Transcript Slide 1
Budgeting • • • • Projection Legislation Development Monitoring Tim Green Executive Director Financial Services Bartlesville Public Schools Funds – Managing Appropriations • General • Building • Child Nutrition • Other Funds; Bond, Sinking, Gifts & Endowments, Insurance, Activity Projection – Running the Numbers • • • • • Current Year Budget Allocations Collection Totals of Current Allocations Estimated Allocations for the coming year Local, State, Federal Projections Estimated Enrollment • You will need to keep a close watch on Legislation and how it will affect your projections in regard to state and federal funding Projection – Running the Numbers • • • • • • Current Year Expenditures Staffing of all Positions Student/Teacher Ratios Class Size Mandates Fixed Charges; e.g., Utilities, Insurance (property, liability, automotive, workers compensation) Fuel, Telecommunications Projection – Revenue • Local - Ad Valorem Mill Levy • Intermediate - County 4 mill, County Apportionment • State - State Aid, State Chargeable Revenue (Gross Production, Motor Vehicle, REC Tax, School Land), and other State program assistance allocations • Federal - Grant Programs Budget Development Committee Calendar Funding for School Year Month January 4:00 p.m. Activity • Organize Budget Development Committee • Review Prior Year Legislation and the effects of allocations • Review current year budget (Estimated end of year fund balance; all funds, primarily General Fund) • Project preliminary revenue sources for District for General Fund. • Outline priorities, strategies, and objectives for the budget development process. • Review Current budgets and expenditures. • Review current per pupil allocations and budget guidelines. Responsibility Superintendent Budget Committee Fiscal Services March 4:00 p.m. • Instruction Fiscal Services Budget Committee Sites, Fiscal Services • • Review and submit student enrollment projections based on end of Second Nine weeks enrollment by site. Review, determine and submit tentative personnel positions based on current and forecasted enrollment projections. Receive Prioritizations for; Business Office, Superintendent, Community Relations, Technology, Print Shop, Human Relations, Transportation, and Maintenance. Budget Development Committee Calendar Funding for School Year • Receive Prioritizations for Instructional Budgets; Elementary, Secondary, Curriculum, Special Services, Athletics, Music, Instructional Technology, and Federal Programs Review, prioritize and prepare preliminary budgets based per requests. Budget Committee Review and submit student enrollment projections based on end of Third Nine weeks enrollment by site. Review current budgets, expenditures, and revenue received for General Fund. Prepare “proposed” budget expenditures to meet anticipated income for 2010-11. Budget Committee • Review and compare legislation to preliminary budget. Superintendent Cabinet • Approve temporary appropriations to submit to County Excise Board and publish in newspaper. File temporary appropriations with proof of publication to County Excise Board, before July 1. Present Tentative Budget Recommendations for Board Approval Board of Education Fiscal Services March 4:00 p.m. • • April 4:00 p.m. • April 4:00 p.m. May 4:00 p.m. June 4:00 p.m. June 12:00 p.m. Noon Board Meeting • • • Budget Development Committee Calendar Funding for School Year • • July • • • August • • • September/ October Receive initial State Aid Allocation. Revise projection of preliminary 2010-11 revenue sources for District funds. Submit preliminary budgets to Board of Education for approval. Statement of actual income and expenditures as of June 30 (within 10 days after statement is prepared, statement must be posted at Education Service Center and in one public library). Finalize revenue estimates for revenue sources for 2010-11. Finalize and distribute school site allocations. State Department of Education Fiscal Services Superintendent Approve Estimate of Needs and publish in newspaper. County Excise Board meets to approve Estimate of Needs. Board of Education Independent Auditor Superintendent Fiscal Services County Excise Board NOTE: The final budget must be adopted no later than 45 days after approval of Estimate of Needs by County Excise Board. The public hearing must occur no later than 15 days before the adoption of the final budget. • • • Public Hearing to take public comment on past and future expenditures of the District. Final budget presented to the Board of Education for approval. Provide financial update to school sites and departments with monthly summary reports Fiscal Services FY2011 FY2012 FY2013 INCREASE 8,493,088.55 343,364.81 1110 Ad Valorem 000-000-050 8,107,368.37 8,149,723.74 1121 First Year Prior Ad Valorem 000-000-050 - - 1214 GED Testing Fees 080-000-050 6,000.00 6,000.00 6,000.00 0.00 1230 Summer School Tuition 031-000-050 20,000.00 20,000.00 20,000.00 0.00 1242 Transfer-Special Education 000-000-050 10,000.00 10,000.00 10,000.00 0.00 1260 Extended School Care 044-000-050 90,000.00 90,000.00 90,000.00 0.00 1260 Extended School Care 045-000-050 300,000.00 300,000.00 300,000.00 0.00 1260 KinderCare 052-000-050 - - - 0.00 1290 Other Tuition & Fees 077-000-050 18,000.00 18,000.00 18,000.00 0.00 1310 Interest Earnings 000-000-050 120,000.00 60,000.00 45,000.00 (15,000.00) 1410 Rntl of Sch Fac 000-000-050 1,800.00 1,800.00 1,800.00 0.00 1440 Sls, Equip, Svc, Mtl 000-000-050 - - - 0.00 1590 072-000-050 125,000.00 - - 0.00 1510 Literacy 1st Phase 4 Insurance Claim Reimbursement 007-000-050 - - - 0.00 1610 OETT Grant 014-000-050 40,000.00 - - 0.00 1610 Pepsi Contract 017-000-050 13,500.00 6,000.00 0.00 (6,000.00) 1610 Contrb, & Dnts-Pr Scs 050-000-050 25,000.00 25,000.00 25,000.00 0.00 1610 Contrb, & Dnts-Pr Scs 068-000-050 - - - 0.00 1610 Contrb, & Dnts-Pr Scs 297-000-050 100,000.00 100,000.00 100,000.00 0.00 1610 Contrb, & Dnts-Pr Scs 291-000-050 30,000.00 30,000.00 30,000.00 0.00 1610 Contrb, & Dnts-Pr Scs 230-000-050 - - - 0.00 1610 Contrb, & Dnts-Pr Scs 235-000-050 - - - 0.00 000-000-050 9,006,668.37 8,816,523.74 9,144,888.55 0.00 328,364.81 1680 Refund Pr Yr Exp Total Local Sources of Revenue 0.00 FY2011 FY2012 FY2013 INCREASE 2100 County 4-Mill Ad Valorem 000-000-050 784,887.19 802,893.19 817,962.67 15,069.48 2200 County Apportn (Mtg) 000-000-050 134,027.72 111,539.60 110,267.86 (1,271.74) 918,914.91 914,432.79 928,230.53 13,797.74 Total Intermediate Sources of Revenue FY2011 FY2012 FY2013 INCREASE 3110 Gross Production Tax 000-000-050 150,473.35 89,199.80 173,252.19 84,052.39 3120 Motor Vehicle Collection 000-000-050 2,390,394.34 2,395,051.62 2,478,431.65 83,380.03 3130 Rural Electric Coop Tax 000-000-050 35,023.95 36,719.18 37,611.28 892.1 3140 School Land Earnings 000-000-050 693,530.11 773,715.03 837,323.54 63,608.51 3150 Vehicle Tax Stamps 000-000-050 7,534.84 7,994.24 9,034.77 1,040.53 3160 Farm Implement Tax Stamps 000-000-050 - - - - 3210 State Aid 000-000-050 15,391,868.00 15,999,931.00 15,892,407.00 (107,524.00) 3250 Flexible Benefit Allowance 3690 331-000-050 96,199.80 84,976.49 97,036.32 12,059.83 3250 Flexible Benefit Allowance 3690 332-000-050 349,690.78 311,116.64 334,613.16 23,496.52 3250 Flexible Benefit Allowance 3690 334-000-050 1,710,979.20 1,534,524.72 1,763,759.52 229,234.80 3250 Flexible Benefit Allowance 3690 335-000-050 515,419.20 604,957.74 695,795.04 90,837.30 3310 Alternative Ed 388-000-050 199,421.00 190,027.00 175,337.00 (14,690.00) 3411 Professional Development ADA 311-000-050 21,496.00 - - - 3412 National Board Teacher Awards 312-000-050 3420 State Textbooks 333-000-050 301,660.00 297,429.00 295,161.00 (2,268.00) 3430 Adult Ed Matching 319-000-050 58,721.00 - - - 3570 OPAT 338-000-050 35,000.00 35,000.00 35,000.00 - 3630 Department of Human Services 000-000-050 25,000.00 25,000.00 25,000.00 - 3690 TLE Pilot Project 308-000-050 11,800.00 11,800.00 3690 ACE Technology 361-000-050 - - - - 3690 ACE Remediation 362-000-050 - - - - 3690 Academic Achievement Awards 398-398-050 - - - - 3811 Compr Hs Vo Sal Reim 411-000-050 8,000.00 8,000.00 8,000.00 - 3812 Vo Incent Assist Gts 412-000-050 31,200.00 29,780.00 29,780.00 - 22,021,611.57 22,423,422.46 22,899,342.47 475,920.01 Total State Sources of Revenue - FY2011 FY2012 FY2013 INCREASE 4140 Title VII Part A, Indian Ed. 561-000-050 144,631.00 137,958.00 148.255.00 10,297.00 4210 4210 Title I Part A Imp. Basic Prog Title I Part A Neglected 511-000-050 518-000-050 1,100,747.13 8,658.78 1,091,377.95 7,156.58 1,078,004.28 7,440.93 (13,373.67) 284.35 4211 Title I Part A Imp. Basic Prog ARRA 516-000-050 306,716.17 - - - 4211 Title I Part D Neglected ARRA 534-000-050 44.72 - - - 4222 Even Start/Family Literacy Part B 514-000-050 105,250.00 69,845.27 - (69,845.27) 4271 Title II Part A Teacher/Principal Training 541-000-050 274,707.26 365,079.58 221,408.34 (143,671.24) 4271 Title II Part A Tech Assist Video Cf Cntr 543-000-050 29,500.00 29,500.00 29,500.00 - 4271 Title II Part D Technology 546-000-050 2,771.65 - - - 4272 Title II Part D Technology Prof. Dev. 548-000-050 923.89 - - - 4281 Title III Part A English Language 572-000-050 27,048.70 - 27,024.00 27,024.00 4310 IDEA Part B Flow Through PL 105-17 621-000-050 1,085,974.13 1,077,367.92 1,101,250.97 23,883.05 4320 IDEA Part B Flow Through PL ARRA 622-000-050 548,445.07 - - - 4330 IDEA Part B Preschool PL ARRA 643-000-050 857.28 - - - 4340 IDEA Part B Preschool PL 105-17 641-000-050 21,079.12 21,077.73 22,007.57 929.84 4441 Title IV Part A Drug Free Schools 551-000-050 14,220.09 - - - 4480 Title X, Part C, Homeless Ed Assistance 596-000-050 56,000.00 50,000.00 54,000.00 4,000.00 4490 Title X, Part C, Homeless; ARRA 597-000-050 24,902.72 - - - 4550 Johnson O'Malley Program 563-000-050 14,950.00 13,550.00 10,000.00 (3,550.00) 4611 Title II Adult Education PL 105-220 731-000-050 116,602.00 96,186.00 96186.00 - 4611 Tittle II Workforce Invest Act PL 105-220 732-000-050 583.00 6,400.00 - (6,400.00) 4611 Title II Adult Education PL 105-220 733-000-050 1,833.00 1,833.00 - (1,833.00) 4686 State Aid--ARRA Fund 782-000-050 1,253,527.00 - - - 4682 Reach Coach Initiative Ed Jobs Fund 792-000-050 32,792.40 32,792.40 4682 Reach Coach Initiative Ed Jobs Fund 795-000-050 101,059.60 101,059.60 4821 Carl Perkins Voc. & Applied Technology 421-000-050 54,302.00 54,389.00 36,819.00 (17,570.00) 4821 Carl Perkins Voc. & Applied Technology 424-000-050 5,700.00 5,000.00 - (5,000.00) 5,199,974.71 3,026,721.03 2,965,748.09 (60,972.94) Total Federal Sources of Revenue Cash Balance, Fund Balance, Carryover, Operating Balance 6110 Cash Forward 000-000-050 Total Estimated Budget 09/01/2012 FY2011 FY2012 FY2013 INCREASE 5,138,059.67 5,740,622.81 5,704,419.09 (36,203.72) 42,285,229.23 40,921,722.83 41,642,628.73 720,905.90 Change in Fund Balance is -$36,203.72 Total Increase (Decrease) Revenue Available for FY12 is $720,905.90, or 1.73% State Appropriated revenue plus change in Fund Balance is $206,742.73 Chargeable revenue Increase is $590,136.11 State appropriated revenue increase is $231,146.45 (All FBA less State Aid, Alt Ed & Text Books) Forecasting Annual Revenue & Expenditures 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 3,521,054 5,766,938 5,241,167 5,861,062 6,200,000 5,900,000 5,300,000 3,767,967 5,164,013 5,712,329 3,192,618 3,400,000 3,000,000 3,000,000 State 25,587,221 22,946,062 22,950,819 23,974,263 23,999,263 24,000,000 24,800,000 Local 10,262,270 10,708987 10,770,658 10,602,202 10,878,969 11,000,000 11,300,000 Total Revenue 43,138,513 44,586,002 44,674,973 43,794,646 44,478,232 43,900,000 44,400,000 Total Expenses 37,432,737 39,143,955 38,934,350 38,090,227 38,785,045 38,785,045 39,385,045 Fund Balance 5,705,776 5,138,060 5,740,623 5,704,419 5,693,187 5,114,955 5,014,955 Revenue* Federal Revenue* This is Prior year fund balance, Reserve Balance, Estopped Warrants, & Non Revenue Receipts combined. Exception; FY2013 can only be calculated as estimated fund balance at this time. Fund Balance Total Revenue less total expenses. Years 2009-2012 are final figures 2012-2013 is estimated for the current year 2013-2014 is an educated projection 2014-2015 is an educated projection Line Item Appropriations State Aid--Financial Support of Schools Academic Achievement Awards (new 06) A+ Schools (new FY13) ACE Remediation (new FY08) Adult Education Matching Advanced Placement Incentives AG in the Classroom Alternative and High Challenge Education Certified Employee Health Benefit Allowance Charter Schools Incentive Fund Community Education Grants Driver Education Early Intervention Sooner Start Early Childhood Initiative (new FY07) Education Leadership Oklahoma (NBCT) Instructional, Cooperative and Technological Education Middle School Mathematics Laboratories (new 06) Oklahoma Ambassador of Teaching Oklahoma Technical Assistance Center (OTAC) Parent Training Program (OPAT) Purchase of Textbooks Recreation Therapy Grants (new FY08) READ Initiative (new FY13) RISE School (new FY13) Robotics Program (new FY08) Rural Infant Stimulation Environment Program (new FY08 School Lunch Matching School Lunch Programs School/Community Network for Arts-inEducation Staff Development Summer Arts Institute Support Personnel Health Benefit Allowance Teacher Consultant Stipends (Mentors) Teacher Retirement Credit Truancy Diversion Program – Street School (new) FY13 Value Added (TLE) Implementation (new FY13) Total State School Aid and Programs State Department of Education Total SDE Grand Total Common Ed Funding l. School Consolidation m. OTRS Total State Funding = FY 09 SB1199 2,035,970,233 2,595,000 FY 10 SB 216 & HB 1137 1,882,300,431 4,962,340 FY11 SB1561 1,754,747,581 0 8,617,800 2,315,297 3,111,169 43,788 19,378,231 190,203,545 50,000 40,000 442,547 16,260,919 10,000,000 16,505,307 8,617,800 2,315,297 3,111,169 43,788 19,378,231 218,503,545 50,000 0 442,547 16,323,919 10,000,000 14,137,967 8,617,800 2,315,297 3,111,169 0 17,230,945 227,614,934 50,000 0 0 13,761,397 10,000,000 12,090,000 485,017 485,017 300,000 0 0 2,500,000 33,277 2,500,000 33,277 2,500,000 0 0 0 2,045,709 33,000,000 35,000 2,045,709 33,000,000 35,000 2,045,709 33,000,000 0 1,585,471 33,000,000 0 100,000 100,000 100,000 0 0 0 200,000 1,000,000 33,000,000 0 7,100,700 529,943 100,000 600,000 4,424,288 359,000 600,000 4,601,288 359,000 0 4,601,288 359,000 0 4,601,288 359,000 100,000 4,601,288 359,000 113,379 17,630,174 447,076 97,006,230 700,000 35,311,375 113,379 16,330,174 447,076 97,006,230 700,000 35,311,375 0 8,526,770 447,076 106,117,619 0 0 0 6,274,003 350,000 122,664,499 0 35,311,375 0 0 350,000 117,321,148 0 35,311,375 FY12 FY13 HB2170, HB2181 SB1975, SB1535, SB1816 1,816,091,355 1,816,091,355 0 0 127,948 7,611,577 6,696,577 0 0 2,002,700 0 38,675 38,675 14,877,366 14,877,366 218,200,836 226,842,833 0 50,000 0 0 0 0 14,417,922 14,417,922 10,000,000 10,000,000 14,845,700 14,942,350 2,500,324,361 2,373,854,559 2,207,536,585 2,302,761,710 185,000 500,000 2,305,643,480 24,455,542 2,524,779,903 3,461,325 3,461,325 2,531,702,553 24,255,542 2,398,110,101 3,168,725 3,168,725 2,404,447,551 22,342,692 2,229,879,277 3,077,637 3,077,637 2,236,034,551 21,426,642 2,324,188,352 3,207,865 3,207,865 2,330,604,082 21,462,642 2,327,070,122 3,266,980 3,266,980 2,333,604,082 State Budget Program Totals • • • • • Fiscal Year 09 = $431,354,128 Fiscal Year 10 = $458,554,128 Fiscal Year 11 = $419,789,004 Fiscal Year 12 = $453,670,355 Fiscal Year 13 = $456,552,125 MONITORING AND TRACKING CHARGEABLE REVENUE SOURCE ESTIMATED JULY AUGUST COUNTY 4-MIL $ 750,414.88 $ 4,942.99 $ 5,950.81 COUNTY APPORT $ 136,454.88 $ 15,074.24 $ 13,963.15 VEHICLE TAX STAMP $ 9,281.02 $ 785.38 $ 975.50 SEPTEMBER $ OCTOBER NOVEMBER DECEMBER TOTAL 1st 10 Months Last 2 Months COLLECTED for State Aide for State Aide Calculation Calculation Total for July State Aid Purpose FY11 $ $ $ 2,999.95 $ 1,920.31 $ 934.34 $ 123,247.15 $ 139,995.55 $ 11,007.94 $ 8,846.48 $ 7,674.91 $ 16,642.37 $ 73,209.09 829,748.90 50,694.37 $ $ 673.97 $ 62.40 $ 986.00 $ 637.78 $ 4,121.03 $ 660,332.00 - ST SCH LAND EARN $ 514,943.48 $ 57,633.66 $ 45,047.86 $ 42,548.95 $ 46,560.81 $ 75,242.98 $ 51,615.69 $ 318,649.95 $ 624,107.73 $ 93,519.57 $ 717,627.00 GROSS PROD TAX MOTOR VEH COLLECT $ 106,273.76 $ 6,290.12 $ 6,383.47 $ 10,694.47 $ 9,273.85 $ 11,437.45 $ 11,650.99 $ 55,730.35 $ 121,133.55 $ 22,160.71 $ 143,294.00 $ 2,390,394.34 $ 263,141.09 $ 200,015.99 $ 271,146.84 $ 213,301.33 $216,015.78 $ 189,770.45 $ 1,353,391.48 $ 2,221,538.13 $ 434,455.58 $ 2,655,994.00 R.E.A. TAX $ $ 3,062.43 $ $ $ 4,499.10 $ $ $ $ $ $ $ 0.06 32,553.65 REV IN LIEU FARM IMPL STAMPS UNAPPORT AD VAL INT $ 83.43 STATE LAND REIMB $ 0.39 $ 3,120.65 37.96 4,645.31 $ 236.39 $ 33.39 $ 19.37 2,183.39 2,588.06 $ 29,401.24 $ 38,549.78 $ 15,808.26 $ $ 8,817.50 $ 15,858.78 $ 1,757.48 $ 389,232.53 $ 329,903.95 $ 361,552.95 TOTAL $11,846,746.24 SOURCE ESTIMATED JANUARY FEBRUARY MARCH COUNTY 4-MIL $ 750,414.88 $ 489,423.47 $ 73,139.35 $ 18,485.37 COUNTY APPORT $ 136,454.88 $ 9,480.87 $ 7,768.90 VEHICLE TAX STAMP $ 9,281.02 $ $ 1,586.33 - 5,635.89 39,318.00 $ 0.06 $ - 182.30 $ 71.46 $ 490.15 $ - $ 10.63 $ 10.99 $ 195.77 $ - $ 0.39 $ - $ - $ - $ 7,906,430.23 1ST PRIOR YR ALL OTHER PRIOR YR 33,682.04 $ FLOOD CONTROL CURRENT YR ADV 20,098.94 $1,191,440.50 $ 1,191,440.50 7,662.21 $ 4,935.25 $ 6,194.53 $ 102,551.27 $ 3,867.26 $ 1,933.26 $ 1,008.62 $ 33,242.90 $ 296,013.12 $ 7,717,361.98 $ 7,717,361.98 $ 606,466.12 $ - $ - $321,536.29 $1,594,878.59 $ 3,293,117.43 $ 11,860,840.96 APRIL MAY JUNE Total Collected BALANCE $ 108,705.16 $ 34,395.25 $ 7,952.73 $ 872,096.88 $ 121,682.00 116.2% $ 784,887.19 $ 17,574.54 $ 8,688.61 $ 22,557.10 $ 9,640.58 $ 148,919.69 $ 12,464.81 109.1% $ 134,027.72 $ 174.73 $ 616.56 $ 1,209.40 $ 663.99 $ 8,372.04 $ (908.98) 90.2% $ 7,534.84 % Collected $12,467,307.08 For FY11 Budget ST SCH LAND EARN $ 514,943.48 $ 75,688.83 $ 56,102.69 $ 41,954.16 $ 131,712.10 $ 86,678.54 $ 59,802.74 $ 770,589.01 $ 255,645.53 149.6% $ 693,530.11 GROSS PROD TAX MOTOR VEH COLLECT $ 106,273.76 $ 14,641.60 $ 13,329.53 $ 11,207.60 $ 26,224.47 $ 21,234.46 $ 24,824.60 $ 167,192.61 $ 60,918.85 157.3% $ 150,473.35 $ 2,390,394.34 $ 229,830.92 $ 217,591.18 $ 192,712.29 $ 228,012.26 $205,256.72 $ 229,198.86 $ 2,655,993.71 $ 265,599.37 111.1% $ 2,390,394.34 R.E.A. TAX $ $ 2,653.97 $ 4,056.23 $ 3,740.33 $ 3,132.57 $ $ $ 38,915.50 $ 6,361.85 119.5% $ REV IN LIEU $ - $ - $ 235.08 $ 548.52 $ - $ 783.66 $ 783.66 FARM IMPL STAMPS UNAPPORT AD VAL INT $ - $ - $ 1,596.68 $ $ 56.42 $ 2,143.25 $ 2,143.25 $ - $ - $ 18.88 $ 255.38 $ 80.47 $ 1,150.11 $ 1,150.11 STATE LAND REIMB $ - $ - $ - $ 26.17 $ - $ 26.56 $ 26.56 FLOOD CONTROL $ - $ $ - $ - $ - $ 1,183.80 $ 1,183.80 CURRENT YR ADV $ 7,906,430.23 $ 4,796,447.95 $ 653,257.32 $ 80,803.79 $ 995,412.42 $298,995.28 $ 57,402.66 $ 8,073,759.92 $ 167,329.69 1ST PRIOR YR ALL OTHER PRIOR YR $ - $ 23,724.75 $ 6,035.13 $ 7,760.76 $ 6,450.64 $ 5,283.36 $ 1,247.34 $ 153,053.25 $ 153,053.25 $ - $ 1,602.18 $ 815.53 $ 1,445.87 $ 1,731.17 $ 5,867.43 $ 2,316.96 $ 47,022.04 $ 47,022.04 TOTAL $11,846,746.24 32,553.65 1,183.80 $ 5,644,678.34 $ 1,035,532.83 - $ 376,689.51 $ 1,510,822.85 $ 2,600.89 286.72 $684,365.15 $ 2,632.57 312.89 $ 395,995.92 $12,941,202.03 $ 1,094,455.79 102.1% 109.2% 35,023.95 Foundation Aid: Foundation Weighted ADM 9,149.84 Foundation Aid Factor $1,541.00 Less Chargeables Ad Valorem Chargeable County 4 Mill Levy $880,501 X School Land Earnings Gross Production Motor Vehicle REA Tax Total Chargeables Net Foundation Aid (Zero If Less Than Zero) Transportation : Regular A.D.H. 3,025.00 X Transportation Factor Salary Incentive Aid: = 2:Adjusted District Valuation $221,510,997 / $3,322,664.96 $660,375.75 $717,627.00 $143,294.00 $2,655,994.00 $39,318.00 $7,539,273.71 $6,560,630.00 0.015 0.75 Per Capita 1.39 1:Incentive Aid Guarantee Factor Incentive Weighted ADM $14,099,903.44 $33.00X = $71.71 X 9,149.84 $656,135.0264 1000 = $221,510.9970 3:#1 - #2 #3 X Incentive 4:Mills Basic Formula 138,757.00 $434,624.0294 20.0 = 8,692,481.00 $15,391,868.00 Increase $103,859.00 WEIGHTED ADM USED IN THE FORMULA WADM Calculation 2009 2010 2011 2012 ADM ADM Grade Weight Special Education Weight Gifted Weight Bilingual Weight Summer Program Weight Economically Disadvantaged Weight Small School Weight Isolation Weight Teacher Index 5,879.18 1,166.50 858.15 368.90 80.50 19.20 637.25 0.00 0.00 0.00 5,947.13 1,172.97 845.70 381.14 91.50 14.40 686.50 0.00 0.00 10.18 5,927.55 1,175.91 905.15 387.94 105.25 7.20 727.75 0.00 0.00 43.07 5,926.64 1,170.76 876.15 381.48 124.75 10.80 752.00 0.00 0.00 34.77 Total Weighted ADM 9,009.68 9,149.52 9,279.82 9,277.35 Calculating ADM, WADM, & ADA FY12 Final Calculations Grade Weights Membership ADM Calculation Attendance PK 3 1.2 EH 0.7 EF 1.3 KH 1.3 KF 1 2,687.00 68,383.00 - 18.32 0 505.1 0 ADA Calculation 2,526.00 64,935.00 - 14.35 Replaced non-graded 0 Early Childhood Half Day 368.95 Early Childhood Full Day 0 Kindergarten Half Day 1.5 77,265.00 658.51 73,781.50 1.351 75,446.00 579.13 72,230.00 410.4 76,496.00 587.19 73,651.50 418.47 2 419.21 Kindergarten Full Day 3 1.051 74,745.00 446.35 72,137.00 409.87 4 1 69,653.00 395.76 67,085.50 381.17 75,833.00 430.87 72,967.50 414.59 77,208.00 438.68 73,776.00 419.18 73,744.00 502.8 70,120.50 398.41 8 71,814.00 489.64 68,525.00 389.35 5 6 7 1.2 9 78,933.00 538.18 73,606.50 418.22 10 77,968.00 531.6 72,857.50 413.96 11 76,273.00 520.04 71,287.00 405.04 66,131.00 450.89 61,602.50 350.01 509.00 4.34 493.00 12 OHP 1 1.5 OHP 2 1.8 0 0 OHP 3 2.3 0 0 OHP 4 3 0 Grand Total School Days Taught 1,043,088.00 7,097.40 0 991,582.00 176 ADA 5,633.98 ADM 5,926.64 ADM Grade Weight 1,170.76 * Per RAO Report 1st quarter 2.8 Out of Home Placement RAO Certified #'s as of 5633.98 Calculating ADM, WADM, & ADA Kane Ranch Heights Wayside Wilson Central Madison Mid-High High School Total Bilingual Economically Disadvantaged Gifted Gifted for State Aid Calculation 40 51 38 68 31 50 63 64 499 0.25 124.75 3,008 0.25 752.00 Test Multi Crit. 648 1,116 1,764 actual count 381.48 1,122 1,122 0.34 522 567 542 552 627 647 908 840 5,984 648 474 0.08 Gifted count is the sum of the number of students who scored in the top three percent (3%) on any national standardized test of intellectual ability plus eight percent (8%) of the total average daily membership of the school district for the first nine (9) weeks of the school year. Calculating ADM, WADM, & ADA Special Education Weight SLD H (D+H) VI MD SI ID (MR (EMH + TMR) SED PH (OI + OHI) AUT TBI D/B Total Special Ed Weight Special Education Summer Transportation 319 10 5 38 185 0.4 2.9 3.8 2.4 0.05 63 46 224 53 3 0 1.3 2.5 1.2 2.4 2.4 3.8 946 9 127.6 Learning Disability 29 Hearing Impaired (Deaf + Hard of Hearing) 19 Vision Impaired 91.2 Multiple Disabilities 9.25 Speech Impaired 81.9 Mentally Retarded (Educable Mentally Handicapped + Trainable Mentally Retarded) 115 Severely Emotionally Disturbed 268.8 Physically Handicapped (Orthopedically Impaired + Other Health Impaired) 127.2 Autism 7.2 Traumatic Brain Injury 0 Deaf-Blind 876.15 1.2 10.8 Special Education Summer Program Legal Days Days Taught ADH Per CapitaTrans. Factor Allocation 493,548.00 176 2,804.00 $1.39 $33.00 $128,619.00 Monitoring Cash Flow JULY $2,534,341 $3,051,151 $2,433,133 $3,363,707 $5,856,154 $5,421,343 $5,956,176 $6,035,242 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 AUG $3,865,295 $4,218,888 $4,218,721 $5,297,491 $7,388,241 $6,569,448 $7,650,762 SEPT $3,249,235 $3,407,612 $4,044,751 $4,586,263 $6,871,004 $5,863,395 $6,624,414 OCT $2,163,203 $2,238,439 $2,960,312 $3,374,438 $5,525,281 $4,595,572 $5,654,552 NOV $1,998,693 $1,890,182 $2,422,933 $3,232,360 $4,607,592 $3,960,109 $4,941,691 DEC JAN FEB MAR APR $2,420,383 $5,663,729 $6,754,984 $6,578,575 $6,987,962 $2,262,834 $5,193,363 $7,361,171 $6,594,587 $7,022,374 $2,856,841 $6,106,491 $8,106,837 $7,509,827 $8,186,291 $4,285,859 $8,828,513 $9,132,485 $8,913,214 $9,309,580 $4,764,315 $8,890,452 $9,410,236 $9,543,326 $10,516,941 $3,743,500 $9,208,009 $10,586,129 $10,309,540 $10,760,287 $4,460,642 $10,460,433 $10,810,966 $10,030,793 $10,403,035 MAY $6,915,796 $7,328,524 $8,397,424 $10,593,351 $10,485,413 $10,835,381 $11,611,066 $12,000,000 Fund Balance $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 FY06 FY07 FY08 FY09 FY10 FY11 FY12 2 per. Mov. Avg. (FY12) JUNE MAY APR MAR FEB JAN DEC NOV OCT SEPT AUG JULY $0 JUNE $2,646,831 $2,652,518 $3,724,051 $5,617,430 $5,382,029 $5,972,635 $6,294,560