Independent School District of Boise City 2016-2017 Annual Budget School District No. 1, Ada County, Boise, Idaho, 83709 www.BoiseSchools.org Annual Budget Document Fiscal Year 2016-2017 Nancy Landon Budget and Finance Administrator Department Clerk Boise School District Staff Independent School District of Boise City 8169 West Victory Road Boise, ID 83709 (208) 854-4000 www.BoiseSchools.org Table of Content INTRODUCTION ........................................................................................................................................................ 3 Executive Summary .................................................................................................................................................. 3 Budget Overview .................................................................................................................................................. 3 Organization ......................................................................................................................................................... 4 Budget Presentation .............................................................................................................................................. 4 Budget Process ..................................................................................................................................................... 5 Significant Legislative Actions/Board Policy Changes ........................................................................................ 5 Financial.................................................................................................................................................................... 6 Total Budget for All Governmental Funds ........................................................................................................... 7 General Fund ........................................................................................................................................................ 8 Special Revenue Fund ........................................................................................................................................ 13 Debt Service Fund .............................................................................................................................................. 14 Capital Project Fund ........................................................................................................................................... 15 Economy ................................................................................................................................................................. 16 Projections .............................................................................................................................................................. 16 Information ............................................................................................................................................................. 16 Enrollment Trends .............................................................................................................................................. 17 Achievement ....................................................................................................................................................... 17 Staff Information/Allocation of Resources ......................................................................................................... 18 Mission and Goals of the District ....................................................................................................................... 19 Recognition ......................................................................................................................................................... 20 Conclusion .............................................................................................................................................................. 21 Meritorious Budget Award ................................................................................................................................. 22 Board of Trustees/Administration ...................................................................................................................... 23 ORGANIZATION ...................................................................................................................................................... 25 District and Administration ..................................................................................................................................... 25 Organization Chart .................................................................................................................................................. 26 Boise School District Strategic Plan ................................................................................................................... 26 DISTRICT SURVEYS ................................................................................................................................................. 28 FUND STRUCTURE ................................................................................................................................................... 29 Classification of Revenue and Expenditures ...................................................................................................... 29 Budget Basis for Measuring Revenues and Expenditures .................................................................................. 30 Procedures And Regulations ............................................................................................................................... 31 Budget Administration and Management Process .............................................................................................. 33 Budget Format .................................................................................................................................................... 33 Budget Development/Presentation ..................................................................................................................... 34 Capital and Maintenance Budgeting ................................................................................................................... 35 2016-2017 Budget Process Timeline ...................................................................................................................... 37 FINANCIAL ............................................................................................................................................................... 39 Description of Governmental Funds ....................................................................................................................... 39 Governmental Funds ........................................................................................................................................... 39 Special Revenue Funds ....................................................................................................................................... 39 Debt Service Fund .............................................................................................................................................. 40 Capital Projects Fund .......................................................................................................................................... 40 Fund Details and Illustrations ................................................................................................................................. 40 General Fund Expenditures per Average Daily Attendance (ADA) .................................................................. 40 Table of Content i FINANCIAL Continued… Revenue Funds ........................................................................................................................................................... 41 Expenditure Funds ......................................................................................................................................................49 Special Revenue, Debt Service, and Capital Funds ....................................................................................................73 INFORMATION ......................................................................................................................................................... 89 Financial.................................................................................................................................................................. 89 Major Revenue Sources ...................................................................................................................................... 89 Use of Fund Balance ........................................................................................................................................... 90 Tax Levy Procedure ............................................................................................................................................ 90 Ad Valorem Property Tax .................................................................................................................................. 90 Homeowner Exemption ...................................................................................................................................... 91 Personal Property Exemption ............................................................................................................................