Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial...

71
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 2001-02-09 NOTE 135p. AVAILABLE FROM Minnesota's Bookstore, Communications Media Division, 117 University 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 District Size; *School Districts; School Personnel; School Statistics; Tables (Data) IDENTIFIERS *Minnesota ABSTRACT This document is the 26th in a series that presents data on school districts in Minnesota in the areas of enrollment, staffing, and finance. Since 1994-1995, data has been presented as per average daily membership, but before that, weighted average daily membership was used. Increases in student enrollment in Minnesota began with the 1985-1986 school year and continued through 1999-2000, but at a reduced rate. Enrollment in 1998-1999 totaled 846,664 average daily membership. These students are enrolled in districts that vary greatly in size, but the 10 largest districts enrolled almost 30% of the state's public school students. The sections of this report are: (1) "Introduction"; (2) "Uniform Financial Accounting and Reporting Standards Sources of Expenditure Data Definitions" (3) "Trends and Patterns"; (4) "Definitions of Data Elements"; (5) "List of School Districts"; (6) "Map--Minnesota Counties and Development Regions"; (7) "Data for School Districts"; (8) "Data for Counties, Development Regions, and the State"; (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 made from the original document.

Transcript of Reproductions supplied by EDRS are the best that can be ... · In 1976 the Uniform Financial...

Page 1: 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.

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.

Page 2: 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.

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Page 3: 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.

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

Page 4: 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.

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

Page 5: 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.

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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.

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Page 7: 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.

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Page 8: 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.

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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.

PAPP

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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.

H Q Pan

e R

TR

EN

DS

AN

D P

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Stud

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Min

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the

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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.

The

sta

tew

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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.

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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.

Tea

cher

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s ar

e de

term

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a hi

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teac

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how

how

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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.

Page

12

Rev

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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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

DIS

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ICT

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NC

OU

NT

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UM

BE

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ION

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DIS

TR

ICT

NA

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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.

Page

22

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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.

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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.

1998

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Page 39: 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.

1998

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Page 48: 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.

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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

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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

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27

3,76

8

3,64

8

3,32

8

4,31

3

4,34

4

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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.

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

Page 66: 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.

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.

r:Ll

NIZ

I.4 /5 IHI

1.4

0....

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The

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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

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rage

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ly M

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.P

upil

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aP

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ates

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and

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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.

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

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ril 0 t-1 ril H cn re

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1998

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Exe

nditu

res

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AD

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ther

Mea

sure

s ee

r A

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1

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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.

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.

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il D

ata

Pro

f. S

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ax R

ates

Rev

enue

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Per

cent

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5th

Per

cent

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10th

Per

cent

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20th

Per

cent

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25th

Per

cent

ile

30th

Per

cent

ile

40th

Per

cent

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Med

ian

(50t

h)

60th

Per

cent

ile

70th

Per

cent

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75th

Per

cent

ile

80th

Per

cent

ile

90th

Per

cent

ile

95th

Per

cent

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hest

Val

ue

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te (

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al o

r A

vg.)

00

1814

111

7796

115

109

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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.

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