Boulder Valley School District 2002-03 Revised Adopted Budget Revised Adopted Budget 2002-2003 Board of Education Bill De La Cruz Stan Garnett President Jean Paxton Janusz Okolowicz Vice-President Julie Phillips Angelika Schroeder Treasurer Teresa Steele Superintendent George F. García, Ed.D. Page i Boulder Valley School District 2002-03 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, 2001. 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 2002-03 Revised Adopted Budget Table of Contents 1. Introductory Material: Understanding the Budget ...................................................................................... 1 Basis of Budgeting and Accounting ........................................................................ 2 Compliance Statements.......................................................................................... 2 Letter of Transmittal................................................................................................ 3 Understanding School Finance – How the Money Travels..................................... 6 Understanding School Finance in Colorado ........................................................... 7 Per Pupil Funding Comparison............................................................................... 8 Funding Each School District Receives.................................................................. 9 Mill Levy Totals (Graphic) ..................................................................................... 10 Budget Adjustment Plan ....................................................................................... 11 History of Cuts 2001-2003 .................................................................................... 16 Boulder Valley Statistics ....................................................................................... 17 BVSD – The Business .......................................................................................... 18 Economic Conditions and Outlook........................................................................ 19 Budget Development Participants and Calendar.................................................. 20 State of Colorado Critical Dates............................................................................ 21 Organizational Chart............................................................................................. 24 Descriptions of BVSD Departments...................................................................... 26 2. Goals: Strategic Plan Guides District Decision-Making.................................................... 33 Definitions ............................................................................................................. 34 Priority One........................................................................................................... 35 Priority Two........................................................................................................... 36 Priority Three ........................................................................................................ 37 Priority Four .......................................................................................................... 38 Priority Five........................................................................................................... 39 The No Child Left Behind Act of 2001................................................................... 40 Priority Six............................................................................................................. 41 Amendment 23 ..................................................................................................... 42 Amendment 23 Statement .................................................................................... 43 Textbook Statement.............................................................................................. 48 3. District Budget Summaries: Expenditure Summary – All Funds ....................................................................... 51 Description of Funds............................................................................................. 52 CDE 18 Report ..................................................................................................... 53 Budgeted Cost Per Funded Pupil ......................................................................... 58 Budgeted Cost Per Funded Pupil Adjusted For Inflation ..................................... 59 Enrollment and Funded Pupil Count .................................................................... 60 School District Expenditure Assumptions ............................................................ 61 4. General Operating Fund: General Operating Fund (three page summary)................................................... 63 Resource Components ......................................................................................... 66 Resource Assumptions......................................................................................... 67 General Fund Expenditure Highlights................................................................... 72 General Fund Expenditure Assumptions .............................................................. 73 Page iii Boulder Valley School District 2002-03 Revised Adopted Budget Table of Contents (continued) 5. General Operating Fund Program Summaries: Stretching Your BVSD Dollar................................................................................ 75 Making Choices in the BVSD Budget ................................................................... 76 GOF Expenditures by Service.............................................................................. 78 Three Year Comparison of General Fund SRE Budgets...................................... 79 Service Budgets By Object................................................................................... 80 Project/Program Budget by Object....................................................................... 86 1998 Referendum Summary ................................................................................ 97 1998 Referendum by Category – 5-year Summary.............................................. 98 Fund Locations by Object................................................................................... 105 6. Staffing Summaries: Authorized Positions........................................................................................... 109 Fund Summary of Changes in FTE.................................................................... 110 Fund Staffing Summary...................................................................................... 111 Allocation of Budgets to Schools........................................................................ 114 School Allocation Formulas................................................................................ 115 School Program Allocation Formulas ................................................................. 122 7. Schools: Table of Contents – Other Funds ....................................................................... 125 8. Other Funds: Table of Contents – Other Funds ....................................................................... 249 Summer School Fund......................................................................................... 250 Athletic Fund....................................................................................................... 252 Community Schools Fund .................................................................................. 254 Governmental Designated-Purpose Grants Fund .............................................. 256 Tuition Based Preschool Fund ........................................................................... 259 Colorado Preschool Program Fund .................................................................... 260 Bond Redemption Fund...................................................................................... 262 Building Fund 5 Year Spending Plan (1998 Bond Issue) ................................... 264 Building Fund...................................................................................................... 265 Capital Reserve Fund......................................................................................... 266 Capital Reserve Fund Project Summary ............................................................ 268 Energy Conservation Fund................................................................................. 272 Food Service Fund ............................................................................................. 274 Insurance Reserve Fund .................................................................................... 276 Trust and Agency Funds .................................................................................... 278 Pupil Activity Fund.............................................................................................