caring, challenging, learning… every student, every day
TRANSCRIPT
Delta County School District 50J
Adopted Budget 2012-2013
Caring, Challenging, Learning… Every Student, Every Day.
Budget Goals
Provide for a balanced budget with NO use of fund balance.
Provide for an increase in pay for ALL staff. (Step Increase for all staff)
Continue to allocate resources to the areas that most impact student achievement.
Exceed budget expectations. Maintain the financial status of the health
insurance program.
Budget Development Process
Federal Governance
State Governance
Local Governance
•Title/Grants•SPED•Compliance Laws•Assurances
•HB12-1345•Other Compliance Laws•SPED•PERA•ESL
• Board of Education• Superintendent• Employee Input Process• Administration• Principals• Curriculum• Human Resources • Administrative Support• Classified Support• Community Center
Budget Implementation Process
General Fund Budgeting Categories› Instructional› Pupil Support› Instructional Support› General Administration› School Administration› Business Services› Facilities› Transportation› Central Support› Other Support Services
Additional Funds› 19 – Colorado Preschool
Program Fund› 22 - Governmental
Designated Purpose Grants› 23 - Pupil Activity › 26 – Delta –Montrose
Technical College› 31 - Bond Redemption› 43 - Capital Projects› 51 - Nutrition Services› 72 – Scholarship Fund
(Trust & Agency)
The Colorado Department of Education requires that Boards of Education adopt the budget
and appropriate the fundsprior to
June 30th, 2012
Current Funding Per Pupil
Total Program Operating Revenue$6,162.19
Capital Reserve Allocation* ( 250.00)
Total PPOR for 2012-2013 $5,912.19
Per School Board Resolution 2012-12
2012-2013 Budgets
General Fund• $35,980,448• Salaries• Benefits• Purchased
Services• Supplies• Capital Outlay• Other
Expenses
CPP Fund• $650,500• Salaries• Benefits• Purchased
Services• Supplies• Capital Outlay• Other
Expenses
Governmental Grants
• $1,418,348• Record
financial transactions for monies awarded by Federal Title grants
2012-2013 Budgets
Bond Redemption• $2,021,520• Outstanding
bonds issued by the district
• Separate mill levy
Capital Projects• $1,650,400• Repairs and
improvements to district facilities
• Final work on CES project
Nutrition Services• $1,920,600• Revenue and
expenses related to the district’s food services
2012-2013 Budgets
Pupil Activity • $1,750,000• District
Contributed Funds
• Used for Classroom Activities
Delta-Montrose Tech College
• $2,961,733• Salaries• Benefits• Purchased
Services • Supplies• Capital
Outlay
School Trust (Scholarships)
• $100,000• Scholarships
from local donors managed by the District
Estimated School Finance Act HB12-1345
Specific Ownership Tax $1,382,351 4.36%
Property Tax 9,816,300 30.99%
State Equalization 20,479,926 64.65%
$31,678,577 100.00%
Preliminary Assessed Valuation as of February 2012 – $425,255,702
Preliminary 2012-2013 PPR - $6,162
2012-2013 General Fund BudgetRevenues
Revenue Type 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Federal Revenue $2,880,770 $1,607,320 $1,387,074 $1,559,027
State Equalization 20,256,471 21,178,601 20,414,422 20,479.926
Local Property Taxes 10,166,662 9,015,800 9,426,885 9,816,300
Specific Ownership Taxes
1,399,022 1,435,000 1,303,131 1,382,351
Other State Revenue 1,574,347 1,527,873 1,497,835 1,504,530
Other Local Revenue 1,104,498 1,250,243 1,121,231 1,238,314
Use of Fund Balance 0 1,077,256 0 0
Total General Fund Revenue
$37,381,770
$37,092,093 $35,150,578 $35,980,448
2012-2013 General Fund BudgetExpenditures
Department 2010-2011Actual
2012-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Cedaredge Elementary $ 935,924 $ 810,685 $ 813,164 $ 809,728
Cedaredge Middle 569,415 566,639 543,559 570,132
Cedaredge High 825,016 738,389 767,765 735,123
Crawford K-8 (K-6) 369,113 225,799 245,762 199,841
Garnet Mesa Elementary 1,135,401 1,067,444 1,077,668 1,110,871
Lincoln Elementary 1,161,682 1,039,517 1,047,541 1,132,123
Delta Middle 1,398,170 1,374,498 1,314,235 1,368,687
Delta High 1,880,530 1,829,008 1,794,997 1,750,597
Hotchkiss K-8 1,103,684 981,868 1,002,399 941,146
Hotchkiss High 773,618 752,271 737,475 748,320
Paonia Elementary 657,720 619,312 599,781 584,858
Paonia 7-12 820,952 758,604 775,035 748,197
Delta Opportunity 233,065 302,594 330,113 333,268
DAAL 127,572 129,329 128,340 129,550
Montessori 389,866 427,445 412,780 412,781
North Fork Vision 539,670 472,563 470,870 473,498
Delta Vision 1,385,761 1,451,150 1,427,918 1,421,581
Surface Creek Vision 957,213 1,094,596 1,052,109 1,074,306
Total Schools 15,264,372 14,641,711 14,541,511 14,544,607
2012-2013 General Fund Budget Expenses – Cont.
Department 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Support Services
Building Support/Benefits*
5,157,064 5,465,317 5,316,457 5,413,080
Day Treatment 74,000 61,678 61,077 72,393
School to Work Alliance
90,184 166,427 153,121 164,010
Vocational 448,191 359,299 342,394 352,977
Child Find Preschool 378,974 323,649 311,147 313,079
Backpack Program 110,194 96,950 104,362 133,680
Special Education 2,049,914 2,513,033 2,425,648 2,450,667
Migrant Education 8,795 8,917 8,333 17,144
ELPA Program 28,215 13,705 11,429 14,183
Child Care 28,269 27,329 3,730 -0-
Health Services 157,674 170,879 158,894 175,103
Total Support Services
8,531,474 9,207,183 8,896,592 9,106,316
*Includes Principals, Secretaries and related expenses.*Benefits (Health, Life, Disability, PERA, Medicare, Work Comp) included are for the Instructional staff
2012-2013 General Fund Budget Expenditures – Cont.
Department 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
School Support Grants
IDEA Part B - SPED 828,555 1,059,655 901,534 1,106,373
ARRA IDEA – SPED 245,102 -0- -0- -0-
Even Start 110,589 74,406 55,352 -0-
DOS Grant 59,500 85,228 85,228 85,885
IDEA Part B – Preschool 16,637 77,857 47,170 76,686
ARRA IDEA – Preschool 17,456 -0- -0- -0-
Gifted and Talented 98,406 100,252 93,704 100,252
Family Resource Center 65,340 95,308 75,390 123,640
Carl Perkins 32,120 38,775 38,000 38,775
Other Grants 86,481 61,250 72,700 61,250
Total Support Grants 1,560,186 1,592,731 1,369,078 1,592,861
2012-2013 General Fund Budget Expenditures – Cont.
Department 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Maintenance & Transportation
Maintenance 3,809,329 4,027,893 3,638,353 4,024,458
Transportation 1,383,780 -0- -0- 1,421,198
Total Maint./Transp.
5,193,109 4,027,893 3,638,353 5,445,656
Administration
Warehouse1 37,736 35,050 29,750 33,050
Administration2 2,388,403 3,091,151 3,108,060 2,667,609
Transfer to Other Funds3 2,620,000 3,502,611 3,439,168 2,020,500
Technology4 679,541 621,763 597,165 569,849
Total Administration
8,083,680 7,250,575 7,174,143 5,291,008
Total General Fund Expenses
$36,274,821 $36,720,093 $35,619,677 $35,980,448*Maintenance includes staff, benefits, utilities, repairs, and supplies.
*Transportation includes staff, benefits, supplies, and fuel.
2Administration includes: Board, Superintendent, Personnel, Employee Benefits, Business Office, District Office staff, Discretionary funds, Substitute Teacher costs, Concurrent Education, Early Retirement, Delta-Montrose Tech. College Contract, Testing Costs, Appropriated Reserves and other non-school expenditures.3Transfers to other funds: Capital Reserve, Food Service, CPP.4Technology includes staff, repair supplies, and equipment to provide computer networking throughout the District.
1Warehouse includes inventories, testing materials and supplies.
2012-2013 Food Service Fund Budget - Revenues
Revenue Type 2010-2011
Actual
2011-2012
Budget
2011-2012Projected
Actual
2012-2013Budget
Federal Revenue $ 1,061,607
$ 1,106,500
$ 1,024,359 $ 1,066,500
Student/Adult Paid Meals 587,554 668,846 557,291 613,000
Commodities Received 128,852 125,000 125,450 125,000
Capital Purch. By Gen Fund
19,870 30,000 10,000 30,000
Other Revenue 25,039 26,000 23,124 26,000
Catering 50,705 60,100 36,500 60,100
Total Food Service Revenue
1,873,627
2,016,446 1,776,724 1,920,600
2012-2013 Food Service Fund Budget - Expenditures
Department 2010-2011
Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Cedaredge Elementary 99,526 114,944 98,844 110,584
Cedaredge Middle 64,123 71,155 60,297 69,850
Cedaredge High 91,078 108,966 85,935 86,234
Crawford Elementary 53,037 44,662 38,842 39,497
Garnet Mesa Elementary 148,213 162,489 149,646 159,403
Lincoln Elementary 134,673 147,963 136,567 144,555
Delta Middle 155,515 172,913 146,352 151,512
Delta High 178,744 200,820 160,159 187,076
Hotchkiss K-8 112,172 124,279 110,875 118,686
Hotchkiss High 101,099 115,152 101,027 111,169
Paonia Elementary 73,259 84,417 76,348 83,440
Paonia 7-12 98,329 116,064 93,467 100,270
Other Costs* 453,732 552,622 437,220 558,324
Total Expenses 1,763,500 2,016,446 1,695,578 1,920,600
* Other costs include: Benefits, depreciation, accrued salaries, and other costs associated with the Food Service Program.
2012-2013 Grants Fund Budget
Department 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Expenses
Title I $830,110 $1,118,364 $950,858 $1,025,758
Title IIA 237,910 303,596 297,091 238,254
Title IID 2,917 8,613 -0- -0-
Title III 36,853 35,995 37,570 36,864
Title IV 4,676 3,880 6,929 -0-
Title VI-B -0- -0- -0- 61,000
ARRA Title I 138,397 7,318 25,898 -0-
Race to the Top -0- -0- 56,472 56,472
Title IIA – Mentor Grant 30,920 49,100 47,369 -0-
District Improvement Grant
229,697 58,375 117,738 -0-
Total Expenses $1,511,480 $1,585,241 $1,539,925 $1,418,348
Department 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Revenues
Federal Revenue $1,511,480 $1,585,241 $1,539,925 $1,418,348
Total Revenue $1,511,480 $1,585,241 $1,539,925 $1,418,348
2012-2013 Capital Reserve FundDepartment 2010-2011
Actual2011-2012
Budget2011-2012Projected
Actual
2012-2013Budget
Revenues
Fund Transfers $1,565,000 $1,396,475 $1,396,475 $1.230,000
DOLA Grant 120,578 20,400 35,000 20,400
Use of Fund Balance 400,000 400,000
Other Revenue 31,876 1,500 -0-
Total Revenue $1,717,454 $1,816,875 $1,432,975 $1,650,400
Department 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Expenses
Original Cert. of Participation
$755,805 $755,810 $755,805 $727,625
CES Cert. of Participation 165,099 198,910 189,906 189,850
Construction/Maintenance 879,242 862,155 716,642 732,925
Total Expenses $1,800,146 $1,816,875 $1,662,353 $1,650,400
2012-2013 Bond Redemption Fund
Department 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Revenues
Property Tax 1,954,133 $1,992,035 $2,019,927 $2,020,020
Interest 14,509 3,000 1,500 1,500
Total Revenue $1,968,642 $1,995,035 $2,021,427 $2,021,520
Department 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Expenses
Principal $1,110,000 $1,155,000 $1,155,000 $1,360,000
Interest 867,458 824,050 824,050 588,915
Appropriated Reserves 0 15,985 0 72,605
Total Expenses 1,977,458 $1,995,035 $1,979,050 $2,021,520
2012-2013 Insurance Reserve Fund
Department 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Revenue
General Fund Transfers $210,000 $210,000 $210,000 $-0-
Misc Income 888 500 600 -0-
Appropriated Reserves 0 28,500 0 -0-
Total Revenue $210,888 $239,000 $210,600 $-0-
Department 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Expenses
Property & Casualty Ins.
$158,744 $180,000 $183,230 $-0-
Worker’s Comp 50,329 55,000 35,000 -0-
Appropriated Reserves 0 0 0 -0-
Other Expenses 3,209 4,000 3,000 -0-
Total Expenses $212,283 $239,000 $221,230 $-0-
This will be moved into the General Fund for the 2012-2013 Budget Year.
2012-2013 CPP Fund
Department 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Revenue
General Fund Transfers $670,000 $625,000 $625,500 $625,500
Other Revenue 45,750 20,000 40,135 20,000
Appropriated Reserves -0- -0- -0- 5,000
Total Revenue $722,117 645,000 $665,635 $650,500
Department 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Expenses
CPP Program $558,481 $645,000 $570,839 $650,500
Total Expenses $558,481 $645,000 $570,839 $650,500
2012-2013 Student Activity Fund
Department 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Schools
Revenue $1,459,546 $2,000,000 $1,750,000 $1,750,000
Expenses 1,431,298 2,000,000 1,750,000 1,750,000
Increase /Use Fund Balance
$ 28,248 $0 $0 $0
2012-2013 Technical College Budget - Revenues
Revenue Type 2010-2011
Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Federal Revenue $308,380 $172,087 $172,087 $150,000
State FTE 1,157,366 919,785 919,785 919,785
School District’s Revenue 286,102 235,000 224,180 163,000
Dept. of Corrections 254,686 279,422 112,733 200,000
Tuition & Fees 1,282,275 1,268,570 1,081,650 1,177,140
Other Revenue 250,618 245,000 281,221 278,000
Appropriated Reserves -0- 70,061 -0- 63,414
Total Tech College Revenue
$3,539,427 $3,189,925 $2,791,656 $2,961,733
2012-2013 Technical College Budget - Expenditures
Department 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Business Program $64,333 $41,467 $42,137 $41,886
LPN Program 234,717 203,526 206,341 206,661
Medical Prep. 28,112 -0- -0- -0-
Diesel Mechanics 69,436 64,621 70,750 77,449
Massage Therapy 40,121 38,694 53,506 39,247
Esthetician -0- 5,556 2,642 5,934
Carl Perkins Grant 193,263 172,172 172,087 172,087
Cosmetology 174,892 158,691 201,432 190,712
Law Enforcement 141,614 107,268 125,191 113,975
EMT/EMS 155,721 132,857 116,057 125,635
Book Store 192,124 155,000 155,000 135,000
Community Education 83,758 75,545 71,765 43,086
Drafting/Auto CAD 46,037 53,127 58,298 63,063
Computer Tech Class 10,772 17,353 20,341 16,945
Testing 13,590 16,165 15,794 16,699
Career Step -0- -0- 4,000 4,000
Welding 90,966 59,500 65,985 60,978
Early Childhood 21,284 18,260 14,801 16,902
Industry Training 82,936 30,000 1,646 3,500
CNA 121,436 134,664 117,288 132,267
Total Programs $1,765,112 $1,484,466 $1,515,061 $1,466,026
2012-2013 Technical College Budget –Expenditures Cont.
Department 2010-2011Actual
2011-2012Budget
2011-2012Projected
Actual
2012-2013Budget
Administrative Services
Administration $785,999 $775,269 $544,874 $722,152
Marketing/Development 105,801 42,883 38,783 41,037
Student Services 151,663 100,389 101,151 103,031
Technical Assistance 70,918 84,874 85,845 86,185
Instructional Support 65,537 65,761 62,575 57,910
Paonia Campus 50,817 65,195 55,927 72,852
Technology 112,679 113,489 106,920 113,337
Total Admin Services 1,343,414 1,247,860 996,075 1,196,504
DOC Contracts 239,346 254,020 95,170 100,934
Maintenance $197,047 $203,579 $200,579 $198,269
Total Expenses $3,544,919 $3,189,925 $2,806,885 $2,961,733
2012-2013 Budget Recap
Fund Projected Unrestricted Beg. Fund Balance
Revenues Expenses Use of Fund Balance
Projected Ending Fund
Balance
General Fund $3,380,550 $35,980,448
$35,980,448 $0 $3,380,550
Food Service 244,672 1,920,600 1,920,600 0 244,672
Grants 5,552 1,418,348 1,418,348 0 5,552
Capital Reserve 425,914 1,250,400 1,650,400 400,000 25,914
Bond Redemption 2,207,205 2,021,520 2,021,520 0 2,207,205
School Funds 383,192 1,750,000 1,750,000 0 383,192
CPP 509,643 640,000 645,000 5,000 504,643
Tech. College 986,488 2,898,319 2,961,733 63,414 923,074
Total All Funds $8,143,216 $47,879,635
$48,348,049
$468,414 $7,674,802