2013-2014 Budget Independent School District No. 112 Eastern Carver County Schools Chaska, Minnesota Presented to the Board of Education of the Eastern Carver County Schools June 2013
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
TABLE OF CONTENTS
I.
INTRODUCTION A. Board of Education & Administration ....................................................... 3 B. Organizational Chart ................................................................................ 4 C. Mission Statement & Objectives .............................................................. 5 D. Budget Overview ..................................................................................... 6 E. Budget Calendar...................................................................................... 7 F. Budget Assumptions ................. ……………………………………..… 8-10 G. Budget Summary by Fund ................................................................ 11-12
II.
GENERAL FUND – FUND 01 A. Fund Overview ...................................................................................... 13 B. Fund Balance Summary ........................................................................ 14 C. Revenue Summary ................................................................................ 15 D. Revenue Detail ................................................................................. 16-17 E. Expenditure Summary by Object Series ................................................ 18 F. Expenditure Summary by Program Series ............................................ 19 G. Expenditure Summary – District Wide Services………………………20-22 H. Expenditure Summary by School ..................................................... 23-38 I. Expenditure Summary by Other Programs ....................................... 39-42 J. Operating Capital Expenditure Detail .................................................... 43 K. Health & Safety Expenditure Detail ....................................................... 44 L. Capital Related Expenditure by Site ...................................................... 45
III.
SPECIAL REVENUE FUNDS – FUNDS 02, 04 A. Special Revenue Funds Overview......................................................... 46 B. Special Revenue Funds Summary ........................................................ 47 C. Food Service – 02 ............................................................................ 48-49 D. Community Service – 04 .................................................................. 50-53
IV.
OTHER FUNDS – FUNDS 06, 60, 07, 47, 10, 08, 20, 21, 25 A. Other Funds Overview ........................................................................... 54 B. Other Funds Summary .......................................................................... 55 C. Building Construction – 06 ..................................................................... 56 D. Alternative Facilities – 60 .................................................................. 57-59 E. Debt Service – 07 .................................................................................. 60 F. OPEB Debt Service – 47 ………………………………………………….61 G. Employee Benefit Trust – 10 ................................................................ .62 H. Scholarship Trust – 08 …………………………………………………….63 I. Self Insurance Trust – 20, 21……………………………………………….64 J. OPEB Trust – 25 and 45 ....................................................................... 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
BOARD OF EDUCATION & ADMINISTRATION SCHOOL BOARD Carole Baab, Chair Lisa Anderson, Vice Chair, Clerk Tim Klein, Treasurer
Fred Berg, Director Heather Nelson, Director Amy Logue, Director Jeff Ross, Director
ADMINISTRATION Dr. James Bauck, Superintendent Cathy Gallagher, Director of Teaching & Learning Brett Johnson, Director of Communications & Community Relations Jackie Johnston, Director of Community Education DeeDee Kahring, Director of Finance & Operations Diane Kaiser, Director of Information Technologies Dr. James O’Connell, Director of Administrative Services Laura Pingry-Kile, Director of Specialized Education Services
BUSINESS OFFICE Pam Jensen, Finance Manager Darlene Miller, Fiscal Services Accountant Donna Quaas, Lead Accountant
BUILDING PRINCIPALS Name Joan MacDonald Greg Lange Nancy Wittman June Johnson Brenda Vogds Nancy Wittman-Beltz Lori Beth Warnberg Jill Velure Jim Bach Sheryl Hough Dana Miller Tim Dorway David Brecht Jackie Johnston
School Site Bluff Creek Elementary Chanhassen Elementary Chaska Elementary Clover Ridge Elementary East Union Elem Jonathan Elementary Kindergarten Center/La Academia Victoria Elementary Chaska Middle School East Chaska Middle School West Pioneer Ridge Middle School Chanhassen High School Chaska High School Integrated Arts Academy
3 of 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
DISTRICT 112 ORGANIZATIONAL CHART School Board Carole Baab, Lisa Anderson, Tim Klein, Fred Berg, Heather Nelson, Amy Logue, Jeff Ross
Superintendent Dr. James M. Bauck Administrative Asst. Caroline Long
Director of Teaching & Learning
Director of Finance/ Operations
Director of Community Education
Director of Specialized Ed Services
Cathy Gallagher
DeeDee Kahring
Jackie Johnston
Laura Pingry-Kile
Director of Administrative Services Dr. James O’Connell
Director of Communications & Community Relations Brett Johnson
4 of 65
Director of Information Systems Diane Kaiser
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
Mission Eastern Carver County Schools will prepare learners to achieve their personal best.
Vision Eastern Carver County Schools is dedicated to the preparation of life-long learners so each may achieve personal success and contribute to family and community.
Community Values Citizenship: A quality in individuals whereby each adheres to and has an understanding and appreciation of the rights, responsibilities, and privileges afforded our society under the Constitution of the United States of America; and where every individual has a willingness and ability to participate in the democratic process in a lawful manner in a society where actions of the individual, group, or government are free from bias, favoritism, or prejudice. Environmentalism: A quality of care and concern for our surroundings and being willing to help improve and preserve the environment. Generosity: A quality in an individual whereby each is willing to share unselfishly in words as well as action and is willing to serve others without pay; indiscriminate altruism, gratitude, and appreciation. Human Worth and Dignity: One's assessment of the extent to which one is lovable and capable; the personal sense of being valued. Integrity: The quality of strict personal honesty, truthfulness, and sincerity in the conduct of human interactions. Learning: A quality in individuals whereby each strives to learn more and increase personal levels of fulfillment and competence throughout life; a condition in which one uses problem solving and reasoned argument to identify, frame, and propose new and improved solutions to existing and emerging problems to the betterment of self and society. Respect for Others: A quality whereby each and every individual has an unselfish regard and devotion, free from pride or prejudice, to the welfare of others, as well as one's self, by respecting others; by displaying courtesy and compassion; by appreciating and accepting individual differences and cultural diversities; and by showing regard for and knowing the unique qualities of each person as a valued individual. Responsibility: A quality in individuals whereby each knows, understands, and accepts the impact and consequences of personal actions and decisions and whereby each tries to fulfill the obligations of selfsufficiency and active commitment to the common good of society.
5 of 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
BUDGET OVERVIEW
PURPOSE OF THE BUDGET The purpose of the budget is to provide a financial plan with estimates of proposed expenditures for a given period and purpose, along with the proposed means of financing the plan. To achieve this basic objective, a comprehensive budget system is integrated within the financial accounting system. The budget reflects the school district’s priorities and expectations and is a guide for future activities, both financial and program. The structure and format provided by a well-designed budget promotes sound decision making when allocating resources and prioritizing the importance of school district services.
KEY OBJECTIVES OF THE BUDGET PROCESS
Integrate the budget process so that each program’s activities contribute to the goals and educational priorities and needs of the school district. Communicate the budget process clearly to school district staff and community. Relate estimated costs and actual costs to specific programs/activities. Utilize historical data for budget preparation and related monitoring, assessment and planning decisions. Achieve consistent budgeting and reporting.
SIGNIFICANT STATE STATUTE REQUIREMENTS
Prior to July 1 of each year, the school board shall approve and adopt its initial revenue and expenditure budgets for the next school year. The adopted expenditure budget document shall be considered the school board’s expenditure authorization for that school year. No funds may be expended for any purpose in any school year prior to the adoption of the budget document which authorizes that expenditure for that year. The school district shall maintain separate accounts to identify general fund expenditures for each school building. The budget and supporting data shall be maintained and made available for public review.
6 of 65
Administrative
Budget Review Committee
Board Review
Board Action
7 of 65
FY12 Audited Financial Reports
October 2012
September 2012
Auditor Review of Financial Audit
Complete FY12 Audit
Preliminary Property Tax Levy
Prepare Property Tax Levy
November 2012
FY13 Budget Adjustments
Conduct FY13 Budget Review
December 2012
Certifiy Tax Levy and Approve FY13 Budget Adjustments
Develop FY14 Budget Assumptions
January 2013
February 2013
FY13 Budget Adjustments
Capital Related Budgets
Enrollment & Budget Assumptions
FY14 Budget Assumptions
Generate Reduction Ideas
Develop FY14 Capital Budget
Budget Review Committee Formed
Develop FY14 Budget Scenarios
March 2013
FY14 Capital Related Budgets
Finalize Reduction Ideas
April 2013
FY14 Preliminary Budget & 5-Year Plan
Building and Program Budgets Developed and Reviewed
May 2013
FY13 Budget Adjustments
FY14 Food Service, Community Education, Debt Service and Trust Funds
Final Reduction Ideas Presented to the Board
June 2013
FY14 Budget & Five Year Plan
to the Board
Recommendations
Final
State Funding Level Determined for FY14
The budget cycle can be viewed as a continuous cycle; revising current year budget while developing next year's budget. Since this process spans multiple school and calendar years, Eastern Carver County Schools can be in multiple phases of the process at any given time. Below are general descriptions of the process with a specific timeline.
FY 2013-14 Budget Calendar
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
BUDGET ASSUMPTIONS On January 24, 2013, the school board approved preliminary 2013-2014 budget assumptions for the general fund. In May 2013, these assumptions were updated and presented to the board. Included in this budget are assumptions based on the 2013 legislative financial changes. Further adjustments may be needed as we gain knowledge as to the impact of recent legislature. The following budget assumptions were used in order to build the 2013-2-14 budget with updated information based on student enrollment and current legislation:
General education aid $5,224 per pupil – increase 1.5% to $5,302 Increase in compensatory revenue of 1.622% Includes operating referendums in the amounts of $768.24 and 295.09 (plus inflation factor) Literacy Incentive aid to continue for approximately $548,000 Enrollment projection estimated at 9,331. (Page 9) Enrollment was based on: o Historical data trends o Fall 2012 seat count o Hazel Reinhardt Demographic Study Maintain 2012-13 approved staffing ratios Salary/benefit increases based on contracts, expected market conditions Non-salary, non-benefit costs, such as supplies and utilities are estimated to increase 3%, Add grade 2 at La Academia, a dual language (Spanish/English) program New Programs include Young Five/Kinder Academy, Middle School Personalized Learning Coaches and a Marketing Program School meal prices will be as follows: Category Elementary Middle High Adult
Breakfast $1.50 $1.50 $1.50 $1.90
Lunch $2.35 $2.55 $2.75 $3.45
Note: Student lunch increased 5 cents at the elementary grades and 10 cents at the middle and high schools, no change in student breakfast.
8 of 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
ENROLLMENT BY BUILDINGS FY 2014
GRADE
KC
LA ACAD
BCE
CES
CHN
CRE
EUE
JES
VES
CME
CMW
PRM
CNS
CHS
IAA
EC K
321
60
50
29
41
1
49
85
104
88
125
2
41
91
89
63
3
97
82
4
107
5
94
EC/ STAR/MISC
TOTAL
60
60
39
59
599
37
100
120
708
135
37
94
114
664
87
150
40
101
110
667
85
84
146
44
113
149
728
79
78
149
36
99
125
660
6
210
279
218
707
7
260
264
218
742
8
235
244
230
709
9
436
379
5
820
10
400
328
20
748
11
404
354
25
783
12
366
286
25
12+ Total
321
150
524
468
441
705
194
546
677
9 of 65
705
787
666
1,607
1,347
75
30
708
28
28
118
9,330
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
FY 2014 BUDGET GUIDELINES •
Consistent with district’s policy, mission and long range plans
•
Maintain class size at FY 2013 levels
•
Community expectations regarding programs and services
•
Safety, legality and program equity
•
Maintain or improve fund balance
•
Maintain commitment to new and emerging programs
•
Consider demographic projections in current and five-year budgets
•
Incorporate contingency plan in budget process
•
Outside the box thinking is encouraged
•
Consider alternative methods of purchasing and delivering products and services; including staffing and outsourcing
•
Cost/benefit of programs and services
10 of 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
ALL FUNDS - REVENUE SUMMARY
2010-2011 Actual General Fund
$ 90,572,028
2012-2013 Revised Budget
2011-2012 Actual $
88,980,241
$
93,182,199
2013-2014 Budget $
94,389,385
Food Service Fund
4,555,929
4,699,295
4,800,026
4,773,320
Community Service Fund
6,990,701
7,584,337
7,903,990
7,920,818
Construction Fund
1,064,751
10,942,354
25,000
5,000
Debt Service Fund
16,553,567
68,667,859
93,898,714
19,416,566
OPEB Debt Service Fund Trust Funds Total
1,491,507
719,997
691,970
716,337
1,589,826 $ 122,818,309
1,705,369 $ 183,299,453
1,622,325 $ 202,124,224
9,790,400 $ 137,011,826
Note: Debt Service advanced refunding affects 2011-2012 and 2012-2013
2013‐2014 Revenues by Fund OPEB Debt Service Fund Debt Service Fund 1% Construction Fund 0%
14%
Trust Funds 7%
Community Service Fund 6%
Food Service Fund 3%
General Fund 69%
11 of 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
ALL FUNDS - EXPENDITURE SUMMARY
2010-2011 Actual General Fund
$
2012-2013 Revised Budget
2011-2012 Actual
86,573,127
$
86,171,812
$
2013-2014 Budget
94,948,441
$
96,895,057
Food Service Fund
4,318,040
4,559,743
4,855,821
4,929,528
Community Service Fund
7,027,882
7,191,760
7,789,269
7,847,326
Construction Fund
728,969
1,340,432
3,307,456
4,677,157
Debt Service Fund
16,698,994
23,413,371
64,552,410
17,145,316
OPEB Debt Service Fund Trust Funds Total
$
1,417,698
739,023
729,823
733,550
2,149,906 118,914,614
1,495,589 124,911,730
2,092,080 178,275,300
8,391,392 140,619,326
$
$
$
Note: Debt Service advanced refunding affects 2012-2013 .
2013‐2014 Expenditures By Fund OPEB Debt Service Fund Debt Service Fund 1% Construction Fund 12% 3%
Trust Funds 6%
Community Service Fund 6% Food Service Fund 3%
General Fund 69%
12 of 65
General Fund (01) Overview The General Fund is used to account for all revenues and expenditures of the school district not accounted for elsewhere. The General Fund is used to account for educational activities, district instructional and student support programs, expenditures for the superintendent, district administration, normal operations and maintenance, pupil transportation, capital expenditures, and legal school district expenditures not specifically designated to be accounted for in any other fund. A district may use General Fund balances for capital purposes except when the requirements for a specific categorical revenue state that it may not be used for capital purchases.
13 of 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
GENERAL FUND 01 - FUND BALANCE SUMMARY
06/30/2011 Actual
06/30/2012 Actual
06/30/2013 Projected
06/30/2014 Projected
Fund Balance NonSpendable
$
244,879
$
237,899
$
225,000
$
225,000
Restricted
367,530
611,597
676,708
251,708
Assigned
3,610,007
3,674,342
2,766,667
1,799,350
Unassigned
7,251,844
9,758,851
8,848,072
7,734,717
11,474,260
$ 14,282,689
$ 12,516,447
$ 10,010,775
Total Fund Balance
$
Total General Fund Expenditures
$86,573,127
$86,171,812
$94,948,441
$96,895,057
8.38%
11.32%
9.32%
7.98%
Unassigned Fund Balance as a % of Total Expenditures
GENERAL FUND ‐ FUND BALANCE $11,000,000 $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $‐ 06/30/2011 Actual
06/30/2012 Actual NonSpendable Restricted
14 of 65
06/30/2013 Projected Assigned Unassigned
06/30/2014 Projected
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
GENERAL FUND 01 - REVENUE SUMMARY
2010-2011 Actual Local Property Taxes
$
State Sources
22,329,430
Federal Sources Total
$
16,191,084
58,523,964
Other $
2012-2013 Revised Budget
2011-2012 Actual $
65,758,415
16,382,224
2013-2014 Budget $
71,328,416
Amount Change
17,678,847
$
% Change
1,296,623
7.91%
443,722
0.62%
71,772,138
4,994,149
2,365,445
3,093,847
2,681,375
(412,472)
-13.33%
4,724,485 90,572,028
4,665,297 88,980,241
2,377,712 93,182,199
2,257,025 94,389,385
(120,687) 1,207,186
-5.08% 1.30%
$
$
$
$
2013‐2014 General Fund Revenue By Source Federal Sources 3%
Other 2%
Local Property Taxes 19%
State Sources 76%
General Fund Revenue ‐ 4 Year Comparison In Millions 2013‐2014 Budget 2012‐2013 Revised Budget 2011‐2012 Actual 2010‐2011 Actual 0
10
20
30
Local Property Taxes
40 State Sources
15 of 65
50
60 Federal Sources
70 Other
80
90
100
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
GENERAL FUND 01
2010-2011 Actual
2012-2013 Revised Budget
2011-2012 Actual
2013-2014 Budget
Property Tax & County Revenue 001 Property Taxes - General Fund
$
001 Property Taxes - Operating Capital
11,837,088
$
1,294,957
001 Property Taxes - Q-Comp
12,720,205
$
1,190,789
-
12,736,530
$
1,105,650
-
13,360,068 1,063,067
-
780,304
001 Property Taxes - Health & Safety
332,862
340,005
420,600
394,900
001 Property Taxes - Career Technical
142,423
197,323
197,323
169,220
001 Property Taxes - Safe Schools
309,907
315,358
322,121
311,288
1,531,878
1,509,653
1,300,000
1,300,000
306,329
251,387
300,000
300,000
519
900
009 Fiscal Disparities 010 County Apportionment 019 Miscellaneous Local Taxes 020 Property Tax Shift
6,573,468
Sub-Total Property Tax & County Revenue $
(334,534)
-
-
-
-
22,329,430
$
16,191,084
$
16,382,224
$
17,678,847
302,509
$
529,389
$
80,725
$
175,000
Tuition, Fees & Admissions 021 Tuition & Reimb - Special Education
$
021 Tuition & Reimb - General Education 040 Tuition from Patrons 050 Fees from Patrons 060 Admission & Student Activity Revenue Sub-Total Tuition, Fees & Admissions
63,623
68,700
-
-
-
29,850
-
-
722,072
825,228
2,216,958 3,305,162
$
147,733
109,116
175,000
175,000
4,511
3,424
10,000
10,000
48,750
65,461
58,975
58,975
1,827
35,425
145,950
211,000
099 Copy Center Revenue
183,635
165,424
200,000
185,000
099 FICA Recovery Revenue
223,794
222,946
110,000
62,503
77,124
90,000
125,000
609,366
267,805
246,419
283,250
88,512
66,740
$
491,843 1,341,368
768,800
$
$
2,112,177 3,565,344
768,800 $
265,000 1,208,800
Local and Other Revenue 071 Third Party MA Billings 092 Interest Revenue 093 Rental 096 Gifts & Bequests
099 E Rate Revenue 099 Miscellaneous Revenue 600 Revenue Producing Activity: Sales & Cos 625 Insurance Recovery Sub-Total Local and Other Revenue
48,693 $
1,419,324
16 of 65
-
86,489 $
1,099,954
-
-
$
1,036,344
$
1,048,225
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
GENERAL FUND 01
2010-2011 Actual
2012-2013 Revised Budget
2011-2012 Actual
2013-2014 Budget
State Sources 211 General Education Aid
$
211 Operating Capital -
55,573,563
$
753,837
211 Compensatory Aid
-
-
201 Endowment Fund Appt
-
264,600
212 Literacy Aid
$
821,017
-
211 Q-Comp Aid
57,383,511
59,626,486
$
983,198
931,871
1,870,806
884,760
-
260,756
59,576,845
1,502,969
260,246
254,455
-
-
-
-
36,432
43,144
40,000
40,000
2,773
6,857
9,000
9,000
229 Disparity Reduction Aid
99
94
100
100
234 Hmstd Mkt Value Credit
115,740
167,980
-
-
4,455
-
-
334,534
-
-
-
-
213 Shared Time Found. Aid 227 Abatement Aid
258 Other State Credit
3,118
299 Tax Shift
(6,573,468)
300 Nonpublic State Aid
22,305
360 Special Education Aid 300 Nonpublic Pupil Transportion 370 Miscellaneous State Aid 370 Transportation - Misc State Aid Sub-Total State Aids
-
7,898,578
6,346,354
8,128,580
8,128,580
381,598
381,071
400,000
443,558
35,119
0
9,670
8,642
-
-
10,000
-
$
58,523,964
$
65,758,415
$
71,328,416
$
71,772,138
$
1,617,086
$
1,408,210
$
1,409,134
$
1,448,787
Federal Sources 419 Special Education - IDEA Part B, 611
34,868
37,761
37,334
38,533
422 Special Education - Infants & Toddlers
420 Special Education - Preschool
-
43,162
49,722
52,314
425 Special Education - Early Intervention
-
240,446
249,318
238,785
1,980
1,980
1,980
437 Special Education - Professional Develop
2,040
480 ARRA Targeted Funds - Idea Part B, 611
984,650
-
-
-
484 ARRA Targeted Funds - Preschool
79,905
-
-
-
486 ARRA Targeted Funds - Infants & Toddle
64,724
50,000
-
-
400 Title I
285,594
312,848
765,125
660,445
400 Title II Part A
173,745
195,235
149,209
149,555
400 Title III Part A LEP
81,891
70,434
61,133
60,976
405 Carl Perkins Vocational
36,218
31,544
31,164
30,000
400 Education Jobs (Fin 152)
1,632,585
(26,176)
-
-
400 Safe & Drug Free Schools
842
-
-
-
500 Early Retiree Reinsurance Program
-
-
Sub-Total Federal Aids Total General Fund Revenue
339,728
-
$
4,994,149
$
2,365,445
$
3,093,847
$
2,681,375
$
90,572,028
$
88,980,241
$
93,182,199
$
94,389,385
17 of 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
GENERAL FUND - EXPENDITURE SUMMARY BY OBJECT SERIES
2010-2011 Actual Salaries
$
61,382,286
$ 4,280,712
7.50%
15,321,634
16,044,736
723,102
4.72%
Purchased Services
12,967,229
13,393,817
14,034,490
13,588,774
(445,716)
-3.18%
Supplies & Materials
5,197,911
4,668,223
5,402,787
3,707,202
(1,695,585) -31.38%
Capital Outlay
1,866,521
1,967,573
2,826,986
1,920,511
(906,475) -32.07%
$
$
326,401 86,171,812
$
57,101,574
$
% Change
13,253,934
127,536 86,573,127
52,561,865
Amount Change
12,736,533
$
$
2013-2014 Budget
Employee Benefits
Other Expenditures Total
53,677,396
2012-2013 Revised Budget
2011-2012 Actual
260,970 94,948,441
$
251,548 96,895,057
$
635,522.00
(9,422) $ 1,946,616
-3.61% 2.05%
2013‐2014 General Fund Expenditures By Object Series Capital Outlay Supplies & Materials 2% 4%
Other Expenditures 0%
Purchased Services 14%
Employee Benefits 17%
Salaries 63%
General Fund Expenditures ‐ 4 Year Comparison 2013‐2014 Budget
2012‐2013 Revised Budget
2011‐2012 Actual
2010‐2011 Actual 0.00
Salaries
10.00
Employee Benefits
20.00
30.00
40.00
Purchased Services
50.00
60.00
Supplies & Materials
18 of 65
70.00
80.00
Capital Outlay
90.00
Other
100.00
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
GENERAL FUND - EXPENDITURE SUMMARY BY PROGRAM SERIES
2010-2011 Actual District & School Admin
$
Support Services Regular Elementary & Secondary Vocational Special Education
3,469,961
2012-2013 Revised Budget
2011-2012 Actual $
3,225,971
$
3,227,495
2013-2014 Budget $
3,332,545
Amount Change $
% Change
105,050
3.25%
3,604,729
3,614,400
5,273,858
5,179,790
(94,068)
-1.78%
40,492,812
40,444,838
44,595,167
43,056,051
(1,539,116)
-3.45%
1,022,997
1,260,359
1,265,550
1,464,102
198,552
15.69%
14,240,047
14,601,766
15,840,313
16,064,396
224,083
1.41%
Community Service
3,000
7,848
10,000
10,000
Instructional Support
7,076,290
6,742,287
7,480,657
9,801,429
2,320,772
31.02%
Pupil Support
8,571,088
8,408,201
8,746,568
9,371,494
624,926
7.14%
Operations & Maintenance
7,504,564
7,704,592
8,279,333
8,429,355
150,022
1.81%
Fixed Costs Total
587,641 $
86,573,127
161,549 $
86,171,812
229,500 $
94,948,441
-
185,895 $
96,895,057
(43,605) $
1,946,616
2013‐2014 GENERAL FUND ‐ EXPENDITURE SUMMARY BY PROGRAM Operations & Maintenance 9%
Fixed Costs 0%
District & School Admin 3% Support Services 5%
Pupil Support 10%
Instructional Support 10%
Community Service 0%
Regular Elementary & Secondary 44% Special Education 17%
Vocational 2%
19 of 65
0.00%
-19.00% 2.05%
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
DISTRICT WIDE SERVICES
2010-2011 Actual
Expenditures Salaries
$
2012-2013 Revised 2011-2012 Budget Actual Administration (000's)
420,588
$
374,606
$
288,371
2013-2014 Budget $
308,184
Increase (Decrease) $
19,813
Employee Benefits Purchased Services
299,005 27,111
112,945 22,686
65,669 22,388
63,103 21,850
(2,566) (538)
Supplies & Materials
9,098
15,605
13,567
15,627
2,060
Equipment
-
14,217
1,000
61,000
60,000
All Others
23,168
24,979
38,200
37,000
(1,200)
Total Expenditures
$
778,970
$
565,039
$
429,195
$
506,764
$
77,569
$
115,071
District Support Services (100's) Salaries
$ 1,617,294
$ 1,564,017
$ 1,571,350
$ 1,686,421
436,713
474,976
658,856
635,522
1,105,210 129,841
1,211,698 120,566
1,083,414 421,688
1,431,964 543,119
Equipment
422,995
331,116
463,989
258,865
(205,124)
All Others
(107,325)
(87,972)
(80,414)
(51,457)
28,957
Employee Benefits Purchased Services Supplies & Materials
Total Expenditures
$ 3,604,729
$ 3,614,400
$ 4,118,883
$ 4,504,434
(23,334) 348,550 121,431
$
385,551
$
(611,574) (61,881)
Elementary & Secondary Services (200's) Salaries Employee Benefits
$
696,106 $ (72,759)
553,440 157,288
$ 1,299,589 204,339
$
688,015 142,458
Purchased Services
66,309
44,589
52,670
35,964
(16,706)
Supplies & Materials
422,874
526,055
1,162,761
515,928
(646,833)
Equipment
286,562
304,046
144,500
90
105
4,000
4,160
$ 1,399,182
$ 1,585,523
$ 2,867,859
$ 1,386,525
All Others Total Expenditures
20 of 65
-
(144,500) 160 $ (1,481,334)
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
DISTRICT WIDE SERVICES
2010-2011 Actual
Expenditures
2012-2013 Revised Budget
2011-2012 Actual
2013-2014 Budget
Increase (Decrease)
Vocational Services (300's) Salaries
$
-
Employee Benefits
(2,384)
Purchased Services
$
5,340
$
7,306
$
6,512
$
(794)
705
1,350
980
(370)
54,561
71,162
70,983
62,983
(8,000)
Supplies & Materials
-
2,349
3,750
3,750
-
Equipment
-
7,633
-
-
-
All Others Total Expenditures
$
52,176
1,970 $
89,159
2,775 $
86,164
2,775
-
$
77,000
$
(9,164)
$
127,494
$
(6,257)
Special Education Instruction (400's) Salaries
$
24,567
Employee Benefits
(70,689)
Purchased Services
109,966
$
22,760
$
133,751
4,040
37,371
34,166
(3,205)
116,729
3,500
50,500
47,000 188
Supplies & Materials
-
-
3,023
3,211
Equipment
-
-
-
-
All Others Total Expenditures
$
63,843
$
143,529
2,000 $
179,645
-
2,000 $
217,371
$
37,726
Instructional Support Services (600's) Salaries
$
505,187
$
535,787
$
764,732
$ 2,096,635
$ 1,331,903
Employee Benefits
100,682
133,356
163,239
469,498
306,259
Purchased Services
65,487
84,260
491,490
403,537
(87,953)
Supplies & Materials
244,796
211,984
251,560
468,839
217,279
64,416
9,974
261,645
223,702
(37,943)
580
576
10,750
8,640
(2,110)
975,936
$ 1,943,416
$ 3,670,851
Equipment All Others Total Expenditures
$
981,149
$
21 of 65
$ 1,727,435
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
DISTRICT WIDE SERVICES
2010-2011 Actual
Expenditures
2012-2013 Revised Budget
2011-2012 Actual
2013-2014 Budget
Increase (Decrease)
Pupil Support Services (700's) Salaries
$
Employee Benefits
392,058
$
517,901
$
356,503
$
368,854
$
12,351
67,200
89,256
95,674
102,882
7,208
Purchased Services
5,103,968
4,987,721
5,127,655
5,439,642
311,987
Supplies & Materials
263,576
283,815
252,038
252,900
862
19,114
86,755
75,243
23,034
Equipment All Others Total Expenditures
(52,209)
125
225
2,200
2,400
$ 5,846,041
$ 5,965,673
$ 5,909,313
$ 6,189,712
$
280,399
200
$
$
(53,881)
Sites & Buildings (800's) Salaries
$
557,112
$
522,508
$
663,398
609,517
Employee Benefits
127,734
175,254
196,309
194,177
(2,132)
Purchased Services
498,196
332,512
424,160
399,248
(24,912)
Supplies & Materials
72,590
75,898
95,600
105,000
9,400
808,488
930,624
999,206
1,026,153
26,947
Equipment All Others Total Expenditures
1,650
161,158
2,800
1,700
$ 2,065,769
$ 2,197,953
$ 2,381,473
$ 2,335,795
$
(45,678)
(1,100)
$
$
(54,180)
Fiscal & Other (900's) Salaries
$
Employee Benefits
$
-
Purchased Services Equipment
587,641
571,658
-
401,753 $
$
161,549
-
All Others
-
185,888
Supplies & Materials
Total Expenditures
-
$
517,478
583,317
157,878
(425,439)
229,500
185,895
(43,605)
-
-
-
-
-
-
-
-
-
-
-
161,549
$ 1,384,475
$
861,251
$
(523,224)
$
752,452
Total Expenditures Salaries Employee Benefits
$ 4,212,912
$ 4,096,358
$ 5,656,658
$ 6,409,110
885,502
1,147,820
2,006,124
1,800,664
(205,460)
Purchased Services
7,216,695
7,032,905
7,505,760
8,031,583
525,823
Supplies & Materials
1,142,776
1,236,272
2,203,987
1,908,374
(295,613)
Equipment
1,601,575
1,684,366
1,945,583
1,592,754
(352,829)
320,041
101,040
$ 15,379,500
$ 15,298,761
All Others Total Expenditures
22 of 65
(17,689) $ 19,300,423
7,218 $ 19,749,703
24,907 $
449,280
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
GENERAL FUND 01 - EXPENDITURE SUMMARY BY SCHOOL 2012-2013 2010-2011 2011-2012 Revised 2013-2014 Actual Actual Budget Budget Kindergarten Center $ 2,076,500 Bluff Creek Elementary 3,624,015 Chaska Elementary 3,520,981 Chanhassen Elementary 3,256,361 Clover Ridge Elementary 4,111,069 East Union Elementary 1,342,647 Jonathon Elementary 3,608,200 La Academia Victoria Elementary 3,999,745 Chaska Middle East 4,684,282 Chaska Middle West 4,752,559 Pioneer Ridge Middle 4,706,853 Chaska High 10,043,782 Chanhassen High 9,646,597 ALP/ALC 529,872 Total $59,903,464
$ 2,047,342 3,589,174 3,762,612 3,292,735 4,195,477 1,390,975 3,627,450 3,991,623 4,511,115 4,967,614 4,656,607 9,562,221 9,870,840 408,182 $59,873,966
$ 2,162,493 3,729,596 3,980,297 3,355,740 4,440,111 1,483,503 3,753,163 347,582 4,297,100 4,949,908 5,314,072 4,907,978 10,018,217 10,528,184 722,131 $63,990,075
$ 2,204,758 3,959,865 4,236,594 3,558,399 4,631,415 1,478,506 3,825,003 545,443 4,435,109 5,163,328 5,461,924 5,042,791 10,317,992 10,802,764 831,389 $ 66,495,280
2010-11
2011-12
2012-13
2013-14
Grades K-5
25,539,519
25,897,387
27,549,585
28,875,092
Grades 6-8 68
14,143,694
14,135,336
15,171,958
15,668,043
Grades 9-12
20,220,251
19,841,244
21,268,532
21,952,145
2013‐14 Expenses By School Category Grades 9‐12 33%
Grades K‐5 43%
Grades 6‐8 24%
23 of 65
Increase (Decrease) $
42,265 230,269 256,297 202,659 191,304 (4,997) 71,840 197,861 138,009 213,420 147,852 134,813 299,775 274,580 109,258 $ 2,505,205
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
KINDERGARTEN CENTER (509) Principal - Lori Beth Warnberg KINDERGARTEN
Expenditures
2010-2011 Actual
Salaries
$ 1,555,565
2012-2013 Revised Budget
2013-2014 Budget
Increase (Decrease)
1,464,767
$ 1,519,975
$ 1,612,803
$
2011-2012 Actual $
92,828
Employee Benefits
343,428
380,876
407,203
434,588
27,385
Purchased Services
76,435
104,878
132,486
102,645
(29,841)
Supplies & Materials
90,439
87,144
80,291
24,922
(55,369)
Equipment
10,633
9,157
21,038
28,200
7,162
All Others
-
521
1,500
1,600
100
2,047,342
$ 2,162,493
$ 2,204,758
Total Expenditures
$ 2,076,500
$
Full Time Equivalent Administrators
0.75
Teachers
17.35
Classified
13.00
Total FTE's
31.10
24 of 65
$
42,265
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
LA ACADEMIA (501) Principal - Lori Beth Warnberg GRADE K-1
Expenditures
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
Salaries
$
$
$
-
-
266,245
2013-2014 Budget
Increase (Decrease)
$
$
423,055
156,810
Employee Benefits
-
-
73,356
110,014
36,658
Purchased Services
-
-
906
6,380
5,474
Supplies & Materials
-
-
6,075
5,494
(581)
Equipment
-
-
500
-
(500)
All Others
-
-
500
500
Total Expenditures
$
-
$
-
$
347,582
$
545,443
Full Time Equivalent Administrators
0.25
Teachers
5.35
Classified
6.34
Total FTE's
11.94
25 of 65
$
197,861
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
BLUFF CREEK ELEMENTARY (510) Principal - Joan MacDonald GRADE K-5
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
$ 2,675,036
$ 2,647,560
$ 2,712,677
$ 2,958,859
Employee Benefits
656,809
664,074
713,163
770,823
$57,660
Purchased Services
119,225
122,975
182,963
164,107
($18,856)
Supplies & Materials
160,644
135,627
95,103
54,776
($40,327)
Equipment
11,106
17,552
23,690
9,200
($14,490)
All Others
1,195
1,386
2,000
2,100
$ 3,624,015
$ 3,589,174
$ 3,729,596
$ 3,959,865
Expenditures Salaries
Total Expenditures
2013-2014 Budget
Full Time Equivalent Administrators
1.00
Teachers
35.72
Classified
21.50
Total FTE's
58.22
26 of 65
Increase (Decrease) $
246,182
$100 $
230,269
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
CHASKA ELEMENTARY (505) Principal - Nancy Wittman GRADE K-5
Expenditures
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
Salaries
$ 2,756,361
$ 2,836,040
$ 2,968,001
$ 3,213,500
Employee Benefits
586,917
709,606
757,023
824,189
67,166
Purchased Services
72,879
96,488
127,655
150,585
22,930
Supplies & Materials
94,184
103,657
97,741
36,220
(61,521)
Equipment
10,640
15,132
27,877
10,000
(17,877)
All Others
-
1,689
2,000
2,100
$ 3,762,612
$ 3,980,297
$ 4,236,594
Total Expenditures
$ 3,520,981
2013-2014 Budget
Increase (Decrease) $
Full Time Equivalent Administrators
1.00
Teachers
34.09
Classified
17.00
Total FTE's
52.09
27 of 65
245,499
100 $
256,297
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
CHANHASSEN ELEMENTARY (506) Principal - Greg Lange GRADE K-5
Expenditures
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
2013-2014 Budget
Increase (Decrease)
Salaries
$ 2,487,993
$ 2,427,725
$ 2,489,988
$ 2,669,245
$
Employee Benefits
560,282
611,949
645,804
732,046
86,242
Purchased Services
83,023
96,697
133,780
107,343
(26,437)
Supplies & Materials
111,446
113,930
67,357
38,865
(28,492)
Equipment
10,954
41,224
15,686
8,900
(6,786)
All Others
2,664
1,210
3,125
2,000
(1,125)
$ 3,256,361
$ 3,292,735
$ 3,355,740
$ 3,558,399
Total Expenditures
Full Time Equivalent Administrators
1.00
Teachers
32.36
Classified
16.50
Total FTE's
49.86
28 of 65
$
179,257
202,659
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
CLOVER RIDGE ELEMENTARY (511) Principal - June Johnson GRADE 1-5
Expenditures
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
2013-2014 Budget
Increase (Decrease)
Salaries
$ 3,104,799
$ 3,109,481
$ 3,208,837
$ 3,476,126
$
Employee Benefits
742,812
763,253
854,695
916,303
61,608
Purchased Services
111,016
151,108
161,674
165,589
3,915
Supplies & Materials
140,228
159,392
167,683
60,997
(106,686)
11,246
10,843
45,222
10,300
(34,922)
969
1,400
2,000
2,100
$ 4,111,069
$ 4,195,477
$ 4,440,111
$ 4,631,415
Equipment All Others Total Expenditures
Full Time Equivalent Administrators
1.00
Teachers
45.13
Classified
19.50
Total FTE's
65.63
29 of 65
267,289
100 $
191,304
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
EAST UNION ELEMENTARY (507) Principal - Brenda Vogds GRADE 1-5
Expenditures
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
2013-2014 Budget
Increase (Decrease)
Salaries
$ 1,012,742
$ 1,007,590
$ 1,031,454
$ 1,101,406
$
Employee Benefits
225,532
261,946
280,981
293,891
12,910
Purchased Services
23,041
30,244
47,293
53,032
5,739
Supplies & Materials
70,093
73,036
58,452
19,677
(38,775)
Equipment
10,395
17,194
64,323
8,400
(55,923)
845
966
1,000
2,100
1,100
$ 1,342,647
$ 1,390,975
$ 1,483,503
$ 1,478,506
All Others Total Expenditures
Full Time Equivalent Administrators
0.50
Teachers
11.99
Classified
7.00
Total FTE's
19.49
30 of 65
$
69,952
(4,997)
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
JONATHAN ELEMENTARY (513) Principal - Nancy Wittman-Beltz GRADE K-5
Expenditures
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
2013-2014 Budget
Increase (Decrease)
Salaries
$ 2,705,568
$ 2,665,143
$ 2,725,303
$ 2,878,255
$
Employee Benefits
676,839
729,833
737,599
763,465
25,866
Purchased Services
73,979
105,572
119,601
114,522
(5,079)
Supplies & Materials
139,834
102,500
107,148
57,261
(49,887)
11,057
23,356
61,512
9,400
(52,112)
924
1,045
2,000
2,100
$ 3,608,200
$ 3,627,450
$ 3,753,163
$ 3,825,003
Equipment All Others Total Expenditures
Full Time Equivalent Administrators
1.00
Teachers
36.36
Classified
19.00
Total FTE's
56.36
31 of 65
152,952
100 $
71,840
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
VICTORIA ELEMENTARY (512) Principal - Jill Velure GRADE K-5
Expenditures
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
2013-2014 Budget
Increase (Decrease)
Salaries
$ 3,091,760
$ 2,981,765
$ 3,080,440
$ 3,356,949
$
Employee Benefits
742,331
761,220
801,814
864,150
62,336
Purchased Services
27,034
102,553
188,177
145,990
(42,187)
Supplies & Materials
125,993
130,429
129,927
56,120
(73,807)
Equipment
11,497
14,435
94,742
9,800
(84,942)
All Others
1,130
1,220
2,000
2,100
$ 3,999,745
$ 3,991,623
$ 4,297,100
$ 4,435,109
Total Expenditures
Full Time Equivalent Administrators
1.00
Teachers
42.62
Classified
17.50
Total FTE's
61.12
32 of 65
276,509
100 $
138,009
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
CHASKA MIDDLE SCHOOL EAST (061) Principal - Jim Bach GRADE 6-8
Expenditures
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
2013-2014 Budget
Increase (Decrease)
Salaries
$ 3,461,329
$ 3,226,535
$ 3,535,022
$ 3,810,413
$
Employee Benefits
810,045
823,456
944,468
1,007,591
Purchased Services
194,330
235,367
256,240
242,539
(13,701)
Supplies & Materials
206,431
203,728
154,077
86,852
(67,225)
Equipment
11,060
19,518
56,101
11,833
(44,268)
All Others
1,086
2,511
4,000
4,100
$ 4,684,282
$ 4,511,115
$ 4,949,908
$ 5,163,328
Total Expenditures
Full Time Equivalent Administrators
2.00
Teachers
47.85
Classified
20.00
Total FTE's
69.85
33 of 65
275,391 63,123
100 $
213,420
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
CHASKA MIDDLE SCHOOL WEST (062) Principal - Sheryl Hough GRADE 6-8
Expenditures
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
2013-2014 Budget
Increase (Decrease)
Salaries
$ 3,493,907
$ 3,616,569
$ 3,727,628
$ 4,051,790
$
Employee Benefits
804,411
912,839
992,647
1,062,326
Purchased Services
179,349
195,350
295,462
234,541
(60,921)
Supplies & Materials
261,280
226,249
140,658
89,174
(51,484)
Equipment
12,586
14,604
153,677
19,993
(133,684)
All Others
1,026
2,003
4,000
4,100
$ 4,752,559
$ 4,967,614
$ 5,314,072
$ 5,461,924
Total Expenditures
Full Time Equivalent Administrators
2.00
Teachers
47.73
Classified
23.00
Total FTE's
72.73
34 of 65
324,162 69,679
100 $
147,852
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
PIONEER MIDDLE SCHOOL (063) Principal - Dana Miller GRADE 6-8
Expenditures
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
2013-2014 Budget
Increase (Decrease)
Salaries
$ 3,482,562
$ 3,413,222
$ 3,467,590
$ 3,759,734
$
Employee Benefits
804,773
838,855
915,185
974,703
59,518
Purchased Services
174,493
185,303
209,268
203,690
(5,578)
Supplies & Materials
224,567
203,138
236,724
88,931
(147,793)
19,533
13,607
75,211
11,633
(63,578)
924
2,482
4,000
4,100
$ 4,706,853
$ 4,656,607
$ 4,907,978
$ 5,042,791
Equipment All Others Total Expenditures
Full Time Equivalent Administrators
2.00
Teachers
44.56
Classified
21.00
Total FTE's
67.56
35 of 65
292,144
100 $
134,813
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
CHASKA HIGH SCHOOL (060) Principal - David Brecht GRADE 9-12
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
2013-2014 Budget
$ 6,675,226
$ 6,181,503
$ 6,563,940
$ 7,007,488
1,441,962
1,512,990
1,662,869
1,765,724
102,855
Purchased Services
834,470
900,289
1,004,001
1,110,964
106,963
Supplies & Materials
1,036,968
908,051
729,807
376,284
(353,523)
Equipment
35,651
44,039
43,600
40,600
(3,000)
All Others
19,504
15,349
14,000
16,932
2,932
$ 10,043,782
$ 9,562,221
$ 10,018,217
$ 10,317,992
Expenditures Salaries Employee Benefits
Total Expenditures
Full Time Equivalent Administrators
3.00
Teachers
74.16
Classified
38.25
Total FTE's
115.41
36 of 65
Increase (Decrease) $
$
443,548
299,775
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
CHANHASSEN HIGH SCHOOL (064) Principal - Tim Dorway GRADE 9-12
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
2013-2014 Budget
$ 6,653,720
$ 6,710,770
$ 7,065,827
$ 7,555,074
1,554,988
1,617,497
1,791,271
1,905,197
113,926
Purchased Services
534,581
704,941
890,455
926,831
36,376
Supplies & Materials
874,582
800,888
677,413
357,322
(320,091)
Equipment
15,060
24,665
91,718
45,200
(46,518)
All Others
13,666
12,080
11,500
13,140
1,640
$ 9,646,597
$ 9,870,840
$ 10,528,184
$ 10,802,764
Expenditures Salaries Employee Benefits
Total Expenditures
Full Time Equivalent Administrators
4.00
Teachers
82.86
Classified
42.00
Total FTE's
128.86
37 of 65
Increase (Decrease) $
$
489,247
274,580
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
INTEGRATED ARTS ACADEMY (065) Principal - Jackie Johnston GRADE 9-12
Expenditures
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
2013-2014 Budget
Increase (Decrease)
Salaries
$
$
$
$
$
424,907
312,045
452,925
516,377
63,452
Employee Benefits
91,238
70,854
106,576
131,439
24,863
Purchased Services
8,716
414
100,530
115,498
14,968
Supplies & Materials
5,011
24,869
53,600
53,675
75
Equipment
-
-
8,500
14,400
5,900
All Others
-
-
-
-
-
Total Expenditures
$
529,872
$
408,182
$
722,131
$
831,389
$
109,258
Full Time Equivalent Administrators
1.07
Teachers
6.00
Classified
1.25
Total FTE's
8.32
*Alternative Learning Center opened in 2012-13, prior data is for Alternative Learning Program located at Chanhassen High School.
38 of 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
TARGETED SERVICES - EXTENDED DAY-EXTENDED YEAR Principal - Jackie Johnston Org (066, 067 & 068)
Expenditures Salaries Employee Benefits Purchased Services Supplies & Materials Equipment All Others Total Expenditures
2010-2011 Actual $ $ -
2011-2012 Actual $ 4,301 610 21 163 $ 5,095
39 of 65
2012-2013 Revised Budget $ 696,998 103,840 33,469 $ 834,307
2013-2014 Budget $ 410,895 81,576 72,180 15,400 1,000 $ 581,051
Increase (Decrease) $ (286,103) (22,264) 72,180 (18,069) 1,000 $ (253,256)
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
SPECIAL EDUCATION (508) Director - Laura Pingry-Kile REGULAR YEAR
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
$ 5,561,009
$ 5,501,788
$ 5,563,022
$ 5,813,911
1,767,911
1,372,118
1,440,973
1,517,112
Professional Services
824,913
509,695
912,457
874,973
($37,484)
Supplies & Materials
110,382
157,472
346,185
371,358
$25,173
83,528
17,226
98,006
89,898
($8,108)
165,315 $ 8,513,058
181,501 $ 7,739,799
225,034 $ 8,585,677
184,258 $ 8,851,510
$
($40,776) 265,833
$
$
(1,515)
Expenditures Salaries Employee Benefits
Equipment All Others Total Expenditures
2013-2014 Budget
Increase (Decrease) $
250,889 $76,139
SUMMER SCHOOL (299) Expenditures Salaries
$
Employee Benefits Professional Services
96,963
$
57,437
13,257
8,035
1,182
-
Supplies & Materials
309
232
Equipment
-
-
All Others Total Expenditures
$
111,711
$
65,704
$
$
87,165
85,650
12,395
12,368
500
550
5,000
5,000
-
-
-
-
105,060
(27) 50
$
103,568
$
(1,492)
$
271,646
$
10,333
STAR PROGRAM (069) Salaries
$
Employee Benefits
225,037
$
288,181
$
261,313
27,496
64,304
70,659
76,567
Professional Services
32
2,105
48,350
48,232
Supplies & Materials
992
1,446
500
500
-
Equipment
-
-
-
-
All Others Total Expenditures
$
253,558
655 $
356,691
40 of 65
$
380,822
$
396,945
5,908 (118)
$
16,123
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
TUITION BILLING - INCLUDING CARE & TREATMENT
2010-2011 Actual
Expenditures Purchased Services Total Expenditures
$ $
2,389,459 2,389,459
2012-2013 Revised Budget
2011-2012 Actual $ $
2,801,316 2,801,316
41 of 65
$ $
1,705,561 1,705,561
2013-2014 Budget $ $
717,000 717,000
Increase (Decrease) $ (988,561) $ (988,561)
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
NON PUBLIC SCHOOLS Title Programs
Expenditures
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
Guardian Angels
$
$
$
Jonathan Montessori
2,521
9,010
2013-2014 Budget
Increase (Decrease)
$
-
$ (15,800)
93
-
(93)
15,800
-
-
9,075
5,603
3,721
-
(3,721)
St John's
645
9,205
20,993
-
(20,993)
Step by Step Montessori
-
-
225
-
(225)
2,144
1,433
943
-
(943)
-
-
1,732
-
(1,732)
7,992 22,377
5,230 30,481
3,009 46,516
-
(3,009) $ (46,516)
St Hubert's
Southwest Christian Chapel Hill Holy Family Total Expenditures
$
$
$
$
* Please note - at the time of the budget preparation, actual FY14 entitlements are not known and therefore not distributed to the non-public schools
42 of 65
FY 2014 Operating Capital Budget Textbooks/Curriculum Building Secondary Elementary
Description Secondary Redesign Inspire! Total Textbooks/Curriculum
Amount 150,000 150,000 300,000
Technology Building District wide District wide District wide District wide Middle Schools Elementary Secondary Total
Description Maintenance/Licenses Technology Equipment/Consult/Repair Servers Wireless Controllers Wireless Access Expansion Technology Equipment Technology Equipment Technology
Amount 815,000 100,000 57,000 160,000 58,000 35,000 35,000 1,260,000
Equipment Building Bluff Creek Chaska Elem Chan Elem Clover Ridge East Union KC/LAA Jonathan Victoria CMSE CMSW PRMS Chan HS Chaska HS IAA Chan HS Chaska HS DEC & Board District wide District wide Total
Description Equipment Equipment Equipment Equipment Equipment Equipment Equipment Equipment Equipment Equipment Equipment Equipment Equipment Equipment Auditorium Equipment Auditorium Equipment Equipment Buildings & Grounds Equipment Contingency Equipment
Total Operating Capital 43 of 65
Amount 9,200 9,000 8,900 10,300 7,900 8,200 9,400 9,800 10,500 10,900 10,300 15,200 14,100 3,900 2,500 7,500 60,000 135,000 92,338 434,938 1,994,938
FY 2014 Health & Safety Budget Physical Hazard Control - 347 Building CHS District Wide Secondary Secondary Secondary CES JES Elementary Secondary District Wide District Wide CMSE, CMSW, CES CRE, VES District Wide Total
Department Description Buildings Fall protection for boilers Buildings Basketball hoop hoist inspections Science Personal protective equipment Tech Ed Machine Guarding Tech Ed Purchase of Saw Stop Buildings Removal/replace metal halide lights in gym Buildings Removal/replace metal halide lights in gym Grounds Playground Maintenance - Wood fiber Tech Ed Personal protective equipment Buildings Elevator inspections Buildings PPE for Custodians Buildings Aerial Lift to share between buildings Buildings Aerial Lift to share between buildings Nursing Personal protective equipment Physical Hazard Control - 347
Amount 4,000 7,000 2,000 14,000 4,500 10,000 10,000 18,000 9,000 9,000 9,000 15,000 15,000 5,000 131,500
Hazardous Substance -349 Building District Wide District Wide District Wide District Wide
Department Description Buildings Hazardous waste disposal Buildings Backflow preventer testing Buildings Radon Testing Technology Disposal of old computers and electronics Total Hazardous Substance -349
Amount 12,400 6,000 15,000 12,000 45,400
Environmental, Health & Safety Management - 352 Building District Wide District Wide District Wide District Wide District Wide
Department Description Response team CPR training Management Health and Safety Coordinator Management Clerical Management Supervisor/Director Management Benefits/other inspections Total Environmental, Health & Safety Management - 352
Amount 8,000 65,000 6,000 31,500 40,500 151,000
Fire & Life Safety - 363 Building District Wide
Departments Buildings
Description Annual fire and life safety inspections, sprinkler Total Fire & Life Safety -and 363extinguisher testing
Amount 32,000 32,000
Asbestos - 358 Building CES
Buildings Total Asbestos - 358
Description Abate asbestos floor and ceiling in gym
Amount 35,000 35,000
Total Health & Safety
394,900
44 of 65
Capital Related Budget by Site
Building Bluff Creek Elem Chaska Elem Chanhassen Elem Clover Ridge Elem East Union Elem Jonathan Elem Victoria Elem Kindergarten Center Chaska Middle East Chaska Middle West Pioneer Ridge Middle Chanhassen High Chaska High Integrated Arts Academy DEC District wide Buildings & Grounds Technology Elementary Secondary Total
Operating Capital 9,200 9,000 8,900 10,300 7,900 8,200 9,400 9,800 10,500 10,900 10,300 17,700 21,600 3,900 60,000 92,338 135,000 1,260,000 150,000 150,000 1,994,938
Health & Safety
45 of 65
Alternative Facilities 241,463 50,000 519,826 433,421 7,500 43,600 54,500 10,000 180,000 7,500 125,000 5,000 1,140,000 5,000 100,000 235,000 4,000
979,807
258,400
471,540 153,000
18,000 29,500 394,900
4,677,157
Total 250,663 578,826 442,321 61,400 62,400 198,200 16,900 134,800 1,155,500 115,900 245,300 17,700 1,005,407 3,900 531,540 503,738 135,000 1,260,000 168,000 179,500 7,066,995
Special Revenue Funds Food Service Fund (02) The Food Service Fund is used to record financial activities of a school district's food service program. Food service includes activities for the purpose of preparation and service of milk, meals, and snacks in connection with school and community service activities. All expenditures relating to meal preparation must be recorded in the Food Service Fund. Eligible expenditures include application processing, meal accountability, food preparation, meal service, and kitchen custodial service. (Minn. Stat. § 124D.111, subd. 3.)
Community Service Fund (04) The Community Service Fund is used to record all financial activities of the Community Service program. The Community Service Fund is comprised of five components, each with its own fund balance. The five components and the fund balance for each are: Community Education, Early Childhood Family Education (ECFE), School Readiness, Adult Basic Education (ABE), and Community Service-Unreserved. The focus of Community Education activities is enrichment programs for any age level that are not part of the K-12 education program. This section may also be used for K-12 summer school enrichment activities which, although educational in nature, are not for credit and are not required for graduation. The focus of Early Childhood Family Education activities is to improve parenting skills of new and expectant parents, and to provide learning experiences for parents and children. School Readiness includes activities based on the needs of children, identified through a screening process. These activities will include social services, a development and learning plan, health referral services, a nutrition component and parental involvement. Adult Basic Education will include all activities in the Adult Basic Education and Adult High School Graduation programs. The Community Service Fund includes all other community programs not described above; such as Preschool Screening and Nonpublic Pupil Aid programs.
46 of 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
SPECIAL REVENUE FUNDS - SUMMARY
Actual Fund Balance 6/30/12 Food Service - 02 $ 756,462 Community Service - 04 686,484 Total $ 1,442,946
2012-2013 Revised Revenue Budget
2012-2013 Revised Expenditure Budget
Projected Fund Balance 6/30/13
$ 4,800,026 7,903,990 $ 12,704,016
$ 4,855,821 7,789,269 $12,645,090
$
700,667 801,205 $ 1,501,872
2013-2014 Revenue Budget
2013-2014 Expenditure Budget
4,773,320 7,920,818 $ 12,694,138
$ 4,929,528 7,847,326 $12,776,854
$
Projected Fund Balance 6/30/14 $
544,459 874,697 $ 1,419,156
2013‐2014 Special Revenue Funds Summary 7,920,818
$8,000,000
7,847,326
$7,000,000 $6,000,000
$4,773,320
2013‐2014 Revenue Budget
$4,929,528
$5,000,000
2013‐2014 Expenditure Budget
$4,000,000 $3,000,000 $2,000,000 $1,000,000 $‐ Food Service ‐ Food Service 02
Community Service ‐ Community Service 04
47 of 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
FOOD SERVICE FUND 02 - REVENUE SUMMARY
2010-2011 Actual State Sources
$
(17,850)
-11.55%
1,138,900
(61,210)
-5.10%
16,392
22,170
22,150
20,400
(1,750)
-7.90%
Pupil Sales - Lunch
1,950,476
2,007,784
2,121,300
2,118,630
(2,670)
-0.13%
Pupil Sales - Ala Carte
1,064,324
1,047,769
1,055,700
1,089,900
34,200
3.24%
Adult Sales Other Local Revenue Total
$
$
154,490
$
136,640
$
% Change
1,200,110
Catering
147,966
Amount Change
1,204,766
Pupil Sales - Breakfast
$
2013-2014 Budget
1,147,555
Federal Sources
144,612
2012-2013 Revised Budget
2011-2012 Actual
87,301
90,227
90,876
97,850
6,974
7.67%
144,872
176,549
154,900
170,500
15,600
10.07%
397 4,555,929
2,063 4,699,295
500 4,800,026
500 4,773,320
(26,706)
0.00% -0.56%
$
$
$
$
2013‐2014 Food Service Fund Revenue By Source Catering 4% Adult Sales 2%
Other Local Revenue 0%
State Sources 3%
Federal Sources 24%
Pupil Sales ‐ Ala Carte 23% Pupil Sales ‐ Breakfast 0% Pupil Sales ‐ Lunch 44%
Food Service Fund Revenue ‐ 4 Year Comparison 2013‐2014 Budget 2012‐2013 Revised Budget 2011‐2012 Actual 2010‐2011 Actual $‐
$1,000,000
$2,000,000
$3,000,000
$4,000,000
State Sources
Federal Sources
Pupil Sales ‐ Breakfast
Pupil Sales ‐ Lunch
Pupil Sales ‐ Ala Carte
Adult Sales
Catering
Other Local Revenue
48 of 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
FOOD SERVICE FUND 02 - EXPENDITURE SUMMARY
2010-2011 Actual Salaries
$
2012-2013 Revised Budget
2011-2012 Actual
1,280,836
77,453
5.89%
299,686
342,620
355,220
12,600
3.68%
Purchased Services
351,590
392,675
240,169
234,310
(5,859)
-2.44%
2,352,008
2,451,882
2,708,729
2,691,942
(16,787)
-0.62%
68,642
61,013
249,200
255,500
6,300
2.53%
73,707
0.00% 1.52%
Other Expenditures Total
154 4,318,040
$
$
35 4,559,743
$
$
1,314,803
300 4,855,821
$
1,392,256
$
300 4,929,528
$
% Change
264,810
Capital Outlay
1,354,452
Amount Change
Employee Benefits Food & Supplies
$
2013-2014 Budget
$
2013‐2014 Food Service Fund Expenditures by Object Capital Outlay Other Expenditures 0%
5%
Salaries 28%
Food & Supplies 55%
Employee Benefits 7% Purchased Services 5%
Food Service Fund Expenditures ‐ 4 Year Comparison 2013‐2014 Budget 2012‐2013 Revised Budget 2011‐2012 Actual 2010‐2011 Actual $‐
Salaries
Employee Benefits
$1,000,000
Purchased Services
$2,000,000
$3,000,000
Food & Supplies
49 of 65
Capital Outlay
$4,000,000
$5,000,000
Other Expenditures
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
COMMUNITY SERVICE FUND 04 - REVENUE SUMMARY
2010-2011 Actual Local Property Taxes Tuition & Fees Other Local Revenue State Sources Fund Transfer Total
$
$
2011-2012 Actual
1,221,837 4,004,827 702,225 660,059 401,753 6,990,701
$
$
2012-2013 Revised
1,332,097 4,460,804 784,289 1,007,147 7,584,337
$
$
1,282,781 4,793,527 872,752 954,930 7,903,990
2013-2014 Budget $
1,344,797 4,921,960 705,500 948,561 7,920,818
$
Amount Change $
$
% Change
62,016 128,433 (167,252) (6,369) 16,828
4.8% 2.7% -19.2% -0.7% 0.0% 0.2%
Local Property Taxes 17%
2013-2014 Community Service Fund Revenue By Source
State Sources 12%
Other Local Revenue 9%
Tuition & Fees 62%
Community Service Fund Revenue ‐ 4 Year Comparison
2013‐2014 Budget 2012‐2013 Revised Budget 2011‐2012 Actual
2010‐2011 Actual $‐
$1,000,000
$2,000,000
Local Property Taxes
$3,000,000
Tuition & Fees
$4,000,000
$5,000,000
Other Local Revenue
50 of 65
$6,000,000
State Sources
$7,000,000
$8,000,000
Fund Transfer
$9,000,000
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
COMMUNITY SERVICE FUND 04 - EXPENDITURE SUMMARY
2012-2013 Revised Budget
2013-2014 Budget
3,930,097
$ 4,197,500
$ 4,407,554
805,219
861,342
1,071,425
Purchased Services
1,743,420
1,563,435
Supplies & Materials
687,903
2010-2011 Actual Salaries
$
Employee Benefits
Equipment Other Expenditures Total $
3,674,371
2011-2012 Actual $
Amount Change 210,054
5.00%
1,122,386
50,961
4.76%
1,551,314
1,607,182
55,868
3.60%
735,177
572,948
571,574
(1,374)
-0.24%
21,926
41,258
288,152
31,400
(256,752)
-89.10%
95,043 7,027,882
60,451 7,191,760
107,930 $ 7,789,269
107,230 $ 7,847,326
(700) 58,057
-0.65% 0.75%
$
$
$
2013‐2014 Community Service Fund Expenditures By Object Equipment Supplies & Materials 1% Purchased Services 7% 21%
Other Expenditures 1%
Salaries 56% Employee Benefits 14%
Community Service Fund Expenditures ‐ 4 Year Comparison 2013‐2014 Budget 2012‐2013 Revised Budget 2011‐2012 Actual 2010‐2011 Actual $‐ Salaries
% Change
$1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000
Employee Benefits
Purchased Services
Supplies & Materials
51 of 65
Equipment
Other Expenditures
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
COMMUNITY SERVICE - FUND 04 2010-2011 Actual
2012-2013 Revised Budget
2011-2012 Actual
2013-2014 Budget
Community Service Revenue 000
General Comm Ed
700
Non Public School
538,047
429,561
498,340
498,340
505
General Comm Ed
230,938
306,623
225,000
280,000
506
Alcohol, Tobacco, & Other Drugs
51,691
85,291
11,408
508
Victoria Ice Arena
430,158
990,751
1,131,032
945,323
509 511 560
Auditorium/Theatre Hooked on Books Adult Enrichment
103,752 17,819 43,977
78,392 17,159 50,776
53,000 19,000 44,000
66,000 12,500 45,000
563
Elementary Enrichment
246,489
251,979
233,207
295,351
570
Child Care
2,076,690
2,471,395
2,167,488
2,084,400
571
Preschool
268,166
286,792
240,000
280,000
575
All Day Preschool
514,599
596,250
578
All Day Kindergarten
766,054
855,059
957,600
971,190
580
Early Childhood Family Education
675,042
651,810
663,135
652,136
583
Preschool Screening
45,365
26,547
39,465
41,525
585
Middle School Enrichment
196,241
192,300
234,052
229,133
586
High School Enrichment
276,143
292,446
306,107
369,162
591
Aquatics
13,647
7,093
592
School Readiness
165,414
145,144
144,049
95,000
595
Adult Handicapped
132,337
128,968
127,500
127,500
Total Community Service Revenue
$
712,730
$
-
$
6,990,701
52 of 65
316,252
$
-
$
7,584,337
295,008
$
-
-
$
7,903,990
332,008
-
$
7,920,818
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
COMMUNITY SERVICE - FUND 04 2010-2011 Actual Community Service Expenditures 350 Non Public School 353 Non Public Guidance 590 Non Public Other 505 General Comm Ed 506 Alcohol, Tobacco, & Other Drugs 508 Victoria Ice Arena 509 Auditorium/Theatre 511 Hooked on Books 560 Adult Enrichment 563 Elementary Enrichment 570 Child Care 571 Preschool 575 All Day Preschool 578 All Day Kindergarten 580 Early Childhood Family Education 583 Preschool Screening 585 Middle School Enrichment 586 High School Enrichment 591 Aquatics 592 School Readiness 593 Outreach/Beacon Program 595 Adult Handicapped Total Community Service Expenditures
$
$
212,999 148,998 176,050 501,837 53,712 897,327 84,965 20,207 82,501 297,243 1,693,403 218,737 766,054 668,769 45,365 296,312 402,831 9,556 165,414 157,345 128,260 7,027,882
53 of 65
2012-2013 Revised Budget
2011-2012 Actual $
$
137,648 142,207 149,705 549,272 86,154 991,998 83,019 18,432 99,912 244,514 1,888,571 282,157 664 855,059 634,043 26,547 254,745 321,810 6,330 145,144 139,665 134,161 7,191,760
$
$
204,956 135,455 157,929 518,597 11,408 1,100,809 68,046 19,000 44,000 275,705 1,896,788 228,520 516,682 957,600 613,171 48,833 252,684 298,694 133,111 180,127 127,154 7,789,269
2013-2014 Budget $
$
204,956 135,455 157,929 678,550 919,970 75,879 15,000 44,300 298,217 1,858,286 275,216 546,568 971,190 637,981 35,563 252,199 310,460 94,691 206,985 127,931 7,847,326
Other Funds
Building Construction Fund (06) The Building Construction Fund is used to record all operations of a district's building construction program that are funded by the sale of bonds, capital loans, or the Alternative Bonding Program (including levies). Alternative Facilities Fund (60) The Alternative Facilities Fund is used to record revenue and expenditures associated with projects over $ 500,000. Categories of qualifying work include Deferred Maintenance, Health & Safety, and Disabled Access. Projects are funded by property tax levy or by the sale of bonds, and must have prior state approval and meet all specific Minnesota State Law requirements. Debt Service Fund (07) The Debt Service Fund is used to record revenues and expenditures for a school district's outstanding bonded indebtedness, whether for building construction or operating capital, and whether for initial or refunding bonds. There can be no borrowing from the Debt Service Fund. Any cash balance or investment in the Debt Service Fund is held in trust for the bondholders and must not be used to support cash deficits in other funds. Post-Employment Benefits Debt Service Fund (47) Activity to record levy proceeds and the repayment of the OPEB bonds will be accounted for in this fund. Trust Fund (08, 10) The Trust Fund is used to record the revenues and expenditures for trust agreements where the school board has accepted the responsibility to serve as trustee. The property in the trust agreement typically comes to the district by gift. For example, a community member may create a scholarship trust to be awarded to an outstanding student every year or the local parent group may establish a trust to purchase computer equipment. Post-Employment Benefits Revocable Trust Fund (25) This trust fund is used for reporting resources set aside and held in a revocable trust arrangement for post-employment benefits. District contributions to this fund must be expensed to an operating fund. Post-Employment Benefits Irrevocable Trust Fund (45) This trust fund is used for reporting resources set aside and held in an irrevocable trust arrangement for post-employment benefits. District contributions to this fund must be expensed to an operating fund. Internal Service Fund (20) An internal service fund is used to account for the financing of goods or services provided by one department to another within the school district. The most common use of an internal service fund by school districts is for self-insurance programs.
54 of 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
OTHER FUNDS - SUMMARY
Actual Fund Balance 6/30/12 Building Construction - 06 $ 16,163 Alternative Facilities - 60 10,387,104 Debt Service - 07 48,740,045 OPEB Debt Service - 47 167,944 Employee Benefit Trust - 10 166,408 Scholarship Trust - 08 Self Insured Dental Fund - 20 252,486 Self Insured Health Fund - 21 OPEB Revocable Trust - 25 5,736,086 OPEB Irrevocable Trust - 45 Total $ 65,466,236
2012-2013 Revised Revenue Budget $
25,000 93,898,714 691,970 897,000 45,000 460,325 220,000 $ 96,238,009
2012-2013 Revised Projected Expenditure Fund Balance Budget 6/30/13 $
3,307,456 64,552,410 729,823 907,000 45,000 569,000 571,080 $ 70,681,769
$
16,163 7,104,648 78,086,349 130,091 156,408 143,811 * 5,134,366 $ 90,771,836
2013-2014 Revenue Budget $
5,000 19,416,566 716,337 897,550 45,000 515,750 8,107,100 225,000 $ 29,928,303
2013-2014 Expenditure Budget $
4,677,157 17,145,316 733,550 896,800 45,000 569,000 6,309,410 571,182 $30,947,415
*The OPEB Revocable Trust was converted to an Irrevocable Trust in November 2011 and all assets were transferred.
55 of 65
Projected Fund Balance 6/30/14 $
16,163 2,432,491 80,357,599 112,878 157,158 90,561 1,797,690 4,788,184 $89,752,724
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
BUILDING CONSTRUCTION - FUND 06
2010-2011 Actual Building Construction Revenue 092 Interest Income 099 Miscellaneous Revenue 625 Insurance Recovery Total Building Construction Revenue
Building Construction Expenditures 100 Salaries 200 Benefits 300 Purchased Services 400 Supplies & Materials 500 Capital Improvements 700 Other Debt Expenses
$
$
$
Total Building Construction Expenditures $
56 of 65
2011-2012 Actual
753 20,795 21,548
$
131,612 131,612
$
$
$
2012-2013 Revised 2013-2014 Budget Budget
1,603 1,603
$
4,360 2,872 9,825 17,056
$
$
$
-
$
-
$
$
$
-
-
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
ALTERNATIVE FACILITIES - FUND 60
2010-2011 Actual Alternative Facilities Revenue 001 Property Tax 092 Interest 631 Proceeds from Sale of Bonds Total Alternate Facilities Revenue
$ 1,043,202 $ 1,043,202
Alternative Facilities Expenditures 100 Salaries $ 200 Benefits 300 Purchased Services 400 Supplies & Materials 500 Equipment 700 Debt Service Expense 800 Other Expenditures Total Alternative Facilities Expenditure $
597,357 597,357
57 of 65
2011-2012 Actual $
2012-2013 Revised Budget
905,000 630 10,035,122 $ 10,940,751
$
$
$
$
29,997 9,464 1,248,852 329 34,733 1,323,375
$
25,000 25,000
60,002 17,455 3,229,199 800 $ 3,307,456
2013-2014 Budget $
$
$
5,000 5,000
61,271 16,689 4,598,397 800 $ 4,677,157
FY 2014 Alternative Facility Budget Doors/Door Hardware BCE904A - Doors & Hardware - replace exterior stoops affected by frost heave CHS904A - Replace corridor doors and hardware in 1996 portion of building (selective) KC904A - Replace classroom door hardware (selective) Total
50,000.00 60,000.00 15,000.00 125,000.00
Exterior Walls CES984A - Exterior walls, parapets and columns brick replacement, tuckpointing, re-caulk joints & concrete 25,000.00 repair JES984A - Tuckpoint exterior brick; drainage correction 180,000.00 MSE984A - Pool exterior walls tuckpointing and flashing repairs 125,000.00 Total
330,000.00
Flooring CHS784A - Replace stairway treads to lower gym CHS784C - Replace carpet on prioritized basis CRE784A - Replace entry flooring installed in 2001 EUE783A - Selective carpet replacement KC784A - Replace classroom and corridor flooring in 1969 section of building PRM784A - Replace flooring in classrooms and on stair treads from 2002 PRM784B - Replace hallway flooring installed 2002
20,000.00 20,000.00 3,600.00 39,000.00 110,000.00 105,000.00 10,000.00
Total
307,600.00
Hardscape CES754B - Sidewalk repairs / replacements 6,826.00 CHN754A - Parking lot section renovation 9,377 s.y. 7,501.00 CHS754A - Renovate west parking lots and paths to athletic fields 478,807.00 EUE754A - Crack seal and aggregate seal coat pavement 12,000.00 MSE754C - Pool exterior plaza deferred maintenance - correct severe erosion with reinforced footing and 15,000.00 retaining wall. MSW754B - Replace parking lot sections 50,000.00 PRM754A - Crack seal and aggregate seal coat pavement; sidewalk and plaza repairs 95,000.00 Total
665,134.00
HVAC BCE924A - HVAC: Rebuild or replace original VAV boxes and VFD's. Replace terminal unit controls phase 50,000.00 1 & 2 of 5. BCE924B - Replace 1995 boilers 100,000.00 CHS924A - Rebuild or replace original 1995 motors/pumps. Terminal unit control replacement phase 1100,000.00 & 2 of 10 CHS924B - HVAC system engineering analysis 80,000.00 CRE924A - Hydronic system balancing after hydronic valves are replaced 40,000.00 Total
370,000.00
58 of 65
Painting BCE774A - Painting CHS774A - Phase 1 interior painting - classrooms and commons areas DEC774A - Painting
2,000.00 55,000.00 10,000.00
Total
67,000.00
Plumbing CHS934A - Replace water heater EUE934B - Replace exterior hose bib assemblies with frost proof assemblies
16,000.00 3,500.00
Total
19,500.00
Project Management DSW104A - Project management
153,000.00
Total
153,000.00
Renovations
CES993A - Renovations: HVAC - convert controls, pneumatic to digital. HVAC balancing, classroom & restroom 453,000.00 finishes and cas CHN993A - Renovations: HVAC- convert controls, pneumatic to DDC, operator interface graphic package 425,920.00 and main control; cla DEC993A - Renovations: ventilation corrections,pneumatic to DDC controls conversion, main data facility 461,540.00 cooling system repla MSE993A - Renovations: HVAC - replace BAS operator interface graphic package and main control, convert 1,000,000.00 pneumatic contols MSW993A - Renovations: refinish classroom, locker room and basement finishes and benches, kiln vent50,000.00 hood, doors & hardwa Total
1,511,540.00
Roofing BCE764B - Replace roof sections PRM764A - Repair cracked pitch pans at screen fence post penetrations on roof Total
39,463.00 25,000.00 64,463.00
Site work CES894A - Playground pavement play surface, paths and fencing reconstruction
35,000.00
Total
35,000.00
Specialties CHS944A - Reupholster theater seating
150,000.00
Total
150,000.00
4,677,157.00
Total Alternative Facilities
59 of 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
DEBT SERVICE - FUND 07
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
Debt Service Revenue 001 Property Taxes 092 Interest Income 200 Other State Revenues 309 Equalization Aid 631 Sale of Bonds Proceeds Total Debt Service Revenue
$ 16,060,445 4,565 488,557 $ 16,553,567
$ 17,500,755 59,291 540,078 258,222 50,309,513 $ 68,667,859
$ 19,434,773 852,540 12,000 899,360 72,700,041 $ 93,898,714
$ 18,400,154 10,000 1,006,412 $ 19,416,566
Debt Service Expenditures 710 Principal Payments on Bonds 720 Interest on Bonds 790 Service Charges 920 Bond Refunding Payments Total Debt Service Expenditures
$ 8,450,000 8,246,019 2,975 $ 16,698,994
$ 10,100,000 7,703,963 269,408 5,340,000 $ 23,413,371
$ 12,110,000 8,056,537 195,873 44,190,000 $ 64,552,410
$ 10,201,000 6,940,316 4,000 $ 17,145,316
60 of 65
2013-2014 Budget
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
OPEB DEBT SERVICE - FUND 47 2012-2013 Revised Budget
2013-2014 Budget
2010-2011 Actual
2011-2012 Actual
$ 1,450,841 346 40,320
$
698,165 295 21,538
$ 691,470 500 -
$ 715,837 500 -
Total OPEB Debt Service Revenue
$ 1,491,507
$
719,997
$ 691,970
$ 716,337
OPEB Debt Service Expenditures 710 Principal Payments on Bonds 720 Interest on Bonds Total OPEB Debt Service Expenditures
$ 1,180,000 237,698 $ 1,417,698
$
550,000 189,023 739,023
$ 565,000 164,823 $ 729,823
$ 595,000 138,550 $ 733,550
OPEB Debt Service Revenue 001 Property Taxes 092 Interest Income 200 Other State Revenues
61 of 65
$
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
EMPLOYEE BENEFIT TRUST - FUND 10
2010-2011 Actual Employee Trust Revenue 092 Interest Income 099 Miscellaneous Revenue Total Employee Benefit Revenue
$ $
211 913,582 913,793
Employee Trust Expenditures 305 Consulting Fees/Services $ 401 General Supplies Total Employee Trust Expenditures $
902,448 902,448
62 of 65
2011-2012 Actual $ $
$ $
2012-2013 Revised Budget
403 917,516 917,919
$
886,861 886,861
$
$
$
2013-2014 Budget
200 896,800 897,000
$
907,000 907,000
$
$
$
750 896,800 897,550
896,800 896,800
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
SCHOLARSHIP TRUST - FUND 08
Scholarship Trust Revenue 096 Gifts/Bequests Total Scholarship Trust Revenue Scholarship Trust Expenditures 898 Scholarships Total Scholarship Trust Expenditures
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
2013-2014 Budget
$ $
53,132 53,132
$ $
72,854 72,854
$ $
45,000 45,000
$ $
45,000 45,000
$
53,132 53,132
$ $
72,854 72,854
$ $
45,000 45,000
$ $
45,000 45,000
63 of 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
SELF FUNDED DENTAL INSURANCE TRUST - FUND 20
Self Funded Insurance Revenue 092 Interest Income 099 Miscellaneous Revenue Total Self Funded Insurance Revenue Self Funded Insurance Expenditures 305 Purchased Services 401 Supplies Total Self Funded Insurance Expenditures
2012-2013 Revised Budget
2010-2011 Actual
2011-2012 Actual
$
335 458,541 $ 458,876
$
397 449,524 $ 449,920
$
$
$
$
361 518,154 $ 518,515
2,224 519,614 $ 521,838
$
$
2013-2014 Budget
325 460,000 460,325
$
750 515,000 $ 515,750
569,000 569,000
$ 569,000 $ 569,000
SELF FUNDED HEALTH INSURANCE TRUST - FUND 21
Self Funded Insurance Revenue 092 Interest Income 099 Miscellaneous Revenue Total Self Funded Insurance Revenue
2010-2011 Actual
2011-2012 Actual
$
$
$
-
$ $
-
2012-2013 Revised Budget $
$
-
$ $
-
2013-2014 Budget $
$
-
8,107,100 $8,107,100
$ $
-
$ 6,309,410 $ 6,309,410
Self Funded Insurance Expenditures 305 Purchased Services Total Self Funded Insurance Expenditures
64 of 65
EASTERN CARVER COUNTY SCHOOLS 2013-2014 BUDGET
OPEB REVOCABLE TRUST - FUND 25
2010-2011 Actual OPEB Trust Revenue 092 Interest Income Total OPEB Trust Revenue
2011-2012 Actual
2012-2013 Revised Budget
2013-2014 Budget
$ $
164,025 164,025
$ $
-
$ $
-
$ $
-
OPEB Trust Expenditures 220 Health Insurance $ 305 Contracted Services Total OPEB Trust Expenditures $
675,582 229 675,811
$ $ $
-
$
-
$
-
$
$
OPEB IRREVOCABLE TRUST - FUND 45
2010-2011 Actual
2011-2012 Actual
2012-2013 Revised Budget
2013-2014 Budget
OPEB Trust Revenue 092 Interest Income Total OPEB Trust Revenue
$ $
-
$ $
264,676 264,676
$ $
220,000 220,000
$ $
225,000 225,000
OPEB Trust Expenditures 220 Health Insurance $ 305 Contracted Services Total OPEB Trust Expenditures $
-
$
14,036 14,036
$
571,080 571,080
$
541,182 30,000 571,182
$
$
$
The OPEB Revocable Trust was converted to an Irrevocable Trust in November 2011.
64 of 64
