Delta County School District 50J

Adopted Budget 2012-2013

Caring, Challenging, Learning… Every Student, Every Day.

Budget Goals Provide for a balanced budget with NO use

of fund balance. Provide for an increase in pay for ALL staff.

(Step Increase for all staff) Continue to allocate resources to the areas

that most impact student achievement. Exceed budget expectations. Maintain the financial status of the health

insurance program.

Budget Development Process

Federal Governance

State Governance

Local Governance

•Title/Grants•SPED•Compliance Laws•Assurances

•HB12-1345•Other Compliance Laws•SPED•PERA•ESL

• Board of Education• Superintendent• Employee Input Process• Administration• Principals• Curriculum• Human Resources • Administrative Support• Classified Support• Community Center

Budget Implementation Process

General Fund Budgeting Categories› Instructional› Pupil Support› Instructional Support› General Administration› School Administration› Business Services› Facilities› Transportation› Central Support› Other Support Services

Additional Funds› 19 – Colorado Preschool

Program Fund› 22 - Governmental

Designated Purpose Grants› 23 - Pupil Activity › 26 – Delta –Montrose

Technical College› 31 - Bond Redemption› 43 - Capital Projects› 51 - Nutrition Services› 72 – Scholarship Fund

(Trust & Agency)

The Colorado Department of Education requires that Boards of Education adopt the budget

and appropriate the fundsprior to

June 30th, 2012

Current Funding Per Pupil

Total Program Operating Revenue$6,162.19

Capital Reserve Allocation* ( 250.00)

Total PPOR for 2012-2013 $5,912.19

Per School Board Resolution 2012-12

2012-2013 BudgetsGener

al Fun

d• $35,980,448• Salaries• Benefits• Purchased

Services• Supplies• Capital Outlay• Other

Expenses CPP

Fund

• $650,500• Salaries• Benefits• Purchased

Services• Supplies• Capital Outlay• Other

Expenses Government

al Grants

• $1,418,348• Record

financial transactions for monies awarded by Federal Title grants

2012-2013 BudgetsBond Rede

mptio

n• $2,021,520• Outstanding

bonds issued by the district

• Separate mill levy

Capital

Projects

• $1,650,400• Repairs and

improvements to district facilities

• Final work on CES project

Nutrition Service

s• $1,920,600• Revenue and

expenses related to the district’s food services

2012-2013 BudgetsPup

il Activity

• $1,750,000• District

Contributed Funds

• Used for Classroom Activities

Delta-Montr

ose Tec

h College

• $2,961,733• Salaries• Benefits• Purchased

Services • Supplies• Capital

Outlay School Trust

(Scholarships)

• $100,000• Scholarships

from local donors managed by the District

Estimated School Finance Act HB12-1345

Specific Ownership Tax $1,382,351 4.36%Property Tax 9,816,300 30.99%State Equalization 20,479,926 64.65%

$31,678,577 100.00%

Preliminary Assessed Valuation as of February 2012 – $425,255,702

Preliminary 2012-2013 PPR - $6,162

2012-2013 General Fund BudgetRevenues

Revenue Type 2010-2011Actual

2011-2012Budget

2011-2012Projected

Actual

2012-2013Budget

Federal Revenue $2,880,770 $1,607,320 $1,387,074 $1,559,027State Equalization 20,256,471 21,178,601 20,414,422 20,479.926Local Property Taxes 10,166,662 9,015,800 9,426,885 9,816,300Specific Ownership Taxes

1,399,022 1,435,000 1,303,131 1,382,351

Other State Revenue 1,574,347 1,527,873 1,497,835 1,504,530Other Local Revenue 1,104,498 1,250,243 1,121,231 1,238,314Use of Fund Balance 0 1,077,256 0 0Total General Fund Revenue

$37,381,770

$37,092,093 $35,150,578 $35,980,448

2012-2013 General Fund BudgetExpenditures

Department 2010-2011Actual

2012-2012Budget

2011-2012Projected

Actual

2012-2013Budget

Cedaredge Elementary $ 935,924 $ 810,685 $ 813,164 $ 809,728Cedaredge Middle 569,415 566,639 543,559 570,132Cedaredge High 825,016 738,389 767,765 735,123Crawford K-8 (K-6) 369,113 225,799 245,762 199,841Garnet Mesa Elementary 1,135,401 1,067,444 1,077,668 1,110,871Lincoln Elementary 1,161,682 1,039,517 1,047,541 1,132,123Delta Middle 1,398,170 1,374,498 1,314,235 1,368,687Delta High 1,880,530 1,829,008 1,794,997 1,750,597Hotchkiss K-8 1,103,684 981,868 1,002,399 941,146Hotchkiss High 773,618 752,271 737,475 748,320Paonia Elementary 657,720 619,312 599,781 584,858Paonia 7-12 820,952 758,604 775,035 748,197Delta Opportunity 233,065 302,594 330,113 333,268DAAL 127,572 129,329 128,340 129,550Montessori 389,866 427,445 412,780 412,781North Fork Vision 539,670 472,563 470,870 473,498Delta Vision 1,385,761 1,451,150 1,427,918 1,421,581Surface Creek Vision 957,213 1,094,596 1,052,109 1,074,306

Total Schools 15,264,372 14,641,711 14,541,511 14,544,607

2012-2013 General Fund Budget Expenses – Cont.

Department 2010-2011Actual

2011-2012Budget

2011-2012Projected

Actual

2012-2013Budget

Support ServicesBuilding Support/Benefits*

5,157,064 5,465,317 5,316,457 5,413,080

Day Treatment 74,000 61,678 61,077 72,393School to Work Alliance

90,184 166,427 153,121 164,010

Vocational 448,191 359,299 342,394 352,977Child Find Preschool 378,974 323,649 311,147 313,079Backpack Program 110,194 96,950 104,362 133,680Special Education 2,049,914 2,513,033 2,425,648 2,450,667Migrant Education 8,795 8,917 8,333 17,144ELPA Program 28,215 13,705 11,429 14,183Child Care 28,269 27,329 3,730 -0-Health Services 157,674 170,879 158,894 175,103

Total Support Services

8,531,474 9,207,183 8,896,592 9,106,316*Includes Principals, Secretaries and related expenses.*Benefits (Health, Life, Disability, PERA, Medicare, Work Comp) included are for the Instructional staff

2012-2013 General Fund Budget Expenditures – Cont.

Department 2010-2011Actual

2011-2012Budget

2011-2012Projected

Actual

2012-2013Budget

School Support GrantsIDEA Part B - SPED 828,555 1,059,655 901,534 1,106,373ARRA IDEA – SPED 245,102 -0- -0- -0-Even Start 110,589 74,406 55,352 -0-DOS Grant 59,500 85,228 85,228 85,885IDEA Part B – Preschool 16,637 77,857 47,170 76,686ARRA IDEA – Preschool 17,456 -0- -0- -0-Gifted and Talented 98,406 100,252 93,704 100,252Family Resource Center 65,340 95,308 75,390 123,640Carl Perkins 32,120 38,775 38,000 38,775Other Grants 86,481 61,250 72,700 61,250Total Support Grants 1,560,186 1,592,731 1,369,078 1,592,861

2012-2013 General Fund Budget Expenditures – Cont.

Department 2010-2011Actual

2011-2012Budget

2011-2012Projected

Actual

2012-2013Budget

Maintenance & Transportation

Maintenance 3,809,329 4,027,893 3,638,353 4,024,458Transportation 1,383,780 -0- -0- 1,421,198 Total Maint./Transp.

5,193,109 4,027,893 3,638,353 5,445,656

Administration

Warehouse1 37,736 35,050 29,750 33,050

Administration2 2,388,403 3,091,151 3,108,060 2,667,609

Transfer to Other Funds3 2,620,000 3,502,611 3,439,168 2,020,500

Technology4 679,541 621,763 597,165 569,849

Total Administration

8,083,680 7,250,575 7,174,143 5,291,008

Total General Fund Expenses

$36,274,821 $36,720,093 $35,619,677 $35,980,448*Maintenance includes staff, benefits, utilities, repairs, and supplies.*Transportation includes staff, benefits, supplies, and fuel.

2Administration includes: Board, Superintendent, Personnel, Employee Benefits, Business Office, District Office staff, Discretionary funds, Substitute Teacher costs, Concurrent Education, Early Retirement, Delta-Montrose Tech. College Contract, Testing Costs, Appropriated Reserves and other non-school expenditures.3Transfers to other funds: Capital Reserve, Food Service, CPP.4Technology includes staff, repair supplies, and equipment to provide computer networking throughout the District.

1Warehouse includes inventories, testing materials and supplies.

2012-2013 Food Service Fund Budget - Revenues

Revenue Type 2010-2011

Actual

2011-2012

Budget

2011-2012Projected

Actual

2012-2013Budget

Federal Revenue $ 1,061,607

$ 1,106,500

$ 1,024,359 $ 1,066,500

Student/Adult Paid Meals 587,554 668,846 557,291 613,000Commodities Received 128,852 125,000 125,450 125,000Capital Purch. By Gen Fund

19,870 30,000 10,000 30,000

Other Revenue 25,039 26,000 23,124 26,000Catering 50,705 60,100 36,500 60,100

Total Food Service Revenue

1,873,627

2,016,446 1,776,724 1,920,600

2012-2013 Food Service Fund Budget - Expenditures

Department 2010-2011

Actual

2011-2012Budget

2011-2012Projected

Actual

2012-2013Budget

Cedaredge Elementary 99,526 114,944 98,844 110,584Cedaredge Middle 64,123 71,155 60,297 69,850Cedaredge High 91,078 108,966 85,935 86,234Crawford Elementary 53,037 44,662 38,842 39,497Garnet Mesa Elementary 148,213 162,489 149,646 159,403Lincoln Elementary 134,673 147,963 136,567 144,555Delta Middle 155,515 172,913 146,352 151,512Delta High 178,744 200,820 160,159 187,076Hotchkiss K-8 112,172 124,279 110,875 118,686Hotchkiss High 101,099 115,152 101,027 111,169Paonia Elementary 73,259 84,417 76,348 83,440Paonia 7-12 98,329 116,064 93,467 100,270Other Costs* 453,732 552,622 437,220 558,324

Total Expenses 1,763,500 2,016,446 1,695,578 1,920,600

* Other costs include: Benefits, depreciation, accrued salaries, and other costs associated with the Food Service Program.

2012-2013 Grants Fund Budget

Department 2010-2011Actual

2011-2012Budget

2011-2012Projected

Actual

2012-2013Budget

ExpensesTitle I $830,110 $1,118,364 $950,858 $1,025,758Title IIA 237,910 303,596 297,091 238,254Title IID 2,917 8,613 -0- -0-Title III 36,853 35,995 37,570 36,864Title IV 4,676 3,880 6,929 -0-Title VI-B -0- -0- -0- 61,000ARRA Title I 138,397 7,318 25,898 -0-Race to the Top -0- -0- 56,472 56,472Title IIA – Mentor Grant 30,920 49,100 47,369 -0-District Improvement Grant

229,697 58,375 117,738 -0-

Total Expenses $1,511,480 $1,585,241 $1,539,925 $1,418,348

Department 2010-2011Actual

2011-2012Budget

2011-2012Projected

Actual

2012-2013Budget

RevenuesFederal Revenue $1,511,480 $1,585,241 $1,539,925 $1,418,348Total Revenue $1,511,480 $1,585,241 $1,539,925 $1,418,348

2012-2013 Capital Reserve FundDepartment 2010-2011

Actual2011-2012

Budget2011-2012Projected

Actual

2012-2013Budget

Revenues Fund Transfers $1,565,000 $1,396,475 $1,396,475 $1.230,000DOLA Grant 120,578 20,400 35,000 20,400Use of Fund Balance 400,000 400,000Other Revenue 31,876 1,500 -0-Total Revenue $1,717,454 $1,816,875 $1,432,975 $1,650,400

Department 2010-2011Actual

2011-2012Budget

2011-2012Projected

Actual

2012-2013Budget

ExpensesOriginal Cert. of Participation

$755,805 $755,810 $755,805 $727,625

CES Cert. of Participation 165,099 198,910 189,906 189,850Construction/Maintenance 879,242 862,155 716,642 732,925Total Expenses $1,800,146 $1,816,875 $1,662,353 $1,650,400

2012-2013 Bond Redemption FundDepartment 2010-2011

Actual2011-2012

Budget2011-2012Projected

Actual

2012-2013Budget

RevenuesProperty Tax 1,954,133 $1,992,035 $2,019,927 $2,020,020Interest 14,509 3,000 1,500 1,500Total Revenue $1,968,642 $1,995,035 $2,021,427 $2,021,520

Department 2010-2011Actual

2011-2012Budget

2011-2012Projected

Actual

2012-2013Budget

ExpensesPrincipal $1,110,000 $1,155,000 $1,155,000 $1,360,000Interest 867,458 824,050 824,050 588,915Appropriated Reserves 0 15,985 0 72,605Total Expenses 1,977,458 $1,995,035 $1,979,050 $2,021,520

2012-2013 Insurance Reserve FundDepartment 2010-2011

Actual2011-2012

Budget2011-2012Projected

Actual

2012-2013Budget

RevenueGeneral Fund Transfers $210,000 $210,000 $210,000 $-0-Misc Income 888 500 600 -0-Appropriated Reserves 0 28,500 0 -0-Total Revenue $210,888 $239,000 $210,600 $-0-

Department 2010-2011Actual

2011-2012Budget

2011-2012Projected

Actual

2012-2013Budget

ExpensesProperty & Casualty Ins.

$158,744 $180,000 $183,230 $-0-

Worker’s Comp 50,329 55,000 35,000 -0-Appropriated Reserves 0 0 0 -0-Other Expenses 3,209 4,000 3,000 -0-Total Expenses $212,283 $239,000 $221,230 $-0-

This will be moved into the General Fund for the 2012-2013 Budget Year.

2012-2013 CPP FundDepartment 2010-2011

Actual2011-2012

Budget2011-2012Projected

Actual

2012-2013Budget

RevenueGeneral Fund Transfers $670,000 $625,000 $625,500 $625,500Other Revenue 45,750 20,000 40,135 20,000Appropriated Reserves -0- -0- -0- 5,000Total Revenue $722,117 645,000 $665,635 $650,500

Department 2010-2011Actual

2011-2012Budget

2011-2012Projected

Actual

2012-2013Budget

ExpensesCPP Program $558,481 $645,000 $570,839 $650,500Total Expenses $558,481 $645,000 $570,839 $650,500

2012-2013 Student Activity Fund

Department 2010-2011Actual

2011-2012Budget

2011-2012Projected

Actual

2012-2013Budget

SchoolsRevenue $1,459,546 $2,000,000 $1,750,000 $1,750,000Expenses 1,431,298 2,000,000 1,750,000 1,750,000Increase /Use Fund Balance

$ 28,248 $0 $0 $0

2012-2013 Technical College Budget - Revenues

Revenue Type 2010-2011

Actual

2011-2012Budget

2011-2012Projected

Actual

2012-2013Budget

Federal Revenue $308,380 $172,087 $172,087 $150,000State FTE 1,157,366 919,785 919,785 919,785School District’s Revenue 286,102 235,000 224,180 163,000Dept. of Corrections 254,686 279,422 112,733 200,000Tuition & Fees 1,282,275 1,268,570 1,081,650 1,177,140Other Revenue 250,618 245,000 281,221 278,000Appropriated Reserves -0- 70,061 -0- 63,414Total Tech College Revenue

$3,539,427 $3,189,925 $2,791,656 $2,961,733

2012-2013 Technical College Budget - Expenditures

Department 2010-2011Actual

2011-2012Budget

2011-2012Projected

Actual

2012-2013Budget

Business Program $64,333 $41,467 $42,137 $41,886LPN Program 234,717 203,526 206,341 206,661Medical Prep. 28,112 -0- -0- -0-Diesel Mechanics 69,436 64,621 70,750 77,449Massage Therapy 40,121 38,694 53,506 39,247Esthetician -0- 5,556 2,642 5,934Carl Perkins Grant 193,263 172,172 172,087 172,087Cosmetology 174,892 158,691 201,432 190,712Law Enforcement 141,614 107,268 125,191 113,975EMT/EMS 155,721 132,857 116,057 125,635Book Store 192,124 155,000 155,000 135,000Community Education 83,758 75,545 71,765 43,086Drafting/Auto CAD 46,037 53,127 58,298 63,063Computer Tech Class 10,772 17,353 20,341 16,945Testing 13,590 16,165 15,794 16,699Career Step -0- -0- 4,000 4,000Welding 90,966 59,500 65,985 60,978Early Childhood 21,284 18,260 14,801 16,902Industry Training 82,936 30,000 1,646 3,500CNA 121,436 134,664 117,288 132,267Total Programs $1,765,112 $1,484,466 $1,515,061 $1,466,026

2012-2013 Technical College Budget –Expenditures Cont.Department 2010-2011

Actual2011-2012

Budget2011-2012Projected

Actual

2012-2013Budget

Administrative ServicesAdministration $785,999 $775,269 $544,874 $722,152Marketing/Development 105,801 42,883 38,783 41,037Student Services 151,663 100,389 101,151 103,031Technical Assistance 70,918 84,874 85,845 86,185Instructional Support 65,537 65,761 62,575 57,910Paonia Campus 50,817 65,195 55,927 72,852Technology 112,679 113,489 106,920 113,337Total Admin Services 1,343,414 1,247,860 996,075 1,196,504

DOC Contracts 239,346 254,020 95,170 100,934

Maintenance $197,047 $203,579 $200,579 $198,269

Total Expenses $3,544,919 $3,189,925 $2,806,885 $2,961,733

2012-2013 Budget RecapFund Projected

Unrestricted Beg. Fund Balance

Revenues Expenses Use of Fund Balance

Projected Ending Fund

Balance

General Fund $3,380,550 $35,980,448

$35,980,448 $0 $3,380,550

Food Service 244,672 1,920,600 1,920,600 0 244,672

Grants 5,552 1,418,348 1,418,348 0 5,552Capital Reserve 425,914 1,250,400 1,650,400 400,000 25,914Bond Redemption 2,207,205 2,021,520 2,021,520 0 2,207,205School Funds 383,192 1,750,000 1,750,000 0 383,192CPP 509,643 640,000 645,000 5,000 504,643Tech. College 986,488 2,898,319 2,961,733 63,414 923,074Total All Funds $8,143,216 $47,879,6

35$48,348,04

9$468,414 $7,674,802