Austin Public Schools 401 Third Avenue NW Austin, Minnesota 55912

Appendix

Mark D. Stotts Director of Finance & Operations

Austin Public Schools ∙ 401 Third Avenue NW ∙ Austin, Minnesota 55912

TO: School Board Members Mr. David Krenz, Superintendent FROM: Mark Stotts Director of Finance & Operations DATE: June 9, 2014 RE: 2014/2015 Original Budget

Budgeted Budgeted Fund Balance Budgeted Budgeted Fund Balance Fund 6/30/2014 Revenues Expenses 6/30/2015

GOVERNMENTAL FUNDS General Fund: Restricted $1,084,110 $9,687,446 $9,697,612 $1,073,944 Unassigned 5,358,769 45,158,690 46,028,676 4,488,783 General Fund Total 6,442,879 54,846,136 55,726,288 5,562,727

Food Service Fund 830,215 2,525,748 2,701,110 $654,853 Community Service Fund 292,253 1,815,204 1,802,524 $304,933 Building Construction Fund 1,685,272 0 285,000 $1,400,272 Debt Service Fund 2,522,614 2,795,756 2,636,676 2,681,694 Total - Governmental Funds 5,330,354 7,136,708 7,425,310 5,041,752

TRUST & AGENCY FUNDS Trust Fund 272,257 80,000 80,000 $272,257 Internal Service Fund - Ins. Trust 1047549 7,729,459 7,729,459 $1,047,549 Internal Service Fund - OPEB Trust 2,535,325 0 0 2,535,325 Total Trust & Agency Funds 3,855,131 7,809,459 7,809,459 3,855,131

i TOTAL - ALL FUNDS $15,628,364 $69,792,303 $70,961,057 $14,459,610

The 2014/2015 budget was prepared in accordance with school board decisions. The parameters used to develop the budget are detailed in the presentation materials but are essentially as follows:

1. General education funding, on a per pupil basis, increased from $5,302 per pupil unit in 2013/2014 to $5,831 in 2014/2015. This amounts to a 1.9% increase to the basic formula due to student weighting changes.

2. All-day kindergarten is now fully funded. Kindergarten student weighting went from . 612 in 2013/2014 to 1.0 in 2014/2015.

3. Class sizes remained essentially the same as 2013/2014 levels with the addition of 2 FTE’s of teaching staff.

4. The following positions were added to the budget for the 2014/2015 year:  2.0 classroom teachers  1.0 ELL teacher  2.0 special education teachers  1.0 technology director

5. Enrollment is estimated to increase to 4,667 students in average daily membership. This is a 72 student estimated increase over 2013/2014 (4,595).

6. Non-salary expenditures were adjusted as necessary.

School board policy suggests that the District maintain an unassigned operating fund balance equal to one month’s expenditures. This amounts to approximately $4.6 million. The unreserved/undesignated fund balance, as shown here, does not meet the goal established in policy. However, it is anticipated that there will be enough budgetary savings to adequately meet the policy. Therefore, approval of this budget as submitted fulfills the policy requirements.

ii Attachments: 2014/2015 Original Budget

2014-2015

ORIGINAL BUDGET

ISD #492 AUSTIN, MINNESOTA

iii TABLE OF CONTENTS

I. District Organization 1

II. Strategic Roadmap 2

IV. 2014-2015 Original Budget 3

V. Budget Graphs 4-13

VI. Performance Measures 14

iv The School Board Members for ISD #492 are as follows:

Board Chairperson...... Greg Larson Director...... Dick Lees Vice Chairperson...... Angie Goetz Director...... Don Fox Treasurer...... Don Leathers Director...... Kathy Green Clerk...... Mary Jane Kestner

The 2014-15 Administration Team for ISD #492 is as follows:

Superintendent of Schools...... David Krenz

Director of Finance & Operations...... Mark Stotts

Director of Human Resources...... Bradley Bergstrom Director of Special Services...... Sheri Willrodt Director of Educational Services...... John Alberts

Director of Community Education & Communications...... Amy Baskin

High School Principal...... Katie Baskin Assistant High School Principal...... Andrea Malo Assistant High School Principal...... Stacy Schultz

Middle School Principal...... Jason Senne Assistant Middle School Principal...... David Rezny

5/6 Intermediate School Principal...... Jean McDermott Assistant 5/6 Intermediate School Principal...... Lynn Hemann

Elementary Principals...... Sheila Berger Jeff Roland Edwina Harder Jessica Cabeen Dewitt Schara

E-mail: [email protected] Telephone: (507) 460-1909 Fax: (507) 460-1939 www.austin.k12.mn.us

1 Mission Statement Engaging & empowering ALL learners for life

Core Values Statement In order to advance its mission and vision, the Austin Public Schools is dedicated to the following values, which represent the attitudes, behaviors, and commitments to which it must adhere.

High Expectations--of and from all people all the time Integrity--to have the courage to do what is right in the face of challenges Focus & Purpose--to operate with intention Innovation--to support creative culture, processes and solutions

Vision 2015 Statement

The following statements reflect the vision of the district

All students engaged in and achieving a meaningful educational journey for their future Intentional instruction meeting the needs of each learner in all classrooms Student needs, demographic growth and innovative programming driving district infrastructure A safe, welcoming and enticing school environment for students, staff and families Effective, engaged and satisfied employees Partnership, engagement and open dialogue between all stakeholders Financial stability and sound resource management

Strategic Directions

A. Align district structures, systems and resources to assure college and workforce readiness for ALL students B. Purposefully deliver a guaranteed and viable curriculum and effective instructional practices C. Develop a school culture and competency for ALL students, families and staff across ethnicity and income backgrounds D. Design, fund, implement and support technology as a critical asset for teaching and learning E. Develop a clear and shared understanding by the community of the district and the need for partnership F. Align and efficiently manage district resources to student needs and demographic changes

14-15 Budgeted Revenues/Expenditures

6/30/2014 6/30/2015 Budgeted Budgeted Budgeted Budgeted Fund Balance Revenues Expenditures Gain(Loss) Fund Balance General Fund: Restricted/Reserved - ALC 25,188 1,174,368 1,103,479 70,889 96,077 Restricted/Reserved - Staff Development - 589,448 589,448 - - Restricted/Reserved - Basic Skills - 5,416,153 5,416,153 - - Restricted/Reserved - Gifted & Talented 35,173 65,991 99,090 (33,099) 2,074 Restricted/Reserved - Operating Capital 175,364 1,653,542 1,685,237 (31,695) 143,669 Restricted/Reserved - Deferred Maintenance 72,932 328,301 294,000 34,301 107,233 Restricted/Reserved - Health & Safety (61,575) 459,643 510,205 (50,562) (112,137) Restricted/Reserved - Disabled Access - - - - - Restricted/Reserved - Retirement Separation Benefits/OPEB 837,028 - - - 837,028 Nonspendable - Prepaid Expenses - - - - - Unassigned 5,358,769 45,158,690 46,028,676 (869,986) 4,488,783 Total General Fund 6,442,879 54,846,136 55,726,288 (880,152) 5,562,727

Food Service Fund Nonspendable - Inventory 66,259 - - - 66,259 Restricted/Reserved 763,956 2,525,748 2,701,110 (175,362) 588,594 Total Food Service Fund 830,215 2,525,748 2,701,110 (175,362) 654,853

Community Service Fund: Restricted/Reserved - Community Education 149,461 879,909 794,235 85,674 235,135 Restricted/Reserved - ECFE 24,556 393,946 418,502 (24,556) - Restricted/Reserved - School (Learning) Readiness 20,871 91,635 108,740 (17,105) 3,766 Restricted/Reserved - Adult Basic Ed 28,047 429,714 455,986 (26,272) 1,775 Nonspendable - Prepaid Expenses - - - - - Unassigned 69,318 20,000 25,061 (5,061) 64,257 Total Community Service Fund 292,253 1,815,204 1,802,524 12,680 304,933

Building Constr. Fund Restricted/Reserved - Alternative Fac. Program/Fin.366 - - - - - Restricted 1,685,272 - 285,000 (285,000) 1,400,272 Nonspendable - Prepaid Expenses - - - - - Unassigned - Building Conctrustion - - - - - Total Building Constr. Fund 1,685,272 - 285,000 (285,000) 1,400,272

Debt Service Fund Restricted/Reserved - QZAB Sinking Fund 1,854,785 - - - 1,854,785 Restricted 667,829 2,795,756 2,636,676 159,080 826,909 Total Debt Service Fund 2,522,614 2,795,756 2,636,676 159,080 2,681,694

Trust Fund Unassigned 272,257 80,000 80,000 - 272,257 Total Trust Fund 272,257 80,000 80,000 - 272,257

Internal Service - Insurance Trust Fund Unassigned 1,047,549 7,729,459 7,729,459 - 1,047,549 Total Internal Service Fund - Insur. Trust 1,047,549 7,729,459 7,729,459 - 1,047,549

Internal Service OPEB Fund Unassigned 2,535,325 - - - 2,535,325 Total Internal Service OBEB Fund 2,535,325 - - - 2,535,325

15,628,364 69,792,303 70,961,057 (1,168,754) 14,459,610

3 OTHER MISC. 2.97% FEDERAL LOCAL LEVY AIDS 6.26% 3.70%

STATE AIDS 87.07%

LOCAL LEVY STATE AIDS FEDERAL AIDS OTHER MISC.

2014-2015 ORIGINAL BUDGET GENERAL FUND REVENUES AND PERCENTAGE BY SOURCE

ORIGINAL AMENDED ACTUAL 14-15 14-15 13-14 13-14 12-13 12-13 REVENUE SOURCES BUDGET PERCENT BUDGET PERCENT REVENUE PERCENT LOCAL LEVY 3,432,208 6.26% 3,686,090 6.85% 3,912,263 7.70% STATE AIDS 47,754,404 87.07% 44,046,409 81.87% 42,512,090 83.65% FEDERAL AIDS 2,031,602 3.70% 2,773,013 5.15% 2,216,344 4.36% OTHER MISC. 1,627,922 2.97% 3,297,367 6.13% 2,178,423 4.29%

TOTAL REVENUES 54,846,136 100% 53,802,879 100% 50,819,119 100.00%

4 OTHER FIXED COSTS & TRANSFERS ADMINISTRATION SITES & BUILDINGS 1.11% 4.75% 12.21% PUPIL SUPPORT DISTRICT SUPPORT 7.50% 4.74%

INSTRUCTIONAL SUPPORT 3.43%

GENERAL FUND RAISING 0.00% REGULAR INSTRUCTION 44.16%

SPECIAL EDUCATION 20.37%

VOCATIONAL INSTRUCTION 1.73%

ADMINISTRATION DISTRICT SUPPORT REGULAR INSTRUCTION VOCATIONAL INSTRUCTION SPECIAL EDUCATION GENERAL FUND RAISING INSTRUCTIONAL SUPPORT PUPIL SUPPORT SITES & BUILDINGS OTHER FIXED COSTS & TRANSFERS

2014-2015 ORIGINAL BUDGET GENERAL FUND EXPENSES AND PERCENTAGE BY PROGRAM

ORIGINAL AMENDED ACTUAL 14-15 14-15 13-14 13-14 12-13 12-13 PROGRAM EXPENSES BUDGET PERCENT BUDGET PERCENT EXPENSES PERCENT ADMINISTRATION 2,640,304 4.75% 2,682,150 4.80% 2,556,159 5.05% DISTRICT SUPPORT 2,634,646 4.74% 2,188,088 3.91% 1,906,070 3.76% REGULAR INSTRUCTION 24,543,266 44.16% 26,668,413 47.68% 23,031,640 45.46% VOCATIONAL INSTRUCTION 958,993 1.73% 1,051,358 1.88% 994,559 1.96% SPECIAL EDUCATION 11,322,513 20.37% 11,184,089 20.00% 10,487,758 20.70% GENERAL FUND RAISING - 0.00% - 0.00% - 0.00% INSTRUCTIONAL SUPPORT 1,905,069 3.43% 2,013,990 3.60% 1,328,124 2.62% PUPIL SUPPORT 4,165,481 7.50% 3,937,401 7.04% 3,580,927 7.07% SITES & BUILDINGS 6,787,960 12.21% 5,748,030 10.28% 5,539,043 10.93% OTHER FIXED COSTS & TRANSFERS 614,484 1.11% 452,802 0.81% 1,238,372 2.44%

SUBTOTAL PROGRAM EXPENSES 55,572,716 100.00% 55,926,321 100.00% 50,662,651 100.00%

TRANSFERS 153,572 153,572 153,572

TOTAL PROGRAM EXPENSES+TRANSFERS 55,726,288 56,079,893 50,816,223

5 RESALE DEBT SERVICE 0.07% 0.00% OTHER EXPENSE 0.18%

CAPITAL EXPENDITURES 5.85%

SUPPLIES/MATERIALS 3.26%

PURCHASED SERVICES 9.51%

SALARIES 57.04%

EMPLOYEE BENEFITS 24.08%

SALARIES EMPLOYEE BENEFITS PURCHASED SERVICES SUPPLIES/MATERIALS

CAPITAL EXPENDITURES RESALE DEBT SERVICE OTHER EXPENSE

2014-2015 ORIGINAL BUDGET GENERAL FUND EXPENSES AND PERCENTAGE BY OBJECT

ORIGINAL AMENDED ACTUAL 14-15 14-15 13-14 13-14 12-13 12-13 OBJECT EXPENSES BUDGET PERCENT BUDGET PERCENT EXPENSES PERCENT SALARIES 31,694,022 57.04% 30,904,028 55.26% 28,857,249 58.11% EMPLOYEE BENEFITS 13,381,471 24.08% 12,669,911 22.65% 11,145,294 22.44% PURCHASED SERVICES 5,286,669 9.51% 5,551,874 9.93% 5,148,012 10.37% SUPPLIES/MATERIALS 1,809,229 3.26% 2,649,734 4.74% 1,762,729 3.55% CAPITAL EXPENDITURES 3,250,639 5.85% 4,007,318 7.17% 2,634,817 5.31% RESALE 38,263 0.07% 44,276 0.08% 39,092 0.08% DEBT SERVICE - 0.00% - 0.00% 10,179 0.02% OTHER EXPENSE 101,553 0.18% 99,180 0.18% 65,279 0.13% OTHER FINANCING USES - 0.00% - 0.00% - 0.00%

SUBTOTAL OBJECT EXPENSES 55,561,846 100.00% 55,926,321 100.00% 49,662,652 100.00%

TRANSFERS 164,442 153,572 1,153,571

TOTAL OBJECT EXPENSES+TRANSFERS 55,726,288 56,079,893 50,816,224

6 FALL K-12 ENROLLMENT AND PERCENT CHANGES

5,500 1.47% 5,000 2.81% 1.19% 1.51% 1.16% 4,500 2.87% 4504 4625 4825 4,000 4451 4572 4755 3,500 3,000 2,500 2,000 1,500 1,000 500 - 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

FALL ENROLLMENT PERCENT CHANGE

7 UNDESIGNATED GENERAL FUND BALANCE (Actual Compared to Board Policy)

ACTUAL UNDES. GENERAL FUND BALANCE AS % OF EXP FUND BALANCE POLICY PERCENTAGE

20.0% 18.88% 18.33% 18.26% 18.27% 18.0% 16.0% 14.0% 13.72% 12.0% 11.73% 9.75% 10.0% 9.45% 8.33% 8.33% 8.33% 8.33% 8.33% 8.33% 8.33% 8.33% 8.0% 6.0% 4.0% 2.0% 0.0% 2008 2009 2010 2011 2012 2013 2014 2015 Budget Budget NOTE: TRANSFERS EXCLUDED FROM EXPENDITURE CALCULATION

TOTAL GENERAL FUND BALANCE (Actual Compared to Board Policy)

ACTUAL GENERAL FUND BALANCEChart AS % OF Title EXP FUND BALANCE POLICY PERCENTAGE 20.00% 18.39% 18.00% 17.16% 16.52% 16.00% 15.99% 14.00% 13.89% 12.00% 11.82% 9.98% 10.00% 9.53% 8.33% 8.33% 8.33% 8.33% 8.33% 8.33% 8.33% 8.33% 8.00% 6.00% 4.00% 2.00% 0.00% 2008 2009 2010 2011 2012 2013 2014 2015 Budget Budget

NOTE: TRANSFERS EXCLUDED FROM EXPENDITURE CALCULATION

8 FOOD SERVICES (FUND 02)

STATE AIDS 3.25%

PUPIL SALES & MISC. 30.18%

FEDERAL AIDS 66.58%

STATE AIDS FEDERAL AIDS PUPIL SALES & MISC.

2014-2015 ORIGINAL BUDGET FOOD SERVICE REVENUES AND PERCENTAGE BY SOURCE

ORIGINAL AMENDED ACTUAL 14-15 14-15 13-14 13-14 12-13 12-13 REVENUE SOURCES BUDGET PERCENT BUDGET PERCENT EXPENSES PERCENT STATE AIDS 82,000 3.25% 82,000 3.14% 87,686 3.52% FEDERAL AIDS 1,681,548 66.58% 1,581,661 60.55% 1,637,299 65.74% PUPIL SALES & MISC. 762,200 30.18% 948,675 36.32% 765,689 30.74%

TOTAL REVENUES 2,525,748 100.00% 2,612,336 100.00% 2,490,674 100.00%

9 FOOD SERVICES (FUND 02) – CONT.

CAPITAL EXPENDITURES OTHER EXPENSE 1.59% 0.01%

SALARIES 33.02%

SUPPLIES/MATERIALS 51.87%

SALARIES EMPLOYEE BENEFITS PURCHASED SERVICES

SUPPLIES/MATERIALS CAPITAL EXPENDITURES OTHER EXPENSE

2014-2015 ORIGINAL BUDGET FOOD SERVICE EXPENSES AND PERCENTAGE BY OBJECT

ORIGINAL AMENDED ACTUAL 14-15 14-15 13-14 13-14 12-13 12-13 OBJECT EXPENSES BUDGET PERCENT BUDGET PERCENT EXPENSES PERCENT SALARIES 891,882 33.02% 873,852 33.10% 799,969 31.95% EMPLOYEE BENEFITS 280,025 10.37% 278,797 10.56% 234,481 9.37% PURCHASED SERVICES 84,990 3.15% 84,240 3.19% 85,030 3.40% SUPPLIES/MATERIALS 1,401,013 51.87% 1,354,021 51.29% 1,275,242 50.93% CAPITAL EXPENDITURES 43,000 1.59% 49,000 1.86% 108,857 4.35% OTHER EXPENSE 200 0.01% 200 0.01% 152 0.01%

TOTAL OBJECT EXPENSES 2,701,110 100.00% 2,640,110 100.00% 2,503,731 100.00%

10 COMMUNITY SERVICES (FUND 04)

OTHER/STATE ABE LOCAL LEVY 19.01% 12.67%

STATE AIDS 24.45%

OTHER/TUITION & FEDERAL AIDS FEES 1.10% 42.76%

LOCAL LEVY STATE AIDS FEDERAL AIDS OTHER/TUITION & FEES OTHER/STATE ABE

2014-2015 ORIGINAL BUDGET COMMUNITY SERVICES REVENUES AND PERCENTAGE BY SOURCE

ORIGINAL AMENDED ACTUAL 14-15 14-15 13-14 13-14 12-13 12-13 REVENUE SOURCES BUDGET PERCENT BUDGET PERCENT EXPENSES PERCENT LOCAL LEVY 230,054 12.67% 142,712 7.98% 264,733 15.78% STATE AIDS 443,889 24.45% 545,935 30.52% 382,443 22.79% FEDERAL AIDS 20,014 1.10% 20,014 1.12% 11,116 0.66% OTHER/TUITION & FEES 776,247 42.76% 759,737 42.47% 736,688 43.90% OTHER/STATE ABE 345,000 19.01% 320,345 17.91% 282,971 16.86%

TOTAL REVENUES 1,815,204 100.00% 1,788,743 100.00% 1,677,952 100.00%

11 COMMUNITY SERVICES (FUND 04) – CONT.

GENERAL COMMUNITY OTHER COMMUNITY ED SERVICES 21.92% 9.69% ADULTS W/ YOUTH DEVELOPMENT DISABILITIES 0.00% 1.79%

EARLY CHILDHOOD ADULT BASIC FAMILY ED EDUCATION 23.84% 20.36%

SUMMER SCHOOL KIDS KORNER 0.42% 21.97%

GENERAL COMMUNITY ED ADULTS W/ DISABILITIES ADULT BASIC EDUCATION SUMMER SCHOOL KIDS KORNER EARLY CHILDHOOD FAMILY ED YOUTH DEVELOPMENT OTHER COMMUNITY SERVICES

2014-2015 ORIGINAL BUDGET COMMUNITY SERVICES EXPENSES AND PERCENTAGE BY PROGRAM

ORIGINAL AMENDED ACTUAL 14-15 14-15 13-14 13-14 12-13 12-13 PROGRAM EXPENSES BUDGET PERCENT BUDGET PERCENT EXPENSES PERCENT GENERAL COMMUNITY ED 395,143 21.92% 371,236 20.62% 246,006 15.30% ADULTS W/ DISABILITIES 32,340 1.79% 32,340 1.80% 44,737 2.78% ADULT BASIC EDUCATION 367,041 20.36% 338,891 18.82% 294,088 18.29% SUMMER SCHOOL 7,500 0.42% 7,500 0.42% 5,205 0.32% KIDS KORNER 396,024 21.97% 429,587 23.86% 396,864 24.69% EARLY CHILDHOOD FAMILY ED 429,802 23.84% 417,316 23.18% 427,258 26.58% YOUTH DEVELOPMENT - 0.00% - 0.00% - 0.00% OTHER COMMUNITY SERVICES 174,674 9.69% 203,527 11.30% 193,369 12.03%

TOTAL PROGRAM EXPENSES 1,802,524 100.00% 1,800,397 100.00% 1,607,527 100.00%

12 COMMUNITY SERVICES (FUND 04) – CONT.

CAPITAL EXPENDITURES 1.47% OTHER EXPENSE SUPPLIES/MATERIALS 0.17% 5.38%

SALARIES 67.75%

SALARIES EMPLOYEE BENEFITS PURCHASED SERVICES SUPPLIES/MATERIALS CAPITAL EXPENDITURES RESALE OTHER EXPENSE

2014-2015 ORIGINAL BUDGET COMMUNITY SERVICES EXPENSES AND PERCENTAGE BY OBJECT

ORIGINAL AMENDED ACTUAL 14-15 14-15 13-14 13-14 12-13 12-13 OBJECT EXPENSES BUDGET PERCENT BUDGET PERCENT EXPENSES PERCENT SALARIES 1,221,179 67.75% 1,172,025 65.10% 1,106,230 68.82% EMPLOYEE BENEFITS 325,965 18.08% 285,270 15.84% 267,674 16.65% PURCHASED SERVICES 128,899 7.15% 148,120 8.23% 95,363 5.93% SUPPLIES/MATERIALS 96,910 5.38% 148,153 8.23% 111,857 6.96% CAPITAL EXPENDITURES 26,571 1.47% 44,129 2.45% 24,817 1.54% RESALE - 0.00% - 0.00% - 0.00% OTHER EXPENSE 3,000 0.17% 2,700 0.15% 1,585 0.10%

TOTAL OBJECT EXPENSES 1,802,524 100.00% 1,800,397 100.00% 1,607,526 100.00%