atio
n E
xpen
ditu
res
for
the
scho
ol b
oard
and
for
the
offi
ceof
the
supe
rint
ende
nt, p
rinc
ipal
s,an
d an
y ot
her
line
adm
inis
trat
ors
who
sup
ervi
se s
taff
. (In
clud
esFu
nds
1, 8
, 9; P
rogr
am S
erie
s 00
1-09
9; a
nd a
ll O
bjec
t Ser
ies
exce
pt50
0-59
9 &
910
.)
21. D
istr
ict S
uppo
rt S
ervi
ces
Exp
endi
ture
s fo
r ce
ntra
l off
ice
adm
inis
trat
ion
and
cent
ral o
ffic
eop
erat
ions
not
incl
uded
in d
istr
ict
and
scho
ol a
dmin
istr
atio
n. I
nclu
des
expe
nditu
res
for
busi
ness
ser
vice
s,da
ta p
roce
ssin
g, le
gal s
ervi
ces,
pers
onne
l off
ice,
pri
ntin
g, a
nd th
esc
hool
cen
sus.
(In
clud
es F
unds
1,
8, 9
; Pro
gram
Ser
ies
100-
199;
and
all O
bjec
t Ser
ies
exce
pt 5
00-5
99 &
910.
)
22. R
egul
ar I
nstr
uctio
nE
xpen
ditu
res
for
elem
enta
ry a
ndse
cond
ary
clas
sroo
m in
stru
ctio
n,no
t inc
ludi
ng v
ocat
iona
l ins
truc
tion
(Col
. 23)
and
exc
eptio
nal i
nstr
uc-
tion
(Col
. 24)
. Inc
lude
s sa
lari
es o
fte
ache
rs, c
lass
room
aid
es, c
oach
es,
36
and
expe
nditu
res
for
clas
sroo
msu
pplie
s an
d te
xtbo
oks.
(In
clud
esFu
nds
1, 8
, 9; P
rogr
am S
erie
s 20
0-29
9; a
nd a
ll O
bjec
t Ser
ies
exce
pt50
0-59
9 &
910
.)
23. V
ocat
iona
l Ins
truc
tion
Exp
endi
ture
s in
sec
onda
ry s
choo
lsfo
r in
stru
ctio
n th
at is
rel
ated
to jo
bsk
ills
and
care
er e
xplo
ratio
n.In
clud
es e
xpen
ditu
res
for
fam
ilyliv
ing
scie
nce,
as
wel
l as
indu
stri
al,
busi
ness
, agr
icul
ture
, and
dis
trib
-ut
ive
educ
atio
n. (
Incl
udes
Fun
ds 1
,8,
9; P
rogr
am S
erie
s 30
0-39
9; a
ndal
l Obj
ect S
erie
s ex
cept
500
-599
&91
0.)
24. E
xcep
tiona
l Ins
truc
tion
Exp
endi
ture
s fo
r in
stru
ctio
n of
stud
ents
who
, bec
ause
of
atyp
ical
char
acte
rist
ics
or c
ondi
tions
, are
prov
ided
edu
catio
nal p
rogr
ams
that
are
diff
eren
t fro
m r
egul
ar in
stru
c-tio
nal p
rogr
ams.
Inc
lude
s ex
pend
-itu
res
for
spec
ial i
nstr
uctio
n of
stud
ents
who
are
em
otio
nally
or
psyc
holo
gica
lly d
isab
led,
or
men
tally
ret
arde
d; f
or s
tude
nts
with
phys
ical
, hea
ring
; spe
ech,
and
visu
al im
pair
men
ts; a
nd f
orst
uden
ts w
ith s
peci
al le
arni
ng a
ndbe
havi
or p
robl
ems.
(In
clud
esFu
nds
1, 8
, 9; P
rogr
am S
erie
s 40
0-49
9; a
nd a
ll O
bjec
t Ser
ies
exce
pt50
0-59
9 &
910
.)
25. I
nstr
uctio
nal S
uppo
rt S
ervi
ces
Exp
endi
ture
s fo
r ac
tiviti
es in
tend
edto
hel
p te
ache
rs p
rovi
de in
stru
ctio
n,no
t inc
ludi
ng e
xpen
ditu
res
for
adm
inis
trat
ion.
Inc
lude
sex
pend
iture
s fo
r as
sist
ant p
rinc
ipal
s,cu
rric
ulum
dev
elop
men
t, lib
rari
es,
med
ia c
ente
rs, a
udio
vis
ual s
uppo
rt,
staf
f de
velo
pmen
t, an
d co
mpu
ter-
assi
sted
inst
ruct
ion.
(In
clud
es F
unds
1, 8
, 9; P
rogr
am S
erie
s 60
0-69
9; a
ndal
l Obj
ect S
erie
s ex
cept
500
-599
&91
0.)
26. P
upil
Supp
ort S
ervi
ces
Exp
endi
ture
s fo
r al
l non
inst
ruc-
tiona
l ser
vice
s pr
ovid
ed to
stu
dent
s,no
t inc
ludi
ng tr
ansp
orta
tion
and
food
ser
vice
. Inc
lude
s ex
pend
iture
sfo
r co
unse
ling,
gui
danc
e, h
ealth
serv
ices
, psy
chol
ogic
al s
ervi
ces,
and
atte
ndan
ce a
nd s
ocia
l wor
kse
rvic
es. (
Incl
udes
Fun
ds 1
, 8, 9
;Pr
ogra
m S
erie
s 70
0-74
9 an
d 77
0-79
9: a
ll O
bjec
t Ser
ies
exce
pt 5
00-
599
& 9
10.)
27. O
pera
tions
and
Mai
nten
ance
Exp
endi
ture
s fo
r op
erat
ions
,m
aint
enan
ce, a
nd r
epai
r of
the
dist
rict
's b
uild
ings
, gro
unds
, and
equi
pmen
t. In
clud
es e
xpen
ditu
res
for
cust
odia
ns, f
uel f
or b
uild
ings
,el
ectr
icity
, tel
epho
nes,
and
rep
airs
.(I
nclu
des
Fund
s 1,
8, 9
; Pro
gram
Seri
es 8
00-8
99; a
nd a
ll O
bjec
tSe
ries
exc
ept 5
00-5
99 &
910
.)
37
![Page 21: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/21.jpg)
28. F
ood
Serv
ice
Exp
endi
ture
s fo
rth
e pr
epar
atio
n an
d se
rvin
g of
mea
ls a
nd s
nack
s to
stu
dent
s.(I
nclu
des
Fund
2; a
ll Pr
ogra
mSe
ries
; and
all
Obj
ect S
erie
s ex
cept
500-
599
& 9
10.)
29. P
upil
Tra
nspo
rtat
ion
Exp
endi
ture
s fo
r tr
ansp
orta
tion
ofst
uden
ts, i
nclu
ding
sal
arie
s, c
on-
trac
ted
serv
ices
, fue
l for
bus
es, a
ndot
her
expe
nditu
res.
(In
clud
es F
und
1; P
rogr
am S
erie
s 75
0-76
0 an
d al
lO
bjec
t Ser
ies
exce
pt 5
00-5
99 &
910.
)
30. O
ther
Ope
ratin
g Pr
ogra
ms
Exp
endi
ture
s fo
r ge
nera
l fun
dop
erat
ing
prog
ram
s ne
cess
ary
to a
dist
rict
's o
pera
tions
but
not
ass
ign-
able
to o
ther
pro
gram
s. T
hese
can
incl
ude
fede
rally
fun
ded
com
-m
unity
edu
catio
n se
rvic
es f
orst
uden
ts, p
rope
rty
and
liabi
lity
prem
ium
s, p
rinc
ipal
and
inte
rest
on
nonc
apita
l obl
igat
ions
, and
nonr
ecur
ring
cos
ts s
uch
asju
dgm
ents
and
lien
s. (
Incl
udes
Fund
s 1,
8, 9
; Pro
gram
Ser
ies
500-
599
& 9
00-9
99; a
nd a
ll O
bjec
tSe
ries
exc
ept 5
00-5
99 &
910
.)
31. T
otal
PK
-12
Ope
ratin
gE
xpen
ditu
res
Exc
ludi
ng C
apita
lE
xpen
ditu
res
The
tota
l of
the
elev
en p
rece
ding
cat
egor
ies
ofex
pend
iture
s (C
olum
ns 2
0 th
roug
h
38
30).
Thi
s fi
gure
incl
udes
all
oper
atin
g ex
pend
iture
s in
curr
ed f
orth
e be
nefi
t of
elem
enta
ry a
ndse
cond
ary
educ
atio
n du
ring
the
1998
-99
scho
ol y
ear,
exc
ept c
apita
lex
pend
iture
s. C
onst
ruct
ion
and
Deb
t Ser
vice
exp
endi
ture
s ar
e no
n-op
erat
ing
expe
nditu
res.
32. C
apita
l Out
lay
All
capi
tal
expe
nditu
res
char
ged
to th
e op
er-
atin
g fu
nds.
(In
clud
es F
unds
1, 2
and
4; a
ll Pr
ogra
m S
erie
s; a
ndO
bjec
t Ser
ies
500-
599.
)
33. C
omm
unity
Ser
vice
Exp
endi
ture
s fo
r re
crea
tion,
civ
icac
tiviti
es, a
dult
educ
atio
n, e
arly
child
hood
edu
catio
n, o
r si
mila
rpr
ogra
ms
whi
ch a
re n
ot c
ondu
cted
prim
arily
for
ele
men
tary
and
seco
ndar
y st
uden
ts, a
nd f
or n
on-
cred
it su
mm
er s
choo
l pro
gram
s.(I
nclu
des
Fund
4; a
ll Pr
ogra
mSe
ries
; and
all
Obj
ect S
erie
s ex
cept
500-
599
& 9
10.)
34. B
uild
ing
Con
stru
ctio
nA
llex
pend
iture
s ch
arge
d to
the
dist
rict
's B
uild
ing
Con
stru
ctio
nFu
nd. E
xpen
ditu
res
are
for
maj
orca
pita
l pro
ject
s fu
nded
by
bond
proc
eeds
, sta
te C
apita
l Loa
ns, s
tate
Faci
lity
Gra
nts
or th
e D
own-
paym
ent L
evie
s. (
Incl
udes
Fun
d 6,
all P
rogr
am S
erie
s; a
nd a
ll O
bjec
tSe
ries
exc
ept 9
10.)
35. D
ebt S
ervi
ceE
xpen
ditu
res
for
repa
ymen
t of
long
term
deb
tin
clud
ing
paym
ents
of
prin
cipa
l and
inte
rest
on
bond
s an
d ca
pita
l loa
ns.
(Inc
lude
s Fu
nd 7
, all
Prog
ram
Seri
es, a
nd a
ll O
bjec
t Ser
ies
exce
pt91
0.)
Oth
er M
easu
res
Per
AD
MC
olum
ns 3
6 th
roug
h 42
sho
w o
ther
mea
sure
s pe
r A
DM
in s
even
dif
fere
ntca
tego
ries
div
ided
by
tota
l res
iden
tA
DM
(C
ol. 5
).
36. T
otal
of
Unr
eser
ved
Ope
ratin
gFu
nds
Bal
ance
sT
his
figu
re is
am
easu
re o
f th
e di
stri
ct's
fin
anci
alco
nditi
on a
t the
end
of
the
1998
-99
scho
ol y
ear.
It is
equ
al to
the
sum
of th
e un
rese
rved
bal
ance
s on
Jun
e30
, 199
9 fr
om th
e th
ree
oper
atin
gfu
nds
(Gen
eral
, Foo
d Se
rvic
e, a
ndC
omm
unity
Ser
vice
) di
vide
d by
1997
-98
Res
iden
t AD
M (
Col
. 5).
Thi
s m
easu
re is
dif
fere
nt th
an th
eN
et U
napp
ropr
iate
d O
pera
ting
Fund
Bal
ance
per
AD
M w
hich
isus
ed to
det
erm
ine
if a
dis
tric
t has
oper
atin
g de
bt b
eyon
d w
hat i
sal
low
ed in
sta
tute
.
37. C
hang
e in
Unr
eser
ved
Fund
sB
alan
ces
The
dif
fere
nce
betw
een
the
dist
rict
's o
pera
ting
fund
sba
lanc
e on
Jun
e 30
, 199
9 (s
ee N
o.36
abo
ve),
and
on
June
30,
199
8,di
vide
d by
199
8-99
res
iden
t AD
M.
39Pa
ee 1
9
![Page 22: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/22.jpg)
Pace
20
Thi
s is
ess
entia
lly e
qual
to th
edi
ffer
ence
bet
wee
n th
e di
stri
ct's
reve
nues
and
exp
endi
ture
s in
199
7-98
for
the
thre
e op
erat
ing
fund
sco
mbi
ned.
Thu
s, a
neg
ativ
enu
mbe
r in
dica
tes
that
the
dist
rict
'sex
pend
iture
s in
the
oper
atin
g fu
nds
wer
e gr
eate
r th
an it
s re
venu
es in
thes
e fu
nds.
38. T
otal
of
Res
erve
d O
pera
ting
Fund
s B
alan
ces
Thi
s fi
gure
incl
udes
all
rese
rved
fun
d ba
lanc
esin
the
oper
atin
g fu
nds
divi
ded
byre
side
nt A
DM
(C
ol. 5
).
39. G
ener
al F
und
Unr
eser
ved
Bal
ance
Thi
s fi
gure
is a
mea
sure
of th
e di
stri
ct's
Gen
eral
Fun
dfi
nanc
ial c
ondi
tion
at th
e en
d of
the
1998
-99
scho
ol y
ear.
The
bal
ance
is d
ivid
ed b
y 19
98-9
9 R
esid
ent
AD
M (
Col
. 5).
Thi
s m
easu
re is
diff
eren
t tha
n th
e N
etU
napp
ropr
iate
d O
pera
ting
Fund
Bal
ance
per
AD
M.
40. G
ener
al F
und
Res
erve
d B
alan
ceT
his
figu
re in
clud
es a
ll G
ener
alFu
nd r
eser
ved
fund
bal
ance
sdi
vide
d by
res
iden
t AD
M (
Col
. 5).
41. L
ong
Ter
m D
ebt
The
am
ount
of
long
-ter
m d
ebt o
utst
andi
ng o
n Ju
ne30
, 199
9, d
ivid
ed b
y 19
98-9
9R
esid
ent A
DM
(C
ol. 5
). L
ong-
term
debt
incl
udes
bon
ds a
nd c
apita
l,
40
debt
ser
vice
, and
ene
rgy
loan
s fr
omth
e st
ate.
42. P
rior
Yea
r A
djus
ted
Net
Tax
Cap
acity
The
199
8 ad
just
ed n
etta
x ca
paci
ty o
f th
e di
stri
ct d
ivid
edby
199
8-99
Res
iden
t AD
M. T
his
figu
re is
an
indi
cato
r of
the
dis-
tric
t's a
bilit
y to
rai
se r
even
ueth
roug
h lo
cal p
rope
rty
taxe
s.
41
![Page 23: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/23.jpg)
DIS
TR
ICT
NA
ME
NU
MB
ER
RE
GIO
NC
OU
NT
YD
IST
RIC
T N
AM
E N
UM
BE
R R
EG
ION
CO
UN
TY
DIS
TR
ICT
NA
ME
NU
MB
ER
RE
GIO
NC
OU
NT
Y
434
![Page 24: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/24.jpg)
DIS
TR
ICT
NA
ME
NU
MB
ER
RE
GIO
NC
OU
NT
YD
IST
RIC
T N
AM
E N
UM
BE
R R
EG
ION
CO
UN
TY
DIS
TR
ICT
NA
ME
NU
MB
ER
RE
GIO
NC
OU
NT
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A.C
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.23
966E
Mee
ker
Bro
wer
ville
787
5T
odd
Det
roit
Lak
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24
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ker
Ada
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up28
541
Nor
man
Bro
wns
Val
ley
801
4T
rave
rse
Dilw
orth
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ndon
216
44
Cla
yA
dria
n51
18
Nob
les
Bro
wnt
own-
2887
6EM
cLeo
dFe
lton
Aitk
in00
13
Aitk
inSt
ewar
tD
over
-Eyo
ta53
310
Olm
sted
Alb
any
745
7WSt
earn
sB
uffa
lo87
77W
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ght
Dul
uth
709
3St
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isA
lber
t Lea
241
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eebo
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uffa
lo L
ake-
2159
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agle
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ley
2759
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210
Free
born
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tor
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t Cen
tral
2580
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lexa
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64
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glas
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lle19
111
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nd F
orks
595
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nnan
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876
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righ
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onw
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Prai
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272
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enne
pin
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Mow
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ilkin
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adge
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61
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lle80
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ater
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252
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arlto
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146
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115
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akes
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ott
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Ric
eB
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371
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ark
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771
4St
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192
11D
akot
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18
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2311
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91
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ift
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ax59
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ore
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tral
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786
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Clin
ton-
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cevi
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ig L
ake
727
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erbu
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oodw
ood
698
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isB
ird
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livia
-25
346E
Ren
ville
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quet
094
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arlto
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ley
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ento
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ake
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ian
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d Sp
ring
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rest
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e83
111
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tram
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ing
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ker
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nty
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466
378
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Page
21
![Page 25: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/25.jpg)
Page
22
DIS
TR
ICT
NA
ME
NU
MB
ER
RE
GIO
NC
OU
NT
YD
IST
RIC
T N
AM
E N
UM
BE
R R
EG
ION
CO
UN
TY
DIS
TR
ICT
NA
ME
NU
MB
ER
RE
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NC
OU
NT
Y
Gra
nada
-Hun
tley-
2536
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artin
Kin
gsla
nd21
3710
Fillm
ore
Mes
abi E
ast
2711
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. Lou
isE
ast C
hain
Kitt
son
Cen
tral
2171
1K
ittso
nM
ento
r60
41
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Gra
nd M
eado
w49
510
Mow
erL
acQ
uiPa
rle
2853
6WL
acQ
uiPa
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ca91
27E
Mill
e L
acs
Gra
nd R
apid
s31
83
Itas
caL
aCre
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okah
300
10H
oust
onM
ilroy
635
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edw
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enbu
sh-M
iddl
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ake
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ton
404
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inco
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isSP
111
Hen
nepi
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2683
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414
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390
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2149
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768
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244
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ker
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tevi
deo
129
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hipp
ewa
Has
tings
200
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akot
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ake
Supe
rior
381
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ake
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ery-
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sdal
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Pag
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II H C H C 7 4-4
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1998
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1998
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Exp
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![Page 36: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/36.jpg)
Cou
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69
![Page 37: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/37.jpg)
1998
-99
Exp
endi
ture
s P
er A
vera
ge D
aily
Mem
bers
hi)
Ser
ved
Oth
er M
easu
res
per
AD
M
az A E 2 t. .4
g.1
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TS
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Cou
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1998
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1998
-99
Exp
endi
ture
s Pe
r A
vera
ge D
aily
Mem
bers
hip
Serv
edO
ther
Mea
sure
s pe
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Cou
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112
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1.17
![Page 61: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/61.jpg)
1998
-99
Exp
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ture
s Pe
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vera
ge D
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Mem
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2
6,02
1
6,53
6
6,17
6
6,39
3
6,12
1
5,80
1
6,08
3
6,14
9
6,13
1
6,42
9
6,24
7
7,81
9
7,42
9
6,04
5
5,99
5
7,00
9
6,69
5
440
371
238
308
340
269
341
269
193
270
286
302
285
.362 26
5
402
462
316
342
367
381
173
169
171
247
244
255
354
229
168
171
272
252
278
295
319
450
397
238
307
372
296
1,31
9
893
2,30
8
535
117 35 706
476
1,26
9 0
710
725
340
215
771
1,07
5
495
1,70
9
359
744
738
623
267
497
903
132
426
433
938
580
438
396
536
466
756
958
847
421
577
1,44
3
763
644
520
508
193
215
396
143
581 69 672
429
177
363
283
343
402
512
328
375
500
415
511
(169
)
(6)
119
(174
)
(106
)
(67)
(69)
(122
)
90
(300
)
(I)
(74) 22
(105
)
(113
)
(11
I)
(24)
(58) (5)
(64)
(59)
79 684
266
229
107 62 327
123
353
287
313
253
177
298
132
319
293
106
521
272
338
504
475
177
264
250
223
533
(93)
584
356
21 323
288
300
360
450
249
288
676
381
465
17
626
152
117 73 67 255
65 276
300
364
210
134
150 13
381
243 78
270
235
287
7,05
3
3,48
7
7,97
2
11,2
60
3,66
1
5,50
0
4,75
7
11,1
09
7,00
3
4,59
7
5,09
9
6,56
4
6,34
7
13,7
63
10,2
18
6,52
9
6,81
7
6,20
9
7,17
5
7,38
0
7,06
5
2,76
7
2,77
3
3,19
9
5,21
7
2,67
2
3,18
9
3,92
5
3,63
7
3,67
4
2,92
7
3,76
8
3,64
8
3,32
8
4,31
3
4,34
4
6,86
2
4,65
7
4,32
5
4,35
0
5,16
3
4,37
9
0 I I
CA
... C.)
rI1_
4
''---
,
tT1 ri 0 i't 4 ,cri .,'
''
C.) 0 C4
C/) H H M
57
122
123
![Page 64: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/64.jpg)
1998
-99
Exp
endi
ture
s Pe
Ave
rse
e D
aily
Mem
bers
hip
Oth
er M
easu
res
Per
AD
M
Cou
nty
& R
egio
n
1C
... am .sI.
-
"E i'
:.-4
I0
..et
6' 04
0 .,. a v) i'l.
C
I 0 ,,, ..:.
3.1
G -f... X. 1 5 o ,i 04
e 0 t '' -r. c ...i
04
5 15 F, ..9 -a n 11.
t.,. K fr7 4 14
t 0 0." ' T
. a 2. E t
- -
2 - ei
jv.
;04
t 313. t i a. , EL . a vi1
04
r.,
.,,J
g g
2.!
2..
.s.
. 00
0 rz 04
E., - t ci
e', . 0 fr.
GO IV
1 ,_ Ei. a . E
t: - a.
' 0 a e.:
CV
5 .7,
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0 I ;
r.. t
e..
a,0
0..ii
.en
0.15
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000
a0.
t T. =
0.14
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.it.
B i
na.
.B -
- a
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m. a ei en
t t 033
CID z.--
e. g s 6 ...;
1.1
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U ,E,9 = al ...a,
0.1
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= 031 00
4C
C te.
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2 ..7
,.,t.,
.
..!a
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'i 2
et 0
1
,d en
'
3133 5,
333
aZ
.,
e.
-c.
pil, 'E
G e
.
07
= .3
:3E
.E.
iii 12.'
I',1
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,,,t
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m
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6 e.; e)
= 03 t ,,,, 2 g a, g
Ga. 2! 'g
11.
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3.
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15 Z 1 n ._, az
,,.
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.r.
rs0.
.[_
.
...I v
DO
DG
E
FIL
LM
OR
E
FRE
EB
OR
N
GO
OD
HU
E
HO
UST
ON
MO
WE
R
OL
MST
ED
RIC
E
STE
EL
E
WA
BA
SHA
WIN
ON
A
RE
G
AN
OK
A
CA
RV
ER
DA
KO
TA
HE
NN
EPI
N
RA
MSE
Y
SCO
TT
WA
SHIN
GT
ON
RE
G
STA
TEO
N 1
0
ON
11
OF
MIN
NE
SOT
A
311
457
377
366
439
419
306
330
336
380
303
349
264
407
361
425
331
334
297
359
369
163
119
137
130
102
189
201
199
192
91 94
161
187
190
183
265
262
128
163
226
194
2,93
6
3,16
5
2,95
1
2,89
3
3,10
7
2,88
7
3,04
6
2,88
6
2,93
2
2,84
0
3,00
6
2,97
0
2,86
8
2,79
3
3,01
1
3,70
3
3,54
5
2,85
3
3,01
5
3,33
6
3,20
6
99 145
100
138
112
204
133 68 148
169
96 128
173
128
78 134
118
113
111
125
134
743
772
952
810
698
1,23
0
771
1,10
6
742
823
1,00
5
875
976
1,02
2
961
1,19
6
1,19
3
917
725
1,07
5
998
290
248
278
242
271
213
378
360
348
257
284
308
360
467
327
446
397
364
326
393
354
128 74 190
214
113
178
158
174
230
122
161
165
203
206
192
281
328
157
240
256
210
495
486
638
504
431
553
528
510
545
407
448
511
453
498
525
623
583
496
517
559
549
287
315
235
326
314
299
264
290
285
288
265
283
296
265
261
287
308
264
264
285
281
315
387
320
345
390
304
378
434
343
395
385
368
325
423
326
444
324
379
319
371
370
41 53 55 26 43 60 14 35 19 29 36 32 26 28 22 16 42 41 20 25 30
5,80
7
6,22
2
6,23
3
5,99
2
6,02
1
6,53
6
6,17
6
6,39
3
6,12
1
5,80
1
6,08
3
6,14
9
6,13
1
6,42
9
6,24
7
7,81
9
7,42
9
6,04
5
5,99
5
7,00
9
6,69
5
440
371
238
308
340
269
341
269
193
270
286
302
285
362
265
402
462
316
342
367
381
173
169
171
247
244
255
354
229
168
171
272
252
278
295
319
450
397
238
307
372
296
1,31
9
893
2,30
8
535
117
35 706
476
1,26
9 0
710
725
340
215
771
1,07
5
495
1,70
9
359
744
738
623
267
497
903
132
426
433
938
580
438
396
536
466
756
958
847
421
577
1,44
3
763
644
520
508
193
215
396
143
581 69 672
429
177
363
283
343
402
512
328
375
500
415
511
(169
)
(6)
119
(174
)
(106
)
(67)
(69)
(122
)90
(300
)
(I)
(74) 22
(105
)
(113
)
(111
)
(24)
(58) (5)
(64)
(59)
79 684
266
229
107 62
327
123
353
287
313
253
177
298
132
319
293
106
521
272
338
504
475
177
264
250
223
533
(93)
584
356 21
323
288
300
360
450
249
288
676
381
465
17
626
152
117 73 67
255 65 276
300
364
210
134
150 13
381
243 78 270
235
287
7,05
3
3,48
7
7,97
2
11,2
60
3,66
1
5,50
0
4,75
7
11,1
09
7,00
3
4,59
7
5,09
9
6,56
4
6,34
7
13,7
63
10,2
18
6,52
9
6,81
7
6,20
9
7,17
5
7,38
0
7,06
5
2,76
7
2,77
3
3,19
9
5,21
7
2,67
2
3,18
9
3,92
5
3,63
7
3,67
4
.2,9
27
3,76
8
3,64
8
3,32
8
4,31
3
4,34
4
6,86
2
4,65
7
4,32
5
4,35
0
5,16
3
4,37
9
(....
) 0 -.]
11 CY
)... rl . .
...4
ril rt 0 Inj
1- 1,,
C.) 0 Z C4
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Cl) H > H MI
124
57
BE
ST C
OPY
AV
AIL
AB
LE
125
![Page 65: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/65.jpg)
School District Profiles Page 1 of 2
School District Profiles, 1998-99 is the twenty-sixth in a series which presents data on schooldistricts in the areas of enrollment, staffing and finance. Beginning with 1994-95, data is presented asper average daily membership (ADM). Prior to that, data was per weighted average daily membership(WADM).
In order to cut costs, the Department will not be mailing this publication to school superintendents inthis or future years. Copies are available from the Minnesota Bookstore at 1-800-657-3757.
If you need more information, please contact Mike Enman at 651-582-8770 or via e-mail.
This report is available in pdf format below. The report is best viewed with Adobe Reader 3.01.If you do not have Adobe Reader installed you can get a copy from Adobe's Website.
View entire document as one file
or select individual sections...TABLE OF CONTENTS
Introduction
UFARS Sources of Expenditure Data Definitions
Trends and Patterns
Definitions of Data Elements
List of School Districts
Map - Minnesota Counties and Development Regions
Data for School DistrictsTo download the District Data file in Excel, click here
1 2.
http://cfl.state.mn.us/FIN/profiles/98-99/ 02/09/2001
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School District Profiles Page 2 of 2
Data for Counties, Development Regions and the State
Data for Enrollment Size Groups
Summary Statistics
http://cfl.state.mn.us/FIN/profiles/98-99/ 02/09/2001
![Page 67: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/67.jpg)
r:Ll
NIZ
I.4 /5 IHI
1.4
0....
Ht..
.)(2
4
CA
I 4.4 N
Z6
[4
The
use
of
this
tabl
e is
to p
erm
it co
mpa
riso
ns o
f di
stri
cts
with
sim
ilar
enro
llmen
ts. F
or e
xam
ple,
a d
istr
ict w
ith 6
00 p
upils
may
be
com
pare
d to
data
for
Gro
up 4
(47
0to
624
AD
M)
to s
ee h
ow th
at d
istr
ict's
per
pup
il ex
pend
iture
s co
mpa
re w
ith o
ther
dis
tric
ts o
f si
mila
r si
ze.
1998
-99
Res
iden
t Ave
rage
Dai
ly M
em.
.P
upil
Dat
aP
rof.
SM
TT
ax R
ates
Rev
enue
%
AD
M G
roup
and
Ran
ge
1 D
R 2
tit it E
l
.-
c7, Y 0 0 t 'c, C Y ,..i
Z"
qo
-t o 00 i .
1 ..-W
0 ,-i
t. '7
R, r
--0
coC
O8
73o
,-to
0 .i
2 .5 x i (.7
.,a.
,- o1.
.-
0o
.,i-
a 6
m ° 0 co 2 C < IP. 0 1 - 6
t 0 t a, P. 0 a o:
S
t 8 0 -2
e .,
o=
a- < 6
-o o rt 0
o.,
02
c0
0a-
F oi
os 0 E u. v
Z 0 0 0
o ?,
tr, 0
O. r
e
,-
.513
co
S T
oc
c3
2:1
° :ic
..- to
.6.3
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I- it
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..
.- ..-
.2 co To c o ro
4 ig
o. .-
23
2 lf
,an
teoi
. _s-
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co
gici
5 5
E t
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u, I
-c
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. ?.2
3 0
'a0-
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eni .-
t 21 0 a. 2 '5 3 4 vi ,-
a 13 a. 1 .2 = cr uj 6 .-
0 1" 0 LL r.: .-
o e+ 2 , 6 ....
61 0- 12 63 - ns o o -1 03 ._
10
TO
234
2 23
5 T
O 3
393
340
TO
469
4 47
0 T
O 6
245
625
TO
874
875
TO
114
9
7 11
50 T
O 1
499
8 15
00 T
O 2
199
9 22
00 T
O 4
449
10 4
450
OR
HIG
HE
R
2831
62,
118
2,53
54,
997
2327
81,
955
2,27
44,
530
1817
71,
121
1,39
22,
708
9095
66,
574
8,07
015
,690
218
1,78
812
,028
14,2
5528
,259
229
2,40
515
,948
19,1
4737
,729
322
3,14
820
,593
23,8
8547
,947
446
4,80
832
,879
37,6
6275
,795
974
10,5
3971
,044
78,1
9416
0,75
1
2,64
034
,144
214,
946
203,
277
455,
007
4,87
49
94.0
7945
.9
4,61
34.
594
.881
38.0
14,0
883.
494
.983
34.5
17,1
065.
494
.977
36.5
28,7
967.
994
.180
35.3
37,4
664.
494
.981
28.0
48,1
7310
.394
.583
30.7
77,2
175.
793
.1
162,
514
7.5
93.9
8825
.6
8421
.7
451,
214
22.1
93.7
8425
.7
463
10.5
375.
213
.0
386
12.0
332.
713
.9
1,18
311
.91,
039.
213
.6
1,35
812
.61,
210.
214
.1
2,20
213
.11,
946.
314
.8
2,81
513
.32,
462.
615
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3,55
113
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135.
815
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5,32
714
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664.
216
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11,0
8014
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678.
916
.8
31,3
4714
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.5
64.4
556
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65.4
155
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66.4
5 55
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56.1
6 48
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60.0
9 50
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62.3
152
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60.7
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42.1
8 36
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64.1
9 56
.56
65.6
8 58
.44
9 54
37
4 62
34
4 64
32'
7 59
34
5 65
30
4 66
30
5 64
31
3 45
22
4 59
38
4 52
45
128
58
BE
ST
CO
PY
AV
AIL
AB
LE
129
![Page 68: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/68.jpg)
The
tabl
e be
low
list
s to
tals
or
aver
ages
for
all
dist
rict
s in
eac
h of
the
ten
enro
llmen
t siz
e gr
oups
bas
ed o
n 19
98-9
9 to
tal a
vera
ge d
aily
mem
bers
hip
(AD
M)
serv
ed. F
or e
xam
ple,
Gro
up 1
incl
udes
all
dist
rict
s w
ith 2
34 o
r fe
wer
AD
M a
nd G
roup
2 in
clud
es a
ll di
stri
cts
with
235
to33
9 A
DM
.
ril 0 t-1 ril H cn re
.,...1 ril C.)
PC
i 0 1"0
V)
1998
-99
Exe
nditu
res
Per
AD
MO
ther
Mea
sure
s ee
r A
DM
a = 2 (.1 g <
1
.
"DE
C to 0 4
r, 7
,T
- o
Zc
5 ON c5 N
t a a ' co 1-,.
2b
2'',
c, 5 ,
cta
23
'2gr
.ce
c N NN
NN
NN
N
To
e§
2t 2
'S
T.
> c vi
- 2 . o
.2..
Pc tit.
w c 4
13:
Tot w
t r 2a z 0-
Sy 6
r 0 a. = .
CO
0=
'2St
,,a.
, ai
-0 c CC
c e
0 al
7. C E 2
2. E
o 1
c.:
3 -E. 0 C
O m g U. ai
c 2 "4 0 0.=
"'
LF,
a It a N
0 TO C
.0
E co.6
"
Oa`
o a: c; m
cm5'
,....
. .-
C =
a. .C
. 13
To
E g
15. 0
.1-
& 4
1.- al
... 2 s o I' ii. o oi m
z E g
E u ,3 ei m
g0
.Z
-.E
E 2ca
LS'
0, al
1.7 ,c, , 5 . o 6 al
w -0 c a a, E Its -c s. 0 SI ui m
0 '0 C a s a 8
cc1
I
o '0
3
1.:
m
'0 C -c,
a, t '3
mc
gg ce m 0 m
'0 3 SI
U.
CD
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2o
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0 m
13
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ea,
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°,'
0 a
Z Fm E 1- 0, c o _I .- .a.
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'cl
;-' i
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a. 0 t- N nt
2 3 4 5 6 7 8 9 10
554
380
4,12
512
7 1,
047
240
7476
935
149
459
8,25
540
023
61,
129
91
555
259
3,33
318
268
631
188
755
334
403
466,
952
544
174
672
204
515
174
3,31
017
667
227
613
464
430
340
051
6,65
454
516
384
355
7
513
182
3,25
317
374
629
311
455
930
841
540
6,59
746
716
91,
274
329
587
216
3,95
920
6 1,
026
316
149
685
381
501
598,
087
528
193
1,14
081
5
424
157
3,07
012
985
427
312
650
028
536
542
6,22
446
918
578
448
5
399
157
3,17
913
986
430
514
254
028
236
942
6,42
040
522
226
454
1
266
109
2,12
188
578
213
109
377
196
239
304,
326
302
144
635
411
360
173
3,01
413
11,
009
341
200
541
275
368
346,
446
341
284
1,01
759
3
350
199
3,15
012
3 1,
056
384
222
549
274
350
306,
688
364
362
550
842
1,36
222
21,
358
1,18
21,
087
458
4,76
3
1,24
612
466
31,
225
528
6,85
63,
745
- 99
8(3
0)69
9.8
2463
58,
851
3,55
3
1,07
113
686
21,
080
781
4,92
84,
320
912
1666
162
547
210
,523
4,19
167
5(8
9)42
264
933
56,
157
3,29
478
3(2
9)43
268
037
95,
939
3,47
640
2(1
18)
233
455
244
5,00
62,
482
380
(56)
331
276
216
8,60
94,
124
426
(79)
266
442
256
7,81
45,
279
L30
59
131
![Page 69: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/69.jpg)
En U H cn H < P4
..' Up
Thi
s ta
ble
show
s th
e pe
rcen
tile
dist
ribu
tion
of e
ach
of th
e 42
sta
tistic
s in
the
data
tabl
es. T
he b
reak
dow
n is
for
eac
h st
atis
tic s
epar
atel
y an
d al
l dis
tric
ts a
re tr
eate
d as
sing
le u
nits
. For
exa
mpl
e, th
e 95
th p
erce
ntile
rep
rese
nts
the
valu
e fo
r th
e 33
0th
dist
rict
out
of
the
tota
l 347
dis
tric
ts.
The
tabl
e m
ay b
e us
ed to
bet
ter
unde
rsta
nd th
e di
stri
butio
n of
a p
artic
ular
var
iabl
e am
ong
Min
neso
ta s
choo
l dis
tric
ts. F
or e
xam
ple,
per
cent
atte
ndan
ce (
colu
mn
8)va
ries
littl
e; n
inet
y (9
0) p
erce
nt o
f th
e sc
hool
dis
tric
ts a
re w
ithin
the
narr
ow r
ange
of
91.4
% (
5th
perc
entil
e) to
96.
7% (
95th
per
cent
ile).
The
tabl
e m
ay a
lso
be u
sed
to s
ee h
ow a
n in
divi
dual
sch
ool d
istr
ict c
ompa
res
with
oth
er d
istr
icts
in th
e st
ate.
Tw
o ex
ampl
es il
lust
rate
the
use
of th
e da
ta:
1.A
dis
tric
t tha
t has
tota
l PK
-12
oper
atin
g ex
pend
iture
s (c
olum
n 31
) of
$6,
500
per
AD
M is
ver
y ne
ar th
e m
edia
n va
lue,
whi
ch is
$6,
407.
Thu
s, a
bout
hal
f th
e di
stri
cts
in th
e st
ate
have
low
er e
xpen
ditu
res
and
abou
t hal
f ha
ve h
ighe
r ex
pend
iture
s pe
r A
DM
.
2.A
dis
tric
t with
tota
l ave
rage
dai
ly m
embe
rshi
p of
450
AD
M (
colu
mn
5) is
bet
wee
n th
e 20
th a
nd 2
5th
perc
entil
es f
or th
is s
tatis
tic.
.....
....
....
....
..
...
-.
.,.
..
...
...
...
..
1998
-99
Res
iden
t Ave
rage
Dai
ly M
em.
Pup
il D
ata
Pro
f. S
taff
-T
ax R
ates
Rev
enue
/0
Per
cent
iles
-c . .0 . - rz t 2 6 "
2 6 a ci
E.1 .0 0 1.
gci
e o ,..1
Pi
1- E' .4,
5; a 02
o W = .. x 7.": O
^ui
.. t 0 1., i! vi
. o 2 z i-: c:
tO C 4 1,1 a tt ,_ 02
7. 0 ,5,' c E
.' i- . to. ai
1. 4: . 0 " A3
.5.°
,:,
M E
t
.. " cc °
GT
2 t es
7. {
75; 7
0t.'
,g.
Ti
.2s
o -
c7,
74 e 2,., 4 F. a. - 4
ci
a E-
Gr.
.0 c
n
1 1
- r,
E2
.9
,0;
15 C A 1'. 2 .... - .::
,o.
-e
. 4 --.
2 ",.. i5 .. vi '-'
i t.. a. li l' 0/ .
W v3 -.
ot fr, "
i 02 -
8 9 = 1.1 3
Low
est V
alue
5th
Per
cent
ile
10th
Per
cent
ile
20th
Per
cent
ile
25th
Per
cent
ile
30th
Per
cent
ile
40th
Per
cent
ile
Med
ian
(50t
h)
60th
Per
cent
ile
70th
Per
cent
ile
75th
Per
cent
ile
80th
Per
cent
ile
90th
Per
cent
ile
95th
Per
cent
ile
Hig
hest
Val
ue
Sta
te (
Tot
al o
r A
vg.)
00
1814
111
7796
115
109
125
224
165
205
328
194
253
335
241
291
448
-33
838
2
665
436
519
885
565
650
II11
073
887
0
1312
587
097
4
1716
61,
116
1,24
0
3332
62,
137
2,39
3
5360
54,
094
4,06
1
315
4,93
126
,859
19,9
07
5,05
759
,294
384,
707
397,
165
31 190
251
411
483
575
763
1,04
0
1,31
3
1,72
9
1,95
3"
2,47
3
4,83
9
8,76
4
51,8
59
846,
223
320
0.0
430
188
0.5
91.4
589.
2
268
0.9
92.5
6513
.1
428
1.5
93.4
7118
.0
494
1.8
93.7
7420
.1
578
2.2
94.0
.77
22.3
763
2.9
94.4
8125
.8
1,03
63.
594
.786
28.6
1,31
74.
795
.089
32.0
1,73
36.
895
.393
35.7
1,96
57.
795
.494
37.8
2,61
410
.595
.695
40.7
4,86
515
.696
.210
050
.2
8,81
321
.996
.710
057
.8
49,9
4710
0.0
100.
010
095
.0
846,
644
15.0
93.8
8530
.2
00
0.0
0.0
199.
613
.711
.6
2310
.820
.112
.7
3511
.732
.513
.5
4111
.937
.114
.0
4612
.342
.214
.3
5812
.854
.914
.9
7613
.268
.415
.4
9713
.787
.916
.0
121
14.2
108.
916
.5
138
14.4
128.
816
.7
174
14.6
163.
117
.0
327
15.2
344.
817
.9
604
15.6
582.
120
.4
4,02
517
.93,
530.
931
.6
59,7
2414
.052
,399
.316
.1
0
43.1
5
47.4
7
52.4
1
53.4
9
55.5
5
58.9
3
62.0
2
64.8
1
67.4
69.0
3
70.7
9
76.4
4
82.1
3
164.
66
63.2
9
0
34.7
7
39.3
1
44.6
9
46.1
8
47.8
3
50.1
3
53.8
9
56.2
58.4
7
60.1
9
62.3
6
67.1
2
71.0
5
138.
98
55.9
2
0 2 2 3 3 3 3 4 4 5 5 6 7 9 57 5
0 32 44 53 55 57 60 63 66 68 70 71 74 75 83 57
0 16 20 24 25 27 30 32 35 37 39 42 48 61 93 38
132
BE
ST
CO
PY
AV
AIL
AB
LE
60
133
![Page 70: Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial Accounting and Reporting Standards (UFARS) Council was established by the Minnesota Legislature.](https://reader034.fdocuments.us/reader034/viewer/2022050521/5fa490af222d5416911b5dcf/html5/thumbnails/70.jpg)
Low
est a
nd H
ighe
st V
alue
s. F
or a
ny s
peci
fic
vari
able
, the
low
est a
nd h
ighe
st v
alue
s fo
r ea
ch v
aria
ble.
.
XX
th P
erce
ntile
. For
any
spe
cifi
c va
riab
le, a
val
ue c
hose
n su
ch th
at X
X p
erce
nt o
f th
e sc
hool
dis
tric
ts a
re b
elow
the
chos
en v
alue
. For
exa
mpl
e, th
e10
th p
erce
ntile
for
tota
lst
aff
(col
umn
11)
is 2
3. T
his
mea
ns th
at te
n pe
rcen
t of
the
scho
ol d
istr
icts
hav
e 23
or
few
er s
taff
mem
bers
(FI
T).
The
25t
h, 5
0th,
and
75th
per
cent
iles
are
calle
d qu
artil
es; t
he10
th, 2
0th,
30t
h, ..
. thr
ough
the
100t
h pe
rcen
tiles
are
cal
led
deci
les.
Med
ian.
For
any
spe
cifi
c va
riab
le, a
val
ue c
hose
n su
ch th
at h
alf
of th
e sc
hool
dis
tric
ts a
re b
elow
the
chos
en v
alue
and
hal
f ar
e ab
ove.
Stat
e T
otal
. For
var
iabl
es 1
-5 c
olum
ns(1
998-
99 r
esid
ent a
vera
ge d
aily
mem
bers
hip)
, col
umn
6 (A
DM
ser
ved)
, col
umn
11(
tota
l sta
ff),
colu
mn
and
12 (
inst
ruct
iona
l sta
ff),
the
stat
e to
tal i
s si
mpl
y th
e su
m o
f th
e co
rres
pond
ing
valu
es f
or a
ll di
stri
cts
liste
d in
the
repo
rt. F
or a
ll ot
her
vari
able
s, th
e st
ate
tota
l is c
ompu
ted
as th
e su
m o
f th
e nu
mer
ator
s fo
ral
l dis
tric
ts, d
ivid
ed b
y th
e su
m o
f th
e de
nom
inat
ors.
For
thes
e va
riab
les,
the
"sta
te to
tal"
is th
e st
ate
aver
age
with
larg
er d
istr
icts
aff
ectin
g th
e av
erag
em
ore.
V) 4 4 . PCi
..c H (ID H o---
I
(-)
V)
1998
-99
Exp
endi
ture
s P
er A
vera
ge D
aily
Mem
bers
hip
Oth
er M
easu
res
Per
AD
M
.-t iS c ...
.17
3 . . :-..
.'.2.
' i...
ia
".',
O r-i
4,... ° . a = . 74
r ,
:;:: 1
0 ,7
,
74"
0-f
.... .
.
E I°. a r1 r.,
S t = n , = .1-°
. > ...i
1,1
0 2 f .5 To' i 2.1 tr, . 4.
41
13 t in E a . = 1n'
a ;
eV
iii t cn t a . = I n g . . n. 4
:3 .4
: . t ," 7. e -1
. .. e
s0
21-
-:IN
l' t .., . 1 . 4. 01 1,1
S E O. n . .- I- ra = P. O
sf`
i
t . . 0 E
,..ft
.2a
....
00
4: 01 en
no 0 1:: o .4 E
-.L
.,,. ''''
4=A
" V
74-
5. C
.t-
,L,
e":,
. 7 0 71 .E.
RI
U r.i
en
c .c., i. "E g E 3 ,-;
en
0 ..g. 2 5. .E 'S oz ,il en
. . t En .t a' en
. is ,,, 0 = ,..
. g,,,
.6 1
t3
t 1g
8' o
p
en
-0 P.c =
. 9-:
tl,T
Z 6 e.
en
3 1
1,, ..
..c!
p. r
.ti
g c3
. 4
en
t4, c 1...
Si g
og
..,.
w .
..
.F!
. .
6' en
-0 E c c rg .0 g ;... r!
2.1
3 al
el.
:0- C it . -5 ..
t .. ... 0''
.3t
2%
r,.
0.7
Q.
a,03
,.i..
)
1.-
A°
.4 er
00
00
00
00
00
0
263
722,
637
044
312
210
360
203
209
8
297
862,
744
853
816
7.3
540
422
124
916
333
113
2,87
159
628
199
7944
024
428
520
347
121
2,90
569
672
211
8646
125
830
022
360
127
2,94
879
704
224
9847
326
530
923
382
144
3,02
098
758
257
119
501
278
341
27
407
164
3,11
112
180
828
213
652
328
936
535
436
182
3,21
814
385
630
515
355
930
139
339
475
207
3,34
517
091
333
717
160
531
542
747
496
219
3,40
618
497
734
618
662
832
143
751
523
239
3,45
720
41,
018
369
196
661
332
461
55
599
295
3,73
127
81,
233
439
241
774
355
535
74
704
344
3,95
035
71,
405
525
307
886
391
596
101
1,13
41,
742
6,82
171
15,
717
424
558
2,42
093
21,
421
351
369
194
3,20
613
499
835
421
054
928
137
030
0
5,39
1
5,58
55,
873
5,95
1
6,05
76,
228
6,40
7
6,57
5
6,80
7
6,92
8
7,08
27,
510
8,32
2
15,6
73
6,69
5
00
00
121
950
0
170
107
00
222
129
0II
253
136
095
274
146
018
8
321
159
030
9
354
181
041
1
409
202
2751
6
479
227
250
608
530
246
430
670
575
272
664
734
710
352
2,36
199
4
847
450
4,12
71,
169
2,08
61,
117
32,7
546,
096
381
296
738
644
(1,9
32)
(2,3
45)
0(1
,938
)(2
,641
)0
0
(329
)(5
80)
28(4
22)
(207
)0
1,63
8
(110
)(4
00)
65(1
67)
(77)
691,
996
126
(263
)14
964
4647
92,
412
234
(210
)18
516
189
778
2,56
130
7(1
61)
224
256
142
1,81
82,
692
464
(88)
289
429
220
3,45
23,
008
605
(39)
404
581
349
5,28
63,
417
739
050
670
946
66,
451
3,78
496
410
168
195
062
18,
260
4,18
71,
111
147
773
1,09
673
19,
105
4,48
21,
244
207
884
1,29
684
310
,701
4,83
91,
698
376
1,14
21,
709
1,11
915
,689
6,11
8
2,14
161
31,
522
2,34
21,
638
19,1
247,
768
8,25
23,
699
3,32
08,
335
2,85
51,
181
16,5
49
511
(59)
338
465
287
7,06
54,
379
131
BE
ST
CO
PY
AV
AIL
AB
LE
61
135
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