Section 16-13-140,€¦ · February – establish budget calendar ... 2016-2017 2015-2016 Increase...
Transcript of Section 16-13-140,€¦ · February – establish budget calendar ... 2016-2017 2015-2016 Increase...
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Section 16-13-140, Code of Alabama
Benefits
Each Board shall- ◦ Hold at least two open
public hearings
◦ Hearing held during scheduled meeting, convenient time/place
◦ Publicize date/time in local media
◦ Seek input from public
◦ Provide proposed budget on SDE forms
Purpose- ◦ Inform community/foster
public support
◦ Introduces accountability
◦ Enhance planning process
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Required communications: ◦ Budget reflects all available revenue sources and
expenditures
◦ Projected enrollment by school
◦ Projected staff counts at each location
◦ Operating costs by category or function at each school
◦ Foundation Program revenues earned by school and by category:
FTE’s, Salaries, Benefits, OCE, CIS funds
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Comprehensive budget planning process
February – establish budget calendar
April – internal budget meetings ◦ Budget hearings with each school/department
administrator ◦ Enrollment projections drive personnel requests.
May/June – receive State/Federal revenue allocations
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June/July: ◦ Enrollment review – new faculty positions granted
accordingly ◦ Non-salary budgets approved
August – Budget work session with school board
September: ◦ Public hearings ◦ Budget due to State Department of Education –
September 15
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Enrollment Growth
Pupil/Teacher Ratios
Salary and Benefits Expense
State Funding and Related Mandates
Local Revenue Projections
Federal Budget Constraints
Facilities Capacity ◦ ACS Facility Plan 2024
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School Grades Served
4 – Elementary Schools K-2
4 – Elementary Schools 3-5
1 – Middle School 6-7
1 – Junior High School 8-9
1 – High School 10-12
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Category
State
Funded
Other
State
Funded
Federal
Funded
Local
Funded Total
Teacher Units 473.20 2.45 23.52 38.42 537.59
Principal Units 11.00 - - - 11.00
Assistant Principal Units 11.00 - - 4.00 15.00
Counselor Units 14.50 - 1.00 9.75 25.25
Librarian Units 12.00 - - - 12.00
Career Tech Directors 0.25 - - 0.25
Certified Support Units - 2.00 1.50 11.12 14.62
Non-Certified Support Units - 217.56 63.08 95.52 376.16
Total 521.95 222.01 89.10 158.81 991.87
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2016-2017 2015-2016 Increase Planned (Over)/Under % of
School Enrollment Enrollment (Decrease) Capacity Capacity Capacity
Auburn Early Education Center * 553 581 (28) 594 41 93.10%
Cary Woods Elementary 546 519 27 506 (40) 107.91%
Pick Elementary School 530 501 29 600 70 88.33%
Dean Road Elementary 417 454 (37) 506 89 82.41%
Ogletree Elementary 512 475 37 598 86 85.62%
Wrights Mill Road Elementary 440 455 (15) 552 112 79.71%
Richland Elementary 596 560 36 572 (24) 104.20%
Yarbrough Elementary 556 508 48 573 17 97.03%
Drake Middle 1,306 1,236 70 1,243 (63) 105.07%
Auburn Junior High 1,234 1,273 (39) 1,315 81 93.84%
Auburn High 1,874 1,748 126 1,724 (150) 108.70%
Totals 8,564 8,310 254 8,783 219 97.51%
* AEEC Includes Pre-K Students 63 72
K-12 Enrollment 8,501 8,238 263
Elementary Summary 4,150 4,053 4,501 351 92.20%
Secondary Summary 4,414 4,257 4,282 (132) 103.08%
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4,074
5,519
8,501
10,764
0
2,000
4,000
6,000
8,000
10,000
12,000
SY 1
99
1
SY 1
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2
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SY1
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ENROLLMENT HISTORY & PROJECTIONSSY 1991 - 2024
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School 2017 2016
Increase /
(Decrease)
Auburn Early Education Center 39.48 36.29 3.19
Auburn High School 105.98 102.19 3.79
Auburn Junior High School 76.23 71.17 5.06
Cary Woods Elementary School 39.78 40.83 (1.05)
Pick Elementary School 29.43 28.89 0.54
Dean Road Elementary School 34.31 36.17 (1.86)
J. F. Drake Middle School 67.25 64.83 2.42
Ogletree Elementary School 28.15 29.26 (1.11)
Wrights Mill Road Elementary School 27.83 26.62 1.21
Richland Elementary School 42.00 40.90 1.10
Yarbrough Elementary School 31.26 27.86 3.40
System wide 0.25 0.25 -
Total 521.95 505.26 16.69
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School Teacher Units
Auburn Early Education Center 37.00
Auburn High School 110.96
Auburn Junior High School 76.01
Cary Woods Elementary School 37.00
Pick Elementary School 33.50
Dean Road Elementary School 32.54
J. F. Drake Middle School 68.38
Ogletree Elementary School 33.08
Wrights Mill Road Elementary School 30.12
Richland Elementary School 39.00
Yarbrough Elementary School 33.50
System wide 6.50
Total 537.59
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Average Teaching Experience: 11 Years
Teachers with Advanced Degrees:
71.60%
100% NCLB Highly Qualified Teachers at end of SY 2015
Certified Positions
Classroom Teacher 1.00
PLTW Teacher 1.00
Psychometrist 1.00
Instruction Technology Coach 1.00
Total 4.00
Classified Positions
Bus Driver 4.00
Total 4.00
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District-wide ratio of 15.81: 1
Grade Level Enrollment
HR
Teachers
Desired
Ratio
Actual
Ratio
Kindergarten 667 35 19 19.06
First Grade 724 37 20 19.57
Second Grade 658 33 20 19.94
Third Grade 721 34 20 21.21
Fourth Grade 675 26 27 25.96
Fifth Grade 642 24 27 26.75
Total 4,087 189 21.62
Elementary Pupil/Teacher Ratio Analysis
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General Fund and Special Revenue Fund
School Board adopts salary schedule annually State Minimum Salary Schedule, ACS Pays More
To recruit, hire and retain highest quality teacher
State mandated pay increase – 4%
Total Gross Payroll - $45.32 million (+2.36 million) GF Gross - $41.75 million SRF Gross - $3.57 million
Total Matching Benefits - $17.74 million (+$0.73M) ◦ 17.95% of GF & SRF Budgets
Salary & Benefits – 67.19% of GF & SRF budgets
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PEEHIP – Health Insurance ◦ $9,600 per employee annually ◦ $9.20 million, 3.52% increase ◦ Must pay regardless of acceptance
Teachers’ Retirement System ◦ 12.01% of gross payroll ◦ $5.25 million, 5.34% increase
State Foundation Program – only funds State Earned Units
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Primary operating fund
Accounts for all state and local revenues, except for those required to be recorded in a different fund
Projected ending fund balance - $13,448,983 ◦ 1.95 month reserve or 16.26% of budgeted FY 17
expenditures ◦ 1.00 month reserve – required by ALSDE ◦ 2.00 month reserve – ACS board target
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Total Revenues & OFS - $83,835,007 ◦ $3.57 million increase, or 4.45%
◦ State Revenues - $2.07 million increase, or 5.25%
◦ Local Revenues - $1.58 million increase, or 3.93%
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State Revenues
$41,549,36849.80%
Local Revenues $41,736,964
50.03%
General Fund Revenues$83.43 million
GF Rev State GF Rev Fed GF Rev Local GF Rev Other19
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$15.0
$17.5
$20.0
$22.5
$25.0
$27.5
$30.0
$32.5
$35.0
$37.5
$40.0
$42.5
$45.0
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
General Fund State & Local Revenues
GF Rev State GF Rev Local20
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Majority derived from the State Education Trust Fund – Foundation Program
Foundation Program Allocation based on ADM from prior scholastic year – 8,244.60 ◦ 1st 20 days of school after Labor Day ◦ Earned 16.69 additional Foundation Units
Foundation Program Growth Component ◦ Current Unit Allocation
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10 mill equivalency match ◦ $8,107,180 ($356,790 increase) ◦ Based on 3 mill District Tax
Capital Purchase match ◦ $749,923 ($20,719 decrease) ◦ Offset by principal & interest payments on
bonds
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Transfer costs of all CNP fringe benefits
Transfer costs of all state mandated salary increases since 1994
FY 2017 $ 1,071,692
FY 2016 975,108
Increase $ 96,584
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FY 2017 FY 2016 Change
Foundation Program 37,610,877 35,189,243 2,421,634
School Nurse Program 312,435 296,083 16,352
Technology Coordinator 35,411 34,300 1,111
Transportation
Operations Allocation 2,924,259 2,690,388 233,871
Fleet Renewal 472,268 446,766 25,502
Capital Purchase 1,790,633 1,750,000 40,633
At-Risk 127,782 117,341 10,441
Preschool 28,803 25,104 3,699
Total 43,302,468 40,549,225 2,753,243
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School Salaries Benefits OCE CIS Total
AEEC 1,951,716 781,737 672,003 53,771 3,459,227
AHS 5,212,198 2,093,153 1,803,923 164,542 9,273,816
AJHS 3,718,650 1,499,560 1,297,538 119,008 6,634,756
CWES 1,938,317 782,092 677,110 54,196 3,451,715
PES 1,507,387 593,125 500,939 46,450 2,647,901
DRES 1,638,103 667,885 584,003 47,150 2,937,141
DMS 3,294,017 1,325,566 1,144,686 111,345 5,875,614
OES 1,424,862 563,972 479,151 44,409 2,512,394
WMRES 1,358,919 538,801 458,555 42,358 2,398,633
RES 2,120,099 849,219 730,046 58,658 3,758,022
YES 1,534,096 616,746 532,088 48,166 2,731,096
Career Tech 25,728 7,595 4,255 164 37,742
Total 25,724,092 10,319,451 8,884,297 790,217 45,718,057
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$29.83
$39.48
$41.55$5,255.63
$4,792.24
$4,887.59
$3,500
$3,750
$4,000
$4,250
$4,500
$4,750
$5,000
$5,250
$5,500
$15.00
$17.50
$20.00
$22.50
$25.00
$27.50
$30.00
$32.50
$35.00
$37.50
$40.00
$42.50
$45.00
2008 2009 2011 2012 2013 2014 2015 2016 2017
Mill
ion
s
GF Rev State State Revenues per Enrolled Student26
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Projected Enrollment Growth 263
2017 Current Unit Revenue Loss 784,905
2016 Current Unit Revenue Loss 493,331
Potential Current Unit Increase 14.86 2015 Current Unit Revenue Loss 1,221,084
2014 Current Unit Revenue Loss 1,708,357
SDE Current Unit Value 80,000 2013 Current Unit Revenue Loss 1,569,179
Current Unit Value 1,188,800 2012 Current Unit Revenue Loss 1,355,311
2011 Current Unit Revenue Loss 1,610,282
Projected Current Unit Value (Budgeted) 27,180 2010 Current Unit Revenue Loss 659,156
Potential Current Unit Allocation 403,895 2009 Current Unit Revenue Loss 1,088,890
2017 Current Unit Revenue Loss 784,905 Total Current Unit Revenue Loss 10,490,495
2017 Current Unit Calculation Cumulative Current Unit Loss
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Conservative estimates
Based on: ◦ Trends in prior years
◦ Knowledge of economic factors
◦ Assessed valuation of property
◦ Sales trends
◦ City of Auburn Appropriation
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Revenue Description
Audited
2015
Projected
2016
Projected
2017 % Change
16 Mill Special School Tax 11,867,434 12,078,479 11,761,572 -2.62% **
City of Auburn Appropriation 11,500,000 14,359,529 15,877,556 10.57%
One Cent County Sales Tax - Based on ADM 6,352,119 7,000,000 7,230,813 3.30%
County Wide 5 Mill - Based on ADM 2,717,812 2,900,000 2,995,622 3.30%
District 3 Mill Ad Valorem Tax 2,205,651 2,330,000 2,364,950 1.50%
County Wide Beverage Tax 544,288 530,000 530,000 0.00%
Co. Wide 5 Mill Motor Veh - Based on ADM 355,937 320,000 330,551 3.30%
Other Local Revenues 269,730 266,600 266,600 0.00%
District 3 Mill Motor Vehicle Ad Valorem Tax 226,502 220,000 223,300 0.02
Interest Income 117,446 100,000 100,000 -
Business Privilege Tax 39,901 39,000 39,000 -
District Manufactoring Home Fee 7,918 9,000 9,000 -
Helping School Tags (F.A.C.E.S.) 6,277 8,000 8,000 -
TOTAL LOCAL REVENUE 36,211,014 40,160,608 41,736,964 3.93%
** 16 Mill Special School Tax budgeted revenue represents revenue used in General Fund for debt service
and operations, not actual collections.
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18.94%
14.03%
8.63%
3.57%2.82%
Top 5 Local Revenues% of Total GF Rev
City of Auburn Appropriation
16 Mill Special School Tax
One Cent County Sales Tax - Based on ADM
County Wide 5 Mill - Based on ADM
District 3 Mill Ad Valorem Tax30
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4,224,030
7,000,000
7,230,813
3,000,000
3,500,000
4,000,000
4,500,000
5,000,000
5,500,000
6,000,000
6,500,000
7,000,000
7,500,000
2008 2009 2011 2012 2013 2014 2015 2016 2017
One Cent County Sales Tax
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2,110,072
3,220,000
3,326,173
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
2008 2009 2011 2012 2013 2014 2015 2016 2017
County Wide 5 Mill
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$248,619$180,972
$545,513
$156,015
0100,000200,000300,000400,000500,000600,000700,000800,000900,000
2010 2011 2012 2013 2014 2015 2016 2017
County-Wide Taxes
Revenue Growth due to Enrollment
Revenue Growth due to Growth in Tax Base33
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2,080,800
2,588,250
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2009 2010 2011 2012 2013 2014 2015 2016 2017
District 3 Mill
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$6,795,523
$14,359,529
$15,877,556
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
18,000,000
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
City Appropriation
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Total Expenditure and OFU - $82,712,436 ◦ $2.84 million increase, or 3.55%
◦ $486k increase in debt service payments Based on amortization schedule of June 2015 Issuance
◦ $2.73M increase in salary & benefits expense Personnel additions for enrollment growth Salary schedule step increases Four percent (4%) salary increase
◦ Other Increases State increases in CIS Funding Minor departmental changes
◦ ACS will continue to transfer $750,000 to Capital Projects Fund
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54.94%
16.75%
7.00%
4.89%
3.30% 12.21%
0.90%
GF Expenditures$80.68 million
Instructional Instructional Support
Operation and Maintenance Auxiliary Services
General Administration Debt Service
Other Expenditures 37
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Personal Services
50.13%
Employee Benefits
19.85%
Purchased Services
8.76%
Materials and Supplies
4.51%
Capital Outlay (Personal
Property)0.43%
Other Objects
16.32%
GENERAL FUND EXPEDITURES BY TYPE
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$9,313
$9,423
$9,490
4,000 4,500 5,000 5,500 6,000 6,500 7,000 7,500 8,000 8,500 9,000
8,000.00
8,200.00
8,400.00
8,600.00
8,800.00
9,000.00
9,200.00
9,400.00
9,600.00
2009 2010 2011 2012 2013 2014 2015 2016 2017
GF Expenditures/Pupil v. Enrollment
GF Expenditures per Enrolled Student Enrollment39
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$12.33M1.85 mo.
$13.45M1.95 mo.
$6.0
$6.5
$7.0
$7.5
$8.0
$8.5
$9.0
$9.5
$10.0
$10.5
$11.0
$11.5
$12.0
$12.5
$13.0
$13.5
$14.0
2008 2009 2011 2012 2013 2014 2015 2016 2017
Mil
lio
ns
GENERAL FUND FUND BALANCE
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Federal revenues Public local school funding After School Program Child Nutrition Program
Federal Constraints: Expenditures must be for supplemental
programs Funds must be expended for specific
priorities Funds are annual in nature
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Total Revenue & OFS - $10.60 million ◦ 1.48% decrease
Total Expenditures and OFU - $11.15 million ◦ 9.68% increase
Projected Ending fund balance 09/30/17 –
$5,690,668
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IDEA Funding 1,394,921 NCLB Funding 1,255,878 CNP USDA 1,673,800 School Counseling Grant 264,357 Vocational Education 71,476 Medicaid 45,036
Total Federal Revenue $4,705,468
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The City of Auburn issues all debt instruments and appropriates funds to the School District
Payments made from 16 mill special school taxes and City Appropriation (5 Mill Property Tax Fund) and included in General Fund on FS
FY 2017 principal and interest payments – $9,769,588 ◦ Increase of $486,278 – June 2015 Issuance
$142.34 million in outstanding principal as of
09/30/17
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State PSF Allocation - $1,790,633 (increase of $40,633)
ACS Facilities Plan 2024 ◦ Adopted in May 2014 ◦ Phase I – Construct new high school, renovate secondary
schools ◦ Fully implemented – 13,000 student capacity ◦ Phase II – being considered requiring a budget revision
New High School ◦ $38.24 million budgeted for new high school construction,
based upon project drawdown schedule
Unreserved Fund Balance 09/30/17 - $4,235,337
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5-year Capital Improvement plan updated and submitted to the State annually
Projects placed in priority order based on: ◦ Safety ◦ Facility needs ◦ Student needs ◦ Educational needs
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Location Project Description FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 Fund Source
AEEC Life Cycle Capital Renewal Cost Projections 2,308$ 231,650$ 74,104$ 77,400$ 1,089,745$ PSF
CWES Life Cycle Capital Renewal Cost Projections - 1,800 501,514 44,096 695,334 PSF
DRES Life Cycle Capital Renewal Cost Projections - 28,260 305,189 230,442 718,571 PSF
OES Life Cycle Capital Renewal Cost Projections 368,741 10,800 324,000 - 390,211 PSF
RES Life Cycle Capital Renewal Cost Projections - - 76,050 - 418,380 PSF
WMR Life Cycle Capital Renewal Cost Projections - 20,160 340,022 181,609 393,478 PSF
YES Life Cycle Capital Renewal Cost Projections 328,212 - 528,375 128,278 357,521 PSF
PICK Life Cycle Capital Renewal Cost Projections - - - - - PSF
CO Life Cycle Capital Renewal Cost Projections - - 190,671 - 62,697 PSF
AHS Life Cycle Capital Renewal Cost Projections 650,055 385,351 1,295,080 294,834 1,457,519 PSF
AJHS Life Cycle Capital Renewal Cost Projections 452,613 32,850 1,121,263 355,273 940,221 PSF
DMS Life Cycle Capital Renewal Cost Projections 350,091 32,837 426,842 102,399 977,983 PSF
District-wide Totals 2,152,020$ 743,708$ 5,183,110$ 1,414,331$ 7,501,660$
AEEC Facility Condition - Deficiencies Cost 1,685,429 Unknown
CWES Facility Condition - Deficiencies Cost 1,870,816 Unknown
DRES Facility Condition - Deficiencies Cost 1,852,742 Unknown
OES Facility Condition - Deficiencies Cost 50,016 Unknown
WMR Facility Condition - Deficiencies Cost 1,494,184 Unknown
YES Facility Condition - Deficiencies Cost 955,698 Unknown
CO Facility Condition - Deficiencies Cost 270,721 Unknown
AHS Facility Condition - Deficiencies Cost 4,906,922 Unknown
AJHS Facility Condition - Deficiencies Cost 2,696,971 Unknown
DMS Facility Condition - Deficiencies Cost 2,176,561 Unknown
ACS Classroom FF& E Upgrades 100,000 PSF
ACS New Elementary School - 600 Student Capacity 13,875,000 Local
ACS New High School - 1,600 Student Capacity 57,120,000$ Local
District-wide Totals 100,000$ 17,960,060$ 13,875,000$ 57,120,000$ -$
Auburn City Schools
5-Year Capital Plan
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Beginning Fund Balance 23,010,247
Total Revenue 133,699,277
Other Fund Sources 2,445,866
Total Revenue and OFS 136,145,143
Total Expenditures 133,315,390
Other Fund Uses 2,138,652
Total Expenditures and OFU 135,454,042
Ending Fund Balance 23,701,348
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-1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000
10,000,000 11,000,000 12,000,000 13,000,000 14,000,000
2009 2010 2011 2012 2013 2014 2015 2016 2017
56.74%
24.01%
17.87%
Fund Balance
GF SRF CPF50
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AHS22.84%
AJHS13.48%
DMS12.25%AEEC
7.05%
RES6.93%
CWES6.76%
PES6.35%
YES6.19%
DRES6.15%
OES6.04%
WMRES5.95%
Total Expenditures by School(excl. capital outlay)
Total
Expenditures Enrollment
AHS 13,581,406$ 1751
AJHS 8,016,097$ 1267
DMS 7,283,829$ 1238
AEEC 4,189,411$ 601
RES 4,120,541$ 564
CWES 4,020,456$ 515
PES 3,776,966$ 499
YES 3,678,241$ 513
DRES 3,655,438$ 455
OES 3,593,278$ 480
WMR 3,534,617$ 454
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School Board continues to make prudent financial decisions supporting programs critical to the success of our teachers, staff and students
Excellent job managing personnel, while maintaining adequate pupil teacher ratios
Monitor the State ETF and be prepared for the potential outcomes
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Form available
Submit to Office of the Superintendent
Provide your name, address and phone number
Please sign the form
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