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Presented: April 6, 2016

Prepared by:

Dr. Brian L. Maher, Superintendent

Todd Vik, Business Manager

SIOUX FALLS SCHOOL BOARD Kent Alberty

April 6, 2016 3:00 p.m. President

Instructional Planning Center Dr. Brian L. Maher

201 East 38th Street, Sioux Falls Superintendent

This agenda may also be viewed on the District’s website: www.sf.k12.sd.us

If you need assistance with an accommodation to participate in this meeting, please contact Bev Chase, 201 East 38

th Street

or 605.367.7905, one business day prior to the date of the meeting.

AGENDA 1. Call to Order

2. Budget Work Session-FY17 Proposed Budget

A. Overview of Process

B. Five-Year Financial Plan

C. PK-12 Budget and Other Funds of the District

3. Committee Assignment Reports

4. Executive Session – SDCL §1-25-2 (2)

SDCL §1-25-2 (4)

5. Adjournment

http://www.sf.k12.sd.us/

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Prepared by the Finance Office April 14, 2016 Presented by: School Board Members on Budget Review Committee, Superintendent and Business Manager

FY17 School District Budget Draft EXECUTIVE SUMMARY

Purpose: To hold a public hearing and receive tentative approval of the FY17 Budget.

The School Board began its budget process in November 2015 at which time the Board adopted guidelines and a timeline for the budget process. Between December and February, nineteen sub-committees comprised of administration, professional and classified staff, and community people, developed program budgets which were then presented to the Budget Review Committee. The Budget Review Committee included two Board members and representation from the sub-committees. The Budget Review Committee met in March to review the committee recommendations. A Board work session was held April 6, 2016.

FY16 FY17 Change Revenue $143.3M $157.4M $ 14.1M Expense $148.7M $160.3M $ 11.6M

($5.4M) ($2.9M) The budget presented to the Board is has been heavily influenced by Governor

Daugaard’s proposal to raise the sales tax by half a cent and increase teachers’ salaries. The budget includes a 9.5 percent per-student increase along with a corresponding increase in teacher salaries and benefits and is still in line with the five-year fund balance requirements previously approved by the Board. The FY17 five-year plan spends into the fund balance by $2.9 million in FY17. The recommendation projects growth in the fund balance in FY21 and finishes that year with an 8.9 percent fund balance. The lowest the fund balance is projected to be in the five-year plan is $8.9 million (5.3%) in FY18.

General Fund Budget Highlights

Revenue o $1.6 million new state aid formula funds due to increased enrollmento $11.0 million increase in state aid formula funds due to the increase in the

funding formulao $2.9 million increase in formula dollars due to the Pension Fund being folded into

the General fundo Increase the opt out by $1.28 million back to $7.5 million due to a 40 cent

reduction in the Capital Outlay and Pension fund levies

Expenditures o $6.6 million-Increase in salaries to meet requirements contained in SB 131o $1.6 million-Increase in health insurance (4.6%) and other benefit increaseso $1.1 million-New early retirement incentive due the statutory dissolution of the

Pension Fundo $1.2 million-Increase in Elementary, Middle, and High School Instruction cost

centers due to increase in studentso Shifts $165,000 of federal Title I funds (in addition to $100,000 of FY16 funds) to

offer summer school in 3 Title I focus schools to 75 K-2 students in each school(225 total)

o $300,000-Increase in behavior programs due to a growing number of studentsneeding these interventions.

o $200,000-Increase in Health Services to accommodate for an additionalelementary building needing to be staffed and a 10 fold increase in 504 plansneeding to be accommodated over the past few years.

Prepared by the Finance Office April 14, 2016 Presented by: School Board Members on Budget Review Committee, Superintendent and Business Manager

The District’s five-year capital plan budgets the final $500,000 of scheduled CIP projects. Previously identified but unscheduled projects will be prioritized for future spending commencing in FY20 as funding permits. The plan also calls for spending nearly $3 million in FY17 in technology, primarily focusing on the 1 to 1 Chromebook initiative and upgrading the wireless infrastructure. The technology plan will spend nearly $17 million over the next 3 years.

The Capital Outlay levy will drop approximately 10 cents to $2.90 and the Pension levy has been eliminated. The impact of the FY17 budget on the homeowner’s property tax rate is a drop in the projected levy from $8.97 to $8.39 per $1,000 of assessed valuation. The average school property tax increase over the last 17 years for a typical house in the Sioux Falls School District is approximately 0.38% per year.

Administrative Recommendation to School Board: Acknowledge the public hearing and tentatively approve the FY17 School District budget to allow Human Resources to offer employee contracts, with the understanding that the budget will be brought forward for adoption and certification of levies at the annual meeting held July 11, 2016.

FY17 Budget

Superintendent’s Message:

Years of doubt are gone; replaced by true optimism for the future of education in

South Dakota. Though readers of these subsequent pages will find the FY17 Budget

for the Sioux Falls School District remains a mostly status quo, bare-bones plan void of

frivolous spending on unproven programs, there is significant reason to celebrate.

After exhaustive research and debate, Governor Dennis Daugaard and the

majority of South Dakota legislators acknowledged the facts generated by the Blue

Ribbon Task Force – school funding is inadequate and limits a District’s ability to attract

and retain the highest quality teachers available. In response, the 2016 Legislature took

a bold stand and increased the sales tax one-half-percent with revenues heading

straight to property tax relief and, more importantly, the pockets of the nation’s lowest

paid teachers. The end result is a 9.5 percent increase in State Aid Formula funding to

the Sioux Falls School District’s $149 Million dollar General Fund Budget, with the bulk

of that increase going toward increasing teacher pay.

This acknowledgement validates the evidence in the slow decline in teacher

quality being reported across the state and begins to restore the education profession

as a noble and respected career choice for those wishing to make a livable wage and

make a difference in their communities.

Research indicates the single most important factor in a student achieving

success is a highly trained and dedicated teacher.

The landmark legislation passed by the 2016

Legislature will allow the Sioux Falls School District to compete – though still at a

financial disadvantage – with neighboring states for the highest quality teachers

available.

Teacher quality is imperative as the world demands a more skilled workforce;

one that possesses critical thinking skills, the ability to effectively communicate, to

collaborate with colleagues, and to innovate without limitations. Teachers facilitate this

learning. They encourage students to dream big and to set goals that cause these

future leaders to stretch their minds to become the experts of tomorrow.

Always keeping the future in mind, the District is committed to using best

practices, a well-researched curriculum, technology-rich learning opportunities and the

highest expectations for student achievement.

Our commitment to offer multiple pathways to graduation is unparalleled in the

state and in the region. Further, our desire to educate the whole child – academically,

socially and emotionally – calls for a diverse approach to meet the needs of students.

These core values, coupled with our long history of fiscal responsibility, make the Sioux

Falls School District a trusted and valued partner in the successful business climate and

rich quality of life for which Sioux Falls has become known.

“The landmark legislation passed by the 2016 Legislature will allow the Sioux Falls School District to compete…”

Proposed FY17 General Fund Budget

The FY17 Budget is yet another example of the dedication of the Sioux Falls School

District to be truly innovative while upholding the expectation of taxpayers that not a dime

more than necessary will be spent to offer the highest quality education possible.

Because our community has entrusted the District with an ongoing opt-out, because

we work from a rolling five-year financial plan and because

we stretch each dollar from the South Dakota Legislature,

the District is pleased to recommend a budget that is balanced within the framework of the

five-year spending plan and results in a projected fund balance of 8.9 percent in FY21. A

fund balance between eight and nine percent was recommended by a group of business

leaders appointed by the Chamber of Commerce that meets on occasion to study the

District’s finances and offers recommendations on spending patterns, the opt-out and other

strategic funding issues.

In addition to maintaining the current level of service provided, the FY17 General

Fund Budget:

Adds teacher and specialist support to grade 6 through 12 behavior programs,

increasing services in the middle school Odyssey and high school FLEX

programs.

Adds funds to pay 504 Coordinators in each building plus an additional school

nurse to meet the needs of students who qualify for Section 504 Benefits due to

an unfunded federal mandate that expanded the definition of a disability.

Offers a small, but necessary bump for the ever-growing Fine Arts Program,

including more travel money for the Debate Program at Roosevelt High School to

“… truly innovative while upholding

the expectation of taxpayers…”

match travel allotments at the other two high schools, more music and art

supplies to mirror increased elementary enrollments and fees for additional piano

tunings.

Proposed FY17 Special Education Budget

Further, in the District’s FY17 Special Education Fund Budget, the following

educational enhancements include:

Adding ten (10) elementary resource teachers to allow for smaller student to

teacher ratios to support readers as teachers “push-in” to K-2 classrooms and

focus on developing foundational reading skills. This decreases current

caseloads of 8 to 1 to a new caseload of 3 to 1 to match ratios in the Literacy in

Action program.

Adding an Administrator Intern in the area of Special Education to lead

curriculum and instructional development.

Hiring Speech Therapist FTE to serve as an on-staff substitute.

Expanding the TIER 2 Pilot Program at four additional schools (new total of six)

due to the increasing number of students with emotional and behavior needs.

This intervention strategy offers a safe and secure environment for students in

which to learn appropriate social skills, focus on academics and de-escalate

behaviors in order to return to the regular classrooms. Staff will also be trained in

the Boys Town Educational Model. This will be accomplished with a match of

federal and special education dollars.

Title I Funds

In an effort to improve reading and math scores prior to third grade, the District

will also redirect Title I Funds to hold summer school at three elementary locations.

They are: Hawthorne, Hayward and Laura B. Anderson. Seventy-five students from

each school will be selected to attend eight weeks of school during the summer of 2016.

Intensive instruction, coupled with experiential learning and activities, will fill the school

day. Student progress will be measured with the Measure of Academic Progress (MAP)

Test with students taking both a pre-and-post-test.

Also of note, federal dollars will allow the District to maintain the work of two data

coaches, previously paid for by Department of Education grant, to continue the work of

maximizing student achievement by strengthening the core instruction that occurs in the

classroom. These data coaches work with teachers to reflect on their own instructional

practices, build their capacity to improve student achievement, create common

assessments and rubrics to measure student success, implement a data analysis cycle

and use data as evidence to determine next instructional steps.

To make this plan work for all facets of the budget, actions include:

Continued efficiencies in areas that do not impact student achievement;

An ongoing, planned spend-down of the District’s Fund Balance to a projected

7.5 percent in FY18.

Committed to the Process

The FY17 Budget Recommendation is complex, yet well thought out, thanks to the

dedication and long hours logged by committees and administrators since the process

began in November 2015. Collaboration is key. With the help of literally hundreds of

community people, professional staff members, and administrators, District leaders

considered the success of existing programs and

explored new possibilities to increase student

achievement. This thorough review of best practices ensures every dollar spent is

moving the District toward achieving its mission “to educate and prepare each student

to succeed in a changing world.”

In Summary

The FY17 Budget provides a sound educational plan for the future. It rewards

teachers with a livable wage. It maximizes spending in critical areas by offering

additional support for struggling readers. It relies heavily upon staff members to be

prudent with supplies and resources; always striving to provide a top-notch education to

students at maximum efficiency. It demands collaboration between the school, parents,

business leaders and the broader community. It

addresses the goals of the District’s Strategic Plan

through support of Student Outcomes, Staff and School Culture and Community

Engagement.

The balanced FY17 Budget is forward-thinking, yet responsive to the needs of

the students we are proud to serve and it will support our work in delivering our mission

“to educate and prepare each student to succeed in a changing world.”

“This thorough review of best practices ensures every dollar spent is moving the District toward achieving its mission…”

“…forward-thinking, yet responsive to the needs of the students we are proud to serve…”

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Projected Budgeted Projected Projected Projected Projected

FY16 FY17 FY18 FY19 FY20 FY21

1 Prior Year Regular Revenues 137,090,821 151,160,705 155,328,503 161,630,098 168,609,9362 Additional Regular Revenues 14,069,884 4,167,798 6,301,595 6,979,838 u3 Total Regular Revenues 151,160,705 155,328,503 161,630,098 168,609,936 176,163,9924 Prior Year Opt Out Revenues 6,220,000 6,220,000 7,500,000 7,500,000 7,500,0005 Additional Opt Out Revenues 1,280,0006 Total Opt Out Revenues 6,220,000 7,500,000 7,500,000 7,500,000 7,500,0007 Total Revenues Budgeted 143,310,821 157,380,705 162,828,503 169,130,098 176,109,936 183,663,9928 Prior Year Expenditures 148,749,842 160,335,378 166,036,711 168,641,570 173,569,7019 Increase in Salary 9,411,551 1,466,283 1,429,861 1,886,077 2,606,24310 Increase in Benefits 3,155,954 955,745 978,030 1,163,831 1,441,42811 Increase in Non-Salary (981,969) 3,279,305 196,968 1,878,222 1,907,38312 Program Salary Increases/(Cuts)13 Program Benefits Increases/(Cuts)14 Program Other Increases/(Cuts)15 Total Program Increases16 Total Expenditures 148,749,842 160,335,378 166,036,711 168,641,570 173,569,701 179,524,75517 Budgeted Use of Fund Balance (5,439,021) (2,954,673) (3,208,208) 488,528 2,540,235 4,139,23718 Adjustment for Current Year Projection 4,539,72319 Fund Balance Increase/(Decrease) (899,298)20 Unreserved FB 6/30 of Budget Year 15,019,593 12,064,920 8,856,712 9,345,241 11,885,476 16,024,71321 FB as a Percent of Prior Year Expds. 10.1% 7.5% 5.3% 5.5% 6.8% 8.9%

Key Variables Projected Budgeted Projected Projected Projected Projected

Revenue FY16 FY17 FY18 FY19 FY20 FY21

Other Fund Redistribution 600,000 1,200,000 1,800,000Bank Franchise 1,200,000 1,620,000 1,668,454 1,718,358 1,769,755 1,822,688State Apportionment 1,785,392 1,800,000 1,853,838 1,909,287 1,966,394 2,025,209Opt Out 4,940,000 7,500,000 7,500,000 7,500,000 7,500,000 7,500,000State Aid Increase 2.0% 9.5% 3.0% 3.0% 3.0% 3.0%

ExpendituresEfficiency Factor 0.75% 0.75% 0.75% 0.75% 0.50% 0.50%Teacher Delta 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000Health Insurance Increase 2.00% 4.60% 5.00% 5.00% 5.00% 5.00%Off-load Non-salary $ to Capital Outlay 1,280,000 2,560,000 2,560,000% Salary Increase (Linked to State Aid) 2.00% 6.25% 3.00% 3.00% 3.00% 3.00%

General Fund Levy Including Opt OutOwner Occupied Total General Fund 4.41 4.19 4.13 4.08 4.03 3.98Commercial Total General Fund 9.44 8.67 8.56 8.45 8.34 8.24

Opt Out Levy OnlyOwner Occupied Opt-Out Levy 0.33 0.50 0.49 0.47 0.46 0.44Commercial Opt-Out Levy 0.72 1.04 1.01 0.97 0.94 0.91

3/28/2016 Exhibit 5

Projected Budgeted Projected Projected Projected Projected

FY16 FY17 FY18 FY19 FY20 FY21

1 Prior Year Regular Revenues 137,090,821 151,160,705 155,328,503 161,630,098 168,609,9362 Additional Regular Revenues 14,069,884 4,167,798 6,301,595 6,979,838 7,554,0563 Total Regular Revenues 151,160,705 155,328,503 161,630,098 168,609,936 176,163,992

4 Prior Year Opt Out Revenues 6,220,000 6,220,000 7,500,000 7,500,000 7,500,0005 Additional Opt Out Revenues 0 1,280,000 0 0 06 Total Opt Out Revenues 6,220,000 7,500,000 7,500,000 7,500,000 7,500,000

7 Total Revenues Budgeted 143,310,821 157,380,705 162,828,503 169,130,098 176,109,936 183,663,992

8 Prior Year Expenditures 148,749,842 160,335,378 166,036,711 168,641,570 173,569,7019 Increase in Salary 9,411,551 1,466,283 1,429,861 1,886,077 2,606,24310 Increase in Benefits 3,155,954 955,745 978,030 1,163,831 1,441,42811 Increase in Non-Salary (981,969) 3,279,305 196,968 1,878,222 1,907,383

12 Program Salary Increases/(Cuts) 0 0 0 0 013 Program Benefits Increases/(Cuts) 0 0 0 0 014 Program Other Increases/(Cuts) 0 0 0 0 015 Total Program Increases 0 0 0 0 0

16 Total Expenditures 148,749,842 160,335,378 166,036,711 168,641,570 173,569,701 179,524,755

17 Budgeted Use of Fund Balance (5,439,021) (2,954,673) (3,208,208) 488,528 2,540,235 4,139,23718 Adjustment for Current Year Projection 4,539,72319 Fund Balance Increase/(Decrease) (899,298)

20 Unreserved FB 6/30 of Budget Year 15,019,593 12,064,920 8,856,712 9,345,241 11,885,476 16,024,71321 FB as a Percent of Prior Year Expds. 10.1% 7.5% 5.3% 5.5% 6.8% 8.9%

22 Per Pupil Formula Revenue 4,877 5,464 5,628 5,797 6,000 6,17923 Per Pupil Other Revenue 947 955 890 919 915 93824 Per Pupil Total Reg. Revenue 5,824 6,419 6,518 6,716 6,915 7,11725 Per Pupil Opt-Out Revenue 268 265 316 313 309 30426 Total Per Pupil Revenue 6,141 6,685 6,834 7,028 7,224 7,421

27 Total Per Pupil Rev. Over/(Under) Expds. (233) (125) (135) 20 104 167442

28 Fall Enrollment 23,338 23,544 23,826 24,064 24,38029 Cost of Text Book Adoption 2,179,600 1,248,371 4,082,351 1,158,053 2,435,861 4,456,19830 State Aid Index Factor 2.0% 9.5% 3.0% 3.0% 3.0% 3.0%31 Other Discretionary Revenue Increase 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%32 District Salary Increase 2.00% 6.25% 3.00% 3.00% 3.00% 3.00%33 Medical Benefits Increase 2.3% 4.6% 5.0% 5.0% 5.0% 5.0%34 Inflation for PS, Supplies, & Dues. 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%35 Increase in Valuation 4.5% 4.4% 4.3% 4.2% 4.1% 3.3%

36 Calendar Year Opt-Out Amount* 4,940,000 7,500,000 7,500,000 7,500,000 7,500,000 7,500,00037 Owner Occupied Opt-Out Levy 0.33 0.50 0.49 0.47 0.46 0.4438 Commercial Opt-Out Levy 0.72 1.04 1.01 0.97 0.94 0.91

Efficiency Factor

39 Annual Effect 0 0 1,254,685 1,274,370 872,210 902,13440 Compounded Effect per Year 0 0 1,254,685 2,566,583 3,515,559 4,522,84541 Fund Balance wihout Efficiency Factor 10.1% 7.5% 4.5% 3.2% 3.2% 4.2%

3/28/2016 Exhibit 5

History of Property Tax Levies Since 2000

Payable Payable Payable Payable Payable Payable Payable Payable Payable Payable Payable*

Assessments: 2000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

District Assessment Total 4,689,173,198 8,256,358,417 8,687,207,193 8,932,536,216 9,048,211,420 8,968,201,347 8,833,377,209 8,991,407,688 9,389,693,279 9,864,308,468 10,308,202,349

% Increase from prior year 8.14% 7.47% 5.22% 2.82% 1.29% -0.88% -1.50% 1.79% 4.43% 4.50% 4.50%

Payable Payable Payable Payable Payable Payable Payable Payable Payable Payable Payable*

Taxes: 2000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Mil Rates:(Per $1000 of valuation)

General Fund Agricultural 4.73 2.86 2.75 2.71 2.69 2.78 2.66 2.37 2.02 1.72 1.78

General Fund Owner Occupied 7.62 4.50 4.32 4.26 4.18 4.62 4.61 4.86 4.82 4.46 4.18 General Fund Commercial 16.21 9.66 9.25 9.13 8.96 9.87 9.88 10.41 10.32 9.55 8.66 Special Education Fund 1.40 1.20 1.20 1.20 1.20 1.20 1.20 1.35 1.29 1.21 1.31 Capital Outlay Fund 2.07 2.48 2.37 2.41 2.41 2.07 2.09 2.09 2.16 3.00 2.90 Bond Fund 0.65 0.21 0.32 0.29 0.28 0.29 0.28 0.33 0.31 0.00 0.00

Pension Fund 0.00 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.00

Total Agricultural 8.85 7.05 6.94 6.91 6.89 6.64 6.53 6.44 6.08 6.23 5.98

Total Owner Occupied 11.74 8.69 8.51 8.46 8.37 8.48 8.48 8.94 8.88 8.97 8.39 Total Commercial 20.27 13.85 13.44 13.33 13.15 13.73 13.75 14.49 14.38 14.10 12.91

Payable Payable Payable Payable Payable Payable Payable Payable Payable Payable Payable

2000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Assessed Value 98,516 141,565 143,615 145,665 145,665 137,729 137,729 137,729 139,054 145,351 152,783 - Taxable Value 93,394 125,144 129,110 130,516 131,535 121,890 122,235 122,579 126,122 132,705 139,490School Taxes 1,097 1,088 1,099 1,105 1,101 1,034 1,037 1,095 1,120 1,190 1,170 - % Increase Over Prior Year -4.6% 1.0% 0.5% -0.3% -6.1% 0.3% 5.7% 2.2% 6.3% -1.7%

Average Annual Increase: 0.38% Total Increase: 6.7%

FY98 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15

Total Paid 438,348,560 660,042,811 691,218,595 733,797,079 740,503,025 722,422,016 786,303,271 838,239,997 872,212,501 924,027,908 940,965,822

Population* 743,500 789,926 795,929 801,978 808,073 814,180 820,580 827,053 833,603 840,233 846,948Per Capita Sales Tax 590 836 868 915 916 887 958 1,014 1,046 1,100 1,111 - % Increase Over Prior Year 7.8% 3.9% 5.4% 0.2% -3.2% 8.0% 5.8% 3.2% 5.1% 1.0%Average Annual Increase: 3.8% Total Increase: 88.4%

* Estimated

Effect on a $98,516 House Assessed Valuation in 2000

Comparable History of State Sales, Use, & Contractors' Excise Tax (most recent years available)

Exhibit 10Page 15

GGEENN EERRAALL FFUUNN DD RREEVVEENN UUEESS

FY17 PROPOSED BUDGET

GENERAL FUND REVENUES

Increase/

Source FY16 FY17 (Decrease)

District Property Tax Levy 66,378,728$ 64,438,385$ (1,940,343)$

Gross Receipts Tax 2,118,000 2,118,000 -

Mobile Home Tax 31,000 31,000 -

Penalties & Interest on Taxes 166,664 166,875 211

Tuition Sources 347,983 347,983 -

Transportation Fees 15,000 15,000 -

Interest Earned 150,000 150,000 -

Gate Receipts/Ticket Sales 258,200 258,200 -

Rentals 50,000 50,000 -

Parking Fees 100,000 100,000 -

County Apportionment 1,020,000 1,020,000 -

General State Aid 55,973,197 71,203,491 15,230,294

State Apportionment 1,800,000 1,800,000 -

Bank Franchise Tax 2,060,000 1,620,000 (440,000)

Other State Monies 41,000 41,000 -

Federal Monies 10,859,407 10,614,600 (244,807)

Medicaid 600,000 600,000 -

Tournament Revenue 211,642 180,070 (31,572)

Miscellaneous Revenue/Other Categorical* 1,130,000 1,140,000 10,000 Total General Fund Revenues 143,310,821 155,894,604 12,583,783

Cash to Finance 5,439,021 2,954,673 (2,484,348)

Transfer from Pension Fund to Close Fund - 1,486,101 1,486,101 Total General Fund Revenue and Cash 148,749,842$ 160,335,378$ 10,099,435$

Revised: 2/16/15 1:20 PM

Printed: 4/5/2016 11:30 AM Exhibit 3

SSUUMMMMAARRYY OOFF

RREESSTTRRIICCTTEEDD GGEENN EERRAALL

FFUUNN DD SS

Restricted General Fund Tabs 84-99

The District’s Restricted General Fund is comprised almost entirely of Federally-funded grants ($180,000 is reimbursed for hosting SD High School Activities Association post-season tournaments). As a rule, the District cannot use restricted funds to balance its budget. If it reduced the expenditure in a restricted fund cost center, the District would simply receive less revenue from the federal government. However, some of the restricted programs do contain some latitude how the funds are spent, and in that regard the FY17 budget guidelines required most restricted programs to provide 2 alternate budgets that spend essentially the same amount of funds (i.e. the grant allocation) but on different priorities that are allowed by the grant.

These cost centers fund the restricted general fund based on total anticipated revenues of $10.8 million. The recommended restricted fund budget is $276,000 less than the FY16 budget. This represents an decrease of 2.5 percent compared to last year. Notable aspects of the Restricted General Fund include:

• Tournaments (Tab 84): Decreases the budget by $32,000 to $180,000 due to a decrease in thenumber of postseason events being held in Sioux Falls and hosted by the District.

• Carl Perkins Program (Tab 88): Reduces the budget by $33,000 to $267,000. This budgetprovides support for middle school and high school CTE courses at the funding level middleschool technology modules, software updates, lab equipment and professional development formiddle school teachers. For high school, it provides resources, equipment and teacherprofessional development for auto tech, auto body, woodworking, welding, media production,family & consumer sciences, carpentry, culinary arts, marketing, health careers, computernetworking, aviation and the Project Lead the Way engineering and biomedical sciencesprograms.

• Title I (Tab 89): Decreases budget by $178,000 to $4.6 million. This budget shifts priorities fromfirst grade class size reduction in elementary Title I schools to Tier 2 intervention rooms (see Tier2 report from the March 14 School Board meeting) in those buildings that have been trained in theBoys Town model.

• Title I – School Improvement (Tab 92): Decreases the budget by $10,000 to $172,000. Thisbudget supports the full-day summer school pilot at focus schools as discussed at the March 3,2016 Board work session and half-day summer school at the Elementary Immersion Center.

• Title II, Part A – Improving Teacher Quality (Tab 94): Decreases the budget by $30,000 to$495,000. This budget maintains federal support of instructional coaches and shifts prioritiesfrom funding first grade class size reduction in certain Title 1 schools to continuing funding for2 data coaches that were piloted under a 2-year grant from the Mathematica Policy Researchthat is expiring.

2016‐17 Level 2 ‐ Reduce CSR and Increase Behavior Support

Title I FTE Title I Salaries Title I BenefitsTitle I Purchased Svcs Title I Supplies Title IIA FTE

Title IIA Salaries

Title IIA Benefits

Title IIA Professional Services

Title IIA Supplies 403 FTE 403 Salaries

403 Benefits

403 Purchased Services

403 Supplies

Classroom Teachers 14.00 705,222$ 234,136$ 0.00 ‐$ ‐$ Art Music PE 0.80 40,298$ 13,379$ LIA Teachers 11.4 645,331$ 214,252$ 0 ‐$ ‐$ ELL Teachers 9.2 466,118$ 154,753$ Instructional Coaches 2 123,449$ 40,985$ 12.00 617,244$ 204,924$ Success Coordinators 5.65 249,012$ 82,671$ Counselor 0.20 8,815$ 2,926$ Social Workers 3 170,415$ 56,577$ School Home LiaisonsEarly Childhood 285 1,119,765$ Dental Mobile 10,000$ Education Assistants 3.39 61,440$ 20,398$ Specialists (Behavior Facilitators) 3.00 83,058$ 9,192$ Tier 2 Teachers 3.00 112,182$ 37,245$ Summer School ‐ Teachers 69,051$ 9,425$ 84,515$ 11,536$ Summer School ‐ Other hourly 51,595$ 7,043$ 54,736$ 7,471$ Summer School ‐ Transportation 7,883$ 11,877$ Summer School ‐ Fees 3,358$ 3,386$ Summer School ‐ Supplies 1,573$ 2,820$ PD ‐ Teacher Hourly 5,741$ 784$ 71,277$ 9,729$ PD ‐ Professional Services 6,525$ 70,878$ PD ‐ Supplies 1,450$ 16,738$ Parent Involvement ‐ Teacher hourly 40,184$ 5,485$ Parent Involvement ‐ Professional Services 5,530$ Parent Involvement ‐ Supplies 9,374$ Parent Involvement ‐ Interpreter Fees 30,000$ Instructional ResourcesAdmin ‐ Fed Prog Coor 11,129$ 1,519$ Admin ‐ Fed Prog Specialist 4,958$ 1,488$ Homeless ‐ Social Worker 56,805$ 17,042$ Homeless ‐ Transportation 11,154$ Neglected ‐ Teacher 60,723$ 18,217$ Equitable Services ‐ Teachers 70,628$ 23,307$ 70,000$ 8,991$

TOTAL 3,036,155$ 950,823$ 1,194,214$ 12,397$ 688,521$ 214,653$ 140,878$ 25,729$ 139,251$ 19,008$ 15,263$ 2,820$ Indirect Costs 98,159$ 20,219$ 3,333$

Program Total 5,291,749$ 1,090,001$ 179,674$ Estimated Program Allocation $5,100,000 1,055,000$ 179,674$

Estimated carryover 300,000$ 35,000$ 108,251.09$ (1)$ (0)$

2016‐17 Level 2 ‐ Continue 1 day SIOP training

Title III FTE Title III SalariesTitle III Benefits

Title III Purchased Services

Title III supplies

Classroom TeachersArt Music PELIA TeachersELL TeachersInstructional Coaches 1 60,171$ 19,977$ Success CoordinatorsCounselorSocial WorkersSchool Home Liaisons 2.2 91,315$ 30,317$ Early ChildhoodDental MobileEducation Assistants 6.125 111,010$ 36,854$ Specialists (Behavior Facilitators)Tier 2 TeachersSummer School ‐ Teachers 15,924$ 2,174$ Summer School ‐ Other hourly 9,910$ 1,811$ Summer School ‐ Transportation 4,000$ Summer School ‐ Fees ‐$ Summer School ‐ Supplies 1,800$ PD ‐ Teacher Hourly 33,235$ 4,537$ PD ‐ Professional Services 3,600$ PD ‐ Supplies 4,000$ Parent Involvement ‐ Teacher hourlyParent Involvement ‐ Professional ServicesParent Involvement ‐ SuppliesParent Involvement ‐ Interpreter FeesInstructional Resources 65,000$ Admin ‐ Fed Prog CoorAdmin ‐ Fed Prog SpecialistHomeless ‐ Social WorkerHomeless ‐ TransportationNeglected ‐ TeacherEquitable Services ‐ Teachers

TOTAL 321,564$ 95,669$ 7,600$ 70,800$ Indirect Costs 9,367$

Program Total 505,000$ Estimated Program Allocation 425,000$

Estimated carryover 80,000$ (0)$

Includes 3 hs ss courses and 3 sections of ms summer school and 1 day SIOP for new teachers and one person to TESOL

PPRROOPPOOSSEEDD GGEENN EERRAALL FFUUNN DD

EEXXPPEENN DD IITTUURREESS

BBYY PPRROOGGRRAAMM

FY17 PROPOSED GENERAL FUND

BY PROGRAM

Budget Committee Recommendation

FTE FTE Budget Budget Increase/

BUDGET DATA FY16 FY17 FY16 FY17 (Decrease)

Elementary Program

Projected Enrollment 11,686Elementary Instruction 595.89 600.17 37,403,624$ 37,647,118$ 243,494$ Elementary Libraries 34.01 35.44 1,493,372 1,549,706 56,334 Literacy in Action SF 24.90 24.90 1,725,516 1,746,180 20,664 Elementary Teacher Hourly - - 120,775 122,332 1,557 Elementary Extra Duty - - 40,686 36,282 (4,404) Elementary Admin/Clerical 58.06 60.00 4,481,112 4,447,991 (33,121) Total Elementary Program 712.86 720.51 45,265,085$ 45,549,609$ 284,524$

Middle School Program

Projected Enrollment 5,147Middle School Instruction 276.05 282.50 18,481,389$ 19,125,251$ 643,862$ Middle School Libraries 9.35 9.35 455,428 458,172 2,744 Middle School Teacher Hourly - - 107,770 107,787 17 Middle School Extra Duty - - 132,541 128,971 (3,570) Middle School Admin/Clerical 25.00 25.00 1,994,719 2,014,100 19,381 Total Middle School Program 310.40 316.85 21,171,847$ 21,834,281$ 662,434$

High School Program

Projected Enrollment 6,711High School Instruction 301.36 302.08 20,622,380$ 20,895,141$ 272,761$ High School Libraries 9.22 9.22 414,313 419,194 4,881 High School Extra Duty - - 132,375 132,250 (125) High School Admin/Clerical 43.40 43.40 3,564,129 3,551,580 (12,549) Career & Tech Ed Academy 19.49 19.49 1,363,622 1,360,144 (3,478) Total High School Program 373.47 374.19 26,096,819$ 26,358,309$ 261,490$

School-Based Programs

Fine and Performing Arts 1.00 1.00 974,348$ 992,844$ 18,496$ Indian Education (District-funded) 7.50 8.00 613,468 628,374 14,906 Gifted Education 9.45 9.45 695,311 701,287 5,976 Auxiliary Programs 8.50 2.88 1,428,790 1,227,406 (201,384) Advanced Placement - - 88,204 101,270 13,066 English Language Learner Program 49.60 49.60 3,571,304 3,637,307 66,003 6-12 Building Support Behavior Program 3.75 3.75 168,010 171,324 3,314 Elementary Behavior Program 10.23 11.63 441,873 517,715 75,842 Secondary Behavior Program 11.30 16.04 582,584 825,255 242,671 Health Services 12.40 14.40 830,963 997,216 166,253 Social Workers 4.00 4.50 288,678 337,136 48,458 Counseling Services 62.48 64.30 3,901,081 4,122,689 221,608 Transportation Services 0.50 0.50 1,431,788 3,062,173 1,630,385 Athletics 2.00 2.00 1,956,634 2,039,270 82,636 Total School-Based Programs 182.71 188.05 16,973,036$ 19,361,266$ 2,388,230$

Created 2/16/16 1:20 PMPrinted 3/28/2016 3:22 PM Exhibit 4

FY17 PROPOSED GENERAL FUND

BY PROGRAM

Budget Committee Recommendation



District-Coordinated Services

Curriculum Services 7.00 7.00 3,020,457$ 2,658,017$ (362,440)$ Staff Development 18.90 19.40 1,734,737 1,750,005 15,268 Library/Technical Services 2.25 2.25 302,023 305,231 3,208 Student Assessment 1.75 2.00 230,878 246,361 15,483 Information Services 25.25 25.25 2,375,534 2,491,375 115,841 Human Resources 11.00 12.00 1,041,929 1,167,402 125,473 Superintendent's Office 2.00 2.00 346,138 381,569 35,431 Community Rel/Community Ed 3.55 3.55 290,628 290,644 16 Finance Office 17.70 17.70 1,491,247 1,473,504 (17,743) School Board Svc/Election Svc - - 197,260 196,532 (728) Operational Services 207.24 209.93 17,101,566 17,047,174 (54,392) Committed Funds 3.00 3.00 1,176,851 8,429,429 7,252,578 Total District-Coordinated Prog. 299.64 304.08 28,172,006$ 36,437,243$ 8,265,237$

Total Unrestricted General Fund 1,879.08 1,903.68 137,678,793$ 149,540,708$ 11,861,915$



Tournaments - - 211,642$ 180,070$ (31,572)$ Head Start 12.11 11.30 2,351,562 2,351,562 - Indian Education (Federal Only) 2.98 2.98 250,918 258,320 7,402 Indian Education (Johnson O'Malley) - - 20,000 20,000 - Carl Perkins 1.50 1.50 299,743 267,195 (32,548) Title I -- Regular 59.76 55.52 4,803,128 4,625,623 (177,505) Title I -- Neglected & Delinquent 6.80 6.15 435,246 440,178 4,932 Title I -- McKinney Homeless 0.62 0.12 87,533 85,500 (2,033) Title I -- Set Aside 2.44 2.50 172,951 180,254 7,303 Title I -- School Improvement 1.46 - 182,205 172,429 (9,776) Title II -- Part A, Improving Teacher Quality 13.95 12.00 1,055,486 1,039,315 (16,171) Title III - Language Instruction 6.60 9.33 524,800 495,309 (29,491) Refugee Impact Grant 1.50 1.50 74,025 74,025 - Migrant Education 3.00 3.00 353,137 347,231 (5,906) Starbase - - 2,000 2,000 - Indirect Costs 2.60 2.60 246,673 255,659 8,986 Total Restricted General Fund 115.32 108.50 11,071,049$ 10,794,670$ (276,379)$

Total General Fund 1,994.40 2,012.18 148,749,842$ 160,335,378$ 11,585,536$

Created 2/16/16 1:20 PMPrinted 3/28/2016 3:22 PM Exhibit 4

PROPOSED FY17 GENERAL FUND BY PROGRAM SUMMARY

FY17 Proposed < FY16 Approved FY17 Proposed 3%+ > FY16 Approved

Tab

Cost

Center Cost Center Description

FY16

Approved

FY17

Proposed

Increase/

(Decrease)

% Increase/

(Decrease) Explanation of Recommended Level

ELEMENTARY SCHOOL PROGRAMS

6 130 INSTRUCTION 37,403,624$ 37,647,118$ 243,494$ 0.65%Recommend level 4 of 4: Maintains the

program at the FY16 level of service.

7 135 LIBRARIES 1,493,372$ 1,549,706$ 56,334$ 3.77%

Recommended Level 4 of 4: Maintains the

elementary library program at the FY16 level of

service and accommodates the opening of

Sonia Sotomayor Elementary.

8 126 LITERACY IN ACTION SF 1,725,516$ 1,746,180$ 20,664$ 1.20%Recommended 4 of 4: Maintains program at

FY16 level of service.

9 136LUNCHROOM SUPERVISION (Formerly

Teacher Other Hourly)120,775$ 122,332$ 1,557$ 1.29%

Recommended 4 of 4: Adds Sonia Sotomayor

Elementary and deletes Horace Mann

Elementary as it is now served under a

Behavioral Program budget. Otherwise adjusts

to actual.

10 137 EXTRA DUTY 40,686$ 36,282$ (4,404)$ -10.82%

Recommended level 4 of 4: Adds Sonia

Sotomayor Elementary and deletes Horace

Mann Elementary as it is now served under a


to actual.

11 138 ADMINISTRATION SERVICES 4,481,112$ 4,447,991$ (33,121)$ -0.74%

Recommended Level 4 of 4: Deletes Horace

Mann Elementary as it is now served under a


administrator and clerical FTE to actual.

FY17 Proposed 0% - 3% > FY17 Approved

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Tab

Cost


FY16

Approved

FY17

Proposed

Increase/

(Decrease)

% Increase/



MIDDLE SCHOOL PROGRAMS

12 120 INSTRUCTION 18,481,389$ 19,125,251$ 643,862$ 3.48%

Recommended Level 4 of 4: Adds 6.5

Teachers to account for the projected increase

in middle school students

13 121 LIBRARIES 455,428$ 458,172$ 2,744$ 0.60%Recommended Level 4 of 4: Maintains

program at FY16 level of service

14 122LUNCHROOM SUPERVISION (Formerly

Teacher Other Hourly)107,770$ 107,787$ 17$ 0.02%

Recommended Level 4 of 4: Maintains FY16

level of service. Adjust salaries and benefits to

actual.

15 123 EXTRA DUTY 132,541$ 128,971$ (3,570)$ -2.69%


level of service. Adjust salaries and benefits to

actual.

16 124 ADMINISTRATION SERVICES 1,994,719$ 2,014,100$ 19,381$ 0.97%


Level of Service. Adjust salaries and benefits to

actual.

HIGH SCHOOL PROGRAMS

17 110 INSTRUCTION 20,622,380$ 20,895,141$ 272,761$ 1.32%Recommended Level 4 of 4: Maintains


18 111 LIBRARIES 414,313$ 419,194$ 4,881$ 1.18%


high school library program at the FY16 level of

service.

19 112 EXTRA DUTY 132,375$ 132,250$ (125)$ -0.09%Recommended Level 4 of 4: Maintains current

level of programming.

20 114 CTE ACADEMY 1,363,622$ 1,360,144$ (3,478)$ -0.26%Recommended Level 4 of 4: Provides current

level of service.

21 113 ADMINISTRATION SERVICES 3,564,129$ 3,551,580$ (12,549)$ -0.35%Recommended Level 4 of 4: Maintains current

level of service.

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Tab

Cost


FY16

Approved

FY17

Proposed

Increase/

(Decrease)

% Increase/



SCHOOL-BASED PROGRAMS

22 115 ADVANCED PLACEMENT PROGRAM 88,204$ 101,270$ 13,066$ 14.81%


incentive budget of $65/passing score on an

AP test.

23 116 GIFTED EDUCATION 695,311$ 701,287$ 5,976$ 0.86%


level of service and adjusts salaries and

benefits to actual.

24 125 FINE AND PERFORMING ARTS 974,348$ 992,844$ 18,496$ 1.90%

Recommended Level 4 of 4: This will allow the

Sioux Falls School District Fine Arts

departments to operate at present levels with

the addition of increased equality travel for the

Roosevelt High School Debate program due to

an increase in the debate program size.

25 134 INDIAN EDUCATION (District-Funded) 613,468$ 628,374$ 14,906$ 2.43%Recommended Level 4 of 4: Maintains FY16

level of programming.

26 415 ENGLISH LANGUAGE LEARNERS 3,571,304$ 3,637,307$ 66,003$ 1.85%Recommended Level 4 of 4: Maintains ELL

program at FY16 level of service.

27 604 ELEMENTARY BEHAVIOR PROGRAMS 441,873$ 517,715$ 75,842$ 17.16%

Recommended Level 4 of 4: Increase

Classified Other Hourly to reflect current hourly

pay for summer school costs; accounts for

addition of one classroom during FY17

including salary, benefits, and hourly for the

program FTE (Teacher, Specials Teacher,

Education Assistant and Behavior Specialist.)

28 6036-12 BUILDING SUPPORT BEHAVIOR

PROGRAMS168,010$ 171,324$ 3,314$ 1.97%

Recommends Level 4 of 4: Maintain FY16

level of service.

29 605 SECONDARY BEHAVIOR PROGRAMS 582,584$ 825,255$ 242,671$ 41.65%

Recommends Level 5 of 5: Expansion.

Additional 1.0 teacher and .875 Educational

assistant to Regular Education FLEX will allow

for students who were served under VOA North

(which has closed) to have a multiple pathway

when returned to their home schools.

30 117 AUXILIARY PROGRAMS 1,428,790$ 1,227,406$ (201,384)$ -14.09%

Recommended level 1 of 1: Reduces 3.0

Teacher FTE and 2.625 Educational Assistant

FTE due to closing of VOA North and

decrease of students at VOA South.4/4/2016 8:02 AM Page 3



Tab

Cost


FY16

Approved

FY17

Proposed

Increase/

(Decrease)

% Increase/



31 547 HEALTH SERVICES 830,963$ 997,216$ 166,253$ 20.01%

Recommended Level 5 of 5: Expansion.

Adds points pay for 504 coordinators, adds

extra hourly pay for 504 coordinators and

nurses, and adds 1.0 FTE nurse.

32 545 SOCIAL WORK SERVICES 288,678$ 337,136$ 48,458$ 16.79%


level of programming. Moving .5 FTE social

worker out of grant funding (406) and into the

general fund budget. This is essential due to

the increase cost of transportation for students

funded throught 406. Per the McKinney-Vento

Act, school districts are required by law to

provide transportation for homeless students to

their school of origin. If this was not funded by

406, the District would be required to fund the

cost in an alternative way.

33 546 COUNSELING SERVICES 3,901,081$ 4,122,689$ 221,608$ 5.68%

Recommended Level 4 of 4: Maintains

services at FY16 level of programming with an

increase of 1.5 FTE following student growth

and to support the addition of a new school.

34 543 TRANSPORTATION SERVICES 1,431,788$ 3,062,173$ 1,630,385$ 113.87%


Transportation at the FY 16 level of service.

Shifted back expenses from the Capital Outlay

Funds (now in committed funds)

35 131 ATHLETICS 1,956,634$ 2,039,270$ 82,636$ 4.22%

Recommended Level 4 of 4: Mincrease in

purchased services due to travel for girls'/boys'

basketball and volleyball to state tournaments;

Increase in dues and fees as a result of

SDHSAA fees no longer being waived.

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Tab

Cost


FY16

Approved

FY17

Proposed

Increase/

(Decrease)

% Increase/



DISTRICT-COORDINATED PROGRAMS

36 057 CURRICULUM SERVICES 3,020,457$ 2,658,017$ (362,440)$ -12.00%

Recommended Level 4 of 4: Adjusts salaries

and benefits to actual and allows for the

implementation of the K-12 Fine and

Performing Arts curriculum update, the K-12

World Language curriculum update, 8th grade

Spanish Immersion curriculum, and the 8th

grade Honors curriculum.

37 140 STAFF DEVELOPMENT 1,734,737$ 1,750,005$ 15,268$ 0.88%


level of service and adjusts salaries and

benefits to actual.

38 058 LIBRARY/TECHNICAL SERVICES 302,023$ 305,231$ 3,208$ 1.06%Recommended Level 4 of 4: Maintains


39 550 STUDENT ASSESSMENTS 230,878$ 246,361$ 15,483$ 6.71%Recommended Level 4 of 4: Maintains FY16

level of service.

40 071 INFORMATION SERVICES 2,375,534$ 2,491,375$ 115,841$ 4.88%


program at FY16 level of service and provides

software to manage student chromebooks and

iPads.

41 055 HUMAN RESOURCES 1,041,929$ 1,167,402$ 125,473$ 12.04%

Recommended Level 4 of 4: Reflects the

restructuring of the Human Resources/Legal

Services/Administrative Services Department.

Includes an additional Employment Contract

FTE. Legal Services salary and FTE moved

from Employment Contract to Executive

Administrator.

42 079 SUPERINTENDENT'S OFFICE 346,138$ 381,569$ 35,431$ 10.24%

Recommended Level 4 of 4: Adjusts salaries

and benefits to actual and maintains services at

FY16 level.

43 409COMMUNITY RELATIONS/

COMMUNITY EDUCATION290,628$ 290,644$ 16$ 0.01%


level of service.

44 064 OPERATIONAL SERVICES 17,101,566$ 17,047,174$ (54,392)$ -0.32%


program at FY16 level of service while reducing

operating expenses.

45 067 FINANCE OFFICE 1,491,247$ 1,473,504$ (17,743)$ -1.19%Recommended Level 4 of 4: Maintains

services at FY16 level.

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Tab

Cost


FY16

Approved

FY17

Proposed

Increase/

(Decrease)

% Increase/



46 068 SCHOOL BOARD/ELECTION SVCS 197,260$ 196,532$ (728)$ -0.37%Recommended Level 4 of 4: Maintain services

at FY16 level.

47 070 COMMITTED FUNDS 39,609$ 8,429,429$ 8,389,820$ N/A

Recommended Level 1 of 1: Funds the

negotiated salary increases, medical and

dental premium increases

Total-Unrestricted Funds 137,678,793$ 149,540,708$ 11,861,915$ 8.62%

RESTRICTED GENERAL FUND PROGRAMS

84 132 TOURNAMENTS 211,642$ 180,070$ (31,572)$ -14.92%Recommended Level 1 of 1: Funds the

tournaments the District is hosting in FY17.

85 405 HEAD START 2,351,562$ 2,351,562$ -$ N/A


current level of programming for 414 children

through federally funded Head Start grant, who

are served in the blended Early Childhood

program. Adjustments for actual salary and

benefits may need to be made, when FY17

district salary schedules are finalized.

86 407 INDIAN EDUCATION (Federal) 250,918$ 258,320$ 7,402$ 2.95%


programming within the parameters of grant

requirements and provides professional

development for teachers to bring back

innovative teaching strategies to utilize within

their classrooms and share with other teaching

staff. Professional development for staff is a

requirement of the grant.

87 408 JOHNSON O'MALLEY FUNDS 20,000$ 20,000$ -$ N/A


programming within the parameters of grant

requirements.

88 416 CARL PERKINS PROGRAM 299,743$ 267,195$ (32,548)$ -10.86%

Recommended Level 1 of 2: Provides for CTE

teacher professional development. Teachers

of approved CTE programs grades 7-12 are

provided the opportunity to participate at a

National conference once every 3 years under

the current PD rotation.

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Tab

Cost


FY16

Approved

FY17

Proposed

Increase/

(Decrease)

% Increase/



89 401 TITLE I, IMPROVING BASIC PROGRAMS 4,803,128$ 4,625,623$ (177,505)$ -3.70%

Recommended Level 2 of 2: Increases

behavior supports - Tier 2 Intervention Rooms

at 6 Title I schools, full-time Success

Coordinators at most Title I schools; eliminates

1st grade CSR at schools with Tier 2 rooms.

90 429TITLE I, NEGLECTED & DELINQUENT

PROGRAMS435,246$ 440,178$ 4,932$ 1.13%

Recommended Level 2 of 2: Provides .25 FTE

Reading Teacher at Axtell Park and funding for

supplies for Axtell program.

91 402 TITLE I, SET ASIDE 172,951$ 180,254$ 7,303$ 4.22%

Recommended Level 2 of 2: Adjusts

expenditures to expected revenue based on

identified Priority Schools (Elementary and

Middle School Immersion Center) and Focus

Schools (Laura B Anderson, Hawthorne,

Hayward)

92 403 TITLE I, SCHOOL IMPROVEMENT 182,205$ 172,429$ (9,776)$ -5.37%

Recommended Level 2 of 2: Supports full-day

summer school pilot at Focus Schools and half-

day summer school at Elementary Immersion

Center.

93 406 TITLE I, MCKINNEY HOMELESS 87,533$ 85,500$ (2,033)$ -2.32%


programming within the parameters of the grant

and provides the professional development

needed to stay up to date on changes with

federal legislation. Professional development is

required by the grant.

94 435TITLE II, PART A, IMPROVING TEACHER

QUALITY1,055,486$ 1,039,315$ (16,171)$ -1.53%

Recommended Level 2 of 2: Provides 2.0 FTE

Data Coaches to continue Data Driven

Instruction pilot and maintains Elementary

Instructional Coach program at FY16 level of

service.

95 419 TITLE III, LANGUAGE INSTRUCTION 524,800$ 495,309$ (29,491)$ -5.62%Recommended Level 2 of 2: Maintains 1 day

of SIOP training for new teachers.

96 425 REFUGEE IMPACT GRANT 74,025$ 74,025$ -$ N/A

Recommended Level 2 of 2: Maintains support

for School Home Liaison program at FY16 level

of service.

97 418 STARBASE 2,000$ 2,000$ -$ N/ARecommended Level 2 of 2: Maintains

Starbase Program at FY16 level of service.

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Tab

Cost


FY16

Approved

FY17

Proposed

Increase/

(Decrease)

% Increase/



98 447 MIGRANT EDUCATION 353,137$ 347,231$ (5,906)$ -1.67%

Recommended Level 2 of 2: Eliminates

support for middle school summer school and

Increases support for fees for programming for

academic support and incentives.

99 499 INDIRECT COSTS 246,673$ 255,659$ 8,986$ 3.64%Recommended Level 2 of 2: Maintains FY16

level of service.

Total-Restricted Funds 11,071,049$ 10,794,670$ (276,379)$ -2.50%

TOTAL GENERAL FUND PROGRAMS 148,749,842$ 160,335,378$ 11,585,536$ 7.79%

4/4/2016 8:02 AM Page 8

SSUUMMMMAARRYY OOFF

OOTTHHEERR TTAAXX--SSUUPPPPOORRTTEEDD

FFUUNN DD SS

Other Tax Supported Funds

Special Education Fund The proposed Special Education budget spends $4.7 million into fund balance. Currently the Special Education Fund is approximately 22 percent. The formula allows a Special Education fund balance of 25 percent.

The proposed Special Education budget includes increases of employee salaries that will meet the requirements of SB 131 and HB 1182 and an average 4.6 percent increase for medical insurance premiums.

The Specials Education budget also continues to fund the middle, and high school programs at the current caseloads, with an expansion program for elementary reading that will decrease current caseloads of 8 to 1 to a new caseload of 3 to 1 to match that contained in the Literacy in Action program. This expansion is considered a 2-year pilot. Additionally, the Behavior Program budget adds teacher and specialist FTE to fund the Special Education share of the elementary tier 2 expansion (general fund portion is contained in Title I).

Capital Outlay Fund The recommended Capital Outlay levy for 2016 is projected to be $2.90 per $1,000 of valuation. Noteworthy aspects of the budget include:

• Funds $6.6 million of improvements to buildings and/or sites, per the District’s 15-yearmaintenance plan.

• Funds $2.9 million in Year 2 of a 3 year technology plan that continues the District’s 1-1 technology initiative in grades 3-12. The 3-year plan is budgeted for just over $13million or approximately $185 per student per year.

• Includes $303,000 to replace worn or broken musical instruments and purchase new instrumentsto accommodate enrollment growth, District-wide.

• Along with the Capital Project Funds, funds the final expenditures in Capital Projects Funds ofthe final scheduled CIP projects at Roosevelt High School, Washington High School, HowardWood Field, and Sonia Sotomayer Elementary.

Pension Fund The Pension Fund was sunset by SB131 with no new tax levies authorized after calendar year 2016. Revenues received in the Pension fund for FY17 (2nd half of taxes paid in calendar year 2016) will be transferred to the General Fund.

Bond Redemption Fund Revenues from the Bond Redemption Fund were used to pay the debt service from the 1997 bond election for the first CIP. The Bond Redemption levy was eliminated as of 2017as the outstanding bonds were defeased in July 2016.

SSUUMMMMAARRYY OOFF

SSPPEECCIIAALL EEDD UUCCAATTIIOONN FFUUNN DD


SPECIAL EDUCATION FUNDREVENUES


Source FY16 FY17 FY16 FY17 (Decrease)

Property Taxes 11,984,047$ 12,744,432$ 760,385$ State Revenue 16,736,166 19,762,181 3,026,015 Federal Revenue 5,166,000 5,166,000 - Other Local Sources 917,000 917,000 - Cash from Fund Balance 2,649,913 4,649,798 1,999,885 Total Revenue 37,453,126$ 43,239,411$ 5,786,285$

EXPENDITURES


Program FY16 FY17 FY16 FY17 (Decrease)

Early Childhood 20.85 22.90 1,960,882$ 1,953,966$ (6,916)$ Early Childhood Screen/Evaluation 3.48 3.48 226,577 228,853 2,276 Early Intervening Services - Federal 11.50 11.50 782,825 785,509 2,684 Early Intervening Services - State/Local 10.48 12.29 736,109 686,698 (49,411) Elementary Special Education 195.91 214.99 7,780,486 8,910,227 1,129,741 Elementary Behavior Program 27.34 36.71 1,245,992 1,635,198 389,206 Middle School Special Education 90.05 98.34 3,754,652 4,112,440 357,788 High School Special Education 94.06 103.16 3,940,047 4,436,897 496,850 K-12 Building Support Behavior Program 18.71 15.89 904,134 821,977 (82,157) Secondary Behavior Program 29.19 31.32 1,513,228 1,613,567 100,339 Community Campus 12.29 12.29 723,974 725,337 1,363 Speech Therapy 28.70 28.70 1,844,193 1,897,316 53,123 Services to Visually Impaired 2.00 2.00 119,423 130,735 11,312 Services to Hearing Impaired 10.50 12.50 550,312 629,920 79,608 Occupational/Physical Therapy 17.30 18.30 1,625,457 1,743,359 117,902 Psychological Services 10.85 10.85 907,475 916,470 8,995 Penitentiary Program 0.50 0.50 47,242 48,015 773 Out of District Placements - - 1,872,320 1,928,570 56,250 Adaptive Physical Education 4.10 4.56 249,069 285,670 36,601 Extended Year Program - - 251,052 251,339 287 Health Services 12.60 12.60 810,053 829,815 19,762 Staff Services 19.88 21.88 1,920,859 2,412,650 491,791 Transportation Services 0.50 0.50 2,023,543 2,080,908 57,365 Central Administration 15.00 14.00 1,385,004 1,317,666 (67,338) Committed Funds - 10.00 278,218 2,856,309 2,578,091 Total Special Education Fund 635.79 699.26 37,453,126$ 43,239,411$ 5,786,285$

Created: 2/16/16 1:20 PMPrinted: 3/28/2016 6:21 PM Exhibit 6

PROPOSED FY17 SPECIAL EDUCATION FUND BY PROGRAM

FY17 Proposed < FY16 Approved

Tab

Cost


FY16

Approved

FY17

Proposed

Increase/

(Decrease)

% Increase/


48 622 EARLY INTERVENING SERVICES 736,109$ 686,698$ (49,411) -6.71%

Recommended Level 1 of 1: Maintains the current level of literacy intervention at the high school; increases the behavior team support for general education by transferring staff from 22-603 in special education; and, reduces 1.0 FTE, salary and benefits, elementary Tier 2 pilot teacher.

49 623 EARLY INTERVENING SERVICES- FEDERAL 782,825$ 785,509$ 2,684 0.34%

Recommended Level of 1 of 1: Maintains the current level of literacy intervention in elementary and middle school with adjustments for actual salary and benefits.

50 626 EARLY CHILDHOOD EDUCATION 1,960,882$ 1,953,966$ (6,916) -0.35%

Recommended Level 4 of 4: Maintains current level of services with adjustments for actual salaries and staff adjustments to blended. Reduces .2 clerical not utilized during 2015-2016 school year.

51 630 EARLY CHILDHOOD SCREEN/ EVALUATION 226,577$ 228,853$ 2,276 1.00%

Recommended Level 4 of 4: Maintains the current number of screens and evaluations available to the public.

52 608 ELEMENTARY SCHOOL PROGRAM 7,780,486$ 8,910,227$ 1,129,741 14.52%

Recommended Level 5 of 5: Expansion:

Expands to reduce the student to teacher ratio of the caseload formula serving K, 1, and 2nd graders within the special education resource room to group sizes of 3 to 5 children.

53 604 ELEMENTARY BEHAVIOR PROGRAMS 1,245,992$ 1,635,198$ 389,206 31.24%


Adjusts special education portion of Bridges funding as a result of a mid-year addition of a classroom and adding another classroom for Fall 2016 based on student need. The expansion adds teacher and specialist FTE to support the elementary Tier 2 implementation for students with disabilities and adds a specialist for the Structured Teach program.

FY17 Proposed 0% - 3% > FY16 Approved FY17 Proposed 3%+ > FY16 Approved

3/28/2016 6:20 PM Page 1



Tab

Cost


FY16

Approved

FY17

Proposed

Increase/

(Decrease)

% Increase/



54 609 MIDDLE SCHOOL PROGRAM 3,754,652$ 4,112,440$ 357,788 9.53%

Recommended Level 4 of 4: Adjusts teacher salary, benefits, and supplies and materials to meet current caseload factors based on actuals. Adjusts Education assistant salary and benefits based on student needs.

55 603 K-12 BUILDING SUPPORT BEHAVIOR PROGRAMS 904,134$ 821,977$ (82,157) -9.09%

Recommended Level 4 of 4: Maintains the six District Behavior teams but transfers the costs for half the team time to 22-622 to support students who do not have disabilities.

56 605 SECONDARY BEHAVIOR PROGRAMS 1,513,228$ 1,613,567$ 100,339 6.63%

Recommended Level 4 of 4: Adjusted for a mid-year teacher and .875 facilitator added to accommodate increased students in the secondary Structured Teach classroom.

57 601 PENITENTIARY PROGRAM 47,242$ 48,015$ 773 1.64%Recommended Level 1 of 1: Maintains FY16 level of service.

58 612 HIGH SCHOOL PROGRAM 3,940,047$ 4,436,897$ 496,850 12.61%


Adds 1.0 Teacher FTE (Teacher On Special Assignment). Adjusts teacher salary, benefits, and supplies and materials to meet current caseload factors based on actuals. Adjusts Education assistant salary and benefits based on student needs.

59 636 COMMUNITY CAMPUS 723,974$ 725,337$ 1,363 0.19%Recommended Level 4 of 4: Maintains FY16 level of service

60 607 SPEECH THERAPY SERVICES 1,844,193$ 1,897,316$ 53,123 2.88%


Transfers hourly and purchased service dollars to add 1.0 FTE Speech Therapist who will be used as an itinerant on-staff substitute position.

61 610 SERVICES TO THE VISUALLY IMPAIRED 119,423$ 130,735$ 11,312 9.47%

Recommended Level 1 of 1: Maintains FY16 level of service and increases supply dollars toward increased cost of purchasing Braille textbooks.

3/28/2016 6:20 PM Page 2



Tab

Cost


FY16

Approved

FY17

Proposed

Increase/

(Decrease)

% Increase/



62 611 SERVICES TO THE HEARING IMPAIRED 550,312$ 629,920$ 79,608 14.47%

Recommended Level 1 of 1: Adds 2.0 tutor/interpreter time as a result of additional students needing this support.

63 618 OCCUPATIONAL/PHYSICAL THERAPY 1,625,457$ 1,743,359$ 117,902 7.25%

Recommended Level 1 of 1: 1.0 FTE mid-year increase as a result of the number of students needing therapy.

64 644 PSYCHOLOGICAL SERVICES 907,475$ 916,470$ 8,995 0.99%Recommended Level 4 of 4: Maintains FY16 level of service.

65 624 OUT OF DISTRICT PLACEMENTS 1,872,320$ 1,928,570$ 56,250 3.00%

Recommended Level 1 of 1: Maintains the current out-of-district tuition and therapy costs with a 3% inflation factor added for potential tuition and therapy rate increases.

66 606 ADAPTIVE PHYSICAL EDUCATION 249,069$ 285,670$ 36,601 14.70%

Recommended Level 1 of 1: Addition of .45 FTE as a result of increased student needs.

67 629 EXTENDED SCHOOL YEAR 251,052$ 251,339$ 287 0.11%

Recommended Level 1 of 1: Maintains direct instruction and related services for students eligible to receive Extended School Year Services.

68 547 HEALTH SERVICES 810,053$ 829,815$ 19,762 2.44%

Recommended Level 1 of 1: Maintains program at the FY16 level of service with adjustments for actual salary and benefits.

69 543 TRANSPORTATION SERVICES 2,023,543$ 2,080,908$ 57,365 2.83%

Recommended Level 1 of 1: Maintains the current level of services for transporting students with disabilities.

3/28/2016 6:20 PM Page 3



Tab

Cost


FY16

Approved

FY17

Proposed

Increase/

(Decrease)

% Increase/



70 627 STAFF SERVICES 1,920,859$ 2,412,650$ 491,791 25.60%


Adds 1.0 FTE Administrator Intern to lead curriculum and instruction development for students with disabilities and maintains other Staff Service supports. As a result of the English Language Arts study and adoption, an increase in hourly for teacher teams at all levels to study English Language Arts and supplies/materials for implementation is included.

71 625 CENTRAL ADMINISTRATION 1,385,004$ 1,317,666$ (67,338) -4.86%

Recommended Level 4 of 4: Maintains the current level of support through the Central Administration.

72 699 COMMITTED FUNDS 278,218$ 2,856,309$ 2,578,091 N/A

Recommended Level 1 of 1: Provides salary and benefits increases along with legal fees and liability insurance.

TOTAL SPECIAL EDUCATION FUND 37,453,126$ 43,239,411$ 5,786,285$ 15.45%

3/28/2016 6:20 PM Page 4

PROPOSED FY17 OTHER DISTRICT FUNDS


Cost


FY16

Approved

FY17

Proposed

Increase/

(Decrease)

% Increase/


Fund 21 Capital Outlay Fund 25,441,217$ 28,720,514$ 3,279,297 12.89%

Funds the District Technology Plan and funds improvements per the District's 15-year maintenance plan. Levy is expected to be $2.90.

Fund 24 Pension Fund 2,907,972$ (1,486,101)$ (4,394,073) -151.10%This fund will be phased out in 2016 as required by the legislature.

Fund 31 Bond Redemption Fund 2,863,725$ -$ (2,863,725) N/AAll the bonds were paid off in 2016. The Fund was closed.

Fund 42 Capital Projects - CIP Projects 6,358,254$ -$ (6,358,254) N/A There are no projects scheduled for this fund.

Fund 46 Capital Projects - Sonia Sotomayor Elementary 7,883,118$ 522,668$ (7,360,450) -93.37% Finishes work on Sonia Sotomayor Elementary.

Fund 41 Capital Projects - New Elementary School-SBA 961,524$ -$ (961,524) N/A There are no projects scheduled for this fund.

TOTAL OTHER FUNDS 46,415,810$ 27,757,081$ (18,658,729) -40.20%


3/29/2016 7:45 AM Page 1

FFIIVVEE--YYEEAARR

CCAAPPIITTAALL OOUUTTLLAAYY FFUUNN DD PPLLAANN

AANN DD

SSCCHHEEDD UULLEE OOFF PPRROOJJEECCTTSS

FY17 CAPITAL OUTLAY PLAN

% Land Value Increase: 1.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%

Five Year Budget CIP IV Year 7 CIP IV Year 8 CIP V Year 1 CIP V Year 2 CIP V Year 3 CIP V Year 4 CIP V Year 5

1 Year FY17 FY18 FY19 FY20 FY21 FY22 FY23

2 Local Tax Revenue 30,019,244 30,319,436 30,925,825 31,544,341 32,175,228 32,818,733 33,475,107

3 CTE Tuition 44,969 46,318 47,707 49,139 50,613 52,131 53,695

4 Other Rev St & Fed & Misc 46,920 47,858 48,816 49,792 50,788 51,803 52,840

5 Federal Revenue 313,704 397,845 397,845 397,845 397,845 397,845 397,845

6 Cable Franchise Fees - - - - - - -

7 Erate - - - - - - -

8

9 Total Revenue 30,424,837 30,811,457 31,420,193 32,041,117 32,674,474 33,320,512 33,979,487

10

11 Transfers and Carry Overs

12 Cash from Fund Balance

13

14 Total Revenue Avaliable 30,424,837 30,811,457 31,420,193 32,041,117 32,674,474 33,320,512 33,979,487

15

16 L.T. Debt Pmt

17 2006 Issue 1,521,651 - - - - - -

18 2009 Issue 1,806,298 1,790,985 1,771,823 1,759,262 1,732,783 1,712,794 1,689,707

19 2010 Issue 1,248,795 1,247,345 1,251,107 749,262 692,783 632,794 569,707

20 2011 Issue 1,359,208 3,005,751 3,006,345 3,006,695 3,007,633 3,001,420 3,003,420

21 2012 Issue 1,169,650 2,687,750 2,693,450 2,690,200 2,301,875 2,303,225 2,297,850

22 2013 Issue 4,197,194 4,149,594 4,105,394 4,069,194 4,040,794 4,009,794 4,003,344

23 2015 Issue 960,180 963,056 962,206 956,706 960,082 957,081 957,706

24 CO Certificates Subtotal 12,262,976 13,844,481 13,790,325 13,231,319 12,735,950 12,617,108 12,521,734

25 Debt Admin Dues and Fees 15,000 15,000 15,000 15,000 15,000 15,000 15,000

26 Total Debt Service Payments 12,277,976 13,859,481 13,805,325 13,246,319 12,750,950 12,632,108 12,536,734

27

28 Capital Expenditures:

29 Expenses Moved Over from General Fund

30 Land and Building Acquisition

31 Playground Equipment 45,000 45,000 45,000 45,000 45,000 45,000 45,000

32 Ren. Maint. And Site Improvements 6,629,378 7,263,399 7,599,569 7,827,556 8,062,383 8,304,254 8,553,382

33 Harrisburg/West Central Payment 618,068 778,971 817,920 858,816 901,757 946,845 994,187

34 CTE Equipment

35 KLEARN Equipment - - - - - - -

36 Operational Services Vehicles 186,000 191,580 197,327 203,247 209,345 215,625 222,094

37 Technology 2,915,644 8,609,846 5,333,333 4,463,333 4,913,230 5,375,191 5,862,311

38 Curriculum Study 360,275 125,000 197,000 125,000 270,000 325,000 300,000

39 Library Books

40 Misc Equipment 667,265 687,283 707,901 729,138 751,013 773,543 796,749

41 Building Allocations 531,124 547,058 563,469 580,374 597,785 615,718 634,190

42 Bus Expense from General Fund 2,560,000 2,560,000 - - - - -

43

44 Total Non Debt Service CO Expenditures 14,512,754 20,808,137 15,461,521 14,832,465 15,750,511 16,601,176 17,407,912

45

46 CIP Projects Fund 804,951 - 3,117,829 3,494,402 3,704,497 3,605,724 3,539,814

47 Technology Replacement Fund 878,137 (1,609,846) (1,123,690) 306,793 305,403 316,373 327,831

48 Reduction of Wireless Replacement Bank (504,450) (1,000,000)

49 CTE Equipment Replacement Bank 44,969 46,318 47,707 49,139 50,613 52,131 53,695

50 Election Equipment Replacement Bank 10,500 11,000 11,500 12,000 12,500 13,000 13,500

51 Land Bank - 100,000 100,000 100,000 100,000 100,000 100,000

52

53 Total Transfers/Reserves 1,234,107 (1,452,528) 1,153,347 3,962,333 4,173,012 4,087,228 4,034,841

54

55 Total Capital Budget 28,024,837 33,215,090 30,420,193 32,041,117 32,674,474 33,320,512 33,979,487

56 Reserve / (Deficit) 2,400,000 (2,403,633) 1,000,000 - - - -

57 26,790,730

58 CIP Revenue FY17 FY18 FY19 FY20 FY21 FY22 FY23

59 CIP Projects 804,951 - 3,117,829 3,494,402 3,704,497 3,605,724 3,539,814

60 CO Certificate Proceeds

61 Total CIP Rev 804,951 - 3,117,829 3,494,402 3,704,497 3,605,724 3,539,814

69

70 CIP Cash Flow FY17 FY18 FY19 FY20 FY21 FY22 FY23

71 Prior Year's CIP Fund Balance (129,629) 152,654 152,654 3,270,484 764,886 (1,530,617) (3,924,893)

72 Revenues from Line 61 Above 804,951 - 3,117,829 3,494,402 3,704,497 3,605,724 3,539,814

73 Less CIP Projected Expenditures (522,668) - - (6,000,000) (6,000,000) (6,000,000) (6,000,000)

74 Sale of Longfellow

74 FY Actual to Date vs Estimates +/(-)

75 Net CIP Fund Balance 152,654 152,654 3,270,484 764,886 (1,530,617) (3,924,893) (6,385,079)

76 Unobligated CO Fund Balance 7,983,715 5,580,082 6,580,082 6,580,082 6,580,082 6,580,082 6,580,082

77 Net Fund Balance (CIP & CO) 8,136,369 5,732,736 9,850,565 7,344,967 5,049,464 2,655,188 195,003

78

79 Replacement Banks FY17 FY18 FY19 FY20 FY21 FY22 FY23

80 Beginning Year Balance 4,754,941 5,184,097 3,731,569 1,767,087 2,235,018 2,703,534 3,185,037

81 Additional Budgeted Reserves 933,606 (1,452,528) (964,482) 467,931 468,515 481,504 495,026

82 Expenditures (504,450) - (1,000,000) - - - -

83 Total Fund Reserve End of Year 5,184,097 3,731,569 1,767,087 2,235,018 2,703,534 3,185,037 3,680,064

84

85 Land Bank FY17 FY18 FY19 FY20 FY21 FY22 FY23

86 Beginning Year Balance 1,000,000 1,000,000 1,100,000 1,200,000 1,300,000 1,400,000 1,500,000

87 Additional Budgeted Reserves - 100,000 100,000 100,000 100,000 100,000 100,000

88 Expenditures - - - - - - -

89 Total Fund Reserve End of Year 1,000,000 1,100,000 1,200,000 1,300,000 1,400,000 1,500,000 1,600,000

90

91 CTE Equipment Bank FY17 FY18 FY19 FY20 FY21 FY22 FY23

92 Beginning Year Balance 290,671 335,640 381,958 429,665 478,804 529,417 581,548

93 Additional Budgeted Reserves 44,969 46,318 47,707 49,139 50,613 52,131 53,695


95 Total Fund Reserve End of Year 335,640 381,958 429,665 478,804 529,417 581,548 635,243

96

97 Wireless Replacment Bank FY17 FY18 FY19 FY20 FY21 FY22 FY23

98 Beginning Year Balance 1,504,341 999,891 999,891 (109) 299,891 608,891 927,161

99 E Rate Reimbursement

100 Additional Budgeted Reserves - - - 300,000 309,000 318,270 327,818

101 Expenditures (504,450) (1,000,000) - - - -

102 Total Fund Reserve End of Year 999,891 999,891 (109) 299,891 608,891 927,161 1,254,979

103 All Technology 3,793,781 7,000,000 4,209,644 4,770,126 5,218,632 5,691,564 6,190,142

104 1 to 1 Initative Bank FY17 FY18 FY19 FY20 FY21 FY22 FY23

105 Beginning Year Balance 1,949,929 2,828,066 1,218,220 94,531 101,323 97,726 95,829

106 Additional Budgeted Reserves 878,137 (1,609,846) (1,123,690) 6,793 (3,597) (1,897) 13

107 Total Fund Reserve End of Year 2,828,066 1,218,220 94,531 101,323 97,726 95,829 95,842

108

109 Election Equipment Replacement Bank FY17 FY18 FY19 FY20 FY21 FY22 FY23

110 Beginning Year Balance 10,000 20,500 31,500 43,000 55,000 67,500 80,500

111 Additional Budgeted Reserves 10,500 11,000 11,500 12,000 12,500 13,000 13,500


113 Total Fund Reserve End of Year 20,500 31,500 43,000 55,000 67,500 80,500 94,000

4/4/2016

Capital Improvement PlanningSioux Falls School District

Revised: March 23, 2016

FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18

Administration Schedule Proposal 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

Schedule of Projects (Initial) Original schedule

Revised

Schedule 2010 estimates Status

-$ -$ -$ -$ -$ -$ -$

* Security Item in lieu of FH RHS Security items main entrance Fall 2014 419,961$ Complete 140,000$ 323,007$

* Security Item in lieu of FH WHS Security items main entrance Fall 2014 414,882$ Complete 140,000$ 317,407$

Horace Mann Elementary Bridges classrooms/standards Fall 2013 Deleted *950,000 Deleted *$108,150 *$965,239

AC gym From below Fall 2013 35,000$ Complete 37,853$ -$

Security Items From below Fall 2013 61,228$ Complete 21,630$ 46,817$

New Middle school New Facility (at NW site) Fall 2014 22,941,850$ Complete 2,987,000$ 10,815,000$ 9,235,750$ 49,900$

F&E Fall 2014 780,000$ Complete 658,634$ 238,471$

Axtell Park Renovations for Behavior Program Fall 2014 200,000$ Complete 113,558$ 119,235$

Security items Fall 2014 137,604$ Complete 76,769$ 83,465$

from McGovern Complete 2,120,000$

RF Pettigrew Elementary 3 ECH & support areas, 7 classrooms, restrooms Fall 2015 3,471,214$ ** 110,000$ 3,476,775$ 55,125$

Multi-purpose expansion, Art/Music Fall 2015 586,278$ ** 20,000$ 552,592$ 44,100$

Site modifications Fall 2015 230,000$ ** 15,000$ 241,500$

Kindergarten renovation Fall 2015 90,000$ ** 47,250$ 49,613$

furniture and equipment Fall 2015 223,000$ ** 157,500$ 80,483$

** 2013 estimate

Discovery Elementary 10 classrooms, restrooms Fall 2015 2,418,104$ ** 70,000$ 2,255,509$ 220,500$

Multi-purpose expansion, Art/Music Fall 2015 586,278$ ** 20,000$ 552,592$ 44,100$

Site modifications Fall 2015 220,800$ ** 15,000$ 216,090$

Kindergarten renovation Fall 2015 80,000$ ** 42,000$ 44,100$

furniture and equipment Fall 2015 164,000$ ** 136,500$ 37,485$

** 2013 estimate

Northwest Elementary New 4 section school w/ A/E fees Fall 2016 Not Sched 10,810,220$ *

furniture and equipment Fall 2016 Not Sched 899,000$ *

Land/utilities/road assessments Fall 2016 Not Sched 312,100$ *

Jefferson Elementary New 3 section school w/ A/E fees Fall 2016 10,023,350$ * 210,000$ 3,858,750$ 7,320,068$

Spanish Immersion School add for 4 sections 100,000$

furniture and equipment Fall 2016 830,000$ * 463,050$ 522,668$

Land/utilities/road assessments Fall 2016 -$ *

New Longfellow/Mark Twain * 2012 estimate

Elementary New 4 section school start 3/2014 Fall 2015 10,140,000$ * Construction 2,100,000$ 8,268,750$ 740,880$

A/E (modified plan reuse) Fall 2015 405,600$ * Construction 210,000$ 220,500$ 6,483$

Building demolition Summer 2015 150,000$ * Construction 165,375$


Land/parking Fall 2015 760,000$ * Construction 315,000$ 396,900$ 115,763$

Robert Frost Elementary * 2012 estimate

8 classroom addition Fall 2015 1,897,236$ * 1,653,750$ 459,850$

3 classrooms/Science renovation Fall 2015 895,436$ 500,000$ 395,436$

parking and drop-off drive Fall 2015 200,000$ 200,000$


Washington High School * 2012 estimate

Delayed for 1 year Freezer, cooler/gym vest Fall 2015 357,500$ 238,471$ 196,560$

Roosevelt High School

Delayed for 1 year Freezer, cooler/gym vest Fall 2015 363,000$ 238,471$ 204,071$

Memorial Middle School

Add 9th house and cluster clsrms Fall 2014 3,267,249$ * Complete 100,000$ 2,800,611$ 551,250$

furniture and equipment Fall 2014 152,960$ * Complete 168,638$

Memorial Middle School * 2012 estimate

Convert cafetorium into auditorium Fall 2016 Fall 2014 332,000$ Complete 170,336$ 217,008$

Construct new dining room/servery Fall 2016 Fall 2014 1,867,000$ Complete 108,150$ 1,703,363$ 318,358$

Expand girls and boys locker rooms Fall 2016 Fall 2014 640,000$ Complete 567,788$ 166,930$

Provide office for resource officer Fall 2016 Fall 2014 59,000$ Complete 22,712$ 46,502$

Security items Fall 2016 Fall 2014 203,778$ Complete 113,558$ 123,740$

Eugene Field

ADA elev/stairs/band/music From below Fall 2014 1,420,000$ Complete 1,420,000$

AC gym From below Fall 2014 35,000$ Complete 35,000$

Security Items From below Fall 2014 40,132$ Complete 40,132$

Clsrm expansion/lower level renov Fall 2014 3,000,300$ Complete 3,150,315$

Parking lot, playground,land Fall 2014 350,000$ Complete 157,500$ 220,500$

Administration modifications Fall 2014 355,400$ Complete 391,829$

Howard Wood Field

Fieldhouse expds were Turf 551,000$ 500,000$ 51,000$

delayed for 1 year Lighting 200,000$ 10,000$ 190,000$

Fieldhouse 3,734,033$ 500,000$ 3,234,033$

Security items at various schools

Spring 2013 67,669$ ** Complete 67,669$

Fall 2013 group Fall 2013 251,416$ ** Complete 251,416$

Fall 2014 group Fall 2014 6,389,227$ ** Complete 3,503,783$ 2,453,183$

** 2013 estimate

Totals -$ 2,987,000$ 16,496,690$ 28,057,909$ 30,106,898$ 14,434,446$ 522,668$ -$

Previous Plan 16,496,690$ 28,017,909$ 25,460,890$ 18,024,900$ 1,130,421$ -$

Total Plan Difference 89,130,809$ diff by year -$ 40,000$ 4,646,008$ (3,590,454)$ (607,753)$ -$

Flexible Scheduled Projects Original

Completion 2010 estimates Status

Northwest Elementary New 4 section school w/ A/E fees Fall 2015 From above 10,810,220$

furniture and equipment Fall 2015 From above 899,000$

Land/utilities/road assessments Fall 2015 From above 312,100$

Cleveland Elementary Gymnasium/IEP/speech Fall 2013 From above 2,175,000$

Convert MP rm to band/music Fall 2013 From above 176,000$

Covert gym to MP room Fall 2013 From above 220,000$

EC/kindergarten/art storage Fall 2013 From above 197,000$

Renovate 4 restrooms Fall 2013 From above 192,000$

Washington High School Art classroom 403,000$

Shelter/ELL TPC 81,000$

Roosevelt High School Art classroom 491,000$

Tech ed renovations w/CTE 285,000$

Shelter 30,000$

Jane Addams Site/Playground/Parking lot 742,000$

Dumpster/transformer 31,400$

Garfield Elementary Restroom renovation/ECH 219,500$

Lowell Elementary Kindergarten restroom 30,000$

Drop off lane west of school 71,000$

Laura Wilder Elementary Elevator/stairs 250,000$

Renovate 8 restrooms 364,000$

Retaining/Window Wall 70,000$

Hayward Elementary Replace movable walls/lighting 420,000$

Renovate library 223,000$

Gym/MP storage/PE office 357,000$

Hawthorne Elementary Marker Boards 88,000$

John F. Kennedy Elementary Replace movable walls/lighting 608,000$

Oscar Howe Elementary Expand north drop-off area 75,000$

Renovate library 300,000$

Central Services Renovate Screening and Eval area 340,000$

Replace traing rms/add security ent 552,000$

Add purchasing loading area 120,000$

Expand vehicle and equip garages 681,000$

Expand staff parking 138,000$

Enterance Modifications 80,568$

Totals 22,031,788$ ## -$ -$ -$ -$ -$ -$ -$ -$

Estimated Cost in 2020 Dollars: 35,887,461$

1 of 1

FY17 CAPITAL OUTLAY REQUESTS

By Cost Center

Line #Quant-

ity Price Total Item Purpose1 0 1,300$ - Desk/chair/file cabinet 21 055 2320 5410 3400

2 -$

Total Cost Center 055- Human

Resources

31 92,025$ 92,025 Fine Arts Equipment Elementary 21 057 1111 5410 9800 Part of the Fine Arts Study

4 1 92,025$ 92,025 Fine Arts Equipment Middle School 21 057 1131 5410 9800 Part of the Fine Arts Study

5 1 92,025$ 92,025 Fine Arts Equipment High School 21 057 1131 5410 9800 Part of the Fine Arts Study

6 5 300$ 1,500 Apple TV and Apple Pencil 21 057 1121 5410 9800Part of the MS World Language Curriculum Study

7 120 $335 40,200$ Sony Voice Recorders 21 057 1131 5410 9800Part of the World Language Curriculum Study High School

8 5 1,300$ 6,500 Ipad Pro(128 GB) with case and Keyboard 21 057 1121 5470 9800

Part of the MS World Language Curriculum Study

9 32 1,125$ 36,000 Laptop Computers 21 057 1121 5470 3400Part of the expansion of the MS honors Science Program

10 $360,275

Total Cost Center 057-Curriculum

Services

1112 1 $205,400 $205,400 Professional Services 21 65 2530 3190 9800 See attached listing by building13 1 $3,719,183 $3,719,183 Maintenance and Repair 21 65 2530 5220 9800 See attached listing by building14 1 $2,704,795 $2,704,795 Site Improvements 21 65 2530 5300 9800 See attached listing by building15 0 $14,000 $0 All terrain w/sprayer 21 64 2540 5410 3200 Additional spraying unit16 0 $7,500 $0 Pipe Freeze kit 21 64 2540 5410 3200 efficiency, eliminate contrators

17 2 $41,500 $83,000Replacement of shop truck w/plow,utility box 21 64 2540 5520 3200 Replaces shop truck

18 1 $72,000 $72,000Replace dump truck (1998) w/plow, sander 21 64 2540 5520 3200 Replaces shop truck

19 1 $31,000 $31,000 Replace cust. sup truck/topper 21 64 2540 5520 3200 Replaces existing truck20 1 $7,400 $7,400 char. floor auto scrubber 20" 21 64 2540 5810 100 WHS, tile floor cleaning

Account Number

Created: 2/16/15 7:20 AMRevised: 3/29/2016 9:34 AM Page 1


By Cost Center

Line #Quant-

ity Price Total Item PurposeAccount Number21 1 $2,300 $2,300 Carpet Extractors 21 64 2540 5810 100 WHS, Carpet cleaning22 1 $3,300 $3,300 Propane Burnisher 21 64 2540 5810 100 WHS, tile floor care23 1 $2,300 $2,300 Carpet Extractors 21 64 2540 5810 200 LHS, Carpet cleaning

24 1 $38,000 $38,000tractor replacement (snow and mower attach) A Park 21 64 2540 5810 500

Replacement -Lawn and snow removal

25 1 $2,300 $2,300 Carpet Extractors 21 64 2540 5810 600 Edison MS, Carpet cleaning26 1 $3,300 $3,300 Propane Burnisher 21 64 2540 5810 600 Edison MS, tile floor care27 1 $3,300 $3,300 Propane Burnisher 21 64 2540 5810 700 P Henry MS, tile floor care28 1 $2,300 $2,300 Carpet Extractors 21 64 2540 5810 800 Wittier MS, Carpet cleaning29 1 $7,500 $7,500 floor auto scrubber 26" 21 64 2540 5810 1100 T Redlin, tile floor cleaning30 1 $2,300 $2,300 Carpet Extractors 21 64 2540 5810 1100 T Redlin, Carpet cleaning31 1 $2,400 $2,400 Square scrub to replace rotos 21 64 2540 5810 1100 T Redlin, tile floor care32 1 $2,400 $2,400 Square scrub to replace rotos 21 64 2540 5810 1400 CVleveland, tile floor care33 1 $7,500 $7,500 floor auto scrubber 26" 21 64 2540 5810 1900 Garfield, tile floor cleaning34 1 $3,300 $3,300 Propane Burnisher 21 64 2540 5810 2100 Horace Mann, tile floor care

35 1 $14,000 $14,000tractor replacement (snow and mower attach) H Mann 21 64 2540 5810 2100


36 1 $2,400 $2,400 Square scrub to replace rotos 21 64 2540 5810 2300 J Harris, tile floor care37 1 $2,400 $2,400 Square scrub to replace rotos 21 64 2540 5810 2600 Discovery, tile floor care38 1 $7,500 $7,500 floor auto scrubber 26" 21 64 2540 5810 3100 L Wilder, tile floor cleaning

39 1 $38,000 $38,000tractor replacement (snow and mower attach) Central Services 21 64 2540 5810 3200


40 1 $1,700 $1,700 Refrig reclaim machine 21 64 2540 5810 3200 AC refrigerant recovery41 1 $2,300 $2,300 Carpet Extractors 21 64 2540 5810 3400 IPC, Carpet cleaning42 1 $10,500 $10,500 char. floor auto scrubber 26" 21 64 2540 5810 3800 Hayward, tile floor cleaning43 1 $2,300 $2,300 Carpet Extractors 21 64 2540 5810 3800 Hayward, Carpet cleaning44 1 $7,500 $7,500 floor auto scrubber 26" 21 64 2540 5810 5000 J Addams, tile floor cleaning45 1 $2,400 $2,400 Square scrub to replace rotos 21 64 2540 5810 5000 J addams, tile floor care46 1 $2,400 $2,400 Square scrub to replace rotos 21 64 2540 5810 5400 H Dunn, tile floor care47 1 $2,300 $2,300 Carpet Extractors 21 64 2540 5810 5600 Hawthorne, Carpet cleaning48 10 $420 $4,200 vacuums 21 64 2540 5810 9800 Daily carpet cleaning



By Cost Center

Line #Quant-

ity Price Total Item PurposeAccount Number

49 1 $15,000 $15,000 Walk-off entrance mats 21 64 2540 5810 9800 Water and dirt control at entrances

50 1 $15,000 $15,000replacement cleaning equipment various bldgs 21 64 2540 5810 9800

replacement of equipment throughout year-all buildings

51 0 $4,500 $0 Heated cabs for tractors 21 64 2540 5810 9800 All elementaries52 2 $700 $1,400 Push mower replacment 21 64 2540 5810 9800 Lawn mowing53 2 $1,400 $2,800 Snowblower replacment 21 64 2540 5810 9800 Snow removal

54 1 $20,000 $20,000Mech/grnds replacement equip various bldgs 21 64 2540 5810 9800

Replace Mech/grounds equipment throughout District during year.

55 $7,059,378

Total Cost Center 064-Operational

Services

56



By Cost Center

Line #Quant-


57 1 $6,535,000 $6,535,000 Redemption of Principal 21 067 5100 6100 3400Meet obligations on COF Certificates

58 1 $5,727,976 $5,727,976 Interest 21 067 5100 6200 3400Meet obligations on COF Certificates

59 1 $590,138 $531,124 Building Allocations 21 067 2520 5410 9800To be allocated by level (HS, MS, etc.)

60 0 $0 $0 CIP Project Transfer 21 067 2520 5220 3400Per 5 Yr COF Plan; Amount from Budget Book 5-Yr Plan

61 1 $15,000 $15,000 Dues and Fees 21 067 2520 6400 3400 Fees charged on COF Certificates62 1 $618,068 $618,068 Harrisburg Payment 21 067 4900 6910 9800 Harrisburg Agreement

63 0 $50,248 $0

West Central Payment (100% of COF Revenue rcd for Cherry Lake Reserve Addn) 21 067 4900 6910 9800

West Central Agreement/100% 2016 & 2017; 90% 2018 & 2019; 80% 2020 & 2021; 70% 2022 & 2023; 60% 2024 & 2025; 50% 2025 & 2026; 40% 2027 & 2028; 30% 2029 & 2030; 20% 2031 & 2032; 10% 2033, 2034, & 2035

64 1 $3,300 $3,300 Portable Radios for SS Elem. 21 067 2629 5410 3400 Risk Management Request65 1 $6,642 $6,642 Repeater Relocation at Lowell 21 067 2629 5410 3400 Risk Management Request

66 1 $6,642 $6,642Repeater to improve simultaneous transmission 21 67 2629 5410 3400

Risk Management Request-one repeater added each year for 5 years.

67 0 300$ - Folding Chair Rack 21 067 2520 5410 3200To be used for concerts, events, etc. District-wide

68 0 30$ - Folding Chairs 21 067 2520 5410 3200To be used for concerts, events, etc. District-wide

69 $13,443,753

Total Cost Centers 067-Finance

Office



By Cost Center

Line #Quant-

ity Price Total Item PurposeAccount Number70

71 885 570$ 504,450 Access Points w/License 21 071 1111 5870 6000 Replacements - Elementary Schools

72 34 588$ 19,992 Desktop Computer 21 071 1111 5870 6000 Replacements - Elementary Schools73 111 588$ 65,268 Desktop Computer 21 071 1121 5870 6000 Replacements - Middle Schools74 72 588$ 42,336 Desktop Computer 21 071 1131 5870 6000 Replacements - High Schools75 16 588$ 9,408 Desktop Computer 21 071 2660 5870 6000 Central Office/Remote Sites76 10 715$ 7,150 Laptop 21 071 2660 5870 6000 Central Office77 5528 230$ 1,271,440 Chromebook 21 071 1131 5870 6000 Replacements - High Schools78 1050 20$ 21,000 Chromebook Bag 21 071 1121 5870 6000 Replacements - Middle Schools79 5700 20$ 114,000 Chromebook Bag 21 071 1131 5870 6000 Replacements - High Schools80 900 479$ 431,100 Apple iPad 21 071 1111 5870 6000 Replace FY17 instead of FY1881 1 60,500$ 60,500 Microsoft Office License 21 071 2660 5870 6000 Replacements82 40 1,800$ 72,000 Smartboards 21 071 2660 5870 6000 Replacements83 60 500$ 30,000 Projectors 21 071 2660 5870 6000 Replacements84 12 6,700$ 80,400 File Servers 21 071 2660 5870 6000 Replacements

85 1 47,500$ 47,500 Infinite Campus 21 071 2660 5870 6000Annual License w/Online Registration

86 1 60,100$ 60,100 Cisco Blade Server Chassis 21 071 2660 5870 6000 Replace DR Site Chassis/Blades87 1 40,000$ 40,000 Nimble Storage 21 071 2660 5870 6000 Upgrade SAN Controllers

88 1 39,000$ 39,000 UPS 21 071 2660 5870 6000UPS Replacements for Server Room

91 2,915,644$ Total Cost Center 071-ATI



By Cost Center

Line #Quant-


89 1 $98,485 $98,485 New general equipment elementary 21 125 1111 5410 3400

Allows for growth of program and the increasing needs for instruments for students on free/reduced lunch.

90 1 14,181 14,181$ New general equipment MS 21 125 1121 5410 9800


93 1 53,902 53,902$ New general equipment HS 21 125 1131 5410 9800


94 1 71,783 71,783$ Replacement general equipment elementary 21 125 1111 5810 3400

Replaces instruments that are no longer repairable or that are no longer cost effective to repair

95 1 6,595 6,595$ Replacement general equipment MS 21 125 1121 5810 9800


96 1 43,988 43,988$ Replacement general equipment HS 21 125 1131 5810 9800


97 3 4,640 13,920$ Color Guard Uniforms 21 125 6926 5410 3400Follows equity uniform replacement cycle

98 302,854$ Total Cost Center 125-Fine Arts

102

103 1 45,000 45,000 Playground Rotation 21 130 1111 5300 1400New Playground Equipment @ Cleveland

104 45,000 Total Cost Center 130-Elementary

99



By Cost Center

Line #Quant-

ity Price Total Item PurposeAccount Number106 1 2,013$ 2,013$ Soccer Goals - Square Frame 21 131 6199 5810 3400 Soccer games at HWF 100 1 2,013$ 2,013$ Soccer Goals - Square Frame 21 131 6299 5810 3400 Soccer games at HWF 101 30 200$ 6,000$ Football Helmets 21 131 6199 5810 3400 Replace 10 helmets per high school

102 30 100$ 3,000$ Shoulder Pads 21 131 6199 5810 3400Replace 10 shoulder pads per high school

103 50 90$ 4,500$ Football Helmets 21 131 6199 5810 3400Replace 10 helmets per middle school

104 40 75$ 3,000$ Shoulder Pads 21 131 6199 5810 3400Replace 8 shoulder pads per middle school

105 1 34,200$ 34,200$ Boys High School Uniform Rotation 21 131 6199 5810 3400 5 year uniform rotation

106 1 30,400$ 30,400 Girls High School Uniform Rotation 21 131 6299 5810 3400 5 year uniform rotation

107 1 10,500$ 10,500 Video/Scoreboard 21 131 6199 5810 3400

Upgrade resolution fo Board @ HWF from 15 HD to 13 HD in conjunction with repair of board

108 0 10,500$ - Video/Scoreboard 21 131 6299 5810 3400

Upgrade resolution fo Board @ HWF from 15 HD to 13 HD in conjunction with repair of board

109 0 10,500$ - Sound System 21 131 6199 5810 3400

Add speakers to back side of video board to project to ticket booth and updates current system

110 0 10,500$ - Sound System 21 131 6299 5810 3400

Add speakers to back side of video board to project to ticket booth and updates current system

111 95,626$ Total Cost Center 131-Athletics



By Cost Center

Line #Quant-

ity Price Total Item PurposeAccount Number112113 1 2,560,000$ 2,560,000 15% of School Bus Inc Contract 21 543 2550 3311 3400114 2 1,600$ 3,200 Security Cameras 21 543 2550 5410 3400 For SBI Buses

115 2,563,200$

Total Cost Center 543-

Transportation

116

117 1 $5,000 5,000 Misc. equipment (ie amplification system 21 547 2130 5410 3400 Equipment for Section 504 Services

118 5,000$ Total Cost Center 547-Health Svc

26,790,730$ Total Requests


TTAAXX--SSUUPPPPOORRTTEEDD FFUUNN DD SS


TAX-SUPPORTED FUNDS

REVENUES

Combined Unrestricted Restricted Special Capital Bond

General General General Education Outlay Pension Redemption Proof

Source Fund Fund Fund Fund Fund Fund* Fund** Total

Local Property Taxes 64,438,385$ 64,438,385$ -$ 12,744,432$ 29,870,634$ 1,486,101$ -$ 108,539,552$

State Revenue 74,664,491 74,664,491 - 19,762,181 - - - 94,426,672

Federal Revenue 10,614,600 - 10,614,600 5,166,000 328,308 - - 16,108,908

County (traffic fines) 1,020,000 1,020,000 - - - - - 1,020,000

Other Local Sources 5,157,128 4,977,058 180,070 917,000 153,659 - - 6,227,787

Total Revenues 155,894,604$ 145,099,934$ 10,794,670$ 38,589,613$ 30,352,601$ 1,486,101$ -$ 226,322,919$

Cash from Fund Balance 2,954,673 2,954,673 - 4,649,798 - - - 7,604,471

Transfers In 1,486,101 1,486,101 - - - - - 1,486,101 Total Revenues, Transfers & Cash 160,335,378$ 149,540,708$ 10,794,670$ 43,239,411$ 30,352,601$ 1,486,101$ -$ 235,413,491$

EXPENDITURES

Combined Unrestricted Restricted Special Capital Bond

General General General Education Outlay Pension Redemption Proof

Use Fund Fund Fund Fund Fund Fund Fund Total

Salaries 106,325,630$ 101,009,424$ 5,316,206$ 27,962,768$ -$ -$ -$ 134,288,398$

Benefits 32,979,240 31,358,882 1,620,358 8,856,283 - - - 41,835,523

Purchased Services 14,586,353 11,253,838 3,332,515 5,332,632 2,765,400 - - 22,684,385

Supplies and Materials 5,922,652 5,528,761 393,891 916,398 - - - 6,839,050

Dues and Fees 521,503 389,803 131,700 21,330 633,068 - - 1,175,901

Capital Acquisition - - - 150,000 11,129,286 - - 11,279,286

Debt Services - - - - 12,262,976 - - 12,262,976

Total Expenditures 160,335,378$ 149,540,708$ 10,794,670$ 43,239,411$ 26,790,730$ -$ -$ 230,365,519$

Transfers In - - - - - - -

Transfers Out - - - - - 1,486,101 - 1,486,101

Reserves - - - - - - - - Total Expenditures and Transfers 160,335,378$ 149,540,708$ 10,794,670$ 43,239,411$ 26,790,730$ 1,486,101$ -$ 231,851,620$

*The Pension Fund will be phased out by the legislature in 2016.

**The General Obligation Bonds were paid off in FY16 and the Bond Redemption Fund was closed.

Created: 2/16/16 1:22 PM

Revised: 4/5/2016 11:18 AM


SSUUMMMMAARRYY OOFF

SSEELLFF--SSUUPPPPOORRTTEEDD FFUUNN DD SS

Tab 10 Self-Supported Funds

Community Education Kid’s Inc. (Tabs 74-81) The FY15 recommended budget of just over $6 million funds Community Education, the Kid’s Inc. Program, and the Early Childhood Blended programs.

Carpentry House (Tab 82) This fund was shifted a couple of years ago from funding the materials for building a District house(s) to covering the expense of insurance because the materials for both houses are provided through partnerships with non-profit partners. The fund is also used to occasionally replace durable equipment used for construction of the houses.

Reprographics Center (Tab 83) The Reprographics Center provides printing and copying services to the District. This budget is virtually the same as last year’s budget.

Food Service (Fund Summary) NEEDS UPDATE Child Nutrition Services serves 15,500 lunches and nearly 3,000 breakfasts per day. The program also has nine sites participating in the Community Eligibility Program. The FY17 budgeted revenues represent an increase of just over $380,000 over FY16. Once again, the District is required to raise its meal rates and is recommending a twenty cent increase, which will fully comply with federal mandates.

Insurance Trust (Fund Summary) The Insurance Trust Fund is used to support the District’s self-insured medical plan for over 2,300 employees. The Trust Fund’s premiums will increase an average of 4.6 percent next year in accordance with the District’s five-year insurance plan. This represents a 23.4 percent increase over the last seven years.


SELF-SUPPORTED FUNDS

REVENUES

Community House Food Capital Insurance

Reprographics Education Construction Service Projects Trust Proof

Source Fund Fund Fund Fund Funds Fund Total

Property Taxes -$ -$ -$ -$ -$ -$ -$

State Revenue - - - 60,553 - - 60,553

Federal Revenue - - - 6,408,647 - - 6,408,647

Other Local Sources 863,650 - - 4,674,665 32,900,000 38,438,315

Tuition and Fees - 6,043,018 - - - - 6,043,018

Total Revenue 863,650$ 6,043,018$ -$ 11,143,865$ -$ 32,900,000$ 50,950,533$

Cash from Fund Balance - - 1,233 - - 100,000 101,233

Transfers In - - - - 522,668$ - 522,668

Total Revenue, Transfers & Cash 863,650$ 6,043,018$ 1,233$ 11,143,865$ 522,668$ 33,000,000$ 51,574,434$

EXPENDITURES

Community House Food Capital Insurance

Reprographics Education Construction Service Projects Trust Proof

Expenditure Fund Fund Fund Fund Funds Fund Total

Salaries 107,080$ 4,557,810$ -$ 3,745,258$ -$ -$ 8,410,148$

Benefits 26,679 902,828 - 1,151,579 - - 2,081,086

Purchased Services 666,043 710,841 1,233 429,145 - - 1,807,262

Supplies and Materials 55,000 348,291 - 5,107,779 - - 5,511,070

Dues and Fees - 18,000 67,500 - 33,000,000 33,085,500

Capital Acquisition - - - 135,000 522,668 - 657,668

Total Expenditures 854,802$ 6,537,770$ 1,233$ 10,636,261$ 522,668$ 33,000,000$ 51,552,734$

Non-Cash Depreciation Expense - 10,000 1,452 350,000 - - 361,452

Cash for Equipment - - - 135,000 - - 135,000

Transfers Out - - - - - - -

Total Expenditures & Transfers 854,802$ 6,547,770$ 2,685$ 10,851,261$ 522,668$ 33,000,000$ 51,779,186$

Revenues Over Expenditures 8,848$ (504,752)$ (1,452)$ 292,604$ -$ -$ (204,752)$

Created: 2/16/16 1:20 PM


Page 56Page 56


COMMUNITY EDUCATION/KID'S INC ENTERPRISE FUNDS

REVENUES

Kid's Inc Kid's Inc Community Adult Driver's High School Pre-K Blended ComEd Fee-BasedSource Summer After-School Outreach Education Education Classes Program Indirect Costs Preschool Total

State Revenue -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Federal Revenue - - - - - - - Other Local Sources - - - - - 3,064,748 3,064,748 Tuition and Fees 577,578 1,688,192 - 160,000 227,500 100,000 - 225,000 2,978,270 Total Revenue 577,578$ 1,688,192$ -$ 160,000$ 227,500$ 100,000$ 3,064,748$ -$ 225,000$ 6,043,018$ Cash from Fund Balance - - - - - Total Revenue & Cash 577,578$ 1,688,192$ -$ 160,000$ 227,500$ 100,000$ 3,064,748$ -$ 225,000$ 6,043,018$

EXPENDITURES

Kid's Inc Kid's Inc Community Adult Driver's High School Pre-K Blended ComEd Fee-BasedExpenditure Summer After-School Outreach Education Education Classes Program Indirect Costs Preschool Total

Salaries 434,743$ 1,317,769$ -$ 50,541$ 150,418$ 82,000$ 2,264,260$ 118,079$ 140,000$ 4,557,810$ Benefits 41,057 195,881 - 9,528 16,709 9,569 565,106 29,883 35,095 902,828 Purchased Services 38,300 55,700 341,000 104,750 13,000 1,000 157,091 - - 710,841 Supplies and Materials 65,000 116,000 - 5,000 22,500 3,000 76,791 - 60,000 348,291 Dues and Fees 1,500 2,000 - 5,000 8,000 - 1,500 - - 18,000 Capital Acquisition - - - - - - - - - - Debt Services - - - - - - - - - - Total Expenditures Before Depreciation 580,600$ 1,687,350$ 341,000$ 174,819$ 210,627$ 95,569$ 3,064,748$ 147,962$ 235,095$ 6,537,770$ Depreciation - - - - 10,000 - - - - 10,000 Total Expenditures & Depreciation 580,600$ 1,687,350$ 341,000$ 174,819$ 220,627$ 95,569$ 3,064,748$ 147,962$ 235,095$ 6,547,770$

Revenue Over Expenditures (3,022)$ 842$ (341,000)$ (14,819)$ 6,873$ 4,431$ -$ (147,962)$ (10,095)$ (504,752)$

Created: 2/27/2016 3:00 PMPrinted: 3/29/2016 7:37 AM Exhibit 15

PROPOSED FY17 ENTERPRISE FUNDS BY PROGRAM


Tab

Cost


FY16

Approved

FY17

Proposed

Increase/

(Decrease)

% Increase/


COMMUNITY EDUCATION/KIDS INC ENTERPRISE FUND

74 151 Kids Inc. 673,091$ 580,600$ (92,491) -13.74%

Recommended Level 1 of 1: Decrease due to the fact that the summer program was three weeks longer in the summer of 2015 than it will be in the summer of 2016. More students were enrolled during last summer since there were three more weeks to provide the program.

75 152 Kids Inc.- After School Programs 1,638,577$ 1,687,350$ 48,773 2.98%

Recommended Level 1 of 1: Has a projected increase due to a slight increase in charges based on other after school programs in the area: 1) Full price went from $78 per two weeks to $80; 2) Reduced meal price went from $63 per two weeks to $65; and 3) Free meal price went from $48 per two weeks to $49

76 153 Community Outreach 179,000$ 341,000$ 162,000 90.50%

Recommended Level 1 of 1: Increase reflects ongoing costs of Gallup Survey and implementation of Phase II of the Strategic Plan.

77 154 Adult Education 165,282$ 174,819$ 9,537 5.77%

Recommended Level 1 of 1: Maintains current program to even out revenues with expses to pay Community Education Teachers.

78 155 Driver's Education 205,692$ 220,627$ 14,935 7.26%

Recommended Level 1 of 1: Maintains current program to even out revenues with expenses to pay Community Education Teachers.


3/29/2016 7:34 AM Page 1

PROPOSED FY17 ENTERPRISE FUNDS BY PROGRAM


Tab

Cost


FY16

Approved

FY17

Proposed

Increase/

(Decrease)

% Increase/



79 158 High School Classes 127,975$ 95,569$ (32,406) -25.32%

Recommended Level 1 of 1: Reflects projected decrease in enrollment for high school summer school classes due to at-risk students completing graduation credits at their home high schools. Also better represents expense/revenue actuals.

80 160 ComEd Indirect Costs 120,456$ 147,962$ 27,506 22.83%Recommended Level 1 of 1: Maintains current program and adjusts to actual.

81 161 Fee-Based Pre-School Programs 153,974$ 235,095$ 81,121 52.68%

Recommended Level 1 of 1: Reflects expenses for two sections of preschool at Sonia Sotomayor and one at Discovery Elementary. Revenues are slated to offset expenditures

82 156 Pre-K Blended Program 2,933,234$ 3,064,748$ 131,514 4.48%

Recommended Level 1 of 1: Reflects adjustments for actual salaries, benefits, and costs of the Pre-K Blended Program. This amount will support the current number of children served in the Early Childhood blended programs at ten elementary sites.

HOUSE CONSTRUCTION ENTERPRISE FUND

83 114 House Construction 2,438$ 2,685$ 247 10.13%

Recommended Level 1 of 1: Provides for property insurance, equipment purchases and depreciation of equipment

84 061 Reprographics Center 853,793$ 854,802$ 1,009 0.12%Recommended Level 1 of 1: Maintains services at FY16 level.

TOTAL ENTERPRISE FUNDS 7,053,512$ 7,405,257$ 351,745 4.99%

3/29/2016 7:34 AM Page 2

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