Boulder Valley School District 2001-02 Revised Adopted Budget Revised Adopted Budget 2001-2002 Board of Education Stan Garnett Jean Bonelli President Janusz Okolowicz Bill De La Cruz Vice-President Julie Phillips Angelika Schroeder Treasurer Teresa Steele Superintendent George F. García, Ed.D. Page i Boulder Valley School District 2001-02 Revised Adopted Budget GFOA Statement The Government Finance Officers Association of the United States and Canada (GFOA) Presented a Distinguished Budget Presentation Award to the Boulder Valley School District, Colorado for its annual budget for the fiscal year beginning July 1, 2000. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. Page ii Boulder Valley School District 2001-02 Revised Adopted Budget Table of Contents 1. Introductory Material: Understanding the Budget........................................................................................ 1 Basics of Budgeting and Accounting........................................................................ 2 Compliance Statements ........................................................................................... 2 Letter of Transmittal ................................................................................................. 3 Budget Development Process.................................................................................. 5 Understanding School Finance ................................................................................ 6 Mill Levy Totals (Graphic)......................................................................................... 7 Budget at a Glance................................................................................................... 8 Budget Adjustment Plan........................................................................................... 9 Boulder Valley Statistics......................................................................................... 14 Economic Conditions and Outlook ......................................................................... 15 BVSD – The Business............................................................................................ 16 Budget Development Participants and Calendar ................................................... 17 State of Colorado Critical Dates ............................................................................. 18 Organizational Chart .............................................................................................. 20 Descriptions of BVSD Departments ....................................................................... 22 2. Goals: Strategic Plan Guides District Decision-Making ..................................................... 29 Priority One ............................................................................................................ 31 Priority Two ............................................................................................................ 32 Priority Three.......................................................................................................... 33 Priority Four............................................................................................................ 34 Priority Five ............................................................................................................ 35 Priority Six .............................................................................................................. 36 3. District Budget Summaries: Expenditure Summary – All Funds......................................................................... 37 Fund Definitions ..................................................................................................... 38 CDE 18 Consolidated Budget Summary -.............................................................. 39 CDE 18 School District Operating Funds - Budgeted Revenues ........................... 40 CDE 18 School District Operating Funds - Budgeted Expenditures ...................... 41 CDE 18 Construction, Debt Payment & Trust Funds - Budgeted Revenues ......... 42 CDE 18 Construction, Debt Payment & Trust Funds - Budgeted Expenditures..... 43 Budgeted Cost Per Funded Pupil........................................................................... 44 Budgeted Cost Per Funded Pupil Adjusted For Inflation ....................................... 45 Enrollment and Funded Pupil Count ..................................................................... 46 4. Combined General Fund: Combined General Fund Spreadsheet................................................................... 47 Combined General Fund Resources (Graphic)...................................................... 48 Resource Assumptions .......................................................................................... 49 Combined General Fund Expenditures, Transfers, and Reserves (Graphic)......... 53 Expenditure Assumptions....................................................................................... 54 Combined SRE 3 year comparison ........................................................................ 56 General Operating Fund (three page summary) .................................................... 57 Charter Schools Fund ............................................................................................ 60 Summer School Fund............................................................................................. 62 Athletic Fund .......................................................................................................... 64 Community Schools Fund ...................................................................................... 68 Page iii Boulder Valley School District 2001-02 Revised Adopted Budget Table of Contents (continued) 5. General Operating Fund: Where Does the Money Go ................................................................................... 71 Resource Components .......................................................................................... 72 Expenditures .......................................................................................................... 73 Expenditures by Service ........................................................................................ 74 Service Budgets By Object .................................................................................... 75 Project / Program Budgets - 3 Year Comparison................................................... 81 Expenditures by Program (Graphic) ...................................................................... 93 Program by Object ................................................................................................. 94 1998 Referendum By Category - 4 Year Summary ............................................. 101 Authorized Positions ............................................................................................ 107 Fund Summary of Changes in FTE ..................................................................... 108 Fund Staffing Summary ....................................................................................... 110 Fund Locations by Object .................................................................................... 113 Lease Purchase Schedule ................................................................................... 117 6. Schools: Table of Contents - Schools................................................................................. 119 Allocation of Budgets to Schools ......................................................................... 121 School Allocation Formulas ................................................................................. 122 School Programs ................................................................................................. 129 Individual Schools ................................................................................................ 131 Charter Schools ................................................................................................... 237 7. Other Funds: Table of Contents – Other Funds......................................................................... 243 2001-02 Grants Fund........................................................................................... 244 Governmental Designated-Purpose Grants......................................................... 245 Tuition Based Preschool Fund............................................................................. 246 Bond Redemption Fund ....................................................................................... 248 Comparative Statements of General Long-Term Debt ........................................ 250 Computation of Legal Debt Margin ...................................................................... 251 Building Fund 4 Year Spending Plan (1998 Bond Issue)..................................... 252 Building Fund ....................................................................................................... 253 Capital Reserve Fund .......................................................................................... 254 Capital Reserve Fund Project