Proposed Budget 2018–2019 · 2018–2019 Budget Resolution APPROPRIATION LEVELS BUDGETED FOR THE...

Joint School District No. 28-J of the Counties of Adams and Arapahoe, Colorado

Proposed Budget2018–2019

Aurora Public Schools

Educational Services Center 1 15701 E. 1st Ave. Aurora, CO 80011 303-344-8060 http://aurorak12.org/

Presented: May 1, 2018

Every Student Shapes a Successful Future

http://aurorak12.org/

Additional information is available on the district’s financial transparency website, http://aurorak12.org/about-aps/finances/ Specifically, information contained in the District Financial Audit (current and prior two years) may be useful when assessing the information contained in the budget. Contact Information: Chief Financial Officer or Budget Director Division of Finance Aurora Public Schools 15701 E. 1st Ave. Aurora, CO 80011 303-365-5813

http://aurorak12.org/about-aps/finances/

2018–2019 Budget Resolution APPROPRIATION LEVELS BUDGETED FOR THE

FISCAL YEAR BEGINNING JULY 1, 2018 AND ENDING JUNE 30, 2019

BE IT RESOLVED, by the Board of Education of Joint District No. 28-J of the Counties of Adams and Arapahoe, Colorado, that the amounts shown in the following schedule be appropriated to each fund as specified in the Adopted Budget for the ensuing fiscal year beginning July 1, 2018, and ending June 30, 2019.

Marques Ivey, President Board of Education June 19, 2018

Fund

Total Appropriation By

FundGeneral Fund: 409,414,875.00

General Fund 387,114,628.00

Special Programs 7,134,290.00

Risk 7,915,000.00

Colorado Preschool Program 7,250,957.00

Special Revenue Funds:Grants 31,643,504.00

Nutrition Services 21,294,763.00

Athletic 795,832.00

Medicaid 8,816,000.00

Pickens Post Secondary 7,436,165.00

Debt Service Fund:Bond Redemption 110,865,232.00

Capital Funds:Building 148,719,186.00

Capital Reserve 7,825,150.00

TOTAL APPROPRIATIONS 746,810,707.00

Proposed Budget 2018–2019 i

Appropriation 2018-19 (subject to adoption)

The budget is adopted in compliance with board policy, which incorporates the following statutes. The adoption of the budget by the Board of Education includes the formal approval of both the Budget Resolution and the Appropriation Resolution, as defined in Colorado State Statute 22-44-103(1). The resolutions set the maximum amount of funds which can be utilized in a given fiscal year. All available resources are appropriated through this process and each accounting fund is included in each of the resolutions. A board of education of a school district shall not expend any moneys in excess of the amount appropriated by resolution for a particular fund, C.R.S. 22-44-115(1).

Compliance Statements

The budget was prepared in compliance with board policy, Section D: Fiscal Management, incorporating all legal references to state statute and regulations. The following statements were prepared by the state’s Financial Policies and ProceduresCommittee to comply with certain requirements in state statute as required by board policy. The budget’s revenue projections were prepared using information provided bythe Colorado Department of Education, the county assessors, the federal government, and other sources using methods recommended in the Financial Policies and Procedures Handbook. These budget expenditure estimates were prepared based on program needs, enrollment projections, mandated requirements, employee contracts, contracted services, and anticipated changes in economic conditions using methods described in the Financial Policies and Procedures Handbook. Beginning fund balances and revenues equal budgeted expenditures and reserves.

This budget includes the audited revenues, expenditures, and fund balances for the last completed fiscal year. The 2018-19 Proposed Budget was prepared in compliance with the revenue, expenditures, tax limitation, and reserve requirements of Section 20 of Article X of the State Constitution.

ii Proposed Budget 2018–2019

Table of Contents 2018–2019 Budget Resolution ......................................................................................... i Table of Contents .............................................................................................................ii Introductory Section – Executive Summary ..................................................................... 4

Governing Board of Education – Function and Composition ....................................... 5

Leadership Team and Organizational Chart ................................................................ 6

Profile of the District .................................................................................................... 7

Personnel Summary .................................................................................................... 9

Student Ethnic Composition ...................................................................................... 10

Strategic Plan: Mission, Vision and Goals ................................................................. 11 Our Core Beliefs ..................................................................................................... 11

Goals ...................................................................................................................... 11

Introduction ................................................................................................................ 13 Financial Policies: Statutory, regulatory and board compliance ............................. 13

Budget Process ...................................................................................................... 13 Long-term financial planning .................................................................................. 17 Fund Balance Requirements .................................................................................. 17

Budget Assumptions .............................................................................................. 18 Enrollment Projections ........................................................................................... 18

Enrollment Growth and Building Capacity .............................................................. 18

Budgetary Challenges Facing the District .............................................................. 19

Economic Conditions and Outlook ......................................................................... 19

Colorado Public School Finance Act and Categorical Funding .................................. 21

Specific Ownership Tax ............................................................................................. 23

Local Property Taxes ................................................................................................. 23

General Fund Mill Levy .......................................................................................... 23 Mill Levy Override .................................................................................................. 24

2012 Mill Override Funds ................................................................................... 24 2008 Mill Override Funds ................................................................................... 24 1990 Mill Override Funds ................................................................................... 25

Bond Funds ............................................................................................................... 25

Financial Section ........................................................................................................... 26

District Funds Summary ............................................................................................ 27

Budget Summary and Per Pupil Expenditures ........................................................... 29

Budget Summaries – Graphs .................................................................................... 30

School-Based Budget Allocations .............................................................................. 32 School Staffing ....................................................................................................... 33

Required and supplemental staffing ................................................................... 33 School-based staffing allocation ....................................................................... 334

Proposed Budget 2018–2019 iii

Staffing variables ................................................................................................ 34Additional funding allocation................................................................................... 35

Variables used in calculating the additional funding budget allocations ............. 35General Fund ............................................................................................................. 36

Budget Assumptions .............................................................................................. 36Revenue and available resources ...................................................................... 36Expenditures....................................................................................................... 39

Consolidating Revenues, Expenditures, and Changes in Fund Balance ............... 40General .................................................................................................................. 42Special Programs – Carryover Fund ...................................................................... 45Risk ...................................................................................................................... 477Colorado Preschool Program ................................................................................. 49

Special Revenue Funds............................................................................................. 51Grants .................................................................................................................... 52Nutrition Services ................................................................................................... 56Athletic ................................................................................................................... 58Medicaid ................................................................................................................. 60Pickens Post-Secondary ........................................................................................ 63

Debt Service Fund – Bond Redemption .................................................................... 65Computation of Legal Debt Margin ......................................................................... 65

Capital Project Funds ................................................................................................ 67Building .................................................................................................................. 68Capital Reserve ...................................................................................................... 70

Informational Only Fiduciary Funds: .......................................................................... 72Agency Fund: Pupil Activity Fund – Non-Subsidized Fund .................................... 72Trust Fund: Health Trust Fund ............................................................................... 74

Appendix: Individual School and Division Budgets ........................................................ 76

4 Proposed Budget 2018–2019

Introductory Section – Executive Summary

Proposed Budget 2018–2019 5

Governing Board of Education – Function and Composition The district is governed by a seven-member board of education. Directors are elected at successive biennial elections by registered voters residing in the district. Current directors serve staggered four-year terms of office. The board holds regular meetings on the first and third Tuesday of each month. Special meetings are held as needed. Directors elect board officers following each election. Members of the board of education receive no compensation for their services to the district. Among its duties, the board is empowered to:

• Employ all personnel required to maintain the operations and carry out theeducation programs of the district

• Determine and pay personnel compensatory wages• Establish enrollment boundaries for each school’s geographic area• Determine educational programs to be provided by the district• Prescribe textbooks for any course of instruction or study in such programs

APS Board of Education members, clockwise from top left: Board Director Cathy Wildman, Board Vice President Dr. Kyla Armstrong-Romero, Board Director Dr. Dan Jorgensen, Board Secretary Debra Gerkin, Board Director Monica Colbert,

Board Treasurer Kevin Cox, Superintendent Rico Munn and Board President Marques Ivey

Member Term Began Title 2017 President 2017 Vice President 2017 Secretary 2017 Treasurer 2011 Director 2015 Director

Marques Ivey Kyla Armstrong-Romero, Ph.D Debra Gerkin Kevin Cox Dan Jorgensen, Ph.D. Monica Colbert Cathy Wildman 2011 Director

The job of the APS Board of Education is to accelerate learning for every APS student, every day. We do our job by advocating for the success of all students through effective governance, serving as good stewards of taxpayer dollars and being responsive to our stakeholders. Our community needs us to do our job.


Leadership Team and Organizational Chart The APS Leadership Team represents key instructional and support roles in the organization.

“My job is to accelerate learning for every APS student, every day. I do my job by making sure we have the right people, doing the right work, with the right resources, in the right way. My community needs me to do my job.” – Superintendent Rico Munn

Member Title Division/Department Rico Munn Superintendent of Schools Division of the Superintendent Marcelina Rivera Chief of Staff Division of the Superintendent Andre Wright Chief Academic Officer Division of Equity in Learning Damon Smith Chief Personnel Officer Division of Human Resources Patti Moon Chief Communication Officer Communication Department Brandon Eyre Legal Counsel APS Legal Counsel Anthony Sturges Chief Operating Officer Division of Support Services Brett Johnson Chief Financial Officer Division of Finance


Profile of the District Joint School District No. 28-J of the Counties of Adams and Arapahoe, Colorado (dba Aurora Public Schools) is a political subdivision of the state of Colorado with its own independent governing Board of Education. The original school district was established in 1885 and was created in its current configuration in 1962. APS is one of the largest and most diverse school districts in Colorado. We serve families with longstanding connections to the community and families who are “newcomers” from more than 130 countries. Our community is rich in culture, assets and opportunity. The district is located in Aurora, Colorado, a city on the eastern border of Denver, Colorado, and covers nearly 121 square miles. APS provides a full range of educational programs, as authorized by Colorado state statutes, to a budgeted funded enrollment of 39,635.7 students. The district is an independent school district that is a public corporation duly organized and existing under the constitution and laws of the state of Colorado. The district operates four early childhood preschool centers, 28 elementary schools, seven combination elementary and middle schools, six middle schools, six high schools, one combination grades 6-12 school, one technical college, and ten charter schools. In school year 2017–2018, 2,216 teachers were employed by the district. Three schools, William Smith High School, Fulton Academy of Excellence and Lyn Knoll Elementary, have been designated as pilot schools. Pilot school designation allows more autonomy in the areas of governance, budget, curriculum and assessment, staffing and scheduling, but still requires a high degree of accountability for student achievement. In addition to regular education, special education, vocational education at its technical college, pre-school, gifted and talented, English language acquisition, and International Baccalaureate are among the programs offered to our students. The transportation department travels over 1.5 million miles annually, transporting 10,500 general education students and over 850 special needs students to and from school each day. This requires 59 general education buses and 50 special needs buses to accomplish this daily transportation service. In total, 138 buses are available to cover routes, field trips and activity trips. A seven-member Board of Education governs the district. Each board member is elected by the public and serves a four-year term. The Board of Education is required by state statute (C.R.S. 22-44-110(4)) to adopt annual budgets that represent a complete financial plan for the ensuing fiscal year. The Board of Education must adopt a resolution specifying appropriations for each fund. Pursuant to these requirements, the district uses a detailed programmatic and line item budget for planning expenditures. Quarterly financial reports are prepared for each fund and distributed to the school district board and administrators. While allowing minor deviations from budgets at the line item level, all budget areas stay within their total appropriations by maintaining management control of expenditures at the department or program-level. Budget-to-actual comparison reports are available online to all program directors and department supervisors. These reports


highlight budgetary variances, and significant line item deviations are discussed with appropriate supervisory administrators.

Aurora Public Schools District Overview: 2017-2018


Personnel Summary

GENERAL FUND PERSONNEL SUMMARY (unaudited)

2016-17 2017-18 2018-19Directors/Administrators 178.00 179.10 180.75 Licensed 2,394.70 2,215.70 2,233.20 Classified/Professional Technical 1,458.46 1,444.08 1,426.77 GRAND TOTAL 4,031.16 3,838.88 3,840.72

OTHER FUNDS PERSONNEL SUMMARY (unaudited)

2016-17 2017-18 2018-19Building Fund - 7.00 21.15 Colorado Preschool Program Fund 109.26 111.06 102.79 Grants 153.31 142.97 153.27 Nutrition Services 198.72 195.09 189.69 Pickens Post Secondary 34.22 29.76 26.45 Risk Related Activity Fund 3.00 3.00 3.00 Medicaid Enhanced School Health 41.60 41.65 29.70 Special Programs Fund 38.72 28.09 25.43 GRAND TOTAL 578.83 558.62 551.48


Student Ethnic Composition NUMBER

2004 Census20042010 Census2011-12

PERCENT2004 Census2004 Census2010 Census2011-12

NUMBER2000 Census2010 Census

PERCENT2000 Census2010 Census

0%

5%

10%

15%

20%

25%

30%

35%

40%

45%

50%

55%

60%

65%

70%

75%

Other

Two or

More

Native

Haw

aiian

Native

Asian

Black

White

Hispanic

STATE OF COLORADOEthnic Distribution

2010 Census

0%

5%

10%

15%

20%

25%

30%

35%

40%

45%

50%

55%

60%

65%

Other

Two or

More

Native

Haw

aiian

Native

Asian

Black

White

Hispanic

ETHNIC COMPARISONS - 2010 CensusAurora Public Schools and

City of Aurora

City of Aurora APS

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

2014 2015 2016 2017

AURORA PUBLIC SCHOOLSStudent Ethnic Distribution

October 2014 - 2017

Hispanic White Black Asian Native Native Hawaiian More than one indicated


Strategic Plan: Mission, Vision and Goals APS 2020: Shaping the Future. This strategic plan represents the diverse voices of our community. We will use this plan to guide everything we do to achieve our VISION: Every student shapes a successful future. Our MISSION describes our purpose: In partnership with our community, we accelerate learning for all students to develop the knowledge, skills and character necessary to shape successful futures.

Our Core Beliefs APS 2020: Shaping the Future is based on our community’s core beliefs about education—these are our foundation. We, as a community, believe:

• Every student has unique abilities that we must recognize and engage. • A district with students at its center provides an adaptable and responsible

foundation for learning. • Student and staff safety is essential to our vision and mission. • Students, families, staff and community members share the responsibility for

student achievement. • Student achievement and growth are driven by a highly-effective and respected

staff working as a team. • Students take an active and ongoing responsibility for their learning. • Families are our partners in education. • Community partnerships provide vital resources and opportunities for students and

families. • All students must have equitable access to learning opportunities, technology and

environments that support them in reaching their full potential. • Diversity is a strength in our community.

Goals Every APS student will have: Goal 1: A plan for his or her future. Within 90 days of entering APS, every student will create a plan that includes goals for academic achievement; graduation; extracurricular and volunteer service learning; work experience; college and/or career. The student will continue to develop this plan throughout his or her academic career. Goal 2: A set of skills to implement his or her plan. APS students will develop the following 21st century skills:

• Critical Thinking (example: problem solving and global and cultural awareness) • Collaboration (example: communication, interpersonal skills) • Self-Direction (example: personal and civic responsibility, work ethic, financial

literacy, resiliency, adaptability)


• Information Literacy (example: find and use information and information technology)

• Invention (example: creativity and innovation) Goal 3: Credentials that open doors. In addition to a high school diploma, APS students will also have access to the following credentials:

• College credits • Industry based certificates • Workforce training certificates • Internship/externship completion certificates • Digital badges • Advanced Placement credits • International Baccalaureate Diploma


Introduction Today, APS is prepared to enter its tenth year of reduced state revenues and tight budgets. This budget includes measures to address rising costs for mandatory employee retirement, utilities, and maintaining class sizes in the face of declining enrollment and building capacity challenges. Regretfully, this budget does not provide a budget solution for every budgetary issue caused by reduced state revenues. However, APS continues to make progress in providing its community with educational choices that are positively impacting student achievement. As we begin the implementation of our 2020 Strategic Plan, we will build upon progress already achieved to ensure that we accelerate learning for every APS student, every day.

Financial Policies: Statutory, regulatory and board compliance The budget for all funds is adopted on a regular basis that is consistent with accounting standards generally accepted in the United States of America. Budgets are adopted in accordance with the district policy and the School District Budget Law, with annual appropriated budgets for each fund of the district. All appropriations lapse at fiscal year-end. The basis of accounting refers to when revenue and expenditures are recognized in the accounting system. Governmental fund types are accounted for with the modified accrual basis of accounting. Revenue is recognized when it becomes measurable and available. Expenditures are recognized in the period in which the related liability is liquidated, rather than when that liability is first incurred. Governmental funds use the current financial resources measurement focus. The district’s fiduciary funds use the economic resources measurement focus, similar to private-sector business counterparts.

Budget Process The purpose of a budget is to provide a plan of financial operation embodying an estimate of proposed expenditures for the fiscal year and a given purpose and the proposed means of financing that plan. To achieve this basic purpose, a comprehensive budget system is integrated with the financial accounting system. Detailed budget planning allows APS to reflect educational values and needs. The structure and format provided by a well-designed budget promotes rational decision-making regarding the importance of various district services. In this way, our administrators and board of education are assisted in educational planning as well as in the prioritization and planning of all district operations through the allocation of resources. Further, the plan provides a means of communicating with the community by stating the objectives of each program and allocating the funds necessary to achieve them. School and support sites focus on their essential programs and services in aligning resources for the upcoming budget. Division chiefs and other budget managers have flexibility in defining essential programs and the responsibility for managing their budgets effectively, while supporting the district’s mission statement and core beliefs as stated in


the APS 2020 plan. These defined essential programs and services provide the framework for aligning resources which are allocated on an annual basis. As required in statute, each school accountability committee recommends to the principal its school priorities for spending school monies. The principal considers the school accountability committee’s recommendations regarding spending state, federal, local, or private grants and any other discretionary moneys and takes them into account in formulating budget requests for presentation to the board. The school accountability committee sends a copy of its recommended spending priorities to the district accountability committee and to the board. The district accountability committee includes the adopted Uniform Improvement Plan in the board presentation and the local school board considers such adopted plan in developing the budget. Additionally, the specific adopted accreditation “plan” identifies the local, state, and federal resources that the district will use to impact the identified needs and issues affecting performance indicators. After the budget is adopted and operations begin in the new budget year, periodic reporting of financial transactions is required by state law. Quarterly financial reports are prepared for each fund and presented to the board. While minor deviations from budgets at the line-item level are allowed, absolute control of expenditures is maintained at the division level to ensure all budget areas stay within their total appropriations. Budget to actual comparison reports are available to all program directors and department heads.


Budget Calendar (update) Community-engaged budgeting is a multi-step, iterative process of identifying district goals and aligning resources; creating the budget calendar; and finalizing budget projections, available resources, allocations, program budgets and the presentation. July 2017 1st: Fiscal year begins 1st: District’s Financial Transparency website

updated with the FY 2017-2018 plan and the statutory uniform budget summary sheet

August 2016 25th: County assessor certifies to school

district the total assessed valuation and the actual value of the taxable property in the district.

October 2017 Perform pupil membership count on official

count day. November 2017 10th: Certifies pupil membership count to CDE 20th: Final certification after completing

duplicate count process and other adjustments. December 2017 10th: Final date county assessor can notify

CDE and school districts of changes in assessed valuation.

15th: Board certifies to the board of county commissioners of Adams and Arapahoe counties levies; copies to CDE, the county assessors and treasurers.

Fall/winter budget development activities Prepare preliminary forecasts, including five-

year plan, with estimates of revenue, expenditures and fund balances.

Determining projections and allocation amounts, including assumptions for student count, assessed valuations, spending rates, staffing, inflation rate, and other economic conditions.

Communication begins with the board, district administration, various leadership committees, and district employees about the preliminary projections.

Superintendent seeks leadership input on priorities for instructional, support services, staffing, facilities, division goals, and any changes in assumptions used for preliminary budget projections.

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Budget Calendar, continued Continue fall/winter budget development activities Budget development worksheets and other

materials are prepared and distributed to principals and division heads; on-site and group training sessions are offered with the budget team assisting schools and divisions.

Final enrollment projections are determined and allocation levels are set for staffing and the non-salary budget.

Local sites and departments engage in aligning resources at the local level using local accountability committees, budget development committees, etc.

January 2018 10th: State legislature convenes for

consideration of state budget, including School Finance Act

31st: Board may review and change the current year’s budget with respect to both revenues and expenditures at any time prior to January 31.

March 2018 Salary negotiations begin for the upcoming

budget year.

April 2018 As required by law, the District Accountability

Advisory Committee reviews the proposed budget and submits comments or recommendations on the proposed spending to the board of education.

May 2018 9th: State Legislature adjourns and state

funding levels are finalized. Other revenue and expenditure projections are finalized and adjustments are made.

Budgets are compiled and presented to the board at a proposed budget for approval prior to May 31. The proposed budget is then made available to the public and media.

June 2018 1st: Statutory deadline for submission of

proposed budget to the board; within ten days, but no later than June 10, public notice is provided to the newspaper. A public budget hearing is held.

30th: Last legal date for final adoption of the budget and appropriation resolution

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Committees Involved in Present and Future Budget Processes • Superintendent’s Leadership Team • Long-range Facilities Advisory Committee • District Accountability Advisory Committee

o Budget Subcommittee • School Local Accountability Advisory Committees

Long-term financial planning Five-year financial planning projections are prepared as part of the annual General Fund budget development process. The plan assists in identifying future needs incorporating assumptions and constraints, including anticipated pupil count and the current revenue projections presented by the Office of State Planning and Budget and Legislative Council. The plan extrapolates the impact of recurring expenditures, including salaries, and the compounding effect on mandatory expenditures (e.g., PERA, Medicare, health and other employer-paid insurance).

Fund Balance Requirements As designated in district policy, DA-Fiscal Management Goals/Priority Objectives, the superintendent is required to maintain a minimum General Fund or cash fund emergency reserve of 4.0 percent of current year General Fund revenues less the 3.0 percent restricted amount required by the Taxpayer Bill of Rights (TABOR). The policy does not specify the circumstances under which these funds can be used or the method of repayment, if the funds are used. For the most recent audited fiscal year, the 4.0 percent reserve total was $13,820,964 less the district’s emergency reserve of $10,365,723, or $3,455,241. The fiscal management amount of $3,455,241 is shown as an assigned fund balance on the Balance Sheet for Governmental Funds. Subsequent Year Expenditures. Budgets for each subsequent fiscal year are approved by the board of education. Some governmental funds have budgeted expenditures in excess of budgeted revenues; it is the intent of the district to utilize the ending fund balances from the prior fiscal year to provide for the excess expenditures. Of significance is the Building Fund, funded by the sale of general obligation bonds in 2008, 2010 and 2017. These funds are included in restricted fund balances that are restricted specifically for capital projects and improvements of district facilities. The Bond Redemption Fund has appropriated all of its fund balance for the purpose of scheduled payments of bond principal and interest and the defeasance of outstanding debt. Realizing the requirements of the fund balance policy necessitates budget adjustments so that expenditures do not exceed revenues and a moderate level of unassigned fund balance is maintained. Because the district funds necessary programs with a combination of state resources, which are subject to significant pupil count variations, and revenue provided by mill override funds, expenditures continue to exceed revenues. Ensuring adherence to this policy means the district can make small expenditure adjustments over


time rather than making dramatic cuts when the cost of all programs exceeds available revenue sources. The 2018-2019 Proposed Budget has been developed in compliance with these fund balance requirements.

Budget Assumptions As with any plan, the 2018–2019 budget is based upon key assumptions. These range from changes in enrollment and per-pupil revenue amounts to assessed valuations and staffing ratios. Assumptions upon which the 2018–2019 budget are based include:

• State per-pupil revenue: $8,443.73 • Total mill levy override revenues: $50.27 million • Decrease in enrollment, including charter schools: 912 students, a decrease of

2.21 percent • Assessed value of property within APS boundaries: $2.5 billion • General Fund revenue collection rate: 99.5 percent • School staffing funding allocation ratios: No change from 2017-18, 25.200 for

elementary schools, 20.650 for middle schools and 21.600 for high schools Given continuing economic uncertainties confronting the nation and Colorado, the APS Leadership Team will continue to work closely with employee groups and members of the community to create options that maintain the financial health of APS while continuing our progress in raising student achievement.

Enrollment Projections Enrollment projections are estimated based on historical cohort trends, birth rates and local economic factors. Enrollment, funded pupil count, at-risk count and charter school count are all projections used to budget anticipated revenue and the school-based allocation for staffing and operating expenditures.

Enrollment Growth and Building Capacity Enrollment in district managed schools and preschools has slowed greatly since 2013-14. From October 2010 through October 2014, enrollment increased by 2,013 students, or 5.9 percent, but is projected to decline by 3,189 students from 2014-15 to 2018-19. Enrollment at district charter schools is expected to increase by 1,464 students, or 37 percent, during the same timeframe. The 2018-2019 General Fund budget is based on Student October Count projected funded pupil count of 38,588.2 students, a decrease of 281 students, or -0.72 percent. Traditional school enrollment is projected to decrease by 1,290 students (-3.8%) while charter school enrollment is projected to increase by 378 students, or 7.5 percent. Historical increases in student enrollment pose building capacity challenges. To alleviate overcrowding, one or more mobile classrooms have been installed at elementary and PK-


8 schools. While district enrollment is decreasing, there are areas within the district that are experiencing some growth. These enrollment trends are expected to create even more facility challenges due to overcrowded schools over the next three years. The completion of the new P-8 school and boundary changes will address capacity challenges for the near future.

Budgetary Challenges Facing the District The budget for 2018–2019 will begin the fiscal year with a sound plan to balance expenditures with available resources and revenues while providing for required reserves. Across all funds, this budget includes appropriations of $746.8 million The 2018-19 Proposed Budget allows the district to address pending statutory changes and some important budget priorities in a fiscally responsible manner within the resources projected to be available.

Economic Conditions and Outlook Analysis of 2018 Economic Forecast On March 19, 2018, the economic and revenue forecast for fiscal year 2018-19 generated by the Colorado Legislative Council and Office of Budgeting and Planning had one message that was consistently delivered throughout the discussion of the economic sector- the near-term outlook is bright, but the longer-term risks remain elevated. The federal Tax Cuts and Jobs Act has added to the existing economic momentum. Colorado’s labor market has reached and the nation is nearing full employment with consistent job gains across most industries and low unemployment rates. The Denver-Boulder-Greeley CPI-U (Consumer Price Index) is the measure of inflation that is generally used for the state of Colorado. The CPI increased 3.4 percent in 2017 and is projected to increase by 2.9 percent in 2018 and 2.8 percent in 2019. Home values in Colorado grew faster than the national average in 2016. Home appreciation is moderating across the Front Range with prices up 7.4 percent in 2017, down from 9.2 percent in 2016 and 10.4 percent in 2015. The high level of appreciation was fueled by the combination of populations growth, a low housing supply and low mortgage interest rates. This, along with the expected gas price increases, are expected to firm inflationary pressures. In 2017, Colorado continued to be a national leader in the economic recovery. The U.S. GDP grew a modest 2.3 percent in 2017. Personal income growth in Colorado slowed to 3.7 percent through the third quarter of 2017 from 4.1 percent in 2016 due at least in part to demographics as older more experienced workers retire and are replaced with younger, less experienced worked.


National and International • Global manufacturing activity has rebounded, leading global economic growth to

increase by 1.5 percentage points. • The U.S. economy maintained modest growth through the end of 2016, part of the

slowdown in overall economic activity in 2016 can be attributed to the strong dollar effect on industrial production and exports as the U.S. trade deficit increased to its highest level since 2012.

• Globally, total export values declined from late 2014 through late 2016 due to the weak global economy, the decline in energy prices, the slowdown in China, and the strong U.S. dollar. As these factors have improved or stabilized, total trade values returned to growth on a year-over-year basis in November 2016, according to data from the World Trade Organization. This growth is expected to continue in the near future due to higher energy prices and global growth.

• The economic outlooks for Canada and China, Colorado’s third-largest trading partners, has improved since early 2016, while the outlook for Mexico, the state’s

second largest trading partner, has deteriorated.

Colorado • The upward momentum in Colorado’s economy has sustained itself in recent

months and the expansion is expected to continue at a moderate pace. Both the oil and gas industries and agriculture are rebounding from recent downturns, helped along by increased exports.

• Job growth remains slower than the fast pace of 2014. An improved outlook for the energy sector should allow for statewide job growth to accelerate modestly in 2018.

• Manufacturing activity is expanding as energy prices rise and expectations for global economic growth improve.

The Metro Denver Region • All of Colorado’s metro areas had unemployment rates and lower than the national

average in December 2017. • The mix of industries continues to benefit the region, as job losses in some

industries have been offset by growth in others. Professional and business services and construction continue to lead the way in jobs, while the mining and logging industry lead the way in percentage job growth. Federal and local government jobs were down slightly during 2017.

• Consumer spending, as measured by retail trade, continue to grow. Lower consumer spending on fuel is moderating retail trade growth in 2017.

• The Federal Housing Finance Agency’s House Price Index shows that home

values in Colorado grew faster than the national average in 2017. Colorado had four of the top twenty cities for home price appreciation, all in the northern Front range.


Colorado Public School Finance Act and Categorical Funding The Public School Finance Act of 1994 was enacted during the 1994 Legislative session with an effective date of July 1, 1994. The Act changed Colorado funding for public education to an individually determined district per pupil funding amount. Every school district will receive a minimum “base” dollar amount as stated in the Act. The district’s base is then adjusted by six factors: 1) cost of living, 2) personnel costs, 3) size, 4) at-risk student population, 5) students who participate in multi-district, on-line education, and 6) negative funding which reduces the statewide total program funding. The cost-of-living factor reflects the differences in the costs of housing, goods, and services among each of the 178 school districts in the state. Costs are reviewed every two years to allow for timely recognition of economic changes. The personnel costs factor varies by school district based on enrollment. The formula directs funding based on employee salaries and benefits, using historical information and incorporating the cost of living factor. The size adjustment factor compensates districts for the economies of scale created by differences in district enrollment. An at-risk factor of 12.0 percent, but no more than 30 percent, is applied to the student population qualifying for the federal free lunch program. As the concentration of this population increases, so does the funding. On-line funding applies to pupils enrolled in a certified, multi-district on-line program. Pupils in this program are funded at a slightly lower per pupil amount than students attending a traditional school. Currently, the district does not have any pupils who qualify for this funding. The negative factor acts as a reduction to other existing factors and reduces the statewide total program funding. The negative factor was established in 2010-11 and replaced the prior years’ state fiscal stabilization factor. The negative factor was created to manage reduced sales and income tax revenue at the state level during the most recent recession and has continued every year since. The negative factor is estimated to reduce funding available to public education by $680 million statewide. In determining the number of students a district has for funding purposes, the students are counted on the official October count date within the school district budget year. Most districts’ school finance revenue comes from both state and local sources. Property tax is the primary local source of funding. This local source includes a portion of the school district share of specific ownership tax. State per pupil funding makes up the difference between these local sources and the district's total program funding.


Legislation enacted during the 2018 legislative session provides several amendments to school finance for school districts throughout the state and will be updated in the second half of 2018-2019 to take into account changes in statewide pupil count and assessed valuations.

• Increases the statewide base funding by 3 percent inflation from $6,546.20 to $6,742.59, an increase of $196.39 per pupil;

• Decreases funding to school districts by the negative factor of $678.5 million; the negative factor decreases the district’s funding more than $817.02 per pupil.

Aurora Public Schools’ expected per pupil revenue is $8,443.73, an increase of $469.72 over the level of funding in 2017-2018. In summary, the state provides marginal relief from recent years’ funding cuts. The state’s budget balancing factor, the so-called “Budget Stabilization Factor,” decreases by $150 million year over year with additional increased funding due to inflation of 3%. In 2018–2019, the district’s total program funding will be increases by just over 3.4 percent, or $10.6 million over the prior year. The Budget Stabilization Factor continues to have an adverse impact on APS’s budget; state funding has not been restored to the level that would have occurred if the state could fully fund the school finance formula. If sufficient revenue were available in Colorado’s General Fund, APS would receive $9,260 per pupil, compared to the projected amount of $8,443. There is pending legislation that may alter READ Act funding for at-risk students and kindergarten students. READ Act funding depends on the number of students who qualify for that funding. At-risk preschool and kindergarten funding will depend on the availability of school building capacity and scheduling. Schools are funded from three sources: local property tax, state funds, and vehicle registration fees, known as Specific Ownership Tax (SOT). Although the state determines individual school district funding levels, the amount contributed from the three different sources varies according to local assessed property valuation. The districts whose property assessed valuations are lower typically receive a greater portion of funding from the state. The amount received from the state share is the amount calculated by the School Finance Act less the local share funding from state ownership taxes and local property taxes from the general fund mill levy described below.


School Finance Act Funding Sources 2018-2019:

Specific Ownership Tax Vehicle registration taxes are collected by counties and are shared with the school districts. Each district’s local share includes amount of specific ownership tax revenue equal to the prior budget year’s actual amount received. Specific ownership taxes are difficult to predict, due to the nature of consumer buying habits, but they are not expected to increase from the prior year.

Local Property Taxes Property taxes are the primary local source of revenue for the Aurora Public Schools. Taxes are collected and used for both the general operations of the district as well as for the payment of principal and interest on voter-approved bond debt. The board of education certifies the amount of mills to be levied to the Board of County Commissioners by December 15th of each year. Counties mail property tax bills, collect properties taxes and distribute tax revenues to the school district throughout the next calendar year. Mills are determined according to principal and interest payment schedules, assessed valuation, voter-approved overrides and amounts authorized by the state of Colorado. Property tax valuations, including mill levy overrides, are expected to increase by $1.5 million compared to 2017–2018. The district is estimating a 1 percent increase in assessed valuations.

General Fund Mill Levy The Colorado SFA was revised in 1994 creating Title 11, Article 50 of the Colorado Revised Statutes, which determines the base revenue of the General Operating Fund of the school district. This 1994 SFA set the standard mill levy at 40 mills for all districts. Due to dramatic increases in property values (assessed valuation) in some areas of Colorado (since 1994), the Act of 1994 was amended during the 2007 legislative session which froze the existing mill levy for most districts in the state, to reduce the pressure on state funding for local school districts. The District’s general fund mill levy is set at 26.010 and is a component of the School Finance Act.

Source Amount Percentage

Property Taxes 1,695.45 20.1%

Specific Ownership Tax 267.74 3.2%

State Share 6,480.54 76.7%

Total 8,443.73 100.0%


Mill Levy Override Colorado law allows local school districts to ask voters to approve override funding for their district through an additional mill levy. The override funding is outside the School Finance Act; therefore, it is not subject to the negative factor or revenue sharing with other districts. District voters generously approved school overrides in November of 1990, 2008 and 2012. This additional funding is capped by state law at 25 percent of total program funding. All override revenues come from increased property taxes; no additional state funding occurs. A district’s authorization to raise and expend override revenues does not affect the amount of SFA funding the district receives.

2012 Mill Override Funds In November 2012, the voters in Aurora were asked to approve a property tax increase to provide relief from four consecutive years of budget reductions. Due to the generosity of the voters in Aurora who approved the override, the district has restored some of the programs and activities that were eliminated in prior years. Spending priorities for these funds include:

• Recovering a portion of reduced state funding for reading, writing, math, science, early childhood education, and more public school choices.

• Recovering a portion of reduced state funding for instructional classroom technology, equipment, and curriculum materials which aid in preparing students for college and careers.

• Recruiting and retaining high quality teachers and staff to provide for smaller class sizes, increases in graduation rates, and lower dropout rates.

Using these override funds, APS has restored the equivalent of 81.5 teacher positions. Over 73 of these positions have been restored to middle schools and high schools. The remainder supports elementary P-2 classrooms and instructional support positions at the PK-8 level. In 2017–2018, the 2012 mill override revenue is expected to be $22.4 million, an increase of $0.6 million compared to the prior year. The additional revenue will be used to pay for the items approved in the ballot question.

2008 Mill Override Funds The 2008 override provides APS with additional resources to enhance instructional programs. The 2008 mill override revenue for 2017–2018 is expected to be $20.1 million, or $0.2 million higher than last year. The additional revenue will be used to pay for the items approved in the ballot question. Spending priorities for these funds include:

• Maintaining teacher and staff pay increases from 2008-09. • Maintaining the expanded full-day kindergarten program at all district elementary

schools. • Expanding instructional technology. • Expanding the truancy program. • Funding a portion of the district’s Fifth Block of summer instruction.


• Expanding pilot/pathway/magnet schools and programs. • Expanding the Positive Behavior Intervention Support program. • Expanding the International Baccalaureate program to all levels. • Increasing per-pupil funding to the district’s six charter schools.

1990 Mill Override Funds The 1990 mill override continues to provide $7.6 million for General Fund operations. The mill levy rate fluctuates as net assessed valuations change, providing a constant revenue source to the district. Based on a projected 1.4 percent increase in assessed value, the 2018–2019 mill levy rate would be 2.957, a decrease of 0.03 mills, compared to the previous year.

Bond Funds Thanks to the support of Aurora voters who approved a $300 million bond measure in November, APS students will soon learn in improve facilities. As of January 2017, APS has sold $200 million of these approved bonds. The $300 million bond measure was based on the recommendations of the APS Long Range Facilities Advisory Committee (LRFAC), a group comprised of community members, parents, City of Aurora planning staff, and school and administrative staff. One of the APS 2020 core beliefs is that all students must have equitable access to learning opportunities, technology and environments that support them in reaching their full potential. With that in mind, bond projects will benefit every student and every school in APS. The first major bond project of 2017 has been the Mrachek Middle School rebuild, which is partially funded through a Building Excellent Schools Today (BEST) grant awarded to APS by the Colorado Department of Education. Bond funds will cover the remaining costs.


Financial Section


District Funds Summary The district utilizes funds to track revenues, expenditures and reserves to ensure dollars are spent for their intended purpose.

Appropriation by Fund 2018-2019

Budget % of Total

General Fund $409 million 54.7% Special Revenue Funds 70 million 9.4% Debt Service Fund 111 million 14.9% Capital Projects Funds 157 million 21.0% Total Budget $749 million 100%

Special revenue includes grants, nutrition services, Pickens Post-Secondary, Medicaid and athletics. Debt service accounts for the bond mill levy revenue and general obligation expenditures for principal, interest, related costs and defeasance of outstanding debt. Capital projects include expenditures of bond and capital lease proceeds.

The general fund is used for all other operations funded by local property taxes, state funding and other general revenues, including risk and CPP. It is the most significant fund in relation to the district’s overall operations. The general fund is used to manage all resources that are not legally, or by sound financial management, required to be managed in another fund.

Available resources less expenditures less reserves = Zero

General Fund (in millions) Available resources

Budget 17-18

Budget 18-19

Fund balances, beginning of year $40.6 $42.2 State share and categorical allocations 220.8 229.2

Property taxes 116.6 118.1 Specific ownership tax 10.6 10.6 Charges for services, tuition and rentals 5.7 6.6

Earnings on investments 1.0 1.2

Other .5 .8 Total available resources $395.8 $408.9

Expenditures by Program Budget

17-18 Budget

18-19 General instruction $195.9 $192.5 Pupil and instructional support 48.9 51.0

School administration 33.1 31.1 General administration 31.3 30.6 Operations and maintenance 40.9 44.7

Transportation 8.6 8.7

Other .3 13.6 Total expenditures $359.1 $372.2

Reserves Budget

17-18 Budget

18-19 Total reserves $36.7 $36.6 TABOR 10.5 11.1 Fiscal management 5.2 5.5

Restricted: CPP & Charter 0.0 .0 Assigned: Instructional & Risk 2.3 3.6 Unassigned Fund Balance $18.7 $16.4

General Fund – revenue budget drivers The four primary revenue sources are the School Finance Act, specific ownership taxes, mill levy override property taxes and state categorical funding.

School Finance Act: Total Program Funding (funded pupil count*per pupil funding) + At-risk – Negative Factor • Funded pupil count is estimated based on historical

cohort trends, birth rates and local economic factors • Per pupil funding is derived from a statutory formula

with the base growing by inflation and increases with factors for cost of living, personnel costs and district size

• At-risk funding is based on the district’s students participating in free-lunch and those identified as ELL

• The negative factor, a legislative budget balancing scheme, is set by the state and is expected to grow annually

• Total program is funded first by local property taxes, including a portion of specific ownership tax, with the remainder backfilled by the state (i.e., state share)

2017-18 2018-19 District funded pupil count 38,869 38,588 Per pupil funding $8,215.79 $8,462.02 Equals $319.3 million $326.5 million At-risk funding 29.0 million 30.8 million Negative factor (38.5) million) (31.5 million) Rescission unknown unknown Total program funding 309.9 million 325.8 million Allocation to charters (37.8) million) (43.0 million) Net district $272.1 million $282.7 million

Specific ownership taxes – an annual tax on motor vehicles based on state schedules; expected to remain stable

Voter-approved mill levy override property taxes – additional revenue that fluctuates with assessed valuations and the mill levy rates; assessed valuations expected to increase 5 percent over the prior year

State categorical funding – state funding for specific programs designed to service particular groups of students or particular student needs, including ELPA, GT, SPED, transportation and vocational education

Where the $’s come from …


General Fund – tracking and reporting classifications General instruction includes teachers, paras, and classroom supplies dealing directly with students. Pupil and instructional support includes teachers, staff and supplies that enhance instruction for the benefit of students (e.g., social work, guidance, and health) and instructional staff (e.g., curriculum and teacher training, coordinating special programs and instructional technology) General administration includes superintendent, A&R, HR and finance. General Fund – budget drivers and development Once the available resources are known, the leadership team begins to develop methods of allocating appropriate revenue streams directly to schools; retaining school-support resources centrally through equity in learning; funding building operations and transportation; and funding centralized administration. Expenditures are divided into four primary categories: (1) school-based instruction, instructional and building support, (2) administrative support, (3) district-wide and (4) debt service. School-based instruction: Staffing is allocated to schools using a teacher equivalency formula based on variables, including total students, at-risk students, school size, district-directed programs, and a phase-in adjustment. Each school within a level uses the same variables; however, the variables differ by school level. Operating expenditures are allocated based on factors that result in proportional allocation per student of 1.00 (elementary), 1.19 (middle), and 1.59 (high). Combination schools are blended based on pupil count at each level. The division of Equity in Learning provides support services to special education, special programs, ELA services, teaching and learning, professional learning and post-secondary workforce readiness. The division of Support Services is responsible for creating and maintaining safe, adaptable and highly functional school environments, including facilities, maintenance, utilities and transportation. Administrative support: ensures statutory, regulatory and policy compliance through the office of the superintendent, accountability & research, human resources and finance. District-wide: includes budgeted amounts for instructional and clerical substitutes with related benefits

Where the $’s go … by reporting classifications

General Fund – reserve requirements The unassigned fund balance in the General Fund is an important measure of the district’s ability to sustain current and future operations in the event of a financial downturn or unforeseen changes in funded pupil count. • The Colorado constitution requires a TABOR emergency reserve of 3.0 percent of fiscal year spending that cannot be used for adverse economic conditions, revenue shortfalls, or district salary or fringe benefit increases. The constitution contains strict provisions as to use and restoration of the required reserve balance. • The district’s board of education established a fiscal management policy (DA) in November 2003, and revised it in June 2011 that requires a minimum total fund balance of 4 percent of General Fund actual ordinary revenue less the TABOR reserve. • Other reserves are necessary for restricted purposes (e.g., charters and READ Act), contractual agreements, and other amounts assigned for various operations.


Budget Summary and Per Pupil Expenditures

Fund

Total Net

Revenue

Per

Funded

Pupil

Total Budgeted

Expenditures

Per

Funded

Pupil

Appropriated

Reserves &

Contingency

Per

Funded

Pupil

33,187.2

General Fund:

General 349,867,592$ 10,542$ 352,021,463$ 10,607$ 35,093,165$ 1,057$

Special Programs 4,444,626 134 7,134,290 215 - -

Risk-Related Activity 5,615,000 169 6,381,680 192 1,533,320 46

Colorado Preschool Program 7,250,957 218 7,250,957 218 - -

Total General Funds 367,178,175$ 11,064$ 372,788,390$ 11,233$ 36,626,485$ 1,104$

Special Revenue Funds:

Grants 31,643,504$ 953$ 31,643,504$ 953$ -$ -$

Nutrition Services 17,547,142 529 21,294,763 642 - -

Athletic 725,100 22 795,832 24 - -

Medicaid 2,816,000 85 5,453,229 164 3,362,771 101

Pickens Post-Secondary 4,265,282 129 4,222,832 127 3,213,333 97

Total Special Revenue Funds 56,997,028$ 1,717$ 63,410,160$ 1,911$ 6,576,104$ 198$

Total Operating Funds: 424,175,203$ 12,781$ 436,198,550$ 13,144$ 43,202,589$ 1,302$

Bond Redemption Fund 58,819,241$ 1,772$ 52,712,583$ 1,588$ 58,152,649$ 1,752$

Building Fund -$ -$ 148,719,186$ 4,481$ -$ -$

Capital Reserve Fund 6,323,343$ 191$ 7,825,150$ 236$ -$ -$

TOTAL BUDGET 489,317,787$ 14,744$ 645,455,469$ 19,449$ 101,355,238$ 3,054$

Excludes use of beginning fund balance of $260,610,323

JOINT SCHOOL DISTRICT NO. 28-J OF THE

COUNTIES OF ADAMS AND ARAPAHOE, COLORADO

Budget Summary

For the Budget Year Ending June 30, 2019

Estimated Funded Pupil Count - District Only


Budget Summaries – Graphs Appropriation by Fund

dollars in millions


Four Year Appropriations by Fund Type

Fund Type 2015-16 2016-17 2017-18 2018-19General Funds 389,136,817.00 391,811,168.00 395,979,456.00 409,414,875.00 Special Revenue Funds 78,302,449.00 79,446,660.00 75,640,694.00 69,986,264.00 Debt Service Fund 70,841,356.00 86,615,548.00 106,473,051.00 110,865,232.00 Capital Project Funds 26,666,284.00 250,926,338.00 206,130,712.00 156,544,336.00 Total 564,946,906.00 808,799,714.00 784,223,913.00 746,810,707.00


Audited Audited Budget Budget2015-16 2016-17 2017-18 2018-19

General Funds 41,742,139.00 40,671,987.00 36,711,909.00 36,626,485.00 Special Revenue Funds 11,549,922.00 14,222,491.00 8,406,704.00 6,576,104.00 Debt Service Fund 15,084,657.00 47,512,633.00 52,036,382.00 58,152,649.00 Capital Project Funds 37,115,173.00 196,897,418.00 4,539,639.00 - Total 105,491,891.00 299,304,529.00 101,694,634.00 101,355,238.00


School-Based Budget Allocations

School Staffing

Required and supplemental staffing The district requires or provides funding for additional staffing that is excluded from the school-based staffing allocation or additional funding allocation, both described below. Positions included in this category include principals, assistant principals, intervention teachers, teaching partners, custodians, secretaries, support clerks, health paraprofessionals, affective needs and special education teachers, psychologists, speech/language teachers, ELA teachers and translators, social workers and other special education professionals. Many of these positions are budgeted in the appropriate departments (e.g., custodial, ESS and ELA).

School-based staffing allocation Aurora Public Schools has a staffing process for school sites that was developed through a coordinated effort by departments within three divisions. This process empowers school sites to determine staffing placement for their buildings based upon their specific needs. Positions staffed with the staffing allocation include teachers, paraprofessionals, educational assistants, family liaison and teachers on special assignment (TOSAs). A staffing allocation worksheet was developed that incorporates various formula factors. The variables are developed as assumptions and are not trued-up once actual inputs are known. Variables that determine the staffing allocation at each site include:

• an estimate of the number of students attending • an estimate of the number of at-risk students (those on free lunch) • the school size based on the estimate of number of students attending • district-directed programs, and • staffing levels under previous allocation method (phase-in adjustment)

Once the staffing allocation has been determined for each school, a worksheet is created that allows a school to develop different staffing scenarios depending upon school needs for the upcoming year. As staffing scenario inputs are entered, the total staffing used is calculated along with any remaining shortage or overage. Existing jobs at a school site cannot be cut in order to shift staffing to other positions at that school. However, employee turnover allows flexibility. Also, student enrollment usually changes each year, so the total staffing allocated at each site usually changes from one year to the next.


Staffing variables Base Staffing Elementary School $79,001 per 25.20 students Middle School $79,001 per 20.65 students High School $79,001 per 21.60 students Free Lunch Factor $750 per free lunch count Small Elementary School Factor An additional amount is given for small schools with enrollment under 450 students. As stated above, further allocations are given for ELA staffing and certain administration and support positions.


Additional funding allocation Schools are provided with an additional allocation that supports the school’s daily operations. This is an additional allocation, over and above regular personnel costs. It is allocated to elementary schools, middle schools and high schools in the proportions per student of 1.00 to 1.19 to 1.60. PK-8s and combo schools are blended by using the appropriate grade level and the appropriate grade level factor. These proportions align with the average of other metropolitan school districts in the state. All school sites have the benefit of carrying over a portion of unspent additional funding allocated budgets from one budget year to the next. Carry over thresholds vary depending on the level of risk factors present within each school site. Amounts to be carried over into a new budget year are submitted to the board of education for approval when the budget is readopted mid-year. Sites provide direction to the budget office for placement of the carryover funds within their budgets.

Variables used in calculating the additional funding budget allocations Base Elementary School $80 Middle School $81 High School $95 SPED Elementary School $16 Middle School $19 High School $22 Staff Development – all schools $2 Copier Service Elementary School $12 Middle School $13 High School $11 Equipment Elementary School $7.50 Middle School $24.00 High School $33.00

Additional Funding Allocation Proportional Comparison

Additional Funding

Number of Students

Average Allocation

Per Student

Proportional Comparison

to Elementary at 1.00

Elementary School $1,254,278 12,043 $104.15 1.00 Middle School $839,911 6,823 $123.10 1.18 High School $1,098,057 7,636 $143.80 1.38


General Fund The General Fund, for financial reporting purposes in the Consolidated Annual Financial Report (CAFR), includes four distinct funds: (1) General, (2) Special Programs, (3) Risk and (4) Colorado Preschool Program. When analyzing the CAFR in conjunction with this budget document, please be aware the CAFR General Fund differs from the Budget General Fund.

Budget Assumptions The 2018–2019 General Fund budget was developed based on known facts and conservative assumptions incorporating information available at the time of budget development.

Revenue and available resources School Finance Act: Total Program Funding

The Public School Finance Act provides funding for approximately 78 percent of the revenues for general fund operations. The funding formula, shown below, is a statutory creation and requires various inputs and assumptions to complete. The state, through the Colorado Department of Education, recalculates the formula throughout the years as the inputs become known. (funded pupil count times per pupil funding) plus at-risk funding less the negative factor

equals Total Program Funding • Funded pupil count is estimated based on historical cohort trends, birth rates and local

economic factors • Per pupil funding is derived from a statutory formula with the base growing by inflation

and increases with factors for cost of living, personnel costs and district size; State legislation provided a 3 percent inflationary increase to the base, increasing per pupil base funding from $6,546.20 to $6,742.59 ($196.39 per pupil)

• At-risk funding is based on the district’s students participating in free-lunch and those identified as ELL

• The negative factor, a legislative budget balancing scheme formerly known as the budget stabilization factor, is set by the state and is expected to grow annually. The negative factor has reduced the district’s total program funding by $31.5 million, or 9 percent, an equivalent reduction of $817 per pupil

• Total program is funded first by local property taxes, via the Total Program mill levy and including a portion of specific ownership tax, with the remainder backfilled by the state (i.e., state share)


2017-18 2018-19 District funded pupil count 38,869 38,588 Per pupil funding $8,215.79 $8,462.02 Equals $319.3 million $326.5 million At-risk funding 29.0 million 30.8 million Negative factor (38.5) million) (31.5 million) Rescission unknown unknown Total program funding 309.9 million 325.8 million Allocation to charters (37.8) million) (43.0 million) Net district $272.1 million $282.7 million

Local Property Override and Specific Ownership Taxes

Local property taxes related to the voter-approved overrides are estimated and subsequently adjusted based on final certified net assessed valuations. Specific ownership taxes, the portion not applied to the School Finance Act, are monies collected for vehicle ownership.

2017-18 2018-19 Forecast Budget Net assessed valuations $2,558,061,656 $2,583,642,273 Mill levy 19.321 19.457 Equals property tax revenue $49,424,965 $50,269,126 Total specific ownership taxes $10,611,885 $10,611,885 Attributed to School Finance Act ($4,387,644) ($4,387,644) Net specific ownership taxes $6,224,241 $6,224,241 The allocation of specific ownership taxes to the School Finance Act means the district will receive less in state share as calculated by the Act.

Other local revenue

Other revenue represents the smallest component of revenue. The district receives additional funding for tuition paid by other districts, earnings on investments, cost recoupment for services provided to charters and e-rate reimbursement of approved technology expenditures. Unless the district has additional information, the budget reflects a conservative estimate of these sources. Categorical and Other State Revenue

In addition to Total Program funding providing from the School Finance Act, the district receives state funding to pay for specific programs designed to serve particular groups of students or particular student needs. Such programs often are referred to as “categorical” programs. The English Language Proficiency Act (ELPA) provides funding for evidence-based English language development programs to enable students to learn English while


achieving and maintaining grade-level performance in academics. For each eligible K-12 student, ELPA provides funding for a maximum five years. Gifted and Talented Education provides funding to develop and implement GT plans unique to the needs of the gifted population. Funding may be used for salaries of licensed, endorsed teachers who work with GT students; staff development and training needed by personnel to address the educational needs of these students; and activities, materials, and equipment associated with GT education. Special Education, through the State Exceptional Children’s Education Act (ECEA), outlines district responsibilities for providing special education programs for children with disabilities. The Act recognizes the need to provide educational opportunities to all children, and the benefits of providing a continuum of services in the least restrictive environment. The district provides services to children between the ages of three and twenty-one who are unable to receive reasonable educational benefit from general education due to one or more disabilities. In addition to a base allocation, the district receives a set dollar amount for each child reported by the district on December 1 of the previous year. Additional funding is available for each child reported with specifically identified disabilities. State ECEA monies can be used to pay for the salaries of special education instructional and support personnel, purchased services (including tuition payments to other districts and eligible facilities), supplies and equipment. Transportation funding provides state monies to help defray student transportation expenses. Monies are provided to cover operating expenses such as driver salaries, fuel, and repairs. However, state funding generally is not available to cover capital costs such as school bus purchases. Payments are received on a reimbursement basis for the prior fiscal year. Generally, the district receives a set per-mile-traveled reimbursement and an addition funding for costs remaining after the per-mile-traveled reimbursement, if funding is available. The shortfall in reimbursed expenditures is funded by other general fund revenues. Vocational Education funding for career and technical education (CTE) provides program revenue designed to provide students with occupational skills and related knowledge to meet identified needs of business and industry. The administration of the funding, monitoring, research and professional development is provided through the State Board for Community Colleges and Occupational Education. Funding is provided on a per-pupil basis to districts to cover the cost of instructional personnel, supplies, equipment and instructional services provided by cooperating agencies or institutions. The shortfall in reimbursed expenditures is funded by other general fund revenues. Reading to Ensure Academic Development (READ) Act funding focuses on K-3 literacy, assessment and individual reading plans for students reading below grade level. The district focuses spending on students identified as having a significant reading deficiency, delineating requirements parent communication and provides funding to support intervention. Other components of the Act include a competitive Early Literacy Grant and


a resource bank of assessments, instructional programming and professional development.

State Source (in millions)

2017-18 Forecast

2018-19 Budget

Vocational education $ 1.3 $ 1.25 Special education 8.0 8.2 Gifted and talented 0.4 0.4 Transportation 1.25 1.5 ELPA 5.8 5.9 READ Act 3.1 3.5 Total $ 19.9 $ 20.7

Expenditures • Overall costs for health benefit premiums increase by approximately 6 percent • Required district contributions for PERA, the employees’ retirement fund,

increased by 0.25 percentage points effective January 1, 2017 • Divisions reduced total budgets by 2.0%, including salary and benefits


Consolidating Revenues, Expenditures, and Changes in Fund Balance

Unaudited ($'s in Thousands)

2016-17

Actual

2017-18

Budget General Fund

Special

Programs Risk CPP Total

Fund balances - beginning of year 41,742$ 40,672$ 37,247$ 2,690$ 2,300$ - 42,237$

REVENUES

Local:

Property taxes 99,354 116,608 118,120 - - - 118,120

Specific ownership 12,319 10,612 10,612 - - - 10,612

Tuition 1,138 908 42 729 - 5 776

Gifts and grants 64 153 - - - - -

Charges for services 3,336 3,560 4,768 - - - 4,768

Other 6,021 7,425 4,671 979 - - 5,650

Cash in lieu of land dedication - -

Rentals of buildings 1,161 1,200 - 1,071 - - 1,071

Earnings on investments 1,387 1,000 1,200 - - - 1,200

State: -

State equalization 240,313 238,244 251,314 - - - 251,314

State equalization (charter schools) (31,562) (37,771) (43,050) - - - (43,050)

Vocational education 1,138 1,300 1,250 - - - 1,250

Special education 8,190 8,024 8,264 - - - 8,264

Transportation 1,520 1,250 1,575 - - - 1,575

English Language Proficiency Act 5,896 5,896 5,963 - - - 5,963

READ Act 3,104 3,104 3,557 - - - 3,557

Gifted and talented 389 389 389 - - - 389

School To Work Alliance Program - - - - - - -

Federal grants 142 100 100 - - - 100

Total revenues 353,911 362,004 368,775 2,778 - 5 371,558

OTHER FINANCING SOURCES (USES)

Transfers in:

General Fund 13,514 14,847 - 1,666 5,615 7,246 14,527

Grants fund - - - - - - -

Print service - - - - - - -

Transfers out:

Special programs (1,265) (1,334) (1,666) - - - (1,666)

Risk fund (5,565) (5,615) (5,615) - - - (5,615)

Colorado Preschool Program (6,809) (7,898) (7,246) - - - (7,246)

Nutrition services (500) (500) (500) - - - (500)

Grants fund - - - - - - -

Pickens Post-Secondary fund - - - - - - -

Athletic fund (320) (360) (360) - - - (360)

Capital projects fund (289) (5,836) (4,020) - - - (4,020)

Total other financing sources (uses) (1,235) (6,696) (19,407) 1,666 5,615 7,246 (4,880)

TOTAL RESOURCES AVAILABLE 394,419 395,979 386,614 7,134 7,915 7,251 408,915

Combining General Funds 2018-19



Budget Schedule of Revenues, Expenditures, and Changes in Fund Balance

General Funds - All




2016-17

Actual

2017-18

Budget General Fund

Special

Programs Risk CPP Total

EXPENDITURES

Current:

Instruction 195,372 195,935 185,038 3,439 5 4,036 192,518

Pupil support 28,211 27,861 27,376 138 - 479 27,994

Instructional staff support 17,676 21,071 22,781 128 30 67 23,006

General administration 5,710 7,081 6,171 30 - 347 6,548

School administration 33,356 33,146 28,402 350 - 2,321 31,073

Business administration 3,807 5,862 5,775 - - - 5,775

Operations and maintenance 33,067 33,688 32,392 1,878 12 - 34,281

Transportation services 10,325 8,627 8,683 11 - - 8,693

Personnel/data/risk management 17,909 18,369 11,957 50 6,334 - 18,341

Other support services 5,575 7,295 9,360 1,092 - - 10,452

Facilities acquisition and improvements 2,738 333 297 19 - - 316

Contingency - Salary/Benefit Adjustments 13,291 13,291

Interest - - - - - - -

Total expenditures 353,746 359,268 351,521 7,134 6,382 7,251 372,288

APPROPRIATED RESERVES

TABOR emergency reserve 10,452 11,075 - - - 11,075

Fiscal management 5,211 5,539 - - - 5,539

Certificates of participation - - - - - -

Other reserves 2,190 2,050 - 1,533 - 3,583

Unassigned reserve 18,859 16,428 - - - 16,428

Total appropriated reserves 36,712 35,093 - 1,533 - 36,626

Net change in fund balances (1,070) (3,960) (2,154) (2,690) (767) - (5,610)

Fund balances - end of year 40,672 36,712 35,093 - 1,533 - 36,626


General Used to account for and report all financial resources not accounted for and reported in another fund, including Nutrition Services, Bond Redemption, Capital Reserve and Building. Any lawful expenditure of the school district, including any expenditure of a nature that could be made from any other fund, may be made from the General Fund. Typically, categorical programs-such as special education, gifted and talented education, vocational education, transportation and E.L.P.A. (English Language Proficiency Act) are funded by both state categorical revenues and General Fund subsidies. It is recommended that these categorical programs be reported in the General Fund rather than in a special revenue fund (i.e., Grants Fund).



2016-17

Actual

2017-18

Budget

2018-19

Budget

Fund balances - beginning of year 37,860$ 37,851$ 37,247$

REVENUES

Local:

Property taxes 99,354 116,608 118,120

Specific ownership 12,319 10,612 10,612

Tuition 109 42 42

Gifts and grants - 150 -

Charges for services 3,336 3,560 4,768

Other 4,363 5,447 4,671

Cash in lieu of land dedication - - -

Earnings on investments 1,376 1,000 1,200

State:

State equalization 240,313 238,244 251,314

State equalization (charter schools) (31,562) (37,445) (43,050)

Vocational education 1,138 1,300 1,250

Special education 8,190 8,024 8,264

Transportation 1,520 1,250 1,575

English Language Proficiency Act 5,896 5,896 5,963

READ Act 3,104 3,104 3,557

Gifted and talented 389 389 389

School to Work Alliance Program - - -

Federal grants 142 100 100

Total revenues 349,988 358,282 368,775


Transfers in:

Print service - -

Special programs fund - -

Transfers out:

Special programs (1,265) (1,334) (1,666)

Risk fund (5,565) (5,615) (5,615)

Colorado Preschool Program (6,809) (7,898) (7,246)

Nutrition services (500) (500) (500)

Grants fund - - -

Pickens Post-Secondary fund - - -

Athletic fund (320) (360) (360)

Capital projects fund (289) (5,836) (4,020)

Total other financing sources (uses) (14,749) (21,543) (19,407)

TOTAL RESOURCES AVAILABLE 373,098 374,589 386,614




General Fund




2016-17

Actual

2017-18

Budget

2018-19

Budget

EXPENDITURES

Current:

Instruction 189,499 188,391 185,038

Pupil support 28,027 27,316 27,376

Instructional staff support 17,372 20,655 22,781

General administration 5,359 6,710 6,171

School administration 30,051 30,282 28,402

Business administration 3,784 5,862 5,775

Operations and maintenance 32,109 31,757 32,392

Transportation services 10,312 8,607 8,683

Personnel/data/risk management 11,830 12,246 11,957

Other support services 4,547 6,275 9,360

Facilities acquisition and improvements 2,358 32 297

Contingency - Salary/Benefit Adjustments 13,291

Interest - -

Total expenditures 335,248 338,130 351,521


TABOR emergency reserve 10,452 11,075

Fiscal management 5,211 5,539

Other reserves 2,050 2,050

Unassigned reserve 18,747 16,428

Total appropriated reserves 36,459 35,093

Net change in fund balances (9) (1,391) (2,154)

Fund balances - end of year 37,851 36,459 35,093


Special Programs – Carryover Fund This optional sub-fund of the General Fund is used to account for programs of the district such as aquatics, before & after school programs and the district’s vocational building trades program. Financing for these projects is provided through various local revenues and transfers. Certain programs receive subsidies or allocations from general fund revenues. These programs include ASCENT, instrumental music, drama, visual and performing arts, yearbook, GED testing and destination imagination. Transfer to these programs exceed $1.2 million. The district utilizes this sub-fund to carryover unspent revenues and transfers within a specific program through subsequent appropriations. As these balances accumulate, other general fund monies may also be paying for similar programs without the ability to carryover unspent appropriations.



2016-17

Actual

2017-18

Budget

2018-19

Budget

Fund balances - beginning of year 1,470$ 1,845$ 2,690$

REVENUES

Local:

Tuition 1,013 866 729

Earnings on investments - - -

Rentals of buildings 1,161 1,200 1,071

Gifts and grants 64 3 -

Other 1,306 1,979 979

Total revenues 3,545 4,048 2,778


Transfers in:

General fund 1,138 1,334 1,666

Transfers out:

General fund - -

Special program: Pickens - -

Total other financing sources (uses) 1,138 1,334 1,666


EXPENDITURES

Current:

Instruction 1,631 3,180 3,439

Pupil support 53 145 138

Instructional staff support 108 135 128

General administration 0 24 30

School administration 434 391 350

Business administration 23 - -

Operations and maintenance 948 1,919 1,878

Transportation services 13 20 11

Personnel/data/risk management 15 - 50

Other support services 705 1,021 1,092

Facilities acquisition and improvements 380 302 19


Net change in fund balances 375 (1,755) (2,690)

Fund balances - end of year 1,845$ 90$ -




General Fund - Special Programs



Risk

This sub-fund of the general fund allows the district to separate risk management accounting, and maintain a self-balancing set of records specific to risk management insurance reserve requirements for transfers made to the fund. Expenditures in this fund include the cost of risk and casualty insurance premiums and claims, including insurance protection for the District and self-insured property and casualty claims. Funding for the Risk Fund is provided by an allocation from the General Fund to ensure an assigned fund balance of at least $1,200,000, eight times the district’s general liability deductible. The district's risk management policy includes various forms of loss prevention, control and risk transfer. 2018 – 2019 Insurance Renewal Package

Protection Deductible Estimated Premium

Auto Liability $150,000 SIR $ 125,000 Builder’s Risk (Mrachek, Vista Peak, etc) 5,000 $ 27,000 Crime $ 50,000 $ 10,000 Cyber Risk $100,000 $ 52,000 Fiduciary $ 10,000 $ 7,000 Foreign Travel Liability zero $ 5,500 General Liability + E & O $150,000 SIR $ 345,000 Homebuilder Liability Policy (Daybreak) $ 1,000 $ 7,000 License & Permit Bond $10,000 limit $ 125 Pollution (3 yr. policy) $25,000 $ 70,000 Property $10,000 boiler & $ 550,000 machinery & auto; 1% value/unit hail/wind, $25,000 all other Public Officials Bond $10,000 limit $ 200 Student Malpractice zero $ 6,000 Violent & Malicious Acts $ 5,000 $ 20,000 Workers’ Compensation $100,000 SIR $1,900,000 Total Insurance Premiums $3,124,825 Broker Fees $ 30,000



2016-17

Actual

2017-18

Budget

2018-19

Budget

Fund balance, beginning of year

Assigned to risk related activity 1,200$ 696$ 2,300$

REVENUES

Local:

Earnings on investments 11 - -

Other 30 - -

Federal - - -

Total revenues 41 - -


Flood related costs - - -

Transfers in:

General fund 5,565 5,615 5,615



EXPENDITURES

Current:

Instruction 13 5 5


Operations and maintenance 10 12 12

Personnel/data/risk management 6,064 6,123 6,334



Risk related activity - 140 1,533

Net change in fund balances (504) (555) (767)

Fund balance, end of year

Assigned to risk related activity 696$ 140$ 1,533$




General Fund - Risk



Colorado Preschool Program This fund allows the district to separate the Colorado Preschool Program (CPP) accounting, and maintain a self-balancing set of records specific to CPP requirements for allocations of state funding and general fund transfers. Expenditures from the fund shall only be made to pay the costs of providing preschool services directly to children enrolled in the preschool program. Such costs include teacher and paraprofessional salaries and benefits, supplies and materials, home visits, the entire cost of any preschool program contracted services, any associated professional development activities, costs that a district would not otherwise have incurred but for the services provided in conjunction with the five percent of such overhead costs. Any monies remaining in the fund at the end of the year shall remain in the fund.



2016-17

Actual

2017-18

Budget

2018-19

Budget

ASSUMPTIONS

CPP funded pupil count 909.5 903.0 865.5

Total program per pupil revenue 7,486.94$ 7,974.00$ 8,208.00$

CPP allocation 6,809$ 7,201$ 7,104$

Additional general fund transfer above the

CPP allocation - 697$ 478$


Restricted for CPP 1,212$ 280$ -

REVENUES

Local:

Tuition 15 8 5

Total revenues 15 8 5


Transfers in:

General fund 6,809 7,898 7,582

Transfers out:

Charter schools - (326) (336)



EXPENDITURES

Current:

Instruction 4,229 4,359 4,036




School administration 2,871 2,473 2,321


Net change in fund balances (932) (257) -


Restricted for CPP 280$ 23$ -




General Fund - Colorado Preschool Program



Special Revenue Funds Used to account for and report the proceeds of special revenue sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects. A separate fund may be used for each restricted source. The district uses five special revenue funds:

Grants Nutrition Services Athletic Medicaid Pickens Post-Secondary


Grants This fund is used to record financial transactions for grants received for designated programs funded by federal, state or local sources.



2016-17

Actual

2017-18

Budget

2018-19

Budget


Restricted for grants - - -

REVENUES

Local:

Gifts and grants 1,418 2,999 946

State:

Grants 2,158 2,524 1,103

Federal grants 30,040 30,964 29,595

New Grant Estimate - -

Total revenues 33,615 36,487 31,644


Transfers in:

General fund - - -

Transfers out:

General fund - - -

Total other financing sources (uses) - - -


EXPENDITURES

Current:

Instruction 16,145 15,920 13,169

Pupil support 5,232 5,202 4,608

Instructional staff support 6,575 8,608 9,080

General administration 1,889 2,623 2,704


Business administration 31 - -

Operations and maintenance 5 1 -

Transportation services 8 12 8

Personnel/data/risk management 1,394 697 557

Other support services 825 961 1,105

Facilities acquisition and improvements 1,301 260 310


Net change in fund balances - 2,000 -


Restricted for grants - 2,000$ -




Special Revenue Fund - Grants Fund








2017-18

Budget

2018-19

Budget

Local:

Denver Foundation - Restorative Justice - -

Colorado Health Foundation - Virginia Ct Playground - -

Kaiser Permanente Thriving Schools Initiative The Denver Foundation- -

5th Gear:Prevention of Excessive Weight Gain in 5th Graders 14,397 -

Colorado Health Foundation 200,000 200,000

Temple Hoyne Buell Foundation - Preschool Transitions Initiative112,500 -

Tony Grampsas 53,900 36,173

The Rose Foundation - Action Zones - 200,000

Colorado Health Foundation - AuMHC Bridge Grant - -

Great Outdoors Colorado 100,000

The Denver Foundation - Action Zones - -

Colorado Legacy Foundation NMS Initiative - -

Colorado Youth Matters 14,906

Compass 21st Century 4,800 4,500

Colorado Health Local Impementation - 266,843

Lowe's Toolbox for Education 5,733

Communities in School 425,000 200,000

Target Youth Wellness - APS Community Gardens 100,000

Out-of-School Time Physical Activity 124,243

Fab School Labs 100,000

Other local grants 96,499 37,984

Total Local Grants 1,351,978 945,500

State:

Best Capital Construction 1,300,000 -

Expelled and At Risk Students - -

Financial Aid 408,417

Gifted and Talented - -

School to Work Alliance Program 173,816

School Turnaround Leaders Development Program 83,932 -

Scholl Counselor Grant 58,400 477,480

CDPHE School Based Health Center - Crawford 342,607 320,714

CDPHE SBH Aurora Central

CDPHE - Planning Grant Gateway High School 100,000

Perkins -

School Health Professional Grant - -

Comprehensive Health 30,000 30,000

Stipends for National Board Certifies Educators - -

Other state grants 97,782 1,400

Total State Grants 2,321,138 1,103,410







2017-18

Budget

2018-19

Budget

Federal:

Title I Grants 14,589,780 13,783,763

Special Education 7,602,676 7,802,724

Education of Migrant Children 1,447,675 1,302,908

English Lanaguage Acquisition 1,132,498 1,096,238

Title II Part A Improving Teacher Quality 1,960,591 1,690,367

Federal Pell Grant Program 839,985 -

School Improvement Grants 535,486 1,607,716

Diagnostic Review and Improvement Planning -

Perkins Secondary and Post Secondary 653,958 -

Twenty-First Century Community Learning Centers 639,945 366,000

Career and Technical Education - -

Colorado Project Aware 350,000 484,630

Charter Schools 606,500 1,220,110

Colorado Graduation Pathways - -

School-to-Work Alliance Program 169,624 -

Education for Homeless Children and Youth - -

Advanced Placement Program - -

Supplemental Education Opportunity Grants -

ESCAPE Grant -

Title IIIA Immigrant -

Other Federal 393,830 240,138

Federal Work Study Program

SEOG Financial Aid 23,762

Indian Education 18,170

Total Federal Grants 30,964,480 29,594,594

New Grants Estimate -

Transfers - -

Total Grants 34,637,596 31,643,504


Nutrition Services This fund is used to record financial transactions related to food service operations, including USDA school breakfast and lunch reimbursements, state reimbursements and paid meals.


Restated


2016-17

Actual

2017-18

Budget

2018-19

Budget


Assigned to nutrition services 3,263 3,748 3,748

REVENUES

Local:

Charges for services 1,414 1,853 1,812

Other 2 2 -


State:

Grants 284 218 221

Federal grants 15,273 14,959 15,014

Total revenues 16,978 17,032 17,047


Transfers in:

General fund 500 500 500

Total other financing sources (uses) 500 500 500


EXPENDITURES

Current:

Food service operations 16,994 19,352 20,105

Facilities acquisition and improvements - - -




Assigned to nutrition services 3,748 1,928 1,190




Special Revenue Fund - Nutrition Service Fund



Athletic This fund is used to record financial transactions related to school-sponsored pupil intrascholastic and interscholastic athletic and other related activities. These activities are supported in whole or in part by revenue from pupils, gate receipts and other fund-raising activities.



2016-17

Actual

2017-18

Budget

2018-19

Budget


Assigned to athletic activity 100 99 71

REVENUES

Local:

Pupil activities 372 352 365

Other 3 1 -

Total revenues 375 354 365


Transfers in:

General fund 320 360 360

Total other financing sources (uses) 320 360 360

TOTAL RESOURCES AVAILABLE 795 813 796

EXPENDITURES

Current:

Instruction 696 683 796

Total expenditures 696 683 796

Net change in fund balances (1) 31 (71)


Assigned to athletic activity 99 130 -




Special Revenue Fund - Athletic Fund



Medicaid In 1997, the Colorado Legislature enacted legislation authorizing school districts to receive and encumber Medicaid reimbursements. This fund is used to account for Medicaid reimbursements that support local school health and related services. Funding is also intended to increase access to preventative and primary care services for low-income, under-insured and uninsured school aged children. The Colorado School Health Services (SHS) Program administered by the Department of Health Care Policy and Financing (the Department) administers this program which allows school districts to access federal Medicaid funds for delivering Medicaid allowable school health services to Medicaid eligible children. Districts may also receive funding through the Medicaid Administrative Claiming (MAC) component for performing administrative activities which include service coordination, outreach and enrollment and administrative functions that support the SHS program. This enables districts to support local school health and related health services via Medicaid funds without requiring additional state or local expenditures. Reimbursement received through the SHS Program shall be used by the district to provide additional and expanded health services. Funding is also intended to increase access to preventative and primary care services for low-income, under-insured, and uninsured school-aged children. The Local Service Plan (LSP) was developed after collaboration with a series of meetings and surveys with individuals and groups, including parents and staff, Tri-County Department of Health, etc. This LSP has been approved by the board of education, the Medicaid Consortium, and the Colorado Department of Education. An Annual Expenditure Report is submitted each year to the Colorado Department of Education for legislative review. The district is a member of the Colorado School Medicaid Consortium which provides technical assistance with claims and billing, software purchases specifically customized for Colorado school districts, ongoing staff training on service and claiming procedures, monthly eligibility statements and tracking reports, cost reporting, and the random moment of time study. The program has two different and exclusive components; receiving reimbursements from the federal government for providing IEP health services to Medicaid eligible students and using these funds to enhance health services to all students. The statute allows districts to be reimbursed through federal matching funds for IEP health services provided by Medicaid qualified providers to Medicaid eligible students during school hours. Matching funds are required to be used to expand health services for all children. Funds are intended to enhance or expand the availability of health services to students and should not be used to fund services that districts are required to deliver under federal or state law. The legislation allows for up to 30% of these reimbursed funds to be used for initiatives to increase access to health care for low-income students. Because the intent of this legislation is:

• Support and enhance local school health programs for all students


• Increase access to preventive and primary health care services for low-income, uninsured and underinsured children

• Improve care coordination between schools and health care providers • Address unmet health needs for all students in the District

In addition to those programs already supported in 2013, 2014 and 2015, the 2015-2020 LSP includes the following:

• Capital and non-capital support for existing and additional school based health centers; School Based Health Center Case Manager/Coordinator 1FTE;

• Increased Mental – Social and behavioral health including-Purchase and implement Signs of Suicide Curriculum; HEARTs program expansion; 3 FTE DORA licensed mental health professionals; additional mental health provider professional development;

• Increase and support professional nursing services for APS students-7 FTE School nurse positions; 2 additional Medicaid Clerk positions;

• Continued support for specialized transportation services- purchase 2 fully equipped buses;

• Support District wellness coordinator-1 FTE qualified wellness coordinator; • Enhance the provision of early childhood screening-1 FTE licensed audiologist; • Continued support for materials, supplies and professional development for ESS; • Continued support of dental, mental health, medical services for uninsured

students



2016-17

Actual

2017-18

Budget

2018-19

Budget


Restricted for Medicaid 7,470 7,505 6,000

REVENUES

Local:

Gifts and grants 0 - -

Medicaid reimbursements 4,703 2,816 2,816



EXPENDITURES

Current:

Pupil support 4,668 10,321 8,816

General administrative - -




Restricted for Medicaid 7,505 - -




Special Revenue Fund - Medicaid Fund



Pickens Post-Secondary This fund is used to account for the tuition-based activities of the Pickens Post-Secondary Fund. Pickens Technical College provides vocational programs offered for post-secondary credit under the standards established by the state board for community college and occupational educations. Pickens Technical College Master Plan Capital Improvement Project Objectives:

• Increase access and opportunity for students • Maximize current square footage • Provide space to add new programs

In 2016-17 Pickens Technical College:

• Upgraded existing water tap • Implement Culinary Arts Program

The facility improvements, in addition to a lower revenue trend, required a transfer from the Building Fund in 2016-17 to ensure fund balance did not fall below zero ($0). Diligent budget oversight by the leadership at Pickens Technical College has poised the program to begin 2018-19 with a healthy fund balance. Going forward, expenditures cannot exceed revenues.



2016-17

Actual

2017-18

Budget

2018-19

Budget


Restricted for student fees 716 2,871 3,171

REVENUES

Local:

Pupil activities 34 35

Tuition 3,835 3,720 4,265

Activity fees 149 115 -

Gifts and grants 2 - -

Other 0 - -



Transfers in:

General fund 126 - -

Building fund 2,850 - -

Total other financing sources (uses) 2,977 - -


EXPENDITURES

Current:

Instruction 2,717 6,136 3,441


Instructional staff support 473 366 3,605

General administration 0 - -


Business administration 27 26 40

Other support services 69 - -

Facilities acquisition and improvements 1,278 - -


Net change in fund balances 2,154 (2,871) (3,171)


Restricted for student fees 2,871 0 -




Special Revenue Fund - Pickens Post-Secondary Fund



Debt Service Fund – Bond Redemption This fund is used to account for the accumulation of property tax revenues for and the payment of principal, interest and related expenses on long-term general obligation debt. The entire fund balance is appropriated for the purpose of scheduled payments of bond principal and interest and the defeasance of outstanding debt. Outstanding net general obligation debt as of June 30, 2017, is $491.8 million. For more information on the district’s long-term debt, refer to Note 6, Noncurrent Liabilities, in the Notes to the Financial Statements included in the Comprehensive Annual Financial Report (CAFR) for the period ending June 30, 2017 (available online at http://aurorak12.org/about-aps/finances).

Computation of Legal Debt Margin Pursuant to state law, the district has a limit of bonded indebtedness of the greater of 20.0 percent of its valuation for taxable property as it exists on December 10 prior to the date of issuance or 6.0 percent of its statutory actual valuation of the taxable property in the district as of the December 10 prior to the date of issuance. Additionally, the limit on bonded indebtedness is increased to 25 percent of its valuation for taxable property of the district if such district qualifies as a “high growth” district. As of June 30, 2017, the district’s debt limit is based on the 6 percent limit, approved by voters of the district in November 2016. The debt limit is only applicable at the time of issuance of bonds. Refunding bonds may be issued notwithstanding the debt limit because they are issued at a lower interest rate and would save the district money. The percentages and amounts used in the following calculation are based on the December 2017 assessed value and the June 30, 2017 outstanding general obligation bonds payable.

Debt Limit Factors Actual Percentage of

Actual Valuation Valuation

Valuation – Adams County $4,915,704,882

Valuation – Arapahoe County 16,019,321,429

Total valuation 20,935,026,311

Apply percentage 6.00%

Legal debt limit 1,256,101,579 6.00% Less general obligation bonds payable 491,840,604 2.35% Debt margin $764,260,975 3.65%

http://aurorak12.org/about-aps/finances



2016-17

Actual

2017-18

Budget

2018-19

Budget

ASSUMPTIONS

Certified net assessed valuation 2,174,589$ 2,558,062$ 2,583,642$

Certified Mill levy rate 23.000 23.000 23.000

Certified taxes to be collected 50,016$ 58,835$ 59,424$

Revenue divided by certified taxes 98.9% 98.9% 98.9%


Restricted for debt service 37,115$ 47,513$ 52,046$

REVENUES

Local:

Property taxes 48,941 58,835 58,541

Earnings on investments 164 125 278

Total revenues 49,105 58,960 58,819


EXPENDITURES

Current:


Debt service:

Principal 20,925 31,180 30,850

Interest 17,774 23,231 21,853

Debt Issuance Cost 20


OTHER FINANCING SOURCES/(USES)

Issuance of Long-term Debt 3,665

Premium on Long-term Debt 460

Payments to Escrow (4,105)

Total Other Finance Sources/(Uses) 20 -


Restricted for debt service - 52,036 58,153



Restricted for debt service 47,513$ - -

Debt burden ratio:

Total revenues / total expenditures 1.27 1.08 1.12

Benchmark is equal to or greater than 1.00

Source: Office of the State Auditor




Debt Service Fund - Bond Redemption Fund



Capital Project Funds Used to account for and report financial resources that are restricted, committed or assigned to expenditures for the ongoing capital needs of the District. The district uses two capital project funds: building fund and capital reserve fund.


Building This fund is used to account for all resources available for acquiring capital sites, buildings and equipment. Examples of such resources include bond sale proceeds, interest, grants, donations and interfund transfers. The district’s funding was provided by the sale of the 2008, 2010 and 2017 General Obligation Bonds. Additionally, the expected proceeds from the BEST grant will be accounted for in this fund. Resources available at the end of the fiscal year are restricted for capital projects.



2016-17

Actuals

2017-18

Budget

2018-19

Budget


Restricted for capital projects 12,973 196,840 148,719

REVENUES

Local:

Earnings on investments 884 1,494 -

State:

Grants 2,979 -

Total revenues 3,863 1,494 -


Transfers out:

Pickens Post-Secondary fund (2,850) - -

Capital projects fund (29,326) - -

General obligation bonds issued 200,000 - -

Premium on debt issued 32,760 - -

Total other financing sources (uses) 200,584 - -


EXPENDITURES

Current:

Business administration 38 72 77

Personnel/data/risk management 71 - 1,224

Other support services - - 139

Facilities acquisition and improvements 19,203 194,589 147,278

Debt service:

Bond issuance costs 1,268 -



Restricted for capital projects - - -



Restricted for capital projects 196,840 3,673 -




Capital Projects Fund - Building Fund



Capital Reserve This fund accounts for transfers from the General Fund and other revenue sources allocated or earned in this fund. Associated expenditures are for the ongoing capital needs of the District, such as technology, capital projects, deferred maintenance, heating, ventilation, and air conditioning (HVAC) projects, vehicles, and roofing projects. On September 1, 2016, the district executed a Master Lease Purchase Agreement with JPMorgan Chase Bank in an amount not to exceed $12 million for the purpose of acquiring approximately 80 school buses, and other essential equipment over an approximate five-year period. As of December 1, 2017, the amount borrowed on the Master Lease is $4.3 million. The district plans to borrow an additional $1.9 million in 2018-19.



2016-17

Actual

2017-18

Budget

2018-19

Budget


Restricted for capital projects 2,112 58 1,502

REVENUES

Local:


Other 67 - 500

Total revenues 70 - 500


Transfers in:

General fund 289 5,836 4,020

Building fund 29,326 - -

Capital leases 2,411 1,904 1,803



EXPENDITURES

Current:

Operations and maintenance 931 1,260 614

Transportation services 1,510 2,184 1,823

Facilities acquisition and improvements 22 3,753 4,717

Debt service:

Principal 30,980 468 607

Interest 709 32 64


Net change in fund balances (2,054) 43 (1,502)


Restricted for capital projects 58 101 -




Capital Projects Fund - Capital Reserve Fund



Informational Only Fiduciary Funds:

Agency Fund: Pupil Activity Fund – Non-Subsidized Fund This fund is used to record financial transactions related to school-sponsored pupil organizations and activities. These activities are self-supporting and do not receive any direct or indirect district support. Agency funds are used to account for assets held for these organizations. Agency funds are custodial in nature and do not involve measurement of operations.



2016-17

Actual

2017-18

Estimate

2018-19

Estimate

Due to student groups,

beginning of year 1,442 1,648 1,648

Additions 3,084 2,700 2,700

Deletions 2,878 2,700 2,700

Due to student groups,

end of year 1,648 1,648 1,648

Colorado legal compliance does not require budgets for fiduciary funds (trust and agency funds).



Agency Fund - Pupil Activity Fund - Non-Subsidized Fund

For the Year Ended June 30, 2019


Trust Fund: Health Trust Fund The Health Trust Fund, also a fiduciary fund, was created on July 1, 2010, and is used to account for the district’s self-insured dental insurance program and the employee-funded medical flexible spending accounts. Both employee and employer dental premiums fund dental claims that are processed through the dental insurance carrier. Medical flexible spending accounts are processed by a third-party administrator. The Health Trust Fund reports assets held by the district in a trustee capacity for employees and therefore cannot be used to support the government’s own programs. The fund uses the economic resources measurement focus and the accrual basis of accounting.



2016-17

Actual

2017-18

Estimate

2018-19

Estimate

Held in trust for employee benefits,

beginning of year 2,193 1,273 1,347

ADDITIONS

Contributions:

Employer contributions 8 885 885

Employee contributions 1,354 1,345 1,345

Total contributions 1,363 2,230 2,230

Investment activity:

Investment earnings 2 2 2

Investment expense (4) (4) (4)

Net investment loss (2) (2) (2)

Total additions, net 1,361 2,228 2,228

DEDUCTIONS

Benefits 2,114 1,958 1,958

Administrative expense 166 162 162

Total deductions 2,280 2,120 2,120

Change in net position (920) 108 107

Held in trust for employee benefits,

end of year 1,273 1,381 1,455

Colorado legal compliance does not require budgets for fiduciary funds (trust and agency funds).



Trust Fund - Health Trust Fund

For the Year Ended June 30, 2019


Appendix: Individual School and Division Budgets Elementary ........................................................................................................ A-1

Altura ........................................................................................................... A-2 Arkansas ...................................................................................................... A-3 Century ........................................................................................................ A-4 Crawford ...................................................................................................... A-5 Dalton .......................................................................................................... A-6 Dartmouth .................................................................................................... A-7 Elkhart .......................................................................................................... A-8 Fletcher Community School ........................................................................ A-9 Fulton Academy of Excellence ................................................................... A-10 Iowa ........................................................................................................... A-11 Jewell ......................................................................................................... A-12 Kenton ....................................................................................................... A-13 Lansing ...................................................................................................... A-14 Laredo ........................................................................................................ A-15 Lyn Knoll .................................................................................................... A-16 Montview .................................................................................................... A-17 Paris ........................................................................................................... A-18 Park Lane .................................................................................................. A-19 Peoria ........................................................................................................ A-20 Sable .......................................................................................................... A-21 Side Creek ................................................................................................. A-22 Sixth Avenue .............................................................................................. A-23 Tollgate ...................................................................................................... A-24 Vassar ........................................................................................................ A-25 Vaughn ...................................................................................................... A-26 Virginia Court ............................................................................................. A-27 Wheeling IB World School ......................................................................... A-28 Yale ............................................................................................................ A-29

Combined Elementary and Middle Schools ..................................................... A-30 Aurora Frontier P-8 .................................................................................... A-31 Aurora Quest K-8 ....................................................................................... A-32 Boston K-8 ................................................................................................ A-33 Clyde Miller P-8 ......................................................................................... A-34 Edna & John W. Mosley P-8 ...................................................................... A-35 Murphy Creek P-8 ..................................................................................... A-36 Vista PEAK Exploratory P-8 ....................................................................... A-37

Middle Schools ................................................................................................ A-38 Aurora Hills ................................................................................................ A-39 Columbia .................................................................................................... A-40 East ............................................................................................................ A-41


Mrachek ..................................................................................................... A-42 North M.S. Health Sciences & Technology Campus ................................. A-43 South ......................................................................................................... A-44

Combined Middle and High School ................................................................. A-45 Aurora West College Preparatory Academy (6-12) .................................... A-46

High Schools ................................................................................................... A-47 APS Online ................................................................................................ A-48 Aurora Central............................................................................................ A-49 Gateway ..................................................................................................... A-50 Hinkley ....................................................................................................... A-51 Rangeview ................................................................................................. A-52 Vista Peak Preparatory .............................................................................. A-53 William Smith ............................................................................................. A-54

Additional Schools ........................................................................................... A-55 Options School........................................................................................... A-56 Pickens Technical College ......................................................................... A-57

Divisions ............................................................................................................ B-1

EARLY CHILDHOOD EDUCATIONEarly Childhood in Aurora Public Schools

15751 E. 1st Ave.Aurora, Colorado 80011Main Office: 303-364-9371http://ece.aurorak12.org/

2016 2017 2018 2016-17

Actual 2017-18 Budget

2018-19Budget

SALARIESLicensed 7.00 6.97 5.50 384,863$ 471,251$ 377,270$ Classified/Pro Tech 17.16 14.87 15.75 452,801 430,713 453,806 Directors/Administrators 4.00 4.00 3.00 387,049 389,298 269,428 Total Staffing/Salaries 28.16 25.84 24.25 1,224,713 1,291,262 1,100,504

NON-SALARY EXPENDITURESBenefits 409,721 426,961 402,009 Purchased Services 71,696 14,232 132,810 Supplies 21,718 140,308 189,255 Equipment 312 2,000 2,884 Other 4,989 800 48,100 Total Non-Salary Expenditures 508,436 584,301 775,058

GRAND TOTAL 1,733,149$ 1,875,563$ 1,875,562$

This budget serves the following Early Childhood sites:

APS Early Beginnings: A Zoom Site Jamaica Early Childhood CenterLaredo Early Childhood Center Meadowood Early Childhood Center

BUDGETED STAFFING

The District supplements the Early Childhood Education program over and above the Colorado Preschool allocation; this budget depicts that allocation. The Colorado Preschool budget can be found in the Other Funds Section.

20% of all Learning Community Directors are charged to Early Childhood Education.

http://ece.aurorak12.org/

Elementary Schools

A-1

ALTURAAltura Elementary

1650 Altura BoulevardAurora, Colorado 80011Main Office: 303-340-3500http://altura.aurorak12.org

2016 2017 2018 2016-17

Actual 2017-18Budget

2018-19Budget

SALARIESLicensed 32.60 30.45 29.70 1,946,353$ 1,772,709$ 1,744,393$ Classified/Pro Tech 9.75 9.50 7.13 355,692 262,761 207,479 Directors/Administrators 2.00 2.00 2.00 170,923 174,609 177,347 Total Staffing/Salaries 44.35 41.95 38.83 2,472,969 2,210,079 2,129,219

NON-SALARY EXPENDITURESBenefits 789,858 749,473 735,570 Purchased Services 105,844 69,400 21,883 Supplies 92,874 59,124 23,736 Equipment 27,927 5,815 5,000 Other 3,706 2,500 1,250 Title I Distribution (453,874) (381,600) (285,750) Total Non-Salary Expenditures 566,335 504,712 501,689

GRAND TOTAL 3,039,303$ 2,714,791$ 2,630,908$

Student Enrollment 544 496 455 Cost per Student 5,587$ 5,473$ 5,782$

BUDGETED STAFFING

Excludes: centralized Support Services, centralized Equity in Learning and school based grants.

HOME OF THE WILDCATS

A-2

http://altura.aurorak12.org/

ARKANSASArkansas Elementary

17301 E Arkansas AveAurora, Colorado 80017Main Office: 303-755-0323http://arkansas.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 575,143 547,324 549,841 Purchased Services 9,956 5,020 6,250 Supplies 35,015 25,170 60,739 Equipment 957 - - Other 3,239 - 6,500 Total Non-Salary Expenditures 624,309 577,514 623,330

GRAND TOTAL 2,462,782$ 2,287,288$ 2,280,451$


BUDGETED STAFFING



A-3

http://arkansas.aurorak12.org/

CENTURYCentury Elementary School

2500 South Granby WayAurora, Colorado 80014Main Office: 303-745-4424http://century.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget

SALARIESLicensed 19.80 18.35 16.40 1,059,693$ 1,003,393$ 939,847$ Classified/Pro Tech 7.25 3.75 5.75 150,359 106,323 161,547 Directors/Administrators 1.00 1.00 1.00 108,160 117,204 110,662 Total Staffing/Salaries 28.05 23.10 23.15 1,318,212 1,226,920 1,212,056

NON-SALARY EXPENDITURESBenefits 429,110 404,358 419,528$ Purchased Services 45,828 5,000 31,154$ Supplies 41,284 57,583 66,642$ Equipment 5,925 - -$ Other 6,369 650 1,350$ Total Non-Salary Expenditures 528,516 467,591 518,674

GRAND TOTAL 1,846,728$ 1,694,511$ 1,730,730$


BUDGETED STAFFING


HOME OF THE EAGLES

A-4

CRAWFORDCrawford Elementary

1600 Florence StreetAurora, Colorado 80010Main Office: 303-340-3290http://crawford.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget



GRAND TOTAL 3,363,187$ 3,203,423$ 2,978,580$


BUDGETED STAFFING


HOME OF THE COUGARS

A-5

http://crawford.aurorak12.org/

DALTON HOME OF THE DALMATIONS

Dalton Elementary

17401 East Dartmouth AvenueAurora, Colorado 80013Main Office: 303-693-7561http://dalton.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 613,617 612,116 639,959 Purchased Services 14,761 10,921 8,504 Supplies 29,522 37,228 20,667 Equipment 2,142 2,220 1,500 Other 8,305 3,700 2,300 Total Non-Salary Expenditures 668,347 666,185 672,930

GRAND TOTAL 2,730,892$ 2,527,166$ 2,582,200$


BUDGETED STAFFING


A-6

http://dalton.aurorak12.org/

DARTMOUTHDartmouth Elementary

3050 South Laredo StreetAurora, Colorado 80013Main Office: 303-690-1155http://dartmouth.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 513,210 482,659 472,068$ Purchased Services 11,749 6,650 7,700 Supplies 16,632 43,763 42,364 Equipment - 1,000 - Other 1,714 300 900 Total Non-Salary Expenditures 543,305 534,372 523,032

GRAND TOTAL 2,145,109$ 1,865,965$ 1,865,735$


BUDGETED STAFFING


HOME OF THE DOLPHINS

A-7

http://dartmouth.aurorak12.org/

ELKHARTElkhart Elementary

1020 Eagle StreetAurora, Colorado 80011Main Office: 303-340-3050http://elkhart.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget



GRAND TOTAL 3,344,960$ 3,459,696$ 3,349,246$


BUDGETED STAFFING

HOME OF THE WOLVES


A-8

http://elkhart.aurorak12.org/

FLETCHER COMMUNITY SCHOOLFletcher Community School

10455 East 25th AvenueAurora, Colorado 80010Main Office: 303-343-1707http://fletcher.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget

SALARIESLicensed 32.68 12.25 9.80 1,624,809$ 779,651$ 586,792$ Classified/Pro Tech 10.25 9.00 6.00 292,217 251,203 205,021 Directors/Administrators 2.00 1.00 1.00 194,776 112,181 105,430 Total Staffing/Salaries 44.93 22.25 16.80 2,111,802 1,143,035 897,243

NON-SALARY EXPENDITURESBenefits 638,119 386,855 305,529 Purchased Services 57,353 29,600 54,652 Supplies 91,191 68,559 67,747 Equipment 24,024 5,000 - Other 3,346 1,800 5,000 Title I Distribution (314,352) (251,100) (62,250) Total Non-Salary Expenditures 499,681 240,714 370,678

GRAND TOTAL 2,611,483$ 1,383,749$ 1,267,921$


2016-17 enrollment K-82017-18 enrollment K-52018-19 enrollment grades 4 & 5

BUDGETED STAFFING


A-9

FULTONFulton Academy of Excellence - Pilot

755 Fulton StreetAurora, Colorado 80010Main Office: 303-364-8078http://fultonacademyofexcellence.com/

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 767,341 669,437 657,528 Purchased Services 54,675 57,489 65,831 Supplies 63,484 131,168 45,261 Equipment 59,996 72,302 - Other 13,570 9,000 - Title I Distribution (420,248) (313,200) (227,250) Total Non-Salary Expenditures 538,818 626,196 541,370

GRAND TOTAL 2,965,792$ 2,602,542$ 2,459,718$


BUDGETED STAFFING


A-10

IOWAIowa Elementary

16701 East Iowa AvenueAurora, Colorado 80017Main Office: 303-751-3660http://iowa.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 561,130 581,994 629,172 Purchased Services 38,456 38,481 16,877 Supplies 22,804 87,144 21,000 Equipment 15,001 6,250 10,000 Other 2,394 1,100 - Total Non-Salary Expenditures 639,786 714,969 677,049

GRAND TOTAL 2,426,106$ 2,416,662$ 2,464,134$


BUDGETED STAFFING


HOME OF THE BEARS

A-11

http://iowa.aurorak12.org/

JEWELLJewell Elementary

14601 East Jewell AvenueAurora, Colorado 80012Main Office: 303-751-8862http://jewell.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 529,094 566,773 600,973 Purchased Services 42,765 15,849 30,823 Supplies 74,465 84,111 29,048 Equipment - - 1,881 Other 4,390 500 2,000 Total Non-Salary Expenditures 650,713 667,233 664,725

GRAND TOTAL 2,453,557$ 2,324,841$ 2,392,249$


HOME OF THE JAGUARS

BUDGETED STAFFING


A-12

http://jewell.aurorak12.org/

KENTONKenton Elementary

1255 Kenton StreetAurora, Colorado 80010Main Office: 303-364-0947http://kenton.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 826,469 707,900 747,983 Purchased Services 79,537 175,698 128,729 Supplies 25,562 20,178 55,549 Equipment 11,268 - - Other 4,753 9,215 9,115 Title I Distribution (531,585) (430,200) (341,250) Total Non-Salary Expenditures 416,004 482,791 600,126

GRAND TOTAL 2,901,084$ 2,532,452$ 2,724,270$


HOME OF THE ROADRUNNERS

BUDGETED STAFFING


A-13

LANSINGLansing Elementary

551 Lansing StreetAurora, Colorado 80010Main Office: 303-364-8297http://lansing.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget



GRAND TOTAL 2,386,723$ 2,064,517$ 2,158,794$


HOME OF THE LEOPARDS

BUDGETED STAFFING


A-14

http://lansing.aurorak12.org/

LAREDOLaredo Elementary

1350 Laredo StreetAurora, Colorado 80011Main Office: 303-366-0314http://laredo.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget



GRAND TOTAL 2,970,096$ 2,627,620$ 2,599,676$


HOME OF THE LIONS


BUDGETED STAFFING

A-15

http://laredo.aurorak12.org/

LYN KNOLLLyn Knoll Elementary - Pilot

12445 East 2nd AvenueAurora, Colorado 80011Main Office: 303-364-8455http://lynknoll.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 592,095 450,466 448,948 Purchased Services 17,141 42,302 - Supplies 43,793 49,264 56,959 Equipment 4,083 1,000 - Other 3,114 1,351 - Title I Distribution (233,704) (83,250) (140,250) Total Non-Salary Expenditures 426,521 461,133 365,657

GRAND TOTAL 2,301,037$ 1,840,416$ 1,713,916$


HOME OF THE DRAGONS

BUDGETED STAFFING


A-16

MONTVIEWMontview Elementary

2055 Moline StreetAurora, Colorado 80010Main Office: 303-364-8549http://montview.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 738,891 673,879 689,396 Purchased Services 80,552 79,510 54,400 Supplies 69,765 27,364 8,996 Equipment - - - Other 6,378 2,434 3,000 Title I Distribution (380,424) (306,000) (236,250) Total Non-Salary Expenditures 515,162 477,187 519,542

GRAND TOTAL 2,878,846$ 2,533,721$ 2,555,000$


HOME OF THE BLUE MUSTANGS

BUDGETED STAFFING

excludes: centralized Support Services, centralized Equity in Learning and school based grants

A-17

PARISParis Elementary

1635 Paris StreetAurora, Colorado 80010Main Office: 303-341-1702http://paris.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 622,248 554,460 538,237 Purchased Services 88,041 80,673 60,500 Supplies 84,482 42,058 23,300 Equipment 2,047 216 - Other 5,144 1,146 5,100 Title I Distribution (387,760) (292,500) (213,000) Total Non-Salary Expenditures 414,203 386,053 414,137

GRAND TOTAL 2,377,979$ 2,059,413$ 1,993,195$


HOME OF THE SUNS

BUDGETED STAFFING


A-18

PARK LANEPark Lane Elementary

13001 East 30th AvenueAurora, Colorado 80011Main Office: 303-343-8313http://parklane.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 492,560 470,082 482,608 Purchased Services 80,066 90,373 117,592 Supplies 36,480 76,361 98,892 Equipment 928 400 400 Other 514 450 600 Title I Distribution (257,808) (125,125) (162,000) Total Non-Salary Expenditures 352,740 512,541 538,092

GRAND TOTAL 1,899,148$ 1,952,112$ 1,926,558$


HOME OF THE PANTHERS

BUDGETED STAFFING


A-19

PEORIAPeoria Elementary

875 Peoria StreetAurora, Colorado 80011Main Office: 303-340-0770http://peoria.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 735,264 656,511 661,519 Purchased Services 21,664 6,877 13,300 Supplies 141,904 144,764 29,216 Equipment 539 - 2,000 Other 5,871 3,500 2,700 Title I Distribution (479,630) (347,400) (276,000) Total Non-Salary Expenditures 425,613 464,252 432,735

GRAND TOTAL 2,736,645$ 2,359,598$ 2,339,130$


HOME OF THE BULLDOGS

BUDGETED STAFFING


A-20

http://peoria.aurorak12.org/

SABLESable Elementary

2601 Sable BoulevardAurora, Colorado 80011Main Office: 303-340-3140http://sable.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 689,538 718,604 700,485 Purchased Services 40,946 29,614 24,795 Supplies 75,608 80,441 64,691 Equipment - - 400 Other 4,171 2,050 500 Title I Distribution (362,232) (354,600) (131,250) Total Non-Salary Expenditures 448,030 476,109 659,621

GRAND TOTAL 2,656,473$ 2,570,543$ 2,685,574$


HOME OF THE STALLIONS

BUDGETED STAFFING


A-21

http://sable.aurorak12.org/

SIDE CREEKSide Creek Elementary

19191 East Iliff PlaceAurora, Colorado 80013Main Office: 303-755-1785http://sidecreek.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 692,507 619,320 570,936 Purchased Services 19,059 7,730 7,300 Supplies 25,888 28,523 28,687 Equipment 444 400 400 Other 12,309 3,000 3,200 Total Non-Salary Expenditures 750,208 658,973 610,523

GRAND TOTAL 2,887,012$ 2,549,576$ 2,319,089$


HOME OF THE WOLVERINES

BUDGETED STAFFING


A-22

http://sidecreek.aurorak12.org/

SIXTH AVENUESixth Avenue Elementary

560 Vaughn StreetAurora, Colorado 80011Main Office: 303-366-6019http://sixthave.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 716,207 647,885 654,944 Purchased Services 42,378 30,595 23,942 Supplies 49,577 28,878 17,595 Equipment 1,335 200 - Other 1,621 500 800 Title I Distribution (400,580) (347,400) (264,000) Total Non-Salary Expenditures 410,538 360,658 433,281

GRAND TOTAL 2,678,475$ 2,322,947$ 2,373,135$


HOME OF THE FALCONS

BUDGETED STAFFING


A-23

http://sixthave.aurorak12.org/

TOLLGATETollgate Elementary

701 South Kalispell WayAurora, Colorado 80017Main Office: 303-696-0944http://tollgate.aurorak12.org/

2016 2017 2018 2016-17


Readopted 2017-18Budget


NON-SALARY EXPENDITURESBenefits 677,628 679,775 702,328 Purchased Services 70,010 17,300 131,100 Supplies 208,421 90,132 70,000 Equipment 53,560 7,000 6,000 Other 136,286 6,000 18,000 Total Non-Salary Expenditures 1,145,905 800,207 927,428

GRAND TOTAL 3,185,786$ 2,818,343$ 2,961,916$


HOME OF THE TIGERS

BUDGETED STAFFING

By law we must serve any building that is at or above 75% free lunch count with Title I funds. The district has elected to serve schools that are more than 70% free. Tollgate no longer qualifies and was phased out of this service in 2016-17.


A-24

VASSARVassar Elementary

18101 East Vassar PlaceAurora, Colorado 80013Main Office: 303-752-3772http://vassar.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget



GRAND TOTAL 2,659,868$ 2,632,019$ 2,621,447$


HOME OF THE HAWKS

BUDGETED STAFFING


A-25

http://vassar.aurorak12.org/

VAUGHNVaughn Elementary

1155 Vaughn StreetAurora, Colorado 80011Main Office: 303-366-8430http://vaughn.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget



GRAND TOTAL 2,434,878$ 2,174,167$ 2,204,270$


HOME OF THE EAGLES

BUDGETED STAFFING


A-26

VIRGINIA COURTVirginia Court Elementary

395 South Troy StreetAurora, Colorado 80012Main Office: 303-366-9594http://vacourt.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 752,211 749,169 740,209 Purchased Services 39,134 68,814 17,000 Supplies 53,076 46,634 46,528 Equipment 22,144 - - Other 5,109 4,000 - Title I Distribution (403,589) (346,500) (289,500) Total Non-Salary Expenditures 468,084 522,117 514,237

GRAND TOTAL 2,762,295$ 2,740,836$ 2,739,320$



BUDGETED STAFFING


A-27

WHEELINGWheeling IB World School Elementary

472 South Wheeling StreetAurora, Colorado 80012Main Office: 303-344-8670http://wheeling.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 639,420 677,386 754,347 Purchased Services 116,731 72,167 49,179 Supplies 71,748 84,605 35,789 Equipment 2,827 32,681 - Other 6,806 13,000 9,000 Title I Distribution (170,286) (312,300) (273,000) Total Non-Salary Expenditures 667,246 567,539 575,315

GRAND TOTAL 2,690,303$ 2,543,538$ 2,728,930$


By law we must serve any building that is at or above 75% free lunch count with Title I funds. The district has elected to serve schools that are more than 70% free. Wheeling no longer qualifies and is being phased out of this service.

HOME OF THE EXPLORERS


BUDGETED STAFFING

A-28

http://wheeling.aurorak12.org/

YALEYale Elementary

16001 East Yale AveAurora, Colorado 80013Main Office: 303-751-7470http://yale.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 541,552 566,898 646,847 Purchased Services 18,521 11,194 5,580 Supplies 45,334 110,041 123,707 Equipment 3,925 10,000 3,488 Other 3,597 1,000 - Total Non-Salary Expenditures 612,930 699,133 779,622

GRAND TOTAL 2,385,078$ 2,475,421$ 2,678,949$


HOME OF THE PRARIE DOGS

BUDGETED STAFFING


A-29

http://yale.aurorak12.org/

Combined Elementary and

Middle Schools

A-30

AURORA FRONTIERAurora Frontier P-8

3200 South Jericho WayAurora, Colorado 80013Main Office: 303-693-1995http://frontier.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget



GRAND TOTAL 3,717,066$ 3,614,711$ 3,718,293$


HOME OF THE FALCONS

BUDGETED STAFFING


A-31

http://frontier.aurorak12.org/

AURORA QUEST HOME OF THE PHOENIX

Aurora Quest K-8

17315 E 2nd Ave.Aurora, Colorado 80011Main Office: 303-343-3664http://quest.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 732,216 778,491 822,651 Purchased Services 19,993 17,454 19,853 Supplies 64,274 111,092 127,600 Equipment 1,285 15,000 10,000 Other 766 3,700 2,650 Total Non-Salary Expenditures 818,534 925,737 982,754

GRAND TOTAL 3,220,874$ 3,463,676$ 3,543,865$


BUDGETED STAFFING


A-32

BOSTONBoston K-8

1365 Boston StreetAurora, Colorado 80010Main Office: 303-364-6878http://boston.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 674,536 654,979 714,811 Purchased Services 53,444 33,320 73,852 Supplies 77,881 39,414 60,495 Equipment 322 27,707 16,000 Other 5,085 2,400 3,500 Title I Distribution (328,123) (285,300) (246,000) Total Non-Salary Expenditures 483,145 472,520 622,658

GRAND TOTAL 2,565,369$ 2,494,817$ 2,654,063$


HOME OF THE BEARS

BUDGETED STAFFING


A-33

CLYDE MILLERClyde Miller P-8

1701 Espana StreetAurora, Colorado 80011Main Office: 303-364-7918http://clydemiller.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 653,208 704,618 770,081 Purchased Services 58,688 19,442 19,131 Supplies 53,579 62,778 49,329 Equipment 6,027 - - Other 7,144 11,300 9,250 Total Non-Salary Expenditures 778,646 798,138 847,791

GRAND TOTAL 2,871,013$ 2,973,159$ 3,135,092$


HOME OF THE COUGARS

BUDGETED STAFFING


A-34

EDNA & JOHN W. MOSLEY

Mosley P-8

55 N. Salida WayAurora, Colorado 80011Main Office: 303-366-2807http://mosley.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget

SALARIESLicensed 44.55 46.27 46.10 2,317,794$ 2,493,870$ 2,586,279$ Classified/Pro Tech 14.00 17.90 13.00 334,855 391,369 336,489Directors/Administrators 4.00 2.00 2.00 278,700 193,693 190,417Total Staffing/Salaries 62.55 66.17 61.10 2,931,349 3,078,932 3,113,185

NON-SALARY EXPENDITURESBenefits 941,909 1,105,685 1,075,971Purchased Services 76,454 50,538 19,000Supplies 123,908 57,391 104,705Equipment 100,755 62,320 0Other 12,792 4,000 0Total Non-Salary Expenditures 1,255,819 1,279,934 1,199,676

GRAND TOTAL 4,187,168$ 4,358,866$ 4,312,861$


HOME OF THE RED TAILED HAWK

BUDGETED STAFFING


A-35

MURPHY CREEKMurphy Creek P-8

1400 South Old Tom Morris RdAurora, Colorado 80018Main Office: 303-366-0579http://murphycreek.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget

SALARIESLicensed 36.50 35.83 36.20 2,242,874$ 2,268,827$ 2,303,641$ Classified/Pro Tech 5.38 2.88 2.88 190,765 155,918 187,942Directors/Administrators 2.00 2.00 2.00 202,729 207,131 210,362Total Staffing/Salaries 43.88 40.71 41.08 2,636,368 2,631,876 2,701,945

NON-SALARY EXPENDITURESBenefits 790,056 804,198 859,642 Purchased Services 26,617 14,250 33,700 Supplies 80,796 46,043 31,346 Equipment 1,395 1,500 - Other 6,473 2,300 1,300 Total Non-Salary Expenditures 905,337 868,291 925,988

GRAND TOTAL 3,541,706$ 3,500,167$ 3,627,933$


HOME OF THE JETS

BUDGETED STAFFING


A-36

http://murphycreek.aurorak12.org/

VISTA PEAK EXPLORATORY

Vista Peak Exploratory P-8

24551 E 1st AveAurora, Colorado 80018Main Office: 303-364-3757http://aurorak12.org/vistapeak/

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 1,376,282 1,327,295 1,362,430 Purchased Services 120,472 75,262 110,959 Supplies 73,841 145,486 66,120 Equipment 38,090 14,000 20,923 Other 23,765 6,200 1,500 Total Non-Salary Expenditures 1,632,450 1,568,243 1,561,932

GRAND TOTAL 5,986,336$ 5,572,729$ 5,517,565$

Student Enrollment 925 975 1,027 Cost per Student 6,472$ 5,716$ 5,373$

HOME OF THE BISON

BUDGETED STAFFING


A-37

Middle Schools

A-38

AURORA HILLSAurora Hills Middle School

1009 South Uvalda StreetAurora, Colorado 80012Main Office: 303-341-7450http://ahills.aurorak12.org/

2016 2017 2018 2016-17

Actual 2017-18



NON-SALARY EXPENDITURESBenefits 1,013,651 1,016,739 1,145,179 Purchased Services 145,681 66,723 51,514 Supplies 67,171 57,860 68,769 Equipment 5,651 5,300 303 Other 22,726 18,500 17,600 Title I Distribution - - (456,750) Total Non-Salary Expenditures 1,254,880 1,165,122 826,615

GRAND TOTAL 4,374,493$ 4,410,198$ 4,302,808$


HOME OF THE MUSTANGS

BUDGETED STAFFING


A-39

COLUMBIAColumbia Middle School

17600 East Columbia AvenueAurora, Colorado 80013Main Office: 303-690-6570http://columbia.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 971,983 910,589 911,843 Purchased Services 53,698 20,199 - Supplies 43,132 32,947 18,079 Equipment 13,518 1,500 - Other 7,662 2,000 - Total Non-Salary Expenditures 1,089,992 967,235 929,922

GRAND TOTAL 4,264,609$ 3,850,558$ 3,751,831$


HOME OF THE COUGARS

BUDGETED STAFFING


A-40

http://columbia.aurorak12.org/

EASTEast Middle School

1275 Fraser StreetAurora, Colorado 80011Main Office: 303-340-0660http://east.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 1,531,372 1,427,663 1,374,400 Purchased Services 92,403 75,981 46,125 Supplies 124,268 115,385 69,208 Equipment 54,441 7,000 6,000 Other 24,275 23,300 26,300 Title I Distribution (831,064) (713,700) (552,750) Total Non-Salary Expenditures 995,695 935,629 969,283

GRAND TOTAL 5,982,306$ 5,315,082$ 5,050,307$

Student Enrollment 1,020 972 940 Cost per Student 5,865$ 5,468$ 5,373$

HOME OF THE EAGLES

BUDGETED STAFFING


A-41

MRACHEKMrachek Middle School

1955 South Telluride StreetAurora, Colorado 80013Main Office: 303-750-2836http://mrachek.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget



GRAND TOTAL 4,750,154$ 4,562,521$ 4,486,282$


HOME OF THE KNIGHTS

BUDGETED STAFFING


A-42

http://mrachek.aurorak12.org/

NORTH North Middle School

12095 Montview BoulevardAurora, Colorado 80010Main Office: 303-364-7411http://north.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget



GRAND TOTAL 3,985,351$ 3,678,272$ 3,641,807$


HOME OF THE POLAR BEARS

BUDGETED STAFFING


A-43

SOUTHSouth Middle School

12310 Parkview DriveAurora, Colorado 80011Main Office: 303-364-7623http://south.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget



GRAND TOTAL 4,041,338$ 3,951,609$ 4,208,884$


HOME OF LOBOS

BUDGETED STAFFING


A-44

Combined Middle and High Schools

A-45

AURORA WEST COLLEGE PREPARATORY ACADEMY

AWCPA 6-12

10100 East 13th AvenueAurora, Colorado 80010Main Office: 303-366-2671http://awcpa.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 1,535,331 1,548,021 1,575,023 Purchased Services 103,924 174,320 53,349 Supplies 119,439 233,626 172,972 Equipment 30,476 50,700 1,500 Other 20,968 30,500 12,500 Title I Distribution (858,733) (891,000) (723,750) Total Non-Salary Expenditures 951,405 1,146,167 1,091,594

GRAND TOTAL 5,989,910$ 5,919,696$ 5,812,349$

Student Enrollment 1,245 1,175 1,105 Cost per Student 4,811$ 5,038$ 5,260$

HOME OF THE SPARTANS

BUDGETED STAFFING


A-46

High Schools

A-47

APS ONLINE A unique, personalized approach to education

APS Online High School

11700 E 11th AveAurora, Colorado 80010Main Office: 303-437-9792http://online.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget

SALARIESLicensed 12.00 11.30 863,283$ 638,009$ Classified/Pro Tech 3.50 1.00 132,364 85,827 Directors/Administrators 1.00 1.00 91,983 165,117 Total Staffing/Salaries 16.50 13.30 1,087,630 888,953 -

NON-SALARY EXPENDITURESBenefits 305,531 285,874 Purchased Services 38,866 39,000 Supplies 31,830 29,659 Equipment 11,968 11,500 Other 5,244 3,000 Total Non-Salary Expenditures 393,439 369,033 -

GRAND TOTAL 1,481,069$ 1,257,986$ -$

Student Enrollment 183 126 Cost per Student 8,093$ 9,984$

BUDGETED STAFFING


A-48

AURORA CENTRALAurora Central High School

1170 East 11th AvenueAurora, Colorado 80010Main Office: 303-340-1600http://central.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget



GRAND TOTAL 9,154,639$ 9,612,291$ 8,491,073$


HOME OF THE TROJANS

BUDGETED STAFFING


A-49

GATEWAYGateway High School

1300 South Sable BoulevardAurora, Colorado 80012Main Office: 303-755-7160http://gateway.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget



GRAND TOTAL 8,293,667$ 7,593,420$ 7,568,756$


HOME OF THE OLYMPIANS

BUDGETED STAFFING


A-50

HINKLEYHinkley High School

1250 Chambers RoadAurora, Colorado 80011Main Office: 303-340-1500http://hinkley.aurorak12.org/

2016 2017 2018 2016-17


2018-19Budget



GRAND TOTAL 10,305,000$ 10,171,152$ 10,456,943$


HOME OF THE THUNDERBIRDS

BUDGETED STAFFING


A-51

RANGEVIEWRangeview High School

17599 East Iliff AvenueAurora, Colorado 80013Main Office: 303-695-6848http://rangeview.aurorak12.org

2016 2017 2018 2016-17


2018-19Budget

SALARIES

Licensed 100.20 95.91 95.28 6,388,957$ 6,217,046$ 6,052,861$ Classified/Pro Tech 23.38 20.70 19.70 773,318 675,328 703,616 Directors/Administrators 4.00 4.00 4.00 303,753 403,779 402,824 Total Staffing/Salaries 127.58 120.61 118.98 7,466,027 7,296,153 7,159,301

NON-SALARY EXPENDITURES

Benefits 2,323,118 2,345,755 2,336,889 Purchased Services 147,007 152,413 87,110 Supplies 131,046 151,380 156,534 Equipment 81,406 83,930 62,150 Other 43,034 21,750 21,275 Total Non-Salary Expenditures 2,725,612 2,755,228 2,663,958

GRAND TOTAL 10,191,640$ 10,051,381$ 9,823,259$


HOME OF THE RAIDERS

BUDGETED STAFFING


A-52

http://rangeview.aurorak12.org/

VISTA PEAK PREPARATORY

Vista Peak Preparatory

24500 E 6th AveAurora, Colorado 80018Main Office: 303-340-0121http://aurorak12.org/vistapeak/

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 1,535,967 1,686,095 1,738,705 Purchased Services 144,677 49,274 74,160 Supplies 64,045 64,550 188,869 Equipment 93,301 21,000 700 Other 28,271 18,500 1,621 Total Non-Salary Expenditures 1,866,260 1,839,419 2,004,055

GRAND TOTAL 6,852,400$ 6,953,493$ 7,133,312$


HOME OF THE BISON

BUDGETED STAFFING


A-53

WILLIAM SMITHWilliam Smith High School - Pilot

400 Airport BoulevardAurora, Colorado 80011Main Office: 303-364-8715http://williamsmithhs.org/

2016 2017 2018 2016-17


2018-19Budget


NON-SALARY EXPENDITURESBenefits 523,426 477,177 495,081 Purchased Services 168,061 132,790 25,400 Supplies 128,533 58,400 121,573 Equipment 50,428 - - Other 17,597 - - Total Non-Salary Expenditures 888,045 668,367 642,054

GRAND TOTAL 2,571,605$ 2,144,948$ 2,143,024$


HOME OF THE EAGLES

BUDGETED STAFFING


A-54

Additional Schools

A-55

OPTIONSOptions School

11351 Montview BlvdAurora, Colorado 80010Main Office: 303-340-0666http://aurorak12.org/schools/alternative-schools/options/

2016 2017 2018 2016-17


2018-19Budget

SALARIESLicensed - - - 1,027,238$ 1,249,666$ 1,048,243$ Classified/Pro Tech 1.00 1.00 0.50 327,958 312,976 322,022 Directors/Administrators - - - 80,960 66,133 105,600 Total Staffing/Salaries 1.00 1.00 0.50 1,436,156 1,628,775 1,475,865

NON-SALARY EXPENDITURESBenefits 305,618 353,972 322,070 Purchased Services 247,740 254,401 335,500 Supplies 95,954 216,308 269,100 Equipment 5,600 14,918 66,389 Other 523 550 - Total Non-Salary Expenditures 655,435 840,149 993,059

GRAND TOTAL 2,091,591$ 2,468,924$ 2,468,924$


BUDGETED STAFFING


A-56

2016 2017 2018 2016-17


2018-19Budget

SALARIESLicensed 44.82 22.73 26.22 1,979,477$ 1,770,593$ 2,026,862$ Classified/Pro Tech 45.63 28.90 28.10 1,295,559 1,325,933 1,103,742 Directors/Administrators 5.00 4.00 5.00 436,551 495,328 483,990 Total Staffing/Salaries 95.45 55.63 59.32 3,711,587 3,591,854 3,614,594


GRAND TOTAL 6,204,454$ 6,512,458$ 6,767,833$


Pickens Technical College

PICKENS

http://aurorak12.org/schools/#vocationalMain Office: 303-344-4910Aurora, Colorado 80011500 Airport Blvd

BUDGETED STAFFING

A-57

Divisions

B-1

Division of SuperintendentEducational Services Center 115701 E 1st Ave. Suite 206Aurora, Colorado 80011Main Office: 303-344-8060

2016 2017 2018 2016-17


2018-19Budget

SALARIESSuperintendent 1.00 1.00 1.00 227,792$ 232,771$ 236,391$ Chief 1.00 1.00 1.00 154,296 157,668 160,121 Directors/Administrators 3.00 3.00 6.25 360,641 467,718 573,471 Licensed - - - 16,239 22,342 23,500 Classified/Pro Tech 34.88 32.88 30.00 1,837,280 1,918,074 1,940,042 Total Staffing/Salaries 39.88 37.88 38.25 2,596,247 2,798,573 2,933,525

NON-SALARY EXPENDITURESBenefits 729,789 843,487 895,375 Purchased Services 1,229,605 1,800,936 1,647,172 Supplies 386,360 311,989 251,212 Equipment 12,196 14,300 8,000 Other 139,341 175,529 174,610 Total Non-Salary Expenditures 2,497,291 3,146,241 2,976,369

GRAND TOTAL 5,093,538$ 5,944,814$ 5,909,894$

BUDGETED STAFFING

B-2

Division of Superintendent Office of Autonoumous SchoolsEducational Services Center 115701 E 1st Ave. Suite 206Aurora, Colorado 80011Main Office: 303-340-0861

2016 2017 2018 2016-17

Acutal 2017-18 Budget

2018-19Budget

SALARIESChief - - - - - - Directors/Administrators 3.00 5.00 5.00 291,348 557,287 565,959 Licensed - - 1.00 - 24,722 113,323 Classified/Pro Tech 2.00 3.00 4.00 116,407 194,285 257,628 Total Staffing/Salaries 5.00 8.00 10.00 407,755 776,294 936,910


GRAND TOTAL 742,186$ 1,204,084$ 1,514,975$

BUDGETED STAFFING

B-3

Division of Superintendent Centralized Language Services and Communications Office

Educational Services Center 115701 E 1st Ave. Suite 206Aurora, Colorado 80011Main Office: 303-340-0861

2016 2017 2018 2016-17

Acutal 2017-18 Budget

2018-19Budget

SALARIES

Chief - - - - - - Directors/Administrators 2.00 2.00 2.00 165,049 200,303 203,418 Licensed - - - 76 - - Classified/Pro Tech 8.00 8.00 10.00 481,182 529,906 676,794 Total Staffing/Salaries 10.00 10.00 12.00 646,307 730,209 880,212

NON-SALARY EXPENDITURES

Benefits 185,575 218,180 262,419 Purchased Services 175,465 236,712 371,757 Supplies 16,431 3,389 53,689 Equipment 13,822 1,500 1,000 Other 4,415 11,220 5,800 Total Non-Salary Expenditures 395,707 471,001 694,665

GRAND TOTAL 1,042,014$ 1,201,210$ 1,574,877$

BUDGETED STAFFING

B-4

Division of Equity in LearningEducational Services Center 215701 E 1st Ave. Suite 206Aurora, Colorado 80011Main Office: 303-340-0859

2016 2017 2018 2016-17


2018-19Budget

SALARIESChief 1.00 1.00 1.00 188,927$ 193,057$ 190,054$ Directors/Administrators 25.00 24.10 22.00 2,425,382 2,102,615 2,268,273 Licensed 37.00 44.00 44.00 3,296,116 3,529,074 3,136,317 Classified/Pro Tech 26.50 21.00 24.50 1,547,518 1,434,453 1,320,187 Total Staffing/Salaries 89.50 90.10 91.50 7,457,943 7,259,199 6,914,831

NON-SALARY EXPENDITURESBenefits 2,106,206 2,123,389 2,104,799 Purchased Services 5,499,845 5,232,549 4,588,511 Supplies 3,162,487 3,515,670 1,881,159 Equipment 708,670 416,004 78,525 Other 45,543 51,528 200 Total Non-Salary Expenditures 11,522,751 11,339,140 8,653,194

GRAND TOTAL 18,980,694$ 18,598,339$ 15,568,025$

BUDGETED STAFFING

B-5

Division of Equity in Learning Exceptional Student ServicesEdccational Services Center 215701 E 1st Ave. Suite 206Aurora, Colorado 80011Main Office: 303-340-0510

2016 2017 2018 2016-17


2018-19Budget

SALARIESChief 1.00 1.00 - 108,007$ 110,368$ -$ Directors/Administrators 5.00 5.00 4.50 239,286 283,347 304,242 Licensed 378.15 380.49 415.60 22,044,753 22,973,927 24,972,013 Classified/Pro Tech 296.11 319.53 320.22 7,949,551 8,662,164 8,359,524 Total Staffing/Salaries 679.26 705.02 740.32 30,341,596 32,029,806 33,635,779

NON-SALARY EXPENDITURESBenefits 10,054,751 11,280,354 12,467,517 Purchased Services 3,251,085 2,934,252 3,029,823 Supplies 325,851 564,697 477,402 Equipment 116,480 215,000 257,565 Other 118,054 75,250 494,000 Total Non-Salary Expenditures 13,866,222 15,069,553 16,726,307

GRAND TOTAL 44,207,819$ 47,099,359$ 50,362,086$

BUDGETED STAFFING

B-6

Division of Equity in Learning APS AvenuesEducational Services Center 215701 E 1st Ave. Suite 206Aurora, Colorado 80011Main Office: 303-340-0859

2016 2017 2018 2016-17


2018-19Budget

SALARIESChief - - Directors/Administrators 2.00 176,969 Licensed 28.00 1,741,719 Classified/Pro Tech 3.00 130,047 Total Staffing/Salaries 33.00 - - 2,048,735

NON-SALARY EXPENDITURESBenefits 659,407 Purchased Services 64,000 Supplies 36,750 Equipment 76,500 Other - Total Non-Salary Expenditures - - 836,657

GRAND TOTAL -$ -$ 2,885,392$

APS Avenues is a new program in 2018-19. Previously APS Online HS reported under Instruction.

BUDGETED STAFFING

B-7

Division of Human ResourcesEducational Services Center 41085 Peoria St.Aurora, Colorado 80011Main Office: 303-344-8060

2016 2017 2018 2016-17


2018-19Budget

SALARIESChief 1.00 1.00 1.00 156,699$ 160,124$ 162,614$ Directors/Administrators 6.00 6.00 6.00 616,105 637,693 633,187 Licensed - - - 386,523 - - Classified/Pro Tech 22.00 21.00 22.00 1,486,051 1,692,198 1,615,403 Total Staffing/Salaries 29.00 28.00 29.00 2,645,378 2,490,015 2,411,204

NON-SALARY EXPENDITURESBenefits 735,777 709,707 711,413 Purchased Services 264,103 378,724 384,922 Supplies 30,816 47,500 56,651 Equipment 11,813 20,000 22,000 Other 6,974 13,305 24,327 Total Non-Salary Expenditures 1,049,483 1,169,236 1,199,313

GRAND TOTAL 3,694,861$ 3,659,251$ 3,610,517$

BUDGETED STAFFING

B-8

Division of Support ServicesEducational Services Center 115701 E 1st Ave. Suite 206Aurora, Colorado 80011Main Office: 303-365-7812

2016 2017 2018 2016-17


2019-20Budget

SALARIESChief 1.00 1.00 1.00 175,858$ 179,702$ 182,497$ Directors/Administrators 7.00 5.00 3.00 640,732 470,022 624,548 Licensed - - - 2,075,264 2,027,223 1,463,032 Classified/Pro Tech 434.41 461.18 446.73 21,863,386 21,287,279 21,084,095 Total Staffing/Salaries 442.41 467.18 449.73 24,755,240 23,964,226 23,354,172

NON-SALARY EXPENDITURESBenefits 7,663,483 7,446,505 8,340,875 Purchased Services 8,434,179 4,142,495 3,622,155 Supplies 4,760,317 4,821,225 4,883,889 Equipment 2,077,963 741,911 174,669 Other 324,829 219,254 301,929 Utilities 8,612,310 8,133,940 8,280,339 Total Non-Salary Expenditures 31,873,081 25,505,330 25,603,856

GRAND TOTAL 56,628,321$ 49,469,556$ 48,958,028$

BUDGETED STAFFING

B-9

Division of FinanceEducational Services Center 115701 E 1st Ave. Suite 106Aurora, Colorado 80011Main Office: 303-365-5813

2016 2017 2018 2016-17


2018-19Budget

SALARIESChief - 1.00 1.00 63,225$ 160,496$ 162,993$ Directors/Administrators 4.00 7.00 7.00 674,432 683,256 680,193 Licensed - - - 45,929 10,000 10,000 Classified/Pro Tech 47.50 43.50 42.50 2,664,827 2,789,944 2,632,558 Total Staffing/Salaries 51.50 51.50 50.50 3,448,413 3,643,696 3,485,744

NON-SALARY EXPENDITURESBenefits 1,012,961 1,103,766 1,081,517 Purchased Services 812,632 1,038,636 1,038,636 Supplies 369,799 769,921 773,207 Equipment 361,010 672,176 672,176 Other 37,971 65,948 65,948 Total Non-Salary Expenditures 2,594,374 3,650,447 3,631,484

GRAND TOTAL 6,042,786$ 7,294,143$ 7,117,228$

Note: Grants management was transferred from Special Programs to the General Fund in 2016-17

BUDGETED STAFFING

B-10

DistrictwideEducational Services Center 115701 E 1st Ave. Suite 106Aurora, Colorado 80011Main Office: 303-365-5813

2016-17 Actual

2017-18Budget

2018-19Budget

CONTINGENCIESCurriculumn Adoption - 5,000,000 1,469,373 Enrollment Reserve - 576,930 1,978,104 Staffing Reserve - 2,476,945 1,500,000 Total Contingencies - 8,053,875 4,947,477

DISTRICTWIDE EXPENDITURESBenefits Platform Fees - 380,000 380,000 Charter School Expenses for Categorical Revenue 4,400,165 5,454,014 9,205,755 Districtwide Substitutes 2,600,112 3,005,224 3,005,224 Instructional Site Mileage 12,738 17,000 17,000 Miscellaneous Benefits and Employment Services 1,183,099 3,014,000 2,149,500 Other Expenses - - 16,000 Total Districtwide Expenditures 8,196,114 11,870,238 14,773,479

Grand Total 8,196,114 19,924,113 19,720,956

B-11

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