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2019-2020 Annual Budget

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2019-2020 Annual Budget ProvoCitySchoolDistrict 280 West 940 North Provo, UT 84604 (801) 374-4800 | www.provo.edu | Annual Budget 2019-20 Provo City School District 280 West 940 North Provo, UT 84604 This book is optimized for onscreen viewing. For best results, choose “two page display” in your pdf reader. II Provo City School DistrictHO SC OL ITY D C IS O T R V KNOWLEDGE I O IS C POWER 280 West 940 North R T P Provo, UT 84604 1 8 9 8 2019-20 Annual Budget For Fiscal Year Ending June 30, 2020 Keith Rittel Superindendent of Schools Stefanie Bryant, CPA Business Administrator III Budget Recognition Association of School Business Officials International(ASBO) The Association of School Business Officials International (ASBO) awarded theMeritorious Budget Award for excellence in the preparation and issuance of a 2018-19 school system annual budget to Provo City School District. The Meritorious Budget Awards Program was designed by ASBO International and school business management professionals to enable school business administration to achieve excellence in budget presentation. The Meritorious Budget Award, sponsored by ING, is only conferred on school systems that have met or exceeded the Meritorious Budget Award Program Criteria. We believe our current FY 2019-20 budget also complies with ASBO’s Meritorious Budget Award standards, and we will be submitting the budget in an effort to win the award again. Note Regarding this Book This book has been designed to act as a resource for the public, students, parents, and employees. It is divided into four sections: Introductory, Organizational, Financial, and Informational. The budget year represented is Fiscal Year 2019-20, although the year might be represented as FY 2020, FY20, or 2019-20, depending on the context of the information being presented and space constraints. These variations of the fiscal year or school year are used interchangeably. The District name may be listed throughout the book as Provo City School District, Provo School District, or in some cases Provo (when compared to other districts), depending on context and space requirements. These names are also used interchangeably. For best results, choose “two-page display” in your pdf viewer. IV V “When teaching and learning are visible, there is a greater likelihood of students reaching higher levels of achievement.” -John Hattie VI INTRODUCTORY SECTION 1 Executive Summary 2 Organizational Component Elected and Appointed Officials 4 Budget Message 6 Goals and Objectives 9 Budget Process 14 Financial Component Revenue & Expense Trends 16 Fund Summaries 19 Informational Component Property Taxes 20 Long-term Debt 21 Enrollment 22 Personnel Resources 23 Benchmark Data 24 ORGANIZATIONAL SECTION 27 The District Entity 28 Voter Precincts 29 Provo School District Elementary School Boundaries 30 District Departments 31 Personnel Staffing 33 Organizational Chart 34 Goals, Planning, and Achievement 36 Long-range 20/20 Plan: Seven Guiding Principles 37 Long-range 20/20 Plan: Imperatives 38 District Improvement Plan: The Provo Way 39 District Improvement Plan: The Planning Process 41 District Improvement Plan: In Action 42 Departmental Goals 45 District Mission Statement 47 The Budgeting Process 48 Significant Laws Affecting this Budget 49 Financial and Budget Administration Policies 51 Budget Development and Review Process 53 Budget Administration and Management Process 54 Balanced Budget: Definition 54 Budget Approval and Adjustment Process 55 Budget Timeline 56 Impact of Planning Processes on the Budget 57 Method of Classifying Revenue & Expenditures 58 Budget Development: Key Factors 59 X District Funds: Description 60 Relationship Between Funds and District Departments 61 Expenditure Functions: An Explanation 62 Major Revenue Sources 64 Revenue Projection Assumptions 65 Major Revenue Sources: State of Utah 66 Major Revenue Sources: Local 70 Major Revenue Sources: Federal 72 Significant Expense Sources 74 FINANCIAL SECTION 76 Financial Schedules and Charts 78 Expenditure Comparison by Function: All Funds 79 Budget Summary: Revenue by Source and Expenditures 80 Expenditures: Fund and Object 81 Budget Summaries Summary of Budgets: All Funds 82 Summary of Budgets: Operating Funds 83 Summary of Budgets: General Fund 84 Summary of Budgets: Capital Projects Fund 85 Summary of Budgets: Debt Service Fund 86 Summary of Budgets: Student Activity Fund 87 Summary of Budgets: Building Reserve Fund 88 Summary of Budgets: Food Service Fund 89 Summary of Budgets: Tax Increment Fund 90 Fund Balance Information GASB 54 Fund Balance Classifications 91 Fund Balance Adjustment Schedule 92 Statement of Changes to Fund Balance (Equity) 93 Major Revenue and Expenditures by Fund: Major Funds 94 Major Revenue and Expenditures: General Fund 95 Major Revenue and Expenditures: Capital Projects Fund 103 Major Revenue and Expenditures: Debt Service Fund 106 Major Revenue and Expenditures by Fund: Non-major Funds 107 Major Revenue and Expenditures: Student Activity Fund 108 Other Financing Sources (Uses): Building Reserve Fund 109 Major Revenue and Expenditures: Food Service Fund 110 Major Revenue and Expenditures: Tax Increment Fund 112 Capital Projects and Debt Service 113 Capital Expenditures: Definition 114 Significant Capital Expenditures: Bond Construction 114 Significant Capital Expenditures: Bond Considerations 115 XI 8 Effect on Operations: Bond Financial Considerations 121 Effect on Operations: Bond Non-Financial Considerations 124 Other Significant Capital Expenditures: Non-routine 125 Capital Improvement Plan: Long-term Outlook 125 Short-Term Capital Improvement List 126 Debt Obligations 128 General Obligation Debt: Actual to Limit 131 INFORMATIONAL SECTION 132 Demographic and Economic Profile 134 Provo: Past and Present 135 Utah Economic Environment 137 Historical Populations: Utah County and Provo City 139 Birth Rates: Utah County - Utah - U.S. 140 Provo: Information and Attractions 141 Largest Employers: Provo, Largest Taxpayers in Utah County 142 Employment Statistics: Utah County 143 Provo City Assessed Valuation & Property Tax Information Assessed Market Value 144 Property Tax Information: Provo 145 City Debt: General Obligation Bonds 151 Debt: Amortization Schedule 152 Statistics and Performance Measures 155 Student Enrollment 156 Personnel Resource Allocation: Full-time Equivalents 160 District Facilities 162 Per Pupil Expenditures 167 Median Class Sizes: State of Utah 168 Student Demographics 169 Demographics: District School Lunch Participation 170 Food Services Program Costs and Data 171 Transportation: Costs and Statistics 172 Innovation: eSchool 173 Compensation: Median Pay Comparison 174 Health Insurance: Cost and Statistics 175 Student Assessment and Performance 176 Student Performance: SAGE 178 Student Performance: Advanced Placement & ACT 192 High School Graduation Rates: 194 Glossary 195 XII Introductory Section 10 Introductory Section Introductory Section Introductory Section 1 Introductory Section Introductory Section Provo City School District Executive Summary FY 2019-20 Introductory Section Introductory Section 2 Introductory Section Introductory Section Provo City School District 3 Introductory Section Introductory Section Organizational Board of Education Top (left to right): Nate Bryson, Julie Rash, McKay Jensen, Melanie Hall Bottom (left to right): Rebecca Nielsen, Jim Pettersson, Jennifer Partridge Introductory Section Introductory Section 4 Provo City School District: Elected and Appointed Officials 2019-20 Introductory Section Introductory Section Jim Pettersson – President Keith Rittel Amelia Earhart Ryan McCarty District 7 Superintendent Canyon Crest Rene Cunningham Email: [email protected] Initial Appointment: 2012 Edgemont Harmony Kartchner Franklin Jason Benson Melanie Hall - Vice President Stefanie Bryant, C.P.A. Lakeview Michael Barker District 2 Business Administrator Provo Peaks Mark Burge Email: [email protected] Initial Appointment: 2014 Provost Dr. Steve Oliverson Rock Canyon Seth Hansen Nate Bryson Doug Finch Spring Creek Jill Franklin District 1 Executive Director of Student Sunset View Chris Chilcoat Board of Education Email: [email protected] Services Timpanogos Carrie Rawlins Wasatch Jess Hansen Gary Wilson School Administration McKay Jensen District Administration Westridge Kim Hawkins District 3 Director of Student Services Centennial Kyle Bates Email: [email protected] Dixon John Anderson Jason Cox Independence Chris Sorensen Executive Director of Provo Boyd McCaffee Jennifer Partridge Human Resources Timpview Dr. Fidel Montero District 4 Email: [email protected] Suraj Syal Director of Special Programs Julie Rash District 5 Alex Judd Email: [email protected] Executive Director of Elementary Education Rebecca Nielsen District 6 Dr. Todd McKee Email: [email protected] Executive Director of Secondary Education Anne-marie Harrison Executive Director of Teaching & The term of office for Board members is Learning four years, beginning on the first Monday in January following the November election. Clay Bingham The term of office of the Superintendent Director of Career Technology and Business Administrator is two years. Education Devyn Dayley Director of Accounting Chad Duncan Director of Technology Support Laura Larsen Director of Food Services Mark Wheeler Director of Facilities 5 Introductory Section Budget Message Dear Patrons: First and foremost, we as a District thank you again for your continued support, input, and guidance. The Introductory Section relationship with the community and local leadership enables
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