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FY 2018

Preliminary Budget
For Fiscal Year
July 1, 2017 June 30, 2018

April 25, 2017

Prepared by
Financial Services Department
FY 2018 Preliminary Budget
For Fiscal Year July 1, 2017 - June 30, 2018

Table of Contents
Page

Preliminary Budget Assumptions ...................................................................................................... 1

General Fund ................................................................................................................................ 2-4

Designated Special Purpose Grants Fund ....................................................................................... 5

Food Service Fund ........................................................................................................................... 6

Public School Activities Fund ............................................................................................................ 7

Bond Redemption Fund .................................................................................................................... 8

Capital Projects Building Fund .......................................................................................................... 9

Employee Self-Insurance Fund ...................................................................................................... 10

Warehouse Fund ............................................................................................................................ 11

Private-Purpose Trust Fund............................................................................................................ 12

General Fund New Budget Format to Old Budget Format Reconciliation ...................................... 13
Preliminary General Fund Budget Assumptions
2017-18 Fiscal Year
The Preliminary Budget includes the following assumptions:

Inflation of +2.8% (defined by the Denver-Boulder-Greeley consumer price index)


Estimated total program per pupil revenue of $7,223.34 (total program per pupil revenue
should be $8,185.61 if properly adjusted for inflation and student growth)
District non-charter enrollment increase of approximately .35%
Estimated funded pupil count (FPC) of 28,152.2 including District charter students
District non-charter = 25,954.2 (increase of 90.5)
District charter = 2,198.0 (increase of 40.3)
Increase to Student-based Budgets and PSD alternative programs - new student growth
Compensation and Benefits
o Legislated PERA increase - January 1, 2018 of 0.5%
o 5% increase to Health and Dental pending negotiations
o Compensation pending negotiations
The preliminary budget has an available balance of $5,327,734, subject to preliminary
budget unknowns

Preliminary Budget unknowns:

The actual revenue from the state that will be applied to PSDs budget
Additional costs as a result of negotiations (step, market adjustments, cost of living)

1
Preliminary Budget
General Fund
2017-18 Fiscal Year

2015-16 2016-17 2017-18

Actual Budget Estimated Budget

1 Funded Pupil Count 27,908.7 28,021.4 28,021.4 28,152.2


2 Per Pupil Funding
3 Before State Reductions $7,869.18 $7,958.97 $7,958.97 $8,185.61
4 State Reductions and Rescissions ($932.87) ($919.15) ($919.15) ($962.27)
5 After State Reductions $6,936.31 $7,039.82 $7,039.82 $7,223.34

6 Revenues

7 State Formula
8 Equalization $ 136,692,714 $ 137,848,483 $ 137,848,483 $ 138,427,580
9 Property Tax 76,971,748 78,983,543 78,983,543 85,237,937
10 Specific Ownership Tax 5,954,013 6,189,456 6,189,456 6,777,413

11 Total State Formula Before Reductions 219,618,475 223,021,482 223,021,482 230,442,930


1 1 1
12 State Reductions and/or Rescissions (26,035,189) (25,755,870) (25,755,870) (27,090,017)

13 Total State Formula After Reductions 193,583,286 197,265,612 197,265,612 203,352,913

14 Other Local Revenue 48,485,724 50,492,379 51,326,100 54,786,060

15 Other State Revenue 9,557,261 9,406,663 9,476,869 9,833,588

16 Federal Revenue 218,598 135,000 135,000 135,000

17 Total Operational Revenues 251,844,869 257,299,654 258,203,581 268,107,561

18 Beginning Balance 62,620,887 58,329,293 58,329,293 54,347,452

19 Grand Total $ 314,465,756 $ 315,628,947 $ 316,532,874 $ 322,455,013

1
Includes reductions in state funding of $26.0 million, $25.8 million and $27.1 million, which represents the gap between funding that should
have been provided as the state's share of total program funding and the amount received in FY2016, FY2017, FY2018, respectively.

2
Preliminary Budget
General Fund
2017-18 Fiscal Year
(Continued)

2015-16 2016-17 2017-18

Actual Budget Estimated Budget


2
20 Expenditures
21 Schools - Elementary 3 4 $ 79,595,167 $ 81,598,780 $ 83,500,957 $ 81,692,826
22 Schools - Middle 3 40,545,142 41,565,766 42,486,535 41,589,903
23 Schools - High 3 50,421,028 51,690,253 51,440,256 51,032,118
24 Alternative Programs 6,624,910 6,791,676 6,774,640 6,713,002
25 Early Childhood 3,043,158 3,119,762 2,841,955 2,950,446
26 Integrated Services (Non-School Specific) 9,716,938 9,961,538 10,099,487 9,926,518
27 Student Services 3,509,038 3,597,369 3,624,050 3,573,310
28 School Security 1,640,425 1,681,719 1,734,690 1,690,449
29 Athletics (Non-School Specific) 208,688 213,941 215,181 212,339
30 Technology (Non-School Specific 35%) 3,237,922 3,319,429 2,784,605 3,021,265
31 Transportation Services (Non-School Specific 80%) 6,610,906 6,777,319 7,034,812 6,834,214
32 Assessment 542,542 556,199 532,060 538,537
33 Curriculum & Instruction 3,087,705 3,165,430 2,983,136 3,042,756
34 District Administration 3,196,086 3,276,540 3,545,997 3,375,557
35 District Overhead Costs 1,150,993 1,179,966 1,584,766 1,367,439
36 Facilities 8,073,679 8,276,914 8,042,375 8,075,582
37 Finance, Payroll, and Purchasing 2,662,345 2,729,363 2,722,434 2,697,706
38 Human Resources 1,356,884 1,391,040 1,351,573 1,357,179
39 Non-School Facilities Costs 420,661 431,250 314,433 369,164
40 Partnerships & Volunteers 427,383 438,141 166,680 299,701
41 Professional Development 1,653,366 1,694,985 2,019,817 1,837,682
42 Risk-Related Activities 1,772,329 1,816,943 1,924,506 1,851,203
43 Technology (Central 65%) 6,013,284 6,164,654 5,171,397 5,610,914
44 Transportation Services (Central 20%) 1,652,726 1,694,329 1,758,703 1,708,553
45 Long Range Planning 964,065 808,400
46 Payments in Lieu Expenses 1,927,526 53,731
47 Total Expenditures 240,054,896 243,133,306 245,517,176 241,368,363

48 Charter Schools
49 Allocation 5 18,043,475 18,651,478 18,651,478 19,669,969
50 State Reductions and/or Rescissions (1,961,908) (1,983,232) (1,983,232) (2,115,069)
51 Net to Charter Schools 16,081,567 16,668,246 16,668,246 17,554,900

52 Total Expenditures and Charter Schools 256,136,463 259,801,552 262,185,422 258,923,263

Projected available 5,327,734

53 Ending Balance
54 Restricted
55 TABOR Amendment Emergency Reserve 7,525,000 7,794,047 7,794,047 7,767,698
56 Reserve for Multi-Year Contracts 575,000 575,000 575,000 575,000
57 Land Acquisition, Expansion & Development 6,526,076 8,326,076 8,318,345 10,118,345
58 Assigned
59 School and Site-Based Carryover 2 17,258,625 16,258,625 12,208,449 12,208,449
60 2000 Mill Levy Incentives Carryover 2 435,062 400,925 398,281 398,281
61 1996 Mill Levy Technology Carryover 2 657,688 838,794 799,386 799,386
62 Capital Project Carryover 2 2,235,505 2,235,505 582,668 582,668
63 Long Range Planning 808,400
64 Reserve for Prepaids 580,951 150,000 150,000 150,000
65 Reserve for budgetary to GAAP conversion 13,640,781 13,777,189 13,777,189 14,190,505
66 Unassigned
67 Required Contingency Reserves 4,753,494 4,876,772 4,862,666 2,413,684
68 Appropriated Reserve 3,332,711 594,462 4,881,421 9,000,000
69 Total Ending Balance 58,329,293 55,827,395 54,347,452 58,204,016

70 Grand Total $ 314,465,756 $ 315,628,947 $ 316,532,874 $ 322,455,013

2
Actual and estimated expenditures may include spending of additional amounts carried over from previous year. Budgeted expenditures
do not include planned or projected spending of carryover, however carryovers are spendable during the budget cycle.
3
Elementary, Middle, and High School budgets include student based budget allocations of approximately $119.2 million. The remaining
$55.1 million supports schools with resources for Integrated Services, Language, Culture, and Equity, activities and athletics, substitutes,
technology, and school level operational costs.
4
Beginning FY 2016-17, the All Day Kindergarten tuition program is reported as general fund activity. In prior years this activity was reported
in the public schools activity fund. The FY 2016-17 general fund budget has an increase of $2.5 million in both revenue and expenditures,
with respective decreases in the public school activities fund.
5
Revenue from services to charter schools has been netted against charter school expenditures.
3
Preliminary Budget
General Fund
2017-18 Operational Budget Revenue Summary

2015-16 2016-17 2017-18 Change from 2016-17 Estimated


to 2017-18 Budget
Actual Budget Estimated Budget Amount Percent
1 State Formula
1
2 Equalization 136,692,714 137,848,483 137,848,483 138,427,580 579,097 0.40%
3 Property Tax 76,971,748 78,983,543 78,983,543 85,237,937 6,254,394 7.90%
4 Specific Ownership Tax 5,954,013 6,189,456 6,189,456 6,777,413 587,957 9.50%

5 Total State Formula Before Reductions 219,618,475 223,021,482 223,021,482 230,442,930 7,421,448 3.30%
6 State Reductions and/or Rescissions (26,035,189) (25,755,870) (25,755,870) (27,090,017) (1,334,147) 5.20%

7 Total State Formula After Reductions 193,583,286 197,265,612 197,265,612 203,352,913 6,087,301 3.10%

8 Other Local Revenue


9 S.O. TaxOverride Portion 2,693,781 2,991,782 2,991,782 3,261,042 269,260 9.00%
10 S.O. TaxExcess Collections 3,294,541 3,835,907 3,835,907 4,150,233 314,326 8.20%
11 Prior Year Taxes & Penalties 930,341 1,000,000 1,210,871 1,300,000 89,129 7.40%
12 Tax Credits & Abatements (315,205) (330,000) (330,000) (330,000)
13 Current Property Taxes Uncollected (2,063,068) (1,735,000) (1,735,927) (1,735,000) 927 (0.10%)
14 Tax Allowed by Election1988 3,053,213 3,052,147 3,051,105 3,052,147 1,042 0.00%
15 Tax Allowed by Election1996 5,961,034 5,960,000 5,958,870 5,960,000 1,130 0.00%
16 Tax Allowed by Election2000 9,997,775 10,000,000 9,998,731 10,000,000 1,269 0.00%
17 Tax Allowed by Election2010 15,998,720 16,000,000 15,998,555 16,000,000 1,445 0.00%
18 Tax Allowed by Election2016 2,600,000 2,600,000
19 Senate Bill 184 789,674 1,737,638 1,737,638 1,737,638
20 Interest on Investments 192,303 200,000 190,000 180,000 (10,000) (5.30%)
21 Student FeesAthletics/Technology 485,388 640,000 810,855 800,000 (10,855) (1.30%)
22 All day kindergarten/other tuition 2 2,504,905 2,450,000 2,725,000 275,000 11.20%
23 Transfers In from Other Funds 2,277,812 300,000 300,000 300,000
24 Building and Other Rental 419,357 450,000 289,323 450,000 160,677 55.50%
25 Athletic Support 162,531 180,000 172,297 180,000 7,703 4.50%
26 Indirect Cost Revenue 1,281,823 780,000 781,823 700,000 (81,823) (10.50%)
27 Erate Revenue 280,410 200,000 185,019 175,000 (10,019) (5.40%)
28 Payments in Lieu of Land 1,593,732 1,800,000 1,846,000 1,800,000 (46,000) (2.50%)
29 Professional Development 163,492 165,000 189,211 180,000 (9,211) (4.90%)
30 Insurance Flood Reimbursements 197,019 5,037 (5,037) (100.00%)
3
31 Other Local Revenue 1,091,051 760,000 1,389,003 1,300,000 (89,003) (6.40%)
4
32 Total Other Local Revenue 48,485,724 50,492,379 51,326,100 54,786,060 3,459,960 6.70%

33 Other State Revenue


34 Transportation 1,749,927 1,664,880 1,664,880 1,711,497 46,617 2.80%
35 Special Education 4,268,796 4,242,093 4,242,093 4,382,637 140,544 3.30%
36 Vocational Education 853,284 952,442 952,442 979,110 26,668 2.80%
37 Small Attendance 88,812 88,812 105,502 105,000 (502) (0.50%)
38 ELPA 780,458 786,420 786,420 808,440 22,020 2.80%
39 Gifted and Talented 266,829 272,070 272,070 279,688 7,618 2.80%
40 Charter School Capital Construction 544,745 583,668 599,073 599,073
41 Equalization and Transportation Audit Adj. (83,764) (83,764) 83,764 (100.00%)
42 READ Act Funding 880,511 825,042 825,042 848,143 23,101 2.80%
43 Other State Revenue 123,899 75,000 113,111 120,000 6,889 6.10%

44 Total Other State Revenue 9,557,261 9,406,663 9,476,869 9,833,588 356,719 3.80%

45 Federal Revenue
46 Other Federal Revenue 218,598 135,000 135,000 135,000

47 Total Federal Revenue 218,598 135,000 135,000 135,000

48 Grand Total $ 251,844,869 $ 257,299,654 $ 258,203,581 $ 268,107,561 $ 9,903,980 3.80%

1
Equalization differs from the CAFR as follows:
FY2016: Equalization = CAFR $110,657,525 + state reductions $26,035,189.
2
Beginning FY 2016-17, the All Day Kindergarten tuition program is reported as general fund activity. In prior years this activity was reported
in the public schools activity fund. The FY 2016-17 general fund budget has an increase of $2.5 million in both revenue and expenditures,
with respective decreases in the public school activities fund.
3
Other Local Revenue differ from the CAFR as follows:
FY2016: Other Local Revenue = CAFR $1,451,562 - insurance reimbursements $197,019 - professional development fees of $163,492.
4
CAFR revenue from services to charter schools has been netted against charter school expenditures $602,186 for FY2016.

4
Preliminary Budget
Designated Special Purpose Grants Fund
2017-18 Fiscal Year

2015-16 2016-17 2017-18

Actual Budget Estimated Budget

Revenues

Local Revenue $ 181,955 $ 500,000 $ 185,594 $ 500,000

State Revenue 523,055 500,000 533,516 500,000

Federal Revenue 12,451,896 15,000,000 12,700,934 15,000,000

Total Revenues 13,156,906 16,000,000 13,420,044 16,000,000

Beginning Balance 4,000

Grand Total $ 13,156,906 $ 16,000,000 $ 13,424,044 $ 16,000,000

Expenditures

Grant Expenditures $ 13,152,906 $ 16,000,000 $ 13,424,044 $ 16,000,000

Total Expenditures 13,152,906 16,000,000 13,424,044 16,000,000

Ending Balance 4,000

Grand Total $ 13,156,906 $ 16,000,000 $ 13,424,044 $ 16,000,000

5
Preliminary Budget
Food Service Fund
2017-18 Fiscal Year

2015-16 2016-17 2017-18

Actual Budget Estimated Budget

Revenues

Investment Revenue $ 7,189 $ 3,000 $ 12,000 $ 10,000

Other Revenue 64,668

Food Sales 3,745,352 3,600,000 3,898,528 3,900,000

State Nutrition 136,514 130,000 100,000 130,000

Federal Reimbursement 4,274,712 4,500,000 4,348,404 4,500,000

Commodities 622,859 600,000 600,000 600,000

Total Revenues 8,851,294 8,833,000 8,958,932 9,140,000

Beginning Balance 2,042,846 1,709,129 1,561,779 1,576,857

Grand Total $ 10,894,140 $ 10,542,129 $ 10,520,711 $ 10,716,857

Expenditures

Labor $ 3,390,588 $ 3,550,000 $ 3,662,097 $ 3,700,000

Food 4,430,427 4,600,000 4,363,194 4,500,000

Non-Food 1,511,346 750,000 918,563 850,000

Total Expenditures 9,332,361 8,900,000 8,943,854 9,050,000

Ending Balance

Appropriated Reserves 1,561,779 1,642,129 1,576,857 1,666,857

Total Ending Balance 1,561,779 1,642,129 1,576,857 1,666,857

Grand Total $ 10,894,140 $ 10,542,129 $ 10,520,711 $ 10,716,857

6
Preliminary Budget
Public School Activities Fund
2017-18 Fiscal Year

2015-16 2016-17 2017-18

Actual Budget Estimated Budget

Revenues

Gifts and Donations $ 1,797,219 $ 1,500,000 $ 1,597,564 $ 1,800,000

Activity Revenue 6,476,724 6,000,000 6,045,345 6,500,000

Tuition/Fees 1,998,150 750,000 25,000 350,000

Other Fund Subsidy 3,276,044 500,000 25,000 100,000

Other 246,551 500,000 175,000 500,000

Total Revenues 13,794,688 9,250,000 7,867,909 9,250,000

Beginning Balance 4,558,574 4,623,450 4,533,703 4,392,680

Grand Total $ 18,353,262 $ 13,873,450 $ 12,401,612 $ 13,642,680

Expenditures

Expenditures $ 13,819,559 $ 9,250,000 $ 8,008,932 $ 9,250,000

Total Expenditures 13,819,559 9,250,000 8,008,932 9,250,000

Ending Balance

Appropriated Reserves 4,533,703 4,623,450 4,392,680 4,392,680

Total Ending Balance 4,533,703 4,623,450 4,392,680 4,392,680

Grand Total $ 18,353,262 $ 13,873,450 $ 12,401,612 $ 13,642,680

7
Preliminary Budget
Bond Redemption Fund
2017-18 Fiscal Year

2015-16 2016-17 2017-18

Actual Budget Estimated Budget

Revenues/Other Financing Sources

Bond Redemption Levy $ 36,761,328 $ 38,011,045 $ 38,011,045 $ 41,574,014

Other Revenue

Build America Bonds


Federal Subsidy 1,046,847 1,046,846 1,046,847 1,046,846

Proceeds from Bonds

Total Revenues 37,808,175 39,057,891 39,057,892 42,620,860

Beginning Balance 34,124,920 42,760,923 42,256,522 44,419,122

Grand Total $ 71,933,095 $ 81,818,814 $ 81,314,414 $ 87,039,982

Expenditures/Other Financing Uses

Current Bond
Principal and Interest $ 29,672,573 $ 36,891,292 $ 36,891,292 $ 25,407,430

Administration 4,000 4,750 4,000 4,750

Payment to Escrow Agent

Total Expenditures 29,676,573 36,896,042 36,895,292 25,412,180

Ending Balance

Reserve for Debt Service 42,256,522 44,922,772 44,419,122 61,627,802

Total Ending Balance 42,256,522 44,922,772 44,419,122 61,627,802

Grand Total $ 71,933,095 $ 81,818,814 $ 81,314,414 $ 87,039,982

Note: Expenditures have not been updated to account for debt service payments for bonds that may
be sold in FY18.

8
Preliminary Budget
Capital Projects Building Fund
2017-18 Fiscal Year

2015-16 2016-17 2017-18

Actual Budget Estimated Budget


Revenues

Proceeds from Bonds $ 34,416,108 $ $ $

Investment Revenue 154,948 100,000 175,000 100,000

Other

Total Revenues 34,571,056 100,000 175,000 100,000

Beginning Balance 6,178,956 28,470,593 24,359,538 10,000,000

Grand Total $ 40,750,012 $ 28,570,593 $ 24,534,538 $ 10,100,000

Expenditures

Cost of Issuance $ 242,783 $ $ $

Authorized Projects 16,147,691 16,000,000 14,534,538 10,100,000

Total Expenditures 16,390,474 16,000,000 14,534,538 10,100,000

Ending Balance

Reserve for Projects 24,359,538 12,570,593 10,000,000

Total Ending Balance 24,359,538 12,570,593 10,000,000

Grand Total $ 40,750,012 $ 28,570,593 $ 24,534,538 $ 10,100,000

9
Preliminary Budget
Employee Self-Insurance Fund
2017-18 Fiscal Year

2015-16 2016-17 2017-18

Actual Budget Estimated Budget

Revenues

School District and


Employee Contributions $ 23,383,905 $ 28,250,000 $ 28,408,572 $ 29,820,000

Investment Revenue 92,609 65,000 113,844 75,000

Total Revenues 23,476,514 28,315,000 28,522,416 29,895,000

Beginning Balance 14,329,566 10,238,142 8,618,835 7,496,326

Grand Total $ 37,806,080 $ 38,553,142 $ 37,141,251 $ 37,391,326

Expenses

Insurance Premiums and


Administration $ 4,183,051 $ 6,200,000 $ 6,373,659 $ 6,400,000

Direct Payment of Claims 25,004,194 22,000,000 23,271,266 23,495,000

Total Expenses 29,187,245 28,200,000 29,644,925 29,895,000

Ending Balance

Appropriated Reserves 8,618,835 10,353,142 7,496,326 7,496,326

Total Ending Balance 8,618,835 10,353,142 7,496,326 7,496,326

Grand Total $ 37,806,080 $ 38,553,142 $ 37,141,251 $ 37,391,326

10
Preliminary Budget
Warehouse Fund
2017-18 Fiscal Year

2015-16 2016-17 2017-18

Actual Budget Estimated Budget

Revenues

Operating Revenue $ 1,024,129 $ 1,030,000 $ 1,013,888 $ 1,030,000

Investment Revenue 454 250 550 250

Total Revenues 1,024,583 1,030,250 1,014,438 1,030,250

Beginning Balance 453,006 435,898 429,131 415,596

Grand Total $ 1,477,589 $ 1,466,148 $ 1,443,569 $ 1,445,846

Expenses

Expenses $ 1,048,458 $ 1,135,000 $ 1,027,973 $ 1,030,250

Total Expenses 1,048,458 1,135,000 1,027,973 1,030,250

Ending Balance

Appropriated Reserves 429,131 331,148 415,596 415,596

Total Ending Balance 429,131 331,148 415,596 415,596

Grand Total $ 1,477,589 $ 1,466,148 $ 1,443,569 $ 1,445,846

11
Preliminary Budget
Private-Purpose Trust Fund
2017-18 Fiscal Year

2015-16 2016-17 2017-18

Actual Budget Estimated Budget

Revenues

Interest Earnings $ 1,251 $ 500 $ 4,000 $ 500

Private Donations 43,677 100,000 75,740 100,000

Total Revenues 44,928 100,500 79,740 100,500

Beginning Balance 251,036 202,036 225,845 230,585

Grand Total $ 295,964 $ 302,536 $ 305,585 $ 331,085

Expenditures

Payments in Accordance
with Trust Agreements $ 70,119 $ 110,000 $ 75,000 $ 100,500

Total Expenditures 70,119 110,000 75,000 100,500

Ending Balance

Appropriated Reserves 225,845 192,536 230,585 230,585

Total Ending Balance 225,845 192,536 230,585 230,585

Grand Total $ 295,964 $ 302,536 $ 305,585 $ 331,085

12
Preliminary General Fund - New Budget Format to Old Budget Format Reconciliation
2017-18 Fiscal Year

OLD BUDGET FORMAT

2015-16 2016-17 2017-18


Actual Budget Estimated Budget
Expenditures

Compensation
Licensed $ 125,669,087 $ 133,162,032 $ 132,914,624 $ 132,860,741
Instructional Classified 19,490,918 20,628,210 20,849,477 20,736,613
Classified 26,701,987 27,981,711 27,880,130 27,309,766
Administrative 17,888,474 18,501,580 18,498,801 19,144,585

Total Compensation 189,750,466 200,273,533 200,143,032 200,051,705

Site-Based Budgets 36,112,893 32,808,941 32,808,941 31,305,826


2000 Mill Levy Incentives 422,700 461,250 498,031 461,250
1996 Mill Levy Technology 749,707 615,944 474,246 615,944
Utilities 4,730,569 4,714,320 4,818,640 4,714,320
Capital Projects 2,941,687 1,536,000 3,188,837 1,496,000
Risk-related Activities 2,537,760 2,723,318 2,723,318 2,723,318
Long Range Planning 881,588 808,400
Land Acquisition & Development 1,927,526 53,731

Total District Expenditures 240,054,896 243,133,306 245,517,176 241,368,363

Charter Schools
Allocation 18,043,475 18,651,478 18,651,478 19,669,969
State Reductions and/or Rescissions (1,961,908) (1,983,232) (1,983,232) (2,115,069)

Net to Charter Schools 16,081,567 16,668,246 16,668,246 17,554,900

Total Expenditures and Charter Schools $ 256,136,463 $ 259,801,552 $ 262,185,422 $ 258,923,263

NEW BUDGET FORMAT

2015-16 2016-17 2017-18


Actual Budget Estimated Budget
Expenditures

Schools - Elementary $ 79,595,167 $ 81,598,780 $ 83,500,957 $ 81,692,826


Schools - Middle 40,545,142 41,565,766 42,486,535 41,589,903
Schools - High 50,421,028 51,690,253 51,440,256 51,032,118
Alternative Programs 6,624,910 6,791,676 6,774,640 6,713,002
Early Childhood 3,043,158 3,119,762 2,841,955 2,950,446
Integrated Services (Non-School Specific) 9,716,938 9,961,538 10,099,487 9,926,518
Student Services 3,509,038 3,597,369 3,624,050 3,573,310
School Security 1,640,425 1,681,719 1,734,690 1,690,449
Athletics (Non-School Specific) 208,688 213,941 215,181 212,339
Technology (Non-School Specific 35%) 3,237,922 3,319,429 2,784,605 3,021,265
Transportation Services (Non-School Specific 80%) 6,610,906 6,777,319 7,034,812 6,834,214
Assessment 542,542 556,199 532,060 538,537
Curriculum & Instruction 3,087,705 3,165,430 2,983,136 3,042,756
District Administration 3,196,086 3,276,540 3,545,997 3,375,557
District Overhead Costs 1,150,993 1,179,966 1,584,766 1,367,439
Facilities 8,073,679 8,276,914 8,042,375 8,075,582
Finance, Payroll, and Purchasing 2,662,345 2,729,363 2,722,434 2,697,706
Human Resources 1,356,884 1,391,040 1,351,573 1,357,179
Non-School Facilities Costs 420,661 431,250 314,433 369,164
Partnerships & Volunteers 427,383 438,141 166,680 299,701
Professional Development 1,653,366 1,694,985 2,019,817 1,837,682
Risk-Related Activities 1,772,329 1,816,943 1,924,506 1,851,203
Technology (Central 65%) 6,013,284 6,164,654 5,171,397 5,610,914
Transportation Services (Central 20%) 1,652,726 1,694,329 1,758,703 1,708,553
Long Range Planning 964,065 808,400
Land Acquisition & Development 1,927,526 53,731

Total Expenditures 240,054,896 243,133,306 245,517,176 241,368,363

Charter Schools
Allocation 18,043,475 18,651,478 18,651,478 19,669,969
State Reductions and/or Rescissions (1,961,908) (1,983,232) (1,983,232) (2,115,069)

Net to Charter Schools 16,081,567 16,668,246 16,668,246 17,554,900

Total Expenditures and Charter Schools $ 256,136,463 $ 259,801,552 $ 262,185,422 $ 258,923,263


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