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 ...... A – 3 K-8 Schools ...... A – 60 Middle Schools ...... A – 74 6-12 School ...... A – 87 High Schools ...... A – 90 Instructional Programs ...... A – 103 School-wide instructional costs ...... A – 110 Divisions Superintendent ...... A – 111 Equity in Learning ...... A – 119 Human Resources ...... A – 136 Support Services ...... A – 138 Technology ...... A – 148 Finance ...... A – 150 Actual and Appropriated Ending Fund Balances ...... A – 152
2020–2021 Budget Resolution
APPROPRIATION LEVELS BUDGETED FOR THE FISCAL YEAR BEGINNING JULY 1, 2020 AND ENDING JUNE 30, 2021
BE IT RESOLVED, by the Board of Education of Joint District No. 28-J of the Counties of Adams and Arapahoe, Colorado, that the amounts shown in the following schedule be appropriated to each fund as specified in the Adopted Budget for the ensuing fiscal year beginning July 1, 2020, and ending June 30, 2021.
Original Appropriation Fund By Fund General Fund: $ 559,652,499 General 532,164,044 Special Programs 6,042,099 Risk 11,518,937 Colorado Preschool Program 9,927,419
Special Revenue Funds: Grants 70,994,004 Nutrition Services 20,310,176 Pupil Activities 4,911,449 Athletic 4,012,189 Medicaid 12,954,457 Pickens Post-Secondary 15,203,765
Debt Service Fund: Bond Redemption 158,418,675
Capital Projects Funds: Building 73,253,753 Capital Reserve 11,838,723
TOTAL APPROPRIATIONS $ 931,549,690
Kyla Armstrong-Romero, Ph.D. President Board of Education Adopted Date, 2020
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Appropriation 2020-2021 (subject to adoption) The budget is adopted in compliance with board policy, district policy and state statutes and regulations. The Board of Education adopts the Budget and the Appropriation Resolution, as defined in Colorado state statute. Section 22-44-103(1), C.R.S. The resolution sets the maximum amount of funds that can be utilized in a given fiscal year. All available resources are appropriated through this process and each accounting fund is included in each of the resolutions. A board of education of a school district shall not expend any moneys in excess of the amount appropriated by resolution for a particular fund. Section 22-44-115(1), C.R.S.
Board Policy Limitations The budget was prepared to ensure adherence with Board Policy and is submitted to the board as part of the board’s policy monitoring. The budget includes a governance budget. Board Policy 1.7. The superintendent is limited by the following Board Policies: 3.4 Financing Planning and Budgeting, 3.3 Financial Conditions and Activity, and 3.6 Asset Protection.
Budget Statements and Assurances The budget was prepared in compliance with district policies, Section D: Fiscal Management, incorporating all relevant legal references to state statute and regulations. The following statements were prepared by an advisory committee to the State Board of Education, the Financial Policies and Procedures Advisory Committee, that includes representatives of school districts, charter schools, BOCES, and other organizations, such as the Office of the State Auditor (OSA) and the Colorado Association of School Boards (CASB). The district assures that it is compliant with relevant requirements in state statute as required by board policy.
The revenue projections were prepared using information provided by the Colorado Department of Education, the Colorado General Assembly, relevant Colorado state executive Departments, the county assessors, the federal government, and other sources using methods recommended in the Financial Policies and Procedures Handbook. The budget expenditure estimates were prepared based on program needs, enrollment projections, mandated requirements, employee contracts, contracted services, and anticipated changes in economic conditions using methods described in the Financial Policies and Procedures Handbook. Beginning fund balances and revenues equal budgeted expenditures and reserves. This budget includes the audited revenues, expenditures, and fund balances for the last two completed fiscal years. The 2020-2021 Proposed Budget was prepared in compliance with the revenue, expenditures, tax limitation, and reserve requirements of article X, section 20 of the State Constitution (TABOR).
Aurora Public Schools assures that it is compliant with the supplement, not supplant provisions within section 1118(b) of, and referenced throughout, the Every Student Succeeds Act. The district allocates State and local (i.e., non-Federal) funds to all district schools, regardless of Title I status by distributing resources based on a combination of the characteristics of the students and school staffing. The budget includes a narrative description of this methodology.
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Statement: COVID-19 (Coronavirus) Pandemic
Brief Timeline The coronavirus (COVID-19) outbreak dramatically impacted the global community. The virus has spread to over 175 countries, killing hundreds of thousands of people and sickening millions.
On March 10. 2020, Governor Polis declared a state of emergency in response to COVID-19. Since March 12, in person learning at APS schools was suspended and schools remained closed for the remainder of the 2019-20 school year. Effective, March 17, the district announced that all district sites, including administration buildings, were closed through March 27, extended through April 26 to coincide with Governor Polis’ Stay at Home executive order. Year-round staff who are able to do so are expected to work remotely during this period of time and will be paid. Due to some critical district functions, staff in the following departments have been identified as essential and are expected to report to their respective sites daily: security, custodial, select nutrition services and warehouse staff. All staff will be notified when the district plans to transition back to physically working from schools and offices. On May 26, 2020, the district began the transition to onsite working for year-round district staff. The district and individual divisions and supervisors developed plans to systematically bring staff back in accordance with guidance from Tri-County Health. The reopening of APS will be phased and measured.
APS continues to follow the guidance of the Tri-County Health Department.
District’s Focus on Students and Families Aurora Public Schools continues to monitor and update the APS community regularly through phone calls, emails and the district’s website. The district continues to offer the following resources and support to students and families:
• Free meal distribution to students and adults, partially offset through generous philanthropic support and the federal Summer Food Service Program (SFSP), federal Child and Adult Care Food Program (CACFP) and the federal CARES Act. The remainder of funding will be covered by the fund balances of the Nutrition Fund and the General Fund. APS is distributing breakfast, lunch and dinner daily on weekdays at 21 locations. APS will continue to distribute free meals through July 31. • Communicating information regarding the availability of free internet access on a limited basis from Comcast and the availability of Lifeline Services from CenturyLink. In addition to communicating information regarding free public hotspots through Comcast. • Remote learning opportunities and technology equipment beginning on March 31 to provide students with online lessons and teachers to support and engage remotely with students in a web-based learning environment. Supports for English language learners will be provided in coordination with remote learning opportunities • Mental health supports, including access to school counselors, social workers and psychologists on weekends through the end of the school year. • Exceptional Student Services provides supports for students receiving special education or related services, including IEP services. ESS will make every effort to provide equivalent educational opportunities and benefits for special education students. As much as possible,
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evaluations for Initial Referrals and Reevaluations continue as scheduled. Assessments requiring face-to-face time may be delayed until school is re-opened. IEP meetings will be held virtually through phone or video conferencing.
APS staff who perform essential functions are working on-site to provide meals, conduct deep cleaning of buildings and maintain security. During the extended closure, all schools and district facilities will undergo additional intensive deep cleanings; access to school buildings and district facilities is restricted while the deep cleaning is completed. APS employees who can work from home are expected to do so through the extended closure.
The district updates a COVID-19 fact sheet and online resources, available at https://health.aurorak12.org/covid-19-resources/.
COVID-19 Recovery Plan APS is developing a Recovery Plan for returning to learning and operations during the 2020-21 school year in the context of the COVID-19 pandemic. The Board of Education will receive a Draft Recovery Plan presentation in June 2020. The presentation will be available on the Board of Education website through BoardDocs, https://boe.aurorak12.org/.
Fiscal Impact to the District The Proposed Budget incorporates economic information available to date and incorporates the potential impact of the economic recession on the district. The economic outlook is extremely uncertain and is changing by the hour.
The Division of Finance will provide regular updates to the district leadership team regarding the latest economic developments, state level forecasts and estimates on school funding.
This section will be updated for information purposes once the public school fiannce bill is signed Key dates • 6/4/2020. House Bill 20-1418, Public School Finance, introduced in the House and assigned to the Education and Appropriations Committees. House voted final passage on 6/9/2020 and the bill was introduced in the Senate. The Senate Finance Committee voted to refer the bill Senate Appropriations on 6/10/2020. • Mid-June. Quarterly economic forecast from Legislative Council Staff and the Governor’s Office of State Planning and Budget. • 6/23/2020. District leadership must prepare and submit a proposed budget to the Board of Education no later than 6/23/2020. • 6/25/2020. No later than 6/25/2020, the district shall publish a public notice. • 6/30/2020. The Board of Education shall adopt a budget and an appropriation resolution prior to the beginning of the fiscal year and, if necessary, a use of a portion of beginning fund balance resolution. • 8/25/2020. Preliminary assessed valuation reports received from Adams and Arapahoe County assessors to inform mill levy override projections in the budget.
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CARES Act Education Stabilization Fund On March 27, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) became law providing $13.5 billion for an Education Stabilization Fund administered by the U.S. Department of Education. The grant programs applicable to Elementary & Secondary Education, including (a) Governor’s Emergency Education Relief (GEER) Fund and (b) Elementary and Secondary School Emergency Relief (ESSER) Fund.
The Colorado governor’s office will receive approximately $44 million from the $3.2 billion GEER Fund via a formula grant to provide emergency supports to “schools (including charter schools and non-public schools), postsecondary institutions, and other education-related organizations” most significantly impacted by the coronavirus. The funds awarded to school districts within the state are available “to support the [the school district’s] ability to continue to provide educational services to students and to support the on-going functionality of the [school districts].”
The state will receive approximately $121 million from the $13.2 billion ESSER Fund via a formula grant. The use of these funds is limited by the CARES Act. The state must distribute not less than 90% of the grant funds to school districts. The amount of funds distributed to districts will be in proportion to the amount of funds a school district received under Part A of Title I of the ESEA in the most recent year.
Any district receiving funds from the Education Stabilization Fund, “shall to the greatest extent practicable, continue to pay its employees and contractors during the period of any disruptions or closures related to coronavirus.”
Coronavirus Relief Fund Another portion of the CARES Act is the $150 billion Coronavirus Relief (CR) Fund administered by the U.S. Department of the Treasury. The Governor issue Executive Order D 2020 070 on May 18, 2020, detailing the intended distribution of the state’s $1.674 billion CR fund allocation. The Governor directed $510 million to school districts.
Emergency Feeding – USDA The USDA administers additional funds from the CARES Act to provide additional school district supports for COVID–19 emergency feeding. Additionally, the Families First Coronavirus Response Act (FFCRA) provided waivers from regulations to facilitate the emergency feeding.
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Introduction – About Aurora Public Schools
Governing Board of Education – Function and Composition The APS Board of Education is a group of citizens elected at successive biennial elections by registered voters residing in the district. The board provides leadership and establishes policies for the school district. The seven-member board is elected at-large. Board Directors serve staggered four-year terms and receive no monetary compensation for their service to the district. Directors of the board elect the officers following each election. Board officers include the president, vice president, secretary and treasurer.
Board meetings are generally held on the first and third Tuesdays of each month at 6 p.m. The board first meets at 5:30 p.m. for dinner. The board meetings will one of these formats: general business meeting, board work session or board workshop. Board Executive Sessions take place at times and locations as announced on the APS website, APS web calendar and BOE web calendar.
In June 2009, the board adopted a policy governance model, which guides the board’s governance process, board-superintendent relationship, executive limitations and district goals. There are many reasons why the board adopted this model, including being more strategic and increasing community engagement.
“Policy Governance asks the Board to consider what its role is and how the Board can best accomplish its job. Two areas where the Board hopes to have a major impact are strategic leadership and community engagement. Policy Governance clearly defines the roles between the Board and the Superintendent, which in turn should allow both the Board and the Superintendent to be much more effective.” Dr. Kyla Armstrong-Romero, APS Board of Education President.
The district’s website provides additional information regarding policy governance, including the APS Board of Education Governance Policy Manual. https://boe.aurorak12.org/policy-governance/.
Among its duties, the board is empowered to:
• Employ all personnel required to maintain the operations and carry out the education programs of the district • Determine and pay personnel compensatory wages • Establish enrollment boundaries for each school’s geographic area • Determine educational programs to be provided by the district • Prescribe textbooks for any course of instruction or study in such programs
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APS Board of Education Board members clockwise from top left: Board Director Vicki Reinhard, Board Director Stephanie Mason, Board Director Nichelle Ortiz, Board Treasurer Marques Ivey, J.D., Board President Kyla Armstrong-Romero, Ph.D., Board Secretary Debra E. Gerkin, APS Superintendent Rico Munn, and Board Vice President Kevin Cox
Member Term Began Title Kyla Armstrong-Romero, Ph.D. 2017 President Kevin Cox 2017 Vice President Debra Gerkin 2017 Secretary Marques Ivey 2017 Treasurer Stephanie Mason 2019 Director Nichelle Ortiz 2019 Director Vicki Reinhard 2019 Director
The job of the APS Board of Education is to accelerate learning for every APS student, every day. We do our job by advocating for the success of all students through effective governance, serving as good stewards of taxpayer dollars and being responsive to our stakeholders. Our community needs us to do our job.
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Leadership Team and Organizational Chart The APS Leadership Team represents key instructional and support roles in the organization.
“My job is to accelerate learning for every APS student, every day. I do my job by advocating relentlessly for and supporting the people, practices and policies that drive student success. My community needs me to do my job.”
– Superintendent Rico Munn
Member Title Division/Department Rico Munn Superintendent of Schools Division of the Superintendent
Mark Seglem Chief of Staff Division of the Superintendent
Andre Wright Chief Academic Officer Division of Equity in Learning
Damon Smith Chief Personnel Officer Division of Human Resources
Patti Moon Chief Communication Officer Communication Department
Brandon Eyre Legal Counsel APS Legal Counsel
Anthony Sturges Chief Operating Officer Division of Support Services
Brett Johnson Chief Financial Officer Division of Finance
Christie Imholt District Policy Advisor Division of the Superintendent Executive Director of Jeff Park Division of the Superintendent Autonomous Schools
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District Organizational Structure 2019-20 School Year
Aurora Community
Board of Education
Legal Counsel Superintendent Chief Communication Officer
Executive Director of Autonomous Schools
Chief Academic Chief of Staff Officer
Chief Chief Chief Executive Directors of Personnel Operating Financial
Curriculum and School Student Officer Officer Officer Instruction Performance Success
District Accountability Advisory Committee The District Accountability Advisory Committee (DAAC) supports teachers, parents, community members and school site accountability committees by having those responsible for the achievement standards and district goals explain how their actions will provide all students with the highest quality education. DAAC provides support and recommendations to principals, School Accountability Advisory Committees (SAAC) and the board.
The District Accountability Advisory Committee, comprised of parents, staff and community members, reviews the district’s budget annually at its public budget hearings in November, April and May.
DAAC has specific powers and duties as outlined in state statute. • Recommends spending priorities to the board prior to adoption of the budget • Advises and submits board recommendations regarding the contents of the district’s Unified Improvement Plan (UIP) and compiles and submits the schools’ UIPs • Reviews charter school applications prior to board consideration • Provides input and recommendations to principals on the development and use of student academic growth assessment tools as it relates to teacher evaluations • Considers input and recommendations from SAACs to facilitate principal evaluations • Provides input to board on school conduct and disciple codes
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• To increase the level of parent engagement in the school district and in the individual schools, especially in engaging parents of minority students, English language learners, students with disabilities and those who qualify for free and reduced lunch.
The board and DAAC cooperatively determine the areas and issues, in addition to budget, that the DAAC will study and provide recommendations to the board.
Financial Policies The district’s system of internal controls is designed to provide reasonable, but not absolute, assurance that assets are adequately safeguarded, transactions are accurately recorded and expenditures are properly authorized. Those controls also assure the reliability of financial records for preparing financial statements and maintaining the accountability for assets. The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits likely to be derived from that control. The evaluation of costs and benefits requires estimates and judgments by management. All internal control evaluations occur within this framework.
The district’s accounting and budgeting systems are integrated, which facilitates budgetary control. Also, the systems include integrity checks and balances which help assure only valid transactions become permanent records. The district’s existing systems of budgetary and accounting controls are designed to provide reasonable assurance that error or irregularities of a material nature are prevented or are detected within a reasonable period. We believe that the district’s internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. The district’s internal control structure is subject to periodic review by management and independent external auditors.
Budget Planning Overview The purpose of a budget is to provide a plan of financial operation embodying an estimate of proposed expenditures for the fiscal year and a given purpose and the proposed means of financing that plan. To achieve this basic purpose, a comprehensive budget system is integrated with the financial accounting system.
Detailed budget planning allows APS to reflect educational values and needs. The structure and format provided by a well-designed budget promotes rational decision-making regarding the importance of various district services. In this way, our administrators and board of education are assisted in educational planning as well as in the prioritization and planning of all district operations through the allocation of resources. Further, the plan provides a means of communicating with the community by stating the objectives of each program and allocating the funds necessary to achieve them.
School and support sites focus on their essential programs and services in aligning resources for the upcoming budget. Division chiefs and other budget managers have flexibility in defining essential programs and the responsibility for managing their budgets effectively, while supporting the district’s mission statement and core beliefs as stated in the APS 2020 plan. These defined essential programs and services provide the framework for aligning resources which are allocated on an annual basis.
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As required in state statute, each school accountability committee (SAAC) recommends to the principal its school priorities for spending school monies. The principal considers the SAAC’s recommendations regarding spending state, federal, local, or private grants and any other discretionary moneys and takes them into account in formulating budget requests for presentation to the board. The SAAC sends a copy of its recommended spending priorities to the district accountability committee and to the board.
The District Accountability Advisory Committee (DAAC) also has state statutory duties. DAAC reviews the preliminary budget and recommends spending priorities to the board prior to budget adoption.
After the budget is adopted and operations begin in the new budget year, periodic reporting of financial transactions is required by state law. Quarterly financial reports are prepared for each fund and presented to the board. While minor deviations from budgets at the line-item level are allowed, absolute control of expenditures is maintained at the division level to ensure all budget areas stay within their total appropriations. Budget to actual comparison reports are available to all program directors and department heads.
Profile of the District Joint School District No. 28-J of the Counties of Adams and Arapahoe, Colorado, (Aurora Public Schools or APS), is a political subdivision of the state of Colorado with an independent governing Board of Education. The original school district was established in 1885 and was created in its current configuration in 1962. APS is one of the largest and most diverse school districts in Colorado and serves families with longstanding connections to the area as well as new families who come from more than 130 countries. The APS community is rich in culture, assets and opportunity.
The district is located in Aurora, Colorado, a city on the eastern border of Denver, Colorado, and covers nearly 121 square miles. APS provides a full range of educational programs to 40,280 students, as authorized by Colorado state statutes. The district is an independent school district that is a public corporation duly organized and existing under the constitution and laws of the state of Colorado.
The district operates four preschool childhood development centers, 27 elementary schools, seven combination elementary and middle schools, six middle schools, six high schools and one combination grades 6-12 school. The district also offers programs through ASCENT, APS Avenues Program, Futures Academy, Options Homeschool Support Program, and 12 charter schools. In school year 2018-19, 2,216 teachers were employed by the district.
In addition to regular education, student offerings include special education, vocational education at the technical college, gifted & talented, English language acquisition and International Baccalaureate programs.
The transportation department travels over 1 million miles annually, transporting over 9,000 general education students and over 850 special needs students to and from school each day. The
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district operates 53 general education routes and 52 special needs routes to delivery daily transportation. In total, 142 buses and 24 multi-function school activity buses (MFSAB’s) are available to cover routes and support over 2,750 field and activity trips.
Local Economy The district is located almost entirely within the city of Aurora and other portions are located in unincorporated Adams and Arapahoe counties. With over 374,000 residents, Aurora is the 54th largest city in the nation and the third largest in the state of Colorado. The city of Aurora covers 154 square miles. Approximately 10,710 businesses, employing 109,298 people; however, 193,307 employees are located in the city. City demographics indicate that 39.9 percent are college graduates. Median household income is $63,055, and the median age is 34.4. Most of Aurora’s new residential development continues to take place in southeast and northeast Aurora along the E-470 tollway, shown on the map on the next page, providing a major north-south thoroughfare in the center of the district. Approximately 55 percent of the area within the district boundaries is not developed. The Painted Prairie, Green Valley Ranch East and Horizon Uptown are examples of mixed-use developments currently operating or planned along the E-470 corridor.
The map on the next page shows the geographic locations of residential developments, Buckley Air Force base and E-470 located within the borders of Aurora Public Schools.
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Map provided by APS planning department
The Anschutz Medical Campus and Fitzsimons Innovation Community consists of one square mile undergoing a significant transformation in the heart of Aurora and the school district. The site, with almost 25,000 employees, is home to the University of Colorado Anschutz Medical Campus, UCHealth University of Colorado Hospital, Children’s Hospital Colorado, U.S. Department of Veterans Affairs Rocky Mountain Regional VA Medical Center and several other centers for health care, biomedical research and workforce development. The Anschutz/Fitzsimons site currently generates about $7 billion in economic impact and is expected to employ approximately 45,000 people when fully developed. The site includes residential, hotel and retail spaces.
Buckley Air Force Base significantly contributes to the economic development in the city and attracts core aerospace-related industries. The base is home to the 460th Space Wing and provides global infrared surveillance, tracking, and missile warning for weather and homeland defense and provides combatant commanders with expeditionary warrior airmen. Buckley is home to more than 83 other tenants representing every branch of service and components – Active Duty, National Guard and Reserve as well as the Aerospace Data Facility – Colorado. The base has an annual economic impact of nearly $1 billion to the region. Raytheon is the city’s second largest private employer with more than 2,360 employees (Northrop Grumman has 750 and Lockheed Martin has 600). Lockheed Martin and The Boeing Company all have major operations in the city of Aurora.
Personnel Summary
General Fund Personnel Summary 2018-19 2019-20 2020-21 Directors/Administrators 180.75 121.6 128.0 Licensed 2,233.20 2,285.7 2,556.7 Classified/Professional Technical 1,426.77 1,527.0 1,600.9 Grand Total 3,840.72 3,934.3 4,285.6
Other Funds Personnel Summary 2018-19 2019-20 2020-21 Special Programs 25.43 20.51 20.59 Risk Related Activity 3.00 3.00 3.00 Colorado Preschool Program 102.79 105.45 101.08 Grants 153.27 127.81 121.23 Nutrition Services 189.69 184.37 217.65 Medicaid Enhanced School Health 29.70 50.55 47.75 Pickens Post-Secondary 26.45 21.55 27.39 Building 21.15 21.15 16.15
Grand Total 551.48 534.39 554.84
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Student Ethnic Distribution
Aurora Public Schools October 2015 to October 2019 60.0%
50.0%
40.0%
30.0%
20.0%
10.0%
0.0% 2015-16 2016-17 2017-18 2018-19 2019-20
Hispanic Black White Asian Native American Native Hawaiian Two +
Ethnic Distribution Comparisons
70.0%
60.0%
50.0%
40.0%
30.0%
20.0%
10.0%
0.0% State of Colorado Metro Area City of Aurora APS (2019-20) Hispanic 21.7% 23.2% 29.2% 55.3% Black 3.9% 5.4% 16.4% 17.5% White 67.8% 63.7% 42.7% 15.4% Asian 3.1% 4.2% 6.2% 4.7% Native American 0.6% 0.4% 0.5% 0.7% Native Hawaiian 0.1% 0.1% 0.4% 0.9% Two + 2.6% 2.8% 4.2% 5.5% Other 0.2% 0.2% 0.4% 0.0% * State of Colorado, Metro Area and City of Aurora data from the US Census; American Community Survey 2018 - 1 Year Estimates: Table B03002. Metro Area is the Denver-Aurora-Lakewood Metro Area.
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Budget Calendar Community-engaged budgeting is a multi-step, iterative process of identifying district goals and aligning resources; creating the budget calendar; and finalizing budget projections, available resources, allocations, program budgets and the presentation.
2019-2020 Fall/winter budget development activities • Prepare preliminary forecasts, including five-year plan, with estimates of revenue, expenditures and fund balances. • Determine projections and allocation amounts, including assumptions for student count, assessed valuations, spending rates, staffing, inflation rate, and other economic conditions. • Communication begins with the board, district administration, various leadership committees, and district employees about the preliminary projections. • Superintendent seeks leadership input on priorities for instructional, support services, staffing, facilities, division goals, and any changes in assumptions used for preliminary budget projections. • Budget allocations are prepared and distributed to principals and division heads; on-site and group training sessions are offered with the budget team assisting schools and divisions. • Final enrollment projections are determined. • Local sites and departments engage in aligning resources at the local level with input from local accountability committees, budget development committees, etc.
November 2019 • District Accountability Advisory Committee receives year-end update and preliminary budget calendar and proposals
January 2020 • State legislature convenes for consideration of state budget, including School Finance Act
April 2020 • As required by state law, the District Accountability Advisory Committee reviews the proposed budget as presented and may submit comments or recommendations on the proposed spending priorities to the board of education.
May 2020 • Other revenue and expenditure projections are finalized and adjustments are made.
June 2020 • State Legislature adjourns and state funding levels are finalized. • Proposed budgets are compiled and presented to the board. The proposed budget is made available to the public and public notice is provided to the newspaper. • 30th: Last legal date for final adoption of the budget and appropriation resolution
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July 2020 • 1st: Fiscal year begins • District’s Financial Transparency website updated with the 2020-21 adopted budget and the statutory uniform budget summary sheet
July 2020 to January 2021. As allowed by state statute, after adoption of the budget, the board of education may review and change the budget, with respect to both revenues and expenditures, at any time prior to January 31.
August 2020 • 25th: County assessor certifies to school district the total assessed valuation and the actual value of the taxable property in the district.
October 2020 • Perform pupil membership count on official count day.
November 2020 • 10th: Certifies pupil membership count to CDE • 20th: Final certification after completing duplicate count process and other adjustments. • Board of Education receives the Comprehensive Annual Financial Report for the fiscal year ended June 30, 2020. The budgeted beginning fund balances for 2020-21 are adjusted to the audited financial statements.
December 2020 • 10th: Final date county assessor can notify CDE and school districts of changes in assessed valuation. • 15th: Board certifies to the board of county commissioners of Adams and Arapahoe counties levies; copies to CDE, the county assessors and treasurers.
January 2021 • State legislature convenes for consideration of a supplemental appropriation or rescission, if any, to the 2020-21 School Finance Act
Committees Involved in Present and Future Budget Processes • Superintendent’s Leadership Team • Long-range Facilities Advisory Committee • District Accountability Advisory Committee • School Local Accountability Advisory Committees
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Strategic Plan: Mission, Vision and Goals APS 2020: Shaping the Future. This strategic plan represents the diverse voices of our community. We will use this plan to guide everything we do to achieve:
Our VISION: Every student shapes a successful future.
Our MISSION describes our purpose: In partnership with our community, we accelerate learning for all students to develop the knowledge, skills and character necessary to shape successful futures.
Our Core Beliefs APS 2020: Shaping the Future is based on our community’s core beliefs about education—these are our foundation. We, as a community, believe:
• Every student has unique abilities that we must recognize and engage. • A district with students at its center provides an adaptable and responsible foundation for learning. • Student and staff safety is essential to our vision and mission. • Students, families, staff and community members share the responsibility for student achievement. • Student achievement and growth are driven by a highly-effective and respected staff working as a team. • Students take an active and ongoing responsibility for their learning. • Families are our partners in education. • Community partnerships provide vital resources and opportunities for students and families. • All students must have equitable access to learning opportunities, technology and environments that support them in reaching their full potential. • Diversity is a strength in our community.
Goals Every APS student will have:
Goal 1: A plan for his or her future. Within 90 days of entering APS, every student will create a plan that includes goals for academic achievement; graduation; extracurricular and volunteer service learning; work experience; college and/or career. The student will continue to develop this plan throughout his or her academic career.
Goal 2: A set of skills to implement his or her plan. APS students will develop the following 21st century skills: • Critical Thinking (example: problem solving and global and cultural awareness) • Collaboration (example: communication, interpersonal skills)
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• Self-Direction (example: personal and civic responsibility, work ethic, financial literacy, resiliency, adaptability) • Information Literacy (example: find and use information and information technology) • Invention (example: creativity and innovation)
Goal 3: Credentials that open doors. In addition to a high school diploma, APS students will also have access to the following credentials: • College credits • Industry based certificates • Workforce training certificates • Internship/externship completion certificates • Digital badges • Advanced Placement credits • International Baccalaureate Diploma
Major Initiatives Building on previous strategic efforts, APS began a strategic planning process in fiscal year 2015. To ensure that our plan reflects the beliefs and goals of our community, the district created a 14- member Strategic Planning Team to develop APS 2020: Shaping the Future. The team consisted of APS staff, Board members, parents, business leaders and community members. As part of the process, we collected feedback through multilingual discussions with APS students, parents, guardians, staff and community members and through online surveys. The APS Board of Education approved the new strategic plan on January 20, 2015.
APS is also continuing implementation and refinement of its reform framework--Communities Organized to Reach Excellence (CORE), which began in 2015. The CORE Framework has drawn upon national best practices and the unique context of the Aurora community to increase capacity for change at both the school and district levels. Under CORE, APS focuses on nine capacity- building areas: turnaround leadership, budget flexibility, talent management, charter authorization, innovation status, physical space, philanthropic relationships, community engagement, and turnaround management. The most visible components of APS’ CORE work also include key strategies used to drive improvement: leveraging communities of practices, innovative systems, and CORE Timeline and strategies for schools on Performance Watch.
The new strategic plan and CORE Reform Framework has provided a foundation for change and momentum that APS has seen--including helping APS move off of the district accountability clock for the 2017-18 school year. Our graduation rates have seen significant increases over the last five years school years, making significant progress to close the gap with the state average and eliminating the graduation gap between our students who are white, Hispanic, and African American/Black. In 2018-19, eight schools moved off the accountability clock and seven schools moved onto the state’s accountability clock, bringing the district’s total to twelve. APS continues to focus on improving overall achievement for our students.
In addition to the APS 2020 Strategic Plan and CORE Reform Framework, APS is developing a new comprehensive, long-term education and facilities plan called Blueprint APS. The city of
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Aurora is experiencing tremendous change with a decline in enrollment over the past several years that is particularly affecting schools in the western part of the district and anticipated growth in housing developments on the eastern part of the district. In June 2018, APS began engaging the community to get input on the future of APS and what they wanted for their children. With direction from the community and the APS Board of Education, APS is entering its implementation phase of that vision for Blueprint APS. This will include shifting neighborhood schools to boundary schools, implementation of regions with specialties aligned to community assets, and more district-run schools for families to choose, such as magnet schools. For APS, this will mean changes to align with Blueprint APS and the changes the community is experiencing, including repurposing of existing schools and building of new schools.
APS is also undertaking implementation of key activities to support the health and safety of our students as a result of the passage of APS’ 2018 Mill Levy Override. The ballot measure included funding to support that may include, but is not limited to: expanding staff and training dedicated to student mental health; increasing pay to recruit and retain high quality teachers; expanding after- school learning programs for K-5 elementary students; and adding and providing seat belts on buses.
APS, like every other school district in the nation, does not have unlimited time or resources. This reality demands that we be focused, creative, and above all else, strategic. Our students, families and community deserve better schools and higher achievement. This belief fuels our work. It also drives a deep sense of urgency to be ready, to be flexible and to maximize the talent needed to improve outcomes across the district so that every student shapes a successful future.
Blueprint APS https://aurorak12.org/about-aps/blueprint-aps/
What is Blueprint APS Aurora Public Schools is a district of momentum, opportunity and impact. As we build on our momentum, we have an exciting opportunity to look to the future together. All of us want to ensure that our students have the educational opportunities and school facilities necessary to shape successful futures. We also recognize that Aurora is changing and growing in a way that will impact our schools and community.
Over the past year, stakeholders have helped imagine and design our new comprehensive, long- term educational and facilities plan: Blueprint APS. It was developed through an extensive community engagement process that included Board presentations, surveys, community forums, focus groups, interviews and more.
Blueprint APS is not a new strategic plan. Rather, it is a plan focused on our facilities and educational systems that will support the ongoing and existing implementation of our current strategic plan, APS 2020, and future strategic plans.
APS is beginning Phase 3 of Blueprint APS, which is the Implementation Phase. Please review the latest materials on this site that detail the priorities, framework and process for Phase 3.
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Long Range Facilities Advisory Committee https://construction.aurorak12.org/important-links/lrfac/
The Long Range Facilities Advisory Committee (LRFAC), which is made up of a diverse group of community members, will be serving as a steering committee over Blueprint APS implementation. The LRFAC will oversee the work of the seven Regional Design Teams (RDTs) and make recommendations to the Board of Education about repurposing and use of buildings.
Below is the charge of the LRFAC: • To monitor and advise Regional Design Teams as they evaluate regional strengths and areas of focus and as they make recommendations for use or repurposing of facilities; • To evaluate and coordinate the recommendations of the Regional Design Teams from a District perspective; • To analyze the feasibility of the Regional Design Teams’ recommendations or other options as the Committee sees fit and to provide such analysis to the Board of Education and/or the District Leadership Team for consideration; • To hold the Regional Design Teams accountable to their scope of work within the Blueprint APS process; and • To make final recommendations to the Board of Education after consultation with the District Leadership Team. • Monthly meetings scheduled specifically for the Blueprint APS charge.
APS 2025 Strategic Plan The Board of Education will receive the final status report on the implementation of the APS 2020 Strategic Plan, implementation metrics, and Key Performance Indicators (KPIs) at a regular meeting in June 2020.
On April 2020, the Board of Education received an update on district plans to move forward with the Board’s direction to develop a new strategic plan in light of COVID-19.
Future Board of Education meetings will continue to provide APS 2025 Strategic Plan updates in coordination with the district’s COVID-19 Recovery Plan.
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Sustainability The budget is primarily focused on the upcoming fiscal year. Additionally, the district considers long-range enrollment and financial projections. Long-term planning involves significant forward-looking assumptions with inherent risks.
Long-range enrollment projections While APS will likely continue to see shifts in enrollment, as the district does every year, the district is unclear whether or not the enrollment shifts will continue on the same trajectory it has for the past few years. The impact that COVID-19 will have on enrollment, both directly and because of its impact on the economy, may be unclear for the foreseeable future. APS will continue to analyze data as it becomes available, though APS may not have insight until fall 2020.
For the past few years, the trajectory of enrollment has been an overall district decline in enrollment as a result of enrollment declines in the western portion of the district, but enrollment increases in the eastern portion of the district along the E-470 corridor with new developments. Alternatively, APS could see these declines rapidly accelerate or reverse in the entire district or in specific regions. Such shifts will impact the time and scope of Blueprint APS. During the Great Recession in 2008, APS experienced some of its most significant enrollment growth, as Aurora was a more affordable community for many.
If APS sees a rapid decline in enrollment overall or in some parts of the district, it may need to accelerate its timeline and the scope of repurposing activities. Repurposing activities may include, but not be limited to, reconfiguration of grade levels that a school building serves to emphasize APS’ P-8 model, using repurposed buildings for magnet schools, community centers, other choice offerings, or other district uses, consolidation of school buildings, and closing of school buildings. If APS sees increases in enrollment overall or in some parts of the district, it may need to slow or think differently about how it repurposes buildings to provide magnet opportunities.
Long-term Financial Planning The fund balance in the General Fund is a measure of the ability of the district’s finances to sustain operations in the event of a financial downturn. Total fund balance includes fund balances that are restricted (e.g., three percent TABOR emergency reserve), assigned for identified needs (e.g., the Board’s cash fund emergency reserve) and unassigned fund balances to cover contingencies caused by unpredictable revenues and potentially volatile expenditures.
Looking to the future, Colorado’s K-12 funding remains uncertain. Long-term estimates of state funding for K-12 education will be predicated on sustained economic growth within the state that is sufficient to cover inflation and student growth, while at the same time being able to meet other resource demands such as Medicaid, social programs, prisons, roads and higher education.
Outstanding general obligation debt as of June 30, 2020, is $396.8 million. During 2018-19, $57.3 million from the district’s bond program authorized in 2016 was expended to renovate existing schools. Approximately 88 percent of the district’s 52 schools are over 20 years old and roughly
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47 percent are over 40 years old. Every school will benefit from various projects funded from the 2016 bond program.
Five-year financial planning projections are prepared as part of the annual General Fund budget development process. The plan assists in identifying future needs incorporating assumptions and constraints, including anticipated pupil count and the current revenue projections presented by the Office of State Planning and Budget and Legislative Council. The plan extrapolates the impact of recurring expenditures, including salaries, and the compounding effect on mandatory expenditures (e.g., PERA, Medicare, health and other employer-paid insurance).
Long Range Facilities Advisory Committee https://construction.aurorak12.org/important-links/lrfac/
The purpose of the LRFAC is to develop recommendations for the board for an ongoing long range facility plan for APS. Other charges may be periodically assigned by the board or the superintendent. The committee is nonpartisan, nonpolitical and nonsectarian.
Committee members, appointed by the board, are composed of: • Parents/patrons of APS who are not employed by the district • APS teachers from the elementary, middle and high school levels • APS Support Services employees • APS site administrators • Local government representatives with planning/zoning background
LRFAC members are appointed by the board for two year terms and work with the assistance of a nonvoting staff director who assists in coordinating the work and preparing reports of the committee.
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Financial Plan This section describes the calculation of the district’s expected revenues, expenditures, reserves, debt and capital spending, including the budget statements for each fund and each and division within the general fund. We encourage readers to consider the information presented here in conjunction with the districts Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30, 2019. The CAFR includes the independent auditor’s report, audited financial statements, notes to the financial statements, supplementary statements and statistical statements.
The financial statements included in this section are unaudited.
Budgetary Information The district follows these procedures in establishing the budgetary data reflected in the financial statements. i. Per state statute legally adopted budgets are required for all funds. Section 22-44-105, C.R.S. During May, the superintendent of schools submits to the board of education a proposed budget for the fiscal year commencing the following July. Budgets include estimated expenditures and the means of financing them. ii. Public hearings are conducted by the board of education to obtain taxpayer comments. iii. Prior to June 30th, the budget is adopted by formal resolution of the board of education, and the district issues a separate budget document. iv. Authorizations to transfer budgeted amounts between Colorado Department of Education defined function groups or budget transfers, which change the total fund appropriation, must be approved by the board of education. The superintendent of schools must approve all other line item budget transfers. Actual expenditures and operating transfers out may not legally exceed appropriations at the individual fund level. Budgetary control is maintained at the supervisory department level. v. Budgets for governmental funds are adopted on a basis consistent with accounting principles generally accepted in the United States of America. vi. Budget amounts reported in the accompanying financial statements are as originally adopted and as amended by the board of education throughout the year. vii. Appropriations for all funds lapse at fiscal year-end.
Governmental Funds The district’s budget is completed for each governmental fund and the statements provide more detailed financial information about the district. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives.
Most of the district’s activities are reported in governmental funds, which focus on how money flows into and out of those funds. The balances left at year-end are available for spending in future periods. The budget statements provide a detailed, short-term view on the financial resources that can be spent in the near future on the district’s programs. The district maintains nine individual governmental funds. Information is presented separately in the governmental fund budget statements of revenues, expenditures and changes in fund balances for the General, Bond
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Redemption, Grants, Nutrition Services, Building, Capital Reserve, Athletic, Medicaid and Pickens Post-Secondary funds. The General Fund is further broken into four funds: general, special programs, risk and the Colorado Preschool Program. When comparing information in the budget statements to the CAFR, the General Fund in the CAFR consolidates all four funds into one fund statement.
Fund Descriptions General Fund. All activities of the district are reported in the General Fund unless there is a legal or contractual requirement to use another fund. Most instructional and administrative expenditures are processed through the General Fund. Primary revenue sources are local property taxes and state aid. The district uses three sub-funds of the general fund: special programs, risk and the Colorado Preschool Program (CPP).
Grants Fund. This fund is used to account for revenues and expenditures related to federal, state and local grants.
Nutrition Services Fund. Nutrition Services operates the school lunch and breakfast programs and serves nutritious meals to district students and adults. In addition, summer meal programs, after school snack programs, nutrition education and in-service programs are offered.
Athletic Fund. This fund is used to account for activities of the middle school intramural program and high school interscholastic athletic program. Financing is provided through a general fund subsidy and user fees.
Medicaid Fund. In 1997, the Colorado Legislature enacted legislation authorizing school district to receive and encumber Medicaid reimbursements. This fund is used to account for Medicaid reimbursements which support local school health and related services. Funding also is intended to increase access to preventative and primary care services for low income, under-insured and uninsured school aged children.
Pickens Post-Secondary Fund. This fund is used to account for the tuition-based activities of the Pickens Post-Secondary Fund. Pickens Technical College provides vocational programs offered for post-secondary credit under the standards established by the state board for community college and occupational education.
Bond Redemption Fund. This fund is used to account for property tax revenues and expenditures related to general long-term debt principal, interest, and related costs.
Building Fund. This fund is used to account for expenditures related to major construction, repair, or remodel of district sites. Funding for these projects was provided by the sale of the 2008, 2010 and 2017 General Obligation Bonds.
Capital Reserve Fund. This fund is used to account for the transfers from the General Fund and other revenue sources allocated or earned in this fund. Associated expenditures are for the ongoing capital needs of the district, such as technology, capital projects, deferred maintenance, heating, ventilation and air conditioning (HVAC) projects, vehicles and roofing projects.
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District Funds Summary General Fund – revenue budget drivers The district utilizes funds to track revenues, expenditures and The four primary revenue sources are the School Finance Act, reserves to ensure dollars are spent for their intended purpose. specific ownership taxes, mill levy override property taxes and state categorical funding. Special revenue includes grants, nutrition services, Pickens Post-Secondary, Medicaid, pupil activities and athletics. School Finance Act: Total Program Funding Debt service accounts for the bond mill levy revenue and (funded pupil count*per pupil funding) + At-risk – Negative general obligation expenditures for principal, interest, related Factor costs and defeasance of outstanding debt. • Funded pupil count is estimated based on historical cohort Capital projects include expenditures of bond and capital lease trends, birth rates and local economic factors proceeds. • Per pupil funding is derived from a statutory formula with the The General fund is used for all other operations funded by base growing by inflation and increases with factors for cost local property taxes, state funding and other general revenues, of living, personnel costs and district size including risk and CPP. It is the most significant fund in relation • At-risk funding is based on the district’s students to the district’s overall operations. The general fund is used to participating in free-lunch and those identified as ELL manage all resources that are not legally, or by sound financial • The negative factor, a legislative budget balancing scheme, is management, required to be managed in another fund. set by the state and is expected to grow annually
Available resources less expenditures less reserves = Zero • Total program is funded first by local property taxes, including a portion of specific ownership tax, with the General Fund (in millions) remainder backfilled by the state (i.e., state equalization) Budget Budget
Available resources 19-20 20-21 Specific ownership taxes – an annual tax on motor vehicles Fund balances, beginning of year $108.7 $141.7 based on state schedules; expected to remain stable State equalization and categorical revenue 238.2 212.4 Property taxes 182.4 185.2 Voter-approved mill levy override property taxes – additional Specific ownership tax 16.5 15.0 revenue that fluctuates with assessed valuations and the mill Charges for services, tuition & rentals 9.9 11.0 levy rates; assessed valuations increased 1.1 percent over prior year Earnings on investments 3.1 1.9 Other, including transfers (2.8) (7.5) State categorical funding – state funding for specific programs Total available resources $556.0 $559.7 designed to service particular groups of students or particular student needs, including ELPA, GT, SPED, transportation and
Budget Budget vocational education
Expenditures by Program 19-20 20-21 Where the $’s come from … General instruction $217.6 $212.9 Pupil and instructional support 81.3 77.2 School administration 40.1 34.6 General administration 13.7 13.3 Operations and maintenance 34.8 35.4 Transportation 10.6 10.9 Property taxes Personnel/data/risk management 20.7 21.2 44% Other 17.6 23.3 $ $ Total expenditures 436.4 428.8 Specific ownership taxes 4% Budget Budget State equalization and Appropriated Reserve & Contingency 19-20 20-21 Total reserves and contingency $119.6 $130.9 categorical Charges for 50% services 2% Other TABOR 13.2 12.9 0% Fiscal management 8.8 8.6 Recovery plan reserve - 10.0 School finance act averaging 9.0 3.9 Two-year reserve set-aside - 24.3 Restricted/committed: agreements 1.0 1.0 General Fund – tracking and reporting classifications Leadership priorities - 18.8 General instruction includes teachers, paras, and classroom Assigned: Instructional & Risk 21.0 21.7 supplies dealing directly with students. Pupil and instructional Blueprint APS/Mill 30.0 15.0 support includes teachers, staff and supplies that enhance instruction for the benefit of students (e.g., social work, Unassigned Fund Balance $36.6 $14.7 guidance, and health) and instructional staff (e.g., curriculum and teacher training, coordinating special programs and instructional technology) General administration includes superintendent, A&R, HR and finance. Page 20
General Fund – budget drivers and development Where the $’s go … by reporting classifications Once the available resources are known, the leadership team Pupil support, Instructional begins to develop methods of allocating appropriate revenue 13% staff support, General 7% administration, streams directly to schools; retaining school-support resources 2% centrally through equity in learning; funding building School operations and transportation; and funding centralized administration, administration. 9% Business administration, Expenditures are divided into four primary categories: (1) 2% school-based instruction, instructional and building support, (2) Instruction, Operations and administrative support, (3) district-wide and (4) debt service. maintenance, 55% 9% School-based instruction: School leaders establish systems for marshalling all available Transportation services, 3% school resources to facilitate the work that needs to be done to improve student learning, academic achievement and overall healthy development for all students.
The division of Equity in Learning provides support services to special education, special programs, ELA services, teaching and learning, professional learning and post-secondary workforce readiness. General Fund – reserve requirements The unassigned fund balance in the General Fund is an The division of Support Services is responsible for creating and important measure of the district’s ability to sustain current and maintaining safe, adaptable and highly functional school future operations in the event of a financial downturn or environments, including facilities, security, maintenance, unforeseen changes in funded pupil count. utilities and transportation. • The Colorado Constitution requires a TABOR emergency reserve of 3.0 percent of fiscal year spending that cannot be Administrative support: ensures statutory, regulatory and used for adverse economic conditions, revenue shortfalls, or policy compliance through the office of the superintendent, district salary or fringe benefit increases. The Constitution accountability & research, human resources and finance. contains strict provisions as to use and restoration of the required reserve balance. District-wide: includes budgeted amounts for instructional and • The district’s board of education established a fiscal clerical substitutes with related benefits management policy (DA) that requires a minimum total fund balance of 5 percent of General Fund actual ordinary revenue less the TABOR reserve. • Other reserves are necessary for restricted purposes (e.g., charters and READ Act), contractual agreements, and other amounts assigned for various operations.
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Budget Summary and Per Pupil Expenditures
JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Budget Summary For the Budget Year Ending June 30, 2021
Pe r Total Pe r Appropriated Pe r Total Net Funded Budgeted Funded Reserves & Funded Fund Revenue Pupil Expenditures Pupil Contengency Pupil Funded pupil count (traditional schools) 32,699.7
General Fund: General $ 399,328,933 $ 12,212 $ 405,805,306 $ 12,410 $ 126,358,738 $ 3,864 Specifial Programs 3,046,535 93 6,042,099 185 - - Risk-Related Activity 7,192,000 220 6,984,620 214 4,534,317 139 Colorado Preschool Program 8,395,330 257 9,927,419 304 - - Total General Funds 417,962,798 12,782 428,759,444 13,112 130,893,055 4,003
Special Revenue Funds: Grants 70,994,004 2,171 70,994,004 2,171 - - Nutrition Services 18,048,514 552 19,291,300 590 1,018,876 31 Pupil Activities 2,703,989 83 4,911,449 150 - - Athletic 4,012,189 123 4,012,189 123 - Medicaid reimbursements 5,000,000 153 12,954,457 396 - - Pickens Post-Secondary 5,864,311 179 15,203,765 465 - - Total Special Revenue Funds 106,623,007 3,261 127,367,164 3,895 1,018,876 31
Total Operating Funds 524,585,805 16,043 556,126,608 17,007 131,911,931 4,034
Bond Redemption Fund 74,699,015 2,284 53,119,389 1,624 105,299,286 3,220
Building Fund 1,449,919 44 73,253,753 2,240 - - Capital Reserve Fund 8,825,000 270 11,838,723 362 - -
Total Budget $ 609,559,739 $ 18,641 $ 694,338,473 $ 21,234 $ 237,211,217 $ 7,254
The Comprehensive Annual Financial Report for the fiscal years 2017-18 and 2018-19 are an integral part of this statement.
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2020-21 Appropriations by Fund
Athletic 4.0 4.9 Specifial Programs 6.0 9.9 Capital Reserve Fund 11.8 11.5 Medicaid reimbursements 13.0 15.2 Nutrition Services 20.3 73.3 Grants 71.0 158.4 General 532.2 - 100.0 200.0 300.0 400.0 500.0 600.0
Four Year Appropriations by Fund Type
2017-18 2018-19 2019-20 2020-21 General Funds 395,979,456 462,901,940 555,955,746 559,652,499 Special Revenue Funds 75,640,694 89,112,112 94,508,377 128,386,040 Debt Service Fund 106,473,051 112,360,381 133,311,271 158,418,675 Capital Project Funds 206,130,712 164,715,485 117,774,644 85,092,476 Total 784,223,913 829,089,918 901,550,038 931,549,690
Four Year Ending Fund Balances by Fund Type
Audited Audited Forecast Budget 2017-18 2018-19 2019-20 2020-21 General Funds 66,277,700 108,663,879 141,689,701 130,893,055 Special Revenue Funds 19,344,282 23,770,713 21,763,033 - Debt Service Fund 51,523,245 60,364,179 83,719,660 105,299,286 Capital Project Funds 153,795,869 105,061,956 74,817,557 - Total 290,941,096 297,860,727 321,989,951 236,192,341
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General Fund Fund Balance Requirements As designated in district policy, DA-Fiscal Management Goals/Priority Objectives, the superintendent is required to maintain a minimum General Fund or cash fund emergency reserve of 5 percent of current year General Fund revenues less the 3.0 percent restricted amount required by the Taxpayer’s Bill of Rights (TABOR). The policy does not specify the circumstances under which these funds can be used or the method of repayment if the funds are used. For the most recent audited fiscal year, the TABOR restricted reserve was $11,015,570 and the fund balance assigned to the fiscal management reserve was $7,283,123.
Subsequent Year Expenditures. Budgets for each subsequent fiscal year are approved by the board of education. Some governmental funds have budgeted expenditures in excess of budgeted revenues; it is the intent of the district to utilize the ending fund balances from the prior fiscal year to provide for the excess expenditures. Of significance is the Building Fund, funded by the sale of general obligation bonds in 2008, 2010 and 2017. These funds are included in restricted fund balances that are restricted specifically for capital projects and improvements of district facilities. The fund balance of the Bond Redemption Fund is entirely appropriated for the purpose of scheduled payments of bond principal and interest and the defeasance of outstanding debt.
Realizing the requirements of the fund balance policy necessitates budget adjustments so that expenditures do not exceed revenues a moderate level of unassigned fund balance is maintained. Because the district funds necessary programs with a combination of state resources, which are subject to significant pupil count variations and economic volatility, and revenue provided by mill override funds, expenditures continue to exceed revenues. Ensuring an adequate unassigned fund balance means the district can make small expenditure adjustments over time rather than making dramatic cuts when the cost of all programs exceeds available revenue sources.
The district developed the 2020-21 Proposed Budget in compliance with these fund balance requirements.
Revenue Limitations Colorado Public School Finance Act and Categorical Funding School funding in Colorado is primarily generated by the School Finance Act with per pupil revenues distributed to districts based upon a finance formula. This formula is designed to equalize school funding across districts for variations in local property values and student needs. Every school district will receive a minimum “base” dollar amount as stated in the Act. The district’s base is then adjusted by six factors: 1) cost of living, 2) personnel costs, 3) size, 4) at-risk student population, 5) students who participate in multi-district, on-line education, and 6) negative funding which reduces the statewide total program funding.
The cost-of-living factor reflects the differences in the costs of housing, goods, and services among each of the 178 school districts in the state. Costs are reviewed every two years to allow for timely recognition of economic changes.
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The personnel costs factor varies by school district based on enrollment. The formula directs funding based on employee salaries and benefits, using historical information and incorporating the cost of living factor.
The size adjustment factor compensates districts for the economies of scale created by differences in district enrollment.
An at-risk factor of 12.0 percent, but no more than 30 percent, is applied to the student population qualifying for the federal free lunch program. As the concentration of this population increases, so does the funding.
On-line funding applies to pupils enrolled in a certified, multi-district on-line program. Pupils in this program are funded at a slightly lower per pupil amount than students attending a traditional school. Currently, the district does not have any pupils who qualify for this funding.
The negative factor acts as a reduction to other existing factors and reduces the statewide total program funding. The negative factor was established in 2010-11 and replaced the prior years’ state fiscal stabilization factor. The negative factor was created to manage reduced sales and income tax revenue at the state level during the most recent recession and has continued every year since. The negative factor is estimated to reduce funding available to public education by $1.17 billion statewide.
In determining the number of students a district has for funding purposes, the students are counted on the official October count date within the school district budget year.
Most districts’ school finance revenue comes from both state and local sources. Property tax is the primary local source of funding. This local source includes a portion of the school district share of specific ownership tax. State per pupil funding makes up the difference between these local sources and the district's total program funding.
Legislation anticipated to be enacted during the 2020 legislative session provides several amendments to school finance for school districts throughout the state. Any adjustments after the session will be updated in the second half of 2020-21 to take into account changes in statewide pupil count and assessed valuations.
• Base per pupil funding. The bill increases base per pupil funding for FY 2020-21 by $132.08 to $7,083.61, which reflects a 1.9 percent inflation rate. • Budget stabilization factor. The bill increases the budget stabilization factor by $601.1 million from $572.4 million in FY 2019-20 to a total of $1.17 billion in FY 2020-21.
Aurora Public Schools’ original expected per pupil revenue as identified in the Fiscal Note tied to House Bill 20-1418 is $8,713. However, to account for more conservative estimates in at-risk funding, the district is estimating per pupil funding at $8,514, a decrease of $502 over the level of funding in 2019-20. The updated per pupil funding will be available in January 2021.
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In 2020–21, the district’s total program funding is budgeted to decrease by 6.8 percent, or $24.2 million over the prior year, before the distribution to district charter schools. The Budget Stabilization Factor continues to have an adverse impact on APS’s budget; state funding has not been restored to the level that would have occurred if the state could fully fund the school finance formula. If sufficient revenue were available in Colorado’s General Fund, APS would receive $9,920 per pupil, compared to the projected amount of $8,514, a decrease of $1,406 per pupil.
In order to balance the state budget and divert more funding to the per pupil funding, the state transferred significant amounts of funding from other state sources. Additionally, the state reduced or eliminated 25 educational grant programs.
Funding sources Schools are funded from three sources: local property tax, vehicle registration fees, known as Specific Ownership Tax (SOT), and state funds. Although the state determines individual school district funding levels, the amount contributed from the three different sources varies according to local assessed property valuation. The districts whose property assessed valuations are lower typically receive a greater portion of funding from the state. The amount received from the state equalization is the amount calculated by the School Finance Act less the local share funding from state ownership taxes and local property taxes from the general fund mill levy described below.
School Finance Act Funding Sources 2020-21:
Approximate Source Amount Percentage Property taxes $ 2,139 25.1% Specific ownership taxes 134 1.6% State equalization 6,241 73.3% Total $ 8,514 100.0%
District Estimates Considering declining funded student enrollments, the district prepares budgets that use conservative revenue assumptions. These assumptions include state per pupil revenue growth based on the inflation rate and modest estimates of district funded pupil count.
The district’s change in per pupil funding before the application of the budget stabilization factor would increase per pupil funding by $223, for a total increase of $8.8 million in total program. However, the district continues to be a declining enrollment district and continues to be impacted by five-year averaging. While the district’s pupil count is expected to decrease by 322, funded pupil count is expected to decrease by 510 because the highest funded pupil count in the five-year average falls off. The decrease in funded pupil count decreases the total program by $5.1 million.
The budget stabilization factor decreases total program by $28.0 million. The budgeted total program funding net decrease is $26.0 million. The charter school distribution increases $1.4 million.
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The Public School Finance Act of 1994 provides state funding for charter schools authorized by the local Board of Education. Funding flows from the state, through the district, and then to the charter schools. Charter schools receive per pupil funding, a proportionate share of local mill levy override funding, state capital construction funding and federal start-up funds, if applicable.
Budgetary Challenges Facing the District The budget for 2020–21 will begin the fiscal year with a sound plan to balance expenditures with available resources and revenues while providing for required reserves. Across all funds, this budget includes appropriations of $931.5 million.
The 2020-21 Proposed Budget allows the district to address pending statutory changes and some important budget priorities in a fiscally responsible manner within the resources projected to be available.
Economic Conditions and Outlook The economic conditions and estimates in the district, Colorado and the country change by the hour. Before the impact of the COVID-19 pandemic, the economy was beginning to feel impacts of the oil and gas sector steep price declines throughout the world, including Saudi Arabia and Russia. The economic impact of the pandemic dramatically adjusted the immediate fiscal declines with rising unemployment and lower consumer spending causing substantial decreases in state funding from income taxes and sales taxes. The state’s May forecast projected a combined general fund revenue shortfall of $3.3 billion in 2019-20 and 2020-21. The state is estimating a dramatic impact to future property tax collections because of state Constitutional provisions.
The length, breadth, and depth of the recession is still in question. The district continues to monitor state forecasts and local property values.
School Allocation Methodology The school allocation methodology refers to the allocation of state and local funds to each district school. The funding formula includes three main factors: base, at-risk and staffing. The base allocation is applied to all students regardless of grade level. The equitable at-risk allocation allocates School Finance Act at-risk funds to schools on a per-pupil basis for students qualified for free and reduced price lunch. The final allocation adds funds to each school, depending on school type, for specific school-level positions.
Base allocation: $4,421 per pupil At-risk allocation: $1,316 per pupil qualifying for free or reduced lunch Staffing: varies by school grade-span
The district provides funding to schools for specific staffing but allows the school leader flexibility in staffing decisions. Positions include principals, assistant principals, TOSAs, secretaries, support clerks, deans, nurses, health paraprofessionals, counselors, kindergarten paraprofessionals and teaching partners. The teaching partner positions are partially funded by Title II.
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The district’s allocation methodology distributes state and local funds based on the characteristics of students and on school grade-span types. The district’s allocation methodology ensures each school receiving Title I assistance receives the same amount it would have regardless of whether the school received Title I assistance. The allocation of state and local funding ensures that the district is compliant with the supplement, not supplant provisions within section 1118(b) of, and referenced throughout, the Every Student Succeeds Act (ESSA).
School-specific Funding Funding for certain activities are provided to schools based on participation. The high schools participating in the ROTC program receive staff supports from the federal government to offset the staff assigned to the program. Some of our schools participate in the International Baccalaureate Programmes and Experiential Learning curriculum. These schools receive budget funds to cover the contract costs and a minimal per pupil funding amount to offset the costs associated with these programs.
Additional Staff Supports Additional supports are funded by various divisions. The Division of Equity in Learning supports include ESS (affective needs and special education teachers, psychologists, speech/language teachers and other special education professions), gifted and talented education, nursing, Medicaid supports for the unmet health needs of all students, mental health support, after school programming, English language acquisition, Culturally & Linguistically Diverse Education, reading interventionists and on-time interventionists. The Division of Support Services supports include transportation, custodial and grounds.
Budget Assumptions As with any plan, the 2020-21 budget is based upon key assumptions. These range from changes in enrollment and per-pupil revenue amounts to assessed valuations, staff costs and benefit rates. Assumptions upon which the 2020-21 budget are based include:
• State per-pupil revenue: $8,514 • Net assessed value of property within APS’ boundaries: $3.2 billion • Total mill levy override revenues based on a 1.1% increase in net assessed valuations: $102 million, an increase of $1.0 million over prior year • Property tax collection rate: 98.5 percent • Decrease in enrollment, excluding district charter schools and preschool: 868 students, a decrease of 2.7%
Given continuing economic uncertainties confronting the nation and Colorado, the APS Leadership Team will continue to work closely with staff and the APS community to ensure the continued financial health of APS while continuing to ensure
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.
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Consolidating Revenues, Expenditures, and Changes in Fund Balance
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JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Budget Statement of Revenues, Expenditures and Changes in Fund Balances Consolidating General Funds For the Budget Year Ending June 30, 2021
Combining General Funds 2020-21 2018-19 2019-20 Special 2020-21 Actual Forecast General Fund Programs Risk CPP Budget Total REVENUES Local: Property taxes 153,850,829 183,150,000 185,199,256 - - - 185,199,256 Specific ownership taxes 15,082,796 15,750,000 15,000,000 - - - 15,000,000 Tuition 1,028,169 748,422 125,000 16,500 - 30,000 171,500 Gifts and grants 51,116 29,921 - 5,000 - - 5,000 Charges for services 5,191,724 7,949,332 9,047,600 - - - 9,047,600 Other 5,535,238 4,582,782 4,300,000 496,260 207,000 - 5,003,260 Rental of buildings 1,167,419 1,179,914 548,625 1,212,500 - - 1,761,125 Net earnings on investments 2,328,560 3,250,000 1,800,000 - 85,000 - 1,885,000 State: State equalization 211,476,666 216,571,925 181,339,750 - - 8,365,330 189,705,080 Vocational education 1,206,662 1,528,169 1,556,000 - - - 1,556,000 Special education 8,462,930 9,551,615 9,717,000 - - - 9,717,000 Grants - 229,246 - - - - - Transportation 1,919,532 1,788,827 1,821,000 - - - 1,821,000 English Language Proficiency Act 6,030,578 6,521,772 6,836,000 - - - 6,836,000 READ Act 3,886,073 2,384,876 2,384,876 - - - 2,384,876 Gifted and talented 384,270 377,142 381,000 - - - 381,000 Federal grants 111,751 100,000 100,000 - - - 100,000 Total revenues 417,714,313 455,693,943 420,156,107 1,730,260 292,000 8,395,330 430,573,697
EXPENDITURES Current: Instruction 193,776,497 205,721,075 204,442,105 3,659,616 - 4,752,619 212,854,340 Pupil support 32,633,910 44,441,155 47,307,004 98,824 - 2,109,394 49,515,222 Instructional staff support 20,499,772 23,452,676 27,423,231 101,338 - 167,719 27,692,288 General administration 6,461,773 5,666,645 6,465,932 26,045 - 500,000 6,991,977 School administration 32,048,934 36,327,288 32,106,809 91,548 - 2,397,687 34,596,044 Business administration 4,623,092 5,380,657 6,315,349 - - - 6,315,349 Operations and maintenance 33,398,155 33,753,773 33,752,388 1,649,983 - - 35,402,371 Transportation services 9,971,232 12,098,313 10,904,334 7,796 - - 10,912,130 Personnel/data/risk management 17,767,779 19,536,446 14,160,593 35,148 6,984,620 - 21,180,361 Other support services 15,059,609 22,162,997 22,266,313 356,097 - - 22,622,410 Facilities acquisition and improvements 474,131 5,599,289 661,248 15,704 - - 676,952 Contingencies and appropriated reserves - - 126,358,738 - 4,534,317 - 130,893,055 Total expenditures 366,714,884 414,140,314 532,164,044 6,042,099 11,518,937 9,927,419 559,652,499 Excess (deficiency) of revenues over (under) expenditures 50,999,429 41,553,629 (112,007,937) (4,311,839) (11,226,937) (1,532,089) (129,078,802)
OTHER FINANCING SOURCES (USES) Transfers out: Nutrition Services (1,486,873) (500,000) (500,000) - - - (500,000) Capital Projects (6,495,130) (6,899,657) (7,949,919) - - - (7,949,919) Nonmajor governmental funds (631,247) (1,128,150) (3,528,969) (632,011) - - (4,160,980) Total other financing sources (uses) (8,613,250) (8,527,807) (20,827,174) 1,316,275 6,900,000 - (12,610,899) Net change in fund balances 42,386,179 33,025,822 (132,835,111) (2,995,564) (4,326,937) (1,532,089) (141,689,701)
Fund balances, beginning of year 66,277,700 108,663,879 132,835,111 2,995,564 4,326,937 1,532,089 141,689,701 Fund balances, end of year 108,663,879 141,689,701 - - - - -
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General Used to account for and report all financial resources not accounted for and reported in another fund, including Nutrition Services, Bond Redemption, Capital Reserve and Building. Any lawful expenditure of the school district, including any expenditure of a nature that could be made from any other fund, may be made from the General Fund.
Typically, categorical programs-such as special education, gifted and talented education, vocational education, transportation and E.L.P.A. (English Language Proficiency Act) are funded by both state categorical revenues and General Fund subsidies. It is recommended that these categorical programs be reported in the General Fund rather than in a special revenue fund (i.e., Grants Fund).
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JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Budget Statement of Revenues, Expenditures and Changes in Fund Balances General Fund For the Budget Year Ending June 30, 2021
2017-18 2018-19 2019-20 2019-20 2020-21 Change over Actual Actual Budget Forecast Budget prior year REVENUES Local: Property taxes 116,235,125 153,850,829 182,438,717 183,150,000 185,199,256 2,049,256 Specific ownership taxes 14,446,509 15,082,796 16,500,000 15,750,000 15,000,000 (750,000) Tuition 139,968 156,813 125,000 185,758 125,000 (60,758) Gifts and grants 150,000 - - 75 - (75) Charges for services 4,027,207 5,191,406 8,000,000 7,949,332 9,047,600 1,098,268 Other 5,428,592 4,249,851 4,382,153 3,604,255 4,300,000 695,745 Rental of buildings - - - 483,677 548,625 64,948 Net earnings on investments 1,841,340 2,206,803 3,000,000 3,150,000 1,800,000 (1,350,000) State: State equalization 194,326,607 203,281,573 207,325,677 207,698,998 181,339,750 (26,359,248) Vocational education 1,561,128 1,206,662 1,528,169 1,528,169 1,556,000 27,831 Special education 8,382,197 8,462,930 9,356,915 9,551,615 9,717,000 165,385 Grants - - 22,824 229,246 - (229,246) Transportation 1,580,675 1,919,532 1,788,827 1,788,827 1,821,000 32,173 English Language Proficiency Act 5,789,488 6,030,578 6,521,772 6,521,772 6,836,000 314,228 READ Act 3,027,751 3,886,073 2,384,876 2,384,876 2,384,876 - Gifted and talented 388,114 384,270 377,142 377,142 381,000 3,858 Federal grants 117,823 111,751 100,000 100,000 100,000 - Total revenues 357,442,524 406,021,867 443,852,072 444,453,742 420,156,107 (24,297,635)
EXPENDITURES Current: Instruction 177,634,605 188,200,131 206,780,051 199,026,069 204,442,105 5,416,036 Pupil support 26,803,890 32,227,214 48,205,941 42,994,407 47,307,004 4,312,597 Instructional staff support 17,636,646 20,421,936 30,380,646 22,971,388 27,423,231 4,451,843 General administration 5,624,019 6,107,904 6,770,953 5,217,024 6,465,932 1,248,908 School administration 29,144,177 28,914,615 37,790,191 33,948,177 32,106,809 (1,841,368) Business administration 4,322,623 4,623,092 6,476,477 5,380,657 6,315,349 934,692 Operations and maintenance 30,368,482 32,384,633 33,649,131 32,859,539 33,752,388 892,849 Transportation services 9,682,365 9,967,574 10,609,472 12,095,985 10,904,334 (1,191,651) Personnel/data/risk management 10,797,928 13,940,438 14,650,095 13,774,648 14,160,593 385,945 Other support services 6,038,168 13,981,799 16,257,130 21,437,528 22,266,313 828,785 Facilities acquisition and improvements 1,495,312 473,368 663,400 5,583,584 661,248 (4,922,336) Contingencies and appropriated reserves - - 115,401,100 - 126,358,738 126,358,738 Total expenditures 319,548,215 351,242,704 527,634,587 395,289,006 532,164,044 136,875,038 Excess (deficiency) of revenues over (under) expenditures 37,894,309 54,779,163 (83,782,515) 49,164,736 (112,007,937) (161,172,673)
OTHER FINANCING SOURCES (USES) Transfers in: General fund (7,480,207) (7,931,137) (7,814,399) (7,926,539) (8,848,286) (921,747) Transfers out: Nutrition Services (500,000) (1,486,873) (500,000) (500,000) (500,000) - Capital Projects (5,835,958) (6,495,130) (6,899,657) (6,899,657) (7,949,919) (1,050,262) Nonmajor governmental funds (460,150) (360,150) (978,150) (978,150) (3,528,969) (2,550,819) Total other financing sources (uses) (14,276,315) (16,273,290) (16,192,206) (16,304,346) (20,827,174) (4,522,828) Net change in fund balances 23,617,994 38,505,873 (99,974,721) 32,860,390 (132,835,111) (165,695,501)
FUND BALANCES: Fund balances, beginning of year 37,850,854 61,468,848 99,974,721 99,974,721 132,835,111 32,860,390 Fund balances, end of year 61,468,848 99,974,721 - 132,835,111 - (132,835,111) Page 32
Special Programs – Carryover Fund This optional sub-fund of the General Fund is used to account for programs of the district such as aquatics, before & after school programs and the district’s vocational building trades program. Financing for these projects is provided through various local revenues and transfers.
Certain programs receive subsidies or allocations from general fund revenues. These programs include ASCENT, instrumental music, drama, visual and performing arts, yearbook, GED testing and destination imagination. Transfer to these programs exceed $1.2 million.
The district utilizes this sub-fund to carryover unspent revenues and transfers within a specific program through subsequent appropriations. As these balances accumulate, other general fund monies may also be paying for similar programs without the ability to carryover unspent appropriations.
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JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Budget Statement of Revenues, Expenditures and Changes in Fund Balances Special Programs Fund (a sub-fund of the General Funds) For the Budget Year Ending June 30, 2021
2017-18 2018-19 2019-20 2019-20 2020-21 Change over Actual Actual Budget Forecast Budget prior year REVENUES Local: Tuition 1,027,171 852,566 675,150 522,875 16,500 (506,375) Gifts and grants 20,025 51,116 15 29,846 5,000 (24,846) Other 1,349,627 1,211,670 941,827 796,493 496,260 (300,233) Rental of buildings 1,202,016 1,167,419 1,018,876 696,237 1,212,500 516,263 Total revenues 3,598,839 3,282,771 2,635,868 2,045,451 1,730,260 (315,191)
EXPENDITURES Current: Instruction 2,260,255 1,881,956 5,148,166 2,000,000 3,659,616 1,659,616 Pupil support 36,299 42,035 108,034 62,018 98,824 36,806 Instructional staff support 19,894 69,069 368,621 135,346 101,338 (34,008) General administration (259) 15,240 30,840 30,840 26,045 (4,795) School administration 440,618 415,749 436,281 400,067 91,548 (308,519) Operations and maintenance 1,032,777 1,013,522 1,145,920 894,234 1,649,983 755,749 Transportation services 2,891 3,658 12,247 2,328 7,796 5,468 Personnel/data/risk management 36,270 12,880 40,250 24,200 35,148 10,948 Other support services 1,022,880 1,077,810 607,984 725,469 356,097 (369,372) Facilities acquisition and improvements (763) 763 15,705 15,705 15,704 (1) Total expenditures 4,850,862 4,532,682 7,914,048 4,290,207 6,042,099 1,751,892 Excess (deficiency) of revenues over (under) expenditures (1,252,023) (1,249,911) (5,278,180) (2,244,756) (4,311,839) (2,067,083)
OTHER FINANCING SOURCES (USES) Transfers in: General fund 1,865,207 2,316,137 2,099,399 2,211,539 1,948,286 (263,253) Transfers out: Nonmajor governmental funds (74,681) (271,097) - (150,000) (632,011) (482,011) Total other financing sources (uses) 1,790,526 2,045,040 2,099,399 2,061,539 1,316,275 (745,264) Net change in fund balances 538,503 795,129 (3,178,781) (183,217) (2,995,564) (2,812,347)
FUND BALANCES ASSIGNED TO: Instructional - carryover, beginning of year 1,845,149 2,383,652 3,178,781 3,178,781 2,995,564 (183,217) Instructional - carryover, end of year 2,383,652 3,178,781 - 2,995,564 - (2,995,564)
The Comprehensive Annual Financial Report for the fiscal years 2017-18 and 2018-19 are an integral part of this statement.
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Risk This optional sub-fund of the general fund allows the district to separate risk management accounting, and maintain a self-balancing set of records specific to risk management insurance reserve requirements for transfers made to the fund. Expenditures in this fund include the cost of risk and casualty insurance premiums and claims, including insurance protection for the District and self-insured property and casualty claims. Funding for the Risk Fund is provided by an allocation from the General Fund to ensure an assigned fund balance of at least $1,500,000. The district's risk management policy includes various forms of loss prevention, control and risk transfer.
JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Budget Statement of Revenues, Expenditures and Changes in Fund Balances Risk Related Activity Fund (a sub-fund of the General Funds) For the Budget Year Ending June 30, 2021
2017-18 2018-19 2019-20 2019-20 2020-21 Change over Actual Actual Budget Forecast Budget prior year REVENUES Local: Other 885,628 73,717 175,000 182,034 207,000 24,966 Net earnings on investments 39,144 121,757 100,000 100,000 85,000 (15,000) Total revenues 924,772 195,474 275,000 282,034 292,000 9,966
EXPENDITURES Current: Instruction 11,001 13,472 - 11,185 - (11,185) School administration - 632 - 5,342 - (5,342) Personnel/data/risk management 5,122,266 3,814,461 5,876,674 5,737,598 6,984,620 1,247,022 Contingencies and appropriated reserves - - 4,197,354 - 4,534,317 4,534,317 Total expenditures 5,133,267 3,828,565 10,074,028 5,754,125 11,518,937 5,764,812 Excess (deficiency) of revenues over (under) expenditures (4,208,495) (3,633,091) (9,799,028) (5,472,091) (11,226,937) (5,754,846)
OTHER FINANCING SOURCES (USES) Transfers in: General fund 5,615,000 5,615,000 5,715,000 5,715,000 6,900,000 1,185,000 Total other financing sources (uses) 5,615,000 5,615,000 5,715,000 5,715,000 6,900,000 1,185,000 Net change in fund balances 1,406,505 1,981,909 (4,084,028) 242,909 (4,326,937) (4,569,846)
FUND BALANCES ASSIGNED TO: Risk related activity, beginning of year 695,614 2,102,119 4,084,028 4,084,028 4,326,937 242,909 Risk related activity, end of year 2,102,119 4,084,028 - 4,326,937 - (4,326,937)
The Comprehensive Annual Financial Report for the fiscal years 2017-18 and 2018-19 are an integral part of this statement.
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Colorado Preschool Program This optional sub-fund of the general fund allows the district to separate the Colorado Preschool Program (CPP) accounting and maintain a self-balancing set of records specific to CPP requirements for allocations of state funding and general fund transfers. Expenditures from the fund shall only be made to pay the costs of providing preschool services directly to children enrolled in the preschool program. Such costs include teacher and paraprofessional salaries and benefits, supplies and materials, home visits, the entire cost of any preschool program contracted services, any associated professional development activities, costs that a district would not otherwise have incurred but for the services provided in conjunction with the five percent of such overhead costs. Any monies remaining in the fund at the end of the year shall remain in the fund.
JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Budget Statement of Revenues, Expenditures and Changes in Fund Balances Colorado Preschool Program (a sub-fund of the General Funds) For the Budget Year Ending June 30, 2021
2017-18 2018-19 2019-20 2019-20 2020-21 Change over Actual Actual Budget Forecast Budget prior year REVENUES Local: Tuition 15,010 18,790 30,000 39,789 30,000 (9,789) Charges for services 318 318 - - - - State: State equalization 6,865,487 8,195,093 8,876,734 8,872,927 8,365,330 (507,597) Total revenues 6,880,815 8,214,201 8,906,734 8,912,716 8,395,330 (517,386)
EXPENDITURES Current: Instruction 3,657,850 3,680,938 5,712,717 4,683,821 4,752,619 68,798 Pupil support 448,252 364,661 2,285,755 1,384,730 2,109,394 724,664 Instructional staff support 66,337 8,767 8,000 345,942 167,719 (178,223) General administration 310,117 338,629 418,781 418,781 500,000 81,219 School administration 2,355,548 2,717,938 1,907,830 1,973,702 2,397,687 423,985 Total expenditures 6,838,104 7,110,933 10,333,083 8,806,976 9,927,419 1,120,443 Excess (deficiency) of revenues over (under) expenditures 42,711 1,103,268 (1,426,349) 105,740 (1,532,089) (1,637,829)
Net change in fund balances 42,711 1,103,268 (1,426,349) 105,740 (1,532,089) (1,637,829)
FUND BALANCES RESTRICTED FOR: CPP, beginning of year 280,370 323,081 1,426,349 1,426,349 1,532,089 105,740 CPP, end of year 323,081 1,426,349 - 1,532,089 - (1,532,089)
The Comprehensive Annual Financial Report for the fiscal years 2017-18 and 2018-19 are an integral part of this statement.
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Special Revenue Funds Used to account for and report the proceeds of special revenue sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects. A separate fund may be used for each restricted source.
The district uses five special revenue funds: • Grants • Nutrition Services • Pupil Activity • Athletic • Medicaid • Pickens Post-Secondary
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Grants This fund is used to record financial transactions for grants received for designated programs funded by federal, state or local sources. This fund includes the CARES Act funding received in 2019-20 as well as the anticipated reimbursement funds from 2020-21.
JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Budget Statement of Revenues, Expenditures and Changes in Fund Balances Grants Fund For the Budget Year Ending June 30, 2021
2017-18 2018-19 2019-20 2019-20 2020-21 Change over Actual Actual Budget Forecast Budget prior year REVENUES Local: Gifts and grants 953,461 1,101,736 5,232,163 4,064,975 4,473,719 408,744 State: Grants 1,988,253 8,308,522 2,912,728 2,708,813 3,031,537 322,724 Federal grants 27,115,343 29,802,394 30,791,582 32,162,685 63,488,748 31,326,063 Total revenues 30,057,057 39,212,652 38,936,473 38,936,473 70,994,004 32,057,531
EXPENDITURES Current: Instruction 13,281,558 19,451,769 14,462,890 16,066,545 14,015,631 (2,050,914) Pupil support 5,673,220 6,935,056 7,244,478 7,869,994 7,184,488 (685,506) Instructional staff support 6,790,928 6,715,202 7,687,268 7,449,253 7,521,957 72,704 General administration 2,717,458 2,497,055 2,651,047 1,819,538 2,389,332 569,794 School administration 115,419 942,716 237,286 228,713 69,759 (158,954) Business administration 105 89,215 23,000 64,738 - (64,738) Operations and maintenance - 378,125 5,000 310,094 310,094 - Transportation services 4,329 180,010 494,700 490,500 3,000 (487,500) Personnel/data/risk management 460,802 629,705 479,541 464,905 479,540 14,635 Other support services 740,625 967,068 1,325,649 1,351,533 1,319,599 (31,934) Food service operations - 161,640 - - - - Facilities acquisition and improvements 272,613 265,091 340,007 340,007 - (340,007) Contingencies and appropriated reserves - - 3,985,607 2,480,653 37,700,604 35,219,951 Total expenditures 30,057,057 39,212,652 38,936,473 38,936,473 70,994,004 32,057,531 Excess (deficiency) of revenues over (under) expenditures ------
Net change in fund balances ------
FUND BALANCES RESTRICTED FOR: Grants, beginning of year ------Grants, end of year ------
The Comprehensive Annual Financial Report for the fiscal years 2017-18 and 2018-19 are an integral part of this statement.
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Nutrition Services This fund is used to record financial transactions related to food service operations, including USDA school breakfast and lunch reimbursements, state reimbursements and paid meals.
JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Budget Statement of Revenues, Expenditures and Changes in Fund Balances Nutrition Services Fund For the Budget Year Ending June 30, 2021
2017-18 2018-19 2019-20 2019-20 2020-21 Change over Actual Actual Budget Forecast Budget prior year REVENUES Local: Charges for services 1,381,614 1,337,434 1,547,882 1,470,517 1,675,000 204,483 Other 7,252 115,751 - 4,978 - (4,978) Net earnings on investments 27,786 57,776 - 63,660 - (63,660) State: Grants 282,769 279,158 237,000 275,485 317,000 41,515 Federal grants 15,325,119 14,166,401 13,806,021 13,945,958 15,556,514 1,610,556 Total revenues 17,024,540 15,956,520 15,590,903 15,760,598 17,548,514 1,787,916
EXPENDITURES Current: Food service operations 16,181,459 16,050,528 22,574,470 20,482,503 20,310,176 (172,327) Total expenditures 16,181,459 16,050,528 22,574,470 20,482,503 20,310,176 (172,327) Excess (deficiency) of revenues over (under) expenditures 843,081 (94,008) (6,983,567) (4,721,905) (2,761,662) 1,960,243
OTHER FINANCING SOURCES (USES) Transfers in: General fund 500,000 1,486,873 500,000 500,000 500,000 - Total other financing sources (uses) 500,000 1,486,873 500,000 500,000 500,000 - Net change in fund balances 1,343,081 1,392,865 (6,483,567) (4,221,905) (2,261,662) 1,960,243
FUND BALANCES RESTRICTED FOR: Nutrition services, beginning of year 3,747,621 5,090,702 6,483,567 6,483,567 2,261,662 (4,221,905) Nutrition services, end of year 5,090,702 6,483,567 - 2,261,662 - (2,261,662)
The Comprehensive Annual Financial Report for the fiscal years 2017-18 and 2018-19 are an integral part of this statement.
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Pupil Activity The fund records funds raised and generated through pupil activities at school sites (clubs, etc.)
JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Budget Statement of Revenues, Expenditures and Changes in Fund Balances Pupil Activities Fund For the Budget Year Ending June 30, 2021
2017-18 2018-19 2019-20 2019-20 2020-21 Change over Actual (1) Actual (1) Budget Forecast Budget prior year REVENUES Local: Pupil activities 2,766,230 2,713,749 2,535,704 2,535,704 2,703,989 168,285 Total revenues 2,766,230 2,713,749 2,535,704 2,535,704 2,703,989 168,285
EXPENDITURES Current: Instruction 2,461,233 2,518,354 4,426,347 2,218,887 4,911,449 2,692,562 Pupil support 28,505 27,342 86,015 86,015 - (86,015) Instructional staff support 19,069 10,948 23,783 23,783 - (23,783) Personnel/data/risk management 8,130 8,298 10,631 10,631 - (10,631) Other support services 21,805 3,343 9,912 9,912 - (9,912) Total expenditures 2,538,742 2,568,285 4,556,688 2,349,228 4,911,449 2,562,221 Excess (deficiency) of revenues over (under) expenditures 227,488 145,464 (2,020,984) 186,476 (2,207,460) (2,393,936)
Net change in fund balances 227,488 145,464 (2,020,984) 186,476 (2,207,460) (2,393,936)
FUND BALANCES RESTRICTED FOR: Fund balances, beginning of year 1,648,032 1,875,520 2,020,984 2,020,984 2,207,460 186,476 Fund balances, end of year 1,875,520 2,020,984 - 2,207,460 - (2,207,460)
The Comprehensive Annual Financial Report for the fiscal years 2017-18 and 2018-19 are an integral part of this statement. (1) Shown for comparison purposes only. A new accounting standard necessitates changing reporting in 2019-20.
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Athletics and Activities This fund is used to record financial transactions related to school-sponsored pupil intrascholastic and interscholastic athletic and other related activities. These activities are supported in whole or in part by revenue from pupils, gate receipts and other fund-raising activities. In compliance with Colorado High School Activities Association (CHSAA), APS offers a wide variety of activities at its schools in which students may participate. APS strives to create a positive and equitable environment in which all qualified student participants are challenged and inspired to meet their greatest potential.
For 2020-21, the district consolidated all expenditures related to athletics and activities into this fund.
JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Budget Statement of Revenues, Expenditures and Changes in Fund Balances Athletic Fund For the Budget Year Ending June 30, 2021
2017-18 2018-19 2019-20 2019-20 2020-21 Change over Actual Actual Budget Forecast Budget prior year REVENUES Local: Pupil activities 373,196 404,988 359,450 359,450 374,600 15,150 Tuition - - - - 61,120 61,120 Other 7,513 1,520 - - 27,000 27,000 Rental of buildings - - - - 20,500 20,500 Total revenues 380,709 406,508 359,450 359,450 483,220 123,770
EXPENDITURES Current: Instruction 777,889 826,737 1,411,743 1,411,743 3,296,547 1,884,804 Pupil support - - - - 140,354 140,354 Instructional staff support - 2,650 3,000 3,000 339,879 336,879 General administration - - - - 90,185 90,185 Business administration 18 3 - - - - Other support services 22,204 - - - 145,224 145,224 Total expenditures 800,111 829,390 1,414,743 1,414,743 4,012,189 2,597,446 Excess (deficiency) of revenues over (under) expenditures (419,402) (422,882) (1,055,293) (1,055,293) (3,528,969) (2,473,676)
OTHER FINANCING SOURCES (USES) Transfers in: General fund 460,150 360,150 978,150 978,150 3,528,969 2,550,819 Total other financing sources (uses) 460,150 360,150 978,150 978,150 3,528,969 2,550,819 Net change in fund balances 40,748 (62,732) (77,143) (77,143) - 77,143
FUND BALANCES ASSIGNED TO: Athletic activity, beginning of year 99,127 139,875 77,143 77,143 - (77,143) Athletic activity, end of year 139,875 77,143 - - - -
The Comprehensive Annual Financial Report for the fiscal years 2017-18 and 2018-19 are an integral part of this statement.
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Medicaid In 1997, the Colorado Legislature enacted legislation authorizing school districts to receive and encumber Medicaid reimbursements. This fund is used to account for Medicaid reimbursements that support local school health and related services. Funding is also intended to increase access to preventive and primary care services for low-income, under-insured and uninsured school-age children.
The Colorado School Health Services (SHS) program administered by the Department of Health Care Policy and Financing administers this program which allows school districts to access federal Medicaid funds for delivering Medicaid-allowable school health services to Medicaid-eligible children. Districts may also receive funding through the Medicaid Administrative Claiming (MAC) component for performing administrative activities which include service coordination, outreach and enrollment and administrative functions that support the SHS program. This enables districts to support local school health and related health services via Medicaid funds without requiring additional state or local expenditures.
Reimbursement received through the SHS program shall be used by the district to provide additional and expanded health services. Services provided are outlined in the district’s Local Service Plan (LSP), which was developed after collaboration with individuals and groups, including parents and staff, Tri-County Department of Health, Children’s Hospital Colorado and other agencies. This LSP has been approved by the board of education, the Medicaid Consortium, and the Colorado Department of Education. An Annual Expenditure Report is submitted each year to the Colorado Department of Education for legislative review.
The district is a member of the Colorado School Medicaid Consortium, which provides technical assistance with claims and billing; software purchases specifically customized for Colorado school districts; ongoing staff training on service and claiming procedures; monthly eligibility statements and tracking reports; cost reporting; and the Random Moment of Time Study.
The program has two different and exclusive components; receiving reimbursements from the federal government for providing IEP health services to Medicaid-eligible students and using these funds to enhance health services to all students. The statute allows districts to be reimbursed through federal matching funds for IEP health services provided by Medicaid-qualified providers to Medicaid-eligible students during school hours. Beginning in the fall of 2020 the School Health Services program in Colorado will be expanded to include reimbursement for health services delivered to students who are not on IEPs.
Matching funds are required to be used to expand health services for all children. Funds are intended to enhance or expand the availability of health services to students and should not be used to fund services that districts are required to deliver under federal or state law. The legislation allows for up to 30% of these reimbursed funds to be used for initiatives to increase access to health care for low-income students.
The intent of this legislation is to: • Support and enhance local school health programs for all students • Increase access to preventive and primary health care services for low-income, uninsured and underinsured children • Improve care coordination between schools and health-care providers • Address unmet health needs of all students in the district
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In addition to those programs already supported in 2013, 2014 and 2015, the 2015-2020 LSP includes the following: • Capital and non-capital support for School-Based Health Centers • Increased Mental, Social and Behavioral health • Increase and support professional nursing services for APS students • Continued support for specialized transportation services • Support district wellness program • Enhance the provision of early childhood screening • Continued support for materials, supplies and professional development for ESS • Continued support of dental, mental health, medical services for uninsured students
The 2020-2025 LSP was submitted to the State for review in the Spring of 2020.
JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Budget Statement of Revenues, Expenditures and Changes in Fund Balances Medicaid Fund For the Budget Year Ending June 30, 2021
2017-18 2018-19 2019-20 2019-20 2020-21 Change over Actual Actual Budget Forecast Budget prior year REVENUES Local: Charges for services - 15,246 - - - - State: Medicaid reimbursements 4,865,074 5,317,574 4,476,000 5,013,650 5,000,000 (13,650) Total revenues 4,865,074 5,332,820 4,476,000 5,013,650 5,000,000 (13,650)
EXPENDITURES Current: Pupil support 3,441,309 4,137,126 13,373,629 5,928,171 11,871,669 5,943,498 Transportation services 41,941 712,561 275,305 303,820 1,082,788 778,968 Personnel/data/risk management - 55 - 136 - (136) Facilities acquisition and improvements 86,221 110,607 - - - - Total expenditures 3,569,471 4,960,349 13,648,934 6,232,127 12,954,457 6,722,330 Excess (deficiency) of revenues over (under) expenditures 1,295,603 372,471 (9,172,934) (1,218,477) (7,954,457) (6,735,980)
Net change in fund balances 1,295,603 372,471 (9,172,934) (1,218,477) (7,954,457) (6,735,980)
FUND BALANCES RESTRICTED FOR: Medicaid, beginning of year 7,504,860 8,800,463 9,172,934 9,172,934 7,954,457 (1,218,477) Medicaid, end of year 8,800,463 9,172,934 - 7,954,457 - (7,954,457)
The Comprehensive Annual Financial Report for the fiscal years 2017-18 and 2018-19 are an integral part of this statement.
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Pickens Post-Secondary This fund is used to account for the tuition-based activities of the Pickens Post-Secondary Fund. Pickens Technical College provides vocational programs offered for post-secondary credit under the standards established by the state board for community college and occupational educations. Pickens Technical College Master Plan Capital Improvement Project Objectives: • Increase access and opportunity for students • Maximize current square footage • Provide space to add new programs
JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Budget Statement of Revenues, Expenditures and Changes in Fund Balances Pickens Post-Secondary Fund For the Budget Year Ending June 30, 2021
2017-18 2018-19 2019-20 2019-20 2020-21 Change over Actual Actual Budget Forecast Budget prior year REVENUES Local: Pupil activities 440,361 503,774 440,000 - 440,000 440,000 Tuition 4,903,552 5,216,217 4,900,000 5,500,000 4,550,000 (950,000) Gifts and grants 278 266 - - - - Charges for services - - - - 23,300 23,300 Other - - - 56,796 219,000 162,204 Total revenues 5,344,191 5,720,257 5,340,000 5,556,796 5,232,300 (324,496)
EXPENDITURES Current: Instruction 2,505,363 2,405,844 3,429,580 3,429,580 4,185,822 756,242 Pupil support 216,082 71,408 187,023 187,023 57,910 (129,113) Instructional staff support 147,798 303,854 9,701,616 728,958 10,258,265 9,529,307 General administration 6,001 1,218 - - - - School administration 51,247 222,180 48,850 48,850 123,751 74,901 Business administration 29,931 256,518 - - 308,792 308,792 Operations and maintenance - - 10,000 10,000 - (10,000) Other support services 15,227 6,505 - - 269,225 269,225 Facilities acquisition and improvements 4,864 - - - - - Total expenditures 2,976,513 3,267,527 13,377,069 4,404,411 15,203,765 10,799,354 Excess (deficiency) of revenues over (under) expenditures 2,367,678 2,452,730 (8,037,069) 1,152,385 (9,971,465) (11,123,850)
OTHER FINANCING SOURCES (USES) Transfers in: General fund 74,681 271,097 - 150,000 632,011 482,011 Total other financing sources (uses) 74,681 271,097 - 150,000 632,011 482,011 Net change in fund balances 2,442,359 2,723,827 (8,037,069) 1,302,385 (9,339,454) (10,641,839)
FUND BALANCES RESTRICTED FOR: Student fees, beginning of year 2,870,883 5,313,242 8,037,069 8,037,069 9,339,454 1,302,385 Student fees, end of year 5,313,242 8,037,069 - 9,339,454 - (9,339,454)
The Comprehensive Annual Financial Report for the fiscal years 2017-18 and 2018-19 are an integral part of this statement.
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Debt Service Fund – Bond Redemption This fund is used to account for the accumulation of property tax revenues for and the payment of principal, interest and related expenses on long-term general obligation debt. The entire fund balance is appropriated for the purpose of scheduled payments of bond principal and interest and the defeasance of outstanding debt.
Outstanding net general obligation debt as of June 30, 2019, is $427.7 million. For more information on the district’s long-term debt, refer to Note 6, Noncurrent Liabilities, in the Notes to the Financial Statements included in the Comprehensive Annual Financial Report (CAFR) for the period ending June 30, 2019 (available online at http://aurorak12.org/about-aps/finances). The note all addresses the computation of the district’s legal debt margin. The debt margin is the limit of bonded indebtedness allowed under state law less general obligations bonds payable. As of June 30, 2019, the district’s legal debt limit is $1.3 billion, and the debt margin is $868.7 million.
JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Budget Statement of Revenues, Expenditures and Changes in Fund Balances Bond Redemption Fund For the Budget Year Ending June 30, 2021
2017-18 2018-19 2019-20 2019-20 2020-21 Change over Actual Actual Budget Forecast Budget prior year REVENUES Local: Property taxes 58,079,898 60,355,675 71,997,092 72,750,000 73,869,015 1,119,015 Other - 303,918 - - - - Net earnings on investments 347,883 894,673 950,000 830,000 830,000 - Total revenues 58,427,781 61,554,266 72,947,092 73,580,000 74,699,015 1,119,015
EXPENDITURES Current: General administration 5,750 10,750 10,750 10,750 10,750 - Debt service: Principal 31,180,000 30,850,000 29,790,000 29,790,000 34,210,000 4,420,000 Interest 23,231,419 21,852,582 20,423,769 20,423,769 18,898,639 (1,525,130) Contingencies and appropriated reserves - - 83,086,752 - 105,299,286 105,299,286 Total expenditures 54,417,169 52,713,332 133,311,271 50,224,519 158,418,675 108,194,156 Excess (deficiency) of revenues over (under) expenditures 4,010,612 8,840,934 (60,364,179) 23,355,481 (83,719,660) (107,075,141)
Net change in fund balances 4,010,612 8,840,934 (60,364,179) 23,355,481 (83,719,660) (107,075,141)
FUND BALANCES RESTRICTED FOR: Debt service, beginning of year 47,512,633 51,523,245 60,364,179 60,364,179 83,719,660 23,355,481 Debt service, end of year 51,523,245 60,364,179 - 83,719,660 - (83,719,660)
The Comprehensive Annual Financial Report for the fiscal years 2017-18 and 2018-19 are an integral part of this statement.
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Capital Project Funds Used to account for and report financial resources that are restricted, committed or assigned to expenditures for the ongoing capital needs of the District.
The district uses two capital project funds: building fund and capital reserve fund.
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Building This fund is used to account for all resources available for acquiring capital sites, buildings and equipment. Examples of such resources include bond sale proceeds, interest, grants, donations and interfund transfers. The district’s funding was provided by the sale of the 2008, 2010 and 2017 General Obligation Bonds and the 2020 Certificates of Participation. Additionally, the proceeds from the BEST grant are accounted for in this fund. Resources available at the end of the fiscal year are restricted for capital projects.
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JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Budget Statement of Revenues, Expenditures and Changes in Fund Balances Building Fund For the Budget Year Ending June 30, 2021
2017-18 2018-19 2019-20 2019-20 2020-21 Change over Actual Actual Budget Forecast Budget prior year REVENUES Local: Gifts and grants 35,000 299,000 500,000 1,100,000 750,000 (350,000) Other - - - 153,973 - (153,973) Net earnings on investments 712,864 3,466,789 2,073,071 1,150,000 500,000 (650,000) State: Grants 5,529,256 4,213,537 250,000 17,680,732 - (17,680,732) Total revenues 6,277,120 7,979,326 2,823,071 20,084,705 1,250,000 (18,834,705)
EXPENDITURES Current: General administration 135,000 11,629 - - - - Business administration 142,377 67,674 57,220 143,000 60,000 (83,000) Personnel/data/risk management 1,302,916 39,878 964,143 1,046,346 904,496 (141,850) Payment to bond escrow agent - 5,406 - - - - Facilities acquisition and improvements 54,724,726 57,310,324 99,157,786 78,543,702 72,089,338 (6,454,364) Debt service: Interest - - - - 199,919 199,919 Total expenditures 56,305,019 57,434,911 100,179,149 79,733,048 73,253,753 (6,479,295) Excess (deficiency) of revenues over (under) expenditures (50,027,899) (49,455,585) (97,356,078) (59,648,343) (72,003,753) (12,355,410)
OTHER FINANCING SOURCES (USES) Debt: Issuance of long-term debt - - - 34,096,099 - (34,096,099) Transfers in: General fund - - - - 199,919 199,919 Total other financing sources (uses) - - - 34,096,099 199,919 (33,896,180) Net change in fund balances (50,027,899) (49,455,585) (97,356,078) (25,552,244) (71,803,834) (46,251,590)
FUND BALANCES RESTRICTED FOR: Capital projects, beginning of year 196,839,562 146,811,663 97,356,078 97,356,078 71,803,834 (25,552,244) Capital projects, end of year 146,811,663 97,356,078 - 71,803,834 - (71,803,834)
The Comprehensive Annual Financial Report for the fiscal years 2017-18 and 2018-19 are an integral part of this statement.
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Capital Reserve This fund accounts for transfers from the General Fund and other revenue sources allocated or earned in this fund. Associated expenditures are for the ongoing capital needs of the District, such as technology, capital projects, deferred maintenance, heating, ventilation, and air conditioning (HVAC) projects, vehicles, and roofing projects.
On September 1, 2016, the district executed a Master Lease Purchase Agreement with JPMorgan Chase Bank in an amount not to exceed $12 million for the purpose of acquiring approximately 80 school buses, and other essential equipment over an approximate five-year period. In lieu of borrowing, the district may strategically allocate general fund dollars to purchase the buses.
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JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Budget Statement of Revenues, Expenditures and Changes in Fund Balances Capital Reserve Fund For the Budget Year Ending June 30, 2021
2017-18 2018-19 2019-20 2019-20 2020-21 Change over Actual Actual Budget Forecast Budget prior year REVENUES Local: Gifts and grants - - 1,247,699 1,626,422 - (1,626,422) Other 35,994 118,101 150,000 46,877 30,000 (16,877) Cash in lieu of land dedication 1,490,347 1,151,926 1,500,000 478,689 1,000,000 521,311 Net earnings on investments 6,937 105,829 92,261 90,500 45,000 (45,500) Total revenues 1,533,278 1,375,856 2,989,960 2,242,488 1,075,000 (1,167,488)
EXPENDITURES Current: General administration - 81,646 - 57,204 - (57,204) Operations and maintenance 711,217 759,639 5,010,225 3,983,478 8,050,949 4,067,471 Transportation services 1,929,699 1,928,749 2,311,797 2,659,092 - (2,659,092) Personnel/data/risk management - - 36,000 36,000 - (36,000) Facilities acquisition and improvements 889,997 3,695,546 9,328,739 6,414,793 3,104,040 (3,310,753) Debt service: Principal 648,300 564,526 796,983 571,982 585,266 13,284 Interest 32,434 119,208 111,751 111,751 98,468 (13,283) Total expenditures 4,211,647 7,149,314 17,595,495 13,834,300 11,838,723 (1,995,577) Excess (deficiency) of revenues over (under) expenditures (2,678,369) (5,773,458) (14,605,535) (11,591,812) (10,763,723) 828,089
OTHER FINANCING SOURCES (USES) Debt: Issuance of long-term debt 3,768,761 - - - - - Transfers in: General fund 5,835,958 6,495,130 6,899,657 6,899,657 7,750,000 850,343 Total other financing sources (uses) 9,604,719 6,495,130 6,899,657 6,899,657 7,750,000 850,343 Net change in fund balances 6,926,350 721,672 (7,705,878) (4,692,155) (3,013,723) 1,678,432
FUND BALANCES RESTRICTED FOR: Capital projects, beginning of year 57,856 6,984,206 7,705,878 7,705,878 3,013,723 (4,692,155) Capital projects, end of year 6,984,206 7,705,878 - 3,013,723 - (3,013,723)
The Comprehensive Annual Financial Report for the fiscal years 2017-18 and 2018-19 are an integral part of this statement.
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Informational Only Fiduciary Funds: The district operates one fiduciary fund. The district is the agent, or fiduciary, for assets that belong to others. The district is responsible for ensuring that the assets reported in the fun are used only for their intended purpose. Additions to the Health Trust Fund are employer and employee contributions for the operations of the self-funded health insurance program. These assets cannot be used to finance district operations and are not included in the governmental funds. The district is not required to and does not provide a budget for this fund.
Trust Fund: Health Trust Fund
JOINT SCHOOL DISTRICT NO. 28-J OF THE COUNTIES OF ADAMS AND ARAPAHOE, COLORADO Statement of Fiduciary Net Position Fiduciary Funds - Trust Fund June 30, 2019
Trust Health Trust ASSETS Cash and investments 1,330,944 Accounts receivable 3,478 Total assets 1,334,422
LIABILITIES Accounts payable 77,750 Total liabilities 77,750
NET POSITION Held in trust for employee benefits 1,256,672 Total net position and liabilities 1,334,422
The Comprehensive Annual Financial Report for the fiscal years 2017-18 and 2018-19 are an integral part of this statement.
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Appendix: Individual School and Division Budgets
Page 52 Instruction
A - 1 Early Childhood Education
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 557,640 572,691 482,577 Support Services - Students - 819 1,109,124 Instructional Staff Support 78,929 628,477 125,164 School Administration 906,327 837,131 322,253
Total $ 1,542,897 $ 2,039,118 $ 2,039,118
Staffing
Licensed 5.50 3.00 3.00 Classified/Admin Professional Technical 18.75 20.00 19.30 Total Staffing 24.25 23.00 22.30
A - 2 Elementary Schools
A - 3 Altura Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,369,945 2,589,748 2,606,893 Support Services - Students 208,067 267,462 405,505 Instructional Staff Support 68,389 104,256 73,542 School Administration 354,162 408,184 274,783
Total $ 3,000,563 $ 3,369,650 $ 3,360,723
Enrollment 461 475 454
Per Pupil Spending $ 6,509 $ 7,094 $ 7,402
Sources School Finance Act* 2,445,189 353,400 3,087,023 Title I 325,550 2,760,129 273,700 READ Act 126,737 143,386 - ELPA 103,087 112,735 - Other - - - Total $ 3,000,563 $ 3,369,650 $ 3,360,723
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 - Licensed 29.15 29.50 31.25 Classified/Admin Professional Technical 8.50 8.75 9.00 Total Staffing 39.65 40.25 41.25
A - 4 Altura Elementary School
Student Information
Enrollment 600 571 544 496 500 461 475
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 66.2% Gifted and Talented 0.6% Special Education 16.9% Free or Reduced Lunch 92.9%
A - 5 Arkansas Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 1,997,618 2,175,628 2,141,946 Support Services - Students 38,983 94,343 90,616 Instructional Staff Support 64,122 68,141 66,625 School Administration 354,349 378,605 318,390
Total $ 2,455,071 $ 2,716,717 $ 2,617,577
Enrollment 496 386 387
Per Pupil Spending $ 4,950 $ 7,038 $ 6,764
Sources School Finance Act* 2,310,468 2,559,269 2,617,577 Title I - - - READ Act 81,317 88,238 - ELPA 63,286 69,210 - Other - - - Total $ 2,455,071 $ 2,716,717 $ 2,617,577
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal - - - Licensed 22.95 22.75 24.80 Classified/Admin Professional Technical 5.44 5.44 4.40 Total Staffing 29.39 29.19 30.20
A - 6 Arkansas Elementary School
Student Information
Enrollment 500 473 449 403 386 400 384
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 34.2% Gifted and Talented 2.4% Special Education 15.6% Free or Reduced Lunch 75.6%
A - 7 Century Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 1,262,347 1,409,973 1,435,956 Support Services - Students 46,243 47,360 173,634 Instructional Staff Support 75,047 91,430 87,765 School Administration 364,306 535,887 385,850
Total $ 1,747,944 $ 2,084,650 $ 2,083,205
Enrollment 233 257 242
Per Pupil Spending $ 7,502 $ 8,111 $ 8,608
Sources School Finance Act* 1,618,157 1,954,863 1,947,405 Title I - - 135,800 READ Act 67,875 67,875 - ELPA 61,912 61,912 - Other - - - Total $ 1,747,944 $ 2,084,650 $ 2,083,205
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal - 1.00 1.00 Licensed 15.75 15.75 16.00 Classified/Admin Professional Technical 6.63 3.88 8.50 Total Staffing 23.38 21.63 26.50
A - 8 Century Elementary School
Student Information
Enrollment 350 302 293 300 267 257 250 233
200
150
100
50
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 30.5% Gifted and Talented 1.1% Special Education 18.9% Free or Reduced Lunch 78.6%
A - 9 Crawford Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,825,040 2,881,402 2,574,984 Support Services - Students 291,782 326,411 307,472 Instructional Staff Support 77,657 78,316 73,873 School Administration 345,504 446,315 390,737
Total $ 3,539,983 $ 3,732,444 $ 3,347,066
Enrollment 456 454 430
Per Pupil Spending $ 7,763 $ 8,221 $ 7,784
Sources School Finance Act* 2,918,285 3,033,684 3,050,966 Title I 367,200 400,900 296,100 READ Act 131,865 163,749 - ELPA 122,633 134,111 - Other - - - Total $ 3,539,983 $ 3,732,444 $ 3,347,066
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 31.75 29.75 29.30 Classified/Admin Professional Technical 9.50 9.50 8.50 Total Staffing 43.25 41.25 39.80
A - 10 Crawford Elementary School
Student Information
Enrollment
700 642 602 600 534
500 458 454
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 67.9% Gifted and Talented 0.4% Special Education 13.3% Free or Reduced Lunch 93.5%
A - 11 Dalton Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,126,799 2,131,041 1,958,956 Support Services - Students 33,861 43,381 34,812 Instructional Staff Support 65,838 73,203 65,924 School Administration 370,096 387,377 388,406
Total $ 2,596,594 $ 2,635,002 $ 2,448,098
Enrollment 456 408 376
Per Pupil Spending $ 5,694 $ 6,458 $ 6,511
Sources School Finance Act* 2,497,725 2,521,636 2,448,098 Title I - - - READ Act 54,944 65,330 - ELPA 43,925 48,036 - Other - - - Total $ 2,596,594 $ 2,635,002 $ 2,448,098
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 22.65 21.70 20.60 Classified/Admin Professional Technical 8.09 8.19 8.30 Total Staffing 32.74 31.89 30.90
A - 12 Dalton Elementary School
Student Information
Enrollment 498 493 482 500 456 408 400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 24.3% Gifted and Talented 1.4% Special Education 13.3% Free or Reduced Lunch 56.3%
A - 13 Dartmouth Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 1,677,157 2,040,248 1,911,601 Support Services - Students 22,694 15,616 40,451 Instructional Staff Support 48,451 91,749 72,126 School Administration 348,748 351,081 387,649
Total $ 2,097,050 $ 2,498,694 $ 2,411,827
Enrollment 299 351 346
Per Pupil Spending $ 7,014 $ 7,119 $ 6,971
Sources School Finance Act* 2,006,196 2,403,004 2,411,827 Title I - - - READ Act 48,351 49,209 - ELPA 42,503 46,481 - Other - - - Total $ 2,097,050 $ 2,498,694 $ 2,411,827
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal - 1.00 1.00 Licensed 18.30 18.85 19.80 Classified/Admin Professional Technical 8.87 10.22 8.90 Total Staffing 28.17 31.07 30.70
A - 14 Dartmouth Elementary School
Student Information
Enrollment 500 428
400 374 351 310 301 300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 30.1% Gifted and Talented 2.1% Special Education 26.1% Free or Reduced Lunch 68.3%
A - 15 Elkhart Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 3,285,850 3,490,716 3,099,425 Support Services - Students 98,862 116,158 94,708 Instructional Staff Support 81,078 101,087 90,626 School Administration 424,984 559,801 438,119
Total $ 3,890,774 $ 4,267,762 $ 3,722,878
Enrollment 570 538 482
Per Pupil Spending $ 6,826 $ 7,933 $ 7,724
Sources School Finance Act* 3,248,124 3,289,774 3,421,878 Title I 415,650 431,300 301,000 READ Act 109,156 115,388 - ELPA 117,844 431,300 - Other - - - Total $ 3,890,774 $ 4,267,762 $ 3,722,878
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 34.75 34.75 31.30 Classified/Admin Professional Technical 11.16 10.72 10.70 Total Staffing 47.91 47.47 44.00
A - 16 Elkhart Elementary School
Student Information
Our students are: English Language Learners 68.9% Gifted and Talented 2.3% Special Education 15.3% Free or Reduced Lunch 92.6%
A - 17 Fulton Academy of Excellence Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,326,592 2,566,437 2,260,632 Support Services - Students 113,994 112,128 107,109 Instructional Staff Support 93,043 112,033 103,746 School Administration 328,398 399,117 387,354
Total $ 2,862,027 $ 3,189,715 $ 2,858,841
Enrollment 383 393 371
Per Pupil Spending $ 7,473 $ 8,116 $ 7,706
Sources School Finance Act* 2,412,684 2,681,256 2,608,241 Title I 258,400 304,950 250,600 READ Act 101,830 106,055 - ELPA 89,113 97,454 - Other - - - Total $ 2,862,027 $ 3,189,715 $ 2,858,841
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal - 1.00 1.00 Licensed 24.75 23.55 23.30 Classified/Admin Professional Technical 9.13 11.05 11.20 Total Staffing 34.88 36.60 36.50
A - 18 Fulton Academy of Excellence Elementary School
Student Information
Enrollment 600 500 500 447 402 386 393 400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 57.9% Gifted and Talented 0.7% Special Education 12.0% Free or Reduced Lunch 93.3%
A - 19 Iowa Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,091,633 2,295,641 2,240,439 Support Services - Students 82,214 31,446 159,704 Instructional Staff Support 58,769 68,175 109,307 School Administration 316,998 435,824 463,549
Total $ 2,549,614 $ 2,831,086 $ 2,972,999
Enrollment 454 466 445
Per Pupil Spending $ 5,616 $ 6,075 $ 6,681
Sources School Finance Act* 2,387,689 2,657,711 2,972,999 Title I - - - READ Act 87,178 91,631 - ELPA 74,747 81,744 - Other - - - Total $ 2,549,614 $ 2,831,086 $ 2,972,999
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 24.78 24.75 23.20 Classified/Admin Professional Technical 7.88 6.38 8.40 Total Staffing 34.66 33.13 33.60
A - 20 Iowa Elementary School
Student Information
Enrollment
540 530 520 520
500 493
480 466 460 454
440
420
400 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 43.3% Gifted and Talented 2.0% Special Education 11.6% Free or Reduced Lunch 73.6%
A - 21 Jewell Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 1,867,391 2,057,251 1,898,327 Support Services - Students 173,796 160,063 109,802 Instructional Staff Support 63,427 73,476 100,623 School Administration 374,520 412,849 385,856
Total $ 2,479,135 $ 2,703,639 $ 2,494,608
Enrollment 369 369 352
Per Pupil Spending $ 6,719 $ 7,327 $ 7,087
Sources School Finance Act* 2,335,630 2,552,203 2,494,608 Title I - - - READ Act 72,526 73,814 - ELPA 70,979 77,622 - Other - - - Total $ 2,479,135 $ 2,703,639 $ 2,494,608
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 22.85 21.75 20.90 Classified/Admin Professional Technical 8.25 7.31 6.40 Total Staffing 33.10 31.06 29.30
A - 22 Jewell Elementary School
Student Information
Enrollment 600
493 500 441 417 400 371 369
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 41.7% Gifted and Talented 3.9% Special Education 14.1% Free or Reduced Lunch 83.0%
A - 23 Kenton Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,415,443 2,621,444 2,463,073 Support Services - Students 148,399 261,658 315,244 Instructional Staff Support 93,664 102,300 108,624 School Administration 348,517 480,498 402,685
Total $ 3,006,023 $ 3,465,900 $ 3,289,626
Enrollment 492 458 407
Per Pupil Spending $ 6,110 $ 7,567 $ 8,083
Sources School Finance Act* 2,358,993 2,815,642 3,289,626 Title I 386,750 412,300 - READ Act 144,320 111,145 - ELPA 115,960 126,813 - Other - - - Total $ 3,006,023 $ 3,465,900 $ 3,289,626
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 29.25 30.75 27.30 Classified/Admin Professional Technical 11.14 10.50 9.60 Total Staffing 42.39 43.25 38.90
A - 24 Kenton Elementary School
Student Information
Enrollment
700 641 589 600 534 492 500 458
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 66.3% Gifted and Talented 1.4% Special Education 14.8% Free or Reduced Lunch 94.3%
A - 25 Lansing Elementary Community School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,028,010 2,214,687 1,989,569 Support Services - Students 28,781 93,819 69,494 Instructional Staff Support 85,616 90,451 73,026 School Administration 376,180 467,005 357,031
Total $ 2,518,587 $ 2,865,962 $ 2,489,120
Enrollment 342 345 324
Per Pupil Spending $ 7,364 $ 8,307 $ 7,682
Sources School Finance Act* 2,132,782 2,455,575 2,296,620 Title I 215,900 240,350 192,500 READ Act 97,434 90,783 - ELPA 72,471 79,254 - Other - - - Total $ 2,518,587 $ 2,865,962 $ 2,489,120
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal - - - Licensed 22.15 23.35 21.50 Classified/Admin Professional Technical 9.88 9.00 9.00 Total Staffing 33.03 33.35 31.50
A - 26 Lansing Elementary Community School
Student Information
Enrollment 500
411 400 353 341 340 345
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 46.0% Gifted and Talented 0.8% Special Education 23.5% Free or Reduced Lunch 89.0%
A - 27 Laredo Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,090,854 2,252,684 2,267,535 Support Services - Students 190,672 194,325 244,014 Instructional Staff Support 101,688 148,644 97,146 School Administration 434,232 735,464 416,850
Total $ 2,817,447 $ 3,331,117 $ 3,025,545
Enrollment 424 426 401
Per Pupil Spending $ 6,645 $ 7,820 $ 7,545
Sources School Finance Act* 2,362,987 2,803,755 2,766,545 Title I 285,600 332,500 259,000 READ Act 79,119 96,722 - ELPA 89,741 98,140 - Other - - - Total $ 2,817,447 $ 3,331,117 $ 3,025,545
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 26.55 24.15 25.60 Classified/Admin Professional Technical 8.13 9.00 7.20 Total Staffing 36.68 35.15 34.80
A - 28 Laredo Elementary School
Student Information
Enrollment 600 513 503 500 445 425 426 400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 56.9% Gifted and Talented 0.9% Special Education 15.2% Free or Reduced Lunch 91.8%
A - 29 Lyn Knoll Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 1,367,607 1,471,072 1,470,667.00 Support Services - Students 152,313 161,173 133,828.00 Instructional Staff Support 70,735 65,298 144,289.00 School Administration 294,588 410,064 360,167.00
Total $ 1,885,244 $ 2,107,607 $ 2,108,951
Enrollment 238 255 245
Per Pupil Spending $ 7,921 $ 8,265 $ 8,608
Sources School Finance Act* 1,590,469 1,890,505 1,968,951 Title I 163,200 74,189 140,000 READ Act 63,735 68,724 - ELPA 67,840 74,189 - Other - - - Total $ 1,885,244 $ 2,107,607 $ 2,108,951
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal - 1.00 1.00 Licensed 15.85 16.75 17.30 Classified/Admin Professional Technical 5.75 6.69 6.70 Total Staffing 22.60 25.44 26.00
A - 30 Lyn Knoll Elementary School
Student Information
Enrollment 400
300 287 266 255 238 238
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 50.2% Gifted and Talented 3.1% Special Education 13.9% Free or Reduced Lunch 89.9%
A - 31 Montview Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,080,904 2,191,507 1,864,765 Support Services - Students 171,802 254,663 87,196 Instructional Staff Support 148,083 83,555 102,950 School Administration 348,157 339,762 385,855
Total $ 2,748,947 $ 2,869,487 $ 2,440,766
Enrollment 355 323 306
Per Pupil Spending $ 7,744 $ 8,884 $ 7,976
Sources School Finance Act* 2,302,382 2,420,627 2,253,866 Title I 268,600 260,300 186,900 READ Act 90,108 92,480 - ELPA 87,857 96,080 - Other - - - Total $ 2,748,947 $ 2,869,487 $ 2,440,766
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal - - 1.00 Licensed 24.75 22.75 18.60 Classified/Admin Professional Technical 12.00 10.00 10.00 Total Staffing 37.75 33.75 30.60
A - 32 Montview Elementary School
Student Information
Enrollment 600
479 500 457 413 400 355 323 300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 58.0% Gifted and Talented 4.0% Special Education 11.4% Free or Reduced Lunch 92.3%
A - 33 Paris Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 1,612,162 1,876,177 1,860,273 Support Services - Students 98,497 33,214 102,983 Instructional Staff Support 56,193 46,018 68,625 School Administration 480,900 731,482 560,994
Total $ 2,247,751 $ 2,686,891 $ 2,592,875
Enrollment 312 327 310
Per Pupil Spending $ 7,204 $ 8,217 $ 8,364
Sources School Finance Act* 1,817,410 2,592,104 2,376,575 Title I 242,250 - 216,300 READ Act 96,701 46,664 - ELPA 91,390 48,123 - Other - - - Total $ 2,247,751 $ 2,686,891 $ 2,592,875
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 3.00 1.00 1.00 Licensed 18.68 20.88 19.70 Classified/Admin Professional Technical 7.13 10.50 9.60 Total Staffing 29.81 33.38 31.30
A - 34 Paris Elementary School
Student Information
Enrollment 500 435
400 378 344 327 310 300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 68.7% Gifted and Talented 0.0% Special Education 11.3% Free or Reduced Lunch 95.8%
A - 35 Park Lane Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 1,316,164 1,455,224 1,479,507 Support Services - Students 169,106 103,177 211,166 Instructional Staff Support 145,407 228,276 86,126 School Administration 348,492 513,888 305,891
Total $ 1,979,169 $ 2,300,565 $ 2,082,690
Enrollment 264 266 246
Per Pupil Spending $ 7,497 $ 8,649 $ 8,466
Sources School Finance Act* 1,632,860 1,993,518 1,931,490 Title I 185,300 185,250 151,200 READ Act 92,306 46,664 - ELPA 68,703 75,133 - Other - - - Total $ 1,979,169 $ 2,300,565 $ 2,082,690
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal - 1.00 - Licensed 18.55 15.85 16.80 Classified/Admin Professional Technical 7.25 8.13 7.60 Total Staffing 26.80 25.98 25.40
A - 36 Park Lane Elementary School
Student Information
Enrollment
400 373 345
295 300 264 266
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 53.6% Gifted and Talented 0.7% Special Education 17.1% Free or Reduced Lunch 87.0%
A - 37 Peoria Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,225,281 2,600,658 2,531,010 Support Services - Students 81,199 93,785 91,168 Instructional Staff Support 104,840 149,611 90,126 School Administration 393,103 443,838 415,340
Total $ 2,804,424 $ 3,287,892 $ 3,127,644
Enrollment 425 425 411
Per Pupil Spending $ 6,599 $ 7,736 $ 7,610
Sources School Finance Act* 2,310,492 2,718,557 2,857,444 Title I 312,800 367,650 270,200 READ Act 82,049 93,328 - ELPA 99,083 108,357 - Other - - - Total $ 2,804,424 $ 3,287,892 $ 3,127,644
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 23.75 23.75 23.80 Classified/Admin Professional Technical 10.88 10.06 10.90 Total Staffing 36.63 35.81 36.70
A - 38 Peoria Elementary School
Student Information
Enrollment 600 566 500 500 458 426 425 400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 71.7% Gifted and Talented 3.7% Special Education 15.6% Free or Reduced Lunch 97.4%
A - 39 Sable Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,186,531 2,391,956 2,138,684 Support Services - Students 184,109 149,052 107,211 Instructional Staff Support 80,946 77,265 77,126 School Administration 359,640 519,651 386,849
Total $ 2,811,227 $ 3,137,924 $ 2,709,870
Enrollment 435 387 346
Per Pupil Spending $ 6,463 $ 8,108 $ 7,832
Sources School Finance Act* 2,332,241 2,586,607 2,473,970 Title I 298,350 344,850 235,900 READ Act 72,526 88,238 - ELPA 108,110 118,229 - Other - - - Total $ 2,811,227 $ 3,137,924 $ 2,709,870
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 24.05 24.65 21.80 Classified/Admin Professional Technical 12.00 12.88 10.10 Total Staffing 38.05 39.53 33.90
A - 40 Sable Elementary School
Student Information
Enrollment 600 532 520 501 500 435 387 400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 68.6% Gifted and Talented 2.2% Special Education 10.1% Free or Reduced Lunch 90.6%
A - 41 Side Creek Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,092,909 2,304,845 2,321,577 Support Services - Students 36,293 42,340 77,674 Instructional Staff Support 79,757 82,403 70,626 School Administration 349,233 499,941 386,849
Total $ 2,558,192 $ 2,929,529 $ 2,856,726
Enrollment 445 453 444
Per Pupil Spending $ 5,749 $ 6,467 $ 6,434
Sources School Finance Act* 2,439,778 2,787,247 2,856,726 Title I - - - READ Act 53,479 71,269 - ELPA 64,935 71,013 - Other - - - Total $ 2,558,192 $ 2,929,529 $ 2,856,726
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 21.66 24.50 25.80 Classified/Admin Professional Technical 6.00 6.13 5.70 Total Staffing 29.66 32.63 33.50
A - 42 Side Creek Elementary School
Student Information
Enrollment 700 591 584 600 483 500 446 453
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 30.6% Gifted and Talented 0.8% Special Education 10.9% Free or Reduced Lunch 64.3%
A - 43 Sixth Avenue Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,307,915 2,357,660 2,197,600 Support Services - Students 87,798 88,536 128,584 Instructional Staff Support 73,195 79,771 83,926 School Administration 422,509 715,334 580,853
Total $ 2,891,417 $ 3,241,301 $ 2,990,963
Enrollment 421 416 395
Per Pupil Spending $ 6,868 $ 7,792 $ 7,572
Sources School Finance Act* 2,410,145 2,682,601 2,748,763 Title I 300,900 342,950 242,200 READ Act 89,375 116,236 - ELPA 90,997 99,514 - Other - - - Total $ 2,891,417 $ 3,241,301 $ 2,990,963
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 24.75 25.75 24.30 Classified/Admin Professional Technical 7.25 9.94 9.90 Total Staffing 34.00 37.69 36.20
A - 44 Sixth Avenue Elementary School
Student Information Enrollment
600 549 484 500 449 420 416 400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 51.9% Gifted and Talented 4.0% Special Education 16.1% Free or Reduced Lunch 90.4%
A - 45 Tollgate Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,519,461 2,680,276 2,763,705 Support Services - Students 203,293 197,500 294,717 Instructional Staff Support 58,305 162,302 105,627 School Administration 344,099 387,027 384,439
Total $ 3,125,157 $ 3,427,105 $ 3,548,488
Enrollment 530 506 475
Per Pupil Spending $ 5,897 $ 6,773 $ 7,471
Sources School Finance Act* 2,955,905 3,237,469 3,278,288 Title I - - 270,200 READ Act 83,515 95,874 - ELPA 85,737 93,762 - Other - - - Total $ 3,125,157 $ 3,427,105 $ 3,548,488
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 31.38 32.50 32.30 Classified/Admin Professional Technical 5.75 4.66 7.70 Total Staffing 39.13 39.16 42.00
A - 46 Tollgate Elementary School
Student Information
Enrollment
600 550 543 547 532 506 500
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 44.9% Gifted and Talented 4.5% Special Education 13.0% Free or Reduced Lunch 86.2%
A - 47 Vassar Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,325,987 2,713,302 2,619,893 Support Services - Students 40,306 53,321 51,973 Instructional Staff Support 88,871 110,721 93,024 School Administration 375,224 439,389 393,291
Total $ 2,830,388 $ 3,316,733 $ 3,158,181
Enrollment 512 491 471
Per Pupil Spending $ 5,528 $ 6,755 $ 6,705
Sources School Finance Act* 2,683,717 3,164,190 3,158,181 Title I - - - READ Act 75,456 74,662 - ELPA 71,215 77,881 - Other - - - Total $ 2,830,388 $ 3,316,733 $ 3,158,181
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 25.75 25.75 25.80 Classified/Admin Professional Technical 9.63 10.00 10.00 Total Staffing 37.38 37.75 37.80
A - 48 Vassar Elementary School
Student Information Enrollment 600 517 521 512 489 491 500
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 31.5% Gifted and Talented 5.4% Special Education 18.3% Free or Reduced Lunch 67.1%
A - 49 Vaughn Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 1,881,211 2,081,222 1,766,885 Support Services - Students 86,355 142,684 169,501 Instructional Staff Support 70,787 82,720 72,926 School Administration 350,960 383,576 397,350
Total $ 2,389,312 $ 2,690,202 $ 2,406,662
Enrollment 321 331 291
Per Pupil Spending $ 7,443 $ 8,127 $ 8,270
Sources School Finance Act* 1,961,303 2,217,165 2,203,662 Title I 250,750 262,200 203,000 READ Act 92,306 117,933 - ELPA 84,953 92,904 - Other - - - Total $ 2,389,312 $ 2,690,202 $ 2,406,662
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 20.35 21.25 17.80 Classified/Admin Professional Technical 8.75 9.31 9.50 Total Staffing 31.10 32.56 29.30
A - 50 Vaughn Elementary School
Student Information
Enrollment 600
487 500 424 400 380 323 331 300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 61.1% Gifted and Talented 1.4% Special Education 15.0% Free or Reduced Lunch 95.3%
A - 51 Virginia Court Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Elementary 2,442,636 2,322,474 2,006,111 Support Services - Students 50,806 63,682 65,763 Counseling Services - 200 200 School Health 43,719 71,259 34,408 School Nurses 526 500 500 Professional Learning - Instructional 108,496 115,871 177,039 Media Center 3,834 2,500 1,500 Administration 408,256 612,402 473,651
Total $ 3,058,272 $ 3,188,888 $ 2,759,172
Enrollment 431 394 357
Per Pupil Spending $ 7,096 $ 8,094 $ 7,729
Sources School Finance Act* 2,542,369 2,715,851 2,544,272 Title I 328,100 262,200 214,900 READ Act 93,038 117,933 - ELPA 94,765 92,904 - Other - - - Total $ 3,058,272 $ 3,188,888 $ 2,759,172
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 28.75 26.75 23.20 Classified/Admin Professional Technical 8.45 8.44 8.30 Total Staffing 39.20 37.19 33.50
A - 52 Virginia Court Elementary School
Student Information
Enrollment 600 522 520 500 500 434 394 400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 58.2% Gifted and Talented 0.9% Special Education 12.3% Free or Reduced Lunch 89.4%
A - 53 Wheeling IB World Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,512,941 2,698,278 3,044,348 Support Services - Students 36,103 36,986 121,911 Instructional Staff Support 128,598 82,701 79,625 School Administration 340,307 398,147 266,933
Total $ 3,017,949 $ 3,216,112 $ 3,512,817
Enrollment 451 465 449
Per Pupil Spending $ 6,692 $ 6,916 $ 7,824
Sources School Finance Act* 2,531,015 2,870,012 3,265,717 Title I 310,250 135,375 247,100 READ Act 87,178 112,842 - ELPA 89,506 97,883 - Other - - - Total $ 3,017,949 $ 3,216,112 $ 3,512,817
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 - Licensed 28.75 27.75 29.80 Classified/Admin Professional Technical 11.13 11.13 14.60 Total Staffing 41.88 40.88 45.40
A - 54 Wheeling IB World Elementary School
Student Information
Enrollment
600 554 512 489 500 450 465
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 51.7% Gifted and Talented 1.2% Special Education 10.3% Free or Reduced Lunch 85.3%
A - 55 Yale Elementary School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,286,527 2,495,950 2,523,051 Support Services - Students 9,856 10,954 2,978 Instructional Staff Support 88,278 91,941 65,626 School Administration 340,131 337,194 354,431
Total $ 2,724,792 $ 2,936,039 $ 2,946,086
Enrollment 445 442 434
Per Pupil Spending $ 6,123 $ 6,643 $ 6,788
Sources School Finance Act* 2,564,804 2,750,453 2,946,086 Title I - - - READ Act 85,712 104,358 - ELPA 74,276 81,228 - Other - - - Total $ 2,724,792 $ 2,936,039 $ 2,946,086
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal - - - Licensed 26.00 24.35 25.80 Classified/Admin Professional Technical 8.13 7.88 9.30 Total Staffing 35.13 33.23 36.10
A - 56 Yale Elementary School
Student Information Enrollment 500 468 458 445 429 442
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 40.9% Gifted and Talented 1.1% Special Education 15.8% Free or Reduced Lunch 80.8%
A - 57 K-8 Schools
A - 58 Aurora Frontier K-8 School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 3,193,394 3,650,409 3,668,082 Support Services - Students 270,647 197,472 264,006 Instructional Staff Support 60,419 500 98,939 School Administration 398,625 498,955 420,586
Total $ 3,923,085 $ 4,347,336 $ 4,451,613
Enrollment 655 663 741
Per Pupil Spending $ 5,989 $ 6,557 $ 6,008
Sources School Finance Act* 3,835,384 4,275,701 4,451,613 Title I - - - READ Act 43,223 22,908 - ELPA 44,478 48,727 - Other - - - Total $ 3,923,085 $ 4,347,336 $ 4,451,613
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 36.75 36.75 41.60 Classified/Admin Professional Technical 5.50 5.25 6.40 Total Staffing 44.25 44.00 50.00
A - 59 Aurora Frontier K-8 School
Student Information
Enrollment 800 677 679 700 667 654 663
600
500
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 21.8% Gifted and Talented 2.9% Special Education 12.1% Free or Reduced Lunch 41.5%
A - 60 Aurora Quest Academy K-8 School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,772,930 3,037,823 2,768,516 Support Services - Students 299,405 329,169 279,568 Instructional Staff Support 122,500 153,786 180,395 School Administration 445,141 520,077 476,728
Total $ 3,639,976 $ 4,040,855 $ 3,705,207
Enrollment 592 594 594
Per Pupil Spending $ 6,149 $ 6,803 $ 6,238
Sources School Finance Act* 3,614,387 4,018,478 3,705,207 Title I - - - READ Act 5,128 - - ELPA 20,461 22,377 - Other - - - Total $ 3,639,976 $ 4,040,855 $ 3,705,207
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 31.25 31.63 32.00 Classified/Admin Professional Technical 6.38 6.38 7.40 Total Staffing 39.63 40.01 41.40
A - 61 Aurora Quest Academy K-8 School
Student Information
Enrollment 700 597 593 598 593 594 600
500
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 6.9% Gifted and Talented 49.2% Special Education 3.5% Free or Reduced Lunch 31.4%
A - 62 Boston K-8 School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,214,994 2,428,116 2,440,825 Support Services - Students 293,316 477,482 423,008 Instructional Staff Support 111,434 158,047 211,304 School Administration 369,377 492,073 576,309
Total $ 2,989,121 $ 3,555,718 $ 3,651,446
Enrollment 401 432 440
Per Pupil Spending $ 7,454 $ 8,231 $ 8,299
Sources School Finance Act* 2,557,970 3,072,751 3,367,946 Title I 278,800 326,800 283,500 READ Act 63,003 97,625 - ELPA 89,348 58,542 - Other - - - Total $ 2,989,121 $ 3,555,718 $ 3,651,446
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 28.13 29.83 30.70 Classified/Admin Professional Technical 7.63 10.56 9.60 Total Staffing 37.76 42.39 42.30
A - 63 Boston K-8 School
Student Information
Enrollment 500 432 405 385 392 398 400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 67.5% Gifted and Talented 1.1% Special Education 13.0% Free or Reduced Lunch 96.1%
A - 64 Clyde Miller K-8 School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,568,463 2,675,157 2,359,378 Support Services - Students 187,351 250,645 266,219 Instructional Staff Support 111,245 109,343 80,624 School Administration 322,001 427,109 418,989
Total $ 3,189,060 $ 3,462,254 $ 3,125,210
Enrollment 469 441 420
Per Pupil Spending $ 6,800 $ 7,851 $ 7,441
Sources School Finance Act* 3,049,190 3,323,948 3,125,210 Title I - - - READ Act 60,805 51,755 - ELPA 79,065 86,551 - Other - - - Total $ 3,189,060 $ 3,462,254 $ 3,125,210
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal - 1.00 1.00 Licensed 30.75 29.75 28.70 Classified/Admin Professional Technical 8.00 7.13 6.00 Total Staffing 39.75 38.88 36.70
A - 65 Clyde Miller K-8 School
Student Information
Enrollment 600 548 540 498 500 469 441
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 46.2% Gifted and Talented 5.5% Special Education 14.8% Free or Reduced Lunch 77.8%
A - 66 Harmony K-8
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures K-8 Schools 2,410,959 Support Services - Students 121,237 Counseling Services 87,501 Professional Learning - Instructional 65,627 Administration 592,712 654,718
Total $ 592,712 $ 3,340,042
Enrollment - 386
Per Pupil Spending - $ 8,653
Sources School Finance Act* 592,712 3,340,042 Title I - - READ Act - - ELPA - - Other - - Total $ 592,712 $ 3,340,042
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 Assistant Principal 1.00 2.00 Licensed 1.00 27.50 Classified/Admin Professional Technical 1.00 9.30 Total Staffing 4.00 39.80
A - 67 Edna & John W. Mosley K-8 School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 3,707,780 4,563,221 4,841,797 Support Services - Students 260,986 357,541 333,167 Instructional Staff Support 79,430 - 142,244 School Administration 467,985 902,070 852,475
Total $ 4,516,180 $ 5,822,832 $ 6,169,683
Enrollment 962 948 962
Per Pupil Spending $ 4,695 $ 6,142 $ 6,413
Sources School Finance Act* 4,316,732 5,596,260 6,169,683 Title I - - - READ Act 91,573 108,600 - ELPA 107,875 117,972 - Other - - - Total $ 4,516,180 $ 5,822,832 $ 6,169,683
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 2.00 3.00 Licensed 48.00 51.25 56.00 Classified/Admin Professional Technical 14.00 16.88 13.90 Total Staffing 64.00 71.13 73.90
A - 68 Edna & John W. Mosley K-8 School
Student Information
Enrollment 1100
1000 960 948 903 900 862 797 800
700
600
500
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 39.0% Gifted and Talented 2.5% Special Education 18.1% Free or Reduced Lunch 69.1%
A - 69 Murphy Creek K-8 School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 3,073,530 3,649,986 3,153,850 Support Services - Students 241,283 275,301 263,506 Instructional Staff Support 109,228 87,907 132,202 School Administration 399,497 335,134 419,486
Total $ 3,823,537 $ 4,348,328 $ 3,969,044
Enrollment 687 697 605
Per Pupil Spending $ 5,566 $ 6,239 $ 6,560
Sources School Finance Act* 3,739,162 4,253,541 3,969,044 Title I - - - READ Act 40,292 46,664 - ELPA 44,083 48,123 - Other - - - Total $ 3,823,537 $ 4,348,328 $ 3,969,044
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 36.13 38.75 36.50 Classified/Admin Professional Technical 4.66 4.63 6.40 Total Staffing 42.79 45.38 44.90
A - 70 Murphy Creek K-8 School
Student Information
Enrollment 800 687 697 700 653 652 661
600
500
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 19.1% Gifted and Talented 7.0% Special Education 13.8% Free or Reduced Lunch 41.3%
A - 71 Vista PEAK Exploratory K-8 School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 4,358,372 5,341,679 4,018,574 Support Services - Students 570,511 649,120 629,343 Instructional Staff Support 121,070 118,044 124,288 School Administration 594,428 687,637 667,904
Total $ 5,644,380 $ 6,796,480 $ 5,440,109
Enrollment 1,060 1,132 827
Per Pupil Spending $ 5,325 $ 6,004 $ 6,578
Sources School Finance Act* 5,445,091 6,585,352 5,440,109 Title I - - - READ Act 104,760 107,752 - ELPA 94,529 103,376 - Other - - - Total $ 5,644,380 $ 6,796,480 $ 5,440,109
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 2.00 2.00 2.00 Licensed 55.03 61.13 49.20 Classified/Admin Professional Technical 16.56 17.38 15.50 Total Staffing 74.59 81.51 67.70
A - 72 Vista PEAK Exploratory K-8 School
Student Information
Enrollment
1200 1132 1100 1061
1000 975 925 900 846
800
700
600
500
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 31.3% Gifted and Talented 3.8% Special Education 9.5% Free or Reduced Lunch 50.5%
A - 73 Middle Schools
A - 74 Aurora Hills Middle School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 3,746,246 3,728,190 3,636,220 Support Services - Students 362,439 382,298 489,306 Instructional Staff Support 57,398 82,530 87,125 School Administration 816,470 914,769 823,872
Total $ 4,982,552 $ 5,107,787 $ 5,036,523
Enrollment 825 777 727
Per Pupil Spending $ 6,039 $ 6,574 $ 6,928
Sources School Finance Act* 4,368,267 4,737,036 4,619,323 Title I 518,500 266,000 417,200 READ Act - - - ELPA 95,785 104,751 - Other - - - Total $ 4,982,552 $ 5,107,787 $ 5,036,523
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 3.00 3.00 3.00 Licensed 45.55 46.25 44.80 Classified/Admin Professional Technical 9.00 8.00 8.00 Total Staffing 58.55 58.25 56.80
A - 75 Aurora Hills Middle School
Student Information
Enrollment 1000 900 907 854 900 820 777 800 700 600 500 400 300 200 100 0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 40.0% Gifted and Talented 2.1% Special Education 14.2% Free or Reduced Lunch 88.2%
A - 76 Columbia Middle School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,661,410 2,960,807 2,993,873 Support Services - Students 272,328 313,233 425,687 Instructional Staff Support 33,278 73,432 76,626 School Administration 1,009,496 1,018,214 912,209
Total $ 3,976,512 $ 4,365,686 $ 4,408,395
Enrollment 737 727 728
Per Pupil Spending $ 5,396 $ 6,005 $ 6,055
Sources School Finance Act* 3,931,560 4,316,527 4,408,395 Title I - - - READ Act - - - ELPA 44,952 49,159 - Other - - - Total $ 3,976,512 $ 4,365,686 $ 4,408,395
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 2.00 2.00 2.00 Licensed 36.88 36.75 39.30 Classified/Admin Professional Technical 7.69 7.87 8.90 Total Staffing 47.57 47.62 51.20
A - 77 Columbia Middle School
Student Information
Enrollment 900 826 794 800 751 738 727 700
600
500
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 22.4% Gifted and Talented 5.4% Special Education 16.8% Free or Reduced Lunch 67.3%
A - 78 East Middle School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 4,080,557 4,334,149 4,161,175 Support Services - Students 621,048 571,627 709,694 Instructional Staff Support 87,953 95,701 69,825 School Administration 1,038,464 1,342,580 1,200,084
Total $ 5,828,022 $ 6,344,057 $ 6,140,778
Enrollment 922 913 884
Per Pupil Spending $ 6,321 $ 6,949 $ 6,947
Sources School Finance Act* 5,077,986 5,522,901 5,629,078 Title I 630,700 690,650 511,700 READ Act - - - ELPA 119,336 130,506 - Other - - - Total $ 5,828,022 $ 6,344,057 $ 6,140,778
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 3.00 3.00 3.00 Licensed 54.75 53.25 52.80 Classified/Admin Professional Technical 14.00 14.00 15.00 Total Staffing 72.75 71.25 71.80
A - 79 East Middle School
Student Information
Enrollment 1100
1022 1020
1000 972
919 913
900
800 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 54.9% Gifted and Talented 2.5% Special Education 16.2% Free or Reduced Lunch 93.0%
A - 80 Mrachek Middle School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 3,381,380 3,823,417 4,296,101 Support Services - Students 512,803 646,675 871,279 Instructional Staff Support 90,050 141,243 117,031 School Administration 688,375 1,237,680 779,483
Total $ 4,672,609 $ 5,849,015 $ 6,063,894
Enrollment 947 971 983
Per Pupil Spending $ 4,934 $ 6,024 $ 6,169
Sources School Finance Act* 4,597,705 5,767,100 6,063,894 Title I - - - READ Act - - - ELPA 74,904 81,915 - Other - - - Total $ 4,672,609 $ 5,849,015 $ 6,063,894
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 3.00 3.00 3.00 Licensed 43.95 46.75 54.80 Classified/Admin Professional Technical 12.00 11.00 11.00 Total Staffing 59.95 61.75 69.80
A - 81 Mrachek Middle School
Student Information
Enrollment 1200
971 1000 947 878 859 847 800
600
400
200
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 31.3% Gifted and Talented 2.2% Special Education 16.0% Free or Reduced Lunch 76.4%
A - 82 North Middle School Health Sciences & Technology Campus
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 3,201,902 2,775,095 2,652,196 Support Services - Students 497,224 474,131 556,699 Instructional Staff Support 56,887 129,328 159,092 School Administration 815,735 1,292,888 727,573
Total $ 4,571,747 $ 4,671,442 $ 4,095,560
Enrollment 725 649 581
Per Pupil Spending $ 6,306 $ 7,198 $ 7,049
Sources School Finance Act* 3,960,501 4,004,204 3,720,360 Title I 502,350 548,150 375,200 READ Act - - - ELPA 108,896 119,088 - Other - - - Total $ 4,571,747 $ 4,671,442 $ 4,095,560
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 2.00 2.00 2.00 Licensed 44.75 39.75 31.80 Classified/Admin Professional Technical 12.00 9.00 10.00 Total Staffing 59.75 51.75 44.80
A - 83 North Middle School Health Sciences & Technology Campus
Student Information
Enrollment 900 842 808 790 800 725
700 649
600
500
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 50.2% Gifted and Talented 2.6% Special Education 16.1% Free or Reduced Lunch 92.6%
A - 84 South Middle School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 3,308,783 3,476,768 3,274,840 Support Services - Students 580,348 661,279 695,980 Instructional Staff Support 85,900 125,659 157,126 School Administration 776,915 916,916 894,183
Total $ 4,751,946 $ 5,180,622 $ 5,022,129
Enrollment 790 758 706
Per Pupil Spending $ 6,015 $ 6,835 $ 7,113
Sources School Finance Act* 4,093,625 4,465,427 4,599,329 Title I 553,350 600,400 422,800 READ Act - - - ELPA 104,971 114,795 - Other - - - Total $ 4,751,946 $ 5,180,622 $ 5,022,129
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 3.00 3.00 3.00 Licensed 43.63 44.75 41.30 Classified/Admin Professional Technical 14.06 11.00 11.50 Total Staffing 61.69 59.75 56.80
A - 85 South Middle School
Student Information
Enrollment 900 827 779 787 800 758 734
700
600
500
400
300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 45.0% Gifted and Talented 3.4% Special Education 16.8% Free or Reduced Lunch 92.0%
A - 86 AWCPA 6-12 School
A - 87 Aurora West College Preparatory Academy
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 4,176,808 4,861,699 3,436,181 Visual Arts 6,528 3,000 3,000 English Language Arts 45,883 144,070 330,136 Foreign Language 189,965 292,464 352,011 Physical Education 125,766 134,017 194,006 Math 204,999 206,784 242,133 Music 5,548 1,500 1,500 Science 7,252 6,000 89,002 Social Studies 132,564 2,000 89,502 Exceptional Student Services 1,013 2,000 2,000 Athletics & Activities 13,573 11,400 57,835 Support Services - Students 759,566 1,305,985 2,075,577 Instructional Staff Support 83,317 89,772 88,001 School Administration 684,942 1,001,898 656,689
Total $ 6,437,724 $ 8,062,589 $ 7,617,573
Enrollment 1,128 1,127 1,096
Per Pupil Spending $ 5,707 $ 7,154 $ 6,950
Sources School Finance Act* 5,476,040 6,970,288 6,920,373 Title I 819,400 936,700 697,200 READ Act - - - ELPA 142,284 155,601 - Other - - - Total $ 6,437,724 $ 8,062,589 $ 7,617,573
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 2.00 3.00 - Licensed 65.00 67.80 64.80 Classified/Admin Professional Technical 17.00 20.00 28.30 Total Staffing 85.00 91.80 94.10
A - 88 Aurora West College Preparatory Academy
Student Information
Enrollment 1350
1301 1300
1245 1250
1200 1175
1150 1126 1127
1100
1050
1000 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 50.0% Gifted and Talented 3.8% Special Education 12.6% Free or Reduced Lunch 94.5%
A - 89 High Schools
A - 90 Aurora Central High School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 324,712 331,235 396,597 Visual Arts 421,676 484,529 526,182 Business 196 - English Language Arts 1,041,666 1,188,497 1,194,108 Foreign Language 675,459 769,094 1,470,782 Health Sciences 5,917 9,631 3,000 Physical Education 405,460 527,262 496,792 Math 1,060,178 1,008,453 1,093,384 Music 154,631 170,986 172,531 Science 880,398 1,116,492 1,223,571 Social Studies 838,659 1,098,089 1,025,076 Computers 6,809 10,000 10,000 Exceptional Student Services 606 1,000 3,000 Athletics & Activities 30,579 90,699 95,438 Support Services - Students 1,350,886 1,572,966 1,736,577 Instructional Staff Support 61,612 214,069 170,904 School Administration 1,281,705 1,862,079 1,536,685
Total $ 8,541,148 $ 10,455,081 $ 11,154,627
Enrollment 1,876 1,916 1,886
Per Pupil Spending $ 4,553 $ 5,457 $ 5,914
Sources School Finance Act* 8,311,517 10,203,959 11,154,627 Title I - - - READ Act - - - ELPA 229,631 251,122 - Other - - - Total $ 8,541,148 $ 10,455,081 $ 11,154,627
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
A - 91 Aurora Central High School
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 5.00 5.00 4.70 Licensed 82.75 96.15 109.30 Classified/Admin Professional Technical 24.00 22.70 18.90 Total Staffing 112.75 124.85 133.90
Student Information
Enrollment
2200 2092 2032 1916 2000 1906 1868 1800
1600
1400
1200
1000
800
600
400
200
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 51.2% Gifted and Talented 2.9% Special Education 13.8% Free or Reduced Lunch 80.8%
A - 92 Gateway High School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 843,974 583,434 423,494 Visual Arts 313,081 350,245 351,808 Business 4,750 - 87,502 Distributive & Marketing Education 80,787 83,000 93,502 English Language Arts 735,134 871,298 836,069 Foreign Language 531,245 617,973 527,311 Health Sciences - 192,760 - Physical Education 295,483 382,861 326,019 Industrial Arts 15,146 155,586 5,000 Math 821,408 682,205 964,322 Music 251,926 258,527 237,305 Science 524,765 588,577 527,012 Social Studies 784,492 879,271 701,016 Computers 22,981 10,150 10,150 Exceptional Student Services 1,748 1,750 1,750 Athletics & Activities 8,921 8,500 45,000 Support Services - Students 1,142,614 1,591,707 1,740,893 Instructional Staff Support 251,422 212,312 125,126 School Administration 1,144,853 1,168,243 1,298,580
Total $ 7,774,729 $ 8,638,399 $ 8,301,859
Enrollment 1,425 1,407 1,352
Per Pupil Spending $ 5,456 $ 6,140 $ 6,140
Sources School Finance Act* 7,628,074 8,478,018 8,301,859 Title I - - - READ Act - - - ELPA 146,655 160,381 - Other - - - Total $ 7,774,729 $ 8,638,399 $ 8,301,859
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
A - 93 Gateway High School
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 4.00 4.00 3.00 Licensed 69.49 66.89 62.40 Classified/Admin Professional Technical 18.50 18.25 25.80 Total Staffing 92.99 90.14 92.20
Student Information
Enrollment 1700 1652 1650
1600 1568 1552 1550
1500
1450 1429 1407 1400
1350
1300
1250 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 37.5% Gifted and Talented 3.2% Special Education 15.1% Free or Reduced Lunch 72.7%
A - 94 Hinkley High School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 462,326 427,339 839,808 Visual Arts 462,470 452,035 439,510 Business 119,875 2,000 2,000 English Language Arts 1,433,226 1,469,013 1,667,538 Foreign Language 874,180 1,042,996 791,518 Physical Education 483,090 532,630 351,508 Math 1,224,188 1,346,226 1,489,534 Music 165,371 158,658 179,004 Science 1,145,827 1,287,631 1,230,028 Social Studies 1,035,495 1,180,061 1,139,526 Computers 68,530 75,884 87,502 Exceptional Student Services 1,903 2,000 89,502 Athletics & Activities 35,567 - 36,705 Support Services - Students 1,275,786 1,324,955 1,626,864 Instructional Staff Support 173,931 92,390 190,493 School Administration 1,479,561 2,040,813 1,559,596
Total $ 10,441,322 $ 11,434,631 $ 11,720,636
Enrollment 2,045 1,959 1,946
Per Pupil Spending $ 5,106 $ 5,837 $ 6,023
Sources School Finance Act* 10,264,680 11,241,456 11,720,636 Title I - - - READ Act - - - ELPA 176,642 193,175 - Other - - - Total $ 10,441,322 $ 11,434,631 $ 11,720,636
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
A - 95 Hinkley High School
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 4.00 3.00 4.00 Licensed 99.75 98.75 98.80 Classified/Admin Professional Technical 24.88 25.88 26.00 Total Staffing 129.63 128.63 129.80
Student Information
Enrollment 2200 2079 2035 2061 2033 2000 1959
1800
1600
1400
1200
1000
800
600
400
200
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 38.4% Gifted and Talented 4.5% Special Education 14.0% Free or Reduced Lunch 82.5%
A - 96 Rangeview High School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 507,606 728,573 1,171,470 Visual Arts 251,661 340,663 352,008 Business 90,784 98,468 88,502 English Language Arts 1,390,047 1,571,563 1,553,435 Foreign Language 558,229 638,701 616,814 Health Sciences 11,933 10,200 10,000 Physical Education 557,534 611,550 559,559 Math 1,434,846 1,510,173 1,384,931 Music 286,987 315,935 271,856 Science 1,276,294 1,537,070 1,409,322 Social Studies 1,086,858 1,216,539 1,097,575 Computers 101,075 49,932 300 Exceptional Student Services 190 900 3,000 Athletics & Activities 50,906 - 28,061 Support Services - Students 1,261,521 1,244,884 1,167,218 Instructional Staff Support 323,223 357,811 384,653 School Administration 1,462,757 1,889,772 1,894,476
Total $ 10,652,449 $ 12,122,734 $ 11,993,180
Enrollment 2,154 2,142 2,133
Per Pupil Spending $ 4,945 $ 5,660 $ 5,623
Sources School Finance Act* 10,600,229 12,065,626 11,993,180 Title I - - - READ Act - - - ELPA 52,220 57,108 - Other - - - Total $ 10,652,449 $ 12,122,734 $ 11,993,180
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
A - 97 Rangeview High School
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 3.00 2.00 4.00 Licensed 96.83 99.94 100.90 Classified/Admin Professional Technical 19.70 20.64 21.60 Total Staffing 120.53 123.58 127.50
Student Information
Enrollment 2400 2249 2192 2200 2123 2151 2142
2000
1800
1600
1400
1200
1000
800
600
400
200
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 15.4% Gifted and Talented 10.3% Special Education 10.6% Free or Reduced Lunch 55.6%
A - 98 Vista PEAK Preparatory High School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 703,911 322,701 193,918 Visual Arts 308,686 396,491 369,727 Business 155,191 88,263 71,257 English Language Arts 755,286 941,123 866,578 Foreign Language 413,249 583,537 578,421 Health Sciences 1,388 - - Physical Education 468,952 505,560 587,904 Math 747,422 813,400 805,076 Music 168,260 213,930 213,025 Science 1,122,324 1,108,759 1,070,767 Social Studies 715,748 624,305 618,409 Computers 35,775 - - Exceptional Student Services 581 2,000 1,000 Athletics & Activities 36,385 22,000 104,917 Support Services - Students 788,329 798,897 911,932 Instructional Staff Support 111,129 51,000 114,900 School Administration 1,131,950 1,711,852 1,228,063
Total $ 7,664,567 $ 8,183,818 $ 7,735,894
Enrollment 1,345 1,372 1,370
Per Pupil Spending $ 5,699 $ 5,965 $ 5,647
Sources School Finance Act* 7,614,243 8,128,784 7,735,894 Title I - - - READ Act - - - ELPA 50,324 55,034 - Other - - - Total $ 7,664,567 $ 8,183,818 $ 7,735,894
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
A - 99 Vista PEAK Preparatory High School
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 2.00 1.00 2.00 Licensed 75.13 73.39 72.90 Classified/Admin Professional Technical 17.00 18.00 17.00 Total Staffing 95.13 93.39 92.90
Student Information
Enrollment 1600
1398 1372 1400 1352 1300
1200 1168
1000
800
600
400
200
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 19.5% Gifted and Talented 8.0% Special Education 8.7% Free or Reduced Lunch 54.4%
A - 100 William Smith High School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 202,800 175,252 164,463 Visual Arts 125,491 144,027 146,952 Business 7,108 - - English Language Arts 394,531 474,205 386,128 Foreign Language 136,741 150,755 149,656 Math 346,844 314,743 313,317 Science 318,685 462,910 460,824 Social Studies 83,479 161,132 159,665 Computers 1,011 - - Exceptional Student Services 16,324 - - Athletics & Activities 1,955 12,000 12,000 Support Services - Students 163,146 102,561 153,880 Instructional Staff Support 98,723 91,000 125,952 School Administration 409,722 447,296 404,396
Total $ 2,306,562 $ 2,535,881 $ 2,477,233
Enrollment 346 364 364
Per Pupil Spending $ 6,666 $ 6,967 $ 6,806
Sources School Finance Act* 2,264,138 2,489,486 2,477,233 Title I - - - READ Act - - - ELPA 42,424 46,395 - Other - - - Total $ 2,306,562 $ 2,535,881 $ 2,477,233
* This includes property taxes, state funds and other taxes and fees that support general education and operating.
A - 101 William Smith High School
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 1.00 1.00 1.00 Licensed 19.75 20.75 20.30 Classified/Admin Professional Technical 3.00 3.00 3.00 Total Staffing 24.75 25.75 25.30
Student Information
Enrollment 400 364 346 320 300 305 300
200
100
0 2015-16 2016-17 2017-18 2018-19 2019-20
Our students are: English Language Learners 21.8% Gifted and Talented 8.3% Special Education 9.1% Free or Reduced Lunch 71.0%
A - 102 Instructional Programs
A - 103 APS Avenues
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 285,170 124,555 90,763 Visual Arts 79,642 92,668 92,666 English Language Arts 479,807 569,827 569,825 Foreign Language 82,443 95,580 95,579 Math 445,175 594,139 594,142 Science 254,684 325,132 418,846 Social Studies 272,104 299,499 299,501 Athletics & Activities - 2,000 2,000 Support Services - Students 737,109 859,787 750,707 Instructional Staff Support 112,479 102,231 102,231 School Administration 379,065 422,289 422,290 Transportation 7,963 10,000 10,000
Total $ 3,135,640 $ 3,497,707 $ 3,448,550
This was a new program in 2018-19.
Staffing
Chief - - - Principal - 1.00 - A/P - 1.00 - Licensed 28.00 29.00 6.00 Classified/Admin Professional Technical 5.00 4.00 29.00 Total Staffing 33.00 35.00 35.00
A - 104 Options School
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 1,479,973 1,834,537 2,005,302 Office/Business Occupations - - 3,180 Support Services - Students 18,240 40,000 32,827 School Administration 548,921 330,428 352,451 Facilities Acquisition & Construction Services - 300,000 300,000
Total $ 2,047,135 $ 2,504,965 $ 2,693,760
Enrollment 1,084 1,100 981
Per Pupil Spending $ 1,889 $ 2,277 $ 2,746
Staffing
Principal - - - Assistant Principal - - - Licensed - - - Classified/Admin Professional Technical 0.50 0.50 0.50 Total Staffing 0.50 0.50 0.50
A - 105 Pickens Technical College
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 702 - - Horticulture 367,127 111,657 107,227 Visual Arts 1,511 - - Executive Internship 342,771 370,471 277,154 Distributive & Marketing Education 290,764 294,860 246,609 Health Sciences 392,506 250,609 263,278 Family & Consumer Preparation 795,161 690,955 634,911 Industrial Arts & Technology Education 1,657,022 1,100,543 1,231,107 Science 177,664 17,380 17,380 Office & Business Occupations 79,528 86,355 61,271 Computers 106,941 43,030 37,951 Athletics & Activities 3,208 - - Support Services - Students 862,185 798,750 919,637 Instructional Staff Support 1,579,314 2,350,203 2,890,185 School Administration 982,122 1,977,292 1,275,632 Vocational Education for Adults 69,818 - 56,000 Building Trades Program 426,214 302,400 300,248
Total 8,134,558 8,394,505 8,318,590
Staffing
Principal 1.00 1.00 1.00 Assistant Principal 5.00 3.00 3.00 Licensed 26.21 25.85 25.30 Classified/Admin Professional Technical 27.26 28.26 32.20 Total Staffing 59.47 58.11 61.50
A - 106 Division of Equity in Learning - Exceptional Student Services
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 477,203 538,618 - Exceptional Student Services 35,084,669 42,725,126 38,421,442 Support Services - Students 11,805,480 17,003,055 12,379,725 Instructional Staff Support 1,420,230 2,226,670 4,262,653 Administration 81,818 92,123 386,695 Administration - 500 - Transportation 1,205,474 1,273,039 1,677,736
Total $ 50,074,874 $ 63,859,131 $ 57,128,251
Staffing
Chief - - - Licensed 441.60 445.28 562.70 Classified/Admin Professional Technical 335.72 243.46 523.50 Total Staffing 777.32 688.74 1,086.20
A - 107 Culturally & Linguistically Diverse Education - ELPA
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Culturally & Linguistically Diverse Education - ELPA - - 5,546,976
Total $ - $ - $ 5,546,976
Staffing
Principal - - - Assistant Principal - - - Licensed - - 64.00 Classified/Admin Professional Technical - Total Staffing - - 64.00
A - 108 READ Act & On Time Intervention
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures READ Act & On Time Intervention - - 4,287,598
Total $ - $ - $ 4,287,598
Staffing
Principal - - - Assistant Principal - - - Licensed - - 49.00 Classified/Admin Professional Technical - Total Staffing - - 49.00
A - 109 School Wide Instructional Expenditures
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Staffing/Enrollment Reserve - 207,456 - Charter Schools mill levy sharing 13,485,548 14,612,280 16,189,972 Substitutes 2,444,781 3,494,224 3,494,224 Mileage 11,829 17,000 - Title I Consolidated School Wide Transfer to Grants Fund 22 (8,328,300) (8,512,475) (7,092,400) Other school-wide staff supports - 115,509 - Misc supplies, equipment and repairs 78,946 - - Fletcher Elementary School 1,291,958 - -
Total $ 8,984,762 $ 9,933,994 $ 12,591,796
A - 110 Division of Superintendent
A - 111 Board of Education
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Support Services - General Administration 113,722 119,253 125,936 District Governance Services 641,331 546,398 539,715
Total $ 755,053 $ 665,651 $ 665,651
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical 1.00 1.00 1.00 Total Staffing 1.00 1.00 1.00
A - 112 Superintendent Direction
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 70,156 110,810 110,905 Instructional Staff Support 15,816 - - Support Services - General Administration 395,624 597,133 605,744 Executive Administration Services 293,900 305,843 298,629 Administration 1,193 1,190 1,101 Support Services - Central Cabinet Level 295,615 319,784 327,343
Total $ 1,072,304 $ 1,334,760 $ 1,343,722
Staffing
Superintendent 1.00 1.00 1.00 Chief 1.00 1.00 1.00 Licensed - - - Classified/Admin Professional Technical 4.00 4.00 4.00 Total Staffing 6.00 6.00 6.00
A - 113 Strategic Management
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Support Services - Students 84,750 - - Instructional Staff Support 50,405 - - Executive Administration Services 84,970 430,708 436,800
Total $ 220,125 $ 430,708 $ 436,800
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical 0.25 0.25 0.25 Total Staffing 0.25 0.25 0.25
A - 114 Autonomous Schools
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 4,432 - - Support Services - Students 59,398 404,793 404,800 Instructional Staff Support 1,112,261 1,289,755 934,081 Support Services - General Administration 14,224 18,000 - Support Services - Central 261,644 250,620 280,568 Communications Services 9,417 12,000 12,000 Charter School Services - - 248,719
Total $ 1,461,376 $ 1,975,168 $ 1,880,168
Staffing
Chief - - - Licensed 1.00 1.00 1.00 Classified/Admin Professional Technical 8.51 15.00 15.00 Total Staffing 9.51 16.00 16.00
A - 115 Centralized Language Services and Communications Office
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instructional Staff Support - 113,885 113,885 Support Services - Central Cabinet Level 256,240 282,583 282,585 Communications Services 1,463,629 1,452,352 1,452,350
Total $ 1,719,869 $ 1,848,820 $ 1,848,820
Staffing
Chief - 1.00 1.00 Licensed - - - Classified/Admin Professional Technical 13.00 12.00 12.00 Total Staffing 13.00 13.00 13.00
A - 116 Internal Auditing Services
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Internal Auditing Services 187,030 225,284 225,284
Total $ 187,030 $ 225,284 $ 225,284
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical 2.00 2.00 2.00 Total Staffing 2.00 2.00 2.00
A - 117 Legal Counseling
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Support Services - General Administration 307,436 339,057 339,057 District Governance Services 11,705 18,901 18,901
Total $ 319,141 $ 357,958 $ 357,958
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical 2.00 2.00 2.00 Total Staffing 2.00 2.00 2.00
A - 118 Division of Equity in Learning
A - 119 Equity in Learning Direction
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 2,156,723 2,044,086 1,370,141 Support Services - Students 111,202 5,506 98,575 Instructional Staff Support 1,235,556 1,720,456 1,691,920 Administration 129,815 360,550 230,000 Support Services - Central Cabinet Level 312,303 395,794 395,796
Total $ 3,945,599 $ 4,526,392 $ 3,786,432
Staffing
Chief 1.00 1.00 1.00 Principal - 1.00 - Licensed - - 1.00 Classified/Admin Professional Technical 13.40 5.00 6.00 Total Staffing 14.40 7.00 8.00
A - 120 Assessment
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instructional Staff Support 846,457 876,003 928,399
Total $ 846,457 $ 876,003 $ 928,399
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical 4.00 4.00 4.00 Total Staffing 4.00 4.00 4.00
A - 121 Assessment Literacy and Instruction
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 311 7,000 7,000 Visual Arts 17,176 2,000 2,000 English Language Arts 4,859 - - Physical Education 9,696 - - Math 2,559 - - Music 11,823 10,117 10,117 Science 10,674 - - Social Studies 7,763 - - Support Services - Students 36 - - Instructional Staff Support 1,972,794 1,532,626 1,565,942
Total $ 2,037,691 $ 1,551,743 $ 1,585,059
Staffing
Chief - - - Licensed 21.50 1.00 1.00 Classified/Admin Professional Technical 1.00 9.60 9.60 Total Staffing 22.50 10.60 10.60
A - 122 Behavior Systems Support
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Support Services - Students 28,379 30,200 501,112 Instructional Staff Support - - 130,141 Executive Administration Services 1,146,655 1,331,702 916,404 Administration - 1,520 -
Total $ 1,175,034 $ 1,363,422 $ 1,547,657
Staffing
Chief - - - Licensed - 5.00 10.00 Classified/Admin Professional Technical 12.00 5.00 4.00 Total Staffing 12.00 10.00 14.00
A - 123 College and Career Success
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Support Services - Students 158,365 133,231 133,233 Instructional Staff Support 1,145,954 1,320,450 1,000,740
Total $ 1,304,319 $ 1,453,681 $ 1,133,973
Staffing
Chief - - - Licensed 1.00 1.00 - Classified/Admin Professional Technical 7.00 10.00 7.00 Total Staffing 8.00 11.00 7.00
A - 124 Culturally and Linguistically Diverse Education
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 147,043 217,819 217,818 English Language Arts 88 - - Exceptional Student Services 135 - - Support Services - Students 61,277 - - Instructional Staff Support 530,354 599,515 599,516 Support Services - General Administration - - - Administration - 3,800 3,800
Total $ 738,897 $ 821,134 $ 821,134
Staffing
Chief - - - Licensed 1.00 - - Classified/Admin Professional Technical 2.10 4.60 4.60 Total Staffing 3.10 4.60 4.60
A - 125 Curriculum and Instruction
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 543,292 - 409,353 English Language Arts 1,642,969 - - Foreign Language 352,387 - - Math 448,414 - - Social Studies 7,341 - - Support Services - Students 4,778 - - Instructional Staff Support 432,086 505,222 684,405 Administration 434 - -
Total $ 3,431,701 $ 505,222 $ 1,093,758
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical 4.00 4.00 3.00 Total Staffing 4.00 4.00 3.00
A - 126 FARE Family, Advocacy, Registration & Engagement
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Support Services - Students 561,861 629,379 683,355 Instructional Staff Support - - 494,617 Support Services - General Administration 446,381 508,927 1,006,307 Administration - - 1,509
Total $ 1,008,242 $ 1,138,306 $ 2,185,788
Staffing
Chief 1.00 1.00 - Principal - 1.00 - Licensed - - 1.00 Classified/Admin Professional Technical 13.40 5.00 19.50 Total Staffing 14.40 7.00 20.50
A - 127 Learning Communities
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instructional Staff Support 191,854 40,000 80,000
Total $ 191,854 $ 40,000 $ 80,000
A - 128 Learning Resources
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instructional Staff Support 1,332,217 1,622,843 1,622,843
Total $ 1,332,217 $ 1,622,843 $ 1,622,843
Staffing
Chief - - - Licensed 5.00 4.00 4.00 Classified/Admin Professional Technical 4.00 4.00 4.00 Total Staffing 9.00 8.00 8.00
A - 129 Mental Health Counseling
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Support Services - Students 572,028 9,251,000 8,540,921 Administration - - 454,965 Support Services - Central 24,523 - -
Total $ 596,551 $ 9,251,000 $ 8,995,886
Staffing
Chief - - - Directors/Administrators - - - Licensed - 31.00 76.20 Classified/Admin Professional Technical - - 9.00 Total Staffing - 31.00 85.20
A - 130 Professional Learning
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures English Language Arts 2,663 146,000 106,001 Foreign Language - 2,025 2,025 Math 400 84,000 84,000 Science 6,066 34,000 34,000 Social Studies 2,742 3,525 3,525 Instructional Staff Support 1,187,811 1,770,256 1,790,053 Administration 139 66,248 738
Total $ 1,199,821 $ 2,106,054 $ 2,020,342
Staffing
Chief - - - Licensed 0.50 7.00 7.00 Classified/Admin Professional Technical 6.00 4.00 3.00 Total Staffing 6.50 11.00 10.00
A - 131 School Health Services
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Budget Budget Budget
Expenditures Support Services - Students 2,250,916 2,134,269 1,663,007
Total $ 2,250,916 $ 2,134,269 $ 1,663,007
Staffing
Chief - - - Licensed 13.00 15.50 14.00 Classified/Admin Professional Technical 2.00 2.00 2.00 Total Staffing 15.00 17.50 16.00
A - 132 School Performance
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instructional Staff Support 1,270,577 1,952,467 1,583,925 Support Services - General Administration 414,511 - -
Total $ 1,685,088 $ 1,952,467 $ 1,583,925
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical - 8.40 9.40 Total Staffing - 8.40 9.40
A - 133 Student Success
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Budget Budget Budget
Expenditures Instructional Staff Support 2,612 5,000,000 - Community Services 3,000 - - Support Services - Students - - 336,513 Instructional Staff Support 64 242,174 252,252 Community Services - - 4,989,922
Total $ 5,676 $ 5,242,174 $ 5,578,687
New program in 2018-19. After School Program merged with Student Success
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical - 2.00 3.00 Total Staffing - 2.00 3.00
A - 134 Student Support Services
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Budget Budget Budget
Expenditures Attendance Services 70 - - School Services 1,210 - -
Total $ 1,280 $ - $ -
Program was only operational in 2017-18
Staffing
Chief - - - Directors/Administrators - - - Licensed - - - Classified/Admin Professional Technical - - - Total Staffing - - -
A - 135 Division of Human Resources
A - 136 Division of Human Resources
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 448,812 - - Support Services - Students 3,760 - - Administration 1,418 - - Support Services - Central Cabinet Level 289,221 333,975 330,767 Human Resources 2,796,767 3,769,151 3,622,359
Total $ 3,539,978 $ 4,103,126 $ 3,953,126
Staffing
Chief 1.00 1.00 1.00 Licensed - - - Classified/Admin Professional Technical 27.00 28.00 29.00 Total Staffing 28.00 29.00 30.00
Additional Budgets
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Employee Related Expenditures Post Retirement Benefits & Insurance 2,211,490 1,972,765 1,972,765 Benefit Fees 404,716 574,500 724,500
Total $ 2,616,206 $ 2,547,265 $ 2,697,265
A - 137 Division of Support Services
A - 138 Support Services Direction
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Athletics & Activities 257 - - Support Services - General Administration 542,647 870,427 874,087 Support Services - Central Cabinet Level 339,354 370,475 366,815 Information Systems Services 338,016 - - Community Services 18,051 - -
Total $ 1,238,325 $ 1,240,902 $ 1,240,902
Staffing
Chief 1.00 1.00 1.00 Licensed - - - Classified/Admin Professional Technical 4.00 6.00 6.00 Total Staffing 5.00 7.00 7.00
A - 139 Athletics and Activities
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Visual Arts 12,098 - - Business 9,702 - - Distributive & Marketing Education 4,827 - - English Language Arts 74,533 - - Health Sciences 7,245 - - Family & Consumer Preparation 7,296 - - Industrial Arts & Technology Education 19,374 - - Math 4,838 - - Music 72,707 - - Science 12,066 - - Office/Business Occupations 2,432 - - Computer Services 2,432 - - Athletics & Activities 2,880,449 2,751,343 - Support Services - Students 168,671 30,028 - Instructional Staff Support 382,565 279,263 - Support Svc. - General Administation 81,389 90,185 -
Total $ 3,742,623 $ 3,150,819 $ -
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical 3.30 3.30 - Total Staffing 3.30 3.30 -
Athletics and Activities moved to Fund 28 in 2020-21
A - 140 Construction Management
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 1,748 - - Operations and Maintenance 1,658,438 840,560 840,560
Total $ 1,660,186 $ 840,560 $ 840,560
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical 7.25 7.25 6.30 Total Staffing 7.25 7.25 6.30
A - 141 Custodial Services
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Operations and Maintenance 10,585,521 12,424,422 12,730,040
Total $ 10,585,521 $ 12,424,422 $ 12,730,040
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical 193.63 205.50 204.50 Total Staffing 193.63 205.50 204.50
A - 142 Exterior Operations
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Operations and Maintenance 1,905,463 2,250,425 2,274,500
Total $ 1,905,463 $ 2,250,425 $ 2,274,500
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical 23.00 27.00 27.00 Total Staffing 23.00 27.00 27.00
A - 143 Maintenance and Operations
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Operations and Maintenance 6,674,865 6,930,228 5,805,930
Total $ 6,674,865 $ 6,930,228 $ 5,805,930
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical 58.60 57.60 57.60 Total Staffing 58.60 57.60 57.60
A - 144 Utilites (Natural & Renewable Resources)
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Operations and Maintenance 8,733,847 8,284,914 9,079,519
Total $ 8,733,847 $ 8,284,914 $ 9,079,519
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical 0.25 - - Total Staffing 0.25 - -
A - 145 Security Services
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Operations and Maintenance 1,457,540 1,632,804 1,620,304 Other Support Services 17,625 10,000 22,500
Total $ 1,475,165 $ 1,642,804 $ 1,642,804
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical 18.00 20.00 20.00 Total Staffing 18.00 20.00 20.00
A - 146 Transportation
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instructional Staff Support 315 - - Operations and Maintenance 489,613 367,568 477,403 Transportation 8,754,137 9,326,433 9,216,598
Total $ 9,244,065 $ 9,694,001 $ 9,694,001
Staffing
Chief - - - Licensed - - - Classified/Admin Professional Technical 134.85 138.00 136.80 Total Staffing 134.85 138.00 136.80
A - 147 Division of Technology
A - 148 Division of Technology
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instructional Staff Support 795,216 977,302 977,302 Operations and Maintenance 863,722 847,000 847,000 Information Systems Services 6,822,540 7,390,480 7,147,710 Building Improvements 14,197 - -
Total $ 8,495,676 $ 9,214,782 $ 8,972,012
Staffing
Chief - 0.80 1.00 Licensed - - - Classified/Admin Professional Technical 42.05 43.60 45.00 Total Staffing 42.05 44.40 46.00
A - 149 Division of Finance
A - 150 Division of Finance
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Expenditures Instruction 49,380 1,200,000 - Support Services - Students 2,274 90,000 90,000 Instructional Staff Support 110,501 182,760 182,760 Support Svc. - General Administration 33,630 43,877 43,412 Executive Administration Services 992,470 1,052,542 762,940 Business & Fiscal Services 3,999,552 5,357,954 5,488,207 Support Services - Business Cabinet Level 294,923 346,757 346,757
Total $ 5,482,730 $ 8,273,890 $ 6,914,076
Staffing
Chief 1.00 1.00 1.00 Licensed - - - Classified/Admin Professional Technical 50.00 51.00 47.50 Total Staffing 51.00 52.00 48.50
Additional Budgets
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2019-20 Actuals Budget Budget
Miscellaneous School Wide Expenditures Land & Building Related 367,080 61,000 61,000 County Treasurers' Property Tax Collection Fees 384,591 475,000 475,000 New school operating expenditures and school-wide adjustments - 1,000,000 - Potential budget adjustments - 1,500,000 - Compensation consulting 730,000 - - Total $ 1,481,671 $ 3,036,000 $ 536,000
A - 151 Districtwide
A - 152 Actual and Appropriated Ending Fund Balances
Budget
Fiscal Year Fiscal Year Fiscal Year 2018-19 2019-20 2020-21 Actuals Budget Budget
Reserves Nonspendable - prepaid items 2,806,030 - - TABOR 11,015,570 13,208,539 12,862,783 Fiscal management 7,283,123 8,805,693 8,575,189 Recover plan reserve - - 10,000,000 School finance act averaging reserve 9,000,000 9,000,000 3,940,657 Two-year reserve set-aside - - 24,294,607 Charter school agreements 800,000 800,000 800,000 Committed - contractual agreement 100,000 200,000 200,000 APS Blueprint and mill levy 28,000,000 30,000,000 15,000,000 Leadership priorities - - 18,789,828 Exceptional student services 1,500,000 2,500,000 5,000,000 Future land purchases and development 2,500,000 4,000,000 1,875,000 Instructional - carryover 500,000 500,000 500,000 Instructional textbook adoption 5,941,426 8,589,131 8,589,131 New school curriculum and supplies 1,200,000 1,200,000 1,200,000 Unassigned 29,328,573 36,597,736 14,731,543 Subtotal $ 99,974,722 $ 115,401,099 $ 126,358,738
Special programs (Fund 17) 3,178,781 - - Risk reserve (Fund 18) 4,084,028 4,197,354 4,534,317 Colorado Preschool Program (Fund 19) 1,426,349 - -
Grant total - all general funds $ 108,663,880 $ 119,598,453 $ 130,893,055
A - 153