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INFORMATIONAL SECTION The information section presents information about the District including property assessments and values and District tax rate calculations and how the rates effect average District taxpayers. Also included in this section are details that offer a presentation of the District within the community this includes: Student enrollment history, present and forecasts, District achievement, performance, and recognition, Personnel information and allocation and retention rates, presented with Other in-state-district comparisons and, District information relating to the community; city, county and state information resources. Timberline High School Timberline High School Graduation 2018 Informational Section INFORMATIONAL SECTION ............................................................................................................ 104 Financial ............................................................................................................................................... 106 Major Revenue Sources ............................................................................................................................ 106 Impact of Budget on Taxpayers ................................................................................................................ 109 State Educational Support Program .......................................................................................................... 112 Current Year Legislative Funding ............................................................................................................. 114 Budget Projections ................................................................................................................................... 116 Long Term Bond Indebtedness ................................................................................................................. 121 Capital Projects ......................................................................................................................................... 124 Current Facility Projects ........................................................................................................................... 126 Demographics ...................................................................................................................................... 127 Enrollment ................................................................................................................................................ 127 Class Size ................................................................................................................................................. 129 English Language Learner Population ..................................................................................................... 129 Special Education ..................................................................................................................................... 129 Food & Nutrition Services........................................................................................................................ 130 Transportation ........................................................................................................................................... 131 Safety and Security ................................................................................................................................... 131 Achievement Data ............................................................................................................................... 132 Idaho Consolidated Plan ........................................................................................................................... 132 Recognition .............................................................................................................................................. 135 Education Programs ................................................................................................................................. 139 Certified/Classified Personnel ............................................................................................................ 142 Staff Information - Allocation of Resources ............................................................................................. 143 District Profile ..................................................................................................................................... 148 Employment ............................................................................................................................................. 148 Boise City ................................................................................................................................................. 149 Economic Overview ................................................................................................................................. 150 Educational Attainment ............................................................................................................................ 151 Military ..................................................................................................................................................... 152 Transportation ........................................................................................................................................... 152 School Directory/Enrollment .............................................................................................................. 152 2018-2019 School Year Calendar ....................................................................................................... 154 GLOSSARY ............................................................................................................................................ 155 Boise Schools 2018-2019 Budget 105 Informational Section FINANCIAL MAJOR REVENUE SOURCES The District obtains funds from three principal sources: Local, State, and Federal. Of the District’s total general fund revenue in fiscal year 2018-19, $92,825,646 or 39 percent of revenue is derived from local sources, and $142,470,126 or 60 percent of revenue is derived from state and federal sources. The district utilized $2.03 million of excess fund balance to balance District's 2018-19 general fund. This was .86 percent of the total general fund budget. Property Tax In accordance with Idaho law, ad valorem property taxes are certified to the Board of County Commissioners in September for each calendar year. The District uses the modified accrual basis of accounting for recording property taxes. Property values have continued to increase from their decreased values during the recession, thus allowing the District to increase the amount that can be certified for the general maintenance and operation portion of the budget and remove the temporary supplemental levy that was approved by the voters in 2012. The maintenance and operation tax requested for the general fund is $11.6 million more than the amount certified in 2017-18. A large portion ($4 million) of the increase will be transferred to the plant facility fund to cover increased construction costs. The Board continued to maintain a stable levy rate for the collection of taxes necessary to pay debt service obligations related to general obligation bonds sold for facility construction and maintenance. The amount to be certified for the Debt Service Fund will allow the levy rate to stay at 0.07 percent for 2018-19. Interest on Investments Interest is earned on funds the District invests. The State’s Money Management Act states that the entity shall invest its funds based on these principles; 1) safety of principal; 2) need for liquidity and 3) yield on investments. The District has an investment policy that follows these three principles. The District primarily utilizes the State of Idaho investment pool to invest District proceeds, managed by the State Treasurer. The current investment market is at an all-time low for interest earnings. The District anticipates receiving around 2.2 percent from the State Investment Pool in 2018-19. The investment pool has continually invested in safe assets therefore reductions in investment market value have been minimal during this economic downturn. As rates rebound, the District will look for other investment options to increase earnings within the confines outlined in Idaho Code for investing activities. The District has entered into a money management agreement for the bond proceeds to be managed by Clearwater Investment Services. It is anticipated the bond proceeds will earn interest around 2.1% in 2018-19. Other Local Revenues Other local revenue comes from five main sources: tuition charged to participants in special programs, rental of facilities, donations, miscellaneous grants, and Medicaid billings. The District receives tuition from students for summer school programs, night school program, and behind-the-wheel driver education programs. Tuition is also received from other Districts to allow their students to participate in specialized programs offered within our District. Other local revenues include fees for community education, Just for Kids childcare tuition, and full day kindergarten tuition. Amity Elementary Boise Schools 2018-2019 Budget 106 Informational Section The District rents its facilities to many organizations, including charging building costs associated with the partnership with the City of Boise for the community recreation
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