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Proposed Budget 2020–2021

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Proposed Budget 2020–2021 Joint School District No. 28-J of the Counties of Adams and Arapahoe, Colorado Proposed Budget 2020–2021 Aurora Public Schools Educational Services Center 1 15701 E. 1st Ave. Aurora, CO 80011 303-344-8060 https://aurorak12.org/ Proposed: June 30, 2020 Every Student Shapes a Successful Future In partnership with our community, we accelerate learning for all students to develop the knowledge, skills and character necessary to shape successful futures. Additional information is available on the district’s financial transparency website, https://aurorak12.org/about-aps/finances/. Specifically, the district’s Comprehensive Annual Financial Report, including the independent auditor’s report, for the prior two years may be useful when evaluating the information contained in the budget. Contact Information: Chief Financial Officer or Budget Director Division of Finance Aurora Public Schools 15701 E. 1st Ave., Suite 106 Aurora, CO 80011 303-365-5813 Table of Contents 2020–2021 BUDGET RESOLUTION .................................................................................................. I Appropriation 2020-2021 (subject to adoption) ......................................................................... ii Board Policy Limitations ............................................................................................................ ii Budget Statements and Assurances ............................................................................................ ii STATEMENT: COVID-19 (CORONAVIRUS) PANDEMIC ............................................................... III Brief Timeline ............................................................................................................................ iii District’s Focus on Students and Families ................................................................................. iii COVID-19 Recovery Plan ......................................................................................................... iv Fiscal Impact to the District ....................................................................................................... iv CARES Act ............................................................................................................................. v INTRODUCTION – ABOUT AURORA PUBLIC SCHOOLS .................................................................. 1 Governing Board of Education – Function and Composition .................................................... 1 Leadership Team and Organizational Chart ............................................................................... 3 District Organizational Structure 2019-20 School Year ............................................................. 4 District Accountability Advisory Committee ............................................................................. 4 Financial Policies ........................................................................................................................ 5 Budget Planning Overview ......................................................................................................... 5 Profile of the District .................................................................................................................. 6 Local Economy ........................................................................................................................... 7 Personnel Summary .................................................................................................................... 8 Student Ethnic Distribution ........................................................................................................ 9 BUDGET CALENDAR ..................................................................................................................... 10 STRATEGIC PLAN: MISSION, VISION AND GOALS ....................................................................... 12 Our Core Beliefs ....................................................................................................................... 12 Goals ......................................................................................................................................... 12 Major Initiatives ........................................................................................................................ 13 Blueprint APS ........................................................................................................................... 14 What is Blueprint APS .......................................................................................................... 14 Long Range Facilities Advisory Committee ......................................................................... 15 APS 2025 Strategic Plan ........................................................................................................... 15 SUSTAINABILITY ........................................................................................................................... 16 Long-range enrollment projections ........................................................................................... 16 Long-term Financial Planning .................................................................................................. 16 Long Range Facilities Advisory Committee ............................................................................ 17 FINANCIAL PLAN .......................................................................................................................... 18 Budgetary Information .............................................................................................................. 18 Governmental Funds ................................................................................................................. 18 Fund Descriptions ..................................................................................................................... 19 District Funds Summary ........................................................................................................... 20 Budget Summary and Per Pupil Expenditures .......................................................................... 22 General Fund ............................................................................................................................. 24 Fund Balance Requirements ................................................................................................. 24 Revenue Limitations ............................................................................................................. 24 School Allocation Methodology ........................................................................................... 27 Budget Assumptions ............................................................................................................. 28 Consolidating Revenues, Expenditures, and Changes in Fund Balance ............................... 29 General .................................................................................................................................. 31 Special Programs – Carryover Fund ..................................................................................... 33 Risk ....................................................................................................................................... 35 Colorado Preschool Program ................................................................................................ 36 Special Revenue Funds ............................................................................................................. 37 Grants .................................................................................................................................... 38 Nutrition Services ................................................................................................................. 39 Pupil Activity ........................................................................................................................ 40 Athletics and Activities ......................................................................................................... 41 Medicaid ............................................................................................................................... 42 Pickens Post-Secondary ........................................................................................................ 44 Debt Service Fund – Bond Redemption ................................................................................... 45 Capital Project Funds ................................................................................................................ 46 Building ................................................................................................................................. 47 Capital Reserve ..................................................................................................................... 49 Informational Only Fiduciary Funds: ....................................................................................... 51 Trust Fund: Health Trust Fund ............................................................................................. 51 APPENDIX: INDIVIDUAL SCHOOL AND DIVISION BUDGETS ........................................................ 52 Instruction Early Childhood Education ............................................................................................... A – 2 Elementary Schools ..........................................................................................................
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